id	sid	tid	token	lemma	pos
inlawrev-3733	1	1	indiana	indiana	PROPN
inlawrev-3733	1	2	law	law	PROPN
inlawrev-3733	1	3	review	review	VERB
inlawrev-3733	1	4	recent	recent	ADJ
inlawrev-3733	1	5	developments	development	NOUN
inlawrev-3733	1	6	in	in	ADP
inlawrev-3733	1	7	indiana	indiana	PROPN
inlawrev-3733	1	8	taxation	taxation	PROPN
inlawrev-3733	1	9	lawrence	lawrence	PROPN
inlawrev-3733	1	10	a.	a.	PROPN
inlawrev-3733	1	11	jegen	jegen	PROPN
inlawrev-3733	1	12	,	,	PUNCT
inlawrev-3733	1	13	iii	iii	PROPN
inlawrev-3733	1	14	*	*	VERB
inlawrev-3733	1	15	adam	adam	PROPN
inlawrev-3733	1	16	j.	j.	PROPN
inlawrev-3733	1	17	brown	brown	PROPN
inlawrev-3733	2	1	*	*	PROPN
inlawrev-3733	2	2	*	*	PUNCT
inlawrev-3733	2	3	introduction	introduction	NOUN
inlawrev-3733	2	4	the	the	DET
inlawrev-3733	2	5	1	1	NUM
inlawrev-3733	2	6	13th	13th	NOUN
inlawrev-3733	2	7	general	general	ADJ
inlawrev-3733	2	8	assembly	assembly	NOUN
inlawrev-3733	2	9	,	,	PUNCT
inlawrev-3733	2	10	the	the	DET
inlawrev-3733	2	11	governor	governor	NOUN
inlawrev-3733	2	12	ofindiana	ofindiana	PROPN
inlawrev-3733	2	13	,	,	PUNCT
inlawrev-3733	2	14	the	the	DET
inlawrev-3733	2	15	indiana	indiana	PROPN
inlawrev-3733	2	16	supreme	supreme	PROPN
inlawrev-3733	2	17	court	court	PROPN
inlawrev-3733	2	18	,	,	PUNCT
inlawrev-3733	2	19	and	and	CCONJ
inlawrev-3733	2	20	the	the	DET
inlawrev-3733	2	21	indiana	indiana	PROPN
inlawrev-3733	2	22	tax	tax	PROPN
inlawrev-3733	2	23	court	court	NOUN
inlawrev-3733	2	24	contributed	contribute	VERB
inlawrev-3733	2	25	changes	change	NOUN
inlawrev-3733	2	26	to	to	ADP
inlawrev-3733	2	27	the	the	DET
inlawrev-3733	2	28	indiana	indiana	PROPN
inlawrev-3733	2	29	tax	tax	NOUN
inlawrev-3733	2	30	laws	law	NOUN
inlawrev-3733	2	31	in	in	ADP
inlawrev-3733	2	32	2004	2004	NUM
inlawrev-3733	2	33	.	.	PUNCT
inlawrev-3733	3	1	this	this	DET
inlawrev-3733	3	2	article	article	NOUN
inlawrev-3733	3	3	highlights	highlight	VERB
inlawrev-3733	3	4	the	the	DET
inlawrev-3733	3	5	major	major	ADJ
inlawrev-3733	3	6	developments	development	NOUN
inlawrev-3733	3	7	that	that	PRON
inlawrev-3733	3	8	occurred	occur	VERB
inlawrev-3733	3	9	throughout	throughout	ADP
inlawrev-3733	3	10	the	the	DET
inlawrev-3733	3	11	year.^	year.^	NOUN
inlawrev-3733	3	12	whenever	whenever	SCONJ
inlawrev-3733	3	13	the	the	DET
inlawrev-3733	3	14	term	term	NOUN
inlawrev-3733	3	15	"	"	PUNCT
inlawrev-3733	3	16	general	general	ADJ
inlawrev-3733	3	17	assembly	assembly	NOUN
inlawrev-3733	3	18	"	"	PUNCT
inlawrev-3733	3	19	is	be	AUX
inlawrev-3733	3	20	used	use	VERB
inlawrev-3733	3	21	in	in	ADP
inlawrev-3733	3	22	this	this	DET
inlawrev-3733	3	23	article	article	NOUN
inlawrev-3733	3	24	,	,	PUNCT
inlawrev-3733	3	25	such	such	ADJ
inlawrev-3733	3	26	term	term	NOUN
inlawrev-3733	3	27	shall	shall	AUX
inlawrev-3733	3	28	refer	refer	VERB
inlawrev-3733	3	29	only	only	ADV
inlawrev-3733	3	30	to	to	ADP
inlawrev-3733	3	31	the	the	DET
inlawrev-3733	3	32	indiana	indiana	PROPN
inlawrev-3733	3	33	general	general	PROPN
inlawrev-3733	3	34	assembly	assembly	NOUN
inlawrev-3733	3	35	.	.	PUNCT
inlawrev-3733	4	1	whenever	whenever	SCONJ
inlawrev-3733	4	2	the	the	DET
inlawrev-3733	4	3	term	term	NOUN
inlawrev-3733	4	4	"	"	PUNCT
inlawrev-3733	4	5	state	state	NOUN
inlawrev-3733	4	6	board	board	NOUN
inlawrev-3733	4	7	"	"	PUNCT
inlawrev-3733	4	8	is	be	AUX
inlawrev-3733	4	9	used	use	VERB
inlawrev-3733	4	10	in	in	ADP
inlawrev-3733	4	11	this	this	DET
inlawrev-3733	4	12	article	article	NOUN
inlawrev-3733	4	13	,	,	PUNCT
inlawrev-3733	4	14	such	such	ADJ
inlawrev-3733	4	15	term	term	NOUN
inlawrev-3733	4	16	shall	shall	AUX
inlawrev-3733	4	17	refer	refer	VERB
inlawrev-3733	4	18	only	only	ADV
inlawrev-3733	4	19	to	to	ADP
inlawrev-3733	4	20	the	the	DET
inlawrev-3733	4	21	indiana	indiana	PROPN
inlawrev-3733	4	22	state	state	PROPN
inlawrev-3733	4	23	board	board	PROPN
inlawrev-3733	4	24	oftax	oftax	NOUN
inlawrev-3733	4	25	commissioners	commissioner	NOUN
inlawrev-3733	4	26	.	.	PUNCT
inlawrev-3733	5	1	whenever	whenever	SCONJ
inlawrev-3733	5	2	the	the	DET
inlawrev-3733	5	3	term	term	NOUN
inlawrev-3733	5	4	"	"	PUNCT
inlawrev-3733	5	5	indiana	indiana	PROPN
inlawrev-3733	5	6	board	board	PROPN
inlawrev-3733	5	7	"	"	PUNCT
inlawrev-3733	5	8	is	be	AUX
inlawrev-3733	5	9	used	use	VERB
inlawrev-3733	5	10	in	in	ADP
inlawrev-3733	5	11	this	this	DET
inlawrev-3733	5	12	article	article	NOUN
inlawrev-3733	5	13	,	,	PUNCT
inlawrev-3733	5	14	such	such	ADJ
inlawrev-3733	5	15	term	term	NOUN
inlawrev-3733	5	16	shall	shall	AUX
inlawrev-3733	5	17	refer	refer	VERB
inlawrev-3733	5	18	only	only	ADV
inlawrev-3733	5	19	to	to	ADP
inlawrev-3733	5	20	the	the	DET
inlawrev-3733	5	21	indiana	indiana	PROPN
inlawrev-3733	5	22	board	board	PROPN
inlawrev-3733	5	23	of	of	ADP
inlawrev-3733	5	24	tax	tax	NOUN
inlawrev-3733	5	25	review	review	NOUN
inlawrev-3733	5	26	.	.	PUNCT
inlawrev-3733	6	1	whenever	whenever	SCONJ
inlawrev-3733	6	2	the	the	DET
inlawrev-3733	6	3	term	term	NOUN
inlawrev-3733	6	4	"	"	PUNCT
inlawrev-3733	6	5	department	department	NOUN
inlawrev-3733	6	6	"	"	PUNCT
inlawrev-3733	6	7	is	be	AUX
inlawrev-3733	6	8	used	use	VERB
inlawrev-3733	6	9	in	in	ADP
inlawrev-3733	6	10	this	this	DET
inlawrev-3733	6	11	article	article	NOUN
inlawrev-3733	6	12	,	,	PUNCT
inlawrev-3733	6	13	such	such	ADJ
inlawrev-3733	6	14	term	term	NOUN
inlawrev-3733	6	15	shall	shall	AUX
inlawrev-3733	6	16	refer	refer	VERB
inlawrev-3733	6	17	only	only	ADV
inlawrev-3733	6	18	to	to	ADP
inlawrev-3733	6	19	the	the	DET
inlawrev-3733	6	20	indiana	indiana	PROPN
inlawrev-3733	6	21	department	department	PROPN
inlawrev-3733	6	22	of	of	ADP
inlawrev-3733	6	23	state	state	PROPN
inlawrev-3733	6	24	revenue	revenue	NOUN
inlawrev-3733	6	25	.	.	PUNCT
inlawrev-3733	7	1	whenever	whenever	SCONJ
inlawrev-3733	7	2	the	the	DET
inlawrev-3733	7	3	term	term	NOUN
inlawrev-3733	7	4	"	"	PUNCT
inlawrev-3733	7	5	tax	tax	NOUN
inlawrev-3733	7	6	court	court	NOUN
inlawrev-3733	7	7	"	"	PUNCT
inlawrev-3733	7	8	is	be	AUX
inlawrev-3733	7	9	used	use	VERB
inlawrev-3733	7	10	in	in	ADP
inlawrev-3733	7	11	this	this	DET
inlawrev-3733	7	12	article	article	NOUN
inlawrev-3733	7	13	,	,	PUNCT
inlawrev-3733	7	14	such	such	ADJ
inlawrev-3733	7	15	term	term	NOUN
inlawrev-3733	7	16	shall	shall	AUX
inlawrev-3733	7	17	refer	refer	VERB
inlawrev-3733	7	18	only	only	ADV
inlawrev-3733	7	19	to	to	ADP
inlawrev-3733	7	20	the	the	DET
inlawrev-3733	7	21	indiana	indiana	PROPN
inlawrev-3733	7	22	tax	tax	PROPN
inlawrev-3733	7	23	court	court	NOUN
inlawrev-3733	7	24	.	.	PUNCT
inlawrev-3733	8	1	i.	i.	PROPN
inlawrev-3733	8	2	indiana	indiana	PROPN
inlawrev-3733	8	3	general	general	PROPN
inlawrev-3733	8	4	assembly	assembly	PROPN
inlawrev-3733	8	5	legislation	legislation	NOUN
inlawrev-3733	8	6	the	the	DET
inlawrev-3733	8	7	1	1	NUM
inlawrev-3733	8	8	13th	13th	NOUN
inlawrev-3733	8	9	general	general	ADJ
inlawrev-3733	8	10	assembly	assembly	NOUN
inlawrev-3733	8	11	passed	pass	VERB
inlawrev-3733	8	12	several	several	ADJ
inlawrev-3733	8	13	pieces	piece	NOUN
inlawrev-3733	8	14	of	of	ADP
inlawrev-3733	8	15	legislation	legislation	NOUN
inlawrev-3733	8	16	affecting	affect	VERB
inlawrev-3733	8	17	various	various	ADJ
inlawrev-3733	8	18	areas	area	NOUN
inlawrev-3733	8	19	of	of	ADP
inlawrev-3733	8	20	state	state	NOUN
inlawrev-3733	8	21	and	and	CCONJ
inlawrev-3733	8	22	local	local	ADJ
inlawrev-3733	8	23	taxation	taxation	NOUN
inlawrev-3733	8	24	.	.	PUNCT
inlawrev-3733	9	1	the	the	DET
inlawrev-3733	9	2	most	most	ADV
inlawrev-3733	9	3	significant	significant	ADJ
inlawrev-3733	9	4	changes	change	NOUN
inlawrev-3733	9	5	were	be	AUX
inlawrev-3733	9	6	in	in	ADP
inlawrev-3733	9	7	the	the	DET
inlawrev-3733	9	8	area	area	NOUN
inlawrev-3733	9	9	of	of	ADP
inlawrev-3733	9	10	property	property	NOUN
inlawrev-3733	9	11	taxes	taxis	NOUN
inlawrev-3733	9	12	.	.	PUNCT
inlawrev-3733	10	1	this	this	DET
inlawrev-3733	10	2	section	section	NOUN
inlawrev-3733	10	3	highlights	highlight	VERB
inlawrev-3733	10	4	the	the	DET
inlawrev-3733	10	5	majority	majority	NOUN
inlawrev-3733	10	6	of	of	ADP
inlawrev-3733	10	7	the	the	DET
inlawrev-3733	10	8	general	general	ADJ
inlawrev-3733	10	9	assembly	assembly	NOUN
inlawrev-3733	10	10	's	's	PART
inlawrev-3733	10	11	changes	change	NOUN
inlawrev-3733	10	12	from	from	ADP
inlawrev-3733	10	13	2004	2004	NUM
inlawrev-3733	10	14	in	in	ADP
inlawrev-3733	10	15	the	the	DET
inlawrev-3733	10	16	areas	area	NOUN
inlawrev-3733	10	17	of	of	ADP
inlawrev-3733	10	18	corporate	corporate	ADJ
inlawrev-3733	10	19	tax	tax	NOUN
inlawrev-3733	10	20	,	,	PUNCT
inlawrev-3733	10	21	sales	sale	NOUN
inlawrev-3733	10	22	tax	tax	NOUN
inlawrev-3733	10	23	,	,	PUNCT
inlawrev-3733	10	24	inheritance	inheritance	NOUN
inlawrev-3733	10	25	tax	tax	NOUN
inlawrev-3733	10	26	,	,	PUNCT
inlawrev-3733	10	27	and	and	CCONJ
inlawrev-3733	10	28	property	property	NOUN
inlawrev-3733	10	29	tax	tax	NOUN
inlawrev-3733	10	30	.	.	PUNCT
inlawrev-3733	11	1	there	there	PRON
inlawrev-3733	11	2	are	be	VERB
inlawrev-3733	11	3	also	also	ADV
inlawrev-3733	11	4	several	several	ADJ
inlawrev-3733	11	5	other	other	ADJ
inlawrev-3733	11	6	changes	change	NOUN
inlawrev-3733	11	7	noted	note	VERB
inlawrev-3733	11	8	in	in	ADP
inlawrev-3733	11	9	the	the	DET
inlawrev-3733	11	10	miscellaneous	miscellaneous	ADJ
inlawrev-3733	11	11	section	section	NOUN
inlawrev-3733	11	12	.	.	PUNCT
inlawrev-3733	12	1	a.	a.	NOUN
inlawrev-3733	12	2	corporate	corporate	ADJ
inlawrev-3733	12	3	tax	tax	NOUN
inlawrev-3733	12	4	the	the	DET
inlawrev-3733	12	5	general	general	ADJ
inlawrev-3733	12	6	assembly	assembly	NOUN
inlawrev-3733	12	7	reduced	reduce	VERB
inlawrev-3733	12	8	the	the	DET
inlawrev-3733	12	9	minimum	minimum	ADJ
inlawrev-3733	12	10	size	size	NOUN
inlawrev-3733	12	11	required	require	VERB
inlawrev-3733	12	12	for	for	ADP
inlawrev-3733	12	13	a	a	DET
inlawrev-3733	12	14	building	building	NOUN
inlawrev-3733	12	15	to	to	PART
inlawrev-3733	12	16	be	be	AUX
inlawrev-3733	12	17	eligible	eligible	ADJ
inlawrev-3733	12	18	for	for	ADP
inlawrev-3733	12	19	the	the	DET
inlawrev-3733	12	20	industrial	industrial	ADJ
inlawrev-3733	12	21	recovery	recovery	NOUN
inlawrev-3733	12	22	tax	tax	NOUN
inlawrev-3733	12	23	credit	credit	NOUN
inlawrev-3733	12	24	from	from	ADP
inlawrev-3733	12	25	300,000	300,000	NUM
inlawrev-3733	12	26	to	to	PART
inlawrev-3733	12	27	250,000	250,000	NUM
inlawrev-3733	12	28	square	square	ADJ
inlawrev-3733	12	29	feet.^	feet.^	NOUN
inlawrev-3733	12	30	a	a	DET
inlawrev-3733	12	31	taxpayer	taxpayer	NOUN
inlawrev-3733	12	32	is	be	AUX
inlawrev-3733	12	33	entitled	entitle	VERB
inlawrev-3733	12	34	to	to	ADP
inlawrev-3733	12	35	a	a	DET
inlawrev-3733	12	36	credit	credit	NOUN
inlawrev-3733	12	37	against	against	ADP
inlawrev-3733	12	38	the	the	DET
inlawrev-3733	12	39	adjusted	adjust	VERB
inlawrev-3733	12	40	gross	gross	ADJ
inlawrev-3733	12	41	income	income	NOUN
inlawrev-3733	12	42	tax	tax	NOUN
inlawrev-3733	12	43	,	,	PUNCT
inlawrev-3733	12	44	insurance	insurance	NOUN
inlawrev-3733	12	45	premiums	premium	NOUN
inlawrev-3733	12	46	tax	tax	NOUN
inlawrev-3733	12	47	,	,	PUNCT
inlawrev-3733	12	48	or	or	CCONJ
inlawrev-3733	12	49	financial	financial	ADJ
inlawrev-3733	12	50	institutions	institution	NOUN
inlawrev-3733	12	51	tax	tax	NOUN
inlawrev-3733	12	52	liability	liability	NOUN
inlawrev-3733	12	53	for	for	ADP
inlawrev-3733	12	54	a	a	DET
inlawrev-3733	12	55	"	"	PUNCT
inlawrev-3733	12	56	qualified	qualified	ADJ
inlawrev-3733	12	57	investment	investment	NOUN
inlawrev-3733	12	58	"	"	PUNCT
inlawrev-3733	12	59	on	on	ADP
inlawrev-3733	12	60	an	an	DET
inlawrev-3733	12	61	industrial	industrial	ADJ
inlawrev-3733	12	62	recovery	recovery	NOUN
inlawrev-3733	12	63	site	site	NOUN
inlawrev-3733	12	64	.	.	PUNCT
inlawrev-3733	13	1	the	the	DET
inlawrev-3733	13	2	building	building	NOUN
inlawrev-3733	13	3	or	or	CCONJ
inlawrev-3733	13	4	buildings	building	NOUN
inlawrev-3733	13	5	comprising	comprise	VERB
inlawrev-3733	13	6	the	the	DET
inlawrev-3733	13	7	industrial	industrial	ADJ
inlawrev-3733	13	8	recovery	recovery	NOUN
inlawrev-3733	13	9	site	site	NOUN
inlawrev-3733	13	10	must	must	AUX
inlawrev-3733	13	11	:	:	PUNCT
inlawrev-3733	13	12	(	(	PUNCT
inlawrev-3733	13	13	1	1	X
inlawrev-3733	13	14	)	)	PUNCT
inlawrev-3733	13	15	contain	contain	VERB
inlawrev-3733	13	16	at	at	ADP
inlawrev-3733	13	17	least	least	ADJ
inlawrev-3733	13	18	250,000	250,000	NUM
inlawrev-3733	13	19	interior	interior	ADJ
inlawrev-3733	13	20	square	square	ADJ
inlawrev-3733	13	21	feet	foot	NOUN
inlawrev-3733	13	22	;	;	PUNCT
inlawrev-3733	13	23	(	(	PUNCT
inlawrev-3733	13	24	2	2	X
inlawrev-3733	13	25	)	)	PUNCT
inlawrev-3733	13	26	be	be	AUX
inlawrev-3733	13	27	at	at	ADV
inlawrev-3733	13	28	least	least	ADV
inlawrev-3733	13	29	twenty	twenty	NUM
inlawrev-3733	13	30	years	year	NOUN
inlawrev-3733	13	31	old	old	ADJ
inlawrev-3733	13	32	;	;	PUNCT
inlawrev-3733	13	33	and	and	CCONJ
inlawrev-3733	13	34	(	(	PUNCT
inlawrev-3733	13	35	3	3	X
inlawrev-3733	13	36	)	)	PUNCT
inlawrev-3733	13	37	have	have	AUX
inlawrev-3733	13	38	been	be	AUX
inlawrev-3733	13	39	at	at	ADP
inlawrev-3733	13	40	least	least	ADV
inlawrev-3733	13	41	75	75	NUM
inlawrev-3733	13	42	%	%	NOUN
inlawrev-3733	13	43	vacant	vacant	NOUN
inlawrev-3733	13	44	for	for	ADP
inlawrev-3733	13	45	at	at	ADV
inlawrev-3733	13	46	least	least	ADJ
inlawrev-3733	13	47	*	*	PUNCT
inlawrev-3733	13	48	thomas	thomas	PROPN
inlawrev-3733	13	49	f.	f.	PROPN
inlawrev-3733	13	50	sheehan	sheehan	PROPN
inlawrev-3733	13	51	professor	professor	PROPN
inlawrev-3733	13	52	of	of	ADP
inlawrev-3733	13	53	tax	tax	NOUN
inlawrev-3733	13	54	law	law	NOUN
inlawrev-3733	13	55	and	and	CCONJ
inlawrev-3733	13	56	policy	policy	NOUN
inlawrev-3733	13	57	,	,	PUNCT
inlawrev-3733	13	58	indiana	indiana	PROPN
inlawrev-3733	13	59	university	university	PROPN
inlawrev-3733	13	60	school	school	NOUN
inlawrev-3733	13	61	of	of	ADP
inlawrev-3733	13	62	law	law	NOUN
inlawrev-3733	13	63	—	—	PUNCT
inlawrev-3733	13	64	indianapolis	indianapolis	PROPN
inlawrev-3733	13	65	;	;	PUNCT
inlawrev-3733	13	66	b.a	b.a	PROPN
inlawrev-3733	13	67	.	.	PROPN
inlawrev-3733	13	68	,	,	PUNCT
inlawrev-3733	13	69	beloit	beloit	NOUN
inlawrev-3733	13	70	college	college	NOUN
inlawrev-3733	13	71	;	;	PUNCT
inlawrev-3733	13	72	m.b.a	m.b.a	NOUN
inlawrev-3733	13	73	.	.	PROPN
inlawrev-3733	13	74	,	,	PUNCT
inlawrev-3733	13	75	j.d	j.d	PROPN
inlawrev-3733	13	76	,	,	PUNCT
inlawrev-3733	13	77	,	,	PUNCT
inlawrev-3733	13	78	university	university	NOUN
inlawrev-3733	13	79	of	of	ADP
inlawrev-3733	13	80	michigan	michigan	PROPN
inlawrev-3733	13	81	;	;	PUNCT
inlawrev-3733	13	82	l.l.m	l.l.m	NOUN
inlawrev-3733	13	83	.	.	PROPN
inlawrev-3733	13	84	,	,	PUNCT
inlawrev-3733	13	85	new	new	PROPN
inlawrev-3733	13	86	york	york	PROPN
inlawrev-3733	13	87	university	university	PROPN
inlawrev-3733	13	88	.	.	PUNCT
inlawrev-3733	14	1	*	*	PUNCT
inlawrev-3733	14	2	*	*	PUNCT
inlawrev-3733	14	3	j.d	j.d	PROPN
inlawrev-3733	14	4	,	,	PUNCT
inlawrev-3733	14	5	candidate	candidate	NOUN
inlawrev-3733	14	6	,	,	PUNCT
inlawrev-3733	14	7	2005	2005	NUM
inlawrev-3733	14	8	,	,	PUNCT
inlawrev-3733	14	9	indiana	indiana	PROPN
inlawrev-3733	14	10	university	university	PROPN
inlawrev-3733	14	11	school	school	PROPN
inlawrev-3733	14	12	oflaw	oflaw	NOUN
inlawrev-3733	14	13	—	—	PUNCT
inlawrev-3733	14	14	indianapolis	indianapolis	PROPN
inlawrev-3733	14	15	;	;	PUNCT
inlawrev-3733	15	1	b.a	b.a	PROPN
inlawrev-3733	15	2	.	.	PROPN
inlawrev-3733	15	3	,	,	PUNCT
inlawrev-3733	15	4	2001	2001	NUM
inlawrev-3733	15	5	,	,	PUNCT
inlawrev-3733	15	6	ball	ball	NOUN
inlawrev-3733	15	7	state	state	PROPN
inlawrev-3733	15	8	university	university	PROPN
inlawrev-3733	15	9	,	,	PUNCT
inlawrev-3733	15	10	muncie	muncie	PROPN
inlawrev-3733	15	11	,	,	PUNCT
inlawrev-3733	15	12	indiana	indiana	PROPN
inlawrev-3733	15	13	.	.	PROPN
inlawrev-3733	16	1	1	1	X
inlawrev-3733	16	2	.	.	X
inlawrev-3733	16	3	for	for	ADP
inlawrev-3733	16	4	comprehensive	comprehensive	ADJ
inlawrev-3733	16	5	information	information	NOUN
inlawrev-3733	16	6	concerning	concern	VERB
inlawrev-3733	16	7	the	the	DET
inlawrev-3733	16	8	indiana	indiana	PROPN
inlawrev-3733	16	9	tax	tax	PROPN
inlawrev-3733	16	10	court	court	NOUN
inlawrev-3733	16	11	,	,	PUNCT
inlawrev-3733	16	12	the	the	DET
inlawrev-3733	16	13	indiana	indiana	PROPN
inlawrev-3733	16	14	department	department	PROPN
inlawrev-3733	16	15	ofstate	ofstate	PROPN
inlawrev-3733	16	16	revenue	revenue	NOUN
inlawrev-3733	16	17	,	,	PUNCT
inlawrev-3733	16	18	the	the	DET
inlawrev-3733	16	19	indiana	indiana	PROPN
inlawrev-3733	16	20	state	state	PROPN
inlawrev-3733	16	21	board	board	PROPN
inlawrev-3733	16	22	oftax	oftax	NOUN
inlawrev-3733	16	23	commissioners	commissioner	NOUN
inlawrev-3733	16	24	,	,	PUNCT
inlawrev-3733	16	25	and	and	CCONJ
inlawrev-3733	16	26	a	a	DET
inlawrev-3733	16	27	variety	variety	NOUN
inlawrev-3733	16	28	ofother	ofother	NOUN
inlawrev-3733	16	29	tax	tax	NOUN
inlawrev-3733	16	30	-	-	PUNCT
inlawrev-3733	16	31	related	relate	VERB
inlawrev-3733	16	32	information	information	NOUN
inlawrev-3733	16	33	,	,	PUNCT
inlawrev-3733	16	34	visit	visit	VERB
inlawrev-3733	16	35	the	the	DET
inlawrev-3733	16	36	access	access	NOUN
inlawrev-3733	16	37	indiana	indiana	PROPN
inlawrev-3733	16	38	website	website	NOUN
inlawrev-3733	16	39	at	at	ADP
inlawrev-3733	16	40	http://www.accessindiana.org	http://www.accessindiana.org	NUM
inlawrev-3733	16	41	.	.	PUNCT
inlawrev-3733	17	1	2	2	X
inlawrev-3733	17	2	.	.	X
inlawrev-3733	17	3	ind	ind	PROPN
inlawrev-3733	17	4	.	.	PUNCT
inlawrev-3733	18	1	code	code	PROPN
inlawrev-3733	18	2	§	§	PROPN
inlawrev-3733	18	3	6	6	NUM
inlawrev-3733	18	4	-	-	SYM
inlawrev-3733	18	5	3.1	3.1	NUM
inlawrev-3733	18	6	-	-	SYM
inlawrev-3733	18	7	11	11	NUM
inlawrev-3733	18	8	-	-	SYM
inlawrev-3733	18	9	15	15	NUM
inlawrev-3733	18	10	(	(	PUNCT
inlawrev-3733	18	11	2004	2004	NUM
inlawrev-3733	18	12	)	)	PUNCT
inlawrev-3733	18	13	.	.	PUNCT
inlawrev-3733	19	1	1	1	NUM
inlawrev-3733	19	2	342	342	NUM
inlawrev-3733	19	3	indiana	indiana	PROPN
inlawrev-3733	19	4	law	law	PROPN
inlawrev-3733	19	5	review	review	NOUN
inlawrev-3733	19	6	[	[	X
inlawrev-3733	19	7	vol	vol	NOUN
inlawrev-3733	19	8	.	.	PUNCT
inlawrev-3733	20	1	38:1341	38:1341	NUM
inlawrev-3733	20	2	two	two	NUM
inlawrev-3733	20	3	years.^	years.^	NOUN
inlawrev-3733	20	4	a	a	DET
inlawrev-3733	20	5	qualified	qualified	ADJ
inlawrev-3733	20	6	investment	investment	NOUN
inlawrev-3733	20	7	may	may	AUX
inlawrev-3733	20	8	consist	consist	VERB
inlawrev-3733	20	9	of	of	ADP
inlawrev-3733	20	10	expenditures	expenditure	NOUN
inlawrev-3733	20	11	by	by	ADP
inlawrev-3733	20	12	the	the	DET
inlawrev-3733	20	13	taxpayer	taxpayer	NOUN
inlawrev-3733	20	14	for	for	ADP
inlawrev-3733	20	15	rehabilitation	rehabilitation	NOUN
inlawrev-3733	20	16	(	(	PUNCT
inlawrev-3733	20	17	including	include	VERB
inlawrev-3733	20	18	remodeling	remodeling	NOUN
inlawrev-3733	20	19	,	,	PUNCT
inlawrev-3733	20	20	repair	repair	NOUN
inlawrev-3733	20	21	,	,	PUNCT
inlawrev-3733	20	22	or	or	CCONJ
inlawrev-3733	20	23	betterment	betterment	NOUN
inlawrev-3733	20	24	ofreal	ofreal	ADJ
inlawrev-3733	20	25	property	property	NOUN
inlawrev-3733	20	26	in	in	ADP
inlawrev-3733	20	27	any	any	DET
inlawrev-3733	20	28	manner	manner	NOUN
inlawrev-3733	20	29	or	or	CCONJ
inlawrev-3733	20	30	any	any	DET
inlawrev-3733	20	31	enlargement	enlargement	NOUN
inlawrev-3733	20	32	or	or	CCONJ
inlawrev-3733	20	33	extension	extension	NOUN
inlawrev-3733	20	34	ofreal	ofreal	ADJ
inlawrev-3733	20	35	property	property	NOUN
inlawrev-3733	20	36	,	,	PUNCT
inlawrev-3733	20	37	or	or	CCONJ
inlawrev-3733	20	38	the	the	DET
inlawrev-3733	20	39	installation	installation	NOUN
inlawrev-3733	20	40	,	,	PUNCT
inlawrev-3733	20	41	repair	repair	NOUN
inlawrev-3733	20	42	,	,	PUNCT
inlawrev-3733	20	43	or	or	CCONJ
inlawrev-3733	20	44	retrofitting	retrofit	VERB
inlawrev-3733	20	45	ofpersonal	ofpersonal	ADJ
inlawrev-3733	20	46	property	property	NOUN
inlawrev-3733	20	47	)	)	PUNCT
inlawrev-3733	20	48	located	locate	VERB
inlawrev-3733	20	49	within	within	ADP
inlawrev-3733	20	50	an	an	DET
inlawrev-3733	20	51	industrial	industrial	ADJ
inlawrev-3733	20	52	recovery	recovery	NOUN
inlawrev-3733	20	53	site	site	NOUN
inlawrev-3733	20	54	under	under	ADP
inlawrev-3733	20	55	a	a	DET
inlawrev-3733	20	56	plan	plan	NOUN
inlawrev-3733	20	57	approved	approve	VERB
inlawrev-3733	20	58	by	by	ADP
inlawrev-3733	20	59	the	the	DET
inlawrev-3733	20	60	enterprise	enterprise	NOUN
inlawrev-3733	20	61	zone	zone	NOUN
inlawrev-3733	20	62	board	board	NOUN
inlawrev-3733	20	63	.	.	PUNCT
inlawrev-3733	21	1	"^	"^	VERB
inlawrev-3733	21	2	depending	depend	VERB
inlawrev-3733	21	3	upon	upon	SCONJ
inlawrev-3733	21	4	designation	designation	NOUN
inlawrev-3733	21	5	ofindustrial	ofindustrial	ADJ
inlawrev-3733	21	6	recovery	recovery	NOUN
inlawrev-3733	21	7	sites	site	NOUN
inlawrev-3733	21	8	by	by	ADP
inlawrev-3733	21	9	the	the	DET
inlawrev-3733	21	10	enterprise	enterprise	NOUN
inlawrev-3733	21	11	zone	zone	NOUN
inlawrev-3733	21	12	board	board	NOUN
inlawrev-3733	21	13	,	,	PUNCT
inlawrev-3733	21	14	this	this	DET
inlawrev-3733	21	15	change	change	NOUN
inlawrev-3733	21	16	could	could	AUX
inlawrev-3733	21	17	potentially	potentially	ADV
inlawrev-3733	21	18	reduce	reduce	VERB
inlawrev-3733	21	19	revenue	revenue	NOUN
inlawrev-3733	21	20	from	from	ADP
inlawrev-3733	21	21	the	the	DET
inlawrev-3733	21	22	adjusted	adjust	VERB
inlawrev-3733	21	23	gross	gross	ADJ
inlawrev-3733	21	24	income	income	NOUN
inlawrev-3733	21	25	(	(	PUNCT
inlawrev-3733	21	26	"	"	PUNCT
inlawrev-3733	21	27	agi	agi	NOUN
inlawrev-3733	21	28	"	"	PUNCT
inlawrev-3733	21	29	)	)	PUNCT
inlawrev-3733	21	30	tax	tax	NOUN
inlawrev-3733	21	31	,	,	PUNCT
inlawrev-3733	21	32	insurance	insurance	NOUN
inlawrev-3733	21	33	premiums	premium	NOUN
inlawrev-3733	21	34	tax	tax	NOUN
inlawrev-3733	21	35	,	,	PUNCT
inlawrev-3733	21	36	and	and	CCONJ
inlawrev-3733	21	37	financial	financial	ADJ
inlawrev-3733	21	38	institutions	institution	NOUN
inlawrev-3733	21	39	tax.^	tax.^	VERB
inlawrev-3733	21	40	the	the	DET
inlawrev-3733	21	41	general	general	ADJ
inlawrev-3733	21	42	assembly	assembly	NOUN
inlawrev-3733	21	43	enacted	enact	VERB
inlawrev-3733	21	44	legislation	legislation	NOUN
inlawrev-3733	21	45	that	that	PRON
inlawrev-3733	21	46	will	will	AUX
inlawrev-3733	21	47	allow	allow	VERB
inlawrev-3733	21	48	the	the	DET
inlawrev-3733	21	49	randolph	randolph	PROPN
inlawrev-3733	21	50	county	county	PROPN
inlawrev-3733	21	51	council	council	PROPN
inlawrev-3733	21	52	to	to	PART
inlawrev-3733	21	53	use	use	VERB
inlawrev-3733	21	54	revenue	revenue	NOUN
inlawrev-3733	21	55	generated	generate	VERB
inlawrev-3733	21	56	from	from	ADP
inlawrev-3733	21	57	the	the	DET
inlawrev-3733	21	58	county	county	NOUN
inlawrev-3733	21	59	economic	economic	PROPN
inlawrev-3733	21	60	development	development	PROPN
inlawrev-3733	21	61	income	income	NOUN
inlawrev-3733	21	62	tax	tax	NOUN
inlawrev-3733	21	63	,	,	PUNCT
inlawrev-3733	21	64	imposed	impose	VERB
inlawrev-3733	21	65	at	at	ADP
inlawrev-3733	21	66	a	a	DET
inlawrev-3733	21	67	rate	rate	NOUN
inlawrev-3733	21	68	of0.25	of0.25	NOUN
inlawrev-3733	21	69	%	%	NOUN
inlawrev-3733	21	70	,	,	PUNCT
inlawrev-3733	21	71	to	to	PART
inlawrev-3733	21	72	finance	finance	VERB
inlawrev-3733	21	73	the	the	DET
inlawrev-3733	21	74	construction	construction	NOUN
inlawrev-3733	21	75	,	,	PUNCT
inlawrev-3733	21	76	acquisition	acquisition	NOUN
inlawrev-3733	21	77	,	,	PUNCT
inlawrev-3733	21	78	renovation	renovation	NOUN
inlawrev-3733	21	79	,	,	PUNCT
inlawrev-3733	21	80	and	and	CCONJ
inlawrev-3733	21	81	equipping	equip	VERB
inlawrev-3733	21	82	ofthe	ofthe	NOUN
inlawrev-3733	21	83	county	county	NOUN
inlawrev-3733	21	84	courthouse.^	courthouse.^	NOUN
inlawrev-3733	21	85	this	this	DET
inlawrev-3733	21	86	bill	bill	NOUN
inlawrev-3733	21	87	changed	change	VERB
inlawrev-3733	21	88	the	the	DET
inlawrev-3733	21	89	legal	legal	ADJ
inlawrev-3733	21	90	uses	use	NOUN
inlawrev-3733	21	91	of	of	ADP
inlawrev-3733	21	92	revenue	revenue	NOUN
inlawrev-3733	21	93	from	from	ADP
inlawrev-3733	21	94	the	the	DET
inlawrev-3733	21	95	tax	tax	NOUN
inlawrev-3733	21	96	,	,	PUNCT
inlawrev-3733	21	97	but	but	CCONJ
inlawrev-3733	21	98	did	do	AUX
inlawrev-3733	21	99	not	not	PART
inlawrev-3733	21	100	increase	increase	VERB
inlawrev-3733	21	101	the	the	DET
inlawrev-3733	21	102	tax	tax	NOUN
inlawrev-3733	21	103	rate.^	rate.^	NOUN
inlawrev-3733	21	104	the	the	DET
inlawrev-3733	21	105	general	general	ADJ
inlawrev-3733	21	106	assembly	assembly	NOUN
inlawrev-3733	21	107	also	also	ADV
inlawrev-3733	21	108	made	make	VERB
inlawrev-3733	21	109	changes	change	NOUN
inlawrev-3733	21	110	to	to	PART
inlawrev-3733	21	111	simplify	simplify	VERB
inlawrev-3733	21	112	the	the	DET
inlawrev-3733	21	113	calculation	calculation	NOUN
inlawrev-3733	21	114	of	of	ADP
inlawrev-3733	21	115	indiana	indiana	PROPN
inlawrev-3733	21	116	net	net	NOUN
inlawrev-3733	21	117	operating	operating	NOUN
inlawrev-3733	21	118	loss.^	loss.^	NOUN
inlawrev-3733	21	119	the	the	DET
inlawrev-3733	21	120	calculation	calculation	NOUN
inlawrev-3733	21	121	starts	start	VERB
inlawrev-3733	21	122	with	with	ADP
inlawrev-3733	21	123	the	the	DET
inlawrev-3733	21	124	taxpayer	taxpayer	NOUN
inlawrev-3733	21	125	's	's	PART
inlawrev-3733	21	126	federal	federal	ADJ
inlawrev-3733	21	127	net	net	ADJ
inlawrev-3733	21	128	operating	operating	NOUN
inlawrev-3733	21	129	loss	loss	NOUN
inlawrev-3733	21	130	and	and	CCONJ
inlawrev-3733	21	131	then	then	ADV
inlawrev-3733	21	132	the	the	DET
inlawrev-3733	21	133	taxpayer	taxpayer	NOUN
inlawrev-3733	21	134	must	must	AUX
inlawrev-3733	21	135	add	add	VERB
inlawrev-3733	21	136	back	back	ADV
inlawrev-3733	21	137	state	state	NOUN
inlawrev-3733	21	138	income	income	NOUN
inlawrev-3733	21	139	taxes	taxis	NOUN
inlawrev-3733	21	140	,	,	PUNCT
inlawrev-3733	21	141	property	property	NOUN
inlawrev-3733	21	142	taxes	taxis	NOUN
inlawrev-3733	21	143	,	,	PUNCT
inlawrev-3733	21	144	and	and	CCONJ
inlawrev-3733	21	145	charitable	charitable	ADJ
inlawrev-3733	21	146	contributions	contribution	NOUN
inlawrev-3733	21	147	,	,	PUNCT
inlawrev-3733	21	148	and	and	CCONJ
inlawrev-3733	21	149	then	then	ADV
inlawrev-3733	21	150	,	,	PUNCT
inlawrev-3733	21	151	deduct	deduct	VERB
inlawrev-3733	21	152	interest	interest	NOUN
inlawrev-3733	21	153	on	on	ADP
inlawrev-3733	21	154	u.s	u.s	PROPN
inlawrev-3733	21	155	.	.	PROPN
inlawrev-3733	21	156	government	government	NOUN
inlawrev-3733	21	157	obligations	obligation	NOUN
inlawrev-3733	21	158	,	,	PUNCT
inlawrev-3733	21	159	and	and	CCONJ
inlawrev-3733	21	160	finally	finally	ADV
