id	sid	tid	token	lemma	pos
inlawrev-3622	1	1	indiana	indiana	PROPN
inlawrev-3622	1	2	law	law	PROPN
inlawrev-3622	1	3	review	review	VERB
inlawrev-3622	1	4	recent	recent	ADJ
inlawrev-3622	1	5	developments	development	NOUN
inlawrev-3622	1	6	in	in	ADP
inlawrev-3622	1	7	indiana	indiana	PROPN
inlawrev-3622	1	8	taxation	taxation	PROPN
inlawrev-3622	1	9	lawrence	lawrence	PROPN
inlawrev-3622	1	10	a.	a.	PROPN
inlawrev-3622	1	11	jegen	jegen	PROPN
inlawrev-3622	1	12	,	,	PUNCT
inlawrev-3622	1	13	iii	iii	PROPN
inlawrev-3622	1	14	*	*	X
inlawrev-3622	1	15	janet	janet	PROPN
inlawrev-3622	1	16	a.	a.	PROPN
inlawrev-3622	1	17	gongola	gongola	PROPN
inlawrev-3622	1	18	*	*	PROPN
inlawrev-3622	1	19	*	*	PUNCT
inlawrev-3622	1	20	introduction	introduction	NOUN
inlawrev-3622	1	21	the	the	DET
inlawrev-3622	1	22	1	1	NUM
inlawrev-3622	1	23	1	1	NUM
inlawrev-3622	1	24	2th	2th	NOUN
inlawrev-3622	1	25	general	general	ADJ
inlawrev-3622	1	26	assembly	assembly	NOUN
inlawrev-3622	1	27	,	,	PUNCT
inlawrev-3622	1	28	the	the	DET
inlawrev-3622	1	29	governor	governor	NOUN
inlawrev-3622	1	30	ofindiana	ofindiana	PROPN
inlawrev-3622	1	31	,	,	PUNCT
inlawrev-3622	1	32	the	the	DET
inlawrev-3622	1	33	indiana	indiana	PROPN
inlawrev-3622	1	34	supreme	supreme	PROPN
inlawrev-3622	1	35	court	court	PROPN
inlawrev-3622	1	36	,	,	PUNCT
inlawrev-3622	1	37	and	and	CCONJ
inlawrev-3622	1	38	the	the	DET
inlawrev-3622	1	39	indiana	indiana	PROPN
inlawrev-3622	1	40	tax	tax	PROPN
inlawrev-3622	1	41	court	court	NOUN
inlawrev-3622	1	42	contributed	contribute	VERB
inlawrev-3622	1	43	changes	change	NOUN
inlawrev-3622	1	44	to	to	ADP
inlawrev-3622	1	45	the	the	DET
inlawrev-3622	1	46	indiana	indiana	PROPN
inlawrev-3622	1	47	tax	tax	NOUN
inlawrev-3622	1	48	laws	law	NOUN
inlawrev-3622	1	49	in	in	ADP
inlawrev-3622	1	50	2001	2001	NUM
inlawrev-3622	1	51	.	.	PUNCT
inlawrev-3622	2	1	this	this	DET
inlawrev-3622	2	2	article	article	NOUN
inlawrev-3622	2	3	highlights	highlight	VERB
inlawrev-3622	2	4	the	the	DET
inlawrev-3622	2	5	major	major	ADJ
inlawrev-3622	2	6	developments	development	NOUN
inlawrev-3622	2	7	that	that	PRON
inlawrev-3622	2	8	occurred	occur	VERB
inlawrev-3622	2	9	throughout	throughout	ADP
inlawrev-3622	2	10	the	the	DET
inlawrev-3622	2	11	year	year	NOUN
inlawrev-3622	2	12	.	.	PUNCT
inlawrev-3622	3	1	1	1	NUM
inlawrev-3622	3	2	i.	i.	PROPN
inlawrev-3622	3	3	indiana	indiana	PROPN
inlawrev-3622	3	4	general	general	PROPN
inlawrev-3622	3	5	assembly	assembly	PROPN
inlawrev-3622	3	6	legislation	legislation	NOUN
inlawrev-3622	3	7	the	the	DET
inlawrev-3622	3	8	special	special	ADJ
inlawrev-3622	3	9	session	session	NOUN
inlawrev-3622	3	10	1	1	NUM
inlawrev-3622	3	11	12th	12th	PROPN
inlawrev-3622	3	12	indiana	indiana	PROPN
inlawrev-3622	3	13	general	general	PROPN
inlawrev-3622	3	14	assembly	assembly	PROPN
inlawrev-3622	3	15	(	(	PUNCT
inlawrev-3622	3	16	"	"	PUNCT
inlawrev-3622	3	17	general	general	ADJ
inlawrev-3622	3	18	assembly	assembly	NOUN
inlawrev-3622	3	19	"	"	PUNCT
inlawrev-3622	3	20	)	)	PUNCT
inlawrev-3622	3	21	passed	pass	VERB
inlawrev-3622	3	22	one	one	NUM
inlawrev-3622	3	23	key	key	ADJ
inlawrev-3622	3	24	bill	bill	NOUN
inlawrev-3622	3	25	that	that	PRON
inlawrev-3622	3	26	broadly	broadly	ADV
inlawrev-3622	3	27	affected	affect	VERB
inlawrev-3622	3	28	several	several	ADJ
inlawrev-3622	3	29	provisions	provision	NOUN
inlawrev-3622	3	30	throughout	throughout	ADP
inlawrev-3622	3	31	the	the	DET
inlawrev-3622	3	32	indiana	indiana	PROPN
inlawrev-3622	3	33	code	code	PROPN
inlawrev-3622	3	34	relating	relate	VERB
inlawrev-3622	3	35	to	to	ADP
inlawrev-3622	3	36	taxation	taxation	NOUN
inlawrev-3622	3	37	.	.	PUNCT
inlawrev-3622	4	1	this	this	DET
inlawrev-3622	4	2	section	section	NOUN
inlawrev-3622	4	3	will	will	AUX
inlawrev-3622	4	4	highlight	highlight	VERB
inlawrev-3622	4	5	the	the	DET
inlawrev-3622	4	6	major	major	ADJ
inlawrev-3622	4	7	changes	change	NOUN
inlawrev-3622	4	8	with	with	ADP
inlawrev-3622	4	9	particular	particular	ADJ
inlawrev-3622	4	10	attention	attention	NOUN
inlawrev-3622	4	11	to	to	ADP
inlawrev-3622	4	12	gaming	gaming	NOUN
inlawrev-3622	4	13	taxes	taxis	NOUN
inlawrev-3622	4	14	,	,	PUNCT
inlawrev-3622	4	15	property	property	NOUN
inlawrev-3622	4	16	taxes	taxis	NOUN
inlawrev-3622	4	17	,	,	PUNCT
inlawrev-3622	4	18	sales	sale	NOUN
inlawrev-3622	4	19	and	and	CCONJ
inlawrev-3622	4	20	use	use	VERB
inlawrev-3622	4	21	taxes	taxis	NOUN
inlawrev-3622	4	22	,	,	PUNCT
inlawrev-3622	4	23	motor	motor	NOUN
inlawrev-3622	4	24	fuel	fuel	NOUN
inlawrev-3622	4	25	and	and	CCONJ
inlawrev-3622	4	26	vehicle	vehicle	NOUN
inlawrev-3622	4	27	excise	excise	NOUN
inlawrev-3622	4	28	tax	tax	NOUN
inlawrev-3622	4	29	,	,	PUNCT
inlawrev-3622	4	30	tobacco	tobacco	NOUN
inlawrev-3622	4	31	products	product	NOUN
inlawrev-3622	4	32	taxes	taxis	NOUN
inlawrev-3622	4	33	,	,	PUNCT
inlawrev-3622	4	34	and	and	CCONJ
inlawrev-3622	4	35	various	various	ADJ
inlawrev-3622	4	36	other	other	ADJ
inlawrev-3622	4	37	state	state	NOUN
inlawrev-3622	4	38	income	income	NOUN
inlawrev-3622	4	39	tax	tax	NOUN
inlawrev-3622	4	40	provisions	provision	NOUN
inlawrev-3622	4	41	.	.	PUNCT
inlawrev-3622	5	1	1	1	X
inlawrev-3622	5	2	.	.	X
inlawrev-3622	5	3	gaming	game	VERB
inlawrev-3622	5	4	tax.—the	tax.—the	DET
inlawrev-3622	5	5	general	general	ADJ
inlawrev-3622	5	6	assembly	assembly	NOUN
inlawrev-3622	5	7	provided	provide	VERB
inlawrev-3622	5	8	that	that	SCONJ
inlawrev-3622	5	9	a	a	DET
inlawrev-3622	5	10	riverboat	riverboat	NOUN
inlawrev-3622	5	11	may	may	AUX
inlawrev-3622	5	12	implement	implement	VERB
inlawrev-3622	5	13	a	a	DET
inlawrev-3622	5	14	flexible	flexible	ADJ
inlawrev-3622	5	15	schedule	schedule	NOUN
inlawrev-3622	5	16	2	2	NUM
inlawrev-3622	5	17	after	after	ADP
inlawrev-3622	5	18	submitting	submit	VERB
inlawrev-3622	5	19	a	a	DET
inlawrev-3622	5	20	plan	plan	NOUN
inlawrev-3622	5	21	and	and	CCONJ
inlawrev-3622	5	22	obtaining	obtain	VERB
inlawrev-3622	5	23	the	the	DET
inlawrev-3622	5	24	approval	approval	NOUN
inlawrev-3622	5	25	ofthe	ofthe	NOUN
inlawrev-3622	5	26	gaming	gaming	NOUN
inlawrev-3622	5	27	commission.3	commission.3	NOUN
inlawrev-3622	5	28	with	with	ADP
inlawrev-3622	5	29	this	this	DET
inlawrev-3622	5	30	schedule	schedule	NOUN
inlawrev-3622	5	31	,	,	PUNCT
inlawrev-3622	5	32	it	it	PRON
inlawrev-3622	5	33	then	then	ADV
inlawrev-3622	5	34	permitted	permit	VERB
inlawrev-3622	5	35	a	a	DET
inlawrev-3622	5	36	riverboat	riverboat	NOUN
inlawrev-3622	5	37	to	to	PART
inlawrev-3622	5	38	conduct	conduct	VERB
inlawrev-3622	5	39	gambling	gambling	NOUN
inlawrev-3622	5	40	games	game	NOUN
inlawrev-3622	5	41	and	and	CCONJ
inlawrev-3622	5	42	to	to	PART
inlawrev-3622	5	43	allow	allow	VERB
inlawrev-3622	5	44	passengers	passenger	NOUN
inlawrev-3622	5	45	steady	steady	ADJ
inlawrev-3622	5	46	ingress	ingress	NOUN
inlawrev-3622	5	47	and	and	CCONJ
inlawrev-3622	5	48	egress	egress	NOUN
inlawrev-3622	5	49	for	for	ADP
inlawrev-3622	5	50	gambling	gambling	NOUN
inlawrev-3622	5	51	while	while	SCONJ
inlawrev-3622	5	52	the	the	DET
inlawrev-3622	5	53	riverboat	riverboat	NOUN
inlawrev-3622	5	54	is	be	AUX
inlawrev-3622	5	55	docked	dock	VERB
inlawrev-3622	5	56	.	.	PUNCT
inlawrev-3622	6	1	moreover	moreover	ADV
inlawrev-3622	6	2	,	,	PUNCT
inlawrev-3622	6	3	the	the	DET
inlawrev-3622	6	4	general	general	ADJ
inlawrev-3622	6	5	assembly	assembly	NOUN
inlawrev-3622	6	6	maintained	maintain	VERB
inlawrev-3622	6	7	the	the	DET
inlawrev-3622	6	8	$	$	SYM
inlawrev-3622	6	9	3	3	NUM
inlawrev-3622	6	10	admissions	admission	NOUN
inlawrev-3622	6	11	tax	tax	NOUN
inlawrev-3622	6	12	for	for	ADP
inlawrev-3622	6	13	each	each	DET
inlawrev-3622	6	14	person	person	NOUN
inlawrev-3622	6	15	admitted	admit	VERB
inlawrev-3622	6	16	to	to	ADP
inlawrev-3622	6	17	a	a	DET
inlawrev-3622	6	18	riverboat	riverboat	NOUN
inlawrev-3622	6	19	that	that	PRON
inlawrev-3622	6	20	does	do	AUX
inlawrev-3622	6	21	not	not	PART
inlawrev-3622	6	22	use	use	VERB
inlawrev-3622	6	23	a	a	DET
inlawrev-3622	6	24	flexible	flexible	ADJ
inlawrev-3622	6	25	schedule	schedule	NOUN
inlawrev-3622	6	26	.	.	PUNCT
inlawrev-3622	7	1	4	4	NUM
inlawrev-3622	7	2	with	with	ADP
inlawrev-3622	7	3	a	a	DET
inlawrev-3622	7	4	flexible	flexible	ADJ
inlawrev-3622	7	5	schedule	schedule	NOUN
inlawrev-3622	7	6	,	,	PUNCT
inlawrev-3622	7	7	however	however	ADV
inlawrev-3622	7	8	,	,	PUNCT
inlawrev-3622	7	9	it	it	PRON
inlawrev-3622	7	10	required	require	VERB
inlawrev-3622	7	11	an	an	DET
inlawrev-3622	7	12	admission	admission	NOUN
inlawrev-3622	7	13	tax	tax	NOUN
inlawrev-3622	7	14	only	only	ADV
inlawrev-3622	7	15	on	on	ADP
inlawrev-3622	7	16	the	the	DET
inlawrev-3622	7	17	turnstile	turnstile	NOUN
inlawrev-3622	7	18	count	count	NOUN
inlawrev-3622	7	19	of	of	ADP
inlawrev-3622	7	20	people	people	NOUN
inlawrev-3622	7	21	boarding	board	VERB
inlawrev-3622	7	22	the	the	DET
inlawrev-3622	7	23	riverboat	riverboat	NOUN
inlawrev-3622	7	24	.	.	PROPN
inlawrev-3622	7	25	5	5	NUM
inlawrev-3622	7	26	in	in	ADP
inlawrev-3622	7	27	the	the	DET
inlawrev-3622	7	28	event	event	NOUN
inlawrev-3622	7	29	that	that	PRON
inlawrev-3622	7	30	all	all	DET
inlawrev-3622	7	31	riverboats	riverboat	NOUN
inlawrev-3622	7	32	implement	implement	VERB
inlawrev-3622	7	33	flexible	flexible	ADJ
inlawrev-3622	7	34	boarding	boarding	NOUN
inlawrev-3622	7	35	,	,	PUNCT
inlawrev-3622	7	36	the	the	DET
inlawrev-3622	7	37	legislative	legislative	ADJ
inlawrev-3622	7	38	services	service	NOUN
inlawrev-3622	7	39	agency	agency	NOUN
inlawrev-3622	7	40	projects	project	NOUN
inlawrev-3622	7	41	that	that	PRON
inlawrev-3622	7	42	admissions	admission	NOUN
inlawrev-3622	7	43	tax	tax	NOUN
inlawrev-3622	7	44	revenue	revenue	NOUN
inlawrev-3622	7	45	may	may	AUX
inlawrev-3622	7	46	fall	fall	VERB
inlawrev-3622	7	47	below	below	ADP
inlawrev-3622	7	48	the	the	DET
inlawrev-3622	7	49	levels	level	NOUN
inlawrev-3622	7	50	required	require	VERB
inlawrev-3622	7	51	for	for	ADP
inlawrev-3622	7	52	state	state	NOUN
inlawrev-3622	7	53	and	and	CCONJ
inlawrev-3622	7	54	local	local	ADJ
inlawrev-3622	7	55	distributions	distribution	NOUN
inlawrev-3622	7	56	by	by	ADP
inlawrev-3622	7	57	$	$	SYM
inlawrev-3622	7	58	38	38	NUM
inlawrev-3622	7	59	million	million	NUM
inlawrev-3622	7	60	in	in	ADP
inlawrev-3622	7	61	fiscal	fiscal	ADJ
inlawrev-3622	7	62	year	year	NOUN
inlawrev-3622	7	63	2003	2003	NUM
inlawrev-3622	7	64	,	,	PUNCT
inlawrev-3622	7	65	$	$	SYM
inlawrev-3622	7	66	36.2	36.2	NUM
inlawrev-3622	7	67	million	million	NUM
inlawrev-3622	7	68	in	in	ADP
inlawrev-3622	7	69	fiscal	fiscal	ADJ
inlawrev-3622	7	70	year	year	NOUN
inlawrev-3622	7	71	2004	2004	NUM
inlawrev-3622	7	72	,	,	PUNCT
inlawrev-3622	7	73	and	and	CCONJ
inlawrev-3622	7	74	$	$	SYM
inlawrev-3622	7	75	34.4	34.4	NUM
inlawrev-3622	7	76	million	million	NUM
inlawrev-3622	7	77	in	in	ADP
inlawrev-3622	7	78	fiscal	fiscal	ADJ
inlawrev-3622	7	79	year	year	NOUN
inlawrev-3622	7	80	2005	2005	NUM
inlawrev-3622	7	81	.	.	PUNCT
inlawrev-3622	8	1	6	6	NUM
inlawrev-3622	8	2	*	*	PUNCT
inlawrev-3622	8	3	thomas	thomas	PROPN
inlawrev-3622	8	4	f.	f.	PROPN
inlawrev-3622	8	5	sheehan	sheehan	PROPN
inlawrev-3622	8	6	professor	professor	PROPN
inlawrev-3622	8	7	of	of	ADP
inlawrev-3622	8	8	tax	tax	NOUN
inlawrev-3622	8	9	law	law	NOUN
inlawrev-3622	8	10	and	and	CCONJ
inlawrev-3622	8	11	policy	policy	NOUN
inlawrev-3622	8	12	,	,	PUNCT
inlawrev-3622	8	13	indiana	indiana	PROPN
inlawrev-3622	8	14	university	university	PROPN
inlawrev-3622	8	15	school	school	NOUN
inlawrev-3622	8	16	of	of	ADP
inlawrev-3622	8	17	law	law	NOUN
inlawrev-3622	8	18	—	—	PUNCT
inlawrev-3622	8	19	indianapolis	indianapolis	PROPN
inlawrev-3622	8	20	;	;	PUNCT
inlawrev-3622	8	21	b.a	b.a	PROPN
inlawrev-3622	8	22	.	.	PROPN
inlawrev-3622	8	23	,	,	PUNCT
inlawrev-3622	8	24	beloit	beloit	NOUN
inlawrev-3622	8	25	college	college	NOUN
inlawrev-3622	8	26	;	;	PUNCT
inlawrev-3622	8	27	m.b.a	m.b.a	NOUN
inlawrev-3622	8	28	.	.	PROPN
inlawrev-3622	8	29	,	,	PUNCT
inlawrev-3622	8	30	j.d	j.d	PROPN
inlawrev-3622	8	31	.	.	PROPN
inlawrev-3622	8	32	,	,	PUNCT
inlawrev-3622	8	33	university	university	NOUN
inlawrev-3622	8	34	ofmichigan	ofmichigan	VERB
inlawrev-3622	8	35	;	;	PUNCT
inlawrev-3622	8	36	l.l.m	l.l.m	NOUN
inlawrev-3622	8	37	.	.	PROPN
inlawrev-3622	8	38	,	,	PUNCT
inlawrev-3622	8	39	new	new	PROPN
inlawrev-3622	8	40	york	york	PROPN
inlawrev-3622	8	41	university	university	PROPN
inlawrev-3622	8	42	.	.	PUNCT
inlawrev-3622	9	1	*	*	PUNCT
inlawrev-3622	9	2	*	*	PUNCT
inlawrev-3622	9	3	b.	b.	PROPN
inlawrev-3622	9	4	s.	s.	PROPN
inlawrev-3622	9	5	,	,	PUNCT
inlawrev-3622	9	6	muskingum	muskingum	PROPN
inlawrev-3622	9	7	college	college	NOUN
inlawrev-3622	9	8	;	;	PUNCT
inlawrev-3622	9	9	j.d	j.d	PROPN
inlawrev-3622	9	10	.	.	PROPN
inlawrev-3622	9	11	,	,	PUNCT
inlawrev-3622	9	12	2003	2003	NUM
inlawrev-3622	9	13	,	,	PUNCT
inlawrev-3622	9	14	indiana	indiana	PROPN
inlawrev-3622	9	15	university	university	PROPN
inlawrev-3622	9	16	school	school	PROPN
inlawrev-3622	9	17	oflaw	oflaw	NOUN
inlawrev-3622	9	18	—	—	PUNCT
inlawrev-3622	9	19	indianapolis	indianapolis	PROPN
inlawrev-3622	9	20	.	.	PUNCT
inlawrev-3622	10	1	1	1	X
inlawrev-3622	10	2	.	.	X
inlawrev-3622	10	3	for	for	ADP
inlawrev-3622	10	4	comprehensive	comprehensive	ADJ
inlawrev-3622	10	5	information	information	NOUN
inlawrev-3622	10	6	concerning	concern	VERB
inlawrev-3622	10	7	the	the	DET
inlawrev-3622	10	8	indiana	indiana	PROPN
inlawrev-3622	10	9	tax	tax	PROPN
inlawrev-3622	10	10	court	court	NOUN
inlawrev-3622	10	11	,	,	PUNCT
inlawrev-3622	10	12	the	the	DET
inlawrev-3622	10	13	indiana	indiana	PROPN
inlawrev-3622	10	14	department	department	PROPN
inlawrev-3622	10	15	ofstate	ofstate	PROPN
inlawrev-3622	10	16	revenue	revenue	NOUN
inlawrev-3622	10	17	,	,	PUNCT
inlawrev-3622	10	18	the	the	DET
inlawrev-3622	10	19	indiana	indiana	PROPN
inlawrev-3622	10	20	state	state	PROPN
inlawrev-3622	10	21	board	board	PROPN
inlawrev-3622	10	22	oftax	oftax	NOUN
inlawrev-3622	10	23	commissioners	commissioner	NOUN
inlawrev-3622	10	24	,	,	PUNCT
inlawrev-3622	10	25	and	and	CCONJ
inlawrev-3622	10	26	a	a	DET
inlawrev-3622	10	27	variety	variety	NOUN
inlawrev-3622	10	28	ofother	ofother	NOUN
inlawrev-3622	10	29	tax	tax	NOUN
inlawrev-3622	10	30	-	-	PUNCT
inlawrev-3622	10	31	related	relate	VERB
inlawrev-3622	10	32	information	information	NOUN
inlawrev-3622	10	33	,	,	PUNCT
inlawrev-3622	10	34	visit	visit	VERB
inlawrev-3622	10	35	the	the	DET
inlawrev-3622	10	36	access	access	NOUN
inlawrev-3622	10	37	indiana	indiana	PROPN
inlawrev-3622	10	38	website	website	NOUN
inlawrev-3622	10	39	at	at	ADP
inlawrev-3622	10	40	http://www.ai.org	http://www.ai.org	PROPN
inlawrev-3622	10	41	.	.	PUNCT
inlawrev-3622	11	1	2	2	X
inlawrev-3622	11	2	.	.	X
inlawrev-3622	11	3	see	see	VERB
inlawrev-3622	11	4	ind	ind	PROPN
inlawrev-3622	11	5	.	.	PUNCT
inlawrev-3622	12	1	code	code	PROPN
inlawrev-3622	12	2	§	§	PROPN
inlawrev-3622	12	3	4	4	NUM
inlawrev-3622	12	4	-	-	SYM
inlawrev-3622	12	5	33	33	NUM
inlawrev-3622	12	6	-	-	PUNCT
inlawrev-3622	12	7	6	6	NUM
inlawrev-3622	12	8	-	-	SYM
inlawrev-3622	12	9	10	10	NUM
inlawrev-3622	12	10	(	(	PUNCT
inlawrev-3622	12	11	2003	2003	NUM
inlawrev-3622	12	12	)	)	PUNCT
inlawrev-3622	12	13	.	.	PUNCT
inlawrev-3622	13	1	flexible	flexible	ADJ
inlawrev-3622	13	2	schedule	schedule	NOUN
inlawrev-3622	13	3	refers	refer	VERB
inlawrev-3622	13	4	to	to	ADP
inlawrev-3622	13	5	the	the	DET
inlawrev-3622	13	6	practice	practice	NOUN
inlawrev-3622	13	7	ofconducting	ofconducting	NOUN
inlawrev-3622	13	8	gambling	gambling	NOUN
inlawrev-3622	13	9	games	game	NOUN
inlawrev-3622	13	10	and	and	CCONJ
inlawrev-3622	13	11	allowing	allow	VERB
inlawrev-3622	13	12	the	the	DET
inlawrev-3622	13	13	continuous	continuous	ADJ
inlawrev-3622	13	14	ingress	ingress	NOUN
inlawrev-3622	13	15	and	and	CCONJ
inlawrev-3622	13	16	egress	egress	NOUN
inlawrev-3622	13	17	of	of	ADP
inlawrev-3622	13	18	passengers	passenger	NOUN
inlawrev-3622	13	19	for	for	ADP
inlawrev-3622	13	20	the	the	DET
inlawrev-3622	13	21	purpose	purpose	NOUN
inlawrev-3622	13	22	of	of	ADP
inlawrev-3622	13	23	gambling	gambling	NOUN
inlawrev-3622	13	24	while	while	SCONJ
inlawrev-3622	13	25	a	a	DET
inlawrev-3622	13	26	riverboat	riverboat	NOUN
inlawrev-3622	13	27	is	be	AUX
inlawrev-3622	13	28	docked	dock	VERB
inlawrev-3622	13	29	.	.	PUNCT
inlawrev-3622	14	1	ind	ind	PROPN
inlawrev-3622	14	2	.	.	PUNCT
inlawrev-3622	15	1	code	code	PROPN
inlawrev-3622	15	2	§	§	PROPN
inlawrev-3622	15	3	4	4	NUM
inlawrev-3622	15	4	-	-	SYM
inlawrev-3622	15	5	33	33	NUM
inlawrev-3622	15	6	-	-	PUNCT
inlawrev-3622	15	7	2	2	NUM
inlawrev-3622	15	8	-	-	SYM
inlawrev-3622	15	9	7.5	7.5	NUM
inlawrev-3622	15	10	(	(	PUNCT
inlawrev-3622	15	11	2003	2003	NUM
inlawrev-3622	15	12	)	)	PUNCT
inlawrev-3622	15	13	.	.	PUNCT
inlawrev-3622	16	1	3	3	X
inlawrev-3622	16	2	.	.	X
inlawrev-3622	16	3	see	see	VERB
inlawrev-3622	16	4	i	i	PRON
inlawrev-3622	16	5	d.	d.	PROPN
inlawrev-3622	16	6	§	§	PROPN
inlawrev-3622	16	7	4	4	NUM
inlawrev-3622	16	8	-	-	SYM
inlawrev-3622	16	9	33	33	NUM
inlawrev-3622	16	10	-	-	PUNCT
inlawrev-3622	16	11	6	6	NUM
inlawrev-3622	16	12	-	-	SYM
inlawrev-3622	16	13	21	21	NUM
inlawrev-3622	16	14	.	.	PUNCT
inlawrev-3622	17	1	4	4	X
inlawrev-3622	17	2	.	.	X
inlawrev-3622	18	1	i	i	PRON
inlawrev-3622	18	2	d.	d.	PROPN
inlawrev-3622	18	3	§	§	PROPN
inlawrev-3622	18	4	4	4	NUM
inlawrev-3622	18	5	-	-	SYM
inlawrev-3622	18	6	33	33	NUM
inlawrev-3622	18	7	-	-	PUNCT
inlawrev-3622	18	8	12	12	NUM
inlawrev-3622	18	9	-	-	PUNCT
inlawrev-3622	18	10	1	1	NUM
inlawrev-3622	18	11	.	.	NOUN
inlawrev-3622	18	12	5	5	NUM
inlawrev-3622	18	13	.	.	X
inlawrev-3622	19	1	i	i	PRON
inlawrev-3622	19	2	d.	d.	PROPN
inlawrev-3622	19	3	6	6	NUM
inlawrev-3622	19	4	.	.	PUNCT
inlawrev-3622	19	5	see	see	VERB
inlawrev-3622	19	6	legislative	legislative	ADJ
inlawrev-3622	19	7	services	service	NOUN
inlawrev-3622	19	8	agency	agency	NOUN
inlawrev-3622	19	9	,	,	PUNCT
inlawrev-3622	19	10	fiscal	fiscal	ADJ
inlawrev-3622	19	11	impact	impact	NOUN
inlawrev-3622	19	12	statement	statement	NOUN
inlawrev-3622	19	13	12	12	NUM
inlawrev-3622	19	14	,	,	PUNCT
inlawrev-3622	19	15	june	june	PROPN
inlawrev-3622	19	16	21	21	NUM
inlawrev-3622	19	17	,	,	PUNCT
inlawrev-3622	19	18	2002	2002	NUM
inlawrev-3622	19	19	,	,	PUNCT
inlawrev-3622	19	20	available	available	ADJ
inlawrev-3622	19	21	at	at	ADP
inlawrev-3622	19	22	http://www.state.in.us/serv/	http://www.state.in.us/serv/	PROPN
inlawrev-3622	19	23	(	(	PUNCT
inlawrev-3622	19	24	last	last	ADJ
inlawrev-3622	19	25	visited	visit	VERB
inlawrev-3622	19	26	apr	apr	NOUN
inlawrev-3622	19	27	.	.	PROPN
inlawrev-3622	19	28	24	24	NUM
inlawrev-3622	19	29	,	,	PUNCT
inlawrev-3622	19	30	2003	2003	NUM
inlawrev-3622	19	31	)	)	PUNCT
inlawrev-3622	20	1	[	[	X
inlawrev-3622	20	2	hereinafter	hereinafter	VERB
inlawrev-3622	20	3	fiscal	fiscal	ADJ
inlawrev-3622	20	4	impact	impact	NOUN
inlawrev-3622	20	5	statement	statement	NOUN
inlawrev-3622	20	6	]	]	PUNCT
inlawrev-3622	20	7	.	.	PUNCT
inlawrev-3622	21	1	1252	1252	NUM
inlawrev-3622	21	2	indiana	indiana	PROPN
inlawrev-3622	21	3	law	law	PROPN
inlawrev-3622	21	4	review	review	NOUN
inlawrev-3622	22	1	[	[	X
inlawrev-3622	22	2	vol	vol	NOUN
inlawrev-3622	22	3	.	.	PUNCT
inlawrev-3622	23	1	36:1251	36:1251	CCONJ
inlawrev-3622	23	2	the	the	DET
inlawrev-3622	23	3	general	general	ADJ
inlawrev-3622	23	4	assembly	assembly	NOUN
inlawrev-3622	23	5	also	also	ADV
inlawrev-3622	23	6	implemented	implement	VERB
inlawrev-3622	23	7	a	a	DET
inlawrev-3622	23	8	graduated	graduated	ADJ
inlawrev-3622	23	9	wagering	wager	VERB
inlawrev-3622	23	10	tax	tax	NOUN
inlawrev-3622	23	11	in	in	ADP
inlawrev-3622	23	12	the	the	DET
inlawrev-3622	23	13	case	case	NOUN
inlawrev-3622	23	14	of	of	ADP
inlawrev-3622	23	15	a	a	DET
inlawrev-3622	23	16	riverboat	riverboat	NOUN
inlawrev-3622	23	17	with	with	ADP
inlawrev-3622	23	18	a	a	DET
inlawrev-3622	23	19	flexible	flexible	ADJ
inlawrev-3622	23	20	schedule	schedule	NOUN
inlawrev-3622	23	21	.	.	PUNCT
inlawrev-3622	24	1	it	it	PRON
inlawrev-3622	24	2	set	set	VERB
inlawrev-3622	24	3	the	the	DET
inlawrev-3622	24	4	bottom	bottom	ADJ
inlawrev-3622	24	5	rate	rate	NOUN
inlawrev-3622	24	6	at	at	ADP
inlawrev-3622	24	7	25	25	NUM
inlawrev-3622	24	8	%	%	NOUN
inlawrev-3622	24	9	for	for	ADP
inlawrev-3622	24	10	adjusted	adjust	VERB
inlawrev-3622	24	11	gross	gross	ADJ
inlawrev-3622	24	12	receipts	receipt	NOUN
inlawrev-3622	24	13	below	below	ADP
inlawrev-3622	24	14	$	$	SYM
inlawrev-3622	24	15	25	25	NUM
inlawrev-3622	24	16	million	million	NUM
inlawrev-3622	24	17	and	and	CCONJ
inlawrev-3622	24	18	the	the	DET
inlawrev-3622	24	19	top	top	ADJ
inlawrev-3622	24	20	rate	rate	NOUN
inlawrev-3622	24	21	set	set	VERB
inlawrev-3622	24	22	at	at	ADP
inlawrev-3622	24	23	35	35	NUM
inlawrev-3622	24	24	%	%	NOUN
inlawrev-3622	24	25	for	for	ADP
inlawrev-3622	24	26	adjusted	adjust	VERB
inlawrev-3622	24	27	gross	gross	ADJ
inlawrev-3622	24	28	receipts	receipt	NOUN
inlawrev-3622	24	29	in	in	ADP
inlawrev-3622	24	30	excess	excess	NOUN
inlawrev-3622	24	31	of	of	ADP
inlawrev-3622	24	32	$	$	SYM
inlawrev-3622	24	33	150,000,000	150,000,000	NUM
inlawrev-3622	24	34	.	.	NOUN
inlawrev-3622	24	35	7	7	NUM
inlawrev-3622	24	36	in	in	ADP
inlawrev-3622	24	37	contrast	contrast	NOUN
inlawrev-3622	24	38	,	,	PUNCT
inlawrev-3622	24	39	the	the	DET
inlawrev-3622	24	40	general	general	ADJ
inlawrev-3622	24	41	assembly	assembly	NOUN
inlawrev-3622	24	42	increased	increase	VERB
inlawrev-3622	24	43	the	the	DET
inlawrev-3622	24	44	wagering	wager	VERB
inlawrev-3622	24	45	tax	tax	NOUN
inlawrev-3622	24	46	rate	rate	NOUN
inlawrev-3622	24	47	from	from	ADP
inlawrev-3622	24	48	20	20	NUM
inlawrev-3622	24	49	%	%	NOUN
inlawrev-3622	24	50	to	to	ADP
inlawrev-3622	24	51	22.5	22.5	NUM
inlawrev-3622	24	52	%	%	NOUN
inlawrev-3622	24	53	ofthe	ofthe	NOUN
inlawrev-3622	24	54	adjusted	adjust	VERB
inlawrev-3622	24	55	gross	gross	ADJ
inlawrev-3622	24	56	receipts	receipt	NOUN
inlawrev-3622	24	57	for	for	ADP
inlawrev-3622	24	58	a	a	DET
inlawrev-3622	24	59	riverboat	riverboat	NOUN
inlawrev-3622	24	60	without	without	ADP
inlawrev-3622	24	61	a	a	DET
inlawrev-3622	24	62	flexible	flexible	ADJ
inlawrev-3622	24	63	schedule	schedule	NOUN
inlawrev-3622	24	64	.	.	PUNCT
inlawrev-3622	25	1	8	8	NUM
inlawrev-3622	26	1	assuming	assume	VERB
inlawrev-3622	26	2	that	that	SCONJ
inlawrev-3622	26	3	all	all	DET
inlawrev-3622	26	4	riverboats	riverboat	NOUN
inlawrev-3622	26	5	implement	implement	VERB
inlawrev-3622	26	6	a	a	DET
inlawrev-3622	26	7	flexible	flexible	ADJ
inlawrev-3622	26	8	schedule	schedule	NOUN
inlawrev-3622	26	9	,	,	PUNCT
inlawrev-3622	26	10	the	the	DET
inlawrev-3622	26	11	legislative	legislative	ADJ
inlawrev-3622	26	12	services	service	NOUN
inlawrev-3622	26	13	agency	agency	PROPN
inlawrev-3622	26	14	predicts	predict	VERB
inlawrev-3622	26	15	that	that	SCONJ
inlawrev-3622	26	16	this	this	DET
inlawrev-3622	26	17	change	change	NOUN
inlawrev-3622	26	18	will	will	AUX
inlawrev-3622	26	19	impact	impact	VERB
inlawrev-3622	26	20	the	the	DET
inlawrev-3622	26	21	property	property	NOUN
inlawrev-3622	26	22	tax	tax	NOUN
inlawrev-3622	26	23	replacement	replacement	NOUN
inlawrev-3622	26	24	fund	fund	NOUN
inlawrev-3622	26	25	by	by	ADP
inlawrev-3622	26	26	$	$	SYM
inlawrev-3622	26	27	38	38	NUM
inlawrev-3622	26	28	1	1	NUM
inlawrev-3622	26	29	.	.	PUNCT
inlawrev-3622	26	30	1	1	NUM
inlawrev-3622	26	31	million	million	NUM
inlawrev-3622	26	32	in	in	ADP
inlawrev-3622	26	33	fiscal	fiscal	ADJ
inlawrev-3622	26	34	year	year	NOUN
inlawrev-3622	26	35	2003	2003	NUM
inlawrev-3622	26	36	,	,	PUNCT
inlawrev-3622	26	37	$	$	SYM
inlawrev-3622	26	38	407.1	407.1	NUM
inlawrev-3622	26	39	million	million	NUM
inlawrev-3622	26	40	in	in	ADP
inlawrev-3622	26	41	fiscal	fiscal	ADJ
inlawrev-3622	26	42	year	year	NOUN
inlawrev-3622	26	43	2004	2004	NUM
inlawrev-3622	26	44	,	,	PUNCT
inlawrev-3622	26	45	and	and	CCONJ
inlawrev-3622	26	46	$	$	SYM
inlawrev-3622	26	47	434.1	434.1	NUM
inlawrev-3622	26	48	million	million	NUM
inlawrev-3622	26	49	in	in	ADP
inlawrev-3622	26	50	fiscal	fiscal	ADJ
inlawrev-3622	26	51	year	year	NOUN
inlawrev-3622	26	52	2005	2005	NUM
inlawrev-3622	26	53	.	.	PUNCT
inlawrev-3622	27	1	9	9	NUM
inlawrev-3622	27	2	2	2	NUM
inlawrev-3622	27	3	.	.	PUNCT
inlawrev-3622	27	4	property	property	NOUN
inlawrev-3622	27	5	tax.—the	tax.—the	DET
inlawrev-3622	27	6	general	general	ADJ
inlawrev-3622	27	7	assembly	assembly	PROPN
inlawrev-3622	27	8	increased	increase	VERB
inlawrev-3622	27	9	the	the	DET
inlawrev-3622	27	10	standard	standard	ADJ
inlawrev-3622	27	11	property	property	NOUN
inlawrev-3622	27	12	tax	tax	NOUN
inlawrev-3622	27	13	deduction	deduction	NOUN
inlawrev-3622	27	14	for	for	ADP
inlawrev-3622	27	15	homesteads	homestead	NOUN
inlawrev-3622	27	16	from	from	ADP
inlawrev-3622	27	17	$	$	SYM
inlawrev-3622	27	18	6000	6000	NUM
inlawrev-3622	27	19	to	to	ADP
inlawrev-3622	27	20	$	$	SYM
inlawrev-3622	27	21	3	3	NUM
inlawrev-3622	27	22	5,000	5,000	NUM
inlawrev-3622	27	23	.	.	PUNCT
inlawrev-3622	28	1	10	10	NUM
inlawrev-3622	28	2	it	it	PRON
inlawrev-3622	28	3	also	also	ADV
inlawrev-3622	28	4	increased	increase	VERB
inlawrev-3622	28	5	the	the	DET
inlawrev-3622	28	6	homestead	homestead	NOUN
inlawrev-3622	28	7	credit	credit	NOUN
inlawrev-3622	28	8	rate	rate	NOUN
inlawrev-3622	28	9	from	from	ADP
inlawrev-3622	28	10	10	10	NUM
inlawrev-3622	28	11	%	%	NOUN
inlawrev-3622	28	12	to	to	PART
inlawrev-3622	28	13	20	20	NUM
inlawrev-3622	28	14	%	%	NOUN
inlawrev-3622	28	15	commencing	commencing	NOUN
inlawrev-3622	28	16	in	in	ADP
inlawrev-3622	28	17	2003	2003	NUM
inlawrev-3622	28	18	.	.	PUNCT
inlawrev-3622	29	1	n	n	CCONJ
inlawrev-3622	29	2	the	the	DET
inlawrev-3622	29	3	general	general	ADJ
inlawrev-3622	29	4	assembly	assembly	PROPN
inlawrev-3622	29	5	likewise	likewise	ADV
inlawrev-3622	29	6	stipulated	stipulate	VERB
inlawrev-3622	29	7	that	that	SCONJ
inlawrev-3622	29	8	this	this	DET
inlawrev-3622	29	9	credit	credit	NOUN
inlawrev-3622	29	10	be	be	AUX
inlawrev-3622	29	11	determined	determine	VERB
inlawrev-3622	29	12	after	after	SCONJ
inlawrev-3622	29	13	the	the	DET
inlawrev-3622	29	14	property	property	NOUN
inlawrev-3622	29	15	tax	tax	NOUN
inlawrev-3622	29	16	replacement	replacement	NOUN
inlawrev-3622	29	17	credit	credit	NOUN
inlawrev-3622	29	18	is	be	AUX
inlawrev-3622	29	19	applied	apply	VERB
inlawrev-3622	29	20	.	.	PUNCT
inlawrev-3622	30	1	hence	hence	ADV
inlawrev-3622	30	2	,	,	PUNCT
inlawrev-3622	30	3	the	the	DET
inlawrev-3622	30	4	homestead	homestead	NOUN
inlawrev-3622	30	5	credit	credit	NOUN
inlawrev-3622	30	6	is	be	AUX
inlawrev-3622	30	7	indirectly	indirectly	ADV
inlawrev-3622	30	8	linked	link	VERB
inlawrev-3622	30	9	to	to	ADP
inlawrev-3622	30	10	changes	change	NOUN
inlawrev-3622	30	11	made	make	VERB
inlawrev-3622	30	12	in	in	ADP
inlawrev-3622	30	13	the	the	DET
inlawrev-3622	30	14	property	property	NOUN
inlawrev-3622	30	15	tax	tax	NOUN
inlawrev-3622	30	16	replacement	replacement	NOUN
inlawrev-3622	30	17	credit	credit	NOUN
inlawrev-3622	30	18	.	.	PUNCT
inlawrev-3622	31	1	focusing	focus	VERB
inlawrev-3622	31	2	on	on	ADP
inlawrev-3622	31	3	the	the	DET
inlawrev-3622	31	4	property	property	NOUN
inlawrev-3622	31	5	tax	tax	NOUN
inlawrev-3622	31	6	replacement	replacement	NOUN
inlawrev-3622	31	7	credit	credit	NOUN
inlawrev-3622	31	8	,	,	PUNCT
inlawrev-3622	31	9	12	12	NUM
inlawrev-3622	31	10	the	the	DET
inlawrev-3622	31	11	general	general	ADJ
inlawrev-3622	31	12	assembly	assembly	NOUN
inlawrev-3622	31	13	maintained	maintain	VERB
inlawrev-3622	31	14	the	the	DET
inlawrev-3622	31	15	credit	credit	NOUN
inlawrev-3622	31	16	rate	rate	NOUN
inlawrev-3622	31	17	at	at	ADP
inlawrev-3622	31	18	20	20	NUM
inlawrev-3622	31	19	%	%	NOUN
inlawrev-3622	31	20	,	,	PUNCT
inlawrev-3622	31	21	but	but	CCONJ
inlawrev-3622	31	22	narrowed	narrow	VERB
inlawrev-3622	31	23	the	the	DET
inlawrev-3622	31	24	classes	class	NOUN
inlawrev-3622	31	25	of	of	ADP
inlawrev-3622	31	26	qualifying	qualify	VERB
inlawrev-3622	31	27	property	property	NOUN
inlawrev-3622	31	28	.	.	PUNCT
inlawrev-3622	32	1	13	13	NUM
inlawrev-3622	32	2	specifically	specifically	ADV
inlawrev-3622	32	3	,	,	PUNCT
inlawrev-3622	32	4	it	it	PRON
inlawrev-3622	32	5	only	only	ADV
inlawrev-3622	32	6	qualified	qualify	VERB
inlawrev-3622	32	7	real	real	ADJ
inlawrev-3622	32	8	property	property	NOUN
inlawrev-3622	32	9	,	,	PUNCT
inlawrev-3622	32	10	mobile	mobile	ADJ
inlawrev-3622	32	11	homes	home	NOUN
inlawrev-3622	32	12	,	,	PUNCT
inlawrev-3622	32	13	and	and	CCONJ
inlawrev-3622	32	14	nonbusiness	nonbusiness	ADJ
inlawrev-3622	32	15	personal	personal	ADJ
inlawrev-3622	32	16	property	property	NOUN
inlawrev-3622	32	17	and	and	CCONJ
inlawrev-3622	32	18	excluded	exclude	VERB
inlawrev-3622	32	19	business	business	NOUN
inlawrev-3622	32	20	personal	personal	ADJ
inlawrev-3622	32	21	property	property	NOUN
inlawrev-3622	32	22	.	.	PUNCT
inlawrev-3622	33	1	on	on	ADP
inlawrev-3622	33	2	the	the	DET
inlawrev-3622	33	3	subject	subject	NOUN
inlawrev-3622	33	4	of	of	ADP
inlawrev-3622	33	5	inventory	inventory	NOUN
inlawrev-3622	33	6	,	,	PUNCT
inlawrev-3622	33	7	14	14	NUM
inlawrev-3622	33	8	the	the	DET
inlawrev-3622	33	9	general	general	ADJ
inlawrev-3622	33	10	assembly	assembly	NOUN
inlawrev-3622	33	11	established	establish	VERB
inlawrev-3622	33	12	an	an	DET
inlawrev-3622	33	13	exemption	exemption	NOUN
inlawrev-3622	33	14	for	for	ADP
inlawrev-3622	33	15	certain	certain	ADJ
inlawrev-3622	33	16	inventory	inventory	NOUN
inlawrev-3622	33	17	that	that	PRON
inlawrev-3622	33	18	is	be	AUX
inlawrev-3622	33	19	either	either	CCONJ
inlawrev-3622	33	20	(	(	PUNCT
inlawrev-3622	33	21	1	1	X
inlawrev-3622	33	22	)	)	PUNCT
inlawrev-3622	33	23	altered	alter	VERB
inlawrev-3622	33	24	into	into	ADP
inlawrev-3622	33	25	a	a	DET
inlawrev-3622	33	26	new	new	ADJ
inlawrev-3622	33	27	form	form	NOUN
inlawrev-3622	33	28	and	and	CCONJ
inlawrev-3622	33	29	intended	intend	VERB
inlawrev-3622	33	30	to	to	PART
inlawrev-3622	33	31	be	be	AUX
inlawrev-3622	33	32	shipped	ship	VERB
inlawrev-3622	33	33	to	to	ADP
inlawrev-3622	33	34	a	a	DET
inlawrev-3622	33	35	destination	destination	NOUN
inlawrev-3622	33	36	outside	outside	ADP
inlawrev-3622	33	37	indiana	indiana	PROPN
inlawrev-3622	33	38	;	;	PUNCT
inlawrev-3622	33	39	or	or	CCONJ
inlawrev-3622	33	40	(	(	PUNCT
inlawrev-3622	33	41	2	2	X
inlawrev-3622	33	42	)	)	PUNCT
inlawrev-3622	33	43	incorporated	incorporate	VERB
inlawrev-3622	33	44	into	into	ADP
inlawrev-3622	33	45	personal	personal	ADJ
inlawrev-3622	33	46	property	property	NOUN
inlawrev-3622	33	47	that	that	PRON
inlawrev-3622	33	48	will	will	AUX
inlawrev-3622	33	49	be	be	AUX
inlawrev-3622	33	50	shipped	ship	VERB
inlawrev-3622	33	51	to	to	ADP
inlawrev-3622	33	52	a	a	DET
inlawrev-3622	33	53	destination	destination	NOUN
inlawrev-3622	33	54	outside	outside	ADP
inlawrev-3622	33	55	indiana	indiana	PROPN
inlawrev-3622	33	56	.	.	PUNCT
inlawrev-3622	34	1	15	15	NUM
inlawrev-3622	34	2	it	it	PRON
inlawrev-3622	34	3	also	also	ADV
inlawrev-3622	34	4	established	establish	VERB
inlawrev-3622	34	5	a	a	DET
inlawrev-3622	34	6	100	100	NUM
inlawrev-3622	34	7	%	%	NOUN
inlawrev-3622	34	8	property	property	NOUN
inlawrev-3622	34	9	tax	tax	NOUN
inlawrev-3622	34	10	deduction	deduction	NOUN
inlawrev-3622	34	11	for	for	ADP
inlawrev-3622	34	12	the	the	DET
inlawrev-3622	34	13	assessed	assess	VERB
inlawrev-3622	34	14	value	value	NOUN
inlawrev-3622	34	15	of	of	ADP
inlawrev-3622	34	16	inventory	inventory	NOUN
inlawrev-3622	34	17	7	7	NUM
inlawrev-3622	34	18	.	.	PUNCT
inlawrev-3622	34	19	see	see	VERB
inlawrev-3622	34	20	ind	ind	PROPN
inlawrev-3622	34	21	.	.	PUNCT
inlawrev-3622	35	1	code	code	PROPN
inlawrev-3622	35	2	§	§	PROPN
inlawrev-3622	35	3	4	4	NUM
inlawrev-3622	35	4	-	-	SYM
inlawrev-3622	35	5	33	33	NUM
inlawrev-3622	35	6	-	-	PUNCT
inlawrev-3622	35	7	13	13	NUM
inlawrev-3622	35	8	-	-	SYM
inlawrev-3622	35	9	1.5	1.5	NUM
inlawrev-3622	35	10	(	(	PUNCT
inlawrev-3622	35	11	2003	2003	NUM
inlawrev-3622	35	12	)	)	PUNCT
inlawrev-3622	35	13	.	.	PUNCT
inlawrev-3622	36	1	8	8	X
inlawrev-3622	36	2	.	.	X
inlawrev-3622	37	1	i	i	PRON
inlawrev-3622	37	2	d.	d.	PROPN
inlawrev-3622	37	3	§	§	PROPN
inlawrev-3622	37	4	4	4	NUM
inlawrev-3622	37	5	-	-	SYM
inlawrev-3622	37	6	33	33	NUM
inlawrev-3622	37	7	-	-	PUNCT
inlawrev-3622	37	8	13	13	NUM
inlawrev-3622	37	9	-	-	SYM
inlawrev-3622	37	10	1	1	NUM
inlawrev-3622	37	11	.	.	NOUN
inlawrev-3622	37	12	9	9	NUM
inlawrev-3622	37	13	.	.	X
inlawrev-3622	37	14	see	see	VERB
inlawrev-3622	37	15	fiscal	fiscal	ADJ
inlawrev-3622	37	16	impact	impact	NOUN
inlawrev-3622	37	17	statement	statement	NOUN
inlawrev-3622	37	18	,	,	PUNCT
inlawrev-3622	37	19	supra	supra	PROPN
inlawrev-3622	37	20	note	note	PROPN
inlawrev-3622	37	21	6	6	NUM
inlawrev-3622	37	22	,	,	PUNCT
inlawrev-3622	37	23	at	at	ADP
inlawrev-3622	37	24	11	11	NUM
inlawrev-3622	37	25	.	.	PUNCT
inlawrev-3622	37	26	10	10	NUM
inlawrev-3622	37	27	.	.	PUNCT
inlawrev-3622	38	1	see	see	VERB
inlawrev-3622	38	2	ind	ind	PROPN
inlawrev-3622	38	3	.	.	PUNCT
inlawrev-3622	39	1	code	code	PROPN
inlawrev-3622	39	2	§	§	PROPN
inlawrev-3622	39	3	6	6	NUM
inlawrev-3622	39	4	-	-	SYM
inlawrev-3622	39	5	1	1	NUM
inlawrev-3622	39	6	.1	.1	NUM
inlawrev-3622	39	7	-	-	PUNCT
inlawrev-3622	39	8	12	12	NUM
inlawrev-3622	39	9	-	-	SYM
inlawrev-3622	39	10	37	37	NUM
inlawrev-3622	39	11	(	(	PUNCT
inlawrev-3622	39	12	2003	2003	NUM
inlawrev-3622	39	13	)	)	PUNCT
inlawrev-3622	39	14	.	.	PUNCT
inlawrev-3622	40	1	homestead	homestead	NOUN
inlawrev-3622	40	2	is	be	AUX
inlawrev-3622	40	3	defined	define	VERB
inlawrev-3622	40	4	as	as	ADP
inlawrev-3622	40	5	"	"	PUNCT
inlawrev-3622	40	6	an	an	DET
inlawrev-3622	40	7	individual	individual	NOUN
inlawrev-3622	40	8	's	's	PART
inlawrev-3622	40	9	principal	principal	ADJ
inlawrev-3622	40	10	place	place	NOUN
inlawrev-3622	40	11	of	of	ADP
inlawrev-3622	40	12	residence	residence	NOUN
inlawrev-3622	40	13	which	which	PRON
inlawrev-3622	40	14	a	a	X
inlawrev-3622	40	15	)	)	PUNCT
inlawrev-3622	40	16	is	be	AUX
inlawrev-3622	40	17	located	locate	VERB
inlawrev-3622	40	18	in	in	ADP
inlawrev-3622	40	19	indiana	indiana	PROPN
inlawrev-3622	40	20	;	;	PUNCT
inlawrev-3622	40	21	b	b	X
inlawrev-3622	40	22	)	)	PUNCT
inlawrev-3622	40	23	the	the	DET
inlawrev-3622	40	24	individual	individual	NOUN
inlawrev-3622	40	25	owns	own	VERB
inlawrev-3622	40	26	or	or	CCONJ
inlawrev-3622	40	27	is	be	AUX
inlawrev-3622	40	28	buying	buy	VERB
inlawrev-3622	40	29	under	under	ADP
inlawrev-3622	40	30	a	a	DET
inlawrev-3622	40	31	contract	contract	NOUN
inlawrev-3622	40	32	,	,	PUNCT
inlawrev-3622	40	33	recorded	record	VERB
inlawrev-3622	40	34	in	in	ADP
inlawrev-3622	40	35	the	the	DET
inlawrev-3622	40	36	county	county	NOUN
inlawrev-3622	40	37	recorder	recorder	NOUN
inlawrev-3622	40	38	's	's	PART
inlawrev-3622	40	39	office	office	NOUN
inlawrev-3622	40	40	,	,	PUNCT
inlawrev-3622	40	41	that	that	PRON
inlawrev-3622	40	42	provides	provide	VERB
inlawrev-3622	40	43	that	that	SCONJ
inlawrev-3622	40	44	he	he	PRON
inlawrev-3622	40	45	is	be	AUX
inlawrev-3622	40	46	to	to	PART
inlawrev-3622	40	47	pay	pay	VERB
inlawrev-3622	40	48	property	property	NOUN
inlawrev-3622	40	49	taxes	taxis	NOUN
inlawrev-3622	40	50	on	on	ADP
inlawrev-3622	40	51	the	the	DET
inlawrev-3622	40	52	residence	residence	NOUN
inlawrev-3622	40	53	,	,	PUNCT
inlawrev-3622	40	54	and	and	CCONJ
inlawrev-3622	40	55	c	c	X
inlawrev-3622	40	56	)	)	PUNCT
inlawrev-3622	40	57	consists	consist	VERB
inlawrev-3622	40	58	of	of	ADP
inlawrev-3622	40	59	a	a	DET
inlawrev-3622	40	60	dwelling	dwelling	NOUN
inlawrev-3622	40	61	and	and	CCONJ
inlawrev-3622	40	62	the	the	DET
inlawrev-3622	40	63	real	real	ADJ
inlawrev-3622	40	64	estate	estate	NOUN
inlawrev-3622	40	65	,	,	PUNCT
inlawrev-3622	40	66	not	not	PART
inlawrev-3622	40	67	exceeding	exceed	VERB
inlawrev-3622	40	68	one	one	NUM
inlawrev-3622	40	69	(	(	PUNCT
inlawrev-3622	40	70	1	1	NUM
inlawrev-3622	40	71	)	)	PUNCT
inlawrev-3622	40	72	acre	acre	NOUN
inlawrev-3622	40	73	,	,	PUNCT
inlawrev-3622	40	74	that	that	PRON
inlawrev-3622	40	75	immediately	immediately	ADV
inlawrev-3622	40	76	surrounds	surround	VERB
inlawrev-3622	40	77	the	the	DET
inlawrev-3622	40	78	dwelling	dwelling	NOUN
inlawrev-3622	40	79	.	.	PUNCT
inlawrev-3622	40	80	"	"	PUNCT
inlawrev-3622	41	1	i	i	PRON
inlawrev-3622	41	2	d.	d.	PROPN
inlawrev-3622	41	3	§	§	PROPN
inlawrev-3622	41	4	6	6	NUM
inlawrev-3622	41	5	-	-	SYM
inlawrev-3622	41	6	1.1	1.1	NUM
inlawrev-3622	41	7	-	-	PUNCT
inlawrev-3622	41	8	20.9	20.9	NUM
inlawrev-3622	41	9	-	-	SYM
inlawrev-3622	41	10	1	1	NUM
inlawrev-3622	41	11	.	.	NOUN
inlawrev-3622	41	12	11	11	NUM
inlawrev-3622	41	13	.	.	PUNCT
inlawrev-3622	42	1	see	see	VERB
inlawrev-3622	42	2	i	i	PRON
inlawrev-3622	42	3	d.	d.	PROPN
inlawrev-3622	42	4	§	§	PROPN
inlawrev-3622	42	5	6	6	NUM
inlawrev-3622	42	6	-	-	SYM
inlawrev-3622	42	7	1.1	1.1	NUM
inlawrev-3622	42	8	-	-	PUNCT
inlawrev-3622	42	9	20.9	20.9	NUM
inlawrev-3622	42	10	-	-	SYM
inlawrev-3622	42	11	2	2	NUM
inlawrev-3622	42	12	.	.	NOUN
inlawrev-3622	42	13	12	12	NUM
inlawrev-3622	42	14	.	.	PUNCT
inlawrev-3622	43	1	the	the	DET
inlawrev-3622	43	2	state	state	NOUN
inlawrev-3622	43	3	of	of	ADP
inlawrev-3622	43	4	indiana	indiana	PROPN
inlawrev-3622	43	5	provides	provide	VERB
inlawrev-3622	43	6	each	each	DET
inlawrev-3622	43	7	taxing	tax	VERB
inlawrev-3622	43	8	unit	unit	NOUN
inlawrev-3622	43	9	with	with	ADP
inlawrev-3622	43	10	a	a	DET
inlawrev-3622	43	11	percentage	percentage	NOUN
inlawrev-3622	43	12	of	of	ADP
inlawrev-3622	43	13	its	its	PRON
inlawrev-3622	43	14	tax	tax	NOUN
inlawrev-3622	43	15	levies	levy	NOUN
inlawrev-3622	43	16	attributable	attributable	ADJ
inlawrev-3622	43	17	to	to	ADP
inlawrev-3622	43	18	certain	certain	ADJ
inlawrev-3622	43	19	property	property	NOUN
inlawrev-3622	43	20	in	in	ADP
inlawrev-3622	43	21	order	order	NOUN
inlawrev-3622	43	22	to	to	PART
inlawrev-3622	43	23	offset	offset	VERB
inlawrev-3622	43	24	the	the	DET
inlawrev-3622	43	25	amount	amount	NOUN
inlawrev-3622	43	26	of	of	ADP
inlawrev-3622	43	27	property	property	NOUN
inlawrev-3622	43	28	taxes	taxis	NOUN
inlawrev-3622	43	29	required	require	VERB
inlawrev-3622	43	30	from	from	ADP
inlawrev-3622	43	31	each	each	DET
inlawrev-3622	43	32	taxpayer	taxpayer	NOUN
inlawrev-3622	43	33	.	.	PUNCT
inlawrev-3622	44	1	each	each	DET
inlawrev-3622	44	2	taxing	tax	VERB
inlawrev-3622	44	3	unit	unit	NOUN
inlawrev-3622	44	4	may	may	AUX
inlawrev-3622	44	5	,	,	PUNCT
inlawrev-3622	44	6	in	in	ADP
inlawrev-3622	44	7	turn	turn	NOUN
inlawrev-3622	44	8	,	,	PUNCT
inlawrev-3622	44	9	provide	provide	VERB
inlawrev-3622	44	10	a	a	DET
inlawrev-3622	44	11	credit	credit	NOUN
inlawrev-3622	44	12	to	to	ADP
inlawrev-3622	44	13	the	the	DET
inlawrev-3622	44	14	taxpayer	taxpayer	NOUN
inlawrev-3622	44	15	equal	equal	ADJ
inlawrev-3622	44	16	to	to	ADP
inlawrev-3622	44	17	this	this	DET
inlawrev-3622	44	18	percentage	percentage	NOUN
inlawrev-3622	44	19	offset	offset	NOUN
inlawrev-3622	44	20	.	.	PUNCT
inlawrev-3622	45	1	see	see	VERB
inlawrev-3622	45	2	indiana	indiana	PROPN
inlawrev-3622	45	3	legislative	legislative	PROPN
inlawrev-3622	45	4	services	services	PROPN
inlawrev-3622	45	5	agency	agency	PROPN
inlawrev-3622	45	6	office	office	NOUN
inlawrev-3622	45	7	of	of	ADP
inlawrev-3622	45	8	fiscal	fiscal	ADJ
inlawrev-3622	45	9	and	and	CCONJ
inlawrev-3622	45	10	management	management	NOUN
inlawrev-3622	45	11	analysis	analysis	NOUN
inlawrev-3622	45	12	,	,	PUNCT
inlawrev-3622	45	13	indianahandbookof	indianahandbookof	NOUN
inlawrev-3622	45	14	taxes	taxis	NOUN
inlawrev-3622	45	15	,	,	PUNCT
inlawrev-3622	45	16	revenues	revenue	NOUN
inlawrev-3622	45	17	,	,	PUNCT
inlawrev-3622	45	18	and	and	CCONJ
inlawrev-3622	45	19	appropriations	appropriation	NOUN
inlawrev-3622	45	20	87	87	NUM
inlawrev-3622	45	21	(	(	PUNCT
inlawrev-3622	45	22	fiscal	fiscal	ADJ
inlawrev-3622	45	23	year	year	NOUN
inlawrev-3622	45	24	2002	2002	NUM
inlawrev-3622	45	25	)	)	PUNCT
inlawrev-3622	45	26	.	.	PUNCT
inlawrev-3622	46	1	13	13	NUM
inlawrev-3622	46	2	.	.	X
inlawrev-3622	46	3	see	see	VERB
inlawrev-3622	46	4	ind	ind	PROPN
inlawrev-3622	46	5	.	.	PUNCT
inlawrev-3622	47	1	code	code	PROPN
inlawrev-3622	47	2	§	§	PROPN
inlawrev-3622	47	3	61.1	61.1	NUM
inlawrev-3622	47	4	-21	-21	NOUN
inlawrev-3622	47	5	-2d	-2d	NOUN
inlawrev-3622	47	6	(	(	PUNCT
inlawrev-3622	47	7	2003	2003	NUM
inlawrev-3622	47	8	)	)	PUNCT
inlawrev-3622	47	9	.	.	PUNCT
inlawrev-3622	48	1	14	14	NUM
inlawrev-3622	48	2	.	.	PUNCT
inlawrev-3622	49	1	"	"	PUNCT
inlawrev-3622	49	2	inventory	inventory	NOUN
inlawrev-3622	49	3	"	"	PUNCT
inlawrev-3622	49	4	means	mean	VERB
inlawrev-3622	49	5	"	"	PUNCT
inlawrev-3622	49	6	(	(	PUNCT
inlawrev-3622	49	7	1	1	X
inlawrev-3622	49	8	)	)	PUNCT
inlawrev-3622	49	9	materials	material	NOUN
inlawrev-3622	49	10	held	hold	VERB
inlawrev-3622	49	11	for	for	ADP
inlawrev-3622	49	12	processing	processing	NOUN
inlawrev-3622	49	13	or	or	CCONJ
inlawrev-3622	49	14	for	for	ADP
inlawrev-3622	49	15	use	use	NOUN
inlawrev-3622	49	16	n	n	DET
inlawrev-3622	49	17	production	production	NOUN
inlawrev-3622	49	18	;	;	PUNCT
inlawrev-3622	49	19	(	(	PUNCT
inlawrev-3622	49	20	2	2	X
inlawrev-3622	49	21	)	)	PUNCT
inlawrev-3622	49	22	finished	finish	VERB
inlawrev-3622	49	23	or	or	CCONJ
inlawrev-3622	49	24	partially	partially	ADV
inlawrev-3622	49	25	finished	finish	VERB
inlawrev-3622	49	26	goods	good	NOUN
inlawrev-3622	49	27	of	of	ADP
inlawrev-3622	49	28	a	a	DET
inlawrev-3622	49	29	manufacturer	manufacturer	NOUN
inlawrev-3622	49	30	or	or	CCONJ
inlawrev-3622	49	31	processor	processor	NOUN
inlawrev-3622	49	32	;	;	PUNCT
inlawrev-3622	49	33	and	and	CCONJ
inlawrev-3622	49	34	(	(	PUNCT
inlawrev-3622	49	35	3	3	X
inlawrev-3622	49	36	)	)	PUNCT
inlawrev-3622	49	37	property	property	NOUN
inlawrev-3622	49	38	held	hold	VERB
inlawrev-3622	49	39	for	for	ADP
inlawrev-3622	49	40	sale	sale	NOUN
inlawrev-3622	49	41	in	in	ADP
inlawrev-3622	49	42	the	the	DET
inlawrev-3622	49	43	ordinary	ordinary	ADJ
inlawrev-3622	49	44	course	course	NOUN
inlawrev-3622	49	45	of	of	ADP
inlawrev-3622	49	46	trade	trade	NOUN
inlawrev-3622	49	47	or	or	CCONJ
inlawrev-3622	49	48	business	business	NOUN
inlawrev-3622	49	49	.	.	PUNCT
inlawrev-3622	49	50	"	"	PUNCT
inlawrev-3622	50	1	i	i	PRON
inlawrev-3622	50	2	d.	d.	PROPN
inlawrev-3622	50	3	§	§	PROPN
inlawrev-3622	50	4	6	6	NUM
inlawrev-3622	50	5	-	-	SYM
inlawrev-3622	50	6	1.1	1.1	NUM
inlawrev-3622	50	7	-	-	PUNCT
inlawrev-3622	50	8	3	3	NUM
inlawrev-3622	50	9	-	-	SYM
inlawrev-3622	50	10	1	1	NUM
inlawrev-3622	50	11	1	1	NUM
inlawrev-3622	50	12	.	.	NOUN
inlawrev-3622	50	13	15	15	NUM
inlawrev-3622	50	14	.	.	PUNCT
inlawrev-3622	51	1	i	i	PRON
inlawrev-3622	51	2	d.	d.	PROPN
inlawrev-3622	51	3	§	§	PROPN
inlawrev-3622	51	4	6	6	NUM
inlawrev-3622	51	5	-	-	PUNCT
inlawrev-3622	51	6	l.l-10	l.l-10	NUM
inlawrev-3622	51	7	-	-	PUNCT
inlawrev-3622	51	8	29b	29b	NUM
inlawrev-3622	51	9	.	.	PUNCT
inlawrev-3622	52	1	2003	2003	NUM
inlawrev-3622	52	2	]	]	PUNCT
inlawrev-3622	52	3	taxation	taxation	NOUN
inlawrev-3622	52	4	1253	1253	NUM
inlawrev-3622	52	5	beginning	begin	VERB
inlawrev-3622	52	6	with	with	ADP
inlawrev-3622	52	7	assessments	assessment	NOUN
inlawrev-3622	52	8	made	make	VERB
inlawrev-3622	52	9	in	in	ADP
inlawrev-3622	52	10	fiscal	fiscal	ADJ
inlawrev-3622	52	11	year	year	NOUN
inlawrev-3622	52	12	2006	2006	NUM
inlawrev-3622	52	13	.	.	PUNCT
inlawrev-3622	53	1	16	16	NUM
inlawrev-3622	54	1	the	the	DET
inlawrev-3622	54	2	general	general	ADJ
inlawrev-3622	54	3	assembly	assembly	NOUN
inlawrev-3622	54	4	then	then	ADV
inlawrev-3622	54	5	authorized	authorize	VERB
inlawrev-3622	54	6	a	a	DET
inlawrev-3622	54	7	county	county	NOUN
inlawrev-3622	54	8	to	to	PART
inlawrev-3622	54	9	allow	allow	VERB
inlawrev-3622	54	10	this	this	DET
inlawrev-3622	54	11	same	same	ADJ
inlawrev-3622	54	12	100	100	NUM
inlawrev-3622	54	13	%	%	NOUN
inlawrev-3622	54	14	deduction	deduction	NOUN
inlawrev-3622	54	15	for	for	ADP
inlawrev-3622	54	16	assessments	assessment	NOUN
inlawrev-3622	54	17	made	make	VERB
inlawrev-3622	54	18	before	before	ADP
inlawrev-3622	54	19	january	january	PROPN
inlawrev-3622	54	20	1	1	NUM
inlawrev-3622	54	21	,	,	PUNCT
inlawrev-3622	54	22	2006	2006	NUM
inlawrev-3622	54	23	.	.	PUNCT
inlawrev-3622	55	1	,	,	PUNCT
inlawrev-3622	55	2	7	7	NUM
inlawrev-3622	55	3	according	accord	VERB
inlawrev-3622	55	4	to	to	ADP
inlawrev-3622	55	5	the	the	DET
inlawrev-3622	55	6	legislative	legislative	ADJ
inlawrev-3622	55	7	services	service	NOUN
inlawrev-3622	55	8	agency	agency	NOUN
inlawrev-3622	55	9	,	,	PUNCT
inlawrev-3622	55	10	this	this	DET
inlawrev-3622	55	11	exemption	exemption	NOUN
inlawrev-3622	55	12	alone	alone	ADV
inlawrev-3622	55	13	is	be	AUX
inlawrev-3622	55	14	likely	likely	ADJ
inlawrev-3622	55	15	to	to	PART
inlawrev-3622	55	16	total	total	VERB
inlawrev-3622	55	17	$	$	SYM
inlawrev-3622	55	18	6.25	6.25	NUM
inlawrev-3622	55	19	billion	billion	NUM
inlawrev-3622	55	20	in	in	ADP
inlawrev-3622	55	21	taxes	taxis	NOUN
inlawrev-3622	55	22	for	for	ADP
inlawrev-3622	55	23	calendar	calendar	NOUN
inlawrev-3622	55	24	years	year	NOUN
inlawrev-3622	55	25	2004	2004	NUM
inlawrev-3622	55	26	,	,	PUNCT
inlawrev-3622	55	27	2005	2005	NUM
inlawrev-3622	55	28	,	,	PUNCT
inlawrev-3622	55	29	and	and	CCONJ
inlawrev-3622	55	30	2006	2006	NUM
inlawrev-3622	55	31	collectively	collectively	ADV
inlawrev-3622	55	32	.	.	PUNCT
inlawrev-3622	56	1	18	18	NUM
inlawrev-3622	56	2	when	when	SCONJ
inlawrev-3622	56	3	combined	combine	VERB
inlawrev-3622	56	4	with	with	ADP
inlawrev-3622	56	5	the	the	DET
inlawrev-3622	56	6	deduction	deduction	NOUN
inlawrev-3622	56	7	in	in	ADP
inlawrev-3622	56	8	2007	2007	NUM
inlawrev-3622	56	9	,	,	PUNCT
inlawrev-3622	56	10	the	the	DET
inlawrev-3622	56	11	agency	agency	NOUN
inlawrev-3622	56	12	predicts	predict	VERB
inlawrev-3622	56	13	an	an	DET
inlawrev-3622	56	14	estimated	estimate	VERB
inlawrev-3622	56	15	$	$	SYM
inlawrev-3622	56	16	17.1	17.1	NUM
inlawrev-3622	56	17	billion	billion	NUM
inlawrev-3622	56	18	loss	loss	NOUN
inlawrev-3622	56	19	in	in	ADP
inlawrev-3622	56	20	of	of	ADP
inlawrev-3622	56	21	properly	properly	ADV
inlawrev-3622	56	22	tax	tax	NOUN
inlawrev-3622	56	23	revenue	revenue	NOUN
inlawrev-3622	56	24	.	.	PUNCT
inlawrev-3622	57	1	finally	finally	ADV
inlawrev-3622	57	2	,	,	PUNCT
inlawrev-3622	57	3	the	the	DET
inlawrev-3622	57	4	general	general	ADJ
inlawrev-3622	57	5	assembly	assembly	NOUN
inlawrev-3622	57	6	repealed	repeal	VERB
inlawrev-3622	57	7	the	the	DET
inlawrev-3622	57	8	$	$	SYM
inlawrev-3622	57	9	37,500	37,500	NUM
inlawrev-3622	57	10	business	business	NOUN
inlawrev-3622	57	11	personal	personal	ADJ
inlawrev-3622	57	12	property	property	NOUN
inlawrev-3622	57	13	tax	tax	NOUN
inlawrev-3622	57	14	credit	credit	NOUN
inlawrev-3622	57	15	.	.	PUNCT
inlawrev-3622	58	1	19	19	NUM
inlawrev-3622	58	2	the	the	DET
inlawrev-3622	58	3	legislative	legislative	ADJ
inlawrev-3622	58	4	services	service	NOUN
inlawrev-3622	58	5	agency	agency	NOUN
inlawrev-3622	58	6	predicted	predict	VERB
inlawrev-3622	58	7	that	that	SCONJ
inlawrev-3622	58	8	the	the	DET
inlawrev-3622	58	9	cost	cost	NOUN
inlawrev-3622	58	10	of	of	ADP
inlawrev-3622	58	11	this	this	DET
inlawrev-3622	58	12	credit	credit	NOUN
inlawrev-3622	58	13	would	would	AUX
inlawrev-3622	58	14	reach	reach	VERB
inlawrev-3622	58	15	$	$	SYM
inlawrev-3622	58	16	96.0	96.0	NUM
inlawrev-3622	58	17	million	million	NUM
inlawrev-3622	58	18	in	in	ADP
inlawrev-3622	58	19	fiscal	fiscal	ADJ
inlawrev-3622	58	20	year	year	NOUN
inlawrev-3622	58	21	2004	2004	NUM
inlawrev-3622	58	22	and	and	CCONJ
inlawrev-3622	58	23	$	$	SYM
inlawrev-3622	58	24	97.9	97.9	NUM
inlawrev-3622	58	25	million	million	NUM
inlawrev-3622	58	26	in	in	ADP
inlawrev-3622	58	27	fiscal	fiscal	ADJ
inlawrev-3622	58	28	year	year	NOUN
inlawrev-3622	58	29	2005	2005	NUM
inlawrev-3622	58	30	.	.	PUNCT
inlawrev-3622	59	1	20	20	NUM
inlawrev-3622	59	2	3	3	NUM
inlawrev-3622	59	3	.	.	PUNCT
inlawrev-3622	59	4	sales	sale	NOUN
inlawrev-3622	59	5	and	and	CCONJ
inlawrev-3622	59	6	use	use	VERB
inlawrev-3622	59	7	tax.—the	tax.—the	DET
inlawrev-3622	59	8	general	general	ADJ
inlawrev-3622	59	9	assembly	assembly	NOUN
inlawrev-3622	59	10	increased	increase	VERB
inlawrev-3622	59	11	the	the	DET
inlawrev-3622	59	12	sales	sale	NOUN
inlawrev-3622	59	13	and	and	CCONJ
inlawrev-3622	59	14	use	use	VERB
inlawrev-3622	59	15	tax	tax	NOUN
inlawrev-3622	59	16	from	from	ADP
inlawrev-3622	59	17	5	5	NUM
inlawrev-3622	59	18	%	%	NOUN
inlawrev-3622	59	19	to	to	PART
inlawrev-3622	59	20	6	6	NUM
inlawrev-3622	59	21	%	%	NOUN
inlawrev-3622	59	22	effective	effective	ADJ
inlawrev-3622	59	23	december	december	PROPN
inlawrev-3622	59	24	1	1	NUM
inlawrev-3622	59	25	,	,	PUNCT
inlawrev-3622	59	26	2002.21	2002.21	NUM
inlawrev-3622	59	27	the	the	DET
inlawrev-3622	59	28	legislative	legislative	ADJ
inlawrev-3622	59	29	services	service	NOUN
inlawrev-3622	59	30	agency	agency	NOUN
inlawrev-3622	59	31	estimated	estimate	VERB
inlawrev-3622	59	32	that	that	SCONJ
inlawrev-3622	59	33	this	this	DET
inlawrev-3622	59	34	increase	increase	NOUN
inlawrev-3622	59	35	will	will	AUX
inlawrev-3622	59	36	generate	generate	VERB
inlawrev-3622	59	37	approximately	approximately	ADV
inlawrev-3622	59	38	$	$	SYM
inlawrev-3622	59	39	393	393	NUM
inlawrev-3622	59	40	million	million	NUM
inlawrev-3622	59	41	in	in	ADP
inlawrev-3622	59	42	fiscal	fiscal	ADJ
inlawrev-3622	59	43	year	year	NOUN
inlawrev-3622	59	44	2003	2003	NUM
inlawrev-3622	59	45	,	,	PUNCT
inlawrev-3622	59	46	$	$	SYM
inlawrev-3622	59	47	806.4	806.4	NUM
inlawrev-3622	59	48	million	million	NUM
inlawrev-3622	59	49	in	in	ADP
inlawrev-3622	59	50	fiscal	fiscal	ADJ
inlawrev-3622	59	51	year	year	NOUN
inlawrev-3622	59	52	2004	2004	NUM
inlawrev-3622	59	53	,	,	PUNCT
inlawrev-3622	59	54	and	and	CCONJ
inlawrev-3622	59	55	$	$	SYM
inlawrev-3622	59	56	827.4	827.4	NUM
inlawrev-3622	59	57	million	million	NUM
inlawrev-3622	59	58	in	in	ADP
inlawrev-3622	59	59	fiscal	fiscal	ADJ
inlawrev-3622	59	60	year	year	NOUN
inlawrev-3622	59	61	2005	2005	NUM
inlawrev-3622	59	62	.	.	PUNCT
inlawrev-3622	60	1	22	22	NUM
inlawrev-3622	60	2	the	the	DET
inlawrev-3622	60	3	general	general	ADJ
inlawrev-3622	60	4	assembly	assembly	NOUN
inlawrev-3622	60	5	also	also	ADV
inlawrev-3622	60	6	amended	amend	VERB
inlawrev-3622	60	7	the	the	DET
inlawrev-3622	60	8	distribution	distribution	NOUN
inlawrev-3622	60	9	of	of	ADP
inlawrev-3622	60	10	revenue	revenue	NOUN
inlawrev-3622	60	11	generated	generate	VERB
inlawrev-3622	60	12	as	as	ADP
inlawrev-3622	60	13	a	a	DET
inlawrev-3622	60	14	result	result	NOUN
inlawrev-3622	60	15	of	of	ADP
inlawrev-3622	60	16	this	this	DET
inlawrev-3622	60	17	tax	tax	NOUN
inlawrev-3622	60	18	increase	increase	NOUN
inlawrev-3622	60	19	.	.	PUNCT
inlawrev-3622	61	1	23	23	NUM
inlawrev-3622	62	1	the	the	DET
inlawrev-3622	62	2	statute	statute	NOUN
inlawrev-3622	62	3	requires	require	VERB
inlawrev-3622	62	4	that	that	SCONJ
inlawrev-3622	62	5	50	50	NUM
inlawrev-3622	62	6	%	%	NOUN
inlawrev-3622	62	7	of	of	ADP
inlawrev-3622	62	8	the	the	DET
inlawrev-3622	62	9	revenue	revenue	NOUN
inlawrev-3622	62	10	generated	generate	VERB
inlawrev-3622	62	11	be	be	AUX
inlawrev-3622	62	12	deposited	deposit	VERB
inlawrev-3622	62	13	into	into	ADP
inlawrev-3622	62	14	the	the	DET
inlawrev-3622	62	15	property	property	NOUN
inlawrev-3622	62	16	tax	tax	NOUN
inlawrev-3622	62	17	replacement	replacement	NOUN
inlawrev-3622	62	18	fund	fund	NOUN
inlawrev-3622	62	19	;	;	PUNCT
inlawrev-3622	62	20	49	49	NUM
inlawrev-3622	62	21	.	.	NOUN
inlawrev-3622	62	22	1	1	NUM
inlawrev-3622	62	23	92	92	NUM
inlawrev-3622	62	24	%	%	NOUN
inlawrev-3622	62	25	paid	pay	VERB
inlawrev-3622	62	26	into	into	ADP
inlawrev-3622	62	27	the	the	DET
inlawrev-3622	62	28	state	state	NOUN
inlawrev-3622	62	29	general	general	ADJ
inlawrev-3622	62	30	fund	fund	NOUN
inlawrev-3622	62	31	;	;	PUNCT
inlawrev-3622	62	32	0.633	0.633	NUM
inlawrev-3622	62	33	%	%	NOUN
inlawrev-3622	62	34	directed	direct	VERB
inlawrev-3622	62	35	to	to	ADP
inlawrev-3622	62	36	the	the	DET
inlawrev-3622	62	37	public	public	ADJ
inlawrev-3622	62	38	mass	mass	PROPN
inlawrev-3622	62	39	transportation	transportation	NOUN
inlawrev-3622	62	40	fund	fund	NOUN
inlawrev-3622	62	41	;	;	PUNCT
inlawrev-3622	62	42	and	and	CCONJ
inlawrev-3622	62	43	the	the	DET
inlawrev-3622	62	44	remaining	remain	VERB
inlawrev-3622	62	45	0.142	0.142	NUM
inlawrev-3622	62	46	%	%	NOUN
inlawrev-3622	62	47	placed	place	VERB
inlawrev-3622	62	48	into	into	ADP
inlawrev-3622	62	49	the	the	DET
inlawrev-3622	62	50	commuter	commuter	NOUN
inlawrev-3622	62	51	rail	rail	NOUN
inlawrev-3622	62	52	service	service	NOUN
inlawrev-3622	62	53	fund	fund	NOUN
inlawrev-3622	62	54	.	.	PUNCT
inlawrev-3622	63	1	24	24	NUM
inlawrev-3622	63	2	4	4	NUM
inlawrev-3622	63	3	.	.	PUNCT
inlawrev-3622	63	4	motor	motor	NOUN
inlawrev-3622	63	5	fuel	fuel	NOUN
inlawrev-3622	63	6	and	and	CCONJ
inlawrev-3622	63	7	vehicle	vehicle	NOUN
inlawrev-3622	63	8	tax.—the	tax.—the	DET
inlawrev-3622	63	9	general	general	PROPN
inlawrev-3622	63	10	assembly	assembly	PROPN
inlawrev-3622	63	11	increased	increase	VERB
inlawrev-3622	63	12	the	the	DET
inlawrev-3622	63	13	gasoline	gasoline	NOUN
inlawrev-3622	63	14	tax	tax	NOUN
inlawrev-3622	63	15	by	by	ADP
inlawrev-3622	63	16	three	three	NUM
inlawrev-3622	63	17	cents	cent	NOUN
inlawrev-3622	63	18	per	per	ADP
inlawrev-3622	63	19	gallon	gallon	NOUN
inlawrev-3622	63	20	from	from	ADP
inlawrev-3622	63	21	fifteen	fifteen	NUM
inlawrev-3622	63	22	cents	cent	NOUN
inlawrev-3622	63	23	to	to	ADP
inlawrev-3622	63	24	eighteen	eighteen	NUM
inlawrev-3622	63	25	cents	cent	NOUN
inlawrev-3622	63	26	.	.	PUNCT
inlawrev-3622	64	1	25	25	NUM
inlawrev-3622	64	2	per	per	ADP
inlawrev-3622	64	3	the	the	DET
inlawrev-3622	64	4	legislative	legislative	ADJ
inlawrev-3622	64	5	services	service	NOUN
inlawrev-3622	64	6	agency	agency	NOUN
inlawrev-3622	64	7	,	,	PUNCT
inlawrev-3622	64	8	the	the	DET
inlawrev-3622	64	9	revenue	revenue	NOUN
inlawrev-3622	64	10	raised	raise	VERB
inlawrev-3622	64	11	from	from	ADP
inlawrev-3622	64	12	each	each	DET
inlawrev-3622	64	13	penny	penny	NOUN
inlawrev-3622	64	14	increase	increase	NOUN
inlawrev-3622	64	15	will	will	AUX
inlawrev-3622	64	16	result	result	VERB
inlawrev-3622	64	17	in	in	ADP
inlawrev-3622	64	18	approximately	approximately	ADV
inlawrev-3622	64	19	$	$	SYM
inlawrev-3622	64	20	32.1	32.1	NUM
inlawrev-3622	64	21	million	million	NUM
inlawrev-3622	64	22	in	in	ADP
inlawrev-3622	64	23	2003	2003	NUM
inlawrev-3622	64	24	,	,	PUNCT
inlawrev-3622	64	25	$	$	SYM
inlawrev-3622	64	26	32.7	32.7	NUM
inlawrev-3622	64	27	million	million	NUM
inlawrev-3622	64	28	in	in	ADP
inlawrev-3622	64	29	2004	2004	NUM
inlawrev-3622	64	30	,	,	PUNCT
inlawrev-3622	64	31	and	and	CCONJ
inlawrev-3622	64	32	16	16	NUM
inlawrev-3622	64	33	.	.	PUNCT
inlawrev-3622	65	1	i	i	PRON
inlawrev-3622	65	2	d.	d.	PROPN
inlawrev-3622	65	3	§	§	PROPN
inlawrev-3622	65	4	6	6	NUM
inlawrev-3622	65	5	-	-	SYM
inlawrev-3622	65	6	1.1	1.1	NUM
inlawrev-3622	65	7	-	-	PUNCT
inlawrev-3622	65	8	12	12	NUM
inlawrev-3622	65	9	-	-	SYM
inlawrev-3622	65	10	42	42	NUM
inlawrev-3622	65	11	.	.	PUNCT
inlawrev-3622	66	1	"	"	PUNCT
inlawrev-3622	66	2	assessed	assessed	ADJ
inlawrev-3622	66	3	value	value	NOUN
inlawrev-3622	66	4	of	of	ADP
inlawrev-3622	66	5	inventory	inventory	NOUN
inlawrev-3622	66	6	"	"	PUNCT
inlawrev-3622	66	7	means	mean	VERB
inlawrev-3622	66	8	the	the	DET
inlawrev-3622	66	9	value	value	NOUN
inlawrev-3622	66	10	of	of	ADP
inlawrev-3622	66	11	inventory	inventory	NOUN
inlawrev-3622	66	12	determined	determine	VERB
inlawrev-3622	66	13	after	after	ADP
inlawrev-3622	66	14	application	application	NOUN
inlawrev-3622	66	15	of	of	ADP
inlawrev-3622	66	16	any	any	DET
inlawrev-3622	66	17	deductions	deduction	NOUN
inlawrev-3622	66	18	or	or	CCONJ
inlawrev-3622	66	19	adjustments	adjustment	NOUN
inlawrev-3622	66	20	that	that	PRON
inlawrev-3622	66	21	apply	apply	VERB
inlawrev-3622	66	22	by	by	ADP
inlawrev-3622	66	23	either	either	DET
inlawrev-3622	66	24	statute	statute	NOUN
inlawrev-3622	66	25	or	or	CCONJ
inlawrev-3622	66	26	rule	rule	VERB
inlawrev-3622	66	27	for	for	ADP
inlawrev-3622	66	28	assessing	assess	VERB
inlawrev-3622	66	29	inventory	inventory	NOUN
inlawrev-3622	66	30	.	.	PUNCT
inlawrev-3622	67	1	i	i	PRON
inlawrev-3622	67	2	d.	d.	PROPN
inlawrev-3622	67	3	17	17	NUM
inlawrev-3622	67	4	.	.	PUNCT
inlawrev-3622	68	1	i	i	PRON
inlawrev-3622	68	2	d.	d.	PROPN
inlawrev-3622	68	3	§	§	PROPN
inlawrev-3622	68	4	6	6	NUM
inlawrev-3622	68	5	-	-	SYM
inlawrev-3622	68	6	1.1	1.1	NUM
inlawrev-3622	68	7	-	-	PUNCT
inlawrev-3622	68	8	12	12	NUM
inlawrev-3622	68	9	-	-	PUNCT
inlawrev-3622	68	10	41	41	NUM
inlawrev-3622	68	11	.	.	PUNCT
inlawrev-3622	68	12	18	18	NUM
inlawrev-3622	68	13	.	.	PUNCT
inlawrev-3622	68	14	see	see	VERB
inlawrev-3622	68	15	fiscal	fiscal	ADJ
inlawrev-3622	68	16	impact	impact	NOUN
inlawrev-3622	68	17	statement	statement	NOUN
inlawrev-3622	68	18	,	,	PUNCT
inlawrev-3622	68	19	supra	supra	PROPN
inlawrev-3622	68	20	note	note	PROPN
inlawrev-3622	68	21	6	6	NUM
inlawrev-3622	68	22	,	,	PUNCT
inlawrev-3622	68	23	at	at	ADP
inlawrev-3622	68	24	15	15	NUM
inlawrev-3622	68	25	.	.	NOUN
inlawrev-3622	68	26	1	1	NUM
inlawrev-3622	68	27	9	9	NUM
inlawrev-3622	68	28	.	.	PUNCT
inlawrev-3622	69	1	see	see	VERB
inlawrev-3622	69	2	ind	ind	PROPN
inlawrev-3622	69	3	.	.	PUNCT
inlawrev-3622	70	1	code	code	PROPN
inlawrev-3622	70	2	§	§	PROPN
inlawrev-3622	70	3	6	6	NUM
inlawrev-3622	70	4	-	-	SYM
inlawrev-3622	70	5	3	3	NUM
inlawrev-3622	70	6	-	-	PUNCT
inlawrev-3622	70	7	3	3	NUM
inlawrev-3622	70	8	-	-	PUNCT
inlawrev-3622	70	9	2b	2b	NUM
inlawrev-3622	70	10	(	(	PUNCT
inlawrev-3622	70	11	2003	2003	NUM
inlawrev-3622	70	12	)	)	PUNCT
inlawrev-3622	70	13	.	.	PUNCT
inlawrev-3622	71	1	"	"	PUNCT
inlawrev-3622	71	2	business	business	NOUN
inlawrev-3622	71	3	personal	personal	ADJ
inlawrev-3622	71	4	property	property	NOUN
inlawrev-3622	71	5	"	"	PUNCT
inlawrev-3622	71	6	means	mean	VERB
inlawrev-3622	71	7	tangible	tangible	ADJ
inlawrev-3622	71	8	personal	personal	ADJ
inlawrev-3622	71	9	property	property	NOUN
inlawrev-3622	71	10	(	(	PUNCT
inlawrev-3622	71	11	other	other	ADJ
inlawrev-3622	71	12	than	than	ADP
inlawrev-3622	71	13	real	real	ADJ
inlawrev-3622	71	14	property	property	NOUN
inlawrev-3622	71	15	)	)	PUNCT
inlawrev-3622	71	16	being	be	AUX
inlawrev-3622	71	17	held	hold	VERB
inlawrev-3622	71	18	(	(	PUNCT
inlawrev-3622	71	19	1	1	NUM
inlawrev-3622	71	20	)	)	PUNCT
inlawrev-3622	71	21	for	for	ADP
inlawrev-3622	71	22	sale	sale	NOUN
inlawrev-3622	71	23	in	in	ADP
inlawrev-3622	71	24	the	the	DET
inlawrev-3622	71	25	ordinary	ordinary	ADJ
inlawrev-3622	71	26	course	course	NOUN
inlawrev-3622	71	27	of	of	ADP
inlawrev-3622	71	28	a	a	DET
inlawrev-3622	71	29	trade	trade	NOUN
inlawrev-3622	71	30	or	or	CCONJ
inlawrev-3622	71	31	business	business	NOUN
inlawrev-3622	71	32	;	;	PUNCT
inlawrev-3622	71	33	or	or	CCONJ
inlawrev-3622	71	34	(	(	PUNCT
inlawrev-3622	71	35	2	2	X
inlawrev-3622	71	36	)	)	PUNCT
inlawrev-3622	71	37	held	hold	VERB
inlawrev-3622	71	38	,	,	PUNCT
inlawrev-3622	71	39	used	use	VERB
inlawrev-3622	71	40	,	,	PUNCT
inlawrev-3622	71	41	or	or	CCONJ
inlawrev-3622	71	42	consumed	consume	VERB
inlawrev-3622	71	43	in	in	ADP
inlawrev-3622	71	44	connection	connection	NOUN
inlawrev-3622	71	45	with	with	ADP
inlawrev-3622	71	46	the	the	DET
inlawrev-3622	71	47	production	production	NOUN
inlawrev-3622	71	48	of	of	ADP
inlawrev-3622	71	49	income	income	NOUN
inlawrev-3622	71	50	,	,	PUNCT
inlawrev-3622	71	51	excluding	exclude	VERB
inlawrev-3622	71	52	inventory	inventory	NOUN
inlawrev-3622	71	53	.	.	PUNCT
inlawrev-3622	72	1	i	i	PRON
inlawrev-3622	72	2	d.	d.	PROPN
inlawrev-3622	72	3	§	§	PROPN
inlawrev-3622	72	4	6	6	NUM
inlawrev-3622	72	5	-	-	SYM
inlawrev-3622	72	6	1.1	1.1	NUM
inlawrev-3622	72	7	-	-	PUNCT
inlawrev-3622	72	8	21	21	NUM
inlawrev-3622	72	9	-	-	SYM
inlawrev-3622	72	10	2	2	NUM
inlawrev-3622	72	11	.	.	NOUN
inlawrev-3622	72	12	20	20	NUM
inlawrev-3622	72	13	.	.	PUNCT
inlawrev-3622	73	1	see	see	VERB
inlawrev-3622	73	2	fiscal	fiscal	ADJ
inlawrev-3622	73	3	impact	impact	NOUN
inlawrev-3622	73	4	statement	statement	NOUN
inlawrev-3622	73	5	,	,	PUNCT
inlawrev-3622	73	6	supra	supra	PROPN
inlawrev-3622	73	7	note	note	PROPN
inlawrev-3622	73	8	6	6	NUM
inlawrev-3622	73	9	,	,	PUNCT
inlawrev-3622	73	10	at	at	ADP
inlawrev-3622	73	11	10	10	NUM
inlawrev-3622	73	12	.	.	PUNCT
inlawrev-3622	73	13	21	21	NUM
inlawrev-3622	73	14	.	.	PUNCT
inlawrev-3622	74	1	see	see	VERB
inlawrev-3622	74	2	ind	ind	PROPN
inlawrev-3622	74	3	.	.	PUNCT
inlawrev-3622	75	1	code	code	PROPN
inlawrev-3622	75	2	§	§	PROPN
inlawrev-3622	75	3	6	6	NUM
inlawrev-3622	75	4	-	-	SYM
inlawrev-3622	75	5	2.5	2.5	NUM
inlawrev-3622	75	6	-	-	PUNCT
inlawrev-3622	75	7	6	6	NUM
inlawrev-3622	75	8	-	-	SYM
inlawrev-3622	75	9	7	7	NUM
inlawrev-3622	75	10	(	(	PUNCT
inlawrev-3622	75	11	2003	2003	NUM
inlawrev-3622	75	12	)	)	PUNCT
inlawrev-3622	75	13	.	.	PUNCT
inlawrev-3622	76	1	sales	sale	NOUN
inlawrev-3622	76	2	and	and	CCONJ
inlawrev-3622	76	3	use	use	VERB
inlawrev-3622	76	4	tax	tax	NOUN
inlawrev-3622	76	5	is	be	AUX
inlawrev-3622	76	6	applied	apply	VERB
inlawrev-3622	76	7	to	to	ADP
inlawrev-3622	76	8	the	the	DET
inlawrev-3622	76	9	purchase	purchase	NOUN
inlawrev-3622	76	10	of	of	ADP
inlawrev-3622	76	11	all	all	DET
inlawrev-3622	76	12	tangible	tangible	ADJ
inlawrev-3622	76	13	personal	personal	ADJ
inlawrev-3622	76	14	property	property	NOUN
inlawrev-3622	76	15	,	,	PUNCT
inlawrev-3622	76	16	public	public	ADJ
inlawrev-3622	76	17	utility	utility	NOUN
inlawrev-3622	76	18	services	service	NOUN
inlawrev-3622	76	19	,	,	PUNCT
inlawrev-3622	76	20	rent	rent	NOUN
inlawrev-3622	76	21	of	of	ADP
inlawrev-3622	76	22	rooms	room	NOUN
inlawrev-3622	76	23	or	or	CCONJ
inlawrev-3622	76	24	other	other	ADJ
inlawrev-3622	76	25	accommodations	accommodation	NOUN
inlawrev-3622	76	26	for	for	ADP
inlawrev-3622	76	27	less	less	ADJ
inlawrev-3622	76	28	than	than	ADP
inlawrev-3622	76	29	thirty	thirty	NUM
inlawrev-3622	76	30	days	day	NOUN
inlawrev-3622	76	31	,	,	PUNCT
inlawrev-3622	76	32	and	and	CCONJ
inlawrev-3622	76	33	other	other	ADJ
inlawrev-3622	76	34	types	type	NOUN
inlawrev-3622	76	35	of	of	ADP
inlawrev-3622	76	36	property	property	NOUN
inlawrev-3622	76	37	rental	rental	NOUN
inlawrev-3622	76	38	.	.	PUNCT
inlawrev-3622	77	1	see	see	VERB
inlawrev-3622	77	2	indiana	indiana	PROPN
inlawrev-3622	77	3	legislative	legislative	PROPN
inlawrev-3622	77	4	services	services	PROPN
inlawrev-3622	77	5	agency	agency	PROPN
inlawrev-3622	77	6	office	office	NOUN
inlawrev-3622	77	7	of	of	ADP
inlawrev-3622	77	8	fiscal	fiscal	ADJ
inlawrev-3622	77	9	and	and	CCONJ
inlawrev-3622	77	10	management	management	NOUN
inlawrev-3622	77	11	analysis	analysis	NOUN
inlawrev-3622	77	12	,	,	PUNCT
inlawrev-3622	77	13	indiana	indiana	PROPN
inlawrev-3622	77	14	handbook	handbook	NOUN
inlawrev-3622	77	15	of	of	ADP
inlawrev-3622	77	16	taxes	taxis	NOUN
inlawrev-3622	77	17	,	,	PUNCT
inlawrev-3622	77	18	revenues	revenue	NOUN
inlawrev-3622	77	19	,	,	PUNCT
inlawrev-3622	77	20	and	and	CCONJ
inlawrev-3622	77	21	appropriations	appropriation	NOUN
inlawrev-3622	77	22	53	53	NUM
inlawrev-3622	77	23	(	(	PUNCT
inlawrev-3622	77	24	fiscal	fiscal	ADJ
inlawrev-3622	77	25	year	year	NOUN
inlawrev-3622	77	26	2002	2002	NUM
inlawrev-3622	77	27	)	)	PUNCT
inlawrev-3622	77	28	.	.	PUNCT
inlawrev-3622	78	1	22	22	NUM
inlawrev-3622	78	2	.	.	PUNCT
inlawrev-3622	78	3	see	see	VERB
inlawrev-3622	78	4	fiscal	fiscal	ADJ
inlawrev-3622	78	5	impact	impact	NOUN
inlawrev-3622	78	6	statement	statement	NOUN
inlawrev-3622	78	7	,	,	PUNCT
inlawrev-3622	78	8	supra	supra	PROPN
inlawrev-3622	78	9	note	note	PROPN
inlawrev-3622	78	10	6	6	NUM
inlawrev-3622	78	11	,	,	PUNCT
inlawrev-3622	78	12	at	at	ADP
inlawrev-3622	78	13	1	1	NUM
inlawrev-3622	78	14	1	1	NUM
inlawrev-3622	78	15	(	(	PUNCT
inlawrev-3622	78	16	estimating	estimate	VERB
inlawrev-3622	78	17	that	that	SCONJ
inlawrev-3622	78	18	the	the	DET
inlawrev-3622	78	19	sales	sale	NOUN
inlawrev-3622	78	20	tax	tax	NOUN
inlawrev-3622	78	21	revenue	revenue	NOUN
inlawrev-3622	78	22	will	will	AUX
inlawrev-3622	78	23	grow	grow	VERB
inlawrev-3622	78	24	2.6	2.6	NUM
inlawrev-3622	78	25	%	%	NOUN
inlawrev-3622	78	26	annually	annually	ADV
inlawrev-3622	78	27	in	in	ADP
inlawrev-3622	78	28	2003	2003	NUM
inlawrev-3622	78	29	,	,	PUNCT
inlawrev-3622	78	30	2004	2004	NUM
inlawrev-3622	78	31	,	,	PUNCT
inlawrev-3622	78	32	and	and	CCONJ
inlawrev-3622	78	33	2005	2005	NUM
inlawrev-3622	78	34	)	)	PUNCT
inlawrev-3622	78	35	.	.	PUNCT
inlawrev-3622	79	1	23	23	NUM
inlawrev-3622	79	2	.	.	PUNCT
inlawrev-3622	80	1	see	see	VERB
inlawrev-3622	80	2	ind	ind	PROPN
inlawrev-3622	80	3	.	.	PUNCT
inlawrev-3622	81	1	code	code	PROPN
inlawrev-3622	81	2	§	§	PROPN
inlawrev-3622	81	3	6	6	NUM
inlawrev-3622	81	4	-	-	SYM
inlawrev-3622	81	5	2.5	2.5	NUM
inlawrev-3622	81	6	-	-	PUNCT
inlawrev-3622	81	7	10	10	NUM
inlawrev-3622	81	8	-	-	SYM
inlawrev-3622	81	9	1	1	NUM
inlawrev-3622	81	10	(	(	PUNCT
inlawrev-3622	81	11	2003	2003	NUM
inlawrev-3622	81	12	)	)	PUNCT
inlawrev-3622	81	13	.	.	PUNCT
inlawrev-3622	82	1	24	24	NUM
inlawrev-3622	82	2	.	.	PUNCT
inlawrev-3622	83	1	i	i	PRON
inlawrev-3622	83	2	d.	d.	PROPN
inlawrev-3622	83	3	25	25	NUM
inlawrev-3622	83	4	.	.	PUNCT
inlawrev-3622	84	1	i	i	PRON
inlawrev-3622	84	2	d.	d.	PROPN
inlawrev-3622	84	3	§	§	PROPN
inlawrev-3622	84	4	6	6	NUM
inlawrev-3622	84	5	-	-	SYM
inlawrev-3622	84	6	6	6	NUM
inlawrev-3622	84	7	-	-	SYM
inlawrev-3622	84	8	1	1	NUM
inlawrev-3622	84	9	.	.	PUNCT
inlawrev-3622	85	1	l-201b	l-201b	PROPN
inlawrev-3622	85	2	.	.	PUNCT
inlawrev-3622	86	1	1254	1254	NUM
inlawrev-3622	86	2	indiana	indiana	PROPN
inlawrev-3622	86	3	law	law	PROPN
inlawrev-3622	86	4	review	review	NOUN
inlawrev-3622	86	5	[	[	X
inlawrev-3622	86	6	vol	vol	NOUN
inlawrev-3622	86	7	.	.	PUNCT
inlawrev-3622	87	1	36:1251	36:1251	NUM
inlawrev-3622	87	2	$	$	SYM
inlawrev-3622	87	3	33.3	33.3	NUM
inlawrev-3622	87	4	million	million	NUM
inlawrev-3622	87	5	in	in	ADP
inlawrev-3622	87	6	2005	2005	NUM
inlawrev-3622	87	7	.	.	PUNCT
inlawrev-3622	88	1	26	26	NUM
inlawrev-3622	88	2	a	a	DET
inlawrev-3622	88	3	three	three	NUM
inlawrev-3622	88	4	cents	cent	NOUN
inlawrev-3622	88	5	per	per	ADP
inlawrev-3622	88	6	gallon	gallon	NOUN
inlawrev-3622	88	7	increase	increase	NOUN
inlawrev-3622	88	8	will	will	AUX
inlawrev-3622	88	9	thus	thus	ADV
inlawrev-3622	88	10	result	result	VERB
inlawrev-3622	88	11	in	in	ADP
inlawrev-3622	88	12	even	even	ADV
inlawrev-3622	88	13	higher	high	ADJ
inlawrev-3622	88	14	revenue—$48.15	revenue—$48.15	NOUN
inlawrev-3622	88	15	million	million	NUM
inlawrev-3622	88	16	in	in	ADP
inlawrev-3622	88	17	fiscal	fiscal	ADJ
inlawrev-3622	88	18	year	year	NOUN
inlawrev-3622	88	19	2003	2003	NUM
inlawrev-3622	88	20	,	,	PUNCT
inlawrev-3622	88	21	$	$	SYM
inlawrev-3622	88	22	97.2	97.2	NUM
inlawrev-3622	88	23	million	million	NUM
inlawrev-3622	88	24	in	in	ADP
inlawrev-3622	88	25	fiscal	fiscal	ADJ
inlawrev-3622	88	26	year	year	NOUN
inlawrev-3622	88	27	2004	2004	NUM
inlawrev-3622	88	28	,	,	PUNCT
inlawrev-3622	88	29	and	and	CCONJ
inlawrev-3622	88	30	$	$	SYM
inlawrev-3622	88	31	99	99	NUM
inlawrev-3622	88	32	million	million	NUM
inlawrev-3622	88	33	in	in	ADP
inlawrev-3622	88	34	fiscal	fiscal	ADJ
inlawrev-3622	88	35	year	year	NOUN
inlawrev-3622	88	36	2005	2005	NUM
inlawrev-3622	88	37	.	.	PUNCT
inlawrev-3622	89	1	27	27	NUM
inlawrev-3622	89	2	5	5	NUM
inlawrev-3622	89	3	.	.	PUNCT
inlawrev-3622	89	4	tobacco	tobacco	NOUN
inlawrev-3622	89	5	products	product	NOUN
inlawrev-3622	89	6	taxes.—the	taxes.—the	DET
inlawrev-3622	89	7	general	general	PROPN
inlawrev-3622	89	8	assembly	assembly	PROPN
inlawrev-3622	89	9	increased	increase	VERB
inlawrev-3622	89	10	the	the	DET
inlawrev-3622	89	11	tax	tax	NOUN
inlawrev-3622	89	12	on	on	ADP
inlawrev-3622	89	13	cigarettes	cigarette	NOUN
inlawrev-3622	89	14	from	from	ADP
inlawrev-3622	89	15	$	$	SYM
inlawrev-3622	89	16	0,155	0,155	NUM
inlawrev-3622	89	17	per	per	ADP
inlawrev-3622	89	18	pack	pack	NOUN
inlawrev-3622	89	19	to	to	ADP
inlawrev-3622	89	20	$	$	SYM
inlawrev-3622	89	21	0,555	0,555	NUM
inlawrev-3622	89	22	per	per	ADP
inlawrev-3622	89	23	pack	pack	NOUN
inlawrev-3622	89	24	,	,	PUNCT
inlawrev-3622	89	25	translating	translate	VERB
inlawrev-3622	89	26	into	into	ADP
inlawrev-3622	89	27	an	an	DET
inlawrev-3622	89	28	increase	increase	NOUN
inlawrev-3622	89	29	of	of	ADP
inlawrev-3622	89	30	$	$	SYM
inlawrev-3622	89	31	0.0275	0.0275	NUM
inlawrev-3622	89	32	per	per	ADP
inlawrev-3622	89	33	individual	individual	ADJ
inlawrev-3622	89	34	cigarette	cigarette	NOUN
inlawrev-3622	89	35	.	.	PUNCT
inlawrev-3622	90	1	28	28	NUM
inlawrev-3622	91	1	this	this	DET
inlawrev-3622	91	2	increase	increase	NOUN
inlawrev-3622	91	3	will	will	AUX
inlawrev-3622	91	4	likely	likely	ADV
inlawrev-3622	91	5	result	result	VERB
inlawrev-3622	91	6	in	in	ADP
inlawrev-3622	91	7	$	$	SYM
inlawrev-3622	91	8	268.2	268.2	NUM
inlawrev-3622	91	9	million	million	NUM
inlawrev-3622	91	10	in	in	ADP
inlawrev-3622	91	11	fiscal	fiscal	ADJ
inlawrev-3622	91	12	year	year	NOUN
inlawrev-3622	91	13	2003	2003	NUM
inlawrev-3622	91	14	,	,	PUNCT
inlawrev-3622	91	15	$	$	SYM
inlawrev-3622	91	16	293.5	293.5	NUM
inlawrev-3622	91	17	million	million	NUM
inlawrev-3622	91	18	in	in	ADP
inlawrev-3622	91	19	fiscal	fiscal	ADJ
inlawrev-3622	91	20	year	year	NOUN
inlawrev-3622	91	21	2004	2004	NUM
inlawrev-3622	91	22	,	,	PUNCT
inlawrev-3622	91	23	and	and	CCONJ
inlawrev-3622	91	24	$	$	SYM
inlawrev-3622	91	25	295	295	NUM
inlawrev-3622	91	26	million	million	NUM
inlawrev-3622	91	27	in	in	ADP
inlawrev-3622	91	28	fiscal	fiscal	ADJ
inlawrev-3622	91	29	year	year	NOUN
inlawrev-3622	91	30	2005	2005	NUM
inlawrev-3622	91	31	based	base	VERB
inlawrev-3622	91	32	upon	upon	SCONJ
inlawrev-3622	91	33	legislative	legislative	ADJ
inlawrev-3622	91	34	services	service	NOUN
inlawrev-3622	91	35	agency	agency	NOUN
inlawrev-3622	91	36	forecasts	forecast	NOUN
inlawrev-3622	91	37	.	.	PUNCT
inlawrev-3622	92	1	29	29	NUM
inlawrev-3622	93	1	it	it	PRON
inlawrev-3622	93	2	will	will	AUX
inlawrev-3622	93	3	be	be	AUX
inlawrev-3622	93	4	deposited	deposit	VERB
inlawrev-3622	93	5	into	into	ADP
inlawrev-3622	93	6	the	the	DET
inlawrev-3622	93	7	state	state	NOUN
inlawrev-3622	93	8	general	general	ADJ
inlawrev-3622	93	9	fund	fund	PROPN
inlawrev-3622	93	10	.	.	PUNCT
inlawrev-3622	94	1	additionally	additionally	ADV
inlawrev-3622	94	2	,	,	PUNCT
inlawrev-3622	94	3	the	the	DET
inlawrev-3622	94	4	general	general	ADJ
inlawrev-3622	94	5	assembly	assembly	NOUN
inlawrev-3622	94	6	increased	increase	VERB
inlawrev-3622	94	7	the	the	DET
inlawrev-3622	94	8	tax	tax	NOUN
inlawrev-3622	94	9	on	on	ADP
inlawrev-3622	94	10	the	the	DET
inlawrev-3622	94	11	distribution	distribution	NOUN
inlawrev-3622	94	12	of	of	ADP
inlawrev-3622	94	13	tobacco	tobacco	NOUN
inlawrev-3622	94	14	products	product	NOUN
inlawrev-3622	94	15	from	from	ADP
inlawrev-3622	94	16	15	15	NUM
inlawrev-3622	94	17	%	%	NOUN
inlawrev-3622	94	18	to	to	ADP
inlawrev-3622	94	19	18%.30	18%.30	NUM
inlawrev-3622	94	20	6	6	NUM
inlawrev-3622	94	21	.	.	PUNCT
inlawrev-3622	95	1	other	other	ADJ
inlawrev-3622	95	2	state	state	NOUN
inlawrev-3622	95	3	income	income	NOUN
inlawrev-3622	95	4	taxes.—the	taxes.—the	DET
inlawrev-3622	95	5	general	general	PROPN
inlawrev-3622	95	6	assembly	assembly	PROPN
inlawrev-3622	95	7	enacted	enact	VERB
inlawrev-3622	95	8	changes	change	NOUN
inlawrev-3622	95	9	to	to	ADP
inlawrev-3622	95	10	various	various	ADJ
inlawrev-3622	95	11	other	other	ADJ
inlawrev-3622	95	12	indiana	indiana	PROPN
inlawrev-3622	95	13	code	code	PROPN
inlawrev-3622	95	14	taxation	taxation	NOUN
inlawrev-3622	95	15	provisions	provision	NOUN
inlawrev-3622	95	16	.	.	PUNCT
inlawrev-3622	96	1	it	it	PRON
inlawrev-3622	96	2	eliminated	eliminate	VERB
inlawrev-3622	96	3	the	the	DET
inlawrev-3622	96	4	gross	gross	ADJ
inlawrev-3622	96	5	income	income	NOUN
inlawrev-3622	96	6	tax	tax	NOUN
inlawrev-3622	96	7	for	for	ADP
inlawrev-3622	96	8	all	all	DET
inlawrev-3622	96	9	indiana	indiana	PROPN
inlawrev-3622	96	10	entities	entity	NOUN
inlawrev-3622	96	11	,	,	PUNCT
inlawrev-3622	96	12	except	except	SCONJ
inlawrev-3622	96	13	public	public	ADJ
inlawrev-3622	96	14	utilities	utility	NOUN
inlawrev-3622	96	15	,	,	PUNCT
inlawrev-3622	96	16	beginning	begin	VERB
inlawrev-3622	96	17	december	december	PROPN
inlawrev-3622	96	18	31	31	NUM
inlawrev-3622	96	19	,	,	PUNCT
inlawrev-3622	96	20	2002	2002	NUM
inlawrev-3622	96	21	.	.	PUNCT
inlawrev-3622	97	1	31	31	NUM
inlawrev-3622	97	2	it	it	PRON
inlawrev-3622	97	3	removed	remove	VERB
inlawrev-3622	97	4	,	,	PUNCT
inlawrev-3622	97	5	in	in	ADP
inlawrev-3622	97	6	turn	turn	NOUN
inlawrev-3622	97	7	,	,	PUNCT
inlawrev-3622	97	8	the	the	DET
inlawrev-3622	97	9	corresponding	corresponding	ADJ
inlawrev-3622	97	10	credit	credit	NOUN
inlawrev-3622	97	11	afforded	afford	VERB
inlawrev-3622	97	12	against	against	ADP
inlawrev-3622	97	13	the	the	DET
inlawrev-3622	97	14	adjusted	adjust	VERB
inlawrev-3622	97	15	gross	gross	ADJ
inlawrev-3622	97	16	income	income	NOUN
inlawrev-3622	97	17	tax	tax	NOUN
inlawrev-3622	97	18	for	for	ADP
inlawrev-3622	97	19	the	the	DET
inlawrev-3622	97	20	gross	gross	ADJ
inlawrev-3622	97	21	income	income	NOUN
inlawrev-3622	97	22	tax	tax	NOUN
inlawrev-3622	97	23	paid	pay	VERB
inlawrev-3622	97	24	by	by	ADP
inlawrev-3622	97	25	a	a	DET
inlawrev-3622	97	26	taxpayer	taxpayer	NOUN
inlawrev-3622	97	27	.	.	PUNCT
inlawrev-3622	98	1	the	the	DET
inlawrev-3622	98	2	general	general	ADJ
inlawrev-3622	98	3	assembly	assembly	NOUN
inlawrev-3622	98	4	also	also	ADV
inlawrev-3622	98	5	repealed	repeal	VERB
inlawrev-3622	98	6	the	the	DET
inlawrev-3622	98	7	supplemental	supplemental	ADJ
inlawrev-3622	98	8	net	net	ADJ
inlawrev-3622	98	9	income	income	NOUN
inlawrev-3622	98	10	tax	tax	NOUN
inlawrev-3622	98	11	.	.	PUNCT
inlawrev-3622	99	1	32	32	NUM
inlawrev-3622	100	1	these	these	DET
inlawrev-3622	100	2	two	two	NUM
inlawrev-3622	100	3	modifications	modification	NOUN
inlawrev-3622	100	4	significantly	significantly	ADV
inlawrev-3622	100	5	altered	alter	VERB
inlawrev-3622	100	6	the	the	DET
inlawrev-3622	100	7	structure	structure	NOUN
inlawrev-3622	100	8	for	for	ADP
inlawrev-3622	100	9	corporate	corporate	ADJ
inlawrev-3622	100	10	tax	tax	NOUN
inlawrev-3622	100	11	liability	liability	NOUN
inlawrev-3622	100	12	in	in	ADP
inlawrev-3622	100	13	indiana	indiana	PROPN
inlawrev-3622	100	14	.	.	PUNCT
inlawrev-3622	101	1	under	under	ADP
inlawrev-3622	101	2	the	the	DET
inlawrev-3622	101	3	indiana	indiana	PROPN
inlawrev-3622	101	4	code	code	PROPN
inlawrev-3622	101	5	,	,	PUNCT
inlawrev-3622	101	6	indiana	indiana	PROPN
inlawrev-3622	101	7	corporations	corporation	NOUN
inlawrev-3622	101	8	were	be	AUX
inlawrev-3622	101	9	required	require	VERB
inlawrev-3622	101	10	to	to	PART
inlawrev-3622	101	11	pay	pay	VERB
inlawrev-3622	101	12	the	the	DET
inlawrev-3622	101	13	greater	great	ADJ
inlawrev-3622	101	14	of	of	ADP
inlawrev-3622	101	15	the	the	DET
inlawrev-3622	101	16	gross	gross	ADJ
inlawrev-3622	101	17	income	income	NOUN
inlawrev-3622	101	18	tax	tax	NOUN
inlawrev-3622	101	19	liability	liability	NOUN
inlawrev-3622	101	20	or	or	CCONJ
inlawrev-3622	101	21	the	the	DET
inlawrev-3622	101	22	adjusted	adjust	VERB
inlawrev-3622	101	23	gross	gross	ADJ
inlawrev-3622	101	24	tax	tax	NOUN
inlawrev-3622	101	25	liability	liability	NOUN
inlawrev-3622	101	26	.	.	PUNCT
inlawrev-3622	102	1	in	in	ADP
inlawrev-3622	102	2	addition	addition	NOUN
inlawrev-3622	102	3	,	,	PUNCT
inlawrev-3622	102	4	indiana	indiana	PROPN
inlawrev-3622	102	5	corporations	corporation	NOUN
inlawrev-3622	102	6	were	be	AUX
inlawrev-3622	102	7	responsible	responsible	ADJ
inlawrev-3622	102	8	for	for	ADP
inlawrev-3622	102	9	supplemental	supplemental	ADJ
inlawrev-3622	102	10	net	net	ADJ
inlawrev-3622	102	11	income	income	NOUN
inlawrev-3622	102	12	tax	tax	NOUN
inlawrev-3622	102	13	.	.	PUNCT
inlawrev-3622	103	1	33	33	NUM
inlawrev-3622	103	2	combined	combine	VERB
inlawrev-3622	103	3	,	,	PUNCT
inlawrev-3622	103	4	the	the	DET
inlawrev-3622	103	5	effective	effective	ADJ
inlawrev-3622	103	6	tax	tax	NOUN
inlawrev-3622	103	7	rate	rate	NOUN
inlawrev-3622	103	8	for	for	ADP
inlawrev-3622	103	9	a	a	DET
inlawrev-3622	103	10	corporation	corporation	NOUN
inlawrev-3622	103	11	paying	pay	VERB
inlawrev-3622	103	12	both	both	PRON
inlawrev-3622	103	13	adjusted	adjust	VERB
inlawrev-3622	103	14	gross	gross	ADJ
inlawrev-3622	103	15	income	income	NOUN
inlawrev-3622	103	16	tax	tax	NOUN
inlawrev-3622	103	17	and	and	CCONJ
inlawrev-3622	103	18	supplemental	supplemental	ADJ
inlawrev-3622	103	19	net	net	ADJ
inlawrev-3622	103	20	income	income	NOUN
inlawrev-3622	103	21	tax	tax	NOUN
inlawrev-3622	103	22	was	be	AUX
inlawrev-3622	103	23	therefore	therefore	ADV
inlawrev-3622	103	24	7.747	7.747	NUM
inlawrev-3622	103	25	%	%	NOUN
inlawrev-3622	103	26	.	.	PUNCT
inlawrev-3622	104	1	34	34	NUM
inlawrev-3622	104	2	to	to	PART
inlawrev-3622	104	3	account	account	VERB
inlawrev-3622	104	4	for	for	ADP
inlawrev-3622	104	5	the	the	DET
inlawrev-3622	104	6	loss	loss	NOUN
inlawrev-3622	104	7	in	in	ADP
inlawrev-3622	104	8	revenue	revenue	NOUN
inlawrev-3622	104	9	due	due	ADP
inlawrev-3622	104	10	to	to	ADP
inlawrev-3622	104	11	the	the	DET
inlawrev-3622	104	12	elimination	elimination	NOUN
inlawrev-3622	104	13	ofthe	ofthe	PRON
inlawrev-3622	104	14	gross	gross	ADJ
inlawrev-3622	104	15	income	income	NOUN
inlawrev-3622	104	16	and	and	CCONJ
inlawrev-3622	104	17	supplemental	supplemental	ADJ
inlawrev-3622	104	18	net	net	ADJ
inlawrev-3622	104	19	income	income	NOUN
inlawrev-3622	104	20	taxes	taxis	NOUN
inlawrev-3622	104	21	,	,	PUNCT
inlawrev-3622	104	22	the	the	DET
inlawrev-3622	104	23	general	general	ADJ
inlawrev-3622	104	24	assembly	assembly	NOUN
inlawrev-3622	104	25	increased	increase	VERB
inlawrev-3622	104	26	the	the	DET
inlawrev-3622	104	27	corporate	corporate	ADJ
inlawrev-3622	104	28	adjusted	adjust	VERB
inlawrev-3622	104	29	gross	gross	ADJ
inlawrev-3622	104	30	income	income	NOUN
inlawrev-3622	104	31	tax	tax	NOUN
inlawrev-3622	104	32	from	from	ADP
inlawrev-3622	104	33	3.4	3.4	NUM
inlawrev-3622	104	34	%	%	NOUN
inlawrev-3622	104	35	to	to	ADP
inlawrev-3622	104	36	8.5	8.5	NUM
inlawrev-3622	104	37	%	%	NOUN
inlawrev-3622	104	38	as	as	ADV
inlawrev-3622	104	39	ofjanuary	ofjanuary	ADJ
inlawrev-3622	104	40	1	1	NUM
inlawrev-3622	104	41	,	,	PUNCT
inlawrev-3622	104	42	2003	2003	NUM
inlawrev-3622	104	43	.	.	PUNCT
inlawrev-3622	105	1	35	35	NUM
inlawrev-3622	105	2	the	the	DET
inlawrev-3622	105	3	legislative	legislative	ADJ
inlawrev-3622	105	4	services	service	NOUN
inlawrev-3622	105	5	agency	agency	NOUN
inlawrev-3622	105	6	expects	expect	VERB
inlawrev-3622	105	7	that	that	SCONJ
inlawrev-3622	105	8	the	the	DET
inlawrev-3622	105	9	impact	impact	NOUN
inlawrev-3622	105	10	ofthis	ofthis	ADJ
inlawrev-3622	105	11	rate	rate	NOUN
inlawrev-3622	105	12	change	change	NOUN
inlawrev-3622	105	13	will	will	AUX
inlawrev-3622	105	14	yield	yield	VERB
inlawrev-3622	105	15	$	$	SYM
inlawrev-3622	105	16	28.6	28.6	NUM
inlawrev-3622	105	17	million	million	NUM
inlawrev-3622	105	18	in	in	ADP
inlawrev-3622	105	19	fiscal	fiscal	ADJ
inlawrev-3622	105	20	year	year	NOUN
inlawrev-3622	105	21	2003	2003	NUM
inlawrev-3622	105	22	if	if	SCONJ
inlawrev-3622	105	23	corporations	corporation	NOUN
inlawrev-3622	105	24	immediately	immediately	ADV
inlawrev-3622	105	25	adjust	adjust	VERB
inlawrev-3622	105	26	tax	tax	NOUN
inlawrev-3622	105	27	payments	payment	NOUN
inlawrev-3622	105	28	.	.	PUNCT
inlawrev-3622	106	1	36	36	NUM
inlawrev-3622	106	2	nevertheless	nevertheless	ADV
inlawrev-3622	106	3	,	,	PUNCT
inlawrev-3622	106	4	the	the	DET
inlawrev-3622	106	5	legislative	legislative	ADJ
inlawrev-3622	106	6	services	service	NOUN
inlawrev-3622	106	7	agency	agency	PROPN
inlawrev-3622	106	8	anticipates	anticipate	VERB
inlawrev-3622	106	9	that	that	SCONJ
inlawrev-3622	106	10	taxpayers	taxpayer	NOUN
inlawrev-3622	106	11	will	will	AUX
inlawrev-3622	106	12	not	not	PART
inlawrev-3622	106	13	adjust	adjust	VERB
inlawrev-3622	106	14	on	on	ADP
inlawrev-3622	106	15	time	time	NOUN
inlawrev-3622	106	16	and	and	CCONJ
inlawrev-3622	106	17	that	that	SCONJ
inlawrev-3622	106	18	most	most	ADJ
inlawrev-3622	106	19	taxpayers	taxpayer	NOUN
inlawrev-3622	106	20	will	will	AUX
inlawrev-3622	106	21	not	not	PART
inlawrev-3622	106	22	remit	remit	VERB
inlawrev-3622	106	23	the	the	DET
inlawrev-3622	106	24	full	full	ADJ
inlawrev-3622	106	25	amount	amount	NOUN
inlawrev-3622	106	26	for	for	ADP
inlawrev-3622	106	27	the	the	DET
inlawrev-3622	106	28	higher	high	ADJ
inlawrev-3622	106	29	rate	rate	NOUN
inlawrev-3622	106	30	until	until	ADP
inlawrev-3622	106	31	after	after	ADP
inlawrev-3622	106	32	the	the	DET
inlawrev-3622	106	33	end	end	NOUN
inlawrev-3622	106	34	oftheir	oftheir	DET
inlawrev-3622	106	35	fiscal	fiscal	ADJ
inlawrev-3622	106	36	year	year	NOUN
inlawrev-3622	106	37	.	.	PUNCT
inlawrev-3622	107	1	thus	thus	ADV
inlawrev-3622	107	2	,	,	PUNCT
inlawrev-3622	107	3	the	the	DET
inlawrev-3622	107	4	bulk	bulk	NOUN
inlawrev-3622	107	5	of	of	ADP
inlawrev-3622	107	6	the	the	DET
inlawrev-3622	107	7	$	$	SYM
inlawrev-3622	107	8	28.6	28.6	NUM
inlawrev-3622	107	9	million	million	NUM
inlawrev-3622	107	10	will	will	NOUN
inlawrev-3622	107	11	,	,	PUNCT
inlawrev-3622	107	12	in	in	ADP
inlawrev-3622	107	13	reality	reality	NOUN
inlawrev-3622	107	14	,	,	PUNCT
inlawrev-3622	107	15	be	be	AUX
inlawrev-3622	107	16	collected	collect	VERB
inlawrev-3622	107	17	in	in	ADP
inlawrev-3622	107	18	fiscal	fiscal	ADJ
inlawrev-3622	107	19	year	year	NOUN
inlawrev-3622	107	20	2004	2004	NUM
inlawrev-3622	107	21	.	.	PUNCT
inlawrev-3622	108	1	26	26	NUM
inlawrev-3622	108	2	.	.	PUNCT
inlawrev-3622	108	3	see	see	VERB
inlawrev-3622	108	4	fiscal	fiscal	ADJ
inlawrev-3622	108	5	impact	impact	NOUN
inlawrev-3622	108	6	statement	statement	NOUN
inlawrev-3622	108	7	,	,	PUNCT
inlawrev-3622	108	8	supra	supra	PROPN
inlawrev-3622	108	9	note	note	PROPN
inlawrev-3622	108	10	6	6	NUM
inlawrev-3622	108	11	,	,	PUNCT
inlawrev-3622	108	12	at	at	ADP
inlawrev-3622	108	13	14	14	NUM
inlawrev-3622	108	14	.	.	PUNCT
inlawrev-3622	109	1	27	27	NUM
inlawrev-3622	109	2	.	.	PUNCT
inlawrev-3622	110	1	i	i	PRON
inlawrev-3622	110	2	d.	d.	PROPN
inlawrev-3622	110	3	28	28	NUM
inlawrev-3622	110	4	.	.	PUNCT
inlawrev-3622	111	1	seehsd	seehsd	PROPN
inlawrev-3622	111	2	.	.	PUNCT
inlawrev-3622	112	1	code	code	PROPN
inlawrev-3622	112	2	§	§	PROPN
inlawrev-3622	112	3	6	6	NUM
inlawrev-3622	112	4	-	-	SYM
inlawrev-3622	112	5	7	7	NUM
inlawrev-3622	112	6	-	-	PUNCT
inlawrev-3622	112	7	1	1	NUM
inlawrev-3622	112	8	-	-	SYM
inlawrev-3622	112	9	12	12	NUM
inlawrev-3622	112	10	(	(	PUNCT
inlawrev-3622	112	11	2003	2003	NUM
inlawrev-3622	112	12	)	)	PUNCT
inlawrev-3622	112	13	.	.	PUNCT
inlawrev-3622	113	1	29	29	NUM
inlawrev-3622	113	2	.	.	PUNCT
inlawrev-3622	113	3	see	see	VERB
inlawrev-3622	113	4	fiscal	fiscal	ADJ
inlawrev-3622	113	5	impact	impact	NOUN
inlawrev-3622	113	6	statement	statement	NOUN
inlawrev-3622	113	7	,	,	PUNCT
inlawrev-3622	113	8	supra	supra	PROPN
inlawrev-3622	113	9	note	note	PROPN
inlawrev-3622	113	10	6	6	NUM
inlawrev-3622	113	11	,	,	PUNCT
inlawrev-3622	113	12	at	at	ADP
inlawrev-3622	113	13	9	9	NUM
inlawrev-3622	113	14	.	.	SYM
inlawrev-3622	113	15	30	30	NUM
inlawrev-3622	113	16	.	.	PUNCT
inlawrev-3622	114	1	see	see	VERB
inlawrev-3622	114	2	ind	ind	PROPN
inlawrev-3622	114	3	.	.	PUNCT
inlawrev-3622	115	1	code	code	PROPN
inlawrev-3622	115	2	§	§	PROPN
inlawrev-3622	115	3	6	6	NUM
inlawrev-3622	115	4	-	-	SYM
inlawrev-3622	115	5	7	7	NUM
inlawrev-3622	115	6	-	-	PUNCT
inlawrev-3622	115	7	2	2	NUM
inlawrev-3622	115	8	-	-	SYM
inlawrev-3622	115	9	7	7	NUM
inlawrev-3622	115	10	(	(	PUNCT
inlawrev-3622	115	11	2003	2003	NUM
inlawrev-3622	115	12	)	)	PUNCT
inlawrev-3622	115	13	.	.	PUNCT
inlawrev-3622	116	1	31	31	NUM
inlawrev-3622	116	2	.	.	PUNCT
inlawrev-3622	117	1	i	i	PRON
inlawrev-3622	117	2	d.	d.	PROPN
inlawrev-3622	117	3	§	§	PROPN
inlawrev-3622	117	4	6	6	NUM
inlawrev-3622	117	5	-	-	SYM
inlawrev-3622	117	6	2.1	2.1	NUM
inlawrev-3622	117	7	.	.	PUNCT
inlawrev-3622	118	1	32	32	NUM
inlawrev-3622	118	2	.	.	PUNCT
inlawrev-3622	119	1	i	i	PRON
inlawrev-3622	119	2	d.	d.	PROPN
inlawrev-3622	119	3	§	§	PROPN
inlawrev-3622	119	4	6	6	NUM
inlawrev-3622	119	5	-	-	SYM
inlawrev-3622	119	6	3	3	NUM
inlawrev-3622	119	7	-	-	PUNCT
inlawrev-3622	119	8	8b	8b	NUM
inlawrev-3622	119	9	.	.	PUNCT
inlawrev-3622	120	1	33	33	NUM
inlawrev-3622	120	2	.	.	PUNCT
inlawrev-3622	121	1	this	this	DET
inlawrev-3622	121	2	tax	tax	NOUN
inlawrev-3622	121	3	was	be	AUX
inlawrev-3622	121	4	computed	compute	VERB
inlawrev-3622	121	5	by	by	ADP
inlawrev-3622	121	6	reducing	reduce	VERB
inlawrev-3622	121	7	the	the	DET
inlawrev-3622	121	8	adjusted	adjust	VERB
inlawrev-3622	121	9	gross	gross	ADJ
inlawrev-3622	121	10	income	income	NOUN
inlawrev-3622	121	11	by	by	ADP
inlawrev-3622	121	12	the	the	DET
inlawrev-3622	121	13	greater	great	ADJ
inlawrev-3622	121	14	of	of	ADP
inlawrev-3622	121	15	the	the	DET
inlawrev-3622	121	16	amounts	amount	NOUN
inlawrev-3622	121	17	paid	pay	VERB
inlawrev-3622	121	18	in	in	ADP
inlawrev-3622	121	19	adjusted	adjust	VERB
inlawrev-3622	121	20	gross	gross	ADJ
inlawrev-3622	121	21	income	income	NOUN
inlawrev-3622	121	22	tax	tax	NOUN
inlawrev-3622	121	23	,	,	PUNCT
inlawrev-3622	121	24	gross	gross	ADJ
inlawrev-3622	121	25	income	income	NOUN
inlawrev-3622	121	26	tax	tax	NOUN
inlawrev-3622	121	27	,	,	PUNCT
inlawrev-3622	121	28	or	or	CCONJ
inlawrev-3622	121	29	premium	premium	ADJ
inlawrev-3622	121	30	tax	tax	NOUN
inlawrev-3622	121	31	.	.	PUNCT
inlawrev-3622	122	1	see	see	VERB
inlawrev-3622	122	2	indiana	indiana	PROPN
inlawrev-3622	122	3	legislative	legislative	PROPN
inlawrev-3622	122	4	services	services	PROPN
inlawrev-3622	122	5	agency	agency	PROPN
inlawrev-3622	122	6	office	office	NOUN
inlawrev-3622	122	7	of	of	ADP
inlawrev-3622	122	8	fiscal	fiscal	ADJ
inlawrev-3622	122	9	and	and	CCONJ
inlawrev-3622	122	10	management	management	NOUN
inlawrev-3622	122	11	analysis	analysis	NOUN
inlawrev-3622	122	12	,	,	PUNCT
inlawrev-3622	122	13	indiana	indiana	PROPN
inlawrev-3622	122	14	handbook	handbook	NOUN
inlawrev-3622	122	15	of	of	ADP
inlawrev-3622	122	16	taxes	taxis	NOUN
inlawrev-3622	122	17	,	,	PUNCT
inlawrev-3622	122	18	revenues	revenue	NOUN
inlawrev-3622	122	19	,	,	PUNCT
inlawrev-3622	122	20	and	and	CCONJ
inlawrev-3622	122	21	appropriations	appropriation	NOUN
inlawrev-3622	122	22	1	1	NUM
inlawrev-3622	122	23	8	8	NUM
inlawrev-3622	122	24	(	(	PUNCT
inlawrev-3622	122	25	fiscal	fiscal	ADJ
inlawrev-3622	122	26	year	year	NOUN
inlawrev-3622	122	27	2002	2002	NUM
inlawrev-3622	122	28	)	)	PUNCT
inlawrev-3622	122	29	.	.	PUNCT
inlawrev-3622	123	1	34	34	NUM
inlawrev-3622	123	2	.	.	PUNCT
inlawrev-3622	123	3	see	see	VERB
inlawrev-3622	123	4	fiscal	fiscal	ADJ
inlawrev-3622	123	5	impact	impact	NOUN
inlawrev-3622	123	6	statement	statement	NOUN
inlawrev-3622	123	7	,	,	PUNCT
inlawrev-3622	123	8	supra	supra	PROPN
inlawrev-3622	123	9	note	note	PROPN
inlawrev-3622	123	10	6	6	NUM
inlawrev-3622	123	11	,	,	PUNCT
inlawrev-3622	123	12	at	at	ADP
inlawrev-3622	123	13	9	9	NUM
inlawrev-3622	123	14	.	.	NOUN
inlawrev-3622	123	15	35	35	NUM
inlawrev-3622	123	16	.	.	PUNCT
inlawrev-3622	124	1	ind	ind	PROPN
inlawrev-3622	124	2	.	.	PUNCT
inlawrev-3622	125	1	code	code	PROPN
inlawrev-3622	125	2	§	§	PROPN
inlawrev-3622	125	3	6	6	NUM
inlawrev-3622	125	4	-	-	SYM
inlawrev-3622	125	5	3	3	NUM
inlawrev-3622	125	6	-	-	PUNCT
inlawrev-3622	125	7	2	2	NUM
inlawrev-3622	125	8	-	-	SYM
inlawrev-3622	125	9	1	1	NUM
inlawrev-3622	125	10	.	.	NUM
inlawrev-3622	125	11	36	36	NUM
inlawrev-3622	125	12	.	.	PUNCT
inlawrev-3622	126	1	see	see	VERB
inlawrev-3622	126	2	fiscal	fiscal	ADJ
inlawrev-3622	126	3	impact	impact	NOUN
inlawrev-3622	126	4	statement	statement	NOUN
inlawrev-3622	126	5	,	,	PUNCT
inlawrev-3622	126	6	supra	supra	PROPN
inlawrev-3622	126	7	note	note	PROPN
inlawrev-3622	126	8	6	6	NUM
inlawrev-3622	126	9	,	,	PUNCT
inlawrev-3622	126	10	at	at	ADP
inlawrev-3622	126	11	9	9	NUM
inlawrev-3622	126	12	.	.	PUNCT
inlawrev-3622	126	13	2003	2003	NUM
inlawrev-3622	126	14	]	]	PUNCT
inlawrev-3622	126	15	taxation	taxation	NOUN
inlawrev-3622	126	16	1255	1255	NUM
inlawrev-3622	126	17	the	the	DET
inlawrev-3622	126	18	general	general	ADJ
inlawrev-3622	126	19	assembly	assembly	NOUN
inlawrev-3622	126	20	also	also	ADV
inlawrev-3622	126	21	established	establish	VERB
inlawrev-3622	126	22	a	a	DET
inlawrev-3622	126	23	tax	tax	NOUN
inlawrev-3622	126	24	on	on	ADP
inlawrev-3622	126	25	the	the	DET
inlawrev-3622	126	26	gross	gross	ADJ
inlawrev-3622	126	27	income	income	NOUN
inlawrev-3622	126	28	earned	earn	VERB
inlawrev-3622	126	29	by	by	ADP
inlawrev-3622	126	30	public	public	ADJ
inlawrev-3622	126	31	utilities	utility	NOUN
inlawrev-3622	126	32	from	from	ADP
inlawrev-3622	126	33	retail	retail	ADJ
inlawrev-3622	126	34	activity	activity	NOUN
inlawrev-3622	126	35	.	.	PUNCT
inlawrev-3622	127	1	37	37	NUM
inlawrev-3622	127	2	such	such	ADJ
inlawrev-3622	127	3	gross	gross	ADJ
inlawrev-3622	127	4	receipts	receipt	NOUN
inlawrev-3622	127	5	will	will	AUX
inlawrev-3622	127	6	be	be	AUX
inlawrev-3622	127	7	taxed	tax	VERB
inlawrev-3622	127	8	at	at	ADP
inlawrev-3622	127	9	a	a	DET
inlawrev-3622	127	10	rate	rate	NOUN
inlawrev-3622	127	11	of	of	ADP
inlawrev-3622	127	12	1.4	1.4	NUM
inlawrev-3622	127	13	%	%	NOUN
inlawrev-3622	127	14	.	.	PUNCT
inlawrev-3622	128	1	38	38	NUM
inlawrev-3622	128	2	in	in	ADP
inlawrev-3622	128	3	addition	addition	NOUN
inlawrev-3622	128	4	to	to	ADP
inlawrev-3622	128	5	this	this	DET
inlawrev-3622	128	6	new	new	ADJ
inlawrev-3622	128	7	utilities	utility	NOUN
inlawrev-3622	128	8	receipts	receipt	VERB
inlawrev-3622	128	9	tax	tax	NOUN
inlawrev-3622	128	10	,	,	PUNCT
inlawrev-3622	128	11	public	public	ADJ
inlawrev-3622	128	12	utilities	utility	NOUN
inlawrev-3622	128	13	will	will	AUX
inlawrev-3622	128	14	continue	continue	VERB
inlawrev-3622	128	15	to	to	PART
inlawrev-3622	128	16	pay	pay	VERB
inlawrev-3622	128	17	the	the	DET
inlawrev-3622	128	18	corporate	corporate	ADJ
inlawrev-3622	128	19	adjusted	adjust	VERB
inlawrev-3622	128	20	gross	gross	ADJ
inlawrev-3622	128	21	income	income	NOUN
inlawrev-3622	128	22	tax	tax	NOUN
inlawrev-3622	128	23	.	.	PUNCT
inlawrev-3622	129	1	they	they	PRON
inlawrev-3622	129	2	will	will	AUX
inlawrev-3622	129	3	not	not	PART
inlawrev-3622	129	4	,	,	PUNCT
inlawrev-3622	129	5	however	however	ADV
inlawrev-3622	129	6	,	,	PUNCT
inlawrev-3622	129	7	be	be	AUX
inlawrev-3622	129	8	required	require	VERB
inlawrev-3622	129	9	to	to	PART
inlawrev-3622	129	10	pay	pay	VERB
inlawrev-3622	129	11	the	the	DET
inlawrev-3622	129	12	supplemental	supplemental	ADJ
inlawrev-3622	129	13	net	net	ADJ
inlawrev-3622	129	14	income	income	NOUN
inlawrev-3622	129	15	tax	tax	NOUN
inlawrev-3622	129	16	as	as	SCONJ
inlawrev-3622	129	17	mentioned	mention	VERB
inlawrev-3622	129	18	above	above	ADV
inlawrev-3622	129	19	.	.	PUNCT
inlawrev-3622	130	1	therefore	therefore	ADV
inlawrev-3622	130	2	,	,	PUNCT
inlawrev-3622	130	3	the	the	DET
inlawrev-3622	130	4	legislative	legislative	ADJ
inlawrev-3622	130	5	services	service	NOUN
inlawrev-3622	130	6	agency	agency	PROPN
inlawrev-3622	130	7	predicts	predict	VERB
inlawrev-3622	130	8	that	that	SCONJ
inlawrev-3622	130	9	the	the	DET
inlawrev-3622	130	10	overall	overall	ADJ
inlawrev-3622	130	11	effect	effect	NOUN
inlawrev-3622	130	12	of	of	ADP
inlawrev-3622	130	13	these	these	DET
inlawrev-3622	130	14	tax	tax	NOUN
inlawrev-3622	130	15	changes	change	NOUN
inlawrev-3622	130	16	on	on	ADP
inlawrev-3622	130	17	utilities	utility	NOUN
inlawrev-3622	130	18	will	will	AUX
inlawrev-3622	130	19	result	result	VERB
inlawrev-3622	130	20	in	in	ADP
inlawrev-3622	130	21	$	$	SYM
inlawrev-3622	130	22	58.2	58.2	NUM
inlawrev-3622	130	23	million	million	NUM
inlawrev-3622	130	24	additional	additional	ADJ
inlawrev-3622	130	25	revenue	revenue	NOUN
inlawrev-3622	130	26	from	from	ADP
inlawrev-3622	130	27	public	public	ADJ
inlawrev-3622	130	28	utilities	utility	NOUN
inlawrev-3622	130	29	in	in	ADP
inlawrev-3622	130	30	calendar	calendar	NOUN
inlawrev-3622	130	31	year	year	NOUN
inlawrev-3622	130	32	2003	2003	NUM
inlawrev-3622	130	33	.	.	PUNCT
inlawrev-3622	131	1	39	39	NUM
inlawrev-3622	131	2	concerning	concern	VERB
inlawrev-3622	131	3	the	the	DET
inlawrev-3622	131	4	hoosier	hoosier	NOUN
inlawrev-3622	131	5	lottery	lottery	NOUN
inlawrev-3622	131	6	,	,	PUNCT
inlawrev-3622	131	7	the	the	DET
inlawrev-3622	131	8	general	general	ADJ
inlawrev-3622	131	9	assembly	assembly	NOUN
inlawrev-3622	131	10	eliminated	eliminate	VERB
inlawrev-3622	131	11	the	the	DET
inlawrev-3622	131	12	adjusted	adjust	VERB
inlawrev-3622	131	13	gross	gross	ADJ
inlawrev-3622	131	14	income	income	NOUN
inlawrev-3622	131	15	tax	tax	NOUN
inlawrev-3622	131	16	exemption	exemption	NOUN
inlawrev-3622	131	17	for	for	ADP
inlawrev-3622	131	18	winnings	winning	NOUN
inlawrev-3622	131	19	received	receive	VERB
inlawrev-3622	131	20	from	from	ADP
inlawrev-3622	131	21	a	a	DET
inlawrev-3622	131	22	single	single	ADJ
inlawrev-3622	131	23	ticket	ticket	NOUN
inlawrev-3622	131	24	that	that	PRON
inlawrev-3622	131	25	exceed	exceed	VERB
inlawrev-3622	131	26	$	$	SYM
inlawrev-3622	131	27	1200	1200	NUM
inlawrev-3622	131	28	as	as	ADP
inlawrev-3622	131	29	ofjuly	ofjuly	ADV
inlawrev-3622	131	30	1	1	NUM
inlawrev-3622	131	31	,	,	PUNCT
inlawrev-3622	131	32	2002	2002	NUM
inlawrev-3622	131	33	.	.	PUNCT
inlawrev-3622	132	1	40	40	NUM
inlawrev-3622	132	2	this	this	PRON
inlawrev-3622	132	3	means	mean	VERB
inlawrev-3622	132	4	that	that	SCONJ
inlawrev-3622	132	5	any	any	DET
inlawrev-3622	132	6	money	money	NOUN
inlawrev-3622	132	7	in	in	ADP
inlawrev-3622	132	8	excess	excess	NOUN
inlawrev-3622	132	9	of	of	ADP
inlawrev-3622	132	10	$	$	SYM
inlawrev-3622	132	11	1	1	NUM
inlawrev-3622	132	12	200	200	NUM
inlawrev-3622	132	13	is	be	AUX
inlawrev-3622	132	14	taxable	taxable	ADJ
inlawrev-3622	132	15	to	to	ADP
inlawrev-3622	132	16	the	the	DET
inlawrev-3622	132	17	taxpayer	taxpayer	NOUN
inlawrev-3622	132	18	lottery	lottery	NOUN
inlawrev-3622	132	19	winner	winner	NOUN
inlawrev-3622	132	20	.	.	PUNCT
inlawrev-3622	133	1	based	base	VERB
inlawrev-3622	133	2	on	on	ADP
inlawrev-3622	133	3	the	the	DET
inlawrev-3622	133	4	winnings	winning	NOUN
inlawrev-3622	133	5	of$	of$	SYM
inlawrev-3622	133	6	1	1	NUM
inlawrev-3622	133	7	200	200	NUM
inlawrev-3622	133	8	and	and	CCONJ
inlawrev-3622	133	9	higher	high	ADJ
inlawrev-3622	133	10	distributed	distribute	VERB
inlawrev-3622	133	11	from	from	ADP
inlawrev-3622	133	12	1999	1999	NUM
inlawrev-3622	133	13	to	to	ADP
inlawrev-3622	133	14	2001	2001	NUM
inlawrev-3622	133	15	,	,	PUNCT
inlawrev-3622	133	16	the	the	DET
inlawrev-3622	133	17	legislative	legislative	ADJ
inlawrev-3622	133	18	services	service	NOUN
inlawrev-3622	133	19	agency	agency	PROPN
inlawrev-3622	133	20	expects	expect	VERB
inlawrev-3622	133	21	that	that	SCONJ
inlawrev-3622	133	22	this	this	DET
inlawrev-3622	133	23	tax	tax	NOUN
inlawrev-3622	133	24	will	will	AUX
inlawrev-3622	133	25	generate	generate	VERB
inlawrev-3622	133	26	annual	annual	ADJ
inlawrev-3622	133	27	income	income	NOUN
inlawrev-3622	133	28	of	of	ADP
inlawrev-3622	133	29	approximately	approximately	ADV
inlawrev-3622	133	30	$	$	SYM
inlawrev-3622	133	31	3.9	3.9	NUM
inlawrev-3622	133	32	million	million	NUM
inlawrev-3622	133	33	starting	start	VERB
inlawrev-3622	133	34	in	in	ADP
inlawrev-3622	133	35	fiscal	fiscal	ADJ
inlawrev-3622	133	36	year	year	NOUN
inlawrev-3622	133	37	2003	2003	NUM
inlawrev-3622	133	38	.	.	PUNCT
inlawrev-3622	134	1	4i	4i	NOUN
inlawrev-3622	134	2	similarly	similarly	ADV
inlawrev-3622	134	3	,	,	PUNCT
inlawrev-3622	134	4	the	the	DET
inlawrev-3622	134	5	general	general	ADJ
inlawrev-3622	134	6	assembly	assembly	NOUN
inlawrev-3622	134	7	established	establish	VERB
inlawrev-3622	134	8	procedures	procedure	NOUN
inlawrev-3622	134	9	for	for	ADP
inlawrev-3622	134	10	withholding	withhold	VERB
inlawrev-3622	134	11	adjusted	adjust	VERB
inlawrev-3622	134	12	gross	gross	ADJ
inlawrev-3622	134	13	income	income	NOUN
inlawrev-3622	134	14	taxes	taxis	NOUN
inlawrev-3622	134	15	from	from	ADP
inlawrev-3622	134	16	both	both	DET
inlawrev-3622	134	17	riverboat	riverboat	NOUN
inlawrev-3622	134	18	gambling	gambling	NOUN
inlawrev-3622	134	19	winnings	winning	NOUN
inlawrev-3622	134	20	of	of	ADP
inlawrev-3622	134	21	(	(	PUNCT
inlawrev-3622	134	22	1	1	NUM
inlawrev-3622	134	23	)	)	PUNCT
inlawrev-3622	134	24	$	$	SYM
inlawrev-3622	134	25	1	1	NUM
inlawrev-3622	134	26	200	200	NUM
inlawrev-3622	134	27	or	or	CCONJ
inlawrev-3622	134	28	more	more	ADJ
inlawrev-3622	134	29	from	from	ADP
inlawrev-3622	134	30	slot	slot	NOUN
inlawrev-3622	134	31	machine	machine	NOUN
inlawrev-3622	134	32	play	play	NOUN
inlawrev-3622	134	33	;	;	PUNCT
inlawrev-3622	134	34	and	and	CCONJ
inlawrev-3622	134	35	(	(	PUNCT
inlawrev-3622	134	36	2	2	X
inlawrev-3622	134	37	)	)	PUNCT
inlawrev-3622	134	38	$	$	SYM
inlawrev-3622	134	39	1500	1500	NUM
inlawrev-3622	134	40	or	or	CCONJ
inlawrev-3622	134	41	more	more	ADJ
inlawrev-3622	134	42	from	from	ADP
inlawrev-3622	134	43	a	a	DET
inlawrev-3622	134	44	keno	keno	ADJ
inlawrev-3622	134	45	game	game	NOUN
inlawrev-3622	134	46	.	.	PUNCT
inlawrev-3622	135	1	42	42	NUM
inlawrev-3622	135	2	that	that	PRON
inlawrev-3622	135	3	is	be	AUX
inlawrev-3622	135	4	,	,	PUNCT
inlawrev-3622	135	5	riverboat	riverboat	NOUN
inlawrev-3622	135	6	casino	casino	NOUN
inlawrev-3622	135	7	owners	owner	NOUN
inlawrev-3622	135	8	are	be	AUX
inlawrev-3622	135	9	required	require	VERB
inlawrev-3622	135	10	to	to	PART
inlawrev-3622	135	11	withhold	withhold	VERB
inlawrev-3622	135	12	and	and	CCONJ
inlawrev-3622	135	13	remit	remit	VERB
inlawrev-3622	135	14	adjusted	adjust	VERB
inlawrev-3622	135	15	gross	gross	ADJ
inlawrev-3622	135	16	income	income	NOUN
inlawrev-3622	135	17	tax	tax	NOUN
inlawrev-3622	135	18	on	on	ADP
inlawrev-3622	135	19	such	such	ADJ
inlawrev-3622	135	20	winnings	winning	NOUN
inlawrev-3622	135	21	.	.	PUNCT
inlawrev-3622	136	1	the	the	DET
inlawrev-3622	136	2	general	general	ADJ
inlawrev-3622	136	3	assembly	assembly	NOUN
inlawrev-3622	136	4	also	also	ADV
inlawrev-3622	136	5	required	require	VERB
inlawrev-3622	136	6	payment	payment	NOUN
inlawrev-3622	136	7	of	of	ADP
inlawrev-3622	136	8	this	this	DET
inlawrev-3622	136	9	tax	tax	NOUN
inlawrev-3622	136	10	on	on	ADP
inlawrev-3622	136	11	the	the	DET
inlawrev-3622	136	12	next	next	ADJ
inlawrev-3622	136	13	business	business	NOUN
inlawrev-3622	136	14	day	day	NOUN
inlawrev-3622	136	15	following	follow	VERB
inlawrev-3622	136	16	the	the	DET
inlawrev-3622	136	17	win	win	NOUN
inlawrev-3622	136	18	.	.	PUNCT
inlawrev-3622	137	1	43	43	NUM
inlawrev-3622	137	2	this	this	DET
inlawrev-3622	137	3	tax	tax	NOUN
inlawrev-3622	137	4	is	be	AUX
inlawrev-3622	137	5	projected	project	VERB
inlawrev-3622	137	6	to	to	PART
inlawrev-3622	137	7	increase	increase	VERB
inlawrev-3622	137	8	indiana	indiana	PROPN
inlawrev-3622	137	9	revenue	revenue	NOUN
inlawrev-3622	137	10	by	by	ADP
inlawrev-3622	137	11	nearly	nearly	ADV
inlawrev-3622	137	12	$	$	SYM
inlawrev-3622	137	13	15	15	NUM
inlawrev-3622	137	14	million	million	NUM
inlawrev-3622	137	15	beginning	begin	VERB
inlawrev-3622	137	16	in	in	ADP
inlawrev-3622	137	17	fiscal	fiscal	ADJ
inlawrev-3622	137	18	year	year	NOUN
inlawrev-3622	137	19	2003	2003	NUM
inlawrev-3622	137	20	.	.	PUNCT
inlawrev-3622	138	1	44	44	NUM
inlawrev-3622	138	2	at	at	ADP
inlawrev-3622	138	3	the	the	DET
inlawrev-3622	138	4	same	same	ADJ
inlawrev-3622	138	5	time	time	NOUN
inlawrev-3622	138	6	that	that	PRON
inlawrev-3622	138	7	the	the	DET
inlawrev-3622	138	8	general	general	ADJ
inlawrev-3622	138	9	assembly	assembly	NOUN
inlawrev-3622	138	10	enacted	enact	VERB
inlawrev-3622	138	11	means	mean	VERB
inlawrev-3622	138	12	to	to	PART
inlawrev-3622	138	13	increase	increase	VERB
inlawrev-3622	138	14	revenue	revenue	NOUN
inlawrev-3622	138	15	,	,	PUNCT
inlawrev-3622	138	16	it	it	PRON
inlawrev-3622	138	17	also	also	ADV
inlawrev-3622	138	18	enhanced	enhance	VERB
inlawrev-3622	138	19	the	the	DET
inlawrev-3622	138	20	credits	credit	NOUN
inlawrev-3622	138	21	available	available	ADJ
inlawrev-3622	138	22	to	to	ADP
inlawrev-3622	138	23	taxpayers	taxpayer	NOUN
inlawrev-3622	138	24	.	.	PUNCT
inlawrev-3622	139	1	specifically	specifically	ADV
inlawrev-3622	139	2	,	,	PUNCT
inlawrev-3622	139	3	the	the	DET
inlawrev-3622	139	4	general	general	ADJ
inlawrev-3622	139	5	assembly	assembly	NOUN
inlawrev-3622	139	6	increased	increase	VERB
inlawrev-3622	139	7	the	the	DET
inlawrev-3622	139	8	renter	renter	NOUN
inlawrev-3622	139	9	's	's	PART
inlawrev-3622	139	10	deduction	deduction	NOUN
inlawrev-3622	139	11	from	from	ADP
inlawrev-3622	139	12	$	$	SYM
inlawrev-3622	139	13	2500	2500	NUM
inlawrev-3622	139	14	beginning	begin	VERB
inlawrev-3622	139	15	in	in	ADP
inlawrev-3622	139	16	tax	tax	NOUN
inlawrev-3622	139	17	year	year	NOUN
inlawrev-3622	139	18	2003	2003	NUM
inlawrev-3622	139	19	.	.	PUNCT
inlawrev-3622	140	1	45	45	NUM
inlawrev-3622	140	2	this	this	DET
inlawrev-3622	140	3	provision	provision	NOUN
inlawrev-3622	140	4	previously	previously	ADV
inlawrev-3622	140	5	allowed	allow	VERB
inlawrev-3622	140	6	a	a	DET
inlawrev-3622	140	7	taxpayer	taxpayer	NOUN
inlawrev-3622	140	8	to	to	PART
inlawrev-3622	140	9	deduct	deduct	VERB
inlawrev-3622	140	10	an	an	DET
inlawrev-3622	140	11	amount	amount	NOUN
inlawrev-3622	140	12	equal	equal	ADJ
inlawrev-3622	140	13	to	to	ADP
inlawrev-3622	140	14	the	the	DET
inlawrev-3622	140	15	total	total	ADJ
inlawrev-3622	140	16	rent	rent	NOUN
inlawrev-3622	140	17	paid	pay	VERB
inlawrev-3622	140	18	during	during	ADP
inlawrev-3622	140	19	a	a	DET
inlawrev-3622	140	20	tax	tax	NOUN
inlawrev-3622	140	21	year	year	NOUN
inlawrev-3622	140	22	up	up	ADP
inlawrev-3622	140	23	to	to	PART
inlawrev-3622	140	24	$	$	SYM
inlawrev-3622	140	25	2000	2000	NUM
inlawrev-3622	140	26	so	so	ADV
inlawrev-3622	140	27	long	long	ADV
inlawrev-3622	140	28	as	as	SCONJ
inlawrev-3622	140	29	such	such	ADJ
inlawrev-3622	140	30	rent	rent	NOUN
inlawrev-3622	140	31	deduction	deduction	NOUN
inlawrev-3622	140	32	was	be	AUX
inlawrev-3622	140	33	made	make	VERB
inlawrev-3622	140	34	ofthe	ofthe	NOUN
inlawrev-3622	140	35	taxpayer	taxpayer	NOUN
inlawrev-3622	140	36	's	's	PART
inlawrev-3622	140	37	principal	principal	ADJ
inlawrev-3622	140	38	place	place	NOUN
inlawrev-3622	140	39	ofresidence	ofresidence	PROPN
inlawrev-3622	140	40	.	.	PUNCT
inlawrev-3622	141	1	such	such	ADJ
inlawrev-3622	141	2	increase	increase	NOUN
inlawrev-3622	141	3	probably	probably	ADV
inlawrev-3622	141	4	will	will	AUX
inlawrev-3622	141	5	result	result	VERB
inlawrev-3622	141	6	in	in	ADP
inlawrev-3622	141	7	a	a	DET
inlawrev-3622	141	8	loss	loss	NOUN
inlawrev-3622	141	9	ofrevenue	ofrevenue	NOUN
inlawrev-3622	141	10	totaling	total	VERB
inlawrev-3622	141	11	$	$	SYM
inlawrev-3622	141	12	10.9	10.9	NUM
inlawrev-3622	141	13	million	million	NUM
inlawrev-3622	141	14	in	in	ADP
inlawrev-3622	141	15	fiscal	fiscal	ADJ
inlawrev-3622	141	16	year	year	NOUN
inlawrev-3622	141	17	2004	2004	NUM
inlawrev-3622	141	18	and	and	CCONJ
inlawrev-3622	141	19	$	$	SYM
inlawrev-3622	141	20	11.1	11.1	NUM
inlawrev-3622	141	21	million	million	NUM
inlawrev-3622	141	22	in	in	ADP
inlawrev-3622	141	23	fiscal	fiscal	ADJ
inlawrev-3622	141	24	year	year	NOUN
inlawrev-3622	141	25	2005	2005	NUM
inlawrev-3622	141	26	per	per	ADP
inlawrev-3622	141	27	the	the	DET
inlawrev-3622	141	28	legislative	legislative	ADJ
inlawrev-3622	141	29	services	service	NOUN
inlawrev-3622	141	30	agency	agency	NOUN
inlawrev-3622	141	31	.	.	PUNCT
inlawrev-3622	142	1	46	46	NUM
inlawrev-3622	142	2	next	next	ADV
inlawrev-3622	142	3	,	,	PUNCT
inlawrev-3622	142	4	it	it	PRON
inlawrev-3622	142	5	extended	extend	VERB
inlawrev-3622	142	6	the	the	DET
inlawrev-3622	142	7	research	research	NOUN
inlawrev-3622	142	8	expense	expense	NOUN
inlawrev-3622	142	9	credit	credit	NOUN
inlawrev-3622	142	10	through	through	ADP
inlawrev-3622	142	11	2004	2004	NUM
inlawrev-3622	142	12	.	.	PUNCT
inlawrev-3622	143	1	47	47	NUM
inlawrev-3622	143	2	in	in	ADP
inlawrev-3622	143	3	allowing	allow	VERB
inlawrev-3622	143	4	for	for	ADP
inlawrev-3622	143	5	this	this	DET
inlawrev-3622	143	6	extension	extension	NOUN
inlawrev-3622	143	7	,	,	PUNCT
inlawrev-3622	143	8	it	it	PRON
inlawrev-3622	143	9	eliminated	eliminate	VERB
inlawrev-3622	143	10	the	the	DET
inlawrev-3622	143	11	apportionment	apportionment	ADJ
inlawrev-3622	143	12	formula	formula	NOUN
inlawrev-3622	143	13	previously	previously	ADV
inlawrev-3622	143	14	set	set	VERB
inlawrev-3622	143	15	forth	forth	ADP
inlawrev-3622	143	16	in	in	ADP
inlawrev-3622	143	17	the	the	DET
inlawrev-3622	143	18	37	37	NUM
inlawrev-3622	143	19	.	.	PUNCT
inlawrev-3622	144	1	see	see	VERB
inlawrev-3622	144	2	ind	ind	PROPN
inlawrev-3622	144	3	.	.	PUNCT
inlawrev-3622	145	1	code	code	PROPN
inlawrev-3622	145	2	§	§	PROPN
inlawrev-3622	145	3	6	6	NUM
inlawrev-3622	145	4	-	-	SYM
inlawrev-3622	145	5	2.3	2.3	NUM
inlawrev-3622	145	6	-	-	PUNCT
inlawrev-3622	145	7	2	2	NUM
inlawrev-3622	145	8	-	-	SYM
inlawrev-3622	145	9	1	1	NUM
inlawrev-3622	145	10	(	(	PUNCT
inlawrev-3622	145	11	2003	2003	NUM
inlawrev-3622	145	12	)	)	PUNCT
inlawrev-3622	145	13	.	.	PUNCT
inlawrev-3622	146	1	38	38	NUM
inlawrev-3622	146	2	.	.	PUNCT
inlawrev-3622	147	1	i	i	PRON
inlawrev-3622	147	2	d.	d.	PROPN
inlawrev-3622	147	3	§	§	PROPN
inlawrev-3622	147	4	6	6	NUM
inlawrev-3622	147	5	-	-	SYM
inlawrev-3622	147	6	2.3	2.3	NUM
inlawrev-3622	147	7	-	-	PUNCT
inlawrev-3622	147	8	2	2	NUM
inlawrev-3622	147	9	-	-	SYM
inlawrev-3622	147	10	2	2	NUM
inlawrev-3622	147	11	.	.	NOUN
inlawrev-3622	147	12	39	39	NUM
inlawrev-3622	147	13	.	.	PUNCT
inlawrev-3622	148	1	see	see	VERB
inlawrev-3622	148	2	fiscal	fiscal	ADJ
inlawrev-3622	148	3	impact	impact	NOUN
inlawrev-3622	148	4	statement	statement	NOUN
inlawrev-3622	148	5	,	,	PUNCT
inlawrev-3622	148	6	supra	supra	PROPN
inlawrev-3622	148	7	note	note	PROPN
inlawrev-3622	148	8	6	6	NUM
inlawrev-3622	148	9	,	,	PUNCT
inlawrev-3622	148	10	at	at	ADP
inlawrev-3622	148	11	9	9	NUM
inlawrev-3622	148	12	.	.	NUM
inlawrev-3622	148	13	40	40	NUM
inlawrev-3622	148	14	.	.	PUNCT
inlawrev-3622	149	1	see	see	VERB
inlawrev-3622	149	2	ind	ind	PROPN
inlawrev-3622	149	3	.	.	PUNCT
inlawrev-3622	150	1	code	code	PROPN
inlawrev-3622	150	2	§	§	PROPN
inlawrev-3622	150	3	6	6	NUM
inlawrev-3622	150	4	-	-	SYM
inlawrev-3622	150	5	3	3	NUM
inlawrev-3622	150	6	-	-	PUNCT
inlawrev-3622	150	7	2	2	NUM
inlawrev-3622	150	8	-	-	SYM
inlawrev-3622	150	9	14.5	14.5	NUM
inlawrev-3622	150	10	(	(	PUNCT
inlawrev-3622	150	11	2003	2003	NUM
inlawrev-3622	150	12	)	)	PUNCT
inlawrev-3622	150	13	.	.	PUNCT
inlawrev-3622	151	1	41	41	NUM
inlawrev-3622	151	2	.	.	PUNCT
inlawrev-3622	152	1	see	see	VERB
inlawrev-3622	152	2	fiscal	fiscal	ADJ
inlawrev-3622	152	3	impact	impact	NOUN
inlawrev-3622	152	4	statement	statement	NOUN
inlawrev-3622	152	5	,	,	PUNCT
inlawrev-3622	152	6	supra	supra	PROPN
inlawrev-3622	152	7	note	note	PROPN
inlawrev-3622	152	8	6	6	NUM
inlawrev-3622	152	9	,	,	PUNCT
inlawrev-3622	152	10	at	at	ADP
inlawrev-3622	152	11	9	9	NUM
inlawrev-3622	152	12	.	.	X
inlawrev-3622	152	13	42	42	NUM
inlawrev-3622	152	14	.	.	PUNCT
inlawrev-3622	153	1	see	see	VERB
inlawrev-3622	153	2	ind	ind	PROPN
inlawrev-3622	153	3	.	.	PUNCT
inlawrev-3622	154	1	code	code	PROPN
inlawrev-3622	154	2	§	§	PROPN
inlawrev-3622	154	3	6	6	NUM
inlawrev-3622	154	4	-	-	SYM
inlawrev-3622	154	5	3	3	NUM
inlawrev-3622	154	6	-	-	PUNCT
inlawrev-3622	154	7	4	4	NUM
inlawrev-3622	154	8	-	-	SYM
inlawrev-3622	154	9	8.2	8.2	NUM
inlawrev-3622	154	10	(	(	PUNCT
inlawrev-3622	154	11	2003	2003	NUM
inlawrev-3622	154	12	)	)	PUNCT
inlawrev-3622	154	13	(	(	PUNCT
inlawrev-3622	154	14	keno	keno	NOUN
inlawrev-3622	154	15	winnings	winning	NOUN
inlawrev-3622	154	16	are	be	AUX
inlawrev-3622	154	17	calculated	calculate	VERB
inlawrev-3622	154	18	by	by	ADP
inlawrev-3622	154	19	reducing	reduce	VERB
inlawrev-3622	154	20	net	net	ADJ
inlawrev-3622	154	21	winnings	winning	NOUN
inlawrev-3622	154	22	by	by	ADP
inlawrev-3622	154	23	the	the	DET
inlawrev-3622	154	24	amount	amount	NOUN
inlawrev-3622	154	25	wagered	wager	VERB
inlawrev-3622	154	26	)	)	PUNCT
inlawrev-3622	154	27	.	.	PUNCT
inlawrev-3622	155	1	43	43	NUM
inlawrev-3622	155	2	.	.	PUNCT
inlawrev-3622	156	1	i	i	PRON
inlawrev-3622	156	2	d.	d.	PROPN
inlawrev-3622	156	3	44	44	NUM
inlawrev-3622	156	4	.	.	PUNCT
inlawrev-3622	156	5	see	see	VERB
inlawrev-3622	156	6	fiscal	fiscal	ADJ
inlawrev-3622	156	7	impact	impact	NOUN
inlawrev-3622	156	8	statement	statement	NOUN
inlawrev-3622	156	9	,	,	PUNCT
inlawrev-3622	156	10	supra	supra	PROPN
inlawrev-3622	156	11	note	note	PROPN
inlawrev-3622	156	12	6	6	NUM
inlawrev-3622	156	13	,	,	PUNCT
inlawrev-3622	156	14	at	at	ADP
inlawrev-3622	156	15	11	11	NUM
inlawrev-3622	156	16	.	.	PUNCT
inlawrev-3622	156	17	45	45	NUM
inlawrev-3622	156	18	.	.	PUNCT
inlawrev-3622	157	1	see	see	VERB
inlawrev-3622	157	2	ind	ind	PROPN
inlawrev-3622	157	3	.	.	PUNCT
inlawrev-3622	158	1	code	code	PROPN
inlawrev-3622	158	2	§	§	PROPN
inlawrev-3622	158	3	6	6	NUM
inlawrev-3622	158	4	-	-	SYM
inlawrev-3622	158	5	3	3	NUM
inlawrev-3622	158	6	-	-	PUNCT
inlawrev-3622	158	7	2	2	NUM
inlawrev-3622	158	8	-	-	SYM
inlawrev-3622	158	9	6	6	NUM
inlawrev-3622	158	10	(	(	PUNCT
inlawrev-3622	158	11	2003	2003	NUM
inlawrev-3622	158	12	)	)	PUNCT
inlawrev-3622	158	13	.	.	PUNCT
inlawrev-3622	159	1	46	46	NUM
inlawrev-3622	159	2	.	.	PUNCT
inlawrev-3622	160	1	see	see	VERB
inlawrev-3622	160	2	fiscal	fiscal	ADJ
inlawrev-3622	160	3	impact	impact	NOUN
inlawrev-3622	160	4	statement	statement	NOUN
inlawrev-3622	160	5	,	,	PUNCT
inlawrev-3622	160	6	supra	supra	PROPN
inlawrev-3622	160	7	note	note	PROPN
inlawrev-3622	160	8	6	6	NUM
inlawrev-3622	160	9	,	,	PUNCT
inlawrev-3622	160	10	at	at	ADP
inlawrev-3622	160	11	10	10	NUM
inlawrev-3622	160	12	.	.	PUNCT
inlawrev-3622	161	1	47	47	NUM
inlawrev-3622	161	2	.	.	PUNCT
inlawrev-3622	162	1	see	see	VERB
inlawrev-3622	162	2	ind	ind	PROPN
inlawrev-3622	162	3	.	.	PUNCT
inlawrev-3622	163	1	code	code	PROPN
inlawrev-3622	163	2	§	§	PROPN
inlawrev-3622	163	3	6	6	NUM
inlawrev-3622	163	4	-	-	SYM
inlawrev-3622	163	5	3.1	3.1	NUM
inlawrev-3622	163	6	-	-	SYM
inlawrev-3622	163	7	4	4	NUM
inlawrev-3622	163	8	(	(	PUNCT
inlawrev-3622	163	9	2003	2003	NUM
inlawrev-3622	163	10	)	)	PUNCT
inlawrev-3622	163	11	.	.	PUNCT
inlawrev-3622	164	1	1256	1256	NUM
inlawrev-3622	164	2	indiana	indiana	PROPN
inlawrev-3622	164	3	law	law	PROPN
inlawrev-3622	164	4	review	review	NOUN
inlawrev-3622	164	5	[	[	X
inlawrev-3622	164	6	vol	vol	NOUN
inlawrev-3622	164	7	.	.	PUNCT
inlawrev-3622	165	1	36:1251	36:1251	NUM
inlawrev-3622	165	2	indiana	indiana	PROPN
inlawrev-3622	165	3	code	code	PROPN
inlawrev-3622	165	4	.	.	PUNCT
inlawrev-3622	166	1	48	48	NUM
inlawrev-3622	166	2	under	under	ADP
inlawrev-3622	166	3	this	this	DET
inlawrev-3622	166	4	formula	formula	NOUN
inlawrev-3622	166	5	,	,	PUNCT
inlawrev-3622	166	6	a	a	DET
inlawrev-3622	166	7	taxpayer	taxpayer	NOUN
inlawrev-3622	166	8	's	's	PART
inlawrev-3622	166	9	credit	credit	NOUN
inlawrev-3622	166	10	was	be	AUX
inlawrev-3622	166	11	based	base	VERB
inlawrev-3622	166	12	on	on	ADP
inlawrev-3622	166	13	the	the	DET
inlawrev-3622	166	14	lesser	less	ADJ
inlawrev-3622	166	15	of	of	ADP
inlawrev-3622	166	16	its	its	PRON
inlawrev-3622	166	17	indiana	indiana	PROPN
inlawrev-3622	166	18	qualified	qualified	ADJ
inlawrev-3622	166	19	research	research	NOUN
inlawrev-3622	166	20	expenses	expense	NOUN
inlawrev-3622	166	21	and	and	CCONJ
inlawrev-3622	166	22	its	its	PRON
inlawrev-3622	166	23	apportioned	apportioned	ADJ
inlawrev-3622	166	24	research	research	NOUN
inlawrev-3622	166	25	expenses	expense	NOUN
inlawrev-3622	166	26	.	.	PUNCT
inlawrev-3622	167	1	the	the	DET
inlawrev-3622	167	2	general	general	ADJ
inlawrev-3622	167	3	assembly	assembly	NOUN
inlawrev-3622	167	4	's	's	PART
inlawrev-3622	167	5	instead	instead	ADV
inlawrev-3622	167	6	modified	modify	VERB
inlawrev-3622	167	7	the	the	DET
inlawrev-3622	167	8	apportionment	apportionment	ADJ
inlawrev-3622	167	9	provision	provision	NOUN
inlawrev-3622	167	10	to	to	PART
inlawrev-3622	167	11	base	base	VERB
inlawrev-3622	167	12	the	the	DET
inlawrev-3622	167	13	credit	credit	NOUN
inlawrev-3622	167	14	solely	solely	ADV
inlawrev-3622	167	15	on	on	ADP
inlawrev-3622	167	16	the	the	DET
inlawrev-3622	167	17	taxpayer	taxpayer	NOUN
inlawrev-3622	167	18	's	's	PART
inlawrev-3622	167	19	indiana	indiana	PROPN
inlawrev-3622	167	20	qualified	qualified	ADJ
inlawrev-3622	167	21	research	research	NOUN
inlawrev-3622	167	22	expenses	expense	NOUN
inlawrev-3622	167	23	.	.	PUNCT
inlawrev-3622	168	1	49	49	NUM
inlawrev-3622	168	2	as	as	ADV
inlawrev-3622	168	3	well	well	ADV
inlawrev-3622	168	4	,	,	PUNCT
inlawrev-3622	168	5	the	the	DET
inlawrev-3622	168	6	general	general	ADJ
inlawrev-3622	168	7	assembly	assembly	NOUN
inlawrev-3622	168	8	increased	increase	VERB
inlawrev-3622	168	9	the	the	DET
inlawrev-3622	168	10	credit	credit	NOUN
inlawrev-3622	168	11	from	from	ADP
inlawrev-3622	168	12	5	5	NUM
inlawrev-3622	168	13	%	%	NOUN
inlawrev-3622	168	14	to	to	ADP
inlawrev-3622	168	15	10%.50	10%.50	NUM
inlawrev-3622	168	16	this	this	DET
inlawrev-3622	168	17	change	change	NOUN
inlawrev-3622	168	18	would	would	AUX
inlawrev-3622	168	19	thus	thus	ADV
inlawrev-3622	168	20	lower	lower	VERB
inlawrev-3622	168	21	the	the	DET
inlawrev-3622	168	22	tax	tax	NOUN
inlawrev-3622	168	23	liability	liability	NOUN
inlawrev-3622	168	24	for	for	ADP
inlawrev-3622	168	25	multi	multi	ADJ
inlawrev-3622	168	26	-	-	ADJ
inlawrev-3622	168	27	state	state	ADJ
inlawrev-3622	168	28	,	,	PUNCT
inlawrev-3622	168	29	indiana	indiana	PROPN
inlawrev-3622	168	30	-	-	PUNCT
inlawrev-3622	168	31	domiciled	domicile	VERB
inlawrev-3622	168	32	companies	company	NOUN
inlawrev-3622	168	33	that	that	PRON
inlawrev-3622	168	34	perform	perform	VERB
inlawrev-3622	168	35	significant	significant	ADJ
inlawrev-3622	168	36	research	research	NOUN
inlawrev-3622	168	37	within	within	ADP
inlawrev-3622	168	38	indiana	indiana	PROPN
inlawrev-3622	168	39	.	.	PUNCT
inlawrev-3622	169	1	indiana	indiana	PROPN
inlawrev-3622	169	2	revenue	revenue	PROPN
inlawrev-3622	169	3	through	through	ADP
inlawrev-3622	169	4	2004	2004	NUM
inlawrev-3622	169	5	is	be	AUX
inlawrev-3622	169	6	likely	likely	ADJ
inlawrev-3622	169	7	to	to	PART
inlawrev-3622	169	8	drop	drop	VERB
inlawrev-3622	169	9	as	as	ADP
inlawrev-3622	169	10	result	result	NOUN
inlawrev-3622	169	11	.	.	PUNCT
inlawrev-3622	170	1	nevertheless	nevertheless	ADV
inlawrev-3622	170	2	,	,	PUNCT
inlawrev-3622	170	3	as	as	ADP
inlawrev-3622	170	4	a	a	DET
inlawrev-3622	170	5	counterpoint	counterpoint	NOUN
inlawrev-3622	170	6	,	,	PUNCT
inlawrev-3622	170	7	the	the	DET
inlawrev-3622	170	8	research	research	NOUN
inlawrev-3622	170	9	that	that	PRON
inlawrev-3622	170	10	is	be	AUX
inlawrev-3622	170	11	promoted	promote	VERB
inlawrev-3622	170	12	by	by	ADP
inlawrev-3622	170	13	this	this	DET
inlawrev-3622	170	14	credit	credit	NOUN
inlawrev-3622	170	15	will	will	AUX
inlawrev-3622	170	16	likely	likely	ADV
inlawrev-3622	170	17	generate	generate	VERB
inlawrev-3622	170	18	gross	gross	ADJ
inlawrev-3622	170	19	income	income	NOUN
inlawrev-3622	170	20	via	via	ADP
inlawrev-3622	170	21	hiring	hire	VERB
inlawrev-3622	170	22	additional	additional	ADJ
inlawrev-3622	170	23	employees	employee	NOUN
inlawrev-3622	170	24	and	and	CCONJ
inlawrev-3622	170	25	sales	sale	NOUN
inlawrev-3622	170	26	tax	tax	NOUN
inlawrev-3622	170	27	via	via	ADP
inlawrev-3622	170	28	purchasing	purchase	VERB
inlawrev-3622	170	29	research	research	NOUN
inlawrev-3622	170	30	equipment	equipment	NOUN
inlawrev-3622	170	31	.	.	PUNCT
inlawrev-3622	171	1	51	51	NUM
inlawrev-3622	172	1	the	the	DET
inlawrev-3622	172	2	general	general	ADJ
inlawrev-3622	172	3	assembly	assembly	NOUN
inlawrev-3622	172	4	extended	extend	VERB
inlawrev-3622	172	5	the	the	DET
inlawrev-3622	172	6	earned	earn	VERB
inlawrev-3622	172	7	income	income	NOUN
inlawrev-3622	172	8	tax	tax	NOUN
inlawrev-3622	172	9	credit	credit	NOUN
inlawrev-3622	172	10	through	through	ADP
inlawrev-3622	172	11	tax	tax	NOUN
inlawrev-3622	172	12	years	year	NOUN
inlawrev-3622	172	13	2005	2005	NUM
inlawrev-3622	172	14	and	and	CCONJ
inlawrev-3622	172	15	set	set	VERB
inlawrev-3622	172	16	the	the	DET
inlawrev-3622	172	17	credit	credit	NOUN
inlawrev-3622	172	18	rate	rate	NOUN
inlawrev-3622	172	19	at	at	ADP
inlawrev-3622	172	20	6	6	NUM
inlawrev-3622	172	21	%	%	NOUN
inlawrev-3622	172	22	ofthe	ofthe	NOUN
inlawrev-3622	172	23	federal	federal	ADJ
inlawrev-3622	172	24	earned	earn	VERB
inlawrev-3622	172	25	income	income	NOUN
inlawrev-3622	172	26	tax	tax	NOUN
inlawrev-3622	172	27	credit.52	credit.52	NOUN
inlawrev-3622	172	28	the	the	DET
inlawrev-3622	172	29	legislative	legislative	ADJ
inlawrev-3622	172	30	services	service	NOUN
inlawrev-3622	172	31	agency	agency	NOUN
inlawrev-3622	172	32	estimated	estimate	VERB
inlawrev-3622	172	33	that	that	SCONJ
inlawrev-3622	172	34	105,000	105,000	NUM
inlawrev-3622	172	35	taxpayers	taxpayer	NOUN
inlawrev-3622	172	36	were	be	AUX
inlawrev-3622	172	37	entitled	entitle	VERB
inlawrev-3622	172	38	to	to	PART
inlawrev-3622	172	39	claim	claim	VERB
inlawrev-3622	172	40	the	the	DET
inlawrev-3622	172	41	credit	credit	NOUN
inlawrev-3622	172	42	as	as	ADP
inlawrev-3622	172	43	of	of	ADP
inlawrev-3622	172	44	1999	1999	NUM
inlawrev-3622	172	45	and	and	CCONJ
inlawrev-3622	172	46	that	that	SCONJ
inlawrev-3622	172	47	the	the	DET
inlawrev-3622	172	48	base	base	NOUN
inlawrev-3622	172	49	cost	cost	NOUN
inlawrev-3622	172	50	for	for	ADP
inlawrev-3622	172	51	this	this	DET
inlawrev-3622	172	52	number	number	NOUN
inlawrev-3622	172	53	was	be	AUX
inlawrev-3622	172	54	$	$	SYM
inlawrev-3622	172	55	17.5	17.5	NUM
inlawrev-3622	172	56	million	million	NUM
inlawrev-3622	172	57	.	.	PUNCT
inlawrev-3622	173	1	using	use	VERB
inlawrev-3622	173	2	these	these	DET
inlawrev-3622	173	3	figures	figure	NOUN
inlawrev-3622	173	4	,	,	PUNCT
inlawrev-3622	173	5	the	the	DET
inlawrev-3622	173	6	legislative	legislative	ADJ
inlawrev-3622	173	7	services	service	NOUN
inlawrev-3622	173	8	agency	agency	PROPN
inlawrev-3622	173	9	predicts	predict	VERB
inlawrev-3622	173	10	the	the	DET
inlawrev-3622	173	11	new	new	ADJ
inlawrev-3622	173	12	rate	rate	NOUN
inlawrev-3622	173	13	will	will	AUX
inlawrev-3622	173	14	increase	increase	VERB
inlawrev-3622	173	15	the	the	DET
inlawrev-3622	173	16	base	base	NOUN
inlawrev-3622	173	17	cost	cost	NOUN
inlawrev-3622	173	18	of	of	ADP
inlawrev-3622	173	19	the	the	DET
inlawrev-3622	173	20	credit	credit	NOUN
inlawrev-3622	173	21	by	by	ADP
inlawrev-3622	173	22	$	$	SYM
inlawrev-3622	173	23	8.7	8.7	NUM
inlawrev-3622	173	24	million	million	NUM
inlawrev-3622	173	25	in	in	ADP
inlawrev-3622	173	26	fiscal	fiscal	ADJ
inlawrev-3622	173	27	year	year	NOUN
inlawrev-3622	173	28	2003	2003	NUM
inlawrev-3622	173	29	,	,	PUNCT
inlawrev-3622	173	30	$	$	SYM
inlawrev-3622	173	31	21	21	NUM
inlawrev-3622	173	32	.4	.4	NUM
inlawrev-3622	173	33	million	million	NUM
inlawrev-3622	173	34	in	in	ADP
inlawrev-3622	173	35	fiscal	fiscal	ADJ
inlawrev-3622	173	36	year	year	NOUN
inlawrev-3622	173	37	2004	2004	NUM
inlawrev-3622	173	38	,	,	PUNCT
inlawrev-3622	173	39	and	and	CCONJ
inlawrev-3622	173	40	$	$	SYM
inlawrev-3622	173	41	22.7	22.7	NUM
inlawrev-3622	173	42	million	million	NUM
inlawrev-3622	173	43	in	in	ADP
inlawrev-3622	173	44	fiscal	fiscal	ADJ
inlawrev-3622	173	45	year	year	NOUN
inlawrev-3622	173	46	2005	2005	NUM
inlawrev-3622	173	47	.	.	PUNCT
inlawrev-3622	174	1	53	53	NUM
inlawrev-3622	174	2	lastly	lastly	ADV
inlawrev-3622	174	3	,	,	PUNCT
inlawrev-3622	174	4	the	the	DET
inlawrev-3622	174	5	general	general	ADJ
inlawrev-3622	174	6	assembly	assembly	NOUN
inlawrev-3622	174	7	established	establish	VERB
inlawrev-3622	174	8	a	a	DET
inlawrev-3622	174	9	venture	venture	NOUN
inlawrev-3622	174	10	capital	capital	NOUN
inlawrev-3622	174	11	investment	investment	NOUN
inlawrev-3622	174	12	tax	tax	NOUN
inlawrev-3622	174	13	credit	credit	NOUN
inlawrev-3622	174	14	for	for	ADP
inlawrev-3622	174	15	qualified	qualified	ADJ
inlawrev-3622	174	16	venture	venture	NOUN
inlawrev-3622	174	17	capital	capital	NOUN
inlawrev-3622	174	18	investment	investment	NOUN
inlawrev-3622	174	19	beginning	begin	VERB
inlawrev-3622	174	20	in	in	ADP
inlawrev-3622	174	21	tax	tax	NOUN
inlawrev-3622	174	22	year	year	NOUN
inlawrev-3622	174	23	2004	2004	NUM
inlawrev-3622	174	24	and	and	CCONJ
inlawrev-3622	174	25	ending	end	VERB
inlawrev-3622	174	26	in	in	ADP
inlawrev-3622	174	27	tax	tax	NOUN
inlawrev-3622	174	28	year	year	NOUN
inlawrev-3622	174	29	december	december	PROPN
inlawrev-3622	174	30	31	31	NUM
inlawrev-3622	174	31	,	,	PUNCT
inlawrev-3622	174	32	2008	2008	NUM
inlawrev-3622	174	33	.	.	PUNCT
inlawrev-3622	175	1	54	54	NUM
inlawrev-3622	175	2	a	a	DET
inlawrev-3622	175	3	taxpayer	taxpayer	NOUN
inlawrev-3622	175	4	is	be	AUX
inlawrev-3622	175	5	entitled	entitle	VERB
inlawrev-3622	175	6	to	to	ADP
inlawrev-3622	175	7	a	a	DET
inlawrev-3622	175	8	nonrefundable	nonrefundable	ADJ
inlawrev-3622	175	9	tax	tax	NOUN
inlawrev-3622	175	10	credit	credit	NOUN
inlawrev-3622	175	11	equal	equal	ADJ
inlawrev-3622	175	12	to	to	ADP
inlawrev-3622	175	13	the	the	DET
inlawrev-3622	175	14	lesser	less	ADJ
inlawrev-3622	175	15	of	of	ADP
inlawrev-3622	175	16	:	:	PUNCT
inlawrev-3622	175	17	(	(	PUNCT
inlawrev-3622	175	18	1	1	X
inlawrev-3622	175	19	)	)	PUNCT
inlawrev-3622	175	20	20	20	NUM
inlawrev-3622	175	21	%	%	NOUN
inlawrev-3622	175	22	of	of	ADP
inlawrev-3622	175	23	qualified	qualified	ADJ
inlawrev-3622	175	24	investment	investment	NOUN
inlawrev-3622	175	25	capital	capital	NOUN
inlawrev-3622	175	26	provided	provide	VERB
inlawrev-3622	175	27	to	to	ADP
inlawrev-3622	175	28	a	a	DET
inlawrev-3622	175	29	qualified	qualified	ADJ
inlawrev-3622	175	30	indiana	indiana	PROPN
inlawrev-3622	175	31	business	business	PROPN
inlawrev-3622	175	32	55	55	NUM
inlawrev-3622	175	33	during	during	ADP
inlawrev-3622	175	34	a	a	DET
inlawrev-3622	175	35	calendar	calendar	NOUN
inlawrev-3622	175	36	year	year	NOUN
inlawrev-3622	175	37	or	or	CCONJ
inlawrev-3622	175	38	(	(	PUNCT
inlawrev-3622	175	39	2	2	NUM
inlawrev-3622	175	40	)	)	PUNCT
inlawrev-3622	175	41	$	$	SYM
inlawrev-3622	175	42	500,000	500,000	NUM
inlawrev-3622	175	43	.	.	PUNCT
inlawrev-3622	176	1	the	the	DET
inlawrev-3622	176	2	general	general	PROPN
inlawrev-3622	176	3	assembly	assembly	NOUN
inlawrev-3622	176	4	limited	limit	VERB
inlawrev-3622	176	5	the	the	DET
inlawrev-3622	176	6	total	total	ADJ
inlawrev-3622	176	7	tax	tax	NOUN
inlawrev-3622	176	8	credits	credit	NOUN
inlawrev-3622	176	9	claimed	claim	VERB
inlawrev-3622	176	10	collectively	collectively	ADV
inlawrev-3622	176	11	by	by	ADP
inlawrev-3622	176	12	all	all	DET
inlawrev-3622	176	13	indiana	indiana	PROPN
inlawrev-3622	176	14	taxpayers	taxpayer	NOUN
inlawrev-3622	176	15	to	to	ADP
inlawrev-3622	176	16	$	$	SYM
inlawrev-3622	176	17	10	10	NUM
inlawrev-3622	176	18	million	million	NUM
inlawrev-3622	176	19	per	per	ADP
inlawrev-3622	176	20	year	year	NOUN
inlawrev-3622	176	21	.	.	PUNCT
inlawrev-3622	177	1	56	56	NUM
inlawrev-3622	177	2	therefore	therefore	ADV
inlawrev-3622	177	3	,	,	PUNCT
inlawrev-3622	177	4	claims	claim	NOUN
inlawrev-3622	177	5	for	for	ADP
inlawrev-3622	177	6	the	the	DET
inlawrev-3622	177	7	credit	credit	NOUN
inlawrev-3622	177	8	may	may	AUX
inlawrev-3622	177	9	not	not	PART
inlawrev-3622	177	10	be	be	AUX
inlawrev-3622	177	11	approved	approve	VERB
inlawrev-3622	177	12	once	once	ADV
inlawrev-3622	177	13	the	the	DET
inlawrev-3622	177	14	annual	annual	ADJ
inlawrev-3622	177	15	maximum	maximum	NOUN
inlawrev-3622	177	16	of	of	ADP
inlawrev-3622	177	17	$	$	SYM
inlawrev-3622	177	18	1	1	NUM
inlawrev-3622	177	19	million	million	NUM
inlawrev-3622	177	20	is	be	AUX
inlawrev-3622	177	21	reached	reach	VERB
inlawrev-3622	177	22	.	.	PUNCT
inlawrev-3622	178	1	the	the	DET
inlawrev-3622	178	2	general	general	ADJ
inlawrev-3622	178	3	assembly	assembly	NOUN
inlawrev-3622	178	4	also	also	ADV
inlawrev-3622	178	5	permitted	permit	VERB
inlawrev-3622	178	6	the	the	DET
inlawrev-3622	178	7	credit	credit	NOUN
inlawrev-3622	178	8	to	to	PART
inlawrev-3622	178	9	be	be	AUX
inlawrev-3622	178	10	applied	apply	VERB
inlawrev-3622	178	11	against	against	ADP
inlawrev-3622	178	12	any	any	DET
inlawrev-3622	178	13	individual	individual	ADJ
inlawrev-3622	178	14	taxpayer	taxpayer	NOUN
inlawrev-3622	178	15	's	's	PART
inlawrev-3622	178	16	state	state	NOUN
inlawrev-3622	178	17	gross	gross	ADJ
inlawrev-3622	178	18	retail	retail	NOUN
inlawrev-3622	178	19	and	and	CCONJ
inlawrev-3622	178	20	use	use	VERB
inlawrev-3622	178	21	tax	tax	NOUN
inlawrev-3622	178	22	,	,	PUNCT
inlawrev-3622	178	23	adjusted	adjust	VERB
inlawrev-3622	178	24	gross	gross	ADJ
inlawrev-3622	178	25	income	income	NOUN
inlawrev-3622	178	26	tax	tax	NOUN
inlawrev-3622	178	27	,	,	PUNCT
inlawrev-3622	178	28	financial	financial	ADJ
inlawrev-3622	178	29	institutions	institution	NOUN
inlawrev-3622	178	30	tax	tax	NOUN
inlawrev-3622	178	31	,	,	PUNCT
inlawrev-3622	178	32	or	or	CCONJ
inlawrev-3622	178	33	insurance	insurance	NOUN
inlawrev-3622	178	34	premiums	premium	NOUN
inlawrev-3622	178	35	tax	tax	NOUN
inlawrev-3622	178	36	liability	liability	NOUN
inlawrev-3622	178	37	.	.	PUNCT
inlawrev-3622	179	1	57	57	NUM
inlawrev-3622	180	1	moreover	moreover	ADV
inlawrev-3622	180	2	,	,	PUNCT
inlawrev-3622	180	3	in	in	ADP
inlawrev-3622	180	4	the	the	DET
inlawrev-3622	180	5	event	event	NOUN
inlawrev-3622	180	6	that	that	SCONJ
inlawrev-3622	180	7	the	the	DET
inlawrev-3622	180	8	amount	amount	NOUN
inlawrev-3622	180	9	ofcredit	ofcredit	NOUN
inlawrev-3622	180	10	exceeds	exceed	VERB
inlawrev-3622	180	11	the	the	DET
inlawrev-3622	180	12	taxpayer	taxpayer	NOUN
inlawrev-3622	180	13	's	's	PART
inlawrev-3622	180	14	liability	liability	NOUN
inlawrev-3622	180	15	,	,	PUNCT
inlawrev-3622	180	16	the	the	DET
inlawrev-3622	180	17	general	general	ADJ
inlawrev-3622	180	18	assembly	assembly	NOUN
inlawrev-3622	180	19	provided	provide	VERB
inlawrev-3622	180	20	that	that	SCONJ
inlawrev-3622	180	21	the	the	DET
inlawrev-3622	180	22	excess	excess	ADJ
inlawrev-3622	180	23	credit	credit	NOUN
inlawrev-3622	180	24	may	may	AUX
inlawrev-3622	180	25	be	be	AUX
inlawrev-3622	180	26	carried	carry	VERB
inlawrev-3622	180	27	forward	forward	ADV
inlawrev-3622	180	28	and	and	CCONJ
inlawrev-3622	180	29	applied	apply	VERB
inlawrev-3622	180	30	in	in	ADP
inlawrev-3622	180	31	subsequent	subsequent	ADJ
inlawrev-3622	180	32	tax	tax	NOUN
inlawrev-3622	180	33	years	year	NOUN
inlawrev-3622	180	34	until	until	SCONJ
inlawrev-3622	180	35	exhausted	exhausted	ADJ
inlawrev-3622	180	36	.	.	PUNCT
inlawrev-3622	181	1	it	it	PRON
inlawrev-3622	181	2	did	do	AUX
inlawrev-3622	181	3	,	,	PUNCT
inlawrev-3622	181	4	however	however	ADV
inlawrev-3622	181	5	,	,	PUNCT
inlawrev-3622	181	6	not	not	PART
inlawrev-3622	181	7	permit	permit	VERB
inlawrev-3622	181	8	the	the	DET
inlawrev-3622	181	9	excess	excess	ADJ
inlawrev-3622	181	10	48	48	NUM
inlawrev-3622	181	11	.	.	PUNCT
inlawrev-3622	182	1	i	i	PRON
inlawrev-3622	182	2	d.	d.	PROPN
inlawrev-3622	182	3	49	49	NUM
inlawrev-3622	182	4	.	.	PUNCT
inlawrev-3622	183	1	i	i	PRON
inlawrev-3622	183	2	d.	d.	PROPN
inlawrev-3622	183	3	50	50	NUM
inlawrev-3622	183	4	.	.	PUNCT
inlawrev-3622	184	1	i	i	PRON
inlawrev-3622	184	2	d.	d.	VERB
inlawrev-3622	184	3	this	this	DET
inlawrev-3622	184	4	credit	credit	NOUN
inlawrev-3622	184	5	is	be	AUX
inlawrev-3622	184	6	available	available	ADJ
inlawrev-3622	184	7	to	to	ADP
inlawrev-3622	184	8	an	an	DET
inlawrev-3622	184	9	individual	individual	ADJ
inlawrev-3622	184	10	taxpayer	taxpayer	NOUN
inlawrev-3622	184	11	who	who	PRON
inlawrev-3622	184	12	(	(	PUNCT
inlawrev-3622	184	13	1	1	X
inlawrev-3622	184	14	)	)	PUNCT
inlawrev-3622	184	15	claims	claim	VERB
inlawrev-3622	184	16	a	a	DET
inlawrev-3622	184	17	qualifying	qualifying	NOUN
inlawrev-3622	184	18	dependant	dependant	ADJ
inlawrev-3622	184	19	;	;	PUNCT
inlawrev-3622	184	20	(	(	PUNCT
inlawrev-3622	184	21	2	2	X
inlawrev-3622	184	22	)	)	PUNCT
inlawrev-3622	184	23	has	have	VERB
inlawrev-3622	184	24	a	a	DET
inlawrev-3622	184	25	total	total	ADJ
inlawrev-3622	184	26	income	income	NOUN
inlawrev-3622	184	27	of	of	ADP
inlawrev-3622	184	28	less	less	ADJ
inlawrev-3622	184	29	than	than	ADP
inlawrev-3622	184	30	$	$	SYM
inlawrev-3622	184	31	12,000	12,000	NUM
inlawrev-3622	184	32	per	per	ADP
inlawrev-3622	184	33	year	year	NOUN
inlawrev-3622	184	34	;	;	PUNCT
inlawrev-3622	184	35	and	and	CCONJ
inlawrev-3622	184	36	(	(	PUNCT
inlawrev-3622	184	37	3	3	X
inlawrev-3622	184	38	)	)	PUNCT
inlawrev-3622	184	39	earns	earn	VERB
inlawrev-3622	184	40	at	at	ADV
inlawrev-3622	184	41	least	least	ADV
inlawrev-3622	184	42	80	80	NUM
inlawrev-3622	184	43	%	%	NOUN
inlawrev-3622	184	44	of	of	ADP
inlawrev-3622	184	45	the	the	DET
inlawrev-3622	184	46	income	income	NOUN
inlawrev-3622	184	47	.	.	PUNCT
inlawrev-3622	185	1	see	see	VERB
inlawrev-3622	185	2	indiana	indiana	PROPN
inlawrev-3622	185	3	legislative	legislative	PROPN
inlawrev-3622	185	4	services	services	PROPN
inlawrev-3622	185	5	agency	agency	PROPN
inlawrev-3622	185	6	office	office	NOUN
inlawrev-3622	185	7	of	of	ADP
inlawrev-3622	185	8	fiscal	fiscal	ADJ
inlawrev-3622	185	9	and	and	CCONJ
inlawrev-3622	185	10	management	management	NOUN
inlawrev-3622	185	11	analysis	analysis	NOUN
inlawrev-3622	185	12	,	,	PUNCT
inlawrev-3622	185	13	indiana	indiana	PROPN
inlawrev-3622	185	14	handbook	handbook	NOUN
inlawrev-3622	185	15	of	of	ADP
inlawrev-3622	185	16	taxes	taxis	NOUN
inlawrev-3622	185	17	,	,	PUNCT
inlawrev-3622	185	18	revenues	revenue	NOUN
inlawrev-3622	185	19	,	,	PUNCT
inlawrev-3622	185	20	andappropriations	andappropriation	NOUN
inlawrev-3622	185	21	34	34	NUM
inlawrev-3622	185	22	(	(	PUNCT
inlawrev-3622	185	23	fiscal	fiscal	ADJ
inlawrev-3622	185	24	year	year	NOUN
inlawrev-3622	185	25	2002	2002	NUM
inlawrev-3622	185	26	)	)	PUNCT
inlawrev-3622	185	27	.	.	PUNCT
inlawrev-3622	186	1	5	5	NUM
inlawrev-3622	186	2	1	1	NUM
inlawrev-3622	186	3	.	.	PUNCT
inlawrev-3622	187	1	see	see	VERB
inlawrev-3622	187	2	fiscal	fiscal	ADJ
inlawrev-3622	187	3	impact	impact	NOUN
inlawrev-3622	187	4	statement	statement	NOUN
inlawrev-3622	187	5	,	,	PUNCT
inlawrev-3622	187	6	supra	supra	PROPN
inlawrev-3622	187	7	note	note	PROPN
inlawrev-3622	187	8	6	6	NUM
inlawrev-3622	187	9	,	,	PUNCT
inlawrev-3622	187	10	at	at	ADP
inlawrev-3622	187	11	10	10	NUM
inlawrev-3622	187	12	.	.	PUNCT
inlawrev-3622	187	13	52	52	NUM
inlawrev-3622	187	14	.	.	PUNCT
inlawrev-3622	188	1	see	see	VERB
inlawrev-3622	188	2	ind	ind	PROPN
inlawrev-3622	188	3	.	.	PUNCT
inlawrev-3622	189	1	code	code	PROPN
inlawrev-3622	189	2	§	§	PROPN
inlawrev-3622	189	3	6	6	NUM
inlawrev-3622	189	4	-	-	SYM
inlawrev-3622	189	5	3.1	3.1	NUM
inlawrev-3622	189	6	-	-	SYM
inlawrev-3622	189	7	21	21	NUM
inlawrev-3622	189	8	(	(	PUNCT
inlawrev-3622	189	9	2003	2003	NUM
inlawrev-3622	189	10	)	)	PUNCT
inlawrev-3622	189	11	.	.	PUNCT
inlawrev-3622	190	1	53	53	NUM
inlawrev-3622	190	2	.	.	PUNCT
inlawrev-3622	191	1	see	see	VERB
inlawrev-3622	191	2	fiscal	fiscal	ADJ
inlawrev-3622	191	3	impact	impact	NOUN
inlawrev-3622	191	4	statement	statement	NOUN
inlawrev-3622	191	5	,	,	PUNCT
inlawrev-3622	191	6	supra	supra	PROPN
inlawrev-3622	191	7	note	note	PROPN
inlawrev-3622	191	8	6	6	NUM
inlawrev-3622	191	9	,	,	PUNCT
inlawrev-3622	191	10	at	at	ADP
inlawrev-3622	191	11	9	9	NUM
inlawrev-3622	191	12	.	.	X
inlawrev-3622	191	13	54	54	NUM
inlawrev-3622	191	14	.	.	PUNCT
inlawrev-3622	192	1	see	see	VERB
inlawrev-3622	192	2	ind	ind	PROPN
inlawrev-3622	192	3	.	.	PUNCT
inlawrev-3622	193	1	code	code	PROPN
inlawrev-3622	193	2	§	§	PROPN
inlawrev-3622	193	3	6	6	NUM
inlawrev-3622	193	4	-	-	SYM
inlawrev-3622	193	5	3.1	3.1	NUM
inlawrev-3622	193	6	-	-	SYM
inlawrev-3622	193	7	24	24	NUM
inlawrev-3622	193	8	(	(	PUNCT
inlawrev-3622	193	9	2003	2003	NUM
inlawrev-3622	193	10	)	)	PUNCT
inlawrev-3622	193	11	.	.	PUNCT
inlawrev-3622	194	1	55	55	NUM
inlawrev-3622	194	2	.	.	PUNCT
inlawrev-3622	195	1	a	a	DET
inlawrev-3622	195	2	business	business	NOUN
inlawrev-3622	195	3	must	must	AUX
inlawrev-3622	195	4	apply	apply	VERB
inlawrev-3622	195	5	to	to	ADP
inlawrev-3622	195	6	the	the	DET
inlawrev-3622	195	7	indiana	indiana	PROPN
inlawrev-3622	195	8	department	department	PROPN
inlawrev-3622	195	9	of	of	ADP
inlawrev-3622	195	10	commerce	commerce	PROPN
inlawrev-3622	195	11	for	for	ADP
inlawrev-3622	195	12	certification	certification	NOUN
inlawrev-3622	195	13	as	as	ADP
inlawrev-3622	195	14	a	a	DET
inlawrev-3622	195	15	"	"	PUNCT
inlawrev-3622	195	16	qualified	qualified	ADJ
inlawrev-3622	195	17	business	business	NOUN
inlawrev-3622	195	18	"	"	PUNCT
inlawrev-3622	195	19	for	for	ADP
inlawrev-3622	195	20	purposes	purpose	NOUN
inlawrev-3622	195	21	of	of	ADP
inlawrev-3622	195	22	the	the	DET
inlawrev-3622	195	23	tax	tax	NOUN
inlawrev-3622	195	24	credit	credit	NOUN
inlawrev-3622	195	25	.	.	PUNCT
inlawrev-3622	196	1	fiscal	fiscal	ADJ
inlawrev-3622	196	2	impact	impact	NOUN
inlawrev-3622	196	3	statement	statement	NOUN
inlawrev-3622	196	4	,	,	PUNCT
inlawrev-3622	196	5	supra	supra	PROPN
inlawrev-3622	196	6	note	note	PROPN
inlawrev-3622	196	7	6	6	NUM
inlawrev-3622	196	8	,	,	PUNCT
inlawrev-3622	196	9	at	at	ADP
inlawrev-3622	196	10	8	8	NUM
inlawrev-3622	196	11	.	.	X
inlawrev-3622	196	12	56	56	NUM
inlawrev-3622	196	13	.	.	PUNCT
inlawrev-3622	196	14	see	see	VERB
inlawrev-3622	196	15	ind	ind	PROPN
inlawrev-3622	196	16	.	.	PUNCT
inlawrev-3622	197	1	code	code	PROPN
inlawrev-3622	197	2	§	§	PROPN
inlawrev-3622	197	3	6	6	NUM
inlawrev-3622	197	4	-	-	SYM
inlawrev-3622	197	5	3	3	NUM
inlawrev-3622	197	6	.	.	NOUN
inlawrev-3622	197	7	1	1	NUM
inlawrev-3622	197	8	-	-	SYM
inlawrev-3622	197	9	24	24	NUM
inlawrev-3622	197	10	(	(	PUNCT
inlawrev-3622	197	11	2003	2003	NUM
inlawrev-3622	197	12	)	)	PUNCT
inlawrev-3622	197	13	.	.	PUNCT
inlawrev-3622	198	1	57	57	NUM
inlawrev-3622	198	2	.	.	PUNCT
inlawrev-3622	199	1	i	i	PRON
inlawrev-3622	199	2	d.	d.	PROPN
inlawrev-3622	199	3	2003	2003	NUM
inlawrev-3622	199	4	]	]	PUNCT
inlawrev-3622	200	1	taxation	taxation	NOUN
inlawrev-3622	200	2	1257	1257	NUM
inlawrev-3622	200	3	credit	credit	NOUN
inlawrev-3622	200	4	to	to	PART
inlawrev-3622	200	5	be	be	AUX
inlawrev-3622	200	6	either	either	CCONJ
inlawrev-3622	200	7	carried	carry	VERB
inlawrev-3622	200	8	back	back	ADV
inlawrev-3622	200	9	and	and	CCONJ
inlawrev-3622	200	10	applied	apply	VERB
inlawrev-3622	200	11	to	to	ADP
inlawrev-3622	200	12	prior	prior	ADJ
inlawrev-3622	200	13	tax	tax	NOUN
inlawrev-3622	200	14	years	year	NOUN
inlawrev-3622	200	15	or	or	CCONJ
inlawrev-3622	200	16	refunded	refund	VERB
inlawrev-3622	200	17	.	.	PUNCT
inlawrev-3622	201	1	lastly	lastly	ADV
inlawrev-3622	201	2	,	,	PUNCT
inlawrev-3622	201	3	the	the	DET
inlawrev-3622	201	4	general	general	ADJ
inlawrev-3622	201	5	assembly	assembly	NOUN
inlawrev-3622	201	6	enabled	enable	VERB
inlawrev-3622	201	7	the	the	DET
inlawrev-3622	201	8	shareholders	shareholder	NOUN
inlawrev-3622	201	9	,	,	PUNCT
inlawrev-3622	201	10	partners	partner	NOUN
inlawrev-3622	201	11	,	,	PUNCT
inlawrev-3622	201	12	or	or	CCONJ
inlawrev-3622	201	13	members	member	NOUN
inlawrev-3622	201	14	of	of	ADP
inlawrev-3622	201	15	a	a	DET
inlawrev-3622	201	16	passthrough	passthrough	NOUN
inlawrev-3622	201	17	entity	entity	NOUN
inlawrev-3622	201	18	to	to	PART
inlawrev-3622	201	19	utilize	utilize	VERB
inlawrev-3622	201	20	the	the	DET
inlawrev-3622	201	21	credit	credit	NOUN
inlawrev-3622	201	22	in	in	ADP
inlawrev-3622	201	23	proportion	proportion	NOUN
inlawrev-3622	201	24	to	to	ADP
inlawrev-3622	201	25	their	their	PRON
inlawrev-3622	201	26	distributive	distributive	ADJ
inlawrev-3622	201	27	income	income	NOUN
inlawrev-3622	201	28	.	.	PUNCT
inlawrev-3622	202	1	58	58	NUM
inlawrev-3622	203	1	the	the	DET
inlawrev-3622	203	2	legislative	legislative	ADJ
inlawrev-3622	203	3	services	service	NOUN
inlawrev-3622	203	4	agency	agency	NOUN
inlawrev-3622	203	5	estimates	estimate	VERB
inlawrev-3622	203	6	that	that	SCONJ
inlawrev-3622	203	7	this	this	DET
inlawrev-3622	203	8	credit	credit	NOUN
inlawrev-3622	203	9	may	may	AUX
inlawrev-3622	203	10	reduce	reduce	VERB
inlawrev-3622	203	11	revenue	revenue	NOUN
inlawrev-3622	203	12	by	by	ADP
inlawrev-3622	203	13	$	$	SYM
inlawrev-3622	203	14	5	5	NUM
inlawrev-3622	203	15	million	million	NUM
inlawrev-3622	203	16	in	in	ADP
inlawrev-3622	203	17	fiscal	fiscal	ADJ
inlawrev-3622	203	18	year	year	NOUN
inlawrev-3622	203	19	2004	2004	NUM
inlawrev-3622	203	20	and	and	CCONJ
inlawrev-3622	203	21	$	$	SYM
inlawrev-3622	203	22	10	10	NUM
inlawrev-3622	203	23	million	million	NUM
inlawrev-3622	203	24	annually	annually	ADV
inlawrev-3622	203	25	each	each	DET
inlawrev-3622	203	26	year	year	NOUN
inlawrev-3622	203	27	thereafter.59	thereafter.59	PROPN
inlawrev-3622	203	28	ii	ii	PROPN
inlawrev-3622	203	29	.	.	PUNCT
inlawrev-3622	204	1	indiana	indiana	PROPN
inlawrev-3622	204	2	supreme	supreme	PROPN
inlawrev-3622	204	3	court	court	PROPN
inlawrev-3622	204	4	decisions	decision	NOUN
inlawrev-3622	204	5	during	during	ADP
inlawrev-3622	204	6	the	the	DET
inlawrev-3622	204	7	time	time	NOUN
inlawrev-3622	204	8	period	period	NOUN
inlawrev-3622	204	9	of	of	ADP
inlawrev-3622	204	10	october	october	PROPN
inlawrev-3622	204	11	1	1	NUM
inlawrev-3622	204	12	,	,	PUNCT
inlawrev-3622	204	13	2001	2001	NUM
inlawrev-3622	204	14	,	,	PUNCT
inlawrev-3622	204	15	to	to	ADP
inlawrev-3622	204	16	september	september	PROPN
inlawrev-3622	204	17	30	30	NUM
inlawrev-3622	204	18	,	,	PUNCT
inlawrev-3622	204	19	2002	2002	NUM
inlawrev-3622	204	20	,	,	PUNCT
inlawrev-3622	204	21	the	the	DET
inlawrev-3622	204	22	indiana	indiana	PROPN
inlawrev-3622	204	23	supreme	supreme	PROPN
inlawrev-3622	204	24	court	court	PROPN
inlawrev-3622	204	25	decided	decide	VERB
inlawrev-3622	204	26	four	four	NUM
inlawrev-3622	204	27	taxation	taxation	NOUN
inlawrev-3622	204	28	related	relate	VERB
inlawrev-3622	204	29	cases	case	NOUN
inlawrev-3622	204	30	.	.	PUNCT
inlawrev-3622	205	1	the	the	DET
inlawrev-3622	205	2	first	first	ADJ
inlawrev-3622	205	3	case	case	NOUN
inlawrev-3622	205	4	involved	involve	VERB
inlawrev-3622	205	5	the	the	DET
inlawrev-3622	205	6	role	role	NOUN
inlawrev-3622	205	7	of	of	ADP
inlawrev-3622	205	8	a	a	DET
inlawrev-3622	205	9	tax	tax	NOUN
inlawrev-3622	205	10	representative	representative	NOUN
inlawrev-3622	205	11	before	before	ADP
inlawrev-3622	205	12	the	the	DET
inlawrev-3622	205	13	state	state	NOUN
inlawrev-3622	205	14	board	board	PROPN
inlawrev-3622	205	15	of	of	ADP
inlawrev-3622	205	16	tax	tax	NOUN
inlawrev-3622	205	17	commissioners	commissioner	NOUN
inlawrev-3622	205	18	(	(	PUNCT
inlawrev-3622	205	19	"	"	PUNCT
inlawrev-3622	205	20	state	state	NOUN
inlawrev-3622	205	21	board	board	NOUN
inlawrev-3622	205	22	"	"	PUNCT
inlawrev-3622	205	23	)	)	PUNCT
inlawrev-3622	205	24	.	.	PUNCT
inlawrev-3622	206	1	the	the	DET
inlawrev-3622	206	2	second	second	ADJ
inlawrev-3622	206	3	case	case	NOUN
inlawrev-3622	206	4	pertained	pertain	VERB
inlawrev-3622	206	5	to	to	ADP
inlawrev-3622	206	6	the	the	DET
inlawrev-3622	206	7	methodology	methodology	NOUN
inlawrev-3622	206	8	used	use	VERB
inlawrev-3622	206	9	by	by	ADP
inlawrev-3622	206	10	the	the	DET
inlawrev-3622	206	11	state	state	PROPN
inlawrev-3622	206	12	board	board	NOUN
inlawrev-3622	206	13	in	in	ADP
inlawrev-3622	206	14	assigning	assign	VERB
inlawrev-3622	206	15	a	a	DET
inlawrev-3622	206	16	grade	grade	NOUN
inlawrev-3622	206	17	factor	factor	NOUN
inlawrev-3622	206	18	to	to	ADP
inlawrev-3622	206	19	a	a	DET
inlawrev-3622	206	20	mansion	mansion	NOUN
inlawrev-3622	206	21	-	-	PUNCT
