id	sid	tid	token	lemma	pos
inlawrev-3683	1	1	indiana	indiana	PROPN
inlawrev-3683	1	2	law	law	PROPN
inlawrev-3683	1	3	review	review	VERB
inlawrev-3683	1	4	recent	recent	ADJ
inlawrev-3683	1	5	developments	development	NOUN
inlawrev-3683	1	6	in	in	ADP
inlawrev-3683	1	7	indiana	indiana	PROPN
inlawrev-3683	1	8	taxation	taxation	PROPN
inlawrev-3683	1	9	lawrence	lawrence	PROPN
inlawrev-3683	1	10	a.	a.	PROPN
inlawrev-3683	1	11	jegen	jegen	PROPN
inlawrev-3683	1	12	,	,	PUNCT
inlawrev-3683	1	13	iii	iii	PROPN
inlawrev-3683	1	14	*	*	X
inlawrev-3683	1	15	david	david	PROPN
inlawrev-3683	1	16	j.	j.	PROPN
inlawrev-3683	1	17	duncan	duncan	PROPN
inlawrev-3683	1	18	*	*	PROPN
inlawrev-3683	1	19	*	*	PUNCT
inlawrev-3683	1	20	introduction	introduction	NOUN
inlawrev-3683	1	21	the	the	DET
inlawrev-3683	1	22	1	1	NUM
inlawrev-3683	1	23	1	1	NUM
inlawrev-3683	1	24	3th	3th	NOUN
inlawrev-3683	1	25	general	general	ADJ
inlawrev-3683	1	26	assemby	assemby	PROPN
inlawrev-3683	1	27	,	,	PUNCT
inlawrev-3683	1	28	the	the	DET
inlawrev-3683	1	29	governor	governor	NOUN
inlawrev-3683	1	30	of	of	ADP
inlawrev-3683	1	31	indiana	indiana	PROPN
inlawrev-3683	1	32	,	,	PUNCT
inlawrev-3683	1	33	the	the	DET
inlawrev-3683	1	34	indiana	indiana	PROPN
inlawrev-3683	1	35	supreme	supreme	PROPN
inlawrev-3683	1	36	court	court	PROPN
inlawrev-3683	1	37	,	,	PUNCT
inlawrev-3683	1	38	and	and	CCONJ
inlawrev-3683	1	39	the	the	DET
inlawrev-3683	1	40	indiana	indiana	PROPN
inlawrev-3683	1	41	tax	tax	PROPN
inlawrev-3683	1	42	court	court	NOUN
inlawrev-3683	1	43	contributed	contribute	VERB
inlawrev-3683	1	44	changes	change	NOUN
inlawrev-3683	1	45	to	to	ADP
inlawrev-3683	1	46	the	the	DET
inlawrev-3683	1	47	indiana	indiana	PROPN
inlawrev-3683	1	48	tax	tax	NOUN
inlawrev-3683	1	49	laws	law	NOUN
inlawrev-3683	1	50	in	in	ADP
inlawrev-3683	1	51	2002	2002	NUM
inlawrev-3683	1	52	.	.	PUNCT
inlawrev-3683	2	1	this	this	DET
inlawrev-3683	2	2	article	article	NOUN
inlawrev-3683	2	3	highlights	highlight	VERB
inlawrev-3683	2	4	the	the	DET
inlawrev-3683	2	5	major	major	ADJ
inlawrev-3683	2	6	developments	development	NOUN
inlawrev-3683	2	7	that	that	PRON
inlawrev-3683	2	8	occurred	occur	VERB
inlawrev-3683	2	9	throughout	throughout	ADP
inlawrev-3683	2	10	the	the	DET
inlawrev-3683	2	11	year	year	NOUN
inlawrev-3683	2	12	.	.	PUNCT
inlawrev-3683	2	13	'	'	PUNCT
inlawrev-3683	3	1	whenever	whenever	SCONJ
inlawrev-3683	3	2	the	the	DET
inlawrev-3683	3	3	term	term	NOUN
inlawrev-3683	3	4	"	"	PUNCT
inlawrev-3683	3	5	general	general	ADJ
inlawrev-3683	3	6	assembly	assembly	NOUN
inlawrev-3683	3	7	"	"	PUNCT
inlawrev-3683	3	8	is	be	AUX
inlawrev-3683	3	9	used	use	VERB
inlawrev-3683	3	10	in	in	ADP
inlawrev-3683	3	11	this	this	DET
inlawrev-3683	3	12	article	article	NOUN
inlawrev-3683	3	13	,	,	PUNCT
inlawrev-3683	3	14	such	such	ADJ
inlawrev-3683	3	15	term	term	NOUN
inlawrev-3683	3	16	shall	shall	AUX
inlawrev-3683	3	17	refer	refer	VERB
inlawrev-3683	3	18	only	only	ADV
inlawrev-3683	3	19	to	to	ADP
inlawrev-3683	3	20	the	the	DET
inlawrev-3683	3	21	indiana	indiana	PROPN
inlawrev-3683	3	22	general	general	PROPN
inlawrev-3683	3	23	assembly	assembly	NOUN
inlawrev-3683	3	24	.	.	PUNCT
inlawrev-3683	4	1	whenever	whenever	SCONJ
inlawrev-3683	4	2	the	the	DET
inlawrev-3683	4	3	term	term	NOUN
inlawrev-3683	4	4	"	"	PUNCT
inlawrev-3683	4	5	state	state	NOUN
inlawrev-3683	4	6	board	board	NOUN
inlawrev-3683	4	7	"	"	PUNCT
inlawrev-3683	4	8	is	be	AUX
inlawrev-3683	4	9	used	use	VERB
inlawrev-3683	4	10	in	in	ADP
inlawrev-3683	4	11	this	this	DET
inlawrev-3683	4	12	article	article	NOUN
inlawrev-3683	4	13	,	,	PUNCT
inlawrev-3683	4	14	such	such	ADJ
inlawrev-3683	4	15	term	term	NOUN
inlawrev-3683	4	16	shall	shall	AUX
inlawrev-3683	4	17	refer	refer	VERB
inlawrev-3683	4	18	only	only	ADV
inlawrev-3683	4	19	to	to	ADP
inlawrev-3683	4	20	the	the	DET
inlawrev-3683	4	21	indiana	indiana	PROPN
inlawrev-3683	4	22	state	state	PROPN
inlawrev-3683	4	23	board	board	PROPN
inlawrev-3683	4	24	oftax	oftax	NOUN
inlawrev-3683	4	25	commissioners	commissioner	NOUN
inlawrev-3683	4	26	.	.	PUNCT
inlawrev-3683	5	1	whenever	whenever	SCONJ
inlawrev-3683	5	2	the	the	DET
inlawrev-3683	5	3	term	term	NOUN
inlawrev-3683	5	4	"	"	PUNCT
inlawrev-3683	5	5	indiana	indiana	PROPN
inlawrev-3683	5	6	board	board	PROPN
inlawrev-3683	5	7	"	"	PUNCT
inlawrev-3683	5	8	is	be	AUX
inlawrev-3683	5	9	used	use	VERB
inlawrev-3683	5	10	in	in	ADP
inlawrev-3683	5	11	this	this	DET
inlawrev-3683	5	12	article	article	NOUN
inlawrev-3683	5	13	,	,	PUNCT
inlawrev-3683	5	14	such	such	ADJ
inlawrev-3683	5	15	term	term	NOUN
inlawrev-3683	5	16	shall	shall	AUX
inlawrev-3683	5	17	refer	refer	VERB
inlawrev-3683	5	18	only	only	ADV
inlawrev-3683	5	19	to	to	ADP
inlawrev-3683	5	20	the	the	DET
inlawrev-3683	5	21	indiana	indiana	PROPN
inlawrev-3683	5	22	board	board	PROPN
inlawrev-3683	5	23	of	of	ADP
inlawrev-3683	5	24	tax	tax	NOUN
inlawrev-3683	5	25	review	review	NOUN
inlawrev-3683	5	26	.	.	PUNCT
inlawrev-3683	6	1	whenever	whenever	SCONJ
inlawrev-3683	6	2	the	the	DET
inlawrev-3683	6	3	term	term	NOUN
inlawrev-3683	6	4	"	"	PUNCT
inlawrev-3683	6	5	department	department	NOUN
inlawrev-3683	6	6	"	"	PUNCT
inlawrev-3683	6	7	is	be	AUX
inlawrev-3683	6	8	used	use	VERB
inlawrev-3683	6	9	in	in	ADP
inlawrev-3683	6	10	this	this	DET
inlawrev-3683	6	11	article	article	NOUN
inlawrev-3683	6	12	,	,	PUNCT
inlawrev-3683	6	13	such	such	ADJ
inlawrev-3683	6	14	term	term	NOUN
inlawrev-3683	6	15	shall	shall	AUX
inlawrev-3683	6	16	refer	refer	VERB
inlawrev-3683	6	17	only	only	ADV
inlawrev-3683	6	18	to	to	ADP
inlawrev-3683	6	19	the	the	DET
inlawrev-3683	6	20	indiana	indiana	PROPN
inlawrev-3683	6	21	department	department	PROPN
inlawrev-3683	6	22	of	of	ADP
inlawrev-3683	6	23	state	state	PROPN
inlawrev-3683	6	24	revenue	revenue	NOUN
inlawrev-3683	6	25	.	.	PUNCT
inlawrev-3683	7	1	whenever	whenever	SCONJ
inlawrev-3683	7	2	the	the	DET
inlawrev-3683	7	3	term	term	NOUN
inlawrev-3683	7	4	"	"	PUNCT
inlawrev-3683	7	5	tax	tax	NOUN
inlawrev-3683	7	6	court	court	NOUN
inlawrev-3683	7	7	"	"	PUNCT
inlawrev-3683	7	8	is	be	AUX
inlawrev-3683	7	9	used	use	VERB
inlawrev-3683	7	10	in	in	ADP
inlawrev-3683	7	11	this	this	DET
inlawrev-3683	7	12	article	article	NOUN
inlawrev-3683	7	13	,	,	PUNCT
inlawrev-3683	7	14	such	such	ADJ
inlawrev-3683	7	15	term	term	NOUN
inlawrev-3683	7	16	shall	shall	AUX
inlawrev-3683	7	17	refer	refer	VERB
inlawrev-3683	7	18	only	only	ADV
inlawrev-3683	7	19	to	to	ADP
inlawrev-3683	7	20	the	the	DET
inlawrev-3683	7	21	indiana	indiana	PROPN
inlawrev-3683	7	22	tax	tax	PROPN
inlawrev-3683	7	23	court	court	NOUN
inlawrev-3683	7	24	.	.	PUNCT
inlawrev-3683	8	1	i.	i.	PROPN
inlawrev-3683	8	2	indiana	indiana	PROPN
inlawrev-3683	8	3	general	general	PROPN
inlawrev-3683	8	4	assembly	assembly	PROPN
inlawrev-3683	8	5	legislation	legislation	NOUN
inlawrev-3683	8	6	the	the	DET
inlawrev-3683	8	7	1	1	NUM
inlawrev-3683	8	8	1	1	NUM
inlawrev-3683	8	9	3th	3th	PROPN
inlawrev-3683	8	10	indiana	indiana	PROPN
inlawrev-3683	8	11	general	general	PROPN
inlawrev-3683	8	12	assembly	assembly	PROPN
inlawrev-3683	8	13	passed	pass	VERB
inlawrev-3683	8	14	a	a	DET
inlawrev-3683	8	15	number	number	NOUN
inlawrev-3683	8	16	of	of	ADP
inlawrev-3683	8	17	legislative	legislative	ADJ
inlawrev-3683	8	18	changes	change	NOUN
inlawrev-3683	8	19	affecting	affect	VERB
inlawrev-3683	8	20	indiana	indiana	PROPN
inlawrev-3683	8	21	taxpayers	taxpayer	NOUN
inlawrev-3683	8	22	.	.	PUNCT
inlawrev-3683	9	1	many	many	ADJ
inlawrev-3683	9	2	of	of	ADP
inlawrev-3683	9	3	these	these	DET
inlawrev-3683	9	4	changes	change	NOUN
inlawrev-3683	9	5	were	be	AUX
inlawrev-3683	9	6	executed	execute	VERB
inlawrev-3683	9	7	to	to	ADP
inlawrev-3683	9	8	fine	fine	ADJ
inlawrev-3683	9	9	-	-	PUNCT
inlawrev-3683	9	10	tune	tune	NOUN
inlawrev-3683	9	11	existing	exist	VERB
inlawrev-3683	9	12	tax	tax	NOUN
inlawrev-3683	9	13	laws	law	NOUN
inlawrev-3683	9	14	.	.	PUNCT
inlawrev-3683	10	1	significant	significant	ADJ
inlawrev-3683	10	2	policy	policy	NOUN
inlawrev-3683	10	3	changes	change	NOUN
inlawrev-3683	10	4	occurred	occur	VERB
inlawrev-3683	10	5	in	in	ADP
inlawrev-3683	10	6	the	the	DET
inlawrev-3683	10	7	following	follow	VERB
inlawrev-3683	10	8	major	major	ADJ
inlawrev-3683	10	9	areas	area	NOUN
inlawrev-3683	10	10	of	of	ADP
inlawrev-3683	10	11	taxation	taxation	NOUN
inlawrev-3683	10	12	:	:	PUNCT
inlawrev-3683	10	13	gaming	game	VERB
inlawrev-3683	10	14	taxes	taxis	NOUN
inlawrev-3683	10	15	;	;	PUNCT
inlawrev-3683	10	16	utility	utility	NOUN
inlawrev-3683	10	17	receipts	receipt	NOUN
inlawrev-3683	10	18	tax	tax	NOUN
inlawrev-3683	10	19	;	;	PUNCT
inlawrev-3683	10	20	sales	sale	NOUN
inlawrev-3683	10	21	and	and	CCONJ
inlawrev-3683	10	22	use	use	VERB
inlawrev-3683	10	23	tax	tax	NOUN
inlawrev-3683	10	24	;	;	PUNCT
inlawrev-3683	10	25	state	state	NOUN
inlawrev-3683	10	26	and	and	CCONJ
inlawrev-3683	10	27	local	local	ADJ
inlawrev-3683	10	28	income	income	NOUN
inlawrev-3683	10	29	taxes	taxis	NOUN
inlawrev-3683	10	30	;	;	PUNCT
inlawrev-3683	10	31	inheritance	inheritance	NOUN
inlawrev-3683	10	32	tax	tax	NOUN
inlawrev-3683	10	33	;	;	PUNCT
inlawrev-3683	10	34	financial	financial	ADJ
inlawrev-3683	10	35	institution	institution	NOUN
inlawrev-3683	10	36	tax	tax	NOUN
inlawrev-3683	10	37	;	;	PUNCT
inlawrev-3683	10	38	special	special	ADJ
inlawrev-3683	10	39	fuel	fuel	NOUN
inlawrev-3683	10	40	tax	tax	NOUN
inlawrev-3683	10	41	;	;	PUNCT
inlawrev-3683	10	42	aircraft	aircraft	NOUN
inlawrev-3683	10	43	license	license	NOUN
inlawrev-3683	10	44	excise	excise	NOUN
inlawrev-3683	10	45	tax	tax	NOUN
inlawrev-3683	10	46	;	;	PUNCT
inlawrev-3683	10	47	tobacco	tobacco	NOUN
inlawrev-3683	10	48	products	product	NOUN
inlawrev-3683	10	49	taxes	taxis	NOUN
inlawrev-3683	10	50	;	;	PUNCT
inlawrev-3683	10	51	tax	tax	NOUN
inlawrev-3683	10	52	administration	administration	NOUN
inlawrev-3683	10	53	;	;	PUNCT
inlawrev-3683	10	54	innkeepers	innkeeper	NOUN
inlawrev-3683	10	55	'	'	PART
inlawrev-3683	10	56	tax	tax	NOUN
inlawrev-3683	10	57	;	;	PUNCT
inlawrev-3683	10	58	and	and	CCONJ
inlawrev-3683	10	59	,	,	PUNCT
inlawrev-3683	10	60	various	various	ADJ
inlawrev-3683	10	61	other	other	ADJ
inlawrev-3683	10	62	provisions	provision	NOUN
inlawrev-3683	10	63	.	.	PUNCT
inlawrev-3683	11	1	a.	a.	NOUN
inlawrev-3683	11	2	gaming	gaming	NOUN
inlawrev-3683	11	3	tax	tax	NOUN
inlawrev-3683	11	4	the	the	DET
inlawrev-3683	11	5	general	general	ADJ
inlawrev-3683	11	6	assembly	assembly	NOUN
inlawrev-3683	11	7	redefined	redefine	VERB
inlawrev-3683	11	8	a	a	DET
inlawrev-3683	11	9	marketing	marketing	NOUN
inlawrev-3683	11	10	sheet	sheet	NOUN
inlawrev-3683	11	11	used	use	VERB
inlawrev-3683	11	12	in	in	ADP
inlawrev-3683	11	13	charity	charity	NOUN
inlawrev-3683	11	14	gaming	gaming	NOUN
inlawrev-3683	11	15	as	as	ADP
inlawrev-3683	11	16	additional	additional	ADJ
inlawrev-3683	11	17	information	information	NOUN
inlawrev-3683	11	18	published	publish	VERB
inlawrev-3683	11	19	about	about	ADP
inlawrev-3683	11	20	a	a	DET
inlawrev-3683	11	21	wagering	wagering	ADJ
inlawrev-3683	11	22	game	game	NOUN
inlawrev-3683	11	23	that	that	PRON
inlawrev-3683	11	24	describes	describe	VERB
inlawrev-3683	11	25	winnings^	winnings^	NOUN
inlawrev-3683	11	26	and	and	CCONJ
inlawrev-3683	11	27	required	require	VERB
inlawrev-3683	11	28	the	the	DET
inlawrev-3683	11	29	marketing	marketing	NOUN
inlawrev-3683	11	30	sheets	sheet	NOUN
inlawrev-3683	11	31	to	to	PART
inlawrev-3683	11	32	be	be	AUX
inlawrev-3683	11	33	maintained	maintain	VERB
inlawrev-3683	11	34	for	for	ADP
inlawrev-3683	11	35	the	the	DET
inlawrev-3683	11	36	lesser	less	ADJ
inlawrev-3683	11	37	of	of	ADP
inlawrev-3683	11	38	either	either	DET
inlawrev-3683	11	39	six	six	NUM
inlawrev-3683	11	40	years	year	NOUN
inlawrev-3683	11	41	or	or	CCONJ
inlawrev-3683	11	42	until	until	ADP
inlawrev-3683	11	43	the	the	DET
inlawrev-3683	11	44	end	end	NOUN
inlawrev-3683	11	45	of	of	ADP
inlawrev-3683	11	46	an	an	DET
inlawrev-3683	11	47	audit	audit	NOUN
inlawrev-3683	11	48	in	in	ADP
inlawrev-3683	11	49	which	which	PRON
inlawrev-3683	11	50	such	such	ADJ
inlawrev-3683	11	51	marketing	marketing	NOUN
inlawrev-3683	11	52	sheets	sheet	NOUN
inlawrev-3683	11	53	may	may	AUX
inlawrev-3683	11	54	be	be	AUX
inlawrev-3683	11	55	audited.-^	audited.-^	NOUN
inlawrev-3683	11	56	similarly	similarly	ADV
inlawrev-3683	11	57	,	,	PUNCT
inlawrev-3683	11	58	radio	radio	NOUN
inlawrev-3683	11	59	advertisements	advertisement	NOUN
inlawrev-3683	11	60	announcing	announce	VERB
inlawrev-3683	11	61	charity	charity	NOUN
inlawrev-3683	11	62	gaming	gaming	NOUN
inlawrev-3683	11	63	events	event	NOUN
inlawrev-3683	11	64	are	be	AUX
inlawrev-3683	11	65	required	require	VERB
inlawrev-3683	11	66	to	to	PART
inlawrev-3683	11	67	announce	announce	VERB
inlawrev-3683	11	68	the	the	DET
inlawrev-3683	11	69	name	name	NOUN
inlawrev-3683	11	70	of	of	ADP
inlawrev-3683	11	71	the	the	DET
inlawrev-3683	11	72	qualified	qualified	ADJ
inlawrev-3683	11	73	organization	organization	NOUN
inlawrev-3683	11	74	conducting	conduct	VERB
inlawrev-3683	11	75	the	the	DET
inlawrev-3683	11	76	*	*	PUNCT
inlawrev-3683	11	77	thomas	thomas	PROPN
inlawrev-3683	11	78	f.	f.	PROPN
inlawrev-3683	11	79	sheehan	sheehan	PROPN
inlawrev-3683	11	80	professor	professor	PROPN
inlawrev-3683	11	81	of	of	ADP
inlawrev-3683	11	82	tax	tax	NOUN
inlawrev-3683	11	83	law	law	NOUN
inlawrev-3683	11	84	and	and	CCONJ
inlawrev-3683	11	85	policy	policy	NOUN
inlawrev-3683	11	86	,	,	PUNCT
inlawrev-3683	11	87	indiana	indiana	PROPN
inlawrev-3683	11	88	university	university	PROPN
inlawrev-3683	11	89	school	school	NOUN
inlawrev-3683	11	90	of	of	ADP
inlawrev-3683	11	91	law	law	NOUN
inlawrev-3683	11	92	—	—	PUNCT
inlawrev-3683	11	93	indianapolis	indianapolis	PROPN
inlawrev-3683	11	94	.	.	PUNCT
inlawrev-3683	12	1	b.a	b.a	PROPN
inlawrev-3683	12	2	.	.	PROPN
inlawrev-3683	12	3	,	,	PUNCT
inlawrev-3683	12	4	beloit	beloit	NOUN
inlawrev-3683	12	5	college	college	NOUN
inlawrev-3683	12	6	;	;	PUNCT
inlawrev-3683	12	7	m.b.a	m.b.a	NOUN
inlawrev-3683	12	8	.	.	PROPN
inlawrev-3683	12	9	,	,	PUNCT
inlawrev-3683	12	10	j.d	j.d	PROPN
inlawrev-3683	12	11	.	.	PROPN
inlawrev-3683	12	12	,	,	PUNCT
inlawrev-3683	12	13	university	university	PROPN
inlawrev-3683	12	14	of	of	ADP
inlawrev-3683	12	15	michigan	michigan	PROPN
inlawrev-3683	12	16	;	;	PUNCT
inlawrev-3683	12	17	l.l.m	l.l.m	NOUN
inlawrev-3683	12	18	.	.	PROPN
inlawrev-3683	12	19	,	,	PUNCT
inlawrev-3683	12	20	new	new	PROPN
inlawrev-3683	12	21	york	york	PROPN
inlawrev-3683	12	22	university	university	PROPN
inlawrev-3683	12	23	.	.	PUNCT
inlawrev-3683	13	1	*	*	PUNCT
inlawrev-3683	13	2	*	*	PUNCT
inlawrev-3683	13	3	j.d	j.d	PROPN
inlawrev-3683	13	4	.	.	PROPN
inlawrev-3683	13	5	candidate	candidate	PROPN
inlawrev-3683	13	6	,	,	PUNCT
inlawrev-3683	13	7	2004	2004	NUM
inlawrev-3683	13	8	,	,	PUNCT
inlawrev-3683	13	9	indiana	indiana	PROPN
inlawrev-3683	13	10	university	university	PROPN
inlawrev-3683	13	11	school	school	NOUN
inlawrev-3683	13	12	of	of	ADP
inlawrev-3683	13	13	law	law	NOUN
inlawrev-3683	13	14	—	—	PUNCT
inlawrev-3683	13	15	indianapolis	indianapolis	PROPN
inlawrev-3683	13	16	;	;	PUNCT
inlawrev-3683	13	17	b.s	b.s	PROPN
inlawrev-3683	13	18	.	.	PROPN
inlawrev-3683	13	19	,	,	PUNCT
inlawrev-3683	13	20	2001	2001	NUM
inlawrev-3683	13	21	,	,	PUNCT
inlawrev-3683	13	22	indiana	indiana	PROPN
inlawrev-3683	13	23	university	university	PROPN
inlawrev-3683	13	24	.	.	PUNCT
inlawrev-3683	14	1	1	1	X
inlawrev-3683	14	2	.	.	X
inlawrev-3683	14	3	for	for	ADP
inlawrev-3683	14	4	comprehensive	comprehensive	ADJ
inlawrev-3683	14	5	information	information	NOUN
inlawrev-3683	14	6	concerning	concern	VERB
inlawrev-3683	14	7	the	the	DET
inlawrev-3683	14	8	indiana	indiana	PROPN
inlawrev-3683	14	9	tax	tax	PROPN
inlawrev-3683	14	10	court	court	NOUN
inlawrev-3683	14	11	,	,	PUNCT
inlawrev-3683	14	12	the	the	DET
inlawrev-3683	14	13	indiana	indiana	PROPN
inlawrev-3683	14	14	department	department	PROPN
inlawrev-3683	14	15	ofstate	ofstate	PROPN
inlawrev-3683	14	16	revenue	revenue	NOUN
inlawrev-3683	14	17	,	,	PUNCT
inlawrev-3683	14	18	the	the	DET
inlawrev-3683	14	19	indiana	indiana	PROPN
inlawrev-3683	14	20	state	state	PROPN
inlawrev-3683	14	21	board	board	PROPN
inlawrev-3683	14	22	oftax	oftax	NOUN
inlawrev-3683	14	23	commissioners	commissioner	NOUN
inlawrev-3683	14	24	,	,	PUNCT
inlawrev-3683	14	25	and	and	CCONJ
inlawrev-3683	14	26	a	a	DET
inlawrev-3683	14	27	variety	variety	NOUN
inlawrev-3683	14	28	ofother	ofother	NOUN
inlawrev-3683	14	29	tax	tax	NOUN
inlawrev-3683	14	30	-	-	PUNCT
inlawrev-3683	14	31	related	relate	VERB
inlawrev-3683	14	32	information	information	NOUN
inlawrev-3683	14	33	,	,	PUNCT
inlawrev-3683	14	34	visit	visit	VERB
inlawrev-3683	14	35	the	the	DET
inlawrev-3683	14	36	access	access	NOUN
inlawrev-3683	14	37	indiana	indiana	PROPN
inlawrev-3683	14	38	website	website	NOUN
inlawrev-3683	14	39	at	at	ADP
inlawrev-3683	14	40	http://www.accessindiana.org	http://www.accessindiana.org	NUM
inlawrev-3683	14	41	.	.	PUNCT
inlawrev-3683	15	1	2	2	X
inlawrev-3683	15	2	.	.	X
inlawrev-3683	15	3	ind	ind	PROPN
inlawrev-3683	15	4	.	.	PUNCT
inlawrev-3683	16	1	code	code	PROPN
inlawrev-3683	16	2	§	§	PROPN
inlawrev-3683	16	3	4	4	NUM
inlawrev-3683	16	4	-	-	SYM
inlawrev-3683	16	5	32	32	NUM
inlawrev-3683	16	6	-	-	SYM
inlawrev-3683	16	7	6	6	NUM
inlawrev-3683	16	8	^	^	SYM
inlawrev-3683	16	9	16.5	16.5	NUM
inlawrev-3683	16	10	(	(	PUNCT
inlawrev-3683	16	11	eff	eff	PROPN
inlawrev-3683	16	12	.	.	PROPN
inlawrev-3683	17	1	july	july	PROPN
inlawrev-3683	17	2	1	1	NUM
inlawrev-3683	17	3	,	,	PUNCT
inlawrev-3683	17	4	2003	2003	NUM
inlawrev-3683	17	5	)	)	PUNCT
inlawrev-3683	17	6	.	.	PUNCT
inlawrev-3683	18	1	3	3	X
inlawrev-3683	18	2	.	.	X
inlawrev-3683	18	3	see	see	VERB
inlawrev-3683	18	4	i	i	PROPN
inlawrev-3683	18	5	d	d	PROPN
inlawrev-3683	18	6	§	§	PROPN
inlawrev-3683	18	7	4	4	NUM
inlawrev-3683	18	8	-	-	SYM
inlawrev-3683	18	9	32	32	NUM
inlawrev-3683	18	10	-	-	PUNCT
inlawrev-3683	18	11	13	13	NUM
inlawrev-3683	18	12	-	-	SYM
inlawrev-3683	18	13	6	6	NUM
inlawrev-3683	18	14	(	(	PUNCT
inlawrev-3683	18	15	eff	eff	PROPN
inlawrev-3683	18	16	.	.	PROPN
inlawrev-3683	19	1	july	july	PROPN
inlawrev-3683	19	2	i	i	PROPN
inlawrev-3683	19	3	,	,	PUNCT
inlawrev-3683	19	4	2003	2003	NUM
inlawrev-3683	19	5	)	)	PUNCT
inlawrev-3683	19	6	.	.	PUNCT
inlawrev-3683	20	1	1	1	NUM
inlawrev-3683	20	2	344	344	NUM
inlawrev-3683	20	3	indiana	indiana	PROPN
inlawrev-3683	20	4	law	law	PROPN
inlawrev-3683	20	5	review	review	NOUN
inlawrev-3683	20	6	[	[	X
inlawrev-3683	20	7	vol	vol	NOUN
inlawrev-3683	20	8	.	.	PUNCT
inlawrev-3683	21	1	37	37	NUM
inlawrev-3683	21	2	:	:	SYM
inlawrev-3683	21	3	1	1	NUM
inlawrev-3683	21	4	343	343	NUM
inlawrev-3683	21	5	event	event	NOUN
inlawrev-3683	21	6	along	along	ADP
inlawrev-3683	21	7	with	with	ADP
inlawrev-3683	21	8	that	that	DET
inlawrev-3683	21	9	organization	organization	NOUN
inlawrev-3683	21	10	's	's	PART
inlawrev-3683	21	11	license	license	NOUN
inlawrev-3683	21	12	number	number	NOUN
inlawrev-3683	21	13	.	.	PUNCT
inlawrev-3683	21	14	"	"	PUNCT
inlawrev-3683	21	15	*	*	PUNCT
inlawrev-3683	21	16	a	a	DET
inlawrev-3683	21	17	licensed	licensed	ADJ
inlawrev-3683	21	18	indiana	indiana	NOUN
inlawrev-3683	21	19	manufacturer	manufacturer	NOUN
inlawrev-3683	21	20	or	or	CCONJ
inlawrev-3683	21	21	distributor	distributor	NOUN
inlawrev-3683	21	22	is	be	AUX
inlawrev-3683	21	23	now	now	ADV
inlawrev-3683	21	24	required	require	VERB
inlawrev-3683	21	25	to	to	PART
inlawrev-3683	21	26	provide	provide	VERB
inlawrev-3683	21	27	the	the	DET
inlawrev-3683	21	28	department	department	NOUN
inlawrev-3683	21	29	with	with	ADP
inlawrev-3683	21	30	a	a	DET
inlawrev-3683	21	31	list	list	NOUN
inlawrev-3683	21	32	ofany	ofany	NOUN
inlawrev-3683	21	33	bingo	bingo	NOUN
inlawrev-3683	21	34	supplies	supply	NOUN
inlawrev-3683	21	35	,	,	PUNCT
inlawrev-3683	21	36	punchboards	punchboard	NOUN
inlawrev-3683	21	37	,	,	PUNCT
inlawrev-3683	21	38	or	or	CCONJ
inlawrev-3683	21	39	tip	tip	NOUN
inlawrev-3683	21	40	boards	board	NOUN
inlawrev-3683	21	41	that	that	PRON
inlawrev-3683	21	42	are	be	AUX
inlawrev-3683	21	43	destroyed	destroy	VERB
inlawrev-3683	21	44	,	,	PUNCT
inlawrev-3683	21	45	discontinued	discontinue	VERB
inlawrev-3683	21	46	,	,	PUNCT
inlawrev-3683	21	47	or	or	CCONJ
inlawrev-3683	21	48	rendered	render	VERB
inlawrev-3683	21	49	unusable.^	unusable.^	NOUN
inlawrev-3683	21	50	this	this	DET
inlawrev-3683	21	51	list	list	NOUN
inlawrev-3683	21	52	must	must	AUX
inlawrev-3683	21	53	include	include	VERB
inlawrev-3683	21	54	the	the	DET
inlawrev-3683	21	55	quantity	quantity	NOUN
inlawrev-3683	21	56	,	,	PUNCT
inlawrev-3683	21	57	description	description	NOUN
inlawrev-3683	21	58	,	,	PUNCT
inlawrev-3683	21	59	and	and	CCONJ
inlawrev-3683	21	60	serial	serial	ADJ
inlawrev-3683	21	61	number	number	NOUN
inlawrev-3683	21	62	of	of	ADP
inlawrev-3683	21	63	any	any	DET
inlawrev-3683	21	64	items	item	NOUN
inlawrev-3683	21	65	destroyed	destroy	VERB
inlawrev-3683	21	66	as	as	ADV
inlawrev-3683	21	67	well	well	ADV
inlawrev-3683	21	68	as	as	ADP
inlawrev-3683	21	69	the	the	DET
inlawrev-3683	21	70	date	date	NOUN
inlawrev-3683	21	71	upon	upon	SCONJ
inlawrev-3683	21	72	which	which	PRON
inlawrev-3683	21	73	such	such	ADJ
inlawrev-3683	21	74	items	item	NOUN
inlawrev-3683	21	75	were	be	AUX
inlawrev-3683	21	76	destroyed	destroy	VERB
inlawrev-3683	21	77	.	.	PUNCT
inlawrev-3683	22	1	however	however	ADV
inlawrev-3683	22	2	,	,	PUNCT
inlawrev-3683	22	3	defective	defective	ADJ
inlawrev-3683	22	4	items	item	NOUN
inlawrev-3683	22	5	are	be	AUX
inlawrev-3683	22	6	not	not	PART
inlawrev-3683	22	7	to	to	PART
inlawrev-3683	22	8	be	be	AUX
inlawrev-3683	22	9	listed	list	VERB
inlawrev-3683	22	10	therein.^	therein.^	NOUN
inlawrev-3683	22	11	as	as	SCONJ
inlawrev-3683	22	12	a	a	DET
inlawrev-3683	22	13	filing	filing	NOUN
inlawrev-3683	22	14	requirement	requirement	NOUN
inlawrev-3683	22	15	,	,	PUNCT
inlawrev-3683	22	16	a	a	DET
inlawrev-3683	22	17	licensed	licensed	ADJ
inlawrev-3683	22	18	indiana	indiana	NOUN
inlawrev-3683	22	19	manufacturer	manufacturer	NOUN
inlawrev-3683	22	20	or	or	CCONJ
inlawrev-3683	22	21	distributor	distributor	NOUN
inlawrev-3683	22	22	is	be	AUX
inlawrev-3683	22	23	required	require	VERB
inlawrev-3683	22	24	to	to	PART
inlawrev-3683	22	25	file	file	VERB
inlawrev-3683	22	26	a	a	DET
inlawrev-3683	22	27	quarterly	quarterly	ADJ
inlawrev-3683	22	28	report	report	NOUN
inlawrev-3683	22	29	with	with	ADP
inlawrev-3683	22	30	the	the	DET
inlawrev-3683	22	31	department	department	NOUN
inlawrev-3683	22	32	listing	list	VERB
inlawrev-3683	22	33	their	their	PRON
inlawrev-3683	22	34	sales	sale	NOUN
inlawrev-3683	22	35	of	of	ADP
inlawrev-3683	22	36	supplies	supply	NOUN
inlawrev-3683	22	37	,	,	PUNCT
inlawrev-3683	22	38	devices	device	NOUN
inlawrev-3683	22	39	,	,	PUNCT
inlawrev-3683	22	40	and	and	CCONJ
inlawrev-3683	22	41	equipment.^	equipment.^	NOUN
inlawrev-3683	22	42	it	it	PRON
inlawrev-3683	22	43	is	be	AUX
inlawrev-3683	22	44	now	now	ADV
inlawrev-3683	22	45	provided	provide	VERB
inlawrev-3683	22	46	that	that	SCONJ
inlawrev-3683	22	47	the	the	DET
inlawrev-3683	22	48	indiana	indiana	PROPN
inlawrev-3683	22	49	administrative	administrative	ADJ
inlawrev-3683	22	50	orders	order	NOUN
inlawrev-3683	22	51	and	and	CCONJ
inlawrev-3683	22	52	procedures	procedure	NOUN
inlawrev-3683	22	53	act	act	VERB
inlawrev-3683	22	54	applies	apply	VERB
inlawrev-3683	22	55	to	to	ADP
inlawrev-3683	22	56	protests	protest	NOUN
inlawrev-3683	22	57	and	and	CCONJ
inlawrev-3683	22	58	hearings	hearing	NOUN
inlawrev-3683	22	59	to	to	PART
inlawrev-3683	22	60	charity	charity	NOUN
inlawrev-3683	22	61	gaming	gaming	NOUN
inlawrev-3683	22	62	held	hold	VERB
inlawrev-3683	22	63	by	by	ADP
inlawrev-3683	22	64	the	the	DET
inlawrev-3683	22	65	department.^	department.^	NOUN
inlawrev-3683	22	66	the	the	DET
inlawrev-3683	22	67	general	general	ADJ
inlawrev-3683	22	68	assembly	assembly	NOUN
inlawrev-3683	22	69	also	also	ADV
inlawrev-3683	22	70	required	require	VERB
inlawrev-3683	22	71	that	that	SCONJ
inlawrev-3683	22	72	all	all	DET
inlawrev-3683	22	73	manufacturers	manufacturer	NOUN
inlawrev-3683	22	74	or	or	CCONJ
inlawrev-3683	22	75	distributors	distributor	NOUN
inlawrev-3683	22	76	provide	provide	VERB
inlawrev-3683	22	77	the	the	DET
inlawrev-3683	22	78	department	department	NOUN
inlawrev-3683	22	79	with	with	ADP
inlawrev-3683	22	80	any	any	DET
inlawrev-3683	22	81	requested	request	VERB
inlawrev-3683	22	82	records	record	NOUN
inlawrev-3683	22	83	within	within	ADP
inlawrev-3683	22	84	72	72	NUM
inlawrev-3683	22	85	hours	hour	NOUN
inlawrev-3683	22	86	of	of	ADP
inlawrev-3683	22	87	such	such	ADJ
inlawrev-3683	22	88	request.^	request.^	NOUN
inlawrev-3683	22	89	in	in	ADP
inlawrev-3683	22	90	addition	addition	NOUN
inlawrev-3683	22	91	,	,	PUNCT
inlawrev-3683	22	92	the	the	DET
inlawrev-3683	22	93	general	general	ADJ
inlawrev-3683	22	94	assembly	assembly	NOUN
inlawrev-3683	22	95	clarified	clarify	VERB
inlawrev-3683	22	96	that	that	SCONJ
inlawrev-3683	22	97	the	the	DET
inlawrev-3683	22	98	excise	excise	NOUN
inlawrev-3683	22	99	tax	tax	NOUN
inlawrev-3683	22	100	imposed	impose	VERB
inlawrev-3683	22	101	on	on	ADP
inlawrev-3683	22	102	gaming	gaming	NOUN
inlawrev-3683	22	103	card	card	NOUN
inlawrev-3683	22	104	sales	sale	NOUN
inlawrev-3683	22	105	of	of	ADP
inlawrev-3683	22	106	qualified	qualified	ADJ
inlawrev-3683	22	107	organizations	organization	NOUN
inlawrev-3683	22	108	is	be	AUX
inlawrev-3683	22	109	to	to	PART
inlawrev-3683	22	110	be	be	AUX
inlawrev-3683	22	111	10	10	NUM
inlawrev-3683	22	112	%	%	NOUN
inlawrev-3683	22	113	of	of	ADP
inlawrev-3683	22	114	the	the	DET
inlawrev-3683	22	115	purchase	purchase	NOUN
inlawrev-3683	22	116	price	price	NOUN
inlawrev-3683	22	117	paid	pay	VERB
inlawrev-3683	22	118	by	by	ADP
inlawrev-3683	22	119	that	that	DET
inlawrev-3683	22	120	organization	organization	NOUN
inlawrev-3683	22	121	for	for	ADP
inlawrev-3683	22	122	pull	pull	NOUN
inlawrev-3683	22	123	tabs	tab	NOUN
inlawrev-3683	22	124	,	,	PUNCT
inlawrev-3683	22	125	punchboards	punchboard	NOUN
inlawrev-3683	22	126	,	,	PUNCT
inlawrev-3683	22	127	and	and	CCONJ
inlawrev-3683	22	128	tip	tip	NOUN
inlawrev-3683	22	129	boards	board	NOUN
inlawrev-3683	22	130	,	,	PUNCT
inlawrev-3683	22	131	'	'	PUNCT
inlawrev-3683	22	132	°	°	CCONJ
inlawrev-3683	22	133	and	and	CCONJ
inlawrev-3683	22	134	that	that	SCONJ
inlawrev-3683	22	135	the	the	DET
inlawrev-3683	22	136	gaming	gaming	NOUN
inlawrev-3683	22	137	card	card	NOUN
inlawrev-3683	22	138	excise	excise	NOUN
inlawrev-3683	22	139	tax	tax	NOUN
inlawrev-3683	22	140	is	be	AUX
inlawrev-3683	22	141	to	to	PART
inlawrev-3683	22	142	be	be	AUX
inlawrev-3683	22	143	imposed	impose	VERB
inlawrev-3683	22	144	upon	upon	SCONJ
inlawrev-3683	22	145	the	the	DET
inlawrev-3683	22	146	licensed	licensed	ADJ
inlawrev-3683	22	147	distributor	distributor	NOUN
inlawrev-3683	22	148	at	at	ADP
inlawrev-3683	22	149	the	the	DET
inlawrev-3683	22	150	time	time	NOUN
inlawrev-3683	22	151	when	when	SCONJ
inlawrev-3683	22	152	the	the	DET
inlawrev-3683	22	153	supplies	supply	NOUN
inlawrev-3683	22	154	are	be	AUX
inlawrev-3683	22	155	actually	actually	ADV
inlawrev-3683	22	156	distributed	distribute	VERB
inlawrev-3683	22	157	in	in	ADP
inlawrev-3683	22	158	indiana	indiana	PROPN
inlawrev-3683	22	159	.	.	PUNCT
inlawrev-3683	22	160	"	"	PUNCT
inlawrev-3683	23	1	the	the	DET
inlawrev-3683	23	2	general	general	ADJ
inlawrev-3683	23	3	assembly	assembly	NOUN
inlawrev-3683	23	4	further	far	ADV
inlawrev-3683	23	5	provided	provide	VERB
inlawrev-3683	23	6	that	that	SCONJ
inlawrev-3683	23	7	if	if	SCONJ
inlawrev-3683	23	8	any	any	DET
inlawrev-3683	23	9	employee	employee	NOUN
inlawrev-3683	23	10	or	or	CCONJ
inlawrev-3683	23	11	officer	officer	NOUN
inlawrev-3683	23	12	of	of	ADP
inlawrev-3683	23	13	a	a	DET
inlawrev-3683	23	14	licensed	licensed	ADJ
inlawrev-3683	23	15	manufacturer	manufacturer	NOUN
inlawrev-3683	23	16	or	or	CCONJ
inlawrev-3683	23	17	distributor	distributor	NOUN
inlawrev-3683	23	18	is	be	AUX
inlawrev-3683	23	19	a	a	DET
inlawrev-3683	23	20	member	member	NOUN
inlawrev-3683	23	21	of	of	ADP
inlawrev-3683	23	22	a	a	DET
inlawrev-3683	23	23	civic	civic	ADJ
inlawrev-3683	23	24	or	or	CCONJ
inlawrev-3683	23	25	religious	religious	ADJ
inlawrev-3683	23	26	organization	organization	NOUN
inlawrev-3683	23	27	which	which	PRON
inlawrev-3683	23	28	holds	hold	VERB
inlawrev-3683	23	29	a	a	DET
inlawrev-3683	23	30	charity	charity	NOUN
inlawrev-3683	23	31	gaming	gaming	NOUN
inlawrev-3683	23	32	license	license	NOUN
inlawrev-3683	23	33	,	,	PUNCT
inlawrev-3683	23	34	that	that	DET
inlawrev-3683	23	35	membership	membership	NOUN
inlawrev-3683	23	36	may	may	AUX
inlawrev-3683	23	37	not	not	PART
inlawrev-3683	23	38	be	be	AUX
inlawrev-3683	23	39	construed	construe	VERB
inlawrev-3683	23	40	as	as	ADP
inlawrev-3683	23	41	an	an	DET
inlawrev-3683	23	42	affiliation	affiliation	NOUN
inlawrev-3683	23	43	with	with	ADP
inlawrev-3683	23	44	the	the	DET
inlawrev-3683	23	45	organization	organization	NOUN
inlawrev-3683	23	46	's	's	PART
inlawrev-3683	23	47	charity	charity	NOUN
inlawrev-3683	23	48	gaming	gaming	NOUN
inlawrev-3683	23	49	operations	operation	NOUN
inlawrev-3683	23	50	.	.	PUNCT
inlawrev-3683	24	1	'^	'^	NOUN
inlawrev-3683	24	2	changes	change	NOUN
inlawrev-3683	24	3	were	be	AUX
inlawrev-3683	24	4	also	also	ADV
inlawrev-3683	24	5	made	make	VERB
inlawrev-3683	24	6	to	to	ADP
inlawrev-3683	24	7	the	the	DET
inlawrev-3683	24	8	riverboat	riverboat	NOUN
inlawrev-3683	24	9	gaming	gaming	NOUN
inlawrev-3683	24	10	tax	tax	NOUN
inlawrev-3683	24	11	law	law	NOUN
inlawrev-3683	24	12	.	.	PUNCT
inlawrev-3683	25	1	for	for	ADP
inlawrev-3683	25	2	example	example	NOUN
inlawrev-3683	25	3	,	,	PUNCT
inlawrev-3683	25	4	the	the	DET
inlawrev-3683	25	5	riverboat	riverboat	NOUN
inlawrev-3683	25	6	admissions	admission	NOUN
inlawrev-3683	25	7	taxes	taxis	NOUN
inlawrev-3683	25	8	were	be	AUX
inlawrev-3683	25	9	raised	raise	VERB
inlawrev-3683	25	10	in	in	ADP
inlawrev-3683	25	11	orange	orange	PROPN
inlawrev-3683	25	12	county	county	PROPN
inlawrev-3683	25	13	to	to	ADP
inlawrev-3683	25	14	four	four	NUM
inlawrev-3683	25	15	dollars	dollar	NOUN
inlawrev-3683	25	16	(	(	PUNCT
inlawrev-3683	25	17	$	$	SYM
inlawrev-3683	25	18	4.00	4.00	NUM
inlawrev-3683	25	19	)	)	PUNCT
inlawrev-3683	25	20	per	per	ADP
inlawrev-3683	25	21	admission,'^	admission,'^	NOUN
inlawrev-3683	25	22	and	and	CCONJ
inlawrev-3683	25	23	a	a	DET
inlawrev-3683	25	24	riverboat	riverboat	NOUN
inlawrev-3683	25	25	which	which	PRON
inlawrev-3683	25	26	implements	implement	VERB
inlawrev-3683	25	27	flexible	flexible	ADJ
inlawrev-3683	25	28	scheduling	scheduling	NOUN
inlawrev-3683	25	29	during	during	ADP
inlawrev-3683	25	30	a	a	DET
inlawrev-3683	25	31	fiscal	fiscal	ADJ
inlawrev-3683	25	32	year	year	NOUN
inlawrev-3683	25	33	must	must	AUX
inlawrev-3683	25	34	now	now	ADV
inlawrev-3683	25	35	calculate	calculate	VERB
inlawrev-3683	25	36	its	its	PRON
inlawrev-3683	25	37	gaming	gaming	NOUN
inlawrev-3683	25	38	tax	tax	NOUN
inlawrev-3683	25	39	liability	liability	NOUN
inlawrev-3683	25	40	from	from	ADP
inlawrev-3683	25	41	june	june	PROPN
inlawrev-3683	25	42	30	30	NUM
inlawrev-3683	25	43	,	,	PUNCT
inlawrev-3683	25	44	2002	2002	NUM
inlawrev-3683	25	45	instead	instead	ADV
inlawrev-3683	25	46	of	of	ADP
inlawrev-3683	25	47	from	from	ADP
inlawrev-3683	25	48	the	the	DET
inlawrev-3683	25	49	time	time	NOUN
inlawrev-3683	25	50	at	at	ADP
inlawrev-3683	25	51	which	which	PRON
inlawrev-3683	25	52	the	the	DET
inlawrev-3683	25	53	flexible	flexible	ADJ
inlawrev-3683	25	54	scheduling	scheduling	NOUN
inlawrev-3683	25	55	is	be	AUX
inlawrev-3683	25	56	actually	actually	ADV
inlawrev-3683	25	57	implemented	implement	VERB
inlawrev-3683	25	58	.	.	PUNCT
inlawrev-3683	26	1	"	"	PUNCT
inlawrev-3683	26	2	*	*	PUNCT
inlawrev-3683	26	3	to	to	PART
inlawrev-3683	26	4	compensate	compensate	VERB
inlawrev-3683	26	5	for	for	ADP
inlawrev-3683	26	6	this	this	DET
inlawrev-3683	26	7	change	change	NOUN
inlawrev-3683	26	8	,	,	PUNCT
inlawrev-3683	26	9	two	two	NUM
inlawrev-3683	26	10	adjusting	adjust	VERB
inlawrev-3683	26	11	payments	payment	NOUN
inlawrev-3683	26	12	will	will	AUX
inlawrev-3683	26	13	be	be	AUX
inlawrev-3683	26	14	due	due	ADJ
inlawrev-3683	26	15	in	in	ADP
inlawrev-3683	26	16	two	two	NUM
inlawrev-3683	26	17	equal	equal	ADJ
inlawrev-3683	26	18	installments	installment	NOUN
inlawrev-3683	26	19	on	on	ADP
inlawrev-3683	26	20	july	july	PROPN
inlawrev-3683	26	21	1	1	NUM
inlawrev-3683	26	22	,	,	PUNCT
inlawrev-3683	26	23	2003	2003	NUM
inlawrev-3683	26	24	and	and	CCONJ
inlawrev-3683	26	25	july	july	PROPN
inlawrev-3683	26	26	1	1	NUM
inlawrev-3683	26	27	,	,	PUNCT
inlawrev-3683	26	28	2004.'^	2004.'^	PROPN
inlawrev-3683	26	29	similarly	similarly	ADV
inlawrev-3683	26	30	,	,	PUNCT
inlawrev-3683	26	31	if	if	SCONJ
inlawrev-3683	26	32	a	a	DET
inlawrev-3683	26	33	riverboat	riverboat	NOUN
inlawrev-3683	26	34	eliminates	eliminate	VERB
inlawrev-3683	26	35	flexible	flexible	ADJ
inlawrev-3683	26	36	scheduling	scheduling	NOUN
inlawrev-3683	26	37	during	during	ADP
inlawrev-3683	26	38	a	a	DET
inlawrev-3683	26	39	fiscal	fiscal	ADJ
inlawrev-3683	26	40	year	year	NOUN
inlawrev-3683	26	41	,	,	PUNCT
inlawrev-3683	26	42	then	then	ADV
inlawrev-3683	26	43	the	the	DET
inlawrev-3683	26	44	gaming	gaming	NOUN
inlawrev-3683	26	45	tax	tax	NOUN
inlawrev-3683	26	46	liability	liability	NOUN
inlawrev-3683	26	47	must	must	AUX
inlawrev-3683	26	48	be	be	AUX
inlawrev-3683	26	49	calculated	calculate	VERB
inlawrev-3683	26	50	as	as	SCONJ
inlawrev-3683	26	51	though	though	SCONJ
inlawrev-3683	26	52	flexible	flexible	ADJ
inlawrev-3683	26	53	scheduling	scheduling	NOUN
inlawrev-3683	26	54	were	be	AUX
inlawrev-3683	26	55	in	in	ADP
inlawrev-3683	26	56	effect	effect	NOUN
inlawrev-3683	26	57	until	until	ADP
inlawrev-3683	26	58	the	the	DET
inlawrev-3683	26	59	end	end	NOUN
inlawrev-3683	26	60	of	of	ADP
inlawrev-3683	26	61	that	that	DET
inlawrev-3683	26	62	fiscal	fiscal	ADJ
inlawrev-3683	26	63	year	year	NOUN
inlawrev-3683	26	64	.	.	PUNCT
inlawrev-3683	26	65	'	'	PUNCT
inlawrev-3683	27	1	^	^	PUNCT
inlawrev-3683	27	2	4	4	X
inlawrev-3683	27	3	.	.	X
inlawrev-3683	27	4	see	see	VERB
inlawrev-3683	27	5	i	i	PRON
inlawrev-3683	27	6	d.	d.	PROPN
inlawrev-3683	27	7	§	§	PROPN
inlawrev-3683	27	8	4	4	NUM
inlawrev-3683	27	9	-	-	SYM
inlawrev-3683	27	10	32	32	NUM
inlawrev-3683	27	11	-	-	PUNCT
inlawrev-3683	27	12	9	9	NUM
inlawrev-3683	27	13	-	-	SYM
inlawrev-3683	27	14	35	35	NUM
inlawrev-3683	27	15	(	(	PUNCT
inlawrev-3683	27	16	eff	eff	PROPN
inlawrev-3683	27	17	.	.	PROPN
inlawrev-3683	28	1	july	july	PROPN
inlawrev-3683	28	2	1	1	NUM
inlawrev-3683	28	3	,	,	PUNCT
inlawrev-3683	28	4	2003	2003	NUM
inlawrev-3683	28	5	)	)	PUNCT
inlawrev-3683	28	6	.	.	PUNCT
inlawrev-3683	29	1	5	5	X
inlawrev-3683	29	2	.	.	X
inlawrev-3683	29	3	see	see	VERB
inlawrev-3683	29	4	i	i	PRON
inlawrev-3683	29	5	d.	d.	PROPN
inlawrev-3683	29	6	§	§	PROPN
inlawrev-3683	29	7	4	4	NUM
inlawrev-3683	29	8	-	-	SYM
inlawrev-3683	29	9	32	32	NUM
inlawrev-3683	29	10	-	-	PUNCT
inlawrev-3683	29	11	13	13	NUM
inlawrev-3683	29	12	-	-	SYM
inlawrev-3683	29	13	7	7	NUM
inlawrev-3683	29	14	(	(	PUNCT
inlawrev-3683	29	15	eff	eff	PROPN
inlawrev-3683	29	16	.	.	PROPN
inlawrev-3683	30	1	july	july	PROPN
inlawrev-3683	30	2	1	1	NUM
inlawrev-3683	30	3	,	,	PUNCT
inlawrev-3683	30	4	2003	2003	NUM
inlawrev-3683	30	5	)	)	PUNCT
inlawrev-3683	30	6	.	.	PUNCT
inlawrev-3683	31	1	6	6	X
inlawrev-3683	31	2	.	.	X
inlawrev-3683	32	1	i	i	AUX
inlawrev-3683	32	2	d	d	PROPN
inlawrev-3683	32	3	7	7	X
inlawrev-3683	32	4	.	.	PUNCT
inlawrev-3683	32	5	see	see	VERB
inlawrev-3683	33	1	i	i	PROPN
inlawrev-3683	33	2	d	d	PROPN
inlawrev-3683	33	3	§	§	PROPN
inlawrev-3683	33	4	4	4	NUM
inlawrev-3683	33	5	-	-	SYM
inlawrev-3683	33	6	32	32	NUM
inlawrev-3683	33	7	-	-	PUNCT
inlawrev-3683	33	8	13	13	NUM
inlawrev-3683	33	9	-	-	SYM
inlawrev-3683	33	10	8	8	NUM
inlawrev-3683	33	11	(	(	PUNCT
inlawrev-3683	33	12	eff	eff	PROPN
inlawrev-3683	33	13	.	.	PROPN
inlawrev-3683	34	1	july	july	PROPN
inlawrev-3683	34	2	1	1	NUM
inlawrev-3683	34	3	,	,	PUNCT
inlawrev-3683	34	4	2003	2003	NUM
inlawrev-3683	34	5	)	)	PUNCT
inlawrev-3683	34	6	.	.	PUNCT
inlawrev-3683	35	1	8	8	X
inlawrev-3683	35	2	.	.	X
inlawrev-3683	35	3	see	see	VERB
inlawrev-3683	35	4	i	i	PROPN
inlawrev-3683	35	5	d	d	PROPN
inlawrev-3683	35	6	§	§	PROPN
inlawrev-3683	35	7	4	4	NUM
inlawrev-3683	35	8	-	-	SYM
inlawrev-3683	35	9	32	32	NUM
inlawrev-3683	35	10	-	-	PUNCT
inlawrev-3683	35	11	8	8	NUM
inlawrev-3683	35	12	-	-	SYM
inlawrev-3683	35	13	5	5	NUM
inlawrev-3683	35	14	.	.	NOUN
inlawrev-3683	35	15	9	9	NUM
inlawrev-3683	35	16	.	.	X
inlawrev-3683	36	1	see	see	VERB
inlawrev-3683	37	1	i	i	PROPN
inlawrev-3683	37	2	d	d	PROPN
inlawrev-3683	37	3	§	§	PROPN
inlawrev-3683	37	4	4	4	NUM
inlawrev-3683	37	5	-	-	SYM
inlawrev-3683	37	6	32	32	NUM
inlawrev-3683	37	7	-	-	PUNCT
inlawrev-3683	37	8	13	13	NUM
inlawrev-3683	37	9	-	-	SYM
inlawrev-3683	37	10	8	8	NUM
inlawrev-3683	37	11	(	(	PUNCT
inlawrev-3683	37	12	eff	eff	PROPN
inlawrev-3683	37	13	.	.	PROPN
inlawrev-3683	38	1	july	july	PROPN
inlawrev-3683	38	2	1	1	NUM
inlawrev-3683	38	3	,	,	PUNCT
inlawrev-3683	38	4	2003	2003	NUM
inlawrev-3683	38	5	)	)	PUNCT
inlawrev-3683	38	6	.	.	PUNCT
inlawrev-3683	39	1	10	10	X
inlawrev-3683	39	2	.	.	X
inlawrev-3683	39	3	see	see	VERB
inlawrev-3683	39	4	i	i	PROPN
inlawrev-3683	39	5	d	d	PROPN
inlawrev-3683	39	6	§	§	PROPN
inlawrev-3683	39	7	4	4	NUM
inlawrev-3683	39	8	-	-	SYM
inlawrev-3683	39	9	32	32	NUM
inlawrev-3683	39	10	-	-	SYM
inlawrev-3683	39	11	15	15	NUM
inlawrev-3683	39	12	-	-	SYM
inlawrev-3683	39	13	1	1	NUM
inlawrev-3683	39	14	(	(	PUNCT
inlawrev-3683	39	15	eff	eff	PROPN
inlawrev-3683	39	16	.	.	PROPN
inlawrev-3683	40	1	july	july	PROPN
inlawrev-3683	40	2	1	1	NUM
inlawrev-3683	40	3	,	,	PUNCT
inlawrev-3683	40	4	2003	2003	NUM
inlawrev-3683	40	5	)	)	PUNCT
inlawrev-3683	40	6	.	.	PUNCT
inlawrev-3683	41	1	11	11	NUM
inlawrev-3683	41	2	.	.	X
inlawrev-3683	42	1	see	see	VERB
inlawrev-3683	43	1	i	i	PROPN
inlawrev-3683	43	2	d	d	PROPN
inlawrev-3683	43	3	§	§	PROPN
inlawrev-3683	43	4	4	4	NUM
inlawrev-3683	43	5	-	-	SYM
inlawrev-3683	43	6	32	32	NUM
inlawrev-3683	43	7	-	-	PUNCT
inlawrev-3683	43	8	15	15	NUM
inlawrev-3683	43	9	-	-	SYM
inlawrev-3683	43	10	2	2	NUM
inlawrev-3683	43	11	(	(	PUNCT
inlawrev-3683	43	12	eff	eff	PROPN
inlawrev-3683	43	13	july	july	PROPN
inlawrev-3683	43	14	1	1	NUM
inlawrev-3683	43	15	,	,	PUNCT
inlawrev-3683	43	16	2003	2003	NUM
inlawrev-3683	43	17	)	)	PUNCT
inlawrev-3683	43	18	.	.	PUNCT
inlawrev-3683	44	1	12	12	NUM
inlawrev-3683	44	2	.	.	PUNCT
inlawrev-3683	45	1	see	see	VERB
inlawrev-3683	46	1	i	i	PROPN
inlawrev-3683	46	2	d	d	PROPN
inlawrev-3683	46	3	§	§	PROPN
inlawrev-3683	46	4	4	4	NUM
inlawrev-3683	46	5	-	-	SYM
inlawrev-3683	46	6	32	32	NUM
inlawrev-3683	46	7	-	-	PUNCT
inlawrev-3683	46	8	9	9	NUM
inlawrev-3683	46	9	-	-	SYM
inlawrev-3683	46	10	35	35	NUM
inlawrev-3683	46	11	(	(	PUNCT
inlawrev-3683	46	12	eff	eff	PROPN
inlawrev-3683	46	13	july	july	PROPN
inlawrev-3683	46	14	1	1	NUM
inlawrev-3683	46	15	,	,	PUNCT
inlawrev-3683	46	16	2003	2003	NUM
inlawrev-3683	46	17	)	)	PUNCT
inlawrev-3683	46	18	.	.	PUNCT
inlawrev-3683	47	1	13	13	NUM
inlawrev-3683	47	2	.	.	X
inlawrev-3683	48	1	5ee	5ee	ADJ
inlawrev-3683	48	2	/	/	SYM
inlawrev-3683	48	3	w.	w.	PROPN
inlawrev-3683	48	4	§	§	PROPN
inlawrev-3683	48	5	4	4	NUM
inlawrev-3683	48	6	-	-	SYM
inlawrev-3683	48	7	33	33	NUM
inlawrev-3683	48	8	-	-	PUNCT
inlawrev-3683	48	9	12	12	NUM
inlawrev-3683	48	10	-	-	SYM
inlawrev-3683	48	11	1	1	NUM
inlawrev-3683	48	12	(	(	PUNCT
inlawrev-3683	48	13	eff	eff	PROPN
inlawrev-3683	48	14	.	.	PROPN
inlawrev-3683	48	15	july	july	PROPN
inlawrev-3683	48	16	1,2003	1,2003	NUM
inlawrev-3683	48	17	)	)	PUNCT
inlawrev-3683	48	18	.	.	PUNCT
inlawrev-3683	49	1	14	14	NUM
inlawrev-3683	49	2	.	.	PUNCT
inlawrev-3683	50	1	see	see	VERB
inlawrev-3683	51	1	i	i	PROPN
inlawrev-3683	51	2	d	d	PROPN
inlawrev-3683	51	3	§	§	PROPN
inlawrev-3683	51	4	4	4	NUM
inlawrev-3683	51	5	-	-	SYM
inlawrev-3683	51	6	33	33	NUM
inlawrev-3683	51	7	-	-	PUNCT
inlawrev-3683	51	8	13	13	NUM
inlawrev-3683	51	9	-	-	SYM
inlawrev-3683	51	10	1	1	NUM
inlawrev-3683	51	11	.5	.5	NUM
inlawrev-3683	51	12	(	(	PUNCT
inlawrev-3683	51	13	retroactive	retroactive	ADJ
inlawrev-3683	51	14	to	to	ADP
inlawrev-3683	51	15	july	july	PROPN
inlawrev-3683	51	16	1	1	NUM
inlawrev-3683	51	17	,	,	PUNCT
inlawrev-3683	51	18	2002	2002	NUM
inlawrev-3683	51	19	)	)	PUNCT
inlawrev-3683	51	20	.	.	PUNCT
inlawrev-3683	52	1	15	15	X
inlawrev-3683	52	2	.	.	PUNCT
inlawrev-3683	53	1	i	i	PRON
inlawrev-3683	53	2	d	d	PROPN
inlawrev-3683	53	3	16	16	NUM
inlawrev-3683	53	4	.	.	PUNCT
inlawrev-3683	54	1	i	i	PRON
inlawrev-3683	54	2	d	d	PROPN
inlawrev-3683	54	3	2004	2004	NUM
inlawrev-3683	54	4	]	]	PUNCT
inlawrev-3683	54	5	taxation	taxation	NOUN
inlawrev-3683	54	6	1345	1345	NUM
inlawrev-3683	54	7	b.	b.	PROPN
inlawrev-3683	54	8	utility	utility	NOUN
inlawrev-3683	54	9	receipts	receipt	NOUN
inlawrev-3683	54	10	tax	tax	VERB
inlawrev-3683	54	11	the	the	DET
inlawrev-3683	54	12	general	general	ADJ
inlawrev-3683	54	13	assembly	assembly	NOUN
inlawrev-3683	54	14	corrected	correct	VERB
inlawrev-3683	54	15	an	an	DET
inlawrev-3683	54	16	erroneous	erroneous	ADJ
inlawrev-3683	54	17	reference	reference	NOUN
inlawrev-3683	54	18	to	to	ADP
inlawrev-3683	54	19	the	the	DET
inlawrev-3683	54	20	definition	definition	NOUN
inlawrev-3683	54	21	of	of	ADP
inlawrev-3683	54	22	the	the	DET
inlawrev-3683	54	23	term	term	NOUN
inlawrev-3683	54	24	"	"	PUNCT
inlawrev-3683	54	25	political	political	ADJ
inlawrev-3683	54	26	subdivision	subdivision	NOUN
inlawrev-3683	54	27	"	"	PUNCT
inlawrev-3683	54	28	as	as	ADV
inlawrev-3683	54	29	well	well	ADV
inlawrev-3683	54	30	as	as	ADP
inlawrev-3683	54	31	various	various	ADJ
inlawrev-3683	54	32	references	reference	NOUN
inlawrev-3683	54	33	to	to	ADP
inlawrev-3683	54	34	repealed	repeal	VERB
inlawrev-3683	54	35	gross	gross	ADJ
inlawrev-3683	54	36	income	income	NOUN
inlawrev-3683	54	37	tax	tax	NOUN
inlawrev-3683	54	38	sectionsj	sectionsj	NOUN
inlawrev-3683	54	39	^	^	PUNCT
inlawrev-3683	54	40	also	also	ADV
inlawrev-3683	54	41	,	,	PUNCT
inlawrev-3683	54	42	the	the	DET
inlawrev-3683	54	43	section	section	NOUN
inlawrev-3683	54	44	for	for	ADP
inlawrev-3683	54	45	underpayment	underpayment	ADJ
inlawrev-3683	54	46	ofthe	ofthe	NOUN
inlawrev-3683	54	47	estimated	estimate	VERB
inlawrev-3683	54	48	utility	utility	NOUN
inlawrev-3683	54	49	receipt	receipt	NOUN
inlawrev-3683	54	50	taxes	taxis	NOUN
inlawrev-3683	54	51	now	now	ADV
inlawrev-3683	54	52	provides	provide	VERB
inlawrev-3683	54	53	that	that	SCONJ
inlawrev-3683	54	54	payments	payment	NOUN
inlawrev-3683	54	55	must	must	AUX
inlawrev-3683	54	56	be	be	AUX
inlawrev-3683	54	57	at	at	ADV
inlawrev-3683	54	58	least	least	ADV
inlawrev-3683	54	59	20	20	NUM
inlawrev-3683	54	60	%	%	NOUN
inlawrev-3683	54	61	of	of	ADP
inlawrev-3683	54	62	the	the	DET
inlawrev-3683	54	63	final	final	ADJ
inlawrev-3683	54	64	tax	tax	NOUN
inlawrev-3683	54	65	liability	liability	NOUN
inlawrev-3683	54	66	for	for	ADP
inlawrev-3683	54	67	the	the	DET
inlawrev-3683	54	68	current	current	ADJ
inlawrev-3683	54	69	taxable	taxable	ADJ
inlawrev-3683	54	70	year	year	NOUN
inlawrev-3683	54	71	or	or	CCONJ
inlawrev-3683	54	72	25	25	NUM
inlawrev-3683	54	73	%	%	NOUN
inlawrev-3683	54	74	of	of	ADP
inlawrev-3683	54	75	the	the	DET
inlawrev-3683	54	76	tax	tax	NOUN
inlawrev-3683	54	77	liability	liability	NOUN
inlawrev-3683	54	78	for	for	ADP
inlawrev-3683	54	79	the	the	DET
inlawrev-3683	54	80	previous	previous	ADJ
inlawrev-3683	54	81	year	year	NOUN
inlawrev-3683	54	82	in	in	ADP
inlawrev-3683	54	83	order	order	NOUN
inlawrev-3683	54	84	to	to	PART
inlawrev-3683	54	85	avoid	avoid	VERB
inlawrev-3683	54	86	a	a	DET
inlawrev-3683	54	87	penalty	penalty	NOUN
inlawrev-3683	54	88	.	.	PUNCT
inlawrev-3683	55	1	'^	'^	NOUN
inlawrev-3683	55	2	similarly	similarly	ADV
inlawrev-3683	55	3	,	,	PUNCT
inlawrev-3683	55	4	the	the	DET
inlawrev-3683	55	5	penalty	penalty	NOUN
inlawrev-3683	55	6	for	for	ADP
inlawrev-3683	55	7	underpayment	underpayment	NOUN
inlawrev-3683	55	8	is	be	AUX
inlawrev-3683	55	9	to	to	PART
inlawrev-3683	55	10	be	be	AUX
inlawrev-3683	55	11	calculated	calculate	VERB
inlawrev-3683	55	12	separately	separately	ADV
inlawrev-3683	55	13	from	from	ADP
inlawrev-3683	55	14	the	the	DET
inlawrev-3683	55	15	penalty	penalty	NOUN
inlawrev-3683	55	16	for	for	ADP
inlawrev-3683	55	17	underpayment	underpayment	ADJ
inlawrev-3683	55	18	ofthe	ofthe	NOUN
inlawrev-3683	55	19	adjusted	adjust	VERB
inlawrev-3683	55	20	gross	gross	ADJ
inlawrev-3683	55	21	income	income	NOUN
inlawrev-3683	55	22	tax	tax	NOUN
inlawrev-3683	55	23	.	.	PUNCT
inlawrev-3683	56	1	'^	'^	AUX
inlawrev-3683	56	2	the	the	DET
inlawrev-3683	56	3	general	general	ADJ
inlawrev-3683	56	4	assembly	assembly	NOUN
inlawrev-3683	56	5	also	also	ADV
inlawrev-3683	56	6	clarified	clarify	VERB
inlawrev-3683	56	7	that	that	SCONJ
inlawrev-3683	56	8	gross	gross	ADJ
inlawrev-3683	56	9	receipts	receipt	NOUN
inlawrev-3683	56	10	received	receive	VERB
inlawrev-3683	56	11	by	by	ADP
inlawrev-3683	56	12	a	a	DET
inlawrev-3683	56	13	political	political	ADJ
inlawrev-3683	56	14	subdivision	subdivision	NOUN
inlawrev-3683	56	15	for	for	ADP
inlawrev-3683	56	16	sewer	sewer	NOUN
inlawrev-3683	56	17	and	and	CCONJ
inlawrev-3683	56	18	sewage	sewage	NOUN
inlawrev-3683	56	19	services	service	NOUN
inlawrev-3683	56	20	are	be	AUX
inlawrev-3683	56	21	exempt	exempt	ADJ
inlawrev-3683	56	22	from	from	ADP
inlawrev-3683	56	23	the	the	DET
inlawrev-3683	56	24	utility	utility	NOUN
inlawrev-3683	56	25	receipts	receipt	NOUN
inlawrev-3683	56	26	tax.^	tax.^	PROPN
inlawrev-3683	56	27	°	°	PROPN
inlawrev-3683	56	28	c.	c.	NOUN
inlawrev-3683	56	29	sales	sale	NOUN
inlawrev-3683	56	30	and	and	CCONJ
inlawrev-3683	56	31	use	use	VERB
inlawrev-3683	56	32	tax	tax	NOUN
inlawrev-3683	56	33	the	the	DET
inlawrev-3683	56	34	general	general	ADJ
inlawrev-3683	56	35	assembly	assembly	NOUN
inlawrev-3683	56	36	made	make	VERB
inlawrev-3683	56	37	a	a	DET
inlawrev-3683	56	38	number	number	NOUN
inlawrev-3683	56	39	of	of	ADP
inlawrev-3683	56	40	clarifications	clarification	NOUN
inlawrev-3683	56	41	of	of	ADP
inlawrev-3683	56	42	definitions	definition	NOUN
inlawrev-3683	56	43	and	and	CCONJ
inlawrev-3683	56	44	provided	provide	VERB
inlawrev-3683	56	45	several	several	ADJ
inlawrev-3683	56	46	new	new	ADJ
inlawrev-3683	56	47	definitions	definition	NOUN
inlawrev-3683	56	48	to	to	ADP
inlawrev-3683	56	49	the	the	DET
inlawrev-3683	56	50	sales	sale	NOUN
inlawrev-3683	56	51	and	and	CCONJ
inlawrev-3683	56	52	use	use	VERB
inlawrev-3683	56	53	tax	tax	NOUN
inlawrev-3683	56	54	law	law	NOUN
inlawrev-3683	56	55	with	with	ADP
inlawrev-3683	56	56	respect	respect	NOUN
inlawrev-3683	56	57	to	to	ADP
inlawrev-3683	56	58	gross	gross	ADJ
inlawrev-3683	56	59	retail	retail	ADJ
inlawrev-3683	56	60	income	income	NOUN
inlawrev-3683	56	61	,	,	PUNCT
inlawrev-3683	56	62	alcoholic	alcoholic	ADJ
inlawrev-3683	56	63	beverages	beverage	NOUN
inlawrev-3683	56	64	,	,	PUNCT
inlawrev-3683	56	65	candy	candy	NOUN
inlawrev-3683	56	66	,	,	PUNCT
inlawrev-3683	56	67	computers	computer	NOUN
inlawrev-3683	56	68	and	and	CCONJ
inlawrev-3683	56	69	computer	computer	NOUN
inlawrev-3683	56	70	software	software	NOUN
inlawrev-3683	56	71	,	,	PUNCT
inlawrev-3683	56	72	dietary	dietary	ADJ
inlawrev-3683	56	73	supplements	supplement	NOUN
inlawrev-3683	56	74	,	,	PUNCT
inlawrev-3683	56	75	drugs	drug	NOUN
inlawrev-3683	56	76	,	,	PUNCT
inlawrev-3683	56	77	durable	durable	ADJ
inlawrev-3683	56	78	medical	medical	ADJ
inlawrev-3683	56	79	equipment	equipment	NOUN
inlawrev-3683	56	80	,	,	PUNCT
inlawrev-3683	56	81	food	food	NOUN
inlawrev-3683	56	82	and	and	CCONJ
inlawrev-3683	56	83	food	food	NOUN
inlawrev-3683	56	84	ingredients	ingredient	NOUN
inlawrev-3683	56	85	,	,	PUNCT
inlawrev-3683	56	86	mobility	mobility	NOUN
inlawrev-3683	56	87	enhancing	enhance	VERB
inlawrev-3683	56	88	equipment	equipment	NOUN
inlawrev-3683	56	89	,	,	PUNCT
inlawrev-3683	56	90	prewritten	prewritten	VERB
inlawrev-3683	56	91	computer	computer	NOUN
inlawrev-3683	56	92	software	software	NOUN
inlawrev-3683	56	93	,	,	PUNCT
inlawrev-3683	56	94	prosthetic	prosthetic	ADJ
inlawrev-3683	56	95	devices	device	NOUN
inlawrev-3683	56	96	,	,	PUNCT
inlawrev-3683	56	97	and	and	CCONJ
inlawrev-3683	56	98	soft	soft	ADJ
inlawrev-3683	56	99	drinks	drink	NOUN
inlawrev-3683	56	100	.	.	PUNCT
inlawrev-3683	57	1	in	in	ADP
inlawrev-3683	57	2	making	make	VERB
inlawrev-3683	57	3	such	such	ADJ
inlawrev-3683	57	4	clarifications	clarification	NOUN
inlawrev-3683	57	5	,	,	PUNCT
inlawrev-3683	57	6	most	most	ADJ
inlawrev-3683	57	7	of	of	ADP
inlawrev-3683	57	8	the	the	DET
inlawrev-3683	57	9	following	follow	VERB
inlawrev-3683	57	10	definitions	definition	NOUN
inlawrev-3683	57	11	make	make	VERB
inlawrev-3683	57	12	it	it	PRON
inlawrev-3683	57	13	clearer	clear	ADJ
inlawrev-3683	57	14	what	what	PRON
inlawrev-3683	57	15	types	type	NOUN
inlawrev-3683	57	16	ofproperty	ofproperty	NOUN
inlawrev-3683	57	17	will	will	AUX
inlawrev-3683	57	18	be	be	AUX
inlawrev-3683	57	19	subject	subject	ADJ
inlawrev-3683	57	20	to	to	ADP
inlawrev-3683	57	21	the	the	DET
inlawrev-3683	57	22	sales	sale	NOUN
inlawrev-3683	57	23	and	and	CCONJ
inlawrev-3683	57	24	use	use	VERB
inlawrev-3683	57	25	taxes	taxis	NOUN
inlawrev-3683	57	26	and	and	CCONJ
inlawrev-3683	57	27	simplify	simplify	VERB
inlawrev-3683	57	28	the	the	DET
inlawrev-3683	57	29	multi	multi	ADJ
inlawrev-3683	57	30	-	-	ADJ
inlawrev-3683	57	31	state	state	ADJ
inlawrev-3683	57	32	sales	sale	NOUN
inlawrev-3683	57	33	and	and	CCONJ
inlawrev-3683	57	34	use	use	VERB
inlawrev-3683	57	35	tax	tax	NOUN
inlawrev-3683	57	36	agreement	agreement	NOUN
inlawrev-3683	57	37	,	,	PUNCT
inlawrev-3683	57	38	the	the	DET
inlawrev-3683	57	39	"	"	PUNCT
inlawrev-3683	57	40	streamlined	streamlined	ADJ
inlawrev-3683	57	41	sales	sale	NOUN
inlawrev-3683	57	42	tax	tax	NOUN
inlawrev-3683	57	43	project".^	project".^	NOUN
inlawrev-3683	57	44	'	'	PUNCT
inlawrev-3683	57	45	additionally	additionally	ADV
inlawrev-3683	57	46	,	,	PUNCT
inlawrev-3683	57	47	the	the	DET
inlawrev-3683	57	48	general	general	ADJ
inlawrev-3683	57	49	assembly	assembly	NOUN
inlawrev-3683	57	50	eliminated	eliminate	VERB
inlawrev-3683	57	51	a	a	DET
inlawrev-3683	57	52	reference	reference	NOUN
inlawrev-3683	57	53	to	to	ADP
inlawrev-3683	57	54	the	the	DET
inlawrev-3683	57	55	gross	gross	ADJ
inlawrev-3683	57	56	income	income	NOUN
inlawrev-3683	57	57	tax	tax	NOUN
inlawrev-3683	57	58	section	section	NOUN
inlawrev-3683	57	59	of	of	ADP
inlawrev-3683	57	60	the	the	DET
inlawrev-3683	57	61	indiana	indiana	PROPN
inlawrev-3683	57	62	code	code	PROPN
inlawrev-3683	57	63	that	that	PRON
inlawrev-3683	57	64	has	have	AUX
inlawrev-3683	57	65	been	be	AUX
inlawrev-3683	57	66	repealed.^^	repealed.^^	PUNCT
inlawrev-3683	57	67	/.	/.	PUNCT
inlawrev-3683	58	1	delivery	delivery	NOUN
inlawrev-3683	58	2	charges.—delivery	charges.—delivery	NOUN
inlawrev-3683	58	3	charges	charge	NOUN
inlawrev-3683	58	4	and	and	CCONJ
inlawrev-3683	58	5	charges	charge	NOUN
inlawrev-3683	58	6	by	by	ADP
inlawrev-3683	58	7	a	a	DET
inlawrev-3683	58	8	seller	seller	NOUN
inlawrev-3683	58	9	for	for	ADP
inlawrev-3683	58	10	the	the	DET
inlawrev-3683	58	11	preparation	preparation	NOUN
inlawrev-3683	58	12	and	and	CCONJ
inlawrev-3683	58	13	delivery	delivery	NOUN
inlawrev-3683	58	14	of	of	ADP
inlawrev-3683	58	15	property	property	NOUN
inlawrev-3683	58	16	to	to	ADP
inlawrev-3683	58	17	a	a	DET
inlawrev-3683	58	18	location	location	NOUN
inlawrev-3683	58	19	designated	designate	VERB
inlawrev-3683	58	20	by	by	ADP
inlawrev-3683	58	21	a	a	DET
inlawrev-3683	58	22	purchaser	purchaser	NOUN
inlawrev-3683	58	23	are	be	AUX
inlawrev-3683	58	24	now	now	ADV
inlawrev-3683	58	25	included	include	VERB
inlawrev-3683	58	26	in	in	ADP
inlawrev-3683	58	27	gross	gross	ADJ
inlawrev-3683	58	28	retail	retail	NOUN
inlawrev-3683	58	29	income.^^	income.^^	NOUN
inlawrev-3683	59	1	these	these	DET
inlawrev-3683	59	2	charges	charge	NOUN
inlawrev-3683	59	3	include	include	VERB
inlawrev-3683	59	4	,	,	PUNCT
inlawrev-3683	59	5	for	for	ADP
inlawrev-3683	59	6	example	example	NOUN
inlawrev-3683	59	7	,	,	PUNCT
inlawrev-3683	59	8	transportation	transportation	NOUN
inlawrev-3683	59	9	,	,	PUNCT
inlawrev-3683	59	10	shipping	shipping	NOUN
inlawrev-3683	59	11	,	,	PUNCT
inlawrev-3683	59	12	postage	postage	NOUN
inlawrev-3683	59	13	,	,	PUNCT
inlawrev-3683	59	14	handling	handling	NOUN
inlawrev-3683	59	15	,	,	PUNCT
inlawrev-3683	59	16	crating	crating	NOUN
inlawrev-3683	59	17	,	,	PUNCT
inlawrev-3683	59	18	and	and	CCONJ
inlawrev-3683	59	19	packing.^	packing.^	NOUN
inlawrev-3683	59	20	''	''	PUNCT
inlawrev-3683	59	21	however	however	ADV
inlawrev-3683	59	22	,	,	PUNCT
inlawrev-3683	59	23	coupons	coupon	NOUN
inlawrev-3683	59	24	or	or	CCONJ
inlawrev-3683	59	25	other	other	ADJ
inlawrev-3683	59	26	discounts	discount	NOUN
inlawrev-3683	59	27	that	that	PRON
inlawrev-3683	59	28	are	be	AUX
inlawrev-3683	59	29	allowed	allow	VERB
inlawrev-3683	59	30	against	against	ADP
inlawrev-3683	59	31	such	such	ADJ
inlawrev-3683	59	32	charges	charge	NOUN
inlawrev-3683	59	33	and	and	CCONJ
inlawrev-3683	59	34	are	be	AUX
inlawrev-3683	59	35	not	not	PART
inlawrev-3683	59	36	reimbursed	reimburse	VERB
inlawrev-3683	59	37	by	by	ADP
inlawrev-3683	59	38	third	third	ADJ
inlawrev-3683	59	39	parties	party	NOUN
inlawrev-3683	59	40	are	be	AUX
inlawrev-3683	59	41	not	not	PART
inlawrev-3683	59	42	a	a	DET
inlawrev-3683	59	43	part	part	NOUN
inlawrev-3683	59	44	of	of	ADP
inlawrev-3683	59	45	gross	gross	ADJ
inlawrev-3683	59	46	retail	retail	ADJ
inlawrev-3683	59	47	income.^^	income.^^	NOUN
inlawrev-3683	59	48	2	2	NUM
inlawrev-3683	59	49	.	.	X
inlawrev-3683	59	50	foodand	foodand	NOUN
inlawrev-3683	59	51	other	other	ADJ
inlawrev-3683	59	52	ingested	ingest	VERB
inlawrev-3683	59	53	goods.—^now	goods.—^now	PROPN
inlawrev-3683	59	54	,	,	PUNCT
inlawrev-3683	59	55	"	"	PUNCT
inlawrev-3683	59	56	food	food	NOUN
inlawrev-3683	59	57	and	and	CCONJ
inlawrev-3683	59	58	food	food	NOUN
inlawrev-3683	59	59	ingredients	ingredient	NOUN
inlawrev-3683	59	60	"	"	PUNCT
inlawrev-3683	59	61	are	be	AUX
inlawrev-3683	59	62	defined	define	VERB
inlawrev-3683	59	63	as	as	ADP
inlawrev-3683	59	64	substances	substance	NOUN
inlawrev-3683	59	65	sold	sell	VERB
inlawrev-3683	59	66	for	for	ADP
inlawrev-3683	59	67	ingestion	ingestion	NOUN
inlawrev-3683	59	68	or	or	CCONJ
inlawrev-3683	59	69	chewing	chew	VERB
inlawrev-3683	59	70	by	by	ADP
inlawrev-3683	59	71	humans	human	NOUN
inlawrev-3683	59	72	and	and	CCONJ
inlawrev-3683	59	73	that	that	PRON
inlawrev-3683	59	74	are	be	AUX
inlawrev-3683	59	75	17	17	NUM
inlawrev-3683	59	76	.	.	PUNCT
inlawrev-3683	60	1	see	see	VERB
inlawrev-3683	60	2	i	i	PRON
inlawrev-3683	60	3	d.	d.	PROPN
inlawrev-3683	60	4	§	§	PROPN
inlawrev-3683	60	5	6	6	NUM
inlawrev-3683	60	6	-	-	SYM
inlawrev-3683	60	7	2.3	2.3	NUM
inlawrev-3683	60	8	-	-	PUNCT
inlawrev-3683	60	9	1	1	NUM
inlawrev-3683	60	10	-	-	SYM
inlawrev-3683	60	11	12	12	NUM
inlawrev-3683	60	12	(	(	PUNCT
inlawrev-3683	60	13	retroactive	retroactive	ADJ
inlawrev-3683	60	14	to	to	ADP
inlawrev-3683	60	15	jan	jan	PROPN
inlawrev-3683	60	16	1	1	NUM
inlawrev-3683	60	17	,	,	PUNCT
inlawrev-3683	60	18	2003	2003	NUM
inlawrev-3683	60	19	)	)	PUNCT
inlawrev-3683	60	20	.	.	PUNCT
inlawrev-3683	61	1	18	18	NUM
inlawrev-3683	61	2	.	.	PUNCT
inlawrev-3683	61	3	see	see	VERB
inlawrev-3683	61	4	i	i	PRON
inlawrev-3683	61	5	d.	d.	PROPN
inlawrev-3683	61	6	§	§	PROPN
inlawrev-3683	61	7	6	6	NUM
inlawrev-3683	61	8	-	-	SYM
inlawrev-3683	61	9	2.3	2.3	NUM
inlawrev-3683	61	10	-	-	PUNCT
inlawrev-3683	61	11	6	6	NUM
inlawrev-3683	61	12	-	-	SYM
inlawrev-3683	61	13	1	1	NUM
inlawrev-3683	61	14	(	(	PUNCT
inlawrev-3683	61	15	retroactive	retroactive	ADJ
inlawrev-3683	61	16	to	to	ADP
inlawrev-3683	61	17	jan	jan	PROPN
inlawrev-3683	61	18	1	1	NUM
inlawrev-3683	61	19	,	,	PUNCT
inlawrev-3683	61	20	2003	2003	NUM
inlawrev-3683	61	21	)	)	PUNCT
inlawrev-3683	61	22	.	.	PUNCT
inlawrev-3683	62	1	19	19	NUM
inlawrev-3683	62	2	.	.	X
inlawrev-3683	62	3	see	see	VERB
inlawrev-3683	63	1	i	i	PROPN
inlawrev-3683	63	2	d	d	PROPN
inlawrev-3683	63	3	§	§	PROPN
inlawrev-3683	63	4	6	6	NUM
inlawrev-3683	63	5	-	-	SYM
inlawrev-3683	63	6	3	3	NUM
inlawrev-3683	63	7	-	-	PUNCT
inlawrev-3683	63	8	4	4	NUM
inlawrev-3683	63	9	-	-	SYM
inlawrev-3683	63	10	4.1	4.1	NUM
inlawrev-3683	63	11	(	(	PUNCT
inlawrev-3683	63	12	eff	eff	PROPN
inlawrev-3683	63	13	.	.	PROPN
inlawrev-3683	64	1	april	april	PROPN
inlawrev-3683	64	2	2	2	NUM
inlawrev-3683	64	3	,	,	PUNCT
inlawrev-3683	64	4	2003	2003	NUM
inlawrev-3683	64	5	)	)	PUNCT
inlawrev-3683	64	6	.	.	PUNCT
inlawrev-3683	65	1	20	20	NUM
inlawrev-3683	65	2	.	.	X
inlawrev-3683	65	3	see	see	VERB
inlawrev-3683	66	1	i	i	PROPN
inlawrev-3683	66	2	d	d	PROPN
inlawrev-3683	66	3	§	§	PROPN
inlawrev-3683	66	4	6	6	NUM
inlawrev-3683	66	5	-	-	SYM
inlawrev-3683	66	6	2.3	2.3	NUM
inlawrev-3683	66	7	-	-	PUNCT
inlawrev-3683	66	8	4	4	NUM
inlawrev-3683	66	9	-	-	SYM
inlawrev-3683	66	10	3	3	NUM
inlawrev-3683	66	11	(	(	PUNCT
inlawrev-3683	66	12	retroactive	retroactive	ADJ
inlawrev-3683	66	13	to	to	ADP
inlawrev-3683	66	14	jan	jan	PROPN
inlawrev-3683	66	15	1	1	NUM
inlawrev-3683	66	16	,	,	PUNCT
inlawrev-3683	66	17	2003	2003	NUM
inlawrev-3683	66	18	)	)	PUNCT
inlawrev-3683	66	19	.	.	PUNCT
inlawrev-3683	67	1	21	21	NUM
inlawrev-3683	67	2	.	.	PUNCT
inlawrev-3683	68	1	for	for	ADP
inlawrev-3683	68	2	comprehensive	comprehensive	ADJ
inlawrev-3683	68	3	information	information	NOUN
inlawrev-3683	68	4	concerning	concern	VERB
inlawrev-3683	68	5	the	the	DET
inlawrev-3683	68	6	streamlined	streamlined	ADJ
inlawrev-3683	68	7	sales	sale	NOUN
inlawrev-3683	68	8	tax	tax	NOUN
inlawrev-3683	68	9	project	project	NOUN
inlawrev-3683	68	10	,	,	PUNCT
inlawrev-3683	68	11	visit	visit	VERB
inlawrev-3683	68	12	the	the	DET
inlawrev-3683	68	13	project	project	NOUN
inlawrev-3683	68	14	's	's	PART
inlawrev-3683	68	15	website	website	NOUN
inlawrev-3683	68	16	at	at	ADP
inlawrev-3683	68	17	http://www.streamlinedsalestax.org	http://www.streamlinedsalestax.org	PROPN
inlawrev-3683	68	18	.	.	PUNCT
inlawrev-3683	69	1	22	22	NUM
inlawrev-3683	69	2	.	.	PUNCT
inlawrev-3683	70	1	see	see	VERB
inlawrev-3683	70	2	ind	ind	PROPN
inlawrev-3683	70	3	.	.	PUNCT
inlawrev-3683	71	1	code	code	PROPN
inlawrev-3683	71	2	§	§	PROPN
inlawrev-3683	71	3	6	6	NUM
inlawrev-3683	71	4	-	-	SYM
inlawrev-3683	71	5	2.5	2.5	NUM
inlawrev-3683	71	6	-	-	PUNCT
inlawrev-3683	71	7	6	6	NUM
inlawrev-3683	71	8	-	-	SYM
inlawrev-3683	71	9	13	13	NUM
inlawrev-3683	71	10	(	(	PUNCT
inlawrev-3683	71	11	retroactive	retroactive	ADJ
inlawrev-3683	71	12	jan	jan	PROPN
inlawrev-3683	71	13	.	.	PROPN
inlawrev-3683	71	14	,	,	PUNCT
inlawrev-3683	71	15	2003	2003	NUM
inlawrev-3683	71	16	)	)	PUNCT
inlawrev-3683	71	17	.	.	PUNCT
inlawrev-3683	72	1	23	23	NUM
inlawrev-3683	72	2	.	.	PUNCT
inlawrev-3683	73	1	see	see	VERB
inlawrev-3683	74	1	i	i	PROPN
inlawrev-3683	74	2	d	d	PROPN
inlawrev-3683	74	3	§	§	PROPN
inlawrev-3683	74	4	6	6	NUM
inlawrev-3683	74	5	-	-	SYM
inlawrev-3683	74	6	2.5	2.5	NUM
inlawrev-3683	74	7	-	-	PUNCT
inlawrev-3683	74	8	4	4	NUM
inlawrev-3683	74	9	-	-	SYM
inlawrev-3683	74	10	1	1	NUM
inlawrev-3683	74	11	(	(	PUNCT
inlawrev-3683	74	12	eff	eff	PROPN
inlawrev-3683	74	13	.	.	PUNCT
inlawrev-3683	74	14	jan	jan	PROPN
inlawrev-3683	74	15	.	.	PROPN
inlawrev-3683	74	16	1	1	NUM
inlawrev-3683	74	17	,	,	PUNCT
inlawrev-3683	74	18	2004	2004	NUM
inlawrev-3683	74	19	)	)	PUNCT
inlawrev-3683	74	20	.	.	PUNCT
inlawrev-3683	75	1	24	24	NUM
inlawrev-3683	75	2	.	.	PUNCT
inlawrev-3683	76	1	i	i	PRON
inlawrev-3683	76	2	d.	d.	PROPN
inlawrev-3683	76	3	25	25	NUM
inlawrev-3683	76	4	.	.	PUNCT
inlawrev-3683	77	1	see	see	VERB
inlawrev-3683	78	1	i	i	PROPN
inlawrev-3683	78	2	d	d	PROPN
inlawrev-3683	78	3	§	§	PROPN
inlawrev-3683	78	4	6	6	NUM
inlawrev-3683	78	5	-	-	SYM
inlawrev-3683	78	6	2.5	2.5	NUM
inlawrev-3683	78	7	-	-	PUNCT
inlawrev-3683	78	8	1	1	NUM
inlawrev-3683	78	9	-	-	SYM
inlawrev-3683	78	10	5	5	NUM
inlawrev-3683	78	11	(	(	PUNCT
inlawrev-3683	78	12	eff	eff	PROPN
inlawrev-3683	78	13	jan	jan	PROPN
inlawrev-3683	78	14	.	.	PROPN
inlawrev-3683	78	15	1	1	NUM
inlawrev-3683	78	16	,	,	PUNCT
inlawrev-3683	78	17	2004	2004	NUM
inlawrev-3683	78	18	)	)	PUNCT
inlawrev-3683	78	19	.	.	PUNCT
inlawrev-3683	79	1	1346	1346	NUM
inlawrev-3683	79	2	indiana	indiana	PROPN
inlawrev-3683	79	3	law	law	PROPN
inlawrev-3683	79	4	review	review	NOUN
inlawrev-3683	80	1	[	[	X
inlawrev-3683	80	2	vol	vol	NOUN
inlawrev-3683	80	3	.	.	PUNCT
inlawrev-3683	81	1	37:1343	37:1343	PROPN
inlawrev-3683	81	2	consumed	consume	VERB
inlawrev-3683	81	3	for	for	ADP
inlawrev-3683	81	4	their	their	PRON
inlawrev-3683	81	5	taste	taste	NOUN
inlawrev-3683	81	6	or	or	CCONJ
inlawrev-3683	81	7	nutritional	nutritional	ADJ
inlawrev-3683	81	8	value.^^	value.^^	X
inlawrev-3683	81	9	however	however	ADV
inlawrev-3683	81	10	,	,	PUNCT
inlawrev-3683	81	11	the	the	DET
inlawrev-3683	81	12	term	term	NOUN
inlawrev-3683	81	13	does	do	AUX
inlawrev-3683	81	14	not	not	PART
inlawrev-3683	81	15	include	include	VERB
inlawrev-3683	81	16	alcoholic	alcoholic	ADJ
inlawrev-3683	81	17	beverages	beverage	NOUN
inlawrev-3683	81	18	,	,	PUNCT
inlawrev-3683	81	19	candy	candy	NOUN
inlawrev-3683	81	20	,	,	PUNCT
inlawrev-3683	81	21	dietary	dietary	ADJ
inlawrev-3683	81	22	supplements	supplement	NOUN
inlawrev-3683	81	23	,	,	PUNCT
inlawrev-3683	81	24	or	or	CCONJ
inlawrev-3683	81	25	soft	soft	ADJ
inlawrev-3683	81	26	drinks	drink	NOUN
inlawrev-3683	81	27	.	.	PUNCT
inlawrev-3683	82	1	"	"	PUNCT
inlawrev-3683	82	2	alcoholic	alcoholic	ADJ
inlawrev-3683	82	3	beverages	beverage	NOUN
inlawrev-3683	82	4	"	"	PUNCT
inlawrev-3683	82	5	are	be	AUX
inlawrev-3683	82	6	defined	define	VERB
inlawrev-3683	82	7	as	as	ADP
inlawrev-3683	82	8	beverages	beverage	NOUN
inlawrev-3683	82	9	containing	contain	VERB
inlawrev-3683	82	10	one	one	NUM
inlawrev-3683	82	11	-	-	PUNCT
inlawrev-3683	82	12	half	half	NOUN
inlawrev-3683	82	13	of	of	ADP
inlawrev-3683	82	14	one	one	NUM
inlawrev-3683	82	15	percent	percent	NOUN
inlawrev-3683	82	16	or	or	CCONJ
inlawrev-3683	82	17	more	more	ADJ
inlawrev-3683	82	18	alcohol	alcohol	NOUN
inlawrev-3683	82	19	by	by	ADP
inlawrev-3683	82	20	volume.^^	volume.^^	PUNCT
inlawrev-3683	82	21	"	"	PUNCT
inlawrev-3683	82	22	candy	candy	NOUN
inlawrev-3683	82	23	"	"	PUNCT
inlawrev-3683	82	24	is	be	AUX
inlawrev-3683	82	25	defined	define	VERB
inlawrev-3683	82	26	to	to	PART
inlawrev-3683	82	27	be	be	AUX
inlawrev-3683	82	28	the	the	DET
inlawrev-3683	82	29	preparation	preparation	NOUN
inlawrev-3683	82	30	of	of	ADP
inlawrev-3683	82	31	sugar	sugar	NOUN
inlawrev-3683	82	32	,	,	PUNCT
inlawrev-3683	82	33	honey	honey	NOUN
inlawrev-3683	82	34	,	,	PUNCT
inlawrev-3683	82	35	or	or	CCONJ
inlawrev-3683	82	36	other	other	ADJ
inlawrev-3683	82	37	natural	natural	ADJ
inlawrev-3683	82	38	or	or	CCONJ
inlawrev-3683	82	39	artificial	artificial	ADJ
inlawrev-3683	82	40	sweeteners	sweetener	NOUN
inlawrev-3683	82	41	in	in	ADP
inlawrev-3683	82	42	combination	combination	NOUN
inlawrev-3683	82	43	with	with	ADP
inlawrev-3683	82	44	chocolate	chocolate	NOUN
inlawrev-3683	82	45	,	,	PUNCT
inlawrev-3683	82	46	fruits	fruit	NOUN
inlawrev-3683	82	47	,	,	PUNCT
inlawrev-3683	82	48	nuts	nut	NOUN
inlawrev-3683	82	49	or	or	CCONJ
inlawrev-3683	82	50	other	other	ADJ
inlawrev-3683	82	51	ingredients	ingredient	NOUN
inlawrev-3683	82	52	or	or	CCONJ
inlawrev-3683	82	53	flavorings	flavoring	NOUN
inlawrev-3683	82	54	in	in	ADP
inlawrev-3683	82	55	the	the	DET
inlawrev-3683	82	56	form	form	NOUN
inlawrev-3683	82	57	of	of	ADP
inlawrev-3683	82	58	bars	bar	NOUN
inlawrev-3683	82	59	,	,	PUNCT
inlawrev-3683	82	60	drops	drop	NOUN
inlawrev-3683	82	61	,	,	PUNCT
inlawrev-3683	82	62	or	or	CCONJ
inlawrev-3683	82	63	pieces	piece	NOUN
inlawrev-3683	82	64	.	.	PUNCT
inlawrev-3683	83	1	however	however	ADV
inlawrev-3683	83	2	,	,	PUNCT
inlawrev-3683	83	3	the	the	DET
inlawrev-3683	83	4	term	term	NOUN
inlawrev-3683	83	5	does	do	AUX
inlawrev-3683	83	6	not	not	PART
inlawrev-3683	83	7	include	include	VERB
inlawrev-3683	83	8	items	item	NOUN
inlawrev-3683	83	9	containing	contain	VERB
inlawrev-3683	83	10	flour	flour	NOUN
inlawrev-3683	83	11	or	or	CCONJ
inlawrev-3683	83	12	items	item	NOUN
inlawrev-3683	83	13	requiring	require	VERB
inlawrev-3683	83	14	refrigeration.^^	refrigeration.^^	PUNCT
inlawrev-3683	83	15	"	"	PUNCT
inlawrev-3683	83	16	dietary	dietary	ADJ
inlawrev-3683	83	17	supplements	supplement	NOUN
inlawrev-3683	83	18	"	"	PUNCT
inlawrev-3683	83	19	are	be	AUX
inlawrev-3683	83	20	defined	define	VERB
inlawrev-3683	83	21	as	as	ADP
inlawrev-3683	83	22	a	a	DET
inlawrev-3683	83	23	product	product	NOUN
inlawrev-3683	83	24	that	that	PRON
inlawrev-3683	83	25	is	be	AUX
inlawrev-3683	83	26	intended	intend	VERB
inlawrev-3683	83	27	to	to	PART
inlawrev-3683	83	28	supplement	supplement	VERB
inlawrev-3683	83	29	the	the	DET
inlawrev-3683	83	30	diet	diet	NOUN
inlawrev-3683	83	31	,	,	PUNCT
inlawrev-3683	83	32	contains	contain	VERB
inlawrev-3683	83	33	a	a	DET
inlawrev-3683	83	34	vitamin	vitamin	NOUN
inlawrev-3683	83	35	,	,	PUNCT
inlawrev-3683	83	36	mineral	mineral	NOUN
inlawrev-3683	83	37	,	,	PUNCT
inlawrev-3683	83	38	herb	herb	NOUN
inlawrev-3683	83	39	,	,	PUNCT
inlawrev-3683	83	40	amino	amino	NOUN
inlawrev-3683	83	41	acid	acid	NOUN
inlawrev-3683	83	42	,	,	PUNCT
inlawrev-3683	83	43	or	or	CCONJ
inlawrev-3683	83	44	other	other	ADJ
inlawrev-3683	83	45	supplement	supplement	NOUN
inlawrev-3683	83	46	,	,	PUNCT
inlawrev-3683	83	47	and	and	CCONJ
inlawrev-3683	83	48	is	be	AUX
inlawrev-3683	83	49	required	require	VERB
inlawrev-3683	83	50	to	to	PART
inlawrev-3683	83	51	be	be	AUX
inlawrev-3683	83	52	labeled	label	VERB
inlawrev-3683	83	53	as	as	ADP
inlawrev-3683	83	54	a	a	DET
inlawrev-3683	83	55	dietary	dietary	ADJ
inlawrev-3683	83	56	supplement	supplement	NOUN
inlawrev-3683	83	57	,	,	PUNCT
inlawrev-3683	83	58	identifiable	identifiable	ADJ
inlawrev-3683	83	59	by	by	ADP
inlawrev-3683	83	60	the	the	DET
inlawrev-3683	83	61	"	"	PUNCT
inlawrev-3683	83	62	supplemental	supplemental	ADJ
inlawrev-3683	83	63	facts	fact	NOUN
inlawrev-3683	83	64	"	"	PUNCT
inlawrev-3683	83	65	box	box	NOUN
inlawrev-3683	83	66	on	on	ADP
inlawrev-3683	83	67	the	the	DET
inlawrev-3683	83	68	label	label	NOUN
inlawrev-3683	83	69	and	and	CCONJ
inlawrev-3683	83	70	as	as	ADP
inlawrev-3683	83	71	required	require	VERB
inlawrev-3683	83	72	under	under	ADP
inlawrev-3683	83	73	21	21	NUM
inlawrev-3683	83	74	cfr	cfr	NOUN
inlawrev-3683	83	75	101.36.^^	101.36.^^	NUM
inlawrev-3683	83	76	however	however	ADV
inlawrev-3683	83	77	,	,	PUNCT
inlawrev-3683	83	78	dietary	dietary	ADJ
inlawrev-3683	83	79	supplements	supplement	NOUN
inlawrev-3683	83	80	do	do	AUX
inlawrev-3683	83	81	not	not	PART
inlawrev-3683	83	82	include	include	VERB
inlawrev-3683	83	83	tobacco	tobacco	NOUN
inlawrev-3683	83	84	products.^^	products.^^	NOUN
inlawrev-3683	83	85	"	"	PUNCT
inlawrev-3683	83	86	soft	soft	ADJ
inlawrev-3683	83	87	drinks	drink	NOUN
inlawrev-3683	83	88	"	"	PUNCT
inlawrev-3683	83	89	are	be	AUX
inlawrev-3683	83	90	defined	define	VERB
inlawrev-3683	83	91	as	as	ADP
inlawrev-3683	83	92	nonalcoholic	nonalcoholic	ADJ
inlawrev-3683	83	93	beverages	beverage	NOUN
inlawrev-3683	83	94	containing	contain	VERB
inlawrev-3683	83	95	natural	natural	ADJ
inlawrev-3683	83	96	or	or	CCONJ
inlawrev-3683	83	97	artificial	artificial	ADJ
inlawrev-3683	83	98	sweeteners.^	sweeteners.^	NOUN
inlawrev-3683	83	99	'	'	PART
inlawrev-3683	83	100	however	however	ADV
inlawrev-3683	83	101	,	,	PUNCT
inlawrev-3683	83	102	soft	soft	ADJ
inlawrev-3683	83	103	drinks	drink	NOUN
inlawrev-3683	83	104	do	do	AUX
inlawrev-3683	83	105	not	not	PART
inlawrev-3683	83	106	include	include	VERB
inlawrev-3683	83	107	beverages	beverage	NOUN
inlawrev-3683	83	108	containing	contain	VERB
inlawrev-3683	83	109	milk	milk	NOUN
inlawrev-3683	83	110	or	or	CCONJ
inlawrev-3683	83	111	milk	milk	NOUN
inlawrev-3683	83	112	products	product	NOUN
inlawrev-3683	83	113	,	,	PUNCT
inlawrev-3683	83	114	soy	soy	NOUN
inlawrev-3683	83	115	,	,	PUNCT
inlawrev-3683	83	116	rice	rice	NOUN
inlawrev-3683	83	117	,	,	PUNCT
inlawrev-3683	83	118	or	or	CCONJ
inlawrev-3683	83	119	similar	similar	ADJ
inlawrev-3683	83	120	milk	milk	NOUN
inlawrev-3683	83	121	substitutes	substitute	NOUN
inlawrev-3683	83	122	or	or	CCONJ
inlawrev-3683	83	123	greater	great	ADJ
inlawrev-3683	83	124	than	than	ADP
inlawrev-3683	83	125	50	50	NUM
inlawrev-3683	83	126	%	%	NOUN
inlawrev-3683	83	127	of	of	ADP
inlawrev-3683	83	128	vegetable	vegetable	NOUN
inlawrev-3683	83	129	or	or	CCONJ
inlawrev-3683	83	130	fruit	fruit	NOUN
inlawrev-3683	83	131	juice	juice	NOUN
inlawrev-3683	83	132	by	by	ADP
inlawrev-3683	83	133	volume.^^	volume.^^	X
inlawrev-3683	83	134	3	3	X
inlawrev-3683	83	135	.	.	X
inlawrev-3683	83	136	computers	computer	NOUN
inlawrev-3683	83	137	and	and	CCONJ
inlawrev-3683	83	138	computer	computer	NOUN
inlawrev-3683	83	139	software.—the	software.—the	DET
inlawrev-3683	83	140	term	term	NOUN
inlawrev-3683	83	141	"	"	PUNCT
inlawrev-3683	83	142	computer	computer	NOUN
inlawrev-3683	83	143	"	"	PUNCT
inlawrev-3683	83	144	is	be	AUX
inlawrev-3683	83	145	defined	define	VERB
inlawrev-3683	83	146	as	as	ADP
inlawrev-3683	83	147	an	an	DET
inlawrev-3683	83	148	electronic	electronic	ADJ
inlawrev-3683	83	149	device	device	NOUN
inlawrev-3683	83	150	that	that	PRON
inlawrev-3683	83	151	accepts	accept	VERB
inlawrev-3683	83	152	information	information	NOUN
inlawrev-3683	83	153	in	in	ADP
inlawrev-3683	83	154	digital	digital	ADJ
inlawrev-3683	83	155	or	or	CCONJ
inlawrev-3683	83	156	similar	similar	ADJ
inlawrev-3683	83	157	form	form	NOUN
inlawrev-3683	83	158	and	and	CCONJ
inlawrev-3683	83	159	manipulates	manipulate	VERB
inlawrev-3683	83	160	the	the	DET
inlawrev-3683	83	161	information	information	NOUN
inlawrev-3683	83	162	for	for	ADP
inlawrev-3683	83	163	a	a	DET
inlawrev-3683	83	164	result	result	NOUN
inlawrev-3683	83	165	based	base	VERB
inlawrev-3683	83	166	on	on	ADP
inlawrev-3683	83	167	a	a	DET
inlawrev-3683	83	168	sequence	sequence	NOUN
inlawrev-3683	83	169	of	of	ADP
inlawrev-3683	83	170	instructions.^^	instructions.^^	PUNCT
inlawrev-3683	83	171	"	"	PUNCT
inlawrev-3683	83	172	computer	computer	NOUN
inlawrev-3683	83	173	software	software	NOUN
inlawrev-3683	83	174	is	be	AUX
inlawrev-3683	83	175	"	"	PUNCT
inlawrev-3683	83	176	defined	define	VERB
inlawrev-3683	83	177	as	as	ADP
inlawrev-3683	83	178	a	a	DET
inlawrev-3683	83	179	set	set	ADJ
inlawrev-3683	83	180	ofcoded	ofcode	VERB
inlawrev-3683	83	181	instructions	instruction	NOUN
inlawrev-3683	83	182	which	which	PRON
inlawrev-3683	83	183	is	be	AUX
inlawrev-3683	83	184	designed	design	VERB
inlawrev-3683	83	185	to	to	PART
inlawrev-3683	83	186	cause	cause	VERB
inlawrev-3683	83	187	a	a	DET
inlawrev-3683	83	188	computer	computer	NOUN
inlawrev-3683	83	189	or	or	CCONJ
inlawrev-3683	83	190	automatic	automatic	ADJ
inlawrev-3683	83	191	data	datum	NOUN
inlawrev-3683	83	192	processing	processing	NOUN
inlawrev-3683	83	193	equipment	equipment	NOUN
inlawrev-3683	83	194	to	to	PART
inlawrev-3683	83	195	perform	perform	VERB
inlawrev-3683	83	196	a	a	DET
inlawrev-3683	83	197	task.^	task.^	NOUN
inlawrev-3683	83	198	"	"	PUNCT
inlawrev-3683	83	199	*	*	NOUN
inlawrev-3683	83	200	the	the	DET
inlawrev-3683	83	201	term	term	NOUN
inlawrev-3683	83	202	"	"	PUNCT
inlawrev-3683	83	203	delivered	deliver	VERB
inlawrev-3683	83	204	electronically	electronically	ADV
inlawrev-3683	83	205	"	"	PUNCT
inlawrev-3683	83	206	is	be	AUX
inlawrev-3683	83	207	defined	define	VERB
inlawrev-3683	83	208	as	as	SCONJ
inlawrev-3683	83	209	delivered	deliver	VERB
inlawrev-3683	83	210	to	to	ADP
inlawrev-3683	83	211	the	the	DET
inlawrev-3683	83	212	purchaser	purchaser	NOUN
inlawrev-3683	83	213	by	by	ADP
inlawrev-3683	83	214	means	mean	VERB
inlawrev-3683	83	215	other	other	ADJ
inlawrev-3683	83	216	than	than	ADP
inlawrev-3683	83	217	tangible	tangible	ADJ
inlawrev-3683	83	218	storage	storage	NOUN
inlawrev-3683	83	219	media.^^	media.^^	NOUN
inlawrev-3683	83	220	the	the	DET
inlawrev-3683	83	221	term	term	NOUN
inlawrev-3683	83	222	"	"	PUNCT
inlawrev-3683	83	223	prewritten	prewritten	ADJ
inlawrev-3683	83	224	computer	computer	NOUN
inlawrev-3683	83	225	software	software	NOUN
inlawrev-3683	83	226	"	"	PUNCT
inlawrev-3683	83	227	is	be	AUX
inlawrev-3683	83	228	defined	define	VERB
inlawrev-3683	83	229	as	as	ADP
inlawrev-3683	83	230	computer	computer	NOUN
inlawrev-3683	83	231	software	software	NOUN
inlawrev-3683	83	232	"	"	PUNCT
inlawrev-3683	83	233	not	not	PART
inlawrev-3683	83	234	designed	design	VERB
inlawrev-3683	83	235	and	and	CCONJ
inlawrev-3683	83	236	developed	develop	VERB
inlawrev-3683	83	237	by	by	ADP
inlawrev-3683	83	238	the	the	DET
inlawrev-3683	83	239	author	author	NOUN
inlawrev-3683	83	240	or	or	CCONJ
inlawrev-3683	83	241	other	other	ADJ
inlawrev-3683	83	242	creator	creator	NOUN
inlawrev-3683	83	243	to	to	ADP
inlawrev-3683	83	244	the	the	DET
inlawrev-3683	83	245	specifications	specification	NOUN
inlawrev-3683	83	246	of	of	ADP
inlawrev-3683	83	247	a	a	DET
inlawrev-3683	83	248	specific	specific	ADJ
inlawrev-3683	83	249	purchaser	purchaser	NOUN
inlawrev-3683	83	250	.	.	PUNCT
inlawrev-3683	84	1	"^^	"^^	PROPN
inlawrev-3683	84	2	where	where	SCONJ
inlawrev-3683	84	3	there	there	PRON
inlawrev-3683	84	4	is	be	VERB
inlawrev-3683	84	5	a	a	DET
inlawrev-3683	84	6	separate	separate	ADJ
inlawrev-3683	84	7	invoice	invoice	NOUN
inlawrev-3683	84	8	or	or	CCONJ
inlawrev-3683	84	9	other	other	ADJ
inlawrev-3683	84	10	statement	statement	NOUN
inlawrev-3683	84	11	ofthe	ofthe	NOUN
inlawrev-3683	84	12	price	price	NOUN
inlawrev-3683	84	13	given	give	VERB
inlawrev-3683	84	14	to	to	ADP
inlawrev-3683	84	15	the	the	DET
inlawrev-3683	84	16	purchaser	purchaser	NOUN
inlawrev-3683	84	17	for	for	ADP
inlawrev-3683	84	18	a	a	DET
inlawrev-3683	84	19	modification	modification	NOUN
inlawrev-3683	84	20	or	or	CCONJ
inlawrev-3683	84	21	enhancement	enhancement	NOUN
inlawrev-3683	84	22	,	,	PUNCT
inlawrev-3683	84	23	the	the	DET
inlawrev-3683	84	24	modification	modification	NOUN
inlawrev-3683	84	25	or	or	CCONJ
inlawrev-3683	84	26	enhancement	enhancement	NOUN
inlawrev-3683	84	27	is	be	AUX
inlawrev-3683	84	28	not	not	PART
inlawrev-3683	84	29	prewritten	prewritten	VERB
inlawrev-3683	84	30	computer	computer	NOUN
inlawrev-3683	84	31	software.^^	software.^^	PUNCT
inlawrev-3683	85	1	however	however	ADV
inlawrev-3683	85	2	,	,	PUNCT
inlawrev-3683	85	3	prewritten	prewritten	ADJ
inlawrev-3683	85	4	computer	computer	NOUN
inlawrev-3683	85	5	software	software	NOUN
inlawrev-3683	85	6	does	do	AUX
inlawrev-3683	85	7	include	include	VERB
inlawrev-3683	85	8	any	any	DET
inlawrev-3683	85	9	ofthe	ofthe	NOUN
inlawrev-3683	85	10	following	following	NOUN
inlawrev-3683	85	11	:	:	PUNCT
inlawrev-3683	85	12	combinations	combination	NOUN
inlawrev-3683	85	13	oftwo	oftwo	VERB
inlawrev-3683	85	14	or	or	CCONJ
inlawrev-3683	85	15	more	more	ADV
inlawrev-3683	85	16	prewritten	prewritten	ADJ
inlawrev-3683	85	17	computer	computer	NOUN
inlawrev-3683	85	18	software	software	NOUN
inlawrev-3683	85	19	programs	program	NOUN
inlawrev-3683	85	20	or	or	CCONJ
inlawrev-3683	85	21	prewritten	prewritten	VERB
inlawrev-3683	85	22	parts	part	NOUN
inlawrev-3683	85	23	of	of	ADP
inlawrev-3683	85	24	the	the	DET
inlawrev-3683	85	25	programs	program	NOUN
inlawrev-3683	85	26	;	;	PUNCT
inlawrev-3683	85	27	software	software	NOUN
inlawrev-3683	85	28	designed	design	VERB
inlawrev-3683	85	29	and	and	CCONJ
inlawrev-3683	85	30	developed	develop	VERB
inlawrev-3683	85	31	by	by	ADP
inlawrev-3683	85	32	the	the	DET
inlawrev-3683	85	33	author	author	NOUN
inlawrev-3683	85	34	or	or	CCONJ
inlawrev-3683	85	35	other	other	ADJ
inlawrev-3683	85	36	creator	creator	NOUN
inlawrev-3683	85	37	to	to	ADP
inlawrev-3683	85	38	the	the	DET
inlawrev-3683	85	39	specifications	specification	NOUN
inlawrev-3683	85	40	of	of	ADP
inlawrev-3683	85	41	a	a	DET
inlawrev-3683	85	42	specific	specific	ADJ
inlawrev-3683	85	43	purchaser	purchaser	NOUN
inlawrev-3683	85	44	when	when	SCONJ
inlawrev-3683	85	45	it	it	PRON
inlawrev-3683	85	46	is	be	AUX
inlawrev-3683	85	47	sold	sell	VERB
inlawrev-3683	85	48	to	to	ADP
inlawrev-3683	85	49	a	a	DET
inlawrev-3683	85	50	person	person	NOUN
inlawrev-3683	85	51	other	other	ADJ
inlawrev-3683	85	52	than	than	ADP
inlawrev-3683	85	53	the	the	DET
inlawrev-3683	85	54	purchaser	purchaser	NOUN
inlawrev-3683	85	55	;	;	PUNCT
inlawrev-3683	85	56	prewritten	prewritten	VERB
inlawrev-3683	85	57	computer	computer	NOUN
inlawrev-3683	85	58	software	software	NOUN
inlawrev-3683	85	59	or	or	CCONJ
inlawrev-3683	85	60	a	a	DET
inlawrev-3683	85	61	prewritten	prewritten	ADJ
inlawrev-3683	85	62	part	part	NOUN
inlawrev-3683	85	63	of	of	ADP
inlawrev-3683	85	64	the	the	DET
inlawrev-3683	85	65	software	software	NOUN
inlawrev-3683	85	66	that	that	PRON
inlawrev-3683	85	67	is	be	AUX
inlawrev-3683	85	68	modified	modify	VERB
inlawrev-3683	85	69	or	or	CCONJ
inlawrev-3683	85	70	26	26	NUM
inlawrev-3683	85	71	.	.	PUNCT
inlawrev-3683	86	1	i	i	PRON
inlawrev-3683	86	2	d.	d.	PROPN
inlawrev-3683	86	3	§	§	PROPN
inlawrev-3683	86	4	6	6	NUM
inlawrev-3683	86	5	-	-	SYM
inlawrev-3683	86	6	2.5	2.5	NUM
inlawrev-3683	86	7	-	-	PUNCT
inlawrev-3683	86	8	1	1	NUM
inlawrev-3683	86	9	-	-	SYM
inlawrev-3683	86	10	20	20	NUM
inlawrev-3683	86	11	(	(	PUNCT
inlawrev-3683	86	12	eff	eff	PROPN
inlawrev-3683	86	13	.	.	PUNCT
inlawrev-3683	86	14	jan	jan	PROPN
inlawrev-3683	86	15	.	.	PROPN
inlawrev-3683	86	16	1	1	NUM
inlawrev-3683	86	17	,	,	PUNCT
inlawrev-3683	86	18	2004	2004	NUM
inlawrev-3683	86	19	)	)	PUNCT
inlawrev-3683	86	20	.	.	PUNCT
inlawrev-3683	87	1	27	27	NUM
inlawrev-3683	87	2	.	.	PUNCT
inlawrev-3683	88	1	i	i	PRON
inlawrev-3683	88	2	d.	d.	PROPN
inlawrev-3683	88	3	§	§	PROPN
inlawrev-3683	88	4	6	6	NUM
inlawrev-3683	88	5	-	-	SYM
inlawrev-3683	88	6	2.5	2.5	NUM
inlawrev-3683	88	7	-	-	PUNCT
inlawrev-3683	88	8	1	1	NUM
inlawrev-3683	88	9	-	-	SYM
inlawrev-3683	88	10	1	1	NUM
inlawrev-3683	88	11	1	1	NUM
inlawrev-3683	88	12	(	(	PUNCT
inlawrev-3683	88	13	eff	eff	PROPN
inlawrev-3683	88	14	.	.	PUNCT
inlawrev-3683	88	15	jan	jan	PROPN
inlawrev-3683	88	16	.	.	PROPN
inlawrev-3683	88	17	1	1	NUM
inlawrev-3683	88	18	,	,	PUNCT
inlawrev-3683	88	19	2004	2004	NUM
inlawrev-3683	88	20	)	)	PUNCT
inlawrev-3683	88	21	.	.	PUNCT
inlawrev-3683	89	1	28	28	NUM
inlawrev-3683	89	2	.	.	PUNCT
inlawrev-3683	90	1	i	i	PRON
inlawrev-3683	90	2	d	d	PROPN
inlawrev-3683	90	3	§	§	PROPN
inlawrev-3683	90	4	6	6	NUM
inlawrev-3683	90	5	-	-	SYM
inlawrev-3683	90	6	2.5	2.5	NUM
inlawrev-3683	90	7	-	-	PUNCT
inlawrev-3683	90	8	1	1	NUM
inlawrev-3683	90	9	-	-	SYM
inlawrev-3683	90	10	12	12	NUM
inlawrev-3683	90	11	(	(	PUNCT
inlawrev-3683	90	12	eff	eff	PROPN
inlawrev-3683	90	13	jan	jan	PROPN
inlawrev-3683	90	14	.	.	PROPN
inlawrev-3683	90	15	1	1	NUM
inlawrev-3683	90	16	,	,	PUNCT
inlawrev-3683	90	17	2004	2004	NUM
inlawrev-3683	90	18	)	)	PUNCT
inlawrev-3683	90	19	.	.	PUNCT
inlawrev-3683	91	1	29	29	NUM
inlawrev-3683	91	2	.	.	PUNCT
inlawrev-3683	92	1	i	i	PRON
inlawrev-3683	92	2	d	d	PROPN
inlawrev-3683	92	3	§	§	PROPN
inlawrev-3683	92	4	6	6	NUM
inlawrev-3683	92	5	-	-	SYM
inlawrev-3683	92	6	2.5	2.5	NUM
inlawrev-3683	92	7	-	-	PUNCT
inlawrev-3683	92	8	1	1	NUM
inlawrev-3683	92	9	-	-	SYM
inlawrev-3683	92	10	16	16	NUM
inlawrev-3683	92	11	(	(	PUNCT
inlawrev-3683	92	12	eff	eff	PROPN
inlawrev-3683	92	13	jan	jan	PROPN
inlawrev-3683	92	14	.	.	PROPN
inlawrev-3683	92	15	1,2004	1,2004	PROPN
inlawrev-3683	92	16	)	)	PUNCT
inlawrev-3683	92	17	.	.	PUNCT
inlawrev-3683	93	1	30	30	NUM
inlawrev-3683	93	2	.	.	PUNCT
inlawrev-3683	94	1	i	i	PRON
inlawrev-3683	94	2	d	d	PROPN
inlawrev-3683	94	3	31	31	NUM
inlawrev-3683	94	4	.	.	PUNCT
inlawrev-3683	95	1	/^.	/^.	PUNCT
inlawrev-3683	96	1	§	§	PROPN
inlawrev-3683	96	2	6	6	NUM
inlawrev-3683	96	3	-	-	SYM
inlawrev-3683	96	4	2.5	2.5	NUM
inlawrev-3683	96	5	-	-	PUNCT
inlawrev-3683	96	6	1	1	NUM
inlawrev-3683	96	7	-	-	SYM
inlawrev-3683	96	8	26	26	NUM
inlawrev-3683	96	9	(	(	PUNCT
inlawrev-3683	96	10	eff	eff	PROPN
inlawrev-3683	96	11	jan	jan	PROPN
inlawrev-3683	96	12	.	.	PROPN
inlawrev-3683	96	13	1	1	NUM
inlawrev-3683	96	14	,	,	PUNCT
inlawrev-3683	96	15	2004	2004	NUM
inlawrev-3683	96	16	)	)	PUNCT
inlawrev-3683	96	17	.	.	PUNCT
inlawrev-3683	97	1	32	32	NUM
inlawrev-3683	97	2	.	.	PUNCT
inlawrev-3683	98	1	i	i	PRON
inlawrev-3683	98	2	d	d	PROPN
inlawrev-3683	98	3	33	33	NUM
inlawrev-3683	98	4	.	.	PUNCT
inlawrev-3683	99	1	i	i	PRON
inlawrev-3683	99	2	d	d	PROPN
inlawrev-3683	99	3	§	§	PROPN
inlawrev-3683	99	4	6	6	NUM
inlawrev-3683	99	5	-	-	SYM
inlawrev-3683	99	6	2.5	2.5	NUM
inlawrev-3683	99	7	-	-	PUNCT
inlawrev-3683	99	8	1	1	NUM
inlawrev-3683	99	9	-	-	SYM
inlawrev-3683	99	10	13	13	NUM
inlawrev-3683	99	11	(	(	PUNCT
inlawrev-3683	99	12	eff	eff	PROPN
inlawrev-3683	99	13	.	.	PUNCT
inlawrev-3683	99	14	jan	jan	PROPN
inlawrev-3683	99	15	.	.	PROPN
inlawrev-3683	99	16	1	1	NUM
inlawrev-3683	99	17	,	,	PUNCT
inlawrev-3683	99	18	2004	2004	NUM
inlawrev-3683	99	19	)	)	PUNCT
inlawrev-3683	99	20	.	.	PUNCT
inlawrev-3683	100	1	34	34	NUM
inlawrev-3683	100	2	.	.	PUNCT
inlawrev-3683	101	1	i	i	PRON
inlawrev-3683	101	2	d	d	PROPN
inlawrev-3683	101	3	§	§	PROPN
inlawrev-3683	101	4	6	6	NUM
inlawrev-3683	101	5	-	-	SYM
inlawrev-3683	101	6	2.5	2.5	NUM
inlawrev-3683	101	7	-	-	PUNCT
inlawrev-3683	101	8	1	1	NUM
inlawrev-3683	101	9	-	-	SYM
inlawrev-3683	101	10	14	14	NUM
inlawrev-3683	101	11	(	(	PUNCT
inlawrev-3683	101	12	eff	eff	PROPN
inlawrev-3683	101	13	.	.	PUNCT
inlawrev-3683	101	14	jan	jan	PROPN
inlawrev-3683	101	15	.	.	PROPN
inlawrev-3683	101	16	1	1	NUM
inlawrev-3683	101	17	,	,	PUNCT
inlawrev-3683	101	18	2004	2004	NUM
inlawrev-3683	101	19	)	)	PUNCT
inlawrev-3683	101	20	.	.	PUNCT
inlawrev-3683	102	1	35	35	NUM
inlawrev-3683	102	2	.	.	PUNCT
inlawrev-3683	103	1	i	i	PRON
inlawrev-3683	103	2	d	d	PROPN
inlawrev-3683	103	3	§	§	PROPN
inlawrev-3683	103	4	6	6	NUM
inlawrev-3683	103	5	-	-	SYM
inlawrev-3683	103	6	2.5	2.5	NUM
inlawrev-3683	103	7	-	-	PUNCT
inlawrev-3683	103	8	1	1	NUM
inlawrev-3683	103	9	-	-	SYM
inlawrev-3683	103	10	15	15	NUM
inlawrev-3683	103	11	(	(	PUNCT
inlawrev-3683	103	12	eff	eff	PROPN
inlawrev-3683	103	13	.	.	PUNCT
inlawrev-3683	103	14	jan	jan	PROPN
inlawrev-3683	103	15	.	.	PROPN
inlawrev-3683	103	16	1	1	NUM
inlawrev-3683	103	17	,	,	PUNCT
inlawrev-3683	103	18	2004	2004	NUM
inlawrev-3683	103	19	)	)	PUNCT
inlawrev-3683	103	20	.	.	PUNCT
inlawrev-3683	104	1	36	36	NUM
inlawrev-3683	104	2	.	.	PUNCT
inlawrev-3683	105	1	i	i	PRON
inlawrev-3683	105	2	d	d	PROPN
inlawrev-3683	105	3	§	§	PROPN
inlawrev-3683	105	4	6	6	NUM
inlawrev-3683	105	5	-	-	SYM
inlawrev-3683	105	6	2.5	2.5	NUM
inlawrev-3683	105	7	-	-	PUNCT
inlawrev-3683	105	8	1	1	NUM
inlawrev-3683	105	9	-	-	NUM
inlawrev-3683	105	10	24	24	NUM
inlawrev-3683	105	11	(	(	PUNCT
inlawrev-3683	105	12	eff	eff	PROPN
inlawrev-3683	105	13	jan	jan	PROPN
inlawrev-3683	105	14	.	.	PROPN
inlawrev-3683	105	15	1	1	NUM
inlawrev-3683	105	16	,	,	PUNCT
inlawrev-3683	105	17	2004	2004	NUM
inlawrev-3683	105	18	)	)	PUNCT
inlawrev-3683	105	19	.	.	PUNCT
inlawrev-3683	106	1	37	37	NUM
inlawrev-3683	106	2	.	.	PUNCT
inlawrev-3683	107	1	i	i	PRON
inlawrev-3683	107	2	d	d	PROPN
inlawrev-3683	107	3	2004	2004	NUM
inlawrev-3683	107	4	]	]	PUNCT
inlawrev-3683	107	5	taxation	taxation	NOUN
inlawrev-3683	107	6	1347	1347	NUM
inlawrev-3683	107	7	enhanced	enhance	VERB
inlawrev-3683	107	8	to	to	ADP
inlawrev-3683	107	9	any	any	DET
inlawrev-3683	107	10	degree	degree	NOUN
inlawrev-3683	107	11	,	,	PUNCT
inlawrev-3683	107	12	where	where	SCONJ
inlawrev-3683	107	13	the	the	DET
inlawrev-3683	107	14	modification	modification	NOUN
inlawrev-3683	107	15	or	or	CCONJ
inlawrev-3683	107	16	enhancement	enhancement	NOUN
inlawrev-3683	107	17	is	be	AUX
inlawrev-3683	107	18	designed	design	VERB
inlawrev-3683	107	19	and	and	CCONJ
inlawrev-3683	107	20	developed	develop	VERB
inlawrev-3683	107	21	to	to	ADP
inlawrev-3683	107	22	the	the	DET
inlawrev-3683	107	23	specifications	specification	NOUN
inlawrev-3683	107	24	of	of	ADP
inlawrev-3683	107	25	a	a	DET
inlawrev-3683	107	26	specific	specific	ADJ
inlawrev-3683	107	27	purchaser.^^	purchaser.^^	NOUN
inlawrev-3683	107	28	further	far	ADV
inlawrev-3683	107	29	,	,	PUNCT
inlawrev-3683	107	30	for	for	ADP
inlawrev-3683	107	31	modified	modified	ADJ
inlawrev-3683	107	32	or	or	CCONJ
inlawrev-3683	107	33	enhanced	enhance	VERB
inlawrev-3683	107	34	computer	computer	NOUN
inlawrev-3683	107	35	software	software	NOUN
inlawrev-3683	107	36	with	with	ADP
inlawrev-3683	107	37	respect	respect	NOUN
inlawrev-3683	107	38	to	to	ADP
inlawrev-3683	107	39	which	which	PRON
inlawrev-3683	107	40	the	the	DET
inlawrev-3683	107	41	programmer	programmer	NOUN
inlawrev-3683	107	42	is	be	AUX
inlawrev-3683	107	43	not	not	PART
inlawrev-3683	107	44	the	the	DET
inlawrev-3683	107	45	author	author	NOUN
inlawrev-3683	107	46	or	or	CCONJ
inlawrev-3683	107	47	creator	creator	NOUN
inlawrev-3683	107	48	,	,	PUNCT
inlawrev-3683	107	49	the	the	DET
inlawrev-3683	107	50	person	person	NOUN
inlawrev-3683	107	51	is	be	AUX
inlawrev-3683	107	52	considered	consider	VERB
inlawrev-3683	107	53	to	to	PART
inlawrev-3683	107	54	be	be	AUX
inlawrev-3683	107	55	the	the	DET
inlawrev-3683	107	56	author	author	NOUN
inlawrev-3683	107	57	to	to	ADP
inlawrev-3683	107	58	the	the	DET
inlawrev-3683	107	59	extent	extent	NOUN
inlawrev-3683	107	60	of	of	ADP
inlawrev-3683	107	61	the	the	DET
inlawrev-3683	107	62	modifications	modification	NOUN
inlawrev-3683	107	63	or	or	CCONJ
inlawrev-3683	107	64	enhancements.^^	enhancements.^^	NUM
inlawrev-3683	107	65	4	4	X
inlawrev-3683	107	66	.	.	X
inlawrev-3683	108	1	drugs	drug	NOUN
inlawrev-3683	108	2	and	and	CCONJ
inlawrev-3683	108	3	medical	medical	ADJ
inlawrev-3683	108	4	devices.—the	devices.—the	DET
inlawrev-3683	108	5	term	term	NOUN
inlawrev-3683	108	6	"	"	PUNCT
inlawrev-3683	108	7	drug	drug	NOUN
inlawrev-3683	108	8	"	"	PUNCT
inlawrev-3683	108	9	is	be	AUX
inlawrev-3683	108	10	defined	define	VERB
inlawrev-3683	108	11	as	as	ADP
inlawrev-3683	108	12	any	any	DET
inlawrev-3683	108	13	substance	substance	NOUN
inlawrev-3683	108	14	recognized	recognize	VERB
inlawrev-3683	108	15	in	in	ADP
inlawrev-3683	108	16	the	the	DET
inlawrev-3683	108	17	united	united	PROPN
inlawrev-3683	108	18	states	states	PROPN
inlawrev-3683	108	19	pharmacopoeia	pharmacopoeia	NOUN
inlawrev-3683	108	20	as	as	ADP
inlawrev-3683	108	21	being	be	AUX
inlawrev-3683	108	22	intended	intend	VERB
inlawrev-3683	108	23	for	for	ADP
inlawrev-3683	108	24	use	use	NOUN
inlawrev-3683	108	25	in	in	ADP
inlawrev-3683	108	26	the	the	DET
inlawrev-3683	108	27	diagnosis	diagnosis	NOUN
inlawrev-3683	108	28	,	,	PUNCT
inlawrev-3683	108	29	cure	cure	NOUN
inlawrev-3683	108	30	,	,	PUNCT
inlawrev-3683	108	31	mitigation	mitigation	NOUN
inlawrev-3683	108	32	,	,	PUNCT
inlawrev-3683	108	33	treatment	treatment	NOUN
inlawrev-3683	108	34	or	or	CCONJ
inlawrev-3683	108	35	prevention	prevention	NOUN
inlawrev-3683	108	36	of	of	ADP
inlawrev-3683	108	37	disease	disease	NOUN
inlawrev-3683	108	38	,	,	PUNCT
inlawrev-3683	108	39	or	or	CCONJ
inlawrev-3683	108	40	which	which	PRON
inlawrev-3683	108	41	is	be	AUX
inlawrev-3683	108	42	intended	intend	VERB
inlawrev-3683	108	43	to	to	PART
inlawrev-3683	108	44	affect	affect	VERB
inlawrev-3683	108	45	the	the	DET
inlawrev-3683	108	46	structure	structure	NOUN
inlawrev-3683	108	47	or	or	CCONJ
inlawrev-3683	108	48	any	any	DET
inlawrev-3683	108	49	function	function	NOUN
inlawrev-3683	108	50	of	of	ADP
inlawrev-3683	108	51	the	the	DET
inlawrev-3683	108	52	body	body	NOUN
inlawrev-3683	108	53	.	.	PUNCT
inlawrev-3683	109	1	however	however	ADV
inlawrev-3683	109	2	,	,	PUNCT
inlawrev-3683	109	3	the	the	DET
inlawrev-3683	109	4	term	term	NOUN
inlawrev-3683	109	5	does	do	AUX
inlawrev-3683	109	6	not	not	PART
inlawrev-3683	109	7	include	include	VERB
inlawrev-3683	109	8	food	food	NOUN
inlawrev-3683	109	9	or	or	CCONJ
inlawrev-3683	109	10	food	food	NOUN
inlawrev-3683	109	11	ingredients	ingredient	NOUN
inlawrev-3683	109	12	,	,	PUNCT
inlawrev-3683	109	13	dietary	dietary	ADJ
inlawrev-3683	109	14	supplements	supplement	NOUN
inlawrev-3683	109	15	,	,	PUNCT
inlawrev-3683	109	16	or	or	CCONJ
inlawrev-3683	109	17	alcoholic	alcoholic	ADJ
inlawrev-3683	109	18	beverages	beverage	NOUN
inlawrev-3683	109	19	as	as	SCONJ
inlawrev-3683	109	20	defined	define	VERB
inlawrev-3683	109	21	above	above	ADV
inlawrev-3683	109	22	.	.	PUNCT
inlawrev-3683	109	23	'*^	'*^	PROPN
inlawrev-3683	109	24	the	the	DET
inlawrev-3683	109	25	term	term	NOUN
inlawrev-3683	109	26	"	"	PUNCT
inlawrev-3683	109	27	prescriptions	prescription	NOUN
inlawrev-3683	109	28	"	"	PUNCT
inlawrev-3683	109	29	are	be	AUX
inlawrev-3683	109	30	defined	define	VERB
inlawrev-3683	109	31	as	as	ADP
inlawrev-3683	109	32	an	an	DET
inlawrev-3683	109	33	order	order	NOUN
inlawrev-3683	109	34	or	or	CCONJ
inlawrev-3683	109	35	formula	formula	NOUN
inlawrev-3683	109	36	issued	issue	VERB
inlawrev-3683	109	37	by	by	ADP
inlawrev-3683	109	38	a	a	DET
inlawrev-3683	109	39	licensed	licensed	ADJ
inlawrev-3683	109	40	practitioner	practitioner	NOUN
inlawrev-3683	109	41	.	.	PUNCT
inlawrev-3683	109	42	'	'	PUNCT
inlawrev-3683	110	1	*	*	PUNCT
inlawrev-3683	110	2	'	'	PUNCT
inlawrev-3683	110	3	"	"	PUNCT
inlawrev-3683	110	4	durable	durable	ADJ
inlawrev-3683	110	5	medical	medical	ADJ
inlawrev-3683	110	6	equipment	equipment	NOUN
inlawrev-3683	110	7	is	be	AUX
inlawrev-3683	110	8	defined	define	VERB
inlawrev-3683	110	9	as	as	ADP
inlawrev-3683	110	10	equipment	equipment	NOUN
inlawrev-3683	110	11	and	and	CCONJ
inlawrev-3683	110	12	repair	repair	NOUN
inlawrev-3683	110	13	and	and	CCONJ
inlawrev-3683	110	14	replacement	replacement	NOUN
inlawrev-3683	110	15	parts	part	NOUN
inlawrev-3683	110	16	for	for	ADP
inlawrev-3683	110	17	equipment	equipment	NOUN
inlawrev-3683	110	18	that	that	PRON
inlawrev-3683	110	19	:	:	PUNCT
inlawrev-3683	110	20	can	can	AUX
inlawrev-3683	110	21	stand	stand	VERB
inlawrev-3683	110	22	repeated	repeat	VERB
inlawrev-3683	110	23	use	use	NOUN
inlawrev-3683	110	24	;	;	PUNCT
inlawrev-3683	110	25	is	be	AUX
inlawrev-3683	110	26	used	use	VERB
inlawrev-3683	110	27	to	to	PART
inlawrev-3683	110	28	serve	serve	VERB
inlawrev-3683	110	29	a	a	DET
inlawrev-3683	110	30	medical	medical	ADJ
inlawrev-3683	110	31	purpose	purpose	NOUN
inlawrev-3683	110	32	;	;	PUNCT
inlawrev-3683	110	33	generally	generally	ADV
inlawrev-3683	110	34	is	be	AUX
inlawrev-3683	110	35	not	not	PART
inlawrev-3683	110	36	useful	useful	ADJ
inlawrev-3683	110	37	to	to	ADP
inlawrev-3683	110	38	a	a	DET
inlawrev-3683	110	39	person	person	NOUN
inlawrev-3683	110	40	in	in	ADP
inlawrev-3683	110	41	the	the	DET
inlawrev-3683	110	42	absence	absence	NOUN
inlawrev-3683	110	43	of	of	ADP
inlawrev-3683	110	44	illness	illness	NOUN
inlawrev-3683	110	45	or	or	CCONJ
inlawrev-3683	110	46	injury	injury	NOUN
inlawrev-3683	110	47	;	;	PUNCT
inlawrev-3683	110	48	and	and	CCONJ
inlawrev-3683	110	49	,	,	PUNCT
inlawrev-3683	110	50	is	be	AUX
inlawrev-3683	110	51	not	not	PART
inlawrev-3683	110	52	worn	wear	VERB
inlawrev-3683	110	53	in	in	ADP
inlawrev-3683	110	54	or	or	CCONJ
inlawrev-3683	110	55	on	on	ADP
inlawrev-3683	110	56	the	the	DET
inlawrev-3683	110	57	body	body	NOUN
inlawrev-3683	110	58	.	.	PUNCT
inlawrev-3683	111	1	"*^	"*^	PROPN
inlawrev-3683	111	2	a	a	DET
inlawrev-3683	111	3	"	"	PUNCT
inlawrev-3683	111	4	prosthetic	prosthetic	ADJ
inlawrev-3683	111	5	device	device	NOUN
inlawrev-3683	111	6	"	"	PUNCT
inlawrev-3683	111	7	is	be	AUX
inlawrev-3683	111	8	defined	define	VERB
inlawrev-3683	111	9	as	as	ADP
inlawrev-3683	111	10	a	a	DET
inlawrev-3683	111	11	replacement	replacement	NOUN
inlawrev-3683	111	12	,	,	PUNCT
inlawrev-3683	111	13	corrective	corrective	ADJ
inlawrev-3683	111	14	,	,	PUNCT
inlawrev-3683	111	15	or	or	CCONJ
inlawrev-3683	111	16	supportive	supportive	ADJ
inlawrev-3683	111	17	device	device	NOUN
inlawrev-3683	111	18	worn	wear	VERB
inlawrev-3683	111	19	on	on	ADP
inlawrev-3683	111	20	or	or	CCONJ
inlawrev-3683	111	21	in	in	ADP
inlawrev-3683	111	22	the	the	DET
inlawrev-3683	111	23	body	body	NOUN
inlawrev-3683	111	24	to	to	PART
inlawrev-3683	111	25	artificially	artificially	ADV
inlawrev-3683	111	26	replace	replace	VERB
inlawrev-3683	111	27	a	a	DET
inlawrev-3683	111	28	missing	missing	ADJ
inlawrev-3683	111	29	part	part	NOUN
inlawrev-3683	111	30	ofthe	ofthe	NOUN
inlawrev-3683	111	31	body	body	NOUN
inlawrev-3683	111	32	,	,	PUNCT
inlawrev-3683	111	33	prevent	prevent	VERB
inlawrev-3683	111	34	or	or	CCONJ
inlawrev-3683	111	35	correct	correct	VERB
inlawrev-3683	111	36	physical	physical	ADJ
inlawrev-3683	111	37	deformity	deformity	NOUN
inlawrev-3683	111	38	,	,	PUNCT
inlawrev-3683	111	39	or	or	CCONJ
inlawrev-3683	111	40	support	support	VERB
inlawrev-3683	111	41	a	a	DET
inlawrev-3683	111	42	weak	weak	ADJ
inlawrev-3683	111	43	or	or	CCONJ
inlawrev-3683	111	44	deformed	deform	VERB
inlawrev-3683	111	45	part	part	NOUN
inlawrev-3683	111	46	of	of	ADP
inlawrev-3683	111	47	the	the	DET
inlawrev-3683	111	48	body	body	NOUN
inlawrev-3683	111	49	.	.	PUNCT
inlawrev-3683	112	1	"*^	"*^	PUNCT
inlawrev-3683	113	1	"	"	PUNCT
inlawrev-3683	113	2	mobility	mobility	NOUN
inlawrev-3683	113	3	enhancing	enhance	VERB
inlawrev-3683	113	4	equipment	equipment	NOUN
inlawrev-3683	113	5	"	"	PUNCT
inlawrev-3683	113	6	is	be	AUX
inlawrev-3683	113	7	defined	define	VERB
inlawrev-3683	113	8	as	as	ADP
inlawrev-3683	113	9	equipment	equipment	NOUN
inlawrev-3683	113	10	primarily	primarily	ADV
inlawrev-3683	113	11	used	use	VERB
inlawrev-3683	113	12	to	to	PART
inlawrev-3683	113	13	provide	provide	VERB
inlawrev-3683	113	14	or	or	CCONJ
inlawrev-3683	113	15	increase	increase	VERB
inlawrev-3683	113	16	the	the	DET
inlawrev-3683	113	17	ability	ability	NOUN
inlawrev-3683	113	18	to	to	PART
inlawrev-3683	113	19	move	move	VERB
inlawrev-3683	113	20	from	from	ADP
inlawrev-3683	113	21	one	one	NUM
inlawrev-3683	113	22	place	place	NOUN
inlawrev-3683	113	23	to	to	ADP
inlawrev-3683	113	24	another	another	PRON
inlawrev-3683	113	25	and	and	CCONJ
inlawrev-3683	113	26	is	be	AUX
inlawrev-3683	113	27	not	not	PART
inlawrev-3683	113	28	generally	generally	ADV
inlawrev-3683	113	29	used	use	VERB
inlawrev-3683	113	30	by	by	ADP
inlawrev-3683	113	31	persons	person	NOUN
inlawrev-3683	113	32	with	with	ADP
inlawrev-3683	113	33	normal	normal	ADJ
inlawrev-3683	113	34	mobility	mobility	NOUN
inlawrev-3683	113	35	;	;	PUNCT
inlawrev-3683	113	36	however	however	ADV
inlawrev-3683	113	37	,	,	PUNCT
inlawrev-3683	113	38	it	it	PRON
inlawrev-3683	113	39	does	do	AUX
inlawrev-3683	113	40	not	not	PART
inlawrev-3683	113	41	include	include	VERB
inlawrev-3683	113	42	a	a	DET
inlawrev-3683	113	43	motor	motor	NOUN
inlawrev-3683	113	44	vehicle	vehicle	NOUN
inlawrev-3683	113	45	or	or	CCONJ
inlawrev-3683	113	46	equipment	equipment	NOUN
inlawrev-3683	113	47	on	on	ADP
inlawrev-3683	113	48	a	a	DET
inlawrev-3683	113	49	motor	motor	NOUN
inlawrev-3683	113	50	vehicle	vehicle	NOUN
inlawrev-3683	113	51	.	.	PUNCT
inlawrev-3683	113	52	'	'	PUNCT
inlawrev-3683	114	1	*	*	PUNCT
inlawrev-3683	114	2	'	'	X
inlawrev-3683	114	3	*	*	NUM
inlawrev-3683	114	4	5	5	X
inlawrev-3683	114	5	.	.	X
inlawrev-3683	114	6	tangible	tangible	ADJ
inlawrev-3683	114	7	personal	personal	ADJ
inlawrev-3683	114	8	property.—"tangible	property.—"tangible	ADJ
inlawrev-3683	114	9	personal	personal	ADJ
inlawrev-3683	114	10	property	property	NOUN
inlawrev-3683	114	11	"	"	PUNCT
inlawrev-3683	114	12	is	be	AUX
inlawrev-3683	114	13	defined	define	VERB
inlawrev-3683	114	14	as	as	ADP
inlawrev-3683	114	15	something	something	PRON
inlawrev-3683	114	16	that	that	PRON
inlawrev-3683	114	17	can	can	AUX
inlawrev-3683	114	18	be	be	AUX
inlawrev-3683	114	19	seen	see	VERB
inlawrev-3683	114	20	,	,	PUNCT
inlawrev-3683	114	21	weighed	weigh	VERB
inlawrev-3683	114	22	,	,	PUNCT
inlawrev-3683	114	23	measured	measure	VERB
inlawrev-3683	114	24	,	,	PUNCT
inlawrev-3683	114	25	felt	feel	VERB
inlawrev-3683	114	26	,	,	PUNCT
inlawrev-3683	114	27	or	or	CCONJ
inlawrev-3683	114	28	touched	touch	VERB
inlawrev-3683	114	29	or	or	CCONJ
inlawrev-3683	114	30	in	in	ADP
inlawrev-3683	114	31	any	any	DET
inlawrev-3683	114	32	other	other	ADJ
inlawrev-3683	114	33	manner	manner	NOUN
inlawrev-3683	114	34	is	be	AUX
inlawrev-3683	114	35	perceptible	perceptible	ADJ
inlawrev-3683	114	36	to	to	ADP
inlawrev-3683	114	37	the	the	DET
inlawrev-3683	114	38	senses	sense	NOUN
inlawrev-3683	114	39	including	include	VERB
inlawrev-3683	114	40	,	,	PUNCT
inlawrev-3683	114	41	but	but	CCONJ
inlawrev-3683	114	42	not	not	PART
inlawrev-3683	114	43	limited	limit	VERB
inlawrev-3683	114	44	to	to	ADP
inlawrev-3683	114	45	,	,	PUNCT
inlawrev-3683	114	46	electricity	electricity	NOUN
inlawrev-3683	114	47	,	,	PUNCT
inlawrev-3683	114	48	gas	gas	NOUN
inlawrev-3683	114	49	,	,	PUNCT
inlawrev-3683	114	50	water	water	NOUN
inlawrev-3683	114	51	,	,	PUNCT
inlawrev-3683	114	52	steam	steam	NOUN
inlawrev-3683	114	53	,	,	PUNCT
inlawrev-3683	114	54	and	and	CCONJ
inlawrev-3683	114	55	prewritten	prewritten	VERB
inlawrev-3683	114	56	computer	computer	NOUN
inlawrev-3683	114	57	software	software	NOUN
inlawrev-3683	114	58	.	.	PUNCT
inlawrev-3683	115	1	"*^	"*^	NOUN
inlawrev-3683	116	1	the	the	DET
inlawrev-3683	116	2	term	term	NOUN
inlawrev-3683	116	3	"	"	PUNCT
inlawrev-3683	116	4	lease	lease	NOUN
inlawrev-3683	116	5	and	and	CCONJ
inlawrev-3683	116	6	rental	rental	NOUN
inlawrev-3683	116	7	"	"	PUNCT
inlawrev-3683	116	8	was	be	AUX
inlawrev-3683	116	9	defined	define	VERB
inlawrev-3683	116	10	as	as	ADP
inlawrev-3683	116	11	any	any	DET
inlawrev-3683	116	12	transfer	transfer	NOUN
inlawrev-3683	116	13	ofpossession	ofpossession	NOUN
inlawrev-3683	116	14	or	or	CCONJ
inlawrev-3683	116	15	control	control	NOUN
inlawrev-3683	116	16	oftangible	oftangible	ADJ
inlawrev-3683	116	17	personal	personal	ADJ
inlawrev-3683	116	18	property	property	NOUN
inlawrev-3683	116	19	for	for	ADP
inlawrev-3683	116	20	a	a	DET
inlawrev-3683	116	21	fixed	fix	VERB
inlawrev-3683	116	22	or	or	CCONJ
inlawrev-3683	116	23	indeterminate	indeterminate	ADJ
inlawrev-3683	116	24	term	term	NOUN
inlawrev-3683	116	25	for	for	ADP
inlawrev-3683	116	26	consideration	consideration	NOUN
inlawrev-3683	116	27	and	and	CCONJ
inlawrev-3683	116	28	may	may	AUX
inlawrev-3683	116	29	include	include	VERB
inlawrev-3683	116	30	future	future	ADJ
inlawrev-3683	116	31	options	option	NOUN
inlawrev-3683	116	32	to	to	PART
inlawrev-3683	116	33	purchase	purchase	VERB
inlawrev-3683	116	34	or	or	CCONJ
inlawrev-3683	116	35	extend	extend	VERB
inlawrev-3683	116	36	.	.	PUNCT
inlawrev-3683	117	1	however	however	ADV
inlawrev-3683	117	2	,	,	PUNCT
inlawrev-3683	117	3	the	the	DET
inlawrev-3683	117	4	term	term	NOUN
inlawrev-3683	117	5	does	do	AUX
inlawrev-3683	117	6	not	not	PART
inlawrev-3683	117	7	apply	apply	VERB
inlawrev-3683	117	8	to	to	ADP
inlawrev-3683	117	9	secured	secure	VERB
inlawrev-3683	117	10	financing	financing	NOUN
inlawrev-3683	117	11	agreements	agreement	NOUN
inlawrev-3683	117	12	,	,	PUNCT
inlawrev-3683	117	13	purchase	purchase	VERB
inlawrev-3683	117	14	money	money	NOUN
inlawrev-3683	117	15	mortgages	mortgage	NOUN
inlawrev-3683	117	16	,	,	PUNCT
inlawrev-3683	117	17	or	or	CCONJ
inlawrev-3683	117	18	the	the	DET
inlawrev-3683	117	19	equipment	equipment	NOUN
inlawrev-3683	117	20	requiring	require	VERB
inlawrev-3683	117	21	as	as	ADP
inlawrev-3683	117	22	a	a	DET
inlawrev-3683	117	23	necessity	necessity	NOUN
inlawrev-3683	117	24	an	an	DET
inlawrev-3683	117	25	operator	operator	NOUN
inlawrev-3683	117	26	performing	perform	VERB
inlawrev-3683	117	27	more	more	ADJ
inlawrev-3683	117	28	than	than	ADP
inlawrev-3683	117	29	maintenance	maintenance	NOUN
inlawrev-3683	117	30	,	,	PUNCT
inlawrev-3683	117	31	inspections	inspection	NOUN
inlawrev-3683	117	32	,	,	PUNCT
inlawrev-3683	117	33	or	or	CCONJ
inlawrev-3683	117	34	setting	set	VERB
inlawrev-3683	117	35	up	up	ADP
inlawrev-3683	117	36	the	the	DET
inlawrev-3683	117	37	equipment	equipment	NOUN
inlawrev-3683	117	38	.	.	PUNCT
inlawrev-3683	118	1	'*^	'*^	PROPN
inlawrev-3683	118	2	similarly	similarly	ADV
inlawrev-3683	118	3	,	,	PUNCT
inlawrev-3683	118	4	the	the	DET
inlawrev-3683	118	5	general	general	ADJ
inlawrev-3683	118	6	assembly	assembly	NOUN
inlawrev-3683	118	7	provided	provide	VERB
inlawrev-3683	118	8	that	that	SCONJ
inlawrev-3683	118	9	subleasing	subleasing	NOUN
inlawrev-3683	118	10	is	be	AUX
inlawrev-3683	118	11	not	not	PART
inlawrev-3683	118	12	classified	classify	VERB
inlawrev-3683	118	13	as	as	ADP
inlawrev-3683	118	14	the	the	DET
inlawrev-3683	118	15	rental	rental	NOUN
inlawrev-3683	118	16	or	or	CCONJ
inlawrev-3683	118	17	leasing	leasing	NOUN
inlawrev-3683	118	18	of	of	ADP
inlawrev-3683	118	19	tangible	tangible	ADJ
inlawrev-3683	118	20	personal	personal	ADJ
inlawrev-3683	118	21	property	property	NOUN
inlawrev-3683	118	22	.	.	PUNCT
inlawrev-3683	119	1	"*^	"*^	PROPN
inlawrev-3683	119	2	6	6	NUM
inlawrev-3683	119	3	.	.	PUNCT
inlawrev-3683	120	1	calling	call	VERB
inlawrev-3683	120	2	services.—"post	services.—"post	NOUN
inlawrev-3683	120	3	paid	pay	VERB
inlawrev-3683	120	4	calling	call	VERB
inlawrev-3683	120	5	services	service	NOUN
inlawrev-3683	120	6	"	"	PUNCT
inlawrev-3683	120	7	are	be	AUX
inlawrev-3683	120	8	defined	define	VERB
inlawrev-3683	120	9	as	as	ADP
inlawrev-3683	120	10	telecommunications	telecommunications	NOUN
inlawrev-3683	120	11	services	service	NOUN
inlawrev-3683	120	12	obtained	obtain	VERB
inlawrev-3683	120	13	by	by	ADP
inlawrev-3683	120	14	making	make	VERB
inlawrev-3683	120	15	a	a	DET
inlawrev-3683	120	16	payment	payment	NOUN
inlawrev-3683	120	17	on	on	ADP
inlawrev-3683	120	18	a	a	DET
inlawrev-3683	120	19	call	call	NOUN
inlawrev-3683	120	20	-	-	PUNCT
inlawrev-3683	120	21	by	by	ADP
inlawrev-3683	120	22	-	-	PUNCT
inlawrev-3683	120	23	call	call	NOUN
inlawrev-3683	120	24	38	38	NUM
inlawrev-3683	120	25	.	.	PUNCT
inlawrev-3683	121	1	see	see	VERB
inlawrev-3683	121	2	i	i	PRON
inlawrev-3683	121	3	d.	d.	PROPN
inlawrev-3683	121	4	39	39	NUM
inlawrev-3683	121	5	.	.	PUNCT
inlawrev-3683	122	1	i	i	PRON
inlawrev-3683	122	2	d.	d.	PROPN
inlawrev-3683	122	3	40	40	NUM
inlawrev-3683	122	4	.	.	PUNCT
inlawrev-3683	123	1	see	see	VERB
inlawrev-3683	124	1	i	i	PROPN
inlawrev-3683	124	2	d	d	PROPN
inlawrev-3683	124	3	§	§	PROPN
inlawrev-3683	124	4	6	6	NUM
inlawrev-3683	124	5	-	-	SYM
inlawrev-3683	124	6	2.5	2.5	NUM
inlawrev-3683	124	7	-	-	PUNCT
inlawrev-3683	124	8	1	1	NUM
inlawrev-3683	124	9	-	-	SYM
inlawrev-3683	124	10	17	17	NUM
inlawrev-3683	124	11	(	(	PUNCT
inlawrev-3683	124	12	eff	eff	PROPN
inlawrev-3683	124	13	jan	jan	PROPN
inlawrev-3683	124	14	.	.	PROPN
inlawrev-3683	124	15	1	1	NUM
inlawrev-3683	124	16	,	,	PUNCT
inlawrev-3683	124	17	2004	2004	NUM
inlawrev-3683	124	18	)	)	PUNCT
inlawrev-3683	124	19	.	.	PUNCT
inlawrev-3683	125	1	41	41	NUM
inlawrev-3683	125	2	.	.	PUNCT
inlawrev-3683	126	1	m	m	AUX
inlawrev-3683	126	2	§	§	VERB
inlawrev-3683	126	3	6	6	NUM
inlawrev-3683	126	4	-	-	SYM
inlawrev-3683	126	5	2.5	2.5	NUM
inlawrev-3683	126	6	-	-	PUNCT
inlawrev-3683	126	7	1	1	NUM
inlawrev-3683	126	8	-	-	SYM
inlawrev-3683	126	9	23	23	NUM
inlawrev-3683	126	10	(	(	PUNCT
inlawrev-3683	126	11	eff	eff	PROPN
inlawrev-3683	126	12	.	.	PUNCT
inlawrev-3683	126	13	jan	jan	PROPN
inlawrev-3683	126	14	.	.	PROPN
inlawrev-3683	126	15	1	1	NUM
inlawrev-3683	126	16	,	,	PUNCT
inlawrev-3683	126	17	2004	2004	NUM
inlawrev-3683	126	18	)	)	PUNCT
inlawrev-3683	126	19	.	.	PUNCT
inlawrev-3683	127	1	42	42	NUM
inlawrev-3683	127	2	.	.	PUNCT
inlawrev-3683	128	1	see	see	VERB
inlawrev-3683	129	1	i	i	PROPN
inlawrev-3683	129	2	d	d	PROPN
inlawrev-3683	129	3	§	§	PROPN
inlawrev-3683	129	4	6	6	NUM
inlawrev-3683	129	5	-	-	SYM
inlawrev-3683	129	6	2.5	2.5	NUM
inlawrev-3683	129	7	-	-	PUNCT
inlawrev-3683	129	8	1	1	NUM
inlawrev-3683	129	9	-	-	SYM
inlawrev-3683	129	10	18	18	NUM
inlawrev-3683	129	11	(	(	PUNCT
inlawrev-3683	129	12	eff	eff	PROPN
inlawrev-3683	129	13	.	.	PUNCT
inlawrev-3683	129	14	jan	jan	PROPN
inlawrev-3683	129	15	.	.	PROPN
inlawrev-3683	129	16	1	1	NUM
inlawrev-3683	129	17	,	,	PUNCT
inlawrev-3683	129	18	2004	2004	NUM
inlawrev-3683	129	19	)	)	PUNCT
inlawrev-3683	129	20	.	.	PUNCT
inlawrev-3683	130	1	43	43	NUM
inlawrev-3683	130	2	.	.	PUNCT
inlawrev-3683	131	1	see	see	VERB
inlawrev-3683	132	1	i	i	PROPN
inlawrev-3683	132	2	d	d	PROPN
inlawrev-3683	132	3	§	§	PROPN
inlawrev-3683	132	4	6	6	NUM
inlawrev-3683	132	5	-	-	SYM
inlawrev-3683	132	6	2.5	2.5	NUM
inlawrev-3683	132	7	-	-	PUNCT
inlawrev-3683	132	8	1	1	NUM
inlawrev-3683	132	9	-	-	SYM
inlawrev-3683	132	10	25	25	NUM
inlawrev-3683	132	11	(	(	PUNCT
inlawrev-3683	132	12	eff	eff	PROPN
inlawrev-3683	132	13	.	.	PUNCT
inlawrev-3683	132	14	jan	jan	PROPN
inlawrev-3683	132	15	.	.	PROPN
inlawrev-3683	132	16	1	1	NUM
inlawrev-3683	132	17	,	,	PUNCT
inlawrev-3683	132	18	2004	2004	NUM
inlawrev-3683	132	19	)	)	PUNCT
inlawrev-3683	132	20	.	.	PUNCT
inlawrev-3683	133	1	44	44	NUM
inlawrev-3683	133	2	.	.	PUNCT
inlawrev-3683	134	1	see	see	VERB
inlawrev-3683	135	1	i	i	PROPN
inlawrev-3683	135	2	d	d	PROPN
inlawrev-3683	135	3	§	§	PROPN
inlawrev-3683	135	4	6	6	NUM
inlawrev-3683	135	5	-	-	SYM
inlawrev-3683	135	6	2.5	2.5	NUM
inlawrev-3683	135	7	-	-	PUNCT
inlawrev-3683	135	8	1	1	NUM
inlawrev-3683	135	9	-	-	SYM
inlawrev-3683	135	10	22	22	NUM
inlawrev-3683	135	11	(	(	PUNCT
inlawrev-3683	135	12	eff	eff	PROPN
inlawrev-3683	135	13	.	.	PUNCT
inlawrev-3683	135	14	jan	jan	PROPN
inlawrev-3683	135	15	.	.	PROPN
inlawrev-3683	135	16	1	1	NUM
inlawrev-3683	135	17	,	,	PUNCT
inlawrev-3683	135	18	2004	2004	NUM
inlawrev-3683	135	19	)	)	PUNCT
inlawrev-3683	135	20	.	.	PUNCT
inlawrev-3683	136	1	45	45	NUM
inlawrev-3683	136	2	.	.	PUNCT
inlawrev-3683	137	1	i	i	PRON
inlawrev-3683	137	2	d	d	PROPN
inlawrev-3683	137	3	§	§	PROPN
inlawrev-3683	137	4	6	6	NUM
inlawrev-3683	137	5	-	-	SYM
inlawrev-3683	137	6	2.5	2.5	NUM
inlawrev-3683	137	7	-	-	PUNCT
inlawrev-3683	137	8	1	1	NUM
inlawrev-3683	137	9	-	-	SYM
inlawrev-3683	137	10	27	27	NUM
inlawrev-3683	137	11	(	(	PUNCT
inlawrev-3683	137	12	eff	eff	PROPN
inlawrev-3683	137	13	.	.	PUNCT
inlawrev-3683	137	14	jan	jan	PROPN
inlawrev-3683	137	15	.	.	PROPN
inlawrev-3683	137	16	1	1	NUM
inlawrev-3683	137	17	,	,	PUNCT
inlawrev-3683	137	18	2004	2004	NUM
inlawrev-3683	137	19	)	)	PUNCT
inlawrev-3683	137	20	.	.	PUNCT
inlawrev-3683	138	1	46	46	NUM
inlawrev-3683	138	2	.	.	PUNCT
inlawrev-3683	139	1	see	see	VERB
inlawrev-3683	140	1	i	i	PROPN
inlawrev-3683	140	2	d	d	PROPN
inlawrev-3683	140	3	§	§	PROPN
inlawrev-3683	140	4	6	6	NUM
inlawrev-3683	140	5	-	-	SYM
inlawrev-3683	140	6	2.5	2.5	NUM
inlawrev-3683	140	7	-	-	PUNCT
inlawrev-3683	140	8	1	1	NUM
inlawrev-3683	140	9	-	-	SYM
inlawrev-3683	140	10	21	21	NUM
inlawrev-3683	140	11	(	(	PUNCT
inlawrev-3683	140	12	eff	eff	PROPN
inlawrev-3683	140	13	.	.	PUNCT
inlawrev-3683	140	14	jan	jan	PROPN
inlawrev-3683	140	15	.	.	PROPN
inlawrev-3683	140	16	1	1	NUM
inlawrev-3683	140	17	,	,	PUNCT
inlawrev-3683	140	18	2004	2004	NUM
inlawrev-3683	140	19	)	)	PUNCT
inlawrev-3683	140	20	.	.	PUNCT
inlawrev-3683	141	1	47	47	NUM
inlawrev-3683	141	2	.	.	PUNCT
inlawrev-3683	142	1	see	see	VERB
inlawrev-3683	143	1	i	i	PROPN
inlawrev-3683	143	2	d	d	PROPN
inlawrev-3683	143	3	§	§	PROPN
inlawrev-3683	143	4	6	6	NUM
inlawrev-3683	143	5	-	-	SYM
inlawrev-3683	143	6	2.5	2.5	NUM
inlawrev-3683	143	7	-	-	PUNCT
inlawrev-3683	143	8	4	4	NUM
inlawrev-3683	143	9	-	-	SYM
inlawrev-3683	143	10	10	10	NUM
inlawrev-3683	143	11	(	(	PUNCT
inlawrev-3683	143	12	eff	eff	PROPN
inlawrev-3683	143	13	jan	jan	PROPN
inlawrev-3683	143	14	.	.	PROPN
inlawrev-3683	143	15	1	1	NUM
inlawrev-3683	143	16	,	,	PUNCT
inlawrev-3683	143	17	2004	2004	NUM
inlawrev-3683	143	18	)	)	PUNCT
inlawrev-3683	143	19	.	.	PUNCT
inlawrev-3683	144	1	1348	1348	NUM
inlawrev-3683	144	2	indiana	indiana	PROPN
inlawrev-3683	144	3	law	law	PROPN
inlawrev-3683	144	4	review	review	NOUN
inlawrev-3683	145	1	[	[	X
inlawrev-3683	145	2	vol	vol	NOUN
inlawrev-3683	145	3	.	.	PUNCT
inlawrev-3683	146	1	37:1343	37:1343	NUM
inlawrev-3683	146	2	basis	basis	NOUN
inlawrev-3683	146	3	either	either	CCONJ
inlawrev-3683	146	4	through	through	ADP
inlawrev-3683	146	5	the	the	DET
inlawrev-3683	146	6	use	use	NOUN
inlawrev-3683	146	7	ofa	ofa	PROPN
inlawrev-3683	146	8	credit	credit	NOUN
inlawrev-3683	146	9	card	card	NOUN
inlawrev-3683	146	10	,	,	PUNCT
inlawrev-3683	146	11	debit	debit	NOUN
inlawrev-3683	146	12	card	card	NOUN
inlawrev-3683	146	13	or	or	CCONJ
inlawrev-3683	146	14	similar	similar	ADJ
inlawrev-3683	146	15	bankcard	bankcard	NOUN
inlawrev-3683	146	16	,	,	PUNCT
inlawrev-3683	146	17	or	or	CCONJ
inlawrev-3683	146	18	by	by	ADP
inlawrev-3683	146	19	charge	charge	NOUN
inlawrev-3683	146	20	made	make	VERB
inlawrev-3683	146	21	to	to	ADP
inlawrev-3683	146	22	a	a	DET
inlawrev-3683	146	23	telephone	telephone	NOUN
inlawrev-3683	146	24	number	number	NOUN
inlawrev-3683	146	25	that	that	PRON
inlawrev-3683	146	26	is	be	AUX
inlawrev-3683	146	27	not	not	PART
inlawrev-3683	146	28	associated	associate	VERB
inlawrev-3683	146	29	with	with	ADP
inlawrev-3683	146	30	the	the	DET
inlawrev-3683	146	31	origination	origination	NOUN
inlawrev-3683	146	32	or	or	CCONJ
inlawrev-3683	146	33	termination	termination	NOUN
inlawrev-3683	146	34	of	of	ADP
inlawrev-3683	146	35	the	the	DET
inlawrev-3683	146	36	telecommunications	telecommunication	NOUN
inlawrev-3683	146	37	service/	service/	NUM
inlawrev-3683	146	38	*	*	PUNCT
inlawrev-3683	146	39	"	"	PUNCT
inlawrev-3683	146	40	prepaid	prepaid	ADJ
inlawrev-3683	146	41	calling	calling	NOUN
inlawrev-3683	146	42	service	service	NOUN
inlawrev-3683	146	43	"	"	PUNCT
inlawrev-3683	146	44	is	be	AUX
inlawrev-3683	146	45	defined	define	VERB
inlawrev-3683	146	46	as	as	ADP
inlawrev-3683	146	47	the	the	DET
inlawrev-3683	146	48	right	right	NOUN
inlawrev-3683	146	49	to	to	PART
inlawrev-3683	146	50	access	access	VERB
inlawrev-3683	146	51	exclusively	exclusively	ADV
inlawrev-3683	146	52	telecommunications	telecommunication	NOUN
inlawrev-3683	146	53	services	service	NOUN
inlawrev-3683	146	54	,	,	PUNCT
inlawrev-3683	146	55	which	which	PRON
inlawrev-3683	146	56	must	must	AUX
inlawrev-3683	146	57	be	be	AUX
inlawrev-3683	146	58	paid	pay	VERB
inlawrev-3683	146	59	for	for	ADP
inlawrev-3683	146	60	in	in	ADP
inlawrev-3683	146	61	advance	advance	NOUN
inlawrev-3683	146	62	and	and	CCONJ
inlawrev-3683	146	63	which	which	PRON
inlawrev-3683	146	64	enables	enable	VERB
inlawrev-3683	146	65	the	the	DET
inlawrev-3683	146	66	origination	origination	NOUN
inlawrev-3683	146	67	of	of	ADP
inlawrev-3683	146	68	calls	call	NOUN
inlawrev-3683	146	69	using	use	VERB
inlawrev-3683	146	70	an	an	DET
inlawrev-3683	146	71	access	access	NOUN
inlawrev-3683	146	72	number	number	NOUN
inlawrev-3683	146	73	or	or	CCONJ
inlawrev-3683	146	74	authorization	authorization	NOUN
inlawrev-3683	146	75	code	code	NOUN
inlawrev-3683	146	76	,	,	PUNCT
inlawrev-3683	146	77	whether	whether	SCONJ
inlawrev-3683	146	78	manually	manually	ADV
inlawrev-3683	146	79	or	or	CCONJ
inlawrev-3683	146	80	electronically	electronically	ADV
inlawrev-3683	146	81	dialed	dial	VERB
inlawrev-3683	146	82	,	,	PUNCT
inlawrev-3683	146	83	and	and	CCONJ
inlawrev-3683	146	84	that	that	PRON
inlawrev-3683	146	85	is	be	AUX
inlawrev-3683	146	86	sold	sell	VERB
inlawrev-3683	146	87	in	in	ADP
inlawrev-3683	146	88	predetermined	predetermine	VERB
inlawrev-3683	146	89	units	unit	NOUN
inlawrev-3683	146	90	or	or	CCONJ
inlawrev-3683	146	91	dollars	dollar	NOUN
inlawrev-3683	146	92	of	of	ADP
inlawrev-3683	146	93	which	which	PRON
inlawrev-3683	146	94	the	the	DET
inlawrev-3683	146	95	number	number	NOUN
inlawrev-3683	146	96	declines	decline	VERB
inlawrev-3683	146	97	with	with	ADP
inlawrev-3683	146	98	use	use	NOUN
inlawrev-3683	146	99	in	in	ADP
inlawrev-3683	146	100	a	a	DET
inlawrev-3683	146	101	known	know	VERB
inlawrev-3683	146	102	amount	amount	NOUN
inlawrev-3683	146	103	.	.	PUNCT
inlawrev-3683	147	1	'^^	'^^	PRON
inlawrev-3683	148	1	7	7	NUM
inlawrev-3683	148	2	.	.	PUNCT
inlawrev-3683	149	1	exemptions.—in	exemptions.—in	PROPN
inlawrev-3683	149	2	order	order	NOUN
inlawrev-3683	149	3	to	to	PART
inlawrev-3683	149	4	comply	comply	VERB
inlawrev-3683	149	5	with	with	ADP
inlawrev-3683	149	6	the	the	DET
inlawrev-3683	149	7	new	new	ADJ
inlawrev-3683	149	8	additions	addition	NOUN
inlawrev-3683	149	9	and	and	CCONJ
inlawrev-3683	149	10	clarifications	clarification	NOUN
inlawrev-3683	149	11	made	make	VERB
inlawrev-3683	149	12	to	to	ADP
inlawrev-3683	149	13	the	the	DET
inlawrev-3683	149	14	sales	sale	NOUN
inlawrev-3683	149	15	and	and	CCONJ
inlawrev-3683	149	16	use	use	VERB
inlawrev-3683	149	17	tax	tax	NOUN
inlawrev-3683	149	18	definitions	definition	NOUN
inlawrev-3683	149	19	,	,	PUNCT
inlawrev-3683	149	20	the	the	DET
inlawrev-3683	149	21	general	general	ADJ
inlawrev-3683	149	22	assembly	assembly	NOUN
inlawrev-3683	149	23	made	make	VERB
inlawrev-3683	149	24	some	some	DET
inlawrev-3683	149	25	technical	technical	ADJ
inlawrev-3683	149	26	changes	change	NOUN
inlawrev-3683	149	27	to	to	ADP
inlawrev-3683	149	28	the	the	DET
inlawrev-3683	149	29	exemptions	exemption	NOUN
inlawrev-3683	149	30	and	and	CCONJ
inlawrev-3683	149	31	deductions	deduction	NOUN
inlawrev-3683	149	32	under	under	ADP
inlawrev-3683	149	33	the	the	DET
inlawrev-3683	149	34	sales	sale	NOUN
inlawrev-3683	149	35	and	and	CCONJ
inlawrev-3683	149	36	use	use	VERB
inlawrev-3683	149	37	taxes	taxis	NOUN
inlawrev-3683	149	38	.	.	PUNCT
inlawrev-3683	150	1	the	the	DET
inlawrev-3683	150	2	agricultural	agricultural	ADJ
inlawrev-3683	150	3	exemption	exemption	NOUN
inlawrev-3683	150	4	for	for	ADP
inlawrev-3683	150	5	the	the	DET
inlawrev-3683	150	6	production	production	NOUN
inlawrev-3683	150	7	of	of	ADP
inlawrev-3683	150	8	food	food	NOUN
inlawrev-3683	150	9	now	now	ADV
inlawrev-3683	150	10	includes	include	VERB
inlawrev-3683	150	11	the	the	DET
inlawrev-3683	150	12	production	production	NOUN
inlawrev-3683	150	13	of	of	ADP
inlawrev-3683	150	14	food	food	NOUN
inlawrev-3683	150	15	ingredients	ingredient	NOUN
inlawrev-3683	150	16	so	so	ADV
inlawrev-3683	150	17	long	long	ADV
inlawrev-3683	150	18	as	as	SCONJ
inlawrev-3683	150	19	the	the	DET
inlawrev-3683	150	20	double	double	ADJ
inlawrev-3683	150	21	direct	direct	ADJ
inlawrev-3683	150	22	test	test	NOUN
inlawrev-3683	150	23	is	be	AUX
inlawrev-3683	150	24	met	meet	VERB
inlawrev-3683	150	25	and	and	CCONJ
inlawrev-3683	150	26	the	the	DET
inlawrev-3683	150	27	property	property	NOUN
inlawrev-3683	150	28	is	be	AUX
inlawrev-3683	150	29	directly	directly	ADV
inlawrev-3683	150	30	used	use	VERB
inlawrev-3683	150	31	in	in	ADP
inlawrev-3683	150	32	the	the	DET
inlawrev-3683	150	33	direct	direct	ADJ
inlawrev-3683	150	34	production	production	NOUN
inlawrev-3683	150	35	of	of	ADP
inlawrev-3683	150	36	food	food	NOUN
inlawrev-3683	150	37	ingredients	ingredient	NOUN
inlawrev-3683	150	38	and	and	CCONJ
inlawrev-3683	150	39	the	the	DET
inlawrev-3683	150	40	person	person	NOUN
inlawrev-3683	150	41	acquiring	acquire	VERB
inlawrev-3683	150	42	the	the	DET
inlawrev-3683	150	43	property	property	NOUN
inlawrev-3683	150	44	is	be	AUX
inlawrev-3683	150	45	occupationally	occupationally	ADV
inlawrev-3683	150	46	engaged	engage	VERB
inlawrev-3683	150	47	in	in	ADP
inlawrev-3683	150	48	producing	produce	VERB
inlawrev-3683	150	49	food	food	NOUN
inlawrev-3683	150	50	ingredients.^^	ingredients.^^	PUNCT
inlawrev-3683	150	51	similarly	similarly	ADV
inlawrev-3683	150	52	,	,	PUNCT
inlawrev-3683	150	53	the	the	DET
inlawrev-3683	150	54	general	general	ADJ
inlawrev-3683	150	55	assembly	assembly	NOUN
inlawrev-3683	150	56	exempted	exempt	VERB
inlawrev-3683	150	57	from	from	ADP
inlawrev-3683	150	58	the	the	DET
inlawrev-3683	150	59	sales	sale	NOUN
inlawrev-3683	150	60	tax	tax	NOUN
inlawrev-3683	150	61	food	food	NOUN
inlawrev-3683	150	62	and	and	CCONJ
inlawrev-3683	150	63	food	food	NOUN
inlawrev-3683	150	64	items	item	NOUN
inlawrev-3683	150	65	which	which	PRON
inlawrev-3683	150	66	are	be	AUX
inlawrev-3683	150	67	sold	sell	VERB
inlawrev-3683	150	68	without	without	ADP
inlawrev-3683	150	69	eating	eat	VERB
inlawrev-3683	150	70	utensils	utensil	NOUN
inlawrev-3683	150	71	provided	provide	VERB
inlawrev-3683	150	72	that	that	SCONJ
inlawrev-3683	150	73	the	the	DET
inlawrev-3683	150	74	seller	seller	NOUN
inlawrev-3683	150	75	of	of	ADP
inlawrev-3683	150	76	such	such	ADJ
inlawrev-3683	150	77	items	item	NOUN
inlawrev-3683	150	78	has	have	VERB
inlawrev-3683	150	79	a	a	DET
inlawrev-3683	150	80	primary	primary	ADJ
inlawrev-3683	150	81	naics	naic	NOUN
inlawrev-3683	150	82	classification	classification	NOUN
inlawrev-3683	150	83	as	as	ADP
inlawrev-3683	150	84	a	a	DET
inlawrev-3683	150	85	food	food	NOUN
inlawrev-3683	150	86	manufacturer	manufacturer	NOUN
inlawrev-3683	150	87	and	and	CCONJ
inlawrev-3683	150	88	is	be	AUX
inlawrev-3683	150	89	not	not	PART
inlawrev-3683	150	90	a	a	DET
inlawrev-3683	150	91	bakery.^	bakery.^	NOUN
inlawrev-3683	150	92	'	'	PUNCT
inlawrev-3683	150	93	the	the	DET
inlawrev-3683	150	94	general	general	ADJ
inlawrev-3683	150	95	assembly	assembly	NOUN
inlawrev-3683	150	96	excluded	exclude	VERB
inlawrev-3683	150	97	from	from	ADP
inlawrev-3683	150	98	this	this	DET
inlawrev-3683	150	99	exemption	exemption	NOUN
inlawrev-3683	150	100	the	the	DET
inlawrev-3683	150	101	following	following	NOUN
inlawrev-3683	150	102	:	:	PUNCT
inlawrev-3683	150	103	candy	candy	NOUN
inlawrev-3683	150	104	,	,	PUNCT
inlawrev-3683	150	105	alcoholic	alcoholic	ADJ
inlawrev-3683	150	106	beverages	beverage	NOUN
inlawrev-3683	150	107	,	,	PUNCT
inlawrev-3683	150	108	soft	soft	ADJ
inlawrev-3683	150	109	drinks	drink	NOUN
inlawrev-3683	150	110	,	,	PUNCT
inlawrev-3683	150	111	food	food	NOUN
inlawrev-3683	150	112	sold	sell	VERB
inlawrev-3683	150	113	through	through	ADP
inlawrev-3683	150	114	a	a	DET
inlawrev-3683	150	115	vending	vend	VERB
inlawrev-3683	150	116	machine	machine	NOUN
inlawrev-3683	150	117	,	,	PUNCT
inlawrev-3683	150	118	food	food	NOUN
inlawrev-3683	150	119	sold	sell	VERB
inlawrev-3683	150	120	in	in	ADP
inlawrev-3683	150	121	a	a	DET
inlawrev-3683	150	122	heated	heated	ADJ
inlawrev-3683	150	123	state	state	NOUN
inlawrev-3683	150	124	or	or	CCONJ
inlawrev-3683	150	125	heated	heat	VERB
inlawrev-3683	150	126	by	by	ADP
inlawrev-3683	150	127	the	the	DET
inlawrev-3683	150	128	seller	seller	NOUN
inlawrev-3683	150	129	,	,	PUNCT
inlawrev-3683	150	130	two	two	NUM
inlawrev-3683	150	131	or	or	CCONJ
inlawrev-3683	150	132	more	more	ADJ
inlawrev-3683	150	133	food	food	NOUN
inlawrev-3683	150	134	ingredients	ingredient	NOUN
inlawrev-3683	150	135	mixed	mix	VERB
inlawrev-3683	150	136	or	or	CCONJ
inlawrev-3683	150	137	combined	combine	VERB
inlawrev-3683	150	138	by	by	ADP
inlawrev-3683	150	139	the	the	DET
inlawrev-3683	150	140	seller	seller	NOUN
inlawrev-3683	150	141	for	for	ADP
inlawrev-3683	150	142	sale	sale	NOUN
inlawrev-3683	150	143	as	as	ADP
inlawrev-3683	150	144	a	a	DET
inlawrev-3683	150	145	single	single	ADJ
inlawrev-3683	150	146	item,^^	item,^^	NOUN
inlawrev-3683	150	147	and	and	CCONJ
inlawrev-3683	150	148	food	food	NOUN
inlawrev-3683	150	149	sold	sell	VERB
inlawrev-3683	150	150	with	with	ADP
inlawrev-3683	150	151	eating	eat	VERB
inlawrev-3683	150	152	utensils	utensil	NOUN
inlawrev-3683	150	153	provided	provide	VERB
inlawrev-3683	150	154	by	by	ADP
inlawrev-3683	150	155	the	the	DET
inlawrev-3683	150	156	seller	seller	NOUN
inlawrev-3683	150	157	,	,	PUNCT
inlawrev-3683	150	158	including	include	VERB
inlawrev-3683	150	159	plates	plate	NOUN
inlawrev-3683	150	160	,	,	PUNCT
inlawrev-3683	150	161	knives	knife	NOUN
inlawrev-3683	150	162	,	,	PUNCT
inlawrev-3683	150	163	forks	fork	NOUN
inlawrev-3683	150	164	,	,	PUNCT
inlawrev-3683	150	165	spoons	spoon	NOUN
inlawrev-3683	150	166	,	,	PUNCT
inlawrev-3683	150	167	glasses	glass	NOUN
inlawrev-3683	150	168	,	,	PUNCT
inlawrev-3683	150	169	cups	cup	NOUN
inlawrev-3683	150	170	,	,	PUNCT
inlawrev-3683	150	171	napkins	napkin	NOUN
inlawrev-3683	150	172	,	,	PUNCT
inlawrev-3683	150	173	or	or	CCONJ
inlawrev-3683	150	174	straws.^^	straws.^^	NUM
inlawrev-3683	150	175	the	the	DET
inlawrev-3683	150	176	general	general	ADJ
inlawrev-3683	150	177	assembly	assembly	NOUN
inlawrev-3683	150	178	clarified	clarify	VERB
inlawrev-3683	150	179	that	that	SCONJ
inlawrev-3683	150	180	both	both	CCONJ
inlawrev-3683	150	181	the	the	DET
inlawrev-3683	150	182	purchase	purchase	NOUN
inlawrev-3683	150	183	of	of	ADP
inlawrev-3683	150	184	durable	durable	ADJ
inlawrev-3683	150	185	medical	medical	ADJ
inlawrev-3683	150	186	equipment	equipment	NOUN
inlawrev-3683	150	187	and	and	CCONJ
inlawrev-3683	150	188	prosthetic	prosthetic	ADJ
inlawrev-3683	150	189	devices	device	NOUN
inlawrev-3683	150	190	and	and	CCONJ
inlawrev-3683	150	191	the	the	DET
inlawrev-3683	150	192	rental	rental	NOUN
inlawrev-3683	150	193	of	of	ADP
inlawrev-3683	150	194	durable	durable	ADJ
inlawrev-3683	150	195	medical	medical	ADJ
inlawrev-3683	150	196	equipment	equipment	NOUN
inlawrev-3683	150	197	and	and	CCONJ
inlawrev-3683	150	198	other	other	ADJ
inlawrev-3683	150	199	medical	medical	ADJ
inlawrev-3683	150	200	supplies	supply	NOUN
inlawrev-3683	150	201	are	be	AUX
inlawrev-3683	150	202	exempt	exempt	ADJ
inlawrev-3683	150	203	from	from	ADP
inlawrev-3683	150	204	the	the	DET
inlawrev-3683	150	205	sales	sale	NOUN
inlawrev-3683	150	206	tax.^"^	tax.^"^	PROPN
inlawrev-3683	150	207	with	with	ADP
inlawrev-3683	150	208	respect	respect	NOUN
inlawrev-3683	150	209	to	to	ADP
inlawrev-3683	150	210	the	the	DET
inlawrev-3683	150	211	exemption	exemption	NOUN
inlawrev-3683	150	212	for	for	ADP
inlawrev-3683	150	213	legend	legend	NOUN
inlawrev-3683	150	214	and	and	CCONJ
inlawrev-3683	150	215	non	non	ADJ
inlawrev-3683	150	216	-	-	ADJ
inlawrev-3683	150	217	legend	legend	ADJ
inlawrev-3683	150	218	drugs	drug	NOUN
inlawrev-3683	150	219	,	,	PUNCT
inlawrev-3683	150	220	the	the	DET
inlawrev-3683	150	221	general	general	ADJ
inlawrev-3683	150	222	assembly	assembly	NOUN
inlawrev-3683	150	223	made	make	VERB
inlawrev-3683	150	224	a	a	DET
inlawrev-3683	150	225	technical	technical	ADJ
inlawrev-3683	150	226	change	change	NOUN
inlawrev-3683	150	227	only.^^	only.^^	PUNCT
inlawrev-3683	150	228	in	in	ADP
inlawrev-3683	150	229	addition	addition	NOUN
inlawrev-3683	150	230	to	to	ADP
inlawrev-3683	150	231	the	the	DET
inlawrev-3683	150	232	changes	change	NOUN
inlawrev-3683	150	233	made	make	VERB
inlawrev-3683	150	234	to	to	ADP
inlawrev-3683	150	235	the	the	DET
inlawrev-3683	150	236	exemptions	exemption	NOUN
inlawrev-3683	150	237	provided	provide	VERB
inlawrev-3683	150	238	for	for	ADP
inlawrev-3683	150	239	in	in	ADP
inlawrev-3683	150	240	the	the	DET
inlawrev-3683	150	241	areas	area	NOUN
inlawrev-3683	150	242	of	of	ADP
inlawrev-3683	150	243	agriculture	agriculture	NOUN
inlawrev-3683	150	244	,	,	PUNCT
inlawrev-3683	150	245	food	food	NOUN
inlawrev-3683	150	246	and	and	CCONJ
inlawrev-3683	150	247	food	food	NOUN
inlawrev-3683	150	248	production	production	NOUN
inlawrev-3683	150	249	,	,	PUNCT
inlawrev-3683	150	250	and	and	CCONJ
inlawrev-3683	150	251	drug	drug	NOUN
inlawrev-3683	150	252	and	and	CCONJ
inlawrev-3683	150	253	medical	medical	ADJ
inlawrev-3683	150	254	equipment	equipment	NOUN
inlawrev-3683	150	255	,	,	PUNCT
inlawrev-3683	150	256	the	the	DET
inlawrev-3683	150	257	general	general	ADJ
inlawrev-3683	150	258	assembly	assembly	NOUN
inlawrev-3683	150	259	also	also	ADV
inlawrev-3683	150	260	provided	provide	VERB
inlawrev-3683	150	261	that	that	SCONJ
inlawrev-3683	150	262	the	the	DET
inlawrev-3683	150	263	purchase	purchase	NOUN
inlawrev-3683	150	264	ofa	ofa	PROPN
inlawrev-3683	150	265	new	new	ADJ
inlawrev-3683	150	266	motor	motor	NOUN
inlawrev-3683	150	267	vehicle	vehicle	NOUN
inlawrev-3683	150	268	by	by	ADP
inlawrev-3683	150	269	one	one	NUM
inlawrev-3683	150	270	franchisee	franchisee	NOUN
inlawrev-3683	150	271	for	for	ADP
inlawrev-3683	150	272	the	the	DET
inlawrev-3683	150	273	purpose	purpose	NOUN
inlawrev-3683	150	274	of	of	ADP
inlawrev-3683	150	275	resale	resale	NOUN
inlawrev-3683	150	276	to	to	ADP
inlawrev-3683	150	277	another	another	DET
inlawrev-3683	150	278	dealer	dealer	NOUN
inlawrev-3683	150	279	franchise	franchise	NOUN
inlawrev-3683	150	280	of	of	ADP
inlawrev-3683	150	281	the	the	DET
inlawrev-3683	150	282	same	same	ADJ
inlawrev-3683	150	283	48	48	NUM
inlawrev-3683	150	284	.	.	PUNCT
inlawrev-3683	151	1	see	see	VERB
inlawrev-3683	151	2	i	i	PRON
inlawrev-3683	151	3	d.	d.	PROPN
inlawrev-3683	151	4	§	§	PROPN
inlawrev-3683	151	5	6	6	NUM
inlawrev-3683	151	6	-	-	SYM
inlawrev-3683	151	7	2.5	2.5	NUM
inlawrev-3683	151	8	-	-	PUNCT
inlawrev-3683	151	9	12	12	NUM
inlawrev-3683	151	10	-	-	SYM
inlawrev-3683	151	11	10	10	NUM
inlawrev-3683	151	12	(	(	PUNCT
inlawrev-3683	151	13	eff	eff	PROPN
inlawrev-3683	151	14	.	.	PUNCT
inlawrev-3683	152	1	jan	jan	PROPN
inlawrev-3683	152	2	.	.	PROPN
inlawrev-3683	152	3	1	1	NUM
inlawrev-3683	152	4	,	,	PUNCT
inlawrev-3683	152	5	2004	2004	NUM
inlawrev-3683	152	6	)	)	PUNCT
inlawrev-3683	152	7	.	.	PUNCT
inlawrev-3683	153	1	49	49	NUM
inlawrev-3683	153	2	.	.	PUNCT
inlawrev-3683	154	1	i	i	PRON
inlawrev-3683	154	2	d.	d.	PROPN
inlawrev-3683	154	3	§	§	PROPN
inlawrev-3683	154	4	6	6	NUM
inlawrev-3683	154	5	-	-	SYM
inlawrev-3683	154	6	2.5	2.5	NUM
inlawrev-3683	154	7	-	-	PUNCT
inlawrev-3683	154	8	10	10	NUM
inlawrev-3683	154	9	-	-	SYM
inlawrev-3683	154	10	1	1	NUM
inlawrev-3683	154	11	1	1	NUM
inlawrev-3683	154	12	(	(	PUNCT
inlawrev-3683	154	13	eff	eff	PROPN
inlawrev-3683	154	14	.	.	PUNCT
inlawrev-3683	154	15	jan	jan	PROPN
inlawrev-3683	154	16	.	.	PROPN
inlawrev-3683	154	17	1	1	NUM
inlawrev-3683	154	18	,	,	PUNCT
inlawrev-3683	154	19	2004	2004	NUM
inlawrev-3683	154	20	)	)	PUNCT
inlawrev-3683	154	21	.	.	PUNCT
inlawrev-3683	155	1	50	50	NUM
inlawrev-3683	155	2	.	.	PUNCT
inlawrev-3683	156	1	see	see	VERB
inlawrev-3683	157	1	i	i	PROPN
inlawrev-3683	157	2	d	d	PROPN
inlawrev-3683	157	3	§	§	PROPN
inlawrev-3683	157	4	6	6	NUM
inlawrev-3683	157	5	-	-	SYM
inlawrev-3683	157	6	2.5	2.5	NUM
inlawrev-3683	157	7	-	-	PUNCT
inlawrev-3683	157	8	5	5	NUM
inlawrev-3683	157	9	-	-	SYM
inlawrev-3683	157	10	1	1	NUM
inlawrev-3683	157	11	version	version	NOUN
inlawrev-3683	157	12	b	b	PROPN
inlawrev-3683	157	13	(	(	PUNCT
inlawrev-3683	157	14	eff	eff	PROPN
inlawrev-3683	157	15	jan	jan	PROPN
inlawrev-3683	157	16	.	.	PROPN
inlawrev-3683	157	17	1	1	NUM
inlawrev-3683	157	18	,	,	PUNCT
inlawrev-3683	157	19	2004	2004	NUM
inlawrev-3683	157	20	)	)	PUNCT
inlawrev-3683	157	21	.	.	PUNCT
inlawrev-3683	158	1	51	51	NUM
inlawrev-3683	158	2	.	.	PUNCT
inlawrev-3683	158	3	see	see	VERB
inlawrev-3683	159	1	i	i	PROPN
inlawrev-3683	159	2	d	d	PROPN
inlawrev-3683	159	3	§	§	PROPN
inlawrev-3683	159	4	6	6	NUM
inlawrev-3683	159	5	-	-	SYM
inlawrev-3683	159	6	2.5	2.5	NUM
inlawrev-3683	159	7	-	-	PUNCT
inlawrev-3683	159	8	5	5	NUM
inlawrev-3683	159	9	-	-	SYM
inlawrev-3683	159	10	20	20	NUM
inlawrev-3683	159	11	version	version	NOUN
inlawrev-3683	159	12	a	a	PRON
inlawrev-3683	159	13	(	(	PUNCT
inlawrev-3683	159	14	eff	eff	PROPN
inlawrev-3683	159	15	.	.	PUNCT
inlawrev-3683	159	16	jan	jan	PROPN
inlawrev-3683	159	17	.	.	PROPN
inlawrev-3683	159	18	1	1	NUM
inlawrev-3683	159	19	,	,	PUNCT
inlawrev-3683	159	20	2004	2004	NUM
inlawrev-3683	159	21	)	)	PUNCT
inlawrev-3683	159	22	.	.	PUNCT
inlawrev-3683	160	1	52	52	NUM
inlawrev-3683	160	2	.	.	PUNCT
inlawrev-3683	161	1	this	this	PRON
inlawrev-3683	161	2	does	do	AUX
inlawrev-3683	161	3	not	not	PART
inlawrev-3683	161	4	include	include	VERB
inlawrev-3683	161	5	"	"	PUNCT
inlawrev-3683	161	6	food	food	NOUN
inlawrev-3683	161	7	that	that	PRON
inlawrev-3683	161	8	is	be	AUX
inlawrev-3683	161	9	only	only	ADV
inlawrev-3683	161	10	cut	cut	VERB
inlawrev-3683	161	11	,	,	PUNCT
inlawrev-3683	161	12	repackaged	repackage	VERB
inlawrev-3683	161	13	,	,	PUNCT
inlawrev-3683	161	14	or	or	CCONJ
inlawrev-3683	161	15	pasteurized	pasteurize	VERB
inlawrev-3683	161	16	by	by	ADP
inlawrev-3683	161	17	the	the	DET
inlawrev-3683	161	18	seller	seller	NOUN
inlawrev-3683	161	19	,	,	PUNCT
inlawrev-3683	161	20	eggs	egg	NOUN
inlawrev-3683	161	21	,	,	PUNCT
inlawrev-3683	161	22	fish	fish	NOUN
inlawrev-3683	161	23	,	,	PUNCT
inlawrev-3683	161	24	meat	meat	NOUN
inlawrev-3683	161	25	,	,	PUNCT
inlawrev-3683	161	26	poultry	poultry	NOUN
inlawrev-3683	161	27	,	,	PUNCT
inlawrev-3683	161	28	and	and	CCONJ
inlawrev-3683	161	29	foods	food	NOUN
inlawrev-3683	161	30	containing	contain	VERB
inlawrev-3683	161	31	these	these	DET
inlawrev-3683	161	32	raw	raw	ADJ
inlawrev-3683	161	33	animal	animal	NOUN
inlawrev-3683	161	34	foods	food	NOUN
inlawrev-3683	161	35	requiring	require	VERB
inlawrev-3683	161	36	cooking	cooking	NOUN
inlawrev-3683	161	37	by	by	ADP
inlawrev-3683	161	38	the	the	DET
inlawrev-3683	161	39	consumer	consumer	NOUN
inlawrev-3683	161	40	as	as	SCONJ
inlawrev-3683	161	41	recommended	recommend	VERB
inlawrev-3683	161	42	by	by	ADP
inlawrev-3683	161	43	the	the	DET
inlawrev-3683	161	44	federal	federal	ADJ
inlawrev-3683	161	45	food	food	PROPN
inlawrev-3683	161	46	and	and	CCONJ
inlawrev-3683	161	47	drug	drug	NOUN
inlawrev-3683	161	48	administration	administration	NOUN
inlawrev-3683	161	49	in	in	ADP
inlawrev-3683	161	50	chapter	chapter	NOUN
inlawrev-3683	161	51	3	3	NUM
inlawrev-3683	161	52	,	,	PUNCT
inlawrev-3683	161	53	subpart	subpart	NOUN
inlawrev-3683	161	54	3401	3401	NUM
inlawrev-3683	161	55	.	.	PUNCT
inlawrev-3683	162	1	1	1	NUM
inlawrev-3683	162	2	1	1	NUM
inlawrev-3683	162	3	of	of	ADP
inlawrev-3683	162	4	its	its	PRON
inlawrev-3683	162	5	food	food	NOUN
inlawrev-3683	162	6	code	code	NOUN
inlawrev-3683	162	7	so	so	SCONJ
inlawrev-3683	162	8	as	as	SCONJ
inlawrev-3683	162	9	to	to	PART
inlawrev-3683	162	10	prevent	prevent	VERB
inlawrev-3683	162	11	food	food	NOUN
inlawrev-3683	162	12	borne	bear	VERB
inlawrev-3683	162	13	illnesses	illness	NOUN
inlawrev-3683	162	14	.	.	PUNCT
inlawrev-3683	162	15	"	"	PUNCT
inlawrev-3683	163	1	i	i	PRON
inlawrev-3683	163	2	d.	d.	PROPN
inlawrev-3683	163	3	53	53	NUM
inlawrev-3683	163	4	.	.	PUNCT
inlawrev-3683	164	1	i	i	PRON
inlawrev-3683	164	2	d.	d.	PROPN
inlawrev-3683	164	3	(	(	PUNCT
inlawrev-3683	164	4	not	not	PART
inlawrev-3683	164	5	including	include	VERB
inlawrev-3683	164	6	packaging	packaging	NOUN
inlawrev-3683	164	7	used	use	VERB
inlawrev-3683	164	8	to	to	PART
inlawrev-3683	164	9	transport	transport	VERB
inlawrev-3683	164	10	the	the	DET
inlawrev-3683	164	11	food	food	NOUN
inlawrev-3683	164	12	)	)	PUNCT
inlawrev-3683	164	13	.	.	PUNCT
inlawrev-3683	165	1	54	54	NUM
inlawrev-3683	165	2	.	.	PUNCT
inlawrev-3683	166	1	see	see	VERB
inlawrev-3683	167	1	i	i	PROPN
inlawrev-3683	167	2	d	d	PROPN
inlawrev-3683	167	3	§	§	PROPN
inlawrev-3683	167	4	6	6	NUM
inlawrev-3683	167	5	-	-	SYM
inlawrev-3683	167	6	2.5	2.5	NUM
inlawrev-3683	167	7	-	-	PUNCT
inlawrev-3683	167	8	5	5	NUM
inlawrev-3683	167	9	-	-	SYM
inlawrev-3683	167	10	19	19	NUM
inlawrev-3683	167	11	version	version	NOUN
inlawrev-3683	167	12	a	a	PRON
inlawrev-3683	167	13	,	,	PUNCT
inlawrev-3683	167	14	version	version	NOUN
inlawrev-3683	167	15	b	b	PROPN
inlawrev-3683	167	16	(	(	PUNCT
inlawrev-3683	167	17	eff	eff	PROPN
inlawrev-3683	167	18	.	.	PUNCT
inlawrev-3683	167	19	jan	jan	PROPN
inlawrev-3683	167	20	.	.	PROPN
inlawrev-3683	167	21	1	1	NUM
inlawrev-3683	167	22	,	,	PUNCT
inlawrev-3683	167	23	2004	2004	NUM
inlawrev-3683	167	24	)	)	PUNCT
inlawrev-3683	167	25	.	.	PUNCT
inlawrev-3683	168	1	55	55	NUM
inlawrev-3683	168	2	.	.	PUNCT
inlawrev-3683	168	3	see	see	VERB
inlawrev-3683	168	4	i	i	PROPN
inlawrev-3683	168	5	d	d	PROPN
inlawrev-3683	168	6	§	§	PROPN
inlawrev-3683	168	7	6	6	NUM
inlawrev-3683	168	8	-	-	SYM
inlawrev-3683	168	9	2.5	2.5	NUM
inlawrev-3683	168	10	-	-	PUNCT
inlawrev-3683	168	11	5	5	NUM
inlawrev-3683	168	12	-	-	SYM
inlawrev-3683	168	13	19	19	NUM
inlawrev-3683	168	14	(	(	PUNCT
inlawrev-3683	168	15	eff	eff	PROPN
inlawrev-3683	168	16	.	.	PUNCT
inlawrev-3683	168	17	jan	jan	PROPN
inlawrev-3683	168	18	.	.	PROPN
inlawrev-3683	168	19	1	1	NUM
inlawrev-3683	168	20	,	,	PUNCT
inlawrev-3683	168	21	2004	2004	NUM
inlawrev-3683	168	22	)	)	PUNCT
inlawrev-3683	168	23	.	.	PUNCT
inlawrev-3683	169	1	2004	2004	NUM
inlawrev-3683	169	2	]	]	PUNCT
inlawrev-3683	169	3	taxation	taxation	NOUN
inlawrev-3683	169	4	1349	1349	NUM
inlawrev-3683	169	5	vehicle	vehicle	NOUN
inlawrev-3683	169	6	trade	trade	NOUN
inlawrev-3683	169	7	name	name	NOUN
inlawrev-3683	169	8	is	be	AUX
inlawrev-3683	169	9	exempt	exempt	ADJ
inlawrev-3683	169	10	from	from	ADP
inlawrev-3683	169	11	the	the	DET
inlawrev-3683	169	12	sales	sale	NOUN
inlawrev-3683	169	13	and	and	CCONJ
inlawrev-3683	169	14	use	use	VERB
inlawrev-3683	169	15	tax.^^	tax.^^	ADV
inlawrev-3683	169	16	this	this	DET
inlawrev-3683	169	17	same	same	ADJ
inlawrev-3683	169	18	change	change	NOUN
inlawrev-3683	169	19	exempts	exempt	VERB
inlawrev-3683	169	20	purchases	purchase	NOUN
inlawrev-3683	169	21	ofnew	ofnew	ADJ
inlawrev-3683	169	22	motor	motor	NOUN
inlawrev-3683	169	23	vehicles	vehicle	NOUN
inlawrev-3683	169	24	by	by	ADP
inlawrev-3683	169	25	a	a	DET
inlawrev-3683	169	26	franchisee	franchisee	NOUN
inlawrev-3683	169	27	when	when	SCONJ
inlawrev-3683	169	28	such	such	ADJ
inlawrev-3683	169	29	vehicles	vehicle	NOUN
inlawrev-3683	169	30	are	be	AUX
inlawrev-3683	169	31	either	either	CCONJ
inlawrev-3683	169	32	purchased	purchase	VERB
inlawrev-3683	169	33	directly	directly	ADV
inlawrev-3683	169	34	from	from	ADP
inlawrev-3683	169	35	the	the	DET
inlawrev-3683	169	36	manufacturer	manufacturer	NOUN
inlawrev-3683	169	37	or	or	CCONJ
inlawrev-3683	169	38	are	be	AUX
inlawrev-3683	169	39	purchased	purchase	VERB
inlawrev-3683	169	40	for	for	ADP
inlawrev-3683	169	41	the	the	DET
inlawrev-3683	169	42	rental	rental	NOUN
inlawrev-3683	169	43	or	or	CCONJ
inlawrev-3683	169	44	leasing	leasing	NOUN
inlawrev-3683	169	45	in	in	ADP
inlawrev-3683	169	46	that	that	DET
inlawrev-3683	169	47	individual	individual	NOUN
inlawrev-3683	169	48	's	's	PART
inlawrev-3683	169	49	ordinary	ordinary	ADJ
inlawrev-3683	169	50	course	course	NOUN
inlawrev-3683	169	51	of	of	ADP
inlawrev-3683	169	52	business.^^	business.^^	NOUN
inlawrev-3683	169	53	8	8	NUM
inlawrev-3683	169	54	.	.	PUNCT
inlawrev-3683	170	1	deductions.—similar	deductions.—similar	ADJ
inlawrev-3683	170	2	to	to	ADP
inlawrev-3683	170	3	the	the	DET
inlawrev-3683	170	4	changes	change	NOUN
inlawrev-3683	170	5	made	make	VERB
inlawrev-3683	170	6	for	for	ADP
inlawrev-3683	170	7	exemptions	exemption	NOUN
inlawrev-3683	170	8	to	to	ADP
inlawrev-3683	170	9	the	the	DET
inlawrev-3683	170	10	sales	sale	NOUN
inlawrev-3683	170	11	and	and	CCONJ
inlawrev-3683	170	12	use	use	VERB
inlawrev-3683	170	13	taxes	taxis	NOUN
inlawrev-3683	170	14	,	,	PUNCT
inlawrev-3683	170	15	the	the	DET
inlawrev-3683	170	16	general	general	ADJ
inlawrev-3683	170	17	assembly	assembly	NOUN
inlawrev-3683	170	18	added	add	VERB
inlawrev-3683	170	19	a	a	DET
inlawrev-3683	170	20	provision	provision	NOUN
inlawrev-3683	170	21	to	to	ADP
inlawrev-3683	170	22	the	the	DET
inlawrev-3683	170	23	bad	bad	ADJ
inlawrev-3683	170	24	debt	debt	NOUN
inlawrev-3683	170	25	deduction	deduction	NOUN
inlawrev-3683	170	26	allowed	allow	VERB
inlawrev-3683	170	27	against	against	ADP
inlawrev-3683	170	28	the	the	DET
inlawrev-3683	170	29	sales	sale	NOUN
inlawrev-3683	170	30	and	and	CCONJ
inlawrev-3683	170	31	use	use	VERB
inlawrev-3683	170	32	taxes	taxis	NOUN
inlawrev-3683	170	33	.	.	PUNCT
inlawrev-3683	171	1	the	the	DET
inlawrev-3683	171	2	changes	change	NOUN
inlawrev-3683	171	3	provide	provide	VERB
inlawrev-3683	171	4	that	that	SCONJ
inlawrev-3683	171	5	the	the	DET
inlawrev-3683	171	6	bad	bad	ADJ
inlawrev-3683	171	7	debt	debt	NOUN
inlawrev-3683	171	8	deduction	deduction	NOUN
inlawrev-3683	171	9	does	do	AUX
inlawrev-3683	171	10	not	not	PART
inlawrev-3683	171	11	include	include	VERB
inlawrev-3683	171	12	interest	interest	NOUN
inlawrev-3683	171	13	on	on	ADP
inlawrev-3683	171	14	the	the	DET
inlawrev-3683	171	15	debt	debt	NOUN
inlawrev-3683	171	16	and	and	CCONJ
inlawrev-3683	171	17	that	that	SCONJ
inlawrev-3683	171	18	the	the	DET
inlawrev-3683	171	19	amount	amount	NOUN
inlawrev-3683	171	20	of	of	ADP
inlawrev-3683	171	21	the	the	DET
inlawrev-3683	171	22	deduction	deduction	NOUN
inlawrev-3683	171	23	is	be	AUX
inlawrev-3683	171	24	to	to	PART
inlawrev-3683	171	25	be	be	AUX
inlawrev-3683	171	26	determined	determine	VERB
inlawrev-3683	171	27	in	in	ADP
inlawrev-3683	171	28	the	the	DET
inlawrev-3683	171	29	manner	manner	NOUN
inlawrev-3683	171	30	which	which	PRON
inlawrev-3683	171	31	is	be	AUX
inlawrev-3683	171	32	provided	provide	VERB
inlawrev-3683	171	33	by	by	ADP
inlawrev-3683	171	34	section	section	NOUN
inlawrev-3683	171	35	1	1	NUM
inlawrev-3683	171	36	66	66	NUM
inlawrev-3683	171	37	of	of	ADP
inlawrev-3683	171	38	the	the	DET
inlawrev-3683	171	39	internal	internal	ADJ
inlawrev-3683	171	40	revenue	revenue	NOUN
inlawrev-3683	171	41	code	code	NOUN
inlawrev-3683	171	42	for	for	ADP
inlawrev-3683	171	43	bad	bad	ADJ
inlawrev-3683	171	44	debts	debt	NOUN
inlawrev-3683	171	45	.	.	PUNCT
inlawrev-3683	172	1	however	however	ADV
inlawrev-3683	172	2	,	,	PUNCT
inlawrev-3683	172	3	the	the	DET
inlawrev-3683	172	4	deduction	deduction	NOUN
inlawrev-3683	172	5	is	be	AUX
inlawrev-3683	172	6	to	to	PART
inlawrev-3683	172	7	be	be	AUX
inlawrev-3683	172	8	adjusted	adjust	VERB
inlawrev-3683	172	9	in	in	ADP
inlawrev-3683	172	10	order	order	NOUN
inlawrev-3683	172	11	to	to	PART
inlawrev-3683	172	12	exclude	exclude	VERB
inlawrev-3683	172	13	:	:	PUNCT
inlawrev-3683	172	14	financing	financing	NOUN
inlawrev-3683	172	15	charges	charge	NOUN
inlawrev-3683	172	16	or	or	CCONJ
inlawrev-3683	172	17	interest	interest	NOUN
inlawrev-3683	172	18	;	;	PUNCT
inlawrev-3683	172	19	sales	sale	NOUN
inlawrev-3683	172	20	or	or	CCONJ
inlawrev-3683	172	21	use	use	VERB
inlawrev-3683	172	22	taxes	taxis	NOUN
inlawrev-3683	172	23	charged	charge	VERB
inlawrev-3683	172	24	on	on	ADP
inlawrev-3683	172	25	the	the	DET
inlawrev-3683	172	26	purchase	purchase	NOUN
inlawrev-3683	172	27	price	price	NOUN
inlawrev-3683	172	28	;	;	PUNCT
inlawrev-3683	172	29	uncollectible	uncollectible	ADJ
inlawrev-3683	172	30	amounts	amount	NOUN
inlawrev-3683	172	31	on	on	ADP
inlawrev-3683	172	32	property	property	NOUN
inlawrev-3683	172	33	that	that	PRON
inlawrev-3683	172	34	remain	remain	VERB
inlawrev-3683	172	35	in	in	ADP
inlawrev-3683	172	36	the	the	DET
inlawrev-3683	172	37	possession	possession	NOUN
inlawrev-3683	172	38	ofthe	ofthe	NOUN
inlawrev-3683	172	39	seller	seller	NOUN
inlawrev-3683	172	40	until	until	SCONJ
inlawrev-3683	172	41	the	the	DET
inlawrev-3683	172	42	full	full	ADJ
inlawrev-3683	172	43	purchase	purchase	NOUN
inlawrev-3683	172	44	price	price	NOUN
inlawrev-3683	172	45	is	be	AUX
inlawrev-3683	172	46	paid	pay	VERB
inlawrev-3683	172	47	;	;	PUNCT
inlawrev-3683	172	48	expenses	expense	NOUN
inlawrev-3683	172	49	incurred	incur	VERB
inlawrev-3683	172	50	in	in	ADP
inlawrev-3683	172	51	attempting	attempt	VERB
inlawrev-3683	172	52	to	to	PART
inlawrev-3683	172	53	collect	collect	VERB
inlawrev-3683	172	54	any	any	DET
inlawrev-3683	172	55	debt	debt	NOUN
inlawrev-3683	172	56	;	;	PUNCT
inlawrev-3683	172	57	and	and	CCONJ
inlawrev-3683	172	58	,	,	PUNCT
inlawrev-3683	172	59	repossessed	repossess	VERB
inlawrev-3683	172	60	property.^^	property.^^	NOUN
inlawrev-3683	172	61	the	the	DET
inlawrev-3683	172	62	bad	bad	ADJ
inlawrev-3683	172	63	debt	debt	NOUN
inlawrev-3683	172	64	deduction	deduction	NOUN
inlawrev-3683	172	65	must	must	AUX
inlawrev-3683	172	66	be	be	AUX
inlawrev-3683	172	67	claimed	claim	VERB
inlawrev-3683	172	68	in	in	ADP
inlawrev-3683	172	69	the	the	DET
inlawrev-3683	172	70	period	period	NOUN
inlawrev-3683	172	71	for	for	ADP
inlawrev-3683	172	72	which	which	PRON
inlawrev-3683	172	73	the	the	DET
inlawrev-3683	172	74	receivable	receivable	NOUN
inlawrev-3683	172	75	was	be	AUX
inlawrev-3683	172	76	written	write	VERB
inlawrev-3683	172	77	off	off	ADP
inlawrev-3683	172	78	and	and	CCONJ
inlawrev-3683	172	79	an	an	DET
inlawrev-3683	172	80	individual	individual	NOUN
inlawrev-3683	172	81	may	may	AUX
inlawrev-3683	172	82	receive	receive	VERB
inlawrev-3683	172	83	the	the	DET
inlawrev-3683	172	84	deduction	deduction	NOUN
inlawrev-3683	172	85	even	even	ADV
inlawrev-3683	172	86	if	if	SCONJ
inlawrev-3683	172	87	they	they	PRON
inlawrev-3683	172	88	are	be	AUX
inlawrev-3683	172	89	not	not	PART
inlawrev-3683	172	90	required	require	VERB
inlawrev-3683	172	91	to	to	PART
inlawrev-3683	172	92	file	file	VERB
inlawrev-3683	172	93	a	a	DET
inlawrev-3683	172	94	federal	federal	ADJ
inlawrev-3683	172	95	income	income	NOUN
inlawrev-3683	172	96	tax	tax	NOUN
inlawrev-3683	172	97	return	return	NOUN
inlawrev-3683	172	98	.	.	PUNCT
inlawrev-3683	173	1	^^	^^	PUNCT
inlawrev-3683	173	2	if	if	SCONJ
inlawrev-3683	173	3	the	the	DET
inlawrev-3683	173	4	amount	amount	NOUN
inlawrev-3683	173	5	of	of	ADP
inlawrev-3683	173	6	the	the	DET
inlawrev-3683	173	7	bad	bad	ADJ
inlawrev-3683	173	8	debt	debt	NOUN
inlawrev-3683	173	9	deduction	deduction	NOUN
inlawrev-3683	173	10	exceeds	exceed	VERB
inlawrev-3683	173	11	an	an	DET
inlawrev-3683	173	12	retail	retail	ADJ
inlawrev-3683	173	13	merchant	merchant	NOUN
inlawrev-3683	173	14	's	's	PART
inlawrev-3683	173	15	taxable	taxable	ADJ
inlawrev-3683	173	16	sales	sale	NOUN
inlawrev-3683	173	17	for	for	ADP
inlawrev-3683	173	18	a	a	DET
inlawrev-3683	173	19	taxable	taxable	ADJ
inlawrev-3683	173	20	period	period	NOUN
inlawrev-3683	173	21	then	then	ADV
inlawrev-3683	173	22	the	the	DET
inlawrev-3683	173	23	retail	retail	ADJ
inlawrev-3683	173	24	merchant	merchant	NOUN
inlawrev-3683	173	25	is	be	AUX
inlawrev-3683	173	26	entitled	entitle	VERB
inlawrev-3683	173	27	to	to	PART
inlawrev-3683	173	28	file	file	VERB
inlawrev-3683	173	29	for	for	ADP
inlawrev-3683	173	30	a	a	DET
inlawrev-3683	173	31	refund	refund	NOUN
inlawrev-3683	173	32	pursuant	pursuant	NOUN
inlawrev-3683	173	33	to	to	ADP
inlawrev-3683	173	34	indiana	indiana	PROPN
inlawrev-3683	173	35	code	code	PROPN
inlawrev-3683	173	36	section	section	NOUN
inlawrev-3683	173	37	6	6	NUM
inlawrev-3683	173	38	-	-	SYM
inlawrev-3683	173	39	8.1	8.1	NUM
inlawrev-3683	173	40	-	-	SYM
inlawrev-3683	173	41	9	9	NUM
inlawrev-3683	173	42	.	.	PUNCT
inlawrev-3683	174	1	however	however	ADV
inlawrev-3683	174	2	,	,	PUNCT
inlawrev-3683	174	3	the	the	DET
inlawrev-3683	174	4	deadline	deadline	NOUN
inlawrev-3683	174	5	for	for	ADP
inlawrev-3683	174	6	such	such	ADJ
inlawrev-3683	174	7	return	return	NOUN
inlawrev-3683	174	8	will	will	AUX
inlawrev-3683	174	9	be	be	AUX
inlawrev-3683	174	10	tolled	toll	VERB
inlawrev-3683	174	11	from	from	ADP
inlawrev-3683	174	12	the	the	DET
inlawrev-3683	174	13	due	due	ADJ
inlawrev-3683	174	14	date	date	NOUN
inlawrev-3683	174	15	of	of	ADP
inlawrev-3683	174	16	the	the	DET
inlawrev-3683	174	17	return	return	NOUN
inlawrev-3683	174	18	in	in	ADP
inlawrev-3683	174	19	which	which	DET
inlawrev-3683	174	20	period	period	NOUN
inlawrev-3683	174	21	the	the	DET
inlawrev-3683	174	22	uncollectible	uncollectible	ADJ
inlawrev-3683	174	23	could	could	AUX
inlawrev-3683	174	24	have	have	AUX
inlawrev-3683	174	25	first	first	ADV
inlawrev-3683	174	26	been	be	AUX
inlawrev-3683	174	27	claimed.^^	claimed.^^	NOUN
inlawrev-3683	174	28	certified	certify	VERB
inlawrev-3683	174	29	service	service	NOUN
inlawrev-3683	174	30	providers	provider	NOUN
inlawrev-3683	174	31	assuming	assume	VERB
inlawrev-3683	174	32	a	a	DET
inlawrev-3683	174	33	retail	retail	ADJ
inlawrev-3683	174	34	merchant	merchant	NOUN
inlawrev-3683	174	35	's	's	PART
inlawrev-3683	174	36	filing	filing	NOUN
inlawrev-3683	174	37	responsibilities	responsibility	NOUN
inlawrev-3683	174	38	may	may	AUX
inlawrev-3683	174	39	claim	claim	VERB
inlawrev-3683	174	40	,	,	PUNCT
inlawrev-3683	174	41	on	on	ADP
inlawrev-3683	174	42	behalf	behalf	NOUN
inlawrev-3683	174	43	ofthe	ofthe	ADJ
inlawrev-3683	174	44	merchant	merchant	NOUN
inlawrev-3683	174	45	,	,	PUNCT
inlawrev-3683	174	46	the	the	DET
inlawrev-3683	174	47	bad	bad	ADJ
inlawrev-3683	174	48	debt	debt	NOUN
inlawrev-3683	174	49	deduction	deduction	NOUN
inlawrev-3683	174	50	or	or	CCONJ
inlawrev-3683	174	51	refund	refund	NOUN
inlawrev-3683	174	52	,	,	PUNCT
inlawrev-3683	174	53	and	and	CCONJ
inlawrev-3683	174	54	in	in	ADP
inlawrev-3683	174	55	such	such	DET
inlawrev-3683	174	56	a	a	DET
inlawrev-3683	174	57	case	case	NOUN
inlawrev-3683	174	58	,	,	PUNCT
inlawrev-3683	174	59	the	the	DET
inlawrev-3683	174	60	credit	credit	NOUN
inlawrev-3683	174	61	or	or	CCONJ
inlawrev-3683	174	62	refund	refund	VERB
inlawrev-3683	174	63	to	to	ADP
inlawrev-3683	174	64	the	the	DET
inlawrev-3683	174	65	merchant	merchant	NOUN
inlawrev-3683	174	66	is	be	AUX
inlawrev-3683	174	67	to	to	PART
inlawrev-3683	174	68	be	be	AUX
inlawrev-3683	174	69	the	the	DET
inlawrev-3683	174	70	entire	entire	ADJ
inlawrev-3683	174	71	amount	amount	NOUN
inlawrev-3683	174	72	deducted	deduct	VERB
inlawrev-3683	174	73	or	or	CCONJ
inlawrev-3683	174	74	refunded.^	refunded.^	PRON
inlawrev-3683	174	75	'	'	PART
inlawrev-3683	174	76	payments	payment	NOUN
inlawrev-3683	174	77	received	receive	VERB
inlawrev-3683	174	78	on	on	ADP
inlawrev-3683	174	79	a	a	DET
inlawrev-3683	174	80	previously	previously	ADV
inlawrev-3683	174	81	claimed	claim	VERB
inlawrev-3683	174	82	uncollectible	uncollectible	ADJ
inlawrev-3683	174	83	receivable	receivable	NOUN
inlawrev-3683	174	84	is	be	AUX
inlawrev-3683	174	85	to	to	PART
inlawrev-3683	174	86	be	be	AUX
inlawrev-3683	174	87	first	first	ADV
inlawrev-3683	174	88	be	be	AUX
inlawrev-3683	174	89	applied	apply	VERB
inlawrev-3683	174	90	proportionally	proportionally	ADV
inlawrev-3683	174	91	to	to	ADP
inlawrev-3683	174	92	the	the	DET
inlawrev-3683	174	93	taxable	taxable	ADJ
inlawrev-3683	174	94	price	price	NOUN
inlawrev-3683	174	95	ofthe	ofthe	NOUN
inlawrev-3683	174	96	property	property	NOUN
inlawrev-3683	174	97	and	and	CCONJ
inlawrev-3683	174	98	the	the	DET
inlawrev-3683	174	99	state	state	NOUN
inlawrev-3683	174	100	gross	gross	ADJ
inlawrev-3683	174	101	retail	retail	ADJ
inlawrev-3683	174	102	tax	tax	NOUN
inlawrev-3683	174	103	or	or	CCONJ
inlawrev-3683	174	104	use	use	VERB
inlawrev-3683	174	105	tax	tax	NOUN
inlawrev-3683	174	106	thereon	thereon	NOUN
inlawrev-3683	174	107	,	,	PUNCT
inlawrev-3683	174	108	and	and	CCONJ
inlawrev-3683	174	109	second	second	ADJ
inlawrev-3683	174	110	,	,	PUNCT
inlawrev-3683	174	111	to	to	ADP
inlawrev-3683	174	112	interest	interest	NOUN
inlawrev-3683	174	113	,	,	PUNCT
inlawrev-3683	174	114	service	service	NOUN
inlawrev-3683	174	115	charges	charge	NOUN
inlawrev-3683	174	116	,	,	PUNCT
inlawrev-3683	174	117	and	and	CCONJ
inlawrev-3683	174	118	any	any	DET
inlawrev-3683	174	119	other	other	ADJ
inlawrev-3683	174	120	charges.^^	charges.^^	NOUN
inlawrev-3683	174	121	finally	finally	ADV
inlawrev-3683	174	122	retail	retail	ADJ
inlawrev-3683	174	123	merchants	merchant	NOUN
inlawrev-3683	174	124	claiming	claim	VERB
inlawrev-3683	174	125	the	the	DET
inlawrev-3683	174	126	bad	bad	ADJ
inlawrev-3683	174	127	debt	debt	NOUN
inlawrev-3683	174	128	deduction	deduction	NOUN
inlawrev-3683	174	129	for	for	ADP
inlawrev-3683	174	130	uncollectible	uncollectible	ADJ
inlawrev-3683	174	131	receivables	receivables	NOUN
inlawrev-3683	174	132	may	may	AUX
inlawrev-3683	174	133	allocate	allocate	VERB
inlawrev-3683	174	134	that	that	DET
inlawrev-3683	174	135	receivable	receivable	NOUN
inlawrev-3683	174	136	among	among	ADP
inlawrev-3683	174	137	the	the	DET
inlawrev-3683	174	138	states	state	NOUN
inlawrev-3683	174	139	"	"	PUNCT
inlawrev-3683	174	140	which	which	PRON
inlawrev-3683	174	141	are	be	AUX
inlawrev-3683	174	142	members	member	NOUN
inlawrev-3683	174	143	of	of	ADP
inlawrev-3683	174	144	the	the	DET
inlawrev-3683	174	145	streamlined	streamlined	ADJ
inlawrev-3683	174	146	sales	sale	NOUN
inlawrev-3683	174	147	and	and	CCONJ
inlawrev-3683	174	148	use	use	VERB
inlawrev-3683	174	149	tax	tax	NOUN
inlawrev-3683	174	150	agreement	agreement	NOUN
inlawrev-3683	174	151	if	if	SCONJ
inlawrev-3683	174	152	the	the	DET
inlawrev-3683	174	153	books	book	NOUN
inlawrev-3683	174	154	and	and	CCONJ
inlawrev-3683	174	155	56	56	NUM
inlawrev-3683	174	156	.	.	PUNCT
inlawrev-3683	175	1	see	see	VERB
inlawrev-3683	176	1	i	i	PRON
inlawrev-3683	176	2	d.	d.	PROPN
inlawrev-3683	176	3	§	§	PROPN
inlawrev-3683	176	4	6	6	NUM
inlawrev-3683	176	5	-	-	SYM
inlawrev-3683	176	6	2.5	2.5	NUM
inlawrev-3683	176	7	-	-	PUNCT
inlawrev-3683	176	8	5	5	NUM
inlawrev-3683	176	9	-	-	SYM
inlawrev-3683	176	10	8	8	NUM
inlawrev-3683	176	11	(	(	PUNCT
inlawrev-3683	176	12	eff	eff	PROPN
inlawrev-3683	176	13	.	.	PROPN
inlawrev-3683	176	14	july	july	PROPN
inlawrev-3683	176	15	1	1	NUM
inlawrev-3683	176	16	,	,	PUNCT
inlawrev-3683	176	17	2003	2003	NUM
inlawrev-3683	176	18	)	)	PUNCT
inlawrev-3683	176	19	.	.	PUNCT
inlawrev-3683	177	1	57	57	NUM
inlawrev-3683	177	2	.	.	PUNCT
inlawrev-3683	178	1	i	i	PRON
inlawrev-3683	178	2	d	d	PROPN
inlawrev-3683	178	3	58	58	NUM
inlawrev-3683	178	4	.	.	PUNCT
inlawrev-3683	179	1	i	i	PRON
inlawrev-3683	179	2	d	d	PROPN
inlawrev-3683	179	3	§	§	PROPN
inlawrev-3683	179	4	6	6	NUM
inlawrev-3683	179	5	-	-	SYM
inlawrev-3683	179	6	2.5	2.5	NUM
inlawrev-3683	179	7	-	-	PUNCT
inlawrev-3683	179	8	6	6	NUM
inlawrev-3683	179	9	-	-	SYM
inlawrev-3683	179	10	9	9	NUM
inlawrev-3683	179	11	(	(	PUNCT
inlawrev-3683	179	12	eff	eff	PROPN
inlawrev-3683	179	13	.	.	PUNCT
inlawrev-3683	179	14	jan	jan	PROPN
inlawrev-3683	179	15	.	.	PROPN
inlawrev-3683	179	16	1	1	NUM
inlawrev-3683	179	17	,	,	PUNCT
inlawrev-3683	179	18	2004	2004	NUM
inlawrev-3683	179	19	)	)	PUNCT
inlawrev-3683	179	20	.	.	PUNCT
inlawrev-3683	180	1	59	59	NUM
inlawrev-3683	180	2	.	.	PUNCT
inlawrev-3683	180	3	see	see	VERB
inlawrev-3683	180	4	i	i	PROPN
inlawrev-3683	180	5	d	d	PROPN
inlawrev-3683	180	6	60	60	PROPN
inlawrev-3683	180	7	.	.	PUNCT
inlawrev-3683	181	1	see	see	VERB
inlawrev-3683	181	2	i	i	PRON
inlawrev-3683	181	3	d.	d.	PROPN
inlawrev-3683	181	4	6	6	NUM
inlawrev-3683	181	5	1	1	NUM
inlawrev-3683	181	6	.	.	PUNCT
inlawrev-3683	182	1	see	see	VERB
inlawrev-3683	182	2	i	i	PRON
inlawrev-3683	182	3	d.	d.	PROPN
inlawrev-3683	182	4	62	62	NUM
inlawrev-3683	182	5	.	.	PUNCT
inlawrev-3683	183	1	fd	fd	PROPN
inlawrev-3683	183	2	63	63	NUM
inlawrev-3683	183	3	.	.	PUNCT
inlawrev-3683	184	1	currently	currently	ADV
inlawrev-3683	184	2	there	there	PRON
inlawrev-3683	184	3	are	be	VERB
inlawrev-3683	184	4	41	41	NUM
inlawrev-3683	184	5	participating	participate	VERB
inlawrev-3683	184	6	states	state	NOUN
inlawrev-3683	184	7	as	as	ADV
inlawrev-3683	184	8	well	well	ADV
inlawrev-3683	184	9	as	as	ADP
inlawrev-3683	184	10	the	the	DET
inlawrev-3683	184	11	district	district	NOUN
inlawrev-3683	184	12	of	of	ADP
inlawrev-3683	184	13	columbia	columbia	PROPN
inlawrev-3683	184	14	.	.	PUNCT
inlawrev-3683	185	1	the	the	DET
inlawrev-3683	185	2	participating	participate	VERB
inlawrev-3683	185	3	states	state	NOUN
inlawrev-3683	185	4	are	be	AUX
inlawrev-3683	185	5	alabama	alabama	PROPN
inlawrev-3683	185	6	,	,	PUNCT
inlawrev-3683	185	7	arizona	arizona	PROPN
inlawrev-3683	185	8	,	,	PUNCT
inlawrev-3683	185	9	arkansas	arkansas	PROPN
inlawrev-3683	185	10	,	,	PUNCT
inlawrev-3683	185	11	california	california	PROPN
inlawrev-3683	185	12	,	,	PUNCT
inlawrev-3683	185	13	connecticut	connecticut	PROPN
inlawrev-3683	185	14	,	,	PUNCT
inlawrev-3683	185	15	district	district	NOUN
inlawrev-3683	185	16	ofcolumbia	ofcolumbia	PROPN
inlawrev-3683	185	17	,	,	PUNCT
inlawrev-3683	185	18	florida	florida	PROPN
inlawrev-3683	185	19	,	,	PUNCT
inlawrev-3683	185	20	hawaii	hawaii	PROPN
inlawrev-3683	185	21	,	,	PUNCT
inlawrev-3683	185	22	illinois	illinois	PROPN
inlawrev-3683	185	23	,	,	PUNCT
inlawrev-3683	185	24	indiana	indiana	PROPN
inlawrev-3683	185	25	,	,	PUNCT
inlawrev-3683	185	26	iowa	iowa	PROPN
inlawrev-3683	185	27	,	,	PUNCT
inlawrev-3683	185	28	kansas	kansas	PROPN
inlawrev-3683	185	29	,	,	PUNCT
inlawrev-3683	185	30	kentucky	kentucky	PROPN
inlawrev-3683	185	31	,	,	PUNCT
inlawrev-3683	185	32	louisiana	louisiana	PROPN
inlawrev-3683	185	33	,	,	PUNCT
inlawrev-3683	185	34	maine	maine	PROPN
inlawrev-3683	185	35	,	,	PUNCT
inlawrev-3683	185	36	maryland	maryland	PROPN
inlawrev-3683	185	37	,	,	PUNCT
inlawrev-3683	185	38	massachusetts	massachusetts	PROPN
inlawrev-3683	185	39	,	,	PUNCT
inlawrev-3683	185	40	michigan	michigan	PROPN
inlawrev-3683	185	41	,	,	PUNCT
inlawrev-3683	185	42	minnesota	minnesota	PROPN
inlawrev-3683	185	43	,	,	PUNCT
inlawrev-3683	185	44	mississippi	mississippi	PROPN
inlawrev-3683	185	45	,	,	PUNCT
inlawrev-3683	185	46	missouri	missouri	PROPN
inlawrev-3683	185	47	,	,	PUNCT
inlawrev-3683	185	48	nebraska	nebraska	PROPN
inlawrev-3683	185	49	,	,	PUNCT
inlawrev-3683	185	50	new	new	PROPN
inlawrev-3683	185	51	jersey	jersey	PROPN
inlawrev-3683	185	52	,	,	PUNCT
inlawrev-3683	185	53	new	new	PROPN
inlawrev-3683	185	54	york	york	PROPN
inlawrev-3683	185	55	,	,	PUNCT
inlawrev-3683	185	56	nevada	nevada	PROPN
inlawrev-3683	185	57	,	,	PUNCT
inlawrev-3683	185	58	north	north	PROPN
inlawrev-3683	185	59	carolina	carolina	PROPN
inlawrev-3683	185	60	,	,	PUNCT
inlawrev-3683	185	61	north	north	NOUN
inlawrev-3683	185	62	dakota	dakota	PROPN
inlawrev-3683	185	63	,	,	PUNCT
inlawrev-3683	185	64	ohio	ohio	PROPN
inlawrev-3683	185	65	,	,	PUNCT
inlawrev-3683	185	66	oklahoma	oklahoma	PROPN
inlawrev-3683	185	67	,	,	PUNCT
inlawrev-3683	185	68	pennsylvania	pennsylvania	PROPN
inlawrev-3683	185	69	,	,	PUNCT
inlawrev-3683	185	70	rhode	rhode	PROPN
inlawrev-3683	185	71	island	island	NOUN
inlawrev-3683	185	72	,	,	PUNCT
inlawrev-3683	185	73	south	south	PROPN
inlawrev-3683	185	74	carolina	carolina	PROPN
inlawrev-3683	185	75	,	,	PUNCT
inlawrev-3683	185	76	south	south	PROPN
inlawrev-3683	185	77	dakota	dakota	PROPN
inlawrev-3683	185	78	,	,	PUNCT
inlawrev-3683	185	79	tennessee	tennessee	PROPN
inlawrev-3683	185	80	,	,	PUNCT
inlawrev-3683	185	81	texas	texas	PROPN
inlawrev-3683	185	82	,	,	PUNCT
inlawrev-3683	185	83	utah	utah	PROPN
inlawrev-3683	185	84	,	,	PUNCT
inlawrev-3683	185	85	vermont	vermont	PROPN
inlawrev-3683	185	86	,	,	PUNCT
inlawrev-3683	185	87	virginia	virginia	PROPN
inlawrev-3683	185	88	,	,	PUNCT
inlawrev-3683	185	89	washington	washington	PROPN
inlawrev-3683	185	90	,	,	PUNCT
inlawrev-3683	185	91	west	west	PROPN
inlawrev-3683	185	92	virginia	virginia	PROPN
inlawrev-3683	185	93	,	,	PUNCT
inlawrev-3683	185	94	wisconsin	wisconsin	PROPN
inlawrev-3683	185	95	,	,	PUNCT
inlawrev-3683	185	96	and	and	CCONJ
inlawrev-3683	185	97	wyoming	wyoming	PROPN
inlawrev-3683	185	98	.	.	PUNCT
inlawrev-3683	186	1	1350	1350	NUM
inlawrev-3683	186	2	indiana	indiana	PROPN
inlawrev-3683	186	3	law	law	PROPN
inlawrev-3683	186	4	review	review	NOUN
inlawrev-3683	187	1	[	[	X
inlawrev-3683	187	2	vol	vol	NOUN
inlawrev-3683	187	3	.	.	PUNCT
inlawrev-3683	188	1	37:1343	37:1343	PROPN
inlawrev-3683	188	2	records	record	NOUN
inlawrev-3683	188	3	of	of	ADP
inlawrev-3683	188	4	the	the	DET
inlawrev-3683	188	5	retail	retail	ADJ
inlawrev-3683	188	6	merchant	merchant	NOUN
inlawrev-3683	188	7	support	support	NOUN
inlawrev-3683	188	8	that	that	PRON
inlawrev-3683	188	9	allocation.^	allocation.^	ADP
inlawrev-3683	188	10	"	"	PUNCT
inlawrev-3683	188	11	*	*	VERB
inlawrev-3683	188	12	9	9	X
inlawrev-3683	188	13	.	.	X
inlawrev-3683	188	14	sourcing	source	VERB
inlawrev-3683	188	15	rules.—the	rules.—the	DET
inlawrev-3683	188	16	general	general	PROPN
inlawrev-3683	188	17	assembly	assembly	PROPN
inlawrev-3683	188	18	provided	provide	VERB
inlawrev-3683	188	19	a	a	DET
inlawrev-3683	188	20	number	number	NOUN
inlawrev-3683	188	21	of	of	ADP
inlawrev-3683	188	22	changes	change	NOUN
inlawrev-3683	188	23	aimed	aim	VERB
inlawrev-3683	188	24	at	at	ADP
inlawrev-3683	188	25	clarifying	clarify	VERB
inlawrev-3683	188	26	the	the	DET
inlawrev-3683	188	27	sourcing	sourcing	NOUN
inlawrev-3683	188	28	rules	rule	NOUN
inlawrev-3683	188	29	for	for	ADP
inlawrev-3683	188	30	retail	retail	ADJ
inlawrev-3683	188	31	merchants	merchant	NOUN
inlawrev-3683	188	32	involved	involve	VERB
inlawrev-3683	188	33	in	in	ADP
inlawrev-3683	188	34	retail	retail	ADJ
inlawrev-3683	188	35	transactions	transaction	NOUN
inlawrev-3683	188	36	both	both	CCONJ
inlawrev-3683	188	37	within	within	ADP
inlawrev-3683	188	38	and	and	CCONJ
inlawrev-3683	188	39	outside	outside	ADP
inlawrev-3683	188	40	of	of	ADP
inlawrev-3683	188	41	indiana	indiana	PROPN
inlawrev-3683	188	42	.	.	PUNCT
inlawrev-3683	189	1	a.	a.	PROPN
inlawrev-3683	189	2	service	service	NOUN
inlawrev-3683	189	3	provider	provider	NOUN
inlawrev-3683	189	4	of	of	ADP
inlawrev-3683	189	5	state.—a	state.—a	PROPN
inlawrev-3683	189	6	section	section	NOUN
inlawrev-3683	189	7	was	be	AUX
inlawrev-3683	189	8	added	add	VERB
inlawrev-3683	189	9	to	to	ADP
inlawrev-3683	189	10	the	the	DET
inlawrev-3683	189	11	indiana	indiana	PROPN
inlawrev-3683	189	12	code	code	PROPN
inlawrev-3683	189	13	which	which	PRON
inlawrev-3683	189	14	provides	provide	VERB
inlawrev-3683	189	15	that	that	SCONJ
inlawrev-3683	189	16	the	the	DET
inlawrev-3683	189	17	department	department	NOUN
inlawrev-3683	189	18	ofadministration	ofadministration	NOUN
inlawrev-3683	189	19	and	and	CCONJ
inlawrev-3683	189	20	each	each	DET
inlawrev-3683	189	21	purchasing	purchase	VERB
inlawrev-3683	189	22	agent	agent	NOUN
inlawrev-3683	189	23	for	for	ADP
inlawrev-3683	189	24	a	a	DET
inlawrev-3683	189	25	state	state	NOUN
inlawrev-3683	189	26	educational	educational	ADJ
inlawrev-3683	189	27	institution	institution	NOUN
inlawrev-3683	189	28	is	be	AUX
inlawrev-3683	189	29	to	to	PART
inlawrev-3683	189	30	provide	provide	VERB
inlawrev-3683	189	31	the	the	DET
inlawrev-3683	189	32	department	department	NOUN
inlawrev-3683	189	33	with	with	ADP
inlawrev-3683	189	34	a	a	DET
inlawrev-3683	189	35	list	list	NOUN
inlawrev-3683	189	36	ofevery	ofevery	NOUN
inlawrev-3683	189	37	person	person	NOUN
inlawrev-3683	189	38	who	who	PRON
inlawrev-3683	189	39	wants	want	VERB
inlawrev-3683	189	40	to	to	PART
inlawrev-3683	189	41	enter	enter	VERB
inlawrev-3683	189	42	into	into	ADP
inlawrev-3683	189	43	a	a	DET
inlawrev-3683	189	44	contract	contract	NOUN
inlawrev-3683	189	45	to	to	PART
inlawrev-3683	189	46	sell	sell	VERB
inlawrev-3683	189	47	property	property	NOUN
inlawrev-3683	189	48	or	or	CCONJ
inlawrev-3683	189	49	services	service	NOUN
inlawrev-3683	189	50	to	to	ADP
inlawrev-3683	189	51	an	an	DET
inlawrev-3683	189	52	agency	agency	NOUN
inlawrev-3683	189	53	or	or	CCONJ
inlawrev-3683	189	54	a	a	DET
inlawrev-3683	189	55	state	state	NOUN
inlawrev-3683	189	56	educational	educational	ADJ
inlawrev-3683	189	57	institution.^^	institution.^^	NOUN
inlawrev-3683	189	58	the	the	DET
inlawrev-3683	189	59	department	department	NOUN
inlawrev-3683	189	60	is	be	AUX
inlawrev-3683	189	61	to	to	PART
inlawrev-3683	189	62	notify	notify	VERB
inlawrev-3683	189	63	the	the	DET
inlawrev-3683	189	64	department	department	NOUN
inlawrev-3683	189	65	of	of	ADP
inlawrev-3683	189	66	administration	administration	NOUN
inlawrev-3683	189	67	or	or	CCONJ
inlawrev-3683	189	68	the	the	DET
inlawrev-3683	189	69	purchasing	purchase	VERB
inlawrev-3683	189	70	agent	agent	NOUN
inlawrev-3683	189	71	of	of	ADP
inlawrev-3683	189	72	the	the	DET
inlawrev-3683	189	73	state	state	NOUN
inlawrev-3683	189	74	educational	educational	ADJ
inlawrev-3683	189	75	institution	institution	NOUN
inlawrev-3683	189	76	if	if	SCONJ
inlawrev-3683	189	77	a	a	DET
inlawrev-3683	189	78	person	person	NOUN
inlawrev-3683	189	79	on	on	ADP
inlawrev-3683	189	80	the	the	DET
inlawrev-3683	189	81	list	list	NOUN
inlawrev-3683	189	82	does	do	AUX
inlawrev-3683	189	83	not	not	PART
inlawrev-3683	189	84	have	have	VERB
inlawrev-3683	189	85	a	a	DET
inlawrev-3683	189	86	registered	register	VERB
inlawrev-3683	189	87	retail	retail	ADJ
inlawrev-3683	189	88	merchant	merchant	NOUN
inlawrev-3683	189	89	certificate	certificate	NOUN
inlawrev-3683	189	90	or	or	CCONJ
inlawrev-3683	189	91	is	be	AUX
inlawrev-3683	189	92	delinquent	delinquent	ADJ
inlawrev-3683	189	93	in	in	ADP
inlawrev-3683	189	94	remitting	remit	VERB
inlawrev-3683	189	95	or	or	CCONJ
inlawrev-3683	189	96	paying	pay	VERB
inlawrev-3683	189	97	amounts	amount	NOUN
inlawrev-3683	189	98	due	due	ADJ
inlawrev-3683	189	99	to	to	ADP
inlawrev-3683	189	100	the	the	DET
inlawrev-3683	189	101	department	department	NOUN
inlawrev-3683	189	102	under	under	ADP
inlawrev-3683	189	103	this	this	PRON
inlawrev-3683	189	104	article.^^	article.^^	PUNCT
inlawrev-3683	189	105	similarly	similarly	ADV
inlawrev-3683	189	106	,	,	PUNCT
inlawrev-3683	189	107	the	the	DET
inlawrev-3683	189	108	general	general	ADJ
inlawrev-3683	189	109	assembly	assembly	NOUN
inlawrev-3683	189	110	provided	provide	VERB
inlawrev-3683	189	111	that	that	SCONJ
inlawrev-3683	189	112	any	any	DET
inlawrev-3683	189	113	person	person	NOUN
inlawrev-3683	189	114	who	who	PRON
inlawrev-3683	189	115	enters	enter	VERB
inlawrev-3683	189	116	into	into	ADP
inlawrev-3683	189	117	a	a	DET
inlawrev-3683	189	118	contract	contract	NOUN
inlawrev-3683	189	119	to	to	PART
inlawrev-3683	189	120	provide	provide	VERB
inlawrev-3683	189	121	property	property	NOUN
inlawrev-3683	189	122	or	or	CCONJ
inlawrev-3683	189	123	services	service	NOUN
inlawrev-3683	189	124	,	,	PUNCT
inlawrev-3683	189	125	or	or	CCONJ
inlawrev-3683	189	126	agrees	agree	VERB
inlawrev-3683	189	127	to	to	PART
inlawrev-3683	189	128	sell	sell	VERB
inlawrev-3683	189	129	property	property	NOUN
inlawrev-3683	189	130	to	to	ADP
inlawrev-3683	189	131	an	an	DET
inlawrev-3683	189	132	agency	agency	NOUN
inlawrev-3683	189	133	or	or	CCONJ
inlawrev-3683	189	134	an	an	DET
inlawrev-3683	189	135	institution	institution	NOUN
inlawrev-3683	189	136	of	of	ADP
inlawrev-3683	189	137	higher	high	ADJ
inlawrev-3683	189	138	education	education	NOUN
inlawrev-3683	189	139	is	be	AUX
inlawrev-3683	189	140	required	require	VERB
inlawrev-3683	189	141	to	to	PART
inlawrev-3683	189	142	file	file	VERB
inlawrev-3683	189	143	an	an	DET
inlawrev-3683	189	144	application	application	NOUN
inlawrev-3683	189	145	for	for	ADP
inlawrev-3683	189	146	a	a	DET
inlawrev-3683	189	147	retail	retail	ADJ
inlawrev-3683	189	148	merchant	merchant	NOUN
inlawrev-3683	189	149	's	's	PART
inlawrev-3683	189	150	certificate	certificate	NOUN
inlawrev-3683	189	151	with	with	ADP
inlawrev-3683	189	152	the	the	DET
inlawrev-3683	189	153	department	department	NOUN
inlawrev-3683	189	154	and	and	CCONJ
inlawrev-3683	189	155	thereby	thereby	ADV
inlawrev-3683	189	156	consents	consent	VERB
inlawrev-3683	189	157	to	to	PART
inlawrev-3683	189	158	be	be	AUX
inlawrev-3683	189	159	treated	treat	VERB
inlawrev-3683	189	160	as	as	SCONJ
inlawrev-3683	189	161	if	if	SCONJ
inlawrev-3683	189	162	the	the	DET
inlawrev-3683	189	163	person	person	NOUN
inlawrev-3683	189	164	has	have	VERB
inlawrev-3683	189	165	a	a	DET
inlawrev-3683	189	166	place	place	NOUN
inlawrev-3683	189	167	of	of	ADP
inlawrev-3683	189	168	business	business	NOUN
inlawrev-3683	189	169	in	in	ADP
inlawrev-3683	189	170	indiana	indiana	PROPN
inlawrev-3683	189	171	and	and	CCONJ
inlawrev-3683	189	172	will	will	AUX
inlawrev-3683	189	173	be	be	AUX
inlawrev-3683	189	174	further	far	ADV
inlawrev-3683	189	175	required	require	VERB
inlawrev-3683	189	176	to	to	PART
inlawrev-3683	189	177	collect	collect	VERB
inlawrev-3683	189	178	and	and	CCONJ
inlawrev-3683	189	179	remit	remit	VERB
inlawrev-3683	189	180	the	the	DET
inlawrev-3683	189	181	sales	sale	NOUN
inlawrev-3683	189	182	tax	tax	NOUN
inlawrev-3683	189	183	as	as	SCONJ
inlawrev-3683	189	184	provided	provide	VERB
inlawrev-3683	189	185	by	by	ADP
inlawrev-3683	189	186	the	the	DET
inlawrev-3683	189	187	statute.^^	statute.^^	X
inlawrev-3683	189	188	b.	b.	PROPN
inlawrev-3683	189	189	call	call	PROPN
inlawrev-3683	189	190	center	center	PROPN
inlawrev-3683	189	191	operators.—the	operators.—the	DET
inlawrev-3683	189	192	general	general	PROPN
inlawrev-3683	189	193	assembly	assembly	PROPN
inlawrev-3683	189	194	added	add	VERB
inlawrev-3683	189	195	a	a	DET
inlawrev-3683	189	196	new	new	ADJ
inlawrev-3683	189	197	section	section	NOUN
inlawrev-3683	189	198	to	to	ADP
inlawrev-3683	189	199	the	the	DET
inlawrev-3683	189	200	indiana	indiana	PROPN
inlawrev-3683	189	201	code	code	PROPN
inlawrev-3683	189	202	which	which	PRON
inlawrev-3683	189	203	provides	provide	VERB
inlawrev-3683	189	204	that	that	SCONJ
inlawrev-3683	189	205	a	a	DET
inlawrev-3683	189	206	person	person	NOUN
inlawrev-3683	189	207	who	who	PRON
inlawrev-3683	189	208	has	have	AUX
inlawrev-3683	189	209	contracted	contract	VERB
inlawrev-3683	189	210	with	with	ADP
inlawrev-3683	189	211	a	a	DET
inlawrev-3683	189	212	call	call	NOUN
inlawrev-3683	189	213	center	center	NOUN
inlawrev-3683	189	214	operator	operator	NOUN
inlawrev-3683	189	215	for	for	ADP
inlawrev-3683	189	216	a	a	DET
inlawrev-3683	189	217	telephone	telephone	NOUN
inlawrev-3683	189	218	service	service	NOUN
inlawrev-3683	189	219	does	do	AUX
inlawrev-3683	189	220	not	not	PART
inlawrev-3683	189	221	have	have	VERB
inlawrev-3683	189	222	a	a	DET
inlawrev-3683	189	223	duty	duty	NOUN
inlawrev-3683	189	224	to	to	PART
inlawrev-3683	189	225	register	register	VERB
inlawrev-3683	189	226	as	as	ADP
inlawrev-3683	189	227	a	a	DET
inlawrev-3683	189	228	retail	retail	ADJ
inlawrev-3683	189	229	merchant	merchant	NOUN
inlawrev-3683	189	230	or	or	CCONJ
inlawrev-3683	189	231	to	to	PART
inlawrev-3683	189	232	collect	collect	VERB
inlawrev-3683	189	233	or	or	CCONJ
inlawrev-3683	189	234	remit	remit	VERB
inlawrev-3683	189	235	sales	sale	NOUN
inlawrev-3683	189	236	tax	tax	NOUN
inlawrev-3683	189	237	if	if	SCONJ
inlawrev-3683	189	238	that	that	DET
inlawrev-3683	189	239	individual	individual	NOUN
inlawrev-3683	189	240	's	's	PART
inlawrev-3683	189	241	only	only	ADJ
inlawrev-3683	189	242	tangible	tangible	ADJ
inlawrev-3683	189	243	or	or	CCONJ
inlawrev-3683	189	244	intangible	intangible	ADJ
inlawrev-3683	189	245	property	property	NOUN
inlawrev-3683	189	246	within	within	ADP
inlawrev-3683	189	247	indiana	indiana	PROPN
inlawrev-3683	189	248	is	be	AUX
inlawrev-3683	189	249	located	locate	VERB
inlawrev-3683	189	250	at	at	ADP
inlawrev-3683	189	251	the	the	DET
inlawrev-3683	189	252	premises	premise	NOUN
inlawrev-3683	189	253	of	of	ADP
inlawrev-3683	189	254	the	the	DET
inlawrev-3683	189	255	call	call	NOUN
inlawrev-3683	189	256	center	center	NOUN
inlawrev-3683	189	257	operator	operator	NOUN
inlawrev-3683	189	258	,	,	PUNCT
inlawrev-3683	189	259	is	be	AUX
inlawrev-3683	189	260	used	use	VERB
inlawrev-3683	189	261	to	to	PART
inlawrev-3683	189	262	provide	provide	VERB
inlawrev-3683	189	263	or	or	CCONJ
inlawrev-3683	189	264	assist	assist	VERB
inlawrev-3683	189	265	directly	directly	ADV
inlawrev-3683	189	266	with	with	ADP
inlawrev-3683	189	267	the	the	DET
inlawrev-3683	189	268	provision	provision	NOUN
inlawrev-3683	189	269	of	of	ADP
inlawrev-3683	189	270	a	a	DET
inlawrev-3683	189	271	telephone	telephone	NOUN
inlawrev-3683	189	272	service	service	NOUN
inlawrev-3683	189	273	as	as	SCONJ
inlawrev-3683	189	274	described	describe	VERB
inlawrev-3683	189	275	in	in	ADP
inlawrev-3683	189	276	subsection	subsection	NOUN
inlawrev-3683	189	277	(	(	PUNCT
inlawrev-3683	189	278	c	c	NOUN
inlawrev-3683	189	279	)	)	PUNCT
inlawrev-3683	189	280	,	,	PUNCT
inlawrev-3683	189	281	and	and	CCONJ
inlawrev-3683	189	282	not	not	PART
inlawrev-3683	189	283	held	hold	VERB
inlawrev-3683	189	284	for	for	ADP
inlawrev-3683	189	285	sale	sale	NOUN
inlawrev-3683	189	286	,	,	PUNCT
inlawrev-3683	189	287	shipment	shipment	NOUN
inlawrev-3683	189	288	,	,	PUNCT
inlawrev-3683	189	289	or	or	CCONJ
inlawrev-3683	189	290	distribution	distribution	NOUN
inlawrev-3683	189	291	in	in	ADP
inlawrev-3683	189	292	response	response	NOUN
inlawrev-3683	189	293	to	to	ADP
inlawrev-3683	189	294	orders	order	NOUN
inlawrev-3683	189	295	received	receive	VERB
inlawrev-3683	189	296	as	as	ADP
inlawrev-3683	189	297	a	a	DET
inlawrev-3683	189	298	result	result	NOUN
inlawrev-3683	189	299	of	of	ADP
inlawrev-3683	189	300	a	a	DET
inlawrev-3683	189	301	telephone	telephone	NOUN
inlawrev-3683	189	302	service	service	NOUN
inlawrev-3683	189	303	provided	provide	VERB
inlawrev-3683	189	304	by	by	ADP
inlawrev-3683	189	305	the	the	DET
inlawrev-3683	189	306	call	call	NOUN
inlawrev-3683	189	307	center	center	NOUN
inlawrev-3683	189	308	operator.^^	operator.^^	NUM
inlawrev-3683	189	309	further	far	ADV
inlawrev-3683	189	310	,	,	PUNCT
inlawrev-3683	189	311	any	any	DET
inlawrev-3683	189	312	activities	activity	NOUN
inlawrev-3683	189	313	of	of	ADP
inlawrev-3683	189	314	any	any	DET
inlawrev-3683	189	315	kind	kind	NOUN
inlawrev-3683	189	316	which	which	PRON
inlawrev-3683	189	317	are	be	AUX
inlawrev-3683	189	318	performed	perform	VERB
inlawrev-3683	189	319	by	by	ADP
inlawrev-3683	189	320	or	or	CCONJ
inlawrev-3683	189	321	on	on	ADP
inlawrev-3683	189	322	behalf	behalf	NOUN
inlawrev-3683	189	323	of	of	ADP
inlawrev-3683	189	324	the	the	DET
inlawrev-3683	189	325	individual	individual	NOUN
inlawrev-3683	189	326	or	or	CCONJ
inlawrev-3683	189	327	performed	perform	VERB
inlawrev-3683	189	328	by	by	ADP
inlawrev-3683	189	329	the	the	DET
inlawrev-3683	189	330	call	call	NOUN
inlawrev-3683	189	331	center	center	NOUN
inlawrev-3683	189	332	operator	operator	NOUN
inlawrev-3683	189	333	,	,	PUNCT
inlawrev-3683	189	334	are	be	AUX
inlawrev-3683	189	335	not	not	PART
inlawrev-3683	189	336	considered	consider	VERB
inlawrev-3683	189	337	to	to	PART
inlawrev-3683	189	338	be	be	AUX
inlawrev-3683	189	339	,	,	PUNCT
inlawrev-3683	189	340	or	or	CCONJ
inlawrev-3683	189	341	to	to	PART
inlawrev-3683	189	342	create	create	VERB
inlawrev-3683	189	343	,	,	PUNCT
inlawrev-3683	189	344	an	an	DET
inlawrev-3683	189	345	office	office	NOUN
inlawrev-3683	189	346	,	,	PUNCT
inlawrev-3683	189	347	a	a	DET
inlawrev-3683	189	348	place	place	NOUN
inlawrev-3683	189	349	of	of	ADP
inlawrev-3683	189	350	distribution	distribution	NOUN
inlawrev-3683	189	351	,	,	PUNCT
inlawrev-3683	189	352	a	a	DET
inlawrev-3683	189	353	sales	sale	NOUN
inlawrev-3683	189	354	location	location	NOUN
inlawrev-3683	189	355	,	,	PUNCT
inlawrev-3683	189	356	a	a	DET
inlawrev-3683	189	357	sample	sample	NOUN
inlawrev-3683	189	358	location	location	NOUN
inlawrev-3683	189	359	,	,	PUNCT
inlawrev-3683	189	360	a	a	DET
inlawrev-3683	189	361	warehouse	warehouse	NOUN
inlawrev-3683	189	362	,	,	PUNCT
inlawrev-3683	189	363	a	a	DET
inlawrev-3683	189	364	storage	storage	NOUN
inlawrev-3683	189	365	place	place	NOUN
inlawrev-3683	189	366	,	,	PUNCT
inlawrev-3683	189	367	or	or	CCONJ
inlawrev-3683	189	368	other	other	ADJ
inlawrev-3683	189	369	place	place	NOUN
inlawrev-3683	189	370	of	of	ADP
inlawrev-3683	189	371	business	business	NOUN
inlawrev-3683	189	372	maintained	maintain	VERB
inlawrev-3683	189	373	,	,	PUNCT
inlawrev-3683	189	374	occupied	occupy	VERB
inlawrev-3683	189	375	,	,	PUNCT
inlawrev-3683	189	376	or	or	CCONJ
inlawrev-3683	189	377	used	use	VERB
inlawrev-3683	189	378	in	in	ADP
inlawrev-3683	189	379	any	any	DET
inlawrev-3683	189	380	way	way	NOUN
inlawrev-3683	189	381	by	by	ADP
inlawrev-3683	189	382	the	the	DET
inlawrev-3683	189	383	person.^^	person.^^	NOUN
inlawrev-3683	189	384	similarly	similarly	ADV
inlawrev-3683	189	385	,	,	PUNCT
inlawrev-3683	189	386	a	a	DET
inlawrev-3683	189	387	call	call	NOUN
inlawrev-3683	189	388	center	center	NOUN
inlawrev-3683	189	389	operator	operator	NOUN
inlawrev-3683	189	390	with	with	ADP
inlawrev-3683	189	391	which	which	PRON
inlawrev-3683	189	392	a	a	DET
inlawrev-3683	189	393	person	person	NOUN
inlawrev-3683	189	394	has	have	AUX
inlawrev-3683	189	395	contracted	contract	VERB
inlawrev-3683	189	396	for	for	ADP
inlawrev-3683	189	397	a	a	DET
inlawrev-3683	189	398	telephone	telephone	NOUN
inlawrev-3683	189	399	service	service	NOUN
inlawrev-3683	189	400	is	be	AUX
inlawrev-3683	189	401	not	not	PART
inlawrev-3683	189	402	be	be	AUX
inlawrev-3683	189	403	considered	consider	VERB
inlawrev-3683	189	404	to	to	PART
inlawrev-3683	189	405	be	be	AUX
inlawrev-3683	189	406	in	in	ADP
inlawrev-3683	189	407	any	any	DET
inlawrev-3683	189	408	way	way	NOUN
inlawrev-3683	189	409	a	a	DET
inlawrev-3683	189	410	representative	representative	NOUN
inlawrev-3683	189	411	,	,	PUNCT
inlawrev-3683	189	412	an	an	DET
inlawrev-3683	189	413	agent	agent	NOUN
inlawrev-3683	189	414	,	,	PUNCT
inlawrev-3683	189	415	a	a	DET
inlawrev-3683	189	416	salesman	salesman	NOUN
inlawrev-3683	189	417	,	,	PUNCT
inlawrev-3683	189	418	a	a	DET
inlawrev-3683	189	419	canvasser	canvasser	NOUN
inlawrev-3683	189	420	,	,	PUNCT
inlawrev-3683	189	421	or	or	CCONJ
inlawrev-3683	189	422	a	a	DET
inlawrev-3683	189	423	solicitor	solicitor	NOUN
inlawrev-3683	189	424	for	for	ADP
inlawrev-3683	189	425	the	the	DET
inlawrev-3683	189	426	person.^^	person.^^	NOUN
inlawrev-3683	189	427	c.	c.	PROPN
inlawrev-3683	189	428	telecommunications	telecommunications	PROPN
inlawrev-3683	189	429	services.—as	services.—as	PROPN
inlawrev-3683	189	430	for	for	ADP
inlawrev-3683	189	431	the	the	DET
inlawrev-3683	189	432	sourcing	sourcing	NOUN
inlawrev-3683	189	433	rules	rule	NOUN
inlawrev-3683	189	434	for	for	ADP
inlawrev-3683	189	435	telecommunications	telecommunications	NOUN
inlawrev-3683	189	436	services	service	NOUN
inlawrev-3683	189	437	,	,	PUNCT
inlawrev-3683	189	438	the	the	DET
inlawrev-3683	189	439	general	general	ADJ
inlawrev-3683	189	440	assembly	assembly	NOUN
inlawrev-3683	189	441	created	create	VERB
inlawrev-3683	189	442	an	an	DET
inlawrev-3683	189	443	entire	entire	ADJ
inlawrev-3683	189	444	chapter	chapter	NOUN
inlawrev-3683	189	445	64	64	NUM
inlawrev-3683	189	446	.	.	PUNCT
inlawrev-3683	190	1	see	see	VERB
inlawrev-3683	190	2	iho	iho	PROPN
inlawrev-3683	190	3	)	)	PUNCT
inlawrev-3683	190	4	.	.	PUNCT
inlawrev-3683	191	1	code	code	PROPN
inlawrev-3683	191	2	§	§	PROPN
inlawrev-3683	191	3	6	6	NUM
inlawrev-3683	191	4	-	-	SYM
inlawrev-3683	191	5	2.5	2.5	NUM
inlawrev-3683	191	6	-	-	PUNCT
inlawrev-3683	191	7	6	6	NUM
inlawrev-3683	191	8	-	-	SYM
inlawrev-3683	191	9	9	9	NUM
inlawrev-3683	191	10	(	(	PUNCT
inlawrev-3683	191	11	eff	eff	PROPN
inlawrev-3683	191	12	.	.	PUNCT
inlawrev-3683	191	13	jan	jan	PROPN
inlawrev-3683	191	14	.	.	PUNCT
inlawrev-3683	192	1	i	i	PROPN
inlawrev-3683	192	2	,	,	PUNCT
inlawrev-3683	192	3	2004	2004	NUM
inlawrev-3683	192	4	)	)	PUNCT
inlawrev-3683	192	5	.	.	PUNCT
inlawrev-3683	193	1	65	65	NUM
inlawrev-3683	193	2	.	.	PUNCT
inlawrev-3683	194	1	see	see	VERB
inlawrev-3683	194	2	i	i	PRON
inlawrev-3683	194	3	d.	d.	PROPN
inlawrev-3683	194	4	§	§	PROPN
inlawrev-3683	194	5	6	6	NUM
inlawrev-3683	194	6	-	-	SYM
inlawrev-3683	194	7	2.5	2.5	NUM
inlawrev-3683	194	8	-	-	PUNCT
inlawrev-3683	194	9	4	4	NUM
inlawrev-3683	194	10	-	-	SYM
inlawrev-3683	194	11	14	14	NUM
inlawrev-3683	194	12	(	(	PUNCT
inlawrev-3683	194	13	eff	eff	PROPN
inlawrev-3683	194	14	.	.	PROPN
inlawrev-3683	195	1	july	july	PROPN
inlawrev-3683	195	2	1	1	NUM
inlawrev-3683	195	3	,	,	PUNCT
inlawrev-3683	195	4	2003	2003	NUM
inlawrev-3683	195	5	)	)	PUNCT
inlawrev-3683	195	6	.	.	PUNCT
inlawrev-3683	196	1	66	66	NUM
inlawrev-3683	196	2	.	.	PUNCT
inlawrev-3683	197	1	see	see	VERB
inlawrev-3683	197	2	i	i	PRON
inlawrev-3683	197	3	d.	d.	PROPN
inlawrev-3683	197	4	67	67	NUM
inlawrev-3683	197	5	.	.	PUNCT
inlawrev-3683	198	1	see	see	VERB
inlawrev-3683	199	1	i	i	PROPN
inlawrev-3683	199	2	d	d	PROPN
inlawrev-3683	199	3	§	§	PROPN
inlawrev-3683	199	4	6	6	NUM
inlawrev-3683	199	5	-	-	SYM
inlawrev-3683	199	6	2.5	2.5	NUM
inlawrev-3683	199	7	-	-	PUNCT
inlawrev-3683	199	8	8	8	NUM
inlawrev-3683	199	9	-	-	SYM
inlawrev-3683	199	10	10	10	NUM
inlawrev-3683	199	11	(	(	PUNCT
inlawrev-3683	199	12	eff	eff	PROPN
inlawrev-3683	199	13	.	.	PROPN
inlawrev-3683	200	1	july	july	PROPN
inlawrev-3683	200	2	1	1	NUM
inlawrev-3683	200	3	,	,	PUNCT
inlawrev-3683	200	4	2003	2003	NUM
inlawrev-3683	200	5	)	)	PUNCT
inlawrev-3683	200	6	.	.	PUNCT
inlawrev-3683	201	1	68	68	NUM
inlawrev-3683	201	2	.	.	PUNCT
inlawrev-3683	201	3	see	see	VERB