inlawrev-3733	21	161	,	,	PUNCT
inlawrev-3733	21	162	apply	apply	VERB
inlawrev-3733	21	163	the	the	DET
inlawrev-3733	21	164	apportionment	apportionment	ADJ
inlawrev-3733	21	165	percentage	percentage	NOUN
inlawrev-3733	21	166	to	to	PART
inlawrev-3733	21	167	determine	determine	VERB
inlawrev-3733	21	168	the	the	DET
inlawrev-3733	21	169	indiana	indiana	PROPN
inlawrev-3733	21	170	portion	portion	NOUN
inlawrev-3733	21	171	of	of	ADP
inlawrev-3733	21	172	the	the	DET
inlawrev-3733	21	173	net	net	ADJ
inlawrev-3733	21	174	operating	operating	NOUN
inlawrev-3733	21	175	loss.^	loss.^	NOUN
inlawrev-3733	21	176	the	the	DET
inlawrev-3733	21	177	general	general	ADJ
inlawrev-3733	21	178	assembly	assembly	NOUN
inlawrev-3733	21	179	also	also	ADV
inlawrev-3733	21	180	made	make	VERB
inlawrev-3733	21	181	the	the	DET
inlawrev-3733	21	182	income	income	NOUN
inlawrev-3733	21	183	tax	tax	NOUN
inlawrev-3733	21	184	credit	credit	NOUN
inlawrev-3733	21	185	for	for	ADP
inlawrev-3733	21	186	research	research	NOUN
inlawrev-3733	21	187	expenses	expense	NOUN
inlawrev-3733	21	188	permanent	permanent	ADJ
inlawrev-3733	21	189	by	by	ADP
inlawrev-3733	21	190	deleting	delete	VERB
inlawrev-3733	21	191	the	the	DET
inlawrev-3733	21	192	2013	2013	NUM
inlawrev-3733	21	193	expiration	expiration	NOUN
inlawrev-3733	21	194	date.^^	date.^^	NOUN
inlawrev-3733	21	195	the	the	DET
inlawrev-3733	21	196	general	general	ADJ
inlawrev-3733	21	197	assembly	assembly	NOUN
inlawrev-3733	21	198	also	also	ADV
inlawrev-3733	21	199	authorized	authorize	VERB
inlawrev-3733	21	200	the	the	DET
inlawrev-3733	21	201	award	award	NOUN
inlawrev-3733	21	202	of	of	ADP
inlawrev-3733	21	203	reftindable	reftindable	ADJ
inlawrev-3733	21	204	"	"	PUNCT
inlawrev-3733	21	205	economic	economic	ADJ
inlawrev-3733	21	206	development	development	NOUN
inlawrev-3733	21	207	for	for	ADP
inlawrev-3733	21	208	a	a	DET
inlawrev-3733	21	209	growing	grow	VERB
inlawrev-3733	21	210	economy	economy	NOUN
inlawrev-3733	21	211	"	"	PUNCT
inlawrev-3733	21	212	(	(	PUNCT
inlawrev-3733	21	213	"	"	PUNCT
inlawrev-3733	21	214	edge	edge	NOUN
inlawrev-3733	21	215	"	"	PUNCT
inlawrev-3733	21	216	)	)	PUNCT
inlawrev-3733	21	217	credits	credit	NOUN
inlawrev-3733	21	218	to	to	ADP
inlawrev-3733	21	219	a	a	DET
inlawrev-3733	21	220	trust	trust	NOUN
inlawrev-3733	21	221	,	,	PUNCT
inlawrev-3733	21	222	limited	limited	ADJ
inlawrev-3733	21	223	liability	liability	NOUN
inlawrev-3733	21	224	company	company	NOUN
inlawrev-3733	21	225	,	,	PUNCT
inlawrev-3733	21	226	or	or	CCONJ
inlawrev-3733	21	227	limited	limited	ADJ
inlawrev-3733	21	228	liability	liability	NOUN
inlawrev-3733	21	229	partnership	partnership	NOUN
inlawrev-3733	21	230	owned	own	VERB
inlawrev-3733	21	231	wholly	wholly	ADV
inlawrev-3733	21	232	or	or	CCONJ
inlawrev-3733	21	233	in	in	ADP
inlawrev-3733	21	234	part	part	NOUN
inlawrev-3733	21	235	by	by	ADP
inlawrev-3733	21	236	an	an	DET
inlawrev-3733	21	237	3	3	NUM
inlawrev-3733	21	238	.	.	PUNCT
inlawrev-3733	22	1	i	i	PRON
inlawrev-3733	22	2	d.	d.	PROPN
inlawrev-3733	22	3	§	§	PROPN
inlawrev-3733	22	4	§	§	PROPN
inlawrev-3733	22	5	6	6	NUM
inlawrev-3733	22	6	-	-	SYM
inlawrev-3733	22	7	3.1	3.1	NUM
inlawrev-3733	22	8	-	-	SYM
inlawrev-3733	22	9	11	11	NUM
inlawrev-3733	22	10	-	-	NUM
inlawrev-3733	22	11	1,-14	1,-14	NUM
inlawrev-3733	22	12	.	.	NOUN
inlawrev-3733	23	1	4	4	NUM
inlawrev-3733	23	2	.	.	X
inlawrev-3733	23	3	legislative	legislative	ADJ
inlawrev-3733	23	4	servs	servs	PROPN
inlawrev-3733	23	5	.	.	PUNCT
inlawrev-3733	24	1	agency	agency	NOUN
inlawrev-3733	24	2	,	,	PUNCT
inlawrev-3733	24	3	fiscal	fiscal	ADJ
inlawrev-3733	24	4	impact	impact	NOUN
inlawrev-3733	24	5	statement	statement	NOUN
inlawrev-3733	24	6	hb	hb	PROPN
inlawrev-3733	24	7	1	1	NUM
inlawrev-3733	24	8	024	024	NUM
inlawrev-3733	24	9	(	(	PUNCT
inlawrev-3733	24	10	2004	2004	NUM
inlawrev-3733	24	11	)	)	PUNCT
inlawrev-3733	25	1	[	[	X
inlawrev-3733	25	2	hereinafter	hereinafter	VERB
inlawrev-3733	25	3	fiscal	fiscal	ADJ
inlawrev-3733	25	4	impact	impact	NOUN
inlawrev-3733	25	5	statement	statement	NOUN
inlawrev-3733	25	6	1024	1024	NUM
inlawrev-3733	25	7	]	]	PUNCT
inlawrev-3733	25	8	,	,	PUNCT
inlawrev-3733	25	9	available	available	ADJ
inlawrev-3733	25	10	at	at	ADP
inlawrev-3733	25	11	http://www.in.gov/legislative/bills/2004/pdf/	http://www.in.gov/legislative/bills/2004/pdf/	NOUN
inlawrev-3733	25	12	fiscal	fiscal	ADJ
inlawrev-3733	25	13	/	/	SYM
inlawrev-3733	25	14	hb	hb	NOUN
inlawrev-3733	25	15	1	1	NUM
inlawrev-3733	25	16	024.005	024.005	NUM
inlawrev-3733	25	17	.pdf	.pdf	NOUN
inlawrev-3733	25	18	.	.	PUNCT
inlawrev-3733	26	1	5	5	X
inlawrev-3733	26	2	.	.	X
inlawrev-3733	26	3	see	see	VERB
inlawrev-3733	26	4	i	i	PRON
inlawrev-3733	26	5	d.	d.	PROPN
inlawrev-3733	26	6	at	at	ADP
inlawrev-3733	26	7	1	1	NUM
inlawrev-3733	26	8	.	.	NOUN
inlawrev-3733	26	9	6	6	NUM
inlawrev-3733	26	10	.	.	X
inlawrev-3733	27	1	ind	ind	PROPN
inlawrev-3733	27	2	.	.	PUNCT
inlawrev-3733	28	1	code	code	PROPN
inlawrev-3733	28	2	§	§	PROPN
inlawrev-3733	28	3	6	6	NUM
inlawrev-3733	28	4	-	-	SYM
inlawrev-3733	28	5	3.5	3.5	NUM
inlawrev-3733	28	6	-	-	PUNCT
inlawrev-3733	28	7	7	7	NUM
inlawrev-3733	28	8	-	-	NUM
inlawrev-3733	28	9	22.5	22.5	NUM
inlawrev-3733	28	10	.	.	PUNCT
inlawrev-3733	29	1	7	7	X
inlawrev-3733	29	2	.	.	X
inlawrev-3733	29	3	legislative	legislative	ADJ
inlawrev-3733	29	4	servs	servs	PROPN
inlawrev-3733	29	5	.	.	PUNCT
inlawrev-3733	30	1	agency	agency	NOUN
inlawrev-3733	30	2	,	,	PUNCT
inlawrev-3733	30	3	fiscal	fiscal	ADJ
inlawrev-3733	30	4	impact	impact	NOUN
inlawrev-3733	30	5	statement	statement	NOUN
inlawrev-3733	30	6	hb	hb	PROPN
inlawrev-3733	30	7	1055	1055	NUM
inlawrev-3733	30	8	,	,	PUNCT
inlawrev-3733	30	9	at	at	ADP
inlawrev-3733	30	10	5	5	NUM
inlawrev-3733	30	11	(	(	PUNCT
inlawrev-3733	30	12	2005	2005	NUM
inlawrev-3733	30	13	)	)	PUNCT
inlawrev-3733	31	1	[	[	X
inlawrev-3733	31	2	hereinafter	hereinafter	VERB
inlawrev-3733	31	3	fiscal	fiscal	ADJ
inlawrev-3733	31	4	impact	impact	NOUN
inlawrev-3733	31	5	statement	statement	NOUN
inlawrev-3733	31	6	1055	1055	NUM
inlawrev-3733	31	7	]	]	PUNCT
inlawrev-3733	31	8	,	,	PUNCT
inlawrev-3733	31	9	available	available	ADJ
inlawrev-3733	31	10	at	at	ADP
inlawrev-3733	31	11	http://www.in.gov/legislative/bills/	http://www.in.gov/legislative/bills/	ADJ
inlawrev-3733	31	12	2004	2004	NUM
inlawrev-3733	31	13	/	/	SYM
inlawrev-3733	31	14	pdf	pdf	NOUN
inlawrev-3733	31	15	/	/	SYM
inlawrev-3733	31	16	fiscal	fiscal	ADJ
inlawrev-3733	31	17	/	/	SYM
inlawrev-3733	31	18	hb	hb	X
inlawrev-3733	31	19	1055.009.pdf	1055.009.pdf	NUM
inlawrev-3733	31	20	(	(	PUNCT
inlawrev-3733	31	21	"	"	PUNCT
inlawrev-3733	31	22	[	[	X
inlawrev-3733	31	23	public	public	ADJ
inlawrev-3733	31	24	law	law	NOUN
inlawrev-3733	31	25	]	]	PUNCT
inlawrev-3733	31	26	291	291	NUM
inlawrev-3733	31	27	-	-	SYM
inlawrev-3733	31	28	2001	2001	NUM
inlawrev-3733	31	29	allowed	allow	VERB
inlawrev-3733	31	30	the	the	DET
inlawrev-3733	31	31	randolph	randolph	PROPN
inlawrev-3733	31	32	county	county	PROPN
inlawrev-3733	31	33	council	council	PROPN
inlawrev-3733	31	34	to	to	PART
inlawrev-3733	31	35	impose	impose	VERB
inlawrev-3733	31	36	an	an	DET
inlawrev-3733	31	37	additional	additional	ADJ
inlawrev-3733	31	38	0.25	0.25	NUM
inlawrev-3733	31	39	%	%	NOUN
inlawrev-3733	31	40	cedit	cedit	NOUN
inlawrev-3733	31	41	rate	rate	NOUN
inlawrev-3733	31	42	in	in	ADP
inlawrev-3733	31	43	order	order	NOUN
inlawrev-3733	31	44	to	to	PART
inlawrev-3733	31	45	finance	finance	VERB
inlawrev-3733	31	46	,	,	PUNCT
inlawrev-3733	31	47	construct	construct	VERB
inlawrev-3733	31	48	,	,	PUNCT
inlawrev-3733	31	49	acquire	acquire	VERB
inlawrev-3733	31	50	,	,	PUNCT
inlawrev-3733	31	51	renovate	renovate	VERB
inlawrev-3733	31	52	,	,	PUNCT
inlawrev-3733	31	53	and	and	CCONJ
inlawrev-3733	31	54	equip	equip	VERB
inlawrev-3733	31	55	the	the	DET
inlawrev-3733	31	56	county	county	NOUN
inlawrev-3733	31	57	courthouse	courthouse	NOUN
inlawrev-3733	31	58	,	,	PUNCT
inlawrev-3733	31	59	the	the	DET
inlawrev-3733	31	60	former	former	ADJ
inlawrev-3733	31	61	county	county	NOUN
inlawrev-3733	31	62	hospital	hospital	NOUN
inlawrev-3733	31	63	(	(	PUNCT
inlawrev-3733	31	64	for	for	ADP
inlawrev-3733	31	65	additional	additional	ADJ
inlawrev-3733	31	66	office	office	NOUN
inlawrev-3733	31	67	space	space	NOUN
inlawrev-3733	31	68	)	)	PUNCT
inlawrev-3733	31	69	,	,	PUNCT
inlawrev-3733	31	70	and	and	CCONJ
inlawrev-3733	31	71	other	other	ADJ
inlawrev-3733	31	72	additional	additional	ADJ
inlawrev-3733	31	73	projects	project	NOUN
inlawrev-3733	31	74	specified	specify	VERB
inlawrev-3733	31	75	under	under	ADP
inlawrev-3733	31	76	current	current	ADJ
inlawrev-3733	31	77	law	law	NOUN
inlawrev-3733	31	78	.	.	PUNCT
inlawrev-3733	32	1	following	follow	VERB
inlawrev-3733	32	2	the	the	DET
inlawrev-3733	32	3	passage	passage	NOUN
inlawrev-3733	32	4	of	of	ADP
inlawrev-3733	32	5	[	[	PUNCT
inlawrev-3733	32	6	public	public	ADJ
inlawrev-3733	32	7	law	law	NOUN
inlawrev-3733	32	8	]	]	PUNCT
inlawrev-3733	32	9	29	29	NUM
inlawrev-3733	32	10	1	1	NUM
inlawrev-3733	32	11	-200	-200	NUM
inlawrev-3733	32	12	1	1	NUM
inlawrev-3733	32	13	,	,	PUNCT
inlawrev-3733	32	14	the	the	DET
inlawrev-3733	32	15	randolph	randolph	PROPN
inlawrev-3733	32	16	county	county	PROPN
inlawrev-3733	32	17	council	council	PROPN
inlawrev-3733	32	18	raised	raise	VERB
inlawrev-3733	32	19	their	their	PRON
inlawrev-3733	32	20	cedit	cedit	NOUN
inlawrev-3733	32	21	rate	rate	NOUN
inlawrev-3733	32	22	from	from	ADP
inlawrev-3733	32	23	0.25	0.25	NUM
inlawrev-3733	32	24	%	%	NOUN
inlawrev-3733	32	25	to	to	PART
inlawrev-3733	32	26	0.5	0.5	NUM
inlawrev-3733	32	27	%	%	NOUN
inlawrev-3733	32	28	.	.	PUNCT
inlawrev-3733	33	1	[	[	X
inlawrev-3733	33	2	public	public	ADJ
inlawrev-3733	33	3	law	law	NOUN
inlawrev-3733	33	4	]	]	PUNCT
inlawrev-3733	33	5	2242003	2242003	NUM
inlawrev-3733	33	6	removed	remove	VERB
inlawrev-3733	33	7	the	the	DET
inlawrev-3733	33	8	provision	provision	NOUN
inlawrev-3733	33	9	that	that	PRON
inlawrev-3733	33	10	allowed	allow	VERB
inlawrev-3733	33	11	randolph	randolph	PROPN
inlawrev-3733	33	12	county	county	PROPN
inlawrev-3733	33	13	to	to	PART
inlawrev-3733	33	14	use	use	VERB
inlawrev-3733	33	15	additional	additional	ADJ
inlawrev-3733	33	16	cedit	cedit	NOUN
inlawrev-3733	33	17	revenue	revenue	NOUN
inlawrev-3733	33	18	generated	generate	VERB
inlawrev-3733	33	19	by	by	ADP
inlawrev-3733	33	20	the	the	DET
inlawrev-3733	33	21	rate	rate	NOUN
inlawrev-3733	33	22	increase	increase	NOUN
inlawrev-3733	33	23	allowed	allow	VERB
inlawrev-3733	33	24	under	under	ADP
inlawrev-3733	33	25	p.l	p.l	PROPN
inlawrev-3733	33	26	.	.	PROPN
inlawrev-3733	33	27	291	291	NUM
inlawrev-3733	33	28	-	-	NUM
inlawrev-3733	33	29	2001	2001	NUM
inlawrev-3733	33	30	for	for	ADP
inlawrev-3733	33	31	courthouse	courthouse	NOUN
inlawrev-3733	33	32	repairs	repair	NOUN
inlawrev-3733	33	33	.	.	PUNCT
inlawrev-3733	33	34	"	"	PUNCT
inlawrev-3733	33	35	)	)	PUNCT
inlawrev-3733	33	36	.	.	PUNCT
inlawrev-3733	34	1	8	8	X
inlawrev-3733	34	2	.	.	X
inlawrev-3733	34	3	ind	ind	PROPN
inlawrev-3733	34	4	.	.	PUNCT
inlawrev-3733	35	1	code	code	PROPN
inlawrev-3733	35	2	§	§	PROPN
inlawrev-3733	35	3	§	§	PROPN
inlawrev-3733	35	4	6	6	NUM
inlawrev-3733	35	5	-	-	SYM
inlawrev-3733	35	6	3	3	NUM
inlawrev-3733	35	7	-	-	PUNCT
inlawrev-3733	35	8	1	1	NUM
inlawrev-3733	35	9	-	-	SYM
inlawrev-3733	35	10	3.5	3.5	NUM
inlawrev-3733	35	11	;	;	PUNCT
inlawrev-3733	35	12	6	6	NUM
inlawrev-3733	35	13	-	-	SYM
inlawrev-3733	35	14	3	3	NUM
inlawrev-3733	35	15	-	-	PUNCT
inlawrev-3733	35	16	2	2	NUM
inlawrev-3733	35	17	-	-	SYM
inlawrev-3733	35	18	2.5	2.5	NUM
inlawrev-3733	35	19	,	,	PUNCT
inlawrev-3733	35	20	-2.6	-2.6	PROPN
inlawrev-3733	35	21	.	.	PROPN
inlawrev-3733	35	22	9	9	NUM
inlawrev-3733	35	23	.	.	X
inlawrev-3733	35	24	see	see	VERB
inlawrev-3733	35	25	legislative	legislative	ADJ
inlawrev-3733	35	26	servs	servs	PROPN
inlawrev-3733	35	27	.	.	PUNCT
inlawrev-3733	36	1	agency	agency	NOUN
inlawrev-3733	36	2	,	,	PUNCT
inlawrev-3733	36	3	fiscal	fiscal	ADJ
inlawrev-3733	36	4	impact	impact	NOUN
inlawrev-3733	36	5	statement	statement	NOUN
inlawrev-3733	36	6	hb	hb	X
inlawrev-3733	36	7	1365	1365	NUM
inlawrev-3733	36	8	at	at	ADP
inlawrev-3733	36	9	7	7	NUM
inlawrev-3733	36	10	(	(	PUNCT
inlawrev-3733	36	11	2004	2004	NUM
inlawrev-3733	36	12	)	)	PUNCT
inlawrev-3733	37	1	[	[	X
inlawrev-3733	37	2	hereinafter	hereinafter	NOUN
inlawrev-3733	37	3	fiscal	fiscal	ADJ
inlawrev-3733	37	4	impact	impact	NOUN
inlawrev-3733	37	5	statement	statement	NOUN
inlawrev-3733	37	6	1365	1365	NUM
inlawrev-3733	37	7	]	]	PUNCT
inlawrev-3733	37	8	,	,	PUNCT
inlawrev-3733	37	9	available	available	ADJ
inlawrev-3733	37	10	at	at	ADP
inlawrev-3733	37	11	http://www.in.gov/legislative/bills/	http://www.in.gov/legislative/bills/	ADJ
inlawrev-3733	37	12	2004	2004	NUM
inlawrev-3733	37	13	/	/	SYM
inlawrev-3733	37	14	pdf	pdf	NOUN
inlawrev-3733	37	15	/	/	SYM
inlawrev-3733	37	16	fiscal	fiscal	ADJ
inlawrev-3733	37	17	/	/	SYM
inlawrev-3733	37	18	hb	hb	X
inlawrev-3733	37	19	1365.01	1365.01	NUM
inlawrev-3733	37	20	0.pdf	0.pdf	NOUN
inlawrev-3733	37	21	10	10	NUM
inlawrev-3733	37	22	.	.	PUNCT
inlawrev-3733	38	1	ind	ind	PROPN
inlawrev-3733	38	2	.	.	PUNCT
inlawrev-3733	39	1	code	code	PROPN
inlawrev-3733	39	2	§	§	PROPN
inlawrev-3733	39	3	6	6	NUM
inlawrev-3733	39	4	-	-	SYM
inlawrev-3733	39	5	3.1	3.1	NUM
inlawrev-3733	39	6	-	-	PUNCT
inlawrev-3733	39	7	4	4	NUM
inlawrev-3733	39	8	-	-	SYM
inlawrev-3733	39	9	6	6	NUM
inlawrev-3733	39	10	.	.	NUM
inlawrev-3733	39	11	2005	2005	NUM
inlawrev-3733	39	12	]	]	PUNCT
inlawrev-3733	39	13	tax	tax	NOUN
inlawrev-3733	39	14	law	law	NOUN
inlawrev-3733	39	15	1343	1343	NUM
inlawrev-3733	39	16	electric	electric	PROPN
inlawrev-3733	39	17	cooperative	cooperative	NOUN
inlawrev-3733	39	18	that	that	PRON
inlawrev-3733	39	19	is	be	AUX
inlawrev-3733	39	20	incorporated	incorporate	VERB
inlawrev-3733	39	21	in	in	ADP
inlawrev-3733	39	22	indiana	indiana	PROPN
inlawrev-3733	39	23	as	as	ADP
inlawrev-3733	39	24	a	a	DET
inlawrev-3733	39	25	nonprofit	nonprofit	ADJ
inlawrev-3733	39	26	corporation.^^	corporation.^^	NOUN
inlawrev-3733	39	27	the	the	DET
inlawrev-3733	39	28	conditions	condition	NOUN
inlawrev-3733	39	29	for	for	ADP
inlawrev-3733	39	30	the	the	DET
inlawrev-3733	39	31	refundable	refundable	ADJ
inlawrev-3733	39	32	edge	edge	NOUN
inlawrev-3733	39	33	credit	credit	NOUN
inlawrev-3733	39	34	include	include	VERB
inlawrev-3733	39	35	a	a	DET
inlawrev-3733	39	36	finding	finding	NOUN
inlawrev-3733	39	37	by	by	ADP
inlawrev-3733	39	38	the	the	DET
inlawrev-3733	39	39	edge	edge	NOUN
inlawrev-3733	39	40	board	board	NOUN
inlawrev-3733	39	41	that	that	SCONJ
inlawrev-3733	39	42	the	the	DET
inlawrev-3733	39	43	average	average	ADJ
inlawrev-3733	39	44	wage	wage	NOUN
inlawrev-3733	39	45	to	to	PART
inlawrev-3733	39	46	be	be	AUX
inlawrev-3733	39	47	paid	pay	VERB
inlawrev-3733	39	48	by	by	ADP
inlawrev-3733	39	49	the	the	DET
inlawrev-3733	39	50	pass	pass	NOUN
inlawrev-3733	39	51	through	through	ADP
inlawrev-3733	39	52	entity	entity	NOUN
inlawrev-3733	39	53	will	will	AUX
inlawrev-3733	39	54	be	be	AUX
inlawrev-3733	39	55	at	at	ADV
inlawrev-3733	39	56	least	least	ADJ
inlawrev-3733	39	57	twice	twice	DET
inlawrev-3733	39	58	the	the	DET
inlawrev-3733	39	59	average	average	ADJ
inlawrev-3733	39	60	wage	wage	NOUN
inlawrev-3733	39	61	paid	pay	VERB
inlawrev-3733	39	62	within	within	ADP
inlawrev-3733	39	63	the	the	DET
inlawrev-3733	39	64	county	county	NOUN
inlawrev-3733	39	65	in	in	ADP
inlawrev-3733	39	66	which	which	PRON
inlawrev-3733	39	67	the	the	DET
inlawrev-3733	39	68	pass	pass	NOUN
inlawrev-3733	39	69	through	through	ADP
inlawrev-3733	39	70	entity	entity	NOUN
inlawrev-3733	39	71	's	's	PART
inlawrev-3733	39	72	project	project	NOUN
inlawrev-3733	39	73	will	will	AUX
inlawrev-3733	39	74	be	be	AUX
inlawrev-3733	39	75	located	locate	VERB
inlawrev-3733	39	76	.	.	PUNCT
inlawrev-3733	39	77	^^	^^	PUNCT
inlawrev-3733	40	1	the	the	DET
inlawrev-3733	40	2	general	general	ADJ
inlawrev-3733	40	3	assembly	assembly	NOUN
inlawrev-3733	40	4	also	also	ADV
inlawrev-3733	40	5	extended	extend	VERB
inlawrev-3733	40	6	the	the	DET
inlawrev-3733	40	7	hoosier	hoosier	NOUN
inlawrev-3733	40	8	business	business	NOUN
inlawrev-3733	40	9	investment	investment	NOUN
inlawrev-3733	40	10	tax	tax	NOUN
inlawrev-3733	40	11	credit	credit	NOUN
inlawrev-3733	40	12	for	for	ADP
inlawrev-3733	40	13	two	two	NUM
inlawrev-3733	40	14	years	year	NOUN
inlawrev-3733	40	15	through	through	ADP
inlawrev-3733	40	16	tax	tax	NOUN
inlawrev-3733	40	17	year	year	NOUN
inlawrev-3733	40	18	2007.'^	2007.'^	NOUN
inlawrev-3733	40	19	in	in	ADP
inlawrev-3733	40	20	addition	addition	NOUN
inlawrev-3733	40	21	,	,	PUNCT
inlawrev-3733	40	22	the	the	DET
inlawrev-3733	40	23	general	general	ADJ
inlawrev-3733	40	24	assembly	assembly	NOUN
inlawrev-3733	40	25	established	establish	VERB
inlawrev-3733	40	26	three	three	NUM
inlawrev-3733	40	27	new	new	ADJ
inlawrev-3733	40	28	tax	tax	NOUN
inlawrev-3733	40	29	incentives	incentive	NOUN
inlawrev-3733	40	30	for	for	ADP
inlawrev-3733	40	31	businesses	business	NOUN
inlawrev-3733	40	32	that	that	PRON
inlawrev-3733	40	33	locate	locate	VERB
inlawrev-3733	40	34	new	new	ADJ
inlawrev-3733	40	35	operations	operation	NOUN
inlawrev-3733	40	36	or	or	CCONJ
inlawrev-3733	40	37	expand	expand	VERB
inlawrev-3733	40	38	existing	exist	VERB
inlawrev-3733	40	39	operations	operation	NOUN
inlawrev-3733	40	40	within	within	ADP
inlawrev-3733	40	41	the	the	DET
inlawrev-3733	40	42	boundaries	boundary	NOUN
inlawrev-3733	40	43	of	of	ADP
inlawrev-3733	40	44	:	:	PUNCT
inlawrev-3733	40	45	(	(	PUNCT
inlawrev-3733	40	46	1	1	X
inlawrev-3733	40	47	)	)	PUNCT
inlawrev-3733	40	48	a	a	DET
inlawrev-3733	40	49	military	military	ADJ
inlawrev-3733	40	50	base	base	NOUN
inlawrev-3733	40	51	that	that	PRON
inlawrev-3733	40	52	is	be	AUX
inlawrev-3733	40	53	scheduled	schedule	VERB
inlawrev-3733	40	54	for	for	ADP
inlawrev-3733	40	55	closing	closing	NOUN
inlawrev-3733	40	56	or	or	CCONJ
inlawrev-3733	40	57	closed	closed	ADJ
inlawrev-3733	40	58	;	;	PUNCT
inlawrev-3733	40	59	(	(	PUNCT
inlawrev-3733	40	60	2	2	X
inlawrev-3733	40	61	)	)	PUNCT
inlawrev-3733	40	62	a	a	DET
inlawrev-3733	40	63	military	military	ADJ
inlawrev-3733	40	64	base	base	NOUN
inlawrev-3733	40	65	reuse	reuse	NOUN
inlawrev-3733	40	66	area	area	NOUN
inlawrev-3733	40	67	;	;	PUNCT
inlawrev-3733	40	68	(	(	PUNCT
inlawrev-3733	40	69	3	3	X
inlawrev-3733	40	70	)	)	PUNCT
inlawrev-3733	40	71	an	an	DET
inlawrev-3733	40	72	economic	economic	ADJ
inlawrev-3733	40	73	development	development	NOUN
inlawrev-3733	40	74	area	area	NOUN
inlawrev-3733	40	75	established	establish	VERB
inlawrev-3733	40	76	in	in	ADP
inlawrev-3733	40	77	connection	connection	NOUN
inlawrev-3733	40	78	with	with	ADP
inlawrev-3733	40	79	a	a	DET
inlawrev-3733	40	80	closed	closed	ADJ
inlawrev-3733	40	81	military	military	ADJ
inlawrev-3733	40	82	base	base	NOUN
inlawrev-3733	40	83	;	;	PUNCT
inlawrev-3733	40	84	or	or	CCONJ
inlawrev-3733	40	85	,	,	PUNCT
inlawrev-3733	40	86	(	(	PUNCT
inlawrev-3733	40	87	4	4	X
inlawrev-3733	40	88	)	)	PUNCT
inlawrev-3733	40	89	a	a	DET
inlawrev-3733	40	90	military	military	ADJ
inlawrev-3733	40	91	base	base	NOUN
inlawrev-3733	40	92	recovery	recovery	NOUN
inlawrev-3733	40	93	site.^	site.^	NOUN
inlawrev-3733	40	94	"	"	PUNCT
inlawrev-3733	40	95	*	*	PUNCT
inlawrev-3733	40	96	as	as	ADP
inlawrev-3733	40	97	of	of	ADP
inlawrev-3733	40	98	march	march	PROPN
inlawrev-3733	40	99	10	10	NUM
inlawrev-3733	40	100	,	,	PUNCT
inlawrev-3733	40	101	2004	2004	NUM
inlawrev-3733	40	102	,	,	PUNCT
inlawrev-3733	40	103	there	there	PRON
inlawrev-3733	40	104	were	be	VERB
inlawrev-3733	40	105	three	three	NUM
inlawrev-3733	40	106	known	know	VERB
inlawrev-3733	40	107	areas	area	NOUN
inlawrev-3733	40	108	in	in	ADP
inlawrev-3733	40	109	indiana	indiana	PROPN
inlawrev-3733	40	110	that	that	PRON
inlawrev-3733	40	111	were	be	AUX
inlawrev-3733	40	112	both	both	DET
inlawrev-3733	40	113	enterprise	enterprise	NOUN
inlawrev-3733	40	114	zones	zone	NOUN
inlawrev-3733	40	115	and	and	CCONJ
inlawrev-3733	40	116	military	military	ADJ
inlawrev-3733	40	117	base	base	NOUN
inlawrev-3733	40	118	reuse	reuse	NOUN
inlawrev-3733	40	119	areas	area	NOUN
inlawrev-3733	40	120	—	—	PUNCT
inlawrev-3733	40	121	grissom	grissom	PROPN
inlawrev-3733	40	122	air	air	PROPN
inlawrev-3733	40	123	force	force	PROPN
inlawrev-3733	40	124	base	base	PROPN
inlawrev-3733	40	125	in	in	ADP
inlawrev-3733	40	126	miami	miami	PROPN
inlawrev-3733	40	127	county	county	PROPN
inlawrev-3733	40	128	,	,	PUNCT
inlawrev-3733	40	129	fort	fort	PROPN
inlawrev-3733	40	130	benjamin	benjamin	PROPN
inlawrev-3733	40	131	harrison	harrison	PROPN
inlawrev-3733	40	132	in	in	ADP
inlawrev-3733	40	133	marion	marion	PROPN
inlawrev-3733	40	134	county	county	PROPN
inlawrev-3733	40	135	,	,	PUNCT
inlawrev-3733	40	136	and	and	CCONJ
inlawrev-3733	40	137	the	the	DET
inlawrev-3733	40	138	indiana	indiana	PROPN
inlawrev-3733	40	139	army	army	PROPN
inlawrev-3733	40	140	ammunition	ammunition	NOUN
inlawrev-3733	40	141	plant	plant	NOUN
inlawrev-3733	40	142	in	in	ADP
inlawrev-3733	40	143	clark	clark	PROPN
inlawrev-3733	40	144	county	county	PROPN
inlawrev-3733	40	145	.	.	PUNCT
inlawrev-3733	40	146	^^	^^	PUNCT
inlawrev-3733	41	1	the	the	DET
inlawrev-3733	41	2	tax	tax	NOUN
inlawrev-3733	41	3	incentives	incentive	NOUN
inlawrev-3733	41	4	provided	provide	VERB
inlawrev-3733	41	5	by	by	ADP
inlawrev-3733	41	6	the	the	DET
inlawrev-3733	41	7	general	general	ADJ
inlawrev-3733	41	8	assembly	assembly	NOUN
inlawrev-3733	41	9	to	to	ADP
inlawrev-3733	41	10	the	the	DET
inlawrev-3733	41	11	qualifying	qualifying	NOUN
inlawrev-3733	41	12	businesses	business	NOUN
inlawrev-3733	41	13	were	be	AUX
inlawrev-3733	41	14	as	as	SCONJ
inlawrev-3733	41	15	follows	follow	VERB
inlawrev-3733	41	16	:	:	PUNCT
inlawrev-3733	41	17	(	(	PUNCT
inlawrev-3733	41	18	1	1	X
inlawrev-3733	41	19	)	)	PUNCT
inlawrev-3733	41	20	a	a	DET
inlawrev-3733	41	21	sales	sale	NOUN
inlawrev-3733	41	22	tax	tax	NOUN
inlawrev-3733	41	23	exemption	exemption	NOUN
inlawrev-3733	41	24	on	on	ADP
inlawrev-3733	41	25	the	the	DET
inlawrev-3733	41	26	sales	sale	NOUN
inlawrev-3733	41	27	of	of	ADP
inlawrev-3733	41	28	utility	utility	NOUN
inlawrev-3733	41	29	services	service	NOUN
inlawrev-3733	41	30	or	or	CCONJ
inlawrev-3733	41	31	commodities	commodity	NOUN
inlawrev-3733	41	32	made	make	VERB
inlawrev-3733	41	33	to	to	ADP
inlawrev-3733	41	34	the	the	DET
inlawrev-3733	41	35	qualifying	qualifying	NOUN
inlawrev-3733	41	36	business	business	NOUN
inlawrev-3733	41	37	within	within	ADP
inlawrev-3733	41	38	five	five	NUM
inlawrev-3733	41	39	years	year	NOUN
inlawrev-3733	41	40	ofthe	ofthe	PRON
inlawrev-3733	41	41	start	start	VERB
inlawrev-3733	41	42	ofthe	ofthe	PRON
inlawrev-3733	41	43	new	new	ADJ
inlawrev-3733	41	44	operations;^^	operations;^^	NOUN
inlawrev-3733	41	45	(	(	PUNCT
inlawrev-3733	41	46	2	2	NUM
inlawrev-3733	41	47	)	)	PUNCT
inlawrev-3733	41	48	an	an	DET
inlawrev-3733	41	49	adjusted	adjust	VERB
inlawrev-3733	41	50	gross	gross	ADJ
inlawrev-3733	41	51	income	income	NOUN
inlawrev-3733	41	52	tax	tax	NOUN
inlawrev-3733	41	53	rate	rate	NOUN
inlawrev-3733	41	54	of5	of5	NOUN
inlawrev-3733	41	55	%	%	NOUN
inlawrev-3733	41	56	(	(	PUNCT
inlawrev-3733	41	57	versus	versus	ADP
inlawrev-3733	41	58	8.5	8.5	NUM
inlawrev-3733	41	59	%	%	NOUN
inlawrev-3733	41	60	)	)	PUNCT
inlawrev-3733	41	61	for	for	ADP
inlawrev-3733	41	62	the	the	DET
inlawrev-3733	41	63	year	year	NOUN
inlawrev-3733	41	64	of	of	ADP
inlawrev-3733	41	65	relocation	relocation	NOUN
inlawrev-3733	41	66	and	and	CCONJ
inlawrev-3733	41	67	the	the	DET
inlawrev-3733	41	68	following	follow	VERB
inlawrev-3733	41	69	four	four	NUM
inlawrev-3733	41	70	taxable	taxable	ADJ
inlawrev-3733	41	71	years	year	NOUN
inlawrev-3733	41	72	;	;	PUNCT
inlawrev-3733	41	73	^^	^^	PUNCT
inlawrev-3733	41	74	and	and	CCONJ
inlawrev-3733	41	75	,	,	PUNCT
inlawrev-3733	41	76	(	(	PUNCT
inlawrev-3733	41	77	3	3	X
inlawrev-3733	41	78	)	)	PUNCT
inlawrev-3733	41	79	a	a	DET
inlawrev-3733	41	80	military	military	ADJ
inlawrev-3733	41	81	base	base	NOUN
inlawrev-3733	41	82	investment	investment	NOUN
inlawrev-3733	41	83	cost	cost	NOUN
inlawrev-3733	41	84	credit	credit	NOUN
inlawrev-3733	41	85	against	against	ADP
inlawrev-3733	41	86	state	state	NOUN
inlawrev-3733	41	87	tax	tax	NOUN
inlawrev-3733	41	88	liability	liability	NOUN
inlawrev-3733	41	89	for	for	ADP
inlawrev-3733	41	90	a	a	DET
inlawrev-3733	41	91	taxpayer	taxpayer	NOUN
inlawrev-3733	41	92	who	who	PRON
inlawrev-3733	41	93	purchases	purchase	VERB
inlawrev-3733	41	94	an	an	DET
inlawrev-3733	41	95	ownership	ownership	NOUN
inlawrev-3733	41	96	interest	interest	NOUN
inlawrev-3733	41	97	in	in	ADP
inlawrev-3733	41	98	or	or	CCONJ
inlawrev-3733	41	99	otherwise	otherwise	ADV
inlawrev-3733	41	100	invests	invest	NOUN
inlawrev-3733	41	101	in	in	ADP
inlawrev-3733	41	102	a	a	DET
inlawrev-3733	41	103	qualifying	qualifying	NOUN
inlawrev-3733	41	104	business	business	NOUN
inlawrev-3733	41	105	.	.	PUNCT
inlawrev-3733	41	106	^^	^^	PUNCT
inlawrev-3733	42	1	these	these	DET
inlawrev-3733	42	2	incentives	incentive	NOUN
inlawrev-3733	42	3	are	be	AUX
inlawrev-3733	42	4	not	not	PART
inlawrev-3733	42	5	available	available	ADJ
inlawrev-3733	42	6	to	to	ADP
inlawrev-3733	42	7	a	a	DET
inlawrev-3733	42	8	business	business	NOUN
inlawrev-3733	42	9	that	that	PRON
inlawrev-3733	42	10	does	do	AUX
inlawrev-3733	42	11	not	not	PART
inlawrev-3733	42	12	have	have	VERB
inlawrev-3733	42	13	operations	operation	NOUN
inlawrev-3733	42	14	in	in	ADP
inlawrev-3733	42	15	a	a	DET
inlawrev-3733	42	16	qualified	qualified	ADJ
inlawrev-3733	42	17	area	area	NOUN
inlawrev-3733	42	18	and	and	CCONJ
inlawrev-3733	42	19	that	that	SCONJ
inlawrev-3733	42	20	substantially	substantially	ADV
inlawrev-3733	42	21	reduces	reduce	VERB
inlawrev-3733	42	22	or	or	CCONJ
inlawrev-3733	42	23	ceases	cease	VERB
inlawrev-3733	42	24	its	its	PRON
inlawrev-3733	42	25	operations	operation	NOUN
inlawrev-3733	42	26	somewhere	somewhere	ADV
inlawrev-3733	42	27	11	11	NUM
inlawrev-3733	42	28	.	.	PUNCT
inlawrev-3733	43	1	i	i	PRON
inlawrev-3733	43	2	d.	d.	PROPN
inlawrev-3733	43	3	§	§	PROPN
inlawrev-3733	43	4	§	§	PROPN
inlawrev-3733	43	5	6	6	NUM
inlawrev-3733	43	6	-	-	SYM
inlawrev-3733	43	7	3.1	3.1	NUM
inlawrev-3733	43	8	-	-	SYM
inlawrev-3733	43	9	13	13	NUM
inlawrev-3733	43	10	-	-	PUNCT
inlawrev-3733	43	11	7,-21	7,-21	NUM
inlawrev-3733	43	12	.	.	NOUN
inlawrev-3733	43	13	12	12	NUM
inlawrev-3733	43	14	.	.	PUNCT
inlawrev-3733	44	1	i	i	PRON