inlawrev-3622	206	22	like	like	ADJ
inlawrev-3622	206	23	,	,	PUNCT
inlawrev-3622	206	24	private	private	ADJ
inlawrev-3622	206	25	dwelling	dwelling	NOUN
inlawrev-3622	206	26	for	for	ADP
inlawrev-3622	206	27	property	property	NOUN
inlawrev-3622	206	28	tax	tax	NOUN
inlawrev-3622	206	29	valuation	valuation	NOUN
inlawrev-3622	206	30	purposes	purpose	NOUN
inlawrev-3622	206	31	.	.	PUNCT
inlawrev-3622	207	1	the	the	DET
inlawrev-3622	207	2	third	third	ADJ
inlawrev-3622	207	3	case	case	NOUN
inlawrev-3622	207	4	addressed	address	VERB
inlawrev-3622	207	5	whether	whether	SCONJ
inlawrev-3622	207	6	a	a	DET
inlawrev-3622	207	7	non	non	ADJ
inlawrev-3622	207	8	-	-	ADJ
inlawrev-3622	207	9	profit	profit	ADJ
inlawrev-3622	207	10	organization	organization	NOUN
inlawrev-3622	207	11	was	be	AUX
inlawrev-3622	207	12	entitled	entitle	VERB
inlawrev-3622	207	13	to	to	ADP
inlawrev-3622	207	14	a	a	DET
inlawrev-3622	207	15	charitable	charitable	ADJ
inlawrev-3622	207	16	use	use	NOUN
inlawrev-3622	207	17	property	property	NOUN
inlawrev-3622	207	18	tax	tax	NOUN
inlawrev-3622	207	19	exemption	exemption	NOUN
inlawrev-3622	207	20	,	,	PUNCT
inlawrev-3622	207	21	and	and	CCONJ
inlawrev-3622	207	22	the	the	DET
inlawrev-3622	207	23	fourth	fourth	ADJ
inlawrev-3622	207	24	case	case	NOUN
inlawrev-3622	207	25	dealt	deal	VERB
inlawrev-3622	207	26	with	with	ADP
inlawrev-3622	207	27	the	the	DET
inlawrev-3622	207	28	application	application	NOUN
inlawrev-3622	207	29	of	of	ADP
inlawrev-3622	207	30	the	the	DET
inlawrev-3622	207	31	exclusionary	exclusionary	ADJ
inlawrev-3622	207	32	rule	rule	NOUN
inlawrev-3622	207	33	to	to	ADP
inlawrev-3622	207	34	a	a	DET
inlawrev-3622	207	35	controlled	control	VERB
inlawrev-3622	207	36	substance	substance	NOUN
inlawrev-3622	207	37	excise	excise	NOUN
inlawrev-3622	207	38	tax	tax	NOUN
inlawrev-3622	207	39	proceeding	proceeding	NOUN
inlawrev-3622	207	40	.	.	PUNCT
inlawrev-3622	208	1	each	each	DET
inlawrev-3622	208	2	decision	decision	NOUN
inlawrev-3622	208	3	is	be	AUX
inlawrev-3622	208	4	further	far	ADV
inlawrev-3622	208	5	detailed	detail	VERB
inlawrev-3622	208	6	below	below	ADV
inlawrev-3622	208	7	.	.	PUNCT
inlawrev-3622	209	1	1	1	X
inlawrev-3622	209	2	.	.	X
inlawrev-3622	209	3	state	state	PROPN
inlawrev-3622	209	4	ex	ex	X
inlawrev-3622	209	5	rel	rel	PROPN
inlawrev-3622	209	6	.	.	PUNCT
inlawrev-3622	210	1	indiana	indiana	PROPN
inlawrev-3622	210	2	state	state	PROPN
inlawrev-3622	210	3	bar	bar	PROPN
inlawrev-3622	210	4	ass	ass	NOUN
inlawrev-3622	210	5	'	'	CCONJ
inlawrev-3622	210	6	n	n	NOUN
inlawrev-3622	210	7	v.	v.	ADP
inlawrev-3622	210	8	m.	m.	NOUN
inlawrev-3622	210	9	drew	draw	VERB
inlawrev-3622	210	10	miller.60	miller.60	PROPN
inlawrev-3622	210	11	—	—	PUNCT
inlawrev-3622	210	12	pursuant	pursuant	ADJ
inlawrev-3622	210	13	to	to	ADP
inlawrev-3622	210	14	indiana	indiana	PROPN
inlawrev-3622	210	15	admission	admission	NOUN
inlawrev-3622	210	16	and	and	CCONJ
inlawrev-3622	210	17	discipline	discipline	NOUN
inlawrev-3622	210	18	rule	rule	NOUN
inlawrev-3622	210	19	24	24	NUM
inlawrev-3622	210	20	,	,	PUNCT
inlawrev-3622	210	21	the	the	DET
inlawrev-3622	210	22	indiana	indiana	PROPN
inlawrev-3622	210	23	state	state	PROPN
inlawrev-3622	210	24	bar	bar	PROPN
inlawrev-3622	210	25	association	association	NOUN
inlawrev-3622	210	26	(	(	PUNCT
inlawrev-3622	210	27	"	"	PUNCT
inlawrev-3622	210	28	bar	bar	NOUN
inlawrev-3622	210	29	association	association	NOUN
inlawrev-3622	210	30	"	"	PUNCT
inlawrev-3622	210	31	)	)	PUNCT
inlawrev-3622	210	32	brought	bring	VERB
inlawrev-3622	210	33	suit	suit	NOUN
inlawrev-3622	210	34	against	against	ADP
inlawrev-3622	210	35	m.	m.	NOUN
inlawrev-3622	210	36	drew	draw	VERB
inlawrev-3622	210	37	miller	miller	PROPN
inlawrev-3622	210	38	(	(	PUNCT
inlawrev-3622	210	39	"	"	PUNCT
inlawrev-3622	210	40	miller	miller	X
inlawrev-3622	210	41	"	"	PUNCT
inlawrev-3622	210	42	)	)	PUNCT
inlawrev-3622	210	43	for	for	ADP
inlawrev-3622	210	44	the	the	DET
inlawrev-3622	210	45	unauthorized	unauthorized	ADJ
inlawrev-3622	210	46	practice	practice	NOUN
inlawrev-3622	210	47	of	of	ADP
inlawrev-3622	210	48	law	law	NOUN
inlawrev-3622	210	49	based	base	VERB
inlawrev-3622	210	50	upon	upon	SCONJ
inlawrev-3622	210	51	miller	miller	PROPN
inlawrev-3622	210	52	's	's	PART
inlawrev-3622	210	53	conduct	conduct	NOUN
inlawrev-3622	210	54	as	as	ADP
inlawrev-3622	210	55	a	a	DET
inlawrev-3622	210	56	"	"	PUNCT
inlawrev-3622	210	57	tax	tax	NOUN
inlawrev-3622	210	58	representative	representative	NOUN
inlawrev-3622	210	59	"	"	PUNCT
inlawrev-3622	210	60	before	before	ADP
inlawrev-3622	210	61	the	the	DET
inlawrev-3622	210	62	state	state	PROPN
inlawrev-3622	210	63	board	board	NOUN
inlawrev-3622	210	64	.	.	PUNCT
inlawrev-3622	211	1	61	61	NUM
inlawrev-3622	211	2	in	in	ADP
inlawrev-3622	211	3	1992	1992	NUM
inlawrev-3622	211	4	,	,	PUNCT
inlawrev-3622	211	5	hoogenboom	hoogenboom	NOUN
inlawrev-3622	211	6	contracted	contract	VERB
inlawrev-3622	211	7	with	with	ADP
inlawrev-3622	211	8	landmark	landmark	NOUN
inlawrev-3622	211	9	appraisal	appraisal	NOUN
inlawrev-3622	211	10	,	,	PUNCT
inlawrev-3622	211	11	inc	inc	PROPN
inlawrev-3622	211	12	.	.	PROPN
inlawrev-3622	211	13	,	,	PUNCT
inlawrev-3622	211	14	which	which	PRON
inlawrev-3622	211	15	is	be	AUX
inlawrev-3622	211	16	solely	solely	ADV
inlawrev-3622	211	17	owned	own	VERB
inlawrev-3622	211	18	by	by	ADP
inlawrev-3622	211	19	miller	miller	PROPN
inlawrev-3622	211	20	,	,	PUNCT
inlawrev-3622	211	21	to	to	PART
inlawrev-3622	211	22	challenge	challenge	VERB
inlawrev-3622	211	23	the	the	DET
inlawrev-3622	211	24	tax	tax	NOUN
inlawrev-3622	211	25	valuation	valuation	NOUN
inlawrev-3622	211	26	of	of	ADP
inlawrev-3622	211	27	several	several	ADJ
inlawrev-3622	211	28	properties	property	NOUN
inlawrev-3622	211	29	.	.	PUNCT
inlawrev-3622	212	1	the	the	DET
inlawrev-3622	212	2	contract	contract	NOUN
inlawrev-3622	212	3	provided	provide	VERB
inlawrev-3622	212	4	that	that	DET
inlawrev-3622	212	5	landmark	landmark	NOUN
inlawrev-3622	212	6	would	would	AUX
inlawrev-3622	212	7	research	research	VERB
inlawrev-3622	212	8	,	,	PUNCT
inlawrev-3622	212	9	examine	examine	VERB
inlawrev-3622	212	10	,	,	PUNCT
inlawrev-3622	212	11	and	and	CCONJ
inlawrev-3622	212	12	evaluate	evaluate	VERB
inlawrev-3622	212	13	the	the	DET
inlawrev-3622	212	14	properties	property	NOUN
inlawrev-3622	212	15	to	to	PART
inlawrev-3622	212	16	determine	determine	VERB
inlawrev-3622	212	17	whether	whether	SCONJ
inlawrev-3622	212	18	the	the	DET
inlawrev-3622	212	19	assessment	assessment	NOUN
inlawrev-3622	212	20	was	be	AUX
inlawrev-3622	212	21	excessive	excessive	ADJ
inlawrev-3622	212	22	.	.	PUNCT
inlawrev-3622	213	1	in	in	ADP
inlawrev-3622	213	2	such	such	ADJ
inlawrev-3622	213	3	case	case	NOUN
inlawrev-3622	213	4	,	,	PUNCT
inlawrev-3622	213	5	landmark	landmark	PROPN
inlawrev-3622	213	6	would	would	AUX
inlawrev-3622	213	7	then	then	ADV
inlawrev-3622	213	8	seek	seek	VERB
inlawrev-3622	213	9	a	a	DET
inlawrev-3622	213	10	reduction	reduction	NOUN
inlawrev-3622	213	11	on	on	ADP
inlawrev-3622	213	12	behalf	behalf	NOUN
inlawrev-3622	213	13	of	of	ADP
inlawrev-3622	213	14	hoogenboom	hoogenboom	NOUN
inlawrev-3622	213	15	and	and	CCONJ
inlawrev-3622	213	16	earn	earn	VERB
inlawrev-3622	213	17	50	50	NUM
inlawrev-3622	213	18	%	%	NOUN
inlawrev-3622	213	19	of	of	ADP
inlawrev-3622	213	20	any	any	DET
inlawrev-3622	213	21	tax	tax	NOUN
inlawrev-3622	213	22	savings	saving	NOUN
inlawrev-3622	213	23	.	.	PUNCT
inlawrev-3622	214	1	in	in	ADP
inlawrev-3622	214	2	1996	1996	NUM
inlawrev-3622	214	3	,	,	PUNCT
inlawrev-3622	214	4	miller	miller	PROPN
inlawrev-3622	214	5	challenged	challenge	VERB
inlawrev-3622	214	6	the	the	DET
inlawrev-3622	214	7	tax	tax	NOUN
inlawrev-3622	214	8	valuation	valuation	NOUN
inlawrev-3622	214	9	of	of	ADP
inlawrev-3622	214	10	one	one	NUM
inlawrev-3622	214	11	ofhoogenboom	ofhoogenboom	NOUN
inlawrev-3622	214	12	'	'	PUNCT
inlawrev-3622	214	13	s	s	NOUN
inlawrev-3622	214	14	office	office	NOUN
inlawrev-3622	214	15	building	building	NOUN
inlawrev-3622	214	16	before	before	ADP
inlawrev-3622	214	17	the	the	DET
inlawrev-3622	214	18	state	state	PROPN
inlawrev-3622	214	19	board	board	NOUN
inlawrev-3622	214	20	.	.	PUNCT
inlawrev-3622	215	1	he	he	PRON
inlawrev-3622	215	2	centered	center	VERB
inlawrev-3622	215	3	his	his	PRON
inlawrev-3622	215	4	argument	argument	NOUN
inlawrev-3622	215	5	on	on	ADP
inlawrev-3622	215	6	four	four	NUM
inlawrev-3622	215	7	specific	specific	ADJ
inlawrev-3622	215	8	challenges	challenge	NOUN
inlawrev-3622	215	9	as	as	SCONJ
inlawrev-3622	215	10	follows	follow	VERB
inlawrev-3622	215	11	:	:	PUNCT
inlawrev-3622	215	12	(	(	PUNCT
inlawrev-3622	215	13	1	1	X
inlawrev-3622	215	14	)	)	PUNCT
inlawrev-3622	215	15	the	the	DET
inlawrev-3622	215	16	valuation	valuation	NOUN
inlawrev-3622	215	17	violated	violate	VERB
inlawrev-3622	215	18	article	article	NOUN
inlawrev-3622	215	19	x	x	NOUN
inlawrev-3622	215	20	,	,	PUNCT
inlawrev-3622	215	21	section	section	NOUN
inlawrev-3622	215	22	1	1	NUM
inlawrev-3622	215	23	of	of	ADP
inlawrev-3622	215	24	the	the	DET
inlawrev-3622	215	25	indiana	indiana	PROPN
inlawrev-3622	215	26	state	state	PROPN
inlawrev-3622	215	27	constitution	constitution	NOUN
inlawrev-3622	215	28	;	;	PUNCT
inlawrev-3622	215	29	(	(	PUNCT
inlawrev-3622	215	30	2	2	X
inlawrev-3622	215	31	)	)	PUNCT
inlawrev-3622	215	32	the	the	DET
inlawrev-3622	215	33	obsolescence	obsolescence	NOUN
inlawrev-3622	215	34	depreciation	depreciation	NOUN
inlawrev-3622	215	35	factor	factor	NOUN
inlawrev-3622	215	36	of	of	ADP
inlawrev-3622	215	37	0	0	NUM
inlawrev-3622	215	38	%	%	NOUN
inlawrev-3622	215	39	was	be	AUX
inlawrev-3622	215	40	too	too	ADV
inlawrev-3622	215	41	low	low	ADJ
inlawrev-3622	215	42	;	;	PUNCT
inlawrev-3622	215	43	(	(	PUNCT
inlawrev-3622	215	44	3	3	X
inlawrev-3622	215	45	)	)	PUNCT
inlawrev-3622	215	46	the	the	DET
inlawrev-3622	215	47	property	property	NOUN
inlawrev-3622	215	48	grade	grade	NOUN
inlawrev-3622	215	49	of	of	ADP
inlawrev-3622	215	50	c	c	NOUN
inlawrev-3622	215	51	-	-	PUNCT
inlawrev-3622	215	52	l	l	NOUN
inlawrev-3622	215	53	was	be	AUX
inlawrev-3622	215	54	improper	improper	ADJ
inlawrev-3622	215	55	;	;	PUNCT
inlawrev-3622	215	56	and	and	CCONJ
inlawrev-3622	215	57	(	(	PUNCT
inlawrev-3622	215	58	4	4	X
inlawrev-3622	215	59	)	)	PUNCT
inlawrev-3622	215	60	the	the	DET
inlawrev-3622	215	61	physical	physical	ADJ
inlawrev-3622	215	62	depreciation	depreciation	NOUN
inlawrev-3622	215	63	factor	factor	NOUN
inlawrev-3622	215	64	of	of	ADP
inlawrev-3622	215	65	25	25	NUM
inlawrev-3622	215	66	%	%	NOUN
inlawrev-3622	215	67	was	be	AUX
inlawrev-3622	215	68	too	too	ADV
inlawrev-3622	215	69	low.62	low.62	VERB
inlawrev-3622	215	70	the	the	DET
inlawrev-3622	215	71	state	state	NOUN
inlawrev-3622	215	72	board	board	NOUN
inlawrev-3622	215	73	rejected	reject	VERB
inlawrev-3622	215	74	miller	miller	PROPN
inlawrev-3622	215	75	's	's	PART
inlawrev-3622	215	76	arguments	argument	NOUN
inlawrev-3622	215	77	and	and	CCONJ
inlawrev-3622	215	78	determined	determine	VERB
inlawrev-3622	215	79	that	that	SCONJ
inlawrev-3622	215	80	the	the	DET
inlawrev-3622	215	81	assessments	assessment	NOUN
inlawrev-3622	215	82	were	be	AUX
inlawrev-3622	215	83	correct	correct	ADJ
inlawrev-3622	215	84	.	.	PUNCT
inlawrev-3622	216	1	hoogenboom	hoogenboom	PROPN
inlawrev-3622	216	2	attempted	attempt	VERB
inlawrev-3622	216	3	to	to	PART
inlawrev-3622	216	4	appeal	appeal	VERB
inlawrev-3622	216	5	the	the	DET
inlawrev-3622	216	6	state	state	NOUN
inlawrev-3622	216	7	board	board	NOUN
inlawrev-3622	216	8	's	's	PART
inlawrev-3622	216	9	decisions	decision	NOUN
inlawrev-3622	216	10	to	to	ADP
inlawrev-3622	216	11	the	the	DET
inlawrev-3622	216	12	indiana	indiana	PROPN
inlawrev-3622	216	13	tax	tax	PROPN
inlawrev-3622	216	14	court	court	NOUN
inlawrev-3622	216	15	(	(	PUNCT
inlawrev-3622	216	16	"	"	PUNCT
inlawrev-3622	216	17	tax	tax	NOUN
inlawrev-3622	216	18	court	court	NOUN
inlawrev-3622	216	19	"	"	PUNCT
inlawrev-3622	216	20	)	)	PUNCT
inlawrev-3622	216	21	.	.	PUNCT
inlawrev-3622	217	1	the	the	DET
inlawrev-3622	217	2	attempted	attempt	VERB
inlawrev-3622	217	3	appeal	appeal	NOUN
inlawrev-3622	217	4	was	be	AUX
inlawrev-3622	217	5	,	,	PUNCT
inlawrev-3622	217	6	however	however	ADV
inlawrev-3622	217	7	,	,	PUNCT
inlawrev-3622	217	8	unsuccessful	unsuccessful	ADJ
inlawrev-3622	217	9	in	in	ADP
inlawrev-3622	217	10	part	part	NOUN
inlawrev-3622	217	11	because	because	SCONJ
inlawrev-3622	217	12	miller	miller	PROPN
inlawrev-3622	217	13	failed	fail	VERB
inlawrev-3622	217	14	to	to	PART
inlawrev-3622	217	15	place	place	VERB
inlawrev-3622	217	16	certain	certain	ADJ
inlawrev-3622	217	17	responses	response	NOUN
inlawrev-3622	217	18	to	to	ADP
inlawrev-3622	217	19	interrogatories	interrogatory	NOUN
inlawrev-3622	217	20	into	into	ADP
inlawrev-3622	217	21	the	the	DET
inlawrev-3622	217	22	record	record	NOUN
inlawrev-3622	217	23	at	at	ADP
inlawrev-3622	217	24	the	the	DET
inlawrev-3622	217	25	state	state	NOUN
inlawrev-3622	217	26	board	board	PROPN
inlawrev-3622	217	27	hearing	hearing	NOUN
inlawrev-3622	217	28	.	.	PUNCT
inlawrev-3622	218	1	before	before	ADP
inlawrev-3622	218	2	the	the	DET
inlawrev-3622	218	3	indiana	indiana	PROPN
inlawrev-3622	218	4	supreme	supreme	PROPN
inlawrev-3622	218	5	court	court	PROPN
inlawrev-3622	218	6	,	,	PUNCT
inlawrev-3622	218	7	the	the	DET
inlawrev-3622	218	8	bar	bar	NOUN
inlawrev-3622	218	9	association	association	NOUN
inlawrev-3622	218	10	contended	contend	VERB
inlawrev-3622	219	1	that	that	SCONJ
inlawrev-3622	219	2	the	the	DET
inlawrev-3622	219	3	58	58	NUM
inlawrev-3622	219	4	.	.	PUNCT
inlawrev-3622	219	5	seelnd	seelnd	NOUN
inlawrev-3622	219	6	.	.	PUNCT
inlawrev-3622	220	1	code	code	PROPN
inlawrev-3622	220	2	§	§	PROPN
inlawrev-3622	220	3	6	6	NUM
inlawrev-3622	220	4	-	-	SYM
inlawrev-3622	220	5	3.1	3.1	NUM
inlawrev-3622	220	6	-	-	SYM
inlawrev-3622	220	7	24	24	NUM
inlawrev-3622	220	8	(	(	PUNCT
inlawrev-3622	220	9	2003	2003	NUM
inlawrev-3622	220	10	)	)	PUNCT
inlawrev-3622	220	11	.	.	PUNCT
inlawrev-3622	221	1	59	59	NUM
inlawrev-3622	221	2	.	.	PUNCT
inlawrev-3622	221	3	see	see	VERB
inlawrev-3622	221	4	fiscal	fiscal	ADJ
inlawrev-3622	221	5	impact	impact	NOUN
inlawrev-3622	221	6	statement	statement	NOUN
inlawrev-3622	221	7	,	,	PUNCT
inlawrev-3622	221	8	supra	supra	PROPN
inlawrev-3622	221	9	note	note	PROPN
inlawrev-3622	221	10	6	6	NUM
inlawrev-3622	221	11	,	,	PUNCT
inlawrev-3622	221	12	at	at	ADP
inlawrev-3622	221	13	13	13	NUM
inlawrev-3622	221	14	.	.	PUNCT
inlawrev-3622	221	15	60	60	NUM
inlawrev-3622	221	16	.	.	PUNCT
inlawrev-3622	222	1	770	770	NUM
inlawrev-3622	222	2	n.e.2d	n.e.2d	NOUN
inlawrev-3622	222	3	328	328	NUM
inlawrev-3622	222	4	(	(	PUNCT
inlawrev-3622	222	5	ind	ind	NOUN
inlawrev-3622	222	6	.	.	PUNCT
inlawrev-3622	222	7	2001	2001	NUM
inlawrev-3622	222	8	)	)	PUNCT
inlawrev-3622	222	9	.	.	PUNCT
inlawrev-3622	223	1	61	61	NUM
inlawrev-3622	223	2	.	.	PUNCT
inlawrev-3622	224	1	i	i	PRON
inlawrev-3622	224	2	d	d	PROPN
inlawrev-3622	224	3	at	at	ADP
inlawrev-3622	224	4	329	329	NUM
inlawrev-3622	224	5	.	.	PUNCT
inlawrev-3622	225	1	62	62	NUM
inlawrev-3622	225	2	.	.	PUNCT
inlawrev-3622	225	3	mat	mat	PROPN
inlawrev-3622	225	4	330	330	NUM
inlawrev-3622	225	5	.	.	SYM
inlawrev-3622	225	6	1258	1258	NUM
inlawrev-3622	225	7	indiana	indiana	PROPN
inlawrev-3622	225	8	law	law	PROPN
inlawrev-3622	225	9	review	review	NOUN
inlawrev-3622	226	1	[	[	X
inlawrev-3622	226	2	vol	vol	NOUN
inlawrev-3622	226	3	.	.	PUNCT
inlawrev-3622	227	1	36:1251	36:1251	NUM
inlawrev-3622	227	2	article	article	NOUN
inlawrev-3622	227	3	x	x	NOUN
inlawrev-3622	227	4	challenge	challenge	NOUN
inlawrev-3622	227	5	involved	involve	VERB
inlawrev-3622	227	6	a	a	DET
inlawrev-3622	227	7	question	question	NOUN
inlawrev-3622	227	8	of	of	ADP
inlawrev-3622	227	9	law	law	NOUN
inlawrev-3622	227	10	.	.	PUNCT
inlawrev-3622	228	1	it	it	PRON
inlawrev-3622	228	2	also	also	ADV
inlawrev-3622	228	3	stipulated	stipulate	VERB
inlawrev-3622	228	4	that	that	SCONJ
inlawrev-3622	228	5	the	the	DET
inlawrev-3622	228	6	remaining	remain	VERB
inlawrev-3622	228	7	three	three	NUM
inlawrev-3622	228	8	challenges	challenge	NOUN
inlawrev-3622	228	9	required	require	VERB
inlawrev-3622	228	10	an	an	DET
inlawrev-3622	228	11	analysis	analysis	NOUN
inlawrev-3622	228	12	ofcase	ofcase	NOUN
inlawrev-3622	228	13	law	law	NOUN
inlawrev-3622	228	14	because	because	SCONJ
inlawrev-3622	228	15	state	state	NOUN
inlawrev-3622	228	16	board	board	NOUN
inlawrev-3622	228	17	regulations	regulation	NOUN
inlawrev-3622	228	18	did	do	AUX
inlawrev-3622	228	19	not	not	PART
inlawrev-3622	228	20	fully	fully	ADV
inlawrev-3622	228	21	explain	explain	VERB
inlawrev-3622	228	22	the	the	DET
inlawrev-3622	228	23	evidence	evidence	NOUN
inlawrev-3622	228	24	necessary	necessary	ADJ
inlawrev-3622	228	25	to	to	PART
inlawrev-3622	228	26	prove	prove	VERB
inlawrev-3622	228	27	the	the	DET
inlawrev-3622	228	28	factor	factor	NOUN
inlawrev-3622	228	29	assignments	assignment	NOUN
inlawrev-3622	228	30	.	.	PUNCT
inlawrev-3622	229	1	the	the	DET
inlawrev-3622	229	2	supreme	supreme	PROPN
inlawrev-3622	229	3	court	court	PROPN
inlawrev-3622	229	4	agreed	agree	VERB
inlawrev-3622	229	5	with	with	ADP
inlawrev-3622	229	6	the	the	DET
inlawrev-3622	229	7	bar	bar	NOUN
inlawrev-3622	229	8	association	association	NOUN
inlawrev-3622	229	9	's	's	PART
inlawrev-3622	229	10	position	position	NOUN
inlawrev-3622	229	11	regarding	regard	VERB
inlawrev-3622	229	12	the	the	DET
inlawrev-3622	229	13	constitutional	constitutional	ADJ
inlawrev-3622	229	14	claim	claim	NOUN
inlawrev-3622	229	15	.	.	PUNCT
inlawrev-3622	230	1	63	63	NUM
inlawrev-3622	230	2	nevertheless	nevertheless	ADV
inlawrev-3622	230	3	,	,	PUNCT
inlawrev-3622	230	4	it	it	PRON
inlawrev-3622	230	5	disagreed	disagree	VERB
inlawrev-3622	230	6	with	with	ADP
inlawrev-3622	230	7	bar	bar	NOUN
inlawrev-3622	230	8	association	association	NOUN
inlawrev-3622	230	9	as	as	ADP
inlawrev-3622	230	10	to	to	ADP
inlawrev-3622	230	11	the	the	DET
inlawrev-3622	230	12	other	other	ADJ
inlawrev-3622	230	13	challenges	challenge	NOUN
inlawrev-3622	230	14	.	.	PUNCT
inlawrev-3622	231	1	64	64	NUM
inlawrev-3622	231	2	the	the	DET
inlawrev-3622	231	3	supreme	supreme	PROPN
inlawrev-3622	231	4	court	court	PROPN
inlawrev-3622	231	5	concluded	conclude	VERB
inlawrev-3622	231	6	that	that	SCONJ
inlawrev-3622	231	7	the	the	DET
inlawrev-3622	231	8	use	use	NOUN
inlawrev-3622	231	9	of	of	ADP
inlawrev-3622	231	10	court	court	NOUN
inlawrev-3622	231	11	opinions	opinion	NOUN
inlawrev-3622	231	12	to	to	PART
inlawrev-3622	231	13	answer	answer	VERB
inlawrev-3622	231	14	questions	question	NOUN
inlawrev-3622	231	15	about	about	ADP
inlawrev-3622	231	16	obsolescence	obsolescence	NOUN
inlawrev-3622	231	17	and	and	CCONJ
inlawrev-3622	231	18	depreciation	depreciation	NOUN
inlawrev-3622	231	19	factors	factor	NOUN
inlawrev-3622	231	20	did	do	AUX
inlawrev-3622	231	21	not	not	PART
inlawrev-3622	231	22	constitute	constitute	VERB
inlawrev-3622	231	23	the	the	DET
inlawrev-3622	231	24	practice	practice	NOUN
inlawrev-3622	231	25	of	of	ADP
inlawrev-3622	231	26	law	law	NOUN
inlawrev-3622	231	27	.	.	PUNCT
inlawrev-3622	232	1	in	in	ADP
inlawrev-3622	232	2	addition	addition	NOUN
inlawrev-3622	232	3	,	,	PUNCT
inlawrev-3622	232	4	the	the	DET
inlawrev-3622	232	5	court	court	NOUN
inlawrev-3622	232	6	refused	refuse	VERB
inlawrev-3622	232	7	to	to	PART
inlawrev-3622	232	8	enjoin	enjoin	VERB
inlawrev-3622	232	9	miller	miller	NOUN
inlawrev-3622	232	10	from	from	ADP
inlawrev-3622	232	11	practicing	practice	VERB
inlawrev-3622	232	12	before	before	ADP
inlawrev-3622	232	13	the	the	DET
inlawrev-3622	232	14	state	state	PROPN
inlawrev-3622	232	15	board	board	PROPN
inlawrev-3622	232	16	.	.	PUNCT
inlawrev-3622	233	1	65	65	NUM
inlawrev-3622	234	1	it	it	PRON
inlawrev-3622	234	2	reasoned	reason	VERB
inlawrev-3622	234	3	that	that	SCONJ
inlawrev-3622	234	4	the	the	DET
inlawrev-3622	234	5	rules	rule	NOUN
inlawrev-3622	234	6	governing	govern	VERB
inlawrev-3622	234	7	the	the	DET
inlawrev-3622	234	8	state	state	NOUN
inlawrev-3622	234	9	board	board	NOUN
inlawrev-3622	234	10	,	,	PUNCT
inlawrev-3622	234	11	66	66	NUM
inlawrev-3622	234	12	which	which	PRON
inlawrev-3622	234	13	became	become	VERB
inlawrev-3622	234	14	effective	effective	ADJ
inlawrev-3622	234	15	in	in	ADP
inlawrev-3622	234	16	2001	2001	NUM
inlawrev-3622	234	17	following	follow	VERB
inlawrev-3622	234	18	the	the	DET
inlawrev-3622	234	19	hoogenboom	hoogenboom	NOUN
inlawrev-3622	234	20	appeal	appeal	NOUN
inlawrev-3622	234	21	,	,	PUNCT
inlawrev-3622	234	22	would	would	AUX
inlawrev-3622	234	23	prevent	prevent	VERB
inlawrev-3622	234	24	miller	miller	NOUN
inlawrev-3622	234	25	from	from	ADP
inlawrev-3622	234	26	engaging	engage	VERB
inlawrev-3622	234	27	in	in	ADP
inlawrev-3622	234	28	the	the	DET
inlawrev-3622	234	29	unauthorized	unauthorized	ADJ
inlawrev-3622	234	30	practice	practice	NOUN
inlawrev-3622	234	31	of	of	ADP
inlawrev-3622	234	32	law	law	NOUN
inlawrev-3622	234	33	as	as	ADP
inlawrev-3622	234	34	a	a	DET
inlawrev-3622	234	35	tax	tax	NOUN
inlawrev-3622	234	36	representative	representative	NOUN
inlawrev-3622	234	37	in	in	ADP
inlawrev-3622	234	38	the	the	DET
inlawrev-3622	234	39	future	future	NOUN
inlawrev-3622	234	40	.	.	PUNCT
inlawrev-3622	235	1	the	the	DET
inlawrev-3622	235	2	supreme	supreme	PROPN
inlawrev-3622	235	3	court	court	PROPN
inlawrev-3622	235	4	particularly	particularly	ADV
inlawrev-3622	235	5	noted	note	VERB
inlawrev-3622	235	6	that	that	SCONJ
inlawrev-3622	235	7	a	a	DET
inlawrev-3622	235	8	tax	tax	NOUN
inlawrev-3622	235	9	representative	representative	NOUN
inlawrev-3622	235	10	may	may	AUX
inlawrev-3622	235	11	not	not	PART
inlawrev-3622	235	12	practice	practice	VERB
inlawrev-3622	235	13	before	before	ADP
inlawrev-3622	235	14	the	the	DET
inlawrev-3622	235	15	state	state	NOUN
inlawrev-3622	235	16	board	board	NOUN
inlawrev-3622	235	17	in	in	ADP
inlawrev-3622	235	18	actions	action	NOUN
inlawrev-3622	235	19	with	with	ADP
inlawrev-3622	235	20	claims	claim	NOUN
inlawrev-3622	235	21	that	that	SCONJ
inlawrev-3622	235	22	(	(	PUNCT
inlawrev-3622	235	23	1	1	X
inlawrev-3622	235	24	)	)	PUNCT
inlawrev-3622	235	25	assessments	assessment	NOUN
inlawrev-3622	235	26	or	or	CCONJ
inlawrev-3622	235	27	taxes	taxis	NOUN
inlawrev-3622	235	28	are	be	AUX
inlawrev-3622	235	29	"	"	PUNCT
inlawrev-3622	235	30	illegal	illegal	ADJ
inlawrev-3622	235	31	as	as	ADP
inlawrev-3622	235	32	a	a	DET
inlawrev-3622	235	33	matter	matter	NOUN
inlawrev-3622	235	34	of	of	ADP
inlawrev-3622	235	35	law	law	NOUN
inlawrev-3622	235	36	;	;	PUNCT
inlawrev-3622	235	37	"	"	PUNCT
inlawrev-3622	235	38	or	or	CCONJ
inlawrev-3622	235	39	(	(	PUNCT
inlawrev-3622	235	40	2	2	X
inlawrev-3622	235	41	)	)	PUNCT
inlawrev-3622	235	42	pertain	pertain	NOUN
inlawrev-3622	235	43	to	to	ADP
inlawrev-3622	235	44	the	the	DET
inlawrev-3622	235	45	constitutionality	constitutionality	NOUN
inlawrev-3622	235	46	of	of	ADP
inlawrev-3622	235	47	an	an	DET
inlawrev-3622	235	48	assessment	assessment	NOUN
inlawrev-3622	235	49	or	or	CCONJ
inlawrev-3622	235	50	any	any	DET
inlawrev-3622	235	51	other	other	ADJ
inlawrev-3622	235	52	representation	representation	NOUN
inlawrev-3622	235	53	that	that	PRON
inlawrev-3622	235	54	involves	involve	VERB
inlawrev-3622	235	55	the	the	DET
inlawrev-3622	235	56	practice	practice	NOUN
inlawrev-3622	235	57	oflaw	oflaw	ADJ
inlawrev-3622	235	58	.	.	PUNCT
inlawrev-3622	236	1	67	67	NUM
inlawrev-3622	237	1	lastly	lastly	ADV
inlawrev-3622	237	2	,	,	PUNCT
inlawrev-3622	237	3	the	the	DET
inlawrev-3622	237	4	court	court	NOUN
inlawrev-3622	237	5	acknowledged	acknowledge	VERB
inlawrev-3622	237	6	that	that	SCONJ
inlawrev-3622	237	7	a	a	DET
inlawrev-3622	237	8	tax	tax	NOUN
inlawrev-3622	237	9	representative	representative	NOUN
inlawrev-3622	237	10	must	must	AUX
inlawrev-3622	237	11	inform	inform	VERB
inlawrev-3622	237	12	a	a	DET
inlawrev-3622	237	13	prospective	prospective	ADJ
inlawrev-3622	237	14	client	client	NOUN
inlawrev-3622	237	15	in	in	ADP
inlawrev-3622	237	16	writing	write	VERB
inlawrev-3622	237	17	that	that	SCONJ
inlawrev-3622	238	1	he	he	PRON
inlawrev-3622	238	2	/	/	PUNCT
inlawrev-3622	239	1	she	she	PRON
inlawrev-3622	239	2	is	be	AUX
inlawrev-3622	239	3	not	not	PART
inlawrev-3622	239	4	an	an	DET
inlawrev-3622	239	5	attorney	attorney	NOUN
inlawrev-3622	239	6	,	,	PUNCT
inlawrev-3622	239	7	is	be	AUX
inlawrev-3622	239	8	not	not	PART
inlawrev-3622	239	9	licensed	license	VERB
inlawrev-3622	239	10	to	to	PART
inlawrev-3622	239	11	present	present	VERB
inlawrev-3622	239	12	legal	legal	ADJ
inlawrev-3622	239	13	arguments	argument	NOUN
inlawrev-3622	239	14	,	,	PUNCT
inlawrev-3622	239	15	and	and	CCONJ
inlawrev-3622	239	16	may	may	AUX
inlawrev-3622	239	17	not	not	PART
inlawrev-3622	239	18	address	address	VERB
inlawrev-3622	239	19	legal	legal	ADJ
inlawrev-3622	239	20	issues	issue	NOUN
inlawrev-3622	239	21	relating	relate	VERB
inlawrev-3622	239	22	to	to	ADP
inlawrev-3622	239	23	a	a	DET
inlawrev-3622	239	24	tax	tax	NOUN
inlawrev-3622	239	25	assessment.68	assessment.68	NOUN
inlawrev-3622	239	26	2	2	NUM
inlawrev-3622	239	27	.	.	PUNCT
inlawrev-3622	239	28	state	state	PROPN
inlawrev-3622	239	29	board	board	PROPN
inlawrev-3622	239	30	oftax	oftax	NOUN
inlawrev-3622	239	31	commissioners	commissioner	NOUN
inlawrev-3622	239	32	v.	v.	ADP
inlawrev-3622	239	33	juan	juan	PROPN
inlawrev-3622	239	34	c.	c.	PROPN
inlawrev-3622	239	35	and	and	CCONJ
inlawrev-3622	239	36	maria	maria	PROPN
inlawrev-3622	239	37	n.	n.	PROPN
inlawrev-3622	239	38	garcia	garcia	PROPN
inlawrev-3622	239	39	?	?	PUNCT
inlawrev-3622	240	1	9	9	X
inlawrev-3622	240	2	—	—	PUNCT
inlawrev-3622	240	3	assessors	assessor	NOUN
inlawrev-3622	240	4	assign	assign	VERB
inlawrev-3622	240	5	a	a	DET
inlawrev-3622	240	6	grade	grade	NOUN
inlawrev-3622	240	7	factor	factor	NOUN
inlawrev-3622	240	8	for	for	ADP
inlawrev-3622	240	9	tax	tax	NOUN
inlawrev-3622	240	10	valuation	valuation	NOUN
inlawrev-3622	240	11	ranging	range	VERB
inlawrev-3622	240	12	from	from	ADP
inlawrev-3622	240	13	"	"	PUNCT
inlawrev-3622	240	14	a	a	PRON
inlawrev-3622	240	15	"	"	PUNCT
inlawrev-3622	240	16	to	to	ADP
inlawrev-3622	240	17	"	"	PUNCT
inlawrev-3622	240	18	e	e	NOUN
inlawrev-3622	240	19	"	"	PUNCT
inlawrev-3622	240	20	based	base	VERB
inlawrev-3622	240	21	on	on	ADP
inlawrev-3622	240	22	a	a	DET
inlawrev-3622	240	23	home	home	NOUN
inlawrev-3622	240	24	's	's	PART
inlawrev-3622	240	25	construction	construction	NOUN
inlawrev-3622	240	26	qualities	quality	NOUN
inlawrev-3622	240	27	and	and	CCONJ
inlawrev-3622	240	28	amenities	amenity	NOUN
inlawrev-3622	240	29	in	in	ADP
inlawrev-3622	240	30	accord	accord	NOUN
inlawrev-3622	240	31	with	with	ADP
inlawrev-3622	240	32	the	the	DET
inlawrev-3622	240	33	state	state	NOUN
inlawrev-3622	240	34	board	board	NOUN
inlawrev-3622	240	35	regulations	regulation	NOUN
inlawrev-3622	240	36	.	.	PUNCT
inlawrev-3622	241	1	70	70	NUM
inlawrev-3622	241	2	grade	grade	NOUN
inlawrev-3622	241	3	"	"	PUNCT
inlawrev-3622	241	4	a	a	PRON
inlawrev-3622	241	5	"	"	PUNCT
inlawrev-3622	241	6	is	be	AUX
inlawrev-3622	241	7	the	the	DET
inlawrev-3622	241	8	highest	high	ADJ
inlawrev-3622	241	9	classification	classification	NOUN
inlawrev-3622	241	10	and	and	CCONJ
inlawrev-3622	241	11	defines	define	VERB
inlawrev-3622	241	12	a	a	DET
inlawrev-3622	241	13	dwelling	dwelling	NOUN
inlawrev-3622	241	14	that	that	PRON
inlawrev-3622	241	15	is	be	AUX
inlawrev-3622	241	16	of	of	ADP
inlawrev-3622	241	17	"	"	PUNCT
inlawrev-3622	241	18	outstanding	outstanding	ADJ
inlawrev-3622	241	19	architectural	architectural	ADJ
inlawrev-3622	241	20	style	style	NOUN
inlawrev-3622	241	21	and	and	CCONJ
inlawrev-3622	241	22	design	design	NOUN
inlawrev-3622	241	23	"	"	PUNCT
inlawrev-3622	241	24	and	and	CCONJ
inlawrev-3622	241	25	is	be	AUX
inlawrev-3622	241	26	"	"	PUNCT
inlawrev-3622	241	27	constructed	construct	VERB
inlawrev-3622	241	28	with	with	ADP
inlawrev-3622	241	29	the	the	DET
inlawrev-3622	241	30	finest	fine	ADJ
inlawrev-3622	241	31	quality	quality	NOUN
inlawrev-3622	241	32	materials	material	NOUN
inlawrev-3622	241	33	and	and	CCONJ
inlawrev-3622	241	34	workmanship	workmanship	NOUN
inlawrev-3622	241	35	throughout	throughout	ADP
inlawrev-3622	241	36	.	.	PUNCT
inlawrev-3622	241	37	"	"	PUNCT
inlawrev-3622	242	1	71	71	NUM
inlawrev-3622	242	2	such	such	ADJ
inlawrev-3622	242	3	dwellings	dwelling	NOUN
inlawrev-3622	242	4	have	have	VERB
inlawrev-3622	242	5	a	a	DET
inlawrev-3622	242	6	grade	grade	NOUN
inlawrev-3622	242	7	factor	factor	NOUN
inlawrev-3622	242	8	of	of	ADP
inlawrev-3622	242	9	1	1	NUM
inlawrev-3622	242	10	60	60	NUM
inlawrev-3622	242	11	%	%	NOUN
inlawrev-3622	242	12	of	of	ADP
inlawrev-3622	242	13	the	the	DET
inlawrev-3622	242	14	base	base	NOUN
inlawrev-3622	242	15	price	price	NOUN
inlawrev-3622	242	16	.	.	PUNCT
inlawrev-3622	243	1	in	in	ADP
inlawrev-3622	243	2	contrast	contrast	NOUN
inlawrev-3622	243	3	,	,	PUNCT
inlawrev-3622	243	4	"	"	PUNCT
inlawrev-3622	243	5	c	c	NOUN
inlawrev-3622	243	6	"	"	PUNCT
inlawrev-3622	243	7	grade	grade	NOUN
inlawrev-3622	243	8	dwellings	dwelling	NOUN
inlawrev-3622	243	9	are	be	AUX
inlawrev-3622	243	10	moderately	moderately	ADV
inlawrev-3622	243	11	attractive	attractive	ADJ
inlawrev-3622	243	12	,	,	PUNCT
inlawrev-3622	243	13	constructed	construct	VERB
inlawrev-3622	243	14	with	with	ADP
inlawrev-3622	243	15	average	average	ADJ
inlawrev-3622	243	16	quality	quality	NOUN
inlawrev-3622	243	17	materials	material	NOUN
inlawrev-3622	243	18	,	,	PUNCT
inlawrev-3622	243	19	and	and	CCONJ
inlawrev-3622	243	20	have	have	VERB
inlawrev-3622	243	21	a	a	DET
inlawrev-3622	243	22	63	63	NUM
inlawrev-3622	243	23	.	.	PUNCT
inlawrev-3622	244	1	i	i	PRON
inlawrev-3622	244	2	d.	d.	PROPN
inlawrev-3622	244	3	64	64	NUM
inlawrev-3622	244	4	.	.	PUNCT
inlawrev-3622	245	1	i	i	PRON
inlawrev-3622	245	2	d.	d.	PROPN
inlawrev-3622	245	3	65	65	NUM
inlawrev-3622	245	4	.	.	PUNCT
inlawrev-3622	246	1	i	i	PRON
inlawrev-3622	246	2	d.	d.	PROPN
inlawrev-3622	246	3	at	at	ADP
inlawrev-3622	246	4	331	331	NUM
inlawrev-3622	246	5	.	.	PUNCT
inlawrev-3622	247	1	66	66	NUM
inlawrev-3622	247	2	.	.	PUNCT
inlawrev-3622	248	1	the	the	DET
inlawrev-3622	248	2	indiana	indiana	PROPN
inlawrev-3622	248	3	administrative	administrative	PROPN
inlawrev-3622	248	4	code	code	PROPN
inlawrev-3622	248	5	defines	define	VERB
inlawrev-3622	248	6	a	a	DET
inlawrev-3622	248	7	"	"	PUNCT
inlawrev-3622	248	8	tax	tax	NOUN
inlawrev-3622	248	9	representative	representative	NOUN
inlawrev-3622	248	10	"	"	PUNCT
inlawrev-3622	248	11	as	as	ADP
inlawrev-3622	248	12	"	"	PUNCT
inlawrev-3622	248	13	a	a	DET
inlawrev-3622	248	14	person	person	NOUN
inlawrev-3622	248	15	who	who	PRON
inlawrev-3622	248	16	represents	represent	VERB
inlawrev-3622	248	17	another	another	DET
inlawrev-3622	248	18	person	person	NOUN
inlawrev-3622	248	19	at	at	ADP
inlawrev-3622	248	20	a	a	DET
inlawrev-3622	248	21	proceeding	proceeding	NOUN
inlawrev-3622	248	22	before	before	ADP
inlawrev-3622	248	23	the	the	DET
inlawrev-3622	248	24	property	property	NOUN
inlawrev-3622	248	25	tax	tax	NOUN
inlawrev-3622	248	26	assessment	assessment	NOUN
inlawrev-3622	248	27	board	board	PROPN
inlawrev-3622	248	28	of	of	ADP
inlawrev-3622	248	29	appeals	appeal	NOUN
inlawrev-3622	248	30	,	,	PUNCT
inlawrev-3622	248	31	the	the	DET
inlawrev-3622	248	32	division	division	NOUN
inlawrev-3622	248	33	of	of	ADP
inlawrev-3622	248	34	appeals	appeal	NOUN
inlawrev-3622	248	35	,	,	PUNCT
inlawrev-3622	248	36	or	or	CCONJ
inlawrev-3622	248	37	the	the	DET
inlawrev-3622	248	38	board	board	NOUN
inlawrev-3622	248	39	.	.	PUNCT
inlawrev-3622	248	40	"	"	PUNCT
inlawrev-3622	249	1	ind	ind	PROPN
inlawrev-3622	249	2	.	.	PUNCT
inlawrev-3622	250	1	admin	admin	PROPN
inlawrev-3622	250	2	.	.	PUNCT
inlawrev-3622	251	1	code	code	PROPN
inlawrev-3622	251	2	tit	tit	PROPN
inlawrev-3622	251	3	.	.	PUNCT
inlawrev-3622	252	1	50	50	NUM
inlawrev-3622	252	2	,	,	PUNCT
inlawrev-3622	252	3	r.	r.	PROPN
inlawrev-3622	252	4	15	15	NUM
inlawrev-3622	252	5	-	-	SYM
inlawrev-3622	252	6	5	5	NUM
inlawrev-3622	252	7	-	-	SYM
inlawrev-3622	252	8	5	5	NUM
inlawrev-3622	252	9	(	(	PUNCT
inlawrev-3622	252	10	2001	2001	NUM
inlawrev-3622	252	11	)	)	PUNCT
inlawrev-3622	252	12	.	.	PUNCT
inlawrev-3622	253	1	67	67	NUM
inlawrev-3622	253	2	.	.	PUNCT
inlawrev-3622	254	1	see	see	VERB
inlawrev-3622	254	2	50	50	NUM
inlawrev-3622	254	3	ind	ind	NOUN
inlawrev-3622	254	4	.	.	PUNCT
inlawrev-3622	255	1	admin	admin	PROPN
inlawrev-3622	255	2	.	.	PUNCT
inlawrev-3622	255	3	code	code	PROPN
inlawrev-3622	255	4	tit	tit	PROPN
inlawrev-3622	255	5	.	.	PUNCT
inlawrev-3622	256	1	50	50	NUM
inlawrev-3622	256	2	,	,	PUNCT
inlawrev-3622	256	3	r.	r.	NOUN
inlawrev-3622	256	4	50	50	NUM
inlawrev-3622	256	5	-	-	SYM
inlawrev-3622	256	6	15	15	NUM
inlawrev-3622	256	7	-	-	PUNCT
inlawrev-3622	256	8	5	5	NUM
inlawrev-3622	256	9	-	-	SYM
inlawrev-3622	256	10	2	2	NUM
inlawrev-3622	256	11	(	(	PUNCT
inlawrev-3622	256	12	2001	2001	NUM
inlawrev-3622	256	13	)	)	PUNCT
inlawrev-3622	256	14	.	.	PUNCT
inlawrev-3622	257	1	68	68	NUM
inlawrev-3622	257	2	.	.	PUNCT
inlawrev-3622	257	3	see	see	VERB
inlawrev-3622	257	4	50	50	NUM
inlawrev-3622	257	5	ind	ind	NOUN
inlawrev-3622	257	6	.	.	PUNCT
inlawrev-3622	258	1	admin	admin	PROPN
inlawrev-3622	258	2	.	.	PUNCT
inlawrev-3622	258	3	code	code	PROPN
inlawrev-3622	258	4	tit	tit	PROPN
inlawrev-3622	258	5	.	.	PUNCT
inlawrev-3622	259	1	50	50	NUM
inlawrev-3622	259	2	,	,	PUNCT
inlawrev-3622	259	3	r.	r.	PROPN
inlawrev-3622	259	4	15	15	NUM
inlawrev-3622	259	5	-	-	SYM
inlawrev-3622	259	6	5	5	NUM
inlawrev-3622	259	7	-	-	SYM
inlawrev-3622	259	8	5	5	NUM
inlawrev-3622	259	9	(	(	PUNCT
inlawrev-3622	259	10	2001	2001	NUM
inlawrev-3622	259	11	)	)	PUNCT
inlawrev-3622	259	12	.	.	PUNCT
inlawrev-3622	260	1	69	69	NUM
inlawrev-3622	260	2	.	.	X
inlawrev-3622	261	1	766	766	NUM
inlawrev-3622	261	2	n.e.2d	n.e.2d	NOUN
inlawrev-3622	261	3	341	341	NUM
inlawrev-3622	261	4	(	(	PUNCT
inlawrev-3622	261	5	ind	ind	NOUN
inlawrev-3622	261	6	.	.	PUNCT
inlawrev-3622	261	7	2002	2002	NUM
inlawrev-3622	261	8	)	)	PUNCT
inlawrev-3622	261	9	.	.	PUNCT
inlawrev-3622	262	1	as	as	SCONJ
inlawrev-3622	262	2	the	the	DET
inlawrev-3622	262	3	indiana	indiana	PROPN
inlawrev-3622	262	4	supreme	supreme	PROPN
inlawrev-3622	262	5	court	court	PROPN
inlawrev-3622	262	6	decided	decide	VERB
inlawrev-3622	262	7	this	this	DET
inlawrev-3622	262	8	case	case	NOUN
inlawrev-3622	262	9	,	,	PUNCT
inlawrev-3622	262	10	the	the	DET
inlawrev-3622	262	11	state	state	NOUN
inlawrev-3622	262	12	board	board	PROPN
inlawrev-3622	262	13	of	of	ADP
inlawrev-3622	262	14	tax	tax	NOUN
inlawrev-3622	262	15	commissioners	commissioner	NOUN
inlawrev-3622	262	16	were	be	AUX
inlawrev-3622	262	17	in	in	ADP
inlawrev-3622	262	18	the	the	DET
inlawrev-3622	262	19	process	process	NOUN
inlawrev-3622	262	20	of	of	ADP
inlawrev-3622	262	21	developing	develop	VERB
inlawrev-3622	262	22	a	a	DET
inlawrev-3622	262	23	new	new	ADJ
inlawrev-3622	262	24	manual	manual	NOUN
inlawrev-3622	262	25	and	and	CCONJ
inlawrev-3622	262	26	guidelines	guideline	NOUN
inlawrev-3622	262	27	for	for	ADP
inlawrev-3622	262	28	property	property	NOUN
inlawrev-3622	262	29	tax	tax	NOUN
inlawrev-3622	262	30	assessments	assessment	NOUN
inlawrev-3622	262	31	.	.	PUNCT
inlawrev-3622	263	1	the	the	DET
inlawrev-3622	263	2	board	board	NOUN
inlawrev-3622	263	3	sought	seek	VERB
inlawrev-3622	263	4	to	to	PART
inlawrev-3622	263	5	establish	establish	VERB
inlawrev-3622	263	6	a	a	DET
inlawrev-3622	263	7	more	more	ADV
inlawrev-3622	263	8	objectively	objectively	ADV
inlawrev-3622	263	9	verifiable	verifiable	ADJ
inlawrev-3622	263	10	result	result	NOUN
inlawrev-3622	263	11	that	that	PRON
inlawrev-3622	263	12	will	will	AUX
inlawrev-3622	263	13	satisfy	satisfy	VERB
inlawrev-3622	263	14	the	the	DET
inlawrev-3622	263	15	constitutional	constitutional	ADJ
inlawrev-3622	263	16	requirement	requirement	NOUN
inlawrev-3622	263	17	of	of	ADP
inlawrev-3622	263	18	uniform	uniform	NOUN
inlawrev-3622	263	19	and	and	CCONJ
inlawrev-3622	263	20	equal	equal	ADJ
inlawrev-3622	263	21	assessments	assessment	NOUN
inlawrev-3622	263	22	.	.	PUNCT
inlawrev-3622	264	1	see	see	VERB
inlawrev-3622	264	2	state	state	NOUN
inlawrev-3622	264	3	board	board	PROPN
inlawrev-3622	264	4	of	of	ADP
inlawrev-3622	264	5	tax	tax	NOUN
inlawrev-3622	264	6	commissioners	commissioner	NOUN
inlawrev-3622	264	7	,	,	PUNCT
inlawrev-3622	264	8	2002	2002	NUM
inlawrev-3622	264	9	real	real	ADJ
inlawrev-3622	264	10	property	property	NOUN
inlawrev-3622	264	11	assessment	assessment	NOUN
inlawrev-3622	264	12	manual	manual	NOUN
inlawrev-3622	264	13	2	2	NUM
inlawrev-3622	264	14	(	(	PUNCT
inlawrev-3622	264	15	200	200	NUM
inlawrev-3622	264	16	1	1	NUM
inlawrev-3622	264	17	)	)	PUNCT
inlawrev-3622	264	18	.	.	PUNCT
inlawrev-3622	265	1	in	in	ADP
inlawrev-3622	265	2	addition	addition	NOUN
inlawrev-3622	265	3	,	,	PUNCT
inlawrev-3622	265	4	the	the	DET
inlawrev-3622	265	5	state	state	NOUN
inlawrev-3622	265	6	board	board	PROPN
inlawrev-3622	265	7	of	of	ADP
inlawrev-3622	265	8	tax	tax	NOUN
inlawrev-3622	265	9	commissioners	commissioner	NOUN
inlawrev-3622	265	10	was	be	AUX
inlawrev-3622	265	11	abolished	abolish	VERB
inlawrev-3622	265	12	as	as	ADP
inlawrev-3622	265	13	of	of	ADP
inlawrev-3622	265	14	january	january	PROPN
inlawrev-3622	265	15	1	1	NUM
inlawrev-3622	265	16	,	,	PUNCT
inlawrev-3622	265	17	2002	2002	NUM
inlawrev-3622	265	18	.	.	PUNCT
inlawrev-3622	266	1	it	it	PRON
inlawrev-3622	266	2	duties	duty	NOUN
inlawrev-3622	266	3	were	be	AUX
inlawrev-3622	266	4	distributed	distribute	VERB
inlawrev-3622	266	5	to	to	ADP
inlawrev-3622	266	6	two	two	NUM
inlawrev-3622	266	7	new	new	ADJ
inlawrev-3622	266	8	agencies	agency	NOUN
inlawrev-3622	266	9	:	:	PUNCT
inlawrev-3622	266	10	the	the	DET
inlawrev-3622	266	11	department	department	NOUN
inlawrev-3622	266	12	of	of	ADP
inlawrev-3622	266	13	local	local	ADJ
inlawrev-3622	266	14	government	government	NOUN
inlawrev-3622	266	15	finance	finance	NOUN
inlawrev-3622	266	16	for	for	ADP
inlawrev-3622	266	17	tax	tax	NOUN
inlawrev-3622	266	18	collection	collection	NOUN
inlawrev-3622	266	19	and	and	CCONJ
inlawrev-3622	266	20	the	the	DET
inlawrev-3622	266	21	indiana	indiana	PROPN
inlawrev-3622	266	22	board	board	PROPN
inlawrev-3622	266	23	of	of	ADP
inlawrev-3622	266	24	tax	tax	NOUN
inlawrev-3622	266	25	review	review	NOUN
inlawrev-3622	266	26	for	for	ADP
inlawrev-3622	266	27	review	review	NOUN
inlawrev-3622	266	28	of	of	ADP
inlawrev-3622	266	29	property	property	NOUN
inlawrev-3622	266	30	tax	tax	NOUN
inlawrev-3622	266	31	appeals	appeal	NOUN
inlawrev-3622	266	32	.	.	PUNCT
inlawrev-3622	267	1	see	see	VERB
inlawrev-3622	267	2	ind	ind	PROPN
inlawrev-3622	267	3	.	.	PUNCT
inlawrev-3622	268	1	code	code	PROPN
inlawrev-3622	268	2	§	§	PROPN
inlawrev-3622	268	3	§	§	PROPN
inlawrev-3622	268	4	6	6	NUM
inlawrev-3622	268	5	-	-	SYM
inlawrev-3622	268	6	1.5	1.5	NUM
inlawrev-3622	268	7	-	-	PUNCT
inlawrev-3622	268	8	1	1	NUM
inlawrev-3622	268	9	-	-	SYM
inlawrev-3622	268	10	3	3	NUM
inlawrev-3622	268	11	,	,	PUNCT
inlawrev-3622	268	12	4	4	NUM
inlawrev-3622	268	13	-	-	SYM
inlawrev-3622	268	14	1	1	NUM
inlawrev-3622	268	15	(	(	PUNCT
inlawrev-3622	268	16	2001	2001	NUM
inlawrev-3622	268	17	)	)	PUNCT
inlawrev-3622	268	18	.	.	PUNCT
inlawrev-3622	269	1	70	70	NUM
inlawrev-3622	269	2	.	.	X
inlawrev-3622	270	1	garcia	garcia	PROPN
inlawrev-3622	270	2	,	,	PUNCT
inlawrev-3622	270	3	766	766	NUM
inlawrev-3622	270	4	n.e.2d	n.e.2d	NOUN
inlawrev-3622	270	5	at	at	ADP
inlawrev-3622	270	6	345	345	NUM
inlawrev-3622	270	7	-	-	SYM
inlawrev-3622	270	8	46	46	NUM
inlawrev-3622	270	9	(	(	PUNCT
inlawrev-3622	270	10	citing	cite	VERB
inlawrev-3622	270	11	ind	ind	NOUN
inlawrev-3622	270	12	.	.	PUNCT
inlawrev-3622	271	1	admin	admin	PROPN
inlawrev-3622	271	2	.	.	PUNCT
inlawrev-3622	271	3	code	code	PROPN
inlawrev-3622	271	4	tit	tit	PROPN
inlawrev-3622	271	5	.	.	PUNCT
inlawrev-3622	272	1	50	50	NUM
inlawrev-3622	272	2	,	,	PUNCT
inlawrev-3622	272	3	r	r	NOUN
inlawrev-3622	272	4	2.1	2.1	NUM
inlawrev-3622	272	5	-	-	SYM
inlawrev-3622	272	6	3	3	NUM
inlawrev-3622	272	7	-	-	SYM
inlawrev-3622	272	8	4	4	NUM
inlawrev-3622	272	9	(	(	PUNCT
inlawrev-3622	272	10	1992	1992	NUM
inlawrev-3622	272	11	)	)	PUNCT
inlawrev-3622	272	12	)	)	PUNCT
inlawrev-3622	272	13	.	.	PUNCT
inlawrev-3622	273	1	71	71	NUM
inlawrev-3622	273	2	.	.	PUNCT
inlawrev-3622	274	1	i	i	PRON
inlawrev-3622	274	2	d.	d.	PROPN
inlawrev-3622	274	3	2003	2003	NUM
inlawrev-3622	274	4	]	]	PUNCT
inlawrev-3622	275	1	taxation	taxation	NOUN
inlawrev-3622	275	2	1259	1259	NUM
inlawrev-3622	275	3	grade	grade	NOUN
inlawrev-3622	275	4	factor	factor	NOUN
inlawrev-3622	275	5	of	of	ADP
inlawrev-3622	275	6	1	1	NUM
inlawrev-3622	275	7	00	00	NUM
inlawrev-3622	275	8	%	%	NOUN
inlawrev-3622	275	9	.	.	PUNCT
inlawrev-3622	276	1	72	72	NUM
inlawrev-3622	276	2	ifa	ifa	PROPN
inlawrev-3622	276	3	dwelling	dwelling	NOUN
inlawrev-3622	276	4	falls	fall	VERB
inlawrev-3622	276	5	in	in	ADP
inlawrev-3622	276	6	between	between	ADP
inlawrev-3622	276	7	the	the	DET
inlawrev-3622	276	8	classifications	classification	NOUN
inlawrev-3622	276	9	,	,	PUNCT
inlawrev-3622	276	10	then	then	ADV
inlawrev-3622	276	11	an	an	DET
inlawrev-3622	276	12	assessor	assessor	NOUN
inlawrev-3622	276	13	may	may	AUX
inlawrev-3622	276	14	assign	assign	VERB
inlawrev-3622	276	15	pluses	plus	NOUN
inlawrev-3622	276	16	and	and	CCONJ
inlawrev-3622	276	17	minuses	minus	NOUN
inlawrev-3622	276	18	to	to	PART
inlawrev-3622	276	19	further	far	ADV
inlawrev-3622	276	20	narrow	narrow	ADJ
inlawrev-3622	276	21	grades.73	grades.73	PROPN
inlawrev-3622	276	22	grades	grade	NOUN
inlawrev-3622	276	23	that	that	PRON
inlawrev-3622	276	24	fall	fall	VERB
inlawrev-3622	276	25	above	above	ADP
inlawrev-3622	276	26	"	"	PUNCT
inlawrev-3622	276	27	a	a	PRON
inlawrev-3622	276	28	"	"	PUNCT
inlawrev-3622	276	29	may	may	AUX
inlawrev-3622	276	30	be	be	AUX
inlawrev-3622	276	31	indicated	indicate	VERB
inlawrev-3622	276	32	by	by	ADP
inlawrev-3622	276	33	"	"	PUNCT
inlawrev-3622	276	34	+1	+1	PROPN
inlawrev-3622	276	35	through	through	ADP
inlawrev-3622	276	36	+10	+10	NOUN
inlawrev-3622	276	37	,	,	PUNCT
inlawrev-3622	276	38	"	"	PUNCT
inlawrev-3622	276	39	and	and	CCONJ
inlawrev-3622	276	40	each	each	DET
inlawrev-3622	276	41	increment	increment	NOUN
inlawrev-3622	276	42	above	above	ADP
inlawrev-3622	276	43	"	"	PUNCT
inlawrev-3622	276	44	a	a	PRON
inlawrev-3622	276	45	"	"	PUNCT
inlawrev-3622	276	46	represents	represent	VERB
inlawrev-3622	276	47	an	an	DET
inlawrev-3622	276	48	increase	increase	NOUN
inlawrev-3622	276	49	in	in	ADP
inlawrev-3622	276	50	value	value	NOUN
inlawrev-3622	276	51	over	over	ADP
inlawrev-3622	276	52	the	the	DET
inlawrev-3622	276	53	base	base	NOUN
inlawrev-3622	276	54	grade	grade	NOUN
inlawrev-3622	276	55	of	of	ADP
inlawrev-3622	276	56	20%.74	20%.74	NUM
inlawrev-3622	276	57	the	the	DET
inlawrev-3622	276	58	regulations	regulation	NOUN
inlawrev-3622	276	59	also	also	ADV
inlawrev-3622	276	60	allow	allow	VERB
inlawrev-3622	276	61	grades	grade	NOUN
inlawrev-3622	276	62	"	"	PUNCT
inlawrev-3622	276	63	a+4	a+4	NOUN
inlawrev-3622	276	64	"	"	PUNCT
inlawrev-3622	276	65	and	and	CCONJ
inlawrev-3622	276	66	"	"	PUNCT
inlawrev-3622	276	67	a+10	a+10	ADJ
inlawrev-3622	276	68	"	"	PUNCT
inlawrev-3622	276	69	to	to	PART
inlawrev-3622	276	70	be	be	AUX
inlawrev-3622	276	71	designated	designate	VERB
inlawrev-3622	276	72	as	as	ADP
inlawrev-3622	276	73	"	"	PUNCT
inlawrev-3622	276	74	aa	aa	NOUN
inlawrev-3622	276	75	"	"	PUNCT
inlawrev-3622	276	76	and	and	CCONJ
inlawrev-3622	276	77	"	"	PUNCT
inlawrev-3622	276	78	aaa	aaa	NOUN
inlawrev-3622	276	79	,	,	PUNCT
inlawrev-3622	276	80	"	"	PUNCT
inlawrev-3622	276	81	respectively	respectively	ADV
inlawrev-3622	276	82	.	.	PUNCT
inlawrev-3622	277	1	with	with	ADP
inlawrev-3622	277	2	this	this	DET
inlawrev-3622	277	3	general	general	ADJ
inlawrev-3622	277	4	background	background	NOUN
inlawrev-3622	277	5	regarding	regard	VERB
inlawrev-3622	277	6	tax	tax	NOUN
inlawrev-3622	277	7	valuation	valuation	NOUN
inlawrev-3622	277	8	,	,	PUNCT
inlawrev-3622	277	9	juan	juan	PROPN
inlawrev-3622	277	10	and	and	CCONJ
inlawrev-3622	277	11	maria	maria	PROPN
inlawrev-3622	277	12	garcia	garcia	PROPN
inlawrev-3622	277	13	(	(	PUNCT
inlawrev-3622	277	14	"	"	PUNCT
inlawrev-3622	277	15	the	the	DET
inlawrev-3622	277	16	garcias	garcia	NOUN
inlawrev-3622	277	17	"	"	PUNCT
inlawrev-3622	277	18	)	)	PUNCT
inlawrev-3622	277	19	reside	reside	VERB
inlawrev-3622	277	20	in	in	ADP
inlawrev-3622	277	21	an	an	DET
inlawrev-3622	277	22	11,000	11,000	NUM
inlawrev-3622	277	23	square	square	ADJ
inlawrev-3622	277	24	foot	foot	NOUN
inlawrev-3622	277	25	dwelling	dwell	VERB
inlawrev-3622	277	26	in	in	ADP
inlawrev-3622	277	27	south	south	PROPN
inlawrev-3622	277	28	bend	bend	PROPN
inlawrev-3622	277	29	,	,	PUNCT
inlawrev-3622	277	30	indiana	indiana	PROPN
inlawrev-3622	277	31	.	.	PUNCT
inlawrev-3622	278	1	75	75	NUM
inlawrev-3622	278	2	when	when	SCONJ
inlawrev-3622	278	3	their	their	PRON
inlawrev-3622	278	4	home	home	NOUN
inlawrev-3622	278	5	was	be	AUX
inlawrev-3622	278	6	constructed	construct	VERB
inlawrev-3622	278	7	in	in	ADP
inlawrev-3622	278	8	1991	1991	NUM
inlawrev-3622	278	9	,	,	PUNCT
inlawrev-3622	278	10	the	the	DET
inlawrev-3622	278	11	actual	actual	ADJ
inlawrev-3622	278	12	building	building	NOUN
inlawrev-3622	278	13	cost	cost	NOUN
inlawrev-3622	278	14	was	be	AUX
inlawrev-3622	278	15	$	$	SYM
inlawrev-3622	278	16	1	1	NUM
inlawrev-3622	278	17	,	,	PUNCT
inlawrev-3622	278	18	634,543	634,543	NUM
inlawrev-3622	278	19	.	.	PUNCT
inlawrev-3622	279	1	the	the	DET
inlawrev-3622	279	2	township	township	NOUN
inlawrev-3622	279	3	tax	tax	NOUN
inlawrev-3622	279	4	assessor	assessor	NOUN
inlawrev-3622	279	5	originally	originally	ADV
inlawrev-3622	279	6	assigned	assign	VERB
inlawrev-3622	279	7	a	a	DET
inlawrev-3622	279	8	grade	grade	NOUN
inlawrev-3622	279	9	"	"	PUNCT
inlawrev-3622	279	10	a+10	a+10	ADJ
inlawrev-3622	279	11	"	"	PUNCT
inlawrev-3622	279	12	to	to	ADP
inlawrev-3622	279	13	their	their	PRON
inlawrev-3622	279	14	home	home	NOUN
inlawrev-3622	279	15	.	.	PUNCT
inlawrev-3622	280	1	upset	upset	VERB
inlawrev-3622	280	2	with	with	ADP
inlawrev-3622	280	3	this	this	DET
inlawrev-3622	280	4	grade	grade	NOUN
inlawrev-3622	280	5	,	,	PUNCT
inlawrev-3622	280	6	the	the	DET
inlawrev-3622	280	7	garcias	garcia	NOUN
inlawrev-3622	280	8	petitioned	petition	VERB
inlawrev-3622	280	9	the	the	DET
inlawrev-3622	280	10	county	county	NOUN
inlawrev-3622	280	11	board	board	NOUN
inlawrev-3622	280	12	of	of	ADP
inlawrev-3622	280	13	review	review	NOUN
inlawrev-3622	280	14	(	(	PUNCT
inlawrev-3622	280	15	"	"	PUNCT
inlawrev-3622	280	16	county	county	NOUN
inlawrev-3622	280	17	board	board	NOUN
inlawrev-3622	280	18	"	"	PUNCT
inlawrev-3622	280	19	)	)	PUNCT
inlawrev-3622	280	20	for	for	ADP
inlawrev-3622	280	21	re	re	NOUN
inlawrev-3622	280	22	-	-	NOUN
inlawrev-3622	280	23	evaluation	evaluation	NOUN
inlawrev-3622	280	24	.	.	PUNCT
inlawrev-3622	281	1	the	the	DET
inlawrev-3622	281	2	county	county	NOUN
inlawrev-3622	281	3	board	board	NOUN
inlawrev-3622	281	4	determined	determine	VERB
inlawrev-3622	281	5	that	that	SCONJ
inlawrev-3622	281	6	the	the	DET
inlawrev-3622	281	7	assessment	assessment	NOUN
inlawrev-3622	281	8	was	be	AUX
inlawrev-3622	281	9	entirely	entirely	ADV
inlawrev-3622	281	10	proper	proper	ADJ
inlawrev-3622	281	11	.	.	PUNCT
inlawrev-3622	282	1	the	the	DET
inlawrev-3622	282	2	garcias	garcia	NOUN
inlawrev-3622	282	3	then	then	ADV
inlawrev-3622	282	4	filed	file	VERB
inlawrev-3622	282	5	a	a	DET
inlawrev-3622	282	6	petition	petition	NOUN
inlawrev-3622	282	7	for	for	ADP
inlawrev-3622	282	8	review	review	NOUN
inlawrev-3622	282	9	of	of	ADP
inlawrev-3622	282	10	assessment	assessment	NOUN
inlawrev-3622	282	11	with	with	ADP
inlawrev-3622	282	12	the	the	DET
inlawrev-3622	282	13	state	state	NOUN
inlawrev-3622	282	14	board	board	NOUN
inlawrev-3622	282	15	in	in	ADP
inlawrev-3622	282	16	march	march	PROPN
inlawrev-3622	282	17	1994	1994	NUM
inlawrev-3622	282	18	.	.	PUNCT
inlawrev-3622	283	1	following	follow	VERB
inlawrev-3622	283	2	a	a	DET
inlawrev-3622	283	3	hearing	hearing	NOUN
inlawrev-3622	283	4	,	,	PUNCT
inlawrev-3622	283	5	the	the	DET
inlawrev-3622	283	6	state	state	NOUN
inlawrev-3622	283	7	board	board	NOUN
inlawrev-3622	283	8	found	find	VERB
inlawrev-3622	283	9	that	that	SCONJ
inlawrev-3622	283	10	the	the	DET
inlawrev-3622	283	11	garcias	garcia	NOUN
inlawrev-3622	283	12	'	'	PART
inlawrev-3622	283	13	home	home	NOUN
inlawrev-3622	283	14	deserved	deserve	VERB
inlawrev-3622	283	15	an	an	DET
inlawrev-3622	283	16	elevated	elevated	ADJ
inlawrev-3622	283	17	"	"	PUNCT
inlawrev-3622	283	18	a	a	DET
inlawrev-3622	283	19	"	"	PUNCT
inlawrev-3622	283	20	grade	grade	NOUN
inlawrev-3622	283	21	,	,	PUNCT
inlawrev-3622	283	22	but	but	CCONJ
inlawrev-3622	283	23	reduced	reduce	VERB
inlawrev-3622	283	24	the	the	DET
inlawrev-3622	283	25	actual	actual	ADJ
inlawrev-3622	283	26	assessment	assessment	NOUN
inlawrev-3622	283	27	to	to	ADP
inlawrev-3622	283	28	"	"	PUNCT
inlawrev-3622	283	29	a+4	a+4	PROPN
inlawrev-3622	283	30	.	.	PUNCT
inlawrev-3622	283	31	"	"	PUNCT
inlawrev-3622	284	1	76	76	NUM
inlawrev-3622	284	2	the	the	DET
inlawrev-3622	284	3	garcias	garcia	NOUN
inlawrev-3622	284	4	remained	remain	VERB
inlawrev-3622	284	5	,	,	PUNCT
inlawrev-3622	284	6	nevertheless	nevertheless	ADV
inlawrev-3622	284	7	,	,	PUNCT
inlawrev-3622	284	8	displeased	displeased	ADJ
inlawrev-3622	284	9	with	with	ADP
inlawrev-3622	284	10	the	the	DET
inlawrev-3622	284	11	grade	grade	NOUN
inlawrev-3622	284	12	assignment	assignment	NOUN
inlawrev-3622	284	13	and	and	CCONJ
inlawrev-3622	284	14	petitioned	petition	VERB
inlawrev-3622	284	15	to	to	ADP
inlawrev-3622	284	16	the	the	DET
inlawrev-3622	284	17	tax	tax	NOUN
inlawrev-3622	284	18	court	court	NOUN
inlawrev-3622	284	19	.	.	PUNCT
inlawrev-3622	285	1	this	this	DET
inlawrev-3622	285	2	court	court	NOUN
inlawrev-3622	285	3	found	find	VERB
inlawrev-3622	285	4	that	that	SCONJ
inlawrev-3622	285	5	the	the	DET
inlawrev-3622	285	6	state	state	NOUN
inlawrev-3622	285	7	board	board	NOUN
inlawrev-3622	285	8	employed	employ	VERB
inlawrev-3622	285	9	an	an	DET
inlawrev-3622	285	10	arbitrary	arbitrary	ADJ
inlawrev-3622	285	11	and	and	CCONJ
inlawrev-3622	285	12	capricious	capricious	ADJ
inlawrev-3622	285	13	methodology	methodology	NOUN
inlawrev-3622	285	14	in	in	ADP
inlawrev-3622	285	15	grading	grade	VERB
inlawrev-3622	285	16	dwellings	dwelling	NOUN
inlawrev-3622	285	17	above	above	ADP
inlawrev-3622	285	18	an	an	DET
inlawrev-3622	285	19	"	"	PUNCT
inlawrev-3622	285	20	a	a	PRON
inlawrev-3622	285	21	"	"	PUNCT
inlawrev-3622	285	22	and	and	CCONJ
inlawrev-3622	285	23	remanded	remand	VERB
inlawrev-3622	285	24	the	the	DET
inlawrev-3622	285	25	case	case	NOUN
inlawrev-3622	285	26	to	to	ADP
inlawrev-3622	285	27	the	the	DET
inlawrev-3622	285	28	state	state	NOUN
inlawrev-3622	285	29	board	board	NOUN
inlawrev-3622	285	30	for	for	ADP
inlawrev-3622	285	31	further	further	ADJ
inlawrev-3622	285	32	considerations	consideration	NOUN
inlawrev-3622	285	33	.	.	PUNCT
inlawrev-3622	286	1	77	77	NUM
inlawrev-3622	287	1	upon	upon	SCONJ
inlawrev-3622	287	2	remand	remand	NOUN
inlawrev-3622	287	3	,	,	PUNCT
inlawrev-3622	287	4	the	the	DET
inlawrev-3622	287	5	board	board	NOUN
inlawrev-3622	287	6	revised	revise	VERB
inlawrev-3622	287	7	the	the	DET
inlawrev-3622	287	8	grade	grade	NOUN
inlawrev-3622	287	9	using	use	VERB
inlawrev-3622	287	10	a	a	DET
inlawrev-3622	287	11	four	four	NUM
inlawrev-3622	287	12	-	-	PUNCT
inlawrev-3622	287	13	step	step	NOUN
inlawrev-3622	287	14	process.78	process.78	ADJ
inlawrev-3622	287	15	first	first	ADV
inlawrev-3622	287	16	,	,	PUNCT
inlawrev-3622	287	17	the	the	DET
inlawrev-3622	287	18	board	board	NOUN
inlawrev-3622	287	19	considered	consider	VERB
inlawrev-3622	287	20	the	the	DET
inlawrev-3622	287	21	actual	actual	ADJ
inlawrev-3622	287	22	construction	construction	NOUN
inlawrev-3622	287	23	cost	cost	NOUN
inlawrev-3622	287	24	of	of	ADP
inlawrev-3622	287	25	the	the	DET
inlawrev-3622	287	26	home	home	NOUN
inlawrev-3622	287	27	and	and	CCONJ
inlawrev-3622	287	28	subtracted	subtract	VERB
inlawrev-3622	287	29	either	either	CCONJ
inlawrev-3622	287	30	(	(	PUNCT
inlawrev-3622	287	31	1	1	X
inlawrev-3622	287	32	)	)	PUNCT
inlawrev-3622	287	33	items	item	NOUN
inlawrev-3622	287	34	not	not	PART
inlawrev-3622	287	35	assessed	assess	VERB
inlawrev-3622	287	36	in	in	ADP
inlawrev-3622	287	37	indiana	indiana	PROPN
inlawrev-3622	287	38	;	;	PUNCT
inlawrev-3622	287	39	or	or	CCONJ
inlawrev-3622	287	40	(	(	PUNCT
inlawrev-3622	287	41	2	2	X
inlawrev-3622	287	42	)	)	PUNCT
inlawrev-3622	287	43	items	item	NOUN
inlawrev-3622	287	44	assessed	assess	VERB
inlawrev-3622	287	45	as	as	ADP
inlawrev-3622	287	46	separate	separate	ADJ
inlawrev-3622	287	47	line	line	NOUN
inlawrev-3622	287	48	items	item	NOUN
inlawrev-3622	287	49	.	.	PUNCT
inlawrev-3622	288	1	second	second	ADJ
inlawrev-3622	288	2	,	,	PUNCT
inlawrev-3622	288	3	the	the	DET
inlawrev-3622	288	4	board	board	NOUN
inlawrev-3622	288	5	equated	equate	VERB
inlawrev-3622	288	6	the	the	DET
inlawrev-3622	288	7	1991	1991	NUM
inlawrev-3622	288	8	construction	construction	NOUN
inlawrev-3622	288	9	cost	cost	NOUN
inlawrev-3622	288	10	with	with	ADP
inlawrev-3622	288	11	1985	1985	NUM
inlawrev-3622	288	12	data	datum	NOUN
inlawrev-3622	288	13	since	since	SCONJ
inlawrev-3622	288	14	the	the	DET
inlawrev-3622	288	15	regulations	regulation	NOUN
inlawrev-3622	288	16	concerning	concern	VERB
inlawrev-3622	288	17	grades	grade	NOUN
inlawrev-3622	288	18	were	be	AUX
inlawrev-3622	288	19	based	base	VERB
inlawrev-3622	288	20	upon	upon	SCONJ
inlawrev-3622	288	21	1985	1985	NUM
inlawrev-3622	288	22	reproduction	reproduction	NOUN
inlawrev-3622	288	23	costs	cost	NOUN
inlawrev-3622	288	24	.	.	PUNCT
inlawrev-3622	289	1	third	third	ADV
inlawrev-3622	289	2	,	,	PUNCT
inlawrev-3622	289	3	the	the	DET
inlawrev-3622	289	4	state	state	NOUN
inlawrev-3622	289	5	board	board	NOUN
inlawrev-3622	289	6	noted	note	VERB
inlawrev-3622	289	7	that	that	SCONJ
inlawrev-3622	289	8	the	the	DET
inlawrev-3622	289	9	1985	1985	NUM
inlawrev-3622	289	10	cost	cost	NOUN
inlawrev-3622	289	11	schedule	schedule	NOUN
inlawrev-3622	289	12	was	be	AUX
inlawrev-3622	289	13	further	far	ADV
inlawrev-3622	289	14	reduced	reduce	VERB
inlawrev-3622	289	15	by	by	ADP
inlawrev-3622	289	16	1	1	NUM
inlawrev-3622	289	17	5	5	NUM
inlawrev-3622	289	18	%	%	NOUN
inlawrev-3622	289	19	and	and	CCONJ
inlawrev-3622	289	20	therefore	therefore	ADV
inlawrev-3622	289	21	reduced	reduce	VERB
inlawrev-3622	289	22	the	the	DET
inlawrev-3622	289	23	revised	revise	VERB
inlawrev-3622	289	24	reproduction	reproduction	NOUN
inlawrev-3622	289	25	cost	cost	VERB
inlawrev-3622	289	26	this	this	DET
inlawrev-3622	289	27	amount	amount	NOUN
inlawrev-3622	289	28	.	.	PUNCT
inlawrev-3622	290	1	following	follow	VERB
inlawrev-3622	290	2	this	this	DET
inlawrev-3622	290	3	computation	computation	NOUN
inlawrev-3622	290	4	,	,	PUNCT
inlawrev-3622	290	5	the	the	DET
inlawrev-3622	290	6	garcias	garcia	NOUN
inlawrev-3622	290	7	'	'	PART
inlawrev-3622	290	8	construction	construction	NOUN
inlawrev-3622	290	9	cost	cost	NOUN
inlawrev-3622	290	10	totaled	total	VERB
inlawrev-3622	290	11	$	$	SYM
inlawrev-3622	290	12	629,854	629,854	NUM
inlawrev-3622	290	13	.	.	PUNCT
inlawrev-3622	291	1	fourth	fourth	ADJ
inlawrev-3622	291	2	,	,	PUNCT
inlawrev-3622	291	3	the	the	DET
inlawrev-3622	291	4	state	state	NOUN
inlawrev-3622	291	5	board	board	NOUN
inlawrev-3622	291	6	calculated	calculate	VERB
inlawrev-3622	291	7	that	that	SCONJ
inlawrev-3622	291	8	a	a	DET
inlawrev-3622	291	9	grade	grade	NOUN
inlawrev-3622	291	10	"	"	PUNCT
inlawrev-3622	291	11	c	c	NOUN
inlawrev-3622	291	12	"	"	PUNCT
inlawrev-3622	291	13	would	would	AUX
inlawrev-3622	291	14	have	have	VERB
inlawrev-3622	291	15	a	a	DET
inlawrev-3622	291	16	reproduction	reproduction	NOUN
inlawrev-3622	291	17	cost	cost	NOUN
inlawrev-3622	291	18	of	of	ADP
inlawrev-3622	291	19	$	$	SYM
inlawrev-3622	291	20	21	21	NUM
inlawrev-3622	291	21	7,900	7,900	NUM
inlawrev-3622	291	22	.	.	PUNCT
inlawrev-3622	292	1	using	use	VERB
inlawrev-3622	292	2	this	this	DET
inlawrev-3622	292	3	calculation	calculation	NOUN
inlawrev-3622	292	4	for	for	ADP
inlawrev-3622	292	5	comparison	comparison	NOUN
inlawrev-3622	292	6	,	,	PUNCT
inlawrev-3622	292	7	it	it	PRON
inlawrev-3622	292	8	then	then	ADV
inlawrev-3622	292	9	determined	determine	VERB
inlawrev-3622	292	10	that	that	SCONJ
inlawrev-3622	292	11	the	the	DET
inlawrev-3622	292	12	garcias	garcia	NOUN
inlawrev-3622	292	13	'	'	PART
inlawrev-3622	292	14	home	home	NOUN
inlawrev-3622	292	15	of	of	ADP
inlawrev-3622	292	16	$	$	SYM
inlawrev-3622	292	17	629,854	629,854	NUM
inlawrev-3622	292	18	should	should	AUX
inlawrev-3622	292	19	be	be	AUX
inlawrev-3622	292	20	afforded	afford	VERB
inlawrev-3622	292	21	a	a	DET
inlawrev-3622	292	22	final	final	ADJ
inlawrev-3622	292	23	grade	grade	NOUN
inlawrev-3622	292	24	of	of	ADP
inlawrev-3622	292	25	"	"	PUNCT
inlawrev-3622	292	26	a+6	a+6	PROPN
inlawrev-3622	292	27	.	.	PUNCT
inlawrev-3622	292	28	"	"	PUNCT
inlawrev-3622	293	1	still	still	ADV
inlawrev-3622	293	2	unsatisfied	unsatisfied	ADJ
inlawrev-3622	293	3	,	,	PUNCT
inlawrev-3622	293	4	the	the	DET
inlawrev-3622	293	5	garcias	garcia	NOUN
inlawrev-3622	293	6	again	again	ADV
inlawrev-3622	293	7	petitioned	petition	VERB
inlawrev-3622	293	8	to	to	ADP
inlawrev-3622	293	9	the	the	DET
inlawrev-3622	293	10	tax	tax	NOUN
inlawrev-3622	293	11	court	court	NOUN
inlawrev-3622	293	12	.	.	PUNCT
inlawrev-3622	294	1	the	the	DET
inlawrev-3622	294	2	tax	tax	NOUN
inlawrev-3622	294	3	court	court	NOUN
inlawrev-3622	294	4	reasoned	reason	VERB
inlawrev-3622	294	5	that	that	SCONJ
inlawrev-3622	294	6	neither	neither	CCONJ
inlawrev-3622	294	7	the	the	DET
inlawrev-3622	294	8	regulations	regulation	NOUN
inlawrev-3622	294	9	nor	nor	CCONJ
inlawrev-3622	294	10	appraisal	appraisal	NOUN
inlawrev-3622	294	11	standards	standard	NOUN
inlawrev-3622	294	12	specifically	specifically	ADV
inlawrev-3622	294	13	provided	provide	VERB
inlawrev-3622	294	14	a	a	DET
inlawrev-3622	294	15	methodology	methodology	NOUN
inlawrev-3622	294	16	for	for	ADP
inlawrev-3622	294	17	assessing	assess	VERB
inlawrev-3622	294	18	a	a	DET
inlawrev-3622	294	19	grade	grade	NOUN
inlawrev-3622	294	20	higher	high	ADJ
inlawrev-3622	294	21	than	than	ADP
inlawrev-3622	294	22	"	"	PUNCT
inlawrev-3622	294	23	a.	a.	NOUN
inlawrev-3622	294	24	"	"	PUNCT
inlawrev-3622	294	25	79	79	NUM
inlawrev-3622	294	26	additionally	additionally	ADV
inlawrev-3622	294	27	,	,	PUNCT
inlawrev-3622	294	28	it	it	PRON
inlawrev-3622	294	29	stated	state	VERB
inlawrev-3622	294	30	that	that	SCONJ
inlawrev-3622	294	31	the	the	DET
inlawrev-3622	294	32	regulations	regulation	NOUN
inlawrev-3622	294	33	should	should	AUX
inlawrev-3622	294	34	be	be	AUX
inlawrev-3622	294	35	updated	update	VERB
inlawrev-3622	294	36	to	to	PART
inlawrev-3622	294	37	include	include	VERB
inlawrev-3622	294	38	the	the	DET
inlawrev-3622	294	39	instant	instant	ADJ
inlawrev-3622	294	40	calculation	calculation	NOUN
inlawrev-3622	294	41	method	method	NOUN
inlawrev-3622	294	42	if	if	SCONJ
inlawrev-3622	294	43	the	the	DET
inlawrev-3622	294	44	board	board	NOUN
inlawrev-3622	294	45	wishes	wish	VERB
inlawrev-3622	294	46	to	to	PART
inlawrev-3622	294	47	use	use	VERB
inlawrev-3622	294	48	it	it	PRON
inlawrev-3622	294	49	in	in	ADP
inlawrev-3622	294	50	the	the	DET
inlawrev-3622	294	51	future	future	NOUN
inlawrev-3622	294	52	.	.	PUNCT
inlawrev-3622	295	1	consequently	consequently	ADV
inlawrev-3622	295	2	,	,	PUNCT
inlawrev-3622	295	3	the	the	DET
inlawrev-3622	295	4	tax	tax	NOUN
inlawrev-3622	295	5	court	court	NOUN
inlawrev-3622	295	6	72	72	NUM
inlawrev-3622	295	7	.	.	PUNCT
inlawrev-3622	296	1	a	a	DET
inlawrev-3622	296	2	*	*	ADJ
inlawrev-3622	296	3	,	,	PUNCT
inlawrev-3622	296	4	at	at	ADP
inlawrev-3622	296	5	345	345	NUM
inlawrev-3622	296	6	.	.	PUNCT
inlawrev-3622	297	1	73	73	NUM
inlawrev-3622	297	2	.	.	PUNCT
inlawrev-3622	298	1	i	i	PRON
inlawrev-3622	298	2	d.	d.	PROPN
inlawrev-3622	298	3	at	at	ADP
inlawrev-3622	298	4	346	346	NUM
inlawrev-3622	298	5	.	.	PUNCT
inlawrev-3622	299	1	74	74	NUM
inlawrev-3622	299	2	.	.	PUNCT
inlawrev-3622	300	1	i	i	PRON
inlawrev-3622	300	2	d.	d.	PROPN
inlawrev-3622	300	3	at	at	ADP
inlawrev-3622	300	4	348	348	NUM
inlawrev-3622	300	5	(	(	PUNCT
inlawrev-3622	300	6	citing	cite	VERB
inlawrev-3622	300	7	ind	ind	NOUN
inlawrev-3622	300	8	.	.	PUNCT
inlawrev-3622	301	1	admin	admin	PROPN
inlawrev-3622	301	2	.	.	PUNCT
inlawrev-3622	301	3	code	code	PROPN
inlawrev-3622	301	4	tit	tit	PROPN
inlawrev-3622	301	5	.	.	PUNCT
inlawrev-3622	302	1	50	50	NUM
inlawrev-3622	302	2	,	,	PUNCT
inlawrev-3622	302	3	r.	r.	NOUN
inlawrev-3622	302	4	2.1	2.1	NUM
inlawrev-3622	302	5	-	-	SYM
inlawrev-3622	302	6	3	3	NUM
inlawrev-3622	302	7	-	-	SYM
inlawrev-3622	302	8	4(f	4(f	NUM
inlawrev-3622	302	9	)	)	PUNCT
inlawrev-3622	302	10	(	(	PUNCT
inlawrev-3622	302	11	1992	1992	NUM
inlawrev-3622	302	12	)	)	PUNCT
inlawrev-3622	302	13	)	)	PUNCT
inlawrev-3622	302	14	.	.	PUNCT
inlawrev-3622	303	1	75	75	NUM
inlawrev-3622	303	2	.	.	PUNCT
inlawrev-3622	304	1	i	i	PRON
inlawrev-3622	304	2	d.	d.	PROPN
inlawrev-3622	304	3	at	at	ADP
inlawrev-3622	304	4	346	346	NUM
inlawrev-3622	304	5	.	.	PUNCT
inlawrev-3622	305	1	76	76	NUM
inlawrev-3622	305	2	.	.	PUNCT
inlawrev-3622	306	1	i	i	PRON
inlawrev-3622	306	2	d.	d.	PROPN
inlawrev-3622	306	3	at	at	ADP
inlawrev-3622	306	4	342	342	NUM
inlawrev-3622	306	5	.	.	PUNCT
inlawrev-3622	307	1	77	77	NUM
inlawrev-3622	307	2	.	.	PUNCT
inlawrev-3622	308	1	i	i	PRON
inlawrev-3622	308	2	d.	d.	PROPN
inlawrev-3622	308	3	78	78	NUM
inlawrev-3622	308	4	.	.	PUNCT
inlawrev-3622	309	1	i	i	PRON
inlawrev-3622	309	2	d.	d.	PROPN
inlawrev-3622	309	3	at	at	ADP
inlawrev-3622	309	4	346	346	NUM
inlawrev-3622	309	5	-	-	SYM
inlawrev-3622	309	6	47	47	NUM
inlawrev-3622	309	7	.	.	PUNCT
inlawrev-3622	310	1	79	79	NUM
inlawrev-3622	310	2	.	.	PUNCT
inlawrev-3622	311	1	i	i	PRON
inlawrev-3622	311	2	d.	d.	PROPN
inlawrev-3622	311	3	at	at	ADP
inlawrev-3622	311	4	342	342	NUM
inlawrev-3622	311	5	.	.	PUNCT
inlawrev-3622	312	1	1260	1260	NUM
inlawrev-3622	312	2	indiana	indiana	PROPN
inlawrev-3622	312	3	law	law	PROPN
inlawrev-3622	312	4	review	review	NOUN
inlawrev-3622	313	1	[	[	X
inlawrev-3622	313	2	vol	vol	NOUN
inlawrev-3622	313	3	.	.	PUNCT
inlawrev-3622	314	1	36:1251	36:1251	NUM
inlawrev-3622	314	2	entered	enter	VERB
inlawrev-3622	314	3	a	a	DET
inlawrev-3622	314	4	grade	grade	NOUN
inlawrev-3622	314	5	"	"	PUNCT
inlawrev-3622	314	6	a	a	PRON
inlawrev-3622	314	7	"	"	PUNCT
inlawrev-3622	314	8	for	for	ADP
inlawrev-3622	314	9	the	the	DET
inlawrev-3622	314	10	garcias	garcia	NOUN
inlawrev-3622	314	11	'	'	PART
inlawrev-3622	314	12	home	home	NOUN
inlawrev-3622	314	13	.	.	PUNCT
inlawrev-3622	315	1	following	follow	VERB
inlawrev-3622	315	2	this	this	DET
inlawrev-3622	315	3	second	second	ADJ
inlawrev-3622	315	4	tax	tax	NOUN
inlawrev-3622	315	5	court	court	NOUN
inlawrev-3622	315	6	decision	decision	NOUN
inlawrev-3622	315	7	,	,	PUNCT
inlawrev-3622	315	8	the	the	DET
inlawrev-3622	315	9	board	board	NOUN
inlawrev-3622	315	10	petitioned	petition	VERB
inlawrev-3622	315	11	to	to	ADP
inlawrev-3622	315	12	the	the	DET
inlawrev-3622	315	13	indiana	indiana	PROPN
inlawrev-3622	315	14	supreme	supreme	PROPN
inlawrev-3622	315	15	court	court	PROPN
inlawrev-3622	315	16	for	for	ADP
inlawrev-3622	315	17	review	review	NOUN
inlawrev-3622	315	18	.	.	PUNCT
inlawrev-3622	316	1	the	the	DET
inlawrev-3622	316	2	supreme	supreme	PROPN
inlawrev-3622	316	3	court	court	PROPN
inlawrev-3622	316	4	recognized	recognize	VERB
inlawrev-3622	316	5	that	that	SCONJ
inlawrev-3622	316	6	the	the	DET
inlawrev-3622	316	7	tax	tax	NOUN
inlawrev-3622	316	8	court	court	NOUN
inlawrev-3622	316	9	owes	owe	VERB
inlawrev-3622	316	10	deference	deference	NOUN
inlawrev-3622	316	11	to	to	ADP
inlawrev-3622	316	12	the	the	DET
inlawrev-3622	316	13	executive	executive	ADJ
inlawrev-3622	316	14	body	body	NOUN
inlawrev-3622	316	15	assigned	assign	VERB
inlawrev-3622	316	16	principle	principle	ADJ
inlawrev-3622	316	17	responsibility	responsibility	NOUN
inlawrev-3622	316	18	a	a	DET
inlawrev-3622	316	19	specific	specific	ADJ
inlawrev-3622	316	20	mission	mission	NOUN
inlawrev-3622	316	21	.	.	PUNCT
inlawrev-3622	317	1	80	80	NUM
inlawrev-3622	317	2	under	under	ADP
inlawrev-3622	317	3	the	the	DET
inlawrev-3622	317	4	instant	instant	ADJ
inlawrev-3622	317	5	facts	fact	NOUN
inlawrev-3622	317	6	,	,	PUNCT
inlawrev-3622	317	7	it	it	PRON
inlawrev-3622	317	8	determined	determine	VERB
inlawrev-3622	317	9	that	that	SCONJ
inlawrev-3622	317	10	the	the	DET
inlawrev-3622	317	11	state	state	NOUN
inlawrev-3622	317	12	board	board	NOUN
inlawrev-3622	317	13	has	have	VERB
inlawrev-3622	317	14	such	such	ADJ
inlawrev-3622	317	15	principle	principle	ADJ
inlawrev-3622	317	16	responsibility	responsibility	NOUN
inlawrev-3622	317	17	for	for	ADP
inlawrev-3622	317	18	tax	tax	NOUN
inlawrev-3622	317	19	valuation	valuation	NOUN
inlawrev-3622	317	20	based	base	VERB
inlawrev-3622	317	21	on	on	ADP
inlawrev-3622	317	22	the	the	DET
inlawrev-3622	317	23	indiana	indiana	PROPN
inlawrev-3622	317	24	code	code	PROPN
inlawrev-3622	317	25	.	.	PUNCT
inlawrev-3622	318	1	in	in	ADP
inlawrev-3622	318	2	particular	particular	ADJ
inlawrev-3622	318	3	,	,	PUNCT
inlawrev-3622	318	4	the	the	DET
inlawrev-3622	318	5	supreme	supreme	PROPN
inlawrev-3622	318	6	court	court	PROPN
inlawrev-3622	318	7	noted	note	VERB
inlawrev-3622	318	8	that	that	SCONJ
inlawrev-3622	318	9	duties	duty	NOUN
inlawrev-3622	318	10	of	of	ADP
inlawrev-3622	318	11	the	the	DET
inlawrev-3622	318	12	state	state	NOUN
inlawrev-3622	318	13	board	board	NOUN
inlawrev-3622	318	14	include	include	VERB
inlawrev-3622	318	15	:	:	PUNCT
inlawrev-3622	318	16	(	(	PUNCT
inlawrev-3622	318	17	1	1	X
inlawrev-3622	318	18	)	)	PUNCT
inlawrev-3622	318	19	interpreting	interpret	VERB
inlawrev-3622	318	20	the	the	DET
inlawrev-3622	318	21	property	property	NOUN
inlawrev-3622	318	22	tax	tax	NOUN
inlawrev-3622	318	23	laws	law	NOUN
inlawrev-3622	318	24	of	of	ADP
inlawrev-3622	318	25	this	this	DET
inlawrev-3622	318	26	state	state	NOUN
inlawrev-3622	318	27	;	;	PUNCT
inlawrev-3622	318	28	(	(	PUNCT
inlawrev-3622	318	29	2	2	X
inlawrev-3622	318	30	)	)	PUNCT
inlawrev-3622	318	31	instructing	instruct	VERB
inlawrev-3622	318	32	property	property	NOUN
inlawrev-3622	318	33	tax	tax	NOUN
inlawrev-3622	318	34	officials	official	NOUN
inlawrev-3622	318	35	about	about	ADP
inlawrev-3622	318	36	their	their	PRON
inlawrev-3622	318	37	taxation	taxation	NOUN
inlawrev-3622	318	38	and	and	CCONJ
inlawrev-3622	318	39	assessment	assessment	NOUN
inlawrev-3622	318	40	duties	duty	NOUN
inlawrev-3622	318	41	and	and	CCONJ
inlawrev-3622	318	42	ensuring	ensure	VERB
inlawrev-3622	318	43	that	that	SCONJ
inlawrev-3622	318	44	the	the	DET
inlawrev-3622	318	45	county	county	NOUN
inlawrev-3622	318	46	assessors	assessor	NOUN
inlawrev-3622	318	47	,	,	PUNCT
inlawrev-3622	318	48	township	township	NOUN
inlawrev-3622	318	49	assessors	assessor	NOUN
inlawrev-3622	318	50	,	,	PUNCT
inlawrev-3622	318	51	and	and	CCONJ
inlawrev-3622	318	52	assessing	assess	VERB
inlawrev-3622	318	53	officials	official	NOUN
inlawrev-3622	318	54	are	be	AUX
inlawrev-3622	318	55	in	in	ADP
inlawrev-3622	318	56	compliance	compliance	NOUN
inlawrev-3622	318	57	the	the	DET
inlawrev-3622	318	58	code	code	NOUN
inlawrev-3622	318	59	;	;	PUNCT
inlawrev-3622	318	60	(	(	PUNCT
inlawrev-3622	318	61	3	3	X
inlawrev-3622	318	62	)	)	PUNCT
inlawrev-3622	318	63	verifying	verifying	NOUN
inlawrev-3622	318	64	that	that	PRON
inlawrev-3622	318	65	all	all	DET
inlawrev-3622	318	66	property	property	NOUN
inlawrev-3622	318	67	assessments	assessment	NOUN
inlawrev-3622	318	68	are	be	AUX
inlawrev-3622	318	69	made	make	VERB
inlawrev-3622	318	70	in	in	ADP
inlawrev-3622	318	71	the	the	DET
inlawrev-3622	318	72	manner	manner	NOUN
inlawrev-3622	318	73	provided	provide	VERB
inlawrev-3622	318	74	by	by	ADP
inlawrev-3622	318	75	law	law	NOUN
inlawrev-3622	318	76	;	;	PUNCT
inlawrev-3622	318	77	and	and	CCONJ
inlawrev-3622	318	78	(	(	PUNCT
inlawrev-3622	318	79	4	4	X
inlawrev-3622	318	80	)	)	PUNCT
inlawrev-3622	318	81	developing	develop	VERB
inlawrev-3622	318	82	and	and	CCONJ
inlawrev-3622	318	83	maintaining	maintain	VERB
inlawrev-3622	318	84	a	a	DET
inlawrev-3622	318	85	manual	manual	NOUN
inlawrev-3622	318	86	for	for	ADP
inlawrev-3622	318	87	assessing	assess	VERB
inlawrev-3622	318	88	officials	official	NOUN
inlawrev-3622	318	89	and	and	CCONJ
inlawrev-3622	318	90	county	county	NOUN
inlawrev-3622	318	91	assessors	assessor	NOUN
inlawrev-3622	318	92	.	.	PUNCT
inlawrev-3622	319	1	81	81	NUM
inlawrev-3622	319	2	next	next	ADV
inlawrev-3622	319	3	,	,	PUNCT
inlawrev-3622	319	4	the	the	DET
inlawrev-3622	319	5	supreme	supreme	PROPN
inlawrev-3622	319	6	court	court	PROPN
inlawrev-3622	319	7	recognized	recognize	VERB
inlawrev-3622	319	8	that	that	SCONJ
inlawrev-3622	319	9	assessment	assessment	NOUN
inlawrev-3622	319	10	regulations	regulation	NOUN
inlawrev-3622	319	11	explicitly	explicitly	ADV
inlawrev-3622	319	12	contemplate	contemplate	VERB
inlawrev-3622	319	13	ten	ten	NUM
inlawrev-3622	319	14	plus	plus	ADJ
inlawrev-3622	319	15	factors	factor	NOUN
inlawrev-3622	319	16	above	above	ADP
inlawrev-3622	319	17	grade	grade	NOUN
inlawrev-3622	319	18	"	"	PUNCT
inlawrev-3622	319	19	a	a	PRON
inlawrev-3622	319	20	"	"	PUNCT
inlawrev-3622	319	21	and	and	CCONJ
inlawrev-3622	319	22	that	that	DET
inlawrev-3622	319	23	specific	specific	ADJ
inlawrev-3622	319	24	percentage	percentage	NOUN
inlawrev-3622	319	25	multipliers	multiplier	NOUN
inlawrev-3622	319	26	are	be	AUX
inlawrev-3622	319	27	associated	associate	VERB
inlawrev-3622	319	28	with	with	ADP
inlawrev-3622	319	29	these	these	DET
inlawrev-3622	319	30	higher	high	ADJ
inlawrev-3622	319	31	grades	grade	NOUN
inlawrev-3622	319	32	.	.	PUNCT
inlawrev-3622	320	1	that	that	PRON
inlawrev-3622	320	2	is	is	ADV
inlawrev-3622	320	3	,	,	PUNCT
inlawrev-3622	320	4	an	an	DET
inlawrev-3622	320	5	"	"	PUNCT
inlawrev-3622	320	6	a	a	DET
inlawrev-3622	320	7	"	"	PUNCT
inlawrev-3622	320	8	grade	grade	NOUN
inlawrev-3622	320	9	house	house	NOUN
inlawrev-3622	320	10	has	have	VERB
inlawrev-3622	320	11	a	a	DET
inlawrev-3622	320	12	multiplier	multipli	ADJ
inlawrev-3622	320	13	of	of	ADP
inlawrev-3622	320	14	1	1	NUM
inlawrev-3622	320	15	60	60	NUM
inlawrev-3622	320	16	%	%	NOUN
inlawrev-3622	320	17	,	,	PUNCT
inlawrev-3622	320	18	and	and	CCONJ
inlawrev-3622	320	19	an	an	DET
inlawrev-3622	320	20	"	"	PUNCT
inlawrev-3622	320	21	a+6	a+6	PROPN
inlawrev-3622	320	22	"	"	PUNCT
inlawrev-3622	320	23	house	house	NOUN
inlawrev-3622	320	24	has	have	VERB
inlawrev-3622	320	25	a	a	DET
inlawrev-3622	320	26	multiplier	multipli	ADJ
inlawrev-3622	320	27	of280	of280	NOUN
inlawrev-3622	320	28	%	%	NOUN
inlawrev-3622	320	29	.	.	PUNCT
inlawrev-3622	321	1	it	it	PRON
inlawrev-3622	321	2	then	then	ADV
inlawrev-3622	321	3	noted	note	VERB
inlawrev-3622	321	4	that	that	SCONJ
inlawrev-3622	321	5	the	the	DET
inlawrev-3622	321	6	regulations	regulation	NOUN
inlawrev-3622	321	7	provide	provide	VERB
inlawrev-3622	321	8	pictorial	pictorial	ADJ
inlawrev-3622	321	9	comparisons	comparison	NOUN
inlawrev-3622	321	10	for	for	ADP
inlawrev-3622	321	11	homes	home	NOUN
inlawrev-3622	321	12	in	in	ADP
inlawrev-3622	321	13	grades	grade	NOUN
inlawrev-3622	321	14	"	"	PUNCT
inlawrev-3622	321	15	e1	e1	PROPN
inlawrev-3622	321	16	"	"	PUNCT
inlawrev-3622	321	17	up	up	ADP
inlawrev-3622	321	18	to	to	ADP
inlawrev-3622	321	19	"	"	PUNCT
inlawrev-3622	321	20	a	a	PRON
inlawrev-3622	321	21	,	,	PUNCT
inlawrev-3622	321	22	"	"	PUNCT
inlawrev-3622	321	23	but	but	CCONJ
inlawrev-3622	321	24	only	only	ADV
inlawrev-3622	321	25	describe	describe	VERB
inlawrev-3622	321	26	"	"	PUNCT
inlawrev-3622	321	27	a+4	a+4	NOUN
inlawrev-3622	321	28	"	"	PUNCT
inlawrev-3622	321	29	grade	grade	NOUN
inlawrev-3622	321	30	houses	house	NOUN
inlawrev-3622	321	31	or	or	CCONJ
inlawrev-3622	321	32	above	above	ADV
inlawrev-3622	321	33	as	as	ADP
inlawrev-3622	321	34	"	"	PUNCT
inlawrev-3622	321	35	mansion	mansion	NOUN
inlawrev-3622	321	36	-	-	PUNCT
inlawrev-3622	321	37	type	type	NOUN
inlawrev-3622	321	38	dwellings	dwelling	NOUN
inlawrev-3622	321	39	.	.	PUNCT
inlawrev-3622	321	40	"	"	PUNCT
inlawrev-3622	322	1	82	82	NUM
inlawrev-3622	322	2	in	in	ADP
inlawrev-3622	322	3	this	this	DET
inlawrev-3622	322	4	regard	regard	NOUN
inlawrev-3622	322	5	,	,	PUNCT
inlawrev-3622	322	6	the	the	DET
inlawrev-3622	322	7	supreme	supreme	PROPN
inlawrev-3622	322	8	court	court	PROPN
inlawrev-3622	322	9	appreciated	appreciate	VERB
inlawrev-3622	322	10	that	that	SCONJ
inlawrev-3622	322	11	it	it	PRON
inlawrev-3622	322	12	would	would	AUX
inlawrev-3622	322	13	be	be	AUX
inlawrev-3622	322	14	nearly	nearly	ADV
inlawrev-3622	322	15	impossible	impossible	ADJ
inlawrev-3622	322	16	to	to	PART
inlawrev-3622	322	17	provide	provide	VERB
inlawrev-3622	322	18	assessors	assessor	NOUN
inlawrev-3622	322	19	with	with	ADP
inlawrev-3622	322	20	a	a	DET
inlawrev-3622	322	21	picture	picture	NOUN
inlawrev-3622	322	22	of	of	ADP
inlawrev-3622	322	23	the	the	DET
inlawrev-3622	322	24	absolute	absolute	ADJ
inlawrev-3622	322	25	highest	high	ADJ
inlawrev-3622	322	26	quality	quality	NOUN
inlawrev-3622	322	27	home	home	NOUN
inlawrev-3622	322	28	.	.	PUNCT
inlawrev-3622	323	1	it	it	PRON
inlawrev-3622	323	2	thus	thus	ADV
inlawrev-3622	323	3	focused	focus	VERB
inlawrev-3622	323	4	not	not	PART
inlawrev-3622	323	5	on	on	ADP
inlawrev-3622	323	6	the	the	DET
inlawrev-3622	323	7	availability	availability	NOUN
inlawrev-3622	323	8	of	of	ADP
inlawrev-3622	323	9	a	a	DET
inlawrev-3622	323	10	picture	picture	NOUN
inlawrev-3622	323	11	,	,	PUNCT
inlawrev-3622	323	12	but	but	CCONJ
inlawrev-3622	323	13	on	on	ADP
inlawrev-3622	323	14	the	the	DET
inlawrev-3622	323	15	fact	fact	NOUN
inlawrev-3622	323	16	that	that	SCONJ
inlawrev-3622	323	17	the	the	DET
inlawrev-3622	323	18	regulations	regulation	NOUN
inlawrev-3622	323	19	contained	contain	VERB
inlawrev-3622	323	20	a	a	DET
inlawrev-3622	323	21	description	description	NOUN
inlawrev-3622	323	22	and	and	CCONJ
inlawrev-3622	323	23	specific	specific	ADJ
inlawrev-3622	323	24	grade	grade	NOUN
inlawrev-3622	323	25	factors	factor	NOUN
inlawrev-3622	323	26	from	from	ADP
inlawrev-3622	323	27	which	which	PRON
inlawrev-3622	323	28	to	to	PART
inlawrev-3622	323	29	work	work	VERB
inlawrev-3622	323	30	.	.	PUNCT
inlawrev-3622	324	1	accordingly	accordingly	ADV
inlawrev-3622	324	2	,	,	PUNCT
inlawrev-3622	324	3	the	the	DET
inlawrev-3622	324	4	supreme	supreme	PROPN
inlawrev-3622	324	5	court	court	PROPN
inlawrev-3622	324	6	rejected	reject	VERB
inlawrev-3622	324	7	the	the	DET
inlawrev-3622	324	8	garcias	garcia	NOUN
inlawrev-3622	324	9	'	'	PART
inlawrev-3622	324	10	argument	argument	NOUN
inlawrev-3622	324	11	that	that	SCONJ
inlawrev-3622	324	12	the	the	DET
inlawrev-3622	324	13	board	board	NOUN
inlawrev-3622	324	14	did	do	AUX
inlawrev-3622	324	15	not	not	PART
inlawrev-3622	324	16	contemplate	contemplate	VERB
inlawrev-3622	324	17	a	a	DET
inlawrev-3622	324	18	home	home	NOUN
inlawrev-3622	324	19	of	of	ADP
inlawrev-3622	324	20	such	such	ADJ
inlawrev-3622	324	21	high	high	ADJ
inlawrev-3622	324	22	caliber	caliber	NOUN
inlawrev-3622	324	23	and	and	CCONJ
inlawrev-3622	324	24	that	that	SCONJ
inlawrev-3622	324	25	it	it	PRON
inlawrev-3622	324	26	must	must	AUX
inlawrev-3622	324	27	assign	assign	VERB
inlawrev-3622	324	28	only	only	ADV
inlawrev-3622	324	29	a	a	DET
inlawrev-3622	324	30	grade	grade	NOUN
inlawrev-3622	324	31	"	"	PUNCT
inlawrev-3622	324	32	a.	a.	NOUN
inlawrev-3622	324	33	"	"	PUNCT
inlawrev-3622	324	34	it	it	PRON
inlawrev-3622	324	35	found	find	VERB
inlawrev-3622	324	36	instead	instead	ADV
inlawrev-3622	324	37	that	that	SCONJ
inlawrev-3622	324	38	the	the	DET
inlawrev-3622	324	39	board	board	NOUN
inlawrev-3622	324	40	employed	employ	VERB
inlawrev-3622	324	41	an	an	DET
inlawrev-3622	324	42	"	"	PUNCT
inlawrev-3622	324	43	objective	objective	ADJ
inlawrev-3622	324	44	,	,	PUNCT
inlawrev-3622	324	45	logical	logical	ADJ
inlawrev-3622	324	46	method	method	NOUN
inlawrev-3622	324	47	to	to	PART
inlawrev-3622	324	48	assess	assess	VERB
inlawrev-3622	324	49	a	a	DET
inlawrev-3622	324	50	literally	literally	ADV
inlawrev-3622	324	51	incomparable	incomparable	ADJ
inlawrev-3622	324	52	property	property	NOUN
inlawrev-3622	324	53	within	within	ADP
inlawrev-3622	324	54	the	the	DET
inlawrev-3622	324	55	existing	exist	VERB
inlawrev-3622	324	56	guidance	guidance	NOUN
inlawrev-3622	324	57	and	and	CCONJ
inlawrev-3622	324	58	that	that	SCONJ
inlawrev-3622	324	59	[	[	X
inlawrev-3622	324	60	t]his	t]his	PRON
inlawrev-3622	324	61	was	be	AUX
inlawrev-3622	324	62	not	not	PART
inlawrev-3622	324	63	arbitrary	arbitrary	ADJ
inlawrev-3622	324	64	or	or	CCONJ
inlawrev-3622	324	65	capricious	capricious	ADJ
inlawrev-3622	324	66	.	.	PUNCT
inlawrev-3622	325	1	"83	"83	PUNCT
inlawrev-3622	326	1	the	the	DET
inlawrev-3622	326	2	supreme	supreme	PROPN
inlawrev-3622	326	3	court	court	PROPN
inlawrev-3622	326	4	,	,	PUNCT
inlawrev-3622	326	5	as	as	ADP
inlawrev-3622	326	6	a	a	DET
inlawrev-3622	326	7	result	result	NOUN
inlawrev-3622	326	8	,	,	PUNCT
inlawrev-3622	326	9	overturned	overturn	VERB
inlawrev-3622	326	10	the	the	DET
inlawrev-3622	326	11	tax	tax	NOUN
inlawrev-3622	326	12	court	court	NOUN
inlawrev-3622	326	13	decision	decision	NOUN
inlawrev-3622	326	14	in	in	ADP
inlawrev-3622	326	15	favor	favor	NOUN
inlawrev-3622	326	16	of	of	ADP
inlawrev-3622	326	17	the	the	DET
inlawrev-3622	326	18	board	board	NOUN
inlawrev-3622	326	19	.	.	PUNCT
inlawrev-3622	327	1	3	3	X
inlawrev-3622	327	2	.	.	X
inlawrev-3622	327	3	state	state	NOUN
inlawrev-3622	327	4	board	board	PROPN
inlawrev-3622	327	5	of	of	ADP
inlawrev-3622	327	6	tax	tax	NOUN
inlawrev-3622	327	7	commissioners	commissioner	NOUN
inlawrev-3622	327	8	v.	v.	ADP
inlawrev-3622	327	9	new	new	PROPN
inlawrev-3622	327	10	castle	castle	PROPN
inlawrev-3622	327	11	lodge	lodge	PROPN
inlawrev-3622	327	12	#	#	SYM
inlawrev-3622	327	13	147	147	NUM
inlawrev-3622	327	14	,	,	PUNCT
inlawrev-3622	327	15	loyal	loyal	ADJ
inlawrev-3622	327	16	order	order	NOUN
inlawrev-3622	327	17	of	of	ADP
inlawrev-3622	327	18	moose	moose	NOUN
inlawrev-3622	327	19	}	}	PUNCT
inlawrev-3622	327	20	4	4	NUM
inlawrev-3622	327	21	—	—	PUNCT
inlawrev-3622	327	22	the	the	DET
inlawrev-3622	327	23	new	new	ADJ
inlawrev-3622	327	24	castle	castle	PROPN
inlawrev-3622	327	25	lodge	lodge	PROPN
inlawrev-3622	327	26	#	#	SYM
inlawrev-3622	327	27	147	147	NUM
inlawrev-3622	327	28	(	(	PUNCT
inlawrev-3622	327	29	"	"	PUNCT
inlawrev-3622	327	30	lodge	lodge	NOUN
inlawrev-3622	327	31	"	"	PUNCT
inlawrev-3622	327	32	)	)	PUNCT
inlawrev-3622	327	33	applied	apply	VERB
inlawrev-3622	327	34	for	for	ADP
inlawrev-3622	327	35	a	a	DET
inlawrev-3622	327	36	property	property	NOUN
inlawrev-3622	327	37	tax	tax	NOUN
inlawrev-3622	327	38	exemption	exemption	NOUN
inlawrev-3622	327	39	in	in	ADP
inlawrev-3622	327	40	1988	1988	NUM
inlawrev-3622	327	41	based	base	VERB
inlawrev-3622	327	42	upon	upon	SCONJ
inlawrev-3622	327	43	the	the	DET
inlawrev-3622	327	44	claim	claim	NOUN
inlawrev-3622	327	45	that	that	SCONJ
inlawrev-3622	327	46	its	its	PRON
inlawrev-3622	327	47	property	property	NOUN
inlawrev-3622	327	48	is	be	AUX
inlawrev-3622	327	49	predominantly	predominantly	ADV
inlawrev-3622	327	50	used	use	VERB
inlawrev-3622	327	51	for	for	ADP
inlawrev-3622	327	52	charitable	charitable	ADJ
inlawrev-3622	327	53	purposes	purpose	NOUN
inlawrev-3622	327	54	.	.	PUNCT
inlawrev-3622	328	1	the	the	DET
inlawrev-3622	328	2	lodge	lodge	NOUN
inlawrev-3622	328	3	owns	own	VERB
inlawrev-3622	328	4	a	a	DET
inlawrev-3622	328	5	10,400	10,400	NUM
inlawrev-3622	328	6	square	square	ADJ
inlawrev-3622	328	7	foot	foot	NOUN
inlawrev-3622	328	8	building	building	NOUN
inlawrev-3622	328	9	with	with	ADP
inlawrev-3622	328	10	a	a	DET
inlawrev-3622	328	11	meeting	meeting	NOUN
inlawrev-3622	328	12	/	/	SYM
inlawrev-3622	328	13	ballroom	ballroom	NOUN
inlawrev-3622	328	14	,	,	PUNCT
inlawrev-3622	328	15	game	game	NOUN
inlawrev-3622	328	16	room	room	NOUN
inlawrev-3622	328	17	,	,	PUNCT
inlawrev-3622	328	18	dining	dining	NOUN
inlawrev-3622	328	19	room	room	NOUN
inlawrev-3622	328	20	,	,	PUNCT
inlawrev-3622	328	21	lounge	lounge	NOUN
inlawrev-3622	328	22	,	,	PUNCT
inlawrev-3622	328	23	kitchen	kitchen	NOUN
inlawrev-3622	328	24	,	,	PUNCT
inlawrev-3622	328	25	and	and	CCONJ
inlawrev-3622	328	26	common	common	ADJ
inlawrev-3622	328	27	areas	area	NOUN
inlawrev-3622	328	28	.	.	PUNCT
inlawrev-3622	329	1	the	the	DET
inlawrev-3622	329	2	henry	henry	PROPN
inlawrev-3622	329	3	country	country	PROPN
inlawrev-3622	329	4	board	board	PROPN
inlawrev-3622	329	5	of	of	ADP
inlawrev-3622	329	6	review	review	NOUN
inlawrev-3622	329	7	denied	deny	VERB
inlawrev-3622	329	8	exemption	exemption	NOUN
inlawrev-3622	329	9	status	status	NOUN
inlawrev-3622	329	10	in	in	ADP
inlawrev-3622	329	11	1992	1992	NUM
inlawrev-3622	329	12	.	.	PUNCT
inlawrev-3622	330	1	the	the	DET
inlawrev-3622	330	2	lodge	lodge	NOUN
inlawrev-3622	330	3	appealed	appeal	VERB
inlawrev-3622	330	4	this	this	DET
inlawrev-3622	330	5	ruling	ruling	NOUN
inlawrev-3622	330	6	to	to	ADP
inlawrev-3622	330	7	the	the	DET
inlawrev-3622	330	8	state	state	NOUN
inlawrev-3622	330	9	board	board	PROPN
inlawrev-3622	330	10	.	.	PUNCT
inlawrev-3622	331	1	a	a	DET
inlawrev-3622	331	2	board	board	NOUN
inlawrev-3622	331	3	hearing	hearing	NOUN
inlawrev-3622	331	4	officer	officer	NOUN
inlawrev-3622	331	5	updated	update	VERB
inlawrev-3622	331	6	the	the	DET
inlawrev-3622	331	7	"	"	PUNCT
inlawrev-3622	331	8	room	room	NOUN
inlawrev-3622	331	9	by	by	ADP
inlawrev-3622	331	10	room	room	NOUN
inlawrev-3622	331	11	analysis	analysis	NOUN
inlawrev-3622	331	12	of	of	ADP
inlawrev-3622	331	13	exempt	exempt	ADJ
inlawrev-3622	331	14	(	(	PUNCT
inlawrev-3622	331	15	charitable	charitable	ADJ
inlawrev-3622	331	16	)	)	PUNCT
inlawrev-3622	331	17	activities	activity	NOUN
inlawrev-3622	331	18	"	"	PUNCT
inlawrev-3622	331	19	from	from	ADP
inlawrev-3622	331	20	the	the	DET
inlawrev-3622	331	21	lodge	lodge	NOUN
inlawrev-3622	331	22	's	's	PART
inlawrev-3622	331	23	application	application	NOUN
inlawrev-3622	331	24	by	by	ADP
inlawrev-3622	331	25	assessing	assess	VERB
inlawrev-3622	331	26	how	how	SCONJ
inlawrev-3622	331	27	many	many	ADJ
inlawrev-3622	331	28	of	of	ADP
inlawrev-3622	331	29	the	the	DET
inlawrev-3622	331	30	1110	1110	NUM
inlawrev-3622	331	31	hours	hour	NOUN
inlawrev-3622	331	32	that	that	SCONJ
inlawrev-3622	331	33	the	the	DET
inlawrev-3622	331	34	meeting	meeting	NOUN
inlawrev-3622	331	35	/	/	SYM
inlawrev-3622	331	36	ballroom	ballroom	NOUN
inlawrev-3622	331	37	were	be	AUX
inlawrev-3622	331	38	open	open	ADJ
inlawrev-3622	331	39	for	for	ADP
inlawrev-3622	331	40	charitable	charitable	ADJ
inlawrev-3622	331	41	uses	use	NOUN
inlawrev-3622	331	42	.	.	PUNCT
inlawrev-3622	332	1	he	he	PRON
inlawrev-3622	332	2	found	find	VERB
inlawrev-3622	332	3	that	that	SCONJ
inlawrev-3622	332	4	67	67	NUM
inlawrev-3622	332	5	%	%	NOUN
inlawrev-3622	332	6	of	of	ADP
inlawrev-3622	332	7	the	the	DET
inlawrev-3622	332	8	total	total	ADJ
inlawrev-3622	332	9	1992	1992	NUM
inlawrev-3622	332	10	meeting	meeting	NOUN
inlawrev-3622	332	11	/	/	SYM
inlawrev-3622	332	12	ballroom	ballroom	NOUN
inlawrev-3622	332	13	hours	hour	NOUN
inlawrev-3622	332	14	were	be	AUX
inlawrev-3622	332	15	for	for	ADP
inlawrev-3622	332	16	charitable	charitable	ADJ
inlawrev-3622	332	17	80	80	NUM
inlawrev-3622	332	18	.	.	PUNCT
inlawrev-3622	333	1	a	a	DET
inlawrev-3622	333	2	*	*	ADJ
inlawrev-3622	333	3	,	,	PUNCT
inlawrev-3622	333	4	at	at	ADP
inlawrev-3622	333	5	348	348	NUM
inlawrev-3622	333	6	.	.	PUNCT
inlawrev-3622	334	1	81	81	NUM
inlawrev-3622	334	2	.	.	PUNCT
inlawrev-3622	335	1	i	i	PRON
inlawrev-3622	335	2	d.	d.	PROPN
inlawrev-3622	335	3	(	(	PUNCT
inlawrev-3622	335	4	citing	cite	VERB
inlawrev-3622	335	5	ind	ind	NOUN
inlawrev-3622	335	6	.	.	PUNCT
inlawrev-3622	336	1	code	code	PROPN
inlawrev-3622	336	2	§	§	PROPN
inlawrev-3622	336	3	6	6	NUM
inlawrev-3622	336	4	-	-	SYM
inlawrev-3622	336	5	1.1	1.1	NUM
inlawrev-3622	336	6	-	-	PUNCT
inlawrev-3622	336	7	35	35	NUM
inlawrev-3622	336	8	-	-	SYM
inlawrev-3622	336	9	1	1	NUM
inlawrev-3622	336	10	(	(	PUNCT
inlawrev-3622	336	11	1998	1998	NUM
inlawrev-3622	336	12	)	)	PUNCT
inlawrev-3622	336	13	)	)	PUNCT
inlawrev-3622	336	14	.	.	PUNCT
inlawrev-3622	337	1	82	82	NUM
inlawrev-3622	337	2	.	.	PUNCT
inlawrev-3622	338	1	i	i	PRON
inlawrev-3622	338	2	d	d	PROPN
inlawrev-3622	338	3	83	83	NUM
inlawrev-3622	338	4	.	.	PUNCT
inlawrev-3622	339	1	i	i	PRON
inlawrev-3622	339	2	d.	d.	PROPN
inlawrev-3622	339	3	at	at	ADP
inlawrev-3622	339	4	349	349	NUM
inlawrev-3622	339	5	.	.	PUNCT
inlawrev-3622	340	1	84	84	NUM
inlawrev-3622	340	2	.	.	PUNCT
inlawrev-3622	341	1	765	765	NUM
inlawrev-3622	341	2	n.e.2d	n.e.2d	NOUN
inlawrev-3622	341	3	1257	1257	NUM
inlawrev-3622	341	4	(	(	PUNCT
inlawrev-3622	341	5	ind	ind	NOUN
inlawrev-3622	341	6	.	.	PUNCT
inlawrev-3622	341	7	2002	2002	NUM
inlawrev-3622	341	8	)	)	PUNCT
inlawrev-3622	341	9	.	.	PUNCT
inlawrev-3622	342	1	2003	2003	NUM
inlawrev-3622	342	2	]	]	PUNCT
inlawrev-3622	342	3	taxation	taxation	NOUN
inlawrev-3622	342	4	1261	1261	NUM
inlawrev-3622	342	5	purposes	purpose	NOUN
inlawrev-3622	342	6	.	.	PUNCT
inlawrev-3622	343	1	the	the	DET
inlawrev-3622	343	2	officer	officer	NOUN
inlawrev-3622	343	3	also	also	ADV
inlawrev-3622	343	4	considered	consider	VERB
inlawrev-3622	343	5	other	other	ADJ
inlawrev-3622	343	6	written	write	VERB
inlawrev-3622	343	7	evidence	evidence	NOUN
inlawrev-3622	343	8	of	of	ADP
inlawrev-3622	343	9	charitable	charitable	ADJ
inlawrev-3622	343	10	activity	activity	NOUN
inlawrev-3622	343	11	such	such	ADJ
inlawrev-3622	343	12	as	as	ADP
inlawrev-3622	343	13	the	the	DET
inlawrev-3622	343	14	lodge	lodge	PROPN
inlawrev-3622	343	15	's	's	PART
inlawrev-3622	343	16	constitution	constitution	NOUN
inlawrev-3622	343	17	,	,	PUNCT
inlawrev-3622	343	18	by	by	ADP
inlawrev-3622	343	19	-	-	PUNCT
inlawrev-3622	343	20	laws	law	NOUN
inlawrev-3622	343	21	,	,	PUNCT
inlawrev-3622	343	22	articles	article	NOUN
inlawrev-3622	343	23	ofincorporation	ofincorporation	NOUN
inlawrev-3622	343	24	,	,	PUNCT
inlawrev-3622	343	25	1	1	NUM
inlawrev-3622	343	26	991	991	NUM
inlawrev-3622	343	27	federal	federal	ADJ
inlawrev-3622	343	28	return	return	NOUN
inlawrev-3622	343	29	of	of	ADP
inlawrev-3622	343	30	organization	organization	NOUN
inlawrev-3622	343	31	exempt	exempt	ADJ
inlawrev-3622	343	32	from	from	ADP
inlawrev-3622	343	33	tax	tax	NOUN
inlawrev-3622	343	34	form	form	NOUN
inlawrev-3622	343	35	,	,	PUNCT
inlawrev-3622	343	36	and	and	CCONJ
inlawrev-3622	343	37	1992	1992	NUM
inlawrev-3622	343	38	monthly	monthly	ADJ
inlawrev-3622	343	39	member	member	NOUN
inlawrev-3622	343	40	newsletters	newsletter	NOUN
inlawrev-3622	343	41	.	.	PUNCT
inlawrev-3622	344	1	he	he	PRON
inlawrev-3622	344	2	ultimately	ultimately	ADV
inlawrev-3622	344	3	recommended	recommend	VERB
inlawrev-3622	344	4	an	an	DET
inlawrev-3622	344	5	exemption	exemption	NOUN
inlawrev-3622	344	6	of	of	ADP
inlawrev-3622	344	7	63	63	NUM
inlawrev-3622	344	8	%	%	NOUN
inlawrev-3622	344	9	.	.	PUNCT
inlawrev-3622	345	1	nonetheless	nonetheless	ADV
inlawrev-3622	345	2	,	,	PUNCT
inlawrev-3622	345	3	the	the	DET
inlawrev-3622	345	4	state	state	NOUN
inlawrev-3622	345	5	board	board	NOUN
inlawrev-3622	345	6	rejected	reject	VERB
inlawrev-3622	345	7	this	this	DET
inlawrev-3622	345	8	recommendation	recommendation	NOUN
inlawrev-3622	345	9	and	and	CCONJ
inlawrev-3622	345	10	denied	deny	VERB
inlawrev-3622	345	11	an	an	DET
inlawrev-3622	345	12	exemption	exemption	NOUN
inlawrev-3622	345	13	.	.	PUNCT
inlawrev-3622	346	1	the	the	DET
inlawrev-3622	346	2	state	state	PROPN
inlawrev-3622	346	3	board	board	NOUN
inlawrev-3622	346	4	found	find	VERB
inlawrev-3622	346	5	as	as	ADP
inlawrev-3622	346	6	fact	fact	NOUN
inlawrev-3622	346	7	that	that	SCONJ
inlawrev-3622	346	8	the	the	DET
inlawrev-3622	346	9	newsletter	newsletter	NOUN
inlawrev-3622	346	10	described	describe	VERB
inlawrev-3622	346	11	only	only	ADV
inlawrev-3622	346	12	social	social	ADJ
inlawrev-3622	346	13	activities	activity	NOUN
inlawrev-3622	346	14	and	and	CCONJ
inlawrev-3622	346	15	that	that	SCONJ
inlawrev-3622	346	16	all	all	PRON
inlawrev-3622	346	17	of	of	ADP
inlawrev-3622	346	18	the	the	DET
inlawrev-3622	346	19	meeting	meeting	NOUN
inlawrev-3622	346	20	/	/	SYM
inlawrev-3622	346	21	ballroom	ballroom	NOUN
inlawrev-3622	346	22	hours	hour	NOUN
inlawrev-3622	346	23	were	be	AUX
inlawrev-3622	346	24	for	for	ADP
inlawrev-3622	346	25	social	social	ADJ
inlawrev-3622	346	26	functions	function	NOUN
inlawrev-3622	346	27	.	.	PUNCT
inlawrev-3622	347	1	moreover	moreover	ADV
inlawrev-3622	347	2	,	,	PUNCT
inlawrev-3622	347	3	it	it	PRON
inlawrev-3622	347	4	determined	determine	VERB
inlawrev-3622	347	5	that	that	SCONJ
inlawrev-3622	347	6	the	the	DET
inlawrev-3622	347	7	lodge	lodge	PROPN
inlawrev-3622	347	8	's	's	PART
inlawrev-3622	347	9	4	4	NUM
inlawrev-3622	347	10	%	%	NOUN
inlawrev-3622	347	11	charitable	charitable	ADJ
inlawrev-3622	347	12	contribution	contribution	NOUN
inlawrev-3622	347	13	rate	rate	NOUN
inlawrev-3622	347	14	did	do	AUX
inlawrev-3622	347	15	not	not	PART
inlawrev-3622	347	16	quality	quality	VERB
inlawrev-3622	347	17	for	for	ADP
inlawrev-3622	347	18	exemption	exemption	NOUN
inlawrev-3622	347	19	status	status	NOUN
inlawrev-3622	347	20	.	.	PUNCT
inlawrev-3622	348	1	in	in	ADP
inlawrev-3622	348	2	response	response	NOUN
inlawrev-3622	348	3	to	to	ADP
inlawrev-3622	348	4	this	this	DET
inlawrev-3622	348	5	ruling	ruling	NOUN
inlawrev-3622	348	6	,	,	PUNCT
inlawrev-3622	348	7	lodge	lodge	PROPN
inlawrev-3622	348	8	appealed	appeal	VERB
inlawrev-3622	348	9	to	to	ADP
inlawrev-3622	348	10	the	the	DET
inlawrev-3622	348	11	tax	tax	NOUN
inlawrev-3622	348	12	court	court	NOUN
inlawrev-3622	348	13	.	.	PUNCT
inlawrev-3622	349	1	the	the	DET
inlawrev-3622	349	2	tax	tax	NOUN
inlawrev-3622	349	3	court	court	NOUN
inlawrev-3622	349	4	reversed	reverse	VERB
inlawrev-3622	349	5	that	that	SCONJ
inlawrev-3622	349	6	state	state	PROPN
inlawrev-3622	349	7	board	board	NOUN
inlawrev-3622	349	8	's	's	PART
inlawrev-3622	349	9	decision	decision	NOUN
inlawrev-3622	349	10	and	and	CCONJ
inlawrev-3622	349	11	held	hold	VERB
inlawrev-3622	349	12	that	that	SCONJ
inlawrev-3622	349	13	the	the	DET
inlawrev-3622	349	14	lodge	lodge	PROPN
inlawrev-3622	349	15	's	's	PART
inlawrev-3622	349	16	uses	use	NOUN
inlawrev-3622	349	17	of	of	ADP
inlawrev-3622	349	18	its	its	PRON
inlawrev-3622	349	19	facilities	facility	NOUN
inlawrev-3622	349	20	were	be	AUX
inlawrev-3622	349	21	predominantly	predominantly	ADV
inlawrev-3622	349	22	for	for	ADP
inlawrev-3622	349	23	charitable	charitable	ADJ
inlawrev-3622	349	24	functions	function	NOUN
inlawrev-3622	349	25	.	.	PUNCT
inlawrev-3622	350	1	the	the	DET
inlawrev-3622	350	2	indiana	indiana	PROPN
inlawrev-3622	350	3	supreme	supreme	PROPN
inlawrev-3622	350	4	court	court	PROPN
inlawrev-3622	350	5	granted	grant	VERB
inlawrev-3622	350	6	the	the	DET
inlawrev-3622	350	7	state	state	NOUN
inlawrev-3622	350	8	board	board	NOUN
inlawrev-3622	350	9	's	's	PART
inlawrev-3622	350	10	petition	petition	NOUN
inlawrev-3622	350	11	for	for	ADP
inlawrev-3622	350	12	review	review	NOUN
inlawrev-3622	350	13	to	to	PART
inlawrev-3622	350	14	clarify	clarify	VERB
inlawrev-3622	350	15	the	the	DET
inlawrev-3622	350	16	appropriate	appropriate	ADJ
inlawrev-3622	350	17	standard	standard	NOUN
inlawrev-3622	350	18	for	for	ADP
inlawrev-3622	350	19	the	the	DET
inlawrev-3622	350	20	"	"	PUNCT
inlawrev-3622	350	21	predominant	predominant	ADJ
inlawrev-3622	350	22	use	use	NOUN
inlawrev-3622	350	23	"	"	PUNCT
inlawrev-3622	350	24	test	test	NOUN
inlawrev-3622	350	25	.	.	PUNCT
inlawrev-3622	351	1	the	the	DET
inlawrev-3622	351	2	supreme	supreme	PROPN
inlawrev-3622	351	3	court	court	PROPN
inlawrev-3622	351	4	employed	employ	VERB
inlawrev-3622	351	5	a	a	DET
inlawrev-3622	351	6	three	three	NUM
inlawrev-3622	351	7	-	-	PUNCT
inlawrev-3622	351	8	part	part	NOUN
inlawrev-3622	351	9	analysis	analysis	NOUN
inlawrev-3622	351	10	.	.	PUNCT
inlawrev-3622	352	1	it	it	PRON
inlawrev-3622	352	2	first	first	ADV
inlawrev-3622	352	3	reviewed	review	VERB
inlawrev-3622	352	4	the	the	DET
inlawrev-3622	352	5	statutory	statutory	ADJ
inlawrev-3622	352	6	language	language	NOUN
inlawrev-3622	352	7	that	that	PRON
inlawrev-3622	352	8	gave	give	VERB
inlawrev-3622	352	9	rise	rise	NOUN
inlawrev-3622	352	10	to	to	ADP
inlawrev-3622	352	11	this	this	DET
inlawrev-3622	352	12	test	test	NOUN
inlawrev-3622	352	13	.	.	PUNCT
inlawrev-3622	353	1	85	85	NUM
inlawrev-3622	353	2	"	"	PUNCT
inlawrev-3622	353	3	all	all	DET
inlawrev-3622	353	4	or	or	CCONJ
inlawrev-3622	353	5	part	part	NOUN
inlawrev-3622	353	6	ofa	ofa	PROPN
inlawrev-3622	353	7	building	building	NOUN
inlawrev-3622	353	8	is	be	AUX
inlawrev-3622	353	9	exempt	exempt	ADJ
inlawrev-3622	353	10	from	from	ADP
inlawrev-3622	353	11	property	property	NOUN
inlawrev-3622	353	12	taxation	taxation	NOUN
inlawrev-3622	353	13	if	if	SCONJ
inlawrev-3622	353	14	it	it	PRON
inlawrev-3622	353	15	is	be	AUX
inlawrev-3622	353	16	owned	own	VERB
inlawrev-3622	353	17	,	,	PUNCT
inlawrev-3622	353	18	occupied	occupy	VERB
inlawrev-3622	353	19	,	,	PUNCT
inlawrev-3622	353	20	and	and	CCONJ
inlawrev-3622	353	21	used	use	VERB
inlawrev-3622	353	22	by	by	ADP
inlawrev-3622	353	23	a	a	DET
inlawrev-3622	353	24	person	person	NOUN
inlawrev-3622	353	25	for	for	ADP
inlawrev-3622	353	26	educational	educational	ADJ
inlawrev-3622	353	27	,	,	PUNCT
inlawrev-3622	353	28	literary	literary	ADJ
inlawrev-3622	353	29	,	,	PUNCT
inlawrev-3622	353	30	scientific	scientific	ADJ
inlawrev-3622	353	31	,	,	PUNCT
inlawrev-3622	353	32	religious	religious	ADJ
inlawrev-3622	353	33	,	,	PUNCT
inlawrev-3622	353	34	or	or	CCONJ
inlawrev-3622	353	35	charitable	charitable	ADJ
inlawrev-3622	353	36	purposes	purpose	NOUN
inlawrev-3622	353	37	.	.	PUNCT
inlawrev-3622	353	38	"	"	PUNCT
inlawrev-3622	354	1	86	86	NUM
inlawrev-3622	354	2	in	in	ADP
inlawrev-3622	354	3	determining	determine	VERB
inlawrev-3622	354	4	whether	whether	SCONJ
inlawrev-3622	354	5	property	property	NOUN
inlawrev-3622	354	6	qualifies	qualify	VERB
inlawrev-3622	354	7	for	for	ADP
inlawrev-3622	354	8	an	an	DET
inlawrev-3622	354	9	exemption	exemption	NOUN
inlawrev-3622	354	10	under	under	ADP
inlawrev-3622	354	11	this	this	DET
inlawrev-3622	354	12	language	language	NOUN
inlawrev-3622	354	13	,	,	PUNCT
inlawrev-3622	354	14	it	it	PRON
inlawrev-3622	354	15	referred	refer	VERB
inlawrev-3622	354	16	to	to	ADP
inlawrev-3622	354	17	indiana	indiana	PROPN
inlawrev-3622	354	18	code	code	PROPN
inlawrev-3622	354	19	section	section	NOUN
inlawrev-3622	354	20	6	6	NUM
inlawrev-3622	354	21	-	-	SYM
inlawrev-3622	354	22	1.110	1.110	NUM
inlawrev-3622	354	23	-	-	SYM
inlawrev-3622	354	24	36.3	36.3	NUM
inlawrev-3622	354	25	,	,	PUNCT
inlawrev-3622	354	26	which	which	PRON
inlawrev-3622	354	27	states	state	VERB
inlawrev-3622	354	28	that	that	SCONJ
inlawrev-3622	354	29	"	"	PUNCT
inlawrev-3622	354	30	property	property	NOUN
inlawrev-3622	354	31	is	be	AUX
inlawrev-3622	354	32	predominantly	predominantly	ADV
inlawrev-3622	354	33	used	use	VERB
inlawrev-3622	354	34	or	or	CCONJ
inlawrev-3622	354	35	occupied	occupy	VERB
inlawrev-3622	354	36	for	for	ADP
inlawrev-3622	354	37	[	[	X
inlawrev-3622	354	38	the	the	X
inlawrev-3622	354	39	]	]	X
inlawrev-3622	354	40	one	one	NUM
inlawrev-3622	354	41	or	or	CCONJ
inlawrev-3622	354	42	more	more	ADJ
inlawrev-3622	355	1	[	[	X
inlawrev-3622	355	2	preceding	precede	VERB
inlawrev-3622	355	3	]	]	PUNCT
inlawrev-3622	355	4	stated	state	VERB
inlawrev-3622	355	5	purposes	purpose	NOUN
inlawrev-3622	355	6	if	if	SCONJ
inlawrev-3622	355	7	it	it	PRON
inlawrev-3622	355	8	is	be	AUX
inlawrev-3622	355	9	used	use	VERB
inlawrev-3622	355	10	or	or	CCONJ
inlawrev-3622	355	11	occupied	occupy	VERB
inlawrev-3622	355	12	for	for	ADP
inlawrev-3622	355	13	one	one	NUM
inlawrev-3622	355	14	or	or	CCONJ
inlawrev-3622	355	15	more	more	ADJ
inlawrev-3622	355	16	those	those	DET
inlawrev-3622	355	17	purposes	purpose	NOUN
inlawrev-3622	355	18	during	during	ADP
inlawrev-3622	355	19	more	more	ADJ
inlawrev-3622	355	20	than	than	ADP
inlawrev-3622	355	21	50	50	NUM
inlawrev-3622	355	22	%	%	NOUN
inlawrev-3622	355	23	ofthe	ofthe	ADJ
inlawrev-3622	355	24	time	time	NOUN
inlawrev-3622	355	25	that	that	SCONJ
inlawrev-3622	355	26	it	it	PRON
inlawrev-3622	355	27	is	be	AUX
inlawrev-3622	355	28	used	use	VERB
inlawrev-3622	355	29	or	or	CCONJ
inlawrev-3622	355	30	occupied	occupy	VERB
inlawrev-3622	355	31	in	in	ADP
inlawrev-3622	355	32	the	the	DET
inlawrev-3622	355	33	year	year	NOUN
inlawrev-3622	355	34	that	that	PRON
inlawrev-3622	355	35	ends	end	VERB
inlawrev-3622	355	36	on	on	ADP
inlawrev-3622	355	37	the	the	DET
inlawrev-3622	355	38	assessment	assessment	NOUN
inlawrev-3622	355	39	date	date	NOUN
inlawrev-3622	355	40	of	of	ADP
inlawrev-3622	355	41	the	the	DET
inlawrev-3622	355	42	property	property	NOUN
inlawrev-3622	355	43	.	.	PUNCT
inlawrev-3622	355	44	"	"	PUNCT
inlawrev-3622	356	1	as	as	ADP
inlawrev-3622	356	2	the	the	DET
inlawrev-3622	356	3	second	second	ADJ
inlawrev-3622	356	4	step	step	NOUN
inlawrev-3622	356	5	in	in	ADP
inlawrev-3622	356	6	its	its	PRON
inlawrev-3622	356	7	analysis	analysis	NOUN
inlawrev-3622	356	8	,	,	PUNCT
inlawrev-3622	356	9	the	the	DET
inlawrev-3622	356	10	supreme	supreme	PROPN
inlawrev-3622	356	11	court	court	PROPN
inlawrev-3622	356	12	turned	turn	VERB
inlawrev-3622	356	13	to	to	ADP
inlawrev-3622	356	14	the	the	DET
inlawrev-3622	356	15	state	state	NOUN
inlawrev-3622	356	16	board	board	PROPN
inlawrev-3622	356	17	's	's	PART
inlawrev-3622	356	18	findings	finding	NOUN
inlawrev-3622	356	19	offact	offact	NOUN
inlawrev-3622	356	20	concerning	concern	VERB
inlawrev-3622	356	21	charitable	charitable	ADJ
inlawrev-3622	356	22	activities	activity	NOUN
inlawrev-3622	356	23	.	.	PUNCT
inlawrev-3622	357	1	87	87	NUM
inlawrev-3622	358	1	it	it	PRON
inlawrev-3622	358	2	ruled	rule	VERB
inlawrev-3622	358	3	these	these	DET
inlawrev-3622	358	4	findings	finding	NOUN
inlawrev-3622	358	5	were	be	AUX
inlawrev-3622	358	6	simply	simply	ADV
inlawrev-3622	358	7	wrong	wrong	ADJ
inlawrev-3622	358	8	because	because	SCONJ
inlawrev-3622	358	9	the	the	DET
inlawrev-3622	358	10	lodge	lodge	PROPN
inlawrev-3622	358	11	's	's	PART
inlawrev-3622	358	12	newsletter	newsletter	NOUN
inlawrev-3622	358	13	expressly	expressly	ADV
inlawrev-3622	358	14	mentioned	mention	VERB
inlawrev-3622	358	15	multiple	multiple	ADJ
inlawrev-3622	358	16	charitable	charitable	ADJ
inlawrev-3622	358	17	events	event	NOUN
inlawrev-3622	358	18	including	include	VERB
inlawrev-3622	358	19	an	an	DET
inlawrev-3622	358	20	easter	easter	NOUN
inlawrev-3622	358	21	seals	seal	NOUN
inlawrev-3622	358	22	campaign	campaign	NOUN
inlawrev-3622	358	23	,	,	PUNCT
inlawrev-3622	358	24	donations	donation	NOUN
inlawrev-3622	358	25	to	to	ADP
inlawrev-3622	358	26	the	the	DET
inlawrev-3622	358	27	local	local	ADJ
inlawrev-3622	358	28	disabled	disabled	ADJ
inlawrev-3622	358	29	american	american	ADJ
inlawrev-3622	358	30	veterans	veteran	NOUN
inlawrev-3622	358	31	,	,	PUNCT
inlawrev-3622	358	32	a	a	DET
inlawrev-3622	358	33	campaign	campaign	NOUN
inlawrev-3622	358	34	to	to	PART
inlawrev-3622	358	35	raise	raise	VERB
inlawrev-3622	358	36	for	for	ADP
inlawrev-3622	358	37	the	the	DET
inlawrev-3622	358	38	city	city	NOUN
inlawrev-3622	358	39	emergency	emergency	NOUN
inlawrev-3622	358	40	warning	warning	NOUN
inlawrev-3622	358	41	system	system	NOUN
inlawrev-3622	358	42	,	,	PUNCT
inlawrev-3622	358	43	and	and	CCONJ
inlawrev-3622	358	44	delivery	delivery	NOUN
inlawrev-3622	358	45	offood	offood	NOUN
inlawrev-3622	358	46	and	and	CCONJ
inlawrev-3622	358	47	supplies	supply	NOUN
inlawrev-3622	358	48	to	to	ADP
inlawrev-3622	358	49	hurricane	hurricane	PROPN
inlawrev-3622	358	50	andrew	andrew	PROPN
inlawrev-3622	358	51	victims.88	victims.88	PROPN
inlawrev-3622	358	52	more	more	ADV
inlawrev-3622	358	53	importantly	importantly	ADV
inlawrev-3622	358	54	,	,	PUNCT
inlawrev-3622	358	55	the	the	DET
inlawrev-3622	358	56	supreme	supreme	PROPN
inlawrev-3622	358	57	court	court	PROPN
inlawrev-3622	358	58	determined	determine	VERB
inlawrev-3622	358	59	that	that	SCONJ
inlawrev-3622	358	60	the	the	DET
inlawrev-3622	358	61	state	state	PROPN
inlawrev-3622	358	62	board	board	NOUN
inlawrev-3622	358	63	's	's	PART
inlawrev-3622	358	64	finding	finding	NOUN
inlawrev-3622	358	65	regarding	regard	VERB
inlawrev-3622	358	66	the	the	DET
inlawrev-3622	358	67	use	use	NOUN
inlawrev-3622	358	68	of	of	ADP
inlawrev-3622	358	69	the	the	DET
inlawrev-3622	358	70	lodge	lodge	NOUN
inlawrev-3622	358	71	for	for	ADP
inlawrev-3622	358	72	social	social	ADJ
inlawrev-3622	358	73	purposes	purpose	NOUN
inlawrev-3622	358	74	contradicted	contradict	VERB
inlawrev-3622	358	75	the	the	DET
inlawrev-3622	358	76	hearing	hearing	NOUN
inlawrev-3622	358	77	officer	officer	NOUN
inlawrev-3622	358	78	's	's	PART
inlawrev-3622	358	79	observations	observation	NOUN
inlawrev-3622	358	80	.	.	PUNCT
inlawrev-3622	359	1	89	89	NUM
inlawrev-3622	359	2	it	it	PRON
inlawrev-3622	359	3	additionally	additionally	ADV
inlawrev-3622	359	4	stated	state	VERB
inlawrev-3622	359	5	that	that	SCONJ
inlawrev-3622	359	6	the	the	DET
inlawrev-3622	359	7	state	state	NOUN
inlawrev-3622	359	8	board	board	NOUN
inlawrev-3622	359	9	did	do	AUX
inlawrev-3622	359	10	not	not	PART
inlawrev-3622	359	11	cite	cite	VERB
inlawrev-3622	359	12	any	any	DET
inlawrev-3622	359	13	additional	additional	ADJ
inlawrev-3622	359	14	evidence	evidence	NOUN
inlawrev-3622	359	15	or	or	CCONJ
inlawrev-3622	359	16	grounds	ground	NOUN
inlawrev-3622	359	17	to	to	PART
inlawrev-3622	359	18	explain	explain	VERB
inlawrev-3622	359	19	away	away	ADP
inlawrev-3622	359	20	the	the	DET
inlawrev-3622	359	21	officer	officer	NOUN
inlawrev-3622	359	22	's	's	PART
inlawrev-3622	359	23	findings	finding	NOUN
inlawrev-3622	359	24	.	.	PUNCT
inlawrev-3622	360	1	finally	finally	ADV
inlawrev-3622	360	2	,	,	PUNCT
inlawrev-3622	360	3	the	the	DET
inlawrev-3622	360	4	supreme	supreme	PROPN
inlawrev-3622	360	5	court	court	PROPN
inlawrev-3622	360	6	addressed	address	VERB
inlawrev-3622	360	7	the	the	DET
inlawrev-3622	360	8	state	state	PROPN
inlawrev-3622	360	9	board	board	NOUN
inlawrev-3622	360	10	's	's	PART
inlawrev-3622	360	11	conclusions	conclusion	NOUN
inlawrev-3622	360	12	oflaw	oflaw	ADJ
inlawrev-3622	360	13	in	in	ADP
inlawrev-3622	360	14	third	third	ADJ
inlawrev-3622	360	15	step	step	NOUN
inlawrev-3622	360	16	of	of	ADP
inlawrev-3622	360	17	its	its	PRON
inlawrev-3622	360	18	analysis	analysis	NOUN
inlawrev-3622	360	19	.	.	PUNCT
inlawrev-3622	361	1	it	it	PRON
inlawrev-3622	361	2	reasoned	reason	VERB
inlawrev-3622	361	3	that	that	SCONJ
inlawrev-3622	361	4	the	the	DET
inlawrev-3622	361	5	board	board	NOUN
inlawrev-3622	361	6	both	both	PRON
inlawrev-3622	361	7	misstated	misstate	VERB
inlawrev-3622	361	8	and	and	CCONJ
inlawrev-3622	361	9	misapplied	misapply	VERB
inlawrev-3622	361	10	the	the	DET
inlawrev-3622	361	11	law	law	NOUN
inlawrev-3622	361	12	in	in	ADP
inlawrev-3622	361	13	considering	consider	VERB
inlawrev-3622	361	14	charitable	charitable	ADJ
inlawrev-3622	361	15	giving	giving	NOUN
inlawrev-3622	361	16	.	.	PUNCT
inlawrev-3622	362	1	90	90	NUM
inlawrev-3622	362	2	the	the	DET
inlawrev-3622	362	3	court	court	NOUN
inlawrev-3622	362	4	acknowledged	acknowledge	VERB
inlawrev-3622	362	5	that	that	SCONJ
inlawrev-3622	362	6	charitable	charitable	ADJ
inlawrev-3622	362	7	giving	giving	NOUN
inlawrev-3622	362	8	may	may	AUX
inlawrev-3622	362	9	serve	serve	VERB
inlawrev-3622	362	10	as	as	ADP
inlawrev-3622	362	11	evidence	evidence	NOUN
inlawrev-3622	362	12	of	of	ADP
inlawrev-3622	362	13	charitable	charitable	ADJ
inlawrev-3622	362	14	use	use	NOUN
inlawrev-3622	362	15	,	,	PUNCT
inlawrev-3622	362	16	but	but	CCONJ
inlawrev-3622	362	17	that	that	SCONJ
inlawrev-3622	362	18	the	the	DET
inlawrev-3622	362	19	predominant	predominant	ADJ
inlawrev-3622	362	20	use	use	NOUN
inlawrev-3622	362	21	test	test	NOUN
inlawrev-3622	362	22	is	be	AUX
inlawrev-3622	362	23	concerned	concern	VERB
inlawrev-3622	362	24	only	only	ADV
inlawrev-3622	362	25	with	with	ADP
inlawrev-3622	362	26	use	use	NOUN
inlawrev-3622	362	27	of	of	ADP
inlawrev-3622	362	28	the	the	DET
inlawrev-3622	362	29	facility	facility	NOUN
inlawrev-3622	362	30	.	.	PUNCT
inlawrev-3622	363	1	91	91	NUM
inlawrev-3622	364	1	thus	thus	ADV
inlawrev-3622	364	2	,	,	PUNCT
inlawrev-3622	364	3	the	the	DET
inlawrev-3622	364	4	85	85	NUM
inlawrev-3622	364	5	.	.	PUNCT
inlawrev-3622	365	1	i	i	PRON
inlawrev-3622	365	2	d.	d.	PROPN
inlawrev-3622	365	3	at	at	ADP
inlawrev-3622	365	4	1259	1259	NUM
inlawrev-3622	365	5	.	.	PUNCT
inlawrev-3622	366	1	86	86	NUM
inlawrev-3622	366	2	.	.	PUNCT
inlawrev-3622	367	1	i	i	PRON
inlawrev-3622	367	2	d.	d.	PROPN
inlawrev-3622	367	3	(	(	PUNCT
inlawrev-3622	367	4	quoting	quote	VERB
inlawrev-3622	367	5	ind	ind	PROPN
inlawrev-3622	367	6	.	.	PUNCT
inlawrev-3622	368	1	code	code	PROPN
inlawrev-3622	368	2	§	§	PROPN
inlawrev-3622	368	3	61.1	61.1	NUM
inlawrev-3622	368	4	-1016(a	-1016(a	NUM
inlawrev-3622	368	5	)	)	PUNCT
inlawrev-3622	368	6	(	(	PUNCT
inlawrev-3622	368	7	1989	1989	NUM
inlawrev-3622	368	8	)	)	PUNCT
inlawrev-3622	368	9	)	)	PUNCT
inlawrev-3622	369	1	87	87	NUM
inlawrev-3622	369	2	.	.	PUNCT
inlawrev-3622	370	1	i	i	PRON
inlawrev-3622	370	2	d.	d.	PROPN
inlawrev-3622	370	3	at	at	ADP
inlawrev-3622	370	4	1262	1262	NUM
inlawrev-3622	370	5	.	.	PUNCT
inlawrev-3622	371	1	88	88	NUM
inlawrev-3622	371	2	.	.	PUNCT
inlawrev-3622	372	1	i	i	PRON
inlawrev-3622	372	2	d.	d.	PROPN
inlawrev-3622	372	3	89	89	NUM
inlawrev-3622	372	4	.	.	PUNCT
inlawrev-3622	373	1	i	i	PRON
inlawrev-3622	373	2	d.	d.	PROPN
inlawrev-3622	373	3	at	at	ADP
inlawrev-3622	373	4	1262	1262	NUM
inlawrev-3622	373	5	-	-	SYM
inlawrev-3622	373	6	63	63	NUM
inlawrev-3622	373	7	.	.	PUNCT
inlawrev-3622	373	8	90	90	NUM
inlawrev-3622	373	9	.	.	PUNCT
inlawrev-3622	374	1	i	i	PRON
inlawrev-3622	374	2	d.	d.	PROPN
inlawrev-3622	374	3	at	at	ADP
inlawrev-3622	374	4	1263	1263	NUM
inlawrev-3622	374	5	.	.	PUNCT
inlawrev-3622	375	1	91	91	NUM
inlawrev-3622	375	2	.	.	PUNCT
inlawrev-3622	376	1	i	i	PRON
inlawrev-3622	376	2	d.	d.	PROPN
inlawrev-3622	376	3	1262	1262	NUM
inlawrev-3622	376	4	indiana	indiana	PROPN
inlawrev-3622	376	5	law	law	PROPN
inlawrev-3622	376	6	review	review	NOUN
inlawrev-3622	377	1	[	[	X
inlawrev-3622	377	2	vol	vol	NOUN
inlawrev-3622	377	3	.	.	PUNCT
inlawrev-3622	378	1	36:1251	36:1251	NUM
inlawrev-3622	378	2	supreme	supreme	PROPN
inlawrev-3622	378	3	court	court	PROPN
inlawrev-3622	378	4	scolded	scold	VERB
inlawrev-3622	378	5	the	the	DET
inlawrev-3622	378	6	state	state	NOUN
inlawrev-3622	378	7	board	board	NOUN
inlawrev-3622	378	8	for	for	ADP
inlawrev-3622	378	9	misleading	mislead	VERB
inlawrev-3622	378	10	the	the	DET
inlawrev-3622	378	11	lodge	lodge	NOUN
inlawrev-3622	378	12	to	to	PART
inlawrev-3622	378	13	document	document	VERB
inlawrev-3622	378	14	charitable	charitable	ADJ
inlawrev-3622	378	15	giving	giving	NOUN
inlawrev-3622	378	16	by	by	ADP
inlawrev-3622	378	17	consistently	consistently	ADV
inlawrev-3622	378	18	citing	cite	VERB
inlawrev-3622	378	19	such	such	ADJ
inlawrev-3622	378	20	levels	level	NOUN
inlawrev-3622	378	21	during	during	ADP
inlawrev-3622	378	22	its	its	PRON
inlawrev-3622	378	23	hearing	hearing	NOUN
inlawrev-3622	378	24	.	.	PUNCT
inlawrev-3622	379	1	it	it	PRON
inlawrev-3622	379	2	then	then	ADV
inlawrev-3622	379	3	suggested	suggest	VERB
inlawrev-3622	379	4	that	that	SCONJ
inlawrev-3622	379	5	the	the	DET
inlawrev-3622	379	6	state	state	NOUN
inlawrev-3622	379	7	board	board	NOUN
inlawrev-3622	379	8	would	would	AUX
inlawrev-3622	379	9	have	have	AUX
inlawrev-3622	379	10	been	be	AUX
inlawrev-3622	379	11	justified	justify	VERB
inlawrev-3622	379	12	to	to	PART
inlawrev-3622	379	13	require	require	VERB
inlawrev-3622	379	14	to	to	ADP
inlawrev-3622	379	15	the	the	DET
inlawrev-3622	379	16	lodge	lodge	NOUN
inlawrev-3622	379	17	to	to	PART
inlawrev-3622	379	18	produce	produce	VERB
inlawrev-3622	379	19	facility	facility	NOUN
inlawrev-3622	379	20	usage	usage	NOUN
inlawrev-3622	379	21	reports	report	NOUN
inlawrev-3622	379	22	in	in	ADP
inlawrev-3622	379	23	greater	great	ADJ
inlawrev-3622	379	24	detail	detail	NOUN
inlawrev-3622	379	25	with	with	ADP
inlawrev-3622	379	26	better	well	ADJ
inlawrev-3622	379	27	supporting	support	VERB
inlawrev-3622	379	28	documentation	documentation	NOUN
inlawrev-3622	379	29	than	than	ADP
inlawrev-3622	379	30	those	those	PRON
inlawrev-3622	379	31	offered	offer	VERB
inlawrev-3622	379	32	by	by	ADP
inlawrev-3622	379	33	the	the	DET
inlawrev-3622	379	34	lodge	lodge	PROPN
inlawrev-3622	379	35	.	.	PUNCT
inlawrev-3622	380	1	in	in	ADP
inlawrev-3622	380	2	reaching	reach	VERB
inlawrev-3622	380	3	a	a	DET
inlawrev-3622	380	4	remedy	remedy	NOUN
inlawrev-3622	380	5	,	,	PUNCT
inlawrev-3622	380	6	the	the	DET
inlawrev-3622	380	7	supreme	supreme	PROPN
inlawrev-3622	380	8	court	court	PROPN
inlawrev-3622	380	9	recognized	recognize	VERB
inlawrev-3622	380	10	that	that	SCONJ
inlawrev-3622	380	11	it	it	PRON
inlawrev-3622	380	12	would	would	AUX
inlawrev-3622	380	13	not	not	PART
inlawrev-3622	380	14	be	be	AUX
inlawrev-3622	380	15	possible	possible	ADJ
inlawrev-3622	380	16	for	for	SCONJ
inlawrev-3622	380	17	the	the	DET
inlawrev-3622	380	18	lodge	lodge	NOUN
inlawrev-3622	380	19	to	to	PART
inlawrev-3622	380	20	prove	prove	VERB
inlawrev-3622	380	21	charitable	charitable	ADJ
inlawrev-3622	380	22	facility	facility	NOUN
inlawrev-3622	380	23	usage	usage	NOUN
inlawrev-3622	380	24	today	today	NOUN
inlawrev-3622	380	25	in	in	ADP
inlawrev-3622	380	26	a	a	DET
inlawrev-3622	380	27	remand	remand	NOUN
inlawrev-3622	380	28	hearing	hearing	NOUN
inlawrev-3622	380	29	,	,	PUNCT
inlawrev-3622	380	30	especially	especially	ADV
inlawrev-3622	380	31	since	since	SCONJ
inlawrev-3622	380	32	the	the	DET
inlawrev-3622	380	33	state	state	NOUN
inlawrev-3622	380	34	board	board	NOUN
inlawrev-3622	380	35	lead	lead	VERB
inlawrev-3622	380	36	the	the	DET
inlawrev-3622	380	37	lodge	lodge	NOUN
inlawrev-3622	380	38	to	to	PART
inlawrev-3622	380	39	document	document	VERB
inlawrev-3622	380	40	charitable	charitable	ADJ
inlawrev-3622	380	41	giving	giving	NOUN
inlawrev-3622	380	42	.	.	PUNCT
inlawrev-3622	381	1	92	92	NUM
inlawrev-3622	381	2	consequently	consequently	ADV
inlawrev-3622	381	3	,	,	PUNCT
inlawrev-3622	381	4	it	it	PRON
inlawrev-3622	381	5	concluded	conclude	VERB
inlawrev-3622	381	6	that	that	SCONJ
inlawrev-3622	381	7	the	the	DET
inlawrev-3622	381	8	available	available	ADJ
inlawrev-3622	381	9	evidence	evidence	NOUN
inlawrev-3622	381	10	satisfied	satisfy	VERB
inlawrev-3622	381	11	the	the	DET
inlawrev-3622	381	12	predominant	predominant	ADJ
inlawrev-3622	381	13	use	use	NOUN
inlawrev-3622	381	14	test	test	NOUN
inlawrev-3622	381	15	,	,	PUNCT
inlawrev-3622	381	16	thereby	thereby	ADV
inlawrev-3622	381	17	entitling	entitle	VERB
inlawrev-3622	381	18	the	the	DET
inlawrev-3622	381	19	lodge	lodge	NOUN
inlawrev-3622	381	20	to	to	ADP
inlawrev-3622	381	21	a	a	DET
inlawrev-3622	381	22	partial	partial	ADJ
inlawrev-3622	381	23	exemption	exemption	NOUN
inlawrev-3622	381	24	.	.	PUNCT
inlawrev-3622	382	1	the	the	DET
inlawrev-3622	382	2	supreme	supreme	PROPN
inlawrev-3622	382	3	court	court	PROPN
inlawrev-3622	382	4	therefore	therefore	ADV
inlawrev-3622	382	5	remanded	remand	VERB
inlawrev-3622	382	6	the	the	DET
inlawrev-3622	382	7	case	case	NOUN
inlawrev-3622	382	8	to	to	ADP
inlawrev-3622	382	9	the	the	DET
inlawrev-3622	382	10	state	state	NOUN
inlawrev-3622	382	11	board	board	NOUN
inlawrev-3622	382	12	for	for	ADP
inlawrev-3622	382	13	a	a	DET
inlawrev-3622	382	14	final	final	ADJ
inlawrev-3622	382	15	determination	determination	NOUN
inlawrev-3622	382	16	of	of	ADP
inlawrev-3622	382	17	the	the	DET
inlawrev-3622	382	18	lodge	lodge	NOUN
inlawrev-3622	382	19	's	's	PART
inlawrev-3622	382	20	exemption	exemption	NOUN
inlawrev-3622	382	21	application	application	NOUN
inlawrev-3622	382	22	,	,	PUNCT
inlawrev-3622	382	23	with	with	ADP
inlawrev-3622	382	24	evidence	evidence	NOUN
inlawrev-3622	382	25	limited	limit	VERB
inlawrev-3622	382	26	to	to	ADP
inlawrev-3622	382	27	the	the	DET
inlawrev-3622	382	28	hearing	hearing	NOUN
inlawrev-3622	382	29	officer	officer	NOUN
inlawrev-3622	382	30	's	's	PART
inlawrev-3622	382	31	recommendation	recommendation	NOUN
inlawrev-3622	382	32	.	.	PUNCT
inlawrev-3622	383	1	4	4	X
inlawrev-3622	383	2	.	.	X
inlawrev-3622	383	3	state	state	NOUN
inlawrev-3622	383	4	of	of	ADP
inlawrev-3622	383	5	indiana	indiana	PROPN
inlawrev-3622	383	6	,	,	PUNCT
inlawrev-3622	383	7	department	department	PROPN
inlawrev-3622	383	8	of	of	ADP
inlawrev-3622	383	9	revenue	revenue	NOUN
inlawrev-3622	383	10	v.	v.	PROPN
inlawrev-3622	383	11	dante	dante	PROPN
inlawrev-3622	383	12	adams	adams	PROPN
inlawrev-3622	383	13	.	.	PROPN
inlawrev-3622	384	1	93	93	NUM
inlawrev-3622	384	2	—	—	PUNCT
inlawrev-3622	384	3	the	the	DET
inlawrev-3622	384	4	indianapolis	indianapolis	PROPN
inlawrev-3622	384	5	police	police	NOUN
inlawrev-3622	384	6	obtained	obtain	VERB
inlawrev-3622	384	7	a	a	DET
inlawrev-3622	384	8	search	search	NOUN
inlawrev-3622	384	9	warrant	warrant	NOUN
inlawrev-3622	384	10	for	for	ADP
inlawrev-3622	384	11	dante	dante	PROPN
inlawrev-3622	384	12	adams	adams	PROPN
inlawrev-3622	384	13	's	's	PART
inlawrev-3622	384	14	(	(	PUNCT
inlawrev-3622	384	15	"	"	PUNCT
inlawrev-3622	384	16	adams	adam	NOUN
inlawrev-3622	384	17	"	"	PUNCT
inlawrev-3622	384	18	)	)	PUNCT
inlawrev-3622	384	19	safe	safe	ADJ
inlawrev-3622	384	20	deposit	deposit	NOUN
inlawrev-3622	384	21	box	box	NOUN
inlawrev-3622	384	22	based	base	VERB
inlawrev-3622	384	23	upon	upon	SCONJ
inlawrev-3622	384	24	a	a	DET
inlawrev-3622	384	25	tip	tip	NOUN
inlawrev-3622	384	26	from	from	ADP
inlawrev-3622	384	27	an	an	DET
inlawrev-3622	384	28	indianapolis	indianapolis	PROPN
inlawrev-3622	384	29	bank	bank	NOUN
inlawrev-3622	384	30	that	that	SCONJ
inlawrev-3622	384	31	the	the	DET
inlawrev-3622	384	32	odor	odor	NOUN
inlawrev-3622	384	33	of	of	ADP
inlawrev-3622	384	34	marijuana	marijuana	PROPN
inlawrev-3622	384	35	emanated	emanate	VERB
inlawrev-3622	384	36	from	from	ADP
inlawrev-3622	384	37	the	the	DET
inlawrev-3622	384	38	box	box	NOUN
inlawrev-3622	384	39	.	.	PUNCT
inlawrev-3622	385	1	94	94	NUM
inlawrev-3622	386	1	the	the	DET
inlawrev-3622	386	2	police	police	NOUN
inlawrev-3622	386	3	found	find	VERB
inlawrev-3622	386	4	cocaine	cocaine	NOUN
inlawrev-3622	386	5	in	in	ADP
inlawrev-3622	386	6	the	the	DET
inlawrev-3622	386	7	box	box	NOUN
inlawrev-3622	386	8	and	and	CCONJ
inlawrev-3622	386	9	charged	charge	VERB
inlawrev-3622	386	10	adams	adam	NOUN
inlawrev-3622	386	11	with	with	ADP
inlawrev-3622	386	12	dealing	deal	VERB
inlawrev-3622	386	13	in	in	ADP
inlawrev-3622	386	14	cocaine	cocaine	NOUN
inlawrev-3622	386	15	and	and	CCONJ
inlawrev-3622	386	16	possession	possession	NOUN
inlawrev-3622	386	17	ofcocaine	ofcocaine	PROPN
inlawrev-3622	386	18	.	.	PUNCT
inlawrev-3622	387	1	the	the	DET
inlawrev-3622	387	2	indiana	indiana	PROPN
inlawrev-3622	387	3	department	department	PROPN
inlawrev-3622	387	4	ofrevenue	ofrevenue	PROPN
inlawrev-3622	387	5	,	,	PUNCT
inlawrev-3622	387	6	in	in	ADP
inlawrev-3622	387	7	turn	turn	NOUN
inlawrev-3622	387	8	,	,	PUNCT
inlawrev-3622	387	9	issued	issue	VERB
inlawrev-3622	387	10	a	a	DET
inlawrev-3622	387	11	tax	tax	NOUN
inlawrev-3622	387	12	assessment	assessment	NOUN
inlawrev-3622	387	13	against	against	ADP
inlawrev-3622	387	14	adams	adams	PROPN
inlawrev-3622	387	15	pursuant	pursuant	ADJ
inlawrev-3622	387	16	to	to	ADP
inlawrev-3622	387	17	the	the	DET
inlawrev-3622	387	18	controlled	control	VERB
inlawrev-3622	387	19	substance	substance	NOUN
inlawrev-3622	387	20	excise	excise	NOUN
inlawrev-3622	387	21	tax	tax	NOUN
inlawrev-3622	387	22	(	(	PUNCT
inlawrev-3622	387	23	"	"	PUNCT
inlawrev-3622	387	24	cset	cset	NOUN
inlawrev-3622	387	25	"	"	PUNCT
inlawrev-3622	387	26	)	)	PUNCT
inlawrev-3622	387	27	.	.	PUNCT
inlawrev-3622	388	1	95	95	NUM
inlawrev-3622	388	2	adams	adam	NOUN
inlawrev-3622	388	3	asserted	assert	VERB
inlawrev-3622	388	4	,	,	PUNCT
inlawrev-3622	388	5	however	however	ADV
inlawrev-3622	388	6	,	,	PUNCT
inlawrev-3622	388	7	that	that	SCONJ
inlawrev-3622	388	8	the	the	DET
inlawrev-3622	388	9	state	state	NOUN
inlawrev-3622	388	10	could	could	AUX
inlawrev-3622	388	11	not	not	PART
inlawrev-3622	388	12	assess	assess	VERB
inlawrev-3622	388	13	the	the	DET
inlawrev-3622	388	14	cset	cset	NOUN
inlawrev-3622	388	15	because	because	SCONJ
inlawrev-3622	388	16	the	the	DET
inlawrev-3622	388	17	cocaine	cocaine	NOUN
inlawrev-3622	388	18	was	be	AUX
inlawrev-3622	388	19	discovered	discover	VERB
inlawrev-3622	388	20	during	during	ADP
inlawrev-3622	388	21	an	an	DET
inlawrev-3622	388	22	illegal	illegal	ADJ
inlawrev-3622	388	23	search	search	NOUN
inlawrev-3622	388	24	and	and	CCONJ
inlawrev-3622	388	25	is	be	AUX
inlawrev-3622	388	26	barred	bar	VERB
inlawrev-3622	388	27	from	from	ADP
inlawrev-3622	388	28	evidence	evidence	NOUN
inlawrev-3622	388	29	under	under	ADP
inlawrev-3622	388	30	the	the	DET
inlawrev-3622	388	31	exclusionary	exclusionary	ADJ
inlawrev-3622	388	32	rule	rule	NOUN
inlawrev-3622	388	33	.	.	PUNCT
inlawrev-3622	389	1	the	the	DET
inlawrev-3622	389	2	supreme	supreme	PROPN
inlawrev-3622	389	3	court	court	PROPN
inlawrev-3622	389	4	began	begin	VERB
inlawrev-3622	389	5	its	its	PRON
inlawrev-3622	389	6	opinion	opinion	NOUN
inlawrev-3622	389	7	by	by	ADP
inlawrev-3622	389	8	referring	refer	VERB
inlawrev-3622	389	9	to	to	ADP
inlawrev-3622	389	10	the	the	DET
inlawrev-3622	389	11	conclusions	conclusion	NOUN
inlawrev-3622	389	12	of	of	ADP
inlawrev-3622	389	13	the	the	DET
inlawrev-3622	389	14	united	united	PROPN
inlawrev-3622	389	15	states	states	PROPN
inlawrev-3622	389	16	supreme	supreme	PROPN
inlawrev-3622	389	17	court	court	PROPN
inlawrev-3622	389	18	in	in	ADP
inlawrev-3622	389	19	pennsylvania	pennsylvania	PROPN
inlawrev-3622	389	20	board	board	PROPN
inlawrev-3622	389	21	ofprobation	ofprobation	PROPN
inlawrev-3622	389	22	&	&	CCONJ
inlawrev-3622	389	23	parole	parole	PROPN
inlawrev-3622	389	24	v.	v.	PROPN
inlawrev-3622	389	25	scott	scott	PROPN
inlawrev-3622	389	26	.	.	PUNCT
inlawrev-3622	390	1	in	in	ADP
inlawrev-3622	390	2	this	this	DET
inlawrev-3622	390	3	case	case	NOUN
inlawrev-3622	390	4	,	,	PUNCT
inlawrev-3622	390	5	the	the	DET
inlawrev-3622	390	6	united	united	PROPN
inlawrev-3622	390	7	states	states	PROPN
inlawrev-3622	390	8	supreme	supreme	PROPN
inlawrev-3622	390	9	court	court	PROPN
inlawrev-3622	390	10	has	have	AUX
inlawrev-3622	390	11	held	hold	VERB
inlawrev-3622	390	12	that	that	DET
inlawrev-3622	390	13	exclusionary	exclusionary	ADJ
inlawrev-3622	390	14	rule	rule	NOUN
inlawrev-3622	390	15	is	be	AUX
inlawrev-3622	390	16	"	"	PUNCT
inlawrev-3622	390	17	a	a	DET
inlawrev-3622	390	18	judicially	judicially	ADV
inlawrev-3622	390	19	created	create	VERB
inlawrev-3622	390	20	means	mean	NOUN
inlawrev-3622	390	21	of	of	ADP
inlawrev-3622	390	22	deterring	deter	VERB
inlawrev-3622	390	23	illegal	illegal	ADJ
inlawrev-3622	390	24	searches	search	NOUN
inlawrev-3622	390	25	and	and	CCONJ
inlawrev-3622	390	26	seizures	seizure	NOUN
inlawrev-3622	390	27	.	.	PUNCT
inlawrev-3622	391	1	"96	"96	PROPN
inlawrev-3622	391	2	as	as	ADV
inlawrev-3622	391	3	well	well	ADV
inlawrev-3622	391	4	,	,	PUNCT
inlawrev-3622	391	5	it	it	PRON
inlawrev-3622	391	6	determined	determine	VERB
inlawrev-3622	391	7	that	that	SCONJ
inlawrev-3622	391	8	the	the	DET
inlawrev-3622	391	9	rule	rule	NOUN
inlawrev-3622	391	10	is	be	AUX
inlawrev-3622	391	11	most	most	ADV
inlawrev-3622	391	12	effective	effective	ADJ
inlawrev-3622	391	13	when	when	SCONJ
inlawrev-3622	391	14	"	"	PUNCT
inlawrev-3622	391	15	its	its	PRON
inlawrev-3622	391	16	deterrence	deterrence	NOUN
inlawrev-3622	391	17	benefits	benefit	NOUN
inlawrev-3622	391	18	outweigh	outweigh	VERB
inlawrev-3622	391	19	its	its	PRON
inlawrev-3622	391	20	'	'	PUNCT
inlawrev-3622	391	21	substantial	substantial	ADJ
inlawrev-3622	391	22	social	social	ADJ
inlawrev-3622	391	23	costs	cost	NOUN
inlawrev-3622	391	24	.	.	PUNCT
inlawrev-3622	391	25	'	'	PUNCT
inlawrev-3622	391	26	"	"	PUNCT
inlawrev-3622	391	27	97	97	NUM
inlawrev-3622	391	28	with	with	ADP
inlawrev-3622	391	29	this	this	DET
inlawrev-3622	391	30	guidance	guidance	NOUN
inlawrev-3622	391	31	,	,	PUNCT
inlawrev-3622	391	32	the	the	DET
inlawrev-3622	391	33	indiana	indiana	PROPN
inlawrev-3622	391	34	supreme	supreme	PROPN
inlawrev-3622	391	35	court	court	PROPN
inlawrev-3622	391	36	compared	compare	VERB
inlawrev-3622	391	37	the	the	DET
inlawrev-3622	391	38	deterrence	deterrence	NOUN
inlawrev-3622	391	39	benefits	benefit	NOUN
inlawrev-3622	391	40	with	with	ADP
inlawrev-3622	391	41	the	the	DET
inlawrev-3622	391	42	costs	cost	NOUN
inlawrev-3622	391	43	in	in	ADP
inlawrev-3622	391	44	reaching	reach	VERB
inlawrev-3622	391	45	its	its	PRON
inlawrev-3622	391	46	holding	holding	NOUN
inlawrev-3622	391	47	that	that	SCONJ
inlawrev-3622	391	48	the	the	DET
inlawrev-3622	391	49	exclusionary	exclusionary	ADJ
inlawrev-3622	391	50	rule	rule	NOUN
inlawrev-3622	391	51	does	do	AUX
inlawrev-3622	391	52	not	not	PART
inlawrev-3622	391	53	apply	apply	VERB
inlawrev-3622	391	54	to	to	ADP
inlawrev-3622	391	55	the	the	DET
inlawrev-3622	391	56	evidence	evidence	NOUN
inlawrev-3622	391	57	seized	seize	VERB
inlawrev-3622	391	58	from	from	ADP
inlawrev-3622	391	59	adams	adam	NOUN
inlawrev-3622	391	60	's	's	PART
inlawrev-3622	391	61	safe	safe	ADJ
inlawrev-3622	391	62	deposit	deposit	NOUN
inlawrev-3622	391	63	box	box	NOUN
inlawrev-3622	391	64	for	for	ADP
inlawrev-3622	391	65	the	the	DET
inlawrev-3622	391	66	cset	cset	PROPN
inlawrev-3622	391	67	proceeding	proceeding	NOUN
inlawrev-3622	391	68	.	.	PUNCT
inlawrev-3622	392	1	focusing	focus	VERB
inlawrev-3622	392	2	first	first	ADV
inlawrev-3622	392	3	on	on	ADP
inlawrev-3622	392	4	deterrence	deterrence	NOUN
inlawrev-3622	392	5	,	,	PUNCT
inlawrev-3622	392	6	the	the	DET
inlawrev-3622	392	7	supreme	supreme	PROPN
inlawrev-3622	392	8	court	court	PROPN
inlawrev-3622	392	9	noted	note	VERB
inlawrev-3622	392	10	that	that	SCONJ
inlawrev-3622	392	11	revenue	revenue	NOUN
inlawrev-3622	392	12	officers	officer	NOUN
inlawrev-3622	392	13	collect	collect	VERB
inlawrev-3622	392	14	cset	cset	NOUN
inlawrev-3622	392	15	assessments	assessment	NOUN
inlawrev-3622	392	16	on	on	ADP
inlawrev-3622	392	17	illegal	illegal	ADJ
inlawrev-3622	392	18	narcotics	narcotic	NOUN
inlawrev-3622	392	19	that	that	PRON
inlawrev-3622	392	20	are	be	AUX
inlawrev-3622	392	21	uncovered	uncover	VERB
inlawrev-3622	392	22	by	by	ADP
inlawrev-3622	392	23	police	police	NOUN
inlawrev-3622	392	24	investigations	investigation	NOUN
inlawrev-3622	392	25	.	.	PUNCT
inlawrev-3622	393	1	thus	thus	ADV
inlawrev-3622	393	2	,	,	PUNCT
inlawrev-3622	393	3	the	the	DET
inlawrev-3622	393	4	supreme	supreme	PROPN
inlawrev-3622	393	5	court	court	PROPN
inlawrev-3622	393	6	deemed	deem	VERB
inlawrev-3622	393	7	that	that	SCONJ
inlawrev-3622	393	8	the	the	DET
inlawrev-3622	393	9	police	police	NOUN
inlawrev-3622	393	10	would	would	AUX
inlawrev-3622	393	11	not	not	PART
inlawrev-3622	393	12	be	be	AUX
inlawrev-3622	393	13	significantly	significantly	ADV
inlawrev-3622	393	14	deterred	deter	VERB
inlawrev-3622	393	15	if	if	SCONJ
inlawrev-3622	393	16	evidence	evidence	NOUN
inlawrev-3622	393	17	were	be	AUX
inlawrev-3622	393	18	excluded	exclude	VERB
inlawrev-3622	393	19	in	in	ADP
inlawrev-3622	393	20	a	a	DET
inlawrev-3622	393	21	cset	cset	NOUN
inlawrev-3622	393	22	proceeding	proceeding	NOUN
inlawrev-3622	393	23	because	because	SCONJ
inlawrev-3622	393	24	they	they	PRON
inlawrev-3622	393	25	are	be	AUX
inlawrev-3622	393	26	primarily	primarily	ADV
inlawrev-3622	393	27	concerned	concerned	ADJ
inlawrev-3622	393	28	with	with	ADP
inlawrev-3622	393	29	criminal	criminal	ADJ
inlawrev-3622	393	30	prosecutions	prosecution	NOUN
inlawrev-3622	393	31	.	.	PUNCT
inlawrev-3622	394	1	98	98	NUM
inlawrev-3622	394	2	furthermore	furthermore	ADV
inlawrev-3622	394	3	,	,	PUNCT
inlawrev-3622	394	4	it	it	PRON
inlawrev-3622	394	5	acknowledged	acknowledge	VERB
inlawrev-3622	394	6	that	that	SCONJ
inlawrev-3622	394	7	the	the	DET
inlawrev-3622	394	8	police	police	NOUN
inlawrev-3622	394	9	are	be	AUX
inlawrev-3622	394	10	more	more	ADV
inlawrev-3622	394	11	concerned	concerned	ADJ
inlawrev-3622	394	12	with	with	ADP
inlawrev-3622	394	13	enforcement	enforcement	NOUN
inlawrev-3622	394	14	of	of	ADP
inlawrev-3622	394	15	criminal	criminal	ADJ
inlawrev-3622	394	16	laws	law	NOUN
inlawrev-3622	394	17	,	,	PUNCT
inlawrev-3622	394	18	not	not	PART
inlawrev-3622	394	19	tax	tax	NOUN
inlawrev-3622	394	20	laws	law	NOUN
inlawrev-3622	394	21	.	.	PUNCT
inlawrev-3622	395	1	on	on	ADP
inlawrev-3622	395	2	the	the	DET
inlawrev-3622	395	3	other	other	ADJ
inlawrev-3622	395	4	hand	hand	NOUN
inlawrev-3622	395	5	,	,	PUNCT
inlawrev-3622	395	6	the	the	DET
inlawrev-3622	395	7	supreme	supreme	PROPN
inlawrev-3622	395	8	court	court	PROPN
inlawrev-3622	395	9	appreciated	appreciate	VERB
inlawrev-3622	395	10	that	that	SCONJ
inlawrev-3622	395	11	92	92	NUM
inlawrev-3622	395	12	.	.	PUNCT
inlawrev-3622	395	13	mat	mat	NOUN
inlawrev-3622	395	14	1265	1265	NUM
inlawrev-3622	395	15	.	.	PUNCT
inlawrev-3622	396	1	93	93	NUM
inlawrev-3622	396	2	.	.	X
inlawrev-3622	397	1	762	762	NUM
inlawrev-3622	397	2	n.e.2d	n.e.2d	NOUN
inlawrev-3622	397	3	728	728	NUM
inlawrev-3622	397	4	(	(	PUNCT
inlawrev-3622	397	5	ind	ind	NOUN
inlawrev-3622	397	6	.	.	PUNCT
inlawrev-3622	397	7	2001	2001	NUM
inlawrev-3622	397	8	)	)	PUNCT
inlawrev-3622	397	9	.	.	PUNCT
inlawrev-3622	398	1	94	94	X
inlawrev-3622	398	2	.	.	PUNCT
inlawrev-3622	399	1	i	i	PRON
inlawrev-3622	399	2	d.	d.	PROPN
inlawrev-3622	399	3	at	at	ADP
inlawrev-3622	399	4	729	729	NUM
inlawrev-3622	399	5	.	.	PUNCT
inlawrev-3622	400	1	95	95	NUM
inlawrev-3622	400	2	.	.	PUNCT
inlawrev-3622	401	1	i	i	PRON
inlawrev-3622	401	2	d.	d.	PROPN
inlawrev-3622	401	3	96	96	NUM
inlawrev-3622	401	4	.	.	PUNCT
inlawrev-3622	402	1	i	i	PRON
inlawrev-3622	402	2	d.	d.	PROPN
inlawrev-3622	402	3	at	at	ADP
inlawrev-3622	402	4	730	730	NUM
inlawrev-3622	402	5	(	(	PUNCT
inlawrev-3622	402	6	quoting	quote	VERB
inlawrev-3622	402	7	pa	pa	PROPN
inlawrev-3622	402	8	.	.	PUNCT
inlawrev-3622	403	1	bd	bd	PROPN
inlawrev-3622	403	2	.	.	PROPN
inlawrev-3622	403	3	of	of	ADP
inlawrev-3622	403	4	prob	prob	PROPN
inlawrev-3622	403	5	.	.	PROPN
inlawrev-3622	403	6	&	&	CCONJ
inlawrev-3622	403	7	parole	parole	PROPN
inlawrev-3622	403	8	v.	v.	PROPN
inlawrev-3622	403	9	scott	scott	PROPN
inlawrev-3622	403	10	,	,	PUNCT
inlawrev-3622	403	11	524	524	NUM
inlawrev-3622	403	12	u.s	u.s	PROPN
inlawrev-3622	403	13	.	.	PROPN
inlawrev-3622	403	14	357	357	NUM
inlawrev-3622	403	15	,	,	PUNCT
inlawrev-3622	403	16	363	363	NUM
inlawrev-3622	403	17	(	(	PUNCT
inlawrev-3622	403	18	1998	1998	NUM
inlawrev-3622	403	19	)	)	PUNCT
inlawrev-3622	403	20	)	)	PUNCT
inlawrev-3622	403	21	.	.	PUNCT
inlawrev-3622	404	1	97	97	NUM
inlawrev-3622	404	2	.	.	PUNCT
inlawrev-3622	405	1	i	i	PRON
inlawrev-3622	405	2	d.	d.	PROPN
inlawrev-3622	405	3	98	98	NUM
inlawrev-3622	405	4	.	.	PUNCT
inlawrev-3622	406	1	i	i	PRON
inlawrev-3622	406	2	d.	d.	PROPN
inlawrev-3622	406	3	at	at	ADP
inlawrev-3622	406	4	731	731	NUM
inlawrev-3622	406	5	.	.	PUNCT
inlawrev-3622	407	1	2003	2003	NUM
inlawrev-3622	407	2	]	]	PUNCT
inlawrev-3622	407	3	taxation	taxation	NOUN
inlawrev-3622	407	4	1263	1263	NUM
inlawrev-3622	407	5	revenue	revenue	NOUN
inlawrev-3622	407	6	officers	officer	NOUN
inlawrev-3622	407	7	may	may	AUX
inlawrev-3622	407	8	be	be	AUX
inlawrev-3622	407	9	deterred	deter	VERB
inlawrev-3622	407	10	somewhat	somewhat	ADV
inlawrev-3622	407	11	ifthe	ifthe	ADJ
inlawrev-3622	407	12	exclusionary	exclusionary	ADJ
inlawrev-3622	407	13	rule	rule	NOUN
inlawrev-3622	407	14	were	be	AUX
inlawrev-3622	407	15	applied	apply	VERB
inlawrev-3622	407	16	to	to	ADP
inlawrev-3622	407	17	cset	cset	NOUN
inlawrev-3622	407	18	proceedings	proceeding	NOUN
inlawrev-3622	407	19	.	.	PUNCT
inlawrev-3622	407	20	"	"	PUNCT
inlawrev-3622	408	1	nevertheless	nevertheless	ADV
inlawrev-3622	408	2	,	,	PUNCT
inlawrev-3622	408	3	it	it	PRON
inlawrev-3622	408	4	reasoned	reason	VERB
inlawrev-3622	408	5	that	that	SCONJ
inlawrev-3622	408	6	such	such	ADJ
inlawrev-3622	408	7	circumstances	circumstance	NOUN
inlawrev-3622	408	8	would	would	AUX
inlawrev-3622	408	9	only	only	ADV
inlawrev-3622	408	10	rarely	rarely	ADV
inlawrev-3622	408	11	occur	occur	VERB
inlawrev-3622	408	12	.	.	PUNCT
inlawrev-3622	409	1	concerning	concern	VERB
inlawrev-3622	409	2	the	the	DET
inlawrev-3622	409	3	costs	cost	NOUN
inlawrev-3622	409	4	,	,	PUNCT
inlawrev-3622	409	5	the	the	DET
inlawrev-3622	409	6	supreme	supreme	PROPN
inlawrev-3622	409	7	court	court	PROPN
inlawrev-3622	409	8	concluded	conclude	VERB
inlawrev-3622	409	9	that	that	SCONJ
inlawrev-3622	409	10	application	application	NOUN
inlawrev-3622	409	11	of	of	ADP
inlawrev-3622	409	12	the	the	DET
inlawrev-3622	409	13	exclusionary	exclusionary	ADJ
inlawrev-3622	409	14	rule	rule	NOUN
inlawrev-3622	409	15	in	in	ADP
inlawrev-3622	409	16	the	the	DET
inlawrev-3622	409	17	cset	cset	NOUN
inlawrev-3622	409	18	context	context	NOUN
inlawrev-3622	409	19	would	would	AUX
inlawrev-3622	409	20	undermine	undermine	VERB
inlawrev-3622	409	21	many	many	ADJ
inlawrev-3622	409	22	state	state	NOUN
inlawrev-3622	409	23	interests	interest	NOUN
inlawrev-3622	409	24	.	.	PUNCT
inlawrev-3622	410	1	100	100	NUM
inlawrev-3622	410	2	it	it	PRON
inlawrev-3622	410	3	would	would	AUX
inlawrev-3622	410	4	impede	impede	VERB
inlawrev-3622	410	5	that	that	DET
inlawrev-3622	410	6	state	state	NOUN
inlawrev-3622	410	7	's	's	PART
inlawrev-3622	410	8	ability	ability	NOUN
inlawrev-3622	410	9	to	to	PART
inlawrev-3622	410	10	exercise	exercise	VERB
inlawrev-3622	410	11	its	its	PRON
inlawrev-3622	410	12	power	power	NOUN
inlawrev-3622	410	13	to	to	PART
inlawrev-3622	410	14	tax	tax	VERB
inlawrev-3622	410	15	and	and	CCONJ
inlawrev-3622	410	16	thereby	thereby	ADV
inlawrev-3622	410	17	prevent	prevent	VERB
inlawrev-3622	410	18	the	the	DET
inlawrev-3622	410	19	state	state	NOUN
inlawrev-3622	410	20	from	from	ADP
inlawrev-3622	410	21	performing	perform	VERB
inlawrev-3622	410	22	necessary	necessary	ADJ
inlawrev-3622	410	23	governmental	governmental	ADJ
inlawrev-3622	410	24	functions	function	NOUN
inlawrev-3622	410	25	.	.	PUNCT
inlawrev-3622	411	1	it	it	PRON
inlawrev-3622	411	2	would	would	AUX
inlawrev-3622	411	3	also	also	ADV
inlawrev-3622	411	4	enable	enable	VERB
inlawrev-3622	411	5	taxpayers	taxpayer	NOUN
inlawrev-3622	411	6	to	to	PART
inlawrev-3622	411	7	avoid	avoid	VERB
inlawrev-3622	411	8	paying	pay	VERB
inlawrev-3622	411	9	taxes	taxis	NOUN
inlawrev-3622	411	10	.	.	PUNCT
inlawrev-3622	412	1	in	in	ADP
inlawrev-3622	412	2	addition	addition	NOUN
inlawrev-3622	412	3	,	,	PUNCT
inlawrev-3622	412	4	the	the	DET
inlawrev-3622	412	5	state	state	NOUN
inlawrev-3622	412	6	would	would	AUX
inlawrev-3622	412	7	loose	loose	VERB
inlawrev-3622	412	8	evidence	evidence	NOUN
inlawrev-3622	412	9	necessary	necessary	ADJ
inlawrev-3622	412	10	to	to	PART
inlawrev-3622	412	11	assess	assess	VERB
inlawrev-3622	412	12	tax	tax	NOUN
inlawrev-3622	412	13	.	.	PUNCT
inlawrev-3622	413	1	in	in	ADP
inlawrev-3622	413	2	contrast	contrast	NOUN
inlawrev-3622	413	3	,	,	PUNCT
inlawrev-3622	413	4	if	if	SCONJ
inlawrev-3622	413	5	drug	drug	NOUN
inlawrev-3622	413	6	evidence	evidence	NOUN
inlawrev-3622	413	7	were	be	AUX
inlawrev-3622	413	8	suppressed	suppress	VERB
inlawrev-3622	413	9	in	in	ADP
inlawrev-3622	413	10	a	a	DET
inlawrev-3622	413	11	criminal	criminal	ADJ
inlawrev-3622	413	12	prosecution	prosecution	NOUN
inlawrev-3622	413	13	,	,	PUNCT
inlawrev-3622	413	14	then	then	ADV
inlawrev-3622	413	15	the	the	DET
inlawrev-3622	413	16	state	state	NOUN
inlawrev-3622	413	17	would	would	AUX
inlawrev-3622	413	18	likely	likely	ADV
inlawrev-3622	413	19	have	have	VERB
inlawrev-3622	413	20	other	other	ADJ
inlawrev-3622	413	21	evidence	evidence	NOUN
inlawrev-3622	413	22	on	on	ADP
inlawrev-3622	413	23	which	which	PRON
inlawrev-3622	413	24	it	it	PRON
inlawrev-3622	413	25	could	could	AUX
inlawrev-3622	413	26	seal	seal	VERB
inlawrev-3622	413	27	a	a	DET
inlawrev-3622	413	28	conviction	conviction	NOUN
inlawrev-3622	413	29	.	.	PUNCT
inlawrev-3622	414	1	lastly	lastly	ADV
inlawrev-3622	414	2	,	,	PUNCT
inlawrev-3622	414	3	application	application	NOUN
inlawrev-3622	414	4	of	of	ADP
inlawrev-3622	414	5	the	the	DET
inlawrev-3622	414	6	exclusionary	exclusionary	ADJ
inlawrev-3622	414	7	rule	rule	NOUN
inlawrev-3622	414	8	would	would	AUX
inlawrev-3622	414	9	require	require	VERB
inlawrev-3622	414	10	complicated	complicated	ADJ
inlawrev-3622	414	11	legal	legal	ADJ
inlawrev-3622	414	12	determinations	determination	NOUN
inlawrev-3622	414	13	in	in	ADP
inlawrev-3622	414	14	frustration	frustration	NOUN
inlawrev-3622	414	15	of	of	ADP
inlawrev-3622	414	16	the	the	DET
inlawrev-3622	414	17	administration	administration	NOUN
inlawrev-3622	414	18	purpose	purpose	NOUN
inlawrev-3622	414	19	of	of	ADP
inlawrev-3622	414	20	the	the	DET
inlawrev-3622	414	21	proceeding	proceeding	NOUN
inlawrev-3622	414	22	.	.	PUNCT
inlawrev-3622	415	1	iii	iii	X
inlawrev-3622	415	2	.	.	PUNCT
inlawrev-3622	415	3	indiana	indiana	PROPN
inlawrev-3622	415	4	tax	tax	PROPN
inlawrev-3622	415	5	court	court	NOUN
inlawrev-3622	415	6	decisions	decision	VERB
inlawrev-3622	415	7	the	the	DET
inlawrev-3622	415	8	indiana	indiana	PROPN
inlawrev-3622	415	9	tax	tax	PROPN
inlawrev-3622	415	10	court	court	NOUN
inlawrev-3622	415	11	(	(	PUNCT
inlawrev-3622	415	12	"	"	PUNCT
inlawrev-3622	415	13	tax	tax	NOUN
inlawrev-3622	415	14	court	court	NOUN
inlawrev-3622	415	15	"	"	PUNCT
inlawrev-3622	415	16	)	)	PUNCT
inlawrev-3622	415	17	rendered	render	VERB
inlawrev-3622	415	18	a	a	DET
inlawrev-3622	415	19	variety	variety	NOUN
inlawrev-3622	415	20	of	of	ADP
inlawrev-3622	415	21	opinions	opinion	NOUN
inlawrev-3622	415	22	from	from	ADP
inlawrev-3622	415	23	october	october	PROPN
inlawrev-3622	415	24	1	1	NUM
inlawrev-3622	415	25	,	,	PUNCT
inlawrev-3622	415	26	2001	2001	NUM
inlawrev-3622	415	27	,	,	PUNCT
inlawrev-3622	415	28	to	to	ADP
inlawrev-3622	415	29	september	september	PROPN
inlawrev-3622	415	30	30	30	NUM
inlawrev-3622	415	31	,	,	PUNCT
inlawrev-3622	415	32	2002	2002	NUM
inlawrev-3622	415	33	.	.	PUNCT
inlawrev-3622	416	1	in	in	ADP
inlawrev-3622	416	2	particular	particular	ADJ
inlawrev-3622	416	3	,	,	PUNCT
inlawrev-3622	416	4	the	the	DET
inlawrev-3622	416	5	tax	tax	NOUN
inlawrev-3622	416	6	court	court	NOUN
inlawrev-3622	416	7	issued	issue	VERB
inlawrev-3622	416	8	twenty	twenty	NUM
inlawrev-3622	416	9	-	-	PUNCT
inlawrev-3622	416	10	seven	seven	NUM
inlawrev-3622	416	11	published	publish	VERB
inlawrev-3622	416	12	opinions	opinion	NOUN
inlawrev-3622	416	13	,	,	PUNCT
inlawrev-3622	416	14	fourteen	fourteen	NUM
inlawrev-3622	416	15	of	of	ADP
inlawrev-3622	416	16	which	which	PRON
inlawrev-3622	416	17	concerned	concerned	PROPN
inlawrev-3622	416	18	indiana	indiana	PROPN
inlawrev-3622	416	19	real	real	ADJ
inlawrev-3622	416	20	property	property	NOUN
inlawrev-3622	416	21	tax	tax	NOUN
inlawrev-3622	416	22	matters	matter	NOUN
inlawrev-3622	416	23	.	.	PUNCT
inlawrev-3622	417	1	the	the	DET
inlawrev-3622	417	2	remaining	remain	VERB
inlawrev-3622	417	3	fourteen	fourteen	NUM
inlawrev-3622	417	4	cases	case	NOUN
inlawrev-3622	417	5	are	be	AUX
inlawrev-3622	417	6	divided	divide	VERB
inlawrev-3622	417	7	as	as	SCONJ
inlawrev-3622	417	8	follows	follow	VERB
inlawrev-3622	417	9	:	:	PUNCT
inlawrev-3622	417	10	five	five	NUM
inlawrev-3622	417	11	cases	case	NOUN
inlawrev-3622	417	12	regarding	regard	VERB
inlawrev-3622	417	13	indiana	indiana	PROPN
inlawrev-3622	417	14	tangible	tangible	ADJ
inlawrev-3622	417	15	personal	personal	ADJ
inlawrev-3622	417	16	property	property	NOUN
inlawrev-3622	417	17	tax	tax	NOUN
inlawrev-3622	417	18	;	;	PUNCT
inlawrev-3622	417	19	four	four	NUM
inlawrev-3622	417	20	cases	case	NOUN
inlawrev-3622	417	21	regarding	regard	VERB
inlawrev-3622	417	22	indiana	indiana	PROPN
inlawrev-3622	417	23	sales	sale	NOUN
inlawrev-3622	417	24	and	and	CCONJ
inlawrev-3622	417	25	use	use	VERB
inlawrev-3622	417	26	tax	tax	NOUN
inlawrev-3622	417	27	;	;	PUNCT
inlawrev-3622	417	28	one	one	NUM
inlawrev-3622	417	29	case	case	NOUN
inlawrev-3622	417	30	regarding	regard	VERB
inlawrev-3622	417	31	indiana	indiana	PROPN
inlawrev-3622	417	32	inheritance	inheritance	NOUN
inlawrev-3622	417	33	tax	tax	NOUN
inlawrev-3622	417	34	;	;	PUNCT
inlawrev-3622	417	35	two	two	NUM
inlawrev-3622	417	36	cases	case	NOUN
inlawrev-3622	417	37	regarding	regard	VERB
inlawrev-3622	417	38	indiana	indiana	PROPN
inlawrev-3622	417	39	motor	motor	PROPN
inlawrev-3622	417	40	carrier	carrier	NOUN
inlawrev-3622	417	41	fuel	fuel	NOUN
inlawrev-3622	417	42	tax	tax	NOUN
inlawrev-3622	417	43	;	;	PUNCT
inlawrev-3622	417	44	and	and	CCONJ
inlawrev-3622	417	45	one	one	NUM
inlawrev-3622	417	46	case	case	NOUN
inlawrev-3622	417	47	regarding	regard	VERB
inlawrev-3622	417	48	the	the	DET
inlawrev-3622	417	49	hospital	hospital	NOUN
inlawrev-3622	417	50	care	care	NOUN
inlawrev-3622	417	51	for	for	ADP
inlawrev-3622	417	52	the	the	DET
inlawrev-3622	417	53	indigent	indigent	PROPN
inlawrev-3622	417	54	tax	tax	NOUN
inlawrev-3622	417	55	..	..	PUNCT
inlawrev-3622	417	56	each	each	DET
inlawrev-3622	417	57	decision	decision	NOUN
inlawrev-3622	417	58	is	be	AUX
inlawrev-3622	417	59	summarized	summarize	VERB
inlawrev-3622	417	60	separately	separately	ADV
inlawrev-3622	417	61	below	below	ADV
inlawrev-3622	417	62	.	.	PUNCT
inlawrev-3622	418	1	a.	a.	NOUN
inlawrev-3622	418	2	real	real	PROPN
inlawrev-3622	418	3	property	property	NOUN
inlawrev-3622	418	4	tax	tax	NOUN
inlawrev-3622	418	5	i.	i.	PROPN
inlawrev-3622	418	6	irwin	irwin	PROPN
inlawrev-3622	418	7	mortgage	mortgage	PROPN
inlawrev-3622	418	8	corp	corp	PROPN
inlawrev-3622	418	9	.	.	PROPN
inlawrev-3622	418	10	v.	v.	PROPN
inlawrev-3622	418	11	indiana	indiana	PROPN
inlawrev-3622	418	12	board	board	PROPN
inlawrev-3622	418	13	of	of	ADP
inlawrev-3622	418	14	tax	tax	NOUN
inlawrev-3622	418	15	review	review	NOUN
inlawrev-3622	418	16	.	.	PUNCT
inlawrev-3622	419	1	101	101	NUM
inlawrev-3622	419	2	—	—	PUNCT
inlawrev-3622	419	3	irwin	irwin	PROPN
inlawrev-3622	419	4	is	be	AUX
inlawrev-3622	419	5	a	a	DET
inlawrev-3622	419	6	mortgage	mortgage	NOUN
inlawrev-3622	419	7	company	company	NOUN
inlawrev-3622	419	8	that	that	PRON
inlawrev-3622	419	9	maintains	maintain	VERB
inlawrev-3622	419	10	an	an	DET
inlawrev-3622	419	11	escrow	escrow	NOUN
inlawrev-3622	419	12	account	account	NOUN
inlawrev-3622	419	13	on	on	ADP
inlawrev-3622	419	14	behalf	behalf	NOUN
inlawrev-3622	419	15	of	of	ADP
inlawrev-3622	419	16	its	its	PRON
inlawrev-3622	419	17	customers	customer	NOUN
inlawrev-3622	419	18	for	for	ADP
inlawrev-3622	419	19	property	property	NOUN
inlawrev-3622	419	20	tax	tax	NOUN
inlawrev-3622	419	21	payments	payment	NOUN
inlawrev-3622	419	22	.	.	PUNCT
inlawrev-3622	420	1	102	102	NUM
inlawrev-3622	420	2	on	on	ADP
inlawrev-3622	420	3	may	may	PROPN
inlawrev-3622	420	4	12	12	NUM
inlawrev-3622	420	5	,	,	PUNCT
inlawrev-3622	420	6	1997	1997	NUM
inlawrev-3622	420	7	,	,	PUNCT