inlawrev-3683	202	1	i	i	PROPN
inlawrev-3683	202	2	d	d	PROPN
inlawrev-3683	202	3	§	§	PROPN
inlawrev-3683	202	4	6	6	NUM
inlawrev-3683	202	5	-	-	SYM
inlawrev-3683	202	6	2.5	2.5	NUM
inlawrev-3683	202	7	-	-	PUNCT
inlawrev-3683	202	8	8	8	NUM
inlawrev-3683	202	9	-	-	SYM
inlawrev-3683	202	10	12	12	NUM
inlawrev-3683	202	11	(	(	PUNCT
inlawrev-3683	202	12	eff	eff	PROPN
inlawrev-3683	202	13	.	.	PROPN
inlawrev-3683	203	1	july	july	PROPN
inlawrev-3683	203	2	1	1	NUM
inlawrev-3683	203	3	,	,	PUNCT
inlawrev-3683	203	4	2003	2003	NUM
inlawrev-3683	203	5	)	)	PUNCT
inlawrev-3683	203	6	.	.	PUNCT
inlawrev-3683	204	1	69	69	NUM
inlawrev-3683	204	2	.	.	PUNCT
inlawrev-3683	205	1	i	i	PRON
inlawrev-3683	205	2	d	d	PROPN
inlawrev-3683	205	3	70	70	PROPN
inlawrev-3683	205	4	.	.	PUNCT
inlawrev-3683	206	1	i	i	PRON
inlawrev-3683	206	2	d.	d.	PROPN
inlawrev-3683	206	3	(	(	PUNCT
inlawrev-3683	206	4	for	for	ADP
inlawrev-3683	206	5	purposes	purpose	NOUN
inlawrev-3683	206	6	of	of	ADP
inlawrev-3683	206	7	this	this	DET
inlawrev-3683	206	8	section	section	NOUN
inlawrev-3683	206	9	,	,	PUNCT
inlawrev-3683	206	10	a	a	DET
inlawrev-3683	206	11	telephone	telephone	NOUN
inlawrev-3683	206	12	service	service	NOUN
inlawrev-3683	206	13	includes	include	VERB
inlawrev-3683	206	14	soliciting	solicit	VERB
inlawrev-3683	206	15	orders	order	NOUN
inlawrev-3683	206	16	by	by	ADP
inlawrev-3683	206	17	telephone	telephone	NOUN
inlawrev-3683	206	18	,	,	PUNCT
inlawrev-3683	206	19	accepting	accept	VERB
inlawrev-3683	206	20	orders	order	NOUN
inlawrev-3683	206	21	by	by	ADP
inlawrev-3683	206	22	telephone	telephone	NOUN
inlawrev-3683	206	23	,	,	PUNCT
inlawrev-3683	206	24	and	and	CCONJ
inlawrev-3683	206	25	making	make	VERB
inlawrev-3683	206	26	and	and	CCONJ
inlawrev-3683	206	27	receiving	receive	VERB
inlawrev-3683	206	28	any	any	DET
inlawrev-3683	206	29	other	other	ADJ
inlawrev-3683	206	30	telephone	telephone	NOUN
inlawrev-3683	206	31	calls	call	NOUN
inlawrev-3683	206	32	.	.	PUNCT
inlawrev-3683	206	33	)	)	PUNCT
inlawrev-3683	207	1	i	i	PRON
inlawrev-3683	207	2	d.	d.	PROPN
inlawrev-3683	207	3	2004	2004	NUM
inlawrev-3683	207	4	]	]	PUNCT
inlawrev-3683	208	1	taxation	taxation	NOUN
inlawrev-3683	208	2	1351	1351	NUM
inlawrev-3683	208	3	devoted	devote	VERB
inlawrev-3683	208	4	to	to	ADP
inlawrev-3683	208	5	determining	determine	VERB
inlawrev-3683	208	6	the	the	DET
inlawrev-3683	208	7	appropriate	appropriate	ADJ
inlawrev-3683	208	8	source	source	NOUN
inlawrev-3683	208	9	for	for	ADP
inlawrev-3683	208	10	the	the	DET
inlawrev-3683	208	11	imposition	imposition	NOUN
inlawrev-3683	208	12	ofthe	ofthe	ADJ
inlawrev-3683	208	13	sales	sale	NOUN
inlawrev-3683	208	14	tax	tax	NOUN
inlawrev-3683	208	15	.	.	PUNCT
inlawrev-3683	209	1	telecommunications	telecommunication	NOUN
inlawrev-3683	209	2	services	service	NOUN
inlawrev-3683	209	3	sold	sell	VERB
inlawrev-3683	209	4	on	on	ADP
inlawrev-3683	209	5	a	a	DET
inlawrev-3683	209	6	call	call	NOUN
inlawrev-3683	209	7	-	-	PUNCT
inlawrev-3683	209	8	by	by	ADP
inlawrev-3683	209	9	-	-	PUNCT
inlawrev-3683	209	10	call	call	NOUN
inlawrev-3683	209	11	basis	basis	NOUN
inlawrev-3683	209	12	will	will	AUX
inlawrev-3683	209	13	be	be	AUX
inlawrev-3683	209	14	sourced	source	VERB
inlawrev-3683	209	15	at	at	ADP
inlawrev-3683	209	16	each	each	DET
inlawrev-3683	209	17	level	level	NOUN
inlawrev-3683	209	18	of	of	ADP
inlawrev-3683	209	19	taxing	tax	VERB
inlawrev-3683	209	20	jurisdiction	jurisdiction	NOUN
inlawrev-3683	209	21	where	where	SCONJ
inlawrev-3683	209	22	the	the	DET
inlawrev-3683	209	23	call	call	NOUN
inlawrev-3683	209	24	originates	originate	NOUN
inlawrev-3683	209	25	and	and	CCONJ
inlawrev-3683	209	26	terminates	terminate	VERB
inlawrev-3683	209	27	or	or	CCONJ
inlawrev-3683	209	28	at	at	ADP
inlawrev-3683	209	29	each	each	DET
inlawrev-3683	209	30	level	level	NOUN
inlawrev-3683	209	31	of	of	ADP
inlawrev-3683	209	32	taxing	tax	VERB
inlawrev-3683	209	33	jurisdiction	jurisdiction	NOUN
inlawrev-3683	209	34	where	where	SCONJ
inlawrev-3683	209	35	the	the	DET
inlawrev-3683	209	36	call	call	NOUN
inlawrev-3683	209	37	either	either	CCONJ
inlawrev-3683	209	38	originates	originate	NOUN
inlawrev-3683	209	39	or	or	CCONJ
inlawrev-3683	209	40	terminates	terminate	VERB
inlawrev-3683	209	41	and	and	CCONJ
inlawrev-3683	209	42	in	in	ADP
inlawrev-3683	209	43	which	which	PRON
inlawrev-3683	209	44	the	the	DET
inlawrev-3683	209	45	service	service	NOUN
inlawrev-3683	209	46	address	address	NOUN
inlawrev-3683	209	47	is	be	AUX
inlawrev-3683	209	48	also	also	ADV
inlawrev-3683	209	49	located	locate	VERB
inlawrev-3683	209	50	.	.	PUNCT
inlawrev-3683	209	51	''	''	PUNCT
inlawrev-3683	209	52	'	'	PUNCT
inlawrev-3683	209	53	telecommunications	telecommunication	NOUN
inlawrev-3683	209	54	services	service	NOUN
inlawrev-3683	209	55	sold	sell	VERB
inlawrev-3683	209	56	on	on	ADP
inlawrev-3683	209	57	a	a	DET
inlawrev-3683	209	58	basis	basis	NOUN
inlawrev-3683	209	59	other	other	ADJ
inlawrev-3683	209	60	than	than	ADP
inlawrev-3683	209	61	a	a	DET
inlawrev-3683	209	62	call	call	NOUN
inlawrev-3683	209	63	-	-	PUNCT
inlawrev-3683	209	64	by	by	ADP
inlawrev-3683	209	65	-	-	PUNCT
inlawrev-3683	209	66	call	call	NOUN
inlawrev-3683	209	67	basis	basis	NOUN
inlawrev-3683	209	68	are	be	AUX
inlawrev-3683	209	69	sourced	source	VERB
inlawrev-3683	209	70	to	to	ADP
inlawrev-3683	209	71	the	the	DET
inlawrev-3683	209	72	customer	customer	NOUN
inlawrev-3683	209	73	's	's	PART
inlawrev-3683	209	74	place	place	NOUN
inlawrev-3683	209	75	of	of	ADP
inlawrev-3683	209	76	primary	primary	ADJ
inlawrev-3683	209	77	use.^^	use.^^	PUNCT
inlawrev-3683	209	78	however	however	ADV
inlawrev-3683	209	79	,	,	PUNCT
inlawrev-3683	209	80	mobile	mobile	ADJ
inlawrev-3683	209	81	telecommunications	telecommunication	NOUN
inlawrev-3683	209	82	,	,	PUNCT
inlawrev-3683	209	83	post	post	NOUN
inlawrev-3683	209	84	paid	pay	VERB
inlawrev-3683	209	85	and	and	CCONJ
inlawrev-3683	209	86	pre	pre	ADJ
inlawrev-3683	209	87	-	-	ADJ
inlawrev-3683	209	88	paid	pay	VERB
inlawrev-3683	209	89	calling	calling	NOUN
inlawrev-3683	209	90	services	service	NOUN
inlawrev-3683	209	91	,	,	PUNCT
inlawrev-3683	209	92	and	and	CCONJ
inlawrev-3683	209	93	private	private	ADJ
inlawrev-3683	209	94	communications	communication	NOUN
inlawrev-3683	209	95	services	service	NOUN
inlawrev-3683	209	96	,	,	PUNCT
inlawrev-3683	209	97	whether	whether	SCONJ
inlawrev-3683	209	98	sold	sell	VERB
inlawrev-3683	209	99	on	on	ADP
inlawrev-3683	209	100	a	a	DET
inlawrev-3683	209	101	call	call	NOUN
inlawrev-3683	209	102	-	-	PUNCT
inlawrev-3683	209	103	bycall	bycall	NOUN
inlawrev-3683	209	104	basis	basis	NOUN
inlawrev-3683	209	105	or	or	CCONJ
inlawrev-3683	209	106	otherwise	otherwise	ADV
inlawrev-3683	209	107	,	,	PUNCT
inlawrev-3683	209	108	will	will	AUX
inlawrev-3683	209	109	have	have	VERB
inlawrev-3683	209	110	their	their	PRON
inlawrev-3683	209	111	own	own	ADJ
inlawrev-3683	209	112	sourcing	sourcing	NOUN
inlawrev-3683	209	113	rules	rule	NOUN
inlawrev-3683	209	114	.	.	PUNCT
inlawrev-3683	210	1	the	the	DET
inlawrev-3683	210	2	sales	sale	NOUN
inlawrev-3683	210	3	of	of	ADP
inlawrev-3683	210	4	mobile	mobile	ADJ
inlawrev-3683	210	5	telecommunications	telecommunication	NOUN
inlawrev-3683	210	6	services	service	NOUN
inlawrev-3683	210	7	,	,	PUNCT
inlawrev-3683	210	8	other	other	ADJ
inlawrev-3683	210	9	than	than	ADP
inlawrev-3683	210	10	air	air	NOUN
inlawrev-3683	210	11	to	to	PART
inlawrev-3683	210	12	ground	ground	VERB
inlawrev-3683	210	13	radiotelephone	radiotelephone	NOUN
inlawrev-3683	210	14	service	service	NOUN
inlawrev-3683	210	15	and	and	CCONJ
inlawrev-3683	210	16	prepaid	prepay	VERB
inlawrev-3683	210	17	calling	calling	NOUN
inlawrev-3683	210	18	service	service	NOUN
inlawrev-3683	210	19	,	,	PUNCT
inlawrev-3683	210	20	is	be	AUX
inlawrev-3683	210	21	sourced	source	VERB
inlawrev-3683	210	22	to	to	ADP
inlawrev-3683	210	23	the	the	DET
inlawrev-3683	210	24	customer	customer	NOUN
inlawrev-3683	210	25	's	's	PART
inlawrev-3683	210	26	place	place	NOUN
inlawrev-3683	210	27	of	of	ADP
inlawrev-3683	210	28	primary	primary	ADJ
inlawrev-3683	210	29	use	use	NOUN
inlawrev-3683	210	30	as	as	SCONJ
inlawrev-3683	210	31	required	require	VERB
inlawrev-3683	210	32	by	by	ADP
inlawrev-3683	210	33	the	the	DET
inlawrev-3683	210	34	mobile	mobile	ADJ
inlawrev-3683	210	35	telecommunications	telecommunication	NOUN
inlawrev-3683	210	36	sourcing	sourcing	NOUN
inlawrev-3683	210	37	act	act	PROPN
inlawrev-3683	210	38	and	and	CCONJ
inlawrev-3683	210	39	indiana	indiana	PROPN
inlawrev-3683	210	40	code	code	PROPN
inlawrev-3683	210	41	section	section	NOUN
inlawrev-3683	210	42	6	6	NUM
inlawrev-3683	210	43	-	-	SYM
inlawrev-3683	210	44	8.1	8.1	NUM
inlawrev-3683	210	45	-	-	PUNCT
inlawrev-3683	210	46	15.^^	15.^^	NUM
inlawrev-3683	210	47	sales	sale	NOUN
inlawrev-3683	210	48	of	of	ADP
inlawrev-3683	210	49	post	post	NOUN
inlawrev-3683	210	50	paid	pay	VERB
inlawrev-3683	210	51	calling	calling	NOUN
inlawrev-3683	210	52	services	service	NOUN
inlawrev-3683	210	53	are	be	AUX
inlawrev-3683	210	54	sourced	source	VERB
inlawrev-3683	210	55	to	to	ADP
inlawrev-3683	210	56	the	the	DET
inlawrev-3683	210	57	origination	origination	NOUN
inlawrev-3683	210	58	point	point	NOUN
inlawrev-3683	211	1	ofthe	ofthe	NOUN
inlawrev-3683	211	2	telecommunications	telecommunication	NOUN
inlawrev-3683	211	3	signal	signal	NOUN
inlawrev-3683	211	4	as	as	SCONJ
inlawrev-3683	211	5	first	first	ADV
inlawrev-3683	211	6	identified	identify	VERB
inlawrev-3683	211	7	by	by	ADP
inlawrev-3683	211	8	either	either	CCONJ
inlawrev-3683	211	9	the	the	DET
inlawrev-3683	211	10	seller	seller	NOUN
inlawrev-3683	211	11	's	's	PART
inlawrev-3683	211	12	telecommunications	telecommunications	NOUN
inlawrev-3683	211	13	system	system	NOUN
inlawrev-3683	211	14	or	or	CCONJ
inlawrev-3683	211	15	information	information	NOUN
inlawrev-3683	211	16	received	receive	VERB
inlawrev-3683	211	17	by	by	ADP
inlawrev-3683	211	18	the	the	DET
inlawrev-3683	211	19	seller	seller	NOUN
inlawrev-3683	211	20	from	from	ADP
inlawrev-3683	211	21	its	its	PRON
inlawrev-3683	211	22	service	service	NOUN
inlawrev-3683	211	23	provider	provider	NOUN
inlawrev-3683	211	24	where	where	SCONJ
inlawrev-3683	211	25	the	the	DET
inlawrev-3683	211	26	system	system	NOUN
inlawrev-3683	211	27	used	use	VERB
inlawrev-3683	211	28	to	to	PART
inlawrev-3683	211	29	transport	transport	VERB
inlawrev-3683	211	30	such	such	ADJ
inlawrev-3683	211	31	signals	signal	NOUN
inlawrev-3683	211	32	is	be	AUX
inlawrev-3683	211	33	not	not	PART
inlawrev-3683	211	34	that	that	SCONJ
inlawrev-3683	211	35	ofthe	ofthe	VERB
inlawrev-3683	211	36	seller.^	seller.^	NOUN
inlawrev-3683	211	37	"	"	PUNCT
inlawrev-3683	211	38	*	*	PUNCT
inlawrev-3683	211	39	sales	sale	NOUN
inlawrev-3683	211	40	of	of	ADP
inlawrev-3683	211	41	prepaid	prepay	VERB
inlawrev-3683	211	42	calling	calling	NOUN
inlawrev-3683	211	43	services	service	NOUN
inlawrev-3683	211	44	are	be	AUX
inlawrev-3683	211	45	sourced	source	VERB
inlawrev-3683	211	46	in	in	ADP
inlawrev-3683	211	47	the	the	DET
inlawrev-3683	211	48	following	following	ADJ
inlawrev-3683	211	49	manner	manner	NOUN
inlawrev-3683	211	50	.	.	PUNCT
inlawrev-3683	212	1	when	when	SCONJ
inlawrev-3683	212	2	the	the	DET
inlawrev-3683	212	3	service	service	NOUN
inlawrev-3683	212	4	is	be	AUX
inlawrev-3683	212	5	received	receive	VERB
inlawrev-3683	212	6	by	by	ADP
inlawrev-3683	212	7	the	the	DET
inlawrev-3683	212	8	purchaser	purchaser	NOUN
inlawrev-3683	212	9	at	at	ADP
inlawrev-3683	212	10	a	a	DET
inlawrev-3683	212	11	business	business	NOUN
inlawrev-3683	212	12	location	location	NOUN
inlawrev-3683	212	13	ofthe	ofthe	NOUN
inlawrev-3683	212	14	seller	seller	NOUN
inlawrev-3683	212	15	,	,	PUNCT
inlawrev-3683	212	16	the	the	DET
inlawrev-3683	212	17	sale	sale	NOUN
inlawrev-3683	212	18	is	be	AUX
inlawrev-3683	212	19	sourced	source	VERB
inlawrev-3683	212	20	to	to	ADP
inlawrev-3683	212	21	that	that	DET
inlawrev-3683	212	22	business	business	NOUN
inlawrev-3683	212	23	location	location	NOUN
inlawrev-3683	212	24	.	.	PUNCT
inlawrev-3683	213	1	otherwise	otherwise	ADV
inlawrev-3683	213	2	the	the	DET
inlawrev-3683	213	3	sale	sale	NOUN
inlawrev-3683	213	4	is	be	AUX
inlawrev-3683	213	5	sourced	source	VERB
inlawrev-3683	213	6	to	to	ADP
inlawrev-3683	213	7	the	the	DET
inlawrev-3683	213	8	location	location	NOUN
inlawrev-3683	213	9	where	where	SCONJ
inlawrev-3683	213	10	receipt	receipt	NOUN
inlawrev-3683	213	11	by	by	ADP
inlawrev-3683	213	12	the	the	DET
inlawrev-3683	213	13	purchaser	purchaser	NOUN
inlawrev-3683	213	14	occurs	occur	VERB
inlawrev-3683	213	15	.	.	PUNCT
inlawrev-3683	214	1	^^	^^	PUNCT
inlawrev-3683	214	2	sales	sale	NOUN
inlawrev-3683	214	3	of	of	ADP
inlawrev-3683	214	4	private	private	ADJ
inlawrev-3683	214	5	communications	communication	NOUN
inlawrev-3683	214	6	services	service	NOUN
inlawrev-3683	214	7	are	be	AUX
inlawrev-3683	214	8	sourced	source	VERB
inlawrev-3683	214	9	as	as	SCONJ
inlawrev-3683	214	10	follows	follow	VERB
inlawrev-3683	214	11	.	.	PUNCT
inlawrev-3683	215	1	service	service	NOUN
inlawrev-3683	215	2	for	for	ADP
inlawrev-3683	215	3	a	a	DET
inlawrev-3683	215	4	separate	separate	ADJ
inlawrev-3683	215	5	charge	charge	NOUN
inlawrev-3683	215	6	related	relate	VERB
inlawrev-3683	215	7	to	to	ADP
inlawrev-3683	215	8	a	a	DET
inlawrev-3683	215	9	customer	customer	NOUN
inlawrev-3683	215	10	channel	channel	NOUN
inlawrev-3683	215	11	termination	termination	NOUN
inlawrev-3683	215	12	point	point	NOUN
inlawrev-3683	215	13	is	be	AUX
inlawrev-3683	215	14	sourced	source	VERB
inlawrev-3683	215	15	to	to	ADP
inlawrev-3683	215	16	each	each	DET
inlawrev-3683	215	17	level	level	NOUN
inlawrev-3683	215	18	of	of	ADP
inlawrev-3683	215	19	jurisdiction	jurisdiction	NOUN
inlawrev-3683	215	20	in	in	ADP
inlawrev-3683	215	21	which	which	PRON
inlawrev-3683	215	22	such	such	ADJ
inlawrev-3683	215	23	customer	customer	NOUN
inlawrev-3683	215	24	channel	channel	NOUN
inlawrev-3683	215	25	termination	termination	NOUN
inlawrev-3683	215	26	point	point	NOUN
inlawrev-3683	215	27	is	be	AUX
inlawrev-3683	215	28	located	locate	VERB
inlawrev-3683	215	29	.	.	PUNCT
inlawrev-3683	216	1	services	service	NOUN
inlawrev-3683	216	2	located	locate	VERB
inlawrev-3683	216	3	entirely	entirely	ADV
inlawrev-3683	216	4	in	in	ADP
inlawrev-3683	216	5	one	one	NUM
inlawrev-3683	216	6	jurisdiction	jurisdiction	NOUN
inlawrev-3683	216	7	are	be	AUX
inlawrev-3683	216	8	sourced	source	VERB
inlawrev-3683	216	9	to	to	ADP
inlawrev-3683	216	10	that	that	DET
inlawrev-3683	216	11	jurisdiction	jurisdiction	NOUN
inlawrev-3683	216	12	;	;	PUNCT
inlawrev-3683	216	13	services	service	NOUN
inlawrev-3683	216	14	between	between	ADP
inlawrev-3683	216	15	two	two	NUM
inlawrev-3683	216	16	jurisdiction	jurisdiction	NOUN
inlawrev-3683	216	17	are	be	AUX
inlawrev-3683	216	18	sourced	source	VERB
inlawrev-3683	216	19	50	50	NUM
inlawrev-3683	216	20	%	%	NOUN
inlawrev-3683	216	21	to	to	ADP
inlawrev-3683	216	22	each	each	DET
inlawrev-3683	216	23	level	level	NOUN
inlawrev-3683	216	24	ofjurisdiction	ofjurisdiction	NOUN
inlawrev-3683	216	25	;	;	PUNCT
inlawrev-3683	216	26	and	and	CCONJ
inlawrev-3683	216	27	for	for	ADP
inlawrev-3683	216	28	services	service	NOUN
inlawrev-3683	216	29	sourced	source	VERB
inlawrev-3683	216	30	in	in	ADP
inlawrev-3683	216	31	more	more	ADJ
inlawrev-3683	216	32	than	than	ADP
inlawrev-3683	216	33	one	one	NUM
inlawrev-3683	216	34	jurisdiction	jurisdiction	NOUN
inlawrev-3683	216	35	the	the	DET
inlawrev-3683	216	36	sales	sale	NOUN
inlawrev-3683	216	37	are	be	AUX
inlawrev-3683	216	38	sourced	source	VERB
inlawrev-3683	216	39	in	in	ADP
inlawrev-3683	216	40	each	each	DET
inlawrev-3683	216	41	jurisdiction	jurisdiction	NOUN
inlawrev-3683	216	42	based	base	VERB
inlawrev-3683	216	43	on	on	ADP
inlawrev-3683	216	44	the	the	DET
inlawrev-3683	216	45	percentage	percentage	NOUN
inlawrev-3683	216	46	determined	determine	VERB
inlawrev-3683	216	47	by	by	ADP
inlawrev-3683	216	48	dividing	divide	VERB
inlawrev-3683	216	49	the	the	DET
inlawrev-3683	216	50	number	number	NOUN
inlawrev-3683	216	51	of	of	ADP
inlawrev-3683	216	52	customer	customer	NOUN
inlawrev-3683	216	53	channel	channel	NOUN
inlawrev-3683	216	54	termination	termination	NOUN
inlawrev-3683	216	55	points	point	NOUN
inlawrev-3683	216	56	in	in	ADP
inlawrev-3683	216	57	such	such	ADJ
inlawrev-3683	216	58	jurisdiction	jurisdiction	NOUN
inlawrev-3683	216	59	by	by	ADP
inlawrev-3683	216	60	the	the	DET
inlawrev-3683	216	61	total	total	ADJ
inlawrev-3683	216	62	number	number	NOUN
inlawrev-3683	216	63	of	of	ADP
inlawrev-3683	216	64	customer	customer	NOUN
inlawrev-3683	216	65	channel	channel	NOUN
inlawrev-3683	216	66	termination	termination	NOUN
inlawrev-3683	216	67	points	point	NOUN
inlawrev-3683	216	68	.	.	PUNCT
inlawrev-3683	216	69	^^	^^	PUNCT
inlawrev-3683	217	1	d.	d.	PROPN
inlawrev-3683	217	2	generalpersonalproperty	generalpersonalproperty	PROPN
inlawrev-3683	217	3	and	and	CCONJ
inlawrev-3683	217	4	services.—the	services.—the	DET
inlawrev-3683	217	5	general	general	ADJ
inlawrev-3683	217	6	assembly	assembly	PROPN
inlawrev-3683	217	7	added	add	VERB
inlawrev-3683	217	8	a	a	DET
inlawrev-3683	217	9	section	section	NOUN
inlawrev-3683	217	10	to	to	ADP
inlawrev-3683	217	11	the	the	DET
inlawrev-3683	217	12	indiana	indiana	PROPN
inlawrev-3683	217	13	code	code	PROPN
inlawrev-3683	217	14	to	to	PART
inlawrev-3683	217	15	define	define	VERB
inlawrev-3683	217	16	the	the	DET
inlawrev-3683	217	17	sourcing	sourcing	NOUN
inlawrev-3683	217	18	rules	rule	NOUN
inlawrev-3683	217	19	for	for	ADP
inlawrev-3683	217	20	the	the	DET
inlawrev-3683	217	21	retail	retail	ADJ
inlawrev-3683	217	22	sale	sale	NOUN
inlawrev-3683	217	23	,	,	PUNCT
inlawrev-3683	217	24	lease	lease	NOUN
inlawrev-3683	217	25	,	,	PUNCT
inlawrev-3683	217	26	or	or	CCONJ
inlawrev-3683	217	27	rental	rental	NOUN
inlawrev-3683	217	28	of	of	ADP
inlawrev-3683	217	29	general	general	ADJ
inlawrev-3683	217	30	personal	personal	ADJ
inlawrev-3683	217	31	property	property	NOUN
inlawrev-3683	217	32	and	and	CCONJ
inlawrev-3683	217	33	services	service	NOUN
inlawrev-3683	217	34	excluding	exclude	VERB
inlawrev-3683	217	35	the	the	DET
inlawrev-3683	217	36	retail	retail	ADJ
inlawrev-3683	217	37	sale	sale	NOUN
inlawrev-3683	217	38	or	or	CCONJ
inlawrev-3683	217	39	transfer	transfer	NOUN
inlawrev-3683	217	40	of	of	ADP
inlawrev-3683	217	41	watercraft	watercraft	NOUN
inlawrev-3683	217	42	,	,	PUNCT
inlawrev-3683	217	43	modular	modular	ADJ
inlawrev-3683	217	44	homes	home	NOUN
inlawrev-3683	217	45	,	,	PUNCT
inlawrev-3683	217	46	manufactured	manufacture	VERB
inlawrev-3683	217	47	homes	home	NOUN
inlawrev-3683	217	48	,	,	PUNCT
inlawrev-3683	217	49	or	or	CCONJ
inlawrev-3683	217	50	mobile	mobile	ADJ
inlawrev-3683	217	51	homes	home	NOUN
inlawrev-3683	217	52	,	,	PUNCT
inlawrev-3683	217	53	and	and	CCONJ
inlawrev-3683	217	54	the	the	DET
inlawrev-3683	217	55	retail	retail	ADJ
inlawrev-3683	217	56	sale	sale	NOUN
inlawrev-3683	217	57	only	only	ADV
inlawrev-3683	217	58	,	,	PUNCT
inlawrev-3683	217	59	i.e.	i.e.	X
inlawrev-3683	217	60	not	not	PART
inlawrev-3683	217	61	excluding	exclude	VERB
inlawrev-3683	217	62	the	the	DET
inlawrev-3683	217	63	lease	lease	NOUN
inlawrev-3683	217	64	or	or	CCONJ
inlawrev-3683	217	65	rental	rental	NOUN
inlawrev-3683	217	66	,	,	PUNCT
inlawrev-3683	217	67	of	of	ADP
inlawrev-3683	217	68	motor	motor	NOUN
inlawrev-3683	217	69	vehicles	vehicle	NOUN
inlawrev-3683	217	70	,	,	PUNCT
inlawrev-3683	217	71	trailers	trailer	NOUN
inlawrev-3683	217	72	,	,	PUNCT
inlawrev-3683	217	73	semi	semi	ADJ
inlawrev-3683	217	74	trailers	trailer	NOUN
inlawrev-3683	217	75	,	,	PUNCT
inlawrev-3683	217	76	or	or	CCONJ
inlawrev-3683	217	77	aircraft	aircraft	NOUN
inlawrev-3683	217	78	that	that	PRON
inlawrev-3683	217	79	do	do	AUX
inlawrev-3683	217	80	not	not	PART
inlawrev-3683	217	81	qualify	qualify	VERB
inlawrev-3683	217	82	as	as	ADP
inlawrev-3683	217	83	transportation	transportation	NOUN
inlawrev-3683	217	84	equipment.^^	equipment.^^	NOUN
inlawrev-3683	217	85	specifically	specifically	ADV
inlawrev-3683	217	86	,	,	PUNCT
inlawrev-3683	217	87	the	the	DET
inlawrev-3683	217	88	general	general	ADJ
inlawrev-3683	217	89	assembly	assembly	NOUN
inlawrev-3683	217	90	provided	provide	VERB
inlawrev-3683	217	91	that	that	SCONJ
inlawrev-3683	217	92	the	the	DET
inlawrev-3683	217	93	retail	retail	ADJ
inlawrev-3683	217	94	sales	sale	NOUN
inlawrev-3683	217	95	of	of	ADP
inlawrev-3683	217	96	general	general	ADJ
inlawrev-3683	217	97	personal	personal	ADJ
inlawrev-3683	217	98	property	property	NOUN
inlawrev-3683	217	99	and	and	CCONJ
inlawrev-3683	217	100	services	service	NOUN
inlawrev-3683	217	101	,	,	PUNCT
inlawrev-3683	217	102	excluding	exclude	VERB
inlawrev-3683	217	103	the	the	DET
inlawrev-3683	217	104	above	above	ADJ
inlawrev-3683	217	105	mentioned	mention	VERB
inlawrev-3683	217	106	exclusions	exclusion	NOUN
inlawrev-3683	217	107	,	,	PUNCT
inlawrev-3683	217	108	will	will	AUX
inlawrev-3683	217	109	be	be	AUX
inlawrev-3683	217	110	sourced	source	VERB
inlawrev-3683	217	111	as	as	SCONJ
inlawrev-3683	217	112	follows	follow	VERB
inlawrev-3683	217	113	.	.	PUNCT
inlawrev-3683	218	1	a	a	DET
inlawrev-3683	218	2	product	product	NOUN
inlawrev-3683	218	3	which	which	PRON
inlawrev-3683	218	4	is	be	AUX
inlawrev-3683	218	5	received	receive	VERB
inlawrev-3683	218	6	by	by	ADP
inlawrev-3683	218	7	a	a	DET
inlawrev-3683	218	8	purchaser	purchaser	NOUN
inlawrev-3683	218	9	at	at	ADP
inlawrev-3683	218	10	a	a	DET
inlawrev-3683	218	11	business	business	NOUN
inlawrev-3683	218	12	71	71	NUM
inlawrev-3683	218	13	.	.	PUNCT
inlawrev-3683	219	1	see	see	VERB
inlawrev-3683	219	2	i	i	PRON
inlawrev-3683	219	3	d.	d.	PROPN
inlawrev-3683	219	4	§	§	PROPN
inlawrev-3683	219	5	6	6	NUM
inlawrev-3683	219	6	-	-	SYM
inlawrev-3683	219	7	2.5	2.5	NUM
inlawrev-3683	219	8	-	-	PUNCT
inlawrev-3683	219	9	12	12	NUM
inlawrev-3683	219	10	-	-	SYM
inlawrev-3683	219	11	14	14	NUM
inlawrev-3683	219	12	(	(	PUNCT
inlawrev-3683	219	13	eff	eff	PROPN
inlawrev-3683	219	14	.	.	PUNCT
inlawrev-3683	220	1	jan	jan	PROPN
inlawrev-3683	220	2	.	.	PROPN
inlawrev-3683	220	3	1	1	NUM
inlawrev-3683	220	4	,	,	PUNCT
inlawrev-3683	220	5	2004	2004	NUM
inlawrev-3683	220	6	)	)	PUNCT
inlawrev-3683	220	7	.	.	PUNCT
inlawrev-3683	221	1	72	72	X
inlawrev-3683	221	2	.	.	PUNCT
inlawrev-3683	222	1	see	see	VERB
inlawrev-3683	223	1	i	i	PRON
inlawrev-3683	223	2	d.	d.	PROPN
inlawrev-3683	223	3	§	§	PROPN
inlawrev-3683	223	4	6	6	NUM
inlawrev-3683	223	5	-	-	SYM
inlawrev-3683	223	6	2.5	2.5	NUM
inlawrev-3683	223	7	-	-	PUNCT
inlawrev-3683	223	8	12	12	NUM
inlawrev-3683	223	9	-	-	SYM
inlawrev-3683	223	10	15	15	NUM
inlawrev-3683	223	11	(	(	PUNCT
inlawrev-3683	223	12	eff	eff	PROPN
inlawrev-3683	223	13	.	.	PROPN
inlawrev-3683	223	14	jan	jan	PROPN
inlawrev-3683	223	15	1	1	NUM
inlawrev-3683	223	16	,	,	PUNCT
inlawrev-3683	223	17	2004	2004	NUM
inlawrev-3683	223	18	)	)	PUNCT
inlawrev-3683	223	19	.	.	PUNCT
inlawrev-3683	224	1	73	73	NUM
inlawrev-3683	224	2	.	.	PUNCT
inlawrev-3683	225	1	see	see	VERB
inlawrev-3683	226	1	i	i	PROPN
inlawrev-3683	226	2	d	d	PROPN
inlawrev-3683	226	3	§	§	PROPN
inlawrev-3683	226	4	6	6	NUM
inlawrev-3683	226	5	-	-	SYM
inlawrev-3683	226	6	2.5	2.5	NUM
inlawrev-3683	226	7	-	-	PUNCT
inlawrev-3683	226	8	12	12	NUM
inlawrev-3683	226	9	-	-	SYM
inlawrev-3683	226	10	16	16	NUM
inlawrev-3683	226	11	(	(	PUNCT
inlawrev-3683	226	12	eff	eff	PROPN
inlawrev-3683	226	13	jan	jan	PROPN
inlawrev-3683	226	14	.	.	PROPN
inlawrev-3683	226	15	1	1	NUM
inlawrev-3683	226	16	,	,	PUNCT
inlawrev-3683	226	17	2004	2004	NUM
inlawrev-3683	226	18	)	)	PUNCT
inlawrev-3683	226	19	.	.	PUNCT
inlawrev-3683	227	1	74	74	NUM
inlawrev-3683	227	2	.	.	PUNCT
inlawrev-3683	228	1	i	i	PRON
inlawrev-3683	228	2	d	d	PROPN
inlawrev-3683	228	3	75	75	NUM
inlawrev-3683	228	4	.	.	PUNCT
inlawrev-3683	229	1	i	i	PRON
inlawrev-3683	229	2	d	d	PROPN
inlawrev-3683	229	3	76	76	NUM
inlawrev-3683	229	4	.	.	PUNCT
inlawrev-3683	230	1	see	see	VERB
inlawrev-3683	230	2	i	i	PRON
inlawrev-3683	230	3	d.	d.	PROPN
inlawrev-3683	230	4	11	11	NUM
inlawrev-3683	230	5	.	.	PUNCT
inlawrev-3683	231	1	see	see	VERB
inlawrev-3683	232	1	i	i	PROPN
inlawrev-3683	232	2	d	d	PROPN
inlawrev-3683	232	3	§	§	PROPN
inlawrev-3683	232	4	6	6	NUM
inlawrev-3683	232	5	-	-	SYM
inlawrev-3683	232	6	2.5	2.5	NUM
inlawrev-3683	232	7	-	-	PUNCT
inlawrev-3683	232	8	13	13	NUM
inlawrev-3683	232	9	-	-	SYM
inlawrev-3683	232	10	1	1	NUM
inlawrev-3683	232	11	(	(	PUNCT
inlawrev-3683	232	12	eff	eff	PROPN
inlawrev-3683	232	13	jan	jan	PROPN
inlawrev-3683	232	14	.	.	PROPN
inlawrev-3683	232	15	1	1	NUM
inlawrev-3683	232	16	,	,	PUNCT
inlawrev-3683	232	17	2004	2004	NUM
inlawrev-3683	232	18	)	)	PUNCT
inlawrev-3683	232	19	.	.	PUNCT
inlawrev-3683	233	1	1352	1352	NUM
inlawrev-3683	233	2	indiana	indiana	PROPN
inlawrev-3683	233	3	law	law	PROPN
inlawrev-3683	233	4	review	review	NOUN
inlawrev-3683	234	1	[	[	X
inlawrev-3683	234	2	vol	vol	NOUN
inlawrev-3683	234	3	.	.	PUNCT
inlawrev-3683	235	1	37:1343	37:1343	PROPN
inlawrev-3683	235	2	location	location	NOUN
inlawrev-3683	235	3	ofthe	ofthe	NOUN
inlawrev-3683	235	4	seller	seller	NOUN
inlawrev-3683	235	5	will	will	AUX
inlawrev-3683	235	6	be	be	AUX
inlawrev-3683	235	7	sourced	source	VERB
inlawrev-3683	235	8	to	to	ADP
inlawrev-3683	235	9	that	that	DET
inlawrev-3683	235	10	business	business	NOUN
inlawrev-3683	235	11	location.^^	location.^^	PUNCT
inlawrev-3683	235	12	products	product	NOUN
inlawrev-3683	235	13	which	which	PRON
inlawrev-3683	235	14	are	be	AUX
inlawrev-3683	235	15	not	not	PART
inlawrev-3683	235	16	received	receive	VERB
inlawrev-3683	235	17	at	at	ADP
inlawrev-3683	235	18	the	the	DET
inlawrev-3683	235	19	seller	seller	NOUN
inlawrev-3683	235	20	's	's	PART
inlawrev-3683	235	21	business	business	NOUN
inlawrev-3683	235	22	location	location	NOUN
inlawrev-3683	235	23	will	will	AUX
inlawrev-3683	235	24	be	be	AUX
inlawrev-3683	235	25	sourced	source	VERB
inlawrev-3683	235	26	to	to	ADP
inlawrev-3683	235	27	the	the	DET
inlawrev-3683	235	28	location	location	NOUN
inlawrev-3683	235	29	where	where	SCONJ
inlawrev-3683	235	30	the	the	DET
inlawrev-3683	235	31	purchaser	purchaser	NOUN
inlawrev-3683	235	32	received	receive	VERB
inlawrev-3683	235	33	the	the	DET
inlawrev-3683	235	34	property	property	NOUN
inlawrev-3683	235	35	or	or	CCONJ
inlawrev-3683	235	36	service	service	NOUN
inlawrev-3683	235	37	.	.	PUNCT
inlawrev-3683	236	1	^^	^^	PUNCT
inlawrev-3683	236	2	when	when	SCONJ
inlawrev-3683	236	3	the	the	DET
inlawrev-3683	236	4	first	first	ADJ
inlawrev-3683	236	5	two	two	NUM
inlawrev-3683	236	6	provisions	provision	NOUN
inlawrev-3683	236	7	fail	fail	VERB
inlawrev-3683	236	8	to	to	PART
inlawrev-3683	236	9	provide	provide	VERB
inlawrev-3683	236	10	a	a	DET
inlawrev-3683	236	11	sourcing	sourcing	NOUN
inlawrev-3683	236	12	location	location	NOUN
inlawrev-3683	236	13	the	the	DET
inlawrev-3683	236	14	sale	sale	NOUN
inlawrev-3683	236	15	will	will	AUX
inlawrev-3683	236	16	be	be	AUX
inlawrev-3683	236	17	sourced	source	VERB
inlawrev-3683	236	18	to	to	ADP
inlawrev-3683	236	19	the	the	DET
inlawrev-3683	236	20	location	location	NOUN
inlawrev-3683	236	21	indicated	indicate	VERB
inlawrev-3683	236	22	by	by	ADP
inlawrev-3683	236	23	an	an	DET
inlawrev-3683	236	24	address	address	NOUN
inlawrev-3683	236	25	for	for	ADP
inlawrev-3683	236	26	the	the	DET
inlawrev-3683	236	27	purchaser	purchaser	NOUN
inlawrev-3683	236	28	that	that	PRON
inlawrev-3683	236	29	is	be	AUX
inlawrev-3683	236	30	available	available	ADJ
inlawrev-3683	236	31	from	from	ADP
inlawrev-3683	236	32	the	the	DET
inlawrev-3683	236	33	business	business	NOUN
inlawrev-3683	236	34	records	record	NOUN
inlawrev-3683	236	35	of	of	ADP
inlawrev-3683	236	36	the	the	DET
inlawrev-3683	236	37	seller	seller	NOUN
inlawrev-3683	236	38	that	that	PRON
inlawrev-3683	236	39	are	be	AUX
inlawrev-3683	236	40	maintained	maintain	VERB
inlawrev-3683	236	41	in	in	ADP
inlawrev-3683	236	42	the	the	DET
inlawrev-3683	236	43	ordinary	ordinary	ADJ
inlawrev-3683	236	44	course	course	NOUN
inlawrev-3683	236	45	of	of	ADP
inlawrev-3683	236	46	the	the	DET
inlawrev-3683	236	47	seller	seller	NOUN
inlawrev-3683	236	48	's	's	PART
inlawrev-3683	236	49	business	business	NOUN
inlawrev-3683	236	50	when	when	SCONJ
inlawrev-3683	236	51	use	use	NOUN
inlawrev-3683	236	52	of	of	ADP
inlawrev-3683	236	53	this	this	DET
inlawrev-3683	236	54	address	address	NOUN
inlawrev-3683	236	55	does	do	AUX
inlawrev-3683	236	56	not	not	PART
inlawrev-3683	236	57	constitute	constitute	VERB
inlawrev-3683	236	58	bad	bad	ADJ
inlawrev-3683	236	59	faith.^^	faith.^^	PUNCT
inlawrev-3683	237	1	if	if	SCONJ
inlawrev-3683	237	2	the	the	DET
inlawrev-3683	237	3	previous	previous	ADJ
inlawrev-3683	237	4	three	three	NUM
inlawrev-3683	237	5	provisions	provision	NOUN
inlawrev-3683	237	6	are	be	AUX
inlawrev-3683	237	7	unsuccessful	unsuccessful	ADJ
inlawrev-3683	237	8	in	in	ADP
inlawrev-3683	237	9	establishing	establish	VERB
inlawrev-3683	237	10	a	a	DET
inlawrev-3683	237	11	sourcing	sourcing	NOUN
inlawrev-3683	237	12	location	location	NOUN
inlawrev-3683	237	13	the	the	DET
inlawrev-3683	237	14	sale	sale	NOUN
inlawrev-3683	237	15	will	will	AUX
inlawrev-3683	237	16	be	be	AUX
inlawrev-3683	237	17	sourced	source	VERB
inlawrev-3683	237	18	to	to	ADP
inlawrev-3683	237	19	the	the	DET
inlawrev-3683	237	20	location	location	NOUN
inlawrev-3683	237	21	indicated	indicate	VERB
inlawrev-3683	237	22	by	by	ADP
inlawrev-3683	237	23	an	an	DET
inlawrev-3683	237	24	address	address	NOUN
inlawrev-3683	237	25	for	for	ADP
inlawrev-3683	237	26	the	the	DET
inlawrev-3683	237	27	purchaser	purchaser	NOUN
inlawrev-3683	237	28	obtained	obtain	VERB
inlawrev-3683	237	29	during	during	ADP
inlawrev-3683	237	30	the	the	DET
inlawrev-3683	237	31	consummation	consummation	NOUN
inlawrev-3683	237	32	of	of	ADP
inlawrev-3683	237	33	the	the	DET
inlawrev-3683	237	34	sale	sale	NOUN
inlawrev-3683	237	35	,	,	PUNCT
inlawrev-3683	237	36	including	include	VERB
inlawrev-3683	237	37	the	the	DET
inlawrev-3683	237	38	address	address	NOUN
inlawrev-3683	237	39	of	of	ADP
inlawrev-3683	237	40	a	a	DET
inlawrev-3683	237	41	purchaser	purchaser	NOUN
inlawrev-3683	237	42	's	's	PART
inlawrev-3683	237	43	payment	payment	NOUN
inlawrev-3683	237	44	instrument	instrument	NOUN
inlawrev-3683	237	45	,	,	PUNCT
inlawrev-3683	237	46	ifno	ifno	ADJ
inlawrev-3683	237	47	other	other	ADJ
inlawrev-3683	237	48	address	address	NOUN
inlawrev-3683	237	49	is	be	AUX
inlawrev-3683	237	50	available	available	ADJ
inlawrev-3683	237	51	,	,	PUNCT
inlawrev-3683	237	52	when	when	SCONJ
inlawrev-3683	237	53	use	use	VERB
inlawrev-3683	237	54	ofthis	ofthis	ADJ
inlawrev-3683	237	55	address	address	NOUN
inlawrev-3683	237	56	does	do	AUX
inlawrev-3683	237	57	not	not	PART
inlawrev-3683	237	58	constitute	constitute	VERB
inlawrev-3683	237	59	bad	bad	ADJ
inlawrev-3683	237	60	faith.^	faith.^	NOUN
inlawrev-3683	237	61	'	'	PUNCT
inlawrev-3683	237	62	when	when	SCONJ
inlawrev-3683	237	63	none	none	NOUN
inlawrev-3683	237	64	of	of	ADP
inlawrev-3683	237	65	the	the	DET
inlawrev-3683	237	66	previous	previous	ADJ
inlawrev-3683	237	67	provisions	provision	NOUN
inlawrev-3683	237	68	apply	apply	VERB
inlawrev-3683	237	69	the	the	DET
inlawrev-3683	237	70	location	location	NOUN
inlawrev-3683	237	71	will	will	AUX
inlawrev-3683	237	72	be	be	AUX
inlawrev-3683	237	73	determined	determine	VERB
inlawrev-3683	237	74	by	by	ADP
inlawrev-3683	237	75	the	the	DET
inlawrev-3683	237	76	address	address	NOUN
inlawrev-3683	237	77	from	from	ADP
inlawrev-3683	237	78	which	which	PRON
inlawrev-3683	237	79	property	property	NOUN
inlawrev-3683	237	80	was	be	AUX
inlawrev-3683	237	81	shipped	ship	VERB
inlawrev-3683	237	82	.	.	PUNCT
inlawrev-3683	237	83	^^	^^	PUNCT
inlawrev-3683	237	84	for	for	ADP
inlawrev-3683	237	85	the	the	DET
inlawrev-3683	237	86	lease	lease	NOUN
inlawrev-3683	237	87	or	or	CCONJ
inlawrev-3683	237	88	rental	rental	NOUN
inlawrev-3683	237	89	of	of	ADP
inlawrev-3683	237	90	property	property	NOUN
inlawrev-3683	237	91	other	other	ADJ
inlawrev-3683	237	92	than	than	ADP
inlawrev-3683	237	93	motor	motor	NOUN
inlawrev-3683	237	94	vehicles	vehicle	NOUN
inlawrev-3683	237	95	,	,	PUNCT
inlawrev-3683	237	96	trailers	trailer	NOUN
inlawrev-3683	237	97	,	,	PUNCT
inlawrev-3683	237	98	semitrailers	semitrailer	NOUN
inlawrev-3683	237	99	,	,	PUNCT
inlawrev-3683	237	100	or	or	CCONJ
inlawrev-3683	237	101	aircraft	aircraft	NOUN
inlawrev-3683	237	102	that	that	PRON
inlawrev-3683	237	103	do	do	AUX
inlawrev-3683	237	104	not	not	PART
inlawrev-3683	237	105	qualify	qualify	VERB
inlawrev-3683	237	106	as	as	ADP
inlawrev-3683	237	107	transportation	transportation	NOUN
inlawrev-3683	237	108	equipment	equipment	NOUN
inlawrev-3683	237	109	the	the	DET
inlawrev-3683	237	110	sourcing	sourcing	NOUN
inlawrev-3683	237	111	that	that	PRON
inlawrev-3683	237	112	requires	require	VERB
inlawrev-3683	237	113	recurring	recur	VERB
inlawrev-3683	237	114	periodic	periodic	ADJ
inlawrev-3683	237	115	payments	payment	NOUN
inlawrev-3683	237	116	,	,	PUNCT
inlawrev-3683	237	117	the	the	DET
inlawrev-3683	237	118	first	first	ADJ
inlawrev-3683	237	119	periodic	periodic	ADJ
inlawrev-3683	237	120	payment	payment	NOUN
inlawrev-3683	237	121	is	be	AUX
inlawrev-3683	237	122	sourced	source	VERB
inlawrev-3683	237	123	the	the	DET
inlawrev-3683	237	124	same	same	ADJ
inlawrev-3683	237	125	as	as	ADP
inlawrev-3683	237	126	a	a	DET
inlawrev-3683	237	127	retail	retail	ADJ
inlawrev-3683	237	128	sale	sale	NOUN
inlawrev-3683	237	129	;	;	PUNCT
inlawrev-3683	237	130	and	and	CCONJ
inlawrev-3683	237	131	subsequent	subsequent	ADJ
inlawrev-3683	237	132	periodic	periodic	ADJ
inlawrev-3683	237	133	payments	payment	NOUN
inlawrev-3683	237	134	will	will	AUX
inlawrev-3683	237	135	be	be	AUX
inlawrev-3683	237	136	sourced	source	VERB
inlawrev-3683	237	137	to	to	ADP
inlawrev-3683	237	138	the	the	DET
inlawrev-3683	237	139	primary	primary	ADJ
inlawrev-3683	237	140	property	property	NOUN
inlawrev-3683	237	141	location	location	NOUN
inlawrev-3683	237	142	for	for	ADP
inlawrev-3683	237	143	each	each	DET
inlawrev-3683	237	144	period	period	NOUN
inlawrev-3683	237	145	covered	cover	VERB
inlawrev-3683	237	146	by	by	ADP
inlawrev-3683	237	147	the	the	DET
inlawrev-3683	237	148	payment.^^	payment.^^	NOUN
inlawrev-3683	237	149	for	for	ADP
inlawrev-3683	237	150	a	a	DET
inlawrev-3683	237	151	lease	lease	NOUN
inlawrev-3683	237	152	or	or	CCONJ
inlawrev-3683	237	153	rental	rental	NOUN
inlawrev-3683	237	154	not	not	PART
inlawrev-3683	237	155	requiring	require	VERB
inlawrev-3683	237	156	recurring	recur	VERB
inlawrev-3683	237	157	periodic	periodic	ADJ
inlawrev-3683	237	158	payments	payment	NOUN
inlawrev-3683	237	159	,	,	PUNCT
inlawrev-3683	237	160	the	the	DET
inlawrev-3683	237	161	payment	payment	NOUN
inlawrev-3683	237	162	is	be	AUX
inlawrev-3683	237	163	sourced	source	VERB
inlawrev-3683	237	164	the	the	DET
inlawrev-3683	237	165	same	same	ADJ
inlawrev-3683	237	166	as	as	ADP
inlawrev-3683	237	167	a	a	DET
inlawrev-3683	237	168	retail	retail	ADJ
inlawrev-3683	237	169	sale	sale	NOUN
inlawrev-3683	237	170	as	as	SCONJ
inlawrev-3683	237	171	provided	provide	VERB
inlawrev-3683	237	172	above.^"^	above.^"^	NOUN
inlawrev-3683	237	173	the	the	DET
inlawrev-3683	237	174	lease	lease	NOUN
inlawrev-3683	237	175	or	or	CCONJ
inlawrev-3683	237	176	rental	rental	NOUN
inlawrev-3683	237	177	of	of	ADP
inlawrev-3683	237	178	motor	motor	NOUN
inlawrev-3683	237	179	vehicles	vehicle	NOUN
inlawrev-3683	237	180	,	,	PUNCT
inlawrev-3683	237	181	trailers	trailer	NOUN
inlawrev-3683	237	182	,	,	PUNCT
inlawrev-3683	237	183	semi	semi	NOUN
inlawrev-3683	237	184	-	-	NOUN
inlawrev-3683	237	185	trailers	trailer	NOUN
inlawrev-3683	237	186	,	,	PUNCT
inlawrev-3683	237	187	or	or	CCONJ
inlawrev-3683	237	188	aircraft	aircraft	NOUN
inlawrev-3683	237	189	that	that	PRON
inlawrev-3683	237	190	do	do	AUX
inlawrev-3683	237	191	not	not	PART
inlawrev-3683	237	192	qualify	qualify	VERB
inlawrev-3683	237	193	as	as	ADP
inlawrev-3683	237	194	transportation	transportation	NOUN
inlawrev-3683	237	195	equipment	equipment	NOUN
inlawrev-3683	237	196	requiring	require	VERB
inlawrev-3683	237	197	periodic	periodic	ADJ
inlawrev-3683	237	198	payments	payment	NOUN
inlawrev-3683	237	199	will	will	AUX
inlawrev-3683	237	200	be	be	AUX
inlawrev-3683	237	201	sourced	source	VERB
inlawrev-3683	237	202	to	to	ADP
inlawrev-3683	237	203	the	the	DET
inlawrev-3683	237	204	primary	primary	ADJ
inlawrev-3683	237	205	property	property	NOUN
inlawrev-3683	237	206	location.^^	location.^^	PUNCT
inlawrev-3683	237	207	a	a	DET
inlawrev-3683	237	208	lease	lease	NOUN
inlawrev-3683	237	209	or	or	CCONJ
inlawrev-3683	237	210	rental	rental	NOUN
inlawrev-3683	237	211	not	not	PART
inlawrev-3683	237	212	requiring	require	VERB
inlawrev-3683	237	213	recurring	recur	VERB
inlawrev-3683	237	214	periodic	periodic	ADJ
inlawrev-3683	237	215	payments	payment	NOUN
inlawrev-3683	237	216	will	will	AUX
inlawrev-3683	237	217	be	be	AUX
inlawrev-3683	237	218	sourced	source	VERB
inlawrev-3683	237	219	the	the	DET
inlawrev-3683	237	220	same	same	ADJ
inlawrev-3683	237	221	as	as	ADP
inlawrev-3683	237	222	a	a	DET
inlawrev-3683	237	223	retail	retail	ADJ
inlawrev-3683	237	224	sale	sale	NOUN
inlawrev-3683	237	225	as	as	SCONJ
inlawrev-3683	237	226	provided	provide	VERB
inlawrev-3683	237	227	above.^^	above.^^	PUNCT
inlawrev-3683	237	228	similarly	similarly	ADV
inlawrev-3683	237	229	,	,	PUNCT
inlawrev-3683	237	230	the	the	DET
inlawrev-3683	237	231	retail	retail	ADJ
inlawrev-3683	237	232	sale	sale	NOUN
inlawrev-3683	237	233	,	,	PUNCT
inlawrev-3683	237	234	including	include	VERB
inlawrev-3683	237	235	lease	lease	NOUN
inlawrev-3683	237	236	or	or	CCONJ
inlawrev-3683	237	237	rental	rental	NOUN
inlawrev-3683	237	238	,	,	PUNCT
inlawrev-3683	237	239	of	of	ADP
inlawrev-3683	237	240	transportation	transportation	NOUN
inlawrev-3683	237	241	equipment	equipment	NOUN
inlawrev-3683	237	242	will	will	AUX
inlawrev-3683	237	243	be	be	AUX
inlawrev-3683	237	244	sourced	source	VERB
inlawrev-3683	237	245	the	the	DET
inlawrev-3683	237	246	same	same	ADJ
inlawrev-3683	237	247	as	as	ADP
inlawrev-3683	237	248	a	a	DET
inlawrev-3683	237	249	retail	retail	ADJ
inlawrev-3683	237	250	sale	sale	NOUN
inlawrev-3683	237	251	as	as	SCONJ
inlawrev-3683	237	252	provided	provide	VERB
inlawrev-3683	237	253	above.^^	above.^^	PUNCT
inlawrev-3683	237	254	e.	e.	PROPN
inlawrev-3683	237	255	multiple	multiple	PROPN
inlawrev-3683	237	256	points	point	NOUN
inlawrev-3683	237	257	ofuse.—the	ofuse.—the	DET
inlawrev-3683	237	258	general	general	ADJ
inlawrev-3683	237	259	assembly	assembly	NOUN
inlawrev-3683	237	260	provided	provide	VERB
inlawrev-3683	237	261	an	an	DET
inlawrev-3683	237	262	exemption	exemption	NOUN
inlawrev-3683	237	263	for	for	ADP
inlawrev-3683	237	264	a	a	DET
inlawrev-3683	237	265	multiple	multiple	ADJ
inlawrev-3683	237	266	point	point	NOUN
inlawrev-3683	237	267	of	of	ADP
inlawrev-3683	237	268	use	use	NOUN
inlawrev-3683	237	269	exemption	exemption	NOUN
inlawrev-3683	237	270	(	(	PUNCT
inlawrev-3683	237	271	"	"	PUNCT
inlawrev-3683	237	272	mpu	mpu	NOUN
inlawrev-3683	237	273	exemption	exemption	NOUN
inlawrev-3683	237	274	"	"	PUNCT
inlawrev-3683	237	275	)	)	PUNCT
inlawrev-3683	237	276	for	for	ADP
inlawrev-3683	237	277	digital	digital	ADJ
inlawrev-3683	237	278	goods	good	NOUN
inlawrev-3683	237	279	,	,	PUNCT
inlawrev-3683	237	280	computer	computer	NOUN
inlawrev-3683	237	281	software	software	NOUN
inlawrev-3683	237	282	delivered	deliver	VERB
inlawrev-3683	237	283	electronically	electronically	ADV
inlawrev-3683	237	284	,	,	PUNCT
inlawrev-3683	237	285	or	or	CCONJ
inlawrev-3683	237	286	services	service	NOUN
inlawrev-3683	237	287	that	that	PRON
inlawrev-3683	237	288	are	be	AUX
inlawrev-3683	237	289	to	to	PART
inlawrev-3683	237	290	be	be	AUX
inlawrev-3683	237	291	available	available	ADJ
inlawrev-3683	237	292	for	for	ADP
inlawrev-3683	237	293	use	use	NOUN
inlawrev-3683	237	294	concurrently	concurrently	ADV
inlawrev-3683	237	295	in	in	ADP
inlawrev-3683	237	296	multiple	multiple	ADJ
inlawrev-3683	237	297	jurisdictions.^^	jurisdictions.^^	X
inlawrev-3683	238	1	the	the	DET
inlawrev-3683	238	2	mpu	mpu	NOUN
inlawrev-3683	238	3	exemption	exemption	NOUN
inlawrev-3683	238	4	applies	apply	VERB
inlawrev-3683	238	5	to	to	ADP
inlawrev-3683	238	6	a	a	DET
inlawrev-3683	238	7	business	business	NOUN
inlawrev-3683	238	8	purchaser	purchaser	NOUN
inlawrev-3683	238	9	who	who	PRON
inlawrev-3683	238	10	is	be	AUX
inlawrev-3683	238	11	not	not	PART
inlawrev-3683	238	12	the	the	DET
inlawrev-3683	238	13	holder	holder	NOUN
inlawrev-3683	238	14	of	of	ADP
inlawrev-3683	238	15	a	a	DET
inlawrev-3683	238	16	direct	direct	ADJ
inlawrev-3683	238	17	pay	pay	NOUN
inlawrev-3683	238	18	permit	permit	NOUN
inlawrev-3683	238	19	and	and	CCONJ
inlawrev-3683	238	20	knows	know	VERB
inlawrev-3683	238	21	at	at	ADP
inlawrev-3683	238	22	the	the	DET
inlawrev-3683	238	23	time	time	NOUN
inlawrev-3683	238	24	of	of	ADP
inlawrev-3683	238	25	its	its	PRON
inlawrev-3683	238	26	purchase	purchase	NOUN
inlawrev-3683	238	27	that	that	SCONJ
inlawrev-3683	238	28	one	one	NUM
inlawrev-3683	238	29	of	of	ADP
inlawrev-3683	238	30	the	the	DET
inlawrev-3683	238	31	above	above	ADV
inlawrev-3683	238	32	mentioned	mention	VERB
inlawrev-3683	238	33	categories	category	NOUN
inlawrev-3683	238	34	will	will	AUX
inlawrev-3683	238	35	be	be	AUX
inlawrev-3683	238	36	78	78	NUM
inlawrev-3683	238	37	.	.	PUNCT
inlawrev-3683	239	1	i	i	PRON
inlawrev-3683	239	2	d.	d.	PROPN
inlawrev-3683	239	3	79	79	NUM
inlawrev-3683	239	4	.	.	PUNCT
inlawrev-3683	240	1	i	i	PRON
inlawrev-3683	240	2	d.	d.	PROPN
inlawrev-3683	240	3	80	80	NUM
inlawrev-3683	240	4	.	.	PUNCT
inlawrev-3683	241	1	i	i	PRON
inlawrev-3683	241	2	d	d	PROPN
inlawrev-3683	241	3	81	81	NUM
inlawrev-3683	241	4	.	.	PUNCT
inlawrev-3683	242	1	i	i	PRON
inlawrev-3683	242	2	d	d	PROPN
inlawrev-3683	242	3	82	82	NUM
inlawrev-3683	242	4	.	.	PUNCT
inlawrev-3683	243	1	i	i	PRON
inlawrev-3683	243	2	d	d	PROPN
inlawrev-3683	243	3	83	83	NUM
inlawrev-3683	243	4	.	.	PUNCT
inlawrev-3683	244	1	i	i	PRON
inlawrev-3683	244	2	d	d	PROPN
inlawrev-3683	244	3	84	84	NUM
inlawrev-3683	244	4	.	.	PUNCT
inlawrev-3683	245	1	i	i	PRON
inlawrev-3683	245	2	d	d	PROPN
inlawrev-3683	245	3	85	85	NUM
inlawrev-3683	245	4	.	.	PUNCT
inlawrev-3683	246	1	i	i	PRON
inlawrev-3683	246	2	d	d	PROPN
inlawrev-3683	246	3	86	86	NUM
inlawrev-3683	246	4	.	.	PUNCT
inlawrev-3683	247	1	i	i	PRON
inlawrev-3683	247	2	d	d	PROPN
inlawrev-3683	247	3	87	87	NUM
inlawrev-3683	247	4	.	.	PUNCT
inlawrev-3683	248	1	i	i	PRON
inlawrev-3683	248	2	d	d	PROPN
inlawrev-3683	248	3	88	88	NUM
inlawrev-3683	248	4	.	.	PUNCT
inlawrev-3683	249	1	see	see	VERB
inlawrev-3683	250	1	i	i	PROPN
inlawrev-3683	250	2	d	d	PROPN
inlawrev-3683	250	3	§	§	PROPN
inlawrev-3683	250	4	6	6	NUM
inlawrev-3683	250	5	-	-	SYM
inlawrev-3683	250	6	2.5	2.5	NUM
inlawrev-3683	250	7	-	-	PUNCT
inlawrev-3683	250	8	13	13	NUM
inlawrev-3683	250	9	-	-	SYM
inlawrev-3683	250	10	2	2	NUM
inlawrev-3683	250	11	(	(	PUNCT
inlawrev-3683	250	12	eff	eff	PROPN
inlawrev-3683	250	13	.	.	PUNCT
inlawrev-3683	250	14	jan	jan	PROPN
inlawrev-3683	250	15	.	.	PROPN
inlawrev-3683	250	16	1	1	NUM
inlawrev-3683	250	17	,	,	PUNCT
inlawrev-3683	250	18	2004	2004	NUM
inlawrev-3683	250	19	)	)	PUNCT
inlawrev-3683	250	20	.	.	PUNCT
inlawrev-3683	251	1	2004	2004	NUM
inlawrev-3683	251	2	]	]	PUNCT
inlawrev-3683	251	3	taxation	taxation	NOUN
inlawrev-3683	251	4	1353	1353	NUM
inlawrev-3683	251	5	available	available	ADJ
inlawrev-3683	251	6	in	in	ADP
inlawrev-3683	251	7	more	more	ADJ
inlawrev-3683	251	8	than	than	ADP
inlawrev-3683	251	9	one	one	NUM
inlawrev-3683	251	10	jurisdiction.^^	jurisdiction.^^	NOUN
inlawrev-3683	251	11	the	the	DET
inlawrev-3683	251	12	mpu	mpu	NOUN
inlawrev-3683	251	13	exemption	exemption	NOUN
inlawrev-3683	251	14	requires	require	VERB
inlawrev-3683	251	15	that	that	SCONJ
inlawrev-3683	251	16	a	a	DET
inlawrev-3683	251	17	business	business	NOUN
inlawrev-3683	251	18	purchaser	purchaser	NOUN
inlawrev-3683	251	19	with	with	ADP
inlawrev-3683	251	20	this	this	DET
inlawrev-3683	251	21	knowledge	knowledge	NOUN
inlawrev-3683	251	22	is	be	AUX
inlawrev-3683	251	23	to	to	PART
inlawrev-3683	251	24	deliver	deliver	VERB
inlawrev-3683	251	25	to	to	ADP
inlawrev-3683	251	26	the	the	DET
inlawrev-3683	251	27	seller	seller	NOUN
inlawrev-3683	251	28	in	in	ADP
inlawrev-3683	251	29	conjunction	conjunction	NOUN
inlawrev-3683	251	30	with	with	ADP
inlawrev-3683	251	31	its	its	PRON
inlawrev-3683	251	32	purchase	purchase	NOUN
inlawrev-3683	251	33	a	a	DET
inlawrev-3683	251	34	form	form	NOUN
inlawrev-3683	251	35	disclosing	disclose	VERB
inlawrev-3683	251	36	the	the	DET
inlawrev-3683	251	37	mpu	mpu	NOUN
inlawrev-3683	251	38	exemption	exemption	NOUN
inlawrev-3683	251	39	,	,	PUNCT
inlawrev-3683	251	40	the	the	DET
inlawrev-3683	251	41	effect	effect	NOUN
inlawrev-3683	251	42	of	of	ADP
inlawrev-3683	251	43	which	which	PRON
inlawrev-3683	251	44	will	will	AUX
inlawrev-3683	251	45	relieve	relieve	VERB
inlawrev-3683	251	46	the	the	DET
inlawrev-3683	251	47	seller	seller	NOUN
inlawrev-3683	251	48	of	of	ADP
inlawrev-3683	251	49	all	all	DET
inlawrev-3683	251	50	obligation	obligation	NOUN
inlawrev-3683	251	51	to	to	PART
inlawrev-3683	251	52	collect	collect	VERB
inlawrev-3683	251	53	,	,	PUNCT
inlawrev-3683	251	54	pay	pay	VERB
inlawrev-3683	251	55	,	,	PUNCT
inlawrev-3683	251	56	or	or	CCONJ
inlawrev-3683	251	57	remit	remit	VERB
inlawrev-3683	251	58	the	the	DET
inlawrev-3683	251	59	applicable	applicable	ADJ
inlawrev-3683	251	60	tax	tax	NOUN
inlawrev-3683	251	61	and	and	CCONJ
inlawrev-3683	251	62	transfer	transfer	VERB
inlawrev-3683	251	63	such	such	ADJ
inlawrev-3683	251	64	obligation	obligation	NOUN
inlawrev-3683	251	65	on	on	ADP
inlawrev-3683	251	66	a	a	DET
inlawrev-3683	251	67	direct	direct	ADJ
inlawrev-3683	251	68	pay	pay	NOUN
inlawrev-3683	251	69	basis.^	basis.^	NOUN
inlawrev-3683	251	70	°	°	SCONJ
inlawrev-3683	251	71	a	a	DET
inlawrev-3683	251	72	purchaser	purchaser	NOUN
inlawrev-3683	251	73	is	be	AUX
inlawrev-3683	251	74	allowed	allow	VERB
inlawrev-3683	251	75	to	to	PART
inlawrev-3683	251	76	use	use	VERB
inlawrev-3683	251	77	any	any	DET
inlawrev-3683	251	78	consistent	consistent	ADJ
inlawrev-3683	251	79	and	and	CCONJ
inlawrev-3683	251	80	uniform	uniform	ADJ
inlawrev-3683	251	81	method	method	NOUN
inlawrev-3683	251	82	of	of	ADP
inlawrev-3683	251	83	apportionment	apportionment	NOUN
inlawrev-3683	251	84	so	so	ADV
inlawrev-3683	251	85	long	long	ADV
inlawrev-3683	251	86	as	as	SCONJ
inlawrev-3683	251	87	such	such	ADJ
inlawrev-3683	251	88	method	method	NOUN
inlawrev-3683	251	89	is	be	AUX
inlawrev-3683	251	90	supported	support	VERB
inlawrev-3683	251	91	by	by	ADP
inlawrev-3683	251	92	that	that	DET
inlawrev-3683	251	93	purchaser	purchaser	NOUN
inlawrev-3683	251	94	's	's	PART
inlawrev-3683	251	95	business	business	NOUN
inlawrev-3683	251	96	records	record	NOUN
inlawrev-3683	251	97	as	as	SCONJ
inlawrev-3683	251	98	they	they	PRON
inlawrev-3683	251	99	exist	exist	VERB
inlawrev-3683	251	100	at	at	ADP
inlawrev-3683	251	101	the	the	DET
inlawrev-3683	251	102	time	time	NOUN
inlawrev-3683	251	103	of	of	ADP
inlawrev-3683	251	104	the	the	DET
inlawrev-3683	251	105	sale.^	sale.^	NOUN
inlawrev-3683	251	106	'	'	PUNCT
inlawrev-3683	251	107	any	any	DET
inlawrev-3683	251	108	initial	initial	ADJ
inlawrev-3683	251	109	mpu	mpu	NOUN
inlawrev-3683	251	110	exemption	exemption	NOUN
inlawrev-3683	251	111	form	form	NOUN
inlawrev-3683	251	112	remains	remain	VERB
inlawrev-3683	251	113	in	in	ADP
inlawrev-3683	251	114	effect	effect	NOUN
inlawrev-3683	251	115	as	as	ADP
inlawrev-3683	251	116	to	to	ADP
inlawrev-3683	251	117	all	all	DET
inlawrev-3683	251	118	future	future	ADJ
inlawrev-3683	251	119	sales	sale	NOUN
inlawrev-3683	251	120	by	by	ADP
inlawrev-3683	251	121	the	the	DET
inlawrev-3683	251	122	seller	seller	NOUN
inlawrev-3683	251	123	to	to	ADP
inlawrev-3683	251	124	the	the	DET
inlawrev-3683	251	125	purchaser	purchaser	NOUN
inlawrev-3683	251	126	until	until	ADP
inlawrev-3683	251	127	such	such	ADJ
inlawrev-3683	251	128	time	time	NOUN
inlawrev-3683	251	129	as	as	SCONJ
inlawrev-3683	251	130	the	the	DET
inlawrev-3683	251	131	form	form	NOUN
inlawrev-3683	251	132	is	be	AUX
inlawrev-3683	251	133	revoked	revoke	VERB
inlawrev-3683	251	134	in	in	ADP
inlawrev-3683	251	135	writing.^^	writing.^^	NOUN
inlawrev-3683	251	136	/	/	SYM
inlawrev-3683	251	137	direct	direct	ADJ
inlawrev-3683	251	138	mailer.—similar	mailer.—similar	ADJ
inlawrev-3683	251	139	in	in	ADP
inlawrev-3683	251	140	some	some	DET
inlawrev-3683	251	141	respects	respect	NOUN
inlawrev-3683	251	142	to	to	ADP
inlawrev-3683	251	143	the	the	DET
inlawrev-3683	251	144	mpu	mpu	NOUN
inlawrev-3683	251	145	exemption	exemption	NOUN
inlawrev-3683	251	146	,	,	PUNCT
inlawrev-3683	251	147	the	the	DET
inlawrev-3683	251	148	general	general	ADJ
inlawrev-3683	251	149	assembly	assembly	NOUN
inlawrev-3683	251	150	provided	provide	VERB
inlawrev-3683	251	151	that	that	SCONJ
inlawrev-3683	251	152	a	a	DET
inlawrev-3683	251	153	purchaser	purchaser	NOUN
inlawrev-3683	251	154	of	of	ADP
inlawrev-3683	251	155	direct	direct	ADJ
inlawrev-3683	251	156	mail	mail	NOUN
inlawrev-3683	251	157	that	that	PRON
inlawrev-3683	251	158	is	be	AUX
inlawrev-3683	251	159	not	not	PART
inlawrev-3683	251	160	a	a	DET
inlawrev-3683	251	161	holder	holder	NOUN
inlawrev-3683	251	162	of	of	ADP
inlawrev-3683	251	163	a	a	DET
inlawrev-3683	251	164	direct	direct	ADJ
inlawrev-3683	251	165	pay	pay	NOUN
inlawrev-3683	251	166	permit	permit	NOUN
inlawrev-3683	251	167	is	be	AUX
inlawrev-3683	251	168	to	to	PART
inlawrev-3683	251	169	provide	provide	VERB
inlawrev-3683	251	170	to	to	ADP
inlawrev-3683	251	171	a	a	DET
inlawrev-3683	251	172	seller	seller	NOUN
inlawrev-3683	251	173	in	in	ADP
inlawrev-3683	251	174	conjunction	conjunction	NOUN
inlawrev-3683	251	175	with	with	ADP
inlawrev-3683	251	176	the	the	DET
inlawrev-3683	251	177	purchase	purchase	NOUN
inlawrev-3683	251	178	either	either	CCONJ
inlawrev-3683	251	179	a	a	DET
inlawrev-3683	251	180	direct	direct	ADJ
inlawrev-3683	251	181	mail	mail	NOUN
inlawrev-3683	251	182	form	form	NOUN
inlawrev-3683	251	183	or	or	CCONJ
inlawrev-3683	251	184	information	information	NOUN
inlawrev-3683	251	185	to	to	PART
inlawrev-3683	251	186	show	show	VERB
inlawrev-3683	251	187	the	the	DET
inlawrev-3683	251	188	jurisdictions	jurisdiction	NOUN
inlawrev-3683	251	189	to	to	PART
inlawrev-3683	251	190	which	which	PRON
inlawrev-3683	251	191	the	the	DET
inlawrev-3683	251	192	direct	direct	ADJ
inlawrev-3683	251	193	mail	mail	NOUN
inlawrev-3683	251	194	is	be	AUX
inlawrev-3683	251	195	delivered	deliver	VERB
inlawrev-3683	251	196	to	to	ADP
inlawrev-3683	251	197	recipients.^^	recipients.^^	NOUN
inlawrev-3683	251	198	much	much	ADV
inlawrev-3683	251	199	like	like	ADP
inlawrev-3683	251	200	the	the	DET
inlawrev-3683	251	201	mpu	mpu	NOUN
inlawrev-3683	251	202	exemption	exemption	NOUN
inlawrev-3683	251	203	,	,	PUNCT
inlawrev-3683	251	204	the	the	DET
inlawrev-3683	251	205	direct	direct	ADJ
inlawrev-3683	251	206	mail	mail	NOUN
inlawrev-3683	251	207	form	form	NOUN
inlawrev-3683	251	208	relieves	relieve	VERB
inlawrev-3683	251	209	the	the	DET
inlawrev-3683	251	210	seller	seller	NOUN
inlawrev-3683	251	211	of	of	ADP
inlawrev-3683	251	212	the	the	DET
inlawrev-3683	251	213	obligation	obligation	NOUN
inlawrev-3683	251	214	to	to	PART
inlawrev-3683	251	215	pay	pay	VERB
inlawrev-3683	251	216	,	,	PUNCT
inlawrev-3683	251	217	collect	collect	NOUN
inlawrev-3683	251	218	,	,	PUNCT
inlawrev-3683	251	219	or	or	CCONJ
inlawrev-3683	251	220	remit	remit	VERB
inlawrev-3683	251	221	the	the	DET
inlawrev-3683	251	222	applicable	applicable	ADJ
inlawrev-3683	251	223	tax	tax	NOUN
inlawrev-3683	251	224	and	and	CCONJ
inlawrev-3683	251	225	transfers	transfer	NOUN
inlawrev-3683	251	226	the	the	DET
inlawrev-3683	251	227	duty	duty	NOUN
inlawrev-3683	251	228	upon	upon	SCONJ
inlawrev-3683	251	229	the	the	DET
inlawrev-3683	251	230	purchaser	purchaser	NOUN
inlawrev-3683	251	231	to	to	PART
inlawrev-3683	251	232	remit	remit	VERB
inlawrev-3683	251	233	the	the	DET
inlawrev-3683	251	234	applicable	applicable	ADJ
inlawrev-3683	251	235	tax	tax	NOUN
inlawrev-3683	251	236	on	on	ADP
inlawrev-3683	251	237	a	a	DET
inlawrev-3683	251	238	direct	direct	ADJ
inlawrev-3683	251	239	pay	pay	NOUN
inlawrev-3683	251	240	basis.^	basis.^	NOUN
inlawrev-3683	251	241	'	'	NOUN
inlawrev-3683	251	242	*	*	PUNCT
inlawrev-3683	251	243	however	however	ADV
inlawrev-3683	251	244	,	,	PUNCT
inlawrev-3683	251	245	if	if	SCONJ
inlawrev-3683	251	246	the	the	DET
inlawrev-3683	251	247	purchaser	purchaser	NOUN
inlawrev-3683	251	248	provides	provide	VERB
inlawrev-3683	251	249	the	the	DET
inlawrev-3683	251	250	seller	seller	NOUN
inlawrev-3683	251	251	with	with	ADP
inlawrev-3683	251	252	information	information	NOUN
inlawrev-3683	251	253	indicating	indicate	VERB
inlawrev-3683	251	254	the	the	DET
inlawrev-3683	251	255	jurisdictions	jurisdiction	NOUN
inlawrev-3683	251	256	in	in	ADP
inlawrev-3683	251	257	which	which	PRON
inlawrev-3683	251	258	mail	mail	NOUN
inlawrev-3683	251	259	is	be	AUX
inlawrev-3683	251	260	to	to	PART
inlawrev-3683	251	261	be	be	AUX
inlawrev-3683	251	262	delivered	deliver	VERB
inlawrev-3683	251	263	to	to	ADP
inlawrev-3683	251	264	recipients	recipient	NOUN
inlawrev-3683	251	265	,	,	PUNCT
inlawrev-3683	251	266	then	then	ADV
inlawrev-3683	251	267	the	the	DET
inlawrev-3683	251	268	seller	seller	NOUN
inlawrev-3683	251	269	retains	retain	VERB
inlawrev-3683	251	270	the	the	DET
inlawrev-3683	251	271	obligation	obligation	NOUN
inlawrev-3683	251	272	to	to	PART
inlawrev-3683	251	273	collect	collect	VERB
inlawrev-3683	251	274	the	the	DET
inlawrev-3683	251	275	tax	tax	NOUN
inlawrev-3683	251	276	according	accord	VERB
inlawrev-3683	251	277	to	to	ADP
inlawrev-3683	251	278	such	such	ADJ
inlawrev-3683	251	279	information.^^	information.^^	NOUN
inlawrev-3683	251	280	similarly	similarly	ADV
inlawrev-3683	251	281	,	,	PUNCT
inlawrev-3683	251	282	a	a	DET
inlawrev-3683	251	283	direct	direct	ADJ
inlawrev-3683	251	284	mail	mail	NOUN
inlawrev-3683	251	285	form	form	NOUN
inlawrev-3683	251	286	,	,	PUNCT
inlawrev-3683	251	287	once	once	ADV
inlawrev-3683	251	288	provided	provide	VERB
inlawrev-3683	251	289	,	,	PUNCT
inlawrev-3683	251	290	is	be	AUX
inlawrev-3683	251	291	effective	effective	ADJ
inlawrev-3683	251	292	as	as	ADP
inlawrev-3683	251	293	to	to	ADP
inlawrev-3683	251	294	all	all	DET
inlawrev-3683	251	295	future	future	ADJ
inlawrev-3683	251	296	sales	sale	NOUN
inlawrev-3683	251	297	until	until	ADP
inlawrev-3683	251	298	such	such	ADJ
inlawrev-3683	251	299	time	time	NOUN
inlawrev-3683	251	300	as	as	SCONJ
inlawrev-3683	251	301	it	it	PRON
inlawrev-3683	251	302	is	be	AUX
inlawrev-3683	251	303	revoked	revoke	VERB
inlawrev-3683	251	304	in	in	ADP
inlawrev-3683	251	305	writing.^^	writing.^^	NOUN
inlawrev-3683	251	306	g.	g.	PROPN
inlawrev-3683	251	307	hotel	hotel	PROPN
inlawrev-3683	251	308	comps.—for	comps.—for	VERB
inlawrev-3683	251	309	retail	retail	ADJ
inlawrev-3683	251	310	merchants	merchant	NOUN
inlawrev-3683	251	311	who	who	PRON
inlawrev-3683	251	312	furnish	furnish	VERB
inlawrev-3683	251	313	rooms	room	NOUN
inlawrev-3683	251	314	or	or	CCONJ
inlawrev-3683	251	315	lodgings	lodging	NOUN
inlawrev-3683	251	316	to	to	ADP
inlawrev-3683	251	317	individuals	individual	NOUN
inlawrev-3683	251	318	on	on	ADP
inlawrev-3683	251	319	a	a	DET
inlawrev-3683	251	320	complimentary	complimentary	ADJ
inlawrev-3683	251	321	basis	basis	NOUN
inlawrev-3683	251	322	for	for	ADP
inlawrev-3683	251	323	less	less	ADJ
inlawrev-3683	251	324	than	than	ADP
inlawrev-3683	251	325	thirty	thirty	NUM
inlawrev-3683	251	326	days	day	NOUN
inlawrev-3683	251	327	at	at	ADP
inlawrev-3683	251	328	a	a	DET
inlawrev-3683	251	329	location	location	NOUN
inlawrev-3683	251	330	where	where	SCONJ
inlawrev-3683	251	331	lodgings	lodging	NOUN
inlawrev-3683	251	332	are	be	AUX
inlawrev-3683	251	333	regularlyfurnishedforconsideration	regularlyfurnishedforconsideration	NOUN
inlawrev-3683	251	334	,	,	PUNCT
inlawrev-3683	251	335	the	the	DET
inlawrev-3683	251	336	general	general	ADJ
inlawrev-3683	251	337	assembly	assembly	NOUN
inlawrev-3683	251	338	requires	require	VERB
inlawrev-3683	251	339	that	that	SCONJ
inlawrev-3683	251	340	the	the	DET
inlawrev-3683	251	341	merchant	merchant	NOUN
inlawrev-3683	251	342	now	now	ADV
inlawrev-3683	251	343	compute	compute	VERB
inlawrev-3683	251	344	its	its	PRON
inlawrev-3683	251	345	gross	gross	ADJ
inlawrev-3683	251	346	retail	retail	ADJ
inlawrev-3683	251	347	income	income	NOUN
inlawrev-3683	251	348	as	as	ADP
inlawrev-3683	251	349	being	be	AUX
inlawrev-3683	251	350	inclusive	inclusive	ADJ
inlawrev-3683	251	351	ofthe	ofthe	ADJ
inlawrev-3683	251	352	gross	gross	ADJ
inlawrev-3683	251	353	retail	retail	ADJ
inlawrev-3683	251	354	income	income	NOUN
inlawrev-3683	251	355	that	that	PRON
inlawrev-3683	251	356	would	would	AUX
inlawrev-3683	251	357	have	have	AUX
inlawrev-3683	251	358	been	be	AUX
inlawrev-3683	251	359	received	receive	VERB
inlawrev-3683	251	360	from	from	ADP
inlawrev-3683	251	361	renting	rent	VERB
inlawrev-3683	251	362	a	a	DET
inlawrev-3683	251	363	comparable	comparable	ADJ
inlawrev-3683	251	364	room	room	NOUN
inlawrev-3683	251	365	or	or	CCONJ
inlawrev-3683	251	366	lodging	lodging	NOUN
inlawrev-3683	251	367	on	on	ADP
inlawrev-3683	251	368	the	the	DET
inlawrev-3683	251	369	date	date	NOUN
inlawrev-3683	251	370	the	the	DET
inlawrev-3683	251	371	complimentary	complimentary	ADJ
inlawrev-3683	251	372	room	room	NOUN
inlawrev-3683	251	373	or	or	CCONJ
inlawrev-3683	251	374	lodging	lodging	NOUN
inlawrev-3683	251	375	is	be	AUX
inlawrev-3683	251	376	provided.^^	provided.^^	NOUN
inlawrev-3683	251	377	similarly	similarly	ADV
inlawrev-3683	251	378	,	,	PUNCT
inlawrev-3683	251	379	the	the	DET
inlawrev-3683	251	380	retail	retail	ADJ
inlawrev-3683	251	381	tax	tax	NOUN
inlawrev-3683	251	382	is	be	AUX
inlawrev-3683	251	383	to	to	PART
inlawrev-3683	251	384	be	be	AUX
inlawrev-3683	251	385	imposed	impose	VERB
inlawrev-3683	251	386	upon	upon	SCONJ
inlawrev-3683	251	387	such	such	ADJ
inlawrev-3683	251	388	complimentary	complimentary	ADJ
inlawrev-3683	251	389	transactions.^^	transactions.^^	NOUN
inlawrev-3683	251	390	as	as	ADP
inlawrev-3683	251	391	a	a	DET
inlawrev-3683	251	392	filing	filing	NOUN
inlawrev-3683	251	393	requirement	requirement	NOUN
inlawrev-3683	251	394	,	,	PUNCT
inlawrev-3683	251	395	the	the	DET
inlawrev-3683	251	396	general	general	ADJ
inlawrev-3683	251	397	assembly	assembly	NOUN
inlawrev-3683	251	398	requires	require	VERB
inlawrev-3683	251	399	that	that	SCONJ
inlawrev-3683	251	400	a	a	DET
inlawrev-3683	251	401	retail	retail	ADJ
inlawrev-3683	251	402	merchant	merchant	NOUN
inlawrev-3683	251	403	providing	provide	VERB
inlawrev-3683	251	404	complimentary	complimentary	ADJ
inlawrev-3683	251	405	hotel	hotel	NOUN
inlawrev-3683	251	406	rooms	room	NOUN
inlawrev-3683	251	407	report	report	VERB
inlawrev-3683	251	408	to	to	ADP
inlawrev-3683	251	409	the	the	DET
inlawrev-3683	251	410	department	department	NOUN
inlawrev-3683	251	411	,	,	PUNCT
inlawrev-3683	251	412	in	in	ADP
inlawrev-3683	251	413	addition	addition	NOUN
inlawrev-3683	251	414	to	to	ADP
inlawrev-3683	251	415	their	their	PRON
inlawrev-3683	251	416	sales	sale	NOUN
inlawrev-3683	251	417	tax	tax	NOUN
inlawrev-3683	251	418	return	return	NOUN
inlawrev-3683	251	419	,	,	PUNCT
inlawrev-3683	251	420	a	a	DET
inlawrev-3683	251	421	report	report	NOUN
inlawrev-3683	251	422	listing	list	VERB
inlawrev-3683	251	423	the	the	DET
inlawrev-3683	251	424	number	number	NOUN
inlawrev-3683	251	425	of	of	ADP
inlawrev-3683	251	426	rooms	room	NOUN
inlawrev-3683	251	427	or	or	CCONJ
inlawrev-3683	251	428	lodgings	lodging	NOUN
inlawrev-3683	251	429	rented	rent	VERB
inlawrev-3683	251	430	during	during	ADP
inlawrev-3683	251	431	the	the	DET
inlawrev-3683	251	432	reporting	reporting	NOUN
inlawrev-3683	251	433	period	period	NOUN
inlawrev-3683	251	434	and	and	CCONJ
inlawrev-3683	251	435	the	the	DET
inlawrev-3683	251	436	total	total	ADJ
inlawrev-3683	251	437	amount	amount	NOUN
inlawrev-3683	251	438	of	of	ADP
inlawrev-3683	251	439	state	state	NOUN
inlawrev-3683	251	440	gross	gross	ADJ
inlawrev-3683	251	441	retail	retail	ADJ
inlawrev-3683	251	442	taxes	taxis	NOUN
inlawrev-3683	251	443	remitted	remit	VERB
inlawrev-3683	251	444	with	with	ADP
inlawrev-3683	251	445	respect	respect	NOUN
inlawrev-3683	251	446	to	to	ADP
inlawrev-3683	251	447	the	the	DET
inlawrev-3683	251	448	rooms	room	NOUN
inlawrev-3683	251	449	or	or	CCONJ
inlawrev-3683	251	450	lodgings	lodging	NOUN
inlawrev-3683	251	451	,	,	PUNCT
inlawrev-3683	251	452	and	and	CCONJ
inlawrev-3683	251	453	the	the	DET
inlawrev-3683	251	454	number	number	NOUN
inlawrev-3683	251	455	ofcomplimentary	ofcomplimentary	ADJ
inlawrev-3683	251	456	rooms	room	NOUN
inlawrev-3683	251	457	or	or	CCONJ
inlawrev-3683	251	458	lodgings	lodging	NOUN
inlawrev-3683	251	459	provided	provide	VERB
inlawrev-3683	251	460	during	during	ADP
inlawrev-3683	251	461	the	the	DET
inlawrev-3683	251	462	reporting	reporting	NOUN
inlawrev-3683	251	463	period	period	NOUN
inlawrev-3683	251	464	and	and	CCONJ
inlawrev-3683	251	465	the	the	DET
inlawrev-3683	251	466	total	total	ADJ
inlawrev-3683	251	467	amount	amount	NOUN
inlawrev-3683	251	468	of	of	ADP
inlawrev-3683	251	469	89	89	NUM
inlawrev-3683	251	470	.	.	PUNCT
inlawrev-3683	252	1	see	see	VERB
inlawrev-3683	252	2	i	i	PRON
inlawrev-3683	252	3	d.	d.	PROPN
inlawrev-3683	252	4	90	90	NUM
inlawrev-3683	252	5	.	.	PUNCT
inlawrev-3683	253	1	see	see	VERB
inlawrev-3683	253	2	i	i	PRON
inlawrev-3683	253	3	d.	d.	PROPN
inlawrev-3683	253	4	91	91	NUM
inlawrev-3683	253	5	.	.	PUNCT
inlawrev-3683	254	1	see	see	VERB
inlawrev-3683	254	2	i	i	PRON
inlawrev-3683	254	3	d.	d.	PROPN
inlawrev-3683	254	4	92	92	NUM
inlawrev-3683	254	5	.	.	PUNCT
inlawrev-3683	255	1	see	see	VERB
inlawrev-3683	255	2	i	i	PRON
inlawrev-3683	255	3	d.	d.	PROPN
inlawrev-3683	255	4	93	93	NUM
inlawrev-3683	255	5	.	.	PUNCT
inlawrev-3683	256	1	see	see	VERB
inlawrev-3683	257	1	i	i	PROPN
inlawrev-3683	257	2	d	d	PROPN
inlawrev-3683	257	3	§	§	PROPN
inlawrev-3683	257	4	6	6	NUM
inlawrev-3683	257	5	-	-	SYM
inlawrev-3683	257	6	2.5	2.5	NUM
inlawrev-3683	257	7	-	-	PUNCT
inlawrev-3683	257	8	13	13	NUM
inlawrev-3683	257	9	-	-	SYM
inlawrev-3683	257	10	3	3	NUM
inlawrev-3683	257	11	(	(	PUNCT
inlawrev-3683	257	12	effjan	effjan	PROPN
inlawrev-3683	257	13	.	.	PROPN
inlawrev-3683	257	14	1	1	NUM
inlawrev-3683	257	15	,	,	PUNCT
inlawrev-3683	257	16	2004	2004	NUM
inlawrev-3683	257	17	)	)	PUNCT
inlawrev-3683	257	18	.	.	PUNCT
inlawrev-3683	258	1	94	94	X
inlawrev-3683	258	2	.	.	PUNCT
inlawrev-3683	258	3	see	see	VERB
inlawrev-3683	258	4	i	i	PRON
inlawrev-3683	258	5	d.	d.	PROPN
inlawrev-3683	258	6	95	95	NUM
inlawrev-3683	258	7	.	.	PUNCT
inlawrev-3683	259	1	see	see	VERB
inlawrev-3683	259	2	i	i	PRON
inlawrev-3683	259	3	d.	d.	PROPN
inlawrev-3683	259	4	96	96	NUM
inlawrev-3683	259	5	.	.	PUNCT
inlawrev-3683	260	1	see	see	VERB
inlawrev-3683	260	2	i	i	PRON
inlawrev-3683	260	3	d.	d.	PROPN
inlawrev-3683	260	4	97	97	NUM
inlawrev-3683	260	5	.	.	PUNCT
inlawrev-3683	261	1	see	see	VERB
inlawrev-3683	262	1	i	i	PROPN
inlawrev-3683	262	2	d	d	PROPN
inlawrev-3683	262	3	§	§	PROPN
inlawrev-3683	262	4	6	6	NUM
inlawrev-3683	262	5	-	-	SYM
inlawrev-3683	262	6	2.5	2.5	NUM
inlawrev-3683	262	7	-	-	PUNCT
inlawrev-3683	262	8	4	4	NUM
inlawrev-3683	262	9	-	-	SYM
inlawrev-3683	262	10	4.5	4.5	NUM
inlawrev-3683	262	11	(	(	PUNCT
inlawrev-3683	262	12	eff	eff	PROPN
inlawrev-3683	262	13	.	.	PUNCT
inlawrev-3683	262	14	jan	jan	PROPN
inlawrev-3683	262	15	.	.	PROPN
inlawrev-3683	262	16	1	1	NUM
inlawrev-3683	262	17	,	,	PUNCT
inlawrev-3683	262	18	2004	2004	NUM
inlawrev-3683	262	19	)	)	PUNCT
inlawrev-3683	262	20	.	.	PUNCT
inlawrev-3683	263	1	98	98	NUM
inlawrev-3683	263	2	.	.	PUNCT
inlawrev-3683	264	1	see	see	VERB
inlawrev-3683	264	2	i	i	PROPN
inlawrev-3683	264	3	d	d	PROPN
inlawrev-3683	264	4	1354	1354	NUM
inlawrev-3683	264	5	indiana	indiana	PROPN
inlawrev-3683	264	6	law	law	PROPN
inlawrev-3683	264	7	review	review	NOUN
inlawrev-3683	265	1	[	[	X
inlawrev-3683	265	2	vol	vol	NOUN
inlawrev-3683	265	3	.	.	PUNCT
inlawrev-3683	266	1	37:1343	37:1343	PROPN
inlawrev-3683	266	2	state	state	NOUN
inlawrev-3683	266	3	gross	gross	ADJ
inlawrev-3683	266	4	retail	retail	ADJ
inlawrev-3683	266	5	taxes	taxis	NOUN
inlawrev-3683	266	6	remitted	remit	VERB
inlawrev-3683	266	7	with	with	ADP
inlawrev-3683	266	8	respect	respect	NOUN
inlawrev-3683	266	9	to	to	ADP
inlawrev-3683	266	10	those	those	DET
inlawrev-3683	266	11	rooms	room	NOUN
inlawrev-3683	266	12	or	or	CCONJ
inlawrev-3683	266	13	lodgings.^^	lodgings.^^	X
inlawrev-3683	266	14	d.	d.	PROPN
inlawrev-3683	266	15	state	state	PROPN
inlawrev-3683	266	16	and	and	CCONJ
inlawrev-3683	266	17	local	local	ADJ
inlawrev-3683	266	18	income	income	NOUN
inlawrev-3683	266	19	tax	tax	NOUN
inlawrev-3683	266	20	1	1	NUM
inlawrev-3683	266	21	.	.	PUNCT
inlawrev-3683	266	22	adjusted	adjust	VERB
inlawrev-3683	266	23	gross	gross	ADJ
inlawrev-3683	266	24	income.—the	income.—the	DET
inlawrev-3683	266	25	general	general	ADJ
inlawrev-3683	266	26	assembly	assembly	NOUN
inlawrev-3683	266	27	eliminated	eliminate	VERB
inlawrev-3683	266	28	reference	reference	NOUN
inlawrev-3683	266	29	to	to	ADP
inlawrev-3683	266	30	the	the	DET
inlawrev-3683	266	31	gross	gross	ADJ
inlawrev-3683	266	32	income	income	NOUN
inlawrev-3683	266	33	tax	tax	NOUN
inlawrev-3683	266	34	which	which	PRON
inlawrev-3683	266	35	was	be	AUX
inlawrev-3683	266	36	repealed	repeal	VERB
inlawrev-3683	266	37	in	in	ADP
inlawrev-3683	266	38	2003	2003	NUM
inlawrev-3683	266	39	and	and	CCONJ
inlawrev-3683	266	40	incorporated	incorporate	VERB
inlawrev-3683	266	41	reference	reference	NOUN
inlawrev-3683	266	42	changes	change	NOUN
inlawrev-3683	266	43	contained	contain	VERB
inlawrev-3683	266	44	within	within	ADP
inlawrev-3683	266	45	p.l	p.l	PROPN
inlawrev-3683	266	46	.	.	PROPN
inlawrev-3683	266	47	1	1	NUM
inlawrev-3683	266	48	-	-	SYM
inlawrev-3683	266	49	2003	2003	NUM
inlawrev-3683	266	50	.	.	PUNCT
inlawrev-3683	266	51	'	'	PUNCT
inlawrev-3683	267	1	°	°	NOUN
inlawrev-3683	267	2	°	°	PROPN
inlawrev-3683	267	3	similarly	similarly	ADV
inlawrev-3683	267	4	,	,	PUNCT
inlawrev-3683	267	5	the	the	DET
inlawrev-3683	267	6	general	general	ADJ
inlawrev-3683	267	7	assembly	assembly	NOUN
inlawrev-3683	267	8	updated	update	VERB
inlawrev-3683	267	9	the	the	DET
inlawrev-3683	267	10	indiana	indiana	PROPN
inlawrev-3683	267	11	code	code	PROPN
inlawrev-3683	267	12	sections	section	NOUN
inlawrev-3683	267	13	providing	provide	VERB
inlawrev-3683	267	14	for	for	ADP
inlawrev-3683	267	15	the	the	DET
inlawrev-3683	267	16	indiana	indiana	PROPN
inlawrev-3683	267	17	adjusted	adjust	VERB
inlawrev-3683	267	18	gross	gross	ADJ
inlawrev-3683	267	19	income	income	NOUN
inlawrev-3683	267	20	to	to	PART
inlawrev-3683	267	21	correspond	correspond	VERB
inlawrev-3683	267	22	to	to	ADP
inlawrev-3683	267	23	the	the	DET
inlawrev-3683	267	24	federal	federal	ADJ
inlawrev-3683	267	25	definition	definition	NOUN
inlawrev-3683	267	26	of	of	ADP
inlawrev-3683	267	27	adjusted	adjust	VERB
inlawrev-3683	267	28	gross	gross	ADJ
inlawrev-3683	267	29	income	income	NOUN
inlawrev-3683	267	30	as	as	SCONJ
inlawrev-3683	267	31	provided	provide	VERB
inlawrev-3683	267	32	in	in	ADP
inlawrev-3683	267	33	the	the	DET
inlawrev-3683	267	34	internal	internal	ADJ
inlawrev-3683	267	35	revenue	revenue	NOUN
inlawrev-3683	267	36	code	code	NOUN
inlawrev-3683	267	37	.	.	PUNCT
inlawrev-3683	267	38	'	'	PUNCT
inlawrev-3683	268	1	°	°	X
inlawrev-3683	268	2	'	'	PUNCT
inlawrev-3683	268	3	however	however	ADV
inlawrev-3683	268	4	,	,	PUNCT
inlawrev-3683	268	5	as	as	ADP
inlawrev-3683	268	6	an	an	DET
inlawrev-3683	268	7	exception	exception	NOUN
inlawrev-3683	268	8	to	to	ADP
inlawrev-3683	268	9	this	this	DET
inlawrev-3683	268	10	update	update	NOUN
inlawrev-3683	268	11	,	,	PUNCT
inlawrev-3683	268	12	the	the	DET
inlawrev-3683	268	13	bonus	bonus	NOUN
inlawrev-3683	268	14	depreciation	depreciation	NOUN
inlawrev-3683	268	15	deduction	deduction	NOUN
inlawrev-3683	268	16	(	(	PUNCT
inlawrev-3683	268	17	of30	of30	PROPN
inlawrev-3683	268	18	%	%	NOUN
inlawrev-3683	268	19	and	and	CCONJ
inlawrev-3683	268	20	50	50	NUM
inlawrev-3683	268	21	%	%	NOUN
inlawrev-3683	268	22	)	)	PUNCT
inlawrev-3683	268	23	for	for	ADP
inlawrev-3683	268	24	property	property	NOUN
inlawrev-3683	268	25	placed	place	VERB
inlawrev-3683	268	26	in	in	ADP
inlawrev-3683	268	27	service	service	NOUN
inlawrev-3683	268	28	after	after	ADP
inlawrev-3683	268	29	september	september	PROPN
inlawrev-3683	268	30	1	1	NUM
inlawrev-3683	268	31	1	1	NUM
inlawrev-3683	268	32	,	,	PUNCT
inlawrev-3683	268	33	2001	2001	NUM
inlawrev-3683	268	34	was	be	AUX
inlawrev-3683	268	35	excluded	exclude	VERB
inlawrev-3683	268	36	as	as	SCONJ
inlawrev-3683	268	37	it	it	PRON
inlawrev-3683	268	38	applies	apply	VERB
inlawrev-3683	268	39	to	to	ADP
inlawrev-3683	268	40	individuals	individual	NOUN
inlawrev-3683	268	41	,	,	PUNCT
inlawrev-3683	268	42	corporations	corporation	NOUN
inlawrev-3683	268	43	,	,	PUNCT
inlawrev-3683	268	44	trusts	trust	NOUN
inlawrev-3683	268	45	and	and	CCONJ
inlawrev-3683	268	46	estates	estate	NOUN
inlawrev-3683	268	47	,	,	PUNCT
inlawrev-3683	268	48	life	life	NOUN
inlawrev-3683	268	49	insurance	insurance	NOUN
inlawrev-3683	268	50	companies	company	NOUN
inlawrev-3683	268	51	,	,	PUNCT
inlawrev-3683	268	52	and	and	CCONJ
inlawrev-3683	268	53	insurance	insurance	NOUN
inlawrev-3683	268	54	companies	company	NOUN
inlawrev-3683	268	55	.	.	PUNCT
inlawrev-3683	269	1	'	'	PUNCT
inlawrev-3683	269	2	°	°	NOUN
inlawrev-3683	269	3	^	^	PUNCT
inlawrev-3683	269	4	similarly	similarly	ADV
inlawrev-3683	269	5	,	,	PUNCT
inlawrev-3683	269	6	the	the	DET
inlawrev-3683	269	7	general	general	ADJ
inlawrev-3683	269	8	assembly	assembly	NOUN
inlawrev-3683	269	9	added	add	VERB
inlawrev-3683	269	10	a	a	DET
inlawrev-3683	269	11	definition	definition	NOUN
inlawrev-3683	269	12	for	for	ADP
inlawrev-3683	269	13	bonus	bonus	NOUN
inlawrev-3683	269	14	depreciation	depreciation	NOUN
inlawrev-3683	269	15	to	to	PART
inlawrev-3683	269	16	mean	mean	VERB
inlawrev-3683	269	17	any	any	DET
inlawrev-3683	269	18	depreciation	depreciation	NOUN
inlawrev-3683	269	19	allowance	allowance	NOUN
inlawrev-3683	269	20	allowed	allow	VERB
inlawrev-3683	269	21	in	in	ADP
inlawrev-3683	269	22	computing	compute	VERB
inlawrev-3683	269	23	the	the	DET
inlawrev-3683	269	24	taxpayer	taxpayer	NOUN
inlawrev-3683	269	25	's	's	PART
inlawrev-3683	269	26	federal	federal	ADJ
inlawrev-3683	269	27	adjusted	adjust	VERB
inlawrev-3683	269	28	gross	gross	ADJ
inlawrev-3683	269	29	income	income	NOUN
inlawrev-3683	269	30	or	or	CCONJ
inlawrev-3683	269	31	federal	federal	ADJ
inlawrev-3683	269	32	taxable	taxable	ADJ
inlawrev-3683	269	33	income	income	NOUN
inlawrev-3683	269	34	that	that	PRON
inlawrev-3683	269	35	is	be	AUX
inlawrev-3683	269	36	attributable	attributable	ADJ
inlawrev-3683	269	37	to	to	ADP
inlawrev-3683	269	38	the	the	DET
inlawrev-3683	269	39	additional	additional	ADJ
inlawrev-3683	269	40	first	first	ADJ
inlawrev-3683	269	41	-	-	PUNCT
inlawrev-3683	269	42	year	year	NOUN
inlawrev-3683	269	43	special	special	ADJ
inlawrev-3683	269	44	depreciation	depreciation	NOUN
inlawrev-3683	269	45	allowance	allowance	NOUN
inlawrev-3683	269	46	(	(	PUNCT
inlawrev-3683	269	47	bonus	bonus	NOUN
inlawrev-3683	269	48	depreciation	depreciation	NOUN
inlawrev-3683	269	49	)	)	PUNCT
inlawrev-3683	269	50	for	for	ADP
inlawrev-3683	269	51	qualified	qualified	ADJ
inlawrev-3683	269	52	property	property	NOUN
inlawrev-3683	269	53	allowed	allow	VERB
inlawrev-3683	269	54	under	under	ADP
inlawrev-3683	269	55	section	section	NOUN
inlawrev-3683	269	56	1	1	NUM
inlawrev-3683	269	57	68(k	68(k	NUM
inlawrev-3683	269	58	)	)	PUNCT
inlawrev-3683	269	59	ofthe	ofthe	PRON
inlawrev-3683	269	60	internal	internal	ADJ
inlawrev-3683	269	61	revenue	revenue	NOUN
inlawrev-3683	269	62	code	code	NOUN
inlawrev-3683	269	63	.	.	PUNCT
inlawrev-3683	269	64	'	'	PUNCT
inlawrev-3683	270	1	°	°	PROPN
inlawrev-3683	270	2	^	^	PUNCT
inlawrev-3683	270	3	the	the	DET
inlawrev-3683	270	4	general	general	ADJ
inlawrev-3683	270	5	assembly	assembly	NOUN
inlawrev-3683	270	6	established	establish	VERB
inlawrev-3683	270	7	that	that	SCONJ
inlawrev-3683	270	8	employees	employee	NOUN
inlawrev-3683	270	9	of	of	ADP
inlawrev-3683	270	10	pass	pass	VERB
inlawrev-3683	270	11	through	through	ADP
inlawrev-3683	270	12	entities	entity	NOUN
inlawrev-3683	270	13	are	be	AUX
inlawrev-3683	270	14	entitled	entitle	VERB
inlawrev-3683	270	15	to	to	PART
inlawrev-3683	270	16	claim	claim	VERB
inlawrev-3683	270	17	the	the	DET
inlawrev-3683	270	18	enterprise	enterprise	NOUN
inlawrev-3683	270	19	zone	zone	NOUN
inlawrev-3683	270	20	employee	employee	NOUN
inlawrev-3683	270	21	tax	tax	NOUN
inlawrev-3683	270	22	deduction	deduction	NOUN
inlawrev-3683	270	23	if	if	SCONJ
inlawrev-3683	270	24	they	they	PRON
inlawrev-3683	270	25	live	live	VERB
inlawrev-3683	270	26	and	and	CCONJ
inlawrev-3683	270	27	work	work	VERB
inlawrev-3683	270	28	within	within	ADP
inlawrev-3683	270	29	the	the	DET
inlawrev-3683	270	30	enterprise	enterprise	NOUN
inlawrev-3683	270	31	zone	zone	NOUN
inlawrev-3683	270	32	.	.	PUNCT
inlawrev-3683	271	1	'^	'^	AUX
inlawrev-3683	271	2	"	"	PUNCT
inlawrev-3683	271	3	*	*	NOUN
inlawrev-3683	271	4	it	it	PRON
inlawrev-3683	271	5	also	also	ADV
inlawrev-3683	271	6	clarified	clarify	VERB
inlawrev-3683	271	7	that	that	SCONJ
inlawrev-3683	271	8	a	a	DET
inlawrev-3683	271	9	lottery	lottery	NOUN
inlawrev-3683	271	10	prize	prize	NOUN
inlawrev-3683	271	11	payout	payout	NOUN
inlawrev-3683	271	12	made	make	VERB
inlawrev-3683	271	13	prior	prior	ADV
inlawrev-3683	271	14	to	to	ADP
inlawrev-3683	271	15	june	june	PROPN
inlawrev-3683	271	16	30	30	NUM
inlawrev-3683	271	17	,	,	PUNCT
inlawrev-3683	271	18	2002	2002	NUM
inlawrev-3683	271	19	for	for	ADP
inlawrev-3683	271	20	a	a	DET
inlawrev-3683	271	21	lottery	lottery	NOUN
inlawrev-3683	271	22	drawing	drawing	NOUN
inlawrev-3683	271	23	held	hold	VERB
inlawrev-3683	271	24	prior	prior	ADV
inlawrev-3683	271	25	to	to	ADP
inlawrev-3683	271	26	july	july	PROPN
inlawrev-3683	271	27	1	1	NUM
inlawrev-3683	271	28	,	,	PUNCT
inlawrev-3683	271	29	2002	2002	NUM
inlawrev-3683	271	30	will	will	AUX
inlawrev-3683	271	31	be	be	AUX
inlawrev-3683	271	32	exempt	exempt	ADJ
inlawrev-3683	271	33	from	from	ADP
inlawrev-3683	271	34	taxation	taxation	NOUN
inlawrev-3683	271	35	.	.	PUNCT
inlawrev-3683	272	1	'	'	PUNCT
inlawrev-3683	272	2	°	°	NOUN
inlawrev-3683	272	3	^	^	PUNCT
inlawrev-3683	272	4	as	as	SCONJ
inlawrev-3683	272	5	stated	state	VERB
inlawrev-3683	272	6	above	above	ADV
inlawrev-3683	272	7	,	,	PUNCT
inlawrev-3683	272	8	the	the	DET
inlawrev-3683	272	9	penalty	penalty	NOUN
inlawrev-3683	272	10	for	for	ADP
inlawrev-3683	272	11	underestimating	underestimate	VERB
inlawrev-3683	272	12	the	the	DET
inlawrev-3683	272	13	adjusted	adjust	VERB
inlawrev-3683	272	14	gross	gross	ADJ
inlawrev-3683	272	15	income	income	NOUN
inlawrev-3683	272	16	tax	tax	NOUN
inlawrev-3683	272	17	is	be	AUX
inlawrev-3683	272	18	no	no	ADV
inlawrev-3683	272	19	longer	long	ADV
inlawrev-3683	272	20	combined	combine	VERB
inlawrev-3683	272	21	with	with	ADP
inlawrev-3683	272	22	the	the	DET
inlawrev-3683	272	23	payments	payment	NOUN
inlawrev-3683	272	24	ofthe	ofthe	ADJ
inlawrev-3683	272	25	utility	utility	NOUN
inlawrev-3683	272	26	receipts	receipt	NOUN
inlawrev-3683	272	27	tax	tax	NOUN
inlawrev-3683	272	28	.	.	PUNCT
inlawrev-3683	272	29	'	'	PUNCT
inlawrev-3683	273	1	°	°	NOUN
inlawrev-3683	273	2	^	^	PUNCT
inlawrev-3683	273	3	if	if	SCONJ
inlawrev-3683	273	4	a	a	DET
inlawrev-3683	273	5	federal	federal	ADJ
inlawrev-3683	273	6	modification	modification	NOUN
inlawrev-3683	273	7	is	be	AUX
inlawrev-3683	273	8	made	make	VERB
inlawrev-3683	273	9	to	to	ADP
inlawrev-3683	273	10	a	a	DET
inlawrev-3683	273	11	taxpayer	taxpayer	NOUN
inlawrev-3683	273	12	's	's	PART
inlawrev-3683	273	13	federal	federal	ADJ
inlawrev-3683	273	14	or	or	CCONJ
inlawrev-3683	273	15	indiana	indiana	PROPN
inlawrev-3683	273	16	adjusted	adjust	VERB
inlawrev-3683	273	17	gross	gross	ADJ
inlawrev-3683	273	18	income	income	NOUN
inlawrev-3683	273	19	,	,	PUNCT
inlawrev-3683	273	20	then	then	ADV
inlawrev-3683	273	21	the	the	DET
inlawrev-3683	273	22	taxpayer	taxpayer	NOUN
inlawrev-3683	273	23	is	be	AUX
inlawrev-3683	273	24	required	require	VERB
inlawrev-3683	273	25	to	to	PART
inlawrev-3683	273	26	file	file	VERB
inlawrev-3683	273	27	an	an	DET
inlawrev-3683	273	28	amended	amend	VERB
inlawrev-3683	273	29	indiana	indiana	PROPN
inlawrev-3683	273	30	return	return	NOUN
inlawrev-3683	273	31	within	within	ADP
inlawrev-3683	273	32	120	120	NUM
inlawrev-3683	273	33	days	day	NOUN
inlawrev-3683	273	34	after	after	SCONJ
inlawrev-3683	273	35	such	such	ADJ
inlawrev-3683	273	36	modification	modification	NOUN
inlawrev-3683	273	37	is	be	AUX
inlawrev-3683	273	38	made	make	VERB
inlawrev-3683	273	39	.	.	PUNCT
inlawrev-3683	274	1	the	the	DET
inlawrev-3683	274	2	general	general	ADJ
inlawrev-3683	274	3	assembly	assembly	NOUN
inlawrev-3683	274	4	also	also	ADV
inlawrev-3683	274	5	eliminated	eliminate	VERB
inlawrev-3683	274	6	the	the	DET
inlawrev-3683	274	7	quarterly	quarterly	ADJ
inlawrev-3683	274	8	withholding	withholding	NOUN
inlawrev-3683	274	9	report	report	NOUN
inlawrev-3683	274	10	that	that	PRON
inlawrev-3683	274	11	is	be	AUX
inlawrev-3683	274	12	required	require	VERB
inlawrev-3683	274	13	of	of	ADP
inlawrev-3683	274	14	an	an	DET
inlawrev-3683	274	15	entity	entity	NOUN
inlawrev-3683	274	16	making	make	VERB
inlawrev-3683	274	17	an	an	DET
inlawrev-3683	274	18	electronic	electronic	ADJ
inlawrev-3683	274	19	fund	fund	NOUN
inlawrev-3683	274	20	transfer	transfer	NOUN
inlawrev-3683	274	21	to	to	PART
inlawrev-3683	274	22	pay	pay	VERB
inlawrev-3683	274	23	its	its	PRON
inlawrev-3683	274	24	withholding	withholding	NOUN
inlawrev-3683	274	25	tax	tax	NOUN
inlawrev-3683	274	26	remittance	remittance	NOUN
inlawrev-3683	274	27	.	.	PUNCT
inlawrev-3683	275	1	'	'	PUNCT
inlawrev-3683	275	2	°	°	NUM
inlawrev-3683	275	3	^	^	SYM
inlawrev-3683	275	4	2	2	NUM
inlawrev-3683	275	5	.	.	X
inlawrev-3683	275	6	income	income	NOUN
inlawrev-3683	275	7	tax	tax	NOUN
inlawrev-3683	275	8	credits.—along	credits.—along	PRON
inlawrev-3683	275	9	with	with	ADP
inlawrev-3683	275	10	making	make	VERB
inlawrev-3683	275	11	adjustments	adjustment	NOUN
inlawrev-3683	275	12	to	to	ADP
inlawrev-3683	275	13	the	the	DET
inlawrev-3683	275	14	adjusted	adjust	VERB
inlawrev-3683	275	15	gross	gross	ADJ
inlawrev-3683	275	16	income	income	NOUN
inlawrev-3683	275	17	tax	tax	NOUN
inlawrev-3683	275	18	,	,	PUNCT
inlawrev-3683	275	19	the	the	DET
inlawrev-3683	275	20	general	general	ADJ
inlawrev-3683	275	21	assembly	assembly	NOUN
inlawrev-3683	275	22	made	make	VERB
inlawrev-3683	275	23	a	a	DET
inlawrev-3683	275	24	number	number	NOUN
inlawrev-3683	275	25	ofchanges	ofchange	NOUN
inlawrev-3683	275	26	to	to	ADP
inlawrev-3683	275	27	the	the	DET
inlawrev-3683	275	28	income	income	NOUN
inlawrev-3683	275	29	tax	tax	NOUN
inlawrev-3683	275	30	credits	credit	NOUN
inlawrev-3683	275	31	.	.	PUNCT
inlawrev-3683	276	1	also	also	ADV
inlawrev-3683	276	2	,	,	PUNCT
inlawrev-3683	276	3	a	a	DET
inlawrev-3683	276	4	number	number	NOUN
inlawrev-3683	276	5	of	of	ADP
inlawrev-3683	276	6	references	reference	NOUN
inlawrev-3683	276	7	to	to	ADP
inlawrev-3683	276	8	the	the	DET
inlawrev-3683	276	9	gross	gross	ADJ
inlawrev-3683	276	10	income	income	NOUN
inlawrev-3683	276	11	tax	tax	NOUN
inlawrev-3683	276	12	were	be	AUX
inlawrev-3683	276	13	deleted	delete	VERB
inlawrev-3683	276	14	to	to	ADP
inlawrev-3683	276	15	the	the	DET
inlawrev-3683	276	16	extent	extent	NOUN
inlawrev-3683	276	17	that	that	SCONJ
inlawrev-3683	276	18	such	such	ADJ
inlawrev-3683	276	19	sections	section	NOUN
inlawrev-3683	276	20	were	be	AUX
inlawrev-3683	276	21	deleted	delete	VERB
inlawrev-3683	276	22	.	.	PUNCT
inlawrev-3683	277	1	'	'	PUNCT
inlawrev-3683	277	2	°	°	NOUN
inlawrev-3683	277	3	^	^	PUNCT
inlawrev-3683	277	4	the	the	DET
inlawrev-3683	277	5	general	general	ADJ
inlawrev-3683	277	6	assembly	assembly	NOUN
inlawrev-3683	277	7	also	also	ADV
inlawrev-3683	277	8	clarified	clarify	VERB
inlawrev-3683	277	9	that	that	SCONJ
inlawrev-3683	277	10	taxpayers	taxpayer	NOUN
inlawrev-3683	277	11	are	be	AUX
inlawrev-3683	277	12	not	not	PART
inlawrev-3683	277	13	eligible	eligible	ADJ
inlawrev-3683	277	14	for	for	ADP
inlawrev-3683	277	15	refunds	refund	NOUN
inlawrev-3683	277	16	of	of	ADP
inlawrev-3683	277	17	any	any	DET
inlawrev-3683	277	18	unused	unused	ADJ
inlawrev-3683	277	19	income	income	NOUN
inlawrev-3683	277	20	tax	tax	NOUN
inlawrev-3683	277	21	99	99	NUM
inlawrev-3683	277	22	.	.	PUNCT
inlawrev-3683	278	1	see	see	VERB
inlawrev-3683	279	1	i	i	PRON
inlawrev-3683	279	2	d.	d.	PROPN
inlawrev-3683	279	3	§	§	PROPN
inlawrev-3683	279	4	6	6	NUM
inlawrev-3683	279	5	-	-	SYM
inlawrev-3683	279	6	2.5	2.5	NUM
inlawrev-3683	279	7	-	-	PUNCT
inlawrev-3683	279	8	6	6	NUM
inlawrev-3683	279	9	-	-	SYM
inlawrev-3683	279	10	15	15	NUM
inlawrev-3683	279	11	(	(	PUNCT
inlawrev-3683	279	12	eff	eff	PROPN
inlawrev-3683	279	13	.	.	PROPN
inlawrev-3683	279	14	july	july	PROPN
inlawrev-3683	279	15	1	1	NUM
inlawrev-3683	279	16	,	,	PUNCT
inlawrev-3683	279	17	2003	2003	NUM
inlawrev-3683	279	18	)	)	PUNCT
inlawrev-3683	279	19	.	.	PUNCT
inlawrev-3683	280	1	100	100	NUM
inlawrev-3683	280	2	.	.	PUNCT
inlawrev-3683	280	3	see	see	VERB
inlawrev-3683	280	4	i	i	PRON
inlawrev-3683	280	5	d.	d.	PROPN
inlawrev-3683	280	6	§	§	PROPN
inlawrev-3683	280	7	6	6	NUM
inlawrev-3683	280	8	-	-	SYM
inlawrev-3683	280	9	3	3	NUM
inlawrev-3683	280	10	-	-	PUNCT
inlawrev-3683	280	11	3	3	NUM
inlawrev-3683	280	12	-	-	SYM
inlawrev-3683	280	13	5	5	NUM
inlawrev-3683	280	14	,	,	PUNCT
inlawrev-3683	280	15	§	§	NOUN
inlawrev-3683	280	16	6	6	NUM
inlawrev-3683	280	17	-	-	SYM
inlawrev-3683	280	18	3	3	NUM
inlawrev-3683	280	19	-	-	PUNCT
inlawrev-3683	280	20	3	3	NUM
inlawrev-3683	280	21	-	-	NUM
inlawrev-3683	280	22	5.1	5.1	NUM
inlawrev-3683	280	23	,	,	PUNCT
inlawrev-3683	280	24	and	and	CCONJ
inlawrev-3683	280	25	§	§	PROPN
inlawrev-3683	280	26	6	6	NUM
inlawrev-3683	280	27	-	-	SYM
inlawrev-3683	280	28	3	3	NUM
inlawrev-3683	280	29	-	-	PUNCT
inlawrev-3683	280	30	3	3	NUM
inlawrev-3683	280	31	-	-	SYM
inlawrev-3683	280	32	10	10	NUM
inlawrev-3683	280	33	(	(	PUNCT
inlawrev-3683	280	34	eff	eff	PROPN
inlawrev-3683	280	35	.	.	PROPN
inlawrev-3683	280	36	april	april	PROPN
inlawrev-3683	280	37	2	2	NUM
inlawrev-3683	280	38	,	,	PUNCT
inlawrev-3683	280	39	2003	2003	NUM
inlawrev-3683	280	40	)	)	PUNCT
inlawrev-3683	280	41	.	.	PUNCT
inlawrev-3683	281	1	101	101	NUM
inlawrev-3683	281	2	.	.	PUNCT
inlawrev-3683	282	1	5geiv/.	5geiv/.	PROPN
inlawrev-3683	282	2	§	§	NOUN
inlawrev-3683	282	3	6	6	NUM
inlawrev-3683	282	4	-	-	SYM
inlawrev-3683	282	5	3	3	NUM
inlawrev-3683	282	6	-	-	PUNCT
inlawrev-3683	282	7	1	1	NUM
inlawrev-3683	282	8	-	-	SYM
inlawrev-3683	282	9	11	11	NUM
inlawrev-3683	282	10	(	(	PUNCT
inlawrev-3683	282	11	retroactive	retroactive	ADJ
inlawrev-3683	282	12	to	to	ADP
inlawrev-3683	282	13	jan	jan	PROPN
inlawrev-3683	282	14	.	.	PROPN
inlawrev-3683	282	15	1,2003	1,2003	NUM
inlawrev-3683	282	16	)	)	PUNCT
inlawrev-3683	282	17	.	.	PUNCT
inlawrev-3683	283	1	102	102	X
inlawrev-3683	283	2	.	.	PUNCT
inlawrev-3683	284	1	see	see	VERB
inlawrev-3683	284	2	i	i	PRON
inlawrev-3683	284	3	d.	d.	PROPN
inlawrev-3683	284	4	§	§	PROPN
inlawrev-3683	284	5	6	6	NUM
inlawrev-3683	284	6	-	-	SYM
inlawrev-3683	284	7	3	3	NUM
inlawrev-3683	284	8	-	-	PUNCT
inlawrev-3683	284	9	1	1	NUM
inlawrev-3683	284	10	-	-	SYM
inlawrev-3683	284	11	3.5	3.5	NUM
inlawrev-3683	284	12	(	(	PUNCT
inlawrev-3683	284	13	retroactive	retroactive	ADJ
inlawrev-3683	284	14	to	to	ADP
inlawrev-3683	284	15	jan	jan	PROPN
inlawrev-3683	284	16	.	.	PROPN
inlawrev-3683	284	17	1	1	NUM
inlawrev-3683	284	18	,	,	PUNCT
inlawrev-3683	284	19	2003	2003	NUM
inlawrev-3683	284	20	)	)	PUNCT
inlawrev-3683	284	21	.	.	PUNCT
inlawrev-3683	285	1	103	103	NUM
inlawrev-3683	285	2	.	.	PUNCT
inlawrev-3683	286	1	i	i	PRON
inlawrev-3683	286	2	d	d	PROPN
inlawrev-3683	286	3	§	§	PROPN
inlawrev-3683	286	4	6	6	NUM
inlawrev-3683	286	5	-	-	SYM
inlawrev-3683	286	6	3	3	NUM
inlawrev-3683	286	7	-	-	PUNCT
inlawrev-3683	286	8	1	1	NUM
inlawrev-3683	286	9	-	-	SYM
inlawrev-3683	286	10	33	33	NUM
inlawrev-3683	286	11	(	(	PUNCT
inlawrev-3683	286	12	retroactive	retroactive	ADJ
inlawrev-3683	286	13	to	to	ADP
inlawrev-3683	286	14	jan	jan	PROPN
inlawrev-3683	286	15	.	.	PROPN
inlawrev-3683	286	16	1	1	NUM
inlawrev-3683	286	17	,	,	PUNCT
inlawrev-3683	286	18	2003	2003	NUM
inlawrev-3683	286	19	)	)	PUNCT
inlawrev-3683	286	20	.	.	PUNCT
inlawrev-3683	287	1	104	104	NUM
inlawrev-3683	287	2	.	.	PUNCT
inlawrev-3683	288	1	i	i	PRON
inlawrev-3683	288	2	d	d	PROPN
inlawrev-3683	288	3	§	§	PROPN
inlawrev-3683	288	4	6	6	NUM
inlawrev-3683	288	5	-	-	SYM
inlawrev-3683	288	6	3	3	NUM
inlawrev-3683	288	7	-	-	PUNCT
inlawrev-3683	288	8	2	2	NUM
inlawrev-3683	288	9	-	-	SYM
inlawrev-3683	288	10	8	8	NUM
inlawrev-3683	288	11	(	(	PUNCT
inlawrev-3683	288	12	eff	eff	PROPN
inlawrev-3683	288	13	.	.	PUNCT
inlawrev-3683	288	14	jan	jan	PROPN
inlawrev-3683	288	15	.	.	PROPN
inlawrev-3683	288	16	1	1	NUM
inlawrev-3683	288	17	,	,	PUNCT
inlawrev-3683	288	18	2003	2003	NUM
inlawrev-3683	288	19	)	)	PUNCT
inlawrev-3683	288	20	.	.	PUNCT
inlawrev-3683	289	1	105	105	NUM
inlawrev-3683	289	2	.	.	PUNCT
inlawrev-3683	290	1	i	i	PRON
inlawrev-3683	290	2	d	d	PROPN
inlawrev-3683	290	3	§	§	PROPN
inlawrev-3683	290	4	6	6	NUM
inlawrev-3683	290	5	-	-	SYM
inlawrev-3683	290	6	3	3	NUM
inlawrev-3683	290	7	-	-	PUNCT
inlawrev-3683	290	8	2	2	NUM
inlawrev-3683	290	9	-	-	SYM
inlawrev-3683	290	10	14.1	14.1	NUM
inlawrev-3683	290	11	(	(	PUNCT
inlawrev-3683	290	12	retroactive	retroactive	ADJ
inlawrev-3683	290	13	to	to	ADP
inlawrev-3683	290	14	july	july	PROPN
inlawrev-3683	290	15	1	1	NUM
inlawrev-3683	290	16	,	,	PUNCT
inlawrev-3683	290	17	2002	2002	NUM
inlawrev-3683	290	18	)	)	PUNCT
inlawrev-3683	290	19	.	.	PUNCT
inlawrev-3683	291	1	106	106	NUM
inlawrev-3683	291	2	.	.	PUNCT
inlawrev-3683	292	1	see	see	VERB
inlawrev-3683	293	1	i	i	PROPN
inlawrev-3683	293	2	d	d	PROPN
inlawrev-3683	293	3	§	§	PROPN
inlawrev-3683	293	4	6	6	NUM
inlawrev-3683	293	5	-	-	SYM
inlawrev-3683	293	6	3	3	NUM
inlawrev-3683	293	7	-	-	PUNCT
inlawrev-3683	293	8	4	4	NUM
inlawrev-3683	293	9	-	-	SYM
inlawrev-3683	293	10	4.1	4.1	NUM
inlawrev-3683	293	11	(	(	PUNCT
inlawrev-3683	293	12	eff	eff	PROPN
inlawrev-3683	293	13	.	.	PROPN
inlawrev-3683	294	1	april	april	PROPN
inlawrev-3683	294	2	2	2	NUM
inlawrev-3683	294	3	,	,	PUNCT
inlawrev-3683	294	4	2003	2003	NUM
inlawrev-3683	294	5	)	)	PUNCT
inlawrev-3683	294	6	.	.	PUNCT
inlawrev-3683	295	1	107	107	NUM
inlawrev-3683	295	2	.	.	PUNCT
inlawrev-3683	296	1	see	see	VERB
inlawrev-3683	297	1	i	i	PROPN
inlawrev-3683	297	2	d	d	PROPN
inlawrev-3683	297	3	§	§	PROPN
inlawrev-3683	297	4	6	6	NUM
inlawrev-3683	297	5	-	-	SYM
inlawrev-3683	297	6	3	3	NUM
inlawrev-3683	297	7	-	-	PUNCT
inlawrev-3683	297	8	4	4	NUM
inlawrev-3683	297	9	-	-	SYM
inlawrev-3683	297	10	8	8	NUM
inlawrev-3683	297	11	.	.	NOUN
inlawrev-3683	297	12	1	1	NUM
inlawrev-3683	297	13	(	(	PUNCT
inlawrev-3683	297	14	eff	eff	PROPN
inlawrev-3683	297	15	july	july	PROPN
inlawrev-3683	297	16	1	1	NUM
inlawrev-3683	297	17	,	,	PUNCT
inlawrev-3683	297	18	2003	2003	NUM
inlawrev-3683	297	19	)	)	PUNCT
inlawrev-3683	297	20	.	.	PUNCT
inlawrev-3683	298	1	108	108	NUM
inlawrev-3683	298	2	.	.	PUNCT
inlawrev-3683	299	1	i	i	PRON
inlawrev-3683	299	2	d	d	PROPN
inlawrev-3683	299	3	§	§	PROPN
inlawrev-3683	299	4	6	6	NUM
inlawrev-3683	299	5	-	-	SYM
inlawrev-3683	299	6	3.1	3.1	NUM
inlawrev-3683	299	7	-	-	SYM
inlawrev-3683	299	8	18	18	NUM
inlawrev-3683	299	9	-	-	SYM
inlawrev-3683	299	10	8	8	NUM
inlawrev-3683	299	11	(	(	PUNCT
inlawrev-3683	299	12	eff	eff	PROPN
inlawrev-3683	299	13	.	.	PROPN
inlawrev-3683	299	14	april	april	PROPN
inlawrev-3683	299	15	2	2	NUM
inlawrev-3683	299	16	,	,	PUNCT
inlawrev-3683	299	17	2003	2003	NUM
inlawrev-3683	299	18	)	)	PUNCT
inlawrev-3683	299	19	.	.	PUNCT
inlawrev-3683	300	1	2004	2004	NUM
inlawrev-3683	300	2	]	]	PUNCT
inlawrev-3683	300	3	taxation	taxation	NOUN
inlawrev-3683	300	4	1355	1355	NUM
inlawrev-3683	300	5	credits	credit	NOUN
inlawrev-3683	300	6	.	.	PUNCT
inlawrev-3683	300	7	'	'	PUNCT
inlawrev-3683	300	8	''	''	PUNCT
inlawrev-3683	300	9	a.	a.	NOUN
inlawrev-3683	300	10	income	income	NOUN
inlawrev-3683	300	11	tax	tax	NOUN
inlawrev-3683	300	12	credit	credit	NOUN
inlawrev-3683	300	13	extensions.—the	extensions.—the	DET
inlawrev-3683	300	14	general	general	PROPN
inlawrev-3683	300	15	assembly	assembly	NOUN
inlawrev-3683	300	16	extended	extend	VERB
inlawrev-3683	300	17	the	the	DET
inlawrev-3683	300	18	following	follow	VERB
inlawrev-3683	300	19	income	income	NOUN
inlawrev-3683	300	20	tax	tax	NOUN
inlawrev-3683	300	21	credits	credit	NOUN
inlawrev-3683	300	22	.	.	PUNCT
inlawrev-3683	301	1	the	the	DET
inlawrev-3683	301	2	research	research	NOUN
inlawrev-3683	301	3	expense	expense	NOUN
inlawrev-3683	301	4	credit	credit	NOUN
inlawrev-3683	301	5	is	be	AUX
inlawrev-3683	301	6	extended	extend	VERB
inlawrev-3683	301	7	until	until	ADP
inlawrev-3683	301	8	december	december	PROPN
inlawrev-3683	301	9	31	31	NUM
inlawrev-3683	301	10	,	,	PUNCT
inlawrev-3683	301	11	2013."^	2013."^	NUM
inlawrev-3683	301	12	also	also	ADV
inlawrev-3683	301	13	,	,	PUNCT
inlawrev-3683	301	14	the	the	DET
inlawrev-3683	301	15	voluntary	voluntary	ADJ
inlawrev-3683	301	16	remediation	remediation	NOUN
inlawrev-3683	301	17	tax	tax	NOUN
inlawrev-3683	301	18	credit	credit	NOUN
inlawrev-3683	301	19	is	be	AUX
inlawrev-3683	301	20	extended	extend	VERB
inlawrev-3683	301	21	until	until	ADP
inlawrev-3683	301	22	december	december	PROPN
inlawrev-3683	301	23	3	3	NUM
inlawrev-3683	301	24	1,2005	1,2005	ADP
inlawrev-3683	301	25	.	.	PUNCT
inlawrev-3683	301	26	'	'	PUNCT
inlawrev-3683	301	27	"	"	PUNCT
inlawrev-3683	301	28	b.	b.	PROPN
inlawrev-3683	301	29	community	community	PROPN
inlawrev-3683	301	30	revitalization	revitalization	NOUN
inlawrev-3683	301	31	enhancement	enhancement	NOUN
inlawrev-3683	301	32	district	district	NOUN
inlawrev-3683	301	33	tax	tax	NOUN
inlawrev-3683	301	34	credit.—pass	credit.—pass	NOUN
inlawrev-3683	301	35	through	through	ADP
inlawrev-3683	301	36	entities	entity	NOUN
inlawrev-3683	301	37	were	be	AUX
inlawrev-3683	301	38	retroactively	retroactively	ADV
inlawrev-3683	301	39	made	make	VERB
inlawrev-3683	301	40	eligible	eligible	ADJ
inlawrev-3683	301	41	to	to	PART
inlawrev-3683	301	42	receive	receive	VERB
inlawrev-3683	301	43	the	the	DET
inlawrev-3683	301	44	community	community	NOUN
inlawrev-3683	301	45	revitalization	revitalization	NOUN
inlawrev-3683	301	46	enhancement	enhancement	NOUN
inlawrev-3683	301	47	tax	tax	NOUN
inlawrev-3683	301	48	credit	credit	NOUN
inlawrev-3683	301	49	.	.	PUNCT
inlawrev-3683	302	1	"	"	PUNCT
inlawrev-3683	302	2	^	^	PUNCT
inlawrev-3683	302	3	however	however	ADV
inlawrev-3683	302	4	,	,	PUNCT
inlawrev-3683	302	5	a	a	DET
inlawrev-3683	302	6	pass	pass	NOUN
inlawrev-3683	302	7	through	through	ADP
inlawrev-3683	302	8	entity	entity	NOUN
inlawrev-3683	302	9	as	as	SCONJ
inlawrev-3683	302	10	used	use	VERB
inlawrev-3683	302	11	in	in	ADP
inlawrev-3683	302	12	community	community	NOUN
inlawrev-3683	302	13	revitalization	revitalization	NOUN
inlawrev-3683	302	14	enhancement	enhancement	NOUN
inlawrev-3683	302	15	tax	tax	NOUN
inlawrev-3683	302	16	credit	credit	NOUN
inlawrev-3683	302	17	section	section	NOUN
inlawrev-3683	302	18	was	be	AUX
inlawrev-3683	302	19	defined	define	VERB
inlawrev-3683	302	20	as	as	ADP
inlawrev-3683	302	21	a	a	DET
inlawrev-3683	302	22	corporation	corporation	NOUN
inlawrev-3683	302	23	that	that	PRON
inlawrev-3683	302	24	is	be	AUX
inlawrev-3683	302	25	exempt	exempt	ADJ
inlawrev-3683	302	26	from	from	ADP
inlawrev-3683	302	27	the	the	DET
inlawrev-3683	302	28	adjusted	adjust	VERB
inlawrev-3683	302	29	gross	gross	ADJ
inlawrev-3683	302	30	income	income	NOUN
inlawrev-3683	302	31	tax	tax	NOUN
inlawrev-3683	302	32	under	under	ADP
inlawrev-3683	302	33	indiana	indiana	PROPN
inlawrev-3683	302	34	code	code	PROPN
inlawrev-3683	302	35	section	section	NOUN
inlawrev-3683	302	36	6	6	NUM
inlawrev-3683	302	37	-	-	SYM
inlawrev-3683	302	38	3	3	NUM
inlawrev-3683	302	39	-	-	PUNCT
inlawrev-3683	302	40	22.8(2	22.8(2	NUM
inlawrev-3683	302	41	)	)	PUNCT
inlawrev-3683	302	42	,	,	PUNCT
inlawrev-3683	302	43	a	a	DET
inlawrev-3683	302	44	partnership	partnership	NOUN
inlawrev-3683	302	45	,	,	PUNCT
inlawrev-3683	302	46	a	a	DET
inlawrev-3683	302	47	limited	limited	ADJ
inlawrev-3683	302	48	liability	liability	NOUN
inlawrev-3683	302	49	company	company	NOUN
inlawrev-3683	302	50	,	,	PUNCT
inlawrev-3683	302	51	or	or	CCONJ
inlawrev-3683	302	52	a	a	DET
inlawrev-3683	302	53	limited	limited	ADJ
inlawrev-3683	302	54	liability	liability	NOUN
inlawrev-3683	302	55	partnership	partnership	NOUN
inlawrev-3683	302	56	.	.	PUNCT
inlawrev-3683	303	1	"^	"^	PART
inlawrev-3683	303	2	c.	c.	PROPN
inlawrev-3683	303	3	voluntary	voluntary	ADJ
inlawrev-3683	303	4	remediation	remediation	NOUN
inlawrev-3683	303	5	tax	tax	NOUN
inlawrev-3683	303	6	credit.—as	credit.—as	PROPN
inlawrev-3683	303	7	for	for	ADP
inlawrev-3683	303	8	the	the	DET
inlawrev-3683	303	9	voluntary	voluntary	ADJ
inlawrev-3683	303	10	remediation	remediation	NOUN
inlawrev-3683	303	11	tax	tax	NOUN
inlawrev-3683	303	12	credit	credit	NOUN
inlawrev-3683	303	13	,	,	PUNCT
inlawrev-3683	303	14	the	the	DET
inlawrev-3683	303	15	general	general	ADJ
inlawrev-3683	303	16	assembly	assembly	NOUN
inlawrev-3683	303	17	defined	define	VERB
inlawrev-3683	303	18	a	a	DET
inlawrev-3683	303	19	legislative	legislative	ADJ
inlawrev-3683	303	20	body	body	NOUN
inlawrev-3683	303	21	as	as	ADP
inlawrev-3683	303	22	the	the	DET
inlawrev-3683	303	23	city	city	NOUN
inlawrev-3683	303	24	council	council	PROPN
inlawrev-3683	303	25	if	if	SCONJ
inlawrev-3683	303	26	a	a	DET
inlawrev-3683	303	27	voluntary	voluntary	ADJ
inlawrev-3683	303	28	remediation	remediation	NOUN
inlawrev-3683	303	29	property	property	NOUN
inlawrev-3683	303	30	is	be	AUX
inlawrev-3683	303	31	located	locate	VERB
inlawrev-3683	303	32	in	in	ADP
inlawrev-3683	303	33	such	such	ADJ
inlawrev-3683	303	34	city	city	NOUN
inlawrev-3683	303	35	.	.	PUNCT
inlawrev-3683	304	1	"	"	PUNCT
inlawrev-3683	304	2	'	'	PUNCT
inlawrev-3683	304	3	*	*	PUNCT
inlawrev-3683	304	4	similarly	similarly	ADV
inlawrev-3683	304	5	,	,	PUNCT
inlawrev-3683	304	6	a	a	DET
inlawrev-3683	304	7	legislative	legislative	ADJ
inlawrev-3683	304	8	body	body	NOUN
inlawrev-3683	304	9	is	be	AUX
inlawrev-3683	304	10	defined	define	VERB
inlawrev-3683	304	11	as	as	ADP
inlawrev-3683	304	12	the	the	DET
inlawrev-3683	304	13	"	"	PUNCT
inlawrev-3683	304	14	county	county	NOUN
inlawrev-3683	304	15	council	council	NOUN
inlawrev-3683	304	16	"	"	PUNCT
inlawrev-3683	304	17	if	if	SCONJ
inlawrev-3683	304	18	such	such	ADJ
inlawrev-3683	304	19	remediation	remediation	NOUN
inlawrev-3683	304	20	property	property	NOUN
inlawrev-3683	304	21	is	be	AUX
inlawrev-3683	304	22	located	locate	VERB
inlawrev-3683	304	23	in	in	ADP
inlawrev-3683	304	24	that	that	DET
inlawrev-3683	304	25	county	county	NOUN
inlawrev-3683	304	26	and	and	CCONJ
inlawrev-3683	304	27	not	not	PART
inlawrev-3683	304	28	in	in	ADP
inlawrev-3683	304	29	a	a	DET
inlawrev-3683	304	30	city	city	NOUN
inlawrev-3683	304	31	.	.	PUNCT
inlawrev-3683	305	1	"^	"^	VERB
inlawrev-3683	305	2	the	the	DET
inlawrev-3683	305	3	general	general	ADJ
inlawrev-3683	305	4	assembly	assembly	NOUN
inlawrev-3683	305	5	added	add	VERB
inlawrev-3683	305	6	a	a	DET
inlawrev-3683	305	7	provision	provision	NOUN
inlawrev-3683	305	8	to	to	ADP
inlawrev-3683	305	9	the	the	DET
inlawrev-3683	305	10	definition	definition	NOUN
inlawrev-3683	305	11	of	of	ADP
inlawrev-3683	305	12	"	"	PUNCT
inlawrev-3683	305	13	qualified	qualified	ADJ
inlawrev-3683	305	14	investment	investment	NOUN
inlawrev-3683	305	15	"	"	PUNCT
inlawrev-3683	305	16	such	such	ADJ
inlawrev-3683	305	17	that	that	SCONJ
inlawrev-3683	305	18	costs	cost	NOUN
inlawrev-3683	305	19	incurred	incur	VERB
inlawrev-3683	305	20	in	in	ADP
inlawrev-3683	305	21	indiana	indiana	PROPN
inlawrev-3683	305	22	due	due	ADP
inlawrev-3683	305	23	to	to	ADP
inlawrev-3683	305	24	the	the	DET
inlawrev-3683	305	25	remediation	remediation	NOUN
inlawrev-3683	305	26	of	of	ADP
inlawrev-3683	305	27	a	a	DET
inlawrev-3683	305	28	brownfield	brownfield	NOUN
inlawrev-3683	305	29	,	,	PUNCT
inlawrev-3683	305	30	which	which	PRON
inlawrev-3683	305	31	are	be	AUX
inlawrev-3683	305	32	not	not	PART
inlawrev-3683	305	33	paid	pay	VERB
inlawrev-3683	305	34	from	from	ADP
inlawrev-3683	305	35	state	state	NOUN
inlawrev-3683	305	36	financial	financial	ADJ
inlawrev-3683	305	37	assistance	assistance	NOUN
inlawrev-3683	305	38	,	,	PUNCT
inlawrev-3683	305	39	will	will	AUX
inlawrev-3683	305	40	result	result	VERB
inlawrev-3683	305	41	in	in	ADP
inlawrev-3683	305	42	taxable	taxable	ADJ
inlawrev-3683	305	43	income	income	NOUN
inlawrev-3683	305	44	to	to	ADP
inlawrev-3683	305	45	any	any	DET
inlawrev-3683	305	46	other	other	ADJ
inlawrev-3683	305	47	indiana	indiana	PROPN
inlawrev-3683	305	48	taxpayer	taxpayer	PROPN
inlawrev-3683	305	49	.	.	PUNCT
inlawrev-3683	306	1	"^	"^	VERB
inlawrev-3683	306	2	another	another	DET
inlawrev-3683	306	3	provision	provision	NOUN
inlawrev-3683	306	4	was	be	AUX
inlawrev-3683	306	5	added	add	VERB
inlawrev-3683	306	6	allowing	allow	VERB
inlawrev-3683	306	7	a	a	DET
inlawrev-3683	306	8	taxpayer	taxpayer	NOUN
inlawrev-3683	306	9	to	to	PART
inlawrev-3683	306	10	carry	carry	VERB
inlawrev-3683	306	11	back	back	ADP
inlawrev-3683	306	12	any	any	DET
inlawrev-3683	306	13	unused	unused	ADJ
inlawrev-3683	306	14	voluntary	voluntary	ADJ
inlawrev-3683	306	15	remediation	remediation	NOUN
inlawrev-3683	306	16	tax	tax	NOUN
inlawrev-3683	306	17	credit	credit	NOUN
inlawrev-3683	306	18	to	to	ADP
inlawrev-3683	306	19	the	the	DET
inlawrev-3683	306	20	immediately	immediately	ADV
inlawrev-3683	306	21	preceding	precede	VERB
inlawrev-3683	306	22	taxable	taxable	ADJ
inlawrev-3683	306	23	year	year	NOUN
inlawrev-3683	306	24	before	before	SCONJ
inlawrev-3683	306	25	the	the	DET
inlawrev-3683	306	26	credit	credit	NOUN
inlawrev-3683	306	27	is	be	AUX
inlawrev-3683	306	28	initially	initially	ADV
inlawrev-3683	306	29	claimed	claim	VERB
inlawrev-3683	306	30	.	.	PUNCT
inlawrev-3683	307	1	"^	"^	VERB
inlawrev-3683	308	1	further	far	ADV
inlawrev-3683	308	2	,	,	PUNCT
inlawrev-3683	308	3	the	the	DET
inlawrev-3683	308	4	voluntary	voluntary	ADJ
inlawrev-3683	308	5	remediation	remediation	NOUN
inlawrev-3683	308	6	tax	tax	NOUN
inlawrev-3683	308	7	credit	credit	NOUN
inlawrev-3683	308	8	was	be	AUX
inlawrev-3683	308	9	extended	extend	VERB
inlawrev-3683	308	10	until	until	ADP
inlawrev-3683	308	11	december	december	PROPN
inlawrev-3683	308	12	31	31	NUM
inlawrev-3683	308	13	,	,	PUNCT
inlawrev-3683	308	14	2005	2005	NUM
inlawrev-3683	308	15	.	.	PUNCT
inlawrev-3683	309	1	"	"	PUNCT
inlawrev-3683	309	2	'	'	PUNCT
inlawrev-3683	309	3	d.	d.	PROPN
inlawrev-3683	309	4	venture	venture	PROPN
inlawrev-3683	309	5	capital	capital	PROPN
inlawrev-3683	309	6	investment	investment	NOUN
inlawrev-3683	309	7	tax	tax	NOUN
inlawrev-3683	309	8	credit.—the	credit.—the	DET
inlawrev-3683	309	9	general	general	PROPN
inlawrev-3683	309	10	assembly	assembly	PROPN
inlawrev-3683	309	11	added	add	VERB
inlawrev-3683	309	12	a	a	DET
inlawrev-3683	309	13	provision	provision	NOUN
inlawrev-3683	309	14	retroactively	retroactively	ADV
inlawrev-3683	309	15	entitling	entitle	VERB
inlawrev-3683	309	16	pass	pass	NOUN
inlawrev-3683	309	17	through	through	ADP
inlawrev-3683	309	18	entities	entity	NOUN
inlawrev-3683	309	19	to	to	PART
inlawrev-3683	309	20	become	become	VERB
inlawrev-3683	309	21	eligible	eligible	ADJ
inlawrev-3683	309	22	for	for	ADP
inlawrev-3683	309	23	the	the	DET
inlawrev-3683	309	24	venture	venture	NOUN
inlawrev-3683	309	25	capital	capital	NOUN
inlawrev-3683	309	26	investment	investment	NOUN
inlawrev-3683	309	27	tax	tax	NOUN
inlawrev-3683	309	28	credit	credit	NOUN
inlawrev-3683	309	29	.	.	PUNCT
inlawrev-3683	310	1	"^	"^	VERB
inlawrev-3683	310	2	further	far	ADV
inlawrev-3683	311	1	,	,	PUNCT
inlawrev-3683	311	2	to	to	PART
inlawrev-3683	311	3	be	be	AUX
inlawrev-3683	311	4	entitled	entitle	VERB
inlawrev-3683	311	5	to	to	ADP
inlawrev-3683	311	6	full	full	ADJ
inlawrev-3683	311	7	20	20	NUM
inlawrev-3683	311	8	%	%	NOUN
inlawrev-3683	311	9	ofthe	ofthe	NOUN
inlawrev-3683	311	10	amount	amount	NOUN
inlawrev-3683	311	11	of	of	ADP
inlawrev-3683	311	12	the	the	DET
inlawrev-3683	311	13	qualified	qualified	ADJ
inlawrev-3683	311	14	investment	investment	NOUN
inlawrev-3683	311	15	capital	capital	NOUN
inlawrev-3683	311	16	provided	provide	VERB
inlawrev-3683	311	17	to	to	ADP
inlawrev-3683	311	18	a	a	DET
inlawrev-3683	311	19	qualified	qualified	ADJ
inlawrev-3683	311	20	indiana	indiana	PROPN
inlawrev-3683	311	21	business,'^^	business,'^^	ADP
inlawrev-3683	311	22	a	a	DET
inlawrev-3683	311	23	taxpayer	taxpayer	NOUN
inlawrev-3683	311	24	must	must	AUX
inlawrev-3683	311	25	,	,	PUNCT
inlawrev-3683	311	26	in	in	ADP
inlawrev-3683	311	27	addition	addition	NOUN
inlawrev-3683	311	28	to	to	ADP
inlawrev-3683	311	29	providing	provide	VERB
inlawrev-3683	311	30	such	such	ADJ
inlawrev-3683	311	31	investment	investment	NOUN
inlawrev-3683	311	32	to	to	ADP
inlawrev-3683	311	33	a	a	DET
inlawrev-3683	311	34	qualified	qualified	ADJ
inlawrev-3683	311	35	indiana	indiana	PROPN
inlawrev-3683	311	36	business	business	NOUN
inlawrev-3683	311	37	,	,	PUNCT
inlawrev-3683	311	38	provide	provide	VERB
inlawrev-3683	311	39	the	the	DET
inlawrev-3683	311	40	department	department	NOUN
inlawrev-3683	311	41	of	of	ADP
inlawrev-3683	311	42	commerce	commerce	PROPN
inlawrev-3683	311	43	with	with	ADP
inlawrev-3683	311	44	a	a	DET
inlawrev-3683	311	45	proposed	propose	VERB
inlawrev-3683	311	46	investment	investment	NOUN
inlawrev-3683	311	47	plan	plan	NOUN
inlawrev-3683	311	48	,	,	PUNCT
inlawrev-3683	311	49	which	which	DET
inlawrev-3683	311	50	plan	plan	NOUN
inlawrev-3683	311	51	must	must	AUX
inlawrev-3683	311	52	be	be	AUX
inlawrev-3683	311	53	approved	approve	VERB
inlawrev-3683	311	54	by	by	ADP
inlawrev-3683	311	55	the	the	DET
inlawrev-3683	311	56	department	department	NOUN
inlawrev-3683	311	57	of	of	ADP
inlawrev-3683	311	58	109	109	NUM
inlawrev-3683	311	59	.	.	PUNCT
inlawrev-3683	312	1	see	see	VERB
inlawrev-3683	312	2	i	i	PRON
inlawrev-3683	312	3	d.	d.	PROPN
inlawrev-3683	312	4	§	§	PROPN
inlawrev-3683	312	5	6	6	NUM
inlawrev-3683	312	6	-	-	SYM
inlawrev-3683	312	7	3.1	3.1	NUM
inlawrev-3683	312	8	-	-	SYM
inlawrev-3683	312	9	24	24	NUM
inlawrev-3683	312	10	-	-	SYM
inlawrev-3683	312	11	12	12	NUM
inlawrev-3683	312	12	(	(	PUNCT
inlawrev-3683	312	13	retroactive	retroactive	ADJ
inlawrev-3683	312	14	to	to	ADP
inlawrev-3683	312	15	jan	jan	PROPN
inlawrev-3683	312	16	.	.	PROPN
inlawrev-3683	312	17	1	1	NUM
inlawrev-3683	312	18	,	,	PUNCT
inlawrev-3683	312	19	2003	2003	NUM
inlawrev-3683	312	20	)	)	PUNCT
inlawrev-3683	312	21	.	.	PUNCT
inlawrev-3683	313	1	110	110	NUM
inlawrev-3683	313	2	.	.	PUNCT
inlawrev-3683	314	1	/j	/j	INTJ
inlawrev-3683	314	2	.	.	PUNCT
inlawrev-3683	315	1	§	§	PROPN
inlawrev-3683	315	2	6	6	NUM
inlawrev-3683	315	3	-	-	SYM
inlawrev-3683	315	4	3	3	NUM
inlawrev-3683	315	5	.	.	NOUN
inlawrev-3683	315	6	1	1	NUM
inlawrev-3683	315	7	-	-	SYM
inlawrev-3683	315	8	4	4	NUM
inlawrev-3683	315	9	-	-	SYM
inlawrev-3683	315	10	6	6	NUM
inlawrev-3683	315	11	(	(	PUNCT
inlawrev-3683	315	12	eff	eff	PROPN
inlawrev-3683	315	13	.	.	PROPN
inlawrev-3683	315	14	july	july	PROPN
inlawrev-3683	315	15	1	1	NUM
inlawrev-3683	315	16	2003	2003	NUM
inlawrev-3683	315	17	)	)	PUNCT
inlawrev-3683	315	18	.	.	PUNCT
inlawrev-3683	316	1	111	111	NUM
inlawrev-3683	316	2	.	.	PUNCT
inlawrev-3683	317	1	m	m	AUX
inlawrev-3683	317	2	§	§	PROPN
inlawrev-3683	317	3	6	6	NUM
inlawrev-3683	317	4	-	-	SYM
inlawrev-3683	317	5	3.1	3.1	NUM
inlawrev-3683	317	6	-	-	PUNCT
inlawrev-3683	317	7	23	23	NUM
inlawrev-3683	317	8	-	-	SYM
inlawrev-3683	317	9	16	16	NUM
inlawrev-3683	317	10	(	(	PUNCT
inlawrev-3683	317	11	eff	eff	PROPN
inlawrev-3683	317	12	.	.	PUNCT
inlawrev-3683	317	13	jan	jan	PROPN
inlawrev-3683	317	14	.	.	PROPN
inlawrev-3683	317	15	1	1	NUM
inlawrev-3683	317	16	,	,	PUNCT
inlawrev-3683	317	17	2004	2004	NUM
inlawrev-3683	317	18	)	)	PUNCT
inlawrev-3683	317	19	.	.	PUNCT
inlawrev-3683	318	1	1	1	NUM
inlawrev-3683	318	2	12	12	NUM
inlawrev-3683	318	3	.	.	PUNCT
inlawrev-3683	319	1	see	see	VERB
inlawrev-3683	319	2	i	i	PRON
inlawrev-3683	319	3	d.	d.	PROPN
inlawrev-3683	319	4	§	§	PROPN
inlawrev-3683	319	5	6	6	NUM
inlawrev-3683	319	6	-	-	SYM
inlawrev-3683	319	7	3.1	3.1	NUM
inlawrev-3683	319	8	-	-	SYM
inlawrev-3683	319	9	19	19	NUM
inlawrev-3683	319	10	-	-	SYM
inlawrev-3683	319	11	3	3	NUM
inlawrev-3683	319	12	(	(	PUNCT
inlawrev-3683	319	13	retroactive	retroactive	ADJ
inlawrev-3683	319	14	to	to	ADP
inlawrev-3683	319	15	jan	jan	PROPN
inlawrev-3683	319	16	.	.	PROPN
inlawrev-3683	319	17	1	1	NUM
inlawrev-3683	319	18	,	,	PUNCT
inlawrev-3683	319	19	2003	2003	NUM
inlawrev-3683	319	20	)	)	PUNCT
inlawrev-3683	319	21	.	.	PUNCT
inlawrev-3683	320	1	113	113	NUM
inlawrev-3683	320	2	.	.	PUNCT
inlawrev-3683	321	1	i	i	PRON
inlawrev-3683	321	2	d	d	PROPN
inlawrev-3683	321	3	1	1	NUM
inlawrev-3683	321	4	14	14	NUM
inlawrev-3683	321	5	.	.	PUNCT
inlawrev-3683	322	1	see	see	VERB
inlawrev-3683	323	1	i	i	PROPN
inlawrev-3683	323	2	d	d	PROPN
inlawrev-3683	323	3	§	§	PROPN
inlawrev-3683	323	4	6	6	NUM
inlawrev-3683	323	5	-	-	SYM
inlawrev-3683	323	6	3.1	3.1	NUM
inlawrev-3683	323	7	-	-	PUNCT
inlawrev-3683	323	8	23	23	NUM
inlawrev-3683	323	9	-	-	SYM
inlawrev-3683	323	10	1.5	1.5	NUM
inlawrev-3683	323	11	(	(	PUNCT
inlawrev-3683	323	12	eff	eff	PROPN
inlawrev-3683	323	13	.	.	PUNCT
inlawrev-3683	323	14	jan	jan	PROPN
inlawrev-3683	323	15	.	.	PROPN
inlawrev-3683	323	16	1	1	NUM
inlawrev-3683	323	17	,	,	PUNCT
inlawrev-3683	323	18	2004	2004	NUM
inlawrev-3683	323	19	)	)	PUNCT
inlawrev-3683	323	20	.	.	PUNCT
inlawrev-3683	324	1	1	1	NUM
inlawrev-3683	324	2	15	15	NUM
inlawrev-3683	324	3	.	.	PUNCT
inlawrev-3683	325	1	see	see	VERB
inlawrev-3683	325	2	i	i	PRON
inlawrev-3683	325	3	d.	d.	PROPN
inlawrev-3683	325	4	1	1	NUM
inlawrev-3683	325	5	1	1	NUM
inlawrev-3683	325	6	6	6	NUM
inlawrev-3683	325	7	.	.	PUNCT
inlawrev-3683	326	1	see	see	VERB
inlawrev-3683	326	2	i	i	PROPN
inlawrev-3683	326	3	d	d	PROPN
inlawrev-3683	326	4	§	§	PROPN
inlawrev-3683	326	5	6	6	NUM
inlawrev-3683	326	6	-	-	SYM
inlawrev-3683	326	7	3.1	3.1	NUM
inlawrev-3683	326	8	-23	-23	NUM
inlawrev-3683	326	9	-	-	PUNCT
inlawrev-3683	326	10	3	3	NUM
inlawrev-3683	326	11	(	(	PUNCT
inlawrev-3683	326	12	eff	eff	PROPN
inlawrev-3683	326	13	.	.	PUNCT
inlawrev-3683	327	1	jan	jan	PROPN
inlawrev-3683	327	2	.	.	PROPN
inlawrev-3683	327	3	1	1	NUM
inlawrev-3683	327	4	,	,	PUNCT
inlawrev-3683	327	5	2004	2004	NUM
inlawrev-3683	327	6	)	)	PUNCT
inlawrev-3683	327	7	.	.	PUNCT
inlawrev-3683	328	1	1	1	NUM
inlawrev-3683	328	2	17	17	NUM
inlawrev-3683	328	3	.	.	PUNCT
inlawrev-3683	329	1	see	see	VERB
inlawrev-3683	329	2	i	i	PRON
inlawrev-3683	329	3	d.	d.	PROPN
inlawrev-3683	329	4	§	§	PROPN
inlawrev-3683	329	5	6	6	NUM
inlawrev-3683	329	6	-	-	SYM
inlawrev-3683	329	7	3.1	3.1	NUM
inlawrev-3683	329	8	-	-	PUNCT
inlawrev-3683	329	9	23	23	NUM
inlawrev-3683	329	10	-	-	SYM
inlawrev-3683	329	11	1	1	NUM
inlawrev-3683	329	12	1	1	NUM
inlawrev-3683	329	13	(	(	PUNCT
inlawrev-3683	329	14	eff	eff	PROPN
inlawrev-3683	329	15	.	.	PUNCT
inlawrev-3683	329	16	jan	jan	PROPN
inlawrev-3683	329	17	.	.	PROPN
inlawrev-3683	329	18	1	1	NUM
inlawrev-3683	329	19	.	.	NUM
inlawrev-3683	329	20	2002	2002	NUM
inlawrev-3683	329	21	)	)	PUNCT
inlawrev-3683	330	1	(	(	PUNCT
inlawrev-3683	330	2	this	this	PRON
inlawrev-3683	330	3	is	be	AUX
inlawrev-3683	330	4	in	in	ADP
inlawrev-3683	330	5	addition	addition	NOUN
inlawrev-3683	330	6	to	to	ADP
inlawrev-3683	330	7	the	the	DET
inlawrev-3683	330	8	previous	previous	ADJ
inlawrev-3683	330	9	provision	provision	NOUN
inlawrev-3683	330	10	allowing	allow	VERB
inlawrev-3683	330	11	for	for	ADP
inlawrev-3683	330	12	a	a	DET
inlawrev-3683	330	13	fiver	fiver	ADJ
inlawrev-3683	330	14	year	year	NOUN
inlawrev-3683	330	15	carry	carry	VERB
inlawrev-3683	330	16	forward	forward	ADV
inlawrev-3683	330	17	of	of	ADP
inlawrev-3683	330	18	any	any	DET
inlawrev-3683	330	19	unused	unused	ADJ
inlawrev-3683	330	20	voluntary	voluntary	ADJ
inlawrev-3683	330	21	remediation	remediation	NOUN
inlawrev-3683	330	22	tax	tax	NOUN
inlawrev-3683	330	23	credit	credit	NOUN
inlawrev-3683	330	24	.	.	PUNCT
inlawrev-3683	330	25	)	)	PUNCT
inlawrev-3683	330	26	.	.	PUNCT
inlawrev-3683	331	1	118	118	NUM
inlawrev-3683	331	2	.	.	PUNCT
inlawrev-3683	332	1	i	i	PRON
inlawrev-3683	332	2	d	d	PROPN
inlawrev-3683	332	3	§	§	PROPN
inlawrev-3683	332	4	6	6	NUM
inlawrev-3683	332	5	-	-	SYM
inlawrev-3683	332	6	3.1	3.1	NUM
inlawrev-3683	332	7	-	-	PUNCT
inlawrev-3683	332	8	23	23	NUM
inlawrev-3683	332	9	-	-	SYM
inlawrev-3683	332	10	16	16	NUM
inlawrev-3683	332	11	(	(	PUNCT
inlawrev-3683	332	12	eff	eff	PROPN
inlawrev-3683	332	13	.	.	PUNCT
inlawrev-3683	332	14	jan	jan	PROPN
inlawrev-3683	332	15	.	.	PROPN
inlawrev-3683	332	16	1	1	NUM
inlawrev-3683	332	17	,	,	PUNCT
inlawrev-3683	332	18	2004	2004	NUM
inlawrev-3683	332	19	)	)	PUNCT
inlawrev-3683	332	20	.	.	PUNCT
inlawrev-3683	333	1	1	1	NUM
inlawrev-3683	333	2	19	19	NUM
inlawrev-3683	333	3	.	.	PUNCT
inlawrev-3683	334	1	see	see	VERB
inlawrev-3683	335	1	i	i	PROPN
inlawrev-3683	335	2	d	d	PROPN
inlawrev-3683	335	3	§	§	PROPN
inlawrev-3683	335	4	6	6	NUM
inlawrev-3683	335	5	-	-	SYM
inlawrev-3683	335	6	3.1	3.1	NUM
inlawrev-3683	335	7	-	-	SYM
inlawrev-3683	335	8	24	24	NUM
inlawrev-3683	335	9	-	-	SYM
inlawrev-3683	335	10	5	5	NUM
inlawrev-3683	335	11	(	(	PUNCT
inlawrev-3683	335	12	retroactive	retroactive	ADJ
inlawrev-3683	335	13	to	to	ADP
inlawrev-3683	335	14	jan	jan	PROPN
inlawrev-3683	335	15	.	.	PROPN
inlawrev-3683	335	16	1	1	NUM
inlawrev-3683	335	17	,	,	PUNCT
inlawrev-3683	335	18	2003	2003	NUM
inlawrev-3683	335	19	)	)	PUNCT
inlawrev-3683	335	20	.	.	PUNCT
inlawrev-3683	336	1	120	120	NUM
inlawrev-3683	336	2	.	.	PUNCT
inlawrev-3683	336	3	see	see	VERB
inlawrev-3683	336	4	i	i	PROPN
inlawrev-3683	336	5	d	d	PROPN
inlawrev-3683	336	6	§	§	PROPN
inlawrev-3683	336	7	6	6	NUM
inlawrev-3683	336	8	-	-	SYM
inlawrev-3683	336	9	3.1	3.1	NUM
inlawrev-3683	336	10	-	-	SYM
inlawrev-3683	336	11	24	24	NUM
inlawrev-3683	336	12	-	-	PUNCT
inlawrev-3683	336	13	10	10	NUM
inlawrev-3683	336	14	.	.	PUNCT
inlawrev-3683	337	1	1356	1356	NUM
inlawrev-3683	337	2	indiana	indiana	PROPN
inlawrev-3683	337	3	law	law	PROPN
inlawrev-3683	337	4	review	review	NOUN
inlawrev-3683	338	1	[	[	X
inlawrev-3683	338	2	vol	vol	NOUN
inlawrev-3683	338	3	.	.	PUNCT
inlawrev-3683	339	1	37:1343	37:1343	PROPN
inlawrev-3683	339	2	commerce	commerce	NOUN
inlawrev-3683	339	3	and	and	CCONJ
inlawrev-3683	339	4	be	be	AUX
inlawrev-3683	339	5	executed	execute	VERB
inlawrev-3683	339	6	within	within	ADP
inlawrev-3683	339	7	two	two	NUM
inlawrev-3683	339	8	years	year	NOUN
inlawrev-3683	339	9	of	of	ADP
inlawrev-3683	339	10	the	the	DET
inlawrev-3683	339	11	approval	approval	NOUN
inlawrev-3683	339	12	in	in	ADP
inlawrev-3683	339	13	order	order	NOUN
inlawrev-3683	339	14	to	to	PART
inlawrev-3683	339	15	be	be	AUX
inlawrev-3683	339	16	eligible	eligible	ADJ
inlawrev-3683	339	17	for	for	ADP
inlawrev-3683	339	18	the	the	DET
inlawrev-3683	339	19	credit	credit	NOUN
inlawrev-3683	339	20	.	.	PUNCT
inlawrev-3683	340	1	'^	'^	NOUN
inlawrev-3683	340	2	'	'	PUNCT
inlawrev-3683	340	3	the	the	DET
inlawrev-3683	340	4	filing	filing	NOUN
inlawrev-3683	340	5	must	must	AUX
inlawrev-3683	340	6	include	include	VERB
inlawrev-3683	340	7	:	:	PUNCT
inlawrev-3683	340	8	the	the	DET
inlawrev-3683	340	9	name	name	NOUN
inlawrev-3683	340	10	and	and	CCONJ
inlawrev-3683	340	11	address	address	NOUN
inlawrev-3683	340	12	of	of	ADP
inlawrev-3683	340	13	the	the	DET
inlawrev-3683	340	14	taxpayer	taxpayer	NOUN
inlawrev-3683	340	15	;	;	PUNCT
inlawrev-3683	340	16	the	the	DET
inlawrev-3683	340	17	name	name	NOUN
inlawrev-3683	340	18	and	and	CCONJ
inlawrev-3683	340	19	address	address	NOUN
inlawrev-3683	340	20	of	of	ADP
inlawrev-3683	340	21	each	each	DET
inlawrev-3683	340	22	proposed	propose	VERB
inlawrev-3683	340	23	recipient	recipient	NOUN
inlawrev-3683	340	24	of	of	ADP
inlawrev-3683	340	25	the	the	DET
inlawrev-3683	340	26	taxpayer	taxpayer	NOUN
inlawrev-3683	340	27	's	's	PART
inlawrev-3683	340	28	proposed	propose	VERB
inlawrev-3683	340	29	investment	investment	NOUN
inlawrev-3683	340	30	;	;	PUNCT
inlawrev-3683	340	31	the	the	DET
inlawrev-3683	340	32	amount	amount	NOUN
inlawrev-3683	340	33	of	of	ADP
inlawrev-3683	340	34	the	the	DET
inlawrev-3683	340	35	proposed	propose	VERB
inlawrev-3683	340	36	investment	investment	NOUN
inlawrev-3683	340	37	;	;	PUNCT
inlawrev-3683	340	38	a	a	DET
inlawrev-3683	340	39	copy	copy	NOUN
inlawrev-3683	340	40	of	of	ADP
inlawrev-3683	340	41	the	the	DET
inlawrev-3683	340	42	certification	certification	NOUN
inlawrev-3683	340	43	issued	issue	VERB
inlawrev-3683	340	44	by	by	ADP
inlawrev-3683	340	45	the	the	DET
inlawrev-3683	340	46	department	department	NOUN
inlawrev-3683	340	47	ofcommerce	ofcommerce	NOUN
inlawrev-3683	340	48	that	that	SCONJ
inlawrev-3683	340	49	the	the	DET
inlawrev-3683	340	50	proposed	propose	VERB
inlawrev-3683	340	51	recipient	recipient	NOUN
inlawrev-3683	340	52	is	be	AUX
inlawrev-3683	340	53	a	a	DET
inlawrev-3683	340	54	qualified	qualified	ADJ
inlawrev-3683	340	55	indiana	indiana	PROPN
inlawrev-3683	340	56	business	business	NOUN
inlawrev-3683	340	57	;	;	PUNCT
inlawrev-3683	340	58	and	and	CCONJ
inlawrev-3683	340	59	,	,	PUNCT
inlawrev-3683	340	60	any	any	DET
inlawrev-3683	340	61	other	other	ADJ
inlawrev-3683	340	62	information	information	NOUN
inlawrev-3683	340	63	required	require	VERB
inlawrev-3683	340	64	by	by	ADP
inlawrev-3683	340	65	the	the	DET
inlawrev-3683	340	66	department	department	PROPN
inlawrev-3683	340	67	of	of	ADP
inlawrev-3683	340	68	commerce	commerce	PROPN
inlawrev-3683	340	69	.	.	PUNCT
inlawrev-3683	341	1	'	'	PUNCT
inlawrev-3683	341	2	^^	^^	PUNCT
inlawrev-3683	341	3	accompanying	accompany	VERB
inlawrev-3683	341	4	the	the	DET
inlawrev-3683	341	5	investment	investment	NOUN
inlawrev-3683	341	6	plan	plan	NOUN
inlawrev-3683	341	7	filing	filing	NOUN
inlawrev-3683	341	8	requirement	requirement	NOUN
inlawrev-3683	341	9	is	be	AUX
inlawrev-3683	341	10	a	a	DET
inlawrev-3683	341	11	provision	provision	NOUN
inlawrev-3683	341	12	prohibiting	prohibit	VERB
inlawrev-3683	341	13	the	the	DET
inlawrev-3683	341	14	department	department	NOUN
inlawrev-3683	341	15	of	of	ADP
inlawrev-3683	341	16	commerce	commerce	PROPN
inlawrev-3683	341	17	from	from	ADP
inlawrev-3683	341	18	certifying	certify	VERB
inlawrev-3683	341	19	such	such	ADJ
inlawrev-3683	341	20	plan	plan	NOUN
inlawrev-3683	341	21	if	if	SCONJ
inlawrev-3683	341	22	the	the	DET
inlawrev-3683	341	23	total	total	ADJ
inlawrev-3683	341	24	amount	amount	NOUN
inlawrev-3683	341	25	ofcredits	ofcredit	NOUN
inlawrev-3683	341	26	will	will	AUX
inlawrev-3683	341	27	be	be	AUX
inlawrev-3683	341	28	in	in	ADP
inlawrev-3683	341	29	excess	excess	ADJ
inlawrev-3683	341	30	often	often	ADV
inlawrev-3683	341	31	million	million	NUM
inlawrev-3683	341	32	dollars	dollar	NOUN
inlawrev-3683	341	33	in	in	ADP
inlawrev-3683	341	34	any	any	DET
inlawrev-3683	341	35	one	one	NUM
inlawrev-3683	341	36	calendar	calendar	NOUN
inlawrev-3683	341	37	year	year	NOUN
inlawrev-3683	341	38	.	.	PUNCT
inlawrev-3683	342	1	'^^	'^^	PROPN
inlawrev-3683	342	2	the	the	DET
inlawrev-3683	342	3	taxpayer	taxpayer	NOUN
inlawrev-3683	342	4	receiving	receive	VERB
inlawrev-3683	342	5	an	an	DET
inlawrev-3683	342	6	approval	approval	NOUN
inlawrev-3683	342	7	from	from	ADP
inlawrev-3683	342	8	the	the	DET
inlawrev-3683	342	9	department	department	PROPN
inlawrev-3683	342	10	of	of	ADP
inlawrev-3683	342	11	commerce	commerce	PROPN
inlawrev-3683	342	12	for	for	ADP
inlawrev-3683	342	13	their	their	PRON
inlawrev-3683	342	14	investment	investment	NOUN
inlawrev-3683	342	15	plan	plan	NOUN
inlawrev-3683	342	16	must	must	AUX
inlawrev-3683	342	17	submit	submit	VERB
inlawrev-3683	342	18	a	a	DET
inlawrev-3683	342	19	copy	copy	NOUN
inlawrev-3683	342	20	of	of	ADP
inlawrev-3683	342	21	the	the	DET
inlawrev-3683	342	22	certificate	certificate	NOUN
inlawrev-3683	342	23	to	to	ADP
inlawrev-3683	342	24	the	the	DET
inlawrev-3683	342	25	department	department	NOUN
inlawrev-3683	342	26	when	when	SCONJ
inlawrev-3683	342	27	filing	file	VERB
inlawrev-3683	342	28	their	their	PRON
inlawrev-3683	342	29	tax	tax	NOUN
inlawrev-3683	342	30	return	return	NOUN
inlawrev-3683	342	31	and	and	CCONJ
inlawrev-3683	342	32	claiming	claim	VERB
inlawrev-3683	342	33	the	the	DET
inlawrev-3683	342	34	credit	credit	NOUN
inlawrev-3683	342	35	.	.	PUNCT
inlawrev-3683	343	1	'^	'^	PROPN
inlawrev-3683	343	2	'	'	VERB
inlawrev-3683	343	3	*	*	NOUN
inlawrev-3683	343	4	in	in	ADP
inlawrev-3683	343	5	addition	addition	NOUN
inlawrev-3683	343	6	,	,	PUNCT
inlawrev-3683	343	7	the	the	DET
inlawrev-3683	343	8	indiana	indiana	PROPN
inlawrev-3683	343	9	general	general	PROPN
inlawrev-3683	343	10	assembly	assembly	PROPN
inlawrev-3683	343	11	clarified	clarify	VERB
inlawrev-3683	343	12	that	that	SCONJ
inlawrev-3683	343	13	,	,	PUNCT
inlawrev-3683	343	14	while	while	SCONJ
inlawrev-3683	343	15	a	a	DET
inlawrev-3683	343	16	taxpayer	taxpayer	NOUN
inlawrev-3683	343	17	is	be	AUX
inlawrev-3683	343	18	not	not	PART
inlawrev-3683	343	19	entitled	entitle	VERB
inlawrev-3683	343	20	to	to	ADP
inlawrev-3683	343	21	a	a	DET
inlawrev-3683	343	22	credit	credit	NOUN
inlawrev-3683	343	23	for	for	ADP
inlawrev-3683	343	24	providing	provide	VERB
inlawrev-3683	343	25	qualified	qualified	ADJ
inlawrev-3683	343	26	investment	investment	NOUN
inlawrev-3683	343	27	capital	capital	NOUN
inlawrev-3683	343	28	to	to	ADP
inlawrev-3683	343	29	a	a	DET
inlawrev-3683	343	30	qualified	qualified	ADJ
inlawrev-3683	343	31	indiana	indiana	PROPN
inlawrev-3683	343	32	business	business	NOUN
inlawrev-3683	343	33	after	after	ADP
inlawrev-3683	343	34	december	december	PROPN
inlawrev-3683	343	35	3	3	NUM
inlawrev-3683	343	36	1	1	NUM
inlawrev-3683	343	37	,	,	PUNCT
inlawrev-3683	343	38	2008	2008	NUM
inlawrev-3683	343	39	,	,	PUNCT
inlawrev-3683	343	40	taking	take	VERB
inlawrev-3683	343	41	such	such	ADJ
inlawrev-3683	343	42	action	action	NOUN
inlawrev-3683	343	43	may	may	AUX
inlawrev-3683	343	44	not	not	PART
inlawrev-3683	343	45	be	be	AUX
inlawrev-3683	343	46	construed	construe	VERB
inlawrev-3683	343	47	to	to	PART
inlawrev-3683	343	48	prevent	prevent	VERB
inlawrev-3683	343	49	a	a	DET
inlawrev-3683	343	50	taxpayer	taxpayer	NOUN
inlawrev-3683	343	51	from	from	ADP
inlawrev-3683	343	52	carrying	carry	VERB
inlawrev-3683	343	53	over	over	ADP
inlawrev-3683	343	54	to	to	ADP
inlawrev-3683	343	55	a	a	DET
inlawrev-3683	343	56	taxable	taxable	ADJ
inlawrev-3683	343	57	year	year	NOUN
inlawrev-3683	343	58	beginning	begin	VERB
inlawrev-3683	343	59	after	after	ADP
inlawrev-3683	343	60	december	december	PROPN
inlawrev-3683	343	61	3	3	NUM
inlawrev-3683	343	62	1	1	NUM
inlawrev-3683	343	63	,	,	PUNCT
inlawrev-3683	343	64	2008	2008	NUM
inlawrev-3683	343	65	,	,	PUNCT
inlawrev-3683	343	66	an	an	DET
inlawrev-3683	343	67	unused	unused	ADJ
inlawrev-3683	343	68	tax	tax	NOUN
inlawrev-3683	343	69	credit	credit	NOUN
inlawrev-3683	343	70	attributable	attributable	ADJ
inlawrev-3683	343	71	to	to	ADP
inlawrev-3683	343	72	an	an	DET
inlawrev-3683	343	73	investment	investment	NOUN
inlawrev-3683	343	74	occurring	occur	VERB
inlawrev-3683	343	75	before	before	ADP
inlawrev-3683	343	76	january	january	PROPN
inlawrev-3683	343	77	1	1	NUM
inlawrev-3683	343	78	,	,	PUNCT
inlawrev-3683	343	79	2009.'^^	2009.'^^	NUM
inlawrev-3683	343	80	finally	finally	ADV
inlawrev-3683	343	81	,	,	PUNCT
inlawrev-3683	343	82	the	the	DET
inlawrev-3683	343	83	requirement	requirement	NOUN
inlawrev-3683	343	84	that	that	SCONJ
inlawrev-3683	343	85	a	a	DET
inlawrev-3683	343	86	qualified	qualified	ADJ
inlawrev-3683	343	87	business	business	NOUN
inlawrev-3683	343	88	must	must	AUX
inlawrev-3683	343	89	be	be	AUX
inlawrev-3683	343	90	a	a	DET
inlawrev-3683	343	91	high	high	ADJ
inlawrev-3683	343	92	growth	growth	NOUN
inlawrev-3683	343	93	company	company	NOUN
inlawrev-3683	343	94	entering	enter	VERB
inlawrev-3683	343	95	a	a	DET
inlawrev-3683	343	96	new	new	ADJ
inlawrev-3683	343	97	product	product	NOUN
inlawrev-3683	343	98	area	area	NOUN
inlawrev-3683	343	99	,	,	PUNCT
inlawrev-3683	343	100	that	that	PRON
inlawrev-3683	343	101	requires	require	VERB
inlawrev-3683	343	102	jobs	job	NOUN
inlawrev-3683	343	103	requiring	require	VERB
inlawrev-3683	343	104	a	a	DET
inlawrev-3683	343	105	postsecondary	postsecondary	ADJ
inlawrev-3683	343	106	education	education	NOUN
inlawrev-3683	343	107	,	,	PUNCT
inlawrev-3683	343	108	and	and	CCONJ
inlawrev-3683	343	109	has	have	VERB
inlawrev-3683	343	110	a	a	DET
inlawrev-3683	343	111	substantial	substantial	ADJ
inlawrev-3683	343	112	number	number	NOUN
inlawrev-3683	343	113	ofemployees	ofemployee	NOUN
inlawrev-3683	343	114	who	who	PRON
inlawrev-3683	343	115	ear	ear	VERB
inlawrev-3683	343	116	at	at	ADV
inlawrev-3683	343	117	least	least	ADJ
inlawrev-3683	343	118	1	1	NUM
inlawrev-3683	343	119	50	50	NUM
inlawrev-3683	343	120	%	%	NOUN
inlawrev-3683	343	121	ofindiana	ofindiana	NOUN
inlawrev-3683	343	122	per	per	ADP
inlawrev-3683	343	123	capita	capita	NOUN
inlawrev-3683	343	124	income	income	NOUN
inlawrev-3683	343	125	was	be	AUX
inlawrev-3683	343	126	eliminated	eliminate	VERB
inlawrev-3683	343	127	from	from	ADP
inlawrev-3683	343	128	the	the	DET
inlawrev-3683	343	129	definition	definition	NOUN
inlawrev-3683	343	130	of	of	ADP
inlawrev-3683	343	131	qualified	qualified	ADJ
inlawrev-3683	343	132	business	business	NOUN
inlawrev-3683	343	133	.	.	PUNCT
inlawrev-3683	344	1	'	'	PUNCT
inlawrev-3683	344	2	^^	^^	PUNCT
inlawrev-3683	344	3	e.	e.	PROPN
inlawrev-3683	344	4	coal	coal	PROPN
inlawrev-3683	344	5	combustion	combustion	NOUN
inlawrev-3683	344	6	product	product	NOUN
inlawrev-3683	344	7	tax	tax	NOUN
inlawrev-3683	344	8	credit.—the	credit.—the	DET
inlawrev-3683	344	9	general	general	PROPN
inlawrev-3683	344	10	assembly	assembly	PROPN
inlawrev-3683	344	11	enacted	enact	VERB
inlawrev-3683	344	12	a	a	DET
inlawrev-3683	344	13	new	new	ADJ
inlawrev-3683	344	14	section	section	NOUN
inlawrev-3683	344	15	of	of	ADP
inlawrev-3683	344	16	the	the	DET
inlawrev-3683	344	17	indiana	indiana	PROPN
inlawrev-3683	344	18	code	code	PROPN
inlawrev-3683	344	19	providing	provide	VERB
inlawrev-3683	344	20	for	for	ADP
inlawrev-3683	344	21	the	the	DET
inlawrev-3683	344	22	coal	coal	NOUN
inlawrev-3683	344	23	combustion	combustion	NOUN
inlawrev-3683	344	24	product	product	NOUN
inlawrev-3683	344	25	tax	tax	NOUN
inlawrev-3683	344	26	credit	credit	NOUN
inlawrev-3683	344	27	.	.	PUNCT
inlawrev-3683	345	1	"	"	PUNCT
inlawrev-3683	345	2	coal	coal	NOUN
inlawrev-3683	345	3	combustion	combustion	NOUN
inlawrev-3683	345	4	product	product	NOUN
inlawrev-3683	345	5	"	"	PUNCT
inlawrev-3683	345	6	is	be	AUX
inlawrev-3683	345	7	defined	define	VERB
inlawrev-3683	345	8	as	as	ADP
inlawrev-3683	345	9	the	the	DET
inlawrev-3683	345	10	byproducts	byproduct	NOUN
inlawrev-3683	345	11	resulting	result	VERB
inlawrev-3683	345	12	from	from	ADP
inlawrev-3683	345	13	the	the	DET
inlawrev-3683	345	14	combustion	combustion	NOUN
inlawrev-3683	345	15	of	of	ADP
inlawrev-3683	345	16	coal	coal	NOUN
inlawrev-3683	345	17	in	in	ADP
inlawrev-3683	345	18	a	a	DET
inlawrev-3683	345	19	facility	facility	NOUN
inlawrev-3683	345	20	located	locate	VERB
inlawrev-3683	345	21	in	in	ADP
inlawrev-3683	345	22	indiana	indiana	PROPN
inlawrev-3683	345	23	,	,	PUNCT
inlawrev-3683	345	24	including	include	VERB
inlawrev-3683	345	25	a	a	DET
inlawrev-3683	345	26	fluidized	fluidize	VERB
inlawrev-3683	345	27	bed	bed	NOUN
inlawrev-3683	345	28	boiler	boiler	NOUN
inlawrev-3683	345	29	and	and	CCONJ
inlawrev-3683	345	30	includes	include	VERB
inlawrev-3683	345	31	boiler	boiler	NOUN
inlawrev-3683	345	32	slag	slag	NOUN
inlawrev-3683	345	33	,	,	PUNCT
inlawrev-3683	345	34	bottom	bottom	ADJ
inlawrev-3683	345	35	ash	ash	NOUN
inlawrev-3683	345	36	,	,	PUNCT
inlawrev-3683	345	37	fly	fly	VERB
inlawrev-3683	345	38	ash	ash	NOUN
inlawrev-3683	345	39	,	,	PUNCT
inlawrev-3683	345	40	and	and	CCONJ
inlawrev-3683	345	41	scrubber	scrubber	NOUN
inlawrev-3683	345	42	sludge	sludge	NOUN
inlawrev-3683	345	43	.	.	PUNCT
inlawrev-3683	346	1	'	'	PUNCT
inlawrev-3683	346	2	^^	^^	CCONJ
inlawrev-3683	346	3	the	the	DET
inlawrev-3683	346	4	coal	coal	NOUN
inlawrev-3683	346	5	combustion	combustion	NOUN
inlawrev-3683	346	6	product	product	NOUN
inlawrev-3683	346	7	tax	tax	NOUN
inlawrev-3683	346	8	credit	credit	NOUN
inlawrev-3683	346	9	applies	apply	VERB
inlawrev-3683	346	10	to	to	ADP
inlawrev-3683	346	11	a	a	DET
inlawrev-3683	346	12	taxpayer	taxpayer	NOUN
inlawrev-3683	346	13	manufacturer	manufacturer	NOUN
inlawrev-3683	346	14	that	that	PRON
inlawrev-3683	346	15	obtains	obtain	VERB
inlawrev-3683	346	16	and	and	CCONJ
inlawrev-3683	346	17	uses	use	VERB
inlawrev-3683	346	18	coal	coal	NOUN
inlawrev-3683	346	19	combustion	combustion	NOUN
inlawrev-3683	346	20	products	product	NOUN
inlawrev-3683	346	21	for	for	ADP
inlawrev-3683	346	22	the	the	DET
inlawrev-3683	346	23	manufacturing	manufacturing	NOUN
inlawrev-3683	346	24	of	of	ADP
inlawrev-3683	346	25	recycled	recycle	VERB
inlawrev-3683	346	26	components	component	NOUN
inlawrev-3683	346	27	and	and	CCONJ
inlawrev-3683	346	28	is	be	AUX
inlawrev-3683	346	29	either	either	CCONJ
inlawrev-3683	346	30	a	a	DET
inlawrev-3683	346	31	new	new	ADJ
inlawrev-3683	346	32	business	business	NOUN
inlawrev-3683	346	33	(	(	PUNCT
inlawrev-3683	346	34	an	an	DET
inlawrev-3683	346	35	existing	exist	VERB
inlawrev-3683	346	36	business	business	NOUN
inlawrev-3683	346	37	that	that	SCONJ
inlawrev-3683	346	38	during	during	ADP
inlawrev-3683	346	39	a	a	DET
inlawrev-3683	346	40	taxable	taxable	ADJ
inlawrev-3683	346	41	year	year	NOUN
inlawrev-3683	346	42	in	in	ADP
inlawrev-3683	346	43	which	which	PRON
inlawrev-3683	346	44	the	the	DET
inlawrev-3683	346	45	taxpayer	taxpayer	NOUN
inlawrev-3683	346	46	claims	claim	VERB
inlawrev-3683	346	47	a	a	DET
inlawrev-3683	346	48	credit	credit	NOUN
inlawrev-3683	346	49	,	,	PUNCT
inlawrev-3683	346	50	begins	begin	VERB
inlawrev-3683	346	51	manufacturing	manufacture	VERB
inlawrev-3683	346	52	recycled	recycle	VERB
inlawrev-3683	346	53	components	component	NOUN
inlawrev-3683	346	54	)	)	PUNCT
inlawrev-3683	346	55	or	or	CCONJ
inlawrev-3683	346	56	an	an	DET
inlawrev-3683	346	57	existing	exist	VERB
inlawrev-3683	346	58	business	business	NOUN
inlawrev-3683	346	59	that	that	PRON
inlawrev-3683	346	60	manufactures	manufacture	VERB
inlawrev-3683	346	61	recycled	recycle	VERB
inlawrev-3683	346	62	components	component	NOUN
inlawrev-3683	346	63	and	and	CCONJ
inlawrev-3683	346	64	during	during	ADP
inlawrev-3683	346	65	a	a	DET
inlawrev-3683	346	66	taxable	taxable	ADJ
inlawrev-3683	346	67	year	year	NOUN
inlawrev-3683	346	68	in	in	ADP
inlawrev-3683	346	69	which	which	PRON
inlawrev-3683	346	70	the	the	DET
inlawrev-3683	346	71	taxpayer	taxpayer	NOUN
inlawrev-3683	346	72	claims	claim	VERB
inlawrev-3683	346	73	a	a	DET
inlawrev-3683	346	74	credit	credit	NOUN
inlawrev-3683	346	75	,	,	PUNCT
inlawrev-3683	346	76	increases	increase	VERB
inlawrev-3683	346	77	acquisitions	acquisition	NOUN
inlawrev-3683	346	78	of	of	ADP
inlawrev-3683	346	79	coal	coal	NOUN
inlawrev-3683	346	80	combustion	combustion	NOUN
inlawrev-3683	346	81	products	product	NOUN
inlawrev-3683	346	82	by	by	ADP
inlawrev-3683	346	83	10	10	NUM
inlawrev-3683	346	84	%	%	NOUN
inlawrev-3683	346	85	of	of	ADP
inlawrev-3683	346	86	the	the	DET
inlawrev-3683	346	87	year	year	NOUN
inlawrev-3683	346	88	in	in	ADP
inlawrev-3683	346	89	which	which	PRON
inlawrev-3683	346	90	the	the	DET
inlawrev-3683	346	91	most	most	ADJ
inlawrev-3683	346	92	coal	coal	NOUN
inlawrev-3683	346	93	combustion	combustion	NOUN
inlawrev-3683	346	94	products	product	NOUN
inlawrev-3683	346	95	were	be	AUX
inlawrev-3683	346	96	obtained	obtain	VERB
inlawrev-3683	346	97	in	in	ADP
inlawrev-3683	346	98	any	any	PRON
inlawrev-3683	346	99	of	of	ADP
inlawrev-3683	346	100	the	the	DET
inlawrev-3683	346	101	three	three	NUM
inlawrev-3683	346	102	previous	previous	ADJ
inlawrev-3683	346	103	taxable	taxable	ADJ
inlawrev-3683	346	104	years	year	NOUN
inlawrev-3683	346	105	immediately	immediately	ADV
inlawrev-3683	346	106	preceding	precede	VERB
inlawrev-3683	346	107	the	the	DET
inlawrev-3683	346	108	current	current	ADJ
inlawrev-3683	346	109	taxable	taxable	ADJ
inlawrev-3683	346	110	year	year	NOUN
inlawrev-3683	346	111	.	.	PUNCT
inlawrev-3683	347	1	'^	'^	NOUN
inlawrev-3683	347	2	*	*	PUNCT
inlawrev-3683	347	3	"	"	PUNCT
inlawrev-3683	347	4	recycled	recycled	ADJ
inlawrev-3683	347	5	components	component	NOUN
inlawrev-3683	347	6	"	"	PUNCT
inlawrev-3683	347	7	are	be	AUX
inlawrev-3683	347	8	defined	define	VERB
inlawrev-3683	347	9	as	as	ADP
inlawrev-3683	347	10	any	any	DET
inlawrev-3683	347	11	goods	good	NOUN
inlawrev-3683	347	12	of	of	ADP
inlawrev-3683	347	13	which	which	PRON
inlawrev-3683	347	14	coal	coal	NOUN
inlawrev-3683	347	15	combustion	combustion	NOUN
inlawrev-3683	347	16	products	product	NOUN
inlawrev-3683	347	17	constitute	constitute	VERB
inlawrev-3683	347	18	at	at	ADV
inlawrev-3683	347	19	least	least	ADV
inlawrev-3683	347	20	1	1	NUM
inlawrev-3683	347	21	5	5	NUM
inlawrev-3683	347	22	%	%	NOUN
inlawrev-3683	347	23	121	121	NUM
inlawrev-3683	347	24	.	.	PUNCT
inlawrev-3683	348	1	see	see	VERB
inlawrev-3683	348	2	i	i	PRON
inlawrev-3683	348	3	d.	d.	PROPN
inlawrev-3683	348	4	§	§	PROPN
inlawrev-3683	348	5	6	6	NUM
inlawrev-3683	348	6	-	-	SYM
inlawrev-3683	348	7	3.1	3.1	NUM
inlawrev-3683	348	8	-	-	SYM
inlawrev-3683	348	9	24	24	NUM
inlawrev-3683	348	10	-	-	SYM
inlawrev-3683	348	11	6	6	NUM
inlawrev-3683	348	12	(	(	PUNCT
inlawrev-3683	348	13	retroactive	retroactive	ADJ
inlawrev-3683	348	14	to	to	ADP
inlawrev-3683	348	15	jan	jan	PROPN
inlawrev-3683	348	16	.	.	PROPN
inlawrev-3683	348	17	1	1	NUM
inlawrev-3683	348	18	,	,	PUNCT
inlawrev-3683	348	19	2003	2003	NUM
inlawrev-3683	348	20	)	)	PUNCT
inlawrev-3683	348	21	.	.	PUNCT
inlawrev-3683	349	1	122	122	X
inlawrev-3683	349	2	.	.	PUNCT
inlawrev-3683	350	1	see	see	VERB
inlawrev-3683	350	2	i	i	PRON
inlawrev-3683	350	3	d.	d.	PROPN
inlawrev-3683	350	4	§	§	PROPN
inlawrev-3683	350	5	6	6	NUM
inlawrev-3683	350	6	-	-	SYM
inlawrev-3683	350	7	3.1	3.1	NUM
inlawrev-3683	350	8	-	-	PUNCT
inlawrev-3683	350	9	24	24	NUM
inlawrev-3683	350	10	-	-	SYM
inlawrev-3683	350	11	12.5	12.5	NUM
inlawrev-3683	350	12	(	(	PUNCT
inlawrev-3683	350	13	retroactive	retroactive	ADJ
inlawrev-3683	350	14	to	to	ADP
inlawrev-3683	350	15	jan	jan	PROPN
inlawrev-3683	350	16	.	.	PROPN
inlawrev-3683	350	17	1	1	NUM
inlawrev-3683	350	18	,	,	PUNCT
inlawrev-3683	350	19	2003	2003	NUM
inlawrev-3683	350	20	)	)	PUNCT
inlawrev-3683	350	21	.	.	PUNCT
inlawrev-3683	351	1	123	123	NUM
inlawrev-3683	351	2	.	.	PUNCT
inlawrev-3683	352	1	see	see	VERB
inlawrev-3683	353	1	i	i	PROPN
inlawrev-3683	353	2	d	d	PROPN
inlawrev-3683	353	3	§	§	PROPN
inlawrev-3683	353	4	6	6	NUM
inlawrev-3683	353	5	-	-	SYM
inlawrev-3683	353	6	3.1	3.1	NUM
inlawrev-3683	353	7	-	-	SYM
inlawrev-3683	353	8	24	24	NUM
inlawrev-3683	353	9	-	-	SYM
inlawrev-3683	353	10	9	9	NUM
inlawrev-3683	353	11	(	(	PUNCT
inlawrev-3683	353	12	retroactive	retroactive	ADJ
inlawrev-3683	353	13	to	to	ADP
inlawrev-3683	353	14	jan	jan	PROPN
inlawrev-3683	353	15	.	.	PROPN
inlawrev-3683	353	16	1	1	NUM
inlawrev-3683	353	17	,	,	PUNCT
inlawrev-3683	353	18	2003	2003	NUM
inlawrev-3683	353	19	)	)	PUNCT
inlawrev-3683	353	20	.	.	PUNCT
inlawrev-3683	354	1	124	124	NUM
inlawrev-3683	354	2	.	.	PUNCT
inlawrev-3683	355	1	see	see	VERB
inlawrev-3683	356	1	i	i	PROPN
inlawrev-3683	356	2	d	d	PROPN
inlawrev-3683	356	3	§	§	PROPN
inlawrev-3683	356	4	6	6	NUM
inlawrev-3683	356	5	-	-	SYM
inlawrev-3683	356	6	3.1	3.1	NUM
inlawrev-3683	356	7	-	-	SYM
inlawrev-3683	356	8	24	24	NUM
inlawrev-3683	356	9	-	-	SYM
inlawrev-3683	356	10	13	13	NUM
inlawrev-3683	356	11	(	(	PUNCT
inlawrev-3683	356	12	retroactive	retroactive	ADJ
inlawrev-3683	356	13	to	to	ADP
inlawrev-3683	356	14	jan	jan	PROPN
inlawrev-3683	356	15	.	.	PROPN
inlawrev-3683	356	16	1	1	NUM
inlawrev-3683	356	17	,	,	PUNCT
inlawrev-3683	356	18	2003	2003	NUM
inlawrev-3683	356	19	)	)	PUNCT
inlawrev-3683	356	20	.	.	PUNCT
inlawrev-3683	357	1	125	125	NUM
inlawrev-3683	357	2	.	.	PUNCT
inlawrev-3683	357	3	see	see	VERB
inlawrev-3683	358	1	i	i	PROPN
inlawrev-3683	358	2	d	d	PROPN
inlawrev-3683	358	3	§	§	PROPN
inlawrev-3683	358	4	6	6	NUM
inlawrev-3683	358	5	-	-	SYM
inlawrev-3683	358	6	3.1	3.1	NUM
inlawrev-3683	358	7	-	-	SYM
inlawrev-3683	358	8	24	24	NUM
inlawrev-3683	358	9	-	-	SYM
inlawrev-3683	358	10	9	9	NUM
inlawrev-3683	358	11	(	(	PUNCT
inlawrev-3683	358	12	retroactive	retroactive	ADJ
inlawrev-3683	358	13	to	to	ADP
inlawrev-3683	358	14	jan	jan	PROPN
inlawrev-3683	358	15	.	.	PROPN
inlawrev-3683	358	16	1	1	NUM
inlawrev-3683	358	17	,	,	PUNCT
inlawrev-3683	358	18	2003	2003	NUM
inlawrev-3683	358	19	)	)	PUNCT
inlawrev-3683	358	20	.	.	PUNCT
inlawrev-3683	359	1	126	126	X
inlawrev-3683	359	2	.	.	PUNCT
inlawrev-3683	359	3	see	see	VERB
inlawrev-3683	359	4	i	i	PRON
inlawrev-3683	359	5	d.	d.	PROPN
inlawrev-3683	359	6	127	127	NUM
inlawrev-3683	359	7	.	.	PUNCT
inlawrev-3683	360	1	i	i	PRON
inlawrev-3683	360	2	d	d	PROPN
inlawrev-3683	360	3	§	§	PROPN
inlawrev-3683	360	4	6	6	NUM
inlawrev-3683	360	5	-	-	SYM
inlawrev-3683	360	6	3.1	3.1	NUM
inlawrev-3683	360	7	-	-	PUNCT
inlawrev-3683	360	8	25.2	25.2	NUM
inlawrev-3683	360	9	-	-	SYM
inlawrev-3683	360	10	1	1	NUM
inlawrev-3683	360	11	(	(	PUNCT
inlawrev-3683	360	12	eff	eff	PROPN
inlawrev-3683	360	13	.	.	PUNCT
inlawrev-3683	360	14	jan	jan	PROPN
inlawrev-3683	360	15	.	.	PROPN
inlawrev-3683	360	16	1,2004	1,2004	PROPN
inlawrev-3683	360	17	)	)	PUNCT
inlawrev-3683	360	18	.	.	PUNCT
inlawrev-3683	361	1	128	128	X
inlawrev-3683	361	2	.	.	PUNCT
inlawrev-3683	362	1	see	see	VERB
inlawrev-3683	363	1	i	i	PROPN
inlawrev-3683	363	2	d	d	PROPN
inlawrev-3683	363	3	§	§	PROPN
inlawrev-3683	363	4	6	6	NUM
inlawrev-3683	363	5	-	-	SYM
inlawrev-3683	363	6	3.1	3.1	NUM
inlawrev-3683	363	7	-	-	PUNCT
inlawrev-3683	363	8	25.2	25.2	NUM
inlawrev-3683	363	9	-	-	PUNCT
inlawrev-3683	363	10	2	2	NUM
inlawrev-3683	363	11	(	(	PUNCT
inlawrev-3683	363	12	eff	eff	PROPN
inlawrev-3683	363	13	.	.	PUNCT
inlawrev-3683	363	14	jan	jan	PROPN
inlawrev-3683	363	15	.	.	PROPN
inlawrev-3683	363	16	1	1	NUM
inlawrev-3683	363	17	,	,	PUNCT
inlawrev-3683	363	18	2004	2004	NUM
inlawrev-3683	363	19	)	)	PUNCT
inlawrev-3683	363	20	.	.	PUNCT
inlawrev-3683	364	1	2004	2004	NUM
inlawrev-3683	364	2	]	]	PUNCT
inlawrev-3683	364	3	taxation	taxation	NOUN
inlawrev-3683	364	4	1357	1357	NUM
inlawrev-3683	364	5	by	by	ADP
inlawrev-3683	364	6	weight	weight	NOUN
inlawrev-3683	364	7	ofthe	ofthe	NOUN
inlawrev-3683	364	8	substances	substance	NOUN
inlawrev-3683	364	9	ofwhich	ofwhich	ADP
inlawrev-3683	364	10	the	the	DET
inlawrev-3683	364	11	unit	unit	NOUN
inlawrev-3683	364	12	is	be	AUX
inlawrev-3683	364	13	composed	compose	VERB
inlawrev-3683	364	14	,	,	PUNCT
inlawrev-3683	364	15	including	include	VERB
inlawrev-3683	364	16	aggregates	aggregate	NOUN
inlawrev-3683	364	17	,	,	PUNCT
inlawrev-3683	364	18	fillers	filler	NOUN
inlawrev-3683	364	19	,	,	PUNCT
inlawrev-3683	364	20	cementitious	cementitious	ADJ
inlawrev-3683	364	21	materials	material	NOUN
inlawrev-3683	364	22	,	,	PUNCT
inlawrev-3683	364	23	or	or	CCONJ
inlawrev-3683	364	24	any	any	DET
inlawrev-3683	364	25	combination	combination	NOUN
inlawrev-3683	364	26	of	of	ADP
inlawrev-3683	364	27	aggregates	aggregate	NOUN
inlawrev-3683	364	28	,	,	PUNCT
inlawrev-3683	364	29	filler	filler	NOUN
inlawrev-3683	364	30	,	,	PUNCT
inlawrev-3683	364	31	or	or	CCONJ
inlawrev-3683	364	32	cementitious	cementitious	ADJ
inlawrev-3683	364	33	materials	material	NOUN
inlawrev-3683	364	34	that	that	PRON
inlawrev-3683	364	35	are	be	AUX
inlawrev-3683	364	36	used	use	VERB
inlawrev-3683	364	37	in	in	ADP
inlawrev-3683	364	38	the	the	DET
inlawrev-3683	364	39	manufacture	manufacture	NOUN
inlawrev-3683	364	40	ofmasonry	ofmasonry	NOUN
inlawrev-3683	364	41	construction	construction	NOUN
inlawrev-3683	364	42	products	product	NOUN
inlawrev-3683	364	43	(	(	PUNCT
inlawrev-3683	364	44	including	include	VERB
inlawrev-3683	364	45	portland	portland	PROPN
inlawrev-3683	364	46	cement	cement	NOUN
inlawrev-3683	364	47	based	base	VERB
inlawrev-3683	364	48	mortar	mortar	NOUN
inlawrev-3683	364	49	)	)	PUNCT
inlawrev-3683	364	50	,	,	PUNCT
inlawrev-3683	364	51	normal	normal	ADJ
inlawrev-3683	364	52	and	and	CCONJ
inlawrev-3683	364	53	lightweight	lightweight	ADJ
inlawrev-3683	364	54	concrete	concrete	ADJ
inlawrev-3683	364	55	,	,	PUNCT
inlawrev-3683	364	56	blocks	block	NOUN
inlawrev-3683	364	57	,	,	PUNCT
inlawrev-3683	364	58	bricks	brick	NOUN
inlawrev-3683	364	59	,	,	PUNCT
inlawrev-3683	364	60	pavers	paver	NOUN
inlawrev-3683	364	61	,	,	PUNCT
inlawrev-3683	364	62	pipes	pipe	NOUN
inlawrev-3683	364	63	,	,	PUNCT
inlawrev-3683	364	64	prestressed	prestressed	ADJ
inlawrev-3683	364	65	concrete	concrete	ADJ
inlawrev-3683	364	66	products	product	NOUN
inlawrev-3683	364	67	,	,	PUNCT
inlawrev-3683	364	68	filter	filter	NOUN
inlawrev-3683	364	69	media	medium	NOUN
inlawrev-3683	364	70	,	,	PUNCT
inlawrev-3683	364	71	and	and	CCONJ
inlawrev-3683	364	72	other	other	ADJ
inlawrev-3683	364	73	products	product	NOUN
inlawrev-3683	364	74	approved	approve	VERB
inlawrev-3683	364	75	by	by	ADP
inlawrev-3683	364	76	the	the	DET
inlawrev-3683	364	77	center	center	NOUN
inlawrev-3683	364	78	for	for	ADP
inlawrev-3683	364	79	coal	coal	NOUN
inlawrev-3683	364	80	technology	technology	NOUN
inlawrev-3683	364	81	research	research	NOUN
inlawrev-3683	364	82	established	establish	VERB
inlawrev-3683	364	83	under	under	ADP
inlawrev-3683	364	84	indiana	indiana	PROPN
inlawrev-3683	364	85	code	code	PROPN
inlawrev-3683	364	86	section	section	NOUN
inlawrev-3683	364	87	4	4	NUM
inlawrev-3683	364	88	-	-	SYM
inlawrev-3683	364	89	4	4	NUM
inlawrev-3683	364	90	-	-	PUNCT
inlawrev-3683	364	91	30.'^^	30.'^^	NUM
inlawrev-3683	364	92	the	the	DET
inlawrev-3683	364	93	coal	coal	NOUN
inlawrev-3683	364	94	combustion	combustion	NOUN
inlawrev-3683	364	95	product	product	NOUN
inlawrev-3683	364	96	tax	tax	NOUN
inlawrev-3683	364	97	credit	credit	NOUN
inlawrev-3683	364	98	is	be	AUX
inlawrev-3683	364	99	equal	equal	ADJ
inlawrev-3683	364	100	to	to	ADP
inlawrev-3683	364	101	$	$	SYM
inlawrev-3683	364	102	2	2	NUM
inlawrev-3683	364	103	per	per	ADP
inlawrev-3683	364	104	ton	ton	NOUN
inlawrev-3683	364	105	of	of	ADP
inlawrev-3683	364	106	coal	coal	NOUN
inlawrev-3683	364	107	combustion	combustion	NOUN
inlawrev-3683	364	108	products	product	NOUN
inlawrev-3683	364	109	used	use	VERB
inlawrev-3683	364	110	by	by	ADP
inlawrev-3683	364	111	a	a	DET
inlawrev-3683	364	112	taxpayer	taxpayer	NOUN
inlawrev-3683	364	113	ifthe	ifthe	PROPN
inlawrev-3683	364	114	taxpayer	taxpayer	PROPN
inlawrev-3683	364	115	is	be	AUX
inlawrev-3683	364	116	a	a	DET
inlawrev-3683	364	117	new	new	ADJ
inlawrev-3683	364	118	manufacturer	manufacturer	NOUN
inlawrev-3683	364	119	.	.	PUNCT
inlawrev-3683	364	120	'	'	PUNCT
inlawrev-3683	364	121	^^	^^	PUNCT
inlawrev-3683	364	122	ifthe	ifthe	PROPN
inlawrev-3683	364	123	taxpayer	taxpayer	NOUN
inlawrev-3683	364	124	is	be	AUX
inlawrev-3683	364	125	an	an	DET
inlawrev-3683	364	126	existing	exist	VERB
inlawrev-3683	364	127	manufacturer	manufacturer	NOUN
inlawrev-3683	364	128	,	,	PUNCT
inlawrev-3683	364	129	then	then	ADV
inlawrev-3683	364	130	the	the	DET
inlawrev-3683	364	131	coal	coal	NOUN
inlawrev-3683	364	132	combustion	combustion	NOUN
inlawrev-3683	364	133	product	product	NOUN
inlawrev-3683	364	134	tax	tax	NOUN
inlawrev-3683	364	135	credit	credit	NOUN
inlawrev-3683	364	136	only	only	ADV
inlawrev-3683	364	137	applies	apply	VERB
inlawrev-3683	364	138	to	to	ADP
inlawrev-3683	364	139	the	the	DET
inlawrev-3683	364	140	additional	additional	ADJ
inlawrev-3683	364	141	amount	amount	NOUN
inlawrev-3683	364	142	ofcoal	ofcoal	NOUN
inlawrev-3683	364	143	combustion	combustion	NOUN
inlawrev-3683	364	144	products	product	NOUN
inlawrev-3683	364	145	used	use	VERB
inlawrev-3683	364	146	by	by	ADP
inlawrev-3683	364	147	the	the	DET
inlawrev-3683	364	148	taxpayer	taxpayer	NOUN
inlawrev-3683	364	149	.	.	PUNCT
inlawrev-3683	365	1	'^	'^	PROPN
inlawrev-3683	365	2	'	'	PUNCT
inlawrev-3683	365	3	further	far	ADV
inlawrev-3683	365	4	,	,	PUNCT
inlawrev-3683	365	5	the	the	DET
inlawrev-3683	365	6	maximum	maximum	ADJ
inlawrev-3683	365	7	amount	amount	NOUN
inlawrev-3683	365	8	of	of	ADP
inlawrev-3683	365	9	coal	coal	NOUN
inlawrev-3683	365	10	combustion	combustion	NOUN
inlawrev-3683	365	11	product	product	NOUN
inlawrev-3683	365	12	tax	tax	NOUN
inlawrev-3683	365	13	credit	credit	NOUN
inlawrev-3683	365	14	available	available	ADJ
inlawrev-3683	365	15	for	for	ADP
inlawrev-3683	365	16	any	any	DET
inlawrev-3683	365	17	taxpayer	taxpayer	NOUN
inlawrev-3683	365	18	in	in	ADP
inlawrev-3683	365	19	a	a	DET
inlawrev-3683	365	20	fiscal	fiscal	ADJ
inlawrev-3683	365	21	year	year	NOUN
inlawrev-3683	365	22	is	be	AUX
inlawrev-3683	365	23	$	$	SYM
inlawrev-3683	365	24	2	2	NUM
inlawrev-3683	365	25	million	million	NUM
inlawrev-3683	365	26	or	or	CCONJ
inlawrev-3683	365	27	less	less	ADJ
inlawrev-3683	365	28	.	.	PUNCT
inlawrev-3683	366	1	'^^	'^^	NUM
inlawrev-3683	366	2	a	a	DET
inlawrev-3683	366	3	taxpayer	taxpayer	NOUN
inlawrev-3683	366	4	entitled	entitle	VERB
inlawrev-3683	366	5	to	to	PART
inlawrev-3683	366	6	claim	claim	VERB
inlawrev-3683	366	7	the	the	DET
inlawrev-3683	366	8	coal	coal	NOUN
inlawrev-3683	366	9	combustion	combustion	NOUN
inlawrev-3683	366	10	product	product	NOUN
inlawrev-3683	366	11	tax	tax	NOUN
inlawrev-3683	366	12	credit	credit	NOUN
inlawrev-3683	366	13	may	may	AUX
inlawrev-3683	366	14	do	do	VERB
inlawrev-3683	366	15	so	so	ADV
inlawrev-3683	366	16	for	for	ADP
inlawrev-3683	366	17	each	each	DET
inlawrev-3683	366	18	often	often	ADV
inlawrev-3683	366	19	consecutive	consecutive	ADJ
inlawrev-3683	366	20	taxable	taxable	ADJ
inlawrev-3683	366	21	years	year	NOUN
inlawrev-3683	366	22	,	,	PUNCT
inlawrev-3683	366	23	beginning	begin	VERB
inlawrev-3683	366	24	with	with	ADP
inlawrev-3683	366	25	the	the	DET
inlawrev-3683	366	26	taxable	taxable	ADJ
inlawrev-3683	366	27	year	year	NOUN
inlawrev-3683	366	28	in	in	ADP
inlawrev-3683	366	29	which	which	PRON
inlawrev-3683	366	30	the	the	DET
inlawrev-3683	366	31	manufacturer	manufacturer	NOUN
inlawrev-3683	366	32	first	first	ADV
inlawrev-3683	366	33	claims	claim	VERB
inlawrev-3683	366	34	the	the	DET
inlawrev-3683	366	35	credit	credit	NOUN
inlawrev-3683	366	36	.	.	PUNCT
inlawrev-3683	366	37	'	'	PUNCT
inlawrev-3683	366	38	"	"	PUNCT
inlawrev-3683	366	39	however	however	ADV
inlawrev-3683	366	40	,	,	PUNCT
inlawrev-3683	366	41	a	a	DET
inlawrev-3683	366	42	manufacturer	manufacturer	NOUN
inlawrev-3683	366	43	is	be	AUX
inlawrev-3683	366	44	not	not	PART
inlawrev-3683	366	45	entitled	entitle	VERB
inlawrev-3683	366	46	to	to	PART
inlawrev-3683	366	47	carry	carry	VERB
inlawrev-3683	366	48	over	over	ADP
inlawrev-3683	366	49	the	the	DET
inlawrev-3683	366	50	excess	excess	NOUN
inlawrev-3683	366	51	to	to	ADP
inlawrev-3683	366	52	following	follow	VERB
inlawrev-3683	366	53	taxable	taxable	ADJ
inlawrev-3683	366	54	years	year	NOUN
inlawrev-3683	366	55	nor	nor	CCONJ
inlawrev-3683	366	56	is	be	AUX
inlawrev-3683	366	57	it	it	PRON
inlawrev-3683	366	58	entitled	entitle	VERB
inlawrev-3683	366	59	to	to	PART
inlawrev-3683	366	60	carryback	carryback	VERB
inlawrev-3683	366	61	or	or	CCONJ
inlawrev-3683	366	62	refund	refund	VERB
inlawrev-3683	366	63	any	any	DET
inlawrev-3683	366	64	amount	amount	NOUN
inlawrev-3683	366	65	of	of	ADP
inlawrev-3683	366	66	unused	unused	ADJ
inlawrev-3683	366	67	tax	tax	NOUN
inlawrev-3683	366	68	credit	credit	NOUN
inlawrev-3683	366	69	.	.	PUNCT
inlawrev-3683	367	1	'	'	PUNCT
inlawrev-3683	367	2	^'^	^'^	X
inlawrev-3683	367	3	a	a	DET
inlawrev-3683	367	4	pass	pass	NOUN
inlawrev-3683	367	5	through	through	ADP
inlawrev-3683	367	6	entity	entity	NOUN
inlawrev-3683	367	7	is	be	AUX
inlawrev-3683	367	8	entitled	entitle	VERB
inlawrev-3683	367	9	to	to	PART
inlawrev-3683	367	10	claim	claim	VERB
inlawrev-3683	367	11	the	the	DET
inlawrev-3683	367	12	coal	coal	NOUN
inlawrev-3683	367	13	combustion	combustion	NOUN
inlawrev-3683	367	14	product	product	NOUN
inlawrev-3683	367	15	tax	tax	NOUN
inlawrev-3683	367	16	credit	credit	NOUN
inlawrev-3683	367	17	.	.	PUNCT
inlawrev-3683	368	1	'	'	PUNCT
inlawrev-3683	368	2	^^	^^	PUNCT
inlawrev-3683	368	3	to	to	PART
inlawrev-3683	368	4	obtain	obtain	VERB
inlawrev-3683	368	5	a	a	DET
inlawrev-3683	368	6	credit	credit	NOUN
inlawrev-3683	368	7	under	under	ADP
inlawrev-3683	368	8	this	this	DET
inlawrev-3683	368	9	chapter	chapter	NOUN
inlawrev-3683	368	10	,	,	PUNCT
inlawrev-3683	368	11	the	the	DET
inlawrev-3683	368	12	manufacturer	manufacturer	NOUN
inlawrev-3683	368	13	must	must	AUX
inlawrev-3683	368	14	file	file	VERB
inlawrev-3683	368	15	with	with	ADP
inlawrev-3683	368	16	the	the	DET
inlawrev-3683	368	17	department	department	NOUN
inlawrev-3683	368	18	information	information	NOUN
inlawrev-3683	368	19	that	that	PRON
inlawrev-3683	368	20	the	the	DET
inlawrev-3683	368	21	department	department	NOUN
inlawrev-3683	368	22	determines	determine	VERB
inlawrev-3683	368	23	is	be	AUX
inlawrev-3683	368	24	necessary	necessary	ADJ
inlawrev-3683	368	25	for	for	ADP
inlawrev-3683	368	26	the	the	DET
inlawrev-3683	368	27	calculation	calculation	NOUN
inlawrev-3683	368	28	of	of	ADP
inlawrev-3683	368	29	the	the	DET
inlawrev-3683	368	30	credit	credit	NOUN
inlawrev-3683	368	31	provided	provide	VERB
inlawrev-3683	368	32	under	under	ADP
inlawrev-3683	368	33	this	this	DET
inlawrev-3683	368	34	chapter	chapter	NOUN
inlawrev-3683	368	35	.	.	PUNCT
inlawrev-3683	369	1	'	'	PUNCT
inlawrev-3683	369	2	^^	^^	PUNCT
inlawrev-3683	369	3	the	the	DET
inlawrev-3683	369	4	department	department	NOUN
inlawrev-3683	369	5	is	be	AUX
inlawrev-3683	369	6	to	to	PART
inlawrev-3683	369	7	keep	keep	VERB
inlawrev-3683	369	8	a	a	DET
inlawrev-3683	369	9	list	list	NOUN
inlawrev-3683	369	10	that	that	PRON
inlawrev-3683	369	11	includes	include	VERB
inlawrev-3683	369	12	the	the	DET
inlawrev-3683	369	13	name	name	NOUN
inlawrev-3683	369	14	of	of	ADP
inlawrev-3683	369	15	each	each	DET
inlawrev-3683	369	16	manufacturer	manufacturer	NOUN
inlawrev-3683	369	17	that	that	PRON
inlawrev-3683	369	18	receives	receive	VERB
inlawrev-3683	369	19	a	a	DET
inlawrev-3683	369	20	credit	credit	NOUN
inlawrev-3683	369	21	under	under	ADP
inlawrev-3683	369	22	this	this	PRON
inlawrev-3683	369	23	and	and	CCONJ
inlawrev-3683	369	24	the	the	DET
inlawrev-3683	369	25	amount	amount	NOUN
inlawrev-3683	369	26	of	of	ADP
inlawrev-3683	369	27	each	each	DET
inlawrev-3683	369	28	credit	credit	NOUN
inlawrev-3683	369	29	for	for	ADP
inlawrev-3683	369	30	the	the	DET
inlawrev-3683	369	31	manufacturer	manufacturer	NOUN
inlawrev-3683	369	32	in	in	ADP
inlawrev-3683	369	33	the	the	DET
inlawrev-3683	369	34	taxable	taxable	ADJ
inlawrev-3683	369	35	year	year	NOUN
inlawrev-3683	369	36	.	.	PUNCT
inlawrev-3683	370	1	'	'	PUNCT
inlawrev-3683	370	2	^^	^^	PUNCT
inlawrev-3683	370	3	the	the	DET
inlawrev-3683	370	4	department	department	NOUN
inlawrev-3683	370	5	is	be	AUX
inlawrev-3683	370	6	further	far	ADV
inlawrev-3683	370	7	required	require	VERB
inlawrev-3683	370	8	to	to	PART
inlawrev-3683	370	9	provide	provide	VERB
inlawrev-3683	370	10	the	the	DET
inlawrev-3683	370	11	list	list	NOUN
inlawrev-3683	370	12	annually	annually	ADV
inlawrev-3683	370	13	to	to	ADP
inlawrev-3683	370	14	the	the	DET
inlawrev-3683	370	15	center	center	NOUN
inlawrev-3683	370	16	for	for	ADP
inlawrev-3683	370	17	coal	coal	NOUN
inlawrev-3683	370	18	technology	technology	NOUN
inlawrev-3683	370	19	research	research	NOUN
inlawrev-3683	370	20	.	.	PUNCT
inlawrev-3683	371	1	'^	'^	NOUN
inlawrev-3683	371	2	*	*	PROPN
inlawrev-3683	371	3	however	however	ADV
inlawrev-3683	371	4	,	,	PUNCT
inlawrev-3683	371	5	a	a	DET
inlawrev-3683	371	6	taxpayer	taxpayer	NOUN
inlawrev-3683	371	7	that	that	PRON
inlawrev-3683	371	8	obtains	obtain	VERB
inlawrev-3683	371	9	a	a	DET
inlawrev-3683	371	10	deduction	deduction	NOUN
inlawrev-3683	371	11	for	for	ADP
inlawrev-3683	371	12	purchases	purchase	NOUN
inlawrev-3683	371	13	of	of	ADP
inlawrev-3683	371	14	investment	investment	NOUN
inlawrev-3683	371	15	property	property	NOUN
inlawrev-3683	371	16	by	by	ADP
inlawrev-3683	371	17	manufacturers	manufacturer	NOUN
inlawrev-3683	371	18	of	of	ADP
inlawrev-3683	371	19	recycled	recycled	ADJ
inlawrev-3683	371	20	components	component	NOUN
inlawrev-3683	371	21	may	may	AUX
inlawrev-3683	371	22	not	not	PART
inlawrev-3683	371	23	obtain	obtain	VERB
inlawrev-3683	371	24	a	a	DET
inlawrev-3683	371	25	credit	credit	NOUN
inlawrev-3683	371	26	for	for	ADP
inlawrev-3683	371	27	coal	coal	NOUN
inlawrev-3683	371	28	combustion	combustion	NOUN
inlawrev-3683	371	29	products	product	NOUN
inlawrev-3683	371	30	in	in	ADP
inlawrev-3683	371	31	the	the	DET
inlawrev-3683	371	32	same	same	ADJ
inlawrev-3683	371	33	taxable	taxable	ADJ
inlawrev-3683	371	34	year	year	NOUN
inlawrev-3683	371	35	.	.	PUNCT
inlawrev-3683	372	1	'^^	'^^	PROPN
inlawrev-3683	372	2	/	/	SYM
inlawrev-3683	372	3	hoosier	hoosier	NOUN
inlawrev-3683	372	4	business	business	NOUN
inlawrev-3683	372	5	investment	investment	NOUN
inlawrev-3683	372	6	tax	tax	NOUN
inlawrev-3683	372	7	credit.—the	credit.—the	DET
inlawrev-3683	372	8	general	general	PROPN
inlawrev-3683	372	9	assembly	assembly	PROPN
inlawrev-3683	372	10	also	also	ADV
inlawrev-3683	372	11	enacted	enact	VERB
inlawrev-3683	372	12	the	the	DET
inlawrev-3683	372	13	hoosier	hoosier	NOUN
inlawrev-3683	372	14	business	business	NOUN
inlawrev-3683	372	15	investment	investment	NOUN
inlawrev-3683	372	16	tax	tax	NOUN
inlawrev-3683	372	17	credit	credit	NOUN
inlawrev-3683	372	18	.	.	PUNCT
inlawrev-3683	373	1	further	far	ADV
inlawrev-3683	373	2	,	,	PUNCT
inlawrev-3683	373	3	the	the	DET
inlawrev-3683	373	4	general	general	ADJ
inlawrev-3683	373	5	assembly	assembly	NOUN
inlawrev-3683	373	6	established	establish	VERB
inlawrev-3683	373	7	the	the	DET
inlawrev-3683	373	8	economic	economic	ADJ
inlawrev-3683	373	9	development	development	NOUN
inlawrev-3683	373	10	for	for	ADP
inlawrev-3683	373	11	a	a	DET
inlawrev-3683	373	12	growing	grow	VERB
inlawrev-3683	373	13	economy	economy	NOUN
inlawrev-3683	373	14	board	board	NOUN
inlawrev-3683	373	15	(	(	PUNCT
inlawrev-3683	373	16	edge).''*^	edge).''*^	PROPN
inlawrev-3683	373	17	the	the	DET
inlawrev-3683	373	18	general	general	ADJ
inlawrev-3683	373	19	assembly	assembly	NOUN
inlawrev-3683	373	20	provided	provide	VERB
inlawrev-3683	373	21	that	that	DET
inlawrev-3683	373	22	edge	edge	NOUN
inlawrev-3683	373	23	will	will	AUX
inlawrev-3683	373	24	be	be	AUX
inlawrev-3683	373	25	responsible	responsible	ADJ
inlawrev-3683	373	26	for	for	ADP
inlawrev-3683	373	27	not	not	PART
inlawrev-3683	373	28	only	only	ADV
inlawrev-3683	373	29	carrying	carry	VERB
inlawrev-3683	373	30	out	out	ADP
inlawrev-3683	373	31	the	the	DET
inlawrev-3683	373	32	duties	duty	NOUN
inlawrev-3683	373	33	of	of	ADP
inlawrev-3683	373	34	the	the	DET
inlawrev-3683	373	35	economic	economic	ADJ
inlawrev-3683	373	36	development	development	NOUN
inlawrev-3683	373	37	for	for	ADP
inlawrev-3683	373	38	a	a	DET
inlawrev-3683	373	39	growing	grow	VERB
inlawrev-3683	373	40	129	129	NUM
inlawrev-3683	373	41	.	.	PUNCT
inlawrev-3683	374	1	i	i	PRON
inlawrev-3683	374	2	d.	d.	PROPN
inlawrev-3683	374	3	§	§	PROPN
inlawrev-3683	374	4	6	6	NUM
inlawrev-3683	374	5	-	-	SYM
inlawrev-3683	374	6	3.1	3.1	NUM
inlawrev-3683	374	7	-	-	PUNCT
inlawrev-3683	374	8	25.2	25.2	NUM
inlawrev-3683	374	9	-	-	SYM
inlawrev-3683	374	10	3	3	NUM
inlawrev-3683	374	11	(	(	PUNCT
inlawrev-3683	374	12	eff	eff	PROPN
inlawrev-3683	374	13	.	.	PUNCT
inlawrev-3683	374	14	jan	jan	PROPN
inlawrev-3683	374	15	.	.	PROPN
inlawrev-3683	374	16	1	1	NUM
inlawrev-3683	374	17	,	,	PUNCT
inlawrev-3683	374	18	2004	2004	NUM
inlawrev-3683	374	19	)	)	PUNCT
inlawrev-3683	374	20	.	.	PUNCT
inlawrev-3683	375	1	130	130	NUM
inlawrev-3683	375	2	.	.	PUNCT
inlawrev-3683	376	1	see	see	VERB
inlawrev-3683	376	2	i	i	PRON
inlawrev-3683	376	3	d.	d.	PROPN
inlawrev-3683	376	4	§	§	PROPN
inlawrev-3683	376	5	6	6	NUM
inlawrev-3683	376	6	-	-	SYM
inlawrev-3683	376	7	3.1	3.1	NUM
inlawrev-3683	376	8	-	-	PUNCT
inlawrev-3683	376	9	25.2	25.2	NUM
inlawrev-3683	376	10	-	-	SYM
inlawrev-3683	376	11	5	5	NUM
inlawrev-3683	376	12	(	(	PUNCT
inlawrev-3683	376	13	eff	eff	PROPN
inlawrev-3683	376	14	.	.	PUNCT
inlawrev-3683	377	1	jan	jan	PROPN
inlawrev-3683	377	2	.	.	PROPN
inlawrev-3683	377	3	1	1	NUM
inlawrev-3683	377	4	,	,	PUNCT
inlawrev-3683	377	5	2004	2004	NUM
inlawrev-3683	377	6	)	)	PUNCT
inlawrev-3683	377	7	.	.	PUNCT
inlawrev-3683	378	1	131	131	X
inlawrev-3683	378	2	.	.	PUNCT
inlawrev-3683	379	1	see	see	VERB
inlawrev-3683	379	2	i	i	PROPN
inlawrev-3683	379	3	d	d	PROPN
inlawrev-3683	379	4	132	132	NUM
inlawrev-3683	379	5	.	.	PUNCT
inlawrev-3683	380	1	see	see	VERB
inlawrev-3683	380	2	i	i	PRON
inlawrev-3683	380	3	d.	d.	PROPN
inlawrev-3683	380	4	133	133	NUM
inlawrev-3683	380	5	.	.	PUNCT
inlawrev-3683	381	1	i	i	PRON
inlawrev-3683	381	2	d	d	PROPN
inlawrev-3683	381	3	§	§	PROPN
inlawrev-3683	381	4	6	6	NUM
inlawrev-3683	381	5	-	-	SYM
inlawrev-3683	381	6	3.1	3.1	NUM
inlawrev-3683	381	7	-	-	PUNCT
inlawrev-3683	381	8	25.2	25.2	NUM
inlawrev-3683	381	9	-	-	SYM
inlawrev-3683	381	10	7	7	NUM
inlawrev-3683	381	11	(	(	PUNCT
inlawrev-3683	381	12	eff	eff	PROPN
inlawrev-3683	381	13	.	.	PUNCT
inlawrev-3683	381	14	jan	jan	PROPN
inlawrev-3683	381	15	.	.	PROPN
inlawrev-3683	381	16	1	1	NUM
inlawrev-3683	381	17	,	,	PUNCT
inlawrev-3683	381	18	2004	2004	NUM
inlawrev-3683	381	19	)	)	PUNCT
inlawrev-3683	381	20	.	.	PUNCT
inlawrev-3683	382	1	134	134	NUM
inlawrev-3683	382	2	.	.	PUNCT
inlawrev-3683	383	1	i	i	PRON
inlawrev-3683	383	2	d	d	PROPN
inlawrev-3683	383	3	§	§	PROPN
inlawrev-3683	383	4	6	6	NUM
inlawrev-3683	383	5	-	-	SYM
inlawrev-3683	383	6	3.1	3.1	NUM
inlawrev-3683	383	7	-	-	PUNCT
inlawrev-3683	383	8	25.2	25.2	NUM
inlawrev-3683	383	9	-	-	SYM
inlawrev-3683	383	10	8	8	NUM
inlawrev-3683	383	11	(	(	PUNCT
inlawrev-3683	383	12	eff	eff	PROPN
inlawrev-3683	383	13	.	.	PUNCT
inlawrev-3683	383	14	jan	jan	PROPN
inlawrev-3683	383	15	.	.	PROPN
inlawrev-3683	383	16	1	1	NUM
inlawrev-3683	383	17	,	,	PUNCT
inlawrev-3683	383	18	2004	2004	NUM
inlawrev-3683	383	19	)	)	PUNCT
inlawrev-3683	383	20	.	.	PUNCT
inlawrev-3683	384	1	135	135	NUM
inlawrev-3683	384	2	.	.	PUNCT
inlawrev-3683	385	1	see	see	VERB
inlawrev-3683	386	1	i	i	PROPN
inlawrev-3683	386	2	d	d	PROPN
inlawrev-3683	386	3	§	§	PROPN
inlawrev-3683	386	4	6	6	NUM
inlawrev-3683	386	5	-	-	SYM
inlawrev-3683	386	6	3.1	3.1	NUM
inlawrev-3683	386	7	-	-	PUNCT
inlawrev-3683	386	8	25.2	25.2	NUM
inlawrev-3683	386	9	-	-	SYM
inlawrev-3683	386	10	6	6	NUM
inlawrev-3683	386	11	(	(	PUNCT
inlawrev-3683	386	12	eff	eff	PROPN
inlawrev-3683	386	13	jan	jan	PROPN
inlawrev-3683	386	14	.	.	PROPN
inlawrev-3683	386	15	1	1	NUM
inlawrev-3683	386	16	,	,	PUNCT
inlawrev-3683	386	17	2004	2004	NUM
inlawrev-3683	386	18	)	)	PUNCT
inlawrev-3683	386	19	.	.	PUNCT
inlawrev-3683	387	1	136	136	NUM
inlawrev-3683	387	2	.	.	PUNCT
inlawrev-3683	388	1	i	i	PRON
inlawrev-3683	388	2	d	d	PROPN
inlawrev-3683	388	3	§	§	PROPN
inlawrev-3683	388	4	6	6	NUM
inlawrev-3683	388	5	-	-	SYM
inlawrev-3683	388	6	3.1	3.1	NUM
inlawrev-3683	388	7	-	-	PUNCT
inlawrev-3683	388	8	25.2	25.2	NUM
inlawrev-3683	388	9	-	-	SYM
inlawrev-3683	388	10	9	9	NUM
inlawrev-3683	388	11	(	(	PUNCT
inlawrev-3683	388	12	eff	eff	PROPN
inlawrev-3683	388	13	.	.	PUNCT
inlawrev-3683	388	14	jan	jan	PROPN
inlawrev-3683	388	15	.	.	PROPN
inlawrev-3683	388	16	1	1	NUM
inlawrev-3683	388	17	,	,	PUNCT
inlawrev-3683	388	18	2004	2004	NUM
inlawrev-3683	388	19	)	)	PUNCT
inlawrev-3683	388	20	.	.	PUNCT
inlawrev-3683	389	1	137	137	NUM
inlawrev-3683	389	2	.	.	PUNCT
inlawrev-3683	390	1	i	i	PRON
inlawrev-3683	390	2	d	d	PROPN
inlawrev-3683	390	3	138	138	NUM
inlawrev-3683	390	4	.	.	PUNCT
inlawrev-3683	391	1	i	i	PRON
inlawrev-3683	391	2	d	d	PROPN
inlawrev-3683	391	3	139	139	NUM
inlawrev-3683	391	4	.	.	PUNCT
inlawrev-3683	392	1	see	see	VERB
inlawrev-3683	393	1	i	i	PROPN
inlawrev-3683	393	2	d	d	PROPN
inlawrev-3683	393	3	§	§	PROPN
inlawrev-3683	393	4	6	6	NUM
inlawrev-3683	393	5	-	-	SYM
inlawrev-3683	393	6	3.1	3.1	NUM
inlawrev-3683	393	7	-	-	PUNCT
inlawrev-3683	393	8	25.2	25.2	NUM
inlawrev-3683	393	9	-	-	SYM
inlawrev-3683	393	10	10	10	NUM
inlawrev-3683	393	11	(	(	PUNCT
inlawrev-3683	393	12	eff	eff	PROPN
inlawrev-3683	393	13	jan	jan	PROPN
inlawrev-3683	393	14	.	.	PROPN
inlawrev-3683	393	15	1	1	NUM
inlawrev-3683	393	16	,	,	PUNCT
inlawrev-3683	393	17	2004	2004	NUM
inlawrev-3683	393	18	)	)	PUNCT
inlawrev-3683	393	19	.	.	PUNCT
inlawrev-3683	394	1	140	140	X
inlawrev-3683	394	2	.	.	PUNCT
inlawrev-3683	394	3	see	see	VERB
inlawrev-3683	394	4	i	i	PROPN
inlawrev-3683	394	5	d	d	PROPN
inlawrev-3683	394	6	§	§	PROPN
inlawrev-3683	394	7	6	6	NUM
inlawrev-3683	394	8	-	-	SYM
inlawrev-3683	394	9	3.1	3.1	NUM
inlawrev-3683	394	10	-	-	SYM
inlawrev-3683	394	11	13	13	NUM
inlawrev-3683	394	12	-	-	SYM
inlawrev-3683	394	13	12	12	NUM
inlawrev-3683	394	14	(	(	PUNCT
inlawrev-3683	394	15	eff	eff	PROPN
inlawrev-3683	394	16	july	july	PROPN
inlawrev-3683	394	17	1	1	NUM
inlawrev-3683	394	18	,	,	PUNCT
inlawrev-3683	394	19	2003	2003	NUM
inlawrev-3683	394	20	)	)	PUNCT
inlawrev-3683	394	21	.	.	PUNCT
inlawrev-3683	395	1	1358	1358	NUM
inlawrev-3683	395	2	indiana	indiana	PROPN
inlawrev-3683	395	3	law	law	PROPN
inlawrev-3683	395	4	review	review	NOUN
inlawrev-3683	396	1	[	[	X
inlawrev-3683	396	2	vol	vol	NOUN
inlawrev-3683	396	3	.	.	PUNCT
inlawrev-3683	397	1	37:1343	37:1343	PROPN
inlawrev-3683	397	2	economy	economy	NOUN
inlawrev-3683	397	3	tax	tax	NOUN
inlawrev-3683	397	4	credit	credit	NOUN
inlawrev-3683	397	5	but	but	CCONJ
inlawrev-3683	397	6	also	also	ADV
inlawrev-3683	397	7	the	the	DET
inlawrev-3683	397	8	duties	duty	NOUN
inlawrev-3683	397	9	of	of	ADP
inlawrev-3683	397	10	the	the	DET
inlawrev-3683	397	11	hoosier	hoosier	NOUN
inlawrev-3683	397	12	business	business	NOUN
inlawrev-3683	397	13	investment	investment	NOUN
inlawrev-3683	397	14	tax	tax	NOUN
inlawrev-3683	397	15	credit	credit	NOUN
inlawrev-3683	397	16	.	.	PUNCT
inlawrev-3683	397	17	''	''	PUNCT
inlawrev-3683	398	1	*	*	PUNCT
inlawrev-3683	398	2	'	'	PUNCT
inlawrev-3683	398	3	the	the	DET
inlawrev-3683	398	4	hoosier	hoosier	NOUN
inlawrev-3683	398	5	business	business	NOUN
inlawrev-3683	398	6	investment	investment	NOUN
inlawrev-3683	398	7	tax	tax	NOUN
inlawrev-3683	398	8	credit	credit	NOUN
inlawrev-3683	398	9	is	be	AUX
inlawrev-3683	398	10	extended	extend	VERB
inlawrev-3683	398	11	to	to	ADP
inlawrev-3683	398	12	qualified	qualified	ADJ
inlawrev-3683	398	13	investments	investment	NOUN
inlawrev-3683	398	14	defined	define	VERB
inlawrev-3683	398	15	as	as	ADP
inlawrev-3683	398	16	the	the	DET
inlawrev-3683	398	17	amount	amount	NOUN
inlawrev-3683	398	18	of	of	ADP
inlawrev-3683	398	19	a	a	DET
inlawrev-3683	398	20	taxpayer	taxpayer	NOUN
inlawrev-3683	398	21	's	's	PART
inlawrev-3683	398	22	expenditures	expenditure	NOUN
inlawrev-3683	398	23	for	for	ADP
inlawrev-3683	398	24	any	any	PRON
inlawrev-3683	398	25	of	of	ADP
inlawrev-3683	398	26	the	the	DET
inlawrev-3683	398	27	follow^ing	follow^ing	NOUN
inlawrev-3683	398	28	:	:	PUNCT
inlawrev-3683	398	29	the	the	DET
inlawrev-3683	398	30	purchase	purchase	NOUN
inlawrev-3683	398	31	ofnew	ofnew	ADJ
inlawrev-3683	398	32	telecommunications	telecommunication	NOUN
inlawrev-3683	398	33	,	,	PUNCT
inlawrev-3683	398	34	production	production	NOUN
inlawrev-3683	398	35	,	,	PUNCT
inlawrev-3683	398	36	manufacturing	manufacturing	NOUN
inlawrev-3683	398	37	,	,	PUNCT
inlawrev-3683	398	38	fabrication	fabrication	NOUN
inlawrev-3683	398	39	,	,	PUNCT
inlawrev-3683	398	40	assembly	assembly	NOUN
inlawrev-3683	398	41	,	,	PUNCT
inlawrev-3683	398	42	extraction	extraction	NOUN
inlawrev-3683	398	43	,	,	PUNCT
inlawrev-3683	398	44	mining	mining	NOUN
inlawrev-3683	398	45	,	,	PUNCT
inlawrev-3683	398	46	processing	processing	NOUN
inlawrev-3683	398	47	,	,	PUNCT
inlawrev-3683	398	48	refining	refining	NOUN
inlawrev-3683	398	49	,	,	PUNCT
inlawrev-3683	398	50	or	or	CCONJ
inlawrev-3683	398	51	finishing	finish	VERB
inlawrev-3683	398	52	equipment	equipment	NOUN
inlawrev-3683	398	53	;	;	PUNCT
inlawrev-3683	398	54	the	the	DET
inlawrev-3683	398	55	purchase	purchase	NOUN
inlawrev-3683	398	56	of	of	ADP
inlawrev-3683	398	57	new	new	ADJ
inlawrev-3683	398	58	computers	computer	NOUN
inlawrev-3683	398	59	and	and	CCONJ
inlawrev-3683	398	60	related	related	ADJ
inlawrev-3683	398	61	equipment	equipment	NOUN
inlawrev-3683	398	62	;	;	PUNCT
inlawrev-3683	398	63	costs	cost	NOUN
inlawrev-3683	398	64	associated	associate	VERB
inlawrev-3683	398	65	with	with	ADP
inlawrev-3683	398	66	the	the	DET
inlawrev-3683	398	67	modernization	modernization	NOUN
inlawrev-3683	398	68	of	of	ADP
inlawrev-3683	398	69	existing	exist	VERB
inlawrev-3683	398	70	telecommunications	telecommunication	NOUN
inlawrev-3683	398	71	,	,	PUNCT
inlawrev-3683	398	72	production	production	NOUN
inlawrev-3683	398	73	,	,	PUNCT
inlawrev-3683	398	74	manufacturing	manufacturing	NOUN
inlawrev-3683	398	75	,	,	PUNCT
inlawrev-3683	398	76	fabrication	fabrication	NOUN
inlawrev-3683	398	77	,	,	PUNCT
inlawrev-3683	398	78	assembly	assembly	NOUN
inlawrev-3683	398	79	,	,	PUNCT
inlawrev-3683	398	80	extraction	extraction	NOUN
inlawrev-3683	398	81	,	,	PUNCT
inlawrev-3683	398	82	mining	mining	NOUN
inlawrev-3683	398	83	,	,	PUNCT
inlawrev-3683	398	84	processing	processing	NOUN
inlawrev-3683	398	85	,	,	PUNCT
inlawrev-3683	398	86	refining	refining	NOUN
inlawrev-3683	398	87	,	,	PUNCT
inlawrev-3683	398	88	or	or	CCONJ
inlawrev-3683	398	89	finishing	finish	VERB
inlawrev-3683	398	90	facilities	facility	NOUN
inlawrev-3683	398	91	;	;	PUNCT
inlawrev-3683	398	92	onsite	onsite	ADJ
inlawrev-3683	398	93	infrastructure	infrastructure	NOUN
inlawrev-3683	398	94	improvements	improvement	NOUN
inlawrev-3683	398	95	;	;	PUNCT
inlawrev-3683	398	96	the	the	DET
inlawrev-3683	398	97	construction	construction	NOUN
inlawrev-3683	398	98	of	of	ADP
inlawrev-3683	398	99	new	new	ADJ
inlawrev-3683	398	100	telecommunications	telecommunication	NOUN
inlawrev-3683	398	101	,	,	PUNCT
inlawrev-3683	398	102	production	production	NOUN
inlawrev-3683	398	103	,	,	PUNCT
inlawrev-3683	398	104	manufacturing	manufacturing	NOUN
inlawrev-3683	398	105	,	,	PUNCT
inlawrev-3683	398	106	fabrication	fabrication	NOUN
inlawrev-3683	398	107	,	,	PUNCT
inlawrev-3683	398	108	assembly	assembly	NOUN
inlawrev-3683	398	109	,	,	PUNCT
inlawrev-3683	398	110	extraction	extraction	NOUN
inlawrev-3683	398	111	,	,	PUNCT
inlawrev-3683	398	112	mining	mining	NOUN
inlawrev-3683	398	113	,	,	PUNCT
inlawrev-3683	398	114	processing	processing	NOUN
inlawrev-3683	398	115	,	,	PUNCT
inlawrev-3683	398	116	refining	refining	NOUN
inlawrev-3683	398	117	,	,	PUNCT
inlawrev-3683	398	118	or	or	CCONJ
inlawrev-3683	398	119	finishing	finish	VERB
inlawrev-3683	398	120	facilities	facility	NOUN
inlawrev-3683	398	121	;	;	PUNCT
inlawrev-3683	398	122	costs	cost	NOUN
inlawrev-3683	398	123	associated	associate	VERB
inlawrev-3683	398	124	with	with	ADP
inlawrev-3683	398	125	retooling	retool	VERB
inlawrev-3683	398	126	existing	exist	VERB
inlawrev-3683	398	127	machinery	machinery	NOUN
inlawrev-3683	398	128	and	and	CCONJ
inlawrev-3683	398	129	equipment	equipment	NOUN
inlawrev-3683	398	130	;	;	PUNCT
inlawrev-3683	398	131	and	and	CCONJ
inlawrev-3683	398	132	,	,	PUNCT
inlawrev-3683	398	133	costs	cost	NOUN
inlawrev-3683	398	134	associated	associate	VERB
inlawrev-3683	398	135	with	with	ADP
inlawrev-3683	398	136	the	the	DET
inlawrev-3683	398	137	construction	construction	NOUN
inlawrev-3683	398	138	of	of	ADP
inlawrev-3683	398	139	special	special	ADJ
inlawrev-3683	398	140	purpose	purpose	NOUN
inlawrev-3683	398	141	buildings	building	NOUN
inlawrev-3683	398	142	and	and	CCONJ
inlawrev-3683	398	143	foundations	foundation	NOUN
inlawrev-3683	398	144	for	for	ADP
inlawrev-3683	398	145	use	use	NOUN
inlawrev-3683	398	146	in	in	ADP
inlawrev-3683	398	147	the	the	DET
inlawrev-3683	398	148	computer	computer	NOUN
inlawrev-3683	398	149	,	,	PUNCT
inlawrev-3683	398	150	software	software	NOUN
inlawrev-3683	398	151	,	,	PUNCT
inlawrev-3683	398	152	biological	biological	ADJ
inlawrev-3683	398	153	sciences	science	NOUN
inlawrev-3683	398	154	,	,	PUNCT
inlawrev-3683	398	155	or	or	CCONJ
inlawrev-3683	398	156	telecommunications	telecommunications	NOUN
inlawrev-3683	398	157	industry	industry	NOUN
inlawrev-3683	398	158	.	.	PUNCT
inlawrev-3683	399	1	'"*^	'"*^	NOUN
inlawrev-3683	399	2	however	however	ADV
inlawrev-3683	399	3	,	,	PUNCT
inlawrev-3683	399	4	the	the	DET
inlawrev-3683	399	5	credit	credit	NOUN
inlawrev-3683	399	6	does	do	AUX
inlawrev-3683	399	7	not	not	PART
inlawrev-3683	399	8	apply	apply	VERB
inlawrev-3683	399	9	to	to	ADP
inlawrev-3683	399	10	property	property	NOUN
inlawrev-3683	399	11	that	that	PRON
inlawrev-3683	399	12	can	can	AUX
inlawrev-3683	399	13	be	be	AUX
inlawrev-3683	399	14	readily	readily	ADV
inlawrev-3683	399	15	moved	move	VERB
inlawrev-3683	399	16	outside	outside	ADP
inlawrev-3683	399	17	indiana	indiana	PROPN
inlawrev-3683	399	18	.	.	PUNCT
inlawrev-3683	400	1	'"*^	'"*^	VERB
inlawrev-3683	400	2	a	a	DET
inlawrev-3683	400	3	taxpayer	taxpayer	NOUN
inlawrev-3683	400	4	making	make	VERB
inlawrev-3683	400	5	a	a	DET
inlawrev-3683	400	6	qualified	qualified	ADJ
inlawrev-3683	400	7	investment	investment	NOUN
inlawrev-3683	400	8	is	be	AUX
inlawrev-3683	400	9	entitled	entitle	VERB
inlawrev-3683	400	10	to	to	ADP
inlawrev-3683	400	11	credit	credit	NOUN
inlawrev-3683	400	12	in	in	ADP
inlawrev-3683	400	13	an	an	DET
inlawrev-3683	400	14	amount	amount	NOUN
inlawrev-3683	400	15	equal	equal	ADJ
inlawrev-3683	400	16	to	to	ADP
inlawrev-3683	400	17	the	the	DET
inlawrev-3683	400	18	lesser	less	ADJ
inlawrev-3683	400	19	of	of	ADP
inlawrev-3683	400	20	30	30	NUM
inlawrev-3683	400	21	%	%	NOUN
inlawrev-3683	400	22	of	of	ADP
inlawrev-3683	400	23	the	the	DET
inlawrev-3683	400	24	amount	amount	NOUN
inlawrev-3683	400	25	of	of	ADP
inlawrev-3683	400	26	the	the	DET
inlawrev-3683	400	27	qualified	qualified	ADJ
inlawrev-3683	400	28	investment	investment	NOUN
inlawrev-3683	400	29	,	,	PUNCT
inlawrev-3683	400	30	or	or	CCONJ
inlawrev-3683	400	31	the	the	DET
inlawrev-3683	400	32	taxpayer	taxpayer	NOUN
inlawrev-3683	400	33	's	's	PART
inlawrev-3683	400	34	state	state	NOUN
inlawrev-3683	400	35	tax	tax	NOUN
inlawrev-3683	400	36	liability	liability	NOUN
inlawrev-3683	400	37	growth	growth	NOUN
inlawrev-3683	400	38	.	.	PUNCT
inlawrev-3683	400	39	''	''	PUNCT
inlawrev-3683	401	1	*	*	PUNCT
inlawrev-3683	401	2	'	'	X
inlawrev-3683	401	3	*	*	NOUN
inlawrev-3683	401	4	the	the	DET
inlawrev-3683	401	5	taxpayer	taxpayer	NOUN
inlawrev-3683	401	6	may	may	AUX
inlawrev-3683	401	7	also	also	ADV
inlawrev-3683	401	8	carry	carry	VERB
inlawrev-3683	401	9	forward	forward	ADP
inlawrev-3683	401	10	any	any	DET
inlawrev-3683	401	11	unused	unused	ADJ
inlawrev-3683	401	12	credit	credit	NOUN
inlawrev-3683	401	13	for	for	ADP
inlawrev-3683	401	14	a	a	DET
inlawrev-3683	401	15	period	period	NOUN
inlawrev-3683	401	16	of	of	ADP
inlawrev-3683	401	17	nine	nine	NUM
inlawrev-3683	401	18	years	year	NOUN
inlawrev-3683	401	19	.	.	PUNCT
inlawrev-3683	402	1	"	"	PUNCT
inlawrev-3683	402	2	*	*	PUNCT
inlawrev-3683	402	3	^	^	PUNCT
inlawrev-3683	402	4	pass	pass	VERB
inlawrev-3683	402	5	through	through	ADP
inlawrev-3683	402	6	entities	entity	NOUN
inlawrev-3683	402	7	are	be	AUX
inlawrev-3683	402	8	entitled	entitle	VERB
inlawrev-3683	402	9	to	to	ADP
inlawrev-3683	402	10	the	the	DET
inlawrev-3683	402	11	hoosier	hoosier	NOUN
inlawrev-3683	402	12	business	business	NOUN
inlawrev-3683	402	13	investment	investment	NOUN
inlawrev-3683	402	14	tax	tax	NOUN
inlawrev-3683	402	15	credit	credit	NOUN
inlawrev-3683	402	16	.	.	PUNCT
inlawrev-3683	402	17	''	''	PUNCT
inlawrev-3683	403	1	'	'	PUNCT
inlawrev-3683	403	2	^	^	PUNCT
inlawrev-3683	403	3	the	the	DET
inlawrev-3683	403	4	edge	edge	NOUN
inlawrev-3683	403	5	board	board	NOUN
inlawrev-3683	403	6	may	may	AUX
inlawrev-3683	403	7	enter	enter	VERB
inlawrev-3683	403	8	into	into	ADP
inlawrev-3683	403	9	an	an	DET
inlawrev-3683	403	10	agreement	agreement	NOUN
inlawrev-3683	403	11	with	with	ADP
inlawrev-3683	403	12	a	a	DET
inlawrev-3683	403	13	taxpayer	taxpayer	NOUN
inlawrev-3683	403	14	for	for	ADP
inlawrev-3683	403	15	a	a	DET
inlawrev-3683	403	16	credit	credit	NOUN
inlawrev-3683	403	17	when	when	SCONJ
inlawrev-3683	403	18	,	,	PUNCT
inlawrev-3683	403	19	after	after	ADP
inlawrev-3683	403	20	reviewing	review	VERB
inlawrev-3683	403	21	the	the	DET
inlawrev-3683	403	22	taxpayer	taxpayer	NOUN
inlawrev-3683	403	23	's	's	PART
inlawrev-3683	403	24	application	application	NOUN
inlawrev-3683	403	25	,	,	PUNCT
inlawrev-3683	403	26	the	the	DET
inlawrev-3683	403	27	edge	edge	NOUN
inlawrev-3683	403	28	board	board	NOUN
inlawrev-3683	403	29	determines	determine	VERB
inlawrev-3683	403	30	that	that	SCONJ
inlawrev-3683	403	31	the	the	DET
inlawrev-3683	403	32	applicant	applicant	NOUN
inlawrev-3683	403	33	has	have	AUX
inlawrev-3683	403	34	conducted	conduct	VERB
inlawrev-3683	403	35	business	business	NOUN
inlawrev-3683	403	36	in	in	ADP
inlawrev-3683	403	37	indiana	indiana	PROPN
inlawrev-3683	403	38	for	for	ADP
inlawrev-3683	403	39	at	at	ADV
inlawrev-3683	403	40	least	least	ADV
inlawrev-3683	403	41	one	one	NUM
inlawrev-3683	403	42	year	year	NOUN
inlawrev-3683	403	43	,	,	PUNCT
inlawrev-3683	403	44	the	the	DET
inlawrev-3683	403	45	applicant	applicant	NOUN
inlawrev-3683	403	46	's	's	PART
inlawrev-3683	403	47	project	project	NOUN
inlawrev-3683	403	48	will	will	AUX
inlawrev-3683	403	49	raise	raise	VERB
inlawrev-3683	403	50	the	the	DET
inlawrev-3683	403	51	total	total	ADJ
inlawrev-3683	403	52	earnings	earning	NOUN
inlawrev-3683	403	53	ofapplicant	ofapplicant	PROPN
inlawrev-3683	403	54	's	's	PART
inlawrev-3683	403	55	indiana	indiana	PROPN
inlawrev-3683	403	56	employees	employee	NOUN
inlawrev-3683	403	57	,	,	PUNCT
inlawrev-3683	403	58	the	the	DET
inlawrev-3683	403	59	applicant	applicant	NOUN
inlawrev-3683	403	60	's	's	PART
inlawrev-3683	403	61	project	project	NOUN
inlawrev-3683	403	62	is	be	AUX
inlawrev-3683	403	63	economically	economically	ADV
inlawrev-3683	403	64	sound	sound	ADJ
inlawrev-3683	403	65	and	and	CCONJ
inlawrev-3683	403	66	will	will	AUX
inlawrev-3683	403	67	benefit	benefit	VERB
inlawrev-3683	403	68	the	the	DET
inlawrev-3683	403	69	people	people	NOUN
inlawrev-3683	403	70	of	of	ADP
inlawrev-3683	403	71	indiana	indiana	PROPN
inlawrev-3683	403	72	by	by	ADP
inlawrev-3683	403	73	increasing	increase	VERB
inlawrev-3683	403	74	opportunities	opportunity	NOUN
inlawrev-3683	403	75	for	for	ADP
inlawrev-3683	403	76	employment	employment	NOUN
inlawrev-3683	403	77	and	and	CCONJ
inlawrev-3683	403	78	strengthening	strengthen	VERB
inlawrev-3683	403	79	the	the	DET
inlawrev-3683	403	80	economy	economy	NOUN
inlawrev-3683	403	81	of	of	ADP
inlawrev-3683	403	82	indiana	indiana	PROPN
inlawrev-3683	403	83	,	,	PUNCT
inlawrev-3683	403	84	receiving	receive	VERB
inlawrev-3683	403	85	the	the	DET
inlawrev-3683	403	86	tax	tax	NOUN
inlawrev-3683	403	87	credit	credit	NOUN
inlawrev-3683	403	88	is	be	AUX
inlawrev-3683	403	89	a	a	DET
inlawrev-3683	403	90	major	major	ADJ
inlawrev-3683	403	91	factor	factor	NOUN
inlawrev-3683	403	92	in	in	ADP
inlawrev-3683	403	93	the	the	DET
inlawrev-3683	403	94	applicant	applicant	NOUN
inlawrev-3683	403	95	's	's	PART
inlawrev-3683	403	96	decision	decision	NOUN
inlawrev-3683	403	97	to	to	PART
inlawrev-3683	403	98	go	go	VERB
inlawrev-3683	403	99	forward	forward	ADV
inlawrev-3683	403	100	with	with	ADP
inlawrev-3683	403	101	the	the	DET
inlawrev-3683	403	102	project	project	NOUN
inlawrev-3683	403	103	and	and	CCONJ
inlawrev-3683	403	104	not	not	PART
inlawrev-3683	403	105	receiving	receive	VERB
inlawrev-3683	403	106	the	the	DET
inlawrev-3683	403	107	tax	tax	NOUN
inlawrev-3683	403	108	credit	credit	NOUN
inlawrev-3683	403	109	will	will	AUX
inlawrev-3683	403	110	result	result	VERB
inlawrev-3683	403	111	in	in	ADP
inlawrev-3683	403	112	the	the	DET
inlawrev-3683	403	113	applicant	applicant	NOUN
inlawrev-3683	403	114	not	not	PART
inlawrev-3683	403	115	raising	raise	VERB
inlawrev-3683	403	116	the	the	DET
inlawrev-3683	403	117	total	total	ADJ
inlawrev-3683	403	118	earnings	earning	NOUN
inlawrev-3683	403	119	ofemployees	ofemployee	NOUN
inlawrev-3683	403	120	in	in	ADP
inlawrev-3683	403	121	indiana	indiana	PROPN
inlawrev-3683	403	122	,	,	PUNCT
inlawrev-3683	403	123	awarding	award	VERB
inlawrev-3683	403	124	the	the	DET
inlawrev-3683	403	125	tax	tax	NOUN
inlawrev-3683	403	126	credit	credit	NOUN
inlawrev-3683	403	127	will	will	AUX
inlawrev-3683	403	128	result	result	VERB
inlawrev-3683	403	129	in	in	ADP
inlawrev-3683	403	130	an	an	DET
inlawrev-3683	403	131	overall	overall	ADJ
inlawrev-3683	403	132	positive	positive	ADJ
inlawrev-3683	403	133	fiscal	fiscal	ADJ
inlawrev-3683	403	134	impact	impact	NOUN
inlawrev-3683	403	135	to	to	ADP
inlawrev-3683	403	136	the	the	DET
inlawrev-3683	403	137	state	state	NOUN
inlawrev-3683	403	138	,	,	PUNCT
inlawrev-3683	403	139	as	as	SCONJ
inlawrev-3683	403	140	certified	certify	VERB
inlawrev-3683	403	141	by	by	ADP
inlawrev-3683	403	142	the	the	DET
inlawrev-3683	403	143	budget	budget	NOUN
inlawrev-3683	403	144	agency	agency	NOUN
inlawrev-3683	403	145	using	use	VERB
inlawrev-3683	403	146	the	the	DET
inlawrev-3683	403	147	best	good	ADJ
inlawrev-3683	403	148	available	available	ADJ
inlawrev-3683	403	149	data	datum	NOUN
inlawrev-3683	403	150	,	,	PUNCT
inlawrev-3683	403	151	the	the	DET
inlawrev-3683	403	152	credit	credit	NOUN
inlawrev-3683	403	153	is	be	AUX
inlawrev-3683	403	154	not	not	PART
inlawrev-3683	403	155	prohibited	prohibit	VERB
inlawrev-3683	403	156	by	by	ADP
inlawrev-3683	403	157	section	section	NOUN
inlawrev-3683	403	158	19	19	NUM
inlawrev-3683	403	159	of	of	ADP
inlawrev-3683	403	160	this	this	DET
inlawrev-3683	403	161	chapter	chapter	NOUN
inlawrev-3683	403	162	,	,	PUNCT
inlawrev-3683	403	163	and	and	CCONJ
inlawrev-3683	403	164	the	the	DET
inlawrev-3683	403	165	average	average	ADJ
inlawrev-3683	403	166	wage	wage	NOUN
inlawrev-3683	403	167	that	that	PRON
inlawrev-3683	403	168	will	will	AUX
inlawrev-3683	403	169	be	be	AUX
inlawrev-3683	403	170	paid	pay	VERB
inlawrev-3683	403	171	by	by	ADP
inlawrev-3683	403	172	the	the	DET
inlawrev-3683	403	173	taxpayer	taxpayer	NOUN
inlawrev-3683	403	174	to	to	ADP
inlawrev-3683	403	175	its	its	PRON
inlawrev-3683	403	176	employees	employee	NOUN
inlawrev-3683	403	177	(	(	PUNCT
inlawrev-3683	403	178	excluding	exclude	VERB
inlawrev-3683	403	179	highly	highly	ADV
inlawrev-3683	403	180	compensated	compensated	ADJ
inlawrev-3683	403	181	employees	employee	NOUN
inlawrev-3683	403	182	)	)	PUNCT
inlawrev-3683	403	183	at	at	ADP
inlawrev-3683	403	184	the	the	DET
inlawrev-3683	403	185	location	location	NOUN
inlawrev-3683	403	186	after	after	SCONJ
inlawrev-3683	403	187	the	the	DET
inlawrev-3683	403	188	credit	credit	NOUN
inlawrev-3683	403	189	is	be	AUX
inlawrev-3683	403	190	given	give	VERB