inlawrev-3733	44	2	d.	d.	PROPN
inlawrev-3733	44	3	13	13	NUM
inlawrev-3733	44	4	.	.	PUNCT
inlawrev-3733	45	1	m	m	AUX
inlawrev-3733	45	2	§	§	PROPN
inlawrev-3733	45	3	6	6	NUM
inlawrev-3733	45	4	-	-	SYM
inlawrev-3733	45	5	3	3	NUM
inlawrev-3733	45	6	.	.	NOUN
inlawrev-3733	45	7	1	1	NUM
inlawrev-3733	45	8	-26	-26	NUM
inlawrev-3733	45	9	-	-	PUNCT
inlawrev-3733	45	10	26	26	NUM
inlawrev-3733	45	11	.	.	PUNCT
inlawrev-3733	46	1	"	"	PUNCT
inlawrev-3733	46	2	[	[	X
inlawrev-3733	46	3	t]he	t]he	ADV
inlawrev-3733	46	4	edge	edge	NOUN
inlawrev-3733	46	5	board	board	NOUN
inlawrev-3733	46	6	is	be	AUX
inlawrev-3733	46	7	authorized	authorize	VERB
inlawrev-3733	46	8	to	to	PART
inlawrev-3733	46	9	award	award	VERB
inlawrev-3733	46	10	a	a	DET
inlawrev-3733	46	11	taxpayer	taxpayer	NOUN
inlawrev-3733	46	12	(	(	PUNCT
inlawrev-3733	46	13	an	an	DET
inlawrev-3733	46	14	individual	individual	ADJ
inlawrev-3733	46	15	,	,	PUNCT
inlawrev-3733	46	16	corporation	corporation	NOUN
inlawrev-3733	46	17	,	,	PUNCT
inlawrev-3733	46	18	partnership	partnership	NOUN
inlawrev-3733	46	19	,	,	PUNCT
inlawrev-3733	46	20	or	or	CCONJ
inlawrev-3733	46	21	other	other	ADJ
inlawrev-3733	46	22	entity	entity	NOUN
inlawrev-3733	46	23	with	with	ADP
inlawrev-3733	46	24	a	a	DET
inlawrev-3733	46	25	tax	tax	NOUN
inlawrev-3733	46	26	liability	liability	NOUN
inlawrev-3733	46	27	)	)	PUNCT
inlawrev-3733	46	28	a	a	DET
inlawrev-3733	46	29	nonrefundable	nonrefundable	ADJ
inlawrev-3733	46	30	tax	tax	NOUN
inlawrev-3733	46	31	credit	credit	NOUN
inlawrev-3733	46	32	for	for	ADP
inlawrev-3733	46	33	expenditures	expenditure	NOUN
inlawrev-3733	46	34	on	on	ADP
inlawrev-3733	46	35	qualified	qualified	ADJ
inlawrev-3733	46	36	investment	investment	NOUN
inlawrev-3733	46	37	that	that	PRON
inlawrev-3733	46	38	the	the	DET
inlawrev-3733	46	39	board	board	NOUN
inlawrev-3733	46	40	determines	determine	VERB
inlawrev-3733	46	41	will	will	AUX
inlawrev-3733	46	42	fosterjob	fosterjob	VERB
inlawrev-3733	46	43	creation	creation	NOUN
inlawrev-3733	46	44	and	and	CCONJ
inlawrev-3733	46	45	higher	high	ADJ
inlawrev-3733	46	46	wages	wage	NOUN
inlawrev-3733	46	47	in	in	ADP
inlawrev-3733	46	48	indiana	indiana	PROPN
inlawrev-3733	46	49	.	.	PUNCT
inlawrev-3733	47	1	the	the	DET
inlawrev-3733	47	2	tax	tax	NOUN
inlawrev-3733	47	3	credit	credit	NOUN
inlawrev-3733	47	4	is	be	AUX
inlawrev-3733	47	5	equal	equal	ADJ
inlawrev-3733	47	6	to	to	ADP
inlawrev-3733	47	7	30	30	NUM
inlawrev-3733	47	8	%	%	NOUN
inlawrev-3733	47	9	ofthe	ofthe	ADJ
inlawrev-3733	47	10	qualified	qualified	ADJ
inlawrev-3733	47	11	investment	investment	NOUN
inlawrev-3733	47	12	.	.	PUNCT
inlawrev-3733	48	1	a	a	DET
inlawrev-3733	48	2	taxpayer	taxpayer	NOUN
inlawrev-3733	48	3	may	may	AUX
inlawrev-3733	48	4	claim	claim	VERB
inlawrev-3733	48	5	the	the	DET
inlawrev-3733	48	6	credit	credit	NOUN
inlawrev-3733	48	7	against	against	ADP
inlawrev-3733	48	8	a	a	DET
inlawrev-3733	48	9	taxpayer	taxpayer	NOUN
inlawrev-3733	48	10	's	's	PART
inlawrev-3733	48	11	adjusted	adjust	VERB
inlawrev-3733	48	12	gross	gross	ADJ
inlawrev-3733	48	13	income	income	NOUN
inlawrev-3733	48	14	(	(	PUNCT
inlawrev-3733	48	15	agi	agi	NOUN
inlawrev-3733	48	16	)	)	PUNCT
inlawrev-3733	48	17	tax	tax	NOUN
inlawrev-3733	48	18	,	,	PUNCT
inlawrev-3733	48	19	insurance	insurance	NOUN
inlawrev-3733	48	20	premiums	premium	NOUN
inlawrev-3733	48	21	tax	tax	NOUN
inlawrev-3733	48	22	,	,	PUNCT
inlawrev-3733	48	23	or	or	CCONJ
inlawrev-3733	48	24	financial	financial	ADJ
inlawrev-3733	48	25	institutions	institution	NOUN
inlawrev-3733	48	26	tax	tax	NOUN
inlawrev-3733	48	27	liability	liability	NOUN
inlawrev-3733	48	28	.	.	PUNCT
inlawrev-3733	49	1	if	if	SCONJ
inlawrev-3733	49	2	a	a	DET
inlawrev-3733	49	3	pass	pass	NOUN
inlawrev-3733	49	4	through	through	ADP
inlawrev-3733	49	5	entity	entity	NOUN
inlawrev-3733	49	6	does	do	AUX
inlawrev-3733	49	7	not	not	PART
inlawrev-3733	49	8	have	have	VERB
inlawrev-3733	49	9	a	a	DET
inlawrev-3733	49	10	tax	tax	NOUN
inlawrev-3733	49	11	liability	liability	NOUN
inlawrev-3733	49	12	,	,	PUNCT
inlawrev-3733	49	13	the	the	DET
inlawrev-3733	49	14	credit	credit	NOUN
inlawrev-3733	49	15	may	may	AUX
inlawrev-3733	49	16	be	be	AUX
inlawrev-3733	49	17	claimed	claim	VERB
inlawrev-3733	49	18	by	by	ADP
inlawrev-3733	49	19	shareholders	shareholder	NOUN
inlawrev-3733	49	20	or	or	CCONJ
inlawrev-3733	49	21	partners	partner	NOUN
inlawrev-3733	49	22	in	in	ADP
inlawrev-3733	49	23	proportion	proportion	NOUN
inlawrev-3733	49	24	to	to	ADP
inlawrev-3733	49	25	their	their	PRON
inlawrev-3733	49	26	distributive	distributive	ADJ
inlawrev-3733	49	27	income	income	NOUN
inlawrev-3733	49	28	from	from	ADP
inlawrev-3733	49	29	the	the	DET
inlawrev-3733	49	30	pass	pass	NOUN
inlawrev-3733	49	31	through	through	ADP
inlawrev-3733	49	32	entity	entity	NOUN
inlawrev-3733	49	33	.	.	PUNCT
inlawrev-3733	50	1	the	the	DET
inlawrev-3733	50	2	tax	tax	NOUN
inlawrev-3733	50	3	credit	credit	NOUN
inlawrev-3733	50	4	may	may	AUX
inlawrev-3733	50	5	only	only	ADV
inlawrev-3733	50	6	be	be	AUX
inlawrev-3733	50	7	awarded	award	VERB
inlawrev-3733	50	8	for	for	ADP
inlawrev-3733	50	9	qualified	qualified	ADJ
inlawrev-3733	50	10	investment	investment	NOUN
inlawrev-3733	50	11	made	make	VERB
inlawrev-3733	50	12	during	during	ADP
inlawrev-3733	50	13	tax	tax	NOUN
inlawrev-3733	50	14	year	year	NOUN
inlawrev-3733	50	15	2004	2004	NUM
inlawrev-3733	50	16	or	or	CCONJ
inlawrev-3733	50	17	2005	2005	NUM
inlawrev-3733	50	18	.	.	PUNCT
inlawrev-3733	51	1	the	the	DET
inlawrev-3733	51	2	credit	credit	NOUN
inlawrev-3733	51	3	is	be	AUX
inlawrev-3733	51	4	nonrefundable	nonrefundable	ADJ
inlawrev-3733	51	5	and	and	CCONJ
inlawrev-3733	51	6	may	may	AUX
inlawrev-3733	51	7	not	not	PART
inlawrev-3733	51	8	be	be	AUX
inlawrev-3733	51	9	carried	carry	VERB
inlawrev-3733	51	10	back	back	ADV
inlawrev-3733	51	11	.	.	PUNCT
inlawrev-3733	52	1	unused	unused	ADJ
inlawrev-3733	52	2	tax	tax	NOUN
inlawrev-3733	52	3	credits	credit	NOUN
inlawrev-3733	52	4	may	may	AUX
inlawrev-3733	52	5	be	be	AUX
inlawrev-3733	52	6	carried	carry	VERB
inlawrev-3733	52	7	over	over	ADP
inlawrev-3733	52	8	for	for	ADP
inlawrev-3733	52	9	up	up	ADP
inlawrev-3733	52	10	to	to	PART
inlawrev-3733	52	11	nine	nine	NUM
inlawrev-3733	52	12	years	year	NOUN
inlawrev-3733	52	13	after	after	ADP
inlawrev-3733	52	14	the	the	DET
inlawrev-3733	52	15	year	year	NOUN
inlawrev-3733	52	16	in	in	ADP
inlawrev-3733	52	17	which	which	PRON
inlawrev-3733	52	18	the	the	DET
inlawrev-3733	52	19	investment	investment	NOUN
inlawrev-3733	52	20	was	be	AUX
inlawrev-3733	52	21	made	make	VERB
inlawrev-3733	52	22	.	.	PUNCT
inlawrev-3733	53	1	the	the	DET
inlawrev-3733	53	2	credit	credit	NOUN
inlawrev-3733	53	3	amount	amount	NOUN
inlawrev-3733	53	4	that	that	PRON
inlawrev-3733	53	5	the	the	DET
inlawrev-3733	53	6	taxpayer	taxpayer	NOUN
inlawrev-3733	53	7	may	may	AUX
inlawrev-3733	53	8	claim	claim	VERB
inlawrev-3733	53	9	in	in	ADP
inlawrev-3733	53	10	the	the	DET
inlawrev-3733	53	11	taxable	taxable	ADJ
inlawrev-3733	53	12	year	year	NOUN
inlawrev-3733	53	13	in	in	ADP
inlawrev-3733	53	14	which	which	PRON
inlawrev-3733	53	15	the	the	DET
inlawrev-3733	53	16	investment	investment	NOUN
inlawrev-3733	53	17	is	be	AUX
inlawrev-3733	53	18	made	make	VERB
inlawrev-3733	53	19	is	be	AUX
inlawrev-3733	53	20	equal	equal	ADJ
inlawrev-3733	53	21	to	to	ADP
inlawrev-3733	53	22	the	the	DET
inlawrev-3733	53	23	lesser	less	ADJ
inlawrev-3733	53	24	of	of	ADP
inlawrev-3733	53	25	:	:	PUNCT
inlawrev-3733	53	26	(	(	PUNCT
inlawrev-3733	53	27	1	1	X
inlawrev-3733	53	28	)	)	PUNCT
inlawrev-3733	53	29	30	30	NUM
inlawrev-3733	53	30	%	%	NOUN
inlawrev-3733	53	31	of	of	ADP
inlawrev-3733	53	32	the	the	DET
inlawrev-3733	53	33	qualified	qualified	ADJ
inlawrev-3733	53	34	investment	investment	NOUN
inlawrev-3733	53	35	or	or	CCONJ
inlawrev-3733	53	36	(	(	PUNCT
inlawrev-3733	53	37	2	2	X
inlawrev-3733	53	38	)	)	PUNCT
inlawrev-3733	53	39	the	the	DET
inlawrev-3733	53	40	taxpayer	taxpayer	NOUN
inlawrev-3733	53	41	's	's	PART
inlawrev-3733	53	42	state	state	NOUN
inlawrev-3733	53	43	tax	tax	NOUN
inlawrev-3733	53	44	liability	liability	NOUN
inlawrev-3733	53	45	growth	growth	NOUN
inlawrev-3733	53	46	.	.	PUNCT
inlawrev-3733	53	47	"	"	PUNCT
inlawrev-3733	54	1	fiscal	fiscal	ADJ
inlawrev-3733	54	2	impact	impact	NOUN
inlawrev-3733	54	3	statement	statement	NOUN
inlawrev-3733	54	4	1365	1365	NUM
inlawrev-3733	54	5	,	,	PUNCT
inlawrev-3733	54	6	supra	supra	PROPN
inlawrev-3733	54	7	note	note	NOUN
inlawrev-3733	54	8	9	9	NUM
inlawrev-3733	54	9	,	,	PUNCT
inlawrev-3733	54	10	at	at	ADP
inlawrev-3733	54	11	5	5	NUM
inlawrev-3733	54	12	.	.	NOUN
inlawrev-3733	54	13	14	14	NUM
inlawrev-3733	54	14	.	.	PUNCT
inlawrev-3733	55	1	see	see	VERB
inlawrev-3733	55	2	fiscal	fiscal	ADJ
inlawrev-3733	55	3	impact	impact	NOUN
inlawrev-3733	55	4	statement	statement	NOUN
inlawrev-3733	55	5	1365	1365	NUM
inlawrev-3733	55	6	,	,	PUNCT
inlawrev-3733	55	7	supra	supra	PROPN
inlawrev-3733	55	8	note	note	NOUN
inlawrev-3733	55	9	9	9	NUM
inlawrev-3733	55	10	,	,	PUNCT
inlawrev-3733	55	11	at	at	ADP
inlawrev-3733	55	12	8	8	NUM
inlawrev-3733	55	13	-	-	SYM
inlawrev-3733	55	14	9	9	NUM
inlawrev-3733	55	15	.	.	NOUN
inlawrev-3733	55	16	15	15	NUM
inlawrev-3733	55	17	.	.	PUNCT
inlawrev-3733	56	1	see	see	VERB
inlawrev-3733	56	2	i	i	PRON
inlawrev-3733	56	3	d.	d.	PROPN
inlawrev-3733	56	4	at	at	ADP
inlawrev-3733	56	5	9	9	NUM
inlawrev-3733	56	6	.	.	NUM
inlawrev-3733	56	7	16	16	NUM
inlawrev-3733	56	8	.	.	PUNCT
inlawrev-3733	57	1	ind	ind	PROPN
inlawrev-3733	57	2	.	.	PUNCT
inlawrev-3733	58	1	code	code	PROPN
inlawrev-3733	58	2	§	§	PROPN
inlawrev-3733	58	3	6	6	NUM
inlawrev-3733	58	4	-	-	SYM
inlawrev-3733	58	5	2.5	2.5	NUM
inlawrev-3733	58	6	-	-	PUNCT
inlawrev-3733	58	7	4	4	NUM
inlawrev-3733	58	8	-	-	NUM
inlawrev-3733	58	9	5(c)(4	5(c)(4	NUM
inlawrev-3733	58	10	)	)	PUNCT
inlawrev-3733	58	11	.	.	PUNCT
inlawrev-3733	59	1	17	17	NUM
inlawrev-3733	59	2	.	.	PUNCT
inlawrev-3733	60	1	i	i	PRON
inlawrev-3733	60	2	d	d	PROPN
inlawrev-3733	60	3	§	§	PROPN
inlawrev-3733	60	4	§	§	PROPN
inlawrev-3733	60	5	6	6	NUM
inlawrev-3733	60	6	-	-	SYM
inlawrev-3733	60	7	3	3	NUM
inlawrev-3733	60	8	-	-	PUNCT
inlawrev-3733	60	9	2	2	NUM
inlawrev-3733	60	10	-	-	PUNCT
inlawrev-3733	60	11	1,-1.5	1,-1.5	NUM
inlawrev-3733	60	12	.	.	PROPN
inlawrev-3733	60	13	18	18	NUM
inlawrev-3733	60	14	.	.	PUNCT
inlawrev-3733	61	1	i	i	PROPN
inlawrev-3733	61	2	d	d	PROPN
inlawrev-3733	61	3	§	§	PROPN
inlawrev-3733	61	4	6	6	NUM
inlawrev-3733	61	5	-	-	SYM
inlawrev-3733	61	6	3.1	3.1	NUM
inlawrev-3733	61	7	-	-	PUNCT
inlawrev-3733	61	8	11.6	11.6	NUM
inlawrev-3733	61	9	-	-	SYM
inlawrev-3733	61	10	4	4	NUM
inlawrev-3733	61	11	.	.	NOUN
inlawrev-3733	61	12	1	1	NUM
inlawrev-3733	61	13	344	344	NUM
inlawrev-3733	61	14	indiana	indiana	PROPN
inlawrev-3733	61	15	law	law	PROPN
inlawrev-3733	61	16	review	review	NOUN
inlawrev-3733	62	1	[	[	X
inlawrev-3733	62	2	vol	vol	NOUN
inlawrev-3733	62	3	.	.	PUNCT
inlawrev-3733	62	4	38:1341	38:1341	NUM
inlawrev-3733	62	5	else	else	ADV
inlawrev-3733	62	6	in	in	ADP
inlawrev-3733	62	7	indiana	indiana	PROPN
inlawrev-3733	62	8	in	in	ADP
inlawrev-3733	62	9	order	order	NOUN
inlawrev-3733	62	10	to	to	PART
inlawrev-3733	62	11	relocate	relocate	VERB
inlawrev-3733	62	12	that	that	DET
inlawrev-3733	62	13	operation	operation	NOUN
inlawrev-3733	62	14	within	within	ADP
inlawrev-3733	62	15	the	the	DET
inlawrev-3733	62	16	qualified	qualified	ADJ
inlawrev-3733	62	17	area.^^	area.^^	PROPN
inlawrev-3733	62	18	the	the	DET
inlawrev-3733	62	19	general	general	ADJ
inlawrev-3733	62	20	assembly	assembly	NOUN
inlawrev-3733	62	21	also	also	ADV
inlawrev-3733	62	22	expanded	expand	VERB
inlawrev-3733	62	23	the	the	DET
inlawrev-3733	62	24	number	number	NOUN
inlawrev-3733	62	25	of	of	ADP
inlawrev-3733	62	26	taxpayers	taxpayer	NOUN
inlawrev-3733	62	27	that	that	PRON
inlawrev-3733	62	28	could	could	AUX
inlawrev-3733	62	29	claim	claim	VERB
inlawrev-3733	62	30	the	the	DET
inlawrev-3733	62	31	community	community	NOUN
inlawrev-3733	62	32	revitalization	revitalization	NOUN
inlawrev-3733	62	33	enhancement	enhancement	NOUN
inlawrev-3733	62	34	district	district	NOUN
inlawrev-3733	62	35	(	(	PUNCT
inlawrev-3733	62	36	"	"	PUNCT
inlawrev-3733	62	37	cred	cred	ADJ
inlawrev-3733	62	38	"	"	PUNCT
inlawrev-3733	62	39	)	)	PUNCT
inlawrev-3733	62	40	tax	tax	NOUN
inlawrev-3733	62	41	credit.^^	credit.^^	NOUN
inlawrev-3733	62	42	if	if	SCONJ
inlawrev-3733	62	43	a	a	DET
inlawrev-3733	62	44	taxpayer	taxpayer	NOUN
inlawrev-3733	62	45	is	be	AUX
inlawrev-3733	62	46	otherwise	otherwise	ADV
inlawrev-3733	62	47	entitled	entitle	VERB
inlawrev-3733	62	48	to	to	ADP
inlawrev-3733	62	49	the	the	DET
inlawrev-3733	62	50	cred	cred	ADJ
inlawrev-3733	62	51	tax	tax	NOUN
inlawrev-3733	62	52	credit	credit	NOUN
inlawrev-3733	62	53	for	for	ADP
inlawrev-3733	62	54	a	a	DET
inlawrev-3733	62	55	taxable	taxable	ADJ
inlawrev-3733	62	56	year	year	NOUN
inlawrev-3733	62	57	then	then	ADV
inlawrev-3733	62	58	the	the	DET
inlawrev-3733	62	59	taxpayer	taxpayer	NOUN
inlawrev-3733	62	60	may	may	AUX
inlawrev-3733	62	61	claim	claim	VERB
inlawrev-3733	62	62	the	the	DET
inlawrev-3733	62	63	credit	credit	NOUN
inlawrev-3733	62	64	whether	whether	SCONJ
inlawrev-3733	62	65	or	or	CCONJ
inlawrev-3733	62	66	not	not	PART
inlawrev-3733	62	67	the	the	DET
inlawrev-3733	62	68	incremental	incremental	ADJ
inlawrev-3733	62	69	income	income	NOUN
inlawrev-3733	62	70	or	or	CCONJ
inlawrev-3733	62	71	sales	sale	NOUN
inlawrev-3733	62	72	tax	tax	NOUN
inlawrev-3733	62	73	revenue	revenue	NOUN
inlawrev-3733	62	74	has	have	AUX
inlawrev-3733	62	75	been	be	AUX
inlawrev-3733	62	76	deposited	deposit	VERB
inlawrev-3733	62	77	in	in	ADP
inlawrev-3733	62	78	an	an	DET
inlawrev-3733	62	79	incremental	incremental	ADJ
inlawrev-3733	62	80	tax	tax	NOUN
inlawrev-3733	62	81	financing	financing	NOUN
inlawrev-3733	62	82	fund	fund	NOUN
inlawrev-3733	62	83	or	or	CCONJ
inlawrev-3733	62	84	allocated	allocate	VERB
inlawrev-3733	62	85	to	to	ADP
inlawrev-3733	62	86	the	the	DET
inlawrev-3733	62	87	district.^	district.^	NOUN
inlawrev-3733	62	88	'	'	PUNCT
inlawrev-3733	62	89	also	also	ADV
inlawrev-3733	62	90	in	in	ADP
inlawrev-3733	62	91	relation	relation	NOUN
inlawrev-3733	62	92	to	to	ADP
inlawrev-3733	62	93	the	the	DET
inlawrev-3733	62	94	cred	cred	ADJ
inlawrev-3733	62	95	credit	credit	NOUN
inlawrev-3733	62	96	,	,	PUNCT
inlawrev-3733	62	97	the	the	DET
inlawrev-3733	62	98	general	general	ADJ
inlawrev-3733	62	99	assembly	assembly	NOUN
inlawrev-3733	62	100	provided	provide	VERB
inlawrev-3733	62	101	new	new	ADJ
inlawrev-3733	62	102	conditions	condition	NOUN
inlawrev-3733	62	103	under	under	ADP
inlawrev-3733	62	104	which	which	PRON
inlawrev-3733	62	105	a	a	DET
inlawrev-3733	62	106	taxpayer	taxpayer	NOUN
inlawrev-3733	62	107	that	that	PRON
inlawrev-3733	62	108	reduces	reduce	VERB
inlawrev-3733	62	109	operations	operation	NOUN
inlawrev-3733	62	110	somewhere	somewhere	ADV
inlawrev-3733	62	111	in	in	ADP
inlawrev-3733	62	112	indiana	indiana	PROPN
inlawrev-3733	62	113	to	to	PART
inlawrev-3733	62	114	relocate	relocate	VERB
inlawrev-3733	62	115	to	to	ADP
inlawrev-3733	62	116	a	a	DET
inlawrev-3733	62	117	district	district	NOUN
inlawrev-3733	62	118	can	can	AUX
inlawrev-3733	62	119	remain	remain	VERB
inlawrev-3733	62	120	eligible	eligible	ADJ
inlawrev-3733	62	121	for	for	ADP
inlawrev-3733	62	122	the	the	DET
inlawrev-3733	62	123	credit.^^	credit.^^	NOUN
inlawrev-3733	62	124	these	these	DET
inlawrev-3733	62	125	new	new	ADJ
inlawrev-3733	62	126	conditions	condition	NOUN
inlawrev-3733	62	127	are	be	AUX
inlawrev-3733	62	128	as	as	SCONJ
inlawrev-3733	62	129	follows	follow	VERB
inlawrev-3733	62	130	.	.	PUNCT
inlawrev-3733	63	1	the	the	DET
inlawrev-3733	63	2	taxpayer	taxpayer	NOUN
inlawrev-3733	63	3	relocates	relocate	VERB
inlawrev-3733	63	4	all	all	PRON
inlawrev-3733	63	5	or	or	CCONJ
inlawrev-3733	63	6	part	part	NOUN
inlawrev-3733	63	7	of	of	ADP
inlawrev-3733	63	8	its	its	PRON
inlawrev-3733	63	9	non	non	ADJ
inlawrev-3733	63	10	-	-	ADJ
inlawrev-3733	63	11	cred	cred	ADJ
inlawrev-3733	63	12	operations	operation	NOUN
inlawrev-3733	64	1	[	[	X
inlawrev-3733	64	2	for	for	ADP
inlawrev-3733	64	3	any	any	PRON
inlawrev-3733	64	4	of	of	ADP
inlawrev-3733	64	5	the	the	DET
inlawrev-3733	64	6	following	follow	VERB
inlawrev-3733	64	7	reasons	reason	NOUN
inlawrev-3733	64	8	]	]	PUNCT
inlawrev-3733	64	9	or	or	CCONJ
inlawrev-3733	64	10	.	.	PUNCT
inlawrev-3733	64	11	.	.	PUNCT
inlawrev-3733	64	12	.	.	PUNCT
inlawrev-3733	65	1	the	the	DET
inlawrev-3733	65	2	taxpayer	taxpayer	NOUN
inlawrev-3733	65	3	has	have	AUX
inlawrev-3733	65	4	not	not	PART
inlawrev-3733	65	5	terminated	terminate	VERB
inlawrev-3733	65	6	or	or	CCONJ
inlawrev-3733	65	7	reduced	reduce	VERB
inlawrev-3733	65	8	the	the	DET
inlawrev-3733	65	9	pension	pension	NOUN
inlawrev-3733	65	10	or	or	CCONJ
inlawrev-3733	65	11	health	health	NOUN
inlawrev-3733	65	12	insurance	insurance	NOUN
inlawrev-3733	65	13	obligations	obligation	NOUN
inlawrev-3733	65	14	payable	payable	ADJ
inlawrev-3733	65	15	to	to	ADP
inlawrev-3733	65	16	employees	employee	NOUN
inlawrev-3733	65	17	or	or	CCONJ
inlawrev-3733	65	18	former	former	ADJ
inlawrev-3733	65	19	employees	employee	NOUN
inlawrev-3733	65	20	of	of	ADP
inlawrev-3733	65	21	the	the	DET
inlawrev-3733	65	22	non	non	ADJ
inlawrev-3733	65	23	-	-	ADJ
inlawrev-3733	65	24	cred	cred	ADJ
inlawrev-3733	65	25	operation	operation	NOUN
inlawrev-3733	65	26	with	with	ADP
inlawrev-3733	65	27	their	their	PRON
inlawrev-3733	65	28	consent	consent	NOUN
inlawrev-3733	65	29	:	:	PUNCT
inlawrev-3733	65	30	(	(	PUNCT
inlawrev-3733	65	31	a	a	X
inlawrev-3733	65	32	)	)	PUNCT
inlawrev-3733	65	33	the	the	DET
inlawrev-3733	65	34	lease	lease	NOUN
inlawrev-3733	65	35	on	on	ADP
inlawrev-3733	65	36	property	property	NOUN
inlawrev-3733	65	37	necessary	necessary	ADJ
inlawrev-3733	65	38	for	for	SCONJ
inlawrev-3733	65	39	the	the	DET
inlawrev-3733	65	40	non	non	ADJ
inlawrev-3733	65	41	-	-	ADJ
inlawrev-3733	65	42	cred	cred	ADJ
inlawrev-3733	65	43	operation	operation	NOUN
inlawrev-3733	65	44	has	have	AUX
inlawrev-3733	65	45	been	be	AUX
inlawrev-3733	65	46	involuntarily	involuntarily	ADV
inlawrev-3733	65	47	lost	lose	VERB
inlawrev-3733	65	48	through	through	ADP
inlawrev-3733	65	49	no	no	DET
inlawrev-3733	65	50	fault	fault	NOUN
inlawrev-3733	65	51	of	of	ADP
inlawrev-3733	65	52	the	the	DET
inlawrev-3733	65	53	taxpayer	taxpayer	NOUN
inlawrev-3733	65	54	.	.	PUNCT
inlawrev-3733	66	1	(	(	PUNCT
inlawrev-3733	66	2	b	b	X
inlawrev-3733	66	3	)	)	PUNCT
inlawrev-3733	66	4	the	the	DET
inlawrev-3733	66	5	space	space	NOUN
inlawrev-3733	66	6	available	available	ADJ
inlawrev-3733	66	7	at	at	ADP
inlawrev-3733	66	8	the	the	DET
inlawrev-3733	66	9	location	location	NOUN
inlawrev-3733	66	10	of	of	ADP
inlawrev-3733	66	11	the	the	DET
inlawrev-3733	66	12	non	non	ADJ
inlawrev-3733	66	13	-	-	ADJ
inlawrev-3733	66	14	cred	cred	ADJ
inlawrev-3733	66	15	operation	operation	NOUN
inlawrev-3733	66	16	can	can	AUX
inlawrev-3733	66	17	not	not	PART
inlawrev-3733	66	18	accommodate	accommodate	VERB
inlawrev-3733	66	19	planned	plan	VERB
inlawrev-3733	66	20	expansion	expansion	NOUN
inlawrev-3733	66	21	needed	need	VERB
inlawrev-3733	66	22	by	by	ADP
inlawrev-3733	66	23	the	the	DET
inlawrev-3733	66	24	taxpayer	taxpayer	NOUN
inlawrev-3733	66	25	.	.	PUNCT
inlawrev-3733	67	1	(	(	PUNCT
inlawrev-3733	67	2	c	c	X
inlawrev-3733	67	3	)	)	PUNCT
inlawrev-3733	67	4	the	the	DET
inlawrev-3733	67	5	building	building	NOUN
inlawrev-3733	67	6	for	for	ADP
inlawrev-3733	67	7	the	the	DET
inlawrev-3733	67	8	non	non	ADJ
inlawrev-3733	67	9	-	-	ADJ
inlawrev-3733	67	10	cred	cred	ADJ
inlawrev-3733	67	11	operation	operation	NOUN
inlawrev-3733	67	12	has	have	AUX
inlawrev-3733	67	13	been	be	AUX
inlawrev-3733	67	14	certified	certify	VERB
inlawrev-3733	67	15	as	as	ADP
inlawrev-3733	67	16	uninhabitable	uninhabitable	ADJ
inlawrev-3733	67	17	by	by	ADP
inlawrev-3733	67	18	a	a	DET
inlawrev-3733	67	19	state	state	NOUN
inlawrev-3733	67	20	or	or	CCONJ
inlawrev-3733	67	21	local	local	ADJ
inlawrev-3733	67	22	building	building	NOUN
inlawrev-3733	67	23	authority	authority	NOUN
inlawrev-3733	67	24	.	.	PUNCT
inlawrev-3733	68	1	(	(	PUNCT
inlawrev-3733	68	2	d	d	X
inlawrev-3733	68	3	)	)	PUNCT
inlawrev-3733	68	4	the	the	DET
inlawrev-3733	68	5	building	building	NOUN
inlawrev-3733	68	6	for	for	ADP
inlawrev-3733	68	7	the	the	DET
inlawrev-3733	68	8	non	non	ADJ
inlawrev-3733	68	9	-	-	ADJ
inlawrev-3733	68	10	cred	cred	ADJ
inlawrev-3733	68	11	operation	operation	NOUN
inlawrev-3733	68	12	has	have	AUX
inlawrev-3733	68	13	been	be	AUX
inlawrev-3733	68	14	totally	totally	ADV
inlawrev-3733	68	15	destroyed	destroy	VERB
inlawrev-3733	68	16	through	through	ADP
inlawrev-3733	68	17	no	no	DET
inlawrev-3733	68	18	fault	fault	NOUN
inlawrev-3733	68	19	of	of	ADP
inlawrev-3733	68	20	the	the	DET
inlawrev-3733	68	21	taxpayer	taxpayer	NOUN
inlawrev-3733	68	22	.	.	PUNCT
inlawrev-3733	69	1	(	(	PUNCT
inlawrev-3733	69	2	e	e	X
inlawrev-3733	69	3	)	)	PUNCT
inlawrev-3733	69	4	the	the	DET
inlawrev-3733	69	5	renovation	renovation	NOUN
inlawrev-3733	69	6	and	and	CCONJ
inlawrev-3733	69	7	construction	construction	NOUN
inlawrev-3733	69	8	costs	cost	NOUN
inlawrev-3733	69	9	at	at	ADP
inlawrev-3733	69	10	the	the	DET
inlawrev-3733	69	11	location	location	NOUN
inlawrev-3733	69	12	ofthe	ofthe	NOUN
inlawrev-3733	69	13	non	non	ADJ
inlawrev-3733	69	14	-	-	ADJ
inlawrev-3733	69	15	cred	cred	ADJ
inlawrev-3733	69	16	operation	operation	NOUN
inlawrev-3733	69	17	are	be	AUX
inlawrev-3733	69	18	more	more	ADJ
inlawrev-3733	69	19	than	than	ADP
inlawrev-3733	69	20	1.5	1.5	NUM
inlawrev-3733	69	21	times	time	NOUN
inlawrev-3733	69	22	the	the	DET
inlawrev-3733	69	23	costs	cost	NOUN
inlawrev-3733	69	24	of	of	ADP
inlawrev-3733	69	25	purchase	purchase	NOUN
inlawrev-3733	69	26	,	,	PUNCT
inlawrev-3733	69	27	renovation	renovation	NOUN
inlawrev-3733	69	28	,	,	PUNCT
inlawrev-3733	69	29	and	and	CCONJ
inlawrev-3733	69	30	construction	construction	NOUN
inlawrev-3733	69	31	of	of	ADP
inlawrev-3733	69	32	a	a	DET
inlawrev-3733	69	33	facility	facility	NOUN
inlawrev-3733	69	34	in	in	ADP
inlawrev-3733	69	35	the	the	DET
inlawrev-3733	69	36	cred	cred	ADJ
inlawrev-3733	69	37	,	,	PUNCT
inlawrev-3733	69	38	as	as	SCONJ
inlawrev-3733	69	39	certified	certify	VERB
inlawrev-3733	69	40	by	by	ADP
inlawrev-3733	69	41	three	three	NUM
inlawrev-3733	69	42	independent	independent	ADJ
inlawrev-3733	69	43	estimates	estimate	NOUN
inlawrev-3733	69	44	.	.	PUNCT
inlawrev-3733	70	1	(	(	PUNCT
inlawrev-3733	70	2	f	f	X
inlawrev-3733	70	3	)	)	PUNCT
inlawrev-3733	70	4	the	the	DET
inlawrev-3733	70	5	taxpayer	taxpayer	NOUN
inlawrev-3733	70	6	had	have	VERB
inlawrev-3733	70	7	existing	exist	VERB
inlawrev-3733	70	8	operations	operation	NOUN
inlawrev-3733	70	9	in	in	ADP
inlawrev-3733	70	10	the	the	DET
inlawrev-3733	70	11	district	district	NOUN
inlawrev-3733	70	12	,	,	PUNCT
inlawrev-3733	70	13	and	and	CCONJ
inlawrev-3733	70	14	the	the	DET
inlawrev-3733	70	15	nondistrict	nondistrict	ADJ
inlawrev-3733	70	16	operations	operation	NOUN
inlawrev-3733	70	17	relocated	relocate	VERB
inlawrev-3733	70	18	to	to	ADP
inlawrev-3733	70	19	the	the	DET
inlawrev-3733	70	20	district	district	NOUN
inlawrev-3733	70	21	are	be	AUX
inlawrev-3733	70	22	an	an	DET
inlawrev-3733	70	23	expansion	expansion	NOUN
inlawrev-3733	70	24	of	of	ADP
inlawrev-3733	70	25	the	the	DET
inlawrev-3733	70	26	taxpayer	taxpayer	NOUN
inlawrev-3733	70	27	's	's	PART
inlawrev-3733	70	28	operations	operation	NOUN
inlawrev-3733	70	29	in	in	ADP
inlawrev-3733	70	30	the	the	DET
inlawrev-3733	70	31	district.^^	district.^^	NOUN
inlawrev-3733	70	32	further	far	ADV
inlawrev-3733	70	33	,	,	PUNCT
inlawrev-3733	70	34	the	the	DET
inlawrev-3733	70	35	general	general	ADJ
inlawrev-3733	70	36	assembly	assembly	NOUN
inlawrev-3733	70	37	established	establish	VERB
inlawrev-3733	70	38	the	the	DET
inlawrev-3733	70	39	interim	interim	ADJ
inlawrev-3733	70	40	study	study	NOUN
inlawrev-3733	70	41	committee	committee	NOUN
inlawrev-3733	70	42	on	on	ADP
inlawrev-3733	70	43	corporate	corporate	ADJ
inlawrev-3733	70	44	taxation	taxation	NOUN
inlawrev-3733	70	45	to	to	PART
inlawrev-3733	70	46	study	study	VERB
inlawrev-3733	70	47	the	the	DET
inlawrev-3733	70	48	establishment	establishment	NOUN
inlawrev-3733	70	49	and	and	CCONJ
inlawrev-3733	70	50	utilization	utilization	NOUN
inlawrev-3733	70	51	of	of	ADP
inlawrev-3733	70	52	passive	passive	ADJ
inlawrev-3733	70	53	investment	investment	NOUN
inlawrev-3733	70	54	corporations	corporation	NOUN
inlawrev-3733	70	55	by	by	ADP
inlawrev-3733	70	56	companies	company	NOUN
inlawrev-3733	70	57	doing	do	VERB
inlawrev-3733	70	58	business	business	NOUN
inlawrev-3733	70	59	in	in	ADP
inlawrev-3733	70	60	indiana.^^	indiana.^^	ADP
inlawrev-3733	70	61	19	19	NUM
inlawrev-3733	70	62	.	.	PUNCT
inlawrev-3733	71	1	i	i	PRON
inlawrev-3733	71	2	d.	d.	PROPN
inlawrev-3733	71	3	§	§	PROPN
inlawrev-3733	71	4	§	§	PROPN
inlawrev-3733	71	5	6	6	NUM
inlawrev-3733	71	6	-	-	SYM
inlawrev-3733	71	7	3	3	NUM
inlawrev-3733	71	8	-	-	PUNCT
inlawrev-3733	71	9	2	2	NUM
inlawrev-3733	71	10	-	-	SYM
inlawrev-3733	71	11	1	1	NUM
inlawrev-3733	71	12	,	,	PUNCT
inlawrev-3733	71	13	-1.5	-1.5	NUM
inlawrev-3733	71	14	;	;	PUNCT
inlawrev-3733	71	15	6	6	NUM
inlawrev-3733	71	16	-	-	SYM
inlawrev-3733	71	17	3.1	3.1	NUM
inlawrev-3733	71	18	-	-	SYM
inlawrev-3733	71	19	11.6	11.6	NUM
inlawrev-3733	71	20	-	-	SYM
inlawrev-3733	71	21	13	13	NUM
inlawrev-3733	71	22	.	.	PUNCT
inlawrev-3733	71	23	20	20	NUM
inlawrev-3733	71	24	.	.	PUNCT
inlawrev-3733	72	1	i	i	PRON
inlawrev-3733	72	2	d.	d.	PROPN
inlawrev-3733	72	3	§	§	PROPN
inlawrev-3733	72	4	6	6	NUM
inlawrev-3733	72	5	-	-	SYM
inlawrev-3733	72	6	3.1	3.1	NUM
inlawrev-3733	72	7	-	-	SYM
inlawrev-3733	72	8	19	19	NUM
inlawrev-3733	72	9	-	-	SYM
inlawrev-3733	72	10	3	3	NUM
inlawrev-3733	72	11	.	.	NOUN
inlawrev-3733	72	12	21	21	NUM
inlawrev-3733	72	13	.	.	PUNCT
inlawrev-3733	73	1	i	i	PRON
inlawrev-3733	73	2	d	d	PROPN
inlawrev-3733	73	3	22	22	NUM
inlawrev-3733	73	4	.	.	PUNCT
inlawrev-3733	74	1	i	i	PRON
inlawrev-3733	74	2	d.	d.	PROPN
inlawrev-3733	74	3	previously	previously	ADV
inlawrev-3733	74	4	any	any	DET
inlawrev-3733	74	5	taxpayer	taxpayer	NOUN
inlawrev-3733	74	6	substantially	substantially	ADV
inlawrev-3733	74	7	reducing	reduce	VERB
inlawrev-3733	74	8	operations	operation	NOUN
inlawrev-3733	74	9	to	to	PART
inlawrev-3733	74	10	relocate	relocate	VERB
inlawrev-3733	74	11	was	be	AUX
inlawrev-3733	74	12	per	per	X
inlawrev-3733	74	13	se	se	X
inlawrev-3733	74	14	ineligible	ineligible	ADJ