inlawrev-3622	420	8	irwin	irwin	PROPN
inlawrev-3622	420	9	was	be	AUX
inlawrev-3622	420	10	scheduled	schedule	VERB
inlawrev-3622	420	11	to	to	PART
inlawrev-3622	420	12	pay	pay	VERB
inlawrev-3622	420	13	a	a	DET
inlawrev-3622	420	14	property	property	NOUN
inlawrev-3622	420	15	tax	tax	NOUN
inlawrev-3622	420	16	installment	installment	NOUN
inlawrev-3622	420	17	to	to	ADP
inlawrev-3622	420	18	the	the	DET
inlawrev-3622	420	19	county	county	NOUN
inlawrev-3622	420	20	treasurer	treasurer	NOUN
inlawrev-3622	420	21	's	's	PART
inlawrev-3622	420	22	office	office	NOUN
inlawrev-3622	420	23	.	.	PUNCT
inlawrev-3622	421	1	due	due	ADP
inlawrev-3622	421	2	to	to	ADP
inlawrev-3622	421	3	the	the	DET
inlawrev-3622	421	4	absence	absence	NOUN
inlawrev-3622	421	5	of	of	ADP
inlawrev-3622	421	6	an	an	DET
inlawrev-3622	421	7	employee	employee	NOUN
inlawrev-3622	421	8	on	on	ADP
inlawrev-3622	421	9	that	that	DET
inlawrev-3622	421	10	day	day	NOUN
inlawrev-3622	421	11	,	,	PUNCT
inlawrev-3622	421	12	irwin	irwin	PROPN
inlawrev-3622	421	13	failed	fail	VERB
inlawrev-3622	421	14	to	to	PART
inlawrev-3622	421	15	make	make	VERB
inlawrev-3622	421	16	the	the	DET
inlawrev-3622	421	17	payment	payment	NOUN
inlawrev-3622	421	18	.	.	PUNCT
inlawrev-3622	422	1	on	on	ADP
inlawrev-3622	422	2	may	may	PROPN
inlawrev-3622	422	3	13	13	NUM
inlawrev-3622	422	4	,	,	PUNCT
inlawrev-3622	422	5	1997	1997	NUM
inlawrev-3622	422	6	,	,	PUNCT
inlawrev-3622	422	7	irwin	irwin	PROPN
inlawrev-3622	422	8	hand	hand	NOUN
inlawrev-3622	422	9	delivered	deliver	VERB
inlawrev-3622	422	10	the	the	DET
inlawrev-3622	422	11	payment	payment	NOUN
inlawrev-3622	422	12	to	to	ADP
inlawrev-3622	422	13	the	the	DET
inlawrev-3622	422	14	county	county	NOUN
inlawrev-3622	422	15	treasurer	treasurer	NOUN
inlawrev-3622	422	16	's	's	PART
inlawrev-3622	422	17	office	office	NOUN
inlawrev-3622	422	18	.	.	PUNCT
inlawrev-3622	423	1	the	the	DET
inlawrev-3622	423	2	county	county	NOUN
inlawrev-3622	423	3	treasurer	treasurer	NOUN
inlawrev-3622	423	4	considered	consider	VERB
inlawrev-3622	423	5	the	the	DET
inlawrev-3622	423	6	payment	payment	NOUN
inlawrev-3622	423	7	delinquent	delinquent	NOUN
inlawrev-3622	423	8	and	and	CCONJ
inlawrev-3622	423	9	imposed	impose	VERB
inlawrev-3622	423	10	a	a	DET
inlawrev-3622	423	11	10	10	NUM
inlawrev-3622	423	12	%	%	NOUN
inlawrev-3622	423	13	penalty	penalty	NOUN
inlawrev-3622	423	14	pursuant	pursuant	ADJ
inlawrev-3622	423	15	to	to	ADP
inlawrev-3622	423	16	indiana	indiana	PROPN
inlawrev-3622	423	17	code	code	PROPN
inlawrev-3622	423	18	section	section	NOUN
inlawrev-3622	423	19	6	6	NUM
inlawrev-3622	423	20	-	-	SYM
inlawrev-3622	423	21	1.1	1.1	NUM
inlawrev-3622	423	22	-	-	PUNCT
inlawrev-3622	423	23	37	37	NUM
inlawrev-3622	423	24	-	-	SYM
inlawrev-3622	423	25	10	10	NUM
inlawrev-3622	423	26	.	.	PUNCT
inlawrev-3622	424	1	although	although	SCONJ
inlawrev-3622	424	2	irwin	irwin	PROPN
inlawrev-3622	424	3	paid	pay	VERB
inlawrev-3622	424	4	the	the	DET
inlawrev-3622	424	5	penalty	penalty	NOUN
inlawrev-3622	424	6	,	,	PUNCT
inlawrev-3622	424	7	it	it	PRON
inlawrev-3622	424	8	later	later	ADV
inlawrev-3622	424	9	filed	file	VERB
inlawrev-3622	424	10	a	a	DET
inlawrev-3622	424	11	claim	claim	NOUN
inlawrev-3622	424	12	for	for	ADP
inlawrev-3622	424	13	refund	refund	NOUN
inlawrev-3622	424	14	with	with	ADP
inlawrev-3622	424	15	the	the	DET
inlawrev-3622	424	16	marion	marion	PROPN
inlawrev-3622	424	17	county	county	PROPN
inlawrev-3622	424	18	auditor	auditor	NOUN
inlawrev-3622	424	19	on	on	ADP
inlawrev-3622	424	20	january	january	PROPN
inlawrev-3622	424	21	5	5	NUM
inlawrev-3622	424	22	,	,	PUNCT
inlawrev-3622	424	23	1998	1998	NUM
inlawrev-3622	424	24	.	.	PUNCT
inlawrev-3622	425	1	103	103	NUM
inlawrev-3622	425	2	the	the	DET
inlawrev-3622	425	3	auditor	auditor	NOUN
inlawrev-3622	425	4	denied	deny	VERB
inlawrev-3622	425	5	a	a	DET
inlawrev-3622	425	6	refund	refund	NOUN
inlawrev-3622	425	7	.	.	PUNCT
inlawrev-3622	426	1	irwin	irwin	PROPN
inlawrev-3622	426	2	then	then	ADV
inlawrev-3622	426	3	appealed	appeal	VERB
inlawrev-3622	426	4	to	to	ADP
inlawrev-3622	426	5	the	the	DET
inlawrev-3622	426	6	state	state	NOUN
inlawrev-3622	426	7	board	board	NOUN
inlawrev-3622	426	8	via	via	ADP
inlawrev-3622	426	9	a	a	DET
inlawrev-3622	426	10	1	1	NUM
inlawrev-3622	426	11	3	3	NUM
inlawrev-3622	426	12	1	1	NUM
inlawrev-3622	426	13	petition	petition	NOUN
inlawrev-3622	426	14	for	for	ADP
inlawrev-3622	426	15	review	review	NOUN
inlawrev-3622	426	16	on	on	ADP
inlawrev-3622	426	17	january	january	PROPN
inlawrev-3622	426	18	27	27	NUM
inlawrev-3622	426	19	,	,	PUNCT
inlawrev-3622	426	20	1	1	NUM
inlawrev-3622	426	21	998	998	NUM
inlawrev-3622	426	22	.	.	PUNCT
inlawrev-3622	427	1	it	it	PRON
inlawrev-3622	427	2	argued	argue	VERB
inlawrev-3622	427	3	that	that	SCONJ
inlawrev-3622	427	4	it	it	PRON
inlawrev-3622	427	5	was	be	AUX
inlawrev-3622	427	6	entitled	entitle	VERB
inlawrev-3622	427	7	to	to	ADP
inlawrev-3622	427	8	a	a	DET
inlawrev-3622	427	9	refund	refund	NOUN
inlawrev-3622	427	10	ofthe	ofthe	NOUN
inlawrev-3622	427	11	penalty	penalty	NOUN
inlawrev-3622	427	12	amount	amount	NOUN
inlawrev-3622	427	13	and	and	CCONJ
inlawrev-3622	427	14	that	that	SCONJ
inlawrev-3622	427	15	the	the	DET
inlawrev-3622	427	16	statute	statute	NOUN
inlawrev-3622	427	17	under	under	ADP
inlawrev-3622	427	18	which	which	PRON
inlawrev-3622	427	19	the	the	DET
inlawrev-3622	427	20	penalty	penalty	NOUN
inlawrev-3622	427	21	was	be	AUX
inlawrev-3622	427	22	charged	charge	VERB
inlawrev-3622	427	23	,	,	PUNCT
inlawrev-3622	427	24	namely	namely	ADV
inlawrev-3622	427	25	indiana	indiana	PROPN
inlawrev-3622	427	26	code	code	PROPN
inlawrev-3622	427	27	section	section	NOUN
inlawrev-3622	427	28	99	99	NUM
inlawrev-3622	427	29	.	.	PUNCT
inlawrev-3622	428	1	i	i	PRON
inlawrev-3622	428	2	d.	d.	PROPN
inlawrev-3622	428	3	100	100	NUM
inlawrev-3622	428	4	.	.	PUNCT
inlawrev-3622	429	1	i	i	PRON
inlawrev-3622	429	2	d.	d.	PROPN
inlawrev-3622	429	3	101	101	NUM
inlawrev-3622	429	4	.	.	PUNCT
inlawrev-3622	430	1	775	775	NUM
inlawrev-3622	430	2	n.e.2d	n.e.2d	NOUN
inlawrev-3622	430	3	720	720	NUM
inlawrev-3622	430	4	(	(	PUNCT
inlawrev-3622	430	5	ind	ind	NOUN
inlawrev-3622	430	6	.	.	PUNCT
inlawrev-3622	431	1	tax	tax	PROPN
inlawrev-3622	431	2	ct	ct	PROPN
inlawrev-3622	431	3	.	.	PROPN
inlawrev-3622	431	4	2001	2001	NUM
inlawrev-3622	431	5	)	)	PUNCT
inlawrev-3622	431	6	.	.	PUNCT
inlawrev-3622	432	1	102	102	NUM
inlawrev-3622	432	2	.	.	PUNCT
inlawrev-3622	433	1	i	i	PRON
inlawrev-3622	433	2	d.	d.	PROPN
inlawrev-3622	433	3	at	at	ADP
inlawrev-3622	433	4	721	721	NUM
inlawrev-3622	433	5	.	.	PUNCT
inlawrev-3622	433	6	103	103	NUM
inlawrev-3622	433	7	.	.	PUNCT
inlawrev-3622	434	1	i	i	PRON
inlawrev-3622	434	2	d.	d.	PROPN
inlawrev-3622	434	3	2x122	2x122	NUM
inlawrev-3622	434	4	.	.	PUNCT
inlawrev-3622	434	5	1264	1264	NUM
inlawrev-3622	434	6	indiana	indiana	PROPN
inlawrev-3622	434	7	law	law	PROPN
inlawrev-3622	434	8	review	review	NOUN
inlawrev-3622	434	9	[	[	X
inlawrev-3622	434	10	vol	vol	NOUN
inlawrev-3622	434	11	.	.	PUNCT
inlawrev-3622	435	1	36:1251	36:1251	NUM
inlawrev-3622	435	2	6	6	NUM
inlawrev-3622	435	3	-	-	SYM
inlawrev-3622	435	4	1	1	NUM
inlawrev-3622	435	5	.1	.1	NUM
inlawrev-3622	435	6	-	-	PUNCT
inlawrev-3622	435	7	37	37	NUM
inlawrev-3622	435	8	-	-	SYM
inlawrev-3622	435	9	10	10	NUM
inlawrev-3622	435	10	,	,	PUNCT
inlawrev-3622	435	11	is	be	AUX
inlawrev-3622	435	12	unconstitutional	unconstitutional	ADJ
inlawrev-3622	435	13	.	.	PUNCT
inlawrev-3622	436	1	104	104	NUM
inlawrev-3622	436	2	the	the	DET
inlawrev-3622	436	3	state	state	NOUN
inlawrev-3622	436	4	board	board	NOUN
inlawrev-3622	436	5	rendered	render	VERB
inlawrev-3622	436	6	a	a	DET
inlawrev-3622	436	7	decision	decision	NOUN
inlawrev-3622	436	8	stating	state	VERB
inlawrev-3622	436	9	that	that	SCONJ
inlawrev-3622	436	10	it	it	PRON
inlawrev-3622	436	11	did	do	AUX
inlawrev-3622	436	12	not	not	PART
inlawrev-3622	436	13	have	have	VERB
inlawrev-3622	436	14	the	the	DET
inlawrev-3622	436	15	authority	authority	NOUN
inlawrev-3622	436	16	to	to	PART
inlawrev-3622	436	17	decide	decide	VERB
inlawrev-3622	436	18	whether	whether	SCONJ
inlawrev-3622	436	19	the	the	DET
inlawrev-3622	436	20	treasurer	treasurer	NOUN
inlawrev-3622	436	21	property	property	NOUN
inlawrev-3622	436	22	imposed	impose	VERB
inlawrev-3622	436	23	the	the	DET
inlawrev-3622	436	24	penalty	penalty	NOUN
inlawrev-3622	436	25	on	on	ADP
inlawrev-3622	436	26	irwin	irwin	PROPN
inlawrev-3622	436	27	.	.	PUNCT
inlawrev-3622	437	1	105	105	NUM
inlawrev-3622	438	1	following	follow	VERB
inlawrev-3622	438	2	the	the	DET
inlawrev-3622	438	3	state	state	PROPN
inlawrev-3622	438	4	board	board	NOUN
inlawrev-3622	438	5	's	's	PART
inlawrev-3622	438	6	ruling	ruling	NOUN
inlawrev-3622	438	7	,	,	PUNCT
inlawrev-3622	438	8	irwin	irwin	PROPN
inlawrev-3622	438	9	appeal	appeal	NOUN
inlawrev-3622	438	10	to	to	ADP
inlawrev-3622	438	11	the	the	DET
inlawrev-3622	438	12	tax	tax	NOUN
inlawrev-3622	438	13	court	court	NOUN
inlawrev-3622	438	14	on	on	ADP
inlawrev-3622	438	15	march	march	PROPN
inlawrev-3622	438	16	12	12	NUM
inlawrev-3622	438	17	,	,	PUNCT
inlawrev-3622	438	18	2002	2002	NUM
inlawrev-3622	438	19	.	.	PUNCT
inlawrev-3622	439	1	the	the	DET
inlawrev-3622	439	2	state	state	PROPN
inlawrev-3622	439	3	board	board	NOUN
inlawrev-3622	439	4	,	,	PUNCT
inlawrev-3622	439	5	106	106	NUM
inlawrev-3622	439	6	in	in	ADP
inlawrev-3622	439	7	response	response	NOUN
inlawrev-3622	439	8	,	,	PUNCT
inlawrev-3622	439	9	filed	file	VERB
inlawrev-3622	439	10	a	a	DET
inlawrev-3622	439	11	motion	motion	NOUN
inlawrev-3622	439	12	to	to	PART
inlawrev-3622	439	13	dismiss	dismiss	VERB
inlawrev-3622	439	14	the	the	DET
inlawrev-3622	439	15	appeal	appeal	NOUN
inlawrev-3622	439	16	for	for	ADP
inlawrev-3622	439	17	failure	failure	NOUN
inlawrev-3622	439	18	to	to	PART
inlawrev-3622	439	19	state	state	VERB
inlawrev-3622	439	20	a	a	DET
inlawrev-3622	439	21	claim	claim	NOUN
inlawrev-3622	439	22	upon	upon	SCONJ
inlawrev-3622	439	23	which	which	DET
inlawrev-3622	439	24	relief	relief	NOUN
inlawrev-3622	439	25	may	may	AUX
inlawrev-3622	439	26	be	be	AUX
inlawrev-3622	439	27	granted	grant	VERB
inlawrev-3622	439	28	in	in	ADP
inlawrev-3622	439	29	response	response	NOUN
inlawrev-3622	439	30	.	.	PUNCT
inlawrev-3622	440	1	the	the	DET
inlawrev-3622	440	2	tax	tax	NOUN
inlawrev-3622	440	3	court	court	NOUN
inlawrev-3622	440	4	was	be	AUX
inlawrev-3622	440	5	faced	face	VERB
inlawrev-3622	440	6	with	with	ADP
inlawrev-3622	440	7	the	the	DET
inlawrev-3622	440	8	primary	primary	ADJ
inlawrev-3622	440	9	issue	issue	NOUN
inlawrev-3622	440	10	ofdetermining	ofdetermine	VERB
inlawrev-3622	440	11	whether	whether	SCONJ
inlawrev-3622	440	12	the	the	DET
inlawrev-3622	440	13	state	state	NOUN
inlawrev-3622	440	14	board	board	NOUN
inlawrev-3622	440	15	has	have	VERB
inlawrev-3622	440	16	the	the	DET
inlawrev-3622	440	17	authority	authority	NOUN
inlawrev-3622	440	18	to	to	PART
inlawrev-3622	440	19	hear	hear	VERB
inlawrev-3622	440	20	cases	case	NOUN
inlawrev-3622	440	21	involving	involve	VERB
inlawrev-3622	440	22	penalties	penalty	NOUN
inlawrev-3622	440	23	on	on	ADP
inlawrev-3622	440	24	delinquent	delinquent	ADJ
inlawrev-3622	440	25	property	property	NOUN
inlawrev-3622	440	26	tax	tax	NOUN
inlawrev-3622	440	27	installments	installment	NOUN
inlawrev-3622	440	28	.	.	PUNCT
inlawrev-3622	441	1	in	in	ADP
inlawrev-3622	441	2	addressing	address	VERB
inlawrev-3622	441	3	this	this	DET
inlawrev-3622	441	4	issue	issue	NOUN
inlawrev-3622	441	5	,	,	PUNCT
inlawrev-3622	441	6	the	the	DET
inlawrev-3622	441	7	tax	tax	NOUN
inlawrev-3622	441	8	court	court	NOUN
inlawrev-3622	441	9	first	first	ADV
inlawrev-3622	441	10	recognized	recognize	VERB
inlawrev-3622	441	11	that	that	SCONJ
inlawrev-3622	441	12	the	the	DET
inlawrev-3622	441	13	state	state	NOUN
inlawrev-3622	441	14	board	board	NOUN
inlawrev-3622	441	15	is	be	AUX
inlawrev-3622	441	16	statutorily	statutorily	ADV
inlawrev-3622	441	17	empowered	empower	VERB
inlawrev-3622	441	18	to	to	PART
inlawrev-3622	441	19	review	review	VERB
inlawrev-3622	441	20	appeals	appeal	NOUN
inlawrev-3622	441	21	concerning	concern	VERB
inlawrev-3622	441	22	one	one	NUM
inlawrev-3622	441	23	of	of	ADP
inlawrev-3622	441	24	four	four	NUM
inlawrev-3622	441	25	matters	matter	NOUN
inlawrev-3622	441	26	that	that	PRON
inlawrev-3622	441	27	stem	stem	VERB
inlawrev-3622	441	28	from	from	ADP
inlawrev-3622	441	29	a	a	DET
inlawrev-3622	441	30	determination	determination	NOUN
inlawrev-3622	441	31	by	by	ADP
inlawrev-3622	441	32	an	an	DET
inlawrev-3622	441	33	assessing	assess	VERB
inlawrev-3622	441	34	official	official	ADJ
inlawrev-3622	441	35	or	or	CCONJ
inlawrev-3622	441	36	county	county	NOUN
inlawrev-3622	441	37	property	property	NOUN
inlawrev-3622	441	38	tax	tax	NOUN
inlawrev-3622	441	39	assessment	assessment	NOUN
inlawrev-3622	441	40	board	board	NOUN
inlawrev-3622	441	41	appeals	appeal	NOUN
inlawrev-3622	441	42	.	.	PUNCT
inlawrev-3622	442	1	10	10	NUM
inlawrev-3622	442	2	?	?	PUNCT
inlawrev-3622	443	1	these	these	DET
inlawrev-3622	443	2	matters	matter	NOUN
inlawrev-3622	443	3	include	include	VERB
inlawrev-3622	443	4	(	(	PUNCT
inlawrev-3622	443	5	1	1	X
inlawrev-3622	443	6	)	)	PUNCT
inlawrev-3622	443	7	the	the	DET
inlawrev-3622	443	8	assessed	assessed	ADJ
inlawrev-3622	443	9	valuation	valuation	NOUN
inlawrev-3622	443	10	of	of	ADP
inlawrev-3622	443	11	tangible	tangible	ADJ
inlawrev-3622	443	12	property	property	NOUN
inlawrev-3622	443	13	;	;	PUNCT
inlawrev-3622	443	14	(	(	PUNCT
inlawrev-3622	443	15	2	2	X
inlawrev-3622	443	16	)	)	PUNCT
inlawrev-3622	443	17	property	property	NOUN
inlawrev-3622	443	18	tax	tax	NOUN
inlawrev-3622	443	19	deductions	deduction	NOUN
inlawrev-3622	443	20	;	;	PUNCT
inlawrev-3622	443	21	(	(	PUNCT
inlawrev-3622	443	22	3	3	X
inlawrev-3622	443	23	)	)	PUNCT
inlawrev-3622	443	24	property	property	NOUN
inlawrev-3622	443	25	tax	tax	NOUN
inlawrev-3622	443	26	exemptions	exemption	NOUN
inlawrev-3622	443	27	;	;	PUNCT
inlawrev-3622	443	28	and	and	CCONJ
inlawrev-3622	443	29	(	(	PUNCT
inlawrev-3622	443	30	4	4	X
inlawrev-3622	443	31	)	)	PUNCT
inlawrev-3622	443	32	property	property	NOUN
inlawrev-3622	443	33	tax	tax	NOUN
inlawrev-3622	443	34	credits	credit	NOUN
inlawrev-3622	443	35	.	.	PUNCT
inlawrev-3622	444	1	thus	thus	ADV
inlawrev-3622	444	2	,	,	PUNCT
inlawrev-3622	444	3	the	the	DET
inlawrev-3622	444	4	tax	tax	NOUN
inlawrev-3622	444	5	court	court	NOUN
inlawrev-3622	444	6	ruled	rule	VERB
inlawrev-3622	444	7	that	that	SCONJ
inlawrev-3622	444	8	the	the	DET
inlawrev-3622	444	9	statute	statute	NOUN
inlawrev-3622	444	10	does	do	AUX
inlawrev-3622	444	11	not	not	PART
inlawrev-3622	444	12	grant	grant	VERB
inlawrev-3622	444	13	any	any	DET
inlawrev-3622	444	14	power	power	NOUN
inlawrev-3622	444	15	to	to	ADP
inlawrev-3622	444	16	the	the	DET
inlawrev-3622	444	17	state	state	NOUN
inlawrev-3622	444	18	board	board	NOUN
inlawrev-3622	444	19	to	to	PART
inlawrev-3622	444	20	review	review	VERB
inlawrev-3622	444	21	penalties	penalty	NOUN
inlawrev-3622	444	22	imposed	impose	VERB
inlawrev-3622	444	23	by	by	ADP
inlawrev-3622	444	24	the	the	DET
inlawrev-3622	444	25	county	county	NOUN
inlawrev-3622	444	26	treasurer	treasurer	NOUN
inlawrev-3622	444	27	for	for	ADP
inlawrev-3622	444	28	late	late	ADJ
inlawrev-3622	444	29	payment	payment	NOUN
inlawrev-3622	444	30	of	of	ADP
inlawrev-3622	444	31	property	property	NOUN
inlawrev-3622	444	32	taxes	taxis	NOUN
inlawrev-3622	444	33	.	.	PUNCT
inlawrev-3622	445	1	it	it	PRON
inlawrev-3622	445	2	suggested	suggest	VERB
inlawrev-3622	445	3	that	that	SCONJ
inlawrev-3622	445	4	irwin	irwin	PROPN
inlawrev-3622	445	5	might	might	AUX
inlawrev-3622	445	6	find	find	VERB
inlawrev-3622	445	7	a	a	DET
inlawrev-3622	445	8	remedy	remedy	NOUN
inlawrev-3622	445	9	,	,	PUNCT
inlawrev-3622	445	10	if	if	SCONJ
inlawrev-3622	445	11	any	any	PRON
inlawrev-3622	445	12	,	,	PUNCT
inlawrev-3622	445	13	with	with	ADP
inlawrev-3622	445	14	a	a	DET
inlawrev-3622	445	15	court	court	NOUN
inlawrev-3622	445	16	of	of	ADP
inlawrev-3622	445	17	general	general	ADJ
inlawrev-3622	445	18	jurisdiction	jurisdiction	NOUN
inlawrev-3622	445	19	.	.	PUNCT
inlawrev-3622	446	1	108	108	NUM
inlawrev-3622	446	2	as	as	ADP
inlawrev-3622	446	3	a	a	DET
inlawrev-3622	446	4	secondary	secondary	ADJ
inlawrev-3622	446	5	issue	issue	NOUN
inlawrev-3622	446	6	,	,	PUNCT
inlawrev-3622	446	7	the	the	DET
inlawrev-3622	446	8	tax	tax	NOUN
inlawrev-3622	446	9	court	court	NOUN
inlawrev-3622	446	10	then	then	ADV
inlawrev-3622	446	11	turned	turn	VERB
inlawrev-3622	446	12	to	to	PART
inlawrev-3622	446	13	consider	consider	VERB
inlawrev-3622	446	14	irwin	irwin	PROPN
inlawrev-3622	446	15	's	's	PART
inlawrev-3622	446	16	assertion	assertion	NOUN
inlawrev-3622	446	17	that	that	SCONJ
inlawrev-3622	446	18	indiana	indiana	PROPN
inlawrev-3622	446	19	code	code	PROPN
inlawrev-3622	446	20	section	section	NOUN
inlawrev-3622	446	21	61	61	NUM
inlawrev-3622	446	22	.	.	NUM
inlawrev-3622	447	1	1	1	NUM
inlawrev-3622	447	2	-371	-371	PROPN
inlawrev-3622	447	3	is	be	AUX
inlawrev-3622	447	4	unconstitutional	unconstitutional	ADJ
inlawrev-3622	447	5	.	.	PUNCT
inlawrev-3622	448	1	although	although	SCONJ
inlawrev-3622	448	2	irwin	irwin	PROPN
inlawrev-3622	448	3	relied	rely	VERB
inlawrev-3622	448	4	on	on	ADP
inlawrev-3622	448	5	state	state	NOUN
inlawrev-3622	448	6	v.	v.	ADP
inlawrev-3622	448	7	sproles	sprole	NOUN
inlawrev-3622	448	8	109	109	NUM
inlawrev-3622	448	9	for	for	ADP
inlawrev-3622	448	10	the	the	DET
inlawrev-3622	448	11	holding	holding	NOUN
inlawrev-3622	448	12	that	that	PRON
inlawrev-3622	448	13	challenges	challenge	VERB
inlawrev-3622	448	14	to	to	ADP
inlawrev-3622	448	15	tax	tax	NOUN
inlawrev-3622	448	16	law	law	NOUN
inlawrev-3622	448	17	lie	lie	VERB
inlawrev-3622	448	18	in	in	ADP
inlawrev-3622	448	19	the	the	DET
inlawrev-3622	448	20	exclusive	exclusive	ADJ
inlawrev-3622	448	21	jurisdiction	jurisdiction	NOUN
inlawrev-3622	448	22	of	of	ADP
inlawrev-3622	448	23	the	the	DET
inlawrev-3622	448	24	tax	tax	NOUN
inlawrev-3622	448	25	court	court	NOUN
inlawrev-3622	448	26	,	,	PUNCT
inlawrev-3622	448	27	it	it	PRON
inlawrev-3622	448	28	found	find	VERB
inlawrev-3622	448	29	irwin	irwin	PROPN
inlawrev-3622	448	30	's	's	PART
inlawrev-3622	448	31	reliance	reliance	NOUN
inlawrev-3622	448	32	misplaced	misplace	VERB
inlawrev-3622	448	33	.	.	PUNCT
inlawrev-3622	449	1	110	110	NUM
inlawrev-3622	449	2	it	it	PRON
inlawrev-3622	449	3	reasoned	reason	VERB
inlawrev-3622	449	4	that	that	SCONJ
inlawrev-3622	449	5	an	an	DET
inlawrev-3622	449	6	administrative	administrative	ADJ
inlawrev-3622	449	7	agency	agency	NOUN
inlawrev-3622	449	8	may	may	AUX
inlawrev-3622	449	9	not	not	PART
inlawrev-3622	449	10	review	review	VERB
inlawrev-3622	449	11	the	the	DET
inlawrev-3622	449	12	constitutionality	constitutionality	NOUN
inlawrev-3622	449	13	of	of	ADP
inlawrev-3622	449	14	a	a	DET
inlawrev-3622	449	15	statute	statute	NOUN
inlawrev-3622	449	16	until	until	SCONJ
inlawrev-3622	449	17	the	the	DET
inlawrev-3622	449	18	agency	agency	NOUN
inlawrev-3622	449	19	has	have	VERB
inlawrev-3622	449	20	jurisdiction	jurisdiction	NOUN
inlawrev-3622	449	21	over	over	ADP
inlawrev-3622	449	22	the	the	DET
inlawrev-3622	449	23	appeal	appeal	NOUN
inlawrev-3622	449	24	brought	bring	VERB
inlawrev-3622	449	25	under	under	ADP
inlawrev-3622	449	26	the	the	DET
inlawrev-3622	449	27	statute	statute	NOUN
inlawrev-3622	449	28	alleged	allege	VERB
inlawrev-3622	449	29	to	to	PART
inlawrev-3622	449	30	be	be	AUX
inlawrev-3622	449	31	unconstitutional	unconstitutional	ADJ
inlawrev-3622	449	32	.	.	PUNCT
inlawrev-3622	450	1	consequently	consequently	ADV
inlawrev-3622	450	2	,	,	PUNCT
inlawrev-3622	450	3	it	it	PRON
inlawrev-3622	450	4	ruled	rule	VERB
inlawrev-3622	450	5	that	that	SCONJ
inlawrev-3622	450	6	neither	neither	CCONJ
inlawrev-3622	450	7	the	the	DET
inlawrev-3622	450	8	state	state	NOUN
inlawrev-3622	450	9	board	board	NOUN
inlawrev-3622	450	10	nor	nor	CCONJ
inlawrev-3622	450	11	the	the	DET
inlawrev-3622	450	12	tax	tax	NOUN
inlawrev-3622	450	13	court	court	NOUN
inlawrev-3622	450	14	itself	itself	PRON
inlawrev-3622	450	15	had	have	VERB
inlawrev-3622	450	16	any	any	DET
inlawrev-3622	450	17	authority	authority	NOUN
inlawrev-3622	450	18	to	to	PART
inlawrev-3622	450	19	rule	rule	VERB
inlawrev-3622	450	20	on	on	ADP
inlawrev-3622	450	21	the	the	DET
inlawrev-3622	450	22	appropriateness	appropriateness	NOUN
inlawrev-3622	450	23	of	of	ADP
inlawrev-3622	450	24	the	the	DET
inlawrev-3622	450	25	penalty	penalty	NOUN
inlawrev-3622	450	26	and	and	CCONJ
inlawrev-3622	450	27	that	that	SCONJ
inlawrev-3622	450	28	the	the	DET
inlawrev-3622	450	29	constitutional	constitutional	ADJ
inlawrev-3622	450	30	challenge	challenge	NOUN
inlawrev-3622	450	31	was	be	AUX
inlawrev-3622	450	32	improper	improper	ADJ
inlawrev-3622	450	33	.	.	PUNCT
inlawrev-3622	450	34	111	111	NUM
inlawrev-3622	450	35	2	2	NUM
inlawrev-3622	450	36	.	.	PUNCT
inlawrev-3622	450	37	walker	walker	PROPN
inlawrev-3622	450	38	manufacturing	manufacturing	PROPN
inlawrev-3622	450	39	co.	co.	PROPN
inlawrev-3622	450	40	v.	v.	ADP
inlawrev-3622	450	41	department	department	PROPN
inlawrev-3622	450	42	of	of	ADP
inlawrev-3622	450	43	local	local	ADJ
inlawrev-3622	450	44	government	government	NOUN
inlawrev-3622	450	45	finance	finance	NOUN
inlawrev-3622	450	46	.	.	PUNCT
inlawrev-3622	451	1	1	1	NUM
inlawrev-3622	451	2	n	n	X
inlawrev-3622	451	3	—	—	PUNCT
inlawrev-3622	451	4	walker	walker	PROPN
inlawrev-3622	451	5	runs	run	VERB
inlawrev-3622	451	6	a	a	DET
inlawrev-3622	451	7	manufacturing	manufacturing	NOUN
inlawrev-3622	451	8	business	business	NOUN
inlawrev-3622	451	9	in	in	ADP
inlawrev-3622	451	10	ligonier	ligonier	PROPN
inlawrev-3622	451	11	,	,	PUNCT
inlawrev-3622	451	12	indiana	indiana	PROPN
inlawrev-3622	451	13	.	.	PUNCT
inlawrev-3622	452	1	it	it	PRON
inlawrev-3622	452	2	owns	own	VERB
inlawrev-3622	452	3	two	two	NUM
inlawrev-3622	452	4	parcels	parcel	NOUN
inlawrev-3622	452	5	of	of	ADP
inlawrev-3622	452	6	land	land	NOUN
inlawrev-3622	452	7	,	,	PUNCT
inlawrev-3622	452	8	parcel	parcel	VERB
inlawrev-3622	452	9	1	1	NUM
inlawrev-3622	452	10	55	55	NUM
inlawrev-3622	452	11	and	and	CCONJ
inlawrev-3622	452	12	parcel	parcel	NOUN
inlawrev-3622	452	13	2	2	NUM
inlawrev-3622	452	14	1	1	NUM
inlawrev-3622	452	15	with	with	ADP
inlawrev-3622	452	16	an	an	DET
inlawrev-3622	452	17	improvement	improvement	NOUN
inlawrev-3622	452	18	on	on	ADP
inlawrev-3622	452	19	each	each	PRON
inlawrev-3622	452	20	.	.	PUNCT
inlawrev-3622	453	1	for	for	ADP
inlawrev-3622	453	2	the	the	DET
inlawrev-3622	453	3	tax	tax	NOUN
inlawrev-3622	453	4	years	year	NOUN
inlawrev-3622	453	5	1989	1989	NUM
inlawrev-3622	453	6	-	-	SYM
inlawrev-3622	453	7	1991	1991	NUM
inlawrev-3622	453	8	,	,	PUNCT
inlawrev-3622	453	9	walker	walker	PROPN
inlawrev-3622	453	10	filed	file	VERB
inlawrev-3622	453	11	three	three	NUM
inlawrev-3622	453	12	form	form	NOUN
inlawrev-3622	453	13	133	133	NUM
inlawrev-3622	453	14	petitions	petition	NOUN
inlawrev-3622	453	15	for	for	ADP
inlawrev-3622	453	16	correction	correction	NOUN
inlawrev-3622	453	17	of	of	ADP
inlawrev-3622	453	18	error	error	NOUN
inlawrev-3622	453	19	for	for	ADP
inlawrev-3622	453	20	parcel	parcel	NOUN
inlawrev-3622	453	21	155	155	NUM
inlawrev-3622	453	22	with	with	ADP
inlawrev-3622	453	23	the	the	DET
inlawrev-3622	453	24	county	county	NOUN
inlawrev-3622	453	25	board	board	NOUN
inlawrev-3622	453	26	to	to	PART
inlawrev-3622	453	27	address	address	VERB
inlawrev-3622	453	28	the	the	DET
inlawrev-3622	453	29	excessive	excessive	ADJ
inlawrev-3622	453	30	assessment	assessment	NOUN
inlawrev-3622	453	31	of	of	ADP
inlawrev-3622	453	32	its	its	PRON
inlawrev-3622	453	33	improvement	improvement	NOUN
inlawrev-3622	453	34	and	and	CCONJ
inlawrev-3622	453	35	the	the	DET
inlawrev-3622	453	36	assessment	assessment	NOUN
inlawrev-3622	453	37	of	of	ADP
inlawrev-3622	453	38	improvements	improvement	NOUN
inlawrev-3622	453	39	that	that	PRON
inlawrev-3622	453	40	were	be	AUX
inlawrev-3622	453	41	104	104	NUM
inlawrev-3622	453	42	.	.	PUNCT
inlawrev-3622	454	1	i	i	PRON
inlawrev-3622	454	2	d.	d.	PROPN
inlawrev-3622	454	3	at	at	ADP
inlawrev-3622	454	4	720	720	NUM
inlawrev-3622	454	5	.	.	PUNCT
inlawrev-3622	455	1	105	105	NUM
inlawrev-3622	455	2	.	.	PUNCT
inlawrev-3622	456	1	i	i	PRON
inlawrev-3622	456	2	d.	d.	PROPN
inlawrev-3622	456	3	at	at	ADP
inlawrev-3622	456	4	722	722	NUM
inlawrev-3622	456	5	.	.	PUNCT
inlawrev-3622	456	6	106	106	NUM
inlawrev-3622	456	7	.	.	PUNCT
inlawrev-3622	457	1	the	the	DET
inlawrev-3622	457	2	indiana	indiana	PROPN
inlawrev-3622	457	3	legislature	legislature	PROPN
inlawrev-3622	457	4	abolished	abolish	VERB
inlawrev-3622	457	5	the	the	DET
inlawrev-3622	457	6	state	state	NOUN
inlawrev-3622	457	7	board	board	NOUN
inlawrev-3622	457	8	as	as	ADP
inlawrev-3622	457	9	of	of	ADP
inlawrev-3622	457	10	december	december	PROPN
inlawrev-3622	457	11	31	31	NUM
inlawrev-3622	457	12	,	,	PUNCT
inlawrev-3622	457	13	2001	2001	NUM
inlawrev-3622	457	14	,	,	PUNCT
inlawrev-3622	457	15	and	and	CCONJ
inlawrev-3622	457	16	established	establish	VERB
inlawrev-3622	457	17	the	the	DET
inlawrev-3622	457	18	department	department	NOUN
inlawrev-3622	457	19	oflocal	oflocal	ADJ
inlawrev-3622	457	20	government	government	NOUN
inlawrev-3622	457	21	finance	finance	NOUN
inlawrev-3622	457	22	and	and	CCONJ
inlawrev-3622	457	23	the	the	DET
inlawrev-3622	457	24	indiana	indiana	PROPN
inlawrev-3622	457	25	board	board	PROPN
inlawrev-3622	457	26	oftax	oftax	PROPN
inlawrev-3622	457	27	review	review	NOUN
inlawrev-3622	457	28	in	in	ADP
inlawrev-3622	457	29	its	its	PRON
inlawrev-3622	457	30	place	place	NOUN
inlawrev-3622	457	31	.	.	PUNCT
inlawrev-3622	458	1	see	see	VERB
inlawrev-3622	458	2	i	i	PRON
inlawrev-3622	458	3	d.	d.	PROPN
inlawrev-3622	458	4	at	at	ADP
inlawrev-3622	458	5	722	722	NUM
inlawrev-3622	458	6	n.2	n.2	NOUN
inlawrev-3622	458	7	.	.	PROPN
inlawrev-3622	458	8	107	107	NUM
inlawrev-3622	458	9	.	.	PUNCT
inlawrev-3622	459	1	i	i	PRON
inlawrev-3622	459	2	d.	d.	PROPN
inlawrev-3622	459	3	at	at	ADP
inlawrev-3622	459	4	723	723	NUM
inlawrev-3622	459	5	.	.	PUNCT
inlawrev-3622	459	6	108	108	NUM
inlawrev-3622	459	7	.	.	PUNCT
inlawrev-3622	460	1	i	i	PRON
inlawrev-3622	460	2	d.	d.	PROPN
inlawrev-3622	460	3	at	at	ADP
inlawrev-3622	460	4	724	724	NUM
inlawrev-3622	460	5	.	.	PUNCT
inlawrev-3622	461	1	109	109	NUM
inlawrev-3622	461	2	.	.	PUNCT
inlawrev-3622	462	1	see	see	VERB
inlawrev-3622	462	2	generally	generally	ADV
inlawrev-3622	462	3	672	672	NUM
inlawrev-3622	462	4	n.e.2d	n.e.2d	NOUN
inlawrev-3622	462	5	1353	1353	NUM
inlawrev-3622	462	6	,	,	PUNCT
inlawrev-3622	462	7	1356	1356	NUM
inlawrev-3622	462	8	(	(	PUNCT
inlawrev-3622	462	9	ind	ind	NOUN
inlawrev-3622	462	10	.	.	PUNCT
inlawrev-3622	462	11	1996	1996	NUM
inlawrev-3622	462	12	)	)	PUNCT
inlawrev-3622	462	13	.	.	PUNCT
inlawrev-3622	463	1	110	110	NUM
inlawrev-3622	463	2	.	.	X
inlawrev-3622	463	3	irwin	irwin	PROPN
inlawrev-3622	463	4	,	,	PUNCT
inlawrev-3622	463	5	775	775	NUM
inlawrev-3622	463	6	n.e.2d	n.e.2d	NOUN
inlawrev-3622	463	7	at	at	ADP
inlawrev-3622	463	8	723	723	NUM
inlawrev-3622	463	9	.	.	NOUN
inlawrev-3622	463	10	111	111	NUM
inlawrev-3622	463	11	.	.	PUNCT
inlawrev-3622	464	1	i	i	PRON
inlawrev-3622	464	2	d.	d.	PROPN
inlawrev-3622	464	3	at	at	ADP
inlawrev-3622	464	4	724	724	NUM
inlawrev-3622	464	5	.	.	PUNCT
inlawrev-3622	465	1	1	1	NUM
inlawrev-3622	465	2	12	12	NUM
inlawrev-3622	465	3	.	.	PUNCT
inlawrev-3622	466	1	772	772	NUM
inlawrev-3622	466	2	n.e.2d	n.e.2d	NOUN
inlawrev-3622	466	3	1	1	NUM
inlawrev-3622	466	4	(	(	PUNCT
inlawrev-3622	466	5	ind	ind	NOUN
inlawrev-3622	466	6	.	.	PUNCT
inlawrev-3622	467	1	tax	tax	PROPN
inlawrev-3622	467	2	ct	ct	PROPN
inlawrev-3622	467	3	.	.	PROPN
inlawrev-3622	467	4	2001	2001	NUM
inlawrev-3622	467	5	)	)	PUNCT
inlawrev-3622	467	6	.	.	PUNCT
inlawrev-3622	468	1	2003	2003	NUM
inlawrev-3622	468	2	]	]	PUNCT
inlawrev-3622	468	3	taxation	taxation	NOUN
inlawrev-3622	468	4	1265	1265	NUM
inlawrev-3622	468	5	never	never	ADV
inlawrev-3622	468	6	made	make	VERB
inlawrev-3622	468	7	.	.	PUNCT
inlawrev-3622	469	1	113	113	NUM
inlawrev-3622	469	2	walker	walker	NOUN
inlawrev-3622	469	3	also	also	ADV
inlawrev-3622	469	4	challenged	challenge	VERB
inlawrev-3622	469	5	parcel	parcel	VERB
inlawrev-3622	469	6	155	155	NUM
inlawrev-3622	469	7	's	's	PART
inlawrev-3622	469	8	land	land	NOUN
inlawrev-3622	469	9	classification	classification	NOUN
inlawrev-3622	469	10	.	.	PUNCT
inlawrev-3622	470	1	the	the	DET
inlawrev-3622	470	2	county	county	NOUN
inlawrev-3622	470	3	board	board	NOUN
inlawrev-3622	470	4	denied	deny	VERB
inlawrev-3622	470	5	all	all	DET
inlawrev-3622	470	6	petitions	petition	NOUN
inlawrev-3622	470	7	and	and	CCONJ
inlawrev-3622	470	8	forwarded	forward	VERB
inlawrev-3622	470	9	them	they	PRON
inlawrev-3622	470	10	to	to	ADP
inlawrev-3622	470	11	the	the	DET
inlawrev-3622	470	12	state	state	NOUN
inlawrev-3622	470	13	board	board	NOUN
inlawrev-3622	470	14	for	for	ADP
inlawrev-3622	470	15	review	review	NOUN
inlawrev-3622	470	16	.	.	PUNCT
inlawrev-3622	471	1	114	114	NUM
inlawrev-3622	471	2	the	the	DET
inlawrev-3622	471	3	state	state	NOUN
inlawrev-3622	471	4	board	board	NOUN
inlawrev-3622	471	5	did	do	AUX
inlawrev-3622	471	6	not	not	PART
inlawrev-3622	471	7	grant	grant	VERB
inlawrev-3622	471	8	walker	walker	NOUN
inlawrev-3622	471	9	relief	relief	NOUN
inlawrev-3622	471	10	with	with	ADP
inlawrev-3622	471	11	regard	regard	NOUN
inlawrev-3622	471	12	to	to	ADP
inlawrev-3622	471	13	his	his	PRON
inlawrev-3622	471	14	three	three	NUM
inlawrev-3622	471	15	form	form	NOUN
inlawrev-3622	471	16	133	133	NUM
inlawrev-3622	471	17	petitions	petition	NOUN
inlawrev-3622	471	18	.	.	PUNCT
inlawrev-3622	472	1	in	in	ADP
inlawrev-3622	472	2	addition	addition	NOUN
inlawrev-3622	472	3	,	,	PUNCT
inlawrev-3622	472	4	it	it	PRON
inlawrev-3622	472	5	assessed	assess	VERB
inlawrev-3622	472	6	certain	certain	ADJ
inlawrev-3622	472	7	yard	yard	NOUN
inlawrev-3622	472	8	improvements	improvement	NOUN
inlawrev-3622	472	9	,	,	PUNCT
inlawrev-3622	472	10	which	which	PRON
inlawrev-3622	472	11	were	be	AUX
inlawrev-3622	472	12	not	not	PART
inlawrev-3622	472	13	previously	previously	ADV
inlawrev-3622	472	14	assessed	assess	VERB
inlawrev-3622	472	15	.	.	PUNCT
inlawrev-3622	473	1	due	due	ADP
inlawrev-3622	473	2	to	to	ADP
inlawrev-3622	473	3	the	the	DET
inlawrev-3622	473	4	failure	failure	NOUN
inlawrev-3622	473	5	to	to	PART
inlawrev-3622	473	6	timely	timely	ADV
inlawrev-3622	473	7	initiate	initiate	VERB
inlawrev-3622	473	8	a	a	DET
inlawrev-3622	473	9	tax	tax	NOUN
inlawrev-3622	473	10	appeal	appeal	NOUN
inlawrev-3622	473	11	,	,	PUNCT
inlawrev-3622	473	12	the	the	DET
inlawrev-3622	473	13	tax	tax	NOUN
inlawrev-3622	473	14	court	court	NOUN
inlawrev-3622	473	15	dismissed	dismiss	VERB
inlawrev-3622	473	16	walker	walker	NOUN
inlawrev-3622	473	17	's	's	PART
inlawrev-3622	473	18	original	original	ADJ
inlawrev-3622	473	19	case	case	NOUN
inlawrev-3622	473	20	for	for	ADP
inlawrev-3622	473	21	lack	lack	NOUN
inlawrev-3622	473	22	of	of	ADP
inlawrev-3622	473	23	subject	subject	ADJ
inlawrev-3622	473	24	matter	matter	NOUN
inlawrev-3622	473	25	jurisdiction	jurisdiction	NOUN
inlawrev-3622	473	26	.	.	PUNCT
inlawrev-3622	474	1	115	115	NUM
inlawrev-3622	475	1	for	for	ADP
inlawrev-3622	475	2	the	the	DET
inlawrev-3622	475	3	tax	tax	NOUN
inlawrev-3622	475	4	years	year	NOUN
inlawrev-3622	475	5	1990	1990	NUM
inlawrev-3622	475	6	-	-	SYM
inlawrev-3622	475	7	91	91	NUM
inlawrev-3622	475	8	,	,	PUNCT
inlawrev-3622	475	9	walker	walker	PROPN
inlawrev-3622	475	10	re	re	VERB
inlawrev-3622	476	1	-	-	VERB
inlawrev-3622	476	2	filed	file	VERB
inlawrev-3622	476	3	the	the	DET
inlawrev-3622	476	4	same	same	ADJ
inlawrev-3622	476	5	form	form	NOUN
inlawrev-3622	476	6	133	133	NUM
inlawrev-3622	476	7	petitions	petition	NOUN
inlawrev-3622	476	8	.	.	PUNCT
inlawrev-3622	477	1	both	both	CCONJ
inlawrev-3622	477	2	the	the	DET
inlawrev-3622	477	3	county	county	NOUN
inlawrev-3622	477	4	board	board	NOUN
inlawrev-3622	477	5	and	and	CCONJ
inlawrev-3622	477	6	state	state	PROPN
inlawrev-3622	477	7	board	board	NOUN
inlawrev-3622	477	8	again	again	ADV
inlawrev-3622	477	9	denied	deny	VERB
inlawrev-3622	477	10	the	the	DET
inlawrev-3622	477	11	petitions	petition	NOUN
inlawrev-3622	477	12	.	.	PUNCT
inlawrev-3622	478	1	116	116	NUM
inlawrev-3622	478	2	consequently	consequently	ADV
inlawrev-3622	478	3	,	,	PUNCT
inlawrev-3622	478	4	walker	walker	PROPN
inlawrev-3622	478	5	filed	file	VERB
inlawrev-3622	478	6	a	a	DET
inlawrev-3622	478	7	form	form	NOUN
inlawrev-3622	478	8	130	130	NUM
inlawrev-3622	478	9	petition	petition	NOUN
inlawrev-3622	478	10	for	for	ADP
inlawrev-3622	478	11	review	review	NOUN
inlawrev-3622	478	12	ofassessment	ofassessment	NOUN
inlawrev-3622	478	13	for	for	ADP
inlawrev-3622	478	14	both	both	DET
inlawrev-3622	478	15	parcels	parcel	NOUN
inlawrev-3622	478	16	and	and	CCONJ
inlawrev-3622	478	17	improvements	improvement	NOUN
inlawrev-3622	478	18	with	with	ADP
inlawrev-3622	478	19	the	the	DET
inlawrev-3622	478	20	county	county	NOUN
inlawrev-3622	478	21	board	board	NOUN
inlawrev-3622	478	22	for	for	ADP
inlawrev-3622	478	23	the	the	DET
inlawrev-3622	478	24	1	1	NUM
inlawrev-3622	478	25	992	992	NUM
inlawrev-3622	478	26	tax	tax	NOUN
inlawrev-3622	478	27	year	year	NOUN
inlawrev-3622	478	28	.	.	PUNCT
inlawrev-3622	479	1	j	j	PROPN
inlawrev-3622	479	2	17	17	NUM
inlawrev-3622	479	3	the	the	DET
inlawrev-3622	479	4	county	county	NOUN
inlawrev-3622	479	5	board	board	NOUN
inlawrev-3622	479	6	denied	deny	VERB
inlawrev-3622	479	7	the	the	DET
inlawrev-3622	479	8	form	form	NOUN
inlawrev-3622	479	9	1	1	NUM
inlawrev-3622	479	10	30	30	NUM
inlawrev-3622	479	11	petitions	petition	NOUN
inlawrev-3622	479	12	on	on	ADP
inlawrev-3622	479	13	november	november	PROPN
inlawrev-3622	479	14	1	1	NUM
inlawrev-3622	479	15	7	7	NUM
inlawrev-3622	479	16	,	,	PUNCT
inlawrev-3622	479	17	1	1	NUM
inlawrev-3622	479	18	993	993	NUM
inlawrev-3622	479	19	.	.	PUNCT
inlawrev-3622	480	1	in	in	ADP
inlawrev-3622	480	2	response	response	NOUN
inlawrev-3622	480	3	,	,	PUNCT
inlawrev-3622	480	4	walker	walker	PROPN
inlawrev-3622	480	5	filed	file	VERB
inlawrev-3622	480	6	two	two	NUM
inlawrev-3622	480	7	form	form	NOUN
inlawrev-3622	480	8	131	131	NUM
inlawrev-3622	480	9	petitions	petition	NOUN
inlawrev-3622	480	10	for	for	ADP
inlawrev-3622	480	11	review	review	NOUN
inlawrev-3622	480	12	ofassessment	ofassessment	NOUN
inlawrev-3622	480	13	with	with	ADP
inlawrev-3622	480	14	the	the	DET
inlawrev-3622	480	15	state	state	NOUN
inlawrev-3622	480	16	board	board	NOUN
inlawrev-3622	480	17	,	,	PUNCT
inlawrev-3622	480	18	arguing	argue	VERB
inlawrev-3622	480	19	that	that	SCONJ
inlawrev-3622	480	20	the	the	DET
inlawrev-3622	480	21	assessment	assessment	NOUN
inlawrev-3622	480	22	ofthe	ofthe	NOUN
inlawrev-3622	480	23	land	land	NOUN
inlawrev-3622	480	24	and	and	CCONJ
inlawrev-3622	480	25	improvements	improvement	NOUN
inlawrev-3622	480	26	for	for	ADP
inlawrev-3622	480	27	parcels	parcel	NOUN
inlawrev-3622	480	28	155	155	NUM
inlawrev-3622	480	29	and	and	CCONJ
inlawrev-3622	480	30	2	2	NUM
inlawrev-3622	480	31	1	1	NUM
inlawrev-3622	480	32	should	should	AUX
inlawrev-3622	480	33	have	have	AUX
inlawrev-3622	480	34	been	be	AUX
inlawrev-3622	480	35	reduced	reduce	VERB
inlawrev-3622	480	36	for	for	ADP
inlawrev-3622	480	37	tax	tax	NOUN
inlawrev-3622	480	38	year	year	NOUN
inlawrev-3622	480	39	1992	1992	NUM
inlawrev-3622	480	40	.	.	PUNCT
inlawrev-3622	481	1	walker	walker	PROPN
inlawrev-3622	481	2	supported	support	VERB
inlawrev-3622	481	3	his	his	PRON
inlawrev-3622	481	4	position	position	NOUN
inlawrev-3622	481	5	by	by	ADP
inlawrev-3622	481	6	alleging	allege	VERB
inlawrev-3622	481	7	that	that	SCONJ
inlawrev-3622	481	8	the	the	DET
inlawrev-3622	481	9	land	land	NOUN
inlawrev-3622	481	10	was	be	AUX
inlawrev-3622	481	11	improperly	improperly	ADV
inlawrev-3622	481	12	classified	classify	VERB
inlawrev-3622	481	13	and	and	CCONJ
inlawrev-3622	481	14	that	that	SCONJ
inlawrev-3622	481	15	the	the	DET
inlawrev-3622	481	16	improvements	improvement	NOUN
inlawrev-3622	481	17	were	be	AUX
inlawrev-3622	481	18	entitled	entitle	VERB
inlawrev-3622	481	19	to	to	ADP
inlawrev-3622	481	20	grade	grade	NOUN
inlawrev-3622	481	21	and	and	CCONJ
inlawrev-3622	481	22	obsolescence	obsolescence	NOUN
inlawrev-3622	481	23	adjustments	adjustment	NOUN
inlawrev-3622	481	24	.	.	PUNCT
inlawrev-3622	482	1	the	the	DET
inlawrev-3622	482	2	state	state	PROPN
inlawrev-3622	482	3	board	board	NOUN
inlawrev-3622	482	4	,	,	PUNCT
inlawrev-3622	482	5	nevertheless	nevertheless	ADV
inlawrev-3622	482	6	,	,	PUNCT
inlawrev-3622	482	7	refused	refuse	VERB
inlawrev-3622	482	8	to	to	PART
inlawrev-3622	482	9	change	change	VERB
inlawrev-3622	482	10	the	the	DET
inlawrev-3622	482	11	land	land	NOUN
inlawrev-3622	482	12	classification	classification	NOUN
inlawrev-3622	482	13	,	,	PUNCT
inlawrev-3622	482	14	grade	grade	NOUN
inlawrev-3622	482	15	,	,	PUNCT
inlawrev-3622	482	16	or	or	CCONJ
inlawrev-3622	482	17	obsolescence	obsolescence	NOUN
inlawrev-3622	482	18	.	.	PUNCT
inlawrev-3622	483	1	walker	walker	PROPN
inlawrev-3622	483	2	then	then	ADV
inlawrev-3622	483	3	appealed	appeal	VERB
inlawrev-3622	483	4	the	the	DET
inlawrev-3622	483	5	state	state	NOUN
inlawrev-3622	483	6	board	board	NOUN
inlawrev-3622	483	7	's	's	PART
inlawrev-3622	483	8	final	final	ADJ
inlawrev-3622	483	9	determinations	determination	NOUN
inlawrev-3622	483	10	on	on	ADP
inlawrev-3622	483	11	it	it	PRON
inlawrev-3622	483	12	form	form	VERB
inlawrev-3622	483	13	131	131	NUM
inlawrev-3622	483	14	and	and	CCONJ
inlawrev-3622	483	15	form	form	VERB
inlawrev-3622	483	16	133	133	NUM
inlawrev-3622	483	17	petitions	petition	NOUN
inlawrev-3622	483	18	.	.	PUNCT
inlawrev-3622	484	1	118	118	NUM
inlawrev-3622	484	2	considering	consider	VERB
inlawrev-3622	484	3	the	the	DET
inlawrev-3622	484	4	form	form	NOUN
inlawrev-3622	484	5	133	133	NUM
inlawrev-3622	484	6	petitions	petition	NOUN
inlawrev-3622	484	7	,	,	PUNCT
inlawrev-3622	484	8	the	the	DET
inlawrev-3622	484	9	tax	tax	NOUN
inlawrev-3622	484	10	court	court	NOUN
inlawrev-3622	484	11	first	first	ADV
inlawrev-3622	484	12	noted	note	VERB
inlawrev-3622	484	13	that	that	SCONJ
inlawrev-3622	484	14	walker	walker	PROPN
inlawrev-3622	484	15	failed	fail	VERB
inlawrev-3622	484	16	to	to	PART
inlawrev-3622	484	17	timely	timely	ADV
inlawrev-3622	484	18	appeal	appeal	VERB
inlawrev-3622	484	19	its	its	PRON
inlawrev-3622	484	20	first	first	ADJ
inlawrev-3622	484	21	series	series	NOUN
inlawrev-3622	484	22	ofform	ofform	VERB
inlawrev-3622	484	23	133	133	NUM
inlawrev-3622	484	24	petitions	petition	NOUN
inlawrev-3622	484	25	.	.	PUNCT
inlawrev-3622	485	1	119	119	NUM
inlawrev-3622	485	2	it	it	PRON
inlawrev-3622	485	3	then	then	ADV
inlawrev-3622	485	4	ruled	rule	VERB
inlawrev-3622	485	5	that	that	SCONJ
inlawrev-3622	485	6	walker	walker	PROPN
inlawrev-3622	485	7	had	have	AUX
inlawrev-3622	485	8	not	not	PART
inlawrev-3622	485	9	raised	raise	VERB
inlawrev-3622	485	10	any	any	DET
inlawrev-3622	485	11	new	new	ADJ
inlawrev-3622	485	12	issues	issue	NOUN
inlawrev-3622	485	13	in	in	ADP
inlawrev-3622	485	14	his	his	PRON
inlawrev-3622	485	15	second	second	ADJ
inlawrev-3622	485	16	series	series	NOUN
inlawrev-3622	485	17	ofform	ofform	VERB
inlawrev-3622	485	18	133	133	NUM
inlawrev-3622	485	19	petitions	petition	NOUN
inlawrev-3622	485	20	and	and	CCONJ
inlawrev-3622	485	21	that	that	SCONJ
inlawrev-3622	485	22	essentially	essentially	ADV
inlawrev-3622	485	23	walker	walker	PROPN
inlawrev-3622	485	24	was	be	AUX
inlawrev-3622	485	25	"	"	PUNCT
inlawrev-3622	485	26	trying	try	VERB
inlawrev-3622	485	27	for	for	ADP
inlawrev-3622	485	28	a	a	DET
inlawrev-3622	485	29	second	second	ADJ
inlawrev-3622	485	30	bite	bite	NOUN
inlawrev-3622	485	31	at	at	ADP
inlawrev-3622	485	32	the	the	DET
inlawrev-3622	485	33	apple	apple	NOUN
inlawrev-3622	485	34	.	.	PUNCT
inlawrev-3622	485	35	"	"	PUNCT
inlawrev-3622	486	1	120	120	NUM
inlawrev-3622	486	2	the	the	DET
inlawrev-3622	486	3	tax	tax	NOUN
inlawrev-3622	486	4	court	court	NOUN
inlawrev-3622	486	5	reasoned	reason	VERB
inlawrev-3622	486	6	that	that	SCONJ
inlawrev-3622	486	7	if	if	SCONJ
inlawrev-3622	486	8	it	it	PRON
inlawrev-3622	486	9	were	be	AUX
inlawrev-3622	486	10	to	to	PART
inlawrev-3622	486	11	decide	decide	VERB
inlawrev-3622	486	12	the	the	DET
inlawrev-3622	486	13	present	present	ADJ
inlawrev-3622	486	14	appeal	appeal	NOUN
inlawrev-3622	486	15	,	,	PUNCT
inlawrev-3622	486	16	then	then	ADV
inlawrev-3622	486	17	it	it	PRON
inlawrev-3622	486	18	would	would	AUX
inlawrev-3622	486	19	nullify	nullify	VERB
inlawrev-3622	486	20	the	the	DET
inlawrev-3622	486	21	forty	forty	NUM
inlawrev-3622	486	22	-	-	PUNCT
inlawrev-3622	486	23	five	five	NUM
inlawrev-3622	486	24	day	day	NOUN
inlawrev-3622	486	25	time	time	NOUN
inlawrev-3622	486	26	limit	limit	NOUN
inlawrev-3622	486	27	for	for	ADP
inlawrev-3622	486	28	appealing	appeal	VERB
inlawrev-3622	486	29	a	a	DET
inlawrev-3622	486	30	state	state	NOUN
inlawrev-3622	486	31	board	board	NOUN
inlawrev-3622	486	32	final	final	ADJ
inlawrev-3622	486	33	determination	determination	NOUN
inlawrev-3622	486	34	of	of	ADP
inlawrev-3622	486	35	a	a	DET
inlawrev-3622	486	36	form	form	NOUN
inlawrev-3622	486	37	133	133	NUM
inlawrev-3622	486	38	petition	petition	NOUN
inlawrev-3622	486	39	.	.	PUNCT
inlawrev-3622	487	1	121	121	NUM
inlawrev-3622	487	2	thus	thus	ADV
inlawrev-3622	487	3	,	,	PUNCT
inlawrev-3622	487	4	it	it	PRON
inlawrev-3622	487	5	dismissed	dismiss	VERB
inlawrev-3622	487	6	walker	walker	NOUN
inlawrev-3622	487	7	's	's	PART
inlawrev-3622	487	8	appeal	appeal	NOUN
inlawrev-3622	487	9	of	of	ADP
inlawrev-3622	487	10	its	its	PRON
inlawrev-3622	487	11	form	form	NOUN
inlawrev-3622	487	12	133	133	NUM
inlawrev-3622	487	13	petitions	petition	NOUN
inlawrev-3622	487	14	for	for	ADP
inlawrev-3622	487	15	lack	lack	NOUN
inlawrev-3622	487	16	of	of	ADP
inlawrev-3622	487	17	subject	subject	ADJ
inlawrev-3622	487	18	matter	matter	NOUN
inlawrev-3622	487	19	jurisdiction	jurisdiction	NOUN
inlawrev-3622	487	20	.	.	PUNCT
inlawrev-3622	488	1	turning	turn	VERB
inlawrev-3622	488	2	to	to	ADP
inlawrev-3622	488	3	the	the	DET
inlawrev-3622	488	4	walker	walker	NOUN
inlawrev-3622	488	5	's	's	PART
inlawrev-3622	488	6	second	second	ADJ
inlawrev-3622	488	7	grounds	ground	NOUN
inlawrev-3622	488	8	for	for	ADP
inlawrev-3622	488	9	appeal	appeal	NOUN
inlawrev-3622	488	10	,	,	PUNCT
inlawrev-3622	488	11	the	the	DET
inlawrev-3622	488	12	tax	tax	NOUN
inlawrev-3622	488	13	court	court	NOUN
inlawrev-3622	488	14	acknowledged	acknowledge	VERB
inlawrev-3622	488	15	that	that	SCONJ
inlawrev-3622	488	16	walker	walker	PROPN
inlawrev-3622	488	17	had	have	VERB
inlawrev-3622	488	18	the	the	DET
inlawrev-3622	488	19	burden	burden	NOUN
inlawrev-3622	488	20	of	of	ADP
inlawrev-3622	488	21	submitting	submit	VERB
inlawrev-3622	488	22	probative	probative	ADJ
inlawrev-3622	488	23	evidence	evidence	NOUN
inlawrev-3622	488	24	to	to	PART
inlawrev-3622	488	25	establish	establish	VERB
inlawrev-3622	488	26	a	a	DET
inlawrev-3622	488	27	prima	prima	NOUN
inlawrev-3622	488	28	facie	facie	NOUN
inlawrev-3622	488	29	case	case	NOUN
inlawrev-3622	488	30	regarding	regard	VERB
inlawrev-3622	488	31	the	the	DET
inlawrev-3622	488	32	assessments	assessment	NOUN
inlawrev-3622	488	33	before	before	ADP
inlawrev-3622	488	34	triggering	trigger	VERB
inlawrev-3622	488	35	the	the	DET
inlawrev-3622	488	36	state	state	NOUN
inlawrev-3622	488	37	board	board	NOUN
inlawrev-3622	488	38	's	's	PART
inlawrev-3622	488	39	duty	duty	NOUN
inlawrev-3622	488	40	to	to	PART
inlawrev-3622	488	41	support	support	VERB
inlawrev-3622	488	42	its	its	PRON
inlawrev-3622	488	43	findings	finding	NOUN
inlawrev-3622	488	44	with	with	ADP
inlawrev-3622	488	45	substantial	substantial	ADJ
inlawrev-3622	488	46	evidence	evidence	NOUN
inlawrev-3622	488	47	.	.	PUNCT
inlawrev-3622	489	1	122	122	NUM
inlawrev-3622	489	2	to	to	ADP
inlawrev-3622	489	3	this	this	DET
inlawrev-3622	489	4	end	end	NOUN
inlawrev-3622	489	5	,	,	PUNCT
inlawrev-3622	489	6	walker	walker	PROPN
inlawrev-3622	489	7	offered	offer	VERB
inlawrev-3622	489	8	an	an	DET
inlawrev-3622	489	9	"	"	PUNCT
inlawrev-3622	489	10	assessment	assessment	NOUN
inlawrev-3622	489	11	review	review	NOUN
inlawrev-3622	489	12	and	and	CCONJ
inlawrev-3622	489	13	analysis	analysis	NOUN
inlawrev-3622	489	14	"	"	PUNCT
inlawrev-3622	489	15	generated	generate	VERB
inlawrev-3622	489	16	by	by	ADP
inlawrev-3622	489	17	m.	m.	NOUN
inlawrev-3622	489	18	drew	draw	VERB
inlawrev-3622	489	19	miller	miller	PROPN
inlawrev-3622	489	20	of	of	ADP
inlawrev-3622	489	21	landmark	landmark	PROPN
inlawrev-3622	489	22	appraisals	appraisals	PROPN
inlawrev-3622	489	23	,	,	PUNCT
inlawrev-3622	489	24	inc	inc	PROPN
inlawrev-3622	489	25	.	.	PROPN
inlawrev-3622	489	26	for	for	ADP
inlawrev-3622	489	27	each	each	DET
inlawrev-3622	489	28	parcel	parcel	NOUN
inlawrev-3622	489	29	.	.	PUNCT
inlawrev-3622	490	1	miller	miller	PROPN
inlawrev-3622	490	2	simply	simply	ADV
inlawrev-3622	490	3	stated	state	VERB
inlawrev-3622	490	4	that	that	SCONJ
inlawrev-3622	490	5	parcel	parcel	NOUN
inlawrev-3622	490	6	155	155	NUM
inlawrev-3622	490	7	should	should	AUX
inlawrev-3622	490	8	be	be	AUX
inlawrev-3622	490	9	classified	classify	VERB
inlawrev-3622	490	10	as	as	ADP
inlawrev-3622	490	11	primary	primary	ADJ
inlawrev-3622	490	12	and	and	CCONJ
inlawrev-3622	490	13	assessed	assess	VERB
inlawrev-3622	490	14	at	at	ADP
inlawrev-3622	490	15	$	$	SYM
inlawrev-3622	490	16	24,450	24,450	NUM
inlawrev-3622	490	17	and	and	CCONJ
inlawrev-3622	490	18	that	that	PRON
inlawrev-3622	490	19	specific	specific	ADJ
inlawrev-3622	490	20	sections	section	NOUN
inlawrev-3622	490	21	of	of	ADP
inlawrev-3622	490	22	parcel	parcel	NOUN
inlawrev-3622	490	23	210	210	NUM
inlawrev-3622	490	24	should	should	AUX
inlawrev-3622	490	25	be	be	AUX
inlawrev-3622	490	26	classified	classify	VERB
inlawrev-3622	490	27	as	as	ADP
inlawrev-3622	490	28	primary	primary	ADJ
inlawrev-3622	490	29	,	,	PUNCT
inlawrev-3622	490	30	secondary	secondary	ADJ
inlawrev-3622	490	31	,	,	PUNCT
inlawrev-3622	490	32	and	and	CCONJ
inlawrev-3622	490	33	113	113	NUM
inlawrev-3622	490	34	.	.	PUNCT
inlawrev-3622	491	1	mat	mat	PROPN
inlawrev-3622	491	2	3	3	NUM
inlawrev-3622	491	3	.	.	NOUN
inlawrev-3622	491	4	114	114	NUM
inlawrev-3622	491	5	.	.	PUNCT
inlawrev-3622	492	1	i	i	PRON
inlawrev-3622	492	2	d.	d.	PROPN
inlawrev-3622	492	3	115	115	NUM
inlawrev-3622	492	4	.	.	PUNCT
inlawrev-3622	493	1	i	i	PRON
inlawrev-3622	493	2	d.	d.	PROPN
inlawrev-3622	493	3	116	116	NUM
inlawrev-3622	493	4	.	.	PUNCT
inlawrev-3622	494	1	i	i	PRON
inlawrev-3622	494	2	d.	d.	PROPN
inlawrev-3622	494	3	117	117	NUM
inlawrev-3622	494	4	.	.	PUNCT
inlawrev-3622	495	1	i	i	PRON
inlawrev-3622	495	2	d.	d.	PROPN
inlawrev-3622	495	3	118	118	NUM
inlawrev-3622	495	4	.	.	PUNCT
inlawrev-3622	496	1	i	i	PRON
inlawrev-3622	496	2	d.	d.	PROPN
inlawrev-3622	496	3	at	at	ADP
inlawrev-3622	496	4	4	4	NUM
inlawrev-3622	496	5	.	.	X
inlawrev-3622	496	6	119	119	NUM
inlawrev-3622	496	7	.	.	PUNCT
inlawrev-3622	497	1	i	i	PRON
inlawrev-3622	497	2	d.	d.	PROPN
inlawrev-3622	497	3	at	at	ADP
inlawrev-3622	497	4	6	6	NUM
inlawrev-3622	497	5	.	.	NOUN
inlawrev-3622	497	6	120	120	NUM
inlawrev-3622	497	7	.	.	PUNCT
inlawrev-3622	498	1	i	i	PRON
inlawrev-3622	498	2	d.	d.	PROPN
inlawrev-3622	498	3	121	121	NUM
inlawrev-3622	498	4	.	.	PUNCT
inlawrev-3622	499	1	i	i	PRON
inlawrev-3622	499	2	d.	d.	PROPN
inlawrev-3622	499	3	122	122	NUM
inlawrev-3622	499	4	.	.	PUNCT
inlawrev-3622	500	1	i	i	PRON
inlawrev-3622	500	2	d.	d.	PROPN
inlawrev-3622	500	3	at	at	ADP
inlawrev-3622	500	4	7	7	NUM
inlawrev-3622	500	5	.	.	NOUN
inlawrev-3622	500	6	1266	1266	NUM
inlawrev-3622	500	7	indiana	indiana	PROPN
inlawrev-3622	500	8	law	law	PROPN
inlawrev-3622	500	9	review	review	NOUN
inlawrev-3622	501	1	[	[	X
inlawrev-3622	501	2	vol	vol	NOUN
inlawrev-3622	501	3	.	.	PUNCT
inlawrev-3622	502	1	36:1251	36:1251	CCONJ
inlawrev-3622	502	2	undeveloped	undeveloped	ADJ
inlawrev-3622	502	3	,	,	PUNCT
inlawrev-3622	502	4	respectively	respectively	ADV
inlawrev-3622	502	5	,	,	PUNCT
inlawrev-3622	502	6	for	for	ADP
inlawrev-3622	502	7	a	a	DET
inlawrev-3622	502	8	total	total	ADJ
inlawrev-3622	502	9	value	value	NOUN
inlawrev-3622	502	10	of	of	ADP
inlawrev-3622	502	11	$	$	SYM
inlawrev-3622	502	12	32,730	32,730	NUM
inlawrev-3622	502	13	.	.	PUNCT
inlawrev-3622	503	1	he	he	PRON
inlawrev-3622	503	2	then	then	ADV
inlawrev-3622	503	3	stated	state	VERB
inlawrev-3622	503	4	that	that	SCONJ
inlawrev-3622	503	5	parcel	parcel	NOUN
inlawrev-3622	503	6	155	155	NUM
inlawrev-3622	503	7	should	should	AUX
inlawrev-3622	503	8	be	be	AUX
inlawrev-3622	503	9	assigned	assign	VERB
inlawrev-3622	503	10	a	a	DET
inlawrev-3622	503	11	grade	grade	NOUN
inlawrev-3622	503	12	of	of	ADP
inlawrev-3622	503	13	d	d	PROPN
inlawrev-3622	503	14	or	or	CCONJ
inlawrev-3622	503	15	80	80	NUM
inlawrev-3622	503	16	%	%	NOUN
inlawrev-3622	503	17	factor	factor	NOUN
inlawrev-3622	503	18	while	while	SCONJ
inlawrev-3622	503	19	parcel	parcel	NOUN
inlawrev-3622	503	20	210	210	NUM
inlawrev-3622	503	21	should	should	AUX
inlawrev-3622	503	22	have	have	VERB
inlawrev-3622	503	23	a	a	DET
inlawrev-3622	503	24	grade	grade	NOUN
inlawrev-3622	503	25	d	d	NOUN
inlawrev-3622	503	26	-	-	NOUN
inlawrev-3622	503	27	l	l	NOUN
inlawrev-3622	503	28	or	or	CCONJ
inlawrev-3622	503	29	70	70	NUM
inlawrev-3622	503	30	%	%	NOUN
inlawrev-3622	503	31	factor	factor	NOUN
inlawrev-3622	503	32	.	.	PUNCT
inlawrev-3622	504	1	miller	miller	PROPN
inlawrev-3622	504	2	also	also	ADV
inlawrev-3622	504	3	recommended	recommend	VERB
inlawrev-3622	504	4	applying	apply	VERB
inlawrev-3622	504	5	a	a	DET
inlawrev-3622	504	6	30	30	NUM
inlawrev-3622	504	7	%	%	NOUN
inlawrev-3622	504	8	obsolescence	obsolescence	NOUN
inlawrev-3622	504	9	factor	factor	NOUN
inlawrev-3622	504	10	to	to	PART
inlawrev-3622	504	11	parcel	parcel	VERB
inlawrev-3622	504	12	155	155	NUM
inlawrev-3622	504	13	.	.	PUNCT
inlawrev-3622	505	1	lastly	lastly	ADV
inlawrev-3622	505	2	,	,	PUNCT
inlawrev-3622	505	3	he	he	PRON
inlawrev-3622	505	4	advocated	advocate	VERB
inlawrev-3622	505	5	that	that	SCONJ
inlawrev-3622	505	6	an	an	DET
inlawrev-3622	505	7	obsolescence	obsolescence	NOUN
inlawrev-3622	505	8	adjustment	adjustment	NOUN
inlawrev-3622	505	9	should	should	AUX
inlawrev-3622	505	10	be	be	AUX
inlawrev-3622	505	11	applied	apply	VERB
inlawrev-3622	505	12	where	where	SCONJ
inlawrev-3622	505	13	an	an	DET
inlawrev-3622	505	14	improvement	improvement	NOUN
inlawrev-3622	505	15	's	's	PART
inlawrev-3622	505	16	reproduction	reproduction	NOUN
inlawrev-3622	505	17	cost	cost	NOUN
inlawrev-3622	505	18	exceeds	exceed	VERB
inlawrev-3622	505	19	its	its	PRON
inlawrev-3622	505	20	market	market	NOUN
inlawrev-3622	505	21	cost	cost	NOUN
inlawrev-3622	505	22	by	by	ADP
inlawrev-3622	505	23	85	85	NUM
inlawrev-3622	505	24	%	%	NOUN
inlawrev-3622	505	25	for	for	ADP
inlawrev-3622	505	26	parcel	parcel	NOUN
inlawrev-3622	505	27	210	210	NUM
inlawrev-3622	505	28	.	.	PUNCT
inlawrev-3622	506	1	the	the	DET
inlawrev-3622	506	2	tax	tax	NOUN
inlawrev-3622	506	3	court	court	NOUN
inlawrev-3622	506	4	decided	decide	VERB
inlawrev-3622	506	5	that	that	SCONJ
inlawrev-3622	506	6	such	such	ADJ
inlawrev-3622	506	7	evidence	evidence	NOUN
inlawrev-3622	506	8	alone	alone	ADV
inlawrev-3622	506	9	did	do	AUX
inlawrev-3622	506	10	not	not	PART
inlawrev-3622	506	11	establish	establish	VERB
inlawrev-3622	506	12	a	a	DET
inlawrev-3622	506	13	prima	prima	NOUN
inlawrev-3622	506	14	facie	facie	NOUN
inlawrev-3622	506	15	case	case	NOUN
inlawrev-3622	506	16	because	because	SCONJ
inlawrev-3622	506	17	miller	miller	PROPN
inlawrev-3622	506	18	's	's	PART
inlawrev-3622	506	19	statements	statement	NOUN
inlawrev-3622	506	20	were	be	AUX
inlawrev-3622	506	21	conclusory	conclusory	ADJ
inlawrev-3622	506	22	and	and	CCONJ
inlawrev-3622	506	23	not	not	PART
inlawrev-3622	506	24	probative	probative	ADJ
inlawrev-3622	506	25	.	.	PUNCT
inlawrev-3622	507	1	123	123	NUM
inlawrev-3622	507	2	thus	thus	ADV
inlawrev-3622	507	3	,	,	PUNCT
inlawrev-3622	507	4	the	the	DET
inlawrev-3622	507	5	tax	tax	NOUN
inlawrev-3622	507	6	court	court	NOUN
inlawrev-3622	507	7	affirmed	affirm	VERB
inlawrev-3622	507	8	the	the	DET
inlawrev-3622	507	9	state	state	PROPN
inlawrev-3622	507	10	board	board	NOUN
inlawrev-3622	507	11	's	's	PART
inlawrev-3622	507	12	final	final	ADJ
inlawrev-3622	507	13	determinations	determination	NOUN
inlawrev-3622	507	14	of	of	ADP
inlawrev-3622	507	15	walker	walker	NOUN
inlawrev-3622	507	16	's	's	PART
inlawrev-3622	507	17	form	form	NOUN
inlawrev-3622	507	18	131	131	NUM
inlawrev-3622	507	19	petitions	petition	NOUN
inlawrev-3622	507	20	.	.	PUNCT
inlawrev-3622	508	1	124	124	NUM
inlawrev-3622	508	2	3	3	X
inlawrev-3622	508	3	.	.	PUNCT
inlawrev-3622	508	4	damico	damico	PROPN
inlawrev-3622	508	5	v.	v.	ADP
inlawrev-3622	508	6	department	department	PROPN
inlawrev-3622	508	7	oflocal	oflocal	ADJ
inlawrev-3622	508	8	government	government	NOUN
inlawrev-3622	508	9	finance	finance	NOUN
inlawrev-3622	508	10	}	}	PUNCT
inlawrev-3622	508	11	25	25	NUM
inlawrev-3622	508	12	—	—	PUNCT
inlawrev-3622	508	13	damico	damico	NOUN
inlawrev-3622	508	14	,	,	PUNCT
inlawrev-3622	508	15	d	d	NOUN
inlawrev-3622	508	16	/	/	SYM
inlawrev-3622	508	17	b	b	NOUN
inlawrev-3622	508	18	/	/	SYM
inlawrev-3622	508	19	a	a	DET
inlawrev-3622	508	20	moulded	mould	VERB
inlawrev-3622	508	21	acoustical	acoustical	ADJ
inlawrev-3622	508	22	products	product	NOUN
inlawrev-3622	508	23	,	,	PUNCT
inlawrev-3622	508	24	(	(	PUNCT
inlawrev-3622	508	25	"	"	PUNCT
inlawrev-3622	508	26	moulded	mould	VERB
inlawrev-3622	508	27	"	"	PUNCT
inlawrev-3622	508	28	)	)	PUNCT
inlawrev-3622	508	29	owns	own	VERB
inlawrev-3622	508	30	a	a	DET
inlawrev-3622	508	31	light	light	NOUN
inlawrev-3622	508	32	,	,	PUNCT
inlawrev-3622	508	33	pre	pre	ADJ
inlawrev-3622	508	34	-	-	ADJ
inlawrev-3622	508	35	engineered	engineer	VERB
inlawrev-3622	508	36	manufacturing	manufacturing	NOUN
inlawrev-3622	508	37	building	building	NOUN
inlawrev-3622	508	38	with	with	ADP
inlawrev-3622	508	39	a	a	DET
inlawrev-3622	508	40	1080	1080	NUM
inlawrev-3622	508	41	square	square	ADJ
inlawrev-3622	508	42	foot	foot	NOUN
inlawrev-3622	508	43	attached	attach	VERB
inlawrev-3622	508	44	wood	wood	NOUN
inlawrev-3622	508	45	-	-	PUNCT
inlawrev-3622	508	46	frame	frame	NOUN
inlawrev-3622	508	47	in	in	ADP
inlawrev-3622	508	48	elkhart	elkhart	PROPN
inlawrev-3622	508	49	county	county	PROPN
inlawrev-3622	508	50	.	.	PUNCT
inlawrev-3622	509	1	126	126	NUM
inlawrev-3622	509	2	the	the	DET
inlawrev-3622	509	3	light	light	ADJ
inlawrev-3622	509	4	manufacturing	manufacturing	NOUN
inlawrev-3622	509	5	area	area	NOUN
inlawrev-3622	509	6	has	have	VERB
inlawrev-3622	509	7	a	a	DET
inlawrev-3622	509	8	number	number	NOUN
inlawrev-3622	509	9	of	of	ADP
inlawrev-3622	509	10	gas	gas	NOUN
inlawrev-3622	509	11	heating	heating	NOUN
inlawrev-3622	509	12	units	unit	NOUN
inlawrev-3622	509	13	suspended	suspend	VERB
inlawrev-3622	509	14	from	from	ADP
inlawrev-3622	509	15	the	the	DET
inlawrev-3622	509	16	ceiling	ceiling	NOUN
inlawrev-3622	509	17	.	.	PUNCT
inlawrev-3622	510	1	the	the	DET
inlawrev-3622	510	2	attached	attached	ADJ
inlawrev-3622	510	3	office	office	NOUN
inlawrev-3622	510	4	area	area	NOUN
inlawrev-3622	510	5	has	have	VERB
inlawrev-3622	510	6	a	a	DET
inlawrev-3622	510	7	separate	separate	ADJ
inlawrev-3622	510	8	use	use	NOUN
inlawrev-3622	510	9	from	from	ADP
inlawrev-3622	510	10	the	the	DET
inlawrev-3622	510	11	manufacturing	manufacturing	NOUN
inlawrev-3622	510	12	building	building	NOUN
inlawrev-3622	510	13	.	.	PUNCT
inlawrev-3622	511	1	for	for	ADP
inlawrev-3622	511	2	the	the	DET
inlawrev-3622	511	3	tax	tax	NOUN
inlawrev-3622	511	4	years	year	NOUN
inlawrev-3622	511	5	1990	1990	NUM
inlawrev-3622	511	6	-	-	SYM
inlawrev-3622	511	7	94	94	NUM
inlawrev-3622	511	8	,	,	PUNCT
inlawrev-3622	511	9	the	the	DET
inlawrev-3622	511	10	light	light	ADJ
inlawrev-3622	511	11	manufacturing	manufacturing	NOUN
inlawrev-3622	511	12	area	area	NOUN
inlawrev-3622	511	13	and	and	CCONJ
inlawrev-3622	511	14	office	office	NOUN
inlawrev-3622	511	15	area	area	NOUN
inlawrev-3622	511	16	were	be	AUX
inlawrev-3622	511	17	assessed	assess	VERB
inlawrev-3622	511	18	using	use	VERB
inlawrev-3622	511	19	the	the	DET
inlawrev-3622	511	20	general	general	ADJ
inlawrev-3622	511	21	commercial	commercial	ADJ
inlawrev-3622	511	22	industrial	industrial	NOUN
inlawrev-3622	511	23	(	(	PUNCT
inlawrev-3622	511	24	gci	gci	PROPN
inlawrev-3622	511	25	)	)	PUNCT
inlawrev-3622	511	26	light	light	NOUN
inlawrev-3622	511	27	models	model	NOUN
inlawrev-3622	511	28	.	.	PUNCT
inlawrev-3622	512	1	this	this	DET
inlawrev-3622	512	2	model	model	NOUN
inlawrev-3622	512	3	was	be	AUX
inlawrev-3622	512	4	customarily	customarily	ADV
inlawrev-3622	512	5	used	use	VERB
inlawrev-3622	512	6	to	to	PART
inlawrev-3622	512	7	assess	assess	VERB
inlawrev-3622	512	8	pre	pre	ADJ
inlawrev-3622	512	9	-	-	ADJ
inlawrev-3622	512	10	engineered	engineer	VERB
inlawrev-3622	512	11	structures	structure	NOUN
inlawrev-3622	512	12	.	.	PUNCT
inlawrev-3622	513	1	127	127	NUM
inlawrev-3622	513	2	it	it	PRON
inlawrev-3622	513	3	was	be	AUX
inlawrev-3622	513	4	also	also	ADV
inlawrev-3622	513	5	assessed	assess	VERB
inlawrev-3622	513	6	for	for	ADP
inlawrev-3622	513	7	central	central	ADJ
inlawrev-3622	513	8	heating	heating	NOUN
inlawrev-3622	513	9	rather	rather	ADV
inlawrev-3622	513	10	than	than	ADP
inlawrev-3622	513	11	for	for	ADP
inlawrev-3622	513	12	suspended	suspend	VERB
inlawrev-3622	513	13	gas	gas	NOUN
inlawrev-3622	513	14	heaters	heater	NOUN
inlawrev-3622	513	15	.	.	PUNCT
inlawrev-3622	514	1	128	128	NUM
inlawrev-3622	515	1	furthermore	furthermore	ADV
inlawrev-3622	515	2	,	,	PUNCT
inlawrev-3622	515	3	the	the	DET
inlawrev-3622	515	4	improvement	improvement	NOUN
inlawrev-3622	515	5	was	be	AUX
inlawrev-3622	515	6	assessed	assess	VERB
inlawrev-3622	515	7	using	use	VERB
inlawrev-3622	515	8	two	two	NUM
inlawrev-3622	515	9	perimeterto	perimeterto	NOUN
inlawrev-3622	515	10	-	-	PUNCT
inlawrev-3622	515	11	area	area	NOUN
inlawrev-3622	515	12	ratios	ratio	NOUN
inlawrev-3622	515	13	(	(	PUNCT
inlawrev-3622	515	14	par	par	NOUN
inlawrev-3622	515	15	)	)	PUNCT
inlawrev-3622	515	16	.	.	PUNCT
inlawrev-3622	516	1	specifically	specifically	ADV
inlawrev-3622	516	2	,	,	PUNCT
inlawrev-3622	516	3	the	the	DET
inlawrev-3622	516	4	cleveland	cleveland	PROPN
inlawrev-3622	516	5	township	township	PROPN
inlawrev-3622	516	6	assessor	assessor	NOUN
inlawrev-3622	516	7	assessed	assess	VERB
inlawrev-3622	516	8	the	the	DET
inlawrev-3622	516	9	light	light	ADJ
inlawrev-3622	516	10	manufacturing	manufacturing	NOUN
inlawrev-3622	516	11	area	area	NOUN
inlawrev-3622	516	12	with	with	ADP
inlawrev-3622	516	13	a	a	DET
inlawrev-3622	516	14	par	par	NOUN
inlawrev-3622	516	15	of2	of2	PROPN
inlawrev-3622	516	16	using	use	VERB
inlawrev-3622	516	17	the	the	DET
inlawrev-3622	516	18	gci	gci	PROPN
inlawrev-3622	516	19	light	light	NOUN
inlawrev-3622	516	20	manufacturing	manufacturing	NOUN
inlawrev-3622	516	21	model	model	NOUN
inlawrev-3622	516	22	and	and	CCONJ
inlawrev-3622	516	23	the	the	DET
inlawrev-3622	516	24	office	office	NOUN
inlawrev-3622	516	25	area	area	NOUN
inlawrev-3622	516	26	with	with	ADP
inlawrev-3622	516	27	a	a	DET
inlawrev-3622	516	28	par	par	NOUN
inlawrev-3622	516	29	of9	of9	PROPN
inlawrev-3622	516	30	using	use	VERB
inlawrev-3622	516	31	the	the	DET
inlawrev-3622	516	32	gci	gci	PROPN
inlawrev-3622	516	33	office	office	NOUN
inlawrev-3622	516	34	model	model	NOUN
inlawrev-3622	516	35	.	.	PUNCT
inlawrev-3622	517	1	finally	finally	ADV
inlawrev-3622	517	2	,	,	PUNCT
inlawrev-3622	517	3	it	it	PRON
inlawrev-3622	517	4	depreciated	depreciate	VERB
inlawrev-3622	517	5	the	the	DET
inlawrev-3622	517	6	improvement	improvement	NOUN
inlawrev-3622	517	7	with	with	ADP
inlawrev-3622	517	8	a	a	DET
inlawrev-3622	517	9	forty	forty	NUM
inlawrev-3622	517	10	-	-	PUNCT
inlawrev-3622	517	11	year	year	NOUN
inlawrev-3622	517	12	depreciation	depreciation	NOUN
inlawrev-3622	517	13	table	table	NOUN
inlawrev-3622	517	14	for	for	ADP
inlawrev-3622	517	15	tax	tax	NOUN
inlawrev-3622	517	16	year	year	NOUN
inlawrev-3622	517	17	1990	1990	NUM
inlawrev-3622	517	18	.	.	PUNCT
inlawrev-3622	518	1	moulded	mould	VERB
inlawrev-3622	518	2	filed	file	VERB
inlawrev-3622	518	3	four	four	NUM
inlawrev-3622	518	4	form	form	NOUN
inlawrev-3622	518	5	133	133	NUM
inlawrev-3622	518	6	petitions	petition	NOUN
inlawrev-3622	518	7	for	for	ADP
inlawrev-3622	518	8	correction	correction	NOUN
inlawrev-3622	518	9	oferrors	oferror	NOUN
inlawrev-3622	518	10	for	for	ADP
inlawrev-3622	518	11	the	the	DET
inlawrev-3622	518	12	1	1	NUM
inlawrev-3622	518	13	99093	99093	NUM
inlawrev-3622	518	14	tax	tax	NOUN
inlawrev-3622	518	15	years	year	NOUN
inlawrev-3622	518	16	.	.	PUNCT
inlawrev-3622	519	1	for	for	ADP
inlawrev-3622	519	2	the	the	DET
inlawrev-3622	519	3	1990	1990	NUM
inlawrev-3622	519	4	tax	tax	NOUN
inlawrev-3622	519	5	year	year	NOUN
inlawrev-3622	519	6	,	,	PUNCT
inlawrev-3622	519	7	it	it	PRON
inlawrev-3622	519	8	argued	argue	VERB
inlawrev-3622	519	9	that	that	SCONJ
inlawrev-3622	519	10	one	one	NUM
inlawrev-3622	519	11	par	par	NOUN
inlawrev-3622	519	12	should	should	AUX
inlawrev-3622	519	13	have	have	AUX
inlawrev-3622	519	14	been	be	AUX
inlawrev-3622	519	15	calculated	calculate	VERB
inlawrev-3622	519	16	for	for	ADP
inlawrev-3622	519	17	the	the	DET
inlawrev-3622	519	18	entire	entire	ADJ
inlawrev-3622	519	19	improvement	improvement	NOUN
inlawrev-3622	519	20	and	and	CCONJ
inlawrev-3622	519	21	that	that	SCONJ
inlawrev-3622	519	22	a	a	DET
inlawrev-3622	519	23	thirty	thirty	NUM
inlawrev-3622	519	24	-	-	PUNCT
inlawrev-3622	519	25	year	year	NOUN
inlawrev-3622	519	26	depreciation	depreciation	NOUN
inlawrev-3622	519	27	table	table	NOUN
inlawrev-3622	519	28	should	should	AUX
inlawrev-3622	519	29	have	have	AUX
inlawrev-3622	519	30	been	be	AUX
inlawrev-3622	519	31	used	use	VERB
inlawrev-3622	519	32	instead	instead	ADV
inlawrev-3622	519	33	of	of	ADP
inlawrev-3622	519	34	the	the	DET
inlawrev-3622	519	35	forty	forty	NUM
inlawrev-3622	519	36	-	-	PUNCT
inlawrev-3622	519	37	year	year	NOUN
inlawrev-3622	519	38	table	table	NOUN
inlawrev-3622	519	39	.	.	PUNCT
inlawrev-3622	520	1	moulded	mould	VERB
inlawrev-3622	520	2	also	also	ADV
inlawrev-3622	520	3	stipulated	stipulate	VERB
inlawrev-3622	520	4	that	that	SCONJ
inlawrev-3622	520	5	its	its	PRON
inlawrev-3622	520	6	facility	facility	NOUN
inlawrev-3622	520	7	should	should	AUX
inlawrev-3622	520	8	have	have	AUX
inlawrev-3622	520	9	been	be	AUX
inlawrev-3622	520	10	valued	value	VERB
inlawrev-3622	520	11	at	at	ADP
inlawrev-3622	520	12	$	$	SYM
inlawrev-3622	520	13	195,560	195,560	NUM
inlawrev-3622	520	14	,	,	PUNCT
inlawrev-3622	520	15	not	not	PART
inlawrev-3622	520	16	at	at	ADP
inlawrev-3622	520	17	$	$	SYM
inlawrev-3622	520	18	293,770	293,770	NUM
inlawrev-3622	520	19	as	as	SCONJ
inlawrev-3622	520	20	assessed	assess	VERB
inlawrev-3622	520	21	.	.	PUNCT
inlawrev-3622	521	1	for	for	ADP
inlawrev-3622	521	2	the	the	DET
inlawrev-3622	521	3	1991	1991	NUM
inlawrev-3622	521	4	-	-	SYM
inlawrev-3622	521	5	93	93	NUM
inlawrev-3622	521	6	tax	tax	NOUN
inlawrev-3622	521	7	years	year	NOUN
inlawrev-3622	521	8	,	,	PUNCT
inlawrev-3622	521	9	moulded	mould	VERB
inlawrev-3622	521	10	again	again	ADV
inlawrev-3622	521	11	argued	argue	VERB
inlawrev-3622	521	12	the	the	DET
inlawrev-3622	521	13	following	follow	VERB
inlawrev-3622	521	14	three	three	NUM
inlawrev-3622	521	15	positions	position	NOUN
inlawrev-3622	521	16	:	:	PUNCT
inlawrev-3622	521	17	(	(	PUNCT
inlawrev-3622	521	18	1	1	X
inlawrev-3622	521	19	)	)	PUNCT
inlawrev-3622	521	20	that	that	SCONJ
inlawrev-3622	521	21	only	only	ADV
inlawrev-3622	521	22	one	one	NUM
inlawrev-3622	521	23	par	par	NOUN
inlawrev-3622	521	24	should	should	AUX
inlawrev-3622	521	25	have	have	AUX
inlawrev-3622	521	26	been	be	AUX
inlawrev-3622	521	27	calculated	calculate	VERB
inlawrev-3622	521	28	;	;	PUNCT
inlawrev-3622	521	29	(	(	PUNCT
inlawrev-3622	521	30	2	2	X
inlawrev-3622	521	31	)	)	PUNCT
inlawrev-3622	521	32	that	that	SCONJ
inlawrev-3622	521	33	it	it	PRON
inlawrev-3622	521	34	was	be	AUX
inlawrev-3622	521	35	assessed	assess	VERB
inlawrev-3622	521	36	for	for	ADP
inlawrev-3622	521	37	partitioning	partition	VERB
inlawrev-3622	521	38	that	that	PRON
inlawrev-3622	521	39	was	be	AUX
inlawrev-3622	521	40	not	not	PART
inlawrev-3622	521	41	physically	physically	ADV
inlawrev-3622	521	42	present	present	ADJ
inlawrev-3622	521	43	;	;	PUNCT
inlawrev-3622	521	44	and	and	CCONJ
inlawrev-3622	521	45	(	(	PUNCT
inlawrev-3622	521	46	3	3	X
inlawrev-3622	521	47	)	)	PUNCT
inlawrev-3622	521	48	that	that	SCONJ
inlawrev-3622	521	49	it	it	PRON
inlawrev-3622	521	50	was	be	AUX
inlawrev-3622	521	51	assessed	assess	VERB
inlawrev-3622	521	52	for	for	ADP
inlawrev-3622	521	53	central	central	ADJ
inlawrev-3622	521	54	heating	heating	NOUN
inlawrev-3622	521	55	instead	instead	ADV
inlawrev-3622	521	56	of	of	ADP
inlawrev-3622	521	57	for	for	ADP
inlawrev-3622	521	58	suspended	suspend	VERB
inlawrev-3622	521	59	gas	gas	NOUN
inlawrev-3622	521	60	heaters	heater	NOUN
inlawrev-3622	521	61	.	.	PUNCT
inlawrev-3622	522	1	thus	thus	ADV
inlawrev-3622	522	2	,	,	PUNCT
inlawrev-3622	522	3	it	it	PRON
inlawrev-3622	522	4	stated	state	VERB
inlawrev-3622	522	5	that	that	SCONJ
inlawrev-3622	522	6	the	the	DET
inlawrev-3622	522	7	true	true	ADJ
inlawrev-3622	522	8	value	value	NOUN
inlawrev-3622	522	9	was	be	AUX
inlawrev-3622	522	10	$	$	SYM
inlawrev-3622	522	11	125,700	125,700	NUM
inlawrev-3622	522	12	,	,	PUNCT
inlawrev-3622	522	13	an	an	DET
inlawrev-3622	522	14	amount	amount	NOUN
inlawrev-3622	522	15	much	much	ADV
inlawrev-3622	522	16	lower	low	ADJ
inlawrev-3622	522	17	than	than	ADP
inlawrev-3622	522	18	the	the	DET
inlawrev-3622	522	19	assessor	assessor	NOUN
inlawrev-3622	522	20	's	's	PART
inlawrev-3622	522	21	estimation	estimation	NOUN
inlawrev-3622	522	22	of	of	ADP
inlawrev-3622	522	23	$	$	SYM
inlawrev-3622	522	24	1	1	NUM
inlawrev-3622	522	25	8	8	NUM
inlawrev-3622	522	26	1	1	NUM
inlawrev-3622	522	27	,	,	PUNCT
inlawrev-3622	522	28	830	830	NUM
inlawrev-3622	522	29	.	.	PUNCT
inlawrev-3622	523	1	in	in	ADP
inlawrev-3622	523	2	response	response	NOUN
inlawrev-3622	523	3	to	to	ADP
inlawrev-3622	523	4	these	these	DET
inlawrev-3622	523	5	petitions	petition	NOUN
inlawrev-3622	523	6	,	,	PUNCT
inlawrev-3622	523	7	the	the	DET
inlawrev-3622	523	8	county	county	NOUN
inlawrev-3622	523	9	board	board	NOUN
inlawrev-3622	523	10	rejected	reject	VERB
inlawrev-3622	523	11	moulded	mould	VERB
inlawrev-3622	523	12	'	'	PART
inlawrev-3622	523	13	s	s	NOUN
inlawrev-3622	523	14	arguments	argument	NOUN
inlawrev-3622	523	15	,	,	PUNCT
inlawrev-3622	523	16	raised	raise	VERB
inlawrev-3622	523	17	moulded	mould	VERB
inlawrev-3622	523	18	'	'	PUNCT
inlawrev-3622	523	19	s	s	NOUN
inlawrev-3622	523	20	assessment	assessment	NOUN
inlawrev-3622	523	21	for	for	ADP
inlawrev-3622	523	22	the	the	DET
inlawrev-3622	523	23	1990	1990	NUM
inlawrev-3622	523	24	tax	tax	NOUN
inlawrev-3622	523	25	year	year	NOUN
inlawrev-3622	523	26	,	,	PUNCT
inlawrev-3622	523	27	and	and	CCONJ
inlawrev-3622	523	28	made	make	VERB
inlawrev-3622	523	29	no	no	DET
inlawrev-3622	523	30	changes	change	NOUN
inlawrev-3622	523	31	to	to	ADP
inlawrev-3622	523	32	the	the	DET
inlawrev-3622	523	33	1991	1991	NUM
inlawrev-3622	523	34	-	-	SYM
inlawrev-3622	523	35	93	93	NUM
inlawrev-3622	523	36	assessment	assessment	NOUN
inlawrev-3622	523	37	.	.	PUNCT
inlawrev-3622	524	1	129	129	NUM
inlawrev-3622	524	2	123	123	NUM
inlawrev-3622	524	3	.	.	PUNCT
inlawrev-3622	525	1	i	i	PRON
inlawrev-3622	525	2	d.	d.	PROPN
inlawrev-3622	525	3	at	at	ADP
inlawrev-3622	525	4	7	7	NUM
inlawrev-3622	525	5	-	-	SYM
inlawrev-3622	525	6	8	8	NUM
inlawrev-3622	525	7	.	.	PUNCT
inlawrev-3622	525	8	124	124	NUM
inlawrev-3622	525	9	.	.	PUNCT
inlawrev-3622	526	1	a/	a/	NOUN
inlawrev-3622	526	2	,	,	PUNCT
inlawrev-3622	526	3	at	at	ADP
inlawrev-3622	526	4	8	8	NUM
inlawrev-3622	526	5	.	.	NUM
inlawrev-3622	526	6	125	125	NUM
inlawrev-3622	526	7	.	.	X
inlawrev-3622	526	8	769	769	NUM
inlawrev-3622	526	9	n.e.2d	n.e.2d	NOUN
inlawrev-3622	526	10	715	715	NUM
inlawrev-3622	526	11	(	(	PUNCT
inlawrev-3622	526	12	ind	ind	NOUN
inlawrev-3622	526	13	.	.	PUNCT
inlawrev-3622	527	1	tax	tax	PROPN
inlawrev-3622	527	2	ct	ct	PROPN
inlawrev-3622	527	3	.	.	PROPN
inlawrev-3622	527	4	2001	2001	NUM
inlawrev-3622	527	5	)	)	PUNCT
inlawrev-3622	527	6	.	.	PUNCT
inlawrev-3622	528	1	126	126	NUM
inlawrev-3622	528	2	.	.	PUNCT
inlawrev-3622	528	3	mat	mat	NOUN
inlawrev-3622	528	4	718	718	NUM
inlawrev-3622	528	5	.	.	PUNCT
inlawrev-3622	529	1	127	127	NUM
inlawrev-3622	529	2	.	.	PUNCT
inlawrev-3622	530	1	i	i	PRON
inlawrev-3622	530	2	d.	d.	PROPN
inlawrev-3622	530	3	at	at	ADP
inlawrev-3622	530	4	719	719	NUM
inlawrev-3622	530	5	.	.	PUNCT
inlawrev-3622	530	6	128	128	NUM
inlawrev-3622	530	7	.	.	PUNCT
inlawrev-3622	531	1	i	i	PRON
inlawrev-3622	531	2	d.	d.	PROPN
inlawrev-3622	531	3	at	at	ADP
inlawrev-3622	531	4	718	718	NUM
inlawrev-3622	531	5	.	.	PUNCT
inlawrev-3622	532	1	129	129	NUM
inlawrev-3622	532	2	.	.	PUNCT
inlawrev-3622	533	1	i	i	PRON
inlawrev-3622	533	2	d.	d.	PROPN
inlawrev-3622	533	3	2003	2003	NUM
inlawrev-3622	533	4	]	]	PUNCT
inlawrev-3622	534	1	taxation	taxation	NOUN
inlawrev-3622	534	2	1267	1267	NUM
inlawrev-3622	534	3	moulded	moulded	NOUN
inlawrev-3622	534	4	appealed	appeal	VERB
inlawrev-3622	534	5	this	this	DET
inlawrev-3622	534	6	denial	denial	NOUN
inlawrev-3622	534	7	to	to	ADP
inlawrev-3622	534	8	the	the	DET
inlawrev-3622	534	9	state	state	NOUN
inlawrev-3622	534	10	board	board	PROPN
inlawrev-3622	534	11	.	.	PUNCT
inlawrev-3622	535	1	the	the	DET
inlawrev-3622	535	2	state	state	PROPN
inlawrev-3622	535	3	board	board	NOUN
inlawrev-3622	535	4	assessed	assess	VERB
inlawrev-3622	535	5	the	the	DET
inlawrev-3622	535	6	property	property	NOUN
inlawrev-3622	535	7	as	as	ADP
inlawrev-3622	535	8	$	$	SYM
inlawrev-3622	535	9	277,570	277,570	NUM
inlawrev-3622	535	10	for	for	ADP
inlawrev-3622	535	11	the	the	DET
inlawrev-3622	535	12	1990	1990	NUM
inlawrev-3622	535	13	tax	tax	NOUN
inlawrev-3622	535	14	year	year	NOUN
inlawrev-3622	535	15	and	and	CCONJ
inlawrev-3622	535	16	$	$	SYM
inlawrev-3622	535	17	157,230	157,230	NUM
inlawrev-3622	535	18	for	for	ADP
inlawrev-3622	535	19	the	the	DET
inlawrev-3622	535	20	1991	1991	NUM
inlawrev-3622	535	21	-	-	SYM
inlawrev-3622	535	22	93	93	NUM
inlawrev-3622	535	23	tax	tax	NOUN
inlawrev-3622	535	24	years	year	NOUN
inlawrev-3622	535	25	.	.	PUNCT
inlawrev-3622	536	1	in	in	ADP
inlawrev-3622	536	2	addition	addition	NOUN
inlawrev-3622	536	3	,	,	PUNCT
inlawrev-3622	536	4	it	it	PRON
inlawrev-3622	536	5	refused	refuse	VERB
inlawrev-3622	536	6	to	to	ADP
inlawrev-3622	536	7	the	the	DET
inlawrev-3622	536	8	decrease	decrease	NOUN
inlawrev-3622	536	9	the	the	DET
inlawrev-3622	536	10	assessment	assessment	NOUN
inlawrev-3622	536	11	of	of	ADP
inlawrev-3622	536	12	the	the	DET
inlawrev-3622	536	13	heaters	heater	NOUN
inlawrev-3622	536	14	or	or	CCONJ
inlawrev-3622	536	15	to	to	PART
inlawrev-3622	536	16	assess	assess	VERB
inlawrev-3622	536	17	the	the	DET
inlawrev-3622	536	18	property	property	NOUN
inlawrev-3622	536	19	using	use	VERB
inlawrev-3622	536	20	a	a	DET
inlawrev-3622	536	21	single	single	ADJ
inlawrev-3622	536	22	par	par	NOUN
inlawrev-3622	536	23	.	.	PUNCT
inlawrev-3622	537	1	moulded	mould	VERB
inlawrev-3622	537	2	next	next	ADV
inlawrev-3622	537	3	filed	file	VERB
inlawrev-3622	537	4	a	a	DET
inlawrev-3622	537	5	form	form	NOUN
inlawrev-3622	537	6	130	130	NUM
inlawrev-3622	537	7	petition	petition	NOUN
inlawrev-3622	537	8	for	for	ADP
inlawrev-3622	537	9	review	review	NOUN
inlawrev-3622	537	10	of	of	ADP
inlawrev-3622	537	11	assessment	assessment	NOUN
inlawrev-3622	537	12	for	for	ADP
inlawrev-3622	537	13	the	the	DET
inlawrev-3622	537	14	1994	1994	NUM
inlawrev-3622	537	15	tax	tax	NOUN
inlawrev-3622	537	16	year	year	NOUN
inlawrev-3622	537	17	to	to	PART
inlawrev-3622	537	18	challenge	challenge	VERB
inlawrev-3622	537	19	its	its	PRON
inlawrev-3622	537	20	par	par	NOUN
inlawrev-3622	537	21	and	and	CCONJ
inlawrev-3622	537	22	assessment	assessment	NOUN
inlawrev-3622	537	23	for	for	ADP
inlawrev-3622	537	24	partitioning	partition	VERB
inlawrev-3622	537	25	.	.	PUNCT
inlawrev-3622	538	1	the	the	DET
inlawrev-3622	538	2	assessor	assessor	NOUN
inlawrev-3622	538	3	assessed	assess	VERB
inlawrev-3622	538	4	the	the	DET
inlawrev-3622	538	5	property	property	NOUN
inlawrev-3622	538	6	at	at	ADP
inlawrev-3622	538	7	$	$	SYM
inlawrev-3622	538	8	181,830	181,830	NUM
inlawrev-3622	538	9	.	.	PUNCT
inlawrev-3622	539	1	once	once	ADV
inlawrev-3622	539	2	again	again	ADV
inlawrev-3622	539	3	,	,	PUNCT
inlawrev-3622	539	4	the	the	DET
inlawrev-3622	539	5	county	county	NOUN
inlawrev-3622	539	6	board	board	NOUN
inlawrev-3622	539	7	rejected	reject	VERB
inlawrev-3622	539	8	moulded	mould	VERB
inlawrev-3622	539	9	'	'	PUNCT
inlawrev-3622	539	10	s	s	NOUN
inlawrev-3622	539	11	contentions	contention	NOUN
inlawrev-3622	539	12	and	and	CCONJ
inlawrev-3622	539	13	raised	raise	VERB
inlawrev-3622	539	14	the	the	DET
inlawrev-3622	539	15	assessment	assessment	NOUN
inlawrev-3622	539	16	to	to	ADP
inlawrev-3622	539	17	$	$	SYM
inlawrev-3622	539	18	238	238	NUM
inlawrev-3622	539	19	,	,	PUNCT
inlawrev-3622	539	20	1	1	NUM
inlawrev-3622	539	21	70	70	NUM
inlawrev-3622	539	22	.	.	PUNCT
inlawrev-3622	540	1	moulded	moulded	PROPN
inlawrev-3622	540	2	appealed	appeal	VERB
inlawrev-3622	540	3	and	and	CCONJ
inlawrev-3622	540	4	filed	file	VERB
inlawrev-3622	540	5	a	a	DET
inlawrev-3622	540	6	form	form	NOUN
inlawrev-3622	540	7	131	131	NUM
inlawrev-3622	540	8	petition	petition	NOUN
inlawrev-3622	540	9	for	for	ADP
inlawrev-3622	540	10	review	review	NOUN
inlawrev-3622	540	11	ofassessment	ofassessment	NOUN
inlawrev-3622	540	12	with	with	ADP
inlawrev-3622	540	13	the	the	DET
inlawrev-3622	540	14	state	state	NOUN
inlawrev-3622	540	15	board	board	NOUN
inlawrev-3622	540	16	.	.	PUNCT
inlawrev-3622	541	1	130	130	NUM
inlawrev-3622	541	2	it	it	PRON
inlawrev-3622	541	3	argued	argue	VERB
inlawrev-3622	541	4	on	on	ADP
inlawrev-3622	541	5	appeal	appeal	NOUN
inlawrev-3622	541	6	that	that	SCONJ
inlawrev-3622	541	7	the	the	DET
inlawrev-3622	541	8	light	light	ADJ
inlawrev-3622	541	9	manufacturing	manufacturing	NOUN
inlawrev-3622	541	10	area	area	NOUN
inlawrev-3622	541	11	should	should	AUX
inlawrev-3622	541	12	have	have	AUX
inlawrev-3622	541	13	been	be	AUX
inlawrev-3622	541	14	given	give	VERB
inlawrev-3622	541	15	a	a	DET
inlawrev-3622	541	16	kit	kit	NOUN
inlawrev-3622	541	17	building	building	NOUN
inlawrev-3622	541	18	adjustment	adjustment	NOUN
inlawrev-3622	541	19	and	and	CCONJ
inlawrev-3622	541	20	discount	discount	NOUN
inlawrev-3622	541	21	for	for	ADP
inlawrev-3622	541	22	partitioning	partitioning	NOUN
inlawrev-3622	541	23	,	,	PUNCT
inlawrev-3622	541	24	finish	finish	NOUN
inlawrev-3622	541	25	,	,	PUNCT
inlawrev-3622	541	26	and	and	CCONJ
inlawrev-3622	541	27	walls	wall	NOUN
inlawrev-3622	541	28	.	.	PUNCT
inlawrev-3622	542	1	accounting	account	VERB
inlawrev-3622	542	2	for	for	ADP
inlawrev-3622	542	3	these	these	DET
inlawrev-3622	542	4	changes	change	NOUN
inlawrev-3622	542	5	,	,	PUNCT
inlawrev-3622	542	6	it	it	PRON
inlawrev-3622	542	7	contended	contend	VERB
inlawrev-3622	542	8	that	that	SCONJ
inlawrev-3622	542	9	the	the	DET
inlawrev-3622	542	10	assessment	assessment	NOUN
inlawrev-3622	542	11	should	should	AUX
inlawrev-3622	542	12	have	have	AUX
inlawrev-3622	542	13	been	be	AUX
inlawrev-3622	542	14	lowered	lower	VERB
inlawrev-3622	542	15	to	to	ADP
inlawrev-3622	542	16	$	$	SYM
inlawrev-3622	542	17	1	1	NUM
inlawrev-3622	542	18	75,870	75,870	NUM
inlawrev-3622	542	19	.	.	PUNCT
inlawrev-3622	543	1	the	the	DET
inlawrev-3622	543	2	state	state	PROPN
inlawrev-3622	543	3	board	board	NOUN
inlawrev-3622	543	4	agreed	agree	VERB
inlawrev-3622	543	5	to	to	PART
inlawrev-3622	543	6	lower	lower	VERB
inlawrev-3622	543	7	the	the	DET
inlawrev-3622	543	8	overall	overall	ADJ
inlawrev-3622	543	9	assessment	assessment	NOUN
inlawrev-3622	543	10	to	to	ADP
inlawrev-3622	543	11	$	$	SYM
inlawrev-3622	543	12	185,770	185,770	NUM
inlawrev-3622	543	13	,	,	PUNCT
inlawrev-3622	543	14	but	but	CCONJ
inlawrev-3622	543	15	refused	refuse	VERB
inlawrev-3622	543	16	to	to	PART
inlawrev-3622	543	17	assign	assign	VERB
inlawrev-3622	543	18	a	a	DET
inlawrev-3622	543	19	kit	kit	NOUN
inlawrev-3622	543	20	building	building	NOUN
inlawrev-3622	543	21	adjustment	adjustment	NOUN
inlawrev-3622	543	22	or	or	CCONJ
inlawrev-3622	543	23	allow	allow	VERB
inlawrev-3622	543	24	the	the	DET
inlawrev-3622	543	25	requested	request	VERB
inlawrev-3622	543	26	discount	discount	NOUN
inlawrev-3622	543	27	.	.	PUNCT
inlawrev-3622	544	1	moulded	mould	VERB
inlawrev-3622	544	2	combined	combine	VERB
inlawrev-3622	544	3	its	its	PRON
inlawrev-3622	544	4	two	two	NUM
inlawrev-3622	544	5	appeals	appeal	NOUN
inlawrev-3622	544	6	and	and	CCONJ
inlawrev-3622	544	7	brought	bring	VERB
inlawrev-3622	544	8	four	four	NUM
inlawrev-3622	544	9	issues	issue	NOUN
inlawrev-3622	544	10	before	before	ADP
inlawrev-3622	544	11	the	the	DET
inlawrev-3622	544	12	tax	tax	NOUN
inlawrev-3622	544	13	court	court	NOUN
inlawrev-3622	544	14	:	:	PUNCT
inlawrev-3622	544	15	(	(	PUNCT
inlawrev-3622	544	16	1	1	X
inlawrev-3622	544	17	)	)	PUNCT
inlawrev-3622	544	18	whether	whether	SCONJ
inlawrev-3622	544	19	the	the	DET
inlawrev-3622	544	20	state	state	NOUN
inlawrev-3622	544	21	board	board	NOUN
inlawrev-3622	544	22	should	should	AUX
inlawrev-3622	544	23	have	have	AUX
inlawrev-3622	544	24	applied	apply	VERB
inlawrev-3622	544	25	the	the	DET
inlawrev-3622	544	26	thirty	thirty	NUM
inlawrev-3622	544	27	-	-	PUNCT
inlawrev-3622	544	28	year	year	NOUN
inlawrev-3622	544	29	physical	physical	ADJ
inlawrev-3622	544	30	depreciation	depreciation	NOUN
inlawrev-3622	544	31	table	table	NOUN
inlawrev-3622	544	32	for	for	ADP
inlawrev-3622	544	33	the	the	DET
inlawrev-3622	544	34	1990	1990	NUM
inlawrev-3622	544	35	-	-	SYM
inlawrev-3622	544	36	93	93	NUM
inlawrev-3622	544	37	tax	tax	NOUN
inlawrev-3622	544	38	years	year	NOUN
inlawrev-3622	544	39	;	;	PUNCT
inlawrev-3622	544	40	(	(	PUNCT
inlawrev-3622	544	41	2	2	X
inlawrev-3622	544	42	)	)	PUNCT
inlawrev-3622	544	43	whether	whether	SCONJ
inlawrev-3622	544	44	the	the	DET
inlawrev-3622	544	45	assessment	assessment	NOUN
inlawrev-3622	544	46	for	for	ADP
inlawrev-3622	544	47	1	1	NUM
inlawrev-3622	544	48	990	990	NUM
inlawrev-3622	544	49	-	-	SYM
inlawrev-3622	544	50	93	93	NUM
inlawrev-3622	544	51	should	should	AUX
inlawrev-3622	544	52	be	be	AUX
inlawrev-3622	544	53	reduced	reduce	VERB
inlawrev-3622	544	54	because	because	SCONJ
inlawrev-3622	544	55	it	it	PRON
inlawrev-3622	544	56	included	include	VERB
inlawrev-3622	544	57	central	central	ADJ
inlawrev-3622	544	58	heating	heating	NOUN
inlawrev-3622	544	59	when	when	SCONJ
inlawrev-3622	544	60	the	the	DET
inlawrev-3622	544	61	property	property	NOUN
inlawrev-3622	544	62	actually	actually	ADV
inlawrev-3622	544	63	has	have	AUX
inlawrev-3622	544	64	suspended	suspend	VERB
inlawrev-3622	544	65	heating	heating	NOUN
inlawrev-3622	544	66	units	unit	NOUN
inlawrev-3622	544	67	;	;	PUNCT
inlawrev-3622	544	68	(	(	PUNCT
inlawrev-3622	544	69	3	3	X
inlawrev-3622	544	70	)	)	PUNCT
inlawrev-3622	544	71	whether	whether	SCONJ
inlawrev-3622	544	72	the	the	DET
inlawrev-3622	544	73	property	property	NOUN
inlawrev-3622	544	74	should	should	AUX
inlawrev-3622	544	75	have	have	AUX
inlawrev-3622	544	76	been	be	AUX
inlawrev-3622	544	77	assessed	assess	VERB
inlawrev-3622	544	78	with	with	ADP
inlawrev-3622	544	79	one	one	NUM
inlawrev-3622	544	80	par	par	NOUN
inlawrev-3622	544	81	for	for	ADP
inlawrev-3622	544	82	the	the	DET
inlawrev-3622	544	83	tax	tax	NOUN
inlawrev-3622	544	84	years	year	NOUN
inlawrev-3622	544	85	1990	1990	NUM
inlawrev-3622	544	86	-	-	SYM
inlawrev-3622	544	87	93	93	NUM
inlawrev-3622	544	88	;	;	PUNCT
inlawrev-3622	544	89	and	and	CCONJ
inlawrev-3622	544	90	(	(	PUNCT
inlawrev-3622	544	91	4	4	X
inlawrev-3622	544	92	)	)	PUNCT
inlawrev-3622	544	93	whether	whether	SCONJ
inlawrev-3622	544	94	the	the	DET
inlawrev-3622	544	95	1994	1994	NUM
inlawrev-3622	544	96	assessment	assessment	NOUN
inlawrev-3622	544	97	should	should	AUX
inlawrev-3622	544	98	have	have	AUX
inlawrev-3622	544	99	included	include	VERB
inlawrev-3622	544	100	a	a	DET
inlawrev-3622	544	101	kit	kit	NOUN
inlawrev-3622	544	102	building	building	NOUN
inlawrev-3622	544	103	adjustment	adjustment	NOUN
inlawrev-3622	544	104	or	or	CCONJ
inlawrev-3622	544	105	should	should	AUX
inlawrev-3622	544	106	have	have	AUX
inlawrev-3622	544	107	been	be	AUX
inlawrev-3622	544	108	reduced	reduce	VERB
inlawrev-3622	544	109	because	because	SCONJ
inlawrev-3622	544	110	the	the	DET
inlawrev-3622	544	111	partitioning	partitioning	NOUN
inlawrev-3622	544	112	,	,	PUNCT
inlawrev-3622	544	113	walls	wall	NOUN
inlawrev-3622	544	114	and	and	CCONJ
inlawrev-3622	544	115	finish	finish	NOUN
inlawrev-3622	544	116	were	be	AUX
inlawrev-3622	544	117	excessively	excessively	ADV
inlawrev-3622	544	118	assessed	assess	VERB
inlawrev-3622	544	119	.	.	PUNCT
inlawrev-3622	545	1	131	131	NUM
inlawrev-3622	545	2	considering	consider	VERB
inlawrev-3622	545	3	the	the	DET
inlawrev-3622	545	4	first	first	ADJ
inlawrev-3622	545	5	issue	issue	NOUN
inlawrev-3622	545	6	,	,	PUNCT
inlawrev-3622	545	7	the	the	DET
inlawrev-3622	545	8	state	state	NOUN
inlawrev-3622	545	9	board	board	NOUN
inlawrev-3622	545	10	insisted	insist	VERB
inlawrev-3622	545	11	that	that	SCONJ
inlawrev-3622	545	12	its	its	PRON
inlawrev-3622	545	13	rules	rule	NOUN
inlawrev-3622	545	14	did	do	AUX
inlawrev-3622	545	15	not	not	PART
inlawrev-3622	545	16	provide	provide	VERB
inlawrev-3622	545	17	for	for	ADP
inlawrev-3622	545	18	the	the	DET
inlawrev-3622	545	19	classification	classification	NOUN
inlawrev-3622	545	20	of	of	ADP
inlawrev-3622	545	21	"	"	PUNCT
inlawrev-3622	545	22	light	light	ADJ
inlawrev-3622	545	23	pre	pre	ADJ
inlawrev-3622	545	24	-	-	VERB
inlawrev-3622	545	25	engineered	engineered	ADJ
inlawrev-3622	545	26	.	.	PUNCT
inlawrev-3622	545	27	"	"	PUNCT
inlawrev-3622	546	1	instead	instead	ADV
inlawrev-3622	546	2	,	,	PUNCT
inlawrev-3622	546	3	it	it	PRON
inlawrev-3622	546	4	claimed	claim	VERB
inlawrev-3622	546	5	that	that	SCONJ
inlawrev-3622	546	6	it	it	PRON
inlawrev-3622	546	7	appropriately	appropriately	ADV
inlawrev-3622	546	8	classified	classify	VERB
inlawrev-3622	546	9	the	the	DET
inlawrev-3622	546	10	property	property	NOUN
inlawrev-3622	546	11	as	as	ADP
inlawrev-3622	546	12	"	"	PUNCT
inlawrev-3622	546	13	fire	fire	NOUN
inlawrev-3622	546	14	-	-	PUNCT
inlawrev-3622	546	15	resistant	resistant	ADJ
inlawrev-3622	546	16	building	building	NOUN
inlawrev-3622	546	17	not	not	PART
inlawrev-3622	546	18	listed	list	VERB
inlawrev-3622	546	19	elsewhere	elsewhere	ADV
inlawrev-3622	546	20	,	,	PUNCT
inlawrev-3622	546	21	"	"	PUNCT
inlawrev-3622	546	22	which	which	PRON
inlawrev-3622	546	23	required	require	VERB
inlawrev-3622	546	24	application	application	NOUN
inlawrev-3622	546	25	ofthe	ofthe	VERB
inlawrev-3622	546	26	forty	forty	NUM
inlawrev-3622	546	27	-	-	PUNCT
inlawrev-3622	546	28	year	year	NOUN
inlawrev-3622	546	29	depreciation	depreciation	NOUN
inlawrev-3622	546	30	table	table	NOUN
inlawrev-3622	546	31	.	.	PUNCT
inlawrev-3622	547	1	the	the	DET
inlawrev-3622	547	2	tax	tax	NOUN
inlawrev-3622	547	3	court	court	NOUN
inlawrev-3622	547	4	noted	note	VERB
inlawrev-3622	547	5	that	that	SCONJ
inlawrev-3622	547	6	physical	physical	ADJ
inlawrev-3622	547	7	depreciation	depreciation	NOUN
inlawrev-3622	547	8	tables	table	NOUN
inlawrev-3622	547	9	adjust	adjust	VERB
inlawrev-3622	547	10	the	the	DET
inlawrev-3622	547	11	reproduction	reproduction	NOUN
inlawrev-3622	547	12	cost	cost	NOUN
inlawrev-3622	547	13	of	of	ADP
inlawrev-3622	547	14	a	a	DET
inlawrev-3622	547	15	structure	structure	NOUN
inlawrev-3622	547	16	to	to	PART
inlawrev-3622	547	17	account	account	VERB
inlawrev-3622	547	18	for	for	ADP
inlawrev-3622	547	19	its	its	PRON
inlawrev-3622	547	20	age	age	NOUN
inlawrev-3622	547	21	and	and	CCONJ
inlawrev-3622	547	22	condition	condition	NOUN
inlawrev-3622	547	23	.	.	PUNCT
inlawrev-3622	548	1	132	132	NUM
inlawrev-3622	548	2	for	for	ADP
inlawrev-3622	548	3	the	the	DET
inlawrev-3622	548	4	tax	tax	NOUN
inlawrev-3622	548	5	year	year	NOUN
inlawrev-3622	548	6	1	1	NUM
inlawrev-3622	548	7	990	990	NUM
inlawrev-3622	548	8	,	,	PUNCT
inlawrev-3622	548	9	the	the	DET
inlawrev-3622	548	10	tax	tax	NOUN
inlawrev-3622	548	11	court	court	NOUN
inlawrev-3622	548	12	acknowledged	acknowledge	VERB
inlawrev-3622	548	13	that	that	SCONJ
inlawrev-3622	548	14	the	the	DET
inlawrev-3622	548	15	state	state	NOUN
inlawrev-3622	548	16	board	board	NOUN
inlawrev-3622	548	17	rules	rule	NOUN
inlawrev-3622	548	18	plainly	plainly	ADV
inlawrev-3622	548	19	provided	provide	VERB
inlawrev-3622	548	20	for	for	ADP
inlawrev-3622	548	21	the	the	DET
inlawrev-3622	548	22	application	application	NOUN
inlawrev-3622	548	23	ofthe	ofthe	ADJ
inlawrev-3622	548	24	thirty	thirty	NUM
inlawrev-3622	548	25	-	-	PUNCT
inlawrev-3622	548	26	year	year	NOUN
inlawrev-3622	548	27	deprecation	deprecation	NOUN
inlawrev-3622	548	28	table	table	NOUN
inlawrev-3622	548	29	,	,	PUNCT
inlawrev-3622	548	30	not	not	PART
inlawrev-3622	548	31	the	the	DET
inlawrev-3622	548	32	forty	forty	NUM
inlawrev-3622	548	33	-	-	PUNCT
inlawrev-3622	548	34	year	year	NOUN
inlawrev-3622	548	35	table	table	NOUN
inlawrev-3622	548	36	,	,	PUNCT
inlawrev-3622	548	37	to	to	PART
inlawrev-3622	548	38	"	"	PUNCT
inlawrev-3622	548	39	light	light	ADJ
inlawrev-3622	548	40	pre	pre	ADJ
inlawrev-3622	548	41	-	-	ADJ
inlawrev-3622	548	42	engineered	engineer	VERB
inlawrev-3622	548	43	buildings	building	NOUN
inlawrev-3622	548	44	"	"	PUNCT
inlawrev-3622	548	45	such	such	ADJ
inlawrev-3622	548	46	as	as	ADP
inlawrev-3622	548	47	moulded	mould	VERB
inlawrev-3622	548	48	'	'	PUNCT
inlawrev-3622	548	49	s.	s.	PROPN
inlawrev-3622	548	50	accordingly	accordingly	ADV
inlawrev-3622	548	51	,	,	PUNCT
inlawrev-3622	548	52	the	the	DET
inlawrev-3622	548	53	tax	tax	NOUN
inlawrev-3622	548	54	court	court	NOUN
inlawrev-3622	548	55	found	find	VERB
inlawrev-3622	548	56	that	that	SCONJ
inlawrev-3622	548	57	the	the	DET
inlawrev-3622	548	58	state	state	NOUN
inlawrev-3622	548	59	board	board	NOUN
inlawrev-3622	548	60	acted	act	VERB
inlawrev-3622	548	61	arbitrarily	arbitrarily	ADV
inlawrev-3622	548	62	and	and	CCONJ
inlawrev-3622	548	63	capriciously	capriciously	ADV
inlawrev-3622	548	64	when	when	SCONJ
inlawrev-3622	548	65	it	it	PRON
inlawrev-3622	548	66	refused	refuse	VERB
inlawrev-3622	548	67	to	to	PART
inlawrev-3622	548	68	depreciate	depreciate	VERB
inlawrev-3622	548	69	moulded	mould	VERB
inlawrev-3622	548	70	's	's	PART
inlawrev-3622	548	71	light	light	ADJ
inlawrev-3622	548	72	pre	pre	ADJ
inlawrev-3622	548	73	-	-	ADJ
inlawrev-3622	548	74	engineered	engineer	VERB
inlawrev-3622	548	75	manufacturing	manufacturing	NOUN
inlawrev-3622	548	76	building	building	NOUN
inlawrev-3622	548	77	using	use	VERB
inlawrev-3622	548	78	thirtyyear	thirtyyear	ADJ
inlawrev-3622	548	79	depreciation	depreciation	NOUN
inlawrev-3622	548	80	tables	table	NOUN
inlawrev-3622	548	81	.	.	PUNCT
inlawrev-3622	549	1	133	133	NUM
inlawrev-3622	549	2	second	second	ADJ
inlawrev-3622	549	3	,	,	PUNCT
inlawrev-3622	549	4	the	the	DET
inlawrev-3622	549	5	state	state	NOUN
inlawrev-3622	549	6	board	board	NOUN
inlawrev-3622	549	7	argued	argue	VERB
inlawrev-3622	549	8	that	that	SCONJ
inlawrev-3622	549	9	subjective	subjective	ADJ
inlawrev-3622	549	10	judgment	judgment	NOUN
inlawrev-3622	549	11	would	would	AUX
inlawrev-3622	549	12	be	be	AUX
inlawrev-3622	549	13	required	require	VERB
inlawrev-3622	549	14	to	to	PART
inlawrev-3622	549	15	assess	assess	VERB
inlawrev-3622	549	16	moulded	mould	VERB
inlawrev-3622	549	17	's	's	PART
inlawrev-3622	549	18	heaters	heater	NOUN
inlawrev-3622	549	19	because	because	SCONJ
inlawrev-3622	549	20	its	its	PRON
inlawrev-3622	549	21	costs	cost	NOUN
inlawrev-3622	549	22	schedules	schedule	NOUN
inlawrev-3622	549	23	do	do	AUX
inlawrev-3622	549	24	not	not	PART
inlawrev-3622	549	25	list	list	VERB
inlawrev-3622	549	26	a	a	DET
inlawrev-3622	549	27	cost	cost	NOUN
inlawrev-3622	549	28	for	for	ADP
inlawrev-3622	549	29	the	the	DET
inlawrev-3622	549	30	type	type	NOUN
inlawrev-3622	549	31	ofheaters	ofheater	NOUN
inlawrev-3622	549	32	found	find	VERB
inlawrev-3622	549	33	in	in	ADP
inlawrev-3622	549	34	moulded	mould	VERB
inlawrev-3622	549	35	's	's	PART
inlawrev-3622	549	36	light	light	ADJ
inlawrev-3622	549	37	,	,	PUNCT
inlawrev-3622	549	38	pre	pre	ADJ
inlawrev-3622	549	39	-	-	ADJ
inlawrev-3622	549	40	engineered	engineered	ADJ
inlawrev-3622	549	41	building	building	NOUN
inlawrev-3622	549	42	.	.	PUNCT
inlawrev-3622	550	1	therefore	therefore	ADV
inlawrev-3622	550	2	,	,	PUNCT
inlawrev-3622	550	3	it	it	PRON
inlawrev-3622	550	4	asserted	assert	VERB
inlawrev-3622	550	5	that	that	SCONJ
inlawrev-3622	550	6	moulded	mould	VERB
inlawrev-3622	550	7	improperly	improperly	ADV
inlawrev-3622	550	8	filed	file	VERB
inlawrev-3622	550	9	a	a	DET
inlawrev-3622	550	10	form	form	NOUN
inlawrev-3622	550	11	133	133	NUM
inlawrev-3622	550	12	petition	petition	NOUN
inlawrev-3622	550	13	.	.	PUNCT
inlawrev-3622	551	1	the	the	DET
inlawrev-3622	551	2	tax	tax	NOUN
inlawrev-3622	551	3	court	court	NOUN
inlawrev-3622	551	4	observed	observe	VERB
inlawrev-3622	551	5	that	that	SCONJ
inlawrev-3622	551	6	improvements	improvement	NOUN
inlawrev-3622	551	7	are	be	AUX
inlawrev-3622	551	8	assessed	assess	VERB
inlawrev-3622	551	9	using	use	VERB
inlawrev-3622	551	10	models	model	NOUN
inlawrev-3622	551	11	and	and	CCONJ
inlawrev-3622	551	12	that	that	SCONJ
inlawrev-3622	551	13	an	an	DET
inlawrev-3622	551	14	assessor	assessor	NOUN
inlawrev-3622	551	15	130	130	NUM
inlawrev-3622	551	16	.	.	PUNCT
inlawrev-3622	552	1	i	i	PRON
inlawrev-3622	552	2	d.	d.	PROPN
inlawrev-3622	552	3	at	at	ADP
inlawrev-3622	552	4	719	719	NUM
inlawrev-3622	552	5	.	.	PUNCT
inlawrev-3622	553	1	131	131	NUM
inlawrev-3622	553	2	.	.	PUNCT
inlawrev-3622	554	1	i	i	PRON
inlawrev-3622	554	2	d.	d.	PROPN
inlawrev-3622	554	3	at	at	ADP
inlawrev-3622	554	4	717	717	NUM
inlawrev-3622	554	5	-	-	SYM
inlawrev-3622	554	6	18	18	NUM
inlawrev-3622	554	7	.	.	PUNCT
inlawrev-3622	555	1	132	132	NUM
inlawrev-3622	555	2	.	.	PUNCT
inlawrev-3622	556	1	i	i	PRON
inlawrev-3622	556	2	d.	d.	PROPN
inlawrev-3622	556	3	at	at	ADP
inlawrev-3622	556	4	720	720	NUM
inlawrev-3622	556	5	(	(	PUNCT
inlawrev-3622	556	6	citing	cite	VERB
inlawrev-3622	556	7	ind	ind	NOUN
inlawrev-3622	556	8	.	.	PUNCT
inlawrev-3622	557	1	admin	admin	PROPN
inlawrev-3622	557	2	.	.	PUNCT
inlawrev-3622	557	3	code	code	PROPN
inlawrev-3622	557	4	tit	tit	PROPN
inlawrev-3622	557	5	.	.	PUNCT
inlawrev-3622	558	1	50	50	NUM
inlawrev-3622	558	2	,	,	PUNCT
inlawrev-3622	558	3	r.	r.	NOUN
inlawrev-3622	558	4	2	2	NUM
inlawrev-3622	558	5	-	-	SYM
inlawrev-3622	558	6	1	1	NUM
inlawrev-3622	558	7	-	-	PUNCT
inlawrev-3622	558	8	5	5	NUM
inlawrev-3622	558	9	-	-	SYM
inlawrev-3622	558	10	1	1	NUM
inlawrev-3622	558	11	(	(	PUNCT
inlawrev-3622	558	12	1992	1992	NUM
inlawrev-3622	558	13	)	)	PUNCT
inlawrev-3622	558	14	)	)	PUNCT
inlawrev-3622	558	15	.	.	PUNCT
inlawrev-3622	559	1	133	133	NUM
inlawrev-3622	559	2	.	.	PUNCT
inlawrev-3622	560	1	i	i	PRON
inlawrev-3622	560	2	d.	d.	PROPN
inlawrev-3622	560	3	1268	1268	NUM
inlawrev-3622	560	4	indiana	indiana	PROPN
inlawrev-3622	560	5	law	law	PROPN
inlawrev-3622	560	6	review	review	NOUN
inlawrev-3622	561	1	[	[	X
inlawrev-3622	561	2	vol	vol	NOUN
inlawrev-3622	561	3	.	.	PUNCT
inlawrev-3622	562	1	36:1251	36:1251	NUM
inlawrev-3622	562	2	locates	locate	VERB
inlawrev-3622	562	3	closest	close	ADJ
inlawrev-3622	562	4	model	model	NOUN
inlawrev-3622	562	5	and	and	CCONJ
inlawrev-3622	562	6	then	then	ADV
inlawrev-3622	562	7	matches	match	VERB
inlawrev-3622	562	8	it	it	PRON
inlawrev-3622	562	9	with	with	ADP
inlawrev-3622	562	10	a	a	DET
inlawrev-3622	562	11	cost	cost	NOUN
inlawrev-3622	562	12	schedule	schedule	NOUN
inlawrev-3622	562	13	.	.	PUNCT
inlawrev-3622	563	1	134	134	NUM
inlawrev-3622	563	2	citing	citing	NOUN
inlawrev-3622	563	3	case	case	NOUN
inlawrev-3622	563	4	precedent	precedent	NOUN
inlawrev-3622	563	5	,	,	PUNCT
inlawrev-3622	563	6	it	it	PRON
inlawrev-3622	563	7	then	then	ADV
inlawrev-3622	563	8	stated	state	VERB
inlawrev-3622	563	9	that	that	SCONJ
inlawrev-3622	563	10	a	a	DET
inlawrev-3622	563	11	taxpayer	taxpayer	NOUN
inlawrev-3622	563	12	must	must	AUX
inlawrev-3622	563	13	show	show	VERB
inlawrev-3622	563	14	that	that	SCONJ
inlawrev-3622	563	15	the	the	DET
inlawrev-3622	563	16	alleged	allege	VERB
inlawrev-3622	563	17	error	error	NOUN
inlawrev-3622	563	18	is	be	AUX
inlawrev-3622	563	19	objective	objective	ADJ
inlawrev-3622	563	20	and	and	CCONJ
inlawrev-3622	563	21	that	that	SCONJ
inlawrev-3622	563	22	it	it	PRON
inlawrev-3622	563	23	could	could	AUX
inlawrev-3622	563	24	be	be	AUX
inlawrev-3622	563	25	quantified	quantify	VERB
inlawrev-3622	563	26	using	use	VERB
inlawrev-3622	563	27	the	the	DET
inlawrev-3622	563	28	state	state	NOUN
inlawrev-3622	563	29	board	board	NOUN
inlawrev-3622	563	30	'	'	PART
inlawrev-3622	563	31	s	s	PART
inlawrev-3622	563	32	cost	cost	NOUN
inlawrev-3622	563	33	schedules	schedule	NOUN
inlawrev-3622	563	34	.	.	PUNCT
inlawrev-3622	564	1	,	,	PUNCT
inlawrev-3622	564	2	35	35	NUM
inlawrev-3622	564	3	consistent	consistent	ADJ
inlawrev-3622	564	4	with	with	ADP
inlawrev-3622	564	5	moulded	mould	VERB
inlawrev-3622	564	6	'	'	PUNCT
inlawrev-3622	564	7	s	s	PART
inlawrev-3622	564	8	argument	argument	NOUN
inlawrev-3622	564	9	,	,	PUNCT
inlawrev-3622	564	10	the	the	DET
inlawrev-3622	564	11	court	court	NOUN
inlawrev-3622	564	12	found	find	VERB
inlawrev-3622	564	13	that	that	SCONJ
inlawrev-3622	564	14	as	as	SCONJ
inlawrev-3622	564	15	assessor	assessor	NOUN
inlawrev-3622	564	16	could	could	AUX
inlawrev-3622	564	17	readily	readily	ADV
inlawrev-3622	564	18	determine	determine	VERB
inlawrev-3622	564	19	from	from	ADP
inlawrev-3622	564	20	a	a	DET
inlawrev-3622	564	21	cursory	cursory	NOUN
inlawrev-3622	564	22	inspection	inspection	NOUN
inlawrev-3622	564	23	that	that	PRON
inlawrev-3622	564	24	the	the	DET
inlawrev-3622	564	25	heaters	heater	NOUN
inlawrev-3622	564	26	were	be	AUX
inlawrev-3622	564	27	not	not	PART
inlawrev-3622	564	28	part	part	NOUN
inlawrev-3622	564	29	of	of	ADP
inlawrev-3622	564	30	a	a	DET
inlawrev-3622	564	31	central	central	ADJ
inlawrev-3622	564	32	heating	heating	NOUN
inlawrev-3622	564	33	system	system	NOUN
inlawrev-3622	564	34	.	.	PUNCT
inlawrev-3622	565	1	however	however	ADV
inlawrev-3622	565	2	,	,	PUNCT
inlawrev-3622	565	3	it	it	PRON
inlawrev-3622	565	4	found	find	VERB
inlawrev-3622	565	5	that	that	SCONJ
inlawrev-3622	565	6	moulded	mould	VERB
inlawrev-3622	565	7	failed	fail	VERB
inlawrev-3622	565	8	to	to	PART
inlawrev-3622	565	9	quantify	quantify	VERB
inlawrev-3622	565	10	the	the	DET
inlawrev-3622	565	11	cost	cost	NOUN
inlawrev-3622	565	12	differential	differential	NOUN
inlawrev-3622	565	13	between	between	ADP
inlawrev-3622	565	14	its	its	PRON
inlawrev-3622	565	15	heaters	heater	NOUN
inlawrev-3622	565	16	and	and	CCONJ
inlawrev-3622	565	17	the	the	DET
inlawrev-3622	565	18	central	central	ADJ
inlawrev-3622	565	19	heating	heating	NOUN
inlawrev-3622	565	20	system	system	NOUN
inlawrev-3622	565	21	and	and	CCONJ
inlawrev-3622	565	22	thus	thus	ADV
inlawrev-3622	565	23	failed	fail	VERB
inlawrev-3622	565	24	to	to	PART
inlawrev-3622	565	25	establish	establish	VERB
inlawrev-3622	565	26	a	a	DET
inlawrev-3622	565	27	prima	prima	NOUN
inlawrev-3622	565	28	facie	facie	NOUN
inlawrev-3622	565	29	case	case	NOUN
inlawrev-3622	565	30	.	.	PUNCT
inlawrev-3622	566	1	136	136	NUM
inlawrev-3622	566	2	third	third	ADJ
inlawrev-3622	566	3	,	,	PUNCT
inlawrev-3622	566	4	the	the	DET
inlawrev-3622	566	5	state	state	NOUN
inlawrev-3622	566	6	board	board	NOUN
inlawrev-3622	566	7	did	do	AUX
inlawrev-3622	566	8	not	not	PART
inlawrev-3622	566	9	refute	refute	VERB
inlawrev-3622	566	10	moulded	mould	VERB
inlawrev-3622	566	11	'	'	PUNCT
inlawrev-3622	566	12	s	s	NOUN
inlawrev-3622	566	13	position	position	NOUN
inlawrev-3622	566	14	that	that	SCONJ
inlawrev-3622	566	15	its	its	PRON
inlawrev-3622	566	16	improvement	improvement	NOUN
inlawrev-3622	566	17	should	should	AUX
inlawrev-3622	566	18	have	have	AUX
inlawrev-3622	566	19	been	be	AUX
inlawrev-3622	566	20	assessed	assess	VERB
inlawrev-3622	566	21	with	with	ADP
inlawrev-3622	566	22	a	a	DET
inlawrev-3622	566	23	single	single	ADJ
inlawrev-3622	566	24	par	par	NOUN
inlawrev-3622	566	25	because	because	SCONJ
inlawrev-3622	566	26	of	of	ADP
inlawrev-3622	566	27	its	its	PRON
inlawrev-3622	566	28	mixed	mixed	ADJ
inlawrev-3622	566	29	uses	use	NOUN
inlawrev-3622	566	30	(	(	PUNCT
inlawrev-3622	566	31	i.e.	i.e.	X
inlawrev-3622	566	32	,	,	PUNCT
inlawrev-3622	566	33	manufacturing	manufacturing	NOUN
inlawrev-3622	566	34	and	and	CCONJ
inlawrev-3622	566	35	office	office	NOUN
inlawrev-3622	566	36	space	space	NOUN
inlawrev-3622	566	37	)	)	PUNCT
inlawrev-3622	566	38	.	.	PUNCT
inlawrev-3622	567	1	it	it	PRON
inlawrev-3622	567	2	maintained	maintain	VERB
inlawrev-3622	567	3	,	,	PUNCT
inlawrev-3622	567	4	nonetheless	nonetheless	ADV
inlawrev-3622	567	5	,	,	PUNCT
inlawrev-3622	567	6	that	that	SCONJ
inlawrev-3622	567	7	an	an	DET
inlawrev-3622	567	8	assessor	assessor	NOUN
inlawrev-3622	567	9	's	's	PART
inlawrev-3622	567	10	subjective	subjective	ADJ
inlawrev-3622	567	11	judgment	judgment	NOUN
inlawrev-3622	567	12	would	would	AUX
inlawrev-3622	567	13	be	be	AUX
inlawrev-3622	567	14	required	require	VERB
inlawrev-3622	567	15	to	to	PART
inlawrev-3622	567	16	correct	correct	VERB
inlawrev-3622	567	17	the	the	DET
inlawrev-3622	567	18	par	par	NOUN
inlawrev-3622	567	19	.	.	PUNCT
inlawrev-3622	568	1	the	the	DET
inlawrev-3622	568	2	tax	tax	NOUN
inlawrev-3622	568	3	court	court	NOUN
inlawrev-3622	568	4	recognized	recognize	VERB
inlawrev-3622	568	5	that	that	SCONJ
inlawrev-3622	568	6	a	a	DET
inlawrev-3622	568	7	par	par	NOUN
inlawrev-3622	568	8	is	be	AUX
inlawrev-3622	568	9	"	"	PUNCT
inlawrev-3622	568	10	the	the	DET
inlawrev-3622	568	11	total	total	ADJ
inlawrev-3622	568	12	linear	linear	ADJ
inlawrev-3622	568	13	feet	foot	NOUN
inlawrev-3622	568	14	in	in	ADP
inlawrev-3622	568	15	the	the	DET
inlawrev-3622	568	16	perimeter	perimeter	NOUN
inlawrev-3622	568	17	ofa	ofa	PROPN
inlawrev-3622	568	18	building	build	VERB
inlawrev-3622	568	19	divided	divide	VERB
inlawrev-3622	568	20	by	by	ADP
inlawrev-3622	568	21	the	the	DET
inlawrev-3622	568	22	corresponding	corresponding	ADJ
inlawrev-3622	568	23	square	square	ADJ
inlawrev-3622	568	24	foot	foot	NOUN
inlawrev-3622	568	25	area	area	NOUN
inlawrev-3622	568	26	and	and	CCONJ
inlawrev-3622	568	27	multiplied	multiply	VERB
inlawrev-3622	568	28	by	by	ADP
inlawrev-3622	568	29	100	100	NUM
inlawrev-3622	568	30	to	to	PART
inlawrev-3622	568	31	convert	convert	VERB
inlawrev-3622	568	32	to	to	ADP
inlawrev-3622	568	33	a	a	DET
inlawrev-3622	568	34	whole	whole	ADJ
inlawrev-3622	568	35	number	number	NOUN
inlawrev-3622	568	36	.	.	PUNCT
inlawrev-3622	568	37	"	"	PUNCT
inlawrev-3622	569	1	137	137	NUM
inlawrev-3622	569	2	it	it	PRON
inlawrev-3622	569	3	also	also	ADV
inlawrev-3622	569	4	recognized	recognize	VERB
inlawrev-3622	569	5	that	that	SCONJ
inlawrev-3622	569	6	state	state	NOUN
inlawrev-3622	569	7	board	board	NOUN
inlawrev-3622	569	8	rules	rule	NOUN
inlawrev-3622	569	9	permit	permit	VERB
inlawrev-3622	569	10	an	an	DET
inlawrev-3622	569	11	assessor	assessor	NOUN
inlawrev-3622	569	12	to	to	PART
inlawrev-3622	569	13	"	"	PUNCT
inlawrev-3622	569	14	compute	compute	VERB
inlawrev-3622	569	15	a	a	DET
inlawrev-3622	569	16	par	par	NOUN
inlawrev-3622	569	17	for	for	ADP
inlawrev-3622	569	18	the	the	DET
inlawrev-3622	569	19	[	[	PUNCT
inlawrev-3622	569	20	mixed	mixed	ADJ
inlawrev-3622	569	21	use	use	NOUN
inlawrev-3622	569	22	improvement	improvement	NOUN
inlawrev-3622	569	23	]	]	PUNCT
inlawrev-3622	569	24	,	,	PUNCT
inlawrev-3622	569	25	select	select	VERB
inlawrev-3622	569	26	the	the	DET
inlawrev-3622	569	27	correct	correct	ADJ
inlawrev-3622	569	28	square	square	ADJ
inlawrev-3622	569	29	foot	foot	NOUN
inlawrev-3622	569	30	price	price	NOUN
inlawrev-3622	569	31	for	for	ADP
inlawrev-3622	569	32	each	each	DET
inlawrev-3622	569	33	[	[	X
inlawrev-3622	569	34	model	model	NOUN
inlawrev-3622	569	35	]	]	X
inlawrev-3622	569	36	,	,	PUNCT
inlawrev-3622	569	37	and	and	CCONJ
inlawrev-3622	569	38	then	then	ADV
inlawrev-3622	569	39	apply	apply	VERB
inlawrev-3622	569	40	a	a	DET
inlawrev-3622	569	41	percentage	percentage	NOUN
inlawrev-3622	569	42	multiplier	multiplier	ADV
inlawrev-3622	569	43	based	base	VERB
inlawrev-3622	569	44	on	on	ADP
inlawrev-3622	569	45	the	the	DET
inlawrev-3622	569	46	actual	actual	ADJ
inlawrev-3622	569	47	square	square	ADJ
inlawrev-3622	569	48	footage	footage	NOUN
inlawrev-3622	569	49	of	of	ADP
inlawrev-3622	569	50	each	each	DET
inlawrev-3622	569	51	individual	individual	ADJ
inlawrev-3622	569	52	section	section	NOUN
inlawrev-3622	569	53	or	or	CCONJ
inlawrev-3622	569	54	[	[	X
inlawrev-3622	569	55	model	model	NOUN
inlawrev-3622	569	56	]	]	X
inlawrev-3622	569	57	,	,	PUNCT
inlawrev-3622	569	58	as	as	SCONJ
inlawrev-3622	569	59	compared	compare	VERB
inlawrev-3622	569	60	to	to	ADP
inlawrev-3622	569	61	the	the	DET
inlawrev-3622	569	62	total	total	ADJ
inlawrev-3622	569	63	square	square	ADJ
inlawrev-3622	569	64	footage	footage	NOUN
inlawrev-3622	569	65	of	of	ADP
inlawrev-3622	569	66	the	the	DET
inlawrev-3622	569	67	[	[	X
inlawrev-3622	569	68	improvement	improvement	NOUN
inlawrev-3622	569	69	]	]	PUNCT
inlawrev-3622	569	70	.	.	PUNCT
inlawrev-3622	569	71	"	"	PUNCT
inlawrev-3622	570	1	138	138	NUM
inlawrev-3622	570	2	it	it	PRON
inlawrev-3622	570	3	then	then	ADV
inlawrev-3622	570	4	reasoned	reason	VERB
inlawrev-3622	570	5	that	that	SCONJ
inlawrev-3622	570	6	the	the	DET
inlawrev-3622	570	7	state	state	NOUN
inlawrev-3622	570	8	board	board	NOUN
inlawrev-3622	570	9	must	must	AUX
inlawrev-3622	570	10	follow	follow	VERB
inlawrev-3622	570	11	its	its	PRON
inlawrev-3622	570	12	own	own	ADJ
inlawrev-3622	570	13	rules	rule	NOUN
inlawrev-3622	570	14	for	for	ADP
inlawrev-3622	570	15	assessing	assess	VERB
inlawrev-3622	570	16	real	real	ADJ
inlawrev-3622	570	17	property	property	NOUN
inlawrev-3622	570	18	.	.	PUNCT
inlawrev-3622	571	1	the	the	DET
inlawrev-3622	571	2	tax	tax	NOUN
inlawrev-3622	571	3	court	court	NOUN
inlawrev-3622	571	4	commented	comment	VERB
inlawrev-3622	571	5	that	that	SCONJ
inlawrev-3622	571	6	state	state	NOUN
inlawrev-3622	571	7	board	board	NOUN
inlawrev-3622	571	8	determined	determine	VERB
inlawrev-3622	571	9	that	that	SCONJ
inlawrev-3622	571	10	moulded	mould	VERB
inlawrev-3622	571	11	'	'	PUNCT
inlawrev-3622	571	12	s	s	NOUN
inlawrev-3622	571	13	property	property	NOUN
inlawrev-3622	571	14	constituted	constitute	VERB
inlawrev-3622	571	15	a	a	DET
inlawrev-3622	571	16	single	single	ADJ
inlawrev-3622	571	17	improvement	improvement	NOUN
inlawrev-3622	571	18	and	and	CCONJ
inlawrev-3622	571	19	thus	thus	ADV
inlawrev-3622	571	20	,	,	PUNCT
inlawrev-3622	571	21	it	it	PRON
inlawrev-3622	571	22	should	should	AUX
inlawrev-3622	571	23	have	have	AUX
inlawrev-3622	571	24	assessed	assess	VERB
inlawrev-3622	571	25	a	a	DET
inlawrev-3622	571	26	single	single	ADJ
inlawrev-3622	571	27	par	par	NOUN
inlawrev-3622	571	28	.	.	PUNCT
inlawrev-3622	572	1	the	the	DET
inlawrev-3622	572	2	tax	tax	NOUN
inlawrev-3622	572	3	court	court	NOUN
inlawrev-3622	572	4	further	far	ADV
inlawrev-3622	572	5	articulated	articulate	VERB
inlawrev-3622	572	6	that	that	SCONJ
inlawrev-3622	572	7	applying	apply	VERB
inlawrev-3622	572	8	one	one	NOUN
inlawrev-3622	572	9	does	do	AUX
inlawrev-3622	572	10	not	not	PART
inlawrev-3622	572	11	require	require	VERB
inlawrev-3622	572	12	subjectivejudgment	subjectivejudgment	NOUN
inlawrev-3622	572	13	as	as	SCONJ
inlawrev-3622	572	14	suggested	suggest	VERB
inlawrev-3622	572	15	by	by	ADP
inlawrev-3622	572	16	the	the	DET
inlawrev-3622	572	17	state	state	NOUN
inlawrev-3622	572	18	board	board	NOUN
inlawrev-3622	572	19	because	because	SCONJ
inlawrev-3622	572	20	the	the	DET
inlawrev-3622	572	21	rules	rule	NOUN
inlawrev-3622	572	22	offer	offer	VERB
inlawrev-3622	572	23	no	no	DET
inlawrev-3622	572	24	other	other	ADJ
inlawrev-3622	572	25	option	option	NOUN
inlawrev-3622	572	26	.	.	PUNCT
inlawrev-3622	573	1	it	it	PRON
inlawrev-3622	573	2	consequently	consequently	ADV
inlawrev-3622	573	3	ruled	rule	VERB
inlawrev-3622	573	4	that	that	SCONJ
inlawrev-3622	573	5	the	the	DET
inlawrev-3622	573	6	state	state	NOUN
inlawrev-3622	573	7	board	board	NOUN
inlawrev-3622	573	8	acted	act	VERB
inlawrev-3622	573	9	arbitrarily	arbitrarily	ADV
inlawrev-3622	573	10	and	and	CCONJ
inlawrev-3622	573	11	capriciously	capriciously	ADV
inlawrev-3622	573	12	in	in	ADP
inlawrev-3622	573	13	not	not	PART
inlawrev-3622	573	14	following	follow	VERB
inlawrev-3622	573	15	its	its	PRON
inlawrev-3622	573	16	rules	rule	NOUN
inlawrev-3622	573	17	.	.	PUNCT
inlawrev-3622	574	1	139	139	NUM
inlawrev-3622	574	2	lastly	lastly	ADV
inlawrev-3622	574	3	,	,	PUNCT
inlawrev-3622	574	4	the	the	DET
inlawrev-3622	574	5	tax	tax	NOUN
inlawrev-3622	574	6	court	court	NOUN
inlawrev-3622	574	7	stated	state	VERB
inlawrev-3622	574	8	that	that	SCONJ
inlawrev-3622	574	9	a	a	DET
inlawrev-3622	574	10	taxpayer	taxpayer	NOUN
inlawrev-3622	574	11	has	have	VERB
inlawrev-3622	574	12	the	the	DET
inlawrev-3622	574	13	burden	burden	NOUN
inlawrev-3622	574	14	of	of	ADP
inlawrev-3622	574	15	submitting	submit	VERB
inlawrev-3622	574	16	probative	probative	ADJ
inlawrev-3622	574	17	evidence	evidence	NOUN
inlawrev-3622	574	18	in	in	ADP
inlawrev-3622	574	19	support	support	NOUN
inlawrev-3622	574	20	of	of	ADP
inlawrev-3622	574	21	its	its	PRON
inlawrev-3622	574	22	claim	claim	NOUN
inlawrev-3622	574	23	for	for	ADP
inlawrev-3622	574	24	an	an	DET
inlawrev-3622	574	25	adjustment	adjustment	NOUN
inlawrev-3622	574	26	ofthe	ofthe	NOUN
inlawrev-3622	574	27	base	base	NOUN
inlawrev-3622	574	28	price	price	NOUN
inlawrev-3622	574	29	of	of	ADP
inlawrev-3622	574	30	an	an	DET
inlawrev-3622	574	31	improvement	improvement	NOUN
inlawrev-3622	574	32	.	.	PUNCT
inlawrev-3622	575	1	140	140	NUM
inlawrev-3622	575	2	here	here	ADV
inlawrev-3622	575	3	,	,	PUNCT
inlawrev-3622	575	4	it	it	PRON
inlawrev-3622	575	5	noted	note	VERB
inlawrev-3622	575	6	that	that	SCONJ
inlawrev-3622	575	7	moulded	mould	VERB
inlawrev-3622	575	8	offered	offer	VERB
inlawrev-3622	575	9	a	a	DET
inlawrev-3622	575	10	four	four	NUM
inlawrev-3622	575	11	page	page	NOUN
inlawrev-3622	575	12	"	"	PUNCT
inlawrev-3622	575	13	assessment	assessment	NOUN
inlawrev-3622	575	14	review	review	NOUN
inlawrev-3622	575	15	and	and	CCONJ
inlawrev-3622	575	16	analysis	analysis	NOUN
inlawrev-3622	575	17	"	"	PUNCT
inlawrev-3622	575	18	supplied	supply	VERB
inlawrev-3622	575	19	by	by	ADP
inlawrev-3622	575	20	landmark	landmark	NOUN
inlawrev-3622	575	21	appraisals	appraisal	NOUN
inlawrev-3622	575	22	,	,	PUNCT
inlawrev-3622	575	23	inc	inc	PROPN
inlawrev-3622	575	24	,	,	PUNCT
inlawrev-3622	575	25	but	but	CCONJ
inlawrev-3622	575	26	that	that	SCONJ
inlawrev-3622	575	27	this	this	DET
inlawrev-3622	575	28	document	document	NOUN
inlawrev-3622	575	29	only	only	ADV
inlawrev-3622	575	30	contained	contain	VERB
inlawrev-3622	575	31	conclusory	conclusory	ADJ
inlawrev-3622	575	32	statements	statement	NOUN
inlawrev-3622	575	33	unsupported	unsupported	ADJ
inlawrev-3622	575	34	by	by	ADP
inlawrev-3622	575	35	explanation	explanation	NOUN
inlawrev-3622	575	36	.	.	PUNCT
inlawrev-3622	576	1	therefore	therefore	ADV
inlawrev-3622	576	2	,	,	PUNCT
inlawrev-3622	576	3	the	the	DET
inlawrev-3622	576	4	tax	tax	NOUN
inlawrev-3622	576	5	court	court	NOUN
inlawrev-3622	576	6	ruled	rule	VERB
inlawrev-3622	576	7	that	that	SCONJ
inlawrev-3622	576	8	moulded	mould	VERB
inlawrev-3622	576	9	failed	fail	VERB
inlawrev-3622	576	10	its	its	PRON
inlawrev-3622	576	11	prima	prima	NOUN
inlawrev-3622	576	12	facie	facie	NOUN
inlawrev-3622	576	13	burden	burden	NOUN
inlawrev-3622	576	14	on	on	ADP
inlawrev-3622	576	15	this	this	DET
inlawrev-3622	576	16	issue	issue	NOUN
inlawrev-3622	576	17	with	with	ADP
inlawrev-3622	576	18	regard	regard	NOUN
inlawrev-3622	576	19	to	to	ADP
inlawrev-3622	576	20	its	its	PRON
inlawrev-3622	576	21	claims	claim	NOUN
inlawrev-3622	576	22	for	for	ADP
inlawrev-3622	576	23	the	the	DET
inlawrev-3622	576	24	1994	1994	NUM
inlawrev-3622	576	25	tax	tax	NOUN
inlawrev-3622	576	26	year	year	NOUN
inlawrev-3622	576	27	.	.	PUNCT
inlawrev-3622	577	1	141	141	NUM
inlawrev-3622	577	2	134	134	NUM
inlawrev-3622	577	3	.	.	PUNCT
inlawrev-3622	578	1	i	i	PRON
inlawrev-3622	578	2	d.	d.	PROPN
inlawrev-3622	578	3	at	at	ADP
inlawrev-3622	578	4	721	721	NUM
inlawrev-3622	578	5	(	(	PUNCT
inlawrev-3622	578	6	citing	cite	VERB
inlawrev-3622	578	7	ind	ind	NOUN
inlawrev-3622	578	8	.	.	PUNCT
inlawrev-3622	579	1	admin	admin	PROPN
inlawrev-3622	579	2	.	.	PUNCT
inlawrev-3622	579	3	code	code	PROPN
inlawrev-3622	579	4	tit	tit	PROPN
inlawrev-3622	579	5	.	.	PUNCT
inlawrev-3622	580	1	50	50	NUM
inlawrev-3622	580	2	,	,	PUNCT
inlawrev-3622	580	3	it	it	PRON
inlawrev-3622	580	4	.	.	PUNCT
inlawrev-3622	581	1	2.1	2.1	NUM
inlawrev-3622	581	2	-	-	SYM
inlawrev-3622	581	3	4	4	NUM
inlawrev-3622	581	4	-	-	SYM
inlawrev-3622	581	5	7	7	NUM
inlawrev-3622	581	6	;	;	PUNCT
inlawrev-3622	581	7	2.1	2.1	NUM
inlawrev-3622	581	8	-	-	SYM
inlawrev-3622	581	9	4	4	NUM
inlawrev-3622	581	10	-	-	PUNCT
inlawrev-3622	581	11	3(a	3(a	NUM
inlawrev-3622	581	12	)	)	PUNCT
inlawrev-3622	581	13	;	;	PUNCT
inlawrev-3622	581	14	2.1	2.1	NUM
inlawrev-3622	581	15	-	-	SYM
inlawrev-3622	581	16	4	4	NUM
inlawrev-3622	581	17	-	-	SYM
inlawrev-3622	581	18	4	4	NUM
inlawrev-3622	581	19	;	;	PUNCT
inlawrev-3622	581	20	2.1	2.1	NUM
inlawrev-3622	581	21	-	-	SYM
inlawrev-3622	581	22	4	4	NUM
inlawrev-3622	581	23	-	-	SYM
inlawrev-3622	581	24	5	5	NUM
inlawrev-3622	581	25	(	(	PUNCT
inlawrev-3622	581	26	1992	1992	NUM
inlawrev-3622	581	27	)	)	PUNCT
inlawrev-3622	581	28	)	)	PUNCT
inlawrev-3622	581	29	.	.	PUNCT
inlawrev-3622	582	1	1	1	NUM
inlawrev-3622	582	2	35	35	NUM
inlawrev-3622	582	3	.	.	PUNCT
inlawrev-3622	583	1	i	i	PRON
inlawrev-3622	583	2	d.	d.	PROPN
inlawrev-3622	583	3	(	(	PUNCT
inlawrev-3622	583	4	citing	cite	VERB
inlawrev-3622	583	5	barth	barth	PROPN
inlawrev-3622	583	6	,	,	PUNCT
inlawrev-3622	583	7	inc	inc	PROPN
inlawrev-3622	583	8	.	.	PROPN
inlawrev-3622	584	1	v.	v.	ADP
inlawrev-3622	584	2	state	state	PROPN
inlawrev-3622	584	3	bd	bd	PROPN
inlawrev-3622	584	4	.	.	PROPN
inlawrev-3622	584	5	oftax	oftax	PROPN
inlawrev-3622	584	6	comm'rs	comm'rs	PROPN
inlawrev-3622	584	7	,	,	PUNCT
inlawrev-3622	584	8	756	756	NUM
inlawrev-3622	584	9	n.e.2d	n.e.2d	NOUN
inlawrev-3622	584	10	1	1	NUM
inlawrev-3622	584	11	124	124	NUM
inlawrev-3622	584	12	,	,	PUNCT
inlawrev-3622	584	13	11	11	NUM
inlawrev-3622	584	14	28	28	NUM
inlawrev-3622	584	15	-	-	SYM
inlawrev-3622	584	16	29	29	NUM
inlawrev-3622	584	17	(	(	PUNCT
inlawrev-3622	584	18	ind	ind	NOUN
inlawrev-3622	584	19	.	.	PUNCT
inlawrev-3622	585	1	tax	tax	NOUN
inlawrev-3622	585	2	.	.	PUNCT
inlawrev-3622	586	1	ct	ct	PRON
inlawrev-3622	586	2	.	.	NOUN
inlawrev-3622	586	3	2001	2001	NUM
inlawrev-3622	586	4	)	)	PUNCT
inlawrev-3622	586	5	;	;	PUNCT
inlawrev-3622	586	6	rinker	rinker	NOUN
inlawrev-3622	586	7	boat	boat	PROPN
inlawrev-3622	586	8	co.	co.	PROPN
inlawrev-3622	586	9	v.	v.	ADP
inlawrev-3622	586	10	state	state	PROPN
inlawrev-3622	586	11	bd	bd	PROPN
inlawrev-3622	586	12	.	.	PROPN
inlawrev-3622	586	13	of	of	ADP
inlawrev-3622	586	14	tax	tax	PROPN
inlawrev-3622	586	15	commr	commr	NOUN
inlawrev-3622	586	16	's	's	PART
inlawrev-3622	586	17	,	,	PUNCT
inlawrev-3622	586	18	722	722	NUM
inlawrev-3622	586	19	n.e.2d	n.e.2d	NOUN
inlawrev-3622	586	20	919	919	NUM
inlawrev-3622	586	21	,	,	PUNCT
inlawrev-3622	587	1	922	922	NUM
inlawrev-3622	587	2	(	(	PUNCT
inlawrev-3622	587	3	ind	ind	NOUN
inlawrev-3622	587	4	.	.	PUNCT
inlawrev-3622	587	5	tax	tax	NOUN
inlawrev-3622	587	6	.	.	PUNCT
inlawrev-3622	588	1	ct	ct	PROPN
inlawrev-3622	588	2	.	.	NOUN
inlawrev-3622	588	3	1999	1999	NUM
inlawrev-3622	588	4	)	)	PUNCT
inlawrev-3622	588	5	)	)	PUNCT
inlawrev-3622	588	6	.	.	PUNCT
inlawrev-3622	589	1	136	136	NUM
inlawrev-3622	589	2	.	.	PUNCT
inlawrev-3622	590	1	i	i	PRON
inlawrev-3622	590	2	d.	d.	PROPN
inlawrev-3622	590	3	137	137	NUM
inlawrev-3622	590	4	.	.	PUNCT
inlawrev-3622	591	1	i	i	PRON
inlawrev-3622	591	2	d.	d.	PROPN
inlawrev-3622	591	3	138	138	NUM
inlawrev-3622	591	4	.	.	PUNCT
inlawrev-3622	592	1	i	i	PRON
inlawrev-3622	592	2	d.	d.	PROPN
inlawrev-3622	592	3	at	at	ADP
inlawrev-3622	592	4	722	722	NUM
inlawrev-3622	592	5	(	(	PUNCT
inlawrev-3622	592	6	quoting	quote	VERB
inlawrev-3622	592	7	ind	ind	NOUN
inlawrev-3622	592	8	.	.	PUNCT
inlawrev-3622	593	1	admin	admin	PROPN
inlawrev-3622	593	2	.	.	PUNCT
inlawrev-3622	594	1	code	code	PROPN
inlawrev-3622	594	2	tit	tit	PROPN
inlawrev-3622	594	3	.	.	PUNCT
inlawrev-3622	595	1	50	50	NUM
inlawrev-3622	595	2	,	,	PUNCT
inlawrev-3622	595	3	r.	r.	NOUN
inlawrev-3622	595	4	2.1	2.1	NUM
inlawrev-3622	595	5	-	-	SYM
inlawrev-3622	595	6	4	4	NUM
inlawrev-3622	595	7	-	-	SYM
inlawrev-3622	595	8	1	1	NUM
inlawrev-3622	595	9	(	(	PUNCT
inlawrev-3622	595	10	1992	1992	NUM
inlawrev-3622	595	11	)	)	PUNCT
inlawrev-3622	595	12	)	)	PUNCT
inlawrev-3622	595	13	.	.	PUNCT
inlawrev-3622	596	1	139	139	NUM
inlawrev-3622	596	2	.	.	X
inlawrev-3622	596	3	mat	mat	PROPN
inlawrev-3622	596	4	723	723	NUM
inlawrev-3622	596	5	.	.	NOUN
inlawrev-3622	596	6	140	140	NUM
inlawrev-3622	596	7	.	.	PUNCT
inlawrev-3622	597	1	i	i	PRON
inlawrev-3622	597	2	d.	d.	PROPN
inlawrev-3622	597	3	141	141	NUM
inlawrev-3622	597	4	.	.	PUNCT
inlawrev-3622	597	5	mat	mat	NOUN
inlawrev-3622	597	6	724	724	NUM
inlawrev-3622	597	7	.	.	PUNCT
inlawrev-3622	597	8	2003	2003	NUM
inlawrev-3622	597	9	]	]	PUNCT
inlawrev-3622	597	10	taxation	taxation	NOUN
inlawrev-3622	597	11	1269	1269	NUM
inlawrev-3622	597	12	4	4	NUM
inlawrev-3622	597	13	.	.	PUNCT
inlawrev-3622	597	14	deer	deer	PROPN
inlawrev-3622	597	15	creek	creek	PROPN
inlawrev-3622	597	16	developers	developer	NOUN
inlawrev-3622	597	17	,	,	PUNCT
inlawrev-3622	597	18	ltd	ltd	PROPN
inlawrev-3622	597	19	.	.	PROPN
inlawrev-3622	598	1	v.	v.	ADP
inlawrev-3622	598	2	department	department	PROPN
inlawrev-3622	598	3	of	of	ADP
inlawrev-3622	598	4	local	local	ADJ
inlawrev-3622	598	5	government	government	NOUN
inlawrev-3622	598	6	finance	finance	NOUN
inlawrev-3622	598	7	.	.	PUNCT
inlawrev-3622	599	1	u2	u2	NOUN
inlawrev-3622	599	2	—	—	PUNCT
inlawrev-3622	599	3	deer	deer	NOUN
inlawrev-3622	599	4	creek	creek	NOUN
inlawrev-3622	599	5	developers	developer	NOUN
inlawrev-3622	599	6	(	(	PUNCT
inlawrev-3622	599	7	"	"	PUNCT
inlawrev-3622	599	8	deer	deer	NOUN
inlawrev-3622	599	9	creek	creek	NOUN
inlawrev-3622	599	10	"	"	PUNCT
inlawrev-3622	599	11	)	)	PUNCT
inlawrev-3622	599	12	purchased	purchase	VERB
inlawrev-3622	599	13	the	the	DET
inlawrev-3622	599	14	center	center	NOUN
inlawrev-3622	599	15	in	in	ADP
inlawrev-3622	599	16	1996	1996	NUM
inlawrev-3622	599	17	.	.	PUNCT
inlawrev-3622	600	1	143	143	NUM
inlawrev-3622	600	2	this	this	DET
inlawrev-3622	600	3	facility	facility	NOUN
inlawrev-3622	600	4	included	include	VERB
inlawrev-3622	600	5	a	a	DET
inlawrev-3622	600	6	30,000	30,000	NUM
inlawrev-3622	600	7	square	square	ADJ
inlawrev-3622	600	8	foot	foot	NOUN
inlawrev-3622	600	9	,	,	PUNCT
inlawrev-3622	600	10	finished	finish	VERB
inlawrev-3622	600	11	supermarket	supermarket	NOUN
inlawrev-3622	600	12	with	with	ADP
inlawrev-3622	600	13	air	air	NOUN
inlawrev-3622	600	14	-	-	PUNCT
inlawrev-3622	600	15	conditioning	conditioning	NOUN
inlawrev-3622	600	16	and	and	CCONJ
inlawrev-3622	600	17	36,286	36,286	NUM
inlawrev-3622	600	18	square	square	ADJ
inlawrev-3622	600	19	foot	foot	NOUN
inlawrev-3622	600	20	retail	retail	ADJ
inlawrev-3622	600	21	shopping	shopping	NOUN
inlawrev-3622	600	22	area	area	NOUN
inlawrev-3622	600	23	.	.	PUNCT
inlawrev-3622	601	1	after	after	ADP
inlawrev-3622	601	2	purchasing	purchase	VERB
inlawrev-3622	601	3	the	the	DET
inlawrev-3622	601	4	center	center	NOUN
inlawrev-3622	601	5	,	,	PUNCT
inlawrev-3622	601	6	deer	deer	NOUN
inlawrev-3622	601	7	creek	creek	PROPN
inlawrev-3622	601	8	added	add	VERB
inlawrev-3622	601	9	an	an	DET
inlawrev-3622	601	10	additional	additional	ADJ
inlawrev-3622	601	11	10,440	10,440	NUM
inlawrev-3622	601	12	square	square	ADJ
inlawrev-3622	601	13	foot	foot	NOUN
inlawrev-3622	601	14	,	,	PUNCT
inlawrev-3622	601	15	unfinished	unfinished	ADJ
inlawrev-3622	601	16	area	area	NOUN
inlawrev-3622	601	17	without	without	ADP
inlawrev-3622	601	18	air	air	NOUN
inlawrev-3622	601	19	-	-	PUNCT
inlawrev-3622	601	20	conditioning	conditioning	NOUN
inlawrev-3622	601	21	to	to	ADP
inlawrev-3622	601	22	the	the	DET
inlawrev-3622	601	23	supermarket	supermarket	NOUN
inlawrev-3622	601	24	.	.	PUNCT
inlawrev-3622	602	1	the	the	DET
inlawrev-3622	602	2	center	center	NOUN
inlawrev-3622	602	3	contained	contain	VERB
inlawrev-3622	602	4	6,000	6,000	NUM
inlawrev-3622	602	5	square	square	ADJ
inlawrev-3622	602	6	feet	foot	NOUN
inlawrev-3622	602	7	of	of	ADP
inlawrev-3622	602	8	partitioning	partitioning	NOUN
inlawrev-3622	602	9	and	and	CCONJ
inlawrev-3622	602	10	the	the	DET
inlawrev-3622	602	11	exterior	exterior	ADJ
inlawrev-3622	602	12	walls	wall	NOUN
inlawrev-3622	602	13	were	be	AUX
inlawrev-3622	602	14	not	not	PART
inlawrev-3622	602	15	of	of	ADP
inlawrev-3622	602	16	uniform	uniform	ADJ
inlawrev-3622	602	17	height	height	NOUN
inlawrev-3622	602	18	.	.	PUNCT
inlawrev-3622	603	1	in	in	ADP
inlawrev-3622	603	2	march	march	PROPN
inlawrev-3622	603	3	1994	1994	NUM
inlawrev-3622	603	4	,	,	PUNCT
inlawrev-3622	603	5	approximately	approximately	ADV
inlawrev-3622	603	6	43	43	NUM
inlawrev-3622	603	7	%	%	NOUN
inlawrev-3622	603	8	of	of	ADP
inlawrev-3622	603	9	the	the	DET
inlawrev-3622	603	10	center	center	NOUN
inlawrev-3622	603	11	was	be	AUX
inlawrev-3622	603	12	empty	empty	ADJ
inlawrev-3622	603	13	.	.	PUNCT
inlawrev-3622	604	1	the	the	DET
inlawrev-3622	604	2	assessor	assessor	NOUN
inlawrev-3622	604	3	assessed	assess	VERB
inlawrev-3622	604	4	the	the	DET
inlawrev-3622	604	5	center	center	NOUN
inlawrev-3622	604	6	at	at	ADP
inlawrev-3622	604	7	$	$	SYM
inlawrev-3622	604	8	1,645,800	1,645,800	NUM
inlawrev-3622	604	9	using	use	VERB
inlawrev-3622	604	10	the	the	DET
inlawrev-3622	604	11	general	general	ADJ
inlawrev-3622	604	12	commercial	commercial	ADJ
inlawrev-3622	604	13	mercantile	mercantile	PROPN
inlawrev-3622	604	14	(	(	PUNCT
inlawrev-3622	604	15	gcm	gcm	PROPN
inlawrev-3622	604	16	)	)	PUNCT
inlawrev-3622	604	17	supermarket	supermarket	NOUN
inlawrev-3622	604	18	model	model	NOUN
inlawrev-3622	604	19	for	for	ADP
inlawrev-3622	604	20	the	the	DET
inlawrev-3622	604	21	supermarket	supermarket	NOUN
inlawrev-3622	604	22	portion	portion	NOUN
inlawrev-3622	604	23	and	and	CCONJ
inlawrev-3622	604	24	the	the	DET
inlawrev-3622	604	25	gcm	gcm	PROPN
inlawrev-3622	604	26	shopping	shopping	NOUN
inlawrev-3622	604	27	center	center	PROPN
inlawrev-3622	604	28	model	model	NOUN
inlawrev-3622	604	29	for	for	ADP
inlawrev-3622	604	30	the	the	DET
inlawrev-3622	604	31	remainder	remainder	NOUN
inlawrev-3622	604	32	.	.	PUNCT
inlawrev-3622	605	1	144	144	NUM
inlawrev-3622	605	2	he	he	PRON
inlawrev-3622	605	3	also	also	ADV
inlawrev-3622	605	4	assigned	assign	VERB
inlawrev-3622	605	5	a	a	DET
inlawrev-3622	605	6	grade	grade	NOUN
inlawrev-3622	605	7	c	c	NOUN
inlawrev-3622	605	8	to	to	ADP
inlawrev-3622	605	9	the	the	DET
inlawrev-3622	605	10	structure	structure	NOUN
inlawrev-3622	605	11	.	.	PUNCT
inlawrev-3622	606	1	in	in	ADP
inlawrev-3622	606	2	response	response	NOUN
inlawrev-3622	606	3	,	,	PUNCT
inlawrev-3622	606	4	deer	deer	NOUN
inlawrev-3622	606	5	creek	creek	NOUN
inlawrev-3622	606	6	filed	file	VERB
inlawrev-3622	606	7	a	a	DET
inlawrev-3622	606	8	form	form	NOUN
inlawrev-3622	606	9	130	130	NUM
inlawrev-3622	606	10	petition	petition	NOUN
inlawrev-3622	606	11	for	for	ADP
inlawrev-3622	606	12	review	review	NOUN
inlawrev-3622	606	13	ofassessment	ofassessment	NOUN
inlawrev-3622	606	14	with	with	ADP
inlawrev-3622	606	15	the	the	DET
inlawrev-3622	606	16	county	county	NOUN
inlawrev-3622	606	17	board	board	NOUN
inlawrev-3622	606	18	.	.	PUNCT
inlawrev-3622	607	1	the	the	DET
inlawrev-3622	607	2	county	county	NOUN
inlawrev-3622	607	3	board	board	NOUN
inlawrev-3622	607	4	increased	increase	VERB
inlawrev-3622	607	5	the	the	DET
inlawrev-3622	607	6	assessment	assessment	NOUN
inlawrev-3622	607	7	to	to	ADP
inlawrev-3622	607	8	$	$	SYM
inlawrev-3622	607	9	1,810,900	1,810,900	NUM
inlawrev-3622	607	10	.	.	PUNCT
inlawrev-3622	608	1	deer	deer	PROPN
inlawrev-3622	608	2	creek	creek	PROPN
inlawrev-3622	608	3	filed	file	VERB
inlawrev-3622	608	4	a	a	DET
inlawrev-3622	608	5	form	form	NOUN
inlawrev-3622	608	6	131	131	NUM
inlawrev-3622	608	7	petition	petition	NOUN
inlawrev-3622	608	8	for	for	ADP
inlawrev-3622	608	9	review	review	NOUN
inlawrev-3622	608	10	of	of	ADP
inlawrev-3622	608	11	assessment	assessment	NOUN
inlawrev-3622	608	12	with	with	ADP
inlawrev-3622	608	13	the	the	DET
inlawrev-3622	608	14	state	state	NOUN
inlawrev-3622	608	15	board	board	NOUN
inlawrev-3622	608	16	and	and	CCONJ
inlawrev-3622	608	17	argued	argue	VERB
inlawrev-3622	608	18	that	that	SCONJ
inlawrev-3622	608	19	the	the	DET
inlawrev-3622	608	20	assessment	assessment	NOUN
inlawrev-3622	608	21	should	should	AUX
inlawrev-3622	608	22	have	have	AUX
inlawrev-3622	608	23	been	be	AUX
inlawrev-3622	608	24	lowered	lower	VERB
inlawrev-3622	608	25	to	to	ADP
inlawrev-3622	608	26	$	$	SYM
inlawrev-3622	608	27	1	1	NUM
inlawrev-3622	608	28	,	,	PUNCT
inlawrev-3622	608	29	132,900	132,900	NUM
inlawrev-3622	608	30	.	.	PUNCT
inlawrev-3622	609	1	at	at	ADP
inlawrev-3622	609	2	this	this	DET
inlawrev-3622	609	3	point	point	NOUN
inlawrev-3622	609	4	,	,	PUNCT
inlawrev-3622	609	5	the	the	DET
inlawrev-3622	609	6	state	state	NOUN
inlawrev-3622	609	7	board	board	NOUN
inlawrev-3622	609	8	agreed	agree	VERB
inlawrev-3622	609	9	to	to	PART
inlawrev-3622	609	10	correct	correct	VERB
inlawrev-3622	609	11	the	the	DET
inlawrev-3622	609	12	wall	wall	NOUN
inlawrev-3622	609	13	type	type	NOUN
inlawrev-3622	609	14	and	and	CCONJ
inlawrev-3622	609	15	exterior	exterior	ADJ
inlawrev-3622	609	16	wall	wall	NOUN
inlawrev-3622	609	17	height	height	NOUN
inlawrev-3622	609	18	,	,	PUNCT
inlawrev-3622	609	19	paving	paving	NOUN
inlawrev-3622	609	20	,	,	PUNCT
inlawrev-3622	609	21	floor	floor	NOUN
inlawrev-3622	609	22	area	area	NOUN
inlawrev-3622	609	23	measurement	measurement	NOUN
inlawrev-3622	609	24	,	,	PUNCT
inlawrev-3622	609	25	building	building	NOUN
inlawrev-3622	609	26	components	component	NOUN
inlawrev-3622	609	27	,	,	PUNCT
inlawrev-3622	609	28	sprinkler	sprinkler	NOUN
inlawrev-3622	609	29	system	system	NOUN
inlawrev-3622	609	30	,	,	PUNCT
inlawrev-3622	609	31	and	and	CCONJ
inlawrev-3622	609	32	mixed	mixed	ADJ
inlawrev-3622	609	33	use	use	NOUN
inlawrev-3622	609	34	improvements	improvement	NOUN
inlawrev-3622	609	35	.	.	PUNCT
inlawrev-3622	610	1	accordingly	accordingly	ADV
inlawrev-3622	610	2	,	,	PUNCT
inlawrev-3622	610	3	it	it	PRON
inlawrev-3622	610	4	lowered	lower	VERB
inlawrev-3622	610	5	the	the	DET
inlawrev-3622	610	6	assessment	assessment	NOUN
inlawrev-3622	610	7	to	to	ADP
inlawrev-3622	610	8	$	$	SYM
inlawrev-3622	610	9	1,685,400	1,685,400	NUM
inlawrev-3622	610	10	.	.	PUNCT
inlawrev-3622	611	1	deer	deer	PROPN
inlawrev-3622	611	2	creek	creek	PROPN
inlawrev-3622	611	3	,	,	PUNCT
inlawrev-3622	611	4	nevertheless	nevertheless	ADV
inlawrev-3622	611	5	,	,	PUNCT
inlawrev-3622	611	6	appealed	appeal	VERB
inlawrev-3622	611	7	seven	seven	NUM
inlawrev-3622	611	8	issues	issue	NOUN
inlawrev-3622	611	9	to	to	ADP
inlawrev-3622	611	10	the	the	DET
inlawrev-3622	611	11	tax	tax	NOUN
inlawrev-3622	611	12	court	court	NOUN
inlawrev-3622	611	13	.	.	PUNCT
inlawrev-3622	612	1	145	145	NUM
inlawrev-3622	612	2	first	first	ADJ
inlawrev-3622	612	3	,	,	PUNCT
inlawrev-3622	612	4	deer	deer	NOUN
inlawrev-3622	612	5	creek	creek	PROPN
inlawrev-3622	612	6	argued	argue	VERB
inlawrev-3622	612	7	that	that	SCONJ
inlawrev-3622	612	8	the	the	DET
inlawrev-3622	612	9	center	center	NOUN
inlawrev-3622	612	10	's	's	PART
inlawrev-3622	612	11	assessment	assessment	NOUN
inlawrev-3622	612	12	should	should	AUX
inlawrev-3622	612	13	be	be	AUX
inlawrev-3622	612	14	reduced	reduce	VERB
inlawrev-3622	612	15	by	by	ADP
inlawrev-3622	612	16	50	50	NUM
inlawrev-3622	612	17	%	%	NOUN
inlawrev-3622	612	18	for	for	ADP
inlawrev-3622	612	19	economic	economic	ADJ
inlawrev-3622	612	20	obsolescence	obsolescence	NOUN
inlawrev-3622	612	21	because	because	SCONJ
inlawrev-3622	612	22	43	43	NUM
inlawrev-3622	612	23	%	%	NOUN
inlawrev-3622	612	24	of	of	ADP
inlawrev-3622	612	25	the	the	DET
inlawrev-3622	612	26	center	center	NOUN
inlawrev-3622	612	27	was	be	AUX
inlawrev-3622	612	28	continuously	continuously	ADV
inlawrev-3622	612	29	empty	empty	ADJ
inlawrev-3622	612	30	for	for	ADP
inlawrev-3622	612	31	the	the	DET
inlawrev-3622	612	32	one	one	NUM
inlawrev-3622	612	33	year	year	NOUN
inlawrev-3622	612	34	period	period	NOUN
inlawrev-3622	612	35	prior	prior	ADV
inlawrev-3622	612	36	to	to	ADP
inlawrev-3622	612	37	assessment	assessment	NOUN
inlawrev-3622	612	38	.	.	PUNCT
inlawrev-3622	613	1	146	146	NUM
inlawrev-3622	613	2	the	the	DET
inlawrev-3622	613	3	state	state	NOUN
inlawrev-3622	613	4	board	board	NOUN
inlawrev-3622	613	5	responded	respond	VERB
inlawrev-3622	613	6	that	that	SCONJ
inlawrev-3622	613	7	such	such	ADJ
inlawrev-3622	613	8	argument	argument	NOUN
inlawrev-3622	613	9	was	be	AUX
inlawrev-3622	613	10	unsupported	unsupported	ADJ
inlawrev-3622	613	11	by	by	ADP
inlawrev-3622	613	12	any	any	DET
inlawrev-3622	613	13	evidence	evidence	NOUN
inlawrev-3622	613	14	.	.	PUNCT
inlawrev-3622	614	1	the	the	DET
inlawrev-3622	614	2	tax	tax	NOUN
inlawrev-3622	614	3	court	court	NOUN
inlawrev-3622	614	4	stated	state	VERB
inlawrev-3622	614	5	that	that	SCONJ
inlawrev-3622	614	6	"	"	PUNCT
inlawrev-3622	614	7	[	[	X
inlawrev-3622	614	8	ejconomic	ejconomic	ADJ
inlawrev-3622	614	9	obsolescence	obsolescence	NOUN
inlawrev-3622	614	10	is	be	AUX
inlawrev-3622	614	11	a	a	DET
inlawrev-3622	614	12	loss	loss	NOUN
inlawrev-3622	614	13	of	of	ADP
inlawrev-3622	614	14	property	property	NOUN
inlawrev-3622	614	15	value	value	NOUN
inlawrev-3622	614	16	because	because	SCONJ
inlawrev-3622	614	17	of	of	ADP
inlawrev-3622	614	18	external	external	ADJ
inlawrev-3622	614	19	factors	factor	NOUN
inlawrev-3622	614	20	.	.	PUNCT
inlawrev-3622	614	21	"	"	PUNCT
inlawrev-3622	615	1	147	147	NUM
inlawrev-3622	615	2	moreover	moreover	ADV
inlawrev-3622	615	3	,	,	PUNCT
inlawrev-3622	615	4	it	it	PRON
inlawrev-3622	615	5	acknowledged	acknowledge	VERB
inlawrev-3622	615	6	that	that	SCONJ
inlawrev-3622	615	7	vacancy	vacancy	NOUN
inlawrev-3622	615	8	alone	alone	ADV
inlawrev-3622	615	9	does	do	AUX
inlawrev-3622	615	10	not	not	PART
inlawrev-3622	615	11	prove	prove	VERB
inlawrev-3622	615	12	obsolescence	obsolescence	NOUN
inlawrev-3622	615	13	.	.	PUNCT
inlawrev-3622	616	1	148	148	NUM
inlawrev-3622	616	2	rather	rather	ADV
inlawrev-3622	616	3	,	,	PUNCT
inlawrev-3622	616	4	the	the	DET
inlawrev-3622	616	5	tax	tax	NOUN
inlawrev-3622	616	6	court	court	NOUN
inlawrev-3622	616	7	accepted	accept	VERB
inlawrev-3622	616	8	vacancy	vacancy	NOUN
inlawrev-3622	616	9	is	be	AUX
inlawrev-3622	616	10	merely	merely	ADV
inlawrev-3622	616	11	as	as	ADP
inlawrev-3622	616	12	sign	sign	NOUN
inlawrev-3622	616	13	of	of	ADP
inlawrev-3622	616	14	possible	possible	ADJ
inlawrev-3622	616	15	obsolescence	obsolescence	NOUN
inlawrev-3622	616	16	and	and	CCONJ
inlawrev-3622	616	17	the	the	DET
inlawrev-3622	616	18	taxpayer	taxpayer	NOUN
inlawrev-3622	616	19	must	must	AUX
inlawrev-3622	616	20	show	show	VERB
inlawrev-3622	616	21	why	why	SCONJ
inlawrev-3622	616	22	a	a	DET
inlawrev-3622	616	23	building	building	NOUN
inlawrev-3622	616	24	is	be	AUX
inlawrev-3622	616	25	vacant	vacant	ADJ
inlawrev-3622	616	26	.	.	PUNCT
inlawrev-3622	617	1	149	149	NUM
inlawrev-3622	617	2	consequently	consequently	ADV
inlawrev-3622	617	3	,	,	PUNCT
inlawrev-3622	617	4	it	it	PRON
inlawrev-3622	617	5	found	find	VERB
inlawrev-3622	617	6	that	that	SCONJ
inlawrev-3622	617	7	deer	deer	NOUN
inlawrev-3622	617	8	creek	creek	PROPN
inlawrev-3622	617	9	had	have	VERB
inlawrev-3622	617	10	the	the	DET
inlawrev-3622	617	11	burden	burden	NOUN
inlawrev-3622	617	12	of	of	ADP
inlawrev-3622	617	13	presenting	present	VERB
inlawrev-3622	617	14	probative	probative	ADJ
inlawrev-3622	617	15	evidence	evidence	NOUN
inlawrev-3622	617	16	showing	show	VERB
inlawrev-3622	617	17	the	the	DET
inlawrev-3622	617	18	cause	cause	NOUN
inlawrev-3622	617	19	ofthe	ofthe	NOUN
inlawrev-3622	617	20	center	center	NOUN
inlawrev-3622	617	21	's	's	PART
inlawrev-3622	617	22	obsolescence	obsolescence	NOUN
inlawrev-3622	617	23	.	.	PUNCT
inlawrev-3622	618	1	because	because	SCONJ
inlawrev-3622	618	2	it	it	PRON
inlawrev-3622	618	3	offered	offer	VERB
inlawrev-3622	618	4	no	no	DET
inlawrev-3622	618	5	such	such	ADJ
inlawrev-3622	618	6	evidence	evidence	NOUN
inlawrev-3622	618	7	,	,	PUNCT
inlawrev-3622	618	8	the	the	DET
inlawrev-3622	618	9	tax	tax	NOUN
inlawrev-3622	618	10	court	court	NOUN
inlawrev-3622	618	11	ruled	rule	VERB
inlawrev-3622	618	12	that	that	SCONJ
inlawrev-3622	618	13	deer	deer	NOUN
inlawrev-3622	618	14	creek	creek	PROPN
inlawrev-3622	618	15	failed	fail	VERB
inlawrev-3622	618	16	its	its	PRON
inlawrev-3622	618	17	burden	burden	NOUN
inlawrev-3622	618	18	and	and	CCONJ
inlawrev-3622	618	19	thus	thus	ADV
inlawrev-3622	618	20	did	do	AUX
inlawrev-3622	618	21	not	not	PART
inlawrev-3622	618	22	establish	establish	VERB
inlawrev-3622	618	23	a	a	DET
inlawrev-3622	618	24	prima	prima	NOUN
inlawrev-3622	618	25	facie	facie	NOUN
inlawrev-3622	618	26	case	case	NOUN
inlawrev-3622	618	27	.	.	PUNCT
inlawrev-3622	619	1	150	150	NUM
inlawrev-3622	619	2	second	second	ADJ
inlawrev-3622	619	3	,	,	PUNCT
inlawrev-3622	619	4	deer	deer	PROPN
inlawrev-3622	619	5	creek	creek	PROPN
inlawrev-3622	619	6	claimed	claim	VERB
inlawrev-3622	619	7	that	that	SCONJ
inlawrev-3622	619	8	it	it	PRON
inlawrev-3622	619	9	has	have	AUX
inlawrev-3622	619	10	been	be	AUX
inlawrev-3622	619	11	excessively	excessively	ADV
inlawrev-3622	619	12	assessed	assess	VERB
inlawrev-3622	619	13	for	for	ADP
inlawrev-3622	619	14	partitioning	partition	VERB
inlawrev-3622	619	15	because	because	SCONJ
inlawrev-3622	619	16	the	the	DET
inlawrev-3622	619	17	gcm	gcm	PROPN
inlawrev-3622	619	18	shopping	shopping	NOUN
inlawrev-3622	619	19	model	model	NOUN
inlawrev-3622	619	20	presumes	presume	VERB
inlawrev-3622	619	21	more	more	ADJ
inlawrev-3622	619	22	partitioning	partition	VERB
inlawrev-3622	619	23	that	that	SCONJ
inlawrev-3622	619	24	142	142	NUM
inlawrev-3622	619	25	.	.	PUNCT
inlawrev-3622	620	1	769	769	NUM
inlawrev-3622	620	2	n.e.2d	n.e.2d	NOUN
inlawrev-3622	620	3	259	259	NUM
inlawrev-3622	620	4	(	(	PUNCT
inlawrev-3622	620	5	ind	ind	NOUN
inlawrev-3622	620	6	.	.	PUNCT
inlawrev-3622	621	1	tax	tax	PROPN
inlawrev-3622	621	2	ct	ct	PROPN
inlawrev-3622	621	3	.	.	PROPN
inlawrev-3622	621	4	2001	2001	NUM
inlawrev-3622	621	5	)	)	PUNCT
inlawrev-3622	621	6	.	.	PUNCT
inlawrev-3622	622	1	143	143	X
inlawrev-3622	622	2	.	.	PUNCT
inlawrev-3622	623	1	i	i	PRON
inlawrev-3622	623	2	d.	d.	PROPN
inlawrev-3622	623	3	at	at	ADP
inlawrev-3622	623	4	262	262	NUM
inlawrev-3622	623	5	.	.	PUNCT
inlawrev-3622	623	6	144	144	NUM
inlawrev-3622	623	7	.	.	PUNCT
inlawrev-3622	624	1	i	i	PRON
inlawrev-3622	624	2	d.	d.	PROPN
inlawrev-3622	624	3	145	145	NUM
inlawrev-3622	624	4	.	.	PUNCT
inlawrev-3622	625	1	i	i	PRON
inlawrev-3622	625	2	d.	d.	PROPN
inlawrev-3622	625	3	146	146	NUM
inlawrev-3622	625	4	.	.	PUNCT
inlawrev-3622	626	1	i	i	PRON
inlawrev-3622	626	2	d.	d.	PROPN
inlawrev-3622	626	3	at	at	ADP
inlawrev-3622	626	4	263	263	NUM
inlawrev-3622	626	5	.	.	PUNCT
inlawrev-3622	627	1	147	147	NUM
inlawrev-3622	627	2	.	.	PUNCT
inlawrev-3622	628	1	i	i	PRON
inlawrev-3622	628	2	d.	d.	PROPN
inlawrev-3622	628	3	(	(	PUNCT
inlawrev-3622	628	4	citing	cite	VERB
inlawrev-3622	628	5	ind	ind	NOUN
inlawrev-3622	628	6	.	.	PUNCT
inlawrev-3622	629	1	admin	admin	PROPN
inlawrev-3622	629	2	code	code	PROPN
inlawrev-3622	629	3	,	,	PUNCT
inlawrev-3622	629	4	tit	tit	NOUN
inlawrev-3622	629	5	.	.	PROPN
inlawrev-3622	630	1	50	50	NUM
inlawrev-3622	630	2	,	,	PUNCT
inlawrev-3622	630	3	it	it	PRON
inlawrev-3622	630	4	.	.	PUNCT
inlawrev-3622	631	1	2.1	2.1	NUM
inlawrev-3622	631	2	-	-	SYM
inlawrev-3622	631	3	5	5	NUM
inlawrev-3622	631	4	-	-	SYM
inlawrev-3622	631	5	1	1	NUM
inlawrev-3622	631	6	;	;	PUNCT
inlawrev-3622	631	7	2.1	2.1	NUM
inlawrev-3622	631	8	-	-	SYM
inlawrev-3622	631	9	6	6	NUM
inlawrev-3622	631	10	-	-	SYM
inlawrev-3622	631	11	1	1	NUM
inlawrev-3622	631	12	(	(	PUNCT
inlawrev-3622	631	13	1992	1992	NUM
inlawrev-3622	631	14	)	)	PUNCT
inlawrev-3622	631	15	)	)	PUNCT
inlawrev-3622	631	16	.	.	PUNCT
inlawrev-3622	632	1	148	148	NUM
inlawrev-3622	632	2	.	.	PUNCT
inlawrev-3622	633	1	i	i	PRON
inlawrev-3622	633	2	d.	d.	PROPN
inlawrev-3622	633	3	(	(	PUNCT
inlawrev-3622	633	4	citing	cite	VERB
inlawrev-3622	633	5	louis	louis	PROPN
inlawrev-3622	633	6	d.	d.	PROPN
inlawrev-3622	633	7	realty	realty	PROPN
inlawrev-3622	633	8	v.	v.	ADP
inlawrev-3622	633	9	state	state	PROPN
inlawrev-3622	633	10	bd	bd	PROPN
inlawrev-3622	633	11	.	.	PROPN
inlawrev-3622	633	12	oftax	oftax	PROPN
inlawrev-3622	633	13	comm'rs	comm'rs	PROPN
inlawrev-3622	633	14	,	,	PUNCT
inlawrev-3622	633	15	743	743	NUM
inlawrev-3622	633	16	n.e.2d	n.e.2d	NOUN
inlawrev-3622	633	17	379	379	NUM
inlawrev-3622	633	18	,	,	PUNCT
inlawrev-3622	633	19	387	387	NUM
inlawrev-3622	633	20	(	(	PUNCT
inlawrev-3622	633	21	ind	ind	NOUN
inlawrev-3622	633	22	.	.	PUNCT
inlawrev-3622	634	1	tax	tax	PROPN
inlawrev-3622	634	2	ct	ct	PROPN
inlawrev-3622	634	3	.	.	PROPN
inlawrev-3622	634	4	2001	2001	NUM
inlawrev-3622	634	5	)	)	PUNCT
inlawrev-3622	634	6	)	)	PUNCT
inlawrev-3622	634	7	.	.	PUNCT
inlawrev-3622	635	1	149	149	NUM
inlawrev-3622	635	2	.	.	PUNCT
inlawrev-3622	636	1	i	i	PRON
inlawrev-3622	636	2	d.	d.	PROPN
inlawrev-3622	636	3	150	150	NUM
inlawrev-3622	636	4	.	.	PUNCT
inlawrev-3622	637	1	i	i	PRON
inlawrev-3622	637	2	d.	d.	PROPN
inlawrev-3622	637	3	1270	1270	NUM
inlawrev-3622	637	4	indiana	indiana	PROPN
inlawrev-3622	637	5	law	law	PROPN
inlawrev-3622	637	6	review	review	NOUN
inlawrev-3622	638	1	[	[	X
inlawrev-3622	638	2	vol	vol	NOUN
inlawrev-3622	638	3	.	.	PUNCT
inlawrev-3622	639	1	36:1251	36:1251	NUM
inlawrev-3622	639	2	is	be	AUX
inlawrev-3622	639	3	actually	actually	ADV
inlawrev-3622	639	4	present	present	ADJ
inlawrev-3622	639	5	in	in	ADP
inlawrev-3622	639	6	the	the	DET
inlawrev-3622	639	7	center	center	NOUN
inlawrev-3622	639	8	.	.	PUNCT
inlawrev-3622	640	1	151	151	NUM
inlawrev-3622	640	2	the	the	DET
inlawrev-3622	640	3	state	state	NOUN
inlawrev-3622	640	4	board	board	NOUN
inlawrev-3622	640	5	countered	counter	VERB
inlawrev-3622	640	6	that	that	SCONJ
inlawrev-3622	640	7	the	the	DET
inlawrev-3622	640	8	model	model	NOUN
inlawrev-3622	640	9	includes	include	VERB
inlawrev-3622	640	10	the	the	DET
inlawrev-3622	640	11	cost	cost	NOUN
inlawrev-3622	640	12	of	of	ADP
inlawrev-3622	640	13	normal	normal	ADJ
inlawrev-3622	640	14	partitioning	partitioning	NOUN
inlawrev-3622	640	15	and	and	CCONJ
inlawrev-3622	640	16	thus	thus	ADV
inlawrev-3622	640	17	the	the	DET
inlawrev-3622	640	18	center	center	NOUN
inlawrev-3622	640	19	was	be	AUX
inlawrev-3622	640	20	appropriately	appropriately	ADV
inlawrev-3622	640	21	assessed	assess	VERB
inlawrev-3622	640	22	.	.	PUNCT
inlawrev-3622	641	1	the	the	DET
inlawrev-3622	641	2	tax	tax	NOUN
inlawrev-3622	641	3	court	court	NOUN
inlawrev-3622	641	4	appreciated	appreciate	VERB
inlawrev-3622	641	5	that	that	SCONJ
inlawrev-3622	641	6	improvements	improvement	NOUN
inlawrev-3622	641	7	are	be	AUX
inlawrev-3622	641	8	assessed	assess	VERB
inlawrev-3622	641	9	according	accord	VERB
inlawrev-3622	641	10	to	to	ADP
inlawrev-3622	641	11	models	model	NOUN
inlawrev-3622	641	12	and	and	CCONJ
inlawrev-3622	641	13	that	that	SCONJ
inlawrev-3622	641	14	the	the	DET
inlawrev-3622	641	15	gcm	gcm	PROPN
inlawrev-3622	641	16	shopping	shopping	NOUN
inlawrev-3622	641	17	model	model	NOUN
inlawrev-3622	641	18	included	include	VERB
inlawrev-3622	641	19	scant	scant	ADJ
inlawrev-3622	641	20	partitioning	partitioning	ADJ
inlawrev-3622	641	21	characteristic	characteristic	NOUN
inlawrev-3622	641	22	of	of	ADP
inlawrev-3622	641	23	a	a	DET
inlawrev-3622	641	24	discount	discount	NOUN
inlawrev-3622	641	25	retail	retail	NOUN
inlawrev-3622	641	26	finished	finish	VERB
inlawrev-3622	641	27	open	open	ADJ
inlawrev-3622	641	28	area	area	NOUN
inlawrev-3622	641	29	.	.	PUNCT
inlawrev-3622	642	1	152	152	NUM
inlawrev-3622	642	2	as	as	ADP
inlawrev-3622	642	3	a	a	DET
inlawrev-3622	642	4	result	result	NOUN
inlawrev-3622	642	5	,	,	PUNCT
inlawrev-3622	642	6	it	it	PRON
inlawrev-3622	642	7	noted	note	VERB
inlawrev-3622	642	8	that	that	SCONJ
inlawrev-3622	642	9	deer	deer	NOUN
inlawrev-3622	642	10	creek	creek	PROPN
inlawrev-3622	642	11	could	could	AUX
inlawrev-3622	642	12	have	have	AUX
inlawrev-3622	642	13	established	establish	VERB
inlawrev-3622	642	14	a	a	DET
inlawrev-3622	642	15	prima	prima	NOUN
inlawrev-3622	642	16	facie	facie	NOUN
inlawrev-3622	642	17	case	case	NOUN
inlawrev-3622	642	18	by	by	ADP
inlawrev-3622	642	19	showing	show	VERB
inlawrev-3622	642	20	that	that	SCONJ
inlawrev-3622	642	21	the	the	DET
inlawrev-3622	642	22	center	center	NOUN
inlawrev-3622	642	23	's	's	PART
inlawrev-3622	642	24	partitioning	partitioning	NOUN
inlawrev-3622	642	25	is	be	AUX
inlawrev-3622	642	26	atypical	atypical	ADJ
inlawrev-3622	642	27	of	of	ADP
inlawrev-3622	642	28	discount	discount	NOUN
inlawrev-3622	642	29	retail	retail	NOUN
inlawrev-3622	642	30	finished	finish	VERB
inlawrev-3622	642	31	open	open	ADJ
inlawrev-3622	642	32	area	area	NOUN
inlawrev-3622	642	33	.	.	PUNCT
inlawrev-3622	643	1	153	153	NUM
inlawrev-3622	643	2	deer	deer	NOUN
inlawrev-3622	643	3	creek	creek	NOUN
inlawrev-3622	643	4	submitted	submit	VERB
inlawrev-3622	643	5	evidence	evidence	NOUN
inlawrev-3622	643	6	that	that	SCONJ
inlawrev-3622	643	7	its	its	PRON
inlawrev-3622	643	8	center	center	NOUN
inlawrev-3622	643	9	has	have	AUX
inlawrev-3622	643	10	approximately	approximately	ADV
inlawrev-3622	643	11	one	one	NUM
inlawrev-3622	643	12	square	square	ADJ
inlawrev-3622	643	13	foot	foot	NOUN
inlawrev-3622	643	14	of	of	ADP
inlawrev-3622	643	15	partitioning	partition	VERB
inlawrev-3622	643	16	for	for	ADP
inlawrev-3622	643	17	each	each	DET
inlawrev-3622	643	18	twelve	twelve	NUM
inlawrev-3622	643	19	-	-	PUNCT
inlawrev-3622	643	20	and	and	CCONJ
inlawrev-3622	643	21	-	-	PUNCT
inlawrev-3622	643	22	a	a	DET
inlawrev-3622	643	23	-	-	PUNCT
inlawrev-3622	643	24	half	half	NOUN
inlawrev-3622	643	25	square	square	ADJ
inlawrev-3622	643	26	feet	foot	NOUN
inlawrev-3622	643	27	offloor	offloor	NOUN
inlawrev-3622	643	28	area	area	NOUN
inlawrev-3622	643	29	and	and	CCONJ
inlawrev-3622	643	30	claimed	claim	VERB
inlawrev-3622	643	31	that	that	SCONJ
inlawrev-3622	643	32	the	the	DET
inlawrev-3622	643	33	gcm	gcm	PROPN
inlawrev-3622	643	34	shopping	shopping	NOUN