inlawrev-3683	403	191	will	will	AUX
inlawrev-3683	403	192	be	be	AUX
inlawrev-3683	403	193	at	at	ADP
inlawrev-3683	403	194	least	least	ADJ
inlawrev-3683	403	195	equal	equal	ADJ
inlawrev-3683	403	196	to	to	ADP
inlawrev-3683	403	197	1	1	NUM
inlawrev-3683	403	198	50	50	NUM
inlawrev-3683	403	199	%	%	NOUN
inlawrev-3683	403	200	ofthe	ofthe	NOUN
inlawrev-3683	403	201	hourly	hourly	ADJ
inlawrev-3683	403	202	minimum	minimum	ADJ
inlawrev-3683	403	203	wage	wage	NOUN
inlawrev-3683	403	204	in	in	ADP
inlawrev-3683	403	205	indiana	indiana	PROPN
inlawrev-3683	403	206	.	.	PUNCT
inlawrev-3683	404	1	''*^	''*^	PROPN
inlawrev-3683	404	2	the	the	DET
inlawrev-3683	404	3	edge	edge	NOUN
inlawrev-3683	404	4	board	board	NOUN
inlawrev-3683	404	5	is	be	AUX
inlawrev-3683	404	6	required	require	VERB
inlawrev-3683	404	7	to	to	PART
inlawrev-3683	404	8	certify	certify	VERB
inlawrev-3683	404	9	the	the	DET
inlawrev-3683	404	10	amount	amount	NOUN
inlawrev-3683	404	11	oftax	oftax	ADJ
inlawrev-3683	404	12	credit	credit	NOUN
inlawrev-3683	404	13	that	that	PRON
inlawrev-3683	404	14	is	be	AUX
inlawrev-3683	404	15	to	to	PART
inlawrev-3683	404	16	be	be	AUX
inlawrev-3683	404	17	awarded	award	VERB
inlawrev-3683	404	18	,	,	PUNCT
inlawrev-3683	404	19	and	and	CCONJ
inlawrev-3683	404	20	that	that	DET
inlawrev-3683	404	21	amount	amount	NOUN
inlawrev-3683	404	22	is	be	AUX
inlawrev-3683	404	23	to	to	PART
inlawrev-3683	404	24	be	be	AUX
inlawrev-3683	404	25	limited	limit	VERB
inlawrev-3683	404	26	to	to	ADP
inlawrev-3683	404	27	the	the	DET
inlawrev-3683	404	28	amount	amount	NOUN
inlawrev-3683	404	29	of	of	ADP
inlawrev-3683	404	30	qualified	qualified	ADJ
inlawrev-3683	404	31	investment	investment	NOUN
inlawrev-3683	404	32	that	that	PRON
inlawrev-3683	404	33	is	be	AUX
inlawrev-3683	404	34	directly	directly	ADV
inlawrev-3683	404	35	related	relate	VERB
inlawrev-3683	404	36	to	to	ADP
inlawrev-3683	404	37	expanding	expand	VERB
inlawrev-3683	404	38	the	the	DET
inlawrev-3683	404	39	workforce	workforce	NOUN
inlawrev-3683	404	40	in	in	ADP
inlawrev-3683	404	41	141	141	NUM
inlawrev-3683	404	42	.	.	PUNCT
inlawrev-3683	405	1	see	see	VERB
inlawrev-3683	405	2	i	i	PRON
inlawrev-3683	405	3	d.	d.	PROPN
inlawrev-3683	405	4	142	142	NUM
inlawrev-3683	405	5	.	.	PUNCT
inlawrev-3683	406	1	see	see	VERB
inlawrev-3683	406	2	i	i	PRON
inlawrev-3683	406	3	d.	d.	PROPN
inlawrev-3683	406	4	§	§	PROPN
inlawrev-3683	406	5	6	6	NUM
inlawrev-3683	406	6	-	-	SYM
inlawrev-3683	406	7	3.1	3.1	NUM
inlawrev-3683	406	8	-	-	SYM
inlawrev-3683	406	9	26	26	NUM
inlawrev-3683	406	10	-	-	SYM
inlawrev-3683	406	11	8	8	NUM
inlawrev-3683	406	12	(	(	PUNCT
inlawrev-3683	406	13	eff	eff	PROPN
inlawrev-3683	406	14	.	.	PROPN
inlawrev-3683	407	1	july	july	PROPN
inlawrev-3683	407	2	1	1	NUM
inlawrev-3683	407	3	,	,	PUNCT
inlawrev-3683	407	4	2003	2003	NUM
inlawrev-3683	407	5	)	)	PUNCT
inlawrev-3683	407	6	.	.	PUNCT
inlawrev-3683	408	1	143	143	X
inlawrev-3683	408	2	.	.	PUNCT
inlawrev-3683	408	3	see	see	VERB
inlawrev-3683	408	4	i	i	PROPN
inlawrev-3683	408	5	d	d	PROPN
inlawrev-3683	408	6	144	144	NUM
inlawrev-3683	408	7	.	.	PUNCT
inlawrev-3683	409	1	see	see	VERB
inlawrev-3683	410	1	i	i	PROPN
inlawrev-3683	410	2	d	d	PROPN
inlawrev-3683	410	3	§	§	PROPN
inlawrev-3683	410	4	6	6	NUM
inlawrev-3683	410	5	-	-	SYM
inlawrev-3683	410	6	3.1	3.1	NUM
inlawrev-3683	410	7	-	-	SYM
inlawrev-3683	410	8	26	26	NUM
inlawrev-3683	410	9	-	-	SYM
inlawrev-3683	410	10	14	14	NUM
inlawrev-3683	410	11	(	(	PUNCT
inlawrev-3683	410	12	eff	eff	PROPN
inlawrev-3683	410	13	.	.	PROPN
inlawrev-3683	411	1	july	july	PROPN
inlawrev-3683	411	2	1	1	NUM
inlawrev-3683	411	3	,	,	PUNCT
inlawrev-3683	411	4	2003	2003	NUM
inlawrev-3683	411	5	)	)	PUNCT
inlawrev-3683	411	6	.	.	PUNCT
inlawrev-3683	412	1	145	145	NUM
inlawrev-3683	412	2	.	.	PUNCT
inlawrev-3683	413	1	i	i	PRON
inlawrev-3683	413	2	d	d	PROPN
inlawrev-3683	413	3	§	§	PROPN
inlawrev-3683	413	4	6	6	NUM
inlawrev-3683	413	5	-	-	SYM
inlawrev-3683	413	6	3.1	3.1	NUM
inlawrev-3683	413	7	-	-	SYM
inlawrev-3683	413	8	26	26	NUM
inlawrev-3683	413	9	-	-	SYM
inlawrev-3683	413	10	15	15	NUM
inlawrev-3683	413	11	(	(	PUNCT
inlawrev-3683	413	12	eff	eff	PROPN
inlawrev-3683	413	13	july	july	PROPN
inlawrev-3683	413	14	1	1	NUM
inlawrev-3683	413	15	,	,	PUNCT
inlawrev-3683	413	16	2003	2003	NUM
inlawrev-3683	413	17	)	)	PUNCT
inlawrev-3683	413	18	.	.	PUNCT
inlawrev-3683	414	1	146	146	NUM
inlawrev-3683	414	2	.	.	PUNCT
inlawrev-3683	415	1	see	see	VERB
inlawrev-3683	416	1	i	i	PROPN
inlawrev-3683	416	2	d	d	PROPN
inlawrev-3683	416	3	§	§	PROPN
inlawrev-3683	416	4	6	6	NUM
inlawrev-3683	416	5	-	-	SYM
inlawrev-3683	416	6	3.1	3.1	NUM
inlawrev-3683	416	7	-	-	SYM
inlawrev-3683	416	8	26	26	NUM
inlawrev-3683	416	9	-	-	SYM
inlawrev-3683	416	10	1	1	NUM
inlawrev-3683	416	11	1	1	NUM
inlawrev-3683	416	12	(	(	PUNCT
inlawrev-3683	416	13	eff	eff	PROPN
inlawrev-3683	416	14	july	july	PROPN
inlawrev-3683	416	15	1	1	NUM
inlawrev-3683	416	16	,	,	PUNCT
inlawrev-3683	416	17	2003	2003	NUM
inlawrev-3683	416	18	)	)	PUNCT
inlawrev-3683	416	19	.	.	PUNCT
inlawrev-3683	417	1	147	147	NUM
inlawrev-3683	417	2	.	.	PUNCT
inlawrev-3683	418	1	see	see	VERB
inlawrev-3683	419	1	i	i	PROPN
inlawrev-3683	419	2	d	d	PROPN
inlawrev-3683	419	3	§	§	PROPN
inlawrev-3683	419	4	6	6	NUM
inlawrev-3683	419	5	-	-	SYM
inlawrev-3683	419	6	3.1	3.1	NUM
inlawrev-3683	419	7	-	-	SYM
inlawrev-3683	419	8	26	26	NUM
inlawrev-3683	419	9	-	-	SYM
inlawrev-3683	419	10	18	18	NUM
inlawrev-3683	419	11	(	(	PUNCT
inlawrev-3683	419	12	eff	eff	PROPN
inlawrev-3683	419	13	july	july	PROPN
inlawrev-3683	419	14	1	1	NUM
inlawrev-3683	419	15	,	,	PUNCT
inlawrev-3683	419	16	2003	2003	NUM
inlawrev-3683	419	17	)	)	PUNCT
inlawrev-3683	419	18	.	.	PUNCT
inlawrev-3683	420	1	2004	2004	NUM
inlawrev-3683	420	2	]	]	PUNCT
inlawrev-3683	420	3	taxation	taxation	NOUN
inlawrev-3683	420	4	1359	1359	NUM
inlawrev-3683	420	5	indiana	indiana	PROPN
inlawrev-3683	420	6	.	.	PUNCT
inlawrev-3683	421	1	'"*^	'"*^	VERB
inlawrev-3683	421	2	the	the	DET
inlawrev-3683	421	3	edge	edge	NOUN
inlawrev-3683	421	4	board	board	NOUN
inlawrev-3683	421	5	is	be	AUX
inlawrev-3683	421	6	also	also	ADV
inlawrev-3683	421	7	required	require	VERB
inlawrev-3683	421	8	to	to	PART
inlawrev-3683	421	9	enter	enter	VERB
inlawrev-3683	421	10	into	into	ADP
inlawrev-3683	421	11	an	an	DET
inlawrev-3683	421	12	agreement	agreement	NOUN
inlawrev-3683	421	13	with	with	ADP
inlawrev-3683	421	14	the	the	DET
inlawrev-3683	421	15	taxpayer	taxpayer	NOUN
inlawrev-3683	421	16	prior	prior	ADV
inlawrev-3683	421	17	to	to	ADP
inlawrev-3683	421	18	the	the	DET
inlawrev-3683	421	19	taxpayer	taxpayer	NOUN
inlawrev-3683	421	20	receipt	receipt	NOUN
inlawrev-3683	421	21	of	of	ADP
inlawrev-3683	421	22	the	the	DET
inlawrev-3683	421	23	credit	credit	NOUN
inlawrev-3683	421	24	.	.	PUNCT
inlawrev-3683	422	1	''*^	''*^	PROPN
inlawrev-3683	422	2	further	far	ADV
inlawrev-3683	422	3	,	,	PUNCT
inlawrev-3683	422	4	the	the	DET
inlawrev-3683	422	5	taxpayer	taxpayer	NOUN
inlawrev-3683	422	6	is	be	AUX
inlawrev-3683	422	7	required	require	VERB
inlawrev-3683	422	8	to	to	PART
inlawrev-3683	422	9	submit	submit	VERB
inlawrev-3683	422	10	to	to	ADP
inlawrev-3683	422	11	the	the	DET
inlawrev-3683	422	12	department	department	NOUN
inlawrev-3683	422	13	a	a	DET
inlawrev-3683	422	14	copy	copy	NOUN
inlawrev-3683	422	15	of	of	ADP
inlawrev-3683	422	16	the	the	DET
inlawrev-3683	422	17	certificate	certificate	NOUN
inlawrev-3683	422	18	verifying	verify	VERB
inlawrev-3683	422	19	the	the	DET
inlawrev-3683	422	20	amount	amount	NOUN
inlawrev-3683	422	21	oftax	oftax	ADJ
inlawrev-3683	422	22	credit	credit	NOUN
inlawrev-3683	422	23	for	for	ADP
inlawrev-3683	422	24	the	the	DET
inlawrev-3683	422	25	taxable	taxable	ADJ
inlawrev-3683	422	26	year	year	NOUN
inlawrev-3683	422	27	.	.	PUNCT
inlawrev-3683	423	1	'^^	'^^	PRON
inlawrev-3683	423	2	if	if	SCONJ
inlawrev-3683	423	3	the	the	DET
inlawrev-3683	423	4	taxpayer	taxpayer	NOUN
inlawrev-3683	423	5	fails	fail	VERB
inlawrev-3683	423	6	to	to	PART
inlawrev-3683	423	7	comply	comply	VERB
inlawrev-3683	423	8	with	with	ADP
inlawrev-3683	423	9	this	this	DET
inlawrev-3683	423	10	filing	filing	NOUN
inlawrev-3683	423	11	requirement	requirement	NOUN
inlawrev-3683	423	12	,	,	PUNCT
inlawrev-3683	423	13	then	then	ADV
inlawrev-3683	423	14	an	an	DET
inlawrev-3683	423	15	assessment	assessment	NOUN
inlawrev-3683	423	16	may	may	AUX
inlawrev-3683	423	17	be	be	AUX
inlawrev-3683	423	18	allowed	allow	VERB
inlawrev-3683	423	19	by	by	ADP
inlawrev-3683	423	20	the	the	DET
inlawrev-3683	423	21	edge	edge	NOUN
inlawrev-3683	423	22	board	board	NOUN
inlawrev-3683	423	23	after	after	SCONJ
inlawrev-3683	423	24	the	the	DET
inlawrev-3683	423	25	taxpayer	taxpayer	NOUN
inlawrev-3683	423	26	has	have	AUX
inlawrev-3683	423	27	had	have	VERB
inlawrev-3683	423	28	an	an	DET
inlawrev-3683	423	29	opportunity	opportunity	NOUN
inlawrev-3683	423	30	to	to	PART
inlawrev-3683	423	31	explain	explain	VERB
inlawrev-3683	423	32	such	such	ADJ
inlawrev-3683	423	33	non	non	ADJ
inlawrev-3683	423	34	-	-	NOUN
inlawrev-3683	423	35	compliance	compliance	NOUN
inlawrev-3683	423	36	.	.	PUNCT
inlawrev-3683	424	1	'^	'^	NOUN
inlawrev-3683	424	2	'	'	PART
inlawrev-3683	424	3	the	the	DET
inlawrev-3683	424	4	hoosier	hoosier	NOUN
inlawrev-3683	424	5	business	business	NOUN
inlawrev-3683	424	6	investment	investment	NOUN
inlawrev-3683	424	7	tax	tax	NOUN
inlawrev-3683	424	8	credit	credit	NOUN
inlawrev-3683	424	9	is	be	AUX
inlawrev-3683	424	10	not	not	PART
inlawrev-3683	424	11	allowed	allow	VERB
inlawrev-3683	424	12	for	for	ADP
inlawrev-3683	424	13	taxpayers	taxpayer	NOUN
inlawrev-3683	424	14	who	who	PRON
inlawrev-3683	424	15	relocate	relocate	VERB
inlawrev-3683	424	16	jobs	job	NOUN
inlawrev-3683	424	17	from	from	ADP
inlawrev-3683	424	18	one	one	NUM
inlawrev-3683	424	19	location	location	NOUN
inlawrev-3683	424	20	in	in	ADP
inlawrev-3683	424	21	indiana	indiana	PROPN
inlawrev-3683	424	22	to	to	ADP
inlawrev-3683	424	23	another	another	DET
inlawrev-3683	424	24	location	location	NOUN
inlawrev-3683	424	25	in	in	ADP
inlawrev-3683	424	26	indiana	indiana	PROPN
inlawrev-3683	424	27	.	.	PUNCT
inlawrev-3683	424	28	'	'	PUNCT
inlawrev-3683	424	29	"	"	PUNCT
inlawrev-3683	424	30	further	far	ADV
inlawrev-3683	424	31	,	,	PUNCT
inlawrev-3683	424	32	the	the	DET
inlawrev-3683	424	33	credit	credit	NOUN
inlawrev-3683	424	34	is	be	AUX
inlawrev-3683	424	35	set	set	VERB
inlawrev-3683	424	36	to	to	PART
inlawrev-3683	424	37	expire	expire	VERB
inlawrev-3683	424	38	after	after	ADP
inlawrev-3683	424	39	december	december	PROPN
inlawrev-3683	424	40	3	3	NUM
inlawrev-3683	424	41	1	1	NUM
inlawrev-3683	424	42	,	,	PUNCT
inlawrev-3683	424	43	2005	2005	NUM
inlawrev-3683	424	44	,	,	PUNCT
inlawrev-3683	424	45	however	however	ADV
inlawrev-3683	424	46	,	,	PUNCT
inlawrev-3683	424	47	that	that	DET
inlawrev-3683	424	48	expiration	expiration	NOUN
inlawrev-3683	424	49	does	do	AUX
inlawrev-3683	424	50	not	not	PART
inlawrev-3683	424	51	prevent	prevent	VERB
inlawrev-3683	424	52	a	a	DET
inlawrev-3683	424	53	taxpayer	taxpayer	NOUN
inlawrev-3683	424	54	from	from	ADP
inlawrev-3683	424	55	carrying	carry	VERB
inlawrev-3683	424	56	forward	forward	ADP
inlawrev-3683	424	57	any	any	DET
inlawrev-3683	424	58	credit	credit	NOUN
inlawrev-3683	424	59	awarded	award	VERB
inlawrev-3683	424	60	prior	prior	ADV
inlawrev-3683	424	61	to	to	ADP
inlawrev-3683	424	62	january	january	PROPN
inlawrev-3683	424	63	1	1	NUM
inlawrev-3683	424	64	,	,	PUNCT
inlawrev-3683	424	65	2006.'^	2006.'^	NOUN
inlawrev-3683	424	66	'	'	PART
inlawrev-3683	424	67	g.	g.	NOUN
inlawrev-3683	424	68	biodieselproductionfacility	biodieselproductionfacility	NOUN
inlawrev-3683	424	69	tax	tax	NOUN
inlawrev-3683	424	70	credit.—the	credit.—the	DET
inlawrev-3683	424	71	general	general	PROPN
inlawrev-3683	424	72	assembly	assembly	PROPN
inlawrev-3683	424	73	created	create	VERB
inlawrev-3683	424	74	another	another	DET
inlawrev-3683	424	75	tax	tax	NOUN
inlawrev-3683	424	76	credit	credit	NOUN
inlawrev-3683	424	77	for	for	ADP
inlawrev-3683	424	78	a	a	DET
inlawrev-3683	424	79	taxpayer	taxpayer	NOUN
inlawrev-3683	424	80	that	that	PRON
inlawrev-3683	424	81	produces	produce	VERB
inlawrev-3683	424	82	biodiesel	biodiesel	NOUN
inlawrev-3683	424	83	at	at	ADP
inlawrev-3683	424	84	a	a	DET
inlawrev-3683	424	85	facility	facility	NOUN
inlawrev-3683	424	86	located	locate	VERB
inlawrev-3683	424	87	in	in	ADP
inlawrev-3683	424	88	indiana	indiana	PROPN
inlawrev-3683	424	89	.	.	PUNCT
inlawrev-3683	425	1	'^	'^	NOUN
inlawrev-3683	425	2	''	''	PUNCT
inlawrev-3683	425	3	the	the	DET
inlawrev-3683	425	4	credit	credit	NOUN
inlawrev-3683	425	5	is	be	AUX
inlawrev-3683	425	6	set	set	VERB
inlawrev-3683	425	7	equal	equal	ADJ
inlawrev-3683	425	8	to	to	ADP
inlawrev-3683	425	9	one	one	NUM
inlawrev-3683	425	10	dollar	dollar	NOUN
inlawrev-3683	425	11	per	per	ADP
inlawrev-3683	425	12	gallon	gallon	NOUN
inlawrev-3683	425	13	of	of	ADP
inlawrev-3683	425	14	biodiesel	biodiesel	NOUN
inlawrev-3683	425	15	produced	produce	VERB
inlawrev-3683	425	16	in	in	ADP
inlawrev-3683	425	17	indiana	indiana	PROPN
inlawrev-3683	425	18	and	and	CCONJ
inlawrev-3683	425	19	used	use	VERB
inlawrev-3683	425	20	to	to	PART
inlawrev-3683	425	21	produce	produce	VERB
inlawrev-3683	425	22	blended	blended	ADJ
inlawrev-3683	425	23	biodiesel	biodiesel	NOUN
inlawrev-3683	425	24	and	and	CCONJ
inlawrev-3683	425	25	will	will	AUX
inlawrev-3683	425	26	be	be	AUX
inlawrev-3683	425	27	reduced	reduce	VERB
inlawrev-3683	425	28	by	by	ADP
inlawrev-3683	425	29	any	any	DET
inlawrev-3683	425	30	subsidy	subsidy	NOUN
inlawrev-3683	425	31	or	or	CCONJ
inlawrev-3683	425	32	credit	credit	NOUN
inlawrev-3683	425	33	that	that	PRON
inlawrev-3683	425	34	the	the	DET
inlawrev-3683	425	35	taxpayer	taxpayer	NOUN
inlawrev-3683	425	36	is	be	AUX
inlawrev-3683	425	37	entitled	entitle	VERB
inlawrev-3683	425	38	to	to	PART
inlawrev-3683	425	39	receive	receive	VERB
inlawrev-3683	425	40	from	from	ADP
inlawrev-3683	425	41	the	the	DET
inlawrev-3683	425	42	federal	federal	ADJ
inlawrev-3683	425	43	government	government	NOUN
inlawrev-3683	425	44	.	.	PUNCT
inlawrev-3683	426	1	'	'	PUNCT
inlawrev-3683	426	2	^^	^^	PUNCT
inlawrev-3683	426	3	pass	pass	VERB
inlawrev-3683	426	4	through	through	ADP
inlawrev-3683	426	5	entities'^^	entities'^^	NOUN
inlawrev-3683	426	6	are	be	AUX
inlawrev-3683	426	7	eligible	eligible	ADJ
inlawrev-3683	426	8	for	for	ADP
inlawrev-3683	426	9	the	the	DET
inlawrev-3683	426	10	credit	credit	NOUN
inlawrev-3683	426	11	and	and	CCONJ
inlawrev-3683	426	12	the	the	DET
inlawrev-3683	426	13	credit	credit	NOUN
inlawrev-3683	426	14	can	can	AUX
inlawrev-3683	426	15	be	be	AUX
inlawrev-3683	426	16	applied	apply	VERB
inlawrev-3683	426	17	against	against	ADP
inlawrev-3683	426	18	the	the	DET
inlawrev-3683	426	19	sales	sale	NOUN
inlawrev-3683	426	20	tax	tax	NOUN
inlawrev-3683	426	21	,	,	PUNCT
inlawrev-3683	426	22	the	the	DET
inlawrev-3683	426	23	adjusted	adjust	VERB
inlawrev-3683	426	24	gross	gross	ADJ
inlawrev-3683	426	25	income	income	NOUN
inlawrev-3683	426	26	tax	tax	NOUN
inlawrev-3683	426	27	,	,	PUNCT
inlawrev-3683	426	28	the	the	DET
inlawrev-3683	426	29	financial	financial	ADJ
inlawrev-3683	426	30	institutions	institution	NOUN
inlawrev-3683	426	31	tax	tax	NOUN
inlawrev-3683	426	32	,	,	PUNCT
inlawrev-3683	426	33	and	and	CCONJ
inlawrev-3683	426	34	the	the	DET
inlawrev-3683	426	35	insurance	insurance	NOUN
inlawrev-3683	426	36	premiums	premium	NOUN
inlawrev-3683	426	37	tax	tax	NOUN
inlawrev-3683	426	38	.	.	PUNCT
inlawrev-3683	427	1	'^^	'^^	PROPN
inlawrev-3683	427	2	the	the	DET
inlawrev-3683	427	3	credit	credit	NOUN
inlawrev-3683	427	4	is	be	AUX
inlawrev-3683	427	5	limited	limit	VERB
inlawrev-3683	427	6	to	to	ADP
inlawrev-3683	427	7	one	one	NUM
inlawrev-3683	427	8	million	million	NUM
inlawrev-3683	427	9	dollars	dollar	NOUN
inlawrev-3683	427	10	for	for	ADP
inlawrev-3683	427	11	all	all	DET
inlawrev-3683	427	12	taxpayers	taxpayer	NOUN
inlawrev-3683	427	13	in	in	ADP
inlawrev-3683	427	14	all	all	DET
inlawrev-3683	427	15	taxable	taxable	ADJ
inlawrev-3683	427	16	years	year	NOUN
inlawrev-3683	427	17	.	.	PUNCT
inlawrev-3683	428	1	'^^	'^^	PROPN
inlawrev-3683	428	2	similarly	similarly	ADV
inlawrev-3683	428	3	,	,	PUNCT
inlawrev-3683	428	4	a	a	DET
inlawrev-3683	428	5	credit	credit	NOUN
inlawrev-3683	428	6	is	be	AUX
inlawrev-3683	428	7	provided	provide	VERB
inlawrev-3683	428	8	for	for	ADP
inlawrev-3683	428	9	the	the	DET
inlawrev-3683	428	10	producer	producer	NOUN
inlawrev-3683	428	11	of	of	ADP
inlawrev-3683	428	12	blended	blended	ADJ
inlawrev-3683	428	13	biodiesel	biodiesel	NOUN
inlawrev-3683	428	14	at	at	ADP
inlawrev-3683	428	15	a	a	DET
inlawrev-3683	428	16	facility	facility	NOUN
inlawrev-3683	428	17	located	locate	VERB
inlawrev-3683	428	18	in	in	ADP
inlawrev-3683	428	19	indiana	indiana	PROPN
inlawrev-3683	428	20	.	.	PUNCT
inlawrev-3683	429	1	'	'	PUNCT
inlawrev-3683	429	2	^^	^^	PUNCT
inlawrev-3683	429	3	the	the	DET
inlawrev-3683	429	4	credit	credit	NOUN
inlawrev-3683	429	5	is	be	AUX
inlawrev-3683	429	6	equal	equal	ADJ
inlawrev-3683	429	7	to	to	ADP
inlawrev-3683	429	8	two	two	NUM
inlawrev-3683	429	9	cents	cent	NOUN
inlawrev-3683	429	10	per	per	ADP
inlawrev-3683	429	11	gallon	gallon	NOUN
inlawrev-3683	429	12	of	of	ADP
inlawrev-3683	429	13	blended	blended	ADJ
inlawrev-3683	429	14	biodiesel	biodiesel	NOUN
inlawrev-3683	429	15	produced	produce	VERB
inlawrev-3683	429	16	in	in	ADP
inlawrev-3683	429	17	indiana	indiana	PROPN
inlawrev-3683	429	18	and	and	CCONJ
inlawrev-3683	429	19	,	,	PUNCT
inlawrev-3683	429	20	like	like	SCONJ
inlawrev-3683	429	21	the	the	DET
inlawrev-3683	429	22	biodiesel	biodiesel	NOUN
inlawrev-3683	429	23	production	production	NOUN
inlawrev-3683	429	24	tax	tax	NOUN
inlawrev-3683	429	25	credit	credit	NOUN
inlawrev-3683	429	26	is	be	AUX
inlawrev-3683	429	27	to	to	PART
inlawrev-3683	429	28	be	be	AUX
inlawrev-3683	429	29	reduced	reduce	VERB
inlawrev-3683	429	30	by	by	ADP
inlawrev-3683	429	31	the	the	DET
inlawrev-3683	429	32	amount	amount	NOUN
inlawrev-3683	429	33	of	of	ADP
inlawrev-3683	429	34	any	any	DET
inlawrev-3683	429	35	federal	federal	ADJ
inlawrev-3683	429	36	subsidy	subsidy	NOUN
inlawrev-3683	429	37	or	or	CCONJ
inlawrev-3683	429	38	credit	credit	NOUN
inlawrev-3683	429	39	that	that	PRON
inlawrev-3683	429	40	the	the	DET
inlawrev-3683	429	41	taxpayer	taxpayer	NOUN
inlawrev-3683	429	42	receives	receive	VERB
inlawrev-3683	429	43	from	from	ADP
inlawrev-3683	429	44	the	the	DET
inlawrev-3683	429	45	federal	federal	ADJ
inlawrev-3683	429	46	government	government	NOUN
inlawrev-3683	429	47	.	.	PUNCT
inlawrev-3683	430	1	'	'	PUNCT
inlawrev-3683	430	2	^*^	^*^	NUM
inlawrev-3683	430	3	pass	pass	VERB
inlawrev-3683	430	4	through	through	ADP
inlawrev-3683	430	5	entities'^	entities'^	PROPN
inlawrev-3683	430	6	'	'	PUNCT
inlawrev-3683	430	7	are	be	AUX
inlawrev-3683	430	8	eligible	eligible	ADJ
inlawrev-3683	430	9	for	for	ADP
inlawrev-3683	430	10	the	the	DET
inlawrev-3683	430	11	credit	credit	NOUN
inlawrev-3683	430	12	,	,	PUNCT
inlawrev-3683	430	13	and	and	CCONJ
inlawrev-3683	430	14	the	the	DET
inlawrev-3683	430	15	total	total	ADJ
inlawrev-3683	430	16	credits	credit	NOUN
inlawrev-3683	430	17	for	for	ADP
inlawrev-3683	430	18	all	all	DET
inlawrev-3683	430	19	taxpayers	taxpayer	NOUN
inlawrev-3683	430	20	in	in	ADP
inlawrev-3683	430	21	all	all	DET
inlawrev-3683	430	22	taxable	taxable	ADJ
inlawrev-3683	430	23	years	year	NOUN
inlawrev-3683	430	24	may	may	AUX
inlawrev-3683	430	25	not	not	PART
inlawrev-3683	430	26	exceed	exceed	VERB
inlawrev-3683	430	27	one	one	NUM
inlawrev-3683	430	28	million	million	NUM
inlawrev-3683	430	29	dollars	dollar	NOUN
inlawrev-3683	430	30	.	.	PUNCT
inlawrev-3683	430	31	'	'	PUNCT
inlawrev-3683	431	1	"	"	PUNCT
inlawrev-3683	431	2	the	the	DET
inlawrev-3683	431	3	tax	tax	NOUN
inlawrev-3683	431	4	credit	credit	NOUN
inlawrev-3683	431	5	may	may	AUX
inlawrev-3683	431	6	be	be	AUX
inlawrev-3683	431	7	applied	apply	VERB
inlawrev-3683	431	8	against	against	ADP
inlawrev-3683	431	9	the	the	DET
inlawrev-3683	431	10	sales	sale	NOUN
inlawrev-3683	431	11	tax	tax	NOUN
inlawrev-3683	431	12	,	,	PUNCT
inlawrev-3683	431	13	adjusted	adjust	VERB
inlawrev-3683	431	14	gross	gross	ADJ
inlawrev-3683	431	15	income	income	NOUN
inlawrev-3683	431	16	tax	tax	NOUN
inlawrev-3683	431	17	liability	liability	NOUN
inlawrev-3683	431	18	,	,	PUNCT
inlawrev-3683	431	19	financial	financial	ADJ
inlawrev-3683	431	20	institutions	institution	NOUN
inlawrev-3683	431	21	tax	tax	NOUN
inlawrev-3683	431	22	liability	liability	NOUN
inlawrev-3683	431	23	,	,	PUNCT
inlawrev-3683	431	24	and	and	CCONJ
inlawrev-3683	431	25	insurance	insurance	NOUN
inlawrev-3683	431	26	premiums	premium	NOUN
inlawrev-3683	431	27	tax	tax	NOUN
inlawrev-3683	431	28	liability	liability	NOUN
inlawrev-3683	431	29	.	.	PUNCT
inlawrev-3683	432	1	'^^	'^^	PROPN
inlawrev-3683	432	2	148	148	NUM
inlawrev-3683	432	3	.	.	PUNCT
inlawrev-3683	433	1	see	see	VERB
inlawrev-3683	433	2	i	i	PRON
inlawrev-3683	433	3	d.	d.	PROPN
inlawrev-3683	433	4	§	§	PROPN
inlawrev-3683	433	5	6	6	NUM
inlawrev-3683	433	6	-	-	SYM
inlawrev-3683	433	7	3.1	3.1	NUM
inlawrev-3683	433	8	149	149	NUM
inlawrev-3683	433	9	.	.	PUNCT
inlawrev-3683	434	1	see	see	VERB
inlawrev-3683	434	2	i	i	PRON
inlawrev-3683	434	3	d.	d.	PROPN
inlawrev-3683	434	4	§	§	PROPN
inlawrev-3683	434	5	6	6	NUM
inlawrev-3683	434	6	-	-	SYM
inlawrev-3683	434	7	3.1	3.1	NUM
inlawrev-3683	434	8	150	150	NUM
inlawrev-3683	434	9	.	.	PUNCT
inlawrev-3683	435	1	see	see	VERB
inlawrev-3683	435	2	i	i	PROPN
inlawrev-3683	435	3	d	d	PROPN
inlawrev-3683	435	4	§	§	PROPN
inlawrev-3683	435	5	6	6	NUM
inlawrev-3683	435	6	-	-	SYM
inlawrev-3683	435	7	3.1	3.1	NUM
inlawrev-3683	435	8	151	151	NUM
inlawrev-3683	435	9	.	.	PUNCT
inlawrev-3683	436	1	see	see	VERB
inlawrev-3683	436	2	i	i	PROPN
inlawrev-3683	436	3	d	d	PROPN
inlawrev-3683	436	4	§	§	PROPN
inlawrev-3683	436	5	6	6	NUM
inlawrev-3683	436	6	-	-	SYM
inlawrev-3683	436	7	3.1	3.1	NUM
inlawrev-3683	436	8	152	152	NUM
inlawrev-3683	436	9	.	.	PUNCT
inlawrev-3683	437	1	see	see	VERB
inlawrev-3683	437	2	i	i	PROPN
inlawrev-3683	437	3	d	d	PROPN
inlawrev-3683	437	4	§	§	PROPN
inlawrev-3683	437	5	6	6	NUM
inlawrev-3683	437	6	-	-	SYM
inlawrev-3683	437	7	3.1	3.1	NUM
inlawrev-3683	437	8	153	153	NUM
inlawrev-3683	437	9	.	.	PUNCT
inlawrev-3683	438	1	see	see	VERB
inlawrev-3683	438	2	i	i	PROPN
inlawrev-3683	438	3	d	d	PROPN
inlawrev-3683	438	4	§	§	PROPN
inlawrev-3683	438	5	6	6	NUM
inlawrev-3683	438	6	-	-	SYM
inlawrev-3683	438	7	3.1	3.1	NUM
inlawrev-3683	438	8	154	154	NUM
inlawrev-3683	438	9	.	.	PUNCT
inlawrev-3683	439	1	see	see	VERB
inlawrev-3683	439	2	i	i	PROPN
inlawrev-3683	439	3	d	d	PROPN
inlawrev-3683	439	4	§	§	PROPN
inlawrev-3683	439	5	6	6	NUM
inlawrev-3683	439	6	-	-	SYM
inlawrev-3683	439	7	3.1	3.1	NUM
inlawrev-3683	439	8	155	155	NUM
inlawrev-3683	439	9	.	.	PUNCT
inlawrev-3683	440	1	see	see	VERB
inlawrev-3683	440	2	i	i	PROPN
inlawrev-3683	440	3	d	d	PROPN
inlawrev-3683	440	4	§	§	PROPN
inlawrev-3683	440	5	6	6	NUM
inlawrev-3683	440	6	-	-	SYM
inlawrev-3683	440	7	3.1	3.1	NUM
inlawrev-3683	440	8	156	156	NUM
inlawrev-3683	440	9	.	.	PUNCT
inlawrev-3683	441	1	see	see	VERB
inlawrev-3683	441	2	i	i	PROPN
inlawrev-3683	441	3	d	d	PROPN
inlawrev-3683	441	4	§	§	PROPN
inlawrev-3683	441	5	6	6	NUM
inlawrev-3683	441	6	-	-	SYM
inlawrev-3683	441	7	3.1	3.1	NUM
inlawrev-3683	441	8	157	157	NUM
inlawrev-3683	441	9	.	.	PUNCT
inlawrev-3683	442	1	see	see	VERB
inlawrev-3683	442	2	i	i	PROPN
inlawrev-3683	442	3	d	d	PROPN
inlawrev-3683	442	4	§	§	PROPN
inlawrev-3683	442	5	6	6	NUM
inlawrev-3683	442	6	-	-	SYM
inlawrev-3683	442	7	3.1	3.1	NUM
inlawrev-3683	442	8	158	158	NUM
inlawrev-3683	442	9	.	.	PUNCT
inlawrev-3683	443	1	see	see	VERB
inlawrev-3683	443	2	i	i	PROPN
inlawrev-3683	443	3	d	d	PROPN
inlawrev-3683	443	4	§	§	PROPN
inlawrev-3683	443	5	6	6	NUM
inlawrev-3683	443	6	-	-	SYM
inlawrev-3683	443	7	3.1	3.1	NUM
inlawrev-3683	443	8	159	159	NUM
inlawrev-3683	443	9	.	.	PUNCT
inlawrev-3683	444	1	see	see	VERB
inlawrev-3683	444	2	i	i	PROPN
inlawrev-3683	444	3	d	d	PROPN
inlawrev-3683	444	4	§	§	PROPN
inlawrev-3683	444	5	6	6	NUM
inlawrev-3683	444	6	-	-	SYM
inlawrev-3683	444	7	3.1	3.1	NUM
inlawrev-3683	444	8	160	160	NUM
inlawrev-3683	444	9	.	.	PUNCT
inlawrev-3683	445	1	see	see	VERB
inlawrev-3683	445	2	i	i	PROPN
inlawrev-3683	445	3	d	d	PROPN
inlawrev-3683	445	4	161	161	NUM
inlawrev-3683	445	5	.	.	PUNCT
inlawrev-3683	446	1	see	see	VERB
inlawrev-3683	446	2	i	i	PROPN
inlawrev-3683	446	3	d	d	PROPN
inlawrev-3683	446	4	§	§	PROPN
inlawrev-3683	446	5	6	6	NUM
inlawrev-3683	446	6	-	-	SYM
inlawrev-3683	446	7	3.1	3.1	NUM
inlawrev-3683	446	8	162	162	NUM
inlawrev-3683	446	9	.	.	PUNCT
inlawrev-3683	447	1	see	see	VERB
inlawrev-3683	447	2	i	i	PROPN
inlawrev-3683	447	3	d	d	PROPN
inlawrev-3683	447	4	§	§	PROPN
inlawrev-3683	447	5	6	6	NUM
inlawrev-3683	447	6	-	-	SYM
inlawrev-3683	447	7	3.1	3.1	NUM
inlawrev-3683	447	8	163	163	NUM
inlawrev-3683	447	9	.	.	PUNCT
inlawrev-3683	448	1	see	see	VERB
inlawrev-3683	448	2	i	i	PROPN
inlawrev-3683	448	3	d	d	PROPN
inlawrev-3683	448	4	§	§	PROPN
inlawrev-3683	448	5	6	6	NUM
inlawrev-3683	448	6	-	-	SYM
inlawrev-3683	448	7	3.1	3.1	NUM
inlawrev-3683	448	8	-26	-26	PROPN
inlawrev-3683	448	9	-	-	PUNCT
inlawrev-3683	448	10	20(eff	20(eff	NUM
inlawrev-3683	448	11	.	.	PUNCT
inlawrev-3683	449	1	july	july	PROPN
inlawrev-3683	449	2	1,2003	1,2003	NUM
inlawrev-3683	449	3	)	)	PUNCT
inlawrev-3683	449	4	.	.	PUNCT
inlawrev-3683	450	1	-26	-26	PUNCT
inlawrev-3683	450	2	-	-	PUNCT
inlawrev-3683	450	3	21	21	NUM
inlawrev-3683	450	4	(	(	PUNCT
inlawrev-3683	450	5	eff	eff	PROPN
inlawrev-3683	450	6	.	.	PROPN
inlawrev-3683	451	1	july	july	PROPN
inlawrev-3683	451	2	1,2003	1,2003	NUM
inlawrev-3683	451	3	)	)	PUNCT
inlawrev-3683	451	4	.	.	PUNCT
inlawrev-3683	452	1	26	26	NUM
inlawrev-3683	452	2	-	-	PUNCT
inlawrev-3683	452	3	22(eff	22(eff	NUM
inlawrev-3683	452	4	.	.	PUNCT
inlawrev-3683	453	1	july	july	PROPN
inlawrev-3683	453	2	1,2003	1,2003	NUM
inlawrev-3683	453	3	)	)	PUNCT
inlawrev-3683	453	4	.	.	PUNCT
inlawrev-3683	454	1	26	26	NUM
inlawrev-3683	454	2	-	-	PUNCT
inlawrev-3683	454	3	23(eff	23(eff	NUM
inlawrev-3683	454	4	.	.	PUNCT
inlawrev-3683	455	1	july	july	PROPN
inlawrev-3683	455	2	1,2003	1,2003	NUM
inlawrev-3683	455	3	)	)	PUNCT
inlawrev-3683	455	4	.	.	PUNCT
inlawrev-3683	456	1	-26	-26	NOUN
inlawrev-3683	456	2	-	-	PUNCT
inlawrev-3683	456	3	19(eff	19(eff	NOUN
inlawrev-3683	456	4	.	.	PUNCT
inlawrev-3683	457	1	july	july	PROPN
inlawrev-3683	457	2	1,2003	1,2003	NUM
inlawrev-3683	457	3	)	)	PUNCT
inlawrev-3683	457	4	.	.	PUNCT
inlawrev-3683	458	1	26	26	NUM
inlawrev-3683	458	2	-	-	PUNCT
inlawrev-3683	458	3	26(eff	26(eff	NOUN
inlawrev-3683	458	4	.	.	PUNCT
inlawrev-3683	459	1	july	july	PROPN
inlawrev-3683	459	2	1,2003	1,2003	NUM
inlawrev-3683	459	3	)	)	PUNCT
inlawrev-3683	459	4	.	.	PUNCT
inlawrev-3683	460	1	-27	-27	PUNCT
inlawrev-3683	460	2	(	(	PUNCT
inlawrev-3683	460	3	eff	eff	PROPN
inlawrev-3683	460	4	.	.	PUNCT
inlawrev-3683	460	5	jan	jan	PROPN
inlawrev-3683	460	6	.	.	PROPN
inlawrev-3683	460	7	1,2004	1,2004	PROPN
inlawrev-3683	460	8	)	)	PUNCT
inlawrev-3683	460	9	.	.	PUNCT
inlawrev-3683	461	1	-27	-27	PUNCT
inlawrev-3683	461	2	-	-	SYM
inlawrev-3683	461	3	8	8	NUM
inlawrev-3683	461	4	(	(	PUNCT
inlawrev-3683	461	5	eff	eff	PROPN
inlawrev-3683	461	6	.	.	PUNCT
inlawrev-3683	461	7	jan	jan	PROPN
inlawrev-3683	461	8	.	.	PROPN
inlawrev-3683	461	9	1,2004	1,2004	PROPN
inlawrev-3683	461	10	)	)	PUNCT
inlawrev-3683	461	11	.	.	PUNCT
inlawrev-3683	462	1	-27	-27	PUNCT
inlawrev-3683	462	2	-	-	SYM
inlawrev-3683	462	3	11	11	NUM
inlawrev-3683	462	4	(	(	PUNCT
inlawrev-3683	462	5	eff	eff	PROPN
inlawrev-3683	462	6	jan	jan	PROPN
inlawrev-3683	462	7	.	.	PROPN
inlawrev-3683	462	8	1,2004	1,2004	PROPN
inlawrev-3683	462	9	)	)	PUNCT
inlawrev-3683	462	10	.	.	PUNCT
inlawrev-3683	463	1	-27	-27	PUNCT
inlawrev-3683	463	2	-	-	SYM
inlawrev-3683	463	3	6	6	NUM
inlawrev-3683	463	4	(	(	PUNCT
inlawrev-3683	463	5	eff	eff	PROPN
inlawrev-3683	463	6	jan	jan	PROPN
inlawrev-3683	463	7	.	.	PROPN
inlawrev-3683	463	8	1,2004	1,2004	PROPN
inlawrev-3683	463	9	)	)	PUNCT
inlawrev-3683	463	10	.	.	PUNCT
inlawrev-3683	464	1	-27	-27	PUNCT
inlawrev-3683	464	2	-	-	SYM
inlawrev-3683	464	3	8	8	NUM
inlawrev-3683	464	4	(	(	PUNCT
inlawrev-3683	464	5	eff	eff	PROPN
inlawrev-3683	464	6	.	.	PUNCT
inlawrev-3683	464	7	jan	jan	PROPN
inlawrev-3683	464	8	.	.	PROPN
inlawrev-3683	464	9	1,2004	1,2004	PROPN
inlawrev-3683	464	10	)	)	PUNCT
inlawrev-3683	464	11	.	.	PUNCT
inlawrev-3683	465	1	-27	-27	PUNCT
inlawrev-3683	465	2	-	-	SYM
inlawrev-3683	465	3	9	9	NUM
inlawrev-3683	465	4	(	(	PUNCT
inlawrev-3683	465	5	eff	eff	PROPN
inlawrev-3683	465	6	jan	jan	PROPN
inlawrev-3683	465	7	.	.	PROPN
inlawrev-3683	465	8	1,2004	1,2004	PROPN
inlawrev-3683	465	9	)	)	PUNCT
inlawrev-3683	465	10	.	.	PUNCT
inlawrev-3683	466	1	-27	-27	PUNCT
inlawrev-3683	466	2	-	-	SYM
inlawrev-3683	466	3	11	11	NUM
inlawrev-3683	466	4	(	(	PUNCT
inlawrev-3683	466	5	eff	eff	PROPN
inlawrev-3683	466	6	jan	jan	PROPN
inlawrev-3683	466	7	.	.	PROPN
inlawrev-3683	466	8	1,2004	1,2004	PROPN
inlawrev-3683	466	9	)	)	PUNCT
inlawrev-3683	466	10	.	.	PUNCT
inlawrev-3683	467	1	-27	-27	PUNCT
inlawrev-3683	467	2	-	-	SYM
inlawrev-3683	467	3	9	9	NUM
inlawrev-3683	467	4	(	(	PUNCT
inlawrev-3683	467	5	eff	eff	PROPN
inlawrev-3683	467	6	.	.	PUNCT
inlawrev-3683	467	7	jan	jan	PROPN
inlawrev-3683	467	8	.	.	PROPN
inlawrev-3683	467	9	1,2004	1,2004	PROPN
inlawrev-3683	467	10	)	)	PUNCT
inlawrev-3683	467	11	.	.	PUNCT
inlawrev-3683	468	1	-27	-27	PUNCT
inlawrev-3683	468	2	-	-	SYM
inlawrev-3683	468	3	6	6	NUM
inlawrev-3683	468	4	(	(	PUNCT
inlawrev-3683	468	5	eff	eff	PROPN
inlawrev-3683	468	6	jan	jan	PROPN
inlawrev-3683	468	7	.	.	PROPN
inlawrev-3683	468	8	1,2004	1,2004	PROPN
inlawrev-3683	468	9	)	)	PUNCT
inlawrev-3683	468	10	.	.	PUNCT
inlawrev-3683	469	1	1360	1360	NUM
inlawrev-3683	469	2	indiana	indiana	PROPN
inlawrev-3683	469	3	law	law	PROPN
inlawrev-3683	469	4	review	review	NOUN
inlawrev-3683	469	5	[	[	X
inlawrev-3683	469	6	vol	vol	NOUN
inlawrev-3683	469	7	.	.	PUNCT
inlawrev-3683	470	1	37:1343	37:1343	NOUN
inlawrev-3683	471	1	the	the	DET
inlawrev-3683	471	2	general	general	ADJ
inlawrev-3683	471	3	assembly	assembly	NOUN
inlawrev-3683	471	4	also	also	ADV
inlawrev-3683	471	5	provided	provide	VERB
inlawrev-3683	471	6	a	a	DET
inlawrev-3683	471	7	similar	similar	ADJ
inlawrev-3683	471	8	tax	tax	NOUN
inlawrev-3683	471	9	credit	credit	NOUN
inlawrev-3683	471	10	for	for	ADP
inlawrev-3683	471	11	a	a	DET
inlawrev-3683	471	12	dealer	dealer	NOUN
inlawrev-3683	471	13	operating	operate	VERB
inlawrev-3683	471	14	a	a	DET
inlawrev-3683	471	15	service	service	NOUN
inlawrev-3683	471	16	station	station	NOUN
inlawrev-3683	471	17	in	in	ADP
inlawrev-3683	471	18	indiana	indiana	PROPN
inlawrev-3683	471	19	and	and	CCONJ
inlawrev-3683	471	20	selling	sell	VERB
inlawrev-3683	471	21	blended	blend	VERB
inlawrev-3683	471	22	biodiesel	biodiesel	NOUN
inlawrev-3683	471	23	through	through	ADP
inlawrev-3683	471	24	a	a	DET
inlawrev-3683	471	25	metered	meter	VERB
inlawrev-3683	471	26	pump	pump	NOUN
inlawrev-3683	471	27	.	.	PUNCT
inlawrev-3683	472	1	'^	'^	PROPN
inlawrev-3683	472	2	"	"	PUNCT
inlawrev-3683	472	3	*	*	NOUN
inlawrev-3683	472	4	the	the	DET
inlawrev-3683	472	5	credit	credit	NOUN
inlawrev-3683	472	6	is	be	AUX
inlawrev-3683	472	7	equal	equal	ADJ
inlawrev-3683	472	8	to	to	ADP
inlawrev-3683	472	9	one	one	NUM
inlawrev-3683	472	10	cent	cent	NOUN
inlawrev-3683	472	11	per	per	ADP
inlawrev-3683	472	12	gallon	gallon	NOUN
inlawrev-3683	472	13	of	of	ADP
inlawrev-3683	472	14	blended	blended	ADJ
inlawrev-3683	472	15	biodiesel	biodiesel	NOUN
inlawrev-3683	472	16	sold	sell	VERB
inlawrev-3683	472	17	through	through	ADP
inlawrev-3683	472	18	the	the	DET
inlawrev-3683	472	19	metered	meter	VERB
inlawrev-3683	472	20	pumps	pump	NOUN
inlawrev-3683	472	21	and	and	CCONJ
inlawrev-3683	472	22	must	must	AUX
inlawrev-3683	472	23	be	be	AUX
inlawrev-3683	472	24	computed	compute	VERB
inlawrev-3683	472	25	separately	separately	ADV
inlawrev-3683	472	26	for	for	ADP
inlawrev-3683	472	27	each	each	DET
inlawrev-3683	472	28	service	service	NOUN
inlawrev-3683	472	29	station	station	NOUN
inlawrev-3683	472	30	operated	operate	VERB
inlawrev-3683	472	31	by	by	ADP
inlawrev-3683	472	32	the	the	DET
inlawrev-3683	472	33	taxpayer	taxpayer	NOUN
inlawrev-3683	472	34	.	.	PUNCT
inlawrev-3683	473	1	'	'	PUNCT
inlawrev-3683	473	2	^^	^^	CCONJ
inlawrev-3683	473	3	the	the	DET
inlawrev-3683	473	4	total	total	ADJ
inlawrev-3683	473	5	amount	amount	NOUN
inlawrev-3683	473	6	of	of	ADP
inlawrev-3683	473	7	credits	credit	NOUN
inlawrev-3683	473	8	for	for	ADP
inlawrev-3683	473	9	all	all	DET
inlawrev-3683	473	10	taxpayers	taxpayer	NOUN
inlawrev-3683	473	11	for	for	ADP
inlawrev-3683	473	12	all	all	DET
inlawrev-3683	473	13	taxable	taxable	ADJ
inlawrev-3683	473	14	years	year	NOUN
inlawrev-3683	473	15	may	may	AUX
inlawrev-3683	473	16	not	not	PART
inlawrev-3683	473	17	exceed	exceed	VERB
inlawrev-3683	473	18	one	one	NUM
inlawrev-3683	473	19	million	million	NUM
inlawrev-3683	473	20	dollars	dollar	NOUN
inlawrev-3683	473	21	.	.	PUNCT
inlawrev-3683	474	1	'	'	PUNCT
inlawrev-3683	474	2	^^	^^	PUNCT
inlawrev-3683	474	3	the	the	DET
inlawrev-3683	474	4	credit	credit	NOUN
inlawrev-3683	474	5	may	may	AUX
inlawrev-3683	474	6	be	be	AUX
inlawrev-3683	474	7	applied	apply	VERB
inlawrev-3683	474	8	against	against	ADP
inlawrev-3683	474	9	the	the	DET
inlawrev-3683	474	10	taxpayer	taxpayer	NOUN
inlawrev-3683	474	11	's	's	PART
inlawrev-3683	474	12	sales	sale	NOUN
inlawrev-3683	474	13	tax	tax	NOUN
inlawrev-3683	474	14	,	,	PUNCT
inlawrev-3683	474	15	adjusted	adjust	VERB
inlawrev-3683	474	16	gross	gross	ADJ
inlawrev-3683	474	17	income	income	NOUN
inlawrev-3683	474	18	tax	tax	NOUN
inlawrev-3683	474	19	,	,	PUNCT
inlawrev-3683	474	20	financial	financial	ADJ
inlawrev-3683	474	21	institutions	institution	NOUN
inlawrev-3683	474	22	tax	tax	NOUN
inlawrev-3683	474	23	,	,	PUNCT
inlawrev-3683	474	24	and	and	CCONJ
inlawrev-3683	474	25	the	the	DET
inlawrev-3683	474	26	insurance	insurance	NOUN
inlawrev-3683	474	27	premiums	premium	NOUN
inlawrev-3683	474	28	tax	tax	NOUN
inlawrev-3683	474	29	liability	liability	NOUN
inlawrev-3683	474	30	.	.	PUNCT
inlawrev-3683	475	1	'	'	PUNCT
inlawrev-3683	475	2	^^	^^	PUNCT
inlawrev-3683	475	3	the	the	DET
inlawrev-3683	475	4	amount	amount	NOUN
inlawrev-3683	475	5	ofall	ofall	ADJ
inlawrev-3683	475	6	three	three	NUM
inlawrev-3683	475	7	ofthese	ofthese	ADJ
inlawrev-3683	475	8	credits	credit	NOUN
inlawrev-3683	475	9	may	may	AUX
inlawrev-3683	475	10	be	be	AUX
inlawrev-3683	475	11	carried	carry	VERB
inlawrev-3683	475	12	forward	forward	ADV
inlawrev-3683	475	13	to	to	ADP
inlawrev-3683	475	14	subsequent	subsequent	ADJ
inlawrev-3683	475	15	taxable	taxable	ADJ
inlawrev-3683	475	16	years	year	NOUN
inlawrev-3683	475	17	;	;	PUNCT
inlawrev-3683	475	18	however	however	ADV
inlawrev-3683	475	19	,	,	PUNCT
inlawrev-3683	475	20	the	the	DET
inlawrev-3683	475	21	credits	credit	NOUN
inlawrev-3683	475	22	may	may	AUX
inlawrev-3683	475	23	not	not	PART
inlawrev-3683	475	24	be	be	AUX
inlawrev-3683	475	25	carried	carry	VERB
inlawrev-3683	475	26	back	back	ADV
inlawrev-3683	475	27	or	or	CCONJ
inlawrev-3683	475	28	refunded	refund	VERB
inlawrev-3683	475	29	.	.	PUNCT
inlawrev-3683	476	1	'	'	PUNCT
inlawrev-3683	476	2	^^	^^	PUNCT
inlawrev-3683	476	3	the	the	DET
inlawrev-3683	476	4	department	department	NOUN
inlawrev-3683	476	5	is	be	AUX
inlawrev-3683	476	6	to	to	PART
inlawrev-3683	476	7	prescribe	prescribe	VERB
inlawrev-3683	476	8	the	the	DET
inlawrev-3683	476	9	forms	form	NOUN
inlawrev-3683	476	10	to	to	PART
inlawrev-3683	476	11	be	be	AUX
inlawrev-3683	476	12	used	use	VERB
inlawrev-3683	476	13	in	in	ADP
inlawrev-3683	476	14	claiming	claim	VERB
inlawrev-3683	476	15	the	the	DET
inlawrev-3683	476	16	credit	credit	NOUN
inlawrev-3683	476	17	.	.	PUNCT
inlawrev-3683	477	1	'	'	PUNCT
inlawrev-3683	477	2	^^	^^	SYM
inlawrev-3683	478	1	k	k	X
inlawrev-3683	478	2	ethanol	ethanol	NOUN
inlawrev-3683	478	3	production	production	NOUN
inlawrev-3683	478	4	tax	tax	NOUN
inlawrev-3683	478	5	credit.—similar	credit.—similar	ADP
inlawrev-3683	478	6	to	to	ADP
inlawrev-3683	478	7	the	the	DET
inlawrev-3683	478	8	biodiesel	biodiesel	NOUN
inlawrev-3683	478	9	production	production	NOUN
inlawrev-3683	478	10	tax	tax	NOUN
inlawrev-3683	478	11	credit	credit	NOUN
inlawrev-3683	478	12	,	,	PUNCT
inlawrev-3683	478	13	the	the	DET
inlawrev-3683	478	14	general	general	ADJ
inlawrev-3683	478	15	assembly	assembly	NOUN
inlawrev-3683	478	16	added	add	VERB
inlawrev-3683	478	17	the	the	DET
inlawrev-3683	478	18	ethanol	ethanol	NOUN
inlawrev-3683	478	19	production	production	NOUN
inlawrev-3683	478	20	tax	tax	NOUN
inlawrev-3683	478	21	credit	credit	NOUN
inlawrev-3683	478	22	which	which	PRON
inlawrev-3683	478	23	provides	provide	VERB
inlawrev-3683	478	24	a	a	DET
inlawrev-3683	478	25	credit	credit	NOUN
inlawrev-3683	478	26	for	for	ADP
inlawrev-3683	478	27	a	a	DET
inlawrev-3683	478	28	facility	facility	NOUN
inlawrev-3683	478	29	located	locate	VERB
inlawrev-3683	478	30	in	in	ADP
inlawrev-3683	478	31	indiana	indiana	PROPN
inlawrev-3683	478	32	and	and	CCONJ
inlawrev-3683	478	33	which	which	PRON
inlawrev-3683	478	34	is	be	AUX
inlawrev-3683	478	35	used	use	VERB
inlawrev-3683	478	36	to	to	PART
inlawrev-3683	478	37	produce	produce	VERB
inlawrev-3683	478	38	ethanol	ethanol	NOUN
inlawrev-3683	478	39	.	.	PUNCT
inlawrev-3683	479	1	^^	^^	PUNCT
inlawrev-3683	479	2	°	°	SCONJ
inlawrev-3683	479	3	the	the	DET
inlawrev-3683	479	4	ethanol	ethanol	NOUN
inlawrev-3683	479	5	production	production	NOUN
inlawrev-3683	479	6	credit	credit	NOUN
inlawrev-3683	479	7	is	be	AUX
inlawrev-3683	479	8	available	available	ADJ
inlawrev-3683	479	9	to	to	ADP
inlawrev-3683	479	10	facilities	facility	NOUN
inlawrev-3683	479	11	with	with	ADP
inlawrev-3683	479	12	a	a	DET
inlawrev-3683	479	13	capacity	capacity	NOUN
inlawrev-3683	479	14	to	to	PART
inlawrev-3683	479	15	produce	produce	VERB
inlawrev-3683	479	16	forty	forty	NUM
inlawrev-3683	479	17	million	million	NUM
inlawrev-3683	479	18	gallons	gallon	NOUN
inlawrev-3683	479	19	of	of	ADP
inlawrev-3683	479	20	ethanol	ethanol	NOUN
inlawrev-3683	479	21	per	per	ADP
inlawrev-3683	479	22	year	year	NOUN
inlawrev-3683	479	23	as	as	ADV
inlawrev-3683	479	24	well	well	ADV
inlawrev-3683	479	25	as	as	ADP
inlawrev-3683	479	26	pre	pre	ADJ
inlawrev-3683	479	27	-	-	ADJ
inlawrev-3683	479	28	existing	existing	ADJ
inlawrev-3683	479	29	facilities	facility	NOUN
inlawrev-3683	479	30	that	that	PRON
inlawrev-3683	479	31	increase	increase	VERB
inlawrev-3683	479	32	their	their	PRON
inlawrev-3683	479	33	capacity	capacity	NOUN
inlawrev-3683	479	34	by	by	ADP
inlawrev-3683	479	35	at	at	ADV
inlawrev-3683	479	36	least	least	ADJ
inlawrev-3683	479	37	forty	forty	NUM
inlawrev-3683	479	38	million	million	NUM
inlawrev-3683	479	39	gallons	gallon	NOUN
inlawrev-3683	479	40	per	per	ADP
inlawrev-3683	479	41	year	year	NOUN
inlawrev-3683	479	42	.	.	PUNCT
inlawrev-3683	480	1	'^	'^	AUX
inlawrev-3683	480	2	'	'	PUNCT
inlawrev-3683	480	3	the	the	DET
inlawrev-3683	480	4	credit	credit	NOUN
inlawrev-3683	480	5	is	be	AUX
inlawrev-3683	480	6	equal	equal	ADJ
inlawrev-3683	480	7	to	to	ADP
inlawrev-3683	480	8	12.5	12.5	NUM
inlawrev-3683	480	9	cents	cent	NOUN
inlawrev-3683	480	10	per	per	ADP
inlawrev-3683	480	11	gallon	gallon	NOUN
inlawrev-3683	480	12	of	of	ADP
inlawrev-3683	480	13	ethanol	ethanol	NOUN
inlawrev-3683	480	14	produced	produce	VERB
inlawrev-3683	480	15	at	at	ADP
inlawrev-3683	480	16	the	the	DET
inlawrev-3683	480	17	indiana	indiana	PROPN
inlawrev-3683	480	18	facility	facility	PROPN
inlawrev-3683	480	19	.	.	PUNCT
inlawrev-3683	481	1	'^^	'^^	PROPN
inlawrev-3683	481	2	pass	pass	VERB
inlawrev-3683	481	3	through	through	ADP
inlawrev-3683	481	4	entities	entity	NOUN
inlawrev-3683	481	5	'	'	PART
inlawrev-3683	481	6	^^	^^	PUNCT
inlawrev-3683	481	7	are	be	AUX
inlawrev-3683	481	8	eligible	eligible	ADJ
inlawrev-3683	481	9	for	for	ADP
inlawrev-3683	481	10	the	the	DET
inlawrev-3683	481	11	credit	credit	NOUN
inlawrev-3683	481	12	and	and	CCONJ
inlawrev-3683	481	13	the	the	DET
inlawrev-3683	481	14	credit	credit	NOUN
inlawrev-3683	481	15	may	may	AUX
inlawrev-3683	481	16	be	be	AUX
inlawrev-3683	481	17	applied	apply	VERB
inlawrev-3683	481	18	against	against	ADP
inlawrev-3683	481	19	the	the	DET
inlawrev-3683	481	20	sales	sale	NOUN
inlawrev-3683	481	21	tax	tax	NOUN
inlawrev-3683	481	22	,	,	PUNCT
inlawrev-3683	481	23	adjusted	adjust	VERB
inlawrev-3683	481	24	gross	gross	ADJ
inlawrev-3683	481	25	income	income	NOUN
inlawrev-3683	481	26	tax	tax	NOUN
inlawrev-3683	481	27	,	,	PUNCT
inlawrev-3683	481	28	financial	financial	ADJ
inlawrev-3683	481	29	institutions	institution	NOUN
inlawrev-3683	481	30	tax	tax	NOUN
inlawrev-3683	481	31	,	,	PUNCT
inlawrev-3683	481	32	and	and	CCONJ
inlawrev-3683	481	33	the	the	DET
inlawrev-3683	481	34	insurance	insurance	NOUN
inlawrev-3683	481	35	premiums	premium	NOUN
inlawrev-3683	481	36	tax	tax	NOUN
inlawrev-3683	481	37	.	.	PUNCT
inlawrev-3683	482	1	'^	'^	NOUN
inlawrev-3683	482	2	"	"	PUNCT
inlawrev-3683	482	3	*	*	NOUN
inlawrev-3683	482	4	taxpayers	taxpayer	NOUN
inlawrev-3683	482	5	are	be	AUX
inlawrev-3683	482	6	entitled	entitle	VERB
inlawrev-3683	482	7	to	to	PART
inlawrev-3683	482	8	carry	carry	VERB
inlawrev-3683	482	9	forward	forward	ADV
inlawrev-3683	482	10	the	the	DET
inlawrev-3683	482	11	amount	amount	NOUN
inlawrev-3683	482	12	by	by	ADP
inlawrev-3683	482	13	which	which	PRON
inlawrev-3683	482	14	the	the	DET
inlawrev-3683	482	15	credit	credit	NOUN
inlawrev-3683	482	16	exceeds	exceed	VERB
inlawrev-3683	482	17	the	the	DET
inlawrev-3683	482	18	taxpayer	taxpayer	NOUN
inlawrev-3683	482	19	's	's	PART
inlawrev-3683	482	20	liability	liability	NOUN
inlawrev-3683	482	21	;	;	PUNCT
inlawrev-3683	482	22	however	however	ADV
inlawrev-3683	482	23	,	,	PUNCT
inlawrev-3683	482	24	the	the	DET
inlawrev-3683	482	25	taxpayer	taxpayer	NOUN
inlawrev-3683	482	26	is	be	AUX
inlawrev-3683	482	27	not	not	PART
inlawrev-3683	482	28	entitled	entitle	VERB
inlawrev-3683	482	29	to	to	ADP
inlawrev-3683	482	30	a	a	DET
inlawrev-3683	482	31	carry	carry	NOUN
inlawrev-3683	482	32	back	back	ADV
inlawrev-3683	482	33	or	or	CCONJ
inlawrev-3683	482	34	refund	refund	VERB
inlawrev-3683	482	35	for	for	ADP
inlawrev-3683	482	36	any	any	DET
inlawrev-3683	482	37	unused	unused	ADJ
inlawrev-3683	482	38	credit	credit	NOUN
inlawrev-3683	482	39	.	.	PUNCT
inlawrev-3683	483	1	'	'	PUNCT
inlawrev-3683	483	2	^^	^^	PUNCT
inlawrev-3683	483	3	to	to	PART
inlawrev-3683	483	4	claim	claim	VERB
inlawrev-3683	483	5	the	the	DET
inlawrev-3683	483	6	credit	credit	NOUN
inlawrev-3683	483	7	,	,	PUNCT
inlawrev-3683	483	8	the	the	DET
inlawrev-3683	483	9	taxpayer	taxpayer	NOUN
inlawrev-3683	483	10	must	must	AUX
inlawrev-3683	483	11	claim	claim	VERB
inlawrev-3683	483	12	the	the	DET
inlawrev-3683	483	13	credit	credit	NOUN
inlawrev-3683	483	14	on	on	ADP
inlawrev-3683	483	15	the	the	DET
inlawrev-3683	483	16	taxpayer	taxpayer	NOUN
inlawrev-3683	483	17	's	's	PART
inlawrev-3683	483	18	indiana	indiana	PROPN
inlawrev-3683	483	19	tax	tax	PROPN
inlawrev-3683	483	20	return	return	NOUN
inlawrev-3683	483	21	,	,	PUNCT
inlawrev-3683	483	22	provide	provide	VERB
inlawrev-3683	483	23	a	a	DET
inlawrev-3683	483	24	copy	copy	NOUN
inlawrev-3683	483	25	of	of	ADP
inlawrev-3683	483	26	the	the	DET
inlawrev-3683	483	27	board	board	NOUN
inlawrev-3683	483	28	's	's	PART
inlawrev-3683	483	29	certificate	certificate	NOUN
inlawrev-3683	483	30	finding	find	VERB
inlawrev-3683	483	31	that	that	SCONJ
inlawrev-3683	483	32	the	the	DET
inlawrev-3683	483	33	facility	facility	NOUN
inlawrev-3683	483	34	is	be	AUX
inlawrev-3683	483	35	a	a	DET
inlawrev-3683	483	36	qualified	qualified	ADJ
inlawrev-3683	483	37	facility	facility	NOUN
inlawrev-3683	483	38	under	under	ADP
inlawrev-3683	483	39	pursuant	pursuant	NOUN
inlawrev-3683	483	40	to	to	ADP
inlawrev-3683	483	41	indiana	indiana	PROPN
inlawrev-3683	483	42	code	code	PROPN
inlawrev-3683	483	43	section	section	NOUN
inlawrev-3683	483	44	4	4	NUM
inlawrev-3683	483	45	-	-	SYM
inlawrev-3683	483	46	23	23	NUM
inlawrev-3683	483	47	-	-	SYM
inlawrev-3683	483	48	5.5	5.5	NUM
inlawrev-3683	483	49	-	-	SYM
inlawrev-3683	483	50	1	1	NUM
inlawrev-3683	483	51	7	7	NUM
inlawrev-3683	483	52	,	,	PUNCT
inlawrev-3683	483	53	and	and	CCONJ
inlawrev-3683	483	54	submit	submit	VERB
inlawrev-3683	483	55	to	to	ADP
inlawrev-3683	483	56	the	the	DET
inlawrev-3683	483	57	department	department	NOUN
inlawrev-3683	483	58	all	all	DET
inlawrev-3683	483	59	proof	proof	NOUN
inlawrev-3683	483	60	that	that	SCONJ
inlawrev-3683	483	61	the	the	DET
inlawrev-3683	483	62	department	department	NOUN
inlawrev-3683	483	63	deems	deem	VERB
inlawrev-3683	483	64	as	as	ADP
inlawrev-3683	483	65	necessary	necessary	ADJ
inlawrev-3683	483	66	.	.	PUNCT
inlawrev-3683	484	1	'	'	PUNCT
inlawrev-3683	484	2	^^	^^	PUNCT
inlawrev-3683	484	3	similar	similar	ADJ
inlawrev-3683	484	4	to	to	ADP
inlawrev-3683	484	5	the	the	DET
inlawrev-3683	484	6	biodiesel	biodiesel	NOUN
inlawrev-3683	484	7	production	production	NOUN
inlawrev-3683	484	8	tax	tax	NOUN
inlawrev-3683	484	9	credit	credit	NOUN
inlawrev-3683	484	10	,	,	PUNCT
inlawrev-3683	484	11	the	the	DET
inlawrev-3683	484	12	total	total	ADJ
inlawrev-3683	484	13	amount	amount	NOUN
inlawrev-3683	484	14	of	of	ADP
inlawrev-3683	484	15	credits	credit	NOUN
inlawrev-3683	484	16	allowed	allow	VERB
inlawrev-3683	484	17	for	for	ADP
inlawrev-3683	484	18	a	a	DET
inlawrev-3683	484	19	taxpayer	taxpayer	NOUN
inlawrev-3683	484	20	in	in	ADP
inlawrev-3683	484	21	all	all	DET
inlawrev-3683	484	22	taxable	taxable	ADJ
inlawrev-3683	484	23	years	year	NOUN
inlawrev-3683	484	24	may	may	AUX
inlawrev-3683	484	25	not	not	PART
inlawrev-3683	484	26	exceed	exceed	VERB
inlawrev-3683	484	27	five	five	NUM
inlawrev-3683	484	28	million	million	NUM
inlawrev-3683	484	29	dollars	dollar	NOUN
inlawrev-3683	484	30	and	and	CCONJ
inlawrev-3683	484	31	the	the	DET
inlawrev-3683	484	32	total	total	ADJ
inlawrev-3683	484	33	amount	amount	NOUN
inlawrev-3683	484	34	of	of	ADP
inlawrev-3683	484	35	credits	credit	NOUN
inlawrev-3683	484	36	for	for	ADP
inlawrev-3683	484	37	all	all	DET
inlawrev-3683	484	38	taxpayers	taxpayer	NOUN
inlawrev-3683	484	39	may	may	AUX
inlawrev-3683	484	40	not	not	PART
inlawrev-3683	484	41	exceed	exceed	VERB
inlawrev-3683	484	42	ten	ten	NUM
inlawrev-3683	484	43	million	million	NUM
inlawrev-3683	484	44	164	164	NUM
inlawrev-3683	484	45	.	.	PUNCT
inlawrev-3683	485	1	see	see	VERB
inlawrev-3683	485	2	165	165	NUM
inlawrev-3683	485	3	.	.	PUNCT
inlawrev-3683	486	1	see	see	VERB
inlawrev-3683	486	2	166	166	NUM
inlawrev-3683	486	3	.	.	PUNCT
inlawrev-3683	487	1	see	see	VERB
inlawrev-3683	487	2	167	167	NUM
inlawrev-3683	487	3	.	.	PUNCT
inlawrev-3683	488	1	see	see	VERB
inlawrev-3683	488	2	168	168	NUM
inlawrev-3683	488	3	.	.	PUNCT
inlawrev-3683	489	1	see	see	VERB
inlawrev-3683	489	2	169	169	NUM
inlawrev-3683	489	3	.	.	PUNCT
inlawrev-3683	490	1	see	see	VERB
inlawrev-3683	490	2	170	170	NUM
inlawrev-3683	490	3	.	.	PUNCT
inlawrev-3683	491	1	see	see	VERB
inlawrev-3683	491	2	171	171	NUM
inlawrev-3683	491	3	.	.	PUNCT
inlawrev-3683	492	1	see	see	VERB
inlawrev-3683	492	2	172	172	NUM
inlawrev-3683	492	3	.	.	PUNCT
inlawrev-3683	493	1	see	see	VERB
inlawrev-3683	493	2	173	173	NUM
inlawrev-3683	493	3	.	.	PUNCT
inlawrev-3683	494	1	see	see	VERB
inlawrev-3683	494	2	174	174	NUM
inlawrev-3683	494	3	.	.	PUNCT
inlawrev-3683	495	1	see	see	VERB
inlawrev-3683	495	2	175	175	NUM
inlawrev-3683	495	3	.	.	PUNCT
inlawrev-3683	496	1	see	see	VERB
inlawrev-3683	496	2	176	176	NUM
inlawrev-3683	496	3	.	.	PUNCT
inlawrev-3683	497	1	see	see	VERB
inlawrev-3683	497	2	§	§	PROPN
inlawrev-3683	497	3	6	6	NUM
inlawrev-3683	497	4	-	-	SYM
inlawrev-3683	497	5	3.1	3.1	NUM
inlawrev-3683	497	6	-	-	PUNCT
inlawrev-3683	497	7	27	27	NUM
inlawrev-3683	497	8	-	-	SYM
inlawrev-3683	497	9	10	10	NUM
inlawrev-3683	497	10	(	(	PUNCT
inlawrev-3683	497	11	eff	eff	PROPN
inlawrev-3683	497	12	.	.	PUNCT
inlawrev-3683	497	13	jan	jan	PROPN
inlawrev-3683	497	14	.	.	PROPN
inlawrev-3683	497	15	1,2004	1,2004	PROPN
inlawrev-3683	497	16	)	)	PUNCT
inlawrev-3683	497	17	.	.	PUNCT
inlawrev-3683	498	1	§	§	VERB
inlawrev-3683	498	2	6	6	NUM
inlawrev-3683	498	3	-	-	SYM
inlawrev-3683	498	4	3	3	NUM
inlawrev-3683	498	5	.	.	PUNCT
inlawrev-3683	499	1	§	§	NOUN
inlawrev-3683	499	2	6	6	NUM
inlawrev-3683	499	3	-	-	SYM
inlawrev-3683	499	4	3	3	NUM
inlawrev-3683	499	5	.	.	PUNCT
inlawrev-3683	500	1	§	§	NOUN
inlawrev-3683	500	2	6	6	NUM
inlawrev-3683	500	3	-	-	SYM
inlawrev-3683	500	4	3	3	NUM
inlawrev-3683	500	5	.	.	PUNCT
inlawrev-3683	501	1	d.	d.	PROPN
inlawrev-3683	501	2	§	§	PROPN
inlawrev-3683	501	3	6	6	NUM
inlawrev-3683	501	4	-	-	SYM
inlawrev-3683	501	5	3	3	NUM
inlawrev-3683	501	6	.	.	PUNCT
inlawrev-3683	502	1	d.	d.	PROPN
inlawrev-3683	502	2	§	§	PROPN
inlawrev-3683	502	3	6	6	NUM
inlawrev-3683	502	4	-	-	SYM
inlawrev-3683	502	5	3	3	NUM
inlawrev-3683	502	6	.	.	PUNCT
inlawrev-3683	503	1	d	d	X
inlawrev-3683	503	2	§	§	PROPN
inlawrev-3683	503	3	6	6	NUM
inlawrev-3683	503	4	-	-	SYM
inlawrev-3683	503	5	3	3	NUM
inlawrev-3683	503	6	.	.	PUNCT
inlawrev-3683	504	1	d	d	X
inlawrev-3683	504	2	§	§	PROPN
inlawrev-3683	504	3	6	6	NUM
inlawrev-3683	504	4	-	-	SYM
inlawrev-3683	504	5	3	3	NUM
inlawrev-3683	504	6	.	.	PUNCT
inlawrev-3683	505	1	d	d	X
inlawrev-3683	505	2	§	§	PROPN
inlawrev-3683	505	3	6	6	NUM
inlawrev-3683	505	4	-	-	SYM
inlawrev-3683	505	5	3	3	NUM
inlawrev-3683	505	6	.	.	PUNCT
inlawrev-3683	506	1	d	d	X
inlawrev-3683	506	2	§	§	PROPN
inlawrev-3683	506	3	6	6	NUM
inlawrev-3683	506	4	-	-	SYM
inlawrev-3683	506	5	3	3	NUM
inlawrev-3683	506	6	.	.	PUNCT
inlawrev-3683	507	1	d	d	X
inlawrev-3683	507	2	§	§	PROPN
inlawrev-3683	507	3	6	6	NUM
inlawrev-3683	507	4	-	-	SYM
inlawrev-3683	507	5	3	3	NUM
inlawrev-3683	507	6	.	.	NOUN
inlawrev-3683	507	7	1	1	NUM
inlawrev-3683	507	8	-	-	SYM
inlawrev-3683	507	9	27	27	NUM
inlawrev-3683	507	10	-	-	SYM
inlawrev-3683	507	11	6	6	NUM
inlawrev-3683	507	12	(	(	PUNCT
inlawrev-3683	507	13	eff	eff	PROPN
inlawrev-3683	507	14	.	.	PUNCT
inlawrev-3683	507	15	jan	jan	PROPN
inlawrev-3683	507	16	.	.	PROPN
inlawrev-3683	507	17	1	1	NUM
inlawrev-3683	507	18	-	-	SYM
inlawrev-3683	507	19	27	27	NUM
inlawrev-3683	507	20	-	-	SYM
inlawrev-3683	507	21	12	12	NUM
inlawrev-3683	507	22	(	(	PUNCT
inlawrev-3683	507	23	eff	eff	PROPN
inlawrev-3683	507	24	jan	jan	PROPN
inlawrev-3683	507	25	1	1	NUM
inlawrev-3683	507	26	-	-	SYM
inlawrev-3683	507	27	27	27	NUM
inlawrev-3683	507	28	-	-	SYM
inlawrev-3683	507	29	13	13	NUM
inlawrev-3683	507	30	(	(	PUNCT
inlawrev-3683	507	31	eff	eff	PROPN
inlawrev-3683	507	32	.	.	PROPN
inlawrev-3683	507	33	jan	jan	PROPN
inlawrev-3683	507	34	1	1	NUM
inlawrev-3683	507	35	-	-	SYM
inlawrev-3683	507	36	28	28	NUM
inlawrev-3683	507	37	(	(	PUNCT
inlawrev-3683	507	38	eff	eff	PROPN
inlawrev-3683	507	39	.	.	PUNCT
inlawrev-3683	507	40	jan	jan	PROPN
inlawrev-3683	507	41	.	.	PROPN
inlawrev-3683	507	42	1	1	NUM
inlawrev-3683	507	43	,	,	PUNCT
inlawrev-3683	507	44	1	1	NUM
inlawrev-3683	507	45	-	-	SYM
inlawrev-3683	507	46	28	28	NUM
inlawrev-3683	507	47	-	-	SYM
inlawrev-3683	507	48	3	3	NUM
inlawrev-3683	507	49	(	(	PUNCT
inlawrev-3683	507	50	eff	eff	PROPN
inlawrev-3683	507	51	jan	jan	PROPN
inlawrev-3683	507	52	.	.	PROPN
inlawrev-3683	507	53	1	1	NUM
inlawrev-3683	507	54	-	-	SYM
inlawrev-3683	507	55	28	28	NUM
inlawrev-3683	507	56	-	-	SYM
inlawrev-3683	507	57	7	7	NUM
inlawrev-3683	507	58	(	(	PUNCT
inlawrev-3683	507	59	eff	eff	PROPN
inlawrev-3683	507	60	.	.	PUNCT
inlawrev-3683	507	61	jan	jan	PROPN
inlawrev-3683	507	62	.	.	PROPN
inlawrev-3683	507	63	1	1	NUM
inlawrev-3683	507	64	-	-	SYM
inlawrev-3683	507	65	28	28	NUM
inlawrev-3683	507	66	-	-	SYM
inlawrev-3683	507	67	8	8	NUM
inlawrev-3683	507	68	(	(	PUNCT
inlawrev-3683	507	69	eff	eff	PROPN
inlawrev-3683	507	70	.	.	PUNCT
inlawrev-3683	507	71	jan	jan	PROPN
inlawrev-3683	507	72	.	.	PROPN
inlawrev-3683	507	73	1	1	NUM
inlawrev-3683	507	74	-	-	SYM
inlawrev-3683	507	75	28	28	NUM
inlawrev-3683	507	76	-	-	SYM
inlawrev-3683	507	77	5	5	NUM
inlawrev-3683	507	78	(	(	PUNCT
inlawrev-3683	507	79	eff	eff	PROPN
inlawrev-3683	507	80	.	.	PUNCT
inlawrev-3683	507	81	jan	jan	PROPN
inlawrev-3683	507	82	.	.	PROPN
inlawrev-3683	507	83	1	1	NUM
inlawrev-3683	507	84	-	-	SYM
inlawrev-3683	507	85	28	28	NUM
inlawrev-3683	507	86	-	-	SYM
inlawrev-3683	507	87	9	9	NUM
inlawrev-3683	507	88	(	(	PUNCT
inlawrev-3683	507	89	eff	eff	PROPN
inlawrev-3683	507	90	.	.	PUNCT
inlawrev-3683	507	91	jan	jan	PROPN
inlawrev-3683	507	92	.	.	PROPN
inlawrev-3683	507	93	1	1	NUM
inlawrev-3683	507	94	-	-	SYM
inlawrev-3683	507	95	28	28	NUM
inlawrev-3683	507	96	-	-	SYM
inlawrev-3683	507	97	10	10	NUM
inlawrev-3683	507	98	(	(	PUNCT
inlawrev-3683	507	99	eff	eff	PROPN
inlawrev-3683	507	100	.	.	PROPN
inlawrev-3683	507	101	jan	jan	PROPN
inlawrev-3683	507	102	1,2004	1,2004	PROPN
inlawrev-3683	507	103	)	)	PUNCT
inlawrev-3683	507	104	.	.	PUNCT
inlawrev-3683	507	105	.	.	PUNCT
inlawrev-3683	508	1	1,2004	1,2004	NUM
inlawrev-3683	508	2	)	)	PUNCT
inlawrev-3683	508	3	.	.	PUNCT
inlawrev-3683	508	4	.	.	PUNCT
inlawrev-3683	509	1	1,2004	1,2004	NUM
inlawrev-3683	509	2	)	)	PUNCT
inlawrev-3683	509	3	.	.	PUNCT
inlawrev-3683	510	1	2004	2004	NUM
inlawrev-3683	510	2	)	)	PUNCT
inlawrev-3683	510	3	.	.	PUNCT
inlawrev-3683	511	1	1,2004	1,2004	PROPN
inlawrev-3683	511	2	)	)	PUNCT
inlawrev-3683	511	3	.	.	PUNCT
inlawrev-3683	512	1	1,2004	1,2004	PROPN
inlawrev-3683	512	2	)	)	PUNCT
inlawrev-3683	512	3	.	.	PUNCT
inlawrev-3683	513	1	1,2004	1,2004	PROPN
inlawrev-3683	513	2	)	)	PUNCT
inlawrev-3683	513	3	.	.	PUNCT
inlawrev-3683	514	1	1,2004	1,2004	PROPN
inlawrev-3683	514	2	)	)	PUNCT
inlawrev-3683	514	3	.	.	PUNCT
inlawrev-3683	515	1	1,2004	1,2004	PROPN
inlawrev-3683	515	2	)	)	PUNCT
inlawrev-3683	515	3	.	.	PUNCT
inlawrev-3683	515	4	.	.	PUNCT
inlawrev-3683	516	1	1,2004	1,2004	NUM
inlawrev-3683	516	2	)	)	PUNCT
inlawrev-3683	516	3	.	.	PUNCT
inlawrev-3683	517	1	2004	2004	NUM
inlawrev-3683	517	2	]	]	PUNCT
inlawrev-3683	517	3	taxation	taxation	NOUN
inlawrev-3683	517	4	1361	1361	NUM
inlawrev-3683	517	5	dollars	dollar	NOUN
inlawrev-3683	517	6	in	in	ADP
inlawrev-3683	517	7	all	all	PRON
inlawrev-3683	517	8	taxable	taxable	ADJ
inlawrev-3683	517	9	yearsj^^	yearsj^^	NUM
inlawrev-3683	517	10	3	3	NUM
inlawrev-3683	517	11	.	.	PUNCT
inlawrev-3683	517	12	countyadjustedgross	countyadjustedgross	PROPN
inlawrev-3683	517	13	income	income	NOUN
inlawrev-3683	517	14	tax	tax	NOUN
inlawrev-3683	517	15	(	(	PUNCT
inlawrev-3683	517	16	"	"	PUNCT
inlawrev-3683	517	17	cagit	cagit	ADJ
inlawrev-3683	517	18	"	"	PUNCT
inlawrev-3683	517	19	)	)	PUNCT
inlawrev-3683	517	20	.	.	PUNCT
inlawrev-3683	518	1	—	—	PUNCT
inlawrev-3683	518	2	the	the	DET
inlawrev-3683	518	3	general	general	ADJ
inlawrev-3683	518	4	assembly	assembly	NOUN
inlawrev-3683	518	5	added	add	VERB
inlawrev-3683	518	6	the	the	DET
inlawrev-3683	518	7	following	follow	VERB
inlawrev-3683	518	8	provisions	provision	NOUN
inlawrev-3683	518	9	to	to	ADP
inlawrev-3683	518	10	the	the	DET
inlawrev-3683	518	11	cagit	cagit	ADJ
inlawrev-3683	518	12	.	.	PUNCT
inlawrev-3683	519	1	clay	clay	NOUN
inlawrev-3683	519	2	county	county	NOUN
inlawrev-3683	519	3	may	may	AUX
inlawrev-3683	519	4	impose	impose	VERB
inlawrev-3683	519	5	an	an	DET
inlawrev-3683	519	6	additional	additional	ADJ
inlawrev-3683	519	7	cagit	cagit	ADJ
inlawrev-3683	519	8	rate	rate	NOUN
inlawrev-3683	519	9	ofone	ofone	NOUN
inlawrev-3683	519	10	-	-	PUNCT
inlawrev-3683	519	11	fourth	fourth	ADJ
inlawrev-3683	519	12	ofone	ofone	NOUN
inlawrev-3683	519	13	percent	percent	NOUN
inlawrev-3683	519	14	to	to	ADP
inlawrev-3683	519	15	finance	finance	NOUN
inlawrev-3683	519	16	,	,	PUNCT
inlawrev-3683	519	17	acquire	acquire	VERB
inlawrev-3683	519	18	,	,	PUNCT
inlawrev-3683	519	19	improve	improve	VERB
inlawrev-3683	519	20	,	,	PUNCT
inlawrev-3683	519	21	renovate	renovate	VERB
inlawrev-3683	519	22	,	,	PUNCT
inlawrev-3683	519	23	or	or	CCONJ
inlawrev-3683	519	24	equip	equip	VERB
inlawrev-3683	519	25	a	a	DET
inlawrev-3683	519	26	county	county	NOUN
inlawrev-3683	519	27	jail	jail	NOUN
inlawrev-3683	519	28	;	;	PUNCT
inlawrev-3683	519	29	and	and	CCONJ
inlawrev-3683	519	30	bond	bond	NOUN
inlawrev-3683	519	31	issued	issue	VERB
inlawrev-3683	519	32	may	may	AUX
inlawrev-3683	519	33	be	be	AUX
inlawrev-3683	519	34	issued	issue	VERB
inlawrev-3683	519	35	for	for	ADP
inlawrev-3683	519	36	30	30	NUM
inlawrev-3683	519	37	years	year	NOUN
inlawrev-3683	519	38	.	.	PUNCT
inlawrev-3683	520	1	'	'	PUNCT
inlawrev-3683	520	2	^^	^^	PUNCT
inlawrev-3683	520	3	the	the	DET
inlawrev-3683	520	4	method	method	NOUN
inlawrev-3683	520	5	for	for	ADP
inlawrev-3683	520	6	calculating	calculate	VERB
inlawrev-3683	520	7	the	the	DET
inlawrev-3683	520	8	certified	certified	ADJ
inlawrev-3683	520	9	distribution	distribution	NOUN
inlawrev-3683	520	10	for	for	ADP
inlawrev-3683	520	11	cagit	cagit	ADJ
inlawrev-3683	520	12	revenues	revenue	NOUN
inlawrev-3683	520	13	was	be	AUX
inlawrev-3683	520	14	changed	change	VERB
inlawrev-3683	520	15	too	too	ADV
inlawrev-3683	520	16	,	,	PUNCT
inlawrev-3683	520	17	so	so	SCONJ
inlawrev-3683	520	18	that	that	SCONJ
inlawrev-3683	520	19	the	the	DET
inlawrev-3683	520	20	amount	amount	NOUN
inlawrev-3683	520	21	will	will	AUX
inlawrev-3683	520	22	be	be	AUX
inlawrev-3683	520	23	the	the	DET
inlawrev-3683	520	24	amount	amount	NOUN
inlawrev-3683	520	25	received	receive	VERB
inlawrev-3683	520	26	from	from	ADP
inlawrev-3683	520	27	that	that	DET
inlawrev-3683	520	28	county	county	NOUN
inlawrev-3683	520	29	for	for	ADP
inlawrev-3683	520	30	a	a	DET
inlawrev-3683	520	31	taxable	taxable	ADJ
inlawrev-3683	520	32	year	year	NOUN
inlawrev-3683	520	33	ending	end	VERB
inlawrev-3683	520	34	before	before	ADP
inlawrev-3683	520	35	the	the	DET
inlawrev-3683	520	36	calendar	calendar	NOUN
inlawrev-3683	520	37	year	year	NOUN
inlawrev-3683	520	38	in	in	ADP
inlawrev-3683	520	39	which	which	PRON
inlawrev-3683	520	40	the	the	DET
inlawrev-3683	520	41	determination	determination	NOUN
inlawrev-3683	520	42	is	be	AUX
inlawrev-3683	520	43	made	make	VERB
inlawrev-3683	520	44	and	and	CCONJ
inlawrev-3683	520	45	reported	report	VERB
inlawrev-3683	520	46	on	on	ADP
inlawrev-3683	520	47	an	an	DET
inlawrev-3683	520	48	annual	annual	ADJ
inlawrev-3683	520	49	return	return	NOUN
inlawrev-3683	520	50	processed	process	VERB
inlawrev-3683	520	51	by	by	ADP
inlawrev-3683	520	52	the	the	DET
inlawrev-3683	520	53	department	department	NOUN
inlawrev-3683	520	54	in	in	ADP
inlawrev-3683	520	55	the	the	DET
inlawrev-3683	520	56	state	state	NOUN
inlawrev-3683	520	57	fiscal	fiscal	ADJ
inlawrev-3683	520	58	year	year	NOUN
inlawrev-3683	520	59	ending	end	VERB
inlawrev-3683	520	60	before	before	ADP
inlawrev-3683	520	61	july	july	PROPN
inlawrev-3683	520	62	1	1	NUM
inlawrev-3683	520	63	of	of	ADP
inlawrev-3683	520	64	the	the	DET
inlawrev-3683	520	65	calendar	calendar	NOUN
inlawrev-3683	520	66	year	year	NOUN
inlawrev-3683	520	67	in	in	ADP
inlawrev-3683	520	68	which	which	PRON
inlawrev-3683	520	69	the	the	DET
inlawrev-3683	520	70	determination	determination	NOUN
inlawrev-3683	520	71	is	be	AUX
inlawrev-3683	520	72	made	make	VERB
inlawrev-3683	520	73	.	.	PUNCT
inlawrev-3683	521	1	'^^	'^^	NUM
inlawrev-3683	521	2	by	by	ADP
inlawrev-3683	521	3	august	august	PROPN
inlawrev-3683	521	4	2	2	NUM
inlawrev-3683	521	5	of	of	ADP
inlawrev-3683	521	6	each	each	DET
inlawrev-3683	521	7	year	year	NOUN
inlawrev-3683	521	8	,	,	PUNCT
inlawrev-3683	521	9	the	the	DET
inlawrev-3683	521	10	department	department	NOUN
inlawrev-3683	521	11	is	be	AUX
inlawrev-3683	521	12	to	to	PART
inlawrev-3683	521	13	certify	certify	VERB
inlawrev-3683	521	14	the	the	DET
inlawrev-3683	521	15	amount	amount	NOUN
inlawrev-3683	521	16	determined	determine	VERB
inlawrev-3683	521	17	above	above	ADP
inlawrev-3683	521	18	plus	plus	CCONJ
inlawrev-3683	521	19	interest	interest	NOUN
inlawrev-3683	521	20	in	in	ADP
inlawrev-3683	521	21	the	the	DET
inlawrev-3683	521	22	county	county	NOUN
inlawrev-3683	521	23	's	's	PART
inlawrev-3683	521	24	account	account	NOUN
inlawrev-3683	521	25	that	that	PRON
inlawrev-3683	521	26	has	have	AUX
inlawrev-3683	521	27	accrued	accrue	VERB
inlawrev-3683	521	28	and	and	CCONJ
inlawrev-3683	521	29	has	have	AUX
inlawrev-3683	521	30	not	not	PART
inlawrev-3683	521	31	been	be	AUX
inlawrev-3683	521	32	included	include	VERB
inlawrev-3683	521	33	in	in	ADP
inlawrev-3683	521	34	a	a	DET
inlawrev-3683	521	35	certification	certification	NOUN
inlawrev-3683	521	36	made	make	VERB
inlawrev-3683	521	37	in	in	ADP
inlawrev-3683	521	38	a	a	DET
inlawrev-3683	521	39	previous	previous	ADJ
inlawrev-3683	521	40	year	year	NOUN
inlawrev-3683	521	41	.	.	PUNCT
inlawrev-3683	522	1	'^	'^	NOUN
inlawrev-3683	522	2	°	°	NOUN
inlawrev-3683	522	3	the	the	DET
inlawrev-3683	522	4	department	department	NOUN
inlawrev-3683	522	5	is	be	AUX
inlawrev-3683	522	6	to	to	PART
inlawrev-3683	522	7	provide	provide	VERB
inlawrev-3683	522	8	an	an	DET
inlawrev-3683	522	9	informational	informational	ADJ
inlawrev-3683	522	10	summary	summary	NOUN
inlawrev-3683	522	11	ofthe	ofthe	NOUN
inlawrev-3683	522	12	calculations	calculation	NOUN
inlawrev-3683	522	13	used	use	VERB
inlawrev-3683	522	14	to	to	PART
inlawrev-3683	522	15	determine	determine	VERB
inlawrev-3683	522	16	the	the	DET
inlawrev-3683	522	17	certified	certified	ADJ
inlawrev-3683	522	18	distribution	distribution	NOUN
inlawrev-3683	522	19	.	.	PUNCT
inlawrev-3683	522	20	'	'	PUNCT
inlawrev-3683	523	1	*	*	PUNCT
inlawrev-3683	523	2	'	'	PUNCT
inlawrev-3683	523	3	also	also	ADV
inlawrev-3683	523	4	,	,	PUNCT
inlawrev-3683	523	5	the	the	DET
inlawrev-3683	523	6	department	department	NOUN
inlawrev-3683	523	7	is	be	AUX
inlawrev-3683	523	8	required	require	VERB
inlawrev-3683	523	9	to	to	PART
inlawrev-3683	523	10	certify	certify	VERB
inlawrev-3683	523	11	an	an	DET
inlawrev-3683	523	12	amount	amount	NOUN
inlawrev-3683	523	13	less	less	ADJ
inlawrev-3683	523	14	than	than	ADP
inlawrev-3683	523	15	the	the	DET
inlawrev-3683	523	16	amount	amount	NOUN
inlawrev-3683	523	17	determined	determine	VERB
inlawrev-3683	523	18	to	to	PART
inlawrev-3683	523	19	have	have	AUX
inlawrev-3683	523	20	been	be	AUX
inlawrev-3683	523	21	collected	collect	VERB
inlawrev-3683	523	22	if	if	SCONJ
inlawrev-3683	523	23	the	the	DET
inlawrev-3683	523	24	department	department	NOUN
inlawrev-3683	523	25	determines	determine	VERB
inlawrev-3683	523	26	that	that	SCONJ
inlawrev-3683	523	27	a	a	DET
inlawrev-3683	523	28	reduced	reduce	VERB
inlawrev-3683	523	29	distribution	distribution	NOUN
inlawrev-3683	523	30	is	be	AUX
inlawrev-3683	523	31	necessary	necessary	ADJ
inlawrev-3683	523	32	to	to	PART
inlawrev-3683	523	33	offset	offset	VERB
inlawrev-3683	523	34	overpayments	overpayment	NOUN
inlawrev-3683	523	35	made	make	VERB
inlawrev-3683	523	36	in	in	ADP
inlawrev-3683	523	37	a	a	DET
inlawrev-3683	523	38	previous	previous	ADJ
inlawrev-3683	523	39	calendar	calendar	NOUN
inlawrev-3683	523	40	year	year	NOUN
inlawrev-3683	523	41	.	.	PUNCT
inlawrev-3683	524	1	'*^	'*^	PROPN
inlawrev-3683	525	1	the	the	DET
inlawrev-3683	525	2	department	department	NOUN
inlawrev-3683	525	3	may	may	AUX
inlawrev-3683	525	4	reduce	reduce	VERB
inlawrev-3683	525	5	the	the	DET
inlawrev-3683	525	6	amount	amount	NOUN
inlawrev-3683	525	7	of	of	ADP
inlawrev-3683	525	8	the	the	DET
inlawrev-3683	525	9	certified	certify	VERB
inlawrev-3683	525	10	distribution	distribution	NOUN
inlawrev-3683	525	11	over	over	ADP
inlawrev-3683	525	12	several	several	ADJ
inlawrev-3683	525	13	years	year	NOUN
inlawrev-3683	525	14	.	.	PUNCT
inlawrev-3683	526	1	'	'	PUNCT
inlawrev-3683	526	2	^^	^^	ADP
inlawrev-3683	526	3	a	a	DET
inlawrev-3683	526	4	county	county	NOUN
inlawrev-3683	526	5	that	that	PRON
inlawrev-3683	526	6	initially	initially	ADV
inlawrev-3683	526	7	imposes	impose	VERB
inlawrev-3683	526	8	cagit	cagit	ADJ
inlawrev-3683	526	9	in	in	ADP
inlawrev-3683	526	10	a	a	DET
inlawrev-3683	526	11	year	year	NOUN
inlawrev-3683	526	12	in	in	ADP
inlawrev-3683	526	13	which	which	PRON
inlawrev-3683	526	14	the	the	DET
inlawrev-3683	526	15	department	department	NOUN
inlawrev-3683	526	16	makes	make	VERB
inlawrev-3683	526	17	a	a	DET
inlawrev-3683	526	18	certification	certification	NOUN
inlawrev-3683	526	19	may	may	AUX
inlawrev-3683	526	20	adjust	adjust	VERB
inlawrev-3683	526	21	the	the	DET
inlawrev-3683	526	22	distribution	distribution	NOUN
inlawrev-3683	526	23	ofa	ofa	PROPN
inlawrev-3683	526	24	county	county	NOUN
inlawrev-3683	526	25	to	to	PART
inlawrev-3683	526	26	provide	provide	VERB
inlawrev-3683	526	27	for	for	ADP
inlawrev-3683	526	28	a	a	DET
inlawrev-3683	526	29	distribution	distribution	NOUN
inlawrev-3683	526	30	in	in	ADP
inlawrev-3683	526	31	the	the	DET
inlawrev-3683	526	32	immediately	immediately	ADV
inlawrev-3683	526	33	following	follow	VERB
inlawrev-3683	526	34	calendar	calendar	NOUN
inlawrev-3683	526	35	year	year	NOUN
inlawrev-3683	526	36	.	.	PUNCT
inlawrev-3683	526	37	'	'	PUNCT
inlawrev-3683	527	1	*	*	PUNCT
inlawrev-3683	527	2	'	'	X
inlawrev-3683	527	3	*	*	NOUN
inlawrev-3683	527	4	the	the	DET
inlawrev-3683	527	5	department	department	NOUN
inlawrev-3683	527	6	is	be	AUX
inlawrev-3683	527	7	required	require	VERB
inlawrev-3683	527	8	to	to	PART
inlawrev-3683	527	9	adjust	adjust	VERB
inlawrev-3683	527	10	the	the	DET
inlawrev-3683	527	11	certified	certify	VERB
inlawrev-3683	527	12	distribution	distribution	NOUN
inlawrev-3683	527	13	to	to	PART
inlawrev-3683	527	14	provide	provide	VERB
inlawrev-3683	527	15	the	the	DET
inlawrev-3683	527	16	county	county	NOUN
inlawrev-3683	527	17	with	with	ADP
inlawrev-3683	527	18	the	the	DET
inlawrev-3683	527	19	distribution	distribution	NOUN
inlawrev-3683	527	20	within	within	ADP
inlawrev-3683	527	21	ten	ten	NUM
inlawrev-3683	527	22	months	month	NOUN
inlawrev-3683	527	23	after	after	ADP
inlawrev-3683	527	24	the	the	DET
inlawrev-3683	527	25	month	month	NOUN
inlawrev-3683	527	26	in	in	ADP
inlawrev-3683	527	27	which	which	PRON
inlawrev-3683	527	28	additional	additional	ADJ
inlawrev-3683	527	29	revenue	revenue	NOUN
inlawrev-3683	527	30	from	from	ADP
inlawrev-3683	527	31	the	the	DET
inlawrev-3683	527	32	tax	tax	NOUN
inlawrev-3683	527	33	is	be	AUX
inlawrev-3683	527	34	initially	initially	ADV
inlawrev-3683	527	35	collected	collect	VERB
inlawrev-3683	527	36	.	.	PUNCT
inlawrev-3683	528	1	'*^	'*^	NOUN
inlawrev-3683	529	1	the	the	DET
inlawrev-3683	529	2	department	department	PROPN
inlawrev-3683	529	3	is	be	AUX
inlawrev-3683	529	4	also	also	ADV
inlawrev-3683	529	5	required	require	VERB
inlawrev-3683	529	6	to	to	PART
inlawrev-3683	529	7	notify	notify	VERB
inlawrev-3683	529	8	each	each	DET
inlawrev-3683	529	9	county	county	NOUN
inlawrev-3683	529	10	auditor	auditor	NOUN
inlawrev-3683	529	11	of	of	ADP
inlawrev-3683	529	12	the	the	DET
inlawrev-3683	529	13	balance	balance	NOUN
inlawrev-3683	529	14	in	in	ADP
inlawrev-3683	529	15	the	the	DET
inlawrev-3683	529	16	county	county	NOUN
inlawrev-3683	529	17	's	's	PART
inlawrev-3683	529	18	adjusted	adjust	VERB
inlawrev-3683	529	19	gross	gross	ADJ
inlawrev-3683	529	20	income	income	NOUN
inlawrev-3683	529	21	tax	tax	NOUN
inlawrev-3683	529	22	account	account	NOUN
inlawrev-3683	529	23	as	as	ADP
inlawrev-3683	529	24	of	of	ADP
inlawrev-3683	529	25	the	the	DET
inlawrev-3683	529	26	cutoff	cutoff	NOUN
inlawrev-3683	529	27	date	date	NOUN
inlawrev-3683	529	28	specified	specify	VERB
inlawrev-3683	529	29	by	by	ADP
inlawrev-3683	529	30	the	the	DET
inlawrev-3683	529	31	budget	budget	NOUN
inlawrev-3683	529	32	agency	agency	NOUN
inlawrev-3683	529	33	.	.	PUNCT
inlawrev-3683	530	1	'*^	'*^	PROPN
inlawrev-3683	530	2	similarly	similarly	ADV
inlawrev-3683	530	3	,	,	PUNCT
inlawrev-3683	530	4	ifthe	ifthe	PROPN
inlawrev-3683	530	5	department	department	PROPN
inlawrev-3683	530	6	determines	determine	VERB
inlawrev-3683	530	7	that	that	SCONJ
inlawrev-3683	530	8	a	a	DET
inlawrev-3683	530	9	sufficient	sufficient	ADJ
inlawrev-3683	530	10	balance	balance	NOUN
inlawrev-3683	530	11	exists	exist	VERB
inlawrev-3683	530	12	in	in	ADP
inlawrev-3683	530	13	a	a	DET
inlawrev-3683	530	14	county	county	NOUN
inlawrev-3683	530	15	's	's	PART
inlawrev-3683	530	16	account	account	NOUN
inlawrev-3683	530	17	,	,	PUNCT
inlawrev-3683	530	18	then	then	ADV
inlawrev-3683	530	19	the	the	DET
inlawrev-3683	530	20	department	department	NOUN
inlawrev-3683	530	21	may	may	AUX
inlawrev-3683	530	22	make	make	VERB
inlawrev-3683	530	23	a	a	DET
inlawrev-3683	530	24	supplemental	supplemental	ADJ
inlawrev-3683	530	25	distribution	distribution	NOUN
inlawrev-3683	530	26	of	of	ADP
inlawrev-3683	530	27	such	such	ADJ
inlawrev-3683	530	28	funds	fund	NOUN
inlawrev-3683	530	29	.	.	PUNCT
inlawrev-3683	531	1	'	'	PUNCT
inlawrev-3683	531	2	*	*	PUNCT
inlawrev-3683	531	3	^	^	SYM
inlawrev-3683	531	4	4	4	NUM
inlawrev-3683	531	5	.	.	NOUN
inlawrev-3683	531	6	county	county	NOUN
inlawrev-3683	531	7	option	option	NOUN
inlawrev-3683	531	8	income	income	NOUN
inlawrev-3683	531	9	tax	tax	NOUN
inlawrev-3683	531	10	(	(	PUNCT
inlawrev-3683	531	11	"	"	PUNCT
inlawrev-3683	531	12	coit").—the	coit").—the	DET
inlawrev-3683	531	13	general	general	ADJ
inlawrev-3683	531	14	assembly	assembly	NOUN
inlawrev-3683	531	15	provided	provide	VERB
inlawrev-3683	531	16	a	a	DET
inlawrev-3683	531	17	number	number	NOUN
inlawrev-3683	531	18	of	of	ADP
inlawrev-3683	531	19	changes	change	NOUN
inlawrev-3683	531	20	to	to	ADP
inlawrev-3683	531	21	the	the	DET
inlawrev-3683	531	22	method	method	NOUN
inlawrev-3683	531	23	for	for	ADP
inlawrev-3683	531	24	calculating	calculate	VERB
inlawrev-3683	531	25	the	the	DET
inlawrev-3683	531	26	certified	certify	VERB
inlawrev-3683	531	27	distribution	distribution	NOUN
inlawrev-3683	531	28	of	of	ADP
inlawrev-3683	531	29	coit	coit	NOUN
inlawrev-3683	531	30	revenues	revenue	NOUN
inlawrev-3683	531	31	.	.	PUNCT
inlawrev-3683	532	1	also	also	ADV
inlawrev-3683	532	2	,	,	PUNCT
inlawrev-3683	532	3	a	a	DET
inlawrev-3683	532	4	provision	provision	NOUN
inlawrev-3683	532	5	was	be	AUX
inlawrev-3683	532	6	added	add	VERB
inlawrev-3683	532	7	that	that	SCONJ
inlawrev-3683	532	8	the	the	DET
inlawrev-3683	532	9	amount	amount	NOUN
inlawrev-3683	532	10	is	be	AUX
inlawrev-3683	532	11	to	to	PART
inlawrev-3683	532	12	be	be	AUX
inlawrev-3683	532	13	the	the	DET
inlawrev-3683	532	14	amount	amount	NOUN
inlawrev-3683	532	15	received	receive	VERB
inlawrev-3683	532	16	from	from	ADP
inlawrev-3683	532	17	that	that	DET
inlawrev-3683	532	18	county	county	NOUN
inlawrev-3683	532	19	for	for	ADP
inlawrev-3683	532	20	a	a	DET
inlawrev-3683	532	21	taxable	taxable	ADJ
inlawrev-3683	532	22	year	year	NOUN
inlawrev-3683	532	23	ending	end	VERB
inlawrev-3683	532	24	before	before	ADP
inlawrev-3683	532	25	the	the	DET
inlawrev-3683	532	26	calendar	calendar	NOUN
inlawrev-3683	532	27	year	year	NOUN
inlawrev-3683	532	28	in	in	ADP
inlawrev-3683	532	29	which	which	PRON
inlawrev-3683	532	30	the	the	DET
inlawrev-3683	532	31	determination	determination	NOUN
inlawrev-3683	532	32	is	be	AUX
inlawrev-3683	532	33	made	make	VERB
inlawrev-3683	532	34	and	and	CCONJ
inlawrev-3683	532	35	the	the	DET
inlawrev-3683	532	36	amount	amount	NOUN
inlawrev-3683	532	37	is	be	AUX
inlawrev-3683	532	38	to	to	PART
inlawrev-3683	532	39	be	be	AUX
inlawrev-3683	532	40	reported	report	VERB
inlawrev-3683	532	41	on	on	ADP
inlawrev-3683	532	42	an	an	DET
inlawrev-3683	532	43	annual	annual	ADJ
inlawrev-3683	532	44	1	1	NUM
inlawrev-3683	532	45	77	77	NUM
inlawrev-3683	532	46	.	.	PUNCT
inlawrev-3683	533	1	see	see	VERB
inlawrev-3683	533	2	i	i	PRON
inlawrev-3683	533	3	d.	d.	PROPN
inlawrev-3683	533	4	§	§	PROPN
inlawrev-3683	533	5	6	6	NUM
inlawrev-3683	533	6	-	-	SYM
inlawrev-3683	533	7	3.1	3.1	NUM
inlawrev-3683	533	8	-281	-281	NUM
inlawrev-3683	533	9	1	1	NUM
inlawrev-3683	533	10	(	(	PUNCT
inlawrev-3683	533	11	eff	eff	PROPN
inlawrev-3683	533	12	.	.	PUNCT
inlawrev-3683	534	1	jan	jan	PROPN
inlawrev-3683	534	2	.	.	PROPN
inlawrev-3683	534	3	1	1	NUM
inlawrev-3683	534	4	,	,	PUNCT
inlawrev-3683	534	5	2004	2004	NUM
inlawrev-3683	534	6	)	)	PUNCT
inlawrev-3683	534	7	.	.	PUNCT
inlawrev-3683	535	1	178	178	NUM
inlawrev-3683	535	2	.	.	PUNCT
inlawrev-3683	536	1	see	see	VERB
inlawrev-3683	536	2	i	i	PRON
inlawrev-3683	536	3	d.	d.	PROPN
inlawrev-3683	536	4	§	§	PROPN
inlawrev-3683	536	5	6	6	NUM
inlawrev-3683	536	6	-	-	SYM
inlawrev-3683	536	7	3.5	3.5	NUM
inlawrev-3683	536	8	-	-	PUNCT
inlawrev-3683	536	9	1.1	1.1	NUM
inlawrev-3683	536	10	-	-	SYM
inlawrev-3683	536	11	3.3	3.3	NUM
inlawrev-3683	536	12	(	(	PUNCT
inlawrev-3683	536	13	eff	eff	PROPN
inlawrev-3683	536	14	.	.	PUNCT
inlawrev-3683	537	1	upon	upon	SCONJ
inlawrev-3683	537	2	passage	passage	NOUN
inlawrev-3683	537	3	)	)	PUNCT
inlawrev-3683	537	4	.	.	PUNCT
inlawrev-3683	538	1	179	179	NUM
inlawrev-3683	538	2	.	.	PUNCT
inlawrev-3683	539	1	see	see	VERB
inlawrev-3683	540	1	i	i	PROPN
inlawrev-3683	540	2	d	d	PROPN
inlawrev-3683	540	3	§	§	PROPN
inlawrev-3683	540	4	6	6	NUM
inlawrev-3683	540	5	-	-	SYM
inlawrev-3683	540	6	3.5	3.5	NUM
inlawrev-3683	540	7	-	-	PUNCT
inlawrev-3683	540	8	1.1	1.1	NUM
inlawrev-3683	540	9	-	-	SYM
inlawrev-3683	540	10	9	9	NUM
inlawrev-3683	540	11	(	(	PUNCT
inlawrev-3683	540	12	eff	eff	PROPN
inlawrev-3683	540	13	.	.	PROPN
inlawrev-3683	540	14	june	june	PROPN
inlawrev-3683	540	15	1	1	NUM
inlawrev-3683	540	16	,	,	PUNCT
inlawrev-3683	540	17	2003	2003	NUM
inlawrev-3683	540	18	)	)	PUNCT
inlawrev-3683	540	19	.	.	PUNCT
inlawrev-3683	541	1	180	180	NUM
inlawrev-3683	541	2	.	.	PUNCT
inlawrev-3683	541	3	see	see	VERB
inlawrev-3683	541	4	i	i	PROPN
inlawrev-3683	541	5	d	d	PROPN
inlawrev-3683	541	6	181	181	NUM
inlawrev-3683	541	7	.	.	PUNCT
inlawrev-3683	542	1	see	see	VERB
inlawrev-3683	542	2	i	i	PROPN
inlawrev-3683	542	3	d	d	PROPN
inlawrev-3683	542	4	182	182	NUM
inlawrev-3683	542	5	.	.	PUNCT
inlawrev-3683	543	1	see	see	VERB
inlawrev-3683	543	2	i	i	PROPN
inlawrev-3683	543	3	d	d	PROPN
inlawrev-3683	543	4	183	183	NUM
inlawrev-3683	543	5	.	.	PUNCT
inlawrev-3683	544	1	see	see	VERB
inlawrev-3683	544	2	i	i	PROPN
inlawrev-3683	544	3	d	d	PROPN
inlawrev-3683	544	4	184	184	NUM
inlawrev-3683	544	5	.	.	PUNCT
inlawrev-3683	545	1	see	see	VERB
inlawrev-3683	545	2	i	i	PROPN
inlawrev-3683	545	3	d	d	PROPN
inlawrev-3683	545	4	185	185	NUM
inlawrev-3683	545	5	.	.	PUNCT
inlawrev-3683	546	1	see	see	VERB
inlawrev-3683	546	2	i	i	PROPN
inlawrev-3683	546	3	d	d	PROPN
inlawrev-3683	546	4	186	186	NUM
inlawrev-3683	546	5	.	.	PUNCT
inlawrev-3683	547	1	see	see	VERB
inlawrev-3683	548	1	i	i	PROPN
inlawrev-3683	548	2	d	d	PROPN
inlawrev-3683	548	3	§	§	PROPN
inlawrev-3683	548	4	6	6	NUM
inlawrev-3683	548	5	-	-	SYM
inlawrev-3683	548	6	3.5	3.5	NUM
inlawrev-3683	548	7	-	-	PUNCT
inlawrev-3683	548	8	1.1	1.1	NUM
inlawrev-3683	548	9	-	-	SYM
inlawrev-3683	548	10	21	21	NUM
inlawrev-3683	548	11	(	(	PUNCT
inlawrev-3683	548	12	eff	eff	PROPN
inlawrev-3683	548	13	.	.	PROPN
inlawrev-3683	548	14	june	june	PROPN
inlawrev-3683	548	15	1	1	NUM
inlawrev-3683	548	16	,	,	PUNCT
inlawrev-3683	548	17	2003	2003	NUM
inlawrev-3683	548	18	)	)	PUNCT
inlawrev-3683	548	19	.	.	PUNCT
inlawrev-3683	549	1	187	187	NUM
inlawrev-3683	549	2	.	.	PUNCT
inlawrev-3683	550	1	see	see	VERB
inlawrev-3683	551	1	i	i	PROPN
inlawrev-3683	551	2	d	d	PROPN
inlawrev-3683	551	3	§	§	PROPN
inlawrev-3683	551	4	6	6	NUM
inlawrev-3683	551	5	-	-	SYM
inlawrev-3683	551	6	3.5	3.5	NUM
inlawrev-3683	551	7	-	-	PUNCT
inlawrev-3683	551	8	1.1	1.1	NUM
inlawrev-3683	551	9	-	-	SYM
inlawrev-3683	551	10	21.1	21.1	NUM
inlawrev-3683	551	11	(	(	PUNCT
inlawrev-3683	551	12	eff	eff	PROPN
inlawrev-3683	551	13	.	.	PROPN
inlawrev-3683	551	14	june	june	PROPN
inlawrev-3683	551	15	1	1	NUM
inlawrev-3683	551	16	,	,	PUNCT
inlawrev-3683	551	17	2003	2003	NUM
inlawrev-3683	551	18	)	)	PUNCT
inlawrev-3683	551	19	.	.	PUNCT
inlawrev-3683	552	1	1362	1362	NUM
inlawrev-3683	552	2	indiana	indiana	PROPN
inlawrev-3683	552	3	law	law	PROPN
inlawrev-3683	552	4	review	review	NOUN
inlawrev-3683	553	1	[	[	X
inlawrev-3683	553	2	vol	vol	NOUN
inlawrev-3683	553	3	.	.	PUNCT
inlawrev-3683	554	1	37:1343	37:1343	PROPN
inlawrev-3683	554	2	return	return	NOUN
inlawrev-3683	554	3	which	which	PRON
inlawrev-3683	554	4	is	be	AUX
inlawrev-3683	554	5	processed	process	VERB
inlawrev-3683	554	6	by	by	ADP
inlawrev-3683	554	7	the	the	DET
inlawrev-3683	554	8	department	department	NOUN
inlawrev-3683	554	9	in	in	ADP
inlawrev-3683	554	10	the	the	DET
inlawrev-3683	554	11	fiscal	fiscal	ADJ
inlawrev-3683	554	12	year	year	NOUN
inlawrev-3683	554	13	ending	end	VERB
inlawrev-3683	554	14	before	before	ADP
inlawrev-3683	554	15	july	july	PROPN
inlawrev-3683	554	16	1	1	NUM
inlawrev-3683	555	1	ofthe	ofthe	NOUN
inlawrev-3683	555	2	calendar	calendar	NOUN
inlawrev-3683	555	3	year	year	NOUN
inlawrev-3683	555	4	in	in	ADP
inlawrev-3683	555	5	which	which	PRON
inlawrev-3683	555	6	the	the	DET
inlawrev-3683	555	7	determination	determination	NOUN
inlawrev-3683	555	8	is	be	AUX
inlawrev-3683	555	9	made.^^^	made.^^^	VERB
inlawrev-3683	555	10	further	far	ADV
inlawrev-3683	555	11	,	,	PUNCT
inlawrev-3683	555	12	by	by	ADP
inlawrev-3683	555	13	august	august	PROPN
inlawrev-3683	555	14	2	2	NUM
inlawrev-3683	555	15	of	of	ADP
inlawrev-3683	555	16	each	each	DET
inlawrev-3683	555	17	year	year	NOUN
inlawrev-3683	555	18	,	,	PUNCT
inlawrev-3683	555	19	the	the	DET
inlawrev-3683	555	20	department	department	NOUN
inlawrev-3683	555	21	is	be	AUX
inlawrev-3683	555	22	to	to	PART
inlawrev-3683	555	23	certify	certify	VERB
inlawrev-3683	555	24	such	such	ADJ
inlawrev-3683	555	25	amount	amount	NOUN
inlawrev-3683	555	26	plus	plus	CCONJ
inlawrev-3683	555	27	interest	interest	NOUN
inlawrev-3683	555	28	in	in	ADP
inlawrev-3683	555	29	the	the	DET
inlawrev-3683	555	30	county	county	NOUN
inlawrev-3683	555	31	's	's	PART
inlawrev-3683	555	32	account	account	NOUN
inlawrev-3683	555	33	that	that	PRON
inlawrev-3683	555	34	has	have	AUX
inlawrev-3683	555	35	accrued	accrue	VERB
inlawrev-3683	555	36	and	and	CCONJ
inlawrev-3683	555	37	has	have	AUX
inlawrev-3683	555	38	not	not	PART
inlawrev-3683	555	39	been	be	AUX
inlawrev-3683	555	40	included	include	VERB
inlawrev-3683	555	41	in	in	ADP
inlawrev-3683	555	42	a	a	DET
inlawrev-3683	555	43	certification	certification	NOUN
inlawrev-3683	555	44	made	make	VERB
inlawrev-3683	555	45	in	in	ADP
inlawrev-3683	555	46	a	a	DET
inlawrev-3683	555	47	previous	previous	ADJ
inlawrev-3683	555	48	yearj	yearj	NOUN
inlawrev-3683	555	49	^^	^^	PUNCT
inlawrev-3683	555	50	the	the	DET
inlawrev-3683	555	51	department	department	NOUN
inlawrev-3683	555	52	is	be	AUX
inlawrev-3683	555	53	to	to	PART
inlawrev-3683	555	54	provide	provide	VERB
inlawrev-3683	555	55	a	a	DET
inlawrev-3683	555	56	summary	summary	NOUN
inlawrev-3683	555	57	of	of	ADP
inlawrev-3683	555	58	the	the	DET
inlawrev-3683	555	59	calculations	calculation	NOUN
inlawrev-3683	555	60	used	use	VERB
inlawrev-3683	555	61	to	to	PART
inlawrev-3683	555	62	determine	determine	VERB
inlawrev-3683	555	63	the	the	DET
inlawrev-3683	555	64	certified	certified	ADJ
inlawrev-3683	555	65	distribution	distribution	NOUN
inlawrev-3683	555	66	.	.	PUNCT
inlawrev-3683	556	1	^^	^^	PUNCT
inlawrev-3683	556	2	°	°	NOUN
inlawrev-3683	556	3	further	far	ADV
inlawrev-3683	556	4	,	,	PUNCT
inlawrev-3683	556	5	the	the	DET
inlawrev-3683	556	6	department	department	NOUN
inlawrev-3683	556	7	is	be	AUX
inlawrev-3683	556	8	to	to	PART
inlawrev-3683	556	9	certify	certify	VERB
inlawrev-3683	556	10	an	an	DET
inlawrev-3683	556	11	amount	amount	NOUN
inlawrev-3683	556	12	,	,	PUNCT
inlawrev-3683	556	13	which	which	PRON
inlawrev-3683	556	14	is	be	AUX
inlawrev-3683	556	15	less	less	ADJ
inlawrev-3683	556	16	than	than	ADP
inlawrev-3683	556	17	the	the	DET
inlawrev-3683	556	18	amount	amount	NOUN
inlawrev-3683	556	19	determined	determine	VERB
inlawrev-3683	556	20	to	to	PART
inlawrev-3683	556	21	have	have	AUX
inlawrev-3683	556	22	been	be	AUX
inlawrev-3683	556	23	collected	collect	VERB
inlawrev-3683	556	24	,	,	PUNCT
inlawrev-3683	556	25	if	if	SCONJ
inlawrev-3683	556	26	the	the	DET
inlawrev-3683	556	27	department	department	NOUN
inlawrev-3683	556	28	determines	determine	VERB
inlawrev-3683	556	29	that	that	SCONJ
inlawrev-3683	556	30	a	a	DET
inlawrev-3683	556	31	reduced	reduce	VERB
inlawrev-3683	556	32	distribution	distribution	NOUN
inlawrev-3683	556	33	is	be	AUX
inlawrev-3683	556	34	necessary	necessary	ADJ
inlawrev-3683	556	35	to	to	PART
inlawrev-3683	556	36	offset	offset	VERB
inlawrev-3683	556	37	overpayments	overpayment	NOUN
inlawrev-3683	556	38	made	make	VERB
inlawrev-3683	556	39	in	in	ADP
inlawrev-3683	556	40	a	a	DET
inlawrev-3683	556	41	previous	previous	ADJ
inlawrev-3683	556	42	calendar	calendar	NOUN
inlawrev-3683	556	43	year	year	NOUN
inlawrev-3683	556	44	.	.	PUNCT
inlawrev-3683	557	1	'	'	PUNCT
inlawrev-3683	557	2	^	^	NUM
inlawrev-3683	557	3	'	'	PUNCT
inlawrev-3683	557	4	similarly	similarly	ADV
inlawrev-3683	557	5	,	,	PUNCT
inlawrev-3683	557	6	the	the	DET
inlawrev-3683	557	7	department	department	NOUN
inlawrev-3683	557	8	may	may	AUX
inlawrev-3683	557	9	reduce	reduce	VERB
inlawrev-3683	557	10	the	the	DET
inlawrev-3683	557	11	amount	amount	NOUN
inlawrev-3683	557	12	ofthe	ofthe	ADJ
inlawrev-3683	557	13	certified	certify	VERB
inlawrev-3683	557	14	distribution	distribution	NOUN
inlawrev-3683	557	15	over	over	ADP
inlawrev-3683	557	16	several	several	ADJ
inlawrev-3683	557	17	years	year	NOUN
inlawrev-3683	557	18	.	.	PUNCT
inlawrev-3683	558	1	'	'	PUNCT
inlawrev-3683	558	2	^^	^^	ADP
inlawrev-3683	558	3	a	a	DET
inlawrev-3683	558	4	county	county	NOUN
inlawrev-3683	558	5	that	that	PRON
inlawrev-3683	558	6	initially	initially	ADV
inlawrev-3683	558	7	imposes	impose	VERB
inlawrev-3683	558	8	coit	coit	NOUN
inlawrev-3683	558	9	in	in	ADP
inlawrev-3683	558	10	a	a	DET
inlawrev-3683	558	11	year	year	NOUN
inlawrev-3683	558	12	in	in	ADP
inlawrev-3683	558	13	which	which	PRON
inlawrev-3683	558	14	the	the	DET
inlawrev-3683	558	15	department	department	NOUN
inlawrev-3683	558	16	makes	make	VERB
inlawrev-3683	558	17	a	a	DET
inlawrev-3683	558	18	certification	certification	NOUN
inlawrev-3683	558	19	may	may	AUX
inlawrev-3683	558	20	adjust	adjust	VERB
inlawrev-3683	558	21	the	the	DET
inlawrev-3683	558	22	distribution	distribution	NOUN
inlawrev-3683	558	23	of	of	ADP
inlawrev-3683	558	24	a	a	DET
inlawrev-3683	558	25	county	county	NOUN
inlawrev-3683	558	26	to	to	PART
inlawrev-3683	558	27	provide	provide	VERB
inlawrev-3683	558	28	for	for	ADP
inlawrev-3683	558	29	a	a	DET
inlawrev-3683	558	30	distribution	distribution	NOUN
inlawrev-3683	558	31	in	in	ADP
inlawrev-3683	558	32	the	the	DET
inlawrev-3683	558	33	immediately	immediately	ADV
inlawrev-3683	558	34	following	follow	VERB
inlawrev-3683	558	35	calendar	calendar	NOUN
inlawrev-3683	558	36	year	year	NOUN
inlawrev-3683	558	37	.	.	PUNCT
inlawrev-3683	559	1	'^^	'^^	PROPN
inlawrev-3683	559	2	the	the	DET
inlawrev-3683	559	3	department	department	NOUN
inlawrev-3683	559	4	is	be	AUX
inlawrev-3683	559	5	required	require	VERB
inlawrev-3683	559	6	to	to	PART
inlawrev-3683	559	7	notify	notify	VERB
inlawrev-3683	559	8	each	each	DET
inlawrev-3683	559	9	county	county	NOUN
inlawrev-3683	559	10	auditor	auditor	NOUN
inlawrev-3683	559	11	by	by	ADP
inlawrev-3683	559	12	october	october	PROPN
inlawrev-3683	559	13	2	2	NUM
inlawrev-3683	559	14	of	of	ADP
inlawrev-3683	559	15	each	each	DET
inlawrev-3683	559	16	year	year	NOUN
inlawrev-3683	559	17	of	of	ADP
inlawrev-3683	559	18	the	the	DET
inlawrev-3683	559	19	balance	balance	NOUN
inlawrev-3683	559	20	in	in	ADP
inlawrev-3683	559	21	the	the	DET
inlawrev-3683	559	22	county	county	NOUN
inlawrev-3683	559	23	's	's	PART
inlawrev-3683	559	24	coit	coit	NOUN
inlawrev-3683	559	25	account	account	NOUN
inlawrev-3683	559	26	as	as	ADP
inlawrev-3683	559	27	of	of	ADP
inlawrev-3683	559	28	the	the	DET
inlawrev-3683	559	29	cutoff	cutoff	NOUN
inlawrev-3683	559	30	date	date	NOUN
inlawrev-3683	559	31	as	as	SCONJ
inlawrev-3683	559	32	determined	determine	VERB
inlawrev-3683	559	33	by	by	ADP
inlawrev-3683	559	34	the	the	DET
inlawrev-3683	559	35	budget	budget	NOUN
inlawrev-3683	559	36	agency	agency	NOUN
inlawrev-3683	559	37	.	.	PUNCT
inlawrev-3683	560	1	'^	'^	PROPN
inlawrev-3683	560	2	'	'	NOUN
inlawrev-3683	560	3	*	*	NOUN
inlawrev-3683	561	1	the	the	DET
inlawrev-3683	561	2	department	department	NOUN
inlawrev-3683	561	3	may	may	AUX
inlawrev-3683	561	4	make	make	VERB
inlawrev-3683	561	5	a	a	DET
inlawrev-3683	561	6	supplemental	supplemental	ADJ
inlawrev-3683	561	7	distribution	distribution	NOUN
inlawrev-3683	561	8	to	to	ADP
inlawrev-3683	561	9	the	the	DET
inlawrev-3683	561	10	county	county	NOUN
inlawrev-3683	561	11	if	if	SCONJ
inlawrev-3683	561	12	the	the	DET
inlawrev-3683	561	13	department	department	NOUN
inlawrev-3683	561	14	determines	determine	VERB
inlawrev-3683	561	15	that	that	SCONJ
inlawrev-3683	561	16	a	a	DET
inlawrev-3683	561	17	sufficient	sufficient	ADJ
inlawrev-3683	561	18	balance	balance	NOUN
inlawrev-3683	561	19	exists	exist	VERB
inlawrev-3683	561	20	in	in	ADP
inlawrev-3683	561	21	a	a	DET
inlawrev-3683	561	22	county	county	NOUN
inlawrev-3683	561	23	's	's	PART
inlawrev-3683	561	24	account	account	NOUN
inlawrev-3683	561	25	as	as	ADP
inlawrev-3683	561	26	of	of	ADP
inlawrev-3683	561	27	october	october	PROPN
inlawrev-3683	561	28	2	2	NUM
inlawrev-3683	561	29	;	;	PUNCT
inlawrev-3683	561	30	the	the	DET
inlawrev-3683	561	31	funds	fund	NOUN
inlawrev-3683	561	32	of	of	ADP
inlawrev-3683	561	33	such	such	ADJ
inlawrev-3683	561	34	distribution	distribution	NOUN
inlawrev-3683	561	35	will	will	AUX
inlawrev-3683	561	36	be	be	AUX
inlawrev-3683	561	37	deposited	deposit	VERB
inlawrev-3683	561	38	in	in	ADP
inlawrev-3683	561	39	the	the	DET
inlawrev-3683	561	40	civil	civil	ADJ
inlawrev-3683	561	41	unit	unit	NOUN
inlawrev-3683	561	42	's	's	PART
inlawrev-3683	561	43	rainy	rainy	ADJ
inlawrev-3683	561	44	day	day	NOUN
inlawrev-3683	561	45	fund	fund	NOUN
inlawrev-3683	561	46	.	.	PUNCT
inlawrev-3683	562	1	'^^	'^^	PRON
inlawrev-3683	562	2	5	5	NUM
inlawrev-3683	562	3	.	.	X
inlawrev-3683	562	4	county	county	PROPN
inlawrev-3683	562	5	economic	economic	PROPN
inlawrev-3683	562	6	development	development	PROPN
inlawrev-3683	562	7	income	income	NOUN
inlawrev-3683	562	8	tax	tax	PROPN
inlawrev-3683	562	9	c'cedit	c'cedit	PROPN
inlawrev-3683	562	10	"	"	PUNCT
inlawrev-3683	562	11	)	)	PUNCT
inlawrev-3683	563	1	.—similar	.—similar	PUNCT
inlawrev-3683	563	2	to	to	ADP
inlawrev-3683	563	3	the	the	DET
inlawrev-3683	563	4	changes	change	NOUN
inlawrev-3683	563	5	made	make	VERB
inlawrev-3683	563	6	to	to	ADP
inlawrev-3683	563	7	the	the	DET
inlawrev-3683	563	8	cagit	cagit	NOUN
inlawrev-3683	563	9	and	and	CCONJ
inlawrev-3683	563	10	coit	coit	NOUN
inlawrev-3683	563	11	the	the	DET
inlawrev-3683	563	12	general	general	ADJ
inlawrev-3683	563	13	assembly	assembly	NOUN
inlawrev-3683	563	14	provided	provide	VERB
inlawrev-3683	563	15	a	a	DET
inlawrev-3683	563	16	number	number	NOUN
inlawrev-3683	563	17	of	of	ADP
inlawrev-3683	563	18	changes	change	NOUN
inlawrev-3683	563	19	to	to	ADP
inlawrev-3683	563	20	the	the	DET
inlawrev-3683	563	21	cedit	cedit	NOUN
inlawrev-3683	563	22	.	.	PUNCT
inlawrev-3683	564	1	the	the	DET
inlawrev-3683	564	2	general	general	ADJ
inlawrev-3683	564	3	assembly	assembly	NOUN
inlawrev-3683	564	4	provided	provide	VERB
inlawrev-3683	564	5	that	that	SCONJ
inlawrev-3683	564	6	the	the	DET
inlawrev-3683	564	7	maximum	maximum	ADJ
inlawrev-3683	564	8	combined	combine	VERB
inlawrev-3683	564	9	cagit	cagit	ADJ
inlawrev-3683	564	10	and	and	CCONJ
inlawrev-3683	564	11	cedit	cedit	NOUN
inlawrev-3683	564	12	rate	rate	NOUN
inlawrev-3683	564	13	in	in	ADP
inlawrev-3683	564	14	clay	clay	NOUN
inlawrev-3683	564	15	county	county	NOUN
inlawrev-3683	564	16	may	may	AUX
inlawrev-3683	564	17	not	not	PART
inlawrev-3683	564	18	exceed	exceed	VERB
inlawrev-3683	564	19	one	one	NUM
inlawrev-3683	564	20	and	and	CCONJ
inlawrev-3683	564	21	fivetenths	fivetenth	NOUN
inlawrev-3683	564	22	percent	percent	NOUN
inlawrev-3683	564	23	ifthe	ifthe	PROPN
inlawrev-3683	564	24	county	county	PROPN
inlawrev-3683	564	25	uses	use	VERB
inlawrev-3683	564	26	the	the	DET
inlawrev-3683	564	27	funds	fund	NOUN
inlawrev-3683	564	28	for	for	ADP
inlawrev-3683	564	29	a	a	DET
inlawrev-3683	564	30	newjail	newjail	NOUN
inlawrev-3683	564	31	.	.	PUNCT
inlawrev-3683	565	1	'	'	PUNCT
inlawrev-3683	565	2	^^	^^	PUNCT
inlawrev-3683	565	3	similarly	similarly	ADV
inlawrev-3683	565	4	,	,	PUNCT
inlawrev-3683	565	5	it	it	PRON
inlawrev-3683	565	6	provided	provide	VERB
inlawrev-3683	565	7	a	a	DET
inlawrev-3683	565	8	provision	provision	NOUN
inlawrev-3683	565	9	permitting	permit	VERB
inlawrev-3683	565	10	a	a	DET
inlawrev-3683	565	11	county	county	NOUN
inlawrev-3683	565	12	to	to	PART
inlawrev-3683	565	13	increase	increase	VERB
inlawrev-3683	565	14	its	its	PRON
inlawrev-3683	565	15	cedit	cedit	NOUN
inlawrev-3683	565	16	rate	rate	NOUN
inlawrev-3683	565	17	by	by	ADP
inlawrev-3683	565	18	one	one	NUM
inlawrev-3683	565	19	-	-	PUNCT
inlawrev-3683	565	20	quarter	quarter	NOUN
inlawrev-3683	565	21	ofone	ofone	NOUN
inlawrev-3683	565	22	percent	percent	NOUN
inlawrev-3683	565	23	if	if	SCONJ
inlawrev-3683	565	24	it	it	PRON
inlawrev-3683	565	25	operates	operate	VERB
inlawrev-3683	565	26	a	a	DET
inlawrev-3683	565	27	courthouse	courthouse	NOUN
inlawrev-3683	565	28	that	that	PRON
inlawrev-3683	565	29	is	be	AUX
inlawrev-3683	565	30	subject	subject	ADJ
inlawrev-3683	565	31	to	to	ADP
inlawrev-3683	565	32	a	a	DET
inlawrev-3683	565	33	federal	federal	ADJ
inlawrev-3683	565	34	court	court	NOUN
inlawrev-3683	565	35	order	order	NOUN
inlawrev-3683	565	36	to	to	PART
inlawrev-3683	565	37	comply	comply	VERB
inlawrev-3683	565	38	with	with	ADP
inlawrev-3683	565	39	the	the	DET
inlawrev-3683	565	40	americans	americans	PROPN
inlawrev-3683	565	41	with	with	ADP
inlawrev-3683	565	42	disabilities	disability	NOUN
inlawrev-3683	565	43	act	act	PROPN
inlawrev-3683	565	44	.	.	PUNCT
inlawrev-3683	566	1	'^^	'^^	PROPN
inlawrev-3683	566	2	the	the	DET
inlawrev-3683	566	3	department	department	NOUN
inlawrev-3683	566	4	is	be	AUX
inlawrev-3683	566	5	required	require	VERB
inlawrev-3683	566	6	to	to	PART
inlawrev-3683	566	7	notify	notify	VERB
inlawrev-3683	566	8	by	by	ADP
inlawrev-3683	566	9	october	october	PROPN
inlawrev-3683	566	10	2	2	NUM
inlawrev-3683	566	11	of	of	ADP
inlawrev-3683	566	12	each	each	DET
inlawrev-3683	566	13	year	year	NOUN
inlawrev-3683	566	14	the	the	DET
inlawrev-3683	566	15	balance	balance	NOUN
inlawrev-3683	566	16	in	in	ADP
inlawrev-3683	566	17	a	a	DET
inlawrev-3683	566	18	county	county	NOUN
inlawrev-3683	566	19	's	's	PART
inlawrev-3683	566	20	special	special	ADJ
inlawrev-3683	566	21	account	account	NOUN
inlawrev-3683	566	22	as	as	ADP
inlawrev-3683	566	23	ofthe	ofthe	NOUN
inlawrev-3683	566	24	cutoff	cutoff	NOUN
inlawrev-3683	566	25	date	date	NOUN
inlawrev-3683	566	26	set	set	VERB
inlawrev-3683	566	27	by	by	ADP
inlawrev-3683	566	28	the	the	DET
inlawrev-3683	566	29	budget	budget	NOUN
inlawrev-3683	566	30	agency	agency	NOUN
inlawrev-3683	566	31	.	.	PUNCT
inlawrev-3683	567	1	'	'	PUNCT
inlawrev-3683	567	2	^^	^^	PUNCT
inlawrev-3683	567	3	as	as	SCONJ
inlawrev-3683	567	4	seen	see	VERB
inlawrev-3683	567	5	above	above	ADV
inlawrev-3683	567	6	in	in	ADP
inlawrev-3683	567	7	the	the	DET
inlawrev-3683	567	8	cagit	cagit	NOUN
inlawrev-3683	567	9	and	and	CCONJ
inlawrev-3683	567	10	coit	coit	NOUN
inlawrev-3683	567	11	,	,	PUNCT
inlawrev-3683	567	12	the	the	DET
inlawrev-3683	567	13	general	general	ADJ
inlawrev-3683	567	14	assembly	assembly	NOUN
inlawrev-3683	567	15	changed	change	VERB
inlawrev-3683	567	16	the	the	DET
inlawrev-3683	567	17	method	method	NOUN
inlawrev-3683	567	18	for	for	ADP
inlawrev-3683	567	19	calculating	calculate	VERB
inlawrev-3683	567	20	the	the	DET
inlawrev-3683	567	21	certified	certified	ADJ
inlawrev-3683	567	22	distribution	distribution	NOUN
inlawrev-3683	567	23	for	for	ADP
inlawrev-3683	567	24	cedit	cedit	NOUN
inlawrev-3683	567	25	revenues	revenue	NOUN
inlawrev-3683	567	26	.	.	PUNCT
inlawrev-3683	568	1	that	that	PRON
inlawrev-3683	568	2	is	is	ADV
inlawrev-3683	568	3	,	,	PUNCT
inlawrev-3683	568	4	the	the	DET
inlawrev-3683	568	5	amount	amount	NOUN
inlawrev-3683	568	6	is	be	AUX
inlawrev-3683	568	7	be	be	AUX
inlawrev-3683	568	8	the	the	DET
inlawrev-3683	568	9	amount	amount	NOUN
inlawrev-3683	568	10	received	receive	VERB
inlawrev-3683	568	11	from	from	ADP
inlawrev-3683	568	12	that	that	DET
inlawrev-3683	568	13	county	county	NOUN
inlawrev-3683	568	14	for	for	ADP
inlawrev-3683	568	15	a	a	DET
inlawrev-3683	568	16	taxable	taxable	ADJ
inlawrev-3683	568	17	year	year	NOUN
inlawrev-3683	568	18	ending	end	VERB
inlawrev-3683	568	19	before	before	ADP
inlawrev-3683	568	20	the	the	DET
inlawrev-3683	568	21	calendar	calendar	NOUN
inlawrev-3683	568	22	year	year	NOUN
inlawrev-3683	568	23	in	in	ADP
inlawrev-3683	568	24	which	which	PRON
inlawrev-3683	568	25	the	the	DET
inlawrev-3683	568	26	determination	determination	NOUN
inlawrev-3683	568	27	is	be	AUX
inlawrev-3683	568	28	made	make	VERB
inlawrev-3683	568	29	and	and	CCONJ
inlawrev-3683	568	30	the	the	DET
inlawrev-3683	568	31	amount	amount	NOUN
inlawrev-3683	568	32	is	be	AUX
inlawrev-3683	568	33	to	to	PART
inlawrev-3683	568	34	be	be	AUX
inlawrev-3683	568	35	reported	report	VERB
inlawrev-3683	568	36	on	on	ADP
inlawrev-3683	568	37	an	an	DET
inlawrev-3683	568	38	annual	annual	ADJ
inlawrev-3683	568	39	return	return	NOUN
inlawrev-3683	568	40	processed	process	VERB
inlawrev-3683	568	41	by	by	ADP
inlawrev-3683	568	42	the	the	DET
inlawrev-3683	568	43	department	department	NOUN
inlawrev-3683	568	44	in	in	ADP
inlawrev-3683	568	45	the	the	DET
inlawrev-3683	568	46	state	state	NOUN
inlawrev-3683	568	47	fiscal	fiscal	ADJ
inlawrev-3683	568	48	year	year	NOUN
inlawrev-3683	568	49	ending	end	VERB
inlawrev-3683	568	50	before	before	ADP
inlawrev-3683	568	51	july	july	PROPN
inlawrev-3683	568	52	1	1	NUM
inlawrev-3683	568	53	of	of	ADP
inlawrev-3683	568	54	the	the	DET
inlawrev-3683	568	55	188	188	NUM
inlawrev-3683	568	56	.	.	PUNCT
inlawrev-3683	569	1	see	see	VERB
inlawrev-3683	569	2	i	i	PROPN
inlawrev-3683	569	3	d	d	PROPN
inlawrev-3683	569	4	189	189	NUM
inlawrev-3683	569	5	.	.	PUNCT
inlawrev-3683	570	1	see	see	VERB
inlawrev-3683	570	2	i	i	PRON
inlawrev-3683	570	3	d.	d.	PROPN
inlawrev-3683	570	4	190	190	NUM
inlawrev-3683	570	5	.	.	PUNCT
inlawrev-3683	571	1	see	see	VERB
inlawrev-3683	571	2	i	i	PROPN
inlawrev-3683	571	3	d	d	PROPN
inlawrev-3683	571	4	191	191	NUM
inlawrev-3683	571	5	.	.	PUNCT
inlawrev-3683	572	1	see	see	VERB
inlawrev-3683	572	2	i	i	PROPN
inlawrev-3683	572	3	d	d	PROPN
inlawrev-3683	572	4	192	192	NUM
inlawrev-3683	572	5	.	.	PUNCT
inlawrev-3683	573	1	see	see	VERB
inlawrev-3683	573	2	i	i	PRON
inlawrev-3683	573	3	d.	d.	PROPN
inlawrev-3683	573	4	193	193	NUM
inlawrev-3683	573	5	.	.	PUNCT
inlawrev-3683	574	1	see	see	VERB
inlawrev-3683	574	2	i	i	PROPN
inlawrev-3683	574	3	d	d	PROPN
inlawrev-3683	574	4	194	194	NUM
inlawrev-3683	574	5	.	.	PUNCT
inlawrev-3683	575	1	see	see	VERB
inlawrev-3683	576	1	i	i	PROPN
inlawrev-3683	576	2	d	d	PROPN
inlawrev-3683	576	3	§	§	PROPN
inlawrev-3683	576	4	6	6	NUM
inlawrev-3683	576	5	-	-	SYM
inlawrev-3683	576	6	3.5	3.5	NUM
inlawrev-3683	576	7	-	-	PUNCT
inlawrev-3683	576	8	6	6	NUM
inlawrev-3683	576	9	-	-	SYM
inlawrev-3683	576	10	17.2	17.2	NUM
inlawrev-3683	576	11	(	(	PUNCT
inlawrev-3683	576	12	eff	eff	PROPN
inlawrev-3683	576	13	.	.	PROPN
inlawrev-3683	576	14	june	june	PROPN
inlawrev-3683	576	15	1	1	NUM
inlawrev-3683	576	16	,	,	PUNCT
inlawrev-3683	576	17	2003	2003	NUM
inlawrev-3683	576	18	)	)	PUNCT
inlawrev-3683	576	19	.	.	PUNCT
inlawrev-3683	577	1	195	195	X
inlawrev-3683	577	2	.	.	X
inlawrev-3683	577	3	see	see	VERB
inlawrev-3683	577	4	i	i	PROPN
inlawrev-3683	577	5	d	d	PROPN
inlawrev-3683	577	6	§	§	PROPN
inlawrev-3683	577	7	6	6	NUM
inlawrev-3683	577	8	-	-	SYM
inlawrev-3683	577	9	3.5	3.5	NUM
inlawrev-3683	577	10	-	-	PUNCT
inlawrev-3683	577	11	6	6	NUM
inlawrev-3683	577	12	-	-	NUM
inlawrev-3683	577	13	17.3	17.3	NUM
inlawrev-3683	577	14	(	(	PUNCT
inlawrev-3683	577	15	eff	eff	PROPN
inlawrev-3683	577	16	.	.	PROPN
inlawrev-3683	578	1	june	june	PROPN
inlawrev-3683	578	2	i	i	PRON
inlawrev-3683	578	3	,	,	PUNCT
inlawrev-3683	578	4	2003	2003	NUM
inlawrev-3683	578	5	)	)	PUNCT
inlawrev-3683	578	6	.	.	PUNCT
inlawrev-3683	579	1	196	196	NUM
inlawrev-3683	579	2	.	.	PUNCT
inlawrev-3683	580	1	see	see	VERB
inlawrev-3683	581	1	i	i	PROPN
inlawrev-3683	581	2	d	d	PROPN
inlawrev-3683	581	3	§	§	PROPN
inlawrev-3683	581	4	6	6	NUM
inlawrev-3683	581	5	-	-	SYM
inlawrev-3683	581	6	3.5	3.5	NUM
inlawrev-3683	581	7	-	-	PUNCT
inlawrev-3683	581	8	7	7	NUM
inlawrev-3683	581	9	-	-	SYM
inlawrev-3683	581	10	5	5	NUM
inlawrev-3683	581	11	(	(	PUNCT
inlawrev-3683	581	12	eff	eff	PROPN
inlawrev-3683	581	13	.	.	PUNCT
inlawrev-3683	582	1	upon	upon	SCONJ
inlawrev-3683	582	2	passage	passage	NOUN
inlawrev-3683	582	3	)	)	PUNCT
inlawrev-3683	582	4	.	.	PUNCT
inlawrev-3683	583	1	197	197	X
inlawrev-3683	583	2	.	.	PUNCT
inlawrev-3683	584	1	see	see	VERB
inlawrev-3683	584	2	i	i	PROPN
inlawrev-3683	584	3	d	d	PROPN
inlawrev-3683	584	4	198	198	NUM
inlawrev-3683	584	5	.	.	PUNCT
inlawrev-3683	585	1	see	see	VERB
inlawrev-3683	586	1	i	i	PROPN
inlawrev-3683	586	2	d	d	PROPN
inlawrev-3683	586	3	§	§	PROPN
inlawrev-3683	586	4	6	6	NUM
inlawrev-3683	586	5	-	-	SYM
inlawrev-3683	586	6	3.5	3.5	NUM
inlawrev-3683	586	7	-	-	PUNCT
inlawrev-3683	586	8	7	7	NUM
inlawrev-3683	586	9	-	-	SYM
inlawrev-3683	586	10	10.5	10.5	NUM
inlawrev-3683	586	11	(	(	PUNCT
inlawrev-3683	586	12	eff	eff	PROPN
inlawrev-3683	586	13	.	.	PROPN
inlawrev-3683	586	14	june	june	PROPN
inlawrev-3683	586	15	1	1	NUM
inlawrev-3683	586	16	,	,	PUNCT
inlawrev-3683	586	17	2003	2003	NUM
inlawrev-3683	586	18	)	)	PUNCT
inlawrev-3683	586	19	.	.	PUNCT
inlawrev-3683	587	1	2004	2004	NUM
inlawrev-3683	587	2	]	]	PUNCT
inlawrev-3683	588	1	taxation	taxation	NOUN
inlawrev-3683	588	2	1363	1363	NUM
inlawrev-3683	588	3	calendar	calendar	NOUN
inlawrev-3683	588	4	year	year	NOUN
inlawrev-3683	588	5	in	in	ADP
inlawrev-3683	588	6	which	which	PRON
inlawrev-3683	588	7	the	the	DET
inlawrev-3683	588	8	determination	determination	NOUN
inlawrev-3683	588	9	is	be	AUX
inlawrev-3683	588	10	made	make	VERB
inlawrev-3683	588	11	.	.	PUNCT
inlawrev-3683	589	1	'^^	'^^	PROPN
inlawrev-3683	589	2	further	far	ADV
inlawrev-3683	589	3	,	,	PUNCT
inlawrev-3683	589	4	by	by	ADP
inlawrev-3683	589	5	august	august	PROPN
inlawrev-3683	589	6	2	2	NUM
inlawrev-3683	589	7	of	of	ADP
inlawrev-3683	589	8	each	each	DET
inlawrev-3683	589	9	year	year	NOUN
inlawrev-3683	589	10	,	,	PUNCT
inlawrev-3683	589	11	the	the	DET
inlawrev-3683	589	12	department	department	NOUN
inlawrev-3683	589	13	is	be	AUX
inlawrev-3683	589	14	to	to	PART
inlawrev-3683	589	15	certify	certify	VERB
inlawrev-3683	589	16	the	the	DET
inlawrev-3683	589	17	amount	amount	NOUN
inlawrev-3683	589	18	,	,	PUNCT
inlawrev-3683	589	19	plus	plus	CCONJ
inlawrev-3683	589	20	interest	interest	NOUN
inlawrev-3683	589	21	in	in	ADP
inlawrev-3683	589	22	the	the	DET
inlawrev-3683	589	23	county	county	NOUN
inlawrev-3683	589	24	's	's	PART
inlawrev-3683	589	25	account	account	NOUN
inlawrev-3683	589	26	that	that	PRON
inlawrev-3683	589	27	has	have	AUX
inlawrev-3683	589	28	accrued	accrue	VERB
inlawrev-3683	589	29	and	and	CCONJ
inlawrev-3683	589	30	has	have	AUX
inlawrev-3683	589	31	not	not	PART
inlawrev-3683	589	32	been	be	AUX
inlawrev-3683	589	33	included	include	VERB
inlawrev-3683	589	34	in	in	ADP
inlawrev-3683	589	35	a	a	DET
inlawrev-3683	589	36	certification	certification	NOUN
inlawrev-3683	589	37	made	make	VERB
inlawrev-3683	589	38	in	in	ADP
inlawrev-3683	589	39	a	a	DET
inlawrev-3683	589	40	previous	previous	ADJ
inlawrev-3683	589	41	year.^	year.^	NOUN
inlawrev-3683	589	42	°	°	NOUN
inlawrev-3683	589	43	°	°	PROPN
inlawrev-3683	589	44	also	also	ADV
inlawrev-3683	589	45	,	,	PUNCT
inlawrev-3683	589	46	the	the	DET
inlawrev-3683	589	47	department	department	NOUN
inlawrev-3683	589	48	is	be	AUX
inlawrev-3683	589	49	to	to	PART
inlawrev-3683	589	50	provide	provide	VERB
inlawrev-3683	589	51	a	a	DET
inlawrev-3683	589	52	summary	summary	NOUN
inlawrev-3683	589	53	of	of	ADP
inlawrev-3683	589	54	the	the	DET
inlawrev-3683	589	55	calculations	calculation	NOUN
inlawrev-3683	589	56	used	use	VERB
inlawrev-3683	589	57	to	to	PART
inlawrev-3683	589	58	determine	determine	VERB
inlawrev-3683	589	59	the	the	DET
inlawrev-3683	589	60	certified	certify	VERB
inlawrev-3683	589	61	distribution.^^	distribution.^^	NOUN
inlawrev-3683	589	62	'	'	PUNCT
inlawrev-3683	589	63	further	far	ADV
inlawrev-3683	589	64	,	,	PUNCT
inlawrev-3683	589	65	the	the	DET
inlawrev-3683	589	66	department	department	NOUN
inlawrev-3683	589	67	is	be	AUX
inlawrev-3683	589	68	to	to	PART
inlawrev-3683	589	69	certify	certify	VERB
inlawrev-3683	589	70	an	an	DET
inlawrev-3683	589	71	amount	amount	NOUN
inlawrev-3683	589	72	less	less	ADJ
inlawrev-3683	589	73	than	than	ADP
inlawrev-3683	589	74	the	the	DET
inlawrev-3683	589	75	amount	amount	NOUN
inlawrev-3683	589	76	determined	determine	VERB
inlawrev-3683	589	77	to	to	PART
inlawrev-3683	589	78	have	have	AUX
inlawrev-3683	589	79	been	be	AUX
inlawrev-3683	589	80	collected	collect	VERB
inlawrev-3683	589	81	if	if	SCONJ
inlawrev-3683	589	82	the	the	DET
inlawrev-3683	589	83	department	department	NOUN
inlawrev-3683	589	84	determines	determine	VERB
inlawrev-3683	589	85	that	that	SCONJ
inlawrev-3683	589	86	a	a	DET
inlawrev-3683	589	87	reduced	reduce	VERB
inlawrev-3683	589	88	distribution	distribution	NOUN
inlawrev-3683	589	89	is	be	AUX
inlawrev-3683	589	90	necessary	necessary	ADJ
inlawrev-3683	589	91	to	to	PART
inlawrev-3683	589	92	offset	offset	VERB
inlawrev-3683	589	93	overpayments	overpayment	NOUN
inlawrev-3683	589	94	made	make	VERB
inlawrev-3683	589	95	in	in	ADP
inlawrev-3683	589	96	a	a	DET
inlawrev-3683	589	97	previous	previous	ADJ
inlawrev-3683	589	98	calendar	calendar	NOUN
inlawrev-3683	589	99	year.^	year.^	NOUN
inlawrev-3683	589	100	°	°	PROPN
inlawrev-3683	589	101	^	^	PUNCT
inlawrev-3683	589	102	similarly	similarly	ADV
inlawrev-3683	589	103	,	,	PUNCT
inlawrev-3683	589	104	the	the	DET
inlawrev-3683	589	105	department	department	NOUN
inlawrev-3683	589	106	may	may	AUX
inlawrev-3683	589	107	reduce	reduce	VERB
inlawrev-3683	589	108	the	the	DET
inlawrev-3683	589	109	amount	amount	NOUN
inlawrev-3683	589	110	of	of	ADP
inlawrev-3683	589	111	the	the	DET
inlawrev-3683	589	112	certified	certify	VERB
inlawrev-3683	589	113	distribution	distribution	NOUN
inlawrev-3683	589	114	over	over	ADP
inlawrev-3683	589	115	several	several	ADJ
inlawrev-3683	589	116	years.^	years.^	NOUN
inlawrev-3683	589	117	°	°	PROPN
inlawrev-3683	589	118	^	^	PUNCT
inlawrev-3683	589	119	a	a	DET
inlawrev-3683	589	120	county	county	NOUN
inlawrev-3683	589	121	that	that	PRON
inlawrev-3683	589	122	initially	initially	ADV
inlawrev-3683	589	123	imposes	impose	VERB
inlawrev-3683	589	124	cedit	cedit	NOUN
inlawrev-3683	589	125	in	in	ADP
inlawrev-3683	589	126	a	a	DET
inlawrev-3683	589	127	year	year	NOUN
inlawrev-3683	589	128	in	in	ADP
inlawrev-3683	589	129	which	which	PRON
inlawrev-3683	589	130	the	the	DET
inlawrev-3683	589	131	department	department	NOUN
inlawrev-3683	589	132	makes	make	VERB
inlawrev-3683	589	133	a	a	DET
inlawrev-3683	589	134	certification	certification	NOUN
inlawrev-3683	589	135	may	may	AUX
inlawrev-3683	589	136	adjust	adjust	VERB
inlawrev-3683	589	137	the	the	DET
inlawrev-3683	589	138	distribution	distribution	NOUN
inlawrev-3683	589	139	of	of	ADP
inlawrev-3683	589	140	a	a	DET
inlawrev-3683	589	141	county	county	NOUN
inlawrev-3683	589	142	to	to	PART
inlawrev-3683	589	143	provide	provide	VERB
inlawrev-3683	589	144	for	for	ADP
inlawrev-3683	589	145	a	a	DET
inlawrev-3683	589	146	distribution	distribution	NOUN
inlawrev-3683	589	147	in	in	ADP
inlawrev-3683	589	148	the	the	DET
inlawrev-3683	589	149	immediately	immediately	ADV
inlawrev-3683	589	150	following	follow	VERB
inlawrev-3683	589	151	calendar	calendar	NOUN
inlawrev-3683	589	152	year	year	NOUN
inlawrev-3683	589	153	,	,	PUNCT
inlawrev-3683	589	154	and	and	CCONJ
inlawrev-3683	589	155	if	if	SCONJ
inlawrev-3683	589	156	so	so	ADV
inlawrev-3683	589	157	,	,	PUNCT
inlawrev-3683	589	158	the	the	DET
inlawrev-3683	589	159	department	department	NOUN
inlawrev-3683	589	160	is	be	AUX
inlawrev-3683	589	161	to	to	PART
inlawrev-3683	589	162	provide	provide	VERB
inlawrev-3683	589	163	for	for	ADP
inlawrev-3683	589	164	a	a	DET
inlawrev-3683	589	165	full	full	ADJ
inlawrev-3683	589	166	transition	transition	NOUN
inlawrev-3683	589	167	to	to	ADP
inlawrev-3683	589	168	certification	certification	NOUN
inlawrev-3683	589	169	of	of	ADP
inlawrev-3683	589	170	distributions.^^	distributions.^^	NOUN
inlawrev-3683	589	171	"	"	PUNCT
inlawrev-3683	589	172	*	*	NOUN
inlawrev-3683	589	173	the	the	DET
inlawrev-3683	589	174	department	department	NOUN
inlawrev-3683	589	175	may	may	AUX
inlawrev-3683	589	176	make	make	VERB
inlawrev-3683	589	177	a	a	DET
inlawrev-3683	589	178	supplemental	supplemental	ADJ
inlawrev-3683	589	179	distribution	distribution	NOUN
inlawrev-3683	589	180	to	to	ADP
inlawrev-3683	589	181	the	the	DET
inlawrev-3683	589	182	county	county	NOUN
inlawrev-3683	589	183	ifthe	ifthe	PROPN
inlawrev-3683	589	184	department	department	PROPN
inlawrev-3683	589	185	determines	determine	VERB
inlawrev-3683	589	186	that	that	SCONJ
inlawrev-3683	589	187	a	a	DET
inlawrev-3683	589	188	sufficient	sufficient	ADJ
inlawrev-3683	589	189	balance	balance	NOUN
inlawrev-3683	589	190	exists	exist	VERB
inlawrev-3683	589	191	in	in	ADP
inlawrev-3683	589	192	a	a	DET
inlawrev-3683	589	193	county	county	NOUN
inlawrev-3683	589	194	's	's	PART
inlawrev-3683	589	195	account	account	NOUN
inlawrev-3683	589	196	as	as	ADP
inlawrev-3683	589	197	of	of	ADP
inlawrev-3683	589	198	october	october	PROPN
inlawrev-3683	589	199	2	2	NUM
inlawrev-3683	589	200	,	,	PUNCT
inlawrev-3683	589	201	which	which	PRON
inlawrev-3683	589	202	such	such	ADJ
inlawrev-3683	589	203	funds	fund	NOUN
inlawrev-3683	589	204	are	be	AUX
inlawrev-3683	589	205	to	to	PART
inlawrev-3683	589	206	be	be	AUX
inlawrev-3683	589	207	deposited	deposit	VERB
inlawrev-3683	589	208	in	in	ADP
inlawrev-3683	589	209	the	the	DET
inlawrev-3683	589	210	civil	civil	ADJ
inlawrev-3683	589	211	unit	unit	NOUN
inlawrev-3683	589	212	's	's	PART
inlawrev-3683	589	213	rainy	rainy	ADJ
inlawrev-3683	589	214	day	day	NOUN
inlawrev-3683	589	215	fund.^^^	fund.^^^	PROPN
inlawrev-3683	589	216	for	for	ADP
inlawrev-3683	589	217	randolph	randolph	PROPN
inlawrev-3683	589	218	county	county	PROPN
inlawrev-3683	589	219	,	,	PUNCT
inlawrev-3683	589	220	the	the	DET
inlawrev-3683	589	221	additional	additional	ADJ
inlawrev-3683	589	222	cedit	cedit	NOUN
inlawrev-3683	589	223	rate	rate	NOUN
inlawrev-3683	589	224	previously	previously	ADV
inlawrev-3683	589	225	enacted	enact	VERB
inlawrev-3683	589	226	may	may	AUX
inlawrev-3683	589	227	be	be	AUX
inlawrev-3683	589	228	used	use	VERB
inlawrev-3683	589	229	for	for	ADP
inlawrev-3683	589	230	financing	finance	VERB
inlawrev-3683	589	231	constructing	construct	VERB
inlawrev-3683	589	232	,	,	PUNCT
inlawrev-3683	589	233	acquiring	acquire	VERB
inlawrev-3683	589	234	,	,	PUNCT
inlawrev-3683	589	235	renovating	renovating	NOUN
inlawrev-3683	589	236	,	,	PUNCT
inlawrev-3683	589	237	and	and	CCONJ
inlawrev-3683	589	238	equipping	equip	VERB
inlawrev-3683	589	239	buildings	building	NOUN
inlawrev-3683	589	240	and	and	CCONJ
inlawrev-3683	589	241	apparatus	apparatus	NOUN
inlawrev-3683	589	242	for	for	ADP
inlawrev-3683	589	243	a	a	DET
inlawrev-3683	589	244	volunteer	volunteer	NOUN
inlawrev-3683	589	245	fire	fire	NOUN
inlawrev-3683	589	246	department	department	NOUN
inlawrev-3683	589	247	that	that	PRON
inlawrev-3683	589	248	provides	provide	VERB
inlawrev-3683	589	249	services	service	NOUN
inlawrev-3683	589	250	in	in	ADP
inlawrev-3683	589	251	any	any	DET
inlawrev-3683	589	252	part	part	NOUN
inlawrev-3683	589	253	ofthe	ofthe	NOUN
inlawrev-3683	589	254	county	county	NOUN
inlawrev-3683	589	255	and	and	CCONJ
inlawrev-3683	589	256	the	the	DET
inlawrev-3683	589	257	previous	previous	ADJ
inlawrev-3683	589	258	provision	provision	NOUN
inlawrev-3683	589	259	providing	provide	VERB
inlawrev-3683	589	260	that	that	SCONJ
inlawrev-3683	589	261	the	the	DET
inlawrev-3683	589	262	use	use	NOUN
inlawrev-3683	589	263	of	of	ADP
inlawrev-3683	589	264	those	those	DET
inlawrev-3683	589	265	funds	fund	NOUN
inlawrev-3683	589	266	is	be	AUX
inlawrev-3683	589	267	for	for	SCONJ
inlawrev-3683	589	268	renovation	renovation	NOUN
inlawrev-3683	589	269	and	and	CCONJ
inlawrev-3683	589	270	equipping	equip	VERB
inlawrev-3683	589	271	the	the	DET
inlawrev-3683	589	272	county	county	NOUN
inlawrev-3683	589	273	courthouse	courthouse	NOUN
inlawrev-3683	589	274	was	be	AUX
inlawrev-3683	589	275	eliminated.^^^	eliminated.^^^	ADJ
inlawrev-3683	589	276	similarly	similarly	ADV
inlawrev-3683	589	277	,	,	PUNCT
inlawrev-3683	589	278	the	the	DET
inlawrev-3683	589	279	general	general	ADJ
inlawrev-3683	589	280	assembly	assembly	NOUN
inlawrev-3683	589	281	provided	provide	VERB
inlawrev-3683	589	282	the	the	DET
inlawrev-3683	589	283	authority	authority	NOUN
inlawrev-3683	589	284	for	for	SCONJ
inlawrev-3683	589	285	a	a	DET
inlawrev-3683	589	286	county	county	NOUN
inlawrev-3683	589	287	council	council	NOUN
inlawrev-3683	589	288	to	to	PART
inlawrev-3683	589	289	impose	impose	VERB
inlawrev-3683	589	290	an	an	DET
inlawrev-3683	589	291	additional	additional	ADJ
inlawrev-3683	589	292	cedit	cedit	NOUN
inlawrev-3683	589	293	rate	rate	NOUN
inlawrev-3683	589	294	to	to	PART
inlawrev-3683	589	295	fund	fund	VERB
inlawrev-3683	589	296	improvements	improvement	NOUN
inlawrev-3683	589	297	to	to	ADP
inlawrev-3683	589	298	the	the	DET
inlawrev-3683	589	299	county	county	NOUN
inlawrev-3683	589	300	courthouse	courthouse	NOUN
inlawrev-3683	589	301	for	for	ADP
inlawrev-3683	589	302	court	court	NOUN
inlawrev-3683	589	303	ordered	order	VERB
inlawrev-3683	589	304	improvements	improvement	NOUN
inlawrev-3683	589	305	to	to	PART
inlawrev-3683	589	306	comply	comply	VERB
inlawrev-3683	589	307	with	with	ADP
inlawrev-3683	589	308	the	the	DET
inlawrev-3683	589	309	americans	americans	PROPN
inlawrev-3683	589	310	with	with	ADP
inlawrev-3683	589	311	disabilities	disability	NOUN
inlawrev-3683	589	312	act.^	act.^	PROPN
inlawrev-3683	589	313	°	°	PROPN
inlawrev-3683	589	314	^	^	PUNCT
inlawrev-3683	589	315	the	the	DET
inlawrev-3683	589	316	funds	fund	NOUN
inlawrev-3683	589	317	raised	raise	VERB
inlawrev-3683	589	318	by	by	ADP
inlawrev-3683	589	319	such	such	ADJ
inlawrev-3683	589	320	action	action	NOUN
inlawrev-3683	589	321	are	be	AUX
inlawrev-3683	589	322	to	to	PART
inlawrev-3683	589	323	be	be	AUX
inlawrev-3683	589	324	deposited	deposit	VERB
inlawrev-3683	589	325	in	in	ADP
inlawrev-3683	589	326	the	the	DET
inlawrev-3683	589	327	county	county	NOUN
inlawrev-3683	589	328	facilities	facility	NOUN
inlawrev-3683	589	329	revenue	revenue	NOUN
inlawrev-3683	589	330	fund	fund	NOUN
inlawrev-3683	589	331	and	and	CCONJ
inlawrev-3683	589	332	the	the	DET
inlawrev-3683	589	333	tax	tax	NOUN
inlawrev-3683	589	334	revenues	revenue	NOUN
inlawrev-3683	589	335	raised	raise	VERB
inlawrev-3683	589	336	from	from	ADP
inlawrev-3683	589	337	the	the	DET
inlawrev-3683	589	338	additional	additional	ADJ
inlawrev-3683	589	339	tax	tax	NOUN
inlawrev-3683	589	340	may	may	AUX
inlawrev-3683	589	341	not	not	PART
inlawrev-3683	589	342	be	be	AUX
inlawrev-3683	589	343	used	use	VERB
inlawrev-3683	589	344	for	for	ADP
inlawrev-3683	589	345	any	any	DET
inlawrev-3683	589	346	other	other	ADJ
inlawrev-3683	589	347	purpose.^^	purpose.^^	NOUN
inlawrev-3683	589	348	*	*	PUNCT
inlawrev-3683	589	349	the	the	DET
inlawrev-3683	589	350	effective	effective	ADJ
inlawrev-3683	589	351	date	date	NOUN
inlawrev-3683	589	352	of	of	ADP
inlawrev-3683	589	353	such	such	DET
inlawrev-3683	589	354	an	an	DET
inlawrev-3683	589	355	adopted	adopt	VERB
inlawrev-3683	589	356	ordinance	ordinance	NOUN
inlawrev-3683	589	357	is	be	AUX
inlawrev-3683	589	358	to	to	PART
inlawrev-3683	589	359	be	be	AUX
inlawrev-3683	589	360	determined	determine	VERB
inlawrev-3683	589	361	as	as	SCONJ
inlawrev-3683	589	362	follows	follow	VERB
inlawrev-3683	589	363	:	:	PUNCT
inlawrev-3683	589	364	if	if	SCONJ
inlawrev-3683	589	365	an	an	DET
inlawrev-3683	589	366	ordinance	ordinance	NOUN
inlawrev-3683	589	367	is	be	AUX
inlawrev-3683	589	368	adopted	adopt	VERB
inlawrev-3683	589	369	before	before	ADP
inlawrev-3683	589	370	june	june	PROPN
inlawrev-3683	589	371	1	1	NUM
inlawrev-3683	589	372	ofa	ofa	PROPN
inlawrev-3683	589	373	year	year	NOUN
inlawrev-3683	589	374	,	,	PUNCT
inlawrev-3683	589	375	the	the	DET
inlawrev-3683	589	376	tax	tax	NOUN
inlawrev-3683	589	377	rate	rate	NOUN
inlawrev-3683	589	378	takes	take	VERB
inlawrev-3683	589	379	effect	effect	NOUN
inlawrev-3683	589	380	on	on	ADP
inlawrev-3683	589	381	july	july	PROPN
inlawrev-3683	589	382	1	1	NUM
inlawrev-3683	589	383	of	of	ADP
inlawrev-3683	589	384	that	that	DET
inlawrev-3683	589	385	year	year	NOUN
inlawrev-3683	589	386	;	;	PUNCT
inlawrev-3683	589	387	if	if	SCONJ
inlawrev-3683	589	388	the	the	DET
inlawrev-3683	589	389	ordinance	ordinance	NOUN
inlawrev-3683	589	390	is	be	AUX
inlawrev-3683	589	391	adopted	adopt	VERB
inlawrev-3683	589	392	after	after	ADP
inlawrev-3683	589	393	may	may	PROPN
inlawrev-3683	589	394	31	31	NUM
inlawrev-3683	589	395	of	of	ADP
inlawrev-3683	589	396	a	a	DET
inlawrev-3683	589	397	year	year	NOUN
inlawrev-3683	589	398	,	,	PUNCT
inlawrev-3683	589	399	then	then	ADV
inlawrev-3683	589	400	the	the	DET
inlawrev-3683	589	401	tax	tax	NOUN
inlawrev-3683	589	402	rate	rate	NOUN
inlawrev-3683	589	403	takes	take	VERB
inlawrev-3683	589	404	effect	effect	NOUN
inlawrev-3683	589	405	on	on	ADP
inlawrev-3683	589	406	january	january	PROPN
inlawrev-3683	589	407	1	1	NUM
inlawrev-3683	589	408	of	of	ADP
inlawrev-3683	589	409	the	the	DET
inlawrev-3683	589	410	following	following	ADJ
inlawrev-3683	589	411	year	year	NOUN
inlawrev-3683	589	412	;	;	PUNCT
inlawrev-3683	589	413	and	and	CCONJ
inlawrev-3683	589	414	,	,	PUNCT
inlawrev-3683	589	415	if	if	SCONJ
inlawrev-3683	589	416	the	the	DET
inlawrev-3683	589	417	county	county	NOUN
inlawrev-3683	589	418	adopts	adopt	VERB
inlawrev-3683	589	419	the	the	DET
inlawrev-3683	589	420	tax	tax	NOUN
inlawrev-3683	589	421	after	after	ADP
inlawrev-3683	589	422	may	may	AUX
inlawrev-3683	589	423	31	31	NUM
inlawrev-3683	589	424	effective	effective	ADJ
inlawrev-3683	589	425	january	january	PROPN
inlawrev-3683	589	426	1	1	NUM
inlawrev-3683	589	427	of	of	ADP
inlawrev-3683	589	428	the	the	DET
inlawrev-3683	589	429	fol	fol	NOUN
inlawrev-3683	589	430	lowing	lowing	NOUN
inlawrev-3683	589	431	year	year	NOUN
inlawrev-3683	589	432	,	,	PUNCT
inlawrev-3683	589	433	the	the	DET
inlawrev-3683	589	434	then	then	ADJ
inlawrev-3683	589	435	county	county	NOUN
inlawrev-3683	589	436	is	be	AUX
inlawrev-3683	589	437	to	to	PART
inlawrev-3683	589	438	receive	receive	VERB
inlawrev-3683	589	439	its	its	PRON
inlawrev-3683	589	440	entire	entire	ADJ
inlawrev-3683	589	441	certified	certify	VERB
inlawrev-3683	589	442	distribution	distribution	NOUN
inlawrev-3683	589	443	for	for	ADP
inlawrev-3683	589	444	the	the	DET
inlawrev-3683	589	445	year	year	NOUN
inlawrev-3683	589	446	on	on	ADP
inlawrev-3683	589	447	november	november	PROPN
inlawrev-3683	589	448	1	1	NUM
inlawrev-3683	589	449	of	of	ADP
inlawrev-3683	589	450	the	the	DET
inlawrev-3683	589	451	year.^	year.^	PROPN
inlawrev-3683	589	452	°	°	PROPN
inlawrev-3683	589	453	^	^	SYM
inlawrev-3683	589	454	199	199	NUM
inlawrev-3683	589	455	.	.	PUNCT
inlawrev-3683	590	1	see	see	VERB
inlawrev-3683	590	2	200	200	NUM
inlawrev-3683	590	3	.	.	PUNCT
inlawrev-3683	591	1	see	see	VERB
inlawrev-3683	591	2	201	201	NUM
inlawrev-3683	591	3	.	.	PUNCT
inlawrev-3683	592	1	see	see	VERB
inlawrev-3683	592	2	202	202	NUM
inlawrev-3683	592	3	.	.	PUNCT
inlawrev-3683	593	1	see	see	VERB
inlawrev-3683	593	2	203	203	NUM
inlawrev-3683	593	3	.	.	PUNCT
inlawrev-3683	594	1	see	see	VERB
inlawrev-3683	594	2	204	204	NUM
inlawrev-3683	594	3	.	.	PUNCT
inlawrev-3683	595	1	see	see	VERB
inlawrev-3683	595	2	205	205	NUM
inlawrev-3683	595	3	.	.	PUNCT
inlawrev-3683	596	1	see	see	VERB
inlawrev-3683	596	2	206	206	NUM
inlawrev-3683	596	3	.	.	PUNCT
inlawrev-3683	597	1	see	see	VERB
inlawrev-3683	597	2	207	207	NUM
inlawrev-3683	597	3	.	.	PUNCT
inlawrev-3683	598	1	see	see	VERB
inlawrev-3683	598	2	208	208	NUM
inlawrev-3683	598	3	.	.	PUNCT
inlawrev-3683	599	1	see	see	VERB
inlawrev-3683	599	2	209	209	NUM
inlawrev-3683	599	3	.	.	PUNCT
inlawrev-3683	600	1	see	see	VERB
inlawrev-3683	600	2	d.	d.	PROPN
inlawrev-3683	600	3	§	§	PROPN
inlawrev-3683	600	4	6	6	NUM
inlawrev-3683	600	5	-	-	SYM
inlawrev-3683	600	6	3.5	3.5	NUM
inlawrev-3683	600	7	-	-	PUNCT
inlawrev-3683	600	8	7	7	NUM
inlawrev-3683	600	9	-	-	SYM
inlawrev-3683	600	10	1	1	NUM
inlawrev-3683	600	11	1	1	NUM
inlawrev-3683	600	12	(	(	PUNCT
inlawrev-3683	600	13	eff	eff	PROPN
inlawrev-3683	600	14	.	.	PROPN
inlawrev-3683	600	15	june	june	PROPN
inlawrev-3683	600	16	1	1	NUM
inlawrev-3683	600	17	,	,	PUNCT
inlawrev-3683	600	18	2003	2003	NUM
inlawrev-3683	600	19	)	)	PUNCT
inlawrev-3683	600	20	.	.	PUNCT
inlawrev-3683	601	1	d.	d.	PROPN
inlawrev-3683	602	1	d	d	PROPN
inlawrev-3683	603	1	d	d	PROPN
inlawrev-3683	603	2	d	d	X
inlawrev-3683	603	3	d	d	X
inlawrev-3683	603	4	d	d	X
inlawrev-3683	603	5	§	§	PROPN
inlawrev-3683	603	6	6	6	NUM
inlawrev-3683	603	7	-	-	SYM
inlawrev-3683	603	8	3.5	3.5	NUM
inlawrev-3683	603	9	-	-	PUNCT
inlawrev-3683	603	10	7	7	NUM
inlawrev-3683	603	11	-	-	NUM
inlawrev-3683	603	12	17.3	17.3	NUM
inlawrev-3683	603	13	(	(	PUNCT
inlawrev-3683	603	14	eff	eff	PROPN
inlawrev-3683	603	15	.	.	PROPN
inlawrev-3683	603	16	june	june	PROPN
inlawrev-3683	603	17	1	1	NUM
inlawrev-3683	603	18	,	,	PUNCT
inlawrev-3683	603	19	2003	2003	NUM
inlawrev-3683	603	20	)	)	PUNCT
inlawrev-3683	603	21	.	.	PUNCT
inlawrev-3683	604	1	d	d	X
inlawrev-3683	604	2	§	§	PROPN
inlawrev-3683	604	3	6	6	NUM
inlawrev-3683	604	4	-	-	SYM
inlawrev-3683	604	5	3.5	3.5	NUM
inlawrev-3683	604	6	-	-	PUNCT
inlawrev-3683	604	7	7	7	NUM
inlawrev-3683	604	8	-	-	NUM
inlawrev-3683	604	9	22.5	22.5	NUM
inlawrev-3683	604	10	(	(	PUNCT
inlawrev-3683	604	11	eff	eff	PROPN
inlawrev-3683	604	12	.	.	PUNCT
inlawrev-3683	604	13	upon	upon	SCONJ
inlawrev-3683	604	14	passage	passage	NOUN
inlawrev-3683	604	15	)	)	PUNCT
inlawrev-3683	604	16	.	.	PUNCT
inlawrev-3683	605	1	d	d	X
inlawrev-3683	605	2	§	§	PROPN
inlawrev-3683	605	3	6	6	NUM
inlawrev-3683	605	4	-	-	SYM
inlawrev-3683	605	5	3.5	3.5	NUM
inlawrev-3683	605	6	-	-	PUNCT
inlawrev-3683	605	7	7	7	NUM
inlawrev-3683	605	8	-	-	SYM
inlawrev-3683	605	9	27	27	NUM
inlawrev-3683	605	10	(	(	PUNCT
inlawrev-3683	605	11	eff	eff	PROPN
inlawrev-3683	605	12	.	.	PUNCT
inlawrev-3683	605	13	upon	upon	SCONJ
inlawrev-3683	605	14	passage	passage	NOUN
inlawrev-3683	605	15	)	)	PUNCT
inlawrev-3683	605	16	.	.	PUNCT
inlawrev-3683	606	1	d	d	X
inlawrev-3683	606	2	d	d	X
inlawrev-3683	606	3	1364	1364	NUM
inlawrev-3683	606	4	indiana	indiana	PROPN
inlawrev-3683	606	5	law	law	PROPN
inlawrev-3683	606	6	review	review	NOUN
inlawrev-3683	606	7	[	[	X
inlawrev-3683	606	8	vol	vol	NOUN
inlawrev-3683	606	9	.	.	PUNCT
inlawrev-3683	607	1	37:1343	37:1343	PROPN
inlawrev-3683	607	2	e.	e.	PROPN
inlawrev-3683	607	3	inheritance	inheritance	PROPN
inlawrev-3683	607	4	tax	tax	NOUN
inlawrev-3683	607	5	the	the	DET
inlawrev-3683	607	6	general	general	ADJ
inlawrev-3683	607	7	assembly	assembly	NOUN
inlawrev-3683	607	8	has	have	AUX
inlawrev-3683	607	9	now	now	ADV
inlawrev-3683	607	10	provided	provide	VERB
inlawrev-3683	607	11	that	that	SCONJ
inlawrev-3683	607	12	a	a	DET
inlawrev-3683	607	13	court	court	NOUN
inlawrev-3683	607	14	order	order	NOUN
inlawrev-3683	607	15	describing	describe	VERB
inlawrev-3683	607	16	the	the	DET
inlawrev-3683	607	17	fair	fair	ADJ
inlawrev-3683	607	18	market	market	NOUN
inlawrev-3683	607	19	value	value	NOUN
inlawrev-3683	607	20	of	of	ADP
inlawrev-3683	607	21	an	an	DET
inlawrev-3683	607	22	estate	estate	NOUN
inlawrev-3683	607	23	is	be	AUX
inlawrev-3683	607	24	confidential	confidential	ADJ
inlawrev-3683	607	25	.	.	PUNCT
inlawrev-3683	608	1	^	^	PUNCT
inlawrev-3683	608	2	'	'	X
inlawrev-3683	608	3	°	°	ADP
inlawrev-3683	608	4	f.	f.	PROPN
inlawrev-3683	608	5	financial	financial	PROPN
inlawrev-3683	608	6	institution	institution	PROPN
inlawrev-3683	608	7	tax	tax	VERB
inlawrev-3683	608	8	the	the	DET
inlawrev-3683	608	9	general	general	ADJ
inlawrev-3683	608	10	assembly	assembly	NOUN
inlawrev-3683	608	11	deleted	delete	VERB
inlawrev-3683	608	12	a	a	DET
inlawrev-3683	608	13	reference	reference	NOUN
inlawrev-3683	608	14	to	to	ADP
inlawrev-3683	608	15	the	the	DET
inlawrev-3683	608	16	already	already	ADV
inlawrev-3683	608	17	repealed	repeal	VERB
inlawrev-3683	608	18	gross	gross	ADJ
inlawrev-3683	608	19	income	income	NOUN
inlawrev-3683	608	20	tax.^	tax.^	PROPN
inlawrev-3683	608	21	'	'	PUNCT
inlawrev-3683	608	22	'	'	PUNCT
inlawrev-3683	608	23	also	also	ADV
inlawrev-3683	608	24	,	,	PUNCT
inlawrev-3683	608	25	an	an	DET
inlawrev-3683	608	26	exception	exception	NOUN
inlawrev-3683	608	27	for	for	ADP
inlawrev-3683	608	28	property	property	NOUN
inlawrev-3683	608	29	placed	place	VERB
inlawrev-3683	608	30	in	in	ADP
inlawrev-3683	608	31	service	service	NOUN
inlawrev-3683	608	32	after	after	ADP
inlawrev-3683	608	33	september	september	PROPN
inlawrev-3683	608	34	1	1	NUM
inlawrev-3683	608	35	1	1	NUM
inlawrev-3683	608	36	,	,	PUNCT
inlawrev-3683	608	37	2001	2001	NUM
inlawrev-3683	608	38	was	be	AUX
inlawrev-3683	608	39	added	add	VERB
inlawrev-3683	608	40	retroactively	retroactively	ADV
inlawrev-3683	608	41	to	to	ADP
inlawrev-3683	608	42	the	the	DET
inlawrev-3683	608	43	definition	definition	NOUN
inlawrev-3683	608	44	of	of	ADP
inlawrev-3683	608	45	adjusted	adjust	VERB
inlawrev-3683	608	46	gross	gross	ADJ
inlawrev-3683	608	47	income	income	NOUN
inlawrev-3683	608	48	for	for	ADP
inlawrev-3683	608	49	the	the	DET
inlawrev-3683	608	50	imposition	imposition	NOUN
inlawrev-3683	608	51	ofthe	ofthe	PRON
inlawrev-3683	608	52	financial	financial	ADJ
inlawrev-3683	608	53	institution	institution	NOUN
inlawrev-3683	608	54	tax.^'^	tax.^'^	ADP
inlawrev-3683	608	55	further	far	ADV
inlawrev-3683	608	56	,	,	PUNCT
inlawrev-3683	608	57	the	the	DET
inlawrev-3683	608	58	definition	definition	NOUN
inlawrev-3683	608	59	of"bonus	of"bonus	ADJ
inlawrev-3683	608	60	depreciation	depreciation	NOUN
inlawrev-3683	608	61	"	"	PUNCT
inlawrev-3683	608	62	was	be	AUX
inlawrev-3683	608	63	added	add	VERB
inlawrev-3683	608	64	to	to	PART
inlawrev-3683	608	65	mean	mean	VERB
inlawrev-3683	608	66	an	an	DET
inlawrev-3683	608	67	amount	amount	NOUN
inlawrev-3683	608	68	equal	equal	ADJ
inlawrev-3683	608	69	to	to	ADP
inlawrev-3683	608	70	that	that	DET
inlawrev-3683	608	71	part	part	NOUN
inlawrev-3683	608	72	ofany	ofany	NOUN
inlawrev-3683	608	73	depreciation	depreciation	NOUN
inlawrev-3683	608	74	allowance	allowance	NOUN
inlawrev-3683	608	75	which	which	PRON
inlawrev-3683	608	76	was	be	AUX
inlawrev-3683	608	77	allowed	allow	VERB
inlawrev-3683	608	78	in	in	ADP
inlawrev-3683	608	79	computing	compute	VERB
inlawrev-3683	608	80	the	the	DET
inlawrev-3683	608	81	taxpayer	taxpayer	NOUN
inlawrev-3683	608	82	's	's	PART
inlawrev-3683	608	83	federal	federal	ADJ
inlawrev-3683	608	84	taxable	taxable	ADJ
inlawrev-3683	608	85	income	income	NOUN
inlawrev-3683	608	86	that	that	PRON
inlawrev-3683	608	87	is	be	AUX
inlawrev-3683	608	88	attributable	attributable	ADJ
inlawrev-3683	608	89	to	to	ADP
inlawrev-3683	608	90	the	the	DET
inlawrev-3683	608	91	additional	additional	ADJ
inlawrev-3683	608	92	first	first	ADJ
inlawrev-3683	608	93	-	-	PUNCT
inlawrev-3683	608	94	year	year	NOUN
inlawrev-3683	608	95	special	special	ADJ
inlawrev-3683	608	96	depreciation	depreciation	NOUN
inlawrev-3683	608	97	allowance	allowance	NOUN
inlawrev-3683	608	98	(	(	PUNCT
inlawrev-3683	608	99	bonus	bonus	NOUN
inlawrev-3683	608	100	depreciation	depreciation	NOUN
inlawrev-3683	608	101	)	)	PUNCT
inlawrev-3683	608	102	for	for	ADP
inlawrev-3683	608	103	qualified	qualified	ADJ
inlawrev-3683	608	104	property	property	NOUN
inlawrev-3683	608	105	allowed	allow	VERB
inlawrev-3683	608	106	under	under	ADP
inlawrev-3683	608	107	section	section	NOUN
inlawrev-3683	608	108	168(k	168(k	NUM
inlawrev-3683	608	109	)	)	PUNCT
inlawrev-3683	608	110	of	of	ADP
inlawrev-3683	608	111	the	the	DET
inlawrev-3683	608	112	internal	internal	ADJ
inlawrev-3683	608	113	revenue	revenue	NOUN
inlawrev-3683	608	114	code.^^^	code.^^^	PROPN
inlawrev-3683	608	115	g.	g.	PROPN
inlawrev-3683	608	116	special	special	ADJ
inlawrev-3683	608	117	fuel	fuel	NOUN
inlawrev-3683	608	118	tax	tax	NOUN
inlawrev-3683	608	119	a	a	DET
inlawrev-3683	608	120	cross	cross	NOUN
inlawrev-3683	608	121	-	-	NOUN
inlawrev-3683	608	122	reference	reference	NOUN
inlawrev-3683	608	123	was	be	AUX
inlawrev-3683	608	124	changed	change	VERB
inlawrev-3683	608	125	to	to	PART
inlawrev-3683	608	126	account	account	VERB
inlawrev-3683	608	127	for	for	ADP
inlawrev-3683	608	128	the	the	DET
inlawrev-3683	608	129	recodification	recodification	NOUN
inlawrev-3683	608	130	of	of	ADP
inlawrev-3683	608	131	title	title	NOUN
inlawrev-3683	608	132	1	1	NUM
inlawrev-3683	608	133	0	0	NUM
inlawrev-3683	608	134	,	,	PUNCT
inlawrev-3683	608	135	state	state	NOUN
inlawrev-3683	608	136	policy	policy	NOUN
inlawrev-3683	608	137	,	,	PUNCT
inlawrev-3683	608	138	emergency	emergency	NOUN
inlawrev-3683	608	139	management	management	NOUN
inlawrev-3683	608	140	and	and	CCONJ
inlawrev-3683	608	141	military	military	ADJ
inlawrev-3683	608	142	affairs	affair	NOUN
inlawrev-3683	608	143	.	.	PUNCT
inlawrev-3683	609	1	h.	h.	NOUN
inlawrev-3683	609	2	aircraft	aircraft	PROPN
inlawrev-3683	609	3	license	license	PROPN
inlawrev-3683	609	4	excise	excise	NOUN
inlawrev-3683	609	5	tax	tax	NOUN
inlawrev-3683	609	6	the	the	DET
inlawrev-3683	609	7	general	general	ADJ
inlawrev-3683	609	8	assembly	assembly	NOUN
inlawrev-3683	609	9	provided	provide	VERB
inlawrev-3683	609	10	that	that	SCONJ
inlawrev-3683	609	11	an	an	DET
inlawrev-3683	609	12	aircraft	aircraft	NOUN
inlawrev-3683	609	13	owned	own	VERB
inlawrev-3683	609	14	by	by	ADP
inlawrev-3683	609	15	a	a	DET
inlawrev-3683	609	16	corporate	corporate	ADJ
inlawrev-3683	609	17	air	air	NOUN
inlawrev-3683	609	18	carrier	carrier	NOUN
inlawrev-3683	609	19	headquartered	headquarter	VERB
inlawrev-3683	609	20	within	within	ADP
inlawrev-3683	609	21	indiana	indiana	PROPN
inlawrev-3683	609	22	is	be	AUX
inlawrev-3683	609	23	not	not	PART
inlawrev-3683	609	24	exempt	exempt	ADJ
inlawrev-3683	609	25	form	form	NOUN
inlawrev-3683	609	26	aircraft	aircraft	NOUN
inlawrev-3683	609	27	registration	registration	NOUN
inlawrev-3683	609	28	and	and	CCONJ
inlawrev-3683	609	29	excise	excise	NOUN
inlawrev-3683	609	30	tax.^	tax.^	PROPN
inlawrev-3683	609	31	'	'	PUNCT
inlawrev-3683	609	32	"	"	PUNCT
inlawrev-3683	609	33	*	*	VERB
inlawrev-3683	609	34	it	it	PRON
inlawrev-3683	609	35	also	also	ADV
inlawrev-3683	609	36	provided	provide	VERB
inlawrev-3683	609	37	retroactively	retroactively	ADV
inlawrev-3683	609	38	that	that	SCONJ
inlawrev-3683	609	39	an	an	DET
inlawrev-3683	609	40	aircraft	aircraft	NOUN
inlawrev-3683	609	41	which	which	PRON
inlawrev-3683	609	42	is	be	AUX
inlawrev-3683	609	43	eligible	eligible	ADJ
inlawrev-3683	609	44	for	for	ADP
inlawrev-3683	609	45	the	the	DET
inlawrev-3683	609	46	property	property	NOUN
inlawrev-3683	609	47	tax	tax	NOUN
inlawrev-3683	609	48	deduction	deduction	NOUN
inlawrev-3683	609	49	pursuant	pursuant	ADJ
inlawrev-3683	609	50	to	to	ADP
inlawrev-3683	609	51	indiana	indiana	PROPN
inlawrev-3683	609	52	code	code	PROPN
inlawrev-3683	609	53	section	section	NOUN
inlawrev-3683	609	54	6	6	NUM
inlawrev-3683	609	55	-	-	SYM
inlawrev-3683	609	56	1.1	1.1	NUM
inlawrev-3683	609	57	-	-	SYM
inlawrev-3683	609	58	12.3	12.3	NUM
inlawrev-3683	609	59	is	be	AUX
inlawrev-3683	609	60	not	not	PART
inlawrev-3683	609	61	exempt	exempt	ADJ
inlawrev-3683	609	62	from	from	ADP
inlawrev-3683	609	63	the	the	DET
inlawrev-3683	609	64	aircraft	aircraft	NOUN
inlawrev-3683	609	65	excise	excise	NOUN
inlawrev-3683	609	66	tax.^'^	tax.^'^	ADP
inlawrev-3683	609	67	an	an	DET
inlawrev-3683	609	68	internal	internal	ADJ
inlawrev-3683	609	69	reference	reference	NOUN
inlawrev-3683	609	70	to	to	ADP
inlawrev-3683	609	71	a	a	DET
inlawrev-3683	609	72	penalty	penalty	NOUN
inlawrev-3683	609	73	provision	provision	NOUN
inlawrev-3683	609	74	for	for	ADP
inlawrev-3683	609	75	failure	failure	NOUN
inlawrev-3683	609	76	to	to	PART
inlawrev-3683	609	77	register	register	VERB
inlawrev-3683	609	78	and	and	CCONJ
inlawrev-3683	609	79	pay	pay	VERB
inlawrev-3683	609	80	the	the	DET
inlawrev-3683	609	81	sales	sale	NOUN
inlawrev-3683	609	82	tax	tax	NOUN
inlawrev-3683	609	83	in	in	ADP
inlawrev-3683	609	84	a	a	DET
inlawrev-3683	609	85	timely	timely	ADJ
inlawrev-3683	609	86	manner	manner	NOUN
inlawrev-3683	609	87	was	be	AUX
inlawrev-3683	609	88	corrected.^	corrected.^	INTJ
inlawrev-3683	609	89	'	'	PUNCT
inlawrev-3683	609	90	^	^	PUNCT
inlawrev-3683	609	91	/.	/.	PUNCT
inlawrev-3683	610	1	tobacco	tobacco	NOUN
inlawrev-3683	610	2	products	product	NOUN
inlawrev-3683	610	3	tax	tax	VERB
inlawrev-3683	610	4	the	the	DET
inlawrev-3683	610	5	general	general	ADJ
inlawrev-3683	610	6	assembly	assembly	NOUN
inlawrev-3683	610	7	eliminated	eliminate	VERB
inlawrev-3683	610	8	the	the	DET
inlawrev-3683	610	9	requirement	requirement	NOUN
inlawrev-3683	610	10	for	for	SCONJ
inlawrev-3683	610	11	a	a	DET
inlawrev-3683	610	12	cigarette	cigarette	NOUN
inlawrev-3683	610	13	distributor	distributor	NOUN
inlawrev-3683	610	14	to	to	PART
inlawrev-3683	610	15	post	post	VERB
inlawrev-3683	610	16	a	a	DET
inlawrev-3683	610	17	bond	bond	NOUN
inlawrev-3683	610	18	or	or	CCONJ
inlawrev-3683	610	19	a	a	DET
inlawrev-3683	610	20	letter	letter	NOUN
inlawrev-3683	610	21	of	of	ADP
inlawrev-3683	610	22	credit	credit	NOUN
inlawrev-3683	610	23	if	if	SCONJ
inlawrev-3683	610	24	the	the	DET
inlawrev-3683	610	25	distributor	distributor	NOUN
inlawrev-3683	610	26	has	have	AUX
inlawrev-3683	610	27	been	be	AUX
inlawrev-3683	610	28	in	in	ADP
inlawrev-3683	610	29	good	good	ADJ
inlawrev-3683	610	30	standing	stand	VERB
inlawrev-3683	610	31	with	with	ADP
inlawrev-3683	610	32	the	the	DET
inlawrev-3683	610	33	department	department	NOUN
inlawrev-3683	610	34	for	for	ADP
inlawrev-3683	610	35	a	a	DET
inlawrev-3683	610	36	minimum	minimum	NOUN
inlawrev-3683	610	37	of	of	ADP
inlawrev-3683	610	38	five	five	NUM
inlawrev-3683	610	39	consecutive	consecutive	ADJ
inlawrev-3683	610	40	years.^'^	years.^'^	NOUN
inlawrev-3683	610	41	further	far	ADV
inlawrev-3683	610	42	,	,	PUNCT
inlawrev-3683	610	43	cigarette	cigarette	NOUN
inlawrev-3683	610	44	distributors	distributor	NOUN
inlawrev-3683	610	45	are	be	AUX
inlawrev-3683	610	46	now	now	ADV
inlawrev-3683	610	47	required	require	VERB
inlawrev-3683	610	48	to	to	PART
inlawrev-3683	610	49	include	include	VERB
inlawrev-3683	610	50	an	an	DET
inlawrev-3683	610	51	invoice	invoice	NOUN
inlawrev-3683	610	52	with	with	ADP
inlawrev-3683	610	53	the	the	DET
inlawrev-3683	610	54	shipment	shipment	NOUN
inlawrev-3683	610	55	210	210	NUM
inlawrev-3683	610	56	.	.	PUNCT
inlawrev-3683	611	1	see	see	VERB
inlawrev-3683	611	2	i	i	PRON
inlawrev-3683	611	3	d.	d.	PROPN
inlawrev-3683	611	4	§	§	PROPN
inlawrev-3683	611	5	6	6	NUM
inlawrev-3683	611	6	-	-	SYM
inlawrev-3683	611	7	4.1	4.1	NUM
inlawrev-3683	611	8	-	-	PUNCT
inlawrev-3683	611	9	5	5	NUM
inlawrev-3683	611	10	-	-	SYM
inlawrev-3683	611	11	10	10	NUM
inlawrev-3683	611	12	(	(	PUNCT
inlawrev-3683	611	13	eff	eff	PROPN
inlawrev-3683	611	14	.	.	PROPN
inlawrev-3683	612	1	july	july	PROPN
inlawrev-3683	612	2	1	1	NUM
inlawrev-3683	612	3	,	,	PUNCT
inlawrev-3683	612	4	2003	2003	NUM
inlawrev-3683	612	5	)	)	PUNCT
inlawrev-3683	612	6	.	.	PUNCT
inlawrev-3683	613	1	21	21	NUM
inlawrev-3683	613	2	1	1	NUM
inlawrev-3683	613	3	.	.	PUNCT
inlawrev-3683	614	1	see	see	VERB
inlawrev-3683	614	2	i	i	PRON
inlawrev-3683	614	3	d.	d.	PROPN
inlawrev-3683	614	4	§	§	PROPN
inlawrev-3683	614	5	6	6	NUM
inlawrev-3683	614	6	-	-	SYM
inlawrev-3683	614	7	5.5	5.5	NUM
inlawrev-3683	614	8	-	-	PUNCT
inlawrev-3683	614	9	2	2	NUM
inlawrev-3683	614	10	-	-	SYM
inlawrev-3683	614	11	7	7	NUM
inlawrev-3683	614	12	(	(	PUNCT
inlawrev-3683	614	13	eff	eff	PROPN
inlawrev-3683	614	14	.	.	PROPN
inlawrev-3683	615	1	july	july	PROPN
inlawrev-3683	615	2	1	1	NUM
inlawrev-3683	615	3	,	,	PUNCT
inlawrev-3683	615	4	2003	2003	NUM
inlawrev-3683	615	5	)	)	PUNCT
inlawrev-3683	615	6	.	.	PUNCT
inlawrev-3683	616	1	212	212	NUM
inlawrev-3683	616	2	.	.	PUNCT
inlawrev-3683	616	3	see	see	VERB
inlawrev-3683	616	4	i	i	PRON
inlawrev-3683	616	5	d.	d.	PROPN
inlawrev-3683	616	6	§	§	PROPN
inlawrev-3683	616	7	6	6	NUM
inlawrev-3683	616	8	-	-	SYM
inlawrev-3683	616	9	5.5	5.5	NUM
inlawrev-3683	616	10	-	-	PUNCT
inlawrev-3683	616	11	1	1	NUM
inlawrev-3683	616	12	-	-	SYM
inlawrev-3683	616	13	2	2	NUM
inlawrev-3683	616	14	(	(	PUNCT
inlawrev-3683	616	15	retroactive	retroactive	ADJ
inlawrev-3683	616	16	to	to	ADP
inlawrev-3683	616	17	jan	jan	PROPN
inlawrev-3683	616	18	.	.	PROPN
inlawrev-3683	616	19	1	1	NUM
inlawrev-3683	616	20	,	,	PUNCT
inlawrev-3683	616	21	2003	2003	NUM
inlawrev-3683	616	22	)	)	PUNCT
inlawrev-3683	616	23	.	.	PUNCT
inlawrev-3683	617	1	213	213	NUM
inlawrev-3683	617	2	.	.	PUNCT
inlawrev-3683	618	1	see	see	VERB
inlawrev-3683	619	1	i	i	PROPN
inlawrev-3683	619	2	d	d	PROPN
inlawrev-3683	619	3	§	§	PROPN
inlawrev-3683	619	4	6	6	NUM
inlawrev-3683	619	5	-	-	SYM
inlawrev-3683	619	6	5.5	5.5	NUM
inlawrev-3683	619	7	-	-	PUNCT
inlawrev-3683	619	8	1	1	NUM
inlawrev-3683	619	9	-	-	SYM
inlawrev-3683	619	10	20	20	NUM
inlawrev-3683	619	11	(	(	PUNCT
inlawrev-3683	619	12	retroactive	retroactive	ADJ
inlawrev-3683	619	13	to	to	ADP
inlawrev-3683	619	14	jan	jan	PROPN
inlawrev-3683	619	15	.	.	PROPN
inlawrev-3683	619	16	1	1	NUM
inlawrev-3683	619	17	,	,	PUNCT
inlawrev-3683	619	18	2003	2003	NUM
inlawrev-3683	619	19	)	)	PUNCT
inlawrev-3683	619	20	.	.	PUNCT
inlawrev-3683	620	1	214	214	NUM
inlawrev-3683	620	2	.	.	PUNCT
inlawrev-3683	621	1	see	see	VERB
inlawrev-3683	622	1	i	i	PROPN
inlawrev-3683	622	2	d	d	PROPN
inlawrev-3683	622	3	§	§	PROPN
inlawrev-3683	622	4	6	6	NUM
inlawrev-3683	622	5	-	-	SYM
inlawrev-3683	622	6	6	6	NUM
inlawrev-3683	622	7	-	-	PUNCT
inlawrev-3683	622	8	6.5	6.5	NUM
inlawrev-3683	622	9	-	-	SYM
inlawrev-3683	622	10	9	9	NUM
inlawrev-3683	622	11	(	(	PUNCT
inlawrev-3683	622	12	eff	eff	PROPN
inlawrev-3683	622	13	.	.	PUNCT
inlawrev-3683	622	14	jan	jan	PROPN
inlawrev-3683	622	15	.	.	PROPN
inlawrev-3683	622	16	1	1	NUM
inlawrev-3683	622	17	,	,	PUNCT
inlawrev-3683	622	18	2004	2004	NUM
inlawrev-3683	622	19	)	)	PUNCT
inlawrev-3683	622	20	.	.	PUNCT
inlawrev-3683	623	1	215	215	NUM
inlawrev-3683	623	2	.	.	PUNCT
inlawrev-3683	623	3	see	see	VERB
inlawrev-3683	623	4	i	i	PRON
inlawrev-3683	623	5	d.	d.	PROPN
inlawrev-3683	623	6	§	§	PROPN
inlawrev-3683	623	7	6	6	NUM
inlawrev-3683	623	8	-	-	SYM
inlawrev-3683	623	9	6	6	NUM
inlawrev-3683	623	10	-	-	PUNCT
inlawrev-3683	623	11	6.5	6.5	NUM
inlawrev-3683	623	12	-	-	SYM
inlawrev-3683	623	13	12	12	NUM
inlawrev-3683	623	14	(	(	PUNCT
inlawrev-3683	623	15	retroactive	retroactive	ADJ
inlawrev-3683	623	16	to	to	ADP
inlawrev-3683	623	17	jan	jan	PROPN
inlawrev-3683	623	18	.	.	PROPN
inlawrev-3683	623	19	1	1	NUM
inlawrev-3683	623	20	,	,	PUNCT
inlawrev-3683	623	21	2003	2003	NUM
inlawrev-3683	623	22	)	)	PUNCT
inlawrev-3683	623	23	.	.	PUNCT
inlawrev-3683	624	1	216	216	NUM
inlawrev-3683	624	2	.	.	PUNCT
inlawrev-3683	624	3	see	see	VERB
inlawrev-3683	624	4	i	i	PROPN
inlawrev-3683	624	5	d	d	PROPN
inlawrev-3683	624	6	§	§	PROPN
inlawrev-3683	624	7	6	6	NUM
inlawrev-3683	624	8	-	-	SYM
inlawrev-3683	624	9	6	6	NUM
inlawrev-3683	624	10	-	-	PUNCT
inlawrev-3683	624	11	6.5	6.5	NUM
inlawrev-3683	624	12	-	-	SYM
inlawrev-3683	624	13	10	10	NUM
inlawrev-3683	624	14	(	(	PUNCT
inlawrev-3683	624	15	eff	eff	PROPN
inlawrev-3683	624	16	july	july	PROPN
inlawrev-3683	624	17	1	1	NUM
inlawrev-3683	624	18	,	,	PUNCT
inlawrev-3683	624	19	2003	2003	NUM
inlawrev-3683	624	20	)	)	PUNCT
inlawrev-3683	624	21	.	.	PUNCT
inlawrev-3683	625	1	217	217	NUM
inlawrev-3683	625	2	.	.	PUNCT
inlawrev-3683	626	1	see	see	VERB
inlawrev-3683	627	1	i	i	PROPN
inlawrev-3683	627	2	d	d	PROPN
inlawrev-3683	627	3	§	§	PROPN
inlawrev-3683	627	4	6	6	NUM
inlawrev-3683	627	5	-	-	SYM
inlawrev-3683	627	6	7	7	NUM
inlawrev-3683	627	7	-	-	PUNCT
inlawrev-3683	627	8	1	1	NUM
inlawrev-3683	627	9	-	-	SYM
inlawrev-3683	627	10	17	17	NUM
inlawrev-3683	627	11	(	(	PUNCT
inlawrev-3683	627	12	eff	eff	PROPN
inlawrev-3683	627	13	.	.	PROPN
inlawrev-3683	628	1	july	july	PROPN
inlawrev-3683	628	2	1	1	NUM
inlawrev-3683	628	3	,	,	PUNCT
inlawrev-3683	628	4	2003	2003	NUM
inlawrev-3683	628	5	)	)	PUNCT
inlawrev-3683	628	6	.	.	PUNCT
inlawrev-3683	629	1	2004	2004	NUM
inlawrev-3683	629	2	]	]	PUNCT
inlawrev-3683	629	3	taxation	taxation	NOUN
inlawrev-3683	629	4	1365	1365	NUM
inlawrev-3683	629	5	or	or	CCONJ
inlawrev-3683	629	6	delivery	delivery	NOUN
inlawrev-3683	629	7	of	of	ADP
inlawrev-3683	629	8	cigarettes	cigarette	NOUN
inlawrev-3683	629	9	to	to	ADP
inlawrev-3683	629	10	a	a	DET
inlawrev-3683	629	11	retailer	retailer	NOUN
inlawrev-3683	629	12	,	,	PUNCT
inlawrev-3683	629	13	and	and	CCONJ
inlawrev-3683	629	14	a	a	DET
inlawrev-3683	629	15	duplicate	duplicate	NOUN
inlawrev-3683	629	16	of	of	ADP
inlawrev-3683	629	17	such	such	ADJ
inlawrev-3683	629	18	invoice	invoice	NOUN
inlawrev-3683	629	19	at	at	ADP
inlawrev-3683	629	20	the	the	DET
inlawrev-3683	629	21	retailer	retailer	NOUN
inlawrev-3683	629	22	's	's	PART
inlawrev-3683	629	23	request	request	NOUN
inlawrev-3683	629	24	,	,	PUNCT
inlawrev-3683	629	25	which	which	DET
inlawrev-3683	629	26	invoice	invoice	NOUN
inlawrev-3683	629	27	is	be	AUX
inlawrev-3683	629	28	required	require	VERB
inlawrev-3683	629	29	to	to	PART
inlawrev-3683	629	30	be	be	AUX
inlawrev-3683	629	31	retained	retain	VERB
inlawrev-3683	629	32	by	by	ADP
inlawrev-3683	629	33	such	such	ADJ
inlawrev-3683	629	34	retailer	retailer	NOUN
inlawrev-3683	629	35	for	for	ADP
inlawrev-3683	629	36	a	a	DET
inlawrev-3683	629	37	minimum	minimum	NOUN
inlawrev-3683	629	38	of	of	ADP
inlawrev-3683	629	39	two	two	NUM
inlawrev-3683	629	40	weeks.^'^	weeks.^'^	NOUN
inlawrev-3683	629	41	similarly	similarly	ADV
inlawrev-3683	629	42	,	,	PUNCT
inlawrev-3683	629	43	the	the	DET
inlawrev-3683	629	44	department	department	NOUN
inlawrev-3683	629	45	now	now	ADV
inlawrev-3683	629	46	maintains	maintain	VERB
inlawrev-3683	629	47	the	the	DET
inlawrev-3683	629	48	authority	authority	NOUN
inlawrev-3683	629	49	to	to	PART
inlawrev-3683	629	50	suspend	suspend	VERB
inlawrev-3683	629	51	or	or	CCONJ
inlawrev-3683	629	52	revoke	revoke	VERB
inlawrev-3683	629	53	a	a	DET
inlawrev-3683	629	54	tobacco	tobacco	NOUN
inlawrev-3683	629	55	product	product	NOUN
inlawrev-3683	629	56	distributor	distributor	NOUN
inlawrev-3683	629	57	's	's	PART
inlawrev-3683	629	58	license	license	NOUN
inlawrev-3683	629	59	for	for	ADP
inlawrev-3683	629	60	any	any	DET
inlawrev-3683	629	61	failure	failure	NOUN
inlawrev-3683	629	62	to	to	PART
inlawrev-3683	629	63	provide	provide	VERB
inlawrev-3683	629	64	a	a	DET
inlawrev-3683	629	65	retailer	retailer	NOUN
inlawrev-3683	629	66	with	with	ADP
inlawrev-3683	629	67	an	an	DET
inlawrev-3683	629	68	invoice	invoice	NOUN
inlawrev-3683	629	69	and/or	and/or	CCONJ
inlawrev-3683	629	70	duplicate	duplicate	VERB
inlawrev-3683	629	71	in	in	ADP
inlawrev-3683	629	72	accordance	accordance	NOUN
inlawrev-3683	629	73	with	with	ADP
inlawrev-3683	629	74	the	the	DET
inlawrev-3683	629	75	above.^'^	above.^'^	PROPN
inlawrev-3683	629	76	j.	j.	PROPN
inlawrev-3683	629	77	tax	tax	PROPN
inlawrev-3683	629	78	administration	administration	PROPN
inlawrev-3683	629	79	the	the	DET
inlawrev-3683	629	80	general	general	PROPN
inlawrev-3683	629	81	assembly	assembly	NOUN
inlawrev-3683	629	82	provided	provide	VERB
inlawrev-3683	629	83	that	that	SCONJ
inlawrev-3683	629	84	if	if	SCONJ
inlawrev-3683	629	85	a	a	DET
inlawrev-3683	629	86	county	county	NOUN
inlawrev-3683	629	87	collects	collect	VERB
inlawrev-3683	629	88	the	the	DET
inlawrev-3683	629	89	innkeepers	innkeeper	NOUN
inlawrev-3683	629	90	'	'	PART
inlawrev-3683	629	91	tax	tax	NOUN
inlawrev-3683	629	92	,	,	PUNCT
inlawrev-3683	629	93	then	then	ADV
inlawrev-3683	629	94	the	the	DET
inlawrev-3683	629	95	county	county	NOUN
inlawrev-3683	629	96	treasurer	treasurer	NOUN
inlawrev-3683	629	97	has	have	VERB
inlawrev-3683	629	98	concurrent	concurrent	ADJ
inlawrev-3683	629	99	jurisdiction	jurisdiction	NOUN
inlawrev-3683	629	100	with	with	ADP
inlawrev-3683	629	101	the	the	DET
inlawrev-3683	629	102	department	department	NOUN
inlawrev-3683	629	103	concerning	concern	VERB
inlawrev-3683	629	104	audits	audits	NOUN
inlawrev-3683	629	105	,	,	PUNCT
inlawrev-3683	629	106	enforcement	enforcement	NOUN
inlawrev-3683	629	107	powers	power	NOUN
inlawrev-3683	629	108	,	,	PUNCT
inlawrev-3683	629	109	and	and	CCONJ
inlawrev-3683	629	110	the	the	DET
inlawrev-3683	629	111	authority	authority	NOUN
inlawrev-3683	629	112	to	to	PART
inlawrev-3683	629	113	recover	recover	VERB
inlawrev-3683	629	114	court	court	NOUN
inlawrev-3683	629	115	costs	cost	NOUN
inlawrev-3683	629	116	and	and	CCONJ
inlawrev-3683	629	117	fees.^^^	fees.^^^	VERB
inlawrev-3683	629	118	it	it	PRON
inlawrev-3683	629	119	also	also	ADV
inlawrev-3683	629	120	provided	provide	VERB
inlawrev-3683	629	121	that	that	SCONJ
inlawrev-3683	629	122	if	if	SCONJ
inlawrev-3683	629	123	the	the	DET
inlawrev-3683	629	124	department	department	NOUN
inlawrev-3683	629	125	determines	determine	VERB
inlawrev-3683	629	126	that	that	SCONJ
inlawrev-3683	629	127	a	a	DET
inlawrev-3683	629	128	proposed	propose	VERB
inlawrev-3683	629	129	assessment	assessment	NOUN
inlawrev-3683	629	130	includes	include	VERB
inlawrev-3683	629	131	an	an	DET
inlawrev-3683	629	132	individual	individual	NOUN
inlawrev-3683	629	133	who	who	PRON
inlawrev-3683	629	134	is	be	AUX
inlawrev-3683	629	135	not	not	PART
inlawrev-3683	629	136	responsible	responsible	ADJ
inlawrev-3683	629	137	for	for	ADP
inlawrev-3683	629	138	the	the	DET
inlawrev-3683	629	139	tax	tax	NOUN
inlawrev-3683	629	140	liability	liability	NOUN
inlawrev-3683	629	141	,	,	PUNCT
inlawrev-3683	629	142	a	a	DET
inlawrev-3683	629	143	new	new	ADJ
inlawrev-3683	629	144	assessment	assessment	NOUN
inlawrev-3683	629	145	may	may	AUX
inlawrev-3683	629	146	be	be	AUX
inlawrev-3683	629	147	issued	issue	VERB
inlawrev-3683	629	148	naming	name	VERB
inlawrev-3683	629	149	the	the	DET
inlawrev-3683	629	150	taxpayer	taxpayer	NOUN
inlawrev-3683	629	151	that	that	PRON
inlawrev-3683	629	152	is	be	AUX
inlawrev-3683	629	153	responsible	responsible	ADJ
inlawrev-3683	629	154	for	for	ADP
inlawrev-3683	629	155	the	the	DET
inlawrev-3683	629	156	liability	liability	NOUN
inlawrev-3683	629	157	,	,	PUNCT
inlawrev-3683	629	158	and	and	CCONJ
inlawrev-3683	629	159	,	,	PUNCT
inlawrev-3683	629	160	further	far	ADV
inlawrev-3683	629	161	,	,	PUNCT
inlawrev-3683	629	162	that	that	SCONJ
inlawrev-3683	629	163	the	the	DET
inlawrev-3683	629	164	time	time	NOUN
inlawrev-3683	629	165	limitation	limitation	NOUN
inlawrev-3683	629	166	for	for	ADP
inlawrev-3683	629	167	issuing	issue	VERB
inlawrev-3683	629	168	assessments	assessment	NOUN
inlawrev-3683	629	169	does	do	AUX
inlawrev-3683	629	170	not	not	PART
inlawrev-3683	629	171	apply	apply	VERB
inlawrev-3683	629	172	to	to	ADP
inlawrev-3683	629	173	this	this	DET
inlawrev-3683	629	174	section	section	NOUN
inlawrev-3683	629	175	.	.	PUNCT
inlawrev-3683	630	1	^^	^^	PUNCT
inlawrev-3683	630	2	'	'	PUNCT
inlawrev-3683	630	3	the	the	DET
inlawrev-3683	630	4	general	general	ADJ
inlawrev-3683	630	5	assembly	assembly	NOUN
inlawrev-3683	630	6	eliminated	eliminate	VERB
inlawrev-3683	630	7	the	the	DET
inlawrev-3683	630	8	requirement	requirement	NOUN
inlawrev-3683	630	9	imposed	impose	VERB
inlawrev-3683	630	10	upon	upon	SCONJ
inlawrev-3683	630	11	the	the	DET
inlawrev-3683	630	12	department	department	NOUN
inlawrev-3683	630	13	to	to	PART
inlawrev-3683	630	14	request	request	VERB
inlawrev-3683	630	15	vehicle	vehicle	NOUN
inlawrev-3683	630	16	ownership	ownership	NOUN
inlawrev-3683	630	17	and	and	CCONJ
inlawrev-3683	630	18	registration	registration	NOUN
inlawrev-3683	630	19	information	information	NOUN
inlawrev-3683	630	20	on	on	ADP
inlawrev-3683	630	21	the	the	DET
inlawrev-3683	630	22	income	income	NOUN
inlawrev-3683	630	23	tax	tax	NOUN
inlawrev-3683	630	24	returns	return	NOUN
inlawrev-3683	630	25	filed	file	VERB
inlawrev-3683	630	26	annually	annually	ADV
inlawrev-3683	630	27	by	by	ADP
inlawrev-3683	630	28	taxpayers.^^^	taxpayers.^^^	PROPN
inlawrev-3683	630	29	similarly	similarly	ADV
inlawrev-3683	630	30	,	,	PUNCT
inlawrev-3683	630	31	the	the	DET
inlawrev-3683	630	32	requirement	requirement	NOUN
inlawrev-3683	630	33	that	that	SCONJ
inlawrev-3683	630	34	the	the	DET
inlawrev-3683	630	35	department	department	NOUN
inlawrev-3683	630	36	notify	notify	VERB
inlawrev-3683	630	37	the	the	DET
inlawrev-3683	630	38	bureau	bureau	NOUN
inlawrev-3683	630	39	of	of	ADP
inlawrev-3683	630	40	motor	motor	NOUN
inlawrev-3683	630	41	vehicles	vehicle	NOUN
inlawrev-3683	630	42	concerning	concern	VERB
inlawrev-3683	630	43	auto	auto	NOUN
inlawrev-3683	630	44	excise	excise	NOUN
inlawrev-3683	630	45	tax	tax	NOUN
inlawrev-3683	630	46	evasion	evasion	NOUN
inlawrev-3683	630	47	from	from	ADP
inlawrev-3683	630	48	information	information	NOUN
inlawrev-3683	630	49	gathered	gather	VERB
inlawrev-3683	630	50	off	off	ADP
inlawrev-3683	630	51	annual	annual	ADJ
inlawrev-3683	630	52	tax	tax	NOUN
inlawrev-3683	630	53	returns	return	NOUN
inlawrev-3683	630	54	was	be	AUX
inlawrev-3683	630	55	eliminated.^	eliminated.^	ADJ
inlawrev-3683	630	56	"	"	PUNCT
inlawrev-3683	630	57	k	k	X
inlawrev-3683	630	58	,	,	PUNCT
inlawrev-3683	630	59	innkeepers	innkeeper	NOUN
inlawrev-3683	630	60	'	'	PART
inlawrev-3683	630	61	tax	tax	NOUN
inlawrev-3683	630	62	the	the	DET
inlawrev-3683	630	63	general	general	ADJ
inlawrev-3683	630	64	assembly	assembly	NOUN
inlawrev-3683	630	65	passed	pass	VERB
inlawrev-3683	630	66	a	a	DET
inlawrev-3683	630	67	number	number	NOUN
inlawrev-3683	630	68	of	of	ADP
inlawrev-3683	630	69	provisions	provision	NOUN
inlawrev-3683	630	70	which	which	PRON
inlawrev-3683	630	71	affect	affect	VERB
inlawrev-3683	630	72	the	the	DET
inlawrev-3683	630	73	imposition	imposition	NOUN
inlawrev-3683	630	74	of	of	ADP
inlawrev-3683	630	75	the	the	DET
inlawrev-3683	630	76	indiana	indiana	PROPN
inlawrev-3683	630	77	innkeepers	innkeeper	NOUN
inlawrev-3683	630	78	'	'	PART
inlawrev-3683	630	79	tax	tax	NOUN
inlawrev-3683	630	80	in	in	ADP
inlawrev-3683	630	81	indiana	indiana	PROPN
inlawrev-3683	630	82	.	.	PUNCT
inlawrev-3683	631	1	the	the	DET
inlawrev-3683	631	2	most	most	ADV
inlawrev-3683	631	3	important	important	ADJ
inlawrev-3683	631	4	of	of	ADP
inlawrev-3683	631	5	these	these	PRON
inlawrev-3683	631	6	amend	amend	VERB
inlawrev-3683	631	7	the	the	DET
inlawrev-3683	631	8	various	various	ADJ
inlawrev-3683	631	9	food	food	NOUN
inlawrev-3683	631	10	and	and	CCONJ
inlawrev-3683	631	11	beverage	beverage	NOUN
inlawrev-3683	631	12	tax	tax	NOUN
inlawrev-3683	631	13	statutes	statute	NOUN
inlawrev-3683	631	14	so	so	SCONJ
inlawrev-3683	631	15	as	as	SCONJ
inlawrev-3683	631	16	to	to	PART
inlawrev-3683	631	17	provide	provide	VERB
inlawrev-3683	631	18	a	a	DET
inlawrev-3683	631	19	definition	definition	NOUN
inlawrev-3683	631	20	of"food	of"food	NOUN
inlawrev-3683	631	21	sold	sell	VERB
inlawrev-3683	631	22	for	for	ADP
inlawrev-3683	631	23	a	a	PRON
inlawrev-3683	631	24	to	to	PART
inlawrev-3683	631	25	go	go	VERB
inlawrev-3683	631	26	or	or	CCONJ
inlawrev-3683	631	27	take	take	VERB
inlawrev-3683	631	28	out	out	ADP
inlawrev-3683	631	29	basis	basis	NOUN
inlawrev-3683	631	30	"	"	PUNCT
inlawrev-3683	631	31	which	which	PRON
inlawrev-3683	631	32	is	be	AUX
inlawrev-3683	631	33	consistent	consistent	ADJ
inlawrev-3683	631	34	with	with	ADP
inlawrev-3683	631	35	the	the	DET
inlawrev-3683	631	36	provisions	provision	NOUN
inlawrev-3683	631	37	which	which	PRON
inlawrev-3683	631	38	are	be	AUX
inlawrev-3683	631	39	now	now	ADV
inlawrev-3683	631	40	part	part	NOUN
inlawrev-3683	631	41	ofthe	ofthe	ADJ
inlawrev-3683	631	42	sales	sale	NOUN
inlawrev-3683	631	43	and	and	CCONJ
inlawrev-3683	631	44	use	use	VERB
inlawrev-3683	631	45	tax	tax	NOUN
inlawrev-3683	631	46	statutes.^^	statutes.^^	PRON
inlawrev-3683	631	47	"	"	PUNCT
inlawrev-3683	631	48	*	*	PUNCT
inlawrev-3683	631	49	also	also	ADV
inlawrev-3683	631	50	,	,	PUNCT
inlawrev-3683	631	51	the	the	DET
inlawrev-3683	631	52	knox	knox	PROPN
inlawrev-3683	631	53	county	county	PROPN
inlawrev-3683	631	54	innkeepers	innkeeper	NOUN
inlawrev-3683	631	55	'	'	PART
inlawrev-3683	631	56	tax	tax	NOUN
inlawrev-3683	631	57	was	be	AUX
inlawrev-3683	631	58	repealed	repeal	VERB
inlawrev-3683	631	59	and	and	CCONJ
inlawrev-3683	631	60	an	an	DET
inlawrev-3683	631	61	uncoded	uncoded	ADJ
inlawrev-3683	631	62	section	section	NOUN
inlawrev-3683	631	63	was	be	AUX
inlawrev-3683	631	64	added	add	VERB
inlawrev-3683	631	65	so	so	SCONJ
inlawrev-3683	631	66	that	that	SCONJ
inlawrev-3683	631	67	knox	knox	PROPN
inlawrev-3683	631	68	county	county	PROPN
inlawrev-3683	631	69	can	can	AUX
inlawrev-3683	631	70	continue	continue	VERB
inlawrev-3683	631	71	its	its	PRON
inlawrev-3683	631	72	tax	tax	NOUN
inlawrev-3683	631	73	under	under	ADP
inlawrev-3683	631	74	the	the	DET
inlawrev-3683	631	75	authority	authority	NOUN
inlawrev-3683	631	76	ofthe	ofthe	PROPN
inlawrev-3683	631	77	uniform	uniform	PROPN
inlawrev-3683	631	78	innkeepers	innkeeper	NOUN
inlawrev-3683	631	79	'	'	PART
inlawrev-3683	631	80	tax.^^^	tax.^^^	NOUN
inlawrev-3683	631	81	further	far	ADV
inlawrev-3683	631	82	,	,	PUNCT
inlawrev-3683	631	83	wayne	wayne	PROPN
inlawrev-3683	631	84	county	county	PROPN
inlawrev-3683	631	85	was	be	AUX
inlawrev-3683	631	86	granted	grant	VERB
inlawrev-3683	631	87	the	the	DET
inlawrev-3683	631	88	power	power	NOUN
inlawrev-3683	631	89	to	to	PART
inlawrev-3683	631	90	increase	increase	VERB
inlawrev-3683	631	91	its	its	PRON
inlawrev-3683	631	92	innkeepers	innkeeper	NOUN
inlawrev-3683	631	93	'	'	PART
inlawrev-3683	631	94	tax	tax	NOUN
inlawrev-3683	631	95	by	by	ADP
inlawrev-3683	631	96	1	1	NUM
inlawrev-3683	631	97	%	%	NOUN
inlawrev-3683	631	98	to	to	ADP
inlawrev-3683	631	99	a	a	DET
inlawrev-3683	631	100	maximum	maximum	NOUN
inlawrev-3683	631	101	of	of	ADP
inlawrev-3683	631	102	6%.^^^	6%.^^^	NUM
inlawrev-3683	631	103	218	218	NUM
inlawrev-3683	631	104	.	.	PUNCT
inlawrev-3683	632	1	see	see	VERB
inlawrev-3683	632	2	i	i	PRON
inlawrev-3683	632	3	d.	d.	PROPN
inlawrev-3683	632	4	§	§	PROPN
inlawrev-3683	632	5	6	6	NUM
inlawrev-3683	632	6	-	-	SYM
inlawrev-3683	632	7	7	7	NUM
inlawrev-3683	632	8	-	-	PUNCT
inlawrev-3683	632	9	1	1	NUM
inlawrev-3683	632	10	-	-	SYM
inlawrev-3683	632	11	18	18	NUM
inlawrev-3683	632	12	(	(	PUNCT
inlawrev-3683	632	13	eff	eff	PROPN
inlawrev-3683	632	14	.	.	PROPN
inlawrev-3683	633	1	july	july	PROPN
inlawrev-3683	633	2	1	1	NUM
inlawrev-3683	633	3	,	,	PUNCT
inlawrev-3683	633	4	2003	2003	NUM
inlawrev-3683	633	5	)	)	PUNCT
inlawrev-3683	633	6	.	.	PUNCT
inlawrev-3683	634	1	219	219	NUM
inlawrev-3683	634	2	.	.	PUNCT
inlawrev-3683	635	1	see	see	VERB
inlawrev-3683	635	2	i	i	PRON
inlawrev-3683	635	3	d.	d.	PROPN
inlawrev-3683	635	4	§	§	PROPN
inlawrev-3683	635	5	6	6	NUM
inlawrev-3683	635	6	-	-	SYM
inlawrev-3683	635	7	7	7	NUM
inlawrev-3683	635	8	-	-	PUNCT
inlawrev-3683	635	9	1	1	NUM
inlawrev-3683	635	10	-	-	SYM
inlawrev-3683	635	11	1	1	NUM
inlawrev-3683	635	12	1	1	NUM
inlawrev-3683	635	13	(	(	PUNCT
inlawrev-3683	635	14	eff	eff	PROPN
inlawrev-3683	635	15	.	.	PROPN
inlawrev-3683	636	1	july	july	PROPN
inlawrev-3683	636	2	1	1	NUM
inlawrev-3683	636	3	,	,	PUNCT
inlawrev-3683	636	4	2003	2003	NUM
inlawrev-3683	636	5	)	)	PUNCT
inlawrev-3683	636	6	.	.	PUNCT
inlawrev-3683	637	1	220	220	X
inlawrev-3683	637	2	.	.	PUNCT
inlawrev-3683	638	1	see	see	VERB
inlawrev-3683	639	1	i	i	PROPN
inlawrev-3683	639	2	d	d	PROPN
inlawrev-3683	639	3	§	§	PROPN
inlawrev-3683	639	4	6	6	NUM
inlawrev-3683	639	5	-	-	SYM
inlawrev-3683	639	6	8.1	8.1	NUM
inlawrev-3683	639	7	-	-	PUNCT
inlawrev-3683	639	8	3	3	NUM
inlawrev-3683	639	9	-	-	SYM
inlawrev-3683	639	10	12	12	NUM
inlawrev-3683	639	11	(	(	PUNCT
inlawrev-3683	639	12	eff	eff	PROPN
inlawrev-3683	639	13	.	.	PROPN
inlawrev-3683	640	1	july	july	PROPN
inlawrev-3683	640	2	1	1	NUM
inlawrev-3683	640	3	,	,	PUNCT
inlawrev-3683	640	4	2003	2003	NUM
inlawrev-3683	640	5	)	)	PUNCT
inlawrev-3683	640	6	.	.	PUNCT
inlawrev-3683	641	1	221	221	NUM
inlawrev-3683	641	2	.	.	PUNCT
inlawrev-3683	642	1	see	see	VERB
inlawrev-3683	642	2	i	i	PRON
inlawrev-3683	642	3	d.	d.	PROPN
inlawrev-3683	642	4	§	§	PROPN
inlawrev-3683	642	5	6	6	NUM
inlawrev-3683	642	6	-	-	SYM
inlawrev-3683	642	7	8.1	8.1	NUM
inlawrev-3683	642	8	-	-	PUNCT
inlawrev-3683	642	9	5	5	NUM
inlawrev-3683	642	10	-	-	SYM
inlawrev-3683	642	11	2.5	2.5	NUM
inlawrev-3683	642	12	(	(	PUNCT
inlawrev-3683	642	13	eff	eff	PROPN
inlawrev-3683	642	14	.	.	PROPN
inlawrev-3683	643	1	july	july	PROPN
inlawrev-3683	643	2	1	1	NUM
inlawrev-3683	643	3	,	,	PUNCT
inlawrev-3683	643	4	2003	2003	NUM
inlawrev-3683	643	5	)	)	PUNCT
inlawrev-3683	643	6	.	.	PUNCT
inlawrev-3683	644	1	this	this	DET
inlawrev-3683	644	2	provision	provision	NOUN
inlawrev-3683	644	3	is	be	AUX
inlawrev-3683	644	4	also	also	ADV
inlawrev-3683	644	5	known	know	VERB
inlawrev-3683	644	6	as	as	ADP
inlawrev-3683	644	7	the	the	DET
inlawrev-3683	644	8	"	"	PUNCT
inlawrev-3683	644	9	innocent	innocent	ADJ
inlawrev-3683	644	10	spouse	spouse	NOUN
inlawrev-3683	644	11	"	"	PUNCT
inlawrev-3683	644	12	provision	provision	NOUN
inlawrev-3683	644	13	.	.	PUNCT
inlawrev-3683	645	1	222	222	X
inlawrev-3683	645	2	.	.	PUNCT
inlawrev-3683	646	1	see	see	VERB
inlawrev-3683	647	1	i	i	PROPN
inlawrev-3683	647	2	d	d	PROPN
inlawrev-3683	647	3	§	§	PROPN
inlawrev-3683	647	4	6	6	NUM
inlawrev-3683	647	5	-	-	SYM
inlawrev-3683	647	6	8.1	8.1	NUM
inlawrev-3683	647	7	-	-	PUNCT
inlawrev-3683	647	8	6	6	NUM
inlawrev-3683	647	9	-	-	SYM
inlawrev-3683	647	10	5	5	NUM
inlawrev-3683	647	11	(	(	PUNCT
inlawrev-3683	647	12	eff	eff	PROPN
inlawrev-3683	647	13	.	.	PROPN
inlawrev-3683	648	1	july	july	PROPN
inlawrev-3683	648	2	1	1	NUM
inlawrev-3683	648	3	,	,	PUNCT
inlawrev-3683	648	4	2003	2003	NUM
inlawrev-3683	648	5	)	)	PUNCT
inlawrev-3683	648	6	.	.	PUNCT
inlawrev-3683	649	1	223	223	NUM
inlawrev-3683	649	2	.	.	PUNCT
inlawrev-3683	650	1	see	see	VERB
inlawrev-3683	651	1	i	i	PROPN
inlawrev-3683	651	2	d	d	PROPN
inlawrev-3683	651	3	§	§	PROPN
inlawrev-3683	651	4	6	6	NUM
inlawrev-3683	651	5	-	-	SYM
inlawrev-3683	651	6	8.1	8.1	NUM
inlawrev-3683	651	7	-	-	PUNCT
inlawrev-3683	651	8	7	7	NUM
inlawrev-3683	651	9	-	-	SYM
inlawrev-3683	651	10	1	1	NUM
inlawrev-3683	651	11	(	(	PUNCT
inlawrev-3683	651	12	eff	eff	PROPN
inlawrev-3683	651	13	.	.	PROPN
inlawrev-3683	652	1	july	july	PROPN
inlawrev-3683	652	2	1	1	NUM
inlawrev-3683	652	3	,	,	PUNCT
inlawrev-3683	652	4	2003	2003	NUM
inlawrev-3683	652	5	)	)	PUNCT
inlawrev-3683	652	6	.	.	PUNCT
inlawrev-3683	653	1	224	224	NUM
inlawrev-3683	653	2	.	.	PUNCT
inlawrev-3683	654	1	see	see	VERB
inlawrev-3683	655	1	i	i	PROPN
inlawrev-3683	655	2	d	d	PROPN
inlawrev-3683	655	3	§	§	PROPN
inlawrev-3683	655	4	6	6	NUM
inlawrev-3683	655	5	-	-	SYM
inlawrev-3683	655	6	9	9	NUM
inlawrev-3683	655	7	-	-	PUNCT
inlawrev-3683	655	8	12	12	NUM
inlawrev-3683	655	9	-	-	SYM
inlawrev-3683	655	10	3	3	NUM
inlawrev-3683	655	11	;	;	PUNCT
inlawrev-3683	655	12	§	§	PROPN
inlawrev-3683	655	13	6	6	NUM
inlawrev-3683	655	14	-	-	SYM
inlawrev-3683	655	15	9	9	NUM
inlawrev-3683	655	16	-	-	PUNCT
inlawrev-3683	655	17	20	20	NUM
inlawrev-3683	655	18	-	-	SYM
inlawrev-3683	655	19	4	4	NUM
inlawrev-3683	655	20	;	;	PUNCT
inlawrev-3683	655	21	ic	ic	PROPN
inlawrev-3683	655	22	6	6	NUM
inlawrev-3683	655	23	-	-	SYM
inlawrev-3683	655	24	9	9	NUM
inlawrev-3683	655	25	-	-	PUNCT
inlawrev-3683	655	26	21	21	NUM
inlawrev-3683	655	27	-	-	SYM
inlawrev-3683	655	28	4	4	NUM
inlawrev-3683	655	29	;	;	PUNCT
inlawrev-3683	655	30	§	§	PROPN
inlawrev-3683	655	31	6	6	NUM
inlawrev-3683	655	32	-	-	SYM
inlawrev-3683	655	33	9	9	NUM
inlawrev-3683	655	34	-	-	PUNCT
inlawrev-3683	655	35	23	23	NUM
inlawrev-3683	655	36	-	-	SYM
inlawrev-3683	655	37	4	4	NUM
inlawrev-3683	655	38	;	;	PUNCT
inlawrev-3683	655	39	§	§	PROPN
inlawrev-3683	655	40	6	6	NUM
inlawrev-3683	655	41	-	-	SYM
inlawrev-3683	655	42	9	9	NUM
inlawrev-3683	655	43	-	-	PUNCT
inlawrev-3683	655	44	14	14	NUM
inlawrev-3683	655	45	-	-	SYM
inlawrev-3683	655	46	4	4	NUM
inlawrev-3683	655	47	;	;	PUNCT
inlawrev-3683	655	48	§	§	PROPN
inlawrev-3683	655	49	6	6	NUM
inlawrev-3683	655	50	-	-	SYM
inlawrev-3683	655	51	9	9	NUM
inlawrev-3683	655	52	-	-	PUNCT
inlawrev-3683	655	53	25	25	NUM
inlawrev-3683	655	54	-	-	PUNCT
inlawrev-3683	655	55	4	4	NUM
inlawrev-3683	655	56	;	;	PUNCT
inlawrev-3683	655	57	§	§	PROPN
inlawrev-3683	655	58	6	6	NUM
inlawrev-3683	655	59	-	-	SYM
inlawrev-3683	655	60	9	9	NUM
inlawrev-3683	655	61	-	-	PUNCT
inlawrev-3683	655	62	267	267	NUM
inlawrev-3683	655	63	;	;	PUNCT
inlawrev-3683	655	64	§	§	PROPN
inlawrev-3683	655	65	6	6	NUM
inlawrev-3683	655	66	-	-	SYM
inlawrev-3683	655	67	9	9	NUM
inlawrev-3683	655	68	-	-	PUNCT
inlawrev-3683	655	69	27	27	NUM
inlawrev-3683	655	70	-	-	SYM
inlawrev-3683	655	71	4	4	NUM
inlawrev-3683	655	72	;	;	PUNCT
inlawrev-3683	655	73	§	§	PROPN
inlawrev-3683	655	74	6	6	NUM
inlawrev-3683	655	75	-	-	SYM
inlawrev-3683	655	76	9	9	NUM
inlawrev-3683	655	77	-	-	PUNCT
inlawrev-3683	655	78	33	33	NUM
inlawrev-3683	655	79	-	-	SYM
inlawrev-3683	655	80	4	4	NUM
inlawrev-3683	655	81	(	(	PUNCT
inlawrev-3683	655	82	eff	eff	PROPN
inlawrev-3683	655	83	jan	jan	PROPN
inlawrev-3683	655	84	.	.	PROPN
inlawrev-3683	655	85	1	1	NUM
inlawrev-3683	655	86	,	,	PUNCT
inlawrev-3683	655	87	2004	2004	NUM
inlawrev-3683	655	88	)	)	PUNCT
inlawrev-3683	655	89	225	225	NUM
inlawrev-3683	655	90	.	.	PUNCT
inlawrev-3683	656	1	see	see	VERB
inlawrev-3683	657	1	i	i	PROPN
inlawrev-3683	657	2	d	d	PROPN
inlawrev-3683	657	3	§	§	PROPN
inlawrev-3683	657	4	6	6	NUM
inlawrev-3683	657	5	-	-	SYM
inlawrev-3683	657	6	9	9	NUM
inlawrev-3683	657	7	-	-	SYM
inlawrev-3683	657	8	5	5	NUM
inlawrev-3683	657	9	(	(	PUNCT
inlawrev-3683	657	10	eff	eff	PROPN
inlawrev-3683	657	11	.	.	PROPN
inlawrev-3683	658	1	july	july	PROPN
inlawrev-3683	658	2	1	1	NUM
inlawrev-3683	658	3	,	,	PUNCT
inlawrev-3683	658	4	2003	2003	NUM
inlawrev-3683	658	5	)	)	PUNCT
inlawrev-3683	658	6	.	.	PUNCT
inlawrev-3683	659	1	226	226	NUM
inlawrev-3683	659	2	.	.	PUNCT
inlawrev-3683	660	1	see	see	VERB
inlawrev-3683	660	2	i	i	PRON
inlawrev-3683	660	3	d.	d.	PROPN
inlawrev-3683	660	4	§	§	PROPN
inlawrev-3683	660	5	6	6	NUM
inlawrev-3683	660	6	-	-	SYM
inlawrev-3683	660	7	9	9	NUM
inlawrev-3683	660	8	-	-	PUNCT
inlawrev-3683	660	9	10	10	NUM
inlawrev-3683	660	10	-	-	SYM
inlawrev-3683	660	11	6	6	NUM
inlawrev-3683	660	12	(	(	PUNCT
inlawrev-3683	660	13	eff	eff	PROPN
inlawrev-3683	660	14	.	.	PUNCT
inlawrev-3683	660	15	upon	upon	SCONJ
inlawrev-3683	660	16	passage	passage	NOUN
inlawrev-3683	660	17	)	)	PUNCT
inlawrev-3683	660	18	.	.	PUNCT
inlawrev-3683	661	1	1366	1366	NUM
inlawrev-3683	661	2	indiana	indiana	PROPN
inlawrev-3683	661	3	law	law	PROPN
inlawrev-3683	661	4	review	review	NOUN
inlawrev-3683	662	1	[	[	X
inlawrev-3683	662	2	vol	vol	NOUN
inlawrev-3683	662	3	.	.	PUNCT
inlawrev-3683	663	1	37:1343	37:1343	PROPN
inlawrev-3683	663	2	ii	ii	PROPN
inlawrev-3683	663	3	.	.	PUNCT
inlawrev-3683	664	1	indiana	indiana	PROPN
inlawrev-3683	664	2	tax	tax	PROPN
inlawrev-3683	664	3	court	court	NOUN
inlawrev-3683	664	4	opinions	opinion	NOUN
inlawrev-3683	664	5	and	and	CCONJ
inlawrev-3683	664	6	decisions	decision	NOUN
inlawrev-3683	664	7	during	during	ADP
inlawrev-3683	664	8	the	the	DET
inlawrev-3683	664	9	period	period	NOUN
inlawrev-3683	664	10	of	of	ADP
inlawrev-3683	664	11	october	october	PROPN
inlawrev-3683	664	12	1	1	NUM
inlawrev-3683	664	13	,	,	PUNCT
inlawrev-3683	664	14	2002	2002	NUM
inlawrev-3683	664	15	,	,	PUNCT
inlawrev-3683	664	16	to	to	ADP
inlawrev-3683	664	17	december	december	PROPN
inlawrev-3683	664	18	3	3	NUM
inlawrev-3683	664	19	1	1	NUM
inlawrev-3683	664	20	,	,	PUNCT
inlawrev-3683	664	21	2003	2003	NUM
inlawrev-3683	664	22	,	,	PUNCT
inlawrev-3683	664	23	the	the	DET
inlawrev-3683	664	24	tax	tax	NOUN
inlawrev-3683	664	25	court	court	NOUN
inlawrev-3683	664	26	issued	issue	VERB
inlawrev-3683	664	27	opinions	opinion	NOUN
inlawrev-3683	664	28	and	and	CCONJ
inlawrev-3683	664	29	decisions	decision	NOUN
inlawrev-3683	664	30	pertaining	pertain	VERB
inlawrev-3683	664	31	to	to	ADP
inlawrev-3683	664	32	a	a	DET
inlawrev-3683	664	33	variety	variety	NOUN
inlawrev-3683	664	34	of	of	ADP
inlawrev-3683	664	35	indiana	indiana	PROPN
inlawrev-3683	664	36	tax	tax	PROPN
inlawrev-3683	664	37	matters.^^^	matters.^^^	PROPN
inlawrev-3683	664	38	however	however	ADV
inlawrev-3683	664	39	,	,	PUNCT
inlawrev-3683	664	40	for	for	ADP
inlawrev-3683	664	41	the	the	DET
inlawrev-3683	664	42	most	most	ADJ
inlawrev-3683	664	43	part	part	NOUN
inlawrev-3683	664	44	,	,	PUNCT
inlawrev-3683	664	45	these	these	DET
inlawrev-3683	664	46	opinions	opinion	NOUN
inlawrev-3683	664	47	and	and	CCONJ
inlawrev-3683	664	48	decisions	decision	NOUN
inlawrev-3683	664	49	dealt	deal	VERB
inlawrev-3683	664	50	with	with	ADP
inlawrev-3683	664	51	real	real	ADJ
inlawrev-3683	664	52	property	property	NOUN
inlawrev-3683	664	53	taxes	taxis	NOUN
inlawrev-3683	664	54	.	.	PUNCT
inlawrev-3683	665	1	specifically	specifically	ADV
inlawrev-3683	665	2	,	,	PUNCT
inlawrev-3683	665	3	the	the	DET
inlawrev-3683	665	4	tax	tax	NOUN
inlawrev-3683	665	5	court	court	NOUN
inlawrev-3683	665	6	issued	issue	VERB
inlawrev-3683	665	7	forty	forty	NUM
inlawrev-3683	665	8	-	-	PUNCT
inlawrev-3683	665	9	two	two	NUM
inlawrev-3683	665	10	published	publish	VERB
inlawrev-3683	665	11	opinions	opinion	NOUN
inlawrev-3683	665	12	and	and	CCONJ
inlawrev-3683	665	13	decisions	decision	NOUN
inlawrev-3683	665	14	,	,	PUNCT
inlawrev-3683	665	15	twenty	twenty	NUM
inlawrev-3683	665	16	-	-	PUNCT
inlawrev-3683	665	17	six	six	NUM
inlawrev-3683	665	18	of	of	ADP
inlawrev-3683	665	19	which	which	PRON
inlawrev-3683	665	20	dealt	deal	VERB
inlawrev-3683	665	21	with	with	ADP
inlawrev-3683	665	22	indiana	indiana	PROPN
inlawrev-3683	665	23	real	real	ADJ
inlawrev-3683	665	24	property	property	NOUN
inlawrev-3683	665	25	tax	tax	NOUN
inlawrev-3683	665	26	matters	matter	NOUN
inlawrev-3683	665	27	.	.	PUNCT
inlawrev-3683	666	1	the	the	DET
inlawrev-3683	666	2	remaining	remain	VERB
inlawrev-3683	666	3	sixteen	sixteen	NUM
inlawrev-3683	666	4	cases	case	NOUN
inlawrev-3683	666	5	are	be	AUX
inlawrev-3683	666	6	divided	divide	VERB
inlawrev-3683	666	7	as	as	SCONJ
inlawrev-3683	666	8	follows	follow	VERB
inlawrev-3683	666	9	:	:	PUNCT
inlawrev-3683	666	10	two	two	NUM
inlawrev-3683	666	11	cases	case	NOUN
inlawrev-3683	666	12	involve	involve	VERB
inlawrev-3683	666	13	the	the	DET
inlawrev-3683	666	14	indiana	indiana	PROPN
inlawrev-3683	666	15	tangible	tangible	ADJ
inlawrev-3683	666	16	personal	personal	ADJ
inlawrev-3683	666	17	property	property	NOUN
inlawrev-3683	666	18	tax	tax	NOUN
inlawrev-3683	666	19	;	;	PUNCT
inlawrev-3683	666	20	seven	seven	NUM
inlawrev-3683	666	21	cases	case	NOUN
inlawrev-3683	666	22	involve	involve	VERB
inlawrev-3683	666	23	the	the	DET
inlawrev-3683	666	24	indiana	indiana	PROPN
inlawrev-3683	666	25	sales	sale	NOUN
inlawrev-3683	666	26	and	and	CCONJ
inlawrev-3683	666	27	use	use	VERB
inlawrev-3683	666	28	taxes	taxis	NOUN
inlawrev-3683	666	29	;	;	PUNCT
inlawrev-3683	666	30	five	five	NUM
inlawrev-3683	666	31	cases	case	NOUN
inlawrev-3683	666	32	involve	involve	VERB
inlawrev-3683	666	33	the	the	DET
inlawrev-3683	666	34	indiana	indiana	PROPN
inlawrev-3683	666	35	income	income	NOUN
inlawrev-3683	666	36	tax	tax	NOUN
inlawrev-3683	666	37	;	;	PUNCT
inlawrev-3683	666	38	one	one	NUM
inlawrev-3683	666	39	case	case	NOUN
inlawrev-3683	666	40	involves	involve	VERB
inlawrev-3683	666	41	the	the	DET
inlawrev-3683	666	42	indiana	indiana	NOUN
inlawrev-3683	666	43	withholding	withholding	NOUN
inlawrev-3683	666	44	tax	tax	NOUN
inlawrev-3683	666	45	;	;	PUNCT
inlawrev-3683	666	46	and	and	CCONJ
inlawrev-3683	666	47	one	one	NUM
inlawrev-3683	666	48	case	case	NOUN
inlawrev-3683	666	49	involves	involve	VERB
inlawrev-3683	666	50	the	the	DET
inlawrev-3683	666	51	controlled	control	VERB
inlawrev-3683	666	52	substance	substance	NOUN
inlawrev-3683	666	53	excise	excise	NOUN
inlawrev-3683	666	54	tax	tax	NOUN
inlawrev-3683	666	55	.	.	PUNCT
inlawrev-3683	667	1	each	each	DET
inlawrev-3683	667	2	opinion	opinion	NOUN
inlawrev-3683	667	3	and	and	CCONJ
inlawrev-3683	667	4	decision	decision	NOUN
inlawrev-3683	667	5	is	be	AUX
inlawrev-3683	667	6	summarized	summarize	VERB
inlawrev-3683	667	7	separately	separately	ADV
inlawrev-3683	667	8	below	below	ADV
inlawrev-3683	667	9	.	.	PUNCT
inlawrev-3683	668	1	whenever	whenever	SCONJ
inlawrev-3683	668	2	the	the	DET
inlawrev-3683	668	3	term	term	NOUN
inlawrev-3683	668	4	"	"	PUNCT
inlawrev-3683	668	5	state	state	NOUN
inlawrev-3683	668	6	board	board	NOUN
inlawrev-3683	668	7	"	"	PUNCT
inlawrev-3683	668	8	is	be	AUX
inlawrev-3683	668	9	hereinafter	hereinafter	NOUN
inlawrev-3683	668	10	used	use	VERB
inlawrev-3683	668	11	,	,	PUNCT
inlawrev-3683	668	12	such	such	ADJ
inlawrev-3683	668	13	term	term	NOUN
inlawrev-3683	668	14	shall	shall	AUX
inlawrev-3683	668	15	refer	refer	VERB
inlawrev-3683	668	16	to	to	ADP
inlawrev-3683	668	17	the	the	DET
inlawrev-3683	668	18	indiana	indiana	PROPN
inlawrev-3683	668	19	state	state	PROPN
inlawrev-3683	668	20	board	board	PROPN
inlawrev-3683	668	21	of	of	ADP
inlawrev-3683	668	22	tax	tax	NOUN
inlawrev-3683	668	23	commissioners	commissioner	NOUN
inlawrev-3683	668	24	.	.	PUNCT
inlawrev-3683	669	1	whenever	whenever	SCONJ
inlawrev-3683	669	2	the	the	DET
inlawrev-3683	669	3	term	term	NOUN
inlawrev-3683	669	4	"	"	PUNCT
inlawrev-3683	669	5	indiana	indiana	PROPN
inlawrev-3683	669	6	board	board	PROPN
inlawrev-3683	669	7	"	"	PUNCT
inlawrev-3683	669	8	is	be	AUX
inlawrev-3683	669	9	hereinafter	hereinafter	NOUN
inlawrev-3683	669	10	used	use	VERB
inlawrev-3683	669	11	,	,	PUNCT
inlawrev-3683	669	12	such	such	ADJ
inlawrev-3683	669	13	term	term	NOUN
inlawrev-3683	669	14	shall	shall	AUX
inlawrev-3683	669	15	refer	refer	VERB
inlawrev-3683	669	16	to	to	ADP
inlawrev-3683	669	17	the	the	DET
inlawrev-3683	669	18	indiana	indiana	PROPN
inlawrev-3683	669	19	board	board	PROPN
inlawrev-3683	669	20	oftax	oftax	PROPN
inlawrev-3683	669	21	review	review	PROPN
inlawrev-3683	669	22	.	.	PUNCT
inlawrev-3683	670	1	in	in	ADP
inlawrev-3683	670	2	such	such	ADJ
inlawrev-3683	670	3	opinions	opinion	NOUN
inlawrev-3683	670	4	,	,	PUNCT
inlawrev-3683	670	5	both	both	CCONJ
inlawrev-3683	670	6	the	the	DET
inlawrev-3683	670	7	term	term	NOUN
inlawrev-3683	670	8	"	"	PUNCT
inlawrev-3683	670	9	state	state	NOUN
inlawrev-3683	670	10	board	board	NOUN
inlawrev-3683	670	11	"	"	PUNCT
inlawrev-3683	670	12	and	and	CCONJ
inlawrev-3683	670	13	the	the	DET
inlawrev-3683	670	14	term	term	NOUN
inlawrev-3683	670	15	"	"	PUNCT
inlawrev-3683	670	16	indiana	indiana	PROPN
inlawrev-3683	670	17	board	board	PROPN
inlawrev-3683	670	18	"	"	PUNCT
inlawrev-3683	670	19	are	be	AUX
inlawrev-3683	670	20	used	use	VERB
inlawrev-3683	670	21	,	,	PUNCT
inlawrev-3683	670	22	because	because	SCONJ
inlawrev-3683	670	23	the	the	DET
inlawrev-3683	670	24	problem	problem	NOUN
inlawrev-3683	670	25	was	be	AUX
inlawrev-3683	670	26	first	first	ADV
inlawrev-3683	670	27	submitted	submit	VERB
inlawrev-3683	670	28	to	to	ADP
inlawrev-3683	670	29	the	the	DET
inlawrev-3683	670	30	state	state	NOUN
inlawrev-3683	670	31	board	board	NOUN
inlawrev-3683	670	32	,	,	PUNCT
inlawrev-3683	670	33	but	but	CCONJ
inlawrev-3683	670	34	by	by	ADP
inlawrev-3683	670	35	the	the	DET
inlawrev-3683	670	36	time	time	NOUN
inlawrev-3683	670	37	a	a	DET
inlawrev-3683	670	38	governmental	governmental	ADJ
inlawrev-3683	670	39	determination	determination	NOUN
inlawrev-3683	670	40	was	be	AUX
inlawrev-3683	670	41	made	make	VERB
inlawrev-3683	670	42	with	with	ADP
inlawrev-3683	670	43	respect	respect	NOUN
inlawrev-3683	670	44	to	to	ADP
inlawrev-3683	670	45	the	the	DET
inlawrev-3683	670	46	matter	matter	NOUN
inlawrev-3683	670	47	,	,	PUNCT
inlawrev-3683	670	48	the	the	DET
inlawrev-3683	670	49	state	state	NOUN
inlawrev-3683	670	50	board	board	NOUN
inlawrev-3683	670	51	had	have	AUX
inlawrev-3683	670	52	been	be	AUX
inlawrev-3683	670	53	replaced	replace	VERB
inlawrev-3683	670	54	by	by	ADP
inlawrev-3683	670	55	the	the	DET
inlawrev-3683	670	56	indiana	indiana	PROPN
inlawrev-3683	670	57	board	board	PROPN
inlawrev-3683	670	58	.	.	PUNCT
inlawrev-3683	671	1	a.	a.	PROPN
inlawrev-3683	671	2	indiana	indiana	PROPN
inlawrev-3683	671	3	property	property	NOUN
inlawrev-3683	671	4	taxes	taxis	NOUN
inlawrev-3683	671	5	—	—	PUNCT
inlawrev-3683	671	6	real	real	ADJ
inlawrev-3683	671	7	property	property	NOUN
inlawrev-3683	671	8	tax	tax	NOUN
inlawrev-3683	671	9	i.	i.	PROPN
inlawrev-3683	671	10	hamm	hamm	PROPN
inlawrev-3683	671	11	v.	v.	PROPN
inlawrev-3683	671	12	department	department	PROPN
inlawrev-3683	671	13	oflocal	oflocal	ADJ
inlawrev-3683	671	14	government	government	NOUN
inlawrev-3683	671	15	finance	finance	NOUN
inlawrev-3683	671	16	}	}	PUNCT
inlawrev-3683	671	17	^^—hamm	^^—hamm	PRON
inlawrev-3683	671	18	is	be	AUX
inlawrev-3683	671	19	the	the	DET
inlawrev-3683	671	20	owner	owner	NOUN
inlawrev-3683	671	21	of	of	ADP
inlawrev-3683	671	22	residential	residential	ADJ
inlawrev-3683	671	23	property	property	NOUN
inlawrev-3683	671	24	in	in	ADP
inlawrev-3683	671	25	the	the	DET
inlawrev-3683	671	26	eagle	eagle	PROPN
inlawrev-3683	671	27	ridge	ridge	PROPN
inlawrev-3683	671	28	subdivision	subdivision	NOUN
inlawrev-3683	671	29	located	locate	VERB
inlawrev-3683	671	30	in	in	ADP
inlawrev-3683	671	31	marion	marion	PROPN
inlawrev-3683	671	32	county	county	PROPN
inlawrev-3683	671	33	,	,	PUNCT
inlawrev-3683	671	34	indiana.^^^	indiana.^^^	PROPN
inlawrev-3683	671	35	hamm	hamm	PROPN
inlawrev-3683	671	36	appealed	appeal	VERB
inlawrev-3683	671	37	his	his	PRON
inlawrev-3683	671	38	assessment	assessment	NOUN
inlawrev-3683	671	39	for	for	ADP
inlawrev-3683	671	40	the	the	DET
inlawrev-3683	671	41	1995	1995	NUM
inlawrev-3683	671	42	tax	tax	NOUN
inlawrev-3683	671	43	year	year	NOUN
inlawrev-3683	671	44	assessing	assess	VERB
inlawrev-3683	671	45	his	his	PRON
inlawrev-3683	671	46	neighborhood	neighborhood	NOUN
inlawrev-3683	671	47	desirability	desirability	NOUN
inlawrev-3683	671	48	rating	rating	NOUN
inlawrev-3683	671	49	as	as	ADP
inlawrev-3683	671	50	"	"	PUNCT
inlawrev-3683	671	51	excellent	excellent	ADJ
inlawrev-3683	671	52	.	.	PUNCT
inlawrev-3683	671	53	"	"	PUNCT
inlawrev-3683	672	1	the	the	DET
inlawrev-3683	672	2	marion	marion	PROPN
inlawrev-3683	672	3	county	county	PROPN
inlawrev-3683	672	4	board	board	PROPN
inlawrev-3683	672	5	of	of	ADP
inlawrev-3683	672	6	review	review	NOUN
inlawrev-3683	672	7	denied	deny	VERB
inlawrev-3683	672	8	hamm	hamm	PROPN
inlawrev-3683	672	9	's	's	PART
inlawrev-3683	672	10	claim	claim	NOUN
inlawrev-3683	672	11	;	;	PUNCT
inlawrev-3683	672	12	and	and	CCONJ
inlawrev-3683	672	13	,	,	PUNCT
inlawrev-3683	672	14	thereafter	thereafter	ADV
inlawrev-3683	672	15	,	,	PUNCT
inlawrev-3683	672	16	hamm	hamm	PROPN
inlawrev-3683	672	17	filed	file	VERB
inlawrev-3683	672	18	form	form	NOUN
inlawrev-3683	672	19	131	131	NUM
inlawrev-3683	672	20	petition	petition	NOUN
inlawrev-3683	672	21	for	for	ADP
inlawrev-3683	672	22	review	review	NOUN
inlawrev-3683	672	23	of	of	ADP
inlawrev-3683	672	24	assessment	assessment	NOUN
inlawrev-3683	672	25	with	with	ADP
inlawrev-3683	672	26	the	the	DET
inlawrev-3683	672	27	state	state	NOUN
inlawrev-3683	672	28	board	board	PROPN
inlawrev-3683	672	29	.	.	PUNCT
inlawrev-3683	673	1	the	the	DET
inlawrev-3683	673	2	state	state	PROPN
inlawrev-3683	673	3	board	board	NOUN
inlawrev-3683	673	4	denied	deny	VERB
inlawrev-3683	673	5	hamm	hamm	PROPN
inlawrev-3683	673	6	's	's	PART
inlawrev-3683	673	7	claim	claim	NOUN
inlawrev-3683	673	8	and	and	CCONJ
inlawrev-3683	673	9	hamm	hamm	PROPN
inlawrev-3683	673	10	initiated	initiate	VERB
inlawrev-3683	673	11	an	an	DET
inlawrev-3683	673	12	original	original	ADJ
inlawrev-3683	673	13	tax	tax	NOUN
inlawrev-3683	673	14	appeal	appeal	NOUN
inlawrev-3683	673	15	on	on	ADP
inlawrev-3683	673	16	june	june	PROPN
inlawrev-3683	673	17	1	1	NUM
inlawrev-3683	673	18	,	,	PUNCT
inlawrev-3683	673	19	1	1	NUM
inlawrev-3683	673	20	999.^^	999.^^	NUM
inlawrev-3683	673	21	°	°	NOUN
inlawrev-3683	674	1	hamm	hamm	PROPN
inlawrev-3683	674	2	's	's	PART
inlawrev-3683	674	3	argument	argument	NOUN
inlawrev-3683	674	4	was	be	AUX
inlawrev-3683	674	5	that	that	DET
inlawrev-3683	674	6	noise	noise	NOUN
inlawrev-3683	674	7	,	,	PUNCT
inlawrev-3683	674	8	a	a	DET
inlawrev-3683	674	9	lack	lack	NOUN
inlawrev-3683	674	10	of	of	ADP
inlawrev-3683	674	11	adequate	adequate	ADJ
inlawrev-3683	674	12	infrastructure	infrastructure	NOUN
inlawrev-3683	674	13	,	,	PUNCT
inlawrev-3683	674	14	a	a	DET
inlawrev-3683	674	15	difficult	difficult	ADJ
inlawrev-3683	674	16	-	-	PUNCT
inlawrev-3683	674	17	to	to	ADP
inlawrev-3683	674	18	-	-	PUNCT
inlawrev-3683	674	19	access	access	NOUN
inlawrev-3683	674	20	location	location	NOUN
inlawrev-3683	674	21	,	,	PUNCT
inlawrev-3683	674	22	and	and	CCONJ
inlawrev-3683	674	23	destructive	destructive	ADJ
inlawrev-3683	674	24	wildlife	wildlife	NOUN
inlawrev-3683	674	25	rendered	render	VERB
inlawrev-3683	674	26	a	a	DET
inlawrev-3683	674	27	rating	rating	NOUN
inlawrev-3683	674	28	of	of	ADP
inlawrev-3683	674	29	"	"	PUNCT
inlawrev-3683	674	30	excellenf	excellenf	NOUN
inlawrev-3683	674	31	for	for	ADP
inlawrev-3683	674	32	his	his	PRON
inlawrev-3683	674	33	neighborhood	neighborhood	NOUN
inlawrev-3683	674	34	improper.^^	improper.^^	NOUN
inlawrev-3683	674	35	'	'	PUNCT
inlawrev-3683	675	1	the	the	DET
inlawrev-3683	675	2	state	state	NOUN
inlawrev-3683	675	3	board	board	NOUN
inlawrev-3683	675	4	countered	counter	VERB
inlawrev-3683	675	5	hamm	hamm	PROPN
inlawrev-3683	675	6	's	's	PART
inlawrev-3683	675	7	argument	argument	NOUN
inlawrev-3683	675	8	claiming	claim	VERB
inlawrev-3683	675	9	that	that	SCONJ
inlawrev-3683	675	10	other	other	ADJ
inlawrev-3683	675	11	features	feature	NOUN
inlawrev-3683	675	12	of	of	ADP
inlawrev-3683	675	13	the	the	DET
inlawrev-3683	675	14	neighborhood	neighborhood	NOUN
inlawrev-3683	675	15	are	be	AUX
inlawrev-3683	675	16	227	227	NUM
inlawrev-3683	675	17	.	.	PUNCT
inlawrev-3683	676	1	this	this	DET
inlawrev-3683	676	2	survey	survey	NOUN
inlawrev-3683	676	3	article	article	NOUN
inlawrev-3683	676	4	on	on	ADP
inlawrev-3683	676	5	recent	recent	ADJ
inlawrev-3683	676	6	developments	development	NOUN
inlawrev-3683	676	7	ofindiana	ofindiana	NOUN
inlawrev-3683	676	8	taxation	taxation	NOUN
inlawrev-3683	676	9	,	,	PUNCT
inlawrev-3683	676	10	published	publish	VERB
inlawrev-3683	676	11	annually	annually	ADV
inlawrev-3683	676	12	in	in	ADP
inlawrev-3683	676	13	the	the	DET
inlawrev-3683	676	14	indiana	indiana	PROPN
inlawrev-3683	676	15	law	law	PROPN
inlawrev-3683	676	16	review	review	NOUN
inlawrev-3683	676	17	,	,	PUNCT
inlawrev-3683	676	18	has	have	AUX
inlawrev-3683	676	19	previously	previously	ADV
inlawrev-3683	676	20	been	be	AUX
inlawrev-3683	676	21	updated	update	VERB
inlawrev-3683	676	22	on	on	ADP
inlawrev-3683	676	23	an	an	DET
inlawrev-3683	676	24	annual	annual	ADJ
inlawrev-3683	676	25	basis	basis	NOUN