inlawrev-3733	74	15	for	for	ADP
inlawrev-3733	74	16	the	the	DET
inlawrev-3733	74	17	credit	credit	NOUN
inlawrev-3733	74	18	unless	unless	SCONJ
inlawrev-3733	74	19	"	"	PUNCT
inlawrev-3733	74	20	(	(	PUNCT
inlawrev-3733	74	21	1	1	X
inlawrev-3733	74	22	)	)	PUNCT
inlawrev-3733	74	23	the	the	DET
inlawrev-3733	74	24	taxpayer	taxpayer	NOUN
inlawrev-3733	74	25	had	have	VERB
inlawrev-3733	74	26	existing	exist	VERB
inlawrev-3733	74	27	operations	operation	NOUN
inlawrev-3733	74	28	in	in	ADP
inlawrev-3733	74	29	the	the	DET
inlawrev-3733	74	30	cred	cred	ADJ
inlawrev-3733	74	31	;	;	PUNCT
inlawrev-3733	74	32	and	and	CCONJ
inlawrev-3733	74	33	(	(	PUNCT
inlawrev-3733	74	34	2	2	X
inlawrev-3733	74	35	)	)	PUNCT
inlawrev-3733	74	36	the	the	DET
inlawrev-3733	74	37	operations	operation	NOUN
inlawrev-3733	74	38	relocated	relocate	VERB
inlawrev-3733	74	39	to	to	ADP
inlawrev-3733	74	40	the	the	DET
inlawrev-3733	74	41	cred	cred	ADJ
inlawrev-3733	74	42	are	be	AUX
inlawrev-3733	74	43	an	an	DET
inlawrev-3733	74	44	expansion	expansion	NOUN
inlawrev-3733	74	45	ofthe	ofthe	NOUN
inlawrev-3733	74	46	taxpayer	taxpayer	NOUN
inlawrev-3733	74	47	's	's	PART
inlawrev-3733	74	48	operations	operation	NOUN
inlawrev-3733	74	49	in	in	ADP
inlawrev-3733	74	50	the	the	DET
inlawrev-3733	74	51	cred	cred	ADJ
inlawrev-3733	74	52	.	.	PUNCT
inlawrev-3733	75	1	"	"	PUNCT
inlawrev-3733	75	2	see	see	VERB
inlawrev-3733	75	3	fiscal	fiscal	ADJ
inlawrev-3733	75	4	impact	impact	NOUN
inlawrev-3733	75	5	statement	statement	NOUN
inlawrev-3733	75	6	1365	1365	NUM
inlawrev-3733	75	7	,	,	PUNCT
inlawrev-3733	75	8	supra	supra	PROPN
inlawrev-3733	75	9	note	note	NOUN
inlawrev-3733	75	10	9	9	NUM
inlawrev-3733	75	11	,	,	PUNCT
inlawrev-3733	75	12	at	at	ADP
inlawrev-3733	75	13	10	10	NUM
inlawrev-3733	75	14	.	.	PUNCT
inlawrev-3733	75	15	23	23	NUM
inlawrev-3733	75	16	.	.	PUNCT
inlawrev-3733	76	1	fiscal	fiscal	ADJ
inlawrev-3733	76	2	impact	impact	NOUN
inlawrev-3733	76	3	statement	statement	NOUN
inlawrev-3733	76	4	1365	1365	NUM
inlawrev-3733	76	5	,	,	PUNCT
inlawrev-3733	76	6	supra	supra	PROPN
inlawrev-3733	76	7	note	note	NOUN
inlawrev-3733	76	8	9	9	NUM
inlawrev-3733	76	9	,	,	PUNCT
inlawrev-3733	76	10	at	at	ADP
inlawrev-3733	76	11	1	1	NUM
inlawrev-3733	76	12	1	1	NUM
inlawrev-3733	76	13	.	.	PUNCT
inlawrev-3733	77	1	24	24	NUM
inlawrev-3733	77	2	.	.	PUNCT
inlawrev-3733	78	1	i	i	PRON
inlawrev-3733	78	2	d.	d.	PROPN
inlawrev-3733	78	3	at	at	ADP
inlawrev-3733	78	4	3	3	NUM
inlawrev-3733	78	5	.	.	PUNCT
inlawrev-3733	79	1	the	the	DET
inlawrev-3733	79	2	committee	committee	NOUN
inlawrev-3733	79	3	's	's	PART
inlawrev-3733	79	4	final	final	ADJ
inlawrev-3733	79	5	report	report	NOUN
inlawrev-3733	79	6	is	be	AUX
inlawrev-3733	79	7	available	available	ADJ
inlawrev-3733	79	8	at	at	ADP
inlawrev-3733	79	9	http://www.in.gov/legislative/	http://www.in.gov/legislative/	PROPN
inlawrev-3733	79	10	2005	2005	NUM
inlawrev-3733	79	11	]	]	PUNCT
inlawrev-3733	79	12	tax	tax	NOUN
inlawrev-3733	79	13	law	law	NOUN
inlawrev-3733	79	14	1345	1345	NUM
inlawrev-3733	79	15	b.	b.	PROPN
inlawrev-3733	79	16	sales	sale	NOUN
inlawrev-3733	79	17	tax	tax	VERB
inlawrev-3733	79	18	the	the	DET
inlawrev-3733	79	19	general	general	ADJ
inlawrev-3733	79	20	assembly	assembly	NOUN
inlawrev-3733	79	21	also	also	ADV
inlawrev-3733	79	22	provided	provide	VERB
inlawrev-3733	79	23	that	that	SCONJ
inlawrev-3733	79	24	in	in	ADP
inlawrev-3733	79	25	a	a	DET
inlawrev-3733	79	26	sale	sale	NOUN
inlawrev-3733	79	27	of	of	ADP
inlawrev-3733	79	28	bundled	bundle	VERB
inlawrev-3733	79	29	telecommunication	telecommunication	NOUN
inlawrev-3733	79	30	services	service	NOUN
inlawrev-3733	79	31	,	,	PUNCT
inlawrev-3733	79	32	which	which	PRON
inlawrev-3733	79	33	include	include	VERB
inlawrev-3733	79	34	both	both	CCONJ
inlawrev-3733	79	35	taxable	taxable	ADJ
inlawrev-3733	79	36	and	and	CCONJ
inlawrev-3733	79	37	nontaxable	nontaxable	ADJ
inlawrev-3733	79	38	services	service	NOUN
inlawrev-3733	79	39	,	,	PUNCT
inlawrev-3733	79	40	the	the	DET
inlawrev-3733	79	41	part	part	NOUN
inlawrev-3733	79	42	of	of	ADP
inlawrev-3733	79	43	the	the	DET
inlawrev-3733	79	44	services	service	NOUN
inlawrev-3733	79	45	not	not	PART
inlawrev-3733	79	46	ordinarily	ordinarily	ADV
inlawrev-3733	79	47	subject	subject	ADJ
inlawrev-3733	79	48	to	to	ADP
inlawrev-3733	79	49	the	the	DET
inlawrev-3733	79	50	state	state	NOUN
inlawrev-3733	79	51	sales	sale	NOUN
inlawrev-3733	79	52	tax	tax	NOUN
inlawrev-3733	79	53	is	be	AUX
inlawrev-3733	79	54	taxable	taxable	ADJ
inlawrev-3733	79	55	unless	unless	SCONJ
inlawrev-3733	79	56	the	the	DET
inlawrev-3733	79	57	provider	provider	NOUN
inlawrev-3733	79	58	can	can	AUX
inlawrev-3733	79	59	reasonably	reasonably	ADV
inlawrev-3733	79	60	identify	identify	VERB
inlawrev-3733	79	61	the	the	DET
inlawrev-3733	79	62	nontaxable	nontaxable	ADJ
inlawrev-3733	79	63	part	part	NOUN
inlawrev-3733	79	64	based	base	VERB
inlawrev-3733	79	65	on	on	ADP
inlawrev-3733	79	66	the	the	DET
inlawrev-3733	79	67	provider	provider	NOUN
inlawrev-3733	79	68	's	's	PART
inlawrev-3733	79	69	regularly	regularly	ADV
inlawrev-3733	79	70	kept	keep	VERB
inlawrev-3733	79	71	business	business	NOUN
inlawrev-3733	79	72	records.^^	records.^^	NOUN
inlawrev-3733	80	1	charges	charge	NOUN
inlawrev-3733	80	2	for	for	ADP
inlawrev-3733	80	3	phone	phone	NOUN
inlawrev-3733	80	4	calls	call	NOUN
inlawrev-3733	80	5	made	make	VERB
inlawrev-3733	80	6	within	within	ADP
inlawrev-3733	80	7	the	the	DET
inlawrev-3733	80	8	state	state	NOUN
inlawrev-3733	80	9	are	be	AUX
inlawrev-3733	80	10	subject	subject	ADJ
inlawrev-3733	80	11	to	to	ADP
inlawrev-3733	80	12	indiana	indiana	PROPN
inlawrev-3733	80	13	's	's	PART
inlawrev-3733	80	14	sales	sale	NOUN
inlawrev-3733	80	15	tax	tax	NOUN
inlawrev-3733	80	16	,	,	PUNCT
inlawrev-3733	80	17	while	while	SCONJ
inlawrev-3733	80	18	charges	charge	NOUN
inlawrev-3733	80	19	for	for	ADP
inlawrev-3733	80	20	long	long	ADJ
inlawrev-3733	80	21	distance	distance	NOUN
inlawrev-3733	80	22	interstate	interstate	ADJ
inlawrev-3733	80	23	calls	call	NOUN
inlawrev-3733	80	24	are	be	AUX
inlawrev-3733	80	25	not.^^	not.^^	ADV
inlawrev-3733	80	26	prior	prior	ADV
inlawrev-3733	80	27	to	to	ADP
inlawrev-3733	80	28	this	this	DET
inlawrev-3733	80	29	enrolled	enrol	VERB
inlawrev-3733	80	30	act	act	NOUN
inlawrev-3733	80	31	,	,	PUNCT
inlawrev-3733	80	32	if	if	SCONJ
inlawrev-3733	80	33	the	the	DET
inlawrev-3733	80	34	taxable	taxable	ADJ
inlawrev-3733	80	35	and	and	CCONJ
inlawrev-3733	80	36	nontaxable	nontaxable	ADJ
inlawrev-3733	80	37	service	service	NOUN
inlawrev-3733	80	38	charges	charge	NOUN
inlawrev-3733	80	39	were	be	AUX
inlawrev-3733	80	40	not	not	PART
inlawrev-3733	80	41	separately	separately	ADV
inlawrev-3733	80	42	stated	state	VERB
inlawrev-3733	80	43	on	on	ADP
inlawrev-3733	80	44	the	the	DET
inlawrev-3733	80	45	customer	customer	NOUN
inlawrev-3733	80	46	's	's	PART
inlawrev-3733	80	47	bill	bill	NOUN
inlawrev-3733	80	48	,	,	PUNCT
inlawrev-3733	80	49	the	the	DET
inlawrev-3733	80	50	entire	entire	ADJ
inlawrev-3733	80	51	bundled	bundle	VERB
inlawrev-3733	80	52	service	service	NOUN
inlawrev-3733	80	53	charges	charge	NOUN
inlawrev-3733	80	54	were	be	AUX
inlawrev-3733	80	55	subject	subject	ADJ
inlawrev-3733	80	56	to	to	ADP
inlawrev-3733	80	57	the	the	DET
inlawrev-3733	80	58	sales	sale	NOUN
inlawrev-3733	80	59	tax.^^	tax.^^	ADP
inlawrev-3733	81	1	this	this	DET
inlawrev-3733	81	2	legislation	legislation	NOUN
inlawrev-3733	81	3	allows	allow	VERB
inlawrev-3733	81	4	phone	phone	NOUN
inlawrev-3733	81	5	companies	company	NOUN
inlawrev-3733	81	6	to	to	PART
inlawrev-3733	81	7	state	state	VERB
inlawrev-3733	81	8	the	the	DET
inlawrev-3733	81	9	bundled	bundle	VERB
inlawrev-3733	81	10	service	service	NOUN
inlawrev-3733	81	11	charge	charge	NOUN
inlawrev-3733	81	12	on	on	ADP
inlawrev-3733	81	13	the	the	DET
inlawrev-3733	81	14	bill	bill	NOUN
inlawrev-3733	81	15	and	and	CCONJ
inlawrev-3733	81	16	only	only	ADV
inlawrev-3733	81	17	remit	remit	VERB
inlawrev-3733	81	18	the	the	DET
inlawrev-3733	81	19	sales	sale	NOUN
inlawrev-3733	81	20	tax	tax	NOUN
inlawrev-3733	81	21	on	on	ADP
inlawrev-3733	81	22	the	the	DET
inlawrev-3733	81	23	portion	portion	NOUN
inlawrev-3733	81	24	of	of	ADP
inlawrev-3733	81	25	the	the	DET
inlawrev-3733	81	26	package	package	NOUN
inlawrev-3733	81	27	that	that	PRON
inlawrev-3733	81	28	would	would	AUX
inlawrev-3733	81	29	be	be	AUX
inlawrev-3733	81	30	taxable	taxable	ADJ
inlawrev-3733	81	31	if	if	SCONJ
inlawrev-3733	81	32	that	that	DET
inlawrev-3733	81	33	portion	portion	NOUN
inlawrev-3733	81	34	of	of	ADP
inlawrev-3733	81	35	the	the	DET
inlawrev-3733	81	36	service	service	NOUN
inlawrev-3733	81	37	had	have	AUX
inlawrev-3733	81	38	been	be	AUX
inlawrev-3733	81	39	separately	separately	ADV
inlawrev-3733	81	40	stated	state	VERB
inlawrev-3733	81	41	on	on	ADP
inlawrev-3733	81	42	the	the	DET
inlawrev-3733	81	43	bill.^^	bill.^^	NOUN
inlawrev-3733	81	44	also	also	ADV
inlawrev-3733	81	45	,	,	PUNCT
inlawrev-3733	81	46	the	the	DET
inlawrev-3733	81	47	general	general	ADJ
inlawrev-3733	81	48	assembly	assembly	NOUN
inlawrev-3733	81	49	made	make	VERB
inlawrev-3733	81	50	two	two	NUM
inlawrev-3733	81	51	changes	change	NOUN
inlawrev-3733	81	52	to	to	ADP
inlawrev-3733	81	53	the	the	DET
inlawrev-3733	81	54	sales	sale	NOUN
inlawrev-3733	81	55	and	and	CCONJ
inlawrev-3733	81	56	use	use	VERB
inlawrev-3733	81	57	tax	tax	NOUN
inlawrev-3733	81	58	credits	credit	NOUN
inlawrev-3733	81	59	and	and	CCONJ
inlawrev-3733	81	60	exemptions	exemption	NOUN
inlawrev-3733	81	61	associated	associate	VERB
inlawrev-3733	81	62	with	with	ADP
inlawrev-3733	81	63	the	the	DET
inlawrev-3733	81	64	sale	sale	NOUN
inlawrev-3733	81	65	of	of	ADP
inlawrev-3733	81	66	motor	motor	NOUN
inlawrev-3733	81	67	vehicles	vehicle	NOUN
inlawrev-3733	81	68	,	,	PUNCT
inlawrev-3733	81	69	trailers	trailer	NOUN
inlawrev-3733	81	70	,	,	PUNCT
inlawrev-3733	81	71	watercraft	watercraft	NOUN
inlawrev-3733	81	72	,	,	PUNCT
inlawrev-3733	81	73	and	and	CCONJ
inlawrev-3733	81	74	aircraft	aircraft	NOUN
inlawrev-3733	81	75	.	.	PUNCT
inlawrev-3733	82	1	the	the	DET
inlawrev-3733	82	2	first	first	ADJ
inlawrev-3733	82	3	change	change	NOUN
inlawrev-3733	82	4	allows	allow	VERB
inlawrev-3733	82	5	credit	credit	NOUN
inlawrev-3733	82	6	against	against	ADP
inlawrev-3733	82	7	lidiana	lidiana	PROPN
inlawrev-3733	82	8	's	's	PART
inlawrev-3733	82	9	sales	sale	NOUN
inlawrev-3733	82	10	and	and	CCONJ
inlawrev-3733	82	11	use	use	VERB
inlawrev-3733	82	12	tax	tax	NOUN
inlawrev-3733	82	13	for	for	ADP
inlawrev-3733	82	14	sales	sale	NOUN
inlawrev-3733	82	15	and	and	CCONJ
inlawrev-3733	82	16	use	use	VERB
inlawrev-3733	82	17	tax	tax	NOUN
inlawrev-3733	82	18	paid	pay	VERB
inlawrev-3733	82	19	to	to	ADP
inlawrev-3733	82	20	another	another	DET
inlawrev-3733	82	21	state	state	NOUN
inlawrev-3733	82	22	.	.	PUNCT
inlawrev-3733	82	23	^^	^^	PUNCT
inlawrev-3733	83	1	the	the	DET
inlawrev-3733	83	2	transactions	transaction	NOUN
inlawrev-3733	83	3	most	most	ADV
inlawrev-3733	83	4	affected	affect	VERB
inlawrev-3733	83	5	were	be	AUX
inlawrev-3733	83	6	purchases	purchase	NOUN
inlawrev-3733	83	7	of	of	ADP
inlawrev-3733	83	8	a	a	DET
inlawrev-3733	83	9	vehicle	vehicle	NOUN
inlawrev-3733	83	10	by	by	ADP
inlawrev-3733	83	11	indiana	indiana	PROPN
inlawrev-3733	83	12	residents	resident	NOUN
inlawrev-3733	83	13	from	from	ADP
inlawrev-3733	83	14	an	an	DET
inlawrev-3733	83	15	out	out	NOUN
inlawrev-3733	83	16	of	of	ADP
inlawrev-3733	83	17	state	state	NOUN
inlawrev-3733	83	18	dealer	dealer	NOUN
inlawrev-3733	83	19	.	.	PUNCT
inlawrev-3733	84	1	for	for	ADP
inlawrev-3733	84	2	example	example	NOUN
inlawrev-3733	84	3	,	,	PUNCT
inlawrev-3733	84	4	ifan	ifan	PROPN
inlawrev-3733	84	5	indiana	indiana	PROPN
inlawrev-3733	84	6	resident	resident	PROPN
inlawrev-3733	84	7	were	be	AUX
inlawrev-3733	84	8	to	to	PART
inlawrev-3733	84	9	buy	buy	VERB
inlawrev-3733	84	10	an	an	DET
inlawrev-3733	84	11	automobile	automobile	NOUN
inlawrev-3733	84	12	in	in	ADP
inlawrev-3733	84	13	virginia	virginia	PROPN
inlawrev-3733	84	14	and	and	CCONJ
inlawrev-3733	84	15	pay	pay	VERB
inlawrev-3733	84	16	a	a	DET
inlawrev-3733	84	17	4	4	NUM
inlawrev-3733	84	18	%	%	NOUN
inlawrev-3733	84	19	sales	sale	NOUN
inlawrev-3733	84	20	tax	tax	NOUN
inlawrev-3733	84	21	in	in	ADP
inlawrev-3733	84	22	virginia	virginia	PROPN
inlawrev-3733	84	23	and	and	CCONJ
inlawrev-3733	84	24	immediately	immediately	ADV
inlawrev-3733	84	25	bring	bring	VERB
inlawrev-3733	84	26	the	the	DET
inlawrev-3733	84	27	vehicle	vehicle	NOUN
inlawrev-3733	84	28	back	back	ADV
inlawrev-3733	84	29	to	to	ADP
inlawrev-3733	84	30	indiana	indiana	PROPN
inlawrev-3733	84	31	for	for	ADP
inlawrev-3733	84	32	titling	titling	NOUN
inlawrev-3733	84	33	,	,	PUNCT
inlawrev-3733	84	34	then	then	ADV
inlawrev-3733	84	35	this	this	DET
inlawrev-3733	84	36	person	person	NOUN
inlawrev-3733	84	37	would	would	AUX
inlawrev-3733	84	38	receive	receive	VERB
inlawrev-3733	84	39	a	a	DET
inlawrev-3733	84	40	credit	credit	NOUN
inlawrev-3733	84	41	of4	of4	NOUN
inlawrev-3733	84	42	%	%	NOUN
inlawrev-3733	84	43	against	against	ADP
inlawrev-3733	84	44	indiana	indiana	PROPN
inlawrev-3733	84	45	'	'	PART
inlawrev-3733	84	46	s	s	PART
inlawrev-3733	84	47	use	use	NOUN
inlawrev-3733	84	48	tax	tax	NOUN
inlawrev-3733	84	49	of	of	ADP
inlawrev-3733	84	50	6	6	NUM
inlawrev-3733	84	51	%	%	NOUN
inlawrev-3733	84	52	,	,	PUNCT
inlawrev-3733	84	53	and	and	CCONJ
inlawrev-3733	84	54	therefore	therefore	ADV
inlawrev-3733	84	55	,	,	PUNCT
inlawrev-3733	84	56	would	would	AUX
inlawrev-3733	84	57	be	be	AUX
inlawrev-3733	84	58	liable	liable	ADJ
inlawrev-3733	84	59	for	for	ADP
inlawrev-3733	84	60	2	2	NUM
inlawrev-3733	84	61	%	%	NOUN
inlawrev-3733	84	62	in	in	ADP
inlawrev-3733	84	63	use	use	NOUN
inlawrev-3733	84	64	tax	tax	NOUN
inlawrev-3733	84	65	to	to	ADP
inlawrev-3733	84	66	indiana.^^	indiana.^^	PUNCT
inlawrev-3733	84	67	previously	previously	ADV
inlawrev-3733	84	68	,	,	PUNCT
inlawrev-3733	84	69	indiana	indiana	PROPN
inlawrev-3733	84	70	did	do	AUX
inlawrev-3733	84	71	not	not	PART
inlawrev-3733	84	72	allow	allow	VERB
inlawrev-3733	84	73	a	a	DET
inlawrev-3733	84	74	credit	credit	NOUN
inlawrev-3733	84	75	for	for	ADP
inlawrev-3733	84	76	sales	sale	NOUN
inlawrev-3733	84	77	or	or	CCONJ
inlawrev-3733	84	78	use	use	VERB
inlawrev-3733	84	79	tax	tax	NOUN
inlawrev-3733	84	80	paid	pay	VERB
inlawrev-3733	84	81	to	to	ADP
inlawrev-3733	84	82	another	another	DET
inlawrev-3733	84	83	state	state	NOUN
inlawrev-3733	84	84	in	in	ADP
inlawrev-3733	84	85	a	a	DET
inlawrev-3733	84	86	transaction	transaction	NOUN
inlawrev-3733	84	87	which	which	PRON
inlawrev-3733	84	88	involved	involve	VERB
inlawrev-3733	84	89	the	the	DET
inlawrev-3733	84	90	sale	sale	NOUN
inlawrev-3733	84	91	of	of	ADP
inlawrev-3733	84	92	a	a	DET
inlawrev-3733	84	93	motor	motor	NOUN
inlawrev-3733	84	94	vehicle	vehicle	NOUN
inlawrev-3733	84	95	,	,	PUNCT
inlawrev-3733	84	96	trailer	trailer	NOUN
inlawrev-3733	84	97	,	,	PUNCT
inlawrev-3733	84	98	watercraft	watercraft	NOUN
inlawrev-3733	84	99	,	,	PUNCT
inlawrev-3733	84	100	or	or	CCONJ
inlawrev-3733	84	101	aircraft	aircraft	NOUN
inlawrev-3733	84	102	.	.	PUNCT
inlawrev-3733	85	1	in	in	ADP
inlawrev-3733	85	2	addition	addition	NOUN
inlawrev-3733	85	3	,	,	PUNCT
inlawrev-3733	85	4	the	the	DET
inlawrev-3733	85	5	general	general	ADJ
inlawrev-3733	85	6	assembly	assembly	NOUN
inlawrev-3733	85	7	repealed	repeal	VERB
inlawrev-3733	85	8	a	a	DET
inlawrev-3733	85	9	provision	provision	NOUN
inlawrev-3733	85	10	that	that	PRON
inlawrev-3733	85	11	previously	previously	ADV
inlawrev-3733	85	12	allowed	allow	VERB
inlawrev-3733	85	13	for	for	ADP
inlawrev-3733	85	14	an	an	DET
inlawrev-3733	85	15	exemption	exemption	NOUN
inlawrev-3733	85	16	from	from	ADP
inlawrev-3733	85	17	indiana	indiana	PROPN
inlawrev-3733	85	18	's	's	PART
inlawrev-3733	85	19	sales	sale	NOUN
inlawrev-3733	85	20	tax	tax	NOUN
inlawrev-3733	85	21	with	with	ADP
inlawrev-3733	85	22	respect	respect	NOUN
inlawrev-3733	85	23	to	to	ADP
inlawrev-3733	85	24	a	a	DET
inlawrev-3733	85	25	purchase	purchase	NOUN
inlawrev-3733	85	26	of	of	ADP
inlawrev-3733	85	27	a	a	DET
inlawrev-3733	85	28	motor	motor	NOUN
inlawrev-3733	85	29	vehicle	vehicle	NOUN
inlawrev-3733	85	30	,	,	PUNCT
inlawrev-3733	85	31	trailer	trailer	NOUN
inlawrev-3733	85	32	,	,	PUNCT
inlawrev-3733	85	33	watercraft	watercraft	NOUN
inlawrev-3733	85	34	,	,	PUNCT
inlawrev-3733	85	35	or	or	CCONJ
inlawrev-3733	85	36	aircraft	aircraft	NOUN
inlawrev-3733	85	37	which	which	PRON
inlawrev-3733	85	38	was	be	AUX
inlawrev-3733	85	39	immediately	immediately	ADV
inlawrev-3733	85	40	transported	transport	VERB
inlawrev-3733	85	41	out	out	ADP
inlawrev-3733	85	42	of	of	ADP
inlawrev-3733	85	43	indiana	indiana	PROPN
inlawrev-3733	85	44	to	to	PART
inlawrev-3733	85	45	be	be	AUX
inlawrev-3733	85	46	titled	title	VERB
inlawrev-3733	85	47	in	in	ADP
inlawrev-3733	85	48	another	another	DET
inlawrev-3733	85	49	state	state	NOUN
inlawrev-3733	85	50	.	.	PUNCT
inlawrev-3733	86	1	^	^	PUNCT
inlawrev-3733	86	2	'	'	PUNCT
inlawrev-3733	86	3	the	the	DET
inlawrev-3733	86	4	general	general	ADJ
inlawrev-3733	86	5	assembly	assembly	NOUN
inlawrev-3733	86	6	also	also	ADV
inlawrev-3733	86	7	repealed	repeal	VERB
inlawrev-3733	86	8	the	the	DET
inlawrev-3733	86	9	sales	sale	NOUN
inlawrev-3733	86	10	tax	tax	NOUN
inlawrev-3733	86	11	with	with	ADP
inlawrev-3733	86	12	respect	respect	NOUN
inlawrev-3733	86	13	to	to	ADP
inlawrev-3733	86	14	complimentary	complimentary	ADJ
inlawrev-3733	86	15	hotel	hotel	NOUN
inlawrev-3733	86	16	rooms	room	NOUN
inlawrev-3733	86	17	,	,	PUNCT
inlawrev-3733	86	18	effective	effective	ADJ
inlawrev-3733	86	19	april	april	PROPN
inlawrev-3733	86	20	1	1	NUM
inlawrev-3733	86	21	,	,	PUNCT
inlawrev-3733	86	22	2004.^^	2004.^^	NUM
inlawrev-3733	86	23	the	the	DET
inlawrev-3733	86	24	legislative	legislative	ADJ
inlawrev-3733	86	25	services	service	NOUN
inlawrev-3733	86	26	agency	agency	NOUN
inlawrev-3733	86	27	estimated	estimate	VERB
inlawrev-3733	86	28	that	that	SCONJ
inlawrev-3733	86	29	repealing	repeal	VERB
inlawrev-3733	86	30	this	this	DET
inlawrev-3733	86	31	provision	provision	NOUN
inlawrev-3733	86	32	would	would	AUX
inlawrev-3733	86	33	reduce	reduce	VERB
inlawrev-3733	86	34	state	state	NOUN
inlawrev-3733	86	35	sales	sale	NOUN
inlawrev-3733	86	36	tax	tax	NOUN
inlawrev-3733	86	37	interim	interim	ADJ
inlawrev-3733	86	38	/	/	SYM
inlawrev-3733	86	39	committee	committee	NOUN
inlawrev-3733	86	40	/	/	SYM
inlawrev-3733	86	41	icct.html	icct.html	PROPN
inlawrev-3733	86	42	(	(	PUNCT
inlawrev-3733	86	43	last	last	ADJ
inlawrev-3733	86	44	visited	visit	VERB
inlawrev-3733	86	45	apr	apr	NOUN
inlawrev-3733	86	46	.	.	PROPN
inlawrev-3733	86	47	20	20	NUM
inlawrev-3733	86	48	,	,	PUNCT
inlawrev-3733	86	49	2005	2005	NUM
inlawrev-3733	86	50	)	)	PUNCT
inlawrev-3733	86	51	.	.	PUNCT
inlawrev-3733	87	1	25	25	NUM
inlawrev-3733	87	2	.	.	PUNCT
inlawrev-3733	88	1	ind	ind	PROPN
inlawrev-3733	88	2	.	.	PUNCT
inlawrev-3733	89	1	code	code	PROPN
inlawrev-3733	89	2	§	§	PROPN
inlawrev-3733	89	3	6	6	NUM
inlawrev-3733	89	4	-	-	SYM
inlawrev-3733	89	5	2.5	2.5	NUM
inlawrev-3733	89	6	-	-	PUNCT
inlawrev-3733	89	7	4	4	NUM
inlawrev-3733	89	8	-	-	PUNCT
inlawrev-3733	89	9	6(d	6(d	NUM
inlawrev-3733	89	10	)	)	PUNCT
inlawrev-3733	89	11	.	.	PUNCT
inlawrev-3733	90	1	26	26	NUM
inlawrev-3733	90	2	.	.	PUNCT
inlawrev-3733	90	3	legislative	legislative	ADJ
inlawrev-3733	90	4	servs	servs	PROPN
inlawrev-3733	90	5	.	.	PUNCT
inlawrev-3733	91	1	agency	agency	NOUN
inlawrev-3733	91	2	,	,	PUNCT
inlawrev-3733	91	3	fiscal	fiscal	ADJ
inlawrev-3733	91	4	impact	impact	NOUN
inlawrev-3733	91	5	statement	statement	NOUN
inlawrev-3733	91	6	hb	hb	PROPN
inlawrev-3733	91	7	1	1	NUM
inlawrev-3733	91	8	1	1	NUM
inlawrev-3733	91	9	14	14	NUM
inlawrev-3733	91	10	,	,	PUNCT
inlawrev-3733	91	11	at	at	ADP
inlawrev-3733	91	12	1	1	NUM
inlawrev-3733	91	13	[	[	X
inlawrev-3733	91	14	hereinafter	hereinafter	NOUN
inlawrev-3733	91	15	fiscal	fiscal	ADJ
inlawrev-3733	91	16	impact	impact	NOUN
inlawrev-3733	91	17	statement	statement	NOUN
inlawrev-3733	91	18	1	1	NUM
inlawrev-3733	91	19	1	1	NUM
inlawrev-3733	91	20	14	14	NUM
inlawrev-3733	91	21	]	]	PUNCT
inlawrev-3733	91	22	(	(	PUNCT
inlawrev-3733	91	23	2004	2004	NUM
inlawrev-3733	91	24	)	)	PUNCT
inlawrev-3733	91	25	,	,	PUNCT
inlawrev-3733	91	26	available	available	ADJ
inlawrev-3733	91	27	at	at	ADP
inlawrev-3733	91	28	http://www.in.gov/legislative^ills/2004/	http://www.in.gov/legislative^ills/2004/	NOUN
inlawrev-3733	91	29	pdf	pdf	NOUN
inlawrev-3733	91	30	/	/	SYM
inlawrev-3733	91	31	fiscal	fiscal	ADJ
inlawrev-3733	91	32	/	/	SYM
inlawrev-3733	91	33	hbl	hbl	NOUN
inlawrev-3733	91	34	1	1	NUM
inlawrev-3733	91	35	14.006.pdf	14.006.pdf	NUM
inlawrev-3733	91	36	.	.	PUNCT
inlawrev-3733	92	1	27	27	NUM
inlawrev-3733	92	2	.	.	PUNCT
inlawrev-3733	93	1	see	see	VERB
inlawrev-3733	93	2	i	i	PRON
inlawrev-3733	93	3	d.	d.	PROPN
inlawrev-3733	93	4	28	28	NUM
inlawrev-3733	93	5	.	.	PUNCT
inlawrev-3733	94	1	see	see	VERB
inlawrev-3733	94	2	i	i	PRON
inlawrev-3733	94	3	d.	d.	PROPN
inlawrev-3733	94	4	29	29	NUM
inlawrev-3733	94	5	.	.	PUNCT
inlawrev-3733	95	1	ind	ind	PROPN
inlawrev-3733	95	2	.	.	PUNCT
inlawrev-3733	96	1	code	code	PROPN
inlawrev-3733	96	2	§	§	PROPN
inlawrev-3733	96	3	6	6	NUM
inlawrev-3733	96	4	-	-	SYM
inlawrev-3733	96	5	2.5	2.5	NUM
inlawrev-3733	96	6	-	-	PUNCT
inlawrev-3733	96	7	3	3	NUM
inlawrev-3733	96	8	-	-	SYM
inlawrev-3733	96	9	5	5	NUM
inlawrev-3733	96	10	(	(	PUNCT
inlawrev-3733	96	11	part	part	NOUN
inlawrev-3733	96	12	(	(	PUNCT
inlawrev-3733	96	13	b	b	NOUN
inlawrev-3733	96	14	)	)	PUNCT
inlawrev-3733	96	15	was	be	AUX
inlawrev-3733	96	16	deleted	delete	VERB
inlawrev-3733	96	17	)	)	PUNCT
inlawrev-3733	96	18	.	.	PUNCT
inlawrev-3733	97	1	30	30	NUM
inlawrev-3733	97	2	.	.	PUNCT
inlawrev-3733	97	3	see	see	VERB
inlawrev-3733	97	4	fiscal	fiscal	ADJ
inlawrev-3733	97	5	impact	impact	NOUN
inlawrev-3733	97	6	statement	statement	NOUN
inlawrev-3733	97	7	1365	1365	NUM
inlawrev-3733	97	8	,	,	PUNCT
inlawrev-3733	97	9	supra	supra	PROPN
inlawrev-3733	97	10	note	note	NOUN
inlawrev-3733	97	11	9	9	NUM
inlawrev-3733	97	12	,	,	PUNCT
inlawrev-3733	97	13	at	at	ADP
inlawrev-3733	97	14	5	5	NUM
inlawrev-3733	97	15	for	for	ADP
inlawrev-3733	97	16	another	another	DET
inlawrev-3733	97	17	example	example	NOUN
inlawrev-3733	97	18	.	.	PUNCT
inlawrev-3733	98	1	31	31	NUM
inlawrev-3733	98	2	.	.	PUNCT
inlawrev-3733	99	1	ind	ind	PROPN
inlawrev-3733	99	2	.	.	PUNCT
inlawrev-3733	100	1	code	code	PROPN
inlawrev-3733	100	2	§	§	PROPN
inlawrev-3733	100	3	6	6	NUM
inlawrev-3733	100	4	-	-	SYM
inlawrev-3733	100	5	2.5	2.5	NUM
inlawrev-3733	100	6	-	-	PUNCT
inlawrev-3733	100	7	5	5	NUM
inlawrev-3733	100	8	-	-	SYM
inlawrev-3733	100	9	15	15	NUM
inlawrev-3733	100	10	(	(	PUNCT
inlawrev-3733	100	11	2003	2003	NUM
inlawrev-3733	100	12	)	)	PUNCT
inlawrev-3733	100	13	(	(	PUNCT
inlawrev-3733	100	14	repealed	repeal	VERB
inlawrev-3733	100	15	2004	2004	NUM
inlawrev-3733	100	16	)	)	PUNCT
inlawrev-3733	100	17	.	.	PUNCT
inlawrev-3733	101	1	32	32	NUM
inlawrev-3733	101	2	.	.	PUNCT
inlawrev-3733	102	1	i	i	PRON
inlawrev-3733	102	2	d	d	PROPN
inlawrev-3733	102	3	§	§	PROPN
inlawrev-3733	102	4	§	§	PROPN
inlawrev-3733	102	5	6	6	NUM
inlawrev-3733	102	6	-	-	SYM
inlawrev-3733	102	7	2.5	2.5	NUM
inlawrev-3733	102	8	-	-	PUNCT
inlawrev-3733	102	9	4	4	NUM
inlawrev-3733	102	10	-	-	SYM
inlawrev-3733	102	11	4.5	4.5	NUM
inlawrev-3733	102	12	,	,	PUNCT
inlawrev-3733	102	13	-6	-6	PROPN
inlawrev-3733	102	14	-	-	SYM
inlawrev-3733	102	15	15	15	NUM
inlawrev-3733	102	16	(	(	PUNCT
inlawrev-3733	102	17	2003	2003	NUM
inlawrev-3733	102	18	)	)	PUNCT
inlawrev-3733	102	19	(	(	PUNCT
inlawrev-3733	102	20	repealed	repeal	VERB
inlawrev-3733	102	21	2004	2004	NUM
inlawrev-3733	102	22	)	)	PUNCT
inlawrev-3733	102	23	.	.	PUNCT
inlawrev-3733	103	1	1346	1346	NUM
inlawrev-3733	103	2	indiana	indiana	PROPN
inlawrev-3733	103	3	law	law	PROPN
inlawrev-3733	103	4	review	review	NOUN
inlawrev-3733	103	5	[	[	X
inlawrev-3733	103	6	vol	vol	NOUN
inlawrev-3733	103	7	.	.	PUNCT
inlawrev-3733	104	1	38:1341	38:1341	NUM
inlawrev-3733	104	2	revenues	revenue	NOUN
inlawrev-3733	104	3	by	by	ADP
inlawrev-3733	104	4	about	about	ADV
inlawrev-3733	104	5	$	$	SYM
inlawrev-3733	104	6	2.1	2.1	NUM
inlawrev-3733	104	7	million	million	NUM
inlawrev-3733	104	8	each	each	DET
inlawrev-3733	104	9	year.^^	year.^^	NUM
inlawrev-3733	104	10	further	far	ADV
inlawrev-3733	104	11	,	,	PUNCT
inlawrev-3733	104	12	the	the	DET
inlawrev-3733	104	13	general	general	ADJ
inlawrev-3733	104	14	assembly	assembly	NOUN
inlawrev-3733	104	15	passed	pass	VERB
inlawrev-3733	104	16	legislation	legislation	NOUN
inlawrev-3733	104	17	specifying	specify	VERB
inlawrev-3733	104	18	that	that	SCONJ
inlawrev-3733	104	19	satellite	satellite	NOUN
inlawrev-3733	104	20	broadcasts	broadcast	NOUN
inlawrev-3733	104	21	of	of	ADP
inlawrev-3733	104	22	radio	radio	NOUN
inlawrev-3733	104	23	or	or	CCONJ
inlawrev-3733	104	24	television	television	NOUN
inlawrev-3733	104	25	signals	signal	NOUN
inlawrev-3733	104	26	that	that	PRON
inlawrev-3733	104	27	terminate	terminate	VERB
inlawrev-3733	104	28	in	in	ADP
inlawrev-3733	104	29	indiana	indiana	PROPN
inlawrev-3733	104	30	are	be	AUX
inlawrev-3733	104	31	subject	subject	ADJ
inlawrev-3733	104	32	to	to	ADP
inlawrev-3733	104	33	indiana	indiana	PROPN
inlawrev-3733	104	34	's	's	PART
inlawrev-3733	104	35	sales	sale	NOUN
inlawrev-3733	104	36	tax.^"^	tax.^"^	VERB
inlawrev-3733	104	37	with	with	ADP
inlawrev-3733	104	38	respect	respect	NOUN
inlawrev-3733	104	39	to	to	ADP
inlawrev-3733	104	40	sales	sale	NOUN
inlawrev-3733	104	41	tax	tax	NOUN
inlawrev-3733	104	42	deductions	deduction	NOUN
inlawrev-3733	104	43	,	,	PUNCT
inlawrev-3733	104	44	the	the	DET
inlawrev-3733	104	45	general	general	ADJ
inlawrev-3733	104	46	assembly	assembly	NOUN
inlawrev-3733	104	47	provided	provide	VERB
inlawrev-3733	104	48	that	that	SCONJ
inlawrev-3733	104	49	deductions	deduction	NOUN
inlawrev-3733	104	50	for	for	ADP
inlawrev-3733	104	51	bad	bad	ADJ
inlawrev-3733	104	52	debt	debt	NOUN
inlawrev-3733	104	53	are	be	AUX
inlawrev-3733	104	54	only	only	ADV
inlawrev-3733	104	55	assignable	assignable	ADJ
inlawrev-3733	104	56	if	if	SCONJ
inlawrev-3733	104	57	the	the	DET
inlawrev-3733	104	58	retail	retail	ADJ
inlawrev-3733	104	59	merchant	merchant	NOUN
inlawrev-3733	104	60	that	that	PRON
inlawrev-3733	104	61	paid	pay	VERB
inlawrev-3733	104	62	the	the	DET
inlawrev-3733	104	63	sales	sale	NOUN
inlawrev-3733	104	64	tax	tax	NOUN
inlawrev-3733	104	65	liability	liability	NOUN