inlawrev-3622	643	35	model	model	NOUN
inlawrev-3622	643	36	presumes	presume	VERB
inlawrev-3622	643	37	one	one	NUM
inlawrev-3622	643	38	square	square	ADJ
inlawrev-3622	643	39	foot	foot	NOUN
inlawrev-3622	643	40	of	of	ADP
inlawrev-3622	643	41	partitioning	partition	VERB
inlawrev-3622	643	42	for	for	ADP
inlawrev-3622	643	43	one	one	NUM
inlawrev-3622	643	44	square	square	ADJ
inlawrev-3622	643	45	foot	foot	NOUN
inlawrev-3622	643	46	of	of	ADP
inlawrev-3622	643	47	floor	floor	NOUN
inlawrev-3622	643	48	area	area	NOUN
inlawrev-3622	643	49	.	.	PUNCT
inlawrev-3622	644	1	the	the	DET
inlawrev-3622	644	2	tax	tax	NOUN
inlawrev-3622	644	3	court	court	NOUN
inlawrev-3622	644	4	commented	comment	VERB
inlawrev-3622	644	5	that	that	SCONJ
inlawrev-3622	644	6	deer	deer	NOUN
inlawrev-3622	644	7	creek	creek	PROPN
inlawrev-3622	644	8	failed	fail	VERB
inlawrev-3622	644	9	to	to	PART
inlawrev-3622	644	10	cite	cite	VERB
inlawrev-3622	644	11	any	any	DET
inlawrev-3622	644	12	authority	authority	NOUN
inlawrev-3622	644	13	for	for	ADP
inlawrev-3622	644	14	its	its	PRON
inlawrev-3622	644	15	1:1	1:1	NUM
inlawrev-3622	644	16	ratio	ratio	NOUN
inlawrev-3622	644	17	of	of	ADP
inlawrev-3622	644	18	partitioning	partition	VERB
inlawrev-3622	644	19	claim	claim	NOUN
inlawrev-3622	644	20	.	.	PUNCT
inlawrev-3622	645	1	therefore	therefore	ADV
inlawrev-3622	645	2	,	,	PUNCT
inlawrev-3622	645	3	the	the	DET
inlawrev-3622	645	4	court	court	NOUN
inlawrev-3622	645	5	ruled	rule	VERB
inlawrev-3622	645	6	that	that	SCONJ
inlawrev-3622	645	7	deer	deer	NOUN
inlawrev-3622	645	8	creek	creek	PROPN
inlawrev-3622	645	9	did	do	AUX
inlawrev-3622	645	10	not	not	PART
inlawrev-3622	645	11	satisfy	satisfy	VERB
inlawrev-3622	645	12	its	its	PRON
inlawrev-3622	645	13	burden	burden	NOUN
inlawrev-3622	645	14	.	.	PUNCT
inlawrev-3622	646	1	154	154	NUM
inlawrev-3622	646	2	third	third	ADJ
inlawrev-3622	646	3	,	,	PUNCT
inlawrev-3622	646	4	deer	deer	NOUN
inlawrev-3622	646	5	creek	creek	PROPN
inlawrev-3622	646	6	contended	contend	VERB
inlawrev-3622	646	7	that	that	SCONJ
inlawrev-3622	646	8	it	it	PRON
inlawrev-3622	646	9	assessment	assessment	NOUN
inlawrev-3622	646	10	should	should	AUX
inlawrev-3622	646	11	have	have	AUX
inlawrev-3622	646	12	been	be	AUX
inlawrev-3622	646	13	reduced	reduce	VERB
inlawrev-3622	646	14	because	because	SCONJ
inlawrev-3622	646	15	the	the	DET
inlawrev-3622	646	16	center	center	NOUN
inlawrev-3622	646	17	's	's	PART
inlawrev-3622	646	18	lighting	lighting	NOUN
inlawrev-3622	646	19	was	be	AUX
inlawrev-3622	646	20	similar	similar	ADJ
inlawrev-3622	646	21	to	to	ADP
inlawrev-3622	646	22	that	that	PRON
inlawrev-3622	646	23	used	use	VERB
inlawrev-3622	646	24	in	in	ADP
inlawrev-3622	646	25	discount	discount	NOUN
inlawrev-3622	646	26	stores	store	NOUN
inlawrev-3622	646	27	as	as	SCONJ
inlawrev-3622	646	28	opposed	oppose	VERB
inlawrev-3622	646	29	to	to	ADP
inlawrev-3622	646	30	the	the	DET
inlawrev-3622	646	31	expensive	expensive	ADJ
inlawrev-3622	646	32	lighting	lighting	NOUN
inlawrev-3622	646	33	used	use	VERB
inlawrev-3622	646	34	in	in	ADP
inlawrev-3622	646	35	retail	retail	ADJ
inlawrev-3622	646	36	shopping	shopping	NOUN
inlawrev-3622	646	37	centers	center	NOUN
inlawrev-3622	646	38	.	.	PUNCT
inlawrev-3622	647	1	the	the	DET
inlawrev-3622	647	2	tax	tax	NOUN
inlawrev-3622	647	3	court	court	NOUN
inlawrev-3622	647	4	again	again	ADV
inlawrev-3622	647	5	turned	turn	VERB
inlawrev-3622	647	6	to	to	ADP
inlawrev-3622	647	7	the	the	DET
inlawrev-3622	647	8	gcm	gcm	PROPN
inlawrev-3622	647	9	shopping	shopping	NOUN
inlawrev-3622	647	10	model	model	NOUN
inlawrev-3622	647	11	and	and	CCONJ
inlawrev-3622	647	12	pointed	point	VERB
inlawrev-3622	647	13	out	out	ADP
inlawrev-3622	647	14	that	that	SCONJ
inlawrev-3622	647	15	the	the	DET
inlawrev-3622	647	16	model	model	NOUN
inlawrev-3622	647	17	presumes	presume	VERB
inlawrev-3622	647	18	the	the	DET
inlawrev-3622	647	19	use	use	NOUN
inlawrev-3622	647	20	ofaverage	ofaverage	NOUN
inlawrev-3622	647	21	fluorescent	fluorescent	NOUN
inlawrev-3622	647	22	lighting	lighting	NOUN
inlawrev-3622	647	23	fixtures	fixture	NOUN
inlawrev-3622	647	24	.	.	PUNCT
inlawrev-3622	648	1	155	155	NUM
inlawrev-3622	648	2	deer	deer	NOUN
inlawrev-3622	648	3	creek	creek	PROPN
inlawrev-3622	648	4	offered	offer	VERB
inlawrev-3622	648	5	witness	witness	NOUN
inlawrev-3622	648	6	testimony	testimony	NOUN
inlawrev-3622	648	7	that	that	SCONJ
inlawrev-3622	648	8	the	the	DET
inlawrev-3622	648	9	lights	light	NOUN
inlawrev-3622	648	10	were	be	AUX
inlawrev-3622	648	11	"	"	PUNCT
inlawrev-3622	648	12	the	the	DET
inlawrev-3622	648	13	least	least	ADV
inlawrev-3622	648	14	expensive	expensive	ADJ
inlawrev-3622	648	15	fluorescent	fluorescent	ADJ
inlawrev-3622	648	16	lights	light	NOUN
inlawrev-3622	648	17	that	that	PRON
inlawrev-3622	648	18	[	[	X
inlawrev-3622	648	19	he	he	PRON
inlawrev-3622	648	20	had	have	AUX
inlawrev-3622	648	21	]	]	AUX
inlawrev-3622	648	22	ever	ever	ADV
inlawrev-3622	648	23	seen	see	VERB
inlawrev-3622	648	24	in	in	ADP
inlawrev-3622	648	25	any	any	DET
inlawrev-3622	648	26	commercial	commercial	ADJ
inlawrev-3622	648	27	store	store	NOUN
inlawrev-3622	648	28	.	.	PUNCT
inlawrev-3622	648	29	"	"	PUNCT
inlawrev-3622	649	1	156	156	NUM
inlawrev-3622	649	2	the	the	DET
inlawrev-3622	649	3	tax	tax	NOUN
inlawrev-3622	649	4	court	court	NOUN
inlawrev-3622	649	5	readily	readily	ADV
inlawrev-3622	649	6	found	find	VERB
inlawrev-3622	649	7	that	that	SCONJ
inlawrev-3622	649	8	these	these	DET
inlawrev-3622	649	9	statements	statement	NOUN
inlawrev-3622	649	10	were	be	AUX
inlawrev-3622	649	11	conclusory	conclusory	ADJ
inlawrev-3622	649	12	and	and	CCONJ
inlawrev-3622	649	13	not	not	PART
inlawrev-3622	649	14	probative	probative	ADJ
inlawrev-3622	649	15	,	,	PUNCT
inlawrev-3622	649	16	and	and	CCONJ
inlawrev-3622	649	17	as	as	ADP
inlawrev-3622	649	18	such	such	ADJ
inlawrev-3622	649	19	,	,	PUNCT
inlawrev-3622	649	20	ruled	rule	VERB
inlawrev-3622	649	21	that	that	SCONJ
inlawrev-3622	649	22	deer	deer	NOUN
inlawrev-3622	649	23	creek	creek	PROPN
inlawrev-3622	649	24	failed	fail	VERB
inlawrev-3622	649	25	to	to	PART
inlawrev-3622	649	26	establish	establish	VERB
inlawrev-3622	649	27	a	a	DET
inlawrev-3622	649	28	prima	prima	NOUN
inlawrev-3622	649	29	facie	facie	NOUN
inlawrev-3622	649	30	case	case	NOUN
inlawrev-3622	649	31	.	.	PUNCT
inlawrev-3622	650	1	fourth	fourth	ADJ
inlawrev-3622	650	2	,	,	PUNCT
inlawrev-3622	650	3	deer	deer	NOUN
inlawrev-3622	650	4	creek	creek	PROPN
inlawrev-3622	650	5	asserted	assert	VERB
inlawrev-3622	650	6	that	that	SCONJ
inlawrev-3622	650	7	the	the	DET
inlawrev-3622	650	8	center	center	NOUN
inlawrev-3622	650	9	should	should	AUX
inlawrev-3622	650	10	have	have	AUX
inlawrev-3622	650	11	been	be	AUX
inlawrev-3622	650	12	assigned	assign	VERB
inlawrev-3622	650	13	a	a	DET
inlawrev-3622	650	14	grade	grade	NOUN
inlawrev-3622	650	15	d	d	NOUN
inlawrev-3622	650	16	,	,	PUNCT
inlawrev-3622	650	17	instead	instead	ADV
inlawrev-3622	650	18	of	of	ADP
inlawrev-3622	650	19	a	a	DET
inlawrev-3622	650	20	grade	grade	NOUN
inlawrev-3622	650	21	c	c	NOUN
inlawrev-3622	650	22	,	,	PUNCT
inlawrev-3622	650	23	because	because	SCONJ
inlawrev-3622	650	24	the	the	DET
inlawrev-3622	650	25	materials	material	NOUN
inlawrev-3622	650	26	,	,	PUNCT
inlawrev-3622	650	27	design	design	NOUN
inlawrev-3622	650	28	,	,	PUNCT
inlawrev-3622	650	29	and	and	CCONJ
inlawrev-3622	650	30	workmanship	workmanship	NOUN
inlawrev-3622	650	31	used	use	VERB
inlawrev-3622	650	32	to	to	PART
inlawrev-3622	650	33	construct	construct	VERB
inlawrev-3622	650	34	the	the	DET
inlawrev-3622	650	35	structure	structure	NOUN
inlawrev-3622	650	36	were	be	AUX
inlawrev-3622	650	37	inferior	inferior	ADJ
inlawrev-3622	650	38	to	to	ADP
inlawrev-3622	650	39	that	that	PRON
inlawrev-3622	650	40	of	of	ADP
inlawrev-3622	650	41	wal	wal	PROPN
inlawrev-3622	650	42	-	-	PUNCT
inlawrev-3622	650	43	mart	mart	NOUN
inlawrev-3622	650	44	.	.	PUNCT
inlawrev-3622	651	1	157	157	NUM
inlawrev-3622	651	2	the	the	DET
inlawrev-3622	651	3	tax	tax	NOUN
inlawrev-3622	651	4	court	court	NOUN
inlawrev-3622	651	5	observed	observe	VERB
inlawrev-3622	651	6	that	that	SCONJ
inlawrev-3622	651	7	the	the	DET
inlawrev-3622	651	8	grades	grade	NOUN
inlawrev-3622	651	9	of	of	ADP
inlawrev-3622	651	10	a	a	PRON
inlawrev-3622	651	11	to	to	ADP
inlawrev-3622	651	12	e	e	PROPN
inlawrev-3622	651	13	are	be	AUX
inlawrev-3622	651	14	assigned	assign	VERB
inlawrev-3622	651	15	to	to	ADP
inlawrev-3622	651	16	an	an	DET
inlawrev-3622	651	17	improvement	improvement	NOUN
inlawrev-3622	651	18	's	's	PART
inlawrev-3622	651	19	materials	material	NOUN
inlawrev-3622	651	20	,	,	PUNCT
inlawrev-3622	651	21	design	design	NOUN
inlawrev-3622	651	22	and	and	CCONJ
inlawrev-3622	651	23	workmanship	workmanship	NOUN
inlawrev-3622	651	24	and	and	CCONJ
inlawrev-3622	651	25	represent	represent	VERB
inlawrev-3622	651	26	a	a	DET
inlawrev-3622	651	27	numeric	numeric	ADJ
inlawrev-3622	651	28	multiplier	multiplier	NOUN
inlawrev-3622	651	29	that	that	PRON
inlawrev-3622	651	30	raises	raise	VERB
inlawrev-3622	651	31	or	or	CCONJ
inlawrev-3622	651	32	lowers	lower	VERB
inlawrev-3622	651	33	an	an	DET
inlawrev-3622	651	34	improvement	improvement	NOUN
inlawrev-3622	651	35	's	's	PART
inlawrev-3622	651	36	base	base	NOUN
inlawrev-3622	651	37	price	price	NOUN
inlawrev-3622	651	38	.	.	PUNCT
inlawrev-3622	652	1	158	158	NUM
inlawrev-3622	652	2	further	far	ADV
inlawrev-3622	652	3	,	,	PUNCT
inlawrev-3622	652	4	the	the	DET
inlawrev-3622	652	5	tax	tax	NOUN
inlawrev-3622	652	6	court	court	NOUN
inlawrev-3622	652	7	commented	comment	VERB
inlawrev-3622	652	8	that	that	SCONJ
inlawrev-3622	652	9	a	a	DET
inlawrev-3622	652	10	grade	grade	NOUN
inlawrev-3622	652	11	of	of	ADP
inlawrev-3622	652	12	c	c	NOUN
inlawrev-3622	652	13	is	be	AUX
inlawrev-3622	652	14	given	give	VERB
inlawrev-3622	652	15	to	to	ADP
inlawrev-3622	652	16	"	"	PUNCT
inlawrev-3622	652	17	moderately	moderately	ADV
inlawrev-3622	652	18	attractive	attractive	ADJ
inlawrev-3622	652	19	buildings	building	NOUN
inlawrev-3622	652	20	constructed	construct	VERB
inlawrev-3622	652	21	with	with	ADP
inlawrev-3622	652	22	average	average	ADJ
inlawrev-3622	652	23	quality	quality	NOUN
inlawrev-3622	652	24	materials	material	NOUN
inlawrev-3622	652	25	and	and	CCONJ
inlawrev-3622	652	26	workmanship	workmanship	NOUN
inlawrev-3622	652	27	throughout	throughout	ADP
inlawrev-3622	652	28	,	,	PUNCT
inlawrev-3622	652	29	"	"	PUNCT
inlawrev-3622	652	30	while	while	SCONJ
inlawrev-3622	652	31	the	the	DET
inlawrev-3622	652	32	grade	grade	NOUN
inlawrev-3622	652	33	ofd	ofd	NOUN
inlawrev-3622	652	34	is	be	AUX
inlawrev-3622	652	35	given	give	VERB
inlawrev-3622	652	36	to	to	ADP
inlawrev-3622	652	37	"	"	PUNCT
inlawrev-3622	652	38	buildings	building	NOUN
inlawrev-3622	652	39	constructed	construct	VERB
inlawrev-3622	652	40	with	with	ADP
inlawrev-3622	652	41	economy	economy	NOUN
inlawrev-3622	652	42	quality	quality	NOUN
inlawrev-3622	652	43	materials	material	NOUN
inlawrev-3622	652	44	and	and	CCONJ
inlawrev-3622	652	45	fair	fair	ADJ
inlawrev-3622	652	46	workmanship	workmanship	NOUN
inlawrev-3622	652	47	throughout	throughout	ADP
inlawrev-3622	652	48	.	.	PUNCT
inlawrev-3622	652	49	"	"	PUNCT
inlawrev-3622	653	1	159	159	NUM
inlawrev-3622	653	2	here	here	ADV
inlawrev-3622	653	3	,	,	PUNCT
inlawrev-3622	653	4	it	it	PRON
inlawrev-3622	653	5	found	find	VERB
inlawrev-3622	653	6	that	that	SCONJ
inlawrev-3622	653	7	deer	deer	NOUN
inlawrev-3622	653	8	creek	creek	PROPN
inlawrev-3622	653	9	did	do	AUX
inlawrev-3622	653	10	not	not	PART
inlawrev-3622	653	11	submit	submit	VERB
inlawrev-3622	653	12	any	any	DET
inlawrev-3622	653	13	probative	probative	ADJ
inlawrev-3622	653	14	evidence	evidence	NOUN
inlawrev-3622	653	15	to	to	PART
inlawrev-3622	653	16	explain	explain	VERB
inlawrev-3622	653	17	why	why	SCONJ
inlawrev-3622	653	18	a	a	DET
inlawrev-3622	653	19	grade	grade	NOUN
inlawrev-3622	653	20	c	c	NOUN
inlawrev-3622	653	21	was	be	AUX
inlawrev-3622	653	22	improper	improper	ADJ
inlawrev-3622	653	23	;	;	PUNCT
inlawrev-3622	653	24	it	it	PRON
inlawrev-3622	653	25	again	again	ADV
inlawrev-3622	653	26	merely	merely	ADV
inlawrev-3622	653	27	offered	offer	VERB
inlawrev-3622	653	28	conclusory	conclusory	ADJ
inlawrev-3622	653	29	witness	witness	NOUN
inlawrev-3622	653	30	testimony	testimony	NOUN
inlawrev-3622	653	31	.	.	PUNCT
inlawrev-3622	654	1	160	160	NUM
inlawrev-3622	654	2	151	151	NUM
inlawrev-3622	654	3	.	.	PUNCT
inlawrev-3622	655	1	i	i	PRON
inlawrev-3622	655	2	d.	d.	PROPN
inlawrev-3622	655	3	1	1	NUM
inlawrev-3622	655	4	52	52	NUM
inlawrev-3622	655	5	.	.	PUNCT
inlawrev-3622	656	1	i	i	PRON
inlawrev-3622	656	2	d.	d.	PROPN
inlawrev-3622	656	3	at	at	ADP
inlawrev-3622	656	4	264	264	NUM
inlawrev-3622	656	5	(	(	PUNCT
inlawrev-3622	656	6	citing	cite	VERB
inlawrev-3622	656	7	ind	ind	NOUN
inlawrev-3622	656	8	.	.	PUNCT
inlawrev-3622	657	1	admin	admin	PROPN
inlawrev-3622	657	2	.	.	PUNCT
inlawrev-3622	657	3	code	code	PROPN
inlawrev-3622	657	4	tit	tit	PROPN
inlawrev-3622	657	5	.	.	PUNCT
inlawrev-3622	658	1	50	50	NUM
inlawrev-3622	658	2	,	,	PUNCT
inlawrev-3622	658	3	rr	rr	NOUN
inlawrev-3622	658	4	.	.	PROPN
inlawrev-3622	658	5	2.1	2.1	NUM
inlawrev-3622	658	6	-	-	SYM
inlawrev-3622	658	7	4	4	NUM
inlawrev-3622	658	8	-	-	SYM
inlawrev-3622	658	9	7	7	NUM
inlawrev-3622	658	10	;	;	PUNCT
inlawrev-3622	658	11	2.1	2.1	NUM
inlawrev-3622	658	12	-	-	SYM
inlawrev-3622	658	13	4	4	NUM
inlawrev-3622	658	14	-	-	PUNCT
inlawrev-3622	658	15	2(i	2(i	NUM
inlawrev-3622	658	16	)	)	PUNCT
inlawrev-3622	658	17	(	(	PUNCT
inlawrev-3622	658	18	1992	1992	NUM
inlawrev-3622	658	19	)	)	PUNCT
inlawrev-3622	658	20	)	)	PUNCT
inlawrev-3622	658	21	.	.	PUNCT
inlawrev-3622	659	1	153	153	NUM
inlawrev-3622	659	2	.	.	PUNCT
inlawrev-3622	660	1	i	i	PRON
inlawrev-3622	660	2	d.	d.	PROPN
inlawrev-3622	660	3	154	154	NUM
inlawrev-3622	660	4	.	.	PUNCT
inlawrev-3622	661	1	i	i	PRON
inlawrev-3622	661	2	d.	d.	PROPN
inlawrev-3622	661	3	155	155	NUM
inlawrev-3622	661	4	.	.	PUNCT
inlawrev-3622	662	1	i	i	PRON
inlawrev-3622	662	2	d.	d.	PROPN
inlawrev-3622	662	3	at	at	ADP
inlawrev-3622	662	4	265	265	NUM
inlawrev-3622	662	5	(	(	PUNCT
inlawrev-3622	662	6	citing	cite	VERB
inlawrev-3622	662	7	ind	ind	NOUN
inlawrev-3622	662	8	.	.	PUNCT
inlawrev-3622	663	1	admin	admin	PROPN
inlawrev-3622	663	2	.	.	PUNCT
inlawrev-3622	663	3	code	code	PROPN
inlawrev-3622	663	4	tit	tit	PROPN
inlawrev-3622	663	5	.	.	PUNCT
inlawrev-3622	664	1	50	50	NUM
inlawrev-3622	664	2	,	,	PUNCT
inlawrev-3622	664	3	rr	rr	NOUN
inlawrev-3622	664	4	.	.	PROPN
inlawrev-3622	664	5	2.1	2.1	NUM
inlawrev-3622	664	6	-	-	SYM
inlawrev-3622	664	7	4	4	NUM
inlawrev-3622	664	8	-	-	SYM
inlawrev-3622	664	9	5	5	NUM
inlawrev-3622	664	10	(	(	PUNCT
inlawrev-3622	664	11	schedule	schedule	NOUN
inlawrev-3622	664	12	c	c	NOUN
inlawrev-3622	664	13	)	)	PUNCT
inlawrev-3622	664	14	;	;	PUNCT
inlawrev-3622	664	15	2.1	2.1	NUM
inlawrev-3622	664	16	-	-	SYM
inlawrev-3622	664	17	4	4	NUM
inlawrev-3622	664	18	-	-	SYM
inlawrev-3622	664	19	7	7	NUM
inlawrev-3622	664	20	(	(	PUNCT
inlawrev-3622	664	21	1992	1992	NUM
inlawrev-3622	664	22	)	)	PUNCT
inlawrev-3622	664	23	)	)	PUNCT
inlawrev-3622	664	24	.	.	PUNCT
inlawrev-3622	665	1	1	1	NUM
inlawrev-3622	665	2	56	56	NUM
inlawrev-3622	665	3	.	.	PUNCT
inlawrev-3622	666	1	i	i	PRON
inlawrev-3622	666	2	d.	d.	PROPN
inlawrev-3622	666	3	(	(	PUNCT
inlawrev-3622	666	4	quoting	quote	VERB
inlawrev-3622	666	5	trial	trial	NOUN
inlawrev-3622	666	6	transcript	transcript	NOUN
inlawrev-3622	666	7	at	at	ADP
inlawrev-3622	666	8	25	25	NUM
inlawrev-3622	666	9	-	-	SYM
inlawrev-3622	666	10	26	26	NUM
inlawrev-3622	666	11	)	)	PUNCT
inlawrev-3622	666	12	.	.	PUNCT
inlawrev-3622	667	1	157	157	NUM
inlawrev-3622	667	2	.	.	PUNCT
inlawrev-3622	668	1	i	i	PRON
inlawrev-3622	668	2	d.	d.	PROPN
inlawrev-3622	668	3	1	1	NUM
inlawrev-3622	668	4	58	58	NUM
inlawrev-3622	668	5	.	.	PUNCT
inlawrev-3622	669	1	i	i	PRON
inlawrev-3622	669	2	d.	d.	PROPN
inlawrev-3622	669	3	(	(	PUNCT
inlawrev-3622	669	4	citing	cite	VERB
inlawrev-3622	669	5	miller	miller	PROPN
inlawrev-3622	669	6	structures	structures	PROPN
inlawrev-3622	669	7	,	,	PUNCT
inlawrev-3622	669	8	inc	inc	PROPN
inlawrev-3622	669	9	.	.	PROPN
inlawrev-3622	670	1	v.	v.	ADP
inlawrev-3622	670	2	state	state	PROPN
inlawrev-3622	670	3	bd	bd	PROPN
inlawrev-3622	670	4	.	.	PROPN
inlawrev-3622	670	5	oftax	oftax	PROPN
inlawrev-3622	670	6	comm'rs	comm'rs	PROPN
inlawrev-3622	670	7	,	,	PUNCT
inlawrev-3622	670	8	748	748	NUM
inlawrev-3622	670	9	n.e.2d	n.e.2d	NOUN
inlawrev-3622	670	10	943	943	NUM
inlawrev-3622	670	11	,	,	PUNCT
inlawrev-3622	670	12	952	952	NUM
inlawrev-3622	670	13	(	(	PUNCT
inlawrev-3622	670	14	ind	ind	NOUN
inlawrev-3622	670	15	.	.	PUNCT
inlawrev-3622	671	1	tax	tax	PROPN
inlawrev-3622	671	2	ct	ct	PROPN
inlawrev-3622	671	3	.	.	PROPN
inlawrev-3622	671	4	2001	2001	NUM
inlawrev-3622	671	5	)	)	PUNCT
inlawrev-3622	671	6	.	.	PUNCT
inlawrev-3622	672	1	159	159	NUM
inlawrev-3622	672	2	.	.	PUNCT
inlawrev-3622	673	1	i	i	PRON
inlawrev-3622	673	2	d.	d.	PROPN
inlawrev-3622	673	3	(	(	PUNCT
inlawrev-3622	673	4	quoting	quote	VERB
inlawrev-3622	673	5	ind	ind	PROPN
inlawrev-3622	673	6	.	.	PUNCT
inlawrev-3622	674	1	admin	admin	PROPN
inlawrev-3622	674	2	.	.	PUNCT
inlawrev-3622	675	1	code	code	PROPN
inlawrev-3622	675	2	tit	tit	PROPN
inlawrev-3622	675	3	.	.	PUNCT
inlawrev-3622	676	1	50	50	NUM
inlawrev-3622	676	2	,	,	PUNCT
inlawrev-3622	676	3	r.	r.	NOUN
inlawrev-3622	676	4	2.1	2.1	NUM
inlawrev-3622	676	5	-	-	PUNCT
inlawrev-3622	676	6	4	4	NUM
inlawrev-3622	676	7	-	-	NUM
inlawrev-3622	676	8	3(f)(1992	3(f)(1992	NUM
inlawrev-3622	676	9	)	)	PUNCT
inlawrev-3622	676	10	)	)	PUNCT
inlawrev-3622	676	11	.	.	PUNCT
inlawrev-3622	677	1	160	160	NUM
inlawrev-3622	677	2	.	.	X
inlawrev-3622	677	3	mat	mat	NOUN
inlawrev-3622	677	4	266	266	NUM
inlawrev-3622	677	5	.	.	PUNCT
inlawrev-3622	678	1	2003	2003	NUM
inlawrev-3622	678	2	]	]	PUNCT
inlawrev-3622	678	3	taxation	taxation	NOUN
inlawrev-3622	678	4	1271	1271	NUM
inlawrev-3622	678	5	fifth	fifth	ADJ
inlawrev-3622	678	6	,	,	PUNCT
inlawrev-3622	678	7	deer	deer	NOUN
inlawrev-3622	678	8	creek	creek	NOUN
inlawrev-3622	678	9	maintained	maintain	VERB
inlawrev-3622	678	10	that	that	SCONJ
inlawrev-3622	678	11	the	the	DET
inlawrev-3622	678	12	center	center	NOUN
inlawrev-3622	678	13	's	's	PART
inlawrev-3622	678	14	walls	wall	NOUN
inlawrev-3622	678	15	were	be	AUX
inlawrev-3622	678	16	excessively	excessively	ADV
inlawrev-3622	678	17	assessed	assess	VERB
inlawrev-3622	678	18	because	because	SCONJ
inlawrev-3622	678	19	the	the	DET
inlawrev-3622	678	20	state	state	NOUN
inlawrev-3622	678	21	board	board	NOUN
inlawrev-3622	678	22	measured	measure	VERB
inlawrev-3622	678	23	them	they	PRON
inlawrev-3622	678	24	from	from	ADP
inlawrev-3622	678	25	base	base	NOUN
inlawrev-3622	678	26	to	to	PART
inlawrev-3622	678	27	top	top	VERB
inlawrev-3622	678	28	at	at	ADP
inlawrev-3622	678	29	eighteen	eighteen	NUM
inlawrev-3622	678	30	average	average	ADJ
inlawrev-3622	678	31	feet	foot	NOUN
inlawrev-3622	678	32	.	.	PUNCT
inlawrev-3622	679	1	161	161	NUM
inlawrev-3622	679	2	it	it	PRON
inlawrev-3622	679	3	argued	argue	VERB
inlawrev-3622	679	4	that	that	SCONJ
inlawrev-3622	679	5	the	the	DET
inlawrev-3622	679	6	interior	interior	ADJ
inlawrev-3622	679	7	walls	wall	NOUN
inlawrev-3622	679	8	should	should	AUX
inlawrev-3622	679	9	have	have	AUX
inlawrev-3622	679	10	been	be	AUX
inlawrev-3622	679	11	measured	measure	VERB
inlawrev-3622	679	12	from	from	ADP
inlawrev-3622	679	13	the	the	DET
inlawrev-3622	679	14	floor	floor	NOUN
inlawrev-3622	679	15	to	to	ADP
inlawrev-3622	679	16	the	the	DET
inlawrev-3622	679	17	drop	drop	NOUN
inlawrev-3622	679	18	ceiling	ceiling	NOUN
inlawrev-3622	679	19	.	.	PUNCT
inlawrev-3622	680	1	in	in	ADP
inlawrev-3622	680	2	addressing	address	VERB
inlawrev-3622	680	3	the	the	DET
inlawrev-3622	680	4	issue	issue	NOUN
inlawrev-3622	680	5	of	of	ADP
inlawrev-3622	680	6	whether	whether	SCONJ
inlawrev-3622	680	7	the	the	DET
inlawrev-3622	680	8	interior	interior	ADJ
inlawrev-3622	680	9	or	or	CCONJ
inlawrev-3622	680	10	exterior	exterior	ADJ
inlawrev-3622	680	11	walls	wall	NOUN
inlawrev-3622	680	12	should	should	AUX
inlawrev-3622	680	13	have	have	AUX
inlawrev-3622	680	14	been	be	AUX
inlawrev-3622	680	15	used	use	VERB
inlawrev-3622	680	16	,	,	PUNCT
inlawrev-3622	680	17	the	the	DET
inlawrev-3622	680	18	tax	tax	NOUN
inlawrev-3622	680	19	court	court	NOUN
inlawrev-3622	680	20	found	find	VERB
inlawrev-3622	680	21	that	that	SCONJ
inlawrev-3622	680	22	state	state	NOUN
inlawrev-3622	680	23	board	board	NOUN
inlawrev-3622	680	24	rules	rule	NOUN
inlawrev-3622	680	25	indicated	indicate	VERB
inlawrev-3622	680	26	that	that	SCONJ
inlawrev-3622	680	27	an	an	DET
inlawrev-3622	680	28	assessor	assessor	NOUN
inlawrev-3622	680	29	should	should	AUX
inlawrev-3622	680	30	determine	determine	VERB
inlawrev-3622	680	31	the	the	DET
inlawrev-3622	680	32	adjusted	adjust	VERB
inlawrev-3622	680	33	wall	wall	NOUN
inlawrev-3622	680	34	height	height	NOUN
inlawrev-3622	680	35	for	for	ADP
inlawrev-3622	680	36	a	a	DET
inlawrev-3622	680	37	building	building	NOUN
inlawrev-3622	680	38	and	and	CCONJ
inlawrev-3622	680	39	use	use	VERB
inlawrev-3622	680	40	this	this	DET
inlawrev-3622	680	41	figure	figure	NOUN
inlawrev-3622	680	42	to	to	PART
inlawrev-3622	680	43	calculate	calculate	VERB
inlawrev-3622	680	44	the	the	DET
inlawrev-3622	680	45	improvement	improvement	NOUN
inlawrev-3622	680	46	price	price	NOUN
inlawrev-3622	680	47	when	when	SCONJ
inlawrev-3622	680	48	an	an	DET
inlawrev-3622	680	49	improvement	improvement	NOUN
inlawrev-3622	680	50	has	have	VERB
inlawrev-3622	680	51	two	two	NUM
inlawrev-3622	680	52	or	or	CCONJ
inlawrev-3622	680	53	more	more	ADJ
inlawrev-3622	680	54	sections	section	NOUN
inlawrev-3622	680	55	with	with	ADP
inlawrev-3622	680	56	varying	vary	VERB
inlawrev-3622	680	57	exterior	exterior	ADJ
inlawrev-3622	680	58	wall	wall	NOUN
inlawrev-3622	680	59	heights	height	NOUN
inlawrev-3622	680	60	.	.	PUNCT
inlawrev-3622	681	1	162	162	NUM
inlawrev-3622	682	1	the	the	DET
inlawrev-3622	682	2	tax	tax	NOUN
inlawrev-3622	682	3	court	court	NOUN
inlawrev-3622	682	4	then	then	ADV
inlawrev-3622	682	5	reflected	reflect	VERB
inlawrev-3622	682	6	that	that	SCONJ
inlawrev-3622	682	7	the	the	DET
inlawrev-3622	682	8	state	state	NOUN
inlawrev-3622	682	9	board	board	NOUN
inlawrev-3622	682	10	followed	follow	VERB
inlawrev-3622	682	11	this	this	DET
inlawrev-3622	682	12	procedure	procedure	NOUN
inlawrev-3622	682	13	and	and	CCONJ
inlawrev-3622	682	14	that	that	PRON
inlawrev-3622	682	15	deer	deer	NOUN
inlawrev-3622	682	16	creek	creek	PROPN
inlawrev-3622	682	17	cited	cite	VERB
inlawrev-3622	682	18	no	no	DET
inlawrev-3622	682	19	authority	authority	NOUN
inlawrev-3622	682	20	to	to	PART
inlawrev-3622	682	21	show	show	VERB
inlawrev-3622	682	22	that	that	SCONJ
inlawrev-3622	682	23	another	another	DET
inlawrev-3622	682	24	method	method	NOUN
inlawrev-3622	682	25	would	would	AUX
inlawrev-3622	682	26	have	have	AUX
inlawrev-3622	682	27	been	be	AUX
inlawrev-3622	682	28	more	more	ADV
inlawrev-3622	682	29	appropriate	appropriate	ADJ
inlawrev-3622	682	30	.	.	PUNCT
inlawrev-3622	683	1	thus	thus	ADV
inlawrev-3622	683	2	,	,	PUNCT
inlawrev-3622	683	3	it	it	PRON
inlawrev-3622	683	4	ruled	rule	VERB
inlawrev-3622	683	5	that	that	SCONJ
inlawrev-3622	683	6	deer	deer	NOUN
inlawrev-3622	683	7	creek	creek	PROPN
inlawrev-3622	683	8	failed	fail	VERB
inlawrev-3622	683	9	again	again	ADV
inlawrev-3622	683	10	to	to	PART
inlawrev-3622	683	11	meet	meet	VERB
inlawrev-3622	683	12	its	its	PRON
inlawrev-3622	683	13	burden	burden	NOUN
inlawrev-3622	683	14	.	.	PUNCT
inlawrev-3622	684	1	163	163	NUM
inlawrev-3622	684	2	sixth	sixth	ADJ
inlawrev-3622	684	3	,	,	PUNCT
inlawrev-3622	684	4	deer	deer	NOUN
inlawrev-3622	684	5	creek	creek	PROPN
inlawrev-3622	684	6	challenged	challenge	VERB
inlawrev-3622	684	7	that	that	SCONJ
inlawrev-3622	684	8	the	the	DET
inlawrev-3622	684	9	supermarket	supermarket	NOUN
inlawrev-3622	684	10	's	's	PART
inlawrev-3622	684	11	10,440	10,440	NUM
inlawrev-3622	684	12	square	square	ADJ
inlawrev-3622	684	13	foot	foot	NOUN
inlawrev-3622	684	14	storage	storage	NOUN
inlawrev-3622	684	15	area	area	NOUN
inlawrev-3622	684	16	without	without	ADP
inlawrev-3622	684	17	air	air	NOUN
inlawrev-3622	684	18	-	-	PUNCT
inlawrev-3622	684	19	conditioning	conditioning	NOUN
inlawrev-3622	684	20	should	should	AUX
inlawrev-3622	684	21	have	have	AUX
inlawrev-3622	684	22	been	be	AUX
inlawrev-3622	684	23	assessed	assess	VERB
inlawrev-3622	684	24	using	use	VERB
inlawrev-3622	684	25	the	the	DET
inlawrev-3622	684	26	"	"	PUNCT
inlawrev-3622	684	27	unfinished	unfinished	ADJ
inlawrev-3622	684	28	"	"	PUNCT
inlawrev-3622	684	29	finish	finish	NOUN
inlawrev-3622	684	30	type	type	NOUN
inlawrev-3622	684	31	,	,	PUNCT
inlawrev-3622	684	32	instead	instead	ADV
inlawrev-3622	684	33	of	of	ADP
inlawrev-3622	684	34	with	with	ADP
inlawrev-3622	684	35	the	the	DET
inlawrev-3622	684	36	finished	finish	VERB
inlawrev-3622	684	37	open	open	ADJ
inlawrev-3622	684	38	finish	finish	NOUN
inlawrev-3622	684	39	type	type	NOUN
inlawrev-3622	684	40	,	,	PUNCT
inlawrev-3622	684	41	and	and	CCONJ
inlawrev-3622	684	42	also	also	ADV
inlawrev-3622	684	43	that	that	SCONJ
inlawrev-3622	684	44	the	the	DET
inlawrev-3622	684	45	cost	cost	NOUN
inlawrev-3622	684	46	for	for	ADP
inlawrev-3622	684	47	air	air	NOUN
inlawrev-3622	684	48	-	-	PUNCT
inlawrev-3622	684	49	conditioning	conditioning	NOUN
inlawrev-3622	684	50	should	should	AUX
inlawrev-3622	684	51	be	be	AUX
inlawrev-3622	684	52	subtracted	subtract	VERB
inlawrev-3622	684	53	from	from	ADP
inlawrev-3622	684	54	the	the	DET
inlawrev-3622	684	55	base	base	NOUN
inlawrev-3622	684	56	price	price	NOUN
inlawrev-3622	684	57	.	.	PUNCT
inlawrev-3622	685	1	the	the	DET
inlawrev-3622	685	2	tax	tax	NOUN
inlawrev-3622	685	3	court	court	NOUN
inlawrev-3622	685	4	noted	note	VERB
inlawrev-3622	685	5	that	that	SCONJ
inlawrev-3622	685	6	"	"	PUNCT
inlawrev-3622	685	7	finish	finish	NOUN
inlawrev-3622	685	8	type	type	NOUN
inlawrev-3622	685	9	"	"	PUNCT
inlawrev-3622	685	10	"	"	PUNCT
inlawrev-3622	685	11	denotes	denote	VERB
inlawrev-3622	685	12	the	the	DET
inlawrev-3622	685	13	extent	extent	NOUN
inlawrev-3622	685	14	to	to	PART
inlawrev-3622	685	15	which	which	PRON
inlawrev-3622	685	16	interior	interior	ADJ
inlawrev-3622	685	17	finish	finish	NOUN
inlawrev-3622	685	18	is	be	AUX
inlawrev-3622	685	19	included	include	VERB
inlawrev-3622	685	20	in	in	ADP
inlawrev-3622	685	21	the	the	DET
inlawrev-3622	685	22	base	base	NOUN
inlawrev-3622	685	23	price	price	NOUN
inlawrev-3622	685	24	"	"	PUNCT
inlawrev-3622	685	25	ofa	ofa	PROPN
inlawrev-3622	685	26	model	model	NOUN
inlawrev-3622	685	27	.	.	PROPN
inlawrev-3622	686	1	164	164	NUM
inlawrev-3622	686	2	it	it	PRON
inlawrev-3622	686	3	then	then	ADV
inlawrev-3622	686	4	consulted	consult	VERB
inlawrev-3622	686	5	the	the	DET
inlawrev-3622	686	6	state	state	NOUN
inlawrev-3622	686	7	board	board	NOUN
inlawrev-3622	686	8	rules	rule	NOUN
inlawrev-3622	686	9	,	,	PUNCT
inlawrev-3622	686	10	which	which	PRON
inlawrev-3622	686	11	required	require	VERB
inlawrev-3622	686	12	an	an	DET
inlawrev-3622	686	13	assessor	assessor	NOUN
inlawrev-3622	686	14	to	to	PART
inlawrev-3622	686	15	locate	locate	VERB
inlawrev-3622	686	16	the	the	DET
inlawrev-3622	686	17	finish	finish	NOUN
inlawrev-3622	686	18	type	type	NOUN
inlawrev-3622	686	19	that	that	PRON
inlawrev-3622	686	20	best	good	ADJ
inlawrev-3622	686	21	matches	match	NOUN
inlawrev-3622	686	22	that	that	PRON
inlawrev-3622	686	23	ofthe	ofthe	VERB
inlawrev-3622	686	24	improvement	improvement	NOUN
inlawrev-3622	686	25	and	and	CCONJ
inlawrev-3622	686	26	to	to	PART
inlawrev-3622	686	27	use	use	VERB
inlawrev-3622	686	28	such	such	ADJ
inlawrev-3622	686	29	type	type	NOUN
inlawrev-3622	686	30	in	in	ADP
inlawrev-3622	686	31	determining	determine	VERB
inlawrev-3622	686	32	the	the	DET
inlawrev-3622	686	33	improvement	improvement	NOUN
inlawrev-3622	686	34	's	's	PART
inlawrev-3622	686	35	base	base	NOUN
inlawrev-3622	686	36	price	price	NOUN
inlawrev-3622	686	37	.	.	PUNCT
inlawrev-3622	687	1	165	165	NUM
inlawrev-3622	687	2	the	the	DET
inlawrev-3622	687	3	tax	tax	NOUN
inlawrev-3622	687	4	court	court	NOUN
inlawrev-3622	687	5	observed	observe	VERB
inlawrev-3622	687	6	that	that	SCONJ
inlawrev-3622	687	7	the	the	DET
inlawrev-3622	687	8	state	state	NOUN
inlawrev-3622	687	9	board	board	NOUN
inlawrev-3622	687	10	rules	rule	NOUN
inlawrev-3622	687	11	further	far	ADV
inlawrev-3622	687	12	required	require	VERB
inlawrev-3622	687	13	component	component	NOUN
inlawrev-3622	687	14	costs	cost	NOUN
inlawrev-3622	687	15	such	such	ADJ
inlawrev-3622	687	16	as	as	ADP
inlawrev-3622	687	17	air	air	NOUN
inlawrev-3622	687	18	-	-	PUNCT
inlawrev-3622	687	19	conditioning	conditioning	NOUN
inlawrev-3622	687	20	to	to	PART
inlawrev-3622	687	21	apply	apply	VERB
inlawrev-3622	687	22	to	to	ADP
inlawrev-3622	687	23	the	the	DET
inlawrev-3622	687	24	entire	entire	ADJ
inlawrev-3622	687	25	area	area	NOUN
inlawrev-3622	687	26	unless	unless	SCONJ
inlawrev-3622	687	27	otherwise	otherwise	ADV
inlawrev-3622	687	28	stated	state	VERB
inlawrev-3622	687	29	.	.	PUNCT
inlawrev-3622	688	1	166	166	NUM
inlawrev-3622	688	2	from	from	ADP
inlawrev-3622	688	3	this	this	DET
inlawrev-3622	688	4	wording	wording	NOUN
inlawrev-3622	688	5	,	,	PUNCT
inlawrev-3622	688	6	it	it	PRON
inlawrev-3622	688	7	found	find	VERB
inlawrev-3622	688	8	that	that	SCONJ
inlawrev-3622	688	9	the	the	DET
inlawrev-3622	688	10	rule	rule	NOUN
inlawrev-3622	688	11	plainly	plainly	ADV
inlawrev-3622	688	12	refers	refer	VERB
inlawrev-3622	688	13	to	to	ADP
inlawrev-3622	688	14	a	a	DET
inlawrev-3622	688	15	single	single	ADJ
inlawrev-3622	688	16	area	area	NOUN
inlawrev-3622	688	17	,	,	PUNCT
inlawrev-3622	688	18	not	not	PART
inlawrev-3622	688	19	adjoining	adjoining	ADJ
inlawrev-3622	688	20	areas	area	NOUN
inlawrev-3622	688	21	,	,	PUNCT
inlawrev-3622	688	22	and	and	CCONJ
inlawrev-3622	688	23	that	that	SCONJ
inlawrev-3622	688	24	an	an	DET
inlawrev-3622	688	25	area	area	NOUN
inlawrev-3622	688	26	is	be	AUX
inlawrev-3622	688	27	not	not	PART
inlawrev-3622	688	28	coextensive	coextensive	ADJ
inlawrev-3622	688	29	with	with	ADP
inlawrev-3622	688	30	its	its	PRON
inlawrev-3622	688	31	surrounding	surround	VERB
inlawrev-3622	688	32	improvements	improvement	NOUN
inlawrev-3622	688	33	.	.	PUNCT
inlawrev-3622	689	1	167	167	NUM
inlawrev-3622	689	2	accordingly	accordingly	ADV
inlawrev-3622	689	3	,	,	PUNCT
inlawrev-3622	689	4	the	the	DET
inlawrev-3622	689	5	tax	tax	NOUN
inlawrev-3622	689	6	court	court	NOUN
inlawrev-3622	689	7	determined	determine	VERB
inlawrev-3622	689	8	that	that	SCONJ
inlawrev-3622	689	9	the	the	DET
inlawrev-3622	689	10	rule	rule	NOUN
inlawrev-3622	689	11	implicitly	implicitly	ADV
inlawrev-3622	689	12	provides	provide	VERB
inlawrev-3622	689	13	for	for	ADP
inlawrev-3622	689	14	the	the	DET
inlawrev-3622	689	15	use	use	NOUN
inlawrev-3622	689	16	of	of	ADP
inlawrev-3622	689	17	more	more	ADJ
inlawrev-3622	689	18	than	than	ADP
inlawrev-3622	689	19	one	one	NUM
inlawrev-3622	689	20	finish	finish	NOUN
inlawrev-3622	689	21	type	type	NOUN
inlawrev-3622	689	22	when	when	SCONJ
inlawrev-3622	689	23	an	an	DET
inlawrev-3622	689	24	improvement	improvement	NOUN
inlawrev-3622	689	25	has	have	VERB
inlawrev-3622	689	26	an	an	DET
inlawrev-3622	689	27	adjoining	adjoining	ADJ
inlawrev-3622	689	28	area	area	NOUN
inlawrev-3622	689	29	and	and	CCONJ
inlawrev-3622	689	30	the	the	DET
inlawrev-3622	689	31	finish	finish	NOUN
inlawrev-3622	689	32	type	type	NOUN
inlawrev-3622	689	33	ofsuch	ofsuch	ADJ
inlawrev-3622	689	34	space	space	NOUN
inlawrev-3622	689	35	differs	differ	VERB
inlawrev-3622	689	36	from	from	ADP
inlawrev-3622	689	37	that	that	PRON
inlawrev-3622	689	38	of	of	ADP
inlawrev-3622	689	39	the	the	DET
inlawrev-3622	689	40	improvement	improvement	NOUN
inlawrev-3622	689	41	.	.	PUNCT
inlawrev-3622	690	1	168	168	NUM
inlawrev-3622	690	2	the	the	DET
inlawrev-3622	690	3	court	court	NOUN
inlawrev-3622	690	4	found	find	VERB
inlawrev-3622	690	5	that	that	SCONJ
inlawrev-3622	690	6	deer	deer	NOUN
inlawrev-3622	690	7	creek	creek	NOUN
inlawrev-3622	690	8	's	's	PART
inlawrev-3622	690	9	evidence	evidence	NOUN
inlawrev-3622	690	10	sufficiently	sufficiently	ADV
inlawrev-3622	690	11	showed	show	VERB
inlawrev-3622	690	12	the	the	DET
inlawrev-3622	690	13	supermarket	supermarket	NOUN
inlawrev-3622	690	14	was	be	AUX
inlawrev-3622	690	15	divided	divide	VERB
inlawrev-3622	690	16	into	into	ADP
inlawrev-3622	690	17	a	a	DET
inlawrev-3622	690	18	retail	retail	ADJ
inlawrev-3622	690	19	area	area	NOUN
inlawrev-3622	690	20	and	and	CCONJ
inlawrev-3622	690	21	a	a	DET
inlawrev-3622	690	22	storage	storage	NOUN
inlawrev-3622	690	23	area	area	NOUN
inlawrev-3622	690	24	and	and	CCONJ
inlawrev-3622	690	25	that	that	SCONJ
inlawrev-3622	690	26	the	the	DET
inlawrev-3622	690	27	storage	storage	NOUN
inlawrev-3622	690	28	area	area	NOUN
inlawrev-3622	690	29	was	be	AUX
inlawrev-3622	690	30	not	not	PART
inlawrev-3622	690	31	air	air	NOUN
inlawrev-3622	690	32	-	-	PUNCT
inlawrev-3622	690	33	conditioned	condition	VERB
inlawrev-3622	690	34	.	.	PUNCT
inlawrev-3622	691	1	thus	thus	ADV
inlawrev-3622	691	2	,	,	PUNCT
inlawrev-3622	691	3	it	it	PRON
inlawrev-3622	691	4	rejected	reject	VERB
inlawrev-3622	691	5	the	the	DET
inlawrev-3622	691	6	state	state	PROPN
inlawrev-3622	691	7	board	board	NOUN
inlawrev-3622	691	8	's	's	PART
inlawrev-3622	691	9	assessment	assessment	NOUN
inlawrev-3622	691	10	that	that	SCONJ
inlawrev-3622	691	11	the	the	DET
inlawrev-3622	691	12	area	area	NOUN
inlawrev-3622	691	13	included	include	VERB
inlawrev-3622	691	14	adjoining	adjoining	ADJ
inlawrev-3622	691	15	space	space	NOUN
inlawrev-3622	691	16	and	and	CCONJ
inlawrev-3622	691	17	found	find	VERB
inlawrev-3622	691	18	that	that	SCONJ
inlawrev-3622	691	19	it	it	PRON
inlawrev-3622	691	20	acted	act	VERB
inlawrev-3622	691	21	arbitrarily	arbitrarily	ADV
inlawrev-3622	691	22	and	and	CCONJ
inlawrev-3622	691	23	capriciously	capriciously	ADV
inlawrev-3622	691	24	in	in	ADP
inlawrev-3622	691	25	assessing	assess	VERB
inlawrev-3622	691	26	the	the	DET
inlawrev-3622	691	27	storage	storage	NOUN
inlawrev-3622	691	28	space	space	NOUN
inlawrev-3622	691	29	.	.	PUNCT
inlawrev-3622	692	1	169	169	NUM
inlawrev-3622	692	2	as	as	ADP
inlawrev-3622	692	3	the	the	DET
inlawrev-3622	692	4	final	final	ADJ
inlawrev-3622	692	5	issue	issue	NOUN
inlawrev-3622	693	1	,	,	PUNCT
inlawrev-3622	693	2	deer	deer	NOUN
inlawrev-3622	693	3	creek	creek	PROPN
inlawrev-3622	693	4	argued	argue	VERB
inlawrev-3622	693	5	that	that	SCONJ
inlawrev-3622	693	6	the	the	DET
inlawrev-3622	693	7	state	state	NOUN
inlawrev-3622	693	8	board	board	NOUN
inlawrev-3622	693	9	should	should	AUX
inlawrev-3622	693	10	have	have	AUX
inlawrev-3622	693	11	subtracted	subtract	VERB
inlawrev-3622	693	12	the	the	DET
inlawrev-3622	693	13	cost	cost	NOUN
inlawrev-3622	693	14	ofwallpaper	ofwallpaper	NOUN
inlawrev-3622	693	15	from	from	ADP
inlawrev-3622	693	16	the	the	DET
inlawrev-3622	693	17	center	center	NOUN
inlawrev-3622	693	18	's	's	PART
inlawrev-3622	693	19	assessment	assessment	NOUN
inlawrev-3622	693	20	because	because	SCONJ
inlawrev-3622	693	21	the	the	DET
inlawrev-3622	693	22	gcm	gcm	PROPN
inlawrev-3622	693	23	shopping	shopping	NOUN
inlawrev-3622	693	24	model	model	NOUN
inlawrev-3622	693	25	presumes	presume	VERB
inlawrev-3622	693	26	standard	standard	ADJ
inlawrev-3622	693	27	grade	grade	NOUN
inlawrev-3622	693	28	wallpaper	wallpaper	NOUN
inlawrev-3622	693	29	at	at	ADP
inlawrev-3622	693	30	a	a	DET
inlawrev-3622	693	31	cost	cost	NOUN
inlawrev-3622	693	32	of$0.25	of$0.25	NOUN
inlawrev-3622	693	33	per	per	ADP
inlawrev-3622	693	34	square	square	ADJ
inlawrev-3622	693	35	161	161	NUM
inlawrev-3622	693	36	.	.	PUNCT
inlawrev-3622	694	1	i	i	PRON
inlawrev-3622	694	2	d.	d.	PROPN
inlawrev-3622	694	3	162	162	NUM
inlawrev-3622	694	4	.	.	PUNCT
inlawrev-3622	695	1	i	i	PRON
inlawrev-3622	695	2	d.	d.	PROPN
inlawrev-3622	695	3	at	at	ADP
inlawrev-3622	695	4	267	267	NUM
inlawrev-3622	695	5	(	(	PUNCT
inlawrev-3622	695	6	citing	cite	VERB
inlawrev-3622	695	7	ind	ind	NOUN
inlawrev-3622	695	8	.	.	PUNCT
inlawrev-3622	696	1	admin	admin	PROPN
inlawrev-3622	696	2	.	.	PUNCT
inlawrev-3622	696	3	code	code	PROPN
inlawrev-3622	696	4	tit	tit	PROPN
inlawrev-3622	696	5	.	.	PUNCT
inlawrev-3622	697	1	50	50	NUM
inlawrev-3622	697	2	,	,	PUNCT
inlawrev-3622	697	3	r.	r.	NOUN
inlawrev-3622	697	4	2.1	2.1	NUM
inlawrev-3622	697	5	-	-	PUNCT
inlawrev-3622	697	6	4	4	NUM
inlawrev-3622	697	7	-	-	NUM
inlawrev-3622	697	8	1(1992	1(1992	NUM
inlawrev-3622	697	9	)	)	PUNCT
inlawrev-3622	697	10	)	)	PUNCT
inlawrev-3622	697	11	.	.	PUNCT
inlawrev-3622	698	1	163	163	NUM
inlawrev-3622	698	2	.	.	PUNCT
inlawrev-3622	699	1	i	i	PRON
inlawrev-3622	699	2	d.	d.	PROPN
inlawrev-3622	699	3	164	164	NUM
inlawrev-3622	699	4	.	.	PUNCT
inlawrev-3622	700	1	i	i	PRON
inlawrev-3622	700	2	d.	d.	PROPN
inlawrev-3622	700	3	(	(	PUNCT
inlawrev-3622	700	4	quoting	quote	VERB
inlawrev-3622	700	5	ind	ind	PROPN
inlawrev-3622	700	6	.	.	PUNCT
inlawrev-3622	701	1	admin	admin	PROPN
inlawrev-3622	701	2	.	.	PUNCT
inlawrev-3622	702	1	code	code	PROPN
inlawrev-3622	702	2	tit	tit	PROPN
inlawrev-3622	702	3	.	.	PUNCT
inlawrev-3622	703	1	50	50	NUM
inlawrev-3622	703	2	,	,	PUNCT
inlawrev-3622	703	3	r.	r.	NOUN
inlawrev-3622	703	4	2.1	2.1	NUM
inlawrev-3622	703	5	-	-	PUNCT
inlawrev-3622	703	6	4	4	NUM
inlawrev-3622	703	7	-	-	PUNCT
inlawrev-3622	703	8	3(a	3(a	NUM
inlawrev-3622	703	9	)	)	PUNCT
inlawrev-3622	703	10	(	(	PUNCT
inlawrev-3622	703	11	1992	1992	NUM
inlawrev-3622	703	12	)	)	PUNCT
inlawrev-3622	703	13	)	)	PUNCT
inlawrev-3622	703	14	.	.	PUNCT
inlawrev-3622	704	1	165	165	NUM
inlawrev-3622	704	2	.	.	PUNCT
inlawrev-3622	705	1	i	i	PRON
inlawrev-3622	705	2	d.	d.	PROPN
inlawrev-3622	705	3	1	1	NUM
inlawrev-3622	705	4	66	66	NUM
inlawrev-3622	705	5	.	.	PUNCT
inlawrev-3622	706	1	i	i	PRON
inlawrev-3622	706	2	d.	d.	PROPN
inlawrev-3622	706	3	(	(	PUNCT
inlawrev-3622	706	4	citing	cite	VERB
inlawrev-3622	706	5	ind	ind	NOUN
inlawrev-3622	706	6	.	.	PUNCT
inlawrev-3622	707	1	admin	admin	PROPN
inlawrev-3622	707	2	.	.	PUNCT
inlawrev-3622	707	3	code	code	PROPN
inlawrev-3622	707	4	tit	tit	PROPN
inlawrev-3622	707	5	.	.	PUNCT
inlawrev-3622	708	1	50	50	NUM
inlawrev-3622	708	2	,	,	PUNCT
inlawrev-3622	708	3	r.2.1	r.2.1	NOUN
inlawrev-3622	708	4	-4	-4	NOUN
inlawrev-3622	708	5	-	-	PUNCT
inlawrev-3622	708	6	3(c	3(c	NUM
inlawrev-3622	708	7	)	)	PUNCT
inlawrev-3622	708	8	(	(	PUNCT
inlawrev-3622	708	9	1	1	NUM
inlawrev-3622	708	10	992	992	NUM
inlawrev-3622	708	11	)	)	PUNCT
inlawrev-3622	708	12	)	)	PUNCT
inlawrev-3622	708	13	.	.	PUNCT
inlawrev-3622	709	1	167	167	NUM
inlawrev-3622	709	2	.	.	PUNCT
inlawrev-3622	710	1	i	i	PRON
inlawrev-3622	710	2	d.	d.	PROPN
inlawrev-3622	710	3	at	at	ADP
inlawrev-3622	710	4	268	268	NUM
inlawrev-3622	710	5	.	.	PUNCT
inlawrev-3622	711	1	168	168	NUM
inlawrev-3622	711	2	.	.	PUNCT
inlawrev-3622	712	1	i	i	PRON
inlawrev-3622	712	2	d.	d.	PROPN
inlawrev-3622	712	3	169	169	NUM
inlawrev-3622	712	4	.	.	PUNCT
inlawrev-3622	713	1	i	i	PRON
inlawrev-3622	713	2	d.	d.	PROPN
inlawrev-3622	713	3	1272	1272	NUM
inlawrev-3622	713	4	indiana	indiana	PROPN
inlawrev-3622	713	5	law	law	PROPN
inlawrev-3622	713	6	review	review	NOUN
inlawrev-3622	714	1	[	[	X
inlawrev-3622	714	2	vol	vol	NOUN
inlawrev-3622	714	3	.	.	PUNCT
inlawrev-3622	715	1	36:1251	36:1251	NUM
inlawrev-3622	715	2	foot	foot	VERB
inlawrev-3622	715	3	ofwall	ofwall	ADJ
inlawrev-3622	715	4	surface	surface	NOUN
inlawrev-3622	715	5	,	,	PUNCT
inlawrev-3622	715	6	and	and	CCONJ
inlawrev-3622	715	7	the	the	DET
inlawrev-3622	715	8	center	center	NOUN
inlawrev-3622	715	9	did	do	AUX
inlawrev-3622	715	10	not	not	PART
inlawrev-3622	715	11	have	have	VERB
inlawrev-3622	715	12	any	any	DET
inlawrev-3622	715	13	wallpaper	wallpaper	NOUN
inlawrev-3622	715	14	in	in	ADP
inlawrev-3622	715	15	its	its	PRON
inlawrev-3622	715	16	interior	interior	NOUN
inlawrev-3622	715	17	.	.	PUNCT
inlawrev-3622	716	1	170	170	NUM
inlawrev-3622	716	2	the	the	DET
inlawrev-3622	716	3	state	state	NOUN
inlawrev-3622	716	4	board	board	NOUN
inlawrev-3622	716	5	countered	counter	VERB
inlawrev-3622	716	6	that	that	SCONJ
inlawrev-3622	716	7	the	the	DET
inlawrev-3622	716	8	absence	absence	NOUN
inlawrev-3622	716	9	of	of	ADP
inlawrev-3622	716	10	wallpaper	wallpaper	NOUN
inlawrev-3622	716	11	is	be	AUX
inlawrev-3622	716	12	not	not	PART
inlawrev-3622	716	13	a	a	DET
inlawrev-3622	716	14	significant	significant	ADJ
inlawrev-3622	716	15	variation	variation	NOUN
inlawrev-3622	716	16	from	from	ADP
inlawrev-3622	716	17	the	the	DET
inlawrev-3622	716	18	model	model	NOUN
inlawrev-3622	716	19	necessitating	necessitate	VERB
inlawrev-3622	716	20	a	a	DET
inlawrev-3622	716	21	deduction	deduction	NOUN
inlawrev-3622	716	22	.	.	PUNCT
inlawrev-3622	717	1	the	the	DET
inlawrev-3622	717	2	tax	tax	NOUN
inlawrev-3622	717	3	court	court	NOUN
inlawrev-3622	717	4	held	hold	VERB
inlawrev-3622	717	5	that	that	SCONJ
inlawrev-3622	717	6	when	when	SCONJ
inlawrev-3622	717	7	an	an	DET
inlawrev-3622	717	8	objective	objective	ADJ
inlawrev-3622	717	9	feature	feature	NOUN
inlawrev-3622	717	10	in	in	ADP
inlawrev-3622	717	11	a	a	DET
inlawrev-3622	717	12	model	model	NOUN
inlawrev-3622	717	13	is	be	AUX
inlawrev-3622	717	14	absent	absent	ADJ
inlawrev-3622	717	15	,	,	PUNCT
inlawrev-3622	717	16	the	the	DET
inlawrev-3622	717	17	variation	variation	NOUN
inlawrev-3622	717	18	is	be	AUX
inlawrev-3622	717	19	significant	significant	ADJ
inlawrev-3622	717	20	.	.	PUNCT
inlawrev-3622	718	1	171	171	NUM
inlawrev-3622	718	2	moreover	moreover	ADV
inlawrev-3622	718	3	,	,	PUNCT
inlawrev-3622	718	4	it	it	PRON
inlawrev-3622	718	5	reasoned	reason	VERB
inlawrev-3622	718	6	that	that	SCONJ
inlawrev-3622	718	7	that	that	DET
inlawrev-3622	718	8	state	state	NOUN
inlawrev-3622	718	9	board	board	NOUN
inlawrev-3622	718	10	has	have	VERB
inlawrev-3622	718	11	a	a	DET
inlawrev-3622	718	12	duty	duty	NOUN
inlawrev-3622	718	13	to	to	PART
inlawrev-3622	718	14	show	show	VERB
inlawrev-3622	718	15	that	that	SCONJ
inlawrev-3622	718	16	a	a	DET
inlawrev-3622	718	17	variation	variation	NOUN
inlawrev-3622	718	18	,	,	PUNCT
inlawrev-3622	718	19	when	when	SCONJ
inlawrev-3622	718	20	present	present	ADJ
inlawrev-3622	718	21	,	,	PUNCT
inlawrev-3622	718	22	is	be	AUX
inlawrev-3622	718	23	not	not	PART
inlawrev-3622	718	24	significant	significant	ADJ
inlawrev-3622	718	25	.	.	PUNCT
inlawrev-3622	719	1	here	here	ADV
inlawrev-3622	719	2	,	,	PUNCT
inlawrev-3622	719	3	the	the	DET
inlawrev-3622	719	4	tax	tax	NOUN
inlawrev-3622	719	5	court	court	NOUN
inlawrev-3622	719	6	found	find	VERB
inlawrev-3622	719	7	that	that	SCONJ
inlawrev-3622	719	8	the	the	DET
inlawrev-3622	719	9	state	state	NOUN
inlawrev-3622	719	10	board	board	NOUN
inlawrev-3622	719	11	offered	offer	VERB
inlawrev-3622	719	12	no	no	DET
inlawrev-3622	719	13	evidence	evidence	NOUN
inlawrev-3622	719	14	to	to	PART
inlawrev-3622	719	15	show	show	VERB
inlawrev-3622	719	16	that	that	SCONJ
inlawrev-3622	719	17	the	the	DET
inlawrev-3622	719	18	center	center	NOUN
inlawrev-3622	719	19	was	be	AUX
inlawrev-3622	719	20	typical	typical	ADJ
inlawrev-3622	719	21	of	of	ADP
inlawrev-3622	719	22	the	the	DET
inlawrev-3622	719	23	model	model	NOUN
inlawrev-3622	719	24	,	,	PUNCT
inlawrev-3622	719	25	even	even	ADV
inlawrev-3622	719	26	without	without	ADP
inlawrev-3622	719	27	wallpaper	wallpaper	NOUN
inlawrev-3622	719	28	.	.	PUNCT
inlawrev-3622	720	1	172	172	NUM
inlawrev-3622	720	2	5	5	NUM
inlawrev-3622	720	3	.	.	PUNCT
inlawrev-3622	720	4	griffin	griffin	PROPN
inlawrev-3622	720	5	v.	v.	PROPN
inlawrev-3622	720	6	department	department	PROPN
inlawrev-3622	720	7	oflocal	oflocal	ADJ
inlawrev-3622	720	8	government	government	NOUN
inlawrev-3622	720	9	finance	finance	NOUN
inlawrev-3622	720	10	}	}	PUNCT
inlawrev-3622	720	11	12,—griffin	12,—griffin	NUM
inlawrev-3622	720	12	owns	own	VERB
inlawrev-3622	720	13	property	property	NOUN
inlawrev-3622	720	14	in	in	ADP
inlawrev-3622	720	15	lake	lake	PROPN
inlawrev-3622	720	16	county	county	PROPN
inlawrev-3622	720	17	where	where	SCONJ
inlawrev-3622	720	18	the	the	DET
inlawrev-3622	720	19	hospital	hospital	NOUN
inlawrev-3622	720	20	care	care	VERB
inlawrev-3622	720	21	for	for	ADP
inlawrev-3622	720	22	the	the	DET
inlawrev-3622	720	23	indigent	indigent	ADJ
inlawrev-3622	720	24	property	property	NOUN
inlawrev-3622	720	25	tax	tax	NOUN
inlawrev-3622	720	26	(	(	PUNCT
inlawrev-3622	720	27	"	"	PUNCT
inlawrev-3622	720	28	hcit	hcit	NOUN
inlawrev-3622	720	29	"	"	PUNCT
inlawrev-3622	720	30	)	)	PUNCT
inlawrev-3622	720	31	ranged	range	VERB
inlawrev-3622	720	32	from	from	ADP
inlawrev-3622	720	33	$	$	SYM
inlawrev-3622	720	34	0.4834	0.4834	NUM
inlawrev-3622	720	35	to	to	PART
inlawrev-3622	720	36	$	$	SYM
inlawrev-3622	720	37	0.5024	0.5024	NUM
inlawrev-3622	720	38	per	per	ADP
inlawrev-3622	720	39	one	one	NUM
inlawrev-3622	720	40	hundred	hundred	NUM
inlawrev-3622	720	41	dollars	dollar	NOUN
inlawrev-3622	720	42	of	of	ADP
inlawrev-3622	720	43	assessed	assessed	ADJ
inlawrev-3622	720	44	value	value	NOUN
inlawrev-3622	720	45	.	.	PUNCT
inlawrev-3622	721	1	174	174	NUM
inlawrev-3622	721	2	he	he	PRON
inlawrev-3622	721	3	filed	file	VERB
inlawrev-3622	721	4	two	two	NUM
inlawrev-3622	721	5	form	form	NOUN
inlawrev-3622	721	6	17	17	NUM
inlawrev-3622	721	7	t	t	NOUN
inlawrev-3622	721	8	for	for	ADP
inlawrev-3622	721	9	a	a	DET
inlawrev-3622	721	10	refund	refund	NOUN
inlawrev-3622	721	11	of	of	ADP
inlawrev-3622	721	12	this	this	DET
inlawrev-3622	721	13	tax	tax	NOUN
inlawrev-3622	721	14	for	for	ADP
inlawrev-3622	721	15	the	the	DET
inlawrev-3622	721	16	1996	1996	NUM
inlawrev-3622	721	17	-	-	SYM
inlawrev-3622	721	18	1998	1998	NUM
inlawrev-3622	721	19	tax	tax	NOUN
inlawrev-3622	721	20	years	year	NOUN
inlawrev-3622	721	21	with	with	ADP
inlawrev-3622	721	22	the	the	DET
inlawrev-3622	721	23	lake	lake	PROPN
inlawrev-3622	721	24	county	county	PROPN
inlawrev-3622	721	25	auditor	auditor	NOUN
inlawrev-3622	721	26	.	.	PUNCT
inlawrev-3622	722	1	griffin	griffin	PROPN
inlawrev-3622	722	2	claimed	claim	VERB
inlawrev-3622	722	3	that	that	SCONJ
inlawrev-3622	722	4	(	(	PUNCT
inlawrev-3622	722	5	1	1	X
inlawrev-3622	722	6	)	)	PUNCT
inlawrev-3622	722	7	the	the	DET
inlawrev-3622	722	8	hcit	hcit	NOUN
inlawrev-3622	722	9	was	be	AUX
inlawrev-3622	722	10	an	an	DET
inlawrev-3622	722	11	illegal	illegal	ADJ
inlawrev-3622	722	12	state	state	NOUN
inlawrev-3622	722	13	tax	tax	NOUN
inlawrev-3622	722	14	;	;	PUNCT
inlawrev-3622	722	15	(	(	PUNCT
inlawrev-3622	722	16	2	2	X
inlawrev-3622	722	17	)	)	PUNCT
inlawrev-3622	722	18	that	that	PRON
inlawrev-3622	722	19	it	it	PRON
inlawrev-3622	722	20	exceed	exceed	VERB
inlawrev-3622	722	21	the	the	DET
inlawrev-3622	722	22	maximum	maximum	ADJ
inlawrev-3622	722	23	tax	tax	NOUN
inlawrev-3622	722	24	rate	rate	NOUN
inlawrev-3622	722	25	allowed	allow	VERB
inlawrev-3622	722	26	under	under	ADP
inlawrev-3622	722	27	indiana	indiana	PROPN
inlawrev-3622	722	28	code	code	PROPN
inlawrev-3622	722	29	section	section	NOUN
inlawrev-3622	722	30	6	6	NUM
inlawrev-3622	722	31	-	-	SYM
inlawrev-3622	722	32	1.1	1.1	NUM
inlawrev-3622	722	33	-	-	PUNCT
inlawrev-3622	722	34	18	18	NUM
inlawrev-3622	722	35	-	-	SYM
inlawrev-3622	722	36	2	2	NUM
inlawrev-3622	722	37	;	;	PUNCT
inlawrev-3622	722	38	and	and	CCONJ
inlawrev-3622	722	39	(	(	PUNCT
inlawrev-3622	722	40	3	3	X
inlawrev-3622	722	41	)	)	PUNCT
inlawrev-3622	722	42	that	that	PRON
inlawrev-3622	722	43	it	it	PRON
inlawrev-3622	722	44	violated	violate	VERB
inlawrev-3622	722	45	the	the	DET
inlawrev-3622	722	46	indiana	indiana	PROPN
inlawrev-3622	722	47	constitution	constitution	NOUN
inlawrev-3622	722	48	because	because	SCONJ
inlawrev-3622	722	49	it	it	PRON
inlawrev-3622	722	50	resulted	result	VERB
inlawrev-3622	722	51	in	in	ADP
inlawrev-3622	722	52	nonuniform	nonuniform	NOUN
inlawrev-3622	722	53	and	and	CCONJ
inlawrev-3622	722	54	unequal	unequal	ADJ
inlawrev-3622	722	55	taxation	taxation	NOUN
inlawrev-3622	722	56	of	of	ADP
inlawrev-3622	722	57	like	like	ADJ
inlawrev-3622	722	58	property	property	NOUN
inlawrev-3622	722	59	.	.	PUNCT
inlawrev-3622	723	1	the	the	DET
inlawrev-3622	723	2	auditor	auditor	NOUN
inlawrev-3622	723	3	forwarded	forward	VERB
inlawrev-3622	723	4	griffin	griffin	NOUN
inlawrev-3622	723	5	's	's	PART
inlawrev-3622	723	6	refund	refund	NOUN
inlawrev-3622	723	7	claims	claim	NOUN
inlawrev-3622	723	8	to	to	ADP
inlawrev-3622	723	9	the	the	DET
inlawrev-3622	723	10	state	state	NOUN
inlawrev-3622	723	11	board	board	PROPN
inlawrev-3622	723	12	.	.	PUNCT
inlawrev-3622	724	1	the	the	DET
inlawrev-3622	724	2	state	state	NOUN
inlawrev-3622	724	3	board	board	NOUN
inlawrev-3622	724	4	denied	deny	VERB
inlawrev-3622	724	5	the	the	DET
inlawrev-3622	724	6	refund	refund	NOUN
inlawrev-3622	724	7	and	and	CCONJ
inlawrev-3622	724	8	concluded	conclude	VERB
inlawrev-3622	724	9	that	that	SCONJ
inlawrev-3622	724	10	it	it	PRON
inlawrev-3622	724	11	lacked	lack	VERB
inlawrev-3622	724	12	the	the	DET
inlawrev-3622	724	13	authority	authority	NOUN
inlawrev-3622	724	14	to	to	PART
inlawrev-3622	724	15	rule	rule	VERB
inlawrev-3622	724	16	on	on	ADP
inlawrev-3622	724	17	the	the	DET
inlawrev-3622	724	18	constitutionality	constitutionality	NOUN
inlawrev-3622	724	19	ofthe	ofthe	ADJ
inlawrev-3622	724	20	hcit	hcit	NOUN
inlawrev-3622	724	21	statute	statute	NOUN
inlawrev-3622	724	22	.	.	PUNCT
inlawrev-3622	725	1	it	it	PRON
inlawrev-3622	725	2	also	also	ADV
inlawrev-3622	725	3	determined	determine	VERB
inlawrev-3622	725	4	that	that	SCONJ
inlawrev-3622	725	5	the	the	DET
inlawrev-3622	725	6	hcit	hcit	NOUN
inlawrev-3622	725	7	was	be	AUX
inlawrev-3622	725	8	not	not	PART
inlawrev-3622	725	9	a	a	DET
inlawrev-3622	725	10	state	state	NOUN
inlawrev-3622	725	11	tax	tax	NOUN
inlawrev-3622	725	12	and	and	CCONJ
inlawrev-3622	725	13	that	that	SCONJ
inlawrev-3622	725	14	even	even	ADV
inlawrev-3622	725	15	if	if	SCONJ
inlawrev-3622	725	16	it	it	PRON
inlawrev-3622	725	17	was	be	AUX
inlawrev-3622	725	18	,	,	PUNCT
inlawrev-3622	725	19	it	it	PRON
inlawrev-3622	725	20	did	do	AUX
inlawrev-3622	725	21	not	not	PART
inlawrev-3622	725	22	violate	violate	VERB
inlawrev-3622	725	23	that	that	DET
inlawrev-3622	725	24	statutory	statutory	ADJ
inlawrev-3622	725	25	state	state	NOUN
inlawrev-3622	725	26	tax	tax	NOUN
inlawrev-3622	725	27	limits	limit	NOUN
inlawrev-3622	725	28	because	because	SCONJ
inlawrev-3622	725	29	the	the	DET
inlawrev-3622	725	30	hcit	hcit	NOUN
inlawrev-3622	725	31	statute	statute	NOUN
inlawrev-3622	725	32	was	be	AUX
inlawrev-3622	725	33	enacted	enact	VERB
inlawrev-3622	725	34	after	after	ADP
inlawrev-3622	725	35	that	that	DET
inlawrev-3622	725	36	state	state	NOUN
inlawrev-3622	725	37	tax	tax	NOUN
inlawrev-3622	725	38	rate	rate	NOUN
inlawrev-3622	725	39	statute	statute	NOUN
inlawrev-3622	725	40	and	and	CCONJ
inlawrev-3622	725	41	therefore	therefore	ADV
inlawrev-3622	725	42	superseded	supersede	VERB
inlawrev-3622	725	43	it	it	PRON
inlawrev-3622	725	44	.	.	PUNCT
inlawrev-3622	726	1	griffin	griffin	PROPN
inlawrev-3622	726	2	appealed	appeal	VERB
inlawrev-3622	726	3	in	in	ADP
inlawrev-3622	726	4	response	response	NOUN
inlawrev-3622	726	5	to	to	ADP
inlawrev-3622	726	6	this	this	DET
inlawrev-3622	726	7	ruling	ruling	NOUN
inlawrev-3622	726	8	to	to	ADP
inlawrev-3622	726	9	the	the	DET
inlawrev-3622	726	10	tax	tax	NOUN
inlawrev-3622	726	11	court	court	NOUN
inlawrev-3622	726	12	.	.	PUNCT
inlawrev-3622	727	1	the	the	DET
inlawrev-3622	727	2	tax	tax	NOUN
inlawrev-3622	727	3	court	court	NOUN
inlawrev-3622	727	4	first	first	ADV
inlawrev-3622	727	5	considered	consider	VERB
inlawrev-3622	727	6	the	the	DET
inlawrev-3622	727	7	history	history	NOUN
inlawrev-3622	727	8	of	of	ADP
inlawrev-3622	727	9	the	the	DET
inlawrev-3622	727	10	tax	tax	NOUN
inlawrev-3622	727	11	.	.	PUNCT
inlawrev-3622	728	1	the	the	DET
inlawrev-3622	728	2	hcit	hcit	NOUN
inlawrev-3622	728	3	program	program	NOUN
inlawrev-3622	728	4	was	be	AUX
inlawrev-3622	728	5	enacted	enact	VERB
inlawrev-3622	728	6	to	to	PART
inlawrev-3622	728	7	provide	provide	VERB
inlawrev-3622	728	8	cost	cost	NOUN
inlawrev-3622	728	9	-	-	PUNCT
inlawrev-3622	728	10	free	free	ADJ
inlawrev-3622	728	11	emergency	emergency	NOUN
inlawrev-3622	728	12	medical	medical	ADJ
inlawrev-3622	728	13	care	care	NOUN
inlawrev-3622	728	14	to	to	ADP
inlawrev-3622	728	15	indigent	indigent	ADJ
inlawrev-3622	728	16	patients	patient	NOUN
inlawrev-3622	728	17	who	who	PRON
inlawrev-3622	728	18	did	do	AUX
inlawrev-3622	728	19	not	not	PART
inlawrev-3622	728	20	qualify	qualify	VERB
inlawrev-3622	728	21	for	for	ADP
inlawrev-3622	728	22	medicaid	medicaid	PROPN
inlawrev-3622	728	23	.	.	PUNCT
inlawrev-3622	729	1	175	175	NUM
inlawrev-3622	729	2	the	the	DET
inlawrev-3622	729	3	program	program	NOUN
inlawrev-3622	729	4	is	be	AUX
inlawrev-3622	729	5	funded	fund	VERB
inlawrev-3622	729	6	by	by	ADP
inlawrev-3622	729	7	a	a	DET
inlawrev-3622	729	8	tax	tax	NOUN
inlawrev-3622	729	9	levy	levy	NOUN
inlawrev-3622	729	10	on	on	ADP
inlawrev-3622	729	11	property	property	NOUN
inlawrev-3622	729	12	located	locate	VERB
inlawrev-3622	729	13	in	in	ADP
inlawrev-3622	729	14	each	each	DET
inlawrev-3622	729	15	county	county	NOUN
inlawrev-3622	729	16	and	and	CCONJ
inlawrev-3622	729	17	by	by	ADP
inlawrev-3622	729	18	distributions	distribution	NOUN
inlawrev-3622	729	19	from	from	ADP
inlawrev-3622	729	20	financial	financial	ADJ
inlawrev-3622	729	21	institutions	institution	NOUN
inlawrev-3622	729	22	taxes	taxis	NOUN
inlawrev-3622	729	23	,	,	PUNCT
inlawrev-3622	729	24	motor	motor	NOUN
inlawrev-3622	729	25	vehicle	vehicle	NOUN
inlawrev-3622	729	26	taxes	taxis	NOUN
inlawrev-3622	729	27	,	,	PUNCT
inlawrev-3622	729	28	and	and	CCONJ
inlawrev-3622	729	29	commercial	commercial	ADJ
inlawrev-3622	729	30	vehicle	vehicle	NOUN
inlawrev-3622	729	31	excise	excise	NOUN
inlawrev-3622	729	32	tax	tax	NOUN
inlawrev-3622	729	33	.	.	PUNCT
inlawrev-3622	730	1	with	with	ADP
inlawrev-3622	730	2	regard	regard	NOUN
inlawrev-3622	730	3	to	to	ADP
inlawrev-3622	730	4	the	the	DET
inlawrev-3622	730	5	property	property	NOUN
inlawrev-3622	730	6	tax	tax	NOUN
inlawrev-3622	730	7	component	component	NOUN
inlawrev-3622	730	8	,	,	PUNCT
inlawrev-3622	730	9	the	the	DET
inlawrev-3622	730	10	legislature	legislature	NOUN
inlawrev-3622	730	11	provided	provide	VERB
inlawrev-3622	730	12	a	a	DET
inlawrev-3622	730	13	formula	formula	NOUN
inlawrev-3622	730	14	to	to	PART
inlawrev-3622	730	15	mandate	mandate	VERB
inlawrev-3622	730	16	the	the	DET
inlawrev-3622	730	17	rate	rate	NOUN
inlawrev-3622	730	18	.	.	PUNCT
inlawrev-3622	731	1	176	176	NUM
inlawrev-3622	731	2	when	when	SCONJ
inlawrev-3622	731	3	money	money	NOUN
inlawrev-3622	731	4	is	be	AUX
inlawrev-3622	731	5	collected	collect	VERB
inlawrev-3622	731	6	for	for	ADP
inlawrev-3622	731	7	a	a	DET
inlawrev-3622	731	8	particular	particular	ADJ
inlawrev-3622	731	9	county	county	NOUN
inlawrev-3622	731	10	's	's	PART
inlawrev-3622	731	11	hcit	hcit	NOUN
inlawrev-3622	731	12	,	,	PUNCT
inlawrev-3622	731	13	it	it	PRON
inlawrev-3622	731	14	is	be	AUX
inlawrev-3622	731	15	deposited	deposit	VERB
inlawrev-3622	731	16	into	into	ADP
inlawrev-3622	731	17	that	that	DET
inlawrev-3622	731	18	county	county	NOUN
inlawrev-3622	731	19	's	's	PART
inlawrev-3622	731	20	hcit	hcit	NOUN
inlawrev-3622	731	21	fund	fund	NOUN
inlawrev-3622	731	22	.	.	PUNCT
inlawrev-3622	732	1	the	the	DET
inlawrev-3622	732	2	county	county	PROPN
inlawrev-3622	732	3	hci	hci	NOUN
inlawrev-3622	732	4	fund	fund	NOUN
inlawrev-3622	732	5	is	be	AUX
inlawrev-3622	732	6	then	then	ADV
inlawrev-3622	732	7	transferred	transfer	VERB
inlawrev-3622	732	8	one	one	NUM
inlawrev-3622	732	9	time	time	NOUN
inlawrev-3622	732	10	per	per	ADP
inlawrev-3622	732	11	month	month	NOUN
inlawrev-3622	732	12	into	into	ADP
inlawrev-3622	732	13	a	a	DET
inlawrev-3622	732	14	state	state	NOUN
inlawrev-3622	732	15	fund	fund	NOUN
inlawrev-3622	732	16	.	.	PUNCT
inlawrev-3622	733	1	monies	monie	NOUN
inlawrev-3622	733	2	from	from	ADP
inlawrev-3622	733	3	the	the	DET
inlawrev-3622	733	4	state	state	NOUN
inlawrev-3622	733	5	fund	fund	NOUN
inlawrev-3622	733	6	are	be	AUX
inlawrev-3622	733	7	used	use	VERB
inlawrev-3622	733	8	to	to	PART
inlawrev-3622	733	9	reimburse	reimburse	VERB
inlawrev-3622	733	10	emergency	emergency	NOUN
inlawrev-3622	733	11	medical	medical	ADJ
inlawrev-3622	733	12	care	care	NOUN
inlawrev-3622	733	13	providers	provider	NOUN
inlawrev-3622	733	14	.	.	PUNCT
inlawrev-3622	734	1	177	177	NUM
inlawrev-3622	734	2	170	170	NUM
inlawrev-3622	734	3	.	.	PUNCT
inlawrev-3622	735	1	i	i	PRON
inlawrev-3622	735	2	d.	d.	PROPN
inlawrev-3622	735	3	171	171	NUM
inlawrev-3622	735	4	.	.	PUNCT
inlawrev-3622	736	1	mat	mat	PROPN
inlawrev-3622	736	2	269	269	NUM
inlawrev-3622	736	3	.	.	PUNCT
inlawrev-3622	736	4	172	172	NUM
inlawrev-3622	736	5	.	.	PUNCT
inlawrev-3622	737	1	i	i	PRON
inlawrev-3622	737	2	d.	d.	PROPN
inlawrev-3622	737	3	173	173	NUM
inlawrev-3622	737	4	.	.	PUNCT
inlawrev-3622	738	1	765	765	NUM
inlawrev-3622	738	2	n.e.2d	n.e.2d	NOUN
inlawrev-3622	738	3	716	716	NUM
inlawrev-3622	738	4	(	(	PUNCT
inlawrev-3622	738	5	ind	ind	NOUN
inlawrev-3622	738	6	.	.	PUNCT
inlawrev-3622	739	1	tax	tax	PROPN
inlawrev-3622	739	2	ct	ct	PROPN
inlawrev-3622	739	3	.	.	PROPN
inlawrev-3622	739	4	2002	2002	NUM
inlawrev-3622	739	5	)	)	PUNCT
inlawrev-3622	740	1	(	(	PUNCT
inlawrev-3622	740	2	griffin	griffin	PROPN
inlawrev-3622	740	3	i	i	PROPN
inlawrev-3622	740	4	)	)	PUNCT
inlawrev-3622	740	5	.	.	PUNCT
inlawrev-3622	741	1	174	174	NUM
inlawrev-3622	741	2	.	.	PUNCT
inlawrev-3622	742	1	i	i	PRON
inlawrev-3622	742	2	d.	d.	PROPN
inlawrev-3622	742	3	at	at	ADP
inlawrev-3622	742	4	717	717	NUM
inlawrev-3622	742	5	.	.	PUNCT
inlawrev-3622	743	1	175	175	NUM
inlawrev-3622	743	2	.	.	PUNCT
inlawrev-3622	744	1	i	i	PRON
inlawrev-3622	744	2	d.	d.	PROPN
inlawrev-3622	744	3	at	at	ADP
inlawrev-3622	744	4	719	719	NUM
inlawrev-3622	744	5	-	-	SYM
inlawrev-3622	744	6	20	20	NUM
inlawrev-3622	744	7	.	.	PUNCT
inlawrev-3622	744	8	176	176	NUM
inlawrev-3622	744	9	.	.	PUNCT
inlawrev-3622	745	1	i	i	PRON
inlawrev-3622	745	2	d.	d.	PROPN
inlawrev-3622	745	3	at	at	ADP
inlawrev-3622	745	4	720	720	NUM
inlawrev-3622	745	5	(	(	PUNCT
inlawrev-3622	745	6	citing	cite	VERB
inlawrev-3622	745	7	ind	ind	NOUN
inlawrev-3622	745	8	.	.	PUNCT
inlawrev-3622	746	1	code	code	PROPN
inlawrev-3622	746	2	§	§	PROPN
inlawrev-3622	746	3	12	12	NUM
inlawrev-3622	746	4	-	-	SYM
inlawrev-3622	746	5	16	16	NUM
inlawrev-3622	746	6	-	-	PUNCT
inlawrev-3622	746	7	14	14	NUM
inlawrev-3622	746	8	-	-	SYM
inlawrev-3622	746	9	3	3	NUM
inlawrev-3622	746	10	(	(	PUNCT
inlawrev-3622	746	11	2001	2001	NUM
inlawrev-3622	746	12	)	)	PUNCT
inlawrev-3622	746	13	)	)	PUNCT
inlawrev-3622	746	14	.	.	PUNCT
inlawrev-3622	747	1	according	accord	VERB
inlawrev-3622	747	2	to	to	ADP
inlawrev-3622	747	3	the	the	DET
inlawrev-3622	747	4	formula	formula	NOUN
inlawrev-3622	747	5	,	,	PUNCT
inlawrev-3622	747	6	each	each	DET
inlawrev-3622	747	7	county	county	NOUN
inlawrev-3622	747	8	is	be	AUX
inlawrev-3622	747	9	"	"	PUNCT
inlawrev-3622	747	10	to	to	PART
inlawrev-3622	747	11	impose	impose	VERB
inlawrev-3622	747	12	an	an	DET
inlawrev-3622	747	13	hci	hci	NOUN
inlawrev-3622	747	14	tax	tax	NOUN
inlawrev-3622	747	15	levy	levy	NOUN
inlawrev-3622	747	16	equal	equal	ADJ
inlawrev-3622	747	17	to	to	ADP
inlawrev-3622	747	18	the	the	DET
inlawrev-3622	747	19	product	product	NOUN
inlawrev-3622	747	20	of	of	ADP
inlawrev-3622	747	21	:	:	PUNCT
inlawrev-3622	747	22	(	(	PUNCT
inlawrev-3622	747	23	1	1	X
inlawrev-3622	747	24	)	)	PUNCT
inlawrev-3622	747	25	the	the	DET
inlawrev-3622	747	26	hci	hci	NOUN
inlawrev-3622	747	27	property	property	NOUN
inlawrev-3622	747	28	tax	tax	NOUN
inlawrev-3622	747	29	levy	levy	NOUN
inlawrev-3622	747	30	imposed	impose	VERB
inlawrev-3622	747	31	for	for	ADP
inlawrev-3622	747	32	taxes	taxis	NOUN
inlawrev-3622	747	33	first	first	ADV
inlawrev-3622	747	34	due	due	ADJ
inlawrev-3622	747	35	and	and	CCONJ
inlawrev-3622	747	36	payable	payable	ADJ
inlawrev-3622	747	37	in	in	ADP
inlawrev-3622	747	38	the	the	DET
inlawrev-3622	747	39	preceding	precede	VERB
inlawrev-3622	747	40	year	year	NOUN
inlawrev-3622	747	41	;	;	PUNCT
inlawrev-3622	747	42	multiplied	multiply	VERB
inlawrev-3622	747	43	by	by	ADP
inlawrev-3622	747	44	(	(	PUNCT
inlawrev-3622	747	45	2	2	X
inlawrev-3622	747	46	)	)	PUNCT
inlawrev-3622	747	47	the	the	DET
inlawrev-3622	747	48	statewide	statewide	ADJ
inlawrev-3622	747	49	average	average	ADJ
inlawrev-3622	747	50	assessed	assessed	ADJ
inlawrev-3622	747	51	value	value	NOUN
inlawrev-3622	747	52	growth	growth	NOUN
inlawrev-3622	747	53	quotient	quotient	NOUN
inlawrev-3622	747	54	,	,	PUNCT
inlawrev-3622	747	55	using	use	VERB
inlawrev-3622	747	56	all	all	DET
inlawrev-3622	747	57	the	the	DET
inlawrev-3622	747	58	county	county	NOUN
inlawrev-3622	747	59	assessed	assess	VERB
inlawrev-3622	747	60	value	value	NOUN
inlawrev-3622	747	61	growth	growth	NOUN
inlawrev-3622	747	62	quotients	quotient	NOUN
inlawrev-3622	747	63	determine	determine	VERB
inlawrev-3622	747	64	under	under	ADP
inlawrev-3622	747	65	ind	ind	PROPN
inlawrev-3622	747	66	.	.	PUNCT
inlawrev-3622	748	1	code	code	PROPN
inlawrev-3622	748	2	§	§	PROPN
inlawrev-3622	748	3	6	6	NUM
inlawrev-3622	748	4	-	-	SYM
inlawrev-3622	748	5	1.1	1.1	NUM
inlawrev-3622	748	6	-	-	NUM
inlawrev-3622	748	7	18.5	18.5	NUM
inlawrev-3622	748	8	-	-	SYM
inlawrev-3622	748	9	2	2	NUM
inlawrev-3622	748	10	for	for	ADP
inlawrev-3622	748	11	the	the	DET
inlawrev-3622	748	12	year	year	NOUN
inlawrev-3622	748	13	in	in	ADP
inlawrev-3622	748	14	which	which	PRON
inlawrev-3622	748	15	the	the	DET
inlawrev-3622	748	16	tax	tax	NOUN
inlawrev-3622	748	17	levy	levy	NOUN
inlawrev-3622	748	18	will	will	AUX
inlawrev-3622	748	19	be	be	AUX
inlawrev-3622	748	20	first	first	ADJ
inlawrev-3622	748	21	due	due	ADJ
inlawrev-3622	748	22	and	and	CCONJ
inlawrev-3622	748	23	payable	payable	ADJ
inlawrev-3622	748	24	.	.	PUNCT
inlawrev-3622	748	25	"	"	PUNCT
inlawrev-3622	749	1	ind	ind	PROPN
inlawrev-3622	749	2	.	.	PUNCT
inlawrev-3622	749	3	code	code	PROPN
inlawrev-3622	749	4	§	§	PROPN
inlawrev-3622	749	5	12	12	NUM
inlawrev-3622	749	6	-	-	SYM
inlawrev-3622	749	7	16	16	NUM
inlawrev-3622	749	8	-	-	PUNCT
inlawrev-3622	749	9	14	14	NUM
inlawrev-3622	749	10	-	-	SYM
inlawrev-3622	749	11	3	3	NUM
inlawrev-3622	749	12	(	(	PUNCT
inlawrev-3622	749	13	2001	2001	NUM
inlawrev-3622	749	14	)	)	PUNCT
inlawrev-3622	749	15	.	.	PUNCT
inlawrev-3622	750	1	177	177	NUM
inlawrev-3622	750	2	.	.	PUNCT
inlawrev-3622	751	1	griffin	griffin	PROPN
inlawrev-3622	751	2	i	i	PRON
inlawrev-3622	751	3	,	,	PUNCT
inlawrev-3622	751	4	765	765	NUM
inlawrev-3622	751	5	n.e.2d	n.e.2d	NOUN
inlawrev-3622	751	6	720	720	NUM
inlawrev-3622	751	7	.	.	PUNCT
inlawrev-3622	751	8	2003	2003	NUM
inlawrev-3622	751	9	]	]	PUNCT
inlawrev-3622	751	10	taxation	taxation	NOUN
inlawrev-3622	751	11	1273	1273	NUM
inlawrev-3622	751	12	with	with	ADP
inlawrev-3622	751	13	this	this	DET
inlawrev-3622	751	14	background	background	NOUN
inlawrev-3622	751	15	in	in	ADP
inlawrev-3622	751	16	place	place	NOUN
inlawrev-3622	751	17	,	,	PUNCT
inlawrev-3622	751	18	the	the	DET
inlawrev-3622	751	19	tax	tax	NOUN
inlawrev-3622	751	20	court	court	NOUN
inlawrev-3622	751	21	considered	consider	VERB
inlawrev-3622	751	22	griffin	griffin	NOUN
inlawrev-3622	751	23	's	's	PART
inlawrev-3622	751	24	argument	argument	NOUN
inlawrev-3622	751	25	that	that	SCONJ
inlawrev-3622	751	26	the	the	DET
inlawrev-3622	751	27	hcit	hcit	NOUN
inlawrev-3622	751	28	is	be	AUX
inlawrev-3622	751	29	an	an	DET
inlawrev-3622	751	30	illegal	illegal	ADJ
inlawrev-3622	751	31	state	state	NOUN
inlawrev-3622	751	32	tax	tax	NOUN
inlawrev-3622	751	33	because	because	SCONJ
inlawrev-3622	751	34	it	it	PRON
inlawrev-3622	751	35	is	be	AUX
inlawrev-3622	751	36	not	not	PART
inlawrev-3622	751	37	uniform	uniform	ADJ
inlawrev-3622	751	38	and	and	CCONJ
inlawrev-3622	751	39	equal	equal	ADJ
inlawrev-3622	751	40	across	across	ADP
inlawrev-3622	751	41	counties	county	NOUN
inlawrev-3622	751	42	for	for	ADP
inlawrev-3622	751	43	like	like	ADP
inlawrev-3622	751	44	property	property	NOUN
inlawrev-3622	751	45	.	.	PUNCT
inlawrev-3622	752	1	griffin	griffin	PROPN
inlawrev-3622	752	2	relied	rely	VERB
inlawrev-3622	752	3	on	on	ADP
inlawrev-3622	752	4	lake	lake	PROPN
inlawrev-3622	752	5	county	county	PROPN
inlawrev-3622	752	6	council	council	PROPN
inlawrev-3622	752	7	v.	v.	ADP
inlawrev-3622	752	8	state	state	PROPN
inlawrev-3622	752	9	board	board	PROPN
inlawrev-3622	752	10	oftax	oftax	NOUN
inlawrev-3622	752	11	commissioners	commissioner	NOUN
inlawrev-3622	752	12	11	11	NUM
inlawrev-3622	752	13	*	*	PUNCT
inlawrev-3622	752	14	for	for	ADP
inlawrev-3622	752	15	support	support	NOUN
inlawrev-3622	752	16	.	.	PUNCT
inlawrev-3622	753	1	in	in	ADP
inlawrev-3622	753	2	that	that	DET
inlawrev-3622	753	3	case	case	NOUN
inlawrev-3622	753	4	,	,	PUNCT
inlawrev-3622	753	5	the	the	DET
inlawrev-3622	753	6	indiana	indiana	PROPN
inlawrev-3622	753	7	tax	tax	PROPN
inlawrev-3622	753	8	court	court	NOUN
inlawrev-3622	753	9	found	find	VERB
inlawrev-3622	753	10	that	that	SCONJ
inlawrev-3622	753	11	the	the	DET
inlawrev-3622	753	12	hcit	hcit	NOUN
inlawrev-3622	753	13	was	be	AUX
inlawrev-3622	753	14	a	a	DET
inlawrev-3622	753	15	state	state	NOUN
inlawrev-3622	753	16	tax	tax	NOUN
inlawrev-3622	753	17	for	for	ADP
inlawrev-3622	753	18	four	four	NUM
inlawrev-3622	753	19	key	key	ADJ
inlawrev-3622	753	20	reasons	reason	NOUN
inlawrev-3622	753	21	:	:	PUNCT
inlawrev-3622	753	22	(	(	PUNCT
inlawrev-3622	753	23	1	1	X
inlawrev-3622	753	24	)	)	PUNCT
inlawrev-3622	753	25	the	the	DET
inlawrev-3622	753	26	state	state	NOUN
inlawrev-3622	753	27	mandates	mandate	NOUN
inlawrev-3622	753	28	that	that	PRON
inlawrev-3622	753	29	counties	county	NOUN
inlawrev-3622	753	30	impose	impose	VERB
inlawrev-3622	753	31	the	the	DET
inlawrev-3622	753	32	tax	tax	NOUN
inlawrev-3622	753	33	at	at	ADP
inlawrev-3622	753	34	a	a	DET
inlawrev-3622	753	35	formulary	formulary	ADJ
inlawrev-3622	753	36	rate	rate	NOUN
inlawrev-3622	753	37	set	set	VERB
inlawrev-3622	753	38	by	by	ADP
inlawrev-3622	753	39	statute	statute	NOUN
inlawrev-3622	753	40	;	;	PUNCT
inlawrev-3622	753	41	(	(	PUNCT
inlawrev-3622	753	42	2	2	X
inlawrev-3622	753	43	)	)	PUNCT
inlawrev-3622	753	44	the	the	DET
inlawrev-3622	753	45	amount	amount	NOUN
inlawrev-3622	753	46	of	of	ADP
inlawrev-3622	753	47	the	the	DET
inlawrev-3622	753	48	tax	tax	NOUN
inlawrev-3622	753	49	collected	collect	VERB
inlawrev-3622	753	50	in	in	ADP
inlawrev-3622	753	51	a	a	DET
inlawrev-3622	753	52	particular	particular	ADJ
inlawrev-3622	753	53	county	county	NOUN
inlawrev-3622	753	54	is	be	AUX
inlawrev-3622	753	55	not	not	PART
inlawrev-3622	753	56	a	a	DET
inlawrev-3622	753	57	function	function	NOUN
inlawrev-3622	753	58	of	of	ADP
inlawrev-3622	753	59	the	the	DET
inlawrev-3622	753	60	indigent	indigent	ADJ
inlawrev-3622	753	61	health	health	NOUN
inlawrev-3622	753	62	care	care	NOUN
inlawrev-3622	753	63	expenses	expense	NOUN
inlawrev-3622	753	64	in	in	ADP
inlawrev-3622	753	65	that	that	DET
inlawrev-3622	753	66	county	county	NOUN
inlawrev-3622	753	67	;	;	PUNCT
inlawrev-3622	753	68	(	(	PUNCT
inlawrev-3622	753	69	3	3	X
inlawrev-3622	753	70	)	)	PUNCT
inlawrev-3622	753	71	monies	monie	NOUN
inlawrev-3622	753	72	generated	generate	VERB
inlawrev-3622	753	73	by	by	ADP
inlawrev-3622	753	74	the	the	DET
inlawrev-3622	753	75	hcit	hcit	NOUN
inlawrev-3622	753	76	are	be	AUX
inlawrev-3622	753	77	forwarded	forward	VERB
inlawrev-3622	753	78	to	to	ADP
inlawrev-3622	753	79	the	the	DET
inlawrev-3622	753	80	state	state	NOUN
inlawrev-3622	753	81	;	;	PUNCT
inlawrev-3622	753	82	and	and	CCONJ
inlawrev-3622	753	83	(	(	PUNCT
inlawrev-3622	753	84	4	4	X
inlawrev-3622	753	85	)	)	PUNCT
inlawrev-3622	753	86	state	state	NOUN
inlawrev-3622	753	87	hcit	hcit	NOUN
inlawrev-3622	753	88	monies	monie	NOUN
inlawrev-3622	753	89	are	be	AUX
inlawrev-3622	753	90	used	use	VERB
inlawrev-3622	753	91	to	to	PART
inlawrev-3622	753	92	defray	defray	VERB
inlawrev-3622	753	93	state	state	NOUN
inlawrev-3622	753	94	expenses	expense	NOUN
inlawrev-3622	753	95	.	.	PUNCT
inlawrev-3622	754	1	179	179	NUM
inlawrev-3622	754	2	to	to	PART
inlawrev-3622	754	3	rebut	rebut	VERB
inlawrev-3622	754	4	griffin	griffin	PROPN
inlawrev-3622	754	5	's	's	PART
inlawrev-3622	754	6	position	position	NOUN
inlawrev-3622	754	7	,	,	PUNCT
inlawrev-3622	754	8	the	the	DET
inlawrev-3622	754	9	state	state	NOUN
inlawrev-3622	754	10	board	board	NOUN
inlawrev-3622	754	11	contended	contend	VERB
inlawrev-3622	754	12	that	that	SCONJ
inlawrev-3622	754	13	the	the	DET
inlawrev-3622	754	14	tax	tax	NOUN
inlawrev-3622	754	15	was	be	AUX
inlawrev-3622	754	16	local	local	ADJ
inlawrev-3622	754	17	because	because	SCONJ
inlawrev-3622	754	18	the	the	DET
inlawrev-3622	754	19	legislature	legislature	NOUN
inlawrev-3622	754	20	mentioned	mention	VERB
inlawrev-3622	754	21	it	it	PRON
inlawrev-3622	754	22	under	under	ADP
inlawrev-3622	754	23	a	a	DET
inlawrev-3622	754	24	local	local	ADJ
inlawrev-3622	754	25	tax	tax	NOUN
inlawrev-3622	754	26	limit	limit	NOUN
inlawrev-3622	754	27	statute	statute	NOUN
inlawrev-3622	754	28	.	.	PUNCT
inlawrev-3622	755	1	the	the	DET
inlawrev-3622	755	2	tax	tax	NOUN
inlawrev-3622	755	3	court	court	NOUN
inlawrev-3622	755	4	agreed	agree	VERB
inlawrev-3622	755	5	with	with	ADP
inlawrev-3622	755	6	griffin	griffin	NOUN
inlawrev-3622	755	7	that	that	PRON
inlawrev-3622	755	8	the	the	DET
inlawrev-3622	755	9	tax	tax	NOUN
inlawrev-3622	755	10	was	be	AUX
inlawrev-3622	755	11	a	a	DET
inlawrev-3622	755	12	state	state	NOUN
inlawrev-3622	755	13	tax	tax	NOUN
inlawrev-3622	755	14	in	in	ADP
inlawrev-3622	755	15	nature	nature	NOUN
inlawrev-3622	755	16	and	and	CCONJ
inlawrev-3622	755	17	based	base	VERB
inlawrev-3622	755	18	its	its	PRON
inlawrev-3622	755	19	rationale	rationale	NOUN
inlawrev-3622	755	20	on	on	ADP
inlawrev-3622	755	21	the	the	DET
inlawrev-3622	755	22	reasons	reason	NOUN
inlawrev-3622	755	23	offered	offer	VERB
inlawrev-3622	755	24	in	in	ADP
inlawrev-3622	755	25	lake	lake	PROPN
inlawrev-3622	755	26	county	county	PROPN
inlawrev-3622	755	27	council	council	PROPN
inlawrev-3622	755	28	180	180	NUM
inlawrev-3622	755	29	the	the	DET
inlawrev-3622	755	30	tax	tax	NOUN
inlawrev-3622	755	31	court	court	NOUN
inlawrev-3622	755	32	then	then	ADV
inlawrev-3622	755	33	disagreed	disagree	VERB
inlawrev-3622	755	34	with	with	ADP
inlawrev-3622	755	35	griffin	griffin	NOUN
inlawrev-3622	755	36	's	's	PART
inlawrev-3622	755	37	argument	argument	NOUN
inlawrev-3622	755	38	that	that	SCONJ
inlawrev-3622	755	39	the	the	DET
inlawrev-3622	755	40	hcit	hcit	NOUN
inlawrev-3622	755	41	exceeded	exceed	VERB
inlawrev-3622	755	42	the	the	DET
inlawrev-3622	755	43	maximum	maximum	ADJ
inlawrev-3622	755	44	tax	tax	NOUN
inlawrev-3622	755	45	rate	rate	NOUN
inlawrev-3622	755	46	allowed	allow	VERB
inlawrev-3622	755	47	under	under	ADP
inlawrev-3622	755	48	that	that	DET
inlawrev-3622	755	49	indiana	indiana	PROPN
inlawrev-3622	755	50	code	code	PROPN
inlawrev-3622	755	51	section	section	NOUN
inlawrev-3622	755	52	6	6	NUM
inlawrev-3622	755	53	-	-	SYM
inlawrev-3622	755	54	1.118	1.118	NUM
inlawrev-3622	755	55	-	-	SYM
inlawrev-3622	755	56	2	2	NUM
inlawrev-3622	755	57	.	.	NUM
inlawrev-3622	755	58	181	181	NUM
inlawrev-3622	756	1	it	it	PRON
inlawrev-3622	756	2	acknowledged	acknowledge	VERB
inlawrev-3622	756	3	that	that	SCONJ
inlawrev-3622	756	4	statutory	statutory	ADJ
inlawrev-3622	756	5	inconsistencies	inconsistency	NOUN
inlawrev-3622	756	6	should	should	AUX
inlawrev-3622	756	7	be	be	AUX
inlawrev-3622	756	8	resolved	resolve	VERB
inlawrev-3622	756	9	in	in	ADP
inlawrev-3622	756	10	favor	favor	NOUN
inlawrev-3622	756	11	of	of	ADP
inlawrev-3622	756	12	the	the	DET
inlawrev-3622	756	13	more	more	ADV
inlawrev-3622	756	14	recent	recent	ADJ
inlawrev-3622	756	15	statute	statute	NOUN
inlawrev-3622	756	16	,	,	PUNCT
inlawrev-3622	756	17	as	as	SCONJ
inlawrev-3622	756	18	advocated	advocate	VERB
inlawrev-3622	756	19	by	by	ADP
inlawrev-3622	756	20	the	the	DET
inlawrev-3622	756	21	state	state	PROPN
inlawrev-3622	756	22	board	board	PROPN
inlawrev-3622	756	23	.	.	PUNCT
inlawrev-3622	757	1	it	it	PRON
inlawrev-3622	757	2	likewise	likewise	ADV
inlawrev-3622	757	3	noted	note	VERB
inlawrev-3622	757	4	that	that	SCONJ
inlawrev-3622	757	5	specific	specific	ADJ
inlawrev-3622	757	6	provisions	provision	NOUN
inlawrev-3622	757	7	take	take	VERB
inlawrev-3622	757	8	priority	priority	NOUN
inlawrev-3622	757	9	over	over	ADP
inlawrev-3622	757	10	more	more	ADJ
inlawrev-3622	757	11	general	general	ADJ
inlawrev-3622	757	12	provisions	provision	NOUN
inlawrev-3622	757	13	.	.	PUNCT
inlawrev-3622	758	1	hence	hence	ADV
inlawrev-3622	758	2	,	,	PUNCT
inlawrev-3622	758	3	the	the	DET
inlawrev-3622	758	4	tax	tax	NOUN
inlawrev-3622	758	5	court	court	NOUN
inlawrev-3622	758	6	ruled	rule	VERB
inlawrev-3622	758	7	that	that	SCONJ
inlawrev-3622	758	8	the	the	DET
inlawrev-3622	758	9	hcit	hcit	NOUN
inlawrev-3622	758	10	statute	statute	NOUN
inlawrev-3622	758	11	repeals	repeal	VERB
inlawrev-3622	758	12	any	any	DET
inlawrev-3622	758	13	inconsistent	inconsistent	ADJ
inlawrev-3622	758	14	limitations	limitation	NOUN
inlawrev-3622	758	15	found	find	VERB
inlawrev-3622	758	16	within	within	ADP
inlawrev-3622	758	17	the	the	DET
inlawrev-3622	758	18	state	state	NOUN
inlawrev-3622	758	19	tax	tax	NOUN
inlawrev-3622	758	20	rate	rate	NOUN
inlawrev-3622	758	21	limit	limit	NOUN
inlawrev-3622	758	22	statute	statute	NOUN
inlawrev-3622	758	23	since	since	SCONJ
inlawrev-3622	758	24	it	it	PRON
inlawrev-3622	758	25	was	be	AUX
inlawrev-3622	758	26	enacted	enact	VERB
inlawrev-3622	758	27	later	later	ADV
inlawrev-3622	758	28	in	in	ADP
inlawrev-3622	758	29	time	time	NOUN
inlawrev-3622	758	30	.	.	PUNCT
inlawrev-3622	759	1	182	182	NUM
inlawrev-3622	759	2	lastly	lastly	ADV
inlawrev-3622	759	3	,	,	PUNCT
inlawrev-3622	759	4	although	although	SCONJ
inlawrev-3622	759	5	the	the	DET
inlawrev-3622	759	6	state	state	NOUN
inlawrev-3622	759	7	board	board	NOUN
inlawrev-3622	759	8	claimed	claim	VERB
inlawrev-3622	759	9	that	that	SCONJ
inlawrev-3622	759	10	the	the	DET
inlawrev-3622	759	11	hcit	hcit	NOUN
inlawrev-3622	759	12	did	do	AUX
inlawrev-3622	759	13	not	not	PART
inlawrev-3622	759	14	need	need	VERB
inlawrev-3622	759	15	to	to	PART
inlawrev-3622	759	16	be	be	AUX
inlawrev-3622	759	17	uniform	uniform	ADJ
inlawrev-3622	759	18	across	across	ADP
inlawrev-3622	759	19	the	the	DET
inlawrev-3622	759	20	state	state	NOUN
inlawrev-3622	759	21	because	because	SCONJ
inlawrev-3622	759	22	it	it	PRON
inlawrev-3622	759	23	is	be	AUX
inlawrev-3622	759	24	a	a	DET
inlawrev-3622	759	25	welfare	welfare	NOUN
inlawrev-3622	759	26	tax	tax	NOUN
inlawrev-3622	759	27	,	,	PUNCT
inlawrev-3622	759	28	the	the	DET
inlawrev-3622	759	29	tax	tax	NOUN
inlawrev-3622	759	30	court	court	NOUN
inlawrev-3622	759	31	agreed	agree	VERB
inlawrev-3622	759	32	with	with	ADP
inlawrev-3622	759	33	griffin	griffin	NOUN
inlawrev-3622	759	34	that	that	PRON
inlawrev-3622	759	35	the	the	DET
inlawrev-3622	759	36	hcit	hcit	NOUN
inlawrev-3622	759	37	statute	statute	NOUN
inlawrev-3622	759	38	violated	violate	VERB
inlawrev-3622	759	39	article	article	NOUN
inlawrev-3622	759	40	10	10	NUM
inlawrev-3622	759	41	,	,	PUNCT
inlawrev-3622	759	42	section	section	NOUN
inlawrev-3622	759	43	1	1	NUM
inlawrev-3622	759	44	of	of	ADP
inlawrev-3622	759	45	the	the	DET
inlawrev-3622	759	46	indiana	indiana	PROPN
inlawrev-3622	759	47	constitution	constitution	PROPN
inlawrev-3622	759	48	because	because	SCONJ
inlawrev-3622	759	49	rates	rate	NOUN
inlawrev-3622	759	50	were	be	AUX
inlawrev-3622	759	51	not	not	PART
inlawrev-3622	759	52	uniformly	uniformly	ADJ
inlawrev-3622	759	53	and	and	CCONJ
inlawrev-3622	759	54	equally	equally	ADV
inlawrev-3622	759	55	applied	apply	VERB
inlawrev-3622	759	56	.	.	PUNCT
inlawrev-3622	760	1	183	183	NUM
inlawrev-3622	760	2	it	it	PRON
inlawrev-3622	760	3	noted	note	VERB
inlawrev-3622	760	4	that	that	SCONJ
inlawrev-3622	760	5	the	the	DET
inlawrev-3622	760	6	indiana	indiana	PROPN
inlawrev-3622	760	7	constitution	constitution	PROPN
inlawrev-3622	760	8	requires	require	VERB
inlawrev-3622	760	9	"	"	PUNCT
inlawrev-3622	760	10	(	(	PUNCT
inlawrev-3622	760	11	1	1	X
inlawrev-3622	760	12	)	)	PUNCT
inlawrev-3622	760	13	uniformity	uniformity	NOUN
inlawrev-3622	760	14	and	and	CCONJ
inlawrev-3622	760	15	equality	equality	NOUN
inlawrev-3622	760	16	in	in	ADP
inlawrev-3622	760	17	assessment	assessment	NOUN
inlawrev-3622	760	18	;	;	PUNCT
inlawrev-3622	760	19	(	(	PUNCT
inlawrev-3622	760	20	2	2	X
inlawrev-3622	760	21	)	)	PUNCT
inlawrev-3622	760	22	uniformity	uniformity	NOUN
inlawrev-3622	760	23	and	and	CCONJ
inlawrev-3622	760	24	equality	equality	NOUN
inlawrev-3622	760	25	as	as	ADP
inlawrev-3622	760	26	to	to	ADP
inlawrev-3622	760	27	rate	rate	NOUN
inlawrev-3622	760	28	of	of	ADP
inlawrev-3622	760	29	taxation	taxation	NOUN
inlawrev-3622	760	30	;	;	PUNCT
inlawrev-3622	760	31	and	and	CCONJ
inlawrev-3622	760	32	(	(	PUNCT
inlawrev-3622	760	33	3	3	X
inlawrev-3622	760	34	)	)	PUNCT
inlawrev-3622	760	35	a	a	DET
inlawrev-3622	760	36	just	just	ADJ
inlawrev-3622	760	37	valuation	valuation	NOUN
inlawrev-3622	760	38	for	for	ADP
inlawrev-3622	760	39	taxation	taxation	NOUN
inlawrev-3622	760	40	ofall	ofall	ADJ
inlawrev-3622	760	41	property	property	NOUN
inlawrev-3622	760	42	.	.	PUNCT
inlawrev-3622	760	43	"	"	PUNCT
inlawrev-3622	761	1	184	184	NUM
inlawrev-3622	761	2	the	the	DET
inlawrev-3622	761	3	tax	tax	NOUN
inlawrev-3622	761	4	court	court	NOUN
inlawrev-3622	761	5	found	find	VERB
inlawrev-3622	761	6	that	that	SCONJ
inlawrev-3622	761	7	griffin	griffin	NOUN
inlawrev-3622	761	8	established	establish	VERB
inlawrev-3622	761	9	that	that	SCONJ
inlawrev-3622	761	10	the	the	DET
inlawrev-3622	761	11	hcit	hcit	NOUN
inlawrev-3622	761	12	does	do	AUX
inlawrev-3622	761	13	not	not	PART
inlawrev-3622	761	14	achieve	achieve	VERB
inlawrev-3622	761	15	a	a	DET
inlawrev-3622	761	16	uniform	uniform	ADJ
inlawrev-3622	761	17	and	and	CCONJ
inlawrev-3622	761	18	equal	equal	ADJ
inlawrev-3622	761	19	rate	rate	NOUN
inlawrev-3622	761	20	,	,	PUNCT
inlawrev-3622	761	21	despite	despite	SCONJ
inlawrev-3622	761	22	its	its	PRON
inlawrev-3622	761	23	statewide	statewide	ADJ
inlawrev-3622	761	24	application	application	NOUN
inlawrev-3622	761	25	and	and	CCONJ
inlawrev-3622	761	26	use	use	NOUN
inlawrev-3622	761	27	.	.	PUNCT
inlawrev-3622	762	1	specifically	specifically	ADV
inlawrev-3622	762	2	,	,	PUNCT
inlawrev-3622	762	3	it	it	PRON
inlawrev-3622	762	4	cited	cite	VERB
inlawrev-3622	762	5	evidence	evidence	NOUN
inlawrev-3622	762	6	that	that	SCONJ
inlawrev-3622	762	7	griffin	griffin	PROPN
inlawrev-3622	762	8	paid	pay	VERB
inlawrev-3622	762	9	$	$	SYM
inlawrev-3622	762	10	166	166	NUM
inlawrev-3622	762	11	hcit	hcit	NOUN
inlawrev-3622	762	12	on	on	ADP
inlawrev-3622	762	13	his	his	PRON
inlawrev-3622	762	14	assessed	assessed	ADJ
inlawrev-3622	762	15	property	property	NOUN
inlawrev-3622	762	16	value	value	NOUN
inlawrev-3622	762	17	of	of	ADP
inlawrev-3622	762	18	$	$	SYM
inlawrev-3622	762	19	25,000	25,000	NUM
inlawrev-3622	762	20	in	in	ADP
inlawrev-3622	762	21	lake	lake	PROPN
inlawrev-3622	762	22	county	county	PROPN
inlawrev-3622	762	23	but	but	CCONJ
inlawrev-3622	762	24	that	that	SCONJ
inlawrev-3622	762	25	he	he	PRON
inlawrev-3622	762	26	would	would	AUX
inlawrev-3622	762	27	have	have	AUX
inlawrev-3622	762	28	only	only	ADV
inlawrev-3622	762	29	paid	pay	VERB
inlawrev-3622	762	30	$	$	SYM
inlawrev-3622	762	31	0.08	0.08	NUM
inlawrev-3622	762	32	in	in	ADP
inlawrev-3622	762	33	hcit	hcit	NOUN
inlawrev-3622	762	34	in	in	ADP
inlawrev-3622	762	35	johnson	johnson	PROPN
inlawrev-3622	762	36	county	county	PROPN
inlawrev-3622	762	37	for	for	ADP
inlawrev-3622	762	38	the	the	DET
inlawrev-3622	762	39	same	same	ADJ
inlawrev-3622	762	40	property	property	NOUN
inlawrev-3622	762	41	assessment	assessment	NOUN
inlawrev-3622	762	42	.	.	PUNCT
inlawrev-3622	763	1	accordingly	accordingly	ADV
inlawrev-3622	763	2	,	,	PUNCT
inlawrev-3622	763	3	the	the	DET
inlawrev-3622	763	4	tax	tax	NOUN
inlawrev-3622	763	5	court	court	NOUN
inlawrev-3622	763	6	ruled	rule	VERB
inlawrev-3622	763	7	that	that	SCONJ
inlawrev-3622	763	8	the	the	DET
inlawrev-3622	763	9	hcit	hcit	NOUN
inlawrev-3622	763	10	statute	statute	NOUN
inlawrev-3622	763	11	created	create	VERB
inlawrev-3622	763	12	an	an	DET
inlawrev-3622	763	13	arbitrary	arbitrary	ADJ
inlawrev-3622	763	14	classification	classification	NOUN
inlawrev-3622	763	15	based	base	VERB
inlawrev-3622	763	16	upon	upon	SCONJ
inlawrev-3622	763	17	a	a	DET
inlawrev-3622	763	18	taxpayer	taxpayer	NOUN
inlawrev-3622	763	19	's	's	PART
inlawrev-3622	763	20	county	county	NOUN
inlawrev-3622	763	21	of	of	ADP
inlawrev-3622	763	22	residence	residence	NOUN
inlawrev-3622	763	23	,	,	PUNCT
inlawrev-3622	763	24	not	not	PART
inlawrev-3622	763	25	on	on	ADP
inlawrev-3622	763	26	differences	difference	NOUN
inlawrev-3622	763	27	in	in	ADP
inlawrev-3622	763	28	ioc	ioc	NOUN
inlawrev-3622	763	29	property	property	NOUN
inlawrev-3622	763	30	.	.	PUNCT
inlawrev-3622	764	1	178	178	NUM
inlawrev-3622	764	2	.	.	PUNCT
inlawrev-3622	765	1	see	see	VERB
inlawrev-3622	765	2	706	706	NUM
inlawrev-3622	765	3	n.e.2d	n.e.2d	NOUN
inlawrev-3622	765	4	270	270	NUM
inlawrev-3622	765	5	(	(	PUNCT
inlawrev-3622	765	6	ind	ind	NOUN
inlawrev-3622	765	7	.	.	PUNCT
inlawrev-3622	766	1	tax	tax	PROPN
inlawrev-3622	766	2	ct	ct	PROPN
inlawrev-3622	766	3	.	.	PROPN
inlawrev-3622	766	4	2000	2000	NUM
inlawrev-3622	766	5	)	)	PUNCT
inlawrev-3622	766	6	.	.	PUNCT
inlawrev-3622	767	1	1	1	NUM
inlawrev-3622	767	2	79	79	NUM
inlawrev-3622	767	3	.	.	PUNCT
inlawrev-3622	768	1	griffin	griffin	PROPN
inlawrev-3622	768	2	1	1	NUM
inlawrev-3622	768	3	,	,	PUNCT
inlawrev-3622	768	4	765	765	NUM
inlawrev-3622	768	5	n.e.2d	n.e.2d	NOUN
inlawrev-3622	768	6	72	72	NUM
inlawrev-3622	768	7	1	1	NUM
inlawrev-3622	768	8	(	(	PUNCT
inlawrev-3622	768	9	citing	cite	VERB
inlawrev-3622	768	10	lake	lake	PROPN
inlawrev-3622	768	11	county	county	PROPN
inlawrev-3622	768	12	council	council	PROPN
inlawrev-3622	768	13	v.	v.	ADP
inlawrev-3622	768	14	state	state	PROPN
inlawrev-3622	768	15	bd	bd	PROPN
inlawrev-3622	768	16	.	.	PROPN
inlawrev-3622	768	17	oftax	oftax	PROPN
inlawrev-3622	768	18	comm'rs	comm'rs	PROPN
inlawrev-3622	768	19	,	,	PUNCT
inlawrev-3622	768	20	706	706	NUM
inlawrev-3622	768	21	n.e.2d	n.e.2d	NOUN
inlawrev-3622	768	22	270	270	NUM
inlawrev-3622	768	23	,	,	PUNCT
inlawrev-3622	768	24	277	277	NUM
inlawrev-3622	768	25	(	(	PUNCT
inlawrev-3622	768	26	ind	ind	NOUN
inlawrev-3622	768	27	.	.	PUNCT
inlawrev-3622	769	1	tax	tax	PROPN
inlawrev-3622	769	2	ct	ct	PROPN
inlawrev-3622	769	3	.	.	PROPN
inlawrev-3622	769	4	2000	2000	NUM
inlawrev-3622	769	5	)	)	PUNCT
inlawrev-3622	769	6	)	)	PUNCT
inlawrev-3622	769	7	.	.	PUNCT
inlawrev-3622	770	1	180	180	NUM
inlawrev-3622	770	2	.	.	PUNCT
inlawrev-3622	771	1	i	i	PRON
inlawrev-3622	771	2	d.	d.	PROPN
inlawrev-3622	771	3	at	at	ADP
inlawrev-3622	771	4	722	722	NUM
inlawrev-3622	771	5	.	.	PUNCT
inlawrev-3622	772	1	181	181	NUM
inlawrev-3622	772	2	.	.	PUNCT
inlawrev-3622	773	1	i	i	PRON
inlawrev-3622	773	2	d.	d.	PROPN
inlawrev-3622	773	3	182	182	NUM
inlawrev-3622	773	4	.	.	PUNCT
inlawrev-3622	774	1	i	i	PRON
inlawrev-3622	774	2	d.	d.	PROPN
inlawrev-3622	774	3	183	183	NUM
inlawrev-3622	774	4	.	.	PUNCT
inlawrev-3622	775	1	i	i	PRON
inlawrev-3622	775	2	d.	d.	PROPN
inlawrev-3622	775	3	till	till	SCONJ
inlawrev-3622	775	4	*	*	PROPN
inlawrev-3622	775	5	.	.	PUNCT
inlawrev-3622	776	1	184	184	NUM
inlawrev-3622	776	2	.	.	PUNCT
inlawrev-3622	777	1	i	i	PRON
inlawrev-3622	777	2	d.	d.	PROPN
inlawrev-3622	777	3	at	at	ADP
inlawrev-3622	777	4	723	723	NUM
inlawrev-3622	777	5	(	(	PUNCT
inlawrev-3622	777	6	quoting	quote	VERB
inlawrev-3622	777	7	ind	ind	NOUN
inlawrev-3622	777	8	.	.	PUNCT
inlawrev-3622	778	1	const	const	PROPN
inlawrev-3622	778	2	.	.	PUNCT
inlawrev-3622	779	1	art	art	NOUN
inlawrev-3622	779	2	.	.	PUNCT
inlawrev-3622	780	1	x	x	X
inlawrev-3622	780	2	,	,	PUNCT
inlawrev-3622	780	3	§	§	PROPN
inlawrev-3622	780	4	1	1	NUM
inlawrev-3622	780	5	)	)	PUNCT
inlawrev-3622	780	6	.	.	PUNCT
inlawrev-3622	781	1	185	185	NUM
inlawrev-3622	781	2	.	.	PUNCT
inlawrev-3622	782	1	i	i	PRON
inlawrev-3622	782	2	d.	d.	PROPN
inlawrev-3622	782	3	at	at	ADP
inlawrev-3622	782	4	724	724	NUM
inlawrev-3622	782	5	.	.	PUNCT
inlawrev-3622	782	6	1	1	NUM
inlawrev-3622	782	7	274	274	NUM
inlawrev-3622	782	8	indiana	indiana	NOUN
inlawrev-3622	782	9	law	law	NOUN
inlawrev-3622	782	10	review	review	NOUN
inlawrev-3622	783	1	[	[	X
inlawrev-3622	783	2	vol	vol	NOUN
inlawrev-3622	783	3	.	.	PUNCT
inlawrev-3622	783	4	36	36	NUM
inlawrev-3622	783	5	:	:	SYM
inlawrev-3622	783	6	125	125	NUM
inlawrev-3622	783	7	1	1	NUM
inlawrev-3622	783	8	6	6	NUM
inlawrev-3622	783	9	.	.	PUNCT
inlawrev-3622	783	10	blackbird	blackbird	NOUN
inlawrev-3622	783	11	farms	farm	NOUN
inlawrev-3622	783	12	apartment	apartment	NOUN
inlawrev-3622	783	13	,	,	PUNCT
inlawrev-3622	783	14	lp	lp	PROPN
inlawrev-3622	783	15	v.	v.	ADP
inlawrev-3622	783	16	department	department	PROPN
inlawrev-3622	783	17	of	of	ADP
inlawrev-3622	783	18	local	local	ADJ
inlawrev-3622	783	19	government	government	NOUN
inlawrev-3622	783	20	finance	finance	NOUN
inlawrev-3622	783	21	.	.	PUNCT
inlawrev-3622	784	1	196	196	NUM
inlawrev-3622	784	2	—	—	PUNCT
inlawrev-3622	784	3	blackbird	blackbird	NOUN
inlawrev-3622	784	4	farms	farm	NOUN
inlawrev-3622	784	5	apartment	apartment	NOUN
inlawrev-3622	784	6	,	,	PUNCT
inlawrev-3622	784	7	lp	lp	PROPN
inlawrev-3622	784	8	(	(	PUNCT
inlawrev-3622	784	9	"	"	PUNCT
inlawrev-3622	784	10	blackbird	blackbird	NOUN
inlawrev-3622	784	11	"	"	PUNCT
inlawrev-3622	784	12	)	)	PUNCT
inlawrev-3622	784	13	owns	own	VERB
inlawrev-3622	784	14	thirteen	thirteen	NUM
inlawrev-3622	784	15	acres	acre	NOUN
inlawrev-3622	784	16	of	of	ADP
inlawrev-3622	784	17	land	land	NOUN
inlawrev-3622	784	18	and	and	CCONJ
inlawrev-3622	784	19	154	154	NUM
inlawrev-3622	784	20	rental	rental	ADJ
inlawrev-3622	784	21	apartments	apartment	NOUN
inlawrev-3622	784	22	in	in	ADP
inlawrev-3622	784	23	tippecanoe	tippecanoe	PROPN
inlawrev-3622	784	24	county	county	NOUN
inlawrev-3622	784	25	.	.	PUNCT
inlawrev-3622	785	1	187	187	NUM
inlawrev-3622	786	1	the	the	DET
inlawrev-3622	786	2	state	state	NOUN
inlawrev-3622	786	3	board	board	NOUN
inlawrev-3622	786	4	promulgated	promulgate	VERB
inlawrev-3622	786	5	a	a	DET
inlawrev-3622	786	6	land	land	NOUN
inlawrev-3622	786	7	order	order	NOUN
inlawrev-3622	786	8	for	for	ADP
inlawrev-3622	786	9	the	the	DET
inlawrev-3622	786	10	1	1	NUM
inlawrev-3622	786	11	995	995	NUM
inlawrev-3622	786	12	general	general	ADJ
inlawrev-3622	786	13	assessment	assessment	NOUN
inlawrev-3622	786	14	that	that	PRON
inlawrev-3622	786	15	permitted	permit	VERB
inlawrev-3622	786	16	the	the	DET
inlawrev-3622	786	17	base	base	ADJ
inlawrev-3622	786	18	rate	rate	NOUN
inlawrev-3622	786	19	values	value	NOUN
inlawrev-3622	786	20	to	to	PART
inlawrev-3622	786	21	vary	vary	VERB
inlawrev-3622	786	22	between	between	ADP
inlawrev-3622	786	23	$	$	SYM
inlawrev-3622	786	24	5,000	5,000	NUM
inlawrev-3622	786	25	and	and	CCONJ
inlawrev-3622	786	26	$	$	SYM
inlawrev-3622	786	27	240,000	240,000	NUM
inlawrev-3622	786	28	per	per	ADP
inlawrev-3622	786	29	acre	acre	NOUN
inlawrev-3622	786	30	.	.	PUNCT
inlawrev-3622	787	1	assessors	assessor	NOUN
inlawrev-3622	787	2	valued	value	VERB
inlawrev-3622	787	3	blackbird	blackbird	NOUN
inlawrev-3622	787	4	's	's	PART
inlawrev-3622	787	5	land	land	NOUN
inlawrev-3622	787	6	at	at	ADP
inlawrev-3622	787	7	$	$	SYM
inlawrev-3622	787	8	60,000	60,000	NUM
inlawrev-3622	787	9	per	per	ADP
inlawrev-3622	787	10	acre	acre	NOUN
inlawrev-3622	787	11	.	.	PUNCT
inlawrev-3622	788	1	blackbird	blackbird	NOUN
inlawrev-3622	788	2	filed	file	VERB
inlawrev-3622	788	3	three	three	NUM
inlawrev-3622	788	4	form	form	NOUN
inlawrev-3622	788	5	130	130	NUM
inlawrev-3622	788	6	petitions	petition	NOUN
inlawrev-3622	788	7	for	for	ADP
inlawrev-3622	788	8	review	review	NOUN
inlawrev-3622	788	9	ofassessment	ofassessment	NOUN
inlawrev-3622	788	10	with	with	ADP
inlawrev-3622	788	11	the	the	DET
inlawrev-3622	788	12	county	county	NOUN
inlawrev-3622	788	13	board	board	NOUN
inlawrev-3622	788	14	.	.	PUNCT
inlawrev-3622	789	1	it	it	PRON
inlawrev-3622	789	2	argued	argue	VERB
inlawrev-3622	789	3	that	that	SCONJ
inlawrev-3622	789	4	its	its	PRON
inlawrev-3622	789	5	land	land	NOUN
inlawrev-3622	789	6	should	should	AUX
inlawrev-3622	789	7	have	have	AUX
inlawrev-3622	789	8	been	be	AUX
inlawrev-3622	789	9	valued	value	VERB
inlawrev-3622	789	10	between	between	ADP
inlawrev-3622	789	11	$	$	SYM
inlawrev-3622	789	12	30,000	30,000	NUM
inlawrev-3622	789	13	and	and	CCONJ
inlawrev-3622	789	14	$	$	SYM
inlawrev-3622	789	15	36,000	36,000	NUM
inlawrev-3622	789	16	.	.	PUNCT
inlawrev-3622	790	1	however	however	ADV
inlawrev-3622	790	2	,	,	PUNCT
inlawrev-3622	790	3	the	the	DET
inlawrev-3622	790	4	bor	bor	NOUN
inlawrev-3622	790	5	did	do	AUX
inlawrev-3622	790	6	not	not	PART
inlawrev-3622	790	7	change	change	VERB
inlawrev-3622	790	8	the	the	DET
inlawrev-3622	790	9	valuation	valuation	NOUN
inlawrev-3622	790	10	.	.	PUNCT
inlawrev-3622	791	1	blackbird	blackbird	PROPN
inlawrev-3622	791	2	then	then	ADV
inlawrev-3622	791	3	appealed	appeal	VERB
inlawrev-3622	791	4	to	to	ADP
inlawrev-3622	791	5	the	the	DET
inlawrev-3622	791	6	state	state	NOUN
inlawrev-3622	791	7	board	board	NOUN
inlawrev-3622	791	8	,	,	PUNCT
inlawrev-3622	791	9	but	but	CCONJ
inlawrev-3622	791	10	the	the	DET
inlawrev-3622	791	11	state	state	NOUN
inlawrev-3622	791	12	board	board	NOUN
inlawrev-3622	791	13	also	also	ADV
inlawrev-3622	791	14	declined	decline	VERB
inlawrev-3622	791	15	to	to	PART
inlawrev-3622	791	16	change	change	VERB
inlawrev-3622	791	17	the	the	DET
inlawrev-3622	791	18	assessment	assessment	NOUN
inlawrev-3622	791	19	.	.	PUNCT
inlawrev-3622	792	1	l88	l88	PROPN
inlawrev-3622	792	2	blackbird	blackbird	NOUN
inlawrev-3622	792	3	appealed	appeal	VERB
inlawrev-3622	792	4	in	in	ADP
inlawrev-3622	792	5	response	response	NOUN
inlawrev-3622	792	6	.	.	PUNCT
inlawrev-3622	793	1	the	the	DET
inlawrev-3622	793	2	court	court	NOUN
inlawrev-3622	793	3	ruled	rule	VERB
inlawrev-3622	793	4	that	that	SCONJ
inlawrev-3622	793	5	blackbird	blackbird	NOUN
inlawrev-3622	793	6	must	must	AUX
inlawrev-3622	793	7	present	present	VERB
inlawrev-3622	793	8	probative	probative	ADJ
inlawrev-3622	793	9	evidence	evidence	NOUN
inlawrev-3622	793	10	that	that	SCONJ
inlawrev-3622	793	11	comparable	comparable	ADJ
inlawrev-3622	793	12	properties	property	NOUN
inlawrev-3622	793	13	are	be	AUX
inlawrev-3622	793	14	assessed	assess	VERB
inlawrev-3622	793	15	and	and	CCONJ
inlawrev-3622	793	16	taxed	tax	VERB
inlawrev-3622	793	17	differently	differently	ADV
inlawrev-3622	793	18	to	to	PART
inlawrev-3622	793	19	challenge	challenge	VERB
inlawrev-3622	793	20	the	the	DET
inlawrev-3622	793	21	base	base	NOUN
inlawrev-3622	793	22	rate	rate	NOUN
inlawrev-3622	793	23	applied	apply	VERB
inlawrev-3622	793	24	under	under	ADP
inlawrev-3622	793	25	the	the	DET
inlawrev-3622	793	26	land	land	NOUN
inlawrev-3622	793	27	order	order	NOUN
inlawrev-3622	793	28	.	.	PUNCT
inlawrev-3622	794	1	189	189	NUM
inlawrev-3622	794	2	blackbird	blackbird	NOUN
inlawrev-3622	794	3	first	first	ADV
inlawrev-3622	794	4	attempted	attempt	VERB
inlawrev-3622	794	5	to	to	PART
inlawrev-3622	794	6	meet	meet	VERB
inlawrev-3622	794	7	this	this	DET
inlawrev-3622	794	8	burden	burden	NOUN
inlawrev-3622	794	9	via	via	ADP
inlawrev-3622	794	10	evidence	evidence	NOUN
inlawrev-3622	794	11	of	of	ADP
inlawrev-3622	794	12	comparable	comparable	ADJ
inlawrev-3622	794	13	land	land	NOUN
inlawrev-3622	794	14	assessments	assessment	NOUN
inlawrev-3622	794	15	.	.	PUNCT
inlawrev-3622	795	1	nevertheless	nevertheless	ADV
inlawrev-3622	795	2	,	,	PUNCT
inlawrev-3622	795	3	the	the	DET
inlawrev-3622	795	4	court	court	NOUN
inlawrev-3622	795	5	did	do	AUX
inlawrev-3622	795	6	not	not	PART
inlawrev-3622	795	7	find	find	VERB
inlawrev-3622	795	8	evidence	evidence	NOUN
inlawrev-3622	795	9	that	that	SCONJ
inlawrev-3622	795	10	seven	seven	NUM
inlawrev-3622	795	11	"	"	PUNCT
inlawrev-3622	795	12	comparable	comparable	ADJ
inlawrev-3622	795	13	"	"	PUNCT
inlawrev-3622	795	14	apartment	apartment	NOUN
inlawrev-3622	795	15	complexes	complex	NOUN
inlawrev-3622	795	16	in	in	ADP
inlawrev-3622	795	17	tippecanoe	tippecanoe	PROPN
inlawrev-3622	795	18	county	county	NOUN
inlawrev-3622	795	19	were	be	AUX
inlawrev-3622	795	20	assessed	assess	VERB
inlawrev-3622	795	21	at	at	ADP
inlawrev-3622	795	22	either	either	CCONJ
inlawrev-3622	795	23	$	$	SYM
inlawrev-3622	795	24	30,000	30,000	NUM
inlawrev-3622	795	25	per	per	ADP
inlawrev-3622	795	26	acre	acre	NOUN
inlawrev-3622	795	27	or	or	CCONJ
inlawrev-3622	795	28	$	$	SYM
inlawrev-3622	795	29	36,000	36,000	NUM
inlawrev-3622	795	30	per	per	ADP
inlawrev-3622	795	31	acre	acre	NOUN
inlawrev-3622	795	32	to	to	PART
inlawrev-3622	795	33	be	be	AUX
inlawrev-3622	795	34	persuasive	persuasive	ADJ
inlawrev-3622	795	35	.	.	PUNCT
inlawrev-3622	796	1	it	it	PRON
inlawrev-3622	796	2	turned	turn	VERB
inlawrev-3622	796	3	to	to	ADP
inlawrev-3622	796	4	indiana	indiana	PROPN
inlawrev-3622	796	5	supreme	supreme	PROPN
inlawrev-3622	796	6	court	court	PROPN
inlawrev-3622	796	7	precedent	precedent	NOUN
inlawrev-3622	796	8	and	and	CCONJ
inlawrev-3622	796	9	articulated	articulate	VERB
inlawrev-3622	796	10	that	that	SCONJ
inlawrev-3622	796	11	"	"	PUNCT
inlawrev-3622	796	12	whether	whether	SCONJ
inlawrev-3622	796	13	or	or	CCONJ
inlawrev-3622	796	14	not	not	PART
inlawrev-3622	796	15	properties	property	NOUN
inlawrev-3622	796	16	are	be	AUX
inlawrev-3622	796	17	similar	similar	ADJ
inlawrev-3622	796	18	enough	enough	ADV
inlawrev-3622	796	19	to	to	PART
inlawrev-3622	796	20	be	be	AUX
inlawrev-3622	796	21	considered	consider	VERB
inlawrev-3622	796	22	'	'	PUNCT
inlawrev-3622	796	23	comparable	comparable	ADJ
inlawrev-3622	796	24	'	'	PUNCT
inlawrev-3622	796	25	.	.	PUNCT
inlawrev-3622	796	26	.	.	PUNCT
inlawrev-3622	797	1	.	.	PUNCT
inlawrev-3622	797	2	depends	depend	VERB
inlawrev-3622	797	3	on	on	ADP
inlawrev-3622	797	4	a	a	DET
inlawrev-3622	797	5	number	number	NOUN
inlawrev-3622	797	6	of	of	ADP
inlawrev-3622	797	7	factors	factor	NOUN
inlawrev-3622	797	8	including	include	VERB
inlawrev-3622	797	9	but	but	CCONJ
inlawrev-3622	797	10	not	not	PART
inlawrev-3622	797	11	limited	limit	VERB
inlawrev-3622	797	12	to	to	PART
inlawrev-3622	797	13	size	size	NOUN
inlawrev-3622	797	14	,	,	PUNCT
inlawrev-3622	797	15	shape	shape	NOUN
inlawrev-3622	797	16	,	,	PUNCT
inlawrev-3622	797	17	topography	topography	NOUN
inlawrev-3622	797	18	,	,	PUNCT
inlawrev-3622	797	19	accessibility	accessibility	NOUN
inlawrev-3622	797	20	,	,	PUNCT
inlawrev-3622	797	21	use	use	NOUN
inlawrev-3622	797	22	.	.	PUNCT
inlawrev-3622	797	23	"	"	PUNCT
inlawrev-3622	798	1	190	190	NUM
inlawrev-3622	798	2	further	far	ADV
inlawrev-3622	798	3	,	,	PUNCT
inlawrev-3622	798	4	the	the	DET
inlawrev-3622	798	5	court	court	NOUN
inlawrev-3622	798	6	stated	state	VERB
inlawrev-3622	798	7	that	that	SCONJ
inlawrev-3622	798	8	properties	property	NOUN
inlawrev-3622	798	9	within	within	ADP
inlawrev-3622	798	10	each	each	DET
inlawrev-3622	798	11	geographic	geographic	ADJ
inlawrev-3622	798	12	area	area	NOUN
inlawrev-3622	798	13	,	,	PUNCT
inlawrev-3622	798	14	subdivision	subdivision	NOUN
inlawrev-3622	798	15	,	,	PUNCT
inlawrev-3622	798	16	or	or	CCONJ
inlawrev-3622	798	17	neighborhood	neighborhood	NOUN
inlawrev-3622	798	18	in	in	ADP
inlawrev-3622	798	19	a	a	DET
inlawrev-3622	798	20	land	land	NOUN
inlawrev-3622	798	21	order	order	NOUN
inlawrev-3622	798	22	are	be	AUX
inlawrev-3622	798	23	presumed	presume	VERB
inlawrev-3622	798	24	to	to	PART
inlawrev-3622	798	25	be	be	AUX
inlawrev-3622	798	26	comparable	comparable	ADJ
inlawrev-3622	798	27	.	.	PUNCT
inlawrev-3622	799	1	191	191	NUM
inlawrev-3622	799	2	the	the	DET
inlawrev-3622	799	3	court	court	NOUN
inlawrev-3622	799	4	then	then	ADV
inlawrev-3622	799	5	reasoned	reason	VERB
inlawrev-3622	799	6	that	that	SCONJ
inlawrev-3622	799	7	none	none	NOUN
inlawrev-3622	799	8	ofthe	ofthe	ADJ
inlawrev-3622	799	9	properties	property	NOUN
inlawrev-3622	799	10	that	that	PRON
inlawrev-3622	799	11	blackbird	blackbird	NOUN
inlawrev-3622	799	12	offered	offer	VERB
inlawrev-3622	799	13	into	into	ADP
inlawrev-3622	799	14	evidence	evidence	NOUN
inlawrev-3622	799	15	were	be	AUX
inlawrev-3622	799	16	in	in	ADP
inlawrev-3622	799	17	the	the	DET
inlawrev-3622	799	18	same	same	ADJ
inlawrev-3622	799	19	township	township	NOUN
inlawrev-3622	799	20	and	and	CCONJ
inlawrev-3622	799	21	thus	thus	ADV
inlawrev-3622	799	22	not	not	PART
inlawrev-3622	799	23	subject	subject	VERB
inlawrev-3622	799	24	to	to	ADP
inlawrev-3622	799	25	the	the	DET
inlawrev-3622	799	26	same	same	ADJ
inlawrev-3622	799	27	land	land	NOUN
inlawrev-3622	799	28	order	order	NOUN
inlawrev-3622	799	29	.	.	PUNCT
inlawrev-3622	800	1	additionally	additionally	ADV
inlawrev-3622	800	2	,	,	PUNCT
inlawrev-3622	800	3	it	it	PRON
inlawrev-3622	800	4	commented	comment	VERB
inlawrev-3622	800	5	that	that	SCONJ
inlawrev-3622	800	6	blackbird	blackbird	NOUN
inlawrev-3622	800	7	failed	fail	VERB
inlawrev-3622	800	8	to	to	PART
inlawrev-3622	800	9	explain	explain	VERB
inlawrev-3622	800	10	how	how	SCONJ
inlawrev-3622	800	11	the	the	DET
inlawrev-3622	800	12	properties	property	NOUN
inlawrev-3622	800	13	were	be	AUX
inlawrev-3622	800	14	comparable	comparable	ADJ
inlawrev-3622	800	15	and	and	CCONJ
inlawrev-3622	800	16	instead	instead	ADV
inlawrev-3622	800	17	merely	merely	ADV
inlawrev-3622	800	18	made	make	VERB
inlawrev-3622	800	19	a	a	DET
inlawrev-3622	800	20	conclusory	conclusory	ADJ
inlawrev-3622	800	21	statement	statement	NOUN
inlawrev-3622	800	22	that	that	SCONJ
inlawrev-3622	800	23	the	the	DET
inlawrev-3622	800	24	land	land	NOUN
inlawrev-3622	800	25	"	"	PUNCT
inlawrev-3622	800	26	is	be	AUX
inlawrev-3622	800	27	comparable	comparable	ADJ
inlawrev-3622	800	28	.	.	PUNCT
inlawrev-3622	801	1	"192	"192	PROPN
inlawrev-3622	801	2	thus	thus	ADV
inlawrev-3622	801	3	,	,	PUNCT
inlawrev-3622	801	4	the	the	DET
inlawrev-3622	801	5	court	court	NOUN
inlawrev-3622	801	6	did	do	AUX
inlawrev-3622	801	7	not	not	PART
inlawrev-3622	801	8	find	find	VERB
inlawrev-3622	801	9	such	such	ADJ
inlawrev-3622	801	10	conclusory	conclusory	ADJ
inlawrev-3622	801	11	statements	statement	NOUN
inlawrev-3622	801	12	to	to	PART
inlawrev-3622	801	13	be	be	AUX
inlawrev-3622	801	14	probative	probative	ADJ
inlawrev-3622	801	15	evidence	evidence	NOUN
inlawrev-3622	801	16	.	.	PUNCT
inlawrev-3622	802	1	besides	besides	SCONJ
inlawrev-3622	802	2	comparable	comparable	ADJ
inlawrev-3622	802	3	properties	property	NOUN
inlawrev-3622	802	4	,	,	PUNCT
inlawrev-3622	802	5	blackbird	blackbird	NOUN
inlawrev-3622	802	6	also	also	ADV
inlawrev-3622	802	7	attempted	attempt	VERB
inlawrev-3622	802	8	to	to	PART
inlawrev-3622	802	9	convince	convince	VERB
inlawrev-3622	802	10	the	the	DET
inlawrev-3622	802	11	court	court	NOUN
inlawrev-3622	802	12	through	through	ADP
inlawrev-3622	802	13	evidence	evidence	NOUN
inlawrev-3622	802	14	ofcomparable	ofcomparable	ADJ
inlawrev-3622	802	15	sales	sale	NOUN
inlawrev-3622	802	16	in	in	ADP
inlawrev-3622	802	17	tippecanoe	tippecanoe	PROPN
inlawrev-3622	802	18	county	county	NOUN
inlawrev-3622	802	19	.	.	PUNCT
inlawrev-3622	803	1	193	193	NUM
inlawrev-3622	803	2	it	it	PRON
inlawrev-3622	803	3	offered	offer	VERB
inlawrev-3622	803	4	a	a	DET
inlawrev-3622	803	5	list	list	NOUN
inlawrev-3622	803	6	of	of	ADP
inlawrev-3622	803	7	six	six	NUM
inlawrev-3622	803	8	land	land	NOUN
inlawrev-3622	803	9	sales	sale	NOUN
inlawrev-3622	803	10	made	make	VERB
inlawrev-3622	803	11	in	in	ADP
inlawrev-3622	803	12	tax	tax	NOUN
inlawrev-3622	803	13	years	year	NOUN
inlawrev-3622	803	14	1990	1990	NUM
inlawrev-3622	803	15	-	-	SYM
inlawrev-3622	803	16	94	94	NUM
inlawrev-3622	803	17	with	with	ADP
inlawrev-3622	803	18	purchase	purchase	NOUN
inlawrev-3622	803	19	prices	price	NOUN
inlawrev-3622	803	20	ranging	range	VERB
inlawrev-3622	803	21	from	from	ADP
inlawrev-3622	803	22	$	$	SYM
inlawrev-3622	803	23	1	1	NUM
inlawrev-3622	803	24	1,000	1,000	NUM
inlawrev-3622	803	25	to	to	PART
inlawrev-3622	803	26	$	$	SYM
inlawrev-3622	803	27	46,000	46,000	NUM
inlawrev-3622	803	28	.	.	PUNCT
inlawrev-3622	804	1	nevertheless	nevertheless	ADV
inlawrev-3622	804	2	,	,	PUNCT
inlawrev-3622	804	3	the	the	DET
inlawrev-3622	804	4	court	court	NOUN
inlawrev-3622	804	5	did	do	AUX
inlawrev-3622	804	6	not	not	PART
inlawrev-3622	804	7	find	find	VERB
inlawrev-3622	804	8	that	that	SCONJ
inlawrev-3622	804	9	these	these	DET
inlawrev-3622	804	10	sales	sale	NOUN
inlawrev-3622	804	11	were	be	AUX
inlawrev-3622	804	12	"	"	PUNCT
inlawrev-3622	804	13	comparable	comparable	ADJ
inlawrev-3622	804	14	"	"	PUNCT
inlawrev-3622	804	15	because	because	SCONJ
inlawrev-3622	804	16	they	they	PRON
inlawrev-3622	804	17	were	be	AUX
inlawrev-3622	804	18	made	make	VERB
inlawrev-3622	804	19	in	in	ADP
inlawrev-3622	804	20	other	other	ADJ
inlawrev-3622	804	21	townships	township	NOUN
inlawrev-3622	804	22	as	as	ADP
inlawrev-3622	804	23	before	before	ADV
inlawrev-3622	804	24	.	.	PUNCT
inlawrev-3622	805	1	likewise	likewise	ADV
inlawrev-3622	805	2	,	,	PUNCT
inlawrev-3622	805	3	it	it	PRON
inlawrev-3622	805	4	determined	determine	VERB
inlawrev-3622	805	5	that	that	SCONJ
inlawrev-3622	805	6	blackbird	blackbird	NOUN
inlawrev-3622	805	7	again	again	ADV
inlawrev-3622	805	8	did	do	AUX
inlawrev-3622	805	9	not	not	PART
inlawrev-3622	805	10	substantiate	substantiate	VERB
inlawrev-3622	805	11	the	the	DET
inlawrev-3622	805	12	costs	cost	NOUN
inlawrev-3622	805	13	and	and	CCONJ
inlawrev-3622	805	14	thereby	thereby	ADV
inlawrev-3622	805	15	failed	fail	VERB
inlawrev-3622	805	16	to	to	PART
inlawrev-3622	805	17	establish	establish	VERB
inlawrev-3622	805	18	its	its	PRON
inlawrev-3622	805	19	prima	prima	NOUN
inlawrev-3622	805	20	facie	facie	NOUN
inlawrev-3622	805	21	case	case	NOUN
inlawrev-3622	805	22	.	.	PUNCT
inlawrev-3622	806	1	194	194	NUM
inlawrev-3622	806	2	186	186	NUM
inlawrev-3622	806	3	.	.	PUNCT
inlawrev-3622	807	1	765	765	NUM
inlawrev-3622	807	2	n.e.2d	n.e.2d	NOUN
inlawrev-3622	807	3	71	71	NUM
inlawrev-3622	807	4	1	1	NUM
inlawrev-3622	807	5	(	(	PUNCT
inlawrev-3622	807	6	ind	ind	NOUN
inlawrev-3622	807	7	.	.	PUNCT
inlawrev-3622	808	1	tax	tax	PROPN
inlawrev-3622	808	2	ct	ct	PROPN
inlawrev-3622	808	3	.	.	PROPN
inlawrev-3622	808	4	2002	2002	NUM
inlawrev-3622	808	5	)	)	PUNCT
inlawrev-3622	808	6	.	.	PUNCT
inlawrev-3622	809	1	187	187	NUM
inlawrev-3622	809	2	.	.	X
inlawrev-3622	809	3	mat	mat	NOUN
inlawrev-3622	809	4	712	712	NUM
inlawrev-3622	809	5	.	.	PUNCT
inlawrev-3622	809	6	188	188	NUM
inlawrev-3622	809	7	.	.	PUNCT
inlawrev-3622	810	1	i	i	PRON
inlawrev-3622	810	2	d.	d.	PROPN
inlawrev-3622	810	3	at	at	ADP
inlawrev-3622	810	4	713	713	NUM
inlawrev-3622	810	5	.	.	PUNCT
inlawrev-3622	811	1	189	189	NUM
inlawrev-3622	811	2	.	.	PUNCT
inlawrev-3622	811	3	mat	mat	PROPN
inlawrev-3622	811	4	714	714	NUM
inlawrev-3622	811	5	.	.	PUNCT
inlawrev-3622	811	6	190	190	NUM
inlawrev-3622	811	7	.	.	PUNCT
inlawrev-3622	812	1	i	i	PRON
inlawrev-3622	812	2	d.	d.	PROPN
inlawrev-3622	812	3	(	(	PUNCT
inlawrev-3622	812	4	quoting	quote	VERB
inlawrev-3622	812	5	beyer	beyer	PROPN
inlawrev-3622	812	6	v.	v.	ADP
inlawrev-3622	812	7	state	state	PROPN
inlawrev-3622	812	8	,	,	PUNCT
inlawrev-3622	812	9	280	280	NUM
inlawrev-3622	812	10	n.e.2d	n.e.2d	NOUN
inlawrev-3622	812	11	604	604	NUM
inlawrev-3622	812	12	,	,	PUNCT
inlawrev-3622	812	13	607	607	NUM
inlawrev-3622	812	14	(	(	PUNCT
inlawrev-3622	812	15	1972	1972	NUM
inlawrev-3622	812	16	)	)	PUNCT
inlawrev-3622	812	17	)	)	PUNCT
inlawrev-3622	812	18	.	.	PUNCT
inlawrev-3622	813	1	191	191	X
inlawrev-3622	813	2	.	.	PUNCT
inlawrev-3622	814	1	i	i	PRON
inlawrev-3622	814	2	d.	d.	PROPN
inlawrev-3622	814	3	at	at	ADP
inlawrev-3622	814	4	712	712	NUM
inlawrev-3622	814	5	(	(	PUNCT
inlawrev-3622	814	6	citing	cite	VERB
inlawrev-3622	814	7	state	state	NOUN
inlawrev-3622	814	8	bd	bd	PROPN
inlawrev-3622	814	9	.	.	PROPN
inlawrev-3622	814	10	of	of	ADP
inlawrev-3622	814	11	tax	tax	NOUN
inlawrev-3622	814	12	comm'rs	comm'rs	PROPN
inlawrev-3622	814	13	v.	v.	ADP
inlawrev-3622	814	14	indianapolis	indianapolis	PROPN
inlawrev-3622	814	15	racquet	racquet	VERB
inlawrev-3622	814	16	club	club	NOUN
inlawrev-3622	814	17	,	,	PUNCT
inlawrev-3622	814	18	743	743	NUM
inlawrev-3622	814	19	n.e.2d	n.e.2d	NOUN
inlawrev-3622	814	20	247	247	NUM
inlawrev-3622	814	21	,	,	PUNCT
inlawrev-3622	814	22	251	251	NUM
inlawrev-3622	814	23	-	-	SYM
inlawrev-3622	814	24	52	52	NUM
inlawrev-3622	814	25	(	(	PUNCT
inlawrev-3622	814	26	ind	ind	NOUN
inlawrev-3622	814	27	.	.	PUNCT
inlawrev-3622	814	28	2001	2001	NUM
inlawrev-3622	814	29	)	)	PUNCT
inlawrev-3622	814	30	)	)	PUNCT
inlawrev-3622	814	31	.	.	PUNCT
inlawrev-3622	815	1	192	192	NUM
inlawrev-3622	815	2	.	.	X
inlawrev-3622	815	3	mat	mat	NOUN
inlawrev-3622	815	4	715	715	NUM
inlawrev-3622	815	5	.	.	PUNCT
inlawrev-3622	815	6	193	193	NUM
inlawrev-3622	815	7	.	.	PUNCT
inlawrev-3622	816	1	i	i	PRON
inlawrev-3622	816	2	d.	d.	PROPN
inlawrev-3622	816	3	194	194	NUM
inlawrev-3622	816	4	.	.	PUNCT
inlawrev-3622	817	1	mat	mat	NOUN
inlawrev-3622	817	2	716	716	NUM
inlawrev-3622	817	3	.	.	PUNCT
inlawrev-3622	817	4	2003	2003	NUM
inlawrev-3622	817	5	]	]	PUNCT
inlawrev-3622	818	1	taxation	taxation	NOUN
inlawrev-3622	818	2	1275	1275	NUM
inlawrev-3622	818	3	7	7	NUM
inlawrev-3622	818	4	.	.	PUNCT
inlawrev-3622	818	5	whetzel	whetzel	PROPN
inlawrev-3622	818	6	v.	v.	ADP
inlawrev-3622	818	7	department	department	PROPN
inlawrev-3622	818	8	of	of	ADP
inlawrev-3622	818	9	local	local	ADJ
inlawrev-3622	818	10	government	government	NOUN
inlawrev-3622	818	11	finance	finance	NOUN
inlawrev-3622	818	12	}	}	PUNCT
inlawrev-3622	818	13	95	95	NUM
inlawrev-3622	818	14	—	—	PUNCT
inlawrev-3622	818	15	whetzel	whetzel	ADJ
inlawrev-3622	818	16	purchased	purchase	VERB
inlawrev-3622	818	17	property	property	NOUN
inlawrev-3622	818	18	in	in	ADP
inlawrev-3622	818	19	harrison	harrison	PROPN
inlawrev-3622	818	20	county	county	NOUN
inlawrev-3622	818	21	in	in	ADP
inlawrev-3622	818	22	september	september	PROPN
inlawrev-3622	818	23	1	1	NUM
inlawrev-3622	818	24	995	995	NUM
inlawrev-3622	818	25	and	and	CCONJ
inlawrev-3622	818	26	received	receive	VERB
inlawrev-3622	818	27	a	a	DET
inlawrev-3622	818	28	notice	notice	NOUN
inlawrev-3622	818	29	of	of	ADP
inlawrev-3622	818	30	assessment	assessment	NOUN
inlawrev-3622	818	31	in	in	ADP
inlawrev-3622	818	32	september	september	PROPN
inlawrev-3622	818	33	1997	1997	NUM
inlawrev-3622	818	34	.	.	PUNCT
inlawrev-3622	819	1	196	196	NUM
inlawrev-3622	819	2	in	in	ADP
inlawrev-3622	819	3	march	march	PROPN
inlawrev-3622	819	4	1998	1998	NUM
inlawrev-3622	819	5	,	,	PUNCT
inlawrev-3622	819	6	he	he	PRON
inlawrev-3622	819	7	received	receive	VERB
inlawrev-3622	819	8	a	a	DET
inlawrev-3622	819	9	property	property	NOUN
inlawrev-3622	819	10	tax	tax	NOUN
inlawrev-3622	819	11	bill	bill	NOUN
inlawrev-3622	819	12	for	for	ADP
inlawrev-3622	819	13	the	the	DET
inlawrev-3622	819	14	1996	1996	NUM
inlawrev-3622	819	15	tax	tax	NOUN
inlawrev-3622	819	16	year	year	NOUN
inlawrev-3622	819	17	.	.	PUNCT
inlawrev-3622	820	1	this	this	DET
inlawrev-3622	820	2	bill	bill	NOUN
inlawrev-3622	820	3	included	include	VERB
inlawrev-3622	820	4	a	a	DET
inlawrev-3622	820	5	1	1	NUM
inlawrev-3622	820	6	0	0	NUM
inlawrev-3622	820	7	%	%	NOUN
inlawrev-3622	820	8	late	late	ADJ
inlawrev-3622	820	9	penalty	penalty	NOUN
inlawrev-3622	820	10	in	in	ADP
inlawrev-3622	820	11	the	the	DET
inlawrev-3622	820	12	amount	amount	NOUN
inlawrev-3622	820	13	of	of	ADP
inlawrev-3622	820	14	$	$	SYM
inlawrev-3622	820	15	1	1	NUM
inlawrev-3622	820	16	1	1	NUM
inlawrev-3622	820	17	0.06	0.06	NUM
inlawrev-3622	820	18	.	.	PUNCT
inlawrev-3622	821	1	although	although	SCONJ
inlawrev-3622	821	2	whetzel	whetzel	PROPN
inlawrev-3622	821	3	paid	pay	VERB
inlawrev-3622	821	4	the	the	DET
inlawrev-3622	821	5	bill	bill	NOUN
inlawrev-3622	821	6	and	and	CCONJ
inlawrev-3622	821	7	penalty	penalty	NOUN
inlawrev-3622	821	8	,	,	PUNCT
inlawrev-3622	821	9	he	he	PRON
inlawrev-3622	821	10	filed	file	VERB
inlawrev-3622	821	11	a	a	DET
inlawrev-3622	821	12	1	1	NUM
inlawrev-3622	821	13	33	33	NUM
inlawrev-3622	821	14	petition	petition	NOUN
inlawrev-3622	821	15	for	for	ADP
inlawrev-3622	821	16	correction	correction	NOUN
inlawrev-3622	821	17	of	of	ADP
inlawrev-3622	821	18	error	error	NOUN
inlawrev-3622	821	19	to	to	PART
inlawrev-3622	821	20	dispute	dispute	VERB
inlawrev-3622	821	21	the	the	DET
inlawrev-3622	821	22	penalty	penalty	NOUN
inlawrev-3622	821	23	.	.	PUNCT
inlawrev-3622	822	1	he	he	PRON
inlawrev-3622	822	2	argued	argue	VERB
inlawrev-3622	822	3	that	that	SCONJ
inlawrev-3622	822	4	he	he	PRON
inlawrev-3622	822	5	was	be	AUX
inlawrev-3622	822	6	not	not	PART
inlawrev-3622	822	7	given	give	VERB
inlawrev-3622	822	8	the	the	DET
inlawrev-3622	822	9	opportunity	opportunity	NOUN
inlawrev-3622	822	10	to	to	PART
inlawrev-3622	822	11	pay	pay	VERB
inlawrev-3622	822	12	the	the	DET
inlawrev-3622	822	13	tax	tax	NOUN
inlawrev-3622	822	14	bill	bill	NOUN
inlawrev-3622	822	15	in	in	ADP
inlawrev-3622	822	16	a	a	DET
inlawrev-3622	822	17	timely	timely	ADJ
inlawrev-3622	822	18	manner	manner	NOUN
inlawrev-3622	822	19	and	and	CCONJ
inlawrev-3622	822	20	that	that	SCONJ
inlawrev-3622	822	21	his	his	PRON
inlawrev-3622	822	22	initial	initial	ADJ
inlawrev-3622	822	23	bill	bill	NOUN
inlawrev-3622	822	24	included	include	VERB
inlawrev-3622	822	25	the	the	DET
inlawrev-3622	822	26	penalty	penalty	NOUN
inlawrev-3622	822	27	.	.	PUNCT
inlawrev-3622	823	1	the	the	DET
inlawrev-3622	823	2	county	county	NOUN
inlawrev-3622	823	3	board	board	NOUN
inlawrev-3622	823	4	affirmed	affirm	VERB
inlawrev-3622	823	5	the	the	DET
inlawrev-3622	823	6	penalty	penalty	NOUN
inlawrev-3622	823	7	.	.	PUNCT
inlawrev-3622	824	1	whetzel	whetzel	PROPN
inlawrev-3622	824	2	appealed	appeal	VERB
inlawrev-3622	824	3	this	this	DET
inlawrev-3622	824	4	decision	decision	NOUN
inlawrev-3622	824	5	to	to	ADP
inlawrev-3622	824	6	the	the	DET
inlawrev-3622	824	7	state	state	NOUN
inlawrev-3622	824	8	board	board	NOUN
inlawrev-3622	824	9	,	,	PUNCT
inlawrev-3622	824	10	who	who	PRON
inlawrev-3622	824	11	in	in	ADP
inlawrev-3622	824	12	turn	turn	NOUN
inlawrev-3622	824	13	,	,	PUNCT
inlawrev-3622	824	14	claimed	claim	VERB
inlawrev-3622	824	15	that	that	SCONJ
inlawrev-3622	824	16	it	it	PRON
inlawrev-3622	824	17	did	do	AUX
inlawrev-3622	824	18	not	not	PART
inlawrev-3622	824	19	have	have	VERB
inlawrev-3622	824	20	authority	authority	NOUN
inlawrev-3622	824	21	to	to	PART
inlawrev-3622	824	22	hear	hear	VERB
inlawrev-3622	824	23	or	or	CCONJ
inlawrev-3622	824	24	decide	decide	VERB
inlawrev-3622	824	25	the	the	DET
inlawrev-3622	824	26	appeal	appeal	NOUN
inlawrev-3622	824	27	.	.	PUNCT
inlawrev-3622	825	1	whetzel	whetzel	PROPN
inlawrev-3622	825	2	therefore	therefore	ADV
inlawrev-3622	825	3	appealed	appeal	VERB
inlawrev-3622	825	4	to	to	ADP
inlawrev-3622	825	5	the	the	DET
inlawrev-3622	825	6	tax	tax	NOUN
inlawrev-3622	825	7	court	court	NOUN
inlawrev-3622	825	8	.	.	PUNCT
inlawrev-3622	826	1	the	the	DET
inlawrev-3622	826	2	tax	tax	NOUN
inlawrev-3622	826	3	court	court	NOUN
inlawrev-3622	826	4	first	first	ADV
inlawrev-3622	826	5	confirmed	confirm	VERB
inlawrev-3622	826	6	that	that	SCONJ
inlawrev-3622	826	7	it	it	PRON
inlawrev-3622	826	8	has	have	VERB
inlawrev-3622	826	9	subject	subject	ADJ
inlawrev-3622	826	10	matterjurisdiction	matterjurisdiction	NOUN
inlawrev-3622	826	11	over	over	ADP
inlawrev-3622	826	12	any	any	DET
inlawrev-3622	826	13	case	case	NOUN
inlawrev-3622	826	14	arising	arise	VERB
inlawrev-3622	826	15	under	under	ADP
inlawrev-3622	826	16	indiana	indiana	PROPN
inlawrev-3622	826	17	tax	tax	NOUN
inlawrev-3622	826	18	laws	law	NOUN
inlawrev-3622	826	19	and	and	CCONJ
inlawrev-3622	826	20	that	that	PRON
inlawrev-3622	826	21	is	be	AUX
inlawrev-3622	826	22	an	an	DET
inlawrev-3622	826	23	initial	initial	ADJ
inlawrev-3622	826	24	appeal	appeal	NOUN
inlawrev-3622	826	25	of	of	ADP
inlawrev-3622	826	26	a	a	DET
inlawrev-3622	826	27	state	state	NOUN
inlawrev-3622	826	28	board	board	NOUN
inlawrev-3622	826	29	final	final	ADJ
inlawrev-3622	826	30	determination	determination	NOUN
inlawrev-3622	826	31	.	.	PUNCT
inlawrev-3622	827	1	197	197	NUM
inlawrev-3622	827	2	consequently	consequently	ADV
inlawrev-3622	827	3	,	,	PUNCT
inlawrev-3622	827	4	it	it	PRON
inlawrev-3622	827	5	explored	explore	VERB
inlawrev-3622	827	6	whether	whether	SCONJ
inlawrev-3622	827	7	the	the	DET
inlawrev-3622	827	8	state	state	NOUN
inlawrev-3622	827	9	board	board	NOUN
inlawrev-3622	827	10	made	make	VERB
inlawrev-3622	827	11	a	a	DET
inlawrev-3622	827	12	final	final	ADJ
inlawrev-3622	827	13	determination	determination	NOUN
inlawrev-3622	827	14	to	to	PART
inlawrev-3622	827	15	allow	allow	VERB
inlawrev-3622	827	16	for	for	ADP
inlawrev-3622	827	17	subject	subject	ADJ
inlawrev-3622	827	18	matter	matter	NOUN
inlawrev-3622	827	19	jurisdiction	jurisdiction	NOUN
inlawrev-3622	827	20	over	over	ADP
inlawrev-3622	827	21	the	the	DET
inlawrev-3622	827	22	appeal	appeal	NOUN
inlawrev-3622	827	23	.	.	PUNCT
inlawrev-3622	828	1	it	it	PRON
inlawrev-3622	828	2	noted	note	VERB
inlawrev-3622	828	3	that	that	SCONJ
inlawrev-3622	828	4	the	the	DET
inlawrev-3622	828	5	state	state	NOUN
inlawrev-3622	828	6	board	board	NOUN
inlawrev-3622	828	7	titled	title	VERB
inlawrev-3622	828	8	their	their	PRON
inlawrev-3622	828	9	decision	decision	NOUN
inlawrev-3622	828	10	"	"	PUNCT
inlawrev-3622	828	11	final	final	ADJ
inlawrev-3622	828	12	determination	determination	NOUN
inlawrev-3622	828	13	,	,	PUNCT
inlawrev-3622	828	14	"	"	PUNCT
inlawrev-3622	828	15	yet	yet	ADV
inlawrev-3622	828	16	at	at	ADP
inlawrev-3622	828	17	the	the	DET
inlawrev-3622	828	18	same	same	ADJ
inlawrev-3622	828	19	time	time	NOUN
inlawrev-3622	828	20	deemed	deem	VERB
inlawrev-3622	828	21	that	that	SCONJ
inlawrev-3622	828	22	it	it	PRON
inlawrev-3622	828	23	did	do	AUX
inlawrev-3622	828	24	not	not	PART
inlawrev-3622	828	25	have	have	VERB
inlawrev-3622	828	26	statutory	statutory	ADJ
inlawrev-3622	828	27	authority	authority	NOUN
inlawrev-3622	828	28	to	to	PART
inlawrev-3622	828	29	decide	decide	VERB
inlawrev-3622	828	30	the	the	DET
inlawrev-3622	828	31	late	late	ADJ
inlawrev-3622	828	32	penalty	penalty	NOUN
inlawrev-3622	828	33	issue	issue	NOUN
inlawrev-3622	828	34	.	.	PUNCT
inlawrev-3622	829	1	the	the	DET
inlawrev-3622	829	2	tax	tax	NOUN
inlawrev-3622	829	3	court	court	NOUN
inlawrev-3622	829	4	reasoned	reason	VERB
inlawrev-3622	829	5	that	that	SCONJ
inlawrev-3622	829	6	this	this	PRON
inlawrev-3622	829	7	qualified	qualified	ADJ
inlawrev-3622	829	8	as	as	ADP
inlawrev-3622	829	9	a	a	DET
inlawrev-3622	829	10	final	final	ADJ
inlawrev-3622	829	11	determination	determination	NOUN
inlawrev-3622	829	12	for	for	ADP
inlawrev-3622	829	13	their	their	PRON
inlawrev-3622	829	14	jurisdiction	jurisdiction	NOUN
inlawrev-3622	829	15	purpose	purpose	NOUN
inlawrev-3622	829	16	,	,	PUNCT
inlawrev-3622	829	17	even	even	ADV
inlawrev-3622	829	18	though	though	SCONJ
inlawrev-3622	829	19	the	the	DET
inlawrev-3622	829	20	state	state	NOUN
inlawrev-3622	829	21	board	board	NOUN
inlawrev-3622	829	22	did	do	AUX
inlawrev-3622	829	23	not	not	PART
inlawrev-3622	829	24	decide	decide	VERB
inlawrev-3622	829	25	a	a	DET
inlawrev-3622	829	26	substantive	substantive	ADJ
inlawrev-3622	829	27	issue	issue	NOUN
inlawrev-3622	829	28	.	.	PUNCT
inlawrev-3622	830	1	however	however	ADV
inlawrev-3622	830	2	,	,	PUNCT
inlawrev-3622	830	3	given	give	VERB
inlawrev-3622	830	4	the	the	DET
inlawrev-3622	830	5	state	state	NOUN
inlawrev-3622	830	6	board	board	NOUN
inlawrev-3622	830	7	's	's	PART
inlawrev-3622	830	8	treatment	treatment	NOUN
inlawrev-3622	830	9	of	of	ADP
inlawrev-3622	830	10	the	the	DET
inlawrev-3622	830	11	case	case	NOUN
inlawrev-3622	830	12	,	,	PUNCT
inlawrev-3622	830	13	the	the	DET
inlawrev-3622	830	14	tax	tax	NOUN
inlawrev-3622	830	15	court	court	NOUN
inlawrev-3622	830	16	concluded	conclude	VERB
inlawrev-3622	830	17	that	that	SCONJ
inlawrev-3622	830	18	it	it	PRON
inlawrev-3622	830	19	could	could	AUX
inlawrev-3622	830	20	only	only	ADV
inlawrev-3622	830	21	decide	decide	VERB
inlawrev-3622	830	22	the	the	DET
inlawrev-3622	830	23	limited	limited	ADJ
inlawrev-3622	830	24	issue	issue	NOUN
inlawrev-3622	830	25	of	of	ADP
inlawrev-3622	830	26	whether	whether	SCONJ
inlawrev-3622	830	27	the	the	DET
inlawrev-3622	830	28	state	state	NOUN
inlawrev-3622	830	29	board	board	NOUN
inlawrev-3622	830	30	has	have	AUX
inlawrev-3622	830	31	the	the	DET
inlawrev-3622	830	32	procedural	procedural	ADJ
inlawrev-3622	830	33	authority	authority	NOUN
inlawrev-3622	830	34	to	to	PART
inlawrev-3622	830	35	address	address	VERB
inlawrev-3622	830	36	whetzel	whetzel	PROPN
inlawrev-3622	830	37	's	's	PART
inlawrev-3622	830	38	penalty	penalty	NOUN
inlawrev-3622	830	39	.	.	PUNCT
inlawrev-3622	831	1	198	198	NUM
inlawrev-3622	831	2	to	to	ADP
inlawrev-3622	831	3	this	this	DET
inlawrev-3622	831	4	end	end	NOUN
inlawrev-3622	831	5	,	,	PUNCT
inlawrev-3622	831	6	the	the	DET
inlawrev-3622	831	7	tax	tax	NOUN
inlawrev-3622	831	8	court	court	NOUN
inlawrev-3622	831	9	rationalized	rationalize	VERB
inlawrev-3622	831	10	that	that	SCONJ
inlawrev-3622	831	11	the	the	DET
inlawrev-3622	831	12	state	state	NOUN
inlawrev-3622	831	13	board	board	NOUN
inlawrev-3622	831	14	could	could	AUX
inlawrev-3622	831	15	decide	decide	VERB
inlawrev-3622	831	16	the	the	DET
inlawrev-3622	831	17	penalty	penalty	NOUN
inlawrev-3622	831	18	issue	issue	NOUN
inlawrev-3622	831	19	only	only	ADV
inlawrev-3622	831	20	if	if	SCONJ
inlawrev-3622	831	21	it	it	PRON
inlawrev-3622	831	22	was	be	AUX
inlawrev-3622	831	23	permitted	permit	VERB
inlawrev-3622	831	24	to	to	PART
inlawrev-3622	831	25	do	do	VERB
inlawrev-3622	831	26	so	so	ADV
inlawrev-3622	831	27	by	by	ADP
inlawrev-3622	831	28	statute	statute	NOUN
inlawrev-3622	831	29	.	.	PUNCT
inlawrev-3622	832	1	it	it	PRON
inlawrev-3622	832	2	then	then	ADV
inlawrev-3622	832	3	reviewed	review	VERB
inlawrev-3622	832	4	indiana	indiana	PROPN
inlawrev-3622	832	5	code	code	PROPN
inlawrev-3622	832	6	section	section	NOUN
inlawrev-3622	832	7	6	6	NUM
inlawrev-3622	832	8	-	-	SYM
inlawrev-3622	832	9	1.1	1.1	NUM
inlawrev-3622	832	10	-	-	PUNCT
inlawrev-3622	832	11	30	30	NUM
inlawrev-3622	832	12	-	-	SYM
inlawrev-3622	832	13	1	1	NUM
inlawrev-3622	832	14	1(c	1(c	NUM
inlawrev-3622	832	15	)	)	PUNCT
inlawrev-3622	832	16	which	which	PRON
inlawrev-3622	832	17	provided	provide	VERB
inlawrev-3622	832	18	that	that	SCONJ
inlawrev-3622	832	19	the	the	DET
inlawrev-3622	832	20	appeals	appeal	NOUN
inlawrev-3622	832	21	division	division	NOUN
inlawrev-3622	832	22	of	of	ADP
inlawrev-3622	832	23	the	the	DET
inlawrev-3622	832	24	state	state	NOUN
inlawrev-3622	832	25	board	board	NOUN
inlawrev-3622	832	26	could	could	AUX
inlawrev-3622	832	27	review	review	VERB
inlawrev-3622	832	28	:	:	PUNCT
inlawrev-3622	832	29	(	(	PUNCT
inlawrev-3622	832	30	1	1	X
inlawrev-3622	832	31	)	)	PUNCT
inlawrev-3622	832	32	the	the	DET
inlawrev-3622	832	33	assessed	assessed	ADJ
inlawrev-3622	832	34	valuation	valuation	NOUN
inlawrev-3622	832	35	oftangible	oftangible	ADJ
inlawrev-3622	832	36	property	property	NOUN
inlawrev-3622	832	37	;	;	PUNCT
inlawrev-3622	832	38	(	(	PUNCT
inlawrev-3622	832	39	2	2	X
inlawrev-3622	832	40	)	)	PUNCT
inlawrev-3622	832	41	property	property	NOUN
inlawrev-3622	832	42	tax	tax	NOUN
inlawrev-3622	832	43	deductions	deduction	NOUN
inlawrev-3622	832	44	;	;	PUNCT
inlawrev-3622	832	45	(	(	PUNCT
inlawrev-3622	832	46	3	3	X
inlawrev-3622	832	47	)	)	PUNCT
inlawrev-3622	832	48	property	property	NOUN
inlawrev-3622	832	49	tax	tax	NOUN
inlawrev-3622	832	50	exemptions	exemption	NOUN
inlawrev-3622	832	51	;	;	PUNCT
inlawrev-3622	832	52	or	or	CCONJ
inlawrev-3622	832	53	(	(	PUNCT
inlawrev-3622	832	54	4	4	X
inlawrev-3622	832	55	)	)	PUNCT
inlawrev-3622	832	56	property	property	NOUN
inlawrev-3622	832	57	tax	tax	NOUN
inlawrev-3622	832	58	credits	credit	NOUN
inlawrev-3622	832	59	.	.	PUNCT
inlawrev-3622	832	60	199	199	NUM
inlawrev-3622	832	61	because	because	SCONJ
inlawrev-3622	832	62	the	the	DET
inlawrev-3622	832	63	statute	statute	NOUN
inlawrev-3622	832	64	did	do	AUX
inlawrev-3622	832	65	not	not	PART
inlawrev-3622	832	66	grant	grant	VERB
inlawrev-3622	832	67	power	power	NOUN
inlawrev-3622	832	68	to	to	PART
inlawrev-3622	832	69	review	review	VERB
inlawrev-3622	832	70	penalties	penalty	NOUN
inlawrev-3622	832	71	for	for	ADP
inlawrev-3622	832	72	the	the	DET
inlawrev-3622	832	73	late	late	ADJ
inlawrev-3622	832	74	payment	payment	NOUN
inlawrev-3622	832	75	of	of	ADP
inlawrev-3622	832	76	property	property	NOUN
inlawrev-3622	832	77	taxes	taxis	NOUN
inlawrev-3622	832	78	,	,	PUNCT
inlawrev-3622	832	79	the	the	DET
inlawrev-3622	832	80	tax	tax	NOUN
inlawrev-3622	832	81	court	court	NOUN
inlawrev-3622	832	82	thus	thus	ADV
inlawrev-3622	832	83	ruled	rule	VERB
inlawrev-3622	832	84	in	in	ADP
inlawrev-3622	832	85	favor	favor	NOUN
inlawrev-3622	832	86	of	of	ADP
inlawrev-3622	832	87	the	the	DET
inlawrev-3622	832	88	state	state	NOUN
inlawrev-3622	832	89	board	board	NOUN
inlawrev-3622	832	90	.	.	PUNCT
inlawrev-3622	833	1	200	200	NUM
inlawrev-3622	833	2	8	8	NUM
inlawrev-3622	833	3	.	.	PUNCT
inlawrev-3622	834	1	ldimanufacturing	ldimanufacturing	PROPN
inlawrev-3622	834	2	co.	co.	PROPN
inlawrev-3622	834	3	,	,	PUNCT
inlawrev-3622	834	4	inc	inc	PROPN
inlawrev-3622	834	5	.	.	PROPN
inlawrev-3622	835	1	v.	v.	ADP
inlawrev-3622	835	2	state	state	PROPN
inlawrev-3622	835	3	board	board	NOUN
inlawrev-3622	835	4	oftax	oftax	NOUN
inlawrev-3622	835	5	commissioners	commissioner	NOUN
inlawrev-3622	835	6	.	.	PUNCT
inlawrev-3622	836	1	201	201	NUM
inlawrev-3622	836	2	—	—	PUNCT
inlawrev-3622	836	3	ldi	ldi	PROPN
inlawrev-3622	836	4	manufacturing	manufacturing	PROPN
inlawrev-3622	836	5	co.	co.	PROPN
inlawrev-3622	836	6	,	,	PUNCT
inlawrev-3622	836	7	inc	inc	PROPN
inlawrev-3622	836	8	.	.	PROPN
inlawrev-3622	837	1	(	(	PUNCT
inlawrev-3622	837	2	"	"	PUNCT
inlawrev-3622	837	3	ldi	ldi	PROPN
inlawrev-3622	837	4	"	"	PUNCT
inlawrev-3622	837	5	)	)	PUNCT
inlawrev-3622	837	6	owns	own	VERB
inlawrev-3622	837	7	land	land	NOUN
inlawrev-3622	837	8	in	in	ADP
inlawrev-3622	837	9	logansport	logansport	PROPN
inlawrev-3622	837	10	,	,	PUNCT
inlawrev-3622	837	11	indiana	indiana	PROPN
inlawrev-3622	837	12	,	,	PUNCT
inlawrev-3622	837	13	where	where	SCONJ
inlawrev-3622	837	14	it	it	PRON
inlawrev-3622	837	15	placed	place	VERB
inlawrev-3622	837	16	two	two	NUM
inlawrev-3622	837	17	preengineered	preengineered	ADJ
inlawrev-3622	837	18	buildings	building	NOUN
inlawrev-3622	837	19	.	.	PUNCT
inlawrev-3622	838	1	the	the	DET
inlawrev-3622	838	2	township	township	NOUN
inlawrev-3622	838	3	assessed	assess	VERB
inlawrev-3622	838	4	these	these	DET
inlawrev-3622	838	5	buildings	building	NOUN
inlawrev-3622	838	6	as	as	ADP
inlawrev-3622	838	7	improvements	improvement	NOUN
inlawrev-3622	838	8	under	under	ADP
inlawrev-3622	838	9	the	the	DET
inlawrev-3622	838	10	general	general	ADJ
inlawrev-3622	838	11	commercial	commercial	ADJ
inlawrev-3622	838	12	industrial	industrial	NOUN
inlawrev-3622	838	13	(	(	PUNCT
inlawrev-3622	838	14	"	"	PUNCT
inlawrev-3622	838	15	go	go	VERB
inlawrev-3622	838	16	"	"	PUNCT
inlawrev-3622	838	17	)	)	PUNCT
inlawrev-3622	838	18	light	light	ADJ
inlawrev-3622	838	19	manufacturing	manufacturing	NOUN
inlawrev-3622	838	20	model	model	NOUN
inlawrev-3622	838	21	.	.	PUNCT
inlawrev-3622	839	1	ldi	ldi	PROPN
inlawrev-3622	839	2	challenged	challenge	VERB
inlawrev-3622	839	3	the	the	DET
inlawrev-3622	839	4	application	application	NOUN
inlawrev-3622	839	5	of	of	ADP
inlawrev-3622	839	6	the	the	DET
inlawrev-3622	839	7	gci	gci	PROPN
inlawrev-3622	839	8	pricing	pricing	NOUN
inlawrev-3622	839	9	schedule	schedule	NOUN
inlawrev-3622	839	10	to	to	ADP
inlawrev-3622	839	11	the	the	DET
inlawrev-3622	839	12	improvements	improvement	NOUN
inlawrev-3622	839	13	by	by	ADP
inlawrev-3622	839	14	filing	file	VERB
inlawrev-3622	839	15	petitions	petition	NOUN
inlawrev-3622	839	16	to	to	ADP
inlawrev-3622	839	17	both	both	CCONJ
inlawrev-3622	839	18	the	the	DET
inlawrev-3622	839	19	cass	cass	PROPN
inlawrev-3622	839	20	county	county	PROPN
inlawrev-3622	839	21	property	property	NOUN
inlawrev-3622	839	22	tax	tax	NOUN
inlawrev-3622	839	23	assessment	assessment	NOUN
inlawrev-3622	839	24	board	board	NOUN
inlawrev-3622	839	25	ofappeals	ofappeal	NOUN
inlawrev-3622	839	26	and	and	CCONJ
inlawrev-3622	839	27	the	the	DET
inlawrev-3622	839	28	state	state	NOUN
inlawrev-3622	839	29	board	board	PROPN
inlawrev-3622	839	30	.	.	PUNCT
inlawrev-3622	840	1	ldi	ldi	PROPN
inlawrev-3622	840	2	argued	argue	VERB
inlawrev-3622	840	3	that	that	SCONJ
inlawrev-3622	840	4	the	the	DET
inlawrev-3622	840	5	gci	gci	PROPN
inlawrev-3622	840	6	schedule	schedule	NOUN
inlawrev-3622	840	7	was	be	AUX
inlawrev-3622	840	8	inappropriate	inappropriate	ADJ
inlawrev-3622	840	9	and	and	CCONJ
inlawrev-3622	840	10	that	that	SCONJ
inlawrev-3622	840	11	the	the	DET
inlawrev-3622	840	12	improvements	improvement	NOUN
inlawrev-3622	840	13	should	should	AUX
inlawrev-3622	840	14	have	have	AUX
inlawrev-3622	840	15	been	be	AUX
inlawrev-3622	840	16	assessed	assess	VERB
inlawrev-3622	840	17	under	under	ADP
inlawrev-3622	840	18	the	the	DET
inlawrev-3622	840	19	general	general	ADJ
inlawrev-3622	840	20	commercial	commercial	ADJ
inlawrev-3622	840	21	kit	kit	NOUN
inlawrev-3622	840	22	(	(	PUNCT
inlawrev-3622	840	23	"	"	PUNCT
inlawrev-3622	840	24	gck	gck	ADJ
inlawrev-3622	840	25	"	"	PUNCT
inlawrev-3622	840	26	)	)	PUNCT
inlawrev-3622	840	27	schedule	schedule	NOUN
inlawrev-3622	840	28	.	.	PUNCT
inlawrev-3622	841	1	however	however	ADV
inlawrev-3622	841	2	,	,	PUNCT
inlawrev-3622	841	3	both	both	DET
inlawrev-3622	841	4	1	1	NUM
inlawrev-3622	841	5	95	95	NUM
inlawrev-3622	841	6	.	.	PUNCT
inlawrev-3622	842	1	761	761	NUM
inlawrev-3622	842	2	n.e.2d	n.e.2d	NOUN
inlawrev-3622	842	3	9094	9094	NUM
inlawrev-3622	842	4	(	(	PUNCT
inlawrev-3622	842	5	ind	ind	NOUN
inlawrev-3622	842	6	.	.	PUNCT
inlawrev-3622	843	1	tax	tax	PROPN
inlawrev-3622	843	2	ct	ct	PROPN
inlawrev-3622	843	3	.	.	PROPN
inlawrev-3622	843	4	2002	2002	NUM
inlawrev-3622	843	5	)	)	PUNCT
inlawrev-3622	843	6	.	.	PUNCT
inlawrev-3622	844	1	196	196	NUM
inlawrev-3622	844	2	.	.	X
inlawrev-3622	844	3	mat	mat	PROPN
inlawrev-3622	844	4	905	905	NUM
inlawrev-3622	844	5	.	.	PUNCT
inlawrev-3622	845	1	197	197	NUM
inlawrev-3622	845	2	.	.	PUNCT
inlawrev-3622	846	1	i	i	PRON
inlawrev-3622	846	2	d.	d.	PROPN
inlawrev-3622	846	3	at	at	ADP
inlawrev-3622	846	4	906	906	NUM
inlawrev-3622	846	5	.	.	PUNCT
inlawrev-3622	846	6	198	198	NUM
inlawrev-3622	846	7	.	.	PUNCT
inlawrev-3622	847	1	i	i	PRON
inlawrev-3622	847	2	d.	d.	PROPN
inlawrev-3622	847	3	at	at	ADP
inlawrev-3622	847	4	901	901	NUM
inlawrev-3622	847	5	.	.	PUNCT
inlawrev-3622	847	6	199	199	NUM
inlawrev-3622	847	7	.	.	PUNCT
inlawrev-3622	848	1	i	i	PRON
inlawrev-3622	848	2	d.	d.	PROPN
inlawrev-3622	848	3	at	at	ADP
inlawrev-3622	848	4	908	908	NUM
inlawrev-3622	848	5	.	.	PUNCT
inlawrev-3622	849	1	200	200	NUM
inlawrev-3622	849	2	.	.	PUNCT
inlawrev-3622	850	1	i	i	PRON
inlawrev-3622	850	2	d.	d.	PROPN
inlawrev-3622	850	3	201	201	NUM
inlawrev-3622	850	4	.	.	PUNCT
inlawrev-3622	851	1	759	759	NUM
inlawrev-3622	851	2	n.e.2d	n.e.2d	NOUN
inlawrev-3622	851	3	685	685	NUM
inlawrev-3622	851	4	(	(	PUNCT
inlawrev-3622	851	5	ind	ind	NOUN
inlawrev-3622	851	6	.	.	PUNCT
inlawrev-3622	851	7	tax	tax	PROPN
inlawrev-3622	852	1	ct	ct	PROPN
inlawrev-3622	852	2	.	.	PROPN
inlawrev-3622	852	3	2001	2001	NUM
inlawrev-3622	852	4	)	)	PUNCT
inlawrev-3622	852	5	.	.	PUNCT
inlawrev-3622	853	1	1276	1276	NUM
inlawrev-3622	853	2	indiana	indiana	PROPN
inlawrev-3622	853	3	law	law	PROPN
inlawrev-3622	853	4	review	review	NOUN
inlawrev-3622	853	5	[	[	X
inlawrev-3622	853	6	vol	vol	NOUN
inlawrev-3622	853	7	.	.	PUNCT
inlawrev-3622	854	1	36:1251	36:1251	NUM
inlawrev-3622	854	2	entities	entity	NOUN
inlawrev-3622	854	3	affirmed	affirm	VERB
inlawrev-3622	854	4	the	the	DET
inlawrev-3622	854	5	original	original	ADJ
inlawrev-3622	854	6	decision	decision	NOUN
inlawrev-3622	854	7	to	to	PART
inlawrev-3622	854	8	apply	apply	VERB
inlawrev-3622	854	9	the	the	DET
inlawrev-3622	854	10	gci	gci	PROPN
inlawrev-3622	854	11	schedule	schedule	NOUN
inlawrev-3622	854	12	,	,	PUNCT
inlawrev-3622	854	13	and	and	CCONJ
inlawrev-3622	854	14	ldi	ldi	PROPN
inlawrev-3622	854	15	appealed	appeal	VERB
inlawrev-3622	854	16	to	to	ADP
inlawrev-3622	854	17	the	the	DET
inlawrev-3622	854	18	tax	tax	NOUN
inlawrev-3622	854	19	court	court	NOUN
inlawrev-3622	854	20	.	.	PUNCT
inlawrev-3622	855	1	202	202	NUM
inlawrev-3622	855	2	ldi	ldi	PROPN
inlawrev-3622	855	3	argued	argue	VERB
inlawrev-3622	855	4	that	that	SCONJ
inlawrev-3622	855	5	the	the	DET
inlawrev-3622	855	6	state	state	NOUN
inlawrev-3622	855	7	board	board	NOUN
inlawrev-3622	855	8	abused	abuse	VERB
inlawrev-3622	855	9	its	its	PRON
inlawrev-3622	855	10	discretion	discretion	NOUN
inlawrev-3622	855	11	and	and	CCONJ
inlawrev-3622	855	12	acted	act	VERB
inlawrev-3622	855	13	arbitrarily	arbitrarily	ADV
inlawrev-3622	855	14	and	and	CCONJ
inlawrev-3622	855	15	capriciously	capriciously	ADV
inlawrev-3622	855	16	by	by	ADP
inlawrev-3622	855	17	failing	fail	VERB
inlawrev-3622	855	18	to	to	PART
inlawrev-3622	855	19	apply	apply	VERB
inlawrev-3622	855	20	the	the	DET
inlawrev-3622	855	21	gck	gck	NOUN
inlawrev-3622	855	22	schedule	schedule	NOUN
inlawrev-3622	855	23	.	.	PUNCT
inlawrev-3622	856	1	the	the	DET
inlawrev-3622	856	2	tax	tax	NOUN
inlawrev-3622	856	3	court	court	NOUN
inlawrev-3622	856	4	recognized	recognize	VERB
inlawrev-3622	856	5	that	that	SCONJ
inlawrev-3622	856	6	ldi	ldi	PROPN
inlawrev-3622	856	7	presented	present	VERB
inlawrev-3622	856	8	evidence	evidence	NOUN
inlawrev-3622	856	9	that	that	SCONJ
inlawrev-3622	856	10	its	its	PRON
inlawrev-3622	856	11	improvements	improvement	NOUN
inlawrev-3622	856	12	were	be	AUX
inlawrev-3622	856	13	preengineered	preengineere	VERB
inlawrev-3622	856	14	buildings	building	NOUN
inlawrev-3622	856	15	and	and	CCONJ
inlawrev-3622	856	16	that	that	SCONJ
inlawrev-3622	856	17	components	component	NOUN
inlawrev-3622	856	18	ofthe	ofthe	NOUN
inlawrev-3622	856	19	improvements	improvement	NOUN
inlawrev-3622	856	20	were	be	AUX
inlawrev-3622	856	21	properly	properly	ADV
inlawrev-3622	856	22	listed	list	VERB
inlawrev-3622	856	23	and	and	CCONJ
inlawrev-3622	856	24	priced	price	VERB
inlawrev-3622	856	25	under	under	ADP
inlawrev-3622	856	26	the	the	DET
inlawrev-3622	856	27	gck	gck	NOUN
inlawrev-3622	856	28	schedule	schedule	NOUN
inlawrev-3622	856	29	.	.	PUNCT
inlawrev-3622	857	1	in	in	ADP
inlawrev-3622	857	2	addition	addition	NOUN
inlawrev-3622	857	3	,	,	PUNCT
inlawrev-3622	857	4	it	it	PRON
inlawrev-3622	857	5	commented	comment	VERB
inlawrev-3622	857	6	that	that	SCONJ
inlawrev-3622	857	7	ldi	ldi	PROPN
inlawrev-3622	857	8	explained	explain	VERB
inlawrev-3622	857	9	how	how	SCONJ
inlawrev-3622	857	10	to	to	PART
inlawrev-3622	857	11	calculate	calculate	VERB
inlawrev-3622	857	12	its	its	PRON
inlawrev-3622	857	13	base	base	NOUN
inlawrev-3622	857	14	rate	rate	NOUN
inlawrev-3622	857	15	under	under	ADP
inlawrev-3622	857	16	the	the	DET
inlawrev-3622	857	17	gck	gck	NOUN
inlawrev-3622	857	18	schedule.203	schedule.203	NOUN
inlawrev-3622	857	19	finally	finally	ADV
inlawrev-3622	857	20	,	,	PUNCT
inlawrev-3622	857	21	the	the	DET
inlawrev-3622	857	22	tax	tax	NOUN
inlawrev-3622	857	23	court	court	NOUN
inlawrev-3622	857	24	highlighted	highlight	VERB
inlawrev-3622	857	25	that	that	SCONJ
inlawrev-3622	857	26	the	the	DET
inlawrev-3622	857	27	state	state	NOUN
inlawrev-3622	857	28	board	board	NOUN
inlawrev-3622	857	29	had	have	AUX
inlawrev-3622	857	30	,	,	PUNCT
inlawrev-3622	857	31	in	in	ADP
inlawrev-3622	857	32	fact	fact	NOUN
inlawrev-3622	857	33	,	,	PUNCT
inlawrev-3622	857	34	admitted	admit	VERB
inlawrev-3622	857	35	that	that	SCONJ
inlawrev-3622	857	36	ldi	ldi	PROPN
inlawrev-3622	857	37	's	's	PART
inlawrev-3622	857	38	evidence	evidence	NOUN
inlawrev-3622	857	39	supported	support	VERB
inlawrev-3622	857	40	the	the	DET
inlawrev-3622	857	41	use	use	NOUN
inlawrev-3622	857	42	of	of	ADP
inlawrev-3622	857	43	the	the	DET
inlawrev-3622	857	44	gck	gck	NOUN
inlawrev-3622	857	45	schedule	schedule	NOUN
inlawrev-3622	857	46	.	.	PUNCT
inlawrev-3622	858	1	in	in	ADP
inlawrev-3622	858	2	light	light	NOUN
inlawrev-3622	858	3	of	of	ADP
inlawrev-3622	858	4	this	this	DET
inlawrev-3622	858	5	evidence	evidence	NOUN
inlawrev-3622	858	6	,	,	PUNCT
inlawrev-3622	858	7	the	the	DET
inlawrev-3622	858	8	tax	tax	NOUN
inlawrev-3622	858	9	court	court	NOUN
inlawrev-3622	858	10	determined	determine	VERB
inlawrev-3622	858	11	that	that	SCONJ
inlawrev-3622	858	12	ldi	ldi	PROPN
inlawrev-3622	858	13	had	have	AUX
inlawrev-3622	858	14	presented	present	VERB
inlawrev-3622	858	15	a	a	DET
inlawrev-3622	858	16	proper	proper	ADJ
inlawrev-3622	858	17	prima	prima	NOUN
inlawrev-3622	858	18	facie	facie	NOUN
inlawrev-3622	858	19	case	case	NOUN
inlawrev-3622	858	20	that	that	SCONJ
inlawrev-3622	858	21	its	its	PRON
inlawrev-3622	858	22	improvement	improvement	NOUN
inlawrev-3622	858	23	should	should	AUX
inlawrev-3622	858	24	have	have	AUX
inlawrev-3622	858	25	been	be	AUX
inlawrev-3622	858	26	assessed	assess	VERB
inlawrev-3622	858	27	under	under	ADP
inlawrev-3622	858	28	the	the	DET
inlawrev-3622	858	29	gck	gck	NOUN
inlawrev-3622	858	30	pricing	pricing	NOUN
inlawrev-3622	858	31	schedule	schedule	NOUN
inlawrev-3622	858	32	.	.	PUNCT
inlawrev-3622	859	1	it	it	PRON
inlawrev-3622	859	2	therefore	therefore	ADV
inlawrev-3622	859	3	determined	determine	VERB
inlawrev-3622	859	4	that	that	SCONJ
inlawrev-3622	859	5	the	the	DET
inlawrev-3622	859	6	burden	burden	NOUN
inlawrev-3622	859	7	shifted	shift	VERB
inlawrev-3622	859	8	to	to	ADP
inlawrev-3622	859	9	the	the	DET
inlawrev-3622	859	10	state	state	NOUN
inlawrev-3622	859	11	board	board	NOUN
inlawrev-3622	859	12	to	to	PART
inlawrev-3622	859	13	rebut	rebut	VERB
inlawrev-3622	859	14	ldi	ldi	PROPN
inlawrev-3622	859	15	's	's	PART
inlawrev-3622	859	16	evidence	evidence	NOUN
inlawrev-3622	859	17	and	and	CCONJ
inlawrev-3622	859	18	support	support	VERB
inlawrev-3622	859	19	its	its	PRON
inlawrev-3622	859	20	decision	decision	NOUN
inlawrev-3622	859	21	with	with	ADP
inlawrev-3622	859	22	substantial	substantial	ADJ
inlawrev-3622	859	23	evidence	evidence	NOUN
inlawrev-3622	859	24	.	.	PUNCT
inlawrev-3622	860	1	204	204	NUM
inlawrev-3622	860	2	to	to	PART
inlawrev-3622	860	3	meet	meet	VERB
inlawrev-3622	860	4	its	its	PRON
inlawrev-3622	860	5	burden	burden	NOUN
inlawrev-3622	860	6	,	,	PUNCT
inlawrev-3622	860	7	the	the	DET
inlawrev-3622	860	8	state	state	NOUN
inlawrev-3622	860	9	board	board	NOUN
inlawrev-3622	860	10	argued	argue	VERB
inlawrev-3622	860	11	that	that	SCONJ
inlawrev-3622	860	12	ldi	ldi	PROPN
inlawrev-3622	860	13	's	's	PART
inlawrev-3622	860	14	improvements	improvement	NOUN
inlawrev-3622	860	15	resulted	result	VERB
inlawrev-3622	860	16	in	in	ADP
inlawrev-3622	860	17	a	a	DET
inlawrev-3622	860	18	"	"	PUNCT
inlawrev-3622	860	19	special	special	ADJ
inlawrev-3622	860	20	purpose	purpose	NOUN
inlawrev-3622	860	21	design	design	NOUN
inlawrev-3622	860	22	building	building	NOUN
inlawrev-3622	860	23	.	.	PUNCT
inlawrev-3622	860	24	"	"	PUNCT
inlawrev-3622	861	1	as	as	ADP
inlawrev-3622	861	2	proofofthis	proofofthis	NOUN
inlawrev-3622	861	3	,	,	PUNCT
inlawrev-3622	861	4	it	it	PRON
inlawrev-3622	861	5	particularly	particularly	ADV
inlawrev-3622	861	6	relied	rely	VERB
inlawrev-3622	861	7	on	on	ADP
inlawrev-3622	861	8	ldi	ldi	PROPN
inlawrev-3622	861	9	's	's	PART
inlawrev-3622	861	10	statement	statement	NOUN
inlawrev-3622	861	11	that	that	SCONJ
inlawrev-3622	861	12	the	the	DET
inlawrev-3622	861	13	building	building	NOUN
inlawrev-3622	861	14	could	could	AUX
inlawrev-3622	861	15	be	be	AUX
inlawrev-3622	861	16	increased	increase	VERB
inlawrev-3622	861	17	in	in	ADP
inlawrev-3622	861	18	size	size	NOUN
inlawrev-3622	861	19	.	.	PUNCT
inlawrev-3622	862	1	in	in	ADP
inlawrev-3622	862	2	addition	addition	NOUN
inlawrev-3622	862	3	,	,	PUNCT
inlawrev-3622	862	4	the	the	DET
inlawrev-3622	862	5	state	state	NOUN
inlawrev-3622	862	6	board	board	NOUN
inlawrev-3622	862	7	accentuated	accentuate	VERB
inlawrev-3622	862	8	the	the	DET
inlawrev-3622	862	9	fact	fact	NOUN
inlawrev-3622	862	10	that	that	SCONJ
inlawrev-3622	862	11	certain	certain	ADJ
inlawrev-3622	862	12	of	of	ADP
inlawrev-3622	862	13	the	the	DET
inlawrev-3622	862	14	building	building	NOUN
inlawrev-3622	862	15	columns	column	NOUN
inlawrev-3622	862	16	were	be	AUX
inlawrev-3622	862	17	of	of	ADP
inlawrev-3622	862	18	a	a	DET
inlawrev-3622	862	19	thickness	thickness	NOUN
inlawrev-3622	862	20	twice	twice	ADV
inlawrev-3622	862	21	that	that	SCONJ
inlawrev-3622	862	22	ofother	ofother	ADJ
inlawrev-3622	862	23	columns	column	NOUN
inlawrev-3622	862	24	and	and	CCONJ
inlawrev-3622	862	25	deemed	deem	VERB
inlawrev-3622	862	26	these	these	DET
inlawrev-3622	862	27	"	"	PUNCT
inlawrev-3622	862	28	heavy	heavy	ADJ
inlawrev-3622	862	29	duty	duty	NOUN
inlawrev-3622	862	30	columns	column	NOUN
inlawrev-3622	862	31	.	.	PUNCT
inlawrev-3622	863	1	"205	"205	PROPN
inlawrev-3622	863	2	in	in	ADP
inlawrev-3622	863	3	its	its	PRON
inlawrev-3622	863	4	analysis	analysis	NOUN
inlawrev-3622	863	5	,	,	PUNCT
inlawrev-3622	863	6	the	the	DET
inlawrev-3622	863	7	tax	tax	NOUN
inlawrev-3622	863	8	court	court	NOUN
inlawrev-3622	863	9	utilized	utilize	VERB
inlawrev-3622	863	10	rules	rule	NOUN
inlawrev-3622	863	11	of	of	ADP
inlawrev-3622	863	12	statutory	statutory	ADJ
inlawrev-3622	863	13	construction	construction	NOUN
inlawrev-3622	863	14	to	to	PART
inlawrev-3622	863	15	interpret	interpret	VERB
inlawrev-3622	863	16	the	the	DET
inlawrev-3622	863	17	term	term	NOUN
inlawrev-3622	863	18	"	"	PUNCT
inlawrev-3622	863	19	special	special	ADJ
inlawrev-3622	863	20	purpose	purpose	NOUN
inlawrev-3622	863	21	design	design	NOUN
inlawrev-3622	863	22	.	.	PUNCT
inlawrev-3622	863	23	"	"	PUNCT
inlawrev-3622	864	1	underthese	underthese	ADJ
inlawrev-3622	864	2	rules	rule	NOUN
inlawrev-3622	864	3	,	,	PUNCT
inlawrev-3622	864	4	the	the	DET
inlawrev-3622	864	5	tax	tax	NOUN
inlawrev-3622	864	6	court	court	NOUN
inlawrev-3622	864	7	read	read	VERB
inlawrev-3622	864	8	the	the	DET
inlawrev-3622	864	9	term	term	NOUN
inlawrev-3622	864	10	strictly	strictly	ADV
inlawrev-3622	864	11	,	,	PUNCT
inlawrev-3622	864	12	giving	give	VERB
inlawrev-3622	864	13	the	the	DET
inlawrev-3622	864	14	words	word	NOUN
inlawrev-3622	864	15	and	and	CCONJ
inlawrev-3622	864	16	phrases	phrase	NOUN
inlawrev-3622	864	17	"	"	PUNCT
inlawrev-3622	864	18	their	their	PRON
inlawrev-3622	864	19	plain	plain	ADJ
inlawrev-3622	864	20	and	and	CCONJ
inlawrev-3622	864	21	ordinary	ordinary	ADJ
inlawrev-3622	864	22	meaning	meaning	NOUN
inlawrev-3622	864	23	unless	unless	SCONJ
inlawrev-3622	864	24	they	they	PRON
inlawrev-3622	864	25	[	[	X
inlawrev-3622	864	26	were	be	AUX
inlawrev-3622	864	27	]	]	PUNCT
inlawrev-3622	864	28	technical	technical	ADJ
inlawrev-3622	864	29	words	word	NOUN
inlawrev-3622	864	30	and	and	CCONJ