inlawrev-3683	676	26	covering	cover	VERB
inlawrev-3683	676	27	all	all	DET
inlawrev-3683	676	28	developments	development	NOUN
inlawrev-3683	676	29	in	in	ADP
inlawrev-3683	676	30	indiana	indiana	PROPN
inlawrev-3683	676	31	taxation	taxation	NOUN
inlawrev-3683	676	32	for	for	ADP
inlawrev-3683	676	33	the	the	DET
inlawrev-3683	676	34	period	period	NOUN
inlawrev-3683	676	35	of	of	ADP
inlawrev-3683	676	36	october	october	PROPN
inlawrev-3683	676	37	i	i	PROPN
inlawrev-3683	676	38	,	,	PUNCT
inlawrev-3683	676	39	of	of	ADP
inlawrev-3683	676	40	year	year	NOUN
inlawrev-3683	676	41	before	before	ADP
inlawrev-3683	676	42	the	the	DET
inlawrev-3683	676	43	last	last	ADJ
inlawrev-3683	676	44	taxable	taxable	ADJ
inlawrev-3683	676	45	year	year	NOUN
inlawrev-3683	676	46	,	,	PUNCT
inlawrev-3683	676	47	to	to	ADP
inlawrev-3683	676	48	september	september	PROPN
inlawrev-3683	676	49	30	30	NUM
inlawrev-3683	676	50	,	,	PUNCT
inlawrev-3683	676	51	of	of	ADP
inlawrev-3683	676	52	the	the	DET
inlawrev-3683	676	53	last	last	ADJ
inlawrev-3683	676	54	taxable	taxable	ADJ
inlawrev-3683	676	55	year	year	NOUN
inlawrev-3683	676	56	.	.	PUNCT
inlawrev-3683	677	1	to	to	PART
inlawrev-3683	677	2	simplify	simplify	VERB
inlawrev-3683	677	3	the	the	DET
inlawrev-3683	677	4	note	note	NOUN
inlawrev-3683	677	5	writing	writing	NOUN
inlawrev-3683	677	6	process	process	NOUN
inlawrev-3683	677	7	,	,	PUNCT
inlawrev-3683	677	8	the	the	DET
inlawrev-3683	677	9	survey	survey	NOUN
inlawrev-3683	677	10	will	will	AUX
inlawrev-3683	677	11	now	now	ADV
inlawrev-3683	677	12	be	be	AUX
inlawrev-3683	677	13	based	base	VERB
inlawrev-3683	677	14	on	on	ADP
inlawrev-3683	677	15	a	a	DET
inlawrev-3683	677	16	calendar	calendar	NOUN
inlawrev-3683	677	17	year	year	NOUN
inlawrev-3683	677	18	.	.	PUNCT
inlawrev-3683	678	1	this	this	DET
inlawrev-3683	678	2	note	note	NOUN
inlawrev-3683	678	3	covers	cover	VERB
inlawrev-3683	678	4	all	all	DET
inlawrev-3683	678	5	indiana	indiana	PROPN
inlawrev-3683	678	6	tax	tax	NOUN
inlawrev-3683	678	7	developments	development	NOUN
inlawrev-3683	678	8	in	in	ADP
inlawrev-3683	678	9	the	the	DET
inlawrev-3683	678	10	indiana	indiana	PROPN
inlawrev-3683	678	11	general	general	PROPN
inlawrev-3683	678	12	assembly	assembly	PROPN
inlawrev-3683	678	13	and	and	CCONJ
inlawrev-3683	678	14	the	the	DET
inlawrev-3683	678	15	opinions	opinion	NOUN
inlawrev-3683	678	16	and	and	CCONJ
inlawrev-3683	678	17	decisions	decision	NOUN
inlawrev-3683	678	18	of	of	ADP
inlawrev-3683	678	19	the	the	DET
inlawrev-3683	678	20	indiana	indiana	PROPN
inlawrev-3683	678	21	tax	tax	PROPN
inlawrev-3683	678	22	court	court	NOUN
inlawrev-3683	678	23	from	from	ADP
inlawrev-3683	678	24	octot^er	octot^er	PROPN
inlawrev-3683	678	25	1	1	NUM
inlawrev-3683	678	26	,	,	PUNCT
inlawrev-3683	678	27	2002	2002	NUM
inlawrev-3683	678	28	,	,	PUNCT
inlawrev-3683	678	29	to	to	ADP
inlawrev-3683	678	30	december	december	PROPN
inlawrev-3683	678	31	31	31	NUM
inlawrev-3683	678	32	,	,	PUNCT
inlawrev-3683	678	33	2003	2003	NUM
inlawrev-3683	678	34	.	.	PUNCT
inlawrev-3683	679	1	future	future	ADJ
inlawrev-3683	679	2	articles	article	NOUN
inlawrev-3683	679	3	will	will	AUX
inlawrev-3683	679	4	cover	cover	VERB
inlawrev-3683	679	5	indiana	indiana	PROPN
inlawrev-3683	679	6	tax	tax	NOUN
inlawrev-3683	679	7	developments	development	NOUN
inlawrev-3683	679	8	for	for	ADP
inlawrev-3683	679	9	the	the	DET
inlawrev-3683	679	10	calendar	calendar	NOUN
inlawrev-3683	679	11	period	period	NOUN
inlawrev-3683	679	12	from	from	ADP
inlawrev-3683	679	13	january	january	PROPN
inlawrev-3683	679	14	1	1	NUM
inlawrev-3683	679	15	,	,	PUNCT
inlawrev-3683	679	16	of	of	ADP
inlawrev-3683	679	17	the	the	DET
inlawrev-3683	679	18	year	year	NOUN
inlawrev-3683	679	19	before	before	ADP
inlawrev-3683	679	20	the	the	DET
inlawrev-3683	679	21	last	last	ADJ
inlawrev-3683	679	22	taxable	taxable	ADJ
inlawrev-3683	679	23	year	year	NOUN
inlawrev-3683	679	24	,	,	PUNCT
inlawrev-3683	679	25	to	to	ADP
inlawrev-3683	679	26	december	december	PROPN
inlawrev-3683	679	27	31	31	NUM
inlawrev-3683	679	28	,	,	PUNCT
inlawrev-3683	679	29	of	of	ADP
inlawrev-3683	679	30	the	the	DET
inlawrev-3683	679	31	last	last	ADJ
inlawrev-3683	679	32	taxable	taxable	ADJ
inlawrev-3683	679	33	year	year	NOUN
inlawrev-3683	679	34	when	when	SCONJ
inlawrev-3683	679	35	looking	look	VERB
inlawrev-3683	679	36	back	back	ADV
inlawrev-3683	679	37	from	from	ADP
inlawrev-3683	679	38	the	the	DET
inlawrev-3683	679	39	year	year	NOUN
inlawrev-3683	679	40	in	in	ADP
inlawrev-3683	679	41	which	which	PRON
inlawrev-3683	679	42	the	the	DET
inlawrev-3683	679	43	article	article	NOUN
inlawrev-3683	679	44	is	be	AUX
inlawrev-3683	679	45	published	publish	VERB
inlawrev-3683	679	46	.	.	PUNCT
inlawrev-3683	680	1	228	228	NUM
inlawrev-3683	680	2	.	.	PUNCT
inlawrev-3683	681	1	788	788	NUM
inlawrev-3683	681	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	681	3	440	440	NUM
inlawrev-3683	681	4	(	(	PUNCT
inlawrev-3683	681	5	ind	ind	NOUN
inlawrev-3683	681	6	.	.	PUNCT
inlawrev-3683	681	7	tax	tax	NOUN
inlawrev-3683	681	8	cl	cl	NOUN
inlawrev-3683	681	9	.	.	PUNCT
inlawrev-3683	681	10	2003	2003	NUM
inlawrev-3683	681	11	)	)	PUNCT
inlawrev-3683	681	12	.	.	PUNCT
inlawrev-3683	682	1	229	229	NUM
inlawrev-3683	682	2	.	.	PUNCT
inlawrev-3683	683	1	i	i	PRON
inlawrev-3683	683	2	d.	d.	PROPN
inlawrev-3683	683	3	at	at	ADP
inlawrev-3683	683	4	442	442	NUM
inlawrev-3683	683	5	.	.	PUNCT
inlawrev-3683	684	1	230	230	NUM
inlawrev-3683	684	2	.	.	PUNCT
inlawrev-3683	685	1	i	i	PRON
inlawrev-3683	685	2	d.	d.	PROPN
inlawrev-3683	685	3	231	231	NUM
inlawrev-3683	685	4	.	.	PUNCT
inlawrev-3683	686	1	i	i	PRON
inlawrev-3683	686	2	d	d	PROPN
inlawrev-3683	686	3	at	at	ADP
inlawrev-3683	686	4	443	443	NUM
inlawrev-3683	686	5	.	.	PUNCT
inlawrev-3683	686	6	2004	2004	NUM
inlawrev-3683	686	7	]	]	PUNCT
inlawrev-3683	686	8	taxation	taxation	NOUN
inlawrev-3683	686	9	1367	1367	NUM
inlawrev-3683	686	10	excellent.^^^	excellent.^^^	NOUN
inlawrev-3683	686	11	in	in	ADP
inlawrev-3683	686	12	support	support	NOUN
inlawrev-3683	686	13	of	of	ADP
inlawrev-3683	686	14	his	his	PRON
inlawrev-3683	686	15	argument	argument	NOUN
inlawrev-3683	686	16	,	,	PUNCT
inlawrev-3683	686	17	hamm	hamm	PROPN
inlawrev-3683	686	18	submitted	submit	VERB
inlawrev-3683	686	19	the	the	DET
inlawrev-3683	686	20	following	following	ADJ
inlawrev-3683	686	21	evidence	evidence	NOUN
inlawrev-3683	686	22	:	:	PUNCT
inlawrev-3683	686	23	that	that	SCONJ
inlawrev-3683	686	24	his	his	PRON
inlawrev-3683	686	25	neighborhood	neighborhood	NOUN
inlawrev-3683	686	26	is	be	AUX
inlawrev-3683	686	27	subject	subject	ADJ
inlawrev-3683	686	28	to	to	ADP
inlawrev-3683	686	29	noise	noise	NOUN
inlawrev-3683	686	30	pollution	pollution	NOUN
inlawrev-3683	686	31	from	from	ADP
inlawrev-3683	686	32	small	small	ADJ
inlawrev-3683	686	33	airplanes	airplane	NOUN
inlawrev-3683	686	34	landing	land	VERB
inlawrev-3683	686	35	at	at	ADP
inlawrev-3683	686	36	nearby	nearby	ADJ
inlawrev-3683	686	37	eagle	eagle	PROPN
inlawrev-3683	686	38	creek	creek	PROPN
inlawrev-3683	686	39	airport	airport	PROPN
inlawrev-3683	686	40	and	and	CCONJ
inlawrev-3683	686	41	automobile	automobile	NOUN
inlawrev-3683	686	42	race	race	NOUN
inlawrev-3683	686	43	cars	car	NOUN
inlawrev-3683	686	44	driving	drive	VERB
inlawrev-3683	686	45	at	at	ADP
inlawrev-3683	686	46	the	the	DET
inlawrev-3683	686	47	nearby	nearby	ADJ
inlawrev-3683	686	48	speedway	speedway	PROPN
inlawrev-3683	686	49	racetrack	racetrack	NOUN
inlawrev-3683	686	50	;	;	PUNCT
inlawrev-3683	686	51	that	that	DET
inlawrev-3683	686	52	access	access	NOUN
inlawrev-3683	686	53	to	to	ADP
inlawrev-3683	686	54	this	this	DET
inlawrev-3683	686	55	neighborhood	neighborhood	NOUN
inlawrev-3683	686	56	is	be	AUX
inlawrev-3683	686	57	restricted	restrict	VERB
inlawrev-3683	686	58	by	by	ADP
inlawrev-3683	686	59	a	a	DET
inlawrev-3683	686	60	narrow	narrow	ADJ
inlawrev-3683	686	61	one	one	NUM
inlawrev-3683	686	62	-	-	PUNCT
inlawrev-3683	686	63	lane	lane	NOUN
inlawrev-3683	686	64	road	road	NOUN
inlawrev-3683	686	65	;	;	PUNCT
inlawrev-3683	686	66	and	and	CCONJ
inlawrev-3683	686	67	,	,	PUNCT
inlawrev-3683	686	68	that	that	SCONJ
inlawrev-3683	686	69	public	public	ADJ
inlawrev-3683	686	70	transportation	transportation	NOUN
inlawrev-3683	686	71	and	and	CCONJ
inlawrev-3683	686	72	public	public	ADJ
inlawrev-3683	686	73	utilities	utility	NOUN
inlawrev-3683	686	74	are	be	AUX
inlawrev-3683	686	75	not	not	PART
inlawrev-3683	686	76	available	available	ADJ
inlawrev-3683	686	77	to	to	ADP
inlawrev-3683	686	78	his	his	PRON
inlawrev-3683	686	79	neighborhood.^	neighborhood.^	NOUN
inlawrev-3683	686	80	"	"	PUNCT
inlawrev-3683	686	81	the	the	DET
inlawrev-3683	686	82	tax	tax	NOUN
inlawrev-3683	686	83	court	court	NOUN
inlawrev-3683	686	84	determined	determine	VERB
inlawrev-3683	686	85	that	that	SCONJ
inlawrev-3683	686	86	all	all	PRON
inlawrev-3683	686	87	of	of	ADP
inlawrev-3683	686	88	hamm	hamm	PROPN
inlawrev-3683	686	89	's	's	PART
inlawrev-3683	686	90	evidence	evidence	NOUN
inlawrev-3683	686	91	established	establish	VERB
inlawrev-3683	686	92	a	a	DET
inlawrev-3683	686	93	prima	prima	NOUN
inlawrev-3683	686	94	facie	facie	NOUN
inlawrev-3683	686	95	case	case	NOUN
inlawrev-3683	686	96	that	that	SCONJ
inlawrev-3683	686	97	a	a	DET
inlawrev-3683	686	98	desirability	desirability	NOUN
inlawrev-3683	686	99	rating	rating	NOUN
inlawrev-3683	686	100	of	of	ADP
inlawrev-3683	686	101	"	"	PUNCT
inlawrev-3683	686	102	excellent	excellent	ADJ
inlawrev-3683	686	103	"	"	PUNCT
inlawrev-3683	686	104	for	for	ADP
inlawrev-3683	686	105	his	his	PRON
inlawrev-3683	686	106	neighborhood	neighborhood	NOUN
inlawrev-3683	686	107	was	be	AUX
inlawrev-3683	686	108	improper.^^"^	improper.^^"^	NOUN
inlawrev-3683	686	109	the	the	DET
inlawrev-3683	686	110	burden	burden	NOUN
inlawrev-3683	686	111	then	then	ADV
inlawrev-3683	686	112	shifted	shift	VERB
inlawrev-3683	686	113	to	to	ADP
inlawrev-3683	686	114	the	the	DET
inlawrev-3683	686	115	state	state	NOUN
inlawrev-3683	686	116	board	board	NOUN
inlawrev-3683	686	117	to	to	PART
inlawrev-3683	686	118	rebut	rebut	VERB
inlawrev-3683	686	119	hamm	hamm	PROPN
inlawrev-3683	686	120	's	's	PART
inlawrev-3683	686	121	probative	probative	ADJ
inlawrev-3683	686	122	evidence	evidence	NOUN
inlawrev-3683	686	123	and	and	CCONJ
inlawrev-3683	686	124	,	,	PUNCT
inlawrev-3683	686	125	more	more	ADV
inlawrev-3683	686	126	specifically	specifically	ADV
inlawrev-3683	686	127	,	,	PUNCT
inlawrev-3683	686	128	why	why	SCONJ
inlawrev-3683	686	129	their	their	PRON
inlawrev-3683	686	130	evidence	evidence	NOUN
inlawrev-3683	686	131	shifts	shift	NOUN
inlawrev-3683	686	132	the	the	DET
inlawrev-3683	686	133	balance	balance	NOUN
inlawrev-3683	686	134	toward	toward	ADP
inlawrev-3683	686	135	a	a	DET
inlawrev-3683	686	136	rating	rating	NOUN
inlawrev-3683	686	137	of"excel	of"excel	X
inlawrev-3683	686	138	lent	lent	NOUN
inlawrev-3683	686	139	.	.	PUNCT
inlawrev-3683	687	1	"^^^	"^^^	PUNCT
inlawrev-3683	688	1	the	the	DET
inlawrev-3683	688	2	tax	tax	NOUN
inlawrev-3683	688	3	court	court	NOUN
inlawrev-3683	688	4	determined	determine	VERB
inlawrev-3683	688	5	that	that	SCONJ
inlawrev-3683	688	6	the	the	DET
inlawrev-3683	688	7	state	state	PROPN
inlawrev-3683	688	8	board	board	NOUN
inlawrev-3683	688	9	's	's	PART
inlawrev-3683	688	10	evidence	evidence	NOUN
inlawrev-3683	688	11	of	of	ADP
inlawrev-3683	688	12	secluded	secluded	ADJ
inlawrev-3683	688	13	wooded	woode	VERB
inlawrev-3683	688	14	lots	lot	NOUN
inlawrev-3683	688	15	located	locate	VERB
inlawrev-3683	688	16	in	in	ADP
inlawrev-3683	688	17	a	a	DET
inlawrev-3683	688	18	relative	relative	ADJ
inlawrev-3683	688	19	close	close	ADJ
inlawrev-3683	688	20	proximity	proximity	NOUN
inlawrev-3683	688	21	to	to	ADP
inlawrev-3683	688	22	major	major	ADJ
inlawrev-3683	688	23	metropolitan	metropolitan	ADJ
inlawrev-3683	688	24	areas	area	NOUN
inlawrev-3683	688	25	was	be	AUX
inlawrev-3683	688	26	not	not	PART
inlawrev-3683	688	27	a	a	DET
inlawrev-3683	688	28	sufficient	sufficient	ADJ
inlawrev-3683	688	29	evidentiary	evidentiary	ADJ
inlawrev-3683	688	30	basis	basis	NOUN
inlawrev-3683	688	31	to	to	PART
inlawrev-3683	688	32	shift	shift	VERB
inlawrev-3683	688	33	the	the	DET
inlawrev-3683	688	34	balance	balance	NOUN
inlawrev-3683	688	35	from	from	ADP
inlawrev-3683	688	36	hamm	hamm	PROPN
inlawrev-3683	688	37	's	's	PART
inlawrev-3683	688	38	presented	present	VERB
inlawrev-3683	688	39	evidence.^^^	evidence.^^^	PROPN
inlawrev-3683	688	40	thus	thus	ADV
inlawrev-3683	688	41	,	,	PUNCT
inlawrev-3683	688	42	the	the	DET
inlawrev-3683	688	43	tax	tax	NOUN
inlawrev-3683	688	44	court	court	NOUN
inlawrev-3683	688	45	reversed	reverse	VERB
inlawrev-3683	688	46	the	the	DET
inlawrev-3683	688	47	state	state	NOUN
inlawrev-3683	688	48	board	board	NOUN
inlawrev-3683	688	49	's	's	PART
inlawrev-3683	688	50	denial	denial	NOUN
inlawrev-3683	688	51	of	of	ADP
inlawrev-3683	688	52	hamm	hamm	PROPN
inlawrev-3683	688	53	's	's	PART
inlawrev-3683	688	54	131	131	NUM
inlawrev-3683	688	55	petition	petition	NOUN
inlawrev-3683	688	56	and	and	CCONJ
inlawrev-3683	688	57	remanded	remand	VERB
inlawrev-3683	688	58	the	the	DET
inlawrev-3683	688	59	case	case	NOUN
inlawrev-3683	688	60	to	to	ADP
inlawrev-3683	688	61	the	the	DET
inlawrev-3683	688	62	state	state	NOUN
inlawrev-3683	688	63	board	board	NOUN
inlawrev-3683	688	64	with	with	ADP
inlawrev-3683	688	65	instruction	instruction	NOUN
inlawrev-3683	688	66	to	to	PART
inlawrev-3683	688	67	refer	refer	VERB
inlawrev-3683	688	68	the	the	DET
inlawrev-3683	688	69	matter	matter	NOUN
inlawrev-3683	688	70	the	the	DET
inlawrev-3683	688	71	marion	marion	PROPN
inlawrev-3683	688	72	county	county	PROPN
inlawrev-3683	688	73	property	property	NOUN
inlawrev-3683	688	74	tax	tax	NOUN
inlawrev-3683	688	75	board	board	NOUN
inlawrev-3683	688	76	of	of	ADP
inlawrev-3683	688	77	appeals.^^^	appeals.^^^	PROPN
inlawrev-3683	688	78	2	2	NUM
inlawrev-3683	688	79	.	.	PUNCT
inlawrev-3683	689	1	lindemann	lindemann	PROPN
inlawrev-3683	690	1	v.	v.	ADP
inlawrev-3683	690	2	wood}^^—the	wood}^^—the	PROPN
inlawrev-3683	690	3	lindemanns	lindemanns	PROPN
inlawrev-3683	690	4	were	be	AUX
inlawrev-3683	690	5	the	the	DET
inlawrev-3683	690	6	owners	owner	NOUN
inlawrev-3683	690	7	of	of	ADP
inlawrev-3683	690	8	a	a	DET
inlawrev-3683	690	9	house	house	NOUN
inlawrev-3683	690	10	in	in	ADP
inlawrev-3683	690	11	marion	marion	PROPN
inlawrev-3683	690	12	county	county	PROPN
inlawrev-3683	690	13	,	,	PUNCT
inlawrev-3683	690	14	indiana.^-*^	indiana.^-*^	PROPN
inlawrev-3683	690	15	as	as	ADP
inlawrev-3683	690	16	a	a	DET
inlawrev-3683	690	17	result	result	NOUN
inlawrev-3683	690	18	of	of	ADP
inlawrev-3683	690	19	the	the	DET
inlawrev-3683	690	20	1995	1995	NUM
inlawrev-3683	690	21	general	general	ADJ
inlawrev-3683	690	22	reassessment	reassessment	NOUN
inlawrev-3683	690	23	,	,	PUNCT
inlawrev-3683	690	24	the	the	DET
inlawrev-3683	690	25	lindemanns	lindemann	NOUN
inlawrev-3683	690	26	were	be	AUX
inlawrev-3683	690	27	assigned	assign	VERB
inlawrev-3683	690	28	a	a	DET
inlawrev-3683	690	29	grade	grade	NOUN
inlawrev-3683	690	30	of	of	ADP
inlawrev-3683	690	31	"	"	PUNCT
inlawrev-3683	690	32	b+2	b+2	PROPN
inlawrev-3683	690	33	"	"	PUNCT
inlawrev-3683	690	34	on	on	ADP
inlawrev-3683	690	35	their	their	PRON
inlawrev-3683	690	36	home	home	NOUN
inlawrev-3683	690	37	.	.	PUNCT
inlawrev-3683	691	1	the	the	DET
inlawrev-3683	691	2	lindemanns	lindemanns	PROPN
inlawrev-3683	691	3	filed	file	VERB
inlawrev-3683	691	4	a	a	DET
inlawrev-3683	691	5	form	form	NOUN
inlawrev-3683	691	6	130	130	NUM
inlawrev-3683	691	7	petition	petition	NOUN
inlawrev-3683	691	8	for	for	ADP
inlawrev-3683	691	9	review	review	NOUN
inlawrev-3683	691	10	of	of	ADP
inlawrev-3683	691	11	assessment	assessment	NOUN
inlawrev-3683	691	12	with	with	ADP
inlawrev-3683	691	13	the	the	DET
inlawrev-3683	691	14	marion	marion	PROPN
inlawrev-3683	691	15	county	county	PROPN
inlawrev-3683	691	16	board	board	NOUN
inlawrev-3683	691	17	of	of	ADP
inlawrev-3683	691	18	review	review	NOUN
inlawrev-3683	691	19	requesting	request	VERB
inlawrev-3683	691	20	that	that	SCONJ
inlawrev-3683	691	21	their	their	PRON
inlawrev-3683	691	22	grade	grade	NOUN
inlawrev-3683	691	23	be	be	AUX
inlawrev-3683	691	24	reduced.^'*^	reduced.^'*^	PUNCT
inlawrev-3683	691	25	that	that	PRON
inlawrev-3683	691	26	appeal	appeal	NOUN
inlawrev-3683	691	27	was	be	AUX
inlawrev-3683	691	28	denied	deny	VERB
inlawrev-3683	691	29	and	and	CCONJ
inlawrev-3683	691	30	the	the	DET
inlawrev-3683	691	31	lindemanns	lindemanns	PROPN
inlawrev-3683	691	32	appealed	appeal	VERB
inlawrev-3683	691	33	to	to	ADP
inlawrev-3683	691	34	the	the	DET
inlawrev-3683	691	35	state	state	NOUN
inlawrev-3683	691	36	board	board	NOUN
inlawrev-3683	691	37	.	.	PUNCT
inlawrev-3683	692	1	while	while	SCONJ
inlawrev-3683	692	2	on	on	ADP
inlawrev-3683	692	3	appeal	appeal	NOUN
inlawrev-3683	692	4	,	,	PUNCT
inlawrev-3683	692	5	the	the	DET
inlawrev-3683	692	6	marion	marion	PROPN
inlawrev-3683	692	7	county	county	PROPN
inlawrev-3683	692	8	board	board	PROPN
inlawrev-3683	692	9	of	of	ADP
inlawrev-3683	692	10	review	review	NOUN
inlawrev-3683	692	11	issued	issue	VERB
inlawrev-3683	692	12	a	a	DET
inlawrev-3683	692	13	second	second	ADJ
inlawrev-3683	692	14	final	final	ADJ
inlawrev-3683	692	15	determination	determination	NOUN
inlawrev-3683	692	16	reducing	reduce	VERB
inlawrev-3683	692	17	the	the	DET
inlawrev-3683	692	18	lindemanns	lindemann	NOUN
inlawrev-3683	692	19	'	'	PART
inlawrev-3683	692	20	grade	grade	NOUN
inlawrev-3683	692	21	factor	factor	NOUN
inlawrev-3683	692	22	to	to	ADP
inlawrev-3683	692	23	b-1	b-1	PROPN
inlawrev-3683	692	24	.^	.^	PROPN
inlawrev-3683	692	25	'	'	PUNCT
inlawrev-3683	692	26	*	*	PUNCT
inlawrev-3683	692	27	'	'	PUNCT
inlawrev-3683	692	28	however	however	ADV
inlawrev-3683	692	29	,	,	PUNCT
inlawrev-3683	692	30	three	three	NUM
inlawrev-3683	692	31	years	year	NOUN
inlawrev-3683	692	32	later	later	ADV
inlawrev-3683	692	33	,	,	PUNCT
inlawrev-3683	692	34	the	the	DET
inlawrev-3683	692	35	marion	marion	PROPN
inlawrev-3683	692	36	county	county	PROPN
inlawrev-3683	692	37	board	board	NOUN
inlawrev-3683	692	38	ofreview	ofreview	NOUN
inlawrev-3683	692	39	sent	send	VERB
inlawrev-3683	692	40	the	the	DET
inlawrev-3683	692	41	lindemanns	lindemanns	PROPN
inlawrev-3683	692	42	notice	notice	VERB
inlawrev-3683	692	43	that	that	SCONJ
inlawrev-3683	692	44	the	the	DET
inlawrev-3683	692	45	grade	grade	NOUN
inlawrev-3683	692	46	oftheir	oftheir	PROPN
inlawrev-3683	692	47	house	house	NOUN
inlawrev-3683	692	48	was	be	AUX
inlawrev-3683	692	49	raised	raise	VERB
inlawrev-3683	692	50	back	back	ADV
inlawrev-3683	692	51	to	to	ADP
inlawrev-3683	692	52	a	a	DET
inlawrev-3683	692	53	"	"	PUNCT
inlawrev-3683	692	54	b+2."^'*^	b+2."^'*^	NOUN
inlawrev-3683	692	55	the	the	DET
inlawrev-3683	692	56	lindemanns	lindemanns	PROPN
inlawrev-3683	692	57	again	again	ADV
inlawrev-3683	692	58	appealed	appeal	VERB
inlawrev-3683	692	59	to	to	ADP
inlawrev-3683	692	60	the	the	DET
inlawrev-3683	692	61	state	state	NOUN
inlawrev-3683	692	62	board	board	NOUN
inlawrev-3683	692	63	which	which	DET
inlawrev-3683	692	64	appeal	appeal	NOUN
inlawrev-3683	692	65	was	be	AUX
inlawrev-3683	692	66	denied	deny	VERB
inlawrev-3683	692	67	.	.	PUNCT
inlawrev-3683	693	1	on	on	ADP
inlawrev-3683	693	2	april	april	PROPN
inlawrev-3683	693	3	1	1	NUM
inlawrev-3683	693	4	5	5	NUM
inlawrev-3683	693	5	,	,	PUNCT
inlawrev-3683	693	6	2002	2002	NUM
inlawrev-3683	693	7	,	,	PUNCT
inlawrev-3683	693	8	the	the	DET
inlawrev-3683	693	9	lindemanns	lindemann	NOUN
inlawrev-3683	693	10	initiated	initiate	VERB
inlawrev-3683	693	11	an	an	DET
inlawrev-3683	693	12	original	original	ADJ
inlawrev-3683	693	13	tax	tax	NOUN
inlawrev-3683	693	14	appeal	appeal	NOUN
inlawrev-3683	693	15	.	.	PUNCT
inlawrev-3683	694	1	^'*^	^'*^	PROPN
inlawrev-3683	694	2	the	the	DET
inlawrev-3683	694	3	lindemanns	lindemann	NOUN
inlawrev-3683	694	4	'	'	PART
inlawrev-3683	694	5	argument	argument	NOUN
inlawrev-3683	694	6	was	be	AUX
inlawrev-3683	694	7	that	that	SCONJ
inlawrev-3683	694	8	,	,	PUNCT
inlawrev-3683	694	9	due	due	ADP
inlawrev-3683	694	10	to	to	ADP
inlawrev-3683	694	11	the	the	DET
inlawrev-3683	694	12	marion	marion	PROPN
inlawrev-3683	694	13	county	county	PROPN
inlawrev-3683	694	14	board	board	PROPN
inlawrev-3683	694	15	of	of	ADP
inlawrev-3683	694	16	review	review	NOUN
inlawrev-3683	694	17	's	's	PART
inlawrev-3683	694	18	second	second	ADJ
inlawrev-3683	694	19	final	final	ADJ
inlawrev-3683	694	20	determination	determination	NOUN
inlawrev-3683	694	21	lowering	lower	VERB
inlawrev-3683	694	22	their	their	PRON
inlawrev-3683	694	23	grade	grade	NOUN
inlawrev-3683	694	24	factor	factor	NOUN
inlawrev-3683	694	25	,	,	PUNCT
inlawrev-3683	694	26	the	the	DET
inlawrev-3683	694	27	assessor	assessor	NOUN
inlawrev-3683	694	28	is	be	AUX
inlawrev-3683	694	29	barred	bar	VERB
inlawrev-3683	694	30	by	by	ADP
inlawrev-3683	694	31	doctrine	doctrine	NOUN
inlawrev-3683	694	32	of	of	ADP
inlawrev-3683	694	33	res	re	NOUN
inlawrev-3683	694	34	judicata	judicata	NOUN
inlawrev-3683	694	35	from	from	ADP
inlawrev-3683	694	36	raising	raise	VERB
inlawrev-3683	694	37	the	the	DET
inlawrev-3683	694	38	grade	grade	NOUN
inlawrev-3683	694	39	on	on	ADP
inlawrev-3683	694	40	their	their	PRON
inlawrev-3683	694	41	home	home	NOUN
inlawrev-3683	694	42	prior	prior	ADV
inlawrev-3683	694	43	to	to	ADP
inlawrev-3683	694	44	the	the	DET
inlawrev-3683	694	45	next	next	ADJ
inlawrev-3683	694	46	general	general	ADJ
inlawrev-3683	694	47	reassessment	reassessment	NOUN
inlawrev-3683	694	48	or	or	CCONJ
inlawrev-3683	694	49	a	a	DET
inlawrev-3683	694	50	change	change	NOUN
inlawrev-3683	694	51	in	in	ADP
inlawrev-3683	694	52	circumstances.^	circumstances.^	NOUN
inlawrev-3683	694	53	'	'	NOUN
inlawrev-3683	694	54	*	*	PUNCT
inlawrev-3683	694	55	'	'	X
inlawrev-3683	694	56	*	*	PUNCT
inlawrev-3683	694	57	the	the	DET
inlawrev-3683	694	58	tax	tax	NOUN
inlawrev-3683	694	59	court	court	NOUN
inlawrev-3683	694	60	determined	determine	VERB
inlawrev-3683	694	61	that	that	SCONJ
inlawrev-3683	694	62	the	the	DET
inlawrev-3683	694	63	four	four	NUM
inlawrev-3683	694	64	-	-	PUNCT
inlawrev-3683	694	65	factor	factor	NOUN
inlawrev-3683	694	66	test	test	NOUN
inlawrev-3683	694	67	required	require	VERB
inlawrev-3683	694	68	to	to	ADP
inlawrev-3683	694	69	232	232	NUM
inlawrev-3683	694	70	.	.	PUNCT
inlawrev-3683	695	1	i	i	PRON
inlawrev-3683	695	2	d.	d.	PROPN
inlawrev-3683	695	3	233	233	NUM
inlawrev-3683	695	4	.	.	PUNCT
inlawrev-3683	696	1	i	i	PRON
inlawrev-3683	696	2	d.	d.	PROPN
inlawrev-3683	696	3	at	at	ADP
inlawrev-3683	696	4	443	443	NUM
inlawrev-3683	696	5	-	-	SYM
inlawrev-3683	696	6	44	44	NUM
inlawrev-3683	696	7	.	.	PUNCT
inlawrev-3683	697	1	234	234	NUM
inlawrev-3683	697	2	.	.	PUNCT
inlawrev-3683	698	1	i	i	PRON
inlawrev-3683	698	2	d	d	PROPN
inlawrev-3683	698	3	at	at	ADP
inlawrev-3683	698	4	444	444	NUM
inlawrev-3683	698	5	.	.	NOUN
inlawrev-3683	698	6	235	235	NUM
inlawrev-3683	698	7	.	.	PUNCT
inlawrev-3683	699	1	i	i	PRON
inlawrev-3683	699	2	d	d	PROPN
inlawrev-3683	699	3	at	at	ADP
inlawrev-3683	699	4	445	445	NUM
inlawrev-3683	699	5	.	.	PUNCT
inlawrev-3683	700	1	236	236	NUM
inlawrev-3683	700	2	.	.	PUNCT
inlawrev-3683	701	1	i	i	PRON
inlawrev-3683	701	2	d	d	PROPN
inlawrev-3683	701	3	237	237	NUM
inlawrev-3683	701	4	.	.	PUNCT
inlawrev-3683	702	1	i	i	PRON
inlawrev-3683	702	2	d.	d.	PROPN
inlawrev-3683	702	3	238	238	NUM
inlawrev-3683	702	4	.	.	PUNCT
inlawrev-3683	703	1	799	799	NUM
inlawrev-3683	703	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	703	3	1230	1230	NUM
inlawrev-3683	703	4	(	(	PUNCT
inlawrev-3683	703	5	ind	ind	NOUN
inlawrev-3683	703	6	.	.	PUNCT
inlawrev-3683	704	1	tax	tax	PROPN
inlawrev-3683	704	2	ct	ct	PROPN
inlawrev-3683	704	3	.	.	PROPN
inlawrev-3683	704	4	2003	2003	NUM
inlawrev-3683	704	5	)	)	PUNCT
inlawrev-3683	704	6	.	.	PUNCT
inlawrev-3683	705	1	239	239	NUM
inlawrev-3683	705	2	.	.	PUNCT
inlawrev-3683	705	3	mat	mat	PROPN
inlawrev-3683	705	4	1231	1231	NUM
inlawrev-3683	705	5	.	.	PUNCT
inlawrev-3683	706	1	240	240	NUM
inlawrev-3683	706	2	.	.	PUNCT
inlawrev-3683	707	1	i	i	PRON
inlawrev-3683	707	2	d	d	PROPN
inlawrev-3683	707	3	241	241	PROPN
inlawrev-3683	707	4	.	.	PUNCT
inlawrev-3683	708	1	/^.	/^.	PUNCT
inlawrev-3683	708	2	at	at	ADP
inlawrev-3683	708	3	1232	1232	NUM
inlawrev-3683	708	4	.	.	PUNCT
inlawrev-3683	709	1	242	242	NUM
inlawrev-3683	709	2	.	.	PUNCT
inlawrev-3683	710	1	i	i	PRON
inlawrev-3683	710	2	d	d	PROPN
inlawrev-3683	710	3	243	243	NUM
inlawrev-3683	710	4	.	.	PUNCT
inlawrev-3683	711	1	i	i	PRON
inlawrev-3683	711	2	d	d	PROPN
inlawrev-3683	711	3	244	244	NUM
inlawrev-3683	711	4	.	.	PUNCT
inlawrev-3683	712	1	i	i	PRON
inlawrev-3683	712	2	d	d	PROPN
inlawrev-3683	712	3	1	1	NUM
inlawrev-3683	712	4	368	368	NUM
inlawrev-3683	712	5	indiana	indiana	PROPN
inlawrev-3683	712	6	law	law	PROPN
inlawrev-3683	712	7	review	review	NOUN
inlawrev-3683	713	1	[	[	X
inlawrev-3683	713	2	vol	vol	NOUN
inlawrev-3683	713	3	.	.	PUNCT
inlawrev-3683	714	1	37	37	NUM
inlawrev-3683	714	2	:	:	SYM
inlawrev-3683	714	3	1	1	NUM
inlawrev-3683	714	4	343	343	NUM
inlawrev-3683	714	5	be	be	AUX
inlawrev-3683	714	6	met	meet	VERB
inlawrev-3683	714	7	for	for	ADP
inlawrev-3683	714	8	estoppel	estoppel	NOUN
inlawrev-3683	714	9	of	of	ADP
inlawrev-3683	714	10	a	a	DET
inlawrev-3683	714	11	subsequent	subsequent	ADJ
inlawrev-3683	714	12	action	action	NOUN
inlawrev-3683	714	13	had	have	AUX
inlawrev-3683	714	14	been	be	AUX
inlawrev-3683	714	15	met	meet	VERB
inlawrev-3683	714	16	in	in	ADP
inlawrev-3683	714	17	this	this	DET
inlawrev-3683	714	18	instance	instance	NOUN
inlawrev-3683	714	19	.	.	PUNCT
inlawrev-3683	715	1	specifically	specifically	ADV
inlawrev-3683	715	2	,	,	PUNCT
inlawrev-3683	715	3	the	the	DET
inlawrev-3683	715	4	tax	tax	NOUN
inlawrev-3683	715	5	court	court	NOUN
inlawrev-3683	715	6	determined	determine	VERB
inlawrev-3683	715	7	that	that	SCONJ
inlawrev-3683	715	8	the	the	DET
inlawrev-3683	715	9	marion	marion	PROPN
inlawrev-3683	715	10	county	county	PROPN
inlawrev-3683	715	11	board	board	PROPN
inlawrev-3683	715	12	ofreview	ofreview	NOUN
inlawrev-3683	715	13	possessed	possess	VERB
inlawrev-3683	715	14	the	the	DET
inlawrev-3683	715	15	statutory	statutory	ADJ
inlawrev-3683	715	16	jurisdiction	jurisdiction	NOUN
inlawrev-3683	715	17	to	to	PART
inlawrev-3683	715	18	hear	hear	VERB
inlawrev-3683	715	19	the	the	DET
inlawrev-3683	715	20	lindemanns	lindemann	NOUN
inlawrev-3683	715	21	'	'	PART
inlawrev-3683	715	22	appeal	appeal	NOUN
inlawrev-3683	715	23	;	;	PUNCT
inlawrev-3683	715	24	they	they	PRON
inlawrev-3683	715	25	acted	act	VERB
inlawrev-3683	715	26	in	in	ADP
inlawrev-3683	715	27	a	a	DET
inlawrev-3683	715	28	judicial	judicial	ADJ
inlawrev-3683	715	29	capacity	capacity	NOUN
inlawrev-3683	715	30	by	by	ADP
inlawrev-3683	715	31	providing	provide	VERB
inlawrev-3683	715	32	notice	notice	NOUN
inlawrev-3683	715	33	to	to	ADP
inlawrev-3683	715	34	the	the	DET
inlawrev-3683	715	35	parties	party	NOUN
inlawrev-3683	715	36	,	,	PUNCT
inlawrev-3683	715	37	taking	take	VERB
inlawrev-3683	715	38	evidence	evidence	NOUN
inlawrev-3683	715	39	,	,	PUNCT
inlawrev-3683	715	40	and	and	CCONJ
inlawrev-3683	715	41	rendering	render	VERB
inlawrev-3683	715	42	their	their	PRON
inlawrev-3683	715	43	final	final	ADJ
inlawrev-3683	715	44	determination	determination	NOUN
inlawrev-3683	715	45	;	;	PUNCT
inlawrev-3683	715	46	all	all	DET
inlawrev-3683	715	47	parties	party	NOUN
inlawrev-3683	715	48	had	have	VERB
inlawrev-3683	715	49	the	the	DET
inlawrev-3683	715	50	opportunity	opportunity	NOUN
inlawrev-3683	715	51	to	to	PART
inlawrev-3683	715	52	present	present	VERB
inlawrev-3683	715	53	evidence	evidence	NOUN
inlawrev-3683	715	54	and	and	CCONJ
inlawrev-3683	715	55	testimony	testimony	NOUN
inlawrev-3683	715	56	on	on	ADP
inlawrev-3683	715	57	the	the	DET
inlawrev-3683	715	58	issues	issue	NOUN
inlawrev-3683	715	59	;	;	PUNCT
inlawrev-3683	715	60	and	and	CCONJ
inlawrev-3683	715	61	either	either	DET
inlawrev-3683	715	62	side	side	NOUN
inlawrev-3683	715	63	could	could	AUX
inlawrev-3683	715	64	have	have	AUX
inlawrev-3683	715	65	appealed	appeal	VERB
inlawrev-3683	715	66	the	the	DET
inlawrev-3683	715	67	final	final	ADJ
inlawrev-3683	715	68	determination	determination	NOUN
inlawrev-3683	715	69	to	to	ADP
inlawrev-3683	715	70	the	the	DET
inlawrev-3683	715	71	state	state	NOUN
inlawrev-3683	715	72	board	board	NOUN
inlawrev-3683	715	73	and	and	CCONJ
inlawrev-3683	715	74	ultimately	ultimately	ADV
inlawrev-3683	715	75	the	the	DET
inlawrev-3683	715	76	tax	tax	NOUN
inlawrev-3683	715	77	court.^"^^	court.^"^^	NOUN
inlawrev-3683	715	78	consequently	consequently	ADV
inlawrev-3683	715	79	,	,	PUNCT
inlawrev-3683	715	80	the	the	DET
inlawrev-3683	715	81	tax	tax	NOUN
inlawrev-3683	715	82	court	court	NOUN
inlawrev-3683	715	83	determined	determine	VERB
inlawrev-3683	715	84	that	that	SCONJ
inlawrev-3683	715	85	pursuant	pursuant	VERB
inlawrev-3683	715	86	to	to	ADP
inlawrev-3683	715	87	the	the	DET
inlawrev-3683	715	88	principles	principle	NOUN
inlawrev-3683	715	89	of	of	ADP
inlawrev-3683	715	90	res	re	NOUN
inlawrev-3683	715	91	judicata	judicata	NOUN
inlawrev-3683	715	92	,	,	PUNCT
inlawrev-3683	715	93	the	the	DET
inlawrev-3683	715	94	marion	marion	PROPN
inlawrev-3683	715	95	county	county	PROPN
inlawrev-3683	715	96	assessor	assessor	NOUN
inlawrev-3683	715	97	's	's	PART
inlawrev-3683	715	98	assessment	assessment	NOUN
inlawrev-3683	715	99	raising	raise	VERB
inlawrev-3683	715	100	the	the	DET
inlawrev-3683	715	101	grade	grade	NOUN
inlawrev-3683	715	102	of	of	ADP
inlawrev-3683	715	103	the	the	DET
inlawrev-3683	715	104	lindemanns	lindemann	NOUN
inlawrev-3683	715	105	'	'	PART
inlawrev-3683	715	106	home	home	NOUN
inlawrev-3683	715	107	from	from	ADP
inlawrev-3683	715	108	a	a	DET
inlawrev-3683	715	109	"	"	PUNCT
inlawrev-3683	715	110	b	b	NOUN
inlawrev-3683	715	111	-	-	PUNCT
inlawrev-3683	715	112	l	l	NOUN
inlawrev-3683	715	113	"	"	PUNCT
inlawrev-3683	715	114	to	to	ADP
inlawrev-3683	715	115	a	a	DET
inlawrev-3683	715	116	"	"	PUNCT
inlawrev-3683	715	117	b+2	b+2	PROPN
inlawrev-3683	715	118	"	"	PUNCT
inlawrev-3683	715	119	was	be	AUX
inlawrev-3683	715	120	barred	bar	VERB
inlawrev-3683	715	121	by	by	ADP
inlawrev-3683	715	122	the	the	DET
inlawrev-3683	715	123	lindemanns	lindemann	NOUN
inlawrev-3683	715	124	'	'	PART
inlawrev-3683	715	125	successful	successful	ADJ
inlawrev-3683	715	126	appeal	appeal	NOUN
inlawrev-3683	715	127	of	of	ADP
inlawrev-3683	715	128	their	their	PRON
inlawrev-3683	715	129	assessment	assessment	NOUN
inlawrev-3683	715	130	to	to	ADP
inlawrev-3683	715	131	the	the	DET
inlawrev-3683	715	132	marion	marion	PROPN
inlawrev-3683	715	133	county	county	PROPN
inlawrev-3683	715	134	board	board	NOUN
inlawrev-3683	715	135	of	of	ADP
inlawrev-3683	715	136	review	review	NOUN
inlawrev-3683	715	137	three	three	NUM
inlawrev-3683	715	138	years	year	NOUN
inlawrev-3683	715	139	prior.^'*^	prior.^'*^	PUNCT
inlawrev-3683	715	140	3	3	NUM
inlawrev-3683	715	141	.	.	PUNCT
inlawrev-3683	716	1	grider	grider	NOUN
inlawrev-3683	716	2	v.	v.	ADP
inlawrev-3683	716	3	department	department	PROPN
inlawrev-3683	716	4	of	of	ADP
inlawrev-3683	716	5	local	local	ADJ
inlawrev-3683	716	6	government	government	NOUN
inlawrev-3683	716	7	finance}^''—the	finance}^''—the	NOUN
inlawrev-3683	716	8	griders	grider	NOUN
inlawrev-3683	716	9	were	be	AUX
inlawrev-3683	716	10	the	the	DET
inlawrev-3683	716	11	owners	owner	NOUN
inlawrev-3683	716	12	of	of	ADP
inlawrev-3683	716	13	a	a	DET
inlawrev-3683	716	14	home	home	NOUN
inlawrev-3683	716	15	that	that	PRON
inlawrev-3683	716	16	they	they	PRON
inlawrev-3683	716	17	had	have	AUX
inlawrev-3683	716	18	build	build	VERB
inlawrev-3683	716	19	in	in	ADP
inlawrev-3683	716	20	hamilton	hamilton	PROPN
inlawrev-3683	716	21	county	county	PROPN
inlawrev-3683	716	22	,	,	PUNCT
inlawrev-3683	716	23	indiana	indiana	PROPN
inlawrev-3683	716	24	for	for	ADP
inlawrev-3683	716	25	the	the	DET
inlawrev-3683	716	26	purpose	purpose	NOUN
inlawrev-3683	716	27	of	of	ADP
inlawrev-3683	716	28	showcasing	showcase	VERB
inlawrev-3683	716	29	their	their	PRON
inlawrev-3683	716	30	antique	antique	ADJ
inlawrev-3683	716	31	collection.^	collection.^	NOUN
inlawrev-3683	716	32	"	"	PUNCT
inlawrev-3683	716	33	*	*	NOUN
inlawrev-3683	716	34	*	*	VERB
inlawrev-3683	716	35	in	in	ADP
inlawrev-3683	716	36	an	an	DET
inlawrev-3683	716	37	effort	effort	NOUN
inlawrev-3683	716	38	to	to	PART
inlawrev-3683	716	39	better	well	ADV
inlawrev-3683	716	40	accentuate	accentuate	VERB
inlawrev-3683	716	41	their	their	PRON
inlawrev-3683	716	42	antique	antique	ADJ
inlawrev-3683	716	43	collection	collection	NOUN
inlawrev-3683	716	44	,	,	PUNCT
inlawrev-3683	716	45	the	the	DET
inlawrev-3683	716	46	griders	grider	NOUN
inlawrev-3683	716	47	had	have	VERB
inlawrev-3683	716	48	the	the	DET
inlawrev-3683	716	49	exterior	exterior	ADJ
inlawrev-3683	716	50	ofthe	ofthe	NOUN
inlawrev-3683	716	51	home	home	NOUN
inlawrev-3683	716	52	built	build	VERB
inlawrev-3683	716	53	to	to	PART
inlawrev-3683	716	54	look	look	VERB
inlawrev-3683	716	55	like	like	ADP
inlawrev-3683	716	56	a	a	DET
inlawrev-3683	716	57	nineteenth	nineteenth	ADJ
inlawrev-3683	716	58	century	century	NOUN
inlawrev-3683	716	59	stable	stable	ADJ
inlawrev-3683	716	60	and	and	CCONJ
inlawrev-3683	716	61	had	have	VERB
inlawrev-3683	716	62	the	the	DET
inlawrev-3683	716	63	interior	interior	NOUN
inlawrev-3683	716	64	kept	keep	VERB
inlawrev-3683	716	65	very	very	ADV
inlawrev-3683	716	66	simple	simple	ADJ
inlawrev-3683	716	67	leaving	leave	VERB
inlawrev-3683	716	68	out	out	ADP
inlawrev-3683	716	69	most	most	ADV
inlawrev-3683	716	70	common	common	ADJ
inlawrev-3683	716	71	amenities	amenity	NOUN
inlawrev-3683	716	72	.	.	PUNCT
inlawrev-3683	717	1	the	the	DET
inlawrev-3683	717	2	griders	grider	NOUN
inlawrev-3683	717	3	'	'	PART
inlawrev-3683	717	4	home	home	NOUN
inlawrev-3683	717	5	was	be	AUX
inlawrev-3683	717	6	assessed	assess	VERB
inlawrev-3683	717	7	a	a	DET
inlawrev-3683	717	8	grade	grade	NOUN
inlawrev-3683	717	9	of	of	ADP
inlawrev-3683	717	10	"	"	PUNCT
inlawrev-3683	717	11	a+2	a+2	NOUN
inlawrev-3683	717	12	"	"	PUNCT
inlawrev-3683	717	13	for	for	ADP
inlawrev-3683	717	14	the	the	DET
inlawrev-3683	717	15	1	1	NUM
inlawrev-3683	717	16	998	998	NUM
inlawrev-3683	717	17	assessment	assessment	NOUN
inlawrev-3683	717	18	date	date	NOUN
inlawrev-3683	717	19	.	.	PUNCT
inlawrev-3683	718	1	the	the	DET
inlawrev-3683	718	2	griders	grider	NOUN
inlawrev-3683	718	3	challenged	challenge	VERB
inlawrev-3683	718	4	this	this	DET
inlawrev-3683	718	5	assessment	assessment	NOUN
inlawrev-3683	718	6	to	to	ADP
inlawrev-3683	718	7	the	the	DET
inlawrev-3683	718	8	hamilton	hamilton	PROPN
inlawrev-3683	718	9	county	county	PROPN
inlawrev-3683	718	10	property	property	NOUN
inlawrev-3683	718	11	tax	tax	NOUN
inlawrev-3683	718	12	assessment	assessment	NOUN
inlawrev-3683	718	13	board	board	PROPN
inlawrev-3683	718	14	of	of	ADP
inlawrev-3683	718	15	appeals	appeal	NOUN
inlawrev-3683	718	16	and	and	CCONJ
inlawrev-3683	718	17	were	be	AUX
inlawrev-3683	718	18	granted	grant	VERB
inlawrev-3683	718	19	a	a	DET
inlawrev-3683	718	20	grade	grade	NOUN
inlawrev-3683	718	21	factor	factor	NOUN
inlawrev-3683	718	22	of	of	ADP
inlawrev-3683	718	23	"	"	PUNCT
inlawrev-3683	718	24	a.	a.	NOUN
inlawrev-3683	718	25	"	"	PUNCT
inlawrev-3683	718	26	still	still	ADV
inlawrev-3683	718	27	displeased	displease	VERB
inlawrev-3683	718	28	with	with	ADP
inlawrev-3683	718	29	this	this	DET
inlawrev-3683	718	30	assessment	assessment	NOUN
inlawrev-3683	718	31	,	,	PUNCT
inlawrev-3683	718	32	the	the	DET
inlawrev-3683	718	33	griders	grider	NOUN
inlawrev-3683	718	34	filed	file	VERB
inlawrev-3683	718	35	form	form	NOUN
inlawrev-3683	718	36	1	1	NUM
inlawrev-3683	718	37	3	3	NUM
inlawrev-3683	718	38	1	1	NUM
inlawrev-3683	718	39	petition	petition	NOUN
inlawrev-3683	718	40	for	for	ADP
inlawrev-3683	718	41	review	review	NOUN
inlawrev-3683	718	42	ofassessment	ofassessment	NOUN
inlawrev-3683	718	43	with	with	ADP
inlawrev-3683	718	44	the	the	DET
inlawrev-3683	718	45	state	state	NOUN
inlawrev-3683	718	46	board	board	NOUN
inlawrev-3683	718	47	and	and	CCONJ
inlawrev-3683	718	48	were	be	AUX
inlawrev-3683	718	49	denied	deny	VERB
inlawrev-3683	718	50	relieffollowing	relieffollowe	VERB
inlawrev-3683	718	51	an	an	DET
inlawrev-3683	718	52	administrative	administrative	ADJ
inlawrev-3683	718	53	hearing	hearing	NOUN
inlawrev-3683	718	54	held	hold	VERB
inlawrev-3683	718	55	on	on	ADP
inlawrev-3683	718	56	the	the	DET
inlawrev-3683	718	57	matter	matter	NOUN
inlawrev-3683	718	58	.	.	PUNCT
inlawrev-3683	719	1	the	the	DET
inlawrev-3683	719	2	griders	grider	NOUN
inlawrev-3683	719	3	initiated	initiate	VERB
inlawrev-3683	719	4	an	an	DET
inlawrev-3683	719	5	original	original	ADJ
inlawrev-3683	719	6	tax	tax	NOUN
inlawrev-3683	719	7	appeal	appeal	NOUN
inlawrev-3683	719	8	on	on	ADP
inlawrev-3683	719	9	july	july	PROPN
inlawrev-3683	719	10	6	6	NUM
inlawrev-3683	719	11	,	,	PUNCT
inlawrev-3683	719	12	2001	2001	NUM
inlawrev-3683	719	13	.^"^^	.^"^^	NOUN
inlawrev-3683	720	1	the	the	DET
inlawrev-3683	720	2	griders	grider	NOUN
inlawrev-3683	720	3	argument	argument	NOUN
inlawrev-3683	720	4	is	be	AUX
inlawrev-3683	720	5	that	that	SCONJ
inlawrev-3683	720	6	a	a	DET
inlawrev-3683	720	7	grade	grade	NOUN
inlawrev-3683	720	8	factor	factor	NOUN
inlawrev-3683	720	9	of	of	ADP
inlawrev-3683	720	10	"	"	PUNCT
inlawrev-3683	720	11	a	a	PRON
inlawrev-3683	720	12	"	"	PUNCT
inlawrev-3683	720	13	is	be	AUX
inlawrev-3683	720	14	excessive	excessive	ADJ
inlawrev-3683	720	15	and	and	CCONJ
inlawrev-3683	720	16	that	that	SCONJ
inlawrev-3683	720	17	the	the	DET
inlawrev-3683	720	18	proper	proper	ADJ
inlawrev-3683	720	19	grade	grade	NOUN
inlawrev-3683	720	20	factor	factor	NOUN
inlawrev-3683	720	21	is	be	AUX
inlawrev-3683	720	22	a	a	DET
inlawrev-3683	720	23	"	"	PUNCT
inlawrev-3683	720	24	c+2."^^	c+2."^^	NOUN
inlawrev-3683	720	25	°	°	NOUN
inlawrev-3683	720	26	in	in	ADP
inlawrev-3683	720	27	support	support	NOUN
inlawrev-3683	720	28	of	of	ADP
inlawrev-3683	720	29	their	their	PRON
inlawrev-3683	720	30	contention	contention	NOUN
inlawrev-3683	720	31	,	,	PUNCT
inlawrev-3683	720	32	the	the	DET
inlawrev-3683	720	33	griders	grider	NOUN
inlawrev-3683	720	34	submitted	submit	VERB
inlawrev-3683	720	35	,	,	PUNCT
inlawrev-3683	720	36	as	as	ADP
inlawrev-3683	720	37	evidence	evidence	NOUN
inlawrev-3683	720	38	,	,	PUNCT
inlawrev-3683	720	39	photographs	photograph	NOUN
inlawrev-3683	720	40	depicting	depict	VERB
inlawrev-3683	720	41	the	the	DET
inlawrev-3683	720	42	interior	interior	ADJ
inlawrev-3683	720	43	and	and	CCONJ
inlawrev-3683	720	44	exterior	exterior	NOUN
inlawrev-3683	720	45	of	of	ADP
inlawrev-3683	720	46	the	the	DET
inlawrev-3683	720	47	home	home	NOUN
inlawrev-3683	720	48	and	and	CCONJ
inlawrev-3683	720	49	a	a	DET
inlawrev-3683	720	50	photocopy	photocopy	NOUN
inlawrev-3683	720	51	ofa	ofa	PROPN
inlawrev-3683	720	52	record	record	NOUN
inlawrev-3683	720	53	card	card	NOUN
inlawrev-3683	720	54	for	for	ADP
inlawrev-3683	720	55	a	a	DET
inlawrev-3683	720	56	property	property	NOUN
inlawrev-3683	720	57	alleged	allege	VERB
inlawrev-3683	720	58	to	to	PART
inlawrev-3683	720	59	be	be	AUX
inlawrev-3683	720	60	comparable	comparable	ADJ
inlawrev-3683	720	61	to	to	ADP
inlawrev-3683	720	62	their	their	PRON
inlawrev-3683	720	63	own.^^	own.^^	NUM
inlawrev-3683	720	64	'	'	PUNCT
inlawrev-3683	720	65	further	far	ADV
inlawrev-3683	720	66	,	,	PUNCT
inlawrev-3683	720	67	the	the	DET
inlawrev-3683	720	68	griders	grider	NOUN
inlawrev-3683	720	69	testified	testify	VERB
inlawrev-3683	720	70	as	as	SCONJ
inlawrev-3683	720	71	to	to	PART
inlawrev-3683	720	72	features	feature	NOUN
inlawrev-3683	720	73	either	either	CCONJ
inlawrev-3683	720	74	lacking	lack	VERB
inlawrev-3683	720	75	or	or	CCONJ
inlawrev-3683	720	76	differing	differ	VERB
inlawrev-3683	720	77	from	from	ADP
inlawrev-3683	720	78	those	those	PRON
inlawrev-3683	720	79	listed	list	VERB
inlawrev-3683	720	80	on	on	ADP
inlawrev-3683	720	81	the	the	DET
inlawrev-3683	720	82	grade	grade	NOUN
inlawrev-3683	720	83	specification	specification	NOUN
inlawrev-3683	720	84	charts	chart	NOUN
inlawrev-3683	720	85	in	in	ADP
inlawrev-3683	720	86	the	the	DET
inlawrev-3683	720	87	indiana	indiana	PROPN
inlawrev-3683	720	88	administrative	administrative	PROPN
inlawrev-3683	720	89	code	code	PROPN
inlawrev-3683	720	90	tit	tit	PROPN
inlawrev-3683	720	91	.	.	PUNCT
inlawrev-3683	721	1	50	50	NUM
inlawrev-3683	721	2	r.	r.	NOUN
inlawrev-3683	721	3	22	22	NUM
inlawrev-3683	721	4	-	-	SYM
inlawrev-3683	721	5	1	1	NUM
inlawrev-3683	721	6	-	-	PUNCT
inlawrev-3683	721	7	6?^^	6?^^	NUM
inlawrev-3683	721	8	the	the	DET
inlawrev-3683	721	9	tax	tax	NOUN
inlawrev-3683	721	10	court	court	NOUN
inlawrev-3683	721	11	determined	determine	VERB
inlawrev-3683	721	12	that	that	SCONJ
inlawrev-3683	721	13	the	the	DET
inlawrev-3683	721	14	griders	grider	NOUN
inlawrev-3683	721	15	presented	present	VERB
inlawrev-3683	721	16	probative	probative	ADJ
inlawrev-3683	721	17	evidence	evidence	NOUN
inlawrev-3683	721	18	supporting	support	VERB
inlawrev-3683	721	19	their	their	PRON
inlawrev-3683	721	20	position	position	NOUN
inlawrev-3683	721	21	on	on	ADP
inlawrev-3683	721	22	their	their	PRON
inlawrev-3683	721	23	grade	grade	NOUN
inlawrev-3683	721	24	,	,	PUNCT
inlawrev-3683	721	25	and	and	CCONJ
inlawrev-3683	721	26	therefore	therefore	ADV
inlawrev-3683	721	27	,	,	PUNCT
inlawrev-3683	721	28	the	the	DET
inlawrev-3683	721	29	burden	burden	NOUN
inlawrev-3683	721	30	had	have	AUX
inlawrev-3683	721	31	switched	switch	VERB
inlawrev-3683	721	32	to	to	ADP
inlawrev-3683	721	33	the	the	DET
inlawrev-3683	721	34	state	state	NOUN
inlawrev-3683	721	35	board	board	NOUN
inlawrev-3683	721	36	to	to	PART
inlawrev-3683	721	37	rebut	rebut	VERB
inlawrev-3683	721	38	the	the	DET
inlawrev-3683	721	39	griders	grider	NOUN
inlawrev-3683	721	40	'	'	PART
inlawrev-3683	721	41	evidence	evidence	NOUN
inlawrev-3683	721	42	with	with	ADP
inlawrev-3683	721	43	evidence	evidence	NOUN
inlawrev-3683	721	44	of	of	ADP
inlawrev-3683	721	45	their	their	PRON
inlawrev-3683	721	46	own	own	ADJ
inlawrev-3683	721	47	substantiating	substantiate	VERB
inlawrev-3683	721	48	a	a	DET
inlawrev-3683	721	49	grade	grade	NOUN
inlawrev-3683	721	50	of	of	ADP
inlawrev-3683	721	51	"	"	PUNCT
inlawrev-3683	721	52	a.	a.	NOUN
inlawrev-3683	721	53	"^	"^	NOUN
inlawrev-3683	721	54	"	"	PUNCT
inlawrev-3683	721	55	the	the	DET
inlawrev-3683	721	56	tax	tax	NOUN
inlawrev-3683	721	57	court	court	NOUN
inlawrev-3683	721	58	determined	determine	VERB
inlawrev-3683	721	59	that	that	SCONJ
inlawrev-3683	721	60	the	the	DET
inlawrev-3683	721	61	state	state	PROPN
inlawrev-3683	721	62	board	board	NOUN
inlawrev-3683	721	63	's	's	PART
inlawrev-3683	721	64	reliance	reliance	NOUN
inlawrev-3683	721	65	on	on	ADP
inlawrev-3683	721	66	the	the	DET
inlawrev-3683	721	67	testimony	testimony	NOUN
inlawrev-3683	721	68	of	of	ADP
inlawrev-3683	721	69	local	local	ADJ
inlawrev-3683	721	70	assessing	assess	VERB
inlawrev-3683	721	71	officials	official	NOUN
inlawrev-3683	721	72	was	be	AUX
inlawrev-3683	721	73	proper	proper	ADJ
inlawrev-3683	721	74	and	and	CCONJ
inlawrev-3683	721	75	given	give	VERB
inlawrev-3683	721	76	the	the	DET
inlawrev-3683	721	77	record	record	NOUN
inlawrev-3683	721	78	in	in	ADP
inlawrev-3683	721	79	its	its	PRON
inlawrev-3683	721	80	entirety	entirety	NOUN
inlawrev-3683	721	81	,	,	PUNCT
inlawrev-3683	721	82	a	a	DET
inlawrev-3683	721	83	reasonable	reasonable	ADJ
inlawrev-3683	721	84	person	person	NOUN
inlawrev-3683	721	85	could	could	AUX
inlawrev-3683	721	86	find	find	VERB
inlawrev-3683	721	87	enough	enough	ADJ
inlawrev-3683	721	88	relevant	relevant	ADJ
inlawrev-3683	721	89	evidence	evidence	NOUN
inlawrev-3683	721	90	to	to	PART
inlawrev-3683	721	91	support	support	VERB
inlawrev-3683	721	92	the	the	DET
inlawrev-3683	721	93	245	245	NUM
inlawrev-3683	721	94	.	.	PUNCT
inlawrev-3683	722	1	i	i	PRON
inlawrev-3683	722	2	d.	d.	PROPN
inlawrev-3683	722	3	at	at	ADP
inlawrev-3683	722	4	1233	1233	NUM
inlawrev-3683	722	5	.	.	PUNCT
inlawrev-3683	723	1	246	246	NUM
inlawrev-3683	723	2	.	.	PUNCT
inlawrev-3683	724	1	i	i	PRON
inlawrev-3683	724	2	d.	d.	PROPN
inlawrev-3683	724	3	247	247	NUM
inlawrev-3683	724	4	.	.	PUNCT
inlawrev-3683	725	1	799	799	NUM
inlawrev-3683	725	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	725	3	1239	1239	NUM
inlawrev-3683	725	4	(	(	PUNCT
inlawrev-3683	725	5	ind	ind	NOUN
inlawrev-3683	725	6	.	.	PUNCT
inlawrev-3683	726	1	tax	tax	PROPN
inlawrev-3683	726	2	ct	ct	PROPN
inlawrev-3683	726	3	.	.	PROPN
inlawrev-3683	726	4	2003	2003	NUM
inlawrev-3683	726	5	)	)	PUNCT
inlawrev-3683	727	1	248	248	NUM
inlawrev-3683	727	2	.	.	PUNCT
inlawrev-3683	728	1	mat	mat	NOUN
inlawrev-3683	728	2	1240	1240	NUM
inlawrev-3683	728	3	.	.	PUNCT
inlawrev-3683	729	1	249	249	NUM
inlawrev-3683	729	2	.	.	PUNCT
inlawrev-3683	730	1	i	i	PRON
inlawrev-3683	730	2	d	d	PROPN
inlawrev-3683	730	3	250	250	NUM
inlawrev-3683	730	4	.	.	PUNCT
inlawrev-3683	730	5	mat	mat	NOUN
inlawrev-3683	730	6	1241	1241	NUM
inlawrev-3683	730	7	.	.	PUNCT
inlawrev-3683	731	1	251	251	NUM
inlawrev-3683	731	2	.	.	PUNCT
inlawrev-3683	732	1	i	i	PRON
inlawrev-3683	732	2	d	d	PROPN
inlawrev-3683	732	3	at	at	ADP
inlawrev-3683	732	4	1242	1242	NUM
inlawrev-3683	732	5	.	.	PUNCT
inlawrev-3683	733	1	252	252	NUM
inlawrev-3683	733	2	.	.	PUNCT
inlawrev-3683	734	1	i	i	PRON
inlawrev-3683	734	2	d	d	PROPN
inlawrev-3683	734	3	253	253	NUM
inlawrev-3683	734	4	.	.	PUNCT
inlawrev-3683	735	1	i	i	PRON
inlawrev-3683	735	2	d	d	PROPN
inlawrev-3683	735	3	2004	2004	NUM
inlawrev-3683	735	4	]	]	PUNCT
inlawrev-3683	736	1	taxation	taxation	NOUN
inlawrev-3683	736	2	1369	1369	NUM
inlawrev-3683	736	3	state	state	PROPN
inlawrev-3683	736	4	board	board	NOUN
inlawrev-3683	736	5	's	's	PART
inlawrev-3683	736	6	determination.^^	determination.^^	NOUN
inlawrev-3683	736	7	'	'	PUNCT
inlawrev-3683	736	8	*	*	PUNCT
inlawrev-3683	736	9	specifically	specifically	ADV
inlawrev-3683	736	10	,	,	PUNCT
inlawrev-3683	736	11	the	the	DET
inlawrev-3683	736	12	tax	tax	NOUN
inlawrev-3683	736	13	court	court	NOUN
inlawrev-3683	736	14	recognized	recognize	VERB
inlawrev-3683	736	15	that	that	SCONJ
inlawrev-3683	736	16	the	the	DET
inlawrev-3683	736	17	griders	grider	NOUN
inlawrev-3683	736	18	'	'	PART
inlawrev-3683	736	19	home	home	NOUN
inlawrev-3683	736	20	has	have	AUX
inlawrev-3683	736	21	features	feature	VERB
inlawrev-3683	736	22	not	not	PART
inlawrev-3683	736	23	present	present	ADJ
inlawrev-3683	736	24	in	in	ADP
inlawrev-3683	736	25	the	the	DET
inlawrev-3683	736	26	grade	grade	NOUN
inlawrev-3683	736	27	specification	specification	NOUN
inlawrev-3683	736	28	justifying	justify	VERB
inlawrev-3683	736	29	the	the	DET
inlawrev-3683	736	30	application	application	NOUN
inlawrev-3683	736	31	of	of	ADP
inlawrev-3683	736	32	an	an	DET
inlawrev-3683	736	33	"	"	PUNCT
inlawrev-3683	736	34	a	a	DET
inlawrev-3683	736	35	"	"	PUNCT
inlawrev-3683	736	36	grade.^^^	grade.^^^	NOUN
inlawrev-3683	736	37	consequently	consequently	ADV
inlawrev-3683	736	38	,	,	PUNCT
inlawrev-3683	736	39	the	the	DET
inlawrev-3683	736	40	tax	tax	NOUN
inlawrev-3683	736	41	court	court	NOUN
inlawrev-3683	736	42	affirmed	affirm	VERB
inlawrev-3683	736	43	the	the	DET
inlawrev-3683	736	44	state	state	PROPN
inlawrev-3683	736	45	board	board	NOUN
inlawrev-3683	736	46	's	's	PART
inlawrev-3683	736	47	final	final	ADJ
inlawrev-3683	736	48	determination.^^^	determination.^^^	PROPN
inlawrev-3683	736	49	b.	b.	PROPN
inlawrev-3683	736	50	indiana	indiana	PROPN
inlawrev-3683	736	51	property	property	PROPN
inlawrev-3683	736	52	taxes	taxis	NOUN
inlawrev-3683	736	53	—	—	PUNCT
inlawrev-3683	736	54	business	business	NOUN
inlawrev-3683	736	55	real	real	ADJ
inlawrev-3683	736	56	property	property	NOUN
inlawrev-3683	736	57	tax	tax	NOUN
inlawrev-3683	736	58	1	1	NUM
inlawrev-3683	736	59	.	.	PUNCT
inlawrev-3683	737	1	miller	miller	PROPN
inlawrev-3683	737	2	village	village	PROPN
inlawrev-3683	737	3	properties	properties	PROPN
inlawrev-3683	737	4	co.	co.	PROPN
inlawrev-3683	737	5	,	,	PUNCT
inlawrev-3683	737	6	llp	llp	PROPN
inlawrev-3683	737	7	v.	v.	PROPN
inlawrev-3683	737	8	indiana	indiana	PROPN
inlawrev-3683	737	9	board	board	PROPN
inlawrev-3683	737	10	oftax	oftax	PROPN
inlawrev-3683	737	11	review	review	NOUN
inlawrev-3683	737	12	?	?	PUNCT
inlawrev-3683	737	13	^'^	^'^	PROPN
inlawrev-3683	737	14	—	—	PUNCT
inlawrev-3683	737	15	miller	miller	PROPN
inlawrev-3683	737	16	village	village	NOUN
inlawrev-3683	737	17	is	be	AUX
inlawrev-3683	737	18	the	the	DET
inlawrev-3683	737	19	owner	owner	NOUN
inlawrev-3683	737	20	of	of	ADP
inlawrev-3683	737	21	apartment	apartment	NOUN
inlawrev-3683	737	22	buildings	building	NOUN
inlawrev-3683	737	23	in	in	ADP
inlawrev-3683	737	24	gary	gary	PROPN
inlawrev-3683	737	25	,	,	PUNCT
inlawrev-3683	737	26	indiana	indiana	PROPN
inlawrev-3683	737	27	.	.	PUNCT
inlawrev-3683	738	1	miller	miller	PROPN
inlawrev-3683	738	2	village	village	PROPN
inlawrev-3683	738	3	appealed	appeal	VERB
inlawrev-3683	738	4	its	its	PRON
inlawrev-3683	738	5	1995	1995	NUM
inlawrev-3683	738	6	assessment	assessment	NOUN
inlawrev-3683	738	7	to	to	ADP
inlawrev-3683	738	8	the	the	DET
inlawrev-3683	738	9	state	state	NOUN
inlawrev-3683	738	10	board	board	NOUN
inlawrev-3683	738	11	and	and	CCONJ
inlawrev-3683	738	12	the	the	DET
inlawrev-3683	738	13	state	state	NOUN
inlawrev-3683	738	14	board	board	NOUN
inlawrev-3683	738	15	held	hold	VERB
inlawrev-3683	738	16	a	a	DET
inlawrev-3683	738	17	hearing	hearing	NOUN
inlawrev-3683	738	18	on	on	ADP
inlawrev-3683	738	19	miller	miller	PROPN
inlawrev-3683	738	20	village	village	NOUN
inlawrev-3683	738	21	's	's	PART
inlawrev-3683	738	22	appeal	appeal	NOUN
inlawrev-3683	738	23	on	on	ADP
inlawrev-3683	738	24	december	december	PROPN
inlawrev-3683	738	25	6	6	NUM
inlawrev-3683	738	26	,	,	PUNCT
inlawrev-3683	738	27	2000	2000	NUM
inlawrev-3683	738	28	.	.	PUNCT
inlawrev-3683	739	1	however	however	ADV
inlawrev-3683	739	2	,	,	PUNCT
inlawrev-3683	739	3	the	the	DET
inlawrev-3683	739	4	general	general	ADJ
inlawrev-3683	739	5	assembly	assembly	NOUN
inlawrev-3683	739	6	abolished	abolish	VERB
inlawrev-3683	739	7	the	the	DET
inlawrev-3683	739	8	state	state	NOUN
inlawrev-3683	739	9	board	board	NOUN
inlawrev-3683	739	10	on	on	ADP
inlawrev-3683	739	11	december	december	PROPN
inlawrev-3683	739	12	3	3	NUM
inlawrev-3683	739	13	1	1	NUM
inlawrev-3683	739	14	,	,	PUNCT
inlawrev-3683	739	15	2002	2002	NUM
inlawrev-3683	739	16	,	,	PUNCT
inlawrev-3683	739	17	and	and	CCONJ
inlawrev-3683	739	18	passed	pass	VERB
inlawrev-3683	739	19	legislation	legislation	NOUN
inlawrev-3683	739	20	effective	effective	ADJ
inlawrev-3683	739	21	january	january	PROPN
inlawrev-3683	739	22	1	1	NUM
inlawrev-3683	739	23	,	,	PUNCT
inlawrev-3683	739	24	2002	2002	NUM
inlawrev-3683	739	25	establishing	establish	VERB
inlawrev-3683	739	26	the	the	DET
inlawrev-3683	739	27	indiana	indiana	PROPN
inlawrev-3683	739	28	board	board	PROPN
inlawrev-3683	739	29	of	of	ADP
inlawrev-3683	739	30	tax	tax	NOUN
inlawrev-3683	739	31	review	review	NOUN
inlawrev-3683	739	32	as	as	ADP
inlawrev-3683	739	33	the	the	DET
inlawrev-3683	739	34	"	"	PUNCT
inlawrev-3683	739	35	successor	successor	NOUN
inlawrev-3683	739	36	"	"	PUNCT
inlawrev-3683	739	37	to	to	ADP
inlawrev-3683	739	38	the	the	DET
inlawrev-3683	739	39	state	state	NOUN
inlawrev-3683	739	40	board.^^^	board.^^^	PROPN
inlawrev-3683	739	41	thus	thus	ADV
inlawrev-3683	739	42	,	,	PUNCT
inlawrev-3683	739	43	in	in	ADP
inlawrev-3683	739	44	march	march	PROPN
inlawrev-3683	739	45	2002	2002	NUM
inlawrev-3683	739	46	the	the	DET
inlawrev-3683	739	47	indiana	indiana	PROPN
inlawrev-3683	739	48	board	board	PROPN
inlawrev-3683	739	49	issued	issue	VERB
inlawrev-3683	739	50	the	the	DET
inlawrev-3683	739	51	final	final	ADJ
inlawrev-3683	739	52	determination	determination	NOUN
inlawrev-3683	739	53	on	on	ADP
inlawrev-3683	739	54	miller	miller	PROPN
inlawrev-3683	739	55	's	's	PART
inlawrev-3683	739	56	case	case	NOUN
inlawrev-3683	739	57	rather	rather	ADV
inlawrev-3683	739	58	than	than	ADP
inlawrev-3683	739	59	the	the	DET
inlawrev-3683	739	60	state	state	NOUN
inlawrev-3683	739	61	board.^^^	board.^^^	PROPN
inlawrev-3683	739	62	on	on	ADP
inlawrev-3683	739	63	may	may	PROPN
inlawrev-3683	739	64	13	13	NUM
inlawrev-3683	739	65	,	,	PUNCT
inlawrev-3683	739	66	2002	2002	NUM
inlawrev-3683	739	67	,	,	PUNCT
inlawrev-3683	739	68	miller	miller	PROPN
inlawrev-3683	739	69	village	village	NOUN
inlawrev-3683	739	70	filed	file	VERB
inlawrev-3683	739	71	its	its	PRON
inlawrev-3683	739	72	original	original	ADJ
inlawrev-3683	739	73	tax	tax	NOUN
inlawrev-3683	739	74	appeal	appeal	NOUN
inlawrev-3683	739	75	to	to	ADP
inlawrev-3683	739	76	the	the	DET
inlawrev-3683	739	77	indiana	indiana	PROPN
inlawrev-3683	739	78	board	board	PROPN
inlawrev-3683	739	79	's	's	PART
inlawrev-3683	739	80	final	final	ADJ
inlawrev-3683	739	81	determination	determination	NOUN
inlawrev-3683	739	82	;	;	PUNCT
inlawrev-3683	739	83	however	however	ADV
inlawrev-3683	739	84	,	,	PUNCT
inlawrev-3683	739	85	miller	miller	PROPN
inlawrev-3683	739	86	village	village	NOUN
inlawrev-3683	739	87	named	name	VERB
inlawrev-3683	739	88	the	the	DET
inlawrev-3683	739	89	indiana	indiana	PROPN
inlawrev-3683	739	90	board	board	PROPN
inlawrev-3683	739	91	as	as	ADP
inlawrev-3683	739	92	the	the	DET
inlawrev-3683	739	93	sole	sole	ADJ
inlawrev-3683	739	94	respondent	respondent	NOUN
inlawrev-3683	739	95	to	to	ADP
inlawrev-3683	739	96	that	that	PRON
inlawrev-3683	739	97	action.^^	action.^^	NOUN
inlawrev-3683	739	98	°	°	NOUN
inlawrev-3683	739	99	in	in	ADP
inlawrev-3683	739	100	its	its	PRON
inlawrev-3683	739	101	responsive	responsive	ADJ
inlawrev-3683	739	102	pleadings	pleading	NOUN
inlawrev-3683	739	103	,	,	PUNCT
inlawrev-3683	739	104	the	the	DET
inlawrev-3683	739	105	indiana	indiana	PROPN
inlawrev-3683	739	106	board	board	PROPN
inlawrev-3683	739	107	alleged	allege	VERB
inlawrev-3683	739	108	that	that	SCONJ
inlawrev-3683	739	109	miller	miller	PROPN
inlawrev-3683	739	110	village	village	NOUN
inlawrev-3683	739	111	had	have	AUX
inlawrev-3683	739	112	failed	fail	VERB
inlawrev-3683	739	113	to	to	PART
inlawrev-3683	739	114	name	name	VERB
inlawrev-3683	739	115	the	the	DET
inlawrev-3683	739	116	appropriate	appropriate	ADJ
inlawrev-3683	739	117	local	local	ADJ
inlawrev-3683	739	118	government	government	NOUN
inlawrev-3683	739	119	officials	official	NOUN
inlawrev-3683	739	120	responsible	responsible	ADJ
inlawrev-3683	739	121	for	for	ADP
inlawrev-3683	739	122	the	the	DET
inlawrev-3683	739	123	original	original	ADJ
inlawrev-3683	739	124	assessment	assessment	NOUN
inlawrev-3683	739	125	as	as	ADP
inlawrev-3683	739	126	necessary	necessary	ADJ
inlawrev-3683	739	127	parties	party	NOUN
inlawrev-3683	739	128	to	to	ADP
inlawrev-3683	739	129	the	the	DET
inlawrev-3683	739	130	proceeding	proceeding	NOUN
inlawrev-3683	739	131	and	and	CCONJ
inlawrev-3683	739	132	that	that	SCONJ
inlawrev-3683	739	133	as	as	ADP
inlawrev-3683	739	134	a	a	DET
inlawrev-3683	739	135	result	result	NOUN
inlawrev-3683	739	136	,	,	PUNCT
inlawrev-3683	739	137	the	the	DET
inlawrev-3683	739	138	tax	tax	NOUN
inlawrev-3683	739	139	court	court	NOUN
inlawrev-3683	739	140	lacked	lack	VERB
inlawrev-3683	739	141	subject	subject	NOUN
inlawrev-3683	739	142	matter	matter	NOUN
inlawrev-3683	739	143	jurisdiction	jurisdiction	NOUN
inlawrev-3683	739	144	to	to	ADP
inlawrev-3683	739	145	over	over	ADP
inlawrev-3683	739	146	the	the	DET
inlawrev-3683	739	147	case	case	NOUN
inlawrev-3683	739	148	.	.	PUNCT
inlawrev-3683	740	1	on	on	ADP
inlawrev-3683	740	2	september	september	PROPN
inlawrev-3683	740	3	10	10	NUM
inlawrev-3683	740	4	,	,	PUNCT
inlawrev-3683	740	5	2002	2002	NUM
inlawrev-3683	740	6	,	,	PUNCT
inlawrev-3683	740	7	miller	miller	PROPN
inlawrev-3683	740	8	village	village	NOUN
inlawrev-3683	740	9	filed	file	VERB
inlawrev-3683	740	10	a	a	DET
inlawrev-3683	740	11	motion	motion	NOUN
inlawrev-3683	740	12	for	for	ADP
inlawrev-3683	740	13	leave	leave	NOUN
inlawrev-3683	740	14	to	to	PART
inlawrev-3683	740	15	amend	amend	VERB
inlawrev-3683	740	16	its	its	PRON
inlawrev-3683	740	17	complaint	complaint	NOUN
inlawrev-3683	740	18	and	and	CCONJ
inlawrev-3683	740	19	include	include	VERB
inlawrev-3683	740	20	the	the	DET
inlawrev-3683	740	21	necessary	necessary	ADJ
inlawrev-3683	740	22	parties	party	NOUN
inlawrev-3683	740	23	.	.	PUNCT
inlawrev-3683	741	1	focusing	focus	VERB
inlawrev-3683	741	2	on	on	ADP
inlawrev-3683	741	3	the	the	DET
inlawrev-3683	741	4	tax	tax	NOUN
inlawrev-3683	741	5	court	court	NOUN
inlawrev-3683	741	6	's	's	PART
inlawrev-3683	741	7	statutory	statutory	ADJ
inlawrev-3683	741	8	jurisdiction	jurisdiction	NOUN
inlawrev-3683	741	9	to	to	PART
inlawrev-3683	741	10	hear	hear	VERB
inlawrev-3683	741	11	original	original	ADJ
inlawrev-3683	741	12	tax	tax	NOUN
inlawrev-3683	741	13	254	254	NUM
inlawrev-3683	741	14	.	.	PUNCT
inlawrev-3683	742	1	i	i	PRON
inlawrev-3683	742	2	d.	d.	PROPN
inlawrev-3683	742	3	at	at	ADP
inlawrev-3683	742	4	1244	1244	NUM
inlawrev-3683	742	5	.	.	PUNCT
inlawrev-3683	743	1	255	255	NUM
inlawrev-3683	743	2	.	.	PUNCT
inlawrev-3683	744	1	i	i	PRON
inlawrev-3683	744	2	d.	d.	PROPN
inlawrev-3683	744	3	at	at	ADP
inlawrev-3683	744	4	1233	1233	NUM
inlawrev-3683	744	5	.	.	PUNCT
inlawrev-3683	745	1	256	256	NUM
inlawrev-3683	745	2	.	.	PUNCT
inlawrev-3683	746	1	i	i	PRON
inlawrev-3683	746	2	d	d	PROPN
inlawrev-3683	746	3	at	at	ADP
inlawrev-3683	746	4	1244	1244	NUM
inlawrev-3683	746	5	.	.	PUNCT
inlawrev-3683	747	1	257	257	NUM
inlawrev-3683	747	2	.	.	X
inlawrev-3683	748	1	779	779	NUM
inlawrev-3683	748	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	748	3	986	986	NUM
inlawrev-3683	748	4	(	(	PUNCT
inlawrev-3683	748	5	ind	ind	NOUN
inlawrev-3683	748	6	.	.	PUNCT
inlawrev-3683	749	1	tax	tax	PROPN
inlawrev-3683	749	2	ct	ct	PROPN
inlawrev-3683	749	3	.	.	PROPN
inlawrev-3683	749	4	2002	2002	NUM
inlawrev-3683	749	5	)	)	PUNCT
inlawrev-3683	749	6	.	.	PUNCT
inlawrev-3683	750	1	258	258	NUM
inlawrev-3683	750	2	.	.	PUNCT
inlawrev-3683	751	1	to	to	PART
inlawrev-3683	751	2	address	address	VERB
inlawrev-3683	751	3	this	this	DET
inlawrev-3683	751	4	change	change	NOUN
inlawrev-3683	751	5	,	,	PUNCT
inlawrev-3683	751	6	the	the	DET
inlawrev-3683	751	7	tax	tax	NOUN
inlawrev-3683	751	8	court	court	NOUN
inlawrev-3683	751	9	has	have	AUX
inlawrev-3683	751	10	henceforth	henceforth	ADV
inlawrev-3683	751	11	included	include	VERB
inlawrev-3683	751	12	the	the	DET
inlawrev-3683	751	13	following	following	NOUN
inlawrev-3683	751	14	,	,	PUNCT
inlawrev-3683	751	15	or	or	CCONJ
inlawrev-3683	751	16	similar	similar	ADJ
inlawrev-3683	751	17	,	,	PUNCT
inlawrev-3683	751	18	language	language	NOUN
inlawrev-3683	751	19	in	in	ADP
inlawrev-3683	751	20	its	its	PRON
inlawrev-3683	751	21	opinions	opinion	NOUN
inlawrev-3683	751	22	:	:	PUNCT
inlawrev-3683	751	23	the	the	DET
inlawrev-3683	751	24	state	state	NOUN
inlawrev-3683	751	25	board	board	PROPN
inlawrev-3683	751	26	of	of	ADP
inlawrev-3683	751	27	tax	tax	NOUN
inlawrev-3683	751	28	commissioners	commissioner	NOUN
inlawrev-3683	751	29	(	(	PUNCT
inlawrev-3683	751	30	"	"	PUNCT
inlawrev-3683	751	31	state	state	NOUN
inlawrev-3683	751	32	board	board	NOUN
inlawrev-3683	751	33	"	"	PUNCT
inlawrev-3683	751	34	)	)	PUNCT
inlawrev-3683	751	35	was	be	AUX
inlawrev-3683	751	36	originally	originally	ADV
inlawrev-3683	751	37	the	the	DET
inlawrev-3683	751	38	respondent	respondent	NOUN
inlawrev-3683	751	39	in	in	ADP
inlawrev-3683	751	40	this	this	DET
inlawrev-3683	751	41	appeal	appeal	NOUN
inlawrev-3683	751	42	.	.	PUNCT
inlawrev-3683	752	1	however	however	ADV
inlawrev-3683	752	2	,	,	PUNCT
inlawrev-3683	752	3	the	the	DET
inlawrev-3683	752	4	legislature	legislature	NOUN
inlawrev-3683	752	5	abolished	abolish	VERB
inlawrev-3683	752	6	the	the	DET
inlawrev-3683	752	7	state	state	NOUN
inlawrev-3683	752	8	board	board	NOUN
inlawrev-3683	752	9	as	as	ADP
inlawrev-3683	752	10	of	of	ADP
inlawrev-3683	752	11	december	december	PROPN
inlawrev-3683	752	12	3	3	NUM
inlawrev-3683	752	13	1	1	NUM
inlawrev-3683	752	14	,	,	PUNCT
inlawrev-3683	752	15	2001	2001	NUM
inlawrev-3683	752	16	.	.	PUNCT
inlawrev-3683	753	1	198	198	NUM
inlawrev-3683	753	2	ind	ind	NOUN
inlawrev-3683	753	3	.	.	PUNCT
inlawrev-3683	754	1	acts	act	VERB
inlawrev-3683	754	2	2001	2001	NUM
inlawrev-3683	754	3	§	§	PROPN
inlawrev-3683	754	4	119(b)(2	119(b)(2	NUM
inlawrev-3683	754	5	)	)	PUNCT
inlawrev-3683	754	6	.	.	PUNCT
inlawrev-3683	755	1	effective	effective	ADJ
inlawrev-3683	755	2	january	january	PROPN
inlawrev-3683	755	3	1	1	NUM
inlawrev-3683	755	4	,	,	PUNCT
inlawrev-3683	755	5	2002	2002	NUM
inlawrev-3683	755	6	,	,	PUNCT
inlawrev-3683	755	7	the	the	DET
inlawrev-3683	755	8	legislature	legislature	NOUN
inlawrev-3683	755	9	created	create	VERB
inlawrev-3683	755	10	the	the	DET
inlawrev-3683	755	11	department	department	NOUN
inlawrev-3683	755	12	of	of	ADP
inlawrev-3683	755	13	local	local	ADJ
inlawrev-3683	755	14	government	government	NOUN
inlawrev-3683	755	15	finance	finance	NOUN
inlawrev-3683	755	16	(	(	PUNCT
inlawrev-3683	755	17	"	"	PUNCT
inlawrev-3683	755	18	dlgf	dlgf	NOUN
inlawrev-3683	755	19	"	"	PUNCT
inlawrev-3683	755	20	)	)	PUNCT
inlawrev-3683	755	21	,	,	PUNCT
inlawrev-3683	755	22	see	see	VERB
inlawrev-3683	755	23	indiana	indiana	PROPN
inlawrev-3683	755	24	code	code	PROPN
inlawrev-3683	755	25	§	§	PROPN
inlawrev-3683	755	26	6	6	NUM
inlawrev-3683	755	27	-	-	SYM
inlawrev-3683	755	28	1.1	1.1	NUM
inlawrev-3683	755	29	-	-	PUNCT
inlawrev-3683	755	30	30	30	NUM
inlawrev-3683	755	31	-	-	SYM
inlawrev-3683	755	32	1.1	1.1	NUM
inlawrev-3683	755	33	(	(	PUNCT
inlawrev-3683	755	34	west	west	NOUN
inlawrev-3683	755	35	supp	supp	PROPN
inlawrev-3683	755	36	.	.	PUNCT
inlawrev-3683	756	1	200	200	NUM
inlawrev-3683	756	2	l)(eff	l)(eff	NOUN
inlawrev-3683	756	3	1	1	NUM
inlawrev-3683	756	4	-	-	SYM
inlawrev-3683	756	5	1	1	NUM
inlawrev-3683	756	6	-	-	NUM
inlawrev-3683	756	7	02	02	NUM
inlawrev-3683	756	8	)	)	PUNCT
inlawrev-3683	756	9	;	;	PUNCT
inlawrev-3683	756	10	198	198	NUM
inlawrev-3683	756	11	ind	ind	NOUN
inlawrev-3683	756	12	.	.	PUNCT
inlawrev-3683	757	1	acts	act	VERB
inlawrev-3683	757	2	2001	2001	NUM
inlawrev-3683	757	3	§	§	PROPN
inlawrev-3683	757	4	66	66	NUM
inlawrev-3683	757	5	,	,	PUNCT
inlawrev-3683	757	6	and	and	CCONJ
inlawrev-3683	757	7	the	the	DET
inlawrev-3683	757	8	indiana	indiana	PROPN
inlawrev-3683	757	9	board	board	PROPN
inlawrev-3683	757	10	oftax	oftax	PROPN
inlawrev-3683	757	11	review	review	PROPN
inlawrev-3683	757	12	(	(	PUNCT
inlawrev-3683	757	13	"	"	PUNCT
inlawrev-3683	757	14	indiana	indiana	PROPN
inlawrev-3683	757	15	board	board	PROPN
inlawrev-3683	757	16	"	"	PUNCT
inlawrev-3683	757	17	)	)	PUNCT
inlawrev-3683	757	18	.	.	PUNCT
inlawrev-3683	758	1	ind	ind	PROPN
inlawrev-3683	758	2	.	.	PUNCT
inlawrev-3683	758	3	code	code	PROPN
inlawrev-3683	758	4	§	§	PROPN
inlawrev-3683	758	5	6	6	NUM
inlawrev-3683	758	6	-	-	SYM
inlawrev-3683	758	7	1.5	1.5	NUM
inlawrev-3683	758	8	-	-	PUNCT
inlawrev-3683	758	9	1	1	NUM
inlawrev-3683	758	10	-	-	SYM
inlawrev-3683	758	11	3	3	NUM
inlawrev-3683	758	12	(	(	PUNCT
inlawrev-3683	758	13	west	west	NOUN
inlawrev-3683	758	14	supp	supp	PROPN
inlawrev-3683	758	15	.	.	PUNCT
inlawrev-3683	759	1	200	200	NUM
inlawrev-3683	759	2	1	1	NUM
inlawrev-3683	759	3	)	)	PUNCT
inlawrev-3683	759	4	(	(	PUNCT
inlawrev-3683	759	5	eff	eff	PROPN
inlawrev-3683	759	6	1	1	NUM
inlawrev-3683	759	7	-	-	SYM
inlawrev-3683	759	8	1	1	NUM
inlawrev-3683	759	9	-	-	NUM
inlawrev-3683	759	10	02	02	NUM
inlawrev-3683	759	11	)	)	PUNCT
inlawrev-3683	759	12	;	;	PUNCT
inlawrev-3683	759	13	198	198	NUM
inlawrev-3683	759	14	ind	ind	NOUN
inlawrev-3683	759	15	.	.	PUNCT
inlawrev-3683	760	1	acts	act	VERB
inlawrev-3683	760	2	2001	2001	NUM
inlawrev-3683	760	3	§	§	PROPN
inlawrev-3683	760	4	95	95	NUM
inlawrev-3683	760	5	.	.	PUNCT
inlawrev-3683	761	1	pursuant	pursuant	ADJ
inlawrev-3683	761	2	to	to	ADP
inlawrev-3683	761	3	indiana	indiana	PROPN
inlawrev-3683	761	4	code	code	PROPN
inlawrev-3683	761	5	§	§	PROPN
inlawrev-3683	761	6	6	6	NUM
inlawrev-3683	761	7	-	-	SYM
inlawrev-3683	761	8	1.5	1.5	NUM
inlawrev-3683	761	9	-	-	PUNCT
inlawrev-3683	761	10	5	5	NUM
inlawrev-3683	761	11	-	-	SYM
inlawrev-3683	761	12	8	8	NUM
inlawrev-3683	761	13	,	,	PUNCT
inlawrev-3683	761	14	the	the	DET
inlawrev-3683	761	15	dlgf	dlgf	NOUN
inlawrev-3683	761	16	is	be	AUX
inlawrev-3683	761	17	substituted	substitute	VERB
inlawrev-3683	761	18	for	for	ADP
inlawrev-3683	761	19	the	the	DET
inlawrev-3683	761	20	state	state	NOUN
inlawrev-3683	761	21	board	board	PROPN
inlawrev-3683	761	22	in	in	ADP
inlawrev-3683	761	23	appeals	appeal	NOUN
inlawrev-3683	761	24	from	from	ADP
inlawrev-3683	761	25	final	final	ADJ
inlawrev-3683	761	26	determinations	determination	NOUN
inlawrev-3683	761	27	of	of	ADP
inlawrev-3683	761	28	the	the	DET
inlawrev-3683	761	29	state	state	NOUN
inlawrev-3683	761	30	board	board	NOUN
inlawrev-3683	761	31	that	that	PRON
inlawrev-3683	761	32	were	be	AUX
inlawrev-3683	761	33	issued	issue	VERB
inlawrev-3683	761	34	before	before	ADP
inlawrev-3683	761	35	january	january	PROPN
inlawrev-3683	761	36	1	1	NUM
inlawrev-3683	761	37	,	,	PUNCT
inlawrev-3683	761	38	2002	2002	NUM
inlawrev-3683	761	39	.	.	PUNCT
inlawrev-3683	762	1	ind	ind	PROPN
inlawrev-3683	762	2	.	.	PUNCT
inlawrev-3683	762	3	code	code	PROPN
inlawrev-3683	762	4	§	§	PROPN
inlawrev-3683	762	5	61	61	NUM
inlawrev-3683	762	6	.5	.5	NUM
inlawrev-3683	762	7	-	-	SYM
inlawrev-3683	762	8	5	5	NUM
inlawrev-3683	762	9	-	-	SYM
inlawrev-3683	762	10	8	8	NUM
inlawrev-3683	762	11	(	(	PUNCT
inlawrev-3683	762	12	west	west	NOUN
inlawrev-3683	762	13	supp	supp	PROPN
inlawrev-3683	762	14	.	.	PUNCT
inlawrev-3683	763	1	200	200	NUM
inlawrev-3683	763	2	1	1	NUM
inlawrev-3683	763	3	)	)	PUNCT
inlawrev-3683	763	4	(	(	PUNCT
inlawrev-3683	763	5	eff	eff	PROPN
inlawrev-3683	763	6	.	.	PROPN
inlawrev-3683	763	7	1	1	NUM
inlawrev-3683	763	8	-	-	SYM
inlawrev-3683	763	9	1	1	NUM
inlawrev-3683	763	10	-	-	NUM
inlawrev-3683	763	11	02	02	NUM
inlawrev-3683	763	12	)	)	PUNCT
inlawrev-3683	763	13	;	;	PUNCT
inlawrev-3683	763	14	198	198	NUM
inlawrev-3683	763	15	ind	ind	NOUN
inlawrev-3683	763	16	.	.	PUNCT
inlawrev-3683	764	1	acts	act	VERB
inlawrev-3683	764	2	2001	2001	NUM
inlawrev-3683	764	3	,	,	PUNCT
inlawrev-3683	764	4	§	§	PROPN
inlawrev-3683	764	5	95	95	NUM
inlawrev-3683	764	6	.	.	PUNCT
inlawrev-3683	765	1	nevertheless	nevertheless	ADV
inlawrev-3683	765	2	,	,	PUNCT
inlawrev-3683	765	3	the	the	DET
inlawrev-3683	765	4	law	law	NOUN
inlawrev-3683	765	5	in	in	ADP
inlawrev-3683	765	6	effect	effect	NOUN
inlawrev-3683	765	7	prior	prior	ADV
inlawrev-3683	765	8	to	to	ADP
inlawrev-3683	765	9	january	january	PROPN
inlawrev-3683	765	10	1	1	NUM
inlawrev-3683	765	11	,	,	PUNCT
inlawrev-3683	765	12	2002	2002	NUM
inlawrev-3683	765	13	applies	apply	VERB
inlawrev-3683	765	14	to	to	ADP
inlawrev-3683	765	15	these	these	DET
inlawrev-3683	765	16	appeals	appeal	NOUN
inlawrev-3683	765	17	.	.	PUNCT
inlawrev-3683	766	1	i	i	PRON
inlawrev-3683	766	2	d.	d.	PROPN
inlawrev-3683	766	3	see	see	VERB
inlawrev-3683	766	4	also	also	ADV
inlawrev-3683	766	5	198	198	NUM
inlawrev-3683	766	6	ind	ind	NOUN
inlawrev-3683	766	7	.	.	PUNCT
inlawrev-3683	767	1	acts	act	VERB
inlawrev-3683	767	2	2001	2001	NUM
inlawrev-3683	767	3	§	§	PROPN
inlawrev-3683	767	4	117	117	NUM
inlawrev-3683	767	5	.	.	PUNCT
inlawrev-3683	768	1	although	although	SCONJ
inlawrev-3683	768	2	the	the	DET
inlawrev-3683	768	3	dlgf	dlgf	NOUN
inlawrev-3683	768	4	has	have	AUX
inlawrev-3683	768	5	been	be	AUX
inlawrev-3683	768	6	substituted	substitute	VERB
inlawrev-3683	768	7	as	as	ADP
inlawrev-3683	768	8	the	the	DET
inlawrev-3683	768	9	respondent	respondent	NOUN
inlawrev-3683	768	10	,	,	PUNCT
inlawrev-3683	768	11	this	this	DET
inlawrev-3683	768	12	court	court	NOUN
inlawrev-3683	768	13	will	will	AUX
inlawrev-3683	768	14	still	still	ADV
inlawrev-3683	768	15	reference	reference	VERB
inlawrev-3683	768	16	the	the	DET
inlawrev-3683	768	17	state	state	NOUN
inlawrev-3683	768	18	board	board	NOUN
inlawrev-3683	768	19	throughout	throughout	ADP
inlawrev-3683	768	20	this	this	DET
inlawrev-3683	768	21	opinion	opinion	NOUN
inlawrev-3683	768	22	.	.	PUNCT
inlawrev-3683	769	1	259	259	X
inlawrev-3683	769	2	.	.	X
inlawrev-3683	769	3	miller	miller	PROPN
inlawrev-3683	769	4	village	village	PROPN
inlawrev-3683	769	5	,	,	PUNCT
inlawrev-3683	769	6	779	779	NUM
inlawrev-3683	769	7	ne2dax9sl	ne2dax9sl	PROPN
inlawrev-3683	769	8	.	.	PUNCT
inlawrev-3683	770	1	260	260	NUM
inlawrev-3683	770	2	.	.	PUNCT
inlawrev-3683	771	1	i	i	PRON
inlawrev-3683	771	2	d	d	PROPN
inlawrev-3683	771	3	at	at	ADP
inlawrev-3683	771	4	987	987	NUM
inlawrev-3683	771	5	.	.	PUNCT
inlawrev-3683	772	1	1370	1370	NUM
inlawrev-3683	772	2	indiana	indiana	PROPN
inlawrev-3683	772	3	law	law	PROPN
inlawrev-3683	772	4	review	review	NOUN
inlawrev-3683	772	5	[	[	X
inlawrev-3683	772	6	vol	vol	NOUN
inlawrev-3683	772	7	.	.	PUNCT
inlawrev-3683	772	8	37:1343	37:1343	PROPN
inlawrev-3683	772	9	appeals,^^	appeals,^^	VERB
inlawrev-3683	772	10	'	'	PUNCT
inlawrev-3683	772	11	the	the	DET
inlawrev-3683	772	12	tax	tax	NOUN
inlawrev-3683	772	13	court	court	NOUN
inlawrev-3683	772	14	determined	determine	VERB
inlawrev-3683	772	15	that	that	SCONJ
inlawrev-3683	772	16	indiana	indiana	PROPN
inlawrev-3683	772	17	code	code	PROPN
inlawrev-3683	772	18	section	section	PROPN
inlawrev-3683	772	19	33	33	NUM
inlawrev-3683	772	20	-	-	SYM
inlawrev-3683	772	21	3	3	NUM
inlawrev-3683	772	22	-	-	SYM
inlawrev-3683	772	23	5	5	NUM
inlawrev-3683	772	24	-	-	SYM
inlawrev-3683	772	25	1	1	NUM
inlawrev-3683	772	26	1(a	1(a	NUM
inlawrev-3683	772	27	)	)	PUNCT
inlawrev-3683	772	28	limited	limit	VERB
inlawrev-3683	772	29	its	its	PRON
inlawrev-3683	772	30	ability	ability	NOUN
inlawrev-3683	772	31	to	to	PART
inlawrev-3683	772	32	hear	hear	VERB
inlawrev-3683	772	33	an	an	DET
inlawrev-3683	772	34	appeal	appeal	NOUN
inlawrev-3683	772	35	in	in	ADP
inlawrev-3683	772	36	which	which	PRON
inlawrev-3683	772	37	the	the	DET
inlawrev-3683	772	38	taxpayer	taxpayer	NOUN
inlawrev-3683	772	39	failed	fail	VERB
inlawrev-3683	772	40	to	to	PART
inlawrev-3683	772	41	comply	comply	VERB
inlawrev-3683	772	42	with	with	ADP
inlawrev-3683	772	43	any	any	PRON
inlawrev-3683	772	44	of	of	ADP
inlawrev-3683	772	45	the	the	DET
inlawrev-3683	772	46	statutory	statutory	ADJ
inlawrev-3683	772	47	requirements	requirement	NOUN
inlawrev-3683	772	48	for	for	ADP
inlawrev-3683	772	49	filling	fill	VERB
inlawrev-3683	772	50	an	an	DET
inlawrev-3683	772	51	original	original	ADJ
inlawrev-3683	772	52	tax	tax	NOUN
inlawrev-3683	772	53	appeal.^^^	appeal.^^^	PROPN
inlawrev-3683	772	54	thus	thus	ADV
inlawrev-3683	772	55	,	,	PUNCT
inlawrev-3683	772	56	by	by	ADP
inlawrev-3683	772	57	only	only	ADV
inlawrev-3683	772	58	naming	name	VERB
inlawrev-3683	772	59	the	the	DET
inlawrev-3683	772	60	indiana	indiana	PROPN
inlawrev-3683	772	61	board	board	PROPN
inlawrev-3683	772	62	in	in	ADP
inlawrev-3683	772	63	its	its	PRON
inlawrev-3683	772	64	appeal	appeal	NOUN
inlawrev-3683	772	65	,	,	PUNCT
inlawrev-3683	772	66	miller	miller	PROPN
inlawrev-3683	772	67	village	village	NOUN
inlawrev-3683	772	68	failed	fail	VERB
inlawrev-3683	772	69	to	to	PART
inlawrev-3683	772	70	comply	comply	VERB
inlawrev-3683	772	71	with	with	ADP
inlawrev-3683	772	72	the	the	DET
inlawrev-3683	772	73	requirements	requirement	NOUN
inlawrev-3683	772	74	for	for	ADP
inlawrev-3683	772	75	initiating	initiate	VERB
inlawrev-3683	772	76	an	an	DET
inlawrev-3683	772	77	original	original	ADJ
inlawrev-3683	772	78	tax	tax	NOUN
inlawrev-3683	772	79	appeal	appeal	NOUN
inlawrev-3683	772	80	pursuant	pursuant	ADJ
inlawrev-3683	772	81	to	to	ADP
inlawrev-3683	772	82	indiana	indiana	PROPN
inlawrev-3683	772	83	code	code	PROPN
inlawrev-3683	772	84	section	section	NOUN
inlawrev-3683	772	85	6	6	NUM
inlawrev-3683	772	86	-	-	SYM
inlawrev-3683	772	87	1	1	NUM
inlawrev-3683	772	88	.	.	NOUN
inlawrev-3683	772	89	1	1	NUM
inlawrev-3683	772	90	-1	-1	SYM
inlawrev-3683	772	91	5	5	NUM
inlawrev-3683	772	92	-	-	SYM
inlawrev-3683	772	93	5(b	5(b	NUM
inlawrev-3683	772	94	)	)	PUNCT
inlawrev-3683	772	95	,	,	PUNCT
inlawrev-3683	772	96	requiring	require	VERB
inlawrev-3683	772	97	that	that	SCONJ
inlawrev-3683	772	98	the	the	DET
inlawrev-3683	772	99	petitioner	petitioner	NOUN
inlawrev-3683	772	100	set	set	VERB
inlawrev-3683	772	101	forth	forth	ADP
inlawrev-3683	772	102	the	the	DET
inlawrev-3683	772	103	identification	identification	NOUN
inlawrev-3683	772	104	of	of	ADP
inlawrev-3683	772	105	parties	party	NOUN
inlawrev-3683	772	106	to	to	ADP
inlawrev-3683	772	107	any	any	DET
inlawrev-3683	772	108	proceeding	proceeding	NOUN
inlawrev-3683	772	109	of	of	ADP
inlawrev-3683	772	110	the	the	DET
inlawrev-3683	772	111	agency	agency	NOUN
inlawrev-3683	772	112	action.^^^	action.^^^	PROPN
inlawrev-3683	772	113	further	far	ADV
inlawrev-3683	772	114	,	,	PUNCT
inlawrev-3683	772	115	the	the	DET
inlawrev-3683	772	116	tax	tax	NOUN
inlawrev-3683	772	117	court	court	NOUN
inlawrev-3683	772	118	determined	determine	VERB
inlawrev-3683	772	119	that	that	SCONJ
inlawrev-3683	772	120	even	even	ADV
inlawrev-3683	772	121	if	if	SCONJ
inlawrev-3683	772	122	it	it	PRON
inlawrev-3683	772	123	granted	grant	VERB
inlawrev-3683	772	124	miller	miller	PROPN
inlawrev-3683	772	125	village	village	NOUN
inlawrev-3683	772	126	's	's	PART
inlawrev-3683	772	127	motion	motion	NOUN
inlawrev-3683	772	128	to	to	PART
inlawrev-3683	772	129	amend	amend	VERB
inlawrev-3683	772	130	its	its	PRON
inlawrev-3683	772	131	petition	petition	NOUN
inlawrev-3683	772	132	,	,	PUNCT
inlawrev-3683	772	133	it	it	PRON
inlawrev-3683	772	134	could	could	AUX
inlawrev-3683	772	135	not	not	PART
inlawrev-3683	772	136	relate	relate	VERB
inlawrev-3683	772	137	back	back	ADV
inlawrev-3683	772	138	to	to	ADP
inlawrev-3683	772	139	the	the	DET
inlawrev-3683	772	140	original	original	ADJ
inlawrev-3683	772	141	forty	forty	NUM
inlawrev-3683	772	142	-	-	PUNCT
inlawrev-3683	772	143	five	five	NUM
inlawrev-3683	772	144	days	day	NOUN
inlawrev-3683	772	145	in	in	ADP
inlawrev-3683	772	146	which	which	PRON
inlawrev-3683	772	147	miller	miller	PROPN
inlawrev-3683	772	148	village	village	NOUN
inlawrev-3683	772	149	had	have	VERB
inlawrev-3683	772	150	to	to	PART
inlawrev-3683	772	151	initiate	initiate	VERB
inlawrev-3683	772	152	its	its	PRON
inlawrev-3683	772	153	original	original	ADJ
inlawrev-3683	772	154	tax	tax	NOUN
inlawrev-3683	772	155	appeal	appeal	NOUN
inlawrev-3683	772	156	to	to	ADP
inlawrev-3683	772	157	the	the	DET
inlawrev-3683	772	158	indiana	indiana	PROPN
inlawrev-3683	772	159	board	board	PROPN
inlawrev-3683	772	160	's	's	PART
inlawrev-3683	772	161	final	final	ADJ
inlawrev-3683	772	162	determination.^^	determination.^^	NOUN
inlawrev-3683	772	163	'	'	PUNCT
inlawrev-3683	772	164	*	*	PUNCT
inlawrev-3683	772	165	consequently	consequently	ADV
inlawrev-3683	772	166	,	,	PUNCT
inlawrev-3683	772	167	the	the	DET
inlawrev-3683	772	168	tax	tax	NOUN
inlawrev-3683	772	169	court	court	NOUN
inlawrev-3683	772	170	denied	deny	VERB
inlawrev-3683	772	171	miller	miller	PROPN
inlawrev-3683	772	172	village	village	NOUN
inlawrev-3683	772	173	's	's	PART
inlawrev-3683	772	174	motion	motion	NOUN
inlawrev-3683	772	175	for	for	ADP
inlawrev-3683	772	176	leave	leave	NOUN
inlawrev-3683	772	177	to	to	PART
inlawrev-3683	772	178	amend	amend	VERB
inlawrev-3683	772	179	its	its	PRON
inlawrev-3683	772	180	petition	petition	NOUN
inlawrev-3683	772	181	and	and	CCONJ
inlawrev-3683	772	182	granted	grant	VERB
inlawrev-3683	772	183	the	the	DET
inlawrev-3683	772	184	indiana	indiana	PROPN
inlawrev-3683	772	185	board	board	PROPN
inlawrev-3683	772	186	's	's	PART
inlawrev-3683	772	187	motion	motion	NOUN
inlawrev-3683	772	188	to	to	PART
inlawrev-3683	772	189	dismiss	dismiss	VERB
inlawrev-3683	772	190	for	for	ADP
inlawrev-3683	772	191	failure	failure	NOUN
inlawrev-3683	772	192	to	to	PART
inlawrev-3683	772	193	name	name	VERB
inlawrev-3683	772	194	the	the	DET
inlawrev-3683	772	195	necessary	necessary	ADJ
inlawrev-3683	772	196	parties	party	NOUN
inlawrev-3683	772	197	.	.	PUNCT
inlawrev-3683	773	1	^^^	^^^	ADP
inlawrev-3683	773	2	2	2	X
inlawrev-3683	773	3	.	.	X
inlawrev-3683	773	4	park	park	NOUN
inlawrev-3683	773	5	steckley	steckley	NOUN
inlawrev-3683	774	1	i	i	PROPN
inlawrev-3683	774	2	v.	v.	PROPN
inlawrev-3683	774	3	department	department	PROPN
inlawrev-3683	774	4	oflocal	oflocal	ADJ
inlawrev-3683	774	5	government	government	NOUN
inlawrev-3683	774	6	finance}^^—park	finance}^^—park	PROPN
inlawrev-3683	774	7	steckley	steckley	NOUN
inlawrev-3683	774	8	is	be	AUX
inlawrev-3683	774	9	the	the	DET
inlawrev-3683	774	10	owner	owner	NOUN
inlawrev-3683	774	11	of	of	ADP
inlawrev-3683	774	12	two	two	NUM
inlawrev-3683	774	13	commercial	commercial	ADJ
inlawrev-3683	774	14	parcels	parcel	NOUN
inlawrev-3683	774	15	located	locate	VERB
inlawrev-3683	774	16	in	in	ADP
inlawrev-3683	774	17	washington	washington	PROPN
inlawrev-3683	774	18	township	township	PROPN
inlawrev-3683	774	19	,	,	PUNCT
inlawrev-3683	774	20	hamilton	hamilton	PROPN
inlawrev-3683	774	21	county	county	PROPN
inlawrev-3683	774	22	,	,	PUNCT
inlawrev-3683	774	23	indiana.^^^	indiana.^^^	PROPN
inlawrev-3683	774	24	the	the	DET
inlawrev-3683	774	25	parcels	parcel	NOUN
inlawrev-3683	774	26	were	be	AUX
inlawrev-3683	774	27	contiguous	contiguous	ADJ
inlawrev-3683	774	28	and	and	CCONJ
inlawrev-3683	774	29	bordered	border	VERB
inlawrev-3683	774	30	by	by	ADP
inlawrev-3683	774	31	united	united	PROPN
inlawrev-3683	774	32	states	states	PROPN
inlawrev-3683	774	33	highway	highway	NOUN
inlawrev-3683	774	34	3	3	NUM
inlawrev-3683	774	35	1	1	NUM
inlawrev-3683	774	36	(	(	PUNCT
inlawrev-3683	774	37	"	"	PUNCT
inlawrev-3683	774	38	u.s	u.s	PROPN
inlawrev-3683	774	39	.	.	PROPN
inlawrev-3683	774	40	3	3	NUM
inlawrev-3683	774	41	1	1	NUM
inlawrev-3683	774	42	"	"	PUNCT
inlawrev-3683	774	43	)	)	PUNCT
inlawrev-3683	774	44	to	to	ADP
inlawrev-3683	774	45	the	the	DET
inlawrev-3683	774	46	east	east	NOUN
inlawrev-3683	774	47	,	,	PUNCT
inlawrev-3683	774	48	a	a	DET
inlawrev-3683	774	49	railroad	railroad	NOUN
inlawrev-3683	774	50	line	line	NOUN
inlawrev-3683	774	51	on	on	ADP
inlawrev-3683	774	52	the	the	DET
inlawrev-3683	774	53	west	west	NOUN
inlawrev-3683	774	54	.	.	PUNCT
inlawrev-3683	775	1	state	state	NOUN
inlawrev-3683	775	2	road	road	NOUN
inlawrev-3683	775	3	32	32	NUM
inlawrev-3683	775	4	to	to	ADP
inlawrev-3683	775	5	the	the	DET
inlawrev-3683	775	6	north	north	NOUN
inlawrev-3683	775	7	,	,	PUNCT
inlawrev-3683	775	8	and	and	CCONJ
inlawrev-3683	775	9	1	1	NUM
inlawrev-3683	775	10	46th	46th	ADJ
inlawrev-3683	775	11	street	street	NOUN
inlawrev-3683	775	12	to	to	ADP
inlawrev-3683	775	13	the	the	DET
inlawrev-3683	775	14	south	south	NOUN
inlawrev-3683	775	15	;	;	PUNCT
inlawrev-3683	775	16	however	however	ADV
inlawrev-3683	775	17	,	,	PUNCT
inlawrev-3683	775	18	park	park	NOUN
inlawrev-3683	775	19	steckley	steckley	NOUN
inlawrev-3683	775	20	did	do	AUX
inlawrev-3683	775	21	not	not	PART
inlawrev-3683	775	22	directly	directly	ADV
inlawrev-3683	775	23	border	border	VERB
inlawrev-3683	775	24	u.s	u.s	PROPN
inlawrev-3683	775	25	.	.	PROPN
inlawrev-3683	775	26	3	3	NUM
inlawrev-3683	775	27	1	1	NUM
inlawrev-3683	775	28	?	?	SYM
inlawrev-3683	775	29	^^	^^	PUNCT
inlawrev-3683	775	30	instead	instead	ADV
inlawrev-3683	775	31	,	,	PUNCT
inlawrev-3683	775	32	there	there	PRON
inlawrev-3683	775	33	was	be	VERB
inlawrev-3683	775	34	a	a	DET
inlawrev-3683	775	35	small	small	ADJ
inlawrev-3683	775	36	sliver	sliver	NOUN
inlawrev-3683	775	37	of	of	ADP
inlawrev-3683	775	38	land	land	NOUN
inlawrev-3683	775	39	separating	separate	VERB
inlawrev-3683	775	40	park	park	NOUN
inlawrev-3683	775	41	steckley	steckley	NOUN
inlawrev-3683	775	42	's	's	PART
inlawrev-3683	775	43	commercial	commercial	ADJ
inlawrev-3683	775	44	land	land	NOUN
inlawrev-3683	775	45	from	from	ADP
inlawrev-3683	775	46	u.s	u.s	PROPN
inlawrev-3683	775	47	.	.	PROPN
inlawrev-3683	775	48	31	31	NUM
inlawrev-3683	775	49	.	.	PUNCT
inlawrev-3683	776	1	pursuant	pursuant	ADJ
inlawrev-3683	776	2	to	to	ADP
inlawrev-3683	776	3	a	a	DET
inlawrev-3683	776	4	hamilton	hamilton	PROPN
inlawrev-3683	776	5	county	county	PROPN
inlawrev-3683	776	6	land	land	NOUN
inlawrev-3683	776	7	order,^^	order,^^	NOUN
inlawrev-3683	776	8	'	'	PUNCT
inlawrev-3683	776	9	park	park	NOUN
inlawrev-3683	776	10	steckley	steckley	NOUN
inlawrev-3683	776	11	's	's	PART
inlawrev-3683	776	12	land	land	NOUN
inlawrev-3683	776	13	was	be	AUX
inlawrev-3683	776	14	assessed	assess	VERB
inlawrev-3683	776	15	at	at	ADP
inlawrev-3683	776	16	$	$	SYM
inlawrev-3683	776	17	180,000	180,000	NUM
inlawrev-3683	776	18	per	per	ADP
inlawrev-3683	776	19	acre	acre	NOUN
inlawrev-3683	776	20	due	due	ADP
inlawrev-3683	776	21	to	to	ADP
inlawrev-3683	776	22	being	be	AUX
inlawrev-3683	776	23	located	locate	VERB
inlawrev-3683	776	24	in	in	ADP
inlawrev-3683	776	25	the	the	DET
inlawrev-3683	776	26	geographic	geographic	ADJ
inlawrev-3683	776	27	area	area	NOUN
inlawrev-3683	776	28	of	of	ADP
inlawrev-3683	776	29	"	"	PUNCT
inlawrev-3683	776	30	u.s	u.s	PROPN
inlawrev-3683	776	31	.	.	PROPN
inlawrev-3683	776	32	3	3	NUM
inlawrev-3683	776	33	1	1	NUM
inlawrev-3683	776	34	corr	corr	NOUN
inlawrev-3683	776	35	from	from	ADP
inlawrev-3683	776	36	1	1	NUM
inlawrev-3683	776	37	46th	46th	PROPN
inlawrev-3683	776	38	st	st	PROPN
inlawrev-3683	776	39	to	to	ADP
inlawrev-3683	776	40	st	st	PROPN
inlawrev-3683	776	41	.	.	PROPN
inlawrev-3683	776	42	rt	rt	PROPN
inlawrev-3683	776	43	32	32	NUM
inlawrev-3683	776	44	"	"	PUNCT
inlawrev-3683	776	45	[	[	X
inlawrev-3683	776	46	sic].^^	sic].^^	NOUN
inlawrev-3683	776	47	°	°	NOUN
inlawrev-3683	776	48	after	after	ADP
inlawrev-3683	776	49	having	having	AUX
inlawrev-3683	776	50	been	be	AUX
inlawrev-3683	776	51	denied	deny	VERB
inlawrev-3683	776	52	relief	relief	NOUN
inlawrev-3683	776	53	from	from	ADP
inlawrev-3683	776	54	both	both	CCONJ
inlawrev-3683	776	55	the	the	DET
inlawrev-3683	776	56	hamilton	hamilton	PROPN
inlawrev-3683	776	57	county	county	PROPN
inlawrev-3683	776	58	board	board	PROPN
inlawrev-3683	776	59	ofreview	ofreview	NOUN
inlawrev-3683	776	60	and	and	CCONJ
inlawrev-3683	776	61	the	the	DET
inlawrev-3683	776	62	state	state	NOUN
inlawrev-3683	776	63	board	board	PROPN
inlawrev-3683	776	64	,	,	PUNCT
inlawrev-3683	776	65	park	park	NOUN
inlawrev-3683	776	66	steckley	steckley	NOUN
inlawrev-3683	776	67	initiated	initiate	VERB
inlawrev-3683	776	68	its	its	PRON
inlawrev-3683	776	69	original	original	ADJ
inlawrev-3683	776	70	tax	tax	NOUN
inlawrev-3683	776	71	appeal	appeal	NOUN
inlawrev-3683	776	72	on	on	ADP
inlawrev-3683	776	73	july	july	PROPN
inlawrev-3683	776	74	2	2	NUM
inlawrev-3683	776	75	,	,	PUNCT
inlawrev-3683	776	76	2001	2001	NUM
inlawrev-3683	776	77	.	.	PUNCT
inlawrev-3683	777	1	the	the	DET
inlawrev-3683	777	2	tax	tax	NOUN
inlawrev-3683	777	3	court	court	NOUN
inlawrev-3683	777	4	focused	focus	VERB
inlawrev-3683	777	5	on	on	ADP
inlawrev-3683	777	6	the	the	DET
inlawrev-3683	777	7	definition	definition	NOUN
inlawrev-3683	777	8	of	of	ADP
inlawrev-3683	777	9	"	"	PUNCT
inlawrev-3683	777	10	u.s	u.s	PROPN
inlawrev-3683	777	11	.	.	PROPN
inlawrev-3683	777	12	3	3	NUM
inlawrev-3683	777	13	1	1	NUM
inlawrev-3683	777	14	corridor	corridor	NOUN
inlawrev-3683	777	15	"	"	PUNCT
inlawrev-3683	777	16	in	in	ADP
inlawrev-3683	777	17	determining	determine	VERB
inlawrev-3683	777	18	whether	whether	SCONJ
inlawrev-3683	777	19	the	the	DET
inlawrev-3683	777	20	state	state	NOUN
inlawrev-3683	777	21	board	board	NOUN
inlawrev-3683	777	22	properly	properly	ADV
inlawrev-3683	777	23	valued	value	VERB
inlawrev-3683	777	24	park	park	NOUN
inlawrev-3683	777	25	steckley	steckley	NOUN
inlawrev-3683	777	26	's	's	PART
inlawrev-3683	777	27	parcels	parcel	NOUN
inlawrev-3683	777	28	pursuant	pursuant	ADJ
inlawrev-3683	777	29	to	to	ADP
inlawrev-3683	777	30	hamilton	hamilton	PROPN
inlawrev-3683	777	31	county	county	PROPN
inlawrev-3683	777	32	's	's	PART
inlawrev-3683	777	33	land	land	NOUN
inlawrev-3683	777	34	order	order	NOUN
inlawrev-3683	777	35	.	.	PUNCT
inlawrev-3683	778	1	park	park	NOUN
inlawrev-3683	778	2	steckley	steckley	PROPN
inlawrev-3683	778	3	argued	argue	VERB
inlawrev-3683	778	4	essentially	essentially	ADV
inlawrev-3683	778	5	that	that	SCONJ
inlawrev-3683	778	6	the	the	DET
inlawrev-3683	778	7	sliver	sliver	NOUN
inlawrev-3683	778	8	of	of	ADP
inlawrev-3683	778	9	land	land	NOUN
inlawrev-3683	778	10	separating	separate	VERB
inlawrev-3683	778	11	their	their	PRON
inlawrev-3683	778	12	property	property	NOUN
inlawrev-3683	778	13	from	from	ADP
inlawrev-3683	778	14	directly	directly	ADV
inlawrev-3683	778	15	bordering	border	VERB
inlawrev-3683	778	16	u.s	u.s	PROPN
inlawrev-3683	778	17	.	.	PROPN
inlawrev-3683	778	18	31	31	NUM
inlawrev-3683	778	19	took	take	VERB
inlawrev-3683	778	20	them	they	PRON
inlawrev-3683	778	21	out	out	ADP
inlawrev-3683	778	22	of	of	ADP
inlawrev-3683	778	23	the	the	DET
inlawrev-3683	778	24	land	land	NOUN
inlawrev-3683	778	25	order	order	NOUN
inlawrev-3683	778	26	's	's	PART
inlawrev-3683	778	27	definition	definition	NOUN
inlawrev-3683	778	28	of	of	ADP
inlawrev-3683	778	29	u.s	u.s	PROPN
inlawrev-3683	778	30	.	.	PROPN
inlawrev-3683	778	31	31	31	NUM
inlawrev-3683	778	32	corridor.^^	corridor.^^	NOUN
inlawrev-3683	778	33	'	'	PUNCT
inlawrev-3683	778	34	analyzing	analyze	VERB
inlawrev-3683	778	35	the	the	DET
inlawrev-3683	778	36	statutory	statutory	ADJ
inlawrev-3683	778	37	construction	construction	NOUN
inlawrev-3683	778	38	ofthe	ofthe	NOUN
inlawrev-3683	778	39	term	term	NOUN
inlawrev-3683	778	40	"	"	PUNCT
inlawrev-3683	778	41	u.s	u.s	PROPN
inlawrev-3683	778	42	.	.	PROPN
inlawrev-3683	778	43	3	3	NUM
inlawrev-3683	778	44	1	1	NUM
inlawrev-3683	778	45	corridor	corridor	NOUN
inlawrev-3683	778	46	"	"	PUNCT
inlawrev-3683	778	47	,	,	PUNCT
inlawrev-3683	778	48	the	the	DET
inlawrev-3683	778	49	tax	tax	NOUN
inlawrev-3683	778	50	court	court	NOUN
inlawrev-3683	778	51	determined	determine	VERB
inlawrev-3683	778	52	that	that	SCONJ
inlawrev-3683	778	53	the	the	DET
inlawrev-3683	778	54	plain	plain	ADJ
inlawrev-3683	778	55	and	and	CCONJ
inlawrev-3683	778	56	ordinary	ordinary	ADJ
inlawrev-3683	778	57	meaning	meaning	NOUN
inlawrev-3683	778	58	of	of	ADP
inlawrev-3683	778	59	the	the	DET
inlawrev-3683	778	60	term	term	NOUN
inlawrev-3683	778	61	261	261	NUM
inlawrev-3683	778	62	.	.	PUNCT
inlawrev-3683	779	1	the	the	DET
inlawrev-3683	779	2	tax	tax	NOUN
inlawrev-3683	779	3	court	court	NOUN
inlawrev-3683	779	4	has	have	VERB
inlawrev-3683	779	5	"	"	PUNCT
inlawrev-3683	779	6	exclusive	exclusive	ADJ
inlawrev-3683	779	7	jurisdiction	jurisdiction	NOUN
inlawrev-3683	779	8	over	over	ADP
inlawrev-3683	779	9	any	any	DET
inlawrev-3683	779	10	case	case	NOUN
inlawrev-3683	779	11	that	that	PRON
inlawrev-3683	779	12	arises	arise	VERB
inlawrev-3683	779	13	under	under	ADP
inlawrev-3683	779	14	the	the	DET
inlawrev-3683	779	15	tax	tax	NOUN
inlawrev-3683	779	16	laws	law	NOUN
inlawrev-3683	779	17	of	of	ADP
inlawrev-3683	779	18	[	[	X
inlawrev-3683	779	19	indiana	indiana	X
inlawrev-3683	779	20	]	]	PUNCT
inlawrev-3683	779	21	and	and	CCONJ
inlawrev-3683	779	22	that	that	PRON
inlawrev-3683	779	23	is	be	AUX
inlawrev-3683	779	24	an	an	DET
inlawrev-3683	779	25	initial	initial	ADJ
inlawrev-3683	779	26	tax	tax	NOUN
inlawrev-3683	779	27	appeal	appeal	NOUN
inlawrev-3683	779	28	of	of	ADP
inlawrev-3683	779	29	a	a	DET
inlawrev-3683	779	30	final	final	ADJ
inlawrev-3683	779	31	determination	determination	NOUN
inlawrev-3683	779	32	.	.	PUNCT
inlawrev-3683	779	33	"	"	PUNCT
inlawrev-3683	780	1	indiana	indiana	PROPN
inlawrev-3683	780	2	code	code	PROPN
inlawrev-3683	780	3	§	§	PROPN
inlawrev-3683	780	4	33	33	NUM
inlawrev-3683	780	5	-	-	SYM
inlawrev-3683	780	6	3	3	NUM
inlawrev-3683	780	7	-	-	PUNCT
inlawrev-3683	780	8	5	5	NUM
inlawrev-3683	780	9	-	-	PUNCT
inlawrev-3683	780	10	2(a	2(a	NUM
inlawrev-3683	780	11	)	)	PUNCT
inlawrev-3683	780	12	.	.	PUNCT
inlawrev-3683	781	1	262	262	NUM
inlawrev-3683	781	2	.	.	PUNCT
inlawrev-3683	782	1	miller	miller	PROPN
inlawrev-3683	782	2	village	village	PROPN
inlawrev-3683	782	3	,	,	PUNCT
inlawrev-3683	782	4	779	779	NUM
inlawrev-3683	782	5	n.e.2d	n.e.2d	NOUN
inlawrev-3683	782	6	at	at	ADP
inlawrev-3683	782	7	989	989	NUM
inlawrev-3683	782	8	.	.	PUNCT
inlawrev-3683	782	9	263	263	NUM
inlawrev-3683	782	10	.	.	PUNCT
inlawrev-3683	783	1	i	i	PRON
inlawrev-3683	783	2	d.	d.	PROPN
inlawrev-3683	783	3	264	264	NUM
inlawrev-3683	783	4	.	.	PUNCT
inlawrev-3683	784	1	i	i	PRON
inlawrev-3683	784	2	d.	d.	PROPN
inlawrev-3683	784	3	at	at	ADP
inlawrev-3683	784	4	990	990	NUM
inlawrev-3683	784	5	.	.	PUNCT
inlawrev-3683	785	1	265	265	NUM
inlawrev-3683	785	2	.	.	PUNCT
inlawrev-3683	786	1	i	i	PRON
inlawrev-3683	786	2	d	d	PROPN
inlawrev-3683	786	3	266	266	NUM
inlawrev-3683	786	4	.	.	PUNCT
inlawrev-3683	787	1	779	779	NUM
inlawrev-3683	787	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	787	3	1270	1270	NUM
inlawrev-3683	787	4	(	(	PUNCT
inlawrev-3683	787	5	ind	ind	NOUN
inlawrev-3683	787	6	.	.	PUNCT
inlawrev-3683	788	1	tax	tax	PROPN
inlawrev-3683	788	2	ct	ct	PROPN
inlawrev-3683	788	3	.	.	PROPN
inlawrev-3683	788	4	2002	2002	NUM
inlawrev-3683	788	5	)	)	PUNCT
inlawrev-3683	788	6	.	.	PUNCT
inlawrev-3683	789	1	267	267	X
inlawrev-3683	789	2	.	.	PUNCT
inlawrev-3683	789	3	/t/.	/t/.	X
inlawrev-3683	789	4	at	at	ADP
inlawrev-3683	789	5	1271	1271	NUM
inlawrev-3683	789	6	.	.	PUNCT
inlawrev-3683	790	1	268	268	NUM
inlawrev-3683	790	2	.	.	PUNCT
inlawrev-3683	791	1	/^.	/^.	PUNCT
inlawrev-3683	792	1	at	at	ADP
inlawrev-3683	792	2	1271	1271	NUM
inlawrev-3683	792	3	-	-	SYM
inlawrev-3683	792	4	72	72	NUM
inlawrev-3683	792	5	.	.	PUNCT
inlawrev-3683	792	6	269	269	NUM
inlawrev-3683	792	7	.	.	PUNCT
inlawrev-3683	793	1	this	this	DET
inlawrev-3683	793	2	land	land	NOUN
inlawrev-3683	793	3	order	order	NOUN
inlawrev-3683	793	4	was	be	AUX
inlawrev-3683	793	5	promulgated	promulgate	VERB
inlawrev-3683	793	6	by	by	ADP
inlawrev-3683	793	7	the	the	DET
inlawrev-3683	793	8	hamilton	hamilton	PROPN
inlawrev-3683	793	9	county	county	PROPN
inlawrev-3683	793	10	land	land	PROPN
inlawrev-3683	793	11	valuation	valuation	PROPN
inlawrev-3683	793	12	commission	commission	PROPN
inlawrev-3683	793	13	pursuant	pursuant	ADJ
inlawrev-3683	793	14	to	to	ADP
inlawrev-3683	793	15	indiana	indiana	PROPN
inlawrev-3683	793	16	code	code	PROPN
inlawrev-3683	793	17	section	section	NOUN
inlawrev-3683	793	18	6	6	NUM
inlawrev-3683	793	19	-	-	SYM
inlawrev-3683	793	20	1.1	1.1	NUM
inlawrev-3683	793	21	-	-	PUNCT
inlawrev-3683	793	22	4	4	NUM
inlawrev-3683	793	23	-	-	NUM
inlawrev-3683	793	24	13	13	NUM
inlawrev-3683	793	25	-	-	SYM
inlawrev-3683	793	26	6	6	NUM
inlawrev-3683	793	27	(	(	PUNCT
inlawrev-3683	793	28	1993	1993	NUM
inlawrev-3683	793	29	)	)	PUNCT
inlawrev-3683	793	30	and	and	CCONJ
inlawrev-3683	793	31	was	be	AUX
inlawrev-3683	793	32	later	later	ADV
inlawrev-3683	793	33	adopted	adopt	VERB
inlawrev-3683	793	34	as	as	ADP
inlawrev-3683	793	35	a	a	DET
inlawrev-3683	793	36	rule	rule	NOUN
inlawrev-3683	793	37	by	by	ADP
inlawrev-3683	793	38	state	state	NOUN
inlawrev-3683	793	39	board	board	NOUN
inlawrev-3683	793	40	.	.	PUNCT
inlawrev-3683	794	1	i	i	PRON
inlawrev-3683	794	2	d.	d.	PROPN
inlawrev-3683	794	3	at	at	ADP
inlawrev-3683	794	4	1272	1272	NUM
inlawrev-3683	794	5	.	.	PUNCT
inlawrev-3683	795	1	270	270	NUM
inlawrev-3683	795	2	.	.	PUNCT
inlawrev-3683	796	1	i	i	PRON
inlawrev-3683	796	2	d	d	PROPN
inlawrev-3683	796	3	271	271	NUM
inlawrev-3683	796	4	.	.	PUNCT
inlawrev-3683	796	5	/c/.	/c/.	PROPN
inlawrev-3683	797	1	at	at	ADP
inlawrev-3683	797	2	1273	1273	NUM
inlawrev-3683	797	3	.	.	PUNCT
inlawrev-3683	798	1	2004	2004	NUM
inlawrev-3683	798	2	]	]	PUNCT
inlawrev-3683	798	3	taxation	taxation	NOUN
inlawrev-3683	798	4	1371	1371	NUM
inlawrev-3683	798	5	"	"	PUNCT
inlawrev-3683	798	6	corridor	corridor	NOUN
inlawrev-3683	798	7	"	"	PUNCT
inlawrev-3683	798	8	was	be	AUX
inlawrev-3683	798	9	"	"	PUNCT
inlawrev-3683	798	10	a	a	PRON
inlawrev-3683	798	11	.	.	PUNCT
inlawrev-3683	798	12	.	.	PUNCT
inlawrev-3683	798	13	.	.	PUNCT
inlawrev-3683	799	1	narrow	narrow	ADJ
inlawrev-3683	799	2	passageway	passageway	NOUN
inlawrev-3683	799	3	or	or	CCONJ
inlawrev-3683	799	4	route	route	NOUN
inlawrev-3683	799	5	.	.	PUNCT
inlawrev-3683	799	6	"^^^	"^^^	PUNCT
inlawrev-3683	800	1	thus	thus	ADV
inlawrev-3683	800	2	,	,	PUNCT
inlawrev-3683	800	3	park	park	NOUN
inlawrev-3683	800	4	steckley	steckley	NOUN
inlawrev-3683	800	5	's	's	PART
inlawrev-3683	800	6	land	land	NOUN
inlawrev-3683	800	7	did	do	AUX
inlawrev-3683	800	8	not	not	PART
inlawrev-3683	800	9	fit	fit	VERB
inlawrev-3683	800	10	with	with	ADP
inlawrev-3683	800	11	in	in	ADP
inlawrev-3683	800	12	this	this	DET
inlawrev-3683	800	13	meaning	meaning	NOUN
inlawrev-3683	800	14	of	of	ADP
inlawrev-3683	800	15	"	"	PUNCT
inlawrev-3683	800	16	corridor	corridor	ADJ
inlawrev-3683	800	17	.	.	PUNCT
inlawrev-3683	800	18	"	"	PUNCT
inlawrev-3683	801	1	further	far	ADV
inlawrev-3683	801	2	,	,	PUNCT
inlawrev-3683	801	3	the	the	DET
inlawrev-3683	801	4	state	state	PROPN
inlawrev-3683	801	5	board	board	PROPN
inlawrev-3683	801	6	's	's	PART
inlawrev-3683	801	7	failed	fail	VERB
inlawrev-3683	801	8	to	to	PART
inlawrev-3683	801	9	present	present	VERB
inlawrev-3683	801	10	any	any	DET
inlawrev-3683	801	11	evidence	evidence	NOUN
inlawrev-3683	801	12	showing	show	VERB
inlawrev-3683	801	13	why	why	SCONJ
inlawrev-3683	801	14	park	park	NOUN
inlawrev-3683	801	15	steckley	steckley	NOUN
inlawrev-3683	801	16	's	's	PART
inlawrev-3683	801	17	land	land	NOUN
inlawrev-3683	801	18	was	be	AUX
inlawrev-3683	801	19	comparable	comparable	ADJ
inlawrev-3683	801	20	to	to	ADP
inlawrev-3683	801	21	the	the	DET
inlawrev-3683	801	22	land	land	NOUN
inlawrev-3683	801	23	under	under	ADP
inlawrev-3683	801	24	the	the	DET
inlawrev-3683	801	25	definition	definition	NOUN
inlawrev-3683	801	26	of	of	ADP
inlawrev-3683	801	27	"	"	PUNCT
inlawrev-3683	801	28	u.s	u.s	PROPN
inlawrev-3683	801	29	.	.	PROPN
inlawrev-3683	801	30	31	31	NUM
inlawrev-3683	801	31	corridor	corridor	NOUN
inlawrev-3683	801	32	.	.	PUNCT
inlawrev-3683	801	33	"^^^	"^^^	PUNCT
inlawrev-3683	802	1	therefore	therefore	ADV
inlawrev-3683	802	2	,	,	PUNCT
inlawrev-3683	802	3	the	the	DET
inlawrev-3683	802	4	tax	tax	NOUN
inlawrev-3683	802	5	court	court	NOUN
inlawrev-3683	802	6	reversed	reverse	VERB
inlawrev-3683	802	7	the	the	DET
inlawrev-3683	802	8	state	state	NOUN
inlawrev-3683	802	9	board	board	NOUN
inlawrev-3683	802	10	's	's	PART
inlawrev-3683	802	11	final	final	ADJ
inlawrev-3683	802	12	determination	determination	NOUN
inlawrev-3683	802	13	and	and	CCONJ
inlawrev-3683	802	14	remanded	remand	VERB
inlawrev-3683	802	15	the	the	DET
inlawrev-3683	802	16	case	case	NOUN
inlawrev-3683	802	17	to	to	ADP
inlawrev-3683	802	18	the	the	DET
inlawrev-3683	802	19	state	state	NOUN
inlawrev-3683	802	20	board	board	NOUN
inlawrev-3683	802	21	.	.	PUNCT
inlawrev-3683	803	1	3	3	X
inlawrev-3683	803	2	.	.	X
inlawrev-3683	803	3	clark	clark	PROPN
inlawrev-3683	803	4	v.	v.	PROPN
inlawrev-3683	803	5	department	department	PROPN
inlawrev-3683	803	6	of	of	ADP
inlawrev-3683	803	7	local	local	ADJ
inlawrev-3683	803	8	government	government	NOUN
inlawrev-3683	803	9	finance?^^—clark	finance?^^—clark	PROPN
inlawrev-3683	803	10	is	be	AUX
inlawrev-3683	803	11	the	the	DET
inlawrev-3683	803	12	owner	owner	NOUN
inlawrev-3683	803	13	of	of	ADP
inlawrev-3683	803	14	two	two	NUM
inlawrev-3683	803	15	apartment	apartment	NOUN
inlawrev-3683	803	16	buildings	building	NOUN
inlawrev-3683	803	17	,	,	PUNCT
inlawrev-3683	803	18	the	the	DET
inlawrev-3683	803	19	woods	wood	NOUN
inlawrev-3683	803	20	property	property	NOUN
inlawrev-3683	803	21	and	and	CCONJ
inlawrev-3683	803	22	the	the	DET
inlawrev-3683	803	23	salisbury	salisbury	PROPN
inlawrev-3683	803	24	property	property	NOUN
inlawrev-3683	803	25	(	(	PUNCT
inlawrev-3683	803	26	the	the	DET
inlawrev-3683	803	27	"	"	PUNCT
inlawrev-3683	803	28	apartment	apartment	NOUN
inlawrev-3683	803	29	buildings	building	NOUN
inlawrev-3683	803	30	"	"	PUNCT
inlawrev-3683	803	31	)	)	PUNCT
inlawrev-3683	803	32	.	.	PUNCT
inlawrev-3683	804	1	on	on	ADP
inlawrev-3683	804	2	march	march	PROPN
inlawrev-3683	804	3	1	1	NUM
inlawrev-3683	804	4	,	,	PUNCT
inlawrev-3683	804	5	1993	1993	NUM
inlawrev-3683	804	6	,	,	PUNCT
inlawrev-3683	804	7	the	the	DET
inlawrev-3683	804	8	state	state	NOUN
inlawrev-3683	804	9	board	board	NOUN
inlawrev-3683	804	10	assessed	assess	VERB
inlawrev-3683	804	11	clark	clark	NOUN
inlawrev-3683	804	12	's	's	PART
inlawrev-3683	804	13	apartment	apartment	NOUN
inlawrev-3683	804	14	buildings	building	NOUN
inlawrev-3683	804	15	giving	give	VERB
inlawrev-3683	804	16	them	they	PRON
inlawrev-3683	804	17	a	a	DET
inlawrev-3683	804	18	c	c	NOUN
inlawrev-3683	804	19	grade	grade	NOUN
inlawrev-3683	804	20	and	and	CCONJ
inlawrev-3683	804	21	a	a	DET
inlawrev-3683	804	22	5	5	NUM
inlawrev-3683	804	23	%	%	NOUN
inlawrev-3683	804	24	obsolescence	obsolescence	NOUN
inlawrev-3683	804	25	factor.^^^	factor.^^^	NOUN
inlawrev-3683	804	26	in	in	ADP
inlawrev-3683	804	27	1996	1996	NUM
inlawrev-3683	804	28	,	,	PUNCT
inlawrev-3683	804	29	clark	clark	PROPN
inlawrev-3683	804	30	appealed	appeal	VERB
inlawrev-3683	804	31	the	the	DET
inlawrev-3683	804	32	state	state	NOUN
inlawrev-3683	804	33	board	board	NOUN
inlawrev-3683	804	34	's	's	PART
inlawrev-3683	804	35	final	final	ADJ
inlawrev-3683	804	36	determination	determination	NOUN
inlawrev-3683	804	37	and	and	CCONJ
inlawrev-3683	804	38	the	the	DET
inlawrev-3683	804	39	tax	tax	NOUN
inlawrev-3683	804	40	court	court	NOUN
inlawrev-3683	804	41	determined	determine	VERB
inlawrev-3683	804	42	in	in	ADP
inlawrev-3683	804	43	favor	favor	NOUN
inlawrev-3683	804	44	ofthe	ofthe	ADJ
inlawrev-3683	804	45	taxpayer	taxpayer	NOUN
inlawrev-3683	804	46	holding	hold	VERB
inlawrev-3683	804	47	that	that	SCONJ
inlawrev-3683	804	48	"	"	PUNCT
inlawrev-3683	804	49	clark	clark	PROPN
inlawrev-3683	804	50	presented	present	VERB
inlawrev-3683	804	51	a	a	DET
inlawrev-3683	804	52	prima	prima	NOUN
inlawrev-3683	804	53	facie	facie	NOUN
inlawrev-3683	804	54	case	case	NOUN
inlawrev-3683	804	55	showing	show	VERB
inlawrev-3683	804	56	that	that	SCONJ
inlawrev-3683	804	57	the	the	DET
inlawrev-3683	804	58	c	c	PROPN
inlawrev-3683	804	59	grade	grade	NOUN
inlawrev-3683	804	60	was	be	AUX
inlawrev-3683	804	61	excessive	excessive	ADJ
inlawrev-3683	804	62	and	and	CCONJ
inlawrev-3683	804	63	improper	improper	ADJ
inlawrev-3683	804	64	and	and	CCONJ
inlawrev-3683	804	65	that	that	SCONJ
inlawrev-3683	804	66	the	the	DET
inlawrev-3683	804	67	state	state	NOUN
inlawrev-3683	804	68	board	board	NOUN
inlawrev-3683	804	69	had	have	AUX
inlawrev-3683	804	70	failed	fail	VERB
inlawrev-3683	804	71	to	to	PART
inlawrev-3683	804	72	quantify	quantify	VERB
inlawrev-3683	804	73	its	its	PRON
inlawrev-3683	804	74	award	award	NOUN
inlawrev-3683	804	75	of	of	ADP
inlawrev-3683	804	76	a	a	DET
inlawrev-3683	804	77	5	5	NUM
inlawrev-3683	804	78	%	%	NOUN
inlawrev-3683	804	79	obsolescence	obsolescence	NOUN
inlawrev-3683	804	80	factor	factor	NOUN
inlawrev-3683	804	81	.	.	PUNCT
inlawrev-3683	805	1	therefore	therefore	ADV
inlawrev-3683	805	2	,	,	PUNCT
inlawrev-3683	805	3	the	the	DET
inlawrev-3683	805	4	tax	tax	NOUN
inlawrev-3683	805	5	court	court	NOUN
inlawrev-3683	805	6	remanded	remand	VERB
inlawrev-3683	805	7	the	the	DET
inlawrev-3683	805	8	case	case	NOUN
inlawrev-3683	805	9	to	to	ADP
inlawrev-3683	805	10	the	the	DET
inlawrev-3683	805	11	state	state	NOUN
inlawrev-3683	805	12	board	board	NOUN
inlawrev-3683	805	13	.	.	PUNCT
inlawrev-3683	806	1	on	on	ADP
inlawrev-3683	806	2	remand	remand	NOUN
inlawrev-3683	806	3	,	,	PUNCT
inlawrev-3683	806	4	the	the	DET
inlawrev-3683	806	5	state	state	NOUN
inlawrev-3683	806	6	board	board	NOUN
inlawrev-3683	806	7	issued	issue	VERB
inlawrev-3683	806	8	its	its	PRON
inlawrev-3683	806	9	second	second	ADJ
inlawrev-3683	806	10	final	final	ADJ
inlawrev-3683	806	11	determination	determination	NOUN
inlawrev-3683	806	12	in	in	ADP
inlawrev-3683	806	13	which	which	PRON
inlawrev-3683	806	14	it	it	PRON
inlawrev-3683	806	15	increased	increase	VERB
inlawrev-3683	806	16	the	the	DET
inlawrev-3683	806	17	grade	grade	NOUN
inlawrev-3683	806	18	on	on	ADP
inlawrev-3683	806	19	clark	clark	NOUN
inlawrev-3683	806	20	's	's	PART
inlawrev-3683	806	21	apartment	apartment	NOUN
inlawrev-3683	806	22	buildings	building	NOUN
inlawrev-3683	806	23	from	from	ADP
inlawrev-3683	806	24	a	a	DET
inlawrev-3683	806	25	c	c	NOUN
inlawrev-3683	806	26	to	to	ADP
inlawrev-3683	806	27	a	a	DET
inlawrev-3683	806	28	c+	c+	NOUN
inlawrev-3683	806	29	and	and	CCONJ
inlawrev-3683	806	30	denied	deny	VERB
inlawrev-3683	806	31	any	any	DET
inlawrev-3683	806	32	award	award	NOUN
inlawrev-3683	806	33	of	of	ADP
inlawrev-3683	806	34	an	an	DET
inlawrev-3683	806	35	obsolescence	obsolescence	NOUN
inlawrev-3683	806	36	factor.^^^	factor.^^^	NOUN
inlawrev-3683	806	37	clark	clark	NOUN
inlawrev-3683	806	38	appealed	appeal	VERB
inlawrev-3683	806	39	that	that	SCONJ
inlawrev-3683	806	40	final	final	ADJ
inlawrev-3683	806	41	determination	determination	NOUN
inlawrev-3683	806	42	.	.	PUNCT
inlawrev-3683	807	1	the	the	DET
inlawrev-3683	807	2	tax	tax	NOUN
inlawrev-3683	807	3	court	court	NOUN
inlawrev-3683	807	4	upheld	uphold	VERB
inlawrev-3683	807	5	the	the	DET
inlawrev-3683	807	6	state	state	NOUN
inlawrev-3683	807	7	board	board	NOUN
inlawrev-3683	807	8	's	's	PART
inlawrev-3683	807	9	determination	determination	NOUN
inlawrev-3683	807	10	as	as	ADP
inlawrev-3683	807	11	to	to	ADP
inlawrev-3683	807	12	the	the	DET
inlawrev-3683	807	13	increase	increase	NOUN
inlawrev-3683	807	14	in	in	ADP
inlawrev-3683	807	15	grade	grade	NOUN
inlawrev-3683	807	16	finding	find	VERB
inlawrev-3683	807	17	that	that	SCONJ
inlawrev-3683	807	18	clark	clark	PROPN
inlawrev-3683	807	19	failed	fail	VERB
inlawrev-3683	807	20	to	to	PART
inlawrev-3683	807	21	carry	carry	VERB
inlawrev-3683	807	22	his	his	PRON
inlawrev-3683	807	23	burden	burden	NOUN
inlawrev-3683	807	24	of	of	ADP
inlawrev-3683	807	25	proof	proof	NOUN
inlawrev-3683	807	26	on	on	ADP
inlawrev-3683	807	27	remand.^^^	remand.^^^	PROPN
inlawrev-3683	807	28	although	although	SCONJ
inlawrev-3683	807	29	clark	clark	PROPN
inlawrev-3683	807	30	established	establish	VERB
inlawrev-3683	807	31	a	a	DET
inlawrev-3683	807	32	prima	prima	NOUN
inlawrev-3683	807	33	facie	facie	NOUN
inlawrev-3683	807	34	case	case	NOUN
inlawrev-3683	807	35	at	at	ADP
inlawrev-3683	807	36	the	the	DET
inlawrev-3683	807	37	first	first	ADJ
inlawrev-3683	807	38	hearing	hearing	NOUN
inlawrev-3683	807	39	of	of	ADP
inlawrev-3683	807	40	the	the	DET
inlawrev-3683	807	41	tax	tax	NOUN
inlawrev-3683	807	42	court	court	NOUN
inlawrev-3683	807	43	,	,	PUNCT
inlawrev-3683	807	44	the	the	DET
inlawrev-3683	807	45	tax	tax	NOUN
inlawrev-3683	807	46	court	court	NOUN
inlawrev-3683	807	47	determined	determine	VERB
inlawrev-3683	807	48	that	that	SCONJ
inlawrev-3683	807	49	on	on	ADP
inlawrev-3683	807	50	remand	remand	NOUN
inlawrev-3683	807	51	it	it	PRON
inlawrev-3683	807	52	was	be	AUX
inlawrev-3683	807	53	clark	clark	NOUN
inlawrev-3683	807	54	's	's	PART
inlawrev-3683	807	55	burden	burden	NOUN
inlawrev-3683	807	56	to	to	PART
inlawrev-3683	807	57	present	present	VERB
inlawrev-3683	807	58	probative	probative	ADJ
inlawrev-3683	807	59	evidence	evidence	NOUN
inlawrev-3683	807	60	that	that	SCONJ
inlawrev-3683	807	61	the	the	DET
inlawrev-3683	807	62	grade	grade	NOUN
inlawrev-3683	807	63	given	give	VERB
inlawrev-3683	807	64	to	to	ADP
inlawrev-3683	807	65	the	the	DET
inlawrev-3683	807	66	apartment	apartment	NOUN
inlawrev-3683	807	67	buildings	building	NOUN
inlawrev-3683	807	68	was	be	AUX
inlawrev-3683	807	69	improper	improper	ADJ
inlawrev-3683	807	70	or	or	CCONJ
inlawrev-3683	807	71	what	what	PRON
inlawrev-3683	807	72	the	the	DET
inlawrev-3683	807	73	proper	proper	ADJ
inlawrev-3683	807	74	grade	grade	NOUN
inlawrev-3683	807	75	should	should	AUX
inlawrev-3683	807	76	have	have	VERB
inlawrev-3683	807	77	been,^^^	been,^^^	PROPN
inlawrev-3683	807	78	instead	instead	ADV
inlawrev-3683	807	79	,	,	PUNCT
inlawrev-3683	807	80	clark	clark	PROPN
inlawrev-3683	807	81	did	do	VERB
inlawrev-3683	807	82	nothing	nothing	PRON
inlawrev-3683	807	83	,	,	PUNCT
inlawrev-3683	807	84	and	and	CCONJ
inlawrev-3683	807	85	therefore	therefore	ADV
inlawrev-3683	807	86	,	,	PUNCT
inlawrev-3683	807	87	clark	clark	PROPN
inlawrev-3683	807	88	did	do	AUX
inlawrev-3683	807	89	not	not	PART
inlawrev-3683	807	90	meet	meet	VERB
inlawrev-3683	807	91	his	his	PRON
inlawrev-3683	807	92	burden	burden	NOUN
inlawrev-3683	807	93	ofproof	ofproof	NOUN
inlawrev-3683	807	94	.	.	PUNCT
inlawrev-3683	808	1	however	however	ADV
inlawrev-3683	808	2	,	,	PUNCT
inlawrev-3683	808	3	the	the	DET
inlawrev-3683	808	4	tax	tax	NOUN
inlawrev-3683	808	5	court	court	NOUN
inlawrev-3683	808	6	overruled	overrule	VERB
inlawrev-3683	808	7	the	the	DET
inlawrev-3683	808	8	state	state	PROPN
inlawrev-3683	808	9	board	board	NOUN
inlawrev-3683	808	10	's	's	PART
inlawrev-3683	808	11	reduction	reduction	NOUN
inlawrev-3683	808	12	of	of	ADP
inlawrev-3683	808	13	its	its	PRON
inlawrev-3683	808	14	earlier	early	ADJ
inlawrev-3683	808	15	award	award	NOUN
inlawrev-3683	808	16	of	of	ADP
inlawrev-3683	808	17	a	a	DET
inlawrev-3683	808	18	5	5	NUM
inlawrev-3683	808	19	%	%	NOUN
inlawrev-3683	808	20	obsolescence	obsolescence	NOUN
inlawrev-3683	808	21	adjustment	adjustment	NOUN
inlawrev-3683	808	22	for	for	ADP
inlawrev-3683	808	23	the	the	DET
inlawrev-3683	808	24	apartment	apartment	NOUN
inlawrev-3683	808	25	buildings	building	NOUN
inlawrev-3683	808	26	.	.	PUNCT
inlawrev-3683	809	1	clark	clark	PROPN
inlawrev-3683	809	2	did	do	VERB
inlawrev-3683	809	3	present	present	ADJ
inlawrev-3683	809	4	evidence	evidence	NOUN
inlawrev-3683	809	5	on	on	ADP
inlawrev-3683	809	6	the	the	DET
inlawrev-3683	809	7	remand	remand	NOUN
inlawrev-3683	809	8	hearing	hearing	NOUN
inlawrev-3683	809	9	as	as	ADP
inlawrev-3683	809	10	to	to	ADP
inlawrev-3683	809	11	the	the	DET
inlawrev-3683	809	12	obsolescence	obsolescence	NOUN
inlawrev-3683	809	13	of	of	ADP
inlawrev-3683	809	14	the	the	DET
inlawrev-3683	809	15	apartment	apartment	NOUN
inlawrev-3683	809	16	buildings	building	NOUN
inlawrev-3683	809	17	.	.	PUNCT
inlawrev-3683	810	1	however	however	ADV
inlawrev-3683	810	2	,	,	PUNCT
inlawrev-3683	810	3	the	the	DET
inlawrev-3683	810	4	tax	tax	NOUN
inlawrev-3683	810	5	court	court	NOUN
inlawrev-3683	810	6	determined	determine	VERB
inlawrev-3683	810	7	that	that	SCONJ
inlawrev-3683	810	8	the	the	DET
inlawrev-3683	810	9	evidence	evidence	NOUN
inlawrev-3683	810	10	presented	present	VERB
inlawrev-3683	810	11	was	be	AUX
inlawrev-3683	810	12	based	base	VERB
inlawrev-3683	810	13	upon	upon	SCONJ
inlawrev-3683	810	14	assumptions	assumption	NOUN
inlawrev-3683	810	15	and	and	CCONJ
inlawrev-3683	810	16	estimations	estimation	NOUN
inlawrev-3683	810	17	that	that	PRON
inlawrev-3683	810	18	were	be	AUX
inlawrev-3683	810	19	themselves	themselves	PRON
inlawrev-3683	810	20	without	without	ADP
inlawrev-3683	810	21	any	any	DET
inlawrev-3683	810	22	concrete	concrete	ADJ
inlawrev-3683	810	23	basis	basis	NOUN
inlawrev-3683	810	24	making	make	VERB
inlawrev-3683	810	25	the	the	DET
inlawrev-3683	810	26	whole	whole	ADJ
inlawrev-3683	810	27	calculation	calculation	NOUN
inlawrev-3683	810	28	arbitrary	arbitrary	ADJ
inlawrev-3683	810	29	and	and	CCONJ
inlawrev-3683	810	30	yielding	yield	VERB
inlawrev-3683	810	31	no	no	DET
inlawrev-3683	810	32	evidentiary	evidentiary	ADJ
inlawrev-3683	810	33	basis.^^^	basis.^^^	NOUN
inlawrev-3683	810	34	although	although	SCONJ
inlawrev-3683	810	35	the	the	DET
inlawrev-3683	810	36	tax	tax	NOUN
inlawrev-3683	810	37	court	court	NOUN
inlawrev-3683	810	38	determined	determine	VERB
inlawrev-3683	810	39	that	that	SCONJ
inlawrev-3683	810	40	clark	clark	PROPN
inlawrev-3683	810	41	failed	fail	VERB
inlawrev-3683	810	42	to	to	PART
inlawrev-3683	810	43	carry	carry	VERB
inlawrev-3683	810	44	the	the	DET
inlawrev-3683	810	45	burden	burden	NOUN
inlawrev-3683	810	46	of	of	ADP
inlawrev-3683	810	47	quantifying	quantify	VERB
inlawrev-3683	810	48	the	the	DET
inlawrev-3683	810	49	obsolescence	obsolescence	NOUN
inlawrev-3683	810	50	on	on	ADP
inlawrev-3683	810	51	the	the	DET
inlawrev-3683	810	52	apartment	apartment	NOUN
inlawrev-3683	810	53	buildings	building	NOUN
inlawrev-3683	810	54	,	,	PUNCT
inlawrev-3683	810	55	the	the	DET
inlawrev-3683	810	56	tax	tax	NOUN
inlawrev-3683	810	57	court	court	NOUN
inlawrev-3683	810	58	272	272	NUM
inlawrev-3683	810	59	.	.	PUNCT
inlawrev-3683	811	1	i	i	PRON
inlawrev-3683	811	2	d.	d.	PROPN
inlawrev-3683	811	3	(	(	PUNCT
inlawrev-3683	811	4	quoting	quote	VERB
inlawrev-3683	811	5	webster	webster	PROPN
inlawrev-3683	811	6	's	's	PART
inlawrev-3683	811	7	third	third	ADJ
inlawrev-3683	811	8	new	new	ADJ
inlawrev-3683	811	9	international	international	ADJ
inlawrev-3683	811	10	dictionary	dictionary	NOUN
inlawrev-3683	811	11	5	5	NUM
inlawrev-3683	811	12	1	1	NUM
inlawrev-3683	811	13	2	2	NUM
inlawrev-3683	811	14	(	(	PUNCT
inlawrev-3683	811	15	1	1	NUM
inlawrev-3683	811	16	98	98	NUM
inlawrev-3683	811	17	1	1	NUM
inlawrev-3683	811	18	)	)	PUNCT
inlawrev-3683	811	19	)	)	PUNCT
inlawrev-3683	811	20	.	.	PUNCT
inlawrev-3683	812	1	273	273	NUM
inlawrev-3683	812	2	.	.	PUNCT
inlawrev-3683	813	1	i	i	PRON
inlawrev-3683	813	2	d.	d.	PROPN
inlawrev-3683	813	3	at	at	ADP
inlawrev-3683	813	4	1274	1274	NUM
inlawrev-3683	813	5	.	.	PUNCT
inlawrev-3683	814	1	274	274	NUM
inlawrev-3683	814	2	.	.	X
inlawrev-3683	815	1	779	779	NUM
inlawrev-3683	815	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	815	3	1277	1277	NUM
inlawrev-3683	815	4	(	(	PUNCT
inlawrev-3683	815	5	ind	ind	NOUN
inlawrev-3683	815	6	.	.	PUNCT
inlawrev-3683	816	1	tax	tax	PROPN
inlawrev-3683	816	2	ct	ct	PROPN
inlawrev-3683	816	3	.	.	PROPN
inlawrev-3683	816	4	2002	2002	NUM
inlawrev-3683	816	5	)	)	PUNCT
inlawrev-3683	816	6	.	.	PUNCT
inlawrev-3683	817	1	275	275	NUM
inlawrev-3683	817	2	.	.	PUNCT
inlawrev-3683	818	1	i	i	PRON
inlawrev-3683	818	2	d	d	PROPN
inlawrev-3683	818	3	at	at	ADP
inlawrev-3683	818	4	1280	1280	NUM
inlawrev-3683	818	5	.	.	PUNCT
inlawrev-3683	819	1	276	276	NUM
inlawrev-3683	819	2	.	.	PUNCT
inlawrev-3683	820	1	i	i	PRON
inlawrev-3683	820	2	d	d	PROPN
inlawrev-3683	820	3	at	at	ADP
inlawrev-3683	820	4	1281	1281	NUM
inlawrev-3683	820	5	.	.	PUNCT
inlawrev-3683	821	1	277	277	NUM
inlawrev-3683	821	2	.	.	PUNCT
inlawrev-3683	821	3	mat	mat	PROPN
inlawrev-3683	821	4	1282	1282	NUM
inlawrev-3683	821	5	.	.	PUNCT
inlawrev-3683	822	1	278	278	NUM
inlawrev-3683	822	2	.	.	PUNCT
inlawrev-3683	823	1	i	i	PRON
inlawrev-3683	823	2	d	d	PROPN
inlawrev-3683	823	3	at	at	ADP
inlawrev-3683	823	4	1281	1281	NUM
inlawrev-3683	823	5	-	-	SYM
inlawrev-3683	823	6	82	82	NUM
inlawrev-3683	823	7	.	.	NOUN
inlawrev-3683	823	8	279	279	NUM
inlawrev-3683	823	9	.	.	PUNCT
inlawrev-3683	824	1	i	i	PRON
inlawrev-3683	824	2	d.	d.	PROPN
inlawrev-3683	824	3	at	at	ADP
inlawrev-3683	824	4	1	1	NUM
inlawrev-3683	824	5	284	284	NUM
inlawrev-3683	824	6	.	.	PUNCT
inlawrev-3683	825	1	further	far	ADV
inlawrev-3683	825	2	,	,	PUNCT
inlawrev-3683	825	3	the	the	DET
inlawrev-3683	825	4	tax	tax	NOUN
inlawrev-3683	825	5	court	court	NOUN
inlawrev-3683	825	6	indicated	indicate	VERB
inlawrev-3683	825	7	that	that	SCONJ
inlawrev-3683	825	8	clark	clark	PROPN
inlawrev-3683	825	9	failed	fail	VERB
inlawrev-3683	825	10	to	to	PART
inlawrev-3683	825	11	distinguish	distinguish	VERB
inlawrev-3683	825	12	whether	whether	SCONJ
inlawrev-3683	825	13	his	his	PRON
inlawrev-3683	825	14	claim	claim	NOUN
inlawrev-3683	825	15	was	be	AUX
inlawrev-3683	825	16	for	for	ADP
inlawrev-3683	825	17	economic	economic	ADJ
inlawrev-3683	825	18	obsolescence	obsolescence	NOUN
inlawrev-3683	825	19	or	or	CCONJ
inlawrev-3683	825	20	functional	functional	ADJ
inlawrev-3683	825	21	obsolescence	obsolescence	NOUN
inlawrev-3683	825	22	.	.	PUNCT
inlawrev-3683	826	1	the	the	DET
inlawrev-3683	826	2	court	court	NOUN
inlawrev-3683	826	3	ruled	rule	VERB
inlawrev-3683	826	4	that	that	SCONJ
inlawrev-3683	826	5	"	"	PUNCT
inlawrev-3683	826	6	accordingly	accordingly	ADV
inlawrev-3683	826	7	,	,	PUNCT
inlawrev-3683	826	8	in	in	ADP
inlawrev-3683	826	9	all	all	DET
inlawrev-3683	826	10	cases	case	NOUN
inlawrev-3683	826	11	where	where	SCONJ
inlawrev-3683	826	12	the	the	DET
inlawrev-3683	826	13	indiana	indiana	PROPN
inlawrev-3683	826	14	board	board	PROPN
inlawrev-3683	826	15	oftax	oftax	PROPN
inlawrev-3683	826	16	review	review	NOUN
inlawrev-3683	826	17	holds	hold	VERB
inlawrev-3683	826	18	a	a	DET
inlawrev-3683	826	19	hearing	hearing	NOUN
inlawrev-3683	826	20	on	on	ADP
inlawrev-3683	826	21	a	a	DET
inlawrev-3683	826	22	taxpayer	taxpayer	NOUN
inlawrev-3683	826	23	's	's	PART
inlawrev-3683	826	24	claim	claim	NOUN
inlawrev-3683	826	25	ofobsolescence	ofobsolescence	NOUN
inlawrev-3683	826	26	after	after	ADP
inlawrev-3683	826	27	the	the	DET
inlawrev-3683	826	28	date	date	NOUN
inlawrev-3683	826	29	of	of	ADP
inlawrev-3683	826	30	this	this	DET
inlawrev-3683	826	31	case	case	NOUN
inlawrev-3683	826	32	,	,	PUNCT
inlawrev-3683	826	33	taxpayers	taxpayer	NOUN
inlawrev-3683	826	34	are	be	AUX
inlawrev-3683	826	35	required	require	VERB
inlawrev-3683	826	36	to	to	PART
inlawrev-3683	826	37	specify	specify	VERB
inlawrev-3683	826	38	whether	whether	SCONJ
inlawrev-3683	826	39	they	they	PRON
inlawrev-3683	826	40	are	be	AUX
inlawrev-3683	826	41	seeking	seek	VERB
inlawrev-3683	826	42	economic	economic	ADJ
inlawrev-3683	826	43	or	or	CCONJ
inlawrev-3683	826	44	functional	functional	ADJ
inlawrev-3683	826	45	obsolescence	obsolescence	NOUN
inlawrev-3683	826	46	,	,	PUNCT
inlawrev-3683	826	47	or	or	CCONJ
inlawrev-3683	826	48	both	both	PRON
inlawrev-3683	826	49	.	.	PUNCT
inlawrev-3683	826	50	"	"	PUNCT
inlawrev-3683	827	1	i	i	PRON
inlawrev-3683	827	2	d.	d.	PROPN
inlawrev-3683	827	3	at	at	ADP
inlawrev-3683	827	4	1283	1283	NUM
inlawrev-3683	827	5	.	.	PUNCT
inlawrev-3683	828	1	1372	1372	NUM
inlawrev-3683	828	2	indiana	indiana	PROPN
inlawrev-3683	828	3	law	law	PROPN
inlawrev-3683	828	4	review	review	NOUN
inlawrev-3683	828	5	[	[	X
inlawrev-3683	828	6	vol	vol	NOUN
inlawrev-3683	828	7	.	.	PUNCT
inlawrev-3683	829	1	37:1343	37:1343	PROPN
inlawrev-3683	829	2	ultimately	ultimately	ADV
inlawrev-3683	829	3	held	hold	VERB
inlawrev-3683	829	4	that	that	SCONJ
inlawrev-3683	829	5	on	on	ADP
inlawrev-3683	829	6	remand	remand	NOUN
inlawrev-3683	829	7	the	the	DET
inlawrev-3683	829	8	state	state	NOUN
inlawrev-3683	829	9	board	board	NOUN
inlawrev-3683	829	10	could	could	AUX
inlawrev-3683	829	11	not	not	PART
inlawrev-3683	829	12	take	take	VERB
inlawrev-3683	829	13	action	action	NOUN
inlawrev-3683	829	14	to	to	PART
inlawrev-3683	829	15	reduce	reduce	VERB
inlawrev-3683	829	16	the	the	DET
inlawrev-3683	829	17	obsolescence	obsolescence	NOUN
inlawrev-3683	829	18	award	award	NOUN
inlawrev-3683	829	19	as	as	SCONJ
inlawrev-3683	829	20	the	the	DET
inlawrev-3683	829	21	tax	tax	NOUN
inlawrev-3683	829	22	court	court	NOUN
inlawrev-3683	829	23	had	have	AUX
inlawrev-3683	829	24	remanded	remand	VERB
inlawrev-3683	829	25	the	the	DET
inlawrev-3683	829	26	case	case	NOUN
inlawrev-3683	829	27	only	only	ADV
inlawrev-3683	829	28	for	for	ADP
inlawrev-3683	829	29	the	the	DET
inlawrev-3683	829	30	purpose	purpose	NOUN
inlawrev-3683	829	31	of	of	ADP
inlawrev-3683	829	32	allowing	allow	VERB
inlawrev-3683	829	33	clark	clark	NOUN
inlawrev-3683	829	34	to	to	PART
inlawrev-3683	829	35	make	make	VERB
inlawrev-3683	829	36	a	a	DET
inlawrev-3683	829	37	prima	prima	NOUN
inlawrev-3683	829	38	facie	facie	NOUN
inlawrev-3683	829	39	case	case	NOUN
inlawrev-3683	829	40	quantifying	quantify	VERB
inlawrev-3683	829	41	the	the	DET
inlawrev-3683	829	42	amount	amount	NOUN
inlawrev-3683	829	43	of	of	ADP
inlawrev-3683	829	44	obsolescence	obsolescence	NOUN
inlawrev-3683	829	45	to	to	PART
inlawrev-3683	829	46	which	which	PRON
inlawrev-3683	829	47	clark	clark	NOUN
inlawrev-3683	829	48	was	be	AUX
inlawrev-3683	829	49	entitled.^^^	entitled.^^^	PROPN
inlawrev-3683	829	50	4	4	NUM
inlawrev-3683	829	51	.	.	PUNCT
inlawrev-3683	829	52	eastgate	eastgate	PROPN
inlawrev-3683	829	53	partnership	partnership	PROPN
inlawrev-3683	829	54	v.	v.	PROPN
inlawrev-3683	829	55	department	department	PROPN
inlawrev-3683	829	56	oflocal	oflocal	ADJ
inlawrev-3683	829	57	government	government	NOUN
inlawrev-3683	829	58	finance}^^	finance}^^	PROPN
inlawrev-3683	829	59	—	—	PUNCT
inlawrev-3683	829	60	eastgate	eastgate	PROPN
inlawrev-3683	829	61	is	be	AUX
inlawrev-3683	829	62	the	the	DET
inlawrev-3683	829	63	owner	owner	NOUN
inlawrev-3683	829	64	of	of	ADP
inlawrev-3683	829	65	the	the	DET
inlawrev-3683	829	66	marriott	marriott	PROPN
inlawrev-3683	829	67	inn	inn	PROPN
inlawrev-3683	829	68	located	locate	VERB
inlawrev-3683	829	69	on	on	ADP
inlawrev-3683	829	70	two	two	NUM
inlawrev-3683	829	71	parcels	parcel	NOUN
inlawrev-3683	829	72	of	of	ADP
inlawrev-3683	829	73	land	land	NOUN
inlawrev-3683	829	74	in	in	ADP
inlawrev-3683	829	75	warren	warren	PROPN
inlawrev-3683	829	76	township	township	PROPN
inlawrev-3683	829	77	,	,	PUNCT
inlawrev-3683	829	78	marion	marion	PROPN
inlawrev-3683	829	79	county	county	PROPN
inlawrev-3683	829	80	,	,	PUNCT
inlawrev-3683	829	81	indiana	indiana	PROPN
inlawrev-3683	829	82	between	between	ADP
inlawrev-3683	829	83	interstate-70	interstate-70	PROPN
inlawrev-3683	829	84	and	and	CCONJ
inlawrev-3683	829	85	interstate465	interstate465	PROPN
inlawrev-3683	829	86	on	on	ADP
inlawrev-3683	829	87	2	2	NUM
inlawrev-3683	829	88	1	1	NUM
inlawrev-3683	829	89	st	st	PROPN
inlawrev-3683	829	90	street	street	PROPN
inlawrev-3683	829	91	.	.	PUNCT
inlawrev-3683	830	1	eastgate	eastgate	PROPN
inlawrev-3683	830	2	appealed	appeal	VERB
inlawrev-3683	830	3	its	its	PRON
inlawrev-3683	830	4	1989	1989	NUM
inlawrev-3683	830	5	reassessment	reassessment	NOUN
inlawrev-3683	830	6	to	to	ADP
inlawrev-3683	830	7	the	the	DET
inlawrev-3683	830	8	state	state	NOUN
inlawrev-3683	830	9	board	board	NOUN
inlawrev-3683	830	10	.	.	PUNCT
inlawrev-3683	831	1	in	in	ADP
inlawrev-3683	831	2	its	its	PRON
inlawrev-3683	831	3	final	final	ADJ
inlawrev-3683	831	4	determination	determination	NOUN
inlawrev-3683	831	5	,	,	PUNCT
inlawrev-3683	831	6	the	the	DET
inlawrev-3683	831	7	state	state	NOUN
inlawrev-3683	831	8	board	board	PROPN
inlawrev-3683	831	9	valued	value	VERB
inlawrev-3683	831	10	eastgate	eastgate	NOUN
inlawrev-3683	831	11	'	'	PUNCT
inlawrev-3683	831	12	s	s	NOUN
inlawrev-3683	831	13	land	land	NOUN
inlawrev-3683	831	14	as	as	ADP
inlawrev-3683	831	15	a	a	DET
inlawrev-3683	831	16	"	"	PUNCT
inlawrev-3683	831	17	townshipother	townshipother	ADJ
inlawrev-3683	831	18	"	"	PUNCT
inlawrev-3683	831	19	assessing	assess	VERB
inlawrev-3683	831	20	its	its	PRON
inlawrev-3683	831	21	primary	primary	ADJ
inlawrev-3683	831	22	land	land	NOUN
inlawrev-3683	831	23	$	$	SYM
inlawrev-3683	831	24	1	1	NUM
inlawrev-3683	831	25	.50	.50	NUM
inlawrev-3683	831	26	per	per	ADP
inlawrev-3683	831	27	square	square	ADJ
inlawrev-3683	831	28	foot	foot	NOUN
inlawrev-3683	831	29	and	and	CCONJ
inlawrev-3683	831	30	its	its	PRON
inlawrev-3683	831	31	secondary	secondary	ADJ
inlawrev-3683	831	32	land	land	NOUN
inlawrev-3683	831	33	at	at	ADP
inlawrev-3683	831	34	$	$	SYM
inlawrev-3683	831	35	1	1	NUM
inlawrev-3683	831	36	.05	.05	NUM
inlawrev-3683	831	37	per	per	ADP
inlawrev-3683	831	38	square	square	ADJ
inlawrev-3683	831	39	foot.^^^	foot.^^^	PROPN
inlawrev-3683	831	40	immediately	immediately	ADV
inlawrev-3683	831	41	thereafter	thereafter	ADV
inlawrev-3683	831	42	,	,	PUNCT
inlawrev-3683	831	43	the	the	DET
inlawrev-3683	831	44	marion	marion	PROPN
inlawrev-3683	831	45	county	county	PROPN
inlawrev-3683	831	46	executive	executive	NOUN
inlawrev-3683	831	47	requested	request	VERB
inlawrev-3683	831	48	a	a	DET
inlawrev-3683	831	49	rehearing	rehearing	NOUN
inlawrev-3683	831	50	pursuant	pursuant	NOUN
inlawrev-3683	831	51	to	to	ADP
inlawrev-3683	831	52	indiana	indiana	PROPN
inlawrev-3683	831	53	code	code	PROPN
inlawrev-3683	831	54	section	section	NOUN
inlawrev-3683	831	55	6	6	NUM
inlawrev-3683	831	56	-	-	SYM
inlawrev-3683	831	57	1	1	NUM
inlawrev-3683	831	58	.l-15	.l-15	NOUN
inlawrev-3683	831	59	-	-	PUNCT
inlawrev-3683	831	60	5(a	5(a	NUM
inlawrev-3683	831	61	)	)	PUNCT
inlawrev-3683	831	62	,	,	PUNCT
inlawrev-3683	831	63	the	the	DET
inlawrev-3683	831	64	result	result	NOUN
inlawrev-3683	831	65	ofwhich	ofwhich	PRON
inlawrev-3683	831	66	altered	alter	VERB
inlawrev-3683	831	67	the	the	DET
inlawrev-3683	831	68	marion	marion	PROPN
inlawrev-3683	831	69	county	county	NOUN
inlawrev-3683	831	70	land	land	NOUN
inlawrev-3683	831	71	order	order	NOUN
inlawrev-3683	831	72	for	for	ADP
inlawrev-3683	831	73	warren	warren	PROPN
inlawrev-3683	831	74	township	township	PROPN
inlawrev-3683	831	75	increasing	increase	VERB
inlawrev-3683	831	76	eastgate	eastgate	NOUN
inlawrev-3683	831	77	's	's	PART
inlawrev-3683	831	78	assessments	assessment	NOUN
inlawrev-3683	831	79	$	$	SYM
inlawrev-3683	831	80	1.50	1.50	NUM
inlawrev-3683	831	81	to	to	ADP
inlawrev-3683	831	82	$	$	SYM
inlawrev-3683	831	83	3.00	3.00	NUM
inlawrev-3683	831	84	for	for	ADP
inlawrev-3683	831	85	its	its	PRON
inlawrev-3683	831	86	primary	primary	ADJ
inlawrev-3683	831	87	land	land	NOUN
inlawrev-3683	831	88	and	and	CCONJ
inlawrev-3683	831	89	from	from	ADP
inlawrev-3683	831	90	$	$	SYM
inlawrev-3683	831	91	1.05	1.05	NUM
inlawrev-3683	831	92	to	to	PART
inlawrev-3683	831	93	$	$	SYM
inlawrev-3683	831	94	2.00	2.00	NUM
inlawrev-3683	831	95	for	for	ADP
inlawrev-3683	831	96	its	its	PRON
inlawrev-3683	831	97	secondary	secondary	ADJ
inlawrev-3683	831	98	land.^^-	land.^^-	NOUN
inlawrev-3683	831	99	'	'	PUNCT
inlawrev-3683	831	100	after	after	ADP
inlawrev-3683	831	101	appeal	appeal	NOUN
inlawrev-3683	831	102	and	and	CCONJ
inlawrev-3683	831	103	remand	remand	NOUN
inlawrev-3683	831	104	by	by	ADP
inlawrev-3683	831	105	the	the	DET
inlawrev-3683	831	106	tax	tax	NOUN
inlawrev-3683	831	107	court	court	NOUN
inlawrev-3683	831	108	and	and	CCONJ
inlawrev-3683	831	109	after	after	SCONJ
inlawrev-3683	831	110	the	the	DET
inlawrev-3683	831	111	state	state	NOUN
inlawrev-3683	831	112	board	board	NOUN
inlawrev-3683	831	113	issued	issue	VERB
inlawrev-3683	831	114	its	its	PRON
inlawrev-3683	831	115	final	final	ADJ
inlawrev-3683	831	116	determination	determination	NOUN
inlawrev-3683	831	117	,	,	PUNCT
inlawrev-3683	831	118	eastgate	eastgate	PROPN
inlawrev-3683	831	119	initiated	initiate	VERB
inlawrev-3683	831	120	its	its	PRON
inlawrev-3683	831	121	original	original	ADJ
inlawrev-3683	831	122	tax	tax	NOUN
inlawrev-3683	831	123	appeal	appeal	NOUN
inlawrev-3683	831	124	on	on	ADP
inlawrev-3683	831	125	august	august	PROPN
inlawrev-3683	831	126	1	1	NUM
inlawrev-3683	831	127	7	7	NUM
inlawrev-3683	831	128	,	,	PUNCT
inlawrev-3683	831	129	1	1	NUM
inlawrev-3683	831	130	998	998	NUM
inlawrev-3683	831	131	.	.	PUNCT
inlawrev-3683	832	1	eastgate	eastgate	PROPN
inlawrev-3683	832	2	argued	argue	VERB
inlawrev-3683	832	3	that	that	SCONJ
inlawrev-3683	832	4	its	its	PRON
inlawrev-3683	832	5	property	property	NOUN
inlawrev-3683	832	6	was	be	AUX
inlawrev-3683	832	7	located	locate	VERB
inlawrev-3683	832	8	on	on	ADP
inlawrev-3683	832	9	21st	21st	ADJ
inlawrev-3683	832	10	street	street	NOUN
inlawrev-3683	832	11	and	and	CCONJ
inlawrev-3683	832	12	that	that	SCONJ
inlawrev-3683	832	13	the	the	DET
inlawrev-3683	832	14	marion	marion	PROPN
inlawrev-3683	832	15	county	county	PROPN
inlawrev-3683	832	16	executive	executive	NOUN
inlawrev-3683	832	17	's	's	PART
inlawrev-3683	832	18	land	land	NOUN
inlawrev-3683	832	19	order	order	NOUN
inlawrev-3683	832	20	only	only	ADV
inlawrev-3683	832	21	applied	apply	VERB
inlawrev-3683	832	22	to	to	ADP
inlawrev-3683	832	23	shadeland	shadeland	NOUN
inlawrev-3683	832	24	avenue.^^	avenue.^^	NOUN
inlawrev-3683	832	25	"	"	PUNCT
inlawrev-3683	832	26	*	*	PUNCT
inlawrev-3683	832	27	stated	state	VERB
inlawrev-3683	832	28	another	another	DET
inlawrev-3683	832	29	way	way	NOUN
inlawrev-3683	832	30	,	,	PUNCT
inlawrev-3683	832	31	eastgate	eastgate	PROPN
inlawrev-3683	832	32	argued	argue	VERB
inlawrev-3683	832	33	that	that	SCONJ
inlawrev-3683	832	34	,	,	PUNCT
inlawrev-3683	832	35	because	because	SCONJ
inlawrev-3683	832	36	the	the	DET
inlawrev-3683	832	37	land	land	NOUN
inlawrev-3683	832	38	order	order	NOUN
inlawrev-3683	832	39	did	do	AUX
inlawrev-3683	832	40	not	not	PART
inlawrev-3683	832	41	specifically	specifically	ADV
inlawrev-3683	832	42	refer	refer	VERB
inlawrev-3683	832	43	to	to	ADP
inlawrev-3683	832	44	21	21	NUM
inlawrev-3683	832	45	st	st	PROPN
inlawrev-3683	832	46	street	street	PROPN
inlawrev-3683	832	47	,	,	PUNCT
inlawrev-3683	832	48	it	it	PRON
inlawrev-3683	832	49	should	should	AUX
inlawrev-3683	832	50	receive	receive	VERB
inlawrev-3683	832	51	a	a	DET
inlawrev-3683	832	52	designation	designation	NOUN
inlawrev-3683	832	53	of	of	ADP
inlawrev-3683	832	54	"	"	PUNCT
inlawrev-3683	832	55	township	township	NOUN
inlawrev-3683	832	56	-	-	PUNCT
inlawrev-3683	832	57	other	other	ADJ
inlawrev-3683	832	58	"	"	PUNCT
inlawrev-3683	832	59	and	and	CCONJ
inlawrev-3683	832	60	receive	receive	VERB
inlawrev-3683	832	61	the	the	DET
inlawrev-3683	832	62	benefit	benefit	NOUN
inlawrev-3683	832	63	ofthe	ofthe	NOUN
inlawrev-3683	832	64	lower	low	ADJ
inlawrev-3683	832	65	assessment	assessment	NOUN
inlawrev-3683	832	66	.	.	PUNCT
inlawrev-3683	833	1	the	the	DET
inlawrev-3683	833	2	tax	tax	NOUN
inlawrev-3683	833	3	court	court	NOUN
inlawrev-3683	833	4	disagreed	disagree	VERB
inlawrev-3683	833	5	with	with	ADP
inlawrev-3683	833	6	eastgate	eastgate	PROPN
inlawrev-3683	833	7	's	's	PART
inlawrev-3683	833	8	reliance	reliance	NOUN
inlawrev-3683	833	9	upon	upon	SCONJ
inlawrev-3683	833	10	the	the	DET
inlawrev-3683	833	11	earlier	early	ADJ
inlawrev-3683	833	12	case	case	NOUN
inlawrev-3683	833	13	of	of	ADP
inlawrev-3683	833	14	the	the	DET
inlawrev-3683	833	15	precedent	precedent	NOUN
inlawrev-3683	833	16	v.	v.	ADP
inlawrev-3683	833	17	state	state	PROPN
inlawrev-3683	833	18	board	board	PROPN
inlawrev-3683	833	19	of	of	ADP
inlawrev-3683	833	20	tax	tax	NOUN
inlawrev-3683	833	21	commissioners^^^	commissioners^^^	PROPN
inlawrev-3683	833	22	which	which	PRON
inlawrev-3683	833	23	required	require	VERB
inlawrev-3683	833	24	the	the	DET
inlawrev-3683	833	25	state	state	NOUN
inlawrev-3683	833	26	board	board	NOUN
inlawrev-3683	833	27	to	to	PART
inlawrev-3683	833	28	assess	assess	VERB
inlawrev-3683	833	29	a	a	DET
inlawrev-3683	833	30	taxpayer	taxpayer	NOUN
inlawrev-3683	833	31	's	's	PART
inlawrev-3683	833	32	lands	land	NOUN
inlawrev-3683	833	33	,	,	PUNCT
inlawrev-3683	833	34	which	which	PRON
inlawrev-3683	833	35	were	be	AUX
inlawrev-3683	833	36	outside	outside	ADP
inlawrev-3683	833	37	of	of	ADP
inlawrev-3683	833	38	the	the	DET
inlawrev-3683	833	39	land	land	NOUN
inlawrev-3683	833	40	described	describe	VERB
inlawrev-3683	833	41	in	in	ADP
inlawrev-3683	833	42	a	a	DET
inlawrev-3683	833	43	land	land	NOUN
inlawrev-3683	833	44	order	order	NOUN
inlawrev-3683	833	45	,	,	PUNCT
inlawrev-3683	833	46	as	as	ADP
inlawrev-3683	833	47	being	be	AUX
inlawrev-3683	833	48	"	"	PUNCT
inlawrev-3683	833	49	township	township	NOUN
inlawrev-3683	833	50	-	-	PUNCT
inlawrev-3683	833	51	other	other	ADJ
inlawrev-3683	833	52	.	.	PUNCT
inlawrev-3683	833	53	"^^^	"^^^	PUNCT
inlawrev-3683	834	1	the	the	DET
inlawrev-3683	834	2	tax	tax	NOUN
inlawrev-3683	834	3	court	court	NOUN
inlawrev-3683	834	4	distinguished	distinguish	VERB
inlawrev-3683	834	5	eastgate	eastgate	PROPN
inlawrev-3683	834	6	's	's	PART
inlawrev-3683	834	7	circumstances	circumstance	NOUN
inlawrev-3683	834	8	from	from	ADP
inlawrev-3683	834	9	those	those	PRON
inlawrev-3683	834	10	in	in	ADP
inlawrev-3683	834	11	precedent	precedent	NOUN
inlawrev-3683	834	12	due	due	ADP
inlawrev-3683	834	13	to	to	ADP
inlawrev-3683	834	14	the	the	DET
inlawrev-3683	834	15	fact	fact	NOUN
inlawrev-3683	834	16	that	that	SCONJ
inlawrev-3683	834	17	eastland	eastland	PROPN
inlawrev-3683	834	18	fell	fall	VERB
inlawrev-3683	834	19	squarely	squarely	ADV
inlawrev-3683	834	20	within	within	ADP
inlawrev-3683	834	21	the	the	DET
inlawrev-3683	834	22	geographic	geographic	ADJ
inlawrev-3683	834	23	area	area	NOUN
inlawrev-3683	834	24	described	describe	VERB
inlawrev-3683	834	25	in	in	ADP
inlawrev-3683	834	26	the	the	DET
inlawrev-3683	834	27	land	land	NOUN
inlawrev-3683	834	28	order	order	NOUN
inlawrev-3683	834	29	as	as	ADP
inlawrev-3683	834	30	shadeland	shadeland	PROPN
inlawrev-3683	834	31	avenue	avenue	PROPN
inlawrev-3683	834	32	south	south	ADV
inlawrev-3683	834	33	of	of	ADP
inlawrev-3683	834	34	1	1	NUM
inlawrev-3683	834	35	-	-	SYM
inlawrev-3683	834	36	70	70	NUM
inlawrev-3683	834	37	to	to	ADP
inlawrev-3683	834	38	the	the	DET
inlawrev-3683	834	39	washington	washington	PROPN
inlawrev-3683	834	40	street	street	PROPN
inlawrev-3683	834	41	intersection.^^^	intersection.^^^	PROPN
inlawrev-3683	834	42	thus	thus	ADV
inlawrev-3683	834	43	,	,	PUNCT
inlawrev-3683	834	44	the	the	DET
inlawrev-3683	834	45	tax	tax	NOUN
inlawrev-3683	834	46	court	court	NOUN
inlawrev-3683	834	47	affirmed	affirm	VERB
inlawrev-3683	834	48	the	the	DET
inlawrev-3683	834	49	state	state	PROPN
inlawrev-3683	834	50	board	board	NOUN
inlawrev-3683	834	51	's	's	PART
inlawrev-3683	834	52	final	final	ADJ
inlawrev-3683	834	53	determination	determination	NOUN
inlawrev-3683	834	54	increasing	increase	VERB
inlawrev-3683	834	55	eastgate	eastgate	NOUN
inlawrev-3683	834	56	's	's	PART
inlawrev-3683	834	57	assessment	assessment	NOUN
inlawrev-3683	834	58	pursuant	pursuant	VERB
inlawrev-3683	834	59	to	to	ADP
inlawrev-3683	834	60	the	the	DET
inlawrev-3683	834	61	marion	marion	PROPN
inlawrev-3683	834	62	county	county	NOUN
inlawrev-3683	834	63	land	land	NOUN
inlawrev-3683	834	64	order	order	NOUN
inlawrev-3683	834	65	for	for	ADP
inlawrev-3683	834	66	warren	warren	PROPN
inlawrev-3683	834	67	township	township	PROPN
inlawrev-3683	834	68	.	.	PUNCT
inlawrev-3683	835	1	5	5	X
inlawrev-3683	835	2	.	.	X
inlawrev-3683	835	3	beta	beta	PROPN
inlawrev-3683	835	4	steel	steel	PROPN
inlawrev-3683	835	5	corp	corp	PROPN
inlawrev-3683	835	6	.	.	PROPN
inlawrev-3683	836	1	v.	v.	ADP
inlawrev-3683	836	2	department	department	PROPN
inlawrev-3683	836	3	oflocal	oflocal	ADJ
inlawrev-3683	836	4	government	government	NOUN
inlawrev-3683	836	5	finance}^^—beta	finance}^^—beta	PROPN
inlawrev-3683	836	6	is	be	AUX
inlawrev-3683	836	7	in	in	ADP
inlawrev-3683	836	8	the	the	DET
inlawrev-3683	836	9	business	business	NOUN
inlawrev-3683	836	10	of	of	ADP
inlawrev-3683	836	11	steel	steel	NOUN
inlawrev-3683	836	12	milling	milling	NOUN
inlawrev-3683	836	13	in	in	ADP
inlawrev-3683	836	14	portage	portage	NOUN
inlawrev-3683	836	15	township	township	NOUN
inlawrev-3683	836	16	,	,	PUNCT
inlawrev-3683	836	17	porter	porter	NOUN
inlawrev-3683	836	18	county	county	PROPN
inlawrev-3683	836	19	,	,	PUNCT
inlawrev-3683	836	20	indiana	indiana	PROPN
inlawrev-3683	836	21	.	.	PUNCT
inlawrev-3683	837	1	on	on	ADP
inlawrev-3683	837	2	march	march	PROPN
inlawrev-3683	837	3	27	27	NUM
inlawrev-3683	837	4	,	,	PUNCT
inlawrev-3683	837	5	1	1	NUM
inlawrev-3683	837	6	996	996	NUM
inlawrev-3683	837	7	,	,	PUNCT
inlawrev-3683	837	8	there	there	PRON
inlawrev-3683	837	9	was	be	VERB
inlawrev-3683	837	10	an	an	DET
inlawrev-3683	837	11	explosion	explosion	NOUN
inlawrev-3683	837	12	inside	inside	ADP
inlawrev-3683	837	13	ofbeta	ofbeta	PROPN
inlawrev-3683	837	14	's	's	PART
inlawrev-3683	837	15	steel	steel	NOUN
inlawrev-3683	837	16	mill	mill	NOUN
inlawrev-3683	837	17	that	that	PRON
inlawrev-3683	837	18	ripped	rip	VERB
inlawrev-3683	837	19	a	a	DET
inlawrev-3683	837	20	hole	hole	NOUN
inlawrev-3683	837	21	through	through	ADP
inlawrev-3683	837	22	the	the	DET
inlawrev-3683	837	23	roof	roof	NOUN
inlawrev-3683	837	24	of	of	ADP
inlawrev-3683	837	25	beta	beta	NOUN
inlawrev-3683	837	26	's	's	PART
inlawrev-3683	837	27	mill	mill	NOUN
inlawrev-3683	837	28	and	and	CCONJ
inlawrev-3683	837	29	caused	cause	VERB
inlawrev-3683	837	30	extensive	extensive	ADJ
inlawrev-3683	837	31	damage	damage	NOUN
inlawrev-3683	837	32	to	to	ADP
inlawrev-3683	837	33	nearly	nearly	ADV
inlawrev-3683	837	34	thirty	thirty	NUM
inlawrev-3683	837	35	surrounding	surround	VERB
inlawrev-3683	837	36	businesses.^^^	businesses.^^^	NOUN
inlawrev-3683	837	37	as	as	ADP
inlawrev-3683	837	38	a	a	DET
inlawrev-3683	837	39	result	result	NOUN
inlawrev-3683	837	40	of	of	ADP
inlawrev-3683	837	41	the	the	DET
inlawrev-3683	837	42	damage	damage	NOUN
inlawrev-3683	837	43	caused	cause	VERB
inlawrev-3683	837	44	by	by	ADP
inlawrev-3683	837	45	the	the	DET
inlawrev-3683	837	46	280	280	NUM
inlawrev-3683	837	47	.	.	PUNCT
inlawrev-3683	838	1	/£/.	/£/.	PROPN
inlawrev-3683	838	2	at	at	ADP
inlawrev-3683	838	3	1284	1284	NUM
inlawrev-3683	838	4	.	.	PUNCT
inlawrev-3683	839	1	281	281	NUM
inlawrev-3683	839	2	.	.	PUNCT
inlawrev-3683	840	1	780n.e.2d435(ind	780n.e.2d435(ind	NUM
inlawrev-3683	840	2	.	.	PUNCT
inlawrev-3683	841	1	taxct	taxct	PROPN
inlawrev-3683	841	2	.	.	PUNCT
inlawrev-3683	841	3	2002	2002	NUM
inlawrev-3683	841	4	)	)	PUNCT
inlawrev-3683	841	5	.	.	PUNCT
inlawrev-3683	842	1	282	282	NUM
inlawrev-3683	842	2	.	.	PUNCT
inlawrev-3683	843	1	i	i	PRON
inlawrev-3683	843	2	d.	d.	PROPN
inlawrev-3683	843	3	at	at	ADP
inlawrev-3683	843	4	437	437	NUM
inlawrev-3683	843	5	.	.	PUNCT
inlawrev-3683	844	1	283	283	NUM
inlawrev-3683	844	2	.	.	PUNCT
inlawrev-3683	845	1	i	i	PRON
inlawrev-3683	845	2	d.	d.	PROPN
inlawrev-3683	845	3	284	284	NUM
inlawrev-3683	845	4	.	.	PUNCT
inlawrev-3683	846	1	i	i	PRON
inlawrev-3683	846	2	d	d	PROPN
inlawrev-3683	846	3	at	at	ADP
inlawrev-3683	846	4	438	438	NUM
inlawrev-3683	846	5	.	.	PUNCT
inlawrev-3683	846	6	285	285	NUM
inlawrev-3683	846	7	.	.	PUNCT
inlawrev-3683	847	1	659n.e.2d701(ind.taxct	659n.e.2d701(ind.taxct	X
inlawrev-3683	847	2	.	.	PUNCT
inlawrev-3683	847	3	1995	1995	NUM
inlawrev-3683	847	4	)	)	PUNCT
inlawrev-3683	847	5	.	.	PUNCT
inlawrev-3683	848	1	286	286	NUM
inlawrev-3683	848	2	.	.	PUNCT
inlawrev-3683	849	1	eastgate	eastgate	NOUN
inlawrev-3683	849	2	,	,	PUNCT
inlawrev-3683	849	3	780	780	NUM
inlawrev-3683	849	4	n.e.2d	n.e.2d	NOUN
inlawrev-3683	849	5	at	at	ADP
inlawrev-3683	849	6	439	439	NUM
inlawrev-3683	849	7	.	.	PUNCT
inlawrev-3683	850	1	287	287	NUM
inlawrev-3683	850	2	.	.	PUNCT
inlawrev-3683	851	1	i	i	PRON
inlawrev-3683	851	2	d	d	PROPN
inlawrev-3683	851	3	288	288	NUM
inlawrev-3683	851	4	.	.	PUNCT
inlawrev-3683	852	1	780n.e.2d439(ind.taxct	780n.e.2d439(ind.taxct	NUM
inlawrev-3683	852	2	.	.	NOUN
inlawrev-3683	852	3	2002	2002	NUM
inlawrev-3683	852	4	)	)	PUNCT
inlawrev-3683	852	5	.	.	PUNCT
inlawrev-3683	853	1	289	289	NUM
inlawrev-3683	853	2	.	.	PUNCT
inlawrev-3683	854	1	/^.	/^.	PUNCT
inlawrev-3683	854	2	at	at	ADP
inlawrev-3683	854	3	441	441	NUM
inlawrev-3683	854	4	.	.	PUNCT
inlawrev-3683	854	5	2004	2004	NUM
inlawrev-3683	854	6	]	]	PUNCT
inlawrev-3683	854	7	taxation	taxation	NOUN
inlawrev-3683	854	8	1373	1373	NUM
inlawrev-3683	854	9	explosion	explosion	NOUN
inlawrev-3683	854	10	,	,	PUNCT
inlawrev-3683	854	11	1	1	NUM
inlawrev-3683	854	12	5	5	NUM
inlawrev-3683	854	13	%	%	NOUN
inlawrev-3683	854	14	ofbeta	ofbeta	NOUN
inlawrev-3683	854	15	's	's	PART
inlawrev-3683	854	16	real	real	ADJ
inlawrev-3683	854	17	property	property	NOUN
inlawrev-3683	854	18	and	and	CCONJ
inlawrev-3683	854	19	20	20	NUM
inlawrev-3683	854	20	%	%	NOUN
inlawrev-3683	854	21	ofbeta	ofbeta	NOUN
inlawrev-3683	854	22	's	's	PART
inlawrev-3683	854	23	personal	personal	ADJ
inlawrev-3683	854	24	property	property	NOUN
inlawrev-3683	854	25	were	be	AUX
inlawrev-3683	854	26	destroyed	destroy	VERB
inlawrev-3683	854	27	.	.	PUNCT
inlawrev-3683	855	1	beta	beta	NOUN
inlawrev-3683	855	2	filed	file	VERB
inlawrev-3683	855	3	form	form	NOUN
inlawrev-3683	855	4	1	1	NUM
inlawrev-3683	855	5	37r	37r	NOUN
inlawrev-3683	855	6	petition	petition	NOUN
inlawrev-3683	855	7	for	for	ADP
inlawrev-3683	855	8	survey	survey	NOUN
inlawrev-3683	855	9	and	and	CCONJ
inlawrev-3683	855	10	reassessment	reassessment	NOUN
inlawrev-3683	855	11	with	with	ADP
inlawrev-3683	855	12	the	the	DET
inlawrev-3683	855	13	state	state	NOUN
inlawrev-3683	855	14	board	board	NOUN
inlawrev-3683	855	15	,	,	PUNCT
inlawrev-3683	855	16	which	which	PRON
inlawrev-3683	855	17	was	be	AUX
inlawrev-3683	855	18	denied	deny	VERB
inlawrev-3683	855	19	by	by	ADP
inlawrev-3683	855	20	the	the	DET
inlawrev-3683	855	21	state	state	NOUN
inlawrev-3683	855	22	board	board	NOUN
inlawrev-3683	855	23	because	because	SCONJ
inlawrev-3683	855	24	the	the	DET
inlawrev-3683	855	25	state	state	NOUN
inlawrev-3683	855	26	board	board	NOUN
inlawrev-3683	855	27	determined	determine	VERB
inlawrev-3683	855	28	that	that	SCONJ
inlawrev-3683	855	29	relative	relative	ADJ
inlawrev-3683	855	30	to	to	ADP
inlawrev-3683	855	31	the	the	DET
inlawrev-3683	855	32	total	total	ADJ
inlawrev-3683	855	33	value	value	NOUN
inlawrev-3683	855	34	of	of	ADP
inlawrev-3683	855	35	all	all	DET
inlawrev-3683	855	36	assessed	assessed	ADJ
inlawrev-3683	855	37	property	property	NOUN
inlawrev-3683	855	38	in	in	ADP
inlawrev-3683	855	39	portage	portage	NOUN
inlawrev-3683	855	40	township	township	NOUN
inlawrev-3683	855	41	,	,	PUNCT
inlawrev-3683	855	42	a	a	DET
inlawrev-3683	855	43	substantial	substantial	ADJ
inlawrev-3683	855	44	amount	amount	NOUN
inlawrev-3683	855	45	of	of	ADP
inlawrev-3683	855	46	beta	beta	NOUN
inlawrev-3683	855	47	's	's	PART
inlawrev-3683	855	48	property	property	NOUN
inlawrev-3683	855	49	had	have	AUX
inlawrev-3683	855	50	not	not	PART
inlawrev-3683	855	51	been	be	AUX
inlawrev-3683	855	52	destroyed	destroy	VERB
inlawrev-3683	855	53	.	.	PUNCT
inlawrev-3683	856	1	^^	^^	PUNCT
inlawrev-3683	856	2	°	°	PRON
inlawrev-3683	856	3	beta	beta	NOUN
inlawrev-3683	856	4	initiated	initiate	VERB
inlawrev-3683	856	5	an	an	DET
inlawrev-3683	856	6	original	original	ADJ
inlawrev-3683	856	7	tax	tax	NOUN
inlawrev-3683	856	8	appeal	appeal	NOUN
inlawrev-3683	856	9	claiming	claim	VERB
inlawrev-3683	856	10	that	that	SCONJ
inlawrev-3683	856	11	indiana	indiana	PROPN
inlawrev-3683	856	12	code	code	PROPN
inlawrev-3683	856	13	section	section	NOUN
inlawrev-3683	856	14	6	6	NUM
inlawrev-3683	856	15	-	-	SYM
inlawrev-3683	856	16	1.1	1.1	NUM
inlawrev-3683	856	17	-	-	SYM
inlawrev-3683	856	18	41	41	NUM
inlawrev-3683	856	19	1	1	NUM
inlawrev-3683	856	20	does	do	AUX
inlawrev-3683	856	21	not	not	PART
inlawrev-3683	856	22	provide	provide	VERB
inlawrev-3683	856	23	for	for	ADP
inlawrev-3683	856	24	a	a	DET
inlawrev-3683	856	25	comparison	comparison	NOUN
inlawrev-3683	856	26	between	between	ADP
inlawrev-3683	856	27	that	that	DET
inlawrev-3683	856	28	property	property	NOUN
inlawrev-3683	856	29	destroyed	destroy	VERB
inlawrev-3683	856	30	and	and	CCONJ
inlawrev-3683	856	31	the	the	DET
inlawrev-3683	856	32	total	total	ADJ
inlawrev-3683	856	33	assessed	assess	VERB
inlawrev-3683	856	34	property	property	NOUN
inlawrev-3683	856	35	value	value	NOUN
inlawrev-3683	856	36	within	within	ADP
inlawrev-3683	856	37	that	that	DET
inlawrev-3683	856	38	township	township	NOUN
inlawrev-3683	856	39	for	for	ADP
inlawrev-3683	856	40	determining	determine	VERB
inlawrev-3683	856	41	whether	whether	SCONJ
inlawrev-3683	856	42	a	a	DET
inlawrev-3683	856	43	"	"	PUNCT
inlawrev-3683	856	44	substantial	substantial	ADJ
inlawrev-3683	856	45	amount	amount	NOUN
inlawrev-3683	856	46	"	"	PUNCT
inlawrev-3683	856	47	of	of	ADP
inlawrev-3683	856	48	property	property	NOUN
inlawrev-3683	856	49	has	have	AUX
inlawrev-3683	856	50	been	be	AUX
inlawrev-3683	856	51	destroyed.^^	destroyed.^^	DET
inlawrev-3683	856	52	'	'	PUNCT
inlawrev-3683	856	53	in	in	ADP
inlawrev-3683	856	54	deciding	decide	VERB
inlawrev-3683	856	55	this	this	DET
inlawrev-3683	856	56	case	case	NOUN
inlawrev-3683	856	57	of	of	ADP
inlawrev-3683	856	58	first	first	ADJ
inlawrev-3683	856	59	impression	impression	NOUN
inlawrev-3683	856	60	,	,	PUNCT
inlawrev-3683	856	61	the	the	DET
inlawrev-3683	856	62	tax	tax	NOUN
inlawrev-3683	856	63	court	court	NOUN
inlawrev-3683	856	64	agreed	agree	VERB
inlawrev-3683	856	65	with	with	ADP
inlawrev-3683	856	66	beta	beta	NOUN
inlawrev-3683	856	67	.	.	PUNCT
inlawrev-3683	857	1	further	far	ADV
inlawrev-3683	857	2	,	,	PUNCT
inlawrev-3683	857	3	due	due	ADP
inlawrev-3683	857	4	to	to	ADP
inlawrev-3683	857	5	the	the	DET
inlawrev-3683	857	6	fact	fact	NOUN
inlawrev-3683	857	7	that	that	SCONJ
inlawrev-3683	857	8	the	the	DET
inlawrev-3683	857	9	state	state	NOUN
inlawrev-3683	857	10	board	board	NOUN
inlawrev-3683	857	11	made	make	VERB
inlawrev-3683	857	12	its	its	PRON
inlawrev-3683	857	13	determination	determination	NOUN
inlawrev-3683	857	14	on	on	ADP
inlawrev-3683	857	15	beta	beta	NOUN
inlawrev-3683	857	16	's	's	PART
inlawrev-3683	857	17	form	form	NOUN
inlawrev-3683	857	18	1	1	NUM
inlawrev-3683	857	19	37r	37r	NOUN
inlawrev-3683	857	20	petition	petition	NOUN
inlawrev-3683	857	21	relative	relative	ADJ
inlawrev-3683	857	22	to	to	ADP
inlawrev-3683	857	23	the	the	DET
inlawrev-3683	857	24	assessed	assessed	ADJ
inlawrev-3683	857	25	property	property	NOUN
inlawrev-3683	857	26	values	value	NOUN
inlawrev-3683	857	27	of	of	ADP
inlawrev-3683	857	28	all	all	DET
inlawrev-3683	857	29	property	property	NOUN
inlawrev-3683	857	30	in	in	ADP
inlawrev-3683	857	31	porter	porter	PROPN
inlawrev-3683	857	32	township	township	NOUN
inlawrev-3683	857	33	,	,	PUNCT
inlawrev-3683	857	34	that	that	SCONJ
inlawrev-3683	857	35	determination	determination	NOUN
inlawrev-3683	857	36	was	be	AUX
inlawrev-3683	857	37	arbitrary	arbitrary	ADJ
inlawrev-3683	857	38	,	,	PUNCT
inlawrev-3683	857	39	capricious	capricious	ADJ
inlawrev-3683	857	40	,	,	PUNCT
inlawrev-3683	857	41	and	and	CCONJ
inlawrev-3683	857	42	contrary	contrary	ADJ
inlawrev-3683	857	43	to	to	ADP
inlawrev-3683	857	44	law.^^^	law.^^^	PROPN
inlawrev-3683	857	45	in	in	ADP
inlawrev-3683	857	46	reviewing	review	VERB
inlawrev-3683	857	47	the	the	DET
inlawrev-3683	857	48	statutory	statutory	ADJ
inlawrev-3683	857	49	language	language	NOUN
inlawrev-3683	857	50	of	of	ADP
inlawrev-3683	857	51	indiana	indiana	PROPN
inlawrev-3683	857	52	code	code	PROPN
inlawrev-3683	857	53	section	section	NOUN
inlawrev-3683	857	54	6	6	NUM
inlawrev-3683	857	55	-	-	SYM
inlawrev-3683	857	56	1.1	1.1	NUM
inlawrev-3683	857	57	-	-	PUNCT
inlawrev-3683	857	58	4	4	NUM
inlawrev-3683	857	59	-	-	SYM
inlawrev-3683	857	60	1	1	NUM
inlawrev-3683	857	61	1	1	NUM
inlawrev-3683	857	62	,	,	PUNCT
inlawrev-3683	857	63	the	the	DET
inlawrev-3683	857	64	tax	tax	NOUN
inlawrev-3683	857	65	court	court	NOUN
inlawrev-3683	857	66	determined	determine	VERB
inlawrev-3683	857	67	that	that	SCONJ
inlawrev-3683	857	68	the	the	DET
inlawrev-3683	857	69	plain	plain	ADJ
inlawrev-3683	857	70	and	and	CCONJ
inlawrev-3683	857	71	ordinary	ordinary	ADJ
inlawrev-3683	857	72	meaning	meaning	NOUN
inlawrev-3683	857	73	of	of	ADP
inlawrev-3683	857	74	"	"	PUNCT
inlawrev-3683	857	75	substantial	substantial	ADJ
inlawrev-3683	857	76	amount	amount	NOUN
inlawrev-3683	857	77	"	"	PUNCT
inlawrev-3683	857	78	was	be	AUX
inlawrev-3683	857	79	synonymous	synonymous	ADJ
inlawrev-3683	857	80	with	with	ADP
inlawrev-3683	857	81	"	"	PUNCT
inlawrev-3683	857	82	substantial	substantial	ADJ
inlawrev-3683	857	83	quantity	quantity	NOUN
inlawrev-3683	857	84	"	"	PUNCT
inlawrev-3683	857	85	and	and	CCONJ
inlawrev-3683	857	86	not	not	PART
inlawrev-3683	857	87	"	"	PUNCT
inlawrev-3683	857	88	substantial	substantial	ADJ
inlawrev-3683	857	89	value	value	NOUN
inlawrev-3683	857	90	"	"	PUNCT
inlawrev-3683	857	91	as	as	ADP
inlawrev-3683	857	92	the	the	DET
inlawrev-3683	857	93	state	state	PROPN
inlawrev-3683	857	94	board	board	PROPN
inlawrev-3683	857	95	asserted.^^^	asserted.^^^	PROPN
inlawrev-3683	857	96	thus	thus	ADV
inlawrev-3683	857	97	,	,	PUNCT
inlawrev-3683	857	98	the	the	DET
inlawrev-3683	857	99	tax	tax	NOUN
inlawrev-3683	857	100	court	court	NOUN
inlawrev-3683	857	101	held	hold	VERB
inlawrev-3683	857	102	in	in	ADP
inlawrev-3683	857	103	favor	favor	NOUN
inlawrev-3683	857	104	of	of	ADP
inlawrev-3683	857	105	beta	beta	NOUN
inlawrev-3683	857	106	and	and	CCONJ
inlawrev-3683	857	107	remanded	remand	VERB
inlawrev-3683	857	108	the	the	DET
inlawrev-3683	857	109	case	case	NOUN
inlawrev-3683	857	110	to	to	ADP
inlawrev-3683	857	111	the	the	DET
inlawrev-3683	857	112	state	state	NOUN
inlawrev-3683	857	113	board	board	NOUN
inlawrev-3683	857	114	for	for	ADP
inlawrev-3683	857	115	a	a	DET
inlawrev-3683	857	116	survey	survey	NOUN
inlawrev-3683	857	117	and	and	CCONJ
inlawrev-3683	857	118	reassessment	reassessment	NOUN
inlawrev-3683	857	119	.	.	PUNCT
inlawrev-3683	858	1	6	6	X
inlawrev-3683	858	2	.	.	X
inlawrev-3683	858	3	commonwealth	commonwealth	PROPN
inlawrev-3683	858	4	edison	edison	PROPN
inlawrev-3683	858	5	co.	co.	PROPN
inlawrev-3683	858	6	of	of	ADP
inlawrev-3683	858	7	indiana	indiana	PROPN
inlawrev-3683	858	8	,	,	PUNCT
inlawrev-3683	858	9	inc	inc	PROPN
inlawrev-3683	858	10	.	.	PROPN
inlawrev-3683	859	1	v.	v.	PROPN
inlawrev-3683	859	2	department	department	PROPN
inlawrev-3683	859	3	of	of	ADP
inlawrev-3683	859	4	local	local	ADJ
inlawrev-3683	859	5	government	government	NOUN
inlawrev-3683	859	6	finance?^*—commonwealth	finance?^*—commonwealth	NOUN
inlawrev-3683	859	7	is	be	AUX
inlawrev-3683	859	8	the	the	DET
inlawrev-3683	859	9	owner	owner	NOUN
inlawrev-3683	859	10	of	of	ADP
inlawrev-3683	859	11	a	a	DET
inlawrev-3683	859	12	public	public	ADJ
inlawrev-3683	859	13	utility	utility	NOUN
inlawrev-3683	859	14	producing	produce	VERB
inlawrev-3683	859	15	electricity	electricity	NOUN
inlawrev-3683	859	16	in	in	ADP
inlawrev-3683	859	17	lake	lake	PROPN
inlawrev-3683	859	18	county	county	PROPN
inlawrev-3683	859	19	,	,	PUNCT
inlawrev-3683	859	20	indiana	indiana	PROPN
inlawrev-3683	859	21	.	.	PUNCT
inlawrev-3683	860	1	in	in	ADP
inlawrev-3683	860	2	accordance	accordance	NOUN
inlawrev-3683	860	3	with	with	ADP
inlawrev-3683	860	4	indiana	indiana	PROPN
inlawrev-3683	860	5	code	code	PROPN
inlawrev-3683	860	6	section	section	NOUN
inlawrev-3683	860	7	6	6	NUM
inlawrev-3683	860	8	-	-	SYM
inlawrev-3683	860	9	1.1	1.1	NUM
inlawrev-3683	860	10	-	-	PUNCT
inlawrev-3683	860	11	8	8	NUM
inlawrev-3683	860	12	-	-	SYM
inlawrev-3683	860	13	19	19	NUM
inlawrev-3683	860	14	,	,	PUNCT
inlawrev-3683	860	15	commonwealth	commonwealth	NOUN
inlawrev-3683	860	16	filed	file	VERB
inlawrev-3683	860	17	its	its	PRON
inlawrev-3683	860	18	annual	annual	ADJ
inlawrev-3683	860	19	statement	statement	NOUN
inlawrev-3683	860	20	of	of	ADP
inlawrev-3683	860	21	value	value	NOUN
inlawrev-3683	860	22	with	with	ADP
inlawrev-3683	860	23	the	the	DET
inlawrev-3683	860	24	state	state	NOUN
inlawrev-3683	860	25	board	board	NOUN
inlawrev-3683	860	26	in	in	ADP
inlawrev-3683	860	27	which	which	PRON
inlawrev-3683	860	28	it	it	PRON
inlawrev-3683	860	29	requested	request	VERB
inlawrev-3683	860	30	an	an	DET
inlawrev-3683	860	31	equalization	equalization	NOUN
inlawrev-3683	860	32	adjustment	adjustment	NOUN
inlawrev-3683	860	33	for	for	ADP
inlawrev-3683	860	34	the	the	DET
inlawrev-3683	860	35	tax	tax	NOUN
inlawrev-3683	860	36	years	year	NOUN
inlawrev-3683	860	37	1995	1995	NUM
inlawrev-3683	860	38	through	through	ADP
inlawrev-3683	860	39	1998.^^^	1998.^^^	NUM
inlawrev-3683	860	40	the	the	DET
inlawrev-3683	860	41	state	state	NOUN
inlawrev-3683	860	42	board	board	NOUN
inlawrev-3683	860	43	denied	deny	VERB
inlawrev-3683	860	44	the	the	DET
inlawrev-3683	860	45	request	request	NOUN
inlawrev-3683	860	46	and	and	CCONJ
inlawrev-3683	860	47	commonwealth	commonwealth	NOUN
inlawrev-3683	860	48	initiated	initiate	VERB
inlawrev-3683	860	49	an	an	DET
inlawrev-3683	860	50	original	original	ADJ
inlawrev-3683	860	51	tax	tax	NOUN
inlawrev-3683	860	52	appeal	appeal	NOUN
inlawrev-3683	860	53	for	for	ADP
inlawrev-3683	860	54	each	each	PRON
inlawrev-3683	860	55	of	of	ADP
inlawrev-3683	860	56	the	the	DET
inlawrev-3683	860	57	four	four	NUM
inlawrev-3683	860	58	taxable	taxable	ADJ
inlawrev-3683	860	59	years	year	NOUN
inlawrev-3683	860	60	at	at	ADP
inlawrev-3683	860	61	issue	issue	NOUN
inlawrev-3683	860	62	which	which	PRON
inlawrev-3683	860	63	were	be	AUX
inlawrev-3683	860	64	consolidated	consolidate	VERB
inlawrev-3683	860	65	on	on	ADP
inlawrev-3683	860	66	october	october	PROPN
inlawrev-3683	860	67	1	1	NUM
inlawrev-3683	860	68	9	9	NUM
inlawrev-3683	860	69	,	,	PUNCT
inlawrev-3683	860	70	1	1	NUM
inlawrev-3683	860	71	998.^^^	998.^^^	PROPN
inlawrev-3683	860	72	commonwealth	commonwealth	PROPN
inlawrev-3683	860	73	argued	argue	VERB
inlawrev-3683	860	74	that	that	SCONJ
inlawrev-3683	860	75	although	although	SCONJ
inlawrev-3683	860	76	its	its	PRON
inlawrev-3683	860	77	property	property	NOUN
inlawrev-3683	860	78	was	be	AUX
inlawrev-3683	860	79	assessed	assess	VERB
inlawrev-3683	860	80	at	at	ADP
inlawrev-3683	860	81	33	33	NUM
inlawrev-3683	860	82	%	%	NOUN
inlawrev-3683	860	83	of	of	ADP
inlawrev-3683	860	84	its	its	PRON
inlawrev-3683	860	85	full	full	ADJ
inlawrev-3683	860	86	market	market	NOUN
inlawrev-3683	860	87	value	value	NOUN
inlawrev-3683	860	88	,	,	PUNCT
inlawrev-3683	860	89	other	other	ADJ
inlawrev-3683	860	90	taxpayers	taxpayer	NOUN
inlawrev-3683	860	91	in	in	ADP
inlawrev-3683	860	92	lake	lake	PROPN
inlawrev-3683	860	93	county	county	PROPN
inlawrev-3683	860	94	had	have	AUX
inlawrev-3683	860	95	historically	historically	ADV
inlawrev-3683	860	96	been	be	AUX
inlawrev-3683	860	97	assessed	assess	VERB
inlawrev-3683	860	98	at	at	ADP
inlawrev-3683	860	99	a	a	DET
inlawrev-3683	860	100	percentage	percentage	NOUN
inlawrev-3683	860	101	as	as	ADV
inlawrev-3683	860	102	low	low	ADJ
inlawrev-3683	860	103	as	as	ADP
inlawrev-3683	860	104	10	10	NUM
inlawrev-3683	860	105	%	%	NOUN
inlawrev-3683	860	106	to	to	PART
inlawrev-3683	860	107	11	11	NUM
inlawrev-3683	860	108	%	%	NOUN
inlawrev-3683	860	109	of	of	ADP
inlawrev-3683	860	110	their	their	PRON
inlawrev-3683	860	111	full	full	ADJ
inlawrev-3683	860	112	market	market	NOUN
inlawrev-3683	860	113	value	value	NOUN
inlawrev-3683	860	114	.	.	PUNCT
inlawrev-3683	861	1	therefore	therefore	ADV
inlawrev-3683	861	2	,	,	PUNCT
inlawrev-3683	861	3	commonwealth	commonwealth	PROPN
inlawrev-3683	861	4	claimed	claim	VERB
inlawrev-3683	861	5	that	that	SCONJ
inlawrev-3683	861	6	it	it	PRON
inlawrev-3683	861	7	was	be	AUX
inlawrev-3683	861	8	entitled	entitle	VERB
inlawrev-3683	861	9	to	to	ADP
inlawrev-3683	861	10	an	an	DET
inlawrev-3683	861	11	equalization	equalization	NOUN
inlawrev-3683	861	12	adjustment.^^^	adjustment.^^^	PROPN
inlawrev-3683	861	13	in	in	ADP
inlawrev-3683	861	14	support	support	NOUN
inlawrev-3683	861	15	of	of	ADP
inlawrev-3683	861	16	its	its	PRON
inlawrev-3683	861	17	position	position	NOUN
inlawrev-3683	861	18	,	,	PUNCT
inlawrev-3683	861	19	commonwealth	commonwealth	PROPN
inlawrev-3683	861	20	submitted	submit	VERB
inlawrev-3683	861	21	as	as	ADP
inlawrev-3683	861	22	evidence	evidence	NOUN
inlawrev-3683	861	23	at	at	ADP
inlawrev-3683	861	24	the	the	DET
inlawrev-3683	861	25	administrative	administrative	ADJ
inlawrev-3683	861	26	hearings	hearing	NOUN
inlawrev-3683	861	27	a	a	DET
inlawrev-3683	861	28	number	number	NOUN
inlawrev-3683	861	29	of	of	ADP
inlawrev-3683	861	30	sales	sale	NOUN
inlawrev-3683	861	31	/	/	SYM
inlawrev-3683	861	32	assessment	assessment	NOUN
inlawrev-3683	861	33	-	-	PUNCT
inlawrev-3683	861	34	ratio	ratio	NOUN
inlawrev-3683	861	35	studies	study	NOUN
inlawrev-3683	861	36	that	that	PRON
inlawrev-3683	861	37	commonwealth	commonwealth	PROPN
inlawrev-3683	861	38	had	have	AUX
inlawrev-3683	861	39	conducted	conduct	VERB
inlawrev-3683	861	40	with	with	ADP
inlawrev-3683	861	41	respect	respect	NOUN
inlawrev-3683	861	42	to	to	ADP
inlawrev-3683	861	43	lake	lake	PROPN
inlawrev-3683	861	44	county	county	PROPN
inlawrev-3683	861	45	and	and	CCONJ
inlawrev-3683	861	46	the	the	DET
inlawrev-3683	861	47	problems	problem	NOUN
inlawrev-3683	861	48	involved	involve	VERB
inlawrev-3683	861	49	in	in	ADP
inlawrev-3683	861	50	this	this	DET
inlawrev-3683	861	51	case.^^^	case.^^^	NOUN
inlawrev-3683	861	52	the	the	DET
inlawrev-3683	861	53	tax	tax	NOUN
inlawrev-3683	861	54	court	court	NOUN
inlawrev-3683	861	55	agreed	agree	VERB
inlawrev-3683	861	56	with	with	ADP
inlawrev-3683	861	57	commonwealth	commonwealth	NOUN
inlawrev-3683	861	58	and	and	CCONJ
inlawrev-3683	861	59	held	hold	VERB
inlawrev-3683	861	60	that	that	SCONJ
inlawrev-3683	861	61	after	after	SCONJ
inlawrev-3683	861	62	commonwealth	commonwealth	PROPN
inlawrev-3683	861	63	had	have	AUX
inlawrev-3683	861	64	carried	carry	VERB
inlawrev-3683	861	65	its	its	PRON
inlawrev-3683	861	66	burden	burden	NOUN
inlawrev-3683	861	67	290	290	NUM
inlawrev-3683	861	68	.	.	PUNCT
inlawrev-3683	862	1	i	i	PRON
inlawrev-3683	862	2	d.	d.	PROPN
inlawrev-3683	862	3	291	291	NUM
inlawrev-3683	862	4	.	.	PUNCT
inlawrev-3683	863	1	i	i	PRON
inlawrev-3683	863	2	d.	d.	PROPN
inlawrev-3683	863	3	^i	^i	PUNCT
inlawrev-3683	863	4	442	442	NUM
inlawrev-3683	863	5	.	.	PUNCT
inlawrev-3683	864	1	292	292	NUM
inlawrev-3683	864	2	.	.	PUNCT
inlawrev-3683	865	1	i	i	PRON
inlawrev-3683	865	2	d	d	PROPN
inlawrev-3683	865	3	at	at	ADP
inlawrev-3683	865	4	443	443	NUM
inlawrev-3683	865	5	.	.	NOUN
inlawrev-3683	865	6	293	293	NUM
inlawrev-3683	865	7	.	.	PUNCT
inlawrev-3683	866	1	i	i	PRON
inlawrev-3683	866	2	d.	d.	PROPN
inlawrev-3683	866	3	at	at	ADP
inlawrev-3683	866	4	442	442	NUM
inlawrev-3683	866	5	;	;	PUNCT
inlawrev-3683	866	6	see	see	VERB
inlawrev-3683	866	7	webster	webster	PROPN
inlawrev-3683	866	8	's	's	PART
inlawrev-3683	866	9	third	third	ADJ
inlawrev-3683	866	10	new	new	ADJ
inlawrev-3683	866	11	international	international	ADJ
inlawrev-3683	866	12	dictionary	dictionary	NOUN
inlawrev-3683	866	13	72	72	NUM
inlawrev-3683	866	14	(	(	PUNCT
inlawrev-3683	866	15	1981	1981	NUM
inlawrev-3683	866	16	)	)	PUNCT
inlawrev-3683	866	17	.	.	PUNCT
inlawrev-3683	867	1	294	294	NUM
inlawrev-3683	867	2	.	.	X
inlawrev-3683	867	3	780	780	NUM
inlawrev-3683	867	4	n.e.2d	n.e.2d	NOUN
inlawrev-3683	867	5	885	885	NUM
inlawrev-3683	867	6	(	(	PUNCT
inlawrev-3683	867	7	ind	ind	NOUN
inlawrev-3683	867	8	.	.	PUNCT
inlawrev-3683	868	1	tax	tax	PROPN
inlawrev-3683	868	2	ct	ct	PROPN
inlawrev-3683	868	3	.	.	PROPN
inlawrev-3683	868	4	2002	2002	NUM
inlawrev-3683	868	5	)	)	PUNCT
inlawrev-3683	868	6	.	.	PUNCT
inlawrev-3683	869	1	295	295	NUM
inlawrev-3683	869	2	.	.	PUNCT
inlawrev-3683	870	1	i	i	PRON
inlawrev-3683	870	2	d	d	PROPN
inlawrev-3683	870	3	at	at	ADP
inlawrev-3683	870	4	887	887	NUM
inlawrev-3683	870	5	.	.	PUNCT
inlawrev-3683	871	1	296	296	NUM
inlawrev-3683	871	2	.	.	PUNCT
inlawrev-3683	872	1	i	i	PRON
inlawrev-3683	872	2	d	d	PROPN
inlawrev-3683	872	3	297	297	NUM
inlawrev-3683	872	4	.	.	PUNCT
inlawrev-3683	873	1	i	i	PRON
inlawrev-3683	873	2	d	d	PROPN
inlawrev-3683	873	3	at	at	ADP
inlawrev-3683	873	4	889	889	NUM
inlawrev-3683	873	5	.	.	PUNCT
inlawrev-3683	874	1	298	298	NUM
inlawrev-3683	874	2	.	.	PUNCT
inlawrev-3683	875	1	i	i	PRON
inlawrev-3683	875	2	d.	d.	PROPN
inlawrev-3683	875	3	the	the	DET
inlawrev-3683	875	4	study	study	NOUN
inlawrev-3683	875	5	was	be	AUX
inlawrev-3683	875	6	prepared	prepare	VERB
inlawrev-3683	875	7	by	by	ADP
inlawrev-3683	875	8	a	a	DET
inlawrev-3683	875	9	north	north	PROPN
inlawrev-3683	875	10	carolina	carolina	PROPN
inlawrev-3683	875	11	consulting	consulting	NOUN
inlawrev-3683	875	12	firm	firm	NOUN
inlawrev-3683	875	13	and	and	CCONJ
inlawrev-3683	875	14	consisted	consist	VERB
inlawrev-3683	875	15	of	of	ADP
inlawrev-3683	875	16	a	a	DET
inlawrev-3683	875	17	random	random	ADJ
inlawrev-3683	875	18	sampling	sampling	NOUN
inlawrev-3683	875	19	of	of	ADP
inlawrev-3683	875	20	200	200	NUM
inlawrev-3683	875	21	normal	normal	ADJ
inlawrev-3683	875	22	sales	sale	NOUN
inlawrev-3683	875	23	of	of	ADP
inlawrev-3683	875	24	property	property	NOUN
inlawrev-3683	875	25	in	in	ADP
inlawrev-3683	875	26	lake	lake	PROPN
inlawrev-3683	875	27	county	county	PROPN
inlawrev-3683	875	28	during	during	ADP
inlawrev-3683	875	29	the	the	DET
inlawrev-3683	875	30	years	year	NOUN
inlawrev-3683	875	31	at	at	ADP
inlawrev-3683	875	32	issue	issue	NOUN
inlawrev-3683	875	33	and	and	CCONJ
inlawrev-3683	875	34	compared	compare	VERB
inlawrev-3683	875	35	those	those	DET
inlawrev-3683	875	36	sales	sale	NOUN
inlawrev-3683	875	37	figures	figure	NOUN
inlawrev-3683	875	38	to	to	ADP
inlawrev-3683	875	39	the	the	DET
inlawrev-3683	875	40	full	full	ADJ
inlawrev-3683	875	41	market	market	NOUN
inlawrev-3683	875	42	value	value	NOUN
inlawrev-3683	875	43	of	of	ADP
inlawrev-3683	875	44	the	the	DET
inlawrev-3683	875	45	properties	property	NOUN
inlawrev-3683	875	46	sold	sell	VERB
inlawrev-3683	875	47	.	.	PUNCT
inlawrev-3683	876	1	i	i	PRON
inlawrev-3683	876	2	d.	d.	PROPN
inlawrev-3683	876	3	1374	1374	NUM
inlawrev-3683	876	4	indiana	indiana	PROPN
inlawrev-3683	876	5	law	law	PROPN
inlawrev-3683	876	6	review	review	NOUN
inlawrev-3683	877	1	[	[	X
inlawrev-3683	877	2	vol	vol	NOUN
inlawrev-3683	877	3	.	.	PUNCT
inlawrev-3683	878	1	37:1343	37:1343	NUM
inlawrev-3683	878	2	of	of	ADP
inlawrev-3683	878	3	establishing	establish	VERB
inlawrev-3683	878	4	a	a	DET
inlawrev-3683	878	5	prima	prima	NOUN
inlawrev-3683	878	6	facie	facie	NOUN
inlawrev-3683	878	7	case	case	NOUN
inlawrev-3683	878	8	for	for	ADP
inlawrev-3683	878	9	the	the	DET
inlawrev-3683	878	10	equalization	equalization	NOUN
inlawrev-3683	878	11	adjustment	adjustment	NOUN
inlawrev-3683	878	12	,	,	PUNCT
inlawrev-3683	878	13	which	which	PRON
inlawrev-3683	878	14	it	it	PRON
inlawrev-3683	878	15	did	do	VERB
inlawrev-3683	878	16	with	with	ADP
inlawrev-3683	878	17	the	the	DET
inlawrev-3683	878	18	market	market	NOUN
inlawrev-3683	878	19	study	study	NOUN
inlawrev-3683	878	20	,	,	PUNCT
inlawrev-3683	878	21	that	that	SCONJ
inlawrev-3683	878	22	the	the	DET
inlawrev-3683	878	23	burden	burden	NOUN
inlawrev-3683	878	24	then	then	ADV
inlawrev-3683	878	25	shifted	shift	VERB
inlawrev-3683	878	26	to	to	ADP
inlawrev-3683	878	27	the	the	DET
inlawrev-3683	878	28	state	state	NOUN
inlawrev-3683	878	29	board	board	NOUN
inlawrev-3683	878	30	to	to	PART
inlawrev-3683	878	31	rebut	rebut	VERB
inlawrev-3683	878	32	such	such	ADJ
inlawrev-3683	878	33	evidence.^^^	evidence.^^^	PROPN
inlawrev-3683	878	34	however	however	ADV
inlawrev-3683	878	35	,	,	PUNCT
inlawrev-3683	878	36	the	the	DET
inlawrev-3683	878	37	state	state	NOUN
inlawrev-3683	878	38	board	board	NOUN
inlawrev-3683	878	39	failed	fail	VERB
inlawrev-3683	878	40	to	to	PART
inlawrev-3683	878	41	do	do	VERB
inlawrev-3683	878	42	so	so	ADV
inlawrev-3683	878	43	.	.	PUNCT
inlawrev-3683	879	1	instead	instead	ADV
inlawrev-3683	879	2	the	the	DET
inlawrev-3683	879	3	state	state	NOUN
inlawrev-3683	879	4	board	board	PROPN
inlawrev-3683	879	5	simply	simply	ADV
inlawrev-3683	879	6	argued	argue	VERB
inlawrev-3683	879	7	that	that	SCONJ
inlawrev-3683	879	8	quality	quality	NOUN
inlawrev-3683	879	9	of	of	ADP
inlawrev-3683	879	10	the	the	DET
inlawrev-3683	879	11	evidence	evidence	NOUN
inlawrev-3683	879	12	was	be	AUX
inlawrev-3683	879	13	not	not	PART
inlawrev-3683	879	14	relative	relative	ADJ
inlawrev-3683	879	15	because	because	SCONJ
inlawrev-3683	879	16	the	the	DET
inlawrev-3683	879	17	standard	standard	NOUN
inlawrev-3683	879	18	for	for	ADP
inlawrev-3683	879	19	property	property	NOUN
inlawrev-3683	879	20	valuation	valuation	NOUN
inlawrev-3683	879	21	was	be	AUX
inlawrev-3683	879	22	the	the	DET
inlawrev-3683	879	23	true	true	ADJ
inlawrev-3683	879	24	tax	tax	NOUN
inlawrev-3683	879	25	value	value	NOUN
inlawrev-3683	879	26	and	and	CCONJ
inlawrev-3683	879	27	not	not	PART
inlawrev-3683	879	28	market	market	NOUN
inlawrev-3683	879	29	value	value	NOUN
inlawrev-3683	879	30	.	.	PUNCT
inlawrev-3683	880	1	the	the	DET
inlawrev-3683	880	2	tax	tax	NOUN
inlawrev-3683	880	3	court	court	NOUN
inlawrev-3683	880	4	agreed	agree	VERB
inlawrev-3683	880	5	but	but	CCONJ
inlawrev-3683	880	6	corrected	correct	VERB
inlawrev-3683	880	7	the	the	DET
inlawrev-3683	880	8	state	state	NOUN
inlawrev-3683	880	9	board	board	NOUN
inlawrev-3683	880	10	's	's	PART
inlawrev-3683	880	11	confusion	confusion	NOUN
inlawrev-3683	880	12	as	as	ADP
inlawrev-3683	880	13	to	to	ADP
inlawrev-3683	880	14	what	what	PRON
inlawrev-3683	880	15	the	the	DET
inlawrev-3683	880	16	true	true	ADJ
inlawrev-3683	880	17	tax	tax	NOUN
inlawrev-3683	880	18	value	value	NOUN
inlawrev-3683	880	19	meant	mean	VERB
inlawrev-3683	880	20	.	.	PUNCT
inlawrev-3683	881	1	specifically	specifically	ADV
inlawrev-3683	881	2	,	,	PUNCT
inlawrev-3683	881	3	the	the	DET
inlawrev-3683	881	4	tax	tax	NOUN
inlawrev-3683	881	5	court	court	NOUN
inlawrev-3683	881	6	determined	determine	VERB
inlawrev-3683	881	7	that	that	SCONJ
inlawrev-3683	881	8	the	the	DET
inlawrev-3683	881	9	fair	fair	ADJ
inlawrev-3683	881	10	market	market	NOUN
inlawrev-3683	881	11	value	value	NOUN
inlawrev-3683	881	12	is	be	AUX
inlawrev-3683	881	13	the	the	DET
inlawrev-3683	881	14	presumable	presumable	ADJ
inlawrev-3683	881	15	standard	standard	NOUN
inlawrev-3683	881	16	for	for	ADP
inlawrev-3683	881	17	valuing	value	VERB
inlawrev-3683	881	18	public	public	ADJ
inlawrev-3683	881	19	utility	utility	NOUN
inlawrev-3683	881	20	assessments	assessment	NOUN
inlawrev-3683	881	21	until	until	SCONJ
inlawrev-3683	881	22	the	the	DET
inlawrev-3683	881	23	state	state	NOUN
inlawrev-3683	881	24	board	board	NOUN
inlawrev-3683	881	25	is	be	AUX
inlawrev-3683	881	26	able	able	ADJ
inlawrev-3683	881	27	to	to	PART
inlawrev-3683	881	28	rebut	rebut	VERB
inlawrev-3683	881	29	such	such	DET
inlawrev-3683	881	30	a	a	DET
inlawrev-3683	881	31	presumption.^^^	presumption.^^^	NOUN
inlawrev-3683	881	32	thus	thus	ADV
inlawrev-3683	881	33	,	,	PUNCT
inlawrev-3683	881	34	the	the	DET
inlawrev-3683	881	35	sales	sale	NOUN
inlawrev-3683	881	36	/	/	SYM
inlawrev-3683	881	37	assessmentratio	assessmentratio	NOUN
inlawrev-3683	881	38	studies	study	NOUN
inlawrev-3683	881	39	were	be	AUX
inlawrev-3683	881	40	determined	determine	VERB
inlawrev-3683	881	41	to	to	PART
inlawrev-3683	881	42	be	be	AUX
inlawrev-3683	881	43	an	an	DET
inlawrev-3683	881	44	acceptable	acceptable	ADJ
inlawrev-3683	881	45	way	way	NOUN
inlawrev-3683	881	46	to	to	PART
inlawrev-3683	881	47	determine	determine	VERB
inlawrev-3683	881	48	a	a	DET
inlawrev-3683	881	49	uniform	uniform	ADJ
inlawrev-3683	881	50	assessment.^^	assessment.^^	PUNCT
inlawrev-3683	881	51	'	'	PUNCT
inlawrev-3683	881	52	the	the	DET
inlawrev-3683	881	53	state	state	NOUN
inlawrev-3683	881	54	board	board	PROPN
inlawrev-3683	881	55	next	next	ADV
inlawrev-3683	881	56	contended	contend	VERB
inlawrev-3683	881	57	that	that	SCONJ
inlawrev-3683	881	58	,	,	PUNCT
inlawrev-3683	881	59	whether	whether	SCONJ
inlawrev-3683	881	60	or	or	CCONJ
inlawrev-3683	881	61	not	not	PART
inlawrev-3683	881	62	the	the	DET
inlawrev-3683	881	63	market	market	NOUN
inlawrev-3683	881	64	value	value	NOUN
inlawrev-3683	881	65	is	be	AUX
inlawrev-3683	881	66	the	the	DET
inlawrev-3683	881	67	proper	proper	ADJ
inlawrev-3683	881	68	way	way	NOUN
inlawrev-3683	881	69	to	to	PART
inlawrev-3683	881	70	determine	determine	VERB
inlawrev-3683	881	71	the	the	DET
inlawrev-3683	881	72	appropriateness	appropriateness	NOUN
inlawrev-3683	881	73	of	of	ADP
inlawrev-3683	881	74	an	an	DET
inlawrev-3683	881	75	equalization	equalization	NOUN
inlawrev-3683	881	76	adjustment	adjustment	NOUN
inlawrev-3683	881	77	,	,	PUNCT
inlawrev-3683	881	78	commonwealth	commonwealth	PROPN
inlawrev-3683	881	79	's	's	PART
inlawrev-3683	881	80	market	market	NOUN
inlawrev-3683	881	81	study	study	NOUN
inlawrev-3683	881	82	was	be	AUX
inlawrev-3683	881	83	unreliable.^^^	unreliable.^^^	PROPN
inlawrev-3683	881	84	however	however	ADV
inlawrev-3683	881	85	,	,	PUNCT
inlawrev-3683	881	86	the	the	DET
inlawrev-3683	881	87	tax	tax	NOUN
inlawrev-3683	881	88	court	court	NOUN
inlawrev-3683	881	89	disagreed	disagree	VERB
inlawrev-3683	881	90	and	and	CCONJ
inlawrev-3683	881	91	determined	determine	VERB
inlawrev-3683	881	92	instead	instead	ADV
inlawrev-3683	881	93	that	that	SCONJ
inlawrev-3683	881	94	commonwealth	commonwealth	PROPN
inlawrev-3683	881	95	's	's	PART
inlawrev-3683	881	96	studies	study	NOUN
inlawrev-3683	881	97	conformed	conform	VERB
inlawrev-3683	881	98	to	to	ADP
inlawrev-3683	881	99	international	international	ADJ
inlawrev-3683	881	100	association	association	NOUN
inlawrev-3683	881	101	of	of	ADP
inlawrev-3683	881	102	assessing	assess	VERB
inlawrev-3683	881	103	officers	officer	NOUN
inlawrev-3683	881	104	guidelines	guideline	NOUN
inlawrev-3683	881	105	as	as	ADP
inlawrev-3683	881	106	the	the	DET
inlawrev-3683	881	107	prominent	prominent	ADJ
inlawrev-3683	881	108	study	study	NOUN
inlawrev-3683	881	109	to	to	PART
inlawrev-3683	881	110	show	show	VERB
inlawrev-3683	881	111	market	market	NOUN
inlawrev-3683	881	112	values	value	NOUN
inlawrev-3683	881	113	,	,	PUNCT
inlawrev-3683	881	114	and	and	CCONJ
inlawrev-3683	881	115	to	to	PART
inlawrev-3683	881	116	rebut	rebut	VERB
inlawrev-3683	881	117	such	such	DET
inlawrev-3683	881	118	a	a	DET
inlawrev-3683	881	119	strong	strong	ADJ
inlawrev-3683	881	120	presumption	presumption	NOUN
inlawrev-3683	881	121	,	,	PUNCT
inlawrev-3683	881	122	the	the	DET
inlawrev-3683	881	123	state	state	NOUN
inlawrev-3683	881	124	board	board	NOUN
inlawrev-3683	881	125	must	must	AUX
inlawrev-3683	881	126	present	present	VERB
inlawrev-3683	881	127	substantial	substantial	ADJ
inlawrev-3683	881	128	evidence	evidence	NOUN
inlawrev-3683	881	129	showing	show	VERB
inlawrev-3683	881	130	what	what	PRON
inlawrev-3683	881	131	other	other	ADJ
inlawrev-3683	881	132	options	option	NOUN
inlawrev-3683	881	133	are	be	AUX
inlawrev-3683	881	134	available	available	ADJ
inlawrev-3683	881	135	to	to	ADP
inlawrev-3683	881	136	taxpayers	taxpayer	NOUN
inlawrev-3683	881	137	for	for	ADP
inlawrev-3683	881	138	such	such	DET
inlawrev-3683	881	139	a	a	DET
inlawrev-3683	881	140	determination.^^^	determination.^^^	PROPN
inlawrev-3683	881	141	7	7	NUM
inlawrev-3683	881	142	.	.	PUNCT
inlawrev-3683	881	143	wittenberg	wittenberg	PROPN
inlawrev-3683	881	144	lutheran	lutheran	PROPN
inlawrev-3683	881	145	village	village	PROPN
inlawrev-3683	881	146	endowment	endowment	PROPN
inlawrev-3683	881	147	corp	corp	PROPN
inlawrev-3683	881	148	.	.	PROPN
inlawrev-3683	882	1	v.	v.	PROPN
inlawrev-3683	882	2	lake	lake	PROPN
inlawrev-3683	882	3	county	county	PROPN
inlawrev-3683	882	4	property	property	NOUN
inlawrev-3683	883	1	taxassessmentboardofappeals?^^—wittenberg	taxassessmentboardofappeals?^^—wittenberg	PROPN
inlawrev-3683	883	2	is	be	AUX
inlawrev-3683	883	3	a	a	DET
inlawrev-3683	883	4	non	non	ADJ
inlawrev-3683	883	5	-	-	ADJ
inlawrev-3683	883	6	for	for	ADP
inlawrev-3683	883	7	-	-	PUNCT
inlawrev-3683	883	8	profit	profit	NOUN
inlawrev-3683	883	9	corporation	corporation	NOUN
inlawrev-3683	883	10	affiliated	affiliate	VERB
inlawrev-3683	883	11	with	with	ADP
inlawrev-3683	883	12	the	the	DET
inlawrev-3683	883	13	lutheran	lutheran	PROPN
inlawrev-3683	883	14	church	church	NOUN
inlawrev-3683	883	15	operating	operate	VERB
inlawrev-3683	883	16	a	a	DET
inlawrev-3683	883	17	retirement	retirement	NOUN
inlawrev-3683	883	18	community	community	NOUN
inlawrev-3683	883	19	in	in	ADP
inlawrev-3683	883	20	crown	crown	NOUN
inlawrev-3683	883	21	point	point	NOUN
inlawrev-3683	883	22	,	,	PUNCT
inlawrev-3683	883	23	indiana.^	indiana.^	X
inlawrev-3683	883	24	°	°	PROPN
inlawrev-3683	883	25	^	^	PUNCT
inlawrev-3683	883	26	the	the	DET
inlawrev-3683	883	27	retirement	retirement	NOUN
inlawrev-3683	883	28	community	community	NOUN
inlawrev-3683	883	29	provides	provide	VERB
inlawrev-3683	883	30	a	a	DET
inlawrev-3683	883	31	wide	wide	ADJ
inlawrev-3683	883	32	variety	variety	NOUN
inlawrev-3683	883	33	of	of	ADP
inlawrev-3683	883	34	integrated	integrate	VERB
inlawrev-3683	883	35	services	service	NOUN
inlawrev-3683	883	36	to	to	PART
inlawrev-3683	883	37	provide	provide	VERB
inlawrev-3683	883	38	for	for	ADP
inlawrev-3683	883	39	the	the	DET
inlawrev-3683	883	40	care	care	NOUN
inlawrev-3683	883	41	of	of	ADP
inlawrev-3683	883	42	retirees	retiree	NOUN
inlawrev-3683	883	43	including	include	VERB
inlawrev-3683	883	44	an	an	DET
inlawrev-3683	883	45	assisted	assist	VERB
inlawrev-3683	883	46	living	living	NOUN
inlawrev-3683	883	47	facility	facility	NOUN
inlawrev-3683	883	48	,	,	PUNCT
inlawrev-3683	883	49	a	a	DET
inlawrev-3683	883	50	chapel	chapel	NOUN
inlawrev-3683	883	51	,	,	PUNCT
inlawrev-3683	883	52	and	and	CCONJ
inlawrev-3683	883	53	four	four	NUM
inlawrev-3683	883	54	separate	separate	ADJ
inlawrev-3683	883	55	living	living	NOUN
inlawrev-3683	883	56	centers	center	NOUN
inlawrev-3683	883	57	providing	provide	VERB
inlawrev-3683	883	58	various	various	ADJ
inlawrev-3683	883	59	levels	level	NOUN
inlawrev-3683	883	60	ofcare	ofcare	VERB
inlawrev-3683	883	61	at	at	ADP
inlawrev-3683	883	62	each	each	DET
inlawrev-3683	883	63	center	center	NOUN
inlawrev-3683	883	64	.	.	PUNCT
inlawrev-3683	884	1	to	to	PART
inlawrev-3683	884	2	facilitate	facilitate	VERB
inlawrev-3683	884	3	the	the	DET
inlawrev-3683	884	4	care	care	NOUN
inlawrev-3683	884	5	of	of	ADP
inlawrev-3683	884	6	its	its	PRON
inlawrev-3683	884	7	inhabitants	inhabitant	NOUN
inlawrev-3683	884	8	,	,	PUNCT
inlawrev-3683	884	9	wittenberg	wittenberg	PROPN
inlawrev-3683	884	10	provides	provide	VERB
inlawrev-3683	884	11	therapists	therapist	NOUN
inlawrev-3683	884	12	,	,	PUNCT
inlawrev-3683	884	13	dentists	dentist	NOUN
inlawrev-3683	884	14	,	,	PUNCT
inlawrev-3683	884	15	podiatrists	podiatrist	NOUN
inlawrev-3683	884	16	,	,	PUNCT
inlawrev-3683	884	17	and	and	CCONJ
inlawrev-3683	884	18	at	at	ADP
inlawrev-3683	884	19	-	-	PUNCT
inlawrev-3683	884	20	call	call	NOUN
inlawrev-3683	884	21	nursing	nursing	NOUN
inlawrev-3683	884	22	services	service	NOUN
inlawrev-3683	884	23	.	.	PUNCT
inlawrev-3683	885	1	on	on	ADP
inlawrev-3683	885	2	december	december	PROPN
inlawrev-3683	885	3	5	5	NUM
inlawrev-3683	885	4	,	,	PUNCT
inlawrev-3683	885	5	2002	2002	NUM
inlawrev-3683	885	6	,	,	PUNCT
inlawrev-3683	885	7	the	the	DET
inlawrev-3683	885	8	lake	lake	PROPN
inlawrev-3683	885	9	county	county	PROPN
inlawrev-3683	885	10	property	property	NOUN
inlawrev-3683	885	11	tax	tax	NOUN
inlawrev-3683	885	12	assessment	assessment	NOUN
inlawrev-3683	885	13	board	board	NOUN
inlawrev-3683	885	14	of	of	ADP
inlawrev-3683	885	15	appeals	appeals	PROPN
inlawrev-3683	885	16	revoked	revoke	VERB
inlawrev-3683	885	17	wittenberg	wittenberg	PROPN
inlawrev-3683	885	18	's	's	PART
inlawrev-3683	885	19	charitable	charitable	ADJ
inlawrev-3683	885	20	exemption	exemption	NOUN
inlawrev-3683	885	21	for	for	ADP
inlawrev-3683	885	22	the	the	DET
inlawrev-3683	885	23	1	1	NUM
inlawrev-3683	885	24	999	999	NUM
inlawrev-3683	885	25	tax	tax	NOUN
inlawrev-3683	885	26	year	year	NOUN
inlawrev-3683	885	27	arguing	argue	VERB
inlawrev-3683	885	28	that	that	SCONJ
inlawrev-3683	885	29	wittenberg	wittenberg	PROPN
inlawrev-3683	885	30	was	be	AUX
inlawrev-3683	885	31	a	a	DET
inlawrev-3683	885	32	traditional	traditional	ADJ
inlawrev-3683	885	33	apartment	apartment	NOUN
inlawrev-3683	885	34	complex	complex	NOUN
inlawrev-3683	885	35	and	and	CCONJ
inlawrev-3683	885	36	which	which	PRON
inlawrev-3683	885	37	no	no	ADV
inlawrev-3683	885	38	longer	long	ADV
inlawrev-3683	885	39	provided	provide	VERB
inlawrev-3683	885	40	care	care	NOUN
inlawrev-3683	885	41	to	to	ADP
inlawrev-3683	885	42	the	the	DET
inlawrev-3683	885	43	ill	ill	ADJ
inlawrev-3683	885	44	or	or	CCONJ
inlawrev-3683	885	45	infirm	infirm	ADJ
inlawrev-3683	885	46	.	.	PUNCT
inlawrev-3683	886	1	^*^^	^*^^	PUNCT
inlawrev-3683	886	2	wittenberg	wittenberg	PROPN
inlawrev-3683	886	3	appealed	appeal	VERB
inlawrev-3683	886	4	this	this	PRON
inlawrev-3683	886	5	to	to	ADP
inlawrev-3683	886	6	the	the	DET
inlawrev-3683	886	7	state	state	NOUN
inlawrev-3683	886	8	board	board	NOUN
inlawrev-3683	886	9	,	,	PUNCT
inlawrev-3683	886	10	which	which	PRON
inlawrev-3683	886	11	denied	deny	VERB
inlawrev-3683	886	12	wittenberg	wittenberg	PROPN
inlawrev-3683	886	13	's	's	PART
inlawrev-3683	886	14	claim	claim	NOUN
inlawrev-3683	886	15	to	to	ADP
inlawrev-3683	886	16	the	the	DET
inlawrev-3683	886	17	charitable	charitable	ADJ
inlawrev-3683	886	18	exemption	exemption	NOUN
inlawrev-3683	886	19	.	.	PUNCT
inlawrev-3683	887	1	wittenberg	wittenberg	PROPN
inlawrev-3683	887	2	initiated	initiate	VERB
inlawrev-3683	887	3	its	its	PRON
inlawrev-3683	887	4	original	original	ADJ
inlawrev-3683	887	5	tax	tax	NOUN
inlawrev-3683	887	6	appeal	appeal	NOUN
inlawrev-3683	887	7	on	on	ADP
inlawrev-3683	887	8	february	february	PROPN
inlawrev-3683	887	9	27	27	NUM
inlawrev-3683	887	10	,	,	PUNCT
inlawrev-3683	887	11	2002	2002	NUM
inlawrev-3683	887	12	.	.	PUNCT
inlawrev-3683	888	1	wittenberg	wittenberg	PROPN
inlawrev-3683	888	2	argued	argue	VERB
inlawrev-3683	888	3	that	that	SCONJ
inlawrev-3683	888	4	the	the	DET
inlawrev-3683	888	5	living	living	NOUN
inlawrev-3683	888	6	center	center	NOUN
inlawrev-3683	888	7	was	be	AUX
inlawrev-3683	888	8	designed	design	VERB
inlawrev-3683	888	9	to	to	PART
inlawrev-3683	888	10	"	"	PUNCT
inlawrev-3683	888	11	provide	provide	VERB
inlawrev-3683	888	12	a	a	DET
inlawrev-3683	888	13	suitable	suitable	ADJ
inlawrev-3683	888	14	environment	environment	NOUN
inlawrev-3683	888	15	for	for	ADP
inlawrev-3683	888	16	elderly	elderly	ADJ
inlawrev-3683	888	17	person	person	NOUN
inlawrev-3683	888	18	where	where	SCONJ
inlawrev-3683	888	19	they	they	PRON
inlawrev-3683	888	20	have	have	VERB
inlawrev-3683	888	21	peace	peace	NOUN
inlawrev-3683	888	22	,	,	PUNCT
inlawrev-3683	888	23	care	care	NOUN
inlawrev-3683	888	24	and	and	CCONJ
inlawrev-3683	888	25	security	security	NOUN
inlawrev-3683	888	26	in	in	ADP
inlawrev-3683	888	27	a	a	DET
inlawrev-3683	888	28	christian	christian	ADJ
inlawrev-3683	888	29	atmosphere	atmosphere	NOUN
inlawrev-3683	888	30	.	.	PUNCT
inlawrev-3683	889	1	"^^^	"^^^	PUNCT
inlawrev-3683	890	1	essentially	essentially	ADV
inlawrev-3683	890	2	,	,	PUNCT
inlawrev-3683	890	3	wittenberg	wittenberg	PROPN
inlawrev-3683	890	4	's	's	PART
inlawrev-3683	890	5	argument	argument	NOUN
inlawrev-3683	890	6	was	be	AUX
inlawrev-3683	890	7	that	that	SCONJ
inlawrev-3683	890	8	senior	senior	ADJ
inlawrev-3683	890	9	individuals	individual	NOUN
inlawrev-3683	890	10	require	require	VERB
inlawrev-3683	890	11	varying	vary	VERB
inlawrev-3683	890	12	levels	level	NOUN
inlawrev-3683	890	13	of	of	ADP
inlawrev-3683	890	14	care	care	NOUN
inlawrev-3683	890	15	to	to	PART
inlawrev-3683	890	16	address	address	VERB
inlawrev-3683	890	17	their	their	PRON
inlawrev-3683	890	18	individual	individual	ADJ
inlawrev-3683	890	19	needs	need	NOUN
inlawrev-3683	890	20	as	as	SCONJ
inlawrev-3683	890	21	they	they	PRON
inlawrev-3683	890	22	age	age	VERB
inlawrev-3683	890	23	,	,	PUNCT
inlawrev-3683	890	24	that	that	SCONJ
inlawrev-3683	890	25	the	the	DET
inlawrev-3683	890	26	living	live	VERB
inlawrev-3683	890	27	center	center	NOUN
inlawrev-3683	890	28	's	's	PART
inlawrev-3683	890	29	various	various	ADJ
inlawrev-3683	890	30	299	299	NUM
inlawrev-3683	890	31	.	.	PUNCT
inlawrev-3683	891	1	i	i	PRON
inlawrev-3683	891	2	d.	d.	PROPN
inlawrev-3683	891	3	300	300	NUM
inlawrev-3683	891	4	.	.	PUNCT
inlawrev-3683	892	1	i	i	PRON
inlawrev-3683	892	2	d.	d.	PROPN
inlawrev-3683	892	3	at	at	ADP
inlawrev-3683	892	4	890	890	NUM
inlawrev-3683	892	5	.	.	PUNCT
inlawrev-3683	892	6	301	301	NUM
inlawrev-3683	892	7	.	.	PUNCT
inlawrev-3683	893	1	i	i	PROPN
inlawrev-3683	893	2	d	d	PROPN
inlawrev-3683	893	3	302	302	NUM
inlawrev-3683	893	4	.	.	PUNCT
inlawrev-3683	894	1	i	i	PRON
inlawrev-3683	894	2	d	d	PROPN
inlawrev-3683	894	3	303	303	NUM
inlawrev-3683	894	4	.	.	PUNCT
inlawrev-3683	895	1	i	i	PRON
inlawrev-3683	895	2	d	d	PROPN
inlawrev-3683	895	3	at	at	ADP
inlawrev-3683	895	4	891	891	NUM
inlawrev-3683	895	5	.	.	PUNCT
inlawrev-3683	896	1	304	304	NUM
inlawrev-3683	896	2	.	.	PUNCT