inlawrev-3733	104	66	assigns	assign	VERB
inlawrev-3733	104	67	the	the	DET
inlawrev-3733	104	68	right	right	NOUN
inlawrev-3733	104	69	to	to	ADP
inlawrev-3733	104	70	the	the	DET
inlawrev-3733	104	71	deduction	deduction	NOUN
inlawrev-3733	104	72	in	in	ADP
inlawrev-3733	104	73	writing	writing	NOUN
inlawrev-3733	104	74	.	.	PUNCT
inlawrev-3733	104	75	^^	^^	PUNCT
inlawrev-3733	105	1	the	the	DET
inlawrev-3733	105	2	general	general	ADJ
inlawrev-3733	105	3	assembly	assembly	NOUN
inlawrev-3733	105	4	also	also	ADV
inlawrev-3733	105	5	expanded	expand	VERB
inlawrev-3733	105	6	the	the	DET
inlawrev-3733	105	7	standards	standard	NOUN
inlawrev-3733	105	8	for	for	ADP
inlawrev-3733	105	9	determining	determine	VERB
inlawrev-3733	105	10	whether	whether	SCONJ
inlawrev-3733	105	11	or	or	CCONJ
inlawrev-3733	105	12	not	not	PART
inlawrev-3733	105	13	an	an	DET
inlawrev-3733	105	14	out	out	ADV
inlawrev-3733	105	15	-	-	PUNCT
inlawrev-3733	105	16	of	of	ADP
inlawrev-3733	105	17	-	-	PUNCT
inlawrev-3733	105	18	state	state	NOUN
inlawrev-3733	105	19	business	business	NOUN
inlawrev-3733	105	20	entity	entity	NOUN
inlawrev-3733	105	21	must	must	AUX
inlawrev-3733	105	22	register	register	VERB
inlawrev-3733	105	23	as	as	ADP
inlawrev-3733	105	24	a	a	DET
inlawrev-3733	105	25	retail	retail	ADJ
inlawrev-3733	105	26	merchant	merchant	NOUN
inlawrev-3733	105	27	in	in	ADP
inlawrev-3733	105	28	indiana	indiana	PROPN
inlawrev-3733	105	29	and	and	CCONJ
inlawrev-3733	105	30	collect	collect	VERB
inlawrev-3733	105	31	indiana	indiana	PROPN
inlawrev-3733	105	32	's	's	PART
inlawrev-3733	105	33	sales	sale	NOUN
inlawrev-3733	105	34	and	and	CCONJ
inlawrev-3733	105	35	use	use	VERB
inlawrev-3733	105	36	tax.^^	tax.^^	ADV
inlawrev-3733	105	37	in	in	ADP
inlawrev-3733	105	38	conjunction	conjunction	NOUN
inlawrev-3733	105	39	with	with	ADP
inlawrev-3733	105	40	this	this	DET
inlawrev-3733	105	41	provision	provision	NOUN
inlawrev-3733	105	42	the	the	DET
inlawrev-3733	105	43	general	general	ADJ
inlawrev-3733	105	44	assembly	assembly	NOUN
inlawrev-3733	105	45	expanded	expand	VERB
inlawrev-3733	105	46	the	the	DET
inlawrev-3733	105	47	definition	definition	NOUN
inlawrev-3733	105	48	ofthe	ofthe	NOUN
inlawrev-3733	105	49	term	term	NOUN
inlawrev-3733	105	50	"	"	PUNCT
inlawrev-3733	105	51	retail	retail	ADJ
inlawrev-3733	105	52	merchant	merchant	NOUN
inlawrev-3733	105	53	engaged	engage	VERB
inlawrev-3733	105	54	in	in	ADP
inlawrev-3733	105	55	business	business	NOUN
inlawrev-3733	105	56	in	in	ADP
inlawrev-3733	105	57	indiana	indiana	PROPN
inlawrev-3733	105	58	"	"	PUNCT
inlawrev-3733	105	59	in	in	ADP
inlawrev-3733	105	60	the	the	DET
inlawrev-3733	105	61	use	use	NOUN
inlawrev-3733	105	62	tax	tax	NOUN
inlawrev-3733	105	63	statute	statute	NOUN
inlawrev-3733	105	64	to	to	PART
inlawrev-3733	105	65	include	include	VERB
inlawrev-3733	105	66	entities	entity	NOUN
inlawrev-3733	105	67	engaging	engage	VERB
inlawrev-3733	105	68	in	in	ADP
inlawrev-3733	105	69	activities	activity	NOUN
inlawrev-3733	105	70	such	such	ADJ
inlawrev-3733	105	71	as	as	ADP
inlawrev-3733	105	72	installing	installing	NOUN
inlawrev-3733	105	73	,	,	PUNCT
inlawrev-3733	105	74	repairing	repair	VERB
inlawrev-3733	105	75	,	,	PUNCT
inlawrev-3733	105	76	assembling	assemble	VERB
inlawrev-3733	105	77	,	,	PUNCT
inlawrev-3733	105	78	setting	set	VERB
inlawrev-3733	105	79	up	up	ADP
inlawrev-3733	105	80	,	,	PUNCT
inlawrev-3733	105	81	accepting	accept	VERB
inlawrev-3733	105	82	returns	return	NOUN
inlawrev-3733	105	83	of	of	ADP
inlawrev-3733	105	84	,	,	PUNCT
inlawrev-3733	105	85	billing	billing	NOUN
inlawrev-3733	105	86	,	,	PUNCT
inlawrev-3733	105	87	or	or	CCONJ
inlawrev-3733	105	88	invoicing	invoice	VERB
inlawrev-3733	105	89	the	the	DET
inlawrev-3733	105	90	"	"	PUNCT
inlawrev-3733	105	91	sales	sale	NOUN
inlawrev-3733	105	92	of	of	ADP
inlawrev-3733	105	93	tangible	tangible	ADJ
inlawrev-3733	105	94	personal	personal	ADJ
inlawrev-3733	105	95	property	property	NOUN
inlawrev-3733	105	96	or	or	CCONJ
inlawrev-3733	105	97	services	service	NOUN
inlawrev-3733	105	98	to	to	PART
inlawrev-3733	105	99	be	be	AUX
inlawrev-3733	105	100	used	use	VERB
inlawrev-3733	105	101	,	,	PUNCT
inlawrev-3733	105	102	stored	store	VERB
inlawrev-3733	105	103	,	,	PUNCT
inlawrev-3733	105	104	or	or	CCONJ
inlawrev-3733	105	105	consumed	consume	VERB
inlawrev-3733	105	106	in	in	ADP
inlawrev-3733	105	107	indiana	indiana	PROPN
inlawrev-3733	105	108	.	.	PUNCT
inlawrev-3733	106	1	"	"	PUNCT
inlawrev-3733	106	2	^^	^^	CCONJ
inlawrev-3733	106	3	the	the	DET
inlawrev-3733	106	4	general	general	ADJ
inlawrev-3733	106	5	assembly	assembly	NOUN
inlawrev-3733	106	6	passed	pass	VERB
inlawrev-3733	106	7	legislation	legislation	NOUN
inlawrev-3733	106	8	providing	provide	VERB
inlawrev-3733	106	9	that	that	SCONJ
inlawrev-3733	106	10	installation	installation	NOUN
inlawrev-3733	106	11	charges	charge	NOUN
inlawrev-3733	106	12	which	which	PRON
inlawrev-3733	106	13	are	be	AUX
inlawrev-3733	106	14	separately	separately	ADV
inlawrev-3733	106	15	stated	state	VERB
inlawrev-3733	106	16	on	on	ADP
inlawrev-3733	106	17	a	a	DET
inlawrev-3733	106	18	retail	retail	ADJ
inlawrev-3733	106	19	merchant	merchant	NOUN
inlawrev-3733	106	20	's	's	PART
inlawrev-3733	106	21	invoice	invoice	NOUN
inlawrev-3733	106	22	are	be	AUX
inlawrev-3733	106	23	not	not	PART
inlawrev-3733	106	24	subject	subject	ADJ
inlawrev-3733	106	25	to	to	ADP
inlawrev-3733	106	26	the	the	DET
inlawrev-3733	106	27	sales	sale	NOUN
inlawrev-3733	106	28	tax.^^	tax.^^	ADP
inlawrev-3733	106	29	the	the	DET
inlawrev-3733	106	30	general	general	ADJ
inlawrev-3733	106	31	assembly	assembly	NOUN
inlawrev-3733	106	32	also	also	ADV
inlawrev-3733	106	33	specified	specify	VERB
inlawrev-3733	106	34	that	that	SCONJ
inlawrev-3733	106	35	"	"	PUNCT
inlawrev-3733	106	36	delivery	delivery	NOUN
inlawrev-3733	106	37	charges	charge	NOUN
inlawrev-3733	106	38	"	"	PUNCT
inlawrev-3733	106	39	included	include	VERB
inlawrev-3733	106	40	,	,	PUNCT
inlawrev-3733	106	41	but	but	CCONJ
inlawrev-3733	106	42	were	be	AUX
inlawrev-3733	106	43	not	not	PART
inlawrev-3733	106	44	limited	limit	VERB
inlawrev-3733	106	45	to	to	ADP
inlawrev-3733	106	46	,	,	PUNCT
inlawrev-3733	106	47	charges	charge	NOUN
inlawrev-3733	106	48	for	for	ADP
inlawrev-3733	106	49	transportation	transportation	NOUN
inlawrev-3733	106	50	,	,	PUNCT
inlawrev-3733	106	51	shipping	shipping	NOUN
inlawrev-3733	106	52	,	,	PUNCT
inlawrev-3733	106	53	postage	postage	NOUN
inlawrev-3733	106	54	,	,	PUNCT
inlawrev-3733	106	55	handling	handling	NOUN
inlawrev-3733	106	56	,	,	PUNCT
inlawrev-3733	106	57	crating	crating	NOUN
inlawrev-3733	106	58	,	,	PUNCT
inlawrev-3733	106	59	and	and	CCONJ
inlawrev-3733	106	60	packing.^^	packing.^^	NOUN
inlawrev-3733	106	61	in	in	ADP
inlawrev-3733	106	62	relation	relation	NOUN
inlawrev-3733	106	63	to	to	ADP
inlawrev-3733	106	64	delivery	delivery	NOUN
inlawrev-3733	106	65	charges	charge	NOUN
inlawrev-3733	106	66	,	,	PUNCT
inlawrev-3733	106	67	the	the	DET
inlawrev-3733	106	68	general	general	ADJ
inlawrev-3733	106	69	assembly	assembly	NOUN
inlawrev-3733	106	70	specified	specify	VERB
inlawrev-3733	106	71	that	that	SCONJ
inlawrev-3733	106	72	for	for	ADP
inlawrev-3733	106	73	purposes	purpose	NOUN
inlawrev-3733	106	74	of	of	ADP
inlawrev-3733	106	75	a	a	DET
inlawrev-3733	106	76	retail	retail	ADJ
inlawrev-3733	106	77	merchant	merchant	NOUN
inlawrev-3733	106	78	making	make	VERB
inlawrev-3733	106	79	a	a	DET
inlawrev-3733	106	80	retail	retail	ADJ
inlawrev-3733	106	81	transaction	transaction	NOUN
inlawrev-3733	106	82	,	,	PUNCT
inlawrev-3733	106	83	"	"	PUNCT
inlawrev-3733	106	84	a	a	DET
inlawrev-3733	106	85	transfer	transfer	NOUN
inlawrev-3733	106	86	is	be	AUX
inlawrev-3733	106	87	considered	consider	VERB
inlawrev-3733	106	88	to	to	PART
inlawrev-3733	106	89	have	have	AUX
inlawrev-3733	106	90	occurred	occur	VERB
inlawrev-3733	106	91	after	after	ADP
inlawrev-3733	106	92	delivery	delivery	NOUN
inlawrev-3733	106	93	of	of	ADP
inlawrev-3733	106	94	the	the	DET
inlawrev-3733	106	95	property	property	NOUN
inlawrev-3733	106	96	to	to	ADP
inlawrev-3733	106	97	the	the	DET
inlawrev-3733	106	98	purchaser	purchaser	NOUN
inlawrev-3733	106	99	.	.	PUNCT
inlawrev-3733	106	100	'	'	PUNCT
inlawrev-3733	106	101	"	"	PUNCT
inlawrev-3733	106	102	^^	^^	SYM
inlawrev-3733	106	103	c	c	NOUN
inlawrev-3733	106	104	inheritance	inheritance	NOUN
inlawrev-3733	106	105	tax	tax	NOUN
inlawrev-3733	106	106	the	the	DET
inlawrev-3733	106	107	general	general	ADJ
inlawrev-3733	106	108	assembly	assembly	NOUN
inlawrev-3733	106	109	enacted	enact	VERB
inlawrev-3733	106	110	legislation	legislation	NOUN
inlawrev-3733	106	111	stating	state	VERB
inlawrev-3733	106	112	that	that	SCONJ
inlawrev-3733	106	113	,	,	PUNCT
inlawrev-3733	106	114	for	for	ADP
inlawrev-3733	106	115	purposes	purpose	NOUN
inlawrev-3733	106	116	of	of	ADP
inlawrev-3733	106	117	the	the	DET
inlawrev-3733	106	118	inheritance	inheritance	NOUN
inlawrev-3733	106	119	tax	tax	NOUN
inlawrev-3733	106	120	,	,	PUNCT
inlawrev-3733	106	121	a	a	DET
inlawrev-3733	106	122	stepchild	stepchild	NOUN
inlawrev-3733	106	123	of	of	ADP
inlawrev-3733	106	124	the	the	DET
inlawrev-3733	106	125	transferor	transferor	NOUN
inlawrev-3733	106	126	is	be	AUX
inlawrev-3733	106	127	a	a	DET
inlawrev-3733	106	128	class	class	NOUN
inlawrev-3733	106	129	a	a	DET
inlawrev-3733	106	130	transferee	transferee	NOUN
inlawrev-3733	106	131	.	.	PUNCT
inlawrev-3733	107	1	"^^	"^^	PROPN
inlawrev-3733	107	2	prior	prior	ADV
inlawrev-3733	107	3	to	to	ADP
inlawrev-3733	107	4	this	this	DET
inlawrev-3733	107	5	legislation	legislation	NOUN
inlawrev-3733	107	6	.	.	PUNCT
inlawrev-3733	108	1	class	class	NOUN
inlawrev-3733	108	2	a	a	DET
inlawrev-3733	108	3	transferees	transferee	NOUN
inlawrev-3733	108	4	under	under	ADP
inlawrev-3733	108	5	the	the	DET
inlawrev-3733	108	6	inheritance	inheritance	NOUN
inlawrev-3733	108	7	tax	tax	NOUN
inlawrev-3733	108	8	included	include	VERB
inlawrev-3733	108	9	both	both	DET
inlawrev-3733	108	10	(	(	PUNCT
inlawrev-3733	108	11	1	1	NUM
inlawrev-3733	108	12	)	)	PUNCT
inlawrev-3733	108	13	legally	legally	ADV
inlawrev-3733	108	14	adopted	adopt	VERB
inlawrev-3733	108	15	children	child	NOUN
inlawrev-3733	108	16	and	and	CCONJ
inlawrev-3733	108	17	(	(	PUNCT
inlawrev-3733	108	18	2	2	X
inlawrev-3733	108	19	)	)	PUNCT
inlawrev-3733	108	20	children	child	NOUN
inlawrev-3733	108	21	who	who	PRON
inlawrev-3733	108	22	have	have	AUX
inlawrev-3733	108	23	been	be	AUX
inlawrev-3733	108	24	part	part	NOUN
inlawrev-3733	108	25	of	of	ADP
inlawrev-3733	108	26	a	a	DET
inlawrev-3733	108	27	loco	loco	NOUN
inlawrev-3733	108	28	parentis	parentis	NOUN
inlawrev-3733	108	29	relationship	relationship	NOUN
inlawrev-3733	108	30	for	for	ADP
inlawrev-3733	108	31	at	at	ADV
inlawrev-3733	108	32	least	least	ADV
inlawrev-3733	108	33	ten	ten	NUM
inlawrev-3733	108	34	years	year	NOUN
inlawrev-3733	108	35	where	where	SCONJ
inlawrev-3733	108	36	the	the	DET
inlawrev-3733	108	37	relationship	relationship	NOUN
inlawrev-3733	108	38	began	begin	VERB
inlawrev-3733	108	39	before	before	ADP
inlawrev-3733	108	40	the	the	DET
inlawrev-3733	108	41	child	child	NOUN
inlawrev-3733	108	42	's	's	PART
inlawrev-3733	108	43	33	33	NUM
inlawrev-3733	108	44	.	.	PUNCT
inlawrev-3733	109	1	see	see	VERB
inlawrev-3733	109	2	fiscal	fiscal	ADJ
inlawrev-3733	109	3	impact	impact	NOUN
inlawrev-3733	109	4	statement	statement	NOUN
inlawrev-3733	109	5	1365	1365	NUM
inlawrev-3733	109	6	,	,	PUNCT
inlawrev-3733	109	7	supra	supra	PROPN
inlawrev-3733	109	8	note	note	NOUN
inlawrev-3733	109	9	9	9	NUM
inlawrev-3733	109	10	,	,	PUNCT
inlawrev-3733	109	11	at	at	ADP
inlawrev-3733	109	12	6	6	NUM
inlawrev-3733	109	13	.	.	SYM
inlawrev-3733	109	14	34	34	NUM
inlawrev-3733	109	15	.	.	PUNCT
inlawrev-3733	110	1	ind	ind	PROPN
inlawrev-3733	110	2	.	.	PUNCT
inlawrev-3733	111	1	code	code	PROPN
inlawrev-3733	111	2	§	§	PROPN
inlawrev-3733	111	3	6	6	NUM
inlawrev-3733	111	4	-	-	SYM
inlawrev-3733	111	5	2.5	2.5	NUM
inlawrev-3733	111	6	-	-	PUNCT
inlawrev-3733	111	7	4	4	NUM
inlawrev-3733	111	8	-	-	SYM
inlawrev-3733	111	9	1	1	NUM
inlawrev-3733	111	10	1	1	NUM
inlawrev-3733	111	11	(	(	PUNCT
inlawrev-3733	111	12	2004	2004	NUM
inlawrev-3733	111	13	)	)	PUNCT
inlawrev-3733	111	14	.	.	PUNCT
inlawrev-3733	112	1	note	note	VERB
inlawrev-3733	112	2	that	that	SCONJ
inlawrev-3733	112	3	this	this	DET
inlawrev-3733	112	4	language	language	NOUN
inlawrev-3733	112	5	is	be	AUX
inlawrev-3733	112	6	a	a	DET
inlawrev-3733	112	7	response	response	NOUN
inlawrev-3733	112	8	to	to	ADP
inlawrev-3733	112	9	the	the	DET
inlawrev-3733	112	10	tax	tax	NOUN
inlawrev-3733	112	11	court	court	NOUN
inlawrev-3733	112	12	's	's	PART
inlawrev-3733	112	13	decision	decision	NOUN
inlawrev-3733	112	14	in	in	ADP
inlawrev-3733	112	15	grand	grand	PROPN
inlawrev-3733	112	16	victoria	victoria	PROPN
inlawrev-3733	112	17	casino	casino	PROPN
inlawrev-3733	112	18	&	&	CCONJ
inlawrev-3733	112	19	resort	resort	PROPN
inlawrev-3733	112	20	,	,	PUNCT
inlawrev-3733	112	21	lp	lp	PROPN
inlawrev-3733	112	22	v.	v.	PROPN
inlawrev-3733	112	23	indiana	indiana	PROPN
inlawrev-3733	112	24	department	department	PROPN
inlawrev-3733	112	25	of	of	ADP
inlawrev-3733	112	26	state	state	PROPN
inlawrev-3733	112	27	revenue	revenue	NOUN
inlawrev-3733	112	28	,	,	PUNCT
inlawrev-3733	112	29	789	789	NUM
inlawrev-3733	112	30	n.e.2d	n.e.2d	NOUN
inlawrev-3733	112	31	1041	1041	NUM
inlawrev-3733	112	32	,	,	PUNCT
inlawrev-3733	112	33	1044	1044	NUM
inlawrev-3733	112	34	-	-	SYM
inlawrev-3733	112	35	1045	1045	NUM
inlawrev-3733	112	36	(	(	PUNCT
inlawrev-3733	112	37	ind	ind	NOUN
inlawrev-3733	112	38	.	.	PUNCT
inlawrev-3733	113	1	tax	tax	PROPN
inlawrev-3733	113	2	ct	ct	PROPN
inlawrev-3733	113	3	.	.	PROPN
inlawrev-3733	113	4	2003	2003	NUM
inlawrev-3733	113	5	)	)	PUNCT
inlawrev-3733	113	6	,	,	PUNCT
inlawrev-3733	113	7	where	where	SCONJ
inlawrev-3733	113	8	the	the	DET
inlawrev-3733	113	9	tax	tax	NOUN
inlawrev-3733	113	10	court	court	NOUN
inlawrev-3733	113	11	held	hold	VERB
inlawrev-3733	113	12	that	that	SCONJ
inlawrev-3733	113	13	grand	grand	PROPN
inlawrev-3733	113	14	victoria	victoria	PROPN
inlawrev-3733	113	15	was	be	AUX
inlawrev-3733	113	16	entitled	entitle	VERB
inlawrev-3733	113	17	to	to	ADP
inlawrev-3733	113	18	a	a	DET
inlawrev-3733	113	19	refund	refund	NOUN
inlawrev-3733	113	20	ofsales	ofsale	NOUN
inlawrev-3733	113	21	tax	tax	NOUN
inlawrev-3733	113	22	paid	pay	VERB
inlawrev-3733	113	23	on	on	ADP
inlawrev-3733	113	24	the	the	DET
inlawrev-3733	113	25	purchase	purchase	NOUN
inlawrev-3733	113	26	ofsatellite	ofsatellite	NOUN
inlawrev-3733	113	27	services	service	NOUN
inlawrev-3733	113	28	that	that	PRON
inlawrev-3733	113	29	originated	originate	VERB
inlawrev-3733	113	30	in	in	ADP
inlawrev-3733	113	31	kentucky	kentucky	PROPN
inlawrev-3733	113	32	and	and	CCONJ
inlawrev-3733	113	33	terminated	terminate	VERB
inlawrev-3733	113	34	in	in	ADP
inlawrev-3733	113	35	indiana	indiana	PROPN
inlawrev-3733	113	36	.	.	PUNCT
inlawrev-3733	114	1	35	35	NUM
inlawrev-3733	114	2	.	.	PUNCT
inlawrev-3733	115	1	ind	ind	PROPN
inlawrev-3733	115	2	.	.	PUNCT
inlawrev-3733	116	1	code	code	PROPN
inlawrev-3733	116	2	§	§	PROPN
inlawrev-3733	116	3	6	6	NUM
inlawrev-3733	116	4	-	-	SYM
inlawrev-3733	116	5	2.5	2.5	NUM
inlawrev-3733	116	6	-	-	PUNCT
inlawrev-3733	116	7	6	6	NUM
inlawrev-3733	116	8	-	-	SYM
inlawrev-3733	116	9	9	9	NUM
inlawrev-3733	116	10	.	.	NUM
inlawrev-3733	116	11	36	36	NUM
inlawrev-3733	116	12	.	.	PUNCT
inlawrev-3733	117	1	i	i	PRON
inlawrev-3733	117	2	d	d	PROPN
inlawrev-3733	117	3	§	§	PROPN
inlawrev-3733	117	4	6	6	NUM
inlawrev-3733	117	5	-	-	SYM
inlawrev-3733	117	6	2.5	2.5	NUM
inlawrev-3733	117	7	-	-	PUNCT
inlawrev-3733	117	8	8	8	NUM
inlawrev-3733	117	9	-	-	SYM
inlawrev-3733	117	10	10	10	NUM
inlawrev-3733	117	11	.	.	PUNCT
inlawrev-3733	118	1	37	37	NUM
inlawrev-3733	118	2	.	.	PUNCT
inlawrev-3733	119	1	i	i	PRON
inlawrev-3733	119	2	d.	d.	PROPN
inlawrev-3733	119	3	§	§	PROPN
inlawrev-3733	119	4	6	6	NUM
inlawrev-3733	119	5	-	-	SYM
inlawrev-3733	119	6	2.5	2.5	NUM
inlawrev-3733	119	7	-	-	PUNCT
inlawrev-3733	119	8	3	3	NUM
inlawrev-3733	119	9	-	-	SYM
inlawrev-3733	119	10	1	1	NUM
inlawrev-3733	119	11	(	(	PUNCT
inlawrev-3733	119	12	the	the	DET
inlawrev-3733	119	13	activities	activity	NOUN
inlawrev-3733	119	14	listed	list	VERB
inlawrev-3733	119	15	were	be	AUX
inlawrev-3733	119	16	added	add	VERB
inlawrev-3733	119	17	to	to	ADP
inlawrev-3733	119	18	the	the	DET
inlawrev-3733	119	19	activities	activity	NOUN
inlawrev-3733	119	20	otherwise	otherwise	ADV
inlawrev-3733	119	21	listed	list	VERB
inlawrev-3733	119	22	)	)	PUNCT
inlawrev-3733	119	23	.	.	PUNCT
inlawrev-3733	120	1	38	38	NUM
inlawrev-3733	120	2	.	.	PUNCT
inlawrev-3733	121	1	i	i	PRON
inlawrev-3733	121	2	d	d	PROPN
inlawrev-3733	121	3	§	§	PROPN
inlawrev-3733	121	4	6	6	NUM
inlawrev-3733	121	5	-	-	SYM
inlawrev-3733	121	6	2.5	2.5	NUM
inlawrev-3733	121	7	-	-	PUNCT
inlawrev-3733	121	8	1	1	NUM
inlawrev-3733	121	9	-5(b)(6	-5(b)(6	NUM
inlawrev-3733	121	10	)	)	PUNCT
inlawrev-3733	121	11	.	.	PUNCT
inlawrev-3733	122	1	39	39	NUM
inlawrev-3733	122	2	.	.	PUNCT
inlawrev-3733	123	1	i	i	PRON
inlawrev-3733	123	2	d	d	PROPN
inlawrev-3733	123	3	§	§	PROPN
inlawrev-3733	123	4	6	6	NUM
inlawrev-3733	123	5	-	-	SYM
inlawrev-3733	123	6	2.5	2.5	NUM
inlawrev-3733	123	7	-	-	PUNCT
inlawrev-3733	123	8	1	1	NUM
inlawrev-3733	123	9	-5(a	-5(a	NOUN
inlawrev-3733	123	10	)	)	PUNCT
inlawrev-3733	123	11	.	.	PUNCT
inlawrev-3733	124	1	40	40	NUM
inlawrev-3733	124	2	.	.	PUNCT
inlawrev-3733	125	1	i	i	PRON
inlawrev-3733	125	2	d	d	PROPN
inlawrev-3733	125	3	§	§	PROPN
inlawrev-3733	125	4	6	6	NUM
inlawrev-3733	125	5	-	-	SYM
inlawrev-3733	125	6	2.5	2.5	NUM
inlawrev-3733	125	7	-	-	PUNCT
inlawrev-3733	125	8	41(e	41(e	NUM
inlawrev-3733	125	9	)	)	PUNCT
inlawrev-3733	125	10	.	.	PUNCT
inlawrev-3733	126	1	41	41	NUM
inlawrev-3733	126	2	.	.	PUNCT
inlawrev-3733	127	1	i	i	PRON
inlawrev-3733	127	2	d	d	PROPN
inlawrev-3733	127	3	§	§	PROPN
inlawrev-3733	127	4	6	6	NUM
inlawrev-3733	127	5	-	-	SYM
inlawrev-3733	127	6	4.1	4.1	NUM
inlawrev-3733	127	7	-	-	PUNCT
inlawrev-3733	127	8	1	1	NUM
inlawrev-3733	127	9	-	-	SYM
inlawrev-3733	127	10	3	3	NUM
inlawrev-3733	127	11	.	.	NUM
inlawrev-3733	127	12	2005	2005	NUM
inlawrev-3733	127	13	]	]	PUNCT
inlawrev-3733	127	14	tax	tax	NOUN
inlawrev-3733	127	15	law	law	NOUN
inlawrev-3733	127	16	1347	1347	NUM
inlawrev-3733	127	17	fifteenth	fifteenth	NOUN
inlawrev-3733	127	18	birthday	birthday	NOUN
inlawrev-3733	127	19	.	.	PUNCT
inlawrev-3733	128	1	"*^	"*^	PUNCT
inlawrev-3733	128	2	therefore	therefore	ADV
inlawrev-3733	128	3	,	,	PUNCT
inlawrev-3733	128	4	the	the	DET
inlawrev-3733	128	5	general	general	ADJ
inlawrev-3733	128	6	assembly	assembly	NOUN
inlawrev-3733	128	7	expanded	expand	VERB
inlawrev-3733	128	8	the	the	DET
inlawrev-3733	128	9	definition	definition	NOUN
inlawrev-3733	128	10	of	of	ADP
inlawrev-3733	128	11	class	class	NOUN
inlawrev-3733	128	12	a	a	DET
inlawrev-3733	128	13	transferee	transferee	NOUN
inlawrev-3733	128	14	to	to	PART
inlawrev-3733	128	15	include	include	VERB
inlawrev-3733	128	16	all	all	DET
inlawrev-3733	128	17	stepchildren/^	stepchildren/^	PROPN
inlawrev-3733	128	18	previously	previously	ADV
inlawrev-3733	128	19	,	,	PUNCT
inlawrev-3733	128	20	the	the	DET
inlawrev-3733	128	21	individuals	individual	NOUN
inlawrev-3733	128	22	affected	affect	VERB
inlawrev-3733	128	23	were	be	AUX
inlawrev-3733	128	24	classified	classify	VERB
inlawrev-3733	128	25	as	as	ADP
inlawrev-3733	128	26	class	class	NOUN
inlawrev-3733	128	27	c	c	NOUN
inlawrev-3733	128	28	transferees	transferee	NOUN
inlawrev-3733	128	29	rather	rather	ADV
inlawrev-3733	128	30	than	than	ADP
inlawrev-3733	128	31	class	class	NOUN
inlawrev-3733	128	32	a	a	DET
inlawrev-3733	128	33	transferees	transferee	NOUN
inlawrev-3733	128	34	for	for	ADP
inlawrev-3733	128	35	purposes	purpose	NOUN
inlawrev-3733	128	36	of	of	ADP
inlawrev-3733	128	37	the	the	DET
inlawrev-3733	128	38	standard	standard	ADJ
inlawrev-3733	128	39	inheritance	inheritance	NOUN
inlawrev-3733	128	40	tax	tax	NOUN
inlawrev-3733	128	41	exemption	exemption	NOUN
inlawrev-3733	128	42	.	.	PUNCT
inlawrev-3733	129	1	"^	"^	VERB
inlawrev-3733	129	2	the	the	DET
inlawrev-3733	129	3	amount	amount	NOUN
inlawrev-3733	129	4	of	of	ADP
inlawrev-3733	129	5	the	the	DET
inlawrev-3733	129	6	exemption	exemption	NOUN
inlawrev-3733	129	7	for	for	ADP
inlawrev-3733	129	8	class	class	NOUN
inlawrev-3733	129	9	a	a	DET
inlawrev-3733	129	10	transferees	transferee	NOUN
inlawrev-3733	129	11	is	be	AUX
inlawrev-3733	129	12	$	$	SYM
inlawrev-3733	129	13	1	1	NUM
inlawrev-3733	129	14	00,000	00,000	NUM
inlawrev-3733	129	15	while	while	SCONJ
inlawrev-3733	129	16	the	the	DET
inlawrev-3733	129	17	amount	amount	NOUN
inlawrev-3733	129	18	ofthe	ofthe	ADJ
inlawrev-3733	129	19	exemption	exemption	NOUN
inlawrev-3733	129	20	for	for	ADP
inlawrev-3733	129	21	class	class	NOUN
inlawrev-3733	129	22	c	c	NOUN
inlawrev-3733	129	23	transferees	transferee	NOUN
inlawrev-3733	129	24	is	be	AUX
inlawrev-3733	129	25	$	$	SYM
inlawrev-3733	129	26	100/^	100/^	NUM
inlawrev-3733	129	27	also	also	ADV
inlawrev-3733	129	28	,	,	PUNCT
inlawrev-3733	129	29	the	the	DET
inlawrev-3733	129	30	general	general	ADJ
inlawrev-3733	129	31	assembly	assembly	NOUN
inlawrev-3733	129	32	passed	pass	VERB
inlawrev-3733	129	33	legislation	legislation	NOUN
inlawrev-3733	129	34	providing	provide	VERB
inlawrev-3733	129	35	that	that	SCONJ
inlawrev-3733	129	36	for	for	ADP
inlawrev-3733	129	37	inheritance	inheritance	NOUN
inlawrev-3733	129	38	tax	tax	NOUN
inlawrev-3733	129	39	purposes	purpose	NOUN
inlawrev-3733	129	40	an	an	DET
inlawrev-3733	129	41	adopted	adopt	VERB
inlawrev-3733	129	42	child	child	NOUN
inlawrev-3733	129	43	is	be	AUX
inlawrev-3733	129	44	not	not	PART
inlawrev-3733	129	45	considered	consider	VERB
inlawrev-3733	129	46	a	a	DET
inlawrev-3733	129	47	class	class	NOUN
inlawrev-3733	129	48	a	a	DET
inlawrev-3733	129	49	transferee	transferee	NOUN
inlawrev-3733	129	50	,	,	PUNCT
inlawrev-3733	129	51	unless	unless	SCONJ
inlawrev-3733	129	52	the	the	DET
inlawrev-3733	129	53	child	child	NOUN
inlawrev-3733	129	54	was	be	AUX
inlawrev-3733	129	55	adopted	adopt	VERB
inlawrev-3733	129	56	before	before	SCONJ
inlawrev-3733	129	57	the	the	DET
inlawrev-3733	129	58	child	child	NOUN
inlawrev-3733	129	59	was	be	AUX
inlawrev-3733	129	60	totally	totally	ADV
inlawrev-3733	129	61	emancipated	emancipate	VERB
inlawrev-3733	129	62	.	.	PUNCT
inlawrev-3733	130	1	"^^	"^^	PROPN
inlawrev-3733	130	2	d.	d.	PROPN
inlawrev-3733	130	3	property	property	PROPN
inlawrev-3733	130	4	tax	tax	NOUN
inlawrev-3733	130	5	the	the	DET
inlawrev-3733	130	6	general	general	ADJ
inlawrev-3733	130	7	assembly	assembly	NOUN
inlawrev-3733	130	8	made	make	VERB
inlawrev-3733	130	9	changes	change	NOUN
inlawrev-3733	130	10	to	to	ADP
inlawrev-3733	130	11	the	the	DET
inlawrev-3733	130	12	property	property	NOUN
inlawrev-3733	130	13	tax	tax	NOUN
inlawrev-3733	130	14	system	system	NOUN
inlawrev-3733	130	15	to	to	PART
inlawrev-3733	130	16	better	well	ADV
inlawrev-3733	130	17	accommodate	accommodate	VERB
inlawrev-3733	130	18	the	the	DET
inlawrev-3733	130	19	needs	need	VERB
inlawrev-3733	130	20	ofthe	ofthe	NOUN
inlawrev-3733	130	21	taxpayers	taxpayer	NOUN
inlawrev-3733	130	22	.	.	PUNCT
inlawrev-3733	131	1	these	these	DET
inlawrev-3733	131	2	changes	change	NOUN
inlawrev-3733	131	3	included	include	VERB
inlawrev-3733	131	4	the	the	DET
inlawrev-3733	131	5	option	option	NOUN
inlawrev-3733	131	6	for	for	SCONJ
inlawrev-3733	131	7	the	the	DET
inlawrev-3733	131	8	department	department	PROPN
inlawrev-3733	131	9	of	of	ADP
inlawrev-3733	131	10	local	local	ADJ
inlawrev-3733	131	11	government	government	NOUN
inlawrev-3733	131	12	finance	finance	NOUN
inlawrev-3733	131	13	to	to	PART
inlawrev-3733	131	14	allow	allow	VERB
inlawrev-3733	131	15	taxpayers	taxpayer	NOUN
inlawrev-3733	131	16	to	to	PART
inlawrev-3733	131	17	pay	pay	VERB
inlawrev-3733	131	18	in	in	ADP
inlawrev-3733	131	19	installments	installment	NOUN
inlawrev-3733	131	20	and	and	CCONJ
inlawrev-3733	131	21	also	also	ADV
inlawrev-3733	131	22	options	option	NOUN
inlawrev-3733	131	23	for	for	ADP
inlawrev-3733	131	24	the	the	DET
inlawrev-3733	131	25	department	department	NOUN
inlawrev-3733	131	26	to	to	PART
inlawrev-3733	131	27	waive	waive	VERB
inlawrev-3733	131	28	penalties	penalty	NOUN
inlawrev-3733	131	29	.	.	PUNCT
inlawrev-3733	132	1	"^^	"^^	PROPN
inlawrev-3733	132	2	the	the	DET
inlawrev-3733	132	3	general	general	ADJ
inlawrev-3733	132	4	assembly	assembly	NOUN
inlawrev-3733	132	5	also	also	ADV
inlawrev-3733	132	6	made	make	VERB
inlawrev-3733	132	7	changes	change	NOUN
inlawrev-3733	132	8	to	to	ADP
inlawrev-3733	132	9	the	the	DET
inlawrev-3733	132	10	taxpayer	taxpayer	NOUN
inlawrev-3733	132	11	's	's	PART
inlawrev-3733	132	12	notice	notice	NOUN
inlawrev-3733	132	13	and	and	CCONJ
inlawrev-3733	132	14	process	process	NOUN
inlawrev-3733	132	15	for	for	ADP
inlawrev-3733	132	16	appealing	appealing	ADJ
inlawrev-3733	132	17	assessments'^^	assessments'^^	NOUN
inlawrev-3733	132	18	including	include	VERB
inlawrev-3733	132	19	allowing	allow	VERB
inlawrev-3733	132	20	the	the	DET
inlawrev-3733	132	21	taxpayer	taxpayer	NOUN
inlawrev-3733	132	22	to	to	PART
inlawrev-3733	132	23	receive	receive	VERB
inlawrev-3733	132	24	their	their	PRON
inlawrev-3733	132	25	refund	refund	NOUN
inlawrev-3733	132	26	automatically	automatically	ADV
inlawrev-3733	132	27	by	by	ADP
inlawrev-3733	132	28	eliminating	eliminate	VERB
inlawrev-3733	132	29	the	the	DET
inlawrev-3733	132	30	requirement	requirement	NOUN
inlawrev-3733	132	31	for	for	ADP
inlawrev-3733	132	32	a	a	DET
inlawrev-3733	132	33	taxpayer	taxpayer	NOUN
inlawrev-3733	132	34	to	to	PART
inlawrev-3733	132	35	file	file	VERB
inlawrev-3733	132	36	a	a	DET
inlawrev-3733	132	37	claim	claim	NOUN
inlawrev-3733	132	38	for	for	ADP
inlawrev-3733	132	39	refund	refund	NOUN
inlawrev-3733	132	40	after	after	ADP
inlawrev-3733	132	41	a	a	DET
inlawrev-3733	132	42	successful	successful	ADJ
inlawrev-3733	132	43	assessment	assessment	NOUN
inlawrev-3733	132	44	appeal	appeal	NOUN
inlawrev-3733	132	45	.	.	PUNCT
inlawrev-3733	133	1	"^^	"^^	AUX
inlawrev-3733	133	2	other	other	ADJ
inlawrev-3733	133	3	changes	change	NOUN
inlawrev-3733	133	4	made	make	VERB
inlawrev-3733	133	5	by	by	ADP
inlawrev-3733	133	6	the	the	DET
inlawrev-3733	133	7	general	general	ADJ
inlawrev-3733	133	8	assembly	assembly	NOUN
inlawrev-3733	133	9	to	to	PART
inlawrev-3733	133	10	accommodate	accommodate	VERB