inlawrev-3622	864	31	phrases	phrase	NOUN
inlawrev-3622	864	32	having	have	VERB
inlawrev-3622	864	33	a	a	DET
inlawrev-3622	864	34	peculiar	peculiar	ADJ
inlawrev-3622	864	35	and	and	CCONJ
inlawrev-3622	864	36	appropriate	appropriate	ADJ
inlawrev-3622	864	37	meaning	meaning	NOUN
inlawrev-3622	864	38	in	in	ADP
inlawrev-3622	864	39	the	the	DET
inlawrev-3622	864	40	law	law	NOUN
inlawrev-3622	864	41	requiring	require	VERB
inlawrev-3622	864	42	definition	definition	NOUN
inlawrev-3622	864	43	according	accord	VERB
inlawrev-3622	864	44	to	to	ADP
inlawrev-3622	864	45	their	their	PRON
inlawrev-3622	864	46	technical	technical	ADJ
inlawrev-3622	864	47	import	import	NOUN
inlawrev-3622	864	48	.	.	PUNCT
inlawrev-3622	864	49	"	"	PUNCT
inlawrev-3622	865	1	206	206	NUM
inlawrev-3622	865	2	the	the	DET
inlawrev-3622	865	3	tax	tax	NOUN
inlawrev-3622	865	4	court	court	NOUN
inlawrev-3622	865	5	thus	thus	ADV
inlawrev-3622	865	6	defined	define	VERB
inlawrev-3622	865	7	"	"	PUNCT
inlawrev-3622	865	8	special	special	ADJ
inlawrev-3622	865	9	purpose	purpose	NOUN
inlawrev-3622	865	10	design	design	NOUN
inlawrev-3622	865	11	"	"	PUNCT
inlawrev-3622	865	12	as	as	ADP
inlawrev-3622	865	13	"	"	PUNCT
inlawrev-3622	865	14	[	[	X
inlawrev-3622	865	15	a	a	X
inlawrev-3622	865	16	]	]	X
inlawrev-3622	865	17	limited	limited	ADJ
inlawrev-3622	865	18	-	-	PUNCT
inlawrev-3622	865	19	market	market	NOUN
inlawrev-3622	865	20	property	property	NOUN
inlawrev-3622	865	21	with	with	ADP
inlawrev-3622	865	22	a	a	DET
inlawrev-3622	865	23	unique	unique	ADJ
inlawrev-3622	865	24	physical	physical	ADJ
inlawrev-3622	865	25	design	design	NOUN
inlawrev-3622	865	26	,	,	PUNCT
inlawrev-3622	865	27	special	special	ADJ
inlawrev-3622	865	28	construction	construction	NOUN
inlawrev-3622	865	29	materials	material	NOUN
inlawrev-3622	865	30	,	,	PUNCT
inlawrev-3622	865	31	or	or	CCONJ
inlawrev-3622	865	32	a	a	DET
inlawrev-3622	865	33	layout	layout	NOUN
inlawrev-3622	865	34	that	that	PRON
inlawrev-3622	865	35	restricts	restrict	VERB
inlawrev-3622	865	36	its	its	PRON
inlawrev-3622	865	37	utility	utility	NOUN
inlawrev-3622	865	38	to	to	ADP
inlawrev-3622	865	39	the	the	DET
inlawrev-3622	865	40	use	use	NOUN
inlawrev-3622	865	41	for	for	ADP
inlawrev-3622	865	42	which	which	PRON
inlawrev-3622	865	43	it	it	PRON
inlawrev-3622	865	44	was	be	AUX
inlawrev-3622	865	45	built	build	VERB
inlawrev-3622	865	46	[	[	X
inlawrev-3622	865	47	.	.	X
inlawrev-3622	865	48	]	]	X
inlawrev-3622	865	49	"	"	PUNCT
inlawrev-3622	865	50	207	207	NUM
inlawrev-3622	865	51	using	use	VERB
inlawrev-3622	865	52	this	this	DET
inlawrev-3622	865	53	definition	definition	NOUN
inlawrev-3622	865	54	,	,	PUNCT
inlawrev-3622	865	55	the	the	DET
inlawrev-3622	865	56	tax	tax	NOUN
inlawrev-3622	865	57	court	court	NOUN
inlawrev-3622	865	58	decided	decide	VERB
inlawrev-3622	865	59	that	that	SCONJ
inlawrev-3622	865	60	ldi	ldi	PROPN
inlawrev-3622	865	61	's	's	PART
inlawrev-3622	865	62	improvements	improvement	NOUN
inlawrev-3622	865	63	did	do	AUX
inlawrev-3622	865	64	not	not	PART
inlawrev-3622	865	65	constitute	constitute	VERB
inlawrev-3622	865	66	a	a	DET
inlawrev-3622	865	67	"	"	PUNCT
inlawrev-3622	865	68	special	special	ADJ
inlawrev-3622	865	69	purpose	purpose	NOUN
inlawrev-3622	865	70	design	design	NOUN
inlawrev-3622	865	71	building	building	NOUN
inlawrev-3622	865	72	.	.	PUNCT
inlawrev-3622	865	73	"	"	PUNCT
inlawrev-3622	866	1	it	it	PRON
inlawrev-3622	866	2	found	find	VERB
inlawrev-3622	866	3	that	that	SCONJ
inlawrev-3622	866	4	the	the	DET
inlawrev-3622	866	5	ability	ability	NOUN
inlawrev-3622	866	6	to	to	PART
inlawrev-3622	866	7	increase	increase	VERB
inlawrev-3622	866	8	the	the	DET
inlawrev-3622	866	9	building	building	NOUN
inlawrev-3622	866	10	's	's	PART
inlawrev-3622	866	11	size	size	NOUN
inlawrev-3622	866	12	and	and	CCONJ
inlawrev-3622	866	13	the	the	DET
inlawrev-3622	866	14	column	column	NOUN
inlawrev-3622	866	15	thickness	thickness	NOUN
inlawrev-3622	866	16	did	do	AUX
inlawrev-3622	866	17	not	not	PART
inlawrev-3622	866	18	mean	mean	VERB
inlawrev-3622	866	19	the	the	DET
inlawrev-3622	866	20	building	building	NOUN
inlawrev-3622	866	21	had	have	VERB
inlawrev-3622	866	22	a	a	DET
inlawrev-3622	866	23	unique	unique	ADJ
inlawrev-3622	866	24	design	design	NOUN
inlawrev-3622	866	25	,	,	PUNCT
inlawrev-3622	866	26	special	special	ADJ
inlawrev-3622	866	27	materials	material	NOUN
inlawrev-3622	866	28	,	,	PUNCT
inlawrev-3622	866	29	or	or	CCONJ
inlawrev-3622	866	30	restrictive	restrictive	ADJ
inlawrev-3622	866	31	layout	layout	NOUN
inlawrev-3622	866	32	that	that	PRON
inlawrev-3622	866	33	would	would	AUX
inlawrev-3622	866	34	limit	limit	VERB
inlawrev-3622	866	35	the	the	DET
inlawrev-3622	866	36	marketability	marketability	NOUN
inlawrev-3622	866	37	of	of	ADP
inlawrev-3622	866	38	the	the	DET
inlawrev-3622	866	39	building	building	NOUN
inlawrev-3622	866	40	.	.	PUNCT
inlawrev-3622	867	1	hence	hence	ADV
inlawrev-3622	867	2	,	,	PUNCT
inlawrev-3622	867	3	the	the	DET
inlawrev-3622	867	4	tax	tax	NOUN
inlawrev-3622	867	5	court	court	NOUN
inlawrev-3622	867	6	reversed	reverse	VERB
inlawrev-3622	867	7	the	the	DET
inlawrev-3622	867	8	final	final	ADJ
inlawrev-3622	867	9	determination	determination	NOUN
inlawrev-3622	867	10	of	of	ADP
inlawrev-3622	867	11	the	the	DET
inlawrev-3622	867	12	state	state	NOUN
inlawrev-3622	867	13	board	board	NOUN
inlawrev-3622	867	14	and	and	CCONJ
inlawrev-3622	867	15	remanded	remand	VERB
inlawrev-3622	867	16	the	the	DET
inlawrev-3622	867	17	case	case	NOUN
inlawrev-3622	867	18	for	for	ADP
inlawrev-3622	867	19	application	application	NOUN
inlawrev-3622	867	20	of	of	ADP
inlawrev-3622	867	21	the	the	DET
inlawrev-3622	867	22	gck	gck	NOUN
inlawrev-3622	867	23	schedule.208	schedule.208	NOUN
inlawrev-3622	867	24	9	9	NUM
inlawrev-3622	867	25	.	.	NOUN
inlawrev-3622	867	26	thousand	thousand	NUM
inlawrev-3622	867	27	trails	trail	NOUN
inlawrev-3622	867	28	,	,	PUNCT
inlawrev-3622	867	29	inc	inc	PROPN
inlawrev-3622	867	30	.	.	PROPN
inlawrev-3622	868	1	v.	v.	ADP
inlawrev-3622	868	2	stateboardoftax	stateboardoftax	ADJ
inlawrev-3622	868	3	commissioners	commissioner	NOUN
inlawrev-3622	868	4	.	.	PUNCT
inlawrev-3622	869	1	209	209	NUM
inlawrev-3622	869	2	—	—	SYM
inlawrev-3622	869	3	thousand	thousand	NUM
inlawrev-3622	869	4	trails	trail	NOUN
inlawrev-3622	869	5	,	,	PUNCT
inlawrev-3622	869	6	inc	inc	PROPN
inlawrev-3622	869	7	.	.	PROPN
inlawrev-3622	869	8	is	be	AUX
inlawrev-3622	869	9	a	a	DET
inlawrev-3622	869	10	commercial	commercial	ADJ
inlawrev-3622	869	11	resort	resort	NOUN
inlawrev-3622	869	12	in	in	ADP
inlawrev-3622	869	13	vermillion	vermillion	PROPN
inlawrev-3622	869	14	county	county	PROPN
inlawrev-3622	869	15	,	,	PUNCT
inlawrev-3622	869	16	indiana	indiana	PROPN
inlawrev-3622	869	17	,	,	PUNCT
inlawrev-3622	869	18	featuring	feature	VERB
inlawrev-3622	869	19	202	202	NUM
inlawrev-3622	869	20	.	.	PUNCT
inlawrev-3622	870	1	i	i	PRON
inlawrev-3622	870	2	d	d	PROPN
inlawrev-3622	870	3	at	at	ADP
inlawrev-3622	870	4	686	686	NUM
inlawrev-3622	870	5	-	-	SYM
inlawrev-3622	870	6	87	87	NUM
inlawrev-3622	870	7	.	.	PUNCT
inlawrev-3622	871	1	203	203	NUM
inlawrev-3622	871	2	.	.	PUNCT
inlawrev-3622	872	1	i	i	PRON
inlawrev-3622	872	2	d.	d.	PROPN
inlawrev-3622	872	3	at	at	ADP
inlawrev-3622	872	4	688	688	NUM
inlawrev-3622	872	5	.	.	PUNCT
inlawrev-3622	873	1	204	204	NUM
inlawrev-3622	873	2	.	.	PUNCT
inlawrev-3622	874	1	i	i	PRON
inlawrev-3622	874	2	d.	d.	PROPN
inlawrev-3622	874	3	205	205	NUM
inlawrev-3622	874	4	.	.	PUNCT
inlawrev-3622	875	1	mat	mat	NOUN
inlawrev-3622	875	2	689	689	NUM
inlawrev-3622	875	3	-	-	SYM
inlawrev-3622	875	4	90	90	NUM
inlawrev-3622	875	5	.	.	PUNCT
inlawrev-3622	875	6	206	206	NUM
inlawrev-3622	875	7	.	.	PUNCT
inlawrev-3622	876	1	i	i	PRON
inlawrev-3622	876	2	d.	d.	PROPN
inlawrev-3622	876	3	at	at	ADP
inlawrev-3622	876	4	689	689	NUM
inlawrev-3622	876	5	.	.	PUNCT
inlawrev-3622	876	6	207	207	NUM
inlawrev-3622	876	7	.	.	PUNCT
inlawrev-3622	877	1	i	i	PRON
inlawrev-3622	877	2	d.	d.	PROPN
inlawrev-3622	877	3	(	(	PUNCT
inlawrev-3622	877	4	quoting	quote	VERB
inlawrev-3622	877	5	appraisal	appraisal	NOUN
inlawrev-3622	877	6	institute	institute	NOUN
inlawrev-3622	877	7	,	,	PUNCT
inlawrev-3622	877	8	the	the	DET
inlawrev-3622	877	9	appraisal	appraisal	NOUN
inlawrev-3622	877	10	of	of	ADP
inlawrev-3622	877	11	real	real	ADJ
inlawrev-3622	877	12	estate	estate	NOUN
inlawrev-3622	877	13	25	25	NUM
inlawrev-3622	877	14	(	(	PUNCT
inlawrev-3622	877	15	1	1	NUM
inlawrev-3622	877	16	2th	2th	NOUN
inlawrev-3622	877	17	ed	ed	NOUN
inlawrev-3622	877	18	.	.	PROPN
inlawrev-3622	878	1	200	200	NUM
inlawrev-3622	878	2	1	1	NUM
inlawrev-3622	878	3	)	)	PUNCT
inlawrev-3622	878	4	)	)	PUNCT
inlawrev-3622	878	5	.	.	PUNCT
inlawrev-3622	879	1	208	208	NUM
inlawrev-3622	879	2	.	.	X
inlawrev-3622	879	3	mat	mat	NOUN
inlawrev-3622	879	4	690	690	NUM
inlawrev-3622	879	5	.	.	PUNCT
inlawrev-3622	879	6	209	209	NUM
inlawrev-3622	879	7	.	.	PUNCT
inlawrev-3622	880	1	757	757	NUM
inlawrev-3622	880	2	n.e.2d	n.e.2d	NOUN
inlawrev-3622	880	3	1072	1072	NUM
inlawrev-3622	880	4	(	(	PUNCT
inlawrev-3622	880	5	ind	ind	NOUN
inlawrev-3622	880	6	.	.	PUNCT
inlawrev-3622	881	1	tax	tax	PROPN
inlawrev-3622	881	2	ct	ct	PROPN
inlawrev-3622	881	3	.	.	PROPN
inlawrev-3622	881	4	2002	2002	NUM
inlawrev-3622	881	5	)	)	PUNCT
inlawrev-3622	881	6	.	.	PUNCT
inlawrev-3622	882	1	2003	2003	NUM
inlawrev-3622	882	2	]	]	PUNCT
inlawrev-3622	882	3	taxation	taxation	NOUN
inlawrev-3622	882	4	1277	1277	NUM
inlawrev-3622	882	5	campgrounds	campground	NOUN
inlawrev-3622	882	6	,	,	PUNCT
inlawrev-3622	882	7	a	a	DET
inlawrev-3622	882	8	lake	lake	NOUN
inlawrev-3622	882	9	,	,	PUNCT
inlawrev-3622	882	10	and	and	CCONJ
inlawrev-3622	882	11	related	related	ADJ
inlawrev-3622	882	12	facilities	facility	NOUN
inlawrev-3622	882	13	.	.	PUNCT
inlawrev-3622	883	1	in	in	ADP
inlawrev-3622	883	2	may	may	PROPN
inlawrev-3622	883	3	1993	1993	NUM
inlawrev-3622	883	4	,	,	PUNCT
inlawrev-3622	883	5	the	the	DET
inlawrev-3622	883	6	company	company	NOUN
inlawrev-3622	883	7	filed	file	VERB
inlawrev-3622	883	8	a	a	DET
inlawrev-3622	883	9	form	form	NOUN
inlawrev-3622	883	10	130	130	NUM
inlawrev-3622	883	11	petition	petition	NOUN
inlawrev-3622	883	12	with	with	ADP
inlawrev-3622	883	13	the	the	DET
inlawrev-3622	883	14	county	county	NOUN
inlawrev-3622	883	15	board	board	NOUN
inlawrev-3622	883	16	to	to	PART
inlawrev-3622	883	17	contest	contest	VERB
inlawrev-3622	883	18	its	its	PRON
inlawrev-3622	883	19	1	1	NUM
inlawrev-3622	883	20	992	992	NUM
inlawrev-3622	883	21	tax	tax	NOUN
inlawrev-3622	883	22	assessment	assessment	NOUN
inlawrev-3622	883	23	.	.	PUNCT
inlawrev-3622	884	1	the	the	DET
inlawrev-3622	884	2	county	county	NOUN
inlawrev-3622	884	3	board	board	NOUN
inlawrev-3622	884	4	then	then	ADV
inlawrev-3622	884	5	issued	issue	VERB
inlawrev-3622	884	6	a	a	DET
inlawrev-3622	884	7	final	final	ADJ
inlawrev-3622	884	8	determination	determination	NOUN
inlawrev-3622	884	9	reassessing	reassess	VERB
inlawrev-3622	884	10	thousand	thousand	NUM
inlawrev-3622	884	11	trails	trail	NOUN
inlawrev-3622	884	12	'	'	PART
inlawrev-3622	884	13	land	land	NOUN
inlawrev-3622	884	14	at	at	ADP
inlawrev-3622	884	15	$	$	SYM
inlawrev-3622	884	16	154,500	154,500	NUM
inlawrev-3622	884	17	and	and	CCONJ
inlawrev-3622	884	18	improvements	improvement	NOUN
inlawrev-3622	884	19	at	at	ADP
inlawrev-3622	884	20	$	$	SYM
inlawrev-3622	884	21	190,100	190,100	NUM
inlawrev-3622	884	22	.	.	PUNCT
inlawrev-3622	885	1	this	this	DET
inlawrev-3622	885	2	determination	determination	NOUN
inlawrev-3622	885	3	was	be	AUX
inlawrev-3622	885	4	,	,	PUNCT
inlawrev-3622	885	5	however	however	ADV
inlawrev-3622	885	6	,	,	PUNCT
inlawrev-3622	885	7	for	for	ADP
inlawrev-3622	885	8	the	the	DET
inlawrev-3622	885	9	1994	1994	NUM
inlawrev-3622	885	10	tax	tax	NOUN
inlawrev-3622	885	11	year	year	NOUN
inlawrev-3622	885	12	,	,	PUNCT
inlawrev-3622	885	13	not	not	PART
inlawrev-3622	885	14	the	the	DET
inlawrev-3622	885	15	1992	1992	NUM
inlawrev-3622	885	16	tax	tax	NOUN
inlawrev-3622	885	17	year	year	NOUN
inlawrev-3622	885	18	as	as	SCONJ
inlawrev-3622	885	19	petitioned	petition	VERB
inlawrev-3622	885	20	.	.	PUNCT
inlawrev-3622	886	1	believing	believe	VERB
inlawrev-3622	886	2	that	that	SCONJ
inlawrev-3622	886	3	the	the	DET
inlawrev-3622	886	4	decision	decision	NOUN
inlawrev-3622	886	5	was	be	AUX
inlawrev-3622	886	6	for	for	ADP
inlawrev-3622	886	7	the	the	DET
inlawrev-3622	886	8	1992	1992	NUM
inlawrev-3622	886	9	tax	tax	NOUN
inlawrev-3622	886	10	year	year	NOUN
inlawrev-3622	886	11	,	,	PUNCT
inlawrev-3622	886	12	thousand	thousand	NUM
inlawrev-3622	886	13	trails	trail	NOUN
inlawrev-3622	886	14	subsequently	subsequently	ADV
inlawrev-3622	886	15	filed	file	VERB
inlawrev-3622	886	16	a	a	DET
inlawrev-3622	886	17	form	form	NOUN
inlawrev-3622	886	18	131	131	NUM
inlawrev-3622	886	19	petition	petition	NOUN
inlawrev-3622	886	20	with	with	ADP
inlawrev-3622	886	21	the	the	DET
inlawrev-3622	886	22	state	state	NOUN
inlawrev-3622	886	23	board	board	NOUN
inlawrev-3622	886	24	in	in	ADP
inlawrev-3622	886	25	october	october	PROPN
inlawrev-3622	886	26	1994	1994	NUM
inlawrev-3622	886	27	that	that	PRON
inlawrev-3622	886	28	alleged	allege	VERB
inlawrev-3622	886	29	both	both	CCONJ
inlawrev-3622	886	30	subjective	subjective	ADJ
inlawrev-3622	886	31	and	and	CCONJ
inlawrev-3622	886	32	objective	objective	ADJ
inlawrev-3622	886	33	errors	error	NOUN
inlawrev-3622	886	34	in	in	ADP
inlawrev-3622	886	35	the	the	DET
inlawrev-3622	886	36	assessments	assessment	NOUN
inlawrev-3622	886	37	.	.	PUNCT
inlawrev-3622	887	1	in	in	ADP
inlawrev-3622	887	2	december	december	PROPN
inlawrev-3622	887	3	1	1	NUM
inlawrev-3622	887	4	995	995	NUM
inlawrev-3622	887	5	,	,	PUNCT
inlawrev-3622	887	6	thousand	thousand	NUM
inlawrev-3622	887	7	trails	trail	NOUN
inlawrev-3622	887	8	also	also	ADV
inlawrev-3622	887	9	filed	file	VERB
inlawrev-3622	887	10	form	form	NOUN
inlawrev-3622	887	11	133	133	NUM
inlawrev-3622	887	12	petitions	petition	NOUN
inlawrev-3622	887	13	for	for	ADP
inlawrev-3622	887	14	the	the	DET
inlawrev-3622	887	15	1992	1992	NUM
inlawrev-3622	887	16	and	and	CCONJ
inlawrev-3622	887	17	1993	1993	NUM
inlawrev-3622	887	18	tax	tax	NOUN
inlawrev-3622	887	19	years	year	NOUN
inlawrev-3622	887	20	,	,	PUNCT
inlawrev-3622	887	21	alleging	allege	VERB
inlawrev-3622	887	22	objective	objective	ADJ
inlawrev-3622	887	23	errors	error	NOUN
inlawrev-3622	887	24	in	in	ADP
inlawrev-3622	887	25	the	the	DET
inlawrev-3622	887	26	assessments	assessment	NOUN
inlawrev-3622	887	27	and	and	CCONJ
inlawrev-3622	887	28	requesting	request	VERB
inlawrev-3622	887	29	correction	correction	NOUN
inlawrev-3622	887	30	.	.	PUNCT
inlawrev-3622	888	1	the	the	DET
inlawrev-3622	888	2	state	state	PROPN
inlawrev-3622	888	3	board	board	NOUN
inlawrev-3622	888	4	issued	issue	VERB
inlawrev-3622	888	5	final	final	ADJ
inlawrev-3622	888	6	determinations	determination	NOUN
inlawrev-3622	888	7	on	on	ADP
inlawrev-3622	888	8	these	these	DET
inlawrev-3622	888	9	petitions	petition	NOUN
inlawrev-3622	888	10	in	in	ADP
inlawrev-3622	888	11	january	january	PROPN
inlawrev-3622	888	12	1997	1997	NUM
inlawrev-3622	888	13	.	.	PUNCT
inlawrev-3622	889	1	the	the	DET
inlawrev-3622	889	2	state	state	PROPN
inlawrev-3622	889	3	board	board	NOUN
inlawrev-3622	889	4	assessed	assess	VERB
inlawrev-3622	889	5	the	the	DET
inlawrev-3622	889	6	land	land	NOUN
inlawrev-3622	889	7	at	at	ADP
inlawrev-3622	889	8	$	$	SYM
inlawrev-3622	889	9	136,030	136,030	NUM
inlawrev-3622	889	10	and	and	CCONJ
inlawrev-3622	889	11	the	the	DET
inlawrev-3622	889	12	improvements	improvement	NOUN
inlawrev-3622	889	13	at	at	ADP
inlawrev-3622	889	14	$	$	SYM
inlawrev-3622	889	15	185,530	185,530	NUM
inlawrev-3622	889	16	.	.	PUNCT
inlawrev-3622	890	1	it	it	PRON
inlawrev-3622	890	2	also	also	ADV
inlawrev-3622	890	3	included	include	VERB
inlawrev-3622	890	4	a	a	DET
inlawrev-3622	890	5	new	new	ADJ
inlawrev-3622	890	6	assessment	assessment	NOUN
inlawrev-3622	890	7	for	for	ADP
inlawrev-3622	890	8	a	a	DET
inlawrev-3622	890	9	pool	pool	NOUN
inlawrev-3622	890	10	and	and	CCONJ
inlawrev-3622	890	11	pool	pool	NOUN
inlawrev-3622	890	12	apron	apron	NOUN
inlawrev-3622	890	13	on	on	ADP
inlawrev-3622	890	14	thousand	thousand	NUM
inlawrev-3622	890	15	trails	trail	NOUN
inlawrev-3622	890	16	'	'	PART
inlawrev-3622	890	17	property	property	NOUN
inlawrev-3622	890	18	that	that	PRON
inlawrev-3622	890	19	had	have	AUX
inlawrev-3622	890	20	been	be	AUX
inlawrev-3622	890	21	omitted	omit	VERB
inlawrev-3622	890	22	from	from	ADP
inlawrev-3622	890	23	the	the	DET
inlawrev-3622	890	24	original	original	ADJ
inlawrev-3622	890	25	assessment	assessment	NOUN
inlawrev-3622	890	26	.	.	PUNCT
inlawrev-3622	891	1	in	in	ADP
inlawrev-3622	891	2	making	make	VERB
inlawrev-3622	891	3	this	this	DET
inlawrev-3622	891	4	determination	determination	NOUN
inlawrev-3622	891	5	,	,	PUNCT
inlawrev-3622	891	6	the	the	DET
inlawrev-3622	891	7	state	state	NOUN
inlawrev-3622	891	8	board	board	NOUN
inlawrev-3622	891	9	did	do	AUX
inlawrev-3622	891	10	not	not	PART
inlawrev-3622	891	11	allow	allow	VERB
inlawrev-3622	891	12	the	the	DET
inlawrev-3622	891	13	company	company	NOUN
inlawrev-3622	891	14	to	to	PART
inlawrev-3622	891	15	present	present	VERB
inlawrev-3622	891	16	evidence	evidence	NOUN
inlawrev-3622	891	17	concerning	concern	VERB
inlawrev-3622	891	18	these	these	DET
inlawrev-3622	891	19	values	value	NOUN
inlawrev-3622	891	20	at	at	ADP
inlawrev-3622	891	21	a	a	DET
inlawrev-3622	891	22	hearing	hearing	NOUN
inlawrev-3622	891	23	.	.	PUNCT
inlawrev-3622	892	1	based	base	VERB
inlawrev-3622	892	2	on	on	ADP
inlawrev-3622	892	3	these	these	DET
inlawrev-3622	892	4	decisions	decision	NOUN
inlawrev-3622	892	5	,	,	PUNCT
inlawrev-3622	892	6	thousand	thousand	NUM
inlawrev-3622	892	7	trails	trail	NOUN
inlawrev-3622	892	8	appealed	appeal	VERB
inlawrev-3622	892	9	to	to	ADP
inlawrev-3622	892	10	the	the	DET
inlawrev-3622	892	11	tax	tax	NOUN
inlawrev-3622	892	12	court	court	NOUN
inlawrev-3622	892	13	in	in	ADP
inlawrev-3622	892	14	february	february	PROPN
inlawrev-3622	892	15	1997	1997	NUM
inlawrev-3622	892	16	.	.	PUNCT
inlawrev-3622	893	1	210	210	NUM
inlawrev-3622	893	2	first	first	ADV
inlawrev-3622	893	3	,	,	PUNCT
inlawrev-3622	893	4	the	the	DET
inlawrev-3622	893	5	tax	tax	NOUN
inlawrev-3622	893	6	court	court	NOUN
inlawrev-3622	893	7	reviewed	review	VERB
inlawrev-3622	893	8	its	its	PRON
inlawrev-3622	893	9	subject	subject	ADJ
inlawrev-3622	893	10	matterjurisdiction	matterjurisdiction	NOUN
inlawrev-3622	893	11	on	on	ADP
inlawrev-3622	893	12	review	review	NOUN
inlawrev-3622	893	13	ofthe	ofthe	ADJ
inlawrev-3622	893	14	130/13	130/13	NUM
inlawrev-3622	893	15	1	1	NUM
inlawrev-3622	893	16	petitions	petition	NOUN
inlawrev-3622	893	17	.	.	PUNCT
inlawrev-3622	894	1	because	because	SCONJ
inlawrev-3622	894	2	thousand	thousand	NUM
inlawrev-3622	894	3	trails	trail	NOUN
inlawrev-3622	894	4	failed	fail	VERB
inlawrev-3622	894	5	to	to	PART
inlawrev-3622	894	6	submit	submit	VERB
inlawrev-3622	894	7	its	its	PRON
inlawrev-3622	894	8	petition	petition	NOUN
inlawrev-3622	894	9	timely	timely	ADV
inlawrev-3622	894	10	a	a	DET
inlawrev-3622	894	11	fact	fact	NOUN
inlawrev-3622	894	12	not	not	PART
inlawrev-3622	894	13	disputed	dispute	VERB
inlawrev-3622	894	14	by	by	ADP
inlawrev-3622	894	15	the	the	DET
inlawrev-3622	894	16	parties	party	NOUN
inlawrev-3622	894	17	the	the	DET
inlawrev-3622	894	18	tax	tax	NOUN
inlawrev-3622	894	19	court	court	NOUN
inlawrev-3622	894	20	ruled	rule	VERB
inlawrev-3622	894	21	that	that	SCONJ
inlawrev-3622	894	22	the	the	DET
inlawrev-3622	894	23	company	company	NOUN
inlawrev-3622	894	24	did	do	AUX
inlawrev-3622	894	25	not	not	PART
inlawrev-3622	894	26	meet	meet	VERB
inlawrev-3622	894	27	the	the	DET
inlawrev-3622	894	28	statutory	statutory	ADJ
inlawrev-3622	894	29	requirements	requirement	NOUN
inlawrev-3622	894	30	for	for	ADP
inlawrev-3622	894	31	proper	proper	ADJ
inlawrev-3622	894	32	initiation	initiation	NOUN
inlawrev-3622	894	33	of	of	ADP
inlawrev-3622	894	34	a	a	DET
inlawrev-3622	894	35	tax	tax	NOUN
inlawrev-3622	894	36	appeal	appeal	NOUN
inlawrev-3622	894	37	on	on	ADP
inlawrev-3622	894	38	this	this	DET
inlawrev-3622	894	39	issue	issue	NOUN
inlawrev-3622	894	40	.	.	PUNCT
inlawrev-3622	895	1	211	211	NUM
inlawrev-3622	895	2	thus	thus	ADV
inlawrev-3622	895	3	,	,	PUNCT
inlawrev-3622	895	4	it	it	PRON
inlawrev-3622	895	5	barred	bar	VERB
inlawrev-3622	895	6	thousand	thousand	NUM
inlawrev-3622	895	7	trails	trail	NOUN
inlawrev-3622	895	8	from	from	ADP
inlawrev-3622	895	9	raising	raise	VERB
inlawrev-3622	895	10	objective	objective	ADJ
inlawrev-3622	895	11	and	and	CCONJ
inlawrev-3622	895	12	subjective	subjective	ADJ
inlawrev-3622	895	13	errors	error	NOUN
inlawrev-3622	895	14	in	in	ADP
inlawrev-3622	895	15	the	the	DET
inlawrev-3622	895	16	tax	tax	NOUN
inlawrev-3622	895	17	assessment	assessment	NOUN
inlawrev-3622	895	18	and	and	CCONJ
inlawrev-3622	895	19	summarily	summarily	ADV
inlawrev-3622	895	20	dismissed	dismiss	VERB
inlawrev-3622	895	21	the	the	DET
inlawrev-3622	895	22	company	company	NOUN
inlawrev-3622	895	23	's	's	PART
inlawrev-3622	895	24	appeal	appeal	NOUN
inlawrev-3622	895	25	of	of	ADP
inlawrev-3622	895	26	the	the	DET
inlawrev-3622	895	27	130/131	130/131	PROPN
inlawrev-3622	895	28	petition	petition	NOUN
inlawrev-3622	895	29	for	for	ADP
inlawrev-3622	895	30	lack	lack	NOUN
inlawrev-3622	895	31	of	of	ADP
inlawrev-3622	895	32	subject	subject	ADJ
inlawrev-3622	895	33	matter	matter	NOUN
inlawrev-3622	895	34	jurisdiction	jurisdiction	NOUN
inlawrev-3622	895	35	.	.	PUNCT
inlawrev-3622	896	1	212	212	NUM
inlawrev-3622	896	2	second	second	ADJ
inlawrev-3622	896	3	,	,	PUNCT
inlawrev-3622	896	4	regarding	regard	VERB
inlawrev-3622	896	5	the	the	DET
inlawrev-3622	896	6	133	133	NUM
inlawrev-3622	896	7	petitions	petition	NOUN
inlawrev-3622	896	8	,	,	PUNCT
inlawrev-3622	896	9	thousand	thousand	NUM
inlawrev-3622	896	10	trails	trail	NOUN
inlawrev-3622	896	11	argued	argue	VERB
inlawrev-3622	896	12	that	that	SCONJ
inlawrev-3622	896	13	the	the	DET
inlawrev-3622	896	14	information	information	NOUN
inlawrev-3622	896	15	included	include	VERB
inlawrev-3622	896	16	in	in	ADP
inlawrev-3622	896	17	its	its	PRON
inlawrev-3622	896	18	form	form	NOUN
inlawrev-3622	896	19	131	131	NUM
inlawrev-3622	896	20	petition	petition	NOUN
inlawrev-3622	896	21	was	be	AUX
inlawrev-3622	896	22	sufficient	sufficient	ADJ
inlawrev-3622	896	23	to	to	PART
inlawrev-3622	896	24	allow	allow	VERB
inlawrev-3622	896	25	the	the	DET
inlawrev-3622	896	26	state	state	NOUN
inlawrev-3622	896	27	board	board	NOUN
inlawrev-3622	896	28	to	to	PART
inlawrev-3622	896	29	"	"	PUNCT
inlawrev-3622	896	30	conclusively	conclusively	ADV
inlawrev-3622	896	31	know	know	VERB
inlawrev-3622	896	32	"	"	PUNCT
inlawrev-3622	896	33	that	that	SCONJ
inlawrev-3622	896	34	the	the	DET
inlawrev-3622	896	35	company	company	NOUN
inlawrev-3622	896	36	was	be	AUX
inlawrev-3622	896	37	entitled	entitle	VERB
inlawrev-3622	896	38	to	to	ADP
inlawrev-3622	896	39	reassessment	reassessment	NOUN
inlawrev-3622	896	40	and	and	CCONJ
inlawrev-3622	896	41	adjustments	adjustment	NOUN
inlawrev-3622	896	42	.	.	PUNCT
inlawrev-3622	897	1	the	the	DET
inlawrev-3622	897	2	company	company	NOUN
inlawrev-3622	897	3	sought	seek	VERB
inlawrev-3622	897	4	changes	change	NOUN
inlawrev-3622	897	5	on	on	ADP
inlawrev-3622	897	6	the	the	DET
inlawrev-3622	897	7	issues	issue	NOUN
inlawrev-3622	897	8	of	of	ADP
inlawrev-3622	897	9	land	land	NOUN
inlawrev-3622	897	10	classification	classification	NOUN
inlawrev-3622	897	11	,	,	PUNCT
inlawrev-3622	897	12	kit	kit	NOUN
inlawrev-3622	897	13	building	building	NOUN
inlawrev-3622	897	14	adjustment	adjustment	NOUN
inlawrev-3622	897	15	on	on	ADP
inlawrev-3622	897	16	a	a	DET
inlawrev-3622	897	17	maintenance	maintenance	NOUN
inlawrev-3622	897	18	building	building	NOUN
inlawrev-3622	897	19	,	,	PUNCT
inlawrev-3622	897	20	and	and	CCONJ
inlawrev-3622	897	21	the	the	DET
inlawrev-3622	897	22	application	application	NOUN
inlawrev-3622	897	23	of	of	ADP
inlawrev-3622	897	24	a	a	DET
inlawrev-3622	897	25	different	different	ADJ
inlawrev-3622	897	26	depreciation	depreciation	NOUN
inlawrev-3622	897	27	schedule	schedule	NOUN
inlawrev-3622	897	28	for	for	ADP
inlawrev-3622	897	29	an	an	DET
inlawrev-3622	897	30	office	office	NOUN
inlawrev-3622	897	31	building	building	NOUN
inlawrev-3622	897	32	.	.	PUNCT
inlawrev-3622	898	1	the	the	DET
inlawrev-3622	898	2	tax	tax	NOUN
inlawrev-3622	898	3	court	court	NOUN
inlawrev-3622	898	4	,	,	PUNCT
inlawrev-3622	898	5	however	however	ADV
inlawrev-3622	898	6	,	,	PUNCT
inlawrev-3622	898	7	stated	state	VERB
inlawrev-3622	898	8	that	that	SCONJ
inlawrev-3622	898	9	each	each	DET
inlawrev-3622	898	10	property	property	NOUN
inlawrev-3622	898	11	tax	tax	NOUN
inlawrev-3622	898	12	appeals	appeal	NOUN
inlawrev-3622	898	13	process	process	NOUN
inlawrev-3622	898	14	stands	stand	VERB
inlawrev-3622	898	15	alone	alone	ADJ
inlawrev-3622	898	16	and	and	CCONJ
inlawrev-3622	898	17	that	that	SCONJ
inlawrev-3622	898	18	the	the	DET
inlawrev-3622	898	19	information	information	NOUN
inlawrev-3622	898	20	in	in	ADP
inlawrev-3622	898	21	thousand	thousand	NUM
inlawrev-3622	898	22	trails	trail	NOUN
inlawrev-3622	898	23	'	'	PART
inlawrev-3622	898	24	appeal	appeal	NOUN
inlawrev-3622	898	25	of	of	ADP
inlawrev-3622	898	26	its	its	PRON
inlawrev-3622	898	27	1	1	NUM
inlawrev-3622	898	28	30/13	30/13	NUM
inlawrev-3622	898	29	1	1	NUM
inlawrev-3622	898	30	petition	petition	NOUN
inlawrev-3622	898	31	could	could	AUX
inlawrev-3622	898	32	not	not	PART
inlawrev-3622	898	33	be	be	AUX
inlawrev-3622	898	34	used	use	VERB
inlawrev-3622	898	35	to	to	PART
inlawrev-3622	898	36	support	support	VERB
inlawrev-3622	898	37	its	its	PRON
inlawrev-3622	898	38	1	1	NUM
inlawrev-3622	898	39	33	33	NUM
inlawrev-3622	898	40	petitions	petition	NOUN
inlawrev-3622	898	41	.	.	PUNCT
inlawrev-3622	899	1	213	213	NUM
inlawrev-3622	899	2	as	as	ADP
inlawrev-3622	899	3	a	a	DET
inlawrev-3622	899	4	result	result	NOUN
inlawrev-3622	899	5	,	,	PUNCT
inlawrev-3622	899	6	it	it	PRON
inlawrev-3622	899	7	deemed	deem	VERB
inlawrev-3622	899	8	that	that	SCONJ
inlawrev-3622	899	9	thousand	thousand	NUM
inlawrev-3622	899	10	trails	trail	NOUN
inlawrev-3622	899	11	did	do	AUX
inlawrev-3622	899	12	not	not	PART
inlawrev-3622	899	13	present	present	VERB
inlawrev-3622	899	14	any	any	DET
inlawrev-3622	899	15	evidence	evidence	NOUN
inlawrev-3622	899	16	to	to	PART
inlawrev-3622	899	17	substantiate	substantiate	VERB
inlawrev-3622	899	18	the	the	DET
inlawrev-3622	899	19	objective	objective	ADJ
inlawrev-3622	899	20	errors	error	NOUN
inlawrev-3622	899	21	alleged	allege	VERB
inlawrev-3622	899	22	in	in	ADP
inlawrev-3622	899	23	the	the	DET
inlawrev-3622	899	24	assessments	assessment	NOUN
inlawrev-3622	899	25	,	,	PUNCT
inlawrev-3622	899	26	and	and	CCONJ
inlawrev-3622	899	27	the	the	DET
inlawrev-3622	899	28	tax	tax	NOUN
inlawrev-3622	899	29	court	court	NOUN
inlawrev-3622	899	30	refused	refuse	VERB
inlawrev-3622	899	31	relief	relief	NOUN
inlawrev-3622	899	32	on	on	ADP
inlawrev-3622	899	33	these	these	DET
inlawrev-3622	899	34	petitions	petition	NOUN
inlawrev-3622	899	35	.	.	PUNCT
inlawrev-3622	900	1	finally	finally	ADV
inlawrev-3622	900	2	,	,	PUNCT
inlawrev-3622	900	3	thousand	thousand	NUM
inlawrev-3622	900	4	trails	trail	NOUN
inlawrev-3622	900	5	argued	argue	VERB
inlawrev-3622	900	6	that	that	SCONJ
inlawrev-3622	900	7	it	it	PRON
inlawrev-3622	900	8	was	be	AUX
inlawrev-3622	900	9	denied	deny	VERB
inlawrev-3622	900	10	the	the	DET
inlawrev-3622	900	11	opportunity	opportunity	NOUN
inlawrev-3622	900	12	to	to	PART
inlawrev-3622	900	13	rebut	rebut	VERB
inlawrev-3622	900	14	the	the	DET
inlawrev-3622	900	15	state	state	PROPN
inlawrev-3622	900	16	board	board	NOUN
inlawrev-3622	900	17	's	's	PART
inlawrev-3622	900	18	assessment	assessment	NOUN
inlawrev-3622	900	19	of	of	ADP
inlawrev-3622	900	20	its	its	PRON
inlawrev-3622	900	21	pool	pool	NOUN
inlawrev-3622	900	22	and	and	CCONJ
inlawrev-3622	900	23	pool	pool	NOUN
inlawrev-3622	900	24	apron	apron	NOUN
inlawrev-3622	900	25	value	value	NOUN
inlawrev-3622	900	26	.	.	PUNCT
inlawrev-3622	901	1	thousand	thousand	NUM
inlawrev-3622	901	2	trails	trail	NOUN
inlawrev-3622	901	3	requested	request	VERB
inlawrev-3622	901	4	another	another	DET
inlawrev-3622	901	5	hearing	hearing	NOUN
inlawrev-3622	901	6	before	before	ADP
inlawrev-3622	901	7	the	the	DET
inlawrev-3622	901	8	state	state	NOUN
inlawrev-3622	901	9	board	board	NOUN
inlawrev-3622	901	10	to	to	PART
inlawrev-3622	901	11	challenge	challenge	VERB
inlawrev-3622	901	12	those	those	DET
inlawrev-3622	901	13	assessments	assessment	NOUN
inlawrev-3622	901	14	.	.	PUNCT
inlawrev-3622	902	1	here	here	ADV
inlawrev-3622	902	2	,	,	PUNCT
inlawrev-3622	902	3	too	too	ADV
inlawrev-3622	902	4	,	,	PUNCT
inlawrev-3622	902	5	the	the	DET
inlawrev-3622	902	6	tax	tax	NOUN
inlawrev-3622	902	7	court	court	NOUN
inlawrev-3622	902	8	disagreed	disagree	VERB
inlawrev-3622	902	9	,	,	PUNCT
inlawrev-3622	902	10	stating	state	VERB
inlawrev-3622	902	11	that	that	SCONJ
inlawrev-3622	902	12	the	the	DET
inlawrev-3622	902	13	company	company	NOUN
inlawrev-3622	902	14	had	have	VERB
inlawrev-3622	902	15	sixteen	sixteen	NUM
inlawrev-3622	902	16	months	month	NOUN
inlawrev-3622	902	17	following	follow	VERB
inlawrev-3622	902	18	the	the	DET
inlawrev-3622	902	19	state	state	NOUN
inlawrev-3622	902	20	board	board	NOUN
inlawrev-3622	902	21	's	's	PART
inlawrev-3622	902	22	final	final	ADJ
inlawrev-3622	902	23	determination	determination	NOUN
inlawrev-3622	902	24	to	to	PART
inlawrev-3622	902	25	gather	gather	VERB
inlawrev-3622	902	26	evidence	evidence	NOUN
inlawrev-3622	902	27	and	and	CCONJ
inlawrev-3622	902	28	present	present	VERB
inlawrev-3622	902	29	it	it	PRON
inlawrev-3622	902	30	at	at	ADP
inlawrev-3622	902	31	trial	trial	NOUN
inlawrev-3622	902	32	to	to	ADP
inlawrev-3622	902	33	the	the	DET
inlawrev-3622	902	34	tax	tax	NOUN
inlawrev-3622	902	35	court	court	NOUN
inlawrev-3622	902	36	.	.	PUNCT
inlawrev-3622	903	1	since	since	SCONJ
inlawrev-3622	903	2	thousand	thousand	NUM
inlawrev-3622	903	3	trails	trail	NOUN
inlawrev-3622	903	4	did	do	AUX
inlawrev-3622	903	5	not	not	PART
inlawrev-3622	903	6	do	do	VERB
inlawrev-3622	903	7	so	so	ADV
inlawrev-3622	903	8	,	,	PUNCT
inlawrev-3622	903	9	the	the	DET
inlawrev-3622	903	10	tax	tax	NOUN
inlawrev-3622	903	11	court	court	NOUN
inlawrev-3622	903	12	210	210	NUM
inlawrev-3622	903	13	.	.	PUNCT
inlawrev-3622	904	1	i	i	PRON
inlawrev-3622	904	2	d.	d.	PROPN
inlawrev-3622	904	3	at	at	ADP
inlawrev-3622	904	4	1074	1074	NUM
inlawrev-3622	904	5	-	-	SYM
inlawrev-3622	904	6	75	75	NUM
inlawrev-3622	904	7	.	.	PUNCT
inlawrev-3622	904	8	211	211	NUM
inlawrev-3622	904	9	.	.	PUNCT
inlawrev-3622	905	1	i	i	PRON
inlawrev-3622	905	2	d.	d.	PROPN
inlawrev-3622	905	3	at	at	ADP
inlawrev-3622	905	4	1076	1076	NUM
inlawrev-3622	905	5	.	.	PUNCT
inlawrev-3622	906	1	212	212	NUM
inlawrev-3622	906	2	.	.	PUNCT
inlawrev-3622	907	1	i	i	PRON
inlawrev-3622	907	2	d.	d.	PROPN
inlawrev-3622	907	3	213	213	NUM
inlawrev-3622	907	4	.	.	PUNCT
inlawrev-3622	908	1	i	i	PRON
inlawrev-3622	908	2	d.	d.	PROPN
inlawrev-3622	908	3	1278	1278	NUM
inlawrev-3622	908	4	indiana	indiana	PROPN
inlawrev-3622	908	5	law	law	PROPN
inlawrev-3622	908	6	review	review	NOUN
inlawrev-3622	909	1	[	[	X
inlawrev-3622	909	2	vol	vol	NOUN
inlawrev-3622	909	3	.	.	PUNCT
inlawrev-3622	910	1	36:1251	36:1251	NUM
inlawrev-3622	910	2	denied	deny	VERB
inlawrev-3622	910	3	the	the	DET
inlawrev-3622	910	4	company	company	NOUN
inlawrev-3622	910	5	's	's	PART
inlawrev-3622	910	6	request	request	NOUN
inlawrev-3622	910	7	for	for	ADP
inlawrev-3622	910	8	a	a	DET
inlawrev-3622	910	9	new	new	ADJ
inlawrev-3622	910	10	hearing	hearing	NOUN
inlawrev-3622	910	11	before	before	ADP
inlawrev-3622	910	12	the	the	DET
inlawrev-3622	910	13	state	state	PROPN
inlawrev-3622	910	14	board	board	NOUN
inlawrev-3622	910	15	.	.	PUNCT
inlawrev-3622	911	1	10	10	NUM
inlawrev-3622	911	2	.	.	X
inlawrev-3622	911	3	barth	barth	PROPN
inlawrev-3622	911	4	,	,	PUNCT
inlawrev-3622	911	5	inc	inc	PROPN
inlawrev-3622	911	6	.	.	PROPN
inlawrev-3622	912	1	v.	v.	ADP
inlawrev-3622	912	2	state	state	PROPN
inlawrev-3622	912	3	boardoftax	boardoftax	NOUN
inlawrev-3622	912	4	commissioners	commissioner	NOUN
inlawrev-3622	912	5	.	.	PUNCT
inlawrev-3622	913	1	214	214	NUM
inlawrev-3622	913	2	—	—	PUNCT
inlawrev-3622	913	3	in	in	ADP
inlawrev-3622	913	4	december	december	PROPN
inlawrev-3622	913	5	1991	1991	NUM
inlawrev-3622	913	6	,	,	PUNCT
inlawrev-3622	913	7	barth	barth	PROPN
inlawrev-3622	913	8	,	,	PUNCT
inlawrev-3622	913	9	inc	inc	PROPN
inlawrev-3622	913	10	.	.	PROPN
inlawrev-3622	913	11	,	,	PUNCT
inlawrev-3622	913	12	filed	file	VERB
inlawrev-3622	913	13	six	six	NUM
inlawrev-3622	913	14	form	form	NOUN
inlawrev-3622	913	15	133	133	NUM
inlawrev-3622	913	16	petitions	petition	NOUN
inlawrev-3622	913	17	with	with	ADP
inlawrev-3622	913	18	the	the	DET
inlawrev-3622	913	19	kosciusko	kosciusko	PROPN
inlawrev-3622	913	20	county	county	NOUN
inlawrev-3622	913	21	auditor	auditor	NOUN
inlawrev-3622	913	22	to	to	PART
inlawrev-3622	913	23	correct	correct	VERB
inlawrev-3622	913	24	alleged	alleged	ADJ
inlawrev-3622	913	25	errors	error	NOUN
inlawrev-3622	913	26	in	in	ADP
inlawrev-3622	913	27	assessments	assessment	NOUN
inlawrev-3622	913	28	on	on	ADP
inlawrev-3622	913	29	its	its	PRON
inlawrev-3622	913	30	commercial	commercial	ADJ
inlawrev-3622	913	31	buildings	building	NOUN
inlawrev-3622	913	32	in	in	ADP
inlawrev-3622	913	33	milford	milford	PROPN
inlawrev-3622	913	34	,	,	PUNCT
inlawrev-3622	913	35	indiana	indiana	PROPN
inlawrev-3622	913	36	.	.	PUNCT
inlawrev-3622	914	1	215	215	NUM
inlawrev-3622	914	2	these	these	DET
inlawrev-3622	914	3	assessments	assessment	NOUN
inlawrev-3622	914	4	were	be	AUX
inlawrev-3622	914	5	for	for	ADP
inlawrev-3622	914	6	the	the	DET
inlawrev-3622	914	7	1989	1989	NUM
inlawrev-3622	914	8	-	-	SYM
inlawrev-3622	914	9	91	91	NUM
inlawrev-3622	914	10	tax	tax	NOUN
inlawrev-3622	914	11	years	year	NOUN
inlawrev-3622	914	12	and	and	CCONJ
inlawrev-3622	914	13	involved	involve	VERB
inlawrev-3622	914	14	a	a	DET
inlawrev-3622	914	15	light	light	ADJ
inlawrev-3622	914	16	manufacturing	manufacturing	NOUN
inlawrev-3622	914	17	building	building	NOUN
inlawrev-3622	914	18	,	,	PUNCT
inlawrev-3622	914	19	small	small	ADJ
inlawrev-3622	914	20	shop	shop	NOUN
inlawrev-3622	914	21	,	,	PUNCT
inlawrev-3622	914	22	and	and	CCONJ
inlawrev-3622	914	23	light	light	ADJ
inlawrev-3622	914	24	utility	utility	NOUN
inlawrev-3622	914	25	storage	storage	NOUN
inlawrev-3622	914	26	building	building	NOUN
inlawrev-3622	914	27	.	.	PUNCT
inlawrev-3622	915	1	local	local	ADJ
inlawrev-3622	915	2	officials	official	NOUN
inlawrev-3622	915	3	denied	deny	VERB
inlawrev-3622	915	4	barth	barth	NOUN
inlawrev-3622	915	5	's	's	PART
inlawrev-3622	915	6	petitions	petition	NOUN
inlawrev-3622	915	7	in	in	ADP
inlawrev-3622	915	8	january	january	PROPN
inlawrev-3622	915	9	1992	1992	NUM
inlawrev-3622	915	10	and	and	CCONJ
inlawrev-3622	915	11	forwarded	forward	VERB
inlawrev-3622	915	12	them	they	PRON
inlawrev-3622	915	13	to	to	ADP
inlawrev-3622	915	14	the	the	DET
inlawrev-3622	915	15	state	state	NOUN
inlawrev-3622	915	16	board	board	NOUN
inlawrev-3622	915	17	for	for	ADP
inlawrev-3622	915	18	final	final	ADJ
inlawrev-3622	915	19	determination	determination	NOUN
inlawrev-3622	915	20	.	.	PUNCT
inlawrev-3622	916	1	in	in	ADP
inlawrev-3622	916	2	november	november	PROPN
inlawrev-3622	916	3	1996	1996	NUM
inlawrev-3622	916	4	,	,	PUNCT
inlawrev-3622	916	5	the	the	DET
inlawrev-3622	916	6	state	state	NOUN
inlawrev-3622	916	7	board	board	PROPN
inlawrev-3622	916	8	denied	deny	VERB
inlawrev-3622	916	9	barth	barth	NOUN
inlawrev-3622	916	10	's	's	PART
inlawrev-3622	916	11	petitions	petition	NOUN
inlawrev-3622	916	12	without	without	ADP
inlawrev-3622	916	13	reviewing	review	VERB
inlawrev-3622	916	14	the	the	DET
inlawrev-3622	916	15	merits	merit	NOUN
inlawrev-3622	916	16	because	because	SCONJ
inlawrev-3622	916	17	it	it	PRON
inlawrev-3622	916	18	believed	believe	VERB
inlawrev-3622	916	19	that	that	SCONJ
inlawrev-3622	916	20	a	a	DET
inlawrev-3622	916	21	remedy	remedy	NOUN
inlawrev-3622	916	22	would	would	AUX
inlawrev-3622	916	23	necessarily	necessarily	ADV
inlawrev-3622	916	24	involve	involve	VERB
inlawrev-3622	916	25	subjective	subjective	ADJ
inlawrev-3622	916	26	judgment	judgment	NOUN
inlawrev-3622	916	27	and	and	CCONJ
inlawrev-3622	916	28	that	that	SCONJ
inlawrev-3622	916	29	133	133	NUM
inlawrev-3622	916	30	petitions	petition	NOUN
inlawrev-3622	916	31	were	be	AUX
inlawrev-3622	916	32	consequently	consequently	ADV
inlawrev-3622	916	33	improper	improper	ADJ
inlawrev-3622	916	34	.	.	PUNCT
inlawrev-3622	916	35	barth	barth	NOUN
inlawrev-3622	916	36	appealed	appeal	VERB
inlawrev-3622	916	37	to	to	ADP
inlawrev-3622	916	38	the	the	DET
inlawrev-3622	916	39	tax	tax	NOUN
inlawrev-3622	916	40	court	court	NOUN
inlawrev-3622	916	41	,	,	PUNCT
inlawrev-3622	916	42	which	which	PRON
inlawrev-3622	916	43	decided	decide	VERB
inlawrev-3622	916	44	that	that	SCONJ
inlawrev-3622	916	45	133	133	NUM
inlawrev-3622	916	46	petitions	petition	NOUN
inlawrev-3622	916	47	could	could	AUX
inlawrev-3622	916	48	be	be	AUX
inlawrev-3622	916	49	used	use	VERB
inlawrev-3622	916	50	to	to	PART
inlawrev-3622	916	51	correct	correct	VERB
inlawrev-3622	916	52	objective	objective	ADJ
inlawrev-3622	916	53	errors	error	NOUN
inlawrev-3622	916	54	and	and	CCONJ
inlawrev-3622	916	55	remanded	remand	VERB
inlawrev-3622	916	56	the	the	DET
inlawrev-3622	916	57	case	case	NOUN
inlawrev-3622	916	58	to	to	ADP
inlawrev-3622	916	59	the	the	DET
inlawrev-3622	916	60	state	state	NOUN
inlawrev-3622	916	61	board	board	NOUN
inlawrev-3622	916	62	to	to	PART
inlawrev-3622	916	63	determine	determine	VERB
inlawrev-3622	916	64	whether	whether	SCONJ
inlawrev-3622	916	65	the	the	DET
inlawrev-3622	916	66	assessments	assessment	NOUN
inlawrev-3622	916	67	were	be	AUX
inlawrev-3622	916	68	erroneous	erroneous	ADJ
inlawrev-3622	916	69	.	.	PUNCT
inlawrev-3622	917	1	in	in	ADP
inlawrev-3622	917	2	april	april	PROPN
inlawrev-3622	917	3	1999	1999	NUM
inlawrev-3622	917	4	,	,	PUNCT
inlawrev-3622	917	5	the	the	DET
inlawrev-3622	917	6	state	state	NOUN
inlawrev-3622	917	7	board	board	NOUN
inlawrev-3622	917	8	issued	issue	VERB
inlawrev-3622	917	9	a	a	DET
inlawrev-3622	917	10	final	final	ADJ
inlawrev-3622	917	11	determination	determination	NOUN
inlawrev-3622	917	12	stating	state	VERB
inlawrev-3622	917	13	that	that	DET
inlawrev-3622	917	14	barth	barth	NOUN
inlawrev-3622	917	15	had	have	AUX
inlawrev-3622	917	16	failed	fail	VERB
inlawrev-3622	917	17	to	to	PART
inlawrev-3622	917	18	present	present	VERB
inlawrev-3622	917	19	a	a	DET
inlawrev-3622	917	20	prima	prima	NOUN
inlawrev-3622	917	21	facie	facie	NOUN
inlawrev-3622	917	22	case	case	NOUN
inlawrev-3622	917	23	of	of	ADP
inlawrev-3622	917	24	error	error	NOUN
inlawrev-3622	917	25	and	and	CCONJ
inlawrev-3622	917	26	again	again	ADV
inlawrev-3622	917	27	denied	deny	VERB
inlawrev-3622	917	28	relief	relief	NOUN
inlawrev-3622	917	29	.	.	PUNCT
inlawrev-3622	918	1	barth	barth	NOUN
inlawrev-3622	918	2	appealed	appeal	VERB
inlawrev-3622	918	3	a	a	DET
inlawrev-3622	918	4	second	second	ADJ
inlawrev-3622	918	5	time	time	NOUN
inlawrev-3622	918	6	to	to	ADP
inlawrev-3622	918	7	the	the	DET
inlawrev-3622	918	8	tax	tax	NOUN
inlawrev-3622	918	9	court	court	NOUN
inlawrev-3622	918	10	in	in	ADP
inlawrev-3622	918	11	may	may	PROPN
inlawrev-3622	918	12	1999	1999	NUM
inlawrev-3622	918	13	.	.	PUNCT
inlawrev-3622	919	1	the	the	DET
inlawrev-3622	919	2	tax	tax	NOUN
inlawrev-3622	919	3	court	court	NOUN
inlawrev-3622	919	4	held	hold	VERB
inlawrev-3622	919	5	that	that	SCONJ
inlawrev-3622	919	6	a	a	DET
inlawrev-3622	919	7	taxpayer	taxpayer	NOUN
inlawrev-3622	919	8	must	must	AUX
inlawrev-3622	919	9	present	present	VERB
inlawrev-3622	919	10	a	a	DET
inlawrev-3622	919	11	prima	prima	NOUN
inlawrev-3622	919	12	facie	facie	NOUN
inlawrev-3622	919	13	case	case	NOUN
inlawrev-3622	919	14	supported	support	VERB
inlawrev-3622	919	15	by	by	ADP
inlawrev-3622	919	16	probative	probative	ADJ
inlawrev-3622	919	17	evidence	evidence	NOUN
inlawrev-3622	919	18	taxpayer	taxpayer	NOUN
inlawrev-3622	919	19	must	must	AUX
inlawrev-3622	919	20	present	present	VERB
inlawrev-3622	919	21	a	a	DET
inlawrev-3622	919	22	prima	prima	NOUN
inlawrev-3622	919	23	facie	facie	NOUN
inlawrev-3622	919	24	case	case	NOUN
inlawrev-3622	919	25	supported	support	VERB
inlawrev-3622	919	26	by	by	ADP
inlawrev-3622	919	27	probative	probative	ADJ
inlawrev-3622	919	28	evidence	evidence	NOUN
inlawrev-3622	919	29	when	when	SCONJ
inlawrev-3622	919	30	challenging	challenge	VERB
inlawrev-3622	919	31	a	a	DET
inlawrev-3622	919	32	final	final	ADJ
inlawrev-3622	919	33	determination	determination	NOUN
inlawrev-3622	919	34	from	from	ADP
inlawrev-3622	919	35	the	the	DET
inlawrev-3622	919	36	state	state	NOUN
inlawrev-3622	919	37	board	board	NOUN
inlawrev-3622	919	38	.	.	PUNCT
inlawrev-3622	920	1	it	it	PRON
inlawrev-3622	920	2	explained	explain	VERB
inlawrev-3622	920	3	that	that	SCONJ
inlawrev-3622	920	4	probative	probative	ADJ
inlawrev-3622	920	5	evidence	evidence	NOUN
inlawrev-3622	920	6	is	be	AUX
inlawrev-3622	920	7	evidence	evidence	NOUN
inlawrev-3622	920	8	that	that	PRON
inlawrev-3622	920	9	is	be	AUX
inlawrev-3622	920	10	sufficient	sufficient	ADJ
inlawrev-3622	920	11	to	to	PART
inlawrev-3622	920	12	establish	establish	VERB
inlawrev-3622	920	13	a	a	DET
inlawrev-3622	920	14	given	give	VERB
inlawrev-3622	920	15	fact	fact	NOUN
inlawrev-3622	920	16	and	and	CCONJ
inlawrev-3622	920	17	which	which	PRON
inlawrev-3622	920	18	if	if	SCONJ
inlawrev-3622	920	19	not	not	PART
inlawrev-3622	920	20	contradicted	contradict	VERB
inlawrev-3622	920	21	will	will	AUX
inlawrev-3622	920	22	remain	remain	VERB
inlawrev-3622	920	23	sufficient	sufficient	ADJ
inlawrev-3622	920	24	.	.	PUNCT
inlawrev-3622	921	1	216	216	NUM
inlawrev-3622	921	2	the	the	DET
inlawrev-3622	921	3	tax	tax	NOUN
inlawrev-3622	921	4	court	court	NOUN
inlawrev-3622	921	5	then	then	ADV
inlawrev-3622	921	6	noted	note	VERB
inlawrev-3622	921	7	that	that	SCONJ
inlawrev-3622	921	8	the	the	DET
inlawrev-3622	921	9	burden	burden	NOUN
inlawrev-3622	921	10	shifts	shift	NOUN
inlawrev-3622	921	11	to	to	ADP
inlawrev-3622	921	12	the	the	DET
inlawrev-3622	921	13	state	state	NOUN
inlawrev-3622	921	14	board	board	NOUN
inlawrev-3622	921	15	to	to	PART
inlawrev-3622	921	16	rebut	rebut	VERB
inlawrev-3622	921	17	the	the	DET
inlawrev-3622	921	18	evidence	evidence	NOUN
inlawrev-3622	921	19	and	and	CCONJ
inlawrev-3622	921	20	justify	justify	VERB
inlawrev-3622	921	21	its	its	PRON
inlawrev-3622	921	22	decision	decision	NOUN
inlawrev-3622	921	23	with	with	ADP
inlawrev-3622	921	24	substantial	substantial	ADJ
inlawrev-3622	921	25	evidence	evidence	NOUN
inlawrev-3622	921	26	once	once	SCONJ
inlawrev-3622	921	27	the	the	DET
inlawrev-3622	921	28	taxpayer	taxpayer	NOUN
inlawrev-3622	921	29	presents	present	VERB
inlawrev-3622	921	30	a	a	DET
inlawrev-3622	921	31	proper	proper	ADJ
inlawrev-3622	921	32	prima	prima	NOUN
inlawrev-3622	921	33	facie	facie	NOUN
inlawrev-3622	921	34	case	case	NOUN
inlawrev-3622	921	35	.	.	PUNCT
inlawrev-3622	922	1	217	217	NUM
inlawrev-3622	922	2	in	in	ADP
inlawrev-3622	922	3	the	the	DET
inlawrev-3622	922	4	instant	instant	ADJ
inlawrev-3622	922	5	case	case	NOUN
inlawrev-3622	922	6	,	,	PUNCT
inlawrev-3622	922	7	barth	barth	NOUN
inlawrev-3622	922	8	presented	present	VERB
inlawrev-3622	922	9	six	six	NUM
inlawrev-3622	922	10	alleged	allege	VERB
inlawrev-3622	922	11	occurrences	occurrence	NOUN
inlawrev-3622	922	12	ofmiscalculation	ofmiscalculation	ADJ
inlawrev-3622	922	13	involving	involve	VERB
inlawrev-3622	922	14	its	its	PRON
inlawrev-3622	922	15	three	three	NUM
inlawrev-3622	922	16	buildings	building	NOUN
inlawrev-3622	922	17	:	:	PUNCT
inlawrev-3622	922	18	1	1	NUM
inlawrev-3622	922	19	)	)	PUNCT
inlawrev-3622	922	20	improper	improper	ADJ
inlawrev-3622	922	21	classification	classification	NOUN
inlawrev-3622	922	22	of	of	ADP
inlawrev-3622	922	23	a	a	DET
inlawrev-3622	922	24	building	building	NOUN
inlawrev-3622	922	25	heater	heater	NOUN
inlawrev-3622	922	26	;	;	PUNCT
inlawrev-3622	922	27	2	2	X
inlawrev-3622	922	28	)	)	PUNCT
inlawrev-3622	922	29	lack	lack	NOUN
inlawrev-3622	922	30	of	of	ADP
inlawrev-3622	922	31	windows	window	NOUN
inlawrev-3622	922	32	in	in	ADP
inlawrev-3622	922	33	one	one	NUM
inlawrev-3622	922	34	building	building	NOUN
inlawrev-3622	922	35	;	;	PUNCT
inlawrev-3622	922	36	3	3	X
inlawrev-3622	922	37	)	)	PUNCT
inlawrev-3622	922	38	materials	material	NOUN
inlawrev-3622	922	39	used	use	VERB
inlawrev-3622	922	40	in	in	ADP
inlawrev-3622	922	41	exterior	exterior	ADJ
inlawrev-3622	922	42	walls	wall	NOUN
inlawrev-3622	922	43	;	;	PUNCT
inlawrev-3622	922	44	4	4	X
inlawrev-3622	922	45	)	)	PUNCT
inlawrev-3622	922	46	partitioning	partitioning	NOUN
inlawrev-3622	922	47	;	;	PUNCT
inlawrev-3622	922	48	5	5	NUM
inlawrev-3622	922	49	)	)	PUNCT
inlawrev-3622	922	50	difference	difference	NOUN
inlawrev-3622	922	51	in	in	ADP
inlawrev-3622	922	52	floor	floor	NOUN
inlawrev-3622	922	53	finish	finish	NOUN
inlawrev-3622	922	54	;	;	PUNCT
inlawrev-3622	922	55	and	and	CCONJ
inlawrev-3622	922	56	6	6	X
inlawrev-3622	922	57	)	)	PUNCT
inlawrev-3622	922	58	difference	difference	NOUN
inlawrev-3622	922	59	in	in	ADP
inlawrev-3622	922	60	wall	wall	PROPN
inlawrev-3622	922	61	height	height	PROPN
inlawrev-3622	922	62	.	.	PUNCT
inlawrev-3622	923	1	in	in	ADP
inlawrev-3622	923	2	each	each	PRON
inlawrev-3622	923	3	of	of	ADP
inlawrev-3622	923	4	these	these	DET
inlawrev-3622	923	5	alleged	allege	VERB
inlawrev-3622	923	6	errors	error	NOUN
inlawrev-3622	923	7	,	,	PUNCT
inlawrev-3622	923	8	however	however	ADV
inlawrev-3622	923	9	,	,	PUNCT
inlawrev-3622	923	10	the	the	DET
inlawrev-3622	923	11	tax	tax	NOUN
inlawrev-3622	923	12	court	court	NOUN
inlawrev-3622	923	13	found	find	VERB
inlawrev-3622	923	14	that	that	DET
inlawrev-3622	923	15	barth	barth	NOUN
inlawrev-3622	923	16	failed	fail	VERB
inlawrev-3622	923	17	to	to	PART
inlawrev-3622	923	18	present	present	VERB
inlawrev-3622	923	19	sufficient	sufficient	ADJ
inlawrev-3622	923	20	evidence	evidence	NOUN
inlawrev-3622	923	21	to	to	PART
inlawrev-3622	923	22	establish	establish	VERB
inlawrev-3622	923	23	a	a	DET
inlawrev-3622	923	24	prima	prima	NOUN
inlawrev-3622	923	25	facie	facie	NOUN
inlawrev-3622	923	26	case	case	NOUN
inlawrev-3622	923	27	.	.	PUNCT
inlawrev-3622	924	1	it	it	PRON
inlawrev-3622	924	2	either	either	CCONJ
inlawrev-3622	924	3	deemed	deem	VERB
inlawrev-3622	924	4	the	the	DET
inlawrev-3622	924	5	evidence	evidence	NOUN
inlawrev-3622	924	6	inadequate	inadequate	ADJ
inlawrev-3622	924	7	or	or	CCONJ
inlawrev-3622	924	8	the	the	DET
inlawrev-3622	924	9	error	error	NOUN
inlawrev-3622	924	10	as	as	ADP
inlawrev-3622	924	11	a	a	DET
inlawrev-3622	924	12	subjectivejudgment	subjectivejudgment	NOUN
inlawrev-3622	924	13	not	not	PART
inlawrev-3622	924	14	properly	properly	ADV
inlawrev-3622	924	15	evaluated	evaluate	VERB
inlawrev-3622	924	16	under	under	ADP
inlawrev-3622	924	17	a	a	DET
inlawrev-3622	924	18	form	form	NOUN
inlawrev-3622	924	19	1	1	NUM
inlawrev-3622	924	20	33	33	NUM
inlawrev-3622	924	21	petition	petition	NOUN
inlawrev-3622	924	22	.	.	PUNCT
inlawrev-3622	925	1	as	as	ADP
inlawrev-3622	925	2	a	a	DET
inlawrev-3622	925	3	result	result	NOUN
inlawrev-3622	925	4	,	,	PUNCT
inlawrev-3622	925	5	the	the	DET
inlawrev-3622	925	6	tax	tax	NOUN
inlawrev-3622	925	7	court	court	NOUN
inlawrev-3622	925	8	found	find	VERB
inlawrev-3622	925	9	that	that	SCONJ
inlawrev-3622	925	10	the	the	DET
inlawrev-3622	925	11	state	state	NOUN
inlawrev-3622	925	12	board	board	NOUN
inlawrev-3622	925	13	had	have	AUX
inlawrev-3622	925	14	not	not	PART
inlawrev-3622	925	15	acted	act	VERB
inlawrev-3622	925	16	arbitrarily	arbitrarily	ADV
inlawrev-3622	925	17	or	or	CCONJ
inlawrev-3622	925	18	capriciously	capriciously	ADV
inlawrev-3622	925	19	in	in	ADP
inlawrev-3622	925	20	denying	deny	VERB
inlawrev-3622	925	21	barth	barth	NOUN
inlawrev-3622	925	22	's	's	PART
inlawrev-3622	925	23	petitions.218	petitions.218	NOUN
inlawrev-3622	925	24	11	11	NUM
inlawrev-3622	925	25	.	.	PUNCT
inlawrev-3622	926	1	boehning	boehne	VERB
inlawrev-3622	926	2	v.	v.	ADP
inlawrev-3622	926	3	state	state	NOUN
inlawrev-3622	926	4	boardoftax	boardoftax	NOUN
inlawrev-3622	926	5	commissioners	commissioner	NOUN
inlawrev-3622	926	6	.	.	PUNCT
inlawrev-3622	927	1	219	219	NUM
inlawrev-3622	927	2	—	—	PUNCT
inlawrev-3622	927	3	richard	richard	NOUN
inlawrev-3622	927	4	boehning	boehning	NOUN
inlawrev-3622	927	5	,	,	PUNCT
inlawrev-3622	927	6	phyllis	phyllis	PROPN
inlawrev-3622	927	7	boehning	boehning	NOUN
inlawrev-3622	927	8	,	,	PUNCT
inlawrev-3622	927	9	and	and	CCONJ
inlawrev-3622	927	10	louise	louise	PROPN
inlawrev-3622	927	11	heinold	heinold	PROPN
inlawrev-3622	927	12	(	(	PUNCT
inlawrev-3622	927	13	collectively	collectively	ADV
inlawrev-3622	927	14	,	,	PUNCT
inlawrev-3622	927	15	"	"	PUNCT
inlawrev-3622	927	16	the	the	DET
inlawrev-3622	927	17	taxpayers	taxpayer	NOUN
inlawrev-3622	927	18	"	"	PUNCT
inlawrev-3622	927	19	)	)	PUNCT
inlawrev-3622	927	20	,	,	PUNCT
inlawrev-3622	927	21	along	along	ADP
inlawrev-3622	927	22	with	with	ADP
inlawrev-3622	927	23	harvey	harvey	NOUN
inlawrev-3622	927	24	gutwein	gutwein	NOUN
inlawrev-3622	927	25	,	,	PUNCT
inlawrev-3622	927	26	own	own	VERB
inlawrev-3622	927	27	a	a	DET
inlawrev-3622	927	28	stone	stone	NOUN
inlawrev-3622	927	29	quarry	quarry	NOUN
inlawrev-3622	927	30	in	in	ADP
inlawrev-3622	927	31	pulaski	pulaski	PROPN
inlawrev-3622	927	32	county	county	PROPN
inlawrev-3622	927	33	,	,	PUNCT
inlawrev-3622	927	34	indiana.220	indiana.220	DET
inlawrev-3622	927	35	the	the	DET
inlawrev-3622	927	36	214	214	NUM
inlawrev-3622	927	37	.	.	PUNCT
inlawrev-3622	928	1	756	756	NUM
inlawrev-3622	928	2	n.e.2d	n.e.2d	NOUN
inlawrev-3622	928	3	1	1	NUM
inlawrev-3622	928	4	124	124	NUM
inlawrev-3622	928	5	(	(	PUNCT
inlawrev-3622	928	6	ind	ind	NOUN
inlawrev-3622	928	7	.	.	PUNCT
inlawrev-3622	929	1	tax	tax	PROPN
inlawrev-3622	929	2	ct	ct	PROPN
inlawrev-3622	929	3	.	.	PROPN
inlawrev-3622	929	4	2001	2001	NUM
inlawrev-3622	929	5	)	)	PUNCT
inlawrev-3622	929	6	.	.	PUNCT
inlawrev-3622	930	1	215	215	NUM
inlawrev-3622	930	2	.	.	X
inlawrev-3622	930	3	mat	mat	NOUN
inlawrev-3622	930	4	1127	1127	NUM
inlawrev-3622	930	5	.	.	PUNCT
inlawrev-3622	931	1	216	216	NUM
inlawrev-3622	931	2	.	.	PUNCT
inlawrev-3622	932	1	i	i	PRON
inlawrev-3622	932	2	d.	d.	PROPN
inlawrev-3622	932	3	(	(	PUNCT
inlawrev-3622	932	4	quoting	quote	VERB
inlawrev-3622	932	5	damon	damon	PROPN
inlawrev-3622	932	6	corp	corp	PROPN
inlawrev-3622	932	7	.	.	PROPN
inlawrev-3622	933	1	v.	v.	ADP
inlawrev-3622	933	2	state	state	PROPN
inlawrev-3622	933	3	bd	bd	PROPN
inlawrev-3622	933	4	.	.	PROPN
inlawrev-3622	933	5	oftax	oftax	PROPN
inlawrev-3622	933	6	comm'rs	comm'rs	PROPN
inlawrev-3622	933	7	,	,	PUNCT
inlawrev-3622	933	8	738	738	NUM
inlawrev-3622	933	9	n.e.2d	n.e.2d	NOUN
inlawrev-3622	933	10	1	1	NUM
inlawrev-3622	933	11	102	102	NUM
inlawrev-3622	933	12	,	,	PUNCT
inlawrev-3622	933	13	1	1	NUM
inlawrev-3622	933	14	106	106	NUM
inlawrev-3622	933	15	(	(	PUNCT
inlawrev-3622	933	16	ind	ind	NOUN
inlawrev-3622	933	17	.	.	PUNCT
inlawrev-3622	934	1	tax	tax	PROPN
inlawrev-3622	934	2	ct	ct	PROPN
inlawrev-3622	934	3	.	.	PROPN
inlawrev-3622	934	4	2000	2000	NUM
inlawrev-3622	934	5	)	)	PUNCT
inlawrev-3622	934	6	)	)	PUNCT
inlawrev-3622	934	7	.	.	PUNCT
inlawrev-3622	935	1	217	217	NUM
inlawrev-3622	935	2	.	.	PUNCT
inlawrev-3622	936	1	i	i	PRON
inlawrev-3622	936	2	d.	d.	PROPN
inlawrev-3622	936	3	(	(	PUNCT
inlawrev-3622	936	4	quoting	quote	VERB
inlawrev-3622	936	5	clark	clark	PROPN
inlawrev-3622	936	6	v.	v.	ADP
inlawrev-3622	936	7	state	state	PROPN
inlawrev-3622	936	8	bd	bd	PROPN
inlawrev-3622	936	9	.	.	PROPN
inlawrev-3622	936	10	of	of	ADP
inlawrev-3622	936	11	tax	tax	NOUN
inlawrev-3622	936	12	comm'rs	comm'rs	NOUN
inlawrev-3622	936	13	,	,	PUNCT
inlawrev-3622	936	14	694	694	NUM
inlawrev-3622	936	15	n.e.2d	n.e.2d	NOUN
inlawrev-3622	936	16	1230	1230	NUM
inlawrev-3622	936	17	,	,	PUNCT
inlawrev-3622	936	18	1233	1233	NUM
inlawrev-3622	936	19	(	(	PUNCT
inlawrev-3622	936	20	ind	ind	NOUN
inlawrev-3622	936	21	.	.	PUNCT
inlawrev-3622	937	1	tax	tax	PROPN
inlawrev-3622	937	2	ct	ct	PROPN
inlawrev-3622	937	3	.	.	PROPN
inlawrev-3622	937	4	1998	1998	NUM
inlawrev-3622	937	5	)	)	PUNCT
inlawrev-3622	937	6	)	)	PUNCT
inlawrev-3622	937	7	.	.	PUNCT
inlawrev-3622	938	1	218	218	NUM
inlawrev-3622	938	2	.	.	PUNCT
inlawrev-3622	938	3	mat	mat	NOUN
inlawrev-3622	938	4	1129	1129	NUM
inlawrev-3622	938	5	-	-	SYM
inlawrev-3622	938	6	32	32	NUM
inlawrev-3622	938	7	.	.	PUNCT
inlawrev-3622	939	1	219	219	NUM
inlawrev-3622	939	2	.	.	X
inlawrev-3622	940	1	763	763	NUM
inlawrev-3622	940	2	n.e.2d	n.e.2d	NOUN
inlawrev-3622	940	3	502	502	NUM
inlawrev-3622	940	4	(	(	PUNCT
inlawrev-3622	940	5	ind	ind	NOUN
inlawrev-3622	940	6	.	.	PUNCT
inlawrev-3622	941	1	tax	tax	PROPN
inlawrev-3622	941	2	ct	ct	PROPN
inlawrev-3622	941	3	.	.	PROPN
inlawrev-3622	941	4	2001	2001	NUM
inlawrev-3622	941	5	)	)	PUNCT
inlawrev-3622	941	6	.	.	PUNCT
inlawrev-3622	942	1	220	220	NUM
inlawrev-3622	942	2	.	.	X
inlawrev-3622	942	3	mat	mat	PROPN
inlawrev-3622	942	4	503	503	NUM
inlawrev-3622	942	5	.	.	PUNCT
inlawrev-3622	942	6	2003	2003	NUM
inlawrev-3622	942	7	]	]	PUNCT
inlawrev-3622	942	8	taxation	taxation	NOUN
inlawrev-3622	942	9	1279	1279	NUM
inlawrev-3622	942	10	taxpayers	taxpayer	NOUN
inlawrev-3622	942	11	are	be	AUX
inlawrev-3622	942	12	assessed	assess	VERB
inlawrev-3622	942	13	for	for	ADP
inlawrev-3622	942	14	eighty	eighty	NUM
inlawrev-3622	942	15	acres	acre	NOUN
inlawrev-3622	942	16	,	,	PUNCT
inlawrev-3622	942	17	and	and	CCONJ
inlawrev-3622	942	18	gutwein	gutwein	NOUN
inlawrev-3622	942	19	is	be	AUX
inlawrev-3622	942	20	separately	separately	ADV
inlawrev-3622	942	21	assessed	assess	VERB
inlawrev-3622	942	22	for	for	ADP
inlawrev-3622	942	23	another	another	DET
inlawrev-3622	942	24	seventy	seventy	NUM
inlawrev-3622	942	25	-	-	PUNCT
inlawrev-3622	942	26	eight	eight	NUM
inlawrev-3622	942	27	acres	acre	NOUN
inlawrev-3622	942	28	.	.	PUNCT
inlawrev-3622	943	1	for	for	ADP
inlawrev-3622	943	2	the	the	DET
inlawrev-3622	943	3	march	march	PROPN
inlawrev-3622	943	4	1995	1995	NUM
inlawrev-3622	943	5	assessment	assessment	NOUN
inlawrev-3622	943	6	,	,	PUNCT
inlawrev-3622	943	7	pulaski	pulaski	PROPN
inlawrev-3622	943	8	county	county	PROPN
inlawrev-3622	943	9	officials	official	NOUN
inlawrev-3622	943	10	classified	classify	VERB
inlawrev-3622	943	11	the	the	DET
inlawrev-3622	943	12	property	property	NOUN
inlawrev-3622	943	13	as	as	ADP
inlawrev-3622	943	14	seventy	seventy	NUM
inlawrev-3622	943	15	-	-	PUNCT
inlawrev-3622	943	16	six	six	NUM
inlawrev-3622	943	17	acres	acre	NOUN
inlawrev-3622	943	18	primary	primary	ADJ
inlawrev-3622	943	19	commercial	commercial	ADJ
inlawrev-3622	943	20	/	/	SYM
inlawrev-3622	943	21	industrial	industrial	ADJ
inlawrev-3622	943	22	land	land	NOUN
inlawrev-3622	943	23	,	,	PUNCT
inlawrev-3622	943	24	3	3	NUM
inlawrev-3622	943	25	.32	.32	NUM
inlawrev-3622	943	26	acres	acre	NOUN
inlawrev-3622	943	27	undeveloped	undeveloped	ADJ
inlawrev-3622	943	28	usable	usable	ADJ
inlawrev-3622	943	29	commercial	commercial	ADJ
inlawrev-3622	943	30	/	/	SYM
inlawrev-3622	943	31	industrial	industrial	ADJ
inlawrev-3622	943	32	land	land	NOUN
inlawrev-3622	943	33	,	,	PUNCT
inlawrev-3622	943	34	and	and	CCONJ
inlawrev-3622	943	35	0.68	0.68	NUM
inlawrev-3622	943	36	acres	acre	NOUN
inlawrev-3622	943	37	roadway	roadway	NOUN
inlawrev-3622	943	38	.	.	PUNCT
inlawrev-3622	944	1	the	the	DET
inlawrev-3622	944	2	taxpayers	taxpayer	NOUN
inlawrev-3622	944	3	challenged	challenge	VERB
inlawrev-3622	944	4	this	this	DET
inlawrev-3622	944	5	assessment	assessment	NOUN
inlawrev-3622	944	6	,	,	PUNCT
inlawrev-3622	944	7	arguing	argue	VERB
inlawrev-3622	944	8	that	that	SCONJ
inlawrev-3622	944	9	only	only	ADV
inlawrev-3622	944	10	one	one	NUM
inlawrev-3622	944	11	acre	acre	NOUN
inlawrev-3622	944	12	was	be	AUX
inlawrev-3622	944	13	primary	primary	ADJ
inlawrev-3622	944	14	commercial	commercial	ADJ
inlawrev-3622	944	15	/	/	SYM
inlawrev-3622	944	16	industrial	industrial	NOUN
inlawrev-3622	944	17	and	and	CCONJ
inlawrev-3622	944	18	that	that	SCONJ
inlawrev-3622	944	19	the	the	DET
inlawrev-3622	944	20	remainder	remainder	NOUN
inlawrev-3622	944	21	were	be	AUX
inlawrev-3622	944	22	undeveloped	undeveloped	ADJ
inlawrev-3622	944	23	usable	usable	ADJ
inlawrev-3622	944	24	commercial	commercial	ADJ
inlawrev-3622	944	25	/	/	SYM
inlawrev-3622	944	26	industrial	industrial	ADJ
inlawrev-3622	944	27	land	land	NOUN
inlawrev-3622	944	28	.	.	PUNCT
inlawrev-3622	945	1	concurrently	concurrently	ADV
inlawrev-3622	945	2	,	,	PUNCT
inlawrev-3622	945	3	gutwein	gutwein	NOUN
inlawrev-3622	945	4	also	also	ADV
inlawrev-3622	945	5	challenged	challenge	VERB
inlawrev-3622	945	6	classification	classification	NOUN
inlawrev-3622	945	7	ofhis	ofhis	NOUN
inlawrev-3622	945	8	land	land	NOUN
inlawrev-3622	945	9	.	.	PUNCT
inlawrev-3622	946	1	the	the	DET
inlawrev-3622	946	2	county	county	NOUN
inlawrev-3622	946	3	board	board	NOUN
inlawrev-3622	946	4	,	,	PUNCT
inlawrev-3622	946	5	however	however	ADV
inlawrev-3622	946	6	,	,	PUNCT
inlawrev-3622	946	7	declined	decline	VERB
inlawrev-3622	946	8	reclassification	reclassification	NOUN
inlawrev-3622	946	9	.	.	PUNCT
inlawrev-3622	947	1	both	both	DET
inlawrev-3622	947	2	parties	party	NOUN
inlawrev-3622	947	3	petitioned	petition	VERB
inlawrev-3622	947	4	to	to	ADP
inlawrev-3622	947	5	the	the	DET
inlawrev-3622	947	6	state	state	NOUN
inlawrev-3622	947	7	board	board	NOUN
inlawrev-3622	947	8	.	.	PUNCT
inlawrev-3622	948	1	221	221	NUM
inlawrev-3622	948	2	the	the	DET
inlawrev-3622	948	3	state	state	NOUN
inlawrev-3622	948	4	board	board	NOUN
inlawrev-3622	948	5	held	hold	VERB
inlawrev-3622	948	6	ajoint	ajoint	NOUN
inlawrev-3622	948	7	hearing	hearing	NOUN
inlawrev-3622	948	8	for	for	ADP
inlawrev-3622	948	9	both	both	CCONJ
inlawrev-3622	948	10	the	the	DET
inlawrev-3622	948	11	taxpayers	taxpayer	NOUN
inlawrev-3622	948	12	and	and	CCONJ
inlawrev-3622	948	13	gutwein	gutwein	NOUN
inlawrev-3622	948	14	,	,	PUNCT
inlawrev-3622	948	15	but	but	CCONJ
inlawrev-3622	948	16	subsequently	subsequently	ADV
inlawrev-3622	948	17	issued	issue	VERB
inlawrev-3622	948	18	a	a	DET
inlawrev-3622	948	19	final	final	ADJ
inlawrev-3622	948	20	determination	determination	NOUN
inlawrev-3622	948	21	only	only	ADV
inlawrev-3622	948	22	in	in	ADP
inlawrev-3622	948	23	the	the	DET
inlawrev-3622	948	24	taxpayers	taxpayer	NOUN
inlawrev-3622	948	25	'	'	PART
inlawrev-3622	948	26	case	case	NOUN
inlawrev-3622	948	27	.	.	PUNCT
inlawrev-3622	949	1	this	this	DET
inlawrev-3622	949	2	decision	decision	NOUN
inlawrev-3622	949	3	upheld	uphold	VERB
inlawrev-3622	949	4	the	the	DET
inlawrev-3622	949	5	lower	low	ADJ
inlawrev-3622	949	6	county	county	NOUN
inlawrev-3622	949	7	board	board	NOUN
inlawrev-3622	949	8	's	's	PART
inlawrev-3622	949	9	assessment	assessment	NOUN
inlawrev-3622	949	10	.	.	PUNCT
inlawrev-3622	950	1	both	both	DET
inlawrev-3622	950	2	parties	party	NOUN
inlawrev-3622	950	3	then	then	ADV
inlawrev-3622	950	4	appealed	appeal	VERB
inlawrev-3622	950	5	to	to	ADP
inlawrev-3622	950	6	the	the	DET
inlawrev-3622	950	7	tax	tax	NOUN
inlawrev-3622	950	8	court	court	NOUN
inlawrev-3622	950	9	in	in	ADP
inlawrev-3622	950	10	may	may	PROPN
inlawrev-3622	950	11	1	1	NUM
inlawrev-3622	950	12	999	999	NUM
inlawrev-3622	950	13	.	.	PUNCT
inlawrev-3622	951	1	prior	prior	ADV
inlawrev-3622	951	2	to	to	ADP
inlawrev-3622	951	3	trial	trial	NOUN
inlawrev-3622	951	4	,	,	PUNCT
inlawrev-3622	951	5	however	however	ADV
inlawrev-3622	951	6	,	,	PUNCT
inlawrev-3622	951	7	gutwein	gutwein	PROPN
inlawrev-3622	951	8	and	and	CCONJ
inlawrev-3622	951	9	the	the	DET
inlawrev-3622	951	10	pulaski	pulaski	PROPN
inlawrev-3622	951	11	county	county	PROPN
inlawrev-3622	951	12	officials	official	NOUN
inlawrev-3622	951	13	reached	reach	VERB
inlawrev-3622	951	14	a	a	DET
inlawrev-3622	951	15	settlement	settlement	NOUN
inlawrev-3622	951	16	and	and	CCONJ
inlawrev-3622	951	17	removed	remove	VERB
inlawrev-3622	951	18	his	his	PRON
inlawrev-3622	951	19	case	case	NOUN
inlawrev-3622	951	20	from	from	ADP
inlawrev-3622	951	21	the	the	DET
inlawrev-3622	951	22	tax	tax	NOUN
inlawrev-3622	951	23	court	court	NOUN
inlawrev-3622	951	24	's	's	PART
inlawrev-3622	951	25	docket	docket	NOUN
inlawrev-3622	951	26	.	.	PUNCT
inlawrev-3622	952	1	222	222	NUM
inlawrev-3622	952	2	on	on	ADP
inlawrev-3622	952	3	appeal	appeal	NOUN
inlawrev-3622	952	4	,	,	PUNCT
inlawrev-3622	952	5	the	the	DET
inlawrev-3622	952	6	taxpayers	taxpayer	NOUN
inlawrev-3622	952	7	asserted	assert	VERB
inlawrev-3622	952	8	that	that	SCONJ
inlawrev-3622	952	9	gutwein	gutwein	PROPN
inlawrev-3622	952	10	's	's	PART
inlawrev-3622	952	11	settlement	settlement	NOUN
inlawrev-3622	952	12	served	serve	VERB
inlawrev-3622	952	13	as	as	ADP
inlawrev-3622	952	14	legal	legal	ADJ
inlawrev-3622	952	15	precedent	precedent	NOUN
inlawrev-3622	952	16	and	and	CCONJ
inlawrev-3622	952	17	should	should	AUX
inlawrev-3622	952	18	control	control	VERB
inlawrev-3622	952	19	the	the	DET
inlawrev-3622	952	20	outcome	outcome	NOUN
inlawrev-3622	952	21	of	of	ADP
inlawrev-3622	952	22	their	their	PRON
inlawrev-3622	952	23	case	case	NOUN
inlawrev-3622	952	24	.	.	PUNCT
inlawrev-3622	953	1	the	the	DET
inlawrev-3622	953	2	tax	tax	NOUN
inlawrev-3622	953	3	court	court	NOUN
inlawrev-3622	953	4	disagreed	disagree	VERB
inlawrev-3622	953	5	,	,	PUNCT
inlawrev-3622	953	6	stating	state	VERB
inlawrev-3622	953	7	that	that	SCONJ
inlawrev-3622	953	8	to	to	PART
inlawrev-3622	953	9	enter	enter	VERB
inlawrev-3622	953	10	settlement	settlement	NOUN
inlawrev-3622	953	11	negotiations	negotiation	NOUN
inlawrev-3622	953	12	as	as	ADP
inlawrev-3622	953	13	precedent	precedent	NOUN
inlawrev-3622	953	14	at	at	ADP
inlawrev-3622	953	15	trial	trial	NOUN
inlawrev-3622	953	16	would	would	AUX
inlawrev-3622	953	17	deter	deter	VERB
inlawrev-3622	953	18	parties	party	NOUN
inlawrev-3622	953	19	from	from	ADP
inlawrev-3622	953	20	settling	settle	VERB
inlawrev-3622	953	21	and	and	CCONJ
inlawrev-3622	953	22	this	this	PRON
inlawrev-3622	953	23	would	would	AUX
inlawrev-3622	953	24	contradict	contradict	VERB
inlawrev-3622	953	25	indiana	indiana	PROPN
inlawrev-3622	953	26	evidence	evidence	PROPN
inlawrev-3622	953	27	rule	rule	VERB
inlawrev-3622	953	28	408	408	NUM
inlawrev-3622	953	29	,	,	PUNCT
inlawrev-3622	953	30	which	which	PRON
inlawrev-3622	953	31	promotes	promote	VERB
inlawrev-3622	953	32	settlements	settlement	NOUN
inlawrev-3622	953	33	by	by	ADP
inlawrev-3622	953	34	allowing	allow	VERB
inlawrev-3622	953	35	parties	party	NOUN
inlawrev-3622	953	36	to	to	PART
inlawrev-3622	953	37	avoid	avoid	VERB
inlawrev-3622	953	38	judgment	judgment	NOUN
inlawrev-3622	953	39	or	or	CCONJ
inlawrev-3622	953	40	admission	admission	NOUN
inlawrev-3622	953	41	of	of	ADP
inlawrev-3622	953	42	liability	liability	NOUN
inlawrev-3622	953	43	or	or	CCONJ
inlawrev-3622	953	44	wrong	wrong	ADV
inlawrev-3622	953	45	-	-	PUNCT
inlawrev-3622	953	46	doing	doing	NOUN
inlawrev-3622	953	47	.	.	PUNCT
inlawrev-3622	954	1	223	223	NUM
inlawrev-3622	955	1	moreover	moreover	ADV
inlawrev-3622	955	2	,	,	PUNCT
inlawrev-3622	955	3	the	the	DET
inlawrev-3622	955	4	tax	tax	NOUN
inlawrev-3622	955	5	court	court	NOUN
inlawrev-3622	955	6	expressed	express	VERB
inlawrev-3622	955	7	concern	concern	NOUN
inlawrev-3622	955	8	that	that	SCONJ
inlawrev-3622	955	9	such	such	ADJ
inlawrev-3622	955	10	action	action	NOUN
inlawrev-3622	955	11	might	might	AUX
inlawrev-3622	955	12	have	have	AUX
inlawrev-3622	955	13	a	a	DET
inlawrev-3622	955	14	chilling	chilling	ADJ
inlawrev-3622	955	15	effect	effect	NOUN
inlawrev-3622	955	16	on	on	ADP
inlawrev-3622	955	17	the	the	DET
inlawrev-3622	955	18	incentive	incentive	NOUN
inlawrev-3622	955	19	ofgovernment	ofgovernment	ADJ
inlawrev-3622	955	20	officials	official	NOUN
inlawrev-3622	955	21	to	to	PART
inlawrev-3622	955	22	settle	settle	VERB
inlawrev-3622	955	23	cases	case	NOUN
inlawrev-3622	955	24	.	.	PUNCT
inlawrev-3622	956	1	it	it	PRON
inlawrev-3622	956	2	thus	thus	ADV
inlawrev-3622	956	3	refused	refuse	VERB
inlawrev-3622	956	4	to	to	PART
inlawrev-3622	956	5	consider	consider	VERB
inlawrev-3622	956	6	the	the	DET
inlawrev-3622	956	7	gutwein	gutwein	ADJ
inlawrev-3622	956	8	settlement	settlement	NOUN
inlawrev-3622	956	9	in	in	ADP
inlawrev-3622	956	10	its	its	PRON
inlawrev-3622	956	11	decision	decision	NOUN
inlawrev-3622	956	12	.	.	PUNCT
inlawrev-3622	957	1	focusing	focus	VERB
inlawrev-3622	957	2	on	on	ADP
inlawrev-3622	957	3	the	the	DET
inlawrev-3622	957	4	substance	substance	NOUN
inlawrev-3622	957	5	ofthe	ofthe	NOUN
inlawrev-3622	957	6	taxpayers	taxpayer	NOUN
inlawrev-3622	957	7	'	'	PART
inlawrev-3622	957	8	appeal	appeal	NOUN
inlawrev-3622	957	9	,	,	PUNCT
inlawrev-3622	957	10	the	the	DET
inlawrev-3622	957	11	tax	tax	NOUN
inlawrev-3622	957	12	court	court	NOUN
inlawrev-3622	957	13	noted	note	VERB
inlawrev-3622	957	14	that	that	SCONJ
inlawrev-3622	957	15	the	the	DET
inlawrev-3622	957	16	taxpayers	taxpayer	NOUN
inlawrev-3622	957	17	produced	produce	VERB
inlawrev-3622	957	18	detailed	detailed	ADJ
inlawrev-3622	957	19	testimony	testimony	NOUN
inlawrev-3622	957	20	regarding	regard	VERB
inlawrev-3622	957	21	the	the	DET
inlawrev-3622	957	22	specific	specific	ADJ
inlawrev-3622	957	23	use	use	NOUN
inlawrev-3622	957	24	of	of	ADP
inlawrev-3622	957	25	their	their	PRON
inlawrev-3622	957	26	land	land	NOUN
inlawrev-3622	957	27	at	at	ADP
inlawrev-3622	957	28	trial	trial	NOUN
inlawrev-3622	957	29	.	.	PUNCT
inlawrev-3622	958	1	it	it	PRON
inlawrev-3622	958	2	commented	comment	VERB
inlawrev-3622	958	3	that	that	SCONJ
inlawrev-3622	958	4	this	this	DET
inlawrev-3622	958	5	testimony	testimony	NOUN
inlawrev-3622	958	6	was	be	AUX
inlawrev-3622	958	7	particularly	particularly	ADV
inlawrev-3622	958	8	directed	direct	VERB
inlawrev-3622	958	9	to	to	ADP
inlawrev-3622	958	10	the	the	DET
inlawrev-3622	958	11	definitions	definition	NOUN
inlawrev-3622	958	12	of	of	ADP
inlawrev-3622	958	13	"	"	PUNCT
inlawrev-3622	958	14	primary	primary	ADJ
inlawrev-3622	958	15	commercial	commercial	ADJ
inlawrev-3622	958	16	or	or	CCONJ
inlawrev-3622	958	17	industrial	industrial	ADJ
inlawrev-3622	958	18	land	land	NOUN
inlawrev-3622	958	19	"	"	PUNCT
inlawrev-3622	958	20	versus	versus	ADP
inlawrev-3622	958	21	"	"	PUNCT
inlawrev-3622	958	22	unusable	unusable	ADJ
inlawrev-3622	958	23	undeveloped	undeveloped	ADJ
inlawrev-3622	958	24	commercial	commercial	ADJ
inlawrev-3622	958	25	and	and	CCONJ
inlawrev-3622	958	26	industrial	industrial	ADJ
inlawrev-3622	958	27	land	land	NOUN
inlawrev-3622	958	28	.	.	PUNCT
inlawrev-3622	958	29	"	"	PUNCT
inlawrev-3622	959	1	the	the	DET
inlawrev-3622	959	2	tax	tax	NOUN
inlawrev-3622	959	3	court	court	NOUN
inlawrev-3622	959	4	likewise	likewise	ADV
inlawrev-3622	959	5	appreciated	appreciate	VERB
inlawrev-3622	959	6	that	that	SCONJ
inlawrev-3622	959	7	the	the	DET
inlawrev-3622	959	8	taxpayers	taxpayer	NOUN
inlawrev-3622	959	9	testified	testify	VERB
inlawrev-3622	959	10	in	in	ADP
inlawrev-3622	959	11	detail	detail	NOUN
inlawrev-3622	959	12	about	about	ADP
inlawrev-3622	959	13	how	how	SCONJ
inlawrev-3622	959	14	parcels	parcel	NOUN
inlawrev-3622	959	15	of	of	ADP
inlawrev-3622	959	16	land	land	NOUN
inlawrev-3622	959	17	were	be	AUX
inlawrev-3622	959	18	used	use	VERB
inlawrev-3622	959	19	,	,	PUNCT
inlawrev-3622	959	20	what	what	DET
inlawrev-3622	959	21	equipment	equipment	NOUN
inlawrev-3622	959	22	was	be	AUX
inlawrev-3622	959	23	used	use	VERB
inlawrev-3622	959	24	on	on	ADP
inlawrev-3622	959	25	it	it	PRON
inlawrev-3622	959	26	,	,	PUNCT
inlawrev-3622	959	27	and	and	CCONJ
inlawrev-3622	959	28	where	where	SCONJ
inlawrev-3622	959	29	machinery	machinery	NOUN
inlawrev-3622	959	30	or	or	CCONJ
inlawrev-3622	959	31	materials	material	NOUN
inlawrev-3622	959	32	were	be	AUX
inlawrev-3622	959	33	stored	store	VERB
inlawrev-3622	959	34	.	.	PUNCT
inlawrev-3622	960	1	based	base	VERB
inlawrev-3622	960	2	on	on	ADP
inlawrev-3622	960	3	this	this	DET
inlawrev-3622	960	4	testimony	testimony	NOUN
inlawrev-3622	960	5	,	,	PUNCT
inlawrev-3622	960	6	the	the	DET
inlawrev-3622	960	7	tax	tax	NOUN
inlawrev-3622	960	8	court	court	NOUN
inlawrev-3622	960	9	concluded	conclude	VERB
inlawrev-3622	960	10	that	that	SCONJ
inlawrev-3622	960	11	the	the	DET
inlawrev-3622	960	12	taxpayers	taxpayer	NOUN
inlawrev-3622	960	13	had	have	AUX
inlawrev-3622	960	14	indeed	indeed	ADV
inlawrev-3622	960	15	produced	produce	VERB
inlawrev-3622	960	16	sufficient	sufficient	ADJ
inlawrev-3622	960	17	evidence	evidence	NOUN
inlawrev-3622	960	18	to	to	PART
inlawrev-3622	960	19	support	support	VERB
inlawrev-3622	960	20	a	a	DET
inlawrev-3622	960	21	prima	prima	NOUN
inlawrev-3622	960	22	facie	facie	NOUN
inlawrev-3622	960	23	case	case	NOUN
inlawrev-3622	960	24	showing	show	VERB
inlawrev-3622	960	25	its	its	PRON
inlawrev-3622	960	26	land	land	NOUN
inlawrev-3622	960	27	was	be	AUX
inlawrev-3622	960	28	improperly	improperly	ADV
inlawrev-3622	960	29	classified	classify	VERB
inlawrev-3622	960	30	.	.	PUNCT
inlawrev-3622	961	1	furthermore	furthermore	ADV
inlawrev-3622	961	2	,	,	PUNCT
inlawrev-3622	961	3	it	it	PRON
inlawrev-3622	961	4	recognized	recognize	VERB
inlawrev-3622	961	5	that	that	SCONJ
inlawrev-3622	961	6	the	the	DET
inlawrev-3622	961	7	state	state	NOUN
inlawrev-3622	961	8	board	board	NOUN
inlawrev-3622	961	9	did	do	AUX
inlawrev-3622	961	10	not	not	PART
inlawrev-3622	961	11	properly	properly	ADV
inlawrev-3622	961	12	rebut	rebut	VERB
inlawrev-3622	961	13	this	this	DET
inlawrev-3622	961	14	evidence	evidence	NOUN
inlawrev-3622	961	15	,	,	PUNCT
inlawrev-3622	961	16	but	but	CCONJ
inlawrev-3622	961	17	instead	instead	ADV
inlawrev-3622	961	18	merely	merely	ADV
inlawrev-3622	961	19	rejected	reject	VERB
inlawrev-3622	961	20	the	the	DET
inlawrev-3622	961	21	case	case	NOUN
inlawrev-3622	961	22	based	base	VERB
inlawrev-3622	961	23	on	on	ADP
inlawrev-3622	961	24	a	a	DET
inlawrev-3622	961	25	lack	lack	NOUN
inlawrev-3622	961	26	of	of	ADP
inlawrev-3622	961	27	written	write	VERB
inlawrev-3622	961	28	documentation	documentation	NOUN
inlawrev-3622	961	29	.	.	PUNCT
inlawrev-3622	962	1	the	the	DET
inlawrev-3622	962	2	tax	tax	NOUN
inlawrev-3622	962	3	court	court	NOUN
inlawrev-3622	962	4	consequently	consequently	ADV
inlawrev-3622	962	5	reversed	reverse	VERB
inlawrev-3622	962	6	and	and	CCONJ
inlawrev-3622	962	7	remanded	remand	VERB
inlawrev-3622	962	8	the	the	DET
inlawrev-3622	962	9	case	case	NOUN
inlawrev-3622	962	10	to	to	ADP
inlawrev-3622	962	11	the	the	DET
inlawrev-3622	962	12	state	state	NOUN
inlawrev-3622	962	13	board	board	NOUN
inlawrev-3622	962	14	to	to	PART
inlawrev-3622	962	15	reclassify	reclassify	VERB
inlawrev-3622	962	16	the	the	DET
inlawrev-3622	962	17	land	land	NOUN
inlawrev-3622	962	18	.	.	PUNCT
inlawrev-3622	963	1	224	224	NUM
inlawrev-3622	963	2	12	12	NUM
inlawrev-3622	963	3	.	.	PUNCT
inlawrev-3622	964	1	talesnick	talesnick	PROPN
inlawrev-3622	964	2	v.	v.	ADP
inlawrev-3622	964	3	state	state	PROPN
inlawrev-3622	964	4	board	board	PROPN
inlawrev-3622	964	5	of	of	ADP
inlawrev-3622	964	6	tax	tax	NOUN
inlawrev-3622	964	7	commissioners	commissioner	NOUN
inlawrev-3622	964	8	}	}	PUNCT
inlawrev-3622	964	9	15	15	NUM
inlawrev-3622	964	10	—	—	PUNCT
inlawrev-3622	964	11	talesnick	talesnick	NOUN
inlawrev-3622	964	12	was	be	AUX
inlawrev-3622	964	13	a	a	DET
inlawrev-3622	964	14	resident	resident	ADJ
inlawrev-3622	964	15	ofeagle	ofeagle	PROPN
inlawrev-3622	964	16	ridge	ridge	PROPN
inlawrev-3622	964	17	subdivision	subdivision	NOUN
inlawrev-3622	964	18	,	,	PUNCT
inlawrev-3622	964	19	which	which	PRON
inlawrev-3622	964	20	bordered	border	VERB
inlawrev-3622	964	21	the	the	DET
inlawrev-3622	964	22	eagle	eagle	PROPN
inlawrev-3622	964	23	creek	creek	PROPN
inlawrev-3622	964	24	reservoir	reservoir	PROPN
inlawrev-3622	964	25	.	.	PUNCT
inlawrev-3622	965	1	talesnick	talesnick	PROPN
inlawrev-3622	965	2	's	's	PART
inlawrev-3622	965	3	property	property	NOUN
inlawrev-3622	965	4	,	,	PUNCT
inlawrev-3622	965	5	consisting	consist	VERB
inlawrev-3622	965	6	of	of	ADP
inlawrev-3622	965	7	2.717	2.717	NUM
inlawrev-3622	965	8	acres	acre	NOUN
inlawrev-3622	965	9	,	,	PUNCT
inlawrev-3622	965	10	included	include	VERB
inlawrev-3622	965	11	a	a	DET
inlawrev-3622	965	12	water	water	NOUN
inlawrev-3622	965	13	flowage	flowage	NOUN
inlawrev-3622	965	14	easement	easement	ADJ
inlawrev-3622	965	15	encumbering	encumber	VERB
inlawrev-3622	965	16	a	a	DET
inlawrev-3622	965	17	portion	portion	NOUN
inlawrev-3622	965	18	ofthe	ofthe	NOUN
inlawrev-3622	965	19	land	land	NOUN
inlawrev-3622	965	20	.	.	PUNCT
inlawrev-3622	966	1	following	follow	VERB
inlawrev-3622	966	2	a	a	DET
inlawrev-3622	966	3	land	land	NOUN
inlawrev-3622	966	4	order	order	NOUN
inlawrev-3622	966	5	issued	issue	VERB
inlawrev-3622	966	6	by	by	ADP
inlawrev-3622	966	7	221	221	NUM
inlawrev-3622	966	8	.	.	PUNCT
inlawrev-3622	967	1	i	i	PRON
inlawrev-3622	967	2	d.	d.	PROPN
inlawrev-3622	967	3	222	222	NUM
inlawrev-3622	967	4	.	.	PUNCT
inlawrev-3622	967	5	mat	mat	PROPN
inlawrev-3622	967	6	503	503	NUM
inlawrev-3622	967	7	-	-	NUM
inlawrev-3622	967	8	04	04	NUM
inlawrev-3622	967	9	.	.	PUNCT
inlawrev-3622	967	10	223	223	NUM
inlawrev-3622	967	11	.	.	PUNCT
inlawrev-3622	968	1	i	i	PRON
inlawrev-3622	968	2	d.	d.	PROPN
inlawrev-3622	968	3	at	at	ADP
inlawrev-3622	968	4	504	504	NUM
inlawrev-3622	968	5	.	.	PUNCT
inlawrev-3622	969	1	224	224	NUM
inlawrev-3622	969	2	.	.	PUNCT
inlawrev-3622	970	1	i	i	PRON
inlawrev-3622	970	2	d.	d.	PROPN
inlawrev-3622	970	3	at	at	ADP
inlawrev-3622	970	4	507	507	NUM
inlawrev-3622	970	5	.	.	PUNCT
inlawrev-3622	970	6	225	225	NUM
inlawrev-3622	970	7	.	.	X
inlawrev-3622	971	1	756	756	NUM
inlawrev-3622	971	2	n.e.2d	n.e.2d	NOUN
inlawrev-3622	971	3	1	1	NUM
inlawrev-3622	971	4	104	104	NUM
inlawrev-3622	971	5	(	(	PUNCT
inlawrev-3622	971	6	ind	ind	NOUN
inlawrev-3622	971	7	.	.	PUNCT
inlawrev-3622	972	1	tax	tax	PROPN
inlawrev-3622	972	2	ct	ct	PROPN
inlawrev-3622	972	3	.	.	PROPN
inlawrev-3622	972	4	2001	2001	NUM
inlawrev-3622	972	5	)	)	PUNCT
inlawrev-3622	972	6	.	.	PUNCT
inlawrev-3622	973	1	1280	1280	NUM
inlawrev-3622	973	2	indiana	indiana	PROPN
inlawrev-3622	973	3	law	law	PROPN
inlawrev-3622	973	4	review	review	NOUN
inlawrev-3622	973	5	[	[	X
inlawrev-3622	973	6	vol	vol	NOUN
inlawrev-3622	973	7	.	.	PUNCT
inlawrev-3622	974	1	36:1251	36:1251	CCONJ
inlawrev-3622	974	2	the	the	DET
inlawrev-3622	974	3	marion	marion	PROPN
inlawrev-3622	974	4	county	county	PROPN
inlawrev-3622	974	5	land	land	PROPN
inlawrev-3622	974	6	valuation	valuation	PROPN
inlawrev-3622	974	7	commission	commission	PROPN
inlawrev-3622	974	8	and	and	CCONJ
inlawrev-3622	974	9	the	the	DET
inlawrev-3622	974	10	state	state	NOUN
inlawrev-3622	974	11	board	board	NOUN
inlawrev-3622	974	12	,	,	PUNCT
inlawrev-3622	974	13	the	the	DET
inlawrev-3622	974	14	township	township	NOUN
inlawrev-3622	974	15	assessor	assessor	NOUN
inlawrev-3622	974	16	valued	value	VERB
inlawrev-3622	974	17	talesnick	talesnick	NOUN
inlawrev-3622	974	18	's	's	PART
inlawrev-3622	974	19	property	property	NOUN
inlawrev-3622	974	20	at	at	ADP
inlawrev-3622	974	21	the	the	DET
inlawrev-3622	974	22	highest	high	ADJ
inlawrev-3622	974	23	values	value	NOUN
inlawrev-3622	974	24	under	under	ADP
inlawrev-3622	974	25	the	the	DET
inlawrev-3622	974	26	land	land	NOUN
inlawrev-3622	974	27	order	order	NOUN
inlawrev-3622	974	28	:	:	PUNCT
inlawrev-3622	974	29	the	the	DET
inlawrev-3622	974	30	land	land	NOUN
inlawrev-3622	974	31	at	at	ADP
inlawrev-3622	974	32	$	$	SYM
inlawrev-3622	974	33	116,910	116,910	NUM
inlawrev-3622	974	34	and	and	CCONJ
inlawrev-3622	974	35	the	the	DET
inlawrev-3622	974	36	improvements	improvement	NOUN
inlawrev-3622	974	37	at	at	ADP
inlawrev-3622	974	38	$	$	SYM
inlawrev-3622	974	39	194,100	194,100	NUM
inlawrev-3622	974	40	.	.	PUNCT
inlawrev-3622	975	1	226	226	NUM
inlawrev-3622	975	2	the	the	DET
inlawrev-3622	975	3	county	county	NOUN
inlawrev-3622	975	4	board	board	NOUN
inlawrev-3622	975	5	upheld	uphold	VERB
inlawrev-3622	975	6	this	this	DET
inlawrev-3622	975	7	assessment	assessment	NOUN
inlawrev-3622	975	8	,	,	PUNCT
inlawrev-3622	975	9	and	and	CCONJ
inlawrev-3622	975	10	talesnick	talesnick	NOUN
inlawrev-3622	975	11	filed	file	VERB
inlawrev-3622	975	12	a	a	DET
inlawrev-3622	975	13	1	1	NUM
inlawrev-3622	975	14	3	3	NUM
inlawrev-3622	975	15	1	1	NUM
inlawrev-3622	975	16	petition	petition	NOUN
inlawrev-3622	975	17	with	with	ADP
inlawrev-3622	975	18	the	the	DET
inlawrev-3622	975	19	state	state	NOUN
inlawrev-3622	975	20	board	board	NOUN
inlawrev-3622	975	21	.	.	PUNCT
inlawrev-3622	976	1	there	there	ADV
inlawrev-3622	976	2	,	,	PUNCT
inlawrev-3622	976	3	talesnick	talesnick	PROPN
inlawrev-3622	976	4	asserted	assert	VERB
inlawrev-3622	976	5	that	that	SCONJ
inlawrev-3622	976	6	the	the	DET
inlawrev-3622	976	7	base	base	NOUN
inlawrev-3622	976	8	rate	rate	NOUN
inlawrev-3622	976	9	for	for	ADP
inlawrev-3622	976	10	his	his	PRON
inlawrev-3622	976	11	property	property	NOUN
inlawrev-3622	976	12	should	should	AUX
inlawrev-3622	976	13	be	be	AUX
inlawrev-3622	976	14	reduced	reduce	VERB
inlawrev-3622	976	15	and	and	CCONJ
inlawrev-3622	976	16	that	that	SCONJ
inlawrev-3622	976	17	a	a	DET
inlawrev-3622	976	18	negative	negative	ADJ
inlawrev-3622	976	19	influence	influence	NOUN
inlawrev-3622	976	20	factor	factor	NOUN
inlawrev-3622	976	21	should	should	AUX
inlawrev-3622	976	22	have	have	AUX
inlawrev-3622	976	23	applied	apply	VERB
inlawrev-3622	976	24	to	to	ADP
inlawrev-3622	976	25	his	his	PRON
inlawrev-3622	976	26	land	land	NOUN
inlawrev-3622	976	27	because	because	SCONJ
inlawrev-3622	976	28	of	of	ADP
inlawrev-3622	976	29	the	the	DET
inlawrev-3622	976	30	water	water	NOUN
inlawrev-3622	976	31	flowage	flowage	NOUN
inlawrev-3622	976	32	easement	easement	VERB
inlawrev-3622	976	33	.	.	PUNCT
inlawrev-3622	977	1	the	the	DET
inlawrev-3622	977	2	state	state	PROPN
inlawrev-3622	977	3	board	board	NOUN
inlawrev-3622	977	4	denied	deny	VERB
inlawrev-3622	977	5	talesnick	talesnick	PROPN
inlawrev-3622	977	6	's	's	PART
inlawrev-3622	977	7	petition	petition	NOUN
inlawrev-3622	977	8	.	.	PUNCT
inlawrev-3622	978	1	in	in	ADP
inlawrev-3622	978	2	response	response	NOUN
inlawrev-3622	978	3	,	,	PUNCT
inlawrev-3622	978	4	he	he	PRON
inlawrev-3622	978	5	appealed	appeal	VERB
inlawrev-3622	978	6	to	to	ADP
inlawrev-3622	978	7	the	the	DET
inlawrev-3622	978	8	tax	tax	NOUN
inlawrev-3622	978	9	court	court	NOUN
inlawrev-3622	978	10	.	.	PUNCT
inlawrev-3622	979	1	227	227	NUM
inlawrev-3622	979	2	in	in	ADP
inlawrev-3622	979	3	march	march	PROPN
inlawrev-3622	979	4	1998	1998	NUM
inlawrev-3622	979	5	,	,	PUNCT
inlawrev-3622	979	6	the	the	DET
inlawrev-3622	979	7	tax	tax	NOUN
inlawrev-3622	979	8	court	court	NOUN
inlawrev-3622	979	9	remanded	remand	VERB
inlawrev-3622	979	10	the	the	DET
inlawrev-3622	979	11	case	case	NOUN
inlawrev-3622	979	12	to	to	ADP
inlawrev-3622	979	13	the	the	DET
inlawrev-3622	979	14	state	state	NOUN
inlawrev-3622	979	15	board	board	NOUN
inlawrev-3622	979	16	because	because	SCONJ
inlawrev-3622	979	17	it	it	PRON
inlawrev-3622	979	18	found	find	VERB
inlawrev-3622	979	19	that	that	PRON
inlawrev-3622	979	20	talesnick	talesnick	NOUN
inlawrev-3622	979	21	successfully	successfully	ADV
inlawrev-3622	979	22	established	establish	VERB
inlawrev-3622	979	23	a	a	DET
inlawrev-3622	979	24	prima	prima	NOUN
inlawrev-3622	979	25	facie	facie	NOUN
inlawrev-3622	979	26	case	case	NOUN
inlawrev-3622	979	27	that	that	SCONJ
inlawrev-3622	979	28	his	his	PRON
inlawrev-3622	979	29	land	land	NOUN
inlawrev-3622	979	30	had	have	AUX
inlawrev-3622	979	31	been	be	AUX
inlawrev-3622	979	32	valued	value	VERB
inlawrev-3622	979	33	incorrectly	incorrectly	ADV
inlawrev-3622	979	34	.	.	PUNCT
inlawrev-3622	980	1	the	the	DET
inlawrev-3622	980	2	tax	tax	NOUN
inlawrev-3622	980	3	court	court	NOUN
inlawrev-3622	980	4	also	also	ADV
inlawrev-3622	980	5	remanded	remand	VERB
inlawrev-3622	980	6	the	the	DET
inlawrev-3622	980	7	case	case	NOUN
inlawrev-3622	980	8	to	to	ADP
inlawrev-3622	980	9	the	the	DET
inlawrev-3622	980	10	state	state	NOUN
inlawrev-3622	980	11	board	board	NOUN
inlawrev-3622	980	12	for	for	ADP
inlawrev-3622	980	13	a	a	DET
inlawrev-3622	980	14	determination	determination	NOUN
inlawrev-3622	980	15	on	on	ADP
inlawrev-3622	980	16	whether	whether	SCONJ
inlawrev-3622	980	17	the	the	DET
inlawrev-3622	980	18	easement	easement	NOUN
inlawrev-3622	980	19	encroached	encroach	VERB
inlawrev-3622	980	20	talesnick	talesnick	NOUN
inlawrev-3622	980	21	's	's	PART
inlawrev-3622	980	22	land	land	NOUN
inlawrev-3622	980	23	enough	enough	ADV
inlawrev-3622	980	24	to	to	PART
inlawrev-3622	980	25	merit	merit	VERB
inlawrev-3622	980	26	a	a	DET
inlawrev-3622	980	27	negative	negative	ADJ
inlawrev-3622	980	28	influence	influence	NOUN
inlawrev-3622	980	29	factor	factor	NOUN
inlawrev-3622	980	30	.	.	PUNCT
inlawrev-3622	981	1	228	228	NUM
inlawrev-3622	981	2	in	in	ADP
inlawrev-3622	981	3	july	july	PROPN
inlawrev-3622	981	4	1	1	NUM
inlawrev-3622	981	5	998	998	NUM
inlawrev-3622	981	6	,	,	PUNCT
inlawrev-3622	981	7	the	the	DET
inlawrev-3622	981	8	state	state	NOUN
inlawrev-3622	981	9	board	board	NOUN
inlawrev-3622	981	10	held	hold	VERB
inlawrev-3622	981	11	its	its	PRON
inlawrev-3622	981	12	remand	remand	NOUN
inlawrev-3622	981	13	hearing	hearing	NOUN
inlawrev-3622	981	14	on	on	ADP
inlawrev-3622	981	15	this	this	DET
inlawrev-3622	981	16	case	case	NOUN
inlawrev-3622	981	17	.	.	PUNCT
inlawrev-3622	982	1	it	it	PRON
inlawrev-3622	982	2	reduced	reduce	VERB
inlawrev-3622	982	3	the	the	DET
inlawrev-3622	982	4	valuation	valuation	NOUN
inlawrev-3622	982	5	of	of	ADP
inlawrev-3622	982	6	talesnick	talesnick	PROPN
inlawrev-3622	982	7	's	's	PART
inlawrev-3622	982	8	first	first	ADJ
inlawrev-3622	982	9	acre	acre	NOUN
inlawrev-3622	982	10	from	from	ADP
inlawrev-3622	982	11	$	$	SYM
inlawrev-3622	982	12	110,000	110,000	NUM
inlawrev-3622	982	13	to	to	PART
inlawrev-3622	982	14	$	$	SYM
inlawrev-3622	982	15	90,000	90,000	NUM
inlawrev-3622	982	16	.	.	PUNCT
inlawrev-3622	983	1	it	it	PRON
inlawrev-3622	983	2	did	do	AUX
inlawrev-3622	983	3	not	not	PART
inlawrev-3622	983	4	reduce	reduce	VERB
inlawrev-3622	983	5	the	the	DET
inlawrev-3622	983	6	value	value	NOUN
inlawrev-3622	983	7	of	of	ADP
inlawrev-3622	983	8	further	further	ADJ
inlawrev-3622	983	9	acreage	acreage	NOUN
inlawrev-3622	983	10	from	from	ADP
inlawrev-3622	983	11	the	the	DET
inlawrev-3622	983	12	maximum	maximum	ADJ
inlawrev-3622	983	13	rate	rate	NOUN
inlawrev-3622	983	14	of	of	ADP
inlawrev-3622	983	15	$	$	SYM
inlawrev-3622	983	16	4,000	4,000	NUM
inlawrev-3622	983	17	per	per	ADP
inlawrev-3622	983	18	acre	acre	NOUN
inlawrev-3622	983	19	because	because	SCONJ
inlawrev-3622	983	20	it	it	PRON
inlawrev-3622	983	21	narrowly	narrowly	ADV
inlawrev-3622	983	22	construed	construe	VERB
inlawrev-3622	983	23	the	the	DET
inlawrev-3622	983	24	tax	tax	NOUN
inlawrev-3622	983	25	court	court	NOUN
inlawrev-3622	983	26	's	's	PART
inlawrev-3622	983	27	remand	remand	NOUN
inlawrev-3622	983	28	order	order	NOUN
inlawrev-3622	983	29	to	to	ADP
inlawrev-3622	983	30	the	the	DET
inlawrev-3622	983	31	sole	sole	ADJ
inlawrev-3622	983	32	issue	issue	NOUN
inlawrev-3622	983	33	of	of	ADP
inlawrev-3622	983	34	the	the	DET
inlawrev-3622	983	35	value	value	NOUN
inlawrev-3622	983	36	of	of	ADP
inlawrev-3622	983	37	the	the	DET
inlawrev-3622	983	38	first	first	ADJ
inlawrev-3622	983	39	acre	acre	NOUN
inlawrev-3622	983	40	.	.	PUNCT
inlawrev-3622	984	1	the	the	DET
inlawrev-3622	984	2	state	state	NOUN
inlawrev-3622	984	3	board	board	NOUN
inlawrev-3622	984	4	also	also	ADV
inlawrev-3622	984	5	denied	deny	VERB
inlawrev-3622	984	6	talesnick	talesnick	PROPN
inlawrev-3622	984	7	's	's	PART
inlawrev-3622	984	8	request	request	NOUN
inlawrev-3622	984	9	for	for	ADP
inlawrev-3622	984	10	the	the	DET
inlawrev-3622	984	11	application	application	NOUN
inlawrev-3622	984	12	of	of	ADP
inlawrev-3622	984	13	a	a	DET
inlawrev-3622	984	14	negative	negative	ADJ
inlawrev-3622	984	15	influence	influence	NOUN
inlawrev-3622	984	16	factor	factor	NOUN
inlawrev-3622	984	17	for	for	SCONJ
inlawrev-3622	984	18	the	the	DET
inlawrev-3622	984	19	water	water	NOUN
inlawrev-3622	984	20	flowage	flowage	NOUN
inlawrev-3622	984	21	easement	easement	ADJ
inlawrev-3622	984	22	because	because	SCONJ
inlawrev-3622	984	23	it	it	PRON
inlawrev-3622	984	24	decided	decide	VERB
inlawrev-3622	984	25	that	that	SCONJ
inlawrev-3622	984	26	the	the	DET
inlawrev-3622	984	27	easement	easement	NOUN
inlawrev-3622	984	28	was	be	AUX
inlawrev-3622	984	29	not	not	PART
inlawrev-3622	984	30	unlike	unlike	ADP
inlawrev-3622	984	31	easements	easement	NOUN
inlawrev-3622	984	32	on	on	ADP
inlawrev-3622	984	33	other	other	ADJ
inlawrev-3622	984	34	nearby	nearby	ADJ
inlawrev-3622	984	35	properties	property	NOUN
inlawrev-3622	984	36	.	.	PUNCT
inlawrev-3622	985	1	talesnick	talesnick	NOUN
inlawrev-3622	985	2	filed	file	VERB
inlawrev-3622	985	3	another	another	DET
inlawrev-3622	985	4	appeal	appeal	NOUN
inlawrev-3622	985	5	to	to	ADP
inlawrev-3622	985	6	the	the	DET
inlawrev-3622	985	7	tax	tax	NOUN
inlawrev-3622	985	8	court	court	NOUN
inlawrev-3622	985	9	to	to	PART
inlawrev-3622	985	10	challenge	challenge	VERB
inlawrev-3622	985	11	these	these	DET
inlawrev-3622	985	12	decisions	decision	NOUN
inlawrev-3622	985	13	.	.	PUNCT
inlawrev-3622	986	1	229	229	NUM
inlawrev-3622	986	2	concerning	concern	VERB
inlawrev-3622	986	3	the	the	DET
inlawrev-3622	986	4	valuation	valuation	NOUN
inlawrev-3622	986	5	ofthe	ofthe	NOUN
inlawrev-3622	986	6	acreage	acreage	NOUN
inlawrev-3622	986	7	in	in	ADP
inlawrev-3622	986	8	excess	excess	ADJ
inlawrev-3622	986	9	ofthe	ofthe	ADJ
inlawrev-3622	986	10	first	first	ADJ
inlawrev-3622	986	11	acre	acre	NOUN
inlawrev-3622	986	12	,	,	PUNCT
inlawrev-3622	986	13	talesnick	talesnick	PROPN
inlawrev-3622	986	14	asserted	assert	VERB
inlawrev-3622	986	15	that	that	SCONJ
inlawrev-3622	986	16	lack	lack	NOUN
inlawrev-3622	986	17	of	of	ADP
inlawrev-3622	986	18	both	both	CCONJ
inlawrev-3622	986	19	a	a	DET
inlawrev-3622	986	20	sewer	sewer	NOUN
inlawrev-3622	986	21	and	and	CCONJ
inlawrev-3622	986	22	city	city	NOUN
inlawrev-3622	986	23	water	water	NOUN
inlawrev-3622	986	24	and	and	CCONJ
inlawrev-3622	986	25	limited	limited	ADJ
inlawrev-3622	986	26	accessibility	accessibility	NOUN
inlawrev-3622	986	27	to	to	ADP
inlawrev-3622	986	28	the	the	DET
inlawrev-3622	986	29	property	property	NOUN
inlawrev-3622	986	30	reduced	reduce	VERB
inlawrev-3622	986	31	the	the	DET
inlawrev-3622	986	32	value	value	NOUN
inlawrev-3622	986	33	of	of	ADP
inlawrev-3622	986	34	the	the	DET
inlawrev-3622	986	35	property	property	NOUN
inlawrev-3622	986	36	.	.	PUNCT
inlawrev-3622	987	1	the	the	DET
inlawrev-3622	987	2	state	state	NOUN
inlawrev-3622	987	3	board	board	NOUN
inlawrev-3622	987	4	countered	counter	VERB
inlawrev-3622	987	5	by	by	ADP
inlawrev-3622	987	6	stressing	stress	VERB
inlawrev-3622	987	7	that	that	SCONJ
inlawrev-3622	987	8	the	the	DET
inlawrev-3622	987	9	tax	tax	NOUN
inlawrev-3622	987	10	court	court	NOUN
inlawrev-3622	987	11	's	's	PART
inlawrev-3622	987	12	order	order	NOUN
inlawrev-3622	987	13	applied	apply	VERB
inlawrev-3622	987	14	only	only	ADV
inlawrev-3622	987	15	with	with	ADP
inlawrev-3622	987	16	respect	respect	NOUN
inlawrev-3622	987	17	to	to	ADP
inlawrev-3622	987	18	the	the	DET
inlawrev-3622	987	19	first	first	ADJ
inlawrev-3622	987	20	acre	acre	NOUN
inlawrev-3622	987	21	.	.	PUNCT
inlawrev-3622	988	1	in	in	ADP
inlawrev-3622	988	2	addition	addition	NOUN
inlawrev-3622	988	3	,	,	PUNCT
inlawrev-3622	988	4	the	the	DET
inlawrev-3622	988	5	state	state	NOUN
inlawrev-3622	988	6	board	board	NOUN
inlawrev-3622	988	7	argued	argue	VERB
inlawrev-3622	988	8	that	that	SCONJ
inlawrev-3622	988	9	the	the	DET
inlawrev-3622	988	10	factors	factor	NOUN
inlawrev-3622	988	11	that	that	PRON
inlawrev-3622	988	12	talesnick	talesnick	NOUN
inlawrev-3622	988	13	cited	cite	VERB
inlawrev-3622	988	14	should	should	AUX
inlawrev-3622	988	15	not	not	PART
inlawrev-3622	988	16	impact	impact	VERB
inlawrev-3622	988	17	the	the	DET
inlawrev-3622	988	18	other	other	ADJ
inlawrev-3622	988	19	acres	acre	NOUN
inlawrev-3622	988	20	because	because	SCONJ
inlawrev-3622	988	21	no	no	DET
inlawrev-3622	988	22	home	home	NOUN
inlawrev-3622	988	23	was	be	AUX
inlawrev-3622	988	24	constructed	construct	VERB
inlawrev-3622	988	25	on	on	ADP
inlawrev-3622	988	26	them	they	PRON
inlawrev-3622	988	27	.	.	PUNCT
inlawrev-3622	989	1	the	the	DET
inlawrev-3622	989	2	tax	tax	NOUN
inlawrev-3622	989	3	court	court	NOUN
inlawrev-3622	989	4	cited	cite	VERB
inlawrev-3622	989	5	its	its	PRON
inlawrev-3622	989	6	prior	prior	ADJ
inlawrev-3622	989	7	decision	decision	NOUN
inlawrev-3622	989	8	and	and	CCONJ
inlawrev-3622	989	9	explained	explain	VERB
inlawrev-3622	989	10	that	that	SCONJ
inlawrev-3622	989	11	its	its	PRON
inlawrev-3622	989	12	reasoning	reasoning	NOUN
inlawrev-3622	989	13	applied	apply	VERB
inlawrev-3622	989	14	to	to	ADP
inlawrev-3622	989	15	the	the	DET
inlawrev-3622	989	16	entirety	entirety	NOUN
inlawrev-3622	989	17	of	of	ADP
inlawrev-3622	989	18	talesnick	talesnick	NOUN
inlawrev-3622	989	19	's	's	PART
inlawrev-3622	989	20	property	property	NOUN
inlawrev-3622	989	21	,	,	PUNCT
inlawrev-3622	989	22	despite	despite	SCONJ
inlawrev-3622	989	23	mention	mention	NOUN
inlawrev-3622	989	24	of	of	ADP
inlawrev-3622	989	25	the	the	DET
inlawrev-3622	989	26	first	first	ADJ
inlawrev-3622	989	27	acre	acre	NOUN
inlawrev-3622	989	28	alone	alone	ADV
inlawrev-3622	989	29	.	.	PUNCT
inlawrev-3622	990	1	it	it	PRON
inlawrev-3622	990	2	therefore	therefore	ADV
inlawrev-3622	990	3	remanded	remand	VERB
inlawrev-3622	990	4	the	the	DET
inlawrev-3622	990	5	issue	issue	NOUN
inlawrev-3622	990	6	to	to	ADP
inlawrev-3622	990	7	the	the	DET
inlawrev-3622	990	8	state	state	NOUN
inlawrev-3622	990	9	board	board	NOUN
inlawrev-3622	990	10	for	for	ADP
inlawrev-3622	990	11	revaluation.230	revaluation.230	PROPN
inlawrev-3622	990	12	regarding	regard	VERB
inlawrev-3622	990	13	the	the	DET
inlawrev-3622	990	14	application	application	NOUN
inlawrev-3622	990	15	of	of	ADP
inlawrev-3622	990	16	a	a	DET
inlawrev-3622	990	17	negative	negative	ADJ
inlawrev-3622	990	18	influence	influence	NOUN
inlawrev-3622	990	19	factor	factor	NOUN
inlawrev-3622	990	20	,	,	PUNCT
inlawrev-3622	990	21	the	the	DET
inlawrev-3622	990	22	tax	tax	NOUN
inlawrev-3622	990	23	court	court	NOUN
inlawrev-3622	990	24	decided	decide	VERB
inlawrev-3622	990	25	that	that	PRON
inlawrev-3622	990	26	talesnick	talesnick	NOUN
inlawrev-3622	990	27	presented	present	VERB
inlawrev-3622	990	28	a	a	DET
inlawrev-3622	990	29	prima	prima	NOUN
inlawrev-3622	990	30	facie	facie	NOUN
inlawrev-3622	990	31	showing	showing	NOUN
inlawrev-3622	990	32	based	base	VERB
inlawrev-3622	990	33	on	on	ADP
inlawrev-3622	990	34	evidence	evidence	NOUN
inlawrev-3622	990	35	presented	present	VERB
inlawrev-3622	990	36	at	at	ADP
inlawrev-3622	990	37	the	the	DET
inlawrev-3622	990	38	remand	remand	NOUN
inlawrev-3622	990	39	hearing	hearing	NOUN
inlawrev-3622	990	40	.	.	PUNCT
inlawrev-3622	991	1	it	it	PRON
inlawrev-3622	991	2	commented	comment	VERB
inlawrev-3622	991	3	that	that	SCONJ
inlawrev-3622	991	4	talesnick	talesnick	PROPN
inlawrev-3622	991	5	offered	offer	VERB
inlawrev-3622	991	6	testimony	testimony	NOUN
inlawrev-3622	991	7	and	and	CCONJ
inlawrev-3622	991	8	maps	map	NOUN
inlawrev-3622	991	9	supporting	support	VERB
inlawrev-3622	991	10	the	the	DET
inlawrev-3622	991	11	higher	high	ADJ
inlawrev-3622	991	12	relative	relative	ADJ
inlawrev-3622	991	13	encumbrance	encumbrance	NOUN
inlawrev-3622	991	14	of	of	ADP
inlawrev-3622	991	15	the	the	DET
inlawrev-3622	991	16	water	water	NOUN
inlawrev-3622	991	17	flowage	flowage	NOUN
inlawrev-3622	991	18	easement	easement	NOUN
inlawrev-3622	991	19	compared	compare	VERB
inlawrev-3622	991	20	to	to	ADP
inlawrev-3622	991	21	nearby	nearby	ADJ
inlawrev-3622	991	22	residential	residential	ADJ
inlawrev-3622	991	23	properties	property	NOUN
inlawrev-3622	991	24	.	.	PUNCT
inlawrev-3622	992	1	the	the	DET
inlawrev-3622	992	2	tax	tax	NOUN
inlawrev-3622	992	3	court	court	NOUN
inlawrev-3622	992	4	,	,	PUNCT
inlawrev-3622	992	5	as	as	ADP
inlawrev-3622	992	6	a	a	DET
inlawrev-3622	992	7	result	result	NOUN
inlawrev-3622	992	8	,	,	PUNCT
inlawrev-3622	992	9	remanded	remand	VERB
inlawrev-3622	992	10	this	this	DET
inlawrev-3622	992	11	issue	issue	NOUN
inlawrev-3622	992	12	to	to	ADP
inlawrev-3622	992	13	the	the	DET
inlawrev-3622	992	14	state	state	NOUN
inlawrev-3622	992	15	board	board	NOUN
inlawrev-3622	992	16	in	in	ADP
inlawrev-3622	992	17	light	light	NOUN
inlawrev-3622	992	18	of	of	ADP
inlawrev-3622	992	19	the	the	DET
inlawrev-3622	992	20	intervening	intervene	VERB
inlawrev-3622	992	21	case	case	NOUN
inlawrev-3622	992	22	phelps	phelps	AUX
inlawrev-3622	992	23	dodge	dodge	VERB
inlawrev-3622	992	24	v.	v.	ADP
inlawrev-3622	992	25	state	state	PROPN
inlawrev-3622	992	26	board	board	NOUN
inlawrev-3622	992	27	oftax	oftax	NOUN
inlawrev-3622	992	28	commissioners	commissioner	NOUN
inlawrev-3622	992	29	,	,	PUNCT
inlawrev-3622	992	30	m	m	VERB
inlawrev-3622	992	31	which	which	PRON
inlawrev-3622	992	32	explains	explain	VERB
inlawrev-3622	992	33	how	how	SCONJ
inlawrev-3622	992	34	to	to	PART
inlawrev-3622	992	35	quantify	quantify	VERB
inlawrev-3622	992	36	influence	influence	NOUN
inlawrev-3622	992	37	factors	factor	NOUN
inlawrev-3622	992	38	to	to	PART
inlawrev-3622	992	39	reflect	reflect	VERB
inlawrev-3622	992	40	the	the	DET
inlawrev-3622	992	41	actual	actual	ADJ
inlawrev-3622	992	42	deviation	deviation	NOUN
inlawrev-3622	992	43	ofproperty	ofproperty	NOUN
inlawrev-3622	992	44	from	from	ADP
inlawrev-3622	992	45	average	average	ADJ
inlawrev-3622	992	46	market	market	NOUN
inlawrev-3622	992	47	226	226	NUM
inlawrev-3622	992	48	.	.	PUNCT
inlawrev-3622	993	1	mat	mat	VERB
inlawrev-3622	993	2	11	11	NUM
inlawrev-3622	993	3	05	05	NUM
inlawrev-3622	993	4	-	-	SYM
inlawrev-3622	993	5	06	06	NUM
inlawrev-3622	993	6	227	227	NUM
inlawrev-3622	993	7	.	.	PUNCT
inlawrev-3622	994	1	i	i	PRON
inlawrev-3622	994	2	d.	d.	PROPN
inlawrev-3622	994	3	at	at	ADP
inlawrev-3622	994	4	1106	1106	NUM
inlawrev-3622	994	5	.	.	PUNCT
inlawrev-3622	995	1	228	228	NUM
inlawrev-3622	995	2	.	.	PUNCT
inlawrev-3622	996	1	i	i	PRON
inlawrev-3622	996	2	d.	d.	PROPN
inlawrev-3622	996	3	229	229	NUM
inlawrev-3622	996	4	.	.	PUNCT
inlawrev-3622	997	1	i	i	PRON
inlawrev-3622	997	2	d.	d.	PROPN
inlawrev-3622	997	3	at	at	ADP
inlawrev-3622	997	4	11	11	NUM
inlawrev-3622	997	5	06	06	NUM
inlawrev-3622	997	6	-	-	SYM
inlawrev-3622	997	7	07	07	NUM
inlawrev-3622	997	8	230	230	NUM
inlawrev-3622	997	9	.	.	PUNCT
inlawrev-3622	998	1	/ii	/ii	PUNCT
inlawrev-3622	998	2	.	.	PUNCT
inlawrev-3622	999	1	at	at	ADP
inlawrev-3622	999	2	1107	1107	NUM
inlawrev-3622	999	3	.	.	PUNCT
inlawrev-3622	1000	1	231	231	NUM
inlawrev-3622	1000	2	.	.	X
inlawrev-3622	1000	3	705	705	NUM
inlawrev-3622	1000	4	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1000	5	1099	1099	NUM
inlawrev-3622	1000	6	(	(	PUNCT
inlawrev-3622	1000	7	ind	ind	NOUN
inlawrev-3622	1000	8	.	.	PUNCT
inlawrev-3622	1001	1	tax	tax	NOUN
inlawrev-3622	1001	2	court	court	NOUN
inlawrev-3622	1001	3	1999	1999	NUM
inlawrev-3622	1001	4	)	)	PUNCT
inlawrev-3622	1001	5	.	.	PUNCT
inlawrev-3622	1002	1	2003	2003	NUM
inlawrev-3622	1002	2	]	]	PUNCT
inlawrev-3622	1002	3	taxation	taxation	NOUN
inlawrev-3622	1002	4	1281	1281	NUM
inlawrev-3622	1002	5	value	value	NOUN
inlawrev-3622	1002	6	.	.	PUNCT
inlawrev-3622	1003	1	13	13	NUM
inlawrev-3622	1003	2	.	.	X
inlawrev-3622	1003	3	aboite	aboite	PROPN
inlawrev-3622	1003	4	corp	corp	PROPN
inlawrev-3622	1003	5	.	.	PROPN
inlawrev-3622	1004	1	v.	v.	ADP
inlawrev-3622	1004	2	state	state	PROPN
inlawrev-3622	1004	3	board	board	PROPN
inlawrev-3622	1004	4	of	of	ADP
inlawrev-3622	1004	5	tax	tax	NOUN
inlawrev-3622	1004	6	commissioner	commissioner	NOUN
inlawrev-3622	1004	7	.	.	PUNCT
inlawrev-3622	1005	1	222	222	NUM
inlawrev-3622	1005	2	—	—	PUNCT
inlawrev-3622	1005	3	aboite	aboite	ADJ
inlawrev-3622	1005	4	corporation	corporation	NOUN
inlawrev-3622	1005	5	(	(	PUNCT
inlawrev-3622	1005	6	"	"	PUNCT
inlawrev-3622	1005	7	aboite	aboite	ADJ
inlawrev-3622	1005	8	"	"	PUNCT
inlawrev-3622	1005	9	)	)	PUNCT
inlawrev-3622	1005	10	owns	own	VERB
inlawrev-3622	1005	11	land	land	NOUN
inlawrev-3622	1005	12	and	and	CCONJ
inlawrev-3622	1005	13	a	a	DET
inlawrev-3622	1005	14	shopping	shopping	NOUN
inlawrev-3622	1005	15	center	center	NOUN
inlawrev-3622	1005	16	in	in	ADP
inlawrev-3622	1005	17	allen	allen	PROPN
inlawrev-3622	1005	18	county	county	PROPN
inlawrev-3622	1005	19	,	,	PUNCT
inlawrev-3622	1005	20	indiana	indiana	PROPN
inlawrev-3622	1005	21	.	.	PUNCT
inlawrev-3622	1005	22	233	233	NUM
inlawrev-3622	1005	23	in	in	ADP
inlawrev-3622	1005	24	march	march	PROPN
inlawrev-3622	1005	25	1992	1992	NUM
inlawrev-3622	1005	26	,	,	PUNCT
inlawrev-3622	1005	27	aboite	aboite	PROPN
inlawrev-3622	1005	28	's	's	PART
inlawrev-3622	1005	29	property	property	NOUN
inlawrev-3622	1005	30	was	be	AUX
inlawrev-3622	1005	31	assessed	assess	VERB
inlawrev-3622	1005	32	at	at	ADP
inlawrev-3622	1005	33	$	$	SYM
inlawrev-3622	1005	34	2,317,300	2,317,300	NUM
inlawrev-3622	1005	35	.	.	PUNCT
inlawrev-3622	1006	1	aboite	aboite	PROPN
inlawrev-3622	1006	2	,	,	PUNCT
inlawrev-3622	1006	3	believing	believe	VERB
inlawrev-3622	1006	4	this	this	DET
inlawrev-3622	1006	5	value	value	NOUN
inlawrev-3622	1006	6	was	be	AUX
inlawrev-3622	1006	7	in	in	ADP
inlawrev-3622	1006	8	error	error	NOUN
inlawrev-3622	1006	9	,	,	PUNCT
inlawrev-3622	1006	10	filed	file	VERB
inlawrev-3622	1006	11	an	an	DET
inlawrev-3622	1006	12	appeal	appeal	NOUN
inlawrev-3622	1006	13	with	with	ADP
inlawrev-3622	1006	14	the	the	DET
inlawrev-3622	1006	15	county	county	NOUN
inlawrev-3622	1006	16	board	board	NOUN
inlawrev-3622	1006	17	.	.	PUNCT
inlawrev-3622	1007	1	in	in	ADP
inlawrev-3622	1007	2	november	november	PROPN
inlawrev-3622	1007	3	1	1	NUM
inlawrev-3622	1007	4	992	992	NUM
inlawrev-3622	1007	5	,	,	PUNCT
inlawrev-3622	1007	6	the	the	DET
inlawrev-3622	1007	7	county	county	NOUN
inlawrev-3622	1007	8	board	board	NOUN
inlawrev-3622	1007	9	affirmed	affirm	VERB
inlawrev-3622	1007	10	the	the	DET
inlawrev-3622	1007	11	initial	initial	ADJ
inlawrev-3622	1007	12	assessment	assessment	NOUN
inlawrev-3622	1007	13	,	,	PUNCT
inlawrev-3622	1007	14	and	and	CCONJ
inlawrev-3622	1007	15	aboite	aboite	PROPN
inlawrev-3622	1007	16	filed	file	VERB
inlawrev-3622	1007	17	a	a	DET
inlawrev-3622	1007	18	1	1	NUM
inlawrev-3622	1007	19	3	3	NUM
inlawrev-3622	1007	20	1	1	NUM
inlawrev-3622	1007	21	petition	petition	NOUN
inlawrev-3622	1007	22	with	with	ADP
inlawrev-3622	1007	23	the	the	DET
inlawrev-3622	1007	24	state	state	NOUN
inlawrev-3622	1007	25	board	board	PROPN
inlawrev-3622	1007	26	.	.	PUNCT
inlawrev-3622	1008	1	the	the	DET
inlawrev-3622	1008	2	state	state	PROPN
inlawrev-3622	1008	3	board	board	NOUN
inlawrev-3622	1008	4	conducted	conduct	VERB
inlawrev-3622	1008	5	a	a	DET
inlawrev-3622	1008	6	hearing	hearing	NOUN
inlawrev-3622	1008	7	and	and	CCONJ
inlawrev-3622	1008	8	subsequently	subsequently	ADV
inlawrev-3622	1008	9	issued	issue	VERB
inlawrev-3622	1008	10	a	a	DET
inlawrev-3622	1008	11	final	final	ADJ
inlawrev-3622	1008	12	determination	determination	NOUN
inlawrev-3622	1008	13	in	in	ADP
inlawrev-3622	1008	14	january	january	PROPN
inlawrev-3622	1008	15	1997	1997	NUM
inlawrev-3622	1008	16	.	.	PUNCT
inlawrev-3622	1009	1	it	it	PRON
inlawrev-3622	1009	2	reduced	reduce	VERB
inlawrev-3622	1009	3	the	the	DET
inlawrev-3622	1009	4	assessed	assessed	ADJ
inlawrev-3622	1009	5	value	value	NOUN
inlawrev-3622	1009	6	of	of	ADP
inlawrev-3622	1009	7	aboite	aboite	PROPN
inlawrev-3622	1009	8	's	's	PART
inlawrev-3622	1009	9	property	property	NOUN
inlawrev-3622	1009	10	to	to	ADP
inlawrev-3622	1009	11	$	$	SYM
inlawrev-3622	1009	12	1,895,440	1,895,440	NUM
inlawrev-3622	1009	13	,	,	PUNCT
inlawrev-3622	1009	14	but	but	CCONJ
inlawrev-3622	1009	15	denied	deny	VERB
inlawrev-3622	1009	16	aboite	aboite	ADJ
inlawrev-3622	1009	17	relief	relief	NOUN
inlawrev-3622	1009	18	on	on	ADP
inlawrev-3622	1009	19	the	the	DET
inlawrev-3622	1009	20	issues	issue	NOUN
inlawrev-3622	1009	21	of	of	ADP
inlawrev-3622	1009	22	additional	additional	ADJ
inlawrev-3622	1009	23	obsolescence	obsolescence	NOUN
inlawrev-3622	1009	24	depreciation	depreciation	NOUN
inlawrev-3622	1009	25	,	,	PUNCT
inlawrev-3622	1009	26	land	land	NOUN
inlawrev-3622	1009	27	reclassification	reclassification	NOUN
inlawrev-3622	1009	28	,	,	PUNCT
inlawrev-3622	1009	29	and	and	CCONJ
inlawrev-3622	1009	30	atrium	atrium	NOUN
inlawrev-3622	1009	31	pricing	pricing	NOUN
inlawrev-3622	1009	32	.	.	PUNCT
inlawrev-3622	1010	1	aboite	aboite	PROPN
inlawrev-3622	1010	2	appealed	appeal	VERB
inlawrev-3622	1010	3	those	those	DET
inlawrev-3622	1010	4	three	three	NUM
inlawrev-3622	1010	5	issues	issue	NOUN
inlawrev-3622	1010	6	to	to	ADP
inlawrev-3622	1010	7	the	the	DET
inlawrev-3622	1010	8	tax	tax	NOUN
inlawrev-3622	1010	9	court	court	NOUN
inlawrev-3622	1010	10	in	in	ADP
inlawrev-3622	1010	11	january	january	PROPN
inlawrev-3622	1010	12	1997	1997	NUM
inlawrev-3622	1010	13	.	.	PUNCT
inlawrev-3622	1011	1	234	234	NUM
inlawrev-3622	1011	2	the	the	DET
inlawrev-3622	1011	3	issue	issue	NOUN
inlawrev-3622	1011	4	of	of	ADP
inlawrev-3622	1011	5	obsolescence	obsolescence	NOUN
inlawrev-3622	1011	6	depreciation	depreciation	NOUN
inlawrev-3622	1011	7	,	,	PUNCT
inlawrev-3622	1011	8	however	however	ADV
inlawrev-3622	1011	9	,	,	PUNCT
inlawrev-3622	1011	10	was	be	AUX
inlawrev-3622	1011	11	remanded	remand	VERB
inlawrev-3622	1011	12	to	to	ADP
inlawrev-3622	1011	13	the	the	DET
inlawrev-3622	1011	14	state	state	NOUN
inlawrev-3622	1011	15	board	board	NOUN
inlawrev-3622	1011	16	prior	prior	ADV
inlawrev-3622	1011	17	to	to	ADP
inlawrev-3622	1011	18	trial	trial	NOUN
inlawrev-3622	1011	19	and	and	CCONJ
inlawrev-3622	1011	20	not	not	PART
inlawrev-3622	1011	21	addressed	address	VERB
inlawrev-3622	1011	22	in	in	ADP
inlawrev-3622	1011	23	the	the	DET
inlawrev-3622	1011	24	opinion	opinion	NOUN
inlawrev-3622	1011	25	.	.	PUNCT
inlawrev-3622	1012	1	regarding	regard	VERB
inlawrev-3622	1012	2	the	the	DET
inlawrev-3622	1012	3	issue	issue	NOUN
inlawrev-3622	1012	4	of	of	ADP
inlawrev-3622	1012	5	land	land	NOUN
inlawrev-3622	1012	6	reclassification	reclassification	NOUN
inlawrev-3622	1012	7	,	,	PUNCT
inlawrev-3622	1012	8	aboite	aboite	NOUN
inlawrev-3622	1012	9	and	and	CCONJ
inlawrev-3622	1012	10	the	the	DET
inlawrev-3622	1012	11	state	state	NOUN
inlawrev-3622	1012	12	board	board	NOUN
inlawrev-3622	1012	13	disagreed	disagree	VERB
inlawrev-3622	1012	14	on	on	ADP
inlawrev-3622	1012	15	whether	whether	SCONJ
inlawrev-3622	1012	16	the	the	DET
inlawrev-3622	1012	17	state	state	NOUN
inlawrev-3622	1012	18	board	board	NOUN
inlawrev-3622	1012	19	had	have	AUX
inlawrev-3622	1012	20	the	the	DET
inlawrev-3622	1012	21	authority	authority	NOUN
inlawrev-3622	1012	22	to	to	PART
inlawrev-3622	1012	23	reassess	reassess	VERB
inlawrev-3622	1012	24	property	property	NOUN
inlawrev-3622	1012	25	.	.	PUNCT
inlawrev-3622	1013	1	the	the	DET
inlawrev-3622	1013	2	controlling	controlling	PROPN
inlawrev-3622	1013	3	statute	statute	NOUN
inlawrev-3622	1013	4	,	,	PUNCT
inlawrev-3622	1013	5	indiana	indiana	PROPN
inlawrev-3622	1013	6	code	code	PROPN
inlawrev-3622	1013	7	section	section	PROPN
inlawrev-3622	1013	8	6	6	NUM
inlawrev-3622	1013	9	-	-	SYM
inlawrev-3622	1013	10	1.1	1.1	NUM
inlawrev-3622	1013	11	-	-	PUNCT
inlawrev-3622	1013	12	4	4	NUM
inlawrev-3622	1013	13	-	-	SYM
inlawrev-3622	1013	14	12	12	NUM
inlawrev-3622	1013	15	,	,	PUNCT
inlawrev-3622	1013	16	requires	require	VERB
inlawrev-3622	1013	17	reassessment	reassessment	NOUN
inlawrev-3622	1013	18	of	of	ADP
inlawrev-3622	1013	19	land	land	NOUN
inlawrev-3622	1013	20	1	1	NUM
inlawrev-3622	1013	21	)	)	PUNCT
inlawrev-3622	1013	22	if	if	SCONJ
inlawrev-3622	1013	23	acreage	acreage	NOUN
inlawrev-3622	1013	24	is	be	AUX
inlawrev-3622	1013	25	subdivided	subdivide	VERB
inlawrev-3622	1013	26	into	into	ADP
inlawrev-3622	1013	27	lots	lot	NOUN
inlawrev-3622	1013	28	,	,	PUNCT
inlawrev-3622	1013	29	or	or	CCONJ
inlawrev-3622	1013	30	2	2	X
inlawrev-3622	1013	31	)	)	PUNCT
inlawrev-3622	1013	32	if	if	SCONJ
inlawrev-3622	1013	33	the	the	DET
inlawrev-3622	1013	34	land	land	NOUN
inlawrev-3622	1013	35	is	be	AUX
inlawrev-3622	1013	36	put	put	VERB
inlawrev-3622	1013	37	to	to	ADP
inlawrev-3622	1013	38	a	a	DET
inlawrev-3622	1013	39	different	different	ADJ
inlawrev-3622	1013	40	235	235	NUM
inlawrev-3622	1013	41	use	use	NOUN
inlawrev-3622	1013	42	.	.	PUNCT
inlawrev-3622	1014	1	aboite	aboite	PROPN
inlawrev-3622	1014	2	argued	argue	VERB
inlawrev-3622	1014	3	that	that	SCONJ
inlawrev-3622	1014	4	it	it	PRON
inlawrev-3622	1014	5	qualified	qualify	VERB
inlawrev-3622	1014	6	for	for	ADP
inlawrev-3622	1014	7	an	an	DET
inlawrev-3622	1014	8	exception	exception	NOUN
inlawrev-3622	1014	9	to	to	ADP
inlawrev-3622	1014	10	these	these	DET
inlawrev-3622	1014	11	conditions	condition	NOUN
inlawrev-3622	1014	12	in	in	ADP
inlawrev-3622	1014	13	the	the	DET
inlawrev-3622	1014	14	statute	statute	NOUN
inlawrev-3622	1014	15	.	.	PUNCT
inlawrev-3622	1015	1	this	this	DET
inlawrev-3622	1015	2	exception	exception	NOUN
inlawrev-3622	1015	3	prevents	prevent	VERB
inlawrev-3622	1015	4	reassessment	reassessment	NOUN
inlawrev-3622	1015	5	upon	upon	SCONJ
inlawrev-3622	1015	6	subdivision	subdivision	NOUN
inlawrev-3622	1015	7	until	until	ADP
inlawrev-3622	1015	8	the	the	DET
inlawrev-3622	1015	9	next	next	ADJ
inlawrev-3622	1015	10	assessment	assessment	NOUN
inlawrev-3622	1015	11	date	date	NOUN
inlawrev-3622	1015	12	following	follow	VERB
inlawrev-3622	1015	13	a	a	DET
inlawrev-3622	1015	14	transaction	transaction	NOUN
inlawrev-3622	1015	15	that	that	PRON
inlawrev-3622	1015	16	results	result	VERB
inlawrev-3622	1015	17	in	in	ADP
inlawrev-3622	1015	18	a	a	DET
inlawrev-3622	1015	19	change	change	NOUN
inlawrev-3622	1015	20	in	in	ADP
inlawrev-3622	1015	21	title	title	NOUN
inlawrev-3622	1015	22	to	to	ADP
inlawrev-3622	1015	23	the	the	DET
inlawrev-3622	1015	24	lot	lot	NOUN
inlawrev-3622	1015	25	.	.	PUNCT
inlawrev-3622	1016	1	236	236	NUM
inlawrev-3622	1016	2	the	the	DET
inlawrev-3622	1016	3	tax	tax	NOUN
inlawrev-3622	1016	4	court	court	NOUN
inlawrev-3622	1016	5	noted	note	VERB
inlawrev-3622	1016	6	,	,	PUNCT
inlawrev-3622	1016	7	however	however	ADV
inlawrev-3622	1016	8	,	,	PUNCT
inlawrev-3622	1016	9	that	that	SCONJ
inlawrev-3622	1016	10	the	the	DET
inlawrev-3622	1016	11	intent	intent	NOUN
inlawrev-3622	1016	12	of	of	ADP
inlawrev-3622	1016	13	this	this	DET
inlawrev-3622	1016	14	statutory	statutory	ADJ
inlawrev-3622	1016	15	exception	exception	NOUN
inlawrev-3622	1016	16	was	be	AUX
inlawrev-3622	1016	17	to	to	PART
inlawrev-3622	1016	18	protect	protect	VERB
inlawrev-3622	1016	19	the	the	DET
inlawrev-3622	1016	20	owner	owner	NOUN
inlawrev-3622	1016	21	who	who	PRON
inlawrev-3622	1016	22	subdivides	subdivide	VERB
inlawrev-3622	1016	23	a	a	DET
inlawrev-3622	1016	24	lot	lot	NOUN
inlawrev-3622	1016	25	and	and	CCONJ
inlawrev-3622	1016	26	sells	sell	VERB
inlawrev-3622	1016	27	some	some	PRON
inlawrev-3622	1016	28	of	of	ADP
inlawrev-3622	1016	29	the	the	DET
inlawrev-3622	1016	30	subdivided	subdivided	ADJ
inlawrev-3622	1016	31	sections	section	NOUN
inlawrev-3622	1016	32	from	from	ADP
inlawrev-3622	1016	33	being	be	AUX
inlawrev-3622	1016	34	assessed	assess	VERB
inlawrev-3622	1016	35	a	a	DET
inlawrev-3622	1016	36	higher	high	ADJ
inlawrev-3622	1016	37	tax	tax	NOUN
inlawrev-3622	1016	38	value	value	NOUN
inlawrev-3622	1016	39	.	.	PUNCT
inlawrev-3622	1017	1	it	it	PRON
inlawrev-3622	1017	2	recognized	recognize	VERB
inlawrev-3622	1017	3	here	here	ADV
inlawrev-3622	1017	4	,	,	PUNCT
inlawrev-3622	1017	5	however	however	ADV
inlawrev-3622	1017	6	,	,	PUNCT
inlawrev-3622	1017	7	that	that	SCONJ
inlawrev-3622	1017	8	aboite	aboite	NOUN
inlawrev-3622	1017	9	did	do	AUX
inlawrev-3622	1017	10	not	not	PART
inlawrev-3622	1017	11	sell	sell	VERB
inlawrev-3622	1017	12	its	its	PRON
inlawrev-3622	1017	13	property	property	NOUN
inlawrev-3622	1017	14	,	,	PUNCT
inlawrev-3622	1017	15	but	but	CCONJ
inlawrev-3622	1017	16	instead	instead	ADV
inlawrev-3622	1017	17	changed	change	VERB
inlawrev-3622	1017	18	the	the	DET
inlawrev-3622	1017	19	use	use	NOUN
inlawrev-3622	1017	20	.	.	PUNCT
inlawrev-3622	1018	1	thus	thus	ADV
inlawrev-3622	1018	2	,	,	PUNCT
inlawrev-3622	1018	3	the	the	DET
inlawrev-3622	1018	4	tax	tax	NOUN
inlawrev-3622	1018	5	court	court	NOUN
inlawrev-3622	1018	6	determined	determine	VERB
inlawrev-3622	1018	7	that	that	SCONJ
inlawrev-3622	1018	8	aboite	aboite	NOUN
inlawrev-3622	1018	9	did	do	AUX
inlawrev-3622	1018	10	not	not	PART
inlawrev-3622	1018	11	qualify	qualify	VERB
inlawrev-3622	1018	12	for	for	ADP
inlawrev-3622	1018	13	the	the	DET
inlawrev-3622	1018	14	exception	exception	NOUN
inlawrev-3622	1018	15	to	to	PART
inlawrev-3622	1018	16	reassessment	reassessment	NOUN
inlawrev-3622	1018	17	merely	merely	ADV
inlawrev-3622	1018	18	because	because	SCONJ
inlawrev-3622	1018	19	it	it	PRON
inlawrev-3622	1018	20	retained	retain	VERB
inlawrev-3622	1018	21	some	some	PRON
inlawrev-3622	1018	22	of	of	ADP
inlawrev-3622	1018	23	its	its	PRON
inlawrev-3622	1018	24	subdivided	subdivided	ADJ
inlawrev-3622	1018	25	lots	lot	NOUN
inlawrev-3622	1018	26	.	.	PUNCT
inlawrev-3622	1019	1	the	the	DET
inlawrev-3622	1019	2	tax	tax	NOUN
inlawrev-3622	1019	3	court	court	NOUN
inlawrev-3622	1019	4	affirmed	affirm	VERB
inlawrev-3622	1019	5	the	the	DET
inlawrev-3622	1019	6	state	state	PROPN
inlawrev-3622	1019	7	board	board	NOUN
inlawrev-3622	1019	8	's	's	PART
inlawrev-3622	1019	9	final	final	ADJ
inlawrev-3622	1019	10	determination	determination	NOUN
inlawrev-3622	1019	11	denying	deny	VERB
inlawrev-3622	1019	12	aboite	aboite	ADJ
inlawrev-3622	1019	13	relief	relief	NOUN
inlawrev-3622	1019	14	on	on	ADP
inlawrev-3622	1019	15	this	this	DET
inlawrev-3622	1019	16	issue	issue	NOUN
inlawrev-3622	1019	17	.	.	PUNCT
inlawrev-3622	1020	1	aboite	aboite	PROPN
inlawrev-3622	1020	2	next	next	ADV
inlawrev-3622	1020	3	contested	contest	VERB
inlawrev-3622	1020	4	the	the	DET
inlawrev-3622	1020	5	state	state	PROPN
inlawrev-3622	1020	6	board	board	NOUN
inlawrev-3622	1020	7	's	's	PART
inlawrev-3622	1020	8	assignment	assignment	NOUN
inlawrev-3622	1020	9	ofvalue	ofvalue	NOUN
inlawrev-3622	1020	10	to	to	ADP
inlawrev-3622	1020	11	its	its	PRON
inlawrev-3622	1020	12	shopping	shopping	NOUN
inlawrev-3622	1020	13	center	center	NOUN
inlawrev-3622	1020	14	atrium	atrium	NOUN
inlawrev-3622	1020	15	as	as	ADP
inlawrev-3622	1020	16	being	be	AUX
inlawrev-3622	1020	17	arbitrary	arbitrary	ADJ
inlawrev-3622	1020	18	and	and	CCONJ
inlawrev-3622	1020	19	capricious	capricious	ADJ
inlawrev-3622	1020	20	.	.	PUNCT
inlawrev-3622	1021	1	the	the	DET
inlawrev-3622	1021	2	state	state	PROPN
inlawrev-3622	1021	3	board	board	NOUN
inlawrev-3622	1021	4	assessed	assess	VERB
inlawrev-3622	1021	5	the	the	DET
inlawrev-3622	1021	6	value	value	NOUN
inlawrev-3622	1021	7	of	of	ADP
inlawrev-3622	1021	8	aboite	aboite	NOUN
inlawrev-3622	1021	9	's	's	PART
inlawrev-3622	1021	10	atrium	atrium	NOUN
inlawrev-3622	1021	11	under	under	ADP
inlawrev-3622	1021	12	an	an	DET
inlawrev-3622	1021	13	"	"	PUNCT
inlawrev-3622	1021	14	a	a	DET
inlawrev-3622	1021	15	quality	quality	NOUN
inlawrev-3622	1021	16	"	"	PUNCT
inlawrev-3622	1021	17	pricing	pricing	NOUN
inlawrev-3622	1021	18	scheme	scheme	NOUN
inlawrev-3622	1021	19	.	.	PUNCT
inlawrev-3622	1022	1	aboite	aboite	PROPN
inlawrev-3622	1022	2	argued	argue	VERB
inlawrev-3622	1022	3	that	that	SCONJ
inlawrev-3622	1022	4	the	the	DET
inlawrev-3622	1022	5	state	state	NOUN
inlawrev-3622	1022	6	board	board	NOUN
inlawrev-3622	1022	7	failed	fail	VERB
inlawrev-3622	1022	8	to	to	PART
inlawrev-3622	1022	9	provide	provide	VERB
inlawrev-3622	1022	10	sufficient	sufficient	ADJ
inlawrev-3622	1022	11	instructions	instruction	NOUN
inlawrev-3622	1022	12	on	on	ADP
inlawrev-3622	1022	13	how	how	SCONJ
inlawrev-3622	1022	14	to	to	PART
inlawrev-3622	1022	15	properly	properly	ADV
inlawrev-3622	1022	16	assess	assess	VERB
inlawrev-3622	1022	17	an	an	DET
inlawrev-3622	1022	18	atrium	atrium	NOUN
inlawrev-3622	1022	19	,	,	PUNCT
inlawrev-3622	1022	20	and	and	CCONJ
inlawrev-3622	1022	21	that	that	SCONJ
inlawrev-3622	1022	22	its	its	PRON
inlawrev-3622	1022	23	atrium	atrium	NOUN
inlawrev-3622	1022	24	should	should	AUX
inlawrev-3622	1022	25	have	have	AUX
inlawrev-3622	1022	26	been	be	AUX
inlawrev-3622	1022	27	priced	price	VERB
inlawrev-3622	1022	28	under	under	ADP
inlawrev-3622	1022	29	a	a	DET
inlawrev-3622	1022	30	"	"	PUNCT
inlawrev-3622	1022	31	c	c	NOUN
inlawrev-3622	1022	32	quality	quality	NOUN
inlawrev-3622	1022	33	"	"	PUNCT
inlawrev-3622	1022	34	scheme	scheme	NOUN
inlawrev-3622	1022	35	.	.	PUNCT
inlawrev-3622	1023	1	the	the	DET
inlawrev-3622	1023	2	tax	tax	NOUN
inlawrev-3622	1023	3	court	court	NOUN
inlawrev-3622	1023	4	disagreed	disagree	VERB
inlawrev-3622	1023	5	,	,	PUNCT
inlawrev-3622	1023	6	characterizing	characterize	VERB
inlawrev-3622	1023	7	aboite	aboite	NOUN
inlawrev-3622	1023	8	's	's	PART
inlawrev-3622	1023	9	arguments	argument	NOUN
inlawrev-3622	1023	10	as	as	ADP
inlawrev-3622	1023	11	mere	mere	ADJ
inlawrev-3622	1023	12	conclusory	conclusory	ADJ
inlawrev-3622	1023	13	statements	statement	NOUN
inlawrev-3622	1023	14	with	with	ADP
inlawrev-3622	1023	15	little	little	ADJ
inlawrev-3622	1023	16	probative	probative	ADJ
inlawrev-3622	1023	17	evidence	evidence	NOUN
inlawrev-3622	1023	18	.	.	PUNCT
inlawrev-3622	1024	1	it	it	PRON
inlawrev-3622	1024	2	suggested	suggest	VERB
inlawrev-3622	1024	3	that	that	SCONJ
inlawrev-3622	1024	4	aboite	aboite	NOUN
inlawrev-3622	1024	5	could	could	AUX
inlawrev-3622	1024	6	have	have	AUX
inlawrev-3622	1024	7	,	,	PUNCT
inlawrev-3622	1024	8	for	for	ADP
inlawrev-3622	1024	9	example	example	NOUN
inlawrev-3622	1024	10	,	,	PUNCT
inlawrev-3622	1024	11	offered	offer	VERB
inlawrev-3622	1024	12	evidence	evidence	NOUN
inlawrev-3622	1024	13	that	that	SCONJ
inlawrev-3622	1024	14	other	other	ADJ
inlawrev-3622	1024	15	similar	similar	ADJ
inlawrev-3622	1024	16	atriums	atrium	NOUN
inlawrev-3622	1024	17	were	be	AUX
inlawrev-3622	1024	18	priced	price	VERB
inlawrev-3622	1024	19	differently	differently	ADV
inlawrev-3622	1024	20	.	.	PUNCT
inlawrev-3622	1025	1	hence	hence	ADV
inlawrev-3622	1025	2	,	,	PUNCT
inlawrev-3622	1025	3	the	the	DET
inlawrev-3622	1025	4	tax	tax	NOUN
inlawrev-3622	1025	5	court	court	NOUN
inlawrev-3622	1025	6	commented	comment	VERB
inlawrev-3622	1025	7	that	that	SCONJ
inlawrev-3622	1025	8	aboite	aboite	NOUN
inlawrev-3622	1025	9	failed	fail	VERB
inlawrev-3622	1025	10	its	its	PRON
inlawrev-3622	1025	11	burden	burden	NOUN
inlawrev-3622	1025	12	of	of	ADP
inlawrev-3622	1025	13	proofand	proofand	NOUN
inlawrev-3622	1025	14	affirmed	affirm	VERB
inlawrev-3622	1025	15	the	the	DET
inlawrev-3622	1025	16	state	state	PROPN
inlawrev-3622	1025	17	board	board	NOUN
inlawrev-3622	1025	18	's	's	PART
inlawrev-3622	1025	19	final	final	ADJ
inlawrev-3622	1025	20	determination	determination	NOUN
inlawrev-3622	1025	21	denying	deny	VERB
inlawrev-3622	1025	22	reliefto	reliefto	NOUN
inlawrev-3622	1025	23	aboite	aboite	NOUN
inlawrev-3622	1025	24	on	on	ADP
inlawrev-3622	1025	25	the	the	DET
inlawrev-3622	1025	26	atrium	atrium	NOUN
inlawrev-3622	1025	27	pricing	pricing	NOUN
inlawrev-3622	1025	28	issue	issue	NOUN
inlawrev-3622	1025	29	.	.	PUNCT
inlawrev-3622	1026	1	237	237	NUM
inlawrev-3622	1026	2	232	232	NUM
inlawrev-3622	1026	3	.	.	PUNCT
inlawrev-3622	1027	1	762	762	NUM
inlawrev-3622	1027	2	n.e2d	n.e2d	VERB
inlawrev-3622	1027	3	254	254	NUM
inlawrev-3622	1027	4	(	(	PUNCT
inlawrev-3622	1027	5	ind	ind	NOUN
inlawrev-3622	1027	6	.	.	PUNCT
inlawrev-3622	1027	7	tax	tax	PROPN
inlawrev-3622	1028	1	ct	ct	PROPN
inlawrev-3622	1028	2	.	.	PROPN
inlawrev-3622	1028	3	2001	2001	NUM
inlawrev-3622	1028	4	)	)	PUNCT
inlawrev-3622	1028	5	.	.	PUNCT
inlawrev-3622	1029	1	233	233	NUM
inlawrev-3622	1029	2	.	.	PUNCT
inlawrev-3622	1030	1	i	i	PRON
inlawrev-3622	1030	2	d.	d.	PROPN
inlawrev-3622	1030	3	at	at	ADP
inlawrev-3622	1030	4	256	256	NUM
inlawrev-3622	1030	5	.	.	PUNCT
inlawrev-3622	1030	6	234	234	NUM
inlawrev-3622	1030	7	.	.	PUNCT
inlawrev-3622	1031	1	i	i	PRON
inlawrev-3622	1031	2	d.	d.	PROPN
inlawrev-3622	1031	3	235	235	NUM
inlawrev-3622	1031	4	.	.	PUNCT
inlawrev-3622	1032	1	i	i	PRON
inlawrev-3622	1032	2	d.	d.	PROPN
inlawrev-3622	1032	3	at	at	ADP
inlawrev-3622	1032	4	257	257	NUM
inlawrev-3622	1032	5	.	.	PUNCT
inlawrev-3622	1033	1	236	236	NUM
inlawrev-3622	1033	2	.	.	PUNCT
inlawrev-3622	1034	1	i	i	PRON
inlawrev-3622	1034	2	d.	d.	PROPN
inlawrev-3622	1034	3	at	at	ADP
inlawrev-3622	1034	4	257	257	NUM
inlawrev-3622	1034	5	-	-	SYM
inlawrev-3622	1034	6	58	58	NUM
inlawrev-3622	1034	7	(	(	PUNCT
inlawrev-3622	1034	8	citing	cite	VERB
inlawrev-3622	1034	9	ind	ind	NOUN
inlawrev-3622	1034	10	.	.	PUNCT
inlawrev-3622	1035	1	code	code	PROPN
inlawrev-3622	1035	2	§	§	PROPN
inlawrev-3622	1035	3	6	6	NUM
inlawrev-3622	1035	4	-	-	SYM
inlawrev-3622	1035	5	1.1	1.1	NUM
inlawrev-3622	1035	6	-	-	PUNCT
inlawrev-3622	1035	7	4	4	NUM
inlawrev-3622	1035	8	-	-	SYM
inlawrev-3622	1035	9	12	12	NUM
inlawrev-3622	1035	10	(	(	PUNCT
inlawrev-3622	1035	11	2001	2001	NUM
inlawrev-3622	1035	12	)	)	PUNCT
inlawrev-3622	1035	13	)	)	PUNCT
inlawrev-3622	1035	14	.	.	PUNCT
inlawrev-3622	1036	1	237	237	NUM
inlawrev-3622	1036	2	.	.	PUNCT
inlawrev-3622	1037	1	i	i	PRON
inlawrev-3622	1037	2	d.	d.	PROPN
inlawrev-3622	1037	3	at	at	ADP
inlawrev-3622	1037	4	258	258	NUM
inlawrev-3622	1037	5	-	-	SYM
inlawrev-3622	1037	6	59	59	NUM
inlawrev-3622	1037	7	.	.	PUNCT
inlawrev-3622	1037	8	1282	1282	NUM
inlawrev-3622	1037	9	indiana	indiana	PROPN
inlawrev-3622	1037	10	law	law	PROPN
inlawrev-3622	1037	11	review	review	NOUN
inlawrev-3622	1038	1	[	[	X
inlawrev-3622	1038	2	vol	vol	NOUN
inlawrev-3622	1038	3	.	.	PUNCT
inlawrev-3622	1039	1	36:1251	36:1251	NUM
inlawrev-3622	1040	1	14	14	NUM
inlawrev-3622	1040	2	.	.	PUNCT
inlawrev-3622	1041	1	huntington	huntington	PROPN
inlawrev-3622	1041	2	county	county	PROPN
inlawrev-3622	1041	3	community	community	PROPN
inlawrev-3622	1041	4	school	school	PROPN
inlawrev-3622	1041	5	corp	corp	PROPN
inlawrev-3622	1041	6	.	.	PROPN
inlawrev-3622	1042	1	v.	v.	ADP
inlawrev-3622	1042	2	state	state	PROPN
inlawrev-3622	1042	3	board	board	PROPN
inlawrev-3622	1042	4	of	of	ADP
inlawrev-3622	1042	5	tax	tax	NOUN
inlawrev-3622	1042	6	commissioners.	commissioners.	NOUN
inlawrev-3622	1042	7	™	™	PROPN
inlawrev-3622	1042	8	—in	—in	SYM
inlawrev-3622	1042	9	1999	1999	NUM
inlawrev-3622	1042	10	,	,	PUNCT
inlawrev-3622	1042	11	the	the	DET
inlawrev-3622	1042	12	huntington	huntington	PROPN
inlawrev-3622	1042	13	county	county	PROPN
inlawrev-3622	1042	14	community	community	NOUN
inlawrev-3622	1042	15	school	school	NOUN
inlawrev-3622	1042	16	corporation	corporation	NOUN
inlawrev-3622	1042	17	(	(	PUNCT
inlawrev-3622	1042	18	"	"	PUNCT
inlawrev-3622	1042	19	school	school	NOUN
inlawrev-3622	1042	20	corporation	corporation	NOUN
inlawrev-3622	1042	21	"	"	PUNCT
inlawrev-3622	1042	22	)	)	PUNCT
inlawrev-3622	1042	23	instituted	institute	VERB
inlawrev-3622	1042	24	a	a	DET
inlawrev-3622	1042	25	plan	plan	NOUN
inlawrev-3622	1042	26	for	for	ADP
inlawrev-3622	1042	27	the	the	DET
inlawrev-3622	1042	28	reconstruction	reconstruction	NOUN
inlawrev-3622	1042	29	of	of	ADP
inlawrev-3622	1042	30	several	several	ADJ
inlawrev-3622	1042	31	school	school	NOUN
inlawrev-3622	1042	32	buildings	building	NOUN
inlawrev-3622	1042	33	.	.	PUNCT
inlawrev-3622	1043	1	in	in	ADP
inlawrev-3622	1043	2	march	march	PROPN
inlawrev-3622	1043	3	2000	2000	NUM
inlawrev-3622	1043	4	,	,	PUNCT
inlawrev-3622	1043	5	the	the	DET
inlawrev-3622	1043	6	school	school	NOUN
inlawrev-3622	1043	7	corporation	corporation	NOUN
inlawrev-3622	1043	8	held	hold	VERB
inlawrev-3622	1043	9	a	a	DET
inlawrev-3622	1043	10	public	public	ADJ
inlawrev-3622	1043	11	hearing	hearing	NOUN
inlawrev-3622	1043	12	to	to	PART
inlawrev-3622	1043	13	consider	consider	VERB
inlawrev-3622	1043	14	this	this	DET
inlawrev-3622	1043	15	construction	construction	NOUN
inlawrev-3622	1043	16	process	process	NOUN
inlawrev-3622	1043	17	.	.	PUNCT
inlawrev-3622	1044	1	soon	soon	ADV
inlawrev-3622	1044	2	after	after	ADV
inlawrev-3622	1044	3	,	,	PUNCT
inlawrev-3622	1044	4	taxpayers	taxpayer	NOUN
inlawrev-3622	1044	5	filed	file	VERB
inlawrev-3622	1044	6	504	504	NUM
inlawrev-3622	1044	7	petitions	petition	NOUN
inlawrev-3622	1044	8	with	with	ADP
inlawrev-3622	1044	9	the	the	DET
inlawrev-3622	1044	10	huntington	huntington	PROPN
inlawrev-3622	1044	11	county	county	PROPN
inlawrev-3622	1044	12	auditor	auditor	NOUN
inlawrev-3622	1044	13	to	to	PART
inlawrev-3622	1044	14	oppose	oppose	VERB
inlawrev-3622	1044	15	the	the	DET
inlawrev-3622	1044	16	construction	construction	NOUN
inlawrev-3622	1044	17	.	.	PUNCT
inlawrev-3622	1045	1	however	however	ADV
inlawrev-3622	1045	2	,	,	PUNCT
inlawrev-3622	1045	3	the	the	DET
inlawrev-3622	1045	4	petitions	petition	NOUN
inlawrev-3622	1045	5	were	be	AUX
inlawrev-3622	1045	6	not	not	PART
inlawrev-3622	1045	7	verified	verify	VERB
inlawrev-3622	1045	8	as	as	ADP
inlawrev-3622	1045	9	required	require	VERB
inlawrev-3622	1045	10	by	by	ADP
inlawrev-3622	1045	11	law	law	NOUN
inlawrev-3622	1045	12	.	.	PUNCT
inlawrev-3622	1046	1	239	239	NUM
inlawrev-3622	1046	2	two	two	NUM
inlawrev-3622	1046	3	months	month	NOUN
inlawrev-3622	1046	4	later	later	ADV
inlawrev-3622	1046	5	,	,	PUNCT
inlawrev-3622	1046	6	the	the	DET
inlawrev-3622	1046	7	school	school	NOUN
inlawrev-3622	1046	8	corporation	corporation	NOUN
inlawrev-3622	1046	9	reviewed	review	VERB
inlawrev-3622	1046	10	the	the	DET
inlawrev-3622	1046	11	petitions	petition	NOUN
inlawrev-3622	1046	12	and	and	CCONJ
inlawrev-3622	1046	13	discovered	discover	VERB
inlawrev-3622	1046	14	this	this	DET
inlawrev-3622	1046	15	flaw	flaw	NOUN
inlawrev-3622	1046	16	.	.	PUNCT
inlawrev-3622	1047	1	because	because	SCONJ
inlawrev-3622	1047	2	the	the	DET
inlawrev-3622	1047	3	petitions	petition	NOUN
inlawrev-3622	1047	4	were	be	AUX
inlawrev-3622	1047	5	improperly	improperly	ADV
inlawrev-3622	1047	6	executed	execute	VERB
inlawrev-3622	1047	7	,	,	PUNCT
inlawrev-3622	1047	8	the	the	DET
inlawrev-3622	1047	9	school	school	NOUN
inlawrev-3622	1047	10	corporation	corporation	NOUN
inlawrev-3622	1047	11	decided	decide	VERB
inlawrev-3622	1047	12	that	that	SCONJ
inlawrev-3622	1047	13	they	they	PRON
inlawrev-3622	1047	14	were	be	AUX
inlawrev-3622	1047	15	insufficient	insufficient	ADJ
inlawrev-3622	1047	16	to	to	PART
inlawrev-3622	1047	17	begin	begin	VERB
inlawrev-3622	1047	18	the	the	DET
inlawrev-3622	1047	19	petition	petition	NOUN
inlawrev-3622	1047	20	and	and	CCONJ
inlawrev-3622	1047	21	remonstrance	remonstrance	NOUN
inlawrev-3622	1047	22	process	process	NOUN
inlawrev-3622	1047	23	cited	cite	VERB
inlawrev-3622	1047	24	in	in	ADP
inlawrev-3622	1047	25	indiana	indiana	PROPN
inlawrev-3622	1047	26	code	code	PROPN
inlawrev-3622	1047	27	section	section	NOUN
inlawrev-3622	1047	28	61.1	61.1	NUM
inlawrev-3622	1047	29	-20	-20	NUM
inlawrev-3622	1047	30	-	-	SYM
inlawrev-3622	1047	31	3	3	NUM
inlawrev-3622	1047	32	.2.240	.2.240	NOUN
inlawrev-3622	1047	33	the	the	DET
inlawrev-3622	1047	34	school	school	NOUN
inlawrev-3622	1047	35	corporation	corporation	NOUN
inlawrev-3622	1047	36	proceeded	proceed	VERB
inlawrev-3622	1047	37	with	with	ADP
inlawrev-3622	1047	38	its	its	PRON
inlawrev-3622	1047	39	plans	plan	NOUN
inlawrev-3622	1047	40	and	and	CCONJ
inlawrev-3622	1047	41	in	in	ADP
inlawrev-3622	1047	42	january	january	PROPN
inlawrev-3622	1047	43	2001	2001	NUM
inlawrev-3622	1047	44	,	,	PUNCT
inlawrev-3622	1047	45	it	it	PRON
inlawrev-3622	1047	46	approved	approve	VERB
inlawrev-3622	1047	47	a	a	DET
inlawrev-3622	1047	48	lease	lease	NOUN
inlawrev-3622	1047	49	rental	rental	NOUN
inlawrev-3622	1047	50	agreement	agreement	NOUN
inlawrev-3622	1047	51	.	.	PUNCT
inlawrev-3622	1048	1	when	when	SCONJ
inlawrev-3622	1048	2	notice	notice	NOUN
inlawrev-3622	1048	3	of	of	ADP
inlawrev-3622	1048	4	this	this	DET
inlawrev-3622	1048	5	decision	decision	NOUN
inlawrev-3622	1048	6	was	be	AUX
inlawrev-3622	1048	7	published	publish	VERB
inlawrev-3622	1048	8	in	in	ADP
inlawrev-3622	1048	9	february	february	PROPN
inlawrev-3622	1048	10	2001	2001	NUM
inlawrev-3622	1048	11	,	,	PUNCT
inlawrev-3622	1048	12	taxpayers	taxpayer	NOUN
inlawrev-3622	1048	13	again	again	ADV
inlawrev-3622	1048	14	filed	file	VERB
inlawrev-3622	1048	15	another	another	DET
inlawrev-3622	1048	16	remonstrance	remonstrance	NOUN
inlawrev-3622	1048	17	petition	petition	NOUN
inlawrev-3622	1048	18	.	.	PUNCT
inlawrev-3622	1049	1	the	the	DET
inlawrev-3622	1049	2	school	school	NOUN
inlawrev-3622	1049	3	corporation	corporation	NOUN
inlawrev-3622	1049	4	immediately	immediately	ADV
inlawrev-3622	1049	5	petitioned	petition	VERB
inlawrev-3622	1049	6	the	the	DET
inlawrev-3622	1049	7	state	state	NOUN
inlawrev-3622	1049	8	board	board	NOUN
inlawrev-3622	1049	9	to	to	PART
inlawrev-3622	1049	10	approve	approve	VERB
inlawrev-3622	1049	11	the	the	DET
inlawrev-3622	1049	12	lease	lease	NOUN
inlawrev-3622	1049	13	.	.	PUNCT
inlawrev-3622	1050	1	the	the	DET
inlawrev-3622	1050	2	state	state	PROPN
inlawrev-3622	1050	3	board	board	NOUN
inlawrev-3622	1050	4	,	,	PUNCT
inlawrev-3622	1050	5	in	in	ADP
inlawrev-3622	1050	6	turn	turn	NOUN
inlawrev-3622	1050	7	,	,	PUNCT
inlawrev-3622	1050	8	referred	refer	VERB
inlawrev-3622	1050	9	the	the	DET
inlawrev-3622	1050	10	petition	petition	NOUN
inlawrev-3622	1050	11	to	to	ADP
inlawrev-3622	1050	12	the	the	DET
inlawrev-3622	1050	13	indiana	indiana	PROPN
inlawrev-3622	1050	14	school	school	PROPN
inlawrev-3622	1050	15	property	property	NOUN
inlawrev-3622	1050	16	tax	tax	NOUN
inlawrev-3622	1050	17	control	control	PROPN
inlawrev-3622	1050	18	board	board	PROPN
inlawrev-3622	1050	19	(	(	PUNCT
inlawrev-3622	1050	20	"	"	PUNCT
inlawrev-3622	1050	21	control	control	PROPN
inlawrev-3622	1050	22	board	board	NOUN
inlawrev-3622	1050	23	"	"	PUNCT
inlawrev-3622	1050	24	)	)	PUNCT
inlawrev-3622	1050	25	.	.	PUNCT
inlawrev-3622	1051	1	241	241	NUM
inlawrev-3622	1052	1	the	the	DET
inlawrev-3622	1052	2	school	school	NOUN
inlawrev-3622	1052	3	board	board	NOUN
inlawrev-3622	1052	4	held	hold	VERB
inlawrev-3622	1052	5	a	a	DET
inlawrev-3622	1052	6	public	public	ADJ
inlawrev-3622	1052	7	hearing	hearing	NOUN
inlawrev-3622	1052	8	in	in	ADP
inlawrev-3622	1052	9	march	march	PROPN
inlawrev-3622	1052	10	2001	2001	NUM
inlawrev-3622	1052	11	,	,	PUNCT
inlawrev-3622	1052	12	where	where	SCONJ
inlawrev-3622	1052	13	concerned	concerned	ADJ
inlawrev-3622	1052	14	taxpayers	taxpayer	NOUN
inlawrev-3622	1052	15	had	have	VERB
inlawrev-3622	1052	16	the	the	DET
inlawrev-3622	1052	17	opportunity	opportunity	NOUN
inlawrev-3622	1052	18	to	to	PART
inlawrev-3622	1052	19	object	object	VERB
inlawrev-3622	1052	20	to	to	ADP
inlawrev-3622	1052	21	the	the	DET
inlawrev-3622	1052	22	lease	lease	NOUN
inlawrev-3622	1052	23	on	on	ADP
inlawrev-3622	1052	24	the	the	DET
inlawrev-3622	1052	25	basis	basis	NOUN
inlawrev-3622	1052	26	that	that	SCONJ
inlawrev-3622	1052	27	it	it	PRON
inlawrev-3622	1052	28	was	be	AUX
inlawrev-3622	1052	29	neither	neither	CCONJ
inlawrev-3622	1052	30	fair	fair	ADJ
inlawrev-3622	1052	31	nor	nor	CCONJ
inlawrev-3622	1052	32	reasonable	reasonable	ADJ
inlawrev-3622	1052	33	;	;	PUNCT
inlawrev-3622	1052	34	following	follow	VERB
inlawrev-3622	1052	35	the	the	DET
inlawrev-3622	1052	36	discussion	discussion	NOUN
inlawrev-3622	1052	37	,	,	PUNCT
inlawrev-3622	1052	38	the	the	DET
inlawrev-3622	1052	39	school	school	NOUN
inlawrev-3622	1052	40	board	board	NOUN
inlawrev-3622	1052	41	decided	decide	VERB
inlawrev-3622	1052	42	to	to	PART
inlawrev-3622	1052	43	go	go	VERB
inlawrev-3622	1052	44	forward	forward	ADV
inlawrev-3622	1052	45	with	with	ADP
inlawrev-3622	1052	46	the	the	DET
inlawrev-3622	1052	47	lease	lease	NOUN
inlawrev-3622	1052	48	.	.	PUNCT
inlawrev-3622	1053	1	subsequently	subsequently	ADV
inlawrev-3622	1053	2	,	,	PUNCT
inlawrev-3622	1053	3	the	the	DET
inlawrev-3622	1053	4	control	control	PROPN
inlawrev-3622	1053	5	board	board	PROPN
inlawrev-3622	1053	6	held	hold	VERB
inlawrev-3622	1053	7	a	a	DET
inlawrev-3622	1053	8	hearing	hearing	NOUN
inlawrev-3622	1053	9	in	in	ADP
inlawrev-3622	1053	10	april	april	PROPN
inlawrev-3622	1053	11	200	200	NUM
inlawrev-3622	1053	12	1	1	NUM
inlawrev-3622	1053	13	,	,	PUNCT
inlawrev-3622	1053	14	where	where	SCONJ
inlawrev-3622	1053	15	arguments	argument	NOUN
inlawrev-3622	1053	16	for	for	ADP
inlawrev-3622	1053	17	and	and	CCONJ
inlawrev-3622	1053	18	against	against	ADP
inlawrev-3622	1053	19	the	the	DET
inlawrev-3622	1053	20	lease	lease	NOUN
inlawrev-3622	1053	21	were	be	AUX
inlawrev-3622	1053	22	again	again	ADV
inlawrev-3622	1053	23	voiced	voice	VERB
inlawrev-3622	1053	24	.	.	PUNCT
inlawrev-3622	1054	1	after	after	ADP
inlawrev-3622	1054	2	the	the	DET
inlawrev-3622	1054	3	hearing	hearing	NOUN
inlawrev-3622	1054	4	,	,	PUNCT
inlawrev-3622	1054	5	the	the	DET
inlawrev-3622	1054	6	control	control	PROPN
inlawrev-3622	1054	7	board	board	NOUN
inlawrev-3622	1054	8	recommended	recommend	VERB
inlawrev-3622	1054	9	approving	approve	VERB
inlawrev-3622	1054	10	the	the	DET
inlawrev-3622	1054	11	lease	lease	NOUN
inlawrev-3622	1054	12	.	.	PUNCT
inlawrev-3622	1055	1	242	242	NUM
inlawrev-3622	1056	1	the	the	DET
inlawrev-3622	1056	2	state	state	NOUN
inlawrev-3622	1056	3	board	board	NOUN
inlawrev-3622	1056	4	considered	consider	VERB
inlawrev-3622	1056	5	the	the	DET
inlawrev-3622	1056	6	recommendation	recommendation	NOUN
inlawrev-3622	1056	7	ofthe	ofthe	PROPN
inlawrev-3622	1056	8	control	control	PROPN
inlawrev-3622	1056	9	board	board	PROPN
inlawrev-3622	1056	10	,	,	PUNCT
inlawrev-3622	1056	11	and	and	CCONJ
inlawrev-3622	1056	12	issued	issue	VERB
inlawrev-3622	1056	13	its	its	PRON
inlawrev-3622	1056	14	final	final	ADJ
inlawrev-3622	1056	15	determination	determination	NOUN
inlawrev-3622	1056	16	on	on	ADP
inlawrev-3622	1056	17	june	june	PROPN
inlawrev-3622	1056	18	1	1	NUM
inlawrev-3622	1056	19	,	,	PUNCT
inlawrev-3622	1056	20	2001	2001	NUM
inlawrev-3622	1056	21	.	.	PUNCT
inlawrev-3622	1057	1	it	it	PRON
inlawrev-3622	1057	2	approved	approve	VERB
inlawrev-3622	1057	3	the	the	DET
inlawrev-3622	1057	4	execution	execution	NOUN
inlawrev-3622	1057	5	of	of	ADP
inlawrev-3622	1057	6	the	the	DET
inlawrev-3622	1057	7	lease	lease	NOUN
inlawrev-3622	1057	8	,	,	PUNCT
inlawrev-3622	1057	9	but	but	CCONJ
inlawrev-3622	1057	10	"	"	PUNCT
inlawrev-3622	1057	11	subject	subject	NOUN
inlawrev-3622	1057	12	to	to	ADP
inlawrev-3622	1057	13	the	the	DET
inlawrev-3622	1057	14	condition	condition	NOUN
inlawrev-3622	1057	15	that	that	SCONJ
inlawrev-3622	1057	16	[	[	X
inlawrev-3622	1057	17	the	the	DET
inlawrev-3622	1057	18	school	school	NOUN
inlawrev-3622	1057	19	board	board	NOUN
inlawrev-3622	1057	20	]	]	PUNCT
inlawrev-3622	1057	21	.	.	PUNCT
inlawrev-3622	1057	22	.	.	PUNCT
inlawrev-3622	1057	23	.	.	PUNCT
inlawrev-3622	1058	1	first	first	ADV
inlawrev-3622	1058	2	be	be	AUX
inlawrev-3622	1058	3	required	require	VERB
inlawrev-3622	1058	4	to	to	PART
inlawrev-3622	1058	5	obtain	obtain	VERB
inlawrev-3622	1058	6	approval	approval	NOUN
inlawrev-3622	1058	7	of	of	ADP
inlawrev-3622	1058	8	the	the	DET
inlawrev-3622	1058	9	project	project	NOUN
inlawrev-3622	1058	10	through	through	ADP
inlawrev-3622	1058	11	the	the	DET
inlawrev-3622	1058	12	petition	petition	NOUN
inlawrev-3622	1058	13	and	and	CCONJ
inlawrev-3622	1058	14	remonstrance	remonstrance	NOUN
inlawrev-3622	1058	15	procedures	procedure	NOUN
inlawrev-3622	1058	16	found	find	VERB
inlawrev-3622	1058	17	in	in	ADP
inlawrev-3622	1058	18	[	[	X
inlawrev-3622	1058	19	indiana	indiana	PROPN
inlawrev-3622	1058	20	code	code	PROPN
inlawrev-3622	1058	21	section	section	NOUN
inlawrev-3622	1058	22	]	]	PUNCT
inlawrev-3622	1058	23	61.1	61.1	NUM
inlawrev-3622	1058	24	-20	-20	NUM
inlawrev-3622	1058	25	-	-	SYM
inlawrev-3622	1058	26	3.2	3.2	NUM
inlawrev-3622	1058	27	.	.	PUNCT
inlawrev-3622	1058	28	"	"	PUNCT
inlawrev-3622	1059	1	243	243	NUM
inlawrev-3622	1059	2	the	the	DET
inlawrev-3622	1059	3	state	state	NOUN
inlawrev-3622	1059	4	board	board	NOUN
inlawrev-3622	1059	5	was	be	AUX
inlawrev-3622	1059	6	primarily	primarily	ADV
inlawrev-3622	1059	7	concerned	concerned	ADJ
inlawrev-3622	1059	8	that	that	SCONJ
inlawrev-3622	1059	9	the	the	DET
inlawrev-3622	1059	10	auditor	auditor	NOUN
inlawrev-3622	1059	11	had	have	AUX
inlawrev-3622	1059	12	provided	provide	VERB
inlawrev-3622	1059	13	taxpayers	taxpayer	NOUN
inlawrev-3622	1059	14	the	the	DET
inlawrev-3622	1059	15	incorrect	incorrect	ADJ
inlawrev-3622	1059	16	or	or	CCONJ
inlawrev-3622	1059	17	incomplete	incomplete	ADJ
inlawrev-3622	1059	18	forms	form	NOUN
inlawrev-3622	1059	19	for	for	ADP
inlawrev-3622	1059	20	the	the	DET
inlawrev-3622	1059	21	remonstrance	remonstrance	NOUN
inlawrev-3622	1059	22	petition	petition	NOUN
inlawrev-3622	1059	23	,	,	PUNCT
inlawrev-3622	1059	24	then	then	ADV
inlawrev-3622	1059	25	later	later	ADV
inlawrev-3622	1059	26	used	use	VERB
inlawrev-3622	1059	27	these	these	DET
inlawrev-3622	1059	28	deficiencies	deficiency	NOUN
inlawrev-3622	1059	29	as	as	ADP
inlawrev-3622	1059	30	cause	cause	NOUN
inlawrev-3622	1059	31	for	for	ADP
inlawrev-3622	1059	32	invalidating	invalidate	VERB
inlawrev-3622	1059	33	the	the	DET
inlawrev-3622	1059	34	submitted	submit	VERB
inlawrev-3622	1059	35	petition	petition	NOUN
inlawrev-3622	1059	36	.	.	PUNCT
inlawrev-3622	1060	1	as	as	ADP
inlawrev-3622	1060	2	a	a	DET
inlawrev-3622	1060	3	result	result	NOUN
inlawrev-3622	1060	4	of	of	ADP
inlawrev-3622	1060	5	this	this	DET
inlawrev-3622	1060	6	conditional	conditional	ADJ
inlawrev-3622	1060	7	approval	approval	NOUN
inlawrev-3622	1060	8	,	,	PUNCT
inlawrev-3622	1060	9	the	the	DET
inlawrev-3622	1060	10	school	school	NOUN
inlawrev-3622	1060	11	board	board	NOUN
inlawrev-3622	1060	12	appealed	appeal	VERB
inlawrev-3622	1060	13	to	to	ADP
inlawrev-3622	1060	14	the	the	DET
inlawrev-3622	1060	15	tax	tax	NOUN
inlawrev-3622	1060	16	court	court	NOUN
inlawrev-3622	1060	17	.	.	PUNCT
inlawrev-3622	1061	1	the	the	DET
inlawrev-3622	1061	2	state	state	NOUN
inlawrev-3622	1061	3	board	board	NOUN
inlawrev-3622	1061	4	argued	argue	VERB
inlawrev-3622	1061	5	that	that	SCONJ
inlawrev-3622	1061	6	the	the	DET
inlawrev-3622	1061	7	authenticity	authenticity	NOUN
inlawrev-3622	1061	8	ofthe	ofthe	NOUN
inlawrev-3622	1061	9	signatures	signature	NOUN
inlawrev-3622	1061	10	on	on	ADP
inlawrev-3622	1061	11	the	the	DET
inlawrev-3622	1061	12	petition	petition	NOUN
inlawrev-3622	1061	13	were	be	AUX
inlawrev-3622	1061	14	not	not	PART
inlawrev-3622	1061	15	in	in	ADP
inlawrev-3622	1061	16	dispute	dispute	NOUN
inlawrev-3622	1061	17	,	,	PUNCT
inlawrev-3622	1061	18	and	and	CCONJ
inlawrev-3622	1061	19	the	the	DET
inlawrev-3622	1061	20	number	number	NOUN
inlawrev-3622	1061	21	of	of	ADP
inlawrev-3622	1061	22	signatures	signature	NOUN
inlawrev-3622	1061	23	was	be	AUX
inlawrev-3622	1061	24	more	more	ADV
inlawrev-3622	1061	25	than	than	ADP
inlawrev-3622	1061	26	double	double	ADJ
inlawrev-3622	1061	27	that	that	PRON
inlawrev-3622	1061	28	required	require	VERB
inlawrev-3622	1061	29	by	by	ADP
inlawrev-3622	1061	30	law	law	NOUN
inlawrev-3622	1061	31	.	.	PUNCT
inlawrev-3622	1062	1	nevertheless	nevertheless	ADV
inlawrev-3622	1062	2	,	,	PUNCT
inlawrev-3622	1062	3	the	the	DET
inlawrev-3622	1062	4	tax	tax	NOUN
inlawrev-3622	1062	5	court	court	NOUN
inlawrev-3622	1062	6	construed	construe	VERB
inlawrev-3622	1062	7	the	the	DET
inlawrev-3622	1062	8	requirements	requirement	NOUN
inlawrev-3622	1062	9	in	in	ADP
inlawrev-3622	1062	10	the	the	DET
inlawrev-3622	1062	11	indiana	indiana	PROPN
inlawrev-3622	1062	12	code	code	PROPN
inlawrev-3622	1062	13	strictly	strictly	ADV
inlawrev-3622	1062	14	to	to	PART
inlawrev-3622	1062	15	require	require	VERB
inlawrev-3622	1062	16	the	the	DET
inlawrev-3622	1062	17	verification	verification	NOUN
inlawrev-3622	1062	18	provisions	provision	NOUN
inlawrev-3622	1062	19	.	.	PUNCT
inlawrev-3622	1063	1	despite	despite	SCONJ
inlawrev-3622	1063	2	the	the	DET
inlawrev-3622	1063	3	flaws	flaw	NOUN
inlawrev-3622	1063	4	in	in	ADP
inlawrev-3622	1063	5	the	the	DET
inlawrev-3622	1063	6	forms	form	NOUN
inlawrev-3622	1063	7	provided	provide	VERB
inlawrev-3622	1063	8	by	by	ADP
inlawrev-3622	1063	9	the	the	DET
inlawrev-3622	1063	10	auditor	auditor	NOUN
inlawrev-3622	1063	11	,	,	PUNCT
inlawrev-3622	1063	12	the	the	DET
inlawrev-3622	1063	13	tax	tax	NOUN
inlawrev-3622	1063	14	court	court	NOUN
inlawrev-3622	1063	15	firmly	firmly	ADV
inlawrev-3622	1063	16	imposed	impose	VERB
inlawrev-3622	1063	17	the	the	DET
inlawrev-3622	1063	18	unambiguous	unambiguous	ADJ
inlawrev-3622	1063	19	statutory	statutory	ADJ
inlawrev-3622	1063	20	requirement	requirement	NOUN
inlawrev-3622	1063	21	that	that	SCONJ
inlawrev-3622	1063	22	the	the	DET
inlawrev-3622	1063	23	petition	petition	NOUN
inlawrev-3622	1063	24	be	be	AUX
inlawrev-3622	1063	25	verified	verify	VERB
inlawrev-3622	1063	26	.	.	PUNCT
inlawrev-3622	1064	1	"	"	PUNCT
inlawrev-3622	1064	2	while	while	SCONJ
inlawrev-3622	1064	3	the	the	DET
inlawrev-3622	1064	4	taxpayers	taxpayer	NOUN
inlawrev-3622	1064	5	had	have	VERB
inlawrev-3622	1064	6	a	a	DET
inlawrev-3622	1064	7	right	right	NOUN
inlawrev-3622	1064	8	to	to	PART
inlawrev-3622	1064	9	challenge	challenge	VERB
inlawrev-3622	1064	10	the	the	DET
inlawrev-3622	1064	11	school	school	NOUN
inlawrev-3622	1064	12	corporation	corporation	NOUN
inlawrev-3622	1064	13	's	's	PART
inlawrev-3622	1064	14	proposed	propose	VERB
inlawrev-3622	1064	15	lease	lease	NOUN
inlawrev-3622	1064	16	238	238	NUM
inlawrev-3622	1064	17	.	.	NOUN
inlawrev-3622	1065	1	757	757	NUM
inlawrev-3622	1065	2	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1065	3	235	235	NUM
inlawrev-3622	1065	4	(	(	PUNCT
inlawrev-3622	1065	5	ind	ind	NOUN
inlawrev-3622	1065	6	.	.	PUNCT
inlawrev-3622	1066	1	tax	tax	PROPN
inlawrev-3622	1066	2	ct	ct	PROPN
inlawrev-3622	1066	3	.	.	PROPN
inlawrev-3622	1066	4	2002	2002	NUM
inlawrev-3622	1066	5	)	)	PUNCT
inlawrev-3622	1066	6	.	.	PUNCT
inlawrev-3622	1067	1	239	239	NUM
inlawrev-3622	1067	2	.	.	PUNCT
inlawrev-3622	1068	1	i	i	PRON
inlawrev-3622	1068	2	d.	d.	PROPN
inlawrev-3622	1068	3	at	at	ADP
inlawrev-3622	1068	4	236	236	NUM
inlawrev-3622	1068	5	(	(	PUNCT
inlawrev-3622	1068	6	citing	cite	VERB
inlawrev-3622	1068	7	ind	ind	NOUN
inlawrev-3622	1068	8	.	.	PUNCT
inlawrev-3622	1069	1	code	code	PROPN
inlawrev-3622	1069	2	§	§	PROPN
inlawrev-3622	1069	3	6	6	NUM
inlawrev-3622	1069	4	-	-	PUNCT
inlawrev-3622	1069	5	l.l-20	l.l-20	NUM
inlawrev-3622	1069	6	-	-	PUNCT
inlawrev-3622	1069	7	3.1(5)(2001	3.1(5)(2001	NUM
inlawrev-3622	1069	8	)	)	PUNCT
inlawrev-3622	1069	9	.	.	PUNCT
inlawrev-3622	1070	1	240	240	NUM
inlawrev-3622	1070	2	.	.	PUNCT
inlawrev-3622	1071	1	i	i	PRON
inlawrev-3622	1071	2	d.	d.	PROPN
inlawrev-3622	1071	3	at	at	ADP
inlawrev-3622	1071	4	237	237	NUM
inlawrev-3622	1071	5	.	.	PUNCT
inlawrev-3622	1072	1	241	241	X