inlawrev-3683	897	1	782	782	NUM
inlawrev-3683	897	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	897	3	483	483	NUM
inlawrev-3683	897	4	(	(	PUNCT
inlawrev-3683	897	5	ind	ind	NOUN
inlawrev-3683	897	6	.	.	PUNCT
inlawrev-3683	898	1	tax	tax	PROPN
inlawrev-3683	898	2	ct	ct	PROPN
inlawrev-3683	898	3	.	.	PROPN
inlawrev-3683	898	4	2003	2003	NUM
inlawrev-3683	898	5	)	)	PUNCT
inlawrev-3683	899	1	305	305	NUM
inlawrev-3683	899	2	.	.	PUNCT
inlawrev-3683	900	1	i	i	PRON
inlawrev-3683	900	2	d	d	PROPN
inlawrev-3683	900	3	at	at	ADP
inlawrev-3683	900	4	484	484	NUM
inlawrev-3683	900	5	.	.	PUNCT
inlawrev-3683	901	1	306	306	NUM
inlawrev-3683	901	2	.	.	PUNCT
inlawrev-3683	902	1	i	i	PRON
inlawrev-3683	902	2	d	d	PROPN
inlawrev-3683	902	3	at	at	ADP
inlawrev-3683	902	4	487	487	NUM
inlawrev-3683	902	5	.	.	PUNCT
inlawrev-3683	903	1	307	307	NUM
inlawrev-3683	903	2	.	.	PUNCT
inlawrev-3683	904	1	i	i	PRON
inlawrev-3683	904	2	d	d	PROPN
inlawrev-3683	904	3	(	(	PUNCT
inlawrev-3683	904	4	quoting	quote	VERB
inlawrev-3683	904	5	pet'r	pet'r	PROPN
inlawrev-3683	904	6	br	br	NOUN
inlawrev-3683	904	7	.	.	PUNCT
inlawrev-3683	905	1	at	at	ADP
inlawrev-3683	905	2	3	3	NUM
inlawrev-3683	905	3	)	)	PUNCT
inlawrev-3683	905	4	.	.	PUNCT
inlawrev-3683	906	1	2004	2004	NUM
inlawrev-3683	906	2	]	]	PUNCT
inlawrev-3683	906	3	taxation	taxation	NOUN
inlawrev-3683	906	4	1375	1375	NUM
inlawrev-3683	906	5	accommodations	accommodation	NOUN
inlawrev-3683	906	6	were	be	AUX
inlawrev-3683	906	7	necessary	necessary	ADJ
inlawrev-3683	906	8	to	to	PART
inlawrev-3683	906	9	facilitate	facilitate	VERB
inlawrev-3683	906	10	those	those	DET
inlawrev-3683	906	11	needs	need	NOUN
inlawrev-3683	906	12	,	,	PUNCT
inlawrev-3683	906	13	and	and	CCONJ
inlawrev-3683	906	14	that	that	SCONJ
inlawrev-3683	906	15	these	these	DET
inlawrev-3683	906	16	factors	factor	NOUN
inlawrev-3683	906	17	constitute	constitute	VERB
inlawrev-3683	906	18	a	a	DET
inlawrev-3683	906	19	charitable	charitable	ADJ
inlawrev-3683	906	20	purpose	purpose	NOUN
inlawrev-3683	906	21	.	.	PUNCT
inlawrev-3683	907	1	the	the	DET
inlawrev-3683	907	2	tax	tax	NOUN
inlawrev-3683	907	3	court	court	NOUN
inlawrev-3683	907	4	agreed	agree	VERB
inlawrev-3683	907	5	and	and	CCONJ
inlawrev-3683	907	6	cited	cite	VERB
inlawrev-3683	907	7	the	the	DET
inlawrev-3683	907	8	earlier	early	ADJ
inlawrev-3683	907	9	case	case	NOUN
inlawrev-3683	907	10	ofraintree	ofraintree	ADJ
inlawrev-3683	907	11	friends	friend	NOUN
inlawrev-3683	907	12	housing	housing	PROPN
inlawrev-3683	907	13	,	,	PUNCT
inlawrev-3683	907	14	inc	inc	PROPN
inlawrev-3683	907	15	.	.	PROPN
inlawrev-3683	908	1	v.	v.	PROPN
inlawrev-3683	908	2	indiana	indiana	PROPN
inlawrev-3683	908	3	department	department	PROPN
inlawrev-3683	908	4	ofstate	ofstate	PROPN
inlawrev-3683	908	5	revenue^^^	revenue^^^	PROPN
inlawrev-3683	908	6	as	as	ADP
inlawrev-3683	908	7	precedent	precedent	NOUN
inlawrev-3683	908	8	of	of	ADP
inlawrev-3683	908	9	its	its	PRON
inlawrev-3683	908	10	holding	holding	NOUN
inlawrev-3683	908	11	.	.	PUNCT
inlawrev-3683	909	1	more	more	ADV
inlawrev-3683	909	2	specifically	specifically	ADV
inlawrev-3683	909	3	,	,	PUNCT
inlawrev-3683	909	4	the	the	DET
inlawrev-3683	909	5	tax	tax	NOUN
inlawrev-3683	909	6	court	court	NOUN
inlawrev-3683	909	7	determined	determine	VERB
inlawrev-3683	909	8	that	that	SCONJ
inlawrev-3683	909	9	the	the	DET
inlawrev-3683	909	10	needs	need	NOUN
inlawrev-3683	909	11	of	of	ADP
inlawrev-3683	909	12	senior	senior	ADJ
inlawrev-3683	909	13	citizens	citizen	NOUN
inlawrev-3683	909	14	go	go	VERB
inlawrev-3683	909	15	beyond	beyond	ADP
inlawrev-3683	909	16	mere	mere	ADJ
inlawrev-3683	909	17	financial	financial	ADJ
inlawrev-3683	909	18	needs	need	NOUN
inlawrev-3683	909	19	or	or	CCONJ
inlawrev-3683	909	20	health	health	NOUN
inlawrev-3683	909	21	care	care	NOUN
inlawrev-3683	909	22	needs	need	NOUN
inlawrev-3683	909	23	and	and	CCONJ
inlawrev-3683	909	24	extend	extend	VERB
inlawrev-3683	909	25	as	as	ADV
inlawrev-3683	909	26	far	far	ADV
inlawrev-3683	909	27	as	as	ADP
inlawrev-3683	909	28	need	need	NOUN
inlawrev-3683	909	29	for	for	ADP
inlawrev-3683	909	30	a	a	DET
inlawrev-3683	909	31	sense	sense	NOUN
inlawrev-3683	909	32	ofcommunity	ofcommunity	NOUN
inlawrev-3683	909	33	and	and	CCONJ
inlawrev-3683	909	34	involvement.^^^	involvement.^^^	PROPN
inlawrev-3683	909	35	further	far	ADV
inlawrev-3683	909	36	,	,	PUNCT
inlawrev-3683	909	37	the	the	DET
inlawrev-3683	909	38	tax	tax	NOUN
inlawrev-3683	909	39	court	court	NOUN
inlawrev-3683	909	40	determined	determine	VERB
inlawrev-3683	909	41	that	that	SCONJ
inlawrev-3683	909	42	wittenberg	wittenberg	PROPN
inlawrev-3683	909	43	's	's	PART
inlawrev-3683	909	44	living	living	NOUN
inlawrev-3683	909	45	center	center	NOUN
inlawrev-3683	909	46	met	meet	VERB
inlawrev-3683	909	47	senior	senior	ADJ
inlawrev-3683	909	48	citizens	citizen	NOUN
inlawrev-3683	909	49	needs	need	VERB
inlawrev-3683	909	50	for	for	ADP
inlawrev-3683	909	51	safety	safety	NOUN
inlawrev-3683	909	52	and	and	CCONJ
inlawrev-3683	909	53	security	security	NOUN
inlawrev-3683	909	54	,	,	PUNCT
inlawrev-3683	909	55	sense	sense	NOUN
inlawrev-3683	909	56	of	of	ADP
inlawrev-3683	909	57	independence	independence	NOUN
inlawrev-3683	909	58	,	,	PUNCT
inlawrev-3683	909	59	and	and	CCONJ
inlawrev-3683	909	60	ability	ability	NOUN
inlawrev-3683	909	61	to	to	PART
inlawrev-3683	909	62	function	function	VERB
inlawrev-3683	909	63	at	at	ADP
inlawrev-3683	909	64	an	an	DET
inlawrev-3683	909	65	active	active	ADJ
inlawrev-3683	909	66	level.^	level.^	NOUN
inlawrev-3683	909	67	'	'	NUM
inlawrev-3683	909	68	°	°	ADP
inlawrev-3683	909	69	consequently	consequently	ADV
inlawrev-3683	909	70	,	,	PUNCT
inlawrev-3683	909	71	the	the	DET
inlawrev-3683	909	72	tax	tax	NOUN
inlawrev-3683	909	73	court	court	NOUN
inlawrev-3683	909	74	held	hold	VERB
inlawrev-3683	909	75	that	that	SCONJ
inlawrev-3683	909	76	wittenberg	wittenberg	PROPN
inlawrev-3683	909	77	's	's	PART
inlawrev-3683	909	78	living	living	NOUN
inlawrev-3683	909	79	center	center	NOUN
inlawrev-3683	909	80	was	be	AUX
inlawrev-3683	909	81	owned	own	VERB
inlawrev-3683	909	82	,	,	PUNCT
inlawrev-3683	909	83	occupied	occupy	VERB
inlawrev-3683	909	84	,	,	PUNCT
inlawrev-3683	909	85	and	and	CCONJ
inlawrev-3683	909	86	used	use	VERB
inlawrev-3683	909	87	for	for	ADP
inlawrev-3683	909	88	a	a	DET
inlawrev-3683	909	89	charitable	charitable	ADJ
inlawrev-3683	909	90	purpose	purpose	NOUN
inlawrev-3683	909	91	,	,	PUNCT
inlawrev-3683	909	92	and	and	CCONJ
inlawrev-3683	909	93	the	the	DET
inlawrev-3683	909	94	final	final	ADJ
inlawrev-3683	909	95	determination	determination	NOUN
inlawrev-3683	909	96	of	of	ADP
inlawrev-3683	909	97	the	the	DET
inlawrev-3683	909	98	indiana	indiana	PROPN
inlawrev-3683	909	99	board	board	PROPN
inlawrev-3683	909	100	was	be	AUX
inlawrev-3683	909	101	not	not	PART
inlawrev-3683	909	102	in	in	ADP
inlawrev-3683	909	103	accordance	accordance	NOUN
inlawrev-3683	909	104	with	with	ADP
inlawrev-3683	909	105	the	the	DET
inlawrev-3683	909	106	law.^	law.^	NOUN
inlawrev-3683	909	107	''	''	PUNCT
inlawrev-3683	909	108	8	8	NUM
inlawrev-3683	909	109	.	.	PUNCT
inlawrev-3683	910	1	hamstra	hamstra	PROPN
inlawrev-3683	910	2	builders	builders	PROPN
inlawrev-3683	910	3	,	,	PUNCT
inlawrev-3683	910	4	inc	inc	PROPN
inlawrev-3683	910	5	.	.	PROPN
inlawrev-3683	911	1	v.	v.	PROPN
inlawrev-3683	911	2	department	department	PROPN
inlawrev-3683	911	3	oflocal	oflocal	ADJ
inlawrev-3683	911	4	government	government	NOUN
inlawrev-3683	911	5	finance.^^^	finance.^^^	PROPN
inlawrev-3683	911	6	—	—	PUNCT
inlawrev-3683	911	7	hamstra	hamstra	NOUN
inlawrev-3683	911	8	is	be	AUX
inlawrev-3683	911	9	the	the	DET
inlawrev-3683	911	10	owner	owner	NOUN
inlawrev-3683	911	11	ofbuilding	ofbuilde	VERB
inlawrev-3683	911	12	in	in	ADP
inlawrev-3683	911	13	franklin	franklin	PROPN
inlawrev-3683	911	14	county	county	PROPN
inlawrev-3683	911	15	,	,	PUNCT
inlawrev-3683	911	16	indiana	indiana	PROPN
inlawrev-3683	911	17	which	which	PRON
inlawrev-3683	911	18	was	be	AUX
inlawrev-3683	911	19	assessed	assess	VERB
inlawrev-3683	911	20	at	at	ADP
inlawrev-3683	911	21	$	$	SYM
inlawrev-3683	911	22	1	1	NUM
inlawrev-3683	911	23	30,400	30,400	NUM
inlawrev-3683	911	24	by	by	ADP
inlawrev-3683	911	25	the	the	DET
inlawrev-3683	911	26	brookville	brookville	PROPN
inlawrev-3683	911	27	township	township	NOUN
inlawrev-3683	911	28	assessor	assessor	NOUN
inlawrev-3683	911	29	for	for	ADP
inlawrev-3683	911	30	the	the	DET
inlawrev-3683	911	31	tax	tax	NOUN
inlawrev-3683	911	32	years	year	NOUN
inlawrev-3683	911	33	1	1	NUM
inlawrev-3683	911	34	991	991	NUM
inlawrev-3683	911	35	through	through	ADP
inlawrev-3683	911	36	1994.^'^	1994.^'^	NUM
inlawrev-3683	911	37	on	on	ADP
inlawrev-3683	911	38	november	november	PROPN
inlawrev-3683	911	39	8	8	NUM
inlawrev-3683	911	40	,	,	PUNCT
inlawrev-3683	911	41	1994	1994	NUM
inlawrev-3683	911	42	,	,	PUNCT
inlawrev-3683	911	43	hamstra	hamstra	NOUN
inlawrev-3683	911	44	filed	file	VERB
inlawrev-3683	911	45	four	four	NUM
inlawrev-3683	911	46	form	form	NOUN
inlawrev-3683	911	47	133	133	NUM
inlawrev-3683	911	48	petitions	petition	NOUN
inlawrev-3683	911	49	for	for	ADP
inlawrev-3683	911	50	correction	correction	NOUN
inlawrev-3683	911	51	of	of	ADP
inlawrev-3683	911	52	error	error	NOUN
inlawrev-3683	911	53	claiming	claim	VERB
inlawrev-3683	911	54	that	that	SCONJ
inlawrev-3683	911	55	it	it	PRON
inlawrev-3683	911	56	was	be	AUX
inlawrev-3683	911	57	entitled	entitle	VERB
inlawrev-3683	911	58	to	to	ADP
inlawrev-3683	911	59	a	a	DET
inlawrev-3683	911	60	kit	kit	NOUN
inlawrev-3683	911	61	building	building	NOUN
inlawrev-3683	911	62	adjustment	adjustment	NOUN
inlawrev-3683	911	63	for	for	ADP
inlawrev-3683	911	64	its	its	PRON
inlawrev-3683	911	65	building	building	NOUN
inlawrev-3683	911	66	lowering	lower	VERB
inlawrev-3683	911	67	the	the	DET
inlawrev-3683	911	68	assessment	assessment	NOUN
inlawrev-3683	911	69	by	by	ADP
inlawrev-3683	911	70	50	50	NUM
inlawrev-3683	911	71	%	%	NOUN
inlawrev-3683	911	72	.	.	PUNCT
inlawrev-3683	912	1	the	the	DET
inlawrev-3683	912	2	franklin	franklin	PROPN
inlawrev-3683	912	3	county	county	PROPN
inlawrev-3683	912	4	board	board	PROPN
inlawrev-3683	912	5	of	of	ADP
inlawrev-3683	912	6	review	review	NOUN
inlawrev-3683	912	7	denied	deny	VERB
inlawrev-3683	912	8	the	the	DET
inlawrev-3683	912	9	petitions	petition	NOUN
inlawrev-3683	912	10	and	and	CCONJ
inlawrev-3683	912	11	hamstra	hamstra	NOUN
inlawrev-3683	912	12	appealed	appeal	VERB
inlawrev-3683	912	13	the	the	DET
inlawrev-3683	912	14	decision	decision	NOUN
inlawrev-3683	912	15	to	to	ADP
inlawrev-3683	912	16	the	the	DET
inlawrev-3683	912	17	state	state	NOUN
inlawrev-3683	912	18	board	board	PROPN
inlawrev-3683	912	19	.	.	PUNCT
inlawrev-3683	913	1	the	the	DET
inlawrev-3683	913	2	state	state	PROPN
inlawrev-3683	913	3	board	board	NOUN
inlawrev-3683	913	4	denied	deny	VERB
inlawrev-3683	913	5	hamstra	hamstra	NOUN
inlawrev-3683	913	6	'	'	PART
inlawrev-3683	913	7	s	s	PART
inlawrev-3683	913	8	appeal	appeal	NOUN
inlawrev-3683	913	9	and	and	CCONJ
inlawrev-3683	913	10	hamstra	hamstra	NOUN
inlawrev-3683	913	11	initiated	initiate	VERB
inlawrev-3683	913	12	an	an	DET
inlawrev-3683	913	13	original	original	ADJ
inlawrev-3683	913	14	tax	tax	NOUN
inlawrev-3683	913	15	appeal	appeal	NOUN
inlawrev-3683	913	16	on	on	ADP
inlawrev-3683	913	17	november	november	PROPN
inlawrev-3683	913	18	22	22	NUM
inlawrev-3683	913	19	,	,	PUNCT
inlawrev-3683	913	20	1996.^	1996.^	NUM
inlawrev-3683	913	21	''	''	PUNCT
inlawrev-3683	913	22	*	*	PUNCT
inlawrev-3683	913	23	hamstra	hamstra	PROPN
inlawrev-3683	913	24	argued	argue	VERB
inlawrev-3683	913	25	that	that	SCONJ
inlawrev-3683	913	26	its	its	PRON
inlawrev-3683	913	27	probative	probative	ADJ
inlawrev-3683	913	28	evidence	evidence	NOUN
inlawrev-3683	913	29	established	establish	VERB
inlawrev-3683	913	30	a	a	DET
inlawrev-3683	913	31	prima	prima	NOUN
inlawrev-3683	913	32	facie	facie	NOUN
inlawrev-3683	913	33	case	case	NOUN
inlawrev-3683	913	34	that	that	SCONJ
inlawrev-3683	913	35	it	it	PRON
inlawrev-3683	913	36	was	be	AUX
inlawrev-3683	913	37	entitled	entitle	VERB
inlawrev-3683	913	38	to	to	ADP
inlawrev-3683	913	39	the	the	DET
inlawrev-3683	913	40	kit	kit	NOUN
inlawrev-3683	913	41	adjustment	adjustment	NOUN
inlawrev-3683	913	42	,	,	PUNCT
inlawrev-3683	913	43	and	and	CCONJ
inlawrev-3683	913	44	therefore	therefore	ADV
inlawrev-3683	913	45	,	,	PUNCT
inlawrev-3683	913	46	the	the	DET
inlawrev-3683	913	47	state	state	PROPN
inlawrev-3683	913	48	board	board	NOUN
inlawrev-3683	913	49	's	's	PART
inlawrev-3683	913	50	denial	denial	NOUN
inlawrev-3683	913	51	of	of	ADP
inlawrev-3683	913	52	its	its	PRON
inlawrev-3683	913	53	appeal	appeal	NOUN
inlawrev-3683	913	54	was	be	AUX
inlawrev-3683	913	55	arbitrary	arbitrary	ADJ
inlawrev-3683	913	56	.	.	PUNCT
inlawrev-3683	914	1	hamstra	hamstra	PROPN
inlawrev-3683	914	2	's	's	PART
inlawrev-3683	914	3	submitted	submit	VERB
inlawrev-3683	914	4	the	the	DET
inlawrev-3683	914	5	written	write	VERB
inlawrev-3683	914	6	testimony	testimony	NOUN
inlawrev-3683	914	7	of	of	ADP
inlawrev-3683	914	8	its	its	PRON
inlawrev-3683	914	9	certified	certified	ADJ
inlawrev-3683	914	10	appraiser	appraiser	NOUN
inlawrev-3683	914	11	outlining	outline	VERB
inlawrev-3683	914	12	the	the	DET
inlawrev-3683	914	13	specifics	specific	NOUN
inlawrev-3683	914	14	of	of	ADP
inlawrev-3683	914	15	why	why	SCONJ
inlawrev-3683	914	16	hamstra	hamstra	NOUN
inlawrev-3683	914	17	's	's	PART
inlawrev-3683	914	18	building	building	NOUN
inlawrev-3683	914	19	qualified	qualified	ADJ
inlawrev-3683	914	20	for	for	ADP
inlawrev-3683	914	21	the	the	DET
inlawrev-3683	914	22	kit	kit	NOUN
inlawrev-3683	914	23	adjustment.^	adjustment.^	NOUN
inlawrev-3683	914	24	'	'	PUNCT
inlawrev-3683	914	25	^	^	PUNCT
inlawrev-3683	914	26	the	the	DET
inlawrev-3683	914	27	tax	tax	NOUN
inlawrev-3683	914	28	court	court	NOUN
inlawrev-3683	914	29	determined	determine	VERB
inlawrev-3683	914	30	that	that	SCONJ
inlawrev-3683	914	31	the	the	DET
inlawrev-3683	914	32	written	write	VERB
inlawrev-3683	914	33	testimony	testimony	NOUN
inlawrev-3683	914	34	was	be	AUX
inlawrev-3683	914	35	probative	probative	ADJ
inlawrev-3683	914	36	evidence	evidence	NOUN
inlawrev-3683	914	37	,	,	PUNCT
inlawrev-3683	914	38	and	and	CCONJ
inlawrev-3683	914	39	therefore	therefore	ADV
inlawrev-3683	914	40	,	,	PUNCT
inlawrev-3683	914	41	the	the	DET
inlawrev-3683	914	42	burden	burden	NOUN
inlawrev-3683	914	43	shifted	shift	VERB
inlawrev-3683	914	44	to	to	ADP
inlawrev-3683	914	45	the	the	DET
inlawrev-3683	914	46	state	state	NOUN
inlawrev-3683	914	47	board	board	NOUN
inlawrev-3683	914	48	to	to	PART
inlawrev-3683	914	49	prove	prove	VERB
inlawrev-3683	914	50	why	why	SCONJ
inlawrev-3683	914	51	the	the	DET
inlawrev-3683	914	52	submitted	submit	VERB
inlawrev-3683	914	53	deviations	deviation	NOUN
inlawrev-3683	914	54	from	from	ADP
inlawrev-3683	914	55	the	the	DET
inlawrev-3683	914	56	basic	basic	ADJ
inlawrev-3683	914	57	kit	kit	NOUN
inlawrev-3683	914	58	model	model	NOUN
inlawrev-3683	914	59	increased	increase	VERB
inlawrev-3683	914	60	the	the	DET
inlawrev-3683	914	61	building	building	NOUN
inlawrev-3683	914	62	's	's	PART
inlawrev-3683	914	63	cost	cost	NOUN
inlawrev-3683	914	64	so	so	SCONJ
inlawrev-3683	914	65	as	as	SCONJ
inlawrev-3683	914	66	to	to	PART
inlawrev-3683	914	67	make	make	VERB
inlawrev-3683	914	68	it	it	PRON
inlawrev-3683	914	69	unqualified	unqualified	ADJ
inlawrev-3683	914	70	for	for	ADP
inlawrev-3683	914	71	the	the	DET
inlawrev-3683	914	72	kit	kit	NOUN
inlawrev-3683	914	73	adjustment	adjustment	NOUN
inlawrev-3683	914	74	.	.	PUNCT
inlawrev-3683	915	1	in	in	ADP
inlawrev-3683	915	2	rebuttal	rebuttal	NOUN
inlawrev-3683	915	3	of	of	ADP
inlawrev-3683	915	4	hamstra	hamstra	NOUN
inlawrev-3683	915	5	's	's	PART
inlawrev-3683	915	6	evidence	evidence	NOUN
inlawrev-3683	915	7	,	,	PUNCT
inlawrev-3683	915	8	the	the	DET
inlawrev-3683	915	9	state	state	NOUN
inlawrev-3683	915	10	board	board	NOUN
inlawrev-3683	915	11	submitted	submit	VERB
inlawrev-3683	915	12	photographs	photograph	NOUN
inlawrev-3683	915	13	depicting	depict	VERB
inlawrev-3683	915	14	four	four	NUM
inlawrev-3683	915	15	air	air	NOUN
inlawrev-3683	915	16	conditioning	conditioning	NOUN
inlawrev-3683	915	17	units	unit	NOUN
inlawrev-3683	915	18	placed	place	VERB
inlawrev-3683	915	19	on	on	ADP
inlawrev-3683	915	20	the	the	DET
inlawrev-3683	915	21	building	building	NOUN
inlawrev-3683	915	22	's	's	PART
inlawrev-3683	915	23	roof	roof	NOUN
inlawrev-3683	915	24	and	and	CCONJ
inlawrev-3683	915	25	asserted	assert	VERB
inlawrev-3683	915	26	that	that	SCONJ
inlawrev-3683	915	27	the	the	DET
inlawrev-3683	915	28	load	load	NOUN
inlawrev-3683	915	29	produced	produce	VERB
inlawrev-3683	915	30	from	from	ADP
inlawrev-3683	915	31	the	the	DET
inlawrev-3683	915	32	weight	weight	NOUN
inlawrev-3683	915	33	ofthe	ofthe	NOUN
inlawrev-3683	915	34	units	unit	NOUN
inlawrev-3683	915	35	was	be	AUX
inlawrev-3683	915	36	inconsistent	inconsistent	ADJ
inlawrev-3683	915	37	with	with	ADP
inlawrev-3683	915	38	the	the	DET
inlawrev-3683	915	39	load	load	NOUN
inlawrev-3683	915	40	specification	specification	NOUN
inlawrev-3683	915	41	for	for	ADP
inlawrev-3683	915	42	a	a	DET
inlawrev-3683	915	43	kit	kit	NOUN
inlawrev-3683	915	44	building.^	building.^	ADP
inlawrev-3683	915	45	'	'	PUNCT
inlawrev-3683	915	46	^	^	PUNCT
inlawrev-3683	915	47	the	the	DET
inlawrev-3683	915	48	tax	tax	NOUN
inlawrev-3683	915	49	court	court	NOUN
inlawrev-3683	915	50	determined	determine	VERB
inlawrev-3683	915	51	that	that	SCONJ
inlawrev-3683	915	52	the	the	DET
inlawrev-3683	915	53	state	state	PROPN
inlawrev-3683	915	54	board	board	NOUN
inlawrev-3683	915	55	's	's	PART
inlawrev-3683	915	56	photographic	photographic	ADJ
inlawrev-3683	915	57	evidence	evidence	NOUN
inlawrev-3683	915	58	was	be	AUX
inlawrev-3683	915	59	insufficient	insufficient	ADJ
inlawrev-3683	915	60	to	to	ADP
inlawrev-3683	915	61	determination	determination	NOUN
inlawrev-3683	915	62	whether	whether	SCONJ
inlawrev-3683	915	63	the	the	DET
inlawrev-3683	915	64	building	building	NOUN
inlawrev-3683	915	65	qualified	qualified	ADJ
inlawrev-3683	915	66	for	for	ADP
inlawrev-3683	915	67	the	the	DET
inlawrev-3683	915	68	kit	kit	NOUN
inlawrev-3683	915	69	adjustment	adjustment	NOUN
inlawrev-3683	915	70	.	.	PUNCT
inlawrev-3683	916	1	consequently	consequently	ADV
inlawrev-3683	916	2	,	,	PUNCT
inlawrev-3683	916	3	the	the	DET
inlawrev-3683	916	4	tax	tax	NOUN
inlawrev-3683	916	5	court	court	NOUN
inlawrev-3683	916	6	reversed	reverse	VERB
inlawrev-3683	916	7	the	the	DET
inlawrev-3683	916	8	state	state	NOUN
inlawrev-3683	916	9	board	board	NOUN
inlawrev-3683	916	10	's	's	PART
inlawrev-3683	916	11	final	final	ADJ
inlawrev-3683	916	12	determination	determination	NOUN
inlawrev-3683	916	13	and	and	CCONJ
inlawrev-3683	916	14	remanded	remand	VERB
inlawrev-3683	916	15	the	the	DET
inlawrev-3683	916	16	case	case	NOUN
inlawrev-3683	916	17	to	to	ADP
inlawrev-3683	916	18	the	the	DET
inlawrev-3683	916	19	indiana	indiana	PROPN
inlawrev-3683	916	20	board	board	PROPN
inlawrev-3683	916	21	with	with	ADP
inlawrev-3683	916	22	instruction	instruction	NOUN
inlawrev-3683	916	23	to	to	PART
inlawrev-3683	916	24	apply	apply	VERB
inlawrev-3683	916	25	the	the	DET
inlawrev-3683	916	26	50	50	NUM
inlawrev-3683	916	27	%	%	NOUN
inlawrev-3683	916	28	kit	kit	NOUN
inlawrev-3683	916	29	building	building	NOUN
inlawrev-3683	916	30	adjustment	adjustment	NOUN
inlawrev-3683	916	31	to	to	ADP
inlawrev-3683	916	32	308	308	NUM
inlawrev-3683	916	33	.	.	PUNCT
inlawrev-3683	917	1	667n.e.2d810(ind.taxct	667n.e.2d810(ind.taxct	NUM
inlawrev-3683	917	2	.	.	NOUN
inlawrev-3683	917	3	1996	1996	NUM
inlawrev-3683	917	4	)	)	PUNCT
inlawrev-3683	917	5	.	.	PUNCT
inlawrev-3683	918	1	309	309	NUM
inlawrev-3683	918	2	.	.	PUNCT
inlawrev-3683	919	1	wittenberg	wittenberg	PROPN
inlawrev-3683	919	2	,	,	PUNCT
inlawrev-3683	919	3	782	782	NUM
inlawrev-3683	919	4	n.e.2d	n.e.2d	NOUN
inlawrev-3683	919	5	at	at	ADP
inlawrev-3683	919	6	489	489	NUM
inlawrev-3683	919	7	.	.	PUNCT
inlawrev-3683	920	1	310	310	NUM
inlawrev-3683	920	2	.	.	PUNCT
inlawrev-3683	921	1	i	i	PRON
inlawrev-3683	921	2	d.	d.	PROPN
inlawrev-3683	921	3	3n	3n	NUM
inlawrev-3683	921	4	.	.	PUNCT
inlawrev-3683	922	1	i	i	PRON
inlawrev-3683	922	2	d.	d.	PROPN
inlawrev-3683	922	3	312	312	NUM
inlawrev-3683	922	4	.	.	PUNCT
inlawrev-3683	923	1	783	783	NUM
inlawrev-3683	923	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	923	3	387	387	NUM
inlawrev-3683	923	4	(	(	PUNCT
inlawrev-3683	923	5	ind	ind	NOUN
inlawrev-3683	923	6	.	.	PUNCT
inlawrev-3683	924	1	tax	tax	PROPN
inlawrev-3683	924	2	ct	ct	PROPN
inlawrev-3683	924	3	.	.	PROPN
inlawrev-3683	924	4	2003	2003	NUM
inlawrev-3683	924	5	)	)	PUNCT
inlawrev-3683	924	6	.	.	PUNCT
inlawrev-3683	925	1	313	313	NUM
inlawrev-3683	925	2	.	.	PUNCT
inlawrev-3683	926	1	/j	/j	INTJ
inlawrev-3683	926	2	.	.	PUNCT
inlawrev-3683	927	1	at	at	ADP
inlawrev-3683	927	2	389	389	NUM
inlawrev-3683	927	3	.	.	PUNCT
inlawrev-3683	927	4	314	314	NUM
inlawrev-3683	927	5	.	.	PUNCT
inlawrev-3683	928	1	i	i	PRON
inlawrev-3683	928	2	d	d	PROPN
inlawrev-3683	928	3	at	at	ADP
inlawrev-3683	928	4	390	390	NUM
inlawrev-3683	928	5	.	.	PUNCT
inlawrev-3683	928	6	315	315	NUM
inlawrev-3683	928	7	.	.	PUNCT
inlawrev-3683	929	1	i	i	PRON
inlawrev-3683	929	2	d	d	PROPN
inlawrev-3683	929	3	at	at	ADP
inlawrev-3683	929	4	39\.	39\.	PROPN
inlawrev-3683	929	5	316	316	NUM
inlawrev-3683	929	6	.	.	PUNCT
inlawrev-3683	930	1	i	i	PRON
inlawrev-3683	930	2	d	d	PROPN
inlawrev-3683	930	3	at	at	ADP
inlawrev-3683	930	4	392	392	NUM
inlawrev-3683	930	5	.	.	PROPN
inlawrev-3683	930	6	1376	1376	NUM
inlawrev-3683	930	7	indiana	indiana	PROPN
inlawrev-3683	930	8	law	law	PROPN
inlawrev-3683	930	9	review	review	NOUN
inlawrev-3683	931	1	[	[	X
inlawrev-3683	931	2	vol	vol	NOUN
inlawrev-3683	931	3	.	.	PUNCT
inlawrev-3683	932	1	37:1343	37:1343	PROPN
inlawrev-3683	932	2	hamstra	hamstra	PROPN
inlawrev-3683	932	3	's	's	PART
inlawrev-3683	932	4	building.^'^	building.^'^	PROPN
inlawrev-3683	932	5	9	9	NUM
inlawrev-3683	932	6	.	.	PUNCT
inlawrev-3683	932	7	sollers	sollers	PROPN
inlawrev-3683	932	8	point	point	PROPN
inlawrev-3683	932	9	co.	co.	PROPN
inlawrev-3683	933	1	v.	v.	ADP
inlawrev-3683	933	2	department	department	PROPN
inlawrev-3683	933	3	of	of	ADP
inlawrev-3683	933	4	local	local	ADJ
inlawrev-3683	933	5	government	government	NOUN
inlawrev-3683	933	6	finance?^^	finance?^^	NOUN
inlawrev-3683	933	7	—	—	PUNCT
inlawrev-3683	933	8	sellers	seller	NOUN
inlawrev-3683	933	9	point	point	VERB
inlawrev-3683	933	10	(	(	PUNCT
inlawrev-3683	933	11	"	"	PUNCT
inlawrev-3683	933	12	sollers	soller	NOUN
inlawrev-3683	933	13	"	"	PUNCT
inlawrev-3683	933	14	)	)	PUNCT
inlawrev-3683	933	15	is	be	AUX
inlawrev-3683	933	16	the	the	DET
inlawrev-3683	933	17	owner	owner	NOUN
inlawrev-3683	933	18	of	of	ADP
inlawrev-3683	933	19	an	an	DET
inlawrev-3683	933	20	eighteen	eighteen	NUM
inlawrev-3683	933	21	-	-	PUNCT
inlawrev-3683	933	22	story	story	NOUN
inlawrev-3683	933	23	building	building	NOUN
inlawrev-3683	933	24	in	in	ADP
inlawrev-3683	933	25	vanderburgh	vanderburgh	PROPN
inlawrev-3683	933	26	county	county	PROPN
inlawrev-3683	933	27	,	,	PUNCT
inlawrev-3683	933	28	indiana.^	indiana.^	PROPN
inlawrev-3683	933	29	'	'	PUNCT
inlawrev-3683	933	30	^	^	PUNCT
inlawrev-3683	933	31	the	the	DET
inlawrev-3683	933	32	vanderburgh	vanderburgh	PROPN
inlawrev-3683	933	33	county	county	PROPN
inlawrev-3683	933	34	board	board	NOUN
inlawrev-3683	933	35	of	of	ADP
inlawrev-3683	933	36	review	review	NOUN
inlawrev-3683	933	37	assessed	assess	VERB
inlawrev-3683	933	38	sollers	soller	NOUN
inlawrev-3683	933	39	'	'	PART
inlawrev-3683	933	40	building	building	NOUN
inlawrev-3683	933	41	as	as	ADP
inlawrev-3683	933	42	a	a	DET
inlawrev-3683	933	43	general	general	ADJ
inlawrev-3683	933	44	commercial	commercial	ADJ
inlawrev-3683	933	45	mercantile	mercantile	NOUN
inlawrev-3683	933	46	(	(	PUNCT
inlawrev-3683	933	47	"	"	PUNCT
inlawrev-3683	933	48	gcm	gcm	PROPN
inlawrev-3683	933	49	"	"	PUNCT
inlawrev-3683	933	50	)	)	PUNCT
inlawrev-3683	933	51	model	model	NOUN
inlawrev-3683	933	52	and	and	CCONJ
inlawrev-3683	933	53	assigned	assign	VERB
inlawrev-3683	933	54	a	a	DET
inlawrev-3683	933	55	grade	grade	NOUN
inlawrev-3683	933	56	of	of	ADP
inlawrev-3683	933	57	"	"	PUNCT
inlawrev-3683	933	58	b	b	X
inlawrev-3683	933	59	-	-	PUNCT
inlawrev-3683	933	60	i-2	i-2	PROPN
inlawrev-3683	933	61	"	"	PUNCT
inlawrev-3683	933	62	to	to	ADP
inlawrev-3683	933	63	the	the	DET
inlawrev-3683	933	64	property	property	NOUN
inlawrev-3683	933	65	.	.	PUNCT
inlawrev-3683	934	1	on	on	ADP
inlawrev-3683	934	2	january	january	PROPN
inlawrev-3683	934	3	2	2	NUM
inlawrev-3683	934	4	,	,	PUNCT
inlawrev-3683	934	5	1996	1996	NUM
inlawrev-3683	934	6	,	,	PUNCT
inlawrev-3683	934	7	sollers	soller	NOUN
inlawrev-3683	934	8	appealed	appeal	VERB
inlawrev-3683	934	9	that	that	SCONJ
inlawrev-3683	934	10	determination	determination	NOUN
inlawrev-3683	934	11	arguing	argue	VERB
inlawrev-3683	934	12	that	that	SCONJ
inlawrev-3683	934	13	its	its	PRON
inlawrev-3683	934	14	building	building	NOUN
inlawrev-3683	934	15	had	have	VERB
inlawrev-3683	934	16	fewer	few	ADJ
inlawrev-3683	934	17	partitions	partition	NOUN
inlawrev-3683	934	18	than	than	SCONJ
inlawrev-3683	934	19	were	be	AUX
inlawrev-3683	934	20	assumed	assume	VERB
inlawrev-3683	934	21	in	in	ADP
inlawrev-3683	934	22	the	the	DET
inlawrev-3683	934	23	gcm	gcm	PROPN
inlawrev-3683	934	24	models	model	NOUN
inlawrev-3683	934	25	and	and	CCONJ
inlawrev-3683	934	26	that	that	SCONJ
inlawrev-3683	934	27	a	a	DET
inlawrev-3683	934	28	grade	grade	NOUN
inlawrev-3683	934	29	of"b+2	of"b+2	NOUN
inlawrev-3683	934	30	"	"	PUNCT
inlawrev-3683	934	31	was	be	AUX
inlawrev-3683	934	32	excessive	excessive	ADJ
inlawrev-3683	934	33	.	.	PUNCT
inlawrev-3683	935	1	the	the	DET
inlawrev-3683	935	2	vanderburgh	vanderburgh	PROPN
inlawrev-3683	935	3	board	board	PROPN
inlawrev-3683	935	4	of	of	ADP
inlawrev-3683	935	5	review	review	NOUN
inlawrev-3683	935	6	adjusted	adjust	VERB
inlawrev-3683	935	7	sollers	soller	NOUN
inlawrev-3683	935	8	'	'	PART
inlawrev-3683	935	9	building	building	NOUN
inlawrev-3683	935	10	for	for	ADP
inlawrev-3683	935	11	the	the	DET
inlawrev-3683	935	12	portioning	portioning	NOUN
inlawrev-3683	935	13	on	on	ADP
inlawrev-3683	935	14	the	the	DET
inlawrev-3683	935	15	first	first	ADJ
inlawrev-3683	935	16	floor	floor	NOUN
inlawrev-3683	935	17	and	and	CCONJ
inlawrev-3683	935	18	denied	deny	VERB
inlawrev-3683	935	19	all	all	DET
inlawrev-3683	935	20	other	other	ADJ
inlawrev-3683	935	21	claims	claim	NOUN
inlawrev-3683	935	22	.	.	PUNCT
inlawrev-3683	936	1	sollers	soller	NOUN
inlawrev-3683	936	2	filed	file	VERB
inlawrev-3683	936	3	form	form	NOUN
inlawrev-3683	936	4	131	131	NUM
inlawrev-3683	936	5	petition	petition	NOUN
inlawrev-3683	936	6	for	for	ADP
inlawrev-3683	936	7	review	review	NOUN
inlawrev-3683	936	8	appealing	appeal	VERB
inlawrev-3683	936	9	the	the	DET
inlawrev-3683	936	10	vanderburgh	vanderburgh	PROPN
inlawrev-3683	936	11	board	board	PROPN
inlawrev-3683	936	12	ofreview	ofreview	NOUN
inlawrev-3683	936	13	's	's	PART
inlawrev-3683	936	14	determination	determination	NOUN
inlawrev-3683	936	15	to	to	ADP
inlawrev-3683	936	16	the	the	DET
inlawrev-3683	936	17	state	state	NOUN
inlawrev-3683	936	18	board.^^^	board.^^^	PROPN
inlawrev-3683	936	19	the	the	DET
inlawrev-3683	936	20	state	state	NOUN
inlawrev-3683	936	21	board	board	PROPN
inlawrev-3683	936	22	denied	deny	VERB
inlawrev-3683	936	23	sollers	soller	NOUN
inlawrev-3683	936	24	'	'	PART
inlawrev-3683	936	25	petition	petition	NOUN
inlawrev-3683	936	26	and	and	CCONJ
inlawrev-3683	936	27	sollers	soller	NOUN
inlawrev-3683	936	28	initiated	initiate	VERB
inlawrev-3683	936	29	an	an	DET
inlawrev-3683	936	30	original	original	ADJ
inlawrev-3683	936	31	tax	tax	NOUN
inlawrev-3683	936	32	appeal	appeal	NOUN
inlawrev-3683	936	33	on	on	ADP
inlawrev-3683	936	34	february	february	PROPN
inlawrev-3683	936	35	i	i	PROPN
inlawrev-3683	936	36	,	,	PUNCT
inlawrev-3683	936	37	2002	2002	NUM
inlawrev-3683	936	38	.	.	PUNCT
inlawrev-3683	937	1	sollers	soller	NOUN
inlawrev-3683	937	2	maintained	maintain	VERB
inlawrev-3683	937	3	that	that	SCONJ
inlawrev-3683	937	4	it	it	PRON
inlawrev-3683	937	5	was	be	AUX
inlawrev-3683	937	6	entitled	entitle	VERB
inlawrev-3683	937	7	to	to	ADP
inlawrev-3683	937	8	a	a	DET
inlawrev-3683	937	9	reduction	reduction	NOUN
inlawrev-3683	937	10	to	to	ADP
inlawrev-3683	937	11	the	the	DET
inlawrev-3683	937	12	base	base	ADJ
inlawrev-3683	937	13	rate	rate	NOUN
inlawrev-3683	937	14	of	of	ADP
inlawrev-3683	937	15	its	its	PRON
inlawrev-3683	937	16	building	building	NOUN
inlawrev-3683	937	17	because	because	SCONJ
inlawrev-3683	937	18	it	it	PRON
inlawrev-3683	937	19	contained	contain	VERB
inlawrev-3683	937	20	less	less	ADV
inlawrev-3683	937	21	partitioning	partitioning	ADJ
inlawrev-3683	937	22	than	than	SCONJ
inlawrev-3683	937	23	was	be	AUX
inlawrev-3683	937	24	assumed	assume	VERB
inlawrev-3683	937	25	to	to	PART
inlawrev-3683	937	26	exist	exist	VERB
inlawrev-3683	937	27	in	in	ADP
inlawrev-3683	937	28	the	the	DET
inlawrev-3683	937	29	gcm	gcm	PROPN
inlawrev-3683	937	30	models	model	NOUN
inlawrev-3683	937	31	used	use	VERB
inlawrev-3683	937	32	in	in	ADP
inlawrev-3683	937	33	its	its	PRON
inlawrev-3683	937	34	assessment.^^	assessment.^^	NOUN
inlawrev-3683	937	35	'	'	PUNCT
inlawrev-3683	937	36	the	the	DET
inlawrev-3683	937	37	state	state	NOUN
inlawrev-3683	937	38	board	board	NOUN
inlawrev-3683	937	39	countered	counter	VERB
inlawrev-3683	937	40	sollers	soller	NOUN
inlawrev-3683	937	41	'	'	PART
inlawrev-3683	937	42	claim	claim	NOUN
inlawrev-3683	937	43	by	by	ADP
inlawrev-3683	937	44	asserting	assert	VERB
inlawrev-3683	937	45	that	that	SCONJ
inlawrev-3683	937	46	the	the	DET
inlawrev-3683	937	47	regulations	regulation	NOUN
inlawrev-3683	937	48	provide	provide	VERB
inlawrev-3683	937	49	that	that	SCONJ
inlawrev-3683	937	50	gcm	gcm	PROPN
inlawrev-3683	937	51	models	model	NOUN
inlawrev-3683	937	52	presume	presume	VERB
inlawrev-3683	937	53	"	"	PUNCT
inlawrev-3683	937	54	typical	typical	ADJ
inlawrev-3683	937	55	"	"	PUNCT
inlawrev-3683	937	56	partitioning	partitioning	NOUN
inlawrev-3683	937	57	and	and	CCONJ
inlawrev-3683	937	58	sollers	soller	NOUN
inlawrev-3683	937	59	'	'	PART
inlawrev-3683	937	60	quality	quality	NOUN
inlawrev-3683	937	61	of	of	ADP
inlawrev-3683	937	62	partitioning	partitioning	NOUN
inlawrev-3683	937	63	is	be	AUX
inlawrev-3683	937	64	"	"	PUNCT
inlawrev-3683	937	65	typical	typical	ADJ
inlawrev-3683	937	66	.	.	PUNCT
inlawrev-3683	937	67	"	"	PUNCT
inlawrev-3683	938	1	in	in	ADP
inlawrev-3683	938	2	deciding	decide	VERB
inlawrev-3683	938	3	the	the	DET
inlawrev-3683	938	4	issue	issue	NOUN
inlawrev-3683	938	5	of	of	ADP
inlawrev-3683	938	6	whether	whether	SCONJ
inlawrev-3683	938	7	sollers	soller	NOUN
inlawrev-3683	938	8	'	'	PART
inlawrev-3683	938	9	partitioning	partitioning	NOUN
inlawrev-3683	938	10	was	be	AUX
inlawrev-3683	938	11	typical	typical	ADJ
inlawrev-3683	938	12	of	of	ADP
inlawrev-3683	938	13	the	the	DET
inlawrev-3683	938	14	gcm	gcm	PROPN
inlawrev-3683	938	15	base	base	PROPN
inlawrev-3683	938	16	model	model	PROPN
inlawrev-3683	938	17	,	,	PUNCT
inlawrev-3683	938	18	the	the	DET
inlawrev-3683	938	19	tax	tax	NOUN
inlawrev-3683	938	20	court	court	NOUN
inlawrev-3683	938	21	determined	determine	VERB
inlawrev-3683	938	22	that	that	SCONJ
inlawrev-3683	938	23	the	the	DET
inlawrev-3683	938	24	regulations	regulation	NOUN
inlawrev-3683	938	25	address	address	NOUN
inlawrev-3683	938	26	partitioning	partition	VERB
inlawrev-3683	938	27	in	in	ADP
inlawrev-3683	938	28	terms	term	NOUN
inlawrev-3683	938	29	of	of	ADP
inlawrev-3683	938	30	cost.^^^	cost.^^^	NOUN
inlawrev-3683	938	31	more	more	ADV
inlawrev-3683	938	32	specifically	specifically	ADV
inlawrev-3683	938	33	,	,	PUNCT
inlawrev-3683	938	34	the	the	DET
inlawrev-3683	938	35	tax	tax	NOUN
inlawrev-3683	938	36	court	court	NOUN
inlawrev-3683	938	37	determined	determine	VERB
inlawrev-3683	938	38	that	that	SCONJ
inlawrev-3683	938	39	in	in	ADP
inlawrev-3683	938	40	arguing	argue	VERB
inlawrev-3683	938	41	that	that	SCONJ
inlawrev-3683	938	42	their	their	PRON
inlawrev-3683	938	43	partitioning	partitioning	NOUN
inlawrev-3683	938	44	is	be	AUX
inlawrev-3683	938	45	not	not	PART
inlawrev-3683	938	46	"	"	PUNCT
inlawrev-3683	938	47	typical	typical	ADJ
inlawrev-3683	938	48	"	"	PUNCT
inlawrev-3683	938	49	,	,	PUNCT
inlawrev-3683	938	50	a	a	DET
inlawrev-3683	938	51	taxpayer	taxpayer	NOUN
inlawrev-3683	938	52	could	could	AUX
inlawrev-3683	938	53	argue	argue	VERB
inlawrev-3683	938	54	that	that	SCONJ
inlawrev-3683	938	55	its	its	PRON
inlawrev-3683	938	56	cost	cost	NOUN
inlawrev-3683	938	57	per	per	ADP
inlawrev-3683	938	58	square	square	ADJ
inlawrev-3683	938	59	foot	foot	NOUN
inlawrev-3683	938	60	for	for	ADP
inlawrev-3683	938	61	partitioning	partition	VERB
inlawrev-3683	938	62	in	in	ADP
inlawrev-3683	938	63	its	its	PRON
inlawrev-3683	938	64	improvement	improvement	NOUN
inlawrev-3683	938	65	is	be	AUX
inlawrev-3683	938	66	different	different	ADJ
inlawrev-3683	938	67	from	from	ADP
inlawrev-3683	938	68	the	the	DET
inlawrev-3683	938	69	"	"	PUNCT
inlawrev-3683	938	70	typical	typical	ADJ
inlawrev-3683	938	71	"	"	PUNCT
inlawrev-3683	938	72	cost	cost	NOUN
inlawrev-3683	938	73	per	per	ADP
inlawrev-3683	938	74	square	square	ADJ
inlawrev-3683	938	75	foot	foot	NOUN
inlawrev-3683	938	76	assumed	assume	VERB
inlawrev-3683	938	77	in	in	ADP
inlawrev-3683	938	78	the	the	DET
inlawrev-3683	938	79	base	base	NOUN
inlawrev-3683	938	80	model	model	NOUN
inlawrev-3683	938	81	as	as	ADP
inlawrev-3683	938	82	a	a	DET
inlawrev-3683	938	83	means	means	NOUN
inlawrev-3683	938	84	to	to	PART
inlawrev-3683	938	85	effectively	effectively	ADV
inlawrev-3683	938	86	carry	carry	VERB
inlawrev-3683	938	87	its	its	PRON
inlawrev-3683	938	88	burden.^^^	burden.^^^	PROPN
inlawrev-3683	938	89	the	the	DET
inlawrev-3683	938	90	tax	tax	NOUN
inlawrev-3683	938	91	court	court	NOUN
inlawrev-3683	938	92	determined	determine	VERB
inlawrev-3683	938	93	that	that	SCONJ
inlawrev-3683	938	94	sollers	soller	NOUN
inlawrev-3683	938	95	'	'	PART
inlawrev-3683	938	96	evidence	evidence	NOUN
inlawrev-3683	938	97	effectively	effectively	ADV
inlawrev-3683	938	98	established	establish	VERB
inlawrev-3683	938	99	a	a	DET
inlawrev-3683	938	100	cost	cost	NOUN
inlawrev-3683	938	101	difference	difference	NOUN
inlawrev-3683	938	102	of	of	ADP
inlawrev-3683	938	103	$	$	SYM
inlawrev-3683	938	104	5	5	NUM
inlawrev-3683	938	105	.46	.46	NUM
inlawrev-3683	938	106	per	per	ADP
inlawrev-3683	938	107	square	square	ADJ
inlawrev-3683	938	108	foot	foot	NOUN
inlawrev-3683	938	109	offloor	offloor	NOUN
inlawrev-3683	938	110	space	space	NOUN
inlawrev-3683	938	111	from	from	ADP
inlawrev-3683	938	112	the	the	DET
inlawrev-3683	938	113	$	$	SYM
inlawrev-3683	938	114	9.00	9.00	NUM
inlawrev-3683	938	115	per	per	ADP
inlawrev-3683	938	116	square	square	ADJ
inlawrev-3683	938	117	foot	foot	NOUN
inlawrev-3683	938	118	offloor	offloor	NOUN
inlawrev-3683	938	119	space	space	NOUN
inlawrev-3683	938	120	typical	typical	ADJ
inlawrev-3683	938	121	of	of	ADP
inlawrev-3683	938	122	partitioning	partitioning	PROPN
inlawrev-3683	938	123	assumed	assume	VERB
inlawrev-3683	938	124	in	in	ADP
inlawrev-3683	938	125	the	the	DET
inlawrev-3683	938	126	gcm	gcm	PROPN
inlawrev-3683	938	127	base	base	PROPN
inlawrev-3683	938	128	model	model	NOUN
inlawrev-3683	938	129	regulations	regulation	NOUN
inlawrev-3683	938	130	.	.	PUNCT
inlawrev-3683	939	1	thus	thus	ADV
inlawrev-3683	939	2	,	,	PUNCT
inlawrev-3683	939	3	the	the	DET
inlawrev-3683	939	4	tax	tax	NOUN
inlawrev-3683	939	5	court	court	NOUN
inlawrev-3683	939	6	held	hold	VERB
inlawrev-3683	939	7	that	that	SCONJ
inlawrev-3683	939	8	sollers	soller	NOUN
inlawrev-3683	939	9	met	meet	VERB
inlawrev-3683	939	10	its	its	PRON
inlawrev-3683	939	11	burden	burden	NOUN
inlawrev-3683	939	12	of	of	ADP
inlawrev-3683	939	13	evidence	evidence	NOUN
inlawrev-3683	939	14	and	and	CCONJ
inlawrev-3683	939	15	was	be	AUX
inlawrev-3683	939	16	entitled	entitle	VERB
inlawrev-3683	939	17	to	to	ADP
inlawrev-3683	939	18	a	a	DET
inlawrev-3683	939	19	reduction	reduction	NOUN
inlawrev-3683	939	20	in	in	ADP
inlawrev-3683	939	21	its	its	PRON
inlawrev-3683	939	22	base	base	NOUN
inlawrev-3683	939	23	rate	rate	NOUN
inlawrev-3683	939	24	to	to	PART
inlawrev-3683	939	25	account	account	VERB
inlawrev-3683	939	26	for	for	ADP
inlawrev-3683	939	27	the	the	DET
inlawrev-3683	939	28	difference	difference	NOUN
inlawrev-3683	939	29	in	in	ADP
inlawrev-3683	939	30	the	the	DET
inlawrev-3683	939	31	cost	cost	NOUN
inlawrev-3683	939	32	of	of	ADP
inlawrev-3683	939	33	partitioning	partition	VERB
inlawrev-3683	939	34	.	.	PUNCT
inlawrev-3683	940	1	next	next	ADV
inlawrev-3683	940	2	,	,	PUNCT
inlawrev-3683	940	3	the	the	DET
inlawrev-3683	940	4	tax	tax	NOUN
inlawrev-3683	940	5	court	court	NOUN
inlawrev-3683	940	6	decided	decide	VERB
inlawrev-3683	940	7	the	the	DET
inlawrev-3683	940	8	issue	issue	NOUN
inlawrev-3683	940	9	of	of	ADP
inlawrev-3683	940	10	whether	whether	SCONJ
inlawrev-3683	940	11	sollers	soller	NOUN
inlawrev-3683	940	12	was	be	AUX
inlawrev-3683	940	13	entitled	entitle	VERB
inlawrev-3683	940	14	to	to	ADP
inlawrev-3683	940	15	a	a	DET
inlawrev-3683	940	16	reduction	reduction	NOUN
inlawrev-3683	940	17	in	in	ADP
inlawrev-3683	940	18	its	its	PRON
inlawrev-3683	940	19	assessed	assessed	ADJ
inlawrev-3683	940	20	grade	grade	NOUN
inlawrev-3683	940	21	from	from	ADP
inlawrev-3683	940	22	a	a	DET
inlawrev-3683	940	23	"	"	PUNCT
inlawrev-3683	940	24	b+2	b+2	NOUN
inlawrev-3683	940	25	"	"	PUNCT
inlawrev-3683	940	26	to	to	ADP
inlawrev-3683	940	27	a	a	DET
inlawrev-3683	940	28	"	"	PUNCT
inlawrev-3683	940	29	c+1	c+1	NUM
inlawrev-3683	940	30	."^^"^	."^^"^	PROPN
inlawrev-3683	940	31	sollers	soller	NOUN
inlawrev-3683	940	32	argued	argue	VERB
inlawrev-3683	940	33	that	that	SCONJ
inlawrev-3683	940	34	the	the	DET
inlawrev-3683	940	35	state	state	NOUN
inlawrev-3683	940	36	board	board	NOUN
inlawrev-3683	940	37	erroneously	erroneously	ADV
inlawrev-3683	940	38	graded	grade	VERB
inlawrev-3683	940	39	its	its	PRON
inlawrev-3683	940	40	property	property	NOUN
inlawrev-3683	940	41	and	and	CCONJ
inlawrev-3683	940	42	that	that	SCONJ
inlawrev-3683	940	43	it	it	PRON
inlawrev-3683	940	44	was	be	AUX
inlawrev-3683	940	45	entitled	entitle	VERB
inlawrev-3683	940	46	to	to	ADP
inlawrev-3683	940	47	a	a	DET
inlawrev-3683	940	48	grade	grade	NOUN
inlawrev-3683	940	49	of	of	ADP
inlawrev-3683	940	50	"	"	PUNCT
inlawrev-3683	940	51	c+1	c+1	PROPN
inlawrev-3683	940	52	.	.	PUNCT
inlawrev-3683	940	53	"	"	PUNCT
inlawrev-3683	941	1	sollers	soller	NOUN
inlawrev-3683	941	2	point	point	NOUN
inlawrev-3683	941	3	presented	present	VERB
inlawrev-3683	941	4	evidence	evidence	NOUN
inlawrev-3683	941	5	at	at	ADP
inlawrev-3683	941	6	the	the	DET
inlawrev-3683	941	7	administrative	administrative	ADJ
inlawrev-3683	941	8	hearing	hearing	NOUN
inlawrev-3683	941	9	in	in	ADP
inlawrev-3683	941	10	the	the	DET
inlawrev-3683	941	11	form	form	NOUN
inlawrev-3683	941	12	oftestimony	oftestimony	NOUN
inlawrev-3683	941	13	of	of	ADP
inlawrev-3683	941	14	its	its	PRON
inlawrev-3683	941	15	independent	independent	ADJ
inlawrev-3683	941	16	tax	tax	NOUN
inlawrev-3683	941	17	assessor	assessor	NOUN
inlawrev-3683	941	18	.	.	PUNCT
inlawrev-3683	942	1	this	this	DET
inlawrev-3683	942	2	evidence	evidence	NOUN
inlawrev-3683	942	3	consisted	consist	VERB
inlawrev-3683	942	4	solely	solely	ADV
inlawrev-3683	942	5	ofthe	ofthe	ADJ
inlawrev-3683	942	6	assessor	assessor	NOUN
inlawrev-3683	942	7	's	's	PART
inlawrev-3683	942	8	thoughts	thought	NOUN
inlawrev-3683	942	9	ofwhat	ofwhat	PRON
inlawrev-3683	942	10	exterior	exterior	ADJ
inlawrev-3683	942	11	and	and	CCONJ
inlawrev-3683	942	12	interior	interior	ADJ
inlawrev-3683	942	13	deficiencies	deficiency	NOUN
inlawrev-3683	942	14	were	be	AUX
inlawrev-3683	942	15	present	present	ADJ
inlawrev-3683	942	16	,	,	PUNCT
inlawrev-3683	942	17	and	and	CCONJ
inlawrev-3683	942	18	therefore	therefore	ADV
inlawrev-3683	942	19	,	,	PUNCT
inlawrev-3683	942	20	why	why	SCONJ
inlawrev-3683	942	21	sollers	soller	NOUN
inlawrev-3683	942	22	was	be	AUX
inlawrev-3683	942	23	entitled	entitle	VERB
inlawrev-3683	942	24	to	to	ADP
inlawrev-3683	942	25	the	the	DET
inlawrev-3683	942	26	grade	grade	NOUN
inlawrev-3683	942	27	reduction.^^^	reduction.^^^	PROPN
inlawrev-3683	942	28	however	however	ADV
inlawrev-3683	942	29	,	,	PUNCT
inlawrev-3683	942	30	the	the	DET
inlawrev-3683	942	31	317	317	NUM
inlawrev-3683	942	32	.	.	PUNCT
inlawrev-3683	943	1	i	i	PRON
inlawrev-3683	943	2	d.	d.	NOUN
inlawrev-3683	943	3	3	3	NUM
inlawrev-3683	943	4	1	1	NUM
inlawrev-3683	943	5	8	8	NUM
inlawrev-3683	943	6	.	.	PUNCT
inlawrev-3683	944	1	790	790	NUM
inlawrev-3683	944	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	944	3	1	1	NUM
inlawrev-3683	944	4	85	85	NUM
inlawrev-3683	944	5	(	(	PUNCT
inlawrev-3683	944	6	ind	ind	NOUN
inlawrev-3683	944	7	.	.	PUNCT
inlawrev-3683	945	1	tax	tax	PROPN
inlawrev-3683	945	2	ct	ct	PROPN
inlawrev-3683	945	3	.	.	PROPN
inlawrev-3683	945	4	2003	2003	NUM
inlawrev-3683	945	5	)	)	PUNCT
inlawrev-3683	945	6	.	.	PUNCT
inlawrev-3683	946	1	319	319	NUM
inlawrev-3683	946	2	.	.	PUNCT
inlawrev-3683	947	1	i	i	PRON
inlawrev-3683	947	2	d.	d.	PROPN
inlawrev-3683	947	3	atl87	atl87	PROPN
inlawrev-3683	947	4	.	.	PUNCT
inlawrev-3683	948	1	320	320	NUM
inlawrev-3683	948	2	.	.	PUNCT
inlawrev-3683	949	1	i	i	PROPN
inlawrev-3683	949	2	d	d	PROPN
inlawrev-3683	949	3	321	321	NUM
inlawrev-3683	949	4	.	.	PUNCT
inlawrev-3683	950	1	i	i	PRON
inlawrev-3683	950	2	d	d	PROPN
inlawrev-3683	950	3	at	at	ADP
inlawrev-3683	950	4	188	188	NUM
inlawrev-3683	950	5	.	.	PUNCT
inlawrev-3683	951	1	322	322	NUM
inlawrev-3683	951	2	.	.	PUNCT
inlawrev-3683	952	1	i	i	PROPN
inlawrev-3683	952	2	d	d	PROPN
inlawrev-3683	952	3	323	323	NUM
inlawrev-3683	952	4	.	.	PUNCT
inlawrev-3683	953	1	i	i	PRON
inlawrev-3683	953	2	d	d	PROPN
inlawrev-3683	953	3	at	at	ADP
inlawrev-3683	953	4	189	189	NUM
inlawrev-3683	953	5	.	.	PUNCT
inlawrev-3683	953	6	324	324	NUM
inlawrev-3683	953	7	.	.	PUNCT
inlawrev-3683	954	1	i	i	PRON
inlawrev-3683	954	2	d	d	PROPN
inlawrev-3683	954	3	at	at	ADP
inlawrev-3683	954	4	191	191	NUM
inlawrev-3683	954	5	.	.	PUNCT
inlawrev-3683	955	1	325	325	NUM
inlawrev-3683	955	2	.	.	PUNCT
inlawrev-3683	956	1	i	i	PRON
inlawrev-3683	956	2	d	d	PROPN
inlawrev-3683	956	3	2004	2004	NUM
inlawrev-3683	956	4	]	]	PUNCT
inlawrev-3683	956	5	taxation	taxation	NOUN
inlawrev-3683	956	6	1377	1377	NUM
inlawrev-3683	956	7	tax	tax	NOUN
inlawrev-3683	956	8	court	court	NOUN
inlawrev-3683	956	9	determined	determine	VERB
inlawrev-3683	956	10	that	that	SCONJ
inlawrev-3683	956	11	the	the	DET
inlawrev-3683	956	12	testimony	testimony	NOUN
inlawrev-3683	956	13	presented	present	VERB
inlawrev-3683	956	14	was	be	AUX
inlawrev-3683	956	15	nothing	nothing	PRON
inlawrev-3683	956	16	more	more	ADJ
inlawrev-3683	956	17	than	than	ADP
inlawrev-3683	956	18	conclusory	conclusory	ADJ
inlawrev-3683	956	19	statements	statement	NOUN
inlawrev-3683	956	20	,	,	PUNCT
inlawrev-3683	956	21	and	and	CCONJ
inlawrev-3683	956	22	without	without	ADP
inlawrev-3683	956	23	more	more	ADV
inlawrev-3683	956	24	probative	probative	ADJ
inlawrev-3683	956	25	evidence	evidence	NOUN
inlawrev-3683	956	26	substantiating	substantiate	VERB
inlawrev-3683	956	27	the	the	DET
inlawrev-3683	956	28	assessor	assessor	NOUN
inlawrev-3683	956	29	's	's	PART
inlawrev-3683	956	30	beliefs	belief	NOUN
inlawrev-3683	956	31	,	,	PUNCT
inlawrev-3683	956	32	the	the	DET
inlawrev-3683	956	33	burden	burden	NOUN
inlawrev-3683	956	34	of	of	ADP
inlawrev-3683	956	35	evidence	evidence	NOUN
inlawrev-3683	956	36	had	have	AUX
inlawrev-3683	956	37	not	not	PART
inlawrev-3683	956	38	been	be	AUX
inlawrev-3683	956	39	met.^^^	met.^^^	NOUN
inlawrev-3683	956	40	thus	thus	ADV
inlawrev-3683	956	41	,	,	PUNCT
inlawrev-3683	956	42	the	the	DET
inlawrev-3683	956	43	tax	tax	NOUN
inlawrev-3683	956	44	court	court	NOUN
inlawrev-3683	956	45	denied	deny	VERB
inlawrev-3683	956	46	sollers	soller	NOUN
inlawrev-3683	956	47	'	'	PART
inlawrev-3683	956	48	claim	claim	NOUN
inlawrev-3683	956	49	for	for	ADP
inlawrev-3683	956	50	a	a	DET
inlawrev-3683	956	51	grade	grade	NOUN
inlawrev-3683	956	52	reduction	reduction	NOUN
inlawrev-3683	956	53	and	and	CCONJ
inlawrev-3683	956	54	upheld	uphold	VERB
inlawrev-3683	956	55	the	the	DET
inlawrev-3683	956	56	state	state	NOUN
inlawrev-3683	956	57	board	board	NOUN
inlawrev-3683	956	58	's	's	PART
inlawrev-3683	956	59	final	final	ADJ
inlawrev-3683	956	60	determination	determination	NOUN
inlawrev-3683	956	61	assessing	assess	VERB
inlawrev-3683	956	62	sollers	soller	NOUN
inlawrev-3683	956	63	'	'	PART
inlawrev-3683	956	64	building	building	NOUN
inlawrev-3683	956	65	with	with	ADP
inlawrev-3683	956	66	a	a	DET
inlawrev-3683	956	67	grade	grade	NOUN
inlawrev-3683	956	68	of	of	ADP
inlawrev-3683	956	69	"	"	PUNCT
inlawrev-3683	956	70	b+2."^^^	b+2."^^^	PROPN
inlawrev-3683	956	71	10	10	NUM
inlawrev-3683	956	72	.	.	PUNCT
inlawrev-3683	957	1	u.s	u.s	PROPN
inlawrev-3683	957	2	.	.	PROPN
inlawrev-3683	957	3	steel	steel	PROPN
inlawrev-3683	957	4	corp	corp	PROPN
inlawrev-3683	957	5	.	.	PROPN
inlawrev-3683	958	1	v.	v.	PROPN
inlawrev-3683	958	2	lake	lake	PROPN
inlawrev-3683	958	3	county	county	PROPN
inlawrev-3683	958	4	property	property	NOUN
inlawrev-3683	958	5	tax	tax	NOUN
inlawrev-3683	958	6	assessment	assessment	NOUN
inlawrev-3683	958	7	board	board	NOUN
inlawrev-3683	958	8	of	of	ADP
inlawrev-3683	958	9	appeals	appeal	NOUN
inlawrev-3683	958	10	?	?	PUNCT
inlawrev-3683	958	11	^^—u.s	^^—u.s	PROPN
inlawrev-3683	958	12	.	.	PUNCT
inlawrev-3683	959	1	steel	steel	NOUN
inlawrev-3683	959	2	is	be	AUX
inlawrev-3683	959	3	a	a	DET
inlawrev-3683	959	4	steel	steel	NOUN
inlawrev-3683	959	5	manufacturer	manufacturer	NOUN
inlawrev-3683	959	6	operating	operate	VERB
inlawrev-3683	959	7	a	a	DET
inlawrev-3683	959	8	plant	plant	NOUN
inlawrev-3683	959	9	in	in	ADP
inlawrev-3683	959	10	lake	lake	PROPN
inlawrev-3683	959	11	county	county	PROPN
inlawrev-3683	959	12	,	,	PUNCT
inlawrev-3683	959	13	indiana.^2^	indiana.^2^	PROPN
inlawrev-3683	959	14	on	on	ADP
inlawrev-3683	959	15	may	may	PROPN
inlawrev-3683	959	16	5	5	NUM
inlawrev-3683	959	17	,	,	PUNCT
inlawrev-3683	959	18	1998	1998	NUM
inlawrev-3683	959	19	,	,	PUNCT
inlawrev-3683	959	20	u.s	u.s	PROPN
inlawrev-3683	959	21	.	.	PROPN
inlawrev-3683	959	22	steel	steel	NOUN
inlawrev-3683	959	23	filed	file	VERB
inlawrev-3683	959	24	100	100	NUM
inlawrev-3683	959	25	form	form	NOUN
inlawrev-3683	959	26	133	133	NUM
inlawrev-3683	959	27	petitions	petition	NOUN
inlawrev-3683	959	28	for	for	ADP
inlawrev-3683	959	29	correction	correction	NOUN
inlawrev-3683	959	30	of	of	ADP
inlawrev-3683	959	31	error	error	NOUN
inlawrev-3683	959	32	claiming	claim	VERB
inlawrev-3683	959	33	that	that	SCONJ
inlawrev-3683	959	34	tax	tax	NOUN
inlawrev-3683	959	35	assessment	assessment	NOUN
inlawrev-3683	959	36	for	for	ADP
inlawrev-3683	959	37	its	its	PRON
inlawrev-3683	959	38	property	property	NOUN
inlawrev-3683	959	39	in	in	ADP
inlawrev-3683	959	40	the	the	DET
inlawrev-3683	959	41	tax	tax	NOUN
inlawrev-3683	959	42	years	year	NOUN
inlawrev-3683	959	43	1994	1994	NUM
inlawrev-3683	959	44	through	through	ADP
inlawrev-3683	959	45	1996	1996	NUM
inlawrev-3683	959	46	were	be	AUX
inlawrev-3683	959	47	illegal	illegal	ADJ
inlawrev-3683	959	48	as	as	ADP
inlawrev-3683	959	49	a	a	DET
inlawrev-3683	959	50	matter	matter	NOUN
inlawrev-3683	959	51	of	of	ADP
inlawrev-3683	959	52	law	law	NOUN
inlawrev-3683	959	53	.	.	PUNCT
inlawrev-3683	960	1	more	more	ADV
inlawrev-3683	960	2	specifically	specifically	ADV
inlawrev-3683	960	3	,	,	PUNCT
inlawrev-3683	960	4	u.s	u.s	PROPN
inlawrev-3683	960	5	.	.	PROPN
inlawrev-3683	960	6	steel	steel	PROPN
inlawrev-3683	960	7	argued	argue	VERB
inlawrev-3683	960	8	that	that	SCONJ
inlawrev-3683	960	9	lake	lake	PROPN
inlawrev-3683	960	10	county	county	PROPN
inlawrev-3683	960	11	had	have	AUX
inlawrev-3683	960	12	illegally	illegally	ADV
inlawrev-3683	960	13	removed	remove	VERB
inlawrev-3683	960	14	some	some	DET
inlawrev-3683	960	15	$	$	SYM
inlawrev-3683	960	16	210	210	NUM
inlawrev-3683	960	17	million	million	NUM
inlawrev-3683	960	18	in	in	ADP
inlawrev-3683	960	19	total	total	ADJ
inlawrev-3683	960	20	assessed	assess	VERB
inlawrev-3683	960	21	value	value	NOUN
inlawrev-3683	960	22	from	from	ADP
inlawrev-3683	960	23	the	the	DET
inlawrev-3683	960	24	lake	lake	PROPN
inlawrev-3683	960	25	county	county	PROPN
inlawrev-3683	960	26	tax	tax	NOUN
inlawrev-3683	960	27	rolls	roll	NOUN
inlawrev-3683	960	28	,	,	PUNCT
inlawrev-3683	960	29	thus	thus	ADV
inlawrev-3683	960	30	causing	cause	VERB
inlawrev-3683	960	31	the	the	DET
inlawrev-3683	960	32	county	county	NOUN
inlawrev-3683	960	33	's	's	PART
inlawrev-3683	960	34	tax	tax	NOUN
inlawrev-3683	960	35	rate	rate	NOUN
inlawrev-3683	960	36	to	to	PART
inlawrev-3683	960	37	be	be	AUX
inlawrev-3683	960	38	overstated	overstate	VERB
inlawrev-3683	960	39	and	and	CCONJ
inlawrev-3683	960	40	forcing	force	VERB
inlawrev-3683	960	41	u.s	u.s	PROPN
inlawrev-3683	960	42	.	.	PROPN
inlawrev-3683	960	43	steel	steel	NOUN
inlawrev-3683	960	44	to	to	PART
inlawrev-3683	960	45	be	be	AUX
inlawrev-3683	960	46	overtaxed	overtax	VERB
inlawrev-3683	960	47	.	.	PUNCT
inlawrev-3683	961	1	the	the	DET
inlawrev-3683	961	2	lake	lake	PROPN
inlawrev-3683	961	3	county	county	PROPN
inlawrev-3683	961	4	property	property	NOUN
inlawrev-3683	961	5	tax	tax	NOUN
inlawrev-3683	961	6	assessment	assessment	NOUN
inlawrev-3683	961	7	board	board	NOUN
inlawrev-3683	961	8	of	of	ADP
inlawrev-3683	961	9	appeals	appeals	PROPN
inlawrev-3683	961	10	denied	deny	VERB
inlawrev-3683	961	11	u.s	u.s	PROPN
inlawrev-3683	961	12	.	.	PROPN
inlawrev-3683	961	13	steel	steel	PROPN
inlawrev-3683	961	14	's	's	PART
inlawrev-3683	961	15	petitions	petition	NOUN
inlawrev-3683	961	16	and	and	CCONJ
inlawrev-3683	961	17	u.s	u.s	PROPN
inlawrev-3683	961	18	.	.	PROPN
inlawrev-3683	961	19	steel	steel	NOUN
inlawrev-3683	961	20	appealed	appeal	VERB
inlawrev-3683	961	21	that	that	SCONJ
inlawrev-3683	961	22	denial	denial	NOUN
inlawrev-3683	961	23	to	to	ADP
inlawrev-3683	961	24	the	the	DET
inlawrev-3683	961	25	state	state	NOUN
inlawrev-3683	961	26	board	board	NOUN
inlawrev-3683	961	27	.	.	PUNCT
inlawrev-3683	962	1	in	in	ADP
inlawrev-3683	962	2	the	the	DET
inlawrev-3683	962	3	indiana	indiana	PROPN
inlawrev-3683	962	4	board	board	PROPN
inlawrev-3683	962	5	's	's	PART
inlawrev-3683	962	6	(	(	PUNCT
inlawrev-3683	962	7	the	the	DET
inlawrev-3683	962	8	successor	successor	NOUN
inlawrev-3683	962	9	to	to	ADP
inlawrev-3683	962	10	the	the	DET
inlawrev-3683	962	11	state	state	NOUN
inlawrev-3683	962	12	board	board	PROPN
inlawrev-3683	962	13	)	)	PUNCT
inlawrev-3683	962	14	final	final	ADJ
inlawrev-3683	962	15	determination	determination	NOUN
inlawrev-3683	962	16	denying	deny	VERB
inlawrev-3683	962	17	u.s	u.s	PROPN
inlawrev-3683	962	18	.	.	PROPN
inlawrev-3683	962	19	steel	steel	PROPN
inlawrev-3683	962	20	's	's	PART
inlawrev-3683	962	21	claims	claim	NOUN
inlawrev-3683	962	22	,	,	PUNCT
inlawrev-3683	962	23	the	the	DET
inlawrev-3683	962	24	indiana	indiana	PROPN
inlawrev-3683	962	25	board	board	PROPN
inlawrev-3683	962	26	determined	determine	VERB
inlawrev-3683	962	27	that	that	SCONJ
inlawrev-3683	962	28	u.s	u.s	PROPN
inlawrev-3683	962	29	.	.	PROPN
inlawrev-3683	962	30	steel	steel	PROPN
inlawrev-3683	962	31	was	be	AUX
inlawrev-3683	962	32	required	require	VERB
inlawrev-3683	962	33	to	to	PART
inlawrev-3683	962	34	appeal	appeal	VERB
inlawrev-3683	962	35	the	the	DET
inlawrev-3683	962	36	tax	tax	NOUN
inlawrev-3683	962	37	rate	rate	NOUN
inlawrev-3683	962	38	pursuant	pursuant	ADJ
inlawrev-3683	962	39	to	to	ADP
inlawrev-3683	962	40	indiana	indiana	PROPN
inlawrev-3683	962	41	code	code	PROPN
inlawrev-3683	962	42	section	section	NOUN
inlawrev-3683	962	43	6	6	NUM
inlawrev-3683	962	44	-	-	SYM
inlawrev-3683	962	45	1.1	1.1	NUM
inlawrev-3683	962	46	-	-	SYM
inlawrev-3683	962	47	17	17	NUM
inlawrev-3683	962	48	,	,	PUNCT
inlawrev-3683	962	49	and	and	CCONJ
inlawrev-3683	962	50	therefore	therefore	ADV
inlawrev-3683	962	51	,	,	PUNCT
inlawrev-3683	962	52	form	form	NOUN
inlawrev-3683	962	53	133	133	NUM
inlawrev-3683	962	54	was	be	AUX
inlawrev-3683	962	55	the	the	DET
inlawrev-3683	962	56	wrong	wrong	ADJ
inlawrev-3683	962	57	form	form	NOUN
inlawrev-3683	962	58	to	to	PART
inlawrev-3683	962	59	file	file	VERB
inlawrev-3683	962	60	for	for	ADP
inlawrev-3683	962	61	u.s	u.s	PROPN
inlawrev-3683	962	62	.	.	PROPN
inlawrev-3683	962	63	steel	steel	PROPN
inlawrev-3683	962	64	's	's	PART
inlawrev-3683	962	65	claim	claim	NOUN
inlawrev-3683	962	66	.	.	PUNCT
inlawrev-3683	963	1	on	on	ADP
inlawrev-3683	963	2	september	september	PROPN
inlawrev-3683	963	3	5	5	NUM
inlawrev-3683	963	4	,	,	PUNCT
inlawrev-3683	963	5	2002	2002	NUM
inlawrev-3683	963	6	,	,	PUNCT
inlawrev-3683	963	7	u.s	u.s	PROPN
inlawrev-3683	963	8	.	.	PROPN
inlawrev-3683	963	9	steel	steel	NOUN
inlawrev-3683	963	10	initiated	initiate	VERB
inlawrev-3683	963	11	its	its	PRON
inlawrev-3683	963	12	original	original	ADJ
inlawrev-3683	963	13	tax	tax	NOUN
inlawrev-3683	963	14	appeal	appeal	NOUN
inlawrev-3683	963	15	.	.	PUNCT
inlawrev-3683	964	1	"^	"^	PUNCT
inlawrev-3683	964	2	in	in	ADP
inlawrev-3683	964	3	deciding	decide	VERB
inlawrev-3683	964	4	the	the	DET
inlawrev-3683	964	5	issue	issue	NOUN
inlawrev-3683	964	6	of	of	ADP
inlawrev-3683	964	7	whether	whether	SCONJ
inlawrev-3683	964	8	the	the	DET
inlawrev-3683	964	9	indiana	indiana	PROPN
inlawrev-3683	964	10	board	board	PROPN
inlawrev-3683	964	11	erred	err	VERB
inlawrev-3683	964	12	in	in	ADP
inlawrev-3683	964	13	dismissing	dismiss	VERB
inlawrev-3683	964	14	u.s	u.s	PROPN
inlawrev-3683	964	15	.	.	PROPN
inlawrev-3683	964	16	steel	steel	PROPN
inlawrev-3683	964	17	's	's	PART
inlawrev-3683	964	18	claim	claim	NOUN
inlawrev-3683	964	19	for	for	ADP
inlawrev-3683	964	20	lack	lack	NOUN
inlawrev-3683	964	21	of	of	ADP
inlawrev-3683	964	22	subject	subject	ADJ
inlawrev-3683	964	23	matter	matter	NOUN
inlawrev-3683	964	24	,	,	PUNCT
inlawrev-3683	964	25	the	the	DET
inlawrev-3683	964	26	tax	tax	NOUN
inlawrev-3683	964	27	court	court	NOUN
inlawrev-3683	964	28	determined	determine	VERB
inlawrev-3683	964	29	that	that	SCONJ
inlawrev-3683	964	30	the	the	DET
inlawrev-3683	964	31	indiana	indiana	PROPN
inlawrev-3683	964	32	board	board	PROPN
inlawrev-3683	964	33	was	be	AUX
inlawrev-3683	964	34	in	in	ADP
inlawrev-3683	964	35	error	error	NOUN
inlawrev-3683	964	36	.	.	PUNCT
inlawrev-3683	965	1	specifically	specifically	ADV
inlawrev-3683	965	2	,	,	PUNCT
inlawrev-3683	965	3	the	the	DET
inlawrev-3683	965	4	tax	tax	NOUN
inlawrev-3683	965	5	court	court	NOUN
inlawrev-3683	965	6	determined	determine	VERB
inlawrev-3683	965	7	that	that	SCONJ
inlawrev-3683	965	8	the	the	DET
inlawrev-3683	965	9	indiana	indiana	PROPN
inlawrev-3683	965	10	board	board	PROPN
inlawrev-3683	965	11	had	have	VERB
inlawrev-3683	965	12	the	the	DET
inlawrev-3683	965	13	authority	authority	NOUN
inlawrev-3683	965	14	and	and	CCONJ
inlawrev-3683	965	15	duty	duty	NOUN
inlawrev-3683	965	16	to	to	PART
inlawrev-3683	965	17	determine	determine	VERB
inlawrev-3683	965	18	whether	whether	SCONJ
inlawrev-3683	965	19	u.s	u.s	PROPN
inlawrev-3683	965	20	.	.	PROPN
inlawrev-3683	965	21	steel	steel	PROPN
inlawrev-3683	965	22	's	's	PART
inlawrev-3683	965	23	appeal	appeal	NOUN
inlawrev-3683	965	24	concerned	concern	VERB
inlawrev-3683	965	25	a	a	DET
inlawrev-3683	965	26	budget	budget	NOUN
inlawrev-3683	965	27	or	or	CCONJ
inlawrev-3683	965	28	a	a	DET
inlawrev-3683	965	29	levy	levy	NOUN
inlawrev-3683	965	30	because	because	SCONJ
inlawrev-3683	965	31	the	the	DET
inlawrev-3683	965	32	appeal	appeal	NOUN
inlawrev-3683	965	33	broadly	broadly	ADV
inlawrev-3683	965	34	addressed	address	VERB
inlawrev-3683	965	35	a	a	DET
inlawrev-3683	965	36	budget	budget	NOUN
inlawrev-3683	965	37	-	-	PUNCT
inlawrev-3683	965	38	driven	drive	VERB
inlawrev-3683	965	39	tax	tax	NOUN
inlawrev-3683	965	40	rate	rate	NOUN
inlawrev-3683	965	41	.	.	PUNCT
inlawrev-3683	965	42	"	"	PUNCT
inlawrev-3683	965	43	'	'	PUNCT
inlawrev-3683	965	44	thus	thus	ADV
inlawrev-3683	965	45	,	,	PUNCT
inlawrev-3683	965	46	the	the	DET
inlawrev-3683	965	47	tax	tax	NOUN
inlawrev-3683	965	48	court	court	NOUN
inlawrev-3683	965	49	held	hold	VERB
inlawrev-3683	965	50	that	that	SCONJ
inlawrev-3683	965	51	even	even	ADV
inlawrev-3683	965	52	by	by	ADP
inlawrev-3683	965	53	the	the	DET
inlawrev-3683	965	54	indiana	indiana	PROPN
inlawrev-3683	965	55	board	board	PROPN
inlawrev-3683	965	56	's	's	PART
inlawrev-3683	965	57	own	own	ADJ
inlawrev-3683	965	58	admission	admission	NOUN
inlawrev-3683	965	59	,	,	PUNCT
inlawrev-3683	965	60	u.s	u.s	PROPN
inlawrev-3683	965	61	.	.	PROPN
inlawrev-3683	965	62	steel	steel	PROPN
inlawrev-3683	965	63	's	's	PART
inlawrev-3683	965	64	claim	claim	NOUN
inlawrev-3683	965	65	involved	involve	VERB
inlawrev-3683	965	66	the	the	DET
inlawrev-3683	965	67	assessed	assessed	ADJ
inlawrev-3683	965	68	value	value	NOUN
inlawrev-3683	965	69	of	of	ADP
inlawrev-3683	965	70	land	land	NOUN
inlawrev-3683	965	71	in	in	ADP
inlawrev-3683	965	72	lake	lake	PROPN
inlawrev-3683	965	73	county	county	PROPN
inlawrev-3683	965	74	.	.	PUNCT
inlawrev-3683	966	1	"^	"^	VERB
inlawrev-3683	967	1	next	next	ADV
inlawrev-3683	967	2	,	,	PUNCT
inlawrev-3683	967	3	the	the	DET
inlawrev-3683	967	4	tax	tax	NOUN
inlawrev-3683	967	5	court	court	NOUN
inlawrev-3683	967	6	decided	decide	VERB
inlawrev-3683	967	7	the	the	DET
inlawrev-3683	967	8	issues	issue	NOUN
inlawrev-3683	967	9	of	of	ADP
inlawrev-3683	967	10	whether	whether	SCONJ
inlawrev-3683	967	11	u.s	u.s	PROPN
inlawrev-3683	967	12	.	.	PROPN
inlawrev-3683	967	13	steel	steel	PROPN
inlawrev-3683	967	14	's	's	PART
inlawrev-3683	967	15	claim	claim	NOUN
inlawrev-3683	967	16	was	be	AUX
inlawrev-3683	967	17	properly	properly	ADV
inlawrev-3683	967	18	brought	bring	VERB
inlawrev-3683	967	19	by	by	ADP
inlawrev-3683	967	20	using	use	VERB
inlawrev-3683	967	21	form	form	NOUN
inlawrev-3683	967	22	1	1	NUM
inlawrev-3683	967	23	33	33	NUM
inlawrev-3683	967	24	and	and	CCONJ
inlawrev-3683	967	25	whether	whether	SCONJ
inlawrev-3683	967	26	u.s	u.s	PROPN
inlawrev-3683	967	27	.	.	PROPN
inlawrev-3683	967	28	steel	steel	NOUN
inlawrev-3683	967	29	should	should	AUX
inlawrev-3683	967	30	have	have	AUX
inlawrev-3683	967	31	first	first	ADV
inlawrev-3683	967	32	appealed	appeal	VERB
inlawrev-3683	967	33	the	the	DET
inlawrev-3683	967	34	lake	lake	PROPN
inlawrev-3683	967	35	county	county	PROPN
inlawrev-3683	967	36	tax	tax	NOUN
inlawrev-3683	967	37	rate	rate	NOUN
inlawrev-3683	967	38	pursuant	pursuant	ADJ
inlawrev-3683	967	39	to	to	ADP
inlawrev-3683	967	40	indiana	indiana	PROPN
inlawrev-3683	967	41	code	code	PROPN
inlawrev-3683	967	42	section	section	NOUN
inlawrev-3683	967	43	6	6	NUM
inlawrev-3683	967	44	-	-	SYM
inlawrev-3683	967	45	1.1	1.1	NUM
inlawrev-3683	967	46	-	-	SYM
inlawrev-3683	967	47	1	1	NUM
inlawrev-3683	967	48	7."^	7."^	NOUN
inlawrev-3683	967	49	the	the	DET
inlawrev-3683	967	50	tax	tax	NOUN
inlawrev-3683	967	51	court	court	NOUN
inlawrev-3683	967	52	determined	determine	VERB
inlawrev-3683	967	53	that	that	SCONJ
inlawrev-3683	967	54	indiana	indiana	PROPN
inlawrev-3683	967	55	code	code	PROPN
inlawrev-3683	967	56	section	section	NOUN
inlawrev-3683	967	57	6	6	NUM
inlawrev-3683	967	58	-	-	SYM
inlawrev-3683	967	59	1.1	1.1	NUM
inlawrev-3683	967	60	-	-	SYM
inlawrev-3683	967	61	17	17	NUM
inlawrev-3683	967	62	applied	apply	VERB
inlawrev-3683	967	63	to	to	ADP
inlawrev-3683	967	64	ten	ten	NUM
inlawrev-3683	967	65	or	or	CCONJ
inlawrev-3683	967	66	more	more	ADJ
inlawrev-3683	967	67	citizens	citizen	NOUN
inlawrev-3683	967	68	'	'	PART
inlawrev-3683	967	69	rights	right	NOUN
inlawrev-3683	967	70	to	to	PART
inlawrev-3683	967	71	appeal	appeal	VERB
inlawrev-3683	967	72	a	a	DET
inlawrev-3683	967	73	political	political	ADJ
inlawrev-3683	967	74	subdivisions	subdivision	NOUN
inlawrev-3683	967	75	budget	budget	NOUN
inlawrev-3683	967	76	and	and	CCONJ
inlawrev-3683	967	77	not	not	PART
inlawrev-3683	967	78	specifically	specifically	ADV
inlawrev-3683	967	79	the	the	DET
inlawrev-3683	967	80	tax	tax	NOUN
inlawrev-3683	967	81	rate	rate	NOUN
inlawrev-3683	967	82	.	.	PUNCT
inlawrev-3683	967	83	"	"	PUNCT
inlawrev-3683	967	84	"	"	PUNCT
inlawrev-3683	967	85	*	*	PUNCT
inlawrev-3683	967	86	thus	thus	ADV
inlawrev-3683	967	87	,	,	PUNCT
inlawrev-3683	967	88	u.s	u.s	PROPN
inlawrev-3683	967	89	.	.	PROPN
inlawrev-3683	967	90	steel	steel	NOUN
inlawrev-3683	967	91	was	be	AUX
inlawrev-3683	967	92	not	not	PART
inlawrev-3683	967	93	required	require	VERB
inlawrev-3683	967	94	to	to	PART
inlawrev-3683	967	95	first	first	ADV
inlawrev-3683	967	96	appeal	appeal	VERB
inlawrev-3683	967	97	the	the	DET
inlawrev-3683	967	98	tax	tax	NOUN
inlawrev-3683	967	99	rate	rate	NOUN
inlawrev-3683	967	100	because	because	SCONJ
inlawrev-3683	967	101	u.s	u.s	PROPN
inlawrev-3683	967	102	.	.	PROPN
inlawrev-3683	967	103	steel	steel	PROPN
inlawrev-3683	967	104	's	's	PART
inlawrev-3683	967	105	claim	claim	NOUN
inlawrev-3683	967	106	had	have	VERB
inlawrev-3683	967	107	nothing	nothing	PRON
inlawrev-3683	967	108	to	to	PART
inlawrev-3683	967	109	do	do	VERB
inlawrev-3683	967	110	with	with	ADP
inlawrev-3683	967	111	the	the	DET
inlawrev-3683	967	112	lake	lake	PROPN
inlawrev-3683	967	113	county	county	PROPN
inlawrev-3683	967	114	budget	budget	NOUN
inlawrev-3683	967	115	and	and	CCONJ
inlawrev-3683	967	116	to	to	PART
inlawrev-3683	967	117	do	do	VERB
inlawrev-3683	967	118	so	so	ADV
inlawrev-3683	967	119	would	would	AUX
inlawrev-3683	967	120	not	not	PART
inlawrev-3683	967	121	have	have	AUX
inlawrev-3683	967	122	resulted	result	VERB
inlawrev-3683	967	123	in	in	ADP
inlawrev-3683	967	124	a	a	DET
inlawrev-3683	967	125	final	final	ADJ
inlawrev-3683	967	126	determination	determination	NOUN
inlawrev-3683	967	127	that	that	SCONJ
inlawrev-3683	967	128	u.s	u.s	PROPN
inlawrev-3683	967	129	.	.	PROPN
inlawrev-3683	967	130	steel	steel	NOUN
inlawrev-3683	967	131	could	could	AUX
inlawrev-3683	967	132	have	have	AUX
inlawrev-3683	967	133	appealed	appeal	VERB
inlawrev-3683	967	134	to	to	ADP
inlawrev-3683	967	135	the	the	DET
inlawrev-3683	967	136	state	state	NOUN
inlawrev-3683	967	137	board	board	NOUN
inlawrev-3683	967	138	.	.	PUNCT
inlawrev-3683	968	1	"^	"^	PART
inlawrev-3683	968	2	turning	turn	VERB
inlawrev-3683	968	3	326	326	NUM
inlawrev-3683	968	4	.	.	PUNCT
inlawrev-3683	969	1	i	i	PRON
inlawrev-3683	969	2	d	d	PROPN
inlawrev-3683	969	3	327	327	NUM
inlawrev-3683	969	4	.	.	PUNCT
inlawrev-3683	970	1	/^.	/^.	PUNCT
inlawrev-3683	971	1	at	at	ADP
inlawrev-3683	971	2	192	192	NUM
inlawrev-3683	971	3	.	.	PUNCT
inlawrev-3683	971	4	328	328	NUM
inlawrev-3683	971	5	.	.	X
inlawrev-3683	972	1	785	785	NUM
inlawrev-3683	972	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	972	3	1209	1209	NUM
inlawrev-3683	972	4	(	(	PUNCT
inlawrev-3683	972	5	ind	ind	NOUN
inlawrev-3683	972	6	.	.	PUNCT
inlawrev-3683	973	1	tax	tax	PROPN
inlawrev-3683	973	2	ct	ct	PROPN
inlawrev-3683	973	3	.	.	PROPN
inlawrev-3683	973	4	2003	2003	NUM
inlawrev-3683	973	5	)	)	PUNCT
inlawrev-3683	973	6	.	.	PUNCT
inlawrev-3683	974	1	329	329	NUM
inlawrev-3683	974	2	.	.	PUNCT
inlawrev-3683	975	1	/^.	/^.	PUNCT
inlawrev-3683	975	2	at	at	ADP
inlawrev-3683	975	3	1211	1211	NUM
inlawrev-3683	975	4	.	.	PUNCT
inlawrev-3683	976	1	330	330	NUM
inlawrev-3683	976	2	.	.	PUNCT
inlawrev-3683	977	1	fd	fd	PROPN
inlawrev-3683	977	2	.	.	PUNCT
inlawrev-3683	978	1	331	331	NUM
inlawrev-3683	978	2	.	.	PUNCT
inlawrev-3683	979	1	i	i	PRON
inlawrev-3683	979	2	d	d	NOUN
inlawrev-3683	979	3	332	332	NUM
inlawrev-3683	979	4	.	.	PUNCT
inlawrev-3683	980	1	/j	/j	INTJ
inlawrev-3683	980	2	.	.	PUNCT
inlawrev-3683	981	1	at	at	ADP
inlawrev-3683	981	2	1213	1213	NUM
inlawrev-3683	981	3	.	.	PUNCT
inlawrev-3683	982	1	333	333	NUM
inlawrev-3683	982	2	.	.	PUNCT
inlawrev-3683	983	1	i	i	PRON
inlawrev-3683	983	2	d	d	PROPN
inlawrev-3683	983	3	334	334	NUM
inlawrev-3683	983	4	.	.	PUNCT
inlawrev-3683	984	1	i	i	PRON
inlawrev-3683	984	2	d	d	PROPN
inlawrev-3683	984	3	at	at	ADP
inlawrev-3683	984	4	1214	1214	NUM
inlawrev-3683	984	5	.	.	PUNCT
inlawrev-3683	985	1	335	335	NUM
inlawrev-3683	985	2	.	.	PUNCT
inlawrev-3683	986	1	i	i	PRON
inlawrev-3683	986	2	d	d	PROPN
inlawrev-3683	986	3	1378	1378	NUM
inlawrev-3683	986	4	indiana	indiana	PROPN
inlawrev-3683	986	5	law	law	PROPN
inlawrev-3683	986	6	review	review	NOUN
inlawrev-3683	987	1	[	[	X
inlawrev-3683	987	2	vol	vol	NOUN
inlawrev-3683	987	3	.	.	PUNCT
inlawrev-3683	987	4	37:1343	37:1343	NOUN
inlawrev-3683	987	5	to	to	ADP
inlawrev-3683	987	6	the	the	DET
inlawrev-3683	987	7	form	form	NOUN
inlawrev-3683	987	8	133	133	NUM
inlawrev-3683	987	9	issue	issue	NOUN
inlawrev-3683	987	10	,	,	PUNCT
inlawrev-3683	987	11	the	the	DET
inlawrev-3683	987	12	tax	tax	NOUN
inlawrev-3683	987	13	court	court	NOUN
inlawrev-3683	987	14	determined	determine	VERB
inlawrev-3683	987	15	that	that	SCONJ
inlawrev-3683	987	16	u.s	u.s	PROPN
inlawrev-3683	987	17	.	.	PROPN
inlawrev-3683	987	18	steel	steel	PROPN
inlawrev-3683	987	19	's	's	PART
inlawrev-3683	987	20	claim	claim	NOUN
inlawrev-3683	987	21	was	be	AUX
inlawrev-3683	987	22	that	that	SCONJ
inlawrev-3683	987	23	the	the	DET
inlawrev-3683	987	24	lake	lake	PROPN
inlawrev-3683	987	25	county	county	PROPN
inlawrev-3683	987	26	assessor	assessor	NOUN
inlawrev-3683	987	27	had	have	AUX
inlawrev-3683	987	28	exercised	exercise	VERB
inlawrev-3683	987	29	unlawful	unlawful	ADJ
inlawrev-3683	987	30	subjective	subjective	ADJ
inlawrev-3683	987	31	discretion	discretion	NOUN
inlawrev-3683	987	32	in	in	ADP
inlawrev-3683	987	33	removing	remove	VERB
inlawrev-3683	987	34	tax	tax	NOUN
inlawrev-3683	987	35	value	value	NOUN
inlawrev-3683	987	36	from	from	ADP
inlawrev-3683	987	37	the	the	DET
inlawrev-3683	987	38	lake	lake	PROPN
inlawrev-3683	987	39	county	county	PROPN
inlawrev-3683	987	40	tax	tax	NOUN
inlawrev-3683	987	41	rous.^^^	rous.^^^	PROPN
inlawrev-3683	987	42	the	the	DET
inlawrev-3683	987	43	indiana	indiana	PROPN
inlawrev-3683	987	44	board	board	PROPN
inlawrev-3683	987	45	argued	argue	VERB
inlawrev-3683	987	46	that	that	SCONJ
inlawrev-3683	987	47	the	the	DET
inlawrev-3683	987	48	removal	removal	NOUN
inlawrev-3683	987	49	of	of	ADP
inlawrev-3683	987	50	value	value	NOUN
inlawrev-3683	987	51	from	from	ADP
inlawrev-3683	987	52	the	the	DET
inlawrev-3683	987	53	lake	lake	PROPN
inlawrev-3683	987	54	county	county	PROPN
inlawrev-3683	987	55	tax	tax	NOUN
inlawrev-3683	987	56	rolls	roll	NOUN
inlawrev-3683	987	57	was	be	AUX
inlawrev-3683	987	58	itself	itself	PRON
inlawrev-3683	987	59	an	an	DET
inlawrev-3683	987	60	exercise	exercise	NOUN
inlawrev-3683	987	61	of	of	ADP
inlawrev-3683	987	62	subjective	subjective	ADJ
inlawrev-3683	987	63	discretion	discretion	NOUN
inlawrev-3683	987	64	,	,	PUNCT
inlawrev-3683	987	65	and	and	CCONJ
inlawrev-3683	987	66	therefore	therefore	ADV
inlawrev-3683	987	67	,	,	PUNCT
inlawrev-3683	987	68	such	such	ADJ
inlawrev-3683	987	69	removal	removal	NOUN
inlawrev-3683	987	70	could	could	AUX
inlawrev-3683	987	71	not	not	PART
inlawrev-3683	987	72	be	be	AUX
inlawrev-3683	987	73	challenged	challenge	VERB
inlawrev-3683	987	74	on	on	ADP
inlawrev-3683	987	75	form	form	NOUN
inlawrev-3683	987	76	1	1	NUM
inlawrev-3683	987	77	33	33	NUM
inlawrev-3683	987	78	.^^^	.^^^	VERB
inlawrev-3683	987	79	however	however	ADV
inlawrev-3683	987	80	,	,	PUNCT
inlawrev-3683	987	81	the	the	DET
inlawrev-3683	987	82	tax	tax	NOUN
inlawrev-3683	987	83	court	court	NOUN
inlawrev-3683	987	84	disagreed	disagree	VERB
inlawrev-3683	987	85	and	and	CCONJ
inlawrev-3683	987	86	determined	determine	VERB
inlawrev-3683	987	87	that	that	SCONJ
inlawrev-3683	987	88	the	the	DET
inlawrev-3683	987	89	indiana	indiana	PROPN
inlawrev-3683	987	90	board	board	PROPN
inlawrev-3683	987	91	may	may	AUX
inlawrev-3683	987	92	not	not	PART
inlawrev-3683	987	93	exercise	exercise	VERB
inlawrev-3683	987	94	its	its	PRON
inlawrev-3683	987	95	subjective	subjective	ADJ
inlawrev-3683	987	96	discretion	discretion	NOUN
inlawrev-3683	987	97	illegally	illegally	ADV
inlawrev-3683	987	98	and	and	CCONJ
inlawrev-3683	987	99	then	then	ADV
inlawrev-3683	987	100	invoke	invoke	VERB
inlawrev-3683	987	101	the	the	DET
inlawrev-3683	987	102	exercise	exercise	NOUN
inlawrev-3683	987	103	of	of	ADP
inlawrev-3683	987	104	that	that	DET
inlawrev-3683	987	105	unlawful	unlawful	ADJ
inlawrev-3683	987	106	subjective	subjective	ADJ
inlawrev-3683	987	107	discretion	discretion	NOUN
inlawrev-3683	987	108	as	as	ADP
inlawrev-3683	987	109	a	a	DET
inlawrev-3683	987	110	bar	bar	NOUN
inlawrev-3683	987	111	to	to	ADP
inlawrev-3683	987	112	a	a	DET
inlawrev-3683	987	113	taxpayer	taxpayer	NOUN
inlawrev-3683	987	114	's	's	PART
inlawrev-3683	987	115	claim	claim	NOUN
inlawrev-3683	987	116	because	because	SCONJ
inlawrev-3683	987	117	no	no	DET
inlawrev-3683	987	118	official	official	NOUN
inlawrev-3683	987	119	was	be	AUX
inlawrev-3683	987	120	vested	vest	VERB
inlawrev-3683	987	121	with	with	ADP
inlawrev-3683	987	122	the	the	DET
inlawrev-3683	987	123	discretion	discretion	NOUN
inlawrev-3683	987	124	to	to	PART
inlawrev-3683	987	125	act	act	VERB
inlawrev-3683	987	126	unlawfully.^^	unlawfully.^^	NOUN
inlawrev-3683	987	127	*	*	PUNCT
inlawrev-3683	987	128	consequently	consequently	ADV
inlawrev-3683	987	129	,	,	PUNCT
inlawrev-3683	987	130	the	the	DET
inlawrev-3683	987	131	tax	tax	NOUN
inlawrev-3683	987	132	court	court	NOUN
inlawrev-3683	987	133	held	hold	VERB
inlawrev-3683	987	134	that	that	SCONJ
inlawrev-3683	987	135	it	it	PRON
inlawrev-3683	987	136	was	be	AUX
inlawrev-3683	987	137	appropriate	appropriate	ADJ
inlawrev-3683	987	138	for	for	SCONJ
inlawrev-3683	987	139	u.s	u.s	PROPN
inlawrev-3683	987	140	.	.	PROPN
inlawrev-3683	987	141	steel	steel	PROPN
inlawrev-3683	987	142	to	to	PART
inlawrev-3683	987	143	state	state	VERB
inlawrev-3683	987	144	its	its	PRON
inlawrev-3683	987	145	claim	claim	NOUN
inlawrev-3683	987	146	using	use	VERB
inlawrev-3683	987	147	form	form	NOUN
inlawrev-3683	987	148	133	133	NUM
inlawrev-3683	987	149	as	as	ADP
inlawrev-3683	987	150	a	a	DET
inlawrev-3683	987	151	matter	matter	NOUN
inlawrev-3683	987	152	of	of	ADP
inlawrev-3683	987	153	law	law	NOUN
inlawrev-3683	987	154	.	.	PUNCT
inlawrev-3683	988	1	11	11	NUM
inlawrev-3683	988	2	.	.	X
inlawrev-3683	988	3	bp	bp	PROPN
inlawrev-3683	988	4	amoco	amoco	PROPN
inlawrev-3683	988	5	corp	corp	PROPN
inlawrev-3683	988	6	.	.	PROPN
inlawrev-3683	988	7	v.	v.	PROPN
inlawrev-3683	988	8	lake	lake	PROPN
inlawrev-3683	988	9	county	county	PROPN
inlawrev-3683	988	10	property	property	NOUN
inlawrev-3683	988	11	tax	tax	NOUN
inlawrev-3683	988	12	assessment	assessment	NOUN
inlawrev-3683	988	13	board	board	NOUN
inlawrev-3683	988	14	of	of	ADP
inlawrev-3683	988	15	appeals?^^—bp	appeals?^^—bp	PROPN
inlawrev-3683	988	16	is	be	AUX
inlawrev-3683	988	17	one	one	NUM
inlawrev-3683	988	18	of	of	ADP
inlawrev-3683	988	19	the	the	DET
inlawrev-3683	988	20	predominant	predominant	ADJ
inlawrev-3683	988	21	oil	oil	NOUN
inlawrev-3683	988	22	and	and	CCONJ
inlawrev-3683	988	23	gas	gas	NOUN
inlawrev-3683	988	24	companies	company	NOUN
inlawrev-3683	988	25	in	in	ADP
inlawrev-3683	988	26	the	the	DET
inlawrev-3683	988	27	united	united	PROPN
inlawrev-3683	988	28	states	states	PROPN
inlawrev-3683	988	29	.	.	PUNCT
inlawrev-3683	989	1	as	as	ADP
inlawrev-3683	989	2	a	a	DET
inlawrev-3683	989	3	part	part	NOUN
inlawrev-3683	989	4	of	of	ADP
inlawrev-3683	989	5	its	its	PRON
inlawrev-3683	989	6	operations	operation	NOUN
inlawrev-3683	989	7	,	,	PUNCT
inlawrev-3683	989	8	bp	bp	PROPN
inlawrev-3683	989	9	owned	own	VERB
inlawrev-3683	989	10	real	real	ADJ
inlawrev-3683	989	11	and	and	CCONJ
inlawrev-3683	989	12	personal	personal	ADJ
inlawrev-3683	989	13	property	property	NOUN
inlawrev-3683	989	14	located	locate	VERB
inlawrev-3683	989	15	in	in	ADP
inlawrev-3683	989	16	lake	lake	PROPN
inlawrev-3683	989	17	county	county	PROPN
inlawrev-3683	989	18	,	,	PUNCT
inlawrev-3683	989	19	indiana	indiana	PROPN
inlawrev-3683	989	20	.	.	PUNCT
inlawrev-3683	990	1	in	in	ADP
inlawrev-3683	990	2	1999	1999	NUM
inlawrev-3683	990	3	,	,	PUNCT
inlawrev-3683	990	4	bp	bp	PROPN
inlawrev-3683	990	5	filed	file	VERB
inlawrev-3683	990	6	325	325	NUM
inlawrev-3683	990	7	form	form	NOUN
inlawrev-3683	990	8	133	133	NUM
inlawrev-3683	990	9	petitions	petition	NOUN
inlawrev-3683	990	10	for	for	ADP
inlawrev-3683	990	11	correction	correction	NOUN
inlawrev-3683	990	12	of	of	ADP
inlawrev-3683	990	13	error	error	NOUN
inlawrev-3683	990	14	alleging	allege	VERB
inlawrev-3683	990	15	that	that	SCONJ
inlawrev-3683	990	16	the	the	DET
inlawrev-3683	990	17	lake	lake	PROPN
inlawrev-3683	990	18	county	county	PROPN
inlawrev-3683	990	19	property	property	NOUN
inlawrev-3683	990	20	tax	tax	NOUN
inlawrev-3683	990	21	assessed	assess	VERB
inlawrev-3683	990	22	upon	upon	SCONJ
inlawrev-3683	990	23	its	its	PRON
inlawrev-3683	990	24	property	property	NOUN
inlawrev-3683	990	25	for	for	ADP
inlawrev-3683	990	26	the	the	DET
inlawrev-3683	990	27	1995	1995	NUM
inlawrev-3683	990	28	through	through	ADP
inlawrev-3683	990	29	1998	1998	NUM
inlawrev-3683	990	30	tax	tax	NOUN
inlawrev-3683	990	31	years	year	NOUN
inlawrev-3683	990	32	was	be	AUX
inlawrev-3683	990	33	inequitable	inequitable	ADJ
inlawrev-3683	990	34	in	in	ADP
inlawrev-3683	990	35	comparison	comparison	NOUN
inlawrev-3683	990	36	to	to	ADP
inlawrev-3683	990	37	other	other	ADJ
inlawrev-3683	990	38	taxpayers	taxpayer	NOUN
inlawrev-3683	990	39	in	in	ADP
inlawrev-3683	990	40	lake	lake	PROPN
inlawrev-3683	990	41	county	county	PROPN
inlawrev-3683	990	42	and	and	CCONJ
inlawrev-3683	990	43	therefore	therefore	ADV
inlawrev-3683	990	44	"	"	PUNCT
inlawrev-3683	990	45	illegal	illegal	ADJ
inlawrev-3683	990	46	as	as	ADP
inlawrev-3683	990	47	a	a	DET
inlawrev-3683	990	48	matter	matter	NOUN
inlawrev-3683	990	49	of	of	ADP
inlawrev-3683	990	50	law	law	NOUN
inlawrev-3683	990	51	.	.	PUNCT
inlawrev-3683	991	1	"^''^	"^''^	NOUN
inlawrev-3683	991	2	bp	bp	PROPN
inlawrev-3683	991	3	requested	request	VERB
inlawrev-3683	991	4	a	a	DET
inlawrev-3683	991	5	refund	refund	NOUN
inlawrev-3683	991	6	in	in	ADP
inlawrev-3683	991	7	the	the	DET
inlawrev-3683	991	8	amount	amount	NOUN
inlawrev-3683	991	9	of	of	ADP
inlawrev-3683	991	10	nearly	nearly	ADV
inlawrev-3683	991	11	$	$	SYM
inlawrev-3683	991	12	20,000,000	20,000,000	NUM
inlawrev-3683	991	13	for	for	ADP
inlawrev-3683	991	14	an	an	DET
inlawrev-3683	991	15	equalization	equalization	NOUN
inlawrev-3683	991	16	adjustment	adjustment	NOUN
inlawrev-3683	991	17	in	in	ADP
inlawrev-3683	991	18	order	order	NOUN
inlawrev-3683	991	19	to	to	PART
inlawrev-3683	991	20	account	account	VERB
inlawrev-3683	991	21	for	for	ADP
inlawrev-3683	991	22	this	this	DET
inlawrev-3683	991	23	disparity	disparity	NOUN
inlawrev-3683	991	24	among	among	ADP
inlawrev-3683	991	25	taxpayers	taxpayer	NOUN
inlawrev-3683	991	26	in	in	ADP
inlawrev-3683	991	27	lake	lake	PROPN
inlawrev-3683	991	28	county	county	PROPN
inlawrev-3683	991	29	.	.	PUNCT
inlawrev-3683	992	1	the	the	DET
inlawrev-3683	992	2	lake	lake	PROPN
inlawrev-3683	992	3	county	county	PROPN
inlawrev-3683	992	4	property	property	NOUN
inlawrev-3683	992	5	tax	tax	NOUN
inlawrev-3683	992	6	assessment	assessment	NOUN
inlawrev-3683	992	7	board	board	NOUN
inlawrev-3683	992	8	of	of	ADP
inlawrev-3683	992	9	appeals	appeals	PROPN
inlawrev-3683	992	10	denied	deny	VERB
inlawrev-3683	992	11	bp	bp	PROPN
inlawrev-3683	992	12	's	's	PART
inlawrev-3683	992	13	petitions	petition	NOUN
inlawrev-3683	992	14	for	for	ADP
inlawrev-3683	992	15	relief	relief	NOUN
inlawrev-3683	992	16	and	and	CCONJ
inlawrev-3683	992	17	bp	bp	PROPN
inlawrev-3683	992	18	appealed	appeal	VERB
inlawrev-3683	992	19	the	the	DET
inlawrev-3683	992	20	denial	denial	NOUN
inlawrev-3683	992	21	of	of	ADP
inlawrev-3683	992	22	its	its	PRON
inlawrev-3683	992	23	claim	claim	NOUN
inlawrev-3683	992	24	to	to	ADP
inlawrev-3683	992	25	the	the	DET
inlawrev-3683	992	26	state	state	NOUN
inlawrev-3683	992	27	board	board	NOUN
inlawrev-3683	992	28	.	.	PUNCT
inlawrev-3683	993	1	in	in	ADP
inlawrev-3683	993	2	august	august	PROPN
inlawrev-3683	993	3	2002	2002	NUM
inlawrev-3683	993	4	,	,	PUNCT
inlawrev-3683	993	5	the	the	DET
inlawrev-3683	993	6	indiana	indiana	PROPN
inlawrev-3683	993	7	board	board	PROPN
inlawrev-3683	993	8	(	(	PUNCT
inlawrev-3683	993	9	the	the	DET
inlawrev-3683	993	10	successor	successor	NOUN
inlawrev-3683	993	11	to	to	ADP
inlawrev-3683	993	12	the	the	DET
inlawrev-3683	993	13	state	state	NOUN
inlawrev-3683	993	14	board	board	PROPN
inlawrev-3683	993	15	)	)	PUNCT
inlawrev-3683	993	16	issued	issue	VERB
inlawrev-3683	993	17	its	its	PRON
inlawrev-3683	993	18	final	final	ADJ
inlawrev-3683	993	19	determination	determination	NOUN
inlawrev-3683	993	20	upholding	uphold	VERB
inlawrev-3683	993	21	the	the	DET
inlawrev-3683	993	22	denial	denial	NOUN
inlawrev-3683	993	23	of	of	ADP
inlawrev-3683	993	24	bp	bp	PROPN
inlawrev-3683	993	25	's	's	PART
inlawrev-3683	993	26	relief	relief	NOUN
inlawrev-3683	993	27	.	.	PUNCT
inlawrev-3683	994	1	on	on	ADP
inlawrev-3683	994	2	september	september	PROPN
inlawrev-3683	994	3	24	24	NUM
inlawrev-3683	994	4	,	,	PUNCT
inlawrev-3683	994	5	2002	2002	NUM
inlawrev-3683	994	6	,	,	PUNCT
inlawrev-3683	994	7	bp	bp	PROPN
inlawrev-3683	994	8	filed	file	VERB
inlawrev-3683	994	9	an	an	DET
inlawrev-3683	994	10	original	original	ADJ
inlawrev-3683	994	11	tax	tax	NOUN
inlawrev-3683	994	12	appeal	appeal	NOUN
inlawrev-3683	994	13	.	.	PUNCT
inlawrev-3683	995	1	the	the	DET
inlawrev-3683	995	2	indiana	indiana	PROPN
inlawrev-3683	995	3	board	board	PROPN
inlawrev-3683	995	4	argued	argue	VERB
inlawrev-3683	995	5	that	that	SCONJ
inlawrev-3683	995	6	bp	bp	PROPN
inlawrev-3683	995	7	's	's	PART
inlawrev-3683	995	8	use	use	NOUN
inlawrev-3683	995	9	ofform	ofform	NOUN
inlawrev-3683	995	10	133	133	NUM
inlawrev-3683	995	11	was	be	AUX
inlawrev-3683	995	12	limited	limit	VERB
inlawrev-3683	995	13	to	to	ADP
inlawrev-3683	995	14	the	the	DET
inlawrev-3683	995	15	correction	correction	NOUN
inlawrev-3683	995	16	ofobjective	ofobjective	ADJ
inlawrev-3683	995	17	determinations	determination	NOUN
inlawrev-3683	995	18	,	,	PUNCT
inlawrev-3683	995	19	but	but	CCONJ
inlawrev-3683	995	20	the	the	DET
inlawrev-3683	995	21	request	request	NOUN
inlawrev-3683	995	22	for	for	ADP
inlawrev-3683	995	23	an	an	DET
inlawrev-3683	995	24	equalization	equalization	NOUN
inlawrev-3683	995	25	adjustment	adjustment	NOUN
inlawrev-3683	995	26	involved	involve	VERB
inlawrev-3683	995	27	the	the	DET
inlawrev-3683	995	28	tax	tax	NOUN
inlawrev-3683	995	29	assessor	assessor	NOUN
inlawrev-3683	995	30	's	's	PART
inlawrev-3683	995	31	subjective	subjective	ADJ
inlawrev-3683	995	32	judgment.^	judgment.^	NOUN
inlawrev-3683	995	33	"	"	PUNCT
inlawrev-3683	995	34	*	*	NUM
inlawrev-3683	995	35	'	'	PUNCT
inlawrev-3683	995	36	thus	thus	ADV
inlawrev-3683	995	37	,	,	PUNCT
inlawrev-3683	995	38	the	the	DET
inlawrev-3683	995	39	indiana	indiana	PROPN
inlawrev-3683	995	40	board	board	PROPN
inlawrev-3683	995	41	claimed	claim	VERB
inlawrev-3683	995	42	that	that	SCONJ
inlawrev-3683	995	43	form	form	NOUN
inlawrev-3683	995	44	133	133	NUM
inlawrev-3683	995	45	was	be	AUX
inlawrev-3683	995	46	the	the	DET
inlawrev-3683	995	47	wrong	wrong	ADJ
inlawrev-3683	995	48	form	form	NOUN
inlawrev-3683	995	49	to	to	PART
inlawrev-3683	995	50	use	use	VERB
inlawrev-3683	995	51	for	for	ADP
inlawrev-3683	995	52	this	this	DET
inlawrev-3683	995	53	challenge	challenge	NOUN
inlawrev-3683	995	54	.	.	PUNCT
inlawrev-3683	996	1	however	however	ADV
inlawrev-3683	996	2	,	,	PUNCT
inlawrev-3683	996	3	the	the	DET
inlawrev-3683	996	4	tax	tax	NOUN
inlawrev-3683	996	5	court	court	NOUN
inlawrev-3683	996	6	disagreed	disagree	VERB
inlawrev-3683	996	7	and	and	CCONJ
inlawrev-3683	996	8	determined	determine	VERB
inlawrev-3683	996	9	that	that	SCONJ
inlawrev-3683	996	10	the	the	DET
inlawrev-3683	996	11	indiana	indiana	PROPN
inlawrev-3683	996	12	board	board	PROPN
inlawrev-3683	996	13	's	's	PART
inlawrev-3683	996	14	disposition	disposition	NOUN
inlawrev-3683	996	15	of	of	ADP
inlawrev-3683	996	16	bp	bp	PROPN
inlawrev-3683	996	17	's	's	PART
inlawrev-3683	996	18	claim	claim	NOUN
inlawrev-3683	996	19	was	be	AUX
inlawrev-3683	996	20	in	in	ADP
inlawrev-3683	996	21	error	error	NOUN
inlawrev-3683	996	22	for	for	ADP
inlawrev-3683	996	23	failure	failure	NOUN
inlawrev-3683	996	24	to	to	PART
inlawrev-3683	996	25	hold	hold	VERB
inlawrev-3683	996	26	a	a	DET
inlawrev-3683	996	27	hearing	hearing	NOUN
inlawrev-3683	996	28	pursuant	pursuant	ADV
inlawrev-3683	996	29	to	to	ADP
inlawrev-3683	996	30	indiana	indiana	PROPN
inlawrev-3683	996	31	code	code	PROPN
inlawrev-3683	996	32	section	section	NOUN
inlawrev-3683	996	33	6	6	NUM
inlawrev-3683	996	34	-	-	SYM
inlawrev-3683	996	35	1.1	1.1	NUM
inlawrev-3683	996	36	-	-	PUNCT
inlawrev-3683	996	37	15	15	NUM
inlawrev-3683	996	38	-	-	SYM
inlawrev-3683	996	39	1	1	NUM
inlawrev-3683	996	40	2(e).^'*^	2(e).^'*^	NUM
inlawrev-3683	996	41	thus	thus	ADV
inlawrev-3683	996	42	,	,	PUNCT
inlawrev-3683	996	43	the	the	DET
inlawrev-3683	996	44	tax	tax	NOUN
inlawrev-3683	996	45	court	court	NOUN
inlawrev-3683	996	46	remanded	remand	VERB
inlawrev-3683	996	47	the	the	DET
inlawrev-3683	996	48	case	case	NOUN
inlawrev-3683	996	49	to	to	ADP
inlawrev-3683	996	50	the	the	DET
inlawrev-3683	996	51	indiana	indiana	PROPN
inlawrev-3683	996	52	board	board	PROPN
inlawrev-3683	996	53	as	as	ADP
inlawrev-3683	996	54	a	a	DET
inlawrev-3683	996	55	matter	matter	NOUN
inlawrev-3683	996	56	of	of	ADP
inlawrev-3683	996	57	procedure	procedure	NOUN
inlawrev-3683	996	58	.	.	PUNCT
inlawrev-3683	997	1	^'^^	^'^^	NUM
inlawrev-3683	998	1	12	12	NUM
inlawrev-3683	998	2	.	.	PUNCT
inlawrev-3683	998	3	goodhost	goodhost	PROPN
inlawrev-3683	998	4	,	,	PUNCT
inlawrev-3683	998	5	llc	llc	PROPN
inlawrev-3683	998	6	v.	v.	PROPN
inlawrev-3683	998	7	department	department	PROPN
inlawrev-3683	998	8	of	of	ADP
inlawrev-3683	998	9	local	local	ADJ
inlawrev-3683	998	10	government	government	NOUN
inlawrev-3683	998	11	finance.^^^	finance.^^^	PROPN
inlawrev-3683	998	12	—	—	PUNCT
inlawrev-3683	998	13	goodhost	goodhost	NOUN
inlawrev-3683	998	14	is	be	AUX
inlawrev-3683	998	15	the	the	DET
inlawrev-3683	998	16	owner	owner	NOUN
inlawrev-3683	998	17	ofthe	ofthe	PROPN
inlawrev-3683	998	18	american	american	PROPN
inlawrev-3683	998	19	inn	inn	PROPN
inlawrev-3683	998	20	located	locate	VERB
inlawrev-3683	998	21	at	at	ADP
inlawrev-3683	998	22	82nd	82nd	PROPN
inlawrev-3683	998	23	street	street	NOUN
inlawrev-3683	998	24	and	and	CCONJ
inlawrev-3683	998	25	interstate	interstate	ADJ
inlawrev-3683	998	26	69	69	NUM
inlawrev-3683	998	27	in	in	ADP
inlawrev-3683	998	28	marion	marion	PROPN
inlawrev-3683	998	29	county	county	PROPN
inlawrev-3683	998	30	,	,	PUNCT
inlawrev-3683	998	31	indiana.^"*^	indiana.^"*^	VERB
inlawrev-3683	998	32	the	the	DET
inlawrev-3683	998	33	property	property	NOUN
inlawrev-3683	998	34	is	be	AUX
inlawrev-3683	998	35	mainly	mainly	ADV
inlawrev-3683	998	36	low	low	ADJ
inlawrev-3683	998	37	-	-	PUNCT
inlawrev-3683	998	38	income	income	NOUN
inlawrev-3683	998	39	apartment	apartment	NOUN
inlawrev-3683	998	40	336	336	NUM
inlawrev-3683	998	41	.	.	PUNCT
inlawrev-3683	999	1	i	i	PRON
inlawrev-3683	999	2	d.	d.	PROPN
inlawrev-3683	999	3	at	at	ADP
inlawrev-3683	999	4	1215	1215	NUM
inlawrev-3683	999	5	.	.	PUNCT
inlawrev-3683	1000	1	337	337	NUM
inlawrev-3683	1000	2	.	.	PUNCT
inlawrev-3683	1001	1	i	i	PRON
inlawrev-3683	1001	2	d.	d.	PROPN
inlawrev-3683	1001	3	at	at	ADP
inlawrev-3683	1001	4	1214	1214	NUM
inlawrev-3683	1001	5	.	.	PUNCT
inlawrev-3683	1002	1	338	338	NUM
inlawrev-3683	1002	2	.	.	PUNCT
inlawrev-3683	1003	1	i	i	PRON
inlawrev-3683	1003	2	d	d	PROPN
inlawrev-3683	1003	3	339	339	NUM
inlawrev-3683	1003	4	.	.	PUNCT
inlawrev-3683	1004	1	785	785	NUM
inlawrev-3683	1004	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1004	3	1216	1216	NUM
inlawrev-3683	1004	4	(	(	PUNCT
inlawrev-3683	1004	5	ind	ind	NOUN
inlawrev-3683	1004	6	.	.	PUNCT
inlawrev-3683	1005	1	tax	tax	PROPN
inlawrev-3683	1005	2	ct	ct	PROPN
inlawrev-3683	1005	3	.	.	PROPN
inlawrev-3683	1005	4	2003	2003	NUM
inlawrev-3683	1005	5	)	)	PUNCT
inlawrev-3683	1005	6	.	.	PUNCT
inlawrev-3683	1006	1	340	340	NUM
inlawrev-3683	1006	2	.	.	PUNCT
inlawrev-3683	1007	1	i	i	PRON
inlawrev-3683	1007	2	d	d	PROPN
inlawrev-3683	1007	3	at	at	ADP
inlawrev-3683	1007	4	1218	1218	NUM
inlawrev-3683	1007	5	.	.	PUNCT
inlawrev-3683	1008	1	341	341	NUM
inlawrev-3683	1008	2	.	.	PUNCT
inlawrev-3683	1009	1	i	i	PRON
inlawrev-3683	1009	2	d	d	PROPN
inlawrev-3683	1009	3	at	at	ADP
inlawrev-3683	1009	4	1219	1219	NUM
inlawrev-3683	1009	5	.	.	PUNCT
inlawrev-3683	1010	1	342	342	NUM
inlawrev-3683	1010	2	.	.	PUNCT
inlawrev-3683	1011	1	i	i	PRON
inlawrev-3683	1011	2	d	d	PROPN
inlawrev-3683	1011	3	at	at	ADP
inlawrev-3683	1011	4	1219	1219	NUM
inlawrev-3683	1011	5	-	-	SYM
inlawrev-3683	1011	6	20	20	NUM
inlawrev-3683	1011	7	.	.	PUNCT
inlawrev-3683	1012	1	343	343	NUM
inlawrev-3683	1012	2	.	.	PUNCT
inlawrev-3683	1013	1	i	i	PRON
inlawrev-3683	1013	2	d	d	PROPN
inlawrev-3683	1013	3	at	at	ADP
inlawrev-3683	1013	4	1220	1220	NUM
inlawrev-3683	1013	5	.	.	PUNCT
inlawrev-3683	1014	1	344	344	NUM
inlawrev-3683	1014	2	.	.	PUNCT
inlawrev-3683	1015	1	786n.e.2d	786n.e.2d	NUM
inlawrev-3683	1015	2	813	813	NUM
inlawrev-3683	1015	3	(	(	PUNCT
inlawrev-3683	1015	4	ind	ind	NOUN
inlawrev-3683	1015	5	.	.	PUNCT
inlawrev-3683	1016	1	tax	tax	PROPN
inlawrev-3683	1016	2	ct	ct	PROPN
inlawrev-3683	1016	3	.	.	PROPN
inlawrev-3683	1016	4	2003	2003	NUM
inlawrev-3683	1016	5	)	)	PUNCT
inlawrev-3683	1016	6	.	.	PUNCT
inlawrev-3683	1017	1	345	345	NUM
inlawrev-3683	1017	2	.	.	PUNCT
inlawrev-3683	1018	1	/^.	/^.	PUNCT
inlawrev-3683	1019	1	at	at	ADP
inlawrev-3683	1019	2	8	8	NUM
inlawrev-3683	1019	3	14	14	NUM
inlawrev-3683	1019	4	.	.	PUNCT
inlawrev-3683	1020	1	2004	2004	NUM
inlawrev-3683	1020	2	]	]	PUNCT
inlawrev-3683	1020	3	taxation	taxation	NOUN
inlawrev-3683	1020	4	1379	1379	NUM
inlawrev-3683	1020	5	housing	housing	NOUN
inlawrev-3683	1020	6	consisting	consist	VERB
inlawrev-3683	1020	7	of	of	ADP
inlawrev-3683	1020	8	nineteen	nineteen	NUM
inlawrev-3683	1020	9	two	two	NUM
inlawrev-3683	1020	10	-	-	PUNCT
inlawrev-3683	1020	11	story	story	NOUN
inlawrev-3683	1020	12	apartment	apartment	NOUN
inlawrev-3683	1020	13	units	unit	NOUN
inlawrev-3683	1020	14	situated	situate	VERB
inlawrev-3683	1020	15	on	on	ADP
inlawrev-3683	1020	16	approximately	approximately	ADV
inlawrev-3683	1020	17	ten	ten	NUM
inlawrev-3683	1020	18	acres	acre	NOUN
inlawrev-3683	1020	19	of	of	ADP
inlawrev-3683	1020	20	land	land	NOUN
inlawrev-3683	1020	21	.	.	PUNCT
inlawrev-3683	1021	1	goodhost	goodhost	PROPN
inlawrev-3683	1021	2	appealed	appeal	VERB
inlawrev-3683	1021	3	its	its	PRON
inlawrev-3683	1021	4	assessment	assessment	NOUN
inlawrev-3683	1021	5	to	to	ADP
inlawrev-3683	1021	6	the	the	DET
inlawrev-3683	1021	7	marion	marion	PROPN
inlawrev-3683	1021	8	county	county	PROPN
inlawrev-3683	1021	9	board	board	NOUN
inlawrev-3683	1021	10	of	of	ADP
inlawrev-3683	1021	11	review	review	NOUN
inlawrev-3683	1021	12	alleging	allege	VERB
inlawrev-3683	1021	13	its	its	PRON
inlawrev-3683	1021	14	land	land	NOUN
inlawrev-3683	1021	15	assessment	assessment	NOUN
inlawrev-3683	1021	16	as	as	ADP
inlawrev-3683	1021	17	a	a	DET
inlawrev-3683	1021	18	hotel	hotel	NOUN
inlawrev-3683	1021	19	/	/	SYM
inlawrev-3683	1021	20	motel	motel	NOUN
inlawrev-3683	1021	21	at	at	ADP
inlawrev-3683	1021	22	$	$	SYM
inlawrev-3683	1021	23	2.50	2.50	NUM
inlawrev-3683	1021	24	per	per	ADP
inlawrev-3683	1021	25	square	square	ADJ
inlawrev-3683	1021	26	foot	foot	NOUN
inlawrev-3683	1021	27	was	be	AUX
inlawrev-3683	1021	28	in	in	ADP
inlawrev-3683	1021	29	error	error	NOUN
inlawrev-3683	1021	30	.	.	PUNCT
inlawrev-3683	1022	1	the	the	DET
inlawrev-3683	1022	2	marion	marion	PROPN
inlawrev-3683	1022	3	county	county	PROPN
inlawrev-3683	1022	4	board	board	PROPN
inlawrev-3683	1022	5	of	of	ADP
inlawrev-3683	1022	6	review	review	NOUN
inlawrev-3683	1022	7	denied	deny	VERB
inlawrev-3683	1022	8	the	the	DET
inlawrev-3683	1022	9	claim	claim	NOUN
inlawrev-3683	1022	10	and	and	CCONJ
inlawrev-3683	1022	11	goodhost	goodhost	NOUN
inlawrev-3683	1022	12	appealed	appeal	VERB
inlawrev-3683	1022	13	to	to	ADP
inlawrev-3683	1022	14	the	the	DET
inlawrev-3683	1022	15	state	state	NOUN
inlawrev-3683	1022	16	board	board	NOUN
inlawrev-3683	1022	17	.	.	PUNCT
inlawrev-3683	1023	1	after	after	ADP
inlawrev-3683	1023	2	a	a	DET
inlawrev-3683	1023	3	hearing	hearing	NOUN
inlawrev-3683	1023	4	,	,	PUNCT
inlawrev-3683	1023	5	the	the	DET
inlawrev-3683	1023	6	state	state	NOUN
inlawrev-3683	1023	7	board	board	NOUN
inlawrev-3683	1023	8	denied	deny	VERB
inlawrev-3683	1023	9	goodhost	goodhost	NOUN
inlawrev-3683	1023	10	's	's	PART
inlawrev-3683	1023	11	claim	claim	NOUN
inlawrev-3683	1023	12	.	.	PUNCT
inlawrev-3683	1024	1	on	on	ADP
inlawrev-3683	1024	2	october	october	PROPN
inlawrev-3683	1024	3	23	23	NUM
inlawrev-3683	1024	4	,	,	PUNCT
inlawrev-3683	1024	5	1998	1998	NUM
inlawrev-3683	1024	6	,	,	PUNCT
inlawrev-3683	1024	7	goodhost	goodhost	PROPN
inlawrev-3683	1024	8	initiated	initiate	VERB
inlawrev-3683	1024	9	an	an	DET
inlawrev-3683	1024	10	original	original	ADJ
inlawrev-3683	1024	11	tax	tax	NOUN
inlawrev-3683	1024	12	appeal	appeal	NOUN
inlawrev-3683	1024	13	.	.	PUNCT
inlawrev-3683	1025	1	^'^^	^'^^	PROPN
inlawrev-3683	1025	2	goodhost	goodhost	PROPN
inlawrev-3683	1025	3	argued	argue	VERB
inlawrev-3683	1025	4	that	that	SCONJ
inlawrev-3683	1025	5	its	its	PRON
inlawrev-3683	1025	6	land	land	NOUN
inlawrev-3683	1025	7	should	should	AUX
inlawrev-3683	1025	8	have	have	AUX
inlawrev-3683	1025	9	been	be	AUX
inlawrev-3683	1025	10	assessed	assess	VERB
inlawrev-3683	1025	11	as	as	ADP
inlawrev-3683	1025	12	"	"	PUNCT
inlawrev-3683	1025	13	apartment	apartment	NOUN
inlawrev-3683	1025	14	land	land	NOUN
inlawrev-3683	1025	15	"	"	PUNCT
inlawrev-3683	1025	16	rather	rather	ADV
inlawrev-3683	1025	17	than	than	ADP
inlawrev-3683	1025	18	"	"	PUNCT
inlawrev-3683	1025	19	hotel	hotel	NOUN
inlawrev-3683	1025	20	/	/	SYM
inlawrev-3683	1025	21	motel	motel	NOUN
inlawrev-3683	1025	22	land	land	NOUN
inlawrev-3683	1025	23	"	"	PUNCT
inlawrev-3683	1025	24	and	and	CCONJ
inlawrev-3683	1025	25	that	that	SCONJ
inlawrev-3683	1025	26	as	as	ADP
inlawrev-3683	1025	27	a	a	DET
inlawrev-3683	1025	28	result	result	NOUN
inlawrev-3683	1025	29	,	,	PUNCT
inlawrev-3683	1025	30	goodhost	goodhost	PROPN
inlawrev-3683	1025	31	was	be	AUX
inlawrev-3683	1025	32	overtaxed	overtax	VERB
inlawrev-3683	1025	33	with	with	ADP
inlawrev-3683	1025	34	respect	respect	NOUN
inlawrev-3683	1025	35	to	to	ADP
inlawrev-3683	1025	36	the	the	DET
inlawrev-3683	1025	37	property	property	NOUN
inlawrev-3683	1025	38	.	.	PUNCT
inlawrev-3683	1026	1	^'^^	^'^^	PUNCT
inlawrev-3683	1027	1	goodhost	goodhost	PROPN
inlawrev-3683	1027	2	's	's	PART
inlawrev-3683	1027	3	land	land	NOUN
inlawrev-3683	1027	4	was	be	AUX
inlawrev-3683	1027	5	assessed	assess	VERB
inlawrev-3683	1027	6	pursuant	pursuant	ADV
inlawrev-3683	1027	7	to	to	ADP
inlawrev-3683	1027	8	a	a	DET
inlawrev-3683	1027	9	"	"	PUNCT
inlawrev-3683	1027	10	land	land	NOUN
inlawrev-3683	1027	11	order	order	NOUN
inlawrev-3683	1027	12	"	"	PUNCT
inlawrev-3683	1027	13	in	in	ADP
inlawrev-3683	1027	14	which	which	PRON
inlawrev-3683	1027	15	the	the	DET
inlawrev-3683	1027	16	values	value	NOUN
inlawrev-3683	1027	17	of	of	ADP
inlawrev-3683	1027	18	commercial	commercial	ADJ
inlawrev-3683	1027	19	,	,	PUNCT
inlawrev-3683	1027	20	residential	residential	ADJ
inlawrev-3683	1027	21	,	,	PUNCT
inlawrev-3683	1027	22	and	and	CCONJ
inlawrev-3683	1027	23	industrial	industrial	ADJ
inlawrev-3683	1027	24	lands	land	NOUN
inlawrev-3683	1027	25	are	be	AUX
inlawrev-3683	1027	26	compiled	compile	VERB
inlawrev-3683	1027	27	in	in	ADP
inlawrev-3683	1027	28	accordance	accordance	NOUN
inlawrev-3683	1027	29	to	to	ADP
inlawrev-3683	1027	30	their	their	PRON
inlawrev-3683	1027	31	true	true	ADJ
inlawrev-3683	1027	32	tax	tax	NOUN
inlawrev-3683	1027	33	value	value	NOUN
inlawrev-3683	1027	34	.	.	PUNCT
inlawrev-3683	1028	1	thus	thus	ADV
inlawrev-3683	1028	2	,	,	PUNCT
inlawrev-3683	1028	3	the	the	DET
inlawrev-3683	1028	4	tax	tax	NOUN
inlawrev-3683	1028	5	court	court	NOUN
inlawrev-3683	1028	6	determined	determine	VERB
inlawrev-3683	1028	7	that	that	SCONJ
inlawrev-3683	1028	8	goodhost	goodhost	NOUN
inlawrev-3683	1028	9	bore	bear	VERB
inlawrev-3683	1028	10	the	the	DET
inlawrev-3683	1028	11	burden	burden	NOUN
inlawrev-3683	1028	12	of	of	ADP
inlawrev-3683	1028	13	presenting	present	VERB
inlawrev-3683	1028	14	probative	probative	ADJ
inlawrev-3683	1028	15	evidence	evidence	NOUN
inlawrev-3683	1028	16	showing	show	VERB
inlawrev-3683	1028	17	that	that	SCONJ
inlawrev-3683	1028	18	either	either	CCONJ
inlawrev-3683	1028	19	the	the	DET
inlawrev-3683	1028	20	land	land	NOUN
inlawrev-3683	1028	21	was	be	AUX
inlawrev-3683	1028	22	assessed	assess	VERB
inlawrev-3683	1028	23	differently	differently	ADV
inlawrev-3683	1028	24	than	than	ADP
inlawrev-3683	1028	25	comparable	comparable	ADJ
inlawrev-3683	1028	26	properties	property	NOUN
inlawrev-3683	1028	27	or	or	CCONJ
inlawrev-3683	1028	28	the	the	DET
inlawrev-3683	1028	29	land	land	NOUN
inlawrev-3683	1028	30	was	be	AUX
inlawrev-3683	1028	31	assessed	assess	VERB
inlawrev-3683	1028	32	under	under	ADP
inlawrev-3683	1028	33	the	the	DET
inlawrev-3683	1028	34	wrong	wrong	ADJ
inlawrev-3683	1028	35	section	section	NOUN
inlawrev-3683	1028	36	of	of	ADP
inlawrev-3683	1028	37	such	such	ADJ
inlawrev-3683	1028	38	land	land	NOUN
inlawrev-3683	1028	39	order	order	NOUN
inlawrev-3683	1028	40	.	.	PUNCT
inlawrev-3683	1029	1	in	in	ADP
inlawrev-3683	1029	2	either	either	PRON
inlawrev-3683	1029	3	of	of	ADP
inlawrev-3683	1029	4	the	the	DET
inlawrev-3683	1029	5	following	follow	VERB
inlawrev-3683	1029	6	showings	showing	NOUN
inlawrev-3683	1029	7	,	,	PUNCT
inlawrev-3683	1029	8	it	it	PRON
inlawrev-3683	1029	9	is	be	AUX
inlawrev-3683	1029	10	necessary	necessary	ADJ
inlawrev-3683	1029	11	for	for	SCONJ
inlawrev-3683	1029	12	the	the	DET
inlawrev-3683	1029	13	tax	tax	NOUN
inlawrev-3683	1029	14	court	court	NOUN
inlawrev-3683	1029	15	to	to	PART
inlawrev-3683	1029	16	view	view	VERB
inlawrev-3683	1029	17	the	the	DET
inlawrev-3683	1029	18	land	land	NOUN
inlawrev-3683	1029	19	order	order	NOUN
inlawrev-3683	1029	20	that	that	PRON
inlawrev-3683	1029	21	is	be	AUX
inlawrev-3683	1029	22	the	the	DET
inlawrev-3683	1029	23	subject	subject	ADJ
inlawrev-3683	1029	24	ofthe	ofthe	NOUN
inlawrev-3683	1029	25	taxpayer	taxpayer	NOUN
inlawrev-3683	1029	26	's	's	PART
inlawrev-3683	1029	27	appeal	appeal	NOUN
inlawrev-3683	1029	28	.	.	PUNCT
inlawrev-3683	1030	1	the	the	DET
inlawrev-3683	1030	2	tax	tax	NOUN
inlawrev-3683	1030	3	court	court	NOUN
inlawrev-3683	1030	4	determined	determine	VERB
inlawrev-3683	1030	5	that	that	SCONJ
inlawrev-3683	1030	6	goodhost	goodhost	NOUN
inlawrev-3683	1030	7	,	,	PUNCT
inlawrev-3683	1030	8	bearing	bear	VERB
inlawrev-3683	1030	9	the	the	DET
inlawrev-3683	1030	10	burden	burden	NOUN
inlawrev-3683	1030	11	of	of	ADP
inlawrev-3683	1030	12	proof	proof	NOUN
inlawrev-3683	1030	13	,	,	PUNCT
inlawrev-3683	1030	14	failed	fail	VERB
inlawrev-3683	1030	15	to	to	PART
inlawrev-3683	1030	16	provide	provide	VERB
inlawrev-3683	1030	17	the	the	DET
inlawrev-3683	1030	18	tax	tax	NOUN
inlawrev-3683	1030	19	court	court	NOUN
inlawrev-3683	1030	20	with	with	ADP
inlawrev-3683	1030	21	a	a	DET
inlawrev-3683	1030	22	copy	copy	NOUN
inlawrev-3683	1030	23	of	of	ADP
inlawrev-3683	1030	24	the	the	DET
inlawrev-3683	1030	25	land	land	NOUN
inlawrev-3683	1030	26	order	order	NOUN
inlawrev-3683	1030	27	pursuant	pursuant	ADJ
inlawrev-3683	1030	28	to	to	ADP
inlawrev-3683	1030	29	which	which	PRON
inlawrev-3683	1030	30	the	the	DET
inlawrev-3683	1030	31	land	land	NOUN
inlawrev-3683	1030	32	was	be	AUX
inlawrev-3683	1030	33	assessed	assess	VERB
inlawrev-3683	1030	34	.	.	PUNCT
inlawrev-3683	1031	1	^''^	^''^	X
inlawrev-3683	1031	2	consequently	consequently	ADV
inlawrev-3683	1031	3	,	,	PUNCT
inlawrev-3683	1031	4	the	the	DET
inlawrev-3683	1031	5	tax	tax	NOUN
inlawrev-3683	1031	6	court	court	NOUN
inlawrev-3683	1031	7	ruled	rule	VERB
inlawrev-3683	1031	8	that	that	PRON
inlawrev-3683	1031	9	goodhost	goodhost	NOUN
inlawrev-3683	1031	10	was	be	AUX
inlawrev-3683	1031	11	unable	unable	ADJ
inlawrev-3683	1031	12	to	to	PART
inlawrev-3683	1031	13	reach	reach	VERB
inlawrev-3683	1031	14	the	the	DET
inlawrev-3683	1031	15	merits	merit	NOUN
inlawrev-3683	1031	16	of	of	ADP
inlawrev-3683	1031	17	goodhost	goodhost	NOUN
inlawrev-3683	1031	18	's	's	PART
inlawrev-3683	1031	19	claim	claim	NOUN
inlawrev-3683	1031	20	,	,	PUNCT
inlawrev-3683	1031	21	and	and	CCONJ
inlawrev-3683	1031	22	therefore	therefore	ADV
inlawrev-3683	1031	23	,	,	PUNCT
inlawrev-3683	1031	24	the	the	DET
inlawrev-3683	1031	25	tax	tax	NOUN
inlawrev-3683	1031	26	court	court	NOUN
inlawrev-3683	1031	27	affirmed	affirm	VERB
inlawrev-3683	1031	28	the	the	DET
inlawrev-3683	1031	29	state	state	PROPN
inlawrev-3683	1031	30	board	board	NOUN
inlawrev-3683	1031	31	's	's	PART
inlawrev-3683	1031	32	final	final	ADJ
inlawrev-3683	1031	33	determination.^"*^	determination.^"*^	NOUN
inlawrev-3683	1031	34	13	13	NUM
inlawrev-3683	1031	35	.	.	PUNCT
inlawrev-3683	1032	1	indian	indian	ADJ
inlawrev-3683	1032	2	industries	industry	NOUN
inlawrev-3683	1032	3	,	,	PUNCT
inlawrev-3683	1032	4	inc	inc	PROPN
inlawrev-3683	1032	5	.	.	PROPN
inlawrev-3683	1033	1	v.	v.	PROPN
inlawrev-3683	1033	2	department	department	PROPN
inlawrev-3683	1033	3	oflocal	oflocal	ADJ
inlawrev-3683	1033	4	governmentfinance	governmentfinance	NOUN
inlawrev-3683	1033	5	.	.	PUNCT
inlawrev-3683	1034	1	^^^	^^^	PROPN
inlawrev-3683	1034	2	—	—	PUNCT
inlawrev-3683	1034	3	indian	indian	PROPN
inlawrev-3683	1034	4	is	be	AUX
inlawrev-3683	1034	5	the	the	DET
inlawrev-3683	1034	6	owner	owner	NOUN
inlawrev-3683	1034	7	of	of	ADP
inlawrev-3683	1034	8	land	land	NOUN
inlawrev-3683	1034	9	and	and	CCONJ
inlawrev-3683	1034	10	improvements	improvement	NOUN
inlawrev-3683	1034	11	in	in	ADP
inlawrev-3683	1034	12	evansville	evansville	PROPN
inlawrev-3683	1034	13	,	,	PUNCT
inlawrev-3683	1034	14	indiana.^^	indiana.^^	PUNCT
inlawrev-3683	1034	15	'	'	PUNCT
inlawrev-3683	1034	16	indian	indian	PROPN
inlawrev-3683	1034	17	appealed	appeal	VERB
inlawrev-3683	1034	18	its	its	PRON
inlawrev-3683	1034	19	1992	1992	NUM
inlawrev-3683	1034	20	assessment	assessment	NOUN
inlawrev-3683	1034	21	by	by	ADP
inlawrev-3683	1034	22	the	the	DET
inlawrev-3683	1034	23	vanderburgh	vanderburgh	PROPN
inlawrev-3683	1034	24	county	county	PROPN
inlawrev-3683	1034	25	board	board	NOUN
inlawrev-3683	1034	26	of	of	ADP
inlawrev-3683	1034	27	review	review	NOUN
inlawrev-3683	1034	28	assessing	assess	VERB
inlawrev-3683	1034	29	the	the	DET
inlawrev-3683	1034	30	value	value	NOUN
inlawrev-3683	1034	31	of	of	ADP
inlawrev-3683	1034	32	the	the	DET
inlawrev-3683	1034	33	property	property	NOUN
inlawrev-3683	1034	34	at	at	ADP
inlawrev-3683	1034	35	$	$	SYM
inlawrev-3683	1034	36	794,230	794,230	NUM
inlawrev-3683	1034	37	by	by	ADP
inlawrev-3683	1034	38	filing	file	VERB
inlawrev-3683	1034	39	form	form	NOUN
inlawrev-3683	1034	40	131	131	NUM
inlawrev-3683	1034	41	petition	petition	NOUN
inlawrev-3683	1034	42	for	for	ADP
inlawrev-3683	1034	43	reassessment	reassessment	NOUN
inlawrev-3683	1034	44	with	with	ADP
inlawrev-3683	1034	45	the	the	DET
inlawrev-3683	1034	46	state	state	NOUN
inlawrev-3683	1034	47	board	board	NOUN
inlawrev-3683	1034	48	.	.	PUNCT
inlawrev-3683	1035	1	in	in	ADP
inlawrev-3683	1035	2	form	form	NOUN
inlawrev-3683	1035	3	131	131	NUM
inlawrev-3683	1035	4	,	,	PUNCT
inlawrev-3683	1035	5	indian	indian	PROPN
inlawrev-3683	1035	6	claimed	claim	VERB
inlawrev-3683	1035	7	that	that	SCONJ
inlawrev-3683	1035	8	it	it	PRON
inlawrev-3683	1035	9	was	be	AUX
inlawrev-3683	1035	10	entitled	entitle	VERB
inlawrev-3683	1035	11	to	to	ADP
inlawrev-3683	1035	12	an	an	DET
inlawrev-3683	1035	13	additional	additional	ADJ
inlawrev-3683	1035	14	obsolescence	obsolescence	NOUN
inlawrev-3683	1035	15	adjustment	adjustment	NOUN
inlawrev-3683	1035	16	due	due	ADP
inlawrev-3683	1035	17	to	to	ADP
inlawrev-3683	1035	18	the	the	DET
inlawrev-3683	1035	19	type	type	NOUN
inlawrev-3683	1035	20	ofconstruction	ofconstruction	NOUN
inlawrev-3683	1035	21	,	,	PUNCT
inlawrev-3683	1035	22	plant	plant	NOUN
inlawrev-3683	1035	23	layout	layout	NOUN
inlawrev-3683	1035	24	,	,	PUNCT
inlawrev-3683	1035	25	and	and	CCONJ
inlawrev-3683	1035	26	functional	functional	ADJ
inlawrev-3683	1035	27	utility	utility	NOUN
inlawrev-3683	1035	28	ofthe	ofthe	NOUN
inlawrev-3683	1035	29	plant	plant	NOUN
inlawrev-3683	1035	30	.	.	PUNCT
inlawrev-3683	1036	1	after	after	ADP
inlawrev-3683	1036	2	a	a	DET
inlawrev-3683	1036	3	hearing	hearing	NOUN
inlawrev-3683	1036	4	on	on	ADP
inlawrev-3683	1036	5	the	the	DET
inlawrev-3683	1036	6	issue	issue	NOUN
inlawrev-3683	1036	7	,	,	PUNCT
inlawrev-3683	1036	8	the	the	DET
inlawrev-3683	1036	9	state	state	NOUN
inlawrev-3683	1036	10	board	board	NOUN
inlawrev-3683	1036	11	affirmed	affirm	VERB
inlawrev-3683	1036	12	the	the	DET
inlawrev-3683	1036	13	previous	previous	ADJ
inlawrev-3683	1036	14	denial	denial	NOUN
inlawrev-3683	1036	15	of	of	ADP
inlawrev-3683	1036	16	indian	indian	PROPN
inlawrev-3683	1036	17	's	's	PART
inlawrev-3683	1036	18	claim	claim	NOUN
inlawrev-3683	1036	19	.	.	PUNCT
inlawrev-3683	1037	1	indian	indian	PROPN
inlawrev-3683	1037	2	initiated	initiate	VERB
inlawrev-3683	1037	3	its	its	PRON
inlawrev-3683	1037	4	original	original	ADJ
inlawrev-3683	1037	5	tax	tax	NOUN
inlawrev-3683	1037	6	appeal	appeal	NOUN
inlawrev-3683	1037	7	on	on	ADP
inlawrev-3683	1037	8	january	january	PROPN
inlawrev-3683	1037	9	3	3	NUM
inlawrev-3683	1037	10	,	,	PUNCT
inlawrev-3683	1037	11	1997	1997	NUM
inlawrev-3683	1037	12	and	and	CCONJ
inlawrev-3683	1037	13	the	the	DET
inlawrev-3683	1037	14	tax	tax	NOUN
inlawrev-3683	1037	15	court	court	NOUN
inlawrev-3683	1037	16	remanded	remand	VERB
inlawrev-3683	1037	17	the	the	DET
inlawrev-3683	1037	18	claim	claim	NOUN
inlawrev-3683	1037	19	to	to	ADP
inlawrev-3683	1037	20	the	the	DET
inlawrev-3683	1037	21	state	state	NOUN
inlawrev-3683	1037	22	board	board	NOUN
inlawrev-3683	1037	23	for	for	ADP
inlawrev-3683	1037	24	further	further	ADJ
inlawrev-3683	1037	25	proceedings	proceeding	NOUN
inlawrev-3683	1037	26	.	.	PUNCT
inlawrev-3683	1038	1	at	at	ADP
inlawrev-3683	1038	2	a	a	DET
inlawrev-3683	1038	3	remand	remand	NOUN
inlawrev-3683	1038	4	hearing	hearing	NOUN
inlawrev-3683	1038	5	,	,	PUNCT
inlawrev-3683	1038	6	the	the	DET
inlawrev-3683	1038	7	state	state	NOUN
inlawrev-3683	1038	8	board	board	NOUN
inlawrev-3683	1038	9	reduced	reduce	VERB
inlawrev-3683	1038	10	the	the	DET
inlawrev-3683	1038	11	assessed	assessed	ADJ
inlawrev-3683	1038	12	value	value	NOUN
inlawrev-3683	1038	13	of	of	ADP
inlawrev-3683	1038	14	indian	indian	PROPN
inlawrev-3683	1038	15	's	's	PART
inlawrev-3683	1038	16	assessment	assessment	NOUN
inlawrev-3683	1038	17	to	to	ADP
inlawrev-3683	1038	18	$	$	SYM
inlawrev-3683	1038	19	686,430	686,430	NUM
inlawrev-3683	1038	20	.	.	PUNCT
inlawrev-3683	1039	1	indian	indian	PROPN
inlawrev-3683	1039	2	again	again	ADV
inlawrev-3683	1039	3	initiated	initiate	VERB
inlawrev-3683	1039	4	an	an	DET
inlawrev-3683	1039	5	original	original	ADJ
inlawrev-3683	1039	6	tax	tax	NOUN
inlawrev-3683	1039	7	appeal	appeal	NOUN
inlawrev-3683	1039	8	challenging	challenge	VERB
inlawrev-3683	1039	9	the	the	DET
inlawrev-3683	1039	10	state	state	NOUN
inlawrev-3683	1039	11	board	board	NOUN
inlawrev-3683	1039	12	's	's	PART
inlawrev-3683	1039	13	final	final	ADJ
inlawrev-3683	1039	14	determination.^^^	determination.^^^	PROPN
inlawrev-3683	1039	15	indian	indian	PROPN
inlawrev-3683	1039	16	alleges	allege	VERB
inlawrev-3683	1039	17	that	that	SCONJ
inlawrev-3683	1039	18	it	it	PRON
inlawrev-3683	1039	19	is	be	AUX
inlawrev-3683	1039	20	entitled	entitle	VERB
inlawrev-3683	1039	21	to	to	ADP
inlawrev-3683	1039	22	a	a	DET
inlawrev-3683	1039	23	70	70	NUM
inlawrev-3683	1039	24	%	%	NOUN
inlawrev-3683	1039	25	obsolescence	obsolescence	NOUN
inlawrev-3683	1039	26	adjustment	adjustment	NOUN
inlawrev-3683	1039	27	.	.	PUNCT
inlawrev-3683	1040	1	a	a	DET
inlawrev-3683	1040	2	taxpayer	taxpayer	NOUN
inlawrev-3683	1040	3	seeking	seek	VERB
inlawrev-3683	1040	4	an	an	DET
inlawrev-3683	1040	5	obsolescence	obsolescence	NOUN
inlawrev-3683	1040	6	adjustment	adjustment	NOUN
inlawrev-3683	1040	7	bears	bear	VERB
inlawrev-3683	1040	8	the	the	DET
inlawrev-3683	1040	9	burden	burden	NOUN
inlawrev-3683	1040	10	of	of	ADP
inlawrev-3683	1040	11	making	make	VERB
inlawrev-3683	1040	12	a	a	DET
inlawrev-3683	1040	13	two	two	NUM
inlawrev-3683	1040	14	-	-	PUNCT
inlawrev-3683	1040	15	pronged	pronged	ADJ
inlawrev-3683	1040	16	showing.^	showing.^	NOUN
inlawrev-3683	1040	17	"	"	PUNCT
inlawrev-3683	1040	18	first	first	ADV
inlawrev-3683	1040	19	,	,	PUNCT
inlawrev-3683	1040	20	the	the	DET
inlawrev-3683	1040	21	taxpayer	taxpayer	NOUN
inlawrev-3683	1040	22	is	be	AUX
inlawrev-3683	1040	23	required	require	VERB
inlawrev-3683	1040	24	to	to	PART
inlawrev-3683	1040	25	identify	identify	VERB
inlawrev-3683	1040	26	specific	specific	ADJ
inlawrev-3683	1040	27	factors	factor	NOUN
inlawrev-3683	1040	28	responsible	responsible	ADJ
inlawrev-3683	1040	29	for	for	ADP
inlawrev-3683	1040	30	a	a	DET
inlawrev-3683	1040	31	loss	loss	NOUN
inlawrev-3683	1040	32	of	of	ADP
inlawrev-3683	1040	33	value	value	NOUN
inlawrev-3683	1040	34	to	to	ADP
inlawrev-3683	1040	35	its	its	PRON
inlawrev-3683	1040	36	improvement	improvement	NOUN
inlawrev-3683	1040	37	,	,	PUNCT
inlawrev-3683	1040	38	and	and	CCONJ
inlawrev-3683	1040	39	second	second	ADJ
inlawrev-3683	1040	40	.	.	PUNCT
inlawrev-3683	1041	1	346	346	NUM
inlawrev-3683	1041	2	.	.	PUNCT
inlawrev-3683	1042	1	i	i	PRON
inlawrev-3683	1042	2	d.	d.	PROPN
inlawrev-3683	1042	3	347	347	NUM
inlawrev-3683	1042	4	.	.	PUNCT
inlawrev-3683	1043	1	i	i	PRON
inlawrev-3683	1043	2	d.	d.	PROPN
inlawrev-3683	1043	3	at	at	ADP
inlawrev-3683	1043	4	815	815	NUM
inlawrev-3683	1043	5	(	(	PUNCT
inlawrev-3683	1043	6	quoting	quote	VERB
inlawrev-3683	1043	7	pet'r	pet'r	PROPN
inlawrev-3683	1043	8	br	br	NOUN
inlawrev-3683	1043	9	.	.	PUNCT
inlawrev-3683	1044	1	at	at	ADP
inlawrev-3683	1044	2	2	2	NUM
inlawrev-3683	1044	3	)	)	PUNCT
inlawrev-3683	1044	4	.	.	PUNCT
inlawrev-3683	1045	1	348	348	NUM
inlawrev-3683	1045	2	.	.	PUNCT
inlawrev-3683	1046	1	i	i	PRON
inlawrev-3683	1046	2	d	d	PROPN
inlawrev-3683	1046	3	349	349	NUM
inlawrev-3683	1046	4	.	.	PUNCT
inlawrev-3683	1047	1	/c/.	/c/.	PROPN
inlawrev-3683	1048	1	at	at	ADP
inlawrev-3683	1048	2	816	816	NUM
inlawrev-3683	1048	3	.	.	PUNCT
inlawrev-3683	1049	1	350	350	NUM
inlawrev-3683	1049	2	.	.	X
inlawrev-3683	1050	1	791	791	NUM
inlawrev-3683	1050	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1050	3	286	286	NUM
inlawrev-3683	1050	4	(	(	PUNCT
inlawrev-3683	1050	5	ind	ind	NOUN
inlawrev-3683	1050	6	.	.	PUNCT
inlawrev-3683	1051	1	tax	tax	PROPN
inlawrev-3683	1052	1	ct	ct	PROPN
inlawrev-3683	1052	2	.	.	PROPN
inlawrev-3683	1052	3	2003	2003	NUM
inlawrev-3683	1052	4	)	)	PUNCT
inlawrev-3683	1052	5	.	.	PUNCT
inlawrev-3683	1053	1	351	351	NUM
inlawrev-3683	1053	2	.	.	PUNCT
inlawrev-3683	1054	1	i	i	PRON
inlawrev-3683	1054	2	d	d	PROPN
inlawrev-3683	1054	3	at	at	ADP
inlawrev-3683	1054	4	287	287	NUM
inlawrev-3683	1054	5	.	.	PUNCT
inlawrev-3683	1055	1	352	352	NUM
inlawrev-3683	1055	2	.	.	PUNCT
inlawrev-3683	1056	1	i	i	PRON
inlawrev-3683	1056	2	d	d	PROPN
inlawrev-3683	1056	3	at	at	ADP
inlawrev-3683	1056	4	288	288	NUM
inlawrev-3683	1056	5	.	.	PUNCT
inlawrev-3683	1057	1	353	353	NUM
inlawrev-3683	1057	2	.	.	PUNCT
inlawrev-3683	1058	1	mi^eeclarkv	mi^eeclarkv	PROPN
inlawrev-3683	1058	2	state	state	PROPN
inlawrev-3683	1058	3	bd	bd	PROPN
inlawrev-3683	1058	4	.	.	PROPN
inlawrev-3683	1058	5	oftax	oftax	PROPN
inlawrev-3683	1058	6	comm'rs	comm'rs	PROPN
inlawrev-3683	1058	7	,	,	PUNCT
inlawrev-3683	1058	8	694	694	NUM
inlawrev-3683	1058	9	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1058	10	1230	1230	NUM
inlawrev-3683	1058	11	,	,	PUNCT
inlawrev-3683	1058	12	1238	1238	NUM
inlawrev-3683	1058	13	(	(	PUNCT
inlawrev-3683	1058	14	ind	ind	NOUN
inlawrev-3683	1058	15	.	.	PUNCT
inlawrev-3683	1059	1	tax	tax	PROPN
inlawrev-3683	1059	2	ct	ct	PROPN
inlawrev-3683	1059	3	.	.	PROPN
inlawrev-3683	1059	4	1998	1998	NUM
inlawrev-3683	1059	5	)	)	PUNCT
inlawrev-3683	1059	6	.	.	PUNCT
inlawrev-3683	1060	1	1380	1380	NUM
inlawrev-3683	1060	2	indiana	indiana	PROPN
inlawrev-3683	1060	3	law	law	PROPN
inlawrev-3683	1060	4	review	review	NOUN
inlawrev-3683	1060	5	[	[	X
inlawrev-3683	1060	6	vol	vol	NOUN
inlawrev-3683	1060	7	.	.	PUNCT
inlawrev-3683	1061	1	37:1343	37:1343	NOUN
inlawrev-3683	1062	1	the	the	DET
inlawrev-3683	1062	2	taxpayer	taxpayer	NOUN
inlawrev-3683	1062	3	must	must	AUX
inlawrev-3683	1062	4	quantify	quantify	VERB
inlawrev-3683	1062	5	the	the	DET
inlawrev-3683	1062	6	amount	amount	NOUN
inlawrev-3683	1062	7	of	of	ADP
inlawrev-3683	1062	8	obsolescence	obsolescence	NOUN
inlawrev-3683	1062	9	to	to	PART
inlawrev-3683	1062	10	be	be	AUX
inlawrev-3683	1062	11	applied	apply	VERB
inlawrev-3683	1062	12	to	to	PART
inlawrev-3683	1062	13	counter	counter	VERB
inlawrev-3683	1062	14	the	the	DET
inlawrev-3683	1062	15	loss	loss	NOUN
inlawrev-3683	1062	16	of	of	ADP
inlawrev-3683	1062	17	value.^^	value.^^	NOUN
inlawrev-3683	1062	18	"	"	PUNCT
inlawrev-3683	1062	19	*	*	PUNCT
inlawrev-3683	1062	20	in	in	ADP
inlawrev-3683	1062	21	support	support	NOUN
inlawrev-3683	1062	22	of	of	ADP
inlawrev-3683	1062	23	its	its	PRON
inlawrev-3683	1062	24	claim	claim	NOUN
inlawrev-3683	1062	25	,	,	PUNCT
inlawrev-3683	1062	26	indian	indian	PROPN
inlawrev-3683	1062	27	submitted	submit	VERB
inlawrev-3683	1062	28	an	an	DET
inlawrev-3683	1062	29	"	"	PUNCT
inlawrev-3683	1062	30	assessment	assessment	NOUN
inlawrev-3683	1062	31	review	review	NOUN
inlawrev-3683	1062	32	and	and	CCONJ
inlawrev-3683	1062	33	analysis	analysis	NOUN
inlawrev-3683	1062	34	"	"	PUNCT
inlawrev-3683	1062	35	listing	list	VERB
inlawrev-3683	1062	36	a	a	DET
inlawrev-3683	1062	37	number	number	NOUN
inlawrev-3683	1062	38	offactors	offactor	NOUN
inlawrev-3683	1062	39	lacking	lack	VERB
inlawrev-3683	1062	40	in	in	ADP
inlawrev-3683	1062	41	its	its	PRON
inlawrev-3683	1062	42	improvement	improvement	NOUN
inlawrev-3683	1062	43	and	and	CCONJ
inlawrev-3683	1062	44	argued	argue	VERB
inlawrev-3683	1062	45	that	that	SCONJ
inlawrev-3683	1062	46	the	the	DET
inlawrev-3683	1062	47	lack	lack	NOUN
inlawrev-3683	1062	48	thereof	thereof	ADV
inlawrev-3683	1062	49	entitled	entitle	VERB
inlawrev-3683	1062	50	indian	indian	PROPN
inlawrev-3683	1062	51	to	to	ADP
inlawrev-3683	1062	52	an	an	DET
inlawrev-3683	1062	53	obsolescence	obsolescence	NOUN
inlawrev-3683	1062	54	adjustment	adjustment	NOUN
inlawrev-3683	1062	55	to	to	PART
inlawrev-3683	1062	56	account	account	VERB
inlawrev-3683	1062	57	for	for	ADP
inlawrev-3683	1062	58	an	an	DET
inlawrev-3683	1062	59	economic	economic	ADJ
inlawrev-3683	1062	60	disadvantage	disadvantage	NOUN
inlawrev-3683	1062	61	in	in	ADP
inlawrev-3683	1062	62	the	the	DET
inlawrev-3683	1062	63	market.*'^^	market.*'^^	NOUN
inlawrev-3683	1062	64	however	however	ADV
inlawrev-3683	1062	65	,	,	PUNCT
inlawrev-3683	1062	66	the	the	DET
inlawrev-3683	1062	67	tax	tax	NOUN
inlawrev-3683	1062	68	court	court	NOUN
inlawrev-3683	1062	69	disagreed	disagree	VERB
inlawrev-3683	1062	70	and	and	CCONJ
inlawrev-3683	1062	71	determined	determine	VERB
inlawrev-3683	1062	72	that	that	SCONJ
inlawrev-3683	1062	73	all	all	DET
inlawrev-3683	1062	74	indian	indian	PROPN
inlawrev-3683	1062	75	had	have	AUX
inlawrev-3683	1062	76	done	do	VERB
inlawrev-3683	1062	77	was	be	AUX
inlawrev-3683	1062	78	provide	provide	VERB
inlawrev-3683	1062	79	the	the	DET
inlawrev-3683	1062	80	state	state	NOUN
inlawrev-3683	1062	81	board	board	NOUN
inlawrev-3683	1062	82	with	with	ADP
inlawrev-3683	1062	83	a	a	DET
inlawrev-3683	1062	84	list	list	NOUN
inlawrev-3683	1062	85	of	of	ADP
inlawrev-3683	1062	86	possible	possible	ADJ
inlawrev-3683	1062	87	causes	cause	NOUN
inlawrev-3683	1062	88	for	for	ADP
inlawrev-3683	1062	89	obsolescence	obsolescence	NOUN
inlawrev-3683	1062	90	with	with	ADP
inlawrev-3683	1062	91	no	no	DET
inlawrev-3683	1062	92	sound	sound	ADJ
inlawrev-3683	1062	93	calculations	calculation	NOUN
inlawrev-3683	1062	94	to	to	PART
inlawrev-3683	1062	95	determine	determine	VERB
inlawrev-3683	1062	96	the	the	DET
inlawrev-3683	1062	97	true	true	ADJ
inlawrev-3683	1062	98	impact	impact	NOUN
inlawrev-3683	1062	99	of	of	ADP
inlawrev-3683	1062	100	these	these	DET
inlawrev-3683	1062	101	disparities	disparity	NOUN
inlawrev-3683	1062	102	upon	upon	SCONJ
inlawrev-3683	1062	103	its	its	PRON
inlawrev-3683	1062	104	property	property	NOUN
inlawrev-3683	1062	105	.	.	PUNCT
inlawrev-3683	1063	1	thus	thus	ADV
inlawrev-3683	1063	2	,	,	PUNCT
inlawrev-3683	1063	3	the	the	DET
inlawrev-3683	1063	4	tax	tax	NOUN
inlawrev-3683	1063	5	court	court	NOUN
inlawrev-3683	1063	6	determined	determine	VERB
inlawrev-3683	1063	7	that	that	SCONJ
inlawrev-3683	1063	8	indian	indian	PROPN
inlawrev-3683	1063	9	failed	fail	VERB
inlawrev-3683	1063	10	to	to	PART
inlawrev-3683	1063	11	carry	carry	VERB
inlawrev-3683	1063	12	its	its	PRON
inlawrev-3683	1063	13	burden	burden	NOUN
inlawrev-3683	1063	14	of	of	ADP
inlawrev-3683	1063	15	establishing	establish	VERB
inlawrev-3683	1063	16	and	and	CCONJ
inlawrev-3683	1063	17	explaining	explain	VERB
inlawrev-3683	1063	18	its	its	PRON
inlawrev-3683	1063	19	actual	actual	ADJ
inlawrev-3683	1063	20	loss	loss	NOUN
inlawrev-3683	1063	21	of	of	ADP
inlawrev-3683	1063	22	value	value	NOUN
inlawrev-3683	1063	23	and	and	CCONJ
inlawrev-3683	1063	24	was	be	AUX
inlawrev-3683	1063	25	not	not	PART
inlawrev-3683	1063	26	entitled	entitle	VERB
inlawrev-3683	1063	27	to	to	ADP
inlawrev-3683	1063	28	a	a	DET
inlawrev-3683	1063	29	70	70	NUM
inlawrev-3683	1063	30	%	%	NOUN
inlawrev-3683	1063	31	obsolescence	obsolescence	NOUN
inlawrev-3683	1063	32	adjustment.^^^	adjustment.^^^	PROPN
inlawrev-3683	1063	33	indian	indian	PROPN
inlawrev-3683	1063	34	also	also	ADV
inlawrev-3683	1063	35	claimed	claim	VERB
inlawrev-3683	1063	36	that	that	SCONJ
inlawrev-3683	1063	37	the	the	DET
inlawrev-3683	1063	38	state	state	NOUN
inlawrev-3683	1063	39	board	board	NOUN
inlawrev-3683	1063	40	erred	err	VERB
inlawrev-3683	1063	41	in	in	ADP
inlawrev-3683	1063	42	assessing	assess	VERB
inlawrev-3683	1063	43	a	a	DET
inlawrev-3683	1063	44	grade	grade	NOUN
inlawrev-3683	1063	45	to	to	ADP
inlawrev-3683	1063	46	all	all	DET
inlawrev-3683	1063	47	parts	part	NOUN
inlawrev-3683	1063	48	of	of	ADP
inlawrev-3683	1063	49	indian	indian	PROPN
inlawrev-3683	1063	50	's	's	PART
inlawrev-3683	1063	51	property	property	NOUN
inlawrev-3683	1063	52	,	,	PUNCT
inlawrev-3683	1063	53	and	and	CCONJ
inlawrev-3683	1063	54	as	as	ADP
inlawrev-3683	1063	55	such	such	ADJ
inlawrev-3683	1063	56	,	,	PUNCT
inlawrev-3683	1063	57	indian	indian	PROPN
inlawrev-3683	1063	58	was	be	AUX
inlawrev-3683	1063	59	entitled	entitle	VERB
inlawrev-3683	1063	60	to	to	ADP
inlawrev-3683	1063	61	a	a	DET
inlawrev-3683	1063	62	grade	grade	NOUN
inlawrev-3683	1063	63	reduction.^^^	reduction.^^^	PROPN
inlawrev-3683	1063	64	however	however	ADV
inlawrev-3683	1063	65	,	,	PUNCT
inlawrev-3683	1063	66	the	the	DET
inlawrev-3683	1063	67	tax	tax	NOUN
inlawrev-3683	1063	68	court	court	NOUN
inlawrev-3683	1063	69	determined	determine	VERB
inlawrev-3683	1063	70	that	that	SCONJ
inlawrev-3683	1063	71	indian	indian	PROPN
inlawrev-3683	1063	72	's	's	PART
inlawrev-3683	1063	73	evidence	evidence	NOUN
inlawrev-3683	1063	74	of	of	ADP
inlawrev-3683	1063	75	the	the	DET
inlawrev-3683	1063	76	error	error	NOUN
inlawrev-3683	1063	77	in	in	ADP
inlawrev-3683	1063	78	grade	grade	NOUN
inlawrev-3683	1063	79	assessment	assessment	NOUN
inlawrev-3683	1063	80	were	be	AUX
inlawrev-3683	1063	81	nothing	nothing	PRON
inlawrev-3683	1063	82	more	more	ADJ
inlawrev-3683	1063	83	than	than	ADP
inlawrev-3683	1063	84	conclusory	conclusory	ADJ
inlawrev-3683	1063	85	statements	statement	NOUN
inlawrev-3683	1063	86	,	,	PUNCT
inlawrev-3683	1063	87	and	and	CCONJ
inlawrev-3683	1063	88	without	without	ADP
inlawrev-3683	1063	89	more	more	ADV
inlawrev-3683	1063	90	probative	probative	ADJ
inlawrev-3683	1063	91	evidence	evidence	NOUN
inlawrev-3683	1063	92	of	of	ADP
inlawrev-3683	1063	93	how	how	SCONJ
inlawrev-3683	1063	94	indian	indian	PROPN
inlawrev-3683	1063	95	calculated	calculate	VERB
inlawrev-3683	1063	96	its	its	PRON
inlawrev-3683	1063	97	reduced	reduced	ADJ
inlawrev-3683	1063	98	grade	grade	NOUN
inlawrev-3683	1063	99	assessments	assessment	NOUN
inlawrev-3683	1063	100	and	and	CCONJ
inlawrev-3683	1063	101	without	without	ADP
inlawrev-3683	1063	102	evidence	evidence	NOUN
inlawrev-3683	1063	103	of	of	ADP
inlawrev-3683	1063	104	how	how	SCONJ
inlawrev-3683	1063	105	indian	indian	ADJ
inlawrev-3683	1063	106	's	's	PART
inlawrev-3683	1063	107	calculation	calculation	NOUN
inlawrev-3683	1063	108	differs	differ	VERB
inlawrev-3683	1063	109	from	from	ADP
inlawrev-3683	1063	110	the	the	DET
inlawrev-3683	1063	111	state	state	NOUN
inlawrev-3683	1063	112	board	board	NOUN
inlawrev-3683	1063	113	's	's	PART
inlawrev-3683	1063	114	calculation	calculation	NOUN
inlawrev-3683	1063	115	,	,	PUNCT
inlawrev-3683	1063	116	indian	indian	PROPN
inlawrev-3683	1063	117	had	have	AUX
inlawrev-3683	1063	118	not	not	PART
inlawrev-3683	1063	119	carried	carry	VERB
inlawrev-3683	1063	120	its	its	PRON
inlawrev-3683	1063	121	burden	burden	NOUN
inlawrev-3683	1063	122	of	of	ADP
inlawrev-3683	1063	123	proof.^^^	proof.^^^	PROPN
inlawrev-3683	1063	124	thus	thus	ADV
inlawrev-3683	1063	125	,	,	PUNCT
inlawrev-3683	1063	126	the	the	DET
inlawrev-3683	1063	127	tax	tax	NOUN
inlawrev-3683	1063	128	court	court	NOUN
inlawrev-3683	1063	129	denied	deny	VERB
inlawrev-3683	1063	130	indian	indian	PROPN
inlawrev-3683	1063	131	's	's	PART
inlawrev-3683	1063	132	claim	claim	NOUN
inlawrev-3683	1063	133	for	for	ADP
inlawrev-3683	1063	134	a	a	DET
inlawrev-3683	1063	135	reduction	reduction	NOUN
inlawrev-3683	1063	136	in	in	ADP
inlawrev-3683	1063	137	grade	grade	NOUN
inlawrev-3683	1063	138	.	.	PUNCT
inlawrev-3683	1064	1	finally	finally	ADV
inlawrev-3683	1064	2	,	,	PUNCT
inlawrev-3683	1064	3	indian	indian	PROPN
inlawrev-3683	1064	4	argued	argue	VERB
inlawrev-3683	1064	5	that	that	SCONJ
inlawrev-3683	1064	6	its	its	PRON
inlawrev-3683	1064	7	land	land	NOUN
inlawrev-3683	1064	8	had	have	AUX
inlawrev-3683	1064	9	been	be	AUX
inlawrev-3683	1064	10	valued	value	VERB
inlawrev-3683	1064	11	improperly	improperly	ADV
inlawrev-3683	1064	12	in	in	ADP
inlawrev-3683	1064	13	comparison	comparison	NOUN
inlawrev-3683	1064	14	to	to	ADP
inlawrev-3683	1064	15	other	other	ADJ
inlawrev-3683	1064	16	similarly	similarly	ADV
inlawrev-3683	1064	17	situated	situate	VERB
inlawrev-3683	1064	18	properties	property	NOUN
inlawrev-3683	1064	19	in	in	ADP
inlawrev-3683	1064	20	vanderburgh	vanderburgh	PROPN
inlawrev-3683	1064	21	county.^^^	county.^^^	PROPN
inlawrev-3683	1064	22	the	the	DET
inlawrev-3683	1064	23	tax	tax	NOUN
inlawrev-3683	1064	24	court	court	NOUN
inlawrev-3683	1064	25	disagreed	disagree	VERB
inlawrev-3683	1064	26	and	and	CCONJ
inlawrev-3683	1064	27	determined	determine	VERB
inlawrev-3683	1064	28	that	that	SCONJ
inlawrev-3683	1064	29	in	in	ADP
inlawrev-3683	1064	30	a	a	DET
inlawrev-3683	1064	31	challenge	challenge	NOUN
inlawrev-3683	1064	32	of	of	ADP
inlawrev-3683	1064	33	land	land	NOUN
inlawrev-3683	1064	34	valuation	valuation	NOUN
inlawrev-3683	1064	35	the	the	DET
inlawrev-3683	1064	36	taxpayer	taxpayer	NOUN
inlawrev-3683	1064	37	is	be	AUX
inlawrev-3683	1064	38	required	require	VERB
inlawrev-3683	1064	39	to	to	PART
inlawrev-3683	1064	40	submit	submit	VERB
inlawrev-3683	1064	41	a	a	DET
inlawrev-3683	1064	42	copy	copy	NOUN
inlawrev-3683	1064	43	of	of	ADP
inlawrev-3683	1064	44	the	the	DET
inlawrev-3683	1064	45	land	land	NOUN
inlawrev-3683	1064	46	order	order	NOUN
inlawrev-3683	1064	47	from	from	ADP
inlawrev-3683	1064	48	which	which	PRON
inlawrev-3683	1064	49	the	the	DET
inlawrev-3683	1064	50	subject	subject	ADJ
inlawrev-3683	1064	51	property	property	NOUN
inlawrev-3683	1064	52	was	be	AUX
inlawrev-3683	1064	53	assessed.^^	assessed.^^	NOUN
inlawrev-3683	1064	54	°	°	NOUN
inlawrev-3683	1064	55	having	having	AUX
inlawrev-3683	1064	56	failed	fail	VERB
inlawrev-3683	1064	57	to	to	PART
inlawrev-3683	1064	58	provide	provide	VERB
inlawrev-3683	1064	59	the	the	DET
inlawrev-3683	1064	60	tax	tax	NOUN
inlawrev-3683	1064	61	court	court	NOUN
inlawrev-3683	1064	62	with	with	ADP
inlawrev-3683	1064	63	such	such	ADJ
inlawrev-3683	1064	64	copy	copy	NOUN
inlawrev-3683	1064	65	,	,	PUNCT
inlawrev-3683	1064	66	the	the	DET
inlawrev-3683	1064	67	tax	tax	NOUN
inlawrev-3683	1064	68	court	court	NOUN
inlawrev-3683	1064	69	denied	deny	VERB
inlawrev-3683	1064	70	indian	indian	PROPN
inlawrev-3683	1064	71	's	's	PART
inlawrev-3683	1064	72	request	request	NOUN
inlawrev-3683	1064	73	for	for	ADP
inlawrev-3683	1064	74	relief	relief	NOUN
inlawrev-3683	1064	75	and	and	CCONJ
inlawrev-3683	1064	76	affirmed	affirm	VERB
inlawrev-3683	1064	77	the	the	DET
inlawrev-3683	1064	78	state	state	PROPN
inlawrev-3683	1064	79	board	board	NOUN
inlawrev-3683	1064	80	's	's	PART
inlawrev-3683	1064	81	final	final	ADJ
inlawrev-3683	1064	82	determination.^^	determination.^^	NOUN
inlawrev-3683	1064	83	'	'	PUNCT
inlawrev-3683	1064	84	14	14	NUM
inlawrev-3683	1064	85	.	.	PUNCT
inlawrev-3683	1065	1	osolo	osolo	PROPN
inlawrev-3683	1065	2	township	township	PROPN
inlawrev-3683	1065	3	v.	v.	PROPN
inlawrev-3683	1065	4	elkhart	elkhart	PROPN
inlawrev-3683	1065	5	maple	maple	PROPN
inlawrev-3683	1065	6	lane	lane	PROPN
inlawrev-3683	1065	7	associates	associates	PROPN
inlawrev-3683	1065	8	lp	lp	PROPN
inlawrev-3683	1065	9	.	.	PUNCT
inlawrev-3683	1065	10	^^^—maple	^^^—maple	PUNCT
inlawrev-3683	1066	1	lane	lane	PROPN
inlawrev-3683	1066	2	is	be	AUX
inlawrev-3683	1066	3	the	the	DET
inlawrev-3683	1066	4	owner	owner	NOUN
inlawrev-3683	1066	5	of	of	ADP
inlawrev-3683	1066	6	a	a	DET
inlawrev-3683	1066	7	seventy	seventy	NUM
inlawrev-3683	1066	8	-	-	PUNCT
inlawrev-3683	1066	9	seven	seven	NUM
inlawrev-3683	1066	10	building	building	NOUN
inlawrev-3683	1066	11	apartment	apartment	NOUN
inlawrev-3683	1066	12	complex	complex	NOUN
inlawrev-3683	1066	13	named	name	VERB
inlawrev-3683	1066	14	maple	maple	NOUN
inlawrev-3683	1066	15	lane	lane	NOUN
inlawrev-3683	1066	16	in	in	ADP
inlawrev-3683	1066	17	the	the	DET
inlawrev-3683	1066	18	woods	wood	NOUN
inlawrev-3683	1066	19	,	,	PUNCT
inlawrev-3683	1066	20	located	locate	VERB
inlawrev-3683	1066	21	in	in	ADP
inlawrev-3683	1066	22	osolo	osolo	PROPN
inlawrev-3683	1066	23	township	township	NOUN
inlawrev-3683	1066	24	,	,	PUNCT
inlawrev-3683	1066	25	elkhart	elkhart	PROPN
inlawrev-3683	1066	26	county	county	PROPN
inlawrev-3683	1066	27	,	,	PUNCT
inlawrev-3683	1066	28	indiana	indiana	PROPN
inlawrev-3683	1066	29	.	.	PUNCT
inlawrev-3683	1067	1	maple	maple	PROPN
inlawrev-3683	1067	2	lane	lane	PROPN
inlawrev-3683	1067	3	filed	file	VERB
inlawrev-3683	1067	4	three	three	NUM
inlawrev-3683	1067	5	form	form	NOUN
inlawrev-3683	1067	6	131	131	NUM
inlawrev-3683	1067	7	petitions	petition	NOUN
inlawrev-3683	1067	8	for	for	ADP
inlawrev-3683	1067	9	review	review	NOUN
inlawrev-3683	1067	10	of	of	ADP
inlawrev-3683	1067	11	assessment	assessment	NOUN
inlawrev-3683	1067	12	challenging	challenge	VERB
inlawrev-3683	1067	13	its	its	PRON
inlawrev-3683	1067	14	2001	2001	NUM
inlawrev-3683	1067	15	assessment	assessment	NOUN
inlawrev-3683	1067	16	.	.	PUNCT
inlawrev-3683	1068	1	in	in	ADP
inlawrev-3683	1068	2	each	each	PRON
inlawrev-3683	1068	3	of	of	ADP
inlawrev-3683	1068	4	the	the	DET
inlawrev-3683	1068	5	three	three	NUM
inlawrev-3683	1068	6	petitions	petition	NOUN
inlawrev-3683	1068	7	.	.	PUNCT
inlawrev-3683	1069	1	maple	maple	PROPN
inlawrev-3683	1069	2	lane	lane	PROPN
inlawrev-3683	1069	3	claimed	claim	VERB
inlawrev-3683	1069	4	that	that	SCONJ
inlawrev-3683	1069	5	the	the	DET
inlawrev-3683	1069	6	elkhart	elkhart	PROPN
inlawrev-3683	1069	7	property	property	PROPN
inlawrev-3683	1069	8	tax	tax	NOUN
inlawrev-3683	1069	9	assessment	assessment	NOUN
inlawrev-3683	1069	10	board	board	NOUN
inlawrev-3683	1069	11	of	of	ADP
inlawrev-3683	1069	12	appeals	appeal	NOUN
inlawrev-3683	1069	13	had	have	AUX
inlawrev-3683	1069	14	improperly	improperly	ADV
inlawrev-3683	1069	15	classified	classify	VERB
inlawrev-3683	1069	16	the	the	DET
inlawrev-3683	1069	17	wooded	woode	VERB
inlawrev-3683	1069	18	areas	area	NOUN
inlawrev-3683	1069	19	located	locate	VERB
inlawrev-3683	1069	20	between	between	ADP
inlawrev-3683	1069	21	apartment	apartment	NOUN
inlawrev-3683	1069	22	buildings	building	NOUN
inlawrev-3683	1069	23	and	and	CCONJ
inlawrev-3683	1069	24	parking	parking	NOUN
inlawrev-3683	1069	25	lots	lot	NOUN
inlawrev-3683	1069	26	as	as	ADP
inlawrev-3683	1069	27	"	"	PUNCT
inlawrev-3683	1069	28	primary	primary	ADJ
inlawrev-3683	1069	29	"	"	PUNCT
inlawrev-3683	1069	30	lands.^^^	lands.^^^	PROPN
inlawrev-3683	1069	31	after	after	ADP
inlawrev-3683	1069	32	a	a	DET
inlawrev-3683	1069	33	hearing	hearing	NOUN
inlawrev-3683	1069	34	on	on	ADP
inlawrev-3683	1069	35	the	the	DET
inlawrev-3683	1069	36	matter	matter	NOUN
inlawrev-3683	1069	37	,	,	PUNCT
inlawrev-3683	1069	38	the	the	DET
inlawrev-3683	1069	39	indiana	indiana	PROPN
inlawrev-3683	1069	40	board	board	PROPN
inlawrev-3683	1069	41	issued	issue	VERB
inlawrev-3683	1069	42	a	a	DET
inlawrev-3683	1069	43	final	final	ADJ
inlawrev-3683	1069	44	determination	determination	NOUN
inlawrev-3683	1069	45	reclassifying	reclassify	VERB
inlawrev-3683	1069	46	maple	maple	NOUN
inlawrev-3683	1069	47	lane	lane	NOUN
inlawrev-3683	1069	48	's	's	PART
inlawrev-3683	1069	49	wooded	woode	VERB
inlawrev-3683	1069	50	areas	area	NOUN
inlawrev-3683	1069	51	as	as	ADP
inlawrev-3683	1069	52	"	"	PUNCT
inlawrev-3683	1069	53	usable	usable	ADJ
inlawrev-3683	1069	54	undeveloped	undeveloped	ADJ
inlawrev-3683	1069	55	.	.	PUNCT
inlawrev-3683	1070	1	"^^'^	"^^'^	PROPN
inlawrev-3683	1070	2	the	the	DET
inlawrev-3683	1070	3	osolo	osolo	PROPN
inlawrev-3683	1070	4	township	township	NOUN
inlawrev-3683	1070	5	assessor	assessor	NOUN
inlawrev-3683	1070	6	appealed	appeal	VERB
inlawrev-3683	1070	7	the	the	DET
inlawrev-3683	1070	8	indiana	indiana	PROPN
inlawrev-3683	1070	9	board	board	PROPN
inlawrev-3683	1070	10	's	's	PART
inlawrev-3683	1070	11	354	354	NUM
inlawrev-3683	1070	12	.	.	PUNCT
inlawrev-3683	1071	1	i	i	PRON
inlawrev-3683	1071	2	d.	d.	PROPN
inlawrev-3683	1071	3	355	355	NUM
inlawrev-3683	1071	4	.	.	PUNCT
inlawrev-3683	1072	1	i	i	PRON
inlawrev-3683	1072	2	d.	d.	PROPN
inlawrev-3683	1072	3	356	356	NUM
inlawrev-3683	1072	4	.	.	PUNCT
inlawrev-3683	1073	1	i	i	PRON
inlawrev-3683	1073	2	d	d	PROPN
inlawrev-3683	1073	3	at	at	ADP
inlawrev-3683	1073	4	290	290	NUM
inlawrev-3683	1073	5	.	.	PUNCT
inlawrev-3683	1073	6	357	357	NUM
inlawrev-3683	1073	7	.	.	PUNCT
inlawrev-3683	1074	1	i	i	PRON
inlawrev-3683	1074	2	d	d	PROPN
inlawrev-3683	1074	3	at	at	ADP
inlawrev-3683	1074	4	291	291	NUM
inlawrev-3683	1074	5	.	.	PUNCT
inlawrev-3683	1075	1	358	358	NUM
inlawrev-3683	1075	2	.	.	PUNCT
inlawrev-3683	1076	1	i	i	PRON
inlawrev-3683	1076	2	d	d	PROPN
inlawrev-3683	1076	3	359	359	NUM
inlawrev-3683	1076	4	.	.	PUNCT
inlawrev-3683	1077	1	i	i	PRON
inlawrev-3683	1077	2	d	d	PROPN
inlawrev-3683	1077	3	at	at	ADP
inlawrev-3683	1077	4	292	292	NUM
inlawrev-3683	1077	5	.	.	PUNCT
inlawrev-3683	1078	1	360	360	NUM
inlawrev-3683	1078	2	.	.	PUNCT
inlawrev-3683	1079	1	i	i	PRON
inlawrev-3683	1079	2	d	d	NOUN
inlawrev-3683	1079	3	361	361	NUM
inlawrev-3683	1079	4	.	.	PUNCT
inlawrev-3683	1080	1	i	i	PRON
inlawrev-3683	1080	2	d	d	PROPN
inlawrev-3683	1080	3	362	362	NUM
inlawrev-3683	1080	4	.	.	PUNCT
inlawrev-3683	1081	1	789	789	NUM
inlawrev-3683	1081	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1081	3	109	109	NUM
inlawrev-3683	1081	4	(	(	PUNCT
inlawrev-3683	1081	5	ind	ind	NOUN
inlawrev-3683	1081	6	.	.	PUNCT
inlawrev-3683	1082	1	tax	tax	PROPN
inlawrev-3683	1082	2	ct	ct	PROPN
inlawrev-3683	1082	3	.	.	PROPN
inlawrev-3683	1082	4	2003	2003	NUM
inlawrev-3683	1082	5	)	)	PUNCT
inlawrev-3683	1082	6	.	.	PUNCT
inlawrev-3683	1083	1	363	363	NUM
inlawrev-3683	1083	2	.	.	PUNCT
inlawrev-3683	1084	1	i	i	PRON
inlawrev-3683	1084	2	d	d	PROPN
inlawrev-3683	1084	3	at	at	ADP
inlawrev-3683	1084	4	110	110	NUM
inlawrev-3683	1084	5	.	.	PUNCT
inlawrev-3683	1084	6	364	364	NUM
inlawrev-3683	1084	7	.	.	PUNCT
inlawrev-3683	1085	1	i	i	PRON
inlawrev-3683	1085	2	d	d	PROPN
inlawrev-3683	1085	3	at	at	ADP
inlawrev-3683	1085	4	111	111	NUM
inlawrev-3683	1085	5	.	.	PUNCT
inlawrev-3683	1086	1	2004	2004	NUM
inlawrev-3683	1086	2	]	]	PUNCT
inlawrev-3683	1086	3	taxation	taxation	NOUN
inlawrev-3683	1086	4	1381	1381	NUM
inlawrev-3683	1086	5	final	final	ADJ
inlawrev-3683	1086	6	determination	determination	NOUN
inlawrev-3683	1086	7	claiming	claim	VERB
inlawrev-3683	1086	8	that	that	SCONJ
inlawrev-3683	1086	9	,	,	PUNCT
inlawrev-3683	1086	10	pursuant	pursuant	ADJ
inlawrev-3683	1086	11	to	to	ADP
inlawrev-3683	1086	12	the	the	DET
inlawrev-3683	1086	13	regulations	regulation	NOUN
inlawrev-3683	1086	14	,	,	PUNCT
inlawrev-3683	1086	15	maple	maple	PROPN
inlawrev-3683	1086	16	lane	lane	NOUN
inlawrev-3683	1086	17	's	's	PART
inlawrev-3683	1086	18	wooded	woode	VERB
inlawrev-3683	1086	19	areas	area	NOUN
inlawrev-3683	1086	20	are	be	AUX
inlawrev-3683	1086	21	"	"	PUNCT
inlawrev-3683	1086	22	necessary	necessary	ADJ
inlawrev-3683	1086	23	support	support	NOUN
inlawrev-3683	1086	24	land	land	NOUN
inlawrev-3683	1086	25	"	"	PUNCT
inlawrev-3683	1086	26	,	,	PUNCT
inlawrev-3683	1086	27	and	and	CCONJ
inlawrev-3683	1086	28	therefore	therefore	ADV
inlawrev-3683	1086	29	,	,	PUNCT
inlawrev-3683	1086	30	should	should	AUX
inlawrev-3683	1086	31	be	be	AUX
inlawrev-3683	1086	32	classified	classify	VERB
inlawrev-3683	1086	33	as	as	ADP
inlawrev-3683	1086	34	"	"	PUNCT
inlawrev-3683	1086	35	primary	primary	ADJ
inlawrev-3683	1086	36	lands	land	NOUN
inlawrev-3683	1086	37	.	.	PUNCT
inlawrev-3683	1086	38	"^^^	"^^^	PUNCT
inlawrev-3683	1087	1	the	the	DET
inlawrev-3683	1087	2	osolo	osolo	NOUN
inlawrev-3683	1087	3	assessor	assessor	NOUN
inlawrev-3683	1087	4	's	's	PART
inlawrev-3683	1087	5	argument	argument	NOUN
inlawrev-3683	1087	6	is	be	AUX
inlawrev-3683	1087	7	essentially	essentially	ADV
inlawrev-3683	1087	8	that	that	SCONJ
inlawrev-3683	1087	9	,	,	PUNCT
inlawrev-3683	1087	10	without	without	ADP
inlawrev-3683	1087	11	the	the	DET
inlawrev-3683	1087	12	wooded	woode	VERB
inlawrev-3683	1087	13	lots	lot	NOUN
inlawrev-3683	1087	14	,	,	PUNCT
inlawrev-3683	1087	15	maple	maple	NOUN
inlawrev-3683	1087	16	lane	lane	NOUN
inlawrev-3683	1087	17	could	could	AUX
inlawrev-3683	1087	18	not	not	PART
inlawrev-3683	1087	19	be	be	AUX
inlawrev-3683	1087	20	"	"	PUNCT
inlawrev-3683	1087	21	maple	maple	NOUN
inlawrev-3683	1087	22	lane	lane	NOUN
inlawrev-3683	1087	23	in	in	ADP
inlawrev-3683	1087	24	the	the	DET
inlawrev-3683	1087	25	woods	wood	NOUN
inlawrev-3683	1087	26	"	"	PUNCT
inlawrev-3683	1087	27	and	and	CCONJ
inlawrev-3683	1087	28	would	would	AUX
inlawrev-3683	1087	29	not	not	PART
inlawrev-3683	1087	30	have	have	VERB
inlawrev-3683	1087	31	the	the	DET
inlawrev-3683	1087	32	same	same	ADJ
inlawrev-3683	1087	33	desirability	desirability	NOUN
inlawrev-3683	1087	34	to	to	ADP
inlawrev-3683	1087	35	its	its	PRON
inlawrev-3683	1087	36	inhabitants	inhabitant	NOUN
inlawrev-3683	1087	37	.	.	PUNCT
inlawrev-3683	1088	1	in	in	ADP
inlawrev-3683	1088	2	interpreting	interpret	VERB
inlawrev-3683	1088	3	the	the	DET
inlawrev-3683	1088	4	regulatory	regulatory	ADJ
inlawrev-3683	1088	5	meaning	meaning	NOUN
inlawrev-3683	1088	6	of	of	ADP
inlawrev-3683	1088	7	the	the	DET
inlawrev-3683	1088	8	term	term	NOUN
inlawrev-3683	1088	9	"	"	PUNCT
inlawrev-3683	1088	10	necessary	necessary	ADJ
inlawrev-3683	1088	11	support	support	NOUN
inlawrev-3683	1088	12	land	land	NOUN
inlawrev-3683	1088	13	,	,	PUNCT
inlawrev-3683	1088	14	"	"	PUNCT
inlawrev-3683	1088	15	the	the	DET
inlawrev-3683	1088	16	tax	tax	NOUN
inlawrev-3683	1088	17	court	court	NOUN
inlawrev-3683	1088	18	stated	state	VERB
inlawrev-3683	1088	19	that	that	SCONJ
inlawrev-3683	1088	20	the	the	DET
inlawrev-3683	1088	21	phrase	phrase	NOUN
inlawrev-3683	1088	22	is	be	AUX
inlawrev-3683	1088	23	to	to	PART
inlawrev-3683	1088	24	be	be	AUX
inlawrev-3683	1088	25	given	give	VERB
inlawrev-3683	1088	26	its	its	PRON
inlawrev-3683	1088	27	plain	plain	ADJ
inlawrev-3683	1088	28	,	,	PUNCT
inlawrev-3683	1088	29	ordinary	ordinary	ADJ
inlawrev-3683	1088	30	,	,	PUNCT
inlawrev-3683	1088	31	and	and	CCONJ
inlawrev-3683	1088	32	usual	usual	ADJ
inlawrev-3683	1088	33	meaning	meaning	NOUN
inlawrev-3683	1088	34	as	as	SCONJ
inlawrev-3683	1088	35	presented	present	VERB
inlawrev-3683	1088	36	in	in	ADP
inlawrev-3683	1088	37	the	the	DET
inlawrev-3683	1088	38	dictionary.^^^	dictionary.^^^	PROPN
inlawrev-3683	1088	39	thus	thus	ADV
inlawrev-3683	1088	40	,	,	PUNCT
inlawrev-3683	1088	41	the	the	DET
inlawrev-3683	1088	42	tax	tax	NOUN
inlawrev-3683	1088	43	court	court	NOUN
inlawrev-3683	1088	44	determined	determine	VERB
inlawrev-3683	1088	45	that	that	SCONJ
inlawrev-3683	1088	46	the	the	DET
inlawrev-3683	1088	47	term	term	NOUN
inlawrev-3683	1088	48	"	"	PUNCT
inlawrev-3683	1088	49	necessary	necessary	ADJ
inlawrev-3683	1088	50	"	"	PUNCT
inlawrev-3683	1088	51	was	be	AUX
inlawrev-3683	1088	52	defined	define	VERB
inlawrev-3683	1088	53	to	to	PART
inlawrev-3683	1088	54	mean	mean	VERB
inlawrev-3683	1088	55	"	"	PUNCT
inlawrev-3683	1088	56	that	that	PRON
inlawrev-3683	1088	57	[	[	X
inlawrev-3683	1088	58	which	which	PRON
inlawrev-3683	1088	59	]	]	PUNCT
inlawrev-3683	1088	60	can	can	AUX
inlawrev-3683	1088	61	not	not	PART
inlawrev-3683	1088	62	be	be	AUX
inlawrev-3683	1088	63	done	do	VERB
inlawrev-3683	1088	64	without	without	ADP
inlawrev-3683	1088	65	.	.	PUNCT
inlawrev-3683	1088	66	.	.	PUNCT
inlawrev-3683	1088	67	.	.	PUNCT
inlawrev-3683	1089	1	absolutely	absolutely	ADV
inlawrev-3683	1089	2	required	require	VERB
inlawrev-3683	1089	3	:	:	PUNCT
inlawrev-3683	1089	4	essential	essential	ADJ
inlawrev-3683	1089	5	,	,	PUNCT
inlawrev-3683	1089	6	indispensable	indispensable	ADJ
inlawrev-3683	1089	7	.	.	PUNCT
inlawrev-3683	1089	8	"^^^	"^^^	PUNCT
inlawrev-3683	1090	1	the	the	DET
inlawrev-3683	1090	2	term	term	NOUN
inlawrev-3683	1090	3	"	"	PUNCT
inlawrev-3683	1090	4	support	support	NOUN
inlawrev-3683	1090	5	"	"	PUNCT
inlawrev-3683	1090	6	was	be	AUX
inlawrev-3683	1090	7	defined	define	VERB
inlawrev-3683	1090	8	to	to	PART
inlawrev-3683	1090	9	mean	mean	VERB
inlawrev-3683	1090	10	"	"	PUNCT
inlawrev-3683	1090	11	a	a	DET
inlawrev-3683	1090	12	means	means	NOUN
inlawrev-3683	1090	13	of	of	ADP
inlawrev-3683	1090	14	livelihood	livelihood	NOUN
inlawrev-3683	1090	15	,	,	PUNCT
inlawrev-3683	1090	16	sustenance	sustenance	NOUN
inlawrev-3683	1090	17	,	,	PUNCT
inlawrev-3683	1090	18	or	or	CCONJ
inlawrev-3683	1090	19	existence	existence	NOUN
inlawrev-3683	1090	20	.	.	PUNCT
inlawrev-3683	1090	21	"^^^	"^^^	PUNCT
inlawrev-3683	1091	1	thus	thus	ADV
inlawrev-3683	1091	2	,	,	PUNCT
inlawrev-3683	1091	3	the	the	DET
inlawrev-3683	1091	4	tax	tax	NOUN
inlawrev-3683	1091	5	court	court	NOUN
inlawrev-3683	1091	6	determined	determine	VERB
inlawrev-3683	1091	7	that	that	SCONJ
inlawrev-3683	1091	8	"	"	PUNCT
inlawrev-3683	1091	9	necessary	necessary	ADJ
inlawrev-3683	1091	10	support	support	NOUN
inlawrev-3683	1091	11	land	land	NOUN
inlawrev-3683	1091	12	"	"	PUNCT
inlawrev-3683	1091	13	meant	mean	VERB
inlawrev-3683	1091	14	"	"	PUNCT
inlawrev-3683	1091	15	land	land	NOUN
inlawrev-3683	1091	16	that	that	PRON
inlawrev-3683	1091	17	was	be	AUX
inlawrev-3683	1091	18	absolutely	absolutely	ADV
inlawrev-3683	1091	19	required	require	VERB
inlawrev-3683	1091	20	and	and	CCONJ
inlawrev-3683	1091	21	essential	essential	ADJ
inlawrev-3683	1091	22	to	to	PART
inlawrev-3683	1091	23	support	support	VERB
inlawrev-3683	1091	24	the	the	DET
inlawrev-3683	1091	25	operation	operation	NOUN
inlawrev-3683	1091	26	of	of	ADP
inlawrev-3683	1091	27	,	,	PUNCT
inlawrev-3683	1091	28	and	and	CCONJ
inlawrev-3683	1091	29	continued	continue	VERB
inlawrev-3683	1091	30	functioning	function	VERB
inlawrev-3683	1091	31	as	as	ADP
inlawrev-3683	1091	32	,	,	PUNCT
inlawrev-3683	1091	33	an	an	DET
inlawrev-3683	1091	34	apartment	apartment	NOUN
inlawrev-3683	1091	35	complex	complex	NOUN
inlawrev-3683	1091	36	.	.	PUNCT
inlawrev-3683	1091	37	"^^^	"^^^	PUNCT
inlawrev-3683	1092	1	thus	thus	ADV
inlawrev-3683	1092	2	,	,	PUNCT
inlawrev-3683	1092	3	the	the	DET
inlawrev-3683	1092	4	tax	tax	NOUN
inlawrev-3683	1092	5	court	court	NOUN
inlawrev-3683	1092	6	reasoned	reason	VERB
inlawrev-3683	1092	7	that	that	SCONJ
inlawrev-3683	1092	8	if	if	SCONJ
inlawrev-3683	1092	9	the	the	DET
inlawrev-3683	1092	10	trees	tree	NOUN
inlawrev-3683	1092	11	were	be	AUX
inlawrev-3683	1092	12	removed	remove	VERB
inlawrev-3683	1092	13	from	from	ADP
inlawrev-3683	1092	14	the	the	DET
inlawrev-3683	1092	15	property	property	NOUN
inlawrev-3683	1092	16	.	.	PUNCT
inlawrev-3683	1093	1	maple	maple	PROPN
inlawrev-3683	1093	2	lane	lane	PROPN
inlawrev-3683	1093	3	could	could	AUX
inlawrev-3683	1093	4	still	still	ADV
inlawrev-3683	1093	5	operate	operate	VERB
inlawrev-3683	1093	6	effectively	effectively	ADV
inlawrev-3683	1093	7	as	as	ADP
inlawrev-3683	1093	8	an	an	DET
inlawrev-3683	1093	9	apartment	apartment	NOUN
inlawrev-3683	1093	10	complex	complex	NOUN
inlawrev-3683	1093	11	,	,	PUNCT
inlawrev-3683	1093	12	and	and	CCONJ
inlawrev-3683	1093	13	therefore	therefore	ADV
inlawrev-3683	1093	14	,	,	PUNCT
inlawrev-3683	1093	15	the	the	DET
inlawrev-3683	1093	16	wooded	woode	VERB
inlawrev-3683	1093	17	lots	lot	NOUN
inlawrev-3683	1093	18	were	be	AUX
inlawrev-3683	1093	19	not	not	PART
inlawrev-3683	1093	20	"	"	PUNCT
inlawrev-3683	1093	21	necessary	necessary	ADJ
inlawrev-3683	1093	22	support	support	NOUN
inlawrev-3683	1093	23	land	land	NOUN
inlawrev-3683	1093	24	.	.	PUNCT
inlawrev-3683	1094	1	"^^	"^^	PROPN
inlawrev-3683	1094	2	°	°	PROPN
inlawrev-3683	1094	3	further	far	ADV
inlawrev-3683	1094	4	,	,	PUNCT
inlawrev-3683	1094	5	the	the	DET
inlawrev-3683	1094	6	tax	tax	NOUN
inlawrev-3683	1094	7	court	court	NOUN
inlawrev-3683	1094	8	gave	give	VERB
inlawrev-3683	1094	9	great	great	ADJ
inlawrev-3683	1094	10	deference	deference	NOUN
inlawrev-3683	1094	11	to	to	ADP
inlawrev-3683	1094	12	the	the	DET
inlawrev-3683	1094	13	indiana	indiana	PROPN
inlawrev-3683	1094	14	board	board	PROPN
inlawrev-3683	1094	15	's	's	PART
inlawrev-3683	1094	16	administrative	administrative	ADJ
inlawrev-3683	1094	17	interpretation	interpretation	NOUN
inlawrev-3683	1094	18	because	because	SCONJ
inlawrev-3683	1094	19	the	the	DET
inlawrev-3683	1094	20	indiana	indiana	PROPN
inlawrev-3683	1094	21	board	board	PROPN
inlawrev-3683	1094	22	's	's	PART
inlawrev-3683	1094	23	interpretation	interpretation	NOUN
inlawrev-3683	1094	24	was	be	AUX
inlawrev-3683	1094	25	not	not	PART
inlawrev-3683	1094	26	inconsistent	inconsistent	ADJ
inlawrev-3683	1094	27	with	with	ADP
inlawrev-3683	1094	28	the	the	DET
inlawrev-3683	1094	29	regulation	regulation	NOUN
inlawrev-3683	1094	30	itself	itself	PRON
inlawrev-3683	1094	31	.	.	PUNCT
inlawrev-3683	1095	1	^^	^^	PUNCT
inlawrev-3683	1095	2	'	'	PUNCT
inlawrev-3683	1095	3	consequently	consequently	ADV
inlawrev-3683	1095	4	,	,	PUNCT
inlawrev-3683	1095	5	the	the	DET
inlawrev-3683	1095	6	tax	tax	NOUN
inlawrev-3683	1095	7	court	court	NOUN
inlawrev-3683	1095	8	affirmed	affirm	VERB
inlawrev-3683	1095	9	the	the	DET
inlawrev-3683	1095	10	indiana	indiana	PROPN
inlawrev-3683	1095	11	board	board	PROPN
inlawrev-3683	1095	12	's	's	PART
inlawrev-3683	1095	13	final	final	ADJ
inlawrev-3683	1095	14	determination	determination	NOUN
inlawrev-3683	1095	15	reclassifying	reclassify	VERB
inlawrev-3683	1095	16	maple	maple	NOUN
inlawrev-3683	1095	17	lane	lane	NOUN
inlawrev-3683	1095	18	's	's	PART
inlawrev-3683	1095	19	wooded	woode	VERB
inlawrev-3683	1095	20	lots	lot	NOUN
inlawrev-3683	1095	21	as	as	ADP
inlawrev-3683	1095	22	"	"	PUNCT
inlawrev-3683	1095	23	usable	usable	ADJ
inlawrev-3683	1095	24	undeveloped	undeveloped	ADJ
inlawrev-3683	1095	25	.	.	PUNCT
inlawrev-3683	1096	1	"^^^	"^^^	X
inlawrev-3683	1096	2	15	15	NUM
inlawrev-3683	1096	3	.	.	PUNCT
inlawrev-3683	1096	4	o'neal	o'neal	PROPN
inlawrev-3683	1096	5	steel	steel	PROPN
inlawrev-3683	1096	6	v.	v.	ADP
inlawrev-3683	1096	7	vanderburgh	vanderburgh	PROPN
inlawrev-3683	1096	8	county	county	NOUN
inlawrev-3683	1096	9	tax	tax	NOUN
inlawrev-3683	1096	10	assessment	assessment	NOUN
inlawrev-3683	1096	11	board	board	NOUN
inlawrev-3683	1096	12	of	of	ADP
inlawrev-3683	1096	13	appeals?^^—o'neal	appeals?^^—o'neal	NOUN
inlawrev-3683	1096	14	steel	steel	NOUN
inlawrev-3683	1096	15	is	be	AUX
inlawrev-3683	1096	16	the	the	DET
inlawrev-3683	1096	17	owner	owner	NOUN
inlawrev-3683	1096	18	of	of	ADP
inlawrev-3683	1096	19	a	a	DET
inlawrev-3683	1096	20	steel	steel	NOUN
inlawrev-3683	1096	21	mill	mill	NOUN
inlawrev-3683	1096	22	located	locate	VERB
inlawrev-3683	1096	23	in	in	ADP
inlawrev-3683	1096	24	center	center	PROPN
inlawrev-3683	1096	25	township	township	PROPN
inlawrev-3683	1096	26	,	,	PUNCT
inlawrev-3683	1096	27	vanderburgh	vanderburgh	PROPN
inlawrev-3683	1096	28	county	county	PROPN
inlawrev-3683	1096	29	,	,	PUNCT
inlawrev-3683	1096	30	indiana.^^	indiana.^^	PUNCT
inlawrev-3683	1096	31	"	"	PUNCT
inlawrev-3683	1096	32	*	*	PUNCT
inlawrev-3683	1096	33	o'neal	o'neal	PROPN
inlawrev-3683	1096	34	steel	steel	NOUN
inlawrev-3683	1096	35	appealed	appeal	VERB
inlawrev-3683	1096	36	its	its	PRON
inlawrev-3683	1096	37	assessment	assessment	NOUN
inlawrev-3683	1096	38	for	for	ADP
inlawrev-3683	1096	39	the	the	DET
inlawrev-3683	1096	40	1996	1996	NUM
inlawrev-3683	1096	41	through	through	ADP
inlawrev-3683	1096	42	1998	1998	NUM
inlawrev-3683	1096	43	tax	tax	NOUN
inlawrev-3683	1096	44	years	year	NOUN
inlawrev-3683	1096	45	.	.	PUNCT
inlawrev-3683	1097	1	ontheirpetitions	ontheirpetition	NOUN
inlawrev-3683	1097	2	,	,	PUNCT
inlawrev-3683	1097	3	o'neal	o'neal	PROPN
inlawrev-3683	1097	4	steel	steel	NOUN
inlawrev-3683	1097	5	claimed	claim	VERB
inlawrev-3683	1097	6	that	that	SCONJ
inlawrev-3683	1097	7	its	its	PRON
inlawrev-3683	1097	8	building	building	NOUN
inlawrev-3683	1097	9	was	be	AUX
inlawrev-3683	1097	10	assessed	assess	VERB
inlawrev-3683	1097	11	using	use	VERB
inlawrev-3683	1097	12	the	the	DET
inlawrev-3683	1097	13	general	general	ADJ
inlawrev-3683	1097	14	commercial	commercial	ADJ
inlawrev-3683	1097	15	industrial	industrial	ADJ
inlawrev-3683	1097	16	pricing	pricing	NOUN
inlawrev-3683	1097	17	schedule	schedule	NOUN
inlawrev-3683	1097	18	and	and	CCONJ
inlawrev-3683	1097	19	was	be	AUX
inlawrev-3683	1097	20	entitled	entitle	VERB
inlawrev-3683	1097	21	to	to	ADP
inlawrev-3683	1097	22	a	a	DET
inlawrev-3683	1097	23	kit	kit	NOUN
inlawrev-3683	1097	24	building	building	NOUN
inlawrev-3683	1097	25	adjustment	adjustment	NOUN
inlawrev-3683	1097	26	reducing	reduce	VERB
inlawrev-3683	1097	27	its	its	PRON
inlawrev-3683	1097	28	tax	tax	NOUN
inlawrev-3683	1097	29	amount	amount	NOUN
inlawrev-3683	1097	30	by	by	ADP
inlawrev-3683	1097	31	50	50	NUM
inlawrev-3683	1097	32	%	%	NOUN
inlawrev-3683	1097	33	.	.	PUNCT
inlawrev-3683	1098	1	the	the	DET
inlawrev-3683	1098	2	vanderburgh	vanderburgh	PROPN
inlawrev-3683	1098	3	county	county	NOUN
inlawrev-3683	1098	4	property	property	NOUN
inlawrev-3683	1098	5	tax	tax	NOUN
inlawrev-3683	1098	6	assessment	assessment	NOUN
inlawrev-3683	1098	7	board	board	NOUN
inlawrev-3683	1098	8	of	of	ADP
inlawrev-3683	1098	9	appeals	appeals	PROPN
inlawrev-3683	1098	10	denied	deny	VERB
inlawrev-3683	1098	11	o'neal	o'neal	PROPN
inlawrev-3683	1098	12	steel	steel	NOUN
inlawrev-3683	1098	13	's	's	PART
inlawrev-3683	1098	14	petitions	petition	NOUN
inlawrev-3683	1098	15	,	,	PUNCT
inlawrev-3683	1098	16	and	and	CCONJ
inlawrev-3683	1098	17	o'neal	o'neal	PROPN
inlawrev-3683	1098	18	steel	steel	NOUN
inlawrev-3683	1098	19	appealed	appeal	VERB
inlawrev-3683	1098	20	to	to	ADP
inlawrev-3683	1098	21	the	the	DET
inlawrev-3683	1098	22	state	state	NOUN
inlawrev-3683	1098	23	board	board	PROPN
inlawrev-3683	1098	24	.	.	PUNCT
inlawrev-3683	1099	1	the	the	DET
inlawrev-3683	1099	2	state	state	PROPN
inlawrev-3683	1099	3	board	board	NOUN
inlawrev-3683	1099	4	denied	deny	VERB
inlawrev-3683	1099	5	o'neal	o'neal	PROPN
inlawrev-3683	1099	6	steel	steel	NOUN
inlawrev-3683	1099	7	's	's	PART
inlawrev-3683	1099	8	relief	relief	NOUN
inlawrev-3683	1099	9	,	,	PUNCT
inlawrev-3683	1099	10	holding	hold	VERB
inlawrev-3683	1099	11	that	that	SCONJ
inlawrev-3683	1099	12	the	the	DET
inlawrev-3683	1099	13	choice	choice	NOUN
inlawrev-3683	1099	14	of	of	ADP
inlawrev-3683	1099	15	pricing	pricing	NOUN
inlawrev-3683	1099	16	schedule	schedule	NOUN
inlawrev-3683	1099	17	requires	require	VERB
inlawrev-3683	1099	18	an	an	DET
inlawrev-3683	1099	19	assessor	assessor	NOUN
inlawrev-3683	1099	20	's	's	PART
inlawrev-3683	1099	21	subjective	subjective	ADJ
inlawrev-3683	1099	22	intent	intent	NOUN
inlawrev-3683	1099	23	.	.	PUNCT
inlawrev-3683	1100	1	therefore	therefore	ADV
inlawrev-3683	1100	2	,	,	PUNCT
inlawrev-3683	1100	3	form	form	NOUN
inlawrev-3683	1100	4	133	133	NUM
inlawrev-3683	1100	5	was	be	AUX
inlawrev-3683	1100	6	an	an	DET
inlawrev-3683	1100	7	improper	improper	ADJ
inlawrev-3683	1100	8	form	form	NOUN
inlawrev-3683	1100	9	to	to	PART
inlawrev-3683	1100	10	use	use	VERB
inlawrev-3683	1100	11	for	for	ADP
inlawrev-3683	1100	12	this	this	DET
inlawrev-3683	1100	13	complaint	complaint	NOUN
inlawrev-3683	1100	14	.	.	PUNCT
inlawrev-3683	1101	1	o'neal	o'neal	PROPN
inlawrev-3683	1101	2	steel	steel	PROPN
inlawrev-3683	1101	3	initiated	initiate	VERB
inlawrev-3683	1101	4	its	its	PRON
inlawrev-3683	1101	5	original	original	ADJ
inlawrev-3683	1101	6	tax	tax	NOUN
inlawrev-3683	1101	7	appeal	appeal	NOUN
inlawrev-3683	1101	8	on	on	ADP
inlawrev-3683	1101	9	april	april	PROPN
inlawrev-3683	1101	10	29	29	NUM
inlawrev-3683	1101	11	,	,	PUNCT
inlawrev-3683	1101	12	2002.^^^	2002.^^^	NUM
inlawrev-3683	1101	13	o'neal	o'neal	PROPN
inlawrev-3683	1101	14	steel	steel	NOUN
inlawrev-3683	1101	15	argued	argue	VERB
inlawrev-3683	1101	16	that	that	SCONJ
inlawrev-3683	1101	17	it	it	PRON
inlawrev-3683	1101	18	was	be	AUX
inlawrev-3683	1101	19	entitled	entitle	VERB
inlawrev-3683	1101	20	to	to	ADP
inlawrev-3683	1101	21	the	the	DET
inlawrev-3683	1101	22	kit	kit	NOUN
inlawrev-3683	1101	23	adjustment	adjustment	NOUN
inlawrev-3683	1101	24	because	because	SCONJ
inlawrev-3683	1101	25	the	the	DET
inlawrev-3683	1101	26	decision	decision	NOUN
inlawrev-3683	1101	27	to	to	PART
inlawrev-3683	1101	28	apply	apply	VERB
inlawrev-3683	1101	29	the	the	DET
inlawrev-3683	1101	30	adjustment	adjustment	NOUN
inlawrev-3683	1101	31	did	do	AUX
inlawrev-3683	1101	32	not	not	PART
inlawrev-3683	1101	33	require	require	VERB
inlawrev-3683	1101	34	365	365	NUM
inlawrev-3683	1101	35	.	.	PUNCT
inlawrev-3683	1102	1	mat	mat	PROPN
inlawrev-3683	1102	2	112	112	NUM
inlawrev-3683	1102	3	.	.	PUNCT
inlawrev-3683	1103	1	366	366	NUM
inlawrev-3683	1103	2	.	.	PUNCT
inlawrev-3683	1104	1	i	i	PRON
inlawrev-3683	1104	2	d.	d.	PROPN
inlawrev-3683	1104	3	367	367	NUM
inlawrev-3683	1104	4	.	.	PUNCT
inlawrev-3683	1105	1	i	i	PRON
inlawrev-3683	1105	2	d.	d.	PROPN
inlawrev-3683	1105	3	(	(	PUNCT
inlawrev-3683	1105	4	quoting	quote	VERB
inlawrev-3683	1105	5	webster	webster	PROPN
inlawrev-3683	1105	6	's	's	PART
inlawrev-3683	1105	7	third	third	ADJ
inlawrev-3683	1105	8	new	new	ADJ
inlawrev-3683	1105	9	int'l	int'l	NOUN
inlawrev-3683	1105	10	dictionary	dictionary	NOUN
inlawrev-3683	1105	11	1511	1511	NUM
inlawrev-3683	1105	12	(	(	PUNCT
inlawrev-3683	1105	13	1981	1981	NUM
inlawrev-3683	1105	14	ed	ed	NOUN
inlawrev-3683	1105	15	.	.	PUNCT
inlawrev-3683	1105	16	)	)	PUNCT
inlawrev-3683	1105	17	)	)	PUNCT
inlawrev-3683	1105	18	.	.	PUNCT
inlawrev-3683	1106	1	368	368	NUM
inlawrev-3683	1106	2	.	.	PUNCT
inlawrev-3683	1107	1	i	i	PRON
inlawrev-3683	1107	2	d.	d.	PROPN
inlawrev-3683	1107	3	(	(	PUNCT
inlawrev-3683	1107	4	quoting	quote	VERB
inlawrev-3683	1107	5	webster	webster	PROPN
inlawrev-3683	1107	6	's	's	PART
inlawrev-3683	1107	7	third	third	ADJ
inlawrev-3683	1107	8	new	new	ADJ
inlawrev-3683	1107	9	int'l	int'l	NOUN
inlawrev-3683	1107	10	dictionary	dictionary	ADJ
inlawrev-3683	1107	11	2297	2297	NUM
inlawrev-3683	1107	12	(	(	PUNCT
inlawrev-3683	1107	13	1981	1981	NUM
inlawrev-3683	1107	14	ed	ed	NOUN
inlawrev-3683	1107	15	.	.	PUNCT
inlawrev-3683	1107	16	)	)	PUNCT
inlawrev-3683	1107	17	)	)	PUNCT
inlawrev-3683	1107	18	.	.	PUNCT
inlawrev-3683	1108	1	369	369	NUM
inlawrev-3683	1108	2	.	.	PUNCT
inlawrev-3683	1109	1	i	i	PRON
inlawrev-3683	1109	2	d	d	PROPN
inlawrev-3683	1109	3	370	370	NUM
inlawrev-3683	1109	4	.	.	PUNCT
inlawrev-3683	1110	1	i	i	PRON
inlawrev-3683	1110	2	d	d	PROPN
inlawrev-3683	1110	3	at	at	ADP
inlawrev-3683	1110	4	113	113	NUM
inlawrev-3683	1110	5	.	.	PUNCT
inlawrev-3683	1110	6	371	371	NUM
inlawrev-3683	1110	7	.	.	PUNCT
inlawrev-3683	1111	1	i	i	PRON
inlawrev-3683	1111	2	d	d	PROPN
inlawrev-3683	1111	3	372	372	NUM
inlawrev-3683	1111	4	.	.	PUNCT
inlawrev-3683	1112	1	i	i	PROPN
inlawrev-3683	1112	2	d	d	PROPN
inlawrev-3683	1112	3	373	373	NUM
inlawrev-3683	1112	4	.	.	PUNCT
inlawrev-3683	1113	1	791	791	NUM
inlawrev-3683	1113	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1113	3	857	857	NUM
inlawrev-3683	1113	4	(	(	PUNCT
inlawrev-3683	1113	5	ind	ind	NOUN
inlawrev-3683	1113	6	.	.	PUNCT
inlawrev-3683	1114	1	tax	tax	PROPN
inlawrev-3683	1114	2	ct	ct	PROPN
inlawrev-3683	1114	3	.	.	PROPN
inlawrev-3683	1114	4	2003	2003	NUM
inlawrev-3683	1114	5	)	)	PUNCT
inlawrev-3683	1114	6	.	.	PUNCT
inlawrev-3683	1115	1	374	374	NUM
inlawrev-3683	1115	2	.	.	PUNCT
inlawrev-3683	1116	1	i	i	PRON
inlawrev-3683	1116	2	d	d	PROPN
inlawrev-3683	1116	3	at	at	ADP
inlawrev-3683	1116	4	858	858	NUM
inlawrev-3683	1116	5	.	.	PUNCT
inlawrev-3683	1117	1	375	375	NUM
inlawrev-3683	1117	2	.	.	PUNCT
inlawrev-3683	1118	1	i	i	PRON
inlawrev-3683	1118	2	d	d	PROPN
inlawrev-3683	1118	3	at	at	ADP
inlawrev-3683	1118	4	859	859	NUM
inlawrev-3683	1118	5	.	.	PROPN
inlawrev-3683	1118	6	1382	1382	NUM
inlawrev-3683	1118	7	indiana	indiana	PROPN
inlawrev-3683	1118	8	law	law	PROPN
inlawrev-3683	1118	9	review	review	NOUN
inlawrev-3683	1119	1	[	[	X
inlawrev-3683	1119	2	vol	vol	NOUN
inlawrev-3683	1119	3	.	.	PUNCT
inlawrev-3683	1120	1	37:1343	37:1343	PROPN
inlawrev-3683	1120	2	a	a	DET
inlawrev-3683	1120	3	subjective	subjective	ADJ
inlawrev-3683	1120	4	determination	determination	NOUN
inlawrev-3683	1120	5	.	.	PUNCT
inlawrev-3683	1121	1	therefore	therefore	ADV
inlawrev-3683	1121	2	,	,	PUNCT
inlawrev-3683	1121	3	form	form	NOUN
inlawrev-3683	1121	4	133	133	NUM
inlawrev-3683	1121	5	was	be	AUX
inlawrev-3683	1121	6	the	the	DET
inlawrev-3683	1121	7	proper	proper	ADJ
inlawrev-3683	1121	8	form	form	NOUN
inlawrev-3683	1121	9	to	to	PART
inlawrev-3683	1121	10	use	use	VERB
inlawrev-3683	1121	11	for	for	ADP
inlawrev-3683	1121	12	this	this	DET
inlawrev-3683	1121	13	type	type	NOUN
inlawrev-3683	1121	14	of	of	ADP
inlawrev-3683	1121	15	a	a	DET
inlawrev-3683	1121	16	claim.^^^	claim.^^^	PROPN
inlawrev-3683	1121	17	the	the	DET
inlawrev-3683	1121	18	tax	tax	NOUN
inlawrev-3683	1121	19	court	court	NOUN
inlawrev-3683	1121	20	disagreed	disagree	VERB
inlawrev-3683	1121	21	and	and	CCONJ
inlawrev-3683	1121	22	determined	determine	VERB
inlawrev-3683	1121	23	that	that	SCONJ
inlawrev-3683	1121	24	,	,	PUNCT
inlawrev-3683	1121	25	although	although	SCONJ
inlawrev-3683	1121	26	the	the	DET
inlawrev-3683	1121	27	determination	determination	NOUN
inlawrev-3683	1121	28	ofwhether	ofwhether	ADV
inlawrev-3683	1121	29	to	to	PART
inlawrev-3683	1121	30	apply	apply	VERB
inlawrev-3683	1121	31	the	the	DET
inlawrev-3683	1121	32	kit	kit	NOUN
inlawrev-3683	1121	33	adjustment	adjustment	NOUN
inlawrev-3683	1121	34	appears	appear	VERB
inlawrev-3683	1121	35	to	to	PART
inlawrev-3683	1121	36	be	be	AUX
inlawrev-3683	1121	37	relatively	relatively	ADV
inlawrev-3683	1121	38	uncomplicated	uncomplicated	ADJ
inlawrev-3683	1121	39	,	,	PUNCT
inlawrev-3683	1121	40	it	it	PRON
inlawrev-3683	1121	41	ultimately	ultimately	ADV
inlawrev-3683	1121	42	turns	turn	VERB
inlawrev-3683	1121	43	on	on	ADP
inlawrev-3683	1121	44	judgment	judgment	NOUN
inlawrev-3683	1121	45	calls	call	NOUN
inlawrev-3683	1121	46	such	such	ADJ
inlawrev-3683	1121	47	as	as	ADP
inlawrev-3683	1121	48	the	the	DET
inlawrev-3683	1121	49	interpretations	interpretation	NOUN
inlawrev-3683	1121	50	ofthe	ofthe	NOUN
inlawrev-3683	1121	51	improvement	improvement	NOUN
inlawrev-3683	1121	52	's	's	AUX
inlawrev-3683	1121	53	made	make	VERB
inlawrev-3683	1121	54	to	to	PART
inlawrev-3683	1121	55	o'neal	o'neal	PROPN
inlawrev-3683	1121	56	steel	steel	NOUN
inlawrev-3683	1121	57	's	's	PART
inlawrev-3683	1121	58	building.^^^	building.^^^	NOUN
inlawrev-3683	1121	59	alternatively	alternatively	ADV
inlawrev-3683	1121	60	,	,	PUNCT
inlawrev-3683	1121	61	o'neal	o'neal	PROPN
inlawrev-3683	1121	62	steel	steel	NOUN
inlawrev-3683	1121	63	argued	argue	VERB
inlawrev-3683	1121	64	that	that	SCONJ
inlawrev-3683	1121	65	the	the	DET
inlawrev-3683	1121	66	state	state	PROPN
inlawrev-3683	1121	67	board	board	PROPN
inlawrev-3683	1121	68	instructional	instructional	ADJ
inlawrev-3683	1121	69	bulletin	bulletin	NOUN
inlawrev-3683	1121	70	92	92	NUM
inlawrev-3683	1121	71	-	-	SYM
inlawrev-3683	1121	72	1	1	NUM
inlawrev-3683	1121	73	approved	approve	VERB
inlawrev-3683	1121	74	and	and	CCONJ
inlawrev-3683	1121	75	required	require	VERB
inlawrev-3683	1121	76	the	the	DET
inlawrev-3683	1121	77	use	use	NOUN
inlawrev-3683	1121	78	of	of	ADP
inlawrev-3683	1121	79	a	a	DET
inlawrev-3683	1121	80	133	133	NUM
inlawrev-3683	1121	81	petition	petition	NOUN
inlawrev-3683	1121	82	to	to	PART
inlawrev-3683	1121	83	appeal	appeal	VERB
inlawrev-3683	1121	84	the	the	DET
inlawrev-3683	1121	85	assessment	assessment	NOUN
inlawrev-3683	1121	86	of	of	ADP
inlawrev-3683	1121	87	a	a	DET
inlawrev-3683	1121	88	kit	kit	NOUN
inlawrev-3683	1121	89	building.^^^	building.^^^	NOUN
inlawrev-3683	1121	90	although	although	SCONJ
inlawrev-3683	1121	91	the	the	DET
inlawrev-3683	1121	92	tax	tax	NOUN
inlawrev-3683	1121	93	court	court	NOUN
inlawrev-3683	1121	94	agreed	agree	VERB
inlawrev-3683	1121	95	that	that	SCONJ
inlawrev-3683	1121	96	,	,	PUNCT
inlawrev-3683	1121	97	on	on	ADP
inlawrev-3683	1121	98	its	its	PRON
inlawrev-3683	1121	99	face	face	NOUN
inlawrev-3683	1121	100	,	,	PUNCT
inlawrev-3683	1121	101	instructional	instructional	ADJ
inlawrev-3683	1121	102	bulletin	bulletin	NOUN
inlawrev-3683	1121	103	92	92	NUM
inlawrev-3683	1121	104	-	-	SYM
inlawrev-3683	1121	105	1	1	NUM
inlawrev-3683	1121	106	approved	approve	VERB
inlawrev-3683	1121	107	the	the	DET
inlawrev-3683	1121	108	use	use	NOUN
inlawrev-3683	1121	109	of	of	ADP
inlawrev-3683	1121	110	form	form	NOUN
inlawrev-3683	1121	111	133	133	NUM
inlawrev-3683	1121	112	petitions	petition	NOUN
inlawrev-3683	1121	113	for	for	ADP
inlawrev-3683	1121	114	kit	kit	NOUN
inlawrev-3683	1121	115	building	building	NOUN
inlawrev-3683	1121	116	appeals	appeal	NOUN
inlawrev-3683	1121	117	,	,	PUNCT
inlawrev-3683	1121	118	instructional	instructional	ADJ
inlawrev-3683	1121	119	bulletin	bulletin	NOUN
inlawrev-3683	1121	120	92	92	NUM
inlawrev-3683	1121	121	-	-	SYM
inlawrev-3683	1121	122	1	1	NUM
inlawrev-3683	1121	123	further	far	ADV
inlawrev-3683	1121	124	limited	limit	VERB
inlawrev-3683	1121	125	the	the	DET
inlawrev-3683	1121	126	effects	effect	NOUN
inlawrev-3683	1121	127	of	of	ADP
inlawrev-3683	1121	128	that	that	DET
inlawrev-3683	1121	129	bulletin	bulletin	NOUN
inlawrev-3683	1121	130	to	to	ADP
inlawrev-3683	1121	131	appeals	appeal	NOUN
inlawrev-3683	1121	132	for	for	ADP
inlawrev-3683	1121	133	the	the	DET
inlawrev-3683	1121	134	1995	1995	NUM
inlawrev-3683	1121	135	assessment	assessment	NOUN
inlawrev-3683	1121	136	year	year	NOUN
inlawrev-3683	1121	137	due	due	ADP
inlawrev-3683	1121	138	to	to	ADP
inlawrev-3683	1121	139	a	a	DET
inlawrev-3683	1121	140	unique	unique	ADJ
inlawrev-3683	1121	141	procedural	procedural	ADJ
inlawrev-3683	1121	142	error.^^^	error.^^^	NOUN
inlawrev-3683	1121	143	consequently	consequently	ADV
inlawrev-3683	1121	144	,	,	PUNCT
inlawrev-3683	1121	145	the	the	DET
inlawrev-3683	1121	146	tax	tax	NOUN
inlawrev-3683	1121	147	court	court	NOUN
inlawrev-3683	1121	148	ruled	rule	VERB
inlawrev-3683	1121	149	that	that	SCONJ
inlawrev-3683	1121	150	o'neal	o'neal	PROPN
inlawrev-3683	1121	151	steel	steel	NOUN
inlawrev-3683	1121	152	was	be	AUX
inlawrev-3683	1121	153	not	not	PART
inlawrev-3683	1121	154	entitled	entitle	VERB
inlawrev-3683	1121	155	to	to	ADP
inlawrev-3683	1121	156	a	a	DET
inlawrev-3683	1121	157	kit	kit	NOUN
inlawrev-3683	1121	158	adjustment	adjustment	NOUN
inlawrev-3683	1121	159	through	through	ADP
inlawrev-3683	1121	160	the	the	DET
inlawrev-3683	1121	161	filing	filing	NOUN
inlawrev-3683	1121	162	of	of	ADP
inlawrev-3683	1121	163	its	its	PRON
inlawrev-3683	1121	164	form	form	NOUN
inlawrev-3683	1121	165	133	133	NUM
inlawrev-3683	1121	166	petitions	petition	NOUN
inlawrev-3683	1121	167	.	.	PUNCT
inlawrev-3683	1122	1	16	16	NUM
inlawrev-3683	1122	2	.	.	PUNCT
inlawrev-3683	1123	1	southworth	southworth	PROPN
inlawrev-3683	1123	2	v.	v.	ADP
inlawrev-3683	1123	3	grant	grant	PROPN
inlawrev-3683	1123	4	county	county	PROPN
inlawrev-3683	1123	5	property	property	NOUN
inlawrev-3683	1123	6	tax	tax	NOUN
inlawrev-3683	1123	7	assessment	assessment	NOUN
inlawrev-3683	1123	8	board	board	NOUN
inlawrev-3683	1123	9	of	of	ADP
inlawrev-3683	1123	10	appeals	appeal	NOUN
inlawrev-3683	1123	11	?	?	PUNCT
inlawrev-3683	1123	12	^^—southworth	^^—southworth	PRON
inlawrev-3683	1123	13	is	be	AUX
inlawrev-3683	1123	14	the	the	DET
inlawrev-3683	1123	15	owner	owner	NOUN
inlawrev-3683	1123	16	of	of	ADP
inlawrev-3683	1123	17	a	a	DET
inlawrev-3683	1123	18	commercial	commercial	ADJ
inlawrev-3683	1123	19	improvement	improvement	NOUN
inlawrev-3683	1123	20	located	locate	VERB
inlawrev-3683	1123	21	in	in	ADP
inlawrev-3683	1123	22	center	center	PROPN
inlawrev-3683	1123	23	township	township	NOUN
inlawrev-3683	1123	24	,	,	PUNCT
inlawrev-3683	1123	25	grant	grant	PROPN
inlawrev-3683	1123	26	county	county	PROPN
inlawrev-3683	1123	27	,	,	PUNCT
inlawrev-3683	1123	28	indiana	indiana	PROPN
inlawrev-3683	1123	29	.	.	PUNCT
inlawrev-3683	1124	1	southworth	southworth	PROPN
inlawrev-3683	1124	2	filed	file	VERB
inlawrev-3683	1124	3	five	five	NUM
inlawrev-3683	1124	4	form	form	NOUN
inlawrev-3683	1124	5	133	133	NUM
inlawrev-3683	1124	6	petitions	petition	NOUN
inlawrev-3683	1124	7	for	for	ADP
inlawrev-3683	1124	8	correction	correction	NOUN
inlawrev-3683	1124	9	of	of	ADP
inlawrev-3683	1124	10	error	error	NOUN
inlawrev-3683	1124	11	with	with	ADP
inlawrev-3683	1124	12	the	the	DET
inlawrev-3683	1124	13	grant	grant	PROPN
inlawrev-3683	1124	14	county	county	NOUN
inlawrev-3683	1124	15	auditor	auditor	NOUN
inlawrev-3683	1124	16	for	for	ADP
inlawrev-3683	1124	17	the	the	DET
inlawrev-3683	1124	18	1	1	NUM
inlawrev-3683	1124	19	997	997	NUM
inlawrev-3683	1124	20	through	through	ADP
inlawrev-3683	1124	21	2000	2000	NUM
inlawrev-3683	1124	22	tax	tax	NOUN
inlawrev-3683	1124	23	years	year	NOUN
inlawrev-3683	1124	24	.	.	PUNCT
inlawrev-3683	1125	1	southworth	southworth	NOUN
inlawrev-3683	1125	2	alleged	allege	VERB
inlawrev-3683	1125	3	that	that	SCONJ
inlawrev-3683	1125	4	the	the	DET
inlawrev-3683	1125	5	improvement	improvement	NOUN
inlawrev-3683	1125	6	qualified	qualified	ADJ
inlawrev-3683	1125	7	for	for	ADP
inlawrev-3683	1125	8	a	a	DET
inlawrev-3683	1125	9	kit	kit	NOUN
inlawrev-3683	1125	10	building	building	NOUN
inlawrev-3683	1125	11	adjustment	adjustment	NOUN
inlawrev-3683	1125	12	reducing	reduce	VERB
inlawrev-3683	1125	13	the	the	DET
inlawrev-3683	1125	14	tax	tax	NOUN
inlawrev-3683	1125	15	amount	amount	NOUN
inlawrev-3683	1125	16	by	by	ADP
inlawrev-3683	1125	17	50	50	NUM
inlawrev-3683	1125	18	%	%	NOUN
inlawrev-3683	1125	19	.	.	PUNCT
inlawrev-3683	1126	1	the	the	DET
inlawrev-3683	1126	2	grant	grant	PROPN
inlawrev-3683	1126	3	county	county	NOUN
inlawrev-3683	1126	4	tax	tax	NOUN
inlawrev-3683	1126	5	assessment	assessment	NOUN
inlawrev-3683	1126	6	board	board	NOUN
inlawrev-3683	1126	7	of	of	ADP
inlawrev-3683	1126	8	appeals	appeals	PROPN
inlawrev-3683	1126	9	denied	deny	VERB
inlawrev-3683	1126	10	southworth	southworth	NOUN
inlawrev-3683	1126	11	's	's	PART
inlawrev-3683	1126	12	claim	claim	NOUN
inlawrev-3683	1126	13	and	and	CCONJ
inlawrev-3683	1126	14	southworth	southworth	NOUN
inlawrev-3683	1126	15	appealed	appeal	VERB
inlawrev-3683	1126	16	that	that	SCONJ
inlawrev-3683	1126	17	determination	determination	NOUN
inlawrev-3683	1126	18	to	to	ADP
inlawrev-3683	1126	19	the	the	DET
inlawrev-3683	1126	20	indiana	indiana	PROPN
inlawrev-3683	1126	21	board	board	PROPN
inlawrev-3683	1126	22	.	.	PUNCT
inlawrev-3683	1127	1	the	the	DET
inlawrev-3683	1127	2	indiana	indiana	PROPN
inlawrev-3683	1127	3	board	board	PROPN
inlawrev-3683	1127	4	denied	deny	VERB
inlawrev-3683	1127	5	southworth	southworth	NOUN
inlawrev-3683	1127	6	's	's	PART
inlawrev-3683	1127	7	petitions	petition	NOUN
inlawrev-3683	1127	8	holding	hold	VERB
inlawrev-3683	1127	9	that	that	SCONJ
inlawrev-3683	1127	10	the	the	DET
inlawrev-3683	1127	11	choice	choice	NOUN
inlawrev-3683	1127	12	of	of	ADP
inlawrev-3683	1127	13	pricing	pricing	NOUN
inlawrev-3683	1127	14	schedule	schedule	NOUN
inlawrev-3683	1127	15	requires	require	VERB
inlawrev-3683	1127	16	an	an	DET
inlawrev-3683	1127	17	assessor	assessor	NOUN
inlawrev-3683	1127	18	's	's	PART
inlawrev-3683	1127	19	subjective	subjective	ADJ
inlawrev-3683	1127	20	intent	intent	NOUN
inlawrev-3683	1127	21	.	.	PUNCT
inlawrev-3683	1128	1	therefore	therefore	ADV
inlawrev-3683	1128	2	,	,	PUNCT
inlawrev-3683	1128	3	form	form	NOUN
inlawrev-3683	1128	4	133	133	NUM
inlawrev-3683	1128	5	was	be	AUX
inlawrev-3683	1128	6	an	an	DET
inlawrev-3683	1128	7	improper	improper	ADJ
inlawrev-3683	1128	8	form	form	NOUN
inlawrev-3683	1128	9	to	to	PART
inlawrev-3683	1128	10	use	use	VERB
inlawrev-3683	1128	11	for	for	ADP
inlawrev-3683	1128	12	this	this	DET
inlawrev-3683	1128	13	complaint	complaint	NOUN
inlawrev-3683	1128	14	.	.	PUNCT
inlawrev-3683	1129	1	southworth	southworth	NOUN
inlawrev-3683	1129	2	initiated	initiate	VERB
inlawrev-3683	1129	3	its	its	PRON
inlawrev-3683	1129	4	original	original	ADJ
inlawrev-3683	1129	5	tax	tax	NOUN
inlawrev-3683	1129	6	appeal	appeal	NOUN
inlawrev-3683	1129	7	on	on	ADP
inlawrev-3683	1129	8	january	january	PROPN
inlawrev-3683	1129	9	7	7	NUM
inlawrev-3683	1129	10	,	,	PUNCT
inlawrev-3683	1129	11	2003.^^	2003.^^	NUM
inlawrev-3683	1129	12	'	'	PUNCT
inlawrev-3683	1129	13	the	the	DET
inlawrev-3683	1129	14	tax	tax	NOUN
inlawrev-3683	1129	15	court	court	NOUN
inlawrev-3683	1129	16	agreed	agree	VERB
inlawrev-3683	1129	17	with	with	ADP
inlawrev-3683	1129	18	the	the	DET
inlawrev-3683	1129	19	indiana	indiana	PROPN
inlawrev-3683	1129	20	board	board	PROPN
inlawrev-3683	1129	21	and	and	CCONJ
inlawrev-3683	1129	22	determined	determine	VERB
inlawrev-3683	1129	23	that	that	SCONJ
inlawrev-3683	1129	24	the	the	DET
inlawrev-3683	1129	25	decision	decision	NOUN
inlawrev-3683	1129	26	to	to	PART
inlawrev-3683	1129	27	apply	apply	VERB
inlawrev-3683	1129	28	pricing	pricing	NOUN
inlawrev-3683	1129	29	schedules	schedule	NOUN
inlawrev-3683	1129	30	,	,	PUNCT
inlawrev-3683	1129	31	including	include	VERB
inlawrev-3683	1129	32	the	the	DET
inlawrev-3683	1129	33	kit	kit	NOUN
inlawrev-3683	1129	34	building	building	NOUN
inlawrev-3683	1129	35	adjustment	adjustment	NOUN
inlawrev-3683	1129	36	,	,	PUNCT
inlawrev-3683	1129	37	turned	turn	VERB
inlawrev-3683	1129	38	onjudgment	onjudgment	NOUN
inlawrev-3683	1129	39	calls	call	VERB
inlawrev-3683	1129	40	ofthe	ofthe	ADJ
inlawrev-3683	1129	41	assessor.^^^	assessor.^^^	PROPN
inlawrev-3683	1129	42	thus	thus	ADV
inlawrev-3683	1129	43	,	,	PUNCT
inlawrev-3683	1129	44	the	the	DET
inlawrev-3683	1129	45	tax	tax	NOUN
inlawrev-3683	1129	46	court	court	NOUN
inlawrev-3683	1129	47	held	hold	VERB
inlawrev-3683	1129	48	that	that	DET
inlawrev-3683	1129	49	form	form	NOUN
inlawrev-3683	1129	50	1	1	NUM
inlawrev-3683	1129	51	33	33	NUM
inlawrev-3683	1129	52	was	be	AUX
inlawrev-3683	1129	53	not	not	PART
inlawrev-3683	1129	54	the	the	DET
inlawrev-3683	1129	55	appropriate	appropriate	ADJ
inlawrev-3683	1129	56	form	form	NOUN
inlawrev-3683	1129	57	for	for	SCONJ
inlawrev-3683	1129	58	southworth	southworth	NOUN
inlawrev-3683	1129	59	to	to	PART
inlawrev-3683	1129	60	present	present	VERB
inlawrev-3683	1129	61	its	its	PRON
inlawrev-3683	1129	62	claim	claim	NOUN
inlawrev-3683	1129	63	for	for	ADP
inlawrev-3683	1129	64	reliefbecause	reliefbecause	NOUN
inlawrev-3683	1129	65	the	the	DET
inlawrev-3683	1129	66	decision	decision	NOUN
inlawrev-3683	1129	67	involved	involve	VERB
inlawrev-3683	1129	68	the	the	DET
inlawrev-3683	1129	69	subjective	subjective	ADJ
inlawrev-3683	1129	70	judgment	judgment	NOUN
inlawrev-3683	1129	71	of	of	ADP
inlawrev-3683	1129	72	the	the	DET
inlawrev-3683	1129	73	assessor.^*^	assessor.^*^	NOUN
inlawrev-3683	1129	74	1	1	NUM
inlawrev-3683	1129	75	7	7	NUM
inlawrev-3683	1129	76	.	.	PUNCT
inlawrev-3683	1129	77	community	community	NOUN
inlawrev-3683	1129	78	hospital	hospital	PROPN
inlawrev-3683	1129	79	foundation	foundation	PROPN
inlawrev-3683	1129	80	v.	v.	PROPN
inlawrev-3683	1129	81	department	department	PROPN
inlawrev-3683	1129	82	oflocal	oflocal	ADJ
inlawrev-3683	1129	83	government	government	NOUN
inlawrev-3683	1129	84	finance	finance	NOUN
inlawrev-3683	1129	85	?	?	PUNCT
inlawrev-3683	1129	86	^^—community	^^—community	PROPN
inlawrev-3683	1129	87	owns	own	VERB
inlawrev-3683	1129	88	a	a	DET
inlawrev-3683	1129	89	hospital	hospital	NOUN
inlawrev-3683	1129	90	located	locate	VERB
inlawrev-3683	1129	91	in	in	ADP
inlawrev-3683	1129	92	lawrence	lawrence	PROPN
inlawrev-3683	1129	93	township	township	PROPN
inlawrev-3683	1129	94	,	,	PUNCT
inlawrev-3683	1129	95	marion	marion	PROPN
inlawrev-3683	1129	96	county	county	PROPN
inlawrev-3683	1129	97	,	,	PUNCT
inlawrev-3683	1129	98	indiana	indiana	PROPN
inlawrev-3683	1129	99	.	.	PUNCT
inlawrev-3683	1130	1	community	community	PROPN
inlawrev-3683	1130	2	's	's	PART
inlawrev-3683	1130	3	property	property	NOUN
inlawrev-3683	1130	4	was	be	AUX
inlawrev-3683	1130	5	situated	situate	VERB
inlawrev-3683	1130	6	in	in	ADP
inlawrev-3683	1130	7	such	such	DET
inlawrev-3683	1130	8	a	a	DET
inlawrev-3683	1130	9	way	way	NOUN
inlawrev-3683	1130	10	that	that	PRON
inlawrev-3683	1130	11	a	a	DET
inlawrev-3683	1130	12	ditch	ditch	NOUN
inlawrev-3683	1130	13	separated	separate	VERB
inlawrev-3683	1130	14	its	its	PRON
inlawrev-3683	1130	15	parking	parking	NOUN
inlawrev-3683	1130	16	lot	lot	NOUN
inlawrev-3683	1130	17	from	from	ADP
inlawrev-3683	1130	18	the	the	DET
inlawrev-3683	1130	19	street	street	NOUN
inlawrev-3683	1130	20	running	run	VERB
inlawrev-3683	1130	21	adjacent	adjacent	ADV
inlawrev-3683	1130	22	to	to	ADP
inlawrev-3683	1130	23	its	its	PRON
inlawrev-3683	1130	24	property	property	NOUN
inlawrev-3683	1130	25	.	.	PUNCT
inlawrev-3683	1131	1	community	community	NOUN
inlawrev-3683	1131	2	appealed	appeal	VERB
inlawrev-3683	1131	3	its	its	PRON
inlawrev-3683	1131	4	tax	tax	NOUN
inlawrev-3683	1131	5	assessment	assessment	NOUN
inlawrev-3683	1131	6	for	for	ADP
inlawrev-3683	1131	7	the	the	DET
inlawrev-3683	1131	8	1995	1995	NUM
inlawrev-3683	1131	9	tax	tax	NOUN
inlawrev-3683	1131	10	year	year	NOUN
inlawrev-3683	1131	11	claiming	claim	VERB
inlawrev-3683	1131	12	that	that	SCONJ
inlawrev-3683	1131	13	the	the	DET
inlawrev-3683	1131	14	ditch	ditch	NOUN
inlawrev-3683	1131	15	on	on	ADP
inlawrev-3683	1131	16	its	its	PRON
inlawrev-3683	1131	17	property	property	NOUN
inlawrev-3683	1131	18	was	be	AUX
inlawrev-3683	1131	19	improperly	improperly	ADV
inlawrev-3683	1131	20	classified	classify	VERB
inlawrev-3683	1131	21	as	as	ADP
inlawrev-3683	1131	22	"	"	PUNCT
inlawrev-3683	1131	23	primary	primary	ADJ
inlawrev-3683	1131	24	"	"	PUNCT
inlawrev-3683	1131	25	land	land	NOUN
inlawrev-3683	1131	26	.	.	PUNCT
inlawrev-3683	1132	1	the	the	DET
inlawrev-3683	1132	2	marion	marion	PROPN
inlawrev-3683	1132	3	county	county	PROPN
inlawrev-3683	1132	4	board	board	PROPN
inlawrev-3683	1132	5	of	of	ADP
inlawrev-3683	1132	6	review	review	NOUN
inlawrev-3683	1132	7	denied	deny	VERB
inlawrev-3683	1132	8	community	community	NOUN
inlawrev-3683	1132	9	's	's	PART
inlawrev-3683	1132	10	claim	claim	NOUN
inlawrev-3683	1132	11	,	,	PUNCT
inlawrev-3683	1132	12	and	and	CCONJ
inlawrev-3683	1132	13	community	community	NOUN
inlawrev-3683	1132	14	appealed	appeal	VERB
inlawrev-3683	1132	15	376	376	NUM
inlawrev-3683	1132	16	.	.	PUNCT
inlawrev-3683	1133	1	i	i	PRON
inlawrev-3683	1133	2	d.	d.	PROPN
inlawrev-3683	1133	3	111	111	NUM
inlawrev-3683	1133	4	.	.	PUNCT
inlawrev-3683	1134	1	i	i	PRON
inlawrev-3683	1134	2	d.	d.	PROPN
inlawrev-3683	1134	3	at	at	ADP
inlawrev-3683	1134	4	860	860	NUM
inlawrev-3683	1134	5	.	.	PUNCT
inlawrev-3683	1134	6	378	378	NUM
inlawrev-3683	1134	7	.	.	PUNCT
inlawrev-3683	1135	1	i	i	AUX
inlawrev-3683	1135	2	d	d	PROPN
inlawrev-3683	1135	3	379	379	NUM
inlawrev-3683	1135	4	.	.	PUNCT
inlawrev-3683	1135	5	mat	mat	PROPN
inlawrev-3683	1135	6	861	861	NUM
inlawrev-3683	1135	7	-	-	SYM
inlawrev-3683	1135	8	62	62	NUM
inlawrev-3683	1135	9	.	.	PUNCT
inlawrev-3683	1136	1	380	380	NUM
inlawrev-3683	1136	2	.	.	PUNCT
inlawrev-3683	1137	1	791	791	NUM
inlawrev-3683	1137	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1137	3	862	862	NUM
inlawrev-3683	1137	4	(	(	PUNCT
inlawrev-3683	1137	5	ind	ind	NOUN
inlawrev-3683	1137	6	.	.	PUNCT
inlawrev-3683	1138	1	tax	tax	PROPN
inlawrev-3683	1138	2	ct	ct	PROPN
inlawrev-3683	1138	3	.	.	PROPN
inlawrev-3683	1138	4	2003	2003	NUM
inlawrev-3683	1138	5	)	)	PUNCT
inlawrev-3683	1138	6	.	.	PUNCT
inlawrev-3683	1139	1	381	381	NUM
inlawrev-3683	1139	2	.	.	PUNCT
inlawrev-3683	1140	1	i	i	PRON
inlawrev-3683	1140	2	d	d	PROPN
inlawrev-3683	1140	3	at	at	ADP
inlawrev-3683	1140	4	863	863	NUM
inlawrev-3683	1140	5	.	.	PUNCT
inlawrev-3683	1141	1	382	382	NUM
inlawrev-3683	1141	2	.	.	PUNCT
inlawrev-3683	1142	1	i	i	PRON
inlawrev-3683	1142	2	d	d	PROPN
inlawrev-3683	1142	3	at	at	ADP
inlawrev-3683	1142	4	864	864	NUM
inlawrev-3683	1142	5	.	.	PUNCT
inlawrev-3683	1143	1	383	383	NUM
inlawrev-3683	1143	2	.	.	PUNCT
inlawrev-3683	1144	1	i	i	PRON
inlawrev-3683	1144	2	d	d	PROPN
inlawrev-3683	1144	3	384	384	NUM
inlawrev-3683	1144	4	.	.	PUNCT
inlawrev-3683	1145	1	794	794	NUM
inlawrev-3683	1145	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1145	3	1	1	NUM
inlawrev-3683	1145	4	168	168	NUM
inlawrev-3683	1145	5	(	(	PUNCT
inlawrev-3683	1145	6	ind	ind	NOUN
inlawrev-3683	1145	7	.	.	PUNCT
inlawrev-3683	1146	1	tax	tax	PROPN
inlawrev-3683	1146	2	ct	ct	PROPN
inlawrev-3683	1146	3	.	.	PROPN
inlawrev-3683	1146	4	2003	2003	NUM
inlawrev-3683	1146	5	)	)	PUNCT
inlawrev-3683	1146	6	.	.	PUNCT
inlawrev-3683	1147	1	2004	2004	NUM
inlawrev-3683	1147	2	]	]	PUNCT
inlawrev-3683	1147	3	taxation	taxation	NOUN
inlawrev-3683	1147	4	1383	1383	NUM
inlawrev-3683	1147	5	that	that	DET
inlawrev-3683	1147	6	denial	denial	NOUN
inlawrev-3683	1147	7	to	to	ADP
inlawrev-3683	1147	8	the	the	DET
inlawrev-3683	1147	9	state	state	NOUN
inlawrev-3683	1147	10	board.^^^	board.^^^	PROPN
inlawrev-3683	1147	11	the	the	DET
inlawrev-3683	1147	12	state	state	NOUN
inlawrev-3683	1147	13	board	board	NOUN
inlawrev-3683	1147	14	denied	deny	VERB
inlawrev-3683	1147	15	community	community	NOUN
inlawrev-3683	1147	16	relief	relief	NOUN
inlawrev-3683	1147	17	,	,	PUNCT
inlawrev-3683	1147	18	and	and	CCONJ
inlawrev-3683	1147	19	community	community	NOUN
inlawrev-3683	1147	20	initiated	initiate	VERB
inlawrev-3683	1147	21	its	its	PRON
inlawrev-3683	1147	22	original	original	ADJ
inlawrev-3683	1147	23	tax	tax	NOUN
inlawrev-3683	1147	24	appeal	appeal	NOUN
inlawrev-3683	1147	25	on	on	ADP
inlawrev-3683	1147	26	november	november	PROPN
inlawrev-3683	1147	27	12	12	NUM
inlawrev-3683	1147	28	,	,	PUNCT
inlawrev-3683	1147	29	1998.^*^	1998.^*^	NUM
inlawrev-3683	1147	30	community	community	NOUN
inlawrev-3683	1147	31	argued	argue	VERB
inlawrev-3683	1147	32	that	that	SCONJ
inlawrev-3683	1147	33	the	the	DET
inlawrev-3683	1147	34	ditch	ditch	NOUN
inlawrev-3683	1147	35	in	in	ADP
inlawrev-3683	1147	36	front	front	NOUN
inlawrev-3683	1147	37	of	of	ADP
inlawrev-3683	1147	38	its	its	PRON
inlawrev-3683	1147	39	land	land	NOUN
inlawrev-3683	1147	40	should	should	AUX
inlawrev-3683	1147	41	be	be	AUX
inlawrev-3683	1147	42	reclassified	reclassify	VERB
inlawrev-3683	1147	43	as	as	ADP
inlawrev-3683	1147	44	"	"	PUNCT
inlawrev-3683	1147	45	unusable	unusable	ADJ
inlawrev-3683	1147	46	undeveloped	undeveloped	ADJ
inlawrev-3683	1147	47	.	.	PUNCT
inlawrev-3683	1147	48	"^^^	"^^^	PUNCT
inlawrev-3683	1148	1	in	in	ADP
inlawrev-3683	1148	2	support	support	NOUN
inlawrev-3683	1148	3	of	of	ADP
inlawrev-3683	1148	4	its	its	PRON
inlawrev-3683	1148	5	claim	claim	NOUN
inlawrev-3683	1148	6	.	.	PUNCT
inlawrev-3683	1149	1	community	community	NOUN
inlawrev-3683	1149	2	presented	present	VERB
inlawrev-3683	1149	3	as	as	ADP
inlawrev-3683	1149	4	evidence	evidence	NOUN
inlawrev-3683	1149	5	at	at	ADP
inlawrev-3683	1149	6	the	the	DET
inlawrev-3683	1149	7	state	state	NOUN
inlawrev-3683	1149	8	board	board	PROPN
inlawrev-3683	1149	9	hearing	hear	VERB
inlawrev-3683	1149	10	the	the	DET
inlawrev-3683	1149	11	testimony	testimony	NOUN
inlawrev-3683	1149	12	of	of	ADP
inlawrev-3683	1149	13	its	its	PRON
inlawrev-3683	1149	14	tax	tax	NOUN
inlawrev-3683	1149	15	consultant	consultant	NOUN
inlawrev-3683	1149	16	.	.	PUNCT
inlawrev-3683	1150	1	the	the	DET
inlawrev-3683	1150	2	testimony	testimony	NOUN
inlawrev-3683	1150	3	was	be	AUX
inlawrev-3683	1150	4	that	that	PRON
inlawrev-3683	1150	5	due	due	ADP
inlawrev-3683	1150	6	to	to	ADP
inlawrev-3683	1150	7	the	the	DET
inlawrev-3683	1150	8	slope	slope	NOUN
inlawrev-3683	1150	9	of	of	ADP
inlawrev-3683	1150	10	the	the	DET
inlawrev-3683	1150	11	ditch	ditch	NOUN
inlawrev-3683	1150	12	's	's	PART
inlawrev-3683	1150	13	sides	side	NOUN
inlawrev-3683	1150	14	and	and	CCONJ
inlawrev-3683	1150	15	the	the	DET
inlawrev-3683	1150	16	fact	fact	NOUN
inlawrev-3683	1150	17	that	that	SCONJ
inlawrev-3683	1150	18	the	the	DET
inlawrev-3683	1150	19	ditch	ditch	NOUN
inlawrev-3683	1150	20	was	be	AUX
inlawrev-3683	1150	21	landlocked	landlocke	VERB
inlawrev-3683	1150	22	rendered	render	VERB
inlawrev-3683	1150	23	it	it	PRON
inlawrev-3683	1150	24	unusable	unusable	ADJ
inlawrev-3683	1150	25	for	for	ADP
inlawrev-3683	1150	26	a	a	DET
inlawrev-3683	1150	27	commercial	commercial	ADJ
inlawrev-3683	1150	28	purpose.^^	purpose.^^	NOUN
inlawrev-3683	1150	29	*	*	NOUN
inlawrev-3683	1150	30	aerial	aerial	ADJ
inlawrev-3683	1150	31	photographs	photograph	NOUN
inlawrev-3683	1150	32	and	and	CCONJ
inlawrev-3683	1150	33	a	a	DET
inlawrev-3683	1150	34	plat	plat	ADJ
inlawrev-3683	1150	35	map	map	NOUN
inlawrev-3683	1150	36	substantiating	substantiate	VERB
inlawrev-3683	1150	37	the	the	DET
inlawrev-3683	1150	38	testimonial	testimonial	ADJ
inlawrev-3683	1150	39	evidence	evidence	NOUN
inlawrev-3683	1150	40	given	give	VERB
inlawrev-3683	1150	41	by	by	ADP
inlawrev-3683	1150	42	community	community	NOUN
inlawrev-3683	1150	43	's	's	PART
inlawrev-3683	1150	44	tax	tax	NOUN
inlawrev-3683	1150	45	consultant	consultant	NOUN
inlawrev-3683	1150	46	accompanied	accompany	VERB