inlawrev-3733	133	11	taxpayers	taxpayer	NOUN
inlawrev-3733	133	12	include	include	VERB
inlawrev-3733	133	13	allowing	allow	VERB
inlawrev-3733	133	14	counties	county	NOUN
inlawrev-3733	133	15	to	to	PART
inlawrev-3733	133	16	issue	issue	VERB
inlawrev-3733	133	17	provisional	provisional	ADJ
inlawrev-3733	133	18	tax	tax	NOUN
inlawrev-3733	133	19	statements	statement	NOUN
inlawrev-3733	133	20	ifthe	ifthe	PROPN
inlawrev-3733	133	21	actual	actual	ADJ
inlawrev-3733	133	22	bills	bill	NOUN
inlawrev-3733	133	23	are	be	AUX
inlawrev-3733	133	24	not	not	PART
inlawrev-3733	133	25	going	go	VERB
inlawrev-3733	133	26	to	to	PART
inlawrev-3733	133	27	be	be	AUX
inlawrev-3733	133	28	delivered	deliver	VERB
inlawrev-3733	133	29	in	in	ADP
inlawrev-3733	133	30	a	a	DET
inlawrev-3733	133	31	timely	timely	ADJ
inlawrev-3733	133	32	manner	manner	NOUN
inlawrev-3733	133	33	.	.	PUNCT
inlawrev-3733	134	1	the	the	DET
inlawrev-3733	134	2	general	general	ADJ
inlawrev-3733	134	3	assembly	assembly	NOUN
inlawrev-3733	134	4	also	also	ADV
inlawrev-3733	134	5	passed	pass	VERB
inlawrev-3733	134	6	legislation	legislation	NOUN
inlawrev-3733	134	7	permitting	permit	VERB
inlawrev-3733	134	8	an	an	DET
inlawrev-3733	134	9	individual	individual	NOUN
inlawrev-3733	134	10	who	who	PRON
inlawrev-3733	134	11	was	be	AUX
inlawrev-3733	134	12	eligible	eligible	ADJ
inlawrev-3733	134	13	for	for	ADP
inlawrev-3733	134	14	,	,	PUNCT
inlawrev-3733	134	15	but	but	CCONJ
inlawrev-3733	134	16	who	who	PRON
inlawrev-3733	134	17	did	do	AUX
inlawrev-3733	134	18	not	not	PART
inlawrev-3733	134	19	apply	apply	VERB
inlawrev-3733	134	20	for	for	ADP
inlawrev-3733	134	21	the	the	DET
inlawrev-3733	134	22	homestead	homestead	NOUN
inlawrev-3733	134	23	credit	credit	NOUN
inlawrev-3733	134	24	(	(	PUNCT
inlawrev-3733	134	25	and/or	and/or	CCONJ
inlawrev-3733	134	26	certain	certain	ADJ
inlawrev-3733	134	27	deductions	deduction	NOUN
inlawrev-3733	134	28	)	)	PUNCT
inlawrev-3733	134	29	prior	prior	ADV
inlawrev-3733	134	30	to	to	ADP
inlawrev-3733	134	31	october	october	PROPN
inlawrev-3733	134	32	1	1	NUM
inlawrev-3733	134	33	,	,	PUNCT
inlawrev-3733	134	34	2003	2003	NUM
inlawrev-3733	134	35	,	,	PUNCT
inlawrev-3733	134	36	to	to	PART
inlawrev-3733	134	37	obtain	obtain	VERB
inlawrev-3733	134	38	such	such	DET
inlawrev-3733	134	39	a	a	DET
inlawrev-3733	134	40	credit	credit	NOUN
inlawrev-3733	134	41	if	if	SCONJ
inlawrev-3733	134	42	the	the	DET
inlawrev-3733	134	43	individual	individual	NOUN
inlawrev-3733	134	44	applied	apply	VERB
inlawrev-3733	134	45	for	for	ADP
inlawrev-3733	134	46	the	the	DET
inlawrev-3733	134	47	credit	credit	NOUN
inlawrev-3733	134	48	before	before	ADP
inlawrev-3733	134	49	december	december	PROPN
inlawrev-3733	134	50	15	15	NUM
inlawrev-3733	134	51	,	,	PUNCT
inlawrev-3733	134	52	2003.^^	2003.^^	NUM
inlawrev-3733	134	53	the	the	DET
inlawrev-3733	134	54	general	general	ADJ
inlawrev-3733	134	55	assembly	assembly	NOUN
inlawrev-3733	134	56	also	also	ADV
inlawrev-3733	134	57	increased	increase	VERB
inlawrev-3733	134	58	the	the	DET
inlawrev-3733	134	59	cap	cap	NOUN
inlawrev-3733	134	60	on	on	ADP
inlawrev-3733	134	61	the	the	DET
inlawrev-3733	134	62	income	income	NOUN
inlawrev-3733	134	63	tax	tax	NOUN
inlawrev-3733	134	64	deduction	deduction	NOUN
inlawrev-3733	134	65	for	for	ADP
inlawrev-3733	134	66	property	property	NOUN
inlawrev-3733	134	67	taxes	taxis	NOUN
inlawrev-3733	134	68	paid	pay	VERB
inlawrev-3733	134	69	on	on	ADP
inlawrev-3733	134	70	a	a	DET
inlawrev-3733	134	71	principal	principal	ADJ
inlawrev-3733	134	72	place	place	NOUN
inlawrev-3733	134	73	of	of	ADP
inlawrev-3733	134	74	residence	residence	NOUN
inlawrev-3733	134	75	for	for	ADP
inlawrev-3733	134	76	homeowners	homeowner	NOUN
inlawrev-3733	134	77	who	who	PRON
inlawrev-3733	134	78	pay	pay	VERB
inlawrev-3733	134	79	property	property	NOUN
inlawrev-3733	134	80	taxes	taxis	NOUN
inlawrev-3733	134	81	imposed	impose	VERB
inlawrev-3733	134	82	for	for	ADP
inlawrev-3733	134	83	the	the	DET
inlawrev-3733	134	84	march	march	PROPN
inlawrev-3733	134	85	1	1	NUM
inlawrev-3733	134	86	,	,	PUNCT
inlawrev-3733	134	87	2002	2002	NUM
inlawrev-3733	134	88	,	,	PUNCT
inlawrev-3733	134	89	or	or	CCONJ
inlawrev-3733	134	90	january	january	PROPN
inlawrev-3733	134	91	15	15	NUM
inlawrev-3733	134	92	,	,	PUNCT
inlawrev-3733	134	93	2003	2003	NUM
inlawrev-3733	134	94	assessment	assessment	NOUN
inlawrev-3733	134	95	dates	date	VERB
inlawrev-3733	134	96	in	in	ADP
inlawrev-3733	134	97	2004.^^	2004.^^	NUM
inlawrev-3733	134	98	the	the	DET
inlawrev-3733	134	99	general	general	ADJ
inlawrev-3733	134	100	assembly	assembly	NOUN
inlawrev-3733	134	101	also	also	ADV
inlawrev-3733	134	102	required	require	VERB
inlawrev-3733	134	103	the	the	DET
inlawrev-3733	134	104	commission	commission	NOUN
inlawrev-3733	134	105	on	on	ADP
inlawrev-3733	134	106	state	state	NOUN
inlawrev-3733	134	107	tax	tax	NOUN
inlawrev-3733	134	108	and	and	CCONJ
inlawrev-3733	134	109	financing	financing	NOUN
inlawrev-3733	134	110	to	to	PART
inlawrev-3733	134	111	study	study	VERB
inlawrev-3733	134	112	elimination	elimination	NOUN
inlawrev-3733	134	113	of	of	ADP
inlawrev-3733	134	114	property	property	NOUN
inlawrev-3733	134	115	taxes	taxis	NOUN
inlawrev-3733	134	116	42	42	NUM
inlawrev-3733	134	117	.	.	PUNCT
inlawrev-3733	135	1	legislative	legislative	ADJ
inlawrev-3733	135	2	servs	servs	PROPN
inlawrev-3733	135	3	.	.	PUNCT
inlawrev-3733	136	1	agency	agency	NOUN
inlawrev-3733	136	2	,	,	PUNCT
inlawrev-3733	136	3	fiscal	fiscal	ADJ
inlawrev-3733	136	4	impact	impact	NOUN
inlawrev-3733	136	5	statement	statement	NOUN
inlawrev-3733	136	6	hb	hb	X
inlawrev-3733	136	7	1154	1154	NUM
inlawrev-3733	136	8	,	,	PUNCT
inlawrev-3733	136	9	at	at	ADP
inlawrev-3733	136	10	1	1	NUM
inlawrev-3733	136	11	(	(	PUNCT
inlawrev-3733	136	12	2004	2004	NUM
inlawrev-3733	136	13	)	)	PUNCT
inlawrev-3733	137	1	[	[	X
inlawrev-3733	137	2	hereinafter	hereinafter	NOUN
inlawrev-3733	137	3	fiscal	fiscal	ADJ
inlawrev-3733	137	4	impact	impact	NOUN
inlawrev-3733	137	5	statement	statement	NOUN
inlawrev-3733	137	6	1	1	NUM
inlawrev-3733	137	7	154	154	NUM
inlawrev-3733	137	8	]	]	PUNCT
inlawrev-3733	137	9	,	,	PUNCT
inlawrev-3733	137	10	available	available	ADJ
inlawrev-3733	137	11	at	at	ADP
inlawrev-3733	137	12	http://www.in.gov/legislative/bills/	http://www.in.gov/legislative/bills/	ADJ
inlawrev-3733	137	13	2004	2004	NUM
inlawrev-3733	137	14	/	/	SYM
inlawrev-3733	137	15	pdf	pdf	NOUN
inlawrev-3733	137	16	/	/	SYM
inlawrev-3733	137	17	fiscal	fiscal	ADJ
inlawrev-3733	137	18	/	/	SYM
inlawrev-3733	137	19	hbl	hbl	PROPN
inlawrev-3733	137	20	154.007.pdf	154.007.pdf	PROPN
inlawrev-3733	137	21	43	43	NUM
inlawrev-3733	137	22	.	.	PUNCT
inlawrev-3733	138	1	see	see	VERB
inlawrev-3733	138	2	i	i	PRON
inlawrev-3733	138	3	d.	d.	PROPN
inlawrev-3733	138	4	44	44	NUM
inlawrev-3733	138	5	.	.	PUNCT
inlawrev-3733	139	1	see	see	VERB
inlawrev-3733	139	2	i	i	PRON
inlawrev-3733	139	3	d.	d.	PROPN
inlawrev-3733	139	4	at	at	ADP
inlawrev-3733	139	5	2	2	NUM
inlawrev-3733	139	6	.	.	NUM
inlawrev-3733	139	7	45	45	NUM
inlawrev-3733	139	8	.	.	PUNCT
inlawrev-3733	140	1	see	see	VERB
inlawrev-3733	140	2	i	i	PRON
inlawrev-3733	140	3	d.	d.	PROPN
inlawrev-3733	140	4	46	46	NUM
inlawrev-3733	140	5	.	.	PUNCT
inlawrev-3733	141	1	ind	ind	PROPN
inlawrev-3733	141	2	.	.	PUNCT
inlawrev-3733	142	1	code	code	PROPN
inlawrev-3733	142	2	§	§	PROPN
inlawrev-3733	142	3	6	6	NUM
inlawrev-3733	142	4	-	-	SYM
inlawrev-3733	142	5	4.1	4.1	NUM
inlawrev-3733	142	6	-	-	PUNCT
inlawrev-3733	142	7	1	1	NUM
inlawrev-3733	142	8	-	-	SYM
inlawrev-3733	142	9	3	3	NUM
inlawrev-3733	142	10	.	.	X
inlawrev-3733	142	11	47	47	NUM
inlawrev-3733	142	12	.	.	PUNCT
inlawrev-3733	143	1	i	i	PRON
inlawrev-3733	143	2	d	d	PROPN
inlawrev-3733	143	3	§	§	PROPN
inlawrev-3733	143	4	§	§	PROPN
inlawrev-3733	143	5	6	6	NUM
inlawrev-3733	143	6	-	-	SYM
inlawrev-3733	143	7	1.1	1.1	NUM
inlawrev-3733	143	8	-	-	PUNCT
inlawrev-3733	143	9	21	21	NUM
inlawrev-3733	143	10	-	-	SYM
inlawrev-3733	143	11	5	5	NUM
inlawrev-3733	143	12	,	,	PUNCT
inlawrev-3733	143	13	-22	-22	NOUN
inlawrev-3733	143	14	-	-	SYM
inlawrev-3733	143	15	9	9	NUM
inlawrev-3733	143	16	,	,	PUNCT
inlawrev-3733	143	17	-37	-37	NOUN
inlawrev-3733	143	18	-	-	SYM
inlawrev-3733	143	19	9	9	NUM
inlawrev-3733	143	20	,	,	PUNCT
inlawrev-3733	143	21	-37	-37	NOUN
inlawrev-3733	143	22	-	-	SYM
inlawrev-3733	143	23	10	10	NUM
inlawrev-3733	143	24	,	,	PUNCT
inlawrev-3733	143	25	-37	-37	NOUN
inlawrev-3733	143	26	-	-	PUNCT
inlawrev-3733	143	27	10.5	10.5	NUM
inlawrev-3733	143	28	.	.	PUNCT
inlawrev-3733	144	1	48	48	NUM
inlawrev-3733	144	2	.	.	PUNCT
inlawrev-3733	145	1	i	i	PRON
inlawrev-3733	145	2	d	d	PROPN
inlawrev-3733	145	3	§	§	PROPN
inlawrev-3733	145	4	§	§	PROPN
inlawrev-3733	145	5	6.1.1	6.1.1	PROPN
inlawrev-3733	145	6	-	-	SYM
inlawrev-3733	145	7	4	4	NUM
inlawrev-3733	145	8	-	-	SYM
inlawrev-3733	145	9	38	38	NUM
inlawrev-3733	145	10	,	,	PUNCT
inlawrev-3733	145	11	-15	-15	PUNCT
inlawrev-3733	145	12	-	-	SYM
inlawrev-3733	145	13	1	1	NUM
inlawrev-3733	145	14	,	,	PUNCT
inlawrev-3733	145	15	-15	-15	PUNCT
inlawrev-3733	145	16	-	-	SYM
inlawrev-3733	145	17	2.1	2.1	NUM
inlawrev-3733	145	18	,	,	PUNCT
inlawrev-3733	145	19	-15	-15	NOUN
inlawrev-3733	145	20	-	-	SYM
inlawrev-3733	145	21	3	3	NUM
inlawrev-3733	145	22	,	,	PUNCT
inlawrev-3733	145	23	-15	-15	PUNCT
inlawrev-3733	145	24	-	-	SYM
inlawrev-3733	145	25	4	4	NUM
inlawrev-3733	145	26	,	,	PUNCT
inlawrev-3733	145	27	-15	-15	PUNCT
inlawrev-3733	145	28	-	-	SYM
inlawrev-3733	145	29	10	10	NUM
inlawrev-3733	145	30	;	;	PUNCT
inlawrev-3733	145	31	act	act	NOUN
inlawrev-3733	145	32	ofdec	ofdec	PROPN
inlawrev-3733	145	33	.	.	PUNCT
inlawrev-3733	146	1	12	12	NUM
inlawrev-3733	146	2	,	,	PUNCT
inlawrev-3733	146	3	2003	2003	NUM
inlawrev-3733	146	4	,	,	PUNCT
inlawrev-3733	146	5	§	§	PROPN
inlawrev-3733	146	6	79	79	NUM
inlawrev-3733	146	7	,	,	PUNCT
inlawrev-3733	146	8	2004	2004	NUM
inlawrev-3733	146	9	ind	ind	NOUN
inlawrev-3733	146	10	.	.	PUNCT
inlawrev-3733	147	1	acts	act	VERB
inlawrev-3733	147	2	1	1	NUM
inlawrev-3733	147	3	.	.	PUNCT
inlawrev-3733	147	4	49	49	NUM
inlawrev-3733	147	5	.	.	PUNCT
inlawrev-3733	148	1	i	i	PRON
inlawrev-3733	148	2	d	d	PROPN
inlawrev-3733	148	3	§	§	PROPN
inlawrev-3733	148	4	6	6	NUM
inlawrev-3733	148	5	-	-	SYM
inlawrev-3733	148	6	1.1	1.1	NUM
inlawrev-3733	148	7	-	-	PUNCT
inlawrev-3733	148	8	15	15	NUM
inlawrev-3733	148	9	-	-	SYM
inlawrev-3733	148	10	11	11	NUM
inlawrev-3733	148	11	.	.	X
inlawrev-3733	149	1	50	50	NUM
inlawrev-3733	149	2	.	.	X
inlawrev-3733	149	3	act	act	NOUN
inlawrev-3733	149	4	of	of	ADP
inlawrev-3733	149	5	dec	dec	PROPN
inlawrev-3733	149	6	.	.	PROPN
inlawrev-3733	149	7	12	12	NUM
inlawrev-3733	149	8	,	,	PUNCT
inlawrev-3733	149	9	2003	2003	NUM
inlawrev-3733	149	10	,	,	PUNCT
inlawrev-3733	149	11	§	§	PROPN
inlawrev-3733	149	12	68	68	NUM
inlawrev-3733	149	13	,	,	PUNCT
inlawrev-3733	149	14	2004	2004	NUM
inlawrev-3733	149	15	ind	ind	NOUN
inlawrev-3733	149	16	.	.	PUNCT
inlawrev-3733	150	1	acts	act	VERB
inlawrev-3733	150	2	1	1	NUM
inlawrev-3733	150	3	.	.	X
inlawrev-3733	150	4	51	51	NUM
inlawrev-3733	150	5	.	.	PUNCT
inlawrev-3733	150	6	lnd.code§6	lnd.code§6	PROPN
inlawrev-3733	150	7	-	-	PUNCT
inlawrev-3733	150	8	3	3	NUM
inlawrev-3733	150	9	-	-	PUNCT
inlawrev-3733	150	10	l-3.5(f	l-3.5(f	NOUN
inlawrev-3733	150	11	)	)	PUNCT
inlawrev-3733	150	12	.	.	PUNCT
inlawrev-3733	151	1	1348	1348	NUM
inlawrev-3733	151	2	indiana	indiana	PROPN
inlawrev-3733	151	3	law	law	PROPN
inlawrev-3733	151	4	review	review	NOUN
inlawrev-3733	151	5	[	[	X
inlawrev-3733	151	6	vol	vol	NOUN
inlawrev-3733	151	7	.	.	PUNCT
inlawrev-3733	151	8	38:1341	38:1341	NUM
inlawrev-3733	151	9	and	and	CCONJ
inlawrev-3733	151	10	alternative	alternative	ADJ
inlawrev-3733	151	11	sources	source	NOUN
inlawrev-3733	151	12	of	of	ADP
inlawrev-3733	151	13	revenue	revenue	NOUN
inlawrev-3733	151	14	.	.	PUNCT
inlawrev-3733	151	15	^^	^^	PUNCT
inlawrev-3733	152	1	the	the	DET
inlawrev-3733	152	2	general	general	ADJ
inlawrev-3733	152	3	assembly	assembly	NOUN
inlawrev-3733	152	4	authorized	authorize	VERB
inlawrev-3733	152	5	the	the	DET
inlawrev-3733	152	6	department	department	NOUN
inlawrev-3733	152	7	of	of	ADP
inlawrev-3733	152	8	local	local	ADJ
inlawrev-3733	152	9	government	government	NOUN
inlawrev-3733	152	10	finance	finance	NOUN
inlawrev-3733	152	11	to	to	PART
inlawrev-3733	152	12	take	take	VERB
inlawrev-3733	152	13	over	over	ADP
inlawrev-3733	152	14	the	the	DET
inlawrev-3733	152	15	2003	2003	NUM
inlawrev-3733	152	16	general	general	ADJ
inlawrev-3733	152	17	reassessment	reassessment	NOUN
inlawrev-3733	152	18	process	process	NOUN
inlawrev-3733	152	19	in	in	ADP
inlawrev-3733	152	20	a	a	DET
inlawrev-3733	152	21	county	county	NOUN
inlawrev-3733	152	22	if	if	SCONJ
inlawrev-3733	152	23	the	the	DET
inlawrev-3733	152	24	county	county	NOUN
inlawrev-3733	152	25	's	's	PART
inlawrev-3733	152	26	equalization	equalization	NOUN
inlawrev-3733	152	27	study	study	NOUN
inlawrev-3733	152	28	was	be	AUX
inlawrev-3733	152	29	not	not	PART
inlawrev-3733	152	30	submitted	submit	VERB
inlawrev-3733	152	31	to	to	ADP
inlawrev-3733	152	32	the	the	DET
inlawrev-3733	152	33	department	department	NOUN
inlawrev-3733	152	34	before	before	ADP
inlawrev-3733	152	35	october	october	PROPN
inlawrev-3733	152	36	20	20	NUM
inlawrev-3733	152	37	,	,	PUNCT
inlawrev-3733	152	38	2003	2003	NUM
inlawrev-3733	152	39	or	or	CCONJ
inlawrev-3733	152	40	if	if	SCONJ
inlawrev-3733	152	41	the	the	DET
inlawrev-3733	152	42	department	department	NOUN
inlawrev-3733	152	43	determines	determine	VERB
inlawrev-3733	152	44	that	that	SCONJ
inlawrev-3733	152	45	the	the	DET
inlawrev-3733	152	46	county	county	NOUN
inlawrev-3733	152	47	's	's	PART
inlawrev-3733	152	48	reassessment	reassessment	NOUN
inlawrev-3733	152	49	is	be	AUX
inlawrev-3733	152	50	likely	likely	ADJ
inlawrev-3733	152	51	to	to	PART
inlawrev-3733	152	52	be	be	AUX
inlawrev-3733	152	53	inaccurate	inaccurate	ADJ
inlawrev-3733	152	54	.	.	PUNCT
inlawrev-3733	153	1	^^	^^	PUNCT
inlawrev-3733	154	1	the	the	DET
inlawrev-3733	154	2	general	general	ADJ
inlawrev-3733	154	3	assembly	assembly	NOUN
inlawrev-3733	154	4	passed	pass	VERB
inlawrev-3733	154	5	legislation	legislation	NOUN
inlawrev-3733	154	6	requiring	require	VERB
inlawrev-3733	154	7	the	the	DET
inlawrev-3733	154	8	property	property	NOUN
inlawrev-3733	154	9	tax	tax	NOUN
inlawrev-3733	154	10	liability	liability	NOUN
inlawrev-3733	154	11	payable	payable	ADJ
inlawrev-3733	154	12	in	in	ADP
inlawrev-3733	154	13	2006	2006	NUM
inlawrev-3733	154	14	and	and	CCONJ
inlawrev-3733	154	15	thereafter	thereafter	ADV
inlawrev-3733	154	16	on	on	ADP
inlawrev-3733	154	17	residential	residential	ADJ
inlawrev-3733	154	18	rental	rental	ADJ
inlawrev-3733	154	19	properties	property	NOUN
inlawrev-3733	154	20	that	that	PRON
inlawrev-3733	154	21	have	have	VERB
inlawrev-3733	154	22	more	more	ADJ
inlawrev-3733	154	23	than	than	ADP
inlawrev-3733	154	24	four	four	NUM
inlawrev-3733	154	25	rental	rental	ADJ
inlawrev-3733	154	26	units	unit	NOUN
inlawrev-3733	154	27	to	to	PART
inlawrev-3733	154	28	be	be	AUX
inlawrev-3733	154	29	computed	compute	VERB
inlawrev-3733	154	30	using	use	VERB
inlawrev-3733	154	31	the	the	DET
inlawrev-3733	154	32	lowest	low	ADJ
inlawrev-3733	154	33	assessed	assessed	ADJ
inlawrev-3733	154	34	valuation	valuation	NOUN
inlawrev-3733	154	35	determined	determine	VERB
inlawrev-3733	154	36	by	by	ADP
inlawrev-3733	154	37	applying	apply	VERB
inlawrev-3733	154	38	each	each	PRON
inlawrev-3733	154	39	of	of	ADP
inlawrev-3733	154	40	the	the	DET
inlawrev-3733	154	41	following	follow	VERB
inlawrev-3733	154	42	appraisal	appraisal	NOUN
inlawrev-3733	154	43	techniques	technique	NOUN
inlawrev-3733	154	44	:	:	PUNCT
inlawrev-3733	154	45	(	(	PUNCT
inlawrev-3733	154	46	1	1	X
inlawrev-3733	154	47	)	)	PUNCT
inlawrev-3733	154	48	cost	cost	NOUN
inlawrev-3733	154	49	approach	approach	NOUN
inlawrev-3733	154	50	;	;	PUNCT
inlawrev-3733	154	51	(	(	PUNCT
inlawrev-3733	154	52	2	2	X
inlawrev-3733	154	53	)	)	PUNCT
inlawrev-3733	154	54	sales	sale	NOUN
inlawrev-3733	154	55	comparison	comparison	NOUN
inlawrev-3733	154	56	approach	approach	NOUN
inlawrev-3733	154	57	;	;	PUNCT
inlawrev-3733	154	58	and	and	CCONJ
inlawrev-3733	154	59	,	,	PUNCT
inlawrev-3733	154	60	(	(	PUNCT
inlawrev-3733	154	61	3	3	X
inlawrev-3733	154	62	)	)	PUNCT
inlawrev-3733	154	63	income	income	NOUN
inlawrev-3733	154	64	capitalization	capitalization	NOUN
inlawrev-3733	154	65	approach.^"^	approach.^"^	PUNCT
inlawrev-3733	154	66	this	this	DET
inlawrev-3733	154	67	legislation	legislation	NOUN
inlawrev-3733	154	68	also	also	ADV
inlawrev-3733	154	69	provided	provide	VERB
inlawrev-3733	154	70	that	that	SCONJ
inlawrev-3733	154	71	the	the	DET
inlawrev-3733	154	72	gross	gross	ADJ
inlawrev-3733	154	73	rent	rent	NOUN
inlawrev-3733	154	74	multiplier	multipli	ADJ
inlawrev-3733	154	75	method	method	NOUN
inlawrev-3733	154	76	is	be	AUX
inlawrev-3733	154	77	the	the	DET
inlawrev-3733	154	78	preferred	preferred	ADJ
inlawrev-3733	154	79	method	method	NOUN
inlawrev-3733	154	80	for	for	ADP
inlawrev-3733	154	81	valuing	value	VERB
inlawrev-3733	154	82	rental	rental	ADJ
inlawrev-3733	154	83	properties	property	NOUN
inlawrev-3733	154	84	that	that	PRON
inlawrev-3733	154	85	have	have	VERB
inlawrev-3733	154	86	fewer	few	ADJ
inlawrev-3733	154	87	than	than	ADP
inlawrev-3733	154	88	five	five	NUM
inlawrev-3733	154	89	rental	rental	ADJ
inlawrev-3733	154	90	units	unit	NOUN
inlawrev-3733	154	91	and	and	CCONJ
inlawrev-3733	154	92	mobile	mobile	ADJ
inlawrev-3733	154	93	homes	home	NOUN
inlawrev-3733	154	94	.	.	PUNCT
inlawrev-3733	154	95	^^	^^	PUNCT
inlawrev-3733	155	1	the	the	DET
inlawrev-3733	155	2	general	general	ADJ
inlawrev-3733	155	3	assembly	assembly	NOUN
inlawrev-3733	155	4	removed	remove	VERB
inlawrev-3733	155	5	the	the	DET
inlawrev-3733	155	6	prohibition	prohibition	NOUN
inlawrev-3733	155	7	against	against	ADP
inlawrev-3733	155	8	beer	beer	NOUN
inlawrev-3733	155	9	,	,	PUNCT
inlawrev-3733	155	10	wine	wine	NOUN
inlawrev-3733	155	11	,	,	PUNCT
inlawrev-3733	155	12	and	and	CCONJ
inlawrev-3733	155	13	liquor	liquor	NOUN
inlawrev-3733	155	14	wholesalers	wholesaler	NOUN
inlawrev-3733	155	15	receiving	receive	VERB
inlawrev-3733	155	16	property	property	NOUN
inlawrev-3733	155	17	tax	tax	NOUN
inlawrev-3733	155	18	abatements	abatement	NOUN
inlawrev-3733	155	19	for	for	ADP
inlawrev-3733	155	20	the	the	DET
inlawrev-3733	155	21	redevelopment	redevelopment	NOUN
inlawrev-3733	155	22	or	or	CCONJ
inlawrev-3733	155	23	rehabilitation	rehabilitation	NOUN
inlawrev-3733	155	24	of	of	ADP
inlawrev-3733	155	25	real	real	ADJ
inlawrev-3733	155	26	property	property	NOUN
inlawrev-3733	155	27	in	in	ADP
inlawrev-3733	155	28	areas	area	NOUN
inlawrev-3733	155	29	designated	designate	VERB
inlawrev-3733	155	30	as	as	ADP
inlawrev-3733	155	31	economic	economic	ADJ
inlawrev-3733	155	32	revitalization	revitalization	NOUN
inlawrev-3733	155	33	areas	area	NOUN
inlawrev-3733	155	34	.	.	PUNCT
inlawrev-3733	156	1	^^	^^	PUNCT
inlawrev-3733	156	2	the	the	DET
inlawrev-3733	156	3	general	general	ADJ
inlawrev-3733	156	4	assembly	assembly	NOUN
inlawrev-3733	156	5	added	add	VERB
inlawrev-3733	156	6	sanitary	sanitary	NOUN
inlawrev-3733	156	7	sewers	sewer	NOUN
inlawrev-3733	156	8	as	as	ADP
inlawrev-3733	156	9	an	an	DET
inlawrev-3733	156	10	improvement	improvement	NOUN
inlawrev-3733	156	11	that	that	PRON
inlawrev-3733	156	12	may	may	AUX
inlawrev-3733	156	13	be	be	AUX
inlawrev-3733	156	14	financed	finance	VERB
inlawrev-3733	156	15	by	by	ADP
inlawrev-3733	156	16	a	a	DET
inlawrev-3733	156	17	municipality	municipality	NOUN
inlawrev-3733	156	18	by	by	ADP
inlawrev-3733	156	19	use	use	NOUN
inlawrev-3733	156	20	of	of	ADP
inlawrev-3733	156	21	the	the	DET
inlawrev-3733	156	22	barrett	barrett	PROPN
inlawrev-3733	156	23	law.^^	law.^^	PROPN
inlawrev-3733	156	24	for	for	ADP
inlawrev-3733	156	25	purposes	purpose	NOUN
inlawrev-3733	156	26	of	of	ADP
inlawrev-3733	156	27	the	the	DET
inlawrev-3733	156	28	barrett	barrett	PROPN
inlawrev-3733	156	29	law	law	PROPN
inlawrev-3733	156	30	applicable	applicable	ADJ
inlawrev-3733	156	31	to	to	ADP
inlawrev-3733	156	32	municipalities	municipality	NOUN
inlawrev-3733	156	33	,	,	PUNCT
inlawrev-3733	156	34	the	the	DET
inlawrev-3733	156	35	general	general	ADJ
inlawrev-3733	156	36	assembly	assembly	NOUN
inlawrev-3733	156	37	,	,	PUNCT
inlawrev-3733	156	38	through	through	ADP
inlawrev-3733	156	39	this	this	DET
inlawrev-3733	156	40	legislation	legislation	NOUN
inlawrev-3733	156	41	,	,	PUNCT
inlawrev-3733	156	42	allowed	allow	VERB
inlawrev-3733	156	43	a	a	DET
inlawrev-3733	156	44	municipal	municipal	ADJ
inlawrev-3733	156	45	fiscal	fiscal	ADJ
inlawrev-3733	156	46	officer	officer	NOUN
inlawrev-3733	156	47	and	and	CCONJ
inlawrev-3733	156	48	municipal	municipal	ADJ
inlawrev-3733	156	49	works	work	NOUN
inlawrev-3733	156	50	board	board	NOUN
inlawrev-3733	156	51	to	to	PART
inlawrev-3733	156	52	establish	establish	VERB
inlawrev-3733	156	53	procedures	procedure	NOUN
inlawrev-3733	156	54	allowing	allow	VERB
inlawrev-3733	156	55	the	the	DET
inlawrev-3733	156	56	municipality	municipality	NOUN
inlawrev-3733	156	57	to	to	PART
inlawrev-3733	156	58	defer	defer	VERB
inlawrev-3733	156	59	collection	collection	NOUN
inlawrev-3733	156	60	of	of	ADP
inlawrev-3733	156	61	a	a	DET
inlawrev-3733	156	62	special	special	ADJ
inlawrev-3733	156	63	assessment	assessment	NOUN
inlawrev-3733	156	64	that	that	PRON
inlawrev-3733	156	65	is	be	AUX
inlawrev-3733	156	66	in	in	ADP
inlawrev-3733	156	67	default	default	NOUN
inlawrev-3733	156	68	by	by	ADP
inlawrev-3733	156	69	preserving	preserve	VERB
inlawrev-3733	156	70	the	the	DET
inlawrev-3733	156	71	assessment	assessment	NOUN
inlawrev-3733	156	72	as	as	ADP
inlawrev-3733	156	73	a	a	DET
inlawrev-3733	156	74	lien	lien	NOUN
inlawrev-3733	156	75	upon	upon	SCONJ
inlawrev-3733	156	76	the	the	DET
inlawrev-3733	156	77	property	property	NOUN
inlawrev-3733	156	78	subject	subject	NOUN
inlawrev-3733	156	79	to	to	ADP
inlawrev-3733	156	80	the	the	PRON
inlawrev-3733	156	81	assessment.^^	assessment.^^	NOUN
inlawrev-3733	156	82	this	this	DET
inlawrev-3733	156	83	same	same	ADJ
inlawrev-3733	156	84	legislation	legislation	NOUN
inlawrev-3733	156	85	also	also	ADV
inlawrev-3733	156	86	required	require	VERB
inlawrev-3733	156	87	the	the	DET
inlawrev-3733	156	88	collection	collection	NOUN
inlawrev-3733	156	89	of	of	ADP
inlawrev-3733	156	90	the	the	DET
inlawrev-3733	156	91	preserved	preserve	VERB
inlawrev-3733	156	92	lien	lien	NOUN
inlawrev-3733	156	93	:	:	PUNCT
inlawrev-3733	156	94	(	(	PUNCT
inlawrev-3733	156	95	1	1	X
inlawrev-3733	156	96	)	)	PUNCT
inlawrev-3733	156	97	when	when	SCONJ
inlawrev-3733	156	98	ownership	ownership	NOUN
inlawrev-3733	156	99	of	of	ADP
inlawrev-3733	156	100	the	the	DET
inlawrev-3733	156	101	property	property	NOUN
inlawrev-3733	156	102	is	be	AUX
inlawrev-3733	156	103	transferred	transfer	VERB
inlawrev-3733	156	104	;	;	PUNCT
inlawrev-3733	156	105	and	and	CCONJ
inlawrev-3733	156	106	,	,	PUNCT
inlawrev-3733	156	107	(	(	PUNCT
inlawrev-3733	156	108	2	2	X
inlawrev-3733	156	109	)	)	PUNCT
inlawrev-3733	156	110	before	before	ADP
inlawrev-3733	156	111	the	the	DET
inlawrev-3733	156	112	final	final	ADJ
inlawrev-3733	156	113	bond	bond	NOUN
inlawrev-3733	156	114	maturity	maturity	NOUN
inlawrev-3733	156	115	date.^^	date.^^	NOUN
inlawrev-3733	156	116	the	the	DET
inlawrev-3733	156	117	general	general	ADJ
inlawrev-3733	156	118	assembly	assembly	NOUN
inlawrev-3733	156	119	also	also	ADV
inlawrev-3733	156	120	provided	provide	VERB
inlawrev-3733	156	121	that	that	SCONJ
inlawrev-3733	156	122	deferred	defer	VERB
inlawrev-3733	156	123	assessments	assessment	NOUN
inlawrev-3733	156	124	are	be	AUX
inlawrev-3733	156	125	treated	treat	VERB
inlawrev-3733	156	126	similarly	similarly	ADV
inlawrev-3733	156	127	to	to	ADP
inlawrev-3733	156	128	delinquent	delinquent	ADJ
inlawrev-3733	156	129	property	property	NOUN
inlawrev-3733	156	130	taxes.^^	taxes.^^	NUM
inlawrev-3733	156	131	prior	prior	ADV
inlawrev-3733	156	132	to	to	ADP
inlawrev-3733	156	133	this	this	DET
inlawrev-3733	156	134	change	change	NOUN
inlawrev-3733	156	135	,	,	PUNCT
inlawrev-3733	156	136	an	an	DET
inlawrev-3733	156	137	assessment	assessment	NOUN
inlawrev-3733	156	138	in	in	ADP
inlawrev-3733	156	139	default	default	NOUN
inlawrev-3733	156	140	must	must	AUX
inlawrev-3733	156	141	have	have	AUX
inlawrev-3733	156	142	been	be	AUX
inlawrev-3733	156	143	collected	collect	VERB
inlawrev-3733	156	144	through	through	ADP
inlawrev-3733	156	145	:	:	PUNCT
inlawrev-3733	156	146	(	(	PUNCT
inlawrev-3733	156	147	1	1	X
inlawrev-3733	156	148	)	)	PUNCT
inlawrev-3733	156	149	payment	payment	NOUN
inlawrev-3733	156	150	in	in	ADP
inlawrev-3733	156	151	full	full	ADJ
inlawrev-3733	156	152	;	;	PUNCT
inlawrev-3733	156	153	(	(	PUNCT
inlawrev-3733	156	154	2	2	X
inlawrev-3733	156	155	)	)	PUNCT
inlawrev-3733	156	156	foreclosure	foreclosure	NOUN
inlawrev-3733	156	157	on	on	ADP
inlawrev-3733	156	158	the	the	DET
inlawrev-3733	156	159	property	property	NOUN
inlawrev-3733	156	160	;	;	PUNCT
inlawrev-3733	156	161	or	or	CCONJ
inlawrev-3733	156	162	,	,	PUNCT
inlawrev-3733	156	163	(	(	PUNCT
inlawrev-3733	156	164	3	3	X
inlawrev-3733	156	165	)	)	PUNCT
inlawrev-3733	156	166	a	a	DET
inlawrev-3733	156	167	conveyance	conveyance	NOUN
inlawrev-3733	156	168	in	in	ADP
inlawrev-3733	156	169	satisfaction	satisfaction	NOUN
inlawrev-3733	156	170	of	of	ADP
inlawrev-3733	156	171	the	the	DET
inlawrev-3733	156	172	assessment	assessment	NOUN
inlawrev-3733	156	173	.	.	PUNCT
inlawrev-3733	157	1	the	the	DET
inlawrev-3733	157	2	general	general	ADJ
inlawrev-3733	157	3	assembly	assembly	NOUN
inlawrev-3733	157	4	passed	pass	VERB
inlawrev-3733	157	5	legislation	legislation	NOUN
inlawrev-3733	157	6	that	that	PRON
inlawrev-3733	157	7	approved	approve	VERB
inlawrev-3733	157	8	the	the	DET
inlawrev-3733	157	9	form	form	NOUN
inlawrev-3733	157	10	of	of	ADP
inlawrev-3733	157	11	the	the	DET
inlawrev-3733	157	12	question	question	NOUN
inlawrev-3733	157	13	to	to	PART
inlawrev-3733	157	14	appear	appear	VERB
inlawrev-3733	157	15	on	on	ADP
inlawrev-3733	157	16	the	the	DET
inlawrev-3733	157	17	ballot	ballot	NOUN
inlawrev-3733	157	18	for	for	SCONJ
inlawrev-3733	157	19	the	the	DET
inlawrev-3733	157	20	voters	voter	NOUN
inlawrev-3733	157	21	to	to	PART
inlawrev-3733	157	22	ratify	ratify	VERB
inlawrev-3733	157	23	a	a	DET
inlawrev-3733	157	24	constitutional	constitutional	ADJ
inlawrev-3733	157	25	amendment	amendment	NOUN
inlawrev-3733	157	26	concerning	concern	VERB