inlawrev-3622	1072	2	.	.	PUNCT
inlawrev-3622	1073	1	i	i	PRON
inlawrev-3622	1073	2	d.	d.	PROPN
inlawrev-3622	1073	3	242	242	NUM
inlawrev-3622	1073	4	.	.	PUNCT
inlawrev-3622	1074	1	i	i	PRON
inlawrev-3622	1074	2	d.	d.	PROPN
inlawrev-3622	1074	3	243	243	NUM
inlawrev-3622	1074	4	.	.	PUNCT
inlawrev-3622	1075	1	i	i	PRON
inlawrev-3622	1075	2	d.	d.	VERB
inlawrev-3622	1075	3	at	at	ADP
inlawrev-3622	1075	4	237	237	NUM
inlawrev-3622	1075	5	-	-	SYM
inlawrev-3622	1075	6	38	38	NUM
inlawrev-3622	1075	7	.	.	PUNCT
inlawrev-3622	1076	1	2003	2003	NUM
inlawrev-3622	1076	2	]	]	PUNCT
inlawrev-3622	1076	3	taxation	taxation	NOUN
inlawrev-3622	1076	4	1283	1283	NUM
inlawrev-3622	1076	5	agreement	agreement	NOUN
inlawrev-3622	1076	6	.	.	PUNCT
inlawrev-3622	1076	7	.	.	PUNCT
inlawrev-3622	1076	8	.	.	PUNCT
inlawrev-3622	1077	1	they	they	PRON
inlawrev-3622	1077	2	also	also	ADV
inlawrev-3622	1077	3	bore	bear	VERB
inlawrev-3622	1077	4	the	the	DET
inlawrev-3622	1077	5	responsibilities	responsibility	NOUN
inlawrev-3622	1077	6	that	that	PRON
inlawrev-3622	1077	7	were	be	AUX
inlawrev-3622	1077	8	attached	attach	VERB
inlawrev-3622	1077	9	to	to	ADP
inlawrev-3622	1077	10	that	that	DET
inlawrev-3622	1077	11	right	right	NOUN
inlawrev-3622	1077	12	.	.	PUNCT
inlawrev-3622	1077	13	"	"	PUNCT
inlawrev-3622	1078	1	244	244	NUM
inlawrev-3622	1078	2	it	it	PRON
inlawrev-3622	1078	3	attached	attach	VERB
inlawrev-3622	1078	4	the	the	DET
inlawrev-3622	1078	5	fault	fault	NOUN
inlawrev-3622	1078	6	directly	directly	ADV
inlawrev-3622	1078	7	to	to	ADP
inlawrev-3622	1078	8	the	the	DET
inlawrev-3622	1078	9	taxpayers	taxpayer	NOUN
inlawrev-3622	1078	10	despite	despite	SCONJ
inlawrev-3622	1078	11	any	any	DET
inlawrev-3622	1078	12	flawed	flawed	ADJ
inlawrev-3622	1078	13	forms	form	NOUN
inlawrev-3622	1078	14	.	.	PUNCT
inlawrev-3622	1079	1	it	it	PRON
inlawrev-3622	1079	2	likewise	likewise	ADV
inlawrev-3622	1079	3	noted	note	VERB
inlawrev-3622	1079	4	that	that	SCONJ
inlawrev-3622	1079	5	taxpayers	taxpayer	NOUN
inlawrev-3622	1079	6	had	have	VERB
inlawrev-3622	1079	7	several	several	ADJ
inlawrev-3622	1079	8	opportunities	opportunity	NOUN
inlawrev-3622	1079	9	to	to	PART
inlawrev-3622	1079	10	remonstrate	remonstrate	VERB
inlawrev-3622	1079	11	,	,	PUNCT
inlawrev-3622	1079	12	and	and	CCONJ
inlawrev-3622	1079	13	thus	thus	ADV
inlawrev-3622	1079	14	reversed	reverse	VERB
inlawrev-3622	1079	15	the	the	DET
inlawrev-3622	1079	16	final	final	ADJ
inlawrev-3622	1079	17	determination	determination	NOUN
inlawrev-3622	1079	18	ofthe	ofthe	NOUN
inlawrev-3622	1079	19	state	state	PROPN
inlawrev-3622	1079	20	board	board	PROPN
inlawrev-3622	1079	21	.	.	PUNCT
inlawrev-3622	1080	1	245	245	NUM
inlawrev-3622	1080	2	b.	b.	PROPN
inlawrev-3622	1080	3	tangible	tangible	ADJ
inlawrev-3622	1080	4	personal	personal	ADJ
inlawrev-3622	1080	5	property	property	NOUN
inlawrev-3622	1080	6	tax	tax	NOUN
inlawrev-3622	1080	7	1	1	NUM
inlawrev-3622	1080	8	.	.	PUNCT
inlawrev-3622	1080	9	standardplastic	standardplastic	PROPN
inlawrev-3622	1080	10	corp	corp	PROPN
inlawrev-3622	1080	11	.	.	PROPN
inlawrev-3622	1080	12	v.	v.	PROPN
inlawrev-3622	1080	13	department	department	PROPN
inlawrev-3622	1080	14	oflocal	oflocal	ADJ
inlawrev-3622	1080	15	governmentfinance	governmentfinance	NOUN
inlawrev-3622	1080	16	.	.	PUNCT
inlawrev-3622	1081	1	2	2	NUM
inlawrev-3622	1081	2	*	*	SYM
inlawrev-3622	1081	3	6	6	NUM
inlawrev-3622	1081	4	—	—	PUNCT
inlawrev-3622	1081	5	standard	standard	ADJ
inlawrev-3622	1081	6	plastic	plastic	NOUN
inlawrev-3622	1081	7	(	(	PUNCT
inlawrev-3622	1081	8	"	"	PUNCT
inlawrev-3622	1081	9	standard	standard	NOUN
inlawrev-3622	1081	10	"	"	PUNCT
inlawrev-3622	1081	11	)	)	PUNCT
inlawrev-3622	1081	12	manufactures	manufacture	VERB
inlawrev-3622	1081	13	plastic	plastic	ADJ
inlawrev-3622	1081	14	molded	mold	VERB
inlawrev-3622	1081	15	parts	part	NOUN
inlawrev-3622	1081	16	in	in	ADP
inlawrev-3622	1081	17	wells	wells	PROPN
inlawrev-3622	1081	18	county	county	PROPN
inlawrev-3622	1081	19	,	,	PUNCT
inlawrev-3622	1081	20	indiana	indiana	PROPN
inlawrev-3622	1081	21	.	.	PUNCT
inlawrev-3622	1082	1	247	247	NUM
inlawrev-3622	1082	2	it	it	PRON
inlawrev-3622	1082	3	possessed	possess	VERB
inlawrev-3622	1082	4	,	,	PUNCT
inlawrev-3622	1082	5	but	but	CCONJ
inlawrev-3622	1082	6	did	do	AUX
inlawrev-3622	1082	7	not	not	PART
inlawrev-3622	1082	8	own	own	VERB
inlawrev-3622	1082	9	,	,	PUNCT
inlawrev-3622	1082	10	20	20	NUM
inlawrev-3622	1082	11	to	to	PART
inlawrev-3622	1082	12	50	50	NUM
inlawrev-3622	1082	13	year	year	NOUN
inlawrev-3622	1082	14	old	old	ADJ
inlawrev-3622	1082	15	special	special	ADJ
inlawrev-3622	1082	16	tools	tool	NOUN
inlawrev-3622	1082	17	.	.	PUNCT
inlawrev-3622	1083	1	standard	standard	PROPN
inlawrev-3622	1083	2	's	's	PART
inlawrev-3622	1083	3	customers	customer	NOUN
inlawrev-3622	1083	4	actually	actually	ADV
inlawrev-3622	1083	5	owned	own	VERB
inlawrev-3622	1083	6	these	these	DET
inlawrev-3622	1083	7	tools	tool	NOUN
inlawrev-3622	1083	8	,	,	PUNCT
inlawrev-3622	1083	9	and	and	CCONJ
inlawrev-3622	1083	10	permitted	permit	VERB
inlawrev-3622	1083	11	the	the	DET
inlawrev-3622	1083	12	company	company	NOUN
inlawrev-3622	1083	13	to	to	PART
inlawrev-3622	1083	14	use	use	VERB
inlawrev-3622	1083	15	them	they	PRON
inlawrev-3622	1083	16	to	to	PART
inlawrev-3622	1083	17	make	make	VERB
inlawrev-3622	1083	18	difference	difference	NOUN
inlawrev-3622	1083	19	types	type	NOUN
inlawrev-3622	1083	20	of	of	ADP
inlawrev-3622	1083	21	plastic	plastic	ADJ
inlawrev-3622	1083	22	injected	inject	VERB
inlawrev-3622	1083	23	-	-	PUNCT
inlawrev-3622	1083	24	molded	mold	VERB
inlawrev-3622	1083	25	products	product	NOUN
inlawrev-3622	1083	26	.	.	PUNCT
inlawrev-3622	1084	1	when	when	SCONJ
inlawrev-3622	1084	2	standard	standard	PROPN
inlawrev-3622	1084	3	filed	file	VERB
inlawrev-3622	1084	4	its	its	PRON
inlawrev-3622	1084	5	1995	1995	NUM
inlawrev-3622	1084	6	business	business	NOUN
inlawrev-3622	1084	7	tangible	tangible	ADJ
inlawrev-3622	1084	8	personal	personal	ADJ
inlawrev-3622	1084	9	property	property	NOUN
inlawrev-3622	1084	10	assessment	assessment	NOUN
inlawrev-3622	1084	11	return	return	NOUN
inlawrev-3622	1084	12	(	(	PUNCT
inlawrev-3622	1084	13	form	form	NOUN
inlawrev-3622	1084	14	103	103	NUM
inlawrev-3622	1084	15	)	)	PUNCT
inlawrev-3622	1084	16	,	,	PUNCT
inlawrev-3622	1084	17	it	it	PRON
inlawrev-3622	1084	18	did	do	AUX
inlawrev-3622	1084	19	not	not	PART
inlawrev-3622	1084	20	report	report	VERB
inlawrev-3622	1084	21	the	the	DET
inlawrev-3622	1084	22	value	value	NOUN
inlawrev-3622	1084	23	of	of	ADP
inlawrev-3622	1084	24	any	any	PRON
inlawrev-3622	1084	25	of	of	ADP
inlawrev-3622	1084	26	the	the	DET
inlawrev-3622	1084	27	special	special	ADJ
inlawrev-3622	1084	28	tools	tool	NOUN
inlawrev-3622	1084	29	.	.	PUNCT
inlawrev-3622	1085	1	likewise	likewise	ADV
inlawrev-3622	1085	2	,	,	PUNCT
inlawrev-3622	1085	3	it	it	PRON
inlawrev-3622	1085	4	did	do	AUX
inlawrev-3622	1085	5	not	not	PART
inlawrev-3622	1085	6	file	file	VERB
inlawrev-3622	1085	7	a	a	DET
inlawrev-3622	1085	8	confidential	confidential	ADJ
inlawrev-3622	1085	9	return	return	NOUN
inlawrev-3622	1085	10	of	of	ADP
inlawrev-3622	1085	11	special	special	ADJ
inlawrev-3622	1085	12	tools	tool	NOUN
inlawrev-3622	1085	13	(	(	PUNCT
inlawrev-3622	1085	14	form	form	NOUN
inlawrev-3622	1085	15	1	1	NUM
inlawrev-3622	1085	16	03	03	NUM
inlawrev-3622	1085	17	-	-	PUNCT
inlawrev-3622	1085	18	t	t	NOUN
inlawrev-3622	1085	19	)	)	PUNCT
inlawrev-3622	1085	20	to	to	PART
inlawrev-3622	1085	21	disclose	disclose	VERB
inlawrev-3622	1085	22	that	that	SCONJ
inlawrev-3622	1085	23	it	it	PRON
inlawrev-3622	1085	24	even	even	ADV
inlawrev-3622	1085	25	possessed	possess	VERB
inlawrev-3622	1085	26	any	any	DET
inlawrev-3622	1085	27	customer	customer	NOUN
inlawrev-3622	1085	28	-	-	PUNCT
inlawrev-3622	1085	29	owned	own	VERB
inlawrev-3622	1085	30	special	special	ADJ
inlawrev-3622	1085	31	tool	tool	NOUN
inlawrev-3622	1085	32	molds	mold	NOUN
inlawrev-3622	1085	33	.	.	PUNCT
inlawrev-3622	1086	1	248	248	NUM
inlawrev-3622	1086	2	during	during	ADP
inlawrev-3622	1086	3	an	an	DET
inlawrev-3622	1086	4	audit	audit	NOUN
inlawrev-3622	1086	5	of	of	ADP
inlawrev-3622	1086	6	standard	standard	NOUN
inlawrev-3622	1086	7	's	's	PART
inlawrev-3622	1086	8	form	form	NOUN
inlawrev-3622	1086	9	103	103	NUM
inlawrev-3622	1086	10	,	,	PUNCT
inlawrev-3622	1086	11	the	the	DET
inlawrev-3622	1086	12	state	state	NOUN
inlawrev-3622	1086	13	board	board	PROPN
inlawrev-3622	1086	14	field	field	NOUN
inlawrev-3622	1086	15	auditor	auditor	NOUN
inlawrev-3622	1086	16	found	find	VERB
inlawrev-3622	1086	17	that	that	SCONJ
inlawrev-3622	1086	18	standard	standard	NOUN
inlawrev-3622	1086	19	failed	fail	VERB
inlawrev-3622	1086	20	to	to	PART
inlawrev-3622	1086	21	report	report	VERB
inlawrev-3622	1086	22	the	the	DET
inlawrev-3622	1086	23	special	special	ADJ
inlawrev-3622	1086	24	tool	tool	NOUN
inlawrev-3622	1086	25	molds	mold	NOUN
inlawrev-3622	1086	26	.	.	PUNCT
inlawrev-3622	1087	1	standard	standard	NOUN
inlawrev-3622	1087	2	responded	respond	VERB
inlawrev-3622	1087	3	by	by	ADP
inlawrev-3622	1087	4	providing	provide	VERB
inlawrev-3622	1087	5	a	a	DET
inlawrev-3622	1087	6	list	list	NOUN
inlawrev-3622	1087	7	ofreplacement	ofreplacement	ADJ
inlawrev-3622	1087	8	costs	cost	NOUN
inlawrev-3622	1087	9	for	for	ADP
inlawrev-3622	1087	10	the	the	DET
inlawrev-3622	1087	11	molds	mold	NOUN
inlawrev-3622	1087	12	amounting	amount	VERB
inlawrev-3622	1087	13	to	to	ADP
inlawrev-3622	1087	14	$	$	SYM
inlawrev-3622	1087	15	2,725,703	2,725,703	NUM
inlawrev-3622	1087	16	.	.	PUNCT
inlawrev-3622	1088	1	the	the	DET
inlawrev-3622	1088	2	auditor	auditor	NOUN
inlawrev-3622	1088	3	requested	request	VERB
inlawrev-3622	1088	4	,	,	PUNCT
inlawrev-3622	1088	5	however	however	ADV
inlawrev-3622	1088	6	,	,	PUNCT
inlawrev-3622	1088	7	a	a	DET
inlawrev-3622	1088	8	list	list	NOUN
inlawrev-3622	1088	9	of	of	ADP
inlawrev-3622	1088	10	estimated	estimate	VERB
inlawrev-3622	1088	11	original	original	ADJ
inlawrev-3622	1088	12	costs	cost	NOUN
inlawrev-3622	1088	13	instead	instead	ADV
inlawrev-3622	1088	14	.	.	PUNCT
inlawrev-3622	1089	1	standard	standard	PROPN
inlawrev-3622	1089	2	thus	thus	ADV
inlawrev-3622	1089	3	provided	provide	VERB
inlawrev-3622	1089	4	a	a	DET
inlawrev-3622	1089	5	second	second	ADJ
inlawrev-3622	1089	6	list	list	NOUN
inlawrev-3622	1089	7	showing	show	VERB
inlawrev-3622	1089	8	estimated	estimate	VERB
inlawrev-3622	1089	9	original	original	ADJ
inlawrev-3622	1089	10	costs	cost	NOUN
inlawrev-3622	1089	11	totaling	total	VERB
inlawrev-3622	1089	12	$	$	SYM
inlawrev-3622	1089	13	355,950	355,950	NUM
inlawrev-3622	1089	14	.	.	PUNCT
inlawrev-3622	1090	1	despite	despite	SCONJ
inlawrev-3622	1090	2	this	this	DET
inlawrev-3622	1090	3	request	request	NOUN
inlawrev-3622	1090	4	,	,	PUNCT
inlawrev-3622	1090	5	the	the	DET
inlawrev-3622	1090	6	auditor	auditor	NOUN
inlawrev-3622	1090	7	and	and	CCONJ
inlawrev-3622	1090	8	her	her	PRON
inlawrev-3622	1090	9	supervisor	supervisor	NOUN
inlawrev-3622	1090	10	ultimately	ultimately	ADV
inlawrev-3622	1090	11	rejected	reject	VERB
inlawrev-3622	1090	12	the	the	DET
inlawrev-3622	1090	13	estimated	estimate	VERB
inlawrev-3622	1090	14	original	original	ADJ
inlawrev-3622	1090	15	cost	cost	NOUN
inlawrev-3622	1090	16	list	list	NOUN
inlawrev-3622	1090	17	and	and	CCONJ
inlawrev-3622	1090	18	opted	opt	VERB
inlawrev-3622	1090	19	to	to	PART
inlawrev-3622	1090	20	assess	assess	VERB
inlawrev-3622	1090	21	the	the	DET
inlawrev-3622	1090	22	special	special	ADJ
inlawrev-3622	1090	23	tools	tool	NOUN
inlawrev-3622	1090	24	on	on	ADP
inlawrev-3622	1090	25	the	the	DET
inlawrev-3622	1090	26	basis	basis	NOUN
inlawrev-3622	1090	27	ofthe	ofthe	NOUN
inlawrev-3622	1090	28	replacement	replacement	NOUN
inlawrev-3622	1090	29	cost	cost	NOUN
inlawrev-3622	1090	30	list	list	NOUN
inlawrev-3622	1090	31	.	.	PUNCT
inlawrev-3622	1091	1	consequently	consequently	ADV
inlawrev-3622	1091	2	,	,	PUNCT
inlawrev-3622	1091	3	the	the	DET
inlawrev-3622	1091	4	auditor	auditor	NOUN
inlawrev-3622	1091	5	increased	increase	VERB
inlawrev-3622	1091	6	standard	standard	NOUN
inlawrev-3622	1091	7	's	's	PART
inlawrev-3622	1091	8	total	total	ADJ
inlawrev-3622	1091	9	assessed	assessed	ADJ
inlawrev-3622	1091	10	value	value	NOUN
inlawrev-3622	1091	11	from	from	ADP
inlawrev-3622	1091	12	$	$	SYM
inlawrev-3622	1091	13	99,590	99,590	NUM
inlawrev-3622	1091	14	to	to	PART
inlawrev-3622	1091	15	$	$	SYM
inlawrev-3622	1091	16	139,1	139,1	NUM
inlawrev-3622	1091	17	80	80	NUM
inlawrev-3622	1091	18	and	and	CCONJ
inlawrev-3622	1091	19	also	also	ADV
inlawrev-3622	1091	20	recommended	recommend	VERB
inlawrev-3622	1091	21	a	a	DET
inlawrev-3622	1091	22	20	20	NUM
inlawrev-3622	1091	23	%	%	NOUN
inlawrev-3622	1091	24	penalty	penalty	NOUN
inlawrev-3622	1091	25	with	with	ADP
inlawrev-3622	1091	26	respect	respect	NOUN
inlawrev-3622	1091	27	to	to	ADP
inlawrev-3622	1091	28	the	the	DET
inlawrev-3622	1091	29	$	$	SYM
inlawrev-3622	1091	30	39,590	39,590	NUM
inlawrev-3622	1091	31	increase	increase	NOUN
inlawrev-3622	1091	32	in	in	ADP
inlawrev-3622	1091	33	value	value	NOUN
inlawrev-3622	1091	34	.	.	PUNCT
inlawrev-3622	1092	1	249	249	NUM
inlawrev-3622	1092	2	standard	standard	PROPN
inlawrev-3622	1092	3	objected	object	VERB
inlawrev-3622	1092	4	to	to	ADP
inlawrev-3622	1092	5	the	the	DET
inlawrev-3622	1092	6	auditor	auditor	NOUN
inlawrev-3622	1092	7	's	's	PART
inlawrev-3622	1092	8	assessment	assessment	NOUN
inlawrev-3622	1092	9	and	and	CCONJ
inlawrev-3622	1092	10	sought	seek	VERB
inlawrev-3622	1092	11	an	an	DET
inlawrev-3622	1092	12	administrative	administrative	ADJ
inlawrev-3622	1092	13	hearing	hearing	NOUN
inlawrev-3622	1092	14	before	before	ADP
inlawrev-3622	1092	15	the	the	DET
inlawrev-3622	1092	16	state	state	PROPN
inlawrev-3622	1092	17	board	board	NOUN
inlawrev-3622	1092	18	.	.	PUNCT
inlawrev-3622	1093	1	it	it	PRON
inlawrev-3622	1093	2	argued	argue	VERB
inlawrev-3622	1093	3	that	that	SCONJ
inlawrev-3622	1093	4	(	(	PUNCT
inlawrev-3622	1093	5	1	1	X
inlawrev-3622	1093	6	)	)	PUNCT
inlawrev-3622	1093	7	the	the	DET
inlawrev-3622	1093	8	special	special	ADJ
inlawrev-3622	1093	9	tool	tool	NOUN
inlawrev-3622	1093	10	molds	mold	NOUN
inlawrev-3622	1093	11	should	should	AUX
inlawrev-3622	1093	12	have	have	AUX
inlawrev-3622	1093	13	been	be	AUX
inlawrev-3622	1093	14	assessed	assess	VERB
inlawrev-3622	1093	15	according	accord	VERB
inlawrev-3622	1093	16	to	to	ADP
inlawrev-3622	1093	17	the	the	DET
inlawrev-3622	1093	18	estimated	estimate	VERB
inlawrev-3622	1093	19	cost	cost	NOUN
inlawrev-3622	1093	20	;	;	PUNCT
inlawrev-3622	1093	21	(	(	PUNCT
inlawrev-3622	1093	22	2	2	X
inlawrev-3622	1093	23	)	)	PUNCT
inlawrev-3622	1093	24	its	its	PRON
inlawrev-3622	1093	25	barrel	barrel	NOUN
inlawrev-3622	1093	26	and	and	CCONJ
inlawrev-3622	1093	27	screw	screw	VERB
inlawrev-3622	1093	28	assemblies	assembly	NOUN
inlawrev-3622	1093	29	and	and	CCONJ
inlawrev-3622	1093	30	platens	platen	NOUN
inlawrev-3622	1093	31	should	should	AUX
inlawrev-3622	1093	32	have	have	AUX
inlawrev-3622	1093	33	been	be	AUX
inlawrev-3622	1093	34	assessed	assess	VERB
inlawrev-3622	1093	35	as	as	ADP
inlawrev-3622	1093	36	special	special	ADJ
inlawrev-3622	1093	37	tools	tool	NOUN
inlawrev-3622	1093	38	and	and	CCONJ
inlawrev-3622	1093	39	therefore	therefore	ADV
inlawrev-3622	1093	40	entitled	entitle	VERB
inlawrev-3622	1093	41	to	to	ADP
inlawrev-3622	1093	42	a	a	DET
inlawrev-3622	1093	43	deduction	deduction	NOUN
inlawrev-3622	1093	44	;	;	PUNCT
inlawrev-3622	1093	45	and	and	CCONJ
inlawrev-3622	1093	46	(	(	PUNCT
inlawrev-3622	1093	47	3	3	X
inlawrev-3622	1093	48	)	)	PUNCT
inlawrev-3622	1093	49	it	it	PRON
inlawrev-3622	1093	50	should	should	AUX
inlawrev-3622	1093	51	have	have	AUX
inlawrev-3622	1093	52	received	receive	VERB
inlawrev-3622	1093	53	a	a	DET
inlawrev-3622	1093	54	deduction	deduction	NOUN
inlawrev-3622	1093	55	for	for	ADP
inlawrev-3622	1093	56	application	application	NOUN
inlawrev-3622	1093	57	software	software	NOUN
inlawrev-3622	1093	58	because	because	SCONJ
inlawrev-3622	1093	59	the	the	DET
inlawrev-3622	1093	60	value	value	NOUN
inlawrev-3622	1093	61	ofsuch	ofsuch	ADJ
inlawrev-3622	1093	62	software	software	NOUN
inlawrev-3622	1093	63	was	be	AUX
inlawrev-3622	1093	64	sufficiently	sufficiently	ADV
inlawrev-3622	1093	65	reflected	reflect	VERB
inlawrev-3622	1093	66	on	on	ADP
inlawrev-3622	1093	67	its	its	PRON
inlawrev-3622	1093	68	books	book	NOUN
inlawrev-3622	1093	69	and	and	CCONJ
inlawrev-3622	1093	70	records	record	NOUN
inlawrev-3622	1093	71	.	.	PUNCT
inlawrev-3622	1094	1	250	250	NUM
inlawrev-3622	1094	2	the	the	DET
inlawrev-3622	1094	3	board	board	NOUN
inlawrev-3622	1094	4	disagreed	disagree	VERB
inlawrev-3622	1094	5	with	with	ADP
inlawrev-3622	1094	6	standard	standard	NOUN
inlawrev-3622	1094	7	on	on	ADP
inlawrev-3622	1094	8	all	all	DET
inlawrev-3622	1094	9	three	three	NUM
inlawrev-3622	1094	10	issues	issue	NOUN
inlawrev-3622	1094	11	.	.	PUNCT
inlawrev-3622	1095	1	in	in	ADP
inlawrev-3622	1095	2	turn	turn	NOUN
inlawrev-3622	1095	3	,	,	PUNCT
inlawrev-3622	1095	4	standard	standard	NOUN
inlawrev-3622	1095	5	filed	file	VERB
inlawrev-3622	1095	6	an	an	DET
inlawrev-3622	1095	7	appeal	appeal	NOUN
inlawrev-3622	1095	8	with	with	ADP
inlawrev-3622	1095	9	the	the	DET
inlawrev-3622	1095	10	tax	tax	NOUN
inlawrev-3622	1095	11	court	court	NOUN
inlawrev-3622	1095	12	.	.	PUNCT
inlawrev-3622	1096	1	standard	standard	PROPN
inlawrev-3622	1096	2	first	first	ADV
inlawrev-3622	1096	3	stipulated	stipulate	VERB
inlawrev-3622	1096	4	that	that	SCONJ
inlawrev-3622	1096	5	the	the	DET
inlawrev-3622	1096	6	board	board	NOUN
inlawrev-3622	1096	7	's	's	PART
inlawrev-3622	1096	8	refusal	refusal	NOUN
inlawrev-3622	1096	9	to	to	PART
inlawrev-3622	1096	10	use	use	VERB
inlawrev-3622	1096	11	standard	standard	NOUN
inlawrev-3622	1096	12	's	's	PART
inlawrev-3622	1096	13	list	list	NOUN
inlawrev-3622	1096	14	of	of	ADP
inlawrev-3622	1096	15	estimated	estimate	VERB
inlawrev-3622	1096	16	original	original	ADJ
inlawrev-3622	1096	17	costs	cost	NOUN
inlawrev-3622	1096	18	was	be	AUX
inlawrev-3622	1096	19	arbitrary	arbitrary	ADJ
inlawrev-3622	1096	20	and	and	CCONJ
inlawrev-3622	1096	21	capricious	capricious	ADJ
inlawrev-3622	1096	22	,	,	PUNCT
inlawrev-3622	1096	23	even	even	ADV
inlawrev-3622	1096	24	though	though	SCONJ
inlawrev-3622	1096	25	the	the	DET
inlawrev-3622	1096	26	board	board	NOUN
inlawrev-3622	1096	27	found	find	VERB
inlawrev-3622	1096	28	that	that	SCONJ
inlawrev-3622	1096	29	the	the	DET
inlawrev-3622	1096	30	second	second	ADJ
inlawrev-3622	1096	31	list	list	NOUN
inlawrev-3622	1096	32	was	be	AUX
inlawrev-3622	1096	33	not	not	PART
inlawrev-3622	1096	34	credible	credible	ADJ
inlawrev-3622	1096	35	evidence	evidence	NOUN
inlawrev-3622	1096	36	.	.	PUNCT
inlawrev-3622	1097	1	the	the	DET
inlawrev-3622	1097	2	tax	tax	NOUN
inlawrev-3622	1097	3	court	court	NOUN
inlawrev-3622	1097	4	acknowledged	acknowledge	VERB
inlawrev-3622	1097	5	that	that	SCONJ
inlawrev-3622	1097	6	the	the	DET
inlawrev-3622	1097	7	indiana	indiana	PROPN
inlawrev-3622	1097	8	personal	personal	ADJ
inlawrev-3622	1097	9	property	property	NOUN
inlawrev-3622	1097	10	tax	tax	NOUN
inlawrev-3622	1097	11	system	system	NOUN
inlawrev-3622	1097	12	is	be	AUX
inlawrev-3622	1097	13	based	base	VERB
inlawrev-3622	1097	14	upon	upon	SCONJ
inlawrev-3622	1097	15	self244	self244	PROPN
inlawrev-3622	1097	16	.	.	PUNCT
inlawrev-3622	1097	17	mat	mat	PROPN
inlawrev-3622	1097	18	241	241	NUM
inlawrev-3622	1097	19	.	.	PUNCT
inlawrev-3622	1098	1	245	245	NUM
inlawrev-3622	1098	2	.	.	PUNCT
inlawrev-3622	1099	1	i	i	PRON
inlawrev-3622	1099	2	d.	d.	PROPN
inlawrev-3622	1099	3	246	246	NUM
inlawrev-3622	1099	4	.	.	PUNCT
inlawrev-3622	1100	1	773	773	NUM
inlawrev-3622	1100	2	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1100	3	379	379	NUM
inlawrev-3622	1100	4	(	(	PUNCT
inlawrev-3622	1100	5	ind	ind	NOUN
inlawrev-3622	1100	6	.	.	PUNCT
inlawrev-3622	1101	1	tax	tax	PROPN
inlawrev-3622	1101	2	ct	ct	PROPN
inlawrev-3622	1101	3	.	.	PROPN
inlawrev-3622	1101	4	2001	2001	NUM
inlawrev-3622	1101	5	)	)	PUNCT
inlawrev-3622	1101	6	.	.	PUNCT
inlawrev-3622	1102	1	247	247	NUM
inlawrev-3622	1102	2	.	.	PUNCT
inlawrev-3622	1103	1	i	i	PRON
inlawrev-3622	1103	2	d.	d.	PROPN
inlawrev-3622	1103	3	at	at	ADP
inlawrev-3622	1103	4	381	381	NUM
inlawrev-3622	1103	5	.	.	PUNCT
inlawrev-3622	1103	6	248	248	NUM
inlawrev-3622	1103	7	.	.	PUNCT
inlawrev-3622	1104	1	i	i	PRON
inlawrev-3622	1104	2	d.	d.	PROPN
inlawrev-3622	1104	3	249	249	NUM
inlawrev-3622	1104	4	.	.	PUNCT
inlawrev-3622	1105	1	i	i	PRON
inlawrev-3622	1105	2	d.	d.	PROPN
inlawrev-3622	1105	3	at	at	ADP
inlawrev-3622	1105	4	382	382	NUM
inlawrev-3622	1105	5	.	.	PUNCT
inlawrev-3622	1106	1	250	250	NUM
inlawrev-3622	1106	2	.	.	PUNCT
inlawrev-3622	1107	1	i	i	PRON
inlawrev-3622	1107	2	d.	d.	PROPN
inlawrev-3622	1107	3	1284	1284	NUM
inlawrev-3622	1107	4	indiana	indiana	PROPN
inlawrev-3622	1107	5	law	law	PROPN
inlawrev-3622	1107	6	review	review	NOUN
inlawrev-3622	1108	1	[	[	X
inlawrev-3622	1108	2	vol	vol	NOUN
inlawrev-3622	1108	3	.	.	PUNCT
inlawrev-3622	1109	1	36:1251	36:1251	NUM
inlawrev-3622	1109	2	assessment	assessment	NOUN
inlawrev-3622	1109	3	,	,	PUNCT
inlawrev-3622	1109	4	full	full	ADJ
inlawrev-3622	1109	5	disclosure	disclosure	NOUN
inlawrev-3622	1109	6	,	,	PUNCT
inlawrev-3622	1109	7	and	and	CCONJ
inlawrev-3622	1109	8	accurate	accurate	ADJ
inlawrev-3622	1109	9	reporting	reporting	NOUN
inlawrev-3622	1109	10	.	.	PUNCT
inlawrev-3622	1110	1	251	251	NUM
inlawrev-3622	1110	2	it	it	PRON
inlawrev-3622	1110	3	then	then	ADV
inlawrev-3622	1110	4	turned	turn	VERB
inlawrev-3622	1110	5	to	to	PART
inlawrev-3622	1110	6	consider	consider	VERB
inlawrev-3622	1110	7	the	the	DET
inlawrev-3622	1110	8	state	state	NOUN
inlawrev-3622	1110	9	board	board	NOUN
inlawrev-3622	1110	10	's	's	PART
inlawrev-3622	1110	11	own	own	ADJ
inlawrev-3622	1110	12	regulation	regulation	NOUN
inlawrev-3622	1110	13	pertaining	pertain	VERB
inlawrev-3622	1110	14	to	to	ADP
inlawrev-3622	1110	15	special	special	ADJ
inlawrev-3622	1110	16	tools	tool	NOUN
inlawrev-3622	1110	17	.	.	PUNCT
inlawrev-3622	1111	1	the	the	DET
inlawrev-3622	1111	2	regulation	regulation	NOUN
inlawrev-3622	1111	3	stated	state	VERB
inlawrev-3622	1111	4	,	,	PUNCT
inlawrev-3622	1111	5	"	"	PUNCT
inlawrev-3622	1111	6	the	the	DET
inlawrev-3622	1111	7	total	total	ADJ
inlawrev-3622	1111	8	value	value	NOUN
inlawrev-3622	1111	9	ofspecial	ofspecial	ADJ
inlawrev-3622	1111	10	tools	tool	NOUN
inlawrev-3622	1111	11	not	not	PART
inlawrev-3622	1111	12	owned	own	VERB
inlawrev-3622	1111	13	by	by	ADP
inlawrev-3622	1111	14	the	the	DET
inlawrev-3622	1111	15	taxpayer	taxpayer	NOUN
inlawrev-3622	1111	16	must	must	AUX
inlawrev-3622	1111	17	be	be	AUX
inlawrev-3622	1111	18	based	base	VERB
inlawrev-3622	1111	19	on	on	ADP
inlawrev-3622	1111	20	the	the	DET
inlawrev-3622	1111	21	original	original	ADJ
inlawrev-3622	1111	22	cost	cost	NOUN
inlawrev-3622	1111	23	to	to	ADP
inlawrev-3622	1111	24	the	the	DET
inlawrev-3622	1111	25	owner	owner	NOUN
inlawrev-3622	1111	26	ofsuch	ofsuch	ADJ
inlawrev-3622	1111	27	special	special	ADJ
inlawrev-3622	1111	28	tools	tool	NOUN
inlawrev-3622	1111	29	,	,	PUNCT
inlawrev-3622	1111	30	if	if	SCONJ
inlawrev-3622	1111	31	available	available	ADJ
inlawrev-3622	1111	32	.	.	PUNCT
inlawrev-3622	1112	1	ifthe	ifthe	PROPN
inlawrev-3622	1112	2	original	original	ADJ
inlawrev-3622	1112	3	cost	cost	NOUN
inlawrev-3622	1112	4	to	to	ADP
inlawrev-3622	1112	5	the	the	DET
inlawrev-3622	1112	6	owner	owner	NOUN
inlawrev-3622	1112	7	is	be	AUX
inlawrev-3622	1112	8	not	not	PART
inlawrev-3622	1112	9	available	available	ADJ
inlawrev-3622	1112	10	,	,	PUNCT
inlawrev-3622	1112	11	the	the	DET
inlawrev-3622	1112	12	value	value	NOUN
inlawrev-3622	1112	13	shall	shall	AUX
inlawrev-3622	1112	14	be	be	AUX
inlawrev-3622	1112	15	based	base	VERB
inlawrev-3622	1112	16	upon	upon	SCONJ
inlawrev-3622	1112	17	the	the	DET
inlawrev-3622	1112	18	best	good	ADJ
inlawrev-3622	1112	19	information	information	NOUN
inlawrev-3622	1112	20	available	available	ADJ
inlawrev-3622	1112	21	.	.	PUNCT
inlawrev-3622	1112	22	"	"	PUNCT
inlawrev-3622	1113	1	252	252	NUM
inlawrev-3622	1113	2	the	the	DET
inlawrev-3622	1113	3	tax	tax	NOUN
inlawrev-3622	1113	4	court	court	NOUN
inlawrev-3622	1113	5	determined	determine	VERB
inlawrev-3622	1113	6	that	that	SCONJ
inlawrev-3622	1113	7	this	this	DET
inlawrev-3622	1113	8	regulation	regulation	NOUN
inlawrev-3622	1113	9	was	be	AUX
inlawrev-3622	1113	10	clear	clear	ADJ
inlawrev-3622	1113	11	—	—	PUNCT
inlawrev-3622	1113	12	if	if	SCONJ
inlawrev-3622	1113	13	original	original	ADJ
inlawrev-3622	1113	14	cost	cost	NOUN
inlawrev-3622	1113	15	is	be	AUX
inlawrev-3622	1113	16	not	not	PART
inlawrev-3622	1113	17	available	available	ADJ
inlawrev-3622	1113	18	,	,	PUNCT
inlawrev-3622	1113	19	then	then	ADV
inlawrev-3622	1113	20	the	the	DET
inlawrev-3622	1113	21	best	good	ADJ
inlawrev-3622	1113	22	information	information	NOUN
inlawrev-3622	1113	23	with	with	ADP
inlawrev-3622	1113	24	regard	regard	NOUN
inlawrev-3622	1113	25	to	to	ADP
inlawrev-3622	1113	26	the	the	DET
inlawrev-3622	1113	27	original	original	ADJ
inlawrev-3622	1113	28	cost	cost	NOUN
inlawrev-3622	1113	29	must	must	AUX
inlawrev-3622	1113	30	be	be	AUX
inlawrev-3622	1113	31	used	use	VERB
inlawrev-3622	1113	32	.	.	PUNCT
inlawrev-3622	1114	1	253	253	NUM
inlawrev-3622	1114	2	it	it	PRON
inlawrev-3622	1114	3	therefore	therefore	ADV
inlawrev-3622	1114	4	reasoned	reason	VERB
inlawrev-3622	1114	5	that	that	SCONJ
inlawrev-3622	1114	6	standard	standard	NOUN
inlawrev-3622	1114	7	provided	provide	VERB
inlawrev-3622	1114	8	the	the	DET
inlawrev-3622	1114	9	state	state	NOUN
inlawrev-3622	1114	10	board	board	NOUN
inlawrev-3622	1114	11	with	with	ADP
inlawrev-3622	1114	12	the	the	DET
inlawrev-3622	1114	13	best	good	ADJ
inlawrev-3622	1114	14	information	information	NOUN
inlawrev-3622	1114	15	available	available	ADJ
inlawrev-3622	1114	16	when	when	SCONJ
inlawrev-3622	1114	17	it	it	PRON
inlawrev-3622	1114	18	assembled	assemble	VERB
inlawrev-3622	1114	19	the	the	DET
inlawrev-3622	1114	20	list	list	NOUN
inlawrev-3622	1114	21	of	of	ADP
inlawrev-3622	1114	22	estimated	estimate	VERB
inlawrev-3622	1114	23	original	original	ADJ
inlawrev-3622	1114	24	costs	cost	NOUN
inlawrev-3622	1114	25	given	give	VERB
inlawrev-3622	1114	26	that	that	SCONJ
inlawrev-3622	1114	27	it	it	PRON
inlawrev-3622	1114	28	could	could	AUX
inlawrev-3622	1114	29	not	not	PART
inlawrev-3622	1114	30	know	know	VERB
inlawrev-3622	1114	31	the	the	DET
inlawrev-3622	1114	32	actual	actual	ADJ
inlawrev-3622	1114	33	original	original	ADJ
inlawrev-3622	1114	34	cost	cost	NOUN
inlawrev-3622	1114	35	to	to	ADP
inlawrev-3622	1114	36	the	the	DET
inlawrev-3622	1114	37	owners	owner	NOUN
inlawrev-3622	1114	38	.	.	PUNCT
inlawrev-3622	1115	1	moreover	moreover	ADV
inlawrev-3622	1115	2	,	,	PUNCT
inlawrev-3622	1115	3	the	the	DET
inlawrev-3622	1115	4	tax	tax	NOUN
inlawrev-3622	1115	5	court	court	NOUN
inlawrev-3622	1115	6	recognized	recognize	VERB
inlawrev-3622	1115	7	that	that	SCONJ
inlawrev-3622	1115	8	the	the	DET
inlawrev-3622	1115	9	regulation	regulation	NOUN
inlawrev-3622	1115	10	did	do	AUX
inlawrev-3622	1115	11	not	not	PART
inlawrev-3622	1115	12	make	make	VERB
inlawrev-3622	1115	13	any	any	DET
inlawrev-3622	1115	14	reference	reference	NOUN
inlawrev-3622	1115	15	to	to	ADP
inlawrev-3622	1115	16	using	use	VERB
inlawrev-3622	1115	17	replacement	replacement	NOUN
inlawrev-3622	1115	18	costs	cost	NOUN
inlawrev-3622	1115	19	and	and	CCONJ
inlawrev-3622	1115	20	that	that	SCONJ
inlawrev-3622	1115	21	the	the	DET
inlawrev-3622	1115	22	board	board	NOUN
inlawrev-3622	1115	23	acted	act	VERB
inlawrev-3622	1115	24	contrary	contrary	ADV
inlawrev-3622	1115	25	to	to	ADP
inlawrev-3622	1115	26	this	this	DET
inlawrev-3622	1115	27	regulation	regulation	NOUN
inlawrev-3622	1115	28	in	in	ADP
inlawrev-3622	1115	29	using	use	VERB
inlawrev-3622	1115	30	the	the	DET
inlawrev-3622	1115	31	replacement	replacement	NOUN
inlawrev-3622	1115	32	costs	cost	NOUN
inlawrev-3622	1115	33	for	for	ADP
inlawrev-3622	1115	34	assessment	assessment	NOUN
inlawrev-3622	1115	35	purposes	purpose	NOUN
inlawrev-3622	1115	36	.	.	PUNCT
inlawrev-3622	1116	1	254	254	NUM
inlawrev-3622	1117	1	thus	thus	ADV
inlawrev-3622	1117	2	,	,	PUNCT
inlawrev-3622	1117	3	the	the	DET
inlawrev-3622	1117	4	tax	tax	NOUN
inlawrev-3622	1117	5	court	court	NOUN
inlawrev-3622	1117	6	ruled	rule	VERB
inlawrev-3622	1117	7	that	that	SCONJ
inlawrev-3622	1117	8	the	the	DET
inlawrev-3622	1117	9	state	state	PROPN
inlawrev-3622	1117	10	board	board	NOUN
inlawrev-3622	1117	11	's	's	PART
inlawrev-3622	1117	12	final	final	ADJ
inlawrev-3622	1117	13	determination	determination	NOUN
inlawrev-3622	1117	14	was	be	AUX
inlawrev-3622	1117	15	not	not	PART
inlawrev-3622	1117	16	supported	support	VERB
inlawrev-3622	1117	17	by	by	ADP
inlawrev-3622	1117	18	substantial	substantial	ADJ
inlawrev-3622	1117	19	evidence	evidence	NOUN
inlawrev-3622	1117	20	and	and	CCONJ
inlawrev-3622	1117	21	was	be	AUX
inlawrev-3622	1117	22	arbitrary	arbitrary	ADJ
inlawrev-3622	1117	23	and	and	CCONJ
inlawrev-3622	1117	24	capricious	capricious	ADJ
inlawrev-3622	1117	25	.	.	PUNCT
inlawrev-3622	1118	1	255	255	NUM
inlawrev-3622	1118	2	next	next	ADJ
inlawrev-3622	1118	3	,	,	PUNCT
inlawrev-3622	1118	4	standard	standard	NOUN
inlawrev-3622	1118	5	claimed	claim	VERB
inlawrev-3622	1118	6	that	that	SCONJ
inlawrev-3622	1118	7	its	its	PRON
inlawrev-3622	1118	8	barrel	barrel	NOUN
inlawrev-3622	1118	9	and	and	CCONJ
inlawrev-3622	1118	10	screw	screw	VERB
inlawrev-3622	1118	11	assemblies	assembly	NOUN
inlawrev-3622	1118	12	and	and	CCONJ
inlawrev-3622	1118	13	platens	platen	NOUN
inlawrev-3622	1118	14	are	be	AUX
inlawrev-3622	1118	15	special	special	ADJ
inlawrev-3622	1118	16	tools	tool	NOUN
inlawrev-3622	1118	17	in	in	ADP
inlawrev-3622	1118	18	accordance	accordance	NOUN
inlawrev-3622	1118	19	with	with	ADP
inlawrev-3622	1118	20	indiana	indiana	PROPN
inlawrev-3622	1118	21	administrative	administrative	PROPN
inlawrev-3622	1118	22	code	code	PROPN
inlawrev-3622	1118	23	section	section	NOUN
inlawrev-3622	1118	24	4.2	4.2	NUM
inlawrev-3622	1118	25	-	-	SYM
inlawrev-3622	1118	26	6	6	NUM
inlawrev-3622	1118	27	-	-	NUM
inlawrev-3622	1118	28	2(b	2(b	NUM
inlawrev-3622	1118	29	)	)	PUNCT
inlawrev-3622	1118	30	.	.	PUNCT
inlawrev-3622	1119	1	under	under	ADP
inlawrev-3622	1119	2	this	this	DET
inlawrev-3622	1119	3	regulation	regulation	NOUN
inlawrev-3622	1119	4	,	,	PUNCT
inlawrev-3622	1119	5	"	"	PUNCT
inlawrev-3622	1119	6	'	'	PUNCT
inlawrev-3622	1119	7	special	special	ADJ
inlawrev-3622	1119	8	tools	tool	NOUN
inlawrev-3622	1119	9	'	'	PART
inlawrev-3622	1119	10	includes	include	NOUN
inlawrev-3622	1119	11	,	,	PUNCT
inlawrev-3622	1119	12	but	but	CCONJ
inlawrev-3622	1119	13	[	[	X
inlawrev-3622	1119	14	are	be	AUX
inlawrev-3622	1119	15	]	]	PUNCT
inlawrev-3622	1119	16	not	not	PART
inlawrev-3622	1119	17	limited	limit	VERB
inlawrev-3622	1119	18	to	to	ADP
inlawrev-3622	1119	19	,	,	PUNCT
inlawrev-3622	1119	20	tools	tool	NOUN
inlawrev-3622	1119	21	,	,	PUNCT
inlawrev-3622	1119	22	dies	die	NOUN
inlawrev-3622	1119	23	,	,	PUNCT
inlawrev-3622	1119	24	jigs	jig	NOUN
inlawrev-3622	1119	25	,	,	PUNCT
inlawrev-3622	1119	26	fixtures	fixture	NOUN
inlawrev-3622	1119	27	,	,	PUNCT
inlawrev-3622	1119	28	gauges	gauge	NOUN
inlawrev-3622	1119	29	,	,	PUNCT
inlawrev-3622	1119	30	molds	mold	NOUN
inlawrev-3622	1119	31	,	,	PUNCT
inlawrev-3622	1119	32	and	and	CCONJ
inlawrev-3622	1119	33	patterns	pattern	NOUN
inlawrev-3622	1119	34	acquired	acquire	VERB
inlawrev-3622	1119	35	or	or	CCONJ
inlawrev-3622	1119	36	made	make	VERB
inlawrev-3622	1119	37	for	for	ADP
inlawrev-3622	1119	38	the	the	DET
inlawrev-3622	1119	39	production	production	NOUN
inlawrev-3622	1119	40	of	of	ADP
inlawrev-3622	1119	41	products	product	NOUN
inlawrev-3622	1119	42	or	or	CCONJ
inlawrev-3622	1119	43	product	product	NOUN
inlawrev-3622	1119	44	models	model	NOUN
inlawrev-3622	1119	45	which	which	PRON
inlawrev-3622	1119	46	are	be	AUX
inlawrev-3622	1119	47	of	of	ADP
inlawrev-3622	1119	48	such	such	ADJ
inlawrev-3622	1119	49	specialized	specialized	ADJ
inlawrev-3622	1119	50	nature	nature	NOUN
inlawrev-3622	1119	51	that	that	PRON
inlawrev-3622	1119	52	their	their	PRON
inlawrev-3622	1119	53	utility	utility	NOUN
inlawrev-3622	1119	54	generally	generally	ADV
inlawrev-3622	1119	55	ceases	cease	VERB
inlawrev-3622	1119	56	with	with	ADP
inlawrev-3622	1119	57	the	the	DET
inlawrev-3622	1119	58	modification	modification	NOUN
inlawrev-3622	1119	59	or	or	CCONJ
inlawrev-3622	1119	60	discontinuance	discontinuance	NOUN
inlawrev-3622	1119	61	ofsuch	ofsuch	ADJ
inlawrev-3622	1119	62	products	product	NOUN
inlawrev-3622	1119	63	or	or	CCONJ
inlawrev-3622	1119	64	product	product	NOUN
inlawrev-3622	1119	65	models	model	NOUN
inlawrev-3622	1119	66	.	.	PUNCT
inlawrev-3622	1119	67	"	"	PUNCT
inlawrev-3622	1120	1	256	256	NUM
inlawrev-3622	1120	2	as	as	ADP
inlawrev-3622	1120	3	evidence	evidence	NOUN
inlawrev-3622	1120	4	to	to	PART
inlawrev-3622	1120	5	support	support	VERB
inlawrev-3622	1120	6	their	their	PRON
inlawrev-3622	1120	7	position	position	NOUN
inlawrev-3622	1120	8	,	,	PUNCT
inlawrev-3622	1120	9	standard	standard	NOUN
inlawrev-3622	1120	10	offered	offer	VERB
inlawrev-3622	1120	11	a	a	DET
inlawrev-3622	1120	12	list	list	NOUN
inlawrev-3622	1120	13	of	of	ADP
inlawrev-3622	1120	14	barrel	barrel	NOUN
inlawrev-3622	1120	15	and	and	CCONJ
inlawrev-3622	1120	16	screw	screw	VERB
inlawrev-3622	1120	17	assemblies	assembly	NOUN
inlawrev-3622	1120	18	from	from	ADP
inlawrev-3622	1120	19	newcastle	newcastle	PROPN
inlawrev-3622	1120	20	industries	industry	NOUN
inlawrev-3622	1120	21	with	with	ADP
inlawrev-3622	1120	22	a	a	DET
inlawrev-3622	1120	23	description	description	NOUN
inlawrev-3622	1120	24	of	of	ADP
inlawrev-3622	1120	25	possible	possible	ADJ
inlawrev-3622	1120	26	applications	application	NOUN
inlawrev-3622	1120	27	for	for	ADP
inlawrev-3622	1120	28	each	each	DET
inlawrev-3622	1120	29	assembly	assembly	NOUN
inlawrev-3622	1120	30	.	.	PUNCT
inlawrev-3622	1121	1	additionally	additionally	ADV
inlawrev-3622	1121	2	,	,	PUNCT
inlawrev-3622	1121	3	standard	standard	PROPN
inlawrev-3622	1121	4	presented	present	VERB
inlawrev-3622	1121	5	a	a	DET
inlawrev-3622	1121	6	copy	copy	NOUN
inlawrev-3622	1121	7	of	of	ADP
inlawrev-3622	1121	8	a	a	DET
inlawrev-3622	1121	9	fax	fax	NOUN
inlawrev-3622	1121	10	sent	send	VERB
inlawrev-3622	1121	11	to	to	ADP
inlawrev-3622	1121	12	cincinnati	cincinnati	PROPN
inlawrev-3622	1121	13	milacron	milacron	PROPN
inlawrev-3622	1121	14	as	as	ADP
inlawrev-3622	1121	15	proof	proof	NOUN
inlawrev-3622	1121	16	that	that	SCONJ
inlawrev-3622	1121	17	cincinnati	cincinnati	PROPN
inlawrev-3622	1121	18	milacron	milacron	PROPN
inlawrev-3622	1121	19	considered	consider	VERB
inlawrev-3622	1121	20	standard	standard	NOUN
inlawrev-3622	1121	21	's	's	PART
inlawrev-3622	1121	22	assemblies	assembly	NOUN
inlawrev-3622	1121	23	and	and	CCONJ
inlawrev-3622	1121	24	platens	platen	NOUN
inlawrev-3622	1121	25	to	to	PART
inlawrev-3622	1121	26	be	be	AUX
inlawrev-3622	1121	27	special	special	ADJ
inlawrev-3622	1121	28	tools	tool	NOUN
inlawrev-3622	1121	29	.	.	PUNCT
inlawrev-3622	1122	1	the	the	DET
inlawrev-3622	1122	2	tax	tax	NOUN
inlawrev-3622	1122	3	court	court	NOUN
inlawrev-3622	1122	4	found	find	VERB
inlawrev-3622	1122	5	this	this	DET
inlawrev-3622	1122	6	evidence	evidence	NOUN
inlawrev-3622	1122	7	,	,	PUNCT
inlawrev-3622	1122	8	however	however	ADV
inlawrev-3622	1122	9	,	,	PUNCT
inlawrev-3622	1122	10	to	to	PART
inlawrev-3622	1122	11	be	be	AUX
inlawrev-3622	1122	12	merely	merely	ADV
inlawrev-3622	1122	13	conclusory	conclusory	ADJ
inlawrev-3622	1122	14	and	and	CCONJ
inlawrev-3622	1122	15	upheld	uphold	VERB
inlawrev-3622	1122	16	the	the	DET
inlawrev-3622	1122	17	state	state	NOUN
inlawrev-3622	1122	18	board	board	NOUN
inlawrev-3622	1122	19	's	's	PART
inlawrev-3622	1122	20	determination	determination	NOUN
inlawrev-3622	1122	21	.	.	PUNCT
inlawrev-3622	1123	1	indeed	indeed	ADV
inlawrev-3622	1123	2	,	,	PUNCT
inlawrev-3622	1123	3	it	it	PRON
inlawrev-3622	1123	4	pointed	point	VERB
inlawrev-3622	1123	5	out	out	ADP
inlawrev-3622	1123	6	that	that	SCONJ
inlawrev-3622	1123	7	the	the	DET
inlawrev-3622	1123	8	fax	fax	NOUN
inlawrev-3622	1123	9	did	do	AUX
inlawrev-3622	1123	10	not	not	PART
inlawrev-3622	1123	11	even	even	ADV
inlawrev-3622	1123	12	contain	contain	VERB
inlawrev-3622	1123	13	a	a	DET
inlawrev-3622	1123	14	definitive	definitive	ADJ
inlawrev-3622	1123	15	statement	statement	NOUN
inlawrev-3622	1123	16	or	or	CCONJ
inlawrev-3622	1123	17	opinion	opinion	NOUN
inlawrev-3622	1123	18	that	that	SCONJ
inlawrev-3622	1123	19	the	the	DET
inlawrev-3622	1123	20	assemblies	assembly	NOUN
inlawrev-3622	1123	21	and	and	CCONJ
inlawrev-3622	1123	22	platens	platen	NOUN
inlawrev-3622	1123	23	were	be	AUX
inlawrev-3622	1123	24	of	of	ADP
inlawrev-3622	1123	25	such	such	DET
inlawrev-3622	1123	26	a	a	DET
inlawrev-3622	1123	27	specialized	specialized	ADJ
inlawrev-3622	1123	28	nature	nature	NOUN
inlawrev-3622	1123	29	that	that	PRON
inlawrev-3622	1123	30	their	their	PRON
inlawrev-3622	1123	31	utility	utility	NOUN
inlawrev-3622	1123	32	generally	generally	ADV
inlawrev-3622	1123	33	ceases	cease	VERB
inlawrev-3622	1123	34	with	with	ADP
inlawrev-3622	1123	35	the	the	DET
inlawrev-3622	1123	36	modification	modification	NOUN
inlawrev-3622	1123	37	or	or	CCONJ
inlawrev-3622	1123	38	discontinuance	discontinuance	NOUN
inlawrev-3622	1123	39	of	of	ADP
inlawrev-3622	1123	40	various	various	ADJ
inlawrev-3622	1123	41	molds	mold	NOUN
inlawrev-3622	1123	42	as	as	SCONJ
inlawrev-3622	1123	43	required	require	VERB
inlawrev-3622	1123	44	by	by	ADP
inlawrev-3622	1123	45	the	the	DET
inlawrev-3622	1123	46	regulation	regulation	NOUN
inlawrev-3622	1123	47	.	.	PUNCT
inlawrev-3622	1124	1	257	257	NUM
inlawrev-3622	1124	2	finally	finally	ADV
inlawrev-3622	1124	3	,	,	PUNCT
inlawrev-3622	1124	4	standard	standard	PROPN
inlawrev-3622	1124	5	argued	argue	VERB
inlawrev-3622	1124	6	that	that	SCONJ
inlawrev-3622	1124	7	it	it	PRON
inlawrev-3622	1124	8	should	should	AUX
inlawrev-3622	1124	9	not	not	PART
inlawrev-3622	1124	10	have	have	AUX
inlawrev-3622	1124	11	been	be	AUX
inlawrev-3622	1124	12	assessed	assess	VERB
inlawrev-3622	1124	13	for	for	ADP
inlawrev-3622	1124	14	the	the	DET
inlawrev-3622	1124	15	application	application	NOUN
inlawrev-3622	1124	16	software	software	NOUN
inlawrev-3622	1124	17	used	use	VERB
inlawrev-3622	1124	18	in	in	ADP
inlawrev-3622	1124	19	its	its	PRON
inlawrev-3622	1124	20	injection	injection	NOUN
inlawrev-3622	1124	21	molding	mold	VERB
inlawrev-3622	1124	22	machines	machine	NOUN
inlawrev-3622	1124	23	,	,	PUNCT
inlawrev-3622	1124	24	but	but	CCONJ
inlawrev-3622	1124	25	instead	instead	ADV
inlawrev-3622	1124	26	entitled	entitle	VERB
inlawrev-3622	1124	27	to	to	ADP
inlawrev-3622	1124	28	a	a	DET
inlawrev-3622	1124	29	deduction	deduction	NOUN
inlawrev-3622	1124	30	because	because	SCONJ
inlawrev-3622	1124	31	this	this	DET
inlawrev-3622	1124	32	software	software	NOUN
inlawrev-3622	1124	33	was	be	AUX
inlawrev-3622	1124	34	included	include	VERB
inlawrev-3622	1124	35	on	on	ADP
inlawrev-3622	1124	36	its	its	PRON
inlawrev-3622	1124	37	books	book	NOUN
inlawrev-3622	1124	38	and	and	CCONJ
inlawrev-3622	1124	39	records	record	NOUN
inlawrev-3622	1124	40	.	.	PUNCT
inlawrev-3622	1125	1	258	258	NUM
inlawrev-3622	1125	2	to	to	PART
inlawrev-3622	1125	3	address	address	VERB
inlawrev-3622	1125	4	this	this	DET
inlawrev-3622	1125	5	issue	issue	NOUN
inlawrev-3622	1125	6	,	,	PUNCT
inlawrev-3622	1125	7	the	the	DET
inlawrev-3622	1125	8	tax	tax	NOUN
inlawrev-3622	1125	9	court	court	NOUN
inlawrev-3622	1125	10	again	again	ADV
inlawrev-3622	1125	11	turned	turn	VERB
inlawrev-3622	1125	12	to	to	ADP
inlawrev-3622	1125	13	the	the	DET
inlawrev-3622	1125	14	board	board	NOUN
inlawrev-3622	1125	15	's	's	PART
inlawrev-3622	1125	16	regulations	regulation	NOUN
inlawrev-3622	1125	17	.	.	PUNCT
inlawrev-3622	1126	1	"	"	PUNCT
inlawrev-3622	1126	2	if	if	SCONJ
inlawrev-3622	1126	3	the	the	DET
inlawrev-3622	1126	4	value	value	NOUN
inlawrev-3622	1126	5	recorded	record	VERB
inlawrev-3622	1126	6	on	on	ADP
inlawrev-3622	1126	7	the	the	DET
inlawrev-3622	1126	8	books	book	NOUN
inlawrev-3622	1126	9	and	and	CCONJ
inlawrev-3622	1126	10	records	record	NOUN
inlawrev-3622	1126	11	reflects	reflect	VERB
inlawrev-3622	1126	12	charges	charge	NOUN
inlawrev-3622	1126	13	for	for	ADP
inlawrev-3622	1126	14	customer	customer	NOUN
inlawrev-3622	1126	15	support	support	NOUN
inlawrev-3622	1126	16	services	service	NOUN
inlawrev-3622	1126	17	such	such	ADJ
inlawrev-3622	1126	18	as	as	ADP
inlawrev-3622	1126	19	.	.	PUNCT
inlawrev-3622	1126	20	.	.	PUNCT
inlawrev-3622	1126	21	.	.	PUNCT
inlawrev-3622	1127	1	application	application	NOUN
inlawrev-3622	1127	2	software	software	NOUN
inlawrev-3622	1127	3	that	that	PRON
inlawrev-3622	1127	4	relate	relate	VERB
inlawrev-3622	1127	5	to	to	ADP
inlawrev-3622	1127	6	future	future	ADJ
inlawrev-3622	1127	7	periods	period	NOUN
inlawrev-3622	1127	8	and	and	CCONJ
inlawrev-3622	1127	9	not	not	PART
inlawrev-3622	1127	10	to	to	ADP
inlawrev-3622	1127	11	251	251	NUM
inlawrev-3622	1127	12	.	.	PUNCT
inlawrev-3622	1128	1	mat	mat	PROPN
inlawrev-3622	1128	2	195	195	NUM
inlawrev-3622	1128	3	.	.	NUM
inlawrev-3622	1128	4	252	252	NUM
inlawrev-3622	1128	5	.	.	PUNCT
inlawrev-3622	1129	1	i	i	PRON
inlawrev-3622	1129	2	d.	d.	PROPN
inlawrev-3622	1129	3	(	(	PUNCT
inlawrev-3622	1129	4	quoting	quote	VERB
inlawrev-3622	1129	5	ind	ind	PROPN
inlawrev-3622	1129	6	.	.	PUNCT
inlawrev-3622	1130	1	admin	admin	PROPN
inlawrev-3622	1130	2	.	.	PUNCT
inlawrev-3622	1131	1	code	code	PROPN
inlawrev-3622	1131	2	tit	tit	PROPN
inlawrev-3622	1131	3	.	.	PUNCT
inlawrev-3622	1132	1	50	50	NUM
inlawrev-3622	1132	2	,	,	PUNCT
inlawrev-3622	1132	3	r.	r.	NOUN
inlawrev-3622	1132	4	4.2	4.2	NUM
inlawrev-3622	1132	5	-	-	SYM
inlawrev-3622	1132	6	6	6	NUM
inlawrev-3622	1132	7	-	-	PUNCT
inlawrev-3622	1132	8	2(d)(2	2(d)(2	NUM
inlawrev-3622	1132	9	)	)	PUNCT
inlawrev-3622	1132	10	(	(	PUNCT
inlawrev-3622	1132	11	1996	1996	NUM
inlawrev-3622	1132	12	)	)	PUNCT
inlawrev-3622	1132	13	)	)	PUNCT
inlawrev-3622	1132	14	.	.	PUNCT
inlawrev-3622	1133	1	253	253	NUM
inlawrev-3622	1133	2	.	.	PUNCT
inlawrev-3622	1134	1	i	i	PRON
inlawrev-3622	1134	2	d.	d.	PROPN
inlawrev-3622	1134	3	at	at	ADP
inlawrev-3622	1134	4	384	384	NUM
inlawrev-3622	1134	5	.	.	PUNCT
inlawrev-3622	1134	6	254	254	NUM
inlawrev-3622	1134	7	.	.	PUNCT
inlawrev-3622	1135	1	i	i	PRON
inlawrev-3622	1135	2	d.	d.	PROPN
inlawrev-3622	1135	3	255	255	NUM
inlawrev-3622	1135	4	.	.	PUNCT
inlawrev-3622	1136	1	i	i	PRON
inlawrev-3622	1136	2	d.	d.	PROPN
inlawrev-3622	1136	3	at	at	ADP
inlawrev-3622	1136	4	385	385	NUM
inlawrev-3622	1136	5	.	.	PUNCT
inlawrev-3622	1137	1	256	256	NUM
inlawrev-3622	1137	2	.	.	PUNCT
inlawrev-3622	1138	1	i	i	PRON
inlawrev-3622	1138	2	d.	d.	PROPN
inlawrev-3622	1138	3	(	(	PUNCT
inlawrev-3622	1138	4	citing	cite	VERB
inlawrev-3622	1138	5	ind	ind	NOUN
inlawrev-3622	1138	6	.	.	PUNCT
inlawrev-3622	1139	1	admin	admin	PROPN
inlawrev-3622	1139	2	.	.	PUNCT
inlawrev-3622	1139	3	code	code	PROPN
inlawrev-3622	1139	4	tit	tit	PROPN
inlawrev-3622	1139	5	.	.	PUNCT
inlawrev-3622	1140	1	50	50	NUM
inlawrev-3622	1140	2	,	,	PUNCT
inlawrev-3622	1140	3	r.	r.	NOUN
inlawrev-3622	1140	4	4.2	4.2	NUM
inlawrev-3622	1140	5	-	-	SYM
inlawrev-3622	1140	6	6	6	NUM
inlawrev-3622	1140	7	-	-	PUNCT
inlawrev-3622	1140	8	2(b)(1996	2(b)(1996	NOUN
inlawrev-3622	1140	9	)	)	PUNCT
inlawrev-3622	1140	10	)	)	PUNCT
inlawrev-3622	1140	11	.	.	PUNCT
inlawrev-3622	1141	1	257	257	X
inlawrev-3622	1141	2	.	.	PUNCT
inlawrev-3622	1142	1	i	i	PRON
inlawrev-3622	1142	2	d.	d.	PROPN
inlawrev-3622	1142	3	at	at	ADP
inlawrev-3622	1142	4	386	386	NUM
inlawrev-3622	1142	5	.	.	PUNCT
inlawrev-3622	1142	6	258	258	NUM
inlawrev-3622	1142	7	.	.	PUNCT
inlawrev-3622	1143	1	i	i	PRON
inlawrev-3622	1143	2	d.	d.	PROPN
inlawrev-3622	1143	3	2003	2003	NUM
inlawrev-3622	1143	4	]	]	PUNCT
inlawrev-3622	1144	1	taxation	taxation	NOUN
inlawrev-3622	1144	2	1285	1285	NUM
inlawrev-3622	1144	3	the	the	DET
inlawrev-3622	1144	4	value	value	NOUN
inlawrev-3622	1144	5	of	of	ADP
inlawrev-3622	1144	6	the	the	DET
inlawrev-3622	1144	7	tangible	tangible	ADJ
inlawrev-3622	1144	8	personal	personal	ADJ
inlawrev-3622	1144	9	property	property	NOUN
inlawrev-3622	1144	10	,	,	PUNCT
inlawrev-3622	1144	11	such	such	ADJ
inlawrev-3622	1144	12	charges	charge	NOUN
inlawrev-3622	1144	13	may	may	AUX
inlawrev-3622	1144	14	be	be	AUX
inlawrev-3622	1144	15	deducted	deduct	VERB
inlawrev-3622	1144	16	as	as	ADP
inlawrev-3622	1144	17	nonassessable	nonassessable	ADJ
inlawrev-3622	1144	18	intangible	intangible	ADJ
inlawrev-3622	1144	19	personal	personal	ADJ
inlawrev-3622	1144	20	property	property	NOUN
inlawrev-3622	1144	21	.	.	PUNCT
inlawrev-3622	1144	22	"	"	PUNCT
inlawrev-3622	1145	1	259	259	NUM
inlawrev-3622	1145	2	standard	standard	NOUN
inlawrev-3622	1145	3	maintained	maintain	VERB
inlawrev-3622	1145	4	that	that	SCONJ
inlawrev-3622	1145	5	the	the	DET
inlawrev-3622	1145	6	value	value	NOUN
inlawrev-3622	1145	7	of	of	ADP
inlawrev-3622	1145	8	the	the	DET
inlawrev-3622	1145	9	application	application	NOUN
inlawrev-3622	1145	10	software	software	NOUN
inlawrev-3622	1145	11	was	be	AUX
inlawrev-3622	1145	12	recorded	record	VERB
inlawrev-3622	1145	13	on	on	ADP
inlawrev-3622	1145	14	its	its	PRON
inlawrev-3622	1145	15	books	book	NOUN
inlawrev-3622	1145	16	and	and	CCONJ
inlawrev-3622	1145	17	records	record	NOUN
inlawrev-3622	1145	18	"	"	PUNCT
inlawrev-3622	1145	19	in	in	ADP
inlawrev-3622	1145	20	the	the	DET
inlawrev-3622	1145	21	form	form	NOUN
inlawrev-3622	1145	22	of	of	ADP
inlawrev-3622	1145	23	its	its	PRON
inlawrev-3622	1145	24	property	property	NOUN
inlawrev-3622	1145	25	tax	tax	NOUN
inlawrev-3622	1145	26	return	return	NOUN
inlawrev-3622	1145	27	and	and	CCONJ
inlawrev-3622	1145	28	on	on	ADP
inlawrev-3622	1145	29	invoices	invoice	NOUN
inlawrev-3622	1145	30	submitted	submit	VERB
inlawrev-3622	1145	31	to	to	ADP
inlawrev-3622	1145	32	the	the	DET
inlawrev-3622	1145	33	state	state	NOUN
inlawrev-3622	1145	34	board	board	PROPN
inlawrev-3622	1145	35	.	.	PUNCT
inlawrev-3622	1146	1	the	the	DET
inlawrev-3622	1146	2	tax	tax	NOUN
inlawrev-3622	1146	3	court	court	NOUN
inlawrev-3622	1146	4	pointed	point	VERB
inlawrev-3622	1146	5	out	out	ADP
inlawrev-3622	1146	6	,	,	PUNCT
inlawrev-3622	1146	7	nevertheless	nevertheless	ADV
inlawrev-3622	1146	8	,	,	PUNCT
inlawrev-3622	1146	9	that	that	SCONJ
inlawrev-3622	1146	10	the	the	DET
inlawrev-3622	1146	11	face	face	NOUN
inlawrev-3622	1146	12	of	of	ADP
inlawrev-3622	1146	13	neither	neither	CCONJ
inlawrev-3622	1146	14	the	the	DET
inlawrev-3622	1146	15	tax	tax	NOUN
inlawrev-3622	1146	16	return	return	NOUN
inlawrev-3622	1146	17	nor	nor	CCONJ
inlawrev-3622	1146	18	the	the	DET
inlawrev-3622	1146	19	invoices	invoice	NOUN
inlawrev-3622	1146	20	showed	show	VERB
inlawrev-3622	1146	21	such	such	ADJ
inlawrev-3622	1146	22	value	value	NOUN
inlawrev-3622	1146	23	.	.	PUNCT
inlawrev-3622	1147	1	260	260	NUM
inlawrev-3622	1147	2	furthermore	furthermore	ADV
inlawrev-3622	1147	3	,	,	PUNCT
inlawrev-3622	1147	4	it	it	PRON
inlawrev-3622	1147	5	reasoned	reason	VERB
inlawrev-3622	1147	6	that	that	SCONJ
inlawrev-3622	1147	7	the	the	DET
inlawrev-3622	1147	8	fax	fax	NOUN
inlawrev-3622	1147	9	offered	offer	VERB
inlawrev-3622	1147	10	by	by	ADP
inlawrev-3622	1147	11	standard	standard	NOUN
inlawrev-3622	1147	12	also	also	ADV
inlawrev-3622	1147	13	failed	fail	VERB
inlawrev-3622	1147	14	as	as	ADP
inlawrev-3622	1147	15	evidence	evidence	NOUN
inlawrev-3622	1147	16	because	because	SCONJ
inlawrev-3622	1147	17	it	it	PRON
inlawrev-3622	1147	18	did	do	AUX
inlawrev-3622	1147	19	not	not	PART
inlawrev-3622	1147	20	record	record	VERB
inlawrev-3622	1147	21	any	any	DET
inlawrev-3622	1147	22	value	value	NOUN
inlawrev-3622	1147	23	but	but	CCONJ
inlawrev-3622	1147	24	merely	merely	ADV
inlawrev-3622	1147	25	discussed	discuss	VERB
inlawrev-3622	1147	26	the	the	DET
inlawrev-3622	1147	27	software	software	NOUN
inlawrev-3622	1147	28	components	component	NOUN
inlawrev-3622	1147	29	on	on	ADP
inlawrev-3622	1147	30	the	the	DET
inlawrev-3622	1147	31	cincinnati	cincinnati	PROPN
inlawrev-3622	1147	32	milacron	milacron	PROPN
inlawrev-3622	1147	33	injection	injection	NOUN
inlawrev-3622	1147	34	molding	mold	VERB
inlawrev-3622	1147	35	machines	machine	NOUN
inlawrev-3622	1147	36	.	.	PUNCT
inlawrev-3622	1148	1	261	261	NUM
inlawrev-3622	1148	2	hence	hence	ADV
inlawrev-3622	1148	3	,	,	PUNCT
inlawrev-3622	1148	4	the	the	DET
inlawrev-3622	1148	5	tax	tax	NOUN
inlawrev-3622	1148	6	court	court	NOUN
inlawrev-3622	1148	7	once	once	ADV
inlawrev-3622	1148	8	more	more	ADV
inlawrev-3622	1148	9	affirmed	affirm	VERB
inlawrev-3622	1148	10	the	the	DET
inlawrev-3622	1148	11	state	state	PROPN
inlawrev-3622	1148	12	board	board	NOUN
inlawrev-3622	1148	13	's	's	PART
inlawrev-3622	1148	14	final	final	ADJ
inlawrev-3622	1148	15	determination	determination	NOUN
inlawrev-3622	1148	16	.	.	PUNCT
inlawrev-3622	1149	1	with	with	ADP
inlawrev-3622	1149	2	respect	respect	NOUN
inlawrev-3622	1149	3	to	to	ADP
inlawrev-3622	1149	4	the	the	DET
inlawrev-3622	1149	5	penalty	penalty	NOUN
inlawrev-3622	1149	6	assessed	assess	VERB
inlawrev-3622	1149	7	because	because	SCONJ
inlawrev-3622	1149	8	standard	standard	PROPN
inlawrev-3622	1149	9	failed	fail	VERB
inlawrev-3622	1149	10	to	to	PART
inlawrev-3622	1149	11	include	include	VERB
inlawrev-3622	1149	12	the	the	DET
inlawrev-3622	1149	13	special	special	ADJ
inlawrev-3622	1149	14	tools	tool	NOUN
inlawrev-3622	1149	15	on	on	ADP
inlawrev-3622	1149	16	its	its	PRON
inlawrev-3622	1149	17	form	form	NOUN
inlawrev-3622	1149	18	1	1	NUM
inlawrev-3622	1149	19	03	03	NUM
inlawrev-3622	1149	20	,	,	PUNCT
inlawrev-3622	1149	21	the	the	DET
inlawrev-3622	1149	22	tax	tax	NOUN
inlawrev-3622	1149	23	court	court	NOUN
inlawrev-3622	1149	24	found	find	VERB
inlawrev-3622	1149	25	that	that	SCONJ
inlawrev-3622	1149	26	standard	standard	NOUN
inlawrev-3622	1149	27	undervalued	undervalue	VERB
inlawrev-3622	1149	28	its	its	PRON
inlawrev-3622	1149	29	personal	personal	ADJ
inlawrev-3622	1149	30	property	property	NOUN
inlawrev-3622	1149	31	.	.	PUNCT
inlawrev-3622	1150	1	262	262	NUM
inlawrev-3622	1150	2	it	it	PRON
inlawrev-3622	1150	3	noted	note	VERB
inlawrev-3622	1150	4	that	that	SCONJ
inlawrev-3622	1150	5	the	the	DET
inlawrev-3622	1150	6	regulations	regulation	NOUN
inlawrev-3622	1150	7	provide	provide	VERB
inlawrev-3622	1150	8	for	for	ADP
inlawrev-3622	1150	9	a	a	DET
inlawrev-3622	1150	10	penalty	penalty	NOUN
inlawrev-3622	1150	11	of	of	ADP
inlawrev-3622	1150	12	20	20	NUM
inlawrev-3622	1150	13	%	%	NOUN
inlawrev-3622	1150	14	of	of	ADP
inlawrev-3622	1150	15	the	the	DET
inlawrev-3622	1150	16	additional	additional	ADJ
inlawrev-3622	1150	17	taxes	taxis	NOUN
inlawrev-3622	1150	18	due	due	ADJ
inlawrev-3622	1150	19	as	as	ADP
inlawrev-3622	1150	20	a	a	DET
inlawrev-3622	1150	21	result	result	NOUN
inlawrev-3622	1150	22	of	of	ADP
inlawrev-3622	1150	23	undervaluation	undervaluation	NOUN
inlawrev-3622	1150	24	.	.	PUNCT
inlawrev-3622	1151	1	263	263	NUM
inlawrev-3622	1151	2	the	the	DET
inlawrev-3622	1151	3	tax	tax	NOUN
inlawrev-3622	1151	4	court	court	NOUN
inlawrev-3622	1151	5	,	,	PUNCT
inlawrev-3622	1151	6	accordingly	accordingly	ADV
inlawrev-3622	1151	7	,	,	PUNCT
inlawrev-3622	1151	8	remanded	remand	VERB
inlawrev-3622	1151	9	the	the	DET
inlawrev-3622	1151	10	penalty	penalty	NOUN
inlawrev-3622	1151	11	issue	issue	NOUN
inlawrev-3622	1151	12	to	to	ADP
inlawrev-3622	1151	13	the	the	DET
inlawrev-3622	1151	14	board	board	NOUN
inlawrev-3622	1151	15	pending	pende	VERB
inlawrev-3622	1151	16	proper	proper	ADJ
inlawrev-3622	1151	17	valuation	valuation	NOUN
inlawrev-3622	1151	18	of	of	ADP
inlawrev-3622	1151	19	the	the	DET
inlawrev-3622	1151	20	special	special	ADJ
inlawrev-3622	1151	21	tools	tool	NOUN
inlawrev-3622	1151	22	in	in	ADP
inlawrev-3622	1151	23	line	line	NOUN
inlawrev-3622	1151	24	with	with	ADP
inlawrev-3622	1151	25	estimate	estimate	VERB
inlawrev-3622	1151	26	original	original	ADJ
inlawrev-3622	1151	27	costs	cost	NOUN
inlawrev-3622	1151	28	.	.	PUNCT
inlawrev-3622	1152	1	264	264	NUM
inlawrev-3622	1152	2	2	2	NUM
inlawrev-3622	1152	3	.	.	PUNCT
inlawrev-3622	1152	4	edgcomb	edgcomb	PROPN
inlawrev-3622	1152	5	metals	metals	PROPN
inlawrev-3622	1152	6	co.	co.	PROPN
inlawrev-3622	1152	7	v.	v.	ADP
inlawrev-3622	1152	8	department	department	PROPN
inlawrev-3622	1152	9	oflocal	oflocal	ADJ
inlawrev-3622	1152	10	government	government	NOUN
inlawrev-3622	1152	11	finance	finance	NOUN
inlawrev-3622	1152	12	?	?	PUNCT
inlawrev-3622	1153	1	65	65	NUM
inlawrev-3622	1153	2	—	—	PUNCT
inlawrev-3622	1153	3	edgcomb	edgcomb	NOUN
inlawrev-3622	1153	4	metals	metal	NOUN
inlawrev-3622	1153	5	company	company	NOUN
inlawrev-3622	1153	6	(	(	PUNCT
inlawrev-3622	1153	7	"	"	PUNCT
inlawrev-3622	1153	8	edgcomb	edgcomb	NOUN
inlawrev-3622	1153	9	"	"	PUNCT
inlawrev-3622	1153	10	)	)	PUNCT
inlawrev-3622	1153	11	,	,	PUNCT
inlawrev-3622	1153	12	a	a	DET
inlawrev-3622	1153	13	delaware	delaware	PROPN
inlawrev-3622	1153	14	corporation	corporation	NOUN
inlawrev-3622	1153	15	,	,	PUNCT
inlawrev-3622	1153	16	owns	own	VERB
inlawrev-3622	1153	17	and	and	CCONJ
inlawrev-3622	1153	18	operates	operate	VERB
inlawrev-3622	1153	19	a	a	DET
inlawrev-3622	1153	20	steel	steel	NOUN
inlawrev-3622	1153	21	service	service	NOUN
inlawrev-3622	1153	22	center	center	NOUN
inlawrev-3622	1153	23	in	in	ADP
inlawrev-3622	1153	24	indianapolis	indianapolis	PROPN
inlawrev-3622	1153	25	,	,	PUNCT
inlawrev-3622	1153	26	indiana	indiana	PROPN
inlawrev-3622	1153	27	.	.	PROPN
inlawrev-3622	1154	1	266	266	NUM
inlawrev-3622	1154	2	the	the	DET
inlawrev-3622	1154	3	company	company	NOUN
inlawrev-3622	1154	4	purchased	purchase	VERB
inlawrev-3622	1154	5	large	large	ADJ
inlawrev-3622	1154	6	sheets	sheet	NOUN
inlawrev-3622	1154	7	of	of	ADP
inlawrev-3622	1154	8	steel	steel	NOUN
inlawrev-3622	1154	9	from	from	ADP
inlawrev-3622	1154	10	mills	mill	NOUN
inlawrev-3622	1154	11	both	both	CCONJ
inlawrev-3622	1154	12	inside	inside	ADP
inlawrev-3622	1154	13	and	and	CCONJ
inlawrev-3622	1154	14	outside	outside	ADP
inlawrev-3622	1154	15	ofthe	ofthe	ADJ
inlawrev-3622	1154	16	state	state	NOUN
inlawrev-3622	1154	17	and	and	CCONJ
inlawrev-3622	1154	18	resold	resold	VERB
inlawrev-3622	1154	19	them	they	PRON
inlawrev-3622	1154	20	to	to	ADP
inlawrev-3622	1154	21	customers	customer	NOUN
inlawrev-3622	1154	22	inside	inside	ADP
inlawrev-3622	1154	23	and	and	CCONJ
inlawrev-3622	1154	24	outside	outside	ADP
inlawrev-3622	1154	25	ofthe	ofthe	ADJ
inlawrev-3622	1154	26	state	state	NOUN
inlawrev-3622	1154	27	.	.	PUNCT
inlawrev-3622	1155	1	the	the	DET
inlawrev-3622	1155	2	mills	mill	NOUN
inlawrev-3622	1155	3	wrapped	wrap	VERB
inlawrev-3622	1155	4	the	the	DET
inlawrev-3622	1155	5	sheet	sheet	NOUN
inlawrev-3622	1155	6	metal	metal	NOUN
inlawrev-3622	1155	7	on	on	ADP
inlawrev-3622	1155	8	coils	coil	NOUN
inlawrev-3622	1155	9	before	before	ADP
inlawrev-3622	1155	10	shipping	ship	VERB
inlawrev-3622	1155	11	to	to	PART
inlawrev-3622	1155	12	edgcomb	edgcomb	VERB
inlawrev-3622	1155	13	to	to	PART
inlawrev-3622	1155	14	facilitate	facilitate	VERB
inlawrev-3622	1155	15	transport	transport	NOUN
inlawrev-3622	1155	16	.	.	PUNCT
inlawrev-3622	1156	1	edgcomb	edgcomb	PROPN
inlawrev-3622	1156	2	then	then	ADV
inlawrev-3622	1156	3	stored	store	VERB
inlawrev-3622	1156	4	the	the	DET
inlawrev-3622	1156	5	steel	steel	NOUN
inlawrev-3622	1156	6	in	in	ADP
inlawrev-3622	1156	7	its	its	PRON
inlawrev-3622	1156	8	indianapolis	indianapolis	PROPN
inlawrev-3622	1156	9	warehouse	warehouse	NOUN
inlawrev-3622	1156	10	until	until	SCONJ
inlawrev-3622	1156	11	a	a	DET
inlawrev-3622	1156	12	customer	customer	NOUN
inlawrev-3622	1156	13	purchased	purchase	VERB
inlawrev-3622	1156	14	the	the	DET
inlawrev-3622	1156	15	steel	steel	NOUN
inlawrev-3622	1156	16	.	.	PUNCT
inlawrev-3622	1157	1	its	its	PRON
inlawrev-3622	1157	2	inventory	inventory	NOUN
inlawrev-3622	1157	3	consisted	consist	VERB
inlawrev-3622	1157	4	of	of	ADP
inlawrev-3622	1157	5	three	three	NUM
inlawrev-3622	1157	6	forms	form	NOUN
inlawrev-3622	1157	7	of	of	ADP
inlawrev-3622	1157	8	steel	steel	NOUN
inlawrev-3622	1157	9	:	:	PUNCT
inlawrev-3622	1157	10	(	(	PUNCT
inlawrev-3622	1157	11	1	1	X
inlawrev-3622	1157	12	)	)	PUNCT
inlawrev-3622	1157	13	"	"	PUNCT
inlawrev-3622	1157	14	as	as	SCONJ
inlawrev-3622	1157	15	is	be	AUX
inlawrev-3622	1157	16	"	"	PUNCT
inlawrev-3622	1157	17	steel	steel	NOUN
inlawrev-3622	1157	18	;	;	PUNCT
inlawrev-3622	1157	19	(	(	PUNCT
inlawrev-3622	1157	20	2	2	X
inlawrev-3622	1157	21	)	)	PUNCT
inlawrev-3622	1157	22	"	"	PUNCT
inlawrev-3622	1157	23	custom	custom	NOUN
inlawrev-3622	1157	24	cut	cut	NOUN
inlawrev-3622	1157	25	"	"	PUNCT
inlawrev-3622	1157	26	steel	steel	NOUN
inlawrev-3622	1157	27	;	;	PUNCT
inlawrev-3622	1157	28	and	and	CCONJ
inlawrev-3622	1157	29	(	(	PUNCT
inlawrev-3622	1157	30	3	3	X
inlawrev-3622	1157	31	)	)	PUNCT
inlawrev-3622	1157	32	"	"	PUNCT
inlawrev-3622	1157	33	standard	standard	ADJ
inlawrev-3622	1157	34	cut	cut	NOUN
inlawrev-3622	1157	35	.	.	PUNCT
inlawrev-3622	1157	36	"	"	PUNCT
inlawrev-3622	1158	1	edgcomb	edgcomb	PROPN
inlawrev-3622	1158	2	claimed	claim	VERB
inlawrev-3622	1158	3	an	an	DET
inlawrev-3622	1158	4	exemption	exemption	NOUN
inlawrev-3622	1158	5	on	on	ADP
inlawrev-3622	1158	6	its	its	PRON
inlawrev-3622	1158	7	1995	1995	NUM
inlawrev-3622	1158	8	,	,	PUNCT
inlawrev-3622	1158	9	1996	1996	NUM
inlawrev-3622	1158	10	,	,	PUNCT
inlawrev-3622	1158	11	and	and	CCONJ
inlawrev-3622	1158	12	1997	1997	NUM
inlawrev-3622	1158	13	personal	personal	ADJ
inlawrev-3622	1158	14	property	property	NOUN
inlawrev-3622	1158	15	tax	tax	NOUN
inlawrev-3622	1158	16	for	for	ADP
inlawrev-3622	1158	17	the	the	DET
inlawrev-3622	1158	18	"	"	PUNCT
inlawrev-3622	1158	19	standard	standard	ADJ
inlawrev-3622	1158	20	cut	cut	NOUN
inlawrev-3622	1158	21	"	"	PUNCT
inlawrev-3622	1158	22	steel	steel	NOUN
inlawrev-3622	1158	23	under	under	ADP
inlawrev-3622	1158	24	indiana	indiana	PROPN
inlawrev-3622	1158	25	code	code	PROPN
inlawrev-3622	1158	26	section	section	NOUN
inlawrev-3622	1158	27	6	6	NUM
inlawrev-3622	1158	28	-	-	SYM
inlawrev-3622	1158	29	1.1	1.1	NUM
inlawrev-3622	1158	30	-	-	SYM
inlawrev-3622	1158	31	1029.3	1029.3	NUM
inlawrev-3622	1158	32	because	because	SCONJ
inlawrev-3622	1158	33	it	it	PRON
inlawrev-3622	1158	34	deemed	deem	VERB
inlawrev-3622	1158	35	that	that	SCONJ
inlawrev-3622	1158	36	the	the	DET
inlawrev-3622	1158	37	steel	steel	NOUN
inlawrev-3622	1158	38	had	have	AUX
inlawrev-3622	1158	39	been	be	AUX
inlawrev-3622	1158	40	repackaged	repackage	VERB
inlawrev-3622	1158	41	in	in	ADP
inlawrev-3622	1158	42	preparation	preparation	NOUN
inlawrev-3622	1158	43	for	for	ADP
inlawrev-3622	1158	44	outof	outof	PROPN
inlawrev-3622	1158	45	-	-	PUNCT
inlawrev-3622	1158	46	state	state	NOUN
inlawrev-3622	1158	47	shipment	shipment	NOUN
inlawrev-3622	1158	48	.	.	PUNCT
inlawrev-3622	1159	1	this	this	DET
inlawrev-3622	1159	2	code	code	NOUN
inlawrev-3622	1159	3	section	section	NOUN
inlawrev-3622	1159	4	provides	provide	VERB
inlawrev-3622	1159	5	that	that	SCONJ
inlawrev-3622	1159	6	personal	personal	ADJ
inlawrev-3622	1159	7	property	property	NOUN
inlawrev-3622	1159	8	shipped	ship	VERB
inlawrev-3622	1159	9	into	into	ADP
inlawrev-3622	1159	10	indiana	indiana	PROPN
inlawrev-3622	1159	11	qualifies	qualifie	NOUN
inlawrev-3622	1159	12	for	for	ADP
inlawrev-3622	1159	13	a	a	DET
inlawrev-3622	1159	14	property	property	NOUN
inlawrev-3622	1159	15	tax	tax	NOUN
inlawrev-3622	1159	16	exemption	exemption	NOUN
inlawrev-3622	1159	17	if	if	SCONJ
inlawrev-3622	1159	18	the	the	DET
inlawrev-3622	1159	19	property	property	NOUN
inlawrev-3622	1159	20	is	be	AUX
inlawrev-3622	1159	21	stored	store	VERB
inlawrev-3622	1159	22	in	in	ADP
inlawrev-3622	1159	23	an	an	DET
inlawrev-3622	1159	24	instate	instate	ADJ
inlawrev-3622	1159	25	warehouse	warehouse	NOUN
inlawrev-3622	1159	26	for	for	ADP
inlawrev-3622	1159	27	transshipment	transshipment	NOUN
inlawrev-3622	1159	28	to	to	ADP
inlawrev-3622	1159	29	an	an	DET
inlawrev-3622	1159	30	out	out	ADJ
inlawrev-3622	1159	31	-	-	PUNCT
inlawrev-3622	1159	32	of	of	ADP
inlawrev-3622	1159	33	-	-	PUNCT
inlawrev-3622	1159	34	state	state	NOUN
inlawrev-3622	1159	35	destination	destination	NOUN
inlawrev-3622	1159	36	and	and	CCONJ
inlawrev-3622	1159	37	is	be	AUX
inlawrev-3622	1159	38	ready	ready	ADJ
inlawrev-3622	1159	39	for	for	ADP
inlawrev-3622	1159	40	transshipment	transshipment	NOUN
inlawrev-3622	1159	41	without	without	ADP
inlawrev-3622	1159	42	additional	additional	ADJ
inlawrev-3622	1159	43	manufacturing	manufacturing	NOUN
inlawrev-3622	1159	44	or	or	CCONJ
inlawrev-3622	1159	45	processing	processing	NOUN
inlawrev-3622	1159	46	,	,	PUNCT
inlawrev-3622	1159	47	except	except	SCONJ
inlawrev-3622	1159	48	repackaging	repackage	VERB
inlawrev-3622	1159	49	.	.	PUNCT
inlawrev-3622	1160	1	a	a	DET
inlawrev-3622	1160	2	hearing	hearing	NOUN
inlawrev-3622	1160	3	officer	officer	NOUN
inlawrev-3622	1160	4	for	for	ADP
inlawrev-3622	1160	5	the	the	DET
inlawrev-3622	1160	6	state	state	NOUN
inlawrev-3622	1160	7	board	board	NOUN
inlawrev-3622	1160	8	found	find	VERB
inlawrev-3622	1160	9	that	that	SCONJ
inlawrev-3622	1160	10	the	the	DET
inlawrev-3622	1160	11	"	"	PUNCT
inlawrev-3622	1160	12	standard	standard	ADJ
inlawrev-3622	1160	13	cut	cut	NOUN
inlawrev-3622	1160	14	"	"	PUNCT
inlawrev-3622	1160	15	steel	steel	NOUN
inlawrev-3622	1160	16	had	have	AUX
inlawrev-3622	1160	17	not	not	PART
inlawrev-3622	1160	18	been	be	AUX
inlawrev-3622	1160	19	repackaged	repackage	VERB
inlawrev-3622	1160	20	,	,	PUNCT
inlawrev-3622	1160	21	but	but	CCONJ
inlawrev-3622	1160	22	instead	instead	ADV
inlawrev-3622	1160	23	was	be	AUX
inlawrev-3622	1160	24	further	far	ADV
inlawrev-3622	1160	25	processed	process	VERB
inlawrev-3622	1160	26	to	to	PART
inlawrev-3622	1160	27	form	form	VERB
inlawrev-3622	1160	28	a	a	DET
inlawrev-3622	1160	29	saleable	saleable	ADJ
inlawrev-3622	1160	30	good	good	NOUN
inlawrev-3622	1160	31	.	.	PUNCT
inlawrev-3622	1161	1	therefore	therefore	ADV
inlawrev-3622	1161	2	,	,	PUNCT
inlawrev-3622	1161	3	the	the	DET
inlawrev-3622	1161	4	officer	officer	NOUN
inlawrev-3622	1161	5	concluded	conclude	VERB
inlawrev-3622	1161	6	the	the	DET
inlawrev-3622	1161	7	"	"	PUNCT
inlawrev-3622	1161	8	standard	standard	ADJ
inlawrev-3622	1161	9	cut	cut	NOUN
inlawrev-3622	1161	10	"	"	PUNCT
inlawrev-3622	1161	11	steel	steel	NOUN
inlawrev-3622	1161	12	did	do	AUX
inlawrev-3622	1161	13	not	not	PART
inlawrev-3622	1161	14	qualify	qualify	VERB
inlawrev-3622	1161	15	for	for	ADP
inlawrev-3622	1161	16	the	the	DET
inlawrev-3622	1161	17	exemption	exemption	NOUN
inlawrev-3622	1161	18	for	for	ADP
inlawrev-3622	1161	19	any	any	DET
inlawrev-3622	1161	20	year	year	NOUN
inlawrev-3622	1161	21	.	.	PUNCT
inlawrev-3622	1162	1	the	the	DET
inlawrev-3622	1162	2	state	state	PROPN
inlawrev-3622	1162	3	board	board	NOUN
inlawrev-3622	1162	4	affirmed	affirm	VERB
inlawrev-3622	1162	5	the	the	DET
inlawrev-3622	1162	6	officer	officer	NOUN
inlawrev-3622	1162	7	's	's	PART
inlawrev-3622	1162	8	determination	determination	NOUN
inlawrev-3622	1162	9	,	,	PUNCT
inlawrev-3622	1162	10	and	and	CCONJ
inlawrev-3622	1162	11	edgcomb	edgcomb	NOUN
inlawrev-3622	1162	12	appealed	appeal	VERB
inlawrev-3622	1162	13	the	the	DET
inlawrev-3622	1162	14	decision	decision	NOUN
inlawrev-3622	1162	15	to	to	ADP
inlawrev-3622	1162	16	the	the	DET
inlawrev-3622	1162	17	tax	tax	NOUN
inlawrev-3622	1162	18	court	court	NOUN
inlawrev-3622	1162	19	.	.	PUNCT
inlawrev-3622	1163	1	259	259	NUM
inlawrev-3622	1163	2	.	.	PUNCT
inlawrev-3622	1164	1	i	i	PRON
inlawrev-3622	1164	2	d.	d.	PROPN
inlawrev-3622	1164	3	at	at	ADP
inlawrev-3622	1164	4	386	386	NUM
inlawrev-3622	1164	5	-	-	SYM
inlawrev-3622	1164	6	87	87	NUM
inlawrev-3622	1164	7	(	(	PUNCT
inlawrev-3622	1164	8	quoting	quote	VERB
inlawrev-3622	1164	9	ind	ind	PROPN
inlawrev-3622	1164	10	.	.	PUNCT
inlawrev-3622	1165	1	admin	admin	PROPN
inlawrev-3622	1165	2	.	.	PUNCT
inlawrev-3622	1166	1	code	code	PROPN
inlawrev-3622	1166	2	tit	tit	PROPN
inlawrev-3622	1166	3	.	.	PUNCT
inlawrev-3622	1167	1	50	50	NUM
inlawrev-3622	1167	2	,	,	PUNCT
inlawrev-3622	1167	3	r.	r.	NOUN
inlawrev-3622	1167	4	4.2	4.2	NUM
inlawrev-3622	1167	5	-	-	PUNCT
inlawrev-3622	1167	6	4	4	NUM
inlawrev-3622	1167	7	-	-	PUNCT
inlawrev-3622	1167	8	3(g)(1996	3(g)(1996	NUM
inlawrev-3622	1167	9	)	)	PUNCT
inlawrev-3622	1167	10	)	)	PUNCT
inlawrev-3622	1167	11	.	.	PUNCT
inlawrev-3622	1168	1	260	260	NUM
inlawrev-3622	1168	2	.	.	PUNCT
inlawrev-3622	1169	1	i	i	PRON
inlawrev-3622	1169	2	d.	d.	PROPN
inlawrev-3622	1169	3	at	at	ADP
inlawrev-3622	1169	4	387	387	NUM
inlawrev-3622	1169	5	.	.	PROPN
inlawrev-3622	1169	6	261	261	NUM
inlawrev-3622	1169	7	.	.	PUNCT
inlawrev-3622	1170	1	i	i	PRON
inlawrev-3622	1170	2	d.	d.	PROPN
inlawrev-3622	1170	3	262	262	NUM
inlawrev-3622	1170	4	.	.	PUNCT
inlawrev-3622	1171	1	i	i	PRON
inlawrev-3622	1171	2	d.	d.	PROPN
inlawrev-3622	1171	3	at	at	ADP
inlawrev-3622	1171	4	388	388	NUM
inlawrev-3622	1171	5	.	.	PUNCT
inlawrev-3622	1171	6	263	263	NUM
inlawrev-3622	1171	7	.	.	PUNCT
inlawrev-3622	1172	1	i	i	PRON
inlawrev-3622	1172	2	d.	d.	PROPN
inlawrev-3622	1172	3	at	at	ADP
inlawrev-3622	1172	4	387	387	NUM
inlawrev-3622	1172	5	(	(	PUNCT
inlawrev-3622	1172	6	citing	cite	VERB
inlawrev-3622	1172	7	ind	ind	NOUN
inlawrev-3622	1172	8	.	.	PUNCT
inlawrev-3622	1173	1	code	code	PROPN
inlawrev-3622	1173	2	§	§	PROPN
inlawrev-3622	1173	3	6	6	NUM
inlawrev-3622	1173	4	-	-	PUNCT
inlawrev-3622	1173	5	l.l-37	l.l-37	NOUN
inlawrev-3622	1173	6	-	-	PUNCT
inlawrev-3622	1173	7	7(e	7(e	NUM
inlawrev-3622	1173	8	)	)	PUNCT
inlawrev-3622	1173	9	(	(	PUNCT
inlawrev-3622	1173	10	2000	2000	NUM
inlawrev-3622	1173	11	)	)	PUNCT
inlawrev-3622	1173	12	)	)	PUNCT
inlawrev-3622	1173	13	.	.	PUNCT
inlawrev-3622	1174	1	264	264	X
inlawrev-3622	1174	2	.	.	PUNCT
inlawrev-3622	1175	1	i	i	PRON
inlawrev-3622	1175	2	d.	d.	PROPN
inlawrev-3622	1175	3	at	at	ADP
inlawrev-3622	1175	4	388	388	NUM
inlawrev-3622	1175	5	.	.	PUNCT
inlawrev-3622	1176	1	265	265	NUM
inlawrev-3622	1176	2	.	.	X
inlawrev-3622	1177	1	762	762	NUM
inlawrev-3622	1177	2	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1177	3	259	259	NUM
inlawrev-3622	1177	4	(	(	PUNCT
inlawrev-3622	1177	5	ind	ind	NOUN
inlawrev-3622	1177	6	.	.	PUNCT
inlawrev-3622	1178	1	tax	tax	PROPN
inlawrev-3622	1178	2	ct	ct	PROPN
inlawrev-3622	1178	3	.	.	PROPN
inlawrev-3622	1178	4	2002	2002	NUM
inlawrev-3622	1178	5	)	)	PUNCT
inlawrev-3622	1178	6	.	.	PUNCT
inlawrev-3622	1179	1	266	266	NUM
inlawrev-3622	1179	2	.	.	PUNCT
inlawrev-3622	1180	1	i	i	PRON
inlawrev-3622	1180	2	d.	d.	PROPN
inlawrev-3622	1180	3	at	at	ADP
inlawrev-3622	1180	4	261	261	NUM
inlawrev-3622	1180	5	.	.	PUNCT
inlawrev-3622	1180	6	1286	1286	NUM
inlawrev-3622	1180	7	indiana	indiana	PROPN
inlawrev-3622	1180	8	law	law	PROPN
inlawrev-3622	1180	9	review	review	NOUN
inlawrev-3622	1181	1	[	[	X
inlawrev-3622	1181	2	vol	vol	NOUN
inlawrev-3622	1181	3	.	.	PUNCT
inlawrev-3622	1182	1	36:1251	36:1251	NUM
inlawrev-3622	1182	2	to	to	PART
inlawrev-3622	1182	3	resolve	resolve	VERB
inlawrev-3622	1182	4	whether	whether	SCONJ
inlawrev-3622	1182	5	the	the	DET
inlawrev-3622	1182	6	"	"	PUNCT
inlawrev-3622	1182	7	standard	standard	ADJ
inlawrev-3622	1182	8	cut	cut	NOUN
inlawrev-3622	1182	9	"	"	PUNCT
inlawrev-3622	1182	10	steel	steel	NOUN
inlawrev-3622	1182	11	was	be	AUX
inlawrev-3622	1182	12	repackaged	repackage	VERB
inlawrev-3622	1182	13	for	for	ADP
inlawrev-3622	1182	14	purposes	purpose	NOUN
inlawrev-3622	1182	15	of	of	ADP
inlawrev-3622	1182	16	the	the	DET
inlawrev-3622	1182	17	exemption	exemption	NOUN
inlawrev-3622	1182	18	,	,	PUNCT
inlawrev-3622	1182	19	the	the	DET
inlawrev-3622	1182	20	tax	tax	NOUN
inlawrev-3622	1182	21	court	court	NOUN
inlawrev-3622	1182	22	read	read	VERB
inlawrev-3622	1182	23	indiana	indiana	PROPN
inlawrev-3622	1182	24	code	code	PROPN
inlawrev-3622	1182	25	section	section	NOUN
inlawrev-3622	1182	26	6	6	NUM
inlawrev-3622	1182	27	-	-	SYM
inlawrev-3622	1182	28	1.1	1.1	NUM
inlawrev-3622	1182	29	-	-	PUNCT
inlawrev-3622	1182	30	10	10	NUM
inlawrev-3622	1182	31	-	-	SYM
inlawrev-3622	1182	32	29.3	29.3	NUM
inlawrev-3622	1182	33	together	together	ADV
inlawrev-3622	1182	34	with	with	ADP
inlawrev-3622	1182	35	other	other	ADJ
inlawrev-3622	1182	36	interstate	interstate	ADJ
inlawrev-3622	1182	37	commerce	commerce	NOUN
inlawrev-3622	1182	38	exceptions	exception	NOUN
inlawrev-3622	1182	39	,	,	PUNCT
inlawrev-3622	1182	40	namely	namely	ADV
inlawrev-3622	1182	41	indiana	indiana	PROPN
inlawrev-3622	1182	42	code	code	PROPN
inlawrev-3622	1182	43	sections	section	NOUN
inlawrev-3622	1182	44	6	6	NUM
inlawrev-3622	1182	45	-	-	SYM
inlawrev-3622	1182	46	1.110	1.110	NUM
inlawrev-3622	1182	47	-	-	PUNCT
inlawrev-3622	1182	48	29(b)(l	29(b)(l	NUM
inlawrev-3622	1182	49	)	)	PUNCT
inlawrev-3622	1182	50	and	and	CCONJ
inlawrev-3622	1182	51	61.110	61.110	NUM
inlawrev-3622	1182	52	-	-	SYM
inlawrev-3622	1182	53	3	3	NUM
inlawrev-3622	1182	54	0(a	0(a	NUM
inlawrev-3622	1182	55	)	)	PUNCT
inlawrev-3622	1182	56	,	,	PUNCT
inlawrev-3622	1182	57	(	(	PUNCT
inlawrev-3622	1182	58	b	b	NOUN
inlawrev-3622	1182	59	)	)	PUNCT
inlawrev-3622	1182	60	,	,	PUNCT
inlawrev-3622	1182	61	and	and	CCONJ
inlawrev-3622	1182	62	(	(	PUNCT
inlawrev-3622	1182	63	c	c	NOUN
inlawrev-3622	1182	64	)	)	PUNCT
inlawrev-3622	1182	65	.	.	PUNCT
inlawrev-3622	1183	1	the	the	DET
inlawrev-3622	1183	2	tax	tax	NOUN
inlawrev-3622	1183	3	court	court	NOUN
inlawrev-3622	1183	4	reasoned	reason	VERB
inlawrev-3622	1183	5	that	that	SCONJ
inlawrev-3622	1183	6	indiana	indiana	PROPN
inlawrev-3622	1183	7	code	code	PROPN
inlawrev-3622	1183	8	section	section	NOUN
inlawrev-3622	1183	9	6	6	NUM
inlawrev-3622	1183	10	-	-	SYM
inlawrev-3622	1183	11	1.1	1.1	NUM
inlawrev-3622	1183	12	-	-	SYM
inlawrev-3622	1183	13	1	1	NUM
inlawrev-3622	1183	14	0	0	NUM
inlawrev-3622	1183	15	-	-	SYM
inlawrev-3622	1183	16	29.3	29.3	NUM
inlawrev-3622	1183	17	operates	operate	VERB
inlawrev-3622	1183	18	to	to	PART
inlawrev-3622	1183	19	provide	provide	VERB
inlawrev-3622	1183	20	an	an	DET
inlawrev-3622	1183	21	alternative	alternative	ADJ
inlawrev-3622	1183	22	exemption	exemption	NOUN
inlawrev-3622	1183	23	for	for	ADP
inlawrev-3622	1183	24	taxpayers	taxpayer	NOUN
inlawrev-3622	1183	25	who	who	PRON
inlawrev-3622	1183	26	are	be	AUX
inlawrev-3622	1183	27	unable	unable	ADJ
inlawrev-3622	1183	28	to	to	PART
inlawrev-3622	1183	29	qualify	qualify	VERB
inlawrev-3622	1183	30	for	for	ADP
inlawrev-3622	1183	31	the	the	DET
inlawrev-3622	1183	32	"	"	PUNCT
inlawrev-3622	1183	33	original	original	ADJ
inlawrev-3622	1183	34	package	package	NOUN
inlawrev-3622	1183	35	"	"	PUNCT
inlawrev-3622	1183	36	exceptions	exception	NOUN
inlawrev-3622	1183	37	of	of	ADP
inlawrev-3622	1183	38	indiana	indiana	PROPN
inlawrev-3622	1183	39	code	code	PROPN
inlawrev-3622	1183	40	sections	section	NOUN
inlawrev-3622	1183	41	6	6	NUM
inlawrev-3622	1183	42	-	-	SYM
inlawrev-3622	1183	43	1.1	1.1	NUM
inlawrev-3622	1183	44	-	-	SYM
inlawrev-3622	1183	45	1	1	NUM
inlawrev-3622	1183	46	0	0	NUM
inlawrev-3622	1183	47	-	-	SYM
inlawrev-3622	1183	48	29(b	29(b	NUM
inlawrev-3622	1183	49	)	)	PUNCT
inlawrev-3622	1183	50	(	(	PUNCT
inlawrev-3622	1183	51	1	1	X
inlawrev-3622	1183	52	)	)	PUNCT
inlawrev-3622	1183	53	and	and	CCONJ
inlawrev-3622	1183	54	61	61	NUM
inlawrev-3622	1183	55	.	.	NOUN
inlawrev-3622	1184	1	1	1	NUM
inlawrev-3622	1184	2	1	1	NUM
inlawrev-3622	1184	3	0	0	NUM
inlawrev-3622	1184	4	-	-	SYM
inlawrev-3622	1184	5	3	3	NUM
inlawrev-3622	1184	6	0(a	0(a	NUM
inlawrev-3622	1184	7	)	)	PUNCT
inlawrev-3622	1184	8	,	,	PUNCT
inlawrev-3622	1184	9	(	(	PUNCT
inlawrev-3622	1184	10	b	b	NOUN
inlawrev-3622	1184	11	)	)	PUNCT
inlawrev-3622	1184	12	,	,	PUNCT
inlawrev-3622	1184	13	and	and	CCONJ
inlawrev-3622	1184	14	(	(	PUNCT
inlawrev-3622	1184	15	c	c	NOUN
inlawrev-3622	1184	16	)	)	PUNCT
inlawrev-3622	1184	17	.	.	PUNCT
inlawrev-3622	1185	1	under	under	ADP
inlawrev-3622	1185	2	the	the	DET
inlawrev-3622	1185	3	latter	latter	ADJ
inlawrev-3622	1185	4	sections	section	NOUN
inlawrev-3622	1185	5	,	,	PUNCT
inlawrev-3622	1185	6	personal	personal	ADJ
inlawrev-3622	1185	7	property	property	NOUN
inlawrev-3622	1185	8	is	be	AUX
inlawrev-3622	1185	9	exempt	exempt	ADJ
inlawrev-3622	1185	10	from	from	ADP
inlawrev-3622	1185	11	taxation	taxation	NOUN
inlawrev-3622	1185	12	if	if	SCONJ
inlawrev-3622	1185	13	it	it	PRON
inlawrev-3622	1185	14	is	be	AUX
inlawrev-3622	1185	15	remains	remain	VERB
inlawrev-3622	1185	16	in	in	ADP
inlawrev-3622	1185	17	its	its	PRON
inlawrev-3622	1185	18	original	original	ADJ
inlawrev-3622	1185	19	package	package	NOUN
inlawrev-3622	1185	20	without	without	ADP
inlawrev-3622	1185	21	further	further	ADJ
inlawrev-3622	1185	22	processing	processing	NOUN
inlawrev-3622	1185	23	.	.	PUNCT
inlawrev-3622	1186	1	267	267	NUM
inlawrev-3622	1186	2	in	in	ADP
inlawrev-3622	1186	3	light	light	NOUN
inlawrev-3622	1186	4	of	of	ADP
inlawrev-3622	1186	5	the	the	DET
inlawrev-3622	1186	6	emphasis	emphasis	NOUN
inlawrev-3622	1186	7	on	on	ADP
inlawrev-3622	1186	8	"	"	PUNCT
inlawrev-3622	1186	9	original	original	ADJ
inlawrev-3622	1186	10	packaging	packaging	NOUN
inlawrev-3622	1186	11	,	,	PUNCT
inlawrev-3622	1186	12	"	"	PUNCT
inlawrev-3622	1186	13	the	the	DET
inlawrev-3622	1186	14	tax	tax	NOUN
inlawrev-3622	1186	15	court	court	NOUN
inlawrev-3622	1186	16	stressed	stress	VERB
inlawrev-3622	1186	17	that	that	SCONJ
inlawrev-3622	1186	18	the	the	DET
inlawrev-3622	1186	19	"	"	PUNCT
inlawrev-3622	1186	20	repackaging	repackage	VERB
inlawrev-3622	1186	21	"	"	PUNCT
inlawrev-3622	1186	22	language	language	NOUN
inlawrev-3622	1186	23	of	of	ADP
inlawrev-3622	1186	24	indiana	indiana	PROPN
inlawrev-3622	1186	25	code	code	PROPN
inlawrev-3622	1186	26	section	section	NOUN
inlawrev-3622	1186	27	6	6	NUM
inlawrev-3622	1186	28	-	-	SYM
inlawrev-3622	1186	29	1.1	1.1	NUM
inlawrev-3622	1186	30	-	-	SYM
inlawrev-3622	1186	31	1	1	NUM
inlawrev-3622	1186	32	0	0	NUM
inlawrev-3622	1186	33	-	-	SYM
inlawrev-3622	1186	34	29.3	29.3	NUM
inlawrev-3622	1186	35	means	mean	NOUN
inlawrev-3622	1186	36	transferring	transfer	VERB
inlawrev-3622	1186	37	to	to	ADP
inlawrev-3622	1186	38	a	a	DET
inlawrev-3622	1186	39	different	different	ADJ
inlawrev-3622	1186	40	container	container	NOUN
inlawrev-3622	1186	41	for	for	ADP
inlawrev-3622	1186	42	the	the	DET
inlawrev-3622	1186	43	purposes	purpose	NOUN
inlawrev-3622	1186	44	of	of	ADP
inlawrev-3622	1186	45	shipment	shipment	NOUN
inlawrev-3622	1186	46	,	,	PUNCT
inlawrev-3622	1186	47	not	not	PART
inlawrev-3622	1186	48	to	to	ADP
inlawrev-3622	1186	49	packing	pack	VERB
inlawrev-3622	1186	50	in	in	ADP
inlawrev-3622	1186	51	the	the	DET
inlawrev-3622	1186	52	sense	sense	NOUN
inlawrev-3622	1186	53	of	of	ADP
inlawrev-3622	1186	54	combining	combine	VERB
inlawrev-3622	1186	55	different	different	ADJ
inlawrev-3622	1186	56	parts	part	NOUN
inlawrev-3622	1186	57	.	.	PUNCT
inlawrev-3622	1187	1	in	in	ADP
inlawrev-3622	1187	2	addition	addition	NOUN
inlawrev-3622	1187	3	,	,	PUNCT
inlawrev-3622	1187	4	it	it	PRON
inlawrev-3622	1187	5	pointed	point	VERB
inlawrev-3622	1187	6	to	to	ADP
inlawrev-3622	1187	7	monarch	monarch	PROPN
inlawrev-3622	1187	8	steel	steel	PROPN
inlawrev-3622	1187	9	co.	co.	PROPN
inlawrev-3622	1187	10	v.	v.	ADP
inlawrev-3622	1187	11	state	state	PROPN
inlawrev-3622	1187	12	board	board	PROPN
inlawrev-3622	1187	13	of	of	ADP
inlawrev-3622	1187	14	tax	tax	NOUN
inlawrev-3622	1187	15	commissioners	commissioner	NOUN
inlawrev-3622	1187	16	268	268	NUM
inlawrev-3622	1187	17	wherein	wherein	SCONJ
inlawrev-3622	1187	18	the	the	DET
inlawrev-3622	1187	19	tax	tax	NOUN
inlawrev-3622	1187	20	court	court	NOUN
inlawrev-3622	1187	21	said	say	VERB
inlawrev-3622	1187	22	that	that	SCONJ
inlawrev-3622	1187	23	"	"	PUNCT
inlawrev-3622	1187	24	securing	secure	VERB
inlawrev-3622	1187	25	an	an	DET
inlawrev-3622	1187	26	interstate	interstate	ADJ
inlawrev-3622	1187	27	commerce	commerce	NOUN
inlawrev-3622	1187	28	exemption	exemption	NOUN
inlawrev-3622	1187	29	most	most	ADV
inlawrev-3622	1187	30	often	often	ADV
inlawrev-3622	1187	31	hinges	hinge	VERB
inlawrev-3622	1187	32	on	on	ADP
inlawrev-3622	1187	33	the	the	DET
inlawrev-3622	1187	34	distinction	distinction	NOUN
inlawrev-3622	1187	35	between	between	ADP
inlawrev-3622	1187	36	'	'	PUNCT
inlawrev-3622	1187	37	manufacturing	manufacturing	NOUN
inlawrev-3622	1187	38	or	or	CCONJ
inlawrev-3622	1187	39	processing	processing	NOUN
inlawrev-3622	1187	40	'	'	PUNCT
inlawrev-3622	1187	41	on	on	ADP
inlawrev-3622	1187	42	the	the	DET
inlawrev-3622	1187	43	one	one	NUM
inlawrev-3622	1187	44	hand	hand	NOUN
inlawrev-3622	1187	45	and	and	CCONJ
inlawrev-3622	1187	46	'	'	PUNCT
inlawrev-3622	1187	47	packaging	packaging	NOUN
inlawrev-3622	1187	48	'	'	PUNCT
inlawrev-3622	1187	49	or	or	CCONJ
inlawrev-3622	1187	50	'	'	PUNCT
inlawrev-3622	1187	51	repackaging	repackage	VERB
inlawrev-3622	1187	52	'	'	PUNCT
inlawrev-3622	1187	53	on	on	ADP
inlawrev-3622	1187	54	the	the	DET
inlawrev-3622	1187	55	other	other	ADJ
inlawrev-3622	1187	56	.	.	PUNCT
inlawrev-3622	1187	57	"	"	PUNCT
inlawrev-3622	1188	1	269	269	NUM
inlawrev-3622	1188	2	to	to	PART
inlawrev-3622	1188	3	support	support	VERB
inlawrev-3622	1188	4	its	its	PRON
inlawrev-3622	1188	5	"	"	PUNCT
inlawrev-3622	1188	6	repackaging	repackage	VERB
inlawrev-3622	1188	7	"	"	PUNCT
inlawrev-3622	1188	8	exemption	exemption	NOUN
inlawrev-3622	1188	9	position	position	NOUN
inlawrev-3622	1188	10	,	,	PUNCT
inlawrev-3622	1188	11	edgcomb	edgcomb	PROPN
inlawrev-3622	1188	12	described	describe	VERB
inlawrev-3622	1188	13	its	its	PRON
inlawrev-3622	1188	14	procedures	procedure	NOUN
inlawrev-3622	1188	15	for	for	ADP
inlawrev-3622	1188	16	handling	handle	VERB
inlawrev-3622	1188	17	the	the	DET
inlawrev-3622	1188	18	sheet	sheet	NOUN
inlawrev-3622	1188	19	steel	steel	NOUN
inlawrev-3622	1188	20	upon	upon	SCONJ
inlawrev-3622	1188	21	arrival	arrival	NOUN
inlawrev-3622	1188	22	from	from	ADP
inlawrev-3622	1188	23	the	the	DET
inlawrev-3622	1188	24	mills	mill	NOUN
inlawrev-3622	1188	25	to	to	PART
inlawrev-3622	1188	26	prepare	prepare	VERB
inlawrev-3622	1188	27	the	the	DET
inlawrev-3622	1188	28	"	"	PUNCT
inlawrev-3622	1188	29	standard	standard	ADJ
inlawrev-3622	1188	30	cut	cut	NOUN
inlawrev-3622	1188	31	"	"	PUNCT
inlawrev-3622	1188	32	inventory	inventory	NOUN
inlawrev-3622	1188	33	.	.	PUNCT
inlawrev-3622	1189	1	270	270	NUM
inlawrev-3622	1189	2	it	it	PRON
inlawrev-3622	1189	3	stated	state	VERB
inlawrev-3622	1189	4	that	that	SCONJ
inlawrev-3622	1189	5	it	it	PRON
inlawrev-3622	1189	6	first	first	ADV
inlawrev-3622	1189	7	uncoiled	uncoil	VERB
inlawrev-3622	1189	8	the	the	DET
inlawrev-3622	1189	9	steel	steel	NOUN
inlawrev-3622	1189	10	from	from	ADP
inlawrev-3622	1189	11	its	its	PRON
inlawrev-3622	1189	12	original	original	ADJ
inlawrev-3622	1189	13	packaging	packaging	NOUN
inlawrev-3622	1189	14	.	.	PUNCT
inlawrev-3622	1190	1	it	it	PRON
inlawrev-3622	1190	2	then	then	ADV
inlawrev-3622	1190	3	leveled	level	VERB
inlawrev-3622	1190	4	the	the	DET
inlawrev-3622	1190	5	steel	steel	NOUN
inlawrev-3622	1190	6	and	and	CCONJ
inlawrev-3622	1190	7	cut	cut	VERB
inlawrev-3622	1190	8	it	it	PRON
inlawrev-3622	1190	9	into	into	ADP
inlawrev-3622	1190	10	manageable	manageable	ADJ
inlawrev-3622	1190	11	,	,	PUNCT
inlawrev-3622	1190	12	standard	standard	ADJ
inlawrev-3622	1190	13	sheets	sheet	NOUN
inlawrev-3622	1190	14	for	for	ADP
inlawrev-3622	1190	15	ease	ease	NOUN
inlawrev-3622	1190	16	ofstorage	ofstorage	NOUN
inlawrev-3622	1190	17	and	and	CCONJ
inlawrev-3622	1190	18	shipment	shipment	NOUN
inlawrev-3622	1190	19	.	.	PUNCT
inlawrev-3622	1191	1	the	the	DET
inlawrev-3622	1191	2	state	state	PROPN
inlawrev-3622	1191	3	board	board	NOUN
inlawrev-3622	1191	4	asserted	assert	VERB
inlawrev-3622	1191	5	,	,	PUNCT
inlawrev-3622	1191	6	however	however	ADV
inlawrev-3622	1191	7	,	,	PUNCT
inlawrev-3622	1191	8	that	that	SCONJ
inlawrev-3622	1191	9	leveling	leveling	NOUN
inlawrev-3622	1191	10	altered	alter	VERB
inlawrev-3622	1191	11	the	the	DET
inlawrev-3622	1191	12	steel	steel	NOUN
inlawrev-3622	1191	13	's	's	PART
inlawrev-3622	1191	14	form	form	NOUN
inlawrev-3622	1191	15	and	and	CCONJ
inlawrev-3622	1191	16	that	that	SCONJ
inlawrev-3622	1191	17	"	"	PUNCT
inlawrev-3622	1191	18	standard	standard	ADJ
inlawrev-3622	1191	19	cut	cut	NOUN
inlawrev-3622	1191	20	"	"	PUNCT
inlawrev-3622	1191	21	steel	steel	NOUN
inlawrev-3622	1191	22	is	be	AUX
inlawrev-3622	1191	23	in	in	ADP
inlawrev-3622	1191	24	itself	itself	PRON
inlawrev-3622	1191	25	a	a	DET
inlawrev-3622	1191	26	final	final	ADJ
inlawrev-3622	1191	27	product	product	NOUN
inlawrev-3622	1191	28	.	.	PUNCT
inlawrev-3622	1192	1	271	271	NUM
inlawrev-3622	1192	2	the	the	DET
inlawrev-3622	1192	3	tax	tax	NOUN
inlawrev-3622	1192	4	court	court	NOUN
inlawrev-3622	1192	5	disagreed	disagree	VERB
inlawrev-3622	1192	6	with	with	ADP
inlawrev-3622	1192	7	the	the	DET
inlawrev-3622	1192	8	state	state	NOUN
inlawrev-3622	1192	9	board	board	NOUN
inlawrev-3622	1192	10	and	and	CCONJ
inlawrev-3622	1192	11	reasoned	reason	VERB
inlawrev-3622	1192	12	that	that	SCONJ
inlawrev-3622	1192	13	leveling	leveling	NOUN
inlawrev-3622	1192	14	and	and	CCONJ
inlawrev-3622	1192	15	cutting	cut	VERB
inlawrev-3622	1192	16	the	the	DET
inlawrev-3622	1192	17	steel	steel	NOUN
inlawrev-3622	1192	18	actuallyjust	actuallyjust	NOUN
inlawrev-3622	1192	19	repackages	repackage	VERB
inlawrev-3622	1192	20	large	large	ADJ
inlawrev-3622	1192	21	quantities	quantity	NOUN
inlawrev-3622	1192	22	into	into	ADP
inlawrev-3622	1192	23	smaller	small	ADJ
inlawrev-3622	1192	24	quantities	quantity	NOUN
inlawrev-3622	1192	25	.	.	PUNCT
inlawrev-3622	1193	1	likewise	likewise	ADV
inlawrev-3622	1193	2	,	,	PUNCT
inlawrev-3622	1193	3	it	it	PRON
inlawrev-3622	1193	4	determined	determine	VERB
inlawrev-3622	1193	5	that	that	SCONJ
inlawrev-3622	1193	6	the	the	DET
inlawrev-3622	1193	7	sheet	sheet	NOUN
inlawrev-3622	1193	8	steel	steel	NOUN
inlawrev-3622	1193	9	itself	itself	PRON
inlawrev-3622	1193	10	was	be	AUX
inlawrev-3622	1193	11	the	the	DET
inlawrev-3622	1193	12	final	final	ADJ
inlawrev-3622	1193	13	product	product	NOUN
inlawrev-3622	1193	14	,	,	PUNCT
inlawrev-3622	1193	15	not	not	PART
inlawrev-3622	1193	16	the	the	DET
inlawrev-3622	1193	17	"	"	PUNCT
inlawrev-3622	1193	18	standard	standard	ADJ
inlawrev-3622	1193	19	cut	cut	NOUN
inlawrev-3622	1193	20	.	.	PUNCT
inlawrev-3622	1193	21	"	"	PUNCT
inlawrev-3622	1194	1	it	it	PRON
inlawrev-3622	1194	2	found	find	VERB
inlawrev-3622	1194	3	that	that	SCONJ
inlawrev-3622	1194	4	customers	customer	NOUN
inlawrev-3622	1194	5	were	be	AUX
inlawrev-3622	1194	6	better	well	ADJ
inlawrev-3622	1194	7	able	able	ADJ
inlawrev-3622	1194	8	to	to	PART
inlawrev-3622	1194	9	use	use	VERB
inlawrev-3622	1194	10	pieces	piece	NOUN
inlawrev-3622	1194	11	of	of	ADP
inlawrev-3622	1194	12	"	"	PUNCT
inlawrev-3622	1194	13	standard	standard	ADJ
inlawrev-3622	1194	14	cut	cut	NOUN
inlawrev-3622	1194	15	.	.	PUNCT
inlawrev-3622	1194	16	"	"	PUNCT
inlawrev-3622	1195	1	therefore	therefore	ADV
inlawrev-3622	1195	2	,	,	PUNCT
inlawrev-3622	1195	3	the	the	DET
inlawrev-3622	1195	4	tax	tax	NOUN
inlawrev-3622	1195	5	court	court	NOUN
inlawrev-3622	1195	6	ruled	rule	VERB
inlawrev-3622	1195	7	that	that	SCONJ
inlawrev-3622	1195	8	edgcomb	edgcomb	PROPN
inlawrev-3622	1195	9	's	's	PART
inlawrev-3622	1195	10	"	"	PUNCT
inlawrev-3622	1195	11	standard	standard	ADJ
inlawrev-3622	1195	12	cut	cut	NOUN
inlawrev-3622	1195	13	"	"	PUNCT
inlawrev-3622	1195	14	pieces	piece	NOUN
inlawrev-3622	1195	15	are	be	AUX
inlawrev-3622	1195	16	exempt	exempt	ADJ
inlawrev-3622	1195	17	from	from	ADP
inlawrev-3622	1195	18	taxation	taxation	NOUN
inlawrev-3622	1195	19	under	under	ADP
inlawrev-3622	1195	20	indiana	indiana	PROPN
inlawrev-3622	1195	21	code	code	PROPN
inlawrev-3622	1195	22	section	section	NOUN
inlawrev-3622	1195	23	6	6	NUM
inlawrev-3622	1195	24	-	-	SYM
inlawrev-3622	1195	25	1.110	1.110	NUM
inlawrev-3622	1195	26	-	-	SYM
inlawrev-3622	1195	27	29.3	29.3	NUM
inlawrev-3622	1195	28	.	.	PUNCT
inlawrev-3622	1195	29	272	272	NUM
inlawrev-3622	1195	30	3	3	NUM
inlawrev-3622	1195	31	.	.	PUNCT
inlawrev-3622	1196	1	ispat	ispat	PROPN
inlawrev-3622	1196	2	inland	inland	PROPN
inlawrev-3622	1196	3	,	,	PUNCT
inlawrev-3622	1196	4	inc	inc	PROPN
inlawrev-3622	1196	5	.	.	PROPN
inlawrev-3622	1197	1	v.	v.	ADP
inlawrev-3622	1197	2	state	state	PROPN
inlawrev-3622	1197	3	boardoftax	boardoftax	PROPN
inlawrev-3622	1197	4	commissioners.	commissioners.	PROPN
inlawrev-3622	1197	5	™	™	PROPN
inlawrev-3622	1197	6	—ispat	—ispat	PROPN
inlawrev-3622	1197	7	inland	inland	ADV
inlawrev-3622	1197	8	,	,	PUNCT
inlawrev-3622	1197	9	inc	inc	PROPN
inlawrev-3622	1197	10	.	.	PROPN
inlawrev-3622	1198	1	(	(	PUNCT
inlawrev-3622	1198	2	"	"	PUNCT
inlawrev-3622	1198	3	ispat	ispat	PROPN
inlawrev-3622	1198	4	"	"	PUNCT
inlawrev-3622	1198	5	)	)	PUNCT
inlawrev-3622	1198	6	owns	own	VERB
inlawrev-3622	1198	7	a	a	DET
inlawrev-3622	1198	8	steel	steel	NOUN
inlawrev-3622	1198	9	mill	mill	NOUN
inlawrev-3622	1198	10	in	in	ADP
inlawrev-3622	1198	11	lake	lake	PROPN
inlawrev-3622	1198	12	county	county	PROPN
inlawrev-3622	1198	13	,	,	PUNCT
inlawrev-3622	1198	14	indiana	indiana	PROPN
inlawrev-3622	1198	15	,	,	PUNCT
inlawrev-3622	1198	16	purchased	purchase	VERB
inlawrev-3622	1198	17	in	in	ADP
inlawrev-3622	1198	18	1998	1998	NUM
inlawrev-3622	1198	19	from	from	ADP
inlawrev-3622	1198	20	inland	inland	ADJ
inlawrev-3622	1198	21	steel	steel	NOUN
inlawrev-3622	1198	22	company	company	NOUN
inlawrev-3622	1198	23	.	.	PUNCT
inlawrev-3622	1199	1	in	in	ADP
inlawrev-3622	1199	2	november	november	PROPN
inlawrev-3622	1199	3	2000	2000	NUM
inlawrev-3622	1199	4	,	,	PUNCT
inlawrev-3622	1199	5	the	the	DET
inlawrev-3622	1199	6	county	county	NOUN
inlawrev-3622	1199	7	board	board	NOUN
inlawrev-3622	1199	8	employed	employ	VERB
inlawrev-3622	1199	9	tax	tax	NOUN
inlawrev-3622	1199	10	management	management	NOUN
inlawrev-3622	1199	11	associates	associates	PROPN
inlawrev-3622	1199	12	,	,	PUNCT
inlawrev-3622	1199	13	inc	inc	PROPN
inlawrev-3622	1199	14	.	.	PROPN
inlawrev-3622	1200	1	(	(	PUNCT
inlawrev-3622	1200	2	"	"	PUNCT
inlawrev-3622	1200	3	tma	tma	PROPN
inlawrev-3622	1200	4	"	"	PUNCT
inlawrev-3622	1200	5	)	)	PUNCT
inlawrev-3622	1200	6	,	,	PUNCT
inlawrev-3622	1200	7	a	a	DET
inlawrev-3622	1200	8	north	north	PROPN
inlawrev-3622	1200	9	carolina	carolina	PROPN
inlawrev-3622	1200	10	accounting	accounting	PROPN
inlawrev-3622	1200	11	firm	firm	NOUN
inlawrev-3622	1200	12	,	,	PUNCT
inlawrev-3622	1200	13	to	to	PART
inlawrev-3622	1200	14	conduct	conduct	VERB
inlawrev-3622	1200	15	an	an	DET
inlawrev-3622	1200	16	audit	audit	NOUN
inlawrev-3622	1200	17	of	of	ADP
inlawrev-3622	1200	18	ispat	ispat	PROPN
inlawrev-3622	1200	19	'	'	PART
inlawrev-3622	1200	20	s	s	NOUN
inlawrev-3622	1200	21	personal	personal	ADJ
inlawrev-3622	1200	22	property	property	NOUN
inlawrev-3622	1200	23	tax	tax	NOUN
inlawrev-3622	1200	24	returns	return	NOUN
inlawrev-3622	1200	25	for	for	ADP
inlawrev-3622	1200	26	that	that	DET
inlawrev-3622	1200	27	year	year	NOUN
inlawrev-3622	1200	28	.	.	PUNCT
inlawrev-3622	1201	1	274	274	NUM
inlawrev-3622	1201	2	counsel	counsel	NOUN
inlawrev-3622	1201	3	for	for	ADP
inlawrev-3622	1201	4	ispat	ispat	NOUN
inlawrev-3622	1201	5	contacted	contact	VERB
inlawrev-3622	1201	6	the	the	DET
inlawrev-3622	1201	7	lake	lake	PROPN
inlawrev-3622	1201	8	county	county	PROPN
inlawrev-3622	1201	9	assessor	assessor	NOUN
inlawrev-3622	1201	10	(	(	PUNCT
inlawrev-3622	1201	11	"	"	PUNCT
inlawrev-3622	1201	12	assessor	assessor	NOUN
inlawrev-3622	1201	13	"	"	PUNCT
inlawrev-3622	1201	14	)	)	PUNCT
inlawrev-3622	1201	15	,	,	PUNCT
inlawrev-3622	1201	16	expressing	express	VERB
inlawrev-3622	1201	17	reservation	reservation	NOUN
inlawrev-3622	1201	18	about	about	ADP
inlawrev-3622	1201	19	tma	tma	PROPN
inlawrev-3622	1201	20	's	's	PART
inlawrev-3622	1201	21	authority	authority	NOUN
inlawrev-3622	1201	22	to	to	ADP
inlawrev-3622	1201	23	conductthe	conductthe	PROPN
inlawrev-3622	1201	24	audit	audit	NOUN
inlawrev-3622	1201	25	.	.	PUNCT
inlawrev-3622	1202	1	although	although	SCONJ
inlawrev-3622	1202	2	the	the	DET
inlawrev-3622	1202	3	267	267	NUM
inlawrev-3622	1202	4	.	.	PUNCT
inlawrev-3622	1203	1	i	i	PRON
inlawrev-3622	1203	2	d.	d.	PROPN
inlawrev-3622	1203	3	at	at	ADP
inlawrev-3622	1203	4	263	263	NUM
inlawrev-3622	1203	5	.	.	PUNCT
inlawrev-3622	1204	1	268	268	NUM
inlawrev-3622	1204	2	.	.	X
inlawrev-3622	1205	1	61	61	NUM
inlawrev-3622	1205	2	1	1	NUM
inlawrev-3622	1205	3	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1205	4	708	708	NUM
inlawrev-3622	1205	5	(	(	PUNCT
inlawrev-3622	1205	6	ind	ind	NOUN
inlawrev-3622	1205	7	.	.	PUNCT
inlawrev-3622	1205	8	tax	tax	NOUN
inlawrev-3622	1205	9	.	.	PUNCT
inlawrev-3622	1206	1	ct	ct	INTJ
inlawrev-3622	1206	2	.	.	NOUN
inlawrev-3622	1206	3	1993	1993	NUM
inlawrev-3622	1206	4	)	)	PUNCT
inlawrev-3622	1206	5	.	.	PUNCT
inlawrev-3622	1207	1	269	269	NUM
inlawrev-3622	1207	2	.	.	X
inlawrev-3622	1207	3	edgcomb	edgcomb	PROPN
inlawrev-3622	1207	4	,	,	PUNCT
inlawrev-3622	1207	5	762	762	NUM
inlawrev-3622	1207	6	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1207	7	at	at	ADP
inlawrev-3622	1207	8	264	264	NUM
inlawrev-3622	1207	9	.	.	PUNCT
inlawrev-3622	1208	1	270	270	NUM
inlawrev-3622	1208	2	.	.	PUNCT
inlawrev-3622	1209	1	i	i	PRON
inlawrev-3622	1209	2	d.	d.	PROPN
inlawrev-3622	1209	3	271	271	NUM
inlawrev-3622	1209	4	.	.	PUNCT
inlawrev-3622	1210	1	i	i	PRON
inlawrev-3622	1210	2	d.	d.	PROPN
inlawrev-3622	1210	3	at	at	ADP
inlawrev-3622	1210	4	265	265	NUM
inlawrev-3622	1210	5	.	.	PUNCT
inlawrev-3622	1211	1	272	272	NUM
inlawrev-3622	1211	2	.	.	PUNCT
inlawrev-3622	1212	1	i	i	PRON
inlawrev-3622	1212	2	d.	d.	PROPN
inlawrev-3622	1212	3	273	273	NUM
inlawrev-3622	1212	4	.	.	PUNCT
inlawrev-3622	1213	1	757	757	NUM
inlawrev-3622	1213	2	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1213	3	1078	1078	NUM
inlawrev-3622	1213	4	(	(	PUNCT
inlawrev-3622	1213	5	ind	ind	NOUN
inlawrev-3622	1213	6	.	.	PUNCT
inlawrev-3622	1213	7	tax	tax	PROPN
inlawrev-3622	1214	1	ct	ct	PROPN
inlawrev-3622	1214	2	.	.	PROPN
inlawrev-3622	1214	3	2001	2001	NUM
inlawrev-3622	1214	4	)	)	PUNCT
inlawrev-3622	1214	5	274	274	NUM
inlawrev-3622	1214	6	.	.	PUNCT
inlawrev-3622	1215	1	i	i	PRON
inlawrev-3622	1215	2	d.	d.	PROPN
inlawrev-3622	1215	3	at	at	ADP
inlawrev-3622	1215	4	1081	1081	NUM
inlawrev-3622	1215	5	.	.	PUNCT
inlawrev-3622	1216	1	2003	2003	NUM
inlawrev-3622	1216	2	]	]	PUNCT
inlawrev-3622	1216	3	taxation	taxation	NOUN
inlawrev-3622	1216	4	1287	1287	NUM
inlawrev-3622	1216	5	assessor	assessor	NOUN
inlawrev-3622	1216	6	admitted	admit	VERB
inlawrev-3622	1216	7	that	that	SCONJ
inlawrev-3622	1216	8	third	third	ADJ
inlawrev-3622	1216	9	parties	party	NOUN
inlawrev-3622	1216	10	were	be	AUX
inlawrev-3622	1216	11	not	not	PART
inlawrev-3622	1216	12	referred	refer	VERB
inlawrev-3622	1216	13	to	to	ADP
inlawrev-3622	1216	14	in	in	ADP
inlawrev-3622	1216	15	the	the	DET
inlawrev-3622	1216	16	confidentiality	confidentiality	NOUN
inlawrev-3622	1216	17	statutes	statute	NOUN
inlawrev-3622	1216	18	,	,	PUNCT
inlawrev-3622	1216	19	he	he	PRON
inlawrev-3622	1216	20	assured	assure	VERB
inlawrev-3622	1216	21	ispat	ispat	NOUN
inlawrev-3622	1216	22	that	that	SCONJ
inlawrev-3622	1216	23	all	all	DET
inlawrev-3622	1216	24	confidential	confidential	ADJ
inlawrev-3622	1216	25	information	information	NOUN
inlawrev-3622	1216	26	would	would	AUX
inlawrev-3622	1216	27	be	be	AUX
inlawrev-3622	1216	28	handled	handle	VERB
inlawrev-3622	1216	29	appropriately	appropriately	ADV
inlawrev-3622	1216	30	.	.	PUNCT
inlawrev-3622	1217	1	the	the	DET
inlawrev-3622	1217	2	assessor	assessor	NOUN
inlawrev-3622	1217	3	then	then	ADV
inlawrev-3622	1217	4	validated	validate	VERB
inlawrev-3622	1217	5	his	his	PRON
inlawrev-3622	1217	6	position	position	NOUN
inlawrev-3622	1217	7	with	with	ADP
inlawrev-3622	1217	8	a	a	DET
inlawrev-3622	1217	9	senior	senior	ADJ
inlawrev-3622	1217	10	administrative	administrative	ADJ
inlawrev-3622	1217	11	lawjudge	lawjudge	NOUN
inlawrev-3622	1217	12	with	with	ADP
inlawrev-3622	1217	13	the	the	DET
inlawrev-3622	1217	14	state	state	NOUN
inlawrev-3622	1217	15	board	board	NOUN
inlawrev-3622	1217	16	,	,	PUNCT
inlawrev-3622	1217	17	who	who	PRON
inlawrev-3622	1217	18	confirmed	confirm	VERB
inlawrev-3622	1217	19	that	that	SCONJ
inlawrev-3622	1217	20	the	the	DET
inlawrev-3622	1217	21	assessor	assessor	NOUN
inlawrev-3622	1217	22	was	be	AUX
inlawrev-3622	1217	23	properly	properly	ADV
inlawrev-3622	1217	24	within	within	ADP
inlawrev-3622	1217	25	his	his	PRON
inlawrev-3622	1217	26	authority	authority	NOUN
inlawrev-3622	1217	27	to	to	PART
inlawrev-3622	1217	28	contract	contract	VERB
inlawrev-3622	1217	29	with	with	ADP
inlawrev-3622	1217	30	and	and	CCONJ
inlawrev-3622	1217	31	disclose	disclose	VERB
inlawrev-3622	1217	32	confidential	confidential	ADJ
inlawrev-3622	1217	33	information	information	NOUN
inlawrev-3622	1217	34	to	to	PART
inlawrev-3622	1217	35	tma.275	tma.275	VERB
inlawrev-3622	1217	36	the	the	DET
inlawrev-3622	1217	37	assessor	assessor	NOUN
inlawrev-3622	1217	38	thus	thus	ADV
inlawrev-3622	1217	39	insisted	insist	VERB
inlawrev-3622	1217	40	that	that	SCONJ
inlawrev-3622	1217	41	ispat	ispat	PROPN
inlawrev-3622	1217	42	schedule	schedule	VERB
inlawrev-3622	1217	43	an	an	DET
inlawrev-3622	1217	44	audit	audit	NOUN
inlawrev-3622	1217	45	with	with	ADP
inlawrev-3622	1217	46	tma	tma	PROPN
inlawrev-3622	1217	47	,	,	PUNCT
inlawrev-3622	1217	48	and	and	CCONJ
inlawrev-3622	1217	49	ispat	ispat	PROPN
inlawrev-3622	1217	50	petitioned	petition	VERB
inlawrev-3622	1217	51	the	the	DET
inlawrev-3622	1217	52	state	state	NOUN
inlawrev-3622	1217	53	board	board	NOUN
inlawrev-3622	1217	54	to	to	PART
inlawrev-3622	1217	55	interpret	interpret	VERB
inlawrev-3622	1217	56	the	the	DET
inlawrev-3622	1217	57	property	property	NOUN
inlawrev-3622	1217	58	tax	tax	NOUN
inlawrev-3622	1217	59	laws	law	NOUN
inlawrev-3622	1217	60	.	.	PUNCT
inlawrev-3622	1218	1	additionally	additionally	ADV
inlawrev-3622	1218	2	,	,	PUNCT
inlawrev-3622	1218	3	ispat	ispat	PROPN
inlawrev-3622	1218	4	requested	request	VERB
inlawrev-3622	1218	5	the	the	DET
inlawrev-3622	1218	6	state	state	NOUN
inlawrev-3622	1218	7	board	board	NOUN
inlawrev-3622	1218	8	instruct	instruct	VERB
inlawrev-3622	1218	9	the	the	DET
inlawrev-3622	1218	10	assessor	assessor	NOUN
inlawrev-3622	1218	11	that	that	SCONJ
inlawrev-3622	1218	12	:	:	PUNCT
inlawrev-3622	1218	13	(	(	PUNCT
inlawrev-3622	1218	14	1	1	X
inlawrev-3622	1218	15	)	)	PUNCT
inlawrev-3622	1218	16	the	the	DET
inlawrev-3622	1218	17	assessor	assessor	NOUN
inlawrev-3622	1218	18	could	could	AUX
inlawrev-3622	1218	19	not	not	PART
inlawrev-3622	1218	20	audit	audit	VERB
inlawrev-3622	1218	21	ispat	ispat	NOUN
inlawrev-3622	1218	22	because	because	SCONJ
inlawrev-3622	1218	23	the	the	DET
inlawrev-3622	1218	24	statute	statute	NOUN
inlawrev-3622	1218	25	of	of	ADP
inlawrev-3622	1218	26	limitations	limitation	NOUN
inlawrev-3622	1218	27	to	to	PART
inlawrev-3622	1218	28	change	change	VERB
inlawrev-3622	1218	29	the	the	DET
inlawrev-3622	1218	30	assessment	assessment	NOUN
inlawrev-3622	1218	31	had	have	AUX
inlawrev-3622	1218	32	expired	expire	VERB
inlawrev-3622	1218	33	;	;	PUNCT
inlawrev-3622	1218	34	(	(	PUNCT
inlawrev-3622	1218	35	2	2	X
inlawrev-3622	1218	36	)	)	PUNCT
inlawrev-3622	1218	37	the	the	DET
inlawrev-3622	1218	38	confidentiality	confidentiality	NOUN
inlawrev-3622	1218	39	statute	statute	NOUN
inlawrev-3622	1218	40	precluded	preclude	VERB
inlawrev-3622	1218	41	disclosure	disclosure	NOUN
inlawrev-3622	1218	42	of	of	ADP
inlawrev-3622	1218	43	ispat	ispat	PROPN
inlawrev-3622	1218	44	'	'	PART
inlawrev-3622	1218	45	s	s	PART
inlawrev-3622	1218	46	confidential	confidential	ADJ
inlawrev-3622	1218	47	information	information	NOUN
inlawrev-3622	1218	48	to	to	ADP
inlawrev-3622	1218	49	tma	tma	PROPN
inlawrev-3622	1218	50	;	;	PUNCT
inlawrev-3622	1218	51	and	and	CCONJ
inlawrev-3622	1218	52	(	(	PUNCT
inlawrev-3622	1218	53	3	3	X
inlawrev-3622	1218	54	)	)	PUNCT
inlawrev-3622	1218	55	the	the	DET
inlawrev-3622	1218	56	assessor	assessor	NOUN
inlawrev-3622	1218	57	was	be	AUX
inlawrev-3622	1218	58	not	not	PART
inlawrev-3622	1218	59	permitted	permit	VERB
inlawrev-3622	1218	60	to	to	PART
inlawrev-3622	1218	61	delegate	delegate	VERB
inlawrev-3622	1218	62	his	his	PRON
inlawrev-3622	1218	63	official	official	ADJ
inlawrev-3622	1218	64	duties	duty	NOUN
inlawrev-3622	1218	65	regarding	regard	VERB
inlawrev-3622	1218	66	business	business	NOUN
inlawrev-3622	1218	67	personal	personal	ADJ
inlawrev-3622	1218	68	property	property	NOUN
inlawrev-3622	1218	69	taxes	taxis	NOUN
inlawrev-3622	1218	70	to	to	ADP
inlawrev-3622	1218	71	a	a	DET
inlawrev-3622	1218	72	third	third	ADJ
inlawrev-3622	1218	73	party	party	NOUN
inlawrev-3622	1218	74	.	.	PUNCT
inlawrev-3622	1219	1	276	276	NUM
inlawrev-3622	1220	1	the	the	DET
inlawrev-3622	1220	2	state	state	NOUN
inlawrev-3622	1220	3	board	board	NOUN
inlawrev-3622	1220	4	determined	determine	VERB
inlawrev-3622	1220	5	that	that	SCONJ
inlawrev-3622	1220	6	the	the	DET
inlawrev-3622	1220	7	assessor	assessor	NOUN
inlawrev-3622	1220	8	could	could	AUX
inlawrev-3622	1220	9	employ	employ	VERB
inlawrev-3622	1220	10	a	a	DET
inlawrev-3622	1220	11	third	third	ADJ
inlawrev-3622	1220	12	party	party	NOUN
inlawrev-3622	1220	13	because	because	SCONJ
inlawrev-3622	1220	14	local	local	ADJ
inlawrev-3622	1220	15	officials	official	NOUN
inlawrev-3622	1220	16	"	"	PUNCT
inlawrev-3622	1220	17	lack	lack	VERB
inlawrev-3622	1220	18	sufficient	sufficient	ADJ
inlawrev-3622	1220	19	expertise	expertise	NOUN
inlawrev-3622	1220	20	...	...	PUNCT
inlawrev-3622	1220	21	to	to	PART
inlawrev-3622	1220	22	perform	perform	VERB
inlawrev-3622	1220	23	some	some	DET
inlawrev-3622	1220	24	auditing	auditing	NOUN
inlawrev-3622	1220	25	and	and	CCONJ
inlawrev-3622	1220	26	similar	similar	ADJ
inlawrev-3622	1220	27	tasks	task	NOUN
inlawrev-3622	1220	28	pertaining	pertain	VERB
inlawrev-3622	1220	29	to	to	ADP
inlawrev-3622	1220	30	personal	personal	ADJ
inlawrev-3622	1220	31	property	property	NOUN
inlawrev-3622	1220	32	assessment	assessment	NOUN
inlawrev-3622	1220	33	.	.	PUNCT
inlawrev-3622	1220	34	"	"	PUNCT
inlawrev-3622	1221	1	277	277	NUM
inlawrev-3622	1221	2	ispat	ispat	NOUN
inlawrev-3622	1221	3	subsequently	subsequently	ADV
inlawrev-3622	1221	4	appealed	appeal	VERB
inlawrev-3622	1221	5	to	to	ADP
inlawrev-3622	1221	6	the	the	DET
inlawrev-3622	1221	7	tax	tax	NOUN
inlawrev-3622	1221	8	court	court	NOUN
inlawrev-3622	1221	9	.	.	PUNCT
inlawrev-3622	1222	1	the	the	DET
inlawrev-3622	1222	2	state	state	NOUN
inlawrev-3622	1222	3	board	board	NOUN
inlawrev-3622	1222	4	moved	move	VERB
inlawrev-3622	1222	5	for	for	ADP
inlawrev-3622	1222	6	dismissal	dismissal	ADJ
inlawrev-3622	1222	7	ofthe	ofthe	NOUN
inlawrev-3622	1222	8	appeal	appeal	NOUN
inlawrev-3622	1222	9	for	for	ADP
inlawrev-3622	1222	10	lack	lack	NOUN
inlawrev-3622	1222	11	of	of	ADP
inlawrev-3622	1222	12	subject	subject	ADJ
inlawrev-3622	1222	13	matter	matter	NOUN
inlawrev-3622	1222	14	jurisdiction	jurisdiction	NOUN
inlawrev-3622	1222	15	because	because	SCONJ
inlawrev-3622	1222	16	there	there	PRON
inlawrev-3622	1222	17	was	be	VERB
inlawrev-3622	1222	18	not	not	PART
inlawrev-3622	1222	19	a	a	DET
inlawrev-3622	1222	20	final	final	ADJ
inlawrev-3622	1222	21	determination	determination	NOUN
inlawrev-3622	1222	22	at	at	ADP
inlawrev-3622	1222	23	the	the	DET
inlawrev-3622	1222	24	state	state	NOUN
inlawrev-3622	1222	25	board	board	NOUN
inlawrev-3622	1222	26	level	level	NOUN
inlawrev-3622	1222	27	.	.	PUNCT
inlawrev-3622	1223	1	the	the	DET
inlawrev-3622	1223	2	state	state	PROPN
inlawrev-3622	1223	3	board	board	NOUN
inlawrev-3622	1223	4	presented	present	VERB
inlawrev-3622	1223	5	three	three	NUM
inlawrev-3622	1223	6	arguments	argument	NOUN
inlawrev-3622	1223	7	supporting	support	VERB
inlawrev-3622	1223	8	this	this	DET
inlawrev-3622	1223	9	assertion	assertion	NOUN
inlawrev-3622	1223	10	.	.	PUNCT
inlawrev-3622	1224	1	first	first	ADV
inlawrev-3622	1224	2	,	,	PUNCT
inlawrev-3622	1224	3	the	the	DET
inlawrev-3622	1224	4	phrase	phrase	NOUN
inlawrev-3622	1224	5	"	"	PUNCT
inlawrev-3622	1224	6	final	final	ADJ
inlawrev-3622	1224	7	determination	determination	NOUN
inlawrev-3622	1224	8	"	"	PUNCT
inlawrev-3622	1224	9	was	be	AUX
inlawrev-3622	1224	10	not	not	PART
inlawrev-3622	1224	11	present	present	ADJ
inlawrev-3622	1224	12	in	in	ADP
inlawrev-3622	1224	13	the	the	DET
inlawrev-3622	1224	14	decision	decision	NOUN
inlawrev-3622	1224	15	.	.	PUNCT
inlawrev-3622	1225	1	next	next	ADV
inlawrev-3622	1225	2	,	,	PUNCT
inlawrev-3622	1225	3	the	the	DET
inlawrev-3622	1225	4	state	state	NOUN
inlawrev-3622	1225	5	board	board	NOUN
inlawrev-3622	1225	6	had	have	AUX
inlawrev-3622	1225	7	exercised	exercise	VERB
inlawrev-3622	1225	8	its	its	PRON
inlawrev-3622	1225	9	authority	authority	NOUN
inlawrev-3622	1225	10	to	to	PART
inlawrev-3622	1225	11	interpret	interpret	VERB
inlawrev-3622	1225	12	tax	tax	NOUN
inlawrev-3622	1225	13	laws	law	NOUN
inlawrev-3622	1225	14	,	,	PUNCT
inlawrev-3622	1225	15	which	which	PRON
inlawrev-3622	1225	16	was	be	AUX
inlawrev-3622	1225	17	independent	independent	ADJ
inlawrev-3622	1225	18	from	from	ADP
inlawrev-3622	1225	19	statutes	statute	NOUN
inlawrev-3622	1225	20	governing	govern	VERB
inlawrev-3622	1225	21	issuance	issuance	NOUN
inlawrev-3622	1225	22	of	of	ADP
inlawrev-3622	1225	23	final	final	ADJ
inlawrev-3622	1225	24	determinations	determination	NOUN
inlawrev-3622	1225	25	.	.	PUNCT
inlawrev-3622	1226	1	third	third	ADJ
inlawrev-3622	1226	2	,	,	PUNCT
inlawrev-3622	1226	3	the	the	DET
inlawrev-3622	1226	4	state	state	NOUN
inlawrev-3622	1226	5	board	board	NOUN
inlawrev-3622	1226	6	had	have	AUX
inlawrev-3622	1226	7	issued	issue	VERB
inlawrev-3622	1226	8	only	only	ADV
inlawrev-3622	1226	9	an	an	DET
inlawrev-3622	1226	10	advisory	advisory	ADJ
inlawrev-3622	1226	11	opinion	opinion	NOUN
inlawrev-3622	1226	12	to	to	ADP
inlawrev-3622	1226	13	ispat	ispat	PROPN
inlawrev-3622	1226	14	.	.	PUNCT
inlawrev-3622	1227	1	278	278	NUM
inlawrev-3622	1227	2	considering	consider	VERB
inlawrev-3622	1227	3	thejurisdictional	thejurisdictional	ADJ
inlawrev-3622	1227	4	requirements	requirement	NOUN
inlawrev-3622	1227	5	,	,	PUNCT
inlawrev-3622	1227	6	the	the	DET
inlawrev-3622	1227	7	tax	tax	NOUN
inlawrev-3622	1227	8	court	court	NOUN
inlawrev-3622	1227	9	stated	state	VERB
inlawrev-3622	1227	10	that	that	SCONJ
inlawrev-3622	1227	11	it	it	PRON
inlawrev-3622	1227	12	held	hold	VERB
inlawrev-3622	1227	13	"	"	PUNCT
inlawrev-3622	1227	14	exclusive	exclusive	ADJ
inlawrev-3622	1227	15	jurisdiction	jurisdiction	NOUN
inlawrev-3622	1227	16	over	over	ADP
inlawrev-3622	1227	17	any	any	DET
inlawrev-3622	1227	18	case	case	NOUN
inlawrev-3622	1227	19	that	that	PRON
inlawrev-3622	1227	20	arises	arise	VERB
inlawrev-3622	1227	21	under	under	ADP
inlawrev-3622	1227	22	the	the	DET
inlawrev-3622	1227	23	tax	tax	NOUN
inlawrev-3622	1227	24	laws	law	NOUN
inlawrev-3622	1227	25	of	of	ADP
inlawrev-3622	1227	26	[	[	X
inlawrev-3622	1227	27	indiana	indiana	X
inlawrev-3622	1227	28	]	]	PUNCT
inlawrev-3622	1227	29	and	and	CCONJ
inlawrev-3622	1227	30	that	that	PRON
inlawrev-3622	1227	31	is	be	AUX
inlawrev-3622	1227	32	an	an	DET
inlawrev-3622	1227	33	initial	initial	ADJ
inlawrev-3622	1227	34	appeal	appeal	NOUN
inlawrev-3622	1227	35	ofa	ofa	PROPN
inlawrev-3622	1227	36	final	final	ADJ
inlawrev-3622	1227	37	determination	determination	NOUN
inlawrev-3622	1227	38	made	make	VERB
inlawrev-3622	1227	39	by	by	ADP
inlawrev-3622	1227	40	the	the	DET
inlawrev-3622	1227	41	state	state	PROPN
inlawrev-3622	1227	42	board	board	PROPN
inlawrev-3622	1227	43	.	.	PUNCT
inlawrev-3622	1228	1	"279	"279	PROPN
inlawrev-3622	1228	2	it	it	PRON
inlawrev-3622	1228	3	first	first	ADV
inlawrev-3622	1228	4	noted	note	VERB
inlawrev-3622	1228	5	that	that	SCONJ
inlawrev-3622	1228	6	both	both	DET
inlawrev-3622	1228	7	parties	party	NOUN
inlawrev-3622	1228	8	agreed	agree	VERB
inlawrev-3622	1228	9	that	that	SCONJ
inlawrev-3622	1228	10	the	the	DET
inlawrev-3622	1228	11	case	case	NOUN
inlawrev-3622	1228	12	arose	arise	VERB
inlawrev-3622	1228	13	under	under	ADP
inlawrev-3622	1228	14	indiana	indiana	PROPN
inlawrev-3622	1228	15	tax	tax	NOUN
inlawrev-3622	1228	16	laws	law	NOUN
inlawrev-3622	1228	17	.	.	PUNCT
inlawrev-3622	1229	1	additionally	additionally	ADV
inlawrev-3622	1229	2	,	,	PUNCT
inlawrev-3622	1229	3	the	the	DET
inlawrev-3622	1229	4	tax	tax	NOUN
inlawrev-3622	1229	5	court	court	NOUN
inlawrev-3622	1229	6	decided	decide	VERB
inlawrev-3622	1229	7	that	that	SCONJ
inlawrev-3622	1229	8	the	the	DET
inlawrev-3622	1229	9	state	state	PROPN
inlawrev-3622	1229	10	board	board	NOUN
inlawrev-3622	1229	11	's	's	PART
inlawrev-3622	1229	12	decision	decision	NOUN
inlawrev-3622	1229	13	was	be	AUX
inlawrev-3622	1229	14	a	a	DET
inlawrev-3622	1229	15	final	final	ADJ
inlawrev-3622	1229	16	determination	determination	NOUN
inlawrev-3622	1229	17	.	.	PUNCT
inlawrev-3622	1230	1	it	it	PRON
inlawrev-3622	1230	2	held	hold	VERB
inlawrev-3622	1230	3	that	that	SCONJ
inlawrev-3622	1230	4	the	the	DET
inlawrev-3622	1230	5	state	state	PROPN
inlawrev-3622	1230	6	board	board	NOUN
inlawrev-3622	1230	7	's	's	PART
inlawrev-3622	1230	8	reliance	reliance	NOUN
inlawrev-3622	1230	9	on	on	ADP
inlawrev-3622	1230	10	lake	lake	PROPN
inlawrev-3622	1230	11	county	county	PROPN
inlawrev-3622	1230	12	council	council	PROPN
inlawrev-3622	1230	13	v.	v.	ADP
inlawrev-3622	1230	14	state	state	PROPN
inlawrev-3622	1230	15	board	board	PROPN
inlawrev-3622	1230	16	oftax	oftax	NOUN
inlawrev-3622	1230	17	commissioners	commissioner	NOUN
inlawrev-3622	1230	18	™	™	NOUN
inlawrev-3622	1230	19	was	be	AUX
inlawrev-3622	1230	20	flawed	flawed	ADJ
inlawrev-3622	1230	21	.	.	PUNCT
inlawrev-3622	1231	1	the	the	DET
inlawrev-3622	1231	2	tax	tax	NOUN
inlawrev-3622	1231	3	court	court	NOUN
inlawrev-3622	1231	4	distinguished	distinguish	VERB
inlawrev-3622	1231	5	the	the	DET
inlawrev-3622	1231	6	facts	fact	NOUN
inlawrev-3622	1231	7	in	in	ADP
inlawrev-3622	1231	8	lake	lake	PROPN
inlawrev-3622	1231	9	county	county	PROPN
inlawrev-3622	1231	10	council	council	PROPN
inlawrev-3622	1231	11	from	from	ADP
inlawrev-3622	1231	12	the	the	DET
inlawrev-3622	1231	13	instant	instant	ADJ
inlawrev-3622	1231	14	facts	fact	NOUN
inlawrev-3622	1231	15	.	.	PUNCT
inlawrev-3622	1232	1	it	it	PRON
inlawrev-3622	1232	2	acknowledged	acknowledge	VERB
inlawrev-3622	1232	3	that	that	SCONJ
inlawrev-3622	1232	4	here	here	ADV
inlawrev-3622	1232	5	,	,	PUNCT
inlawrev-3622	1232	6	unlike	unlike	ADP
inlawrev-3622	1232	7	in	in	ADP
inlawrev-3622	1232	8	lake	lake	PROPN
inlawrev-3622	1232	9	county	county	PROPN
inlawrev-3622	1232	10	council	council	PROPN
inlawrev-3622	1232	11	,	,	PUNCT
inlawrev-3622	1232	12	ispat	ispat	PROPN
inlawrev-3622	1232	13	received	receive	VERB
inlawrev-3622	1232	14	a	a	DET
inlawrev-3622	1232	15	decision	decision	NOUN
inlawrev-3622	1232	16	,	,	PUNCT
inlawrev-3622	1232	17	which	which	DET
inlawrev-3622	1232	18	"	"	PUNCT
inlawrev-3622	1232	19	determined	determined	ADJ
inlawrev-3622	1232	20	rights	right	NOUN
inlawrev-3622	1232	21	and	and	CCONJ
inlawrev-3622	1232	22	imposed	impose	VERB
inlawrev-3622	1232	23	obligations	obligation	NOUN
inlawrev-3622	1232	24	on	on	ADP
inlawrev-3622	1232	25	the	the	DET
inlawrev-3622	1232	26	parties	party	NOUN
inlawrev-3622	1232	27	,	,	PUNCT
inlawrev-3622	1232	28	"	"	PUNCT
inlawrev-3622	1232	29	signed	sign	VERB
inlawrev-3622	1232	30	by	by	ADP
inlawrev-3622	1232	31	all	all	DET
inlawrev-3622	1232	32	three	three	NUM
inlawrev-3622	1232	33	state	state	NOUN
inlawrev-3622	1232	34	board	board	NOUN
inlawrev-3622	1232	35	commissioners	commissioner	NOUN
inlawrev-3622	1232	36	.	.	PUNCT
inlawrev-3622	1233	1	281	281	NUM
inlawrev-3622	1233	2	on	on	ADP
inlawrev-3622	1233	3	these	these	DET
inlawrev-3622	1233	4	two	two	NUM
inlawrev-3622	1233	5	grounds	ground	NOUN
inlawrev-3622	1233	6	,	,	PUNCT
inlawrev-3622	1233	7	the	the	DET
inlawrev-3622	1233	8	tax	tax	NOUN
inlawrev-3622	1233	9	court	court	NOUN
inlawrev-3622	1233	10	ruled	rule	VERB
inlawrev-3622	1233	11	that	that	SCONJ
inlawrev-3622	1233	12	it	it	PRON
inlawrev-3622	1233	13	possessed	possess	VERB
inlawrev-3622	1233	14	subject	subject	NOUN
inlawrev-3622	1233	15	matter	matter	NOUN
inlawrev-3622	1233	16	jurisdiction	jurisdiction	NOUN
inlawrev-3622	1233	17	over	over	ADP
inlawrev-3622	1233	18	the	the	DET
inlawrev-3622	1233	19	case	case	NOUN
inlawrev-3622	1233	20	.	.	PUNCT
inlawrev-3622	1234	1	the	the	DET
inlawrev-3622	1234	2	tax	tax	NOUN
inlawrev-3622	1234	3	court	court	NOUN
inlawrev-3622	1234	4	then	then	ADV
inlawrev-3622	1234	5	analyzed	analyze	VERB
inlawrev-3622	1234	6	the	the	DET
inlawrev-3622	1234	7	merits	merit	NOUN
inlawrev-3622	1234	8	ofispat	ofispat	NOUN
inlawrev-3622	1234	9	'	'	PUNCT
inlawrev-3622	1234	10	s	s	PART
inlawrev-3622	1234	11	request	request	NOUN
inlawrev-3622	1234	12	for	for	ADP
inlawrev-3622	1234	13	injunctive	injunctive	ADJ
inlawrev-3622	1234	14	relief	relief	NOUN
inlawrev-3622	1234	15	against	against	ADP
inlawrev-3622	1234	16	the	the	DET
inlawrev-3622	1234	17	assessor	assessor	NOUN
inlawrev-3622	1234	18	,	,	PUNCT
inlawrev-3622	1234	19	since	since	SCONJ
inlawrev-3622	1234	20	both	both	DET
inlawrev-3622	1234	21	parties	party	NOUN
inlawrev-3622	1234	22	agreed	agree	VERB
inlawrev-3622	1234	23	that	that	SCONJ
inlawrev-3622	1234	24	the	the	DET
inlawrev-3622	1234	25	issues	issue	NOUN
inlawrev-3622	1234	26	had	have	AUX
inlawrev-3622	1234	27	been	be	AUX
inlawrev-3622	1234	28	fully	fully	ADV
inlawrev-3622	1234	29	litigated	litigate	VERB
inlawrev-3622	1234	30	before	before	ADP
inlawrev-3622	1234	31	the	the	DET
inlawrev-3622	1234	32	court	court	NOUN
inlawrev-3622	1234	33	.	.	PUNCT
inlawrev-3622	1235	1	it	it	PRON
inlawrev-3622	1235	2	first	first	ADV
inlawrev-3622	1235	3	decided	decide	VERB
inlawrev-3622	1235	4	the	the	DET
inlawrev-3622	1235	5	threshold	threshold	NOUN
inlawrev-3622	1235	6	issue	issue	NOUN
inlawrev-3622	1235	7	of	of	ADP
inlawrev-3622	1235	8	whether	whether	SCONJ
inlawrev-3622	1235	9	the	the	DET
inlawrev-3622	1235	10	275	275	NUM
inlawrev-3622	1235	11	.	.	PUNCT
inlawrev-3622	1236	1	i	i	PRON
inlawrev-3622	1236	2	d.	d.	PROPN
inlawrev-3622	1236	3	276	276	NUM
inlawrev-3622	1236	4	.	.	PUNCT
inlawrev-3622	1237	1	i	i	PRON
inlawrev-3622	1237	2	d.	d.	PROPN
inlawrev-3622	1237	3	at	at	ADP
inlawrev-3622	1237	4	1081	1081	NUM
inlawrev-3622	1237	5	-	-	SYM
inlawrev-3622	1237	6	82	82	NUM
inlawrev-3622	1237	7	.	.	PUNCT
inlawrev-3622	1237	8	277	277	NUM
inlawrev-3622	1237	9	.	.	PUNCT
inlawrev-3622	1238	1	i	i	PRON
inlawrev-3622	1238	2	d.	d.	PROPN
inlawrev-3622	1238	3	at	at	ADP
inlawrev-3622	1238	4	1082	1082	NUM
inlawrev-3622	1238	5	.	.	PUNCT
inlawrev-3622	1239	1	278	278	NUM
inlawrev-3622	1239	2	.	.	PUNCT
inlawrev-3622	1240	1	i	i	PRON
inlawrev-3622	1240	2	d.	d.	PROPN
inlawrev-3622	1240	3	at	at	ADP
inlawrev-3622	1240	4	1082	1082	NUM
inlawrev-3622	1240	5	-	-	SYM
inlawrev-3622	1240	6	83	83	NUM
inlawrev-3622	1240	7	.	.	PUNCT
inlawrev-3622	1240	8	279	279	NUM
inlawrev-3622	1240	9	.	.	PUNCT
inlawrev-3622	1241	1	i	i	PRON
inlawrev-3622	1241	2	d.	d.	PROPN
inlawrev-3622	1241	3	at	at	ADP
inlawrev-3622	1241	4	1083	1083	NUM
inlawrev-3622	1241	5	(	(	PUNCT
inlawrev-3622	1241	6	quoting	quote	VERB
inlawrev-3622	1241	7	ind	ind	PROPN
inlawrev-3622	1241	8	.	.	PUNCT
inlawrev-3622	1242	1	code	code	PROPN
inlawrev-3622	1242	2	§	§	PROPN
inlawrev-3622	1242	3	33	33	NUM
inlawrev-3622	1242	4	-	-	SYM
inlawrev-3622	1242	5	3	3	NUM
inlawrev-3622	1242	6	-	-	SYM
inlawrev-3622	1242	7	5	5	NUM
inlawrev-3622	1242	8	-	-	SYM
inlawrev-3622	1242	9	2	2	NUM
inlawrev-3622	1242	10	(	(	PUNCT
inlawrev-3622	1242	11	2001	2001	NUM
inlawrev-3622	1242	12	)	)	PUNCT
inlawrev-3622	1242	13	)	)	PUNCT
inlawrev-3622	1242	14	.	.	PUNCT
inlawrev-3622	1243	1	280	280	NUM
inlawrev-3622	1243	2	.	.	X
inlawrev-3622	1243	3	706	706	NUM
inlawrev-3622	1243	4	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1243	5	270	270	NUM
inlawrev-3622	1243	6	(	(	PUNCT
inlawrev-3622	1243	7	ind	ind	NOUN
inlawrev-3622	1243	8	.	.	PUNCT
inlawrev-3622	1244	1	tax	tax	PROPN
inlawrev-3622	1244	2	ct	ct	PROPN
inlawrev-3622	1244	3	.	.	PROPN
inlawrev-3622	1244	4	1999	1999	NUM
inlawrev-3622	1244	5	)	)	PUNCT
inlawrev-3622	1244	6	.	.	PUNCT
inlawrev-3622	1245	1	281	281	NUM
inlawrev-3622	1245	2	.	.	PUNCT
inlawrev-3622	1246	1	ispat	ispat	PROPN
inlawrev-3622	1246	2	,	,	PUNCT
inlawrev-3622	1246	3	757	757	NUM
inlawrev-3622	1246	4	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1246	5	at	at	ADP
inlawrev-3622	1246	6	1084	1084	NUM
inlawrev-3622	1246	7	.	.	PUNCT
inlawrev-3622	1247	1	1288	1288	NUM
inlawrev-3622	1247	2	indiana	indiana	PROPN
inlawrev-3622	1247	3	law	law	PROPN
inlawrev-3622	1247	4	review	review	NOUN
inlawrev-3622	1247	5	[	[	X
inlawrev-3622	1247	6	vol	vol	NOUN
inlawrev-3622	1247	7	.	.	PUNCT
inlawrev-3622	1248	1	36:1251	36:1251	NUM
inlawrev-3622	1248	2	assessor	assessor	NOUN
inlawrev-3622	1248	3	'	'	PART
inlawrev-3622	1248	4	s	s	NOUN
inlawrev-3622	1248	5	delegation	delegation	NOUN
inlawrev-3622	1248	6	ofhis	ofhis	NOUN
inlawrev-3622	1248	7	duties	duty	NOUN
inlawrev-3622	1248	8	was	be	AUX
inlawrev-3622	1248	9	lawful	lawful	ADJ
inlawrev-3622	1248	10	.	.	PUNCT
inlawrev-3622	1249	1	the	the	DET
inlawrev-3622	1249	2	tax	tax	NOUN
inlawrev-3622	1249	3	court	court	NOUN
inlawrev-3622	1249	4	disagreed	disagree	VERB
inlawrev-3622	1249	5	with	with	ADP
inlawrev-3622	1249	6	the	the	DET
inlawrev-3622	1249	7	state	state	NOUN
inlawrev-3622	1249	8	board	board	NOUN
inlawrev-3622	1249	9	and	and	CCONJ
inlawrev-3622	1249	10	the	the	DET
inlawrev-3622	1249	11	assessor	assessor	NOUN
inlawrev-3622	1249	12	,	,	PUNCT
inlawrev-3622	1249	13	stating	state	VERB
inlawrev-3622	1249	14	that	that	SCONJ
inlawrev-3622	1249	15	there	there	PRON
inlawrev-3622	1249	16	was	be	VERB
inlawrev-3622	1249	17	no	no	DET
inlawrev-3622	1249	18	statutory	statutory	ADJ
inlawrev-3622	1249	19	basis	basis	NOUN
inlawrev-3622	1249	20	for	for	ADP
inlawrev-3622	1249	21	delegation	delegation	NOUN
inlawrev-3622	1249	22	of	of	ADP
inlawrev-3622	1249	23	auditing	auditing	NOUN
inlawrev-3622	1249	24	duties	duty	NOUN
inlawrev-3622	1249	25	to	to	ADP
inlawrev-3622	1249	26	third	third	ADJ
inlawrev-3622	1249	27	parties	party	NOUN
inlawrev-3622	1249	28	.	.	PUNCT
inlawrev-3622	1250	1	while	while	SCONJ
inlawrev-3622	1250	2	it	it	PRON
inlawrev-3622	1250	3	acknowledged	acknowledge	VERB
inlawrev-3622	1250	4	that	that	SCONJ
inlawrev-3622	1250	5	the	the	DET
inlawrev-3622	1250	6	legislature	legislature	NOUN
inlawrev-3622	1250	7	granted	grant	VERB
inlawrev-3622	1250	8	counties	county	NOUN
inlawrev-3622	1250	9	authority	authority	NOUN
inlawrev-3622	1250	10	to	to	PART
inlawrev-3622	1250	11	employ	employ	VERB
inlawrev-3622	1250	12	third	third	ADJ
inlawrev-3622	1250	13	parties	party	NOUN
inlawrev-3622	1250	14	in	in	ADP
inlawrev-3622	1250	15	matters	matter	NOUN
inlawrev-3622	1250	16	involving	involve	VERB
inlawrev-3622	1250	17	real	real	ADJ
inlawrev-3622	1250	18	property	property	NOUN
inlawrev-3622	1250	19	,	,	PUNCT
inlawrev-3622	1250	20	it	it	PRON
inlawrev-3622	1250	21	held	hold	VERB
inlawrev-3622	1250	22	that	that	SCONJ
inlawrev-3622	1250	23	the	the	DET
inlawrev-3622	1250	24	statute	statute	NOUN
inlawrev-3622	1250	25	intended	intend	VERB
inlawrev-3622	1250	26	to	to	PART
inlawrev-3622	1250	27	impliedly	impliedly	ADV
inlawrev-3622	1250	28	exclude	exclude	VERB
inlawrev-3622	1250	29	those	those	PRON
inlawrev-3622	1250	30	not	not	PART
inlawrev-3622	1250	31	specifically	specifically	ADV
inlawrev-3622	1250	32	enumerated	enumerate	VERB
inlawrev-3622	1250	33	like	like	ADP
inlawrev-3622	1250	34	auditing	audit	VERB
inlawrev-3622	1250	35	.	.	PUNCT
inlawrev-3622	1251	1	282	282	NUM
inlawrev-3622	1251	2	thus	thus	ADV
inlawrev-3622	1251	3	,	,	PUNCT
inlawrev-3622	1251	4	it	it	PRON
inlawrev-3622	1251	5	ruled	rule	VERB
inlawrev-3622	1251	6	that	that	SCONJ
inlawrev-3622	1251	7	the	the	DET
inlawrev-3622	1251	8	assessor	assessor	NOUN
inlawrev-3622	1251	9	's	's	PART
inlawrev-3622	1251	10	delegation	delegation	NOUN
inlawrev-3622	1251	11	ofauditing	ofaudite	VERB
inlawrev-3622	1251	12	duties	duty	NOUN
inlawrev-3622	1251	13	for	for	ADP
inlawrev-3622	1251	14	personal	personal	ADJ
inlawrev-3622	1251	15	property	property	NOUN
inlawrev-3622	1251	16	to	to	ADP
inlawrev-3622	1251	17	tma	tma	PROPN
inlawrev-3622	1251	18	was	be	AUX
inlawrev-3622	1251	19	an	an	DET
inlawrev-3622	1251	20	unlawful	unlawful	ADJ
inlawrev-3622	1251	21	act	act	NOUN
inlawrev-3622	1251	22	.	.	PUNCT
inlawrev-3622	1252	1	the	the	DET
inlawrev-3622	1252	2	tax	tax	NOUN
inlawrev-3622	1252	3	court	court	NOUN
inlawrev-3622	1252	4	dismissed	dismiss	VERB
inlawrev-3622	1252	5	the	the	DET
inlawrev-3622	1252	6	state	state	NOUN
inlawrev-3622	1252	7	board	board	NOUN
inlawrev-3622	1252	8	's	's	PART
inlawrev-3622	1252	9	motion	motion	NOUN
inlawrev-3622	1252	10	to	to	PART
inlawrev-3622	1252	11	dismiss	dismiss	VERB
inlawrev-3622	1252	12	and	and	CCONJ
inlawrev-3622	1252	13	enjoined	enjoin	VERB
inlawrev-3622	1252	14	the	the	DET
inlawrev-3622	1252	15	assessor	assessor	NOUN
inlawrev-3622	1252	16	from	from	ADP
inlawrev-3622	1252	17	delegating	delegate	VERB
inlawrev-3622	1252	18	personal	personal	ADJ
inlawrev-3622	1252	19	property	property	NOUN
inlawrev-3622	1252	20	assessment	assessment	NOUN
inlawrev-3622	1252	21	duties	duty	NOUN
inlawrev-3622	1252	22	to	to	ADP
inlawrev-3622	1252	23	tma	tma	PROPN
inlawrev-3622	1252	24	.	.	PROPN
inlawrev-3622	1253	1	4	4	X
inlawrev-3622	1253	2	.	.	X
inlawrev-3622	1253	3	cooke	cooke	PROPN
inlawrev-3622	1253	4	chevrolet	chevrolet	PROPN
inlawrev-3622	1253	5	co.	co.	PROPN
inlawrev-3622	1254	1	v.	v.	ADP
inlawrev-3622	1254	2	state	state	PROPN
inlawrev-3622	1254	3	board	board	PROPN
inlawrev-3622	1254	4	of	of	ADP
inlawrev-3622	1254	5	tax	tax	NOUN
inlawrev-3622	1254	6	commissioners	commissioner	NOUN
inlawrev-3622	1254	7	.	.	PUNCT
inlawrev-3622	1255	1	1	1	NUM
inlawrev-3622	1255	2	™	™	X
inlawrev-3622	1255	3	—cooke	—cooke	ADJ
inlawrev-3622	1255	4	chevrolet	chevrolet	PROPN
inlawrev-3622	1255	5	company	company	PROPN
inlawrev-3622	1255	6	(	(	PUNCT
inlawrev-3622	1255	7	"	"	PUNCT
inlawrev-3622	1255	8	cooke	cooke	PROPN
inlawrev-3622	1255	9	"	"	PUNCT
inlawrev-3622	1255	10	)	)	PUNCT
inlawrev-3622	1255	11	is	be	AUX
inlawrev-3622	1255	12	a	a	DET
inlawrev-3622	1255	13	car	car	NOUN
inlawrev-3622	1255	14	dealership	dealership	NOUN
inlawrev-3622	1255	15	located	locate	VERB
inlawrev-3622	1255	16	in	in	ADP
inlawrev-3622	1255	17	vanderburgh	vanderburgh	PROPN
inlawrev-3622	1255	18	county	county	PROPN
inlawrev-3622	1255	19	,	,	PUNCT
inlawrev-3622	1255	20	indiana	indiana	PROPN
inlawrev-3622	1255	21	.	.	PUNCT
inlawrev-3622	1256	1	in	in	ADP
inlawrev-3622	1256	2	august	august	PROPN
inlawrev-3622	1256	3	1991	1991	NUM
inlawrev-3622	1256	4	,	,	PUNCT
inlawrev-3622	1256	5	the	the	DET
inlawrev-3622	1256	6	township	township	NOUN
inlawrev-3622	1256	7	assessor	assessor	NOUN
inlawrev-3622	1256	8	valued	value	VERB
inlawrev-3622	1256	9	cooke	cooke	PROPN
inlawrev-3622	1256	10	's	's	PART
inlawrev-3622	1256	11	commercial	commercial	ADJ
inlawrev-3622	1256	12	land	land	NOUN
inlawrev-3622	1256	13	at	at	ADP
inlawrev-3622	1256	14	$	$	SYM
inlawrev-3622	1256	15	29,970	29,970	NUM
inlawrev-3622	1256	16	and	and	CCONJ
inlawrev-3622	1256	17	improvements	improvement	NOUN
inlawrev-3622	1256	18	at	at	ADP
inlawrev-3622	1256	19	$	$	SYM
inlawrev-3622	1256	20	84,730	84,730	NUM
inlawrev-3622	1256	21	.	.	PUNCT
inlawrev-3622	1257	1	in	in	ADP
inlawrev-3622	1257	2	october	october	PROPN
inlawrev-3622	1257	3	1991	1991	NUM
inlawrev-3622	1257	4	,	,	PUNCT
inlawrev-3622	1257	5	the	the	DET
inlawrev-3622	1257	6	vanderburgh	vanderburgh	PROPN
inlawrev-3622	1257	7	county	county	NOUN
inlawrev-3622	1257	8	assessor	assessor	NOUN
inlawrev-3622	1257	9	filed	file	VERB
inlawrev-3622	1257	10	a	a	DET
inlawrev-3622	1257	11	130	130	NUM
inlawrev-3622	1257	12	petition	petition	NOUN
inlawrev-3622	1257	13	with	with	ADP
inlawrev-3622	1257	14	the	the	DET
inlawrev-3622	1257	15	county	county	NOUN
inlawrev-3622	1257	16	board	board	NOUN
inlawrev-3622	1257	17	alleging	allege	VERB
inlawrev-3622	1257	18	that	that	SCONJ
inlawrev-3622	1257	19	the	the	DET
inlawrev-3622	1257	20	township	township	NOUN
inlawrev-3622	1257	21	's	's	PART
inlawrev-3622	1257	22	assessment	assessment	NOUN
inlawrev-3622	1257	23	was	be	AUX
inlawrev-3622	1257	24	too	too	ADV
inlawrev-3622	1257	25	high	high	ADJ
inlawrev-3622	1257	26	.	.	PUNCT
inlawrev-3622	1258	1	as	as	ADP
inlawrev-3622	1258	2	a	a	DET
inlawrev-3622	1258	3	direct	direct	ADJ
inlawrev-3622	1258	4	result	result	NOUN
inlawrev-3622	1258	5	,	,	PUNCT
inlawrev-3622	1258	6	the	the	DET
inlawrev-3622	1258	7	county	county	NOUN
inlawrev-3622	1258	8	board	board	NOUN
inlawrev-3622	1258	9	reduced	reduce	VERB
inlawrev-3622	1258	10	the	the	DET
inlawrev-3622	1258	11	assessment	assessment	NOUN
inlawrev-3622	1258	12	of	of	ADP
inlawrev-3622	1258	13	the	the	DET
inlawrev-3622	1258	14	land	land	NOUN
inlawrev-3622	1258	15	to	to	ADP
inlawrev-3622	1258	16	$	$	SYM
inlawrev-3622	1258	17	17,970	17,970	NUM
inlawrev-3622	1258	18	and	and	CCONJ
inlawrev-3622	1258	19	the	the	DET
inlawrev-3622	1258	20	improvements	improvement	NOUN
inlawrev-3622	1258	21	to	to	ADP
inlawrev-3622	1258	22	$	$	SYM
inlawrev-3622	1258	23	72,070	72,070	NUM
inlawrev-3622	1258	24	.	.	PUNCT
inlawrev-3622	1259	1	the	the	DET
inlawrev-3622	1259	2	township	township	NOUN
inlawrev-3622	1259	3	assessor	assessor	NOUN
inlawrev-3622	1259	4	filed	file	VERB
inlawrev-3622	1259	5	a	a	DET
inlawrev-3622	1259	6	13	13	NUM
inlawrev-3622	1259	7	1	1	NUM
inlawrev-3622	1259	8	petition	petition	NOUN
inlawrev-3622	1259	9	with	with	ADP
inlawrev-3622	1259	10	the	the	DET
inlawrev-3622	1259	11	state	state	NOUN
inlawrev-3622	1259	12	board	board	NOUN
inlawrev-3622	1259	13	in	in	ADP
inlawrev-3622	1259	14	november	november	PROPN
inlawrev-3622	1259	15	1	1	NUM
inlawrev-3622	1259	16	99	99	NUM
inlawrev-3622	1259	17	1	1	NUM
inlawrev-3622	1259	18	,	,	PUNCT
inlawrev-3622	1259	19	asserting	assert	VERB
inlawrev-3622	1259	20	that	that	SCONJ
inlawrev-3622	1259	21	the	the	DET
inlawrev-3622	1259	22	vanderburgh	vanderburgh	PROPN
inlawrev-3622	1259	23	county	county	NOUN
inlawrev-3622	1259	24	assessor	assessor	NOUN
inlawrev-3622	1259	25	was	be	AUX
inlawrev-3622	1259	26	not	not	PART
inlawrev-3622	1259	27	authorized	authorize	VERB
inlawrev-3622	1259	28	to	to	PART
inlawrev-3622	1259	29	file	file	VERB
inlawrev-3622	1259	30	the	the	DET
inlawrev-3622	1259	31	petition	petition	NOUN
inlawrev-3622	1259	32	on	on	ADP
inlawrev-3622	1259	33	behalf	behalf	NOUN
inlawrev-3622	1259	34	of	of	ADP
inlawrev-3622	1259	35	cooke	cooke	PROPN
inlawrev-3622	1259	36	.	.	PUNCT
inlawrev-3622	1260	1	284	284	NUM
inlawrev-3622	1260	2	in	in	ADP
inlawrev-3622	1260	3	its	its	PRON
inlawrev-3622	1260	4	final	final	ADJ
inlawrev-3622	1260	5	determination	determination	NOUN
inlawrev-3622	1260	6	,	,	PUNCT
inlawrev-3622	1260	7	the	the	DET
inlawrev-3622	1260	8	state	state	NOUN
inlawrev-3622	1260	9	board	board	NOUN
inlawrev-3622	1260	10	decided	decide	VERB
inlawrev-3622	1260	11	that	that	SCONJ
inlawrev-3622	1260	12	only	only	ADV
inlawrev-3622	1260	13	cooke	cooke	PROPN
inlawrev-3622	1260	14	and	and	CCONJ
inlawrev-3622	1260	15	not	not	PART
inlawrev-3622	1260	16	the	the	DET
inlawrev-3622	1260	17	county	county	NOUN
inlawrev-3622	1260	18	assessor	assessor	NOUN
inlawrev-3622	1260	19	was	be	AUX
inlawrev-3622	1260	20	permitted	permit	VERB
inlawrev-3622	1260	21	to	to	PART
inlawrev-3622	1260	22	file	file	VERB
inlawrev-3622	1260	23	a	a	DET
inlawrev-3622	1260	24	1	1	NUM
inlawrev-3622	1260	25	30	30	NUM
inlawrev-3622	1260	26	petition	petition	NOUN
inlawrev-3622	1260	27	.	.	PUNCT
inlawrev-3622	1261	1	therefore	therefore	ADV
inlawrev-3622	1261	2	,	,	PUNCT
inlawrev-3622	1261	3	it	it	PRON
inlawrev-3622	1261	4	reasoned	reason	VERB
inlawrev-3622	1261	5	that	that	SCONJ
inlawrev-3622	1261	6	the	the	DET
inlawrev-3622	1261	7	county	county	NOUN
inlawrev-3622	1261	8	assessor	assessor	NOUN
inlawrev-3622	1261	9	's	's	PART
inlawrev-3622	1261	10	130	130	NUM
inlawrev-3622	1261	11	petition	petition	NOUN
inlawrev-3622	1261	12	was	be	AUX
inlawrev-3622	1261	13	not	not	PART
inlawrev-3622	1261	14	properly	properly	ADV
inlawrev-3622	1261	15	before	before	ADP
inlawrev-3622	1261	16	the	the	DET
inlawrev-3622	1261	17	county	county	NOUN
inlawrev-3622	1261	18	board	board	NOUN
inlawrev-3622	1261	19	and	and	CCONJ
inlawrev-3622	1261	20	any	any	DET
inlawrev-3622	1261	21	subsequent	subsequent	ADJ
inlawrev-3622	1261	22	action	action	NOUN
inlawrev-3622	1261	23	by	by	ADP
inlawrev-3622	1261	24	the	the	DET
inlawrev-3622	1261	25	county	county	NOUN
inlawrev-3622	1261	26	board	board	NOUN
inlawrev-3622	1261	27	(	(	PUNCT
inlawrev-3622	1261	28	i.e.	i.e.	X
inlawrev-3622	1261	29	,	,	PUNCT
inlawrev-3622	1261	30	reducing	reduce	VERB
inlawrev-3622	1261	31	the	the	DET
inlawrev-3622	1261	32	assessed	assessed	ADJ
inlawrev-3622	1261	33	values	value	NOUN
inlawrev-3622	1261	34	)	)	PUNCT
inlawrev-3622	1261	35	was	be	AUX
inlawrev-3622	1261	36	void	void	ADJ
inlawrev-3622	1261	37	.	.	PUNCT
inlawrev-3622	1262	1	the	the	DET
inlawrev-3622	1262	2	state	state	PROPN
inlawrev-3622	1262	3	board	board	NOUN
inlawrev-3622	1262	4	found	find	VERB
inlawrev-3622	1262	5	no	no	DET
inlawrev-3622	1262	6	reason	reason	NOUN
inlawrev-3622	1262	7	to	to	PART
inlawrev-3622	1262	8	consider	consider	VERB
inlawrev-3622	1262	9	the	the	DET
inlawrev-3622	1262	10	merits	merit	NOUN
inlawrev-3622	1262	11	ofthe	ofthe	VERB
inlawrev-3622	1262	12	1	1	NUM
inlawrev-3622	1262	13	3	3	NUM
inlawrev-3622	1262	14	1	1	NUM
inlawrev-3622	1262	15	petition	petition	NOUN
inlawrev-3622	1262	16	filed	file	VERB
inlawrev-3622	1262	17	by	by	ADP
inlawrev-3622	1262	18	the	the	DET
inlawrev-3622	1262	19	township	township	NOUN
inlawrev-3622	1262	20	assessor	assessor	NOUN
inlawrev-3622	1262	21	and	and	CCONJ
inlawrev-3622	1262	22	reinstated	reinstate	VERB
inlawrev-3622	1262	23	the	the	DET
inlawrev-3622	1262	24	initial	initial	ADJ
inlawrev-3622	1262	25	assessment	assessment	NOUN
inlawrev-3622	1262	26	rendered	render	VERB
inlawrev-3622	1262	27	by	by	ADP
inlawrev-3622	1262	28	the	the	DET
inlawrev-3622	1262	29	township	township	NOUN
inlawrev-3622	1262	30	assessor	assessor	NOUN
inlawrev-3622	1262	31	.	.	PUNCT
inlawrev-3622	1263	1	cooke	cooke	PROPN
inlawrev-3622	1263	2	filed	file	VERB
inlawrev-3622	1263	3	an	an	DET
inlawrev-3622	1263	4	appeal	appeal	NOUN
inlawrev-3622	1263	5	to	to	ADP
inlawrev-3622	1263	6	the	the	DET
inlawrev-3622	1263	7	tax	tax	NOUN
inlawrev-3622	1263	8	court	court	NOUN
inlawrev-3622	1263	9	in	in	ADP
inlawrev-3622	1263	10	january	january	PROPN
inlawrev-3622	1263	11	1997	1997	NUM
inlawrev-3622	1263	12	.	.	PUNCT
inlawrev-3622	1264	1	285	285	NUM
inlawrev-3622	1264	2	on	on	ADP
inlawrev-3622	1264	3	appeal	appeal	NOUN
inlawrev-3622	1264	4	,	,	PUNCT
inlawrev-3622	1264	5	the	the	DET
inlawrev-3622	1264	6	state	state	NOUN
inlawrev-3622	1264	7	board	board	NOUN
inlawrev-3622	1264	8	argued	argue	VERB
inlawrev-3622	1264	9	that	that	SCONJ
inlawrev-3622	1264	10	only	only	ADJ
inlawrev-3622	1264	11	taxpayers	taxpayer	NOUN
inlawrev-3622	1264	12	are	be	AUX
inlawrev-3622	1264	13	permitted	permit	VERB
inlawrev-3622	1264	14	to	to	PART
inlawrev-3622	1264	15	file	file	VERB
inlawrev-3622	1264	16	130	130	NUM
inlawrev-3622	1264	17	petitions	petition	NOUN
inlawrev-3622	1264	18	,	,	PUNCT
inlawrev-3622	1264	19	and	and	CCONJ
inlawrev-3622	1264	20	that	that	SCONJ
inlawrev-3622	1264	21	one	one	NOUN
inlawrev-3622	1264	22	filed	file	VERB
inlawrev-3622	1264	23	by	by	ADP
inlawrev-3622	1264	24	the	the	DET
inlawrev-3622	1264	25	county	county	NOUN
inlawrev-3622	1264	26	board	board	NOUN
inlawrev-3622	1264	27	was	be	AUX
inlawrev-3622	1264	28	void	void	ADJ
inlawrev-3622	1264	29	as	as	ADP
inlawrev-3622	1264	30	a	a	DET
inlawrev-3622	1264	31	result	result	NOUN
inlawrev-3622	1264	32	.	.	PUNCT
inlawrev-3622	1265	1	it	it	PRON
inlawrev-3622	1265	2	thus	thus	ADV
inlawrev-3622	1265	3	stipulated	stipulate	VERB
inlawrev-3622	1265	4	that	that	SCONJ
inlawrev-3622	1265	5	it	it	PRON
inlawrev-3622	1265	6	was	be	AUX
inlawrev-3622	1265	7	improper	improper	ADJ
inlawrev-3622	1265	8	to	to	PART
inlawrev-3622	1265	9	consider	consider	VERB
inlawrev-3622	1265	10	the	the	DET
inlawrev-3622	1265	11	merits	merit	NOUN
inlawrev-3622	1265	12	ofthe	ofthe	PROPN
inlawrev-3622	1265	13	township	township	NOUN
inlawrev-3622	1265	14	assessor	assessor	NOUN
inlawrev-3622	1265	15	's	's	PART
inlawrev-3622	1265	16	131	131	NUM
inlawrev-3622	1265	17	petition	petition	NOUN
inlawrev-3622	1265	18	.	.	PUNCT
inlawrev-3622	1266	1	the	the	DET
inlawrev-3622	1266	2	tax	tax	NOUN
inlawrev-3622	1266	3	court	court	NOUN
inlawrev-3622	1266	4	decided	decide	VERB
inlawrev-3622	1266	5	otherwise	otherwise	ADV
inlawrev-3622	1266	6	,	,	PUNCT
inlawrev-3622	1266	7	agreeing	agree	VERB
inlawrev-3622	1266	8	instead	instead	ADV
inlawrev-3622	1266	9	with	with	ADP
inlawrev-3622	1266	10	cooke	cooke	PROPN
inlawrev-3622	1266	11	's	's	PART
inlawrev-3622	1266	12	argument	argument	NOUN
inlawrev-3622	1266	13	.	.	PUNCT
inlawrev-3622	1267	1	the	the	DET
inlawrev-3622	1267	2	tax	tax	NOUN
inlawrev-3622	1267	3	court	court	NOUN
inlawrev-3622	1267	4	,	,	PUNCT
inlawrev-3622	1267	5	citing	cite	VERB
inlawrev-3622	1267	6	favorably	favorably	ADV
inlawrev-3622	1267	7	to	to	ADP
inlawrev-3622	1267	8	indiana	indiana	PROPN
inlawrev-3622	1267	9	code	code	PROPN
inlawrev-3622	1267	10	section	section	NOUN
inlawrev-3622	1267	11	6	6	NUM
inlawrev-3622	1267	12	-	-	SYM
inlawrev-3622	1267	13	1.1	1.1	NUM
inlawrev-3622	1267	14	-	-	PUNCT
inlawrev-3622	1267	15	13	13	NUM
inlawrev-3622	1267	16	-	-	SYM
inlawrev-3622	1267	17	5	5	NUM
inlawrev-3622	1267	18	and	and	CCONJ
inlawrev-3622	1267	19	wetzel	wetzel	PROPN
inlawrev-3622	1267	20	enterprises	enterprises	PROPN
inlawrev-3622	1267	21	,	,	PUNCT
inlawrev-3622	1267	22	inc	inc	PROPN
inlawrev-3622	1267	23	.	.	PROPN
inlawrev-3622	1267	24	v.	v.	ADP
inlawrev-3622	1267	25	state	state	PROPN
inlawrev-3622	1267	26	board	board	PROPN
inlawrev-3622	1267	27	of	of	ADP
inlawrev-3622	1267	28	tax	tax	NOUN
inlawrev-3622	1267	29	commissioners	commissioner	NOUN
inlawrev-3622	1267	30	™	™	VERB
inlawrev-3622	1267	31	held	hold	VERB
inlawrev-3622	1267	32	that	that	SCONJ
inlawrev-3622	1267	33	"	"	PUNCT
inlawrev-3622	1267	34	the	the	DET
inlawrev-3622	1267	35	county	county	NOUN
inlawrev-3622	1267	36	assessor	assessor	NOUN
inlawrev-3622	1267	37	could	could	AUX
inlawrev-3622	1267	38	bring	bring	VERB
inlawrev-3622	1267	39	cooke	cooke	PROPN
inlawrev-3622	1267	40	's	's	PART
inlawrev-3622	1267	41	assessment	assessment	NOUN
inlawrev-3622	1267	42	to	to	ADP
inlawrev-3622	1267	43	the	the	DET
inlawrev-3622	1267	44	attention	attention	NOUN
inlawrev-3622	1267	45	of	of	ADP
inlawrev-3622	1267	46	the	the	DET
inlawrev-3622	1267	47	[	[	X
inlawrev-3622	1267	48	state	state	NOUN
inlawrev-3622	1267	49	board	board	NOUN
inlawrev-3622	1267	50	]	]	PUNCT
inlawrev-3622	1267	51	by	by	ADP
inlawrev-3622	1267	52	filing	file	VERB
inlawrev-3622	1267	53	a	a	DET
inlawrev-3622	1267	54	130	130	NUM
inlawrev-3622	1267	55	petition	petition	NOUN
inlawrev-3622	1267	56	.	.	PUNCT
inlawrev-3622	1267	57	.	.	PUNCT
inlawrev-3622	1267	58	.	.	PUNCT
inlawrev-3622	1268	1	,	,	PUNCT
inlawrev-3622	1268	2	"	"	PUNCT
inlawrev-3622	1268	3	287	287	NUM
inlawrev-3622	1268	4	it	it	PRON
inlawrev-3622	1268	5	therefore	therefore	ADV
inlawrev-3622	1268	6	decided	decide	VERB
inlawrev-3622	1268	7	that	that	SCONJ
inlawrev-3622	1268	8	the	the	DET
inlawrev-3622	1268	9	county	county	NOUN
inlawrev-3622	1268	10	board	board	NOUN
inlawrev-3622	1268	11	's	's	PART
inlawrev-3622	1268	12	reassessment	reassessment	NOUN
inlawrev-3622	1268	13	was	be	AUX
inlawrev-3622	1268	14	not	not	PART
inlawrev-3622	1268	15	void	void	ADJ
inlawrev-3622	1268	16	,	,	PUNCT
inlawrev-3622	1268	17	and	and	CCONJ
inlawrev-3622	1268	18	the	the	DET
inlawrev-3622	1268	19	state	state	NOUN
inlawrev-3622	1268	20	board	board	NOUN
inlawrev-3622	1268	21	should	should	AUX
inlawrev-3622	1268	22	have	have	AUX
inlawrev-3622	1268	23	considered	consider	VERB
inlawrev-3622	1268	24	the	the	DET
inlawrev-3622	1268	25	township	township	NOUN
inlawrev-3622	1268	26	assessor	assessor	NOUN
inlawrev-3622	1268	27	's	's	PART
inlawrev-3622	1268	28	131	131	NUM
inlawrev-3622	1268	29	petition	petition	NOUN
inlawrev-3622	1268	30	.	.	PUNCT
inlawrev-3622	1269	1	the	the	DET
inlawrev-3622	1269	2	tax	tax	NOUN
inlawrev-3622	1269	3	court	court	NOUN
inlawrev-3622	1269	4	then	then	ADV
inlawrev-3622	1269	5	determined	determine	VERB
inlawrev-3622	1269	6	that	that	SCONJ
inlawrev-3622	1269	7	the	the	DET
inlawrev-3622	1269	8	state	state	NOUN
inlawrev-3622	1269	9	board	board	NOUN
inlawrev-3622	1269	10	acted	act	VERB
inlawrev-3622	1269	11	arbitrarily	arbitrarily	ADV
inlawrev-3622	1269	12	and	and	CCONJ
inlawrev-3622	1269	13	capriciously	capriciously	ADV
inlawrev-3622	1269	14	,	,	PUNCT
inlawrev-3622	1269	15	reversed	reverse	VERB
inlawrev-3622	1269	16	the	the	DET
inlawrev-3622	1269	17	282	282	NUM
inlawrev-3622	1269	18	.	.	PUNCT
inlawrev-3622	1270	1	i	i	PRON
inlawrev-3622	1270	2	d.	d.	PROPN
inlawrev-3622	1270	3	at	at	ADP
inlawrev-3622	1270	4	1085	1085	NUM
inlawrev-3622	1270	5	(	(	PUNCT
inlawrev-3622	1270	6	citing	cite	VERB
inlawrev-3622	1270	7	ind	ind	NOUN
inlawrev-3622	1270	8	.	.	PUNCT
inlawrev-3622	1271	1	code	code	PROPN
inlawrev-3622	1271	2	§	§	PROPN
inlawrev-3622	1271	3	6	6	NUM
inlawrev-3622	1271	4	-	-	SYM
inlawrev-3622	1271	5	1.1	1.1	NUM
inlawrev-3622	1271	6	-	-	PUNCT
inlawrev-3622	1271	7	4	4	NUM
inlawrev-3622	1271	8	-	-	NUM
inlawrev-3622	1271	9	16	16	NUM
inlawrev-3622	1271	10	,	,	PUNCT
inlawrev-3622	1271	11	17	17	NUM
inlawrev-3622	1271	12	,	,	PUNCT
inlawrev-3622	1271	13	18	18	NUM
inlawrev-3622	1271	14	(	(	PUNCT
inlawrev-3622	1271	15	2002	2002	NUM
inlawrev-3622	1271	16	)	)	PUNCT
inlawrev-3622	1271	17	)	)	PUNCT
inlawrev-3622	1271	18	.	.	PUNCT
inlawrev-3622	1272	1	283	283	NUM
inlawrev-3622	1272	2	.	.	PUNCT
inlawrev-3622	1273	1	756	756	NUM
inlawrev-3622	1273	2	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1273	3	1	1	NUM
inlawrev-3622	1273	4	121	121	NUM
inlawrev-3622	1273	5	(	(	PUNCT
inlawrev-3622	1273	6	ind	ind	NOUN
inlawrev-3622	1273	7	.	.	PUNCT
inlawrev-3622	1274	1	tax	tax	PROPN
inlawrev-3622	1274	2	ct	ct	PROPN
inlawrev-3622	1274	3	.	.	PROPN
inlawrev-3622	1274	4	2001	2001	NUM
inlawrev-3622	1274	5	)	)	PUNCT
inlawrev-3622	1274	6	.	.	PUNCT
inlawrev-3622	1275	1	284	284	NUM
inlawrev-3622	1275	2	.	.	PUNCT
inlawrev-3622	1276	1	i	i	PRON
inlawrev-3622	1276	2	d.	d.	PROPN
inlawrev-3622	1276	3	285	285	NUM
inlawrev-3622	1276	4	.	.	PUNCT
inlawrev-3622	1277	1	i	i	PRON
inlawrev-3622	1277	2	d.	d.	PROPN
inlawrev-3622	1277	3	at	at	ADP
inlawrev-3622	1277	4	1123	1123	NUM
inlawrev-3622	1277	5	.	.	PUNCT
inlawrev-3622	1278	1	286	286	NUM
inlawrev-3622	1278	2	.	.	PUNCT
inlawrev-3622	1279	1	694	694	NUM
inlawrev-3622	1279	2	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1279	3	1259	1259	NUM
inlawrev-3622	1279	4	(	(	PUNCT
inlawrev-3622	1279	5	ind	ind	NOUN
inlawrev-3622	1279	6	.	.	PUNCT
inlawrev-3622	1280	1	tax	tax	PROPN
inlawrev-3622	1280	2	ct	ct	PROPN
inlawrev-3622	1280	3	.	.	PROPN
inlawrev-3622	1280	4	1998	1998	NUM
inlawrev-3622	1280	5	)	)	PUNCT
inlawrev-3622	1280	6	.	.	PUNCT
inlawrev-3622	1281	1	287	287	NUM
inlawrev-3622	1281	2	.	.	PUNCT
inlawrev-3622	1282	1	cooke	cooke	PROPN
inlawrev-3622	1282	2	chevrolet	chevrolet	PROPN
inlawrev-3622	1282	3	,	,	PUNCT
inlawrev-3622	1282	4	756	756	NUM
inlawrev-3622	1282	5	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1282	6	at	at	ADP
inlawrev-3622	1282	7	1	1	NUM
inlawrev-3622	1282	8	124	124	NUM
inlawrev-3622	1282	9	.	.	PUNCT
inlawrev-3622	1283	1	2003	2003	NUM
inlawrev-3622	1283	2	]	]	PUNCT
inlawrev-3622	1283	3	taxation	taxation	NOUN
inlawrev-3622	1283	4	1289	1289	NUM
inlawrev-3622	1283	5	state	state	PROPN
inlawrev-3622	1283	6	board	board	NOUN
inlawrev-3622	1283	7	's	's	PART
inlawrev-3622	1283	8	final	final	ADJ
inlawrev-3622	1283	9	determination	determination	NOUN
inlawrev-3622	1283	10	,	,	PUNCT
inlawrev-3622	1283	11	and	and	CCONJ
inlawrev-3622	1283	12	remanded	remand	VERB
inlawrev-3622	1283	13	the	the	DET
inlawrev-3622	1283	14	case	case	NOUN
inlawrev-3622	1283	15	to	to	ADP
inlawrev-3622	1283	16	the	the	DET
inlawrev-3622	1283	17	state	state	NOUN
inlawrev-3622	1283	18	board.288	board.288	ADJ
inlawrev-3622	1283	19	5	5	NUM
inlawrev-3622	1283	20	.	.	NOUN
inlawrev-3622	1283	21	inland	inland	PROPN
inlawrev-3622	1283	22	container	container	PROPN
inlawrev-3622	1283	23	corp	corp	PROPN
inlawrev-3622	1283	24	.	.	PROPN
inlawrev-3622	1284	1	v.	v.	ADP
inlawrev-3622	1284	2	state	state	PROPN
inlawrev-3622	1284	3	boardoftax	boardoftax	NOUN
inlawrev-3622	1284	4	commissioners	commissioner	NOUN
inlawrev-3622	1284	5	?	?	PUNCT
inlawrev-3622	1285	1	%	%	INTJ
inlawrev-3622	1285	2	9	9	NUM
inlawrev-3622	1285	3	—	—	PUNCT
inlawrev-3622	1285	4	inland	inland	ADJ
inlawrev-3622	1285	5	container	container	NOUN
inlawrev-3622	1285	6	corporation	corporation	NOUN
inlawrev-3622	1285	7	(	(	PUNCT
inlawrev-3622	1285	8	"	"	PUNCT
inlawrev-3622	1285	9	inland	inland	ADJ
inlawrev-3622	1285	10	"	"	PUNCT
inlawrev-3622	1285	11	)	)	PUNCT
inlawrev-3622	1285	12	operates	operate	VERB
inlawrev-3622	1285	13	a	a	DET
inlawrev-3622	1285	14	mill	mill	NOUN
inlawrev-3622	1285	15	in	in	ADP
inlawrev-3622	1285	16	vermillion	vermillion	PROPN
inlawrev-3622	1285	17	county	county	PROPN
inlawrev-3622	1285	18	,	,	PUNCT
inlawrev-3622	1285	19	indiana	indiana	PROPN
inlawrev-3622	1285	20	,	,	PUNCT
inlawrev-3622	1285	21	that	that	PRON
inlawrev-3622	1285	22	disposes	dispose	VERB
inlawrev-3622	1285	23	of	of	ADP
inlawrev-3622	1285	24	waste	waste	NOUN
inlawrev-3622	1285	25	materials	material	NOUN
inlawrev-3622	1285	26	and	and	CCONJ
inlawrev-3622	1285	27	converts	convert	VERB
inlawrev-3622	1285	28	them	they	PRON
inlawrev-3622	1285	29	into	into	ADP
inlawrev-3622	1285	30	recycled	recycled	ADJ
inlawrev-3622	1285	31	paper	paper	NOUN
inlawrev-3622	1285	32	.	.	PUNCT
inlawrev-3622	1286	1	290	290	NUM
inlawrev-3622	1286	2	in	in	ADP
inlawrev-3622	1286	3	march	march	PROPN
inlawrev-3622	1286	4	1994	1994	NUM
inlawrev-3622	1286	5	,	,	PUNCT
inlawrev-3622	1286	6	inland	inland	PROPN
inlawrev-3622	1286	7	requested	request	VERB
inlawrev-3622	1286	8	that	that	SCONJ
inlawrev-3622	1286	9	the	the	DET
inlawrev-3622	1286	10	indiana	indiana	PROPN
inlawrev-3622	1286	11	department	department	PROPN
inlawrev-3622	1286	12	of	of	ADP
inlawrev-3622	1286	13	environmental	environmental	ADJ
inlawrev-3622	1286	14	management	management	NOUN
inlawrev-3622	1286	15	certify	certify	VERB
inlawrev-3622	1286	16	its	its	PRON
inlawrev-3622	1286	17	mill	mill	NOUN
inlawrev-3622	1286	18	as	as	ADP
inlawrev-3622	1286	19	a	a	DET
inlawrev-3622	1286	20	resource	resource	NOUN
inlawrev-3622	1286	21	recovery	recovery	NOUN
inlawrev-3622	1286	22	system	system	NOUN
inlawrev-3622	1286	23	(	(	PUNCT