inlawrev-3683	1150	47	the	the	DET
inlawrev-3683	1150	48	testimony.^^^	testimony.^^^	NOUN
inlawrev-3683	1150	49	the	the	DET
inlawrev-3683	1150	50	tax	tax	NOUN
inlawrev-3683	1150	51	court	court	NOUN
inlawrev-3683	1150	52	determined	determine	VERB
inlawrev-3683	1150	53	that	that	SCONJ
inlawrev-3683	1150	54	community	community	NOUN
inlawrev-3683	1150	55	's	's	PART
inlawrev-3683	1150	56	testimony	testimony	NOUN
inlawrev-3683	1150	57	,	,	PUNCT
inlawrev-3683	1150	58	accompanied	accompany	VERB
inlawrev-3683	1150	59	with	with	ADP
inlawrev-3683	1150	60	pictorial	pictorial	ADJ
inlawrev-3683	1150	61	evidence	evidence	NOUN
inlawrev-3683	1150	62	,	,	PUNCT
inlawrev-3683	1150	63	was	be	AUX
inlawrev-3683	1150	64	sufficient	sufficient	ADJ
inlawrev-3683	1150	65	to	to	PART
inlawrev-3683	1150	66	carry	carry	VERB
inlawrev-3683	1150	67	its	its	PRON
inlawrev-3683	1150	68	burden	burden	NOUN
inlawrev-3683	1150	69	of	of	ADP
inlawrev-3683	1150	70	proof	proof	NOUN
inlawrev-3683	1150	71	that	that	SCONJ
inlawrev-3683	1150	72	a	a	DET
inlawrev-3683	1150	73	classification	classification	NOUN
inlawrev-3683	1150	74	of	of	ADP
inlawrev-3683	1150	75	"	"	PUNCT
inlawrev-3683	1150	76	primary	primary	NOUN
inlawrev-3683	1150	77	"	"	PUNCT
inlawrev-3683	1150	78	for	for	ADP
inlawrev-3683	1150	79	the	the	DET
inlawrev-3683	1150	80	ditch	ditch	NOUN
inlawrev-3683	1150	81	was	be	AUX
inlawrev-3683	1150	82	improper.^^^	improper.^^^	VERB
inlawrev-3683	1150	83	the	the	DET
inlawrev-3683	1150	84	burden	burden	NOUN
inlawrev-3683	1150	85	then	then	ADV
inlawrev-3683	1150	86	shifted	shift	VERB
inlawrev-3683	1150	87	to	to	ADP
inlawrev-3683	1150	88	the	the	DET
inlawrev-3683	1150	89	state	state	NOUN
inlawrev-3683	1150	90	board	board	NOUN
inlawrev-3683	1150	91	to	to	PART
inlawrev-3683	1150	92	rebut	rebut	VERB
inlawrev-3683	1150	93	community	community	NOUN
inlawrev-3683	1150	94	's	's	PART
inlawrev-3683	1150	95	evidence	evidence	NOUN
inlawrev-3683	1150	96	.	.	PUNCT
inlawrev-3683	1151	1	the	the	DET
inlawrev-3683	1151	2	state	state	NOUN
inlawrev-3683	1151	3	board	board	NOUN
inlawrev-3683	1151	4	argued	argue	VERB
inlawrev-3683	1151	5	that	that	SCONJ
inlawrev-3683	1151	6	the	the	DET
inlawrev-3683	1151	7	ditch	ditch	NOUN
inlawrev-3683	1151	8	was	be	AUX
inlawrev-3683	1151	9	"	"	PUNCT
inlawrev-3683	1151	10	necessary	necessary	ADJ
inlawrev-3683	1151	11	support	support	NOUN
inlawrev-3683	1151	12	land	land	NOUN
inlawrev-3683	1151	13	"	"	PUNCT
inlawrev-3683	1151	14	to	to	ADP
inlawrev-3683	1151	15	community	community	NOUN
inlawrev-3683	1151	16	,	,	PUNCT
inlawrev-3683	1151	17	and	and	CCONJ
inlawrev-3683	1151	18	therefore	therefore	ADV
inlawrev-3683	1151	19	,	,	PUNCT
inlawrev-3683	1151	20	the	the	DET
inlawrev-3683	1151	21	land	land	NOUN
inlawrev-3683	1151	22	was	be	AUX
inlawrev-3683	1151	23	classified	classify	VERB
inlawrev-3683	1151	24	appropriately	appropriately	ADV
inlawrev-3683	1151	25	as	as	ADP
inlawrev-3683	1151	26	"	"	PUNCT
inlawrev-3683	1151	27	primary	primary	ADJ
inlawrev-3683	1151	28	"	"	PUNCT
inlawrev-3683	1151	29	land	land	NOUN
inlawrev-3683	1151	30	.	.	PUNCT
inlawrev-3683	1152	1	however	however	ADV
inlawrev-3683	1152	2	,	,	PUNCT
inlawrev-3683	1152	3	the	the	DET
inlawrev-3683	1152	4	tax	tax	NOUN
inlawrev-3683	1152	5	court	court	NOUN
inlawrev-3683	1152	6	determined	determine	VERB
inlawrev-3683	1152	7	that	that	SCONJ
inlawrev-3683	1152	8	,	,	PUNCT
inlawrev-3683	1152	9	without	without	ADP
inlawrev-3683	1152	10	evidence	evidence	NOUN
inlawrev-3683	1152	11	showing	show	VERB
inlawrev-3683	1152	12	that	that	DET
inlawrev-3683	1152	13	community	community	NOUN
inlawrev-3683	1152	14	could	could	AUX
inlawrev-3683	1152	15	not	not	PART
inlawrev-3683	1152	16	use	use	VERB
inlawrev-3683	1152	17	its	its	PRON
inlawrev-3683	1152	18	primary	primary	ADJ
inlawrev-3683	1152	19	land	land	NOUN
inlawrev-3683	1152	20	without	without	ADP
inlawrev-3683	1152	21	the	the	DET
inlawrev-3683	1152	22	ditch	ditch	NOUN
inlawrev-3683	1152	23	,	,	PUNCT
inlawrev-3683	1152	24	the	the	DET
inlawrev-3683	1152	25	state	state	PROPN
inlawrev-3683	1152	26	board	board	PROPN
inlawrev-3683	1152	27	's	's	PART
inlawrev-3683	1152	28	contention	contention	NOUN
inlawrev-3683	1152	29	was	be	AUX
inlawrev-3683	1152	30	insufficient.^^	insufficient.^^	PRON
inlawrev-3683	1152	31	'	'	PUNCT
inlawrev-3683	1152	32	consequently	consequently	ADV
inlawrev-3683	1152	33	,	,	PUNCT
inlawrev-3683	1152	34	the	the	DET
inlawrev-3683	1152	35	tax	tax	NOUN
inlawrev-3683	1152	36	court	court	NOUN
inlawrev-3683	1152	37	remanded	remand	VERB
inlawrev-3683	1152	38	the	the	DET
inlawrev-3683	1152	39	case	case	NOUN
inlawrev-3683	1152	40	to	to	ADP
inlawrev-3683	1152	41	the	the	DET
inlawrev-3683	1152	42	indiana	indiana	PROPN
inlawrev-3683	1152	43	board	board	PROPN
inlawrev-3683	1152	44	with	with	ADP
inlawrev-3683	1152	45	instructions	instruction	NOUN
inlawrev-3683	1152	46	to	to	PART
inlawrev-3683	1152	47	reclassify	reclassify	VERB
inlawrev-3683	1152	48	community	community	NOUN
inlawrev-3683	1152	49	's	's	PART
inlawrev-3683	1152	50	ditch	ditch	NOUN
inlawrev-3683	1152	51	as	as	ADP
inlawrev-3683	1152	52	"	"	PUNCT
inlawrev-3683	1152	53	unusable	unusable	ADJ
inlawrev-3683	1152	54	undeveloped	undeveloped	ADJ
inlawrev-3683	1152	55	.	.	PUNCT
inlawrev-3683	1153	1	"	"	PUNCT
inlawrev-3683	1153	2	^^^	^^^	SYM
inlawrev-3683	1153	3	18	18	NUM
inlawrev-3683	1153	4	.	.	PUNCT
inlawrev-3683	1153	5	indiana	indiana	PROPN
inlawrev-3683	1153	6	c.a.p	c.a.p	PROPN
inlawrev-3683	1153	7	.	.	PUNCT
inlawrev-3683	1154	1	directors	director	NOUN
inlawrev-3683	1154	2	association	association	PROPN
inlawrev-3683	1154	3	v.	v.	ADP
inlawrev-3683	1154	4	department	department	PROPN
inlawrev-3683	1154	5	of	of	ADP
inlawrev-3683	1154	6	local	local	ADJ
inlawrev-3683	1154	7	government	government	NOUN
inlawrev-3683	1154	8	finance.^^^—cap	finance.^^^—cap	NOUN
inlawrev-3683	1154	9	is	be	AUX
inlawrev-3683	1154	10	an	an	DET
inlawrev-3683	1154	11	indiana	indiana	PROPN
inlawrev-3683	1154	12	non	non	ADJ
inlawrev-3683	1154	13	-	-	ADJ
inlawrev-3683	1154	14	profit	profit	ADJ
inlawrev-3683	1154	15	organization	organization	NOUN
inlawrev-3683	1154	16	that	that	PRON
inlawrev-3683	1154	17	acquired	acquire	VERB
inlawrev-3683	1154	18	property	property	NOUN
inlawrev-3683	1154	19	located	locate	VERB
inlawrev-3683	1154	20	in	in	ADP
inlawrev-3683	1154	21	indianapolis	indianapolis	PROPN
inlawrev-3683	1154	22	,	,	PUNCT
inlawrev-3683	1154	23	indiana	indiana	PROPN
inlawrev-3683	1154	24	.	.	PUNCT
inlawrev-3683	1155	1	cap	cap	PROPN
inlawrev-3683	1155	2	purchased	purchase	VERB
inlawrev-3683	1155	3	the	the	DET
inlawrev-3683	1155	4	new	new	ADJ
inlawrev-3683	1155	5	property	property	NOUN
inlawrev-3683	1155	6	on	on	ADP
inlawrev-3683	1155	7	august	august	PROPN
inlawrev-3683	1155	8	25	25	NUM
inlawrev-3683	1155	9	,	,	PUNCT
inlawrev-3683	1155	10	1998	1998	NUM
inlawrev-3683	1155	11	and	and	CCONJ
inlawrev-3683	1155	12	on	on	ADP
inlawrev-3683	1155	13	april	april	PROPN
inlawrev-3683	1155	14	28	28	NUM
inlawrev-3683	1155	15	,	,	PUNCT
inlawrev-3683	1155	16	1999	1999	NUM
inlawrev-3683	1155	17	,	,	PUNCT
inlawrev-3683	1155	18	filed	file	VERB
inlawrev-3683	1155	19	form	form	NOUN
inlawrev-3683	1155	20	136	136	NUM
inlawrev-3683	1155	21	application	application	NOUN
inlawrev-3683	1155	22	for	for	ADP
inlawrev-3683	1155	23	property	property	NOUN
inlawrev-3683	1155	24	tax	tax	NOUN
inlawrev-3683	1155	25	exemption	exemption	NOUN
inlawrev-3683	1155	26	for	for	ADP
inlawrev-3683	1155	27	the	the	DET
inlawrev-3683	1155	28	1	1	NUM
inlawrev-3683	1155	29	998	998	NUM
inlawrev-3683	1155	30	tax	tax	NOUN
inlawrev-3683	1155	31	year	year	NOUN
inlawrev-3683	1155	32	as	as	ADP
inlawrev-3683	1155	33	a	a	DET
inlawrev-3683	1155	34	charitable	charitable	ADJ
inlawrev-3683	1155	35	organization	organization	NOUN
inlawrev-3683	1155	36	using	use	VERB
inlawrev-3683	1155	37	the	the	DET
inlawrev-3683	1155	38	land	land	NOUN
inlawrev-3683	1155	39	for	for	ADP
inlawrev-3683	1155	40	a	a	DET
inlawrev-3683	1155	41	charitable	charitable	ADJ
inlawrev-3683	1155	42	purpose	purpose	NOUN
inlawrev-3683	1155	43	.	.	PUNCT
inlawrev-3683	1156	1	the	the	DET
inlawrev-3683	1156	2	marion	marion	PROPN
inlawrev-3683	1156	3	county	county	PROPN
inlawrev-3683	1156	4	property	property	NOUN
inlawrev-3683	1156	5	tax	tax	NOUN
inlawrev-3683	1156	6	assessment	assessment	NOUN
inlawrev-3683	1156	7	board	board	NOUN
inlawrev-3683	1156	8	of	of	ADP
inlawrev-3683	1156	9	appeals	appeal	NOUN
inlawrev-3683	1156	10	denied	deny	VERB
inlawrev-3683	1156	11	cap	cap	NOUN
inlawrev-3683	1156	12	's	's	PART
inlawrev-3683	1156	13	claim	claim	NOUN
inlawrev-3683	1156	14	stating	state	VERB
inlawrev-3683	1156	15	that	that	SCONJ
inlawrev-3683	1156	16	cap	cap	NOUN
inlawrev-3683	1156	17	did	do	AUX
inlawrev-3683	1156	18	not	not	PART
inlawrev-3683	1156	19	use	use	VERB
inlawrev-3683	1156	20	the	the	DET
inlawrev-3683	1156	21	newly	newly	ADV
inlawrev-3683	1156	22	acquired	acquire	VERB
inlawrev-3683	1156	23	land	land	NOUN
inlawrev-3683	1156	24	for	for	ADP
inlawrev-3683	1156	25	a	a	DET
inlawrev-3683	1156	26	charitable	charitable	ADJ
inlawrev-3683	1156	27	purpose	purpose	NOUN
inlawrev-3683	1156	28	.	.	PUNCT
inlawrev-3683	1157	1	cap	cap	NOUN
inlawrev-3683	1157	2	appealed	appeal	VERB
inlawrev-3683	1157	3	that	that	DET
inlawrev-3683	1157	4	decision	decision	NOUN
inlawrev-3683	1157	5	to	to	ADP
inlawrev-3683	1157	6	the	the	DET
inlawrev-3683	1157	7	state	state	NOUN
inlawrev-3683	1157	8	board	board	NOUN
inlawrev-3683	1157	9	which	which	PRON
inlawrev-3683	1157	10	determined	determine	VERB
inlawrev-3683	1157	11	that	that	SCONJ
inlawrev-3683	1157	12	cap	cap	NOUN
inlawrev-3683	1157	13	's	's	PART
inlawrev-3683	1157	14	form	form	NOUN
inlawrev-3683	1157	15	136	136	NUM
inlawrev-3683	1157	16	was	be	AUX
inlawrev-3683	1157	17	not	not	PART
inlawrev-3683	1157	18	timely	timely	ADV
inlawrev-3683	1157	19	filed	file	VERB
inlawrev-3683	1157	20	,	,	PUNCT
inlawrev-3683	1157	21	and	and	CCONJ
inlawrev-3683	1157	22	therefore	therefore	ADV
inlawrev-3683	1157	23	,	,	PUNCT
inlawrev-3683	1157	24	cap	cap	PROPN
inlawrev-3683	1157	25	's	's	PART
inlawrev-3683	1157	26	claim	claim	NOUN
inlawrev-3683	1157	27	was	be	AUX
inlawrev-3683	1157	28	barred	bar	VERB
inlawrev-3683	1157	29	.	.	PUNCT
inlawrev-3683	1158	1	cap	cap	NOUN
inlawrev-3683	1158	2	initiated	initiate	VERB
inlawrev-3683	1158	3	its	its	PRON
inlawrev-3683	1158	4	original	original	ADJ
inlawrev-3683	1158	5	tax	tax	NOUN
inlawrev-3683	1158	6	appeal	appeal	NOUN
inlawrev-3683	1158	7	on	on	ADP
inlawrev-3683	1158	8	april	april	PROPN
inlawrev-3683	1158	9	7	7	NUM
inlawrev-3683	1158	10	,	,	PUNCT
inlawrev-3683	1158	11	2000.^^^	2000.^^^	NUM
inlawrev-3683	1158	12	the	the	DET
inlawrev-3683	1158	13	tax	tax	NOUN
inlawrev-3683	1158	14	court	court	NOUN
inlawrev-3683	1158	15	determined	determine	VERB
inlawrev-3683	1158	16	that	that	SCONJ
inlawrev-3683	1158	17	indiana	indiana	PROPN
inlawrev-3683	1158	18	code	code	PROPN
inlawrev-3683	1158	19	section	section	NOUN
inlawrev-3683	1158	20	61	61	NUM
inlawrev-3683	1158	21	.	.	NOUN
inlawrev-3683	1158	22	1	1	NUM
inlawrev-3683	1158	23	1	1	NUM
inlawrev-3683	1158	24	1	1	NUM
inlawrev-3683	1158	25	-3	-3	PUNCT
inlawrev-3683	1158	26	.5(a	.5(a	PROPN
inlawrev-3683	1158	27	)	)	PUNCT
inlawrev-3683	1158	28	was	be	AUX
inlawrev-3683	1158	29	controlling	control	VERB
inlawrev-3683	1158	30	,	,	PUNCT
inlawrev-3683	1158	31	and	and	CCONJ
inlawrev-3683	1158	32	under	under	ADP
inlawrev-3683	1158	33	the	the	DET
inlawrev-3683	1158	34	plain	plain	ADJ
inlawrev-3683	1158	35	,	,	PUNCT
inlawrev-3683	1158	36	unambiguous	unambiguous	ADJ
inlawrev-3683	1158	37	,	,	PUNCT
inlawrev-3683	1158	38	meaning	meaning	NOUN
inlawrev-3683	1158	39	of	of	ADP
inlawrev-3683	1158	40	such	such	ADJ
inlawrev-3683	1158	41	section	section	NOUN
inlawrev-3683	1158	42	,	,	PUNCT
inlawrev-3683	1158	43	cap	cap	NOUN
inlawrev-3683	1158	44	was	be	AUX
inlawrev-3683	1158	45	required	require	VERB
inlawrev-3683	1158	46	to	to	PART
inlawrev-3683	1158	47	file	file	VERB
inlawrev-3683	1158	48	an	an	DET
inlawrev-3683	1158	49	application	application	NOUN
inlawrev-3683	1158	50	for	for	ADP
inlawrev-3683	1158	51	tax	tax	NOUN
inlawrev-3683	1158	52	exemption	exemption	NOUN
inlawrev-3683	1158	53	by	by	ADP
inlawrev-3683	1158	54	may	may	PROPN
inlawrev-3683	1158	55	15	15	NUM
inlawrev-3683	1158	56	,	,	PUNCT
inlawrev-3683	1158	57	1998	1998	NUM
inlawrev-3683	1158	58	for	for	ADP
inlawrev-3683	1158	59	the	the	DET
inlawrev-3683	1158	60	1	1	NUM
inlawrev-3683	1158	61	999	999	NUM
inlawrev-3683	1158	62	tax	tax	NOUN
inlawrev-3683	1158	63	year.^^^	year.^^^	PROPN
inlawrev-3683	1158	64	nevertheless	nevertheless	ADV
inlawrev-3683	1158	65	,	,	PUNCT
inlawrev-3683	1158	66	cap	cap	NOUN
inlawrev-3683	1158	67	argued	argue	VERB
inlawrev-3683	1158	68	that	that	SCONJ
inlawrev-3683	1158	69	the	the	DET
inlawrev-3683	1158	70	application	application	NOUN
inlawrev-3683	1158	71	must	must	AUX
inlawrev-3683	1158	72	be	be	AUX
inlawrev-3683	1158	73	filed	file	VERB
inlawrev-3683	1158	74	385	385	NUM
inlawrev-3683	1158	75	.	.	PUNCT
inlawrev-3683	1159	1	mat	mat	PROPN
inlawrev-3683	1159	2	1169	1169	NUM
inlawrev-3683	1159	3	.	.	PUNCT
inlawrev-3683	1160	1	386	386	NUM
inlawrev-3683	1160	2	.	.	PUNCT
inlawrev-3683	1161	1	i	i	PRON
inlawrev-3683	1161	2	d.	d.	PROPN
inlawrev-3683	1161	3	387	387	NUM
inlawrev-3683	1161	4	.	.	PUNCT
inlawrev-3683	1162	1	i	i	PRON
inlawrev-3683	1162	2	d	d	PROPN
inlawrev-3683	1162	3	at	at	ADP
inlawrev-3683	1162	4	1170	1170	NUM
inlawrev-3683	1162	5	.	.	PUNCT
inlawrev-3683	1163	1	388	388	NUM
inlawrev-3683	1163	2	.	.	PUNCT
inlawrev-3683	1164	1	i	i	PRON
inlawrev-3683	1164	2	d.	d.	PROPN
inlawrev-3683	1164	3	(	(	PUNCT
inlawrev-3683	1164	4	quoting	quote	VERB
inlawrev-3683	1164	5	stip	stip	NOUN
inlawrev-3683	1164	6	.	.	PUNCT
inlawrev-3683	1165	1	r.	r.	PROPN
inlawrev-3683	1165	2	at	at	ADP
inlawrev-3683	1165	3	28	28	NUM
inlawrev-3683	1165	4	)	)	PUNCT
inlawrev-3683	1165	5	.	.	PUNCT
inlawrev-3683	1166	1	389	389	NUM
inlawrev-3683	1166	2	.	.	PUNCT
inlawrev-3683	1167	1	i	i	PRON
inlawrev-3683	1167	2	d.	d.	PROPN
inlawrev-3683	1167	3	(	(	PUNCT
inlawrev-3683	1167	4	quoting	quote	VERB
inlawrev-3683	1167	5	stip	stip	NOUN
inlawrev-3683	1167	6	.	.	PUNCT
inlawrev-3683	1168	1	r.	r.	PROPN
inlawrev-3683	1168	2	at	at	ADP
inlawrev-3683	1168	3	39	39	NUM
inlawrev-3683	1168	4	and	and	CCONJ
inlawrev-3683	1168	5	40	40	NUM
inlawrev-3683	1168	6	)	)	PUNCT
inlawrev-3683	1168	7	.	.	PUNCT
inlawrev-3683	1169	1	390	390	NUM
inlawrev-3683	1169	2	.	.	PUNCT
inlawrev-3683	1170	1	i	i	PROPN
inlawrev-3683	1170	2	d	d	PROPN
inlawrev-3683	1170	3	391	391	NUM
inlawrev-3683	1170	4	.	.	PUNCT
inlawrev-3683	1171	1	i	i	PRON
inlawrev-3683	1171	2	d	d	PROPN
inlawrev-3683	1171	3	392	392	NUM
inlawrev-3683	1171	4	.	.	PUNCT
inlawrev-3683	1172	1	i	i	PRON
inlawrev-3683	1172	2	d	d	PROPN
inlawrev-3683	1172	3	at	at	ADP
inlawrev-3683	1172	4	1171	1171	NUM
inlawrev-3683	1172	5	.	.	PUNCT
inlawrev-3683	1173	1	393	393	NUM
inlawrev-3683	1173	2	.	.	PUNCT
inlawrev-3683	1174	1	797	797	NUM
inlawrev-3683	1174	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1174	3	878	878	NUM
inlawrev-3683	1174	4	(	(	PUNCT
inlawrev-3683	1174	5	ind	ind	NOUN
inlawrev-3683	1174	6	.	.	PUNCT
inlawrev-3683	1175	1	tax	tax	PROPN
inlawrev-3683	1175	2	ct	ct	PROPN
inlawrev-3683	1175	3	.	.	PROPN
inlawrev-3683	1175	4	2003	2003	NUM
inlawrev-3683	1175	5	)	)	PUNCT
inlawrev-3683	1176	1	394	394	NUM
inlawrev-3683	1176	2	.	.	PUNCT
inlawrev-3683	1177	1	i	i	PRON
inlawrev-3683	1177	2	d	d	PROPN
inlawrev-3683	1177	3	at	at	ADP
inlawrev-3683	1177	4	879	879	NUM
inlawrev-3683	1177	5	.	.	PUNCT
inlawrev-3683	1178	1	395	395	NUM
inlawrev-3683	1178	2	.	.	PUNCT
inlawrev-3683	1179	1	i	i	PRON
inlawrev-3683	1179	2	d	d	PROPN
inlawrev-3683	1179	3	at	at	ADP
inlawrev-3683	1179	4	880	880	NUM
inlawrev-3683	1179	5	.	.	PUNCT
inlawrev-3683	1180	1	1384	1384	NUM
inlawrev-3683	1180	2	indiana	indiana	PROPN
inlawrev-3683	1180	3	law	law	PROPN
inlawrev-3683	1180	4	review	review	NOUN
inlawrev-3683	1181	1	[	[	X
inlawrev-3683	1181	2	vol	vol	NOUN
inlawrev-3683	1181	3	.	.	PUNCT
inlawrev-3683	1182	1	37:1343	37:1343	NUM
inlawrev-3683	1182	2	in	in	ADP
inlawrev-3683	1182	3	year	year	NOUN
inlawrev-3683	1182	4	the	the	DET
inlawrev-3683	1182	5	property	property	NOUN
inlawrev-3683	1182	6	taxes	taxis	NOUN
inlawrev-3683	1182	7	are	be	AUX
inlawrev-3683	1182	8	due.-'^^	due.-'^^	NOUN
inlawrev-3683	1182	9	however	however	ADV
inlawrev-3683	1182	10	,	,	PUNCT
inlawrev-3683	1182	11	the	the	DET
inlawrev-3683	1182	12	tax	tax	NOUN
inlawrev-3683	1182	13	court	court	NOUN
inlawrev-3683	1182	14	pointed	point	VERB
inlawrev-3683	1182	15	out	out	ADP
inlawrev-3683	1182	16	that	that	SCONJ
inlawrev-3683	1182	17	the	the	DET
inlawrev-3683	1182	18	consequences	consequence	NOUN
inlawrev-3683	1182	19	ofposition	ofposition	VERB
inlawrev-3683	1182	20	.	.	PUNCT
inlawrev-3683	1183	1	the	the	DET
inlawrev-3683	1183	2	tax	tax	NOUN
inlawrev-3683	1183	3	court	court	NOUN
inlawrev-3683	1183	4	pointed	point	VERB
inlawrev-3683	1183	5	out	out	ADP
inlawrev-3683	1183	6	that	that	SCONJ
inlawrev-3683	1183	7	interpreting	interpret	VERB
inlawrev-3683	1183	8	the	the	DET
inlawrev-3683	1183	9	statute	statute	NOUN
inlawrev-3683	1183	10	the	the	DET
inlawrev-3683	1183	11	way	way	NOUN
inlawrev-3683	1183	12	cap	cap	NOUN
inlawrev-3683	1183	13	did	do	AUX
inlawrev-3683	1183	14	would	would	AUX
inlawrev-3683	1183	15	mean	mean	VERB
inlawrev-3683	1183	16	that	that	SCONJ
inlawrev-3683	1183	17	taxpayers	taxpayer	NOUN
inlawrev-3683	1183	18	would	would	AUX
inlawrev-3683	1183	19	apply	apply	VERB
inlawrev-3683	1183	20	for	for	ADP
inlawrev-3683	1183	21	a	a	DET
inlawrev-3683	1183	22	tax	tax	NOUN
inlawrev-3683	1183	23	exemption	exemption	NOUN
inlawrev-3683	1183	24	after	after	SCONJ
inlawrev-3683	1183	25	the	the	DET
inlawrev-3683	1183	26	taxes	taxis	NOUN
inlawrev-3683	1183	27	had	have	AUX
inlawrev-3683	1183	28	been	be	AUX
inlawrev-3683	1183	29	calculated	calculate	VERB
inlawrev-3683	1183	30	and	and	CCONJ
inlawrev-3683	1183	31	notices	notice	NOUN
inlawrev-3683	1183	32	mailed	mail	VERB
inlawrev-3683	1183	33	due	due	ADP
inlawrev-3683	1183	34	to	to	ADP
inlawrev-3683	1183	35	the	the	DET
inlawrev-3683	1183	36	fact	fact	NOUN
inlawrev-3683	1183	37	that	that	SCONJ
inlawrev-3683	1183	38	indiana	indiana	PROPN
inlawrev-3683	1183	39	's	's	PART
inlawrev-3683	1183	40	taxes	taxis	NOUN
inlawrev-3683	1183	41	are	be	AUX
inlawrev-3683	1183	42	assessed	assess	VERB
inlawrev-3683	1183	43	a	a	DET
inlawrev-3683	1183	44	year	year	NOUN
inlawrev-3683	1183	45	in	in	ADP
inlawrev-3683	1183	46	arrears	arrear	NOUN
inlawrev-3683	1183	47	.	.	PUNCT
inlawrev-3683	1184	1	^^^	^^^	PUNCT
inlawrev-3683	1184	2	thus	thus	ADV
inlawrev-3683	1184	3	,	,	PUNCT
inlawrev-3683	1184	4	the	the	DET
inlawrev-3683	1184	5	tax	tax	NOUN
inlawrev-3683	1184	6	court	court	NOUN
inlawrev-3683	1184	7	read	read	VERB
inlawrev-3683	1184	8	the	the	DET
inlawrev-3683	1184	9	applicable	applicable	ADJ
inlawrev-3683	1184	10	statute	statute	NOUN
inlawrev-3683	1184	11	to	to	PART
inlawrev-3683	1184	12	require	require	VERB
inlawrev-3683	1184	13	the	the	DET
inlawrev-3683	1184	14	filing	filing	NOUN
inlawrev-3683	1184	15	ofthe	ofthe	NOUN
inlawrev-3683	1184	16	exemption	exemption	NOUN
inlawrev-3683	1184	17	application	application	NOUN
inlawrev-3683	1184	18	in	in	ADP
inlawrev-3683	1184	19	the	the	DET
inlawrev-3683	1184	20	year	year	NOUN
inlawrev-3683	1184	21	in	in	ADP
inlawrev-3683	1184	22	which	which	PRON
inlawrev-3683	1184	23	the	the	DET
inlawrev-3683	1184	24	property	property	NOUN
inlawrev-3683	1184	25	tax	tax	NOUN
inlawrev-3683	1184	26	was	be	AUX
inlawrev-3683	1184	27	assessed	assess	VERB
inlawrev-3683	1184	28	and	and	CCONJ
inlawrev-3683	1184	29	not	not	PART
inlawrev-3683	1184	30	in	in	ADP
inlawrev-3683	1184	31	the	the	DET
inlawrev-3683	1184	32	year	year	NOUN
inlawrev-3683	1184	33	the	the	DET
inlawrev-3683	1184	34	tax	tax	NOUN
inlawrev-3683	1184	35	was	be	AUX
inlawrev-3683	1184	36	due.^^	due.^^	VERB
inlawrev-3683	1184	37	*	*	PUNCT
inlawrev-3683	1184	38	alternatively	alternatively	ADV
inlawrev-3683	1184	39	,	,	PUNCT
inlawrev-3683	1184	40	cap	cap	NOUN
inlawrev-3683	1184	41	argued	argue	VERB
inlawrev-3683	1184	42	that	that	SCONJ
inlawrev-3683	1184	43	the	the	DET
inlawrev-3683	1184	44	marion	marion	PROPN
inlawrev-3683	1184	45	county	county	PROPN
inlawrev-3683	1184	46	property	property	NOUN
inlawrev-3683	1184	47	tax	tax	NOUN
inlawrev-3683	1184	48	assessment	assessment	NOUN
inlawrev-3683	1184	49	board	board	NOUN
inlawrev-3683	1184	50	of	of	ADP
inlawrev-3683	1184	51	appeals	appeal	NOUN
inlawrev-3683	1184	52	waived	waive	VERB
inlawrev-3683	1184	53	the	the	DET
inlawrev-3683	1184	54	timely	timely	ADJ
inlawrev-3683	1184	55	filing	filing	NOUN
inlawrev-3683	1184	56	issue	issue	NOUN
inlawrev-3683	1184	57	by	by	ADP
inlawrev-3683	1184	58	not	not	PART
inlawrev-3683	1184	59	properly	properly	ADV
inlawrev-3683	1184	60	addressing	address	VERB
inlawrev-3683	1184	61	the	the	DET
inlawrev-3683	1184	62	issue	issue	NOUN
inlawrev-3683	1184	63	when	when	SCONJ
inlawrev-3683	1184	64	the	the	DET
inlawrev-3683	1184	65	mcptaba	mcptaba	NOUN
inlawrev-3683	1184	66	initially	initially	ADV
inlawrev-3683	1184	67	denied	deny	VERB
inlawrev-3683	1184	68	cap	cap	NOUN
inlawrev-3683	1184	69	's	's	PART
inlawrev-3683	1184	70	application.^^^	application.^^^	NOUN
inlawrev-3683	1184	71	the	the	DET
inlawrev-3683	1184	72	tax	tax	NOUN
inlawrev-3683	1184	73	court	court	NOUN
inlawrev-3683	1184	74	disagreed	disagree	VERB
inlawrev-3683	1184	75	and	and	CCONJ
inlawrev-3683	1184	76	determined	determine	VERB
inlawrev-3683	1184	77	that	that	SCONJ
inlawrev-3683	1184	78	,	,	PUNCT
inlawrev-3683	1184	79	although	although	SCONJ
inlawrev-3683	1184	80	the	the	DET
inlawrev-3683	1184	81	issue	issue	NOUN
inlawrev-3683	1184	82	was	be	AUX
inlawrev-3683	1184	83	not	not	PART
inlawrev-3683	1184	84	raised	raise	VERB
inlawrev-3683	1184	85	until	until	ADP
inlawrev-3683	1184	86	the	the	DET
inlawrev-3683	1184	87	state	state	PROPN
inlawrev-3683	1184	88	board	board	PROPN
inlawrev-3683	1184	89	's	's	PART
inlawrev-3683	1184	90	hearing	hearing	NOUN
inlawrev-3683	1184	91	,	,	PUNCT
inlawrev-3683	1184	92	it	it	PRON
inlawrev-3683	1184	93	was	be	AUX
inlawrev-3683	1184	94	properly	properly	ADV
inlawrev-3683	1184	95	raised	raise	VERB
inlawrev-3683	1184	96	,	,	PUNCT
inlawrev-3683	1184	97	and	and	CCONJ
inlawrev-3683	1184	98	cap	cap	NOUN
inlawrev-3683	1184	99	's	's	PART
inlawrev-3683	1184	100	due	due	ADJ
inlawrev-3683	1184	101	process	process	NOUN
inlawrev-3683	1184	102	rights	right	NOUN
inlawrev-3683	1184	103	to	to	PART
inlawrev-3683	1184	104	review	review	VERB
inlawrev-3683	1184	105	and	and	CCONJ
inlawrev-3683	1184	106	rebut	rebut	VERB
inlawrev-3683	1184	107	the	the	DET
inlawrev-3683	1184	108	state	state	PROPN
inlawrev-3683	1184	109	board	board	NOUN
inlawrev-3683	1184	110	's	's	PART
inlawrev-3683	1184	111	disposition	disposition	NOUN
inlawrev-3683	1184	112	were	be	AUX
inlawrev-3683	1184	113	met	meet	VERB
inlawrev-3683	1184	114	.	.	PUNCT
inlawrev-3683	1185	1	thus	thus	ADV
inlawrev-3683	1185	2	,	,	PUNCT
inlawrev-3683	1185	3	the	the	DET
inlawrev-3683	1185	4	tax	tax	NOUN
inlawrev-3683	1185	5	court	court	NOUN
inlawrev-3683	1185	6	denied	deny	VERB
inlawrev-3683	1185	7	cap	cap	NOUN
inlawrev-3683	1185	8	's	's	PART
inlawrev-3683	1185	9	relief	relief	NOUN
inlawrev-3683	1185	10	and	and	CCONJ
inlawrev-3683	1185	11	granted	grant	VERB
inlawrev-3683	1185	12	the	the	DET
inlawrev-3683	1185	13	state	state	NOUN
inlawrev-3683	1185	14	board	board	NOUN
inlawrev-3683	1185	15	's	's	PART
inlawrev-3683	1185	16	motion	motion	NOUN
inlawrev-3683	1185	17	for	for	ADP
inlawrev-3683	1185	18	summary	summary	NOUN
inlawrev-3683	1185	19	judgment	judgment	NOUN
inlawrev-3683	1185	20	.	.	PUNCT
inlawrev-3683	1186	1	'*^^	'*^^	PART
inlawrev-3683	1187	1	19	19	NUM
inlawrev-3683	1187	2	.	.	PUNCT
inlawrev-3683	1188	1	lacy	lacy	VERB
inlawrev-3683	1188	2	diversified	diversified	ADJ
inlawrev-3683	1188	3	industries	industry	NOUN
inlawrev-3683	1188	4	,	,	PUNCT
inlawrev-3683	1188	5	ltd	ltd	PROPN
inlawrev-3683	1188	6	.	.	PROPN
inlawrev-3683	1189	1	v.	v.	ADP
inlawrev-3683	1189	2	department	department	PROPN
inlawrev-3683	1189	3	oflocal	oflocal	ADJ
inlawrev-3683	1189	4	government	government	NOUN
inlawrev-3683	1189	5	finance	finance	NOUN
inlawrev-3683	1189	6	.	.	PUNCT
inlawrev-3683	1190	1	^^^—lacy	^^^—lacy	NOUN
inlawrev-3683	1190	2	is	be	AUX
inlawrev-3683	1190	3	the	the	DET
inlawrev-3683	1190	4	owner	owner	NOUN
inlawrev-3683	1190	5	of	of	ADP
inlawrev-3683	1190	6	a	a	DET
inlawrev-3683	1190	7	building	building	NOUN
inlawrev-3683	1190	8	located	locate	VERB
inlawrev-3683	1190	9	on	on	ADP
inlawrev-3683	1190	10	monument	monument	PROPN
inlawrev-3683	1190	11	circle	circle	PROPN
inlawrev-3683	1190	12	,	,	PUNCT
inlawrev-3683	1190	13	marion	marion	PROPN
inlawrev-3683	1190	14	county	county	PROPN
inlawrev-3683	1190	15	,	,	PUNCT
inlawrev-3683	1190	16	indianapolis	indianapolis	PROPN
inlawrev-3683	1190	17	,	,	PUNCT
inlawrev-3683	1190	18	indiana	indiana	PROPN
inlawrev-3683	1190	19	.	.	PUNCT
inlawrev-3683	1191	1	the	the	DET
inlawrev-3683	1191	2	building	building	NOUN
inlawrev-3683	1191	3	was	be	AUX
inlawrev-3683	1191	4	constructed	construct	VERB
inlawrev-3683	1191	5	in	in	ADP
inlawrev-3683	1191	6	1	1	NUM
inlawrev-3683	1191	7	924	924	NUM
inlawrev-3683	1191	8	and	and	CCONJ
inlawrev-3683	1191	9	the	the	DET
inlawrev-3683	1191	10	building	building	NOUN
inlawrev-3683	1191	11	consisted	consist	VERB
inlawrev-3683	1191	12	of	of	ADP
inlawrev-3683	1191	13	office	office	NOUN
inlawrev-3683	1191	14	space	space	NOUN
inlawrev-3683	1191	15	and	and	CCONJ
inlawrev-3683	1191	16	parking	parking	NOUN
inlawrev-3683	1191	17	garage	garage	NOUN
inlawrev-3683	1191	18	on	on	ADP
inlawrev-3683	1191	19	floors	floor	NOUN
inlawrev-3683	1191	20	one	one	NUM
inlawrev-3683	1191	21	through	through	ADP
inlawrev-3683	1191	22	six	six	NUM
inlawrev-3683	1191	23	and	and	CCONJ
inlawrev-3683	1191	24	office	office	NOUN
inlawrev-3683	1191	25	space	space	NOUN
inlawrev-3683	1191	26	only	only	ADV
inlawrev-3683	1191	27	on	on	ADP
inlawrev-3683	1191	28	floors	floor	NOUN
inlawrev-3683	1191	29	seven	seven	NUM
inlawrev-3683	1191	30	through	through	ADP
inlawrev-3683	1191	31	nine	nine	NUM
inlawrev-3683	1191	32	.	.	PUNCT
inlawrev-3683	1192	1	for	for	ADP
inlawrev-3683	1192	2	the	the	DET
inlawrev-3683	1192	3	1995	1995	NUM
inlawrev-3683	1192	4	and	and	CCONJ
inlawrev-3683	1192	5	1996	1996	NUM
inlawrev-3683	1192	6	tax	tax	NOUN
inlawrev-3683	1192	7	years	year	NOUN
inlawrev-3683	1192	8	,	,	PUNCT
inlawrev-3683	1192	9	the	the	DET
inlawrev-3683	1192	10	center	center	PROPN
inlawrev-3683	1192	11	township	township	NOUN
inlawrev-3683	1192	12	assessor	assessor	NOUN
inlawrev-3683	1192	13	valued	value	VERB
inlawrev-3683	1192	14	lacy	lacy	NOUN
inlawrev-3683	1192	15	's	's	PART
inlawrev-3683	1192	16	property	property	NOUN
inlawrev-3683	1192	17	,	,	PUNCT
inlawrev-3683	1192	18	assigning	assign	VERB
inlawrev-3683	1192	19	it	it	PRON
inlawrev-3683	1192	20	a	a	DET
inlawrev-3683	1192	21	"	"	PUNCT
inlawrev-3683	1192	22	b	b	NOUN
inlawrev-3683	1192	23	"	"	PUNCT
inlawrev-3683	1192	24	grade	grade	NOUN
inlawrev-3683	1192	25	,	,	PUNCT
inlawrev-3683	1192	26	or	or	CCONJ
inlawrev-3683	1192	27	"	"	PUNCT
inlawrev-3683	1192	28	good	good	ADJ
inlawrev-3683	1192	29	"	"	PUNCT
inlawrev-3683	1192	30	condition	condition	NOUN
inlawrev-3683	1192	31	,	,	PUNCT
inlawrev-3683	1192	32	and	and	CCONJ
inlawrev-3683	1192	33	subject	subject	ADJ
inlawrev-3683	1192	34	to	to	ADP
inlawrev-3683	1192	35	a	a	DET
inlawrev-3683	1192	36	15	15	NUM
inlawrev-3683	1192	37	%	%	NOUN
inlawrev-3683	1192	38	obsolescence	obsolescence	NOUN
inlawrev-3683	1192	39	adjustment	adjustment	NOUN
inlawrev-3683	1192	40	.	.	PUNCT
inlawrev-3683	1193	1	lacy	lacy	NOUN
inlawrev-3683	1193	2	appealed	appeal	VERB
inlawrev-3683	1193	3	the	the	DET
inlawrev-3683	1193	4	center	center	ADJ
inlawrev-3683	1193	5	township	township	NOUN
inlawrev-3683	1193	6	assessor	assessor	NOUN
inlawrev-3683	1193	7	's	's	PART
inlawrev-3683	1193	8	determinations	determination	NOUN
inlawrev-3683	1193	9	to	to	ADP
inlawrev-3683	1193	10	the	the	DET
inlawrev-3683	1193	11	marion	marion	PROPN
inlawrev-3683	1193	12	county	county	PROPN
inlawrev-3683	1193	13	board	board	NOUN
inlawrev-3683	1193	14	of	of	ADP
inlawrev-3683	1193	15	review	review	NOUN
inlawrev-3683	1193	16	.	.	PUNCT
inlawrev-3683	1194	1	the	the	DET
inlawrev-3683	1194	2	marion	marion	PROPN
inlawrev-3683	1194	3	county	county	PROPN
inlawrev-3683	1194	4	board	board	PROPN
inlawrev-3683	1194	5	of	of	ADP
inlawrev-3683	1194	6	review	review	NOUN
inlawrev-3683	1194	7	denied	deny	VERB
inlawrev-3683	1194	8	all	all	DET
inlawrev-3683	1194	9	claims	claim	NOUN
inlawrev-3683	1194	10	for	for	ADP
inlawrev-3683	1194	11	relief	relief	NOUN
inlawrev-3683	1194	12	and	and	CCONJ
inlawrev-3683	1194	13	lacy	lacy	NOUN
inlawrev-3683	1194	14	then	then	ADV
inlawrev-3683	1194	15	filed	file	VERB
inlawrev-3683	1194	16	two	two	NUM
inlawrev-3683	1194	17	form	form	NOUN
inlawrev-3683	1194	18	131	131	NUM
inlawrev-3683	1194	19	petitions	petition	NOUN
inlawrev-3683	1194	20	for	for	ADP
inlawrev-3683	1194	21	review	review	NOUN
inlawrev-3683	1194	22	of	of	ADP
inlawrev-3683	1194	23	assessment	assessment	NOUN
inlawrev-3683	1194	24	with	with	ADP
inlawrev-3683	1194	25	the	the	DET
inlawrev-3683	1194	26	state	state	NOUN
inlawrev-3683	1194	27	board	board	NOUN
inlawrev-3683	1194	28	.	.	PUNCT
inlawrev-3683	1195	1	after	after	ADP
inlawrev-3683	1195	2	conducting	conduct	VERB
inlawrev-3683	1195	3	a	a	DET
inlawrev-3683	1195	4	hearing	hearing	NOUN
inlawrev-3683	1195	5	on	on	ADP
inlawrev-3683	1195	6	the	the	DET
inlawrev-3683	1195	7	matter	matter	NOUN
inlawrev-3683	1195	8	,	,	PUNCT
inlawrev-3683	1195	9	the	the	DET
inlawrev-3683	1195	10	state	state	NOUN
inlawrev-3683	1195	11	board	board	NOUN
inlawrev-3683	1195	12	issued	issue	VERB
inlawrev-3683	1195	13	two	two	NUM
inlawrev-3683	1195	14	final	final	ADJ
inlawrev-3683	1195	15	determinations	determination	NOUN
inlawrev-3683	1195	16	in	in	ADP
inlawrev-3683	1195	17	which	which	PRON
inlawrev-3683	1195	18	it	it	PRON
inlawrev-3683	1195	19	lowered	lower	VERB
inlawrev-3683	1195	20	lacy	lacy	NOUN
inlawrev-3683	1195	21	's	's	PART
inlawrev-3683	1195	22	condition	condition	NOUN
inlawrev-3683	1195	23	rating	rating	NOUN
inlawrev-3683	1195	24	from	from	ADP
inlawrev-3683	1195	25	"	"	PUNCT
inlawrev-3683	1195	26	good	good	ADJ
inlawrev-3683	1195	27	"	"	PUNCT
inlawrev-3683	1195	28	to	to	AUX
inlawrev-3683	1195	29	"	"	PUNCT
inlawrev-3683	1195	30	average	average	ADJ
inlawrev-3683	1195	31	"	"	PUNCT
inlawrev-3683	1195	32	but	but	CCONJ
inlawrev-3683	1195	33	denied	deny	VERB
inlawrev-3683	1195	34	all	all	DET
inlawrev-3683	1195	35	other	other	ADJ
inlawrev-3683	1195	36	relief	relief	NOUN
inlawrev-3683	1195	37	still	still	ADV
inlawrev-3683	1195	38	unsatisfied	unsatisfied	ADJ
inlawrev-3683	1195	39	,	,	PUNCT
inlawrev-3683	1195	40	lacy	lacy	NOUN
inlawrev-3683	1195	41	initiated	initiate	VERB
inlawrev-3683	1195	42	an	an	DET
inlawrev-3683	1195	43	original	original	ADJ
inlawrev-3683	1195	44	tax	tax	NOUN
inlawrev-3683	1195	45	appeal	appeal	NOUN
inlawrev-3683	1195	46	on	on	ADP
inlawrev-3683	1195	47	march	march	PROPN
inlawrev-3683	1195	48	2	2	NUM
inlawrev-3683	1195	49	1	1	NUM
inlawrev-3683	1195	50	,	,	PUNCT
inlawrev-3683	1195	51	200	200	NUM
inlawrev-3683	1195	52	1	1	NUM
inlawrev-3683	1195	53	.^^'^	.^^'^	NOUN
inlawrev-3683	1196	1	lacy	lacy	NOUN
inlawrev-3683	1196	2	first	first	ADV
inlawrev-3683	1196	3	argued	argue	VERB
inlawrev-3683	1196	4	that	that	SCONJ
inlawrev-3683	1196	5	a	a	DET
inlawrev-3683	1196	6	grade	grade	NOUN
inlawrev-3683	1196	7	of"b	of"b	NOUN
inlawrev-3683	1196	8	"	"	PUNCT
inlawrev-3683	1196	9	is	be	AUX
inlawrev-3683	1196	10	excessive	excessive	ADJ
inlawrev-3683	1196	11	and	and	CCONJ
inlawrev-3683	1196	12	should	should	AUX
inlawrev-3683	1196	13	be	be	AUX
inlawrev-3683	1196	14	reduced	reduce	VERB
inlawrev-3683	1196	15	to	to	ADP
inlawrev-3683	1196	16	a	a	DET
inlawrev-3683	1196	17	proper	proper	ADJ
inlawrev-3683	1196	18	grade	grade	NOUN
inlawrev-3683	1196	19	of"c+1	of"c+1	NOUN
inlawrev-3683	1196	20	.'"^^^	.'"^^^	PUNCT
inlawrev-3683	1196	21	in	in	ADP
inlawrev-3683	1196	22	support	support	NOUN
inlawrev-3683	1196	23	of	of	ADP
inlawrev-3683	1196	24	its	its	PRON
inlawrev-3683	1196	25	contention	contention	NOUN
inlawrev-3683	1196	26	.	.	PUNCT
inlawrev-3683	1197	1	lacy	lacy	NOUN
inlawrev-3683	1197	2	submitted	submit	VERB
inlawrev-3683	1197	3	record	record	NOUN
inlawrev-3683	1197	4	cards	card	NOUN
inlawrev-3683	1197	5	and	and	CCONJ
inlawrev-3683	1197	6	photocopies	photocopy	NOUN
inlawrev-3683	1197	7	of	of	ADP
inlawrev-3683	1197	8	photographs	photograph	NOUN
inlawrev-3683	1197	9	on	on	ADP
inlawrev-3683	1197	10	six	six	NUM
inlawrev-3683	1197	11	properties	property	NOUN
inlawrev-3683	1197	12	that	that	PRON
inlawrev-3683	1197	13	lacy	lacy	NOUN
inlawrev-3683	1197	14	claimed	claim	VERB
inlawrev-3683	1197	15	were	be	AUX
inlawrev-3683	1197	16	similarly	similarly	ADV
inlawrev-3683	1197	17	situated	situate	VERB
inlawrev-3683	1197	18	and	and	CCONJ
inlawrev-3683	1197	19	comparable	comparable	ADJ
inlawrev-3683	1197	20	thereby	thereby	ADV
inlawrev-3683	1197	21	to	to	ADP
inlawrev-3683	1197	22	lacy	lacy	NOUN
inlawrev-3683	1197	23	's	's	PART
inlawrev-3683	1197	24	building	building	NOUN
inlawrev-3683	1197	25	.	.	PUNCT
inlawrev-3683	1198	1	'*^	'*^	NOUN
inlawrev-3683	1198	2	'	'	VERB
inlawrev-3683	1198	3	*	*	PUNCT
inlawrev-3683	1198	4	similarly	similarly	ADV
inlawrev-3683	1198	5	,	,	PUNCT
inlawrev-3683	1198	6	for	for	ADP
inlawrev-3683	1198	7	comparison	comparison	NOUN
inlawrev-3683	1198	8	.	.	PUNCT
inlawrev-3683	1199	1	lacy	lacy	NOUN
inlawrev-3683	1199	2	submitted	submit	VERB
inlawrev-3683	1199	3	the	the	DET
inlawrev-3683	1199	4	record	record	NOUN
inlawrev-3683	1199	5	card	card	NOUN
inlawrev-3683	1199	6	and	and	CCONJ
inlawrev-3683	1199	7	photograph	photograph	NOUN
inlawrev-3683	1199	8	of	of	ADP
inlawrev-3683	1199	9	lacy	lacy	NOUN
inlawrev-3683	1199	10	's	's	PART
inlawrev-3683	1199	11	building	building	NOUN
inlawrev-3683	1199	12	.	.	PUNCT
inlawrev-3683	1200	1	in	in	ADP
inlawrev-3683	1200	2	addition	addition	NOUN
inlawrev-3683	1200	3	to	to	ADP
inlawrev-3683	1200	4	the	the	DET
inlawrev-3683	1200	5	record	record	NOUN
inlawrev-3683	1200	6	cards	card	NOUN
inlawrev-3683	1200	7	and	and	CCONJ
inlawrev-3683	1200	8	photographs	photograph	NOUN
inlawrev-3683	1200	9	.	.	PUNCT
inlawrev-3683	1201	1	lacy	lacy	NOUN
inlawrev-3683	1201	2	submitted	submit	VERB
inlawrev-3683	1201	3	the	the	DET
inlawrev-3683	1201	4	testimony	testimony	NOUN
inlawrev-3683	1201	5	of	of	ADP
inlawrev-3683	1201	6	their	their	PRON
inlawrev-3683	1201	7	building	building	NOUN
inlawrev-3683	1201	8	manager	manager	NOUN
inlawrev-3683	1201	9	who	who	PRON
inlawrev-3683	1201	10	testified	testify	VERB
inlawrev-3683	1201	11	at	at	ADP
inlawrev-3683	1201	12	the	the	DET
inlawrev-3683	1201	13	administrative	administrative	ADJ
inlawrev-3683	1201	14	hearing	hearing	NOUN
inlawrev-3683	1201	15	as	as	ADP
inlawrev-3683	1201	16	to	to	ADP
inlawrev-3683	1201	17	his	his	PRON
inlawrev-3683	1201	18	opinion	opinion	NOUN
inlawrev-3683	1201	19	of	of	ADP
inlawrev-3683	1201	20	why	why	SCONJ
inlawrev-3683	1201	21	lacy	lacy	NOUN
inlawrev-3683	1201	22	's	's	PART
inlawrev-3683	1201	23	building	building	NOUN
inlawrev-3683	1201	24	and	and	CCONJ
inlawrev-3683	1201	25	the	the	DET
inlawrev-3683	1201	26	other	other	ADJ
inlawrev-3683	1201	27	buildings	building	NOUN
inlawrev-3683	1201	28	are	be	AUX
inlawrev-3683	1201	29	comparable	comparable	ADJ
inlawrev-3683	1201	30	.	.	PUNCT
inlawrev-3683	1202	1	the	the	DET
inlawrev-3683	1202	2	tax	tax	NOUN
inlawrev-3683	1202	3	court	court	NOUN
inlawrev-3683	1202	4	396	396	NUM
inlawrev-3683	1202	5	.	.	PUNCT
inlawrev-3683	1203	1	i	i	PRON
inlawrev-3683	1203	2	d.	d.	PROPN
inlawrev-3683	1203	3	397	397	NUM
inlawrev-3683	1203	4	.	.	PUNCT
inlawrev-3683	1204	1	i	i	PRON
inlawrev-3683	1204	2	d.	d.	PROPN
inlawrev-3683	1204	3	398	398	NUM
inlawrev-3683	1204	4	.	.	PUNCT
inlawrev-3683	1205	1	i	i	PRON
inlawrev-3683	1205	2	d	d	PROPN
inlawrev-3683	1205	3	399	399	NUM
inlawrev-3683	1205	4	.	.	PUNCT
inlawrev-3683	1206	1	mat	mat	NOUN
inlawrev-3683	1206	2	881	881	NUM
inlawrev-3683	1206	3	.	.	NOUN
inlawrev-3683	1206	4	400	400	NUM
inlawrev-3683	1206	5	.	.	PUNCT
inlawrev-3683	1207	1	i	i	PRON
inlawrev-3683	1207	2	d	d	PROPN
inlawrev-3683	1207	3	401	401	NUM
inlawrev-3683	1207	4	.	.	PUNCT
inlawrev-3683	1208	1	799n.e.2d	799n.e.2d	NUM
inlawrev-3683	1208	2	1215	1215	NUM
inlawrev-3683	1208	3	(	(	PUNCT
inlawrev-3683	1208	4	ind	ind	NOUN
inlawrev-3683	1208	5	.	.	PUNCT
inlawrev-3683	1208	6	tax	tax	PROPN
inlawrev-3683	1209	1	ct	ct	PROPN
inlawrev-3683	1209	2	.	.	PROPN
inlawrev-3683	1209	3	2003	2003	NUM
inlawrev-3683	1209	4	)	)	PUNCT
inlawrev-3683	1210	1	402	402	NUM
inlawrev-3683	1210	2	.	.	PUNCT
inlawrev-3683	1211	1	i	i	PRON
inlawrev-3683	1211	2	d	d	PROPN
inlawrev-3683	1211	3	at	at	ADP
inlawrev-3683	1211	4	1218	1218	NUM
inlawrev-3683	1211	5	.	.	PUNCT
inlawrev-3683	1212	1	403	403	NUM
inlawrev-3683	1212	2	.	.	PUNCT
inlawrev-3683	1213	1	i	i	PRON
inlawrev-3683	1213	2	d	d	PROPN
inlawrev-3683	1213	3	at	at	ADP
inlawrev-3683	1213	4	1219	1219	NUM
inlawrev-3683	1213	5	.	.	PUNCT
inlawrev-3683	1214	1	404	404	NUM
inlawrev-3683	1214	2	.	.	PUNCT
inlawrev-3683	1215	1	/^.	/^.	PUNCT
inlawrev-3683	1215	2	at	at	ADP
inlawrev-3683	1215	3	1220	1220	NUM
inlawrev-3683	1215	4	.	.	PUNCT
inlawrev-3683	1216	1	2004	2004	NUM
inlawrev-3683	1216	2	]	]	PUNCT
inlawrev-3683	1216	3	taxation	taxation	NOUN
inlawrev-3683	1216	4	1385	1385	NUM
inlawrev-3683	1216	5	determined	determine	VERB
inlawrev-3683	1216	6	that	that	SCONJ
inlawrev-3683	1216	7	the	the	DET
inlawrev-3683	1216	8	photographic	photographic	ADJ
inlawrev-3683	1216	9	evidence	evidence	NOUN
inlawrev-3683	1216	10	and	and	CCONJ
inlawrev-3683	1216	11	testimony	testimony	NOUN
inlawrev-3683	1216	12	submitted	submit	VERB
inlawrev-3683	1216	13	together	together	ADV
inlawrev-3683	1216	14	amounted	amount	VERB
inlawrev-3683	1216	15	to	to	ADP
inlawrev-3683	1216	16	little	little	ADJ
inlawrev-3683	1216	17	more	more	ADJ
inlawrev-3683	1216	18	than	than	ADP
inlawrev-3683	1216	19	conclusory	conclusory	ADJ
inlawrev-3683	1216	20	statements	statement	NOUN
inlawrev-3683	1216	21	and	and	CCONJ
inlawrev-3683	1216	22	did	do	AUX
inlawrev-3683	1216	23	not	not	PART
inlawrev-3683	1216	24	rise	rise	VERB
inlawrev-3683	1216	25	to	to	ADP
inlawrev-3683	1216	26	the	the	DET
inlawrev-3683	1216	27	level	level	NOUN
inlawrev-3683	1216	28	of	of	ADP
inlawrev-3683	1216	29	probative	probative	ADJ
inlawrev-3683	1216	30	evidence	evidence	NOUN
inlawrev-3683	1216	31	.	.	PUNCT
inlawrev-3683	1217	1	'^^^	'^^^	PROPN
inlawrev-3683	1217	2	further	far	ADV
inlawrev-3683	1217	3	,	,	PUNCT
inlawrev-3683	1217	4	that	that	DET
inlawrev-3683	1217	5	tax	tax	NOUN
inlawrev-3683	1217	6	court	court	NOUN
inlawrev-3683	1217	7	stated	state	VERB
inlawrev-3683	1217	8	it	it	PRON
inlawrev-3683	1217	9	required	require	VERB
inlawrev-3683	1217	10	"	"	PUNCT
inlawrev-3683	1217	11	specific	specific	ADJ
inlawrev-3683	1217	12	reasons	reason	NOUN
inlawrev-3683	1217	13	...	...	PUNCT
inlawrev-3683	1217	14	as	as	ADP
inlawrev-3683	1217	15	to	to	ADP
inlawrev-3683	1217	16	why	why	SCONJ
inlawrev-3683	1217	17	a	a	DET
inlawrev-3683	1217	18	taxpayer	taxpayer	NOUN
inlawrev-3683	1217	19	believes	believe	VERB
inlawrev-3683	1217	20	a	a	DET
inlawrev-3683	1217	21	building	building	NOUN
inlawrev-3683	1217	22	is	be	AUX
inlawrev-3683	1217	23	comparable	comparable	ADJ
inlawrev-3683	1217	24	,	,	PUNCT
inlawrev-3683	1217	25	or	or	CCONJ
inlawrev-3683	1217	26	why	why	SCONJ
inlawrev-3683	1217	27	a	a	DET
inlawrev-3683	1217	28	building	building	NOUN
inlawrev-3683	1217	29	's	's	PART
inlawrev-3683	1217	30	style	style	NOUN
inlawrev-3683	1217	31	is	be	AUX
inlawrev-3683	1217	32	'	'	PUNCT
inlawrev-3683	1217	33	moderately	moderately	ADV
inlawrev-3683	1217	34	attractive	attractive	ADJ
inlawrev-3683	1217	35	'	'	PUNCT
inlawrev-3683	1217	36	as	as	SCONJ
inlawrev-3683	1217	37	opposed	oppose	VERB
inlawrev-3683	1217	38	to	to	ADP
inlawrev-3683	1217	39	'	'	PUNCT
inlawrev-3683	1217	40	architecturally	architecturally	ADV
inlawrev-3683	1217	41	attractive	attractive	ADJ
inlawrev-3683	1217	42	.	.	PUNCT
inlawrev-3683	1218	1	"	"	PUNCT
inlawrev-3683	1218	2	"	"	PUNCT
inlawrev-3683	1218	3	^	^	SYM
inlawrev-3683	1218	4	°	°	NOUN
inlawrev-3683	1218	5	^	^	PUNCT
inlawrev-3683	1218	6	the	the	DET
inlawrev-3683	1218	7	tax	tax	NOUN
inlawrev-3683	1218	8	court	court	NOUN
inlawrev-3683	1218	9	determined	determine	VERB
inlawrev-3683	1218	10	that	that	SCONJ
inlawrev-3683	1218	11	lacy	lacy	NOUN
inlawrev-3683	1218	12	failed	fail	VERB
inlawrev-3683	1218	13	to	to	PART
inlawrev-3683	1218	14	do	do	VERB
inlawrev-3683	1218	15	so	so	ADV
inlawrev-3683	1218	16	in	in	ADP
inlawrev-3683	1218	17	this	this	DET
inlawrev-3683	1218	18	instance	instance	NOUN
inlawrev-3683	1218	19	,	,	PUNCT
inlawrev-3683	1218	20	and	and	CCONJ
inlawrev-3683	1218	21	therefore	therefore	ADV
inlawrev-3683	1218	22	,	,	PUNCT
inlawrev-3683	1218	23	the	the	DET
inlawrev-3683	1218	24	state	state	PROPN
inlawrev-3683	1218	25	board	board	PROPN
inlawrev-3683	1218	26	's	's	PART
inlawrev-3683	1218	27	requirement	requirement	NOUN
inlawrev-3683	1218	28	to	to	PART
inlawrev-3683	1218	29	support	support	VERB
inlawrev-3683	1218	30	its	its	PRON
inlawrev-3683	1218	31	final	final	ADJ
inlawrev-3683	1218	32	determination	determination	NOUN
inlawrev-3683	1218	33	with	with	ADP
inlawrev-3683	1218	34	substantial	substantial	ADJ
inlawrev-3683	1218	35	evidence	evidence	NOUN
inlawrev-3683	1218	36	was	be	AUX
inlawrev-3683	1218	37	not	not	PART
inlawrev-3683	1218	38	necessary	necessary	ADJ
inlawrev-3683	1218	39	.	.	PUNCT
inlawrev-3683	1219	1	''^^	''^^	NOUN
inlawrev-3683	1219	2	next	next	ADV
inlawrev-3683	1219	3	,	,	PUNCT
inlawrev-3683	1219	4	lacy	lacy	NOUN
inlawrev-3683	1219	5	contended	contend	VERB
inlawrev-3683	1219	6	that	that	SCONJ
inlawrev-3683	1219	7	the	the	DET
inlawrev-3683	1219	8	state	state	NOUN
inlawrev-3683	1219	9	board	board	NOUN
inlawrev-3683	1219	10	erred	err	VERB
inlawrev-3683	1219	11	in	in	ADP
inlawrev-3683	1219	12	only	only	ADV
inlawrev-3683	1219	13	lowering	lower	VERB
inlawrev-3683	1219	14	its	its	PRON
inlawrev-3683	1219	15	condition	condition	NOUN
inlawrev-3683	1219	16	rating	rating	NOUN
inlawrev-3683	1219	17	to	to	ADP
inlawrev-3683	1219	18	"	"	PUNCT
inlawrev-3683	1219	19	average	average	ADJ
inlawrev-3683	1219	20	.	.	PUNCT
inlawrev-3683	1219	21	"	"	PUNCT
inlawrev-3683	1220	1	in	in	ADP
inlawrev-3683	1220	2	support	support	NOUN
inlawrev-3683	1220	3	of	of	ADP
inlawrev-3683	1220	4	its	its	PRON
inlawrev-3683	1220	5	contention	contention	NOUN
inlawrev-3683	1220	6	.	.	PUNCT
inlawrev-3683	1221	1	lacy	lacy	NOUN
inlawrev-3683	1221	2	submitted	submit	VERB
inlawrev-3683	1221	3	photographs	photograph	NOUN
inlawrev-3683	1221	4	illustrating	illustrate	VERB
inlawrev-3683	1221	5	some	some	PRON
inlawrev-3683	1221	6	of	of	ADP
inlawrev-3683	1221	7	the	the	DET
inlawrev-3683	1221	8	physical	physical	ADJ
inlawrev-3683	1221	9	deterioration	deterioration	NOUN
inlawrev-3683	1221	10	present	present	ADJ
inlawrev-3683	1221	11	in	in	ADP
inlawrev-3683	1221	12	the	the	DET
inlawrev-3683	1221	13	building	building	NOUN
inlawrev-3683	1221	14	.	.	PUNCT
inlawrev-3683	1222	1	'*^^	'*^^	PART
inlawrev-3683	1223	1	further	far	ADV
inlawrev-3683	1223	2	,	,	PUNCT
inlawrev-3683	1223	3	lacy	lacy	NOUN
inlawrev-3683	1223	4	submitted	submit	VERB
inlawrev-3683	1223	5	a	a	DET
inlawrev-3683	1223	6	summary	summary	NOUN
inlawrev-3683	1223	7	of	of	ADP
inlawrev-3683	1223	8	actual	actual	ADJ
inlawrev-3683	1223	9	costs	cost	NOUN
inlawrev-3683	1223	10	incurred	incur	VERB
inlawrev-3683	1223	11	in	in	ADP
inlawrev-3683	1223	12	the	the	DET
inlawrev-3683	1223	13	restoration	restoration	NOUN
inlawrev-3683	1223	14	and	and	CCONJ
inlawrev-3683	1223	15	repair	repair	NOUN
inlawrev-3683	1223	16	of	of	ADP
inlawrev-3683	1223	17	physical	physical	ADJ
inlawrev-3683	1223	18	deterioration	deterioration	NOUN
inlawrev-3683	1223	19	determined	determine	VERB
inlawrev-3683	1223	20	in	in	ADP
inlawrev-3683	1223	21	the	the	DET
inlawrev-3683	1223	22	building	building	NOUN
inlawrev-3683	1223	23	in	in	ADP
inlawrev-3683	1223	24	the	the	DET
inlawrev-3683	1223	25	past	past	NOUN
inlawrev-3683	1223	26	.	.	PUNCT
inlawrev-3683	1223	27	'*^^	'*^^	PART
inlawrev-3683	1224	1	despite	despite	SCONJ
inlawrev-3683	1224	2	this	this	DET
inlawrev-3683	1224	3	convincing	convincing	ADJ
inlawrev-3683	1224	4	evidence	evidence	NOUN
inlawrev-3683	1224	5	,	,	PUNCT
inlawrev-3683	1224	6	the	the	DET
inlawrev-3683	1224	7	tax	tax	NOUN
inlawrev-3683	1224	8	court	court	NOUN
inlawrev-3683	1224	9	determined	determine	VERB
inlawrev-3683	1224	10	that	that	SCONJ
inlawrev-3683	1224	11	the	the	DET
inlawrev-3683	1224	12	evidence	evidence	NOUN
inlawrev-3683	1224	13	presented	present	VERB
inlawrev-3683	1224	14	fai	fai	PROPN
inlawrev-3683	1224	15	led	lead	VERB
inlawrev-3683	1224	16	to	to	PART
inlawrev-3683	1224	17	provide	provide	VERB
inlawrev-3683	1224	18	a	a	DET
inlawrev-3683	1224	19	solid	solid	ADJ
inlawrev-3683	1224	20	link	link	NOUN
inlawrev-3683	1224	21	between	between	ADP
inlawrev-3683	1224	22	the	the	DET
inlawrev-3683	1224	23	physical	physical	ADJ
inlawrev-3683	1224	24	deterioration	deterioration	NOUN
inlawrev-3683	1224	25	and	and	CCONJ
inlawrev-3683	1224	26	the	the	DET
inlawrev-3683	1224	27	age	age	NOUN
inlawrev-3683	1224	28	of	of	ADP
inlawrev-3683	1224	29	the	the	DET
inlawrev-3683	1224	30	building	building	NOUN
inlawrev-3683	1224	31	.	.	PUNCT
inlawrev-3683	1224	32	'*'^	'*'^	PROPN
inlawrev-3683	1225	1	thus	thus	ADV
inlawrev-3683	1225	2	,	,	PUNCT
inlawrev-3683	1225	3	the	the	DET
inlawrev-3683	1225	4	tax	tax	NOUN
inlawrev-3683	1225	5	court	court	NOUN
inlawrev-3683	1225	6	reasoned	reason	VERB
inlawrev-3683	1225	7	the	the	DET
inlawrev-3683	1225	8	physical	physical	ADJ
inlawrev-3683	1225	9	deterioration	deterioration	NOUN
inlawrev-3683	1225	10	outlined	outline	VERB
inlawrev-3683	1225	11	at	at	ADP
inlawrev-3683	1225	12	the	the	DET
inlawrev-3683	1225	13	administrative	administrative	ADJ
inlawrev-3683	1225	14	hearing	hearing	NOUN
inlawrev-3683	1225	15	could	could	AUX
inlawrev-3683	1225	16	be	be	AUX
inlawrev-3683	1225	17	the	the	DET
inlawrev-3683	1225	18	same	same	ADJ
inlawrev-3683	1225	19	,	,	PUNCT
inlawrev-3683	1225	20	or	or	CCONJ
inlawrev-3683	1225	21	significantly	significantly	ADV
inlawrev-3683	1225	22	worse	bad	ADJ
inlawrev-3683	1225	23	,	,	PUNCT
inlawrev-3683	1225	24	than	than	SCONJ
inlawrev-3683	1225	25	would	would	AUX
inlawrev-3683	1225	26	normally	normally	ADV
inlawrev-3683	1225	27	be	be	AUX
inlawrev-3683	1225	28	expected	expect	VERB
inlawrev-3683	1225	29	of	of	ADP
inlawrev-3683	1225	30	a	a	DET
inlawrev-3683	1225	31	seventy	seventy	NUM
inlawrev-3683	1225	32	year	year	NOUN
inlawrev-3683	1225	33	-	-	PUNCT
inlawrev-3683	1225	34	old	old	ADJ
inlawrev-3683	1225	35	structure	structure	NOUN
inlawrev-3683	1225	36	.	.	PUNCT
inlawrev-3683	1225	37	'	'	PUNCT
inlawrev-3683	1226	1	*	*	PUNCT
inlawrev-3683	1226	2	"	"	PUNCT
inlawrev-3683	1226	3	consequently	consequently	ADV
inlawrev-3683	1226	4	,	,	PUNCT
inlawrev-3683	1226	5	without	without	ADP
inlawrev-3683	1226	6	providing	provide	VERB
inlawrev-3683	1226	7	the	the	DET
inlawrev-3683	1226	8	tax	tax	NOUN
inlawrev-3683	1226	9	court	court	NOUN
inlawrev-3683	1226	10	this	this	DET
inlawrev-3683	1226	11	needed	need	VERB
inlawrev-3683	1226	12	link	link	NOUN
inlawrev-3683	1226	13	,	,	PUNCT
inlawrev-3683	1226	14	the	the	DET
inlawrev-3683	1226	15	tax	tax	NOUN
inlawrev-3683	1226	16	court	court	NOUN
inlawrev-3683	1226	17	affirmed	affirm	VERB
inlawrev-3683	1226	18	the	the	DET
inlawrev-3683	1226	19	state	state	PROPN
inlawrev-3683	1226	20	board	board	NOUN
inlawrev-3683	1226	21	's	's	PART
inlawrev-3683	1226	22	final	final	ADJ
inlawrev-3683	1226	23	determination.*'^	determination.*'^	NOUN
inlawrev-3683	1226	24	finally	finally	ADV
inlawrev-3683	1226	25	,	,	PUNCT
inlawrev-3683	1226	26	lacy	lacy	NOUN
inlawrev-3683	1226	27	argued	argue	VERB
inlawrev-3683	1226	28	that	that	SCONJ
inlawrev-3683	1226	29	lacy	lacy	NOUN
inlawrev-3683	1226	30	is	be	AUX
inlawrev-3683	1226	31	entitled	entitle	VERB
inlawrev-3683	1226	32	to	to	ADP
inlawrev-3683	1226	33	a	a	DET
inlawrev-3683	1226	34	39	39	NUM
inlawrev-3683	1226	35	%	%	NOUN
inlawrev-3683	1226	36	obsolescence	obsolescence	NOUN
inlawrev-3683	1226	37	adjustment	adjustment	NOUN
inlawrev-3683	1226	38	and	and	CCONJ
inlawrev-3683	1226	39	that	that	SCONJ
inlawrev-3683	1226	40	the	the	DET
inlawrev-3683	1226	41	state	state	NOUN
inlawrev-3683	1226	42	board	board	NOUN
inlawrev-3683	1226	43	erred	err	VERB
inlawrev-3683	1226	44	in	in	ADP
inlawrev-3683	1226	45	determining	determine	VERB
inlawrev-3683	1226	46	that	that	SCONJ
inlawrev-3683	1226	47	the	the	DET
inlawrev-3683	1226	48	building	building	NOUN
inlawrev-3683	1226	49	was	be	AUX
inlawrev-3683	1226	50	only	only	ADV
inlawrev-3683	1226	51	entitled	entitle	VERB
inlawrev-3683	1226	52	to	to	ADP
inlawrev-3683	1226	53	a	a	DET
inlawrev-3683	1226	54	1	1	NUM
inlawrev-3683	1226	55	5	5	NUM
inlawrev-3683	1226	56	%	%	NOUN
inlawrev-3683	1226	57	obsolescence	obsolescence	NOUN
inlawrev-3683	1226	58	adjustment	adjustment	NOUN
inlawrev-3683	1226	59	.	.	PUNCT
inlawrev-3683	1227	1	'*'^	'*'^	PROPN
inlawrev-3683	1228	1	in	in	ADP
inlawrev-3683	1228	2	support	support	NOUN
inlawrev-3683	1228	3	of	of	ADP
inlawrev-3683	1228	4	its	its	PRON
inlawrev-3683	1228	5	contention	contention	NOUN
inlawrev-3683	1228	6	.	.	PUNCT
inlawrev-3683	1229	1	lacy	lacy	NOUN
inlawrev-3683	1229	2	submitted	submit	VERB
inlawrev-3683	1229	3	an	an	DET
inlawrev-3683	1229	4	income	income	NOUN
inlawrev-3683	1229	5	capitalization	capitalization	NOUN
inlawrev-3683	1229	6	study	study	NOUN
inlawrev-3683	1229	7	of	of	ADP
inlawrev-3683	1229	8	the	the	DET
inlawrev-3683	1229	9	building	building	NOUN
inlawrev-3683	1229	10	and	and	CCONJ
inlawrev-3683	1229	11	a	a	DET
inlawrev-3683	1229	12	cost	cost	NOUN
inlawrev-3683	1229	13	approach	approach	NOUN
inlawrev-3683	1229	14	study	study	NOUN
inlawrev-3683	1229	15	to	to	PART
inlawrev-3683	1229	16	determine	determine	VERB
inlawrev-3683	1229	17	the	the	DET
inlawrev-3683	1229	18	fair	fair	ADJ
inlawrev-3683	1229	19	market	market	NOUN
inlawrev-3683	1229	20	value	value	NOUN
inlawrev-3683	1229	21	of	of	ADP
inlawrev-3683	1229	22	the	the	DET
inlawrev-3683	1229	23	building	building	NOUN
inlawrev-3683	1229	24	.	.	PUNCT
inlawrev-3683	1229	25	'	'	PUNCT
inlawrev-3683	1230	1	*	*	PUNCT
inlawrev-3683	1230	2	''	''	PUNCT
inlawrev-3683	1230	3	*	*	PUNCT
inlawrev-3683	1230	4	the	the	DET
inlawrev-3683	1230	5	income	income	NOUN
inlawrev-3683	1230	6	capitalization	capitalization	NOUN
inlawrev-3683	1230	7	approach	approach	NOUN
inlawrev-3683	1230	8	placed	place	VERB
inlawrev-3683	1230	9	the	the	DET
inlawrev-3683	1230	10	fair	fair	ADJ
inlawrev-3683	1230	11	market	market	NOUN
inlawrev-3683	1230	12	value	value	NOUN
inlawrev-3683	1230	13	of	of	ADP
inlawrev-3683	1230	14	the	the	DET
inlawrev-3683	1230	15	building	building	NOUN
inlawrev-3683	1230	16	at	at	ADP
inlawrev-3683	1230	17	$	$	SYM
inlawrev-3683	1230	18	3,218,036	3,218,036	NUM
inlawrev-3683	1230	19	using	use	VERB
inlawrev-3683	1230	20	a	a	DET
inlawrev-3683	1230	21	5	5	NUM
inlawrev-3683	1230	22	%	%	NOUN
inlawrev-3683	1230	23	vacancy	vacancy	NOUN
inlawrev-3683	1230	24	loss	loss	NOUN
inlawrev-3683	1230	25	and	and	CCONJ
inlawrev-3683	1230	26	an	an	DET
inlawrev-3683	1230	27	11	11	NUM
inlawrev-3683	1230	28	%	%	NOUN
inlawrev-3683	1230	29	return	return	NOUN
inlawrev-3683	1230	30	on	on	ADP
inlawrev-3683	1230	31	net	net	ADJ
inlawrev-3683	1230	32	operating	operating	NOUN
inlawrev-3683	1230	33	income	income	NOUN
inlawrev-3683	1230	34	.	.	PUNCT
inlawrev-3683	1231	1	the	the	DET
inlawrev-3683	1231	2	cost	cost	NOUN
inlawrev-3683	1231	3	approach	approach	NOUN
inlawrev-3683	1231	4	calculated	calculate	VERB
inlawrev-3683	1231	5	the	the	DET
inlawrev-3683	1231	6	replacement	replacement	NOUN
inlawrev-3683	1231	7	cost	cost	VERB
inlawrev-3683	1231	8	ofthe	ofthe	NOUN
inlawrev-3683	1231	9	building	building	NOUN
inlawrev-3683	1231	10	after	after	ADP
inlawrev-3683	1231	11	physical	physical	ADJ
inlawrev-3683	1231	12	depreciation	depreciation	NOUN
inlawrev-3683	1231	13	at	at	ADP
inlawrev-3683	1231	14	$	$	SYM
inlawrev-3683	1231	15	5,268,592	5,268,592	NUM
inlawrev-3683	1231	16	.	.	PUNCT
inlawrev-3683	1232	1	next	next	ADV
inlawrev-3683	1232	2	,	,	PUNCT
inlawrev-3683	1232	3	lacy	lacy	NOUN
inlawrev-3683	1232	4	correlated	correlate	VERB
inlawrev-3683	1232	5	the	the	DET
inlawrev-3683	1232	6	cost	cost	NOUN
inlawrev-3683	1232	7	approach	approach	NOUN
inlawrev-3683	1232	8	figures	figure	NOUN
inlawrev-3683	1232	9	with	with	ADP
inlawrev-3683	1232	10	those	those	PRON
inlawrev-3683	1232	11	derived	derive	VERB
inlawrev-3683	1232	12	from	from	ADP
inlawrev-3683	1232	13	the	the	DET
inlawrev-3683	1232	14	income	income	NOUN
inlawrev-3683	1232	15	capitalization	capitalization	NOUN
inlawrev-3683	1232	16	study	study	NOUN
inlawrev-3683	1232	17	in	in	ADP
inlawrev-3683	1232	18	order	order	NOUN
inlawrev-3683	1232	19	to	to	PART
inlawrev-3683	1232	20	show	show	VERB
inlawrev-3683	1232	21	that	that	SCONJ
inlawrev-3683	1232	22	the	the	DET
inlawrev-3683	1232	23	difference	difference	NOUN
inlawrev-3683	1232	24	of	of	ADP
inlawrev-3683	1232	25	$	$	SYM
inlawrev-3683	1232	26	2,050,556	2,050,556	NUM
inlawrev-3683	1232	27	,	,	PUNCT
inlawrev-3683	1232	28	or	or	CCONJ
inlawrev-3683	1232	29	39	39	NUM
inlawrev-3683	1232	30	%	%	NOUN
inlawrev-3683	1232	31	,	,	PUNCT
inlawrev-3683	1232	32	was	be	AUX
inlawrev-3683	1232	33	directly	directly	ADV
inlawrev-3683	1232	34	attributable	attributable	ADJ
inlawrev-3683	1232	35	to	to	ADP
inlawrev-3683	1232	36	obsolescence	obsolescence	NOUN
inlawrev-3683	1232	37	.	.	PUNCT
inlawrev-3683	1233	1	'*'^	'*'^	PROPN
inlawrev-3683	1234	1	the	the	DET
inlawrev-3683	1234	2	tax	tax	NOUN
inlawrev-3683	1234	3	court	court	NOUN
inlawrev-3683	1234	4	agreed	agree	VERB
inlawrev-3683	1234	5	,	,	PUNCT
inlawrev-3683	1234	6	and	and	CCONJ
inlawrev-3683	1234	7	despite	despite	SCONJ
inlawrev-3683	1234	8	the	the	DET
inlawrev-3683	1234	9	state	state	PROPN
inlawrev-3683	1234	10	board	board	NOUN
inlawrev-3683	1234	11	's	's	PART
inlawrev-3683	1234	12	contention	contention	NOUN
inlawrev-3683	1234	13	that	that	SCONJ
inlawrev-3683	1234	14	these	these	DET
inlawrev-3683	1234	15	approaches	approach	NOUN
inlawrev-3683	1234	16	were	be	AUX
inlawrev-3683	1234	17	not	not	PART
inlawrev-3683	1234	18	an	an	DET
inlawrev-3683	1234	19	appropriate	appropriate	ADJ
inlawrev-3683	1234	20	means	mean	NOUN
inlawrev-3683	1234	21	for	for	ADP
inlawrev-3683	1234	22	quantifying	quantify	VERB
inlawrev-3683	1234	23	obsolescence	obsolescence	NOUN
inlawrev-3683	1234	24	,	,	PUNCT
inlawrev-3683	1234	25	the	the	DET
inlawrev-3683	1234	26	tax	tax	NOUN
inlawrev-3683	1234	27	court	court	NOUN
inlawrev-3683	1234	28	determined	determine	VERB
inlawrev-3683	1234	29	that	that	SCONJ
inlawrev-3683	1234	30	the	the	DET
inlawrev-3683	1234	31	state	state	NOUN
inlawrev-3683	1234	32	board	board	NOUN
inlawrev-3683	1234	33	did	do	AUX
inlawrev-3683	1234	34	not	not	PART
inlawrev-3683	1234	35	rebut	rebut	VERB
inlawrev-3683	1234	36	lacy	lacy	NOUN
inlawrev-3683	1234	37	's	's	PART
inlawrev-3683	1234	38	prima	prima	NOUN
inlawrev-3683	1234	39	facie	facie	NOUN
inlawrev-3683	1234	40	showing	showing	NOUN
inlawrev-3683	1234	41	nor	nor	CCONJ
inlawrev-3683	1234	42	deal	deal	VERB
inlawrev-3683	1234	43	with	with	ADP
inlawrev-3683	1234	44	the	the	DET
inlawrev-3683	1234	45	probative	probative	ADJ
inlawrev-3683	1234	46	evidence	evidence	NOUN
inlawrev-3683	1234	47	in	in	ADP
inlawrev-3683	1234	48	a	a	DET
inlawrev-3683	1234	49	meaningful	meaningful	ADJ
inlawrev-3683	1234	50	405	405	NUM
inlawrev-3683	1234	51	.	.	PUNCT
inlawrev-3683	1235	1	mat	mat	NOUN
inlawrev-3683	1235	2	1221	1221	NUM
inlawrev-3683	1235	3	.	.	PUNCT
inlawrev-3683	1236	1	406	406	NUM
inlawrev-3683	1236	2	.	.	PUNCT
inlawrev-3683	1237	1	i	i	PRON
inlawrev-3683	1237	2	d.	d.	PROPN
inlawrev-3683	1237	3	407	407	NUM
inlawrev-3683	1237	4	.	.	PUNCT
inlawrev-3683	1238	1	id.dxull	id.dxull	ADJ
inlawrev-3683	1238	2	.	.	PUNCT
inlawrev-3683	1238	3	408	408	NUM
inlawrev-3683	1238	4	.	.	PUNCT
inlawrev-3683	1239	1	i	i	PRON
inlawrev-3683	1239	2	d	d	PROPN
inlawrev-3683	1239	3	409	409	NUM
inlawrev-3683	1239	4	.	.	PUNCT
inlawrev-3683	1240	1	i	i	PRON
inlawrev-3683	1240	2	d	d	PROPN
inlawrev-3683	1240	3	410	410	NUM
inlawrev-3683	1240	4	.	.	PUNCT
inlawrev-3683	1240	5	mat	mat	PROPN
inlawrev-3683	1240	6	1223	1223	NUM
inlawrev-3683	1240	7	.	.	PUNCT
inlawrev-3683	1241	1	411	411	NUM
inlawrev-3683	1241	2	.	.	PUNCT
inlawrev-3683	1242	1	i	i	PRON
inlawrev-3683	1242	2	d	d	PROPN
inlawrev-3683	1242	3	412	412	NUM
inlawrev-3683	1242	4	.	.	PUNCT
inlawrev-3683	1243	1	i	i	PRON
inlawrev-3683	1243	2	d	d	PROPN
inlawrev-3683	1243	3	413	413	NUM
inlawrev-3683	1243	4	.	.	PUNCT
inlawrev-3683	1243	5	mat	mat	NOUN
inlawrev-3683	1243	6	1225	1225	NUM
inlawrev-3683	1243	7	.	.	PUNCT
inlawrev-3683	1244	1	414	414	NUM
inlawrev-3683	1244	2	.	.	PUNCT
inlawrev-3683	1244	3	m.	m.	NOUN
inlawrev-3683	1244	4	at	at	ADP
inlawrev-3683	1244	5	1224	1224	NUM
inlawrev-3683	1244	6	.	.	PUNCT
inlawrev-3683	1245	1	415	415	NUM
inlawrev-3683	1245	2	.	.	PUNCT
inlawrev-3683	1245	3	m.	m.	NOUN
inlawrev-3683	1245	4	at	at	ADP
inlawrev-3683	1245	5	1225	1225	NUM
inlawrev-3683	1245	6	.	.	PUNCT
inlawrev-3683	1246	1	386	386	NUM
inlawrev-3683	1246	2	indiana	indiana	PROPN
inlawrev-3683	1246	3	law	law	NOUN
inlawrev-3683	1246	4	review	review	NOUN
inlawrev-3683	1246	5	[	[	X
inlawrev-3683	1246	6	vol	vol	NOUN
inlawrev-3683	1246	7	.	.	PUNCT
inlawrev-3683	1246	8	37:1343	37:1343	PROPN
inlawrev-3683	1246	9	manner/'^	manner/'^	PROPN
inlawrev-3683	1246	10	consequently	consequently	ADV
inlawrev-3683	1246	11	,	,	PUNCT
inlawrev-3683	1246	12	the	the	DET
inlawrev-3683	1246	13	tax	tax	NOUN
inlawrev-3683	1246	14	court	court	NOUN
inlawrev-3683	1246	15	remanded	remand	VERB
inlawrev-3683	1246	16	the	the	DET
inlawrev-3683	1246	17	issue	issue	NOUN
inlawrev-3683	1246	18	of	of	ADP
inlawrev-3683	1246	19	obsolescence	obsolescence	NOUN
inlawrev-3683	1246	20	to	to	ADP
inlawrev-3683	1246	21	the	the	DET
inlawrev-3683	1246	22	state	state	NOUN
inlawrev-3683	1246	23	board	board	NOUN
inlawrev-3683	1246	24	in	in	SCONJ
inlawrev-3683	1246	25	order	order	NOUN
inlawrev-3683	1246	26	to	to	PART
inlawrev-3683	1246	27	instruct	instruct	VERB
inlawrev-3683	1246	28	the	the	DET
inlawrev-3683	1246	29	center	center	ADJ
inlawrev-3683	1246	30	township	township	NOUN
inlawrev-3683	1246	31	assessor	assessor	NOUN
inlawrev-3683	1246	32	to	to	PART
inlawrev-3683	1246	33	award	award	NOUN
inlawrev-3683	1246	34	lacy	lacy	VERB
inlawrev-3683	1246	35	a	a	DET
inlawrev-3683	1246	36	39	39	NUM
inlawrev-3683	1246	37	%	%	NOUN
inlawrev-3683	1246	38	obsolescence	obsolescence	NOUN
inlawrev-3683	1246	39	adjustment	adjustment	NOUN
inlawrev-3683	1246	40	for	for	ADP
inlawrev-3683	1246	41	the	the	DET
inlawrev-3683	1246	42	building	building	NOUN
inlawrev-3683	1246	43	.	.	PUNCT
inlawrev-3683	1247	1	20	20	NUM
inlawrev-3683	1247	2	.	.	PUNCT
inlawrev-3683	1248	1	regency	regency	PROPN
inlawrev-3683	1248	2	canterbury	canterbury	PROPN
inlawrev-3683	1248	3	,	,	PUNCT
inlawrev-3683	1248	4	lp	lp	PROPN
inlawrev-3683	1248	5	v.	v.	ADP
inlawrev-3683	1248	6	department	department	PROPN
inlawrev-3683	1248	7	of	of	ADP
inlawrev-3683	1248	8	local	local	ADJ
inlawrev-3683	1248	9	government	government	NOUN
inlawrev-3683	1248	10	finance	finance	NOUN
inlawrev-3683	1248	11	!	!	PUNCT
inlawrev-3683	1248	12	^^^—canterbury	^^^—canterbury	PUNCT
inlawrev-3683	1248	13	is	be	AUX
inlawrev-3683	1248	14	the	the	DET
inlawrev-3683	1248	15	owner	owner	NOUN
inlawrev-3683	1248	16	of	of	ADP
inlawrev-3683	1248	17	an	an	DET
inlawrev-3683	1248	18	apartment	apartment	NOUN
inlawrev-3683	1248	19	complex	complex	NOUN
inlawrev-3683	1248	20	located	locate	VERB
inlawrev-3683	1248	21	in	in	ADP
inlawrev-3683	1248	22	fort	fort	PROPN
inlawrev-3683	1248	23	wayne	wayne	PROPN
inlawrev-3683	1248	24	,	,	PUNCT
inlawrev-3683	1248	25	indiana	indiana	PROPN
inlawrev-3683	1248	26	.	.	PUNCT
inlawrev-3683	1249	1	for	for	ADP
inlawrev-3683	1249	2	the	the	DET
inlawrev-3683	1249	3	2000	2000	NUM
inlawrev-3683	1249	4	tax	tax	NOUN
inlawrev-3683	1249	5	year	year	NOUN
inlawrev-3683	1249	6	,	,	PUNCT
inlawrev-3683	1249	7	the	the	DET
inlawrev-3683	1249	8	apartment	apartment	NOUN
inlawrev-3683	1249	9	buildings	building	NOUN
inlawrev-3683	1249	10	located	locate	VERB
inlawrev-3683	1249	11	in	in	ADP
inlawrev-3683	1249	12	canterbury	canterbury	NOUN
inlawrev-3683	1249	13	's	's	PART
inlawrev-3683	1249	14	apartment	apartment	NOUN
inlawrev-3683	1249	15	complex	complex	NOUN
inlawrev-3683	1249	16	were	be	AUX
inlawrev-3683	1249	17	assigned	assign	VERB
inlawrev-3683	1249	18	a	a	DET
inlawrev-3683	1249	19	grade	grade	NOUN
inlawrev-3683	1249	20	of	of	ADP
inlawrev-3683	1249	21	"	"	PUNCT
inlawrev-3683	1249	22	c+1	c+1	PROPN
inlawrev-3683	1249	23	.	.	PUNCT
inlawrev-3683	1249	24	"	"	PUNCT
inlawrev-3683	1250	1	canterbury	canterbury	PROPN
inlawrev-3683	1250	2	appealed	appeal	VERB
inlawrev-3683	1250	3	the	the	DET
inlawrev-3683	1250	4	assessment	assessment	NOUN
inlawrev-3683	1250	5	to	to	ADP
inlawrev-3683	1250	6	the	the	DET
inlawrev-3683	1250	7	allen	allen	PROPN
inlawrev-3683	1250	8	county	county	PROPN
inlawrev-3683	1250	9	property	property	NOUN
inlawrev-3683	1250	10	tax	tax	NOUN
inlawrev-3683	1250	11	assessment	assessment	NOUN
inlawrev-3683	1250	12	board	board	NOUN
inlawrev-3683	1250	13	of	of	ADP
inlawrev-3683	1250	14	appeals	appeal	NOUN
inlawrev-3683	1250	15	which	which	PRON
inlawrev-3683	1250	16	denied	deny	VERB
inlawrev-3683	1250	17	the	the	DET
inlawrev-3683	1250	18	appeal	appeal	NOUN
inlawrev-3683	1250	19	.	.	PUNCT
inlawrev-3683	1251	1	thereafter	thereafter	ADV
inlawrev-3683	1251	2	,	,	PUNCT
inlawrev-3683	1251	3	canterbury	canterbury	PROPN
inlawrev-3683	1251	4	appealed	appeal	VERB
inlawrev-3683	1251	5	that	that	DET
inlawrev-3683	1251	6	decision	decision	NOUN
inlawrev-3683	1251	7	to	to	ADP
inlawrev-3683	1251	8	the	the	DET
inlawrev-3683	1251	9	state	state	NOUN
inlawrev-3683	1251	10	board	board	NOUN
inlawrev-3683	1251	11	.	.	PUNCT
inlawrev-3683	1252	1	"	"	PUNCT
inlawrev-3683	1252	2	*	*	PUNCT
inlawrev-3683	1252	3	'	'	PUNCT
inlawrev-3683	1252	4	*	*	PUNCT
inlawrev-3683	1252	5	after	after	ADP
inlawrev-3683	1252	6	holding	hold	VERB
inlawrev-3683	1252	7	a	a	DET
inlawrev-3683	1252	8	hearing	hearing	NOUN
inlawrev-3683	1252	9	,	,	PUNCT
inlawrev-3683	1252	10	the	the	DET
inlawrev-3683	1252	11	state	state	NOUN
inlawrev-3683	1252	12	board	board	NOUN
inlawrev-3683	1252	13	issued	issue	VERB
inlawrev-3683	1252	14	a	a	DET
inlawrev-3683	1252	15	final	final	ADJ
inlawrev-3683	1252	16	determination	determination	NOUN
inlawrev-3683	1252	17	which	which	PRON
inlawrev-3683	1252	18	adjusted	adjust	VERB
inlawrev-3683	1252	19	canterbury	canterbury	NOUN
inlawrev-3683	1252	20	's	's	PART
inlawrev-3683	1252	21	assessment	assessment	NOUN
inlawrev-3683	1252	22	to	to	PART
inlawrev-3683	1252	23	reflect	reflect	VERB
inlawrev-3683	1252	24	deviations	deviation	NOUN
inlawrev-3683	1252	25	from	from	ADP
inlawrev-3683	1252	26	the	the	DET
inlawrev-3683	1252	27	general	general	ADJ
inlawrev-3683	1252	28	commercial	commercial	ADJ
inlawrev-3683	1252	29	retail	retail	ADJ
inlawrev-3683	1252	30	model	model	NOUN
inlawrev-3683	1252	31	;	;	PUNCT
inlawrev-3683	1252	32	however	however	ADV
inlawrev-3683	1252	33	,	,	PUNCT
inlawrev-3683	1252	34	the	the	DET
inlawrev-3683	1252	35	state	state	NOUN
inlawrev-3683	1252	36	board	board	NOUN
inlawrev-3683	1252	37	denied	deny	VERB
inlawrev-3683	1252	38	canterbury	canterbury	NOUN
inlawrev-3683	1252	39	's	's	PART
inlawrev-3683	1252	40	request	request	NOUN
inlawrev-3683	1252	41	for	for	ADP
inlawrev-3683	1252	42	reduction	reduction	NOUN
inlawrev-3683	1252	43	in	in	ADP
inlawrev-3683	1252	44	grade	grade	NOUN
inlawrev-3683	1252	45	.	.	PUNCT
inlawrev-3683	1252	46	'*'^	'*'^	PROPN
inlawrev-3683	1252	47	on	on	ADP
inlawrev-3683	1252	48	november	november	PROPN
inlawrev-3683	1252	49	21	21	NUM
inlawrev-3683	1252	50	,	,	PUNCT
inlawrev-3683	1252	51	2001	2001	NUM
inlawrev-3683	1252	52	,	,	PUNCT
inlawrev-3683	1252	53	canterbury	canterbury	PROPN
inlawrev-3683	1252	54	initiated	initiate	VERB
inlawrev-3683	1252	55	an	an	DET
inlawrev-3683	1252	56	original	original	ADJ
inlawrev-3683	1252	57	tax	tax	NOUN
inlawrev-3683	1252	58	appeal	appeal	NOUN
inlawrev-3683	1252	59	.	.	PUNCT
inlawrev-3683	1253	1	"*^*^	"*^*^	X
inlawrev-3683	1254	1	canterbury	canterbury	PROPN
inlawrev-3683	1254	2	alleges	allege	VERB
inlawrev-3683	1254	3	that	that	SCONJ
inlawrev-3683	1254	4	while	while	SCONJ
inlawrev-3683	1254	5	the	the	DET
inlawrev-3683	1254	6	state	state	PROPN
inlawrev-3683	1254	7	board	board	NOUN
inlawrev-3683	1254	8	's	's	PART
inlawrev-3683	1254	9	reduction	reduction	NOUN
inlawrev-3683	1254	10	in	in	ADP
inlawrev-3683	1254	11	the	the	DET
inlawrev-3683	1254	12	base	base	NOUN
inlawrev-3683	1254	13	rate	rate	NOUN
inlawrev-3683	1254	14	to	to	ADP
inlawrev-3683	1254	15	the	the	DET
inlawrev-3683	1254	16	apartment	apartment	NOUN
inlawrev-3683	1254	17	buildings	building	NOUN
inlawrev-3683	1254	18	was	be	AUX
inlawrev-3683	1254	19	proper	proper	ADJ
inlawrev-3683	1254	20	,	,	PUNCT
inlawrev-3683	1254	21	the	the	DET
inlawrev-3683	1254	22	state	state	NOUN
inlawrev-3683	1254	23	board	board	NOUN
inlawrev-3683	1254	24	erred	err	VERB
inlawrev-3683	1254	25	when	when	SCONJ
inlawrev-3683	1254	26	it	it	PRON
inlawrev-3683	1254	27	failed	fail	VERB
inlawrev-3683	1254	28	to	to	PART
inlawrev-3683	1254	29	similarly	similarly	ADV
inlawrev-3683	1254	30	reduce	reduce	VERB
inlawrev-3683	1254	31	the	the	DET
inlawrev-3683	1254	32	grade	grade	NOUN
inlawrev-3683	1254	33	.	.	PUNCT
inlawrev-3683	1255	1	"*^	"*^	PUNCT
inlawrev-3683	1255	2	'	'	PUNCT
inlawrev-3683	1255	3	the	the	DET
inlawrev-3683	1255	4	state	state	NOUN
inlawrev-3683	1255	5	board	board	NOUN
inlawrev-3683	1255	6	countered	counter	VERB
inlawrev-3683	1255	7	canterbury	canterbury	PROPN
inlawrev-3683	1255	8	's	's	PART
inlawrev-3683	1255	9	contention	contention	NOUN
inlawrev-3683	1255	10	by	by	ADP
inlawrev-3683	1255	11	citing	cite	VERB
inlawrev-3683	1255	12	the	the	DET
inlawrev-3683	1255	13	tax	tax	NOUN
inlawrev-3683	1255	14	court	court	NOUN
inlawrev-3683	1255	15	's	's	PART
inlawrev-3683	1255	16	decision	decision	NOUN
inlawrev-3683	1255	17	in	in	ADP
inlawrev-3683	1255	18	clark	clark	PROPN
inlawrev-3683	1255	19	v.	v.	ADP
inlawrev-3683	1255	20	state	state	PROPN
inlawrev-3683	1255	21	boardoftax	boardoftax	NOUN
inlawrev-3683	1255	22	commissioners	commissioner	NOUN
inlawrev-3683	1255	23	,	,	PUNCT
inlawrev-3683	1255	24	in	in	ADP
inlawrev-3683	1255	25	which	which	PRON
inlawrev-3683	1255	26	it	it	PRON
inlawrev-3683	1255	27	argued	argue	VERB
inlawrev-3683	1255	28	that	that	SCONJ
inlawrev-3683	1255	29	the	the	DET
inlawrev-3683	1255	30	tax	tax	NOUN
inlawrev-3683	1255	31	court	court	NOUN
inlawrev-3683	1255	32	"	"	PUNCT
inlawrev-3683	1255	33	mandated	mandate	VERB
inlawrev-3683	1255	34	[	[	X
inlawrev-3683	1255	35	the	the	PRON
inlawrev-3683	1255	36	]	]	X
inlawrev-3683	1255	37	use	use	VERB
inlawrev-3683	1255	38	ofthe	ofthe	ADJ
inlawrev-3683	1255	39	unit	unit	NOUN
inlawrev-3683	1255	40	-	-	PUNCT
inlawrev-3683	1255	41	in	in	ADP
inlawrev-3683	1255	42	-	-	PUNCT
inlawrev-3683	1255	43	place	place	NOUN
inlawrev-3683	1255	44	tables	table	NOUN
inlawrev-3683	1255	45	for	for	ADP
inlawrev-3683	1255	46	a	a	DET
inlawrev-3683	1255	47	base	base	NOUN
inlawrev-3683	1255	48	cost	cost	NOUN
inlawrev-3683	1255	49	adjustment	adjustment	NOUN
inlawrev-3683	1255	50	instead	instead	ADV
inlawrev-3683	1255	51	ofa	ofa	PROPN
inlawrev-3683	1255	52	grade	grade	NOUN
inlawrev-3683	1255	53	adjustment	adjustment	NOUN
inlawrev-3683	1255	54	.	.	PUNCT
inlawrev-3683	1256	1	'"*^^	'"*^^	PROPN
inlawrev-3683	1257	1	thus	thus	ADV
inlawrev-3683	1257	2	,	,	PUNCT
inlawrev-3683	1257	3	the	the	DET
inlawrev-3683	1257	4	state	state	NOUN
inlawrev-3683	1257	5	board	board	NOUN
inlawrev-3683	1257	6	contended	contend	VERB
inlawrev-3683	1257	7	that	that	SCONJ
inlawrev-3683	1257	8	,	,	PUNCT
inlawrev-3683	1257	9	when	when	SCONJ
inlawrev-3683	1257	10	a	a	DET
inlawrev-3683	1257	11	base	base	NOUN
inlawrev-3683	1257	12	rate	rate	NOUN
inlawrev-3683	1257	13	adjustment	adjustment	NOUN
inlawrev-3683	1257	14	had	have	AUX
inlawrev-3683	1257	15	been	be	AUX
inlawrev-3683	1257	16	made	make	VERB
inlawrev-3683	1257	17	,	,	PUNCT
inlawrev-3683	1257	18	the	the	DET
inlawrev-3683	1257	19	state	state	NOUN
inlawrev-3683	1257	20	board	board	NOUN
inlawrev-3683	1257	21	was	be	AUX
inlawrev-3683	1257	22	precluded	preclude	VERB
inlawrev-3683	1257	23	from	from	ADP
inlawrev-3683	1257	24	making	make	VERB
inlawrev-3683	1257	25	an	an	DET
inlawrev-3683	1257	26	adjustment	adjustment	NOUN
inlawrev-3683	1257	27	to	to	ADP
inlawrev-3683	1257	28	the	the	DET
inlawrev-3683	1257	29	grade.**^^	grade.**^^	PROPN
inlawrev-3683	1257	30	however	however	ADV
inlawrev-3683	1257	31	,	,	PUNCT
inlawrev-3683	1257	32	the	the	DET
inlawrev-3683	1257	33	tax	tax	NOUN
inlawrev-3683	1257	34	court	court	NOUN
inlawrev-3683	1257	35	determined	determine	VERB
inlawrev-3683	1257	36	that	that	SCONJ
inlawrev-3683	1257	37	the	the	DET
inlawrev-3683	1257	38	state	state	NOUN
inlawrev-3683	1257	39	board	board	PROPN
inlawrev-3683	1257	40	misinterpreted	misinterpret	VERB
inlawrev-3683	1257	41	clark	clark	NOUN
inlawrev-3683	1257	42	dxid	dxid	NOUN
inlawrev-3683	1257	43	that	that	SCONJ
inlawrev-3683	1257	44	such	such	ADJ
inlawrev-3683	1257	45	preclusion	preclusion	NOUN
inlawrev-3683	1257	46	was	be	AUX
inlawrev-3683	1257	47	unfounded	unfounded	ADJ
inlawrev-3683	1257	48	.	.	PUNCT
inlawrev-3683	1258	1	'*^	'*^	NOUN
inlawrev-3683	1258	2	'	'	PROPN
inlawrev-3683	1258	3	*	*	NOUN
inlawrev-3683	1259	1	that	that	ADV
inlawrev-3683	1259	2	is	is	ADV
inlawrev-3683	1259	3	,	,	PUNCT
inlawrev-3683	1259	4	the	the	DET
inlawrev-3683	1259	5	tax	tax	NOUN
inlawrev-3683	1259	6	court	court	NOUN
inlawrev-3683	1259	7	determined	determine	VERB
inlawrev-3683	1259	8	that	that	SCONJ
inlawrev-3683	1259	9	clark	clark	PROPN
inlawrev-3683	1259	10	stood	stand	VERB
inlawrev-3683	1259	11	for	for	ADP
inlawrev-3683	1259	12	the	the	DET
inlawrev-3683	1259	13	position	position	NOUN
inlawrev-3683	1259	14	that	that	SCONJ
inlawrev-3683	1259	15	when	when	SCONJ
inlawrev-3683	1259	16	an	an	DET
inlawrev-3683	1259	17	improvement	improvement	NOUN
inlawrev-3683	1259	18	deviates	deviate	VERB
inlawrev-3683	1259	19	from	from	ADP
inlawrev-3683	1259	20	the	the	DET
inlawrev-3683	1259	21	base	base	NOUN
inlawrev-3683	1259	22	model	model	NOUN
inlawrev-3683	1259	23	,	,	PUNCT
inlawrev-3683	1259	24	the	the	DET
inlawrev-3683	1259	25	deviations	deviation	NOUN
inlawrev-3683	1259	26	used	use	VERB
inlawrev-3683	1259	27	for	for	ADP
inlawrev-3683	1259	28	adjusting	adjust	VERB
inlawrev-3683	1259	29	the	the	DET
inlawrev-3683	1259	30	base	base	NOUN
inlawrev-3683	1259	31	rate	rate	NOUN
inlawrev-3683	1259	32	can	can	AUX
inlawrev-3683	1259	33	not	not	PART
inlawrev-3683	1259	34	be	be	AUX
inlawrev-3683	1259	35	the	the	DET
inlawrev-3683	1259	36	same	same	ADJ
inlawrev-3683	1259	37	basis	basis	NOUN
inlawrev-3683	1259	38	for	for	ADP
inlawrev-3683	1259	39	adjustments	adjustment	NOUN
inlawrev-3683	1259	40	to	to	ADP
inlawrev-3683	1259	41	the	the	DET
inlawrev-3683	1259	42	grade	grade	NOUN
inlawrev-3683	1259	43	.	.	PUNCT
inlawrev-3683	1260	1	"*^^	"*^^	PRON
inlawrev-3683	1260	2	thus	thus	ADV
inlawrev-3683	1260	3	,	,	PUNCT
inlawrev-3683	1260	4	the	the	DET
inlawrev-3683	1260	5	tax	tax	NOUN
inlawrev-3683	1260	6	court	court	NOUN
inlawrev-3683	1260	7	determined	determine	VERB
inlawrev-3683	1260	8	that	that	SCONJ
inlawrev-3683	1260	9	canterbury	canterbury	PROPN
inlawrev-3683	1260	10	sought	seek	VERB
inlawrev-3683	1260	11	adjustments	adjustment	NOUN
inlawrev-3683	1260	12	for	for	ADP
inlawrev-3683	1260	13	the	the	DET
inlawrev-3683	1260	14	base	base	NOUN
inlawrev-3683	1260	15	rate	rate	NOUN
inlawrev-3683	1260	16	and	and	CCONJ
inlawrev-3683	1260	17	grade	grade	NOUN
inlawrev-3683	1260	18	and	and	CCONJ
inlawrev-3683	1260	19	cited	cite	VERB
inlawrev-3683	1260	20	separate	separate	ADJ
inlawrev-3683	1260	21	and	and	CCONJ
inlawrev-3683	1260	22	distinct	distinct	ADJ
inlawrev-3683	1260	23	deviations	deviation	NOUN
inlawrev-3683	1260	24	in	in	ADP
inlawrev-3683	1260	25	support	support	NOUN
inlawrev-3683	1260	26	of	of	ADP
inlawrev-3683	1260	27	each	each	DET
inlawrev-3683	1260	28	adjustment	adjustment	NOUN
inlawrev-3683	1260	29	claimed	claim	VERB
inlawrev-3683	1260	30	.	.	PUNCT
inlawrev-3683	1260	31	'*^^	'*^^	PART
inlawrev-3683	1260	32	consequently	consequently	ADV
inlawrev-3683	1260	33	,	,	PUNCT
inlawrev-3683	1260	34	the	the	DET
inlawrev-3683	1260	35	tax	tax	NOUN
inlawrev-3683	1260	36	court	court	NOUN
inlawrev-3683	1260	37	held	hold	VERB
inlawrev-3683	1260	38	that	that	SCONJ
inlawrev-3683	1260	39	the	the	DET
inlawrev-3683	1260	40	state	state	NOUN
inlawrev-3683	1260	41	board	board	NOUN
inlawrev-3683	1260	42	erred	err	VERB
inlawrev-3683	1260	43	in	in	ADP
inlawrev-3683	1260	44	not	not	PART
inlawrev-3683	1260	45	considering	consider	VERB
inlawrev-3683	1260	46	canterbury	canterbury	NOUN
inlawrev-3683	1260	47	's	's	PART
inlawrev-3683	1260	48	appeal	appeal	NOUN
inlawrev-3683	1260	49	of	of	ADP
inlawrev-3683	1260	50	the	the	DET
inlawrev-3683	1260	51	grade	grade	NOUN
inlawrev-3683	1260	52	;	;	PUNCT
inlawrev-3683	1260	53	and	and	CCONJ
inlawrev-3683	1260	54	therefore	therefore	ADV
inlawrev-3683	1260	55	,	,	PUNCT
inlawrev-3683	1260	56	the	the	DET
inlawrev-3683	1260	57	tax	tax	NOUN
inlawrev-3683	1260	58	court	court	NOUN
inlawrev-3683	1260	59	remanded	remand	VERB
inlawrev-3683	1260	60	the	the	DET
inlawrev-3683	1260	61	case	case	NOUN
inlawrev-3683	1260	62	to	to	ADP
inlawrev-3683	1260	63	the	the	DET
inlawrev-3683	1260	64	state	state	NOUN
inlawrev-3683	1260	65	board	board	NOUN
inlawrev-3683	1260	66	for	for	ADP
inlawrev-3683	1260	67	review	review	NOUN
inlawrev-3683	1260	68	of	of	ADP
inlawrev-3683	1260	69	that	that	DET
inlawrev-3683	1260	70	claim	claim	NOUN
inlawrev-3683	1260	71	.	.	PUNCT
inlawrev-3683	1261	1	"*^^	"*^^	NOUN
inlawrev-3683	1261	2	416	416	NUM
inlawrev-3683	1261	3	.	.	PUNCT
inlawrev-3683	1262	1	i	i	PRON
inlawrev-3683	1262	2	d.	d.	PROPN
inlawrev-3683	1262	3	417	417	NUM
inlawrev-3683	1262	4	.	.	PUNCT
inlawrev-3683	1263	1	799	799	NUM
inlawrev-3683	1263	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1263	3	1226	1226	NUM
inlawrev-3683	1263	4	(	(	PUNCT
inlawrev-3683	1263	5	ind	ind	NOUN
inlawrev-3683	1263	6	.	.	PUNCT
inlawrev-3683	1264	1	tax	tax	PROPN
inlawrev-3683	1264	2	ct	ct	PROPN
inlawrev-3683	1264	3	.	.	PROPN
inlawrev-3683	1264	4	2003	2003	NUM
inlawrev-3683	1264	5	)	)	PUNCT
inlawrev-3683	1264	6	.	.	PUNCT
inlawrev-3683	1265	1	418	418	NUM
inlawrev-3683	1265	2	.	.	PUNCT
inlawrev-3683	1265	3	mat	mat	NOUN
inlawrev-3683	1265	4	1227	1227	NUM
inlawrev-3683	1265	5	.	.	PUNCT
inlawrev-3683	1266	1	419	419	NUM
inlawrev-3683	1266	2	.	.	PUNCT
inlawrev-3683	1267	1	/^.	/^.	PUNCT
inlawrev-3683	1267	2	at	at	ADP
inlawrev-3683	1267	3	1228	1228	NUM
inlawrev-3683	1267	4	.	.	PUNCT
inlawrev-3683	1268	1	420	420	NUM
inlawrev-3683	1268	2	.	.	PUNCT
inlawrev-3683	1269	1	i	i	PRON
inlawrev-3683	1269	2	d.	d.	PROPN
inlawrev-3683	1269	3	421	421	NUM
inlawrev-3683	1269	4	.	.	PUNCT
inlawrev-3683	1270	1	i	i	PRON
inlawrev-3683	1270	2	d	d	PROPN
inlawrev-3683	1270	3	422	422	NUM
inlawrev-3683	1270	4	.	.	PUNCT
inlawrev-3683	1271	1	i	i	PRON
inlawrev-3683	1271	2	d	d	PROPN
inlawrev-3683	1271	3	at	at	ADP
inlawrev-3683	1271	4	1229	1229	NUM
inlawrev-3683	1271	5	(	(	PUNCT
inlawrev-3683	1271	6	quoting	quote	VERB
inlawrev-3683	1271	7	clark	clark	NOUN
inlawrev-3683	1271	8	,	,	PUNCT
inlawrev-3683	1271	9	742	742	NUM
inlawrev-3683	1271	10	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1271	11	46	46	NUM
inlawrev-3683	1271	12	,	,	PUNCT
inlawrev-3683	1271	13	49	49	NUM
inlawrev-3683	1271	14	(	(	PUNCT
inlawrev-3683	1271	15	ind	ind	NOUN
inlawrev-3683	1271	16	.	.	PUNCT
inlawrev-3683	1272	1	tax	tax	PROPN
inlawrev-3683	1272	2	ct	ct	PROPN
inlawrev-3683	1272	3	.	.	PROPN
inlawrev-3683	1272	4	2001	2001	NUM
inlawrev-3683	1272	5	)	)	PUNCT
inlawrev-3683	1272	6	)	)	PUNCT
inlawrev-3683	1272	7	.	.	PUNCT
inlawrev-3683	1273	1	423	423	X
inlawrev-3683	1273	2	.	.	PUNCT
inlawrev-3683	1274	1	i	i	PRON
inlawrev-3683	1274	2	d	d	PROPN
inlawrev-3683	1274	3	424	424	NUM
inlawrev-3683	1274	4	.	.	PUNCT
inlawrev-3683	1275	1	i	i	PRON
inlawrev-3683	1275	2	d	d	PROPN
inlawrev-3683	1275	3	425	425	NUM
inlawrev-3683	1275	4	.	.	PUNCT
inlawrev-3683	1276	1	i	i	PRON
inlawrev-3683	1276	2	d	d	PROPN
inlawrev-3683	1276	3	426	426	NUM
inlawrev-3683	1276	4	.	.	PUNCT
inlawrev-3683	1277	1	i	i	PRON
inlawrev-3683	1277	2	d	d	PROPN
inlawrev-3683	1277	3	427	427	NUM
inlawrev-3683	1277	4	.	.	PUNCT
inlawrev-3683	1278	1	i	i	PRON
inlawrev-3683	1278	2	d	d	PROPN
inlawrev-3683	1278	3	2004	2004	NUM
inlawrev-3683	1278	4	]	]	PUNCT
inlawrev-3683	1278	5	taxation	taxation	NOUN
inlawrev-3683	1278	6	1387	1387	NUM
inlawrev-3683	1278	7	21	21	NUM
inlawrev-3683	1278	8	.	.	PUNCT
inlawrev-3683	1279	1	trinity	trinity	NOUN
inlawrev-3683	1279	2	school	school	PROPN
inlawrev-3683	1279	3	ofnatural	ofnatural	ADJ
inlawrev-3683	1279	4	health	health	PROPN
inlawrev-3683	1279	5	,	,	PUNCT
inlawrev-3683	1279	6	inc	inc	PROPN
inlawrev-3683	1279	7	.	.	PROPN
inlawrev-3683	1280	1	v.	v.	PROPN
inlawrev-3683	1280	2	kosciusko	kosciusko	PROPN
inlawrev-3683	1280	3	county	county	PROPN
inlawrev-3683	1280	4	property	property	NOUN
inlawrev-3683	1280	5	tax	tax	NOUN
inlawrev-3683	1280	6	assessment	assessment	NOUN
inlawrev-3683	1280	7	board	board	NOUN
inlawrev-3683	1280	8	of	of	ADP
inlawrev-3683	1280	9	appeals.^^^—trinity	appeals.^^^—trinity	NOUN
inlawrev-3683	1280	10	is	be	AUX
inlawrev-3683	1280	11	the	the	DET
inlawrev-3683	1280	12	owner	owner	NOUN
inlawrev-3683	1280	13	and	and	CCONJ
inlawrev-3683	1280	14	operator	operator	NOUN
inlawrev-3683	1280	15	of	of	ADP
inlawrev-3683	1280	16	correspondence	correspondence	NOUN
inlawrev-3683	1280	17	school	school	NOUN
inlawrev-3683	1280	18	offering	offering	NOUN
inlawrev-3683	1280	19	courses	course	NOUN
inlawrev-3683	1280	20	in	in	ADP
inlawrev-3683	1280	21	"	"	PUNCT
inlawrev-3683	1280	22	natural	natural	ADJ
inlawrev-3683	1280	23	health	health	NOUN
inlawrev-3683	1280	24	for	for	ADP
inlawrev-3683	1280	25	personal	personal	ADJ
inlawrev-3683	1280	26	enrichment	enrichment	NOUN
inlawrev-3683	1280	27	and	and	CCONJ
inlawrev-3683	1280	28	self	self	NOUN
inlawrev-3683	1280	29	-	-	PUNCT
inlawrev-3683	1280	30	improvement	improvement	NOUN
inlawrev-3683	1280	31	.	.	PUNCT
inlawrev-3683	1281	1	"'*^^	"'*^^	ADJ
inlawrev-3683	1281	2	trinity	trinity	NOUN
inlawrev-3683	1281	3	owns	own	VERB
inlawrev-3683	1281	4	,	,	PUNCT
inlawrev-3683	1281	5	and	and	CCONJ
inlawrev-3683	1281	6	the	the	DET
inlawrev-3683	1281	7	school	school	NOUN
inlawrev-3683	1281	8	is	be	AUX
inlawrev-3683	1281	9	located	locate	VERB
inlawrev-3683	1281	10	,	,	PUNCT
inlawrev-3683	1281	11	on	on	ADP
inlawrev-3683	1281	12	two	two	NUM
inlawrev-3683	1281	13	parcels	parcel	NOUN
inlawrev-3683	1281	14	of	of	ADP
inlawrev-3683	1281	15	real	real	ADJ
inlawrev-3683	1281	16	property	property	NOUN
inlawrev-3683	1281	17	in	in	ADP
inlawrev-3683	1281	18	kosciusko	kosciusko	PROPN
inlawrev-3683	1281	19	county	county	PROPN
inlawrev-3683	1281	20	,	,	PUNCT
inlawrev-3683	1281	21	indiana	indiana	PROPN
inlawrev-3683	1281	22	.	.	PUNCT
inlawrev-3683	1281	23	'*^^	'*^^	PART
inlawrev-3683	1282	1	on	on	ADP
inlawrev-3683	1282	2	may	may	PROPN
inlawrev-3683	1282	3	14	14	NUM
inlawrev-3683	1282	4	,	,	PUNCT
inlawrev-3683	1282	5	1998	1998	NUM
inlawrev-3683	1282	6	,	,	PUNCT
inlawrev-3683	1282	7	trinity	trinity	NOUN
inlawrev-3683	1282	8	filed	file	VERB
inlawrev-3683	1282	9	an	an	DET
inlawrev-3683	1282	10	application	application	NOUN
inlawrev-3683	1282	11	for	for	ADP
inlawrev-3683	1282	12	the	the	DET
inlawrev-3683	1282	13	educational	educational	ADJ
inlawrev-3683	1282	14	purposes	purpose	NOUN
inlawrev-3683	1282	15	exemption	exemption	NOUN
inlawrev-3683	1282	16	against	against	ADP
inlawrev-3683	1282	17	the	the	DET
inlawrev-3683	1282	18	imposition	imposition	NOUN
inlawrev-3683	1282	19	of	of	ADP
inlawrev-3683	1282	20	the	the	DET
inlawrev-3683	1282	21	indiana	indiana	PROPN
inlawrev-3683	1282	22	business	business	PROPN
inlawrev-3683	1282	23	real	real	ADJ
inlawrev-3683	1282	24	property	property	NOUN
inlawrev-3683	1282	25	taxes	taxis	NOUN
inlawrev-3683	1282	26	with	with	ADP
inlawrev-3683	1282	27	the	the	DET
inlawrev-3683	1282	28	kosciusko	kosciusko	PROPN
inlawrev-3683	1282	29	property	property	NOUN
inlawrev-3683	1282	30	tax	tax	NOUN
inlawrev-3683	1282	31	assessment	assessment	NOUN
inlawrev-3683	1282	32	board	board	NOUN
inlawrev-3683	1282	33	of	of	ADP
inlawrev-3683	1282	34	appeals	appeal	NOUN
inlawrev-3683	1282	35	.	.	PUNCT
inlawrev-3683	1283	1	after	after	ADP
inlawrev-3683	1283	2	holding	hold	VERB
inlawrev-3683	1283	3	an	an	DET
inlawrev-3683	1283	4	administrative	administrative	ADJ
inlawrev-3683	1283	5	hearing	hearing	NOUN
inlawrev-3683	1283	6	on	on	ADP
inlawrev-3683	1283	7	the	the	DET
inlawrev-3683	1283	8	issue	issue	NOUN
inlawrev-3683	1283	9	.	.	PUNCT
inlawrev-3683	1284	1	trinity	trinity	NOUN
inlawrev-3683	1284	2	's	's	PART
inlawrev-3683	1284	3	appeal	appeal	NOUN
inlawrev-3683	1284	4	was	be	AUX
inlawrev-3683	1284	5	denied	deny	VERB
inlawrev-3683	1284	6	.	.	PUNCT
inlawrev-3683	1285	1	trinity	trinity	NOUN
inlawrev-3683	1285	2	filed	file	VERB
inlawrev-3683	1285	3	form	form	NOUN
inlawrev-3683	1285	4	1	1	NUM
inlawrev-3683	1285	5	32	32	NUM
inlawrev-3683	1285	6	petition	petition	NOUN
inlawrev-3683	1285	7	for	for	ADP
inlawrev-3683	1285	8	review	review	NOUN
inlawrev-3683	1285	9	of	of	ADP
inlawrev-3683	1285	10	exemption	exemption	NOUN
inlawrev-3683	1285	11	with	with	ADP
inlawrev-3683	1285	12	the	the	DET
inlawrev-3683	1285	13	state	state	NOUN
inlawrev-3683	1285	14	board	board	NOUN
inlawrev-3683	1285	15	to	to	PART
inlawrev-3683	1285	16	appeal	appeal	VERB
inlawrev-3683	1285	17	the	the	DET
inlawrev-3683	1285	18	decision	decision	NOUN
inlawrev-3683	1285	19	.	.	PUNCT
inlawrev-3683	1286	1	the	the	DET
inlawrev-3683	1286	2	state	state	NOUN
inlawrev-3683	1286	3	board	board	NOUN
inlawrev-3683	1286	4	appealed	appeal	VERB
inlawrev-3683	1286	5	the	the	DET
inlawrev-3683	1286	6	kosciusko	kosciusko	PROPN
inlawrev-3683	1286	7	property	property	NOUN
inlawrev-3683	1286	8	tax	tax	NOUN
inlawrev-3683	1286	9	assessment	assessment	NOUN
inlawrev-3683	1286	10	board	board	PROPN
inlawrev-3683	1286	11	ofappeal	ofappeal	PROPN
inlawrev-3683	1286	12	's	's	PART
inlawrev-3683	1286	13	final	final	ADJ
inlawrev-3683	1286	14	determination	determination	NOUN
inlawrev-3683	1286	15	,	,	PUNCT
inlawrev-3683	1286	16	and	and	CCONJ
inlawrev-3683	1286	17	trinity	trinity	NOUN
inlawrev-3683	1286	18	initiated	initiate	VERB
inlawrev-3683	1286	19	an	an	DET
inlawrev-3683	1286	20	original	original	ADJ
inlawrev-3683	1286	21	tax	tax	NOUN
inlawrev-3683	1286	22	appeal	appeal	NOUN
inlawrev-3683	1286	23	on	on	ADP
inlawrev-3683	1286	24	march	march	PROPN
inlawrev-3683	1286	25	22	22	NUM
inlawrev-3683	1286	26	,	,	PUNCT
inlawrev-3683	1286	27	2002."*^	2002."*^	NUM
inlawrev-3683	1286	28	'	'	PART
inlawrev-3683	1286	29	trinity	trinity	NOUN
inlawrev-3683	1286	30	asserted	assert	VERB
inlawrev-3683	1286	31	that	that	SCONJ
inlawrev-3683	1286	32	its	its	PRON
inlawrev-3683	1286	33	primary	primary	ADJ
inlawrev-3683	1286	34	purpose	purpose	NOUN
inlawrev-3683	1286	35	was	be	AUX
inlawrev-3683	1286	36	to	to	PART
inlawrev-3683	1286	37	teach	teach	VERB
inlawrev-3683	1286	38	courses	course	NOUN
inlawrev-3683	1286	39	in	in	ADP
inlawrev-3683	1286	40	science	science	NOUN
inlawrev-3683	1286	41	,	,	PUNCT
inlawrev-3683	1286	42	health	health	NOUN
inlawrev-3683	1286	43	,	,	PUNCT
inlawrev-3683	1286	44	and	and	CCONJ
inlawrev-3683	1286	45	nature	nature	NOUN
inlawrev-3683	1286	46	and	and	CCONJ
inlawrev-3683	1286	47	that	that	SCONJ
inlawrev-3683	1286	48	the	the	DET
inlawrev-3683	1286	49	predominant	predominant	ADJ
inlawrev-3683	1286	50	use	use	NOUN
inlawrev-3683	1286	51	of	of	ADP
inlawrev-3683	1286	52	its	its	PRON
inlawrev-3683	1286	53	property	property	NOUN
inlawrev-3683	1286	54	is	be	AUX
inlawrev-3683	1286	55	related	relate	VERB
inlawrev-3683	1286	56	thereto	thereto	VERB
inlawrev-3683	1286	57	;	;	PUNCT
inlawrev-3683	1286	58	and	and	CCONJ
inlawrev-3683	1286	59	,	,	PUNCT
inlawrev-3683	1286	60	therefore	therefore	ADV
inlawrev-3683	1286	61	.	.	PUNCT
inlawrev-3683	1287	1	trinity	trinity	NOUN
inlawrev-3683	1287	2	qualifies	qualify	VERB
inlawrev-3683	1287	3	for	for	ADP
inlawrev-3683	1287	4	the	the	DET
inlawrev-3683	1287	5	educational	educational	ADJ
inlawrev-3683	1287	6	purposes	purpose	NOUN
inlawrev-3683	1287	7	exemption	exemption	NOUN
inlawrev-3683	1287	8	.	.	PUNCT
inlawrev-3683	1288	1	'^^^	'^^^	AUX
inlawrev-3683	1288	2	the	the	DET
inlawrev-3683	1288	3	tax	tax	NOUN
inlawrev-3683	1288	4	court	court	NOUN
inlawrev-3683	1288	5	agreed	agree	VERB
inlawrev-3683	1288	6	with	with	ADP
inlawrev-3683	1288	7	trinity	trinity	NOUN
inlawrev-3683	1288	8	and	and	CCONJ
inlawrev-3683	1288	9	determined	determine	VERB
inlawrev-3683	1288	10	that	that	SCONJ
inlawrev-3683	1288	11	in	in	ADP
inlawrev-3683	1288	12	deciding	decide	VERB
inlawrev-3683	1288	13	whether	whether	SCONJ
inlawrev-3683	1288	14	a	a	DET
inlawrev-3683	1288	15	certain	certain	ADJ
inlawrev-3683	1288	16	property	property	NOUN
inlawrev-3683	1288	17	's	's	PART
inlawrev-3683	1288	18	predominant	predominant	ADJ
inlawrev-3683	1288	19	use	use	NOUN
inlawrev-3683	1288	20	is	be	AUX
inlawrev-3683	1288	21	educational	educational	ADJ
inlawrev-3683	1288	22	,	,	PUNCT
inlawrev-3683	1288	23	the	the	DET
inlawrev-3683	1288	24	tax	tax	NOUN
inlawrev-3683	1288	25	court	court	NOUN
inlawrev-3683	1288	26	considers	consider	VERB
inlawrev-3683	1288	27	the	the	DET
inlawrev-3683	1288	28	public	public	ADJ
inlawrev-3683	1288	29	benefits	benefit	NOUN
inlawrev-3683	1288	30	that	that	PRON
inlawrev-3683	1288	31	come	come	VERB
inlawrev-3683	1288	32	from	from	ADP
inlawrev-3683	1288	33	that	that	DET
inlawrev-3683	1288	34	property	property	NOUN
inlawrev-3683	1288	35	's	's	PART
inlawrev-3683	1288	36	use	use	NOUN
inlawrev-3683	1288	37	.	.	PUNCT
inlawrev-3683	1289	1	'*^^	'*^^	PART
inlawrev-3683	1290	1	in	in	ADP
inlawrev-3683	1290	2	reviewing	review	VERB
inlawrev-3683	1290	3	trinity	trinity	NOUN
inlawrev-3683	1290	4	's	's	PART
inlawrev-3683	1290	5	situation	situation	NOUN
inlawrev-3683	1290	6	,	,	PUNCT
inlawrev-3683	1290	7	the	the	DET
inlawrev-3683	1290	8	tax	tax	NOUN
inlawrev-3683	1290	9	court	court	NOUN
inlawrev-3683	1290	10	compared	compare	VERB
inlawrev-3683	1290	11	it	it	PRON
inlawrev-3683	1290	12	to	to	ADP
inlawrev-3683	1290	13	a	a	DET
inlawrev-3683	1290	14	photography	photography	NOUN
inlawrev-3683	1290	15	school	school	NOUN
inlawrev-3683	1290	16	which	which	PRON
inlawrev-3683	1290	17	was	be	AUX
inlawrev-3683	1290	18	successfully	successfully	ADV
inlawrev-3683	1290	19	granted	grant	VERB
inlawrev-3683	1290	20	an	an	DET
inlawrev-3683	1290	21	educational	educational	ADJ
inlawrev-3683	1290	22	purposes	purpose	NOUN
inlawrev-3683	1290	23	exemption	exemption	NOUN
inlawrev-3683	1290	24	in	in	ADP
inlawrev-3683	1290	25	state	state	NOUN
inlawrev-3683	1290	26	boardoftax	boardoftax	NOUN
inlawrev-3683	1290	27	commissioners	commissioner	NOUN
inlawrev-3683	1290	28	v.	v.	ADP
inlawrev-3683	1290	29	professional	professional	ADJ
inlawrev-3683	1290	30	photographers	photographer	NOUN
inlawrev-3683	1290	31	ofamerica	ofamerica	VERB
inlawrev-3683	1290	32	.	.	PUNCT
inlawrev-3683	1291	1	^^^	^^^	PUNCT
inlawrev-3683	1291	2	in	in	ADP
inlawrev-3683	1291	3	making	make	VERB
inlawrev-3683	1291	4	the	the	DET
inlawrev-3683	1291	5	comparison	comparison	NOUN
inlawrev-3683	1291	6	,	,	PUNCT
inlawrev-3683	1291	7	the	the	DET
inlawrev-3683	1291	8	tax	tax	NOUN
inlawrev-3683	1291	9	court	court	NOUN
inlawrev-3683	1291	10	determined	determine	VERB
inlawrev-3683	1291	11	that	that	SCONJ
inlawrev-3683	1291	12	as	as	SCONJ
inlawrev-3683	1291	13	required	require	VERB
inlawrev-3683	1291	14	in	in	ADP
inlawrev-3683	1291	15	professional	professional	ADJ
inlawrev-3683	1291	16	photographers	photographer	NOUN
inlawrev-3683	1291	17	,	,	PUNCT
inlawrev-3683	1291	18	trinity	trinity	NOUN
inlawrev-3683	1291	19	relieved	relieve	VERB
inlawrev-3683	1291	20	the	the	DET
inlawrev-3683	1291	21	state	state	NOUN
inlawrev-3683	1291	22	of	of	ADP
inlawrev-3683	1291	23	indiana	indiana	PROPN
inlawrev-3683	1291	24	's	's	PART
inlawrev-3683	1291	25	burden	burden	NOUN
inlawrev-3683	1291	26	to	to	ADP
inlawrev-3683	1291	27	some	some	DET
inlawrev-3683	1291	28	extent	extent	NOUN
inlawrev-3683	1291	29	with	with	ADP
inlawrev-3683	1291	30	programs	program	NOUN
inlawrev-3683	1291	31	and	and	CCONJ
inlawrev-3683	1291	32	courses	course	NOUN
inlawrev-3683	1291	33	related	relate	VERB
inlawrev-3683	1291	34	to	to	ADP
inlawrev-3683	1291	35	those	those	PRON
inlawrev-3683	1291	36	offered	offer	VERB
inlawrev-3683	1291	37	in	in	ADP
inlawrev-3683	1291	38	tax	tax	NOUN
inlawrev-3683	1291	39	-	-	PUNCT
inlawrev-3683	1291	40	supported	support	VERB
inlawrev-3683	1291	41	schools	school	NOUN
inlawrev-3683	1291	42	.	.	PUNCT
inlawrev-3683	1292	1	"*^^	"*^^	PRON
inlawrev-3683	1292	2	thus	thus	ADV
inlawrev-3683	1292	3	,	,	PUNCT
inlawrev-3683	1292	4	the	the	DET
inlawrev-3683	1292	5	tax	tax	NOUN
inlawrev-3683	1292	6	court	court	NOUN
inlawrev-3683	1292	7	reasoned	reason	VERB
inlawrev-3683	1292	8	that	that	SCONJ
inlawrev-3683	1292	9	if	if	SCONJ
inlawrev-3683	1292	10	trinity	trinity	NOUN
inlawrev-3683	1292	11	were	be	AUX
inlawrev-3683	1292	12	to	to	PART
inlawrev-3683	1292	13	stop	stop	VERB
inlawrev-3683	1292	14	providing	provide	VERB
inlawrev-3683	1292	15	lessons	lesson	NOUN
inlawrev-3683	1292	16	to	to	ADP
inlawrev-3683	1292	17	students	student	NOUN
inlawrev-3683	1292	18	and	and	CCONJ
inlawrev-3683	1292	19	grading	grade	VERB
inlawrev-3683	1292	20	tests	test	NOUN
inlawrev-3683	1292	21	,	,	PUNCT
inlawrev-3683	1292	22	the	the	DET
inlawrev-3683	1292	23	program	program	NOUN
inlawrev-3683	1292	24	would	would	AUX
inlawrev-3683	1292	25	no	no	ADV
inlawrev-3683	1292	26	longer	long	ADV
inlawrev-3683	1292	27	exist	exist	VERB
inlawrev-3683	1292	28	and	and	CCONJ
inlawrev-3683	1292	29	tax	tax	NOUN
inlawrev-3683	1292	30	-	-	PUNCT
inlawrev-3683	1292	31	supported	support	VERB
inlawrev-3683	1292	32	schools	school	NOUN
inlawrev-3683	1292	33	would	would	AUX
inlawrev-3683	1292	34	be	be	AUX
inlawrev-3683	1292	35	left	leave	VERB
inlawrev-3683	1292	36	to	to	PART
inlawrev-3683	1292	37	bear	bear	VERB
inlawrev-3683	1292	38	the	the	DET
inlawrev-3683	1292	39	burden	burden	NOUN
inlawrev-3683	1292	40	of	of	ADP
inlawrev-3683	1292	41	those	those	DET
inlawrev-3683	1292	42	students	student	NOUN
inlawrev-3683	1292	43	.	.	PUNCT
inlawrev-3683	1292	44	'*^^	'*^^	PART
inlawrev-3683	1292	45	consequently	consequently	ADV
inlawrev-3683	1292	46	,	,	PUNCT
inlawrev-3683	1292	47	the	the	DET
inlawrev-3683	1292	48	tax	tax	NOUN
inlawrev-3683	1292	49	court	court	NOUN
inlawrev-3683	1292	50	ruled	rule	VERB
inlawrev-3683	1292	51	that	that	SCONJ
inlawrev-3683	1292	52	trinity	trinity	NOUN
inlawrev-3683	1292	53	was	be	AUX
inlawrev-3683	1292	54	entitled	entitle	VERB
inlawrev-3683	1292	55	to	to	ADP
inlawrev-3683	1292	56	the	the	DET
inlawrev-3683	1292	57	educational	educational	ADJ
inlawrev-3683	1292	58	purposes	purpose	NOUN
inlawrev-3683	1292	59	exemption	exemption	NOUN
inlawrev-3683	1292	60	as	as	ADP
inlawrev-3683	1292	61	their	their	PRON
inlawrev-3683	1292	62	educational	educational	ADJ
inlawrev-3683	1292	63	use	use	NOUN
inlawrev-3683	1292	64	of	of	ADP
inlawrev-3683	1292	65	the	the	DET
inlawrev-3683	1292	66	property	property	NOUN
inlawrev-3683	1292	67	was	be	AUX
inlawrev-3683	1292	68	predominantly	predominantly	ADV
inlawrev-3683	1292	69	(	(	PUNCT
inlawrev-3683	1292	70	and	and	CCONJ
inlawrev-3683	1292	71	not	not	PART
inlawrev-3683	1292	72	merely	merely	ADV
inlawrev-3683	1292	73	incidentally	incidentally	ADV
inlawrev-3683	1292	74	)	)	PUNCT
inlawrev-3683	1292	75	used	use	VERB
inlawrev-3683	1292	76	for	for	ADP
inlawrev-3683	1292	77	educational	educational	ADJ
inlawrev-3683	1292	78	purposes	purpose	NOUN
inlawrev-3683	1292	79	.	.	PUNCT
inlawrev-3683	1293	1	"*^^	"*^^	NOUN
inlawrev-3683	1293	2	22	22	NUM
inlawrev-3683	1293	3	.	.	PUNCT
inlawrev-3683	1294	1	meridian	meridian	PROPN
inlawrev-3683	1294	2	towers	tower	NOUN
inlawrev-3683	1294	3	east	east	PROPN
inlawrev-3683	1294	4	and	and	CCONJ
inlawrev-3683	1294	5	west	west	PROPN
inlawrev-3683	1294	6	v.	v.	PROPN
inlawrev-3683	1294	7	washington	washington	PROPN
inlawrev-3683	1294	8	townshipassessor	townshipassessor	NOUN
inlawrev-3683	1294	9	!	!	PUNCT
inlawrev-3683	1295	1	^^^	^^^	PROPN
inlawrev-3683	1295	2	—	—	PUNCT
inlawrev-3683	1295	3	meridian	meridian	PROPN
inlawrev-3683	1295	4	is	be	AUX
inlawrev-3683	1295	5	the	the	DET
inlawrev-3683	1295	6	owner	owner	NOUN
inlawrev-3683	1295	7	of	of	ADP
inlawrev-3683	1295	8	two	two	NUM
inlawrev-3683	1295	9	apartment	apartment	NOUN
inlawrev-3683	1295	10	buildings	building	NOUN
inlawrev-3683	1295	11	located	locate	VERB
inlawrev-3683	1295	12	in	in	ADP
inlawrev-3683	1295	13	marion	marion	PROPN
inlawrev-3683	1295	14	county	county	PROPN
inlawrev-3683	1295	15	,	,	PUNCT
inlawrev-3683	1295	16	indianapolis	indianapolis	PROPN
inlawrev-3683	1295	17	,	,	PUNCT
inlawrev-3683	1295	18	indiana	indiana	PROPN
inlawrev-3683	1295	19	.	.	PUNCT
inlawrev-3683	1296	1	'*^^	'*^^	PART
inlawrev-3683	1297	1	for	for	ADP
inlawrev-3683	1297	2	the	the	DET
inlawrev-3683	1297	3	1998	1998	NUM
inlawrev-3683	1297	4	tax	tax	NOUN
inlawrev-3683	1297	5	year	year	NOUN
inlawrev-3683	1297	6	,	,	PUNCT
inlawrev-3683	1297	7	the	the	DET
inlawrev-3683	1297	8	washington	washington	PROPN
inlawrev-3683	1297	9	township	township	PROPN
inlawrev-3683	1297	10	428	428	NUM
inlawrev-3683	1297	11	.	.	PUNCT
inlawrev-3683	1297	12	799	799	NUM
inlawrev-3683	1297	13	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1297	14	1234	1234	NUM
inlawrev-3683	1297	15	(	(	PUNCT
inlawrev-3683	1297	16	ind	ind	NOUN
inlawrev-3683	1297	17	.	.	PUNCT
inlawrev-3683	1298	1	tax	tax	PROPN
inlawrev-3683	1298	2	ct	ct	PROPN
inlawrev-3683	1298	3	.	.	PROPN
inlawrev-3683	1298	4	2003	2003	NUM
inlawrev-3683	1298	5	)	)	PUNCT
inlawrev-3683	1298	6	.	.	PUNCT
inlawrev-3683	1299	1	429	429	NUM
inlawrev-3683	1299	2	.	.	PUNCT
inlawrev-3683	1300	1	i	i	PRON
inlawrev-3683	1300	2	d.	d.	PROPN
inlawrev-3683	1300	3	at	at	ADP
inlawrev-3683	1300	4	1235	1235	NUM
inlawrev-3683	1300	5	-	-	SYM
inlawrev-3683	1300	6	36	36	NUM
inlawrev-3683	1300	7	(	(	PUNCT
inlawrev-3683	1300	8	quoting	quote	VERB
inlawrev-3683	1300	9	pet'r	pet'r	PROPN
inlawrev-3683	1300	10	br	br	NOUN
inlawrev-3683	1300	11	.	.	PUNCT
inlawrev-3683	1301	1	at	at	ADP
inlawrev-3683	1301	2	2	2	NUM
inlawrev-3683	1301	3	-	-	SYM
inlawrev-3683	1301	4	3	3	NUM
inlawrev-3683	1301	5	)	)	PUNCT
inlawrev-3683	1301	6	.	.	PUNCT
inlawrev-3683	1302	1	430	430	NUM
inlawrev-3683	1302	2	.	.	PUNCT
inlawrev-3683	1303	1	i	i	PRON
inlawrev-3683	1303	2	d.	d.	PROPN
inlawrev-3683	1303	3	at	at	ADP
inlawrev-3683	1303	4	1236	1236	NUM
inlawrev-3683	1303	5	.	.	PUNCT
inlawrev-3683	1304	1	431	431	NUM
inlawrev-3683	1304	2	.	.	PUNCT
inlawrev-3683	1305	1	i	i	PRON
inlawrev-3683	1305	2	d	d	PROPN
inlawrev-3683	1306	1	432	432	NUM
inlawrev-3683	1306	2	.	.	PUNCT
inlawrev-3683	1307	1	i	i	PRON
inlawrev-3683	1307	2	d	d	PROPN
inlawrev-3683	1307	3	433	433	NUM
inlawrev-3683	1307	4	.	.	PUNCT
inlawrev-3683	1308	1	i	i	PRON
inlawrev-3683	1308	2	d	d	PROPN
inlawrev-3683	1308	3	at	at	ADP
inlawrev-3683	1308	4	1237	1237	NUM
inlawrev-3683	1308	5	.	.	PUNCT
inlawrev-3683	1309	1	434	434	NUM
inlawrev-3683	1309	2	.	.	PUNCT
inlawrev-3683	1310	1	268n.e.2d617(ind.taxct	268n.e.2d617(ind.taxct	NUM
inlawrev-3683	1310	2	.	.	NOUN
inlawrev-3683	1310	3	1971	1971	NUM
inlawrev-3683	1310	4	)	)	PUNCT
inlawrev-3683	1310	5	.	.	PUNCT
inlawrev-3683	1311	1	435	435	NUM
inlawrev-3683	1311	2	.	.	PUNCT
inlawrev-3683	1312	1	rrm	rrm	PROPN
inlawrev-3683	1312	2	/	/	SYM
inlawrev-3683	1312	3	yy	yy	PROPN
inlawrev-3683	1312	4	,	,	PUNCT
inlawrev-3683	1312	5	799n.e.2datl238	799n.e.2datl238	NOUN
inlawrev-3683	1312	6	.	.	PUNCT
inlawrev-3683	1313	1	436	436	NUM
inlawrev-3683	1313	2	.	.	PUNCT
inlawrev-3683	1314	1	i	i	PRON
inlawrev-3683	1314	2	d	d	PROPN
inlawrev-3683	1314	3	437	437	NUM
inlawrev-3683	1314	4	.	.	PUNCT
inlawrev-3683	1315	1	i	i	PRON
inlawrev-3683	1315	2	d	d	PROPN
inlawrev-3683	1315	3	438	438	NUM
inlawrev-3683	1315	4	.	.	PUNCT
inlawrev-3683	1316	1	805	805	NUM
inlawrev-3683	1316	2	n.e.2d	n.e.2d	NUM
inlawrev-3683	1316	3	745	745	NUM
inlawrev-3683	1316	4	(	(	PUNCT
inlawrev-3683	1316	5	ind	ind	NOUN
inlawrev-3683	1316	6	.	.	PUNCT
inlawrev-3683	1317	1	tax	tax	PROPN
inlawrev-3683	1317	2	ct	ct	PROPN
inlawrev-3683	1317	3	.	.	PROPN
inlawrev-3683	1317	4	2003	2003	NUM
inlawrev-3683	1317	5	)	)	PUNCT
inlawrev-3683	1317	6	.	.	PUNCT
inlawrev-3683	1318	1	439	439	NUM
inlawrev-3683	1318	2	.	.	PUNCT
inlawrev-3683	1319	1	i	i	PRON
inlawrev-3683	1319	2	d	d	PROPN
inlawrev-3683	1319	3	at	at	ADP
inlawrev-3683	1319	4	476	476	NUM
inlawrev-3683	1319	5	.	.	PUNCT
inlawrev-3683	1320	1	388	388	NUM
inlawrev-3683	1320	2	indiana	indiana	PROPN
inlawrev-3683	1320	3	law	law	PROPN
inlawrev-3683	1320	4	review	review	NOUN
inlawrev-3683	1320	5	[	[	X
inlawrev-3683	1320	6	vol	vol	NOUN
inlawrev-3683	1320	7	.	.	PUNCT
inlawrev-3683	1321	1	37:1343	37:1343	PROPN
inlawrev-3683	1321	2	assessor	assessor	NOUN
inlawrev-3683	1321	3	applied	apply	VERB
inlawrev-3683	1321	4	a	a	DET
inlawrev-3683	1321	5	10	10	NUM
inlawrev-3683	1321	6	%	%	NOUN
inlawrev-3683	1321	7	obsolescence	obsolescence	NOUN
inlawrev-3683	1321	8	adjustment	adjustment	NOUN
inlawrev-3683	1321	9	to	to	ADP
inlawrev-3683	1321	10	meridian	meridian	PROPN
inlawrev-3683	1321	11	's	's	PART
inlawrev-3683	1321	12	buildings	building	NOUN
inlawrev-3683	1321	13	.	.	PUNCT
inlawrev-3683	1322	1	meridian	meridian	PROPN
inlawrev-3683	1322	2	appealed	appeal	VERB
inlawrev-3683	1322	3	the	the	DET
inlawrev-3683	1322	4	assessment	assessment	NOUN
inlawrev-3683	1322	5	to	to	ADP
inlawrev-3683	1322	6	the	the	DET
inlawrev-3683	1322	7	marion	marion	PROPN
inlawrev-3683	1322	8	county	county	PROPN
inlawrev-3683	1322	9	board	board	NOUN
inlawrev-3683	1322	10	of	of	ADP
inlawrev-3683	1322	11	review	review	PROPN
inlawrev-3683	1322	12	and	and	CCONJ
inlawrev-3683	1322	13	meridian	meridian	PROPN
inlawrev-3683	1322	14	's	's	PART
inlawrev-3683	1322	15	claims	claim	NOUN
inlawrev-3683	1322	16	were	be	AUX
inlawrev-3683	1322	17	denied	deny	VERB
inlawrev-3683	1322	18	.	.	PUNCT
inlawrev-3683	1323	1	meridian	meridian	PROPN
inlawrev-3683	1323	2	appealed	appeal	VERB
inlawrev-3683	1323	3	that	that	SCONJ
inlawrev-3683	1323	4	denial	denial	NOUN
inlawrev-3683	1323	5	to	to	ADP
inlawrev-3683	1323	6	the	the	DET
inlawrev-3683	1323	7	state	state	NOUN
inlawrev-3683	1323	8	board	board	NOUN
inlawrev-3683	1323	9	alleging	allege	VERB
inlawrev-3683	1323	10	that	that	SCONJ
inlawrev-3683	1323	11	their	their	PRON
inlawrev-3683	1323	12	bui	bui	NOUN
inlawrev-3683	1323	13	idings	iding	NOUN
inlawrev-3683	1323	14	were	be	AUX
inlawrev-3683	1323	15	entitled	entitle	VERB
inlawrev-3683	1323	16	to	to	ADP
inlawrev-3683	1323	17	additional	additional	ADJ
inlawrev-3683	1323	18	obsolescence	obsolescence	NOUN
inlawrev-3683	1323	19	adjustments	adjustment	NOUN
inlawrev-3683	1323	20	.	.	PUNCT
inlawrev-3683	1324	1	after	after	ADP
inlawrev-3683	1324	2	a	a	DET
inlawrev-3683	1324	3	hearing	hearing	NOUN
inlawrev-3683	1324	4	on	on	ADP
inlawrev-3683	1324	5	the	the	DET
inlawrev-3683	1324	6	matter	matter	NOUN
inlawrev-3683	1324	7	,	,	PUNCT
inlawrev-3683	1324	8	the	the	DET
inlawrev-3683	1324	9	state	state	NOUN
inlawrev-3683	1324	10	board	board	NOUN
inlawrev-3683	1324	11	issued	issue	VERB
inlawrev-3683	1324	12	its	its	PRON
inlawrev-3683	1324	13	final	final	ADJ
inlawrev-3683	1324	14	determination	determination	NOUN
inlawrev-3683	1324	15	denying	deny	VERB
inlawrev-3683	1324	16	meridian	meridian	PROPN
inlawrev-3683	1324	17	's	's	PART
inlawrev-3683	1324	18	claim	claim	NOUN
inlawrev-3683	1324	19	for	for	ADP
inlawrev-3683	1324	20	relief	relief	NOUN
inlawrev-3683	1324	21	.	.	PUNCT
inlawrev-3683	1325	1	meridian	meridian	PROPN
inlawrev-3683	1325	2	initiated	initiate	VERB
inlawrev-3683	1325	3	an	an	DET
inlawrev-3683	1325	4	original	original	ADJ
inlawrev-3683	1325	5	tax	tax	NOUN
inlawrev-3683	1325	6	appeal	appeal	NOUN
inlawrev-3683	1325	7	on	on	ADP
inlawrev-3683	1325	8	june	june	PROPN
inlawrev-3683	1325	9	3	3	NUM
inlawrev-3683	1325	10	,	,	PUNCT
inlawrev-3683	1325	11	2002.'*'^	2002.'*'^	NUM
inlawrev-3683	1325	12	°	°	PROPN
inlawrev-3683	1325	13	meridian	meridian	PROPN
inlawrev-3683	1325	14	argued	argue	VERB
inlawrev-3683	1325	15	that	that	SCONJ
inlawrev-3683	1325	16	the	the	DET
inlawrev-3683	1325	17	state	state	NOUN
inlawrev-3683	1325	18	board	board	NOUN
inlawrev-3683	1325	19	erred	err	VERB
inlawrev-3683	1325	20	in	in	ADP
inlawrev-3683	1325	21	upholding	uphold	VERB
inlawrev-3683	1325	22	the	the	DET
inlawrev-3683	1325	23	assessor	assessor	NOUN
inlawrev-3683	1325	24	's	's	PART
inlawrev-3683	1325	25	refusal	refusal	NOUN
inlawrev-3683	1325	26	to	to	PART
inlawrev-3683	1325	27	award	award	VERB
inlawrev-3683	1325	28	additional	additional	ADJ
inlawrev-3683	1325	29	obsolescence	obsolescence	NOUN
inlawrev-3683	1325	30	adjustments	adjustment	NOUN
inlawrev-3683	1325	31	to	to	ADP
inlawrev-3683	1325	32	its	its	PRON
inlawrev-3683	1325	33	buildings	building	NOUN
inlawrev-3683	1325	34	because	because	SCONJ
inlawrev-3683	1325	35	meridian	meridian	PROPN
inlawrev-3683	1325	36	established	establish	VERB
inlawrev-3683	1325	37	a	a	DET
inlawrev-3683	1325	38	prima	prima	NOUN
inlawrev-3683	1325	39	facie	facie	NOUN
inlawrev-3683	1325	40	case	case	NOUN
inlawrev-3683	1325	41	showing	show	VERB
inlawrev-3683	1325	42	that	that	SCONJ
inlawrev-3683	1325	43	meridian	meridian	PROPN
inlawrev-3683	1325	44	was	be	AUX
inlawrev-3683	1325	45	entitled	entitle	VERB
inlawrev-3683	1325	46	to	to	ADP
inlawrev-3683	1325	47	such	such	ADJ
inlawrev-3683	1325	48	adjustments	adjustment	NOUN
inlawrev-3683	1325	49	.	.	PUNCT
inlawrev-3683	1325	50	'	'	PUNCT
inlawrev-3683	1326	1	*	*	PUNCT
inlawrev-3683	1326	2	'	'	PUNCT
inlawrev-3683	1326	3	*	*	PUNCT
inlawrev-3683	1326	4	'	'	PUNCT
inlawrev-3683	1326	5	in	in	ADP
inlawrev-3683	1326	6	support	support	NOUN
inlawrev-3683	1326	7	of	of	ADP
inlawrev-3683	1326	8	its	its	PRON
inlawrev-3683	1326	9	contention	contention	NOUN
inlawrev-3683	1326	10	,	,	PUNCT
inlawrev-3683	1326	11	meridian	meridian	PROPN
inlawrev-3683	1326	12	presented	present	VERB
inlawrev-3683	1326	13	a	a	DET
inlawrev-3683	1326	14	property	property	NOUN
inlawrev-3683	1326	15	tax	tax	NOUN
inlawrev-3683	1326	16	assessment	assessment	NOUN
inlawrev-3683	1326	17	report	report	NOUN
inlawrev-3683	1326	18	that	that	SCONJ
inlawrev-3683	1326	19	meridian	meridian	PROPN
inlawrev-3683	1326	20	had	have	AUX
inlawrev-3683	1326	21	ordered	order	VERB
inlawrev-3683	1326	22	to	to	PART
inlawrev-3683	1326	23	be	be	AUX
inlawrev-3683	1326	24	made	make	VERB
inlawrev-3683	1326	25	with	with	ADP
inlawrev-3683	1326	26	respect	respect	NOUN
inlawrev-3683	1326	27	to	to	ADP
inlawrev-3683	1326	28	their	their	PRON
inlawrev-3683	1326	29	building	building	NOUN
inlawrev-3683	1326	30	from	from	ADP
inlawrev-3683	1326	31	a	a	DET
inlawrev-3683	1326	32	certified	certify	VERB
inlawrev-3683	1326	33	general	general	ADJ
inlawrev-3683	1326	34	real	real	ADJ
inlawrev-3683	1326	35	estate	estate	NOUN
inlawrev-3683	1326	36	appraiser	appraiser	NOUN
inlawrev-3683	1326	37	.	.	PUNCT
inlawrev-3683	1327	1	'*'*^	'*'*^	PROPN
inlawrev-3683	1327	2	that	that	PRON
inlawrev-3683	1327	3	appraisal	appraisal	NOUN
inlawrev-3683	1327	4	outlined	outline	VERB
inlawrev-3683	1327	5	how	how	SCONJ
inlawrev-3683	1327	6	the	the	DET
inlawrev-3683	1327	7	location	location	NOUN
inlawrev-3683	1327	8	,	,	PUNCT
inlawrev-3683	1327	9	lack	lack	NOUN
inlawrev-3683	1327	10	of	of	ADP
inlawrev-3683	1327	11	tenancy	tenancy	NOUN
inlawrev-3683	1327	12	,	,	PUNCT
inlawrev-3683	1327	13	and	and	CCONJ
inlawrev-3683	1327	14	renovation	renovation	NOUN
inlawrev-3683	1327	15	needs	need	NOUN
inlawrev-3683	1327	16	had	have	AUX
inlawrev-3683	1327	17	caused	cause	VERB
inlawrev-3683	1327	18	meridian	meridian	PROPN
inlawrev-3683	1327	19	's	's	PART
inlawrev-3683	1327	20	buildings	building	NOUN
inlawrev-3683	1327	21	to	to	PART
inlawrev-3683	1327	22	suffer	suffer	VERB
inlawrev-3683	1327	23	actual	actual	ADJ
inlawrev-3683	1327	24	loss	loss	NOUN
inlawrev-3683	1327	25	in	in	ADP
inlawrev-3683	1327	26	value	value	NOUN
inlawrev-3683	1327	27	.	.	PUNCT
inlawrev-3683	1328	1	the	the	DET
inlawrev-3683	1328	2	report	report	NOUN
inlawrev-3683	1328	3	went	go	VERB
inlawrev-3683	1328	4	on	on	ADP
inlawrev-3683	1328	5	to	to	PART
inlawrev-3683	1328	6	compare	compare	VERB
inlawrev-3683	1328	7	the	the	DET
inlawrev-3683	1328	8	fair	fair	ADJ
inlawrev-3683	1328	9	market	market	NOUN
inlawrev-3683	1328	10	value	value	NOUN
inlawrev-3683	1328	11	of	of	ADP
inlawrev-3683	1328	12	meridian	meridian	PROPN
inlawrev-3683	1328	13	's	's	PART
inlawrev-3683	1328	14	buildings	building	NOUN
inlawrev-3683	1328	15	to	to	ADP
inlawrev-3683	1328	16	other	other	ADJ
inlawrev-3683	1328	17	comparable	comparable	ADJ
inlawrev-3683	1328	18	bui	bui	NOUN
inlawrev-3683	1328	19	idings	iding	NOUN
inlawrev-3683	1328	20	based	base	VERB
inlawrev-3683	1328	21	on	on	ADP
inlawrev-3683	1328	22	both	both	CCONJ
inlawrev-3683	1328	23	the	the	DET
inlawrev-3683	1328	24	income	income	NOUN
inlawrev-3683	1328	25	capitalization	capitalization	NOUN
inlawrev-3683	1328	26	approach	approach	NOUN
inlawrev-3683	1328	27	and	and	CCONJ
inlawrev-3683	1328	28	the	the	DET
inlawrev-3683	1328	29	cost	cost	NOUN
inlawrev-3683	1328	30	approach	approach	NOUN
inlawrev-3683	1328	31	to	to	ADP
inlawrev-3683	1328	32	valuation.*"*^	valuation.*"*^	NOUN
inlawrev-3683	1328	33	the	the	DET
inlawrev-3683	1328	34	tax	tax	NOUN
inlawrev-3683	1328	35	court	court	NOUN
inlawrev-3683	1328	36	determined	determine	VERB
inlawrev-3683	1328	37	that	that	SCONJ
inlawrev-3683	1328	38	,	,	PUNCT
inlawrev-3683	1328	39	through	through	ADP
inlawrev-3683	1328	40	the	the	DET
inlawrev-3683	1328	41	presentation	presentation	NOUN
inlawrev-3683	1328	42	of	of	ADP
inlawrev-3683	1328	43	its	its	PRON
inlawrev-3683	1328	44	appraisal	appraisal	NOUN
inlawrev-3683	1328	45	and	and	CCONJ
inlawrev-3683	1328	46	further	far	ADV
inlawrev-3683	1328	47	quantifying	quantify	VERB
inlawrev-3683	1328	48	how	how	SCONJ
inlawrev-3683	1328	49	that	that	SCONJ
inlawrev-3683	1328	50	fair	fair	ADJ
inlawrev-3683	1328	51	market	market	NOUN
inlawrev-3683	1328	52	value	value	NOUN
inlawrev-3683	1328	53	derived	derive	VERB
inlawrev-3683	1328	54	therefrom	therefrom	NOUN
inlawrev-3683	1328	55	amounted	amount	VERB
inlawrev-3683	1328	56	to	to	ADP
inlawrev-3683	1328	57	an	an	DET
inlawrev-3683	1328	58	obsolescence	obsolescence	NOUN
inlawrev-3683	1328	59	adjustment	adjustment	NOUN
inlawrev-3683	1328	60	of	of	ADP
inlawrev-3683	1328	61	74	74	NUM
inlawrev-3683	1328	62	%	%	NOUN
inlawrev-3683	1328	63	,	,	PUNCT
inlawrev-3683	1328	64	meridian	meridian	PROPN
inlawrev-3683	1328	65	had	have	AUX
inlawrev-3683	1328	66	established	establish	VERB
inlawrev-3683	1328	67	a	a	DET
inlawrev-3683	1328	68	prima	prima	NOUN
inlawrev-3683	1328	69	facie	facie	NOUN
inlawrev-3683	1328	70	case	case	NOUN
inlawrev-3683	1328	71	that	that	SCONJ
inlawrev-3683	1328	72	they	they	PRON
inlawrev-3683	1328	73	were	be	AUX
inlawrev-3683	1328	74	entitled	entitle	VERB
inlawrev-3683	1328	75	to	to	ADP
inlawrev-3683	1328	76	such	such	ADJ
inlawrev-3683	1328	77	adjustment	adjustment	NOUN
inlawrev-3683	1328	78	.	.	PUNCT
inlawrev-3683	1328	79	'	'	PUNCT
inlawrev-3683	1329	1	*	*	PUNCT
inlawrev-3683	1329	2	'	'	PUNCT
inlawrev-3683	1329	3	*	*	PUNCT
inlawrev-3683	1329	4	'	'	AUX
inlawrev-3683	1329	5	*	*	PUNCT
inlawrev-3683	1329	6	thus	thus	ADV
inlawrev-3683	1329	7	,	,	PUNCT
inlawrev-3683	1329	8	the	the	DET
inlawrev-3683	1329	9	burden	burden	NOUN
inlawrev-3683	1329	10	shifted	shift	VERB
inlawrev-3683	1329	11	to	to	ADP
inlawrev-3683	1329	12	the	the	DET
inlawrev-3683	1329	13	assessor	assessor	NOUN
inlawrev-3683	1329	14	to	to	PART
inlawrev-3683	1329	15	rebut	rebut	VERB
inlawrev-3683	1329	16	meridian	meridian	PROPN
inlawrev-3683	1329	17	's	's	PART
inlawrev-3683	1329	18	prima	prima	PROPN
inlawrev-3683	1329	19	facie	facie	NOUN
inlawrev-3683	1329	20	case	case	NOUN
inlawrev-3683	1329	21	by	by	ADP
inlawrev-3683	1329	22	a	a	DET
inlawrev-3683	1329	23	showing	showing	NOUN
inlawrev-3683	1329	24	of	of	ADP
inlawrev-3683	1329	25	substantial	substantial	ADJ
inlawrev-3683	1329	26	evidence	evidence	NOUN
inlawrev-3683	1329	27	supporting	support	VERB
inlawrev-3683	1329	28	its	its	PRON
inlawrev-3683	1329	29	10	10	NUM
inlawrev-3683	1329	30	%	%	NOUN
inlawrev-3683	1329	31	obsolescence	obsolescence	NOUN
inlawrev-3683	1329	32	rating	rating	NOUN
inlawrev-3683	1329	33	.	.	PUNCT
inlawrev-3683	1330	1	'*'*^	'*'*^	PROPN
inlawrev-3683	1330	2	however	however	ADV
inlawrev-3683	1330	3	,	,	PUNCT
inlawrev-3683	1330	4	the	the	DET
inlawrev-3683	1330	5	tax	tax	NOUN
inlawrev-3683	1330	6	court	court	NOUN
inlawrev-3683	1330	7	determined	determine	VERB
inlawrev-3683	1330	8	that	that	SCONJ
inlawrev-3683	1330	9	the	the	DET
inlawrev-3683	1330	10	assessor	assessor	NOUN
inlawrev-3683	1330	11	utterly	utterly	ADV
inlawrev-3683	1330	12	failed	fail	VERB
inlawrev-3683	1330	13	to	to	PART
inlawrev-3683	1330	14	present	present	VERB
inlawrev-3683	1330	15	any	any	DET
inlawrev-3683	1330	16	evidence	evidence	NOUN
inlawrev-3683	1330	17	rebutting	rebut	VERB
inlawrev-3683	1330	18	meridian	meridian	PROPN
inlawrev-3683	1330	19	's	's	PART
inlawrev-3683	1330	20	showing	showing	NOUN
inlawrev-3683	1330	21	or	or	CCONJ
inlawrev-3683	1330	22	,	,	PUNCT
inlawrev-3683	1330	23	in	in	ADP
inlawrev-3683	1330	24	the	the	DET
inlawrev-3683	1330	25	alternative	alternative	NOUN
inlawrev-3683	1330	26	,	,	PUNCT
inlawrev-3683	1330	27	to	to	PART
inlawrev-3683	1330	28	offer	offer	VERB
inlawrev-3683	1330	29	calculations	calculation	NOUN
inlawrev-3683	1330	30	substantiating	substantiate	VERB
inlawrev-3683	1330	31	the	the	DET
inlawrev-3683	1330	32	lower	low	ADJ
inlawrev-3683	1330	33	obsolescence	obsolescence	NOUN
inlawrev-3683	1330	34	adjustment	adjustment	NOUN
inlawrev-3683	1330	35	.	.	PUNCT
inlawrev-3683	1331	1	'*'*^	'*'*^	PROPN
inlawrev-3683	1331	2	the	the	DET
inlawrev-3683	1331	3	evidence	evidence	NOUN
inlawrev-3683	1331	4	submitted	submit	VERB
inlawrev-3683	1331	5	in	in	ADP
inlawrev-3683	1331	6	rebuttal	rebuttal	NOUN
inlawrev-3683	1331	7	consisted	consist	VERB
inlawrev-3683	1331	8	definitions	definition	NOUN
inlawrev-3683	1331	9	of	of	ADP
inlawrev-3683	1331	10	"	"	PUNCT
inlawrev-3683	1331	11	net	net	ADJ
inlawrev-3683	1331	12	operating	operating	NOUN
inlawrev-3683	1331	13	income	income	NOUN
inlawrev-3683	1331	14	"	"	PUNCT
inlawrev-3683	1331	15	and	and	CCONJ
inlawrev-3683	1331	16	a	a	DET
inlawrev-3683	1331	17	copy	copy	NOUN
inlawrev-3683	1331	18	of	of	ADP
inlawrev-3683	1331	19	the	the	DET
inlawrev-3683	1331	20	indianapolis	indianapolis	PROPN
inlawrev-3683	1331	21	business	business	PROPN
inlawrev-3683	1331	22	journal	journal	PROPN
inlawrev-3683	1331	23	's	's	PART
inlawrev-3683	1331	24	1998	1998	NUM
inlawrev-3683	1331	25	"	"	PUNCT
inlawrev-3683	1331	26	most	most	ADV
inlawrev-3683	1331	27	expensive	expensive	ADJ
inlawrev-3683	1331	28	indianapolis	indianapolis	PROPN
inlawrev-3683	1331	29	-	-	PUNCT
inlawrev-3683	1331	30	area	area	NOUN
inlawrev-3683	1331	31	apartment	apartment	NOUN
inlawrev-3683	1331	32	communities	community	NOUN
inlawrev-3683	1331	33	"	"	PUNCT
inlawrev-3683	1331	34	list	list	NOUN
inlawrev-3683	1331	35	.	.	PUNCT
inlawrev-3683	1332	1	'*'*^	'*'*^	PROPN
inlawrev-3683	1332	2	the	the	DET
inlawrev-3683	1332	3	assessor	assessor	NOUN
inlawrev-3683	1332	4	's	's	PART
inlawrev-3683	1332	5	argument	argument	NOUN
inlawrev-3683	1332	6	was	be	AUX
inlawrev-3683	1332	7	essentially	essentially	ADV
inlawrev-3683	1332	8	that	that	SCONJ
inlawrev-3683	1332	9	meridian	meridian	PROPN
inlawrev-3683	1332	10	failed	fail	VERB
inlawrev-3683	1332	11	to	to	PART
inlawrev-3683	1332	12	participate	participate	VERB
inlawrev-3683	1332	13	in	in	ADP
inlawrev-3683	1332	14	the	the	DET
inlawrev-3683	1332	15	apartment	apartment	NOUN
inlawrev-3683	1332	16	listing	listing	NOUN
inlawrev-3683	1332	17	and	and	CCONJ
inlawrev-3683	1332	18	that	that	SCONJ
inlawrev-3683	1332	19	net	net	ADJ
inlawrev-3683	1332	20	operating	operating	NOUN
inlawrev-3683	1332	21	income	income	NOUN
inlawrev-3683	1332	22	was	be	AUX
inlawrev-3683	1332	23	income	income	NOUN
inlawrev-3683	1332	24	expected	expect	VERB
inlawrev-3683	1332	25	but	but	CCONJ
inlawrev-3683	1332	26	not	not	PART
inlawrev-3683	1332	27	income	income	NOUN
inlawrev-3683	1332	28	that	that	PRON
inlawrev-3683	1332	29	was	be	AUX
inlawrev-3683	1332	30	promised	promise	VERB
inlawrev-3683	1332	31	.	.	PUNCT
inlawrev-3683	1333	1	'*'*^	'*'*^	PROPN
inlawrev-3683	1333	2	however	however	ADV
inlawrev-3683	1333	3	,	,	PUNCT
inlawrev-3683	1333	4	despite	despite	SCONJ
inlawrev-3683	1333	5	the	the	DET
inlawrev-3683	1333	6	assessor	assessor	NOUN
inlawrev-3683	1333	7	's	's	PART
inlawrev-3683	1333	8	failure	failure	NOUN
inlawrev-3683	1333	9	to	to	PART
inlawrev-3683	1333	10	rebut	rebut	VERB
inlawrev-3683	1333	11	meridian	meridian	PROPN
inlawrev-3683	1333	12	's	's	PART
inlawrev-3683	1333	13	evidence	evidence	NOUN
inlawrev-3683	1333	14	quantifying	quantify	VERB
inlawrev-3683	1333	15	the	the	DET
inlawrev-3683	1333	16	obsolescence	obsolescence	NOUN
inlawrev-3683	1333	17	adjustment	adjustment	NOUN
inlawrev-3683	1333	18	of	of	ADP
inlawrev-3683	1333	19	74	74	NUM
inlawrev-3683	1333	20	%	%	NOUN
inlawrev-3683	1333	21	,	,	PUNCT
inlawrev-3683	1333	22	the	the	DET
inlawrev-3683	1333	23	indiana	indiana	PROPN
inlawrev-3683	1333	24	board	board	PROPN
inlawrev-3683	1333	25	upheld	uphold	VERB
inlawrev-3683	1333	26	the	the	DET
inlawrev-3683	1333	27	assessor	assessor	NOUN
inlawrev-3683	1333	28	award	award	NOUN
inlawrev-3683	1333	29	of	of	ADP
inlawrev-3683	1333	30	lower	low	ADJ
inlawrev-3683	1333	31	obsolescence	obsolescence	NOUN
inlawrev-3683	1333	32	adjustment	adjustment	NOUN
inlawrev-3683	1333	33	finding	find	VERB
inlawrev-3683	1333	34	that	that	SCONJ
inlawrev-3683	1333	35	the	the	DET
inlawrev-3683	1333	36	appraisal	appraisal	NOUN
inlawrev-3683	1333	37	calculations	calculation	NOUN
inlawrev-3683	1333	38	were	be	AUX
inlawrev-3683	1333	39	"	"	PUNCT
inlawrev-3683	1333	40	severely	severely	ADV
inlawrev-3683	1333	41	flawed	flawed	ADJ
inlawrev-3683	1333	42	.	.	PUNCT
inlawrev-3683	1334	1	'"*'*^	'"*'*^	PROPN
inlawrev-3683	1334	2	this	this	PRON
inlawrev-3683	1334	3	,	,	PUNCT
inlawrev-3683	1334	4	the	the	DET
inlawrev-3683	1334	5	tax	tax	NOUN
inlawrev-3683	1334	6	court	court	NOUN
inlawrev-3683	1334	7	determined	determine	VERB
inlawrev-3683	1334	8	,	,	PUNCT
inlawrev-3683	1334	9	was	be	AUX
inlawrev-3683	1334	10	in	in	ADP
inlawrev-3683	1334	11	error	error	NOUN
inlawrev-3683	1334	12	as	as	SCONJ
inlawrev-3683	1334	13	it	it	PRON
inlawrev-3683	1334	14	was	be	AUX
inlawrev-3683	1334	15	the	the	DET
inlawrev-3683	1334	16	assessor	assessor	NOUN
inlawrev-3683	1334	17	's	's	PART
inlawrev-3683	1334	18	burden	burden	NOUN
inlawrev-3683	1334	19	,	,	PUNCT
inlawrev-3683	1334	20	and	and	CCONJ
inlawrev-3683	1334	21	not	not	PART
inlawrev-3683	1334	22	the	the	DET
inlawrev-3683	1334	23	indiana	indiana	PROPN
inlawrev-3683	1334	24	board	board	PROPN
inlawrev-3683	1334	25	's	's	PART
inlawrev-3683	1334	26	,	,	PUNCT
inlawrev-3683	1334	27	to	to	PART
inlawrev-3683	1334	28	rebut	rebut	VERB
inlawrev-3683	1334	29	meridian	meridian	PROPN
inlawrev-3683	1334	30	's	's	PART
inlawrev-3683	1334	31	prima	prima	NOUN
inlawrev-3683	1334	32	facie	facie	NOUN
inlawrev-3683	1334	33	440	440	NUM
inlawrev-3683	1334	34	.	.	PUNCT
inlawrev-3683	1335	1	i	i	PRON
inlawrev-3683	1335	2	d.	d.	PROPN
inlawrev-3683	1335	3	at	at	ADP
inlawrev-3683	1335	4	477	477	NUM
inlawrev-3683	1335	5	.	.	PUNCT
inlawrev-3683	1336	1	441	441	NUM
inlawrev-3683	1336	2	.	.	PUNCT
inlawrev-3683	1337	1	i	i	PRON
inlawrev-3683	1337	2	d.	d.	PROPN
inlawrev-3683	1337	3	442	442	NUM
inlawrev-3683	1337	4	.	.	PUNCT
inlawrev-3683	1338	1	i	i	PRON
inlawrev-3683	1338	2	d	d	PROPN
inlawrev-3683	1338	3	at	at	ADP
inlawrev-3683	1338	4	478	478	NUM
inlawrev-3683	1338	5	.	.	PUNCT
inlawrev-3683	1338	6	443	443	NUM
inlawrev-3683	1338	7	.	.	PUNCT
inlawrev-3683	1339	1	i	i	PRON
inlawrev-3683	1339	2	d	d	PROPN
inlawrev-3683	1339	3	444	444	NUM
inlawrev-3683	1339	4	.	.	PUNCT
inlawrev-3683	1340	1	i	i	PRON
inlawrev-3683	1340	2	d	d	PROPN
inlawrev-3683	1340	3	at	at	ADP
inlawrev-3683	1340	4	479	479	NUM
inlawrev-3683	1340	5	.	.	PUNCT
inlawrev-3683	1341	1	445	445	NUM
inlawrev-3683	1341	2	.	.	PUNCT
inlawrev-3683	1342	1	i	i	PRON
inlawrev-3683	1342	2	d	d	PROPN
inlawrev-3683	1342	3	446	446	NUM
inlawrev-3683	1342	4	.	.	PUNCT
inlawrev-3683	1343	1	i	i	PRON
inlawrev-3683	1343	2	d	d	PROPN
inlawrev-3683	1343	3	447	447	NUM
inlawrev-3683	1343	4	.	.	PUNCT
inlawrev-3683	1344	1	i	i	PRON
inlawrev-3683	1344	2	d	d	PROPN
inlawrev-3683	1344	3	at	at	ADP
inlawrev-3683	1344	4	480	480	NUM
inlawrev-3683	1344	5	.	.	PUNCT
inlawrev-3683	1345	1	448	448	NUM
inlawrev-3683	1345	2	.	.	PUNCT
inlawrev-3683	1346	1	i	i	PRON
inlawrev-3683	1346	2	d	d	PROPN
inlawrev-3683	1347	1	449	449	NUM
inlawrev-3683	1347	2	.	.	PUNCT
inlawrev-3683	1348	1	i	i	PRON
inlawrev-3683	1348	2	d.	d.	PROPN
inlawrev-3683	1348	3	(	(	PUNCT
inlawrev-3683	1348	4	quoting	quote	VERB
inlawrev-3683	1348	5	cert	cert	NOUN
inlawrev-3683	1348	6	.	.	PUNCT
inlawrev-3683	1349	1	admin	admin	PROPN
inlawrev-3683	1349	2	.	.	PUNCT
inlawrev-3683	1350	1	r.	r.	PROPN
inlawrev-3683	1350	2	46	46	NUM
inlawrev-3683	1350	3	-	-	SYM
inlawrev-3683	1350	4	54	54	NUM
inlawrev-3683	1350	5	)	)	PUNCT
inlawrev-3683	1350	6	2004	2004	NUM
inlawrev-3683	1350	7	]	]	PUNCT
inlawrev-3683	1350	8	taxation	taxation	NOUN
inlawrev-3683	1350	9	1389	1389	NUM
inlawrev-3683	1350	10	showing	showing	NOUN
inlawrev-3683	1350	11	.	.	PUNCT
inlawrev-3683	1351	1	consequently	consequently	ADV
inlawrev-3683	1351	2	,	,	PUNCT
inlawrev-3683	1351	3	the	the	DET
inlawrev-3683	1351	4	tax	tax	NOUN
inlawrev-3683	1351	5	court	court	NOUN
inlawrev-3683	1351	6	held	hold	VERB
inlawrev-3683	1351	7	that	that	SCONJ
inlawrev-3683	1351	8	the	the	DET
inlawrev-3683	1351	9	indiana	indiana	PROPN
inlawrev-3683	1351	10	board	board	PROPN
inlawrev-3683	1351	11	had	have	AUX
inlawrev-3683	1351	12	exceeded	exceed	VERB
inlawrev-3683	1351	13	its	its	PRON
inlawrev-3683	1351	14	statutory	statutory	ADJ
inlawrev-3683	1351	15	authority	authority	NOUN
inlawrev-3683	1351	16	pursuant	pursuant	ADJ
inlawrev-3683	1351	17	to	to	ADP
inlawrev-3683	1351	18	indiana	indiana	PROPN
inlawrev-3683	1351	19	code	code	PROPN
inlawrev-3683	1351	20	section	section	NOUN
inlawrev-3683	1351	21	61	61	NUM
inlawrev-3683	1351	22	.5	.5	NUM
inlawrev-3683	1351	23	-	-	SYM
inlawrev-3683	1351	24	41	41	NUM
inlawrev-3683	1351	25	(	(	PUNCT
inlawrev-3683	1351	26	a	a	NOUN
inlawrev-3683	1351	27	)	)	PUNCT
inlawrev-3683	1351	28	and	and	CCONJ
inlawrev-3683	1351	29	the	the	DET
inlawrev-3683	1351	30	case	case	NOUN
inlawrev-3683	1351	31	was	be	AUX
inlawrev-3683	1351	32	reversed	reverse	VERB
inlawrev-3683	1351	33	and	and	CCONJ
inlawrev-3683	1351	34	remanded	remand	VERB
inlawrev-3683	1351	35	to	to	ADP
inlawrev-3683	1351	36	the	the	DET
inlawrev-3683	1351	37	indiana	indiana	PROPN
inlawrev-3683	1351	38	board	board	PROPN
inlawrev-3683	1351	39	with	with	ADP
inlawrev-3683	1351	40	instructions	instruction	NOUN
inlawrev-3683	1351	41	to	to	PART
inlawrev-3683	1351	42	award	award	VERB
inlawrev-3683	1351	43	meridian	meridian	PROPN
inlawrev-3683	1351	44	's	's	PART
inlawrev-3683	1351	45	buildings	building	NOUN
inlawrev-3683	1351	46	a	a	DET
inlawrev-3683	1351	47	74	74	NUM
inlawrev-3683	1351	48	%	%	NOUN
inlawrev-3683	1351	49	obsolescence	obsolescence	NOUN
inlawrev-3683	1351	50	adjustment	adjustment	NOUN
inlawrev-3683	1351	51	.	.	PUNCT
inlawrev-3683	1352	1	"*^^	"*^^	PRON
inlawrev-3683	1352	2	23	23	NUM
inlawrev-3683	1352	3	.	.	PUNCT
inlawrev-3683	1353	1	muenich	muenich	PROPN
inlawrev-3683	1353	2	v.	v.	CCONJ
inlawrev-3683	1353	3	north	north	NOUN
inlawrev-3683	1354	1	townshipassessor.^^^—the	townshipassessor.^^^—the	DET
inlawrev-3683	1354	2	muenich	muenich	NOUN
inlawrev-3683	1354	3	's	's	PART
inlawrev-3683	1354	4	are	be	AUX
inlawrev-3683	1354	5	the	the	DET
inlawrev-3683	1354	6	owners	owner	NOUN
inlawrev-3683	1354	7	oftwo	oftwo	VERB
inlawrev-3683	1354	8	vacant	vacant	ADJ
inlawrev-3683	1354	9	parcels	parcel	NOUN
inlawrev-3683	1354	10	of	of	ADP
inlawrev-3683	1354	11	land	land	NOUN
inlawrev-3683	1354	12	located	locate	VERB
inlawrev-3683	1354	13	in	in	ADP
inlawrev-3683	1354	14	north	north	PROPN
inlawrev-3683	1354	15	township	township	PROPN
inlawrev-3683	1354	16	,	,	PUNCT
inlawrev-3683	1354	17	lake	lake	PROPN
inlawrev-3683	1354	18	county	county	PROPN
inlawrev-3683	1354	19	,	,	PUNCT
inlawrev-3683	1354	20	indiana	indiana	PROPN
inlawrev-3683	1354	21	.	.	PUNCT
inlawrev-3683	1355	1	the	the	DET
inlawrev-3683	1355	2	land	land	NOUN
inlawrev-3683	1355	3	is	be	AUX
inlawrev-3683	1355	4	primarily	primarily	ADV
inlawrev-3683	1355	5	rented	rent	VERB
inlawrev-3683	1355	6	to	to	ADP
inlawrev-3683	1355	7	local	local	ADJ
inlawrev-3683	1355	8	area	area	NOUN
inlawrev-3683	1355	9	businesses	business	NOUN
inlawrev-3683	1355	10	as	as	ADP
inlawrev-3683	1355	11	parking	parking	NOUN
inlawrev-3683	1355	12	lots	lot	NOUN
inlawrev-3683	1355	13	for	for	ADP
inlawrev-3683	1355	14	the	the	DET
inlawrev-3683	1355	15	business	business	NOUN
inlawrev-3683	1355	16	'	'	PART
inlawrev-3683	1355	17	employees	employee	NOUN
inlawrev-3683	1355	18	.	.	PUNCT
inlawrev-3683	1356	1	for	for	ADP
inlawrev-3683	1356	2	the	the	DET
inlawrev-3683	1356	3	1995	1995	NUM
inlawrev-3683	1356	4	general	general	ADJ
inlawrev-3683	1356	5	reassessment	reassessment	NOUN
inlawrev-3683	1356	6	year	year	NOUN
inlawrev-3683	1356	7	,	,	PUNCT
inlawrev-3683	1356	8	the	the	DET
inlawrev-3683	1356	9	muenich	muenich	NOUN
inlawrev-3683	1356	10	's	's	PART
inlawrev-3683	1356	11	land	land	NOUN
inlawrev-3683	1356	12	was	be	AUX
inlawrev-3683	1356	13	assigned	assign	VERB
inlawrev-3683	1356	14	a	a	DET
inlawrev-3683	1356	15	base	base	NOUN
inlawrev-3683	1356	16	rate	rate	NOUN
inlawrev-3683	1356	17	of$200	of$200	X
inlawrev-3683	1356	18	per	per	ADP
inlawrev-3683	1356	19	front	front	ADJ
inlawrev-3683	1356	20	foot	foot	NOUN
inlawrev-3683	1356	21	on	on	ADP
inlawrev-3683	1356	22	one	one	NUM
inlawrev-3683	1356	23	lot	lot	NOUN
inlawrev-3683	1356	24	and	and	CCONJ
inlawrev-3683	1356	25	$	$	SYM
inlawrev-3683	1356	26	250	250	NUM
inlawrev-3683	1356	27	per	per	ADP
inlawrev-3683	1356	28	front	front	ADJ
inlawrev-3683	1356	29	foot	foot	NOUN
inlawrev-3683	1356	30	on	on	ADP
inlawrev-3683	1356	31	the	the	DET
inlawrev-3683	1356	32	second	second	ADJ
inlawrev-3683	1356	33	lot	lot	NOUN
inlawrev-3683	1356	34	in	in	ADP
inlawrev-3683	1356	35	accordance	accordance	NOUN
inlawrev-3683	1356	36	with	with	ADP
inlawrev-3683	1356	37	the	the	DET
inlawrev-3683	1356	38	lake	lake	PROPN
inlawrev-3683	1356	39	county	county	PROPN
inlawrev-3683	1356	40	land	land	NOUN
inlawrev-3683	1356	41	order	order	NOUN
inlawrev-3683	1356	42	used	use	VERB
inlawrev-3683	1356	43	by	by	ADP
inlawrev-3683	1356	44	local	local	ADJ
inlawrev-3683	1356	45	assessing	assess	VERB
inlawrev-3683	1356	46	officials	official	NOUN
inlawrev-3683	1356	47	.	.	PUNCT
inlawrev-3683	1357	1	"*^^	"*^^	NOUN
inlawrev-3683	1357	2	however	however	ADV
inlawrev-3683	1357	3	,	,	PUNCT
inlawrev-3683	1357	4	the	the	DET
inlawrev-3683	1357	5	lake	lake	PROPN
inlawrev-3683	1357	6	county	county	PROPN
inlawrev-3683	1357	7	land	land	NOUN
inlawrev-3683	1357	8	order	order	NOUN
inlawrev-3683	1357	9	,	,	PUNCT
inlawrev-3683	1357	10	promulgated	promulgate	VERB
inlawrev-3683	1357	11	pursuant	pursuant	ADV
inlawrev-3683	1357	12	to	to	ADP
inlawrev-3683	1357	13	indiana	indiana	PROPN
inlawrev-3683	1357	14	code	code	PROPN
inlawrev-3683	1357	15	section	section	NOUN
inlawrev-3683	1357	16	6	6	NUM
inlawrev-3683	1357	17	-	-	SYM
inlawrev-3683	1357	18	1.1	1.1	NUM
inlawrev-3683	1357	19	-4	-4	NOUN
inlawrev-3683	1357	20	-	-	PUNCT
inlawrev-3683	1357	21	1	1	NUM
inlawrev-3683	1357	22	3.6	3.6	NUM
inlawrev-3683	1357	23	,	,	PUNCT
inlawrev-3683	1357	24	provided	provide	VERB
inlawrev-3683	1357	25	that	that	SCONJ
inlawrev-3683	1357	26	the	the	DET
inlawrev-3683	1357	27	base	base	NOUN
inlawrev-3683	1357	28	rate	rate	NOUN
inlawrev-3683	1357	29	would	would	AUX
inlawrev-3683	1357	30	fall	fall	VERB
inlawrev-3683	1357	31	within	within	ADP
inlawrev-3683	1357	32	the	the	DET
inlawrev-3683	1357	33	range	range	NOUN
inlawrev-3683	1357	34	of	of	ADP
inlawrev-3683	1357	35	$	$	SYM
inlawrev-3683	1357	36	150	150	NUM
inlawrev-3683	1357	37	per	per	ADP
inlawrev-3683	1357	38	front	front	ADJ
inlawrev-3683	1357	39	foot	foot	NOUN
inlawrev-3683	1357	40	to	to	ADP
inlawrev-3683	1357	41	$	$	SYM
inlawrev-3683	1357	42	200	200	NUM
inlawrev-3683	1357	43	per	per	ADP
inlawrev-3683	1357	44	front	front	ADJ
inlawrev-3683	1357	45	foot	foot	NOUN
inlawrev-3683	1357	46	.	.	PUNCT
inlawrev-3683	1357	47	'	'	PUNCT
inlawrev-3683	1358	1	*	*	PUNCT
inlawrev-3683	1358	2	"	"	PUNCT
inlawrev-3683	1358	3	the	the	DET
inlawrev-3683	1358	4	muenichs	muenich	NOUN
inlawrev-3683	1358	5	filed	file	VERB
inlawrev-3683	1358	6	two	two	NUM
inlawrev-3683	1358	7	form	form	NOUN
inlawrev-3683	1358	8	1	1	NUM
inlawrev-3683	1358	9	3	3	NUM
inlawrev-3683	1358	10	1	1	NUM
inlawrev-3683	1358	11	petitions	petition	NOUN
inlawrev-3683	1358	12	for	for	ADP
inlawrev-3683	1358	13	review	review	NOUN
inlawrev-3683	1358	14	of	of	ADP
inlawrev-3683	1358	15	assessment	assessment	NOUN
inlawrev-3683	1358	16	with	with	ADP
inlawrev-3683	1358	17	the	the	DET
inlawrev-3683	1358	18	state	state	NOUN
inlawrev-3683	1358	19	board	board	NOUN
inlawrev-3683	1358	20	challenging	challenge	VERB
inlawrev-3683	1358	21	the	the	DET
inlawrev-3683	1358	22	assigned	assign	VERB
inlawrev-3683	1358	23	base	base	NOUN
inlawrev-3683	1358	24	rates	rate	NOUN
inlawrev-3683	1358	25	.	.	PUNCT
inlawrev-3683	1359	1	after	after	ADP
inlawrev-3683	1359	2	holding	hold	VERB
inlawrev-3683	1359	3	a	a	DET
inlawrev-3683	1359	4	hearing	hearing	NOUN
inlawrev-3683	1359	5	on	on	ADP
inlawrev-3683	1359	6	the	the	DET
inlawrev-3683	1359	7	matter	matter	NOUN
inlawrev-3683	1359	8	,	,	PUNCT
inlawrev-3683	1359	9	the	the	DET
inlawrev-3683	1359	10	state	state	NOUN
inlawrev-3683	1359	11	board	board	NOUN
inlawrev-3683	1359	12	issued	issue	VERB
inlawrev-3683	1359	13	two	two	NUM
inlawrev-3683	1359	14	separate	separate	ADJ
inlawrev-3683	1359	15	final	final	ADJ
inlawrev-3683	1359	16	determinations	determination	NOUN
inlawrev-3683	1359	17	in	in	ADP
inlawrev-3683	1359	18	which	which	PRON
inlawrev-3683	1359	19	it	it	PRON
inlawrev-3683	1359	20	upheld	uphold	VERB
inlawrev-3683	1359	21	the	the	DET
inlawrev-3683	1359	22	assessment	assessment	NOUN
inlawrev-3683	1359	23	on	on	ADP
inlawrev-3683	1359	24	the	the	DET
inlawrev-3683	1359	25	first	first	ADJ
inlawrev-3683	1359	26	lot	lot	NOUN
inlawrev-3683	1359	27	but	but	CCONJ
inlawrev-3683	1359	28	reduced	reduce	VERB
inlawrev-3683	1359	29	the	the	DET
inlawrev-3683	1359	30	assessment	assessment	NOUN
inlawrev-3683	1359	31	on	on	ADP
inlawrev-3683	1359	32	the	the	DET
inlawrev-3683	1359	33	second	second	ADJ
inlawrev-3683	1359	34	lot	lot	NOUN
inlawrev-3683	1359	35	to	to	ADP
inlawrev-3683	1359	36	$	$	SYM
inlawrev-3683	1359	37	200	200	NUM
inlawrev-3683	1359	38	per	per	ADP
inlawrev-3683	1359	39	front	front	ADJ
inlawrev-3683	1359	40	foot	foot	NOUN
inlawrev-3683	1359	41	.	.	PUNCT
inlawrev-3683	1360	1	unhappy	unhappy	ADJ
inlawrev-3683	1360	2	with	with	ADP
inlawrev-3683	1360	3	the	the	DET
inlawrev-3683	1360	4	outcome	outcome	NOUN
inlawrev-3683	1360	5	,	,	PUNCT
inlawrev-3683	1360	6	the	the	DET
inlawrev-3683	1360	7	muenichs	muenich	NOUN
inlawrev-3683	1360	8	filed	file	VERB
inlawrev-3683	1360	9	an	an	DET
inlawrev-3683	1360	10	appeal	appeal	NOUN
inlawrev-3683	1360	11	with	with	ADP
inlawrev-3683	1360	12	the	the	DET
inlawrev-3683	1360	13	tax	tax	NOUN
inlawrev-3683	1360	14	court	court	NOUN
inlawrev-3683	1360	15	on	on	ADP
inlawrev-3683	1360	16	july	july	PROPN
inlawrev-3683	1360	17	3	3	NUM
inlawrev-3683	1360	18	1	1	NUM
inlawrev-3683	1360	19	,	,	PUNCT
inlawrev-3683	1360	20	2002.'*^	2002.'*^	PROPN
inlawrev-3683	1360	21	'	'	PROPN
inlawrev-3683	1360	22	*	*	NOUN
inlawrev-3683	1360	23	in	in	ADP
inlawrev-3683	1360	24	the	the	DET
inlawrev-3683	1360	25	tax	tax	NOUN
inlawrev-3683	1360	26	court	court	NOUN
inlawrev-3683	1360	27	,	,	PUNCT
inlawrev-3683	1360	28	the	the	DET
inlawrev-3683	1360	29	muenichs	muenich	NOUN
inlawrev-3683	1360	30	first	first	ADV
inlawrev-3683	1360	31	asserted	assert	VERB
inlawrev-3683	1360	32	that	that	SCONJ
inlawrev-3683	1360	33	the	the	DET
inlawrev-3683	1360	34	lake	lake	PROPN
inlawrev-3683	1360	35	county	county	PROPN
inlawrev-3683	1360	36	land	land	NOUN
inlawrev-3683	1360	37	order	order	NOUN
inlawrev-3683	1360	38	was	be	AUX
inlawrev-3683	1360	39	invalid	invalid	ADJ
inlawrev-3683	1360	40	on	on	ADP
inlawrev-3683	1360	41	its	its	PRON
inlawrev-3683	1360	42	face	face	NOUN
inlawrev-3683	1360	43	because	because	SCONJ
inlawrev-3683	1360	44	the	the	DET
inlawrev-3683	1360	45	land	land	NOUN
inlawrev-3683	1360	46	order	order	NOUN
inlawrev-3683	1360	47	itself	itself	PRON
inlawrev-3683	1360	48	failed	fail	VERB
inlawrev-3683	1360	49	to	to	PART
inlawrev-3683	1360	50	list	list	VERB
inlawrev-3683	1360	51	the	the	DET
inlawrev-3683	1360	52	classification	classification	NOUN
inlawrev-3683	1360	53	factors	factor	NOUN
inlawrev-3683	1360	54	for	for	ADP
inlawrev-3683	1360	55	improvements	improvement	NOUN
inlawrev-3683	1360	56	specifically	specifically	ADV
inlawrev-3683	1360	57	listed	list	VERB
inlawrev-3683	1360	58	in	in	ADP
inlawrev-3683	1360	59	indiana	indiana	PROPN
inlawrev-3683	1360	60	code	code	PROPN
inlawrev-3683	1360	61	section	section	NOUN
inlawrev-3683	1360	62	6	6	NUM
inlawrev-3683	1360	63	-	-	SYM
inlawrev-3683	1360	64	1.1	1.1	NUM
inlawrev-3683	1360	65	-	-	SYM
inlawrev-3683	1360	66	31	31	NUM
inlawrev-3683	1360	67	-6(a	-6(a	NOUN
inlawrev-3683	1360	68	)	)	PUNCT
inlawrev-3683	1360	69	.	.	PUNCT
inlawrev-3683	1361	1	the	the	DET
inlawrev-3683	1361	2	tax	tax	NOUN
inlawrev-3683	1361	3	court	court	NOUN
inlawrev-3683	1361	4	disagreed	disagree	VERB
inlawrev-3683	1361	5	and	and	CCONJ
inlawrev-3683	1361	6	deferred	defer	VERB
inlawrev-3683	1361	7	to	to	ADP
inlawrev-3683	1361	8	the	the	DET
inlawrev-3683	1361	9	indiana	indiana	PROPN
inlawrev-3683	1361	10	supreme	supreme	PROPN
inlawrev-3683	1361	11	courts	courts	PROPN
inlawrev-3683	1361	12	ruling	rule	VERB
inlawrev-3683	1361	13	in	in	ADP
inlawrev-3683	1361	14	state	state	NOUN
inlawrev-3683	1361	15	board	board	NOUN
inlawrev-3683	1361	16	of	of	ADP
inlawrev-3683	1361	17	tax	tax	NOUN
inlawrev-3683	1361	18	commissioners	commissioner	NOUN
inlawrev-3683	1361	19	v.	v.	ADP
inlawrev-3683	1361	20	indianapolis	indianapolis	PROPN
inlawrev-3683	1361	21	racquet	racquet	PROPN
inlawrev-3683	1361	22	club	club	NOUN
inlawrev-3683	1361	23	,	,	PUNCT
inlawrev-3683	1361	24	inc^^^	inc^^^	PROPN
inlawrev-3683	1361	25	the	the	DET
inlawrev-3683	1361	26	tax	tax	NOUN
inlawrev-3683	1361	27	court	court	NOUN
inlawrev-3683	1361	28	determined	determine	VERB
inlawrev-3683	1361	29	that	that	SCONJ
inlawrev-3683	1361	30	,	,	PUNCT
inlawrev-3683	1361	31	in	in	ADP
inlawrev-3683	1361	32	indianapolis	indianapolis	PROPN
inlawrev-3683	1361	33	racquet	racquet	VERB
inlawrev-3683	1361	34	club	club	NOUN
inlawrev-3683	1361	35	,	,	PUNCT
inlawrev-3683	1361	36	the	the	DET
inlawrev-3683	1361	37	supreme	supreme	PROPN
inlawrev-3683	1361	38	court	court	PROPN
inlawrev-3683	1361	39	did	do	AUX
inlawrev-3683	1361	40	not	not	PART
inlawrev-3683	1361	41	require	require	VERB
inlawrev-3683	1361	42	land	land	NOUN
inlawrev-3683	1361	43	orders	order	NOUN
inlawrev-3683	1361	44	issued	issue	VERB
inlawrev-3683	1361	45	pursuant	pursuant	ADJ
inlawrev-3683	1361	46	to	to	ADP
inlawrev-3683	1361	47	indiana	indiana	PROPN
inlawrev-3683	1361	48	code	code	PROPN
inlawrev-3683	1361	49	section	section	NOUN
inlawrev-3683	1361	50	6	6	NUM
inlawrev-3683	1361	51	-	-	SYM
inlawrev-3683	1361	52	1.1	1.1	NUM
inlawrev-3683	1361	53	-	-	PUNCT
inlawrev-3683	1361	54	31	31	NUM
inlawrev-3683	1361	55	-	-	SYM
inlawrev-3683	1361	56	6	6	NUM
inlawrev-3683	1361	57	to	to	PART
inlawrev-3683	1361	58	contain	contain	VERB
inlawrev-3683	1361	59	specifically	specifically	ADV
inlawrev-3683	1361	60	the	the	DET
inlawrev-3683	1361	61	factors	factor	NOUN
inlawrev-3683	1361	62	listed	list	VERB
inlawrev-3683	1361	63	in	in	ADP
inlawrev-3683	1361	64	indiana	indiana	PROPN
inlawrev-3683	1361	65	code	code	PROPN
inlawrev-3683	1361	66	section	section	NOUN
inlawrev-3683	1361	67	6	6	NUM
inlawrev-3683	1361	68	-	-	PUNCT
inlawrev-3683	1361	69	l.l-31	l.l-31	PRON
inlawrev-3683	1361	70	-	-	PUNCT
inlawrev-3683	1361	71	6(a).'*^^	6(a).'*^^	NUM
inlawrev-3683	1361	72	instead	instead	ADV
inlawrev-3683	1361	73	,	,	PUNCT
inlawrev-3683	1361	74	the	the	DET
inlawrev-3683	1361	75	tax	tax	NOUN
inlawrev-3683	1361	76	court	court	NOUN
inlawrev-3683	1361	77	determined	determine	VERB
inlawrev-3683	1361	78	that	that	SCONJ
inlawrev-3683	1361	79	the	the	DET
inlawrev-3683	1361	80	supreme	supreme	PROPN
inlawrev-3683	1361	81	court	court	PROPN
inlawrev-3683	1361	82	ruled	rule	VERB
inlawrev-3683	1361	83	in	in	ADP
inlawrev-3683	1361	84	favor	favor	NOUN
inlawrev-3683	1361	85	of	of	ADP
inlawrev-3683	1361	86	allowing	allow	VERB
inlawrev-3683	1361	87	the	the	DET
inlawrev-3683	1361	88	use	use	NOUN
inlawrev-3683	1361	89	of	of	ADP
inlawrev-3683	1361	90	actual	actual	ADJ
inlawrev-3683	1361	91	market	market	NOUN
inlawrev-3683	1361	92	sales	sale	NOUN
inlawrev-3683	1361	93	data	datum	NOUN
inlawrev-3683	1361	94	in	in	ADP
inlawrev-3683	1361	95	lieu	lieu	PROPN
inlawrev-3683	1361	96	ofthose	ofthose	ADJ
inlawrev-3683	1361	97	factors	factor	NOUN
inlawrev-3683	1361	98	contained	contain	VERB
inlawrev-3683	1361	99	in	in	ADP
inlawrev-3683	1361	100	indiana	indiana	PROPN
inlawrev-3683	1361	101	code	code	PROPN
inlawrev-3683	1361	102	section	section	NOUN
inlawrev-3683	1361	103	6	6	NUM
inlawrev-3683	1361	104	-	-	SYM
inlawrev-3683	1361	105	1.131	1.131	NUM
inlawrev-3683	1361	106	-	-	PUNCT
inlawrev-3683	1361	107	6(a).'*^^	6(a).'*^^	NUM
inlawrev-3683	1361	108	consequently	consequently	ADV
inlawrev-3683	1361	109	,	,	PUNCT
inlawrev-3683	1361	110	the	the	DET
inlawrev-3683	1361	111	tax	tax	NOUN
inlawrev-3683	1361	112	court	court	NOUN
inlawrev-3683	1361	113	affirmed	affirm	VERB
inlawrev-3683	1361	114	the	the	DET
inlawrev-3683	1361	115	indiana	indiana	PROPN
inlawrev-3683	1361	116	board	board	PROPN
inlawrev-3683	1361	117	's	's	PART
inlawrev-3683	1361	118	final	final	ADJ
inlawrev-3683	1361	119	determination	determination	NOUN
inlawrev-3683	1361	120	as	as	ADP
inlawrev-3683	1361	121	being	be	AUX
inlawrev-3683	1361	122	in	in	ADP
inlawrev-3683	1361	123	accordance	accordance	NOUN
inlawrev-3683	1361	124	with	with	ADP
inlawrev-3683	1361	125	law	law	NOUN
inlawrev-3683	1361	126	.	.	PUNCT
inlawrev-3683	1362	1	"*^^	"*^^	NOUN
inlawrev-3683	1362	2	next	next	ADV
inlawrev-3683	1362	3	,	,	PUNCT
inlawrev-3683	1362	4	the	the	DET
inlawrev-3683	1362	5	muenichs	muenich	NOUN
inlawrev-3683	1362	6	argued	argue	VERB
inlawrev-3683	1362	7	that	that	SCONJ
inlawrev-3683	1362	8	,	,	PUNCT
inlawrev-3683	1362	9	because	because	SCONJ
inlawrev-3683	1362	10	the	the	DET
inlawrev-3683	1362	11	assessed	assessed	ADJ
inlawrev-3683	1362	12	value	value	NOUN
inlawrev-3683	1362	13	of	of	ADP
inlawrev-3683	1362	14	their	their	PRON
inlawrev-3683	1362	15	lots	lot	NOUN
inlawrev-3683	1362	16	exceeds	exceed	VERB
inlawrev-3683	1362	17	the	the	DET
inlawrev-3683	1362	18	fair	fair	ADJ
inlawrev-3683	1362	19	market	market	NOUN
inlawrev-3683	1362	20	value	value	NOUN
inlawrev-3683	1362	21	ofthe	ofthe	NOUN
inlawrev-3683	1362	22	lots	lot	NOUN
inlawrev-3683	1362	23	,	,	PUNCT
inlawrev-3683	1362	24	the	the	DET
inlawrev-3683	1362	25	lake	lake	PROPN
inlawrev-3683	1362	26	county	county	PROPN
inlawrev-3683	1362	27	land	land	NOUN
inlawrev-3683	1362	28	order	order	NOUN
inlawrev-3683	1362	29	is	be	AUX
inlawrev-3683	1362	30	invalid	invalid	ADJ
inlawrev-3683	1362	31	in	in	ADP
inlawrev-3683	1362	32	its	its	PRON
inlawrev-3683	1362	33	application	application	NOUN
inlawrev-3683	1362	34	.	.	PUNCT
inlawrev-3683	1363	1	"*^^	"*^^	NOUN
inlawrev-3683	1363	2	however	however	ADV
inlawrev-3683	1363	3	,	,	PUNCT
inlawrev-3683	1363	4	the	the	DET
inlawrev-3683	1363	5	tax	tax	NOUN
inlawrev-3683	1363	6	court	court	NOUN
inlawrev-3683	1363	7	again	again	ADV
inlawrev-3683	1363	8	deferred	defer	VERB
inlawrev-3683	1363	9	to	to	ADP
inlawrev-3683	1363	10	the	the	DET
inlawrev-3683	1363	11	supreme	supreme	PROPN
inlawrev-3683	1363	12	court	court	PROPN
inlawrev-3683	1363	13	's	's	PART
inlawrev-3683	1363	14	ruling	rule	VERB
inlawrev-3683	1363	15	decision	decision	NOUN
inlawrev-3683	1363	16	in	in	ADP
inlawrev-3683	1363	17	state	state	NOUN
inlawrev-3683	1363	18	board	board	NOUN
inlawrev-3683	1363	19	450	450	NUM
inlawrev-3683	1363	20	.	.	PUNCT
inlawrev-3683	1364	1	i	i	PRON
inlawrev-3683	1364	2	d	d	PROPN
inlawrev-3683	1364	3	45	45	NUM
inlawrev-3683	1364	4	1	1	NUM
inlawrev-3683	1364	5	.	.	PUNCT
inlawrev-3683	1365	1	801	801	NUM
inlawrev-3683	1365	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1365	3	783	783	NUM
inlawrev-3683	1365	4	(	(	PUNCT
inlawrev-3683	1365	5	ind	ind	NOUN
inlawrev-3683	1365	6	.	.	PUNCT
inlawrev-3683	1366	1	tax	tax	PROPN
inlawrev-3683	1366	2	ct	ct	PROPN
inlawrev-3683	1366	3	.	.	PROPN
inlawrev-3683	1366	4	2003	2003	NUM
inlawrev-3683	1366	5	)	)	PUNCT
inlawrev-3683	1366	6	.	.	PUNCT
inlawrev-3683	1367	1	452	452	NUM
inlawrev-3683	1367	2	.	.	PUNCT
inlawrev-3683	1368	1	i	i	PRON
inlawrev-3683	1368	2	d	d	PROPN
inlawrev-3683	1368	3	at	at	ADP
inlawrev-3683	1368	4	784	784	NUM
inlawrev-3683	1368	5	.	.	PUNCT
inlawrev-3683	1369	1	453	453	NUM
inlawrev-3683	1369	2	.	.	PUNCT
inlawrev-3683	1370	1	i	i	PROPN
inlawrev-3683	1370	2	d	d	PROPN
inlawrev-3683	1370	3	454	454	NUM
inlawrev-3683	1370	4	.	.	PUNCT
inlawrev-3683	1371	1	i	i	PRON
inlawrev-3683	1371	2	d	d	PROPN
inlawrev-3683	1371	3	455	455	NUM
inlawrev-3683	1371	4	.	.	PUNCT
inlawrev-3683	1372	1	743	743	NUM
inlawrev-3683	1372	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1372	3	247	247	NUM
inlawrev-3683	1372	4	(	(	PUNCT
inlawrev-3683	1372	5	ind	ind	NOUN
inlawrev-3683	1372	6	.	.	PUNCT
inlawrev-3683	1372	7	2001	2001	NUM
inlawrev-3683	1372	8	)	)	PUNCT
inlawrev-3683	1372	9	.	.	PUNCT
inlawrev-3683	1373	1	456	456	X
inlawrev-3683	1373	2	.	.	PUNCT
inlawrev-3683	1374	1	muenich	muenich	PROPN
inlawrev-3683	1374	2	,	,	PUNCT
inlawrev-3683	1374	3	801	801	NUM
inlawrev-3683	1374	4	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1374	5	at	at	ADP
inlawrev-3683	1374	6	786	786	NUM
inlawrev-3683	1374	7	,	,	PUNCT
inlawrev-3683	1374	8	(	(	PUNCT
inlawrev-3683	1374	9	quoting	quote	VERB
inlawrev-3683	1374	10	indianapolis	indianapolis	PROPN
inlawrev-3683	1374	11	racquet	racquet	VERB
inlawrev-3683	1374	12	club	club	NOUN
inlawrev-3683	1374	13	,	,	PUNCT
inlawrev-3683	1374	14	743	743	NUM
inlawrev-3683	1374	15	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1374	16	at	at	ADP
inlawrev-3683	1374	17	25	25	NUM
inlawrev-3683	1374	18	1	1	NUM
inlawrev-3683	1374	19	)	)	PUNCT
inlawrev-3683	1374	20	.	.	PUNCT
inlawrev-3683	1375	1	457	457	NUM
inlawrev-3683	1375	2	.	.	PUNCT
inlawrev-3683	1376	1	i	i	PRON
inlawrev-3683	1376	2	d	d	PROPN
inlawrev-3683	1376	3	458	458	NUM
inlawrev-3683	1376	4	.	.	PUNCT
inlawrev-3683	1377	1	i	i	PRON
inlawrev-3683	1377	2	d	d	PROPN
inlawrev-3683	1377	3	459	459	NUM
inlawrev-3683	1377	4	.	.	PUNCT
inlawrev-3683	1378	1	i	i	PRON
inlawrev-3683	1378	2	d	d	PROPN
inlawrev-3683	1378	3	1390	1390	NUM
inlawrev-3683	1378	4	indiana	indiana	PROPN
inlawrev-3683	1378	5	law	law	PROPN
inlawrev-3683	1378	6	review	review	NOUN
inlawrev-3683	1378	7	[	[	X
inlawrev-3683	1378	8	vol	vol	NOUN
inlawrev-3683	1378	9	.	.	PUNCT
inlawrev-3683	1379	1	37:1343	37:1343	PROPN
inlawrev-3683	1379	2	oftax	oftax	NOUN
inlawrev-3683	1379	3	commissioners	commissioner	NOUN
inlawrev-3683	1379	4	v.	v.	ADP
inlawrev-3683	1379	5	town	town	PROPN
inlawrev-3683	1379	6	ofst	ofst	PROPN
inlawrev-3683	1379	7	.	.	PUNCT
inlawrev-3683	1380	1	john.^^^	john.^^^	PROPN
inlawrev-3683	1380	2	although	although	SCONJ
inlawrev-3683	1380	3	the	the	DET
inlawrev-3683	1380	4	tax	tax	NOUN
inlawrev-3683	1380	5	court	court	NOUN
inlawrev-3683	1380	6	determined	determine	VERB
inlawrev-3683	1380	7	that	that	SCONJ
inlawrev-3683	1380	8	the	the	DET
inlawrev-3683	1380	9	1	1	NUM
inlawrev-3683	1380	10	995	995	NUM
inlawrev-3683	1380	11	assessment	assessment	NOUN
inlawrev-3683	1380	12	regulations	regulation	NOUN
inlawrev-3683	1380	13	provided	provide	VERB
inlawrev-3683	1380	14	for	for	ADP
inlawrev-3683	1380	15	the	the	DET
inlawrev-3683	1380	16	"	"	PUNCT
inlawrev-3683	1380	17	true	true	ADJ
inlawrev-3683	1380	18	tax	tax	NOUN
inlawrev-3683	1380	19	value	value	NOUN
inlawrev-3683	1380	20	"	"	PUNCT
inlawrev-3683	1380	21	of	of	ADP
inlawrev-3683	1380	22	nonagricultural	nonagricultural	ADJ
inlawrev-3683	1380	23	land	land	NOUN
inlawrev-3683	1380	24	to	to	PART
inlawrev-3683	1380	25	be	be	AUX
inlawrev-3683	1380	26	its	its	PRON
inlawrev-3683	1380	27	fair	fair	ADJ
inlawrev-3683	1380	28	market	market	NOUN
inlawrev-3683	1380	29	value	value	NOUN
inlawrev-3683	1380	30	pursuant	pursuant	ADJ
inlawrev-3683	1380	31	to	to	ADP
inlawrev-3683	1380	32	town	town	NOUN
inlawrev-3683	1380	33	ofst	ofst	NOUN
inlawrev-3683	1380	34	.	.	PUNCT
inlawrev-3683	1381	1	john	john	PROPN
inlawrev-3683	1381	2	//^^	//^^	PROPN
inlawrev-3683	1382	1	it	it	PRON
inlawrev-3683	1382	2	nevertheless	nevertheless	ADV
inlawrev-3683	1382	3	,	,	PUNCT
inlawrev-3683	1382	4	had	have	VERB
inlawrev-3683	1382	5	to	to	PART
inlawrev-3683	1382	6	defer	defer	VERB
inlawrev-3683	1382	7	to	to	ADP
inlawrev-3683	1382	8	the	the	DET
inlawrev-3683	1382	9	supreme	supreme	PROPN
inlawrev-3683	1382	10	court	court	PROPN
inlawrev-3683	1382	11	's	's	PART
inlawrev-3683	1382	12	judgment	judgment	NOUN
inlawrev-3683	1382	13	in	in	ADP
inlawrev-3683	1382	14	town	town	NOUN
inlawrev-3683	1382	15	ofst	ofst	NOUN
inlawrev-3683	1382	16	.	.	PUNCT
inlawrev-3683	1383	1	john	john	PROPN
inlawrev-3683	1383	2	11,*^^	11,*^^	PROPN
inlawrev-3683	1383	3	which	which	PRON
inlawrev-3683	1383	4	held	hold	VERB
inlawrev-3683	1383	5	that	that	SCONJ
inlawrev-3683	1383	6	individual	individual	ADJ
inlawrev-3683	1383	7	taxpayers	taxpayer	NOUN
inlawrev-3683	1383	8	are	be	AUX
inlawrev-3683	1383	9	not	not	PART
inlawrev-3683	1383	10	substantively	substantively	ADV
inlawrev-3683	1383	11	entitled	entitle	VERB
inlawrev-3683	1383	12	to	to	ADP
inlawrev-3683	1383	13	individual	individual	ADJ
inlawrev-3683	1383	14	assessments	assessment	NOUN
inlawrev-3683	1383	15	or	or	CCONJ
inlawrev-3683	1383	16	consideration	consideration	NOUN
inlawrev-3683	1383	17	of	of	ADP
inlawrev-3683	1383	18	independent	independent	ADJ
inlawrev-3683	1383	19	property	property	NOUN
inlawrev-3683	1383	20	wealth	wealth	NOUN
inlawrev-3683	1383	21	as	as	ADP
inlawrev-3683	1383	22	evidence	evidence	NOUN
inlawrev-3683	1383	23	in	in	ADP
inlawrev-3683	1383	24	their	their	PRON
inlawrev-3683	1383	25	individual	individual	ADJ
inlawrev-3683	1383	26	tax	tax	NOUN
inlawrev-3683	1383	27	appeals/	appeals/	NUM
inlawrev-3683	1383	28	"	"	PUNCT
inlawrev-3683	1383	29	thus	thus	ADV
inlawrev-3683	1383	30	,	,	PUNCT
inlawrev-3683	1383	31	the	the	DET
inlawrev-3683	1383	32	tax	tax	NOUN
inlawrev-3683	1383	33	court	court	NOUN
inlawrev-3683	1383	34	determined	determine	VERB
inlawrev-3683	1383	35	that	that	SCONJ
inlawrev-3683	1383	36	the	the	DET
inlawrev-3683	1383	37	muenichs	muenich	NOUN
inlawrev-3683	1383	38	could	could	AUX
inlawrev-3683	1383	39	not	not	PART
inlawrev-3683	1383	40	rely	rely	VERB
inlawrev-3683	1383	41	on	on	ADP
inlawrev-3683	1383	42	their	their	PRON
inlawrev-3683	1383	43	independent	independent	ADJ
inlawrev-3683	1383	44	appraisals	appraisal	NOUN
inlawrev-3683	1383	45	in	in	ADP
inlawrev-3683	1383	46	order	order	NOUN
inlawrev-3683	1383	47	to	to	PART
inlawrev-3683	1383	48	show	show	VERB
inlawrev-3683	1383	49	that	that	SCONJ
inlawrev-3683	1383	50	the	the	DET
inlawrev-3683	1383	51	fair	fair	ADJ
inlawrev-3683	1383	52	market	market	NOUN
inlawrev-3683	1383	53	value	value	NOUN
inlawrev-3683	1383	54	oftheir	oftheir	ADJ
inlawrev-3683	1383	55	property	property	NOUN
inlawrev-3683	1383	56	was	be	AUX
inlawrev-3683	1383	57	less	less	ADJ
inlawrev-3683	1383	58	than	than	ADP
inlawrev-3683	1383	59	the	the	DET
inlawrev-3683	1383	60	assessed	assessed	ADJ
inlawrev-3683	1383	61	value	value	NOUN
inlawrev-3683	1383	62	.	.	PUNCT
inlawrev-3683	1384	1	'*^	'*^	NOUN
inlawrev-3683	1384	2	'	'	VERB
inlawrev-3683	1384	3	*	*	PUNCT
inlawrev-3683	1384	4	in	in	ADP
inlawrev-3683	1384	5	the	the	DET
inlawrev-3683	1384	6	alternative	alternative	NOUN
inlawrev-3683	1384	7	,	,	PUNCT
inlawrev-3683	1384	8	the	the	DET
inlawrev-3683	1384	9	tax	tax	NOUN
inlawrev-3683	1384	10	court	court	NOUN
inlawrev-3683	1384	11	determined	determine	VERB
inlawrev-3683	1384	12	that	that	SCONJ
inlawrev-3683	1384	13	the	the	DET
inlawrev-3683	1384	14	muenichs	muenich	NOUN
inlawrev-3683	1384	15	should	should	AUX
inlawrev-3683	1384	16	have	have	AUX
inlawrev-3683	1384	17	appealed	appeal	VERB
inlawrev-3683	1384	18	the	the	DET
inlawrev-3683	1384	19	land	land	NOUN
inlawrev-3683	1384	20	order	order	NOUN
inlawrev-3683	1384	21	directly	directly	ADV
inlawrev-3683	1384	22	by	by	ADP
inlawrev-3683	1384	23	a	a	DET
inlawrev-3683	1384	24	showing	showing	NOUN
inlawrev-3683	1384	25	that	that	SCONJ
inlawrev-3683	1384	26	"	"	PUNCT
inlawrev-3683	1384	27	(	(	PUNCT
inlawrev-3683	1384	28	1	1	NUM
inlawrev-3683	1384	29	)	)	PUNCT
inlawrev-3683	1384	30	comparable	comparable	ADJ
inlawrev-3683	1384	31	properties	property	NOUN
inlawrev-3683	1384	32	were	be	AUX
inlawrev-3683	1384	33	assessed	assess	VERB
inlawrev-3683	1384	34	and	and	CCONJ
inlawrev-3683	1384	35	taxed	tax	VERB
inlawrev-3683	1384	36	differently	differently	ADV
inlawrev-3683	1384	37	than	than	ADP
inlawrev-3683	1384	38	their	their	PRON
inlawrev-3683	1384	39	own	own	ADJ
inlawrev-3683	1384	40	under	under	ADP
inlawrev-3683	1384	41	the	the	DET
inlawrev-3683	1384	42	land	land	NOUN
inlawrev-3683	1384	43	order	order	NOUN
inlawrev-3683	1384	44	or	or	CCONJ
inlawrev-3683	1384	45	(	(	PUNCT
inlawrev-3683	1384	46	2	2	X
inlawrev-3683	1384	47	)	)	PUNCT
inlawrev-3683	1384	48	their	their	PRON
inlawrev-3683	1384	49	land	land	NOUN
inlawrev-3683	1384	50	was	be	AUX
inlawrev-3683	1384	51	improperly	improperly	ADV
inlawrev-3683	1384	52	assessed	assess	VERB
inlawrev-3683	1384	53	under	under	ADP
inlawrev-3683	1384	54	the	the	DET
inlawrev-3683	1384	55	wrong	wrong	ADJ
inlawrev-3683	1384	56	section	section	NOUN
inlawrev-3683	1384	57	of	of	ADP
inlawrev-3683	1384	58	the	the	DET
inlawrev-3683	1384	59	land	land	NOUN
inlawrev-3683	1384	60	order	order	NOUN
inlawrev-3683	1384	61	.	.	PUNCT
inlawrev-3683	1385	1	'"*^^	'"*^^	PROPN
inlawrev-3683	1385	2	because	because	SCONJ
inlawrev-3683	1385	3	the	the	DET
inlawrev-3683	1385	4	administrative	administrative	ADJ
inlawrev-3683	1385	5	record	record	NOUN
inlawrev-3683	1385	6	was	be	AUX
inlawrev-3683	1385	7	devoid	devoid	ADJ
inlawrev-3683	1385	8	of	of	ADP
inlawrev-3683	1385	9	such	such	ADJ
inlawrev-3683	1385	10	evidence	evidence	NOUN
inlawrev-3683	1385	11	,	,	PUNCT
inlawrev-3683	1385	12	the	the	DET
inlawrev-3683	1385	13	tax	tax	NOUN
inlawrev-3683	1385	14	court	court	NOUN
inlawrev-3683	1385	15	held	hold	VERB
inlawrev-3683	1385	16	that	that	SCONJ
inlawrev-3683	1385	17	the	the	DET
inlawrev-3683	1385	18	muenichs	muenich	NOUN
inlawrev-3683	1385	19	did	do	AUX
inlawrev-3683	1385	20	not	not	PART
inlawrev-3683	1385	21	make	make	VERB
inlawrev-3683	1385	22	a	a	DET
inlawrev-3683	1385	23	prime	prime	ADJ
inlawrev-3683	1385	24	facie	facie	NOUN
inlawrev-3683	1385	25	showing	show	VERB
inlawrev-3683	1385	26	that	that	SCONJ
inlawrev-3683	1385	27	the	the	DET
inlawrev-3683	1385	28	assessed	assessed	ADJ
inlawrev-3683	1385	29	value	value	NOUN
inlawrev-3683	1385	30	of	of	ADP
inlawrev-3683	1385	31	their	their	PRON
inlawrev-3683	1385	32	land	land	NOUN
inlawrev-3683	1385	33	was	be	AUX
inlawrev-3683	1385	34	unsupported	unsupported	ADJ
inlawrev-3683	1385	35	by	by	ADP
inlawrev-3683	1385	36	substantial	substantial	ADJ
inlawrev-3683	1385	37	evidence	evidence	NOUN
inlawrev-3683	1385	38	.	.	PUNCT
inlawrev-3683	1386	1	"^^^	"^^^	PUNCT
inlawrev-3683	1387	1	c.	c.	PROPN
inlawrev-3683	1387	2	indiana	indiana	PROPN
inlawrev-3683	1387	3	property	property	NOUN
inlawrev-3683	1387	4	taxes	taxis	NOUN
inlawrev-3683	1387	5	—	—	PUNCT
inlawrev-3683	1387	6	tangible	tangible	ADJ
inlawrev-3683	1387	7	personal	personal	ADJ
inlawrev-3683	1387	8	property	property	NOUN
inlawrev-3683	1387	9	tax	tax	NOUN
inlawrev-3683	1387	10	1	1	NUM
inlawrev-3683	1387	11	.	.	PUNCT
inlawrev-3683	1387	12	quaker	quaker	PROPN
inlawrev-3683	1387	13	oats	oats	PROPN
inlawrev-3683	1387	14	co.	co.	PROPN
inlawrev-3683	1388	1	v.	v.	ADP
inlawrev-3683	1388	2	department	department	PROPN
inlawrev-3683	1388	3	of	of	ADP
inlawrev-3683	1388	4	local	local	ADJ
inlawrev-3683	1388	5	government	government	NOUN
inlawrev-3683	1388	6	finance	finance	NOUN
inlawrev-3683	1388	7	.	.	PUNCT
inlawrev-3683	1389	1	*	*	PUNCT
inlawrev-3683	1389	2	^^	^^	NUM
inlawrev-3683	1389	3	—	—	PUNCT
inlawrev-3683	1389	4	quaker	quaker	NOUN
inlawrev-3683	1389	5	oats	oats	NOUN
inlawrev-3683	1389	6	is	be	AUX
inlawrev-3683	1389	7	a	a	DET
inlawrev-3683	1389	8	new	new	PROPN
inlawrev-3683	1389	9	jersey	jersey	PROPN
inlawrev-3683	1389	10	corporation	corporation	NOUN
inlawrev-3683	1389	11	with	with	ADP
inlawrev-3683	1389	12	its	its	PRON
inlawrev-3683	1389	13	principal	principal	NOUN
inlawrev-3683	1389	14	placed	place	VERB
inlawrev-3683	1389	15	ofbusiness	ofbusiness	NOUN
inlawrev-3683	1389	16	in	in	ADP
inlawrev-3683	1389	17	chicago	chicago	PROPN
inlawrev-3683	1389	18	,	,	PUNCT
inlawrev-3683	1389	19	illinois	illinois	PROPN
inlawrev-3683	1389	20	.	.	PROPN
inlawrev-3683	1390	1	for	for	ADP
inlawrev-3683	1390	2	the	the	DET
inlawrev-3683	1390	3	1999	1999	NUM
inlawrev-3683	1390	4	tax	tax	NOUN
inlawrev-3683	1390	5	year	year	NOUN
inlawrev-3683	1390	6	,	,	PUNCT
inlawrev-3683	1390	7	quaker	quaker	NOUN
inlawrev-3683	1390	8	oats	oat	NOUN
inlawrev-3683	1390	9	owned	own	VERB
inlawrev-3683	1390	10	personal	personal	ADJ
inlawrev-3683	1390	11	property	property	NOUN
inlawrev-3683	1390	12	(	(	PUNCT
inlawrev-3683	1390	13	inventory	inventory	NOUN
inlawrev-3683	1390	14	)	)	PUNCT
inlawrev-3683	1390	15	that	that	PRON
inlawrev-3683	1390	16	was	be	AUX
inlawrev-3683	1390	17	stored	store	VERB
inlawrev-3683	1390	18	in	in	ADP
inlawrev-3683	1390	19	a	a	DET
inlawrev-3683	1390	20	warehouse	warehouse	NOUN
inlawrev-3683	1390	21	in	in	ADP
inlawrev-3683	1390	22	wayne	wayne	PROPN
inlawrev-3683	1390	23	township	township	PROPN
inlawrev-3683	1390	24	,	,	PUNCT
inlawrev-3683	1390	25	marion	marion	PROPN
inlawrev-3683	1390	26	county	county	PROPN
inlawrev-3683	1390	27	,	,	PUNCT
inlawrev-3683	1390	28	indiana	indiana	PROPN
inlawrev-3683	1390	29	.	.	PUNCT
inlawrev-3683	1391	1	on	on	ADP
inlawrev-3683	1391	2	april	april	PROPN
inlawrev-3683	1391	3	27	27	NUM
inlawrev-3683	1391	4	,	,	PUNCT
inlawrev-3683	1391	5	1999	1999	NUM
inlawrev-3683	1391	6	,	,	PUNCT
inlawrev-3683	1391	7	quaker	quaker	NOUN
inlawrev-3683	1391	8	oats	oats	NOUN
inlawrev-3683	1391	9	filed	file	VERB
inlawrev-3683	1391	10	for	for	ADP
inlawrev-3683	1391	11	an	an	DET
inlawrev-3683	1391	12	extension	extension	NOUN
inlawrev-3683	1391	13	of	of	ADP
inlawrev-3683	1391	14	time	time	NOUN
inlawrev-3683	1391	15	to	to	PART
inlawrev-3683	1391	16	file	file	VERB
inlawrev-3683	1391	17	form	form	NOUN
inlawrev-3683	1391	18	103	103	NUM
inlawrev-3683	1391	19	,	,	PUNCT
inlawrev-3683	1391	20	which	which	PRON
inlawrev-3683	1391	21	was	be	AUX
inlawrev-3683	1391	22	due	due	ADJ
inlawrev-3683	1391	23	on	on	ADP
inlawrev-3683	1391	24	may	may	PROPN
inlawrev-3683	1391	25	15	15	NUM
inlawrev-3683	1391	26	,	,	PUNCT
inlawrev-3683	1391	27	1999.'*^^	1999.'*^^	NUM
inlawrev-3683	1391	28	the	the	DET
inlawrev-3683	1391	29	marion	marion	PROPN
inlawrev-3683	1391	30	county	county	NOUN
inlawrev-3683	1391	31	assessor	assessor	NOUN
inlawrev-3683	1391	32	granted	grant	VERB
inlawrev-3683	1391	33	quaker	quaker	NOUN
inlawrev-3683	1391	34	oats	oat	NOUN
inlawrev-3683	1391	35	a	a	DET
inlawrev-3683	1391	36	thirty	thirty	NUM
inlawrev-3683	1391	37	-	-	PUNCT
inlawrev-3683	1391	38	day	day	NOUN
inlawrev-3683	1391	39	extension	extension	NOUN
inlawrev-3683	1391	40	,	,	PUNCT
inlawrev-3683	1391	41	however	however	ADV
inlawrev-3683	1391	42	,	,	PUNCT
inlawrev-3683	1391	43	the	the	DET
inlawrev-3683	1391	44	extension	extension	NOUN
inlawrev-3683	1391	45	stated	state	VERB
inlawrev-3683	1391	46	that	that	SCONJ
inlawrev-3683	1391	47	the	the	DET
inlawrev-3683	1391	48	"	"	PUNCT
inlawrev-3683	1391	49	extension	extension	NOUN
inlawrev-3683	1391	50	granted	grant	VERB
inlawrev-3683	1391	51	until	until	ADP
inlawrev-3683	1391	52	jun[e	jun[e	NOUN
inlawrev-3683	1391	53	]	]	X
inlawrev-3683	1391	54	14	14	NUM
inlawrev-3683	1391	55	,	,	PUNCT
inlawrev-3683	1391	56	1999	1999	NUM
inlawrev-3683	1391	57	.	.	PUNCT
inlawrev-3683	1391	58	.	.	PUNCT
inlawrev-3683	1391	59	.	.	PUNCT
inlawrev-3683	1391	60	.	.	PUNCT
inlawrev-3683	1392	1	"	"	PUNCT
inlawrev-3683	1392	2	"	"	PUNCT
inlawrev-3683	1392	3	"	"	PUNCT
inlawrev-3683	1392	4	'	'	PUNCT
inlawrev-3683	1392	5	quaker	quaker	NOUN
inlawrev-3683	1392	6	oats	oats	NOUN
inlawrev-3683	1392	7	filed	file	VERB
inlawrev-3683	1392	8	its	its	PRON
inlawrev-3683	1392	9	form	form	NOUN
inlawrev-3683	1392	10	103	103	NUM
inlawrev-3683	1392	11	on	on	ADP
inlawrev-3683	1392	12	june	june	PROPN
inlawrev-3683	1392	13	15	15	NUM
inlawrev-3683	1392	14	,	,	PUNCT
inlawrev-3683	1392	15	1999	1999	NUM
inlawrev-3683	1392	16	claiming	claim	VERB
inlawrev-3683	1392	17	an	an	DET
inlawrev-3683	1392	18	interstate	interstate	ADJ
inlawrev-3683	1392	19	commerce	commerce	NOUN
inlawrev-3683	1392	20	exemption	exemption	NOUN
inlawrev-3683	1392	21	for	for	ADP
inlawrev-3683	1392	22	the	the	DET
inlawrev-3683	1392	23	above	above	ADJ
inlawrev-3683	1392	24	mentioned	mention	VERB
inlawrev-3683	1392	25	inventory	inventory	NOUN
inlawrev-3683	1392	26	.	.	PUNCT
inlawrev-3683	1393	1	the	the	DET
inlawrev-3683	1393	2	marion	marion	PROPN
inlawrev-3683	1393	3	county	county	PROPN
inlawrev-3683	1393	4	assessor	assessor	NOUN
inlawrev-3683	1393	5	denied	deny	VERB
inlawrev-3683	1393	6	quaker	quaker	NOUN
inlawrev-3683	1393	7	oats	oat	NOUN
inlawrev-3683	1393	8	'	'	PART
inlawrev-3683	1393	9	exemption	exemption	NOUN
inlawrev-3683	1393	10	claim	claim	NOUN
inlawrev-3683	1393	11	stating	state	VERB
inlawrev-3683	1393	12	that	that	SCONJ
inlawrev-3683	1393	13	the	the	DET
inlawrev-3683	1393	14	form	form	NOUN
inlawrev-3683	1393	15	was	be	AUX
inlawrev-3683	1393	16	not	not	PART
inlawrev-3683	1393	17	timely	timely	ADV
inlawrev-3683	1393	18	filed.^^^	filed.^^^	NOUN
inlawrev-3683	1393	19	quaker	quaker	NOUN
inlawrev-3683	1393	20	oats	oat	NOUN
inlawrev-3683	1393	21	appealed	appeal	VERB
inlawrev-3683	1393	22	to	to	ADP
inlawrev-3683	1393	23	the	the	DET
inlawrev-3683	1393	24	marion	marion	PROPN
inlawrev-3683	1393	25	county	county	PROPN
inlawrev-3683	1393	26	property	property	NOUN
inlawrev-3683	1393	27	tax	tax	NOUN
inlawrev-3683	1393	28	assessment	assessment	NOUN
inlawrev-3683	1393	29	board	board	NOUN
inlawrev-3683	1393	30	ofappeals	ofappeal	NOUN
inlawrev-3683	1393	31	,	,	PUNCT
inlawrev-3683	1393	32	and	and	CCONJ
inlawrev-3683	1393	33	the	the	DET
inlawrev-3683	1393	34	marion	marion	PROPN
inlawrev-3683	1393	35	county	county	PROPN
inlawrev-3683	1393	36	assessor	assessor	NOUN
inlawrev-3683	1393	37	's	's	PART
inlawrev-3683	1393	38	ruling	ruling	NOUN
inlawrev-3683	1393	39	was	be	AUX
inlawrev-3683	1393	40	affirmed	affirm	VERB
inlawrev-3683	1393	41	.	.	PUNCT
inlawrev-3683	1394	1	quaker	quaker	NOUN
inlawrev-3683	1394	2	oats	oats	PROPN
inlawrev-3683	1394	3	appealed	appeal	VERB
inlawrev-3683	1394	4	this	this	DET
inlawrev-3683	1394	5	ruling	ruling	NOUN
inlawrev-3683	1394	6	to	to	ADP
inlawrev-3683	1394	7	the	the	DET
inlawrev-3683	1394	8	state	state	NOUN
inlawrev-3683	1394	9	board	board	NOUN
inlawrev-3683	1394	10	,	,	PUNCT
inlawrev-3683	1394	11	arguing	argue	VERB
inlawrev-3683	1394	12	that	that	SCONJ
inlawrev-3683	1394	13	the	the	DET
inlawrev-3683	1394	14	claim	claim	NOUN
inlawrev-3683	1394	15	was	be	AUX
inlawrev-3683	1394	16	timely	timely	ADV
inlawrev-3683	1394	17	filed	file	VERB
inlawrev-3683	1394	18	,	,	PUNCT
inlawrev-3683	1394	19	i.e.	i.e.	X
inlawrev-3683	1394	20	,	,	PUNCT
inlawrev-3683	1394	21	it	it	PRON
inlawrev-3683	1394	22	was	be	AUX
inlawrev-3683	1394	23	filed	file	VERB
inlawrev-3683	1394	24	within	within	ADP
inlawrev-3683	1394	25	the	the	DET
inlawrev-3683	1394	26	thirty	thirty	NUM
inlawrev-3683	1394	27	-	-	PUNCT
inlawrev-3683	1394	28	day	day	NOUN
inlawrev-3683	1394	29	extension	extension	NOUN
inlawrev-3683	1394	30	.	.	PUNCT
inlawrev-3683	1395	1	the	the	DET
inlawrev-3683	1395	2	state	state	NOUN
inlawrev-3683	1395	3	board	board	NOUN
inlawrev-3683	1395	4	held	hold	VERB
inlawrev-3683	1395	5	a	a	DET
inlawrev-3683	1395	6	hearing	hearing	NOUN
inlawrev-3683	1395	7	on	on	ADP
inlawrev-3683	1395	8	the	the	DET
inlawrev-3683	1395	9	matter	matter	NOUN
inlawrev-3683	1395	10	and	and	CCONJ
inlawrev-3683	1395	11	460	460	NUM
inlawrev-3683	1395	12	.	.	NOUN
inlawrev-3683	1395	13	702	702	NUM
inlawrev-3683	1395	14	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1395	15	1034	1034	NUM
inlawrev-3683	1395	16	(	(	PUNCT
inlawrev-3683	1395	17	ind	ind	NOUN
inlawrev-3683	1395	18	.	.	PUNCT
inlawrev-3683	1395	19	1998	1998	NUM
inlawrev-3683	1395	20	)	)	PUNCT
inlawrev-3683	1395	21	(	(	PUNCT
inlawrev-3683	1395	22	town	town	NOUN
inlawrev-3683	1395	23	of	of	ADP
inlawrev-3683	1395	24	st	st	PROPN
inlawrev-3683	1395	25	.	.	PROPN
inlawrev-3683	1395	26	john	john	PROPN
inlawrev-3683	1395	27	11	11	NUM
inlawrev-3683	1395	28	)	)	PUNCT
inlawrev-3683	1395	29	.	.	PUNCT
inlawrev-3683	1396	1	461	461	NUM
inlawrev-3683	1396	2	.	.	PUNCT
inlawrev-3683	1397	1	town	town	NOUN
inlawrev-3683	1397	2	of	of	ADP
inlawrev-3683	1397	3	st	st	PROPN
inlawrev-3683	1397	4	.	.	PROPN
inlawrev-3683	1398	1	john	john	PROPN
inlawrev-3683	1398	2	v.	v.	PROPN
inlawrev-3683	1398	3	state	state	PROPN
inlawrev-3683	1398	4	bd	bd	PROPN
inlawrev-3683	1398	5	.	.	PROPN
inlawrev-3683	1398	6	oftax	oftax	PROPN
inlawrev-3683	1398	7	comm'rs	comm'rs	PROPN
inlawrev-3683	1398	8	,	,	PUNCT
inlawrev-3683	1398	9	665	665	NUM
inlawrev-3683	1398	10	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1398	11	965	965	NUM
inlawrev-3683	1398	12	,	,	PUNCT
inlawrev-3683	1398	13	967	967	NUM
inlawrev-3683	1398	14	(	(	PUNCT
inlawrev-3683	1398	15	ind	ind	NOUN
inlawrev-3683	1398	16	.	.	PUNCT
inlawrev-3683	1399	1	tax	tax	PROPN
inlawrev-3683	1400	1	ct	ct	PROPN
inlawrev-3683	1400	2	.	.	PROPN
inlawrev-3683	1400	3	1	1	NUM
inlawrev-3683	1400	4	996	996	NUM
inlawrev-3683	1400	5	)	)	PUNCT
inlawrev-3683	1400	6	.	.	PUNCT
inlawrev-3683	1401	1	462	462	NUM
inlawrev-3683	1401	2	.	.	PUNCT
inlawrev-3683	1402	1	702n.e.2d	702n.e.2d	NUM
inlawrev-3683	1402	2	1034	1034	NUM
inlawrev-3683	1402	3	.	.	PUNCT
inlawrev-3683	1403	1	463	463	NUM
inlawrev-3683	1403	2	.	.	PUNCT
inlawrev-3683	1404	1	muenich	muenich	PROPN
inlawrev-3683	1404	2	,	,	PUNCT
inlawrev-3683	1404	3	801	801	NUM
inlawrev-3683	1404	4	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1404	5	at	at	ADP
inlawrev-3683	1404	6	787	787	NUM
inlawrev-3683	1404	7	.	.	PUNCT
inlawrev-3683	1405	1	464	464	NUM
inlawrev-3683	1405	2	.	.	PUNCT
inlawrev-3683	1406	1	i	i	PRON
inlawrev-3683	1406	2	d	d	PROPN
inlawrev-3683	1406	3	465	465	NUM
inlawrev-3683	1406	4	.	.	PUNCT
inlawrev-3683	1407	1	i	i	PRON
inlawrev-3683	1407	2	d	d	PROPN
inlawrev-3683	1407	3	466	466	NUM
inlawrev-3683	1407	4	.	.	PUNCT
inlawrev-3683	1408	1	i	i	PRON
inlawrev-3683	1408	2	d	d	PROPN
inlawrev-3683	1408	3	467	467	NUM
inlawrev-3683	1408	4	.	.	PROPN
inlawrev-3683	1408	5	782	782	NUM
inlawrev-3683	1408	6	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1408	7	1077	1077	NUM
inlawrev-3683	1408	8	(	(	PUNCT
inlawrev-3683	1408	9	ind	ind	NOUN
inlawrev-3683	1408	10	.	.	PUNCT
inlawrev-3683	1409	1	tax	tax	PROPN
inlawrev-3683	1409	2	ct	ct	PROPN
inlawrev-3683	1409	3	.	.	PROPN
inlawrev-3683	1409	4	2003	2003	NUM
inlawrev-3683	1409	5	)	)	PUNCT
inlawrev-3683	1409	6	.	.	PUNCT
inlawrev-3683	1410	1	468	468	X
inlawrev-3683	1410	2	.	.	PUNCT
inlawrev-3683	1411	1	i	i	PRON
inlawrev-3683	1411	2	d	d	PROPN
inlawrev-3683	1411	3	at	at	ADP
inlawrev-3683	1411	4	1079	1079	NUM
inlawrev-3683	1411	5	.	.	PUNCT
inlawrev-3683	1412	1	469	469	X
inlawrev-3683	1412	2	.	.	PUNCT
inlawrev-3683	1413	1	i	i	PRON
inlawrev-3683	1413	2	d	d	PROPN
inlawrev-3683	1413	3	at	at	ADP
inlawrev-3683	1413	4	1079	1079	NUM
inlawrev-3683	1413	5	-	-	SYM
inlawrev-3683	1413	6	80	80	NUM
inlawrev-3683	1413	7	(	(	PUNCT
inlawrev-3683	1413	8	quoting	quote	VERB
inlawrev-3683	1413	9	admin	admin	PROPN
inlawrev-3683	1413	10	.	.	PUNCT
inlawrev-3683	1414	1	r.	r.	PROPN
inlawrev-3683	1414	2	at	at	ADP
inlawrev-3683	1414	3	1	1	NUM
inlawrev-3683	1414	4	14	14	NUM
inlawrev-3683	1414	5	)	)	PUNCT
inlawrev-3683	1414	6	.	.	PUNCT
inlawrev-3683	1415	1	470	470	NUM
inlawrev-3683	1415	2	.	.	PUNCT
inlawrev-3683	1416	1	i	i	PRON
inlawrev-3683	1416	2	d	d	PROPN
inlawrev-3683	1416	3	at	at	ADP
inlawrev-3683	1416	4	1080	1080	NUM
inlawrev-3683	1416	5	.	.	PUNCT
inlawrev-3683	1417	1	2004	2004	NUM
inlawrev-3683	1417	2	]	]	PUNCT
inlawrev-3683	1417	3	taxation	taxation	NOUN
inlawrev-3683	1417	4	1391	1391	NUM
inlawrev-3683	1417	5	denied	deny	VERB
inlawrev-3683	1417	6	the	the	DET
inlawrev-3683	1417	7	claim	claim	NOUN
inlawrev-3683	1417	8	affirming	affirm	VERB
inlawrev-3683	1417	9	the	the	DET
inlawrev-3683	1417	10	original	original	ADJ
inlawrev-3683	1417	11	marion	marion	PROPN
inlawrev-3683	1417	12	county	county	NOUN
inlawrev-3683	1417	13	property	property	NOUN
inlawrev-3683	1417	14	tax	tax	NOUN
inlawrev-3683	1417	15	assessor	assessor	NOUN
inlawrev-3683	1417	16	board	board	NOUN
inlawrev-3683	1417	17	of	of	ADP
inlawrev-3683	1417	18	appeal	appeal	NOUN
inlawrev-3683	1417	19	's	's	PART
inlawrev-3683	1417	20	determination	determination	NOUN
inlawrev-3683	1417	21	.	.	PUNCT
inlawrev-3683	1418	1	on	on	ADP
inlawrev-3683	1418	2	may	may	PROPN
inlawrev-3683	1418	3	4	4	NUM
inlawrev-3683	1418	4	,	,	PUNCT
inlawrev-3683	1418	5	2001	2001	NUM
inlawrev-3683	1418	6	,	,	PUNCT
inlawrev-3683	1418	7	quaker	quaker	NOUN
inlawrev-3683	1418	8	oats	oats	PROPN
inlawrev-3683	1418	9	initiated	initiate	VERB
inlawrev-3683	1418	10	an	an	DET
inlawrev-3683	1418	11	original	original	ADJ
inlawrev-3683	1418	12	tax	tax	NOUN
inlawrev-3683	1418	13	appeal	appeal	NOUN
inlawrev-3683	1418	14	.	.	PUNCT
inlawrev-3683	1419	1	'*^	'*^	PROPN
inlawrev-3683	1419	2	'	'	PART
inlawrev-3683	1419	3	quaker	quaker	NOUN
inlawrev-3683	1419	4	oats	oats	PROPN
inlawrev-3683	1419	5	argued	argue	VERB
inlawrev-3683	1419	6	that	that	SCONJ
inlawrev-3683	1419	7	,	,	PUNCT
inlawrev-3683	1419	8	regardless	regardless	ADV
inlawrev-3683	1419	9	of	of	ADP
inlawrev-3683	1419	10	the	the	DET
inlawrev-3683	1419	11	stamp	stamp	NOUN
inlawrev-3683	1419	12	stating	state	VERB
inlawrev-3683	1419	13	that	that	SCONJ
inlawrev-3683	1419	14	the	the	DET
inlawrev-3683	1419	15	extension	extension	NOUN
inlawrev-3683	1419	16	expired	expire	VERB
inlawrev-3683	1419	17	on	on	ADP
inlawrev-3683	1419	18	june	june	PROPN
inlawrev-3683	1419	19	1	1	NUM
inlawrev-3683	1419	20	4	4	NUM
inlawrev-3683	1419	21	,	,	PUNCT
inlawrev-3683	1419	22	1	1	NUM
inlawrev-3683	1419	23	999	999	NUM
inlawrev-3683	1419	24	,	,	PUNCT
inlawrev-3683	1419	25	its	its	PRON
inlawrev-3683	1419	26	form	form	NOUN
inlawrev-3683	1419	27	1	1	NUM
inlawrev-3683	1419	28	03	03	NUM
inlawrev-3683	1419	29	was	be	AUX
inlawrev-3683	1419	30	timely	timely	ADJ
inlawrev-3683	1419	31	fi	fi	NOUN
inlawrev-3683	1419	32	led	lead	VERB
inlawrev-3683	1419	33	within	within	ADP
inlawrev-3683	1419	34	the	the	DET
inlawrev-3683	1419	35	expiration	expiration	NOUN
inlawrev-3683	1419	36	ofthat	ofthat	NOUN
inlawrev-3683	1419	37	thirty	thirty	NUM
inlawrev-3683	1419	38	-	-	PUNCT
inlawrev-3683	1419	39	day	day	NOUN
inlawrev-3683	1419	40	extension	extension	NOUN
inlawrev-3683	1419	41	.	.	PUNCT
inlawrev-3683	1420	1	"^^^	"^^^	PUNCT
inlawrev-3683	1421	1	the	the	DET
inlawrev-3683	1421	2	state	state	PROPN
inlawrev-3683	1421	3	board	board	NOUN
inlawrev-3683	1421	4	countered	counter	VERB
inlawrev-3683	1421	5	quaker	quaker	NOUN
inlawrev-3683	1421	6	oats	oats	PROPN
inlawrev-3683	1421	7	'	'	PART
inlawrev-3683	1421	8	contention	contention	NOUN
inlawrev-3683	1421	9	by	by	ADP
inlawrev-3683	1421	10	arguing	argue	VERB
inlawrev-3683	1421	11	that	that	SCONJ
inlawrev-3683	1421	12	a	a	DET
inlawrev-3683	1421	13	thirty	thirty	NUM
inlawrev-3683	1421	14	-	-	PUNCT
inlawrev-3683	1421	15	day	day	NOUN
inlawrev-3683	1421	16	extension	extension	NOUN
inlawrev-3683	1421	17	expired	expire	VERB
inlawrev-3683	1421	18	on	on	ADP
inlawrev-3683	1421	19	june	june	PROPN
inlawrev-3683	1421	20	14	14	NUM
inlawrev-3683	1421	21	,	,	PUNCT
inlawrev-3683	1421	22	as	as	SCONJ
inlawrev-3683	1421	23	that	that	PRON
inlawrev-3683	1421	24	was	be	AUX
inlawrev-3683	1421	25	the	the	DET
inlawrev-3683	1421	26	date	date	NOUN
inlawrev-3683	1421	27	stamped	stamp	VERB
inlawrev-3683	1421	28	on	on	ADP
inlawrev-3683	1421	29	quaker	quaker	NOUN
inlawrev-3683	1421	30	oats	oat	NOUN
inlawrev-3683	1421	31	'	'	PART
inlawrev-3683	1421	32	extension	extension	NOUN
inlawrev-3683	1421	33	request	request	NOUN
inlawrev-3683	1421	34	.	.	PUNCT
inlawrev-3683	1422	1	'*^^	'*^^	PART
inlawrev-3683	1423	1	in	in	ADP
inlawrev-3683	1423	2	support	support	NOUN
inlawrev-3683	1423	3	of	of	ADP
inlawrev-3683	1423	4	its	its	PRON
inlawrev-3683	1423	5	argument	argument	NOUN
inlawrev-3683	1423	6	,	,	PUNCT
inlawrev-3683	1423	7	the	the	DET
inlawrev-3683	1423	8	state	state	NOUN
inlawrev-3683	1423	9	board	board	PROPN
inlawrev-3683	1423	10	cited	cite	VERB
inlawrev-3683	1423	11	indiana	indiana	PROPN
inlawrev-3683	1423	12	administrative	administrative	PROPN
inlawrev-3683	1423	13	code	code	PROPN
inlawrev-3683	1423	14	title	title	NOUN
inlawrev-3683	1423	15	50	50	NUM
inlawrev-3683	1423	16	rule	rule	NOUN
inlawrev-3683	1423	17	4.2	4.2	NUM
inlawrev-3683	1423	18	-	-	SYM
inlawrev-3683	1423	19	2	2	NUM
inlawrev-3683	1423	20	-	-	SYM
inlawrev-3683	1423	21	3	3	NUM
inlawrev-3683	1423	22	which	which	PRON
inlawrev-3683	1423	23	provides	provide	VERB
inlawrev-3683	1423	24	that	that	SCONJ
inlawrev-3683	1423	25	"	"	PUNCT
inlawrev-3683	1423	26	[	[	X
inlawrev-3683	1423	27	a	a	X
inlawrev-3683	1423	28	]	]	X
inlawrev-3683	1423	29	thirty	thirty	NUM
inlawrev-3683	1423	30	(	(	PUNCT
inlawrev-3683	1423	31	30	30	NUM
inlawrev-3683	1423	32	)	)	PUNCT
inlawrev-3683	1423	33	day	day	NOUN
inlawrev-3683	1423	34	extension	extension	NOUN
inlawrev-3683	1423	35	(	(	PUNCT
inlawrev-3683	1423	36	to	to	ADP
inlawrev-3683	1423	37	june	june	PROPN
inlawrev-3683	1423	38	14	14	NUM
inlawrev-3683	1423	39	)	)	PUNCT
inlawrev-3683	1423	40	may	may	AUX
inlawrev-3683	1423	41	be	be	AUX
inlawrev-3683	1423	42	granted	grant	VERB
inlawrev-3683	1423	43	provided	provide	VERB
inlawrev-3683	1423	44	an	an	DET
inlawrev-3683	1423	45	extension	extension	NOUN
inlawrev-3683	1423	46	is	be	AUX
inlawrev-3683	1423	47	request	request	NOUN
inlawrev-3683	1423	48	in	in	ADP
inlawrev-3683	1423	49	writing	write	VERB
inlawrev-3683	1423	50	prior	prior	ADV
inlawrev-3683	1423	51	to	to	ADP
inlawrev-3683	1423	52	may	may	PROPN
inlawrev-3683	1423	53	15	15	NUM
inlawrev-3683	1423	54	of	of	ADP
inlawrev-3683	1423	55	the	the	DET
inlawrev-3683	1423	56	current	current	ADJ
inlawrev-3683	1423	57	year	year	NOUN
inlawrev-3683	1423	58	.	.	PUNCT
inlawrev-3683	1424	1	'"*^	'"*^	NOUN
inlawrev-3683	1424	2	"	"	PUNCT
inlawrev-3683	1424	3	*	*	VERB
inlawrev-3683	1424	4	the	the	DET
inlawrev-3683	1424	5	tax	tax	NOUN
inlawrev-3683	1424	6	court	court	NOUN
inlawrev-3683	1424	7	agreed	agree	VERB
inlawrev-3683	1424	8	with	with	ADP
inlawrev-3683	1424	9	quaker	quaker	NOUN
inlawrev-3683	1424	10	oats	oat	NOUN
inlawrev-3683	1424	11	and	and	CCONJ
inlawrev-3683	1424	12	determined	determine	VERB
inlawrev-3683	1424	13	that	that	SCONJ
inlawrev-3683	1424	14	if	if	SCONJ
inlawrev-3683	1424	15	the	the	DET
inlawrev-3683	1424	16	filing	filing	NOUN
inlawrev-3683	1424	17	date	date	NOUN
inlawrev-3683	1424	18	of	of	ADP
inlawrev-3683	1424	19	the	the	DET
inlawrev-3683	1424	20	form	form	NOUN
inlawrev-3683	1424	21	falls	fall	VERB
inlawrev-3683	1424	22	on	on	ADP
inlawrev-3683	1424	23	a	a	DET
inlawrev-3683	1424	24	weekend	weekend	NOUN
inlawrev-3683	1424	25	or	or	CCONJ
inlawrev-3683	1424	26	holiday	holiday	NOUN
inlawrev-3683	1424	27	,	,	PUNCT
inlawrev-3683	1424	28	then	then	ADV
inlawrev-3683	1424	29	the	the	DET
inlawrev-3683	1424	30	extension	extension	NOUN
inlawrev-3683	1424	31	to	to	ADP
inlawrev-3683	1424	32	june	june	PROPN
inlawrev-3683	1424	33	14	14	NUM
inlawrev-3683	1424	34	would	would	AUX
inlawrev-3683	1424	35	be	be	AUX
inlawrev-3683	1424	36	less	less	ADJ
inlawrev-3683	1424	37	than	than	ADP
inlawrev-3683	1424	38	thirty	thirty	NUM
inlawrev-3683	1424	39	days	day	NOUN
inlawrev-3683	1424	40	and	and	CCONJ
inlawrev-3683	1424	41	this	this	PRON
inlawrev-3683	1424	42	would	would	AUX
inlawrev-3683	1424	43	be	be	AUX
inlawrev-3683	1424	44	in	in	ADP
inlawrev-3683	1424	45	violation	violation	NOUN
inlawrev-3683	1424	46	of	of	ADP
inlawrev-3683	1424	47	indiana	indiana	PROPN
inlawrev-3683	1424	48	code	code	PROPN
inlawrev-3683	1424	49	section	section	NOUN
inlawrev-3683	1424	50	6	6	NUM
inlawrev-3683	1424	51	-	-	SYM
inlawrev-3683	1424	52	1	1	NUM
inlawrev-3683	1424	53	.l-3	.l-3	NOUN
inlawrev-3683	1424	54	-	-	PUNCT
inlawrev-3683	1424	55	7(b).'^^^	7(b).'^^^	NOUN
inlawrev-3683	1424	56	consequently	consequently	ADV
inlawrev-3683	1424	57	,	,	PUNCT
inlawrev-3683	1424	58	the	the	DET
inlawrev-3683	1424	59	tax	tax	NOUN
inlawrev-3683	1424	60	court	court	NOUN
inlawrev-3683	1424	61	ruled	rule	VERB
inlawrev-3683	1424	62	that	that	SCONJ
inlawrev-3683	1424	63	the	the	DET
inlawrev-3683	1424	64	state	state	PROPN
inlawrev-3683	1424	65	board	board	NOUN
inlawrev-3683	1424	66	's	's	PART
inlawrev-3683	1424	67	regulation	regulation	NOUN
inlawrev-3683	1424	68	that	that	SCONJ
inlawrev-3683	1424	69	all	all	DET
inlawrev-3683	1424	70	thirty	thirty	NUM
inlawrev-3683	1424	71	-	-	PUNCT
inlawrev-3683	1424	72	day	day	NOUN
inlawrev-3683	1424	73	extensions	extension	NOUN
inlawrev-3683	1424	74	be	be	AUX
inlawrev-3683	1424	75	granted	grant	VERB
inlawrev-3683	1424	76	only	only	ADV
inlawrev-3683	1424	77	until	until	ADP
inlawrev-3683	1424	78	june	june	PROPN
inlawrev-3683	1424	79	1	1	NUM
inlawrev-3683	1424	80	4	4	NUM
inlawrev-3683	1424	81	was	be	AUX
inlawrev-3683	1424	82	invalid	invalid	ADJ
inlawrev-3683	1424	83	as	as	ADP
inlawrev-3683	1424	84	a	a	DET
inlawrev-3683	1424	85	matter	matter	NOUN
inlawrev-3683	1424	86	of	of	ADP
inlawrev-3683	1424	87	law	law	NOUN
inlawrev-3683	1424	88	.	.	PUNCT
inlawrev-3683	1425	1	'*''^	'*''^	PROPN
inlawrev-3683	1426	1	thus	thus	ADV
inlawrev-3683	1426	2	,	,	PUNCT
inlawrev-3683	1426	3	the	the	DET
inlawrev-3683	1426	4	tax	tax	NOUN
inlawrev-3683	1426	5	court	court	NOUN
inlawrev-3683	1426	6	reversed	reverse	VERB
inlawrev-3683	1426	7	the	the	DET
inlawrev-3683	1426	8	state	state	NOUN
inlawrev-3683	1426	9	board	board	NOUN
inlawrev-3683	1426	10	's	's	PART
inlawrev-3683	1426	11	determination	determination	NOUN
inlawrev-3683	1426	12	and	and	CCONJ
inlawrev-3683	1426	13	remanded	remand	VERB
inlawrev-3683	1426	14	the	the	DET
inlawrev-3683	1426	15	matter	matter	NOUN
inlawrev-3683	1426	16	to	to	ADP
inlawrev-3683	1426	17	the	the	DET
inlawrev-3683	1426	18	state	state	NOUN
inlawrev-3683	1426	19	board	board	NOUN
inlawrev-3683	1426	20	with	with	ADP
inlawrev-3683	1426	21	instructions	instruction	NOUN
inlawrev-3683	1426	22	to	to	PART
inlawrev-3683	1426	23	grant	grant	VERB
inlawrev-3683	1426	24	quaker	quaker	NOUN
inlawrev-3683	1426	25	oats	oats	NOUN
inlawrev-3683	1426	26	the	the	DET
inlawrev-3683	1426	27	request	request	NOUN
inlawrev-3683	1426	28	interstate	interstate	ADJ
inlawrev-3683	1426	29	commerce	commerce	NOUN
inlawrev-3683	1426	30	exemption	exemption	NOUN
inlawrev-3683	1426	31	.	.	PUNCT
inlawrev-3683	1427	1	"^^^	"^^^	X
inlawrev-3683	1428	1	2	2	X
inlawrev-3683	1428	2	.	.	PUNCT
inlawrev-3683	1428	3	autoliv	autoliv	PROPN
inlawrev-3683	1428	4	northamerica	northamerica	PROPN
inlawrev-3683	1428	5	v.	v.	PROPN
inlawrev-3683	1428	6	department	department	PROPN
inlawrev-3683	1428	7	oflocal	oflocal	ADJ
inlawrev-3683	1428	8	government	government	NOUN
inlawrev-3683	1428	9	finance	finance	NOUN
inlawrev-3683	1428	10	.	.	PUNCT
inlawrev-3683	1429	1	'	'	PUNCT
inlawrev-3683	1429	2	^^^	^^^	ADV
inlawrev-3683	1429	3	—	—	PUNCT
inlawrev-3683	1429	4	autoliv	autoliv	PROPN
inlawrev-3683	1429	5	is	be	AUX
inlawrev-3683	1429	6	an	an	DET
inlawrev-3683	1429	7	indiana	indiana	PROPN
inlawrev-3683	1429	8	company	company	NOUN
inlawrev-3683	1429	9	with	with	ADP
inlawrev-3683	1429	10	its	its	PRON
inlawrev-3683	1429	11	principal	principal	ADJ
inlawrev-3683	1429	12	place	place	NOUN
inlawrev-3683	1429	13	of	of	ADP
inlawrev-3683	1429	14	business	business	NOUN
inlawrev-3683	1429	15	in	in	ADP
inlawrev-3683	1429	16	marion	marion	PROPN
inlawrev-3683	1429	17	county	county	PROPN
inlawrev-3683	1429	18	,	,	PUNCT
inlawrev-3683	1429	19	indiana	indiana	PROPN
inlawrev-3683	1429	20	.	.	PUNCT
inlawrev-3683	1430	1	autoliv	autoliv	PROPN
inlawrev-3683	1430	2	is	be	AUX
inlawrev-3683	1430	3	in	in	ADP
inlawrev-3683	1430	4	the	the	DET
inlawrev-3683	1430	5	business	business	NOUN
inlawrev-3683	1430	6	of	of	ADP
inlawrev-3683	1430	7	manufacturing	manufacture	VERB
inlawrev-3683	1430	8	locking	locking	NOUN
inlawrev-3683	1430	9	wheels	wheel	NOUN
inlawrev-3683	1430	10	for	for	ADP
inlawrev-3683	1430	11	seatbelt	seatbelt	NOUN
inlawrev-3683	1430	12	assemblies	assembly	NOUN
inlawrev-3683	1430	13	.	.	PUNCT
inlawrev-3683	1431	1	autoliv	autoliv	NOUN
inlawrev-3683	1431	2	filed	file	VERB
inlawrev-3683	1431	3	a	a	DET
inlawrev-3683	1431	4	business	business	NOUN
inlawrev-3683	1431	5	tangible	tangible	ADJ
inlawrev-3683	1431	6	personal	personal	ADJ
inlawrev-3683	1431	7	property	property	NOUN
inlawrev-3683	1431	8	return	return	NOUN
inlawrev-3683	1431	9	for	for	ADP
inlawrev-3683	1431	10	the	the	DET
inlawrev-3683	1431	11	march	march	PROPN
inlawrev-3683	1431	12	1	1	NUM
inlawrev-3683	1431	13	,	,	PUNCT
inlawrev-3683	1431	14	1996	1996	NUM
inlawrev-3683	1431	15	assessment	assessment	NOUN
inlawrev-3683	1431	16	date	date	NOUN
inlawrev-3683	1431	17	for	for	ADP
inlawrev-3683	1431	18	three	three	NUM
inlawrev-3683	1431	19	interrelated	interrelated	ADJ
inlawrev-3683	1431	20	tools	tool	NOUN
inlawrev-3683	1431	21	and	and	CCONJ
inlawrev-3683	1431	22	applications	application	NOUN
inlawrev-3683	1431	23	software	software	NOUN
inlawrev-3683	1431	24	that	that	PRON
inlawrev-3683	1431	25	are	be	AUX
inlawrev-3683	1431	26	utilized	utilize	VERB
inlawrev-3683	1431	27	in	in	ADP
inlawrev-3683	1431	28	its	its	PRON