inlawrev-3733	157	27	property	property	NOUN
inlawrev-3733	157	28	taxes	taxis	NOUN
inlawrev-3733	157	29	.	.	PUNCT
inlawrev-3733	158	1	the	the	DET
inlawrev-3733	158	2	form	form	NOUN
inlawrev-3733	158	3	ofthe	ofthe	NOUN
inlawrev-3733	158	4	question	question	NOUN
inlawrev-3733	158	5	was	be	AUX
inlawrev-3733	158	6	as	as	SCONJ
inlawrev-3733	158	7	follows	follow	VERB
inlawrev-3733	158	8	:	:	PUNCT
inlawrev-3733	158	9	52	52	NUM
inlawrev-3733	158	10	.	.	PUNCT
inlawrev-3733	158	11	act	act	NOUN
inlawrev-3733	158	12	of	of	ADP
inlawrev-3733	158	13	dec	dec	PROPN
inlawrev-3733	158	14	.	.	PROPN
inlawrev-3733	158	15	12	12	NUM
inlawrev-3733	158	16	,	,	PUNCT
inlawrev-3733	158	17	2003	2003	NUM
inlawrev-3733	158	18	,	,	PUNCT
inlawrev-3733	158	19	§	§	PROPN
inlawrev-3733	158	20	82	82	NUM
inlawrev-3733	158	21	,	,	PUNCT
inlawrev-3733	158	22	2004	2004	NUM
inlawrev-3733	158	23	ind	ind	NOUN
inlawrev-3733	158	24	.	.	PUNCT
inlawrev-3733	159	1	acts	act	VERB
inlawrev-3733	159	2	1	1	NUM
inlawrev-3733	159	3	.	.	PUNCT
inlawrev-3733	160	1	the	the	DET
inlawrev-3733	160	2	commission	commission	NOUN
inlawrev-3733	160	3	on	on	ADP
inlawrev-3733	160	4	state	state	NOUN
inlawrev-3733	160	5	tax	tax	NOUN
inlawrev-3733	160	6	and	and	CCONJ
inlawrev-3733	160	7	financing	financing	NOUN
inlawrev-3733	160	8	policy	policy	NOUN
inlawrev-3733	160	9	's	's	PART
inlawrev-3733	160	10	final	final	ADJ
inlawrev-3733	160	11	report	report	NOUN
inlawrev-3733	160	12	is	be	AUX
inlawrev-3733	160	13	available	available	ADJ
inlawrev-3733	160	14	at	at	ADP
inlawrev-3733	160	15	http://www.in.gov/legislative/interim/committee/	http://www.in.gov/legislative/interim/committee/	PROPN
inlawrev-3733	160	16	stfp.html	stfp.html	NOUN
inlawrev-3733	160	17	.	.	PUNCT
inlawrev-3733	161	1	53	53	NUM
inlawrev-3733	161	2	.	.	PUNCT
inlawrev-3733	162	1	ind	ind	PROPN
inlawrev-3733	162	2	.	.	PUNCT
inlawrev-3733	163	1	code	code	PROPN
inlawrev-3733	163	2	§	§	PROPN
inlawrev-3733	163	3	6	6	NUM
inlawrev-3733	163	4	-	-	SYM
inlawrev-3733	163	5	1.1	1.1	NUM
inlawrev-3733	163	6	-	-	PUNCT
inlawrev-3733	163	7	4	4	NUM
inlawrev-3733	163	8	-	-	NUM
inlawrev-3733	163	9	35	35	NUM
inlawrev-3733	163	10	,	,	PUNCT
inlawrev-3733	163	11	-36	-36	PROPN
inlawrev-3733	163	12	.	.	PUNCT
inlawrev-3733	164	1	54	54	NUM
inlawrev-3733	164	2	.	.	PUNCT
inlawrev-3733	165	1	i	i	PRON
inlawrev-3733	165	2	d.	d.	PROPN
inlawrev-3733	165	3	§	§	PROPN
inlawrev-3733	165	4	6	6	NUM
inlawrev-3733	165	5	-	-	SYM
inlawrev-3733	165	6	1.1	1.1	NUM
inlawrev-3733	165	7	-	-	PUNCT
inlawrev-3733	165	8	4	4	NUM
inlawrev-3733	165	9	-	-	NUM
inlawrev-3733	165	10	39	39	NUM
inlawrev-3733	165	11	.	.	PUNCT
inlawrev-3733	166	1	55	55	NUM
inlawrev-3733	166	2	.	.	PUNCT
inlawrev-3733	167	1	i	i	PRON
inlawrev-3733	167	2	d.	d.	PROPN
inlawrev-3733	167	3	56	56	NUM
inlawrev-3733	167	4	.	.	PUNCT
inlawrev-3733	168	1	i	i	PROPN
inlawrev-3733	168	2	d	d	PROPN
inlawrev-3733	168	3	§	§	PROPN
inlawrev-3733	168	4	6	6	NUM
inlawrev-3733	168	5	-	-	PUNCT
inlawrev-3733	168	6	l.l-12.1	l.l-12.1	NOUN
inlawrev-3733	168	7	-	-	PUNCT
inlawrev-3733	168	8	3(e)(12)(c	3(e)(12)(c	NUM
inlawrev-3733	168	9	)	)	PUNCT
inlawrev-3733	168	10	.	.	PUNCT
inlawrev-3733	169	1	57	57	NUM
inlawrev-3733	169	2	.	.	PUNCT
inlawrev-3733	170	1	i	i	PRON
inlawrev-3733	170	2	d	d	PROPN
inlawrev-3733	170	3	§	§	PROPN
inlawrev-3733	170	4	36	36	NUM
inlawrev-3733	170	5	-	-	SYM
inlawrev-3733	170	6	9	9	NUM
inlawrev-3733	170	7	-	-	PUNCT
inlawrev-3733	170	8	37	37	NUM
inlawrev-3733	170	9	-	-	SYM
inlawrev-3733	170	10	11	11	NUM
inlawrev-3733	170	11	.	.	PUNCT
inlawrev-3733	171	1	58	58	NUM
inlawrev-3733	171	2	.	.	PUNCT
inlawrev-3733	172	1	i	i	PRON
inlawrev-3733	172	2	d	d	PROPN
inlawrev-3733	172	3	§	§	PROPN
inlawrev-3733	172	4	36	36	NUM
inlawrev-3733	172	5	-	-	SYM
inlawrev-3733	172	6	9	9	NUM
inlawrev-3733	172	7	-	-	PUNCT
inlawrev-3733	172	8	37	37	NUM
inlawrev-3733	172	9	-	-	SYM
inlawrev-3733	172	10	19	19	NUM
inlawrev-3733	172	11	to	to	ADP
inlawrev-3733	172	12	-22.5	-22.5	NUM
inlawrev-3733	172	13	.	.	PUNCT
inlawrev-3733	173	1	59	59	NUM
inlawrev-3733	173	2	.	.	PUNCT
inlawrev-3733	174	1	i	i	PRON
inlawrev-3733	174	2	d	d	PROPN
inlawrev-3733	174	3	§	§	PROPN
inlawrev-3733	174	4	36	36	NUM
inlawrev-3733	174	5	-	-	SYM
inlawrev-3733	174	6	9	9	NUM
inlawrev-3733	174	7	-	-	PUNCT
inlawrev-3733	174	8	37	37	NUM
inlawrev-3733	174	9	-	-	SYM
inlawrev-3733	174	10	22.5	22.5	NUM
inlawrev-3733	174	11	.	.	PUNCT
inlawrev-3733	175	1	60	60	NUM
inlawrev-3733	175	2	.	.	PUNCT
inlawrev-3733	176	1	i	i	PRON
inlawrev-3733	176	2	d	d	PROPN
inlawrev-3733	176	3	§	§	PROPN
inlawrev-3733	176	4	36	36	NUM
inlawrev-3733	176	5	-	-	SYM
inlawrev-3733	176	6	7	7	NUM
inlawrev-3733	176	7	-	-	PUNCT
inlawrev-3733	176	8	19	19	NUM
inlawrev-3733	176	9	-	-	SYM
inlawrev-3733	176	10	25	25	NUM
inlawrev-3733	176	11	.	.	PUNCT
inlawrev-3733	176	12	2005	2005	NUM
inlawrev-3733	176	13	]	]	PUNCT
inlawrev-3733	176	14	tax	tax	NOUN
inlawrev-3733	176	15	law	law	NOUN
inlawrev-3733	176	16	1349	1349	NUM
inlawrev-3733	176	17	public	public	ADJ
inlawrev-3733	176	18	question	question	NOUN
inlawrev-3733	176	19	#	#	SYM
inlawrev-3733	176	20	1	1	NUM
inlawrev-3733	176	21	shall	shall	AUX
inlawrev-3733	176	22	article	article	NOUN
inlawrev-3733	176	23	10	10	NUM
inlawrev-3733	176	24	,	,	PUNCT
inlawrev-3733	176	25	section	section	NOUN
inlawrev-3733	176	26	1	1	NUM
inlawrev-3733	176	27	of	of	ADP
inlawrev-3733	176	28	the	the	DET
inlawrev-3733	176	29	constitution	constitution	NOUN
inlawrev-3733	176	30	ofthe	ofthe	NOUN
inlawrev-3733	176	31	state	state	PROPN
inlawrev-3733	176	32	ofindiana	ofindiana	NOUN
inlawrev-3733	176	33	be	be	AUX
inlawrev-3733	176	34	amended	amend	VERB
inlawrev-3733	176	35	to	to	PART
inlawrev-3733	176	36	allow	allow	VERB
inlawrev-3733	176	37	the	the	DET
inlawrev-3733	176	38	general	general	ADJ
inlawrev-3733	176	39	assembly	assembly	NOUN
inlawrev-3733	176	40	to	to	PART
inlawrev-3733	176	41	make	make	VERB
inlawrev-3733	176	42	certain	certain	ADJ
inlawrev-3733	176	43	property	property	NOUN
inlawrev-3733	176	44	exempt	exempt	ADJ
inlawrev-3733	176	45	from	from	ADP
inlawrev-3733	176	46	property	property	NOUN
inlawrev-3733	176	47	taxes	taxis	NOUN
inlawrev-3733	176	48	,	,	PUNCT
inlawrev-3733	176	49	including	include	VERB
inlawrev-3733	176	50	(	(	PUNCT
inlawrev-3733	176	51	1	1	X
inlawrev-3733	176	52	)	)	PUNCT
inlawrev-3733	176	53	a	a	DET
inlawrev-3733	176	54	homeowner	homeowner	NOUN
inlawrev-3733	176	55	's	's	PART
inlawrev-3733	176	56	primary	primary	ADJ
inlawrev-3733	176	57	residence	residence	NOUN
inlawrev-3733	176	58	;	;	PUNCT
inlawrev-3733	176	59	(	(	PUNCT
inlawrev-3733	176	60	2	2	X
inlawrev-3733	176	61	)	)	PUNCT
inlawrev-3733	176	62	personal	personal	ADJ
inlawrev-3733	176	63	property	property	NOUN
inlawrev-3733	176	64	used	use	VERB
inlawrev-3733	176	65	to	to	PART
inlawrev-3733	176	66	produce	produce	VERB
inlawrev-3733	176	67	income	income	NOUN
inlawrev-3733	176	68	;	;	PUNCT
inlawrev-3733	176	69	and	and	CCONJ
inlawrev-3733	176	70	(	(	PUNCT
inlawrev-3733	176	71	3	3	X
inlawrev-3733	176	72	)	)	PUNCT
inlawrev-3733	176	73	inventory?^	inventory?^	NOUN
inlawrev-3733	176	74	^	^	PUNCT
inlawrev-3733	176	75	this	this	DET
inlawrev-3733	176	76	constitutional	constitutional	ADJ
inlawrev-3733	176	77	amendment	amendment	NOUN
inlawrev-3733	176	78	was	be	AUX
inlawrev-3733	176	79	ratified	ratify	VERB
inlawrev-3733	176	80	by	by	ADP
inlawrev-3733	176	81	the	the	DET
inlawrev-3733	176	82	voters	voter	NOUN
inlawrev-3733	176	83	on	on	ADP
inlawrev-3733	176	84	november	november	PROPN
inlawrev-3733	176	85	2	2	NUM
inlawrev-3733	176	86	,	,	PUNCT
inlawrev-3733	176	87	2004	2004	NUM
inlawrev-3733	176	88	,	,	PUNCT
inlawrev-3733	176	89	which	which	PRON
inlawrev-3733	176	90	completed	complete	VERB
inlawrev-3733	176	91	the	the	DET
inlawrev-3733	176	92	constitutional	constitutional	ADJ
inlawrev-3733	176	93	amendment	amendment	NOUN
inlawrev-3733	176	94	process.^^	process.^^	PUNCT
inlawrev-3733	177	1	the	the	DET
inlawrev-3733	177	2	impact	impact	NOUN
inlawrev-3733	177	3	of	of	ADP
inlawrev-3733	177	4	this	this	DET
inlawrev-3733	177	5	amendment	amendment	NOUN
inlawrev-3733	177	6	will	will	AUX
inlawrev-3733	177	7	ultimately	ultimately	ADV
inlawrev-3733	177	8	depend	depend	VERB
inlawrev-3733	177	9	upon	upon	SCONJ
inlawrev-3733	177	10	future	future	ADJ
inlawrev-3733	177	11	action	action	NOUN
inlawrev-3733	177	12	ofthe	ofthe	PRON
inlawrev-3733	177	13	general	general	ADJ
inlawrev-3733	177	14	assembly	assembly	NOUN
inlawrev-3733	177	15	.	.	PUNCT
inlawrev-3733	178	1	the	the	DET
inlawrev-3733	178	2	general	general	ADJ
inlawrev-3733	178	3	assembly	assembly	NOUN
inlawrev-3733	178	4	also	also	ADV
inlawrev-3733	178	5	passed	pass	VERB
inlawrev-3733	178	6	legislation	legislation	NOUN
inlawrev-3733	178	7	requiring	require	VERB
inlawrev-3733	178	8	a	a	DET
inlawrev-3733	178	9	closing	close	VERB
inlawrev-3733	178	10	agent	agent	NOUN
inlawrev-3733	178	11	,	,	PUNCT
inlawrev-3733	178	12	in	in	ADP
inlawrev-3733	178	13	a	a	DET
inlawrev-3733	178	14	residential	residential	ADJ
inlawrev-3733	178	15	real	real	ADJ
inlawrev-3733	178	16	property	property	NOUN
inlawrev-3733	178	17	financing	financing	NOUN
inlawrev-3733	178	18	or	or	CCONJ
inlawrev-3733	178	19	refinancing	refinancing	NOUN
inlawrev-3733	178	20	,	,	PUNCT
inlawrev-3733	178	21	to	to	PART
inlawrev-3733	178	22	provide	provide	VERB
inlawrev-3733	178	23	to	to	ADP
inlawrev-3733	178	24	each	each	DET
inlawrev-3733	178	25	customer	customer	NOUN
inlawrev-3733	178	26	information	information	NOUN
inlawrev-3733	178	27	on	on	ADP
inlawrev-3733	178	28	property	property	NOUN
inlawrev-3733	178	29	tax	tax	NOUN
inlawrev-3733	178	30	deductions	deduction	NOUN
inlawrev-3733	178	31	and	and	CCONJ
inlawrev-3733	178	32	the	the	DET
inlawrev-3733	178	33	homestead	homestead	NOUN
inlawrev-3733	178	34	credit	credit	NOUN
inlawrev-3733	178	35	on	on	ADP
inlawrev-3733	178	36	a	a	DET
inlawrev-3733	178	37	form	form	NOUN
inlawrev-3733	178	38	prescribed	prescribe	VERB
inlawrev-3733	178	39	by	by	ADP
inlawrev-3733	178	40	the	the	DET
inlawrev-3733	178	41	department	department	PROPN
inlawrev-3733	178	42	of	of	ADP
inlawrev-3733	178	43	local	local	ADJ
inlawrev-3733	178	44	government	government	NOUN
inlawrev-3733	178	45	finance.^^	finance.^^	ADJ
inlawrev-3733	178	46	the	the	DET
inlawrev-3733	178	47	legislation	legislation	NOUN
inlawrev-3733	178	48	imposes	impose	VERB
inlawrev-3733	178	49	a	a	DET
inlawrev-3733	178	50	$	$	SYM
inlawrev-3733	178	51	25	25	NUM
inlawrev-3733	178	52	penalty	penalty	NOUN
inlawrev-3733	178	53	on	on	ADP
inlawrev-3733	178	54	a	a	DET
inlawrev-3733	178	55	closing	close	VERB
inlawrev-3733	178	56	agent	agent	NOUN
inlawrev-3733	178	57	who	who	PRON
inlawrev-3733	178	58	does	do	AUX
inlawrev-3733	178	59	not	not	PART
inlawrev-3733	178	60	comply	comply	VERB
inlawrev-3733	178	61	with	with	ADP
inlawrev-3733	178	62	this	this	PRON
inlawrev-3733	178	63	provision.^"^	provision.^"^	ADP
inlawrev-3733	179	1	the	the	DET
inlawrev-3733	179	2	legislation	legislation	NOUN
inlawrev-3733	179	3	also	also	ADV
inlawrev-3733	179	4	provides	provide	VERB
inlawrev-3733	179	5	that	that	SCONJ
inlawrev-3733	179	6	a	a	DET
inlawrev-3733	179	7	closing	close	VERB
inlawrev-3733	179	8	agent	agent	NOUN
inlawrev-3733	179	9	is	be	AUX
inlawrev-3733	179	10	not	not	PART
inlawrev-3733	179	11	liable	liable	ADJ
inlawrev-3733	179	12	for	for	ADP
inlawrev-3733	179	13	any	any	DET
inlawrev-3733	179	14	other	other	ADJ
inlawrev-3733	179	15	damages	damage	NOUN
inlawrev-3733	179	16	which	which	PRON
inlawrev-3733	179	17	may	may	AUX
inlawrev-3733	179	18	be	be	AUX
inlawrev-3733	179	19	claimed	claim	VERB
inlawrev-3733	179	20	by	by	ADP
inlawrev-3733	179	21	a	a	DET
inlawrev-3733	179	22	customer	customer	NOUN
inlawrev-3733	179	23	because	because	SCONJ
inlawrev-3733	179	24	of	of	ADP
inlawrev-3733	179	25	the	the	DET
inlawrev-3733	179	26	closing	close	VERB
inlawrev-3733	179	27	agent	agent	NOUN
inlawrev-3733	179	28	's	's	PART
inlawrev-3733	179	29	failure	failure	NOUN
inlawrev-3733	179	30	to	to	PART
inlawrev-3733	179	31	provide	provide	VERB
inlawrev-3733	179	32	the	the	DET
inlawrev-3733	179	33	appropriate	appropriate	ADJ
inlawrev-3733	179	34	document	document	NOUN
inlawrev-3733	179	35	to	to	ADP
inlawrev-3733	179	36	the	the	DET
inlawrev-3733	179	37	customer.^^	customer.^^	NOUN
inlawrev-3733	179	38	in	in	ADP
inlawrev-3733	179	39	addition	addition	NOUN
inlawrev-3733	179	40	,	,	PUNCT
inlawrev-3733	179	41	the	the	DET
inlawrev-3733	179	42	general	general	ADJ
inlawrev-3733	179	43	assembly	assembly	NOUN
inlawrev-3733	179	44	passed	pass	VERB
inlawrev-3733	179	45	a	a	DET
inlawrev-3733	179	46	bill	bill	NOUN
inlawrev-3733	179	47	requiring	require	VERB
inlawrev-3733	179	48	the	the	DET
inlawrev-3733	179	49	department	department	NOUN
inlawrev-3733	179	50	of	of	ADP
inlawrev-3733	179	51	local	local	ADJ
inlawrev-3733	179	52	government	government	NOUN
inlawrev-3733	179	53	financing	financing	NOUN
inlawrev-3733	179	54	to	to	PART
inlawrev-3733	179	55	set	set	VERB
inlawrev-3733	179	56	up	up	ADP
inlawrev-3733	179	57	a	a	DET
inlawrev-3733	179	58	pilot	pilot	NOUN
inlawrev-3733	179	59	program	program	NOUN
inlawrev-3733	179	60	for	for	ADP
inlawrev-3733	179	61	2005	2005	NUM
inlawrev-3733	179	62	,	,	PUNCT
inlawrev-3733	179	63	2006	2006	NUM
inlawrev-3733	179	64	,	,	PUNCT
inlawrev-3733	179	65	and	and	CCONJ
inlawrev-3733	179	66	2007	2007	NUM
inlawrev-3733	179	67	,	,	PUNCT
inlawrev-3733	179	68	which	which	DET
inlawrev-3733	179	69	program	program	NOUN
inlawrev-3733	179	70	designates	designate	VERB
inlawrev-3733	179	71	five	five	NUM
inlawrev-3733	179	72	counties^^	counties^^	NUM
inlawrev-3733	179	73	which	which	PRON
inlawrev-3733	179	74	are	be	AUX
inlawrev-3733	179	75	to	to	PART
inlawrev-3733	179	76	include	include	VERB
inlawrev-3733	179	77	,	,	PUNCT
inlawrev-3733	179	78	with	with	ADP
inlawrev-3733	179	79	the	the	DET
inlawrev-3733	179	80	county	county	NOUN
inlawrev-3733	179	81	's	's	PART
inlawrev-3733	179	82	property	property	NOUN
inlawrev-3733	179	83	tax	tax	NOUN
inlawrev-3733	179	84	statement	statement	NOUN
inlawrev-3733	179	85	,	,	PUNCT
inlawrev-3733	179	86	the	the	DET
inlawrev-3733	179	87	following	follow	VERB
inlawrev-3733	179	88	information	information	NOUN
inlawrev-3733	179	89	:	:	PUNCT
inlawrev-3733	179	90	(	(	PUNCT
inlawrev-3733	179	91	1	1	X
inlawrev-3733	179	92	)	)	PUNCT
inlawrev-3733	179	93	a	a	DET
inlawrev-3733	179	94	breakdown	breakdown	NOUN
inlawrev-3733	179	95	showing	show	VERB
inlawrev-3733	179	96	the	the	DET
inlawrev-3733	179	97	total	total	ADJ
inlawrev-3733	179	98	property	property	NOUN
inlawrev-3733	179	99	tax	tax	NOUN
inlawrev-3733	179	100	and	and	CCONJ
inlawrev-3733	179	101	special	special	ADJ
inlawrev-3733	179	102	assessment	assessment	NOUN
inlawrev-3733	179	103	liability	liability	NOUN
inlawrev-3733	179	104	and	and	CCONJ
inlawrev-3733	179	105	the	the	DET
inlawrev-3733	179	106	amount	amount	NOUN
inlawrev-3733	179	107	ofthe	ofthe	ADJ
inlawrev-3733	179	108	taxpayer	taxpayer	NOUN
inlawrev-3733	179	109	's	's	PART
inlawrev-3733	179	110	liability	liability	NOUN
inlawrev-3733	179	111	that	that	PRON
inlawrev-3733	179	112	will	will	AUX
inlawrev-3733	179	113	be	be	AUX
inlawrev-3733	179	114	distributed	distribute	VERB
inlawrev-3733	179	115	to	to	ADP
inlawrev-3733	179	116	each	each	DET
inlawrev-3733	179	117	taxing	tax	VERB
inlawrev-3733	179	118	unit	unit	NOUN
inlawrev-3733	179	119	in	in	ADP
inlawrev-3733	179	120	the	the	DET
inlawrev-3733	179	121	county	county	NOUN
inlawrev-3733	179	122	.	.	PUNCT
inlawrev-3733	180	1	(	(	PUNCT
inlawrev-3733	180	2	2	2	X
inlawrev-3733	180	3	)	)	PUNCT
inlawrev-3733	180	4	a	a	DET
inlawrev-3733	180	5	comparison	comparison	NOUN
inlawrev-3733	180	6	showing	show	VERB
inlawrev-3733	180	7	any	any	DET
inlawrev-3733	180	8	change	change	NOUN
inlawrev-3733	180	9	in	in	ADP
inlawrev-3733	180	10	the	the	DET
inlawrev-3733	180	11	assessed	assessed	ADJ
inlawrev-3733	180	12	valuation	valuation	NOUN
inlawrev-3733	180	13	for	for	ADP
inlawrev-3733	180	14	the	the	DET
inlawrev-3733	180	15	property	property	NOUN
inlawrev-3733	180	16	as	as	SCONJ
inlawrev-3733	180	17	compared	compare	VERB
inlawrev-3733	180	18	to	to	ADP
inlawrev-3733	180	19	the	the	DET
inlawrev-3733	180	20	previous	previous	ADJ
inlawrev-3733	180	21	year	year	NOUN
inlawrev-3733	180	22	.	.	PUNCT
inlawrev-3733	181	1	(	(	PUNCT
inlawrev-3733	181	2	3	3	X
inlawrev-3733	181	3	)	)	PUNCT
inlawrev-3733	181	4	a	a	DET
inlawrev-3733	181	5	comparison	comparison	NOUN
inlawrev-3733	181	6	showing	show	VERB
inlawrev-3733	181	7	any	any	DET
inlawrev-3733	181	8	change	change	NOUN
inlawrev-3733	181	9	in	in	ADP
inlawrev-3733	181	10	the	the	DET
inlawrev-3733	181	11	property	property	NOUN
inlawrev-3733	181	12	tax	tax	NOUN
inlawrev-3733	181	13	and	and	CCONJ
inlawrev-3733	181	14	special	special	ADJ
inlawrev-3733	181	15	assessment	assessment	NOUN
inlawrev-3733	181	16	liability	liability	NOUN
inlawrev-3733	181	17	for	for	ADP
inlawrev-3733	181	18	the	the	DET
inlawrev-3733	181	19	property	property	NOUN
inlawrev-3733	181	20	as	as	SCONJ
inlawrev-3733	181	21	compared	compare	VERB
inlawrev-3733	181	22	to	to	ADP
inlawrev-3733	181	23	the	the	DET
inlawrev-3733	181	24	previous	previous	ADJ
inlawrev-3733	181	25	year	year	NOUN
inlawrev-3733	181	26	.	.	PUNCT
inlawrev-3733	182	1	the	the	DET
inlawrev-3733	182	2	information	information	NOUN
inlawrev-3733	182	3	required	require	VERB
inlawrev-3733	182	4	under	under	ADP
inlawrev-3733	182	5	this	this	DET
inlawrev-3733	182	6	subdivision	subdivision	NOUN
inlawrev-3733	182	7	must	must	AUX
inlawrev-3733	182	8	identify	identify	VERB
inlawrev-3733	182	9	:	:	PUNCT
inlawrev-3733	182	10	(	(	PUNCT
inlawrev-3733	182	11	a	a	X
inlawrev-3733	182	12	)	)	PUNCT
inlawrev-3733	182	13	the	the	DET
inlawrev-3733	182	14	amount	amount	NOUN
inlawrev-3733	182	15	of	of	ADP
inlawrev-3733	182	16	the	the	DET
inlawrev-3733	182	17	taxpayer	taxpayer	NOUN
inlawrev-3733	182	18	's	's	PART
inlawrev-3733	182	19	liability	liability	NOUN
inlawrev-3733	182	20	distributable	distributable	ADJ
inlawrev-3733	182	21	to	to	ADP
inlawrev-3733	182	22	each	each	DET
inlawrev-3733	182	23	taxing	tax	VERB
inlawrev-3733	182	24	unit	unit	NOUN
inlawrev-3733	182	25	in	in	ADP
inlawrev-3733	182	26	which	which	PRON
inlawrev-3733	182	27	the	the	DET
inlawrev-3733	182	28	property	property	NOUN
inlawrev-3733	182	29	is	be	AUX
inlawrev-3733	182	30	located	locate	VERB
inlawrev-3733	182	31	in	in	ADP
inlawrev-3733	182	32	the	the	DET
inlawrev-3733	182	33	current	current	ADJ
inlawrev-3733	182	34	year	year	NOUN
inlawrev-3733	182	35	and	and	CCONJ
inlawrev-3733	182	36	in	in	ADP
inlawrev-3733	182	37	the	the	DET
inlawrev-3733	182	38	previous	previous	ADJ
inlawrev-3733	182	39	year	year	NOUN
inlawrev-3733	182	40	;	;	PUNCT
inlawrev-3733	182	41	and	and	CCONJ
inlawrev-3733	182	42	(	(	PUNCT
inlawrev-3733	182	43	b	b	X
inlawrev-3733	182	44	)	)	PUNCT
inlawrev-3733	182	45	the	the	DET
inlawrev-3733	182	46	percentage	percentage	NOUN
inlawrev-3733	182	47	change	change	NOUN
inlawrev-3733	182	48	,	,	PUNCT
inlawrev-3733	182	49	if	if	SCONJ
inlawrev-3733	182	50	any	any	PRON
inlawrev-3733	182	51	,	,	PUNCT
inlawrev-3733	182	52	in	in	ADP
inlawrev-3733	182	53	the	the	DET
inlawrev-3733	182	54	amount	amount	NOUN
inlawrev-3733	182	55	of	of	ADP
inlawrev-3733	182	56	the	the	DET
inlawrev-3733	182	57	taxpayer	taxpayer	NOUN
inlawrev-3733	182	58	's	's	PART
inlawrev-3733	182	59	liability	liability	NOUN
inlawrev-3733	182	60	distributable	distributable	ADJ
inlawrev-3733	182	61	to	to	ADP
inlawrev-3733	182	62	each	each	DET
inlawrev-3733	182	63	taxing	tax	VERB
inlawrev-3733	182	64	unit	unit	NOUN
inlawrev-3733	182	65	in	in	ADP
inlawrev-3733	182	66	which	which	PRON
inlawrev-3733	182	67	the	the	DET
inlawrev-3733	182	68	property	property	NOUN
inlawrev-3733	182	69	is	be	AUX
inlawrev-3733	182	70	located	locate	VERB
inlawrev-3733	182	71	from	from	ADP
inlawrev-3733	182	72	the	the	DET
inlawrev-3733	182	73	previous	previous	ADJ
inlawrev-3733	182	74	year	year	NOUN
inlawrev-3733	182	75	to	to	ADP
inlawrev-3733	182	76	the	the	DET
inlawrev-3733	182	77	current	current	ADJ
inlawrev-3733	182	78	year	year	NOUN
inlawrev-3733	182	79	.	.	PUNCT
inlawrev-3733	183	1	(	(	PUNCT
inlawrev-3733	183	2	4	4	X
inlawrev-3733	183	3	)	)	PUNCT
inlawrev-3733	183	4	an	an	DET
inlawrev-3733	183	5	explanation	explanation	NOUN
inlawrev-3733	183	6	of	of	ADP
inlawrev-3733	183	7	the	the	DET
inlawrev-3733	183	8	following	following	NOUN
inlawrev-3733	183	9	:	:	PUNCT
inlawrev-3733	183	10	61	61	NUM
inlawrev-3733	183	11	.	.	X
inlawrev-3733	183	12	act	act	NOUN
inlawrev-3733	183	13	of	of	ADP
inlawrev-3733	183	14	mar	mar	PROPN
inlawrev-3733	183	15	.	.	PROPN
inlawrev-3733	183	16	19	19	NUM
inlawrev-3733	183	17	,	,	PUNCT
inlawrev-3733	183	18	2004	2004	NUM
inlawrev-3733	183	19	,	,	PUNCT
inlawrev-3733	183	20	2004	2004	NUM
inlawrev-3733	183	21	ind	ind	NOUN
inlawrev-3733	183	22	.	.	PUNCT
inlawrev-3733	184	1	acts	act	VERB
inlawrev-3733	184	2	11	11	NUM
inlawrev-3733	184	3	.	.	PUNCT
inlawrev-3733	185	1	62	62	NUM
inlawrev-3733	185	2	.	.	PUNCT
inlawrev-3733	186	1	ind	ind	PROPN
inlawrev-3733	186	2	.	.	PUNCT
inlawrev-3733	187	1	const	const	PROPN
inlawrev-3733	187	2	,	,	PUNCT
inlawrev-3733	187	3	art	art	NOUN
inlawrev-3733	187	4	.	.	PUNCT
inlawrev-3733	188	1	10	10	NUM
inlawrev-3733	188	2	,	,	PUNCT
inlawrev-3733	188	3	§	§	PROPN
inlawrev-3733	188	4	1	1	NUM
inlawrev-3733	188	5	(	(	PUNCT
inlawrev-3733	188	6	see	see	VERB
inlawrev-3733	188	7	the	the	DET
inlawrev-3733	188	8	history	history	NOUN
inlawrev-3733	188	9	line	line	NOUN
inlawrev-3733	188	10	for	for	ADP
inlawrev-3733	188	11	the	the	DET
inlawrev-3733	188	12	ratification	ratification	NOUN
inlawrev-3733	188	13	date	date	NOUN
inlawrev-3733	188	14	)	)	PUNCT
inlawrev-3733	188	15	.	.	PUNCT
inlawrev-3733	189	1	63	63	NUM
inlawrev-3733	189	2	.	.	PUNCT
inlawrev-3733	190	1	ind	ind	PROPN
inlawrev-3733	190	2	.	.	PUNCT
inlawrev-3733	191	1	code	code	PROPN
inlawrev-3733	191	2	§	§	PROPN
inlawrev-3733	191	3	6	6	NUM
inlawrev-3733	191	4	-	-	SYM
inlawrev-3733	191	5	1.1	1.1	NUM
inlawrev-3733	191	6	-	-	SYM
inlawrev-3733	191	7	1	1	NUM
inlawrev-3733	191	8	2	2	NUM
inlawrev-3733	191	9	-	-	SYM
inlawrev-3733	191	10	43	43	NUM
inlawrev-3733	191	11	(	(	PUNCT
inlawrev-3733	191	12	2004	2004	NUM
inlawrev-3733	191	13	)	)	PUNCT
inlawrev-3733	191	14	(	(	PUNCT
inlawrev-3733	191	15	along	along	ADP
inlawrev-3733	191	16	with	with	ADP
inlawrev-3733	191	17	conforming	conform	VERB
inlawrev-3733	191	18	language	language	NOUN
inlawrev-3733	191	19	in	in	ADP
inlawrev-3733	191	20	ind	ind	PROPN
inlawrev-3733	191	21	.	.	PUNCT
inlawrev-3733	192	1	code	code	PROPN
inlawrev-3733	192	2	§	§	PROPN
inlawrev-3733	192	3	§	§	PROPN
inlawrev-3733	192	4	281	281	NUM
inlawrev-3733	192	5	5	5	NUM
inlawrev-3733	192	6	-	-	SYM
inlawrev-3733	192	7	6	6	NUM
inlawrev-3733	192	8	,	,	PUNCT
inlawrev-3733	192	9	28	28	NUM
inlawrev-3733	192	10	-	-	SYM
inlawrev-3733	192	11	5	5	NUM
inlawrev-3733	192	12	-	-	PUNCT
inlawrev-3733	192	13	1	1	NUM
inlawrev-3733	192	14	-	-	SYM
inlawrev-3733	192	15	26	26	NUM
inlawrev-3733	192	16	,	,	PUNCT
inlawrev-3733	192	17	28	28	NUM
inlawrev-3733	192	18	-	-	SYM
inlawrev-3733	192	19	6.1	6.1	NUM
inlawrev-3733	192	20	-	-	PUNCT
inlawrev-3733	192	21	6	6	NUM
inlawrev-3733	192	22	-	-	SYM
inlawrev-3733	192	23	25	25	NUM
inlawrev-3733	192	24	,	,	PUNCT
inlawrev-3733	192	25	28	28	NUM
inlawrev-3733	192	26	-	-	SYM
inlawrev-3733	192	27	7	7	NUM
inlawrev-3733	192	28	-	-	PUNCT
inlawrev-3733	192	29	1	1	NUM
inlawrev-3733	192	30	-	-	SYM
inlawrev-3733	192	31	38	38	NUM
inlawrev-3733	192	32	,	,	PUNCT
inlawrev-3733	192	33	34	34	NUM
inlawrev-3733	192	34	-	-	SYM
inlawrev-3733	192	35	30	30	NUM
inlawrev-3733	192	36	-	-	PUNCT
inlawrev-3733	192	37	2	2	NUM
inlawrev-3733	192	38	-	-	NUM
inlawrev-3733	192	39	16.6	16.6	NUM
inlawrev-3733	192	40	)	)	PUNCT
inlawrev-3733	192	41	.	.	PUNCT
inlawrev-3733	193	1	64	64	NUM
inlawrev-3733	193	2	.	.	PUNCT
inlawrev-3733	194	1	i	i	PRON
inlawrev-3733	194	2	d.	d.	PROPN
inlawrev-3733	194	3	65	65	NUM
inlawrev-3733	194	4	.	.	PUNCT
inlawrev-3733	195	1	i	i	PRON
inlawrev-3733	195	2	d.	d.	PROPN
inlawrev-3733	195	3	66	66	NUM
inlawrev-3733	195	4	.	.	PUNCT
inlawrev-3733	196	1	i	i	PRON
inlawrev-3733	196	2	d.	d.	PROPN
inlawrev-3733	196	3	§	§	PROPN
inlawrev-3733	196	4	6	6	NUM
inlawrev-3733	196	5	-	-	PUNCT
inlawrev-3733	196	6	l.l-20	l.l-20	ADV
inlawrev-3733	196	7	-	-	PUNCT
inlawrev-3733	196	8	8(d	8(d	NUM
inlawrev-3733	196	9	)	)	PUNCT
inlawrev-3733	196	10	.	.	PUNCT
inlawrev-3733	197	1	1350	1350	NUM
inlawrev-3733	197	2	indiana	indiana	PROPN
inlawrev-3733	197	3	law	law	PROPN
inlawrev-3733	197	4	review	review	NOUN
inlawrev-3733	197	5	[	[	X
inlawrev-3733	197	6	vol	vol	NOUN
inlawrev-3733	197	7	.	.	PUNCT
inlawrev-3733	198	1	38:1341	38:1341	NUM
inlawrev-3733	198	2	(	(	PUNCT
inlawrev-3733	198	3	a	a	X
inlawrev-3733	198	4	)	)	PUNCT
inlawrev-3733	198	5	the	the	DET
inlawrev-3733	198	6	homestead	homestead	NOUN
inlawrev-3733	198	7	credit	credit	NOUN
inlawrev-3733	198	8	and	and	CCONJ
inlawrev-3733	198	9	all	all	DET
inlawrev-3733	198	10	property	property	NOUN
inlawrev-3733	198	11	tax	tax	NOUN
inlawrev-3733	198	12	deductions	deduction	NOUN
inlawrev-3733	198	13	.	.	PUNCT
inlawrev-3733	199	1	(	(	PUNCT
inlawrev-3733	199	2	b	b	X
inlawrev-3733	199	3	)	)	PUNCT
inlawrev-3733	199	4	the	the	DET
inlawrev-3733	199	5	procedure	procedure	NOUN
inlawrev-3733	199	6	and	and	CCONJ
inlawrev-3733	199	7	deadline	deadline	NOUN
inlawrev-3733	199	8	for	for	ADP
inlawrev-3733	199	9	filing	filing	NOUN
inlawrev-3733	199	10	for	for	ADP
inlawrev-3733	199	11	the	the	DET
inlawrev-3733	199	12	homestead	homestead	NOUN
inlawrev-3733	199	13	credit	credit	NOUN
inlawrev-3733	199	14	and	and	CCONJ
inlawrev-3733	199	15	each	each	DET
inlawrev-3733	199	16	deduction	deduction	NOUN
inlawrev-3733	199	17	.	.	PUNCT
inlawrev-3733	200	1	(	(	PUNCT
inlawrev-3733	200	2	c	c	X
inlawrev-3733	200	3	)	)	PUNCT
inlawrev-3733	200	4	the	the	DET
inlawrev-3733	200	5	procedure	procedure	NOUN
inlawrev-3733	200	6	that	that	PRON
inlawrev-3733	200	7	a	a	DET
inlawrev-3733	200	8	taxpayer	taxpayer	NOUN
inlawrev-3733	200	9	must	must	AUX
inlawrev-3733	200	10	follow	follow	VERB
inlawrev-3733	200	11	to	to	ADP
inlawrev-3733	200	12	:	:	PUNCT
inlawrev-3733	200	13	(	(	PUNCT
inlawrev-3733	200	14	i	i	NOUN
inlawrev-3733	200	15	)	)	PUNCT
inlawrev-3733	200	16	appeal	appeal	VERB
inlawrev-3733	200	17	a	a	DET
inlawrev-3733	200	18	current	current	ADJ
inlawrev-3733	200	19	assessment	assessment	NOUN
inlawrev-3733	200	20	;	;	PUNCT
inlawrev-3733	200	21	or	or	CCONJ
inlawrev-3733	200	22	(	(	PUNCT