inlawrev-3622	1286	24	"	"	PUNCT
inlawrev-3622	1286	25	rrs	rrs	NOUN
inlawrev-3622	1286	26	"	"	PUNCT
inlawrev-3622	1286	27	)	)	PUNCT
inlawrev-3622	1286	28	,	,	PUNCT
inlawrev-3622	1286	29	which	which	PRON
inlawrev-3622	1286	30	it	it	PRON
inlawrev-3622	1286	31	did	do	VERB
inlawrev-3622	1286	32	in	in	ADP
inlawrev-3622	1286	33	april	april	PROPN
inlawrev-3622	1286	34	1994	1994	NUM
inlawrev-3622	1286	35	.	.	PUNCT
inlawrev-3622	1287	1	in	in	ADP
inlawrev-3622	1287	2	june	june	PROPN
inlawrev-3622	1287	3	1994	1994	NUM
inlawrev-3622	1287	4	,	,	PUNCT
inlawrev-3622	1287	5	inland	inland	ADV
inlawrev-3622	1287	6	filed	file	VERB
inlawrev-3622	1287	7	a	a	DET
inlawrev-3622	1287	8	claim	claim	NOUN
inlawrev-3622	1287	9	for	for	ADP
inlawrev-3622	1287	10	deduction	deduction	NOUN
inlawrev-3622	1287	11	due	due	ADJ
inlawrev-3622	1287	12	to	to	ADP
inlawrev-3622	1287	13	status	status	NOUN
inlawrev-3622	1287	14	as	as	ADP
inlawrev-3622	1287	15	an	an	DET
inlawrev-3622	1287	16	rrs	rrs	NOUN
inlawrev-3622	1287	17	(	(	PUNCT
inlawrev-3622	1287	18	rrs-1	rrs-1	NOUN
inlawrev-3622	1287	19	form	form	NOUN
inlawrev-3622	1287	20	)	)	PUNCT
inlawrev-3622	1287	21	as	as	SCONJ
inlawrev-3622	1287	22	permitted	permit	VERB
inlawrev-3622	1287	23	under	under	ADP
inlawrev-3622	1287	24	indiana	indiana	PROPN
inlawrev-3622	1287	25	code	code	PROPN
inlawrev-3622	1287	26	section	section	NOUN
inlawrev-3622	1287	27	6	6	NUM
inlawrev-3622	1287	28	-	-	SYM
inlawrev-3622	1287	29	1.1	1.1	NUM
inlawrev-3622	1287	30	-	-	NUM
inlawrev-3622	1287	31	12.28.5	12.28.5	NUM
inlawrev-3622	1287	32	.	.	PUNCT
inlawrev-3622	1288	1	the	the	DET
inlawrev-3622	1288	2	county	county	NOUN
inlawrev-3622	1288	3	assessor	assessor	NOUN
inlawrev-3622	1288	4	approved	approve	VERB
inlawrev-3622	1288	5	the	the	DET
inlawrev-3622	1288	6	form	form	NOUN
inlawrev-3622	1288	7	,	,	PUNCT
inlawrev-3622	1288	8	and	and	CCONJ
inlawrev-3622	1288	9	the	the	DET
inlawrev-3622	1288	10	auditor	auditor	NOUN
inlawrev-3622	1288	11	sent	send	VERB
inlawrev-3622	1288	12	a	a	DET
inlawrev-3622	1288	13	tax	tax	NOUN
inlawrev-3622	1288	14	statement	statement	NOUN
inlawrev-3622	1288	15	to	to	ADP
inlawrev-3622	1288	16	inland	inland	NOUN
inlawrev-3622	1288	17	that	that	PRON
inlawrev-3622	1288	18	included	include	VERB
inlawrev-3622	1288	19	the	the	DET
inlawrev-3622	1288	20	rrs	rrs	PROPN
inlawrev-3622	1288	21	deduction	deduction	NOUN
inlawrev-3622	1288	22	.	.	PUNCT
inlawrev-3622	1289	1	inland	inland	PROPN
inlawrev-3622	1289	2	paid	pay	VERB
inlawrev-3622	1289	3	the	the	DET
inlawrev-3622	1289	4	corresponding	correspond	VERB
inlawrev-3622	1289	5	taxes	taxis	NOUN
inlawrev-3622	1289	6	on	on	ADP
inlawrev-3622	1289	7	may	may	PROPN
inlawrev-3622	1289	8	10	10	NUM
inlawrev-3622	1289	9	,	,	PUNCT
inlawrev-3622	1289	10	1995.291	1995.291	NUM
inlawrev-3622	1289	11	shortly	shortly	ADV
inlawrev-3622	1289	12	thereafter	thereafter	ADV
inlawrev-3622	1289	13	,	,	PUNCT
inlawrev-3622	1289	14	the	the	DET
inlawrev-3622	1289	15	indiana	indiana	PROPN
inlawrev-3622	1289	16	legislature	legislature	NOUN
inlawrev-3622	1289	17	amended	amend	VERB
inlawrev-3622	1289	18	the	the	DET
inlawrev-3622	1289	19	statutes	statute	NOUN
inlawrev-3622	1289	20	containing	contain	VERB
inlawrev-3622	1289	21	the	the	DET
inlawrev-3622	1289	22	rrs	rrs	NOUN
inlawrev-3622	1289	23	provision	provision	NOUN
inlawrev-3622	1289	24	with	with	ADP
inlawrev-3622	1289	25	an	an	DET
inlawrev-3622	1289	26	emergency	emergency	NOUN
inlawrev-3622	1289	27	effective	effective	ADJ
inlawrev-3622	1289	28	date	date	NOUN
inlawrev-3622	1289	29	of	of	ADP
inlawrev-3622	1289	30	may	may	PROPN
inlawrev-3622	1289	31	1	1	NUM
inlawrev-3622	1289	32	,	,	PUNCT
inlawrev-3622	1289	33	1995	1995	NUM
inlawrev-3622	1289	34	.	.	PUNCT
inlawrev-3622	1290	1	the	the	DET
inlawrev-3622	1290	2	amendment	amendment	NOUN
inlawrev-3622	1290	3	permitted	permit	VERB
inlawrev-3622	1290	4	the	the	DET
inlawrev-3622	1290	5	rrs	rrs	PROPN
inlawrev-3622	1290	6	deduction	deduction	NOUN
inlawrev-3622	1290	7	only	only	ADV
inlawrev-3622	1290	8	for	for	ADP
inlawrev-3622	1290	9	those	those	DET
inlawrev-3622	1290	10	systems	system	NOUN
inlawrev-3622	1290	11	certified	certify	VERB
inlawrev-3622	1290	12	for	for	ADP
inlawrev-3622	1290	13	the	the	DET
inlawrev-3622	1290	14	1993	1993	NUM
inlawrev-3622	1290	15	assessment	assessment	NOUN
inlawrev-3622	1290	16	year	year	NOUN
inlawrev-3622	1290	17	or	or	CCONJ
inlawrev-3622	1290	18	earlier	early	ADV
inlawrev-3622	1290	19	.	.	PUNCT
inlawrev-3622	1291	1	it	it	PRON
inlawrev-3622	1291	2	also	also	ADV
inlawrev-3622	1291	3	provided	provide	VERB
inlawrev-3622	1291	4	for	for	ADP
inlawrev-3622	1291	5	a	a	DET
inlawrev-3622	1291	6	phase	phase	NOUN
inlawrev-3622	1291	7	out	out	ADP
inlawrev-3622	1291	8	period	period	NOUN
inlawrev-3622	1291	9	ending	end	VERB
inlawrev-3622	1291	10	in	in	ADP
inlawrev-3622	1291	11	1	1	NUM
inlawrev-3622	1291	12	997	997	NUM
inlawrev-3622	1291	13	.	.	PUNCT
inlawrev-3622	1292	1	this	this	DET
inlawrev-3622	1292	2	amendment	amendment	NOUN
inlawrev-3622	1292	3	further	far	ADV
inlawrev-3622	1292	4	stated	state	VERB
inlawrev-3622	1292	5	that	that	SCONJ
inlawrev-3622	1292	6	any	any	DET
inlawrev-3622	1292	7	rrs	rrs	NOUN
inlawrev-3622	1292	8	assessed	assess	VERB
inlawrev-3622	1292	9	and	and	CCONJ
inlawrev-3622	1292	10	first	first	ADV
inlawrev-3622	1292	11	deducted	deduct	VERB
inlawrev-3622	1292	12	in	in	ADP
inlawrev-3622	1292	13	the	the	DET
inlawrev-3622	1292	14	1994	1994	NUM
inlawrev-3622	1292	15	assessment	assessment	NOUN
inlawrev-3622	1292	16	year	year	NOUN
inlawrev-3622	1292	17	could	could	AUX
inlawrev-3622	1292	18	not	not	PART
inlawrev-3622	1292	19	receive	receive	VERB
inlawrev-3622	1292	20	the	the	DET
inlawrev-3622	1292	21	deduction	deduction	NOUN
inlawrev-3622	1292	22	.	.	PUNCT
inlawrev-3622	1293	1	292	292	NUM
inlawrev-3622	1293	2	in	in	ADP
inlawrev-3622	1293	3	october	october	PROPN
inlawrev-3622	1293	4	1995	1995	NUM
inlawrev-3622	1293	5	,	,	PUNCT
inlawrev-3622	1293	6	the	the	DET
inlawrev-3622	1293	7	vermillion	vermillion	NOUN
inlawrev-3622	1293	8	county	county	NOUN
inlawrev-3622	1293	9	treasurer	treasurer	NOUN
inlawrev-3622	1293	10	notified	notify	VERB
inlawrev-3622	1293	11	inland	inland	ADV
inlawrev-3622	1293	12	that	that	SCONJ
inlawrev-3622	1293	13	it	it	PRON
inlawrev-3622	1293	14	no	no	ADV
inlawrev-3622	1293	15	longer	long	ADV
inlawrev-3622	1293	16	qualified	qualified	ADJ
inlawrev-3622	1293	17	for	for	ADP
inlawrev-3622	1293	18	the	the	DET
inlawrev-3622	1293	19	rrs	rrs	PROPN
inlawrev-3622	1293	20	deduction	deduction	NOUN
inlawrev-3622	1293	21	.	.	PUNCT
inlawrev-3622	1294	1	inland	inland	PROPN
inlawrev-3622	1294	2	filed	file	VERB
inlawrev-3622	1294	3	a	a	DET
inlawrev-3622	1294	4	form	form	NOUN
inlawrev-3622	1294	5	133	133	NUM
inlawrev-3622	1294	6	petition	petition	NOUN
inlawrev-3622	1294	7	and	and	CCONJ
inlawrev-3622	1294	8	form	form	VERB
inlawrev-3622	1294	9	130	130	NUM
inlawrev-3622	1294	10	petition	petition	NOUN
inlawrev-3622	1294	11	with	with	ADP
inlawrev-3622	1294	12	the	the	DET
inlawrev-3622	1294	13	county	county	NOUN
inlawrev-3622	1294	14	board	board	NOUN
inlawrev-3622	1294	15	.	.	PUNCT
inlawrev-3622	1295	1	inland	inland	PROPN
inlawrev-3622	1295	2	challenged	challenge	VERB
inlawrev-3622	1295	3	the	the	DET
inlawrev-3622	1295	4	valuation	valuation	NOUN
inlawrev-3622	1295	5	of	of	ADP
inlawrev-3622	1295	6	its	its	PRON
inlawrev-3622	1295	7	land	land	NOUN
inlawrev-3622	1295	8	,	,	PUNCT
inlawrev-3622	1295	9	but	but	CCONJ
inlawrev-3622	1295	10	the	the	DET
inlawrev-3622	1295	11	county	county	NOUN
inlawrev-3622	1295	12	board	board	NOUN
inlawrev-3622	1295	13	denied	deny	VERB
inlawrev-3622	1295	14	inland	inland	PROPN
inlawrev-3622	1295	15	's	's	PART
inlawrev-3622	1295	16	petitions	petition	NOUN
inlawrev-3622	1295	17	.	.	PUNCT
inlawrev-3622	1296	1	inland	inland	ADV
inlawrev-3622	1296	2	then	then	ADV
inlawrev-3622	1296	3	filed	file	VERB
inlawrev-3622	1296	4	a	a	DET
inlawrev-3622	1296	5	form	form	NOUN
inlawrev-3622	1296	6	131	131	NUM
inlawrev-3622	1296	7	petition	petition	NOUN
inlawrev-3622	1296	8	for	for	ADP
inlawrev-3622	1296	9	review	review	NOUN
inlawrev-3622	1296	10	to	to	ADP
inlawrev-3622	1296	11	the	the	DET
inlawrev-3622	1296	12	state	state	NOUN
inlawrev-3622	1296	13	board	board	NOUN
inlawrev-3622	1296	14	in	in	ADP
inlawrev-3622	1296	15	january	january	PROPN
inlawrev-3622	1296	16	1996	1996	NUM
inlawrev-3622	1296	17	challenging	challenge	VERB
inlawrev-3622	1296	18	the	the	DET
inlawrev-3622	1296	19	county	county	NOUN
inlawrev-3622	1296	20	board	board	NOUN
inlawrev-3622	1296	21	's	's	PART
inlawrev-3622	1296	22	denial	denial	NOUN
inlawrev-3622	1296	23	of	of	ADP
inlawrev-3622	1296	24	the	the	DET
inlawrev-3622	1296	25	rrs	rrs	PROPN
inlawrev-3622	1296	26	deduction	deduction	NOUN
inlawrev-3622	1296	27	.	.	PUNCT
inlawrev-3622	1297	1	inland	inland	PROPN
inlawrev-3622	1297	2	was	be	AUX
inlawrev-3622	1297	3	again	again	ADV
inlawrev-3622	1297	4	denied	deny	VERB
inlawrev-3622	1297	5	relief	relief	NOUN
inlawrev-3622	1297	6	.	.	PUNCT
inlawrev-3622	1298	1	inland	inland	PROPN
inlawrev-3622	1298	2	filed	file	VERB
inlawrev-3622	1298	3	an	an	DET
inlawrev-3622	1298	4	appeal	appeal	NOUN
inlawrev-3622	1298	5	to	to	ADP
inlawrev-3622	1298	6	the	the	DET
inlawrev-3622	1298	7	tax	tax	NOUN
inlawrev-3622	1298	8	court	court	NOUN
inlawrev-3622	1298	9	in	in	ADP
inlawrev-3622	1298	10	september	september	PROPN
inlawrev-3622	1298	11	1996	1996	NUM
inlawrev-3622	1298	12	.	.	PUNCT
inlawrev-3622	1299	1	293	293	NUM
inlawrev-3622	1299	2	the	the	DET
inlawrev-3622	1299	3	state	state	NOUN
inlawrev-3622	1299	4	board	board	NOUN
inlawrev-3622	1299	5	characterized	characterize	VERB
inlawrev-3622	1299	6	the	the	DET
inlawrev-3622	1299	7	amended	amend	VERB
inlawrev-3622	1299	8	rrs	rrs	NOUN
inlawrev-3622	1299	9	provision	provision	NOUN
inlawrev-3622	1299	10	as	as	ADP
inlawrev-3622	1299	11	a	a	DET
inlawrev-3622	1299	12	legislative	legislative	ADJ
inlawrev-3622	1299	13	policy	policy	NOUN
inlawrev-3622	1299	14	decision	decision	NOUN
inlawrev-3622	1299	15	and	and	CCONJ
inlawrev-3622	1299	16	as	as	ADP
inlawrev-3622	1299	17	such	such	ADJ
inlawrev-3622	1299	18	,	,	PUNCT
inlawrev-3622	1299	19	stipulated	stipulate	VERB
inlawrev-3622	1299	20	that	that	SCONJ
inlawrev-3622	1299	21	it	it	PRON
inlawrev-3622	1299	22	was	be	AUX
inlawrev-3622	1299	23	not	not	PART
inlawrev-3622	1299	24	properly	properly	ADV
inlawrev-3622	1299	25	reviewable	reviewable	ADJ
inlawrev-3622	1299	26	by	by	ADP
inlawrev-3622	1299	27	the	the	DET
inlawrev-3622	1299	28	tax	tax	NOUN
inlawrev-3622	1299	29	court	court	NOUN
inlawrev-3622	1299	30	.	.	PUNCT
inlawrev-3622	1300	1	the	the	DET
inlawrev-3622	1300	2	tax	tax	NOUN
inlawrev-3622	1300	3	court	court	NOUN
inlawrev-3622	1300	4	disagreed	disagree	VERB
inlawrev-3622	1300	5	with	with	ADP
inlawrev-3622	1300	6	the	the	DET
inlawrev-3622	1300	7	state	state	NOUN
inlawrev-3622	1300	8	board	board	NOUN
inlawrev-3622	1300	9	,	,	PUNCT
inlawrev-3622	1300	10	stating	state	VERB
inlawrev-3622	1300	11	"	"	PUNCT
inlawrev-3622	1300	12	article	article	NOUN
inlawrev-3622	1300	13	1	1	NUM
inlawrev-3622	1300	14	0	0	NUM
inlawrev-3622	1300	15	,	,	PUNCT
inlawrev-3622	1300	16	[	[	X
inlawrev-3622	1300	17	section	section	NOUN
inlawrev-3622	1300	18	]	]	PUNCT
inlawrev-3622	1300	19	1	1	NUM
inlawrev-3622	1300	20	does	do	AUX
inlawrev-3622	1300	21	not	not	PART
inlawrev-3622	1300	22	provide	provide	VERB
inlawrev-3622	1300	23	immunity	immunity	NOUN
inlawrev-3622	1300	24	to	to	ADP
inlawrev-3622	1300	25	legislative	legislative	ADJ
inlawrev-3622	1300	26	policy	policy	NOUN
inlawrev-3622	1300	27	judgments	judgment	NOUN
inlawrev-3622	1300	28	from	from	ADP
inlawrev-3622	1300	29	judicial	judicial	ADJ
inlawrev-3622	1300	30	oversight	oversight	NOUN
inlawrev-3622	1300	31	,	,	PUNCT
inlawrev-3622	1300	32	'	'	PUNCT
inlawrev-3622	1300	33	but	but	CCONJ
inlawrev-3622	1300	34	rather	rather	ADV
inlawrev-3622	1300	35	establishes	establish	VERB
inlawrev-3622	1300	36	mandatory	mandatory	ADJ
inlawrev-3622	1300	37	minimum	minimum	ADJ
inlawrev-3622	1300	38	requirements	requirement	NOUN
inlawrev-3622	1300	39	for	for	ADP
inlawrev-3622	1300	40	our	our	PRON
inlawrev-3622	1300	41	system	system	NOUN
inlawrev-3622	1300	42	ofproperty	ofproperty	NOUN
inlawrev-3622	1300	43	assessment	assessment	NOUN
inlawrev-3622	1300	44	and	and	CCONJ
inlawrev-3622	1300	45	taxation	taxation	NOUN
inlawrev-3622	1300	46	.	.	PUNCT
inlawrev-3622	1300	47	'	'	PUNCT
inlawrev-3622	1301	1	"	"	PUNCT
inlawrev-3622	1301	2	294	294	NUM
inlawrev-3622	1301	3	additionally	additionally	ADV
inlawrev-3622	1301	4	,	,	PUNCT
inlawrev-3622	1301	5	the	the	DET
inlawrev-3622	1301	6	tax	tax	NOUN
inlawrev-3622	1301	7	court	court	NOUN
inlawrev-3622	1301	8	disagreed	disagree	VERB
inlawrev-3622	1301	9	with	with	ADP
inlawrev-3622	1301	10	the	the	DET
inlawrev-3622	1301	11	state	state	PROPN
inlawrev-3622	1301	12	board	board	NOUN
inlawrev-3622	1301	13	's	's	PART
inlawrev-3622	1301	14	position	position	NOUN
inlawrev-3622	1301	15	that	that	SCONJ
inlawrev-3622	1301	16	the	the	DET
inlawrev-3622	1301	17	deduction	deduction	NOUN
inlawrev-3622	1301	18	was	be	AUX
inlawrev-3622	1301	19	not	not	PART
inlawrev-3622	1301	20	part	part	NOUN
inlawrev-3622	1301	21	of	of	ADP
inlawrev-3622	1301	22	the	the	DET
inlawrev-3622	1301	23	assessment	assessment	NOUN
inlawrev-3622	1301	24	.	.	PUNCT
inlawrev-3622	1302	1	instead	instead	ADV
inlawrev-3622	1302	2	,	,	PUNCT
inlawrev-3622	1302	3	it	it	PRON
inlawrev-3622	1302	4	viewed	view	VERB
inlawrev-3622	1302	5	the	the	DET
inlawrev-3622	1302	6	deduction	deduction	NOUN
inlawrev-3622	1302	7	as	as	ADP
inlawrev-3622	1302	8	a	a	DET
inlawrev-3622	1302	9	"	"	PUNCT
inlawrev-3622	1302	10	stage	stage	NOUN
inlawrev-3622	1302	11	in	in	ADP
inlawrev-3622	1302	12	arriving	arrive	VERB
inlawrev-3622	1302	13	at	at	ADP
inlawrev-3622	1302	14	the	the	DET
inlawrev-3622	1302	15	assessed	assessed	ADJ
inlawrev-3622	1302	16	value	value	NOUN
inlawrev-3622	1302	17	that	that	PRON
inlawrev-3622	1302	18	is	be	AUX
inlawrev-3622	1302	19	the	the	DET
inlawrev-3622	1302	20	basis	basis	NOUN
inlawrev-3622	1302	21	for	for	ADP
inlawrev-3622	1302	22	taxation	taxation	NOUN
inlawrev-3622	1302	23	.	.	PUNCT
inlawrev-3622	1302	24	"	"	PUNCT
inlawrev-3622	1303	1	295	295	NUM
inlawrev-3622	1303	2	consequently	consequently	ADV
inlawrev-3622	1303	3	,	,	PUNCT
inlawrev-3622	1303	4	the	the	DET
inlawrev-3622	1303	5	tax	tax	NOUN
inlawrev-3622	1303	6	court	court	NOUN
inlawrev-3622	1303	7	determined	determine	VERB
inlawrev-3622	1303	8	that	that	SCONJ
inlawrev-3622	1303	9	it	it	PRON
inlawrev-3622	1303	10	could	could	AUX
inlawrev-3622	1303	11	properly	properly	ADV
inlawrev-3622	1303	12	review	review	VERB
inlawrev-3622	1303	13	the	the	DET
inlawrev-3622	1303	14	statute	statute	NOUN
inlawrev-3622	1303	15	's	's	PART
inlawrev-3622	1303	16	constitutionality	constitutionality	NOUN
inlawrev-3622	1303	17	.	.	PUNCT
inlawrev-3622	1304	1	to	to	PART
inlawrev-3622	1304	2	support	support	VERB
inlawrev-3622	1304	3	his	his	PRON
inlawrev-3622	1304	4	appeal	appeal	NOUN
inlawrev-3622	1304	5	,	,	PUNCT
inlawrev-3622	1304	6	inland	inland	ADV
inlawrev-3622	1304	7	argued	argue	VERB
inlawrev-3622	1304	8	that	that	SCONJ
inlawrev-3622	1304	9	the	the	DET
inlawrev-3622	1304	10	amended	amend	VERB
inlawrev-3622	1304	11	indiana	indiana	PROPN
inlawrev-3622	1304	12	statute	statute	PROPN
inlawrev-3622	1304	13	phasing	phase	VERB
inlawrev-3622	1304	14	out	out	ADP
inlawrev-3622	1304	15	the	the	DET
inlawrev-3622	1304	16	rrs	rrs	PROPN
inlawrev-3622	1304	17	deduction	deduction	NOUN
inlawrev-3622	1304	18	was	be	AUX
inlawrev-3622	1304	19	unconstitutional	unconstitutional	ADJ
inlawrev-3622	1304	20	as	as	ADP
inlawrev-3622	1304	21	a	a	DET
inlawrev-3622	1304	22	violation	violation	NOUN
inlawrev-3622	1304	23	ofarticle	ofarticle	NOUN
inlawrev-3622	1304	24	10	10	NUM
inlawrev-3622	1304	25	,	,	PUNCT
inlawrev-3622	1304	26	section	section	NOUN
inlawrev-3622	1304	27	1	1	NUM
inlawrev-3622	1304	28	ofthe	ofthe	PROPN
inlawrev-3622	1304	29	indiana	indiana	PROPN
inlawrev-3622	1304	30	constitution	constitution	PROPN
inlawrev-3622	1304	31	since	since	SCONJ
inlawrev-3622	1304	32	only	only	ADV
inlawrev-3622	1304	33	those	those	DET
inlawrev-3622	1304	34	taxpayers	taxpayer	NOUN
inlawrev-3622	1304	35	who	who	PRON
inlawrev-3622	1304	36	had	have	VERB
inlawrev-3622	1304	37	a	a	DET
inlawrev-3622	1304	38	rrs	rrs	NOUN
inlawrev-3622	1304	39	288	288	NUM
inlawrev-3622	1304	40	.	.	PUNCT
inlawrev-3622	1305	1	i	i	PRON
inlawrev-3622	1305	2	d.	d.	PROPN
inlawrev-3622	1305	3	289	289	NUM
inlawrev-3622	1305	4	.	.	PUNCT
inlawrev-3622	1306	1	756	756	NUM
inlawrev-3622	1306	2	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1306	3	1	1	NUM
inlawrev-3622	1306	4	109	109	NUM
inlawrev-3622	1306	5	(	(	PUNCT
inlawrev-3622	1306	6	ind	ind	NOUN
inlawrev-3622	1306	7	.	.	PUNCT
inlawrev-3622	1307	1	tax	tax	PROPN
inlawrev-3622	1307	2	ct	ct	PROPN
inlawrev-3622	1307	3	.	.	PROPN
inlawrev-3622	1307	4	2001	2001	NUM
inlawrev-3622	1307	5	)	)	PUNCT
inlawrev-3622	1307	6	.	.	PUNCT
inlawrev-3622	1308	1	290	290	NUM
inlawrev-3622	1308	2	.	.	PUNCT
inlawrev-3622	1308	3	mat	mat	NOUN
inlawrev-3622	1308	4	1112	1112	NUM
inlawrev-3622	1308	5	.	.	PUNCT
inlawrev-3622	1309	1	291	291	NUM
inlawrev-3622	1309	2	.	.	PUNCT
inlawrev-3622	1310	1	i	i	PRON
inlawrev-3622	1310	2	d.	d.	PROPN
inlawrev-3622	1310	3	292	292	NUM
inlawrev-3622	1310	4	.	.	PUNCT
inlawrev-3622	1311	1	i	i	PRON
inlawrev-3622	1311	2	d.	d.	PROPN
inlawrev-3622	1311	3	at	at	ADP
inlawrev-3622	1311	4	1	1	NUM
inlawrev-3622	1311	5	1	1	NUM
inlawrev-3622	1311	6	12	12	NUM
inlawrev-3622	1311	7	-	-	SYM
inlawrev-3622	1311	8	13	13	NUM
inlawrev-3622	1311	9	(	(	PUNCT
inlawrev-3622	1311	10	citing	cite	VERB
inlawrev-3622	1311	11	ind	ind	NOUN
inlawrev-3622	1311	12	.	.	PUNCT
inlawrev-3622	1312	1	code	code	PROPN
inlawrev-3622	1312	2	§	§	PROPN
inlawrev-3622	1312	3	6	6	NUM
inlawrev-3622	1312	4	-	-	SYM
inlawrev-3622	1312	5	1.1	1.1	NUM
inlawrev-3622	1312	6	-	-	PUNCT
inlawrev-3622	1312	7	12	12	NUM
inlawrev-3622	1312	8	-	-	PUNCT
inlawrev-3622	1312	9	28.5(2000	28.5(2000	NUM
inlawrev-3622	1312	10	)	)	PUNCT
inlawrev-3622	1312	11	)	)	PUNCT
inlawrev-3622	1312	12	.	.	PUNCT
inlawrev-3622	1313	1	293	293	NUM
inlawrev-3622	1313	2	.	.	PUNCT
inlawrev-3622	1314	1	a/	a/	NOUN
inlawrev-3622	1314	2	,	,	PUNCT
inlawrev-3622	1314	3	at	at	ADP
inlawrev-3622	1314	4	1113	1113	NUM
inlawrev-3622	1314	5	.	.	PUNCT
inlawrev-3622	1315	1	294	294	NUM
inlawrev-3622	1315	2	.	.	PUNCT
inlawrev-3622	1316	1	i	i	PRON
inlawrev-3622	1316	2	d.	d.	PROPN
inlawrev-3622	1316	3	at	at	ADP
inlawrev-3622	1316	4	1	1	NUM
inlawrev-3622	1316	5	1	1	NUM
inlawrev-3622	1316	6	17	17	NUM
inlawrev-3622	1316	7	(	(	PUNCT
inlawrev-3622	1316	8	quoting	quote	VERB
inlawrev-3622	1316	9	boehm	boehm	NOUN
inlawrev-3622	1316	10	v.	v.	ADP
inlawrev-3622	1316	11	town	town	NOUN
inlawrev-3622	1316	12	of	of	ADP
inlawrev-3622	1316	13	st	st	PROPN
inlawrev-3622	1316	14	.	.	PROPN
inlawrev-3622	1316	15	john	john	PROPN
inlawrev-3622	1316	16	,	,	PUNCT
inlawrev-3622	1316	17	675	675	NUM
inlawrev-3622	1316	18	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1316	19	318	318	NUM
inlawrev-3622	1316	20	,	,	PUNCT
inlawrev-3622	1316	21	324	324	NUM
inlawrev-3622	1316	22	(	(	PUNCT
inlawrev-3622	1316	23	ind	ind	NOUN
inlawrev-3622	1316	24	.	.	PUNCT
inlawrev-3622	1316	25	1996	1996	NUM
inlawrev-3622	1316	26	)	)	PUNCT
inlawrev-3622	1316	27	)	)	PUNCT
inlawrev-3622	1316	28	.	.	PUNCT
inlawrev-3622	1317	1	295	295	NUM
inlawrev-3622	1317	2	.	.	PUNCT
inlawrev-3622	1318	1	i	i	PRON
inlawrev-3622	1318	2	d.	d.	PROPN
inlawrev-3622	1318	3	1290	1290	NUM
inlawrev-3622	1318	4	indiana	indiana	PROPN
inlawrev-3622	1318	5	law	law	PROPN
inlawrev-3622	1318	6	review	review	NOUN
inlawrev-3622	1319	1	[	[	X
inlawrev-3622	1319	2	vol	vol	NOUN
inlawrev-3622	1319	3	.	.	PUNCT
inlawrev-3622	1320	1	36:1251	36:1251	NUM
inlawrev-3622	1320	2	deduction	deduction	NOUN
inlawrev-3622	1320	3	certified	certify	VERB
inlawrev-3622	1320	4	in	in	ADP
inlawrev-3622	1320	5	1	1	NUM
inlawrev-3622	1320	6	993	993	NUM
inlawrev-3622	1320	7	or	or	CCONJ
inlawrev-3622	1320	8	earlier	early	ADV
inlawrev-3622	1320	9	were	be	AUX
inlawrev-3622	1320	10	eligible	eligible	ADJ
inlawrev-3622	1320	11	to	to	PART
inlawrev-3622	1320	12	participate	participate	VERB
inlawrev-3622	1320	13	in	in	ADP
inlawrev-3622	1320	14	the	the	DET
inlawrev-3622	1320	15	phase	phase	NOUN
inlawrev-3622	1320	16	-	-	PUNCT
inlawrev-3622	1320	17	out	out	ADP
inlawrev-3622	1320	18	schedule	schedule	NOUN
inlawrev-3622	1320	19	.	.	PUNCT
inlawrev-3622	1321	1	in	in	ADP
inlawrev-3622	1321	2	particular	particular	ADJ
inlawrev-3622	1321	3	,	,	PUNCT
inlawrev-3622	1321	4	he	he	PRON
inlawrev-3622	1321	5	contended	contend	VERB
inlawrev-3622	1321	6	that	that	SCONJ
inlawrev-3622	1321	7	the	the	DET
inlawrev-3622	1321	8	amended	amend	VERB
inlawrev-3622	1321	9	rrs	rrs	PROPN
inlawrev-3622	1321	10	statute	statute	NOUN
inlawrev-3622	1321	11	created	create	VERB
inlawrev-3622	1321	12	nonuniform	nonuniform	NOUN
inlawrev-3622	1321	13	and	and	CCONJ
inlawrev-3622	1321	14	unequal	unequal	ADJ
inlawrev-3622	1321	15	taxation	taxation	NOUN
inlawrev-3622	1321	16	.	.	PUNCT
inlawrev-3622	1322	1	296	296	NUM
inlawrev-3622	1322	2	inland	inland	ADV
inlawrev-3622	1322	3	presented	present	VERB
inlawrev-3622	1322	4	exhibits	exhibit	NOUN
inlawrev-3622	1322	5	to	to	PART
inlawrev-3622	1322	6	show	show	VERB
inlawrev-3622	1322	7	other	other	ADJ
inlawrev-3622	1322	8	similar	similar	ADJ
inlawrev-3622	1322	9	properties	property	NOUN
inlawrev-3622	1322	10	that	that	PRON
inlawrev-3622	1322	11	had	have	AUX
inlawrev-3622	1322	12	been	be	AUX
inlawrev-3622	1322	13	granted	grant	VERB
inlawrev-3622	1322	14	the	the	DET
inlawrev-3622	1322	15	rrs	rrs	NOUN
inlawrev-3622	1322	16	deduction	deduction	NOUN
inlawrev-3622	1322	17	.	.	PUNCT
inlawrev-3622	1323	1	as	as	ADV
inlawrev-3622	1323	2	well	well	ADV
inlawrev-3622	1323	3	,	,	PUNCT
inlawrev-3622	1323	4	he	he	PRON
inlawrev-3622	1323	5	argued	argue	VERB
inlawrev-3622	1323	6	that	that	SCONJ
inlawrev-3622	1323	7	the	the	DET
inlawrev-3622	1323	8	legislature	legislature	NOUN
inlawrev-3622	1323	9	created	create	VERB
inlawrev-3622	1323	10	a	a	DET
inlawrev-3622	1323	11	classification	classification	NOUN
inlawrev-3622	1323	12	based	base	VERB
inlawrev-3622	1323	13	on	on	ADP
inlawrev-3622	1323	14	the	the	DET
inlawrev-3622	1323	15	date	date	NOUN
inlawrev-3622	1323	16	that	that	PRON
inlawrev-3622	1323	17	the	the	DET
inlawrev-3622	1323	18	rrs	rrs	PROPN
inlawrev-3622	1323	19	deduction	deduction	NOUN
inlawrev-3622	1323	20	was	be	AUX
inlawrev-3622	1323	21	certified	certify	VERB
inlawrev-3622	1323	22	,	,	PUNCT
inlawrev-3622	1323	23	a	a	DET
inlawrev-3622	1323	24	difference	difference	NOUN
inlawrev-3622	1323	25	that	that	PRON
inlawrev-3622	1323	26	"	"	PUNCT
inlawrev-3622	1323	27	was	be	AUX
inlawrev-3622	1323	28	arbitrary	arbitrary	ADJ
inlawrev-3622	1323	29	because	because	SCONJ
inlawrev-3622	1323	30	it	it	PRON
inlawrev-3622	1323	31	was	be	AUX
inlawrev-3622	1323	32	not	not	PART
inlawrev-3622	1323	33	based	base	VERB
inlawrev-3622	1323	34	on	on	ADP
inlawrev-3622	1323	35	differences	difference	NOUN
inlawrev-3622	1323	36	'	'	PUNCT
inlawrev-3622	1323	37	naturally	naturally	ADV
inlawrev-3622	1323	38	inhering	inhere	VERB
inlawrev-3622	1323	39	'	'	PUNCT
inlawrev-3622	1323	40	within	within	ADP
inlawrev-3622	1323	41	the	the	DET
inlawrev-3622	1323	42	rrs	rrs	NOUN
inlawrev-3622	1323	43	property	property	NOUN
inlawrev-3622	1323	44	itself	itself	PRON
inlawrev-3622	1323	45	.	.	PUNCT
inlawrev-3622	1324	1	"297	"297	PROPN
inlawrev-3622	1324	2	the	the	DET
inlawrev-3622	1324	3	tax	tax	NOUN
inlawrev-3622	1324	4	court	court	NOUN
inlawrev-3622	1324	5	completely	completely	ADV
inlawrev-3622	1324	6	agreed	agree	VERB
inlawrev-3622	1324	7	with	with	ADP
inlawrev-3622	1324	8	inland	inland	NOUN
inlawrev-3622	1324	9	.	.	PUNCT
inlawrev-3622	1325	1	it	it	PRON
inlawrev-3622	1325	2	thus	thus	ADV
inlawrev-3622	1325	3	ruled	rule	VERB
inlawrev-3622	1325	4	that	that	SCONJ
inlawrev-3622	1325	5	the	the	DET
inlawrev-3622	1325	6	statute	statute	NOUN
inlawrev-3622	1325	7	was	be	AUX
inlawrev-3622	1325	8	unconstitutional	unconstitutional	ADJ
inlawrev-3622	1325	9	because	because	SCONJ
inlawrev-3622	1325	10	it	it	PRON
inlawrev-3622	1325	11	created	create	VERB
inlawrev-3622	1325	12	artificial	artificial	ADJ
inlawrev-3622	1325	13	distinctions	distinction	NOUN
inlawrev-3622	1325	14	between	between	ADP
inlawrev-3622	1325	15	similarly	similarly	ADV
inlawrev-3622	1325	16	situated	situated	ADJ
inlawrev-3622	1325	17	properties	property	NOUN
inlawrev-3622	1325	18	.	.	PUNCT
inlawrev-3622	1326	1	regarding	regard	VERB
inlawrev-3622	1326	2	remedy	remedy	NOUN
inlawrev-3622	1326	3	,	,	PUNCT
inlawrev-3622	1326	4	inland	inland	ADV
inlawrev-3622	1326	5	sought	seek	VERB
inlawrev-3622	1326	6	to	to	PART
inlawrev-3622	1326	7	have	have	VERB
inlawrev-3622	1326	8	the	the	DET
inlawrev-3622	1326	9	rrs	rrs	PROPN
inlawrev-3622	1326	10	statute	statute	PROPN
inlawrev-3622	1326	11	apply	apply	VERB
inlawrev-3622	1326	12	without	without	ADP
inlawrev-3622	1326	13	the	the	DET
inlawrev-3622	1326	14	phase	phase	NOUN
inlawrev-3622	1326	15	-	-	PUNCT
inlawrev-3622	1326	16	out	out	ADP
inlawrev-3622	1326	17	date	date	NOUN
inlawrev-3622	1326	18	provisions	provision	NOUN
inlawrev-3622	1326	19	.	.	PUNCT
inlawrev-3622	1327	1	the	the	DET
inlawrev-3622	1327	2	state	state	PROPN
inlawrev-3622	1327	3	board	board	NOUN
inlawrev-3622	1327	4	,	,	PUNCT
inlawrev-3622	1327	5	on	on	ADP
inlawrev-3622	1327	6	the	the	DET
inlawrev-3622	1327	7	other	other	ADJ
inlawrev-3622	1327	8	hand	hand	NOUN
inlawrev-3622	1327	9	,	,	PUNCT
inlawrev-3622	1327	10	argued	argue	VERB
inlawrev-3622	1327	11	that	that	SCONJ
inlawrev-3622	1327	12	the	the	DET
inlawrev-3622	1327	13	only	only	ADJ
inlawrev-3622	1327	14	remedy	remedy	NOUN
inlawrev-3622	1327	15	available	available	ADJ
inlawrev-3622	1327	16	was	be	AUX
inlawrev-3622	1327	17	to	to	PART
inlawrev-3622	1327	18	void	void	VERB
inlawrev-3622	1327	19	the	the	DET
inlawrev-3622	1327	20	entire	entire	ADJ
inlawrev-3622	1327	21	statute	statute	NOUN
inlawrev-3622	1327	22	;	;	PUNCT
inlawrev-3622	1327	23	thus	thus	ADV
inlawrev-3622	1327	24	,	,	PUNCT
inlawrev-3622	1327	25	inland	inland	ADV
inlawrev-3622	1327	26	and	and	CCONJ
inlawrev-3622	1327	27	all	all	DET
inlawrev-3622	1327	28	other	other	ADJ
inlawrev-3622	1327	29	taxpayers	taxpayer	NOUN
inlawrev-3622	1327	30	claiming	claim	VERB
inlawrev-3622	1327	31	the	the	DET
inlawrev-3622	1327	32	rrs	rrs	PROPN
inlawrev-3622	1327	33	deduction	deduction	NOUN
inlawrev-3622	1327	34	would	would	AUX
inlawrev-3622	1327	35	receive	receive	VERB
inlawrev-3622	1327	36	no	no	DET
inlawrev-3622	1327	37	such	such	ADJ
inlawrev-3622	1327	38	deduction	deduction	NOUN
inlawrev-3622	1327	39	.	.	PUNCT
inlawrev-3622	1328	1	the	the	DET
inlawrev-3622	1328	2	tax	tax	NOUN
inlawrev-3622	1328	3	court	court	NOUN
inlawrev-3622	1328	4	again	again	ADV
inlawrev-3622	1328	5	found	find	VERB
inlawrev-3622	1328	6	in	in	ADP
inlawrev-3622	1328	7	inland	inland	PROPN
inlawrev-3622	1328	8	's	's	PART
inlawrev-3622	1328	9	favor	favor	NOUN
inlawrev-3622	1328	10	.	.	PUNCT
inlawrev-3622	1329	1	it	it	PRON
inlawrev-3622	1329	2	granted	grant	VERB
inlawrev-3622	1329	3	him	he	PRON
inlawrev-3622	1329	4	relief	relief	NOUN
inlawrev-3622	1329	5	from	from	ADP
inlawrev-3622	1329	6	"	"	PUNCT
inlawrev-3622	1329	7	any	any	DET
inlawrev-3622	1329	8	unlawful	unlawful	ADJ
inlawrev-3622	1329	9	tax	tax	NOUN
inlawrev-3622	1329	10	that	that	PRON
inlawrev-3622	1329	11	would	would	AUX
inlawrev-3622	1329	12	result	result	VERB
inlawrev-3622	1329	13	from	from	ADP
inlawrev-3622	1329	14	an	an	DET
inlawrev-3622	1329	15	unconstitutional	unconstitutional	ADJ
inlawrev-3622	1329	16	restriction	restriction	NOUN
inlawrev-3622	1329	17	of	of	ADP
inlawrev-3622	1329	18	the	the	DET
inlawrev-3622	1329	19	rrs	rrs	PROPN
inlawrev-3622	1329	20	deduction	deduction	NOUN
inlawrev-3622	1329	21	"	"	PUNCT
inlawrev-3622	1329	22	and	and	CCONJ
inlawrev-3622	1329	23	authorized	authorize	VERB
inlawrev-3622	1329	24	him	he	PRON
inlawrev-3622	1329	25	to	to	PART
inlawrev-3622	1329	26	participate	participate	VERB
inlawrev-3622	1329	27	in	in	ADP
inlawrev-3622	1329	28	the	the	DET
inlawrev-3622	1329	29	phase	phase	NOUN
inlawrev-3622	1329	30	-	-	PUNCT
inlawrev-3622	1329	31	out	out	ADP
inlawrev-3622	1329	32	schedule.298	schedule.298	PROPN
inlawrev-3622	1329	33	c.	c.	NOUN
inlawrev-3622	1329	34	sales	sale	NOUN
inlawrev-3622	1329	35	and	and	CCONJ
inlawrev-3622	1329	36	use	use	VERB
inlawrev-3622	1329	37	tax	tax	NOUN
inlawrev-3622	1329	38	l	l	NOUN
inlawrev-3622	1329	39	rhoade	rhoade	NOUN
inlawrev-3622	1329	40	v.	v.	PROPN
inlawrev-3622	1329	41	indiana	indiana	PROPN
inlawrev-3622	1329	42	department	department	PROPN
inlawrev-3622	1329	43	ofstate	ofstate	PROPN
inlawrev-3622	1329	44	revenue?"—rhoade	revenue?"—rhoade	PROPN
inlawrev-3622	1329	45	,	,	PUNCT
inlawrev-3622	1329	46	an	an	DET
inlawrev-3622	1329	47	indiana	indiana	PROPN
inlawrev-3622	1329	48	resident	resident	NOUN
inlawrev-3622	1329	49	,	,	PUNCT
inlawrev-3622	1329	50	purchased	purchase	VERB
inlawrev-3622	1329	51	a	a	DET
inlawrev-3622	1329	52	motor	motor	NOUN
inlawrev-3622	1329	53	vehicle	vehicle	NOUN
inlawrev-3622	1329	54	for	for	ADP
inlawrev-3622	1329	55	$	$	SYM
inlawrev-3622	1329	56	17,265.50	17,265.50	PROPN
inlawrev-3622	1329	57	in	in	ADP
inlawrev-3622	1329	58	florida	florida	PROPN
inlawrev-3622	1329	59	on	on	ADP
inlawrev-3622	1329	60	january	january	PROPN
inlawrev-3622	1329	61	31	31	NUM
inlawrev-3622	1329	62	,	,	PUNCT
inlawrev-3622	1329	63	1998	1998	NUM
inlawrev-3622	1329	64	.	.	PUNCT
inlawrev-3622	1330	1	300	300	NUM
inlawrev-3622	1330	2	he	he	PRON
inlawrev-3622	1330	3	also	also	ADV
inlawrev-3622	1330	4	paid	pay	VERB
inlawrev-3622	1330	5	a	a	DET
inlawrev-3622	1330	6	6	6	NUM
inlawrev-3622	1330	7	%	%	NOUN
inlawrev-3622	1330	8	florida	florida	PROPN
inlawrev-3622	1330	9	sales	sale	NOUN
inlawrev-3622	1330	10	tax	tax	NOUN
inlawrev-3622	1330	11	on	on	ADP
inlawrev-3622	1330	12	this	this	DET
inlawrev-3622	1330	13	purchase	purchase	NOUN
inlawrev-3622	1330	14	.	.	PUNCT
inlawrev-3622	1331	1	after	after	ADP
inlawrev-3622	1331	2	returning	return	VERB
inlawrev-3622	1331	3	home	home	NOUN
inlawrev-3622	1331	4	,	,	PUNCT
inlawrev-3622	1331	5	rhoade	rhoade	NOUN
inlawrev-3622	1331	6	titled	title	VERB
inlawrev-3622	1331	7	his	his	PRON
inlawrev-3622	1331	8	vehicle	vehicle	NOUN
inlawrev-3622	1331	9	in	in	ADP
inlawrev-3622	1331	10	indiana	indiana	PROPN
inlawrev-3622	1331	11	on	on	ADP
inlawrev-3622	1331	12	april	april	PROPN
inlawrev-3622	1331	13	20	20	NUM
inlawrev-3622	1331	14	,	,	PUNCT
inlawrev-3622	1331	15	1998	1998	NUM
inlawrev-3622	1331	16	and	and	CCONJ
inlawrev-3622	1331	17	was	be	AUX
inlawrev-3622	1331	18	assessed	assess	VERB
inlawrev-3622	1331	19	a	a	DET
inlawrev-3622	1331	20	5	5	NUM
inlawrev-3622	1331	21	%	%	NOUN
inlawrev-3622	1331	22	indiana	indiana	NOUN
inlawrev-3622	1331	23	use	use	VERB
inlawrev-3622	1331	24	tax	tax	NOUN
inlawrev-3622	1331	25	in	in	ADP
inlawrev-3622	1331	26	the	the	DET
inlawrev-3622	1331	27	amount	amount	NOUN
inlawrev-3622	1331	28	of	of	ADP
inlawrev-3622	1331	29	$	$	SYM
inlawrev-3622	1331	30	878.27	878.27	NUM
inlawrev-3622	1331	31	on	on	ADP
inlawrev-3622	1331	32	the	the	DET
inlawrev-3622	1331	33	purchase	purchase	NOUN
inlawrev-3622	1331	34	price	price	NOUN
inlawrev-3622	1331	35	.	.	PUNCT
inlawrev-3622	1332	1	on	on	ADP
inlawrev-3622	1332	2	october	october	PROPN
inlawrev-3622	1332	3	22	22	NUM
inlawrev-3622	1332	4	,	,	PUNCT
inlawrev-3622	1332	5	1998	1998	NUM
inlawrev-3622	1332	6	,	,	PUNCT
inlawrev-3622	1332	7	rhoade	rhoade	NOUN
inlawrev-3622	1332	8	filed	file	VERB
inlawrev-3622	1332	9	a	a	DET
inlawrev-3622	1332	10	claim	claim	NOUN
inlawrev-3622	1332	11	for	for	ADP
inlawrev-3622	1332	12	a	a	DET
inlawrev-3622	1332	13	refund	refund	NOUN
inlawrev-3622	1332	14	of	of	ADP
inlawrev-3622	1332	15	the	the	DET
inlawrev-3622	1332	16	use	use	NOUN
inlawrev-3622	1332	17	tax	tax	NOUN
inlawrev-3622	1332	18	along	along	ADP
inlawrev-3622	1332	19	with	with	ADP
inlawrev-3622	1332	20	statutory	statutory	ADJ
inlawrev-3622	1332	21	interest	interest	NOUN
inlawrev-3622	1332	22	with	with	ADP
inlawrev-3622	1332	23	the	the	DET
inlawrev-3622	1332	24	indiana	indiana	PROPN
inlawrev-3622	1332	25	department	department	PROPN
inlawrev-3622	1332	26	of	of	ADP
inlawrev-3622	1332	27	state	state	PROPN
inlawrev-3622	1332	28	revenue	revenue	NOUN
inlawrev-3622	1332	29	(	(	PUNCT
inlawrev-3622	1332	30	"	"	PUNCT
inlawrev-3622	1332	31	department	department	NOUN
inlawrev-3622	1332	32	"	"	PUNCT
inlawrev-3622	1332	33	)	)	PUNCT
inlawrev-3622	1332	34	.	.	PUNCT
inlawrev-3622	1333	1	301	301	NUM
inlawrev-3622	1333	2	the	the	DET
inlawrev-3622	1333	3	department	department	NOUN
inlawrev-3622	1333	4	denied	deny	VERB
inlawrev-3622	1333	5	his	his	PRON
inlawrev-3622	1333	6	claim	claim	NOUN
inlawrev-3622	1333	7	on	on	ADP
inlawrev-3622	1333	8	december	december	PROPN
inlawrev-3622	1333	9	29	29	NUM
inlawrev-3622	1333	10	,	,	PUNCT
inlawrev-3622	1333	11	1998	1998	NUM
inlawrev-3622	1333	12	.	.	PUNCT
inlawrev-3622	1334	1	rhoade	rhoade	PROPN
inlawrev-3622	1334	2	appealed	appeal	VERB
inlawrev-3622	1334	3	to	to	ADP
inlawrev-3622	1334	4	the	the	DET
inlawrev-3622	1334	5	tax	tax	NOUN
inlawrev-3622	1334	6	court	court	NOUN
inlawrev-3622	1334	7	on	on	ADP
inlawrev-3622	1334	8	february	february	PROPN
inlawrev-3622	1334	9	1	1	NUM
inlawrev-3622	1334	10	,	,	PUNCT
inlawrev-3622	1334	11	1999	1999	NUM
inlawrev-3622	1334	12	and	and	CCONJ
inlawrev-3622	1334	13	later	later	ADV
inlawrev-3622	1334	14	filed	file	VERB
inlawrev-3622	1334	15	a	a	DET
inlawrev-3622	1334	16	motion	motion	NOUN
inlawrev-3622	1334	17	for	for	ADP
inlawrev-3622	1334	18	summaryjudgment	summaryjudgment	NOUN
inlawrev-3622	1334	19	.	.	PUNCT
inlawrev-3622	1335	1	the	the	DET
inlawrev-3622	1335	2	department	department	NOUN
inlawrev-3622	1335	3	,	,	PUNCT
inlawrev-3622	1335	4	in	in	ADP
inlawrev-3622	1335	5	turn	turn	NOUN
inlawrev-3622	1335	6	,	,	PUNCT
inlawrev-3622	1335	7	filed	file	VERB
inlawrev-3622	1335	8	a	a	DET
inlawrev-3622	1335	9	motion	motion	NOUN
inlawrev-3622	1335	10	forjudgment	forjudgment	NOUN
inlawrev-3622	1335	11	on	on	ADP
inlawrev-3622	1335	12	the	the	DET
inlawrev-3622	1335	13	pleadings	pleading	NOUN
inlawrev-3622	1335	14	.	.	PUNCT
inlawrev-3622	1336	1	302	302	NUM
inlawrev-3622	1336	2	rhoade	rhoade	NOUN
inlawrev-3622	1336	3	argued	argue	VERB
inlawrev-3622	1336	4	that	that	SCONJ
inlawrev-3622	1336	5	he	he	PRON
inlawrev-3622	1336	6	was	be	AUX
inlawrev-3622	1336	7	free	free	ADJ
inlawrev-3622	1336	8	from	from	ADP
inlawrev-3622	1336	9	paying	pay	VERB
inlawrev-3622	1336	10	indiana	indiana	PROPN
inlawrev-3622	1336	11	's	's	PART
inlawrev-3622	1336	12	use	use	NOUN
inlawrev-3622	1336	13	tax	tax	NOUN
inlawrev-3622	1336	14	on	on	ADP
inlawrev-3622	1336	15	his	his	PRON
inlawrev-3622	1336	16	vehicle	vehicle	NOUN
inlawrev-3622	1336	17	because	because	SCONJ
inlawrev-3622	1336	18	he	he	PRON
inlawrev-3622	1336	19	already	already	ADV
inlawrev-3622	1336	20	paid	pay	VERB
inlawrev-3622	1336	21	florida	florida	PROPN
inlawrev-3622	1336	22	's	's	PART
inlawrev-3622	1336	23	sales	sale	NOUN
inlawrev-3622	1336	24	tax	tax	NOUN
inlawrev-3622	1336	25	at	at	ADP
inlawrev-3622	1336	26	the	the	DET
inlawrev-3622	1336	27	time	time	NOUN
inlawrev-3622	1336	28	ofpurchase	ofpurchase	ADJ
inlawrev-3622	1336	29	.	.	PUNCT
inlawrev-3622	1337	1	303	303	NUM
inlawrev-3622	1337	2	in	in	ADP
inlawrev-3622	1337	3	support	support	NOUN
inlawrev-3622	1337	4	ofhis	ofhis	NOUN
inlawrev-3622	1337	5	position	position	NOUN
inlawrev-3622	1337	6	,	,	PUNCT
inlawrev-3622	1337	7	he	he	PRON
inlawrev-3622	1337	8	relied	rely	VERB
inlawrev-3622	1337	9	on	on	ADP
inlawrev-3622	1337	10	indiana	indiana	PROPN
inlawrev-3622	1337	11	code	code	PROPN
inlawrev-3622	1337	12	section	section	NOUN
inlawrev-3622	1337	13	6	6	NUM
inlawrev-3622	1337	14	-	-	SYM
inlawrev-3622	1337	15	2.5	2.5	NUM
inlawrev-3622	1337	16	-	-	PUNCT
inlawrev-3622	1337	17	3	3	NUM
inlawrev-3622	1337	18	-	-	PUNCT
inlawrev-3622	1337	19	6(d	6(d	NUM
inlawrev-3622	1337	20	)	)	PUNCT
inlawrev-3622	1337	21	,	,	PUNCT
inlawrev-3622	1337	22	which	which	PRON
inlawrev-3622	1337	23	states	state	VERB
inlawrev-3622	1337	24	that	that	SCONJ
inlawrev-3622	1337	25	"	"	PUNCT
inlawrev-3622	1337	26	a	a	DET
inlawrev-3622	1337	27	person	person	NOUN
inlawrev-3622	1337	28	liable	liable	ADJ
inlawrev-3622	1337	29	for	for	ADP
inlawrev-3622	1337	30	this	this	DET
inlawrev-3622	1337	31	use	use	NOUN
inlawrev-3622	1337	32	tax	tax	NOUN
inlawrev-3622	1337	33	imposed	impose	VERB
inlawrev-3622	1337	34	in	in	ADP
inlawrev-3622	1337	35	respect	respect	NOUN
inlawrev-3622	1337	36	to	to	ADP
inlawrev-3622	1337	37	a	a	DET
inlawrev-3622	1337	38	vehicle	vehicle	NOUN
inlawrev-3622	1337	39	.	.	PUNCT
inlawrev-3622	1337	40	.	.	PUNCT
inlawrev-3622	1338	1	.	.	PUNCT
inlawrev-3622	1339	1	shall	shall	AUX
inlawrev-3622	1339	2	pay	pay	VERB
inlawrev-3622	1339	3	the	the	DET
inlawrev-3622	1339	4	tax	tax	NOUN
inlawrev-3622	1339	5	.	.	PUNCT
inlawrev-3622	1339	6	.	.	PUNCT
inlawrev-3622	1339	7	.	.	PUNCT
inlawrev-3622	1340	1	unless	unless	SCONJ
inlawrev-3622	1340	2	the	the	DET
inlawrev-3622	1340	3	person	person	NOUN
inlawrev-3622	1340	4	presents	present	VERB
inlawrev-3622	1340	5	proof	proof	NOUN
inlawrev-3622	1340	6	.	.	PUNCT
inlawrev-3622	1340	7	.	.	PUNCT
inlawrev-3622	1341	1	.	.	PUNCT
inlawrev-3622	1342	1	that	that	SCONJ
inlawrev-3622	1342	2	the	the	DET
inlawrev-3622	1342	3	use	use	NOUN
inlawrev-3622	1342	4	tax	tax	NOUN
inlawrev-3622	1342	5	or	or	CCONJ
inlawrev-3622	1342	6	state	state	NOUN
inlawrev-3622	1342	7	gross	gross	ADJ
inlawrev-3622	1342	8	retail	retail	NOUN
inlawrev-3622	1342	9	296	296	NUM
inlawrev-3622	1342	10	.	.	PUNCT
inlawrev-3622	1343	1	i	i	PRON
inlawrev-3622	1343	2	d.	d.	PROPN
inlawrev-3622	1343	3	at	at	ADP
inlawrev-3622	1343	4	11	11	NUM
inlawrev-3622	1343	5	16	16	NUM
inlawrev-3622	1343	6	.	.	PUNCT
inlawrev-3622	1344	1	297	297	NUM
inlawrev-3622	1344	2	.	.	PUNCT
inlawrev-3622	1345	1	i	i	PRON
inlawrev-3622	1345	2	d.	d.	PROPN
inlawrev-3622	1345	3	at	at	ADP
inlawrev-3622	1345	4	11	11	NUM
inlawrev-3622	1345	5	19	19	NUM
inlawrev-3622	1345	6	(	(	PUNCT
inlawrev-3622	1345	7	citing	cite	VERB
inlawrev-3622	1345	8	state	state	NOUN
inlawrev-3622	1345	9	bd.oftaxcomm'rsv	bd.oftaxcomm'rsv	PROPN
inlawrev-3622	1345	10	.	.	PUNCT
inlawrev-3622	1346	1	town	town	NOUN
inlawrev-3622	1346	2	ofst	ofst	PROPN
inlawrev-3622	1346	3	.	.	PUNCT
inlawrev-3622	1347	1	john	john	PROPN
inlawrev-3622	1347	2	,	,	PUNCT
inlawrev-3622	1347	3	702	702	NUM
inlawrev-3622	1347	4	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1347	5	1034	1034	NUM
inlawrev-3622	1347	6	,	,	PUNCT
inlawrev-3622	1347	7	1042	1042	NUM
inlawrev-3622	1347	8	(	(	PUNCT
inlawrev-3622	1347	9	ind	ind	NOUN
inlawrev-3622	1347	10	.	.	PUNCT
inlawrev-3622	1347	11	1998	1998	NUM
inlawrev-3622	1347	12	)	)	PUNCT
inlawrev-3622	1347	13	;	;	PUNCT
inlawrev-3622	1347	14	state	state	PROPN
inlawrev-3622	1347	15	bd	bd	PROPN
inlawrev-3622	1347	16	.	.	PROPN
inlawrev-3622	1347	17	of	of	ADP
inlawrev-3622	1347	18	tax	tax	NOUN
inlawrev-3622	1347	19	comm'rs	comm'rs	PROPN
inlawrev-3622	1347	20	v.	v.	ADP
inlawrev-3622	1347	21	lyon	lyon	PROPN
inlawrev-3622	1347	22	&	&	CCONJ
inlawrev-3622	1347	23	greenleaf	greenleaf	PROPN
inlawrev-3622	1347	24	co.	co.	PROPN
inlawrev-3622	1347	25	,	,	PUNCT
inlawrev-3622	1347	26	inc	inc	PROPN
inlawrev-3622	1347	27	.	.	PROPN
inlawrev-3622	1347	28	,	,	PUNCT
inlawrev-3622	1347	29	359	359	NUM
inlawrev-3622	1347	30	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1347	31	931	931	NUM
inlawrev-3622	1347	32	(	(	PUNCT
inlawrev-3622	1347	33	1997	1997	NUM
inlawrev-3622	1347	34	)	)	PUNCT
inlawrev-3622	1347	35	)	)	PUNCT
inlawrev-3622	1347	36	.	.	PUNCT
inlawrev-3622	1348	1	298	298	X
inlawrev-3622	1348	2	.	.	PUNCT
inlawrev-3622	1349	1	i	i	PRON
inlawrev-3622	1349	2	d.	d.	PROPN
inlawrev-3622	1349	3	at	at	ADP
inlawrev-3622	1349	4	1121	1121	NUM
inlawrev-3622	1349	5	.	.	PUNCT
inlawrev-3622	1350	1	299	299	NUM
inlawrev-3622	1350	2	.	.	NOUN
inlawrev-3622	1350	3	774	774	NUM
inlawrev-3622	1350	4	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1350	5	1044	1044	NUM
inlawrev-3622	1350	6	(	(	PUNCT
inlawrev-3622	1350	7	ind	ind	PROPN
inlawrev-3622	1350	8	.	.	PUNCT
inlawrev-3622	1351	1	tax	tax	PROPN
inlawrev-3622	1351	2	ct	ct	PROPN
inlawrev-3622	1351	3	.	.	PROPN
inlawrev-3622	1351	4	2001	2001	NUM
inlawrev-3622	1351	5	)	)	PUNCT
inlawrev-3622	1351	6	.	.	PUNCT
inlawrev-3622	1352	1	300	300	NUM
inlawrev-3622	1352	2	.	.	PUNCT
inlawrev-3622	1353	1	i	i	PRON
inlawrev-3622	1353	2	d.	d.	PROPN
inlawrev-3622	1353	3	at	at	ADP
inlawrev-3622	1353	4	1046	1046	NUM
inlawrev-3622	1353	5	.	.	PUNCT
inlawrev-3622	1354	1	301	301	NUM
inlawrev-3622	1354	2	.	.	PUNCT
inlawrev-3622	1355	1	i	i	PRON
inlawrev-3622	1355	2	d.	d.	PROPN
inlawrev-3622	1355	3	302	302	NUM
inlawrev-3622	1355	4	.	.	PUNCT
inlawrev-3622	1356	1	i	i	PRON
inlawrev-3622	1356	2	d.	d.	PROPN
inlawrev-3622	1356	3	303	303	NUM
inlawrev-3622	1356	4	.	.	PUNCT
inlawrev-3622	1357	1	i	i	PRON
inlawrev-3622	1357	2	d.	d.	PROPN
inlawrev-3622	1357	3	at	at	ADP
inlawrev-3622	1357	4	1047	1047	NUM
inlawrev-3622	1357	5	.	.	PUNCT
inlawrev-3622	1358	1	2003	2003	NUM
inlawrev-3622	1358	2	]	]	PUNCT
inlawrev-3622	1358	3	taxation	taxation	NOUN
inlawrev-3622	1358	4	1291	1291	NUM
inlawrev-3622	1358	5	tax	tax	NOUN
inlawrev-3622	1358	6	has	have	AUX
inlawrev-3622	1358	7	already	already	ADV
inlawrev-3622	1358	8	been	be	AUX
inlawrev-3622	1358	9	paid	pay	VERB
inlawrev-3622	1358	10	with	with	ADP
inlawrev-3622	1358	11	respect	respect	NOUN
inlawrev-3622	1358	12	to	to	ADP
inlawrev-3622	1358	13	the	the	DET
inlawrev-3622	1358	14	purchase	purchase	NOUN
inlawrev-3622	1358	15	of	of	ADP
inlawrev-3622	1358	16	the	the	DET
inlawrev-3622	1358	17	vehicle	vehicle	NOUN
inlawrev-3622	1358	18	.	.	PUNCT
inlawrev-3622	1358	19	"	"	PUNCT
inlawrev-3622	1359	1	304	304	NUM
inlawrev-3622	1359	2	in	in	ADP
inlawrev-3622	1359	3	contrast	contrast	NOUN
inlawrev-3622	1359	4	,	,	PUNCT
inlawrev-3622	1359	5	the	the	DET
inlawrev-3622	1359	6	department	department	NOUN
inlawrev-3622	1359	7	contended	contend	VERB
inlawrev-3622	1359	8	that	that	SCONJ
inlawrev-3622	1359	9	the	the	DET
inlawrev-3622	1359	10	legislature	legislature	NOUN
inlawrev-3622	1359	11	intended	intend	VERB
inlawrev-3622	1359	12	to	to	PART
inlawrev-3622	1359	13	impose	impose	VERB
inlawrev-3622	1359	14	a	a	DET
inlawrev-3622	1359	15	use	use	NOUN
inlawrev-3622	1359	16	tax	tax	NOUN
inlawrev-3622	1359	17	on	on	ADP
inlawrev-3622	1359	18	vehicles	vehicle	NOUN
inlawrev-3622	1359	19	that	that	PRON
inlawrev-3622	1359	20	are	be	AUX
inlawrev-3622	1359	21	purchased	purchase	VERB
inlawrev-3622	1359	22	in	in	ADP
inlawrev-3622	1359	23	other	other	ADJ
inlawrev-3622	1359	24	states	state	NOUN
inlawrev-3622	1359	25	and	and	CCONJ
inlawrev-3622	1359	26	required	require	VERB
inlawrev-3622	1359	27	to	to	PART
inlawrev-3622	1359	28	be	be	AUX
inlawrev-3622	1359	29	titled	title	VERB
inlawrev-3622	1359	30	in	in	ADP
inlawrev-3622	1359	31	indiana	indiana	PROPN
inlawrev-3622	1359	32	.	.	PUNCT
inlawrev-3622	1360	1	specifically	specifically	ADV
inlawrev-3622	1360	2	,	,	PUNCT
inlawrev-3622	1360	3	the	the	DET
inlawrev-3622	1360	4	department	department	NOUN
inlawrev-3622	1360	5	cited	cite	VERB
inlawrev-3622	1360	6	indiana	indiana	PROPN
inlawrev-3622	1360	7	code	code	PROPN
inlawrev-3622	1360	8	section	section	NOUN
inlawrev-3622	1360	9	6	6	NUM
inlawrev-3622	1360	10	-	-	SYM
inlawrev-3622	1360	11	2.5	2.5	NUM
inlawrev-3622	1360	12	-	-	PUNCT
inlawrev-3622	1360	13	3	3	NUM
inlawrev-3622	1360	14	-	-	NUM
inlawrev-3622	1360	15	5(b	5(b	NUM
inlawrev-3622	1360	16	)	)	PUNCT
inlawrev-3622	1360	17	.	.	PUNCT
inlawrev-3622	1361	1	this	this	DET
inlawrev-3622	1361	2	section	section	NOUN
inlawrev-3622	1361	3	states	state	NOUN
inlawrev-3622	1361	4	,	,	PUNCT
inlawrev-3622	1361	5	"	"	PUNCT
inlawrev-3622	1361	6	the	the	DET
inlawrev-3622	1361	7	credit	credit	NOUN
inlawrev-3622	1361	8	.	.	PUNCT
inlawrev-3622	1361	9	.	.	PUNCT
inlawrev-3622	1361	10	.	.	PUNCT
inlawrev-3622	1362	1	does	do	AUX
inlawrev-3622	1362	2	not	not	PART
inlawrev-3622	1362	3	apply	apply	VERB
inlawrev-3622	1362	4	to	to	ADP
inlawrev-3622	1362	5	the	the	DET
inlawrev-3622	1362	6	use	use	NOUN
inlawrev-3622	1362	7	tax	tax	NOUN
inlawrev-3622	1362	8	imposed	impose	VERB
inlawrev-3622	1362	9	on	on	ADP
inlawrev-3622	1362	10	the	the	DET
inlawrev-3622	1362	11	use	use	NOUN
inlawrev-3622	1362	12	,	,	PUNCT
inlawrev-3622	1362	13	storage	storage	NOUN
inlawrev-3622	1362	14	,	,	PUNCT
inlawrev-3622	1362	15	or	or	CCONJ
inlawrev-3622	1362	16	consumption	consumption	NOUN
inlawrev-3622	1362	17	of	of	ADP
inlawrev-3622	1362	18	vehicles	vehicle	NOUN
inlawrev-3622	1362	19	.	.	PUNCT
inlawrev-3622	1362	20	.	.	PUNCT
inlawrev-3622	1362	21	.	.	PUNCT
inlawrev-3622	1363	1	that	that	PRON
inlawrev-3622	1363	2	are	be	AUX
inlawrev-3622	1363	3	required	require	VERB
inlawrev-3622	1363	4	to	to	PART
inlawrev-3622	1363	5	be	be	AUX
inlawrev-3622	1363	6	titled	title	VERB
inlawrev-3622	1363	7	,	,	PUNCT
inlawrev-3622	1363	8	registered	register	VERB
inlawrev-3622	1363	9	,	,	PUNCT
inlawrev-3622	1363	10	or	or	CCONJ
inlawrev-3622	1363	11	licensed	license	VERB
inlawrev-3622	1363	12	by	by	ADP
inlawrev-3622	1363	13	indiana	indiana	PROPN
inlawrev-3622	1363	14	.	.	PUNCT
inlawrev-3622	1363	15	"	"	PUNCT
inlawrev-3622	1364	1	305	305	NUM
inlawrev-3622	1364	2	to	to	PART
inlawrev-3622	1364	3	address	address	VERB
inlawrev-3622	1364	4	the	the	DET
inlawrev-3622	1364	5	first	first	ADJ
inlawrev-3622	1364	6	issue	issue	NOUN
inlawrev-3622	1364	7	of	of	ADP
inlawrev-3622	1364	8	whether	whether	SCONJ
inlawrev-3622	1364	9	rhoade	rhoade	NOUN
inlawrev-3622	1364	10	was	be	AUX
inlawrev-3622	1364	11	exempt	exempt	ADJ
inlawrev-3622	1364	12	from	from	ADP
inlawrev-3622	1364	13	paying	pay	VERB
inlawrev-3622	1364	14	use	use	NOUN
inlawrev-3622	1364	15	tax	tax	NOUN
inlawrev-3622	1364	16	,	,	PUNCT
inlawrev-3622	1364	17	the	the	DET
inlawrev-3622	1364	18	tax	tax	NOUN
inlawrev-3622	1364	19	court	court	NOUN
inlawrev-3622	1364	20	acknowledged	acknowledge	VERB
inlawrev-3622	1364	21	that	that	SCONJ
inlawrev-3622	1364	22	a	a	DET
inlawrev-3622	1364	23	state	state	NOUN
inlawrev-3622	1364	24	imposes	impose	VERB
inlawrev-3622	1364	25	a	a	DET
inlawrev-3622	1364	26	use	use	NOUN
inlawrev-3622	1364	27	tax	tax	NOUN
inlawrev-3622	1364	28	out	out	ADP
inlawrev-3622	1364	29	ofconcern	ofconcern	NOUN
inlawrev-3622	1364	30	(	(	PUNCT
inlawrev-3622	1364	31	1	1	NUM
inlawrev-3622	1364	32	)	)	PUNCT
inlawrev-3622	1364	33	that	that	SCONJ
inlawrev-3622	1364	34	local	local	ADJ
inlawrev-3622	1364	35	merchants	merchant	NOUN
inlawrev-3622	1364	36	will	will	AUX
inlawrev-3622	1364	37	lose	lose	VERB
inlawrev-3622	1364	38	business	business	NOUN
inlawrev-3622	1364	39	if	if	SCONJ
inlawrev-3622	1364	40	taxpayers	taxpayer	NOUN
inlawrev-3622	1364	41	purchase	purchase	VERB
inlawrev-3622	1364	42	goods	good	NOUN
inlawrev-3622	1364	43	out	out	ADP
inlawrev-3622	1364	44	-	-	PUNCT
inlawrev-3622	1364	45	of	of	ADP
inlawrev-3622	1364	46	-	-	PUNCT
inlawrev-3622	1364	47	state	state	NOUN
inlawrev-3622	1364	48	to	to	PART
inlawrev-3622	1364	49	avoid	avoid	VERB
inlawrev-3622	1364	50	sales	sale	NOUN
inlawrev-3622	1364	51	tax	tax	NOUN
inlawrev-3622	1364	52	liability	liability	NOUN
inlawrev-3622	1364	53	and	and	CCONJ
inlawrev-3622	1364	54	(	(	PUNCT
inlawrev-3622	1364	55	2	2	NUM
inlawrev-3622	1364	56	)	)	PUNCT
inlawrev-3622	1364	57	that	that	SCONJ
inlawrev-3622	1364	58	it	it	PRON
inlawrev-3622	1364	59	will	will	AUX
inlawrev-3622	1364	60	loose	loose	VERB
inlawrev-3622	1364	61	tax	tax	NOUN
inlawrev-3622	1364	62	revenue	revenue	NOUN
inlawrev-3622	1364	63	if	if	SCONJ
inlawrev-3622	1364	64	taxpayers	taxpayer	NOUN
inlawrev-3622	1364	65	purchase	purchase	VERB
inlawrev-3622	1364	66	goods	good	NOUN
inlawrev-3622	1364	67	out	out	ADP
inlawrev-3622	1364	68	-	-	PUNCT
inlawrev-3622	1364	69	of	of	ADP
inlawrev-3622	1364	70	-	-	PUNCT
inlawrev-3622	1364	71	state	state	NOUN
inlawrev-3622	1364	72	.	.	PUNCT
inlawrev-3622	1365	1	306	306	NUM
inlawrev-3622	1365	2	it	it	PRON
inlawrev-3622	1365	3	noted	note	VERB
inlawrev-3622	1365	4	that	that	SCONJ
inlawrev-3622	1365	5	"	"	PUNCT
inlawrev-3622	1365	6	[	[	X
inlawrev-3622	1365	7	t]o	t]o	AUX
inlawrev-3622	1365	8	deal	deal	VERB
inlawrev-3622	1365	9	with	with	ADP
inlawrev-3622	1365	10	this	this	DET
inlawrev-3622	1365	11	potential	potential	ADJ
inlawrev-3622	1365	12	loss	loss	NOUN
inlawrev-3622	1365	13	of	of	ADP
inlawrev-3622	1365	14	business	business	NOUN
inlawrev-3622	1365	15	and	and	CCONJ
inlawrev-3622	1365	16	revenue	revenue	NOUN
inlawrev-3622	1365	17	,	,	PUNCT
inlawrev-3622	1365	18	states	state	NOUN
inlawrev-3622	1365	19	enacted	enact	VERB
inlawrev-3622	1365	20	'	'	PUNCT
inlawrev-3622	1365	21	complementary	complementary	ADJ
inlawrev-3622	1365	22	'	'	PUNCT
inlawrev-3622	1365	23	or	or	CCONJ
inlawrev-3622	1365	24	'	'	PUNCT
inlawrev-3622	1365	25	compensating	compensate	VERB
inlawrev-3622	1365	26	'	'	PUNCT
inlawrev-3622	1365	27	use	use	NOUN
inlawrev-3622	1365	28	taxes	taxis	NOUN
inlawrev-3622	1365	29	on	on	ADP
inlawrev-3622	1365	30	the	the	DET
inlawrev-3622	1365	31	use	use	NOUN
inlawrev-3622	1365	32	ofgoods	ofgood	NOUN
inlawrev-3622	1365	33	purchased	purchase	VERB
inlawrev-3622	1365	34	outside	outside	ADP
inlawrev-3622	1365	35	ofthe	ofthe	ADJ
inlawrev-3622	1365	36	state	state	NOUN
inlawrev-3622	1365	37	and	and	CCONJ
inlawrev-3622	1365	38	brought	bring	VERB
inlawrev-3622	1365	39	into	into	ADP
inlawrev-3622	1365	40	the	the	DET
inlawrev-3622	1365	41	state	state	NOUN
inlawrev-3622	1365	42	for	for	ADP
inlawrev-3622	1365	43	use	use	NOUN
inlawrev-3622	1365	44	.	.	PUNCT
inlawrev-3622	1365	45	"	"	PUNCT
inlawrev-3622	1366	1	lastly	lastly	ADV
inlawrev-3622	1366	2	,	,	PUNCT
inlawrev-3622	1366	3	the	the	DET
inlawrev-3622	1366	4	tax	tax	NOUN
inlawrev-3622	1366	5	court	court	NOUN
inlawrev-3622	1366	6	recognized	recognize	VERB
inlawrev-3622	1366	7	that	that	SCONJ
inlawrev-3622	1366	8	a	a	DET
inlawrev-3622	1366	9	use	use	NOUN
inlawrev-3622	1366	10	tax	tax	NOUN
inlawrev-3622	1366	11	is	be	AUX
inlawrev-3622	1366	12	functionally	functionally	ADV
inlawrev-3622	1366	13	equivalent	equivalent	ADJ
inlawrev-3622	1366	14	to	to	ADP
inlawrev-3622	1366	15	a	a	DET
inlawrev-3622	1366	16	sales	sale	NOUN
inlawrev-3622	1366	17	tax	tax	NOUN
inlawrev-3622	1366	18	and	and	CCONJ
inlawrev-3622	1366	19	is	be	AUX
inlawrev-3622	1366	20	levied	levy	VERB
inlawrev-3622	1366	21	when	when	SCONJ
inlawrev-3622	1366	22	the	the	DET
inlawrev-3622	1366	23	use	use	NOUN
inlawrev-3622	1366	24	oftangible	oftangible	ADJ
inlawrev-3622	1366	25	personal	personal	ADJ
inlawrev-3622	1366	26	property	property	NOUN
inlawrev-3622	1366	27	is	be	AUX
inlawrev-3622	1366	28	not	not	PART
inlawrev-3622	1366	29	subject	subject	ADJ
inlawrev-3622	1366	30	to	to	ADP
inlawrev-3622	1366	31	sales	sale	NOUN
inlawrev-3622	1366	32	tax	tax	NOUN
inlawrev-3622	1366	33	.	.	PUNCT
inlawrev-3622	1367	1	307	307	NUM
inlawrev-3622	1367	2	with	with	ADP
inlawrev-3622	1367	3	this	this	DET
inlawrev-3622	1367	4	foundation	foundation	NOUN
inlawrev-3622	1367	5	in	in	ADP
inlawrev-3622	1367	6	place	place	NOUN
inlawrev-3622	1367	7	,	,	PUNCT
inlawrev-3622	1367	8	the	the	DET
inlawrev-3622	1367	9	tax	tax	NOUN
inlawrev-3622	1367	10	court	court	NOUN
inlawrev-3622	1367	11	focused	focus	VERB
inlawrev-3622	1367	12	on	on	ADP
inlawrev-3622	1367	13	the	the	DET
inlawrev-3622	1367	14	two	two	NUM
inlawrev-3622	1367	15	statutes	statute	NOUN
inlawrev-3622	1367	16	raised	raise	VERB
inlawrev-3622	1367	17	by	by	ADP
inlawrev-3622	1367	18	the	the	DET
inlawrev-3622	1367	19	parties	party	NOUN
inlawrev-3622	1367	20	in	in	ADP
inlawrev-3622	1367	21	furtherance	furtherance	NOUN
inlawrev-3622	1367	22	oftheir	oftheir	DET
inlawrev-3622	1367	23	respective	respective	ADJ
inlawrev-3622	1367	24	positions	position	NOUN
inlawrev-3622	1367	25	and	and	CCONJ
inlawrev-3622	1367	26	opted	opt	VERB
inlawrev-3622	1367	27	to	to	PART
inlawrev-3622	1367	28	read	read	VERB
inlawrev-3622	1367	29	them	they	PRON
inlawrev-3622	1367	30	in	in	ADP
inlawrev-3622	1367	31	pari	pari	ADJ
inlawrev-3622	1367	32	material	material	NOUN
inlawrev-3622	1367	33	it	it	PRON
inlawrev-3622	1367	34	pointed	point	VERB
inlawrev-3622	1367	35	out	out	ADP
inlawrev-3622	1367	36	that	that	SCONJ
inlawrev-3622	1367	37	indiana	indiana	PROPN
inlawrev-3622	1367	38	code	code	PROPN
inlawrev-3622	1367	39	section	section	NOUN
inlawrev-3622	1367	40	6	6	NUM
inlawrev-3622	1367	41	-	-	SYM
inlawrev-3622	1367	42	2.5	2.5	NUM
inlawrev-3622	1367	43	-	-	PUNCT
inlawrev-3622	1367	44	3	3	NUM
inlawrev-3622	1367	45	-	-	PUNCT
inlawrev-3622	1367	46	6(d	6(d	NUM
inlawrev-3622	1367	47	)	)	PUNCT
inlawrev-3622	1367	48	did	do	AUX
inlawrev-3622	1367	49	not	not	PART
inlawrev-3622	1367	50	expressly	expressly	ADV
inlawrev-3622	1367	51	indicate	indicate	VERB
inlawrev-3622	1367	52	whether	whether	SCONJ
inlawrev-3622	1367	53	the	the	DET
inlawrev-3622	1367	54	taxes	taxis	NOUN
inlawrev-3622	1367	55	are	be	AUX
inlawrev-3622	1367	56	attributable	attributable	ADJ
inlawrev-3622	1367	57	to	to	ADP
inlawrev-3622	1367	58	any	any	DET
inlawrev-3622	1367	59	state	state	NOUN
inlawrev-3622	1367	60	or	or	CCONJ
inlawrev-3622	1367	61	just	just	ADV
inlawrev-3622	1367	62	indiana	indiana	PROPN
inlawrev-3622	1367	63	.	.	PUNCT
inlawrev-3622	1368	1	on	on	ADP
inlawrev-3622	1368	2	the	the	DET
inlawrev-3622	1368	3	other	other	ADJ
inlawrev-3622	1368	4	hand	hand	NOUN
inlawrev-3622	1368	5	,	,	PUNCT
inlawrev-3622	1368	6	it	it	PRON
inlawrev-3622	1368	7	found	find	VERB
inlawrev-3622	1368	8	that	that	SCONJ
inlawrev-3622	1368	9	indiana	indiana	PROPN
inlawrev-3622	1368	10	code	code	PROPN
inlawrev-3622	1368	11	section	section	NOUN
inlawrev-3622	1368	12	6	6	NUM
inlawrev-3622	1368	13	-	-	SYM
inlawrev-3622	1368	14	2	2	NUM
inlawrev-3622	1368	15	.	.	NUM
inlawrev-3622	1368	16	5	5	NUM
inlawrev-3622	1368	17	-3	-3	SYM
inlawrev-3622	1368	18	-5(b	-5(b	NOUN
inlawrev-3622	1368	19	)	)	PUNCT
inlawrev-3622	1368	20	expressly	expressly	ADV
inlawrev-3622	1368	21	denied	deny	VERB
inlawrev-3622	1368	22	any	any	DET
inlawrev-3622	1368	23	use	use	NOUN
inlawrev-3622	1368	24	tax	tax	NOUN
inlawrev-3622	1368	25	credit	credit	NOUN
inlawrev-3622	1368	26	for	for	ADP
inlawrev-3622	1368	27	another	another	DET
inlawrev-3622	1368	28	state	state	NOUN
inlawrev-3622	1368	29	's	's	PART
inlawrev-3622	1368	30	sales	sale	NOUN
inlawrev-3622	1368	31	or	or	CCONJ
inlawrev-3622	1368	32	use	use	VERB
inlawrev-3622	1368	33	tax	tax	NOUN
inlawrev-3622	1368	34	when	when	SCONJ
inlawrev-3622	1368	35	a	a	DET
inlawrev-3622	1368	36	taxpayer	taxpayer	NOUN
inlawrev-3622	1368	37	purchases	purchase	VERB
inlawrev-3622	1368	38	a	a	DET
inlawrev-3622	1368	39	vehicle	vehicle	NOUN
inlawrev-3622	1368	40	out	out	ADP
inlawrev-3622	1368	41	-	-	PUNCT
inlawrev-3622	1368	42	of	of	ADP
inlawrev-3622	1368	43	-	-	PUNCT
inlawrev-3622	1368	44	state	state	NOUN
inlawrev-3622	1368	45	and	and	CCONJ
inlawrev-3622	1368	46	is	be	AUX
inlawrev-3622	1368	47	required	require	VERB
inlawrev-3622	1368	48	to	to	PART
inlawrev-3622	1368	49	title	title	VERB
inlawrev-3622	1368	50	it	it	PRON
inlawrev-3622	1368	51	in	in	ADP
inlawrev-3622	1368	52	indiana	indiana	PROPN
inlawrev-3622	1368	53	.	.	PUNCT
inlawrev-3622	1369	1	thus	thus	ADV
inlawrev-3622	1369	2	,	,	PUNCT
inlawrev-3622	1369	3	the	the	DET
inlawrev-3622	1369	4	tax	tax	NOUN
inlawrev-3622	1369	5	court	court	NOUN
inlawrev-3622	1369	6	ruled	rule	VERB
inlawrev-3622	1369	7	that	that	DET
inlawrev-3622	1369	8	plain	plain	ADJ
inlawrev-3622	1369	9	language	language	NOUN
inlawrev-3622	1369	10	of	of	ADP
inlawrev-3622	1369	11	indiana	indiana	PROPN
inlawrev-3622	1369	12	code	code	PROPN
inlawrev-3622	1369	13	section	section	NOUN
inlawrev-3622	1369	14	6	6	NUM
inlawrev-3622	1369	15	-	-	SYM
inlawrev-3622	1369	16	2.5	2.5	NUM
inlawrev-3622	1369	17	-	-	PUNCT
inlawrev-3622	1369	18	35(b	35(b	NUM
inlawrev-3622	1369	19	)	)	PUNCT
inlawrev-3622	1369	20	showed	show	VERB
inlawrev-3622	1369	21	that	that	SCONJ
inlawrev-3622	1369	22	the	the	DET
inlawrev-3622	1369	23	legislature	legislature	NOUN
inlawrev-3622	1369	24	intended	intend	VERB
inlawrev-3622	1369	25	the	the	DET
inlawrev-3622	1369	26	use	use	NOUN
inlawrev-3622	1369	27	tax	tax	NOUN
inlawrev-3622	1369	28	in	in	ADP
inlawrev-3622	1369	29	indiana	indiana	PROPN
inlawrev-3622	1369	30	code	code	PROPN
inlawrev-3622	1369	31	section	section	NOUN
inlawrev-3622	1369	32	62.5	62.5	NUM
inlawrev-3622	1369	33	-	-	SYM
inlawrev-3622	1369	34	3	3	NUM
inlawrev-3622	1369	35	-	-	PUNCT
inlawrev-3622	1369	36	6(d	6(d	NUM
inlawrev-3622	1369	37	)	)	PUNCT
inlawrev-3622	1369	38	to	to	PART
inlawrev-3622	1369	39	refer	refer	VERB
inlawrev-3622	1369	40	to	to	ADP
inlawrev-3622	1369	41	indiana	indiana	PROPN
inlawrev-3622	1369	42	taxes	taxis	NOUN
inlawrev-3622	1369	43	only	only	ADV
inlawrev-3622	1369	44	.	.	PUNCT
inlawrev-3622	1370	1	308	308	NUM
inlawrev-3622	1370	2	the	the	DET
inlawrev-3622	1370	3	tax	tax	NOUN
inlawrev-3622	1370	4	court	court	NOUN
inlawrev-3622	1370	5	denied	deny	VERB
inlawrev-3622	1370	6	rhoade	rhoade	NOUN
inlawrev-3622	1370	7	's	's	PART
inlawrev-3622	1370	8	motion	motion	NOUN
inlawrev-3622	1370	9	for	for	ADP
inlawrev-3622	1370	10	summary	summary	NOUN
inlawrev-3622	1370	11	judgment	judgment	NOUN
inlawrev-3622	1370	12	.	.	PUNCT
inlawrev-3622	1371	1	regarding	regard	VERB
inlawrev-3622	1371	2	the	the	DET
inlawrev-3622	1371	3	second	second	ADJ
inlawrev-3622	1371	4	issue	issue	NOUN
inlawrev-3622	1371	5	of	of	ADP
inlawrev-3622	1371	6	whether	whether	SCONJ
inlawrev-3622	1371	7	imposition	imposition	NOUN
inlawrev-3622	1371	8	of	of	ADP
inlawrev-3622	1371	9	indiana	indiana	PROPN
inlawrev-3622	1371	10	use	use	VERB
inlawrev-3622	1371	11	tax	tax	NOUN
inlawrev-3622	1371	12	on	on	ADP
inlawrev-3622	1371	13	a	a	DET
inlawrev-3622	1371	14	vehicle	vehicle	NOUN
inlawrev-3622	1371	15	for	for	ADP
inlawrev-3622	1371	16	which	which	PRON
inlawrev-3622	1371	17	the	the	DET
inlawrev-3622	1371	18	taxpayer	taxpayer	NOUN
inlawrev-3622	1371	19	already	already	ADV
inlawrev-3622	1371	20	paid	pay	VERB
inlawrev-3622	1371	21	sales	sale	NOUN
inlawrev-3622	1371	22	tax	tax	NOUN
inlawrev-3622	1371	23	in	in	ADP
inlawrev-3622	1371	24	another	another	DET
inlawrev-3622	1371	25	state	state	NOUN
inlawrev-3622	1371	26	violates	violate	VERB
inlawrev-3622	1371	27	the	the	DET
inlawrev-3622	1371	28	commerce	commerce	NOUN
inlawrev-3622	1371	29	clause	clause	NOUN
inlawrev-3622	1371	30	,	,	PUNCT
inlawrev-3622	1371	31	the	the	DET
inlawrev-3622	1371	32	tax	tax	NOUN
inlawrev-3622	1371	33	court	court	NOUN
inlawrev-3622	1371	34	turned	turn	VERB
inlawrev-3622	1371	35	to	to	ADP
inlawrev-3622	1371	36	the	the	DET
inlawrev-3622	1371	37	four	four	NUM
inlawrev-3622	1371	38	part	part	NOUN
inlawrev-3622	1371	39	test	test	NOUN
inlawrev-3622	1371	40	announced	announce	VERB
inlawrev-3622	1371	41	in	in	ADP
inlawrev-3622	1371	42	complete	complete	ADJ
inlawrev-3622	1371	43	auto	auto	NOUN
inlawrev-3622	1371	44	transit	transit	NOUN
inlawrev-3622	1371	45	,	,	PUNCT
inlawrev-3622	1371	46	inc	inc	PROPN
inlawrev-3622	1371	47	.	.	PROPN
inlawrev-3622	1372	1	v.	v.	PROPN
inlawrev-3622	1372	2	brady	brady	PROPN
inlawrev-3622	1372	3	?	?	PUNCT
inlawrev-3622	1372	4	09	09	NUM
inlawrev-3622	1373	1	in	in	ADP
inlawrev-3622	1373	2	brady	brady	PROPN
inlawrev-3622	1373	3	,	,	PUNCT
inlawrev-3622	1373	4	the	the	DET
inlawrev-3622	1373	5	u.s	u.s	PROPN
inlawrev-3622	1373	6	.	.	PROPN
inlawrev-3622	1373	7	supreme	supreme	PROPN
inlawrev-3622	1373	8	court	court	PROPN
inlawrev-3622	1373	9	wrote	write	VERB
inlawrev-3622	1373	10	that	that	SCONJ
inlawrev-3622	1373	11	a	a	DET
inlawrev-3622	1373	12	state	state	NOUN
inlawrev-3622	1373	13	tax	tax	NOUN
inlawrev-3622	1373	14	will	will	AUX
inlawrev-3622	1373	15	not	not	PART
inlawrev-3622	1373	16	withstand	withstand	VERB
inlawrev-3622	1373	17	a	a	DET
inlawrev-3622	1373	18	commerce	commerce	NOUN
inlawrev-3622	1373	19	clause	clause	NOUN
inlawrev-3622	1373	20	challenge	challenge	NOUN
inlawrev-3622	1373	21	if	if	SCONJ
inlawrev-3622	1373	22	it	it	PRON
inlawrev-3622	1373	23	(	(	PUNCT
inlawrev-3622	1373	24	1	1	X
inlawrev-3622	1373	25	)	)	PUNCT
inlawrev-3622	1373	26	is	be	AUX
inlawrev-3622	1373	27	applied	apply	VERB
inlawrev-3622	1373	28	to	to	ADP
inlawrev-3622	1373	29	an	an	DET
inlawrev-3622	1373	30	activity	activity	NOUN
inlawrev-3622	1373	31	with	with	ADP
inlawrev-3622	1373	32	a	a	DET
inlawrev-3622	1373	33	substantial	substantial	ADJ
inlawrev-3622	1373	34	nexus	nexus	NOUN
inlawrev-3622	1373	35	with	with	ADP
inlawrev-3622	1373	36	the	the	DET
inlawrev-3622	1373	37	taxing	tax	VERB
inlawrev-3622	1373	38	state	state	NOUN
inlawrev-3622	1373	39	;	;	PUNCT
inlawrev-3622	1373	40	(	(	PUNCT
inlawrev-3622	1373	41	2	2	X
inlawrev-3622	1373	42	)	)	PUNCT
inlawrev-3622	1373	43	is	be	AUX
inlawrev-3622	1373	44	fairly	fairly	ADV
inlawrev-3622	1373	45	apportioned	apportion	VERB
inlawrev-3622	1373	46	;	;	PUNCT
inlawrev-3622	1373	47	(	(	PUNCT
inlawrev-3622	1373	48	3	3	X
inlawrev-3622	1373	49	)	)	PUNCT
inlawrev-3622	1373	50	does	do	AUX
inlawrev-3622	1373	51	not	not	PART
inlawrev-3622	1373	52	discriminate	discriminate	VERB
inlawrev-3622	1373	53	against	against	ADP
inlawrev-3622	1373	54	interstate	interstate	NOUN
inlawrev-3622	1373	55	commerce	commerce	NOUN
inlawrev-3622	1373	56	;	;	PUNCT
inlawrev-3622	1373	57	and	and	CCONJ
inlawrev-3622	1373	58	(	(	PUNCT
inlawrev-3622	1373	59	4	4	X
inlawrev-3622	1373	60	)	)	PUNCT
inlawrev-3622	1373	61	is	be	AUX
inlawrev-3622	1373	62	fairly	fairly	ADV
inlawrev-3622	1373	63	related	relate	VERB
inlawrev-3622	1373	64	to	to	ADP
inlawrev-3622	1373	65	the	the	DET
inlawrev-3622	1373	66	service	service	NOUN
inlawrev-3622	1373	67	provided	provide	VERB
inlawrev-3622	1373	68	by	by	ADP
inlawrev-3622	1373	69	the	the	DET
inlawrev-3622	1373	70	state	state	NOUN
inlawrev-3622	1373	71	.	.	PUNCT
inlawrev-3622	1374	1	310	310	NUM
inlawrev-3622	1374	2	rhoade	rhoade	NOUN
inlawrev-3622	1374	3	claimed	claim	VERB
inlawrev-3622	1374	4	that	that	SCONJ
inlawrev-3622	1374	5	304	304	NUM
inlawrev-3622	1374	6	.	.	PUNCT
inlawrev-3622	1375	1	i	i	PRON
inlawrev-3622	1375	2	d.	d.	PROPN
inlawrev-3622	1375	3	(	(	PUNCT
inlawrev-3622	1375	4	quoting	quote	VERB
inlawrev-3622	1375	5	ind	ind	PROPN
inlawrev-3622	1375	6	.	.	PUNCT
inlawrev-3622	1376	1	code	code	PROPN
inlawrev-3622	1376	2	§	§	PROPN
inlawrev-3622	1376	3	6	6	NUM
inlawrev-3622	1376	4	-	-	SYM
inlawrev-3622	1376	5	2.5	2.5	NUM
inlawrev-3622	1376	6	-	-	PUNCT
inlawrev-3622	1376	7	3	3	NUM
inlawrev-3622	1376	8	-	-	PUNCT
inlawrev-3622	1376	9	6(d	6(d	NUM
inlawrev-3622	1376	10	)	)	PUNCT
inlawrev-3622	1376	11	(	(	PUNCT
inlawrev-3622	1376	12	1998	1998	NUM
inlawrev-3622	1376	13	)	)	PUNCT
inlawrev-3622	1376	14	)	)	PUNCT
inlawrev-3622	1376	15	.	.	PUNCT
inlawrev-3622	1377	1	305	305	NUM
inlawrev-3622	1377	2	.	.	PUNCT
inlawrev-3622	1378	1	i	i	PRON
inlawrev-3622	1378	2	d.	d.	PROPN
inlawrev-3622	1378	3	(	(	PUNCT
inlawrev-3622	1378	4	quoting	quote	VERB
inlawrev-3622	1378	5	ind	ind	PROPN
inlawrev-3622	1378	6	.	.	PUNCT
inlawrev-3622	1379	1	code	code	PROPN
inlawrev-3622	1379	2	§	§	PROPN
inlawrev-3622	1379	3	6	6	NUM
inlawrev-3622	1379	4	-	-	SYM
inlawrev-3622	1379	5	2.5	2.5	NUM
inlawrev-3622	1379	6	-	-	PUNCT
inlawrev-3622	1379	7	3	3	NUM
inlawrev-3622	1379	8	-	-	NUM
inlawrev-3622	1379	9	5(b	5(b	NUM
inlawrev-3622	1379	10	)	)	PUNCT
inlawrev-3622	1379	11	(	(	PUNCT
inlawrev-3622	1379	12	1998	1998	NUM
inlawrev-3622	1379	13	)	)	PUNCT
inlawrev-3622	1379	14	)	)	PUNCT
inlawrev-3622	1379	15	.	.	PUNCT
inlawrev-3622	1380	1	306	306	NUM
inlawrev-3622	1380	2	.	.	PUNCT
inlawrev-3622	1381	1	i	i	PRON
inlawrev-3622	1381	2	d.	d.	PROPN
inlawrev-3622	1381	3	(	(	PUNCT
inlawrev-3622	1381	4	referencing	reference	VERB
inlawrev-3622	1381	5	jerome	jerome	PROPN
inlawrev-3622	1381	6	r.	r.	PROPN
inlawrev-3622	1381	7	hellerstein	hellerstein	PROPN
inlawrev-3622	1381	8	&	&	CCONJ
inlawrev-3622	1381	9	walter	walter	PROPN
inlawrev-3622	1381	10	hellerstein	hellerstein	PROPN
inlawrev-3622	1381	11	,	,	PUNCT
inlawrev-3622	1381	12	2	2	NUM
inlawrev-3622	1381	13	state	state	NOUN
inlawrev-3622	1381	14	taxation	taxation	NOUN
inlawrev-3622	1381	15	§	§	PROPN
inlawrev-3622	1381	16	16.01[21(3ded	16.01[21(3ded	NUM
inlawrev-3622	1381	17	.	.	NOUN
inlawrev-3622	1381	18	2000	2000	NUM
inlawrev-3622	1381	19	)	)	PUNCT
inlawrev-3622	1381	20	)	)	PUNCT
inlawrev-3622	1381	21	.	.	PUNCT
inlawrev-3622	1382	1	307	307	NUM
inlawrev-3622	1382	2	.	.	PUNCT
inlawrev-3622	1383	1	i	i	PRON
inlawrev-3622	1383	2	d.	d.	PROPN
inlawrev-3622	1383	3	(	(	PUNCT
inlawrev-3622	1383	4	referencing	reference	VERB
inlawrev-3622	1383	5	hellerstein	hellerstein	NOUN
inlawrev-3622	1383	6	&	&	CCONJ
inlawrev-3622	1383	7	hellerstein	hellerstein	PROPN
inlawrev-3622	1383	8	,	,	PUNCT
inlawrev-3622	1383	9	supra	supra	PROPN
inlawrev-3622	1383	10	note	note	NOUN
inlawrev-3622	1383	11	306	306	NUM
inlawrev-3622	1383	12	,	,	PUNCT
inlawrev-3622	1383	13	§	§	PROPN
inlawrev-3622	1383	14	16.01	16.01	NUM
inlawrev-3622	1383	15	[	[	X
inlawrev-3622	1383	16	2	2	NUM
inlawrev-3622	1383	17	]	]	NUM
inlawrev-3622	1383	18	)	)	PUNCT
inlawrev-3622	1383	19	.	.	PUNCT
inlawrev-3622	1384	1	308	308	NUM
inlawrev-3622	1384	2	.	.	PUNCT
inlawrev-3622	1385	1	i	i	PRON
inlawrev-3622	1385	2	d.	d.	PROPN
inlawrev-3622	1385	3	at	at	ADP
inlawrev-3622	1385	4	1048	1048	NUM
inlawrev-3622	1385	5	-	-	SYM
inlawrev-3622	1385	6	49	49	NUM
inlawrev-3622	1385	7	.	.	PUNCT
inlawrev-3622	1385	8	309	309	NUM
inlawrev-3622	1385	9	.	.	PUNCT
inlawrev-3622	1386	1	430	430	NUM
inlawrev-3622	1386	2	u.s	u.s	PROPN
inlawrev-3622	1386	3	.	.	PROPN
inlawrev-3622	1386	4	274(1977	274(1977	NUM
inlawrev-3622	1386	5	)	)	PUNCT
inlawrev-3622	1386	6	.	.	PUNCT
inlawrev-3622	1387	1	310	310	NUM
inlawrev-3622	1387	2	.	.	PUNCT
inlawrev-3622	1388	1	i	i	PRON
inlawrev-3622	1388	2	d.	d.	PROPN
inlawrev-3622	1388	3	(	(	PUNCT
inlawrev-3622	1388	4	citing	cite	VERB
inlawrev-3622	1388	5	anderson	anderson	PROPN
inlawrev-3622	1388	6	v.	v.	PROPN
inlawrev-3622	1388	7	ind	ind	PROPN
inlawrev-3622	1388	8	.	.	PUNCT
inlawrev-3622	1389	1	dep't	dep't	NOUN
inlawrev-3622	1389	2	of	of	ADP
inlawrev-3622	1389	3	state	state	NOUN
inlawrev-3622	1389	4	revenue	revenue	NOUN
inlawrev-3622	1389	5	,	,	PUNCT
inlawrev-3622	1389	6	758	758	NUM
inlawrev-3622	1389	7	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1389	8	597	597	NUM
inlawrev-3622	1389	9	,	,	PUNCT
inlawrev-3622	1389	10	601	601	NUM
inlawrev-3622	1389	11	(	(	PUNCT
inlawrev-3622	1389	12	ind	ind	NOUN
inlawrev-3622	1389	13	.	.	PUNCT
inlawrev-3622	1390	1	tax	tax	NOUN
inlawrev-3622	1390	2	.	.	PUNCT
inlawrev-3622	1391	1	ct	ct	PROPN
inlawrev-3622	1391	2	.	.	NOUN
inlawrev-3622	1391	3	2001	2001	NUM
inlawrev-3622	1391	4	)	)	PUNCT
inlawrev-3622	1391	5	)	)	PUNCT
inlawrev-3622	1391	6	.	.	PUNCT
inlawrev-3622	1392	1	1292	1292	NUM
inlawrev-3622	1392	2	indiana	indiana	PROPN
inlawrev-3622	1392	3	law	law	PROPN
inlawrev-3622	1392	4	review	review	NOUN
inlawrev-3622	1393	1	[	[	X
inlawrev-3622	1393	2	vol	vol	NOUN
inlawrev-3622	1393	3	.	.	PUNCT
inlawrev-3622	1394	1	36:1251	36:1251	NUM
inlawrev-3622	1394	2	indiana	indiana	PROPN
inlawrev-3622	1394	3	's	's	PART
inlawrev-3622	1394	4	use	use	NOUN
inlawrev-3622	1394	5	tax	tax	NOUN
inlawrev-3622	1394	6	violated	violate	VERB
inlawrev-3622	1394	7	the	the	DET
inlawrev-3622	1394	8	third	third	ADJ
inlawrev-3622	1394	9	prong	prong	NOUN
inlawrev-3622	1394	10	of	of	ADP
inlawrev-3622	1394	11	this	this	DET
inlawrev-3622	1394	12	test	test	NOUN
inlawrev-3622	1394	13	.	.	PUNCT
inlawrev-3622	1395	1	in	in	ADP
inlawrev-3622	1395	2	view	view	NOUN
inlawrev-3622	1395	3	of	of	ADP
inlawrev-3622	1395	4	this	this	DET
inlawrev-3622	1395	5	assertion	assertion	NOUN
inlawrev-3622	1395	6	,	,	PUNCT
inlawrev-3622	1395	7	the	the	DET
inlawrev-3622	1395	8	tax	tax	NOUN
inlawrev-3622	1395	9	court	court	NOUN
inlawrev-3622	1395	10	referred	refer	VERB
inlawrev-3622	1395	11	to	to	ADP
inlawrev-3622	1395	12	an	an	DET
inlawrev-3622	1395	13	earlier	early	ADJ
inlawrev-3622	1395	14	decision	decision	NOUN
inlawrev-3622	1395	15	bulkmatic	bulkmatic	NOUN
inlawrev-3622	1395	16	transport	transport	PROPN
inlawrev-3622	1395	17	co.	co.	PROPN
inlawrev-3622	1395	18	v.	v.	ADP
inlawrev-3622	1395	19	department	department	PROPN
inlawrev-3622	1395	20	ofstate	ofstate	NOUN
inlawrev-3622	1395	21	revenue	revenue	NOUN
inlawrev-3622	1395	22	where	where	SCONJ
inlawrev-3622	1395	23	it	it	PRON
inlawrev-3622	1395	24	addressed	address	VERB
inlawrev-3622	1395	25	the	the	DET
inlawrev-3622	1395	26	proof	proof	NOUN
inlawrev-3622	1395	27	necessary	necessary	ADJ
inlawrev-3622	1395	28	to	to	PART
inlawrev-3622	1395	29	show	show	VERB
inlawrev-3622	1395	30	discrimination	discrimination	NOUN
inlawrev-3622	1395	31	against	against	ADP
inlawrev-3622	1395	32	interstate	interstate	ADJ
inlawrev-3622	1395	33	commerce	commerce	NOUN
inlawrev-3622	1395	34	.	.	PUNCT
inlawrev-3622	1396	1	the	the	DET
inlawrev-3622	1396	2	bulkmatic	bulkmatic	ADJ
inlawrev-3622	1396	3	court	court	NOUN
inlawrev-3622	1396	4	emphasized	emphasize	VERB
inlawrev-3622	1396	5	"	"	PUNCT
inlawrev-3622	1396	6	a	a	DET
inlawrev-3622	1396	7	state	state	NOUN
inlawrev-3622	1396	8	tax	tax	NOUN
inlawrev-3622	1396	9	impermissibly	impermissibly	ADV
inlawrev-3622	1396	10	discriminates	discriminate	VERB
inlawrev-3622	1396	11	against	against	ADP
inlawrev-3622	1396	12	interstate	interstate	ADJ
inlawrev-3622	1396	13	commerce	commerce	NOUN
inlawrev-3622	1396	14	when	when	SCONJ
inlawrev-3622	1396	15	that	that	DET
inlawrev-3622	1396	16	state	state	NOUN
inlawrev-3622	1396	17	's	's	PART
inlawrev-3622	1396	18	taxing	tax	VERB
inlawrev-3622	1396	19	power	power	NOUN
inlawrev-3622	1396	20	increases	increase	VERB
inlawrev-3622	1396	21	the	the	DET
inlawrev-3622	1396	22	tax	tax	NOUN
inlawrev-3622	1396	23	burden	burden	NOUN
inlawrev-3622	1396	24	for	for	ADP
inlawrev-3622	1396	25	out	out	ADV
inlawrev-3622	1396	26	-	-	PUNCT
inlawrev-3622	1396	27	of	of	ADP
inlawrev-3622	1396	28	-	-	PUNCT
inlawrev-3622	1396	29	state	state	NOUN
inlawrev-3622	1396	30	transactions	transaction	NOUN
inlawrev-3622	1396	31	,	,	PUNCT
inlawrev-3622	1396	32	thereby	thereby	ADV
inlawrev-3622	1396	33	coercing	coerce	VERB
inlawrev-3622	1396	34	taxpayers	taxpayer	NOUN
inlawrev-3622	1396	35	to	to	PART
inlawrev-3622	1396	36	conduct	conduct	VERB
inlawrev-3622	1396	37	intrastate	intrastate	ADJ
inlawrev-3622	1396	38	rather	rather	ADV
inlawrev-3622	1396	39	than	than	ADP
inlawrev-3622	1396	40	interstate	interstate	ADJ
inlawrev-3622	1396	41	business	business	NOUN
inlawrev-3622	1396	42	.	.	PUNCT
inlawrev-3622	1396	43	"	"	PUNCT
inlawrev-3622	1397	1	311	311	NUM
inlawrev-3622	1397	2	applying	apply	VERB
inlawrev-3622	1397	3	this	this	DET
inlawrev-3622	1397	4	standard	standard	NOUN
inlawrev-3622	1397	5	to	to	ADP
inlawrev-3622	1397	6	the	the	DET
inlawrev-3622	1397	7	present	present	ADJ
inlawrev-3622	1397	8	facts	fact	NOUN
inlawrev-3622	1397	9	,	,	PUNCT
inlawrev-3622	1397	10	the	the	DET
inlawrev-3622	1397	11	tax	tax	NOUN
inlawrev-3622	1397	12	court	court	NOUN
inlawrev-3622	1397	13	noted	note	VERB
inlawrev-3622	1397	14	that	that	SCONJ
inlawrev-3622	1397	15	rhoade	rhoade	NOUN
inlawrev-3622	1397	16	was	be	AUX
inlawrev-3622	1397	17	effectively	effectively	ADV
inlawrev-3622	1397	18	taxed	tax	VERB
inlawrev-3622	1397	19	at	at	ADP
inlawrev-3622	1397	20	a	a	DET
inlawrev-3622	1397	21	rate	rate	NOUN
inlawrev-3622	1397	22	of	of	ADP
inlawrev-3622	1397	23	1	1	NUM
inlawrev-3622	1397	24	1	1	NUM
inlawrev-3622	1397	25	%	%	NOUN
inlawrev-3622	1397	26	when	when	SCONJ
inlawrev-3622	1397	27	he	he	PRON
inlawrev-3622	1397	28	purchased	purchase	VERB
inlawrev-3622	1397	29	his	his	PRON
inlawrev-3622	1397	30	vehicle	vehicle	NOUN
inlawrev-3622	1397	31	in	in	ADP
inlawrev-3622	1397	32	florida	florida	PROPN
inlawrev-3622	1397	33	and	and	CCONJ
inlawrev-3622	1397	34	registered	register	VERB
inlawrev-3622	1397	35	it	it	PRON
inlawrev-3622	1397	36	in	in	ADP
inlawrev-3622	1397	37	indiana	indiana	PROPN
inlawrev-3622	1397	38	.	.	PUNCT
inlawrev-3622	1398	1	312	312	NUM
inlawrev-3622	1398	2	if	if	SCONJ
inlawrev-3622	1398	3	he	he	PRON
inlawrev-3622	1398	4	had	have	AUX
inlawrev-3622	1398	5	purchased	purchase	VERB
inlawrev-3622	1398	6	his	his	PRON
inlawrev-3622	1398	7	vehicle	vehicle	NOUN
inlawrev-3622	1398	8	in	in	ADP
inlawrev-3622	1398	9	indiana	indiana	PROPN
inlawrev-3622	1398	10	,	,	PUNCT
inlawrev-3622	1398	11	he	he	PRON
inlawrev-3622	1398	12	would	would	AUX
inlawrev-3622	1398	13	,	,	PUNCT
inlawrev-3622	1398	14	however	however	ADV
inlawrev-3622	1398	15	,	,	PUNCT
inlawrev-3622	1398	16	only	only	ADV
inlawrev-3622	1398	17	been	be	AUX
inlawrev-3622	1398	18	assessed	assess	VERB
inlawrev-3622	1398	19	a	a	DET
inlawrev-3622	1398	20	5	5	NUM
inlawrev-3622	1398	21	%	%	NOUN
inlawrev-3622	1398	22	tax	tax	NOUN
inlawrev-3622	1398	23	rate	rate	NOUN
inlawrev-3622	1398	24	.	.	PUNCT
inlawrev-3622	1399	1	accordingly	accordingly	ADV
inlawrev-3622	1399	2	,	,	PUNCT
inlawrev-3622	1399	3	the	the	DET
inlawrev-3622	1399	4	tax	tax	NOUN
inlawrev-3622	1399	5	court	court	NOUN
inlawrev-3622	1399	6	acknowledged	acknowledge	VERB
inlawrev-3622	1399	7	strong	strong	ADJ
inlawrev-3622	1399	8	financial	financial	ADJ
inlawrev-3622	1399	9	disincentives	disincentive	NOUN
inlawrev-3622	1399	10	to	to	PART
inlawrev-3622	1399	11	purchase	purchase	VERB
inlawrev-3622	1399	12	a	a	DET
inlawrev-3622	1399	13	vehicle	vehicle	NOUN
inlawrev-3622	1399	14	out	out	ADP
inlawrev-3622	1399	15	-	-	PUNCT
inlawrev-3622	1399	16	of	of	ADP
inlawrev-3622	1399	17	-	-	PUNCT
inlawrev-3622	1399	18	state	state	NOUN
inlawrev-3622	1399	19	.	.	PUNCT
inlawrev-3622	1400	1	it	it	PRON
inlawrev-3622	1400	2	thus	thus	ADV
inlawrev-3622	1400	3	ruled	rule	VERB
inlawrev-3622	1400	4	that	that	SCONJ
inlawrev-3622	1400	5	indiana	indiana	PROPN
inlawrev-3622	1400	6	's	's	PART
inlawrev-3622	1400	7	use	use	NOUN
inlawrev-3622	1400	8	tax	tax	NOUN
inlawrev-3622	1400	9	directly	directly	ADV
inlawrev-3622	1400	10	discriminates	discriminate	VERB
inlawrev-3622	1400	11	against	against	ADP
inlawrev-3622	1400	12	interstate	interstate	ADJ
inlawrev-3622	1400	13	commerce	commerce	NOUN
inlawrev-3622	1400	14	in	in	ADP
inlawrev-3622	1400	15	violation	violation	NOUN
inlawrev-3622	1400	16	of	of	ADP
inlawrev-3622	1400	17	the	the	DET
inlawrev-3622	1400	18	commerce	commerce	NOUN
inlawrev-3622	1400	19	clause	clause	NOUN
inlawrev-3622	1400	20	and	and	CCONJ
inlawrev-3622	1400	21	denied	deny	VERB
inlawrev-3622	1400	22	the	the	DET
inlawrev-3622	1400	23	department	department	NOUN
inlawrev-3622	1400	24	's	's	PART
inlawrev-3622	1400	25	motion	motion	NOUN
inlawrev-3622	1400	26	for	for	ADP
inlawrev-3622	1400	27	judgment	judgment	NOUN
inlawrev-3622	1400	28	on	on	ADP
inlawrev-3622	1400	29	the	the	DET
inlawrev-3622	1400	30	pleadings	pleading	NOUN
inlawrev-3622	1400	31	.	.	PUNCT
inlawrev-3622	1401	1	313	313	NUM
inlawrev-3622	1401	2	2	2	NUM
inlawrev-3622	1401	3	.	.	PUNCT
inlawrev-3622	1402	1	the	the	DET
inlawrev-3622	1402	2	frame	frame	NOUN
inlawrev-3622	1402	3	station	station	NOUN
inlawrev-3622	1402	4	,	,	PUNCT
inlawrev-3622	1402	5	inc	inc	PROPN
inlawrev-3622	1402	6	.	.	PROPN
inlawrev-3622	1402	7	v.	v.	PROPN
inlawrev-3622	1402	8	indiana	indiana	PROPN
inlawrev-3622	1402	9	department	department	PROPN
inlawrev-3622	1402	10	ofstate	ofstate	PROPN
inlawrev-3622	1402	11	revenue	revenue	NOUN
inlawrev-3622	1402	12	.	.	PUNCT
inlawrev-3622	1403	1	314	314	NUM
inlawrev-3622	1403	2	—	—	PUNCT
inlawrev-3622	1403	3	the	the	DET
inlawrev-3622	1403	4	frame	frame	NOUN
inlawrev-3622	1403	5	station	station	NOUN
inlawrev-3622	1403	6	provides	provide	VERB
inlawrev-3622	1403	7	custom	custom	NOUN
inlawrev-3622	1403	8	framing	frame	VERB
inlawrev-3622	1403	9	services	service	NOUN
inlawrev-3622	1403	10	for	for	ADP
inlawrev-3622	1403	11	customers	customer	NOUN
inlawrev-3622	1403	12	'	'	PART
inlawrev-3622	1403	13	artworks.315	artworks.315	PROPN
inlawrev-3622	1403	14	it	it	PRON
inlawrev-3622	1403	15	records	record	VERB
inlawrev-3622	1403	16	two	two	NUM
inlawrev-3622	1403	17	subtotals	subtotal	NOUN
inlawrev-3622	1403	18	—	—	PUNCT
inlawrev-3622	1403	19	one	one	NUM
inlawrev-3622	1403	20	for	for	ADP
inlawrev-3622	1403	21	the	the	DET
inlawrev-3622	1403	22	frame	frame	NOUN
inlawrev-3622	1403	23	itself	itself	PRON
inlawrev-3622	1403	24	and	and	CCONJ
inlawrev-3622	1403	25	the	the	DET
inlawrev-3622	1403	26	other	other	ADJ
inlawrev-3622	1403	27	for	for	ADP
inlawrev-3622	1403	28	the	the	DET
inlawrev-3622	1403	29	service	service	NOUN
inlawrev-3622	1403	30	of	of	ADP
inlawrev-3622	1403	31	framing	frame	VERB
inlawrev-3622	1403	32	the	the	DET
inlawrev-3622	1403	33	artwork	artwork	NOUN
inlawrev-3622	1403	34	—	—	PUNCT
inlawrev-3622	1403	35	on	on	ADP
inlawrev-3622	1403	36	a	a	DET
inlawrev-3622	1403	37	customer	customer	NOUN
inlawrev-3622	1403	38	's	's	PART
inlawrev-3622	1403	39	invoice	invoice	NOUN
inlawrev-3622	1403	40	.	.	PUNCT
inlawrev-3622	1404	1	it	it	PRON
inlawrev-3622	1404	2	collected	collect	VERB
inlawrev-3622	1404	3	sales	sale	NOUN
inlawrev-3622	1404	4	tax	tax	NOUN
inlawrev-3622	1404	5	,	,	PUNCT
inlawrev-3622	1404	6	however	however	ADV
inlawrev-3622	1404	7	,	,	PUNCT
inlawrev-3622	1404	8	only	only	ADV
inlawrev-3622	1404	9	on	on	ADP
inlawrev-3622	1404	10	the	the	DET
inlawrev-3622	1404	11	cost	cost	NOUN
inlawrev-3622	1404	12	of	of	ADP
inlawrev-3622	1404	13	the	the	DET
inlawrev-3622	1404	14	frame	frame	NOUN
inlawrev-3622	1404	15	.	.	PUNCT
inlawrev-3622	1405	1	the	the	DET
inlawrev-3622	1405	2	department	department	NOUN
inlawrev-3622	1405	3	determined	determine	VERB
inlawrev-3622	1405	4	that	that	SCONJ
inlawrev-3622	1405	5	the	the	DET
inlawrev-3622	1405	6	framing	frame	VERB
inlawrev-3622	1405	7	services	service	NOUN
inlawrev-3622	1405	8	were	be	AUX
inlawrev-3622	1405	9	also	also	ADV
inlawrev-3622	1405	10	subject	subject	ADJ
inlawrev-3622	1405	11	to	to	ADP
inlawrev-3622	1405	12	taxation	taxation	NOUN
inlawrev-3622	1405	13	and	and	CCONJ
inlawrev-3622	1405	14	submitted	submit	VERB
inlawrev-3622	1405	15	a	a	DET
inlawrev-3622	1405	16	demand	demand	NOUN
inlawrev-3622	1405	17	notice	notice	NOUN
inlawrev-3622	1405	18	for	for	ADP
inlawrev-3622	1405	19	payment	payment	NOUN
inlawrev-3622	1405	20	to	to	PART
inlawrev-3622	1405	21	frame	frame	NOUN
inlawrev-3622	1405	22	station	station	NOUN
inlawrev-3622	1405	23	in	in	ADP
inlawrev-3622	1405	24	the	the	DET
inlawrev-3622	1405	25	amount	amount	NOUN
inlawrev-3622	1405	26	of	of	ADP
inlawrev-3622	1405	27	$	$	SYM
inlawrev-3622	1405	28	9,155.54	9,155.54	NUM
inlawrev-3622	1405	29	for	for	ADP
inlawrev-3622	1405	30	sales	sale	NOUN
inlawrev-3622	1405	31	and	and	CCONJ
inlawrev-3622	1405	32	use	use	VERB
inlawrev-3622	1405	33	tax	tax	NOUN
inlawrev-3622	1405	34	,	,	PUNCT
inlawrev-3622	1405	35	penalties	penalty	NOUN
inlawrev-3622	1405	36	,	,	PUNCT
inlawrev-3622	1405	37	and	and	CCONJ
inlawrev-3622	1405	38	interest	interest	NOUN
inlawrev-3622	1405	39	for	for	ADP
inlawrev-3622	1405	40	tax	tax	NOUN
inlawrev-3622	1405	41	years	year	NOUN
inlawrev-3622	1405	42	1993	1993	NUM
inlawrev-3622	1405	43	-	-	SYM
inlawrev-3622	1405	44	95	95	NUM
inlawrev-3622	1405	45	.	.	PUNCT
inlawrev-3622	1406	1	although	although	SCONJ
inlawrev-3622	1406	2	frame	frame	NOUN
inlawrev-3622	1406	3	station	station	NOUN
inlawrev-3622	1406	4	objected	object	VERB
inlawrev-3622	1406	5	to	to	ADP
inlawrev-3622	1406	6	the	the	DET
inlawrev-3622	1406	7	assessment	assessment	NOUN
inlawrev-3622	1406	8	,	,	PUNCT
inlawrev-3622	1406	9	the	the	DET
inlawrev-3622	1406	10	department	department	NOUN
inlawrev-3622	1406	11	denied	deny	VERB
inlawrev-3622	1406	12	the	the	DET
inlawrev-3622	1406	13	protest	protest	NOUN
inlawrev-3622	1406	14	.	.	PUNCT
inlawrev-3622	1407	1	consequently	consequently	ADV
inlawrev-3622	1407	2	,	,	PUNCT
inlawrev-3622	1407	3	frame	frame	NOUN
inlawrev-3622	1407	4	station	station	NOUN
inlawrev-3622	1407	5	paid	pay	VERB
inlawrev-3622	1407	6	the	the	DET
inlawrev-3622	1407	7	amount	amount	NOUN
inlawrev-3622	1407	8	due	due	ADJ
inlawrev-3622	1407	9	,	,	PUNCT
inlawrev-3622	1407	10	but	but	CCONJ
inlawrev-3622	1407	11	filed	file	VERB
inlawrev-3622	1407	12	a	a	DET
inlawrev-3622	1407	13	claim	claim	NOUN
inlawrev-3622	1407	14	for	for	ADP
inlawrev-3622	1407	15	a	a	DET
inlawrev-3622	1407	16	refund	refund	NOUN
inlawrev-3622	1407	17	.	.	PUNCT
inlawrev-3622	1408	1	the	the	DET
inlawrev-3622	1408	2	department	department	NOUN
inlawrev-3622	1408	3	denied	deny	VERB
inlawrev-3622	1408	4	the	the	DET
inlawrev-3622	1408	5	refund	refund	NOUN
inlawrev-3622	1408	6	,	,	PUNCT
inlawrev-3622	1408	7	which	which	PRON
inlawrev-3622	1408	8	lead	lead	VERB
inlawrev-3622	1408	9	frame	frame	NOUN
inlawrev-3622	1408	10	station	station	NOUN
inlawrev-3622	1408	11	to	to	PART
inlawrev-3622	1408	12	appeal	appeal	VERB
inlawrev-3622	1408	13	to	to	ADP
inlawrev-3622	1408	14	the	the	DET
inlawrev-3622	1408	15	tax	tax	NOUN
inlawrev-3622	1408	16	court.316	court.316	VERB
inlawrev-3622	1408	17	the	the	DET
inlawrev-3622	1408	18	tax	tax	NOUN
inlawrev-3622	1408	19	court	court	NOUN
inlawrev-3622	1408	20	addressed	address	VERB
inlawrev-3622	1408	21	a	a	DET
inlawrev-3622	1408	22	single	single	ADJ
inlawrev-3622	1408	23	issue	issue	NOUN
inlawrev-3622	1408	24	in	in	ADP
inlawrev-3622	1408	25	this	this	DET
inlawrev-3622	1408	26	case	case	NOUN
inlawrev-3622	1408	27	—	—	PUNCT
inlawrev-3622	1408	28	whether	whether	SCONJ
inlawrev-3622	1408	29	the	the	DET
inlawrev-3622	1408	30	custom	custom	NOUN
inlawrev-3622	1408	31	framing	frame	VERB
inlawrev-3622	1408	32	service	service	NOUN
inlawrev-3622	1408	33	constitutes	constitute	VERB
inlawrev-3622	1408	34	a	a	DET
inlawrev-3622	1408	35	retail	retail	ADJ
inlawrev-3622	1408	36	unitary	unitary	ADJ
inlawrev-3622	1408	37	transaction	transaction	NOUN
inlawrev-3622	1408	38	subject	subject	NOUN
inlawrev-3622	1408	39	to	to	ADP
inlawrev-3622	1408	40	sales	sale	NOUN
inlawrev-3622	1408	41	tax	tax	NOUN
inlawrev-3622	1408	42	.	.	PUNCT
inlawrev-3622	1409	1	pursuant	pursuant	PROPN
inlawrev-3622	1409	2	indiana	indiana	PROPN
inlawrev-3622	1409	3	code	code	PROPN
inlawrev-3622	1409	4	section	section	NOUN
inlawrev-3622	1409	5	6	6	NUM
inlawrev-3622	1409	6	-	-	SYM
inlawrev-3622	1409	7	2.5	2.5	NUM
inlawrev-3622	1409	8	-	-	SYM
inlawrev-3622	1409	9	41	41	NUM
inlawrev-3622	1409	10	(	(	PUNCT
inlawrev-3622	1409	11	e	e	NOUN
inlawrev-3622	1409	12	)	)	PUNCT
inlawrev-3622	1409	13	,	,	PUNCT
inlawrev-3622	1409	14	a	a	DET
inlawrev-3622	1409	15	retail	retail	ADJ
inlawrev-3622	1409	16	unitary	unitary	ADJ
inlawrev-3622	1409	17	transaction	transaction	NOUN
inlawrev-3622	1409	18	is	be	AUX
inlawrev-3622	1409	19	taxable	taxable	ADJ
inlawrev-3622	1409	20	to	to	ADP
inlawrev-3622	1409	21	the	the	DET
inlawrev-3622	1409	22	extent	extent	NOUN
inlawrev-3622	1409	23	that	that	SCONJ
inlawrev-3622	1409	24	income	income	NOUN
inlawrev-3622	1409	25	from	from	ADP
inlawrev-3622	1409	26	the	the	DET
inlawrev-3622	1409	27	transaction	transaction	NOUN
inlawrev-3622	1409	28	represents	represent	VERB
inlawrev-3622	1409	29	(	(	PUNCT
inlawrev-3622	1409	30	1	1	X
inlawrev-3622	1409	31	)	)	PUNCT
inlawrev-3622	1409	32	the	the	DET
inlawrev-3622	1409	33	price	price	NOUN
inlawrev-3622	1409	34	of	of	ADP
inlawrev-3622	1409	35	the	the	DET
inlawrev-3622	1409	36	property	property	NOUN
inlawrev-3622	1409	37	transferred	transfer	VERB
inlawrev-3622	1409	38	;	;	PUNCT
inlawrev-3622	1409	39	and	and	CCONJ
inlawrev-3622	1409	40	(	(	PUNCT
inlawrev-3622	1409	41	2	2	X
inlawrev-3622	1409	42	)	)	PUNCT
inlawrev-3622	1409	43	any	any	DET
inlawrev-3622	1409	44	bona	bona	ADJ
inlawrev-3622	1409	45	fide	fide	ADJ
inlawrev-3622	1409	46	charges	charge	NOUN
inlawrev-3622	1409	47	which	which	PRON
inlawrev-3622	1409	48	are	be	AUX
inlawrev-3622	1409	49	made	make	VERB
inlawrev-3622	1409	50	for	for	ADP
inlawrev-3622	1409	51	preparation	preparation	NOUN
inlawrev-3622	1409	52	,	,	PUNCT
inlawrev-3622	1409	53	fabrication	fabrication	NOUN
inlawrev-3622	1409	54	,	,	PUNCT
inlawrev-3622	1409	55	alteration	alteration	NOUN
inlawrev-3622	1409	56	,	,	PUNCT
inlawrev-3622	1409	57	modification	modification	NOUN
inlawrev-3622	1409	58	,	,	PUNCT
inlawrev-3622	1409	59	finishing	finishing	NOUN
inlawrev-3622	1409	60	,	,	PUNCT
inlawrev-3622	1409	61	completion	completion	NOUN
inlawrev-3622	1409	62	,	,	PUNCT
inlawrev-3622	1409	63	delivery	delivery	NOUN
inlawrev-3622	1409	64	,	,	PUNCT
inlawrev-3622	1409	65	or	or	CCONJ
inlawrev-3622	1409	66	other	other	ADJ
inlawrev-3622	1409	67	service	service	NOUN
inlawrev-3622	1409	68	performed	perform	VERB
inlawrev-3622	1409	69	in	in	ADP
inlawrev-3622	1409	70	respect	respect	NOUN
inlawrev-3622	1409	71	to	to	ADP
inlawrev-3622	1409	72	the	the	DET
inlawrev-3622	1409	73	property	property	NOUN
inlawrev-3622	1409	74	transferred	transfer	VERB
inlawrev-3622	1409	75	before	before	ADP
inlawrev-3622	1409	76	its	its	PRON
inlawrev-3622	1409	77	transfer	transfer	NOUN
inlawrev-3622	1409	78	and	and	CCONJ
inlawrev-3622	1409	79	which	which	PRON
inlawrev-3622	1409	80	are	be	AUX
inlawrev-3622	1409	81	separately	separately	ADV
inlawrev-3622	1409	82	stated	state	VERB
inlawrev-3622	1409	83	on	on	ADP
inlawrev-3622	1409	84	the	the	DET
inlawrev-3622	1409	85	transferor	transferor	NOUN
inlawrev-3622	1409	86	's	's	PART
inlawrev-3622	1409	87	records	record	NOUN
inlawrev-3622	1409	88	.	.	PUNCT
inlawrev-3622	1410	1	317	317	NUM
inlawrev-3622	1410	2	given	give	VERB
inlawrev-3622	1410	3	the	the	DET
inlawrev-3622	1410	4	express	express	ADJ
inlawrev-3622	1410	5	language	language	NOUN
inlawrev-3622	1410	6	,	,	PUNCT
inlawrev-3622	1410	7	the	the	DET
inlawrev-3622	1410	8	tax	tax	NOUN
inlawrev-3622	1410	9	court	court	NOUN
inlawrev-3622	1410	10	directed	direct	VERB
inlawrev-3622	1410	11	the	the	DET
inlawrev-3622	1410	12	heart	heart	NOUN
inlawrev-3622	1410	13	of	of	ADP
inlawrev-3622	1410	14	its	its	PRON
inlawrev-3622	1410	15	analysis	analysis	NOUN
inlawrev-3622	1410	16	on	on	ADP
inlawrev-3622	1410	17	whether	whether	SCONJ
inlawrev-3622	1410	18	the	the	DET
inlawrev-3622	1410	19	services	service	NOUN
inlawrev-3622	1410	20	were	be	AUX
inlawrev-3622	1410	21	performed	perform	VERB
inlawrev-3622	1410	22	before	before	ADP
inlawrev-3622	1410	23	or	or	CCONJ
inlawrev-3622	1410	24	after	after	SCONJ
inlawrev-3622	1410	25	frame	frame	NOUN
inlawrev-3622	1410	26	station	station	NOUN
inlawrev-3622	1410	27	transferred	transfer	VERB
inlawrev-3622	1410	28	the	the	DET
inlawrev-3622	1410	29	property	property	NOUN
inlawrev-3622	1410	30	311	311	NUM
inlawrev-3622	1410	31	.	.	PUNCT
inlawrev-3622	1411	1	i	i	PRON
inlawrev-3622	1411	2	d.	d.	PROPN
inlawrev-3622	1411	3	(	(	PUNCT
inlawrev-3622	1411	4	quoting	quote	VERB
inlawrev-3622	1411	5	bulkmatic	bulkmatic	NOUN
inlawrev-3622	1411	6	transp	transp	PROPN
inlawrev-3622	1411	7	.	.	PUNCT
inlawrev-3622	1412	1	co.	co.	PROPN
inlawrev-3622	1412	2	v.	v.	ADP
inlawrev-3622	1412	3	ind	ind	PROPN
inlawrev-3622	1412	4	.	.	PUNCT
inlawrev-3622	1413	1	dep't	dep't	NOUN
inlawrev-3622	1413	2	of	of	ADP
inlawrev-3622	1413	3	state	state	NOUN
inlawrev-3622	1413	4	revenue	revenue	NOUN
inlawrev-3622	1413	5	,	,	PUNCT
inlawrev-3622	1413	6	691	691	NUM
inlawrev-3622	1413	7	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1413	8	1371	1371	NUM
inlawrev-3622	1413	9	,	,	PUNCT
inlawrev-3622	1413	10	1377	1377	NUM
inlawrev-3622	1413	11	(	(	PUNCT
inlawrev-3622	1413	12	ind	ind	NOUN
inlawrev-3622	1413	13	.	.	PUNCT
inlawrev-3622	1414	1	tax	tax	NOUN
inlawrev-3622	1414	2	.	.	PUNCT
inlawrev-3622	1415	1	ct	ct	PRON
inlawrev-3622	1415	2	.	.	NOUN
inlawrev-3622	1415	3	1998	1998	NUM
inlawrev-3622	1415	4	)	)	PUNCT
inlawrev-3622	1415	5	)	)	PUNCT
inlawrev-3622	1415	6	.	.	PUNCT
inlawrev-3622	1416	1	312	312	NUM
inlawrev-3622	1416	2	.	.	PUNCT
inlawrev-3622	1417	1	i	i	PRON
inlawrev-3622	1417	2	d.	d.	PROPN
inlawrev-3622	1417	3	at	at	ADP
inlawrev-3622	1417	4	1050	1050	NUM
inlawrev-3622	1417	5	.	.	PUNCT
inlawrev-3622	1418	1	313	313	NUM
inlawrev-3622	1418	2	.	.	PUNCT
inlawrev-3622	1419	1	i	i	PRON
inlawrev-3622	1419	2	d.	d.	PROPN
inlawrev-3622	1419	3	at	at	ADP
inlawrev-3622	1419	4	1051	1051	NUM
inlawrev-3622	1419	5	.	.	PUNCT
inlawrev-3622	1420	1	314	314	NUM
inlawrev-3622	1420	2	.	.	PUNCT
inlawrev-3622	1421	1	771	771	NUM
inlawrev-3622	1421	2	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1421	3	129	129	NUM
inlawrev-3622	1421	4	(	(	PUNCT
inlawrev-3622	1421	5	ind	ind	NOUN
inlawrev-3622	1421	6	.	.	PUNCT
inlawrev-3622	1422	1	tax	tax	PROPN
inlawrev-3622	1422	2	ct	ct	PROPN
inlawrev-3622	1422	3	.	.	PROPN
inlawrev-3622	1422	4	2001	2001	NUM
inlawrev-3622	1422	5	)	)	PUNCT
inlawrev-3622	1422	6	.	.	PUNCT
inlawrev-3622	1423	1	315	315	NUM
inlawrev-3622	1423	2	.	.	PUNCT
inlawrev-3622	1423	3	mat	mat	NOUN
inlawrev-3622	1423	4	130	130	NUM
inlawrev-3622	1423	5	.	.	PUNCT
inlawrev-3622	1423	6	316	316	NUM
inlawrev-3622	1423	7	.	.	PUNCT
inlawrev-3622	1424	1	i	i	PRON
inlawrev-3622	1424	2	d.	d.	PROPN
inlawrev-3622	1424	3	317	317	NUM
inlawrev-3622	1424	4	.	.	PUNCT
inlawrev-3622	1425	1	i	i	PRON
inlawrev-3622	1425	2	d.	d.	PROPN
inlawrev-3622	1425	3	at	at	ADP
inlawrev-3622	1425	4	130	130	NUM
inlawrev-3622	1425	5	-	-	SYM
inlawrev-3622	1425	6	31	31	NUM
inlawrev-3622	1425	7	(	(	PUNCT
inlawrev-3622	1425	8	citing	cite	VERB
inlawrev-3622	1425	9	ind	ind	NOUN
inlawrev-3622	1425	10	.	.	PUNCT
inlawrev-3622	1426	1	code	code	PROPN
inlawrev-3622	1426	2	§	§	PROPN
inlawrev-3622	1426	3	6	6	NUM
inlawrev-3622	1426	4	-	-	SYM
inlawrev-3622	1426	5	2.5	2.5	NUM
inlawrev-3622	1426	6	-	-	PUNCT
inlawrev-3622	1426	7	4	4	NUM
inlawrev-3622	1426	8	-	-	PUNCT
inlawrev-3622	1426	9	l(e	l(e	NOUN
inlawrev-3622	1426	10	)	)	PUNCT
inlawrev-3622	1426	11	(	(	PUNCT
inlawrev-3622	1426	12	1998	1998	NUM
inlawrev-3622	1426	13	)	)	PUNCT
inlawrev-3622	1426	14	)	)	PUNCT
inlawrev-3622	1426	15	.	.	PUNCT
inlawrev-3622	1427	1	2003	2003	NUM
inlawrev-3622	1427	2	]	]	PUNCT
inlawrev-3622	1427	3	taxation	taxation	NOUN
inlawrev-3622	1427	4	1293	1293	NUM
inlawrev-3622	1427	5	to	to	ADP
inlawrev-3622	1427	6	its	its	PRON
inlawrev-3622	1427	7	customers	customer	NOUN
inlawrev-3622	1427	8	.	.	PUNCT
inlawrev-3622	1428	1	318	318	NUM
inlawrev-3622	1428	2	frame	frame	NOUN
inlawrev-3622	1428	3	station	station	NOUN
inlawrev-3622	1428	4	argued	argue	VERB
inlawrev-3622	1428	5	that	that	SCONJ
inlawrev-3622	1428	6	it	it	PRON
inlawrev-3622	1428	7	frames	frame	VERB
inlawrev-3622	1428	8	artwork	artwork	NOUN
inlawrev-3622	1428	9	after	after	SCONJ
inlawrev-3622	1428	10	it	it	PRON
inlawrev-3622	1428	11	transfers	transfer	VERB
inlawrev-3622	1428	12	the	the	DET
inlawrev-3622	1428	13	frame	frame	NOUN
inlawrev-3622	1428	14	to	to	ADP
inlawrev-3622	1428	15	the	the	DET
inlawrev-3622	1428	16	customer	customer	NOUN
inlawrev-3622	1428	17	.	.	PUNCT
inlawrev-3622	1429	1	in	in	ADP
inlawrev-3622	1429	2	contrast	contrast	NOUN
inlawrev-3622	1429	3	,	,	PUNCT
inlawrev-3622	1429	4	the	the	DET
inlawrev-3622	1429	5	department	department	NOUN
inlawrev-3622	1429	6	stipulated	stipulate	VERB
inlawrev-3622	1429	7	that	that	SCONJ
inlawrev-3622	1429	8	frame	frame	NOUN
inlawrev-3622	1429	9	states	state	NOUN
inlawrev-3622	1429	10	frames	frame	VERB
inlawrev-3622	1429	11	artwork	artwork	NOUN
inlawrev-3622	1429	12	before	before	SCONJ
inlawrev-3622	1429	13	it	it	PRON
inlawrev-3622	1429	14	transfers	transfer	VERB
inlawrev-3622	1429	15	the	the	DET
inlawrev-3622	1429	16	frame	frame	NOUN
inlawrev-3622	1429	17	to	to	ADP
inlawrev-3622	1429	18	the	the	DET
inlawrev-3622	1429	19	customer	customer	NOUN
inlawrev-3622	1429	20	.	.	PUNCT
inlawrev-3622	1430	1	to	to	PART
inlawrev-3622	1430	2	resolve	resolve	VERB
inlawrev-3622	1430	3	the	the	DET
inlawrev-3622	1430	4	parties	party	NOUN
inlawrev-3622	1430	5	'	'	PART
inlawrev-3622	1430	6	contradictory	contradictory	ADJ
inlawrev-3622	1430	7	viewpoints	viewpoint	NOUN
inlawrev-3622	1430	8	,	,	PUNCT
inlawrev-3622	1430	9	the	the	DET
inlawrev-3622	1430	10	tax	tax	NOUN
inlawrev-3622	1430	11	court	court	NOUN
inlawrev-3622	1430	12	recognized	recognize	VERB
inlawrev-3622	1430	13	that	that	SCONJ
inlawrev-3622	1430	14	transfer	transfer	NOUN
inlawrev-3622	1430	15	occurs	occur	VERB
inlawrev-3622	1430	16	when	when	SCONJ
inlawrev-3622	1430	17	the	the	DET
inlawrev-3622	1430	18	buyer	buyer	NOUN
inlawrev-3622	1430	19	agrees	agree	VERB
inlawrev-3622	1430	20	to	to	PART
inlawrev-3622	1430	21	buy	buy	VERB
inlawrev-3622	1430	22	the	the	DET
inlawrev-3622	1430	23	property	property	NOUN
inlawrev-3622	1430	24	from	from	ADP
inlawrev-3622	1430	25	a	a	DET
inlawrev-3622	1430	26	seller	seller	NOUN
inlawrev-3622	1430	27	,	,	PUNCT
inlawrev-3622	1430	28	pays	pay	VERB
inlawrev-3622	1430	29	the	the	DET
inlawrev-3622	1430	30	purchase	purchase	NOUN
inlawrev-3622	1430	31	price	price	NOUN
inlawrev-3622	1430	32	,	,	PUNCT
inlawrev-3622	1430	33	and	and	CCONJ
inlawrev-3622	1430	34	takes	take	VERB
inlawrev-3622	1430	35	ownership	ownership	NOUN
inlawrev-3622	1430	36	and	and	CCONJ
inlawrev-3622	1430	37	possession	possession	VERB
inlawrev-3622	1430	38	ofthe	ofthe	ADJ
inlawrev-3622	1430	39	property	property	NOUN
inlawrev-3622	1430	40	.	.	PUNCT
inlawrev-3622	1431	1	319	319	NUM
inlawrev-3622	1432	1	it	it	PRON
inlawrev-3622	1432	2	then	then	ADV
inlawrev-3622	1432	3	stated	state	VERB
inlawrev-3622	1432	4	that	that	SCONJ
inlawrev-3622	1432	5	customers	customer	NOUN
inlawrev-3622	1432	6	pay	pay	VERB
inlawrev-3622	1432	7	for	for	ADP
inlawrev-3622	1432	8	their	their	PRON
inlawrev-3622	1432	9	artwork	artwork	NOUN
inlawrev-3622	1432	10	after	after	SCONJ
inlawrev-3622	1432	11	framing	frame	VERB
inlawrev-3622	1432	12	is	be	AUX
inlawrev-3622	1432	13	complete	complete	ADJ
inlawrev-3622	1432	14	upon	upon	SCONJ
inlawrev-3622	1432	15	pickup	pickup	NOUN
inlawrev-3622	1432	16	.	.	PUNCT
inlawrev-3622	1433	1	therefore	therefore	ADV
inlawrev-3622	1433	2	,	,	PUNCT
inlawrev-3622	1433	3	the	the	DET
inlawrev-3622	1433	4	tax	tax	NOUN
inlawrev-3622	1433	5	court	court	NOUN
inlawrev-3622	1433	6	ruled	rule	VERB
inlawrev-3622	1433	7	that	that	SCONJ
inlawrev-3622	1433	8	frame	frame	NOUN
inlawrev-3622	1433	9	station	station	NOUN
inlawrev-3622	1433	10	's	's	PART
inlawrev-3622	1433	11	framing	frame	VERB
inlawrev-3622	1433	12	services	service	NOUN
inlawrev-3622	1433	13	are	be	AUX
inlawrev-3622	1433	14	performed	perform	VERB
inlawrev-3622	1433	15	before	before	ADP
inlawrev-3622	1433	16	transfer	transfer	NOUN
inlawrev-3622	1433	17	and	and	CCONJ
inlawrev-3622	1433	18	indeed	indeed	ADV
inlawrev-3622	1433	19	constitute	constitute	VERB
inlawrev-3622	1433	20	a	a	DET
inlawrev-3622	1433	21	taxable	taxable	ADJ
inlawrev-3622	1433	22	retail	retail	ADJ
inlawrev-3622	1433	23	unitary	unitary	ADJ
inlawrev-3622	1433	24	transaction	transaction	NOUN
inlawrev-3622	1433	25	under	under	ADP
inlawrev-3622	1433	26	indiana	indiana	PROPN
inlawrev-3622	1433	27	code	code	PROPN
inlawrev-3622	1433	28	section	section	NOUN
inlawrev-3622	1433	29	6	6	NUM
inlawrev-3622	1433	30	-	-	SYM
inlawrev-3622	1433	31	2.5	2.5	NUM
inlawrev-3622	1433	32	-	-	PUNCT
inlawrev-3622	1433	33	41(e).320	41(e).320	NUM
inlawrev-3622	1433	34	3	3	NUM
inlawrev-3622	1433	35	.	.	PUNCT
inlawrev-3622	1433	36	chrysler	chrysler	PROPN
inlawrev-3622	1433	37	financial	financial	PROPN
inlawrev-3622	1433	38	co.	co.	PROPN
inlawrev-3622	1433	39	,	,	PUNCT
inlawrev-3622	1433	40	llc	llc	PROPN
inlawrev-3622	1433	41	v.	v.	PROPN
inlawrev-3622	1433	42	indiana	indiana	PROPN
inlawrev-3622	1433	43	department	department	PROPN
inlawrev-3622	1433	44	of	of	ADP
inlawrev-3622	1433	45	state	state	PROPN
inlawrev-3622	1433	46	revenue	revenue	NOUN
inlawrev-3622	1433	47	.	.	PUNCT
inlawrev-3622	1434	1	321	321	NUM
inlawrev-3622	1434	2	—	—	PUNCT
inlawrev-3622	1434	3	chrysler	chrysler	NOUN
inlawrev-3622	1434	4	finances	finance	VERB
inlawrev-3622	1434	5	the	the	DET
inlawrev-3622	1434	6	sale	sale	NOUN
inlawrev-3622	1434	7	of	of	ADP
inlawrev-3622	1434	8	motor	motor	NOUN
inlawrev-3622	1434	9	vehicles	vehicle	NOUN
inlawrev-3622	1434	10	from	from	ADP
inlawrev-3622	1434	11	indiana	indiana	PROPN
inlawrev-3622	1434	12	dealers	dealer	NOUN
inlawrev-3622	1434	13	to	to	ADP
inlawrev-3622	1434	14	consumers	consumer	NOUN
inlawrev-3622	1434	15	.	.	PUNCT
inlawrev-3622	1435	1	322	322	NUM
inlawrev-3622	1435	2	specifically	specifically	ADV
inlawrev-3622	1435	3	,	,	PUNCT
inlawrev-3622	1435	4	a	a	DET
inlawrev-3622	1435	5	consumer	consumer	NOUN
inlawrev-3622	1435	6	may	may	AUX
inlawrev-3622	1435	7	enter	enter	VERB
inlawrev-3622	1435	8	into	into	ADP
inlawrev-3622	1435	9	an	an	DET
inlawrev-3622	1435	10	installment	installment	ADJ
inlawrev-3622	1435	11	contract	contract	NOUN
inlawrev-3622	1435	12	with	with	ADP
inlawrev-3622	1435	13	a	a	DET
inlawrev-3622	1435	14	dealer	dealer	NOUN
inlawrev-3622	1435	15	to	to	PART
inlawrev-3622	1435	16	purchase	purchase	VERB
inlawrev-3622	1435	17	a	a	DET
inlawrev-3622	1435	18	motor	motor	NOUN
inlawrev-3622	1435	19	vehicle	vehicle	NOUN
inlawrev-3622	1435	20	.	.	PUNCT
inlawrev-3622	1436	1	the	the	DET
inlawrev-3622	1436	2	contract	contract	NOUN
inlawrev-3622	1436	3	covers	cover	VERB
inlawrev-3622	1436	4	the	the	DET
inlawrev-3622	1436	5	price	price	NOUN
inlawrev-3622	1436	6	of	of	ADP
inlawrev-3622	1436	7	the	the	DET
inlawrev-3622	1436	8	vehicle	vehicle	NOUN
inlawrev-3622	1436	9	plus	plus	CCONJ
inlawrev-3622	1436	10	sales	sale	NOUN
inlawrev-3622	1436	11	tax	tax	NOUN
inlawrev-3622	1436	12	.	.	PUNCT
inlawrev-3622	1437	1	in	in	ADP
inlawrev-3622	1437	2	exchange	exchange	NOUN
inlawrev-3622	1437	3	for	for	ADP
inlawrev-3622	1437	4	the	the	DET
inlawrev-3622	1437	5	financing	financing	NOUN
inlawrev-3622	1437	6	,	,	PUNCT
inlawrev-3622	1437	7	the	the	DET
inlawrev-3622	1437	8	dealer	dealer	NOUN
inlawrev-3622	1437	9	acquires	acquire	VERB
inlawrev-3622	1437	10	a	a	DET
inlawrev-3622	1437	11	security	security	NOUN
inlawrev-3622	1437	12	interest	interest	NOUN
inlawrev-3622	1437	13	in	in	ADP
inlawrev-3622	1437	14	the	the	DET
inlawrev-3622	1437	15	vehicle	vehicle	NOUN
inlawrev-3622	1437	16	.	.	PUNCT
inlawrev-3622	1438	1	the	the	DET
inlawrev-3622	1438	2	dealer	dealer	NOUN
inlawrev-3622	1438	3	then	then	ADV
inlawrev-3622	1438	4	assigns	assign	VERB
inlawrev-3622	1438	5	all	all	DET
inlawrev-3622	1438	6	rights	right	NOUN
inlawrev-3622	1438	7	,	,	PUNCT
inlawrev-3622	1438	8	title	title	NOUN
inlawrev-3622	1438	9	,	,	PUNCT
inlawrev-3622	1438	10	and	and	CCONJ
inlawrev-3622	1438	11	interest	interest	NOUN
inlawrev-3622	1438	12	in	in	ADP
inlawrev-3622	1438	13	the	the	DET
inlawrev-3622	1438	14	contract	contract	NOUN
inlawrev-3622	1438	15	to	to	ADP
inlawrev-3622	1438	16	chrysler	chrysler	PROPN
inlawrev-3622	1438	17	.	.	PUNCT
inlawrev-3622	1439	1	as	as	ADP
inlawrev-3622	1439	2	consideration	consideration	NOUN
inlawrev-3622	1439	3	for	for	ADP
inlawrev-3622	1439	4	the	the	DET
inlawrev-3622	1439	5	assignment	assignment	NOUN
inlawrev-3622	1439	6	,	,	PUNCT
inlawrev-3622	1439	7	chrysler	chrysler	PROPN
inlawrev-3622	1439	8	pays	pay	VERB
inlawrev-3622	1439	9	the	the	DET
inlawrev-3622	1439	10	dealer	dealer	NOUN
inlawrev-3622	1439	11	the	the	DET
inlawrev-3622	1439	12	amounts	amount	NOUN
inlawrev-3622	1439	13	due	due	ADJ
inlawrev-3622	1439	14	under	under	ADP
inlawrev-3622	1439	15	the	the	DET
inlawrev-3622	1439	16	contract	contract	NOUN
inlawrev-3622	1439	17	.	.	PUNCT
inlawrev-3622	1440	1	the	the	DET
inlawrev-3622	1440	2	dealer	dealer	NOUN
inlawrev-3622	1440	3	then	then	ADV
inlawrev-3622	1440	4	remits	remit	VERB
inlawrev-3622	1440	5	the	the	DET
inlawrev-3622	1440	6	sales	sale	NOUN
inlawrev-3622	1440	7	tax	tax	NOUN
inlawrev-3622	1440	8	to	to	ADP
inlawrev-3622	1440	9	the	the	DET
inlawrev-3622	1440	10	department	department	NOUN
inlawrev-3622	1440	11	.	.	PUNCT
inlawrev-3622	1441	1	323	323	NUM
inlawrev-3622	1441	2	for	for	ADP
inlawrev-3622	1441	3	select	select	ADJ
inlawrev-3622	1441	4	assignments	assignment	NOUN
inlawrev-3622	1441	5	issued	issue	VERB
inlawrev-3622	1441	6	from	from	ADP
inlawrev-3622	1441	7	1995	1995	NUM
inlawrev-3622	1441	8	though	though	SCONJ
inlawrev-3622	1441	9	the	the	DET
inlawrev-3622	1441	10	second	second	ADJ
inlawrev-3622	1441	11	quarter	quarter	NOUN
inlawrev-3622	1441	12	of	of	ADP
inlawrev-3622	1441	13	1997	1997	NUM
inlawrev-3622	1441	14	,	,	PUNCT
inlawrev-3622	1441	15	some	some	DET
inlawrev-3622	1441	16	consumers	consumer	NOUN
inlawrev-3622	1441	17	defaulted	default	VERB
inlawrev-3622	1441	18	on	on	ADP
inlawrev-3622	1441	19	the	the	DET
inlawrev-3622	1441	20	contracts.324	contracts.324	PROPN
inlawrev-3622	1441	21	after	after	ADP
inlawrev-3622	1441	22	failed	fail	VERB
inlawrev-3622	1441	23	attempts	attempt	NOUN
inlawrev-3622	1441	24	to	to	PART
inlawrev-3622	1441	25	collect	collect	VERB
inlawrev-3622	1441	26	amounts	amount	NOUN
inlawrev-3622	1441	27	due	due	ADJ
inlawrev-3622	1441	28	,	,	PUNCT
inlawrev-3622	1441	29	chrysler	chrysler	PROPN
inlawrev-3622	1441	30	wrote	write	VERB
inlawrev-3622	1441	31	the	the	DET
inlawrev-3622	1441	32	unpaid	unpaid	ADJ
inlawrev-3622	1441	33	balances	balance	NOUN
inlawrev-3622	1441	34	off	off	ADP
inlawrev-3622	1441	35	as	as	ADP
inlawrev-3622	1441	36	uncollectible	uncollectible	ADJ
inlawrev-3622	1441	37	debts	debt	NOUN
inlawrev-3622	1441	38	for	for	ADP
inlawrev-3622	1441	39	federal	federal	ADJ
inlawrev-3622	1441	40	income	income	NOUN
inlawrev-3622	1441	41	tax	tax	NOUN
inlawrev-3622	1441	42	purposes	purpose	NOUN
inlawrev-3622	1441	43	.	.	PUNCT
inlawrev-3622	1442	1	it	it	PRON
inlawrev-3622	1442	2	also	also	ADV
inlawrev-3622	1442	3	filed	file	VERB
inlawrev-3622	1442	4	a	a	DET
inlawrev-3622	1442	5	claim	claim	NOUN
inlawrev-3622	1442	6	for	for	ADP
inlawrev-3622	1442	7	a	a	DET
inlawrev-3622	1442	8	refund	refund	NOUN
inlawrev-3622	1442	9	of	of	ADP
inlawrev-3622	1442	10	sales	sale	NOUN
inlawrev-3622	1442	11	tax	tax	NOUN
inlawrev-3622	1442	12	in	in	ADP
inlawrev-3622	1442	13	proportion	proportion	NOUN
inlawrev-3622	1442	14	to	to	ADP
inlawrev-3622	1442	15	the	the	DET
inlawrev-3622	1442	16	sum	sum	NOUN
inlawrev-3622	1442	17	ofthe	ofthe	ADJ
inlawrev-3622	1442	18	unpaid	unpaid	ADJ
inlawrev-3622	1442	19	balances	balance	NOUN
inlawrev-3622	1442	20	pursuant	pursuant	ADJ
inlawrev-3622	1442	21	to	to	ADP
inlawrev-3622	1442	22	the	the	DET
inlawrev-3622	1442	23	bad	bad	ADJ
inlawrev-3622	1442	24	debt	debt	NOUN
inlawrev-3622	1442	25	statute.325	statute.325	PROPN
inlawrev-3622	1442	26	by	by	ADP
inlawrev-3622	1442	27	multiplying	multiply	VERB
inlawrev-3622	1442	28	the	the	DET
inlawrev-3622	1442	29	unpaid	unpaid	ADJ
inlawrev-3622	1442	30	principle	principle	NOUN
inlawrev-3622	1442	31	by	by	ADP
inlawrev-3622	1442	32	the	the	DET
inlawrev-3622	1442	33	5	5	NUM
inlawrev-3622	1442	34	%	%	NOUN
inlawrev-3622	1442	35	indiana	indiana	NOUN
inlawrev-3622	1442	36	sales	sale	NOUN
inlawrev-3622	1442	37	tax	tax	NOUN
inlawrev-3622	1442	38	then	then	ADV
inlawrev-3622	1442	39	in	in	ADP
inlawrev-3622	1442	40	effect	effect	NOUN
inlawrev-3622	1442	41	,	,	PUNCT
inlawrev-3622	1442	42	chrysler	chrysler	PROPN
inlawrev-3622	1442	43	calculated	calculate	VERB
inlawrev-3622	1442	44	their	their	PRON
inlawrev-3622	1442	45	refund	refund	NOUN
inlawrev-3622	1442	46	amount	amount	NOUN
inlawrev-3622	1442	47	to	to	PART
inlawrev-3622	1442	48	be	be	AUX
inlawrev-3622	1442	49	$	$	SYM
inlawrev-3622	1442	50	388,429	388,429	NUM
inlawrev-3622	1442	51	.	.	PUNCT
inlawrev-3622	1443	1	the	the	DET
inlawrev-3622	1443	2	department	department	NOUN
inlawrev-3622	1443	3	denied	deny	VERB
inlawrev-3622	1443	4	the	the	DET
inlawrev-3622	1443	5	request	request	NOUN
inlawrev-3622	1443	6	,	,	PUNCT
inlawrev-3622	1443	7	and	and	CCONJ
inlawrev-3622	1443	8	chrysler	chrysler	PROPN
inlawrev-3622	1443	9	appealed	appeal	VERB
inlawrev-3622	1443	10	to	to	ADP
inlawrev-3622	1443	11	the	the	DET
inlawrev-3622	1443	12	tax	tax	NOUN
inlawrev-3622	1443	13	court	court	NOUN
inlawrev-3622	1443	14	.	.	PUNCT
inlawrev-3622	1444	1	the	the	DET
inlawrev-3622	1444	2	tax	tax	NOUN
inlawrev-3622	1444	3	court	court	NOUN
inlawrev-3622	1444	4	determined	determine	VERB
inlawrev-3622	1444	5	that	that	SCONJ
inlawrev-3622	1444	6	chrysler	chrysler	PROPN
inlawrev-3622	1444	7	's	's	PART
inlawrev-3622	1444	8	refund	refund	NOUN
inlawrev-3622	1444	9	claim	claim	NOUN
inlawrev-3622	1444	10	actually	actually	ADV
inlawrev-3622	1444	11	involved	involve	VERB
inlawrev-3622	1444	12	three	three	NUM
inlawrev-3622	1444	13	sub	sub	NOUN
inlawrev-3622	1444	14	-	-	NOUN
inlawrev-3622	1444	15	issues	issue	NOUN
inlawrev-3622	1444	16	:	:	PUNCT
inlawrev-3622	1444	17	(	(	PUNCT
inlawrev-3622	1444	18	1	1	X
inlawrev-3622	1444	19	)	)	PUNCT
inlawrev-3622	1444	20	whether	whether	SCONJ
inlawrev-3622	1444	21	dealers	dealer	NOUN
inlawrev-3622	1444	22	may	may	AUX
inlawrev-3622	1444	23	assign	assign	VERB
inlawrev-3622	1444	24	their	their	PRON
inlawrev-3622	1444	25	rights	right	NOUN
inlawrev-3622	1444	26	to	to	ADP
inlawrev-3622	1444	27	sales	sale	NOUN
inlawrev-3622	1444	28	tax	tax	NOUN
inlawrev-3622	1444	29	deductions	deduction	NOUN
inlawrev-3622	1444	30	under	under	ADP
inlawrev-3622	1444	31	the	the	DET
inlawrev-3622	1444	32	bad	bad	ADJ
inlawrev-3622	1444	33	debt	debt	NOUN
inlawrev-3622	1444	34	statute	statute	NOUN
inlawrev-3622	1444	35	to	to	ADP
inlawrev-3622	1444	36	chrysler	chrysler	PROPN
inlawrev-3622	1444	37	;	;	PUNCT
inlawrev-3622	1444	38	(	(	PUNCT
inlawrev-3622	1444	39	2	2	X
inlawrev-3622	1444	40	)	)	PUNCT
inlawrev-3622	1444	41	whether	whether	SCONJ
inlawrev-3622	1444	42	chrysler	chrysler	NOUN
inlawrev-3622	1444	43	qualifies	qualify	VERB
inlawrev-3622	1444	44	for	for	ADP
inlawrev-3622	1444	45	the	the	DET
inlawrev-3622	1444	46	sales	sale	NOUN
inlawrev-3622	1444	47	tax	tax	NOUN
inlawrev-3622	1444	48	deduction	deduction	NOUN
inlawrev-3622	1444	49	under	under	ADP
inlawrev-3622	1444	50	the	the	DET
inlawrev-3622	1444	51	bad	bad	ADJ
inlawrev-3622	1444	52	debt	debt	NOUN
inlawrev-3622	1444	53	statute	statute	NOUN
inlawrev-3622	1444	54	as	as	ADP
inlawrev-3622	1444	55	the	the	DET
inlawrev-3622	1444	56	assignee	assignee	NOUN
inlawrev-3622	1444	57	;	;	PUNCT
inlawrev-3622	1444	58	and	and	CCONJ
inlawrev-3622	1444	59	(	(	PUNCT
inlawrev-3622	1444	60	3	3	X
inlawrev-3622	1444	61	)	)	PUNCT
inlawrev-3622	1444	62	whether	whether	SCONJ
inlawrev-3622	1444	63	a	a	DET
inlawrev-3622	1444	64	sales	sale	NOUN
inlawrev-3622	1444	65	tax	tax	NOUN
inlawrev-3622	1444	66	refund	refund	NOUN
inlawrev-3622	1444	67	is	be	AUX
inlawrev-3622	1444	68	calculated	calculate	VERB
inlawrev-3622	1444	69	by	by	ADP
inlawrev-3622	1444	70	multiplying	multiply	VERB
inlawrev-3622	1444	71	the	the	DET
inlawrev-3622	1444	72	unpaid	unpaid	ADJ
inlawrev-3622	1444	73	principle	principle	NOUN
inlawrev-3622	1444	74	ofthe	ofthe	VERB
inlawrev-3622	1444	75	bad	bad	ADJ
inlawrev-3622	1444	76	debt	debt	NOUN
inlawrev-3622	1444	77	by	by	ADP
inlawrev-3622	1444	78	the	the	DET
inlawrev-3622	1444	79	sales	sale	NOUN
inlawrev-3622	1444	80	tax	tax	NOUN
inlawrev-3622	1444	81	rate	rate	NOUN
inlawrev-3622	1444	82	.	.	PUNCT
inlawrev-3622	1445	1	326	326	NUM
inlawrev-3622	1445	2	with	with	ADP
inlawrev-3622	1445	3	regard	regard	NOUN
inlawrev-3622	1445	4	the	the	DET
inlawrev-3622	1445	5	first	first	ADJ
inlawrev-3622	1445	6	subissue	subissue	NOUN
inlawrev-3622	1446	1	,	,	PUNCT
inlawrev-3622	1446	2	chrysler	chrysler	PROPN
inlawrev-3622	1446	3	argued	argue	VERB
inlawrev-3622	1446	4	that	that	SCONJ
inlawrev-3622	1446	5	common	common	ADJ
inlawrev-3622	1446	6	law	law	NOUN
inlawrev-3622	1446	7	,	,	PUNCT
inlawrev-3622	1446	8	which	which	PRON
inlawrev-3622	1446	9	favors	favor	VERB
inlawrev-3622	1446	10	assignment	assignment	NOUN
inlawrev-3622	1446	11	,	,	PUNCT
inlawrev-3622	1446	12	should	should	AUX
inlawrev-3622	1446	13	control	control	VERB
inlawrev-3622	1446	14	because	because	SCONJ
inlawrev-3622	1446	15	the	the	DET
inlawrev-3622	1446	16	bad	bad	ADJ
inlawrev-3622	1446	17	debt	debt	NOUN
inlawrev-3622	1446	18	statute	statute	NOUN
inlawrev-3622	1446	19	did	do	AUX
inlawrev-3622	1446	20	not	not	PART
inlawrev-3622	1446	21	expressly	expressly	ADV
inlawrev-3622	1446	22	forbid	forbid	VERB
inlawrev-3622	1446	23	assignment	assignment	NOUN
inlawrev-3622	1446	24	.	.	PUNCT
inlawrev-3622	1447	1	in	in	ADP
inlawrev-3622	1447	2	contrast	contrast	NOUN
inlawrev-3622	1447	3	,	,	PUNCT
inlawrev-3622	1447	4	the	the	DET
inlawrev-3622	1447	5	department	department	NOUN
inlawrev-3622	1447	6	countered	counter	VERB
inlawrev-3622	1447	7	that	that	SCONJ
inlawrev-3622	1447	8	assignment	assignment	NOUN
inlawrev-3622	1447	9	is	be	AUX
inlawrev-3622	1447	10	318	318	NUM
inlawrev-3622	1447	11	.	.	PUNCT
inlawrev-3622	1448	1	i	i	PRON
inlawrev-3622	1448	2	d.	d.	PROPN
inlawrev-3622	1448	3	at	at	ADP
inlawrev-3622	1448	4	131	131	NUM
inlawrev-3622	1448	5	.	.	PUNCT
inlawrev-3622	1449	1	319	319	NUM
inlawrev-3622	1449	2	.	.	PUNCT
inlawrev-3622	1450	1	i	i	PRON
inlawrev-3622	1450	2	d.	d.	PROPN
inlawrev-3622	1450	3	(	(	PUNCT
inlawrev-3622	1450	4	citing	cite	VERB
inlawrev-3622	1450	5	webb	webb	PROPN
inlawrev-3622	1450	6	v.	v.	PROPN
inlawrev-3622	1450	7	clark	clark	PROPN
inlawrev-3622	1450	8	county	county	PROPN
inlawrev-3622	1450	9	,	,	PUNCT
inlawrev-3622	1450	10	159	159	NUM
inlawrev-3622	1450	11	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1450	12	19	19	NUM
inlawrev-3622	1450	13	,	,	PUNCT
inlawrev-3622	1450	14	20	20	NUM
inlawrev-3622	1450	15	-	-	SYM
inlawrev-3622	1450	16	1	1	NUM
inlawrev-3622	1450	17	(	(	PUNCT
inlawrev-3622	1450	18	1927	1927	NUM
inlawrev-3622	1450	19	)	)	PUNCT
inlawrev-3622	1450	20	)	)	PUNCT
inlawrev-3622	1450	21	.	.	PUNCT
inlawrev-3622	1451	1	320	320	NUM
inlawrev-3622	1451	2	.	.	PUNCT
inlawrev-3622	1452	1	i	i	PRON
inlawrev-3622	1452	2	d.	d.	PROPN
inlawrev-3622	1452	3	321	321	NUM
inlawrev-3622	1452	4	.	.	PUNCT
inlawrev-3622	1452	5	761	761	NUM
inlawrev-3622	1452	6	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1452	7	909	909	NUM
inlawrev-3622	1452	8	(	(	PUNCT
inlawrev-3622	1452	9	ind	ind	NOUN
inlawrev-3622	1452	10	.	.	PUNCT
inlawrev-3622	1453	1	tax	tax	PROPN
inlawrev-3622	1453	2	ct	ct	PROPN
inlawrev-3622	1453	3	.	.	PROPN
inlawrev-3622	1453	4	2002	2002	NUM
inlawrev-3622	1453	5	)	)	PUNCT
inlawrev-3622	1453	6	.	.	PUNCT
inlawrev-3622	1454	1	322	322	NUM
inlawrev-3622	1454	2	.	.	PUNCT
inlawrev-3622	1455	1	i	i	PRON
inlawrev-3622	1455	2	d.	d.	PROPN
inlawrev-3622	1455	3	at	at	ADP
inlawrev-3622	1455	4	910	910	NUM
inlawrev-3622	1455	5	.	.	PROPN
inlawrev-3622	1456	1	323	323	NUM
inlawrev-3622	1456	2	.	.	PUNCT
inlawrev-3622	1456	3	mat	mat	NOUN
inlawrev-3622	1456	4	911	911	NUM
inlawrev-3622	1456	5	.	.	PUNCT
inlawrev-3622	1456	6	324	324	NUM
inlawrev-3622	1456	7	.	.	PUNCT
inlawrev-3622	1457	1	i	i	PRON
inlawrev-3622	1457	2	d.	d.	PROPN
inlawrev-3622	1457	3	325	325	NUM
inlawrev-3622	1457	4	.	.	PUNCT
inlawrev-3622	1457	5	see	see	VERB
inlawrev-3622	1457	6	ind	ind	PROPN
inlawrev-3622	1457	7	.	.	PUNCT
inlawrev-3622	1458	1	code	code	PROPN
inlawrev-3622	1458	2	§	§	PROPN
inlawrev-3622	1458	3	6	6	NUM
inlawrev-3622	1458	4	-	-	SYM
inlawrev-3622	1458	5	2.5	2.5	NUM
inlawrev-3622	1458	6	-	-	PUNCT
inlawrev-3622	1458	7	6	6	NUM
inlawrev-3622	1458	8	-	-	SYM
inlawrev-3622	1458	9	9	9	NUM
inlawrev-3622	1458	10	(	(	PUNCT
inlawrev-3622	1458	11	2002	2002	NUM
inlawrev-3622	1458	12	)	)	PUNCT
inlawrev-3622	1458	13	.	.	PUNCT
inlawrev-3622	1459	1	326	326	NUM
inlawrev-3622	1459	2	.	.	PUNCT
inlawrev-3622	1460	1	chrysler	chrysler	NOUN
inlawrev-3622	1460	2	,	,	PUNCT
inlawrev-3622	1460	3	761	761	NUM
inlawrev-3622	1460	4	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1460	5	at	at	ADP
inlawrev-3622	1460	6	91	91	NUM
inlawrev-3622	1460	7	1	1	NUM
inlawrev-3622	1460	8	.	.	PUNCT
inlawrev-3622	1460	9	1294	1294	NUM
inlawrev-3622	1460	10	indiana	indiana	PROPN
inlawrev-3622	1460	11	law	law	PROPN
inlawrev-3622	1460	12	review	review	NOUN
inlawrev-3622	1461	1	[	[	X
inlawrev-3622	1461	2	vol	vol	NOUN
inlawrev-3622	1461	3	.	.	PUNCT
inlawrev-3622	1462	1	36:1251	36:1251	NUM
inlawrev-3622	1462	2	generally	generally	ADV
inlawrev-3622	1462	3	prohibited	prohibit	VERB
inlawrev-3622	1462	4	because	because	SCONJ
inlawrev-3622	1462	5	the	the	DET
inlawrev-3622	1462	6	bad	bad	ADJ
inlawrev-3622	1462	7	debt	debt	NOUN
inlawrev-3622	1462	8	statute	statute	NOUN
inlawrev-3622	1462	9	does	do	AUX
inlawrev-3622	1462	10	not	not	PART
inlawrev-3622	1462	11	expressly	expressly	ADV
inlawrev-3622	1462	12	favor	favor	VERB
inlawrev-3622	1462	13	assignees	assignee	NOUN
inlawrev-3622	1462	14	.	.	PUNCT
inlawrev-3622	1463	1	the	the	DET
inlawrev-3622	1463	2	tax	tax	NOUN
inlawrev-3622	1463	3	court	court	NOUN
inlawrev-3622	1463	4	first	first	ADV
inlawrev-3622	1463	5	noted	note	VERB
inlawrev-3622	1463	6	that	that	SCONJ
inlawrev-3622	1463	7	the	the	DET
inlawrev-3622	1463	8	indiana	indiana	PROPN
inlawrev-3622	1463	9	bad	bad	ADJ
inlawrev-3622	1463	10	debt	debt	NOUN
inlawrev-3622	1463	11	statute	statute	NOUN
inlawrev-3622	1463	12	allowed	allow	VERB
inlawrev-3622	1463	13	merchants	merchant	NOUN
inlawrev-3622	1463	14	"	"	PUNCT
inlawrev-3622	1463	15	to	to	PART
inlawrev-3622	1463	16	deduct	deduct	VERB
inlawrev-3622	1463	17	from	from	ADP
inlawrev-3622	1463	18	their	their	PRON
inlawrev-3622	1463	19	gross	gross	ADJ
inlawrev-3622	1463	20	retail	retail	ADJ
inlawrev-3622	1463	21	income	income	NOUN
inlawrev-3622	1463	22	an	an	DET
inlawrev-3622	1463	23	amount	amount	NOUN
inlawrev-3622	1463	24	equal	equal	ADJ
inlawrev-3622	1463	25	to	to	ADP
inlawrev-3622	1463	26	any	any	DET
inlawrev-3622	1463	27	receivables	receivables	NOUN
inlawrev-3622	1463	28	on	on	ADP
inlawrev-3622	1463	29	which	which	PRON
inlawrev-3622	1463	30	a	a	DET
inlawrev-3622	1463	31	merchant	merchant	NOUN
inlawrev-3622	1463	32	has	have	AUX
inlawrev-3622	1463	33	remitted	remit	VERB
inlawrev-3622	1463	34	sales	sale	NOUN
inlawrev-3622	1463	35	tax	tax	NOUN
inlawrev-3622	1463	36	to	to	ADP
inlawrev-3622	1463	37	the	the	DET
inlawrev-3622	1463	38	department	department	NOUN
inlawrev-3622	1463	39	but	but	CCONJ
inlawrev-3622	1463	40	has	have	AUX
inlawrev-3622	1463	41	not	not	PART
inlawrev-3622	1463	42	collected	collect	VERB
inlawrev-3622	1463	43	the	the	DET
inlawrev-3622	1463	44	sales	sale	NOUN
inlawrev-3622	1463	45	tax	tax	NOUN
inlawrev-3622	1463	46	from	from	ADP
inlawrev-3622	1463	47	the	the	DET
inlawrev-3622	1463	48	purchaser	purchaser	NOUN
inlawrev-3622	1463	49	.	.	PUNCT
inlawrev-3622	1463	50	"	"	PUNCT
inlawrev-3622	1464	1	327	327	NUM
inlawrev-3622	1464	2	it	it	PRON
inlawrev-3622	1464	3	then	then	ADV
inlawrev-3622	1464	4	acknowledged	acknowledge	VERB
inlawrev-3622	1464	5	that	that	SCONJ
inlawrev-3622	1464	6	the	the	DET
inlawrev-3622	1464	7	legislature	legislature	NOUN
inlawrev-3622	1464	8	expressly	expressly	ADV
inlawrev-3622	1464	9	forbid	forbid	VERB
inlawrev-3622	1464	10	assignment	assignment	NOUN
inlawrev-3622	1464	11	in	in	ADP
inlawrev-3622	1464	12	many	many	ADJ
inlawrev-3622	1464	13	instances	instance	NOUN
inlawrev-3622	1464	14	such	such	ADJ
inlawrev-3622	1464	15	as	as	ADP
inlawrev-3622	1464	16	workers	worker	NOUN
inlawrev-3622	1464	17	compensation	compensation	NOUN
inlawrev-3622	1464	18	claims	claim	NOUN
inlawrev-3622	1464	19	and	and	CCONJ
inlawrev-3622	1464	20	medical	medical	ADJ
inlawrev-3622	1464	21	malpractice	malpractice	NOUN
inlawrev-3622	1464	22	compensation	compensation	NOUN
inlawrev-3622	1464	23	.	.	PUNCT
inlawrev-3622	1465	1	the	the	DET
inlawrev-3622	1465	2	tax	tax	NOUN
inlawrev-3622	1465	3	court	court	NOUN
inlawrev-3622	1465	4	thus	thus	ADV
inlawrev-3622	1465	5	concluded	conclude	VERB
inlawrev-3622	1465	6	that	that	SCONJ
inlawrev-3622	1465	7	the	the	DET
inlawrev-3622	1465	8	absence	absence	NOUN
inlawrev-3622	1465	9	of	of	ADP
inlawrev-3622	1465	10	an	an	DET
inlawrev-3622	1465	11	express	express	ADJ
inlawrev-3622	1465	12	prohibition	prohibition	NOUN
inlawrev-3622	1465	13	against	against	ADP
inlawrev-3622	1465	14	assignment	assignment	NOUN
inlawrev-3622	1465	15	indicated	indicate	VERB
inlawrev-3622	1465	16	that	that	SCONJ
inlawrev-3622	1465	17	the	the	DET
inlawrev-3622	1465	18	legislature	legislature	NOUN
inlawrev-3622	1465	19	did	do	AUX
inlawrev-3622	1465	20	not	not	PART
inlawrev-3622	1465	21	intend	intend	VERB
inlawrev-3622	1465	22	to	to	PART
inlawrev-3622	1465	23	minimize	minimize	VERB
inlawrev-3622	1465	24	the	the	DET
inlawrev-3622	1465	25	common	common	ADJ
inlawrev-3622	1465	26	law	law	NOUN
inlawrev-3622	1465	27	of	of	ADP
inlawrev-3622	1465	28	assignment	assignment	NOUN
inlawrev-3622	1465	29	.	.	PUNCT
inlawrev-3622	1466	1	accordingly	accordingly	ADV
inlawrev-3622	1466	2	,	,	PUNCT
inlawrev-3622	1466	3	it	it	PRON
inlawrev-3622	1466	4	ultimately	ultimately	ADV
inlawrev-3622	1466	5	agreed	agree	VERB
inlawrev-3622	1466	6	with	with	ADP
inlawrev-3622	1466	7	chrysler	chrysler	NOUN
inlawrev-3622	1466	8	's	's	PART
inlawrev-3622	1466	9	position	position	NOUN
inlawrev-3622	1466	10	and	and	CCONJ
inlawrev-3622	1466	11	ruled	rule	VERB
inlawrev-3622	1466	12	that	that	SCONJ
inlawrev-3622	1466	13	dealers	dealer	NOUN
inlawrev-3622	1466	14	may	may	AUX
inlawrev-3622	1466	15	assign	assign	VERB
inlawrev-3622	1466	16	their	their	PRON
inlawrev-3622	1466	17	right	right	NOUN
inlawrev-3622	1466	18	to	to	ADP
inlawrev-3622	1466	19	a	a	DET
inlawrev-3622	1466	20	sales	sale	NOUN
inlawrev-3622	1466	21	tax	tax	NOUN
inlawrev-3622	1466	22	deduction	deduction	NOUN
inlawrev-3622	1466	23	to	to	ADP
inlawrev-3622	1466	24	chrysler	chrysler	PROPN
inlawrev-3622	1466	25	under	under	ADP
inlawrev-3622	1466	26	the	the	DET
inlawrev-3622	1466	27	bad	bad	ADJ
inlawrev-3622	1466	28	debt	debt	NOUN
inlawrev-3622	1466	29	statute.328	statute.328	NOUN
inlawrev-3622	1466	30	second	second	ADJ
inlawrev-3622	1466	31	,	,	PUNCT
inlawrev-3622	1466	32	the	the	DET
inlawrev-3622	1466	33	department	department	NOUN
inlawrev-3622	1466	34	argued	argue	VERB
inlawrev-3622	1466	35	that	that	SCONJ
inlawrev-3622	1466	36	even	even	ADV
inlawrev-3622	1466	37	if	if	SCONJ
inlawrev-3622	1466	38	a	a	DET
inlawrev-3622	1466	39	dealer	dealer	NOUN
inlawrev-3622	1466	40	may	may	AUX
inlawrev-3622	1466	41	assign	assign	VERB
inlawrev-3622	1466	42	its	its	PRON
inlawrev-3622	1466	43	rights	right	NOUN
inlawrev-3622	1466	44	to	to	ADP
inlawrev-3622	1466	45	a	a	DET
inlawrev-3622	1466	46	sales	sale	NOUN
inlawrev-3622	1466	47	tax	tax	NOUN
inlawrev-3622	1466	48	deduction	deduction	NOUN
inlawrev-3622	1466	49	,	,	PUNCT
inlawrev-3622	1466	50	chrysler	chrysler	PROPN
inlawrev-3622	1466	51	does	do	AUX
inlawrev-3622	1466	52	not	not	PART
inlawrev-3622	1466	53	qualify	qualify	VERB
inlawrev-3622	1466	54	for	for	ADP
inlawrev-3622	1466	55	such	such	DET
inlawrev-3622	1466	56	a	a	DET
inlawrev-3622	1466	57	deduction	deduction	NOUN
inlawrev-3622	1466	58	because	because	SCONJ
inlawrev-3622	1466	59	it	it	PRON
inlawrev-3622	1466	60	is	be	AUX
inlawrev-3622	1466	61	not	not	PART
inlawrev-3622	1466	62	a	a	DET
inlawrev-3622	1466	63	"	"	PUNCT
inlawrev-3622	1466	64	retail	retail	ADJ
inlawrev-3622	1466	65	merchant	merchant	NOUN
inlawrev-3622	1466	66	"	"	PUNCT
inlawrev-3622	1466	67	under	under	ADP
inlawrev-3622	1466	68	the	the	DET
inlawrev-3622	1466	69	bad	bad	ADJ
inlawrev-3622	1466	70	debt	debt	NOUN
inlawrev-3622	1466	71	statute	statute	NOUN
inlawrev-3622	1466	72	.	.	PUNCT
inlawrev-3622	1467	1	chrysler	chrysler	PROPN
inlawrev-3622	1467	2	stipulated	stipulate	VERB
inlawrev-3622	1467	3	,	,	PUNCT
inlawrev-3622	1467	4	however	however	ADV
inlawrev-3622	1467	5	,	,	PUNCT
inlawrev-3622	1467	6	that	that	SCONJ
inlawrev-3622	1467	7	an	an	DET
inlawrev-3622	1467	8	assignee	assignee	NOUN
inlawrev-3622	1467	9	"	"	PUNCT
inlawrev-3622	1467	10	stands	stand	VERB
inlawrev-3622	1467	11	in	in	ADP
inlawrev-3622	1467	12	the	the	DET
inlawrev-3622	1467	13	shoes	shoe	NOUN
inlawrev-3622	1467	14	"	"	PUNCT
inlawrev-3622	1467	15	of	of	ADP
inlawrev-3622	1467	16	an	an	DET
inlawrev-3622	1467	17	assignor	assignor	NOUN
inlawrev-3622	1467	18	at	at	ADP
inlawrev-3622	1467	19	common	common	ADJ
inlawrev-3622	1467	20	law	law	NOUN
inlawrev-3622	1467	21	.	.	PUNCT
inlawrev-3622	1468	1	hence	hence	ADV
inlawrev-3622	1468	2	,	,	PUNCT
inlawrev-3622	1468	3	it	it	PRON
inlawrev-3622	1468	4	contended	contend	VERB
inlawrev-3622	1468	5	that	that	SCONJ
inlawrev-3622	1468	6	it	it	PRON
inlawrev-3622	1468	7	does	do	AUX
inlawrev-3622	1468	8	not	not	PART
inlawrev-3622	1468	9	matter	matter	VERB
inlawrev-3622	1468	10	whether	whether	SCONJ
inlawrev-3622	1468	11	it	it	PRON
inlawrev-3622	1468	12	is	be	AUX
inlawrev-3622	1468	13	an	an	DET
inlawrev-3622	1468	14	actual	actual	ADJ
inlawrev-3622	1468	15	retail	retail	ADJ
inlawrev-3622	1468	16	merchant	merchant	NOUN
inlawrev-3622	1468	17	.	.	PUNCT
inlawrev-3622	1469	1	the	the	DET
inlawrev-3622	1469	2	tax	tax	NOUN
inlawrev-3622	1469	3	court	court	NOUN
inlawrev-3622	1469	4	again	again	ADV
inlawrev-3622	1469	5	agreed	agree	VERB
inlawrev-3622	1469	6	with	with	ADP
inlawrev-3622	1469	7	chrysler	chrysler	NOUN
inlawrev-3622	1469	8	and	and	CCONJ
inlawrev-3622	1469	9	found	find	VERB
inlawrev-3622	1469	10	that	that	SCONJ
inlawrev-3622	1469	11	chrysler	chrysler	PROPN
inlawrev-3622	1469	12	was	be	AUX
inlawrev-3622	1469	13	entitled	entitle	VERB
inlawrev-3622	1469	14	to	to	ADP
inlawrev-3622	1469	15	a	a	DET
inlawrev-3622	1469	16	deduction	deduction	NOUN
inlawrev-3622	1469	17	as	as	ADV
inlawrev-3622	1469	18	long	long	ADV
inlawrev-3622	1469	19	as	as	ADP
inlawrev-3622	1469	20	either	either	CCONJ
inlawrev-3622	1469	21	the	the	DET
inlawrev-3622	1469	22	dealers	dealer	NOUN
inlawrev-3622	1469	23	themselves	themselves	PRON
inlawrev-3622	1469	24	or	or	CCONJ
inlawrev-3622	1469	25	chrysler	chrysler	NOUN
inlawrev-3622	1469	26	,	,	PUNCT
inlawrev-3622	1469	27	as	as	ADP
inlawrev-3622	1469	28	assignee	assignee	NOUN
inlawrev-3622	1469	29	,	,	PUNCT
inlawrev-3622	1469	30	met	meet	VERB
inlawrev-3622	1469	31	the	the	DET
inlawrev-3622	1469	32	requirements	requirement	NOUN
inlawrev-3622	1469	33	ofthe	ofthe	VERB
inlawrev-3622	1469	34	bad	bad	ADJ
inlawrev-3622	1469	35	debt	debt	NOUN
inlawrev-3622	1469	36	statute	statute	NOUN
inlawrev-3622	1469	37	.	.	PUNCT
inlawrev-3622	1470	1	the	the	DET
inlawrev-3622	1470	2	statute	statute	NOUN
inlawrev-3622	1470	3	provides	provide	VERB
inlawrev-3622	1470	4	that	that	SCONJ
inlawrev-3622	1470	5	"	"	PUNCT
inlawrev-3622	1470	6	a	a	DET
inlawrev-3622	1470	7	retail	retail	ADJ
inlawrev-3622	1470	8	merchant	merchant	NOUN
inlawrev-3622	1470	9	may	may	AUX
inlawrev-3622	1470	10	deduct	deduct	VERB
inlawrev-3622	1470	11	from	from	ADP
inlawrev-3622	1470	12	his	his	PRON
inlawrev-3622	1470	13	gross	gross	ADJ
inlawrev-3622	1470	14	retail	retail	ADJ
inlawrev-3622	1470	15	income	income	NOUN
inlawrev-3622	1470	16	an	an	DET
inlawrev-3622	1470	17	amount	amount	NOUN
inlawrev-3622	1470	18	equal	equal	ADJ
inlawrev-3622	1470	19	to	to	ADP
inlawrev-3622	1470	20	his	his	PRON
inlawrev-3622	1470	21	receivable	receivable	NOUN
inlawrev-3622	1470	22	that	that	SCONJ
inlawrev-3622	1470	23	:	:	PUNCT
inlawrev-3622	1470	24	(	(	PUNCT
inlawrev-3622	1470	25	1	1	X
inlawrev-3622	1470	26	)	)	PUNCT
inlawrev-3622	1470	27	resulted	result	VERB
inlawrev-3622	1470	28	from	from	ADP
inlawrev-3622	1470	29	retail	retail	ADJ
inlawrev-3622	1470	30	transactions	transaction	NOUN
inlawrev-3622	1470	31	in	in	ADP
inlawrev-3622	1470	32	which	which	PRON
inlawrev-3622	1470	33	the	the	DET
inlawrev-3622	1470	34	retail	retail	ADJ
inlawrev-3622	1470	35	merchant	merchant	NOUN
inlawrev-3622	1470	36	did	do	AUX
inlawrev-3622	1470	37	not	not	PART
inlawrev-3622	1470	38	collect	collect	VERB
inlawrev-3622	1470	39	the	the	DET
inlawrev-3622	1470	40	state	state	NOUN
inlawrev-3622	1470	41	gross	gross	ADJ
inlawrev-3622	1470	42	retail	retail	NOUN
inlawrev-3622	1470	43	or	or	CCONJ
inlawrev-3622	1470	44	use	use	VERB
inlawrev-3622	1470	45	tax	tax	NOUN
inlawrev-3622	1470	46	from	from	ADP
inlawrev-3622	1470	47	the	the	DET
inlawrev-3622	1470	48	purchaser	purchaser	NOUN
inlawrev-3622	1470	49	;	;	PUNCT
inlawrev-3622	1470	50	(	(	PUNCT
inlawrev-3622	1470	51	2	2	X
inlawrev-3622	1470	52	)	)	PUNCT
inlawrev-3622	1470	53	resulted	result	VERB
inlawrev-3622	1470	54	from	from	ADP
inlawrev-3622	1470	55	retail	retail	ADJ
inlawrev-3622	1470	56	transactions	transaction	NOUN
inlawrev-3622	1470	57	on	on	ADP
inlawrev-3622	1470	58	which	which	PRON
inlawrev-3622	1470	59	the	the	DET
inlawrev-3622	1470	60	retail	retail	ADJ
inlawrev-3622	1470	61	merchant	merchant	NOUN
inlawrev-3622	1470	62	has	have	AUX
inlawrev-3622	1470	63	previously	previously	ADV
inlawrev-3622	1470	64	paid	pay	VERB
inlawrev-3622	1470	65	the	the	DET
inlawrev-3622	1470	66	state	state	NOUN
inlawrev-3622	1470	67	gross	gross	ADJ
inlawrev-3622	1470	68	retail	retail	NOUN
inlawrev-3622	1470	69	or	or	CCONJ
inlawrev-3622	1470	70	use	use	VERB
inlawrev-3622	1470	71	tax	tax	NOUN
inlawrev-3622	1470	72	liability	liability	NOUN
inlawrev-3622	1470	73	to	to	ADP
inlawrev-3622	1470	74	the	the	DET
inlawrev-3622	1470	75	department	department	NOUN
inlawrev-3622	1470	76	;	;	PUNCT
inlawrev-3622	1470	77	and	and	CCONJ
inlawrev-3622	1470	78	(	(	PUNCT
inlawrev-3622	1470	79	3	3	X
inlawrev-3622	1470	80	)	)	PUNCT
inlawrev-3622	1470	81	were	be	AUX
inlawrev-3622	1470	82	written	write	VERB
inlawrev-3622	1470	83	off	off	ADP
inlawrev-3622	1470	84	as	as	ADP
inlawrev-3622	1470	85	an	an	DET
inlawrev-3622	1470	86	uncollectible	uncollectible	ADJ
inlawrev-3622	1470	87	debt	debt	NOUN
inlawrev-3622	1470	88	for	for	ADP
inlawrev-3622	1470	89	federal	federal	ADJ
inlawrev-3622	1470	90	tax	tax	NOUN
inlawrev-3622	1470	91	purposes	purpose	NOUN
inlawrev-3622	1470	92	during	during	ADP
inlawrev-3622	1470	93	the	the	DET
inlawrev-3622	1470	94	particular	particular	ADJ
inlawrev-3622	1470	95	reporting	reporting	NOUN
inlawrev-3622	1470	96	period	period	NOUN
inlawrev-3622	1470	97	.	.	PUNCT
inlawrev-3622	1470	98	"	"	PUNCT
inlawrev-3622	1471	1	329	329	NUM
inlawrev-3622	1471	2	here	here	ADV
inlawrev-3622	1471	3	,	,	PUNCT
inlawrev-3622	1471	4	the	the	DET
inlawrev-3622	1471	5	tax	tax	NOUN
inlawrev-3622	1471	6	court	court	NOUN
inlawrev-3622	1471	7	recognized	recognize	VERB
inlawrev-3622	1471	8	that	that	SCONJ
inlawrev-3622	1471	9	the	the	DET
inlawrev-3622	1471	10	dealers	dealer	NOUN
inlawrev-3622	1471	11	and	and	CCONJ
inlawrev-3622	1471	12	chrysler	chrysler	PROPN
inlawrev-3622	1471	13	satisfied	satisfy	VERB
inlawrev-3622	1471	14	all	all	DET
inlawrev-3622	1471	15	criteria	criterion	NOUN
inlawrev-3622	1471	16	.	.	PUNCT
inlawrev-3622	1472	1	the	the	DET
inlawrev-3622	1472	2	dealers	dealer	NOUN
inlawrev-3622	1472	3	did	do	AUX
inlawrev-3622	1472	4	not	not	PART
inlawrev-3622	1472	5	collect	collect	VERB
inlawrev-3622	1472	6	the	the	DET
inlawrev-3622	1472	7	sales	sale	NOUN
inlawrev-3622	1472	8	tax	tax	NOUN
inlawrev-3622	1472	9	from	from	ADP
inlawrev-3622	1472	10	the	the	DET
inlawrev-3622	1472	11	consumers	consumer	NOUN
inlawrev-3622	1472	12	,	,	PUNCT
inlawrev-3622	1472	13	although	although	SCONJ
inlawrev-3622	1472	14	they	they	PRON
inlawrev-3622	1472	15	previously	previously	ADV
inlawrev-3622	1472	16	paid	pay	VERB
inlawrev-3622	1472	17	such	such	ADJ
inlawrev-3622	1472	18	tax	tax	NOUN
inlawrev-3622	1472	19	to	to	ADP
inlawrev-3622	1472	20	the	the	DET
inlawrev-3622	1472	21	department	department	NOUN
inlawrev-3622	1472	22	.	.	PUNCT
inlawrev-3622	1473	1	likewise	likewise	ADV
inlawrev-3622	1473	2	,	,	PUNCT
inlawrev-3622	1473	3	chrysler	chrysler	PROPN
inlawrev-3622	1473	4	wrote	write	VERB
inlawrev-3622	1473	5	off	off	ADP
inlawrev-3622	1473	6	the	the	DET
inlawrev-3622	1473	7	uncollectible	uncollectible	ADJ
inlawrev-3622	1473	8	debt	debt	NOUN
inlawrev-3622	1473	9	.	.	PUNCT
inlawrev-3622	1474	1	as	as	ADP
inlawrev-3622	1474	2	a	a	DET
inlawrev-3622	1474	3	result	result	NOUN
inlawrev-3622	1474	4	,	,	PUNCT
inlawrev-3622	1474	5	the	the	DET
inlawrev-3622	1474	6	tax	tax	NOUN
inlawrev-3622	1474	7	court	court	NOUN
inlawrev-3622	1474	8	ruled	rule	VERB
inlawrev-3622	1474	9	that	that	SCONJ
inlawrev-3622	1474	10	chrysler	chrysler	PROPN
inlawrev-3622	1474	11	is	be	AUX
inlawrev-3622	1474	12	entitled	entitle	VERB
inlawrev-3622	1474	13	to	to	ADP
inlawrev-3622	1474	14	a	a	DET
inlawrev-3622	1474	15	sales	sale	NOUN
inlawrev-3622	1474	16	tax	tax	NOUN
inlawrev-3622	1474	17	deduction	deduction	NOUN
inlawrev-3622	1474	18	.	.	PUNCT
inlawrev-3622	1475	1	330	330	NUM
inlawrev-3622	1475	2	turning	turn	VERB
inlawrev-3622	1475	3	to	to	ADP
inlawrev-3622	1475	4	the	the	DET
inlawrev-3622	1475	5	final	final	ADJ
inlawrev-3622	1475	6	issue	issue	NOUN
inlawrev-3622	1475	7	,	,	PUNCT
inlawrev-3622	1475	8	the	the	DET
inlawrev-3622	1475	9	department	department	NOUN
inlawrev-3622	1475	10	asserted	assert	VERB
inlawrev-3622	1475	11	that	that	SCONJ
inlawrev-3622	1475	12	chrysler	chrysler	PROPN
inlawrev-3622	1475	13	improperly	improperly	ADV
inlawrev-3622	1475	14	calculated	calculate	VERB
inlawrev-3622	1475	15	the	the	DET
inlawrev-3622	1475	16	amount	amount	NOUN
inlawrev-3622	1475	17	of	of	ADP
inlawrev-3622	1475	18	the	the	DET
inlawrev-3622	1475	19	refund	refund	NOUN
inlawrev-3622	1475	20	by	by	ADP
inlawrev-3622	1475	21	multiplying	multiply	VERB
inlawrev-3622	1475	22	the	the	DET
inlawrev-3622	1475	23	unpaid	unpaid	ADJ
inlawrev-3622	1475	24	principle	principle	NOUN
inlawrev-3622	1475	25	by	by	ADP
inlawrev-3622	1475	26	the	the	DET
inlawrev-3622	1475	27	sales	sale	NOUN
inlawrev-3622	1475	28	tax	tax	NOUN
inlawrev-3622	1475	29	rate	rate	NOUN
inlawrev-3622	1475	30	.	.	PUNCT
inlawrev-3622	1476	1	it	it	PRON
inlawrev-3622	1476	2	suggested	suggest	VERB
inlawrev-3622	1476	3	that	that	SCONJ
inlawrev-3622	1476	4	the	the	DET
inlawrev-3622	1476	5	department	department	NOUN
inlawrev-3622	1476	6	was	be	AUX
inlawrev-3622	1476	7	entitled	entitle	VERB
inlawrev-3622	1476	8	to	to	PART
inlawrev-3622	1476	9	retain	retain	VERB
inlawrev-3622	1476	10	all	all	DET
inlawrev-3622	1476	11	sales	sale	NOUN
inlawrev-3622	1476	12	tax	tax	NOUN
inlawrev-3622	1476	13	,	,	PUNCT
inlawrev-3622	1476	14	regardless	regardless	ADV
inlawrev-3622	1476	15	of	of	ADP
inlawrev-3622	1476	16	default	default	NOUN
inlawrev-3622	1476	17	,	,	PUNCT
inlawrev-3622	1476	18	based	base	VERB
inlawrev-3622	1476	19	on	on	ADP
inlawrev-3622	1476	20	indiana	indiana	PROPN
inlawrev-3622	1476	21	's	's	PART
inlawrev-3622	1476	22	vehicle	vehicle	NOUN
inlawrev-3622	1476	23	,	,	PUNCT
inlawrev-3622	1476	24	watercraft	watercraft	NOUN
inlawrev-3622	1476	25	title	title	NOUN
inlawrev-3622	1476	26	,	,	PUNCT
inlawrev-3622	1476	27	and	and	CCONJ
inlawrev-3622	1476	28	aircraft	aircraft	NOUN
inlawrev-3622	1476	29	registration	registration	NOUN
inlawrev-3622	1476	30	provision	provision	NOUN
inlawrev-3622	1476	31	.	.	PUNCT
inlawrev-3622	1477	1	thus	thus	ADV
inlawrev-3622	1477	2	,	,	PUNCT
inlawrev-3622	1477	3	the	the	DET
inlawrev-3622	1477	4	department	department	NOUN
inlawrev-3622	1477	5	implied	imply	VERB
inlawrev-3622	1477	6	that	that	SCONJ
inlawrev-3622	1477	7	the	the	DET
inlawrev-3622	1477	8	bad	bad	ADJ
inlawrev-3622	1477	9	debt	debt	NOUN
inlawrev-3622	1477	10	statute	statute	NOUN
inlawrev-3622	1477	11	was	be	AUX
inlawrev-3622	1477	12	meaningless	meaningless	ADJ
inlawrev-3622	1477	13	with	with	ADP
inlawrev-3622	1477	14	regard	regard	NOUN
inlawrev-3622	1477	15	to	to	ADP
inlawrev-3622	1477	16	sales	sale	NOUN
inlawrev-3622	1477	17	tax	tax	NOUN
inlawrev-3622	1477	18	refunds.331	refunds.331	VERB
inlawrev-3622	1477	19	chrysler	chrysler	NOUN
inlawrev-3622	1477	20	,	,	PUNCT
inlawrev-3622	1477	21	on	on	ADP
inlawrev-3622	1477	22	the	the	DET
inlawrev-3622	1477	23	other	other	ADJ
inlawrev-3622	1477	24	hand	hand	NOUN
inlawrev-3622	1477	25	,	,	PUNCT
inlawrev-3622	1477	26	argued	argue	VERB
inlawrev-3622	1477	27	that	that	SCONJ
inlawrev-3622	1477	28	the	the	DET
inlawrev-3622	1477	29	calculation	calculation	NOUN
inlawrev-3622	1477	30	was	be	AUX
inlawrev-3622	1477	31	in	in	ADP
inlawrev-3622	1477	32	conformity	conformity	NOUN
inlawrev-3622	1477	33	with	with	ADP
inlawrev-3622	1477	34	the	the	DET
inlawrev-3622	1477	35	department	department	NOUN
inlawrev-3622	1477	36	's	's	PART
inlawrev-3622	1477	37	practice	practice	NOUN
inlawrev-3622	1477	38	established	establish	VERB
inlawrev-3622	1477	39	in	in	ADP
inlawrev-3622	1477	40	1975	1975	NUM
inlawrev-3622	1477	41	.	.	PUNCT
inlawrev-3622	1478	1	particularly	particularly	ADV
inlawrev-3622	1478	2	,	,	PUNCT
inlawrev-3622	1478	3	it	it	PRON
inlawrev-3622	1478	4	cited	cite	VERB
inlawrev-3622	1478	5	three	three	NUM
inlawrev-3622	1478	6	department	department	NOUN
inlawrev-3622	1478	7	documents	document	NOUN
inlawrev-3622	1478	8	support	support	VERB
inlawrev-3622	1478	9	327	327	NUM
inlawrev-3622	1478	10	.	.	PUNCT
inlawrev-3622	1479	1	i	i	PRON
inlawrev-3622	1479	2	d.	d.	PROPN
inlawrev-3622	1479	3	at	at	ADP
inlawrev-3622	1479	4	912	912	NUM
inlawrev-3622	1479	5	.	.	PUNCT
inlawrev-3622	1480	1	328	328	NUM
inlawrev-3622	1480	2	.	.	PUNCT
inlawrev-3622	1481	1	i	i	PRON
inlawrev-3622	1481	2	d.	d.	PROPN
inlawrev-3622	1481	3	at	at	ADP
inlawrev-3622	1481	4	913	913	NUM
inlawrev-3622	1481	5	.	.	PUNCT
inlawrev-3622	1481	6	329	329	NUM
inlawrev-3622	1481	7	.	.	PUNCT
inlawrev-3622	1482	1	mat	mat	NOUN
inlawrev-3622	1482	2	914	914	NUM
inlawrev-3622	1482	3	.	.	PUNCT
inlawrev-3622	1482	4	330	330	NUM
inlawrev-3622	1482	5	.	.	PUNCT
inlawrev-3622	1482	6	/</.at915	/</.at915	PROPN
inlawrev-3622	1482	7	.	.	PUNCT
inlawrev-3622	1483	1	331	331	X
inlawrev-3622	1483	2	.	.	PUNCT
inlawrev-3622	1484	1	i	i	PRON
inlawrev-3622	1484	2	d.	d.	PROPN
inlawrev-3622	1484	3	at	at	ADP
inlawrev-3622	1484	4	916	916	NUM
inlawrev-3622	1484	5	.	.	PUNCT
inlawrev-3622	1485	1	2003	2003	NUM
inlawrev-3622	1485	2	]	]	PUNCT
inlawrev-3622	1485	3	taxation	taxation	NOUN
inlawrev-3622	1485	4	1295	1295	NUM
inlawrev-3622	1485	5	chrysler	chrysler	PROPN
inlawrev-3622	1485	6	's	's	PART
inlawrev-3622	1485	7	calculation	calculation	NOUN
inlawrev-3622	1485	8	method	method	NOUN
inlawrev-3622	1485	9	.	.	PUNCT
inlawrev-3622	1486	1	332	332	NUM
inlawrev-3622	1487	1	the	the	DET
inlawrev-3622	1487	2	tax	tax	NOUN
inlawrev-3622	1487	3	court	court	NOUN
inlawrev-3622	1487	4	recognized	recognize	VERB
inlawrev-3622	1487	5	that	that	SCONJ
inlawrev-3622	1487	6	the	the	DET
inlawrev-3622	1487	7	bad	bad	ADJ
inlawrev-3622	1487	8	debt	debt	NOUN
inlawrev-3622	1487	9	statute	statute	NOUN
inlawrev-3622	1487	10	was	be	AUX
inlawrev-3622	1487	11	silent	silent	ADJ
inlawrev-3622	1487	12	regarding	regard	VERB
inlawrev-3622	1487	13	the	the	DET
inlawrev-3622	1487	14	method	method	NOUN
inlawrev-3622	1487	15	by	by	ADP
inlawrev-3622	1487	16	which	which	PRON
inlawrev-3622	1487	17	a	a	DET
inlawrev-3622	1487	18	refund	refund	NOUN
inlawrev-3622	1487	19	should	should	AUX
inlawrev-3622	1487	20	be	be	AUX
inlawrev-3622	1487	21	determined	determine	VERB
inlawrev-3622	1487	22	.	.	PUNCT
inlawrev-3622	1488	1	yet	yet	ADV
inlawrev-3622	1488	2	,	,	PUNCT
inlawrev-3622	1488	3	it	it	PRON
inlawrev-3622	1488	4	presumed	presume	VERB
inlawrev-3622	1488	5	that	that	SCONJ
inlawrev-3622	1488	6	the	the	DET
inlawrev-3622	1488	7	legislature	legislature	NOUN
inlawrev-3622	1488	8	did	do	AUX
inlawrev-3622	1488	9	not	not	PART
inlawrev-3622	1488	10	intend	intend	VERB
inlawrev-3622	1488	11	to	to	PART
inlawrev-3622	1488	12	enact	enact	VERB
inlawrev-3622	1488	13	meaningless	meaningless	ADJ
inlawrev-3622	1488	14	legislation	legislation	NOUN
inlawrev-3622	1488	15	as	as	SCONJ
inlawrev-3622	1488	16	suggested	suggest	VERB
inlawrev-3622	1488	17	by	by	ADP
inlawrev-3622	1488	18	the	the	DET
inlawrev-3622	1488	19	department	department	NOUN
inlawrev-3622	1488	20	.	.	PUNCT
inlawrev-3622	1489	1	the	the	DET
inlawrev-3622	1489	2	tax	tax	NOUN
inlawrev-3622	1489	3	court	court	NOUN
inlawrev-3622	1489	4	consequently	consequently	ADV
inlawrev-3622	1489	5	found	find	VERB
inlawrev-3622	1489	6	that	that	SCONJ
inlawrev-3622	1489	7	chrysler	chrysler	PROPN
inlawrev-3622	1489	8	used	use	VERB
inlawrev-3622	1489	9	a	a	DET
inlawrev-3622	1489	10	reasonable	reasonable	ADJ
inlawrev-3622	1489	11	means	mean	NOUN
inlawrev-3622	1489	12	to	to	PART
inlawrev-3622	1489	13	calculate	calculate	VERB
inlawrev-3622	1489	14	a	a	DET
inlawrev-3622	1489	15	sales	sale	NOUN
inlawrev-3622	1489	16	tax	tax	NOUN
inlawrev-3622	1489	17	refund.333	refund.333	NOUN
inlawrev-3622	1489	18	4	4	NUM
inlawrev-3622	1489	19	.	.	PUNCT
inlawrev-3622	1489	20	interstate	interstate	ADJ
inlawrev-3622	1489	21	warehousing	warehousing	PROPN
inlawrev-3622	1489	22	,	,	PUNCT
inlawrev-3622	1489	23	inc	inc	PROPN
inlawrev-3622	1489	24	.	.	PROPN
inlawrev-3622	1490	1	v.	v.	ADP
inlawrev-3622	1490	2	indianadepartment	indianadepartment	PROPN
inlawrev-3622	1490	3	ofstate	ofstate	NOUN
inlawrev-3622	1490	4	revenue	revenue	NOUN
inlawrev-3622	1490	5	.	.	PUNCT
inlawrev-3622	1491	1	334	334	NUM
inlawrev-3622	1491	2	—	—	PUNCT
inlawrev-3622	1491	3	interstate	interstate	ADJ
inlawrev-3622	1491	4	warehousing	warehousing	NOUN
inlawrev-3622	1491	5	,	,	PUNCT
inlawrev-3622	1491	6	inc	inc	PROPN
inlawrev-3622	1491	7	.	.	PROPN
inlawrev-3622	1491	8	(	(	PUNCT
inlawrev-3622	1491	9	"	"	PUNCT
inlawrev-3622	1491	10	interstate	interstate	NOUN
inlawrev-3622	1491	11	"	"	PUNCT
inlawrev-3622	1491	12	)	)	PUNCT
inlawrev-3622	1491	13	is	be	AUX
inlawrev-3622	1491	14	an	an	DET
inlawrev-3622	1491	15	indiana	indiana	PROPN
inlawrev-3622	1491	16	corporation	corporation	NOUN
inlawrev-3622	1491	17	and	and	CCONJ
inlawrev-3622	1491	18	operates	operate	VERB
inlawrev-3622	1491	19	two	two	NUM
inlawrev-3622	1491	20	refrigerated	refrigerated	ADJ
inlawrev-3622	1491	21	warehouses	warehouse	NOUN
inlawrev-3622	1491	22	where	where	SCONJ
inlawrev-3622	1491	23	food	food	NOUN
inlawrev-3622	1491	24	manufacturers	manufacturer	NOUN
inlawrev-3622	1491	25	and	and	CCONJ
inlawrev-3622	1491	26	retailers	retailer	NOUN
inlawrev-3622	1491	27	store	store	VERB
inlawrev-3622	1491	28	agricultural	agricultural	ADJ
inlawrev-3622	1491	29	goods	good	NOUN
inlawrev-3622	1491	30	.	.	PUNCT
inlawrev-3622	1492	1	335	335	NUM
inlawrev-3622	1492	2	interstate	interstate	NOUN
inlawrev-3622	1492	3	produces	produce	VERB
inlawrev-3622	1492	4	the	the	DET
inlawrev-3622	1492	5	conditioned	condition	VERB
inlawrev-3622	1492	6	air	air	NOUN
inlawrev-3622	1492	7	used	use	VERB
inlawrev-3622	1492	8	in	in	ADP
inlawrev-3622	1492	9	the	the	DET
inlawrev-3622	1492	10	warehouses	warehouse	NOUN
inlawrev-3622	1492	11	by	by	ADP
inlawrev-3622	1492	12	chilling	chill	VERB
inlawrev-3622	1492	13	ammonia	ammonia	NOUN
inlawrev-3622	1492	14	to	to	ADP
inlawrev-3622	1492	15	a	a	DET
inlawrev-3622	1492	16	temperature	temperature	NOUN
inlawrev-3622	1492	17	that	that	PRON
inlawrev-3622	1492	18	converts	convert	VERB
inlawrev-3622	1492	19	it	it	PRON
inlawrev-3622	1492	20	from	from	ADP
inlawrev-3622	1492	21	a	a	DET
inlawrev-3622	1492	22	gas	gas	NOUN
inlawrev-3622	1492	23	to	to	ADP
inlawrev-3622	1492	24	a	a	DET
inlawrev-3622	1492	25	liquid	liquid	NOUN
inlawrev-3622	1492	26	.	.	PUNCT
inlawrev-3622	1493	1	the	the	DET
inlawrev-3622	1493	2	corporation	corporation	NOUN
inlawrev-3622	1493	3	charges	charge	VERB
inlawrev-3622	1493	4	customers	customer	NOUN
inlawrev-3622	1493	5	based	base	VERB
inlawrev-3622	1493	6	on	on	ADP
inlawrev-3622	1493	7	the	the	DET
inlawrev-3622	1493	8	temperature	temperature	NOUN
inlawrev-3622	1493	9	required	require	VERB
inlawrev-3622	1493	10	for	for	ADP
inlawrev-3622	1493	11	refrigeration	refrigeration	NOUN
inlawrev-3622	1493	12	and	and	CCONJ
inlawrev-3622	1493	13	the	the	DET
inlawrev-3622	1493	14	quantity	quantity	NOUN
inlawrev-3622	1493	15	of	of	ADP
inlawrev-3622	1493	16	frozen	frozen	ADJ