inlawrev-3683	1431	29	manufacturing	manufacturing	NOUN
inlawrev-3683	1431	30	process	process	NOUN
inlawrev-3683	1431	31	.	.	PUNCT
inlawrev-3683	1432	1	"*^^	"*^^	PROPN
inlawrev-3683	1432	2	autoliv	autoliv	PROPN
inlawrev-3683	1432	3	claimed	claim	VERB
inlawrev-3683	1432	4	that	that	SCONJ
inlawrev-3683	1432	5	these	these	DET
inlawrev-3683	1432	6	tools	tool	NOUN
inlawrev-3683	1432	7	and	and	CCONJ
inlawrev-3683	1432	8	applications	application	NOUN
inlawrev-3683	1432	9	software	software	NOUN
inlawrev-3683	1432	10	were	be	AUX
inlawrev-3683	1432	11	"	"	PUNCT
inlawrev-3683	1432	12	special	special	ADJ
inlawrev-3683	1432	13	tools	tool	NOUN
inlawrev-3683	1432	14	"	"	PUNCT
inlawrev-3683	1432	15	,	,	PUNCT
inlawrev-3683	1432	16	and	and	CCONJ
inlawrev-3683	1432	17	therefore	therefore	ADV
inlawrev-3683	1432	18	,	,	PUNCT
inlawrev-3683	1432	19	autoliv	autoliv	PROPN
inlawrev-3683	1432	20	was	be	AUX
inlawrev-3683	1432	21	overassessed	overassesse	VERB
inlawrev-3683	1432	22	on	on	ADP
inlawrev-3683	1432	23	the	the	DET
inlawrev-3683	1432	24	value	value	NOUN
inlawrev-3683	1432	25	of	of	ADP
inlawrev-3683	1432	26	its	its	PRON
inlawrev-3683	1432	27	business	business	NOUN
inlawrev-3683	1432	28	personal	personal	ADJ
inlawrev-3683	1432	29	property	property	NOUN
inlawrev-3683	1432	30	.	.	PUNCT
inlawrev-3683	1433	1	the	the	DET
inlawrev-3683	1433	2	state	state	PROPN
inlawrev-3683	1433	3	board	board	NOUN
inlawrev-3683	1433	4	dispatched	dispatch	VERB
inlawrev-3683	1433	5	an	an	DET
inlawrev-3683	1433	6	auditor	auditor	NOUN
inlawrev-3683	1433	7	to	to	PART
inlawrev-3683	1433	8	audit	audit	VERB
inlawrev-3683	1433	9	autoliv	autoliv	NOUN
inlawrev-3683	1433	10	'	'	PART
inlawrev-3683	1433	11	s	s	PROPN
inlawrev-3683	1433	12	property	property	NOUN
inlawrev-3683	1433	13	tax	tax	NOUN
inlawrev-3683	1433	14	return	return	NOUN
inlawrev-3683	1433	15	and	and	CCONJ
inlawrev-3683	1433	16	determined	determine	VERB
inlawrev-3683	1433	17	that	that	SCONJ
inlawrev-3683	1433	18	the	the	DET
inlawrev-3683	1433	19	above	above	ADV
inlawrev-3683	1433	20	-	-	PUNCT
inlawrev-3683	1433	21	mentioned	mention	VERB
inlawrev-3683	1433	22	tools	tool	NOUN
inlawrev-3683	1433	23	did	do	AUX
inlawrev-3683	1433	24	not	not	PART
inlawrev-3683	1433	25	qualify	qualify	VERB
inlawrev-3683	1433	26	for	for	ADP
inlawrev-3683	1433	27	the	the	DET
inlawrev-3683	1433	28	"	"	PUNCT
inlawrev-3683	1433	29	special	special	ADJ
inlawrev-3683	1433	30	tool	tool	NOUN
inlawrev-3683	1433	31	"	"	PUNCT
inlawrev-3683	1433	32	exemption	exemption	NOUN
inlawrev-3683	1433	33	.	.	PUNCT
inlawrev-3683	1434	1	after	after	ADP
inlawrev-3683	1434	2	a	a	DET
inlawrev-3683	1434	3	hearing	hearing	NOUN
inlawrev-3683	1434	4	,	,	PUNCT
inlawrev-3683	1434	5	the	the	DET
inlawrev-3683	1434	6	state	state	NOUN
inlawrev-3683	1434	7	board	board	NOUN
inlawrev-3683	1434	8	denied	deny	VERB
inlawrev-3683	1434	9	autoliv	autoliv	NOUN
inlawrev-3683	1434	10	's	's	PART
inlawrev-3683	1434	11	claim	claim	NOUN
inlawrev-3683	1434	12	and	and	CCONJ
inlawrev-3683	1434	13	affirmed	affirm	VERB
inlawrev-3683	1434	14	the	the	DET
inlawrev-3683	1434	15	assessment	assessment	NOUN
inlawrev-3683	1434	16	finding	find	VERB
inlawrev-3683	1434	17	that	that	SCONJ
inlawrev-3683	1434	18	autoliv	autoliv	PROPN
inlawrev-3683	1434	19	had	have	AUX
inlawrev-3683	1434	20	failed	fail	VERB
inlawrev-3683	1434	21	to	to	PART
inlawrev-3683	1434	22	present	present	VERB
inlawrev-3683	1434	23	probative	probative	ADJ
inlawrev-3683	1434	24	evidence	evidence	NOUN
inlawrev-3683	1434	25	entitling	entitle	VERB
inlawrev-3683	1434	26	autoliv	autoliv	NOUN
inlawrev-3683	1434	27	to	to	PART
inlawrev-3683	1434	28	deduct	deduct	VERB
inlawrev-3683	1434	29	the	the	DET
inlawrev-3683	1434	30	cost	cost	NOUN
inlawrev-3683	1434	31	ofthe	ofthe	NOUN
inlawrev-3683	1434	32	tools	tool	NOUN
inlawrev-3683	1434	33	and	and	CCONJ
inlawrev-3683	1434	34	software	software	NOUN
inlawrev-3683	1434	35	.	.	PUNCT
inlawrev-3683	1435	1	on	on	ADP
inlawrev-3683	1435	2	october	october	PROPN
inlawrev-3683	1435	3	31	31	NUM
inlawrev-3683	1435	4	,	,	PUNCT
inlawrev-3683	1435	5	1997	1997	NUM
inlawrev-3683	1435	6	,	,	PUNCT
inlawrev-3683	1435	7	autoliv	autoliv	NOUN
inlawrev-3683	1435	8	initiated	initiate	VERB
inlawrev-3683	1435	9	an	an	DET
inlawrev-3683	1435	10	original	original	ADJ
inlawrev-3683	1435	11	tax	tax	NOUN
inlawrev-3683	1435	12	appeal	appeal	NOUN
inlawrev-3683	1435	13	.	.	PUNCT
inlawrev-3683	1436	1	'*^^	'*^^	PART
inlawrev-3683	1436	2	autoliv	autoliv	PROPN
inlawrev-3683	1436	3	argued	argue	VERB
inlawrev-3683	1436	4	that	that	SCONJ
inlawrev-3683	1436	5	it	it	PRON
inlawrev-3683	1436	6	submitted	submit	VERB
inlawrev-3683	1436	7	evidence	evidence	NOUN
inlawrev-3683	1436	8	ofthe	ofthe	NOUN
inlawrev-3683	1436	9	cost	cost	NOUN
inlawrev-3683	1436	10	ofthe	ofthe	NOUN
inlawrev-3683	1436	11	tools	tool	NOUN
inlawrev-3683	1436	12	and	and	CCONJ
inlawrev-3683	1436	13	software	software	NOUN
inlawrev-3683	1436	14	to	to	ADP
inlawrev-3683	1436	15	the	the	DET
inlawrev-3683	1436	16	state	state	NOUN
inlawrev-3683	1436	17	board	board	NOUN
inlawrev-3683	1436	18	which	which	PRON
inlawrev-3683	1436	19	was	be	AUX
inlawrev-3683	1436	20	arbitrarily	arbitrarily	ADV
inlawrev-3683	1436	21	ignored"*^	ignored"*^	NOUN
inlawrev-3683	1436	22	'	'	PUNCT
inlawrev-3683	1436	23	and	and	CCONJ
inlawrev-3683	1436	24	that	that	SCONJ
inlawrev-3683	1436	25	autoliv	autoliv	NOUN
inlawrev-3683	1436	26	submitted	submit	VERB
inlawrev-3683	1436	27	a	a	DET
inlawrev-3683	1436	28	copy	copy	NOUN
inlawrev-3683	1436	29	of	of	ADP
inlawrev-3683	1436	30	a	a	DET
inlawrev-3683	1436	31	letter	letter	NOUN
inlawrev-3683	1436	32	to	to	ADP
inlawrev-3683	1436	33	471	471	NUM
inlawrev-3683	1436	34	.	.	PUNCT
inlawrev-3683	1437	1	i	i	PRON
inlawrev-3683	1437	2	d.	d.	PROPN
inlawrev-3683	1437	3	472	472	NUM
inlawrev-3683	1437	4	.	.	PUNCT
inlawrev-3683	1438	1	i	i	PRON
inlawrev-3683	1438	2	d.	d.	PROPN
inlawrev-3683	1438	3	at	at	ADP
inlawrev-3683	1438	4	1080	1080	NUM
inlawrev-3683	1438	5	-	-	SYM
inlawrev-3683	1438	6	81	81	NUM
inlawrev-3683	1438	7	.	.	PUNCT
inlawrev-3683	1439	1	473	473	NUM
inlawrev-3683	1439	2	.	.	PUNCT
inlawrev-3683	1440	1	i	i	PRON
inlawrev-3683	1440	2	d	d	PROPN
inlawrev-3683	1440	3	at	at	ADP
inlawrev-3683	1440	4	1081	1081	NUM
inlawrev-3683	1440	5	.	.	PUNCT
inlawrev-3683	1441	1	474	474	NUM
inlawrev-3683	1441	2	.	.	PUNCT
inlawrev-3683	1442	1	i	i	PRON
inlawrev-3683	1442	2	d	d	PROPN
inlawrev-3683	1442	3	(	(	PUNCT
inlawrev-3683	1442	4	quoting	quote	VERB
inlawrev-3683	1442	5	ind	ind	NOUN
inlawrev-3683	1442	6	.	.	PUNCT
inlawrev-3683	1443	1	admin	admin	PROPN
inlawrev-3683	1443	2	.	.	PUNCT
inlawrev-3683	1444	1	code	code	PROPN
inlawrev-3683	1444	2	tit	tit	PROPN
inlawrev-3683	1444	3	.	.	PUNCT
inlawrev-3683	1445	1	50	50	NUM
inlawrev-3683	1445	2	,	,	PUNCT
inlawrev-3683	1445	3	r.	r.	NOUN
inlawrev-3683	1445	4	4.2	4.2	NUM
inlawrev-3683	1445	5	-	-	SYM
inlawrev-3683	1445	6	2	2	NUM
inlawrev-3683	1445	7	-	-	SYM
inlawrev-3683	1445	8	3	3	NUM
inlawrev-3683	1445	9	(	(	PUNCT
inlawrev-3683	1445	10	1996	1996	NUM
inlawrev-3683	1445	11	)	)	PUNCT
inlawrev-3683	1445	12	)	)	PUNCT
inlawrev-3683	1445	13	.	.	PUNCT
inlawrev-3683	1446	1	475	475	NUM
inlawrev-3683	1446	2	.	.	PUNCT
inlawrev-3683	1447	1	i	i	PRON
inlawrev-3683	1447	2	d	d	PROPN
inlawrev-3683	1447	3	at	at	ADP
inlawrev-3683	1447	4	1082	1082	NUM
inlawrev-3683	1447	5	.	.	PUNCT
inlawrev-3683	1448	1	476	476	NUM
inlawrev-3683	1448	2	.	.	PUNCT
inlawrev-3683	1449	1	i	i	PROPN
inlawrev-3683	1449	2	d	d	NOUN
inlawrev-3683	1449	3	^11	^11	X
inlawrev-3683	1449	4	.	.	PUNCT
inlawrev-3683	1450	1	i	i	PROPN
inlawrev-3683	1451	1	d	d	PROPN
inlawrev-3683	1451	2	478	478	NUM
inlawrev-3683	1451	3	.	.	PUNCT
inlawrev-3683	1451	4	784	784	NUM
inlawrev-3683	1451	5	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1451	6	593	593	NUM
inlawrev-3683	1451	7	(	(	PUNCT
inlawrev-3683	1451	8	ind	ind	NOUN
inlawrev-3683	1451	9	.	.	PUNCT
inlawrev-3683	1452	1	tax	tax	PROPN
inlawrev-3683	1452	2	ct	ct	PROPN
inlawrev-3683	1452	3	.	.	PROPN
inlawrev-3683	1452	4	2003	2003	NUM
inlawrev-3683	1452	5	)	)	PUNCT
inlawrev-3683	1452	6	.	.	PUNCT
inlawrev-3683	1453	1	479	479	NUM
inlawrev-3683	1453	2	.	.	PUNCT
inlawrev-3683	1454	1	i	i	PRON
inlawrev-3683	1454	2	d	d	PROPN
inlawrev-3683	1454	3	at	at	ADP
inlawrev-3683	1454	4	595	595	NUM
inlawrev-3683	1454	5	.	.	PUNCT
inlawrev-3683	1455	1	480	480	NUM
inlawrev-3683	1455	2	.	.	PUNCT
inlawrev-3683	1456	1	i	i	PRON
inlawrev-3683	1456	2	d	d	PROPN
inlawrev-3683	1457	1	481	481	NUM
inlawrev-3683	1457	2	.	.	PUNCT
inlawrev-3683	1458	1	i	i	PRON
inlawrev-3683	1458	2	d	d	PROPN
inlawrev-3683	1458	3	at	at	ADP
inlawrev-3683	1458	4	596	596	NUM
inlawrev-3683	1458	5	.	.	NOUN
inlawrev-3683	1458	6	1392	1392	NUM
inlawrev-3683	1458	7	indiana	indiana	PROPN
inlawrev-3683	1458	8	law	law	PROPN
inlawrev-3683	1458	9	review	review	NOUN
inlawrev-3683	1459	1	[	[	X
inlawrev-3683	1459	2	vol	vol	NOUN
inlawrev-3683	1459	3	.	.	PUNCT
inlawrev-3683	1459	4	37:1343	37:1343	PROPN
inlawrev-3683	1460	1	the	the	DET
inlawrev-3683	1460	2	state	state	NOUN
inlawrev-3683	1460	3	board	board	NOUN
inlawrev-3683	1460	4	from	from	ADP
inlawrev-3683	1460	5	autoliv	autoliv	PROPN
inlawrev-3683	1460	6	's	's	PART
inlawrev-3683	1460	7	manufacturing	manufacturing	NOUN
inlawrev-3683	1460	8	manager	manager	NOUN
inlawrev-3683	1460	9	stating	state	VERB
inlawrev-3683	1460	10	the	the	DET
inlawrev-3683	1460	11	projected	project	VERB
inlawrev-3683	1460	12	and	and	CCONJ
inlawrev-3683	1460	13	estimated	estimate	VERB
inlawrev-3683	1460	14	cost	cost	NOUN
inlawrev-3683	1460	15	ofthe	ofthe	NOUN
inlawrev-3683	1460	16	tools	tool	NOUN
inlawrev-3683	1460	17	/^^	/^^	PUNCT
inlawrev-3683	1460	18	similarly	similarly	ADV
inlawrev-3683	1460	19	,	,	PUNCT
inlawrev-3683	1460	20	autoliv	autoliv	NOUN
inlawrev-3683	1460	21	submitted	submit	VERB
inlawrev-3683	1460	22	a	a	DET
inlawrev-3683	1460	23	letter	letter	NOUN
inlawrev-3683	1460	24	from	from	ADP
inlawrev-3683	1460	25	a	a	DET
inlawrev-3683	1460	26	french	french	ADJ
inlawrev-3683	1460	27	employee	employee	NOUN
inlawrev-3683	1460	28	stating	state	VERB
inlawrev-3683	1460	29	the	the	DET
inlawrev-3683	1460	30	"	"	PUNCT
inlawrev-3683	1460	31	approximate	approximate	ADJ
inlawrev-3683	1460	32	"	"	PUNCT
inlawrev-3683	1460	33	software	software	NOUN
inlawrev-3683	1460	34	costs	cost	NOUN
inlawrev-3683	1460	35	.	.	PUNCT
inlawrev-3683	1461	1	"^^^	"^^^	PUNCT
inlawrev-3683	1462	1	the	the	DET
inlawrev-3683	1462	2	tax	tax	NOUN
inlawrev-3683	1462	3	court	court	NOUN
inlawrev-3683	1462	4	determined	determine	VERB
inlawrev-3683	1462	5	that	that	SCONJ
inlawrev-3683	1462	6	state	state	PROPN
inlawrev-3683	1462	7	board	board	NOUN
inlawrev-3683	1462	8	's	's	PART
inlawrev-3683	1462	9	rule	rule	NOUN
inlawrev-3683	1462	10	requires	require	VERB
inlawrev-3683	1462	11	a	a	DET
inlawrev-3683	1462	12	taxpayer	taxpayer	NOUN
inlawrev-3683	1462	13	to	to	PART
inlawrev-3683	1462	14	report	report	VERB
inlawrev-3683	1462	15	the	the	DET
inlawrev-3683	1462	16	"	"	PUNCT
inlawrev-3683	1462	17	total	total	ADJ
inlawrev-3683	1462	18	cost	cost	NOUN
inlawrev-3683	1462	19	"	"	PUNCT
inlawrev-3683	1462	20	ofproducing	ofproducing	NOUN
inlawrev-3683	1462	21	or	or	CCONJ
inlawrev-3683	1462	22	acquiring	acquire	VERB
inlawrev-3683	1462	23	special	special	ADJ
inlawrev-3683	1462	24	tools	tool	NOUN
inlawrev-3683	1462	25	and	and	CCONJ
inlawrev-3683	1462	26	attach	attach	VERB
inlawrev-3683	1462	27	such	such	ADJ
inlawrev-3683	1462	28	report	report	NOUN
inlawrev-3683	1462	29	to	to	PART
inlawrev-3683	1462	30	form	form	VERB
inlawrev-3683	1462	31	103/^	103/^	NUM
inlawrev-3683	1462	32	"	"	PUNCT
inlawrev-3683	1462	33	*	*	PUNCT
inlawrev-3683	1462	34	thus	thus	ADV
inlawrev-3683	1462	35	,	,	PUNCT
inlawrev-3683	1462	36	autoliv	autoliv	PROPN
inlawrev-3683	1462	37	's	's	PART
inlawrev-3683	1462	38	failure	failure	NOUN
inlawrev-3683	1462	39	to	to	PART
inlawrev-3683	1462	40	provide	provide	VERB
inlawrev-3683	1462	41	any	any	DET
inlawrev-3683	1462	42	evidence	evidence	NOUN
inlawrev-3683	1462	43	of	of	ADP
inlawrev-3683	1462	44	the	the	DET
inlawrev-3683	1462	45	actual	actual	ADJ
inlawrev-3683	1462	46	acquisition	acquisition	NOUN
inlawrev-3683	1462	47	cost	cost	NOUN
inlawrev-3683	1462	48	of	of	ADP
inlawrev-3683	1462	49	the	the	DET
inlawrev-3683	1462	50	special	special	ADJ
inlawrev-3683	1462	51	tools	tool	NOUN
inlawrev-3683	1462	52	and	and	CCONJ
inlawrev-3683	1462	53	application	application	NOUN
inlawrev-3683	1462	54	software	software	NOUN
inlawrev-3683	1462	55	was	be	AUX
inlawrev-3683	1462	56	held	hold	VERB
inlawrev-3683	1462	57	to	to	PART
inlawrev-3683	1462	58	be	be	AUX
inlawrev-3683	1462	59	a	a	DET
inlawrev-3683	1462	60	failure	failure	NOUN
inlawrev-3683	1462	61	to	to	PART
inlawrev-3683	1462	62	provide	provide	VERB
inlawrev-3683	1462	63	sufficient	sufficient	ADJ
inlawrev-3683	1462	64	evidence	evidence	NOUN
inlawrev-3683	1462	65	that	that	SCONJ
inlawrev-3683	1462	66	autoliv	autoliv	NOUN
inlawrev-3683	1462	67	was	be	AUX
inlawrev-3683	1462	68	entitled	entitle	VERB
inlawrev-3683	1462	69	to	to	PART
inlawrev-3683	1462	70	deduct	deduct	VERB
inlawrev-3683	1462	71	the	the	DET
inlawrev-3683	1462	72	costs	cost	NOUN
inlawrev-3683	1462	73	from	from	ADP
inlawrev-3683	1462	74	its	its	PRON
inlawrev-3683	1462	75	assessments	assessment	NOUN
inlawrev-3683	1462	76	."^^^	."^^^	PUNCT
inlawrev-3683	1463	1	consequently	consequently	ADV
inlawrev-3683	1463	2	,	,	PUNCT
inlawrev-3683	1463	3	the	the	DET
inlawrev-3683	1463	4	tax	tax	NOUN
inlawrev-3683	1463	5	court	court	NOUN
inlawrev-3683	1463	6	affirmed	affirm	VERB
inlawrev-3683	1463	7	the	the	DET
inlawrev-3683	1463	8	state	state	PROPN
inlawrev-3683	1463	9	board	board	NOUN
inlawrev-3683	1463	10	's	's	PART
inlawrev-3683	1463	11	fmal	fmal	ADJ
inlawrev-3683	1463	12	determination	determination	NOUN
inlawrev-3683	1463	13	denying	deny	VERB
inlawrev-3683	1463	14	autoliv	autoliv	NOUN
inlawrev-3683	1463	15	's	's	PART
inlawrev-3683	1463	16	claim/^^	claim/^^	PROPN
inlawrev-3683	1463	17	d.	d.	PROPN
inlawrev-3683	1463	18	indiana	indiana	PROPN
inlawrev-3683	1463	19	sales	sale	NOUN
inlawrev-3683	1463	20	and	and	CCONJ
inlawrev-3683	1463	21	use	use	VERB
inlawrev-3683	1463	22	taxes	taxis	NOUN
inlawrev-3683	1463	23	1	1	NUM
inlawrev-3683	1463	24	.	.	NOUN
inlawrev-3683	1463	25	stump	stump	NOUN
inlawrev-3683	1463	26	v.	v.	ADP
inlawrev-3683	1463	27	indiana	indiana	PROPN
inlawrev-3683	1463	28	department	department	PROPN
inlawrev-3683	1463	29	ofstate	ofstate	NOUN
inlawrev-3683	1463	30	revenue	revenue	NOUN
inlawrev-3683	1463	31	f"^^—as	f"^^—as	X
inlawrev-3683	1463	32	a	a	DET
inlawrev-3683	1463	33	result	result	NOUN
inlawrev-3683	1463	34	ofa	ofa	PROPN
inlawrev-3683	1463	35	workrelated	workrelate	VERB
inlawrev-3683	1463	36	accident	accident	NOUN
inlawrev-3683	1463	37	both	both	PRON
inlawrev-3683	1463	38	of	of	ADP
inlawrev-3683	1463	39	mr	mr	PROPN
inlawrev-3683	1463	40	.	.	PROPN
inlawrev-3683	1463	41	stump	stump	NOUN
inlawrev-3683	1463	42	's	's	PART
inlawrev-3683	1463	43	legs	leg	NOUN
inlawrev-3683	1463	44	were	be	AUX
inlawrev-3683	1463	45	amputated	amputate	VERB
inlawrev-3683	1463	46	below	below	ADP
inlawrev-3683	1463	47	the	the	DET
inlawrev-3683	1463	48	knee	knee	NOUN
inlawrev-3683	1463	49	.	.	PUNCT
inlawrev-3683	1464	1	in	in	ADP
inlawrev-3683	1464	2	1	1	NUM
inlawrev-3683	1464	3	999	999	NUM
inlawrev-3683	1464	4	,	,	PUNCT
inlawrev-3683	1464	5	mr	mr	PROPN
inlawrev-3683	1464	6	.	.	PROPN
inlawrev-3683	1464	7	stump	stump	NOUN
inlawrev-3683	1464	8	received	receive	VERB
inlawrev-3683	1464	9	a	a	DET
inlawrev-3683	1464	10	prescription	prescription	NOUN
inlawrev-3683	1464	11	from	from	ADP
inlawrev-3683	1464	12	his	his	PRON
inlawrev-3683	1464	13	physician	physician	NOUN
inlawrev-3683	1464	14	,	,	PUNCT
inlawrev-3683	1464	15	purchased	purchase	VERB
inlawrev-3683	1464	16	a	a	DET
inlawrev-3683	1464	17	van	van	NOUN
inlawrev-3683	1464	18	,	,	PUNCT
inlawrev-3683	1464	19	and	and	CCONJ
inlawrev-3683	1464	20	then	then	ADV
inlawrev-3683	1464	21	had	have	VERB
inlawrev-3683	1464	22	it	it	PRON
inlawrev-3683	1464	23	modified	modify	VERB
inlawrev-3683	1464	24	to	to	PART
inlawrev-3683	1464	25	accommodate	accommodate	VERB
inlawrev-3683	1464	26	his	his	PRON
inlawrev-3683	1464	27	handicap	handicap	NOUN
inlawrev-3683	1464	28	.	.	PUNCT
inlawrev-3683	1465	1	mr	mr	PROPN
inlawrev-3683	1465	2	.	.	PROPN
inlawrev-3683	1465	3	stump	stump	PROPN
inlawrev-3683	1465	4	paid	pay	VERB
inlawrev-3683	1465	5	the	the	DET
inlawrev-3683	1465	6	sales	sale	NOUN
inlawrev-3683	1465	7	tax	tax	NOUN
inlawrev-3683	1465	8	on	on	ADP
inlawrev-3683	1465	9	the	the	DET
inlawrev-3683	1465	10	purchase	purchase	NOUN
inlawrev-3683	1465	11	of	of	ADP
inlawrev-3683	1465	12	the	the	DET
inlawrev-3683	1465	13	van	van	NOUN
inlawrev-3683	1465	14	and	and	CCONJ
inlawrev-3683	1465	15	later	later	ADV
inlawrev-3683	1465	16	filed	file	VERB
inlawrev-3683	1465	17	a	a	DET
inlawrev-3683	1465	18	claim	claim	NOUN
inlawrev-3683	1465	19	for	for	ADP
inlawrev-3683	1465	20	refund	refund	NOUN
inlawrev-3683	1465	21	with	with	ADP
inlawrev-3683	1465	22	the	the	DET
inlawrev-3683	1465	23	department	department	NOUN
inlawrev-3683	1465	24	claiming	claim	VERB
inlawrev-3683	1465	25	that	that	SCONJ
inlawrev-3683	1465	26	indiana	indiana	PROPN
inlawrev-3683	1465	27	code	code	PROPN
inlawrev-3683	1465	28	section	section	NOUN
inlawrev-3683	1465	29	6	6	NUM
inlawrev-3683	1465	30	-	-	SYM
inlawrev-3683	1465	31	2.5	2.5	NUM
inlawrev-3683	1465	32	-	-	PUNCT
inlawrev-3683	1465	33	5	5	NUM
inlawrev-3683	1465	34	-	-	SYM
inlawrev-3683	1465	35	1	1	NUM
inlawrev-3683	1465	36	8	8	NUM
inlawrev-3683	1465	37	exempted	exempt	VERB
inlawrev-3683	1465	38	the	the	DET
inlawrev-3683	1465	39	purchase	purchase	NOUN
inlawrev-3683	1465	40	of	of	ADP
inlawrev-3683	1465	41	the	the	DET
inlawrev-3683	1465	42	van	van	NOUN
inlawrev-3683	1465	43	from	from	ADP
inlawrev-3683	1465	44	sales	sale	NOUN
inlawrev-3683	1465	45	tax	tax	NOUN
inlawrev-3683	1465	46	.	.	PUNCT
inlawrev-3683	1466	1	the	the	DET
inlawrev-3683	1466	2	department	department	NOUN
inlawrev-3683	1466	3	denied	deny	VERB
inlawrev-3683	1466	4	that	that	DET
inlawrev-3683	1466	5	claim	claim	NOUN
inlawrev-3683	1466	6	and	and	CCONJ
inlawrev-3683	1466	7	mr	mr	PROPN
inlawrev-3683	1466	8	.	.	PROPN
inlawrev-3683	1466	9	stump	stump	NOUN
inlawrev-3683	1466	10	initiated	initiate	VERB
inlawrev-3683	1466	11	an	an	DET
inlawrev-3683	1466	12	original	original	ADJ
inlawrev-3683	1466	13	tax	tax	NOUN
inlawrev-3683	1466	14	appeal	appeal	NOUN
inlawrev-3683	1466	15	on	on	ADP
inlawrev-3683	1466	16	december	december	PROPN
inlawrev-3683	1466	17	27	27	NUM
inlawrev-3683	1466	18	,	,	PUNCT
inlawrev-3683	1466	19	2000	2000	NUM
inlawrev-3683	1466	20	.	.	PUNCT
inlawrev-3683	1467	1	on	on	ADP
inlawrev-3683	1467	2	october	october	PROPN
inlawrev-3683	1467	3	2	2	NUM
inlawrev-3683	1467	4	,	,	PUNCT
inlawrev-3683	1467	5	2000	2000	NUM
inlawrev-3683	1467	6	,	,	PUNCT
inlawrev-3683	1467	7	mr	mr	PROPN
inlawrev-3683	1467	8	.	.	PROPN
inlawrev-3683	1467	9	stump	stump	NOUN
inlawrev-3683	1467	10	purchased	purchase	VERB
inlawrev-3683	1467	11	another	another	DET
inlawrev-3683	1467	12	van	van	NOUN
inlawrev-3683	1467	13	to	to	PART
inlawrev-3683	1467	14	modify	modify	VERB
inlawrev-3683	1467	15	to	to	PART
inlawrev-3683	1467	16	accommodate	accommodate	VERB
inlawrev-3683	1467	17	his	his	PRON
inlawrev-3683	1467	18	prescription	prescription	NOUN
inlawrev-3683	1467	19	handicap	handicap	NOUN
inlawrev-3683	1467	20	.	.	PUNCT
inlawrev-3683	1468	1	however	however	ADV
inlawrev-3683	1468	2	,	,	PUNCT
inlawrev-3683	1468	3	on	on	ADP
inlawrev-3683	1468	4	this	this	DET
inlawrev-3683	1468	5	occasion	occasion	NOUN
inlawrev-3683	1468	6	,	,	PUNCT
inlawrev-3683	1468	7	mr	mr	PROPN
inlawrev-3683	1468	8	.	.	PROPN
inlawrev-3683	1468	9	stump	stump	NOUN
inlawrev-3683	1468	10	failed	fail	VERB
inlawrev-3683	1468	11	to	to	PART
inlawrev-3683	1468	12	pay	pay	VERB
inlawrev-3683	1468	13	any	any	DET
inlawrev-3683	1468	14	sales	sale	NOUN
inlawrev-3683	1468	15	tax	tax	NOUN
inlawrev-3683	1468	16	on	on	ADP
inlawrev-3683	1468	17	the	the	DET
inlawrev-3683	1468	18	purchase	purchase	NOUN
inlawrev-3683	1468	19	.	.	PUNCT
inlawrev-3683	1469	1	the	the	DET
inlawrev-3683	1469	2	department	department	NOUN
inlawrev-3683	1469	3	assessed	assess	VERB
inlawrev-3683	1469	4	mr	mr	PROPN
inlawrev-3683	1469	5	.	.	PROPN
inlawrev-3683	1469	6	stump	stump	NOUN
inlawrev-3683	1469	7	sales	sale	NOUN
inlawrev-3683	1469	8	tax	tax	NOUN
inlawrev-3683	1469	9	,	,	PUNCT
inlawrev-3683	1469	10	penalties	penalty	NOUN
inlawrev-3683	1469	11	,	,	PUNCT
inlawrev-3683	1469	12	and	and	CCONJ
inlawrev-3683	1469	13	interest	interest	NOUN
inlawrev-3683	1469	14	on	on	ADP
inlawrev-3683	1469	15	the	the	DET
inlawrev-3683	1469	16	purchase	purchase	NOUN
inlawrev-3683	1469	17	ofthe	ofthe	NOUN
inlawrev-3683	1469	18	van	van	NOUN
inlawrev-3683	1469	19	.	.	PUNCT
inlawrev-3683	1470	1	mr	mr	PROPN
inlawrev-3683	1470	2	.	.	PROPN
inlawrev-3683	1470	3	stump	stump	NOUN
inlawrev-3683	1470	4	appealed	appeal	VERB
inlawrev-3683	1470	5	the	the	DET
inlawrev-3683	1470	6	assessment	assessment	NOUN
inlawrev-3683	1470	7	upon	upon	SCONJ
inlawrev-3683	1470	8	the	the	DET
inlawrev-3683	1470	9	same	same	ADJ
inlawrev-3683	1470	10	basis	basis	NOUN
inlawrev-3683	1470	11	as	as	ADP
inlawrev-3683	1470	12	the	the	DET
inlawrev-3683	1470	13	earlier	early	ADJ
inlawrev-3683	1470	14	claim	claim	NOUN
inlawrev-3683	1470	15	for	for	ADP
inlawrev-3683	1470	16	refund	refund	NOUN
inlawrev-3683	1470	17	on	on	ADP
inlawrev-3683	1470	18	the	the	DET
inlawrev-3683	1470	19	first	first	ADJ
inlawrev-3683	1470	20	van	van	PROPN
inlawrev-3683	1470	21	purchase	purchase	NOUN
inlawrev-3683	1470	22	.	.	PUNCT
inlawrev-3683	1471	1	similarly	similarly	ADV
inlawrev-3683	1471	2	,	,	PUNCT
inlawrev-3683	1471	3	the	the	DET
inlawrev-3683	1471	4	department	department	NOUN
inlawrev-3683	1471	5	denied	deny	VERB
inlawrev-3683	1471	6	such	such	ADJ
inlawrev-3683	1471	7	claim	claim	NOUN
inlawrev-3683	1471	8	for	for	ADP
inlawrev-3683	1471	9	exemption	exemption	NOUN
inlawrev-3683	1471	10	.	.	PUNCT
inlawrev-3683	1472	1	mr	mr	PROPN
inlawrev-3683	1472	2	.	.	PROPN
inlawrev-3683	1472	3	stump	stump	NOUN
inlawrev-3683	1472	4	initiated	initiate	VERB
inlawrev-3683	1472	5	another	another	DET
inlawrev-3683	1472	6	original	original	ADJ
inlawrev-3683	1472	7	tax	tax	NOUN
inlawrev-3683	1472	8	appeal	appeal	NOUN
inlawrev-3683	1472	9	and	and	CCONJ
inlawrev-3683	1472	10	subsequently	subsequently	ADV
inlawrev-3683	1472	11	a	a	DET
inlawrev-3683	1472	12	unified	unified	ADJ
inlawrev-3683	1472	13	motion	motion	NOUN
inlawrev-3683	1472	14	for	for	ADP
inlawrev-3683	1472	15	summaryjudgment	summaryjudgment	NOUN
inlawrev-3683	1472	16	in	in	ADP
inlawrev-3683	1472	17	both	both	DET
inlawrev-3683	1472	18	cases	case	NOUN
inlawrev-3683	1472	19	.	.	PUNCT
inlawrev-3683	1473	1	"*^^	"*^^	NOUN
inlawrev-3683	1473	2	the	the	DET
inlawrev-3683	1473	3	department	department	NOUN
inlawrev-3683	1473	4	argued	argue	VERB
inlawrev-3683	1473	5	,	,	PUNCT
inlawrev-3683	1473	6	and	and	CCONJ
inlawrev-3683	1473	7	the	the	DET
inlawrev-3683	1473	8	tax	tax	NOUN
inlawrev-3683	1473	9	court	court	NOUN
inlawrev-3683	1473	10	agreed	agree	VERB
inlawrev-3683	1473	11	,	,	PUNCT
inlawrev-3683	1473	12	that	that	SCONJ
inlawrev-3683	1473	13	the	the	DET
inlawrev-3683	1473	14	department	department	NOUN
inlawrev-3683	1473	15	's	's	PART
inlawrev-3683	1473	16	regulations	regulation	NOUN
inlawrev-3683	1473	17	only	only	ADV
inlawrev-3683	1473	18	covered	cover	VERB
inlawrev-3683	1473	19	the	the	DET
inlawrev-3683	1473	20	medical	medical	ADJ
inlawrev-3683	1473	21	equipment	equipment	NOUN
inlawrev-3683	1473	22	added	add	VERB
inlawrev-3683	1473	23	to	to	ADP
inlawrev-3683	1473	24	the	the	DET
inlawrev-3683	1473	25	vehicle	vehicle	NOUN
inlawrev-3683	1473	26	pursuant	pursuant	ADJ
inlawrev-3683	1473	27	to	to	ADP
inlawrev-3683	1473	28	stump	stump	NOUN
inlawrev-3683	1473	29	's	's	PART
inlawrev-3683	1473	30	prescription	prescription	NOUN
inlawrev-3683	1473	31	for	for	ADP
inlawrev-3683	1473	32	his	his	PRON
inlawrev-3683	1473	33	handicap	handicap	NOUN
inlawrev-3683	1473	34	.	.	PUNCT
inlawrev-3683	1473	35	'**^	'**^	PUNCT
inlawrev-3683	1474	1	giving	give	VERB
inlawrev-3683	1474	2	the	the	DET
inlawrev-3683	1474	3	term	term	NOUN
inlawrev-3683	1474	4	"	"	PUNCT
inlawrev-3683	1474	5	directly	directly	ADV
inlawrev-3683	1474	6	"	"	PUNCT
inlawrev-3683	1474	7	is	be	AUX
inlawrev-3683	1474	8	plain	plain	ADJ
inlawrev-3683	1474	9	,	,	PUNCT
inlawrev-3683	1474	10	ordinary	ordinary	ADJ
inlawrev-3683	1474	11	,	,	PUNCT
inlawrev-3683	1474	12	and	and	CCONJ
inlawrev-3683	1474	13	usual	usual	ADJ
inlawrev-3683	1474	14	meaning	meaning	NOUN
inlawrev-3683	1474	15	in	in	ADP
inlawrev-3683	1474	16	resolving	resolve	VERB
inlawrev-3683	1474	17	any	any	DET
inlawrev-3683	1474	18	ambiguity	ambiguity	NOUN
inlawrev-3683	1474	19	over	over	ADP
inlawrev-3683	1474	20	the	the	DET
inlawrev-3683	1474	21	statutory	statutory	ADJ
inlawrev-3683	1474	22	construction	construction	NOUN
inlawrev-3683	1474	23	,	,	PUNCT
inlawrev-3683	1474	24	the	the	DET
inlawrev-3683	1474	25	tax	tax	NOUN
inlawrev-3683	1474	26	court	court	NOUN
inlawrev-3683	1474	27	looked	look	VERB
inlawrev-3683	1474	28	to	to	ADP
inlawrev-3683	1474	29	the	the	DET
inlawrev-3683	1474	30	webster	webster	PROPN
inlawrev-3683	1474	31	's	's	PART
inlawrev-3683	1474	32	third	third	ADJ
inlawrev-3683	1474	33	new	new	ADJ
inlawrev-3683	1474	34	482	482	NUM
inlawrev-3683	1474	35	.	.	PUNCT
inlawrev-3683	1475	1	i	i	PRON
inlawrev-3683	1475	2	d.	d.	PROPN
inlawrev-3683	1475	3	483	483	NUM
inlawrev-3683	1475	4	.	.	PUNCT
inlawrev-3683	1476	1	i	i	PRON
inlawrev-3683	1476	2	d.	d.	PROPN
inlawrev-3683	1476	3	at	at	ADP
inlawrev-3683	1476	4	597	597	NUM
inlawrev-3683	1476	5	.	.	PUNCT
inlawrev-3683	1477	1	484	484	NUM
inlawrev-3683	1477	2	.	.	PUNCT
inlawrev-3683	1478	1	i	i	PRON
inlawrev-3683	1478	2	d	d	PROPN
inlawrev-3683	1478	3	at	at	ADP
inlawrev-3683	1478	4	596	596	NUM
inlawrev-3683	1478	5	;	;	PUNCT
inlawrev-3683	1478	6	see	see	VERB
inlawrev-3683	1478	7	ind	ind	NOUN
inlawrev-3683	1478	8	.	.	PUNCT
inlawrev-3683	1479	1	admin	admin	PROPN
inlawrev-3683	1479	2	.	.	PUNCT
inlawrev-3683	1479	3	code	code	PROPN
inlawrev-3683	1479	4	tit	tit	PROPN
inlawrev-3683	1479	5	.	.	PUNCT
inlawrev-3683	1480	1	50	50	NUM
inlawrev-3683	1480	2	,	,	PUNCT
inlawrev-3683	1480	3	r.	r.	NOUN
inlawrev-3683	1480	4	4.2	4.2	NUM
inlawrev-3683	1480	5	-	-	SYM
inlawrev-3683	1480	6	6	6	NUM
inlawrev-3683	1480	7	-	-	NUM
inlawrev-3683	1480	8	2(d	2(d	NUM
inlawrev-3683	1480	9	)	)	PUNCT
inlawrev-3683	1480	10	(	(	PUNCT
inlawrev-3683	1480	11	1	1	NUM
inlawrev-3683	1480	12	)	)	PUNCT
inlawrev-3683	1480	13	;	;	PUNCT
inlawrev-3683	1480	14	standard	standard	PROPN
inlawrev-3683	1480	15	plastic	plastic	PROPN
inlawrev-3683	1480	16	corp	corp	PROPN
inlawrev-3683	1480	17	.	.	PROPN
inlawrev-3683	1481	1	v.	v.	ADP
inlawrev-3683	1481	2	dep't	dep't	NOUN
inlawrev-3683	1481	3	of	of	ADP
inlawrev-3683	1481	4	local	local	ADJ
inlawrev-3683	1481	5	gov't	gov't	ADJ
inlawrev-3683	1481	6	fin	fin	NOUN
inlawrev-3683	1481	7	.	.	PUNCT
inlawrev-3683	1482	1	,	,	PUNCT
inlawrev-3683	1482	2	773	773	NUM
inlawrev-3683	1482	3	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1482	4	379	379	NUM
inlawrev-3683	1482	5	(	(	PUNCT
inlawrev-3683	1482	6	ind	ind	NOUN
inlawrev-3683	1482	7	.	.	PUNCT
inlawrev-3683	1483	1	tax	tax	PROPN
inlawrev-3683	1483	2	ct	ct	PROPN
inlawrev-3683	1483	3	.	.	PROPN
inlawrev-3683	1483	4	2002	2002	NUM
inlawrev-3683	1483	5	)	)	PUNCT
inlawrev-3683	1483	6	.	.	PUNCT
inlawrev-3683	1484	1	485	485	NUM
inlawrev-3683	1484	2	.	.	PUNCT
inlawrev-3683	1484	3	/^m	/^m	NOUN
inlawrev-3683	1484	4	/	/	SYM
inlawrev-3683	1484	5	o//v	o//v	NOUN
inlawrev-3683	1484	6	,	,	PUNCT
inlawrev-3683	1484	7	784	784	NUM
inlawrev-3683	1484	8	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1484	9	at	at	ADP
inlawrev-3683	1484	10	596	596	NUM
inlawrev-3683	1484	11	-	-	SYM
inlawrev-3683	1484	12	97	97	NUM
inlawrev-3683	1484	13	.	.	PUNCT
inlawrev-3683	1485	1	486	486	NUM
inlawrev-3683	1485	2	.	.	PUNCT
inlawrev-3683	1486	1	i	i	PRON
inlawrev-3683	1486	2	d	d	PROPN
inlawrev-3683	1486	3	487	487	NUM
inlawrev-3683	1486	4	.	.	PUNCT
inlawrev-3683	1487	1	777	777	NUM
inlawrev-3683	1487	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1487	3	799	799	NUM
inlawrev-3683	1487	4	(	(	PUNCT
inlawrev-3683	1487	5	ind	ind	NOUN
inlawrev-3683	1487	6	.	.	PUNCT
inlawrev-3683	1488	1	tax	tax	PROPN
inlawrev-3683	1488	2	ct	ct	PROPN
inlawrev-3683	1488	3	.	.	PROPN
inlawrev-3683	1488	4	2002	2002	NUM
inlawrev-3683	1488	5	)	)	PUNCT
inlawrev-3683	1488	6	.	.	PUNCT
inlawrev-3683	1489	1	488	488	NUM
inlawrev-3683	1489	2	.	.	PUNCT
inlawrev-3683	1489	3	mat	mat	PROPN
inlawrev-3683	1489	4	800	800	NUM
inlawrev-3683	1489	5	-	-	NUM
inlawrev-3683	1489	6	01	01	NUM
inlawrev-3683	1489	7	.	.	PUNCT
inlawrev-3683	1489	8	489	489	NUM
inlawrev-3683	1489	9	.	.	PUNCT
inlawrev-3683	1490	1	i	i	PRON
inlawrev-3683	1490	2	d.	d.	PROPN
inlawrev-3683	1490	3	at801	at801	PROPN
inlawrev-3683	1490	4	-	-	PUNCT
inlawrev-3683	1490	5	02;5ee	02;5ee	PROPN
inlawrev-3683	1490	6	ind	ind	PROPN
inlawrev-3683	1490	7	.	.	PUNCT
inlawrev-3683	1491	1	admin	admin	PROPN
inlawrev-3683	1491	2	.	.	PUNCT
inlawrev-3683	1492	1	code	code	PROPN
inlawrev-3683	1492	2	tit	tit	PROPN
inlawrev-3683	1492	3	.	.	PUNCT
inlawrev-3683	1493	1	45	45	NUM
inlawrev-3683	1493	2	,	,	PUNCT
inlawrev-3683	1493	3	r.	r.	NOUN
inlawrev-3683	1493	4	2.2	2.2	NUM
inlawrev-3683	1493	5	-	-	SYM
inlawrev-3683	1493	6	5	5	NUM
inlawrev-3683	1493	7	-	-	PUNCT
inlawrev-3683	1493	8	28(h)"[t]heterm	28(h)"[t]heterm	NOUN
inlawrev-3683	1493	9	'	'	PUNCT
inlawrev-3683	1493	10	medical	medical	ADJ
inlawrev-3683	1493	11	equipment	equipment	NOUN
inlawrev-3683	1493	12	,	,	PUNCT
inlawrev-3683	1493	13	supplies	supply	NOUN
inlawrev-3683	1493	14	,	,	PUNCT
inlawrev-3683	1493	15	and	and	CCONJ
inlawrev-3683	1493	16	devices	device	NOUN
inlawrev-3683	1493	17	'	'	PART
inlawrev-3683	1494	1	[	[	X
inlawrev-3683	1494	2	as	as	SCONJ
inlawrev-3683	1494	3	used	use	VERB
inlawrev-3683	1494	4	in	in	ADP
inlawrev-3683	1494	5	indiana	indiana	PROPN
inlawrev-3683	1494	6	code	code	PROPN
inlawrev-3683	1494	7	§	§	PROPN
inlawrev-3683	1494	8	6	6	NUM
inlawrev-3683	1494	9	-	-	SYM
inlawrev-3683	1494	10	2.5	2.5	NUM
inlawrev-3683	1494	11	-	-	PUNCT
inlawrev-3683	1494	12	5	5	NUM
inlawrev-3683	1494	13	-	-	SYM
inlawrev-3683	1494	14	1	1	NUM
inlawrev-3683	1494	15	8(a	8(a	NUM
inlawrev-3683	1494	16	)	)	PUNCT
inlawrev-3683	1494	17	]	]	PUNCT
inlawrev-3683	1494	18	are	be	AUX
inlawrev-3683	1494	19	those	those	DET
inlawrev-3683	1494	20	items	item	NOUN
inlawrev-3683	1494	21	,	,	PUNCT
inlawrev-3683	1494	22	the	the	DET
inlawrev-3683	1494	23	use	use	NOUN
inlawrev-3683	1494	24	of	of	ADP
inlawrev-3683	1494	25	which	which	PRON
inlawrev-3683	1494	26	is	be	AUX
inlawrev-3683	1494	27	directly	directly	ADV
inlawrev-3683	1494	28	required	require	VERB
inlawrev-3683	1494	29	to	to	PART
inlawrev-3683	1494	30	correct	correct	VERB
inlawrev-3683	1494	31	or	or	CCONJ
inlawrev-3683	1494	32	alleviate	alleviate	VERB
inlawrev-3683	1494	33	injury	injury	NOUN
inlawrev-3683	1494	34	to	to	ADP
inlawrev-3683	1494	35	[	[	X
inlawrev-3683	1494	36	,	,	PUNCT
inlawrev-3683	1494	37	]	]	X
inlawrev-3683	1494	38	malfunction	malfunction	NOUN
inlawrev-3683	1494	39	of	of	ADP
inlawrev-3683	1494	40	,	,	PUNCT
inlawrev-3683	1494	41	or	or	CCONJ
inlawrev-3683	1494	42	removal	removal	NOUN
inlawrev-3683	1494	43	ofa	ofa	PROPN
inlawrev-3683	1494	44	portion	portion	NOUN
inlawrev-3683	1494	45	ofthe	ofthe	NOUN
inlawrev-3683	1494	46	purchaser	purchaser	NOUN
inlawrev-3683	1494	47	's	's	PART
inlawrev-3683	1494	48	body	body	NOUN
inlawrev-3683	1494	49	.	.	PUNCT
inlawrev-3683	1494	50	"	"	PUNCT
inlawrev-3683	1495	1	2004	2004	NUM
inlawrev-3683	1495	2	]	]	PUNCT
inlawrev-3683	1495	3	taxation	taxation	NOUN
inlawrev-3683	1495	4	1393	1393	NUM
inlawrev-3683	1495	5	dictionary/^^	dictionary/^^	PROPN
inlawrev-3683	1495	6	which	which	PRON
inlawrev-3683	1495	7	defined	define	VERB
inlawrev-3683	1495	8	the	the	DET
inlawrev-3683	1495	9	term	term	NOUN
inlawrev-3683	1495	10	"	"	PUNCT
inlawrev-3683	1495	11	directly	directly	ADV
inlawrev-3683	1495	12	"	"	PUNCT
inlawrev-3683	1495	13	as	as	ADP
inlawrev-3683	1495	14	"	"	PUNCT
inlawrev-3683	1495	15	without	without	ADP
inlawrev-3683	1495	16	any	any	DET
inlawrev-3683	1495	17	intervening	intervene	VERB
inlawrev-3683	1495	18	agency	agency	NOUN
inlawrev-3683	1495	19	or	or	CCONJ
inlawrev-3683	1495	20	instrumentality	instrumentality	NOUN
inlawrev-3683	1495	21	or	or	CCONJ
inlawrev-3683	1495	22	determining	determine	VERB
inlawrev-3683	1495	23	influence	influence	NOUN
inlawrev-3683	1495	24	:	:	PUNCT
inlawrev-3683	1495	25	without	without	ADP
inlawrev-3683	1495	26	any	any	DET
inlawrev-3683	1495	27	intermediate	intermediate	ADJ
inlawrev-3683	1495	28	step	step	NOUN
inlawrev-3683	1495	29	.	.	PUNCT
inlawrev-3683	1496	1	'"*^	'"*^	NOUN
inlawrev-3683	1496	2	'	'	PUNCT
inlawrev-3683	1496	3	therefore	therefore	ADV
inlawrev-3683	1496	4	,	,	PUNCT
inlawrev-3683	1496	5	because	because	SCONJ
inlawrev-3683	1496	6	stump	stump	NOUN
inlawrev-3683	1496	7	's	's	PART
inlawrev-3683	1496	8	van	van	NOUN
inlawrev-3683	1496	9	required	require	VERB
inlawrev-3683	1496	10	the	the	DET
inlawrev-3683	1496	11	extra	extra	ADJ
inlawrev-3683	1496	12	step	step	NOUN
inlawrev-3683	1496	13	of	of	ADP
inlawrev-3683	1496	14	modification	modification	NOUN
inlawrev-3683	1496	15	and	and	CCONJ
inlawrev-3683	1496	16	addition	addition	NOUN
inlawrev-3683	1496	17	of	of	ADP
inlawrev-3683	1496	18	instruments	instrument	NOUN
inlawrev-3683	1496	19	to	to	PART
inlawrev-3683	1496	20	accommodate	accommodate	VERB
inlawrev-3683	1496	21	his	his	PRON
inlawrev-3683	1496	22	handicap	handicap	NOUN
inlawrev-3683	1496	23	,	,	PUNCT
inlawrev-3683	1496	24	it	it	PRON
inlawrev-3683	1496	25	could	could	AUX
inlawrev-3683	1496	26	not	not	PART
inlawrev-3683	1496	27	be	be	AUX
inlawrev-3683	1496	28	said	say	VERB
inlawrev-3683	1496	29	to	to	PART
inlawrev-3683	1496	30	directly	directly	ADV
inlawrev-3683	1496	31	alleviate	alleviate	VERB
inlawrev-3683	1496	32	mr	mr	PROPN
inlawrev-3683	1496	33	.	.	PROPN
inlawrev-3683	1496	34	stump	stump	NOUN
inlawrev-3683	1496	35	's	's	PART
inlawrev-3683	1496	36	condition/^^	condition/^^	PROPN
inlawrev-3683	1496	37	the	the	DET
inlawrev-3683	1496	38	tax	tax	NOUN
inlawrev-3683	1496	39	court	court	NOUN
inlawrev-3683	1496	40	denied	deny	VERB
inlawrev-3683	1496	41	mr	mr	PROPN
inlawrev-3683	1496	42	.	.	PROPN
inlawrev-3683	1496	43	stump	stump	PROPN
inlawrev-3683	1496	44	's	's	PART
inlawrev-3683	1496	45	contention	contention	NOUN
inlawrev-3683	1496	46	that	that	SCONJ
inlawrev-3683	1496	47	his	his	PRON
inlawrev-3683	1496	48	insurance	insurance	NOUN
inlawrev-3683	1496	49	carrier	carrier	NOUN
inlawrev-3683	1496	50	had	have	AUX
inlawrev-3683	1496	51	never	never	ADV
inlawrev-3683	1496	52	paid	pay	VERB
inlawrev-3683	1496	53	sales	sale	NOUN
inlawrev-3683	1496	54	tax	tax	NOUN
inlawrev-3683	1496	55	on	on	ADP
inlawrev-3683	1496	56	previous	previous	ADJ
inlawrev-3683	1496	57	purchases	purchase	NOUN
inlawrev-3683	1496	58	of	of	ADP
inlawrev-3683	1496	59	handicap	handicap	NOUN
inlawrev-3683	1496	60	-	-	PUNCT
inlawrev-3683	1496	61	modified	modify	VERB
inlawrev-3683	1496	62	vans	van	NOUN
inlawrev-3683	1496	63	because	because	SCONJ
inlawrev-3683	1496	64	businesses	business	NOUN
inlawrev-3683	1496	65	often	often	ADV
inlawrev-3683	1496	66	obtain	obtain	VERB
inlawrev-3683	1496	67	sales	sale	NOUN
inlawrev-3683	1496	68	tax	tax	NOUN
inlawrev-3683	1496	69	exemption	exemption	NOUN
inlawrev-3683	1496	70	certificates	certificate	NOUN
inlawrev-3683	1496	71	only	only	ADV
inlawrev-3683	1496	72	to	to	PART
inlawrev-3683	1496	73	later	later	ADV
inlawrev-3683	1496	74	pay	pay	VERB
inlawrev-3683	1496	75	a	a	DET
inlawrev-3683	1496	76	self	self	NOUN
inlawrev-3683	1496	77	-	-	PUNCT
inlawrev-3683	1496	78	assessed	assess	VERB
inlawrev-3683	1496	79	use	use	NOUN
inlawrev-3683	1496	80	tax	tax	NOUN
inlawrev-3683	1496	81	in	in	ADP
inlawrev-3683	1496	82	lieu	lieu	PROPN
inlawrev-3683	1496	83	ofthe	ofthe	ADJ
inlawrev-3683	1496	84	sales	sale	NOUN
inlawrev-3683	1496	85	tax	tax	NOUN
inlawrev-3683	1496	86	.	.	PUNCT
inlawrev-3683	1497	1	"*^^	"*^^	NOUN
inlawrev-3683	1497	2	similarly	similarly	ADV
inlawrev-3683	1497	3	,	,	PUNCT
inlawrev-3683	1497	4	the	the	DET
inlawrev-3683	1497	5	tax	tax	NOUN
inlawrev-3683	1497	6	court	court	NOUN
inlawrev-3683	1497	7	denied	deny	VERB
inlawrev-3683	1497	8	mr	mr	PROPN
inlawrev-3683	1497	9	.	.	PROPN
inlawrev-3683	1497	10	stump	stump	PROPN
inlawrev-3683	1497	11	's	's	PART
inlawrev-3683	1497	12	second	second	ADJ
inlawrev-3683	1497	13	contention	contention	NOUN
inlawrev-3683	1497	14	that	that	SCONJ
inlawrev-3683	1497	15	the	the	DET
inlawrev-3683	1497	16	bureau	bureau	NOUN
inlawrev-3683	1497	17	of	of	ADP
inlawrev-3683	1497	18	motor	motor	NOUN
inlawrev-3683	1497	19	vehicles	vehicle	NOUN
inlawrev-3683	1497	20	and	and	CCONJ
inlawrev-3683	1497	21	attorney	attorney	NOUN
inlawrev-3683	1497	22	general	general	NOUN
inlawrev-3683	1497	23	's	's	PART
inlawrev-3683	1497	24	office	office	NOUN
inlawrev-3683	1497	25	assured	assure	VERB
inlawrev-3683	1497	26	him	he	PRON
inlawrev-3683	1497	27	that	that	SCONJ
inlawrev-3683	1497	28	the	the	DET
inlawrev-3683	1497	29	purchase	purchase	NOUN
inlawrev-3683	1497	30	of	of	ADP
inlawrev-3683	1497	31	the	the	DET
inlawrev-3683	1497	32	second	second	ADJ
inlawrev-3683	1497	33	van	van	PROPN
inlawrev-3683	1497	34	would	would	AUX
inlawrev-3683	1497	35	be	be	AUX
inlawrev-3683	1497	36	tax	tax	NOUN
inlawrev-3683	1497	37	exempt	exempt	ADJ
inlawrev-3683	1497	38	because	because	SCONJ
inlawrev-3683	1497	39	neither	neither	PRON
inlawrev-3683	1497	40	of	of	ADP
inlawrev-3683	1497	41	those	those	DET
inlawrev-3683	1497	42	authorities	authority	NOUN
inlawrev-3683	1497	43	had	have	VERB
inlawrev-3683	1497	44	the	the	DET
inlawrev-3683	1497	45	authority	authority	NOUN
inlawrev-3683	1497	46	to	to	PART
inlawrev-3683	1497	47	make	make	VERB
inlawrev-3683	1497	48	such	such	DET
inlawrev-3683	1497	49	an	an	DET
inlawrev-3683	1497	50	assurance	assurance	NOUN
inlawrev-3683	1497	51	.	.	PUNCT
inlawrev-3683	1498	1	'*^	'*^	NOUN
inlawrev-3683	1498	2	'	'	PART
inlawrev-3683	1498	3	*	*	NUM
inlawrev-3683	1498	4	2	2	NUM
inlawrev-3683	1498	5	.	.	NOUN
inlawrev-3683	1498	6	1	1	NUM
inlawrev-3683	1498	7	stop	stop	VERB
inlawrev-3683	1498	8	auto	auto	NOUN
inlawrev-3683	1498	9	sales	sale	NOUN
inlawrev-3683	1498	10	,	,	PUNCT
inlawrev-3683	1498	11	inc	inc	PROPN
inlawrev-3683	1498	12	.	.	PROPN
inlawrev-3683	1499	1	v.	v.	PROPN
inlawrev-3683	1499	2	indiana	indiana	PROPN
inlawrev-3683	1499	3	department	department	PROPN
inlawrev-3683	1499	4	ofstate	ofstate	PROPN
inlawrev-3683	1499	5	revenue	revenue	NOUN
inlawrev-3683	1499	6	.	.	PUNCT
inlawrev-3683	1500	1	^'^^	^'^^	NUM
inlawrev-3683	1500	2	—	—	PUNCT
inlawrev-3683	1500	3	1	1	NUM
inlawrev-3683	1500	4	stop	stop	NOUN
inlawrev-3683	1500	5	runs	run	VERB
inlawrev-3683	1500	6	an	an	DET
inlawrev-3683	1500	7	automobile	automobile	NOUN
inlawrev-3683	1500	8	sales	sale	NOUN
inlawrev-3683	1500	9	lot	lot	NOUN
inlawrev-3683	1500	10	in	in	ADP
inlawrev-3683	1500	11	indiana	indiana	PROPN
inlawrev-3683	1500	12	,	,	PUNCT
inlawrev-3683	1500	13	which	which	PRON
inlawrev-3683	1500	14	sells	sell	VERB
inlawrev-3683	1500	15	vehicles	vehicle	NOUN
inlawrev-3683	1500	16	on	on	ADP
inlawrev-3683	1500	17	a	a	DET
inlawrev-3683	1500	18	"	"	PUNCT
inlawrev-3683	1500	19	buy	buy	NOUN
inlawrev-3683	1500	20	-	-	PUNCT
inlawrev-3683	1500	21	herepay	herepay	NOUN
inlawrev-3683	1500	22	-	-	PUNCT
inlawrev-3683	1500	23	here	here	ADV
inlawrev-3683	1500	24	"	"	PUNCT
inlawrev-3683	1500	25	basis	basis	NOUN
inlawrev-3683	1500	26	.	.	PUNCT
inlawrev-3683	1501	1	'^^^	'^^^	PROPN
inlawrev-3683	1501	2	customers	customer	NOUN
inlawrev-3683	1501	3	choosing	choose	VERB
inlawrev-3683	1501	4	to	to	PART
inlawrev-3683	1501	5	do	do	VERB
inlawrev-3683	1501	6	so	so	ADV
inlawrev-3683	1501	7	may	may	AUX
inlawrev-3683	1501	8	enter	enter	VERB
inlawrev-3683	1501	9	into	into	ADP
inlawrev-3683	1501	10	an	an	DET
inlawrev-3683	1501	11	installment	installment	NOUN
inlawrev-3683	1501	12	contract	contract	NOUN
inlawrev-3683	1501	13	with	with	ADP
inlawrev-3683	1501	14	1	1	NUM
inlawrev-3683	1501	15	stop	stop	VERB
inlawrev-3683	1501	16	and	and	CCONJ
inlawrev-3683	1501	17	pay	pay	VERB
inlawrev-3683	1501	18	no	no	DET
inlawrev-3683	1501	19	money	money	NOUN
inlawrev-3683	1501	20	down	down	ADV
inlawrev-3683	1501	21	.	.	PUNCT
inlawrev-3683	1502	1	customers	customer	NOUN
inlawrev-3683	1502	2	exercising	exercise	VERB
inlawrev-3683	1502	3	this	this	DET
inlawrev-3683	1502	4	financing	financing	NOUN
inlawrev-3683	1502	5	option	option	NOUN
inlawrev-3683	1502	6	are	be	AUX
inlawrev-3683	1502	7	not	not	PART
inlawrev-3683	1502	8	charged	charge	VERB
inlawrev-3683	1502	9	sales	sale	NOUN
inlawrev-3683	1502	10	tax	tax	NOUN
inlawrev-3683	1502	11	on	on	ADP
inlawrev-3683	1502	12	the	the	DET
inlawrev-3683	1502	13	purchase	purchase	NOUN
inlawrev-3683	1502	14	price	price	NOUN
inlawrev-3683	1502	15	of	of	ADP
inlawrev-3683	1502	16	the	the	DET
inlawrev-3683	1502	17	vehicle	vehicle	NOUN
inlawrev-3683	1502	18	.	.	PUNCT
inlawrev-3683	1503	1	instead	instead	ADV
inlawrev-3683	1503	2	,	,	PUNCT
inlawrev-3683	1503	3	1	1	NUM
inlawrev-3683	1503	4	stop	stop	VERB
inlawrev-3683	1503	5	loans	loan	NOUN
inlawrev-3683	1503	6	the	the	DET
inlawrev-3683	1503	7	customer	customer	NOUN
inlawrev-3683	1503	8	the	the	DET
inlawrev-3683	1503	9	money	money	NOUN
inlawrev-3683	1503	10	then	then	ADV
inlawrev-3683	1503	11	remits	remit	VERB
inlawrev-3683	1503	12	the	the	DET
inlawrev-3683	1503	13	amount	amount	NOUN
inlawrev-3683	1503	14	ofthe	ofthe	ADJ
inlawrev-3683	1503	15	sales	sale	NOUN
inlawrev-3683	1503	16	tax	tax	NOUN
inlawrev-3683	1503	17	due	due	ADP
inlawrev-3683	1503	18	on	on	ADP
inlawrev-3683	1503	19	the	the	DET
inlawrev-3683	1503	20	purchase	purchase	NOUN
inlawrev-3683	1503	21	along	along	ADP
inlawrev-3683	1503	22	with	with	ADP
inlawrev-3683	1503	23	the	the	DET
inlawrev-3683	1503	24	sales	sale	NOUN
inlawrev-3683	1503	25	tax	tax	NOUN
inlawrev-3683	1503	26	due	due	ADP
inlawrev-3683	1503	27	on	on	ADP
inlawrev-3683	1503	28	the	the	DET
inlawrev-3683	1503	29	first	first	ADJ
inlawrev-3683	1503	30	monthly	monthly	ADJ
inlawrev-3683	1503	31	loan	loan	NOUN
inlawrev-3683	1503	32	payment	payment	NOUN
inlawrev-3683	1503	33	to	to	ADP
inlawrev-3683	1503	34	the	the	DET
inlawrev-3683	1503	35	department	department	NOUN
inlawrev-3683	1503	36	.	.	PUNCT
inlawrev-3683	1504	1	in	in	ADP
inlawrev-3683	1504	2	october	october	PROPN
inlawrev-3683	1504	3	1996	1996	NUM
inlawrev-3683	1504	4	,	,	PUNCT
inlawrev-3683	1504	5	1	1	NUM
inlawrev-3683	1504	6	stop	stop	NOUN
inlawrev-3683	1504	7	allocated	allocate	VERB
inlawrev-3683	1504	8	itself	itself	PRON
inlawrev-3683	1504	9	a	a	DET
inlawrev-3683	1504	10	reduction	reduction	NOUN
inlawrev-3683	1504	11	for	for	ADP
inlawrev-3683	1504	12	its	its	PRON
inlawrev-3683	1504	13	monthly	monthly	ADJ
inlawrev-3683	1504	14	taxable	taxable	ADJ
inlawrev-3683	1504	15	sales	sale	NOUN
inlawrev-3683	1504	16	to	to	PART
inlawrev-3683	1504	17	account	account	VERB
inlawrev-3683	1504	18	for	for	ADP
inlawrev-3683	1504	19	prior	prior	ADJ
inlawrev-3683	1504	20	bad	bad	ADJ
inlawrev-3683	1504	21	debts	debt	NOUN
inlawrev-3683	1504	22	.	.	PUNCT
inlawrev-3683	1505	1	'*^^	'*^^	PART
inlawrev-3683	1506	1	subsequently	subsequently	ADV
inlawrev-3683	1506	2	,	,	PUNCT
inlawrev-3683	1506	3	the	the	DET
inlawrev-3683	1506	4	department	department	NOUN
inlawrev-3683	1506	5	audited	audit	VERB
inlawrev-3683	1506	6	i	i	PRON
inlawrev-3683	1506	7	stop	stop	VERB
inlawrev-3683	1506	8	for	for	ADP
inlawrev-3683	1506	9	the	the	DET
inlawrev-3683	1506	10	tax	tax	NOUN
inlawrev-3683	1506	11	years	year	NOUN
inlawrev-3683	1506	12	1994	1994	NUM
inlawrev-3683	1506	13	through	through	ADP
inlawrev-3683	1506	14	1996	1996	NUM
inlawrev-3683	1506	15	for	for	ADP
inlawrev-3683	1506	16	its	its	PRON
inlawrev-3683	1506	17	violation	violation	NOUN
inlawrev-3683	1506	18	oftaking	oftake	VERB
inlawrev-3683	1506	19	a	a	DET
inlawrev-3683	1506	20	disallowed	disallow	VERB
inlawrev-3683	1506	21	sales	sale	NOUN
inlawrev-3683	1506	22	tax	tax	NOUN
inlawrev-3683	1506	23	credit	credit	NOUN
inlawrev-3683	1506	24	.	.	PUNCT
inlawrev-3683	1507	1	1	1	NUM
inlawrev-3683	1507	2	stop	stop	NOUN
inlawrev-3683	1507	3	was	be	AUX
inlawrev-3683	1507	4	assessed	assess	VERB
inlawrev-3683	1507	5	an	an	DET
inlawrev-3683	1507	6	additional	additional	ADJ
inlawrev-3683	1507	7	sale	sale	NOUN
inlawrev-3683	1507	8	tax	tax	NOUN
inlawrev-3683	1507	9	of	of	ADP
inlawrev-3683	1507	10	$	$	SYM
inlawrev-3683	1507	11	131,625.95	131,625.95	NUM
inlawrev-3683	1507	12	,	,	PUNCT
inlawrev-3683	1507	13	plus	plus	CCONJ
inlawrev-3683	1507	14	interest	interest	NOUN
inlawrev-3683	1507	15	of	of	ADP
inlawrev-3683	1507	16	$	$	SYM
inlawrev-3683	1507	17	3407.84	3407.84	NUM
inlawrev-3683	1507	18	,	,	PUNCT
inlawrev-3683	1507	19	which	which	PRON
inlawrev-3683	1507	20	1	1	NUM
inlawrev-3683	1507	21	stop	stop	AUX
inlawrev-3683	1507	22	paid	pay	VERB
inlawrev-3683	1507	23	.	.	PUNCT
inlawrev-3683	1508	1	1	1	NUM
inlawrev-3683	1508	2	stop	stop	NOUN
inlawrev-3683	1508	3	filed	file	VERB
inlawrev-3683	1508	4	a	a	DET
inlawrev-3683	1508	5	refund	refund	NOUN
inlawrev-3683	1508	6	for	for	ADP
inlawrev-3683	1508	7	each	each	DET
inlawrev-3683	1508	8	the	the	DET
inlawrev-3683	1508	9	audited	audit	VERB
inlawrev-3683	1508	10	tax	tax	NOUN
inlawrev-3683	1508	11	years	year	NOUN
inlawrev-3683	1508	12	,	,	PUNCT
inlawrev-3683	1508	13	claiming	claim	VERB
inlawrev-3683	1508	14	on	on	ADP
inlawrev-3683	1508	15	each	each	DET
inlawrev-3683	1508	16	that	that	SCONJ
inlawrev-3683	1508	17	1	1	NUM
inlawrev-3683	1508	18	stop	stop	NOUN
inlawrev-3683	1508	19	was	be	AUX
inlawrev-3683	1508	20	entitled	entitle	VERB
inlawrev-3683	1508	21	to	to	ADP
inlawrev-3683	1508	22	a	a	DET
inlawrev-3683	1508	23	sales	sale	NOUN
inlawrev-3683	1508	24	tax	tax	NOUN
inlawrev-3683	1508	25	refund	refund	NOUN
inlawrev-3683	1508	26	for	for	ADP
inlawrev-3683	1508	27	that	that	DET
inlawrev-3683	1508	28	portion	portion	NOUN
inlawrev-3683	1508	29	of	of	ADP
inlawrev-3683	1508	30	the	the	DET
inlawrev-3683	1508	31	receivables	receivables	NOUN
inlawrev-3683	1508	32	with	with	ADP
inlawrev-3683	1508	33	respect	respect	NOUN
inlawrev-3683	1508	34	to	to	ADP
inlawrev-3683	1508	35	which	which	PRON
inlawrev-3683	1508	36	a	a	DET
inlawrev-3683	1508	37	bad	bad	ADJ
inlawrev-3683	1508	38	debt	debt	NOUN
inlawrev-3683	1508	39	deduction	deduction	NOUN
inlawrev-3683	1508	40	was	be	AUX
inlawrev-3683	1508	41	allowed	allow	VERB
inlawrev-3683	1508	42	for	for	ADP
inlawrev-3683	1508	43	federal	federal	ADJ
inlawrev-3683	1508	44	tax	tax	NOUN
inlawrev-3683	1508	45	purposes	purpose	NOUN
inlawrev-3683	1508	46	.	.	PUNCT
inlawrev-3683	1509	1	the	the	DET
inlawrev-3683	1509	2	department	department	NOUN
inlawrev-3683	1509	3	denied	deny	VERB
inlawrev-3683	1509	4	all	all	DET
inlawrev-3683	1509	5	five	five	NUM
inlawrev-3683	1509	6	claims	claim	NOUN
inlawrev-3683	1509	7	,	,	PUNCT
inlawrev-3683	1509	8	and	and	CCONJ
inlawrev-3683	1509	9	1	1	NUM
inlawrev-3683	1509	10	stop	stop	NOUN
inlawrev-3683	1509	11	initiated	initiate	VERB
inlawrev-3683	1509	12	an	an	DET
inlawrev-3683	1509	13	original	original	ADJ
inlawrev-3683	1509	14	tax	tax	NOUN
inlawrev-3683	1509	15	appeal	appeal	NOUN
inlawrev-3683	1509	16	on	on	ADP
inlawrev-3683	1509	17	september	september	PROPN
inlawrev-3683	1509	18	4	4	NUM
inlawrev-3683	1509	19	,	,	PUNCT
inlawrev-3683	1509	20	1998."^^^	1998."^^^	NUM
inlawrev-3683	1509	21	the	the	DET
inlawrev-3683	1509	22	tax	tax	NOUN
inlawrev-3683	1509	23	court	court	NOUN
inlawrev-3683	1509	24	dismissed	dismiss	VERB
inlawrev-3683	1509	25	1	1	NUM
inlawrev-3683	1509	26	stop	stop	NOUN
inlawrev-3683	1509	27	's	's	PART
inlawrev-3683	1509	28	refund	refund	NOUN
inlawrev-3683	1509	29	claim	claim	NOUN
inlawrev-3683	1509	30	for	for	ADP
inlawrev-3683	1509	31	the	the	DET
inlawrev-3683	1509	32	tax	tax	NOUN
inlawrev-3683	1509	33	year	year	NOUN
inlawrev-3683	1509	34	of	of	ADP
inlawrev-3683	1509	35	1993	1993	NUM
inlawrev-3683	1509	36	for	for	ADP
inlawrev-3683	1509	37	lack	lack	NOUN
inlawrev-3683	1509	38	of	of	ADP
inlawrev-3683	1509	39	subject	subject	ADJ
inlawrev-3683	1509	40	matter	matter	NOUN
inlawrev-3683	1509	41	jurisdiction	jurisdiction	NOUN
inlawrev-3683	1509	42	due	due	ADP
inlawrev-3683	1509	43	to	to	ADP
inlawrev-3683	1509	44	the	the	DET
inlawrev-3683	1509	45	fact	fact	NOUN
inlawrev-3683	1509	46	that	that	SCONJ
inlawrev-3683	1509	47	the	the	DET
inlawrev-3683	1509	48	claim	claim	NOUN
inlawrev-3683	1509	49	was	be	AUX
inlawrev-3683	1509	50	not	not	PART
inlawrev-3683	1509	51	filed	file	VERB
inlawrev-3683	1509	52	until	until	ADP
inlawrev-3683	1509	53	after	after	SCONJ
inlawrev-3683	1509	54	the	the	DET
inlawrev-3683	1509	55	three	three	NUM
inlawrev-3683	1509	56	year	year	NOUN
inlawrev-3683	1509	57	statute	statute	NOUN
inlawrev-3683	1509	58	of	of	ADP
inlawrev-3683	1509	59	limitation	limitation	NOUN
inlawrev-3683	1509	60	had	have	AUX
inlawrev-3683	1509	61	expired	expire	VERB
inlawrev-3683	1509	62	.	.	PUNCT
inlawrev-3683	1510	1	"*^^	"*^^	NOUN
inlawrev-3683	1510	2	for	for	ADP
inlawrev-3683	1510	3	the	the	DET
inlawrev-3683	1510	4	remaining	remain	VERB
inlawrev-3683	1510	5	four	four	NUM
inlawrev-3683	1510	6	claims	claim	NOUN
inlawrev-3683	1510	7	,	,	PUNCT
inlawrev-3683	1510	8	the	the	DET
inlawrev-3683	1510	9	department	department	NOUN
inlawrev-3683	1510	10	first	first	ADV
inlawrev-3683	1510	11	contended	contend	VERB
inlawrev-3683	1510	12	that	that	SCONJ
inlawrev-3683	1510	13	1	1	NUM
inlawrev-3683	1510	14	stop	stop	VERB
inlawrev-3683	1510	15	,	,	PUNCT
inlawrev-3683	1510	16	as	as	ADP
inlawrev-3683	1510	17	a	a	DET
inlawrev-3683	1510	18	retail	retail	ADJ
inlawrev-3683	1510	19	merchant	merchant	NOUN
inlawrev-3683	1510	20	,	,	PUNCT
inlawrev-3683	1510	21	was	be	AUX
inlawrev-3683	1510	22	prohibited	prohibit	VERB
inlawrev-3683	1510	23	from	from	ADP
inlawrev-3683	1510	24	absorbing	absorb	VERB
inlawrev-3683	1510	25	or	or	CCONJ
inlawrev-3683	1510	26	assuming	assume	VERB
inlawrev-3683	1510	27	a	a	DET
inlawrev-3683	1510	28	merchant	merchant	NOUN
inlawrev-3683	1510	29	's	's	PART
inlawrev-3683	1510	30	sale	sale	NOUN
inlawrev-3683	1510	31	tax	tax	NOUN
inlawrev-3683	1510	32	pursuant	pursuant	NOUN
inlawrev-3683	1510	33	to	to	ADP
inlawrev-3683	1510	34	indiana	indiana	PROPN
inlawrev-3683	1510	35	code	code	PROPN
inlawrev-3683	1510	36	section	section	NOUN
inlawrev-3683	1510	37	6	6	NUM
inlawrev-3683	1510	38	-	-	SYM
inlawrev-3683	1510	39	2.5	2.5	NUM
inlawrev-3683	1510	40	-	-	PUNCT
inlawrev-3683	1510	41	9	9	NUM
inlawrev-3683	1510	42	-	-	SYM
inlawrev-3683	1510	43	4	4	NUM
inlawrev-3683	1510	44	,	,	PUNCT
inlawrev-3683	1510	45	and	and	CCONJ
inlawrev-3683	1510	46	therefore	therefore	ADV
inlawrev-3683	1510	47	,	,	PUNCT
inlawrev-3683	1510	48	1	1	NUM
inlawrev-3683	1510	49	stop	stop	NOUN
inlawrev-3683	1510	50	is	be	AUX
inlawrev-3683	1510	51	estopped	estop	VERB
inlawrev-3683	1510	52	490	490	NUM
inlawrev-3683	1510	53	.	.	PUNCT
inlawrev-3683	1511	1	webster	webster	PROPN
inlawrev-3683	1511	2	's	's	PART
inlawrev-3683	1511	3	third	third	ADJ
inlawrev-3683	1511	4	new	new	ADJ
inlawrev-3683	1511	5	international	international	ADJ
inlawrev-3683	1511	6	dictionary	dictionary	NOUN
inlawrev-3683	1511	7	64	64	NUM
inlawrev-3683	1511	8	1	1	NUM
inlawrev-3683	1511	9	(	(	PUNCT
inlawrev-3683	1511	10	1	1	NUM
inlawrev-3683	1511	11	98	98	NUM
inlawrev-3683	1511	12	1	1	NUM
inlawrev-3683	1511	13	)	)	PUNCT
inlawrev-3683	1511	14	.	.	PUNCT
inlawrev-3683	1512	1	491	491	NUM
inlawrev-3683	1512	2	.	.	PUNCT
inlawrev-3683	1513	1	stump	stump	NOUN
inlawrev-3683	1513	2	,	,	PUNCT
inlawrev-3683	1513	3	111	111	NUM
inlawrev-3683	1513	4	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1513	5	at	at	ADP
inlawrev-3683	1513	6	802	802	NUM
inlawrev-3683	1513	7	.	.	PUNCT
inlawrev-3683	1513	8	492	492	NUM
inlawrev-3683	1513	9	.	.	PUNCT
inlawrev-3683	1514	1	i	i	PRON
inlawrev-3683	1514	2	d.	d.	PROPN
inlawrev-3683	1514	3	493	493	NUM
inlawrev-3683	1514	4	.	.	PUNCT
inlawrev-3683	1515	1	i	i	PRON
inlawrev-3683	1515	2	d.	d.	PROPN
inlawrev-3683	1515	3	at	at	ADP
inlawrev-3683	1515	4	803	803	NUM
inlawrev-3683	1515	5	.	.	PUNCT
inlawrev-3683	1516	1	494	494	NUM
inlawrev-3683	1516	2	.	.	PUNCT
inlawrev-3683	1517	1	i	i	PRON
inlawrev-3683	1517	2	d	d	PROPN
inlawrev-3683	1517	3	495	495	NUM
inlawrev-3683	1517	4	.	.	PUNCT
inlawrev-3683	1518	1	779	779	NUM
inlawrev-3683	1518	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1518	3	614	614	NUM
inlawrev-3683	1518	4	(	(	PUNCT
inlawrev-3683	1518	5	ind	ind	NOUN
inlawrev-3683	1518	6	.	.	PUNCT
inlawrev-3683	1519	1	tax	tax	PROPN
inlawrev-3683	1519	2	ct	ct	PROPN
inlawrev-3683	1519	3	.	.	PROPN
inlawrev-3683	1519	4	2002	2002	NUM
inlawrev-3683	1519	5	)	)	PUNCT
inlawrev-3683	1519	6	.	.	PUNCT
inlawrev-3683	1520	1	496	496	NUM
inlawrev-3683	1520	2	.	.	PUNCT
inlawrev-3683	1521	1	i	i	PRON
inlawrev-3683	1521	2	d	d	PROPN
inlawrev-3683	1521	3	at	at	ADP
inlawrev-3683	1521	4	616	616	NUM
inlawrev-3683	1521	5	.	.	PUNCT
inlawrev-3683	1522	1	497	497	NUM
inlawrev-3683	1522	2	.	.	PUNCT
inlawrev-3683	1523	1	i	i	PRON
inlawrev-3683	1523	2	d	d	PROPN
inlawrev-3683	1523	3	at	at	ADP
inlawrev-3683	1523	4	6	6	NUM
inlawrev-3683	1523	5	17	17	NUM
inlawrev-3683	1523	6	.	.	PUNCT
inlawrev-3683	1524	1	498	498	NUM
inlawrev-3683	1524	2	.	.	PUNCT
inlawrev-3683	1525	1	i	i	PRON
inlawrev-3683	1525	2	d	d	PROPN
inlawrev-3683	1525	3	499	499	NUM
inlawrev-3683	1525	4	.	.	PUNCT
inlawrev-3683	1526	1	see	see	VERB
inlawrev-3683	1526	2	ind	ind	PROPN
inlawrev-3683	1526	3	.	.	PUNCT
inlawrev-3683	1527	1	code	code	PROPN
inlawrev-3683	1527	2	§	§	PROPN
inlawrev-3683	1527	3	6	6	NUM
inlawrev-3683	1527	4	-	-	SYM
inlawrev-3683	1527	5	8	8	NUM
inlawrev-3683	1527	6	.	.	NOUN
inlawrev-3683	1527	7	1	1	NUM
inlawrev-3683	1527	8	-91(a	-91(a	NOUN
inlawrev-3683	1527	9	)	)	PUNCT
inlawrev-3683	1527	10	.	.	PUNCT
inlawrev-3683	1528	1	1394	1394	NUM
inlawrev-3683	1528	2	indiana	indiana	PROPN
inlawrev-3683	1528	3	law	law	PROPN
inlawrev-3683	1528	4	review	review	NOUN
inlawrev-3683	1529	1	[	[	X
inlawrev-3683	1529	2	vol	vol	NOUN
inlawrev-3683	1529	3	.	.	PUNCT
inlawrev-3683	1529	4	37:1343	37:1343	NUM
inlawrev-3683	1529	5	from	from	ADP
inlawrev-3683	1529	6	claiming	claim	VERB
inlawrev-3683	1529	7	the	the	DET
inlawrev-3683	1529	8	bad	bad	ADJ
inlawrev-3683	1529	9	debt	debt	NOUN
inlawrev-3683	1529	10	deduction.^^^	deduction.^^^	PROPN
inlawrev-3683	1529	11	however	however	ADV
inlawrev-3683	1529	12	,	,	PUNCT
inlawrev-3683	1529	13	the	the	DET
inlawrev-3683	1529	14	tax	tax	NOUN
inlawrev-3683	1529	15	court	court	NOUN
inlawrev-3683	1529	16	disagreed	disagree	VERB
inlawrev-3683	1529	17	and	and	CCONJ
inlawrev-3683	1529	18	determined	determine	VERB
inlawrev-3683	1529	19	that	that	SCONJ
inlawrev-3683	1529	20	the	the	DET
inlawrev-3683	1529	21	plain	plain	ADJ
inlawrev-3683	1529	22	and	and	CCONJ
inlawrev-3683	1529	23	ordinary	ordinary	ADJ
inlawrev-3683	1529	24	meaning	meaning	NOUN
inlawrev-3683	1529	25	of	of	ADP
inlawrev-3683	1529	26	"	"	PUNCT
inlawrev-3683	1529	27	to	to	PART
inlawrev-3683	1529	28	assume	assume	VERB
inlawrev-3683	1529	29	or	or	CCONJ
inlawrev-3683	1529	30	absorb	absorb	VERB
inlawrev-3683	1529	31	"	"	PUNCT
inlawrev-3683	1529	32	was	be	AUX
inlawrev-3683	1529	33	to	to	PART
inlawrev-3683	1529	34	accept	accept	VERB
inlawrev-3683	1529	35	the	the	DET
inlawrev-3683	1529	36	legal	legal	ADJ
inlawrev-3683	1529	37	liability	liability	NOUN
inlawrev-3683	1529	38	for	for	ADP
inlawrev-3683	1529	39	the	the	DET
inlawrev-3683	1529	40	payment	payment	NOUN
inlawrev-3683	1529	41	of	of	ADP
inlawrev-3683	1529	42	the	the	DET
inlawrev-3683	1529	43	tax	tax	NOUN
inlawrev-3683	1529	44	or	or	CCONJ
inlawrev-3683	1529	45	to	to	PART
inlawrev-3683	1529	46	exclude	exclude	VERB
inlawrev-3683	1529	47	it	it	PRON
inlawrev-3683	1529	48	altogether	altogether	ADV
inlawrev-3683	1529	49	from	from	ADP
inlawrev-3683	1529	50	the	the	DET
inlawrev-3683	1529	51	price	price	NOUN
inlawrev-3683	1529	52	of	of	ADP
inlawrev-3683	1529	53	the	the	DET
inlawrev-3683	1529	54	automobiles.^^	automobiles.^^	NOUN
inlawrev-3683	1529	55	'	'	PUNCT
inlawrev-3683	1529	56	1	1	NUM
inlawrev-3683	1529	57	stop	stop	NOUN
inlawrev-3683	1529	58	did	do	AUX
inlawrev-3683	1529	59	neither	neither	PRON
inlawrev-3683	1529	60	of	of	ADP
inlawrev-3683	1529	61	these	these	PRON
inlawrev-3683	1529	62	and	and	CCONJ
inlawrev-3683	1529	63	at	at	ADP
inlawrev-3683	1529	64	all	all	DET
inlawrev-3683	1529	65	times	time	NOUN
inlawrev-3683	1529	66	the	the	DET
inlawrev-3683	1529	67	customer	customer	NOUN
inlawrev-3683	1529	68	bore	bear	VERB
inlawrev-3683	1529	69	the	the	DET
inlawrev-3683	1529	70	legal	legal	ADJ
inlawrev-3683	1529	71	liability	liability	NOUN
inlawrev-3683	1529	72	for	for	ADP
inlawrev-3683	1529	73	the	the	DET
inlawrev-3683	1529	74	sales	sale	NOUN
inlawrev-3683	1529	75	tax	tax	NOUN
inlawrev-3683	1529	76	.	.	PUNCT
inlawrev-3683	1530	1	the	the	DET
inlawrev-3683	1530	2	department	department	NOUN
inlawrev-3683	1530	3	's	's	PART
inlawrev-3683	1530	4	second	second	ADJ
inlawrev-3683	1530	5	contention	contention	NOUN
inlawrev-3683	1530	6	was	be	AUX
inlawrev-3683	1530	7	that	that	SCONJ
inlawrev-3683	1530	8	1	1	NUM
inlawrev-3683	1530	9	stop	stop	NOUN
inlawrev-3683	1530	10	should	should	AUX
inlawrev-3683	1530	11	be	be	AUX
inlawrev-3683	1530	12	estopped	estop	VERB
inlawrev-3683	1530	13	from	from	ADP
inlawrev-3683	1530	14	claiming	claim	VERB
inlawrev-3683	1530	15	the	the	DET
inlawrev-3683	1530	16	bad	bad	ADJ
inlawrev-3683	1530	17	debt	debt	NOUN
inlawrev-3683	1530	18	deduction	deduction	NOUN
inlawrev-3683	1530	19	for	for	ADP
inlawrev-3683	1530	20	failure	failure	NOUN
inlawrev-3683	1530	21	to	to	PART
inlawrev-3683	1530	22	claim	claim	VERB
inlawrev-3683	1530	23	such	such	ADJ
inlawrev-3683	1530	24	bad	bad	ADJ
inlawrev-3683	1530	25	debt	debt	NOUN
inlawrev-3683	1530	26	on	on	ADP
inlawrev-3683	1530	27	their	their	PRON
inlawrev-3683	1530	28	form	form	NOUN
inlawrev-3683	1530	29	st-108	st-108	NUM
inlawrev-3683	1530	30	certificates	certificate	NOUN
inlawrev-3683	1530	31	pursuant	pursuant	ADJ
inlawrev-3683	1530	32	to	to	ADP
inlawrev-3683	1530	33	indiana	indiana	PROPN
inlawrev-3683	1530	34	code	code	PROPN
inlawrev-3683	1530	35	section	section	NOUN
inlawrev-3683	1530	36	6	6	NUM
inlawrev-3683	1530	37	-	-	SYM
inlawrev-3683	1530	38	2.5	2.5	NUM
inlawrev-3683	1530	39	-	-	PUNCT
inlawrev-3683	1530	40	6	6	NUM
inlawrev-3683	1530	41	-	-	PUNCT
inlawrev-3683	1530	42	9.^	9.^	NUM
inlawrev-3683	1530	43	°	°	NOUN
inlawrev-3683	1530	44	^	^	PUNCT
inlawrev-3683	1530	45	however	however	ADV
inlawrev-3683	1530	46	,	,	PUNCT
inlawrev-3683	1530	47	the	the	DET
inlawrev-3683	1530	48	tax	tax	NOUN
inlawrev-3683	1530	49	court	court	NOUN
inlawrev-3683	1530	50	again	again	ADV
inlawrev-3683	1530	51	disagreed	disagree	VERB
inlawrev-3683	1530	52	and	and	CCONJ
inlawrev-3683	1530	53	determined	determine	VERB
inlawrev-3683	1530	54	that	that	SCONJ
inlawrev-3683	1530	55	this	this	DET
inlawrev-3683	1530	56	section	section	NOUN
inlawrev-3683	1530	57	ofthe	ofthe	PROPN
inlawrev-3683	1530	58	indiana	indiana	PROPN
inlawrev-3683	1530	59	code	code	PROPN
inlawrev-3683	1530	60	,	,	PUNCT
inlawrev-3683	1530	61	at	at	ADP
inlawrev-3683	1530	62	most	most	ADV
inlawrev-3683	1530	63	,	,	PUNCT
inlawrev-3683	1530	64	required	require	VERB
inlawrev-3683	1530	65	i	i	PRON
inlawrev-3683	1530	66	stop	stop	VERB
inlawrev-3683	1530	67	to	to	PART
inlawrev-3683	1530	68	certify	certify	VERB
inlawrev-3683	1530	69	that	that	SCONJ
inlawrev-3683	1530	70	the	the	DET
inlawrev-3683	1530	71	sales	sale	NOUN
inlawrev-3683	1530	72	tax	tax	NOUN
inlawrev-3683	1530	73	on	on	ADP
inlawrev-3683	1530	74	the	the	DET
inlawrev-3683	1530	75	vehicle	vehicle	NOUN
inlawrev-3683	1530	76	purchase	purchase	NOUN
inlawrev-3683	1530	77	price	price	NOUN
inlawrev-3683	1530	78	had	have	AUX
inlawrev-3683	1530	79	been	be	AUX
inlawrev-3683	1530	80	paid	pay	VERB
inlawrev-3683	1530	81	.	.	PUNCT
inlawrev-3683	1531	1	further	far	ADV
inlawrev-3683	1531	2	,	,	PUNCT
inlawrev-3683	1531	3	the	the	DET
inlawrev-3683	1531	4	tax	tax	NOUN
inlawrev-3683	1531	5	court	court	NOUN
inlawrev-3683	1531	6	determined	determine	VERB
inlawrev-3683	1531	7	that	that	SCONJ
inlawrev-3683	1531	8	the	the	DET
inlawrev-3683	1531	9	department	department	NOUN
inlawrev-3683	1531	10	is	be	AUX
inlawrev-3683	1531	11	not	not	PART
inlawrev-3683	1531	12	entitled	entitle	VERB
inlawrev-3683	1531	13	to	to	PART
inlawrev-3683	1531	14	adapt	adapt	VERB
inlawrev-3683	1531	15	the	the	DET
inlawrev-3683	1531	16	statutory	statutory	ADJ
inlawrev-3683	1531	17	law	law	NOUN
inlawrev-3683	1531	18	by	by	ADP
inlawrev-3683	1531	19	enacting	enact	VERB
inlawrev-3683	1531	20	rules	rule	NOUN
inlawrev-3683	1531	21	or	or	CCONJ
inlawrev-3683	1531	22	regulations.^^^	regulations.^^^	PROPN
inlawrev-3683	1531	23	thus	thus	ADV
inlawrev-3683	1531	24	,	,	PUNCT
inlawrev-3683	1531	25	1	1	NUM
inlawrev-3683	1531	26	stop	stop	NOUN
inlawrev-3683	1531	27	complied	comply	VERB
inlawrev-3683	1531	28	with	with	ADP
inlawrev-3683	1531	29	the	the	DET
inlawrev-3683	1531	30	requirements	requirement	NOUN
inlawrev-3683	1531	31	of	of	ADP
inlawrev-3683	1531	32	the	the	DET
inlawrev-3683	1531	33	indiana	indiana	PROPN
inlawrev-3683	1531	34	code	code	PROPN
inlawrev-3683	1531	35	and	and	CCONJ
inlawrev-3683	1531	36	was	be	AUX
inlawrev-3683	1531	37	afforded	afford	VERB
inlawrev-3683	1531	38	the	the	DET
inlawrev-3683	1531	39	bad	bad	ADJ
inlawrev-3683	1531	40	debt	debt	NOUN
inlawrev-3683	1531	41	deduction	deduction	NOUN
inlawrev-3683	1531	42	pursuant	pursuant	ADJ
inlawrev-3683	1531	43	to	to	ADP
inlawrev-3683	1531	44	indiana	indiana	PROPN
inlawrev-3683	1531	45	code	code	PROPN
inlawrev-3683	1531	46	section	section	NOUN
inlawrev-3683	1531	47	6	6	NUM
inlawrev-3683	1531	48	-	-	SYM
inlawrev-3683	1531	49	2.5	2.5	NUM
inlawrev-3683	1531	50	-	-	PUNCT
inlawrev-3683	1531	51	6	6	NUM
inlawrev-3683	1531	52	-	-	NUM
inlawrev-3683	1531	53	9(a	9(a	NUM
inlawrev-3683	1531	54	)	)	PUNCT
inlawrev-3683	1531	55	.	.	PUNCT
inlawrev-3683	1532	1	3	3	X
inlawrev-3683	1532	2	.	.	X
inlawrev-3683	1532	3	j	j	PROPN
inlawrev-3683	1532	4	stop	stop	VERB
inlawrev-3683	1532	5	auto	auto	NOUN
inlawrev-3683	1532	6	sales	sale	NOUN
inlawrev-3683	1532	7	,	,	PUNCT
inlawrev-3683	1532	8	inc	inc	PROPN
inlawrev-3683	1532	9	.	.	PROPN
inlawrev-3683	1533	1	v.	v.	PROPN
inlawrev-3683	1533	2	indiana	indiana	PROPN
inlawrev-3683	1533	3	department	department	PROPN
inlawrev-3683	1533	4	of	of	ADP
inlawrev-3683	1533	5	local	local	ADJ
inlawrev-3683	1533	6	government	government	NOUN
inlawrev-3683	1533	7	finance	finance	NOUN
inlawrev-3683	1533	8	.^^^	.^^^	PROPN
inlawrev-3683	1533	9	—	—	PUNCT
inlawrev-3683	1533	10	1	1	NUM
inlawrev-3683	1533	11	stop	stop	NOUN
inlawrev-3683	1533	12	requested	request	VERB
inlawrev-3683	1533	13	a	a	DET
inlawrev-3683	1533	14	rehearing	rehearing	NOUN
inlawrev-3683	1533	15	in	in	ADP
inlawrev-3683	1533	16	the	the	DET
inlawrev-3683	1533	17	tax	tax	NOUN
inlawrev-3683	1533	18	court	court	NOUN
inlawrev-3683	1533	19	after	after	SCONJ
inlawrev-3683	1533	20	the	the	DET
inlawrev-3683	1533	21	tax	tax	NOUN
inlawrev-3683	1533	22	court	court	NOUN
inlawrev-3683	1533	23	's	's	PART
inlawrev-3683	1533	24	disposition	disposition	NOUN
inlawrev-3683	1533	25	of	of	ADP
inlawrev-3683	1533	26	its	its	PRON
inlawrev-3683	1533	27	request	request	NOUN
inlawrev-3683	1533	28	for	for	ADP
inlawrev-3683	1533	29	a	a	DET
inlawrev-3683	1533	30	bad	bad	ADJ
inlawrev-3683	1533	31	debt	debt	NOUN
inlawrev-3683	1533	32	deduction.^^^	deduction.^^^	PROPN
inlawrev-3683	1533	33	1	1	NUM
inlawrev-3683	1533	34	stop	stop	NOUN
inlawrev-3683	1533	35	claimed	claim	VERB
inlawrev-3683	1533	36	that	that	SCONJ
inlawrev-3683	1533	37	if	if	SCONJ
inlawrev-3683	1533	38	its	its	PRON
inlawrev-3683	1533	39	indiana	indiana	PROPN
inlawrev-3683	1533	40	bad	bad	ADJ
inlawrev-3683	1533	41	debt	debt	NOUN
inlawrev-3683	1533	42	deduction	deduction	NOUN
inlawrev-3683	1533	43	must	must	AUX
inlawrev-3683	1533	44	be	be	AUX
inlawrev-3683	1533	45	equivalent	equivalent	ADJ
inlawrev-3683	1533	46	to	to	ADP
inlawrev-3683	1533	47	its	its	PRON
inlawrev-3683	1533	48	federal	federal	ADJ
inlawrev-3683	1533	49	bad	bad	ADJ
inlawrev-3683	1533	50	debt	debt	NOUN
inlawrev-3683	1533	51	deduction	deduction	NOUN
inlawrev-3683	1533	52	,	,	PUNCT
inlawrev-3683	1533	53	then	then	ADV
inlawrev-3683	1533	54	1	1	NUM
inlawrev-3683	1533	55	stop	stop	NOUN
inlawrev-3683	1533	56	would	would	AUX
inlawrev-3683	1533	57	receive	receive	VERB
inlawrev-3683	1533	58	no	no	DET
inlawrev-3683	1533	59	relief	relief	NOUN
inlawrev-3683	1533	60	from	from	ADP
inlawrev-3683	1533	61	its	its	PRON
inlawrev-3683	1533	62	indiana	indiana	PROPN
inlawrev-3683	1533	63	bad	bad	ADJ
inlawrev-3683	1533	64	debt	debt	NOUN
inlawrev-3683	1533	65	deduction	deduction	NOUN
inlawrev-3683	1533	66	pursuant	pursuant	ADJ
inlawrev-3683	1533	67	to	to	ADP
inlawrev-3683	1533	68	indiana	indiana	PROPN
inlawrev-3683	1533	69	code	code	PROPN
inlawrev-3683	1533	70	section	section	NOUN
inlawrev-3683	1533	71	6	6	NUM
inlawrev-3683	1533	72	-	-	SYM
inlawrev-3683	1533	73	2.5	2.5	NUM
inlawrev-3683	1533	74	-	-	PUNCT
inlawrev-3683	1533	75	6	6	NUM
inlawrev-3683	1533	76	-	-	PUNCT
inlawrev-3683	1533	77	9(a)(3	9(a)(3	NUM
inlawrev-3683	1533	78	)	)	PUNCT
inlawrev-3683	1533	79	.	.	PUNCT
inlawrev-3683	1534	1	specifically	specifically	ADV
inlawrev-3683	1534	2	,	,	PUNCT
inlawrev-3683	1534	3	1	1	NUM
inlawrev-3683	1534	4	stop	stop	NOUN
inlawrev-3683	1534	5	argued	argue	VERB
inlawrev-3683	1534	6	that	that	SCONJ
inlawrev-3683	1534	7	under	under	ADP
inlawrev-3683	1534	8	federal	federal	ADJ
inlawrev-3683	1534	9	accounting	accounting	NOUN
inlawrev-3683	1534	10	procedures	procedure	NOUN
inlawrev-3683	1534	11	,	,	PUNCT
inlawrev-3683	1534	12	1	1	NUM
inlawrev-3683	1534	13	stop	stop	NOUN
inlawrev-3683	1534	14	was	be	AUX
inlawrev-3683	1534	15	required	require	VERB
inlawrev-3683	1534	16	to	to	PART
inlawrev-3683	1534	17	offset	offset	VERB
inlawrev-3683	1534	18	its	its	PRON
inlawrev-3683	1534	19	federal	federal	ADJ
inlawrev-3683	1534	20	bad	bad	ADJ
inlawrev-3683	1534	21	debt	debt	NOUN
inlawrev-3683	1534	22	deduction	deduction	NOUN
inlawrev-3683	1534	23	by	by	ADP
inlawrev-3683	1534	24	the	the	DET
inlawrev-3683	1534	25	value	value	NOUN
inlawrev-3683	1534	26	of	of	ADP
inlawrev-3683	1534	27	vehicles	vehicle	NOUN
inlawrev-3683	1534	28	1	1	NUM
inlawrev-3683	1534	29	stop	stop	VERB
inlawrev-3683	1534	30	repossessed	repossess	VERB
inlawrev-3683	1534	31	in	in	ADP
inlawrev-3683	1534	32	the	the	DET
inlawrev-3683	1534	33	tax	tax	NOUN
inlawrev-3683	1534	34	years	year	NOUN
inlawrev-3683	1534	35	1994	1994	NUM
inlawrev-3683	1534	36	through	through	ADP
inlawrev-3683	1534	37	1996	1996	NUM
inlawrev-3683	1534	38	,	,	PUNCT
inlawrev-3683	1534	39	and	and	CCONJ
inlawrev-3683	1534	40	because	because	SCONJ
inlawrev-3683	1534	41	these	these	DET
inlawrev-3683	1534	42	amounts	amount	NOUN
inlawrev-3683	1534	43	are	be	AUX
inlawrev-3683	1534	44	equal	equal	ADJ
inlawrev-3683	1534	45	,	,	PUNCT
inlawrev-3683	1534	46	1	1	NUM
inlawrev-3683	1534	47	stop	stop	NOUN
inlawrev-3683	1534	48	will	will	AUX
inlawrev-3683	1534	49	receive	receive	VERB
inlawrev-3683	1534	50	no	no	DET
inlawrev-3683	1534	51	benefit	benefit	NOUN
inlawrev-3683	1534	52	for	for	ADP
inlawrev-3683	1534	53	indiana	indiana	PROPN
inlawrev-3683	1534	54	tax	tax	PROPN
inlawrev-3683	1534	55	purposes.^^^	purposes.^^^	PROPN
inlawrev-3683	1534	56	because	because	SCONJ
inlawrev-3683	1534	57	the	the	DET
inlawrev-3683	1534	58	general	general	ADJ
inlawrev-3683	1534	59	assembly	assembly	NOUN
inlawrev-3683	1534	60	did	do	AUX
inlawrev-3683	1534	61	not	not	PART
inlawrev-3683	1534	62	provide	provide	VERB
inlawrev-3683	1534	63	a	a	DET
inlawrev-3683	1534	64	definition	definition	NOUN
inlawrev-3683	1534	65	for	for	ADP
inlawrev-3683	1534	66	"	"	PUNCT
inlawrev-3683	1534	67	written	write	VERB
inlawrev-3683	1534	68	off	off	ADP
inlawrev-3683	1534	69	in	in	ADP
inlawrev-3683	1534	70	its	its	PRON
inlawrev-3683	1534	71	statutes	statute	NOUN
inlawrev-3683	1534	72	,	,	PUNCT
inlawrev-3683	1534	73	the	the	DET
inlawrev-3683	1534	74	tax	tax	NOUN
inlawrev-3683	1534	75	court	court	NOUN
inlawrev-3683	1534	76	determined	determine	VERB
inlawrev-3683	1534	77	that	that	SCONJ
inlawrev-3683	1534	78	the	the	DET
inlawrev-3683	1534	79	plain	plain	ADJ
inlawrev-3683	1534	80	and	and	CCONJ
inlawrev-3683	1534	81	ordinary	ordinary	ADJ
inlawrev-3683	1534	82	meaning	meaning	NOUN
inlawrev-3683	1534	83	of	of	ADP
inlawrev-3683	1534	84	"	"	PUNCT
inlawrev-3683	1534	85	written	write	VERB
inlawrev-3683	1534	86	off	off	ADP
inlawrev-3683	1534	87	in	in	ADP
inlawrev-3683	1534	88	indiana	indiana	PROPN
inlawrev-3683	1534	89	code	code	PROPN
inlawrev-3683	1534	90	section	section	NOUN
inlawrev-3683	1534	91	62.5	62.5	NUM
inlawrev-3683	1534	92	-	-	SYM
inlawrev-3683	1534	93	6	6	NUM
inlawrev-3683	1534	94	-	-	PUNCT
inlawrev-3683	1534	95	9(a)(3	9(a)(3	NUM
inlawrev-3683	1534	96	)	)	PUNCT
inlawrev-3683	1534	97	means	mean	VERB
inlawrev-3683	1534	98	"	"	PUNCT
inlawrev-3683	1534	99	[	[	X
inlawrev-3683	1534	100	t]o	t]o	AUX
inlawrev-3683	1534	101	remove	remove	VERB
inlawrev-3683	1534	102	[	[	PUNCT
inlawrev-3683	1534	103	an	an	DET
inlawrev-3683	1534	104	asset	asset	NOUN
inlawrev-3683	1534	105	]	]	PUNCT
inlawrev-3683	1534	106	from	from	ADP
inlawrev-3683	1534	107	the	the	DET
inlawrev-3683	1534	108	books	book	NOUN
inlawrev-3683	1534	109	,	,	PUNCT
inlawrev-3683	1534	110	esp	esp	ADV
inlawrev-3683	1534	111	.	.	PUNCT
inlawrev-3683	1535	1	as	as	ADP
inlawrev-3683	1535	2	a	a	DET
inlawrev-3683	1535	3	loss	loss	NOUN
inlawrev-3683	1535	4	or	or	CCONJ
inlawrev-3683	1535	5	expense[.]"^^^	expense[.]"^^^	NOUN
inlawrev-3683	1535	6	similarly	similarly	ADV
inlawrev-3683	1535	7	the	the	DET
inlawrev-3683	1535	8	term	term	NOUN
inlawrev-3683	1535	9	"	"	PUNCT
inlawrev-3683	1535	10	deducf	deducf	NOUN
inlawrev-3683	1535	11	means	mean	VERB
inlawrev-3683	1535	12	to	to	PART
inlawrev-3683	1535	13	subtract	subtract	VERB
inlawrev-3683	1535	14	from	from	ADP
inlawrev-3683	1535	15	gross	gross	ADJ
inlawrev-3683	1535	16	income	income	NOUN
inlawrev-3683	1535	17	when	when	SCONJ
inlawrev-3683	1535	18	calculating	calculate	VERB
inlawrev-3683	1535	19	taxable	taxable	ADJ
inlawrev-3683	1535	20	income.^	income.^	NOUN
inlawrev-3683	1535	21	°	°	NOUN
inlawrev-3683	1535	22	^	^	PUNCT
inlawrev-3683	1535	23	thus	thus	ADV
inlawrev-3683	1535	24	,	,	PUNCT
inlawrev-3683	1535	25	the	the	DET
inlawrev-3683	1535	26	tax	tax	NOUN
inlawrev-3683	1535	27	court	court	NOUN
inlawrev-3683	1535	28	held	hold	VERB
inlawrev-3683	1535	29	that	that	SCONJ
inlawrev-3683	1535	30	for	for	ADP
inlawrev-3683	1535	31	the	the	DET
inlawrev-3683	1535	32	purposes	purpose	NOUN
inlawrev-3683	1535	33	of	of	ADP
inlawrev-3683	1535	34	indiana	indiana	PROPN
inlawrev-3683	1535	35	's	's	PART
inlawrev-3683	1535	36	bad	bad	ADJ
inlawrev-3683	1535	37	debt	debt	NOUN
inlawrev-3683	1535	38	statute	statute	NOUN
inlawrev-3683	1535	39	,	,	PUNCT
inlawrev-3683	1535	40	1	1	NUM
inlawrev-3683	1535	41	stop	stop	NOUN
inlawrev-3683	1535	42	is	be	AUX
inlawrev-3683	1535	43	entitled	entitle	VERB
inlawrev-3683	1535	44	to	to	ADP
inlawrev-3683	1535	45	a	a	DET
inlawrev-3683	1535	46	deduction	deduction	NOUN
inlawrev-3683	1535	47	in	in	ADP
inlawrev-3683	1535	48	an	an	DET
inlawrev-3683	1535	49	amount	amount	NOUN
inlawrev-3683	1535	50	equal	equal	ADJ
inlawrev-3683	1535	51	to	to	ADP
inlawrev-3683	1535	52	the	the	DET
inlawrev-3683	1535	53	amount	amount	NOUN
inlawrev-3683	1535	54	of	of	ADP
inlawrev-3683	1535	55	uncollectible	uncollectible	ADJ
inlawrev-3683	1535	56	indiana	indiana	PROPN
inlawrev-3683	1535	57	receivables	receivables	NOUN
inlawrev-3683	1535	58	written	write	VERB
inlawrev-3683	1535	59	off	off	ADP
inlawrev-3683	1535	60	for	for	ADP
inlawrev-3683	1535	61	federal	federal	ADJ
inlawrev-3683	1535	62	tax	tax	NOUN
inlawrev-3683	1535	63	purposes.^^^	purposes.^^^	NOUN
inlawrev-3683	1535	64	500	500	NUM
inlawrev-3683	1535	65	.	.	PUNCT
inlawrev-3683	1536	1	/5	/5	PUNCT
inlawrev-3683	1536	2	/	/	SYM
inlawrev-3683	1537	1	op	op	NOUN
inlawrev-3683	1537	2	,	,	PUNCT
inlawrev-3683	1537	3	779n.e.2dat619	779n.e.2dat619	NUM
inlawrev-3683	1537	4	.	.	PUNCT
inlawrev-3683	1538	1	501	501	NUM
inlawrev-3683	1538	2	.	.	PUNCT
inlawrev-3683	1539	1	i	i	PRON
inlawrev-3683	1539	2	d	d	PROPN
inlawrev-3683	1540	1	502	502	NUM
inlawrev-3683	1540	2	.	.	PUNCT
inlawrev-3683	1541	1	i	i	PRON
inlawrev-3683	1541	2	d.	d.	PROPN
inlawrev-3683	1541	3	at	at	ADP
inlawrev-3683	1541	4	620	620	NUM
inlawrev-3683	1541	5	.	.	PUNCT
inlawrev-3683	1542	1	503	503	NUM
inlawrev-3683	1542	2	.	.	PUNCT
inlawrev-3683	1543	1	i	i	PRON
inlawrev-3683	1543	2	d	d	PROPN
inlawrev-3683	1543	3	504	504	NUM
inlawrev-3683	1543	4	.	.	PUNCT
inlawrev-3683	1544	1	785	785	NUM
inlawrev-3683	1544	2	n.e.2d	n.e.2d	NUM
inlawrev-3683	1544	3	672	672	NUM
inlawrev-3683	1544	4	(	(	PUNCT
inlawrev-3683	1544	5	ind	ind	NOUN
inlawrev-3683	1544	6	.	.	PUNCT
inlawrev-3683	1545	1	tax	tax	PROPN
inlawrev-3683	1545	2	ct	ct	PROPN
inlawrev-3683	1545	3	.	.	PROPN
inlawrev-3683	1545	4	2003	2003	NUM
inlawrev-3683	1545	5	)	)	PUNCT
inlawrev-3683	1545	6	.	.	PUNCT
inlawrev-3683	1546	1	505	505	NUM
inlawrev-3683	1546	2	.	.	PUNCT
inlawrev-3683	1547	1	i	i	PRON
inlawrev-3683	1547	2	d	d	PROPN
inlawrev-3683	1547	3	at	at	ADP
inlawrev-3683	1547	4	673	673	NUM
inlawrev-3683	1547	5	.	.	PUNCT
inlawrev-3683	1548	1	506	506	NUM
inlawrev-3683	1548	2	.	.	PUNCT
inlawrev-3683	1549	1	i	i	PRON
inlawrev-3683	1549	2	d	d	PROPN
inlawrev-3683	1549	3	507	507	NUM
inlawrev-3683	1549	4	.	.	PUNCT
inlawrev-3683	1550	1	i	i	PRON
inlawrev-3683	1550	2	d	d	PROPN
inlawrev-3683	1550	3	at	at	ADP
inlawrev-3683	1550	4	674	674	NUM
inlawrev-3683	1550	5	(	(	PUNCT
inlawrev-3683	1550	6	quoting	quote	VERB
inlawrev-3683	1550	7	black	black	NOUN
inlawrev-3683	1550	8	's	's	PART
inlawrev-3683	1550	9	law	law	NOUN
inlawrev-3683	1550	10	dictionary	dictionary	NOUN
inlawrev-3683	1550	11	1603	1603	NUM
inlawrev-3683	1550	12	(	(	PUNCT
inlawrev-3683	1550	13	7th	7th	ADJ
inlawrev-3683	1550	14	ed	ed	NOUN
inlawrev-3683	1550	15	.	.	PROPN
inlawrev-3683	1550	16	1999	1999	NUM
inlawrev-3683	1550	17	)	)	PUNCT
inlawrev-3683	1550	18	)	)	PUNCT
inlawrev-3683	1550	19	.	.	PUNCT
inlawrev-3683	1551	1	508	508	NUM
inlawrev-3683	1551	2	.	.	X
inlawrev-3683	1552	1	idsee	idsee	PROPN
inlawrev-3683	1552	2	subaru	subaru	PROPN
inlawrev-3683	1552	3	-	-	PUNCT
inlawrev-3683	1552	4	lsuzu	lsuzu	NOUN
inlawrev-3683	1552	5	auto	auto	PROPN
inlawrev-3683	1552	6	.	.	PROPN
inlawrev-3683	1552	7	,	,	PUNCT
inlawrev-3683	1552	8	inc	inc	PROPN
inlawrev-3683	1552	9	.	.	PROPN
inlawrev-3683	1553	1	v.	v.	PROPN
inlawrev-3683	1553	2	ind	ind	PROPN
inlawrev-3683	1553	3	.	.	PUNCT
inlawrev-3683	1554	1	dep't	dep't	NOUN
inlawrev-3683	1554	2	of	of	ADP
inlawrev-3683	1554	3	state	state	NOUN
inlawrev-3683	1554	4	revenue	revenue	NOUN
inlawrev-3683	1554	5	,	,	PUNCT
inlawrev-3683	1554	6	782	782	NUM
inlawrev-3683	1554	7	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1554	8	1071	1071	NUM
inlawrev-3683	1554	9	(	(	PUNCT
inlawrev-3683	1554	10	ind	ind	NOUN
inlawrev-3683	1554	11	.	.	PUNCT
inlawrev-3683	1555	1	tax	tax	PROPN
inlawrev-3683	1555	2	ct	ct	PROPN
inlawrev-3683	1555	3	.	.	PROPN
inlawrev-3683	1555	4	2003	2003	NUM
inlawrev-3683	1555	5	)	)	PUNCT
inlawrev-3683	1555	6	.	.	PUNCT
inlawrev-3683	1556	1	509	509	NUM
inlawrev-3683	1556	2	.	.	PUNCT
inlawrev-3683	1557	1	i	i	PRON
inlawrev-3683	1557	2	stop	stop	VERB
inlawrev-3683	1557	3	auto	auto	NOUN
inlawrev-3683	1557	4	sales	sale	NOUN
inlawrev-3683	1557	5	.	.	PUNCT
inlawrev-3683	1558	1	inc	inc	PROPN
inlawrev-3683	1558	2	.	.	PROPN
inlawrev-3683	1558	3	,	,	PUNCT
inlawrev-3683	1558	4	785	785	NUM
inlawrev-3683	1558	5	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1558	6	at	at	ADP
inlawrev-3683	1558	7	674	674	NUM
inlawrev-3683	1558	8	.	.	PUNCT
inlawrev-3683	1559	1	2004	2004	NUM
inlawrev-3683	1559	2	]	]	PUNCT
inlawrev-3683	1559	3	taxation	taxation	NOUN
inlawrev-3683	1559	4	1395	1395	NUM
inlawrev-3683	1559	5	4	4	NUM
inlawrev-3683	1559	6	.	.	PUNCT
inlawrev-3683	1559	7	grand	grand	PROPN
inlawrev-3683	1559	8	victoria	victoria	PROPN
inlawrev-3683	1559	9	casino	casino	PROPN
inlawrev-3683	1559	10	&	&	CCONJ
inlawrev-3683	1559	11	resort	resort	PROPN
inlawrev-3683	1559	12	,	,	PUNCT
inlawrev-3683	1559	13	lp	lp	PROPN
inlawrev-3683	1559	14	v.	v.	PROPN
inlawrev-3683	1559	15	indiana	indiana	PROPN
inlawrev-3683	1559	16	department	department	PROPN
inlawrev-3683	1559	17	of	of	ADP
inlawrev-3683	1559	18	local	local	ADJ
inlawrev-3683	1559	19	government	government	NOUN
inlawrev-3683	1559	20	finance	finance	NOUN
inlawrev-3683	1559	21	.	.	PUNCT
inlawrev-3683	1559	22	^^^—grand	^^^—grand	PUNCT
inlawrev-3683	1560	1	victoria	victoria	PROPN
inlawrev-3683	1560	2	is	be	AUX
inlawrev-3683	1560	3	a	a	DET
inlawrev-3683	1560	4	delaware	delaware	PROPN
inlawrev-3683	1560	5	limited	limited	PROPN
inlawrev-3683	1560	6	partnership	partnership	NOUN
inlawrev-3683	1560	7	with	with	ADP
inlawrev-3683	1560	8	its	its	PRON
inlawrev-3683	1560	9	principle	principle	ADJ
inlawrev-3683	1560	10	place	place	NOUN
inlawrev-3683	1560	11	ofbusiness	ofbusiness	NOUN
inlawrev-3683	1560	12	in	in	ADP
inlawrev-3683	1560	13	chicago	chicago	PROPN
inlawrev-3683	1560	14	,	,	PUNCT
inlawrev-3683	1560	15	illinois.^	illinois.^	NOUN
inlawrev-3683	1560	16	"	"	PUNCT
inlawrev-3683	1560	17	grand	grand	PROPN
inlawrev-3683	1560	18	victoria	victoria	PROPN
inlawrev-3683	1560	19	was	be	AUX
inlawrev-3683	1560	20	created	create	VERB
inlawrev-3683	1560	21	on	on	ADP
inlawrev-3683	1560	22	january	january	PROPN
inlawrev-3683	1560	23	21,1	21,1	NUM
inlawrev-3683	1560	24	999	999	NUM
inlawrev-3683	1560	25	,	,	PUNCT
inlawrev-3683	1560	26	as	as	ADP
inlawrev-3683	1560	27	a	a	DET
inlawrev-3683	1560	28	result	result	NOUN
inlawrev-3683	1560	29	ofa	ofa	PROPN
inlawrev-3683	1560	30	merger	merger	NOUN
inlawrev-3683	1560	31	between	between	ADP
inlawrev-3683	1560	32	two	two	NUM
inlawrev-3683	1560	33	sister	sister	NOUN
inlawrev-3683	1560	34	companies	company	NOUN
inlawrev-3683	1560	35	.	.	PUNCT
inlawrev-3683	1561	1	grand	grand	PROPN
inlawrev-3683	1561	2	victoria	victoria	PROPN
inlawrev-3683	1561	3	ii	ii	PROPN
inlawrev-3683	1561	4	,	,	PUNCT
inlawrev-3683	1561	5	inc	inc	PROPN
inlawrev-3683	1561	6	.	.	PROPN
inlawrev-3683	1561	7	and	and	CCONJ
inlawrev-3683	1561	8	grand	grand	PROPN
inlawrev-3683	1561	9	victoria	victoria	PROPN
inlawrev-3683	1561	10	casino	casino	PROPN
inlawrev-3683	1561	11	&	&	CCONJ
inlawrev-3683	1561	12	resort	resort	PROPN
inlawrev-3683	1561	13	,	,	PUNCT
inlawrev-3683	1561	14	llc	llc	PROPN
inlawrev-3683	1561	15	of	of	ADP
inlawrev-3683	1561	16	indiana	indiana	PROPN
inlawrev-3683	1561	17	.	.	PUNCT
inlawrev-3683	1562	1	prior	prior	ADV
inlawrev-3683	1562	2	to	to	ADP
inlawrev-3683	1562	3	the	the	DET
inlawrev-3683	1562	4	merger	merger	NOUN
inlawrev-3683	1562	5	,	,	PUNCT
inlawrev-3683	1562	6	grand	grand	PROPN
inlawrev-3683	1562	7	victoria	victoria	PROPN
inlawrev-3683	1562	8	ips	ips	PROPN
inlawrev-3683	1562	9	predecessor	predecessor	NOUN
inlawrev-3683	1562	10	in	in	ADP
inlawrev-3683	1562	11	interest	interest	NOUN
inlawrev-3683	1562	12	contracted	contract	VERB
inlawrev-3683	1562	13	with	with	ADP
inlawrev-3683	1562	14	hilton	hilton	ADJ
inlawrev-3683	1562	15	joint	joint	ADJ
inlawrev-3683	1562	16	venture	venture	NOUN
inlawrev-3683	1562	17	,	,	PUNCT
inlawrev-3683	1562	18	a	a	DET
inlawrev-3683	1562	19	new	new	ADJ
inlawrev-3683	1562	20	orleans	orleans	PROPN
inlawrev-3683	1562	21	company	company	NOUN
inlawrev-3683	1562	22	,	,	PUNCT
inlawrev-3683	1562	23	for	for	ADP
inlawrev-3683	1562	24	the	the	DET
inlawrev-3683	1562	25	purchase	purchase	NOUN
inlawrev-3683	1562	26	of	of	ADP
inlawrev-3683	1562	27	a	a	DET
inlawrev-3683	1562	28	riverboat	riverboat	NOUN
inlawrev-3683	1562	29	.	.	PUNCT
inlawrev-3683	1563	1	thereafter	thereafter	ADV
inlawrev-3683	1563	2	,	,	PUNCT
inlawrev-3683	1563	3	grand	grand	PROPN
inlawrev-3683	1563	4	victoria	victoria	PROPN
inlawrev-3683	1563	5	assigned	assign	VERB
inlawrev-3683	1563	6	the	the	DET
inlawrev-3683	1563	7	contract	contract	NOUN
inlawrev-3683	1563	8	to	to	ADP
inlawrev-3683	1563	9	grand	grand	PROPN
inlawrev-3683	1563	10	victoria	victoria	PROPN
inlawrev-3683	1563	11	11	11	NUM
inlawrev-3683	1563	12	,	,	PUNCT
inlawrev-3683	1563	13	who	who	PRON
inlawrev-3683	1563	14	delivered	deliver	VERB
inlawrev-3683	1563	15	the	the	DET
inlawrev-3683	1563	16	riverboat	riverboat	NOUN
inlawrev-3683	1563	17	to	to	ADP
inlawrev-3683	1563	18	rising	rise	VERB
inlawrev-3683	1563	19	sun	sun	NOUN
inlawrev-3683	1563	20	,	,	PUNCT
inlawrev-3683	1563	21	indiana	indiana	PROPN
inlawrev-3683	1563	22	and	and	CCONJ
inlawrev-3683	1563	23	leased	lease	VERB
inlawrev-3683	1563	24	it	it	PRON
inlawrev-3683	1563	25	to	to	ADP
inlawrev-3683	1563	26	grand	grand	PROPN
inlawrev-3683	1563	27	victoria	victoria	PROPN
inlawrev-3683	1563	28	casino	casino	PROPN
inlawrev-3683	1563	29	and	and	CCONJ
inlawrev-3683	1563	30	resort.^	resort.^	NOUN
inlawrev-3683	1563	31	'	'	PUNCT
inlawrev-3683	1563	32	^	^	PUNCT
inlawrev-3683	1563	33	as	as	ADP
inlawrev-3683	1563	34	a	a	DET
inlawrev-3683	1563	35	result	result	NOUN
inlawrev-3683	1563	36	ofthe	ofthe	NOUN
inlawrev-3683	1563	37	merger	merger	NOUN
inlawrev-3683	1563	38	.	.	PUNCT
inlawrev-3683	1564	1	grand	grand	PROPN
inlawrev-3683	1564	2	victoria	victoria	PROPN
inlawrev-3683	1564	3	paid	pay	VERB
inlawrev-3683	1564	4	sales	sale	NOUN
inlawrev-3683	1564	5	tax	tax	NOUN
inlawrev-3683	1564	6	on	on	ADP
inlawrev-3683	1564	7	the	the	DET
inlawrev-3683	1564	8	riverboat	riverboat	NOUN
inlawrev-3683	1564	9	as	as	ADP
inlawrev-3683	1564	10	a	a	DET
inlawrev-3683	1564	11	capital	capital	NOUN
inlawrev-3683	1564	12	contribution	contribution	NOUN
inlawrev-3683	1564	13	from	from	ADP
inlawrev-3683	1564	14	the	the	DET
inlawrev-3683	1564	15	merger	merger	NOUN
inlawrev-3683	1564	16	.	.	PUNCT
inlawrev-3683	1565	1	similarly	similarly	ADV
inlawrev-3683	1565	2	,	,	PUNCT
inlawrev-3683	1565	3	grand	grand	PROPN
inlawrev-3683	1565	4	victoria	victoria	PROPN
inlawrev-3683	1565	5	continued	continue	VERB
inlawrev-3683	1565	6	to	to	PART
inlawrev-3683	1565	7	pay	pay	VERB
inlawrev-3683	1565	8	sales	sale	NOUN
inlawrev-3683	1565	9	tax	tax	NOUN
inlawrev-3683	1565	10	with	with	ADP
inlawrev-3683	1565	11	respect	respect	NOUN
inlawrev-3683	1565	12	to	to	ADP
inlawrev-3683	1565	13	purchases	purchase	NOUN
inlawrev-3683	1565	14	of	of	ADP
inlawrev-3683	1565	15	:	:	PUNCT
inlawrev-3683	1565	16	fuel	fuel	NOUN
inlawrev-3683	1565	17	;	;	PUNCT
inlawrev-3683	1565	18	navigation	navigation	NOUN
inlawrev-3683	1565	19	equipment	equipment	NOUN
inlawrev-3683	1565	20	;	;	PUNCT
inlawrev-3683	1565	21	maintenance	maintenance	NOUN
inlawrev-3683	1565	22	,	,	PUNCT
inlawrev-3683	1565	23	repair	repair	NOUN
inlawrev-3683	1565	24	,	,	PUNCT
inlawrev-3683	1565	25	and	and	CCONJ
inlawrev-3683	1565	26	safety	safety	NOUN
inlawrev-3683	1565	27	equipment	equipment	NOUN
inlawrev-3683	1565	28	;	;	PUNCT
inlawrev-3683	1565	29	tickets	ticket	NOUN
inlawrev-3683	1565	30	;	;	PUNCT
inlawrev-3683	1565	31	uniforms	uniform	NOUN
inlawrev-3683	1565	32	;	;	PUNCT
inlawrev-3683	1565	33	supplies	supply	NOUN
inlawrev-3683	1565	34	for	for	ADP
inlawrev-3683	1565	35	the	the	DET
inlawrev-3683	1565	36	riverboat	riverboat	PROPN
inlawrev-3683	1565	37	pilot	pilot	PROPN
inlawrev-3683	1565	38	house	house	PROPN
inlawrev-3683	1565	39	;	;	PUNCT
inlawrev-3683	1565	40	lighting	lighting	NOUN
inlawrev-3683	1565	41	;	;	PUNCT
inlawrev-3683	1565	42	bathroom	bathroom	NOUN
inlawrev-3683	1565	43	supplies	supply	NOUN
inlawrev-3683	1565	44	;	;	PUNCT
inlawrev-3683	1565	45	and	and	CCONJ
inlawrev-3683	1565	46	,	,	PUNCT
inlawrev-3683	1565	47	heating	heating	NOUN
inlawrev-3683	1565	48	and	and	CCONJ
inlawrev-3683	1565	49	air	air	NOUN
inlawrev-3683	1565	50	conditioning	conditioning	NOUN
inlawrev-3683	1565	51	equipment	equipment	NOUN
inlawrev-3683	1565	52	which	which	DET
inlawrev-3683	1565	53	grand	grand	PROPN
inlawrev-3683	1565	54	victoria	victoria	PROPN
inlawrev-3683	1565	55	ii	ii	PROPN
inlawrev-3683	1565	56	had	have	AUX
inlawrev-3683	1565	57	paid	pay	VERB
inlawrev-3683	1565	58	as	as	ADP
inlawrev-3683	1565	59	the	the	DET
inlawrev-3683	1565	60	predecessor	predecessor	NOUN
inlawrev-3683	1565	61	in	in	ADP
inlawrev-3683	1565	62	interest	interest	NOUN
inlawrev-3683	1565	63	to	to	ADP
inlawrev-3683	1565	64	the	the	DET
inlawrev-3683	1565	65	riverboat	riverboat	PROPN
inlawrev-3683	1565	66	.	.	PUNCT
inlawrev-3683	1566	1	grand	grand	PROPN
inlawrev-3683	1566	2	victoria	victoria	PROPN
inlawrev-3683	1566	3	filed	file	VERB
inlawrev-3683	1566	4	four	four	NUM
inlawrev-3683	1566	5	claims	claim	NOUN
inlawrev-3683	1566	6	for	for	ADP
inlawrev-3683	1566	7	refund	refund	NOUN
inlawrev-3683	1566	8	with	with	ADP
inlawrev-3683	1566	9	the	the	DET
inlawrev-3683	1566	10	department	department	NOUN
inlawrev-3683	1566	11	,	,	PUNCT
inlawrev-3683	1566	12	requesting	request	VERB
inlawrev-3683	1566	13	a	a	DET
inlawrev-3683	1566	14	refund	refund	NOUN
inlawrev-3683	1566	15	of	of	ADP
inlawrev-3683	1566	16	sales	sale	NOUN
inlawrev-3683	1566	17	tax	tax	NOUN
inlawrev-3683	1566	18	in	in	ADP
inlawrev-3683	1566	19	the	the	DET
inlawrev-3683	1566	20	total	total	ADJ
inlawrev-3683	1566	21	amount	amount	NOUN
inlawrev-3683	1566	22	of	of	ADP
inlawrev-3683	1566	23	$	$	SYM
inlawrev-3683	1566	24	3,688,949	3,688,949	NUM
inlawrev-3683	1566	25	for	for	ADP
inlawrev-3683	1566	26	the	the	DET
inlawrev-3683	1566	27	1996	1996	NUM
inlawrev-3683	1566	28	through	through	ADP
inlawrev-3683	1566	29	1999	1999	NUM
inlawrev-3683	1566	30	tax	tax	NOUN
inlawrev-3683	1566	31	years	year	NOUN
inlawrev-3683	1566	32	.	.	PUNCT
inlawrev-3683	1567	1	the	the	DET
inlawrev-3683	1567	2	department	department	NOUN
inlawrev-3683	1567	3	denied	deny	VERB
inlawrev-3683	1567	4	all	all	DET
inlawrev-3683	1567	5	ofgrand	ofgrand	PROPN
inlawrev-3683	1567	6	victoria	victoria	PROPN
inlawrev-3683	1567	7	's	's	PART
inlawrev-3683	1567	8	claims	claim	NOUN
inlawrev-3683	1567	9	for	for	ADP
inlawrev-3683	1567	10	refund	refund	NOUN
inlawrev-3683	1567	11	and	and	CCONJ
inlawrev-3683	1567	12	on	on	ADP
inlawrev-3683	1567	13	september	september	PROPN
inlawrev-3683	1567	14	1	1	NUM
inlawrev-3683	1567	15	5	5	NUM
inlawrev-3683	1567	16	,	,	PUNCT
inlawrev-3683	1567	17	2000	2000	NUM
inlawrev-3683	1567	18	,	,	PUNCT
inlawrev-3683	1567	19	grand	grand	PROPN
inlawrev-3683	1567	20	victoria	victoria	PROPN
inlawrev-3683	1567	21	initiated	initiate	VERB
inlawrev-3683	1567	22	an	an	DET
inlawrev-3683	1567	23	original	original	ADJ
inlawrev-3683	1567	24	tax	tax	NOUN
inlawrev-3683	1567	25	appeal.^	appeal.^	NOUN
inlawrev-3683	1567	26	'	'	PUNCT
inlawrev-3683	1567	27	^	^	PUNCT
inlawrev-3683	1567	28	first	first	ADV
inlawrev-3683	1567	29	,	,	PUNCT
inlawrev-3683	1567	30	grand	grand	PROPN
inlawrev-3683	1567	31	victoria	victoria	PROPN
inlawrev-3683	1567	32	claimed	claim	VERB
inlawrev-3683	1567	33	that	that	SCONJ
inlawrev-3683	1567	34	it	it	PRON
inlawrev-3683	1567	35	was	be	AUX
inlawrev-3683	1567	36	entitled	entitle	VERB
inlawrev-3683	1567	37	to	to	ADP
inlawrev-3683	1567	38	the	the	DET
inlawrev-3683	1567	39	public	public	ADJ
inlawrev-3683	1567	40	transportation	transportation	NOUN
inlawrev-3683	1567	41	exemption	exemption	NOUN
inlawrev-3683	1567	42	pursuant	pursuant	ADJ
inlawrev-3683	1567	43	to	to	ADP
inlawrev-3683	1567	44	indiana	indiana	PROPN
inlawrev-3683	1567	45	code	code	PROPN
inlawrev-3683	1567	46	section	section	NOUN
inlawrev-3683	1567	47	6	6	NUM
inlawrev-3683	1567	48	-	-	SYM
inlawrev-3683	1567	49	2.5	2.5	NUM
inlawrev-3683	1567	50	-	-	PUNCT
inlawrev-3683	1567	51	5	5	NUM
inlawrev-3683	1567	52	-	-	SYM
inlawrev-3683	1567	53	27	27	NUM
inlawrev-3683	1567	54	,	,	PUNCT
inlawrev-3683	1567	55	and	and	CCONJ
inlawrev-3683	1567	56	therefore	therefore	ADV
inlawrev-3683	1567	57	,	,	PUNCT
inlawrev-3683	1567	58	was	be	AUX
inlawrev-3683	1567	59	exempt	exempt	ADJ
inlawrev-3683	1567	60	from	from	ADP
inlawrev-3683	1567	61	sales	sale	NOUN
inlawrev-3683	1567	62	tax	tax	NOUN
inlawrev-3683	1567	63	with	with	ADP
inlawrev-3683	1567	64	respect	respect	NOUN
inlawrev-3683	1567	65	to	to	ADP
inlawrev-3683	1567	66	its	its	PRON
inlawrev-3683	1567	67	purchases	purchase	NOUN
inlawrev-3683	1567	68	of	of	ADP
inlawrev-3683	1567	69	personal	personal	ADJ
inlawrev-3683	1567	70	property	property	NOUN
inlawrev-3683	1567	71	and	and	CCONJ
inlawrev-3683	1567	72	services	service	NOUN
inlawrev-3683	1567	73	for	for	ADP
inlawrev-3683	1567	74	the	the	DET
inlawrev-3683	1567	75	riverboat.^	riverboat.^	NOUN
inlawrev-3683	1567	76	''	''	PUNCT
inlawrev-3683	1567	77	*	*	PUNCT
inlawrev-3683	1567	78	however	however	ADV
inlawrev-3683	1567	79	,	,	PUNCT
inlawrev-3683	1567	80	the	the	DET
inlawrev-3683	1567	81	tax	tax	NOUN
inlawrev-3683	1567	82	court	court	NOUN
inlawrev-3683	1567	83	determined	determine	VERB
inlawrev-3683	1567	84	that	that	SCONJ
inlawrev-3683	1567	85	during	during	ADP
inlawrev-3683	1567	86	the	the	DET
inlawrev-3683	1567	87	1996	1996	NUM
inlawrev-3683	1567	88	through	through	ADP
inlawrev-3683	1567	89	1999	1999	NUM
inlawrev-3683	1567	90	tax	tax	NOUN
inlawrev-3683	1567	91	years	year	NOUN
inlawrev-3683	1567	92	,	,	PUNCT
inlawrev-3683	1567	93	grand	grand	PROPN
inlawrev-3683	1567	94	victoria	victoria	PROPN
inlawrev-3683	1567	95	was	be	AUX
inlawrev-3683	1567	96	required	require	VERB
inlawrev-3683	1567	97	by	by	ADP
inlawrev-3683	1567	98	indiana	indiana	PROPN
inlawrev-3683	1567	99	gaming	gaming	NOUN
inlawrev-3683	1567	100	law	law	NOUN
inlawrev-3683	1567	101	to	to	PART
inlawrev-3683	1567	102	leave	leave	VERB
inlawrev-3683	1567	103	the	the	DET
inlawrev-3683	1567	104	docks	dock	NOUN
inlawrev-3683	1567	105	before	before	ADP
inlawrev-3683	1567	106	gaming	gaming	NOUN
inlawrev-3683	1567	107	could	could	AUX
inlawrev-3683	1567	108	begin	begin	VERB
inlawrev-3683	1567	109	onboard.^	onboard.^	PRON
inlawrev-3683	1567	110	'	'	PUNCT
inlawrev-3683	1567	111	^	^	PUNCT
inlawrev-3683	1567	112	thus	thus	ADV
inlawrev-3683	1567	113	,	,	PUNCT
inlawrev-3683	1567	114	the	the	DET
inlawrev-3683	1567	115	tax	tax	NOUN
inlawrev-3683	1567	116	court	court	NOUN
inlawrev-3683	1567	117	reasoned	reason	VERB
inlawrev-3683	1567	118	.	.	PUNCT
inlawrev-3683	1568	1	grand	grand	PROPN
inlawrev-3683	1568	2	victoria	victoria	PROPN
inlawrev-3683	1568	3	could	could	AUX
inlawrev-3683	1568	4	not	not	PART
inlawrev-3683	1568	5	be	be	AUX
inlawrev-3683	1568	6	said	say	VERB
inlawrev-3683	1568	7	to	to	PART
inlawrev-3683	1568	8	transport	transport	VERB
inlawrev-3683	1568	9	passengers	passenger	NOUN
inlawrev-3683	1568	10	for	for	ADP
inlawrev-3683	1568	11	valid	valid	ADJ
inlawrev-3683	1568	12	consideration	consideration	NOUN
inlawrev-3683	1568	13	due	due	ADP
inlawrev-3683	1568	14	to	to	ADP
inlawrev-3683	1568	15	the	the	DET
inlawrev-3683	1568	16	fact	fact	NOUN
inlawrev-3683	1568	17	that	that	SCONJ
inlawrev-3683	1568	18	a	a	DET
inlawrev-3683	1568	19	promise	promise	NOUN
inlawrev-3683	1568	20	to	to	PART
inlawrev-3683	1568	21	do	do	AUX
inlawrev-3683	1568	22	something	something	PRON
inlawrev-3683	1568	23	already	already	ADV
inlawrev-3683	1568	24	required	require	VERB
inlawrev-3683	1568	25	by	by	ADP
inlawrev-3683	1568	26	law	law	NOUN
inlawrev-3683	1568	27	has	have	AUX
inlawrev-3683	1568	28	been	be	AUX
inlawrev-3683	1568	29	held	hold	VERB
inlawrev-3683	1568	30	to	to	PART
inlawrev-3683	1568	31	be	be	AUX
inlawrev-3683	1568	32	unenforceable.^'^	unenforceable.^'^	PROPN
inlawrev-3683	1568	33	consequently	consequently	ADV
inlawrev-3683	1568	34	,	,	PUNCT
inlawrev-3683	1568	35	the	the	DET
inlawrev-3683	1568	36	tax	tax	NOUN
inlawrev-3683	1568	37	court	court	NOUN
inlawrev-3683	1568	38	denied	deny	VERB
inlawrev-3683	1568	39	grand	grand	PROPN
inlawrev-3683	1568	40	victoria	victoria	PROPN
inlawrev-3683	1568	41	's	's	PART
inlawrev-3683	1568	42	contention	contention	NOUN
inlawrev-3683	1568	43	that	that	SCONJ
inlawrev-3683	1568	44	grand	grand	PROPN
inlawrev-3683	1568	45	victoria	victoria	PROPN
inlawrev-3683	1568	46	qualified	qualify	VERB
inlawrev-3683	1568	47	for	for	ADP
inlawrev-3683	1568	48	the	the	DET
inlawrev-3683	1568	49	public	public	ADJ
inlawrev-3683	1568	50	transportation	transportation	NOUN
inlawrev-3683	1568	51	exemption	exemption	NOUN
inlawrev-3683	1568	52	.	.	PUNCT
inlawrev-3683	1569	1	grand	grand	PROPN
inlawrev-3683	1569	2	victoria	victoria	PROPN
inlawrev-3683	1569	3	's	's	PART
inlawrev-3683	1569	4	second	second	ADJ
inlawrev-3683	1569	5	argument	argument	NOUN
inlawrev-3683	1569	6	was	be	AUX
inlawrev-3683	1569	7	that	that	SCONJ
inlawrev-3683	1569	8	its	its	PRON
inlawrev-3683	1569	9	purchases	purchase	NOUN
inlawrev-3683	1569	10	of	of	ADP
inlawrev-3683	1569	11	satellite	satellite	NOUN
inlawrev-3683	1569	12	commercial	commercial	ADJ
inlawrev-3683	1569	13	broadcasts	broadcast	NOUN
inlawrev-3683	1569	14	originating	originate	VERB
inlawrev-3683	1569	15	in	in	ADP
inlawrev-3683	1569	16	kentucky	kentucky	PROPN
inlawrev-3683	1569	17	were	be	AUX
inlawrev-3683	1569	18	exempt	exempt	ADJ
inlawrev-3683	1569	19	from	from	ADP
inlawrev-3683	1569	20	sales	sale	NOUN
inlawrev-3683	1569	21	tax	tax	NOUN
inlawrev-3683	1569	22	as	as	ADP
inlawrev-3683	1569	23	an	an	DET
inlawrev-3683	1569	24	interstate	interstate	ADJ
inlawrev-3683	1569	25	broadcast	broadcast	NOUN
inlawrev-3683	1569	26	pursuant	pursuant	NOUN
inlawrev-3683	1569	27	to	to	ADP
inlawrev-3683	1569	28	indiana	indiana	PROPN
inlawrev-3683	1569	29	code	code	PROPN
inlawrev-3683	1569	30	section	section	NOUN
inlawrev-3683	1569	31	6	6	NUM
inlawrev-3683	1569	32	-	-	SYM
inlawrev-3683	1569	33	2.5	2.5	NUM
inlawrev-3683	1569	34	-	-	PUNCT
inlawrev-3683	1569	35	4	4	NUM
inlawrev-3683	1569	36	-	-	PUNCT
inlawrev-3683	1569	37	6.^'^	6.^'^	NUM
inlawrev-3683	1569	38	in	in	ADP
inlawrev-3683	1569	39	viewing	view	VERB
inlawrev-3683	1569	40	the	the	DET
inlawrev-3683	1569	41	clear	clear	ADJ
inlawrev-3683	1569	42	language	language	NOUN
inlawrev-3683	1569	43	of	of	ADP
inlawrev-3683	1569	44	the	the	DET
inlawrev-3683	1569	45	indiana	indiana	PROPN
inlawrev-3683	1569	46	code	code	PROPN
inlawrev-3683	1569	47	,	,	PUNCT
inlawrev-3683	1569	48	the	the	DET
inlawrev-3683	1569	49	tax	tax	NOUN
inlawrev-3683	1569	50	court	court	NOUN
inlawrev-3683	1569	51	concluded	conclude	VERB
inlawrev-3683	1569	52	that	that	SCONJ
inlawrev-3683	1569	53	the	the	DET
inlawrev-3683	1569	54	telecommunications	telecommunications	NOUN
inlawrev-3683	1569	55	services	service	NOUN
inlawrev-3683	1569	56	purchased	purchase	VERB
inlawrev-3683	1569	57	by	by	ADP
inlawrev-3683	1569	58	grand	grand	PROPN
inlawrev-3683	1569	59	victoria	victoria	PROPN
inlawrev-3683	1569	60	were	be	AUX
inlawrev-3683	1569	61	clearly	clearly	ADV
inlawrev-3683	1569	62	interstate	interstate	ADJ
inlawrev-3683	1569	63	transmissions	transmission	NOUN
inlawrev-3683	1569	64	because	because	SCONJ
inlawrev-3683	1569	65	both	both	DET
inlawrev-3683	1569	66	parties	party	NOUN
inlawrev-3683	1569	67	agreed	agree	VERB
inlawrev-3683	1569	68	that	that	SCONJ
inlawrev-3683	1569	69	the	the	DET
inlawrev-3683	1569	70	transmissions	transmission	NOUN
inlawrev-3683	1569	71	originated	originate	VERB
inlawrev-3683	1569	72	in	in	ADP
inlawrev-3683	1569	73	kentucky	kentucky	PROPN
inlawrev-3683	1569	74	.	.	PUNCT
inlawrev-3683	1570	1	thus	thus	ADV
inlawrev-3683	1570	2	,	,	PUNCT
inlawrev-3683	1570	3	the	the	DET
inlawrev-3683	1570	4	tax	tax	NOUN
inlawrev-3683	1570	5	510	510	NUM
inlawrev-3683	1570	6	.	.	PUNCT
inlawrev-3683	1571	1	789n.e.2d	789n.e.2d	NUM
inlawrev-3683	1571	2	1041	1041	NUM
inlawrev-3683	1571	3	(	(	PUNCT
inlawrev-3683	1571	4	ind	ind	NOUN
inlawrev-3683	1571	5	.	.	PUNCT
inlawrev-3683	1571	6	tax	tax	PROPN
inlawrev-3683	1572	1	ct	ct	PROPN
inlawrev-3683	1572	2	.	.	PROPN
inlawrev-3683	1572	3	2003	2003	NUM
inlawrev-3683	1572	4	)	)	PUNCT
inlawrev-3683	1572	5	.	.	PUNCT
inlawrev-3683	1573	1	511	511	NUM
inlawrev-3683	1573	2	.	.	X
inlawrev-3683	1573	3	mat	mat	NOUN
inlawrev-3683	1573	4	1042	1042	NUM
inlawrev-3683	1573	5	.	.	PUNCT
inlawrev-3683	1574	1	512	512	NUM
inlawrev-3683	1574	2	.	.	X
inlawrev-3683	1574	3	mat	mat	VERB
inlawrev-3683	1574	4	1042	1042	NUM
inlawrev-3683	1574	5	-	-	SYM
inlawrev-3683	1574	6	43	43	NUM
inlawrev-3683	1574	7	.	.	PUNCT
inlawrev-3683	1575	1	513	513	NUM
inlawrev-3683	1575	2	.	.	PUNCT
inlawrev-3683	1575	3	mat	mat	NOUN
inlawrev-3683	1575	4	1043	1043	NUM
inlawrev-3683	1575	5	.	.	PUNCT
inlawrev-3683	1576	1	514	514	NUM
inlawrev-3683	1576	2	.	.	PUNCT
inlawrev-3683	1577	1	i	i	PRON
inlawrev-3683	1577	2	d.	d.	PROPN
inlawrev-3683	1577	3	at	at	ADP
inlawrev-3683	1577	4	1044	1044	NUM
inlawrev-3683	1577	5	.	.	PUNCT
inlawrev-3683	1578	1	515	515	NUM
inlawrev-3683	1578	2	.	.	PUNCT
inlawrev-3683	1579	1	m;5eelnd	m;5eelnd	PROPN
inlawrev-3683	1579	2	.	.	PUNCT
inlawrev-3683	1579	3	code	code	PROPN
inlawrev-3683	1579	4	§	§	PROPN
inlawrev-3683	1579	5	4	4	NUM
inlawrev-3683	1579	6	-	-	SYM
inlawrev-3683	1579	7	33	33	NUM
inlawrev-3683	1579	8	-	-	PUNCT
inlawrev-3683	1579	9	9	9	NUM
inlawrev-3683	1579	10	-	-	SYM
inlawrev-3683	1579	11	2	2	NUM
inlawrev-3683	1579	12	(	(	PUNCT
inlawrev-3683	1579	13	1998	1998	NUM
inlawrev-3683	1579	14	)	)	PUNCT
inlawrev-3683	1579	15	.	.	PUNCT
inlawrev-3683	1580	1	5	5	NUM
inlawrev-3683	1580	2	1	1	NUM
inlawrev-3683	1580	3	6	6	NUM
inlawrev-3683	1580	4	.	.	PUNCT
inlawrev-3683	1580	5	grand	grand	PROPN
inlawrev-3683	1580	6	victoria	victoria	PROPN
inlawrev-3683	1580	7	,	,	PUNCT
inlawrev-3683	1580	8	789	789	NUM
inlawrev-3683	1580	9	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1580	10	at	at	ADP
inlawrev-3683	1580	11	1	1	NUM
inlawrev-3683	1580	12	044	044	NUM
inlawrev-3683	1580	13	;	;	PUNCT
inlawrev-3683	1580	14	see	see	VERB
inlawrev-3683	1580	15	lincoln	lincoln	PROPN
inlawrev-3683	1580	16	operating	operating	PROPN
inlawrev-3683	1580	17	co.	co.	PROPN
inlawrev-3683	1580	18	v.	v.	ADP
inlawrev-3683	1580	19	gillis	gillis	PROPN
inlawrev-3683	1580	20	,	,	PUNCT
inlawrev-3683	1580	21	1	1	NUM
inlawrev-3683	1580	22	1	1	NUM
inlawrev-3683	1580	23	4	4	NUM
inlawrev-3683	1580	24	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1580	25	873	873	NUM
inlawrev-3683	1580	26	(	(	PUNCT
inlawrev-3683	1580	27	ind	ind	NOUN
inlawrev-3683	1580	28	.	.	PUNCT
inlawrev-3683	1580	29	1953	1953	NUM
inlawrev-3683	1580	30	)	)	PUNCT
inlawrev-3683	1580	31	.	.	PUNCT
inlawrev-3683	1581	1	5	5	NUM
inlawrev-3683	1581	2	1	1	NUM
inlawrev-3683	1581	3	7	7	NUM
inlawrev-3683	1581	4	.	.	PUNCT
inlawrev-3683	1581	5	grand	grand	PROPN
inlawrev-3683	1581	6	victoria	victoria	PROPN
inlawrev-3683	1581	7	,	,	PUNCT
inlawrev-3683	1581	8	789	789	NUM
inlawrev-3683	1581	9	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1581	10	at	at	ADP
inlawrev-3683	1581	11	1044	1044	NUM
inlawrev-3683	1581	12	.	.	PUNCT
inlawrev-3683	1582	1	1396	1396	NUM
inlawrev-3683	1582	2	indiana	indiana	PROPN
inlawrev-3683	1582	3	law	law	PROPN
inlawrev-3683	1582	4	review	review	NOUN
inlawrev-3683	1583	1	[	[	X
inlawrev-3683	1583	2	vol	vol	NOUN
inlawrev-3683	1583	3	.	.	PUNCT
inlawrev-3683	1584	1	37:1343	37:1343	PROPN
inlawrev-3683	1584	2	court	court	NOUN
inlawrev-3683	1584	3	granted	grant	VERB
inlawrev-3683	1584	4	grand	grand	PROPN
inlawrev-3683	1584	5	victoria	victoria	PROPN
inlawrev-3683	1584	6	's	's	PART
inlawrev-3683	1584	7	request	request	NOUN
inlawrev-3683	1584	8	for	for	ADP
inlawrev-3683	1584	9	a	a	DET
inlawrev-3683	1584	10	refund	refund	NOUN
inlawrev-3683	1584	11	on	on	ADP
inlawrev-3683	1584	12	the	the	DET
inlawrev-3683	1584	13	sales	sale	NOUN
inlawrev-3683	1584	14	tax	tax	NOUN
inlawrev-3683	1584	15	paid	pay	VERB
inlawrev-3683	1584	16	to	to	ADP
inlawrev-3683	1584	17	the	the	DET
inlawrev-3683	1584	18	department	department	NOUN
inlawrev-3683	1584	19	for	for	ADP
inlawrev-3683	1584	20	those	those	DET
inlawrev-3683	1584	21	transmissions.^'^	transmissions.^'^	PROPN
inlawrev-3683	1584	22	next	next	ADV
inlawrev-3683	1584	23	,	,	PUNCT
inlawrev-3683	1584	24	grand	grand	PROPN
inlawrev-3683	1584	25	victoria	victoria	PROPN
inlawrev-3683	1584	26	asserts	assert	VERB
inlawrev-3683	1584	27	that	that	SCONJ
inlawrev-3683	1584	28	the	the	DET
inlawrev-3683	1584	29	transfer	transfer	NOUN
inlawrev-3683	1584	30	of	of	ADP
inlawrev-3683	1584	31	the	the	DET
inlawrev-3683	1584	32	riverboat	riverboat	NOUN
inlawrev-3683	1584	33	from	from	ADP
inlawrev-3683	1584	34	grand	grand	PROPN
inlawrev-3683	1584	35	victoria	victoria	PROPN
inlawrev-3683	1584	36	ii	ii	PROPN
inlawrev-3683	1584	37	to	to	ADP
inlawrev-3683	1584	38	grand	grand	PROPN
inlawrev-3683	1584	39	victoria	victoria	PROPN
inlawrev-3683	1584	40	as	as	ADP
inlawrev-3683	1584	41	a	a	DET
inlawrev-3683	1584	42	capital	capital	NOUN
inlawrev-3683	1584	43	contribution	contribution	NOUN
inlawrev-3683	1584	44	of	of	ADP
inlawrev-3683	1584	45	the	the	DET
inlawrev-3683	1584	46	merger	merger	NOUN
inlawrev-3683	1584	47	was	be	AUX
inlawrev-3683	1584	48	not	not	PART
inlawrev-3683	1584	49	subject	subject	ADJ
inlawrev-3683	1584	50	to	to	ADP
inlawrev-3683	1584	51	indiana	indiana	PROPN
inlawrev-3683	1584	52	sales	sale	NOUN
inlawrev-3683	1584	53	tax	tax	NOUN
inlawrev-3683	1584	54	because	because	SCONJ
inlawrev-3683	1584	55	the	the	DET
inlawrev-3683	1584	56	transfer	transfer	NOUN
inlawrev-3683	1584	57	occurred	occur	VERB
inlawrev-3683	1584	58	without	without	ADP
inlawrev-3683	1584	59	consideration	consideration	NOUN
inlawrev-3683	1584	60	and	and	CCONJ
inlawrev-3683	1584	61	therefore	therefore	ADV
inlawrev-3683	1584	62	could	could	AUX
inlawrev-3683	1584	63	not	not	PART
inlawrev-3683	1584	64	be	be	AUX
inlawrev-3683	1584	65	considered	consider	VERB
inlawrev-3683	1584	66	selling	sell	VERB
inlawrev-3683	1584	67	atretail	atretail	NOUN
inlawrev-3683	1584	68	.	.	PUNCT
inlawrev-3683	1585	1	the	the	DET
inlawrev-3683	1585	2	department	department	NOUN
inlawrev-3683	1585	3	conceded	concede	VERB
inlawrev-3683	1585	4	this	this	DET
inlawrev-3683	1585	5	issue	issue	NOUN
inlawrev-3683	1585	6	and	and	CCONJ
inlawrev-3683	1585	7	the	the	DET
inlawrev-3683	1585	8	tax	tax	NOUN
inlawrev-3683	1585	9	court	court	NOUN
inlawrev-3683	1585	10	granted	grant	VERB
inlawrev-3683	1585	11	grand	grand	ADJ
inlawrev-3683	1585	12	victoria	victoria	PROPN
inlawrev-3683	1585	13	's	's	PART
inlawrev-3683	1585	14	motion	motion	NOUN
inlawrev-3683	1585	15	for	for	ADP
inlawrev-3683	1585	16	summary	summary	NOUN
inlawrev-3683	1585	17	judgment	judgment	NOUN
inlawrev-3683	1585	18	thereon.^'^	thereon.^'^	PROPN
inlawrev-3683	1585	19	alternatively	alternatively	ADV
inlawrev-3683	1585	20	,	,	PUNCT
inlawrev-3683	1585	21	the	the	DET
inlawrev-3683	1585	22	department	department	NOUN
inlawrev-3683	1585	23	countered	counter	VERB
inlawrev-3683	1585	24	grand	grand	PROPN
inlawrev-3683	1585	25	victoria	victoria	PROPN
inlawrev-3683	1585	26	's	's	PART
inlawrev-3683	1585	27	contention	contention	NOUN
inlawrev-3683	1585	28	that	that	SCONJ
inlawrev-3683	1585	29	the	the	DET
inlawrev-3683	1585	30	riverboat	riverboat	NOUN
inlawrev-3683	1585	31	was	be	AUX
inlawrev-3683	1585	32	not	not	PART
inlawrev-3683	1585	33	subject	subject	ADJ
inlawrev-3683	1585	34	to	to	ADP
inlawrev-3683	1585	35	the	the	DET
inlawrev-3683	1585	36	indiana	indiana	PROPN
inlawrev-3683	1585	37	sales	sale	NOUN
inlawrev-3683	1585	38	tax	tax	NOUN
inlawrev-3683	1585	39	by	by	ADP
inlawrev-3683	1585	40	arguing	argue	VERB
inlawrev-3683	1585	41	that	that	SCONJ
inlawrev-3683	1585	42	grand	grand	PROPN
inlawrev-3683	1585	43	victoria	victoria	PROPN
inlawrev-3683	1585	44	's	's	PART
inlawrev-3683	1585	45	refund	refund	NOUN
inlawrev-3683	1585	46	for	for	ADP
inlawrev-3683	1585	47	the	the	DET
inlawrev-3683	1585	48	sales	sale	NOUN
inlawrev-3683	1585	49	tax	tax	NOUN
inlawrev-3683	1585	50	is	be	AUX
inlawrev-3683	1585	51	offset	offset	VERB
inlawrev-3683	1585	52	by	by	ADP
inlawrev-3683	1585	53	the	the	DET
inlawrev-3683	1585	54	amount	amount	NOUN
inlawrev-3683	1585	55	of	of	ADP
inlawrev-3683	1585	56	use	use	NOUN
inlawrev-3683	1585	57	tax	tax	NOUN
inlawrev-3683	1585	58	that	that	SCONJ
inlawrev-3683	1585	59	it	it	PRON
inlawrev-3683	1585	60	really	really	ADV
inlawrev-3683	1585	61	owes	owe	VERB
inlawrev-3683	1585	62	on	on	ADP
inlawrev-3683	1585	63	the	the	DET
inlawrev-3683	1585	64	riverboat.^^	riverboat.^^	NOUN
inlawrev-3683	1585	65	°	°	NOUN
inlawrev-3683	1585	66	more	more	ADV
inlawrev-3683	1585	67	specifically	specifically	ADV
inlawrev-3683	1585	68	,	,	PUNCT
inlawrev-3683	1585	69	the	the	DET
inlawrev-3683	1585	70	department	department	NOUN
inlawrev-3683	1585	71	asserts	assert	VERB
inlawrev-3683	1585	72	that	that	SCONJ
inlawrev-3683	1585	73	the	the	DET
inlawrev-3683	1585	74	riverboat	riverboat	NOUN
inlawrev-3683	1585	75	lost	lose	VERB
inlawrev-3683	1585	76	its	its	PRON
inlawrev-3683	1585	77	exemption	exemption	NOUN
inlawrev-3683	1585	78	from	from	ADP
inlawrev-3683	1585	79	the	the	DET
inlawrev-3683	1585	80	indiana	indiana	PROPN
inlawrev-3683	1585	81	use	use	NOUN
inlawrev-3683	1585	82	tax	tax	NOUN
inlawrev-3683	1585	83	as	as	ADP
inlawrev-3683	1585	84	leased	lease	VERB
inlawrev-3683	1585	85	property	property	NOUN
inlawrev-3683	1585	86	when	when	SCONJ
inlawrev-3683	1585	87	grand	grand	PROPN
inlawrev-3683	1585	88	victoria	victoria	PROPN
inlawrev-3683	1585	89	ii	ii	PROPN
inlawrev-3683	1585	90	merged	merge	VERB
inlawrev-3683	1585	91	into	into	ADP
inlawrev-3683	1585	92	grand	grand	PROPN
inlawrev-3683	1585	93	victoria	victoria	PROPN
inlawrev-3683	1585	94	.	.	PUNCT
inlawrev-3683	1586	1	grand	grand	PROPN
inlawrev-3683	1586	2	victoria	victoria	PROPN
inlawrev-3683	1586	3	argued	argue	VERB
inlawrev-3683	1586	4	that	that	SCONJ
inlawrev-3683	1586	5	during	during	ADP
inlawrev-3683	1586	6	the	the	DET
inlawrev-3683	1586	7	1999	1999	NUM
inlawrev-3683	1586	8	tax	tax	NOUN
inlawrev-3683	1586	9	year	year	NOUN
inlawrev-3683	1586	10	the	the	DET
inlawrev-3683	1586	11	riverboat	riverboat	NOUN
inlawrev-3683	1586	12	was	be	AUX
inlawrev-3683	1586	13	classified	classify	VERB
inlawrev-3683	1586	14	as	as	ADP
inlawrev-3683	1586	15	real	real	ADJ
inlawrev-3683	1586	16	property	property	NOUN
inlawrev-3683	1586	17	pursuant	pursuant	NOUN
inlawrev-3683	1586	18	to	to	ADP
inlawrev-3683	1586	19	indiana	indiana	PROPN
inlawrev-3683	1586	20	code	code	PROPN
inlawrev-3683	1586	21	,	,	PUNCT
inlawrev-3683	1586	22	and	and	CCONJ
inlawrev-3683	1586	23	therefore	therefore	ADV
inlawrev-3683	1586	24	.	.	PUNCT
inlawrev-3683	1587	1	grand	grand	PROPN
inlawrev-3683	1587	2	victoria	victoria	PROPN
inlawrev-3683	1587	3	was	be	AUX
inlawrev-3683	1587	4	not	not	PART
inlawrev-3683	1587	5	subject	subject	ADJ
inlawrev-3683	1587	6	to	to	ADP
inlawrev-3683	1587	7	indiana	indiana	PROPN
inlawrev-3683	1587	8	use	use	VERB
inlawrev-3683	1587	9	tax	tax	NOUN
inlawrev-3683	1587	10	with	with	ADP
inlawrev-3683	1587	11	respect	respect	NOUN
inlawrev-3683	1587	12	to	to	ADP
inlawrev-3683	1587	13	this	this	DET
inlawrev-3683	1587	14	riverboat.^^	riverboat.^^	NOUN
inlawrev-3683	1587	15	'	'	PUNCT
inlawrev-3683	1587	16	the	the	DET
inlawrev-3683	1587	17	tax	tax	NOUN
inlawrev-3683	1587	18	court	court	NOUN
inlawrev-3683	1587	19	agreed	agree	VERB
inlawrev-3683	1587	20	with	with	ADP
inlawrev-3683	1587	21	grand	grand	PROPN
inlawrev-3683	1587	22	victoria	victoria	PROPN
inlawrev-3683	1587	23	and	and	CCONJ
inlawrev-3683	1587	24	determined	determine	VERB
inlawrev-3683	1587	25	that	that	SCONJ
inlawrev-3683	1587	26	because	because	SCONJ
inlawrev-3683	1587	27	a	a	DET
inlawrev-3683	1587	28	riverboat	riverboat	NOUN
inlawrev-3683	1587	29	licensed	license	VERB
inlawrev-3683	1587	30	under	under	ADP
inlawrev-3683	1587	31	indiana	indiana	PROPN
inlawrev-3683	1587	32	code	code	PROPN
inlawrev-3683	1587	33	section	section	NOUN
inlawrev-3683	1587	34	4	4	NUM
inlawrev-3683	1587	35	-	-	SYM
inlawrev-3683	1587	36	33	33	NUM
inlawrev-3683	1587	37	is	be	AUX
inlawrev-3683	1587	38	classified	classify	VERB
inlawrev-3683	1587	39	as	as	ADP
inlawrev-3683	1587	40	real	real	ADJ
inlawrev-3683	1587	41	property	property	NOUN
inlawrev-3683	1587	42	pursuant	pursuant	NOUN
inlawrev-3683	1587	43	to	to	ADP
inlawrev-3683	1587	44	indiana	indiana	PROPN
inlawrev-3683	1587	45	code	code	PROPN
inlawrev-3683	1587	46	section	section	NOUN
inlawrev-3683	1587	47	61	61	NUM
inlawrev-3683	1587	48	.	.	NOUN
inlawrev-3683	1587	49	1	1	NUM
inlawrev-3683	1587	50	1	1	NUM
inlawrev-3683	1587	51	1	1	NUM
inlawrev-3683	1587	52	5(5	5(5	NUM
inlawrev-3683	1587	53	)	)	PUNCT
inlawrev-3683	1587	54	,	,	PUNCT
inlawrev-3683	1587	55	it	it	PRON
inlawrev-3683	1587	56	is	be	AUX
inlawrev-3683	1587	57	inherently	inherently	ADV
inlawrev-3683	1587	58	excluded	exclude	VERB
inlawrev-3683	1587	59	from	from	ADP
inlawrev-3683	1587	60	the	the	DET
inlawrev-3683	1587	61	definition	definition	NOUN
inlawrev-3683	1587	62	of	of	ADP
inlawrev-3683	1587	63	personal	personal	ADJ
inlawrev-3683	1587	64	property	property	NOUN
inlawrev-3683	1587	65	under	under	ADP
inlawrev-3683	1587	66	indiana	indiana	PROPN
inlawrev-3683	1587	67	code	code	PROPN
inlawrev-3683	1587	68	section	section	NOUN
inlawrev-3683	1587	69	6	6	NUM
inlawrev-3683	1587	70	-	-	SYM
inlawrev-3683	1587	71	1	1	NUM
inlawrev-3683	1587	72	.1	.1	NUM
inlawrev-3683	1587	73	-	-	PUNCT
inlawrev-3683	1587	74	1	1	NUM
inlawrev-3683	1587	75	-	-	SYM
inlawrev-3683	1587	76	1	1	NUM
inlawrev-3683	1587	77	l(a)(6).^^^	l(a)(6).^^^	PROPN
inlawrev-3683	1587	78	however	however	ADV
inlawrev-3683	1587	79	,	,	PUNCT
inlawrev-3683	1587	80	the	the	DET
inlawrev-3683	1587	81	tax	tax	NOUN
inlawrev-3683	1587	82	court	court	NOUN
inlawrev-3683	1587	83	determined	determine	VERB
inlawrev-3683	1587	84	that	that	SCONJ
inlawrev-3683	1587	85	because	because	SCONJ
inlawrev-3683	1587	86	grand	grand	PROPN
inlawrev-3683	1587	87	victoria	victoria	PROPN
inlawrev-3683	1587	88	's	's	PART
inlawrev-3683	1587	89	riverboat	riverboat	NOUN
inlawrev-3683	1587	90	was	be	AUX
inlawrev-3683	1587	91	not	not	PART
inlawrev-3683	1587	92	licensed	license	VERB
inlawrev-3683	1587	93	under	under	ADP
inlawrev-3683	1587	94	indiana	indiana	PROPN
inlawrev-3683	1587	95	code	code	PROPN
inlawrev-3683	1587	96	section	section	NOUN
inlawrev-3683	1587	97	4	4	NUM
inlawrev-3683	1587	98	-	-	SYM
inlawrev-3683	1587	99	33	33	NUM
inlawrev-3683	1587	100	immediately	immediately	ADV
inlawrev-3683	1587	101	after	after	ADP
inlawrev-3683	1587	102	the	the	DET
inlawrev-3683	1587	103	transfer	transfer	NOUN
inlawrev-3683	1587	104	.	.	PUNCT
inlawrev-3683	1588	1	grand	grand	PROPN
inlawrev-3683	1588	2	victoria	victoria	PROPN
inlawrev-3683	1588	3	was	be	AUX
inlawrev-3683	1588	4	subject	subject	ADJ
inlawrev-3683	1588	5	to	to	ADP
inlawrev-3683	1588	6	indiana	indiana	PROPN
inlawrev-3683	1588	7	use	use	VERB
inlawrev-3683	1588	8	tax	tax	NOUN
inlawrev-3683	1588	9	for	for	ADP
inlawrev-3683	1588	10	the	the	DET
inlawrev-3683	1588	11	period	period	NOUN
inlawrev-3683	1588	12	of	of	ADP
inlawrev-3683	1588	13	april	april	PROPN
inlawrev-3683	1588	14	1996	1996	NUM
inlawrev-3683	1588	15	to	to	ADP
inlawrev-3683	1588	16	september	september	PROPN
inlawrev-3683	1588	17	1	1	NUM
inlawrev-3683	1588	18	996	996	NUM
inlawrev-3683	1588	19	because	because	SCONJ
inlawrev-3683	1588	20	the	the	DET
inlawrev-3683	1588	21	riverboat	riverboat	NOUN
inlawrev-3683	1588	22	did	do	AUX
inlawrev-3683	1588	23	not	not	PART
inlawrev-3683	1588	24	meet	meet	VERB
inlawrev-3683	1588	25	the	the	DET
inlawrev-3683	1588	26	statutory	statutory	ADJ
inlawrev-3683	1588	27	definition	definition	NOUN
inlawrev-3683	1588	28	ofreal	ofreal	VERB
inlawrev-3683	1588	29	property.^^^	property.^^^	PROPN
inlawrev-3683	1588	30	consequently	consequently	ADV
inlawrev-3683	1588	31	,	,	PUNCT
inlawrev-3683	1588	32	the	the	DET
inlawrev-3683	1588	33	tax	tax	NOUN
inlawrev-3683	1588	34	court	court	NOUN
inlawrev-3683	1588	35	denied	deny	VERB
inlawrev-3683	1588	36	grand	grand	PROPN
inlawrev-3683	1588	37	victoria	victoria	PROPN
inlawrev-3683	1588	38	's	's	PART
inlawrev-3683	1588	39	motion	motion	NOUN
inlawrev-3683	1588	40	for	for	ADP
inlawrev-3683	1588	41	summary	summary	NOUN
inlawrev-3683	1588	42	judgment	judgment	NOUN
inlawrev-3683	1588	43	as	as	ADP
inlawrev-3683	1588	44	to	to	ADP
inlawrev-3683	1588	45	the	the	DET
inlawrev-3683	1588	46	refund	refund	NOUN
inlawrev-3683	1588	47	of	of	ADP
inlawrev-3683	1588	48	the	the	DET
inlawrev-3683	1588	49	sales	sale	NOUN
inlawrev-3683	1588	50	tax	tax	NOUN
inlawrev-3683	1588	51	on	on	ADP
inlawrev-3683	1588	52	the	the	DET
inlawrev-3683	1588	53	transfer	transfer	NOUN
inlawrev-3683	1588	54	of	of	ADP
inlawrev-3683	1588	55	the	the	DET
inlawrev-3683	1588	56	riverboat.^^	riverboat.^^	NOUN
inlawrev-3683	1588	57	"	"	PUNCT
inlawrev-3683	1588	58	*	*	NUM
inlawrev-3683	1588	59	5	5	X
inlawrev-3683	1588	60	.	.	PUNCT
inlawrev-3683	1589	1	trump	trump	VERB
inlawrev-3683	1589	2	indiana	indiana	PROPN
inlawrev-3683	1589	3	,	,	PUNCT
inlawrev-3683	1589	4	inc	inc	PROPN
inlawrev-3683	1589	5	.	.	PROPN
inlawrev-3683	1590	1	v.	v.	PROPN
inlawrev-3683	1590	2	indiana	indiana	PROPN
inlawrev-3683	1590	3	department	department	PROPN
inlawrev-3683	1590	4	of	of	ADP
inlawrev-3683	1590	5	local	local	ADJ
inlawrev-3683	1590	6	government	government	NOUN
inlawrev-3683	1590	7	finance.^^^—trump	finance.^^^—trump	NOUN
inlawrev-3683	1590	8	is	be	AUX
inlawrev-3683	1590	9	a	a	DET
inlawrev-3683	1590	10	delaware	delaware	PROPN
inlawrev-3683	1590	11	corporation	corporation	NOUN
inlawrev-3683	1590	12	with	with	ADP
inlawrev-3683	1590	13	its	its	PRON
inlawrev-3683	1590	14	principal	principal	ADJ
inlawrev-3683	1590	15	place	place	NOUN
inlawrev-3683	1590	16	of	of	ADP
inlawrev-3683	1590	17	business	business	NOUN
inlawrev-3683	1590	18	in	in	ADP
inlawrev-3683	1590	19	gary	gary	PROPN
inlawrev-3683	1590	20	,	,	PUNCT
inlawrev-3683	1590	21	indiana	indiana	PROPN
inlawrev-3683	1590	22	.	.	PUNCT
inlawrev-3683	1591	1	in	in	ADP
inlawrev-3683	1591	2	1999	1999	NUM
inlawrev-3683	1591	3	,	,	PUNCT
inlawrev-3683	1591	4	the	the	DET
inlawrev-3683	1591	5	department	department	NOUN
inlawrev-3683	1591	6	audited	audit	VERB
inlawrev-3683	1591	7	trump	trump	NOUN
inlawrev-3683	1591	8	for	for	ADP
inlawrev-3683	1591	9	the	the	DET
inlawrev-3683	1591	10	1996	1996	NUM
inlawrev-3683	1591	11	and	and	CCONJ
inlawrev-3683	1591	12	1	1	NUM
inlawrev-3683	1591	13	997	997	NUM
inlawrev-3683	1591	14	tax	tax	NOUN
inlawrev-3683	1591	15	years	year	NOUN
inlawrev-3683	1591	16	.	.	PUNCT
inlawrev-3683	1592	1	as	as	ADP
inlawrev-3683	1592	2	a	a	DET
inlawrev-3683	1592	3	result	result	NOUN
inlawrev-3683	1592	4	ofthe	ofthe	ADJ
inlawrev-3683	1592	5	audit	audit	NOUN
inlawrev-3683	1592	6	,	,	PUNCT
inlawrev-3683	1592	7	trump	trump	NOUN
inlawrev-3683	1592	8	was	be	AUX
inlawrev-3683	1592	9	assessed	assess	VERB
inlawrev-3683	1592	10	$	$	SYM
inlawrev-3683	1592	11	2,337,822.59	2,337,822.59	NUM
inlawrev-3683	1592	12	in	in	ADP
inlawrev-3683	1592	13	sales	sale	NOUN
inlawrev-3683	1592	14	tax	tax	NOUN
inlawrev-3683	1592	15	for	for	ADP
inlawrev-3683	1592	16	its	its	PRON
inlawrev-3683	1592	17	purchase	purchase	NOUN
inlawrev-3683	1592	18	of	of	ADP
inlawrev-3683	1592	19	a	a	DET
inlawrev-3683	1592	20	riverboat	riverboat	NOUN
inlawrev-3683	1592	21	in	in	ADP
inlawrev-3683	1592	22	1996	1996	NUM
inlawrev-3683	1592	23	and	and	CCONJ
inlawrev-3683	1592	24	assessed	assess	VERB
inlawrev-3683	1592	25	nearly	nearly	ADV
inlawrev-3683	1592	26	$	$	SYM
inlawrev-3683	1592	27	1.8	1.8	NUM
inlawrev-3683	1592	28	million	million	NUM
inlawrev-3683	1592	29	in	in	ADP
inlawrev-3683	1592	30	use	use	NOUN
inlawrev-3683	1592	31	tax	tax	NOUN
inlawrev-3683	1592	32	ofthat	ofthat	PROPN
inlawrev-3683	1592	33	riverboat	riverboat	PROPN
inlawrev-3683	1592	34	in	in	ADP
inlawrev-3683	1592	35	1996	1996	NUM
inlawrev-3683	1592	36	and	and	CCONJ
inlawrev-3683	1592	37	1997	1997	NUM
inlawrev-3683	1592	38	.	.	PUNCT
inlawrev-3683	1593	1	trump	trump	NOUN
inlawrev-3683	1593	2	initiated	initiate	VERB
inlawrev-3683	1593	3	its	its	PRON
inlawrev-3683	1593	4	original	original	ADJ
inlawrev-3683	1593	5	tax	tax	NOUN
inlawrev-3683	1593	6	appeal	appeal	NOUN
inlawrev-3683	1593	7	on	on	ADP
inlawrev-3683	1593	8	january	january	PROPN
inlawrev-3683	1593	9	8	8	NUM
inlawrev-3683	1593	10	,	,	PUNCT
inlawrev-3683	1593	11	2002.^^^	2002.^^^	NUM
inlawrev-3683	1593	12	trump	trump	NOUN
inlawrev-3683	1593	13	argued	argue	VERB
inlawrev-3683	1593	14	that	that	SCONJ
inlawrev-3683	1593	15	it	it	PRON
inlawrev-3683	1593	16	is	be	AUX
inlawrev-3683	1593	17	a	a	DET
inlawrev-3683	1593	18	licensed	licensed	ADJ
inlawrev-3683	1593	19	operator	operator	NOUN
inlawrev-3683	1593	20	of	of	ADP
inlawrev-3683	1593	21	the	the	DET
inlawrev-3683	1593	22	riverboat	riverboat	NOUN
inlawrev-3683	1593	23	pursuant	pursuant	ADJ
inlawrev-3683	1593	24	to	to	ADP
inlawrev-3683	1593	25	indiana	indiana	PROPN
inlawrev-3683	1593	26	code	code	PROPN
inlawrev-3683	1593	27	section	section	NOUN
inlawrev-3683	1593	28	4	4	NUM
inlawrev-3683	1593	29	-	-	SYM
inlawrev-3683	1593	30	33	33	NUM
inlawrev-3683	1593	31	,	,	PUNCT
inlawrev-3683	1593	32	and	and	CCONJ
inlawrev-3683	1593	33	therefore	therefore	ADV
inlawrev-3683	1593	34	,	,	PUNCT
inlawrev-3683	1593	35	the	the	DET
inlawrev-3683	1593	36	riverboat	riverboat	NOUN
inlawrev-3683	1593	37	qualifies	qualify	VERB
inlawrev-3683	1593	38	for	for	ADP
inlawrev-3683	1593	39	the	the	DET
inlawrev-3683	1593	40	public	public	ADJ
inlawrev-3683	1593	41	transportation	transportation	NOUN
inlawrev-3683	1593	42	exemption	exemption	NOUN
inlawrev-3683	1593	43	under	under	ADP
inlawrev-3683	1593	44	indiana	indiana	PROPN
inlawrev-3683	1593	45	code	code	PROPN
inlawrev-3683	1593	46	section	section	NOUN
inlawrev-3683	1593	47	6518	6518	NUM
inlawrev-3683	1593	48	.	.	PUNCT
inlawrev-3683	1594	1	i	i	PRON
inlawrev-3683	1594	2	d.	d.	PROPN
inlawrev-3683	1594	3	at	at	ADP
inlawrev-3683	1594	4	1045	1045	NUM
inlawrev-3683	1594	5	.	.	PUNCT
inlawrev-3683	1595	1	519	519	NUM
inlawrev-3683	1595	2	.	.	PUNCT
inlawrev-3683	1596	1	i	i	PRON
inlawrev-3683	1596	2	d.	d.	PROPN
inlawrev-3683	1596	3	520	520	NUM
inlawrev-3683	1596	4	.	.	PUNCT
inlawrev-3683	1597	1	i	i	PRON
inlawrev-3683	1597	2	d	d	PROPN
inlawrev-3683	1597	3	at	at	ADP
inlawrev-3683	1597	4	1046	1046	NUM
inlawrev-3683	1597	5	.	.	PUNCT
inlawrev-3683	1598	1	521	521	NUM
inlawrev-3683	1598	2	.	.	PUNCT
inlawrev-3683	1599	1	i	i	PROPN
inlawrev-3683	1599	2	d	d	PROPN
inlawrev-3683	1599	3	522	522	NUM
inlawrev-3683	1599	4	.	.	PUNCT
inlawrev-3683	1600	1	i	i	PRON
inlawrev-3683	1600	2	d	d	PROPN
inlawrev-3683	1600	3	at	at	ADP
inlawrev-3683	1600	4	1046	1046	NUM
inlawrev-3683	1600	5	-	-	SYM
inlawrev-3683	1600	6	47	47	NUM
inlawrev-3683	1600	7	.	.	PUNCT
inlawrev-3683	1600	8	523	523	NUM
inlawrev-3683	1600	9	.	.	PUNCT
inlawrev-3683	1601	1	i	i	PRON
inlawrev-3683	1601	2	d	d	PROPN
inlawrev-3683	1601	3	at	at	ADP
inlawrev-3683	1601	4	1048	1048	NUM
inlawrev-3683	1601	5	.	.	PUNCT
inlawrev-3683	1602	1	524	524	NUM
inlawrev-3683	1602	2	.	.	PUNCT
inlawrev-3683	1603	1	i	i	PRON
inlawrev-3683	1603	2	d.	d.	PROPN
inlawrev-3683	1603	3	525	525	NUM
inlawrev-3683	1603	4	.	.	PUNCT
inlawrev-3683	1604	1	790	790	NUM
inlawrev-3683	1604	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1604	3	192	192	NUM
inlawrev-3683	1604	4	(	(	PUNCT
inlawrev-3683	1604	5	ind	ind	NOUN
inlawrev-3683	1604	6	.	.	PUNCT
inlawrev-3683	1605	1	tax	tax	PROPN
inlawrev-3683	1605	2	ct	ct	PROPN
inlawrev-3683	1605	3	.	.	PROPN
inlawrev-3683	1605	4	2003	2003	NUM
inlawrev-3683	1605	5	)	)	PUNCT
inlawrev-3683	1605	6	.	.	PUNCT
inlawrev-3683	1606	1	526	526	NUM
inlawrev-3683	1606	2	.	.	PUNCT
inlawrev-3683	1607	1	i	i	PRON
inlawrev-3683	1607	2	d	d	PROPN
inlawrev-3683	1607	3	at	at	ADP
inlawrev-3683	1607	4	194	194	NUM
inlawrev-3683	1607	5	.	.	PUNCT
inlawrev-3683	1608	1	i	i	PRON
inlawrev-3683	1608	2	2004	2004	NUM
inlawrev-3683	1608	3	]	]	PUNCT
inlawrev-3683	1608	4	taxation	taxation	NOUN
inlawrev-3683	1608	5	1397	1397	NUM
inlawrev-3683	1608	6	2.5	2.5	NUM
inlawrev-3683	1608	7	-	-	SYM
inlawrev-3683	1608	8	5	5	NUM
inlawrev-3683	1608	9	-	-	PUNCT
inlawrev-3683	1608	10	27.^^^	27.^^^	NUM
inlawrev-3683	1608	11	the	the	DET
inlawrev-3683	1608	12	tax	tax	NOUN
inlawrev-3683	1608	13	court	court	NOUN
inlawrev-3683	1608	14	determined	determine	VERB
inlawrev-3683	1608	15	that	that	SCONJ
inlawrev-3683	1608	16	to	to	PART
inlawrev-3683	1608	17	qualify	qualify	VERB
inlawrev-3683	1608	18	for	for	ADP
inlawrev-3683	1608	19	the	the	DET
inlawrev-3683	1608	20	public	public	ADJ
inlawrev-3683	1608	21	transportation	transportation	NOUN
inlawrev-3683	1608	22	exemption	exemption	NOUN
inlawrev-3683	1608	23	the	the	DET
inlawrev-3683	1608	24	department	department	NOUN
inlawrev-3683	1608	25	requires	require	VERB
inlawrev-3683	1608	26	that	that	SCONJ
inlawrev-3683	1608	27	there	there	PRON
inlawrev-3683	1608	28	be	be	AUX
inlawrev-3683	1608	29	the	the	DET
inlawrev-3683	1608	30	transport	transport	NOUN
inlawrev-3683	1608	31	of	of	ADP
inlawrev-3683	1608	32	people	people	NOUN
inlawrev-3683	1608	33	or	or	CCONJ
inlawrev-3683	1608	34	property	property	NOUN
inlawrev-3683	1608	35	for	for	ADP
inlawrev-3683	1608	36	consideration.^^	consideration.^^	NOUN
inlawrev-3683	1608	37	*	*	PUNCT
inlawrev-3683	1608	38	further	far	ADV
inlawrev-3683	1608	39	,	,	PUNCT
inlawrev-3683	1608	40	the	the	DET
inlawrev-3683	1608	41	tax	tax	NOUN
inlawrev-3683	1608	42	court	court	NOUN
inlawrev-3683	1608	43	determined	determine	VERB
inlawrev-3683	1608	44	that	that	SCONJ
inlawrev-3683	1608	45	trump	trump	NOUN
inlawrev-3683	1608	46	was	be	AUX
inlawrev-3683	1608	47	required	require	VERB
inlawrev-3683	1608	48	by	by	ADP
inlawrev-3683	1608	49	law	law	NOUN
inlawrev-3683	1608	50	to	to	PART
inlawrev-3683	1608	51	leave	leave	VERB
inlawrev-3683	1608	52	indiana	indiana	PROPN
inlawrev-3683	1608	53	's	's	PART
inlawrev-3683	1608	54	dock	dock	NOUN
inlawrev-3683	1608	55	before	before	ADP
inlawrev-3683	1608	56	gaming	gaming	NOUN
inlawrev-3683	1608	57	could	could	AUX
inlawrev-3683	1608	58	begin	begin	VERB
inlawrev-3683	1608	59	pursuant	pursuant	ADV
inlawrev-3683	1608	60	to	to	ADP
inlawrev-3683	1608	61	indiana	indiana	PROPN
inlawrev-3683	1608	62	code	code	PROPN
inlawrev-3683	1608	63	section	section	NOUN
inlawrev-3683	1608	64	4	4	NUM
inlawrev-3683	1608	65	-	-	SYM
inlawrev-3683	1608	66	33	33	NUM
inlawrev-3683	1608	67	-	-	PUNCT
inlawrev-3683	1608	68	2	2	NUM
inlawrev-3683	1608	69	-	-	PUNCT
inlawrev-3683	1608	70	9."^	9."^	NOUN
inlawrev-3683	1608	71	thus	thus	ADV
inlawrev-3683	1608	72	,	,	PUNCT
inlawrev-3683	1608	73	the	the	DET
inlawrev-3683	1608	74	tax	tax	NOUN
inlawrev-3683	1608	75	court	court	NOUN
inlawrev-3683	1608	76	ruled	rule	VERB
inlawrev-3683	1608	77	that	that	SCONJ
inlawrev-3683	1608	78	because	because	SCONJ
inlawrev-3683	1608	79	the	the	DET
inlawrev-3683	1608	80	law	law	NOUN
inlawrev-3683	1608	81	required	require	VERB
inlawrev-3683	1608	82	trump	trump	NOUN
inlawrev-3683	1608	83	to	to	PART
inlawrev-3683	1608	84	leave	leave	VERB
inlawrev-3683	1608	85	the	the	DET
inlawrev-3683	1608	86	dock	dock	NOUN
inlawrev-3683	1608	87	to	to	PART
inlawrev-3683	1608	88	comply	comply	VERB
inlawrev-3683	1608	89	with	with	ADP
inlawrev-3683	1608	90	indiana	indiana	PROPN
inlawrev-3683	1608	91	gaming	gaming	NOUN
inlawrev-3683	1608	92	laws	law	NOUN
inlawrev-3683	1608	93	,	,	PUNCT
inlawrev-3683	1608	94	it	it	PRON
inlawrev-3683	1608	95	could	could	AUX
inlawrev-3683	1608	96	not	not	PART
inlawrev-3683	1608	97	be	be	AUX
inlawrev-3683	1608	98	said	say	VERB
inlawrev-3683	1608	99	that	that	SCONJ
inlawrev-3683	1608	100	its	its	PRON
inlawrev-3683	1608	101	movement	movement	NOUN
inlawrev-3683	1608	102	was	be	AUX
inlawrev-3683	1608	103	"	"	PUNCT
inlawrev-3683	1608	104	bargained	bargain	VERB
inlawrev-3683	1608	105	-	-	PUNCT
inlawrev-3683	1608	106	for	for	ADP
inlawrev-3683	1608	107	consideration	consideration	NOUN
inlawrev-3683	1608	108	.	.	PUNCT
inlawrev-3683	1609	1	""^	""^	NOUN
inlawrev-3683	1609	2	consequently	consequently	ADV
inlawrev-3683	1609	3	,	,	PUNCT
inlawrev-3683	1609	4	the	the	DET
inlawrev-3683	1609	5	tax	tax	NOUN
inlawrev-3683	1609	6	court	court	NOUN
inlawrev-3683	1609	7	denied	deny	VERB
inlawrev-3683	1609	8	trump	trump	NOUN
inlawrev-3683	1609	9	's	's	PART
inlawrev-3683	1609	10	motion	motion	NOUN
inlawrev-3683	1609	11	for	for	ADP
inlawrev-3683	1609	12	summaryjudgment	summaryjudgment	NOUN
inlawrev-3683	1609	13	and	and	CCONJ
inlawrev-3683	1609	14	ruled	rule	VERB
inlawrev-3683	1609	15	in	in	ADP
inlawrev-3683	1609	16	favor	favor	NOUN
inlawrev-3683	1609	17	of	of	ADP
inlawrev-3683	1609	18	the	the	DET
inlawrev-3683	1609	19	department	department	NOUN
inlawrev-3683	1609	20	.	.	PUNCT
inlawrev-3683	1610	1	next	next	ADV
inlawrev-3683	1610	2	,	,	PUNCT
inlawrev-3683	1610	3	trump	trump	NOUN
inlawrev-3683	1610	4	claimed	claim	VERB
inlawrev-3683	1610	5	that	that	SCONJ
inlawrev-3683	1610	6	it	it	PRON
inlawrev-3683	1610	7	was	be	AUX
inlawrev-3683	1610	8	entitled	entitle	VERB
inlawrev-3683	1610	9	to	to	ADP
inlawrev-3683	1610	10	an	an	DET
inlawrev-3683	1610	11	equipment	equipment	NOUN
inlawrev-3683	1610	12	exemption	exemption	NOUN
inlawrev-3683	1610	13	for	for	ADP
inlawrev-3683	1610	14	a	a	DET
inlawrev-3683	1610	15	hotdog	hotdog	NOUN
inlawrev-3683	1610	16	bun	bun	NOUN
inlawrev-3683	1610	17	warmer	warm	ADJ
inlawrev-3683	1610	18	and	and	CCONJ
inlawrev-3683	1610	19	microwave	microwave	NOUN
inlawrev-3683	1610	20	pursuant	pursuant	ADJ
inlawrev-3683	1610	21	to	to	ADP
inlawrev-3683	1610	22	indiana	indiana	PROPN
inlawrev-3683	1610	23	code	code	PROPN
inlawrev-3683	1610	24	section	section	NOUN
inlawrev-3683	1610	25	6	6	NUM
inlawrev-3683	1610	26	-	-	SYM
inlawrev-3683	1610	27	2.5	2.5	NUM
inlawrev-3683	1610	28	-	-	PUNCT
inlawrev-3683	1610	29	5	5	NUM
inlawrev-3683	1610	30	-	-	PUNCT
inlawrev-3683	1610	31	3(b).^^	3(b).^^	NOUN
inlawrev-3683	1610	32	'	'	PUNCT
inlawrev-3683	1610	33	to	to	PART
inlawrev-3683	1610	34	qualify	qualify	VERB
inlawrev-3683	1610	35	for	for	ADP
inlawrev-3683	1610	36	the	the	DET
inlawrev-3683	1610	37	exemption	exemption	NOUN
inlawrev-3683	1610	38	,	,	PUNCT
inlawrev-3683	1610	39	the	the	DET
inlawrev-3683	1610	40	tax	tax	NOUN
inlawrev-3683	1610	41	court	court	NOUN
inlawrev-3683	1610	42	has	have	AUX
inlawrev-3683	1610	43	required	require	VERB
inlawrev-3683	1610	44	taxpayers	taxpayer	NOUN
inlawrev-3683	1610	45	to	to	PART
inlawrev-3683	1610	46	prove	prove	VERB
inlawrev-3683	1610	47	that	that	SCONJ
inlawrev-3683	1610	48	the	the	DET
inlawrev-3683	1610	49	equipment	equipment	NOUN
inlawrev-3683	1610	50	was	be	AUX
inlawrev-3683	1610	51	used	use	VERB
inlawrev-3683	1610	52	to	to	PART
inlawrev-3683	1610	53	induce	induce	VERB
inlawrev-3683	1610	54	substantial	substantial	ADJ
inlawrev-3683	1610	55	chemical	chemical	NOUN
inlawrev-3683	1610	56	change	change	NOUN
inlawrev-3683	1610	57	in	in	ADP
inlawrev-3683	1610	58	food	food	NOUN
inlawrev-3683	1610	59	,	,	PUNCT
inlawrev-3683	1610	60	thereby	thereby	ADV
inlawrev-3683	1610	61	transforming	transform	VERB
inlawrev-3683	1610	62	the	the	DET
inlawrev-3683	1610	63	food	food	NOUN
inlawrev-3683	1610	64	into	into	ADP
inlawrev-3683	1610	65	a	a	DET
inlawrev-3683	1610	66	new	new	ADJ
inlawrev-3683	1610	67	marketable	marketable	ADJ
inlawrev-3683	1610	68	product	product	NOUN
inlawrev-3683	1610	69	.	.	PUNCT
inlawrev-3683	1611	1	"^	"^	VERB
inlawrev-3683	1611	2	however	however	ADV
inlawrev-3683	1611	3	,	,	PUNCT
inlawrev-3683	1611	4	the	the	DET
inlawrev-3683	1611	5	tax	tax	NOUN
inlawrev-3683	1611	6	court	court	NOUN
inlawrev-3683	1611	7	determined	determine	VERB
inlawrev-3683	1611	8	that	that	SCONJ
inlawrev-3683	1611	9	trump	trump	NOUN
inlawrev-3683	1611	10	was	be	AUX
inlawrev-3683	1611	11	not	not	PART
inlawrev-3683	1611	12	entitled	entitle	VERB
inlawrev-3683	1611	13	to	to	ADP
inlawrev-3683	1611	14	the	the	DET
inlawrev-3683	1611	15	exemption	exemption	NOUN
inlawrev-3683	1611	16	due	due	ADP
inlawrev-3683	1611	17	to	to	ADP
inlawrev-3683	1611	18	the	the	DET
inlawrev-3683	1611	19	fact	fact	NOUN
inlawrev-3683	1611	20	that	that	SCONJ
inlawrev-3683	1611	21	by	by	ADP
inlawrev-3683	1611	22	trump	trump	NOUN
inlawrev-3683	1611	23	's	's	PART
inlawrev-3683	1611	24	own	own	ADJ
inlawrev-3683	1611	25	admission	admission	NOUN
inlawrev-3683	1611	26	the	the	DET
inlawrev-3683	1611	27	equipment	equipment	NOUN
inlawrev-3683	1611	28	was	be	AUX
inlawrev-3683	1611	29	not	not	PART
inlawrev-3683	1611	30	used	use	VERB
inlawrev-3683	1611	31	to	to	PART
inlawrev-3683	1611	32	alter	alter	VERB
inlawrev-3683	1611	33	the	the	DET
inlawrev-3683	1611	34	composition	composition	NOUN
inlawrev-3683	1611	35	of	of	ADP
inlawrev-3683	1611	36	the	the	DET
inlawrev-3683	1611	37	food	food	NOUN
inlawrev-3683	1611	38	but	but	CCONJ
inlawrev-3683	1611	39	merely	merely	ADV
inlawrev-3683	1611	40	to	to	PART
inlawrev-3683	1611	41	keep	keep	VERB
inlawrev-3683	1611	42	it	it	PRON
inlawrev-3683	1611	43	warm	warm	ADJ
inlawrev-3683	1611	44	.	.	PUNCT
inlawrev-3683	1612	1	consequently	consequently	ADV
inlawrev-3683	1612	2	,	,	PUNCT
inlawrev-3683	1612	3	the	the	DET
inlawrev-3683	1612	4	tax	tax	NOUN
inlawrev-3683	1612	5	court	court	NOUN
inlawrev-3683	1612	6	denied	deny	VERB
inlawrev-3683	1612	7	trump	trump	NOUN
inlawrev-3683	1612	8	's	's	PART
inlawrev-3683	1612	9	claim	claim	NOUN
inlawrev-3683	1612	10	.	.	PUNCT
inlawrev-3683	1613	1	"^	"^	PRON
inlawrev-3683	1613	2	trump	trump	NOUN
inlawrev-3683	1613	3	's	's	PART
inlawrev-3683	1613	4	next	next	ADJ
inlawrev-3683	1613	5	claim	claim	NOUN
inlawrev-3683	1613	6	was	be	AUX
inlawrev-3683	1613	7	that	that	SCONJ
inlawrev-3683	1613	8	the	the	DET
inlawrev-3683	1613	9	department	department	NOUN
inlawrev-3683	1613	10	erred	err	VERB
inlawrev-3683	1613	11	in	in	ADP
inlawrev-3683	1613	12	assessing	assess	VERB
inlawrev-3683	1613	13	a	a	DET
inlawrev-3683	1613	14	use	use	NOUN
inlawrev-3683	1613	15	tax	tax	NOUN
inlawrev-3683	1613	16	with	with	ADP
inlawrev-3683	1613	17	respect	respect	NOUN
inlawrev-3683	1613	18	to	to	ADP
inlawrev-3683	1613	19	the	the	DET
inlawrev-3683	1613	20	acquisition	acquisition	NOUN
inlawrev-3683	1613	21	ofthe	ofthe	PROPN
inlawrev-3683	1613	22	riverboat	riverboat	NOUN
inlawrev-3683	1613	23	because	because	SCONJ
inlawrev-3683	1613	24	the	the	DET
inlawrev-3683	1613	25	riverboat	riverboat	NOUN
inlawrev-3683	1613	26	was	be	AUX
inlawrev-3683	1613	27	classified	classify	VERB
inlawrev-3683	1613	28	as	as	ADP
inlawrev-3683	1613	29	real	real	ADJ
inlawrev-3683	1613	30	property	property	NOUN
inlawrev-3683	1613	31	pursuant	pursuant	NOUN
inlawrev-3683	1613	32	to	to	PART
inlawrev-3683	1613	33	statute	statute	VERB
inlawrev-3683	1613	34	,	,	PUNCT
inlawrev-3683	1613	35	and	and	CCONJ
inlawrev-3683	1613	36	therefore	therefore	ADV
inlawrev-3683	1613	37	.	.	PUNCT
inlawrev-3683	1614	1	trump	trump	NOUN
inlawrev-3683	1614	2	was	be	AUX
inlawrev-3683	1614	3	not	not	PART
inlawrev-3683	1614	4	subject	subject	ADJ
inlawrev-3683	1614	5	to	to	ADP
inlawrev-3683	1614	6	the	the	DET
inlawrev-3683	1614	7	indiana	indiana	PROPN
inlawrev-3683	1614	8	use	use	PROPN
inlawrev-3683	1614	9	tax	tax	NOUN
inlawrev-3683	1614	10	.	.	PUNCT
inlawrev-3683	1615	1	however	however	ADV
inlawrev-3683	1615	2	,	,	PUNCT
inlawrev-3683	1615	3	the	the	DET
inlawrev-3683	1615	4	tax	tax	NOUN
inlawrev-3683	1615	5	court	court	NOUN
inlawrev-3683	1615	6	determined	determine	VERB
inlawrev-3683	1615	7	that	that	SCONJ
inlawrev-3683	1615	8	the	the	DET
inlawrev-3683	1615	9	indiana	indiana	PROPN
inlawrev-3683	1615	10	use	use	VERB
inlawrev-3683	1615	11	tax	tax	NOUN
inlawrev-3683	1615	12	only	only	ADV
inlawrev-3683	1615	13	applied	apply	VERB
inlawrev-3683	1615	14	to	to	ADP
inlawrev-3683	1615	15	personal	personal	ADJ
inlawrev-3683	1615	16	property	property	NOUN
inlawrev-3683	1615	17	and	and	CCONJ
inlawrev-3683	1615	18	the	the	DET
inlawrev-3683	1615	19	general	general	ADJ
inlawrev-3683	1615	20	assembly	assembly	NOUN
inlawrev-3683	1615	21	classified	classify	VERB
inlawrev-3683	1615	22	riverboats	riverboat	NOUN
inlawrev-3683	1615	23	as	as	ADP
inlawrev-3683	1615	24	real	real	ADJ
inlawrev-3683	1615	25	property	property	NOUN
inlawrev-3683	1615	26	when	when	SCONJ
inlawrev-3683	1615	27	the	the	DET
inlawrev-3683	1615	28	boats	boat	NOUN
inlawrev-3683	1615	29	were	be	AUX
inlawrev-3683	1615	30	licensed	license	VERB
inlawrev-3683	1615	31	,	,	PUNCT
inlawrev-3683	1615	32	pursuant	pursuant	ADJ
inlawrev-3683	1615	33	to	to	ADP
inlawrev-3683	1615	34	indiana	indiana	PROPN
inlawrev-3683	1615	35	code	code	PROPN
inlawrev-3683	1615	36	section	section	NOUN
inlawrev-3683	1615	37	6	6	NUM
inlawrev-3683	1615	38	-	-	SYM
inlawrev-3683	1615	39	1	1	NUM
inlawrev-3683	1615	40	.1	.1	NUM
inlawrev-3683	1615	41	-1	-1	ADJ
inlawrev-3683	1615	42	-	-	PUNCT
inlawrev-3683	1615	43	1	1	NUM
inlawrev-3683	1615	44	5(5	5(5	NUM
inlawrev-3683	1615	45	)	)	PUNCT
inlawrev-3683	1615	46	.	.	PUNCT
inlawrev-3683	1616	1	thus	thus	ADV
inlawrev-3683	1616	2	,	,	PUNCT
inlawrev-3683	1616	3	the	the	DET
inlawrev-3683	1616	4	tax	tax	NOUN
inlawrev-3683	1616	5	court	court	NOUN
inlawrev-3683	1616	6	determined	determine	VERB
inlawrev-3683	1616	7	that	that	SCONJ
inlawrev-3683	1616	8	trump	trump	NOUN
inlawrev-3683	1616	9	's	's	PART
inlawrev-3683	1616	10	riverboat	riverboat	NOUN
inlawrev-3683	1616	11	was	be	AUX
inlawrev-3683	1616	12	real	real	ADJ
inlawrev-3683	1616	13	property	property	NOUN
inlawrev-3683	1616	14	,	,	PUNCT
inlawrev-3683	1616	15	and	and	CCONJ
inlawrev-3683	1616	16	therefore	therefore	ADV
inlawrev-3683	1616	17	,	,	PUNCT
inlawrev-3683	1616	18	was	be	AUX
inlawrev-3683	1616	19	not	not	PART
inlawrev-3683	1616	20	subject	subject	ADJ
inlawrev-3683	1616	21	to	to	ADP
inlawrev-3683	1616	22	the	the	DET
inlawrev-3683	1616	23	indiana	indiana	PROPN
inlawrev-3683	1616	24	use	use	PROPN
inlawrev-3683	1616	25	tax.^^	tax.^^	NOUN
inlawrev-3683	1616	26	"	"	PUNCT
inlawrev-3683	1616	27	*	*	PUNCT
inlawrev-3683	1616	28	finally	finally	ADV
inlawrev-3683	1616	29	,	,	PUNCT
inlawrev-3683	1616	30	trump	trump	AUX
inlawrev-3683	1616	31	contended	contend	VERB
inlawrev-3683	1616	32	that	that	SCONJ
inlawrev-3683	1616	33	trump	trump	NOUN
inlawrev-3683	1616	34	should	should	AUX
inlawrev-3683	1616	35	not	not	PART
inlawrev-3683	1616	36	be	be	AUX
inlawrev-3683	1616	37	subject	subject	ADJ
inlawrev-3683	1616	38	to	to	ADP
inlawrev-3683	1616	39	the	the	DET
inlawrev-3683	1616	40	1	1	NUM
inlawrev-3683	1616	41	0	0	NUM
inlawrev-3683	1616	42	%	%	NOUN
inlawrev-3683	1616	43	negligence	negligence	NOUN
inlawrev-3683	1616	44	penalty	penalty	NOUN
inlawrev-3683	1616	45	which	which	PRON
inlawrev-3683	1616	46	was	be	AUX
inlawrev-3683	1616	47	proposed	propose	VERB
inlawrev-3683	1616	48	to	to	PART
inlawrev-3683	1616	49	be	be	AUX
inlawrev-3683	1616	50	assessed	assess	VERB
inlawrev-3683	1616	51	with	with	ADP
inlawrev-3683	1616	52	respect	respect	NOUN
inlawrev-3683	1616	53	to	to	ADP
inlawrev-3683	1616	54	trump	trump	VERB
inlawrev-3683	1616	55	's	's	PART
inlawrev-3683	1616	56	sales	sale	NOUN
inlawrev-3683	1616	57	and	and	CCONJ
inlawrev-3683	1616	58	use	use	VERB
inlawrev-3683	1616	59	tax	tax	NOUN
inlawrev-3683	1616	60	deficiency	deficiency	NOUN
inlawrev-3683	1616	61	because	because	SCONJ
inlawrev-3683	1616	62	trump	trump	NOUN
inlawrev-3683	1616	63	acted	act	VERB
inlawrev-3683	1616	64	reasonably	reasonably	ADV
inlawrev-3683	1616	65	in	in	ADP
inlawrev-3683	1616	66	not	not	PART
inlawrev-3683	1616	67	withholding	withhold	VERB
inlawrev-3683	1616	68	these	these	DET
inlawrev-3683	1616	69	taxes	taxis	NOUN
inlawrev-3683	1616	70	.	.	PUNCT
inlawrev-3683	1617	1	"^	"^	VERB
inlawrev-3683	1617	2	in	in	ADP
inlawrev-3683	1617	3	support	support	NOUN
inlawrev-3683	1617	4	of	of	ADP
inlawrev-3683	1617	5	its	its	PRON
inlawrev-3683	1617	6	claim	claim	NOUN
inlawrev-3683	1617	7	,	,	PUNCT
inlawrev-3683	1617	8	trump	trump	NOUN
inlawrev-3683	1617	9	argued	argue	VERB
inlawrev-3683	1617	10	that	that	SCONJ
inlawrev-3683	1617	11	its	its	PRON
inlawrev-3683	1617	12	claims	claim	NOUN
inlawrev-3683	1617	13	for	for	ADP
inlawrev-3683	1617	14	the	the	DET
inlawrev-3683	1617	15	transportation	transportation	NOUN
inlawrev-3683	1617	16	exemption	exemption	NOUN
inlawrev-3683	1617	17	and	and	CCONJ
inlawrev-3683	1617	18	equipment	equipment	NOUN
inlawrev-3683	1617	19	exemption	exemption	NOUN
inlawrev-3683	1617	20	were	be	AUX
inlawrev-3683	1617	21	reasonable	reasonable	ADJ
inlawrev-3683	1617	22	,	,	PUNCT
inlawrev-3683	1617	23	and	and	CCONJ
inlawrev-3683	1617	24	therefore	therefore	ADV
inlawrev-3683	1617	25	,	,	PUNCT
inlawrev-3683	1617	26	trump	trump	VERB
inlawrev-3683	1617	27	's	's	PART
inlawrev-3683	1617	28	failure	failure	NOUN
inlawrev-3683	1617	29	to	to	PART
inlawrev-3683	1617	30	withhold	withhold	VERB
inlawrev-3683	1617	31	the	the	DET
inlawrev-3683	1617	32	use	use	NOUN
inlawrev-3683	1617	33	tax	tax	NOUN
inlawrev-3683	1617	34	was	be	AUX
inlawrev-3683	1617	35	not	not	PART
inlawrev-3683	1617	36	negligent	negligent	ADJ
inlawrev-3683	1617	37	.	.	PUNCT
inlawrev-3683	1618	1	however	however	ADV
inlawrev-3683	1618	2	,	,	PUNCT
inlawrev-3683	1618	3	the	the	DET
inlawrev-3683	1618	4	tax	tax	NOUN
inlawrev-3683	1618	5	court	court	NOUN
inlawrev-3683	1618	6	disagreed	disagree	VERB
inlawrev-3683	1618	7	and	and	CCONJ
inlawrev-3683	1618	8	determined	determine	VERB
inlawrev-3683	1618	9	that	that	SCONJ
inlawrev-3683	1618	10	trump	trump	NOUN
inlawrev-3683	1618	11	's	's	PART
inlawrev-3683	1618	12	claim	claim	NOUN
inlawrev-3683	1618	13	for	for	ADP
inlawrev-3683	1618	14	the	the	DET
inlawrev-3683	1618	15	transportation	transportation	NOUN
inlawrev-3683	1618	16	exemption	exemption	NOUN
inlawrev-3683	1618	17	ignored	ignore	VERB
inlawrev-3683	1618	18	fundamental	fundamental	ADJ
inlawrev-3683	1618	19	tenants	tenant	NOUN
inlawrev-3683	1618	20	of	of	ADP
inlawrev-3683	1618	21	contract	contract	NOUN
inlawrev-3683	1618	22	law	law	NOUN
inlawrev-3683	1618	23	,	,	PUNCT
inlawrev-3683	1618	24	and	and	CCONJ
inlawrev-3683	1618	25	there	there	PRON
inlawrev-3683	1618	26	was	be	VERB
inlawrev-3683	1618	27	enough	enough	ADJ
inlawrev-3683	1618	28	regulatory	regulatory	ADJ
inlawrev-3683	1618	29	and	and	CCONJ
inlawrev-3683	1618	30	case	case	NOUN
inlawrev-3683	1618	31	law	law	NOUN
inlawrev-3683	1618	32	on	on	ADP
inlawrev-3683	1618	33	equipment	equipment	NOUN
inlawrev-3683	1618	34	exemptions	exemption	NOUN
inlawrev-3683	1618	35	to	to	PART
inlawrev-3683	1618	36	indicate	indicate	VERB
inlawrev-3683	1618	37	that	that	DET
inlawrev-3683	1618	38	equipment	equipment	NOUN
inlawrev-3683	1618	39	used	use	VERB
inlawrev-3683	1618	40	to	to	PART
inlawrev-3683	1618	41	keep	keep	VERB
inlawrev-3683	1618	42	food	food	NOUN
inlawrev-3683	1618	43	warm	warm	ADJ
inlawrev-3683	1618	44	did	do	AUX
inlawrev-3683	1618	45	not	not	PART
inlawrev-3683	1618	46	qualify	qualify	VERB
inlawrev-3683	1618	47	for	for	ADP
inlawrev-3683	1618	48	the	the	DET
inlawrev-3683	1618	49	equipment	equipment	NOUN
inlawrev-3683	1618	50	exemption	exemption	NOUN
inlawrev-3683	1618	51	.	.	PUNCT
inlawrev-3683	1619	1	consequently	consequently	ADV
inlawrev-3683	1619	2	,	,	PUNCT
inlawrev-3683	1619	3	the	the	DET
inlawrev-3683	1619	4	tax	tax	NOUN
inlawrev-3683	1619	5	court	court	NOUN
inlawrev-3683	1619	6	upheld	uphold	VERB
inlawrev-3683	1619	7	the	the	DET
inlawrev-3683	1619	8	imposition	imposition	NOUN
inlawrev-3683	1619	9	of	of	ADP
inlawrev-3683	1619	10	the	the	DET
inlawrev-3683	1619	11	department	department	NOUN
inlawrev-3683	1619	12	's	's	PART
inlawrev-3683	1619	13	10	10	NUM
inlawrev-3683	1619	14	%	%	NOUN
inlawrev-3683	1619	15	penalty	penalty	NOUN
inlawrev-3683	1619	16	due	due	ADP
inlawrev-3683	1619	17	to	to	PART
inlawrev-3683	1619	18	trump	trump	VERB
inlawrev-3683	1619	19	's	's	PART
inlawrev-3683	1619	20	failure	failure	NOUN
inlawrev-3683	1619	21	527	527	NUM
inlawrev-3683	1619	22	.	.	PUNCT
inlawrev-3683	1620	1	/flf	/flf	PROPN
inlawrev-3683	1620	2	.	.	PUNCT
inlawrev-3683	1621	1	at	at	ADP
inlawrev-3683	1621	2	194	194	NUM
inlawrev-3683	1621	3	-	-	SYM
inlawrev-3683	1621	4	95	95	NUM
inlawrev-3683	1621	5	.	.	PUNCT
inlawrev-3683	1621	6	528	528	NUM
inlawrev-3683	1621	7	.	.	PUNCT
inlawrev-3683	1622	1	i	i	PRON
inlawrev-3683	1622	2	d.	d.	PROPN
inlawrev-3683	1622	3	at	at	ADP
inlawrev-3683	1622	4	195	195	NUM
inlawrev-3683	1622	5	.	.	PUNCT
inlawrev-3683	1623	1	529	529	NUM
inlawrev-3683	1623	2	.	.	PUNCT
inlawrev-3683	1624	1	i	i	PRON
inlawrev-3683	1624	2	d.	d.	PROPN
inlawrev-3683	1624	3	530	530	NUM
inlawrev-3683	1624	4	.	.	PUNCT
inlawrev-3683	1625	1	i	i	PRON
inlawrev-3683	1625	2	d	d	PROPN
inlawrev-3683	1625	3	531	531	NUM
inlawrev-3683	1625	4	.	.	PUNCT
inlawrev-3683	1626	1	id&i	id&i	PROPN
inlawrev-3683	1626	2	195	195	NUM
inlawrev-3683	1626	3	-	-	SYM
inlawrev-3683	1626	4	96	96	NUM
inlawrev-3683	1626	5	.	.	PUNCT
inlawrev-3683	1626	6	532	532	NUM
inlawrev-3683	1626	7	.	.	PUNCT
inlawrev-3683	1627	1	i	i	PRON
inlawrev-3683	1627	2	d	d	PROPN
inlawrev-3683	1627	3	at	at	ADP
inlawrev-3683	1627	4	196	196	NUM
inlawrev-3683	1627	5	.	.	PUNCT
inlawrev-3683	1628	1	533	533	NUM
inlawrev-3683	1628	2	.	.	PUNCT
inlawrev-3683	1629	1	i	i	PRON
inlawrev-3683	1629	2	d	d	PROPN
inlawrev-3683	1629	3	534	534	NUM
inlawrev-3683	1629	4	.	.	PUNCT
inlawrev-3683	1630	1	i	i	PRON
inlawrev-3683	1630	2	d	d	PROPN
inlawrev-3683	1630	3	at	at	ADP
inlawrev-3683	1630	4	197	197	NUM
inlawrev-3683	1630	5	.	.	PUNCT
inlawrev-3683	1631	1	535	535	NUM
inlawrev-3683	1631	2	.	.	PUNCT
inlawrev-3683	1632	1	i	i	PRON
inlawrev-3683	1632	2	d	d	PROPN
inlawrev-3683	1632	3	398	398	NUM
inlawrev-3683	1632	4	indiana	indiana	PROPN
inlawrev-3683	1632	5	law	law	PROPN
inlawrev-3683	1632	6	review	review	NOUN
inlawrev-3683	1633	1	[	[	X
inlawrev-3683	1633	2	vol	vol	NOUN
inlawrev-3683	1633	3	.	.	PUNCT
inlawrev-3683	1634	1	37	37	NUM
inlawrev-3683	1634	2	:	:	SYM
inlawrev-3683	1634	3	1	1	NUM
inlawrev-3683	1634	4	343	343	NUM
inlawrev-3683	1634	5	to	to	PART
inlawrev-3683	1634	6	withhold	withhold	VERB
inlawrev-3683	1634	7	the	the	DET
inlawrev-3683	1634	8	indiana	indiana	PROPN
inlawrev-3683	1634	9	sales	sale	NOUN
inlawrev-3683	1634	10	and	and	CCONJ
inlawrev-3683	1634	11	use	use	VERB
inlawrev-3683	1634	12	tax	tax	NOUN
inlawrev-3683	1634	13	.	.	PUNCT
inlawrev-3683	1635	1	"^	"^	PART
inlawrev-3683	1636	1	6	6	NUM
inlawrev-3683	1636	2	.	.	PUNCT
inlawrev-3683	1636	3	rowland	rowland	PROPN
inlawrev-3683	1636	4	v.	v.	PROPN
inlawrev-3683	1636	5	indiana	indiana	PROPN
inlawrev-3683	1636	6	department	department	PROPN
inlawrev-3683	1636	7	ofstate	ofstate	PROPN
inlawrev-3683	1636	8	revenutp^—howland	revenutp^—howland	NUM
inlawrev-3683	1636	9	is	be	AUX
inlawrev-3683	1636	10	the	the	DET
inlawrev-3683	1636	11	sole	sole	ADJ
inlawrev-3683	1636	12	proprietor	proprietor	NOUN
inlawrev-3683	1636	13	of	of	ADP
inlawrev-3683	1636	14	total	total	ADJ
inlawrev-3683	1636	15	home	home	NOUN
inlawrev-3683	1636	16	entertainment	entertainment	NOUN
inlawrev-3683	1636	17	located	locate	VERB
inlawrev-3683	1636	18	in	in	ADP
inlawrev-3683	1636	19	whiteland	whiteland	PROPN
inlawrev-3683	1636	20	,	,	PUNCT
inlawrev-3683	1636	21	indiana	indiana	PROPN
inlawrev-3683	1636	22	.	.	PUNCT
inlawrev-3683	1637	1	howland	howland	PROPN
inlawrev-3683	1637	2	is	be	AUX
inlawrev-3683	1637	3	in	in	ADP
inlawrev-3683	1637	4	the	the	DET
inlawrev-3683	1637	5	business	business	NOUN
inlawrev-3683	1637	6	of	of	ADP
inlawrev-3683	1637	7	selling	sell	VERB
inlawrev-3683	1637	8	and	and	CCONJ
inlawrev-3683	1637	9	installing	instal	VERB
inlawrev-3683	1637	10	satellite	satellite	NOUN
inlawrev-3683	1637	11	dishes.^^^	dishes.^^^	PROPN
inlawrev-3683	1637	12	in	in	ADP
inlawrev-3683	1637	13	1994	1994	NUM
inlawrev-3683	1637	14	,	,	PUNCT
inlawrev-3683	1637	15	the	the	DET
inlawrev-3683	1637	16	department	department	NOUN
inlawrev-3683	1637	17	conducted	conduct	VERB
inlawrev-3683	1637	18	an	an	DET
inlawrev-3683	1637	19	audit	audit	NOUN
inlawrev-3683	1637	20	ofhowland	ofhowland	NOUN
inlawrev-3683	1637	21	's	's	PART
inlawrev-3683	1637	22	government	government	NOUN
inlawrev-3683	1637	23	,	,	PUNCT
inlawrev-3683	1637	24	and	and	CCONJ
inlawrev-3683	1637	25	consequently	consequently	ADV
inlawrev-3683	1637	26	,	,	PUNCT
inlawrev-3683	1637	27	the	the	DET
inlawrev-3683	1637	28	department	department	NOUN
inlawrev-3683	1637	29	issued	issue	VERB
inlawrev-3683	1637	30	a	a	DET
inlawrev-3683	1637	31	notice	notice	NOUN
inlawrev-3683	1637	32	of	of	ADP
inlawrev-3683	1637	33	proposed	propose	VERB
inlawrev-3683	1637	34	assessment	assessment	NOUN
inlawrev-3683	1637	35	for	for	ADP
inlawrev-3683	1637	36	approximately	approximately	ADV
inlawrev-3683	1637	37	$	$	SYM
inlawrev-3683	1637	38	1	1	NUM
inlawrev-3683	1637	39	50,000	50,000	NUM
inlawrev-3683	1637	40	against	against	ADP
inlawrev-3683	1637	41	howland	howland	PROPN
inlawrev-3683	1637	42	,	,	PUNCT
inlawrev-3683	1637	43	citing	cite	VERB
inlawrev-3683	1637	44	his	his	PRON
inlawrev-3683	1637	45	failure	failure	NOUN
inlawrev-3683	1637	46	to	to	PART
inlawrev-3683	1637	47	collect	collect	VERB
inlawrev-3683	1637	48	and	and	CCONJ
inlawrev-3683	1637	49	remit	remit	VERB
inlawrev-3683	1637	50	the	the	DET
inlawrev-3683	1637	51	sales	sale	NOUN
inlawrev-3683	1637	52	tax	tax	NOUN
inlawrev-3683	1637	53	on	on	ADP
inlawrev-3683	1637	54	his	his	PRON
inlawrev-3683	1637	55	installation	installation	NOUN
inlawrev-3683	1637	56	of	of	ADP
inlawrev-3683	1637	57	satellites	satellite	NOUN
inlawrev-3683	1637	58	dishes	dish	NOUN
inlawrev-3683	1637	59	.	.	PUNCT
inlawrev-3683	1638	1	howland	howland	PROPN
inlawrev-3683	1638	2	protested	protest	VERB
inlawrev-3683	1638	3	that	that	DET
inlawrev-3683	1638	4	assessment	assessment	NOUN
inlawrev-3683	1638	5	,	,	PUNCT
inlawrev-3683	1638	6	but	but	CCONJ
inlawrev-3683	1638	7	the	the	DET
inlawrev-3683	1638	8	department	department	NOUN
inlawrev-3683	1638	9	denied	deny	VERB
inlawrev-3683	1638	10	howland	howland	PROPN
inlawrev-3683	1638	11	's	's	PART
inlawrev-3683	1638	12	position	position	NOUN
inlawrev-3683	1638	13	.	.	PUNCT
inlawrev-3683	1639	1	on	on	ADP
inlawrev-3683	1639	2	november	november	PROPN
inlawrev-3683	1639	3	20	20	NUM
inlawrev-3683	1639	4	,	,	PUNCT
inlawrev-3683	1639	5	1997	1997	NUM
inlawrev-3683	1639	6	,	,	PUNCT
inlawrev-3683	1639	7	howland	howland	PROPN
inlawrev-3683	1639	8	initiated	initiate	VERB
inlawrev-3683	1639	9	an	an	DET
inlawrev-3683	1639	10	original	original	ADJ
inlawrev-3683	1639	11	tax	tax	NOUN
inlawrev-3683	1639	12	appeal.^^^	appeal.^^^	PROPN
inlawrev-3683	1639	13	howland	howland	PROPN
inlawrev-3683	1639	14	argued	argue	VERB
inlawrev-3683	1639	15	that	that	SCONJ
inlawrev-3683	1639	16	his	his	PRON
inlawrev-3683	1639	17	installation	installation	NOUN
inlawrev-3683	1639	18	services	service	NOUN
inlawrev-3683	1639	19	occurred	occur	VERB
inlawrev-3683	1639	20	only	only	ADV
inlawrev-3683	1639	21	after	after	SCONJ
inlawrev-3683	1639	22	he	he	PRON
inlawrev-3683	1639	23	transferred	transfer	VERB
inlawrev-3683	1639	24	title	title	NOUN
inlawrev-3683	1639	25	to	to	ADP
inlawrev-3683	1639	26	the	the	DET
inlawrev-3683	1639	27	satellite	satellite	NOUN
inlawrev-3683	1639	28	to	to	ADP
inlawrev-3683	1639	29	the	the	DET
inlawrev-3683	1639	30	customer.^'*^	customer.^'*^	PROPN
inlawrev-3683	1639	31	in	in	ADP
inlawrev-3683	1639	32	support	support	NOUN
inlawrev-3683	1639	33	of	of	ADP
inlawrev-3683	1639	34	his	his	PRON
inlawrev-3683	1639	35	contention	contention	NOUN
inlawrev-3683	1639	36	,	,	PUNCT
inlawrev-3683	1639	37	howland	howland	PROPN
inlawrev-3683	1639	38	testified	testify	VERB
inlawrev-3683	1639	39	that	that	SCONJ
inlawrev-3683	1639	40	he	he	PRON
inlawrev-3683	1639	41	considered	consider	VERB
inlawrev-3683	1639	42	the	the	DET
inlawrev-3683	1639	43	transaction	transaction	NOUN
inlawrev-3683	1639	44	to	to	PART
inlawrev-3683	1639	45	be	be	AUX
inlawrev-3683	1639	46	complete	complete	ADJ
inlawrev-3683	1639	47	when	when	SCONJ
inlawrev-3683	1639	48	the	the	DET
inlawrev-3683	1639	49	satellite	satellite	NOUN
inlawrev-3683	1639	50	was	be	AUX
inlawrev-3683	1639	51	delivered	deliver	VERB
inlawrev-3683	1639	52	to	to	ADP
inlawrev-3683	1639	53	the	the	DET
inlawrev-3683	1639	54	customer.^"^^	customer.^"^^	NOUN
inlawrev-3683	1639	55	to	to	ADP
inlawrev-3683	1639	56	the	the	DET
inlawrev-3683	1639	57	contrary	contrary	NOUN
inlawrev-3683	1639	58	,	,	PUNCT
inlawrev-3683	1639	59	the	the	DET
inlawrev-3683	1639	60	tax	tax	NOUN
inlawrev-3683	1639	61	court	court	NOUN
inlawrev-3683	1639	62	determined	determine	VERB
inlawrev-3683	1639	63	that	that	SCONJ
inlawrev-3683	1639	64	the	the	DET
inlawrev-3683	1639	65	evidence	evidence	NOUN
inlawrev-3683	1639	66	established	establish	VERB
inlawrev-3683	1639	67	that	that	SCONJ
inlawrev-3683	1639	68	howland	howland	PROPN
inlawrev-3683	1639	69	's	's	PART
inlawrev-3683	1639	70	customers	customer	NOUN
inlawrev-3683	1639	71	paid	pay	VERB
inlawrev-3683	1639	72	only	only	ADV
inlawrev-3683	1639	73	one	one	NUM
inlawrev-3683	1639	74	price	price	NOUN
inlawrev-3683	1639	75	for	for	ADP
inlawrev-3683	1639	76	the	the	DET
inlawrev-3683	1639	77	purchase	purchase	NOUN
inlawrev-3683	1639	78	and	and	CCONJ
inlawrev-3683	1639	79	installation	installation	NOUN
inlawrev-3683	1639	80	of	of	ADP
inlawrev-3683	1639	81	equipment	equipment	NOUN
inlawrev-3683	1639	82	;	;	PUNCT
inlawrev-3683	1639	83	thus	thus	ADV
inlawrev-3683	1639	84	,	,	PUNCT
inlawrev-3683	1639	85	title	title	NOUN
inlawrev-3683	1639	86	did	do	AUX
inlawrev-3683	1639	87	not	not	PART
inlawrev-3683	1639	88	transfer	transfer	VERB
inlawrev-3683	1639	89	to	to	ADP
inlawrev-3683	1639	90	the	the	DET
inlawrev-3683	1639	91	customer	customer	NOUN
inlawrev-3683	1639	92	until	until	SCONJ
inlawrev-3683	1639	93	after	after	SCONJ
inlawrev-3683	1639	94	the	the	DET
inlawrev-3683	1639	95	installation	installation	NOUN
inlawrev-3683	1639	96	was	be	AUX
inlawrev-3683	1639	97	complete.^'^^	complete.^'^^	NOUN
inlawrev-3683	1639	98	stated	state	VERB
inlawrev-3683	1639	99	another	another	DET
inlawrev-3683	1639	100	way	way	NOUN
inlawrev-3683	1639	101	,	,	PUNCT
inlawrev-3683	1639	102	howland	howland	PROPN
inlawrev-3683	1639	103	did	do	AUX
inlawrev-3683	1639	104	not	not	PART
inlawrev-3683	1639	105	itemize	itemize	VERB
inlawrev-3683	1639	106	the	the	DET
inlawrev-3683	1639	107	cost	cost	NOUN
inlawrev-3683	1639	108	of	of	ADP
inlawrev-3683	1639	109	the	the	DET
inlawrev-3683	1639	110	equipment	equipment	NOUN
inlawrev-3683	1639	111	and	and	CCONJ
inlawrev-3683	1639	112	the	the	DET
inlawrev-3683	1639	113	cost	cost	NOUN
inlawrev-3683	1639	114	of	of	ADP
inlawrev-3683	1639	115	the	the	DET
inlawrev-3683	1639	116	services	service	NOUN
inlawrev-3683	1639	117	to	to	ADP
inlawrev-3683	1639	118	the	the	DET
inlawrev-3683	1639	119	customers	customer	NOUN
inlawrev-3683	1639	120	.	.	PUNCT
inlawrev-3683	1640	1	consequently	consequently	ADV
inlawrev-3683	1640	2	,	,	PUNCT
inlawrev-3683	1640	3	the	the	DET
inlawrev-3683	1640	4	tax	tax	NOUN
inlawrev-3683	1640	5	court	court	NOUN
inlawrev-3683	1640	6	affirmed	affirm	VERB
inlawrev-3683	1640	7	the	the	DET
inlawrev-3683	1640	8	department	department	NOUN
inlawrev-3683	1640	9	's	's	PART
inlawrev-3683	1640	10	ruling	ruling	NOUN
inlawrev-3683	1640	11	that	that	SCONJ
inlawrev-3683	1640	12	howland	howland	PROPN
inlawrev-3683	1640	13	's	's	PART
inlawrev-3683	1640	14	services	service	NOUN
inlawrev-3683	1640	15	were	be	AUX
inlawrev-3683	1640	16	subject	subject	ADJ
inlawrev-3683	1640	17	to	to	ADP
inlawrev-3683	1640	18	the	the	DET
inlawrev-3683	1640	19	indiana	indiana	PROPN
inlawrev-3683	1640	20	sales	sale	NOUN
inlawrev-3683	1640	21	tax	tax	NOUN
inlawrev-3683	1640	22	.	.	PUNCT
inlawrev-3683	1641	1	7	7	X
inlawrev-3683	1641	2	.	.	X
inlawrev-3683	1641	3	north	north	ADJ
inlawrev-3683	1641	4	central	central	ADJ
inlawrev-3683	1641	5	industries	industry	NOUN
inlawrev-3683	1641	6	,	,	PUNCT
inlawrev-3683	1641	7	inc	inc	PROPN
inlawrev-3683	1641	8	.	.	PROPN
inlawrev-3683	1641	9	v.	v.	PROPN
inlawrev-3683	1641	10	indiana	indiana	PROPN
inlawrev-3683	1641	11	department	department	PROPN
inlawrev-3683	1641	12	of	of	ADP
inlawrev-3683	1641	13	state	state	PROPN
inlawrev-3683	1641	14	revenue	revenue	NOUN
inlawrev-3683	1641	15	.	.	PUNCT
inlawrev-3683	1642	1	^^^—^north	^^^—^north	NUM
inlawrev-3683	1642	2	central	central	NOUN
inlawrev-3683	1642	3	is	be	AUX
inlawrev-3683	1642	4	an	an	DET
inlawrev-3683	1642	5	indiana	indiana	PROPN
inlawrev-3683	1642	6	corporation	corporation	NOUN
inlawrev-3683	1642	7	located	locate	VERB
inlawrev-3683	1642	8	in	in	ADP
inlawrev-3683	1642	9	muncie	muncie	PROPN
inlawrev-3683	1642	10	,	,	PUNCT
inlawrev-3683	1642	11	indiana	indiana	PROPN
inlawrev-3683	1642	12	which	which	PRON
inlawrev-3683	1642	13	is	be	AUX
inlawrev-3683	1642	14	in	in	ADP
inlawrev-3683	1642	15	the	the	DET
inlawrev-3683	1642	16	business	business	NOUN
inlawrev-3683	1642	17	of	of	ADP
inlawrev-3683	1642	18	purchasing	purchase	VERB
inlawrev-3683	1642	19	fireworks	firework	NOUN
inlawrev-3683	1642	20	in	in	ADP
inlawrev-3683	1642	21	bulk	bulk	NOUN
inlawrev-3683	1642	22	from	from	ADP
inlawrev-3683	1642	23	foreign	foreign	ADJ
inlawrev-3683	1642	24	vendors	vendor	NOUN
inlawrev-3683	1642	25	and	and	CCONJ
inlawrev-3683	1642	26	repackaging	repackage	VERB
inlawrev-3683	1642	27	the	the	DET
inlawrev-3683	1642	28	fireworks	firework	NOUN
inlawrev-3683	1642	29	for	for	ADP
inlawrev-3683	1642	30	sale	sale	NOUN
inlawrev-3683	1642	31	to	to	ADP
inlawrev-3683	1642	32	indiana	indiana	PROPN
inlawrev-3683	1642	33	consumers.^	consumers.^	PROPN
inlawrev-3683	1642	34	'	'	PART
inlawrev-3683	1642	35	*	*	PUNCT
inlawrev-3683	1642	36	''	''	PUNCT
inlawrev-3683	1642	37	north	north	NOUN
inlawrev-3683	1642	38	central	central	PROPN
inlawrev-3683	1642	39	purchased	purchase	VERB
inlawrev-3683	1642	40	a	a	DET
inlawrev-3683	1642	41	shrink	shrink	ADJ
inlawrev-3683	1642	42	-	-	PUNCT
inlawrev-3683	1642	43	wrap	wrap	NOUN
inlawrev-3683	1642	44	machine	machine	NOUN
inlawrev-3683	1642	45	in	in	ADP
inlawrev-3683	1642	46	1994	1994	NUM
inlawrev-3683	1642	47	for	for	ADP
inlawrev-3683	1642	48	the	the	DET
inlawrev-3683	1642	49	purpose	purpose	NOUN
inlawrev-3683	1642	50	of	of	ADP
inlawrev-3683	1642	51	shrink	shrink	NOUN
inlawrev-3683	1642	52	-	-	PUNCT
inlawrev-3683	1642	53	wrapping	wrap	VERB
inlawrev-3683	1642	54	fireworks	firework	NOUN
inlawrev-3683	1642	55	assortments	assortment	NOUN
inlawrev-3683	1642	56	.	.	PUNCT
inlawrev-3683	1643	1	in	in	ADP
inlawrev-3683	1643	2	1997	1997	NUM
inlawrev-3683	1643	3	,	,	PUNCT
inlawrev-3683	1643	4	the	the	DET
inlawrev-3683	1643	5	department	department	NOUN
inlawrev-3683	1643	6	audited	audit	VERB
inlawrev-3683	1643	7	north	north	NOUN
inlawrev-3683	1643	8	central	central	ADJ
inlawrev-3683	1643	9	and	and	CCONJ
inlawrev-3683	1643	10	assessed	assess	VERB
inlawrev-3683	1643	11	north	north	ADJ
inlawrev-3683	1643	12	central	central	ADJ
inlawrev-3683	1643	13	sales	sale	NOUN
inlawrev-3683	1643	14	and	and	CCONJ
inlawrev-3683	1643	15	use	use	VERB
inlawrev-3683	1643	16	tax	tax	NOUN
inlawrev-3683	1643	17	plus	plus	CCONJ
inlawrev-3683	1643	18	penalties	penalty	NOUN
inlawrev-3683	1643	19	for	for	ADP
inlawrev-3683	1643	20	the	the	DET
inlawrev-3683	1643	21	shrink	shrink	NOUN
inlawrev-3683	1643	22	-	-	PUNCT
inlawrev-3683	1643	23	wrapping	wrap	VERB
inlawrev-3683	1643	24	machine	machine	NOUN
inlawrev-3683	1643	25	in	in	ADP
inlawrev-3683	1643	26	the	the	DET
inlawrev-3683	1643	27	amount	amount	NOUN
inlawrev-3683	1643	28	of	of	ADP
inlawrev-3683	1643	29	$	$	SYM
inlawrev-3683	1643	30	1988.15	1988.15	NUM
inlawrev-3683	1643	31	.	.	PUNCT
inlawrev-3683	1644	1	north	north	NOUN
inlawrev-3683	1644	2	central	central	PROPN
inlawrev-3683	1644	3	paid	pay	VERB
inlawrev-3683	1644	4	the	the	DET
inlawrev-3683	1644	5	tax	tax	NOUN
inlawrev-3683	1644	6	and	and	CCONJ
inlawrev-3683	1644	7	requested	request	VERB
inlawrev-3683	1644	8	refund	refund	NOUN
inlawrev-3683	1644	9	immediately	immediately	ADV
inlawrev-3683	1644	10	thereafter	thereafter	ADV
inlawrev-3683	1644	11	,	,	PUNCT
inlawrev-3683	1644	12	which	which	PRON
inlawrev-3683	1644	13	the	the	DET
inlawrev-3683	1644	14	department	department	NOUN
inlawrev-3683	1644	15	denied	deny	VERB
inlawrev-3683	1644	16	.	.	PUNCT
inlawrev-3683	1645	1	on	on	ADP
inlawrev-3683	1645	2	july	july	PROPN
inlawrev-3683	1645	3	7	7	NUM
inlawrev-3683	1645	4	,	,	PUNCT
inlawrev-3683	1645	5	1999	1999	NUM
inlawrev-3683	1645	6	,	,	PUNCT
inlawrev-3683	1645	7	north	north	NOUN
inlawrev-3683	1645	8	central	central	PROPN
inlawrev-3683	1645	9	initiated	initiate	VERB
inlawrev-3683	1645	10	an	an	DET
inlawrev-3683	1645	11	original	original	ADJ
inlawrev-3683	1645	12	tax	tax	NOUN
inlawrev-3683	1645	13	appeal.^"*^	appeal.^"*^	PUNCT
inlawrev-3683	1645	14	north	north	ADJ
inlawrev-3683	1645	15	central	central	ADJ
inlawrev-3683	1645	16	claims	claim	NOUN
inlawrev-3683	1645	17	that	that	SCONJ
inlawrev-3683	1645	18	their	their	PRON
inlawrev-3683	1645	19	purchase	purchase	NOUN
inlawrev-3683	1645	20	and	and	CCONJ
inlawrev-3683	1645	21	use	use	NOUN
inlawrev-3683	1645	22	of	of	ADP
inlawrev-3683	1645	23	the	the	DET
inlawrev-3683	1645	24	shrink	shrink	NOUN
inlawrev-3683	1645	25	-	-	PUNCT
inlawrev-3683	1645	26	wrapping	wrap	VERB
inlawrev-3683	1645	27	equipment	equipment	NOUN
inlawrev-3683	1645	28	is	be	AUX
inlawrev-3683	1645	29	tax	tax	NOUN
inlawrev-3683	1645	30	exempt	exempt	ADJ
inlawrev-3683	1645	31	pursuant	pursuant	NOUN
inlawrev-3683	1645	32	to	to	ADP
inlawrev-3683	1645	33	indiana	indiana	PROPN
inlawrev-3683	1645	34	code	code	PROPN
inlawrev-3683	1645	35	section	section	NOUN
inlawrev-3683	1645	36	6	6	NUM
inlawrev-3683	1645	37	-	-	SYM
inlawrev-3683	1645	38	2.5	2.5	NUM
inlawrev-3683	1645	39	-	-	PUNCT
inlawrev-3683	1645	40	5	5	NUM
inlawrev-3683	1645	41	-	-	NUM
inlawrev-3683	1645	42	3(b	3(b	NUM
inlawrev-3683	1645	43	)	)	PUNCT
inlawrev-3683	1645	44	because	because	SCONJ
inlawrev-3683	1645	45	it	it	PRON
inlawrev-3683	1645	46	is	be	AUX
inlawrev-3683	1645	47	equipment	equipment	NOUN
inlawrev-3683	1645	48	acquired	acquire	VERB
inlawrev-3683	1645	49	for	for	ADP
inlawrev-3683	1645	50	direct	direct	ADJ
inlawrev-3683	1645	51	use	use	NOUN
inlawrev-3683	1645	52	in	in	ADP
inlawrev-3683	1645	53	the	the	DET
inlawrev-3683	1645	54	direct	direct	ADJ
inlawrev-3683	1645	55	production	production	NOUN
inlawrev-3683	1645	56	of	of	ADP
inlawrev-3683	1645	57	other	other	ADJ
inlawrev-3683	1645	58	tangible	tangible	ADJ
inlawrev-3683	1645	59	personal	personal	ADJ
inlawrev-3683	1645	60	property.^"*^	property.^"*^	NOUN
inlawrev-3683	1645	61	specifically	specifically	ADV
inlawrev-3683	1645	62	,	,	PUNCT
inlawrev-3683	1645	63	north	north	NOUN
inlawrev-3683	1645	64	central	central	NOUN
inlawrev-3683	1645	65	argues	argue	VERB
inlawrev-3683	1645	66	that	that	SCONJ
inlawrev-3683	1645	67	their	their	PRON
inlawrev-3683	1645	68	rearrangement	rearrangement	NOUN
inlawrev-3683	1645	69	of	of	ADP
inlawrev-3683	1645	70	fireworks	firework	NOUN
inlawrev-3683	1645	71	into	into	ADP
inlawrev-3683	1645	72	individualized	individualized	ADJ
inlawrev-3683	1645	73	536	536	NUM
inlawrev-3683	1645	74	.	.	PUNCT
inlawrev-3683	1646	1	mat	mat	PROPN
inlawrev-3683	1646	2	198	198	NUM
inlawrev-3683	1646	3	.	.	PUNCT
inlawrev-3683	1646	4	537	537	NUM
inlawrev-3683	1646	5	.	.	X
inlawrev-3683	1647	1	790	790	NUM
inlawrev-3683	1647	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1647	3	627	627	NUM
inlawrev-3683	1647	4	(	(	PUNCT
inlawrev-3683	1647	5	ind	ind	NOUN
inlawrev-3683	1647	6	.	.	PUNCT
inlawrev-3683	1648	1	tax	tax	PROPN
inlawrev-3683	1649	1	ct	ct	PROPN
inlawrev-3683	1649	2	.	.	PROPN
inlawrev-3683	1649	3	2003	2003	NUM
inlawrev-3683	1649	4	)	)	PUNCT
inlawrev-3683	1649	5	.	.	PUNCT
inlawrev-3683	1650	1	538	538	NUM
inlawrev-3683	1650	2	.	.	PUNCT
inlawrev-3683	1651	1	i	i	PRON
inlawrev-3683	1651	2	d.	d.	PROPN
inlawrev-3683	1651	3	at	at	ADP
inlawrev-3683	1651	4	628	628	NUM
inlawrev-3683	1651	5	.	.	PUNCT
inlawrev-3683	1652	1	539	539	NUM
inlawrev-3683	1652	2	.	.	PUNCT
inlawrev-3683	1653	1	i	i	PRON
inlawrev-3683	1653	2	d.	d.	PROPN
inlawrev-3683	1653	3	540	540	NUM
inlawrev-3683	1653	4	.	.	PUNCT
inlawrev-3683	1654	1	i	i	PRON
inlawrev-3683	1654	2	d	d	PROPN
inlawrev-3683	1654	3	at	at	ADP
inlawrev-3683	1654	4	630	630	NUM
inlawrev-3683	1654	5	.	.	PUNCT
inlawrev-3683	1655	1	541	541	NUM
inlawrev-3683	1655	2	.	.	PUNCT
inlawrev-3683	1656	1	i	i	PRON
inlawrev-3683	1656	2	d.	d.	PROPN
inlawrev-3683	1656	3	(	(	PUNCT
inlawrev-3683	1656	4	quoting	quote	VERB
inlawrev-3683	1656	5	trial	trial	NOUN
inlawrev-3683	1656	6	tr	tr	VERB
inlawrev-3683	1656	7	.	.	PUNCT
inlawrev-3683	1656	8	at	at	ADP
inlawrev-3683	1656	9	35	35	NUM
inlawrev-3683	1656	10	)	)	PUNCT
inlawrev-3683	1656	11	.	.	PUNCT
inlawrev-3683	1657	1	542	542	NUM
inlawrev-3683	1657	2	.	.	PUNCT
inlawrev-3683	1658	1	i	i	PRON
inlawrev-3683	1658	2	d	d	PROPN
inlawrev-3683	1658	3	543	543	NUM
inlawrev-3683	1658	4	.	.	PUNCT
inlawrev-3683	1659	1	790	790	NUM
inlawrev-3683	1659	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1659	3	198	198	NUM
inlawrev-3683	1659	4	(	(	PUNCT
inlawrev-3683	1659	5	ind	ind	NOUN
inlawrev-3683	1659	6	.	.	PUNCT
inlawrev-3683	1660	1	tax	tax	PROPN
inlawrev-3683	1660	2	ct	ct	PROPN
inlawrev-3683	1660	3	.	.	PROPN
inlawrev-3683	1660	4	2003	2003	NUM
inlawrev-3683	1660	5	)	)	PUNCT
inlawrev-3683	1660	6	.	.	PUNCT
inlawrev-3683	1661	1	544	544	NUM
inlawrev-3683	1661	2	.	.	PUNCT
inlawrev-3683	1662	1	i	i	PRON
inlawrev-3683	1662	2	d	d	PROPN
inlawrev-3683	1662	3	at	at	ADP
inlawrev-3683	1662	4	199	199	NUM
inlawrev-3683	1662	5	.	.	PUNCT
inlawrev-3683	1663	1	545	545	NUM
inlawrev-3683	1663	2	.	.	PUNCT
inlawrev-3683	1664	1	i	i	PRON
inlawrev-3683	1664	2	d	d	PROPN
inlawrev-3683	1664	3	546	546	NUM
inlawrev-3683	1664	4	.	.	PUNCT
inlawrev-3683	1665	1	i	i	PRON
inlawrev-3683	1665	2	d	d	PROPN
inlawrev-3683	1665	3	at	at	ADP
inlawrev-3683	1665	4	200	200	NUM
inlawrev-3683	1665	5	.	.	PUNCT
inlawrev-3683	1666	1	2004	2004	NUM
inlawrev-3683	1666	2	]	]	PUNCT
inlawrev-3683	1666	3	taxation	taxation	NOUN
inlawrev-3683	1666	4	1399	1399	NUM
inlawrev-3683	1666	5	packaging	packaging	NOUN
inlawrev-3683	1666	6	is	be	AUX
inlawrev-3683	1666	7	the	the	DET
inlawrev-3683	1666	8	creation	creation	NOUN
inlawrev-3683	1666	9	of	of	ADP
inlawrev-3683	1666	10	tangible	tangible	ADJ
inlawrev-3683	1666	11	personal	personal	ADJ
inlawrev-3683	1666	12	property	property	NOUN
inlawrev-3683	1666	13	because	because	SCONJ
inlawrev-3683	1666	14	it	it	PRON
inlawrev-3683	1666	15	creates	create	VERB
inlawrev-3683	1666	16	new	new	ADJ
inlawrev-3683	1666	17	combinations	combination	NOUN
inlawrev-3683	1666	18	different	different	ADJ
inlawrev-3683	1666	19	in	in	ADP
inlawrev-3683	1666	20	form	form	NOUN
inlawrev-3683	1666	21	and	and	CCONJ
inlawrev-3683	1666	22	variety	variety	NOUN
inlawrev-3683	1666	23	than	than	ADP
inlawrev-3683	1666	24	the	the	DET
inlawrev-3683	1666	25	fireworks	firework	NOUN
inlawrev-3683	1666	26	packaged	package	VERB
inlawrev-3683	1666	27	in	in	ADP
inlawrev-3683	1666	28	bulk.^'*^	bulk.^'*^	ADP
inlawrev-3683	1666	29	the	the	DET
inlawrev-3683	1666	30	tax	tax	NOUN
inlawrev-3683	1666	31	court	court	NOUN
inlawrev-3683	1666	32	determined	determine	VERB
inlawrev-3683	1666	33	that	that	SCONJ
inlawrev-3683	1666	34	north	north	NOUN
inlawrev-3683	1666	35	central	central	NOUN
inlawrev-3683	1666	36	's	's	PART
inlawrev-3683	1666	37	process	process	NOUN
inlawrev-3683	1666	38	does	do	AUX
inlawrev-3683	1666	39	not	not	PART
inlawrev-3683	1666	40	create	create	VERB
inlawrev-3683	1666	41	marketable	marketable	ADJ
inlawrev-3683	1666	42	products	product	NOUN
inlawrev-3683	1666	43	distinct	distinct	ADJ
inlawrev-3683	1666	44	from	from	ADP
inlawrev-3683	1666	45	the	the	DET
inlawrev-3683	1666	46	fireworks	firework	NOUN
inlawrev-3683	1666	47	as	as	SCONJ
inlawrev-3683	1666	48	originally	originally	ADV
inlawrev-3683	1666	49	purchased	purchase	VERB
inlawrev-3683	1666	50	in	in	ADP
inlawrev-3683	1666	51	bulk.^"*^	bulk.^"*^	NOUN
inlawrev-3683	1666	52	instead	instead	ADV
inlawrev-3683	1666	53	,	,	PUNCT
inlawrev-3683	1666	54	the	the	DET
inlawrev-3683	1666	55	tax	tax	NOUN
inlawrev-3683	1666	56	court	court	NOUN
inlawrev-3683	1666	57	determined	determine	VERB
inlawrev-3683	1666	58	,	,	PUNCT
inlawrev-3683	1666	59	north	north	NOUN
inlawrev-3683	1666	60	central	central	ADJ
inlawrev-3683	1666	61	was	be	AUX
inlawrev-3683	1666	62	in	in	ADP
inlawrev-3683	1666	63	the	the	DET
inlawrev-3683	1666	64	business	business	NOUN
inlawrev-3683	1666	65	of	of	ADP
inlawrev-3683	1666	66	rearranging	rearrange	VERB
inlawrev-3683	1666	67	existing	exist	VERB
inlawrev-3683	1666	68	fireworks	firework	NOUN
inlawrev-3683	1666	69	,	,	PUNCT
inlawrev-3683	1666	70	then	then	ADV
inlawrev-3683	1666	71	adding	add	VERB
inlawrev-3683	1666	72	labels	label	NOUN
inlawrev-3683	1666	73	and	and	CCONJ
inlawrev-3683	1666	74	shrink	shrink	NOUN
inlawrev-3683	1666	75	-	-	PUNCT
inlawrev-3683	1666	76	wrap.^"*^	wrap.^"*^	NOUN
inlawrev-3683	1666	77	more	more	ADV
inlawrev-3683	1666	78	importantly	importantly	ADV
inlawrev-3683	1666	79	,	,	PUNCT
inlawrev-3683	1666	80	the	the	DET
inlawrev-3683	1666	81	tax	tax	NOUN
inlawrev-3683	1666	82	court	court	NOUN
inlawrev-3683	1666	83	emphasized	emphasize	VERB
inlawrev-3683	1666	84	the	the	DET
inlawrev-3683	1666	85	fact	fact	NOUN
inlawrev-3683	1666	86	that	that	SCONJ
inlawrev-3683	1666	87	regardless	regardless	ADV
inlawrev-3683	1666	88	ofthe	ofthe	NOUN
inlawrev-3683	1666	89	manner	manner	NOUN
inlawrev-3683	1666	90	of	of	ADP
inlawrev-3683	1666	91	packaging	packaging	NOUN
inlawrev-3683	1666	92	.	.	PUNCT
inlawrev-3683	1667	1	north	north	NOUN
inlawrev-3683	1667	2	central	central	PROPN
inlawrev-3683	1667	3	sold	sell	VERB
inlawrev-3683	1667	4	the	the	DET
inlawrev-3683	1667	5	same	same	ADJ
inlawrev-3683	1667	6	number	number	NOUN
inlawrev-3683	1667	7	of	of	ADP
inlawrev-3683	1667	8	fireworks	firework	NOUN
inlawrev-3683	1667	9	as	as	SCONJ
inlawrev-3683	1667	10	were	be	AUX
inlawrev-3683	1667	11	purchased	purchase	VERB
inlawrev-3683	1667	12	in	in	ADP
inlawrev-3683	1667	13	the	the	DET
inlawrev-3683	1667	14	first	first	ADJ
inlawrev-3683	1667	15	place	place	NOUN
inlawrev-3683	1667	16	,	,	PUNCT
inlawrev-3683	1667	17	and	and	CCONJ
inlawrev-3683	1667	18	therefore	therefore	ADV
inlawrev-3683	1667	19	.	.	PUNCT
inlawrev-3683	1668	1	north	north	NOUN
inlawrev-3683	1668	2	central	central	PROPN
inlawrev-3683	1668	3	could	could	AUX
inlawrev-3683	1668	4	not	not	PART
inlawrev-3683	1668	5	be	be	AUX
inlawrev-3683	1668	6	said	say	VERB
inlawrev-3683	1668	7	to	to	PART
inlawrev-3683	1668	8	be	be	AUX
inlawrev-3683	1668	9	making	make	VERB
inlawrev-3683	1668	10	a	a	DET
inlawrev-3683	1668	11	substantial	substantial	ADJ
inlawrev-3683	1668	12	change	change	NOUN
inlawrev-3683	1668	13	by	by	ADP
inlawrev-3683	1668	14	placing	place	VERB
inlawrev-3683	1668	15	the	the	DET
inlawrev-3683	1668	16	fireworks	firework	NOUN
inlawrev-3683	1668	17	"	"	PUNCT
inlawrev-3683	1668	18	in	in	ADP
inlawrev-3683	1668	19	a	a	DET
inlawrev-3683	1668	20	form	form	NOUN
inlawrev-3683	1668	21	,	,	PUNCT
inlawrev-3683	1668	22	composition	composition	NOUN
inlawrev-3683	1668	23	,	,	PUNCT
inlawrev-3683	1668	24	or	or	CCONJ
inlawrev-3683	1668	25	character	character	NOUN
inlawrev-3683	1668	26	different	different	ADJ
inlawrev-3683	1668	27	from	from	ADP
inlawrev-3683	1668	28	that	that	PRON
inlawrev-3683	1668	29	in	in	ADP
inlawrev-3683	1668	30	which	which	PRON
inlawrev-3683	1668	31	[	[	X
inlawrev-3683	1668	32	they	they	PRON
inlawrev-3683	1668	33	were	be	AUX
inlawrev-3683	1668	34	]	]	PUNCT
inlawrev-3683	1668	35	acquired	acquire	VERB
inlawrev-3683	1668	36	.	.	PUNCT
inlawrev-3683	1668	37	"^^^	"^^^	PUNCT
inlawrev-3683	1669	1	thus	thus	ADV
inlawrev-3683	1669	2	,	,	PUNCT
inlawrev-3683	1669	3	the	the	DET
inlawrev-3683	1669	4	tax	tax	NOUN
inlawrev-3683	1669	5	court	court	NOUN
inlawrev-3683	1669	6	denied	deny	VERB
inlawrev-3683	1669	7	north	north	PROPN
inlawrev-3683	1669	8	central	central	NOUN
inlawrev-3683	1669	9	's	's	PART
inlawrev-3683	1669	10	claim	claim	NOUN
inlawrev-3683	1669	11	and	and	CCONJ
inlawrev-3683	1669	12	granted	grant	VERB
inlawrev-3683	1669	13	the	the	DET
inlawrev-3683	1669	14	department	department	NOUN
inlawrev-3683	1669	15	's	's	PART
inlawrev-3683	1669	16	motion	motion	NOUN
inlawrev-3683	1669	17	for	for	ADP
inlawrev-3683	1669	18	summary	summary	NOUN
inlawrev-3683	1669	19	judgment	judgment	NOUN
inlawrev-3683	1669	20	.	.	PUNCT
inlawrev-3683	1670	1	e.	e.	PROPN
inlawrev-3683	1670	2	indiana	indiana	PROPN
inlawrev-3683	1670	3	income	income	PROPN
inlawrev-3683	1670	4	taxes	taxis	NOUN
inlawrev-3683	1670	5	—	—	PUNCT
inlawrev-3683	1670	6	gross	gross	ADJ
inlawrev-3683	1670	7	income	income	NOUN
inlawrev-3683	1670	8	tax	tax	NOUN
inlawrev-3683	1670	9	i.	i.	NOUN
inlawrev-3683	1670	10	enterprise	enterprise	PROPN
inlawrev-3683	1670	11	leasing	leasing	PROPN
inlawrev-3683	1670	12	co.	co.	PROPN
inlawrev-3683	1670	13	v.	v.	ADP
inlawrev-3683	1670	14	indiana	indiana	PROPN
inlawrev-3683	1670	15	department	department	PROPN
inlawrev-3683	1670	16	of	of	ADP
inlawrev-3683	1670	17	state	state	PROPN
inlawrev-3683	1670	18	revenuep^	revenuep^	PROPN
inlawrev-3683	1670	19	—	—	PUNCT
inlawrev-3683	1670	20	enterprise	enterprise	NOUN
inlawrev-3683	1670	21	is	be	AUX
inlawrev-3683	1670	22	a	a	DET
inlawrev-3683	1670	23	non	non	ADJ
inlawrev-3683	1670	24	-	-	ADJ
inlawrev-3683	1670	25	indiana	indiana	ADJ
inlawrev-3683	1670	26	based	base	VERB
inlawrev-3683	1670	27	company	company	NOUN
inlawrev-3683	1670	28	operating	operate	VERB
inlawrev-3683	1670	29	automobile	automobile	NOUN
inlawrev-3683	1670	30	leasing	leasing	NOUN
inlawrev-3683	1670	31	companies	company	NOUN
inlawrev-3683	1670	32	out	out	ADP
inlawrev-3683	1670	33	of	of	ADP
inlawrev-3683	1670	34	chicago	chicago	PROPN
inlawrev-3683	1670	35	,	,	PUNCT
inlawrev-3683	1670	36	illinois	illinois	PROPN
inlawrev-3683	1670	37	;	;	PUNCT
inlawrev-3683	1670	38	detroit	detroit	PROPN
inlawrev-3683	1670	39	,	,	PUNCT
inlawrev-3683	1670	40	michigan	michigan	PROPN
inlawrev-3683	1670	41	;	;	PUNCT
inlawrev-3683	1670	42	atlanta	atlanta	PROPN
inlawrev-3683	1670	43	,	,	PUNCT
inlawrev-3683	1670	44	georgia	georgia	PROPN
inlawrev-3683	1670	45	;	;	PUNCT
inlawrev-3683	1670	46	and	and	CCONJ
inlawrev-3683	1670	47	st	st	PROPN
inlawrev-3683	1670	48	.	.	PROPN
inlawrev-3683	1670	49	louis	louis	PROPN
inlawrev-3683	1670	50	,	,	PUNCT
inlawrev-3683	1670	51	missouri	missouri	PROPN
inlawrev-3683	1670	52	.	.	PUNCT
inlawrev-3683	1671	1	at	at	ADP
inlawrev-3683	1671	2	no	no	DET
inlawrev-3683	1671	3	time	time	NOUN
inlawrev-3683	1671	4	did	do	AUX
inlawrev-3683	1671	5	enterprise	enterprise	NOUN
inlawrev-3683	1671	6	maintain	maintain	VERB
inlawrev-3683	1671	7	an	an	DET
inlawrev-3683	1671	8	office	office	NOUN
inlawrev-3683	1671	9	,	,	PUNCT
inlawrev-3683	1671	10	warehouse	warehouse	NOUN
inlawrev-3683	1671	11	,	,	PUNCT
inlawrev-3683	1671	12	distribution	distribution	NOUN
inlawrev-3683	1671	13	center	center	NOUN
inlawrev-3683	1671	14	,	,	PUNCT
inlawrev-3683	1671	15	employee	employee	NOUN
inlawrev-3683	1671	16	,	,	PUNCT
inlawrev-3683	1671	17	or	or	CCONJ
inlawrev-3683	1671	18	any	any	DET
inlawrev-3683	1671	19	type	type	NOUN
inlawrev-3683	1671	20	ofbusiness	ofbusiness	NOUN
inlawrev-3683	1671	21	location	location	NOUN
inlawrev-3683	1671	22	within	within	ADP
inlawrev-3683	1671	23	indiana.^	indiana.^	PROPN
inlawrev-3683	1671	24	"	"	PUNCT
inlawrev-3683	1671	25	the	the	DET
inlawrev-3683	1671	26	only	only	ADJ
inlawrev-3683	1671	27	contacts	contact	NOUN
inlawrev-3683	1671	28	that	that	PRON
inlawrev-3683	1671	29	enterprise	enterprise	NOUN
inlawrev-3683	1671	30	did	do	AUX
inlawrev-3683	1671	31	have	have	VERB
inlawrev-3683	1671	32	within	within	ADP
inlawrev-3683	1671	33	indiana	indiana	PROPN
inlawrev-3683	1671	34	were	be	AUX
inlawrev-3683	1671	35	the	the	DET
inlawrev-3683	1671	36	leasing	leasing	NOUN
inlawrev-3683	1671	37	of	of	ADP
inlawrev-3683	1671	38	automobiles	automobile	NOUN
inlawrev-3683	1671	39	to	to	ADP
inlawrev-3683	1671	40	indiana	indiana	PROPN
inlawrev-3683	1671	41	residents	resident	NOUN
inlawrev-3683	1671	42	outside	outside	ADP
inlawrev-3683	1671	43	ofindiana	ofindiana	PROPN
inlawrev-3683	1671	44	and	and	CCONJ
inlawrev-3683	1671	45	the	the	DET
inlawrev-3683	1671	46	long	long	ADJ
inlawrev-3683	1671	47	-	-	PUNCT
inlawrev-3683	1671	48	term	term	NOUN
inlawrev-3683	1671	49	leasing	leasing	NOUN
inlawrev-3683	1671	50	of	of	ADP
inlawrev-3683	1671	51	fleet	fleet	NOUN
inlawrev-3683	1671	52	automobiles	automobile	NOUN
inlawrev-3683	1671	53	to	to	ADP
inlawrev-3683	1671	54	indiana	indiana	PROPN
inlawrev-3683	1671	55	companies	company	NOUN
inlawrev-3683	1671	56	.	.	PUNCT
inlawrev-3683	1672	1	however	however	ADV
inlawrev-3683	1672	2	,	,	PUNCT
inlawrev-3683	1672	3	pursuant	pursuant	ADJ
inlawrev-3683	1672	4	to	to	ADP
inlawrev-3683	1672	5	the	the	DET
inlawrev-3683	1672	6	fleet	fleet	NOUN
inlawrev-3683	1672	7	leases	lease	NOUN
inlawrev-3683	1672	8	,	,	PUNCT
inlawrev-3683	1672	9	the	the	DET
inlawrev-3683	1672	10	lessees	lessee	NOUN
inlawrev-3683	1672	11	at	at	ADP
inlawrev-3683	1672	12	all	all	DET
inlawrev-3683	1672	13	times	time	NOUN
inlawrev-3683	1672	14	exercised	exercise	VERB
inlawrev-3683	1672	15	the	the	DET
inlawrev-3683	1672	16	unitary	unitary	ADJ
inlawrev-3683	1672	17	control	control	NOUN
inlawrev-3683	1672	18	over	over	ADP
inlawrev-3683	1672	19	the	the	DET
inlawrev-3683	1672	20	location	location	NOUN
inlawrev-3683	1672	21	of	of	ADP
inlawrev-3683	1672	22	the	the	DET
inlawrev-3683	1672	23	leased	lease	VERB
inlawrev-3683	1672	24	vehicles	vehicle	NOUN
inlawrev-3683	1672	25	and	and	CCONJ
inlawrev-3683	1672	26	the	the	DET
inlawrev-3683	1672	27	car	car	NOUN
inlawrev-3683	1672	28	dealership	dealership	NOUN
inlawrev-3683	1672	29	from	from	ADP
inlawrev-3683	1672	30	which	which	PRON
inlawrev-3683	1672	31	to	to	PART
inlawrev-3683	1672	32	retrieve	retrieve	VERB
inlawrev-3683	1672	33	the	the	DET
inlawrev-3683	1672	34	fleet	fleet	ADJ
inlawrev-3683	1672	35	vehicles.^^^	vehicles.^^^	NOUN
inlawrev-3683	1672	36	in	in	ADP
inlawrev-3683	1672	37	march	march	PROPN
inlawrev-3683	1672	38	1995	1995	NUM
inlawrev-3683	1672	39	,	,	PUNCT
inlawrev-3683	1672	40	the	the	DET
inlawrev-3683	1672	41	department	department	NOUN
inlawrev-3683	1672	42	assessed	assess	VERB
inlawrev-3683	1672	43	the	the	DET
inlawrev-3683	1672	44	petitioner	petitioner	NOUN
inlawrev-3683	1672	45	for	for	ADP
inlawrev-3683	1672	46	gross	gross	ADJ
inlawrev-3683	1672	47	income	income	NOUN
inlawrev-3683	1672	48	tax	tax	NOUN
inlawrev-3683	1672	49	,	,	PUNCT
inlawrev-3683	1672	50	adjusted	adjust	VERB
inlawrev-3683	1672	51	gross	gross	ADJ
inlawrev-3683	1672	52	income	income	NOUN
inlawrev-3683	1672	53	tax	tax	NOUN
inlawrev-3683	1672	54	,	,	PUNCT
inlawrev-3683	1672	55	supplemental	supplemental	ADJ
inlawrev-3683	1672	56	net	net	ADJ
inlawrev-3683	1672	57	income	income	NOUN
inlawrev-3683	1672	58	tax	tax	NOUN
inlawrev-3683	1672	59	,	,	PUNCT
inlawrev-3683	1672	60	and	and	CCONJ
inlawrev-3683	1672	61	interest	interest	NOUN
inlawrev-3683	1672	62	and	and	CCONJ
inlawrev-3683	1672	63	penalties	penalty	NOUN
inlawrev-3683	1672	64	for	for	ADP
inlawrev-3683	1672	65	enterprise	enterprise	NOUN
inlawrev-3683	1672	66	's	's	PART
inlawrev-3683	1672	67	fiscal	fiscal	ADJ
inlawrev-3683	1672	68	tax	tax	NOUN
inlawrev-3683	1672	69	years	year	NOUN
inlawrev-3683	1672	70	july	july	PROPN
inlawrev-3683	1672	71	31	31	NUM
inlawrev-3683	1672	72	,	,	PUNCT
inlawrev-3683	1672	73	1984	1984	NUM
inlawrev-3683	1672	74	through	through	ADP
inlawrev-3683	1672	75	july	july	PROPN
inlawrev-3683	1672	76	31	31	NUM
inlawrev-3683	1672	77	,	,	PUNCT
inlawrev-3683	1672	78	1993	1993	NUM
inlawrev-3683	1672	79	.	.	PUNCT
inlawrev-3683	1673	1	enterprise	enterprise	NOUN
inlawrev-3683	1673	2	protested	protest	VERB
inlawrev-3683	1673	3	the	the	DET
inlawrev-3683	1673	4	department	department	NOUN
inlawrev-3683	1673	5	's	's	PART
inlawrev-3683	1673	6	assessment	assessment	NOUN
inlawrev-3683	1673	7	and	and	CCONJ
inlawrev-3683	1673	8	the	the	DET
inlawrev-3683	1673	9	department	department	NOUN
inlawrev-3683	1673	10	denied	deny	VERB