inlawrev-3622	1493	17	food	food	NOUN
inlawrev-3622	1493	18	stored	store	VERB
inlawrev-3622	1493	19	.	.	PUNCT
inlawrev-3622	1494	1	it	it	PRON
inlawrev-3622	1494	2	purchased	purchase	VERB
inlawrev-3622	1494	3	electricity	electricity	NOUN
inlawrev-3622	1494	4	to	to	PART
inlawrev-3622	1494	5	chill	chill	VERB
inlawrev-3622	1494	6	the	the	DET
inlawrev-3622	1494	7	ammonia	ammonia	NOUN
inlawrev-3622	1494	8	from	from	ADP
inlawrev-3622	1494	9	indianapolis	indianapolis	PROPN
inlawrev-3622	1494	10	power	power	NOUN
inlawrev-3622	1494	11	and	and	CCONJ
inlawrev-3622	1494	12	light	light	NOUN
inlawrev-3622	1494	13	and	and	CCONJ
inlawrev-3622	1494	14	psi	psi	NOUN
inlawrev-3622	1494	15	energy	energy	NOUN
inlawrev-3622	1494	16	.	.	PUNCT
inlawrev-3622	1495	1	from	from	ADP
inlawrev-3622	1495	2	1993	1993	NUM
inlawrev-3622	1495	3	,	,	PUNCT
inlawrev-3622	1495	4	to	to	ADP
inlawrev-3622	1495	5	1996	1996	NUM
inlawrev-3622	1495	6	,	,	PUNCT
inlawrev-3622	1495	7	it	it	PRON
inlawrev-3622	1495	8	paid	pay	VERB
inlawrev-3622	1495	9	$	$	SYM
inlawrev-3622	1495	10	91,566.85	91,566.85	NUM
inlawrev-3622	1495	11	in	in	ADP
inlawrev-3622	1495	12	sales	sale	NOUN
inlawrev-3622	1495	13	and	and	CCONJ
inlawrev-3622	1495	14	use	use	VERB
inlawrev-3622	1495	15	taxes	taxis	NOUN
inlawrev-3622	1495	16	for	for	ADP
inlawrev-3622	1495	17	electricity	electricity	NOUN
inlawrev-3622	1495	18	.	.	PUNCT
inlawrev-3622	1496	1	interstate	interstate	NOUN
inlawrev-3622	1496	2	filed	file	VERB
inlawrev-3622	1496	3	for	for	ADP
inlawrev-3622	1496	4	a	a	DET
inlawrev-3622	1496	5	refund	refund	NOUN
inlawrev-3622	1496	6	under	under	ADP
inlawrev-3622	1496	7	the	the	DET
inlawrev-3622	1496	8	consumption	consumption	NOUN
inlawrev-3622	1496	9	exemption	exemption	NOUN
inlawrev-3622	1496	10	of	of	ADP
inlawrev-3622	1496	11	indiana	indiana	PROPN
inlawrev-3622	1496	12	code	code	PROPN
inlawrev-3622	1496	13	section	section	NOUN
inlawrev-3622	1496	14	62.5	62.5	NUM
inlawrev-3622	1496	15	-	-	SYM
inlawrev-3622	1496	16	5	5	NUM
inlawrev-3622	1496	17	-	-	SYM
inlawrev-3622	1496	18	5	5	NUM
inlawrev-3622	1496	19	.	.	NOUN
inlawrev-3622	1496	20	1	1	NUM
inlawrev-3622	1496	21	.	.	PUNCT
inlawrev-3622	1497	1	the	the	DET
inlawrev-3622	1497	2	indiana	indiana	PROPN
inlawrev-3622	1497	3	department	department	PROPN
inlawrev-3622	1497	4	of	of	ADP
inlawrev-3622	1497	5	state	state	PROPN
inlawrev-3622	1497	6	revenue	revenue	NOUN
inlawrev-3622	1497	7	(	(	PUNCT
inlawrev-3622	1497	8	"	"	PUNCT
inlawrev-3622	1497	9	department	department	NOUN
inlawrev-3622	1497	10	"	"	PUNCT
inlawrev-3622	1497	11	)	)	PUNCT
inlawrev-3622	1497	12	denied	deny	VERB
inlawrev-3622	1497	13	the	the	DET
inlawrev-3622	1497	14	refund	refund	NOUN
inlawrev-3622	1497	15	,	,	PUNCT
inlawrev-3622	1497	16	and	and	CCONJ
inlawrev-3622	1497	17	interstate	interstate	NOUN
inlawrev-3622	1497	18	appealed	appeal	VERB
inlawrev-3622	1497	19	to	to	ADP
inlawrev-3622	1497	20	the	the	DET
inlawrev-3622	1497	21	tax	tax	NOUN
inlawrev-3622	1497	22	court	court	NOUN
inlawrev-3622	1497	23	.	.	PUNCT
inlawrev-3622	1498	1	the	the	DET
inlawrev-3622	1498	2	court	court	NOUN
inlawrev-3622	1498	3	reviewed	review	VERB
inlawrev-3622	1498	4	the	the	DET
inlawrev-3622	1498	5	consumption	consumption	NOUN
inlawrev-3622	1498	6	exemption	exemption	NOUN
inlawrev-3622	1498	7	,	,	PUNCT
inlawrev-3622	1498	8	which	which	PRON
inlawrev-3622	1498	9	provides	provide	VERB
inlawrev-3622	1498	10	that	that	SCONJ
inlawrev-3622	1498	11	"	"	PUNCT
inlawrev-3622	1498	12	transactions	transaction	NOUN
inlawrev-3622	1498	13	involving	involve	VERB
inlawrev-3622	1498	14	tangible	tangible	ADJ
inlawrev-3622	1498	15	personal	personal	ADJ
inlawrev-3622	1498	16	property	property	NOUN
inlawrev-3622	1498	17	are	be	AUX
inlawrev-3622	1498	18	exempt	exempt	ADJ
inlawrev-3622	1498	19	from	from	ADP
inlawrev-3622	1498	20	the	the	DET
inlawrev-3622	1498	21	state	state	NOUN
inlawrev-3622	1498	22	gross	gross	ADJ
inlawrev-3622	1498	23	retail	retail	ADJ
inlawrev-3622	1498	24	tax	tax	NOUN
inlawrev-3622	1498	25	if	if	SCONJ
inlawrev-3622	1498	26	the	the	DET
inlawrev-3622	1498	27	person	person	NOUN
inlawrev-3622	1498	28	acquiring	acquire	VERB
inlawrev-3622	1498	29	the	the	DET
inlawrev-3622	1498	30	property	property	NOUN
inlawrev-3622	1498	31	acquires	acquire	VERB
inlawrev-3622	1498	32	it	it	PRON
inlawrev-3622	1498	33	for	for	ADP
inlawrev-3622	1498	34	direct	direct	ADJ
inlawrev-3622	1498	35	consumption	consumption	NOUN
inlawrev-3622	1498	36	as	as	ADP
inlawrev-3622	1498	37	a	a	DET
inlawrev-3622	1498	38	material	material	NOUN
inlawrev-3622	1498	39	to	to	PART
inlawrev-3622	1498	40	be	be	AUX
inlawrev-3622	1498	41	consumed	consume	VERB
inlawrev-3622	1498	42	in	in	ADP
inlawrev-3622	1498	43	the	the	DET
inlawrev-3622	1498	44	direct	direct	ADJ
inlawrev-3622	1498	45	production	production	NOUN
inlawrev-3622	1498	46	of	of	ADP
inlawrev-3622	1498	47	other	other	ADJ
inlawrev-3622	1498	48	tangible	tangible	ADJ
inlawrev-3622	1498	49	personal	personal	ADJ
inlawrev-3622	1498	50	property	property	NOUN
inlawrev-3622	1498	51	in	in	ADP
inlawrev-3622	1498	52	the	the	DET
inlawrev-3622	1498	53	person	person	NOUN
inlawrev-3622	1498	54	's	's	PART
inlawrev-3622	1498	55	business	business	NOUN
inlawrev-3622	1498	56	.	.	PUNCT
inlawrev-3622	1498	57	"	"	PUNCT
inlawrev-3622	1499	1	336	336	NUM
inlawrev-3622	1499	2	the	the	DET
inlawrev-3622	1499	3	tax	tax	NOUN
inlawrev-3622	1499	4	court	court	NOUN
inlawrev-3622	1499	5	determined	determine	VERB
inlawrev-3622	1499	6	that	that	SCONJ
inlawrev-3622	1499	7	interstate	interstate	NOUN
inlawrev-3622	1499	8	was	be	AUX
inlawrev-3622	1499	9	involved	involve	VERB
inlawrev-3622	1499	10	in	in	ADP
inlawrev-3622	1499	11	the	the	DET
inlawrev-3622	1499	12	direct	direct	ADJ
inlawrev-3622	1499	13	production	production	NOUN
inlawrev-3622	1499	14	ofother	ofother	NOUN
inlawrev-3622	1499	15	tangible	tangible	ADJ
inlawrev-3622	1499	16	personal	personal	ADJ
inlawrev-3622	1499	17	property	property	NOUN
inlawrev-3622	1499	18	in	in	ADP
inlawrev-3622	1499	19	its	its	PRON
inlawrev-3622	1499	20	operation	operation	NOUN
inlawrev-3622	1499	21	ofproducing	ofproducing	NOUN
inlawrev-3622	1499	22	conditioned	condition	VERB
inlawrev-3622	1499	23	air	air	NOUN
inlawrev-3622	1499	24	.	.	PUNCT
inlawrev-3622	1500	1	337	337	NUM
inlawrev-3622	1500	2	by	by	ADP
inlawrev-3622	1500	3	chilling	chill	VERB
inlawrev-3622	1500	4	the	the	DET
inlawrev-3622	1500	5	ammonia	ammonia	NOUN
inlawrev-3622	1500	6	,	,	PUNCT
inlawrev-3622	1500	7	interstate	interstate	PROPN
inlawrev-3622	1500	8	created	create	VERB
inlawrev-3622	1500	9	a	a	DET
inlawrev-3622	1500	10	significant	significant	ADJ
inlawrev-3622	1500	11	change	change	NOUN
inlawrev-3622	1500	12	in	in	ADP
inlawrev-3622	1500	13	the	the	DET
inlawrev-3622	1500	14	ammonia	ammonia	NOUN
inlawrev-3622	1500	15	which	which	PRON
inlawrev-3622	1500	16	,	,	PUNCT
inlawrev-3622	1500	17	as	as	ADP
inlawrev-3622	1500	18	a	a	DET
inlawrev-3622	1500	19	result	result	NOUN
inlawrev-3622	1500	20	,	,	PUNCT
inlawrev-3622	1500	21	was	be	AUX
inlawrev-3622	1500	22	capable	capable	ADJ
inlawrev-3622	1500	23	of	of	ADP
inlawrev-3622	1500	24	cooling	cool	VERB
inlawrev-3622	1500	25	air	air	NOUN
inlawrev-3622	1500	26	in	in	ADP
inlawrev-3622	1500	27	the	the	DET
inlawrev-3622	1500	28	storage	storage	NOUN
inlawrev-3622	1500	29	units	unit	NOUN
inlawrev-3622	1500	30	.	.	PUNCT
inlawrev-3622	1501	1	interstate	interstate	PROPN
inlawrev-3622	1501	2	had	have	AUX
inlawrev-3622	1501	3	created	create	VERB
inlawrev-3622	1501	4	a	a	DET
inlawrev-3622	1501	5	new	new	ADJ
inlawrev-3622	1501	6	and	and	CCONJ
inlawrev-3622	1501	7	marketable	marketable	ADJ
inlawrev-3622	1501	8	good	good	NOUN
inlawrev-3622	1501	9	by	by	ADP
inlawrev-3622	1501	10	this	this	DET
inlawrev-3622	1501	11	operation	operation	NOUN
inlawrev-3622	1501	12	and	and	CCONJ
inlawrev-3622	1501	13	,	,	PUNCT
inlawrev-3622	1501	14	in	in	ADP
inlawrev-3622	1501	15	the	the	DET
inlawrev-3622	1501	16	terms	term	NOUN
inlawrev-3622	1501	17	of	of	ADP
inlawrev-3622	1501	18	the	the	DET
inlawrev-3622	1501	19	statute	statute	NOUN
inlawrev-3622	1501	20	,	,	PUNCT
inlawrev-3622	1501	21	produced	produce	VERB
inlawrev-3622	1501	22	"	"	PUNCT
inlawrev-3622	1501	23	other	other	ADJ
inlawrev-3622	1501	24	tangible	tangible	ADJ
inlawrev-3622	1501	25	personal	personal	ADJ
inlawrev-3622	1501	26	property	property	NOUN
inlawrev-3622	1501	27	.	.	PUNCT
inlawrev-3622	1501	28	"	"	PUNCT
inlawrev-3622	1502	1	thus	thus	ADV
inlawrev-3622	1502	2	,	,	PUNCT
inlawrev-3622	1502	3	the	the	DET
inlawrev-3622	1502	4	tax	tax	NOUN
inlawrev-3622	1502	5	court	court	NOUN
inlawrev-3622	1502	6	decided	decide	VERB
inlawrev-3622	1502	7	that	that	SCONJ
inlawrev-3622	1502	8	interstate	interstate	NOUN
inlawrev-3622	1502	9	was	be	AUX
inlawrev-3622	1502	10	entitled	entitle	VERB
inlawrev-3622	1502	11	to	to	ADP
inlawrev-3622	1502	12	the	the	DET
inlawrev-3622	1502	13	consumption	consumption	NOUN
inlawrev-3622	1502	14	exception	exception	NOUN
inlawrev-3622	1502	15	.	.	PUNCT
inlawrev-3622	1503	1	in	in	ADP
inlawrev-3622	1503	2	reaching	reach	VERB
inlawrev-3622	1503	3	this	this	DET
inlawrev-3622	1503	4	conclusion	conclusion	NOUN
inlawrev-3622	1503	5	,	,	PUNCT
inlawrev-3622	1503	6	the	the	DET
inlawrev-3622	1503	7	tax	tax	NOUN
inlawrev-3622	1503	8	court	court	NOUN
inlawrev-3622	1503	9	analogized	analogize	VERB
inlawrev-3622	1503	10	to	to	ADP
inlawrev-3622	1503	11	mid	mid	PROPN
inlawrev-3622	1503	12	-	-	PROPN
inlawrev-3622	1503	13	america	america	PROPN
inlawrev-3622	1503	14	energy	energy	NOUN
inlawrev-3622	1503	15	resources	resource	NOUN
inlawrev-3622	1503	16	v.	v.	ADP
inlawrev-3622	1503	17	indiana	indiana	PROPN
inlawrev-3622	1503	18	department	department	PROPN
inlawrev-3622	1503	19	ofstate	ofstate	NOUN
inlawrev-3622	1503	20	revenuep%	revenuep%	NUM
inlawrev-3622	1503	21	there	there	ADV
inlawrev-3622	1503	22	,	,	PUNCT
inlawrev-3622	1503	23	the	the	DET
inlawrev-3622	1503	24	taxpayer	taxpayer	NOUN
inlawrev-3622	1503	25	chilled	chill	VERB
inlawrev-3622	1503	26	and	and	CCONJ
inlawrev-3622	1503	27	treated	treat	VERB
inlawrev-3622	1503	28	water	water	NOUN
inlawrev-3622	1503	29	for	for	ADP
inlawrev-3622	1503	30	the	the	DET
inlawrev-3622	1503	31	purpose	purpose	NOUN
inlawrev-3622	1503	32	ofconditioning	ofconditione	VERB
inlawrev-3622	1503	33	air	air	NOUN
inlawrev-3622	1503	34	its	its	PRON
inlawrev-3622	1503	35	customers	customer	NOUN
inlawrev-3622	1503	36	'	'	PART
inlawrev-3622	1503	37	buildings	building	NOUN
inlawrev-3622	1503	38	.	.	PUNCT
inlawrev-3622	1504	1	the	the	DET
inlawrev-3622	1504	2	mid	mid	PROPN
inlawrev-3622	1504	3	america	america	PROPN
inlawrev-3622	1504	4	court	court	PROPN
inlawrev-3622	1504	5	similarly	similarly	ADV
inlawrev-3622	1504	6	decided	decide	VERB
inlawrev-3622	1504	7	that	that	SCONJ
inlawrev-3622	1504	8	the	the	DET
inlawrev-3622	1504	9	taxpayer	taxpayer	NOUN
inlawrev-3622	1504	10	was	be	AUX
inlawrev-3622	1504	11	involved	involve	VERB
inlawrev-3622	1504	12	in	in	ADP
inlawrev-3622	1504	13	the	the	DET
inlawrev-3622	1504	14	direct	direct	ADJ
inlawrev-3622	1504	15	production	production	NOUN
inlawrev-3622	1504	16	ofa	ofa	PROPN
inlawrev-3622	1504	17	new	new	ADJ
inlawrev-3622	1504	18	and	and	CCONJ
inlawrev-3622	1504	19	marketable	marketable	ADJ
inlawrev-3622	1504	20	good	good	NOUN
inlawrev-3622	1504	21	and	and	CCONJ
inlawrev-3622	1504	22	therefore	therefore	ADV
inlawrev-3622	1504	23	was	be	AUX
inlawrev-3622	1504	24	entitled	entitle	VERB
inlawrev-3622	1504	25	to	to	ADP
inlawrev-3622	1504	26	the	the	DET
inlawrev-3622	1504	27	consumption	consumption	NOUN
inlawrev-3622	1504	28	exception	exception	NOUN
inlawrev-3622	1504	29	.	.	PUNCT
inlawrev-3622	1505	1	332	332	NUM
inlawrev-3622	1505	2	.	.	PUNCT
inlawrev-3622	1506	1	i	i	PRON
inlawrev-3622	1506	2	d.	d.	PROPN
inlawrev-3622	1506	3	333	333	NUM
inlawrev-3622	1506	4	.	.	PUNCT
inlawrev-3622	1507	1	i	i	PRON
inlawrev-3622	1507	2	d.	d.	PROPN
inlawrev-3622	1507	3	334	334	NUM
inlawrev-3622	1507	4	.	.	PUNCT
inlawrev-3622	1508	1	764	764	NUM
inlawrev-3622	1508	2	n.e.2d	n.e.2d	NUM
inlawrev-3622	1508	3	313	313	NUM
inlawrev-3622	1508	4	(	(	PUNCT
inlawrev-3622	1508	5	ind	ind	NOUN
inlawrev-3622	1508	6	.	.	PUNCT
inlawrev-3622	1509	1	tax	tax	PROPN
inlawrev-3622	1509	2	ct	ct	PROPN
inlawrev-3622	1509	3	.	.	PROPN
inlawrev-3622	1509	4	2002	2002	NUM
inlawrev-3622	1509	5	)	)	PUNCT
inlawrev-3622	1509	6	.	.	PUNCT
inlawrev-3622	1510	1	335	335	NUM
inlawrev-3622	1510	2	.	.	PUNCT
inlawrev-3622	1510	3	mat	mat	PROPN
inlawrev-3622	1510	4	314	314	NUM
inlawrev-3622	1510	5	.	.	PUNCT
inlawrev-3622	1510	6	336	336	NUM
inlawrev-3622	1510	7	.	.	PUNCT
inlawrev-3622	1511	1	i	i	PRON
inlawrev-3622	1511	2	d.	d.	PROPN
inlawrev-3622	1511	3	(	(	PUNCT
inlawrev-3622	1511	4	quoting	quote	VERB
inlawrev-3622	1511	5	ind	ind	PROPN
inlawrev-3622	1511	6	.	.	PUNCT
inlawrev-3622	1512	1	code	code	PROPN
inlawrev-3622	1512	2	§	§	PROPN
inlawrev-3622	1512	3	6	6	NUM
inlawrev-3622	1512	4	-	-	SYM
inlawrev-3622	1512	5	2.5	2.5	NUM
inlawrev-3622	1512	6	-	-	PUNCT
inlawrev-3622	1512	7	5	5	NUM
inlawrev-3622	1512	8	-	-	SYM
inlawrev-3622	1512	9	5	5	NUM
inlawrev-3622	1512	10	.	.	PUNCT
inlawrev-3622	1512	11	1(a	1(a	NUM
inlawrev-3622	1512	12	)	)	PUNCT
inlawrev-3622	1512	13	(	(	PUNCT
inlawrev-3622	1512	14	2002	2002	NUM
inlawrev-3622	1512	15	)	)	PUNCT
inlawrev-3622	1512	16	)	)	PUNCT
inlawrev-3622	1512	17	.	.	PUNCT
inlawrev-3622	1513	1	337	337	NUM
inlawrev-3622	1513	2	.	.	PUNCT
inlawrev-3622	1514	1	i	i	PRON
inlawrev-3622	1514	2	d.	d.	PROPN
inlawrev-3622	1514	3	at	at	ADP
inlawrev-3622	1514	4	316	316	NUM
inlawrev-3622	1514	5	.	.	NOUN
inlawrev-3622	1514	6	338	338	NUM
inlawrev-3622	1514	7	.	.	PUNCT
inlawrev-3622	1515	1	681	681	NUM
inlawrev-3622	1515	2	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1515	3	259	259	NUM
inlawrev-3622	1515	4	(	(	PUNCT
inlawrev-3622	1515	5	ind	ind	NOUN
inlawrev-3622	1515	6	.	.	PUNCT
inlawrev-3622	1516	1	tax	tax	PROPN
inlawrev-3622	1516	2	ct	ct	PROPN
inlawrev-3622	1516	3	.	.	PROPN
inlawrev-3622	1516	4	1997	1997	NUM
inlawrev-3622	1516	5	)	)	PUNCT
inlawrev-3622	1516	6	.	.	PUNCT
inlawrev-3622	1517	1	1296	1296	NUM
inlawrev-3622	1517	2	indiana	indiana	PROPN
inlawrev-3622	1517	3	law	law	PROPN
inlawrev-3622	1517	4	review	review	NOUN
inlawrev-3622	1517	5	[	[	X
inlawrev-3622	1517	6	vol	vol	NOUN
inlawrev-3622	1517	7	.	.	PUNCT
inlawrev-3622	1518	1	36:1251	36:1251	NUM
inlawrev-3622	1518	2	d.	d.	PROPN
inlawrev-3622	1518	3	inheritance	inheritance	NOUN
inlawrev-3622	1518	4	tax	tax	NOUN
inlawrev-3622	1518	5	in	in	ADP
inlawrev-3622	1518	6	estate	estate	NOUN
inlawrev-3622	1518	7	ofhagerman	ofhagerman	NOUN
inlawrev-3622	1518	8	v.	v.	PROPN
inlawrev-3622	1518	9	indiana	indiana	PROPN
inlawrev-3622	1518	10	department	department	PROPN
inlawrev-3622	1518	11	ofstate	ofstate	NOUN
inlawrev-3622	1518	12	revenue	revenue	NOUN
inlawrev-3622	1518	13	™	™	VERB
inlawrev-3622	1518	14	theodore	theodore	PROPN
inlawrev-3622	1518	15	hagerman	hagerman	PROPN
inlawrev-3622	1518	16	(	(	PUNCT
inlawrev-3622	1518	17	"	"	PUNCT
inlawrev-3622	1518	18	hagerman	hagerman	NOUN
inlawrev-3622	1518	19	"	"	PUNCT
inlawrev-3622	1518	20	)	)	PUNCT
inlawrev-3622	1518	21	funded	fund	VERB
inlawrev-3622	1518	22	a	a	DET
inlawrev-3622	1518	23	revocable	revocable	ADJ
inlawrev-3622	1518	24	trust	trust	NOUN
inlawrev-3622	1518	25	in	in	ADP
inlawrev-3622	1518	26	1997.340	1997.340	NUM
inlawrev-3622	1518	27	when	when	SCONJ
inlawrev-3622	1518	28	he	he	PRON
inlawrev-3622	1518	29	died	die	VERB
inlawrev-3622	1518	30	in	in	ADP
inlawrev-3622	1518	31	1999	1999	NUM
inlawrev-3622	1518	32	,	,	PUNCT
inlawrev-3622	1518	33	his	his	PRON
inlawrev-3622	1518	34	spouse	spouse	NOUN
inlawrev-3622	1518	35	survived	survive	VERB
inlawrev-3622	1518	36	him	he	PRON
inlawrev-3622	1518	37	.	.	PUNCT
inlawrev-3622	1519	1	on	on	ADP
inlawrev-3622	1519	2	january	january	PROPN
inlawrev-3622	1519	3	3	3	NUM
inlawrev-3622	1519	4	1	1	NUM
inlawrev-3622	1519	5	,	,	PUNCT
inlawrev-3622	1519	6	2000	2000	NUM
inlawrev-3622	1519	7	,	,	PUNCT
inlawrev-3622	1519	8	his	his	PRON
inlawrev-3622	1519	9	estate	estate	NOUN
inlawrev-3622	1519	10	filed	file	VERB
inlawrev-3622	1519	11	an	an	DET
inlawrev-3622	1519	12	indiana	indiana	PROPN
inlawrev-3622	1519	13	inheritance	inheritance	NOUN
inlawrev-3622	1519	14	tax	tax	NOUN
inlawrev-3622	1519	15	return	return	NOUN
inlawrev-3622	1519	16	and	and	CCONJ
inlawrev-3622	1519	17	attached	attach	VERB
inlawrev-3622	1519	18	a	a	DET
inlawrev-3622	1519	19	written	write	VERB
inlawrev-3622	1519	20	schedule	schedule	NOUN
inlawrev-3622	1519	21	of	of	ADP
inlawrev-3622	1519	22	beneficiaries	beneficiary	NOUN
inlawrev-3622	1519	23	.	.	PUNCT
inlawrev-3622	1520	1	the	the	DET
inlawrev-3622	1520	2	estate	estate	NOUN
inlawrev-3622	1520	3	listed	list	VERB
inlawrev-3622	1520	4	"	"	PUNCT
inlawrev-3622	1520	5	theodore	theodore	PROPN
inlawrev-3622	1520	6	f.	f.	PROPN
inlawrev-3622	1520	7	hagerman	hagerman	PROPN
inlawrev-3622	1520	8	1997	1997	NUM
inlawrev-3622	1520	9	rev	rev	X
inlawrev-3622	1520	10	.	.	PROPN
inlawrev-3622	1520	11	trust	trust	PROPN
inlawrev-3622	1521	1	[	[	X
inlawrev-3622	1521	2	sched	sche	VERB
inlawrev-3622	1521	3	.	.	PUNCT
inlawrev-3622	1522	1	e	e	X
inlawrev-3622	1522	2	,	,	PUNCT
inlawrev-3622	1522	3	item	item	NOUN
inlawrev-3622	1522	4	6	6	NUM
inlawrev-3622	1522	5	]	]	SYM
inlawrev-3622	1522	6	qtip	qtip	NOUN
inlawrev-3622	1522	7	election	election	NOUN
inlawrev-3622	1522	8	"	"	PUNCT
inlawrev-3622	1522	9	adjacent	adjacent	ADJ
inlawrev-3622	1522	10	to	to	ADP
inlawrev-3622	1522	11	his	his	PRON
inlawrev-3622	1522	12	wife	wife	NOUN
inlawrev-3622	1522	13	's	's	PART
inlawrev-3622	1522	14	name	name	NOUN
inlawrev-3622	1522	15	with	with	ADP
inlawrev-3622	1522	16	a	a	DET
inlawrev-3622	1522	17	value	value	NOUN
inlawrev-3622	1522	18	of	of	ADP
inlawrev-3622	1522	19	$	$	SYM
inlawrev-3622	1522	20	602,398	602,398	NUM
inlawrev-3622	1522	21	on	on	ADP
inlawrev-3622	1522	22	the	the	DET
inlawrev-3622	1522	23	schedule	schedule	NOUN
inlawrev-3622	1522	24	.	.	PUNCT
inlawrev-3622	1523	1	341	341	NUM
inlawrev-3622	1523	2	"	"	PUNCT
inlawrev-3622	1523	3	the	the	DET
inlawrev-3622	1523	4	probate	probate	NOUN
inlawrev-3622	1523	5	court	court	NOUN
inlawrev-3622	1523	6	determined	determine	VERB
inlawrev-3622	1523	7	the	the	DET
inlawrev-3622	1523	8	inheritance	inheritance	NOUN
inlawrev-3622	1523	9	tax	tax	NOUN
inlawrev-3622	1523	10	due	due	ADP
inlawrev-3622	1523	11	on	on	ADP
inlawrev-3622	1523	12	march	march	PROPN
inlawrev-3622	1523	13	6	6	NUM
inlawrev-3622	1523	14	,	,	PUNCT
inlawrev-3622	1523	15	2000	2000	NUM
inlawrev-3622	1523	16	.	.	PUNCT
inlawrev-3622	1524	1	in	in	ADP
inlawrev-3622	1524	2	doing	do	VERB
inlawrev-3622	1524	3	so	so	ADV
inlawrev-3622	1524	4	,	,	PUNCT
inlawrev-3622	1524	5	it	it	PRON
inlawrev-3622	1524	6	allowed	allow	VERB
inlawrev-3622	1524	7	the	the	DET
inlawrev-3622	1524	8	qtip	qtip	NOUN
inlawrev-3622	1524	9	exemption	exemption	NOUN
inlawrev-3622	1524	10	for	for	ADP
inlawrev-3622	1524	11	the	the	DET
inlawrev-3622	1524	12	trust	trust	NOUN
inlawrev-3622	1524	13	remainder	remainder	NOUN
inlawrev-3622	1524	14	.	.	PUNCT
inlawrev-3622	1525	1	it	it	PRON
inlawrev-3622	1525	2	also	also	ADV
inlawrev-3622	1525	3	allowed	allow	VERB
inlawrev-3622	1525	4	certain	certain	ADJ
inlawrev-3622	1525	5	deductions	deduction	NOUN
inlawrev-3622	1525	6	for	for	ADP
inlawrev-3622	1525	7	expenses	expense	NOUN
inlawrev-3622	1525	8	incurred	incur	VERB
inlawrev-3622	1525	9	in	in	ADP
inlawrev-3622	1525	10	administering	administer	VERB
inlawrev-3622	1525	11	the	the	DET
inlawrev-3622	1525	12	property	property	NOUN
inlawrev-3622	1525	13	subject	subject	NOUN
inlawrev-3622	1525	14	to	to	ADP
inlawrev-3622	1525	15	inheritance	inheritance	NOUN
inlawrev-3622	1525	16	tax	tax	NOUN
inlawrev-3622	1525	17	.	.	PUNCT
inlawrev-3622	1526	1	after	after	ADP
inlawrev-3622	1526	2	auditing	audit	VERB
inlawrev-3622	1526	3	the	the	DET
inlawrev-3622	1526	4	inheritance	inheritance	NOUN
inlawrev-3622	1526	5	tax	tax	NOUN
inlawrev-3622	1526	6	return	return	NOUN
inlawrev-3622	1526	7	,	,	PUNCT
inlawrev-3622	1526	8	the	the	DET
inlawrev-3622	1526	9	department	department	NOUN
inlawrev-3622	1526	10	filed	file	VERB
inlawrev-3622	1526	11	a	a	DET
inlawrev-3622	1526	12	petition	petition	NOUN
inlawrev-3622	1526	13	for	for	ADP
inlawrev-3622	1526	14	rehearing	rehearing	NOUN
inlawrev-3622	1526	15	,	,	PUNCT
inlawrev-3622	1526	16	reapprasiement	reapprasiement	NOUN
inlawrev-3622	1526	17	and	and	CCONJ
inlawrev-3622	1526	18	redetermination	redetermination	NOUN
inlawrev-3622	1526	19	ofinheritance	ofinheritance	NOUN
inlawrev-3622	1526	20	and	and	CCONJ
inlawrev-3622	1526	21	transfer	transfer	VERB
inlawrev-3622	1526	22	tax	tax	NOUN
inlawrev-3622	1526	23	,	,	PUNCT
inlawrev-3622	1526	24	asserting	assert	VERB
inlawrev-3622	1526	25	that	that	SCONJ
inlawrev-3622	1526	26	additional	additional	ADJ
inlawrev-3622	1526	27	tax	tax	NOUN
inlawrev-3622	1526	28	was	be	AUX
inlawrev-3622	1526	29	due	due	ADJ
inlawrev-3622	1526	30	because	because	SCONJ
inlawrev-3622	1526	31	the	the	DET
inlawrev-3622	1526	32	estate	estate	NOUN
inlawrev-3622	1526	33	did	do	AUX
inlawrev-3622	1526	34	not	not	PART
inlawrev-3622	1526	35	make	make	VERB
inlawrev-3622	1526	36	a	a	DET
inlawrev-3622	1526	37	valid	valid	ADJ
inlawrev-3622	1526	38	qtip	qtip	NOUN
inlawrev-3622	1526	39	election	election	NOUN
inlawrev-3622	1526	40	and	and	CCONJ
inlawrev-3622	1526	41	improperly	improperly	ADV
inlawrev-3622	1526	42	deducted	deduct	VERB
inlawrev-3622	1526	43	certain	certain	ADJ
inlawrev-3622	1526	44	expenses.342	expenses.342	NOUN
inlawrev-3622	1526	45	the	the	DET
inlawrev-3622	1526	46	probate	probate	NOUN
inlawrev-3622	1526	47	court	court	NOUN
inlawrev-3622	1526	48	agreed	agree	VERB
inlawrev-3622	1526	49	with	with	ADP
inlawrev-3622	1526	50	the	the	DET
inlawrev-3622	1526	51	department	department	NOUN
inlawrev-3622	1526	52	and	and	CCONJ
inlawrev-3622	1526	53	ordered	order	VERB
inlawrev-3622	1526	54	the	the	DET
inlawrev-3622	1526	55	inheritance	inheritance	NOUN
inlawrev-3622	1526	56	tax	tax	NOUN
inlawrev-3622	1526	57	to	to	PART
inlawrev-3622	1526	58	be	be	AUX
inlawrev-3622	1526	59	re	re	VERB
inlawrev-3622	1526	60	-	-	VERB
inlawrev-3622	1526	61	determined	determine	VERB
inlawrev-3622	1526	62	consistent	consistent	ADJ
inlawrev-3622	1526	63	with	with	ADP
inlawrev-3622	1526	64	disallowance	disallowance	NOUN
inlawrev-3622	1526	65	ofthe	ofthe	PROPN
inlawrev-3622	1526	66	qtip	qtip	PROPN
inlawrev-3622	1526	67	election.343	election.343	PROPN
inlawrev-3622	1526	68	on	on	ADP
inlawrev-3622	1526	69	april	april	PROPN
inlawrev-3622	1526	70	20	20	NUM
inlawrev-3622	1526	71	,	,	PUNCT
inlawrev-3622	1526	72	200	200	NUM
inlawrev-3622	1526	73	1	1	NUM
inlawrev-3622	1526	74	,	,	PUNCT
inlawrev-3622	1526	75	the	the	DET
inlawrev-3622	1526	76	estate	estate	NOUN
inlawrev-3622	1526	77	filed	file	VERB
inlawrev-3622	1526	78	its	its	PRON
inlawrev-3622	1526	79	notice	notice	NOUN
inlawrev-3622	1526	80	ofappeal	ofappeal	NOUN
inlawrev-3622	1526	81	to	to	ADP
inlawrev-3622	1526	82	the	the	DET
inlawrev-3622	1526	83	tax	tax	NOUN
inlawrev-3622	1526	84	court	court	NOUN
inlawrev-3622	1526	85	on	on	ADP
inlawrev-3622	1526	86	the	the	DET
inlawrev-3622	1526	87	grounds	ground	NOUN
inlawrev-3622	1526	88	that	that	SCONJ
inlawrev-3622	1526	89	the	the	DET
inlawrev-3622	1526	90	probate	probate	NOUN
inlawrev-3622	1526	91	court	court	NOUN
inlawrev-3622	1526	92	erred	err	VERB
inlawrev-3622	1526	93	in	in	ADP
inlawrev-3622	1526	94	finding	find	VERB
inlawrev-3622	1526	95	that	that	SCONJ
inlawrev-3622	1526	96	the	the	DET
inlawrev-3622	1526	97	estate	estate	NOUN
inlawrev-3622	1526	98	did	do	AUX
inlawrev-3622	1526	99	not	not	PART
inlawrev-3622	1526	100	make	make	VERB
inlawrev-3622	1526	101	a	a	DET
inlawrev-3622	1526	102	valid	valid	ADJ
inlawrev-3622	1526	103	qtip	qtip	NOUN
inlawrev-3622	1526	104	election	election	NOUN
inlawrev-3622	1526	105	.	.	PUNCT
inlawrev-3622	1527	1	in	in	ADP
inlawrev-3622	1527	2	rendering	render	VERB
inlawrev-3622	1527	3	a	a	DET
inlawrev-3622	1527	4	decision	decision	NOUN
inlawrev-3622	1527	5	on	on	ADP
inlawrev-3622	1527	6	this	this	DET
inlawrev-3622	1527	7	issue	issue	NOUN
inlawrev-3622	1527	8	,	,	PUNCT
inlawrev-3622	1527	9	the	the	DET
inlawrev-3622	1527	10	tax	tax	NOUN
inlawrev-3622	1527	11	court	court	NOUN
inlawrev-3622	1527	12	first	first	ADV
inlawrev-3622	1527	13	explored	explore	VERB
inlawrev-3622	1527	14	the	the	DET
inlawrev-3622	1527	15	application	application	NOUN
inlawrev-3622	1527	16	of	of	ADP
inlawrev-3622	1527	17	the	the	DET
inlawrev-3622	1527	18	indiana	indiana	PROPN
inlawrev-3622	1527	19	inheritance	inheritance	NOUN
inlawrev-3622	1527	20	tax	tax	NOUN
inlawrev-3622	1527	21	.	.	PUNCT
inlawrev-3622	1528	1	when	when	SCONJ
inlawrev-3622	1528	2	a	a	DET
inlawrev-3622	1528	3	property	property	NOUN
inlawrev-3622	1528	4	interest	interest	NOUN
inlawrev-3622	1528	5	is	be	AUX
inlawrev-3622	1528	6	passed	pass	VERB
inlawrev-3622	1528	7	from	from	ADP
inlawrev-3622	1528	8	a	a	DET
inlawrev-3622	1528	9	decedent	decedent	NOUN
inlawrev-3622	1528	10	to	to	ADP
inlawrev-3622	1528	11	a	a	DET
inlawrev-3622	1528	12	surviving	surviving	NOUN
inlawrev-3622	1528	13	spouse	spouse	NOUN
inlawrev-3622	1528	14	,	,	PUNCT
inlawrev-3622	1528	15	such	such	ADJ
inlawrev-3622	1528	16	interest	interest	NOUN
inlawrev-3622	1528	17	is	be	AUX
inlawrev-3622	1528	18	exempt	exempt	ADJ
inlawrev-3622	1528	19	from	from	ADP
inlawrev-3622	1528	20	inheritance	inheritance	NOUN
inlawrev-3622	1528	21	tax	tax	NOUN
inlawrev-3622	1528	22	under	under	ADP
inlawrev-3622	1528	23	indiana	indiana	PROPN
inlawrev-3622	1528	24	code	code	PROPN
inlawrev-3622	1528	25	section	section	NOUN
inlawrev-3622	1528	26	6	6	NUM
inlawrev-3622	1528	27	-	-	SYM
inlawrev-3622	1528	28	4.1	4.1	NUM
inlawrev-3622	1528	29	-	-	PUNCT
inlawrev-3622	1528	30	3	3	NUM
inlawrev-3622	1528	31	-	-	SYM
inlawrev-3622	1528	32	7	7	NUM
inlawrev-3622	1528	33	.	.	NOUN
inlawrev-3622	1528	34	344	344	NUM
inlawrev-3622	1528	35	accordingly	accordingly	ADV
inlawrev-3622	1528	36	,	,	PUNCT
inlawrev-3622	1528	37	no	no	DET
inlawrev-3622	1528	38	tax	tax	NOUN
inlawrev-3622	1528	39	is	be	AUX
inlawrev-3622	1528	40	due	due	ADJ
inlawrev-3622	1528	41	on	on	ADP
inlawrev-3622	1528	42	the	the	DET
inlawrev-3622	1528	43	transfer	transfer	NOUN
inlawrev-3622	1528	44	of	of	ADP
inlawrev-3622	1528	45	a	a	DET
inlawrev-3622	1528	46	life	life	NOUN
inlawrev-3622	1528	47	estate	estate	NOUN
inlawrev-3622	1528	48	from	from	ADP
inlawrev-3622	1528	49	a	a	DET
inlawrev-3622	1528	50	decedent	decedent	NOUN
inlawrev-3622	1528	51	spouse	spouse	NOUN
inlawrev-3622	1528	52	to	to	ADP
inlawrev-3622	1528	53	a	a	DET
inlawrev-3622	1528	54	surviving	surviving	NOUN
inlawrev-3622	1528	55	spouse	spouse	NOUN
inlawrev-3622	1528	56	.	.	PUNCT
inlawrev-3622	1529	1	345	345	NUM
inlawrev-3622	1529	2	tax	tax	NOUN
inlawrev-3622	1529	3	is	be	AUX
inlawrev-3622	1529	4	,	,	PUNCT
inlawrev-3622	1529	5	however	however	ADV
inlawrev-3622	1529	6	,	,	PUNCT
inlawrev-3622	1529	7	due	due	ADJ
inlawrev-3622	1529	8	on	on	ADP
inlawrev-3622	1529	9	the	the	DET
inlawrev-3622	1529	10	transfer	transfer	NOUN
inlawrev-3622	1529	11	ofa	ofa	PROPN
inlawrev-3622	1529	12	remainder	remainder	NOUN
inlawrev-3622	1529	13	interest	interest	NOUN
inlawrev-3622	1529	14	,	,	PUNCT
inlawrev-3622	1529	15	but	but	CCONJ
inlawrev-3622	1529	16	it	it	PRON
inlawrev-3622	1529	17	may	may	AUX
inlawrev-3622	1529	18	be	be	AUX
inlawrev-3622	1529	19	postponed	postpone	VERB
inlawrev-3622	1529	20	via	via	ADP
inlawrev-3622	1529	21	a	a	DET
inlawrev-3622	1529	22	qtip	qtip	NOUN
inlawrev-3622	1529	23	election	election	NOUN
inlawrev-3622	1529	24	until	until	SCONJ
inlawrev-3622	1529	25	the	the	DET
inlawrev-3622	1529	26	surviving	surviving	NOUN
inlawrev-3622	1529	27	spouse	spouse	NOUN
inlawrev-3622	1529	28	dies	die	VERB
inlawrev-3622	1529	29	.	.	PUNCT
inlawrev-3622	1530	1	at	at	ADP
inlawrev-3622	1530	2	the	the	DET
inlawrev-3622	1530	3	date	date	NOUN
inlawrev-3622	1530	4	of	of	ADP
inlawrev-3622	1530	5	death	death	NOUN
inlawrev-3622	1530	6	of	of	ADP
inlawrev-3622	1530	7	the	the	DET
inlawrev-3622	1530	8	surviving	surviving	NOUN
inlawrev-3622	1530	9	spouse	spouse	NOUN
inlawrev-3622	1530	10	,	,	PUNCT
inlawrev-3622	1530	11	the	the	DET
inlawrev-3622	1530	12	remaindermen	remainderman	NOUN
inlawrev-3622	1530	13	will	will	AUX
inlawrev-3622	1530	14	then	then	ADV
inlawrev-3622	1530	15	pay	pay	VERB
inlawrev-3622	1530	16	the	the	DET
inlawrev-3622	1530	17	indiana	indiana	PROPN
inlawrev-3622	1530	18	inheritance	inheritance	NOUN
inlawrev-3622	1530	19	tax	tax	NOUN
inlawrev-3622	1530	20	on	on	ADP
inlawrev-3622	1530	21	the	the	DET
inlawrev-3622	1530	22	value	value	NOUN
inlawrev-3622	1530	23	ofthe	ofthe	VERB
inlawrev-3622	1530	24	entire	entire	ADJ
inlawrev-3622	1530	25	property	property	NOUN
inlawrev-3622	1530	26	.	.	PUNCT
inlawrev-3622	1531	1	346	346	NUM
inlawrev-3622	1531	2	a	a	DET
inlawrev-3622	1531	3	surviving	survive	VERB
inlawrev-3622	1531	4	spouse	spouse	NOUN
inlawrev-3622	1531	5	qualifies	qualify	VERB
inlawrev-3622	1531	6	for	for	ADP
inlawrev-3622	1531	7	this	this	DET
inlawrev-3622	1531	8	election	election	NOUN
inlawrev-3622	1531	9	only	only	ADV
inlawrev-3622	1531	10	if	if	SCONJ
inlawrev-3622	1531	11	he	he	PRON
inlawrev-3622	1531	12	/	/	PUNCT
inlawrev-3622	1531	13	she	she	PRON
inlawrev-3622	1531	14	is	be	AUX
inlawrev-3622	1531	15	entitled	entitle	VERB
inlawrev-3622	1531	16	to	to	ADP
inlawrev-3622	1531	17	all	all	PRON
inlawrev-3622	1531	18	of	of	ADP
inlawrev-3622	1531	19	the	the	DET
inlawrev-3622	1531	20	income	income	NOUN
inlawrev-3622	1531	21	for	for	ADP
inlawrev-3622	1531	22	life	life	NOUN
inlawrev-3622	1531	23	and	and	CCONJ
inlawrev-3622	1531	24	only	only	ADV
inlawrev-3622	1531	25	if	if	SCONJ
inlawrev-3622	1531	26	he	he	PRON
inlawrev-3622	1531	27	/	/	PUNCT
inlawrev-3622	1531	28	she	she	PRON
inlawrev-3622	1531	29	has	have	VERB
inlawrev-3622	1531	30	the	the	DET
inlawrev-3622	1531	31	power	power	NOUN
inlawrev-3622	1531	32	to	to	PART
inlawrev-3622	1531	33	appoint	appoint	VERB
inlawrev-3622	1531	34	part	part	NOUN
inlawrev-3622	1531	35	of	of	ADP
inlawrev-3622	1531	36	the	the	DET
inlawrev-3622	1531	37	property	property	NOUN
inlawrev-3622	1531	38	to	to	ADP
inlawrev-3622	1531	39	a	a	DET
inlawrev-3622	1531	40	third	third	ADJ
inlawrev-3622	1531	41	person	person	NOUN
inlawrev-3622	1531	42	.	.	PUNCT
inlawrev-3622	1532	1	347	347	NUM
inlawrev-3622	1532	2	the	the	DET
inlawrev-3622	1532	3	tax	tax	NOUN
inlawrev-3622	1532	4	court	court	NOUN
inlawrev-3622	1532	5	then	then	ADV
inlawrev-3622	1532	6	considered	consider	VERB
inlawrev-3622	1532	7	the	the	DET
inlawrev-3622	1532	8	requirements	requirement	NOUN
inlawrev-3622	1532	9	to	to	PART
inlawrev-3622	1532	10	achieve	achieve	VERB
inlawrev-3622	1532	11	qtip	qtip	NOUN
inlawrev-3622	1532	12	treatment	treatment	NOUN
inlawrev-3622	1532	13	.	.	PUNCT
inlawrev-3622	1533	1	per	per	ADP
inlawrev-3622	1533	2	the	the	DET
inlawrev-3622	1533	3	indiana	indiana	PROPN
inlawrev-3622	1533	4	regulations	regulation	NOUN
inlawrev-3622	1533	5	,	,	PUNCT
inlawrev-3622	1533	6	a	a	DET
inlawrev-3622	1533	7	qtip	qtip	NOUN
inlawrev-3622	1533	8	election	election	NOUN
inlawrev-3622	1533	9	must	must	AUX
inlawrev-3622	1533	10	specifically	specifically	ADV
inlawrev-3622	1533	11	identity	identity	VERB
inlawrev-3622	1533	12	the	the	DET
inlawrev-3622	1533	13	property	property	NOUN
inlawrev-3622	1533	14	being	be	AUX
inlawrev-3622	1533	15	elected	elect	VERB
inlawrev-3622	1533	16	,	,	PUNCT
inlawrev-3622	1533	17	be	be	AUX
inlawrev-3622	1533	18	in	in	ADP
inlawrev-3622	1533	19	writing	writing	NOUN
inlawrev-3622	1533	20	,	,	PUNCT
inlawrev-3622	1533	21	signed	sign	VERB
inlawrev-3622	1533	22	by	by	ADP
inlawrev-3622	1533	23	the	the	DET
inlawrev-3622	1533	24	authorized	authorized	ADJ
inlawrev-3622	1533	25	person	person	NOUN
inlawrev-3622	1533	26	,	,	PUNCT
inlawrev-3622	1533	27	and	and	CCONJ
inlawrev-3622	1533	28	339	339	NUM
inlawrev-3622	1533	29	.	.	X
inlawrev-3622	1533	30	771	771	NUM
inlawrev-3622	1533	31	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1533	32	120	120	NUM
inlawrev-3622	1533	33	(	(	PUNCT
inlawrev-3622	1533	34	ind	ind	NOUN
inlawrev-3622	1533	35	.	.	PUNCT
inlawrev-3622	1534	1	tax	tax	PROPN
inlawrev-3622	1534	2	ct	ct	PROPN
inlawrev-3622	1534	3	.	.	PROPN
inlawrev-3622	1534	4	2001	2001	NUM
inlawrev-3622	1534	5	)	)	PUNCT
inlawrev-3622	1534	6	.	.	PUNCT
inlawrev-3622	1535	1	340	340	NUM
inlawrev-3622	1535	2	.	.	PUNCT
inlawrev-3622	1536	1	i	i	PRON
inlawrev-3622	1536	2	d.	d.	PROPN
inlawrev-3622	1536	3	at	at	ADP
inlawrev-3622	1536	4	123	123	NUM
inlawrev-3622	1536	5	.	.	PUNCT
inlawrev-3622	1537	1	341	341	NUM
inlawrev-3622	1537	2	.	.	PUNCT
inlawrev-3622	1538	1	i	i	PRON
inlawrev-3622	1538	2	d.	d.	PROPN
inlawrev-3622	1538	3	342	342	NUM
inlawrev-3622	1538	4	.	.	PUNCT
inlawrev-3622	1539	1	i	i	PRON
inlawrev-3622	1539	2	d.	d.	PROPN
inlawrev-3622	1539	3	343	343	NUM
inlawrev-3622	1539	4	.	.	PUNCT
inlawrev-3622	1540	1	i	i	PRON
inlawrev-3622	1540	2	d.	d.	PROPN
inlawrev-3622	1540	3	344	344	NUM
inlawrev-3622	1540	4	.	.	PUNCT
inlawrev-3622	1541	1	i	i	PRON
inlawrev-3622	1541	2	d.	d.	PROPN
inlawrev-3622	1541	3	at	at	ADP
inlawrev-3622	1541	4	124	124	NUM
inlawrev-3622	1541	5	.	.	PUNCT
inlawrev-3622	1542	1	345	345	NUM
inlawrev-3622	1542	2	.	.	PUNCT
inlawrev-3622	1543	1	i	i	PRON
inlawrev-3622	1543	2	d.	d.	PROPN
inlawrev-3622	1543	3	(	(	PUNCT
inlawrev-3622	1543	4	citing	cite	VERB
inlawrev-3622	1543	5	ind	ind	NOUN
inlawrev-3622	1543	6	.	.	PUNCT
inlawrev-3622	1544	1	code	code	PROPN
inlawrev-3622	1544	2	§	§	PROPN
inlawrev-3622	1544	3	6	6	NUM
inlawrev-3622	1544	4	-	-	SYM
inlawrev-3622	1544	5	4	4	NUM
inlawrev-3622	1544	6	.	.	NOUN
inlawrev-3622	1544	7	1	1	NUM
inlawrev-3622	1544	8	-3	-3	NOUN
inlawrev-3622	1544	9	-	-	PUNCT
inlawrev-3622	1544	10	7(b)(2000	7(b)(2000	NUM
inlawrev-3622	1544	11	)	)	PUNCT
inlawrev-3622	1544	12	and	and	CCONJ
inlawrev-3622	1544	13	inheritance	inheritance	NOUN
inlawrev-3622	1544	14	tax	tax	NOUN
inlawrev-3622	1544	15	div	div	PROPN
inlawrev-3622	1544	16	.	.	PUNCT
inlawrev-3622	1545	1	v.	v.	ADP
inlawrev-3622	1545	2	estate	estate	NOUN
inlawrev-3622	1545	3	ofphelps	ofphelp	VERB
inlawrev-3622	1545	4	,	,	PUNCT
inlawrev-3622	1545	5	697	697	NUM
inlawrev-3622	1545	6	ne	ne	NOUN
inlawrev-3622	1545	7	.	.	PUNCT
inlawrev-3622	1546	1	2d	2d	PROPN
inlawrev-3622	1546	2	506	506	NUM
inlawrev-3622	1546	3	,	,	PUNCT
inlawrev-3622	1546	4	509	509	NUM
inlawrev-3622	1546	5	(	(	PUNCT
inlawrev-3622	1546	6	ind	ind	NOUN
inlawrev-3622	1546	7	.	.	PUNCT
inlawrev-3622	1547	1	tax	tax	PROPN
inlawrev-3622	1547	2	ct	ct	PROPN
inlawrev-3622	1547	3	.	.	PROPN
inlawrev-3622	1547	4	1998	1998	NUM
inlawrev-3622	1547	5	)	)	PUNCT
inlawrev-3622	1547	6	)	)	PUNCT
inlawrev-3622	1547	7	.	.	PUNCT
inlawrev-3622	1548	1	346	346	NUM
inlawrev-3622	1548	2	.	.	PUNCT
inlawrev-3622	1549	1	i	i	PRON
inlawrev-3622	1549	2	d.	d.	PROPN
inlawrev-3622	1549	3	(	(	PUNCT
inlawrev-3622	1549	4	citing	cite	VERB
inlawrev-3622	1549	5	estate	estate	NOUN
inlawrev-3622	1549	6	ofhibbs	ofhibb	NOUN
inlawrev-3622	1549	7	v.	v.	ADP
inlawrev-3622	1549	8	ind	ind	NOUN
inlawrev-3622	1549	9	.	.	PUNCT
inlawrev-3622	1550	1	dep't	dep't	PROPN
inlawrev-3622	1550	2	ofstate	ofstate	PROPN
inlawrev-3622	1550	3	revenue	revenue	NOUN
inlawrev-3622	1550	4	,	,	PUNCT
inlawrev-3622	1550	5	636	636	NUM
inlawrev-3622	1550	6	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1550	7	204	204	NUM
inlawrev-3622	1550	8	,	,	PUNCT
inlawrev-3622	1550	9	207	207	NUM
inlawrev-3622	1550	10	(	(	PUNCT
inlawrev-3622	1550	11	ind	ind	NOUN
inlawrev-3622	1550	12	.	.	PUNCT
inlawrev-3622	1551	1	tax	tax	PROPN
inlawrev-3622	1551	2	ct	ct	PROPN
inlawrev-3622	1551	3	.	.	PROPN
inlawrev-3622	1551	4	1994	1994	NUM
inlawrev-3622	1551	5	)	)	PUNCT
inlawrev-3622	1551	6	)	)	PUNCT
inlawrev-3622	1551	7	.	.	PUNCT
inlawrev-3622	1552	1	347	347	NUM
inlawrev-3622	1552	2	.	.	PUNCT
inlawrev-3622	1553	1	i	i	PRON
inlawrev-3622	1553	2	d.	d.	PROPN
inlawrev-3622	1553	3	(	(	PUNCT
inlawrev-3622	1553	4	citing	cite	VERB
inlawrev-3622	1553	5	estate	estate	NOUN
inlawrev-3622	1553	6	ofhibbs	ofhibbs	ADJ
inlawrev-3622	1553	7	,	,	PUNCT
inlawrev-3622	1553	8	636	636	NUM
inlawrev-3622	1553	9	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1553	10	at	at	ADP
inlawrev-3622	1553	11	207	207	NUM
inlawrev-3622	1553	12	)	)	PUNCT
inlawrev-3622	1553	13	.	.	PUNCT
inlawrev-3622	1554	1	2003	2003	NUM
inlawrev-3622	1554	2	]	]	PUNCT
inlawrev-3622	1554	3	taxation	taxation	NOUN
inlawrev-3622	1554	4	1297	1297	NUM
inlawrev-3622	1554	5	attached	attach	VERB
inlawrev-3622	1554	6	to	to	ADP
inlawrev-3622	1554	7	the	the	DET
inlawrev-3622	1554	8	original	original	ADJ
inlawrev-3622	1554	9	inheritance	inheritance	NOUN
inlawrev-3622	1554	10	tax	tax	NOUN
inlawrev-3622	1554	11	return	return	NOUN
inlawrev-3622	1554	12	.	.	PUNCT
inlawrev-3622	1555	1	348	348	NUM
inlawrev-3622	1555	2	additionally	additionally	ADV
inlawrev-3622	1555	3	,	,	PUNCT
inlawrev-3622	1555	4	the	the	DET
inlawrev-3622	1555	5	tax	tax	NOUN
inlawrev-3622	1555	6	court	court	NOUN
inlawrev-3622	1555	7	noted	note	VERB
inlawrev-3622	1555	8	that	that	SCONJ
inlawrev-3622	1555	9	precedent	precedent	NOUN
inlawrev-3622	1555	10	also	also	ADV
inlawrev-3622	1555	11	required	require	VERB
inlawrev-3622	1555	12	that	that	SCONJ
inlawrev-3622	1555	13	the	the	DET
inlawrev-3622	1555	14	election	election	NOUN
inlawrev-3622	1555	15	must	must	AUX
inlawrev-3622	1555	16	"	"	PUNCT
inlawrev-3622	1555	17	manifest	manifest	VERB
inlawrev-3622	1555	18	an	an	DET
inlawrev-3622	1555	19	affirmative	affirmative	ADJ
inlawrev-3622	1555	20	,	,	PUNCT
inlawrev-3622	1555	21	unequivocal	unequivocal	ADJ
inlawrev-3622	1555	22	intent	intent	NOUN
inlawrev-3622	1555	23	to	to	PART
inlawrev-3622	1555	24	elect	elect	VERB
inlawrev-3622	1555	25	indiana	indiana	PROPN
inlawrev-3622	1555	26	qtip	qtip	PROPN
inlawrev-3622	1555	27	treatment	treatment	PROPN
inlawrev-3622	1555	28	.	.	PUNCT
inlawrev-3622	1556	1	"349	"349	NOUN
inlawrev-3622	1557	1	in	in	ADP
inlawrev-3622	1557	2	the	the	DET
inlawrev-3622	1557	3	instant	instant	ADJ
inlawrev-3622	1557	4	case	case	NOUN
inlawrev-3622	1557	5	,	,	PUNCT
inlawrev-3622	1557	6	the	the	DET
inlawrev-3622	1557	7	tax	tax	NOUN
inlawrev-3622	1557	8	court	court	NOUN
inlawrev-3622	1557	9	ruled	rule	VERB
inlawrev-3622	1557	10	that	that	SCONJ
inlawrev-3622	1557	11	the	the	DET
inlawrev-3622	1557	12	estate	estate	NOUN
inlawrev-3622	1557	13	did	do	AUX
inlawrev-3622	1557	14	not	not	PART
inlawrev-3622	1557	15	attach	attach	VERB
inlawrev-3622	1557	16	a	a	DET
inlawrev-3622	1557	17	written	write	VERB
inlawrev-3622	1557	18	election	election	NOUN
inlawrev-3622	1557	19	to	to	ADP
inlawrev-3622	1557	20	the	the	DET
inlawrev-3622	1557	21	inheritance	inheritance	NOUN
inlawrev-3622	1557	22	tax	tax	NOUN
inlawrev-3622	1557	23	return	return	NOUN
inlawrev-3622	1557	24	that	that	PRON
inlawrev-3622	1557	25	met	meet	VERB
inlawrev-3622	1557	26	the	the	DET
inlawrev-3622	1557	27	regulation	regulation	NOUN
inlawrev-3622	1557	28	requirements	requirement	NOUN
inlawrev-3622	1557	29	.	.	PUNCT
inlawrev-3622	1558	1	it	it	PRON
inlawrev-3622	1558	2	found	find	VERB
inlawrev-3622	1558	3	an	an	DET
inlawrev-3622	1558	4	entry	entry	NOUN
inlawrev-3622	1558	5	on	on	ADP
inlawrev-3622	1558	6	the	the	DET
inlawrev-3622	1558	7	"	"	PUNCT
inlawrev-3622	1558	8	schedule	schedule	NOUN
inlawrev-3622	1558	9	of	of	ADP
inlawrev-3622	1558	10	beneficiaries	beneficiary	NOUN
inlawrev-3622	1558	11	"	"	PUNCT
inlawrev-3622	1558	12	which	which	PRON
inlawrev-3622	1558	13	read	read	VERB
inlawrev-3622	1558	14	"	"	PUNCT
inlawrev-3622	1558	15	theodore	theodore	PROPN
inlawrev-3622	1558	16	f.	f.	PROPN
inlawrev-3622	1558	17	hagerman	hagerman	PROPN
inlawrev-3622	1558	18	1997	1997	NUM
inlawrev-3622	1558	19	rev	rev	X
inlawrev-3622	1558	20	.	.	PROPN
inlawrev-3622	1558	21	trust	trust	PROPN
inlawrev-3622	1559	1	[	[	X
inlawrev-3622	1559	2	sched	sche	VERB
inlawrev-3622	1559	3	.	.	PUNCT
inlawrev-3622	1560	1	e	e	X
inlawrev-3622	1560	2	,	,	PUNCT
inlawrev-3622	1560	3	item	item	NOUN
inlawrev-3622	1560	4	6	6	NUM
inlawrev-3622	1560	5	]	]	SYM
inlawrev-3622	1560	6	qtip	qtip	NOUN
inlawrev-3622	1560	7	election	election	NOUN
inlawrev-3622	1560	8	"	"	PUNCT
inlawrev-3622	1560	9	followed	follow	VERB
inlawrev-3622	1560	10	by	by	ADP
inlawrev-3622	1560	11	the	the	DET
inlawrev-3622	1560	12	figure	figure	NOUN
inlawrev-3622	1560	13	$	$	SYM
inlawrev-3622	1560	14	602,398	602,398	NUM
inlawrev-3622	1560	15	to	to	PART
inlawrev-3622	1560	16	be	be	AUX
inlawrev-3622	1560	17	the	the	DET
inlawrev-3622	1560	18	only	only	ADJ
inlawrev-3622	1560	19	indication	indication	NOUN
inlawrev-3622	1560	20	that	that	SCONJ
inlawrev-3622	1560	21	the	the	DET
inlawrev-3622	1560	22	estate	estate	NOUN
inlawrev-3622	1560	23	sought	seek	VERB
inlawrev-3622	1560	24	qtip	qtip	NOUN
inlawrev-3622	1560	25	treatment	treatment	NOUN
inlawrev-3622	1560	26	.	.	PUNCT
inlawrev-3622	1561	1	consequently	consequently	ADV
inlawrev-3622	1561	2	,	,	PUNCT
inlawrev-3622	1561	3	the	the	DET
inlawrev-3622	1561	4	tax	tax	NOUN
inlawrev-3622	1561	5	court	court	NOUN
inlawrev-3622	1561	6	stated	state	VERB
inlawrev-3622	1561	7	that	that	SCONJ
inlawrev-3622	1561	8	the	the	DET
inlawrev-3622	1561	9	estate	estate	NOUN
inlawrev-3622	1561	10	failed	fail	VERB
inlawrev-3622	1561	11	to	to	PART
inlawrev-3622	1561	12	show	show	VERB
inlawrev-3622	1561	13	an	an	DET
inlawrev-3622	1561	14	affirmative	affirmative	ADJ
inlawrev-3622	1561	15	intent	intent	NOUN
inlawrev-3622	1561	16	to	to	PART
inlawrev-3622	1561	17	make	make	VERB
inlawrev-3622	1561	18	the	the	DET
inlawrev-3622	1561	19	election	election	NOUN
inlawrev-3622	1561	20	,	,	PUNCT
inlawrev-3622	1561	21	offered	offer	VERB
inlawrev-3622	1561	22	no	no	DET
inlawrev-3622	1561	23	statement	statement	NOUN
inlawrev-3622	1561	24	of	of	ADP
inlawrev-3622	1561	25	understanding	understanding	NOUN
inlawrev-3622	1561	26	that	that	PRON
inlawrev-3622	1561	27	the	the	DET
inlawrev-3622	1561	28	election	election	NOUN
inlawrev-3622	1561	29	was	be	AUX
inlawrev-3622	1561	30	irrevocable	irrevocable	ADJ
inlawrev-3622	1561	31	,	,	PUNCT
inlawrev-3622	1561	32	and	and	CCONJ
inlawrev-3622	1561	33	included	include	VERB
inlawrev-3622	1561	34	no	no	DET
inlawrev-3622	1561	35	signature	signature	NOUN
inlawrev-3622	1561	36	on	on	ADP
inlawrev-3622	1561	37	the	the	DET
inlawrev-3622	1561	38	"	"	PUNCT
inlawrev-3622	1561	39	schedule	schedule	NOUN
inlawrev-3622	1561	40	of	of	ADP
inlawrev-3622	1561	41	beneficiaries	beneficiary	NOUN
inlawrev-3622	1561	42	.	.	PUNCT
inlawrev-3622	1561	43	"	"	PUNCT
inlawrev-3622	1562	1	350	350	NUM
inlawrev-3622	1562	2	thus	thus	ADV
inlawrev-3622	1562	3	,	,	PUNCT
inlawrev-3622	1562	4	it	it	PRON
inlawrev-3622	1562	5	affirmed	affirm	VERB
inlawrev-3622	1562	6	the	the	DET
inlawrev-3622	1562	7	probate	probate	NOUN
inlawrev-3622	1562	8	court	court	NOUN
inlawrev-3622	1562	9	's	's	PART
inlawrev-3622	1562	10	decision	decision	NOUN
inlawrev-3622	1562	11	to	to	PART
inlawrev-3622	1562	12	deny	deny	VERB
inlawrev-3622	1562	13	the	the	DET
inlawrev-3622	1562	14	qtip	qtip	NOUN
inlawrev-3622	1562	15	election	election	NOUN
inlawrev-3622	1562	16	.	.	PUNCT
inlawrev-3622	1563	1	the	the	DET
inlawrev-3622	1563	2	tax	tax	NOUN
inlawrev-3622	1563	3	court	court	NOUN
inlawrev-3622	1563	4	also	also	ADV
inlawrev-3622	1563	5	affirmed	affirm	VERB
inlawrev-3622	1563	6	the	the	DET
inlawrev-3622	1563	7	probate	probate	NOUN
inlawrev-3622	1563	8	court	court	NOUN
inlawrev-3622	1563	9	's	's	PART
inlawrev-3622	1563	10	decision	decision	NOUN
inlawrev-3622	1563	11	to	to	PART
inlawrev-3622	1563	12	allow	allow	VERB
inlawrev-3622	1563	13	the	the	DET
inlawrev-3622	1563	14	estate	estate	NOUN
inlawrev-3622	1563	15	to	to	PART
inlawrev-3622	1563	16	take	take	VERB
inlawrev-3622	1563	17	certain	certain	ADJ
inlawrev-3622	1563	18	deductions	deduction	NOUN
inlawrev-3622	1563	19	on	on	ADP
inlawrev-3622	1563	20	the	the	DET
inlawrev-3622	1563	21	indiana	indiana	PROPN
inlawrev-3622	1563	22	inheritance	inheritance	NOUN
inlawrev-3622	1563	23	tax	tax	NOUN
inlawrev-3622	1563	24	return	return	NOUN
inlawrev-3622	1563	25	as	as	SCONJ
inlawrev-3622	1563	26	opposed	oppose	VERB
inlawrev-3622	1563	27	to	to	ADP
inlawrev-3622	1563	28	the	the	DET
inlawrev-3622	1563	29	indiana	indiana	PROPN
inlawrev-3622	1563	30	fiduciary	fiduciary	ADJ
inlawrev-3622	1563	31	tax	tax	NOUN
inlawrev-3622	1563	32	return	return	NOUN
inlawrev-3622	1563	33	.	.	PUNCT
inlawrev-3622	1564	1	351	351	NUM
inlawrev-3622	1564	2	although	although	SCONJ
inlawrev-3622	1564	3	the	the	DET
inlawrev-3622	1564	4	department	department	NOUN
inlawrev-3622	1564	5	argued	argue	VERB
inlawrev-3622	1564	6	that	that	SCONJ
inlawrev-3622	1564	7	deductions	deduction	NOUN
inlawrev-3622	1564	8	on	on	ADP
inlawrev-3622	1564	9	both	both	DET
inlawrev-3622	1564	10	tax	tax	NOUN
inlawrev-3622	1564	11	returns	return	NOUN
inlawrev-3622	1564	12	would	would	AUX
inlawrev-3622	1564	13	violate	violate	VERB
inlawrev-3622	1564	14	the	the	DET
inlawrev-3622	1564	15	regulations	regulation	NOUN
inlawrev-3622	1564	16	,	,	PUNCT
inlawrev-3622	1564	17	352	352	NUM
inlawrev-3622	1564	18	the	the	DET
inlawrev-3622	1564	19	tax	tax	NOUN
inlawrev-3622	1564	20	court	court	NOUN
inlawrev-3622	1564	21	found	find	VERB
inlawrev-3622	1564	22	no	no	DET
inlawrev-3622	1564	23	evidence	evidence	NOUN
inlawrev-3622	1564	24	to	to	PART
inlawrev-3622	1564	25	suggest	suggest	VERB
inlawrev-3622	1564	26	that	that	SCONJ
inlawrev-3622	1564	27	the	the	DET
inlawrev-3622	1564	28	estate	estate	NOUN
inlawrev-3622	1564	29	attempted	attempt	VERB
inlawrev-3622	1564	30	such	such	DET
inlawrev-3622	1564	31	a	a	DET
inlawrev-3622	1564	32	double	double	ADJ
inlawrev-3622	1564	33	deduction	deduction	NOUN
inlawrev-3622	1564	34	.	.	PUNCT
inlawrev-3622	1565	1	353	353	NUM
inlawrev-3622	1566	1	the	the	DET
inlawrev-3622	1566	2	tax	tax	NOUN
inlawrev-3622	1566	3	court	court	NOUN
inlawrev-3622	1566	4	observed	observe	VERB
inlawrev-3622	1566	5	that	that	SCONJ
inlawrev-3622	1566	6	the	the	DET
inlawrev-3622	1566	7	estate	estate	NOUN
inlawrev-3622	1566	8	had	have	AUX
inlawrev-3622	1566	9	,	,	PUNCT
inlawrev-3622	1566	10	in	in	ADP
inlawrev-3622	1566	11	fact	fact	NOUN
inlawrev-3622	1566	12	,	,	PUNCT
inlawrev-3622	1566	13	not	not	PART
inlawrev-3622	1566	14	even	even	ADV
inlawrev-3622	1566	15	filed	file	VERB
inlawrev-3622	1566	16	a	a	DET
inlawrev-3622	1566	17	fiduciary	fiduciary	ADJ
inlawrev-3622	1566	18	tax	tax	NOUN
inlawrev-3622	1566	19	return	return	NOUN
inlawrev-3622	1566	20	.	.	PUNCT
inlawrev-3622	1567	1	therefore	therefore	ADV
inlawrev-3622	1567	2	,	,	PUNCT
inlawrev-3622	1567	3	it	it	PRON
inlawrev-3622	1567	4	ruled	rule	VERB
inlawrev-3622	1567	5	that	that	SCONJ
inlawrev-3622	1567	6	any	any	DET
inlawrev-3622	1567	7	issue	issue	NOUN
inlawrev-3622	1567	8	concerning	concern	VERB
inlawrev-3622	1567	9	the	the	DET
inlawrev-3622	1567	10	estate	estate	NOUN
inlawrev-3622	1567	11	's	's	PART
inlawrev-3622	1567	12	deductions	deduction	NOUN
inlawrev-3622	1567	13	was	be	AUX
inlawrev-3622	1567	14	not	not	PART
inlawrev-3622	1567	15	ripe	ripe	ADJ
inlawrev-3622	1567	16	for	for	ADP
inlawrev-3622	1567	17	adjudication	adjudication	NOUN
inlawrev-3622	1567	18	and	and	CCONJ
inlawrev-3622	1567	19	beyond	beyond	ADP
inlawrev-3622	1567	20	the	the	DET
inlawrev-3622	1567	21	subject	subject	NOUN
inlawrev-3622	1567	22	matter	matter	NOUN
inlawrev-3622	1567	23	jurisdiction	jurisdiction	NOUN
inlawrev-3622	1567	24	of	of	ADP
inlawrev-3622	1567	25	the	the	DET
inlawrev-3622	1567	26	court	court	NOUN
inlawrev-3622	1567	27	.	.	PUNCT
inlawrev-3622	1568	1	354	354	NUM
inlawrev-3622	1568	2	e.	e.	PROPN
inlawrev-3622	1568	3	motor	motor	PROPN
inlawrev-3622	1568	4	carrier	carrier	PROPN
inlawrev-3622	1568	5	fuel	fuel	NOUN
inlawrev-3622	1568	6	tax	tax	NOUN
inlawrev-3622	1568	7	:	:	PUNCT
inlawrev-3622	1568	8	1	1	NUM
inlawrev-3622	1568	9	.	.	X
inlawrev-3622	1568	10	waste	waste	NOUN
inlawrev-3622	1568	11	management	management	NOUN
inlawrev-3622	1568	12	of	of	ADP
inlawrev-3622	1568	13	indiana	indiana	PROPN
inlawrev-3622	1568	14	v.	v.	PROPN
inlawrev-3622	1568	15	indiana	indiana	PROPN
inlawrev-3622	1568	16	department	department	PROPN
inlawrev-3622	1568	17	of	of	ADP
inlawrev-3622	1568	18	state	state	PROPN
inlawrev-3622	1568	19	revenue	revenue	NOUN
inlawrev-3622	1568	20	?	?	PUNCT
inlawrev-3622	1569	1	55	55	NUM
inlawrev-3622	1569	2	—	—	PUNCT
inlawrev-3622	1569	3	waste	waste	NOUN
inlawrev-3622	1569	4	management	management	NOUN
inlawrev-3622	1569	5	handles	handle	NOUN
inlawrev-3622	1569	6	and	and	CCONJ
inlawrev-3622	1569	7	disposes	dispose	VERB
inlawrev-3622	1569	8	of	of	ADP
inlawrev-3622	1569	9	hazardous	hazardous	ADJ
inlawrev-3622	1569	10	waste	waste	NOUN
inlawrev-3622	1569	11	in	in	ADP
inlawrev-3622	1569	12	indiana	indiana	PROPN
inlawrev-3622	1569	13	.	.	PUNCT
inlawrev-3622	1570	1	356	356	NUM
inlawrev-3622	1570	2	it	it	PRON
inlawrev-3622	1570	3	operates	operate	VERB
inlawrev-3622	1570	4	commercial	commercial	ADJ
inlawrev-3622	1570	5	motor	motor	NOUN
inlawrev-3622	1570	6	carrier	carrier	NOUN
inlawrev-3622	1570	7	using	use	VERB
inlawrev-3622	1570	8	vehicles	vehicle	NOUN
inlawrev-3622	1570	9	with	with	ADP
inlawrev-3622	1570	10	specialized	specialized	ADJ
inlawrev-3622	1570	11	refuse	refuse	ADJ
inlawrev-3622	1570	12	collection	collection	NOUN
inlawrev-3622	1570	13	equipment	equipment	NOUN
inlawrev-3622	1570	14	,	,	PUNCT
inlawrev-3622	1570	15	winching	winching	NOUN
inlawrev-3622	1570	16	and	and	CCONJ
inlawrev-3622	1570	17	dumping	dumping	NOUN
inlawrev-3622	1570	18	mechanisms	mechanism	NOUN
inlawrev-3622	1570	19	,	,	PUNCT
inlawrev-3622	1570	20	and	and	CCONJ
inlawrev-3622	1570	21	a	a	DET
inlawrev-3622	1570	22	common	common	ADJ
inlawrev-3622	1570	23	fuel	fuel	NOUN
inlawrev-3622	1570	24	reservoir	reservoir	NOUN
inlawrev-3622	1570	25	.	.	PUNCT
inlawrev-3622	1571	1	waste	waste	NOUN
inlawrev-3622	1571	2	manage	manage	NOUN
inlawrev-3622	1571	3	paid	pay	VERB
inlawrev-3622	1571	4	the	the	DET
inlawrev-3622	1571	5	motor	motor	NOUN
inlawrev-3622	1571	6	carrier	carrier	NOUN
inlawrev-3622	1571	7	fuel	fuel	NOUN
inlawrev-3622	1571	8	tax	tax	NOUN
inlawrev-3622	1571	9	(	(	PUNCT
inlawrev-3622	1571	10	mcft	mcft	NOUN
inlawrev-3622	1571	11	)	)	PUNCT
inlawrev-3622	1571	12	at	at	ADP
inlawrev-3622	1571	13	a	a	DET
inlawrev-3622	1571	14	rate	rate	NOUN
inlawrev-3622	1571	15	of	of	ADP
inlawrev-3622	1571	16	$	$	SYM
inlawrev-3622	1571	17	0.27	0.27	NUM
inlawrev-3622	1571	18	per	per	ADP
inlawrev-3622	1571	19	gallon	gallon	NOUN
inlawrev-3622	1571	20	.	.	PUNCT
inlawrev-3622	1572	1	during	during	ADP
inlawrev-3622	1572	2	the	the	DET
inlawrev-3622	1572	3	period	period	NOUN
inlawrev-3622	1572	4	of	of	ADP
inlawrev-3622	1572	5	july	july	PROPN
inlawrev-3622	1572	6	27	27	NUM
inlawrev-3622	1572	7	,	,	PUNCT
inlawrev-3622	1572	8	1999	1999	NUM
inlawrev-3622	1572	9	to	to	ADP
inlawrev-3622	1572	10	october	october	PROPN
inlawrev-3622	1572	11	18	18	NUM
inlawrev-3622	1572	12	,	,	PUNCT
inlawrev-3622	1572	13	1999	1999	NUM
inlawrev-3622	1572	14	,	,	PUNCT
inlawrev-3622	1572	15	it	it	PRON
inlawrev-3622	1572	16	filed	file	VERB
inlawrev-3622	1572	17	five	five	NUM
inlawrev-3622	1572	18	refund	refund	NOUN
inlawrev-3622	1572	19	claims	claim	NOUN
inlawrev-3622	1572	20	totaling	total	VERB
inlawrev-3622	1572	21	$	$	SYM
inlawrev-3622	1572	22	369,599	369,599	NUM
inlawrev-3622	1572	23	for	for	ADP
inlawrev-3622	1572	24	mcft	mcft	PROPN
inlawrev-3622	1572	25	paid	pay	VERB
inlawrev-3622	1572	26	in	in	ADP
inlawrev-3622	1572	27	five	five	NUM
inlawrev-3622	1572	28	select	select	ADJ
inlawrev-3622	1572	29	quarters	quarter	NOUN
inlawrev-3622	1572	30	pursuant	pursuant	ADJ
inlawrev-3622	1572	31	to	to	ADP
inlawrev-3622	1572	32	indiana	indiana	PROPN
inlawrev-3622	1572	33	code	code	PROPN
inlawrev-3622	1572	34	sections	section	NOUN
inlawrev-3622	1572	35	6	6	NUM
inlawrev-3622	1572	36	-	-	SYM
inlawrev-3622	1572	37	6	6	NUM
inlawrev-3622	1572	38	-	-	SYM
inlawrev-3622	1572	39	4	4	NUM
inlawrev-3622	1572	40	.	.	NOUN
inlawrev-3622	1572	41	1	1	NUM
inlawrev-3622	1572	42	-4(d	-4(d	NOUN
inlawrev-3622	1572	43	)	)	PUNCT
inlawrev-3622	1572	44	and	and	CCONJ
inlawrev-3622	1572	45	6	6	NUM
inlawrev-3622	1572	46	-	-	SYM
inlawrev-3622	1572	47	6	6	NUM
inlawrev-3622	1572	48	-	-	SYM
inlawrev-3622	1572	49	4	4	NUM
inlawrev-3622	1572	50	.	.	NOUN
inlawrev-3622	1572	51	1	1	NUM
inlawrev-3622	1572	52	-5(d	-5(d	NUM
inlawrev-3622	1572	53	)	)	PUNCT
inlawrev-3622	1572	54	.	.	PUNCT
inlawrev-3622	1573	1	the	the	DET
inlawrev-3622	1573	2	department	department	NOUN
inlawrev-3622	1573	3	denied	deny	VERB
inlawrev-3622	1573	4	the	the	DET
inlawrev-3622	1573	5	refund	refund	NOUN
inlawrev-3622	1573	6	and	and	CCONJ
inlawrev-3622	1573	7	claimed	claim	VERB
inlawrev-3622	1573	8	that	that	SCONJ
inlawrev-3622	1573	9	it	it	PRON
inlawrev-3622	1573	10	did	do	AUX
inlawrev-3622	1573	11	not	not	PART
inlawrev-3622	1573	12	have	have	VERB
inlawrev-3622	1573	13	the	the	DET
inlawrev-3622	1573	14	authority	authority	NOUN
inlawrev-3622	1573	15	to	to	PART
inlawrev-3622	1573	16	issue	issue	VERB
inlawrev-3622	1573	17	refunds	refund	NOUN
inlawrev-3622	1573	18	for	for	ADP
inlawrev-3622	1573	19	the	the	DET
inlawrev-3622	1573	20	period	period	NOUN
inlawrev-3622	1573	21	between	between	ADP
inlawrev-3622	1573	22	february	february	PROPN
inlawrev-3622	1573	23	13	13	NUM
inlawrev-3622	1573	24	,	,	PUNCT
inlawrev-3622	1573	25	1998	1998	NUM
inlawrev-3622	1573	26	,	,	PUNCT
inlawrev-3622	1573	27	when	when	SCONJ
inlawrev-3622	1573	28	the	the	DET
inlawrev-3622	1573	29	tax	tax	NOUN
inlawrev-3622	1573	30	court	court	NOUN
inlawrev-3622	1573	31	issued	issue	VERB
inlawrev-3622	1573	32	its	its	PRON
inlawrev-3622	1573	33	348	348	NUM
inlawrev-3622	1573	34	.	.	PUNCT
inlawrev-3622	1574	1	i	i	PRON
inlawrev-3622	1574	2	d.	d.	PROPN
inlawrev-3622	1574	3	(	(	PUNCT
inlawrev-3622	1574	4	citing	cite	VERB
inlawrev-3622	1574	5	ind	ind	NOUN
inlawrev-3622	1574	6	.	.	PUNCT
inlawrev-3622	1575	1	admin	admin	PROPN
inlawrev-3622	1575	2	.	.	PUNCT
inlawrev-3622	1576	1	code	code	PROPN
inlawrev-3622	1576	2	tit	tit	PROPN
inlawrev-3622	1576	3	.	.	PUNCT
inlawrev-3622	1577	1	45	45	NUM
inlawrev-3622	1577	2	,	,	PUNCT
inlawrev-3622	1577	3	r.	r.	NOUN
inlawrev-3622	1577	4	4.1	4.1	NUM
inlawrev-3622	1577	5	-	-	SYM
inlawrev-3622	1577	6	3	3	NUM
inlawrev-3622	1577	7	-	-	SYM
inlawrev-3622	1577	8	5(b)(4	5(b)(4	NUM
inlawrev-3622	1577	9	)	)	PUNCT
inlawrev-3622	1577	10	(	(	PUNCT
inlawrev-3622	1577	11	2001	2001	NUM
inlawrev-3622	1577	12	)	)	PUNCT
inlawrev-3622	1577	13	)	)	PUNCT
inlawrev-3622	1577	14	.	.	PUNCT
inlawrev-3622	1578	1	349	349	NUM
inlawrev-3622	1578	2	.	.	PUNCT
inlawrev-3622	1579	1	i	i	PRON
inlawrev-3622	1579	2	d.	d.	PROPN
inlawrev-3622	1579	3	(	(	PUNCT
inlawrev-3622	1579	4	quoting	quote	VERB
inlawrev-3622	1579	5	estate	estate	NOUN
inlawrev-3622	1579	6	ofhibbs	ofhibbs	ADJ
inlawrev-3622	1579	7	,	,	PUNCT
inlawrev-3622	1579	8	636	636	NUM
inlawrev-3622	1579	9	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1579	10	at	at	ADP
inlawrev-3622	1579	11	209	209	NUM
inlawrev-3622	1579	12	)	)	PUNCT
inlawrev-3622	1579	13	.	.	PUNCT
inlawrev-3622	1580	1	350	350	NUM
inlawrev-3622	1580	2	.	.	PUNCT
inlawrev-3622	1581	1	i	i	PRON
inlawrev-3622	1581	2	d.	d.	PROPN
inlawrev-3622	1581	3	at	at	ADP
inlawrev-3622	1581	4	126	126	NUM
inlawrev-3622	1581	5	.	.	PUNCT
inlawrev-3622	1582	1	351	351	NUM
inlawrev-3622	1582	2	.	.	PUNCT
inlawrev-3622	1583	1	i	i	PRON
inlawrev-3622	1583	2	d.	d.	PROPN
inlawrev-3622	1583	3	at	at	ADP
inlawrev-3622	1583	4	129	129	NUM
inlawrev-3622	1583	5	.	.	PUNCT
inlawrev-3622	1584	1	352	352	NUM
inlawrev-3622	1584	2	.	.	PUNCT
inlawrev-3622	1585	1	i	i	PRON
inlawrev-3622	1585	2	d.	d.	PROPN
inlawrev-3622	1585	3	at	at	ADP
inlawrev-3622	1585	4	128	128	NUM
inlawrev-3622	1585	5	.	.	PUNCT
inlawrev-3622	1586	1	see	see	VERB
inlawrev-3622	1586	2	also	also	ADV
inlawrev-3622	1586	3	ind	ind	PROPN
inlawrev-3622	1586	4	.	.	PUNCT
inlawrev-3622	1587	1	admin	admin	PROPN
inlawrev-3622	1587	2	.	.	PUNCT
inlawrev-3622	1588	1	code	code	PROPN
inlawrev-3622	1588	2	tit	tit	PROPN
inlawrev-3622	1588	3	.	.	PUNCT
inlawrev-3622	1589	1	45	45	NUM
inlawrev-3622	1589	2	,	,	PUNCT
inlawrev-3622	1589	3	r.	r.	NOUN
inlawrev-3622	1589	4	4.1	4.1	NUM
inlawrev-3622	1589	5	-	-	SYM
inlawrev-3622	1589	6	3	3	NUM
inlawrev-3622	1589	7	-	-	SYM
inlawrev-3622	1589	8	1	1	NUM
inlawrev-3622	1589	9	1	1	NUM
inlawrev-3622	1589	10	(	(	PUNCT
inlawrev-3622	1589	11	1992	1992	NUM
inlawrev-3622	1589	12	)	)	PUNCT
inlawrev-3622	1589	13	.	.	PUNCT
inlawrev-3622	1590	1	353	353	NUM
inlawrev-3622	1590	2	.	.	PUNCT
inlawrev-3622	1590	3	estate	estate	NOUN
inlawrev-3622	1590	4	ofhagerman	ofhagerman	NOUN
inlawrev-3622	1590	5	,	,	PUNCT
inlawrev-3622	1590	6	11\	11\	ADJ
inlawrev-3622	1590	7	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1590	8	at	at	ADP
inlawrev-3622	1590	9	128	128	NUM
inlawrev-3622	1590	10	.	.	PUNCT
inlawrev-3622	1590	11	354	354	NUM
inlawrev-3622	1590	12	.	.	PUNCT
inlawrev-3622	1591	1	i	i	PRON
inlawrev-3622	1591	2	d.	d.	PROPN
inlawrev-3622	1591	3	355	355	NUM
inlawrev-3622	1591	4	.	.	PUNCT
inlawrev-3622	1592	1	764	764	NUM
inlawrev-3622	1592	2	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1592	3	3	3	NUM
inlawrev-3622	1592	4	1	1	NUM
inlawrev-3622	1592	5	8	8	NUM
inlawrev-3622	1592	6	(	(	PUNCT
inlawrev-3622	1592	7	ind	ind	NOUN
inlawrev-3622	1592	8	.	.	PUNCT
inlawrev-3622	1593	1	tax	tax	PROPN
inlawrev-3622	1593	2	ct	ct	PROPN
inlawrev-3622	1593	3	.	.	PROPN
inlawrev-3622	1593	4	2002	2002	NUM
inlawrev-3622	1593	5	)	)	PUNCT
inlawrev-3622	1593	6	.	.	PUNCT
inlawrev-3622	1594	1	356	356	NUM
inlawrev-3622	1594	2	.	.	PUNCT
inlawrev-3622	1595	1	i	i	PRON
inlawrev-3622	1595	2	d.	d.	PROPN
inlawrev-3622	1595	3	at	at	ADP
inlawrev-3622	1595	4	319	319	NUM
inlawrev-3622	1595	5	.	.	PUNCT
inlawrev-3622	1596	1	1298	1298	NUM
inlawrev-3622	1596	2	indiana	indiana	PROPN
inlawrev-3622	1596	3	law	law	PROPN
inlawrev-3622	1596	4	review	review	NOUN
inlawrev-3622	1596	5	[	[	X
inlawrev-3622	1596	6	vol	vol	NOUN
inlawrev-3622	1596	7	.	.	PUNCT
inlawrev-3622	1597	1	36:1251	36:1251	NUM
inlawrev-3622	1597	2	decisions	decision	NOUN
inlawrev-3622	1597	3	°	°	PRON
inlawrev-3622	1597	4	m	m	VERB
inlawrev-3622	1597	5	bulkmatic	bulkmatic	ADJ
inlawrev-3622	1597	6	transport	transport	PROPN
inlawrev-3622	1597	7	co.	co.	PROPN
inlawrev-3622	1597	8	v.	v.	ADP
inlawrev-3622	1597	9	indiana	indiana	PROPN
inlawrev-3622	1597	10	department	department	PROPN
inlawrev-3622	1597	11	ofstate	ofstate	PROPN
inlawrev-3622	1597	12	revenue	revenue	NOUN
inlawrev-3622	1597	13	357	357	NUM
inlawrev-3622	1597	14	and	and	CCONJ
inlawrev-3622	1597	15	july	july	PROPN
inlawrev-3622	1597	16	1	1	NUM
inlawrev-3622	1597	17	,	,	PUNCT
inlawrev-3622	1597	18	1999	1999	NUM
inlawrev-3622	1597	19	,	,	PUNCT
inlawrev-3622	1597	20	when	when	SCONJ
inlawrev-3622	1597	21	the	the	DET
inlawrev-3622	1597	22	legislature	legislature	NOUN
inlawrev-3622	1597	23	amended	amend	VERB
inlawrev-3622	1597	24	the	the	DET
inlawrev-3622	1597	25	statute.358	statute.358	PROPN
inlawrev-3622	1597	26	waste	waste	PROPN
inlawrev-3622	1597	27	management	management	NOUN
inlawrev-3622	1597	28	appealed	appeal	VERB
inlawrev-3622	1597	29	this	this	DET
inlawrev-3622	1597	30	ruling	ruling	NOUN
inlawrev-3622	1597	31	to	to	ADP
inlawrev-3622	1597	32	the	the	DET
inlawrev-3622	1597	33	tax	tax	NOUN
inlawrev-3622	1597	34	court	court	NOUN
inlawrev-3622	1597	35	.	.	PUNCT
inlawrev-3622	1598	1	the	the	DET
inlawrev-3622	1598	2	tax	tax	NOUN
inlawrev-3622	1598	3	court	court	NOUN
inlawrev-3622	1598	4	first	first	ADV
inlawrev-3622	1598	5	explained	explain	VERB
inlawrev-3622	1598	6	the	the	DET
inlawrev-3622	1598	7	history	history	NOUN
inlawrev-3622	1598	8	and	and	CCONJ
inlawrev-3622	1598	9	confusion	confusion	NOUN
inlawrev-3622	1598	10	around	around	ADP
inlawrev-3622	1598	11	the	the	DET
inlawrev-3622	1598	12	mcft	mcft	NOUN
inlawrev-3622	1598	13	within	within	ADP
inlawrev-3622	1598	14	the	the	DET
inlawrev-3622	1598	15	state	state	NOUN
inlawrev-3622	1598	16	.	.	PUNCT
inlawrev-3622	1599	1	it	it	PRON
inlawrev-3622	1599	2	noted	note	VERB
inlawrev-3622	1599	3	that	that	SCONJ
inlawrev-3622	1599	4	the	the	DET
inlawrev-3622	1599	5	mcft	mcft	NOUN
inlawrev-3622	1599	6	is	be	AUX
inlawrev-3622	1599	7	a	a	DET
inlawrev-3622	1599	8	tax	tax	NOUN
inlawrev-3622	1599	9	on	on	ADP
inlawrev-3622	1599	10	fuel	fuel	NOUN
inlawrev-3622	1599	11	that	that	PRON
inlawrev-3622	1599	12	is	be	AUX
inlawrev-3622	1599	13	consumed	consume	VERB
inlawrev-3622	1599	14	by	by	ADP
inlawrev-3622	1599	15	motor	motor	NOUN
inlawrev-3622	1599	16	vehicles	vehicle	NOUN
inlawrev-3622	1599	17	on	on	ADP
inlawrev-3622	1599	18	indiana	indiana	PROPN
inlawrev-3622	1599	19	highways	highway	NOUN
inlawrev-3622	1599	20	.	.	PUNCT
inlawrev-3622	1600	1	359	359	NUM
inlawrev-3622	1600	2	it	it	PRON
inlawrev-3622	1600	3	then	then	ADV
inlawrev-3622	1600	4	acknowledged	acknowledge	VERB
inlawrev-3622	1600	5	that	that	SCONJ
inlawrev-3622	1600	6	indiana	indiana	PROPN
inlawrev-3622	1600	7	code	code	PROPN
inlawrev-3622	1600	8	section	section	NOUN
inlawrev-3622	1600	9	6	6	NUM
inlawrev-3622	1600	10	-	-	SYM
inlawrev-3622	1600	11	6	6	NUM
inlawrev-3622	1600	12	-	-	SYM
inlawrev-3622	1600	13	4.1	4.1	NUM
inlawrev-3622	1600	14	-4(d	-4(d	NOUN
inlawrev-3622	1600	15	)	)	PUNCT
inlawrev-3622	1600	16	provided	provide	VERB
inlawrev-3622	1600	17	that	that	SCONJ
inlawrev-3622	1600	18	the	the	DET
inlawrev-3622	1600	19	mcft	mcft	NOUN
inlawrev-3622	1600	20	did	do	AUX
inlawrev-3622	1600	21	not	not	PART
inlawrev-3622	1600	22	apply	apply	VERB
inlawrev-3622	1600	23	to	to	ADP
inlawrev-3622	1600	24	the	the	DET
inlawrev-3622	1600	25	amount	amount	NOUN
inlawrev-3622	1600	26	of	of	ADP
inlawrev-3622	1600	27	motor	motor	NOUN
inlawrev-3622	1600	28	fuel	fuel	NOUN
inlawrev-3622	1600	29	used	use	VERB
inlawrev-3622	1600	30	to	to	PART
inlawrev-3622	1600	31	propel	propel	VERB
inlawrev-3622	1600	32	equipment	equipment	NOUN
inlawrev-3622	1600	33	mounted	mount	VERB
inlawrev-3622	1600	34	on	on	ADP
inlawrev-3622	1600	35	a	a	DET
inlawrev-3622	1600	36	motor	motor	NOUN
inlawrev-3622	1600	37	vehicle	vehicle	NOUN
inlawrev-3622	1600	38	in	in	ADP
inlawrev-3622	1600	39	indiana	indiana	PROPN
inlawrev-3622	1600	40	prior	prior	ADV
inlawrev-3622	1600	41	to	to	ADP
inlawrev-3622	1600	42	1999	1999	NUM
inlawrev-3622	1600	43	.	.	PUNCT
inlawrev-3622	1601	1	in	in	ADP
inlawrev-3622	1601	2	1998	1998	NUM
inlawrev-3622	1601	3	,	,	PUNCT
inlawrev-3622	1601	4	this	this	DET
inlawrev-3622	1601	5	court	court	NOUN
inlawrev-3622	1601	6	rendered	render	VERB
inlawrev-3622	1601	7	its	its	PRON
inlawrev-3622	1601	8	bulkmatic	bulkmatic	NOUN
inlawrev-3622	1601	9	//and	//and	PUNCT
inlawrev-3622	1602	1	///decisions	///decision	NOUN
inlawrev-3622	1602	2	wherein	wherein	SCONJ
inlawrev-3622	1602	3	it	it	PRON
inlawrev-3622	1602	4	held	hold	VERB
inlawrev-3622	1602	5	that	that	SCONJ
inlawrev-3622	1602	6	the	the	DET
inlawrev-3622	1602	7	"	"	PUNCT
inlawrev-3622	1602	8	in	in	ADP
inlawrev-3622	1602	9	indiana	indiana	PROPN
inlawrev-3622	1602	10	"	"	PUNCT
inlawrev-3622	1602	11	language	language	PROPN
inlawrev-3622	1602	12	ofthe	ofthe	PROPN
inlawrev-3622	1602	13	code	code	NOUN
inlawrev-3622	1602	14	violated	violate	VERB
inlawrev-3622	1602	15	the	the	DET
inlawrev-3622	1602	16	commerce	commerce	NOUN
inlawrev-3622	1602	17	clause	clause	NOUN
inlawrev-3622	1602	18	.	.	PUNCT
inlawrev-3622	1603	1	in	in	ADP
inlawrev-3622	1603	2	response	response	NOUN
inlawrev-3622	1603	3	,	,	PUNCT
inlawrev-3622	1603	4	the	the	DET
inlawrev-3622	1603	5	legislature	legislature	NOUN
inlawrev-3622	1603	6	amended	amend	VERB
inlawrev-3622	1603	7	the	the	DET
inlawrev-3622	1603	8	code	code	NOUN
inlawrev-3622	1603	9	to	to	PART
inlawrev-3622	1603	10	remove	remove	VERB
inlawrev-3622	1603	11	this	this	DET
inlawrev-3622	1603	12	language	language	NOUN
inlawrev-3622	1603	13	in	in	ADP
inlawrev-3622	1603	14	1999	1999	NUM
inlawrev-3622	1603	15	.	.	PUNCT
inlawrev-3622	1604	1	during	during	ADP
inlawrev-3622	1604	2	the	the	DET
inlawrev-3622	1604	3	interim	interim	ADJ
inlawrev-3622	1604	4	period	period	NOUN
inlawrev-3622	1604	5	between	between	ADP
inlawrev-3622	1604	6	bulkmatic	bulkmatic	PROPN
inlawrev-3622	1604	7	ii	ii	PROPN
inlawrev-3622	1604	8	and	and	CCONJ
inlawrev-3622	1604	9	///	///	PRON
inlawrev-3622	1604	10	and	and	CCONJ
inlawrev-3622	1604	11	the	the	DET
inlawrev-3622	1604	12	legislature	legislature	NOUN
inlawrev-3622	1604	13	's	's	PART
inlawrev-3622	1604	14	amendment	amendment	NOUN
inlawrev-3622	1604	15	,	,	PUNCT
inlawrev-3622	1604	16	the	the	DET
inlawrev-3622	1604	17	department	department	NOUN
inlawrev-3622	1604	18	was	be	AUX
inlawrev-3622	1604	19	uncertain	uncertain	ADJ
inlawrev-3622	1604	20	whether	whether	SCONJ
inlawrev-3622	1604	21	the	the	DET
inlawrev-3622	1604	22	bulkmatic	bulkmatic	NOUN
inlawrev-3622	1604	23	ii	ii	NOUN
inlawrev-3622	1604	24	and	and	CCONJ
inlawrev-3622	1604	25	///	///	PRON
inlawrev-3622	1604	26	decisions	decision	NOUN
inlawrev-3622	1604	27	applied	apply	VERB
inlawrev-3622	1604	28	to	to	ADP
inlawrev-3622	1604	29	the	the	DET
inlawrev-3622	1604	30	entire	entire	ADJ
inlawrev-3622	1604	31	code	code	NOUN
inlawrev-3622	1604	32	section	section	NOUN
inlawrev-3622	1604	33	or	or	CCONJ
inlawrev-3622	1604	34	only	only	ADV
inlawrev-3622	1604	35	to	to	ADP
inlawrev-3622	1604	36	the	the	DET
inlawrev-3622	1604	37	"	"	PUNCT
inlawrev-3622	1604	38	in	in	ADP
inlawrev-3622	1604	39	indiana	indiana	PROPN
inlawrev-3622	1604	40	"	"	PUNCT
inlawrev-3622	1604	41	language	language	NOUN
inlawrev-3622	1604	42	.	.	PUNCT
inlawrev-3622	1605	1	360	360	NUM
inlawrev-3622	1605	2	the	the	DET
inlawrev-3622	1605	3	tax	tax	NOUN
inlawrev-3622	1605	4	court	court	NOUN
inlawrev-3622	1605	5	recognized	recognize	VERB
inlawrev-3622	1605	6	that	that	SCONJ
inlawrev-3622	1605	7	this	this	DET
inlawrev-3622	1605	8	period	period	NOUN
inlawrev-3622	1605	9	of	of	ADP
inlawrev-3622	1605	10	confusion	confusion	NOUN
inlawrev-3622	1605	11	coincided	coincide	VERB
inlawrev-3622	1605	12	with	with	ADP
inlawrev-3622	1605	13	the	the	DET
inlawrev-3622	1605	14	five	five	NUM
inlawrev-3622	1605	15	quarters	quarter	NOUN
inlawrev-3622	1605	16	in	in	ADP
inlawrev-3622	1605	17	dispute	dispute	NOUN
inlawrev-3622	1605	18	in	in	ADP
inlawrev-3622	1605	19	the	the	DET
inlawrev-3622	1605	20	instant	instant	ADJ
inlawrev-3622	1605	21	case	case	NOUN
inlawrev-3622	1605	22	.	.	PUNCT
inlawrev-3622	1606	1	the	the	DET
inlawrev-3622	1606	2	tax	tax	NOUN
inlawrev-3622	1606	3	court	court	NOUN
inlawrev-3622	1606	4	clarified	clarify	VERB
inlawrev-3622	1606	5	the	the	DET
inlawrev-3622	1606	6	effect	effect	NOUN
inlawrev-3622	1606	7	of	of	ADP
inlawrev-3622	1606	8	bulkmatic	bulkmatic	PROPN
inlawrev-3622	1606	9	ii	ii	NOUN
inlawrev-3622	1606	10	and	and	CCONJ
inlawrev-3622	1606	11	///	///	PRON
inlawrev-3622	1606	12	in	in	ADP
inlawrev-3622	1606	13	jack	jack	PROPN
inlawrev-3622	1606	14	gray	gray	PROPN
inlawrev-3622	1606	15	transport	transport	PROPN
inlawrev-3622	1606	16	,	,	PUNCT
inlawrev-3622	1606	17	inc	inc	PROPN
inlawrev-3622	1606	18	.	.	PROPN
inlawrev-3622	1606	19	v.	v.	PROPN
inlawrev-3622	1606	20	department	department	PROPN
inlawrev-3622	1606	21	ofstate	ofstate	PROPN
inlawrev-3622	1606	22	revenue	revenue	NOUN
inlawrev-3622	1606	23	?	?	PUNCT
inlawrev-3622	1607	1	*	*	PUNCT
inlawrev-3622	1607	2	1	1	NUM
inlawrev-3622	1607	3	in	in	ADP
inlawrev-3622	1607	4	that	that	DET
inlawrev-3622	1607	5	case	case	NOUN
inlawrev-3622	1607	6	,	,	PUNCT
inlawrev-3622	1607	7	the	the	DET
inlawrev-3622	1607	8	tax	tax	NOUN
inlawrev-3622	1607	9	court	court	NOUN
inlawrev-3622	1607	10	found	find	VERB
inlawrev-3622	1607	11	that	that	SCONJ
inlawrev-3622	1607	12	the	the	DET
inlawrev-3622	1607	13	legislature	legislature	NOUN
inlawrev-3622	1607	14	did	do	AUX
inlawrev-3622	1607	15	not	not	PART
inlawrev-3622	1607	16	intend	intend	VERB
inlawrev-3622	1607	17	to	to	PART
inlawrev-3622	1607	18	abolish	abolish	VERB
inlawrev-3622	1607	19	the	the	DET
inlawrev-3622	1607	20	exemption	exemption	NOUN
inlawrev-3622	1607	21	in	in	ADP
inlawrev-3622	1607	22	its	its	PRON
inlawrev-3622	1607	23	entirety	entirety	NOUN
inlawrev-3622	1607	24	,	,	PUNCT
inlawrev-3622	1607	25	but	but	CCONJ
inlawrev-3622	1607	26	instead	instead	ADV
inlawrev-3622	1607	27	only	only	ADV
inlawrev-3622	1607	28	sought	seek	VERB
inlawrev-3622	1607	29	to	to	PART
inlawrev-3622	1607	30	remove	remove	VERB
inlawrev-3622	1607	31	the	the	DET
inlawrev-3622	1607	32	"	"	PUNCT
inlawrev-3622	1607	33	in	in	ADP
inlawrev-3622	1607	34	indiana	indiana	PROPN
inlawrev-3622	1607	35	"	"	PUNCT
inlawrev-3622	1607	36	limitations	limitation	NOUN
inlawrev-3622	1607	37	.	.	PUNCT
inlawrev-3622	1608	1	as	as	ADP
inlawrev-3622	1608	2	a	a	DET
inlawrev-3622	1608	3	result	result	NOUN
inlawrev-3622	1608	4	,	,	PUNCT
inlawrev-3622	1608	5	it	it	PRON
inlawrev-3622	1608	6	instructed	instruct	VERB
inlawrev-3622	1608	7	the	the	DET
inlawrev-3622	1608	8	department	department	NOUN
inlawrev-3622	1608	9	to	to	PART
inlawrev-3622	1608	10	grant	grant	VERB
inlawrev-3622	1608	11	the	the	DET
inlawrev-3622	1608	12	exemption	exemption	NOUN
inlawrev-3622	1608	13	.	.	PUNCT
inlawrev-3622	1609	1	362	362	NUM
inlawrev-3622	1609	2	waste	waste	NOUN
inlawrev-3622	1609	3	management	management	NOUN
inlawrev-3622	1609	4	relied	rely	VERB
inlawrev-3622	1609	5	on	on	ADP
inlawrev-3622	1609	6	the	the	DET
inlawrev-3622	1609	7	jack	jack	NOUN
inlawrev-3622	1609	8	gray	gray	ADJ
inlawrev-3622	1609	9	decision	decision	NOUN
inlawrev-3622	1609	10	for	for	ADP
inlawrev-3622	1609	11	support	support	NOUN
inlawrev-3622	1609	12	and	and	CCONJ
inlawrev-3622	1609	13	argued	argue	VERB
inlawrev-3622	1609	14	that	that	SCONJ
inlawrev-3622	1609	15	it	it	PRON
inlawrev-3622	1609	16	should	should	AUX
inlawrev-3622	1609	17	receive	receive	VERB
inlawrev-3622	1609	18	the	the	DET
inlawrev-3622	1609	19	refund	refund	NOUN
inlawrev-3622	1609	20	because	because	SCONJ
inlawrev-3622	1609	21	it	it	PRON
inlawrev-3622	1609	22	met	meet	VERB
inlawrev-3622	1609	23	the	the	DET
inlawrev-3622	1609	24	statutory	statutory	ADJ
inlawrev-3622	1609	25	requirements	requirement	NOUN
inlawrev-3622	1609	26	for	for	ADP
inlawrev-3622	1609	27	the	the	DET
inlawrev-3622	1609	28	exemption	exemption	NOUN
inlawrev-3622	1609	29	.	.	PUNCT
inlawrev-3622	1610	1	363	363	NUM
inlawrev-3622	1610	2	the	the	DET
inlawrev-3622	1610	3	department	department	NOUN
inlawrev-3622	1610	4	rebutted	rebut	VERB
inlawrev-3622	1610	5	this	this	DET
inlawrev-3622	1610	6	argument	argument	NOUN
inlawrev-3622	1610	7	by	by	ADP
inlawrev-3622	1610	8	asserting	assert	VERB
inlawrev-3622	1610	9	that	that	SCONJ
inlawrev-3622	1610	10	the	the	DET
inlawrev-3622	1610	11	bulkmatic	bulkmatic	NOUN
inlawrev-3622	1610	12	//and	//and	PUNCT
inlawrev-3622	1610	13	///voided	///voide	VERB
inlawrev-3622	1610	14	the	the	DET
inlawrev-3622	1610	15	exemption	exemption	NOUN
inlawrev-3622	1610	16	in	in	ADP
inlawrev-3622	1610	17	its	its	PRON
inlawrev-3622	1610	18	entirety	entirety	NOUN
inlawrev-3622	1610	19	for	for	ADP
inlawrev-3622	1610	20	the	the	DET
inlawrev-3622	1610	21	five	five	NUM
inlawrev-3622	1610	22	quarters	quarter	NOUN
inlawrev-3622	1610	23	at	at	ADP
inlawrev-3622	1610	24	issue	issue	NOUN
inlawrev-3622	1610	25	.	.	PUNCT
inlawrev-3622	1611	1	citing	cite	VERB
inlawrev-3622	1611	2	wright	wright	PROPN
inlawrev-3622	1611	3	v.	v.	ADP
inlawrev-3622	1611	4	steers	steer	NOUN
inlawrev-3622	1611	5	,	,	PUNCT
inlawrev-3622	1611	6	364	364	NUM
inlawrev-3622	1611	7	it	it	PRON
inlawrev-3622	1611	8	contended	contend	VERB
inlawrev-3622	1611	9	that	that	SCONJ
inlawrev-3622	1611	10	the	the	DET
inlawrev-3622	1611	11	tax	tax	NOUN
inlawrev-3622	1611	12	court	court	NOUN
inlawrev-3622	1611	13	could	could	AUX
inlawrev-3622	1611	14	not	not	PART
inlawrev-3622	1611	15	declare	declare	VERB
inlawrev-3622	1611	16	only	only	ADV
inlawrev-3622	1611	17	certain	certain	ADJ
inlawrev-3622	1611	18	clauses	clause	NOUN
inlawrev-3622	1611	19	,	,	PUNCT
inlawrev-3622	1611	20	such	such	ADJ
inlawrev-3622	1611	21	as	as	ADP
inlawrev-3622	1611	22	"	"	PUNCT
inlawrev-3622	1611	23	in	in	ADP
inlawrev-3622	1611	24	indiana	indiana	PROPN
inlawrev-3622	1611	25	,	,	PUNCT
inlawrev-3622	1611	26	"	"	PUNCT
inlawrev-3622	1611	27	void	void	NOUN
inlawrev-3622	1611	28	.	.	PUNCT
inlawrev-3622	1612	1	instead	instead	ADV
inlawrev-3622	1612	2	,	,	PUNCT
inlawrev-3622	1612	3	it	it	PRON
inlawrev-3622	1612	4	maintained	maintain	VERB
inlawrev-3622	1612	5	that	that	SCONJ
inlawrev-3622	1612	6	that	that	SCONJ
inlawrev-3622	1612	7	the	the	DET
inlawrev-3622	1612	8	tax	tax	NOUN
inlawrev-3622	1612	9	court	court	NOUN
inlawrev-3622	1612	10	could	could	AUX
inlawrev-3622	1612	11	only	only	ADV
inlawrev-3622	1612	12	declare	declare	VERB
inlawrev-3622	1612	13	the	the	DET
inlawrev-3622	1612	14	entire	entire	ADJ
inlawrev-3622	1612	15	exemption	exemption	NOUN
inlawrev-3622	1612	16	void	void	NOUN
inlawrev-3622	1612	17	.	.	PUNCT
inlawrev-3622	1613	1	in	in	ADP
inlawrev-3622	1613	2	considering	consider	VERB
inlawrev-3622	1613	3	the	the	DET
inlawrev-3622	1613	4	department	department	NOUN
inlawrev-3622	1613	5	's	's	PART
inlawrev-3622	1613	6	argument	argument	NOUN
inlawrev-3622	1613	7	,	,	PUNCT
inlawrev-3622	1613	8	the	the	DET
inlawrev-3622	1613	9	tax	tax	NOUN
inlawrev-3622	1613	10	court	court	NOUN
inlawrev-3622	1613	11	recognized	recognize	VERB
inlawrev-3622	1613	12	that	that	SCONJ
inlawrev-3622	1613	13	every	every	DET
inlawrev-3622	1613	14	code	code	NOUN
inlawrev-3622	1613	15	provision	provision	NOUN
inlawrev-3622	1613	16	is	be	AUX
inlawrev-3622	1613	17	severable	severable	ADJ
inlawrev-3622	1613	18	,	,	PUNCT
inlawrev-3622	1613	19	absent	absent	ADJ
inlawrev-3622	1613	20	an	an	DET
inlawrev-3622	1613	21	exception	exception	NOUN
inlawrev-3622	1613	22	.	.	PUNCT
inlawrev-3622	1614	1	365	365	NUM
inlawrev-3622	1614	2	it	it	PRON
inlawrev-3622	1614	3	then	then	ADV
inlawrev-3622	1614	4	explained	explain	VERB
inlawrev-3622	1614	5	that	that	SCONJ
inlawrev-3622	1614	6	the	the	DET
inlawrev-3622	1614	7	department	department	NOUN
inlawrev-3622	1614	8	misread	misread	VERB
inlawrev-3622	1614	9	wright	wright	PROPN
inlawrev-3622	1614	10	v.	v.	ADP
inlawrev-3622	1614	11	steers	steer	NOUN
inlawrev-3622	1614	12	regarding	regard	VERB
inlawrev-3622	1614	13	sentence	sentence	NOUN
inlawrev-3622	1614	14	splitting	splitting	NOUN
inlawrev-3622	1614	15	.	.	PUNCT
inlawrev-3622	1615	1	it	it	PRON
inlawrev-3622	1615	2	clarified	clarify	VERB
inlawrev-3622	1615	3	that	that	SCONJ
inlawrev-3622	1615	4	a	a	DET
inlawrev-3622	1615	5	court	court	NOUN
inlawrev-3622	1615	6	should	should	AUX
inlawrev-3622	1615	7	consider	consider	VERB
inlawrev-3622	1615	8	legislative	legislative	ADJ
inlawrev-3622	1615	9	intent	intent	NOUN
inlawrev-3622	1615	10	,	,	PUNCT
inlawrev-3622	1615	11	not	not	PART
inlawrev-3622	1615	12	a	a	DET
inlawrev-3622	1615	13	cannon	cannon	NOUN
inlawrev-3622	1615	14	against	against	ADP
inlawrev-3622	1615	15	sentence	sentence	NOUN
inlawrev-3622	1615	16	splitting	splitting	NOUN
inlawrev-3622	1615	17	,	,	PUNCT
inlawrev-3622	1615	18	when	when	SCONJ
inlawrev-3622	1615	19	determining	determine	VERB
inlawrev-3622	1615	20	whether	whether	SCONJ
inlawrev-3622	1615	21	to	to	PART
inlawrev-3622	1615	22	sever	sever	VERB
inlawrev-3622	1615	23	part	part	NOUN
inlawrev-3622	1615	24	of	of	ADP
inlawrev-3622	1615	25	a	a	DET
inlawrev-3622	1615	26	statute	statute	NOUN
inlawrev-3622	1615	27	.	.	PUNCT
inlawrev-3622	1616	1	that	that	PRON
inlawrev-3622	1616	2	is	be	AUX
inlawrev-3622	1616	3	,	,	PUNCT
inlawrev-3622	1616	4	the	the	DET
inlawrev-3622	1616	5	tax	tax	NOUN
inlawrev-3622	1616	6	court	court	NOUN
inlawrev-3622	1616	7	reasoned	reason	VERB
inlawrev-3622	1616	8	that	that	SCONJ
inlawrev-3622	1616	9	a	a	DET
inlawrev-3622	1616	10	severance	severance	NOUN
inlawrev-3622	1616	11	is	be	AUX
inlawrev-3622	1616	12	permissible	permissible	ADJ
inlawrev-3622	1616	13	if	if	SCONJ
inlawrev-3622	1616	14	the	the	DET
inlawrev-3622	1616	15	legislature	legislature	NOUN
inlawrev-3622	1616	16	would	would	AUX
inlawrev-3622	1616	17	have	have	AUX
inlawrev-3622	1616	18	passed	pass	VERB
inlawrev-3622	1616	19	the	the	DET
inlawrev-3622	1616	20	statute	statute	NOUN
inlawrev-3622	1616	21	presented	present	VERB
inlawrev-3622	1616	22	without	without	ADP
inlawrev-3622	1616	23	the	the	DET
inlawrev-3622	1616	24	language	language	NOUN
inlawrev-3622	1616	25	in	in	ADP
inlawrev-3622	1616	26	question	question	NOUN
inlawrev-3622	1616	27	.	.	PUNCT
inlawrev-3622	1617	1	357	357	NUM
inlawrev-3622	1617	2	.	.	NOUN
inlawrev-3622	1617	3	691	691	NUM
inlawrev-3622	1617	4	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1617	5	1371	1371	NUM
inlawrev-3622	1617	6	(	(	PUNCT
inlawrev-3622	1617	7	ind	ind	NOUN
inlawrev-3622	1617	8	.	.	PUNCT
inlawrev-3622	1618	1	tax	tax	PROPN
inlawrev-3622	1618	2	ct	ct	PROPN
inlawrev-3622	1618	3	.	.	PROPN
inlawrev-3622	1618	4	1998	1998	NUM
inlawrev-3622	1618	5	)	)	PUNCT
inlawrev-3622	1619	1	(	(	PUNCT
inlawrev-3622	1619	2	bulkmatic	bulkmatic	NOUN
inlawrev-3622	1619	3	ii	ii	NOUN
inlawrev-3622	1619	4	)	)	PUNCT
inlawrev-3622	1619	5	;	;	PUNCT
inlawrev-3622	1619	6	715	715	NUM
inlawrev-3622	1619	7	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1619	8	26	26	NUM
inlawrev-3622	1619	9	(	(	PUNCT
inlawrev-3622	1619	10	ind	ind	NOUN
inlawrev-3622	1619	11	.	.	PUNCT
inlawrev-3622	1620	1	tax	tax	PROPN
inlawrev-3622	1620	2	ct	ct	PROPN
inlawrev-3622	1620	3	.	.	PROPN
inlawrev-3622	1620	4	1999	1999	NUM
inlawrev-3622	1620	5	)	)	PUNCT
inlawrev-3622	1621	1	(	(	PUNCT
inlawrev-3622	1621	2	bulkmatic	bulkmatic	NOUN
inlawrev-3622	1621	3	iii	iii	NOUN
inlawrev-3622	1621	4	)	)	PUNCT
inlawrev-3622	1621	5	.	.	PUNCT
inlawrev-3622	1622	1	358	358	NUM
inlawrev-3622	1622	2	.	.	PUNCT
inlawrev-3622	1623	1	waste	waste	NOUN
inlawrev-3622	1623	2	mgmt	mgmt	PROPN
inlawrev-3622	1623	3	.	.	PUNCT
inlawrev-3622	1624	1	ofind	ofind	PROPN
inlawrev-3622	1624	2	.	.	PUNCT
inlawrev-3622	1625	1	,	,	PUNCT
inlawrev-3622	1625	2	764	764	NUM
inlawrev-3622	1625	3	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1625	4	at	at	ADP
inlawrev-3622	1625	5	3	3	NUM
inlawrev-3622	1625	6	1	1	NUM
inlawrev-3622	1625	7	9	9	NUM
inlawrev-3622	1625	8	.	.	PUNCT
inlawrev-3622	1625	9	359	359	NUM
inlawrev-3622	1625	10	.	.	PUNCT
inlawrev-3622	1626	1	i	i	PRON
inlawrev-3622	1626	2	d.	d.	PROPN
inlawrev-3622	1626	3	at	at	ADP
inlawrev-3622	1626	4	320	320	NUM
inlawrev-3622	1626	5	.	.	PUNCT
inlawrev-3622	1626	6	360	360	NUM
inlawrev-3622	1626	7	.	.	PUNCT
inlawrev-3622	1627	1	i	i	PRON
inlawrev-3622	1627	2	d.	d.	PROPN
inlawrev-3622	1627	3	361	361	NUM
inlawrev-3622	1627	4	.	.	PUNCT
inlawrev-3622	1628	1	744n.e.2d	744n.e.2d	NUM
inlawrev-3622	1628	2	1071	1071	NUM
inlawrev-3622	1628	3	(	(	PUNCT
inlawrev-3622	1628	4	ind	ind	NOUN
inlawrev-3622	1628	5	.	.	PUNCT
inlawrev-3622	1629	1	tax	tax	PROPN
inlawrev-3622	1629	2	ct	ct	PROPN
inlawrev-3622	1629	3	.	.	PROPN
inlawrev-3622	1629	4	2001	2001	NUM
inlawrev-3622	1629	5	)	)	PUNCT
inlawrev-3622	1629	6	.	.	PUNCT
inlawrev-3622	1630	1	362	362	NUM
inlawrev-3622	1630	2	.	.	PUNCT
inlawrev-3622	1631	1	waste	waste	PROPN
inlawrev-3622	1631	2	mgmt	mgmt	PROPN
inlawrev-3622	1631	3	.	.	PUNCT
inlawrev-3622	1632	1	ofind	ofind	PROPN
inlawrev-3622	1632	2	.	.	PUNCT
inlawrev-3622	1633	1	,	,	PUNCT
inlawrev-3622	1633	2	764	764	NUM
inlawrev-3622	1633	3	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1633	4	at	at	ADP
inlawrev-3622	1633	5	32	32	NUM
inlawrev-3622	1633	6	1	1	NUM
inlawrev-3622	1633	7	.	.	PUNCT
inlawrev-3622	1634	1	363	363	NUM
inlawrev-3622	1634	2	.	.	PUNCT
inlawrev-3622	1635	1	i	i	PRON
inlawrev-3622	1635	2	d.	d.	PROPN
inlawrev-3622	1635	3	364	364	NUM
inlawrev-3622	1635	4	.	.	PUNCT
inlawrev-3622	1636	1	179n.e.2d	179n.e.2d	NUM
inlawrev-3622	1636	2	721	721	NUM
inlawrev-3622	1636	3	(	(	PUNCT
inlawrev-3622	1636	4	ind	ind	NOUN
inlawrev-3622	1636	5	.	.	PUNCT
inlawrev-3622	1636	6	1962	1962	NUM
inlawrev-3622	1636	7	)	)	PUNCT
inlawrev-3622	1636	8	.	.	PUNCT
inlawrev-3622	1637	1	365	365	NUM
inlawrev-3622	1637	2	.	.	X
inlawrev-3622	1637	3	waste	waste	PROPN
inlawrev-3622	1637	4	mgmt	mgmt	PROPN
inlawrev-3622	1637	5	.	.	PUNCT
inlawrev-3622	1638	1	ofind	ofind	PROPN
inlawrev-3622	1638	2	.	.	PUNCT
inlawrev-3622	1639	1	,	,	PUNCT
inlawrev-3622	1639	2	764	764	NUM
inlawrev-3622	1639	3	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1639	4	at	at	ADP
inlawrev-3622	1639	5	321	321	NUM
inlawrev-3622	1639	6	.	.	PUNCT
inlawrev-3622	1640	1	2003	2003	NUM
inlawrev-3622	1640	2	]	]	PUNCT
inlawrev-3622	1640	3	taxation	taxation	NOUN
inlawrev-3622	1640	4	1299	1299	NUM
inlawrev-3622	1640	5	next	next	ADV
inlawrev-3622	1640	6	,	,	PUNCT
inlawrev-3622	1640	7	the	the	DET
inlawrev-3622	1640	8	tax	tax	NOUN
inlawrev-3622	1640	9	court	court	NOUN
inlawrev-3622	1640	10	struck	strike	VERB
inlawrev-3622	1640	11	the	the	DET
inlawrev-3622	1640	12	department	department	NOUN
inlawrev-3622	1640	13	's	's	PART
inlawrev-3622	1640	14	affirmative	affirmative	ADJ
inlawrev-3622	1640	15	defense	defense	NOUN
inlawrev-3622	1640	16	that	that	PRON
inlawrev-3622	1640	17	it	it	PRON
inlawrev-3622	1640	18	merely	merely	ADV
inlawrev-3622	1640	19	sought	seek	VERB
inlawrev-3622	1640	20	to	to	PART
inlawrev-3622	1640	21	administer	administer	VERB
inlawrev-3622	1640	22	the	the	DET
inlawrev-3622	1640	23	exemption	exemption	NOUN
inlawrev-3622	1640	24	in	in	ADP
inlawrev-3622	1640	25	a	a	DET
inlawrev-3622	1640	26	non	non	ADJ
inlawrev-3622	1640	27	-	-	ADJ
inlawrev-3622	1640	28	discriminatory	discriminatory	ADJ
inlawrev-3622	1640	29	manner	manner	NOUN
inlawrev-3622	1640	30	by	by	ADP
inlawrev-3622	1640	31	denying	deny	VERB
inlawrev-3622	1640	32	all	all	DET
inlawrev-3622	1640	33	refunds	refund	NOUN
inlawrev-3622	1640	34	for	for	ADP
inlawrev-3622	1640	35	the	the	DET
inlawrev-3622	1640	36	five	five	NUM
inlawrev-3622	1640	37	quarters	quarter	NOUN
inlawrev-3622	1640	38	at	at	ADP
inlawrev-3622	1640	39	issue	issue	NOUN
inlawrev-3622	1640	40	.	.	PUNCT
inlawrev-3622	1641	1	it	it	PRON
inlawrev-3622	1641	2	stated	state	VERB
inlawrev-3622	1641	3	"	"	PUNCT
inlawrev-3622	1641	4	the	the	DET
inlawrev-3622	1641	5	question	question	NOUN
inlawrev-3622	1641	6	for	for	ADP
inlawrev-3622	1641	7	the	the	DET
inlawrev-3622	1641	8	department	department	NOUN
inlawrev-3622	1641	9	after	after	SCONJ
inlawrev-3622	1641	10	jack	jack	PROPN
inlawrev-3622	1641	11	gray	gray	PROPN
inlawrev-3622	1641	12	is	be	AUX
inlawrev-3622	1641	13	not	not	PART
inlawrev-3622	1641	14	whether	whether	SCONJ
inlawrev-3622	1641	15	to	to	PART
inlawrev-3622	1641	16	grant	grant	VERB
inlawrev-3622	1641	17	the	the	DET
inlawrev-3622	1641	18	[	[	X
inlawrev-3622	1641	19	e]xemption	e]xemption	PROPN
inlawrev-3622	1641	20	;	;	PUNCT
inlawrev-3622	1642	1	the	the	DET
inlawrev-3622	1642	2	[	[	X
inlawrev-3622	1642	3	legislature	legislature	NOUN
inlawrev-3622	1642	4	intended	intend	VERB
inlawrev-3622	1642	5	for	for	ADP
inlawrev-3622	1642	6	the	the	DET
inlawrev-3622	1642	7	[	[	X
inlawrev-3622	1642	8	ejxemption	ejxemption	NOUN
inlawrev-3622	1642	9	to	to	PART
inlawrev-3622	1642	10	be	be	AUX
inlawrev-3622	1642	11	granted	grant	VERB
inlawrev-3622	1642	12	.	.	PUNCT
inlawrev-3622	1643	1	the	the	DET
inlawrev-3622	1643	2	question	question	NOUN
inlawrev-3622	1643	3	for	for	ADP
inlawrev-3622	1643	4	the	the	DET
inlawrev-3622	1643	5	department	department	NOUN
inlawrev-3622	1643	6	after	after	ADP
inlawrev-3622	1643	7	jack	jack	PROPN
inlawrev-3622	1643	8	gray	gray	PROPN
inlawrev-3622	1643	9	simply	simply	ADV
inlawrev-3622	1643	10	is	be	AUX
inlawrev-3622	1643	11	who	who	PRON
inlawrev-3622	1643	12	qualifies	qualify	VERB
inlawrev-3622	1643	13	for	for	ADP
inlawrev-3622	1643	14	the	the	DET
inlawrev-3622	1643	15	[	[	X
inlawrev-3622	1643	16	e]xemption	e]xemption	PROPN
inlawrev-3622	1643	17	.	.	PUNCT
inlawrev-3622	1644	1	"366	"366	VERB
inlawrev-3622	1644	2	it	it	PRON
inlawrev-3622	1644	3	further	far	ADV
inlawrev-3622	1644	4	found	find	VERB
inlawrev-3622	1644	5	that	that	SCONJ
inlawrev-3622	1644	6	the	the	DET
inlawrev-3622	1644	7	department	department	NOUN
inlawrev-3622	1644	8	had	have	VERB
inlawrev-3622	1644	9	no	no	DET
inlawrev-3622	1644	10	option	option	NOUN
inlawrev-3622	1644	11	but	but	CCONJ
inlawrev-3622	1644	12	to	to	PART
inlawrev-3622	1644	13	obey	obey	VERB
inlawrev-3622	1644	14	the	the	DET
inlawrev-3622	1644	15	legislature	legislature	NOUN
inlawrev-3622	1644	16	and	and	CCONJ
inlawrev-3622	1644	17	grant	grant	VERB
inlawrev-3622	1644	18	the	the	DET
inlawrev-3622	1644	19	exemption	exemption	NOUN
inlawrev-3622	1644	20	to	to	ADP
inlawrev-3622	1644	21	those	those	PRON
inlawrev-3622	1644	22	who	who	PRON
inlawrev-3622	1644	23	qualified	qualify	VERB
inlawrev-3622	1644	24	for	for	ADP
inlawrev-3622	1644	25	it	it	PRON
inlawrev-3622	1644	26	after	after	ADP
inlawrev-3622	1644	27	jack	jack	PROPN
inlawrev-3622	1644	28	gray	gray	PROPN
inlawrev-3622	1644	29	and	and	CCONJ
inlawrev-3622	1644	30	until	until	ADP
inlawrev-3622	1644	31	the	the	DET
inlawrev-3622	1644	32	1	1	NUM
inlawrev-3622	1644	33	999	999	NUM
inlawrev-3622	1644	34	amendment	amendment	NOUN
inlawrev-3622	1644	35	.	.	PUNCT
inlawrev-3622	1645	1	thus	thus	ADV
inlawrev-3622	1645	2	,	,	PUNCT
inlawrev-3622	1645	3	the	the	DET
inlawrev-3622	1645	4	tax	tax	NOUN
inlawrev-3622	1645	5	court	court	NOUN
inlawrev-3622	1645	6	ruled	rule	VERB
inlawrev-3622	1645	7	that	that	SCONJ
inlawrev-3622	1645	8	the	the	DET
inlawrev-3622	1645	9	department	department	NOUN
inlawrev-3622	1645	10	should	should	AUX
inlawrev-3622	1645	11	grant	grant	VERB
inlawrev-3622	1645	12	waste	waste	NOUN
inlawrev-3622	1645	13	management	management	NOUN
inlawrev-3622	1645	14	's	's	PART
inlawrev-3622	1645	15	mcft	mcft	ADJ
inlawrev-3622	1645	16	refund	refund	NOUN
inlawrev-3622	1645	17	claim	claim	NOUN
inlawrev-3622	1645	18	for	for	ADP
inlawrev-3622	1645	19	the	the	DET
inlawrev-3622	1645	20	five	five	NUM
inlawrev-3622	1645	21	quarters	quarter	NOUN
inlawrev-3622	1645	22	with	with	ADP
inlawrev-3622	1645	23	interest.367	interest.367	NOUN
inlawrev-3622	1645	24	2	2	NUM
inlawrev-3622	1645	25	.	.	PUNCT
inlawrev-3622	1645	26	anderson	anderson	PROPN
inlawrev-3622	1645	27	v.	v.	PROPN
inlawrev-3622	1645	28	indiana	indiana	PROPN
inlawrev-3622	1645	29	department	department	PROPN
inlawrev-3622	1645	30	ofstate	ofstate	PROPN
inlawrev-3622	1645	31	revenue	revenue	NOUN
inlawrev-3622	1645	32	.	.	PUNCT
inlawrev-3622	1646	1	36*—max	36*—max	NUM
inlawrev-3622	1646	2	anderson	anderson	PROPN
inlawrev-3622	1646	3	,	,	PUNCT
inlawrev-3622	1646	4	d.b.a	d.b.a	PROPN
inlawrev-3622	1646	5	.	.	PUNCT
inlawrev-3622	1646	6	m.x	m.x	PROPN
inlawrev-3622	1646	7	.	.	PROPN
inlawrev-3622	1646	8	express	express	PROPN
inlawrev-3622	1646	9	(	(	PUNCT
inlawrev-3622	1646	10	"	"	PUNCT
inlawrev-3622	1646	11	m.x	m.x	PROPN
inlawrev-3622	1646	12	.	.	PROPN
inlawrev-3622	1646	13	express	express	PROPN
inlawrev-3622	1646	14	"	"	PUNCT
inlawrev-3622	1646	15	)	)	PUNCT
inlawrev-3622	1646	16	,	,	PUNCT
inlawrev-3622	1646	17	is	be	AUX
inlawrev-3622	1646	18	an	an	DET
inlawrev-3622	1646	19	interstate	interstate	ADJ
inlawrev-3622	1646	20	carrier	carrier	NOUN
inlawrev-3622	1646	21	based	base	VERB
inlawrev-3622	1646	22	in	in	ADP
inlawrev-3622	1646	23	indiana	indiana	PROPN
inlawrev-3622	1646	24	.	.	PUNCT
inlawrev-3622	1647	1	m.x	m.x	PROPN
inlawrev-3622	1647	2	.	.	PROPN
inlawrev-3622	1647	3	express	express	PROPN
inlawrev-3622	1647	4	paid	pay	VERB
inlawrev-3622	1647	5	the	the	DET
inlawrev-3622	1647	6	motor	motor	NOUN
inlawrev-3622	1647	7	carrier	carrier	NOUN
inlawrev-3622	1647	8	fuel	fuel	NOUN
inlawrev-3622	1647	9	tax	tax	NOUN
inlawrev-3622	1647	10	(	(	PUNCT
inlawrev-3622	1647	11	mcft	mcft	NOUN
inlawrev-3622	1647	12	)	)	PUNCT
inlawrev-3622	1647	13	from	from	ADP
inlawrev-3622	1647	14	january	january	PROPN
inlawrev-3622	1647	15	1997	1997	NUM
inlawrev-3622	1647	16	through	through	ADP
inlawrev-3622	1647	17	june	june	PROPN
inlawrev-3622	1647	18	1999	1999	NUM
inlawrev-3622	1647	19	to	to	ADP
inlawrev-3622	1647	20	the	the	DET
inlawrev-3622	1647	21	department	department	NOUN
inlawrev-3622	1647	22	.	.	PUNCT
inlawrev-3622	1648	1	in	in	ADP
inlawrev-3622	1648	2	november	november	PROPN
inlawrev-3622	1648	3	1999	1999	NUM
inlawrev-3622	1648	4	,	,	PUNCT
inlawrev-3622	1648	5	however	however	ADV
inlawrev-3622	1648	6	,	,	PUNCT
inlawrev-3622	1648	7	m.x	m.x	PROPN
inlawrev-3622	1648	8	.	.	PROPN
inlawrev-3622	1648	9	express	express	PROPN
inlawrev-3622	1648	10	submitted	submit	VERB
inlawrev-3622	1648	11	a	a	DET
inlawrev-3622	1648	12	claim	claim	NOUN
inlawrev-3622	1648	13	to	to	ADP
inlawrev-3622	1648	14	the	the	DET
inlawrev-3622	1648	15	department	department	NOUN
inlawrev-3622	1648	16	for	for	ADP
inlawrev-3622	1648	17	an	an	DET
inlawrev-3622	1648	18	mcft	mcft	ADJ
inlawrev-3622	1648	19	refund	refund	NOUN
inlawrev-3622	1648	20	of	of	ADP
inlawrev-3622	1648	21	$	$	SYM
inlawrev-3622	1648	22	1	1	NUM
inlawrev-3622	1648	23	,	,	PUNCT
inlawrev-3622	1648	24	538.39	538.39	NUM
inlawrev-3622	1648	25	paid	pay	VERB
inlawrev-3622	1648	26	by	by	ADP
inlawrev-3622	1648	27	the	the	DET
inlawrev-3622	1648	28	company	company	NOUN
inlawrev-3622	1648	29	on	on	ADP
inlawrev-3622	1648	30	the	the	DET
inlawrev-3622	1648	31	indiana	indiana	PROPN
inlawrev-3622	1648	32	toll	toll	NOUN
inlawrev-3622	1648	33	road	road	NOUN
inlawrev-3622	1648	34	.	.	PUNCT
inlawrev-3622	1649	1	m.x	m.x	PROPN
inlawrev-3622	1649	2	.	.	PROPN
inlawrev-3622	1649	3	express	express	PROPN
inlawrev-3622	1649	4	also	also	ADV
inlawrev-3622	1649	5	asserted	assert	VERB
inlawrev-3622	1649	6	that	that	SCONJ
inlawrev-3622	1649	7	the	the	DET
inlawrev-3622	1649	8	mcft	mcft	PROPN
inlawrev-3622	1649	9	violated	violate	VERB
inlawrev-3622	1649	10	the	the	DET
inlawrev-3622	1649	11	commerce	commerce	NOUN
inlawrev-3622	1649	12	clause	clause	NOUN
inlawrev-3622	1649	13	.	.	PUNCT
inlawrev-3622	1650	1	later	later	ADV
inlawrev-3622	1650	2	that	that	DET
inlawrev-3622	1650	3	month	month	NOUN
inlawrev-3622	1650	4	,	,	PUNCT
inlawrev-3622	1650	5	the	the	DET
inlawrev-3622	1650	6	department	department	NOUN
inlawrev-3622	1650	7	denied	deny	VERB
inlawrev-3622	1650	8	m.x	m.x	PROPN
inlawrev-3622	1650	9	.	.	PROPN
inlawrev-3622	1650	10	express	express	PROPN
inlawrev-3622	1650	11	'	'	PART
inlawrev-3622	1650	12	claim	claim	NOUN
inlawrev-3622	1650	13	.	.	PUNCT
inlawrev-3622	1651	1	the	the	DET
inlawrev-3622	1651	2	company	company	NOUN
inlawrev-3622	1651	3	subsequently	subsequently	ADV
inlawrev-3622	1651	4	appealed	appeal	VERB
inlawrev-3622	1651	5	to	to	ADP
inlawrev-3622	1651	6	the	the	DET
inlawrev-3622	1651	7	tax	tax	NOUN
inlawrev-3622	1651	8	court	court	NOUN
inlawrev-3622	1651	9	and	and	CCONJ
inlawrev-3622	1651	10	requested	request	VERB
inlawrev-3622	1651	11	that	that	SCONJ
inlawrev-3622	1651	12	a	a	DET
inlawrev-3622	1651	13	class	class	NOUN
inlawrev-3622	1651	14	of	of	ADP
inlawrev-3622	1651	15	carriers	carrier	NOUN
inlawrev-3622	1651	16	be	be	AUX
inlawrev-3622	1651	17	certified	certify	VERB
inlawrev-3622	1651	18	for	for	ADP
inlawrev-3622	1651	19	which	which	PRON
inlawrev-3622	1651	20	m.x	m.x	PROPN
inlawrev-3622	1651	21	.	.	PROPN
inlawrev-3622	1651	22	express	express	PROPN
inlawrev-3622	1651	23	would	would	AUX
inlawrev-3622	1651	24	be	be	AUX
inlawrev-3622	1651	25	the	the	DET
inlawrev-3622	1651	26	named	name	VERB
inlawrev-3622	1651	27	representative	representative	NOUN
inlawrev-3622	1651	28	.	.	PUNCT
inlawrev-3622	1652	1	m.x	m.x	PROPN
inlawrev-3622	1652	2	.	.	PROPN
inlawrev-3622	1652	3	express	express	PROPN
inlawrev-3622	1652	4	later	later	ADV
inlawrev-3622	1652	5	moved	move	VERB
inlawrev-3622	1652	6	for	for	ADP
inlawrev-3622	1652	7	summary	summary	NOUN
inlawrev-3622	1652	8	judgment	judgment	NOUN
inlawrev-3622	1652	9	on	on	ADP
inlawrev-3622	1652	10	the	the	DET
inlawrev-3622	1652	11	issue	issue	NOUN
inlawrev-3622	1652	12	of	of	ADP
inlawrev-3622	1652	13	whether	whether	SCONJ
inlawrev-3622	1652	14	the	the	DET
inlawrev-3622	1652	15	mcft	mcft	NOUN
inlawrev-3622	1652	16	violates	violate	VERB
inlawrev-3622	1652	17	the	the	DET
inlawrev-3622	1652	18	commerce	commerce	NOUN
inlawrev-3622	1652	19	clause.369	clause.369	PROPN
inlawrev-3622	1652	20	regarding	regard	VERB
inlawrev-3622	1652	21	the	the	DET
inlawrev-3622	1652	22	class	class	NOUN
inlawrev-3622	1652	23	certification	certification	NOUN
inlawrev-3622	1652	24	,	,	PUNCT
inlawrev-3622	1652	25	the	the	DET
inlawrev-3622	1652	26	tax	tax	NOUN
inlawrev-3622	1652	27	court	court	NOUN
inlawrev-3622	1652	28	applied	apply	VERB
inlawrev-3622	1652	29	indiana	indiana	PROPN
inlawrev-3622	1652	30	trial	trial	NOUN
inlawrev-3622	1652	31	rule	rule	NOUN
inlawrev-3622	1652	32	23(a	23(a	NUM
inlawrev-3622	1652	33	)	)	PUNCT
inlawrev-3622	1652	34	,	,	PUNCT
inlawrev-3622	1652	35	which	which	PRON
inlawrev-3622	1652	36	states	state	VERB
inlawrev-3622	1652	37	four	four	NUM
inlawrev-3622	1652	38	necessary	necessary	ADJ
inlawrev-3622	1652	39	criteria	criterion	NOUN
inlawrev-3622	1652	40	:	:	PUNCT
inlawrev-3622	1652	41	"	"	PUNCT
inlawrev-3622	1652	42	(	(	PUNCT
inlawrev-3622	1652	43	1	1	X
inlawrev-3622	1652	44	)	)	PUNCT
inlawrev-3622	1652	45	the	the	DET
inlawrev-3622	1652	46	potential	potential	ADJ
inlawrev-3622	1652	47	class	class	NOUN
inlawrev-3622	1652	48	members	member	NOUN
inlawrev-3622	1652	49	must	must	AUX
inlawrev-3622	1652	50	be	be	AUX
inlawrev-3622	1652	51	so	so	ADV
inlawrev-3622	1652	52	numerous	numerous	ADJ
inlawrev-3622	1652	53	thatjoinder	thatjoinder	NOUN
inlawrev-3622	1652	54	ofall	ofall	ADJ
inlawrev-3622	1652	55	members	member	NOUN
inlawrev-3622	1652	56	is	be	AUX
inlawrev-3622	1652	57	impracticable	impracticable	ADJ
inlawrev-3622	1652	58	;	;	PUNCT
inlawrev-3622	1652	59	(	(	PUNCT
inlawrev-3622	1652	60	2	2	X
inlawrev-3622	1652	61	)	)	PUNCT
inlawrev-3622	1652	62	questions	question	NOUN
inlawrev-3622	1652	63	of	of	ADP
inlawrev-3622	1652	64	law	law	NOUN
inlawrev-3622	1652	65	or	or	CCONJ
inlawrev-3622	1652	66	fact	fact	NOUN
inlawrev-3622	1652	67	must	must	AUX
inlawrev-3622	1652	68	be	be	AUX
inlawrev-3622	1652	69	common	common	ADJ
inlawrev-3622	1652	70	to	to	ADP
inlawrev-3622	1652	71	the	the	DET
inlawrev-3622	1652	72	class	class	NOUN
inlawrev-3622	1652	73	;	;	PUNCT
inlawrev-3622	1652	74	(	(	PUNCT
inlawrev-3622	1652	75	3	3	X
inlawrev-3622	1652	76	)	)	PUNCT
inlawrev-3622	1652	77	the	the	DET
inlawrev-3622	1652	78	claims	claim	NOUN
inlawrev-3622	1652	79	or	or	CCONJ
inlawrev-3622	1652	80	defenses	defense	NOUN
inlawrev-3622	1652	81	of	of	ADP
inlawrev-3622	1652	82	the	the	DET
inlawrev-3622	1652	83	representative	representative	ADJ
inlawrev-3622	1652	84	party	party	NOUN
inlawrev-3622	1652	85	must	must	AUX
inlawrev-3622	1652	86	be	be	AUX
inlawrev-3622	1652	87	typical	typical	ADJ
inlawrev-3622	1652	88	ofthe	ofthe	ADJ
inlawrev-3622	1652	89	claims	claim	NOUN
inlawrev-3622	1652	90	or	or	CCONJ
inlawrev-3622	1652	91	defenses	defense	VERB
inlawrev-3622	1652	92	ofthe	ofthe	ADJ
inlawrev-3622	1652	93	class	class	NOUN
inlawrev-3622	1652	94	;	;	PUNCT
inlawrev-3622	1652	95	and	and	CCONJ
inlawrev-3622	1652	96	(	(	PUNCT
inlawrev-3622	1652	97	4	4	X
inlawrev-3622	1652	98	)	)	PUNCT
inlawrev-3622	1652	99	the	the	DET
inlawrev-3622	1652	100	representative	representative	ADJ
inlawrev-3622	1652	101	party	party	NOUN
inlawrev-3622	1652	102	must	must	AUX
inlawrev-3622	1652	103	be	be	AUX
inlawrev-3622	1652	104	able	able	ADJ
inlawrev-3622	1652	105	to	to	PART
inlawrev-3622	1652	106	fairly	fairly	ADV
inlawrev-3622	1652	107	and	and	CCONJ
inlawrev-3622	1652	108	adequately	adequately	ADV
inlawrev-3622	1652	109	protect	protect	VERB
inlawrev-3622	1652	110	the	the	DET
inlawrev-3622	1652	111	interests	interest	NOUN
inlawrev-3622	1652	112	of	of	ADP
inlawrev-3622	1652	113	the	the	DET
inlawrev-3622	1652	114	class	class	NOUN
inlawrev-3622	1652	115	.	.	PUNCT
inlawrev-3622	1652	116	"	"	PUNCT
inlawrev-3622	1653	1	370	370	NUM
inlawrev-3622	1653	2	the	the	DET
inlawrev-3622	1653	3	tax	tax	NOUN
inlawrev-3622	1653	4	court	court	NOUN
inlawrev-3622	1653	5	determined	determine	VERB
inlawrev-3622	1653	6	that	that	DET
inlawrev-3622	1653	7	counsel	counsel	NOUN
inlawrev-3622	1653	8	for	for	ADP
inlawrev-3622	1653	9	m.x	m.x	PROPN
inlawrev-3622	1653	10	.	.	PROPN
inlawrev-3622	1653	11	express	express	PROPN
inlawrev-3622	1653	12	had	have	AUX
inlawrev-3622	1653	13	not	not	PART
inlawrev-3622	1653	14	provided	provide	VERB
inlawrev-3622	1653	15	"	"	PUNCT
inlawrev-3622	1653	16	a	a	DET
inlawrev-3622	1653	17	sufficient	sufficient	ADJ
inlawrev-3622	1653	18	foundation	foundation	NOUN
inlawrev-3622	1653	19	offact	offact	NOUN
inlawrev-3622	1653	20	showing	show	VERB
inlawrev-3622	1653	21	m.x	m.x	PROPN
inlawrev-3622	1653	22	.	.	PROPN
inlawrev-3622	1653	23	express	express	PROPN
inlawrev-3622	1653	24	's	's	PART
inlawrev-3622	1653	25	willingness	willingness	NOUN
inlawrev-3622	1653	26	and	and	CCONJ
inlawrev-3622	1653	27	ability	ability	NOUN
inlawrev-3622	1653	28	to	to	PART
inlawrev-3622	1653	29	serve	serve	VERB
inlawrev-3622	1653	30	as	as	ADP
inlawrev-3622	1653	31	the	the	DET
inlawrev-3622	1653	32	named	name	VERB
inlawrev-3622	1653	33	representative	representative	NOUN
inlawrev-3622	1653	34	.	.	PUNCT
inlawrev-3622	1654	1	"371	"371	PROPN
inlawrev-3622	1654	2	consequently	consequently	ADV
inlawrev-3622	1654	3	,	,	PUNCT
inlawrev-3622	1654	4	it	it	PRON
inlawrev-3622	1654	5	denied	deny	VERB
inlawrev-3622	1654	6	the	the	DET
inlawrev-3622	1654	7	class	class	NOUN
inlawrev-3622	1654	8	certification	certification	NOUN
inlawrev-3622	1654	9	request	request	NOUN
inlawrev-3622	1654	10	.	.	PUNCT
inlawrev-3622	1655	1	on	on	ADP
inlawrev-3622	1655	2	the	the	DET
inlawrev-3622	1655	3	issue	issue	NOUN
inlawrev-3622	1655	4	of	of	ADP
inlawrev-3622	1655	5	state	state	NOUN
inlawrev-3622	1655	6	taxation	taxation	NOUN
inlawrev-3622	1655	7	and	and	CCONJ
inlawrev-3622	1655	8	the	the	DET
inlawrev-3622	1655	9	commerce	commerce	NOUN
inlawrev-3622	1655	10	clause	clause	NOUN
inlawrev-3622	1655	11	,	,	PUNCT
inlawrev-3622	1655	12	the	the	DET
inlawrev-3622	1655	13	tax	tax	NOUN
inlawrev-3622	1655	14	court	court	NOUN
inlawrev-3622	1655	15	affirmed	affirm	VERB
inlawrev-3622	1655	16	that	that	SCONJ
inlawrev-3622	1655	17	the	the	DET
inlawrev-3622	1655	18	u.s	u.s	PROPN
inlawrev-3622	1655	19	.	.	PROPN
inlawrev-3622	1655	20	supreme	supreme	PROPN
inlawrev-3622	1655	21	court	court	PROPN
inlawrev-3622	1655	22	has	have	AUX
inlawrev-3622	1655	23	not	not	PART
inlawrev-3622	1655	24	declared	declare	VERB
inlawrev-3622	1655	25	interstate	interstate	ADJ
inlawrev-3622	1655	26	commerce	commerce	NOUN
inlawrev-3622	1655	27	exempt	exempt	ADJ
inlawrev-3622	1655	28	from	from	ADP
inlawrev-3622	1655	29	state	state	NOUN
inlawrev-3622	1655	30	taxation	taxation	NOUN
inlawrev-3622	1655	31	.	.	PUNCT
inlawrev-3622	1656	1	indeed	indeed	ADV
inlawrev-3622	1656	2	,	,	PUNCT
inlawrev-3622	1656	3	it	it	PRON
inlawrev-3622	1656	4	acknowledged	acknowledge	VERB
inlawrev-3622	1656	5	that	that	SCONJ
inlawrev-3622	1656	6	"	"	PUNCT
inlawrev-3622	1656	7	a	a	DET
inlawrev-3622	1656	8	state	state	NOUN
inlawrev-3622	1656	9	tax	tax	NOUN
inlawrev-3622	1656	10	will	will	AUX
inlawrev-3622	1656	11	withstand	withstand	VERB
inlawrev-3622	1656	12	a	a	DET
inlawrev-3622	1656	13	commerce	commerce	NOUN
inlawrev-3622	1656	14	clause	clause	NOUN
inlawrev-3622	1656	15	challenge	challenge	NOUN
inlawrev-3622	1656	16	if	if	SCONJ
inlawrev-3622	1656	17	it	it	PRON
inlawrev-3622	1656	18	(	(	PUNCT
inlawrev-3622	1656	19	1	1	X
inlawrev-3622	1656	20	)	)	PUNCT
inlawrev-3622	1656	21	is	be	AUX
inlawrev-3622	1656	22	applied	apply	VERB
inlawrev-3622	1656	23	to	to	ADP
inlawrev-3622	1656	24	an	an	DET
inlawrev-3622	1656	25	activity	activity	NOUN
inlawrev-3622	1656	26	with	with	ADP
inlawrev-3622	1656	27	a	a	DET
inlawrev-3622	1656	28	substantial	substantial	ADJ
inlawrev-3622	1656	29	nexus	nexus	NOUN
inlawrev-3622	1656	30	with	with	ADP
inlawrev-3622	1656	31	the	the	DET
inlawrev-3622	1656	32	taxing	tax	VERB
inlawrev-3622	1656	33	state	state	NOUN
inlawrev-3622	1656	34	,	,	PUNCT
inlawrev-3622	1656	35	(	(	PUNCT
inlawrev-3622	1656	36	2	2	X
inlawrev-3622	1656	37	)	)	PUNCT
inlawrev-3622	1656	38	is	be	AUX
inlawrev-3622	1656	39	fairly	fairly	ADV
inlawrev-3622	1656	40	apportioned	apportion	VERB
inlawrev-3622	1656	41	,	,	PUNCT
inlawrev-3622	1656	42	(	(	PUNCT
inlawrev-3622	1656	43	3	3	X
inlawrev-3622	1656	44	)	)	PUNCT
inlawrev-3622	1656	45	does	do	AUX
inlawrev-3622	1656	46	not	not	PART
inlawrev-3622	1656	47	discriminate	discriminate	VERB
inlawrev-3622	1656	48	against	against	ADP
inlawrev-3622	1656	49	interstate	interstate	NOUN
inlawrev-3622	1656	50	commerce	commerce	NOUN
inlawrev-3622	1656	51	,	,	PUNCT
inlawrev-3622	1656	52	and	and	CCONJ
inlawrev-3622	1656	53	(	(	PUNCT
inlawrev-3622	1656	54	4	4	X
inlawrev-3622	1656	55	)	)	PUNCT
inlawrev-3622	1656	56	is	be	AUX
inlawrev-3622	1656	57	"	"	PUNCT
inlawrev-3622	1656	58	fairly	fairly	ADV
inlawrev-3622	1656	59	related	relate	VERB
inlawrev-3622	1656	60	"	"	PUNCT
inlawrev-3622	1656	61	to	to	ADP
inlawrev-3622	1656	62	the	the	DET
inlawrev-3622	1656	63	services	service	NOUN
inlawrev-3622	1656	64	provided	provide	VERB
inlawrev-3622	1656	65	by	by	ADP
inlawrev-3622	1656	66	the	the	DET
inlawrev-3622	1656	67	state	state	NOUN
inlawrev-3622	1656	68	.	.	PUNCT
inlawrev-3622	1656	69	"	"	PUNCT
inlawrev-3622	1657	1	372	372	NUM
inlawrev-3622	1657	2	m.x	m.x	PROPN
inlawrev-3622	1657	3	.	.	PROPN
inlawrev-3622	1657	4	express	express	PROPN
inlawrev-3622	1657	5	argued	argue	VERB
inlawrev-3622	1657	6	that	that	SCONJ
inlawrev-3622	1657	7	the	the	DET
inlawrev-3622	1657	8	mcft	mcft	NOUN
inlawrev-3622	1657	9	was	be	AUX
inlawrev-3622	1657	10	not	not	PART
inlawrev-3622	1657	11	366	366	NUM
inlawrev-3622	1657	12	.	.	PUNCT
inlawrev-3622	1658	1	mat	mat	PROPN
inlawrev-3622	1658	2	322	322	NUM
inlawrev-3622	1658	3	.	.	PUNCT
inlawrev-3622	1658	4	367	367	NUM
inlawrev-3622	1658	5	.	.	PUNCT
inlawrev-3622	1659	1	i	i	PRON
inlawrev-3622	1659	2	d.	d.	PROPN
inlawrev-3622	1659	3	at	at	ADP
inlawrev-3622	1659	4	323	323	NUM
inlawrev-3622	1659	5	.	.	PUNCT
inlawrev-3622	1659	6	368	368	NUM
inlawrev-3622	1659	7	.	.	PUNCT
inlawrev-3622	1660	1	758	758	NUM
inlawrev-3622	1660	2	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1660	3	597	597	NUM
inlawrev-3622	1660	4	(	(	PUNCT
inlawrev-3622	1660	5	ind	ind	NOUN
inlawrev-3622	1660	6	.	.	PUNCT
inlawrev-3622	1661	1	tax	tax	PROPN
inlawrev-3622	1661	2	ct	ct	PROPN
inlawrev-3622	1661	3	.	.	PROPN
inlawrev-3622	1661	4	2002	2002	NUM
inlawrev-3622	1661	5	)	)	PUNCT
inlawrev-3622	1661	6	.	.	PUNCT
inlawrev-3622	1662	1	369	369	NUM
inlawrev-3622	1662	2	.	.	PUNCT
inlawrev-3622	1663	1	i	i	PRON
inlawrev-3622	1663	2	d.	d.	PROPN
inlawrev-3622	1663	3	at	at	ADP
inlawrev-3622	1663	4	598	598	NUM
inlawrev-3622	1663	5	-	-	SYM
inlawrev-3622	1663	6	600	600	NUM
inlawrev-3622	1663	7	.	.	PUNCT
inlawrev-3622	1664	1	370	370	NUM
inlawrev-3622	1664	2	.	.	PUNCT
inlawrev-3622	1665	1	i	i	PRON
inlawrev-3622	1665	2	d.	d.	PROPN
inlawrev-3622	1665	3	at	at	ADP
inlawrev-3622	1665	4	600	600	NUM
inlawrev-3622	1665	5	.	.	PUNCT
inlawrev-3622	1665	6	371	371	NUM
inlawrev-3622	1665	7	.	.	PUNCT
inlawrev-3622	1666	1	i	i	PRON
inlawrev-3622	1666	2	d.	d.	PROPN
inlawrev-3622	1666	3	312	312	NUM
inlawrev-3622	1666	4	.	.	PUNCT
inlawrev-3622	1667	1	i	i	PRON
inlawrev-3622	1667	2	d.	d.	PROPN
inlawrev-3622	1667	3	at	at	ADP
inlawrev-3622	1667	4	601	601	NUM
inlawrev-3622	1667	5	(	(	PUNCT
inlawrev-3622	1667	6	citing	cite	VERB
inlawrev-3622	1667	7	roehltransp	roehltransp	NOUN
inlawrev-3622	1667	8	.	.	PUNCT
inlawrev-3622	1667	9	,	,	PUNCT
inlawrev-3622	1667	10	inc	inc	PROPN
inlawrev-3622	1667	11	.	.	PROPN
inlawrev-3622	1667	12	v.	v.	PROPN
inlawrev-3622	1667	13	ind	ind	PROPN
inlawrev-3622	1667	14	.	.	PUNCT
inlawrev-3622	1668	1	dep't	dep't	NOUN
inlawrev-3622	1668	2	of	of	ADP
inlawrev-3622	1668	3	state	state	NOUN
inlawrev-3622	1668	4	revenue	revenue	NOUN
inlawrev-3622	1668	5	,	,	PUNCT
inlawrev-3622	1668	6	653	653	NUM
inlawrev-3622	1668	7	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1668	8	539	539	NUM
inlawrev-3622	1668	9	,	,	PUNCT
inlawrev-3622	1668	10	545	545	NUM
inlawrev-3622	1668	11	1300	1300	NUM
inlawrev-3622	1668	12	indiana	indiana	PROPN
inlawrev-3622	1668	13	law	law	PROPN
inlawrev-3622	1668	14	review	review	NOUN
inlawrev-3622	1669	1	[	[	X
inlawrev-3622	1669	2	vol	vol	NOUN
inlawrev-3622	1669	3	.	.	PUNCT
inlawrev-3622	1670	1	36:1251	36:1251	NUM
inlawrev-3622	1670	2	fairly	fairly	ADV
inlawrev-3622	1670	3	related	relate	VERB
inlawrev-3622	1670	4	to	to	ADP
inlawrev-3622	1670	5	services	service	NOUN
inlawrev-3622	1670	6	provided	provide	VERB
inlawrev-3622	1670	7	by	by	ADP
inlawrev-3622	1670	8	the	the	DET
inlawrev-3622	1670	9	state	state	NOUN
inlawrev-3622	1670	10	.	.	PUNCT
inlawrev-3622	1671	1	however	however	ADV
inlawrev-3622	1671	2	,	,	PUNCT
inlawrev-3622	1671	3	the	the	DET
inlawrev-3622	1671	4	tax	tax	NOUN
inlawrev-3622	1671	5	court	court	NOUN
inlawrev-3622	1671	6	cited	cite	VERB
inlawrev-3622	1671	7	the	the	DET
inlawrev-3622	1671	8	u.s	u.s	PROPN
inlawrev-3622	1671	9	.	.	PROPN
inlawrev-3622	1671	10	supreme	supreme	PROPN
inlawrev-3622	1671	11	court	court	PROPN
inlawrev-3622	1671	12	's	's	PART
inlawrev-3622	1671	13	opinion	opinion	NOUN
inlawrev-3622	1671	14	in	in	ADP
inlawrev-3622	1671	15	oklahoma	oklahoma	PROPN
inlawrev-3622	1671	16	tax	tax	PROPN
inlawrev-3622	1671	17	commission	commission	PROPN
inlawrev-3622	1671	18	v.	v.	PROPN
inlawrev-3622	1671	19	jefferson	jefferson	PROPN
inlawrev-3622	1671	20	lines	lines	PROPN
inlawrev-3622	1671	21	,	,	PUNCT
inlawrev-3622	1671	22	inc	inc	PROPN
inlawrev-3622	1671	23	.	.	PROPN
inlawrev-3622	1671	24	,	,	PUNCT
inlawrev-3622	1671	25	373	373	NUM
inlawrev-3622	1671	26	which	which	PRON
inlawrev-3622	1671	27	elaborated	elaborate	VERB
inlawrev-3622	1671	28	on	on	ADP
inlawrev-3622	1671	29	the	the	DET
inlawrev-3622	1671	30	fair	fair	ADJ
inlawrev-3622	1671	31	relation	relation	NOUN
inlawrev-3622	1671	32	prong	prong	NOUN
inlawrev-3622	1671	33	of	of	ADP
inlawrev-3622	1671	34	the	the	DET
inlawrev-3622	1671	35	test	test	NOUN
inlawrev-3622	1671	36	.	.	PUNCT
inlawrev-3622	1672	1	the	the	DET
inlawrev-3622	1672	2	jefferson	jefferson	PROPN
inlawrev-3622	1672	3	lines	line	NOUN
inlawrev-3622	1672	4	explained	explain	VERB
inlawrev-3622	1672	5	that	that	SCONJ
inlawrev-3622	1672	6	the	the	DET
inlawrev-3622	1672	7	relation	relation	NOUN
inlawrev-3622	1672	8	is	be	AUX
inlawrev-3622	1672	9	satisfied	satisfied	ADJ
inlawrev-3622	1672	10	if	if	SCONJ
inlawrev-3622	1672	11	the	the	DET
inlawrev-3622	1672	12	taxpayer	taxpayer	NOUN
inlawrev-3622	1672	13	has	have	VERB
inlawrev-3622	1672	14	a	a	DET
inlawrev-3622	1672	15	substantial	substantial	ADJ
inlawrev-3622	1672	16	nexus	nexus	NOUN
inlawrev-3622	1672	17	with	with	ADP
inlawrev-3622	1672	18	the	the	DET
inlawrev-3622	1672	19	state	state	NOUN
inlawrev-3622	1672	20	and	and	CCONJ
inlawrev-3622	1672	21	the	the	DET
inlawrev-3622	1672	22	tax	tax	NOUN
inlawrev-3622	1672	23	is	be	AUX
inlawrev-3622	1672	24	reasonably	reasonably	ADV
inlawrev-3622	1672	25	related	related	ADJ
inlawrev-3622	1672	26	to	to	ADP
inlawrev-3622	1672	27	the	the	DET
inlawrev-3622	1672	28	contact	contact	NOUN
inlawrev-3622	1672	29	.	.	PUNCT
inlawrev-3622	1673	1	the	the	DET
inlawrev-3622	1673	2	parties	party	NOUN
inlawrev-3622	1673	3	did	do	AUX
inlawrev-3622	1673	4	not	not	PART
inlawrev-3622	1673	5	dispute	dispute	VERB
inlawrev-3622	1673	6	that	that	PRON
inlawrev-3622	1673	7	m.x	m.x	PROPN
inlawrev-3622	1673	8	.	.	PROPN
inlawrev-3622	1673	9	express	express	PROPN
inlawrev-3622	1673	10	had	have	VERB
inlawrev-3622	1673	11	a	a	DET
inlawrev-3622	1673	12	substantial	substantial	ADJ
inlawrev-3622	1673	13	nexus	nexus	NOUN
inlawrev-3622	1673	14	,	,	PUNCT
inlawrev-3622	1673	15	so	so	CCONJ
inlawrev-3622	1673	16	the	the	DET
inlawrev-3622	1673	17	tax	tax	NOUN
inlawrev-3622	1673	18	court	court	NOUN
inlawrev-3622	1673	19	was	be	AUX
inlawrev-3622	1673	20	left	leave	VERB
inlawrev-3622	1673	21	to	to	PART
inlawrev-3622	1673	22	decide	decide	VERB
inlawrev-3622	1673	23	only	only	ADV
inlawrev-3622	1673	24	the	the	DET
inlawrev-3622	1673	25	reasonableness	reasonableness	NOUN
inlawrev-3622	1673	26	ofthe	ofthe	ADJ
inlawrev-3622	1673	27	tax	tax	NOUN
inlawrev-3622	1673	28	.	.	PUNCT
inlawrev-3622	1674	1	here	here	ADV
inlawrev-3622	1674	2	,	,	PUNCT
inlawrev-3622	1674	3	the	the	DET
inlawrev-3622	1674	4	tax	tax	NOUN
inlawrev-3622	1674	5	court	court	NOUN
inlawrev-3622	1674	6	agreed	agree	VERB
inlawrev-3622	1674	7	that	that	SCONJ
inlawrev-3622	1674	8	the	the	DET
inlawrev-3622	1674	9	tax	tax	NOUN
inlawrev-3622	1674	10	was	be	AUX
inlawrev-3622	1674	11	measured	measure	VERB
inlawrev-3622	1674	12	properly	properly	ADV
inlawrev-3622	1674	13	.	.	PUNCT
inlawrev-3622	1675	1	it	it	PRON
inlawrev-3622	1675	2	deemed	deem	VERB
inlawrev-3622	1675	3	that	that	SCONJ
inlawrev-3622	1675	4	the	the	DET
inlawrev-3622	1675	5	tax	tax	NOUN
inlawrev-3622	1675	6	was	be	AUX
inlawrev-3622	1675	7	proportionate	proportionate	ADJ
inlawrev-3622	1675	8	to	to	ADP
inlawrev-3622	1675	9	the	the	DET
inlawrev-3622	1675	10	amount	amount	NOUN
inlawrev-3622	1675	11	offuel	offuel	NOUN
inlawrev-3622	1675	12	m.x	m.x	PROPN
inlawrev-3622	1675	13	.	.	PROPN
inlawrev-3622	1675	14	express	express	PROPN
inlawrev-3622	1675	15	consumed	consume	VERB
inlawrev-3622	1675	16	on	on	ADP
inlawrev-3622	1675	17	indiana	indiana	PROPN
inlawrev-3622	1675	18	highways	highway	NOUN
inlawrev-3622	1675	19	,	,	PUNCT
inlawrev-3622	1675	20	as	as	SCONJ
inlawrev-3622	1675	21	measured	measure	VERB
inlawrev-3622	1675	22	by	by	ADP
inlawrev-3622	1675	23	the	the	DET
inlawrev-3622	1675	24	number	number	NOUN
inlawrev-3622	1675	25	of	of	ADP
inlawrev-3622	1675	26	miles	mile	NOUN
inlawrev-3622	1675	27	traveled	travel	VERB
inlawrev-3622	1675	28	.	.	PUNCT
inlawrev-3622	1676	1	accordingly	accordingly	ADV
inlawrev-3622	1676	2	,	,	PUNCT
inlawrev-3622	1676	3	the	the	DET
inlawrev-3622	1676	4	tax	tax	NOUN
inlawrev-3622	1676	5	court	court	NOUN
inlawrev-3622	1676	6	resolved	resolve	VERB
inlawrev-3622	1676	7	that	that	SCONJ
inlawrev-3622	1676	8	the	the	DET
inlawrev-3622	1676	9	mcft	mcft	NOUN
inlawrev-3622	1676	10	was	be	AUX
inlawrev-3622	1676	11	not	not	PART
inlawrev-3622	1676	12	a	a	DET
inlawrev-3622	1676	13	violation	violation	NOUN
inlawrev-3622	1676	14	ofthe	ofthe	NOUN
inlawrev-3622	1676	15	commerce	commerce	PROPN
inlawrev-3622	1676	16	clause	clause	NOUN
inlawrev-3622	1676	17	and	and	CCONJ
inlawrev-3622	1676	18	granted	grant	VERB
inlawrev-3622	1676	19	summaryjudgment	summaryjudgment	NOUN
inlawrev-3622	1676	20	for	for	ADP
inlawrev-3622	1676	21	the	the	DET
inlawrev-3622	1676	22	department	department	NOUN
inlawrev-3622	1676	23	.	.	PUNCT
inlawrev-3622	1677	1	374	374	NUM
inlawrev-3622	1677	2	f.	f.	PROPN
inlawrev-3622	1677	3	hospital	hospital	PROPN
inlawrev-3622	1677	4	carefor	carefor	ADP
inlawrev-3622	1677	5	the	the	DET
inlawrev-3622	1677	6	indigent	indigent	ADJ
inlawrev-3622	1677	7	tax	tax	NOUN
inlawrev-3622	1677	8	:	:	PUNCT
inlawrev-3622	1677	9	griffin	griffin	PROPN
inlawrev-3622	1677	10	v.	v.	PROPN
inlawrev-3622	1677	11	department	department	PROPN
inlawrev-3622	1677	12	oflocal	oflocal	ADJ
inlawrev-3622	1677	13	government	government	NOUN
inlawrev-3622	1677	14	finance	finance	NOUN
inlawrev-3622	1677	15	375	375	NUM
inlawrev-3622	1677	16	in	in	ADP
inlawrev-3622	1677	17	griffin	griffin	PROPN
inlawrev-3622	1678	1	i	i	PRON
inlawrev-3622	1678	2	376	376	NUM
inlawrev-3622	1678	3	on	on	ADP
inlawrev-3622	1678	4	april	april	PROPN
inlawrev-3622	1678	5	3	3	NUM
inlawrev-3622	1678	6	,	,	PUNCT
inlawrev-3622	1678	7	2002	2002	NUM
inlawrev-3622	1678	8	,	,	PUNCT
inlawrev-3622	1678	9	the	the	DET
inlawrev-3622	1678	10	tax	tax	NOUN
inlawrev-3622	1678	11	court	court	NOUN
inlawrev-3622	1678	12	held	hold	VERB
inlawrev-3622	1678	13	that	that	SCONJ
inlawrev-3622	1678	14	the	the	DET
inlawrev-3622	1678	15	hospital	hospital	NOUN
inlawrev-3622	1678	16	care	care	VERB
inlawrev-3622	1678	17	for	for	ADP
inlawrev-3622	1678	18	the	the	DET
inlawrev-3622	1678	19	indigent	indigent	ADJ
inlawrev-3622	1678	20	tax	tax	NOUN
inlawrev-3622	1678	21	(	(	PUNCT
inlawrev-3622	1678	22	"	"	PUNCT
inlawrev-3622	1678	23	hcit	hcit	NOUN
inlawrev-3622	1678	24	"	"	PUNCT
inlawrev-3622	1678	25	)	)	PUNCT
inlawrev-3622	1678	26	violated	violate	VERB
inlawrev-3622	1678	27	article	article	NOUN
inlawrev-3622	1678	28	10	10	NUM
inlawrev-3622	1678	29	,	,	PUNCT
inlawrev-3622	1678	30	section	section	NOUN
inlawrev-3622	1678	31	1	1	NUM
inlawrev-3622	1678	32	of	of	ADP
inlawrev-3622	1678	33	the	the	DET
inlawrev-3622	1678	34	indiana	indiana	PROPN
inlawrev-3622	1678	35	constitution	constitution	PROPN
inlawrev-3622	1678	36	.	.	PUNCT
inlawrev-3622	1679	1	377	377	NUM
inlawrev-3622	1679	2	it	it	PRON
inlawrev-3622	1679	3	also	also	ADV
inlawrev-3622	1679	4	ordered	order	VERB
inlawrev-3622	1679	5	the	the	DET
inlawrev-3622	1679	6	nature	nature	NOUN
inlawrev-3622	1679	7	and	and	CCONJ
inlawrev-3622	1679	8	extent	extent	NOUN
inlawrev-3622	1679	9	ofgriffin	ofgriffin	NOUN
inlawrev-3622	1679	10	's	's	PART
inlawrev-3622	1679	11	$	$	SYM
inlawrev-3622	1679	12	1	1	NUM
inlawrev-3622	1679	13	80.29	80.29	NUM
inlawrev-3622	1679	14	refund	refund	NOUN
inlawrev-3622	1679	15	for	for	ADP
inlawrev-3622	1679	16	tax	tax	NOUN
inlawrev-3622	1679	17	years	year	NOUN
inlawrev-3622	1679	18	1996	1996	NUM
inlawrev-3622	1679	19	-	-	SYM
inlawrev-3622	1679	20	1998	1998	NUM
inlawrev-3622	1679	21	to	to	PART
inlawrev-3622	1679	22	be	be	AUX
inlawrev-3622	1679	23	considered	consider	VERB
inlawrev-3622	1679	24	in	in	ADP
inlawrev-3622	1679	25	a	a	DET
inlawrev-3622	1679	26	separate	separate	ADJ
inlawrev-3622	1679	27	proceeding	proceeding	NOUN
inlawrev-3622	1679	28	.	.	PUNCT
inlawrev-3622	1680	1	consequently	consequently	ADV
inlawrev-3622	1680	2	,	,	PUNCT
inlawrev-3622	1680	3	griffin	griffin	PROPN
inlawrev-3622	1680	4	filed	file	VERB
inlawrev-3622	1680	5	a	a	DET
inlawrev-3622	1680	6	motion	motion	NOUN
inlawrev-3622	1680	7	to	to	PART
inlawrev-3622	1680	8	grant	grant	VERB
inlawrev-3622	1680	9	his	his	PRON
inlawrev-3622	1680	10	refund	refund	NOUN
inlawrev-3622	1680	11	and	and	CCONJ
inlawrev-3622	1680	12	enjoin	enjoin	VERB
inlawrev-3622	1680	13	collection	collection	NOUN
inlawrev-3622	1680	14	of	of	ADP
inlawrev-3622	1680	15	the	the	DET
inlawrev-3622	1680	16	hcit	hcit	NOUN
inlawrev-3622	1680	17	for	for	ADP
inlawrev-3622	1680	18	the	the	DET
inlawrev-3622	1680	19	present	present	ADJ
inlawrev-3622	1680	20	tax	tax	NOUN
inlawrev-3622	1680	21	year	year	NOUN
inlawrev-3622	1680	22	on	on	ADP
inlawrev-3622	1680	23	may	may	PROPN
inlawrev-3622	1680	24	6	6	NUM
inlawrev-3622	1680	25	,	,	PUNCT
inlawrev-3622	1680	26	2002.378	2002.378	NUM
inlawrev-3622	1680	27	the	the	DET
inlawrev-3622	1680	28	department	department	NOUN
inlawrev-3622	1680	29	of	of	ADP
inlawrev-3622	1680	30	local	local	ADJ
inlawrev-3622	1680	31	government	government	NOUN
inlawrev-3622	1680	32	finance	finance	NOUN
inlawrev-3622	1680	33	(	(	PUNCT
inlawrev-3622	1680	34	"	"	PUNCT
inlawrev-3622	1680	35	local	local	ADJ
inlawrev-3622	1680	36	department	department	NOUN
inlawrev-3622	1680	37	"	"	PUNCT
inlawrev-3622	1680	38	)	)	PUNCT
inlawrev-3622	1680	39	opposed	oppose	VERB
inlawrev-3622	1680	40	this	this	DET
inlawrev-3622	1680	41	motion	motion	NOUN
inlawrev-3622	1680	42	on	on	ADP
inlawrev-3622	1680	43	june	june	PROPN
inlawrev-3622	1680	44	1	1	NUM
inlawrev-3622	1680	45	7	7	NUM
inlawrev-3622	1680	46	,	,	PUNCT
inlawrev-3622	1680	47	2002	2002	NUM
inlawrev-3622	1680	48	and	and	CCONJ
inlawrev-3622	1680	49	also	also	ADV
inlawrev-3622	1680	50	requested	request	VERB
inlawrev-3622	1680	51	the	the	DET
inlawrev-3622	1680	52	tax	tax	NOUN
inlawrev-3622	1680	53	court	court	NOUN
inlawrev-3622	1680	54	to	to	PART
inlawrev-3622	1680	55	stay	stay	VERB
inlawrev-3622	1680	56	its	its	PRON
inlawrev-3622	1680	57	griffin	griffin	NOUN
inlawrev-3622	1681	1	i	i	PRON
inlawrev-3622	1681	2	order	order	VERB
inlawrev-3622	1681	3	concerning	concern	VERB
inlawrev-3622	1681	4	the	the	DET
inlawrev-3622	1681	5	constitutionality	constitutionality	NOUN
inlawrev-3622	1681	6	of	of	ADP
inlawrev-3622	1681	7	the	the	DET
inlawrev-3622	1681	8	hcit	hcit	NOUN
inlawrev-3622	1681	9	.	.	PUNCT
inlawrev-3622	1682	1	379	379	NUM
inlawrev-3622	1682	2	even	even	ADV
inlawrev-3622	1682	3	beyond	beyond	ADP
inlawrev-3622	1682	4	this	this	DET
inlawrev-3622	1682	5	single	single	ADJ
inlawrev-3622	1682	6	order	order	NOUN
inlawrev-3622	1682	7	,	,	PUNCT
inlawrev-3622	1682	8	the	the	DET
inlawrev-3622	1682	9	local	local	ADJ
inlawrev-3622	1682	10	department	department	NOUN
inlawrev-3622	1682	11	also	also	ADV
inlawrev-3622	1682	12	requested	request	VERB
inlawrev-3622	1682	13	the	the	DET
inlawrev-3622	1682	14	tax	tax	NOUN
inlawrev-3622	1682	15	court	court	NOUN
inlawrev-3622	1682	16	to	to	PART
inlawrev-3622	1682	17	stay	stay	VERB
inlawrev-3622	1682	18	the	the	DET
inlawrev-3622	1682	19	entire	entire	ADJ
inlawrev-3622	1682	20	griffin	griffin	NOUN
inlawrev-3622	1682	21	i	i	PRON
inlawrev-3622	1682	22	decision	decision	NOUN
inlawrev-3622	1682	23	,	,	PUNCT
inlawrev-3622	1682	24	permit	permit	VERB
inlawrev-3622	1682	25	it	it	PRON
inlawrev-3622	1682	26	time	time	NOUN
inlawrev-3622	1682	27	to	to	PART
inlawrev-3622	1682	28	appeal	appeal	VERB
inlawrev-3622	1682	29	the	the	DET
inlawrev-3622	1682	30	decision	decision	NOUN
inlawrev-3622	1682	31	to	to	ADP
inlawrev-3622	1682	32	the	the	DET
inlawrev-3622	1682	33	indiana	indiana	PROPN
inlawrev-3622	1682	34	supreme	supreme	PROPN
inlawrev-3622	1682	35	court	court	PROPN
inlawrev-3622	1682	36	,	,	PUNCT
inlawrev-3622	1682	37	and	and	CCONJ
inlawrev-3622	1682	38	give	give	VERB
inlawrev-3622	1682	39	the	the	DET
inlawrev-3622	1682	40	legislature	legislature	NOUN
inlawrev-3622	1682	41	the	the	DET
inlawrev-3622	1682	42	opportunity	opportunity	NOUN
inlawrev-3622	1682	43	to	to	PART
inlawrev-3622	1682	44	correct	correct	VERB
inlawrev-3622	1682	45	the	the	DET
inlawrev-3622	1682	46	hcit	hcit	NOUN
inlawrev-3622	1682	47	.	.	PUNCT
inlawrev-3622	1683	1	the	the	DET
inlawrev-3622	1683	2	tax	tax	NOUN
inlawrev-3622	1683	3	court	court	NOUN
inlawrev-3622	1683	4	framed	frame	VERB
inlawrev-3622	1683	5	the	the	DET
inlawrev-3622	1683	6	issue	issue	NOUN
inlawrev-3622	1683	7	in	in	ADP
inlawrev-3622	1683	8	the	the	DET
inlawrev-3622	1683	9	instant	instant	ADJ
inlawrev-3622	1683	10	case	case	NOUN
inlawrev-3622	1683	11	as	as	SCONJ
inlawrev-3622	1683	12	whether	whether	SCONJ
inlawrev-3622	1683	13	griffin	griffin	PROPN
inlawrev-3622	1683	14	i	i	PRON
inlawrev-3622	1683	15	should	should	AUX
inlawrev-3622	1683	16	be	be	AUX
inlawrev-3622	1683	17	given	give	VERB
inlawrev-3622	1683	18	prospective	prospective	ADJ
inlawrev-3622	1683	19	effect	effect	NOUN
inlawrev-3622	1683	20	only	only	ADV
inlawrev-3622	1683	21	or	or	CCONJ
inlawrev-3622	1683	22	whether	whether	SCONJ
inlawrev-3622	1683	23	retroactive	retroactive	ADJ
inlawrev-3622	1683	24	relief	relief	NOUN
inlawrev-3622	1683	25	should	should	AUX
inlawrev-3622	1683	26	be	be	AUX
inlawrev-3622	1683	27	granted	grant	VERB
inlawrev-3622	1683	28	.	.	PUNCT
inlawrev-3622	1684	1	in	in	ADP
inlawrev-3622	1684	2	rendering	render	VERB
inlawrev-3622	1684	3	a	a	DET
inlawrev-3622	1684	4	decision	decision	NOUN
inlawrev-3622	1684	5	,	,	PUNCT
inlawrev-3622	1684	6	the	the	DET
inlawrev-3622	1684	7	tax	tax	NOUN
inlawrev-3622	1684	8	court	court	NOUN
inlawrev-3622	1684	9	noted	note	VERB
inlawrev-3622	1684	10	that	that	SCONJ
inlawrev-3622	1684	11	retroactive	retroactive	ADJ
inlawrev-3622	1684	12	reliefmight	reliefmight	NOUN
inlawrev-3622	1684	13	be	be	AUX
inlawrev-3622	1684	14	denied	deny	VERB
inlawrev-3622	1684	15	in	in	ADP
inlawrev-3622	1684	16	a	a	DET
inlawrev-3622	1684	17	case	case	NOUN
inlawrev-3622	1684	18	of	of	ADP
inlawrev-3622	1684	19	first	first	ADJ
inlawrev-3622	1684	20	impression	impression	NOUN
inlawrev-3622	1684	21	such	such	ADJ
inlawrev-3622	1684	22	as	as	ADP
inlawrev-3622	1684	23	griffin	griffin	NOUN
inlawrev-3622	1684	24	i	i	PRON
inlawrev-3622	1684	25	where	where	SCONJ
inlawrev-3622	1684	26	substantial	substantial	ADJ
inlawrev-3622	1684	27	inequities	inequity	NOUN
inlawrev-3622	1684	28	would	would	AUX
inlawrev-3622	1684	29	result	result	VERB
inlawrev-3622	1684	30	.	.	PUNCT
inlawrev-3622	1685	1	380	380	NUM
inlawrev-3622	1685	2	to	to	ADP
inlawrev-3622	1685	3	this	this	DET
inlawrev-3622	1685	4	end	end	NOUN
inlawrev-3622	1685	5	,	,	PUNCT
inlawrev-3622	1685	6	the	the	DET
inlawrev-3622	1685	7	tax	tax	NOUN
inlawrev-3622	1685	8	court	court	NOUN
inlawrev-3622	1685	9	considered	consider	VERB
inlawrev-3622	1685	10	testimony	testimony	NOUN
inlawrev-3622	1685	11	offered	offer	VERB
inlawrev-3622	1685	12	by	by	ADP
inlawrev-3622	1685	13	both	both	DET
inlawrev-3622	1685	14	parties	party	NOUN
inlawrev-3622	1685	15	regarding	regard	VERB
inlawrev-3622	1685	16	the	the	DET
inlawrev-3622	1685	17	immediate	immediate	ADJ
inlawrev-3622	1685	18	harm	harm	NOUN
inlawrev-3622	1685	19	of	of	ADP
inlawrev-3622	1685	20	an	an	DET
inlawrev-3622	1685	21	unconstitutional	unconstitutional	ADJ
inlawrev-3622	1685	22	hcit	hcit	NOUN
inlawrev-3622	1685	23	versus	versus	ADP
inlawrev-3622	1685	24	the	the	DET
inlawrev-3622	1685	25	potential	potential	ADJ
inlawrev-3622	1685	26	harm	harm	NOUN
inlawrev-3622	1685	27	to	to	ADP
inlawrev-3622	1685	28	indiana	indiana	PROPN
inlawrev-3622	1685	29	's	's	PART
inlawrev-3622	1685	30	750,000	750,000	NUM
inlawrev-3622	1685	31	medicaid	medicaid	NOUN
inlawrev-3622	1685	32	recipients	recipient	NOUN
inlawrev-3622	1685	33	if	if	SCONJ
inlawrev-3622	1685	34	hcit	hcit	NOUN
inlawrev-3622	1685	35	collection	collection	NOUN
inlawrev-3622	1685	36	were	be	AUX
inlawrev-3622	1685	37	enjoined	enjoin	VERB
inlawrev-3622	1685	38	.	.	PUNCT
inlawrev-3622	1686	1	(	(	PUNCT
inlawrev-3622	1686	2	ind	ind	NOUN
inlawrev-3622	1686	3	.	.	PUNCT
inlawrev-3622	1687	1	taxct	taxct	PROPN
inlawrev-3622	1687	2	.	.	PUNCT
inlawrev-3622	1687	3	1995	1995	NUM
inlawrev-3622	1687	4	)	)	PUNCT
inlawrev-3622	1687	5	)	)	PUNCT
inlawrev-3622	1687	6	.	.	PUNCT
inlawrev-3622	1688	1	373	373	NUM
inlawrev-3622	1688	2	.	.	X
inlawrev-3622	1688	3	514	514	NUM
inlawrev-3622	1689	1	u.s	u.s	PROPN
inlawrev-3622	1689	2	.	.	PROPN
inlawrev-3622	1689	3	175(1995	175(1995	NUM
inlawrev-3622	1689	4	)	)	PUNCT
inlawrev-3622	1689	5	.	.	PUNCT
inlawrev-3622	1690	1	374	374	NUM
inlawrev-3622	1690	2	.	.	PUNCT
inlawrev-3622	1691	1	anderson	anderson	PROPN
inlawrev-3622	1691	2	,	,	PUNCT
inlawrev-3622	1691	3	758	758	NUM
inlawrev-3622	1691	4	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1691	5	at	at	ADP
inlawrev-3622	1691	6	600	600	NUM
inlawrev-3622	1691	7	-	-	SYM
inlawrev-3622	1691	8	03	03	NUM
inlawrev-3622	1691	9	.	.	PUNCT
inlawrev-3622	1692	1	375	375	NUM
inlawrev-3622	1692	2	.	.	PUNCT
inlawrev-3622	1693	1	770	770	NUM
inlawrev-3622	1693	2	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1693	3	957	957	NUM
inlawrev-3622	1693	4	(	(	PUNCT
inlawrev-3622	1693	5	ind	ind	NOUN
inlawrev-3622	1693	6	.	.	PUNCT
inlawrev-3622	1694	1	tax	tax	PROPN
inlawrev-3622	1694	2	ct	ct	PROPN
inlawrev-3622	1694	3	.	.	PROPN
inlawrev-3622	1694	4	2002	2002	NUM
inlawrev-3622	1694	5	)	)	PUNCT
inlawrev-3622	1695	1	(	(	PUNCT
inlawrev-3622	1695	2	griffin	griffin	PROPN
inlawrev-3622	1695	3	ii	ii	PROPN
inlawrev-3622	1695	4	)	)	PUNCT
inlawrev-3622	1695	5	.	.	PUNCT
inlawrev-3622	1696	1	376	376	NUM
inlawrev-3622	1696	2	.	.	PUNCT
inlawrev-3622	1697	1	765	765	NUM
inlawrev-3622	1697	2	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1697	3	716	716	NUM
inlawrev-3622	1697	4	(	(	PUNCT
inlawrev-3622	1697	5	ind	ind	NOUN
inlawrev-3622	1697	6	.	.	PUNCT
inlawrev-3622	1698	1	tax	tax	PROPN
inlawrev-3622	1698	2	ct	ct	PROPN
inlawrev-3622	1698	3	.	.	PROPN
inlawrev-3622	1698	4	2002	2002	NUM
inlawrev-3622	1698	5	)	)	PUNCT
inlawrev-3622	1698	6	.	.	PUNCT
inlawrev-3622	1699	1	377	377	NUM
inlawrev-3622	1699	2	.	.	PUNCT
inlawrev-3622	1699	3	see	see	VERB
inlawrev-3622	1699	4	supra	supra	PROPN
inlawrev-3622	1699	5	notes	note	VERB
inlawrev-3622	1699	6	173	173	NUM
inlawrev-3622	1699	7	-	-	SYM
inlawrev-3622	1699	8	83	83	NUM
inlawrev-3622	1699	9	and	and	CCONJ
inlawrev-3622	1699	10	accompanying	accompany	VERB
inlawrev-3622	1699	11	text	text	NOUN
inlawrev-3622	1699	12	.	.	PUNCT
inlawrev-3622	1700	1	378	378	NUM
inlawrev-3622	1700	2	.	.	PUNCT
inlawrev-3622	1700	3	griffin	griffin	PROPN
inlawrev-3622	1700	4	ii	ii	PROPN
inlawrev-3622	1700	5	,	,	PUNCT
inlawrev-3622	1700	6	770	770	NUM
inlawrev-3622	1700	7	n.e.2d	n.e.2d	NOUN
inlawrev-3622	1700	8	at	at	ADP
inlawrev-3622	1700	9	958	958	NUM
inlawrev-3622	1700	10	.	.	PUNCT
inlawrev-3622	1700	11	379	379	NUM
inlawrev-3622	1700	12	.	.	PUNCT
inlawrev-3622	1701	1	i	i	PRON
inlawrev-3622	1701	2	d.	d.	PROPN
inlawrev-3622	1701	3	380	380	NUM
inlawrev-3622	1701	4	.	.	PUNCT
inlawrev-3622	1702	1	i	i	PRON
inlawrev-3622	1702	2	d.	d.	PROPN
inlawrev-3622	1702	3	at	at	ADP
inlawrev-3622	1702	4	959	959	NUM
inlawrev-3622	1702	5	.	.	PUNCT
inlawrev-3622	1703	1	2003	2003	NUM
inlawrev-3622	1703	2	]	]	PUNCT
inlawrev-3622	1703	3	taxation	taxation	NOUN
inlawrev-3622	1703	4	1301	1301	NUM
inlawrev-3622	1703	5	griffin	griffin	PROPN
inlawrev-3622	1703	6	offered	offer	VERB
inlawrev-3622	1703	7	that	that	SCONJ
inlawrev-3622	1703	8	hcit	hcit	NOUN
inlawrev-3622	1703	9	revenue	revenue	NOUN
inlawrev-3622	1703	10	constituted	constitute	VERB
inlawrev-3622	1703	11	only	only	ADV
inlawrev-3622	1703	12	1	1	NUM
inlawrev-3622	1703	13	.25	.25	NUM
inlawrev-3622	1703	14	%	%	NOUN
inlawrev-3622	1703	15	ofthe	ofthe	NOUN
inlawrev-3622	1703	16	state	state	NOUN
inlawrev-3622	1703	17	's	's	PART
inlawrev-3622	1703	18	four	four	NUM
inlawrev-3622	1703	19	billion	billion	NUM
inlawrev-3622	1703	20	medicaid	medicaid	PROPN
inlawrev-3622	1703	21	budget	budget	NOUN
inlawrev-3622	1703	22	.	.	PUNCT
inlawrev-3622	1704	1	381	381	NUM
inlawrev-3622	1704	2	given	give	VERB
inlawrev-3622	1704	3	this	this	DET
inlawrev-3622	1704	4	small	small	ADJ
inlawrev-3622	1704	5	percentage	percentage	NOUN
inlawrev-3622	1704	6	,	,	PUNCT
inlawrev-3622	1704	7	griffin	griffin	PROPN
inlawrev-3622	1704	8	argued	argue	VERB
inlawrev-3622	1704	9	that	that	SCONJ
inlawrev-3622	1704	10	any	any	DET
inlawrev-3622	1704	11	effect	effect	NOUN
inlawrev-3622	1704	12	ofan	ofan	NOUN
inlawrev-3622	1704	13	hcit	hcit	NOUN
inlawrev-3622	1704	14	refund	refund	NOUN
inlawrev-3622	1704	15	on	on	ADP
inlawrev-3622	1704	16	medicaid	medicaid	PROPN
inlawrev-3622	1704	17	would	would	AUX
inlawrev-3622	1704	18	not	not	PART
inlawrev-3622	1704	19	outweigh	outweigh	VERB
inlawrev-3622	1704	20	the	the	DET
inlawrev-3622	1704	21	harm	harm	NOUN
inlawrev-3622	1704	22	to	to	ADP
inlawrev-3622	1704	23	taxpayers	taxpayer	NOUN
inlawrev-3622	1704	24	who	who	PRON
inlawrev-3622	1704	25	were	be	AUX
inlawrev-3622	1704	26	assessed	assess	VERB
inlawrev-3622	1704	27	an	an	DET
inlawrev-3622	1704	28	unconstitutional	unconstitutional	ADJ
inlawrev-3622	1704	29	tax	tax	NOUN
inlawrev-3622	1704	30	.	.	PUNCT
inlawrev-3622	1705	1	in	in	ADP
inlawrev-3622	1705	2	addition	addition	NOUN
inlawrev-3622	1705	3	,	,	PUNCT
inlawrev-3622	1705	4	he	he	PRON
inlawrev-3622	1705	5	asserted	assert	VERB
inlawrev-3622	1705	6	that	that	SCONJ
inlawrev-3622	1705	7	hcit	hcit	ADJ
inlawrev-3622	1705	8	tax	tax	NOUN
inlawrev-3622	1705	9	refunds	refund	NOUN
inlawrev-3622	1705	10	would	would	AUX
inlawrev-3622	1705	11	not	not	PART
inlawrev-3622	1705	12	jeopardize	jeopardize	VERB
inlawrev-3622	1705	13	emergency	emergency	NOUN
inlawrev-3622	1705	14	medical	medical	ADJ
inlawrev-3622	1705	15	care	care	NOUN
inlawrev-3622	1705	16	for	for	ADP
inlawrev-3622	1705	17	indigents	indigent	NOUN
inlawrev-3622	1705	18	because	because	SCONJ
inlawrev-3622	1705	19	the	the	DET
inlawrev-3622	1705	20	$	$	SYM
inlawrev-3622	1705	21	2	2	NUM
inlawrev-3622	1705	22	million	million	NUM
inlawrev-3622	1705	23	of	of	ADP
inlawrev-3622	1705	24	hcit	hcit	NOUN
inlawrev-3622	1705	25	revenue	revenue	NOUN
inlawrev-3622	1705	26	spent	spend	VERB
inlawrev-3622	1705	27	for	for	ADP
inlawrev-3622	1705	28	such	such	ADJ
inlawrev-3622	1705	29	care	care	NOUN
inlawrev-3622	1705	30	is	be	AUX
inlawrev-3622	1705	31	a	a	DET
inlawrev-3622	1705	32	relatively	relatively	ADV
inlawrev-3622	1705	33	small	small	ADJ
inlawrev-3622	1705	34	amount	amount	NOUN
inlawrev-3622	1705	35	.	.	PUNCT
inlawrev-3622	1706	1	382	382	NUM
inlawrev-3622	1706	2	moreover	moreover	ADV
inlawrev-3622	1706	3	,	,	PUNCT
inlawrev-3622	1706	4	while	while	SCONJ
inlawrev-3622	1706	5	griffin	griffin	PROPN
inlawrev-3622	1706	6	admitted	admit	VERB
inlawrev-3622	1706	7	that	that	SCONJ
inlawrev-3622	1706	8	family	family	NOUN
inlawrev-3622	1706	9	and	and	CCONJ
inlawrev-3622	1706	10	social	social	ADJ
inlawrev-3622	1706	11	service	service	NOUN
inlawrev-3622	1706	12	administration	administration	NOUN
inlawrev-3622	1706	13	(	(	PUNCT
inlawrev-3622	1706	14	"	"	PUNCT
inlawrev-3622	1706	15	fssa	fssa	NOUN
inlawrev-3622	1706	16	"	"	PUNCT
inlawrev-3622	1706	17	)	)	PUNCT
inlawrev-3622	1706	18	could	could	AUX
inlawrev-3622	1706	19	loose	loose	VERB
inlawrev-3622	1706	20	millions	million	NOUN
inlawrev-3622	1706	21	of	of	ADP
inlawrev-3622	1706	22	federal	federal	ADJ
inlawrev-3622	1706	23	matching	matching	NOUN
inlawrev-3622	1706	24	funds	fund	NOUN
inlawrev-3622	1706	25	as	as	ADP
inlawrev-3622	1706	26	a	a	DET
inlawrev-3622	1706	27	result	result	NOUN
inlawrev-3622	1706	28	of	of	ADP
inlawrev-3622	1706	29	a	a	DET
inlawrev-3622	1706	30	hcit	hcit	NOUN
inlawrev-3622	1706	31	refund	refund	NOUN
inlawrev-3622	1706	32	,	,	PUNCT
inlawrev-3622	1706	33	he	he	PRON
inlawrev-3622	1706	34	nonetheless	nonetheless	ADV
inlawrev-3622	1706	35	offered	offer	VERB
inlawrev-3622	1706	36	that	that	SCONJ
inlawrev-3622	1706	37	fssa	fssa	NOUN
inlawrev-3622	1706	38	could	could	AUX
inlawrev-3622	1706	39	employ	employ	VERB
inlawrev-3622	1706	40	other	other	ADJ
inlawrev-3622	1706	41	measures	measure	NOUN
inlawrev-3622	1706	42	such	such	ADJ
inlawrev-3622	1706	43	as	as	ADP
inlawrev-3622	1706	44	trimming	trim	VERB
inlawrev-3622	1706	45	its	its	PRON
inlawrev-3622	1706	46	budget	budget	NOUN
inlawrev-3622	1706	47	and	and	CCONJ
inlawrev-3622	1706	48	cutting	cut	VERB
inlawrev-3622	1706	49	optional	optional	ADJ
inlawrev-3622	1706	50	programs	program	NOUN
inlawrev-3622	1706	51	to	to	PART
inlawrev-3622	1706	52	combat	combat	VERB
inlawrev-3622	1706	53	the	the	DET
inlawrev-3622	1706	54	loss	loss	NOUN
inlawrev-3622	1706	55	.	.	PUNCT
inlawrev-3622	1707	1	383	383	NUM
inlawrev-3622	1707	2	finally	finally	ADV
inlawrev-3622	1707	3	,	,	PUNCT
inlawrev-3622	1707	4	he	he	PRON
inlawrev-3622	1707	5	submitted	submit	VERB
inlawrev-3622	1707	6	evidence	evidence	NOUN
inlawrev-3622	1707	7	to	to	PART
inlawrev-3622	1707	8	show	show	VERB
inlawrev-3622	1707	9	that	that	SCONJ
inlawrev-3622	1707	10	over	over	ADP
inlawrev-3622	1707	11	160,000	160,000	NUM
inlawrev-3622	1707	12	persons	person	NOUN
inlawrev-3622	1707	13	have	have	AUX
inlawrev-3622	1707	14	requested	request	VERB
inlawrev-3622	1707	15	hcit	hcit	NOUN
inlawrev-3622	1707	16	refunds	refund	NOUN
inlawrev-3622	1707	17	to	to	ADP
inlawrev-3622	1707	18	lake	lake	PROPN
inlawrev-3622	1707	19	county	county	PROPN
inlawrev-3622	1707	20	and	and	CCONJ
inlawrev-3622	1707	21	that	that	SCONJ
inlawrev-3622	1707	22	the	the	DET
inlawrev-3622	1707	23	county	county	NOUN
inlawrev-3622	1707	24	would	would	AUX
inlawrev-3622	1707	25	not	not	PART
inlawrev-3622	1707	26	have	have	VERB
inlawrev-3622	1707	27	ample	ample	ADJ
inlawrev-3622	1707	28	funds	fund	NOUN
inlawrev-3622	1707	29	to	to	PART
inlawrev-3622	1707	30	meet	meet	VERB
inlawrev-3622	1707	31	this	this	DET
inlawrev-3622	1707	32	demand	demand	NOUN
inlawrev-3622	1707	33	.	.	PUNCT
inlawrev-3622	1708	1	384	384	NUM
inlawrev-3622	1708	2	in	in	ADP
inlawrev-3622	1708	3	contrast	contrast	NOUN
inlawrev-3622	1708	4	to	to	ADP
inlawrev-3622	1708	5	griffin	griffin	PROPN
inlawrev-3622	1708	6	's	's	PART
inlawrev-3622	1708	7	evidence	evidence	NOUN
inlawrev-3622	1708	8	,	,	PUNCT
inlawrev-3622	1708	9	the	the	DET
inlawrev-3622	1708	10	department	department	NOUN
inlawrev-3622	1708	11	stipulated	stipulate	VERB
inlawrev-3622	1708	12	that	that	SCONJ
inlawrev-3622	1708	13	the	the	DET
inlawrev-3622	1708	14	state	state	NOUN
inlawrev-3622	1708	15	already	already	ADV
inlawrev-3622	1708	16	factored	factor	VERB
inlawrev-3622	1708	17	hcit	hcit	NOUN
inlawrev-3622	1708	18	revenue	revenue	NOUN
inlawrev-3622	1708	19	into	into	ADP
inlawrev-3622	1708	20	its	its	PRON
inlawrev-3622	1708	21	four	four	NUM
inlawrev-3622	1708	22	billion	billion	NUM
inlawrev-3622	1708	23	medicaid	medicaid	NOUN
inlawrev-3622	1708	24	budge	budge	NOUN
inlawrev-3622	1708	25	for	for	ADP
inlawrev-3622	1708	26	fiscal	fiscal	ADJ
inlawrev-3622	1708	27	year	year	NOUN
inlawrev-3622	1708	28	2003	2003	NUM
inlawrev-3622	1708	29	and	and	CCONJ
inlawrev-3622	1708	30	that	that	SCONJ
inlawrev-3622	1708	31	the	the	DET
inlawrev-3622	1708	32	state	state	NOUN
inlawrev-3622	1708	33	would	would	AUX
inlawrev-3622	1708	34	loose	loose	VERB
inlawrev-3622	1708	35	$	$	SYM
inlawrev-3622	1708	36	126	126	NUM
inlawrev-3622	1708	37	million	million	NUM
inlawrev-3622	1708	38	in	in	ADP
inlawrev-3622	1708	39	medicaid	medicaid	PROPN
inlawrev-3622	1708	40	funds	fund	NOUN
inlawrev-3622	1708	41	if	if	SCONJ
inlawrev-3622	1708	42	the	the	DET
inlawrev-3622	1708	43	hcit	hcit	NOUN
inlawrev-3622	1708	44	were	be	AUX
inlawrev-3622	1708	45	not	not	PART
inlawrev-3622	1708	46	collected.385	collected.385	PROPN
inlawrev-3622	1708	47	furthermore	furthermore	ADV
inlawrev-3622	1708	48	,	,	PUNCT
inlawrev-3622	1708	49	the	the	DET
inlawrev-3622	1708	50	department	department	NOUN
inlawrev-3622	1708	51	offered	offer	VERB
inlawrev-3622	1708	52	that	that	DET
inlawrev-3622	1708	53	fssa	fssa	NOUN
inlawrev-3622	1708	54	in	in	ADP
inlawrev-3622	1708	55	particular	particular	ADJ
inlawrev-3622	1708	56	operated	operate	VERB
inlawrev-3622	1708	57	under	under	ADP
inlawrev-3622	1708	58	a	a	DET
inlawrev-3622	1708	59	$	$	SYM
inlawrev-3622	1708	60	250	250	NUM
inlawrev-3622	1708	61	million	million	NUM
inlawrev-3622	1708	62	budget	budget	NOUN
inlawrev-3622	1708	63	shortfall	shortfall	NOUN
inlawrev-3622	1708	64	in	in	ADP
inlawrev-3622	1708	65	fiscal	fiscal	ADJ
inlawrev-3622	1708	66	year	year	NOUN
inlawrev-3622	1708	67	2001	2001	NUM
inlawrev-3622	1708	68	.	.	PUNCT
inlawrev-3622	1709	1	it	it	PRON
inlawrev-3622	1709	2	then	then	ADV
inlawrev-3622	1709	3	stipulated	stipulate	VERB
inlawrev-3622	1709	4	that	that	SCONJ
inlawrev-3622	1709	5	that	that	SCONJ
inlawrev-3622	1709	6	the	the	DET
inlawrev-3622	1709	7	agency	agency	NOUN
inlawrev-3622	1709	8	would	would	AUX
inlawrev-3622	1709	9	loose	loose	VERB
inlawrev-3622	1709	10	$	$	SYM
inlawrev-3622	1709	11	57	57	NUM
inlawrev-3622	1709	12	million	million	NUM
inlawrev-3622	1709	13	in	in	ADP
inlawrev-3622	1709	14	matching	match	VERB
inlawrev-3622	1709	15	revenue	revenue	NOUN
inlawrev-3622	1709	16	if	if	SCONJ
inlawrev-3622	1709	17	the	the	DET
inlawrev-3622	1709	18	hcit	hcit	NOUN
inlawrev-3622	1709	19	were	be	AUX
inlawrev-3622	1709	20	not	not	PART
inlawrev-3622	1709	21	collected.386	collected.386	VERB
inlawrev-3622	1709	22	taking	take	VERB
inlawrev-3622	1709	23	into	into	ADP
inlawrev-3622	1709	24	account	account	NOUN
inlawrev-3622	1709	25	the	the	DET
inlawrev-3622	1709	26	gloomy	gloomy	ADJ
inlawrev-3622	1709	27	public	public	ADJ
inlawrev-3622	1709	28	financial	financial	ADJ
inlawrev-3622	1709	29	state	state	NOUN
inlawrev-3622	1709	30	and	and	CCONJ
inlawrev-3622	1709	31	the	the	DET
inlawrev-3622	1709	32	160,000	160,000	NUM
inlawrev-3622	1709	33	present	present	ADJ
inlawrev-3622	1709	34	refund	refund	NOUN
inlawrev-3622	1709	35	claims	claim	NOUN
inlawrev-3622	1709	36	,	,	PUNCT
inlawrev-3622	1709	37	the	the	DET
inlawrev-3622	1709	38	tax	tax	NOUN
inlawrev-3622	1709	39	court	court	NOUN
inlawrev-3622	1709	40	denied	deny	VERB
inlawrev-3622	1709	41	griffin	griffin	PROPN
inlawrev-3622	1709	42	's	's	PART
inlawrev-3622	1709	43	refund	refund	NOUN
inlawrev-3622	1709	44	request	request	NOUN
inlawrev-3622	1709	45	and	and	CCONJ
inlawrev-3622	1709	46	stayed	stay	VERB
inlawrev-3622	1709	47	griffin	griffin	PROPN
inlawrev-3622	1709	48	i	i	PRON
inlawrev-3622	1709	49	until	until	ADP
inlawrev-3622	1709	50	january	january	PROPN
inlawrev-3622	1709	51	1	1	NUM
inlawrev-3622	1709	52	,	,	PUNCT
inlawrev-3622	1709	53	2003	2003	NUM
inlawrev-3622	1709	54	.	.	PUNCT
inlawrev-3622	1710	1	38	38	NUM
inlawrev-3622	1710	2	?	?	PUNCT
inlawrev-3622	1711	1	it	it	PRON
inlawrev-3622	1711	2	reasoned	reason	VERB
inlawrev-3622	1711	3	that	that	SCONJ
inlawrev-3622	1711	4	the	the	DET
inlawrev-3622	1711	5	state	state	NOUN
inlawrev-3622	1711	6	should	should	AUX
inlawrev-3622	1711	7	be	be	AUX
inlawrev-3622	1711	8	afforded	afford	VERB
inlawrev-3622	1711	9	a	a	DET
inlawrev-3622	1711	10	reasonable	reasonable	ADJ
inlawrev-3622	1711	11	period	period	NOUN
inlawrev-3622	1711	12	oftime	oftime	NOUN
inlawrev-3622	1711	13	to	to	PART
inlawrev-3622	1711	14	fix	fix	VERB
inlawrev-3622	1711	15	the	the	DET
inlawrev-3622	1711	16	hcit	hcit	NOUN
inlawrev-3622	1711	17	rate	rate	NOUN
inlawrev-3622	1711	18	.	.	PUNCT
inlawrev-3622	1712	1	in	in	ADP
inlawrev-3622	1712	2	practical	practical	ADJ
inlawrev-3622	1712	3	terms	term	NOUN
inlawrev-3622	1712	4	,	,	PUNCT
inlawrev-3622	1712	5	this	this	DET
inlawrev-3622	1712	6	decision	decision	NOUN
inlawrev-3622	1712	7	permitted	permit	VERB
inlawrev-3622	1712	8	the	the	DET
inlawrev-3622	1712	9	state	state	NOUN
inlawrev-3622	1712	10	to	to	PART
inlawrev-3622	1712	11	collect	collect	VERB
inlawrev-3622	1712	12	hcit	hcit	NOUN
inlawrev-3622	1712	13	through	through	ADP
inlawrev-3622	1712	14	the	the	DET
inlawrev-3622	1712	15	november	november	PROPN
inlawrev-3622	1712	16	2002	2002	NUM
inlawrev-3622	1712	17	installment	installment	NOUN
inlawrev-3622	1712	18	of	of	ADP
inlawrev-3622	1712	19	property	property	NOUN
inlawrev-3622	1712	20	taxes	taxis	NOUN
inlawrev-3622	1712	21	,	,	PUNCT
inlawrev-3622	1712	22	but	but	CCONJ
inlawrev-3622	1712	23	forbid	forbid	VERB
inlawrev-3622	1712	24	assessment	assessment	NOUN
inlawrev-3622	1712	25	or	or	CCONJ
inlawrev-3622	1712	26	collection	collection	NOUN
inlawrev-3622	1712	27	after	after	ADP
inlawrev-3622	1712	28	january	january	PROPN
inlawrev-3622	1712	29	1	1	NUM
inlawrev-3622	1712	30	,	,	PUNCT
inlawrev-3622	1712	31	2003	2003	NUM
inlawrev-3622	1712	32	.	.	PUNCT
inlawrev-3622	1713	1	381	381	NUM
inlawrev-3622	1713	2	.	.	X
inlawrev-3622	1713	3	mat	mat	PROPN
inlawrev-3622	1713	4	958	958	NUM
inlawrev-3622	1713	5	.	.	PUNCT
inlawrev-3622	1714	1	382	382	NUM
inlawrev-3622	1714	2	.	.	X
inlawrev-3622	1714	3	mat	mat	NOUN
inlawrev-3622	1714	4	958	958	NUM
inlawrev-3622	1714	5	-	-	SYM
inlawrev-3622	1714	6	59	59	NUM
inlawrev-3622	1714	7	.	.	PUNCT
inlawrev-3622	1714	8	383	383	NUM
inlawrev-3622	1714	9	.	.	PUNCT
inlawrev-3622	1715	1	i	i	PRON
inlawrev-3622	1715	2	d.	d.	PROPN
inlawrev-3622	1715	3	at	at	ADP
inlawrev-3622	1715	4	959	959	NUM
inlawrev-3622	1715	5	.	.	PUNCT
inlawrev-3622	1716	1	384	384	NUM
inlawrev-3622	1716	2	.	.	PUNCT
inlawrev-3622	1717	1	i	i	PRON
inlawrev-3622	1717	2	d.	d.	PROPN
inlawrev-3622	1717	3	385	385	NUM
inlawrev-3622	1717	4	.	.	PUNCT
inlawrev-3622	1718	1	i	i	PRON
inlawrev-3622	1718	2	d.	d.	PROPN
inlawrev-3622	1718	3	386	386	NUM
inlawrev-3622	1718	4	.	.	PUNCT
inlawrev-3622	1719	1	i	i	PRON
inlawrev-3622	1719	2	d.	d.	PROPN
inlawrev-3622	1719	3	387	387	NUM
inlawrev-3622	1719	4	.	.	PUNCT
inlawrev-3622	1719	5	mat	mat	PROPN
inlawrev-3622	1719	6	960	960	NUM
inlawrev-3622	1719	7	.	.	PUNCT