inlawrev-3683	1673	11	the	the	DET
inlawrev-3683	1673	12	protest	protest	NOUN
inlawrev-3683	1673	13	.	.	PUNCT
inlawrev-3683	1674	1	enterprise	enterprise	NOUN
inlawrev-3683	1674	2	initiated	initiate	VERB
inlawrev-3683	1674	3	its	its	PRON
inlawrev-3683	1674	4	original	original	ADJ
inlawrev-3683	1674	5	tax	tax	NOUN
inlawrev-3683	1674	6	appeal	appeal	NOUN
inlawrev-3683	1674	7	on	on	ADP
inlawrev-3683	1674	8	july	july	PROPN
inlawrev-3683	1674	9	1	1	NUM
inlawrev-3683	1674	10	,	,	PUNCT
inlawrev-3683	1674	11	1998.^^	1998.^^	NUM
inlawrev-3683	1674	12	'	'	PART
inlawrev-3683	1674	13	*	*	PUNCT
inlawrev-3683	1674	14	enterprise	enterprise	NOUN
inlawrev-3683	1674	15	's	's	PART
inlawrev-3683	1674	16	argument	argument	NOUN
inlawrev-3683	1674	17	on	on	ADP
inlawrev-3683	1674	18	summaryjudgment	summaryjudgment	NOUN
inlawrev-3683	1674	19	was	be	AUX
inlawrev-3683	1674	20	that	that	SCONJ
inlawrev-3683	1674	21	its	its	PRON
inlawrev-3683	1674	22	gross	gross	ADJ
inlawrev-3683	1674	23	income	income	NOUN
inlawrev-3683	1674	24	generated	generate	VERB
inlawrev-3683	1674	25	from	from	ADP
inlawrev-3683	1674	26	the	the	DET
inlawrev-3683	1674	27	fleet	fleet	NOUN
inlawrev-3683	1674	28	lease	lease	NOUN
inlawrev-3683	1674	29	agreements	agreement	NOUN
inlawrev-3683	1674	30	was	be	AUX
inlawrev-3683	1674	31	not	not	PART
inlawrev-3683	1674	32	income	income	NOUN
inlawrev-3683	1674	33	derived	derive	VERB
inlawrev-3683	1674	34	from	from	ADP
inlawrev-3683	1674	35	"	"	PUNCT
inlawrev-3683	1674	36	sources	source	NOUN
inlawrev-3683	1674	37	within	within	ADP
inlawrev-3683	1674	38	indiana	indiana	PROPN
inlawrev-3683	1674	39	"	"	PUNCT
inlawrev-3683	1674	40	as	as	SCONJ
inlawrev-3683	1674	41	defined	define	VERB
inlawrev-3683	1674	42	by	by	ADP
inlawrev-3683	1674	43	indiana	indiana	PROPN
inlawrev-3683	1674	44	code	code	PROPN
inlawrev-3683	1674	45	section	section	NOUN
inlawrev-3683	1674	46	6	6	NUM
inlawrev-3683	1674	47	-	-	SYM
inlawrev-3683	1674	48	2	2	NUM
inlawrev-3683	1674	49	.	.	PUNCT
inlawrev-3683	1675	1	l-2	l-2	PROPN
inlawrev-3683	1675	2	-	-	PUNCT
inlawrev-3683	1675	3	2(a).^^^	2(a).^^^	PROPN
inlawrev-3683	1675	4	to	to	PART
inlawrev-3683	1675	5	decide	decide	VERB
inlawrev-3683	1675	6	whether	whether	SCONJ
inlawrev-3683	1675	7	the	the	DET
inlawrev-3683	1675	8	income	income	NOUN
inlawrev-3683	1675	9	was	be	AUX
inlawrev-3683	1675	10	derived	derive	VERB
inlawrev-3683	1675	11	from	from	ADP
inlawrev-3683	1675	12	sources	source	NOUN
inlawrev-3683	1675	13	within	within	ADP
inlawrev-3683	1675	14	indiana	indiana	PROPN
inlawrev-3683	1675	15	,	,	PUNCT
inlawrev-3683	1675	16	the	the	DET
inlawrev-3683	1675	17	tax	tax	NOUN
inlawrev-3683	1675	18	court	court	NOUN
inlawrev-3683	1675	19	divided	divide	VERB
inlawrev-3683	1675	20	the	the	DET
inlawrev-3683	1675	21	547	547	NUM
inlawrev-3683	1675	22	.	.	PUNCT
inlawrev-3683	1676	1	i	i	PRON
inlawrev-3683	1676	2	d.	d.	PROPN
inlawrev-3683	1676	3	548	548	NUM
inlawrev-3683	1676	4	.	.	PUNCT
inlawrev-3683	1677	1	/(y	/(y	NOUN
inlawrev-3683	1677	2	.	.	PUNCT
inlawrev-3683	1678	1	at	at	ADP
inlawrev-3683	1678	2	201	201	NUM
inlawrev-3683	1678	3	.	.	PUNCT
inlawrev-3683	1678	4	549	549	NUM
inlawrev-3683	1678	5	.	.	PUNCT
inlawrev-3683	1679	1	i	i	PRON
inlawrev-3683	1679	2	d.	d.	PROPN
inlawrev-3683	1679	3	550	550	NUM
inlawrev-3683	1679	4	.	.	PUNCT
inlawrev-3683	1680	1	i	i	PRON
inlawrev-3683	1680	2	d	d	PROPN
inlawrev-3683	1680	3	at	at	ADP
inlawrev-3683	1680	4	201	201	NUM
inlawrev-3683	1680	5	-	-	SYM
inlawrev-3683	1680	6	02	02	NUM
inlawrev-3683	1680	7	(	(	PUNCT
inlawrev-3683	1680	8	quoting	quote	VERB
inlawrev-3683	1680	9	ind	ind	NOUN
inlawrev-3683	1680	10	.	.	PUNCT
inlawrev-3683	1681	1	admin	admin	PROPN
inlawrev-3683	1681	2	.	.	PUNCT
inlawrev-3683	1682	1	code	code	PROPN
inlawrev-3683	1682	2	tit	tit	PROPN
inlawrev-3683	1682	3	.	.	PUNCT
inlawrev-3683	1683	1	45	45	NUM
inlawrev-3683	1683	2	,	,	PUNCT
inlawrev-3683	1683	3	r.	r.	NOUN
inlawrev-3683	1683	4	2.2	2.2	NUM
inlawrev-3683	1683	5	-	-	SYM
inlawrev-3683	1683	6	5	5	NUM
inlawrev-3683	1683	7	-	-	PUNCT
inlawrev-3683	1683	8	8(k	8(k	NUM
inlawrev-3683	1683	9	)	)	PUNCT
inlawrev-3683	1683	10	)	)	PUNCT
inlawrev-3683	1683	11	.	.	PUNCT
inlawrev-3683	1684	1	55	55	NUM
inlawrev-3683	1684	2	1	1	NUM
inlawrev-3683	1684	3	.	.	PUNCT
inlawrev-3683	1685	1	779	779	NUM
inlawrev-3683	1685	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1685	3	1	1	NUM
inlawrev-3683	1685	4	284	284	NUM
inlawrev-3683	1685	5	(	(	PUNCT
inlawrev-3683	1685	6	ind	ind	NOUN
inlawrev-3683	1685	7	.	.	PUNCT
inlawrev-3683	1686	1	tax	tax	PROPN
inlawrev-3683	1686	2	ct	ct	PROPN
inlawrev-3683	1686	3	.	.	PROPN
inlawrev-3683	1686	4	2002	2002	NUM
inlawrev-3683	1686	5	)	)	PUNCT
inlawrev-3683	1686	6	.	.	PUNCT
inlawrev-3683	1687	1	552	552	NUM
inlawrev-3683	1687	2	.	.	PUNCT
inlawrev-3683	1688	1	i	i	PRON
inlawrev-3683	1688	2	d	d	PROPN
inlawrev-3683	1688	3	at	at	ADP
inlawrev-3683	1688	4	1288	1288	NUM
inlawrev-3683	1688	5	.	.	PUNCT
inlawrev-3683	1689	1	553	553	NUM
inlawrev-3683	1689	2	.	.	PUNCT
inlawrev-3683	1690	1	i	i	PRON
inlawrev-3683	1690	2	d.	d.	PROPN
inlawrev-3683	1690	3	further	far	ADV
inlawrev-3683	1690	4	,	,	PUNCT
inlawrev-3683	1690	5	the	the	DET
inlawrev-3683	1690	6	lessees	lessee	NOUN
inlawrev-3683	1690	7	are	be	AUX
inlawrev-3683	1690	8	responsible	responsible	ADJ
inlawrev-3683	1690	9	for	for	ADP
inlawrev-3683	1690	10	the	the	DET
inlawrev-3683	1690	11	repair	repair	NOUN
inlawrev-3683	1690	12	,	,	PUNCT
inlawrev-3683	1690	13	maintenance	maintenance	NOUN
inlawrev-3683	1690	14	,	,	PUNCT
inlawrev-3683	1690	15	insurance	insurance	NOUN
inlawrev-3683	1690	16	,	,	PUNCT
inlawrev-3683	1690	17	licensing	licensing	NOUN
inlawrev-3683	1690	18	,	,	PUNCT
inlawrev-3683	1690	19	and	and	CCONJ
inlawrev-3683	1690	20	registration	registration	NOUN
inlawrev-3683	1690	21	of	of	ADP
inlawrev-3683	1690	22	the	the	DET
inlawrev-3683	1690	23	fleet	fleet	NOUN
inlawrev-3683	1690	24	vehicles	vehicle	NOUN
inlawrev-3683	1690	25	.	.	PUNCT
inlawrev-3683	1691	1	i	i	PRON
inlawrev-3683	1691	2	d.	d.	PROPN
inlawrev-3683	1691	3	554	554	NUM
inlawrev-3683	1691	4	.	.	PUNCT
inlawrev-3683	1692	1	i	i	PRON
inlawrev-3683	1692	2	d	d	PROPN
inlawrev-3683	1692	3	at	at	ADP
inlawrev-3683	1692	4	1289	1289	NUM
inlawrev-3683	1692	5	.	.	PUNCT
inlawrev-3683	1693	1	555	555	NUM
inlawrev-3683	1693	2	.	.	PUNCT
inlawrev-3683	1694	1	i	i	PRON
inlawrev-3683	1694	2	d	d	PROPN
inlawrev-3683	1694	3	1400	1400	NUM
inlawrev-3683	1694	4	indiana	indiana	PROPN
inlawrev-3683	1694	5	law	law	PROPN
inlawrev-3683	1694	6	review	review	NOUN
inlawrev-3683	1695	1	[	[	X
inlawrev-3683	1695	2	vol	vol	NOUN
inlawrev-3683	1695	3	.	.	PUNCT
inlawrev-3683	1696	1	37:1343	37:1343	PROPN
inlawrev-3683	1696	2	issue	issue	NOUN
inlawrev-3683	1696	3	into	into	ADP
inlawrev-3683	1696	4	three	three	NUM
inlawrev-3683	1696	5	sub	sub	NOUN
inlawrev-3683	1696	6	-	-	NOUN
inlawrev-3683	1696	7	issues	issue	NOUN
inlawrev-3683	1696	8	:	:	PUNCT
inlawrev-3683	1696	9	the	the	DET
inlawrev-3683	1696	10	critical	critical	ADJ
inlawrev-3683	1696	11	transaction	transaction	NOUN
inlawrev-3683	1696	12	test	test	NOUN
inlawrev-3683	1696	13	;	;	PUNCT
inlawrev-3683	1696	14	the	the	DET
inlawrev-3683	1696	15	business	business	NOUN
inlawrev-3683	1696	16	situs	situs	PROPN
inlawrev-3683	1696	17	test	test	NOUN
inlawrev-3683	1696	18	;	;	PUNCT
inlawrev-3683	1696	19	and	and	CCONJ
inlawrev-3683	1696	20	the	the	DET
inlawrev-3683	1696	21	tax	tax	NOUN
inlawrev-3683	1696	22	situs	situs	PROPN
inlawrev-3683	1696	23	test.^^^	test.^^^	PROPN
inlawrev-3683	1696	24	pursuant	pursuant	ADJ
inlawrev-3683	1696	25	to	to	ADP
inlawrev-3683	1696	26	this	this	DET
inlawrev-3683	1696	27	framework	framework	NOUN
inlawrev-3683	1696	28	,	,	PUNCT
inlawrev-3683	1696	29	the	the	DET
inlawrev-3683	1696	30	tax	tax	NOUN
inlawrev-3683	1696	31	court	court	NOUN
inlawrev-3683	1696	32	must	must	AUX
inlawrev-3683	1696	33	first	first	ADV
inlawrev-3683	1696	34	isolate	isolate	VERB
inlawrev-3683	1696	35	enterprise	enterprise	NOUN
inlawrev-3683	1696	36	's	's	PART
inlawrev-3683	1696	37	transaction	transaction	NOUN
inlawrev-3683	1696	38	giving	give	VERB
inlawrev-3683	1696	39	rise	rise	NOUN
inlawrev-3683	1696	40	to	to	ADP
inlawrev-3683	1696	41	the	the	DET
inlawrev-3683	1696	42	gross	gross	ADJ
inlawrev-3683	1696	43	income	income	NOUN
inlawrev-3683	1696	44	(	(	PUNCT
inlawrev-3683	1696	45	the	the	DET
inlawrev-3683	1696	46	critical	critical	ADJ
inlawrev-3683	1696	47	transaction	transaction	NOUN
inlawrev-3683	1696	48	)	)	PUNCT
inlawrev-3683	1696	49	.	.	PUNCT
inlawrev-3683	1697	1	next	next	ADV
inlawrev-3683	1697	2	,	,	PUNCT
inlawrev-3683	1697	3	the	the	DET
inlawrev-3683	1697	4	tax	tax	NOUN
inlawrev-3683	1697	5	court	court	NOUN
inlawrev-3683	1697	6	must	must	AUX
inlawrev-3683	1697	7	determine	determine	VERB
inlawrev-3683	1697	8	the	the	DET
inlawrev-3683	1697	9	taxpayer	taxpayer	NOUN
inlawrev-3683	1697	10	's	's	PART
inlawrev-3683	1697	11	business	business	NOUN
inlawrev-3683	1697	12	situs	situs	PROPN
inlawrev-3683	1697	13	,	,	PUNCT
inlawrev-3683	1697	14	which	which	PRON
inlawrev-3683	1697	15	amounts	amount	VERB
inlawrev-3683	1697	16	to	to	ADP
inlawrev-3683	1697	17	any	any	DET
inlawrev-3683	1697	18	physical	physical	ADJ
inlawrev-3683	1697	19	presence	presence	NOUN
inlawrev-3683	1697	20	within	within	ADP
inlawrev-3683	1697	21	indiana	indiana	PROPN
inlawrev-3683	1697	22	or	or	CCONJ
inlawrev-3683	1697	23	in	in	ADP
inlawrev-3683	1697	24	the	the	DET
inlawrev-3683	1697	25	alternative	alternative	NOUN
inlawrev-3683	1697	26	any	any	DET
inlawrev-3683	1697	27	significant	significant	ADJ
inlawrev-3683	1697	28	business	business	NOUN
inlawrev-3683	1697	29	activities	activity	NOUN
inlawrev-3683	1697	30	that	that	PRON
inlawrev-3683	1697	31	would	would	AUX
inlawrev-3683	1697	32	satisfy	satisfy	VERB
inlawrev-3683	1697	33	the	the	DET
inlawrev-3683	1697	34	physical	physical	ADJ
inlawrev-3683	1697	35	presence	presence	NOUN
inlawrev-3683	1697	36	test	test	NOUN
inlawrev-3683	1697	37	.	.	PUNCT
inlawrev-3683	1698	1	finally	finally	ADV
inlawrev-3683	1698	2	,	,	PUNCT
inlawrev-3683	1698	3	in	in	ADP
inlawrev-3683	1698	4	reviewing	review	VERB
inlawrev-3683	1698	5	the	the	DET
inlawrev-3683	1698	6	above	above	ADJ
inlawrev-3683	1698	7	two	two	NUM
inlawrev-3683	1698	8	tests	test	NOUN
inlawrev-3683	1698	9	,	,	PUNCT
inlawrev-3683	1698	10	the	the	DET
inlawrev-3683	1698	11	tax	tax	NOUN
inlawrev-3683	1698	12	court	court	NOUN
inlawrev-3683	1698	13	must	must	AUX
inlawrev-3683	1698	14	decide	decide	VERB
inlawrev-3683	1698	15	whether	whether	SCONJ
inlawrev-3683	1698	16	or	or	CCONJ
inlawrev-3683	1698	17	not	not	PART
inlawrev-3683	1698	18	enterprise	enterprise	NOUN
inlawrev-3683	1698	19	's	's	PART
inlawrev-3683	1698	20	critical	critical	ADJ
inlawrev-3683	1698	21	transaction	transaction	NOUN
inlawrev-3683	1698	22	is	be	AUX
inlawrev-3683	1698	23	related	relate	VERB
inlawrev-3683	1698	24	to	to	ADP
inlawrev-3683	1698	25	the	the	DET
inlawrev-3683	1698	26	business	business	NOUN
inlawrev-3683	1698	27	situs	situs	PROPN
inlawrev-3683	1698	28	in	in	ADP
inlawrev-3683	1698	29	such	such	DET
inlawrev-3683	1698	30	a	a	DET
inlawrev-3683	1698	31	way	way	NOUN
inlawrev-3683	1698	32	as	as	SCONJ
inlawrev-3683	1698	33	to	to	PART
inlawrev-3683	1698	34	satisfy	satisfy	VERB
inlawrev-3683	1698	35	the	the	DET
inlawrev-3683	1698	36	tax	tax	NOUN
inlawrev-3683	1698	37	situs	situs	NOUN
inlawrev-3683	1698	38	.	.	PUNCT
inlawrev-3683	1699	1	^^^	^^^	ADP
inlawrev-3683	1699	2	the	the	DET
inlawrev-3683	1699	3	critical	critical	ADJ
inlawrev-3683	1699	4	transaction	transaction	NOUN
inlawrev-3683	1699	5	in	in	ADP
inlawrev-3683	1699	6	this	this	DET
inlawrev-3683	1699	7	instance	instance	NOUN
inlawrev-3683	1699	8	was	be	AUX
inlawrev-3683	1699	9	enterprise	enterprise	NOUN
inlawrev-3683	1699	10	's	's	PART
inlawrev-3683	1699	11	gross	gross	ADJ
inlawrev-3683	1699	12	income	income	NOUN
inlawrev-3683	1699	13	derived	derive	VERB
inlawrev-3683	1699	14	from	from	ADP
inlawrev-3683	1699	15	leasing	lease	VERB
inlawrev-3683	1699	16	vehicles	vehicle	NOUN
inlawrev-3683	1699	17	to	to	ADP
inlawrev-3683	1699	18	indiana	indiana	PROPN
inlawrev-3683	1699	19	residents.^^^	residents.^^^	VERB
inlawrev-3683	1699	20	the	the	DET
inlawrev-3683	1699	21	tax	tax	NOUN
inlawrev-3683	1699	22	court	court	NOUN
inlawrev-3683	1699	23	determined	determine	VERB
inlawrev-3683	1699	24	that	that	SCONJ
inlawrev-3683	1699	25	,	,	PUNCT
inlawrev-3683	1699	26	because	because	SCONJ
inlawrev-3683	1699	27	enterprise	enterprise	NOUN
inlawrev-3683	1699	28	had	have	AUX
inlawrev-3683	1699	29	never	never	ADV
inlawrev-3683	1699	30	had	have	VERB
inlawrev-3683	1699	31	its	its	PRON
inlawrev-3683	1699	32	commercial	commercial	ADJ
inlawrev-3683	1699	33	domicile	domicile	NOUN
inlawrev-3683	1699	34	within	within	ADP
inlawrev-3683	1699	35	indiana	indiana	PROPN
inlawrev-3683	1699	36	,	,	PUNCT
inlawrev-3683	1699	37	the	the	DET
inlawrev-3683	1699	38	disposition	disposition	NOUN
inlawrev-3683	1699	39	of	of	ADP
inlawrev-3683	1699	40	the	the	DET
inlawrev-3683	1699	41	business	business	NOUN
inlawrev-3683	1699	42	situs	situs	PROPN
inlawrev-3683	1699	43	test	test	NOUN
inlawrev-3683	1699	44	would	would	AUX
inlawrev-3683	1699	45	be	be	AUX
inlawrev-3683	1699	46	determined	determine	VERB
inlawrev-3683	1699	47	by	by	ADP
inlawrev-3683	1699	48	reviewing	review	VERB
inlawrev-3683	1699	49	enterprise	enterprise	NOUN
inlawrev-3683	1699	50	's	's	PART
inlawrev-3683	1699	51	significant	significant	ADJ
inlawrev-3683	1699	52	business	business	NOUN
inlawrev-3683	1699	53	activities	activity	NOUN
inlawrev-3683	1699	54	within	within	ADP
inlawrev-3683	1699	55	indiana.^^^	indiana.^^^	PROPN
inlawrev-3683	1699	56	the	the	DET
inlawrev-3683	1699	57	department	department	NOUN
inlawrev-3683	1699	58	's	's	PART
inlawrev-3683	1699	59	argument	argument	NOUN
inlawrev-3683	1699	60	on	on	ADP
inlawrev-3683	1699	61	this	this	DET
inlawrev-3683	1699	62	issue	issue	NOUN
inlawrev-3683	1699	63	was	be	AUX
inlawrev-3683	1699	64	essentially	essentially	ADV
inlawrev-3683	1699	65	that	that	SCONJ
inlawrev-3683	1699	66	,	,	PUNCT
inlawrev-3683	1699	67	because	because	SCONJ
inlawrev-3683	1699	68	enterprise	enterprise	NOUN
inlawrev-3683	1699	69	leased	lease	VERB
inlawrev-3683	1699	70	vehicles	vehicle	NOUN
inlawrev-3683	1699	71	to	to	ADP
inlawrev-3683	1699	72	indiana	indiana	PROPN
inlawrev-3683	1699	73	companies	company	NOUN
inlawrev-3683	1699	74	,	,	PUNCT
inlawrev-3683	1699	75	the	the	DET
inlawrev-3683	1699	76	business	business	NOUN
inlawrev-3683	1699	77	situs	situs	PROPN
inlawrev-3683	1699	78	test	test	NOUN
inlawrev-3683	1699	79	was	be	AUX
inlawrev-3683	1699	80	satisfied	satisfied	ADJ
inlawrev-3683	1699	81	pursuant	pursuant	ADJ
inlawrev-3683	1699	82	to	to	ADP
inlawrev-3683	1699	83	indiana	indiana	PROPN
inlawrev-3683	1699	84	administrative	administrative	PROPN
inlawrev-3683	1699	85	code	code	PROPN
inlawrev-3683	1699	86	title	title	NOUN
inlawrev-3683	1699	87	45	45	NUM
inlawrev-3683	1699	88	,	,	PUNCT
inlawrev-3683	1699	89	rule	rule	VERB
inlawrev-3683	1699	90	1	1	NUM
inlawrev-3683	1699	91	-	-	SYM
inlawrev-3683	1699	92	1	1	NUM
inlawrev-3683	1699	93	-	-	NUM
inlawrev-3683	1699	94	49	49	NUM
inlawrev-3683	1699	95	,	,	PUNCT
inlawrev-3683	1699	96	providing	provide	VERB
inlawrev-3683	1699	97	that	that	SCONJ
inlawrev-3683	1699	98	the	the	DET
inlawrev-3683	1699	99	"	"	PUNCT
inlawrev-3683	1699	100	business	business	NOUN
inlawrev-3683	1699	101	situs	situs	NOUN
inlawrev-3683	1699	102	"	"	PUNCT
inlawrev-3683	1699	103	may	may	AUX
inlawrev-3683	1699	104	be	be	AUX
inlawrev-3683	1699	105	established	establish	VERB
inlawrev-3683	1699	106	through	through	ADP
inlawrev-3683	1699	107	"	"	PUNCT
inlawrev-3683	1699	108	[	[	X
inlawrev-3683	1699	109	o]wnership	o]wnership	NOUN
inlawrev-3683	1699	110	,	,	PUNCT
inlawrev-3683	1699	111	leasing	leasing	NOUN
inlawrev-3683	1699	112	,	,	PUNCT
inlawrev-3683	1699	113	rental	rental	ADJ
inlawrev-3683	1699	114	or	or	CCONJ
inlawrev-3683	1699	115	other	other	ADJ
inlawrev-3683	1699	116	operation	operation	NOUN
inlawrev-3683	1699	117	of	of	ADP
inlawrev-3683	1699	118	income	income	NOUN
inlawrev-3683	1699	119	-	-	PUNCT
inlawrev-3683	1699	120	producing	produce	VERB
inlawrev-3683	1699	121	property	property	NOUN
inlawrev-3683	1699	122	"	"	PUNCT
inlawrev-3683	1699	123	in	in	ADP
inlawrev-3683	1699	124	indiana.^^	indiana.^^	NOUN
inlawrev-3683	1699	125	°	°	SCONJ
inlawrev-3683	1699	126	the	the	DET
inlawrev-3683	1699	127	tax	tax	NOUN
inlawrev-3683	1699	128	court	court	NOUN
inlawrev-3683	1699	129	disagreed	disagree	VERB
inlawrev-3683	1699	130	and	and	CCONJ
inlawrev-3683	1699	131	determined	determine	VERB
inlawrev-3683	1699	132	that	that	SCONJ
inlawrev-3683	1699	133	the	the	DET
inlawrev-3683	1699	134	term	term	NOUN
inlawrev-3683	1699	135	"	"	PUNCT
inlawrev-3683	1699	136	operation	operation	NOUN
inlawrev-3683	1699	137	,	,	PUNCT
inlawrev-3683	1699	138	"	"	PUNCT
inlawrev-3683	1699	139	as	as	SCONJ
inlawrev-3683	1699	140	used	use	VERB
inlawrev-3683	1699	141	in	in	ADP
inlawrev-3683	1699	142	45	45	NUM
inlawrev-3683	1699	143	lac	lac	PROPN
inlawrev-3683	1699	144	1	1	NUM
inlawrev-3683	1699	145	-	-	SYM
inlawrev-3683	1699	146	1	1	NUM
inlawrev-3683	1699	147	-	-	PUNCT
inlawrev-3683	1699	148	49(6	49(6	NUM
inlawrev-3683	1699	149	)	)	PUNCT
inlawrev-3683	1699	150	had	have	AUX
inlawrev-3683	1699	151	,	,	PUNCT
inlawrev-3683	1699	152	as	as	ADP
inlawrev-3683	1699	153	a	a	DET
inlawrev-3683	1699	154	matter	matter	NOUN
inlawrev-3683	1699	155	of	of	ADP
inlawrev-3683	1699	156	precedent	precedent	NOUN
inlawrev-3683	1699	157	,	,	PUNCT
inlawrev-3683	1699	158	been	be	AUX
inlawrev-3683	1699	159	in	in	ADP
inlawrev-3683	1699	160	reference	reference	NOUN
inlawrev-3683	1699	161	to	to	ADP
inlawrev-3683	1699	162	an	an	DET
inlawrev-3683	1699	163	active	active	ADJ
inlawrev-3683	1699	164	participation	participation	NOUN
inlawrev-3683	1699	165	in	in	ADP
inlawrev-3683	1699	166	the	the	DET
inlawrev-3683	1699	167	ownership	ownership	NOUN
inlawrev-3683	1699	168	,	,	PUNCT
inlawrev-3683	1699	169	leasing	leasing	NOUN
inlawrev-3683	1699	170	,	,	PUNCT
inlawrev-3683	1699	171	and	and	CCONJ
inlawrev-3683	1699	172	rental	rental	NOUN
inlawrev-3683	1699	173	of	of	ADP
inlawrev-3683	1699	174	income	income	NOUN
inlawrev-3683	1699	175	-	-	PUNCT
inlawrev-3683	1699	176	producing	produce	VERB
inlawrev-3683	1699	177	property	property	NOUN
inlawrev-3683	1699	178	,	,	PUNCT
inlawrev-3683	1699	179	"	"	PUNCT
inlawrev-3683	1699	180	'	'	PUNCT
inlawrev-3683	1699	181	thus	thus	ADV
inlawrev-3683	1699	182	,	,	PUNCT
inlawrev-3683	1699	183	enterprise	enterprise	NOUN
inlawrev-3683	1699	184	's	's	PART
inlawrev-3683	1699	185	minimal	minimal	ADJ
inlawrev-3683	1699	186	active	active	ADJ
inlawrev-3683	1699	187	participation	participation	NOUN
inlawrev-3683	1699	188	of	of	ADP
inlawrev-3683	1699	189	shipping	ship	VERB
inlawrev-3683	1699	190	the	the	DET
inlawrev-3683	1699	191	vehicles	vehicle	NOUN
inlawrev-3683	1699	192	into	into	ADP
inlawrev-3683	1699	193	indiana	indiana	PROPN
inlawrev-3683	1699	194	dealers	dealer	NOUN
inlawrev-3683	1699	195	for	for	ADP
inlawrev-3683	1699	196	the	the	DET
inlawrev-3683	1699	197	indiana	indiana	PROPN
inlawrev-3683	1699	198	customer	customer	PROPN
inlawrev-3683	1699	199	's	's	PART
inlawrev-3683	1699	200	pick	pick	NOUN
inlawrev-3683	1699	201	-	-	PUNCT
inlawrev-3683	1699	202	up	up	NOUN
inlawrev-3683	1699	203	did	do	AUX
inlawrev-3683	1699	204	not	not	PART
inlawrev-3683	1699	205	rise	rise	VERB
inlawrev-3683	1699	206	to	to	ADP
inlawrev-3683	1699	207	the	the	DET
inlawrev-3683	1699	208	level	level	NOUN
inlawrev-3683	1699	209	necessary	necessary	ADJ
inlawrev-3683	1699	210	to	to	PART
inlawrev-3683	1699	211	establish	establish	VERB
inlawrev-3683	1699	212	a	a	DET
inlawrev-3683	1699	213	business	business	NOUN
inlawrev-3683	1699	214	situs	situs	PROPN
inlawrev-3683	1699	215	within	within	ADP
inlawrev-3683	1699	216	indiana.^	indiana.^	PROPN
inlawrev-3683	1699	217	"	"	PUNCT
inlawrev-3683	1699	218	similarly	similarly	ADV
inlawrev-3683	1699	219	,	,	PUNCT
inlawrev-3683	1699	220	the	the	DET
inlawrev-3683	1699	221	tax	tax	NOUN
inlawrev-3683	1699	222	court	court	NOUN
inlawrev-3683	1699	223	determined	determine	VERB
inlawrev-3683	1699	224	that	that	SCONJ
inlawrev-3683	1699	225	,	,	PUNCT
inlawrev-3683	1699	226	even	even	ADV
inlawrev-3683	1699	227	if	if	SCONJ
inlawrev-3683	1699	228	a	a	DET
inlawrev-3683	1699	229	business	business	NOUN
inlawrev-3683	1699	230	situs	situs	PROPN
inlawrev-3683	1699	231	were	be	AUX
inlawrev-3683	1699	232	to	to	PART
inlawrev-3683	1699	233	be	be	AUX
inlawrev-3683	1699	234	established	establish	VERB
inlawrev-3683	1699	235	between	between	ADP
inlawrev-3683	1699	236	enterprise	enterprise	NOUN
inlawrev-3683	1699	237	and	and	CCONJ
inlawrev-3683	1699	238	indiana	indiana	PROPN
inlawrev-3683	1699	239	,	,	PUNCT
inlawrev-3683	1699	240	the	the	DET
inlawrev-3683	1699	241	tax	tax	NOUN
inlawrev-3683	1699	242	situs	situs	PROPN
inlawrev-3683	1699	243	test	test	NOUN
inlawrev-3683	1699	244	would	would	AUX
inlawrev-3683	1699	245	not	not	PART
inlawrev-3683	1699	246	be	be	AUX
inlawrev-3683	1699	247	met	meet	VERB
inlawrev-3683	1699	248	.	.	PUNCT
inlawrev-3683	1700	1	"^	"^	VERB
inlawrev-3683	1700	2	the	the	DET
inlawrev-3683	1700	3	test	test	NOUN
inlawrev-3683	1700	4	for	for	ADP
inlawrev-3683	1700	5	establishing	establish	VERB
inlawrev-3683	1700	6	a	a	DET
inlawrev-3683	1700	7	tax	tax	NOUN
inlawrev-3683	1700	8	situs	situs	NOUN
inlawrev-3683	1700	9	is	be	AUX
inlawrev-3683	1700	10	whether	whether	SCONJ
inlawrev-3683	1700	11	the	the	DET
inlawrev-3683	1700	12	activities	activity	NOUN
inlawrev-3683	1700	13	conducted	conduct	VERB
inlawrev-3683	1700	14	within	within	ADP
inlawrev-3683	1700	15	indiana	indiana	PROPN
inlawrev-3683	1700	16	are	be	AUX
inlawrev-3683	1700	17	so	so	ADV
inlawrev-3683	1700	18	related	related	ADJ
inlawrev-3683	1700	19	to	to	ADP
inlawrev-3683	1700	20	the	the	DET
inlawrev-3683	1700	21	critical	critical	ADJ
inlawrev-3683	1700	22	transaction	transaction	NOUN
inlawrev-3683	1700	23	and	and	CCONJ
inlawrev-3683	1700	24	more	more	ADJ
inlawrev-3683	1700	25	than	than	ADP
inlawrev-3683	1700	26	minimal	minimal	ADJ
inlawrev-3683	1700	27	,	,	PUNCT
inlawrev-3683	1700	28	remote	remote	ADJ
inlawrev-3683	1700	29	,	,	PUNCT
inlawrev-3683	1700	30	or	or	CCONJ
inlawrev-3683	1700	31	incidental	incidental	ADJ
inlawrev-3683	1700	32	to	to	ADP
inlawrev-3683	1700	33	the	the	DET
inlawrev-3683	1700	34	transaction	transaction	NOUN
inlawrev-3683	1700	35	as	as	ADP
inlawrev-3683	1700	36	a	a	DET
inlawrev-3683	1700	37	whole	whole	NOUN
inlawrev-3683	1700	38	.	.	PUNCT
inlawrev-3683	1701	1	thus	thus	ADV
inlawrev-3683	1701	2	,	,	PUNCT
inlawrev-3683	1701	3	the	the	DET
inlawrev-3683	1701	4	tax	tax	NOUN
inlawrev-3683	1701	5	court	court	NOUN
inlawrev-3683	1701	6	determined	determine	VERB
inlawrev-3683	1701	7	that	that	SCONJ
inlawrev-3683	1701	8	mere	mere	ADJ
inlawrev-3683	1701	9	ownership	ownership	NOUN
inlawrev-3683	1701	10	of	of	ADP
inlawrev-3683	1701	11	the	the	DET
inlawrev-3683	1701	12	leased	lease	VERB
inlawrev-3683	1701	13	vehicles	vehicle	NOUN
inlawrev-3683	1701	14	located	locate	VERB
inlawrev-3683	1701	15	in	in	ADP
inlawrev-3683	1701	16	indiana	indiana	PROPN
inlawrev-3683	1701	17	,	,	PUNCT
inlawrev-3683	1701	18	through	through	ADP
inlawrev-3683	1701	19	no	no	DET
inlawrev-3683	1701	20	exclusive	exclusive	ADJ
inlawrev-3683	1701	21	and	and	CCONJ
inlawrev-3683	1701	22	active	active	ADJ
inlawrev-3683	1701	23	direction	direction	NOUN
inlawrev-3683	1701	24	of	of	ADP
inlawrev-3683	1701	25	those	those	DET
inlawrev-3683	1701	26	vehicles	vehicle	NOUN
inlawrev-3683	1701	27	into	into	ADP
inlawrev-3683	1701	28	indiana	indiana	PROPN
inlawrev-3683	1701	29	,	,	PUNCT
inlawrev-3683	1701	30	was	be	AUX
inlawrev-3683	1701	31	not	not	PART
inlawrev-3683	1701	32	more	more	ADJ
inlawrev-3683	1701	33	than	than	ADP
inlawrev-3683	1701	34	minimal	minimal	ADJ
inlawrev-3683	1701	35	and	and	CCONJ
inlawrev-3683	1701	36	was	be	AUX
inlawrev-3683	1701	37	remote	remote	ADJ
inlawrev-3683	1701	38	and	and	CCONJ
inlawrev-3683	1701	39	incidental	incidental	ADJ
inlawrev-3683	1701	40	to	to	ADP
inlawrev-3683	1701	41	the	the	DET
inlawrev-3683	1701	42	lease	lease	NOUN
inlawrev-3683	1701	43	transaction	transaction	NOUN
inlawrev-3683	1701	44	as	as	ADP
inlawrev-3683	1701	45	a	a	DET
inlawrev-3683	1701	46	whole.^^	whole.^^	NOUN
inlawrev-3683	1701	47	"	"	PUNCT
inlawrev-3683	1701	48	*	*	PUNCT
inlawrev-3683	1701	49	next	next	ADV
inlawrev-3683	1701	50	,	,	PUNCT
inlawrev-3683	1701	51	the	the	DET
inlawrev-3683	1701	52	department	department	NOUN
inlawrev-3683	1701	53	contended	contend	VERB
inlawrev-3683	1701	54	that	that	SCONJ
inlawrev-3683	1701	55	enterprise	enterprise	NOUN
inlawrev-3683	1701	56	was	be	AUX
inlawrev-3683	1701	57	required	require	VERB
inlawrev-3683	1701	58	to	to	PART
inlawrev-3683	1701	59	include	include	VERB
inlawrev-3683	1701	60	all	all	DET
inlawrev-3683	1701	61	leased	lease	VERB
inlawrev-3683	1701	62	vehicles	vehicle	NOUN
inlawrev-3683	1701	63	,	,	PUNCT
inlawrev-3683	1701	64	located	locate	VERB
inlawrev-3683	1701	65	,	,	PUNCT
inlawrev-3683	1701	66	titled	title	VERB
inlawrev-3683	1701	67	,	,	PUNCT
inlawrev-3683	1701	68	and	and	CCONJ
inlawrev-3683	1701	69	registered	register	VERB
inlawrev-3683	1701	70	within	within	ADP
inlawrev-3683	1701	71	indiana	indiana	PROPN
inlawrev-3683	1701	72	in	in	ADP
inlawrev-3683	1701	73	the	the	DET
inlawrev-3683	1701	74	calculation	calculation	NOUN
inlawrev-3683	1701	75	for	for	ADP
inlawrev-3683	1701	76	determining	determine	VERB
inlawrev-3683	1701	77	556	556	NUM
inlawrev-3683	1701	78	.	.	PUNCT
inlawrev-3683	1702	1	i	i	PRON
inlawrev-3683	1702	2	d.	d.	PROPN
inlawrev-3683	1702	3	557	557	NUM
inlawrev-3683	1702	4	.	.	PUNCT
inlawrev-3683	1703	1	i	i	PRON
inlawrev-3683	1703	2	d.	d.	PROPN
inlawrev-3683	1703	3	at	at	ADP
inlawrev-3683	1703	4	1	1	NUM
inlawrev-3683	1703	5	290	290	NUM
inlawrev-3683	1703	6	.	.	PUNCT
inlawrev-3683	1704	1	if	if	SCONJ
inlawrev-3683	1704	2	the	the	DET
inlawrev-3683	1704	3	transaction	transaction	NOUN
inlawrev-3683	1704	4	is	be	AUX
inlawrev-3683	1704	5	too	too	ADV
inlawrev-3683	1704	6	remote	remote	ADJ
inlawrev-3683	1704	7	or	or	CCONJ
inlawrev-3683	1704	8	incidental	incidental	ADJ
inlawrev-3683	1704	9	to	to	ADP
inlawrev-3683	1704	10	the	the	DET
inlawrev-3683	1704	11	total	total	ADJ
inlawrev-3683	1704	12	transaction	transaction	NOUN
inlawrev-3683	1704	13	and	and	CCONJ
inlawrev-3683	1704	14	very	very	ADV
inlawrev-3683	1704	15	minimal	minimal	ADJ
inlawrev-3683	1704	16	,	,	PUNCT
inlawrev-3683	1704	17	then	then	ADV
inlawrev-3683	1704	18	the	the	DET
inlawrev-3683	1704	19	tax	tax	NOUN
inlawrev-3683	1704	20	situs	situs	PROPN
inlawrev-3683	1704	21	will	will	AUX
inlawrev-3683	1704	22	not	not	PART
inlawrev-3683	1704	23	be	be	AUX
inlawrev-3683	1704	24	found	find	VERB
inlawrev-3683	1704	25	to	to	PART
inlawrev-3683	1704	26	be	be	AUX
inlawrev-3683	1704	27	met	meet	VERB
inlawrev-3683	1704	28	.	.	PUNCT
inlawrev-3683	1705	1	see	see	VERB
inlawrev-3683	1705	2	first	first	ADJ
inlawrev-3683	1705	3	nat	nat	PROPN
inlawrev-3683	1705	4	'	'	PART
inlawrev-3683	1705	5	1	1	NUM
inlawrev-3683	1705	6	leasing	leasing	NOUN
inlawrev-3683	1705	7	&	&	CCONJ
inlawrev-3683	1705	8	fin	fin	PROPN
inlawrev-3683	1705	9	.	.	PUNCT
inlawrev-3683	1706	1	corp	corp	PROPN
inlawrev-3683	1706	2	.	.	PROPN
inlawrev-3683	1707	1	v.	v.	PROPN
inlawrev-3683	1707	2	ind	ind	PROPN
inlawrev-3683	1707	3	.	.	PUNCT
inlawrev-3683	1708	1	dep't	dep't	NOUN
inlawrev-3683	1708	2	of	of	ADP
inlawrev-3683	1708	3	state	state	NOUN
inlawrev-3683	1708	4	revenue	revenue	NOUN
inlawrev-3683	1708	5	,	,	PUNCT
inlawrev-3683	1708	6	598	598	NUM
inlawrev-3683	1708	7	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1708	8	640	640	NUM
inlawrev-3683	1708	9	.	.	PUNCT
inlawrev-3683	1708	10	558	558	NUM
inlawrev-3683	1708	11	.	.	PUNCT
inlawrev-3683	1709	1	i	i	PRON
inlawrev-3683	1709	2	d	d	PROPN
inlawrev-3683	1709	3	559	559	NUM
inlawrev-3683	1709	4	.	.	PUNCT
inlawrev-3683	1710	1	i	i	PRON
inlawrev-3683	1710	2	d	d	PROPN
inlawrev-3683	1710	3	560	560	NUM
inlawrev-3683	1710	4	.	.	PUNCT
inlawrev-3683	1711	1	i	i	PRON
inlawrev-3683	1711	2	d.	d.	PROPN
inlawrev-3683	1711	3	at	at	ADP
inlawrev-3683	1711	4	1291	1291	NUM
inlawrev-3683	1711	5	(	(	PUNCT
inlawrev-3683	1711	6	quoting	quote	VERB
inlawrev-3683	1711	7	ind	ind	PROPN
inlawrev-3683	1711	8	.	.	PUNCT
inlawrev-3683	1712	1	admin	admin	PROPN
inlawrev-3683	1712	2	.	.	PUNCT
inlawrev-3683	1713	1	code	code	PROPN
inlawrev-3683	1713	2	tit.45	tit.45	PROPN
inlawrev-3683	1713	3	,	,	PUNCT
inlawrev-3683	1713	4	r.	r.	PROPN
inlawrev-3683	1713	5	1	1	NUM
inlawrev-3683	1713	6	-	-	SYM
inlawrev-3683	1713	7	1	1	NUM
inlawrev-3683	1713	8	-	-	PUNCT
inlawrev-3683	1713	9	49(6	49(6	NUM
inlawrev-3683	1713	10	)	)	PUNCT
inlawrev-3683	1713	11	)	)	PUNCT
inlawrev-3683	1713	12	.	.	PUNCT
inlawrev-3683	1714	1	561	561	NUM
inlawrev-3683	1714	2	.	.	PUNCT
inlawrev-3683	1715	1	i	i	PRON
inlawrev-3683	1715	2	d	d	PROPN
inlawrev-3683	1715	3	562	562	NUM
inlawrev-3683	1715	4	.	.	PUNCT
inlawrev-3683	1716	1	i	i	PRON
inlawrev-3683	1716	2	d	d	PROPN
inlawrev-3683	1716	3	563	563	NUM
inlawrev-3683	1716	4	.	.	PUNCT
inlawrev-3683	1717	1	/^.	/^.	PUNCT
inlawrev-3683	1717	2	at	at	ADP
inlawrev-3683	1717	3	1292	1292	NUM
inlawrev-3683	1717	4	.	.	PUNCT
inlawrev-3683	1718	1	564	564	NUM
inlawrev-3683	1718	2	.	.	PUNCT
inlawrev-3683	1719	1	i	i	PRON
inlawrev-3683	1719	2	d	d	PROPN
inlawrev-3683	1719	3	2004	2004	NUM
inlawrev-3683	1719	4	]	]	PUNCT
inlawrev-3683	1719	5	taxation	taxation	NOUN
inlawrev-3683	1719	6	1401	1401	NUM
inlawrev-3683	1719	7	their	their	PRON
inlawrev-3683	1719	8	indiana	indiana	PROPN
inlawrev-3683	1719	9	adjusted	adjust	VERB
inlawrev-3683	1719	10	gross	gross	ADJ
inlawrev-3683	1719	11	income	income	NOUN
inlawrev-3683	1719	12	tax	tax	NOUN
inlawrev-3683	1719	13	and	and	CCONJ
inlawrev-3683	1719	14	supplemental	supplemental	ADJ
inlawrev-3683	1719	15	net	net	ADJ
inlawrev-3683	1719	16	income	income	NOUN
inlawrev-3683	1719	17	tax	tax	NOUN
inlawrev-3683	1719	18	pursuant	pursuant	NOUN
inlawrev-3683	1719	19	to	to	ADP
inlawrev-3683	1719	20	indiana	indiana	PROPN
inlawrev-3683	1719	21	code	code	PROPN
inlawrev-3683	1719	22	section	section	NOUN
inlawrev-3683	1719	23	6	6	NUM
inlawrev-3683	1719	24	-	-	SYM
inlawrev-3683	1719	25	3	3	NUM
inlawrev-3683	1719	26	-	-	PUNCT
inlawrev-3683	1719	27	2	2	NUM
inlawrev-3683	1719	28	-	-	PUNCT
inlawrev-3683	1719	29	2.^^^	2.^^^	NOUN
inlawrev-3683	1719	30	in	in	ADP
inlawrev-3683	1719	31	reviewing	review	VERB
inlawrev-3683	1719	32	the	the	DET
inlawrev-3683	1719	33	statutory	statutory	ADJ
inlawrev-3683	1719	34	construction	construction	NOUN
inlawrev-3683	1719	35	of	of	ADP
inlawrev-3683	1719	36	indiana	indiana	PROPN
inlawrev-3683	1719	37	code	code	PROPN
inlawrev-3683	1719	38	section	section	NOUN
inlawrev-3683	1719	39	6	6	NUM
inlawrev-3683	1719	40	-	-	SYM
inlawrev-3683	1719	41	3	3	NUM
inlawrev-3683	1719	42	-	-	PUNCT
inlawrev-3683	1719	43	2	2	NUM
inlawrev-3683	1719	44	-	-	NUM
inlawrev-3683	1719	45	2(c	2(c	NUM
inlawrev-3683	1719	46	)	)	PUNCT
inlawrev-3683	1719	47	,	,	PUNCT
inlawrev-3683	1719	48	the	the	DET
inlawrev-3683	1719	49	tax	tax	NOUN
inlawrev-3683	1719	50	court	court	NOUN
inlawrev-3683	1719	51	agreed	agree	VERB
inlawrev-3683	1719	52	with	with	ADP
inlawrev-3683	1719	53	enterprise	enterprise	NOUN
inlawrev-3683	1719	54	's	's	PART
inlawrev-3683	1719	55	contention	contention	NOUN
inlawrev-3683	1719	56	that	that	PRON
inlawrev-3683	1719	57	to	to	PART
inlawrev-3683	1719	58	be	be	AUX
inlawrev-3683	1719	59	taxed	tax	VERB
inlawrev-3683	1719	60	under	under	ADP
inlawrev-3683	1719	61	this	this	DET
inlawrev-3683	1719	62	section	section	NOUN
inlawrev-3683	1719	63	,	,	PUNCT
inlawrev-3683	1719	64	the	the	DET
inlawrev-3683	1719	65	taxpayer	taxpayer	NOUN
inlawrev-3683	1719	66	must	must	AUX
inlawrev-3683	1719	67	first	first	ADV
inlawrev-3683	1719	68	own	own	VERB
inlawrev-3683	1719	69	or	or	CCONJ
inlawrev-3683	1719	70	rent	rent	VERB
inlawrev-3683	1719	71	the	the	DET
inlawrev-3683	1719	72	property	property	NOUN
inlawrev-3683	1719	73	at	at	ADP
inlawrev-3683	1719	74	issue	issue	NOUN
inlawrev-3683	1719	75	,	,	PUNCT
inlawrev-3683	1719	76	and	and	CCONJ
inlawrev-3683	1719	77	second	second	ADV
inlawrev-3683	1719	78	,	,	PUNCT
inlawrev-3683	1719	79	the	the	DET
inlawrev-3683	1719	80	property	property	NOUN
inlawrev-3683	1719	81	at	at	ADP
inlawrev-3683	1719	82	issue	issue	NOUN
inlawrev-3683	1719	83	must	must	AUX
inlawrev-3683	1719	84	be	be	AUX
inlawrev-3683	1719	85	used	use	VERB
inlawrev-3683	1719	86	by	by	ADP
inlawrev-3683	1719	87	the	the	DET
inlawrev-3683	1719	88	taxpayer	taxpayer	NOUN
inlawrev-3683	1719	89	in	in	ADP
inlawrev-3683	1719	90	indiana	indiana	PROPN
inlawrev-3683	1719	91	during	during	ADP
inlawrev-3683	1719	92	the	the	DET
inlawrev-3683	1719	93	year	year	NOUN
inlawrev-3683	1719	94	in	in	ADP
inlawrev-3683	1719	95	question.^^^	question.^^^	PRON
inlawrev-3683	1719	96	the	the	DET
inlawrev-3683	1719	97	tax	tax	NOUN
inlawrev-3683	1719	98	court	court	NOUN
inlawrev-3683	1719	99	determined	determine	VERB
inlawrev-3683	1719	100	that	that	PRON
inlawrev-3683	1719	101	had	have	VERB
inlawrev-3683	1719	102	the	the	DET
inlawrev-3683	1719	103	legislature	legislature	NOUN
inlawrev-3683	1719	104	intended	intend	VERB
inlawrev-3683	1719	105	this	this	DET
inlawrev-3683	1719	106	section	section	NOUN
inlawrev-3683	1719	107	to	to	PART
inlawrev-3683	1719	108	be	be	AUX
inlawrev-3683	1719	109	read	read	VERB
inlawrev-3683	1719	110	as	as	SCONJ
inlawrev-3683	1719	111	the	the	DET
inlawrev-3683	1719	112	department	department	NOUN
inlawrev-3683	1719	113	argued	argue	VERB
inlawrev-3683	1719	114	,	,	PUNCT
inlawrev-3683	1719	115	that	that	SCONJ
inlawrev-3683	1719	116	two	two	NUM
inlawrev-3683	1719	117	alternative	alternative	ADJ
inlawrev-3683	1719	118	requirements	requirement	NOUN
inlawrev-3683	1719	119	would	would	AUX
inlawrev-3683	1719	120	have	have	AUX
inlawrev-3683	1719	121	been	be	AUX
inlawrev-3683	1719	122	worded	word	VERB
inlawrev-3683	1719	123	as	as	ADP
inlawrev-3683	1719	124	"	"	PUNCT
inlawrev-3683	1719	125	that	that	PRON
inlawrev-3683	1719	126	property	property	NOUN
inlawrev-3683	1719	127	is	be	AUX
inlawrev-3683	1719	128	either	either	CCONJ
inlawrev-3683	1719	129	owned	own	VERB
inlawrev-3683	1719	130	or	or	CCONJ
inlawrev-3683	1719	131	rented	rent	VERB
inlawrev-3683	1719	132	and	and	CCONJ
inlawrev-3683	1719	133	used	use	VERB
inlawrev-3683	1719	134	"	"	PUNCT
inlawrev-3683	1719	135	not	not	PART
inlawrev-3683	1719	136	"	"	PUNCT
inlawrev-3683	1719	137	owned	own	VERB
inlawrev-3683	1719	138	and	and	CCONJ
inlawrev-3683	1719	139	rented	rent	VERB
inlawrev-3683	1719	140	or	or	CCONJ
inlawrev-3683	1719	141	used	use	VERB
inlawrev-3683	1719	142	.	.	PUNCT
inlawrev-3683	1720	1	"^^^	"^^^	PUNCT
inlawrev-3683	1721	1	therefore	therefore	ADV
inlawrev-3683	1721	2	,	,	PUNCT
inlawrev-3683	1721	3	the	the	DET
inlawrev-3683	1721	4	tax	tax	NOUN
inlawrev-3683	1721	5	court	court	NOUN
inlawrev-3683	1721	6	granted	grant	VERB
inlawrev-3683	1721	7	enterprises	enterprise	NOUN
inlawrev-3683	1721	8	'	'	PART
inlawrev-3683	1721	9	motion	motion	NOUN
inlawrev-3683	1721	10	for	for	ADP
inlawrev-3683	1721	11	summary	summary	NOUN
inlawrev-3683	1721	12	judgment	judgment	NOUN
inlawrev-3683	1721	13	2	2	NUM
inlawrev-3683	1721	14	.	.	X
inlawrev-3683	1721	15	u	u	NOUN
inlawrev-3683	1721	16	-	-	NOUN
inlawrev-3683	1721	17	haulco	haulco	NOUN
inlawrev-3683	1721	18	.	.	PUNCT
inlawrev-3683	1722	1	ofindiana	ofindiana	PROPN
inlawrev-3683	1722	2	,	,	PUNCT
inlawrev-3683	1722	3	inc	inc	PROPN
inlawrev-3683	1722	4	.	.	PROPN
inlawrev-3683	1723	1	v.	v.	PROPN
inlawrev-3683	1723	2	indiana	indiana	PROPN
inlawrev-3683	1723	3	department	department	PROPN
inlawrev-3683	1723	4	ofstate	ofstate	PROPN
inlawrev-3683	1723	5	revenue	revenue	NOUN
inlawrev-3683	1723	6	.	.	PUNCT
inlawrev-3683	1724	1	^^^	^^^	ADJ
inlawrev-3683	1724	2	—	—	PUNCT
inlawrev-3683	1724	3	u	u	NOUN
inlawrev-3683	1724	4	-	-	NOUN
inlawrev-3683	1724	5	haul	haul	NOUN
inlawrev-3683	1724	6	is	be	AUX
inlawrev-3683	1724	7	a	a	DET
inlawrev-3683	1724	8	part	part	NOUN
inlawrev-3683	1724	9	of	of	ADP
inlawrev-3683	1724	10	the	the	DET
inlawrev-3683	1724	11	u	u	ADJ
inlawrev-3683	1724	12	-	-	ADJ
inlawrev-3683	1724	13	haul	haul	ADJ
inlawrev-3683	1724	14	rental	rental	ADJ
inlawrev-3683	1724	15	system	system	NOUN
inlawrev-3683	1724	16	conducting	conduct	VERB
inlawrev-3683	1724	17	a	a	DET
inlawrev-3683	1724	18	moving	move	VERB
inlawrev-3683	1724	19	equipment	equipment	NOUN
inlawrev-3683	1724	20	rental	rental	NOUN
inlawrev-3683	1724	21	business	business	NOUN
inlawrev-3683	1724	22	in	in	ADP
inlawrev-3683	1724	23	indiana	indiana	PROPN
inlawrev-3683	1724	24	.	.	PUNCT
inlawrev-3683	1725	1	the	the	DET
inlawrev-3683	1725	2	u	u	ADJ
inlawrev-3683	1725	3	-	-	ADJ
inlawrev-3683	1725	4	haul	haul	ADJ
inlawrev-3683	1725	5	rental	rental	ADJ
inlawrev-3683	1725	6	system	system	NOUN
inlawrev-3683	1725	7	is	be	AUX
inlawrev-3683	1725	8	comprised	comprise	VERB
inlawrev-3683	1725	9	of	of	ADP
inlawrev-3683	1725	10	four	four	NUM
inlawrev-3683	1725	11	groups	group	NOUN
inlawrev-3683	1725	12	ofcompanies	ofcompanie	NOUN
inlawrev-3683	1725	13	including	include	VERB
inlawrev-3683	1725	14	fleet	fleet	NOUN
inlawrev-3683	1725	15	owners	owner	NOUN
inlawrev-3683	1725	16	,	,	PUNCT
inlawrev-3683	1725	17	rental	rental	ADJ
inlawrev-3683	1725	18	companies	company	NOUN
inlawrev-3683	1725	19	,	,	PUNCT
inlawrev-3683	1725	20	rental	rental	ADJ
inlawrev-3683	1725	21	dealers	dealer	NOUN
inlawrev-3683	1725	22	,	,	PUNCT
inlawrev-3683	1725	23	and	and	CCONJ
inlawrev-3683	1725	24	u	u	NOUN
inlawrev-3683	1725	25	-	-	NOUN
inlawrev-3683	1725	26	haul	haul	NOUN
inlawrev-3683	1725	27	international.^^^	international.^^^	VERB
inlawrev-3683	1725	28	the	the	DET
inlawrev-3683	1725	29	petitioners	petitioner	NOUN
inlawrev-3683	1725	30	in	in	ADP
inlawrev-3683	1725	31	this	this	DET
inlawrev-3683	1725	32	case	case	NOUN
inlawrev-3683	1725	33	were	be	AUX
inlawrev-3683	1725	34	u	u	ADJ
inlawrev-3683	1725	35	-	-	NOUN
inlawrev-3683	1725	36	haul	haul	PROPN
inlawrev-3683	1725	37	co.	co.	PROPN
inlawrev-3683	1725	38	of	of	ADP
inlawrev-3683	1725	39	indiana	indiana	PROPN
inlawrev-3683	1725	40	and	and	CCONJ
inlawrev-3683	1725	41	a	a	DET
inlawrev-3683	1725	42	rental	rental	ADJ
inlawrev-3683	1725	43	dealer	dealer	NOUN
inlawrev-3683	1725	44	in	in	ADP
inlawrev-3683	1725	45	the	the	DET
inlawrev-3683	1725	46	u	u	ADJ
inlawrev-3683	1725	47	-	-	ADJ
inlawrev-3683	1725	48	haul	haul	ADJ
inlawrev-3683	1725	49	rental	rental	ADJ
inlawrev-3683	1725	50	system	system	NOUN
inlawrev-3683	1725	51	.	.	PUNCT
inlawrev-3683	1726	1	rental	rental	ADJ
inlawrev-3683	1726	2	dealers	dealer	NOUN
inlawrev-3683	1726	3	were	be	AUX
inlawrev-3683	1726	4	the	the	DET
inlawrev-3683	1726	5	link	link	NOUN
inlawrev-3683	1726	6	between	between	ADP
inlawrev-3683	1726	7	the	the	DET
inlawrev-3683	1726	8	u	u	ADJ
inlawrev-3683	1726	9	-	-	ADJ
inlawrev-3683	1726	10	haul	haul	ADJ
inlawrev-3683	1726	11	rental	rental	ADJ
inlawrev-3683	1726	12	system	system	NOUN
inlawrev-3683	1726	13	and	and	CCONJ
inlawrev-3683	1726	14	the	the	DET
inlawrev-3683	1726	15	end	end	NOUN
inlawrev-3683	1726	16	customer	customer	NOUN
inlawrev-3683	1726	17	.	.	PUNCT
inlawrev-3683	1727	1	the	the	DET
inlawrev-3683	1727	2	rental	rental	ADJ
inlawrev-3683	1727	3	dealers	dealer	NOUN
inlawrev-3683	1727	4	were	be	AUX
inlawrev-3683	1727	5	responsible	responsible	ADJ
inlawrev-3683	1727	6	for	for	ADP
inlawrev-3683	1727	7	displaying	display	VERB
inlawrev-3683	1727	8	and	and	CCONJ
inlawrev-3683	1727	9	renting	rent	VERB
inlawrev-3683	1727	10	the	the	DET
inlawrev-3683	1727	11	equipment	equipment	NOUN
inlawrev-3683	1727	12	and	and	CCONJ
inlawrev-3683	1727	13	ultimately	ultimately	ADV
inlawrev-3683	1727	14	collecting	collect	VERB
inlawrev-3683	1727	15	the	the	DET
inlawrev-3683	1727	16	payments	payment	NOUN
inlawrev-3683	1727	17	from	from	ADP
inlawrev-3683	1727	18	the	the	DET
inlawrev-3683	1727	19	consumer	consumer	NOUN
inlawrev-3683	1727	20	.	.	PUNCT
inlawrev-3683	1728	1	however	however	ADV
inlawrev-3683	1728	2	,	,	PUNCT
inlawrev-3683	1728	3	pursuant	pursuant	ADJ
inlawrev-3683	1728	4	to	to	ADP
inlawrev-3683	1728	5	contracts	contract	NOUN
inlawrev-3683	1728	6	with	with	ADP
inlawrev-3683	1728	7	the	the	DET
inlawrev-3683	1728	8	u	u	ADJ
inlawrev-3683	1728	9	-	-	ADJ
inlawrev-3683	1728	10	haul	haul	ADJ
inlawrev-3683	1728	11	rental	rental	ADJ
inlawrev-3683	1728	12	companies	company	NOUN
inlawrev-3683	1728	13	,	,	PUNCT
inlawrev-3683	1728	14	rental	rental	ADJ
inlawrev-3683	1728	15	dealers	dealer	NOUN
inlawrev-3683	1728	16	were	be	AUX
inlawrev-3683	1728	17	apportioned	apportion	VERB
inlawrev-3683	1728	18	a	a	DET
inlawrev-3683	1728	19	standard	standard	ADJ
inlawrev-3683	1728	20	percentage	percentage	NOUN
inlawrev-3683	1728	21	of	of	ADP
inlawrev-3683	1728	22	that	that	DET
inlawrev-3683	1728	23	gross	gross	ADJ
inlawrev-3683	1728	24	income	income	NOUN
inlawrev-3683	1728	25	collected	collect	VERB
inlawrev-3683	1728	26	from	from	ADP
inlawrev-3683	1728	27	customers	customer	NOUN
inlawrev-3683	1728	28	and	and	CCONJ
inlawrev-3683	1728	29	were	be	AUX
inlawrev-3683	1728	30	at	at	ADV
inlawrev-3683	1728	31	all	all	DET
inlawrev-3683	1728	32	times	time	NOUN
inlawrev-3683	1728	33	required	require	VERB
inlawrev-3683	1728	34	to	to	PART
inlawrev-3683	1728	35	remit	remit	VERB
inlawrev-3683	1728	36	the	the	DET
inlawrev-3683	1728	37	entire	entire	ADJ
inlawrev-3683	1728	38	amount	amount	NOUN
inlawrev-3683	1728	39	collected	collect	VERB
inlawrev-3683	1728	40	to	to	ADP
inlawrev-3683	1728	41	u	u	NOUN
inlawrev-3683	1728	42	-	-	NOUN
inlawrev-3683	1728	43	haul	haul	ADJ
inlawrev-3683	1728	44	international	international	ADJ
inlawrev-3683	1728	45	.	.	PUNCT
inlawrev-3683	1729	1	by	by	ADP
inlawrev-3683	1729	2	1996	1996	NUM
inlawrev-3683	1729	3	,	,	PUNCT
inlawrev-3683	1729	4	the	the	DET
inlawrev-3683	1729	5	department	department	NOUN
inlawrev-3683	1729	6	had	have	AUX
inlawrev-3683	1729	7	audited	audit	VERB
inlawrev-3683	1729	8	u	u	NOUN
inlawrev-3683	1729	9	-	-	NOUN
inlawrev-3683	1729	10	haul	haul	NOUN
inlawrev-3683	1729	11	on	on	ADP
inlawrev-3683	1729	12	two	two	NUM
inlawrev-3683	1729	13	separate	separate	ADJ
inlawrev-3683	1729	14	occasions	occasion	NOUN
inlawrev-3683	1729	15	and	and	CCONJ
inlawrev-3683	1729	16	issued	issue	VERB
inlawrev-3683	1729	17	proposed	propose	VERB
inlawrev-3683	1729	18	assessments	assessment	NOUN
inlawrev-3683	1729	19	against	against	ADP
inlawrev-3683	1729	20	u	u	NOUN
inlawrev-3683	1729	21	-	-	NOUN
inlawrev-3683	1729	22	haul	haul	NOUN
inlawrev-3683	1729	23	for	for	ADP
inlawrev-3683	1729	24	the	the	DET
inlawrev-3683	1729	25	tax	tax	NOUN
inlawrev-3683	1729	26	years	year	NOUN
inlawrev-3683	1729	27	1	1	NUM
inlawrev-3683	1729	28	988	988	NUM
inlawrev-3683	1729	29	and	and	CCONJ
inlawrev-3683	1729	30	1989	1989	NUM
inlawrev-3683	1729	31	,	,	PUNCT
inlawrev-3683	1729	32	and	and	CCONJ
inlawrev-3683	1729	33	1993	1993	NUM
inlawrev-3683	1729	34	through	through	ADP
inlawrev-3683	1729	35	1995	1995	NUM
inlawrev-3683	1729	36	(	(	PUNCT
inlawrev-3683	1729	37	the	the	DET
inlawrev-3683	1729	38	"	"	PUNCT
inlawrev-3683	1729	39	years	year	NOUN
inlawrev-3683	1729	40	at	at	ADP
inlawrev-3683	1729	41	issue	issue	NOUN
inlawrev-3683	1729	42	"	"	PUNCT
inlawrev-3683	1729	43	)	)	PUNCT
inlawrev-3683	1729	44	for	for	ADP
inlawrev-3683	1729	45	gross	gross	ADJ
inlawrev-3683	1729	46	income	income	NOUN
inlawrev-3683	1729	47	tax	tax	NOUN
inlawrev-3683	1729	48	,	,	PUNCT
inlawrev-3683	1729	49	interest	interest	NOUN
inlawrev-3683	1729	50	,	,	PUNCT
inlawrev-3683	1729	51	and	and	CCONJ
inlawrev-3683	1729	52	a	a	DET
inlawrev-3683	1729	53	penalty	penalty	NOUN
inlawrev-3683	1729	54	with	with	ADP
inlawrev-3683	1729	55	respect	respect	NOUN
inlawrev-3683	1729	56	to	to	ADP
inlawrev-3683	1729	57	100	100	NUM
inlawrev-3683	1729	58	%	%	NOUN
inlawrev-3683	1729	59	of	of	ADP
inlawrev-3683	1729	60	the	the	DET
inlawrev-3683	1729	61	rental	rental	ADJ
inlawrev-3683	1729	62	income	income	NOUN
inlawrev-3683	1729	63	collected	collect	VERB
inlawrev-3683	1729	64	by	by	ADP
inlawrev-3683	1729	65	u	u	NOUN
inlawrev-3683	1729	66	-	-	NOUN
inlawrev-3683	1729	67	haul	haul	NOUN
inlawrev-3683	1729	68	for	for	ADP
inlawrev-3683	1729	69	the	the	DET
inlawrev-3683	1729	70	years	year	NOUN
inlawrev-3683	1729	71	at	at	ADP
inlawrev-3683	1729	72	issue.^^	issue.^^	NOUN
inlawrev-3683	1729	73	°	°	NOUN
inlawrev-3683	1729	74	in	in	ADP
inlawrev-3683	1729	75	both	both	DET
inlawrev-3683	1729	76	instances	instance	NOUN
inlawrev-3683	1729	77	,	,	PUNCT
inlawrev-3683	1729	78	u	u	NOUN
inlawrev-3683	1729	79	-	-	NOUN
inlawrev-3683	1729	80	haul	haul	NOUN
inlawrev-3683	1729	81	protested	protest	VERB
inlawrev-3683	1729	82	the	the	DET
inlawrev-3683	1729	83	assessments	assessment	NOUN
inlawrev-3683	1729	84	,	,	PUNCT
inlawrev-3683	1729	85	and	and	CCONJ
inlawrev-3683	1729	86	in	in	ADP
inlawrev-3683	1729	87	both	both	DET
inlawrev-3683	1729	88	instances	instance	NOUN
inlawrev-3683	1729	89	,	,	PUNCT
inlawrev-3683	1729	90	the	the	DET
inlawrev-3683	1729	91	department	department	NOUN
inlawrev-3683	1729	92	denied	deny	VERB
inlawrev-3683	1729	93	those	those	DET
inlawrev-3683	1729	94	protests	protest	NOUN
inlawrev-3683	1729	95	but	but	CCONJ
inlawrev-3683	1729	96	waived	waive	VERB
inlawrev-3683	1729	97	the	the	DET
inlawrev-3683	1729	98	penalties	penalty	NOUN
inlawrev-3683	1729	99	.	.	PUNCT
inlawrev-3683	1730	1	after	after	ADP
inlawrev-3683	1730	2	having	having	AUX
inlawrev-3683	1730	3	been	be	AUX
inlawrev-3683	1730	4	denied	deny	VERB
inlawrev-3683	1730	5	a	a	DET
inlawrev-3683	1730	6	refund	refund	NOUN
inlawrev-3683	1730	7	claim	claim	NOUN
inlawrev-3683	1730	8	,	,	PUNCT
inlawrev-3683	1730	9	u	u	NOUN
inlawrev-3683	1730	10	-	-	NOUN
inlawrev-3683	1730	11	haul	haul	NOUN
inlawrev-3683	1730	12	initiated	initiate	VERB
inlawrev-3683	1730	13	an	an	DET
inlawrev-3683	1730	14	original	original	ADJ
inlawrev-3683	1730	15	tax	tax	NOUN
inlawrev-3683	1730	16	appeal	appeal	NOUN
inlawrev-3683	1730	17	on	on	ADP
inlawrev-3683	1730	18	january	january	PROPN
inlawrev-3683	1730	19	6	6	NUM
inlawrev-3683	1730	20	,	,	PUNCT
inlawrev-3683	1730	21	1998.^^	1998.^^	NUM
inlawrev-3683	1730	22	'	'	PART
inlawrev-3683	1730	23	u	u	NOUN
inlawrev-3683	1730	24	-	-	NOUN
inlawrev-3683	1730	25	haul	haul	NOUN
inlawrev-3683	1730	26	contended	contend	VERB
inlawrev-3683	1730	27	that	that	SCONJ
inlawrev-3683	1730	28	although	although	SCONJ
inlawrev-3683	1730	29	u	u	NOUN
inlawrev-3683	1730	30	-	-	NOUN
inlawrev-3683	1730	31	haul	haul	NOUN
inlawrev-3683	1730	32	was	be	AUX
inlawrev-3683	1730	33	acting	act	VERB
inlawrev-3683	1730	34	as	as	ADP
inlawrev-3683	1730	35	an	an	DET
inlawrev-3683	1730	36	agent	agent	NOUN
inlawrev-3683	1730	37	on	on	ADP
inlawrev-3683	1730	38	behalfofu	behalfofu	NOUN
inlawrev-3683	1730	39	-	-	PUNCT
inlawrev-3683	1730	40	haul	haul	NOUN
inlawrev-3683	1730	41	international	international	ADJ
inlawrev-3683	1730	42	,	,	PUNCT
inlawrev-3683	1730	43	u	u	NOUN
inlawrev-3683	1730	44	-	-	NOUN
inlawrev-3683	1730	45	haul	haul	NOUN
inlawrev-3683	1730	46	was	be	AUX
inlawrev-3683	1730	47	not	not	PART
inlawrev-3683	1730	48	entitled	entitle	VERB
inlawrev-3683	1730	49	to	to	ADP
inlawrev-3683	1730	50	100	100	NUM
inlawrev-3683	1730	51	%	%	NOUN
inlawrev-3683	1730	52	ofthe	ofthe	ADJ
inlawrev-3683	1730	53	gross	gross	ADJ
inlawrev-3683	1730	54	income	income	NOUN
inlawrev-3683	1730	55	collected	collect	VERB
inlawrev-3683	1730	56	in	in	ADP
inlawrev-3683	1730	57	that	that	DET
inlawrev-3683	1730	58	capacity	capacity	NOUN
inlawrev-3683	1730	59	,	,	PUNCT
inlawrev-3683	1730	60	and	and	CCONJ
inlawrev-3683	1730	61	therefore	therefore	ADV
inlawrev-3683	1730	62	,	,	PUNCT
inlawrev-3683	1730	63	u	u	NOUN
inlawrev-3683	1730	64	-	-	NOUN
inlawrev-3683	1730	65	haul	haul	NOUN
inlawrev-3683	1730	66	was	be	AUX
inlawrev-3683	1730	67	only	only	ADV
inlawrev-3683	1730	68	liable	liable	ADJ
inlawrev-3683	1730	69	for	for	ADP
inlawrev-3683	1730	70	the	the	DET
inlawrev-3683	1730	71	gross	gross	ADJ
inlawrev-3683	1730	72	income	income	NOUN
inlawrev-3683	1730	73	tax	tax	NOUN
inlawrev-3683	1730	74	to	to	ADP
inlawrev-3683	1730	75	the	the	DET
inlawrev-3683	1730	76	extent	extent	NOUN
inlawrev-3683	1730	77	that	that	SCONJ
inlawrev-3683	1730	78	u	u	NOUN
inlawrev-3683	1730	79	-	-	NOUN
inlawrev-3683	1730	80	haul	haul	NOUN
inlawrev-3683	1730	81	was	be	AUX
inlawrev-3683	1730	82	paid	pay	VERB
inlawrev-3683	1730	83	their	their	PRON
inlawrev-3683	1730	84	standard	standard	ADJ
inlawrev-3683	1730	85	contract	contract	NOUN
inlawrev-3683	1730	86	565	565	NUM
inlawrev-3683	1730	87	.	.	PUNCT
inlawrev-3683	1731	1	i	i	PRON
inlawrev-3683	1731	2	d.	d.	PROPN
inlawrev-3683	1731	3	at	at	ADP
inlawrev-3683	1731	4	1293	1293	NUM
inlawrev-3683	1731	5	.	.	PUNCT
inlawrev-3683	1732	1	566	566	NUM
inlawrev-3683	1732	2	.	.	PUNCT
inlawrev-3683	1733	1	i	i	PRON
inlawrev-3683	1733	2	d.	d.	PROPN
inlawrev-3683	1733	3	indiana	indiana	PROPN
inlawrev-3683	1733	4	code	code	PROPN
inlawrev-3683	1733	5	section	section	NOUN
inlawrev-3683	1733	6	6	6	NUM
inlawrev-3683	1733	7	-	-	SYM
inlawrev-3683	1733	8	3	3	NUM
inlawrev-3683	1733	9	-	-	PUNCT
inlawrev-3683	1733	10	2	2	NUM
inlawrev-3683	1733	11	-	-	PUNCT
inlawrev-3683	1733	12	2-(c	2-(c	NUM
inlawrev-3683	1733	13	)	)	PUNCT
inlawrev-3683	1733	14	provides	provide	VERB
inlawrev-3683	1733	15	in	in	ADP
inlawrev-3683	1733	16	pertinent	pertinent	ADJ
inlawrev-3683	1733	17	part	part	NOUN
inlawrev-3683	1733	18	that	that	SCONJ
inlawrev-3683	1733	19	"	"	PUNCT
inlawrev-3683	1733	20	the	the	DET
inlawrev-3683	1733	21	property	property	NOUN
inlawrev-3683	1733	22	factor	factor	NOUN
inlawrev-3683	1733	23	is	be	AUX
inlawrev-3683	1733	24	a	a	DET
inlawrev-3683	1733	25	fraction	fraction	NOUN
inlawrev-3683	1733	26	,	,	PUNCT
inlawrev-3683	1733	27	the	the	DET
inlawrev-3683	1733	28	numerator	numerator	NOUN
inlawrev-3683	1733	29	of	of	ADP
inlawrev-3683	1733	30	which	which	PRON
inlawrev-3683	1733	31	is	be	AUX
inlawrev-3683	1733	32	the	the	DET
inlawrev-3683	1733	33	average	average	ADJ
inlawrev-3683	1733	34	value	value	NOUN
inlawrev-3683	1733	35	of	of	ADP
inlawrev-3683	1733	36	the	the	DET
inlawrev-3683	1733	37	taxpayer	taxpayer	NOUN
inlawrev-3683	1733	38	's	's	PART
inlawrev-3683	1733	39	real	real	ADJ
inlawrev-3683	1733	40	and	and	CCONJ
inlawrev-3683	1733	41	tangible	tangible	ADJ
inlawrev-3683	1733	42	personal	personal	ADJ
inlawrev-3683	1733	43	property	property	NOUN
inlawrev-3683	1733	44	owned	own	VERB
inlawrev-3683	1733	45	or	or	CCONJ
inlawrev-3683	1733	46	rented	rent	VERB
inlawrev-3683	1733	47	and	and	CCONJ
inlawrev-3683	1733	48	used	use	VERB
inlawrev-3683	1733	49	in	in	ADP
inlawrev-3683	1733	50	this	this	DET
inlawrev-3683	1733	51	state	state	NOUN
inlawrev-3683	1733	52	during	during	ADP
inlawrev-3683	1733	53	the	the	DET
inlawrev-3683	1733	54	taxable	taxable	ADJ
inlawrev-3683	1733	55	year	year	NOUN
inlawrev-3683	1733	56	and	and	CCONJ
inlawrev-3683	1733	57	the	the	DET
inlawrev-3683	1733	58	denominator	denominator	NOUN
inlawrev-3683	1733	59	ofwhich	ofwhich	PRON
inlawrev-3683	1733	60	is	be	AUX
inlawrev-3683	1733	61	the	the	DET
inlawrev-3683	1733	62	average	average	ADJ
inlawrev-3683	1733	63	value	value	NOUN
inlawrev-3683	1733	64	of	of	ADP
inlawrev-3683	1733	65	all	all	DET
inlawrev-3683	1733	66	the	the	DET
inlawrev-3683	1733	67	taxpayer	taxpayer	NOUN
inlawrev-3683	1733	68	's	's	PART
inlawrev-3683	1733	69	real	real	ADJ
inlawrev-3683	1733	70	and	and	CCONJ
inlawrev-3683	1733	71	tangible	tangible	ADJ
inlawrev-3683	1733	72	personal	personal	ADJ
inlawrev-3683	1733	73	property	property	NOUN
inlawrev-3683	1733	74	owned	own	VERB
inlawrev-3683	1733	75	or	or	CCONJ
inlawrev-3683	1733	76	rented	rent	VERB
inlawrev-3683	1733	77	and	and	CCONJ
inlawrev-3683	1733	78	used	use	VERB
inlawrev-3683	1733	79	during	during	ADP
inlawrev-3683	1733	80	the	the	DET
inlawrev-3683	1733	81	taxable	taxable	ADJ
inlawrev-3683	1733	82	year	year	NOUN
inlawrev-3683	1733	83	.	.	PUNCT
inlawrev-3683	1733	84	.	.	PUNCT
inlawrev-3683	1733	85	.	.	PUNCT
inlawrev-3683	1733	86	.	.	PUNCT
inlawrev-3683	1733	87	"	"	PUNCT
inlawrev-3683	1734	1	567	567	NUM
inlawrev-3683	1734	2	.	.	PUNCT
inlawrev-3683	1735	1	i	i	PROPN
inlawrev-3683	1735	2	d	d	PROPN
inlawrev-3683	1735	3	568	568	NUM
inlawrev-3683	1735	4	.	.	PUNCT
inlawrev-3683	1736	1	784	784	NUM
inlawrev-3683	1736	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1736	3	1078	1078	NUM
inlawrev-3683	1736	4	(	(	PUNCT
inlawrev-3683	1736	5	ind	ind	NOUN
inlawrev-3683	1736	6	.	.	PUNCT
inlawrev-3683	1737	1	tax	tax	PROPN
inlawrev-3683	1737	2	ct	ct	PROPN
inlawrev-3683	1737	3	.	.	PROPN
inlawrev-3683	1737	4	2002	2002	NUM
inlawrev-3683	1737	5	)	)	PUNCT
inlawrev-3683	1737	6	.	.	PUNCT
inlawrev-3683	1738	1	569	569	X
inlawrev-3683	1738	2	.	.	PUNCT
inlawrev-3683	1739	1	i	i	PRON
inlawrev-3683	1739	2	d	d	PROPN
inlawrev-3683	1739	3	at	at	ADP
inlawrev-3683	1739	4	1079	1079	NUM
inlawrev-3683	1739	5	-	-	SYM
inlawrev-3683	1739	6	80	80	NUM
inlawrev-3683	1739	7	.	.	PUNCT
inlawrev-3683	1740	1	570	570	NUM
inlawrev-3683	1740	2	.	.	PUNCT
inlawrev-3683	1741	1	i	i	PRON
inlawrev-3683	1741	2	d	d	PROPN
inlawrev-3683	1741	3	at	at	ADP
inlawrev-3683	1741	4	1080	1080	NUM
inlawrev-3683	1741	5	-	-	SYM
inlawrev-3683	1741	6	81	81	NUM
inlawrev-3683	1741	7	.	.	PUNCT
inlawrev-3683	1741	8	571	571	NUM
inlawrev-3683	1741	9	.	.	PUNCT
inlawrev-3683	1742	1	mat	mat	PROPN
inlawrev-3683	1742	2	1081	1081	NUM
inlawrev-3683	1742	3	.	.	PUNCT
inlawrev-3683	1743	1	1402	1402	NUM
inlawrev-3683	1743	2	indiana	indiana	PROPN
inlawrev-3683	1743	3	law	law	PROPN
inlawrev-3683	1743	4	review	review	NOUN
inlawrev-3683	1744	1	[	[	X
inlawrev-3683	1744	2	vol	vol	NOUN
inlawrev-3683	1744	3	.	.	PUNCT
inlawrev-3683	1745	1	37:1343	37:1343	PROPN
inlawrev-3683	1745	2	apportionment	apportionment	ADJ
inlawrev-3683	1745	3	therefrom	therefrom	NOUN
inlawrev-3683	1745	4	.	.	PUNCT
inlawrev-3683	1746	1	the	the	DET
inlawrev-3683	1746	2	tax	tax	NOUN
inlawrev-3683	1746	3	court	court	NOUN
inlawrev-3683	1746	4	agreed	agree	VERB
inlawrev-3683	1746	5	and	and	CCONJ
inlawrev-3683	1746	6	granted	grant	VERB
inlawrev-3683	1746	7	u	u	NOUN
inlawrev-3683	1746	8	-	-	ADJ
inlawrev-3683	1746	9	haufs	haufs	ADJ
inlawrev-3683	1746	10	motion	motion	NOUN
inlawrev-3683	1746	11	for	for	ADP
inlawrev-3683	1746	12	summary	summary	NOUN
inlawrev-3683	1746	13	judgment.^^^	judgment.^^^	PROPN
inlawrev-3683	1746	14	the	the	DET
inlawrev-3683	1746	15	tax	tax	NOUN
inlawrev-3683	1746	16	court	court	NOUN
inlawrev-3683	1746	17	cited	cite	VERB
inlawrev-3683	1746	18	numerous	numerous	ADJ
inlawrev-3683	1746	19	sources	source	NOUN
inlawrev-3683	1746	20	in	in	ADP
inlawrev-3683	1746	21	support	support	NOUN
inlawrev-3683	1746	22	of	of	ADP
inlawrev-3683	1746	23	the	the	DET
inlawrev-3683	1746	24	granting	granting	NOUN
inlawrev-3683	1746	25	of	of	ADP
inlawrev-3683	1746	26	u	u	NOUN
inlawrev-3683	1746	27	-	-	NOUN
inlawrev-3683	1746	28	haul	haul	NOUN
inlawrev-3683	1746	29	's	's	PART
inlawrev-3683	1746	30	motion	motion	NOUN
inlawrev-3683	1746	31	for	for	ADP
inlawrev-3683	1746	32	summary	summary	NOUN
inlawrev-3683	1746	33	judgment	judgment	NOUN
inlawrev-3683	1746	34	.	.	PUNCT
inlawrev-3683	1747	1	first	first	ADV
inlawrev-3683	1747	2	,	,	PUNCT
inlawrev-3683	1747	3	the	the	DET
inlawrev-3683	1747	4	tax	tax	NOUN
inlawrev-3683	1747	5	court	court	NOUN
inlawrev-3683	1747	6	determined	determine	VERB
inlawrev-3683	1747	7	"	"	PUNCT
inlawrev-3683	1747	8	gross	gross	ADJ
inlawrev-3683	1747	9	income	income	NOUN
inlawrev-3683	1747	10	"	"	PUNCT
inlawrev-3683	1747	11	to	to	PART
inlawrev-3683	1747	12	be	be	AUX
inlawrev-3683	1747	13	broadly	broadly	ADV
inlawrev-3683	1747	14	defined	define	VERB
inlawrev-3683	1747	15	by	by	ADP
inlawrev-3683	1747	16	indiana	indiana	PROPN
inlawrev-3683	1747	17	code	code	PROPN
inlawrev-3683	1747	18	section	section	NOUN
inlawrev-3683	1747	19	6	6	NUM
inlawrev-3683	1747	20	-	-	SYM
inlawrev-3683	1747	21	2	2	NUM
inlawrev-3683	1747	22	.	.	NOUN
inlawrev-3683	1747	23	1	1	NUM
inlawrev-3683	1747	24	l-2(a	l-2(a	NOUN
inlawrev-3683	1747	25	)	)	PUNCT
inlawrev-3683	1747	26	to	to	PART
inlawrev-3683	1747	27	mean	mean	VERB
inlawrev-3683	1747	28	"	"	PUNCT
inlawrev-3683	1747	29	all	all	DET
inlawrev-3683	1747	30	gross	gross	ADJ
inlawrev-3683	1747	31	receipts	receipt	NOUN
inlawrev-3683	1747	32	a	a	DET
inlawrev-3683	1747	33	taxpayer	taxpayer	NOUN
inlawrev-3683	1747	34	receives	receive	VERB
inlawrev-3683	1747	35	.	.	PUNCT
inlawrev-3683	1747	36	"^^^	"^^^	PUNCT
inlawrev-3683	1748	1	similarly	similarly	ADV
inlawrev-3683	1748	2	,	,	PUNCT
inlawrev-3683	1748	3	the	the	DET
inlawrev-3683	1748	4	tax	tax	NOUN
inlawrev-3683	1748	5	court	court	NOUN
inlawrev-3683	1748	6	determined	determine	VERB
inlawrev-3683	1748	7	that	that	SCONJ
inlawrev-3683	1748	8	such	such	ADJ
inlawrev-3683	1748	9	section	section	NOUN
inlawrev-3683	1748	10	defined	define	VERB
inlawrev-3683	1748	11	the	the	DET
inlawrev-3683	1748	12	term	term	NOUN
inlawrev-3683	1748	13	"	"	PUNCT
inlawrev-3683	1748	14	receives	receive	VERB
inlawrev-3683	1748	15	"	"	PUNCT
inlawrev-3683	1748	16	to	to	PART
inlawrev-3683	1748	17	mean	mean	VERB
inlawrev-3683	1748	18	"	"	PUNCT
inlawrev-3683	1748	19	(	(	PUNCT
inlawrev-3683	1748	20	1	1	X
inlawrev-3683	1748	21	)	)	PUNCT
inlawrev-3683	1748	22	the	the	DET
inlawrev-3683	1748	23	actual	actual	ADJ
inlawrev-3683	1748	24	coming	come	VERB
inlawrev-3683	1748	25	into	into	ADP
inlawrev-3683	1748	26	possession	possession	NOUN
inlawrev-3683	1748	27	of	of	ADP
inlawrev-3683	1748	28	,	,	PUNCT
inlawrev-3683	1748	29	or	or	CCONJ
inlawrev-3683	1748	30	the	the	DET
inlawrev-3683	1748	31	crediting	crediting	NOUN
inlawrev-3683	1748	32	to	to	ADP
inlawrev-3683	1748	33	,	,	PUNCT
inlawrev-3683	1748	34	the	the	DET
inlawrev-3683	1748	35	taxpayer	taxpayer	NOUN
inlawrev-3683	1748	36	of	of	ADP
inlawrev-3683	1748	37	gross	gross	ADJ
inlawrev-3683	1748	38	income	income	NOUN
inlawrev-3683	1748	39	;	;	PUNCT
inlawrev-3683	1748	40	or	or	CCONJ
inlawrev-3683	1748	41	(	(	PUNCT
inlawrev-3683	1748	42	2	2	X
inlawrev-3683	1748	43	)	)	PUNCT
inlawrev-3683	1748	44	the	the	DET
inlawrev-3683	1748	45	payment	payment	NOUN
inlawrev-3683	1748	46	of	of	ADP
inlawrev-3683	1748	47	a	a	DET
inlawrev-3683	1748	48	taxpayer	taxpayer	NOUN
inlawrev-3683	1748	49	's	's	PART
inlawrev-3683	1748	50	expenses	expense	NOUN
inlawrev-3683	1748	51	,	,	PUNCT
inlawrev-3683	1748	52	debts	debt	NOUN
inlawrev-3683	1748	53	,	,	PUNCT
inlawrev-3683	1748	54	or	or	CCONJ
inlawrev-3683	1748	55	other	other	ADJ
inlawrev-3683	1748	56	obligations	obligation	NOUN
inlawrev-3683	1748	57	by	by	ADP
inlawrev-3683	1748	58	a	a	DET
inlawrev-3683	1748	59	third	third	ADJ
inlawrev-3683	1748	60	party	party	NOUN
inlawrev-3683	1748	61	for	for	ADP
inlawrev-3683	1748	62	the	the	DET
inlawrev-3683	1748	63	taxpayer	taxpayer	NOUN
inlawrev-3683	1748	64	's	's	PART
inlawrev-3683	1748	65	direct	direct	ADJ
inlawrev-3683	1748	66	benefit	benefit	NOUN
inlawrev-3683	1748	67	.	.	PUNCT
inlawrev-3683	1748	68	"	"	PUNCT
inlawrev-3683	1749	1	thus	thus	ADV
inlawrev-3683	1749	2	,	,	PUNCT
inlawrev-3683	1749	3	the	the	DET
inlawrev-3683	1749	4	tax	tax	NOUN
inlawrev-3683	1749	5	court	court	NOUN
inlawrev-3683	1749	6	reasoned	reason	VERB
inlawrev-3683	1749	7	that	that	SCONJ
inlawrev-3683	1749	8	u	u	NOUN
inlawrev-3683	1749	9	-	-	NOUN
inlawrev-3683	1749	10	haul	haul	NOUN
inlawrev-3683	1749	11	had	have	VERB
inlawrev-3683	1749	12	an	an	DET
inlawrev-3683	1749	13	agency	agency	NOUN
inlawrev-3683	1749	14	relationship	relationship	NOUN
inlawrev-3683	1749	15	with	with	ADP
inlawrev-3683	1749	16	u	u	NOUN
inlawrev-3683	1749	17	-	-	ADJ
inlawrev-3683	1749	18	haul	haul	ADJ
inlawrev-3683	1749	19	international	international	ADJ
inlawrev-3683	1749	20	and	and	CCONJ
inlawrev-3683	1749	21	direct	direct	ADJ
inlawrev-3683	1749	22	remittance	remittance	NOUN
inlawrev-3683	1749	23	ofall	ofall	ADJ
inlawrev-3683	1749	24	gross	gross	ADJ
inlawrev-3683	1749	25	receipts	receipt	NOUN
inlawrev-3683	1749	26	to	to	ADP
inlawrev-3683	1749	27	u	u	NOUN
inlawrev-3683	1749	28	-	-	ADJ
inlawrev-3683	1749	29	haul	haul	ADJ
inlawrev-3683	1749	30	international	international	PROPN
inlawrev-3683	1749	31	meant	mean	VERB
inlawrev-3683	1749	32	that	that	SCONJ
inlawrev-3683	1749	33	u	u	NOUN
inlawrev-3683	1749	34	-	-	NOUN
inlawrev-3683	1749	35	haul	haul	ADJ
inlawrev-3683	1749	36	did	do	AUX
inlawrev-3683	1749	37	not	not	PART
inlawrev-3683	1749	38	have	have	VERB
inlawrev-3683	1749	39	a	a	DET
inlawrev-3683	1749	40	beneficial	beneficial	ADJ
inlawrev-3683	1749	41	interest	interest	NOUN
inlawrev-3683	1749	42	in	in	ADP
inlawrev-3683	1749	43	100	100	NUM
inlawrev-3683	1749	44	%	%	NOUN
inlawrev-3683	1749	45	of	of	ADP
inlawrev-3683	1749	46	the	the	DET
inlawrev-3683	1749	47	rental	rental	ADJ
inlawrev-3683	1749	48	income	income	NOUN
inlawrev-3683	1749	49	collected	collect	VERB
inlawrev-3683	1749	50	in	in	ADP
inlawrev-3683	1749	51	indiana.^^	indiana.^^	PUNCT
inlawrev-3683	1749	52	"	"	PUNCT
inlawrev-3683	1749	53	*	*	PUNCT
inlawrev-3683	1749	54	further	far	ADV
inlawrev-3683	1749	55	,	,	PUNCT
inlawrev-3683	1749	56	the	the	DET
inlawrev-3683	1749	57	tax	tax	NOUN
inlawrev-3683	1749	58	court	court	NOUN
inlawrev-3683	1749	59	looked	look	VERB
inlawrev-3683	1749	60	to	to	ADP
inlawrev-3683	1749	61	the	the	DET
inlawrev-3683	1749	62	department	department	NOUN
inlawrev-3683	1749	63	's	's	PART
inlawrev-3683	1749	64	own	own	ADJ
inlawrev-3683	1749	65	regulations	regulation	NOUN
inlawrev-3683	1749	66	to	to	PART
inlawrev-3683	1749	67	support	support	VERB
inlawrev-3683	1749	68	the	the	DET
inlawrev-3683	1749	69	concept	concept	NOUN
inlawrev-3683	1749	70	that	that	SCONJ
inlawrev-3683	1749	71	taxpayers	taxpayer	NOUN
inlawrev-3683	1749	72	acting	act	VERB
inlawrev-3683	1749	73	in	in	ADP
inlawrev-3683	1749	74	an	an	DET
inlawrev-3683	1749	75	agency	agency	NOUN
inlawrev-3683	1749	76	capacity	capacity	NOUN
inlawrev-3683	1749	77	are	be	AUX
inlawrev-3683	1749	78	treated	treat	VERB
inlawrev-3683	1749	79	merely	merely	ADV
inlawrev-3683	1749	80	as	as	ADP
inlawrev-3683	1749	81	conduits	conduit	NOUN
inlawrev-3683	1749	82	for	for	ADP
inlawrev-3683	1749	83	tax	tax	NOUN
inlawrev-3683	1749	84	purposes	purpose	NOUN
inlawrev-3683	1749	85	,	,	PUNCT
inlawrev-3683	1749	86	and	and	CCONJ
inlawrev-3683	1749	87	therefore	therefore	ADV
inlawrev-3683	1749	88	,	,	PUNCT
inlawrev-3683	1749	89	u	u	NOUN
inlawrev-3683	1749	90	-	-	NOUN
inlawrev-3683	1749	91	haui	haui	NOUN
inlawrev-3683	1749	92	was	be	AUX
inlawrev-3683	1749	93	not	not	PART
inlawrev-3683	1749	94	taxable	taxable	ADJ
inlawrev-3683	1749	95	on	on	ADP
inlawrev-3683	1749	96	all	all	DET
inlawrev-3683	1749	97	gross	gross	ADJ
inlawrev-3683	1749	98	receipts	receipt	NOUN
inlawrev-3683	1749	99	received	receive	VERB
inlawrev-3683	1749	100	by	by	ADP
inlawrev-3683	1749	101	u	u	NOUN
inlawrev-3683	1749	102	-	-	PROPN
inlawrev-3683	1749	103	haul.^^^	haul.^^^	PROPN
inlawrev-3683	1749	104	thus	thus	ADV
inlawrev-3683	1749	105	,	,	PUNCT
inlawrev-3683	1749	106	the	the	DET
inlawrev-3683	1749	107	tax	tax	NOUN
inlawrev-3683	1749	108	court	court	NOUN
inlawrev-3683	1749	109	determined	determine	VERB
inlawrev-3683	1749	110	that	that	SCONJ
inlawrev-3683	1749	111	because	because	SCONJ
inlawrev-3683	1749	112	u	u	NOUN
inlawrev-3683	1749	113	-	-	NOUN
inlawrev-3683	1749	114	haul	haul	NOUN
inlawrev-3683	1749	115	was	be	AUX
inlawrev-3683	1749	116	a	a	DET
inlawrev-3683	1749	117	true	true	ADJ
inlawrev-3683	1749	118	agent	agent	NOUN
inlawrev-3683	1749	119	ofu	ofu	ADJ
inlawrev-3683	1749	120	-	-	PUNCT
inlawrev-3683	1749	121	haul	haul	NOUN
inlawrev-3683	1749	122	international	international	ADJ
inlawrev-3683	1749	123	and	and	CCONJ
inlawrev-3683	1749	124	because	because	SCONJ
inlawrev-3683	1749	125	u	u	NOUN
inlawrev-3683	1749	126	-	-	NOUN
inlawrev-3683	1749	127	haul	haul	NOUN
inlawrev-3683	1749	128	had	have	VERB
inlawrev-3683	1749	129	no	no	DET
inlawrev-3683	1749	130	legal	legal	ADJ
inlawrev-3683	1749	131	right	right	NOUN
inlawrev-3683	1749	132	to	to	ADP
inlawrev-3683	1749	133	the	the	DET
inlawrev-3683	1749	134	rental	rental	ADJ
inlawrev-3683	1749	135	receipts	receipt	NOUN
inlawrev-3683	1749	136	,	,	PUNCT
inlawrev-3683	1749	137	it	it	PRON
inlawrev-3683	1749	138	was	be	AUX
inlawrev-3683	1749	139	not	not	PART
inlawrev-3683	1749	140	proper	proper	ADJ
inlawrev-3683	1749	141	to	to	PART
inlawrev-3683	1749	142	assess	assess	VERB
inlawrev-3683	1749	143	the	the	DET
inlawrev-3683	1749	144	gross	gross	ADJ
inlawrev-3683	1749	145	income	income	NOUN
inlawrev-3683	1749	146	on	on	ADP
inlawrev-3683	1749	147	100	100	NUM
inlawrev-3683	1749	148	%	%	NOUN
inlawrev-3683	1749	149	of	of	ADP
inlawrev-3683	1749	150	those	those	DET
inlawrev-3683	1749	151	receipts.^^^	receipts.^^^	PROPN
inlawrev-3683	1749	152	3	3	NUM
inlawrev-3683	1749	153	.	.	PUNCT
inlawrev-3683	1749	154	subaru	subaru	PROPN
inlawrev-3683	1749	155	-	-	PUNCT
inlawrev-3683	1749	156	isuzu	isuzu	PROPN
inlawrev-3683	1749	157	automotive	automotive	PROPN
inlawrev-3683	1749	158	,	,	PUNCT
inlawrev-3683	1749	159	inc	inc	PROPN
inlawrev-3683	1749	160	.	.	PROPN
inlawrev-3683	1750	1	v.	v.	PROPN
inlawrev-3683	1750	2	indiana	indiana	PROPN
inlawrev-3683	1750	3	department	department	PROPN
inlawrev-3683	1750	4	of	of	ADP
inlawrev-3683	1750	5	state	state	PROPN
inlawrev-3683	1750	6	revenue	revenue	NOUN
inlawrev-3683	1750	7	.	.	PUNCT
inlawrev-3683	1751	1	^^^—subaru	^^^—subaru	PROPN
inlawrev-3683	1751	2	is	be	AUX
inlawrev-3683	1751	3	an	an	DET
inlawrev-3683	1751	4	indiana	indiana	PROPN
inlawrev-3683	1751	5	corporation	corporation	NOUN
inlawrev-3683	1751	6	in	in	ADP
inlawrev-3683	1751	7	the	the	DET
inlawrev-3683	1751	8	business	business	NOUN
inlawrev-3683	1751	9	of	of	ADP
inlawrev-3683	1751	10	manufacturing	manufacturing	NOUN
inlawrev-3683	1751	11	automobiles	automobile	NOUN
inlawrev-3683	1751	12	.	.	PUNCT
inlawrev-3683	1752	1	in	in	ADP
inlawrev-3683	1752	2	1999	1999	NUM
inlawrev-3683	1752	3	and	and	CCONJ
inlawrev-3683	1752	4	2000	2000	NUM
inlawrev-3683	1752	5	,	,	PUNCT
inlawrev-3683	1752	6	the	the	DET
inlawrev-3683	1752	7	department	department	NOUN
inlawrev-3683	1752	8	audited	audit	VERB
inlawrev-3683	1752	9	subaru	subaru	NOUN
inlawrev-3683	1752	10	for	for	ADP
inlawrev-3683	1752	11	the	the	DET
inlawrev-3683	1752	12	1994	1994	NUM
inlawrev-3683	1752	13	through	through	ADP
inlawrev-3683	1752	14	1998	1998	NUM
inlawrev-3683	1752	15	tax	tax	NOUN
inlawrev-3683	1752	16	years	year	NOUN
inlawrev-3683	1752	17	.	.	PUNCT
inlawrev-3683	1753	1	as	as	ADP
inlawrev-3683	1753	2	a	a	DET
inlawrev-3683	1753	3	result	result	NOUN
inlawrev-3683	1753	4	of	of	ADP
inlawrev-3683	1753	5	those	those	DET
inlawrev-3683	1753	6	audits	audits	NOUN
inlawrev-3683	1753	7	,	,	PUNCT
inlawrev-3683	1753	8	the	the	DET
inlawrev-3683	1753	9	department	department	NOUN
inlawrev-3683	1753	10	issued	issue	VERB
inlawrev-3683	1753	11	two	two	NUM
inlawrev-3683	1753	12	separate	separate	ADJ
inlawrev-3683	1753	13	proposed	propose	VERB
inlawrev-3683	1753	14	assessments	assessment	NOUN
inlawrev-3683	1753	15	against	against	ADP
inlawrev-3683	1753	16	subaru	subaru	NOUN
inlawrev-3683	1753	17	for	for	ADP
inlawrev-3683	1753	18	the	the	DET
inlawrev-3683	1753	19	1997	1997	NUM
inlawrev-3683	1753	20	and	and	CCONJ
inlawrev-3683	1753	21	1998	1998	NUM
inlawrev-3683	1753	22	tax	tax	NOUN
inlawrev-3683	1753	23	years	year	NOUN
inlawrev-3683	1753	24	claiming	claim	VERB
inlawrev-3683	1753	25	that	that	SCONJ
inlawrev-3683	1753	26	subaru	subaru	PROPN
inlawrev-3683	1753	27	had	have	AUX
inlawrev-3683	1753	28	failed	fail	VERB
inlawrev-3683	1753	29	to	to	PART
inlawrev-3683	1753	30	add	add	VERB
inlawrev-3683	1753	31	back	back	ADP
inlawrev-3683	1753	32	the	the	DET
inlawrev-3683	1753	33	property	property	NOUN
inlawrev-3683	1753	34	taxes	taxis	NOUN
inlawrev-3683	1753	35	that	that	PRON
inlawrev-3683	1753	36	had	have	AUX
inlawrev-3683	1753	37	been	be	AUX
inlawrev-3683	1753	38	capitalized	capitalize	VERB
inlawrev-3683	1753	39	as	as	ADP
inlawrev-3683	1753	40	inventory	inventory	NOUN
inlawrev-3683	1753	41	costs	cost	NOUN
inlawrev-3683	1753	42	for	for	ADP
inlawrev-3683	1753	43	subaru	subaru	PROPN
inlawrev-3683	1753	44	's	's	PART
inlawrev-3683	1753	45	federal	federal	ADJ
inlawrev-3683	1753	46	taxes	taxis	NOUN
inlawrev-3683	1753	47	and	and	CCONJ
inlawrev-3683	1753	48	that	that	PRON
inlawrev-3683	1753	49	subaru	subaru	PROPN
inlawrev-3683	1753	50	had	have	AUX
inlawrev-3683	1753	51	erred	err	VERB
inlawrev-3683	1753	52	in	in	ADP
inlawrev-3683	1753	53	calculating	calculate	VERB
inlawrev-3683	1753	54	its	its	PRON
inlawrev-3683	1753	55	net	net	ADJ
inlawrev-3683	1753	56	operating	operating	NOUN
inlawrev-3683	1753	57	loss	loss	NOUN
inlawrev-3683	1753	58	deductions	deduction	NOUN
inlawrev-3683	1753	59	.	.	PUNCT
inlawrev-3683	1754	1	subaru	subaru	PROPN
inlawrev-3683	1754	2	protested	protest	VERB
inlawrev-3683	1754	3	the	the	DET
inlawrev-3683	1754	4	department	department	NOUN
inlawrev-3683	1754	5	's	's	PART
inlawrev-3683	1754	6	proposed	propose	VERB
inlawrev-3683	1754	7	assessments	assessment	NOUN
inlawrev-3683	1754	8	and	and	CCONJ
inlawrev-3683	1754	9	the	the	DET
inlawrev-3683	1754	10	department	department	NOUN
inlawrev-3683	1754	11	denied	deny	VERB
inlawrev-3683	1754	12	both	both	PRON
inlawrev-3683	1754	13	.	.	PUNCT
inlawrev-3683	1755	1	subaru	subaru	PROPN
inlawrev-3683	1755	2	subsequently	subsequently	ADV
inlawrev-3683	1755	3	initiated	initiate	VERB
inlawrev-3683	1755	4	an	an	DET
inlawrev-3683	1755	5	original	original	ADJ
inlawrev-3683	1755	6	tax	tax	NOUN
inlawrev-3683	1755	7	appeal.^^^	appeal.^^^	PROPN
inlawrev-3683	1755	8	subaru	subaru	PROPN
inlawrev-3683	1755	9	argued	argue	VERB
inlawrev-3683	1755	10	that	that	SCONJ
inlawrev-3683	1755	11	because	because	SCONJ
inlawrev-3683	1755	12	the	the	DET
inlawrev-3683	1755	13	federal	federal	ADJ
inlawrev-3683	1755	14	tax	tax	NOUN
inlawrev-3683	1755	15	laws	law	NOUN
inlawrev-3683	1755	16	appropriate	appropriate	ADJ
inlawrev-3683	1755	17	inventory	inventory	NOUN
inlawrev-3683	1755	18	costs	cost	NOUN
inlawrev-3683	1755	19	as	as	SCONJ
inlawrev-3683	1755	20	exclusions	exclusion	NOUN
inlawrev-3683	1755	21	from	from	ADP
inlawrev-3683	1755	22	a	a	DET
inlawrev-3683	1755	23	taxpayer	taxpayer	NOUN
inlawrev-3683	1755	24	's	's	PART
inlawrev-3683	1755	25	gross	gross	ADJ
inlawrev-3683	1755	26	income	income	NOUN
inlawrev-3683	1755	27	,	,	PUNCT
inlawrev-3683	1755	28	subaru	subaru	PROPN
inlawrev-3683	1755	29	's	's	PART
inlawrev-3683	1755	30	property	property	NOUN
inlawrev-3683	1755	31	taxes	taxis	NOUN
inlawrev-3683	1755	32	capitalized	capitalize	VERB
inlawrev-3683	1755	33	as	as	ADP
inlawrev-3683	1755	34	inventory	inventory	NOUN
inlawrev-3683	1755	35	costs	cost	NOUN
inlawrev-3683	1755	36	for	for	ADP
inlawrev-3683	1755	37	federal	federal	ADJ
inlawrev-3683	1755	38	tax	tax	NOUN
inlawrev-3683	1755	39	purposes	purpose	NOUN
inlawrev-3683	1755	40	also	also	ADV
inlawrev-3683	1755	41	qualify	qualify	VERB
inlawrev-3683	1755	42	for	for	ADP
inlawrev-3683	1755	43	an	an	DET
inlawrev-3683	1755	44	exclusion	exclusion	NOUN
inlawrev-3683	1755	45	from	from	ADP
inlawrev-3683	1755	46	gross	gross	ADJ
inlawrev-3683	1755	47	income	income	NOUN
inlawrev-3683	1755	48	.	.	PUNCT
inlawrev-3683	1756	1	specifically	specifically	ADV
inlawrev-3683	1756	2	,	,	PUNCT
inlawrev-3683	1756	3	subaru	subaru	PROPN
inlawrev-3683	1756	4	asserted	assert	VERB
inlawrev-3683	1756	5	that	that	SCONJ
inlawrev-3683	1756	6	such	such	ADJ
inlawrev-3683	1756	7	capitalized	capitalize	VERB
inlawrev-3683	1756	8	costs	cost	NOUN
inlawrev-3683	1756	9	are	be	AUX
inlawrev-3683	1756	10	not	not	PART
inlawrev-3683	1756	11	deductions	deduction	NOUN
inlawrev-3683	1756	12	,	,	PUNCT
inlawrev-3683	1756	13	but	but	CCONJ
inlawrev-3683	1756	14	rather	rather	ADV
inlawrev-3683	1756	15	,	,	PUNCT
inlawrev-3683	1756	16	they	they	PRON
inlawrev-3683	1756	17	are	be	AUX
inlawrev-3683	1756	18	exclusions	exclusion	NOUN
inlawrev-3683	1756	19	for	for	ADP
inlawrev-3683	1756	20	federal	federal	ADJ
inlawrev-3683	1756	21	tax	tax	NOUN
inlawrev-3683	1756	22	purposes	purpose	NOUN
inlawrev-3683	1756	23	,	,	PUNCT
inlawrev-3683	1756	24	and	and	CCONJ
inlawrev-3683	1756	25	therefore	therefore	ADV
inlawrev-3683	1756	26	,	,	PUNCT
inlawrev-3683	1756	27	are	be	AUX
inlawrev-3683	1756	28	not	not	PART
inlawrev-3683	1756	29	subject	subject	ADJ
inlawrev-3683	1756	30	to	to	ADP
inlawrev-3683	1756	31	the	the	DET
inlawrev-3683	1756	32	federal	federal	ADJ
inlawrev-3683	1756	33	deduction	deduction	NOUN
inlawrev-3683	1756	34	add	add	VERB
inlawrev-3683	1756	35	-	-	PUNCT
inlawrev-3683	1756	36	back	back	NOUN
inlawrev-3683	1756	37	provisions	provision	NOUN
inlawrev-3683	1756	38	in	in	ADP
inlawrev-3683	1756	39	indiana	indiana	PROPN
inlawrev-3683	1756	40	code	code	PROPN
inlawrev-3683	1756	41	section	section	NOUN
inlawrev-3683	1756	42	6	6	NUM
inlawrev-3683	1756	43	-	-	SYM
inlawrev-3683	1756	44	3	3	NUM
inlawrev-3683	1756	45	-	-	PUNCT
inlawrev-3683	1756	46	l-3.5(b)(3).^^^	l-3.5(b)(3).^^^	NUM
inlawrev-3683	1756	47	the	the	DET
inlawrev-3683	1756	48	tax	tax	NOUN
inlawrev-3683	1756	49	court	court	NOUN
inlawrev-3683	1756	50	held	hold	VERB
inlawrev-3683	1756	51	that	that	SCONJ
inlawrev-3683	1756	52	the	the	DET
inlawrev-3683	1756	53	definition	definition	NOUN
inlawrev-3683	1756	54	of	of	ADP
inlawrev-3683	1756	55	the	the	DET
inlawrev-3683	1756	56	term	term	NOUN
inlawrev-3683	1756	57	"	"	PUNCT
inlawrev-3683	1756	58	deduction	deduction	NOUN
inlawrev-3683	1756	59	"	"	PUNCT
inlawrev-3683	1756	60	as	as	SCONJ
inlawrev-3683	1756	61	used	use	VERB
inlawrev-3683	1756	62	in	in	ADP
inlawrev-3683	1756	63	indiana	indiana	PROPN
inlawrev-3683	1756	64	code	code	PROPN
inlawrev-3683	1756	65	section	section	NOUN
inlawrev-3683	1756	66	6	6	NUM
inlawrev-3683	1756	67	-	-	SYM
inlawrev-3683	1756	68	3	3	NUM
inlawrev-3683	1756	69	-	-	SYM
inlawrev-3683	1756	70	1	1	NUM
inlawrev-3683	1756	71	-3.5(b)(3	-3.5(b)(3	NUM
inlawrev-3683	1756	72	)	)	PUNCT
inlawrev-3683	1756	73	means	mean	VERB
inlawrev-3683	1756	74	the	the	DET
inlawrev-3683	1756	75	same	same	ADJ
inlawrev-3683	1756	76	as	as	ADP
inlawrev-3683	1756	77	a	a	DET
inlawrev-3683	1756	78	deduction	deduction	NOUN
inlawrev-3683	1756	79	under	under	ADP
inlawrev-3683	1756	80	federal	federal	ADJ
inlawrev-3683	1756	81	law	law	NOUN
inlawrev-3683	1756	82	,	,	PUNCT
inlawrev-3683	1756	83	572	572	NUM
inlawrev-3683	1756	84	.	.	PUNCT
inlawrev-3683	1757	1	i	i	PRON
inlawrev-3683	1757	2	d.	d.	PROPN
inlawrev-3683	1757	3	at	at	ADP
inlawrev-3683	1757	4	1084	1084	NUM
inlawrev-3683	1757	5	.	.	PUNCT
inlawrev-3683	1758	1	573	573	NUM
inlawrev-3683	1758	2	.	.	PUNCT
inlawrev-3683	1759	1	i	i	PRON
inlawrev-3683	1759	2	d.	d.	PROPN
inlawrev-3683	1759	3	at	at	ADP
inlawrev-3683	1759	4	1082	1082	NUM
inlawrev-3683	1759	5	(	(	PUNCT
inlawrev-3683	1759	6	quoting	quote	VERB
inlawrev-3683	1759	7	ind	ind	PROPN
inlawrev-3683	1759	8	.	.	PUNCT
inlawrev-3683	1760	1	code	code	PROPN
inlawrev-3683	1760	2	§	§	PROPN
inlawrev-3683	1760	3	6	6	NUM
inlawrev-3683	1760	4	-	-	SYM
inlawrev-3683	1760	5	2.1	2.1	NUM
inlawrev-3683	1760	6	-	-	PUNCT
inlawrev-3683	1760	7	l-2(a	l-2(a	NOUN
inlawrev-3683	1760	8	)	)	PUNCT
inlawrev-3683	1760	9	(	(	PUNCT
inlawrev-3683	1760	10	1989	1989	NUM
inlawrev-3683	1760	11	)	)	PUNCT
inlawrev-3683	1760	12	)	)	PUNCT
inlawrev-3683	1760	13	.	.	PUNCT
inlawrev-3683	1761	1	574	574	NUM
inlawrev-3683	1761	2	.	.	PUNCT
inlawrev-3683	1762	1	i	i	PRON
inlawrev-3683	1762	2	d	d	PROPN
inlawrev-3683	1762	3	at	at	ADP
inlawrev-3683	1762	4	1083	1083	NUM
inlawrev-3683	1762	5	.	.	PUNCT
inlawrev-3683	1763	1	575	575	NUM
inlawrev-3683	1763	2	.	.	PUNCT
inlawrev-3683	1764	1	i	i	PRON
inlawrev-3683	1764	2	d.	d.	PROPN
inlawrev-3683	1764	3	;	;	PUNCT
inlawrev-3683	1764	4	see	see	VERB
inlawrev-3683	1764	5	ind	ind	NOUN
inlawrev-3683	1764	6	.	.	PUNCT
inlawrev-3683	1765	1	admin	admin	PROPN
inlawrev-3683	1765	2	.	.	PUNCT
inlawrev-3683	1766	1	code	code	PROPN
inlawrev-3683	1766	2	tit	tit	PROPN
inlawrev-3683	1766	3	.	.	PUNCT
inlawrev-3683	1767	1	45	45	NUM
inlawrev-3683	1767	2	,	,	PUNCT
inlawrev-3683	1767	3	r.	r.	PROPN
inlawrev-3683	1767	4	1	1	NUM
inlawrev-3683	1767	5	-	-	SYM
inlawrev-3683	1767	6	1	1	NUM
inlawrev-3683	1767	7	-	-	SYM
inlawrev-3683	1767	8	54	54	NUM
inlawrev-3683	1767	9	(	(	PUNCT
inlawrev-3683	1767	10	1992	1992	NUM
inlawrev-3683	1767	11	)	)	PUNCT
inlawrev-3683	1767	12	.	.	PUNCT
inlawrev-3683	1768	1	576	576	NUM
inlawrev-3683	1768	2	.	.	X
inlawrev-3683	1769	1	u	u	ADJ
inlawrev-3683	1769	2	-	-	ADJ
inlawrev-3683	1769	3	haul	haul	PROPN
inlawrev-3683	1769	4	co.	co.	PROPN
inlawrev-3683	1769	5	ofind	ofind	NOUN
inlawrev-3683	1769	6	,	,	PUNCT
inlawrev-3683	1769	7	784	784	NUM
inlawrev-3683	1769	8	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1769	9	at	at	ADP
inlawrev-3683	1769	10	1084	1084	NUM
inlawrev-3683	1769	11	.	.	PUNCT
inlawrev-3683	1770	1	577	577	NUM
inlawrev-3683	1770	2	.	.	PUNCT
inlawrev-3683	1771	1	782	782	NUM
inlawrev-3683	1771	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1771	3	1071	1071	NUM
inlawrev-3683	1771	4	(	(	PUNCT
inlawrev-3683	1771	5	ind	ind	NOUN
inlawrev-3683	1771	6	.	.	PUNCT
inlawrev-3683	1772	1	tax	tax	PROPN
inlawrev-3683	1772	2	ct	ct	PROPN
inlawrev-3683	1772	3	.	.	PROPN
inlawrev-3683	1772	4	2003	2003	NUM
inlawrev-3683	1772	5	)	)	PUNCT
inlawrev-3683	1772	6	.	.	PUNCT
inlawrev-3683	1773	1	578	578	NUM
inlawrev-3683	1773	2	.	.	X
inlawrev-3683	1773	3	mat	mat	NOUN
inlawrev-3683	1773	4	1073	1073	NUM
inlawrev-3683	1773	5	.	.	PUNCT
inlawrev-3683	1774	1	579	579	NUM
inlawrev-3683	1774	2	.	.	PUNCT
inlawrev-3683	1775	1	i	i	PRON
inlawrev-3683	1775	2	d	d	PROPN
inlawrev-3683	1775	3	at	at	ADP
inlawrev-3683	1775	4	1075	1075	NUM
inlawrev-3683	1775	5	.	.	PUNCT
inlawrev-3683	1776	1	2004	2004	NUM
inlawrev-3683	1776	2	]	]	PUNCT
inlawrev-3683	1776	3	taxation	taxation	NOUN
inlawrev-3683	1776	4	1403	1403	NUM
inlawrev-3683	1776	5	no	no	PRON
inlawrev-3683	1776	6	more	more	ADJ
inlawrev-3683	1776	7	,	,	PUNCT
inlawrev-3683	1776	8	no	no	PRON
inlawrev-3683	1776	9	less.^^	less.^^	NOUN
inlawrev-3683	1776	10	°	°	NOUN
inlawrev-3683	1776	11	thus	thus	ADV
inlawrev-3683	1776	12	,	,	PUNCT
inlawrev-3683	1776	13	the	the	DET
inlawrev-3683	1776	14	tax	tax	NOUN
inlawrev-3683	1776	15	court	court	NOUN
inlawrev-3683	1776	16	determined	determine	VERB
inlawrev-3683	1776	17	that	that	SCONJ
inlawrev-3683	1776	18	subaru	subaru	PROPN
inlawrev-3683	1776	19	's	's	PART
inlawrev-3683	1776	20	contention	contention	NOUN
inlawrev-3683	1776	21	was	be	AUX
inlawrev-3683	1776	22	correct	correct	ADJ
inlawrev-3683	1776	23	and	and	CCONJ
inlawrev-3683	1776	24	,	,	PUNCT
inlawrev-3683	1776	25	because	because	SCONJ
inlawrev-3683	1776	26	federal	federal	ADJ
inlawrev-3683	1776	27	law	law	NOUN
inlawrev-3683	1776	28	did	do	AUX
inlawrev-3683	1776	29	indeed	indeed	ADV
inlawrev-3683	1776	30	treat	treat	VERB
inlawrev-3683	1776	31	their	their	PRON
inlawrev-3683	1776	32	capitalized	capitalize	VERB
inlawrev-3683	1776	33	property	property	NOUN
inlawrev-3683	1776	34	taxes	taxis	NOUN
inlawrev-3683	1776	35	as	as	ADP
inlawrev-3683	1776	36	inventory	inventory	NOUN
inlawrev-3683	1776	37	exclusion	exclusion	NOUN
inlawrev-3683	1776	38	,	,	PUNCT
inlawrev-3683	1776	39	such	such	ADJ
inlawrev-3683	1776	40	property	property	NOUN
inlawrev-3683	1776	41	taxes	taxis	NOUN
inlawrev-3683	1776	42	were	be	AUX
inlawrev-3683	1776	43	not	not	PART
inlawrev-3683	1776	44	subject	subject	ADJ
inlawrev-3683	1776	45	to	to	ADP
inlawrev-3683	1776	46	the	the	DET
inlawrev-3683	1776	47	addback	addback	NOUN
inlawrev-3683	1776	48	provisions	provision	NOUN
inlawrev-3683	1776	49	ofindiana	ofindiana	PROPN
inlawrev-3683	1776	50	code	code	NOUN
inlawrev-3683	1776	51	section	section	NOUN
inlawrev-3683	1776	52	6	6	NUM
inlawrev-3683	1776	53	-	-	SYM
inlawrev-3683	1776	54	3	3	NUM
inlawrev-3683	1776	55	-	-	PUNCT
inlawrev-3683	1776	56	l-3.5(b)(3).^^	l-3.5(b)(3).^^	NOUN
inlawrev-3683	1776	57	'	'	PUNCT
inlawrev-3683	1776	58	next	next	ADJ
inlawrev-3683	1776	59	,	,	PUNCT
inlawrev-3683	1776	60	subaru	subaru	PROPN
inlawrev-3683	1776	61	argued	argue	VERB
inlawrev-3683	1776	62	that	that	SCONJ
inlawrev-3683	1776	63	pursuant	pursuant	NOUN
inlawrev-3683	1776	64	to	to	ADP
inlawrev-3683	1776	65	indiana	indiana	PROPN
inlawrev-3683	1776	66	code	code	PROPN
inlawrev-3683	1776	67	section	section	NOUN
inlawrev-3683	1776	68	6	6	NUM
inlawrev-3683	1776	69	-	-	SYM
inlawrev-3683	1776	70	3	3	NUM
inlawrev-3683	1776	71	-	-	PUNCT
inlawrev-3683	1776	72	2	2	NUM
inlawrev-3683	1776	73	-	-	NUM
inlawrev-3683	1776	74	2.6(b	2.6(b	NUM
inlawrev-3683	1776	75	)	)	PUNCT
inlawrev-3683	1776	76	,	,	PUNCT
inlawrev-3683	1776	77	it	it	PRON
inlawrev-3683	1776	78	was	be	AUX
inlawrev-3683	1776	79	only	only	ADV
inlawrev-3683	1776	80	required	require	VERB
inlawrev-3683	1776	81	to	to	PART
inlawrev-3683	1776	82	adjust	adjust	VERB
inlawrev-3683	1776	83	its	its	PRON
inlawrev-3683	1776	84	net	net	ADJ
inlawrev-3683	1776	85	operating	operating	NOUN
inlawrev-3683	1776	86	loss	loss	NOUN
inlawrev-3683	1776	87	deduction	deduction	NOUN
inlawrev-3683	1776	88	by	by	ADP
inlawrev-3683	1776	89	applying	apply	VERB
inlawrev-3683	1776	90	the	the	DET
inlawrev-3683	1776	91	adjusted	adjust	VERB
inlawrev-3683	1776	92	gross	gross	ADJ
inlawrev-3683	1776	93	income	income	NOUN
inlawrev-3683	1776	94	modifications	modification	NOUN
inlawrev-3683	1776	95	in	in	ADP
inlawrev-3683	1776	96	the	the	DET
inlawrev-3683	1776	97	years	year	NOUN
inlawrev-3683	1776	98	in	in	ADP
inlawrev-3683	1776	99	which	which	PRON
inlawrev-3683	1776	100	subaru	subaru	NOUN
inlawrev-3683	1776	101	actually	actually	ADV
inlawrev-3683	1776	102	incurred	incur	VERB
inlawrev-3683	1776	103	a	a	DET
inlawrev-3683	1776	104	net	net	ADJ
inlawrev-3683	1776	105	operating	operate	VERB
inlawrev-3683	1776	106	loss.^^^	loss.^^^	PROPN
inlawrev-3683	1776	107	to	to	ADP
inlawrev-3683	1776	108	the	the	DET
inlawrev-3683	1776	109	contrary	contrary	NOUN
inlawrev-3683	1776	110	,	,	PUNCT
inlawrev-3683	1776	111	the	the	DET
inlawrev-3683	1776	112	department	department	NOUN
inlawrev-3683	1776	113	argued	argue	VERB
inlawrev-3683	1776	114	that	that	SCONJ
inlawrev-3683	1776	115	subaru	subaru	PROPN
inlawrev-3683	1776	116	was	be	AUX
inlawrev-3683	1776	117	required	require	VERB
inlawrev-3683	1776	118	to	to	PART
inlawrev-3683	1776	119	adjust	adjust	VERB
inlawrev-3683	1776	120	its	its	PRON
inlawrev-3683	1776	121	net	net	ADJ
inlawrev-3683	1776	122	operating	operating	NOUN
inlawrev-3683	1776	123	loss	loss	NOUN
inlawrev-3683	1776	124	deduction	deduction	NOUN
inlawrev-3683	1776	125	by	by	ADP
inlawrev-3683	1776	126	applying	apply	VERB
inlawrev-3683	1776	127	the	the	DET
inlawrev-3683	1776	128	adjusted	adjust	VERB
inlawrev-3683	1776	129	gross	gross	ADJ
inlawrev-3683	1776	130	income	income	NOUN
inlawrev-3683	1776	131	modifications	modification	NOUN
inlawrev-3683	1776	132	for	for	ADP
inlawrev-3683	1776	133	every	every	DET
inlawrev-3683	1776	134	year	year	NOUN
inlawrev-3683	1776	135	in	in	ADP
inlawrev-3683	1776	136	which	which	PRON
inlawrev-3683	1776	137	it	it	PRON
inlawrev-3683	1776	138	uses	use	VERB
inlawrev-3683	1776	139	a	a	DET
inlawrev-3683	1776	140	net	net	ADJ
inlawrev-3683	1776	141	operating	operating	NOUN
inlawrev-3683	1776	142	loss	loss	NOUN
inlawrev-3683	1776	143	deduction.^^^	deduction.^^^	PROPN
inlawrev-3683	1776	144	the	the	DET
inlawrev-3683	1776	145	tax	tax	NOUN
inlawrev-3683	1776	146	court	court	NOUN
inlawrev-3683	1776	147	agreed	agree	VERB
inlawrev-3683	1776	148	with	with	ADP
inlawrev-3683	1776	149	subaru	subaru	PROPN
inlawrev-3683	1776	150	.	.	PUNCT
inlawrev-3683	1777	1	specifically	specifically	ADV
inlawrev-3683	1777	2	,	,	PUNCT
inlawrev-3683	1777	3	the	the	DET
inlawrev-3683	1777	4	tax	tax	NOUN
inlawrev-3683	1777	5	court	court	NOUN
inlawrev-3683	1777	6	determined	determine	VERB
inlawrev-3683	1777	7	that	that	SCONJ
inlawrev-3683	1777	8	the	the	DET
inlawrev-3683	1777	9	department	department	NOUN
inlawrev-3683	1777	10	's	's	PART
inlawrev-3683	1777	11	position	position	NOUN
inlawrev-3683	1777	12	was	be	AUX
inlawrev-3683	1777	13	not	not	PART
inlawrev-3683	1777	14	substantiated	substantiate	VERB
inlawrev-3683	1777	15	by	by	ADP
inlawrev-3683	1777	16	the	the	DET
inlawrev-3683	1777	17	clear	clear	ADJ
inlawrev-3683	1777	18	and	and	CCONJ
inlawrev-3683	1777	19	unambiguous	unambiguous	ADJ
inlawrev-3683	1777	20	meaning	meaning	NOUN
inlawrev-3683	1777	21	of	of	ADP
inlawrev-3683	1777	22	indiana	indiana	PROPN
inlawrev-3683	1777	23	code	code	PROPN
inlawrev-3683	1777	24	sections	section	NOUN
inlawrev-3683	1777	25	6	6	NUM
inlawrev-3683	1777	26	-	-	SYM
inlawrev-3683	1777	27	3	3	NUM
inlawrev-3683	1777	28	-	-	PUNCT
inlawrev-3683	1777	29	2	2	NUM
inlawrev-3683	1777	30	-	-	SYM
inlawrev-3683	1777	31	2.6(b	2.6(b	NUM
inlawrev-3683	1777	32	)	)	PUNCT
inlawrev-3683	1777	33	and	and	CCONJ
inlawrev-3683	1777	34	6	6	NUM
inlawrev-3683	1777	35	-	-	SYM
inlawrev-3683	1777	36	31	31	NUM
inlawrev-3683	1777	37	-	-	SYM
inlawrev-3683	1777	38	3	3	NUM
inlawrev-3683	1777	39	.	.	NUM
inlawrev-3683	1777	40	5(b	5(b	NUM
inlawrev-3683	1777	41	)	)	PUNCT
inlawrev-3683	1777	42	,	,	PUNCT
inlawrev-3683	1777	43	which	which	PRON
inlawrev-3683	1777	44	require	require	VERB
inlawrev-3683	1777	45	that	that	SCONJ
inlawrev-3683	1777	46	corporations	corporation	NOUN
inlawrev-3683	1777	47	only	only	ADV
inlawrev-3683	1777	48	apply	apply	VERB
inlawrev-3683	1777	49	the	the	DET
inlawrev-3683	1777	50	adjusted	adjust	VERB
inlawrev-3683	1777	51	gross	gross	ADJ
inlawrev-3683	1777	52	income	income	NOUN
inlawrev-3683	1777	53	modifications	modification	NOUN
inlawrev-3683	1777	54	in	in	ADP
inlawrev-3683	1777	55	calculating	calculate	VERB
inlawrev-3683	1777	56	the	the	DET
inlawrev-3683	1777	57	net	net	ADJ
inlawrev-3683	1777	58	operating	operating	NOUN
inlawrev-3683	1777	59	loss	loss	NOUN
inlawrev-3683	1777	60	for	for	ADP
inlawrev-3683	1777	61	the	the	DET
inlawrev-3683	1777	62	year	year	NOUN
inlawrev-3683	1777	63	in	in	ADP
inlawrev-3683	1777	64	which	which	PRON
inlawrev-3683	1777	65	the	the	DET
inlawrev-3683	1777	66	net	net	ADJ
inlawrev-3683	1777	67	operating	operating	NOUN
inlawrev-3683	1777	68	loss	loss	NOUN
inlawrev-3683	1777	69	was	be	AUX
inlawrev-3683	1777	70	actually	actually	ADV
inlawrev-3683	1777	71	incurred.^^	incurred.^^	VERB
inlawrev-3683	1777	72	'	'	VERB
inlawrev-3683	1777	73	*	*	PUNCT
inlawrev-3683	1777	74	consequently	consequently	ADV
inlawrev-3683	1777	75	,	,	PUNCT
inlawrev-3683	1777	76	the	the	DET
inlawrev-3683	1777	77	tax	tax	NOUN
inlawrev-3683	1777	78	court	court	NOUN
inlawrev-3683	1777	79	reversed	reverse	VERB
inlawrev-3683	1777	80	the	the	DET
inlawrev-3683	1777	81	department	department	NOUN
inlawrev-3683	1777	82	's	's	PART
inlawrev-3683	1777	83	final	final	ADJ
inlawrev-3683	1777	84	determination	determination	NOUN
inlawrev-3683	1777	85	on	on	ADP
inlawrev-3683	1777	86	both	both	CCONJ
inlawrev-3683	1777	87	the	the	DET
inlawrev-3683	1777	88	add	add	VERB
inlawrev-3683	1777	89	-	-	PUNCT
inlawrev-3683	1777	90	back	back	NOUN
inlawrev-3683	1777	91	issue	issue	NOUN
inlawrev-3683	1777	92	and	and	CCONJ
inlawrev-3683	1777	93	the	the	DET
inlawrev-3683	1777	94	net	net	ADJ
inlawrev-3683	1777	95	operating	operating	NOUN
inlawrev-3683	1777	96	loss	loss	NOUN
inlawrev-3683	1777	97	issue	issue	NOUN
inlawrev-3683	1777	98	and	and	CCONJ
inlawrev-3683	1777	99	remanded	remand	VERB
inlawrev-3683	1777	100	both	both	DET
inlawrev-3683	1777	101	issues	issue	NOUN
inlawrev-3683	1777	102	to	to	ADP
inlawrev-3683	1777	103	the	the	DET
inlawrev-3683	1777	104	department	department	NOUN
inlawrev-3683	1777	105	for	for	ADP
inlawrev-3683	1777	106	further	further	ADJ
inlawrev-3683	1777	107	proceedings.^^^	proceedings.^^^	PROPN
inlawrev-3683	1777	108	f.	f.	PROPN
inlawrev-3683	1777	109	indiana	indiana	PROPN
inlawrev-3683	1777	110	income	income	PROPN
inlawrev-3683	1777	111	taxes	taxis	NOUN
inlawrev-3683	1777	112	—	—	PUNCT
inlawrev-3683	1777	113	adjusted	adjust	VERB
inlawrev-3683	1777	114	gross	gross	ADJ
inlawrev-3683	1777	115	income	income	NOUN
inlawrev-3683	1777	116	tax	tax	NOUN
inlawrev-3683	1777	117	i.	i.	PROPN
inlawrev-3683	1777	118	ziegler	ziegler	PROPN
inlawrev-3683	1777	119	v.	v.	PROPN
inlawrev-3683	1777	120	indiana	indiana	PROPN
inlawrev-3683	1777	121	department	department	PROPN
inlawrev-3683	1777	122	ofstate	ofstate	PROPN
inlawrev-3683	1777	123	revenue	revenue	NOUN
inlawrev-3683	1777	124	.	.	PUNCT
inlawrev-3683	1778	1	^^^—joseph	^^^—joseph	PROPN
inlawrev-3683	1778	2	zeigler	zeigler	PROPN
inlawrev-3683	1778	3	and	and	CCONJ
inlawrev-3683	1778	4	five	five	NUM
inlawrev-3683	1778	5	other	other	ADJ
inlawrev-3683	1778	6	individuals	individual	NOUN
inlawrev-3683	1778	7	(	(	PUNCT
inlawrev-3683	1778	8	the	the	DET
inlawrev-3683	1778	9	"	"	PUNCT
inlawrev-3683	1778	10	petitioners	petitioner	NOUN
inlawrev-3683	1778	11	"	"	PUNCT
inlawrev-3683	1778	12	)	)	PUNCT
inlawrev-3683	1778	13	filed	file	VERB
inlawrev-3683	1778	14	for	for	ADP
inlawrev-3683	1778	15	a	a	DET
inlawrev-3683	1778	16	refund	refund	NOUN
inlawrev-3683	1778	17	of	of	ADP
inlawrev-3683	1778	18	their	their	PRON
inlawrev-3683	1778	19	indiana	indiana	PROPN
inlawrev-3683	1778	20	income	income	NOUN
inlawrev-3683	1778	21	tax	tax	NOUN
inlawrev-3683	1778	22	paid	pay	VERB
inlawrev-3683	1778	23	for	for	ADP
inlawrev-3683	1778	24	the	the	DET
inlawrev-3683	1778	25	1997	1997	NUM
inlawrev-3683	1778	26	,	,	PUNCT
inlawrev-3683	1778	27	1998	1998	NUM
inlawrev-3683	1778	28	,	,	PUNCT
inlawrev-3683	1778	29	and	and	CCONJ
inlawrev-3683	1778	30	1999	1999	NUM
inlawrev-3683	1778	31	tax	tax	NOUN
inlawrev-3683	1778	32	years.^^^	years.^^^	PROPN
inlawrev-3683	1778	33	each	each	PRON
inlawrev-3683	1778	34	of	of	ADP
inlawrev-3683	1778	35	the	the	DET
inlawrev-3683	1778	36	petitioners	petitioner	NOUN
inlawrev-3683	1778	37	is	be	AUX
inlawrev-3683	1778	38	a	a	DET
inlawrev-3683	1778	39	resident	resident	NOUN
inlawrev-3683	1778	40	of	of	ADP
inlawrev-3683	1778	41	indiana	indiana	PROPN
inlawrev-3683	1778	42	and	and	CCONJ
inlawrev-3683	1778	43	a	a	DET
inlawrev-3683	1778	44	retired	retire	VERB
inlawrev-3683	1778	45	federal	federal	ADJ
inlawrev-3683	1778	46	government	government	NOUN
inlawrev-3683	1778	47	employee	employee	NOUN
inlawrev-3683	1778	48	.	.	PUNCT
inlawrev-3683	1779	1	the	the	DET
inlawrev-3683	1779	2	petitioners	petitioner	NOUN
inlawrev-3683	1779	3	claimed	claim	VERB
inlawrev-3683	1779	4	that	that	SCONJ
inlawrev-3683	1779	5	,	,	PUNCT
inlawrev-3683	1779	6	as	as	ADP
inlawrev-3683	1779	7	a	a	DET
inlawrev-3683	1779	8	result	result	NOUN
inlawrev-3683	1779	9	of	of	ADP
inlawrev-3683	1779	10	indiana	indiana	PROPN
inlawrev-3683	1779	11	code	code	PROPN
inlawrev-3683	1779	12	section	section	NOUN
inlawrev-3683	1779	13	6	6	NUM
inlawrev-3683	1779	14	-	-	SYM
inlawrev-3683	1779	15	3	3	NUM
inlawrev-3683	1779	16	-	-	PUNCT
inlawrev-3683	1779	17	2	2	NUM
inlawrev-3683	1779	18	-	-	SYM
inlawrev-3683	1779	19	3.7	3.7	NUM
inlawrev-3683	1779	20	,	,	PUNCT
inlawrev-3683	1779	21	federal	federal	ADJ
inlawrev-3683	1779	22	retirees	retiree	NOUN
inlawrev-3683	1779	23	who	who	PRON
inlawrev-3683	1779	24	received	receive	VERB
inlawrev-3683	1779	25	any	any	DET
inlawrev-3683	1779	26	federal	federal	ADJ
inlawrev-3683	1779	27	civil	civil	ADJ
inlawrev-3683	1779	28	service	service	NOUN
inlawrev-3683	1779	29	annuity	annuity	NOUN
inlawrev-3683	1779	30	income	income	NOUN
inlawrev-3683	1779	31	in	in	ADP
inlawrev-3683	1779	32	excess	excess	NOUN
inlawrev-3683	1779	33	of	of	ADP
inlawrev-3683	1779	34	$	$	SYM
inlawrev-3683	1779	35	2000	2000	NUM
inlawrev-3683	1779	36	per	per	ADP
inlawrev-3683	1779	37	year	year	NOUN
inlawrev-3683	1779	38	were	be	AUX
inlawrev-3683	1779	39	unfairly	unfairly	ADV
inlawrev-3683	1779	40	being	be	AUX
inlawrev-3683	1779	41	assessed	assess	VERB
inlawrev-3683	1779	42	indiana	indiana	NOUN
inlawrev-3683	1779	43	income	income	NOUN
inlawrev-3683	1779	44	taxes	taxis	NOUN
inlawrev-3683	1779	45	because	because	SCONJ
inlawrev-3683	1779	46	retired	retired	ADJ
inlawrev-3683	1779	47	state	state	NOUN
inlawrev-3683	1779	48	employees	employee	NOUN
inlawrev-3683	1779	49	and	and	CCONJ
inlawrev-3683	1779	50	other	other	ADJ
inlawrev-3683	1779	51	residents	resident	NOUN
inlawrev-3683	1779	52	receiving	receive	VERB
inlawrev-3683	1779	53	social	social	ADJ
inlawrev-3683	1779	54	security	security	NOUN
inlawrev-3683	1779	55	benefits	benefit	NOUN
inlawrev-3683	1779	56	as	as	SCONJ
inlawrev-3683	1779	57	retirement	retirement	NOUN
inlawrev-3683	1779	58	income	income	NOUN
inlawrev-3683	1779	59	were	be	AUX
inlawrev-3683	1779	60	exempt	exempt	ADJ
inlawrev-3683	1779	61	from	from	ADP
inlawrev-3683	1779	62	state	state	NOUN
inlawrev-3683	1779	63	income	income	NOUN
inlawrev-3683	1779	64	tax	tax	NOUN
inlawrev-3683	1779	65	.	.	PUNCT
inlawrev-3683	1780	1	in	in	ADP
inlawrev-3683	1780	2	january	january	PROPN
inlawrev-3683	1780	3	2001	2001	NUM
inlawrev-3683	1780	4	,	,	PUNCT
inlawrev-3683	1780	5	the	the	DET
inlawrev-3683	1780	6	petitioners	petitioner	NOUN
inlawrev-3683	1780	7	filed	file	VERB
inlawrev-3683	1780	8	a	a	DET
inlawrev-3683	1780	9	claim	claim	NOUN
inlawrev-3683	1780	10	for	for	ADP
inlawrev-3683	1780	11	refund	refund	NOUN
inlawrev-3683	1780	12	with	with	ADP
inlawrev-3683	1780	13	the	the	DET
inlawrev-3683	1780	14	department.^^	department.^^	NOUN
inlawrev-3683	1780	15	*	*	PUNCT
inlawrev-3683	1780	16	by	by	ADP
inlawrev-3683	1780	17	may	may	PROPN
inlawrev-3683	1780	18	200	200	NUM
inlawrev-3683	1780	19	1	1	NUM
inlawrev-3683	1780	20	,	,	PUNCT
inlawrev-3683	1780	21	the	the	DET
inlawrev-3683	1780	22	department	department	NOUN
inlawrev-3683	1780	23	had	have	AUX
inlawrev-3683	1780	24	acknowledged	acknowledge	VERB
inlawrev-3683	1780	25	the	the	DET
inlawrev-3683	1780	26	receipt	receipt	NOUN
inlawrev-3683	1780	27	ofthe	ofthe	NOUN
inlawrev-3683	1780	28	petitioners	petitioner	NOUN
inlawrev-3683	1780	29	'	'	PART
inlawrev-3683	1780	30	claims	claim	NOUN
inlawrev-3683	1780	31	for	for	ADP
inlawrev-3683	1780	32	refund	refund	NOUN
inlawrev-3683	1780	33	but	but	CCONJ
inlawrev-3683	1780	34	had	have	AUX
inlawrev-3683	1780	35	never	never	ADV
inlawrev-3683	1780	36	issued	issue	VERB
inlawrev-3683	1780	37	a	a	DET
inlawrev-3683	1780	38	final	final	ADJ
inlawrev-3683	1780	39	determination	determination	NOUN
inlawrev-3683	1780	40	.	.	PUNCT
inlawrev-3683	1781	1	on	on	ADP
inlawrev-3683	1781	2	april	april	PROPN
inlawrev-3683	1781	3	19	19	NUM
inlawrev-3683	1781	4	,	,	PUNCT
inlawrev-3683	1781	5	2002	2002	NUM
inlawrev-3683	1781	6	,	,	PUNCT
inlawrev-3683	1781	7	the	the	DET
inlawrev-3683	1781	8	petitioners	petitioner	NOUN
inlawrev-3683	1781	9	initiated	initiate	VERB
inlawrev-3683	1781	10	an	an	DET
inlawrev-3683	1781	11	original	original	ADJ
inlawrev-3683	1781	12	tax	tax	NOUN
inlawrev-3683	1781	13	appeal	appeal	NOUN
inlawrev-3683	1781	14	.	.	PUNCT
inlawrev-3683	1782	1	^^^	^^^	NOUN
inlawrev-3683	1782	2	on	on	ADP
inlawrev-3683	1782	3	october	october	PROPN
inlawrev-3683	1782	4	22	22	NUM
inlawrev-3683	1782	5	,	,	PUNCT
inlawrev-3683	1782	6	2002	2002	NUM
inlawrev-3683	1782	7	,	,	PUNCT
inlawrev-3683	1782	8	the	the	DET
inlawrev-3683	1782	9	petitioners	petitioner	NOUN
inlawrev-3683	1782	10	filed	file	VERB
inlawrev-3683	1782	11	a	a	DET
inlawrev-3683	1782	12	motion	motion	NOUN
inlawrev-3683	1782	13	for	for	ADP
inlawrev-3683	1782	14	partial	partial	ADJ
inlawrev-3683	1782	15	summaryjudgment	summaryjudgment	NOUN
inlawrev-3683	1782	16	requesting	request	VERB
inlawrev-3683	1782	17	that	that	SCONJ
inlawrev-3683	1782	18	the	the	DET
inlawrev-3683	1782	19	tax	tax	NOUN
inlawrev-3683	1782	20	580	580	NUM
inlawrev-3683	1782	21	.	.	PUNCT
inlawrev-3683	1783	1	i	i	PRON
inlawrev-3683	1783	2	d.	d.	PROPN
inlawrev-3683	1783	3	at	at	ADP
inlawrev-3683	1783	4	1076	1076	NUM
inlawrev-3683	1783	5	.	.	PUNCT
inlawrev-3683	1784	1	581	581	NUM
inlawrev-3683	1784	2	.	.	PUNCT
inlawrev-3683	1785	1	i	i	PRON
inlawrev-3683	1785	2	d.	d.	PROPN
inlawrev-3683	1785	3	582	582	NUM
inlawrev-3683	1785	4	.	.	PUNCT
inlawrev-3683	1786	1	i	i	PRON
inlawrev-3683	1786	2	d	d	PROPN
inlawrev-3683	1786	3	583	583	NUM
inlawrev-3683	1786	4	.	.	PUNCT
inlawrev-3683	1787	1	i	i	PRON
inlawrev-3683	1787	2	d	d	PROPN
inlawrev-3683	1787	3	584	584	NUM
inlawrev-3683	1787	4	.	.	PUNCT
inlawrev-3683	1788	1	i	i	PRON
inlawrev-3683	1788	2	d	d	PROPN
inlawrev-3683	1788	3	at	at	ADP
inlawrev-3683	1788	4	1077	1077	NUM
inlawrev-3683	1788	5	.	.	PUNCT
inlawrev-3683	1789	1	585	585	NUM
inlawrev-3683	1789	2	.	.	PUNCT
inlawrev-3683	1790	1	i	i	PRON
inlawrev-3683	1790	2	d	d	PROPN
inlawrev-3683	1790	3	586	586	NUM
inlawrev-3683	1790	4	.	.	X
inlawrev-3683	1790	5	797	797	NUM
inlawrev-3683	1790	6	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1790	7	881	881	NUM
inlawrev-3683	1790	8	(	(	PUNCT
inlawrev-3683	1790	9	ind	ind	NOUN
inlawrev-3683	1790	10	.	.	PUNCT
inlawrev-3683	1791	1	tax	tax	PROPN
inlawrev-3683	1791	2	ct	ct	PROPN
inlawrev-3683	1791	3	.	.	PROPN
inlawrev-3683	1791	4	2003	2003	NUM
inlawrev-3683	1791	5	)	)	PUNCT
inlawrev-3683	1791	6	.	.	PUNCT
inlawrev-3683	1792	1	587	587	NUM
inlawrev-3683	1792	2	.	.	PUNCT
inlawrev-3683	1793	1	/^.	/^.	PUNCT
inlawrev-3683	1793	2	at	at	ADP
inlawrev-3683	1793	3	883	883	NUM
inlawrev-3683	1793	4	.	.	PUNCT
inlawrev-3683	1794	1	588	588	NUM
inlawrev-3683	1794	2	.	.	PUNCT
inlawrev-3683	1795	1	i	i	PRON
inlawrev-3683	1795	2	d	d	PROPN
inlawrev-3683	1795	3	at	at	ADP
inlawrev-3683	1795	4	883	883	NUM
inlawrev-3683	1795	5	.	.	NOUN
inlawrev-3683	1795	6	589	589	NUM
inlawrev-3683	1795	7	.	.	PUNCT
inlawrev-3683	1796	1	i	i	PRON
inlawrev-3683	1796	2	d	d	PROPN
inlawrev-3683	1796	3	1404	1404	NUM
inlawrev-3683	1796	4	fndiana	fndiana	PROPN
inlawrev-3683	1796	5	law	law	PROPN
inlawrev-3683	1796	6	review	review	NOUN
inlawrev-3683	1796	7	[	[	X
inlawrev-3683	1796	8	vol	vol	NOUN
inlawrev-3683	1796	9	.	.	PUNCT
inlawrev-3683	1797	1	37	37	NUM
inlawrev-3683	1797	2	:	:	SYM
inlawrev-3683	1797	3	1	1	NUM
inlawrev-3683	1797	4	343	343	NUM
inlawrev-3683	1797	5	court	court	NOUN
inlawrev-3683	1797	6	hold	hold	VERB
inlawrev-3683	1797	7	that	that	SCONJ
inlawrev-3683	1797	8	they	they	PRON
inlawrev-3683	1797	9	were	be	AUX
inlawrev-3683	1797	10	entitled	entitle	VERB
inlawrev-3683	1797	11	,	,	PUNCT
inlawrev-3683	1797	12	as	as	ADP
inlawrev-3683	1797	13	a	a	DET
inlawrev-3683	1797	14	matter	matter	NOUN
inlawrev-3683	1797	15	of	of	ADP
inlawrev-3683	1797	16	law	law	NOUN
inlawrev-3683	1797	17	,	,	PUNCT
inlawrev-3683	1797	18	to	to	PART
inlawrev-3683	1797	19	present	present	VERB
inlawrev-3683	1797	20	their	their	PRON
inlawrev-3683	1797	21	claim	claim	NOUN
inlawrev-3683	1797	22	as	as	ADP
inlawrev-3683	1797	23	a	a	DET
inlawrev-3683	1797	24	class	class	NOUN
inlawrev-3683	1797	25	action	action	NOUN
inlawrev-3683	1797	26	lawsuit	lawsuit	NOUN
inlawrev-3683	1797	27	on	on	ADP
inlawrev-3683	1797	28	behalfof	behalfof	ADJ
inlawrev-3683	1797	29	all	all	DET
inlawrev-3683	1797	30	similarly	similarly	ADV
inlawrev-3683	1797	31	situated	situate	VERB
inlawrev-3683	1797	32	indiana	indiana	PROPN
inlawrev-3683	1797	33	residents	resident	NOUN
inlawrev-3683	1797	34	pursuant	pursuant	VERB
inlawrev-3683	1797	35	to	to	ADP
inlawrev-3683	1797	36	indiana	indiana	PROPN
inlawrev-3683	1797	37	code	code	PROPN
inlawrev-3683	1797	38	section	section	NOUN
inlawrev-3683	1797	39	6	6	NUM
inlawrev-3683	1797	40	-	-	SYM
inlawrev-3683	1797	41	3	3	NUM
inlawrev-3683	1797	42	-	-	PUNCT
inlawrev-3683	1797	43	2	2	NUM
inlawrev-3683	1797	44	-	-	PUNCT
inlawrev-3683	1797	45	3.7.^^	3.7.^^	NOUN
inlawrev-3683	1797	46	°	°	ADP
inlawrev-3683	1797	47	the	the	DET
inlawrev-3683	1797	48	tax	tax	NOUN
inlawrev-3683	1797	49	court	court	NOUN
inlawrev-3683	1797	50	determined	determine	VERB
inlawrev-3683	1797	51	that	that	SCONJ
inlawrev-3683	1797	52	the	the	DET
inlawrev-3683	1797	53	petitioners	petitioner	NOUN
inlawrev-3683	1797	54	'	'	PART
inlawrev-3683	1797	55	reliance	reliance	NOUN
inlawrev-3683	1797	56	on	on	ADP
inlawrev-3683	1797	57	indiana	indiana	PROPN
inlawrev-3683	1797	58	code	code	PROPN
inlawrev-3683	1797	59	section	section	NOUN
inlawrev-3683	1797	60	6	6	NUM
inlawrev-3683	1797	61	-	-	SYM
inlawrev-3683	1797	62	3	3	NUM
inlawrev-3683	1797	63	-	-	PUNCT
inlawrev-3683	1797	64	2	2	NUM
inlawrev-3683	1797	65	-	-	SYM
inlawrev-3683	1797	66	3.7	3.7	NUM
inlawrev-3683	1797	67	was	be	AUX
inlawrev-3683	1797	68	misplaced	misplace	VERB
inlawrev-3683	1797	69	,	,	PUNCT
inlawrev-3683	1797	70	as	as	ADP
inlawrev-3683	1797	71	indiana	indiana	PROPN
inlawrev-3683	1797	72	code	code	PROPN
inlawrev-3683	1797	73	section	section	NOUN
inlawrev-3683	1797	74	6	6	NUM
inlawrev-3683	1797	75	-	-	SYM
inlawrev-3683	1797	76	8	8	NUM
inlawrev-3683	1797	77	.	.	NOUN
inlawrev-3683	1797	78	1	1	NUM
inlawrev-3683	1797	79	-9	-9	PROPN
inlawrev-3683	1797	80	-	-	PUNCT
inlawrev-3683	1797	81	7	7	NUM
inlawrev-3683	1797	82	clearly	clearly	ADV
inlawrev-3683	1797	83	requires	require	VERB
inlawrev-3683	1797	84	that	that	SCONJ
inlawrev-3683	1797	85	every	every	DET
inlawrev-3683	1797	86	member	member	NOUN
inlawrev-3683	1797	87	ofa	ofa	PROPN
inlawrev-3683	1797	88	prospective	prospective	ADJ
inlawrev-3683	1797	89	class	class	NOUN
inlawrev-3683	1797	90	to	to	ADP
inlawrev-3683	1797	91	a	a	DET
inlawrev-3683	1797	92	class	class	NOUN
inlawrev-3683	1797	93	action	action	NOUN
inlawrev-3683	1797	94	lawsuit	lawsuit	NOUN
inlawrev-3683	1797	95	timely	timely	ADV
inlawrev-3683	1797	96	file	file	VERB
inlawrev-3683	1797	97	a	a	DET
inlawrev-3683	1797	98	claim	claim	NOUN
inlawrev-3683	1797	99	for	for	ADP
inlawrev-3683	1797	100	refund	refund	NOUN
inlawrev-3683	1797	101	with	with	ADP
inlawrev-3683	1797	102	the	the	DET
inlawrev-3683	1797	103	department.^^	department.^^	NOUN
inlawrev-3683	1797	104	'	'	PUNCT
inlawrev-3683	1797	105	nonetheless	nonetheless	ADV
inlawrev-3683	1797	106	,	,	PUNCT
inlawrev-3683	1797	107	the	the	DET
inlawrev-3683	1797	108	petitioners	petitioner	NOUN
inlawrev-3683	1797	109	argued	argue	VERB
inlawrev-3683	1797	110	that	that	SCONJ
inlawrev-3683	1797	111	they	they	PRON
inlawrev-3683	1797	112	were	be	AUX
inlawrev-3683	1797	113	entitled	entitle	VERB
inlawrev-3683	1797	114	to	to	PART
inlawrev-3683	1797	115	present	present	VERB
inlawrev-3683	1797	116	their	their	PRON
inlawrev-3683	1797	117	claim	claim	NOUN
inlawrev-3683	1797	118	as	as	ADP
inlawrev-3683	1797	119	a	a	DET
inlawrev-3683	1797	120	class	class	NOUN
inlawrev-3683	1797	121	action	action	NOUN
inlawrev-3683	1797	122	regardless	regardless	ADV
inlawrev-3683	1797	123	of	of	ADP
inlawrev-3683	1797	124	the	the	DET
inlawrev-3683	1797	125	fact	fact	NOUN
inlawrev-3683	1797	126	that	that	SCONJ
inlawrev-3683	1797	127	members	member	NOUN
inlawrev-3683	1797	128	of	of	ADP
inlawrev-3683	1797	129	that	that	DET
inlawrev-3683	1797	130	class	class	NOUN
inlawrev-3683	1797	131	had	have	AUX
inlawrev-3683	1797	132	never	never	ADV
inlawrev-3683	1797	133	filed	file	VERB
inlawrev-3683	1797	134	a	a	DET
inlawrev-3683	1797	135	claim	claim	NOUN
inlawrev-3683	1797	136	for	for	ADP
inlawrev-3683	1797	137	refund	refund	NOUN
inlawrev-3683	1797	138	because	because	SCONJ
inlawrev-3683	1797	139	indiana	indiana	PROPN
inlawrev-3683	1797	140	code	code	PROPN
inlawrev-3683	1797	141	section	section	NOUN
inlawrev-3683	1797	142	6	6	NUM
inlawrev-3683	1797	143	-	-	SYM
inlawrev-3683	1797	144	8.1	8.1	NUM
inlawrev-3683	1797	145	-	-	PUNCT
inlawrev-3683	1797	146	9	9	NUM
inlawrev-3683	1797	147	-	-	SYM
inlawrev-3683	1797	148	7	7	NUM
inlawrev-3683	1797	149	was	be	AUX
inlawrev-3683	1797	150	in	in	ADP
inlawrev-3683	1797	151	conflict	conflict	NOUN
inlawrev-3683	1797	152	with	with	ADP
inlawrev-3683	1797	153	indiana	indiana	PROPN
inlawrev-3683	1797	154	trial	trial	NOUN
inlawrev-3683	1797	155	rule	rule	NOUN
inlawrev-3683	1797	156	23.^^^	23.^^^	PROPN
inlawrev-3683	1797	157	more	more	ADV
inlawrev-3683	1797	158	specifically	specifically	ADV
inlawrev-3683	1797	159	,	,	PUNCT
inlawrev-3683	1797	160	the	the	DET
inlawrev-3683	1797	161	petitioners	petitioner	NOUN
inlawrev-3683	1797	162	claimed	claim	VERB
inlawrev-3683	1797	163	that	that	SCONJ
inlawrev-3683	1797	164	the	the	DET
inlawrev-3683	1797	165	conflict	conflict	NOUN
inlawrev-3683	1797	166	acted	act	VERB
inlawrev-3683	1797	167	as	as	ADP
inlawrev-3683	1797	168	a	a	DET
inlawrev-3683	1797	169	bar	bar	NOUN
inlawrev-3683	1797	170	to	to	ADP
inlawrev-3683	1797	171	indiana	indiana	PROPN
inlawrev-3683	1797	172	taxpayer	taxpayer	PROPN
inlawrev-3683	1797	173	's	's	PART
inlawrev-3683	1797	174	relief	relief	NOUN
inlawrev-3683	1797	175	,	,	PUNCT
inlawrev-3683	1797	176	and	and	CCONJ
inlawrev-3683	1797	177	therefore	therefore	ADV
inlawrev-3683	1797	178	,	,	PUNCT
inlawrev-3683	1797	179	indiana	indiana	PROPN
inlawrev-3683	1797	180	code	code	PROPN
inlawrev-3683	1797	181	section	section	PROPN
inlawrev-3683	1797	182	6	6	NUM
inlawrev-3683	1797	183	-	-	SYM
inlawrev-3683	1797	184	8	8	NUM
inlawrev-3683	1797	185	.	.	NOUN
inlawrev-3683	1797	186	1	1	NUM
inlawrev-3683	1797	187	-9	-9	PROPN
inlawrev-3683	1797	188	-	-	PUNCT
inlawrev-3683	1797	189	7	7	NUM
inlawrev-3683	1797	190	should	should	AUX
inlawrev-3683	1797	191	be	be	AUX
inlawrev-3683	1797	192	determined	determine	VERB
inlawrev-3683	1797	193	to	to	PART
inlawrev-3683	1797	194	be	be	AUX
inlawrev-3683	1797	195	invalid.^^^	invalid.^^^	PROPN
inlawrev-3683	1797	196	the	the	DET
inlawrev-3683	1797	197	tax	tax	NOUN
inlawrev-3683	1797	198	court	court	NOUN
inlawrev-3683	1797	199	,	,	PUNCT
inlawrev-3683	1797	200	however	however	ADV
inlawrev-3683	1797	201	,	,	PUNCT
inlawrev-3683	1797	202	determined	determine	VERB
inlawrev-3683	1797	203	that	that	SCONJ
inlawrev-3683	1797	204	trial	trial	NOUN
inlawrev-3683	1797	205	rule	rule	NOUN
inlawrev-3683	1797	206	23	23	NUM
inlawrev-3683	1797	207	and	and	CCONJ
inlawrev-3683	1797	208	indiana	indiana	PROPN
inlawrev-3683	1797	209	code	code	PROPN
inlawrev-3683	1797	210	section	section	NOUN
inlawrev-3683	1797	211	6	6	NUM
inlawrev-3683	1797	212	-	-	SYM
inlawrev-3683	1797	213	8.1	8.1	NUM
inlawrev-3683	1797	214	-	-	PUNCT
inlawrev-3683	1797	215	9	9	NUM
inlawrev-3683	1797	216	-	-	SYM
inlawrev-3683	1797	217	7	7	NUM
inlawrev-3683	1797	218	were	be	AUX
inlawrev-3683	1797	219	not	not	PART
inlawrev-3683	1797	220	incompatible	incompatible	ADJ
inlawrev-3683	1797	221	and	and	CCONJ
inlawrev-3683	1797	222	both	both	PRON
inlawrev-3683	1797	223	could	could	AUX
inlawrev-3683	1797	224	apply	apply	VERB
inlawrev-3683	1797	225	in	in	ADP
inlawrev-3683	1797	226	a	a	DET
inlawrev-3683	1797	227	given	give	VERB
inlawrev-3683	1797	228	situation	situation	NOUN
inlawrev-3683	1797	229	.	.	PUNCT
inlawrev-3683	1798	1	specifically	specifically	ADV
inlawrev-3683	1798	2	,	,	PUNCT
inlawrev-3683	1798	3	the	the	DET
inlawrev-3683	1798	4	tax	tax	NOUN
inlawrev-3683	1798	5	court	court	NOUN
inlawrev-3683	1798	6	determined	determine	VERB
inlawrev-3683	1798	7	that	that	SCONJ
inlawrev-3683	1798	8	indiana	indiana	PROPN
inlawrev-3683	1798	9	code	code	PROPN
inlawrev-3683	1798	10	section	section	NOUN
inlawrev-3683	1798	11	6	6	NUM
inlawrev-3683	1798	12	-	-	SYM
inlawrev-3683	1798	13	8.1	8.1	NUM
inlawrev-3683	1798	14	-	-	PUNCT
inlawrev-3683	1798	15	9	9	NUM
inlawrev-3683	1798	16	-	-	SYM
inlawrev-3683	1798	17	7	7	NUM
inlawrev-3683	1798	18	did	do	AUX
inlawrev-3683	1798	19	not	not	PART
inlawrev-3683	1798	20	act	act	VERB
inlawrev-3683	1798	21	to	to	AUX
inlawrev-3683	1798	22	bar	bar	VERB
inlawrev-3683	1798	23	individuals	individual	NOUN
inlawrev-3683	1798	24	from	from	ADP
inlawrev-3683	1798	25	bringing	bring	VERB
inlawrev-3683	1798	26	a	a	DET
inlawrev-3683	1798	27	class	class	NOUN
inlawrev-3683	1798	28	action	action	NOUN
inlawrev-3683	1798	29	pursuant	pursuant	ADJ
inlawrev-3683	1798	30	to	to	ADP
inlawrev-3683	1798	31	trial	trial	NOUN
inlawrev-3683	1798	32	rule	rule	NOUN
inlawrev-3683	1798	33	23	23	NUM
inlawrev-3683	1799	1	.^^	.^^	PROPN
inlawrev-3683	1799	2	*	*	PUNCT
inlawrev-3683	1799	3	instead	instead	ADV
inlawrev-3683	1799	4	,	,	PUNCT
inlawrev-3683	1799	5	the	the	DET
inlawrev-3683	1799	6	statute	statute	NOUN
inlawrev-3683	1799	7	provided	provide	VERB
inlawrev-3683	1799	8	a	a	DET
inlawrev-3683	1799	9	means	mean	NOUN
inlawrev-3683	1799	10	by	by	ADP
inlawrev-3683	1799	11	which	which	PRON
inlawrev-3683	1799	12	the	the	DET
inlawrev-3683	1799	13	department	department	NOUN
inlawrev-3683	1799	14	could	could	AUX
inlawrev-3683	1799	15	obtain	obtain	VERB
inlawrev-3683	1799	16	jurisdiction	jurisdiction	NOUN
inlawrev-3683	1799	17	over	over	ADP
inlawrev-3683	1799	18	the	the	DET
inlawrev-3683	1799	19	claim	claim	NOUN
inlawrev-3683	1799	20	against	against	ADP
inlawrev-3683	1799	21	the	the	DET
inlawrev-3683	1799	22	imposition	imposition	NOUN
inlawrev-3683	1799	23	of	of	ADP
inlawrev-3683	1799	24	the	the	DET
inlawrev-3683	1799	25	indiana	indiana	PROPN
inlawrev-3683	1799	26	income	income	NOUN
inlawrev-3683	1799	27	tax.^^^	tax.^^^	ADP
inlawrev-3683	1799	28	the	the	DET
inlawrev-3683	1799	29	tax	tax	NOUN
inlawrev-3683	1799	30	court	court	NOUN
inlawrev-3683	1799	31	determined	determine	VERB
inlawrev-3683	1799	32	that	that	SCONJ
inlawrev-3683	1799	33	,	,	PUNCT
inlawrev-3683	1799	34	as	as	ADP
inlawrev-3683	1799	35	a	a	DET
inlawrev-3683	1799	36	matter	matter	NOUN
inlawrev-3683	1799	37	of	of	ADP
inlawrev-3683	1799	38	policy	policy	NOUN
inlawrev-3683	1799	39	,	,	PUNCT
inlawrev-3683	1799	40	the	the	DET
inlawrev-3683	1799	41	requirement	requirement	NOUN
inlawrev-3683	1799	42	of	of	ADP
inlawrev-3683	1799	43	the	the	DET
inlawrev-3683	1799	44	exhausting	exhausting	ADJ
inlawrev-3683	1799	45	the	the	DET
inlawrev-3683	1799	46	refund	refund	NOUN
inlawrev-3683	1799	47	procedure	procedure	NOUN
inlawrev-3683	1799	48	advanced	advance	VERB
inlawrev-3683	1799	49	by	by	ADP
inlawrev-3683	1799	50	the	the	DET
inlawrev-3683	1799	51	statute	statute	NOUN
inlawrev-3683	1799	52	promoted	promote	VERB
inlawrev-3683	1799	53	the	the	DET
inlawrev-3683	1799	54	natural	natural	ADJ
inlawrev-3683	1799	55	progression	progression	NOUN
inlawrev-3683	1799	56	ofthe	ofthe	NOUN
inlawrev-3683	1799	57	claim	claim	NOUN
inlawrev-3683	1799	58	to	to	ADP
inlawrev-3683	1799	59	the	the	DET
inlawrev-3683	1799	60	tax	tax	NOUN
inlawrev-3683	1799	61	court	court	NOUN
inlawrev-3683	1799	62	and	and	CCONJ
inlawrev-3683	1799	63	acted	act	VERB
inlawrev-3683	1799	64	to	to	PART
inlawrev-3683	1799	65	preserve	preserve	VERB
inlawrev-3683	1799	66	both	both	DET
inlawrev-3683	1799	67	the	the	DET
inlawrev-3683	1799	68	department	department	NOUN
inlawrev-3683	1799	69	's	's	PART
inlawrev-3683	1799	70	and	and	CCONJ
inlawrev-3683	1799	71	the	the	DET
inlawrev-3683	1799	72	tax	tax	NOUN
inlawrev-3683	1799	73	court	court	NOUN
inlawrev-3683	1799	74	's	's	PART
inlawrev-3683	1799	75	jurisdiction	jurisdiction	NOUN
inlawrev-3683	1799	76	over	over	ADP
inlawrev-3683	1799	77	the	the	DET
inlawrev-3683	1799	78	matter.^^^	matter.^^^	NOUN
inlawrev-3683	1799	79	next	next	ADV
inlawrev-3683	1799	80	,	,	PUNCT
inlawrev-3683	1799	81	the	the	DET
inlawrev-3683	1799	82	tax	tax	NOUN
inlawrev-3683	1799	83	court	court	NOUN
inlawrev-3683	1799	84	distinguished	distinguish	VERB
inlawrev-3683	1799	85	the	the	DET
inlawrev-3683	1799	86	petitioners	petitioner	NOUN
inlawrev-3683	1799	87	'	'	PART
inlawrev-3683	1799	88	reliance	reliance	NOUN
inlawrev-3683	1799	89	on	on	ADP
inlawrev-3683	1799	90	clark	clark	PROPN
inlawrev-3683	1799	91	v.	v.	PROPN
inlawrev-3683	1799	92	lee.^^^	lee.^^^	PROPN
inlawrev-3683	1799	93	specifically	specifically	ADV
inlawrev-3683	1799	94	,	,	PUNCT
inlawrev-3683	1799	95	the	the	DET
inlawrev-3683	1799	96	tax	tax	NOUN
inlawrev-3683	1799	97	court	court	NOUN
inlawrev-3683	1799	98	determined	determine	VERB
inlawrev-3683	1799	99	that	that	SCONJ
inlawrev-3683	1799	100	the	the	DET
inlawrev-3683	1799	101	petitioner	petitioner	NOUN
inlawrev-3683	1799	102	's	's	PART
inlawrev-3683	1799	103	reliance	reliance	NOUN
inlawrev-3683	1799	104	on	on	ADP
inlawrev-3683	1799	105	clark'was	clark'was	AUX
inlawrev-3683	1799	106	misplaced	misplaced	ADJ
inlawrev-3683	1799	107	because	because	SCONJ
inlawrev-3683	1799	108	clark	clark	PROPN
inlawrev-3683	1799	109	v	v	PROPN
inlawrev-3683	1799	110	/	/	PUNCT
inlawrev-3683	1799	111	as	as	SCONJ
inlawrev-3683	1799	112	decided	decide	VERB
inlawrev-3683	1799	113	prior	prior	ADV
inlawrev-3683	1799	114	to	to	ADP
inlawrev-3683	1799	115	the	the	DET
inlawrev-3683	1799	116	general	general	ADJ
inlawrev-3683	1799	117	assembly	assembly	NOUN
inlawrev-3683	1799	118	's	's	PART
inlawrev-3683	1799	119	enactment	enactment	NOUN
inlawrev-3683	1799	120	of	of	ADP
inlawrev-3683	1799	121	indiana	indiana	PROPN
inlawrev-3683	1799	122	code	code	PROPN
inlawrev-3683	1799	123	section	section	NOUN
inlawrev-3683	1799	124	6	6	NUM
inlawrev-3683	1799	125	-	-	SYM
inlawrev-3683	1799	126	8	8	NUM
inlawrev-3683	1799	127	.	.	NOUN
inlawrev-3683	1799	128	1	1	NUM
inlawrev-3683	1799	129	-9	-9	PROPN
inlawrev-3683	1799	130	-	-	PUNCT
inlawrev-3683	1799	131	7.^^	7.^^	NOUN
inlawrev-3683	1799	132	*	*	NOUN
inlawrev-3683	1799	133	consequently	consequently	ADV
inlawrev-3683	1799	134	the	the	DET
inlawrev-3683	1799	135	tax	tax	NOUN
inlawrev-3683	1799	136	court	court	NOUN
inlawrev-3683	1799	137	held	hold	VERB
inlawrev-3683	1799	138	that	that	SCONJ
inlawrev-3683	1799	139	clark	clark	PROPN
inlawrev-3683	1799	140	was	be	AUX
inlawrev-3683	1799	141	no	no	ADV
inlawrev-3683	1799	142	longer	long	ADV
inlawrev-3683	1799	143	controlling	control	VERB
inlawrev-3683	1799	144	due	due	ADP
inlawrev-3683	1799	145	to	to	ADP
inlawrev-3683	1799	146	the	the	DET
inlawrev-3683	1799	147	enactment.^^^	enactment.^^^	NOUN
inlawrev-3683	1799	148	alternatively	alternatively	ADV
inlawrev-3683	1799	149	,	,	PUNCT
inlawrev-3683	1799	150	the	the	DET
inlawrev-3683	1799	151	petitioners	petitioner	NOUN
inlawrev-3683	1799	152	argued	argue	VERB
inlawrev-3683	1799	153	that	that	SCONJ
inlawrev-3683	1799	154	indiana	indiana	PROPN
inlawrev-3683	1799	155	code	code	PROPN
inlawrev-3683	1799	156	section	section	NOUN
inlawrev-3683	1799	157	68.1	68.1	NUM
inlawrev-3683	1799	158	-	-	SYM
inlawrev-3683	1799	159	9	9	NUM
inlawrev-3683	1799	160	-	-	SYM
inlawrev-3683	1799	161	7	7	NUM
inlawrev-3683	1799	162	violated	violate	VERB
inlawrev-3683	1799	163	article	article	NOUN
inlawrev-3683	1799	164	i	i	PRON
inlawrev-3683	1799	165	,	,	PUNCT
inlawrev-3683	1799	166	sections	section	NOUN
inlawrev-3683	1799	167	12	12	NUM
inlawrev-3683	1799	168	and	and	CCONJ
inlawrev-3683	1799	169	23	23	NUM
inlawrev-3683	1799	170	of	of	ADP
inlawrev-3683	1799	171	the	the	DET
inlawrev-3683	1799	172	indiana	indiana	PROPN
inlawrev-3683	1799	173	constitution	constitution	PROPN
inlawrev-3683	1799	174	.	.	PUNCT
inlawrev-3683	1800	1	first	first	ADV
inlawrev-3683	1800	2	,	,	PUNCT
inlawrev-3683	1800	3	the	the	DET
inlawrev-3683	1800	4	petitioners	petitioner	NOUN
inlawrev-3683	1800	5	argued	argue	VERB
inlawrev-3683	1800	6	that	that	SCONJ
inlawrev-3683	1800	7	the	the	DET
inlawrev-3683	1800	8	burden	burden	NOUN
inlawrev-3683	1800	9	imposed	impose	VERB
inlawrev-3683	1800	10	by	by	ADP
inlawrev-3683	1800	11	requiring	require	VERB
inlawrev-3683	1800	12	taxpayers	taxpayer	NOUN
inlawrev-3683	1800	13	to	to	PART
inlawrev-3683	1800	14	comply	comply	VERB
inlawrev-3683	1800	15	with	with	ADP
inlawrev-3683	1800	16	indiana	indiana	PROPN
inlawrev-3683	1800	17	code	code	PROPN
inlawrev-3683	1800	18	section	section	NOUN
inlawrev-3683	1800	19	6	6	NUM
inlawrev-3683	1800	20	-	-	SYM
inlawrev-3683	1800	21	8	8	NUM
inlawrev-3683	1800	22	.	.	NOUN
inlawrev-3683	1800	23	1	1	NUM
inlawrev-3683	1800	24	-9	-9	PROPN
inlawrev-3683	1800	25	-	-	PUNCT
inlawrev-3683	1800	26	7	7	NUM
inlawrev-3683	1800	27	was	be	AUX
inlawrev-3683	1800	28	unconstitutionally	unconstitutionally	ADV
inlawrev-3683	1800	29	violative	violative	ADJ
inlawrev-3683	1800	30	ofputative	ofputative	ADJ
inlawrev-3683	1800	31	class	class	NOUN
inlawrev-3683	1800	32	members	member	NOUN
inlawrev-3683	1800	33	protected	protect	VERB
inlawrev-3683	1800	34	property	property	NOUN
inlawrev-3683	1800	35	interest	interest	NOUN
inlawrev-3683	1800	36	in	in	ADP
inlawrev-3683	1800	37	claiming	claim	VERB
inlawrev-3683	1800	38	their	their	PRON
inlawrev-3683	1800	39	refund	refund	NOUN
inlawrev-3683	1800	40	.	.	PUNCT
inlawrev-3683	1801	1	second	second	ADJ
inlawrev-3683	1801	2	,	,	PUNCT
inlawrev-3683	1801	3	the	the	DET
inlawrev-3683	1801	4	petitioners	petitioner	NOUN
inlawrev-3683	1801	5	argued	argue	VERB
inlawrev-3683	1801	6	that	that	SCONJ
inlawrev-3683	1801	7	indiana	indiana	PROPN
inlawrev-3683	1801	8	code	code	PROPN
inlawrev-3683	1801	9	section	section	NOUN
inlawrev-3683	1801	10	6	6	NUM
inlawrev-3683	1801	11	-	-	SYM
inlawrev-3683	1801	12	8.1	8.1	NUM
inlawrev-3683	1801	13	-	-	PUNCT
inlawrev-3683	1801	14	9	9	NUM
inlawrev-3683	1801	15	-	-	SYM
inlawrev-3683	1801	16	7	7	NUM
inlawrev-3683	1801	17	unconstitutionally	unconstitutionally	ADV
inlawrev-3683	1801	18	afforded	afford	VERB
inlawrev-3683	1801	19	an	an	DET
inlawrev-3683	1801	20	advantage	advantage	NOUN
inlawrev-3683	1801	21	to	to	ADP
inlawrev-3683	1801	22	taxpayers	taxpayer	NOUN
inlawrev-3683	1801	23	filing	file	VERB
inlawrev-3683	1801	24	a	a	DET
inlawrev-3683	1801	25	class	class	NOUN
inlawrev-3683	1801	26	action	action	NOUN
inlawrev-3683	1801	27	lawsuit	lawsuit	NOUN
inlawrev-3683	1801	28	under	under	ADP
inlawrev-3683	1801	29	indiana	indiana	PROPN
inlawrev-3683	1801	30	code	code	PROPN
inlawrev-3683	1801	31	section	section	NOUN
inlawrev-3683	1801	32	6	6	NUM
inlawrev-3683	1801	33	-	-	SYM
inlawrev-3683	1801	34	8.1	8.1	NUM
inlawrev-3683	1801	35	-	-	PUNCT
inlawrev-3683	1801	36	9	9	NUM
inlawrev-3683	1801	37	-	-	SYM
inlawrev-3683	1801	38	7	7	NUM
inlawrev-3683	1801	39	and	and	CCONJ
inlawrev-3683	1801	40	to	to	ADP
inlawrev-3683	1801	41	litigants	litigant	NOUN
inlawrev-3683	1801	42	filing	file	VERB
inlawrev-3683	1801	43	a	a	DET
inlawrev-3683	1801	44	class	class	NOUN
inlawrev-3683	1801	45	action	action	NOUN
inlawrev-3683	1801	46	lawsuit	lawsuit	NOUN
inlawrev-3683	1801	47	under	under	ADP
inlawrev-3683	1801	48	trial	trial	NOUN
inlawrev-3683	1801	49	590	590	NUM
inlawrev-3683	1801	50	.	.	PUNCT
inlawrev-3683	1802	1	i	i	PRON
inlawrev-3683	1802	2	d.	d.	PROPN
inlawrev-3683	1802	3	591	591	NUM
inlawrev-3683	1802	4	.	.	PUNCT
inlawrev-3683	1803	1	i	i	PRON
inlawrev-3683	1803	2	d	d	PROPN
inlawrev-3683	1803	3	at	at	ADP
inlawrev-3683	1803	4	885	885	NUM
inlawrev-3683	1803	5	.	.	PUNCT
inlawrev-3683	1804	1	592	592	NUM
inlawrev-3683	1804	2	.	.	PUNCT
inlawrev-3683	1805	1	i	i	PRON
inlawrev-3683	1805	2	d	d	PROPN
inlawrev-3683	1805	3	593	593	NUM
inlawrev-3683	1805	4	.	.	PUNCT
inlawrev-3683	1806	1	i	i	PRON
inlawrev-3683	1806	2	d	d	PROPN
inlawrev-3683	1806	3	at	at	ADP
inlawrev-3683	1806	4	886	886	NUM
inlawrev-3683	1806	5	.	.	PUNCT
inlawrev-3683	1807	1	594	594	NUM
inlawrev-3683	1807	2	.	.	PUNCT
inlawrev-3683	1808	1	i	i	PRON
inlawrev-3683	1808	2	d	d	PROPN
inlawrev-3683	1808	3	595	595	NUM
inlawrev-3683	1808	4	.	.	PUNCT
inlawrev-3683	1809	1	i	i	PRON
inlawrev-3683	1809	2	d	d	PROPN
inlawrev-3683	1809	3	596	596	NUM
inlawrev-3683	1809	4	.	.	PUNCT
inlawrev-3683	1810	1	i	i	PRON
inlawrev-3683	1810	2	d	d	PROPN
inlawrev-3683	1810	3	at	at	ADP
inlawrev-3683	1810	4	886	886	NUM
inlawrev-3683	1810	5	-	-	SYM
inlawrev-3683	1810	6	87	87	NUM
inlawrev-3683	1810	7	.	.	PUNCT
inlawrev-3683	1811	1	597	597	NUM
inlawrev-3683	1811	2	.	.	X
inlawrev-3683	1812	1	406n.e.2d646(ind	406n.e.2d646(ind	NUM
inlawrev-3683	1812	2	.	.	NOUN
inlawrev-3683	1812	3	1980	1980	NUM
inlawrev-3683	1812	4	)	)	PUNCT
inlawrev-3683	1813	1	598	598	NUM
inlawrev-3683	1813	2	.	.	PUNCT
inlawrev-3683	1814	1	ziegler	ziegler	NOUN
inlawrev-3683	1814	2	,	,	PUNCT
inlawrev-3683	1814	3	797	797	NUM
inlawrev-3683	1814	4	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1814	5	at	at	ADP
inlawrev-3683	1814	6	887	887	NUM
inlawrev-3683	1814	7	.	.	PUNCT
inlawrev-3683	1815	1	599	599	NUM
inlawrev-3683	1815	2	.	.	PUNCT
inlawrev-3683	1816	1	i	i	PRON
inlawrev-3683	1816	2	d	d	PROPN
inlawrev-3683	1816	3	at	at	ADP
inlawrev-3683	1816	4	888	888	NUM
inlawrev-3683	1816	5	.	.	NOUN
inlawrev-3683	1816	6	2004	2004	NUM
inlawrev-3683	1816	7	]	]	PUNCT
inlawrev-3683	1817	1	taxation	taxation	NOUN
inlawrev-3683	1817	2	1405	1405	NUM
inlawrev-3683	1817	3	rule	rule	VERB
inlawrev-3683	1817	4	23.^^	23.^^	NUM
inlawrev-3683	1817	5	°	°	NOUN
inlawrev-3683	1817	6	in	in	ADP
inlawrev-3683	1817	7	both	both	DET
inlawrev-3683	1817	8	instances	instance	NOUN
inlawrev-3683	1817	9	,	,	PUNCT
inlawrev-3683	1817	10	the	the	DET
inlawrev-3683	1817	11	tax	tax	NOUN
inlawrev-3683	1817	12	court	court	NOUN
inlawrev-3683	1817	13	rejected	reject	VERB
inlawrev-3683	1817	14	the	the	DET
inlawrev-3683	1817	15	arguments	argument	NOUN
inlawrev-3683	1817	16	advanced	advance	VERB
inlawrev-3683	1817	17	by	by	ADP
inlawrev-3683	1817	18	the	the	DET
inlawrev-3683	1817	19	petitioners	petitioner	NOUN
inlawrev-3683	1817	20	.	.	PUNCT
inlawrev-3683	1818	1	in	in	ADP
inlawrev-3683	1818	2	the	the	DET
inlawrev-3683	1818	3	first	first	ADJ
inlawrev-3683	1818	4	instance	instance	NOUN
inlawrev-3683	1818	5	,	,	PUNCT
inlawrev-3683	1818	6	the	the	DET
inlawrev-3683	1818	7	tax	tax	NOUN
inlawrev-3683	1818	8	court	court	NOUN
inlawrev-3683	1818	9	determined	determine	VERB
inlawrev-3683	1818	10	that	that	SCONJ
inlawrev-3683	1818	11	the	the	DET
inlawrev-3683	1818	12	exhaustion	exhaustion	NOUN
inlawrev-3683	1818	13	ofadministrative	ofadministrative	ADJ
inlawrev-3683	1818	14	remedies	remedy	NOUN
inlawrev-3683	1818	15	required	require	VERB
inlawrev-3683	1818	16	by	by	ADP
inlawrev-3683	1818	17	indiana	indiana	PROPN
inlawrev-3683	1818	18	code	code	PROPN
inlawrev-3683	1818	19	section	section	PROPN
inlawrev-3683	1818	20	6	6	NUM
inlawrev-3683	1818	21	-	-	SYM
inlawrev-3683	1818	22	8.1	8.1	NUM
inlawrev-3683	1818	23	-	-	PUNCT
inlawrev-3683	1818	24	9	9	NUM
inlawrev-3683	1818	25	-	-	SYM
inlawrev-3683	1818	26	7	7	NUM
inlawrev-3683	1818	27	did	do	AUX
inlawrev-3683	1818	28	not	not	PART
inlawrev-3683	1818	29	prevent	prevent	VERB
inlawrev-3683	1818	30	putative	putative	ADJ
inlawrev-3683	1818	31	litigants	litigant	NOUN
inlawrev-3683	1818	32	from	from	ADP
inlawrev-3683	1818	33	bringing	bring	VERB
inlawrev-3683	1818	34	a	a	DET
inlawrev-3683	1818	35	claim	claim	NOUN
inlawrev-3683	1818	36	,	,	PUNCT
inlawrev-3683	1818	37	but	but	CCONJ
inlawrev-3683	1818	38	rather	rather	ADV
inlawrev-3683	1818	39	,	,	PUNCT
inlawrev-3683	1818	40	it	it	PRON
inlawrev-3683	1818	41	properly	properly	ADV
inlawrev-3683	1818	42	maintained	maintain	VERB
inlawrev-3683	1818	43	the	the	DET
inlawrev-3683	1818	44	jurisdiction	jurisdiction	NOUN
inlawrev-3683	1818	45	of	of	ADP
inlawrev-3683	1818	46	the	the	DET
inlawrev-3683	1818	47	case	case	NOUN
inlawrev-3683	1818	48	for	for	SCONJ
inlawrev-3683	1818	49	the	the	DET
inlawrev-3683	1818	50	tax	tax	NOUN
inlawrev-3683	1818	51	court	court	NOUN
inlawrev-3683	1818	52	to	to	PART
inlawrev-3683	1818	53	properly	properly	ADV
inlawrev-3683	1818	54	dispose	dispose	VERB
inlawrev-3683	1818	55	of	of	ADP
inlawrev-3683	1818	56	when	when	SCONJ
inlawrev-3683	1818	57	ripe	ripe	ADJ
inlawrev-3683	1818	58	for	for	ADP
inlawrev-3683	1818	59	appeal.^^	appeal.^^	NOUN
inlawrev-3683	1818	60	'	'	PUNCT
inlawrev-3683	1818	61	similarly	similarly	ADV
inlawrev-3683	1818	62	,	,	PUNCT
inlawrev-3683	1818	63	the	the	DET
inlawrev-3683	1818	64	tax	tax	NOUN
inlawrev-3683	1818	65	court	court	NOUN
inlawrev-3683	1818	66	disposed	dispose	VERB
inlawrev-3683	1818	67	of	of	ADP
inlawrev-3683	1818	68	the	the	DET
inlawrev-3683	1818	69	petitioners	petitioner	NOUN
inlawrev-3683	1818	70	'	'	PART
inlawrev-3683	1818	71	second	second	ADJ
inlawrev-3683	1818	72	argument	argument	NOUN
inlawrev-3683	1818	73	by	by	ADP
inlawrev-3683	1818	74	finding	find	VERB
inlawrev-3683	1818	75	that	that	DET
inlawrev-3683	1818	76	disparate	disparate	ADJ
inlawrev-3683	1818	77	treatment	treatment	NOUN
inlawrev-3683	1818	78	created	create	VERB
inlawrev-3683	1818	79	by	by	ADP
inlawrev-3683	1818	80	the	the	DET
inlawrev-3683	1818	81	requirement	requirement	NOUN
inlawrev-3683	1818	82	of	of	ADP
inlawrev-3683	1818	83	administrative	administrative	ADJ
inlawrev-3683	1818	84	exhaustion	exhaustion	NOUN
inlawrev-3683	1818	85	was	be	AUX
inlawrev-3683	1818	86	uniformly	uniformly	ADV
inlawrev-3683	1818	87	applicable	applicable	ADJ
inlawrev-3683	1818	88	to	to	ADP
inlawrev-3683	1818	89	all	all	DET
inlawrev-3683	1818	90	indiana	indiana	PROPN
inlawrev-3683	1818	91	taxpayers	taxpayer	NOUN
inlawrev-3683	1818	92	as	as	SCONJ
inlawrev-3683	1818	93	that	that	DET
inlawrev-3683	1818	94	process	process	NOUN
inlawrev-3683	1818	95	was	be	AUX
inlawrev-3683	1818	96	the	the	DET
inlawrev-3683	1818	97	only	only	ADJ
inlawrev-3683	1818	98	way	way	NOUN
inlawrev-3683	1818	99	in	in	ADP
inlawrev-3683	1818	100	which	which	PRON
inlawrev-3683	1818	101	a	a	DET
inlawrev-3683	1818	102	taxpayer	taxpayer	NOUN
inlawrev-3683	1818	103	could	could	AUX
inlawrev-3683	1818	104	preserve	preserve	VERB
inlawrev-3683	1818	105	the	the	DET
inlawrev-3683	1818	106	jurisdiction	jurisdiction	NOUN
inlawrev-3683	1818	107	ofthe	ofthe	NOUN
inlawrev-3683	1818	108	matter	matter	NOUN
inlawrev-3683	1818	109	for	for	SCONJ
inlawrev-3683	1818	110	the	the	DET
inlawrev-3683	1818	111	tax	tax	NOUN
inlawrev-3683	1818	112	court	court	NOUN
inlawrev-3683	1818	113	to	to	PART
inlawrev-3683	1818	114	hear	hear	VERB
inlawrev-3683	1818	115	on	on	ADP
inlawrev-3683	1818	116	appeal.^^^	appeal.^^^	PROPN
inlawrev-3683	1818	117	further	far	ADV
inlawrev-3683	1818	118	,	,	PUNCT
inlawrev-3683	1818	119	the	the	DET
inlawrev-3683	1818	120	tax	tax	NOUN
inlawrev-3683	1818	121	court	court	NOUN
inlawrev-3683	1818	122	determined	determine	VERB
inlawrev-3683	1818	123	that	that	SCONJ
inlawrev-3683	1818	124	this	this	DET
inlawrev-3683	1818	125	disparate	disparate	ADJ
inlawrev-3683	1818	126	treatment	treatment	NOUN
inlawrev-3683	1818	127	was	be	AUX
inlawrev-3683	1818	128	reasonably	reasonably	ADV
inlawrev-3683	1818	129	related	related	ADJ
inlawrev-3683	1818	130	to	to	ADP
inlawrev-3683	1818	131	the	the	DET
inlawrev-3683	1818	132	state	state	NOUN
inlawrev-3683	1818	133	's	's	PART
inlawrev-3683	1818	134	interest	interest	NOUN
inlawrev-3683	1818	135	in	in	ADP
inlawrev-3683	1818	136	preserving	preserve	VERB
inlawrev-3683	1818	137	the	the	DET
inlawrev-3683	1818	138	integrity	integrity	NOUN
inlawrev-3683	1818	139	of	of	ADP
inlawrev-3683	1818	140	its	its	PRON
inlawrev-3683	1818	141	revenue	revenue	NOUN
inlawrev-3683	1818	142	system	system	NOUN
inlawrev-3683	1818	143	.	.	PUNCT
inlawrev-3683	1819	1	consequently	consequently	ADV
inlawrev-3683	1819	2	,	,	PUNCT
inlawrev-3683	1819	3	the	the	DET
inlawrev-3683	1819	4	tax	tax	NOUN
inlawrev-3683	1819	5	court	court	NOUN
inlawrev-3683	1819	6	denied	deny	VERB
inlawrev-3683	1819	7	the	the	DET
inlawrev-3683	1819	8	petitioners	petitioner	NOUN
inlawrev-3683	1819	9	'	'	PART
inlawrev-3683	1819	10	motion	motion	NOUN
inlawrev-3683	1819	11	for	for	ADP
inlawrev-3683	1819	12	partial	partial	ADJ
inlawrev-3683	1819	13	summaryjudgment	summaryjudgment	NOUN
inlawrev-3683	1819	14	and	and	CCONJ
inlawrev-3683	1819	15	granted	grant	VERB
inlawrev-3683	1819	16	the	the	DET
inlawrev-3683	1819	17	department	department	NOUN
inlawrev-3683	1819	18	's	's	PART
inlawrev-3683	1819	19	motion	motion	NOUN
inlawrev-3683	1819	20	for	for	ADP
inlawrev-3683	1819	21	partial	partial	ADJ
inlawrev-3683	1819	22	summary	summary	NOUN
inlawrev-3683	1819	23	judgment.^^^	judgment.^^^	PROPN
inlawrev-3683	1819	24	2	2	NUM
inlawrev-3683	1819	25	.	.	PUNCT
inlawrev-3683	1819	26	eibeck	eibeck	PROPN
inlawrev-3683	1819	27	v.	v.	PROPN
inlawrev-3683	1819	28	indiana	indiana	PROPN
inlawrev-3683	1819	29	department	department	PROPN
inlawrev-3683	1819	30	ofstate	ofstate	PROPN
inlawrev-3683	1819	31	revenue	revenue	NOUN
inlawrev-3683	1819	32	.^^^—eibeck	.^^^—eibeck	PUNCT
inlawrev-3683	1819	33	is	be	AUX
inlawrev-3683	1819	34	an	an	DET
inlawrev-3683	1819	35	indiana	indiana	NOUN
inlawrev-3683	1819	36	resident	resident	NOUN
inlawrev-3683	1819	37	who	who	PRON
inlawrev-3683	1819	38	claimed	claim	VERB
inlawrev-3683	1819	39	zero	zero	NUM
inlawrev-3683	1819	40	income	income	NOUN
inlawrev-3683	1819	41	on	on	ADP
inlawrev-3683	1819	42	his	his	PRON
inlawrev-3683	1819	43	individual	individual	ADJ
inlawrev-3683	1819	44	state	state	NOUN
inlawrev-3683	1819	45	income	income	NOUN
inlawrev-3683	1819	46	tax	tax	NOUN
inlawrev-3683	1819	47	return	return	NOUN
inlawrev-3683	1819	48	for	for	ADP
inlawrev-3683	1819	49	the	the	DET
inlawrev-3683	1819	50	2000	2000	NUM
inlawrev-3683	1819	51	tax	tax	NOUN
inlawrev-3683	1819	52	year	year	NOUN
inlawrev-3683	1819	53	.	.	PUNCT
inlawrev-3683	1820	1	subsequently	subsequently	ADV
inlawrev-3683	1820	2	,	,	PUNCT
inlawrev-3683	1820	3	the	the	DET
inlawrev-3683	1820	4	department	department	NOUN
inlawrev-3683	1820	5	assessed	assess	VERB
inlawrev-3683	1820	6	eibeck	eibeck	NOUN
inlawrev-3683	1820	7	for	for	ADP
inlawrev-3683	1820	8	unpaid	unpaid	ADJ
inlawrev-3683	1820	9	taxes	taxis	NOUN
inlawrev-3683	1820	10	on	on	ADP
inlawrev-3683	1820	11	his	his	PRON
inlawrev-3683	1820	12	pension	pension	NOUN
inlawrev-3683	1820	13	income	income	NOUN
inlawrev-3683	1820	14	received	receive	VERB
inlawrev-3683	1820	15	throughout	throughout	ADP
inlawrev-3683	1820	16	the	the	DET
inlawrev-3683	1820	17	2000	2000	NUM
inlawrev-3683	1820	18	tax	tax	NOUN
inlawrev-3683	1820	19	year	year	NOUN
inlawrev-3683	1820	20	which	which	DET
inlawrev-3683	1820	21	assessment	assessment	NOUN
inlawrev-3683	1820	22	eibeck	eibeck	NOUN
inlawrev-3683	1820	23	timely	timely	ADV
inlawrev-3683	1820	24	protested	protest	VERB
inlawrev-3683	1820	25	with	with	ADP
inlawrev-3683	1820	26	the	the	DET
inlawrev-3683	1820	27	department	department	NOUN
inlawrev-3683	1820	28	.	.	PUNCT
inlawrev-3683	1821	1	after	after	ADP
inlawrev-3683	1821	2	conducting	conduct	VERB
inlawrev-3683	1821	3	a	a	DET
inlawrev-3683	1821	4	hearing	hearing	NOUN
inlawrev-3683	1821	5	on	on	ADP
inlawrev-3683	1821	6	the	the	DET
inlawrev-3683	1821	7	matter	matter	NOUN
inlawrev-3683	1821	8	,	,	PUNCT
inlawrev-3683	1821	9	the	the	DET
inlawrev-3683	1821	10	department	department	NOUN
inlawrev-3683	1821	11	issued	issue	VERB
inlawrev-3683	1821	12	a	a	DET
inlawrev-3683	1821	13	letter	letter	NOUN
inlawrev-3683	1821	14	of	of	ADP
inlawrev-3683	1821	15	findings	finding	NOUN
inlawrev-3683	1821	16	denying	deny	VERB
inlawrev-3683	1821	17	eibeck	eibeck	NOUN
inlawrev-3683	1821	18	's	's	PART
inlawrev-3683	1821	19	protest	protest	NOUN
inlawrev-3683	1821	20	.	.	PUNCT
inlawrev-3683	1822	1	on	on	ADP
inlawrev-3683	1822	2	october	october	PROPN
inlawrev-3683	1822	3	23	23	NUM
inlawrev-3683	1822	4	,	,	PUNCT
inlawrev-3683	1822	5	2002	2002	NUM
inlawrev-3683	1822	6	,	,	PUNCT
inlawrev-3683	1822	7	eibeck	eibeck	PROPN
inlawrev-3683	1822	8	initiated	initiate	VERB
inlawrev-3683	1822	9	an	an	DET
inlawrev-3683	1822	10	original	original	ADJ
inlawrev-3683	1822	11	tax	tax	NOUN
inlawrev-3683	1822	12	appeal.^^^	appeal.^^^	PROPN
inlawrev-3683	1822	13	eibeck	eibeck	NOUN
inlawrev-3683	1822	14	argued	argue	VERB
inlawrev-3683	1822	15	that	that	SCONJ
inlawrev-3683	1822	16	the	the	DET
inlawrev-3683	1822	17	department	department	NOUN
inlawrev-3683	1822	18	erred	err	VERB
inlawrev-3683	1822	19	in	in	ADP
inlawrev-3683	1822	20	assessing	assess	VERB
inlawrev-3683	1822	21	and	and	CCONJ
inlawrev-3683	1822	22	collecting	collect	VERB
inlawrev-3683	1822	23	indiana	indiana	PROPN
inlawrev-3683	1822	24	income	income	NOUN
inlawrev-3683	1822	25	tax	tax	NOUN
inlawrev-3683	1822	26	on	on	ADP
inlawrev-3683	1822	27	his	his	PRON
inlawrev-3683	1822	28	pension	pension	NOUN
inlawrev-3683	1822	29	income	income	NOUN
inlawrev-3683	1822	30	because	because	SCONJ
inlawrev-3683	1822	31	title	title	NOUN
inlawrev-3683	1822	32	26	26	NUM
inlawrev-3683	1822	33	ofthe	ofthe	NOUN
inlawrev-3683	1822	34	united	united	PROPN
inlawrev-3683	1822	35	states	states	PROPN
inlawrev-3683	1822	36	code	code	PROPN
inlawrev-3683	1822	37	is	be	AUX
inlawrev-3683	1822	38	not	not	PART
inlawrev-3683	1822	39	valid	valid	ADJ
inlawrev-3683	1822	40	law	law	NOUN
inlawrev-3683	1822	41	.	.	PUNCT
inlawrev-3683	1823	1	specifically	specifically	ADV
inlawrev-3683	1823	2	,	,	PUNCT
inlawrev-3683	1823	3	eibeck	eibeck	PROPN
inlawrev-3683	1823	4	cited	cite	VERB
inlawrev-3683	1823	5	numerous	numerous	ADJ
inlawrev-3683	1823	6	internet	internet	NOUN
inlawrev-3683	1823	7	articles	article	NOUN
inlawrev-3683	1823	8	stating	state	VERB
inlawrev-3683	1823	9	that	that	SCONJ
inlawrev-3683	1823	10	title	title	NOUN
inlawrev-3683	1823	11	26	26	NUM
inlawrev-3683	1823	12	has	have	AUX
inlawrev-3683	1823	13	not	not	PART
inlawrev-3683	1823	14	been	be	AUX
inlawrev-3683	1823	15	enacted	enact	VERB
inlawrev-3683	1823	16	as	as	ADP
inlawrev-3683	1823	17	positive	positive	ADJ
inlawrev-3683	1823	18	law	law	NOUN
inlawrev-3683	1823	19	,	,	PUNCT
inlawrev-3683	1823	20	and	and	CCONJ
inlawrev-3683	1823	21	therefore	therefore	ADV
inlawrev-3683	1823	22	,	,	PUNCT
inlawrev-3683	1823	23	indiana	indiana	PROPN
inlawrev-3683	1823	24	's	's	PART
inlawrev-3683	1823	25	taxation	taxation	NOUN
inlawrev-3683	1823	26	scheme	scheme	NOUN
inlawrev-3683	1823	27	is	be	AUX
inlawrev-3683	1823	28	not	not	PART
inlawrev-3683	1823	29	law.^	law.^	PROPN
inlawrev-3683	1823	30	°	°	NOUN
inlawrev-3683	1823	31	^	^	PUNCT
inlawrev-3683	1823	32	however	however	ADV
inlawrev-3683	1823	33	,	,	PUNCT
inlawrev-3683	1823	34	the	the	DET
inlawrev-3683	1823	35	tax	tax	NOUN
inlawrev-3683	1823	36	court	court	NOUN
inlawrev-3683	1823	37	determined	determine	VERB
inlawrev-3683	1823	38	that	that	SCONJ
inlawrev-3683	1823	39	eibeck	eibeck	NOUN
inlawrev-3683	1823	40	'	'	PUNCT
inlawrev-3683	1823	41	s	s	PART
inlawrev-3683	1823	42	reliance	reliance	NOUN
inlawrev-3683	1823	43	on	on	ADP
inlawrev-3683	1823	44	the	the	DET
inlawrev-3683	1823	45	positive	positive	ADJ
inlawrev-3683	1823	46	law	law	NOUN
inlawrev-3683	1823	47	distinction	distinction	NOUN
inlawrev-3683	1823	48	was	be	AUX
inlawrev-3683	1823	49	in	in	ADP
inlawrev-3683	1823	50	error	error	NOUN
inlawrev-3683	1823	51	and	and	CCONJ
inlawrev-3683	1823	52	only	only	ADV
inlawrev-3683	1823	53	meant	mean	VERB
inlawrev-3683	1823	54	that	that	SCONJ
inlawrev-3683	1823	55	congress	congress	PROPN
inlawrev-3683	1823	56	had	have	AUX
inlawrev-3683	1823	57	not	not	PART
inlawrev-3683	1823	58	yet	yet	ADV
inlawrev-3683	1823	59	"	"	PUNCT
inlawrev-3683	1823	60	reenacted	reenact	VERB
inlawrev-3683	1823	61	the	the	DET
inlawrev-3683	1823	62	valid	valid	ADJ
inlawrev-3683	1823	63	public	public	ADJ
inlawrev-3683	1823	64	laws	law	NOUN
inlawrev-3683	1823	65	contained	contain	VERB
inlawrev-3683	1823	66	in	in	ADP
inlawrev-3683	1823	67	the	the	DET
inlawrev-3683	1823	68	united	united	PROPN
inlawrev-3683	1823	69	state	state	PROPN
inlawrev-3683	1823	70	statutes	statute	NOUN
inlawrev-3683	1823	71	at	at	ADP
inlawrev-3683	1823	72	large	large	ADJ
inlawrev-3683	1823	73	,	,	PUNCT
inlawrev-3683	1823	74	which	which	PRON
inlawrev-3683	1823	75	were	be	AUX
inlawrev-3683	1823	76	then	then	ADV
inlawrev-3683	1823	77	codified	codify	VERB
inlawrev-3683	1823	78	in	in	ADP
inlawrev-3683	1823	79	the	the	DET
inlawrev-3683	1823	80	united	united	PROPN
inlawrev-3683	1823	81	states	states	PROPN
inlawrev-3683	1823	82	code	code	PROPN
inlawrev-3683	1823	83	under	under	ADP
inlawrev-3683	1823	84	title	title	NOUN
inlawrev-3683	1823	85	26	26	NUM
inlawrev-3683	1823	86	,	,	PUNCT
inlawrev-3683	1823	87	into	into	ADP
inlawrev-3683	1823	88	law	law	NOUN
inlawrev-3683	1823	89	in	in	ADP
inlawrev-3683	1823	90	the	the	DET
inlawrev-3683	1823	91	codified	codify	VERB
inlawrev-3683	1823	92	form	form	NOUN
inlawrev-3683	1823	93	.	.	PUNCT
inlawrev-3683	1823	94	"^^^	"^^^	PUNCT
inlawrev-3683	1824	1	regardless	regardless	ADV
inlawrev-3683	1824	2	of	of	ADP
inlawrev-3683	1824	3	this	this	DET
inlawrev-3683	1824	4	distinction	distinction	NOUN
inlawrev-3683	1824	5	,	,	PUNCT
inlawrev-3683	1824	6	the	the	DET
inlawrev-3683	1824	7	tax	tax	NOUN
inlawrev-3683	1824	8	court	court	NOUN
inlawrev-3683	1824	9	determined	determine	VERB
inlawrev-3683	1824	10	that	that	SCONJ
inlawrev-3683	1824	11	,	,	PUNCT
inlawrev-3683	1824	12	pursuant	pursuant	ADJ
inlawrev-3683	1824	13	to	to	ADP
inlawrev-3683	1824	14	the	the	DET
inlawrev-3683	1824	15	indiana	indiana	PROPN
inlawrev-3683	1824	16	constitution	constitution	PROPN
inlawrev-3683	1824	17	,	,	PUNCT
inlawrev-3683	1824	18	the	the	DET
inlawrev-3683	1824	19	general	general	ADJ
inlawrev-3683	1824	20	assembly	assembly	NOUN
inlawrev-3683	1824	21	's	's	PART
inlawrev-3683	1824	22	decision	decision	NOUN
inlawrev-3683	1824	23	to	to	PART
inlawrev-3683	1824	24	tax	tax	NOUN
inlawrev-3683	1824	25	income	income	NOUN
inlawrev-3683	1824	26	is	be	AUX
inlawrev-3683	1824	27	critical	critical	ADJ
inlawrev-3683	1824	28	to	to	ADP
inlawrev-3683	1824	29	indiana	indiana	PROPN
inlawrev-3683	1824	30	's	's	PART
inlawrev-3683	1824	31	sovereignty	sovereignty	NOUN
inlawrev-3683	1824	32	,	,	PUNCT
inlawrev-3683	1824	33	and	and	CCONJ
inlawrev-3683	1824	34	therefore	therefore	ADV
inlawrev-3683	1824	35	,	,	PUNCT
inlawrev-3683	1824	36	the	the	DET
inlawrev-3683	1824	37	legitimacy	legitimacy	NOUN
inlawrev-3683	1824	38	of	of	ADP
inlawrev-3683	1824	39	the	the	DET
inlawrev-3683	1824	40	general	general	ADJ
inlawrev-3683	1824	41	assembly	assembly	NOUN
inlawrev-3683	1824	42	's	's	PART
inlawrev-3683	1824	43	enactment	enactment	NOUN
inlawrev-3683	1824	44	of	of	ADP
inlawrev-3683	1824	45	the	the	DET
inlawrev-3683	1824	46	adjusted	adjust	VERB
inlawrev-3683	1824	47	gross	gross	ADJ
inlawrev-3683	1824	48	income	income	NOUN
inlawrev-3683	1824	49	tax	tax	NOUN
inlawrev-3683	1824	50	act	act	NOUN
inlawrev-3683	1824	51	of	of	ADP
inlawrev-3683	1824	52	1963	1963	NUM
inlawrev-3683	1824	53	was	be	AUX
inlawrev-3683	1824	54	constitutional.^^^	constitutional.^^^	PROPN
inlawrev-3683	1824	55	thus	thus	ADV
inlawrev-3683	1824	56	,	,	PUNCT
inlawrev-3683	1824	57	looking	look	VERB
inlawrev-3683	1824	58	to	to	ADP
inlawrev-3683	1824	59	the	the	DET
inlawrev-3683	1824	60	definition	definition	NOUN
inlawrev-3683	1824	61	incorporated	incorporate	VERB
inlawrev-3683	1824	62	into	into	ADP
inlawrev-3683	1824	63	the	the	DET
inlawrev-3683	1824	64	adjusted	adjust	VERB
inlawrev-3683	1824	65	gross	gross	ADJ
inlawrev-3683	1824	66	income	income	NOUN
inlawrev-3683	1824	67	tax	tax	PROPN
inlawrev-3683	1824	68	act	act	PROPN
inlawrev-3683	1824	69	,	,	PUNCT
inlawrev-3683	1824	70	the	the	DET
inlawrev-3683	1824	71	tax	tax	NOUN
inlawrev-3683	1824	72	court	court	NOUN
inlawrev-3683	1824	73	determined	determine	VERB
inlawrev-3683	1824	74	that	that	SCONJ
inlawrev-3683	1824	75	"	"	PUNCT
inlawrev-3683	1824	76	gross	gross	ADJ
inlawrev-3683	1824	77	income	income	NOUN
inlawrev-3683	1824	78	"	"	PUNCT
inlawrev-3683	1824	79	is	be	AUX
inlawrev-3683	1824	80	"	"	PUNCT
inlawrev-3683	1824	81	all	all	DET
inlawrev-3683	1824	82	income	income	NOUN
inlawrev-3683	1824	83	from	from	ADP
inlawrev-3683	1824	84	whatever	whatever	DET
inlawrev-3683	1824	85	source	source	NOUN
inlawrev-3683	1824	86	derived	derive	VERB
inlawrev-3683	1824	87	,	,	PUNCT
inlawrev-3683	1824	88	including	include	VERB
inlawrev-3683	1824	89	(	(	PUNCT
inlawrev-3683	1824	90	but	but	CCONJ
inlawrev-3683	1824	91	600	600	NUM
inlawrev-3683	1824	92	.	.	PUNCT
inlawrev-3683	1825	1	i	i	PRON
inlawrev-3683	1825	2	d.	d.	PROPN
inlawrev-3683	1825	3	at	at	ADP
inlawrev-3683	1825	4	889	889	NUM
inlawrev-3683	1825	5	.	.	PUNCT
inlawrev-3683	1826	1	601	601	NUM
inlawrev-3683	1826	2	.	.	PUNCT
inlawrev-3683	1827	1	i	i	PRON
inlawrev-3683	1827	2	d.	d.	PROPN
inlawrev-3683	1827	3	at	at	ADP
inlawrev-3683	1827	4	888	888	NUM
inlawrev-3683	1827	5	.	.	PROPN
inlawrev-3683	1827	6	602	602	NUM
inlawrev-3683	1827	7	.	.	PUNCT
inlawrev-3683	1828	1	i	i	PRON
inlawrev-3683	1828	2	d	d	PROPN
inlawrev-3683	1828	3	at	at	ADP
inlawrev-3683	1828	4	889	889	NUM
inlawrev-3683	1828	5	.	.	PUNCT
inlawrev-3683	1829	1	603	603	NUM
inlawrev-3683	1829	2	.	.	PUNCT
inlawrev-3683	1830	1	i	i	PRON
inlawrev-3683	1830	2	d	d	PROPN
inlawrev-3683	1830	3	604	604	NUM
inlawrev-3683	1830	4	.	.	PUNCT
inlawrev-3683	1831	1	799	799	NUM
inlawrev-3683	1831	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1831	3	1212	1212	NUM
inlawrev-3683	1831	4	(	(	PUNCT
inlawrev-3683	1831	5	ind	ind	NOUN
inlawrev-3683	1831	6	.	.	PUNCT
inlawrev-3683	1832	1	tax	tax	PROPN
inlawrev-3683	1832	2	ct	ct	PROPN
inlawrev-3683	1832	3	.	.	PROPN
inlawrev-3683	1832	4	2003	2003	NUM
inlawrev-3683	1832	5	)	)	PUNCT
inlawrev-3683	1832	6	.	.	PUNCT
inlawrev-3683	1833	1	605	605	NUM
inlawrev-3683	1833	2	.	.	PUNCT
inlawrev-3683	1834	1	i	i	PRON
inlawrev-3683	1834	2	d	d	PROPN
inlawrev-3683	1834	3	at	at	ADP
inlawrev-3683	1834	4	1213	1213	NUM
inlawrev-3683	1834	5	.	.	PUNCT
inlawrev-3683	1835	1	606	606	NUM
inlawrev-3683	1835	2	.	.	PUNCT
inlawrev-3683	1836	1	i	i	PRON
inlawrev-3683	1836	2	d	d	PROPN
inlawrev-3683	1836	3	607	607	NUM
inlawrev-3683	1836	4	.	.	PUNCT
inlawrev-3683	1837	1	/c/.	/c/.	PROPN
inlawrev-3683	1838	1	at	at	ADP
inlawrev-3683	1838	2	1213	1213	NUM
inlawrev-3683	1838	3	-	-	SYM
inlawrev-3683	1838	4	14	14	NUM
inlawrev-3683	1838	5	.	.	PUNCT
inlawrev-3683	1838	6	608	608	NUM
inlawrev-3683	1838	7	.	.	PUNCT
inlawrev-3683	1839	1	i	i	PRON
inlawrev-3683	1839	2	d	d	PROPN
inlawrev-3683	1839	3	at	at	ADP
inlawrev-3683	1839	4	1214	1214	NUM
inlawrev-3683	1839	5	;	;	PUNCT
inlawrev-3683	1839	6	see	see	VERB
inlawrev-3683	1839	7	ind	ind	NOUN
inlawrev-3683	1839	8	.	.	PUNCT
inlawrev-3683	1840	1	cost	cost	NOUN
inlawrev-3683	1840	2	.	.	PUNCT
inlawrev-3683	1841	1	art	art	NOUN
inlawrev-3683	1841	2	.	.	PUNCT
inlawrev-3683	1842	1	x	x	X
inlawrev-3683	1842	2	,	,	PUNCT
inlawrev-3683	1842	3	§	§	PROPN
inlawrev-3683	1842	4	8	8	NUM
inlawrev-3683	1842	5	.	.	SYM
inlawrev-3683	1842	6	1406	1406	NUM
inlawrev-3683	1842	7	indiana	indiana	PROPN
inlawrev-3683	1842	8	law	law	PROPN
inlawrev-3683	1842	9	review	review	NOUN
inlawrev-3683	1843	1	[	[	X
inlawrev-3683	1843	2	vol	vol	NOUN
inlawrev-3683	1843	3	.	.	PUNCT
inlawrev-3683	1843	4	37:1343	37:1343	NUM
inlawrev-3683	1843	5	not	not	PART
inlawrev-3683	1843	6	limited	limit	VERB
inlawrev-3683	1843	7	to	to	ADP
inlawrev-3683	1843	8	)	)	PUNCT
inlawrev-3683	1843	9	.	.	PUNCT
inlawrev-3683	1843	10	.	.	PUNCT
inlawrev-3683	1844	1	.	.	PUNCT
inlawrev-3683	1845	1	pensions	pension	NOUN
inlawrev-3683	1845	2	.	.	PUNCT
inlawrev-3683	1846	1	"	"	PUNCT
inlawrev-3683	1846	2	^	^	SYM
inlawrev-3683	1846	3	°	°	NOUN
inlawrev-3683	1846	4	^	^	PUNCT
inlawrev-3683	1846	5	consequently	consequently	ADV
inlawrev-3683	1846	6	,	,	PUNCT
inlawrev-3683	1846	7	the	the	DET
inlawrev-3683	1846	8	tax	tax	NOUN
inlawrev-3683	1846	9	court	court	NOUN
inlawrev-3683	1846	10	held	hold	VERB
inlawrev-3683	1846	11	that	that	SCONJ
inlawrev-3683	1846	12	the	the	DET
inlawrev-3683	1846	13	income	income	NOUN
inlawrev-3683	1846	14	tax	tax	NOUN
inlawrev-3683	1846	15	on	on	ADP
inlawrev-3683	1846	16	eibeck	eibeck	PROPN
inlawrev-3683	1846	17	's	's	PART
inlawrev-3683	1846	18	pension	pension	NOUN
inlawrev-3683	1846	19	was	be	AUX
inlawrev-3683	1846	20	supported	support	VERB
inlawrev-3683	1846	21	by	by	ADP
inlawrev-3683	1846	22	both	both	CCONJ
inlawrev-3683	1846	23	the	the	DET
inlawrev-3683	1846	24	indiana	indiana	PROPN
inlawrev-3683	1846	25	code	code	PROPN
inlawrev-3683	1846	26	and	and	CCONJ
inlawrev-3683	1846	27	the	the	DET
inlawrev-3683	1846	28	united	united	PROPN
inlawrev-3683	1846	29	states	states	PROPN
inlawrev-3683	1846	30	code	code	PROPN
inlawrev-3683	1846	31	and	and	CCONJ
inlawrev-3683	1846	32	affirmed	affirm	VERB
inlawrev-3683	1846	33	the	the	DET
inlawrev-3683	1846	34	department	department	NOUN
inlawrev-3683	1846	35	's	's	PART
inlawrev-3683	1846	36	final	final	ADJ
inlawrev-3683	1846	37	determination	determination	NOUN
inlawrev-3683	1846	38	denying	deny	VERB
inlawrev-3683	1846	39	eibeck	eibeck	PROPN
inlawrev-3683	1846	40	's	's	PART
inlawrev-3683	1846	41	protest.^'^	protest.^'^	PROPN
inlawrev-3683	1846	42	g.	g.	PROPN
inlawrev-3683	1846	43	indiana	indiana	PROPN
inlawrev-3683	1846	44	withholding	withholding	NOUN
inlawrev-3683	1846	45	taxes	taxis	NOUN
inlawrev-3683	1846	46	:	:	PUNCT
inlawrev-3683	1846	47	hunt	hunt	NOUN
inlawrev-3683	1846	48	v.	v.	PROPN
inlawrev-3683	1846	49	indiana	indiana	PROPN
inlawrev-3683	1846	50	department	department	PROPN
inlawrev-3683	1846	51	ofstate	ofstate	VERB
inlawrev-3683	1846	52	revenue^^	revenue^^	NOUN
inlawrev-3683	1846	53	'	'	PUNCT
inlawrev-3683	1846	54	hunt	hunt	NOUN
inlawrev-3683	1846	55	is	be	AUX
inlawrev-3683	1846	56	the	the	DET
inlawrev-3683	1846	57	sole	sole	ADJ
inlawrev-3683	1846	58	shareholder	shareholder	NOUN
inlawrev-3683	1846	59	of	of	ADP
inlawrev-3683	1846	60	hunt	hunt	NOUN
inlawrev-3683	1846	61	's	's	PART
inlawrev-3683	1846	62	health	health	NOUN
inlawrev-3683	1846	63	care	care	NOUN
inlawrev-3683	1846	64	center	center	PROPN
inlawrev-3683	1846	65	,	,	PUNCT
inlawrev-3683	1846	66	inc	inc	PROPN
inlawrev-3683	1846	67	.	.	PROPN
inlawrev-3683	1846	68	,	,	PUNCT
inlawrev-3683	1846	69	a	a	DET
inlawrev-3683	1846	70	nursing	nursing	NOUN
inlawrev-3683	1846	71	home	home	NOUN
inlawrev-3683	1846	72	located	locate	VERB
inlawrev-3683	1846	73	in	in	ADP
inlawrev-3683	1846	74	fort	fort	PROPN
inlawrev-3683	1846	75	wayne	wayne	PROPN
inlawrev-3683	1846	76	,	,	PUNCT
inlawrev-3683	1846	77	indiana	indiana	PROPN
inlawrev-3683	1846	78	.	.	PUNCT
inlawrev-3683	1847	1	in	in	ADP
inlawrev-3683	1847	2	1988	1988	NUM
inlawrev-3683	1847	3	,	,	PUNCT
inlawrev-3683	1847	4	hunt	hunt	NOUN
inlawrev-3683	1847	5	's	's	PART
inlawrev-3683	1847	6	manager	manager	NOUN
inlawrev-3683	1847	7	responsible	responsible	ADJ
inlawrev-3683	1847	8	for	for	ADP
inlawrev-3683	1847	9	paying	pay	VERB
inlawrev-3683	1847	10	the	the	DET
inlawrev-3683	1847	11	withholding	withhold	VERB
inlawrev-3683	1847	12	taxes	taxis	NOUN
inlawrev-3683	1847	13	to	to	ADP
inlawrev-3683	1847	14	the	the	DET
inlawrev-3683	1847	15	department	department	NOUN
inlawrev-3683	1847	16	quit	quit	VERB
inlawrev-3683	1847	17	.	.	PUNCT
inlawrev-3683	1848	1	subsequent	subsequent	ADJ
inlawrev-3683	1848	2	to	to	ADP
inlawrev-3683	1848	3	that	that	DET
inlawrev-3683	1848	4	employee	employee	NOUN
inlawrev-3683	1848	5	's	's	PART
inlawrev-3683	1848	6	absence	absence	NOUN
inlawrev-3683	1848	7	,	,	PUNCT
inlawrev-3683	1848	8	hunt	hunt	NOUN
inlawrev-3683	1848	9	issued	issue	VERB
inlawrev-3683	1848	10	two	two	NUM
inlawrev-3683	1848	11	checks	check	NOUN
inlawrev-3683	1848	12	to	to	ADP
inlawrev-3683	1848	13	the	the	DET
inlawrev-3683	1848	14	department	department	NOUN
inlawrev-3683	1848	15	for	for	ADP
inlawrev-3683	1848	16	withholding	withholding	NOUN
inlawrev-3683	1848	17	taxes	taxis	NOUN
inlawrev-3683	1848	18	and	and	CCONJ
inlawrev-3683	1848	19	deposited	deposit	VERB
inlawrev-3683	1848	20	her	her	PRON
inlawrev-3683	1848	21	own	own	ADJ
inlawrev-3683	1848	22	money	money	NOUN
inlawrev-3683	1848	23	into	into	ADP
inlawrev-3683	1848	24	the	the	DET
inlawrev-3683	1848	25	corporation	corporation	NOUN
inlawrev-3683	1848	26	's	's	PART
inlawrev-3683	1848	27	bank	bank	NOUN
inlawrev-3683	1848	28	account	account	NOUN
inlawrev-3683	1848	29	to	to	PART
inlawrev-3683	1848	30	prevent	prevent	VERB
inlawrev-3683	1848	31	the	the	DET
inlawrev-3683	1848	32	checks	check	NOUN
inlawrev-3683	1848	33	from	from	ADP
inlawrev-3683	1848	34	bouncing.^'^	bouncing.^'^	PROPN
inlawrev-3683	1848	35	on	on	ADP
inlawrev-3683	1848	36	,	,	PUNCT
inlawrev-3683	1848	37	march	march	PROPN
inlawrev-3683	1848	38	26	26	NUM
inlawrev-3683	1848	39	,	,	PUNCT
inlawrev-3683	1848	40	1998	1998	NUM
inlawrev-3683	1848	41	,	,	PUNCT
inlawrev-3683	1848	42	the	the	DET
inlawrev-3683	1848	43	department	department	NOUN
inlawrev-3683	1848	44	issued	issue	VERB
inlawrev-3683	1848	45	notice	notice	NOUN
inlawrev-3683	1848	46	to	to	ADP
inlawrev-3683	1848	47	hunt	hunt	NOUN
inlawrev-3683	1848	48	of	of	ADP
inlawrev-3683	1848	49	withholding	withholding	NOUN
inlawrev-3683	1848	50	taxes	taxis	NOUN
inlawrev-3683	1848	51	due	due	ADJ
inlawrev-3683	1848	52	for	for	ADP
inlawrev-3683	1848	53	1988	1988	NUM
inlawrev-3683	1848	54	.	.	PUNCT
inlawrev-3683	1849	1	hunt	hunt	NOUN
inlawrev-3683	1849	2	protested	protest	VERB
inlawrev-3683	1849	3	the	the	DET
inlawrev-3683	1849	4	assessment	assessment	NOUN
inlawrev-3683	1849	5	and	and	CCONJ
inlawrev-3683	1849	6	the	the	DET
inlawrev-3683	1849	7	department	department	NOUN
inlawrev-3683	1849	8	denied	deny	VERB
inlawrev-3683	1849	9	that	that	DET
inlawrev-3683	1849	10	claim	claim	NOUN
inlawrev-3683	1849	11	.	.	PUNCT
inlawrev-3683	1850	1	on	on	ADP
inlawrev-3683	1850	2	october	october	PROPN
inlawrev-3683	1850	3	19	19	NUM
inlawrev-3683	1850	4	,	,	PUNCT
inlawrev-3683	1850	5	1999	1999	NUM
inlawrev-3683	1850	6	,	,	PUNCT
inlawrev-3683	1850	7	hunt	hunt	NOUN
inlawrev-3683	1850	8	initiated	initiate	VERB
inlawrev-3683	1850	9	her	her	PRON
inlawrev-3683	1850	10	original	original	ADJ
inlawrev-3683	1850	11	tax	tax	NOUN
inlawrev-3683	1850	12	appeal.^'^	appeal.^'^	PROPN
inlawrev-3683	1850	13	hunt	hunt	NOUN
inlawrev-3683	1850	14	's	's	PART
inlawrev-3683	1850	15	argument	argument	NOUN
inlawrev-3683	1850	16	is	be	AUX
inlawrev-3683	1850	17	that	that	SCONJ
inlawrev-3683	1850	18	she	she	PRON
inlawrev-3683	1850	19	was	be	AUX
inlawrev-3683	1850	20	not	not	PART
inlawrev-3683	1850	21	an	an	DET
inlawrev-3683	1850	22	employee	employee	NOUN
inlawrev-3683	1850	23	ofthe	ofthe	NOUN
inlawrev-3683	1850	24	corporation	corporation	PROPN
inlawrev-3683	1850	25	responsible	responsible	ADJ
inlawrev-3683	1850	26	for	for	ADP
inlawrev-3683	1850	27	paying	pay	VERB
inlawrev-3683	1850	28	the	the	DET
inlawrev-3683	1850	29	withholding	withhold	VERB
inlawrev-3683	1850	30	taxes	taxis	NOUN
inlawrev-3683	1850	31	to	to	ADP
inlawrev-3683	1850	32	the	the	DET
inlawrev-3683	1850	33	department	department	NOUN
inlawrev-3683	1850	34	.	.	PUNCT
inlawrev-3683	1851	1	the	the	DET
inlawrev-3683	1851	2	test	test	NOUN
inlawrev-3683	1851	3	that	that	PRON
inlawrev-3683	1851	4	the	the	DET
inlawrev-3683	1851	5	tax	tax	NOUN
inlawrev-3683	1851	6	court	court	NOUN
inlawrev-3683	1851	7	applied	apply	VERB
inlawrev-3683	1851	8	for	for	ADP
inlawrev-3683	1851	9	imposing	impose	VERB
inlawrev-3683	1851	10	personal	personal	ADJ
inlawrev-3683	1851	11	liability	liability	NOUN
inlawrev-3683	1851	12	for	for	ADP
inlawrev-3683	1851	13	unpaid	unpaid	ADJ
inlawrev-3683	1851	14	withholding	withholding	NOUN
inlawrev-3683	1851	15	taxes	taxis	NOUN
inlawrev-3683	1851	16	was	be	AUX
inlawrev-3683	1851	17	whether	whether	SCONJ
inlawrev-3683	1851	18	the	the	DET
inlawrev-3683	1851	19	individual	individual	NOUN
inlawrev-3683	1851	20	was	be	AUX
inlawrev-3683	1851	21	an	an	DET
inlawrev-3683	1851	22	officer	officer	NOUN
inlawrev-3683	1851	23	,	,	PUNCT
inlawrev-3683	1851	24	employee	employee	NOUN
inlawrev-3683	1851	25	,	,	PUNCT
inlawrev-3683	1851	26	or	or	CCONJ
inlawrev-3683	1851	27	member	member	NOUN
inlawrev-3683	1851	28	of	of	ADP
inlawrev-3683	1851	29	the	the	DET
inlawrev-3683	1851	30	company	company	NOUN
inlawrev-3683	1851	31	,	,	PUNCT
inlawrev-3683	1851	32	and	and	CCONJ
inlawrev-3683	1851	33	if	if	SCONJ
inlawrev-3683	1851	34	so	so	ADV
inlawrev-3683	1851	35	,	,	PUNCT
inlawrev-3683	1851	36	whether	whether	SCONJ
inlawrev-3683	1851	37	or	or	CCONJ
inlawrev-3683	1851	38	not	not	PART
inlawrev-3683	1851	39	that	that	DET
inlawrev-3683	1851	40	individual	individual	NOUN
inlawrev-3683	1851	41	had	have	VERB
inlawrev-3683	1851	42	the	the	DET
inlawrev-3683	1851	43	duty	duty	NOUN
inlawrev-3683	1851	44	to	to	PART
inlawrev-3683	1851	45	remit	remit	VERB
inlawrev-3683	1851	46	the	the	DET
inlawrev-3683	1851	47	withholding	withholding	NOUN
inlawrev-3683	1851	48	taxes	taxis	NOUN
inlawrev-3683	1851	49	to	to	ADP
inlawrev-3683	1851	50	the	the	DET
inlawrev-3683	1851	51	department.^	department.^	NOUN
inlawrev-3683	1851	52	'	'	PUNCT
inlawrev-3683	1851	53	"	"	PUNCT
inlawrev-3683	1851	54	^	^	PUNCT
inlawrev-3683	1851	55	the	the	DET
inlawrev-3683	1851	56	tax	tax	NOUN
inlawrev-3683	1851	57	court	court	NOUN
inlawrev-3683	1851	58	determined	determine	VERB
inlawrev-3683	1851	59	that	that	SCONJ
inlawrev-3683	1851	60	by	by	ADP
inlawrev-3683	1851	61	hunt	hunt	NOUN
inlawrev-3683	1851	62	's	's	PART
inlawrev-3683	1851	63	own	own	ADJ
inlawrev-3683	1851	64	admission	admission	NOUN
inlawrev-3683	1851	65	,	,	PUNCT
inlawrev-3683	1851	66	she	she	PRON
inlawrev-3683	1851	67	had	have	AUX
inlawrev-3683	1851	68	paid	pay	VERB
inlawrev-3683	1851	69	the	the	DET
inlawrev-3683	1851	70	corporation	corporation	NOUN
inlawrev-3683	1851	71	's	's	PART
inlawrev-3683	1851	72	withholding	withholding	NOUN
inlawrev-3683	1851	73	taxes	taxis	NOUN
inlawrev-3683	1851	74	and	and	CCONJ
inlawrev-3683	1851	75	deposited	deposit	VERB
inlawrev-3683	1851	76	funds	fund	NOUN
inlawrev-3683	1851	77	into	into	ADP
inlawrev-3683	1851	78	the	the	DET
inlawrev-3683	1851	79	corporation	corporation	NOUN
inlawrev-3683	1851	80	's	's	PART
inlawrev-3683	1851	81	bank	bank	NOUN
inlawrev-3683	1851	82	account	account	NOUN
inlawrev-3683	1851	83	to	to	PART
inlawrev-3683	1851	84	prevent	prevent	VERB
inlawrev-3683	1851	85	them	they	PRON
inlawrev-3683	1851	86	from	from	ADP
inlawrev-3683	1851	87	bouncing.^	bouncing.^	ADV
inlawrev-3683	1851	88	^^	^^	PUNCT
inlawrev-3683	1851	89	taken	take	VERB
inlawrev-3683	1851	90	together	together	ADV
inlawrev-3683	1851	91	,	,	PUNCT
inlawrev-3683	1851	92	these	these	DET
inlawrev-3683	1851	93	two	two	NUM
inlawrev-3683	1851	94	facts	fact	NOUN
inlawrev-3683	1851	95	were	be	AUX
inlawrev-3683	1851	96	sufficient	sufficient	ADJ
inlawrev-3683	1851	97	for	for	SCONJ
inlawrev-3683	1851	98	the	the	DET
inlawrev-3683	1851	99	tax	tax	NOUN
inlawrev-3683	1851	100	court	court	NOUN
inlawrev-3683	1851	101	to	to	PART
inlawrev-3683	1851	102	hold	hold	VERB
inlawrev-3683	1851	103	that	that	DET
inlawrev-3683	1851	104	hunt	hunt	NOUN
inlawrev-3683	1851	105	was	be	AUX
inlawrev-3683	1851	106	an	an	DET
inlawrev-3683	1851	107	officer	officer	NOUN
inlawrev-3683	1851	108	who	who	PRON
inlawrev-3683	1851	109	had	have	VERB
inlawrev-3683	1851	110	the	the	DET
inlawrev-3683	1851	111	authority	authority	NOUN
inlawrev-3683	1851	112	,	,	PUNCT
inlawrev-3683	1851	113	and	and	CCONJ
inlawrev-3683	1851	114	therefore	therefore	ADV
inlawrev-3683	1851	115	the	the	DET
inlawrev-3683	1851	116	duty	duty	NOUN
inlawrev-3683	1851	117	,	,	PUNCT
inlawrev-3683	1851	118	to	to	PART
inlawrev-3683	1851	119	see	see	VERB
inlawrev-3683	1851	120	that	that	SCONJ
inlawrev-3683	1851	121	the	the	DET
inlawrev-3683	1851	122	withholding	withholding	NOUN
inlawrev-3683	1851	123	taxes	taxis	NOUN
inlawrev-3683	1851	124	were	be	AUX
inlawrev-3683	1851	125	paid.^'^	paid.^'^	PROPN
inlawrev-3683	1851	126	alternatively	alternatively	ADV
inlawrev-3683	1851	127	,	,	PUNCT
inlawrev-3683	1851	128	hunt	hunt	NOUN
inlawrev-3683	1851	129	argued	argue	VERB
inlawrev-3683	1851	130	that	that	SCONJ
inlawrev-3683	1851	131	the	the	DET
inlawrev-3683	1851	132	department	department	NOUN
inlawrev-3683	1851	133	's	's	PART
inlawrev-3683	1851	134	attempt	attempt	NOUN
inlawrev-3683	1851	135	to	to	PART
inlawrev-3683	1851	136	hold	hold	VERB
inlawrev-3683	1851	137	hunt	hunt	NOUN
inlawrev-3683	1851	138	personal	personal	ADJ
inlawrev-3683	1851	139	liable	liable	ADJ
inlawrev-3683	1851	140	for	for	ADP
inlawrev-3683	1851	141	the	the	DET
inlawrev-3683	1851	142	withholding	withholding	NOUN
inlawrev-3683	1851	143	taxes	taxis	NOUN
inlawrev-3683	1851	144	ten	ten	NUM
inlawrev-3683	1851	145	years	year	NOUN
inlawrev-3683	1851	146	after	after	SCONJ
inlawrev-3683	1851	147	-	-	PUNCT
inlawrev-3683	1851	148	the	the	DET
inlawrev-3683	1851	149	-	-	PUNCT
inlawrev-3683	1851	150	fact	fact	NOUN
inlawrev-3683	1851	151	is	be	AUX
inlawrev-3683	1851	152	barred	bar	VERB
inlawrev-3683	1851	153	by	by	ADP
inlawrev-3683	1851	154	the	the	DET
inlawrev-3683	1851	155	doctrine	doctrine	NOUN
inlawrev-3683	1851	156	of	of	ADP
inlawrev-3683	1851	157	laches	lache	NOUN
inlawrev-3683	1851	158	.	.	PUNCT
inlawrev-3683	1852	1	the	the	DET
inlawrev-3683	1852	2	elements	element	NOUN
inlawrev-3683	1852	3	of	of	ADP
inlawrev-3683	1852	4	the	the	DET
inlawrev-3683	1852	5	doctrine	doctrine	NOUN
inlawrev-3683	1852	6	of	of	ADP
inlawrev-3683	1852	7	laches	lache	NOUN
inlawrev-3683	1852	8	has	have	AUX
inlawrev-3683	1852	9	been	be	AUX
inlawrev-3683	1852	10	determined	determine	VERB
inlawrev-3683	1852	11	to	to	PART
inlawrev-3683	1852	12	be	be	AUX
inlawrev-3683	1852	13	inexcusable	inexcusable	ADJ
inlawrev-3683	1852	14	delay	delay	NOUN
inlawrev-3683	1852	15	in	in	ADP
inlawrev-3683	1852	16	asserting	assert	VERB
inlawrev-3683	1852	17	a	a	DET
inlawrev-3683	1852	18	claim	claim	NOUN
inlawrev-3683	1852	19	of	of	ADP
inlawrev-3683	1852	20	right	right	NOUN
inlawrev-3683	1852	21	,	,	PUNCT
inlawrev-3683	1852	22	an	an	DET
inlawrev-3683	1852	23	implied	imply	VERB
inlawrev-3683	1852	24	waiver	waiver	NOUN
inlawrev-3683	1852	25	arising	arise	VERB
inlawrev-3683	1852	26	from	from	ADP
inlawrev-3683	1852	27	knowing	know	VERB
inlawrev-3683	1852	28	acquiescence	acquiescence	NOUN
inlawrev-3683	1852	29	in	in	ADP
inlawrev-3683	1852	30	existing	exist	VERB
inlawrev-3683	1852	31	conditions	condition	NOUN
inlawrev-3683	1852	32	,	,	PUNCT
inlawrev-3683	1852	33	and	and	CCONJ
inlawrev-3683	1852	34	circumstances	circumstance	NOUN
inlawrev-3683	1852	35	resulting	result	VERB
inlawrev-3683	1852	36	in	in	ADP
inlawrev-3683	1852	37	prejudice	prejudice	NOUN
inlawrev-3683	1852	38	to	to	ADP
inlawrev-3683	1852	39	the	the	DET
inlawrev-3683	1852	40	adverse	adverse	ADJ
inlawrev-3683	1852	41	party	party	NOUN
inlawrev-3683	1852	42	.	.	PUNCT
inlawrev-3683	1853	1	the	the	DET
inlawrev-3683	1853	2	tax	tax	NOUN
inlawrev-3683	1853	3	court	court	NOUN
inlawrev-3683	1853	4	determined	determine	VERB
inlawrev-3683	1853	5	that	that	SCONJ
inlawrev-3683	1853	6	hunt	hunt	NOUN
inlawrev-3683	1853	7	failed	fail	VERB
inlawrev-3683	1853	8	to	to	PART
inlawrev-3683	1853	9	establish	establish	VERB
inlawrev-3683	1853	10	a	a	DET
inlawrev-3683	1853	11	valid	valid	ADJ
inlawrev-3683	1853	12	defense	defense	NOUN
inlawrev-3683	1853	13	of	of	ADP
inlawrev-3683	1853	14	the	the	DET
inlawrev-3683	1853	15	doctrine	doctrine	NOUN
inlawrev-3683	1853	16	of	of	ADP
inlawrev-3683	1853	17	laches	lache	NOUN
inlawrev-3683	1853	18	,	,	PUNCT
inlawrev-3683	1853	19	because	because	SCONJ
inlawrev-3683	1853	20	she	she	PRON
inlawrev-3683	1853	21	failed	fail	VERB
inlawrev-3683	1853	22	to	to	PART
inlawrev-3683	1853	23	satisfy	satisfy	VERB
inlawrev-3683	1853	24	the	the	DET
inlawrev-3683	1853	25	first	first	ADJ
inlawrev-3683	1853	26	element	element	NOUN
inlawrev-3683	1853	27	.	.	PUNCT
inlawrev-3683	1854	1	specifically	specifically	ADV
inlawrev-3683	1854	2	,	,	PUNCT
inlawrev-3683	1854	3	the	the	DET
inlawrev-3683	1854	4	tax	tax	NOUN
inlawrev-3683	1854	5	court	court	NOUN
inlawrev-3683	1854	6	determined	determine	VERB
inlawrev-3683	1854	7	that	that	SCONJ
inlawrev-3683	1854	8	because	because	SCONJ
inlawrev-3683	1854	9	the	the	DET
inlawrev-3683	1854	10	department	department	NOUN
inlawrev-3683	1854	11	had	have	AUX
inlawrev-3683	1854	12	timely	timely	ADV
inlawrev-3683	1854	13	notified	notify	VERB
inlawrev-3683	1854	14	the	the	DET
inlawrev-3683	1854	15	corporation	corporation	NOUN
inlawrev-3683	1854	16	of	of	ADP
inlawrev-3683	1854	17	the	the	DET
inlawrev-3683	1854	18	delinquent	delinquent	ADJ
inlawrev-3683	1854	19	withholding	withholding	NOUN
inlawrev-3683	1854	20	taxes	taxis	NOUN
inlawrev-3683	1854	21	in	in	ADP
inlawrev-3683	1854	22	1988	1988	NUM
inlawrev-3683	1854	23	and	and	CCONJ
inlawrev-3683	1854	24	1989	1989	NUM
inlawrev-3683	1854	25	,	,	PUNCT
inlawrev-3683	1854	26	it	it	PRON
inlawrev-3683	1854	27	could	could	AUX
inlawrev-3683	1854	28	be	be	AUX
inlawrev-3683	1854	29	inferred	infer	VERB
inlawrev-3683	1854	30	that	that	SCONJ
inlawrev-3683	1854	31	hunt	hunt	NOUN
inlawrev-3683	1854	32	,	,	PUNCT
inlawrev-3683	1854	33	as	as	ADP
inlawrev-3683	1854	34	then	then	ADV
inlawrev-3683	1854	35	replacement	replacement	NOUN
inlawrev-3683	1854	36	manager	manager	NOUN
inlawrev-3683	1854	37	,	,	PUNCT
inlawrev-3683	1854	38	had	have	VERB
inlawrev-3683	1854	39	constructive	constructive	ADJ
inlawrev-3683	1854	40	609	609	NUM
inlawrev-3683	1854	41	.	.	PUNCT
inlawrev-3683	1855	1	i	i	PRON
inlawrev-3683	1855	2	d	d	PROPN
inlawrev-3683	1855	3	(	(	PUNCT
inlawrev-3683	1855	4	quoting	quote	VERB
inlawrev-3683	1855	5	ind	ind	PROPN
inlawrev-3683	1855	6	.	.	PUNCT
inlawrev-3683	1856	1	code	code	PROPN
inlawrev-3683	1856	2	.	.	PUNCT
inlawrev-3683	1857	1	§	§	PROPN
inlawrev-3683	1857	2	6	6	NUM
inlawrev-3683	1857	3	-	-	SYM
inlawrev-3683	1857	4	3	3	NUM
inlawrev-3683	1857	5	-	-	PUNCT
inlawrev-3683	1857	6	1	1	NUM
inlawrev-3683	1857	7	-	-	SYM
inlawrev-3683	1857	8	8	8	NUM
inlawrev-3683	1857	9	(	(	PUNCT
inlawrev-3683	1857	10	quoting	quote	VERB
inlawrev-3683	1857	11	26	26	NUM
inlawrev-3683	1857	12	u.s.c	u.s.c	ADJ
inlawrev-3683	1857	13	.	.	PUNCT
inlawrev-3683	1858	1	§	§	PROPN
inlawrev-3683	1858	2	61(a)(l	61(a)(l	NOUN
inlawrev-3683	1858	3	1	1	NUM
inlawrev-3683	1858	4	)	)	PUNCT
inlawrev-3683	1858	5	)	)	PUNCT
inlawrev-3683	1858	6	)	)	PUNCT
inlawrev-3683	1858	7	.	.	PUNCT
inlawrev-3683	1859	1	610	610	NUM
inlawrev-3683	1859	2	.	.	PUNCT
inlawrev-3683	1860	1	i	i	PRON
inlawrev-3683	1860	2	d.	d.	PROPN
inlawrev-3683	1860	3	611	611	NUM
inlawrev-3683	1860	4	.	.	PUNCT
inlawrev-3683	1861	1	790	790	NUM
inlawrev-3683	1861	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1861	3	630	630	NUM
inlawrev-3683	1861	4	(	(	PUNCT
inlawrev-3683	1861	5	ind	ind	NOUN
inlawrev-3683	1861	6	.	.	PUNCT
inlawrev-3683	1862	1	tax	tax	PROPN
inlawrev-3683	1862	2	ct	ct	PROPN
inlawrev-3683	1862	3	.	.	PROPN
inlawrev-3683	1862	4	2003	2003	NUM
inlawrev-3683	1862	5	)	)	PUNCT
inlawrev-3683	1862	6	.	.	PUNCT
inlawrev-3683	1863	1	612	612	NUM
inlawrev-3683	1863	2	.	.	PUNCT
inlawrev-3683	1864	1	/^.	/^.	PUNCT
inlawrev-3683	1864	2	at	at	ADP
inlawrev-3683	1864	3	63	63	NUM
inlawrev-3683	1864	4	1	1	NUM
inlawrev-3683	1864	5	-	-	SYM
inlawrev-3683	1864	6	32	32	NUM
inlawrev-3683	1864	7	.	.	PUNCT
inlawrev-3683	1865	1	613	613	NUM
inlawrev-3683	1865	2	.	.	PUNCT
inlawrev-3683	1866	1	i	i	PRON
inlawrev-3683	1866	2	d	d	PROPN
inlawrev-3683	1866	3	614	614	NUM
inlawrev-3683	1866	4	.	.	PUNCT
inlawrev-3683	1867	1	i	i	PRON
inlawrev-3683	1867	2	d	d	PROPN
inlawrev-3683	1867	3	615	615	NUM
inlawrev-3683	1867	4	.	.	PUNCT
inlawrev-3683	1868	1	i	i	PRON
inlawrev-3683	1868	2	d	d	PROPN
inlawrev-3683	1868	3	at	at	ADP
inlawrev-3683	1868	4	633	633	NUM
inlawrev-3683	1868	5	.	.	PUNCT
inlawrev-3683	1869	1	616	616	NUM
inlawrev-3683	1869	2	.	.	PUNCT
inlawrev-3683	1870	1	i	i	PRON
inlawrev-3683	1870	2	d	d	PROPN
inlawrev-3683	1870	3	2004	2004	NUM
inlawrev-3683	1870	4	]	]	PUNCT
inlawrev-3683	1870	5	taxation	taxation	NOUN
inlawrev-3683	1870	6	1407	1407	NUM
inlawrev-3683	1870	7	notice.^^^	notice.^^^	PROPN
inlawrev-3683	1870	8	consequently	consequently	ADV
inlawrev-3683	1870	9	,	,	PUNCT
inlawrev-3683	1870	10	the	the	DET
inlawrev-3683	1870	11	tax	tax	NOUN
inlawrev-3683	1870	12	court	court	NOUN
inlawrev-3683	1870	13	affirmed	affirm	VERB
inlawrev-3683	1870	14	the	the	DET
inlawrev-3683	1870	15	department	department	NOUN
inlawrev-3683	1870	16	's	's	PART
inlawrev-3683	1870	17	final	final	ADJ
inlawrev-3683	1870	18	determination.^'^	determination.^'^	PROPN
inlawrev-3683	1870	19	h.	h.	PROPN
inlawrev-3683	1870	20	indiana	indiana	PROPN
inlawrev-3683	1870	21	controlled	control	VERB
inlawrev-3683	1870	22	substance	substance	NOUN
inlawrev-3683	1870	23	excise	excise	NOUN
inlawrev-3683	1870	24	tax	tax	NOUN
inlawrev-3683	1870	25	:	:	PUNCT
inlawrev-3683	1870	26	ford	ford	PROPN
inlawrev-3683	1870	27	v.	v.	PROPN
inlawrev-3683	1870	28	indiana	indiana	PROPN
inlawrev-3683	1870	29	department	department	PROPN
inlawrev-3683	1870	30	ofstate	ofstate	PROPN
inlawrev-3683	1870	31	revenue^^'^	revenue^^'^	PROPN
inlawrev-3683	1870	32	ford	ford	PROPN
inlawrev-3683	1870	33	is	be	AUX
inlawrev-3683	1870	34	an	an	DET
inlawrev-3683	1870	35	individual	individual	NOUN
inlawrev-3683	1870	36	who	who	PRON
inlawrev-3683	1870	37	plead	plead	VERB
inlawrev-3683	1870	38	guilty	guilty	ADJ
inlawrev-3683	1870	39	to	to	ADP
inlawrev-3683	1870	40	possession	possession	VERB
inlawrev-3683	1870	41	ofcocaine	ofcocaine	NOUN
inlawrev-3683	1870	42	on	on	ADP
inlawrev-3683	1870	43	december	december	PROPN
inlawrev-3683	1870	44	20	20	NUM
inlawrev-3683	1870	45	,	,	PUNCT
inlawrev-3683	1870	46	1993	1993	NUM
inlawrev-3683	1870	47	,	,	PUNCT
inlawrev-3683	1870	48	which	which	DET
inlawrev-3683	1870	49	plea	plea	NOUN
inlawrev-3683	1870	50	was	be	AUX
inlawrev-3683	1870	51	accepted	accept	VERB
inlawrev-3683	1870	52	by	by	ADP
inlawrev-3683	1870	53	the	the	DET
inlawrev-3683	1870	54	court	court	NOUN
inlawrev-3683	1870	55	on	on	ADP
inlawrev-3683	1870	56	march	march	PROPN
inlawrev-3683	1870	57	28	28	NUM
inlawrev-3683	1870	58	,	,	PUNCT
inlawrev-3683	1870	59	1994	1994	NUM
inlawrev-3683	1870	60	.	.	PUNCT
inlawrev-3683	1871	1	after	after	SCONJ
inlawrev-3683	1871	2	the	the	DET
inlawrev-3683	1871	3	state	state	NOUN
inlawrev-3683	1871	4	charged	charge	VERB
inlawrev-3683	1871	5	ford	ford	NOUN
inlawrev-3683	1871	6	with	with	ADP
inlawrev-3683	1871	7	possession	possession	NOUN
inlawrev-3683	1871	8	of	of	ADP
inlawrev-3683	1871	9	cocaine	cocaine	NOUN
inlawrev-3683	1871	10	on	on	ADP
inlawrev-3683	1871	11	september	september	PROPN
inlawrev-3683	1871	12	3	3	NUM
inlawrev-3683	1871	13	1992	1992	NUM
inlawrev-3683	1871	14	,	,	PUNCT
inlawrev-3683	1871	15	the	the	DET
inlawrev-3683	1871	16	department	department	NOUN
inlawrev-3683	1871	17	assessed	assess	VERB
inlawrev-3683	1871	18	ford	ford	NOUN
inlawrev-3683	1871	19	with	with	ADP
inlawrev-3683	1871	20	the	the	DET
inlawrev-3683	1871	21	controlled	control	VERB
inlawrev-3683	1871	22	substance	substance	NOUN
inlawrev-3683	1871	23	excise	excise	NOUN
inlawrev-3683	1871	24	tax	tax	NOUN
inlawrev-3683	1871	25	(	(	PUNCT
inlawrev-3683	1871	26	"	"	PUNCT
inlawrev-3683	1871	27	cset	cset	NOUN
inlawrev-3683	1871	28	"	"	PUNCT
inlawrev-3683	1871	29	)	)	PUNCT
inlawrev-3683	1871	30	on	on	ADP
inlawrev-3683	1871	31	december	december	PROPN
inlawrev-3683	1871	32	7	7	NUM
inlawrev-3683	1871	33	,	,	PUNCT
inlawrev-3683	1871	34	1992	1992	NUM
inlawrev-3683	1871	35	.	.	PUNCT
inlawrev-3683	1872	1	ford	ford	PROPN
inlawrev-3683	1872	2	initiated	initiate	VERB
inlawrev-3683	1872	3	an	an	DET
inlawrev-3683	1872	4	original	original	ADJ
inlawrev-3683	1872	5	tax	tax	NOUN
inlawrev-3683	1872	6	appeal	appeal	NOUN
inlawrev-3683	1872	7	to	to	ADP
inlawrev-3683	1872	8	the	the	DET
inlawrev-3683	1872	9	department	department	NOUN
inlawrev-3683	1872	10	's	's	PART
inlawrev-3683	1872	11	final	final	ADJ
inlawrev-3683	1872	12	determination	determination	NOUN
inlawrev-3683	1872	13	on	on	ADP
inlawrev-3683	1872	14	ford	ford	NOUN
inlawrev-3683	1872	15	's	's	PART
inlawrev-3683	1872	16	protest	protest	NOUN
inlawrev-3683	1872	17	to	to	ADP
inlawrev-3683	1872	18	the	the	DET
inlawrev-3683	1872	19	cset	cset	NOUN
inlawrev-3683	1872	20	assessment.^^^	assessment.^^^	PROPN
inlawrev-3683	1872	21	in	in	ADP
inlawrev-3683	1872	22	general	general	ADJ
inlawrev-3683	1872	23	,	,	PUNCT
inlawrev-3683	1872	24	ford	ford	PROPN
inlawrev-3683	1872	25	's	's	PART
inlawrev-3683	1872	26	argument	argument	NOUN
inlawrev-3683	1872	27	was	be	AUX
inlawrev-3683	1872	28	that	that	SCONJ
inlawrev-3683	1872	29	the	the	DET
inlawrev-3683	1872	30	cset	cset	NOUN
inlawrev-3683	1872	31	hearing	hearing	NOUN
inlawrev-3683	1872	32	held	hold	VERB
inlawrev-3683	1872	33	by	by	ADP
inlawrev-3683	1872	34	the	the	DET
inlawrev-3683	1872	35	department	department	NOUN
inlawrev-3683	1872	36	effectively	effectively	ADV
inlawrev-3683	1872	37	subjected	subject	VERB
inlawrev-3683	1872	38	ford	ford	NOUN
inlawrev-3683	1872	39	to	to	PART
inlawrev-3683	1872	40	double	double	VERB
inlawrev-3683	1872	41	jeopardy	jeopardy	NOUN
inlawrev-3683	1872	42	for	for	ADP
inlawrev-3683	1872	43	his	his	PRON
inlawrev-3683	1872	44	conviction	conviction	NOUN
inlawrev-3683	1872	45	on	on	ADP
inlawrev-3683	1872	46	charges	charge	NOUN
inlawrev-3683	1872	47	of	of	ADP
inlawrev-3683	1872	48	cocaine	cocaine	NOUN
inlawrev-3683	1872	49	possession	possession	NOUN
inlawrev-3683	1872	50	.	.	PUNCT
inlawrev-3683	1873	1	"	"	PUNCT
inlawrev-3683	1873	2	'	'	PUNCT
inlawrev-3683	1873	3	the	the	DET
inlawrev-3683	1873	4	tax	tax	NOUN
inlawrev-3683	1873	5	court	court	NOUN
inlawrev-3683	1873	6	disagreed	disagree	VERB
inlawrev-3683	1873	7	and	and	CCONJ
inlawrev-3683	1873	8	determined	determine	VERB
inlawrev-3683	1873	9	that	that	SCONJ
inlawrev-3683	1873	10	the	the	DET
inlawrev-3683	1873	11	supreme	supreme	PROPN
inlawrev-3683	1873	12	court	court	PROPN
inlawrev-3683	1873	13	of	of	ADP
inlawrev-3683	1873	14	indiana	indiana	PROPN
inlawrev-3683	1873	15	had	have	AUX
inlawrev-3683	1873	16	clearly	clearly	ADV
inlawrev-3683	1873	17	ruled	rule	VERB
inlawrev-3683	1873	18	that	that	SCONJ
inlawrev-3683	1873	19	the	the	DET
inlawrev-3683	1873	20	assessment	assessment	NOUN
inlawrev-3683	1873	21	of	of	ADP
inlawrev-3683	1873	22	the	the	DET
inlawrev-3683	1873	23	cset	cset	NOUN
inlawrev-3683	1873	24	is	be	AUX
inlawrev-3683	1873	25	itself	itself	PRON
inlawrev-3683	1873	26	a	a	DET
inlawrev-3683	1873	27	judgment	judgment	NOUN
inlawrev-3683	1873	28	.	.	PUNCT
inlawrev-3683	1874	1	"^	"^	PUNCT
inlawrev-3683	1874	2	thus	thus	ADV
inlawrev-3683	1874	3	,	,	PUNCT
inlawrev-3683	1874	4	the	the	DET
inlawrev-3683	1874	5	cset	cset	NOUN
inlawrev-3683	1874	6	was	be	AUX
inlawrev-3683	1874	7	actually	actually	ADV
inlawrev-3683	1874	8	the	the	DET
inlawrev-3683	1874	9	first	first	ADJ
inlawrev-3683	1874	10	jeopardy	jeopardy	NOUN
inlawrev-3683	1874	11	against	against	ADP
inlawrev-3683	1874	12	ford	ford	NOUN
inlawrev-3683	1874	13	because	because	SCONJ
inlawrev-3683	1874	14	it	it	PRON
inlawrev-3683	1874	15	predated	predate	VERB
inlawrev-3683	1874	16	the	the	DET
inlawrev-3683	1874	17	plea	plea	NOUN
inlawrev-3683	1874	18	acceptance	acceptance	NOUN
inlawrev-3683	1874	19	by	by	ADP
inlawrev-3683	1874	20	more	more	ADJ
inlawrev-3683	1874	21	than	than	ADP
inlawrev-3683	1874	22	one	one	NUM
inlawrev-3683	1874	23	year	year	NOUN
inlawrev-3683	1874	24	.	.	PUNCT
inlawrev-3683	1875	1	ford	ford	PROPN
inlawrev-3683	1875	2	next	next	ADV
inlawrev-3683	1875	3	asserted	assert	VERB
inlawrev-3683	1875	4	that	that	SCONJ
inlawrev-3683	1875	5	the	the	DET
inlawrev-3683	1875	6	cset	cset	NOUN
inlawrev-3683	1875	7	assessment	assessment	NOUN
inlawrev-3683	1875	8	was	be	AUX
inlawrev-3683	1875	9	void	void	ADJ
inlawrev-3683	1875	10	because	because	SCONJ
inlawrev-3683	1875	11	he	he	PRON
inlawrev-3683	1875	12	was	be	AUX
inlawrev-3683	1875	13	denied	deny	VERB
inlawrev-3683	1875	14	a	a	DET
inlawrev-3683	1875	15	hearing	hearing	NOUN
inlawrev-3683	1875	16	until	until	ADP
inlawrev-3683	1875	17	six	six	NUM
inlawrev-3683	1875	18	years	year	NOUN
inlawrev-3683	1875	19	after	after	ADP
inlawrev-3683	1875	20	his	his	PRON
inlawrev-3683	1875	21	protest	protest	NOUN
inlawrev-3683	1875	22	on	on	ADP
inlawrev-3683	1875	23	the	the	DET
inlawrev-3683	1875	24	assessment	assessment	NOUN
inlawrev-3683	1875	25	.	.	PUNCT
inlawrev-3683	1876	1	reviewing	review	VERB
inlawrev-3683	1876	2	indiana	indiana	PROPN
inlawrev-3683	1876	3	code	code	PROPN
inlawrev-3683	1876	4	section	section	NOUN
inlawrev-3683	1876	5	6	6	NUM
inlawrev-3683	1876	6	-	-	SYM
inlawrev-3683	1876	7	8.1	8.1	NUM
inlawrev-3683	1876	8	-	-	PUNCT
inlawrev-3683	1876	9	5	5	NUM
inlawrev-3683	1876	10	-	-	SYM
inlawrev-3683	1876	11	1	1	NUM
inlawrev-3683	1876	12	,	,	PUNCT
inlawrev-3683	1876	13	the	the	DET
inlawrev-3683	1876	14	tax	tax	NOUN
inlawrev-3683	1876	15	court	court	NOUN
inlawrev-3683	1876	16	determined	determine	VERB
inlawrev-3683	1876	17	that	that	SCONJ
inlawrev-3683	1876	18	there	there	PRON
inlawrev-3683	1876	19	is	be	VERB
inlawrev-3683	1876	20	no	no	DET
inlawrev-3683	1876	21	remedy	remedy	NOUN
inlawrev-3683	1876	22	for	for	ADP
inlawrev-3683	1876	23	a	a	DET
inlawrev-3683	1876	24	delay	delay	NOUN
inlawrev-3683	1876	25	of	of	ADP
inlawrev-3683	1876	26	a	a	DET
inlawrev-3683	1876	27	hearing	hearing	NOUN
inlawrev-3683	1876	28	and	and	CCONJ
inlawrev-3683	1876	29	the	the	DET
inlawrev-3683	1876	30	law	law	NOUN
inlawrev-3683	1876	31	does	do	AUX
inlawrev-3683	1876	32	not	not	PART
inlawrev-3683	1876	33	even	even	ADV
inlawrev-3683	1876	34	explicitly	explicitly	ADV
inlawrev-3683	1876	35	define	define	VERB
inlawrev-3683	1876	36	the	the	DET
inlawrev-3683	1876	37	timing	timing	NOUN
inlawrev-3683	1876	38	for	for	ADP
inlawrev-3683	1876	39	a	a	DET
inlawrev-3683	1876	40	hearing	hearing	NOUN
inlawrev-3683	1876	41	on	on	ADP
inlawrev-3683	1876	42	a	a	DET
inlawrev-3683	1876	43	cset	cset	NOUN
inlawrev-3683	1876	44	assessment	assessment	NOUN
inlawrev-3683	1876	45	protest	protest	NOUN
inlawrev-3683	1876	46	.	.	PUNCT
inlawrev-3683	1877	1	"^	"^	PUNCT
inlawrev-3683	1877	2	thus	thus	ADV
inlawrev-3683	1877	3	,	,	PUNCT
inlawrev-3683	1877	4	ford	ford	PROPN
inlawrev-3683	1877	5	's	's	PART
inlawrev-3683	1877	6	claim	claim	NOUN
inlawrev-3683	1877	7	was	be	AUX
inlawrev-3683	1877	8	denied	deny	VERB
inlawrev-3683	1877	9	and	and	CCONJ
inlawrev-3683	1877	10	the	the	DET
inlawrev-3683	1877	11	department	department	NOUN
inlawrev-3683	1877	12	's	's	PART
inlawrev-3683	1877	13	assessment	assessment	NOUN
inlawrev-3683	1877	14	of	of	ADP
inlawrev-3683	1877	15	the	the	DET
inlawrev-3683	1877	16	cset	cset	NOUN
inlawrev-3683	1877	17	upheld	upheld	NOUN
inlawrev-3683	1877	18	.	.	PUNCT
inlawrev-3683	1878	1	"	"	PUNCT
inlawrev-3683	1878	2	''	''	PUNCT
inlawrev-3683	1878	3	617	617	NUM
inlawrev-3683	1878	4	.	.	PUNCT
inlawrev-3683	1879	1	i	i	PRON
inlawrev-3683	1879	2	d.	d.	PROPN
inlawrev-3683	1879	3	618	618	NUM
inlawrev-3683	1879	4	.	.	PUNCT
inlawrev-3683	1880	1	i	i	PRON
inlawrev-3683	1880	2	d.	d.	PROPN
inlawrev-3683	1880	3	2li	2li	PROPN
inlawrev-3683	1881	1	634	634	NUM
inlawrev-3683	1881	2	.	.	NOUN
inlawrev-3683	1881	3	6	6	NUM
inlawrev-3683	1881	4	1	1	NUM
inlawrev-3683	1881	5	9	9	NUM
inlawrev-3683	1881	6	.	.	PUNCT
inlawrev-3683	1882	1	779	779	NUM
inlawrev-3683	1882	2	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1882	3	1	1	NUM
inlawrev-3683	1882	4	274	274	NUM
inlawrev-3683	1882	5	(	(	PUNCT
inlawrev-3683	1882	6	ind	ind	NOUN
inlawrev-3683	1882	7	.	.	PUNCT
inlawrev-3683	1883	1	tax	tax	PROPN
inlawrev-3683	1883	2	ct	ct	PROPN
inlawrev-3683	1883	3	.	.	PROPN
inlawrev-3683	1883	4	2002	2002	NUM
inlawrev-3683	1883	5	)	)	PUNCT
inlawrev-3683	1883	6	.	.	PUNCT
inlawrev-3683	1884	1	620	620	X
inlawrev-3683	1884	2	.	.	PUNCT
inlawrev-3683	1885	1	i	i	PRON
inlawrev-3683	1885	2	d	d	PROPN
inlawrev-3683	1885	3	at	at	ADP
inlawrev-3683	1885	4	1276	1276	NUM
inlawrev-3683	1885	5	.	.	PUNCT
inlawrev-3683	1886	1	621	621	NUM
inlawrev-3683	1886	2	.	.	PUNCT
inlawrev-3683	1887	1	i	i	PRON
inlawrev-3683	1887	2	d	d	PROPN
inlawrev-3683	1887	3	622	622	NUM
inlawrev-3683	1887	4	.	.	PUNCT
inlawrev-3683	1888	1	i	i	PRON
inlawrev-3683	1888	2	d.	d.	PROPN
inlawrev-3683	1888	3	;	;	PUNCT
inlawrev-3683	1888	4	see	see	VERB
inlawrev-3683	1888	5	bryant	bryant	PROPN
inlawrev-3683	1888	6	v.	v.	PROPN
inlawrev-3683	1888	7	state	state	PROPN
inlawrev-3683	1888	8	,	,	PUNCT
inlawrev-3683	1888	9	660	660	NUM
inlawrev-3683	1888	10	n.e.2d	n.e.2d	NOUN
inlawrev-3683	1888	11	290	290	NUM
inlawrev-3683	1888	12	,	,	PUNCT
inlawrev-3683	1888	13	298	298	NUM
inlawrev-3683	1888	14	-	-	SYM
inlawrev-3683	1888	15	99	99	NUM
inlawrev-3683	1888	16	(	(	PUNCT
inlawrev-3683	1888	17	ind	ind	NOUN
inlawrev-3683	1888	18	.	.	PUNCT
inlawrev-3683	1888	19	1995	1995	NUM
inlawrev-3683	1888	20	)	)	PUNCT
inlawrev-3683	1888	21	.	.	PUNCT
inlawrev-3683	1889	1	623	623	NUM
inlawrev-3683	1889	2	.	.	PUNCT
inlawrev-3683	1890	1	i	i	PRON
inlawrev-3683	1890	2	d	d	PROPN
inlawrev-3683	1890	3	mil	mil	PROPN
inlawrev-3683	1890	4	.	.	PUNCT
inlawrev-3683	1891	1	624	624	NUM
inlawrev-3683	1891	2	.	.	PUNCT
inlawrev-3683	1892	1	i	i	PRON
inlawrev-3683	1892	2	d	d	PROPN
inlawrev-3683	1892	3	i	i	PRON
inlawrev-3683	1892	4	;	;	PUNCT