inlawrev-3733	200	23	ii	ii	NOUN
inlawrev-3733	200	24	)	)	PUNCT
inlawrev-3733	200	25	petition	petition	NOUN
inlawrev-3733	200	26	for	for	ADP
inlawrev-3733	200	27	the	the	DET
inlawrev-3733	200	28	correction	correction	NOUN
inlawrev-3733	200	29	of	of	ADP
inlawrev-3733	200	30	an	an	DET
inlawrev-3733	200	31	error	error	NOUN
inlawrev-3733	200	32	related	relate	VERB
inlawrev-3733	200	33	to	to	ADP
inlawrev-3733	200	34	the	the	DET
inlawrev-3733	200	35	taxpayer	taxpayer	NOUN
inlawrev-3733	200	36	's	's	PART
inlawrev-3733	200	37	property	property	NOUN
inlawrev-3733	200	38	tax	tax	NOUN
inlawrev-3733	200	39	and	and	CCONJ
inlawrev-3733	200	40	special	special	ADJ
inlawrev-3733	200	41	assessment	assessment	NOUN
inlawrev-3733	200	42	liability	liability	NOUN
inlawrev-3733	200	43	.	.	PUNCT
inlawrev-3733	201	1	(	(	PUNCT
inlawrev-3733	201	2	d	d	X
inlawrev-3733	201	3	)	)	PUNCT
inlawrev-3733	201	4	the	the	DET
inlawrev-3733	201	5	forms	form	NOUN
inlawrev-3733	201	6	that	that	PRON
inlawrev-3733	201	7	must	must	AUX
inlawrev-3733	201	8	be	be	AUX
inlawrev-3733	201	9	filed	file	VERB
inlawrev-3733	201	10	for	for	ADP
inlawrev-3733	201	11	an	an	DET
inlawrev-3733	201	12	appeal	appeal	NOUN
inlawrev-3733	201	13	or	or	CCONJ
inlawrev-3733	201	14	petition	petition	NOUN
inlawrev-3733	201	15	described	describe	VERB
inlawrev-3733	201	16	in	in	ADP
inlawrev-3733	201	17	clause	clause	NOUN
inlawrev-3733	201	18	(	(	PUNCT
inlawrev-3733	201	19	c	c	NOUN
inlawrev-3733	201	20	)	)	PUNCT
inlawrev-3733	201	21	.	.	PUNCT
inlawrev-3733	202	1	the	the	DET
inlawrev-3733	202	2	department	department	PROPN
inlawrev-3733	202	3	of	of	ADP
inlawrev-3733	202	4	local	local	ADJ
inlawrev-3733	202	5	government	government	NOUN
inlawrev-3733	202	6	finance	finance	NOUN
inlawrev-3733	202	7	shall	shall	AUX
inlawrev-3733	202	8	provide	provide	VERB
inlawrev-3733	202	9	the	the	DET
inlawrev-3733	202	10	explanation	explanation	NOUN
inlawrev-3733	202	11	required	require	VERB
inlawrev-3733	202	12	by	by	ADP
inlawrev-3733	202	13	this	this	DET
inlawrev-3733	202	14	subdivision	subdivision	NOUN
inlawrev-3733	202	15	to	to	ADP
inlawrev-3733	202	16	each	each	DET
inlawrev-3733	202	17	county	county	NOUN
inlawrev-3733	202	18	treasurer	treasurer	NOUN
inlawrev-3733	202	19	.	.	PUNCT
inlawrev-3733	203	1	(	(	PUNCT
inlawrev-3733	203	2	5	5	X
inlawrev-3733	203	3	)	)	PUNCT
inlawrev-3733	203	4	a	a	DET
inlawrev-3733	203	5	checklist	checklist	NOUN
inlawrev-3733	203	6	that	that	PRON
inlawrev-3733	203	7	shows	show	VERB
inlawrev-3733	203	8	:	:	PUNCT
inlawrev-3733	203	9	(	(	PUNCT
inlawrev-3733	203	10	a	a	X
inlawrev-3733	203	11	)	)	PUNCT
inlawrev-3733	203	12	the	the	DET
inlawrev-3733	203	13	homestead	homestead	NOUN
inlawrev-3733	203	14	credit	credit	NOUN
inlawrev-3733	203	15	and	and	CCONJ
inlawrev-3733	203	16	all	all	DET
inlawrev-3733	203	17	property	property	NOUN
inlawrev-3733	203	18	tax	tax	NOUN
inlawrev-3733	203	19	deductions	deduction	NOUN
inlawrev-3733	203	20	;	;	PUNCT
inlawrev-3733	203	21	and	and	CCONJ
inlawrev-3733	203	22	(	(	PUNCT
inlawrev-3733	203	23	b	b	X
inlawrev-3733	203	24	)	)	PUNCT
inlawrev-3733	203	25	whether	whether	SCONJ
inlawrev-3733	203	26	the	the	DET
inlawrev-3733	203	27	homestead	homestead	NOUN
inlawrev-3733	203	28	credit	credit	NOUN
inlawrev-3733	203	29	and	and	CCONJ
inlawrev-3733	203	30	each	each	DET
inlawrev-3733	203	31	property	property	NOUN
inlawrev-3733	203	32	tax	tax	NOUN
inlawrev-3733	203	33	deduction	deduction	NOUN
inlawrev-3733	203	34	applies	apply	VERB
inlawrev-3733	203	35	in	in	ADP
inlawrev-3733	203	36	the	the	DET
inlawrev-3733	203	37	current	current	ADJ
inlawrev-3733	203	38	statement	statement	NOUN
inlawrev-3733	203	39	for	for	ADP
inlawrev-3733	203	40	the	the	DET
inlawrev-3733	203	41	property	property	NOUN
inlawrev-3733	203	42	transmitted	transmit	VERB
inlawrev-3733	203	43	under	under	ADP
inlawrev-3733	203	44	subsection	subsection	NOUN
inlawrev-3733	203	45	(	(	PUNCT
inlawrev-3733	203	46	a)(1	a)(1	NOUN
inlawrev-3733	203	47	)	)	PUNCT
inlawrev-3733	203	48	or	or	CCONJ
inlawrev-3733	203	49	(	(	PUNCT
inlawrev-3733	203	50	a)(2).^^	a)(2).^^	PROPN
inlawrev-3733	203	51	every	every	DET
inlawrev-3733	203	52	county	county	NOUN
inlawrev-3733	203	53	is	be	AUX
inlawrev-3733	203	54	to	to	PART
inlawrev-3733	203	55	provide	provide	VERB
inlawrev-3733	203	56	this	this	DET
inlawrev-3733	203	57	information	information	NOUN
inlawrev-3733	203	58	beginning	begin	VERB
inlawrev-3733	203	59	in	in	ADP
inlawrev-3733	203	60	2008	2008	NUM
inlawrev-3733	203	61	.	.	PUNCT
inlawrev-3733	204	1	the	the	DET
inlawrev-3733	204	2	legislation	legislation	NOUN
inlawrev-3733	204	3	also	also	ADV
inlawrev-3733	204	4	permits	permit	VERB
inlawrev-3733	204	5	each	each	DET
inlawrev-3733	204	6	county	county	NOUN
inlawrev-3733	204	7	to	to	PART
inlawrev-3733	204	8	voluntarily	voluntarily	ADV
inlawrev-3733	204	9	provide	provide	VERB
inlawrev-3733	204	10	the	the	DET
inlawrev-3733	204	11	additional	additional	ADJ
inlawrev-3733	204	12	information	information	NOUN
inlawrev-3733	204	13	about	about	ADP
inlawrev-3733	204	14	property	property	NOUN
inlawrev-3733	204	15	taxes	taxis	NOUN
inlawrev-3733	204	16	with	with	ADP
inlawrev-3733	204	17	property	property	NOUN
inlawrev-3733	204	18	tax	tax	NOUN
inlawrev-3733	204	19	statements	statement	NOUN
inlawrev-3733	204	20	in	in	ADP
inlawrev-3733	204	21	2004.^^	2004.^^	NUM
inlawrev-3733	204	22	also	also	ADV
inlawrev-3733	204	23	,	,	PUNCT
inlawrev-3733	204	24	the	the	DET
inlawrev-3733	204	25	legislation	legislation	NOUN
inlawrev-3733	204	26	provides	provide	VERB
inlawrev-3733	204	27	for	for	SCONJ
inlawrev-3733	204	28	state	state	NOUN
inlawrev-3733	204	29	reimbursement	reimbursement	NOUN
inlawrev-3733	204	30	ofexpenditures	ofexpenditure	NOUN
inlawrev-3733	204	31	made	make	VERB
inlawrev-3733	204	32	by	by	ADP
inlawrev-3733	204	33	a	a	DET
inlawrev-3733	204	34	county	county	NOUN
inlawrev-3733	204	35	to	to	PART
inlawrev-3733	204	36	provide	provide	VERB
inlawrev-3733	204	37	the	the	DET
inlawrev-3733	204	38	additional	additional	ADJ
inlawrev-3733	204	39	information	information	NOUN
inlawrev-3733	204	40	,	,	PUNCT
inlawrev-3733	204	41	not	not	PART
inlawrev-3733	204	42	to	to	PART
inlawrev-3733	204	43	exceed	exceed	VERB
inlawrev-3733	204	44	a	a	DET
inlawrev-3733	204	45	statewide	statewide	ADJ
inlawrev-3733	204	46	total	total	NOUN
inlawrev-3733	204	47	of	of	ADP
inlawrev-3733	204	48	$	$	SYM
inlawrev-3733	204	49	50,000.^^	50,000.^^	NUM
inlawrev-3733	204	50	in	in	ADP
inlawrev-3733	204	51	addition	addition	NOUN
inlawrev-3733	204	52	,	,	PUNCT
inlawrev-3733	204	53	this	this	DET
inlawrev-3733	204	54	legislation	legislation	NOUN
inlawrev-3733	204	55	establishes	establish	VERB
inlawrev-3733	204	56	the	the	DET
inlawrev-3733	204	57	property	property	NOUN
inlawrev-3733	204	58	tax	tax	NOUN
inlawrev-3733	204	59	replacement	replacement	NOUN
inlawrev-3733	204	60	study	study	NOUN
inlawrev-3733	204	61	commission	commission	PROPN
inlawrev-3733	204	62	,	,	PUNCT
inlawrev-3733	204	63	consisting	consist	VERB
inlawrev-3733	204	64	oftwenty	oftwenty	NOUN
inlawrev-3733	204	65	-	-	PUNCT
inlawrev-3733	204	66	four	four	NUM
inlawrev-3733	204	67	members.^^	members.^^	NOUN
inlawrev-3733	204	68	this	this	DET
inlawrev-3733	204	69	commission	commission	NOUN
inlawrev-3733	204	70	is	be	AUX
inlawrev-3733	204	71	charged	charge	VERB
inlawrev-3733	204	72	with	with	ADP
inlawrev-3733	204	73	studying	study	VERB
inlawrev-3733	204	74	the	the	DET
inlawrev-3733	204	75	affect	affect	NOUN
inlawrev-3733	204	76	of	of	ADP
inlawrev-3733	204	77	eliminating	eliminate	VERB
inlawrev-3733	204	78	all	all	PRON
inlawrev-3733	204	79	or	or	CCONJ
inlawrev-3733	204	80	part	part	NOUN
inlawrev-3733	204	81	of	of	ADP
inlawrev-3733	204	82	the	the	DET
inlawrev-3733	204	83	current	current	ADJ
inlawrev-3733	204	84	property	property	NOUN
inlawrev-3733	204	85	tax.^^	tax.^^	PRON
inlawrev-3733	204	86	the	the	DET
inlawrev-3733	204	87	commission	commission	NOUN
inlawrev-3733	204	88	is	be	AUX
inlawrev-3733	204	89	required	require	VERB
inlawrev-3733	204	90	to	to	PART
inlawrev-3733	204	91	submit	submit	VERB
inlawrev-3733	204	92	its	its	PRON
inlawrev-3733	204	93	work	work	NOUN
inlawrev-3733	204	94	to	to	ADP
inlawrev-3733	204	95	the	the	DET
inlawrev-3733	204	96	legislative	legislative	ADJ
inlawrev-3733	204	97	council	council	NOUN
inlawrev-3733	204	98	by	by	ADP
inlawrev-3733	204	99	november	november	PROPN
inlawrev-3733	204	100	30	30	NUM
inlawrev-3733	204	101	,	,	PUNCT
inlawrev-3733	204	102	2004.^^	2004.^^	NUM
inlawrev-3733	204	103	the	the	DET
inlawrev-3733	204	104	legislation	legislation	NOUN
inlawrev-3733	204	105	provides	provide	VERB
inlawrev-3733	204	106	that	that	SCONJ
inlawrev-3733	204	107	the	the	DET
inlawrev-3733	204	108	commission	commission	NOUN
inlawrev-3733	204	109	will	will	AUX
inlawrev-3733	204	110	expire	expire	VERB
inlawrev-3733	204	111	on	on	ADP
inlawrev-3733	204	112	january	january	PROPN
inlawrev-3733	204	113	1	1	NUM
inlawrev-3733	204	114	,	,	PUNCT
inlawrev-3733	204	115	2005.^^	2005.^^	NUM
inlawrev-3733	204	116	the	the	DET
inlawrev-3733	204	117	general	general	ADJ
inlawrev-3733	204	118	assembly	assembly	NOUN
inlawrev-3733	204	119	also	also	ADV
inlawrev-3733	204	120	authorized	authorize	VERB
inlawrev-3733	204	121	the	the	DET
inlawrev-3733	204	122	counties	county	NOUN
inlawrev-3733	204	123	of	of	ADP
inlawrev-3733	204	124	allen	allen	PROPN
inlawrev-3733	204	125	,	,	PUNCT
inlawrev-3733	204	126	grant	grant	PROPN
inlawrev-3733	204	127	,	,	PUNCT
inlawrev-3733	204	128	huntington	huntington	PROPN
inlawrev-3733	204	129	,	,	PUNCT
inlawrev-3733	204	130	madison	madison	PROPN
inlawrev-3733	204	131	,	,	PUNCT
inlawrev-3733	204	132	and	and	CCONJ
inlawrev-3733	204	133	wells^"^	wells^"^	NOUN
inlawrev-3733	204	134	to	to	PART
inlawrev-3733	204	135	provide	provide	VERB
inlawrev-3733	204	136	property	property	NOUN
inlawrev-3733	204	137	tax	tax	NOUN
inlawrev-3733	204	138	abatements	abatement	NOUN
inlawrev-3733	204	139	for	for	ADP
inlawrev-3733	204	140	logistical	logistical	ADJ
inlawrev-3733	204	141	distribution	distribution	NOUN
inlawrev-3733	204	142	equipment	equipment	NOUN
inlawrev-3733	204	143	and	and	CCONJ
inlawrev-3733	204	144	information	information	NOUN
inlawrev-3733	204	145	technology	technology	NOUN
inlawrev-3733	204	146	equipment	equipment	NOUN
inlawrev-3733	204	147	,	,	PUNCT
inlawrev-3733	204	148	installed	instal	VERB
inlawrev-3733	204	149	after	after	ADP
inlawrev-3733	204	150	june	june	PROPN
inlawrev-3733	204	151	30	30	NUM
inlawrev-3733	204	152	,	,	PUNCT
inlawrev-3733	204	153	2004	2004	NUM
inlawrev-3733	204	154	and	and	CCONJ
inlawrev-3733	204	155	before	before	ADP
inlawrev-3733	204	156	january	january	PROPN
inlawrev-3733	204	157	1	1	NUM
inlawrev-3733	204	158	,	,	PUNCT
inlawrev-3733	204	159	2006	2006	NUM
inlawrev-3733	204	160	,	,	PUNCT
inlawrev-3733	204	161	in	in	ADP
inlawrev-3733	204	162	economic	economic	ADJ
inlawrev-3733	204	163	revitalization	revitalization	NOUN
inlawrev-3733	204	164	67	67	NUM
inlawrev-3733	204	165	.	.	PUNCT
inlawrev-3733	205	1	i	i	PRON
inlawrev-3733	205	2	d.	d.	PROPN
inlawrev-3733	205	3	§	§	PROPN
inlawrev-3733	205	4	6l.l-20	6l.l-20	PROPN
inlawrev-3733	205	5	-	-	PUNCT
inlawrev-3733	205	6	8(e	8(e	NUM
inlawrev-3733	205	7	)	)	PUNCT
inlawrev-3733	205	8	(	(	PUNCT
inlawrev-3733	205	9	also	also	ADV
inlawrev-3733	205	10	note	note	VERB
inlawrev-3733	205	11	that	that	SCONJ
inlawrev-3733	205	12	"	"	PUNCT
inlawrev-3733	205	13	(	(	PUNCT
inlawrev-3733	205	14	a)(1	a)(1	NOUN
inlawrev-3733	205	15	)	)	PUNCT
inlawrev-3733	205	16	or	or	CCONJ
inlawrev-3733	205	17	(	(	PUNCT
inlawrev-3733	205	18	a)(2	a)(2	NOUN
inlawrev-3733	205	19	)	)	PUNCT
inlawrev-3733	205	20	"	"	PUNCT
inlawrev-3733	205	21	refers	refer	VERB
inlawrev-3733	205	22	to	to	ADP
inlawrev-3733	205	23	ind	ind	PROPN
inlawrev-3733	205	24	.	.	PUNCT
inlawrev-3733	206	1	code	code	PROPN
inlawrev-3733	206	2	§	§	PROPN
inlawrev-3733	206	3	6	6	NUM
inlawrev-3733	206	4	-	-	PUNCT
inlawrev-3733	206	5	l.l-20	l.l-20	NUM
inlawrev-3733	206	6	-	-	PUNCT
inlawrev-3733	206	7	8(a	8(a	NUM
inlawrev-3733	206	8	)	)	PUNCT
inlawrev-3733	206	9	,	,	PUNCT
inlawrev-3733	206	10	which	which	PRON
inlawrev-3733	206	11	requires	require	VERB
inlawrev-3733	206	12	the	the	DET
inlawrev-3733	206	13	county	county	NOUN
inlawrev-3733	206	14	treasurer	treasurer	NOUN
inlawrev-3733	206	15	to	to	PART
inlawrev-3733	206	16	transmit	transmit	VERB
inlawrev-3733	206	17	the	the	DET
inlawrev-3733	206	18	property	property	NOUN
inlawrev-3733	206	19	tax	tax	NOUN
inlawrev-3733	206	20	statement	statement	NOUN
inlawrev-3733	206	21	either	either	CCONJ
inlawrev-3733	206	22	to	to	ADP
inlawrev-3733	206	23	the	the	DET
inlawrev-3733	206	24	liable	liable	ADJ
inlawrev-3733	206	25	homeowner	homeowner	NOUN
inlawrev-3733	206	26	or	or	CCONJ
inlawrev-3733	206	27	to	to	ADP
inlawrev-3733	206	28	the	the	DET
inlawrev-3733	206	29	mortgage	mortgage	NOUN
inlawrev-3733	206	30	company	company	NOUN
inlawrev-3733	206	31	keeping	keep	VERB
inlawrev-3733	206	32	an	an	DET
inlawrev-3733	206	33	escrow	escrow	NOUN
inlawrev-3733	206	34	account	account	NOUN
inlawrev-3733	206	35	for	for	ADP
inlawrev-3733	206	36	the	the	DET
inlawrev-3733	206	37	homeowner	homeowner	NOUN
inlawrev-3733	206	38	.	.	PUNCT
inlawrev-3733	206	39	)	)	PUNCT
inlawrev-3733	206	40	.	.	PUNCT
inlawrev-3733	207	1	68	68	NUM
inlawrev-3733	207	2	.	.	PUNCT
inlawrev-3733	208	1	i	i	PRON
inlawrev-3733	208	2	d.	d.	PROPN
inlawrev-3733	208	3	§	§	PROPN
inlawrev-3733	208	4	6	6	NUM
inlawrev-3733	208	5	-	-	PUNCT
inlawrev-3733	208	6	l.l-20	l.l-20	ADV
inlawrev-3733	208	7	-	-	PUNCT
inlawrev-3733	208	8	8(d	8(d	NUM
inlawrev-3733	208	9	)	)	PUNCT
inlawrev-3733	208	10	.	.	PUNCT
inlawrev-3733	209	1	69	69	NUM
inlawrev-3733	209	2	.	.	PUNCT
inlawrev-3733	210	1	i	i	PRON
inlawrev-3733	210	2	d	d	PROPN
inlawrev-3733	210	3	§	§	PROPN
inlawrev-3733	210	4	6	6	NUM
inlawrev-3733	210	5	-	-	PUNCT
inlawrev-3733	210	6	l.l-20	l.l-20	NUM
inlawrev-3733	210	7	-	-	PUNCT
inlawrev-3733	210	8	8(g	8(g	NUM
inlawrev-3733	210	9	)	)	PUNCT
inlawrev-3733	210	10	.	.	PUNCT
inlawrev-3733	211	1	70	70	NUM
inlawrev-3733	211	2	.	.	X
inlawrev-3733	211	3	act	act	NOUN
inlawrev-3733	211	4	of	of	ADP
inlawrev-3733	211	5	mar	mar	PROPN
inlawrev-3733	211	6	.	.	PROPN
inlawrev-3733	211	7	19	19	NUM
inlawrev-3733	211	8	,	,	PUNCT
inlawrev-3733	211	9	2004	2004	NUM
inlawrev-3733	211	10	,	,	PUNCT
inlawrev-3733	211	11	§	§	PROPN
inlawrev-3733	211	12	39	39	NUM
inlawrev-3733	211	13	,	,	PUNCT
inlawrev-3733	211	14	2004	2004	NUM
inlawrev-3733	211	15	ind	ind	NOUN
inlawrev-3733	211	16	.	.	PUNCT
inlawrev-3733	212	1	acts	act	VERB
inlawrev-3733	212	2	64	64	NUM
inlawrev-3733	212	3	.	.	PUNCT
inlawrev-3733	213	1	71	71	NUM
inlawrev-3733	213	2	.	.	PUNCT
inlawrev-3733	214	1	i	i	PRON
inlawrev-3733	214	2	d	d	PROPN
inlawrev-3733	214	3	72	72	NUM
inlawrev-3733	214	4	.	.	PUNCT
inlawrev-3733	215	1	i	i	PRON
inlawrev-3733	215	2	d.	d.	PROPN
inlawrev-3733	215	3	the	the	DET
inlawrev-3733	215	4	commission	commission	PROPN
inlawrev-3733	215	5	published	publish	VERB
inlawrev-3733	215	6	a	a	DET
inlawrev-3733	215	7	report	report	NOUN
inlawrev-3733	215	8	available	available	ADJ
inlawrev-3733	215	9	at	at	ADP
inlawrev-3733	215	10	http://www.in.gov/legislative/interim/	http://www.in.gov/legislative/interim/	NOUN
inlawrev-3733	215	11	committee	committee	NOUN
inlawrev-3733	215	12	/	/	SYM
inlawrev-3733	215	13	ptrc.html	ptrc.html	PROPN
inlawrev-3733	215	14	(	(	PUNCT
inlawrev-3733	215	15	last	last	ADJ
inlawrev-3733	215	16	visited	visit	VERB
inlawrev-3733	215	17	apr	apr	NOUN
inlawrev-3733	215	18	.	.	PROPN
inlawrev-3733	215	19	20	20	NUM
inlawrev-3733	215	20	,	,	PUNCT
inlawrev-3733	215	21	2005	2005	NUM
inlawrev-3733	215	22	)	)	PUNCT
inlawrev-3733	215	23	.	.	PUNCT
inlawrev-3733	216	1	73	73	NUM
inlawrev-3733	216	2	.	.	PUNCT
inlawrev-3733	217	1	i	i	PRON
inlawrev-3733	217	2	d	d	PROPN
inlawrev-3733	217	3	74	74	NUM
inlawrev-3733	217	4	.	.	PUNCT
inlawrev-3733	218	1	legislative	legislative	ADJ
inlawrev-3733	218	2	servs	servs	PROPN
inlawrev-3733	218	3	.	.	PUNCT
inlawrev-3733	219	1	agency	agency	NOUN
inlawrev-3733	219	2	,	,	PUNCT
inlawrev-3733	219	3	fiscal	fiscal	ADJ
inlawrev-3733	219	4	impact	impact	NOUN
inlawrev-3733	219	5	statement	statement	NOUN
inlawrev-3733	219	6	hb	hb	PROPN
inlawrev-3733	219	7	1005	1005	NUM
inlawrev-3733	219	8	,	,	PUNCT
inlawrev-3733	219	9	at	at	ADP
inlawrev-3733	219	10	5	5	NUM
inlawrev-3733	219	11	-	-	SYM
inlawrev-3733	219	12	6	6	NUM
inlawrev-3733	219	13	(	(	PUNCT
inlawrev-3733	219	14	2004	2004	NUM
inlawrev-3733	219	15	)	)	PUNCT
inlawrev-3733	220	1	[	[	X
inlawrev-3733	220	2	hereinafter	hereinafter	NOUN
inlawrev-3733	220	3	fiscal	fiscal	ADJ
inlawrev-3733	220	4	impact	impact	NOUN
inlawrev-3733	220	5	statement	statement	NOUN
inlawrev-3733	220	6	1005	1005	NUM
inlawrev-3733	220	7	]	]	PUNCT
inlawrev-3733	220	8	,	,	PUNCT
inlawrev-3733	220	9	available	available	ADJ
inlawrev-3733	220	10	at	at	ADP
inlawrev-3733	220	11	http://www.in.gov/legislative/bills/	http://www.in.gov/legislative/bills/	ADJ
inlawrev-3733	220	12	2004	2004	NUM
inlawrev-3733	220	13	/	/	SYM
inlawrev-3733	220	14	pdf	pdf	NOUN
inlawrev-3733	220	15	/	/	SYM
inlawrev-3733	220	16	fiscal	fiscal	ADJ
inlawrev-3733	220	17	/	/	SYM
inlawrev-3733	220	18	hb1005.008.pdf	hb1005.008.pdf	NOUN
inlawrev-3733	220	19	2005	2005	NUM
inlawrev-3733	220	20	]	]	PUNCT
inlawrev-3733	220	21	tax	tax	NOUN
inlawrev-3733	220	22	law	law	NOUN
inlawrev-3733	220	23	1351	1351	NUM
inlawrev-3733	220	24	areas	area	NOUN
inlawrev-3733	220	25	.	.	PUNCT
inlawrev-3733	220	26	^^	^^	PUNCT
inlawrev-3733	220	27	these	these	DET
inlawrev-3733	220	28	abatements	abatement	NOUN
inlawrev-3733	220	29	are	be	AUX
inlawrev-3733	220	30	available	available	ADJ
inlawrev-3733	220	31	for	for	ADP
inlawrev-3733	220	32	up	up	ADP
inlawrev-3733	220	33	to	to	PART
inlawrev-3733	220	34	ten	ten	NUM
inlawrev-3733	220	35	years7^	years7^	NOUN
inlawrev-3733	220	36	the	the	DET
inlawrev-3733	220	37	equipment	equipment	NOUN
inlawrev-3733	220	38	eligible	eligible	ADJ
inlawrev-3733	220	39	for	for	ADP
inlawrev-3733	220	40	the	the	DET
inlawrev-3733	220	41	abatements	abatement	NOUN
inlawrev-3733	220	42	as	as	ADP
inlawrev-3733	220	43	logistical	logistical	ADJ
inlawrev-3733	220	44	distribution	distribution	NOUN
inlawrev-3733	220	45	equipment	equipment	NOUN
inlawrev-3733	220	46	includes	include	VERB
inlawrev-3733	220	47	racks	rack	NOUN
inlawrev-3733	220	48	,	,	PUNCT
inlawrev-3733	220	49	scanners	scanner	NOUN
inlawrev-3733	220	50	,	,	PUNCT
inlawrev-3733	220	51	separators	separator	NOUN
inlawrev-3733	220	52	,	,	PUNCT
inlawrev-3733	220	53	conveyors	conveyor	NOUN
inlawrev-3733	220	54	,	,	PUNCT
inlawrev-3733	220	55	forklifts	forklift	NOUN
inlawrev-3733	220	56	,	,	PUNCT
inlawrev-3733	220	57	moving	move	VERB
inlawrev-3733	220	58	equipment	equipment	NOUN
inlawrev-3733	220	59	,	,	PUNCT
inlawrev-3733	220	60	packaging	packaging	NOUN
inlawrev-3733	220	61	equipment	equipment	NOUN
inlawrev-3733	220	62	,	,	PUNCT
inlawrev-3733	220	63	sorting	sort	VERB
inlawrev-3733	220	64	and	and	CCONJ
inlawrev-3733	220	65	picking	pick	VERB
inlawrev-3733	220	66	equipment	equipment	NOUN
inlawrev-3733	220	67	,	,	PUNCT
inlawrev-3733	220	68	and	and	CCONJ
inlawrev-3733	220	69	software.^^	software.^^	PUNCT
inlawrev-3733	221	1	the	the	DET
inlawrev-3733	221	2	equipment	equipment	NOUN
inlawrev-3733	221	3	eligible	eligible	ADJ
inlawrev-3733	221	4	for	for	ADP
inlawrev-3733	221	5	the	the	DET
inlawrev-3733	221	6	abatements	abatement	NOUN
inlawrev-3733	221	7	as	as	ADP
inlawrev-3733	221	8	information	information	NOUN
inlawrev-3733	221	9	technology	technology	NOUN
inlawrev-3733	221	10	equipment	equipment	NOUN
inlawrev-3733	221	11	includes	include	VERB
inlawrev-3733	221	12	equipment	equipment	NOUN
inlawrev-3733	221	13	and	and	CCONJ
inlawrev-3733	221	14	software	software	NOUN
inlawrev-3733	221	15	used	use	VERB
inlawrev-3733	221	16	in	in	ADP
inlawrev-3733	221	17	the	the	DET
inlawrev-3733	221	18	fields	field	NOUN
inlawrev-3733	221	19	of	of	ADP
inlawrev-3733	221	20	information	information	NOUN
inlawrev-3733	221	21	processing	processing	NOUN
inlawrev-3733	221	22	,	,	PUNCT
inlawrev-3733	221	23	office	office	NOUN
inlawrev-3733	221	24	automation	automation	NOUN
inlawrev-3733	221	25	,	,	PUNCT
inlawrev-3733	221	26	telecommunication	telecommunication	NOUN
inlawrev-3733	221	27	facilities	facility	NOUN
inlawrev-3733	221	28	and	and	CCONJ
inlawrev-3733	221	29	networks	network	NOUN
inlawrev-3733	221	30	,	,	PUNCT
inlawrev-3733	221	31	informatics	informatic	NOUN
inlawrev-3733	221	32	,	,	PUNCT
inlawrev-3733	221	33	network	network	NOUN
inlawrev-3733	221	34	administration	administration	NOUN
inlawrev-3733	221	35	,	,	PUNCT
inlawrev-3733	221	36	software	software	NOUN
inlawrev-3733	221	37	development	development	NOUN
inlawrev-3733	221	38	,	,	PUNCT
inlawrev-3733	221	39	and	and	CCONJ
inlawrev-3733	221	40	fiber	fiber	NOUN
inlawrev-3733	221	41	optics.^^	optics.^^	NOUN
inlawrev-3733	221	42	prior	prior	ADV
inlawrev-3733	221	43	to	to	ADP
inlawrev-3733	221	44	the	the	DET
inlawrev-3733	221	45	passage	passage	NOUN
inlawrev-3733	221	46	of	of	ADP
inlawrev-3733	221	47	this	this	DET
inlawrev-3733	221	48	legislation	legislation	NOUN
inlawrev-3733	221	49	,	,	PUNCT
inlawrev-3733	221	50	property	property	NOUN
inlawrev-3733	221	51	tax	tax	NOUN
inlawrev-3733	221	52	abatement	abatement	NOUN
inlawrev-3733	221	53	was	be	AUX
inlawrev-3733	221	54	allowed	allow	VERB
inlawrev-3733	221	55	for	for	ADP
inlawrev-3733	221	56	new	new	ADJ
inlawrev-3733	221	57	manufacturing	manufacturing	NOUN
inlawrev-3733	221	58	equipment	equipment	NOUN
inlawrev-3733	221	59	and	and	CCONJ
inlawrev-3733	221	60	new	new	ADJ
inlawrev-3733	221	61	research	research	NOUN
inlawrev-3733	221	62	and	and	CCONJ
inlawrev-3733	221	63	development	development	NOUN
inlawrev-3733	221	64	equipment	equipment	NOUN
inlawrev-3733	221	65	.	.	PUNCT
inlawrev-3733	222	1	further	far	ADV
inlawrev-3733	222	2	,	,	PUNCT
inlawrev-3733	222	3	the	the	DET
inlawrev-3733	222	4	general	general	ADJ
inlawrev-3733	222	5	assembly	assembly	NOUN
inlawrev-3733	222	6	also	also	ADV
inlawrev-3733	222	7	authorized	authorize	VERB
inlawrev-3733	222	8	local	local	ADJ
inlawrev-3733	222	9	governments	government	NOUN
inlawrev-3733	222	10	to	to	PART
inlawrev-3733	222	11	impose	impose	VERB
inlawrev-3733	222	12	a	a	DET
inlawrev-3733	222	13	property	property	NOUN
inlawrev-3733	222	14	tax	tax	NOUN
inlawrev-3733	222	15	abatement	abatement	NOUN
inlawrev-3733	222	16	fee.^^	fee.^^	PROPN
inlawrev-3733	222	17	the	the	DET
inlawrev-3733	222	18	general	general	ADJ
inlawrev-3733	222	19	assembly	assembly	NOUN
inlawrev-3733	222	20	specified	specify	VERB
inlawrev-3733	222	21	that	that	SCONJ
inlawrev-3733	222	22	the	the	DET
inlawrev-3733	222	23	fee	fee	NOUN
inlawrev-3733	222	24	is	be	AUX
inlawrev-3733	222	25	to	to	PART
inlawrev-3733	222	26	be	be	AUX
inlawrev-3733	222	27	calculated	calculate	VERB
inlawrev-3733	222	28	by	by	ADP
inlawrev-3733	222	29	:	:	PUNCT
inlawrev-3733	222	30	(	(	PUNCT
inlawrev-3733	222	31	1	1	X
inlawrev-3733	222	32	)	)	PUNCT
inlawrev-3733	222	33	determining	determine	VERB
inlawrev-3733	222	34	the	the	DET
inlawrev-3733	222	35	additional	additional	ADJ
inlawrev-3733	222	36	property	property	NOUN
inlawrev-3733	222	37	taxes	taxis	NOUN
inlawrev-3733	222	38	the	the	DET
inlawrev-3733	222	39	taxpayer	taxpayer	NOUN
inlawrev-3733	222	40	would	would	AUX
inlawrev-3733	222	41	have	have	AUX
inlawrev-3733	222	42	paid	pay	VERB
inlawrev-3733	222	43	if	if	SCONJ
inlawrev-3733	222	44	not	not	PART
inlawrev-3733	222	45	for	for	ADP
inlawrev-3733	222	46	the	the	DET
inlawrev-3733	222	47	abatement	abatement	NOUN
inlawrev-3733	222	48	;	;	PUNCT
inlawrev-3733	222	49	and	and	CCONJ
inlawrev-3733	222	50	then	then	ADV
inlawrev-3733	222	51	,	,	PUNCT
inlawrev-3733	222	52	(	(	PUNCT
inlawrev-3733	222	53	2	2	X
inlawrev-3733	222	54	)	)	PUNCT
inlawrev-3733	222	55	multiplying	multiply	VERB
inlawrev-3733	222	56	that	that	SCONJ
inlawrev-3733	222	57	additional	additional	ADJ
inlawrev-3733	222	58	amount	amount	NOUN
inlawrev-3733	222	59	by	by	ADP
inlawrev-3733	222	60	a	a	DET
inlawrev-3733	222	61	percentage	percentage	NOUN
inlawrev-3733	222	62	as	as	SCONJ
inlawrev-3733	222	63	determined	determine	VERB
inlawrev-3733	222	64	by	by	ADP
inlawrev-3733	222	65	the	the	DET
inlawrev-3733	222	66	designating	designating	NOUN
inlawrev-3733	222	67	body.^^	body.^^	NOUN
inlawrev-3733	222	68	the	the	DET
inlawrev-3733	222	69	statutory	statutory	ADJ
inlawrev-3733	222	70	language	language	NOUN
inlawrev-3733	222	71	specifies	specifie	NOUN
inlawrev-3733	222	72	that	that	PRON
inlawrev-3733	222	73	the	the	DET
inlawrev-3733	222	74	fee	fee	NOUN
inlawrev-3733	222	75	could	could	AUX
inlawrev-3733	222	76	not	not	PART
inlawrev-3733	222	77	exceed	exceed	VERB
inlawrev-3733	222	78	15	15	NUM
inlawrev-3733	222	79	%	%	NOUN
inlawrev-3733	222	80	of	of	ADP
inlawrev-3733	222	81	the	the	DET
inlawrev-3733	222	82	unabated	unabated	ADJ
inlawrev-3733	222	83	property	property	NOUN
inlawrev-3733	222	84	tax	tax	NOUN
inlawrev-3733	222	85	liability	liability	NOUN
inlawrev-3733	222	86	or	or	CCONJ
inlawrev-3733	222	87	$	$	SYM
inlawrev-3733	222	88	100,000.^^	100,000.^^	NUM
inlawrev-3733	222	89	the	the	DET
inlawrev-3733	222	90	statute	statute	NOUN
inlawrev-3733	222	91	also	also	ADV
inlawrev-3733	222	92	gives	give	VERB
inlawrev-3733	222	93	the	the	DET
inlawrev-3733	222	94	designating	designating	NOUN
inlawrev-3733	222	95	body	body	NOUN
inlawrev-3733	222	96	the	the	DET
inlawrev-3733	222	97	right	right	NOUN
inlawrev-3733	222	98	to	to	PART
inlawrev-3733	222	99	revoke	revoke	VERB
inlawrev-3733	222	100	the	the	DET
inlawrev-3733	222	101	abatement	abatement	NOUN
inlawrev-3733	222	102	if	if	SCONJ
inlawrev-3733	222	103	the	the	DET
inlawrev-3733	222	104	taxpayer	taxpayer	NOUN
inlawrev-3733	222	105	does	do	AUX
inlawrev-3733	222	106	not	not	PART
inlawrev-3733	222	107	pay	pay	VERB
inlawrev-3733	222	108	the	the	DET
inlawrev-3733	222	109	fee.^^	fee.^^	PROPN
inlawrev-3733	222	110	in	in	ADP
inlawrev-3733	222	111	addition	addition	NOUN
inlawrev-3733	222	112	,	,	PUNCT
inlawrev-3733	222	113	the	the	DET
inlawrev-3733	222	114	general	general	ADJ
inlawrev-3733	222	115	assembly	assembly	NOUN
inlawrev-3733	222	116	passed	pass	VERB
inlawrev-3733	222	117	legislation	legislation	NOUN
inlawrev-3733	222	118	disallowing	disallow	VERB
inlawrev-3733	222	119	the	the	DET
inlawrev-3733	222	120	value	value	NOUN
inlawrev-3733	222	121	of	of	ADP
inlawrev-3733	222	122	federal	federal	ADJ
inlawrev-3733	222	123	income	income	NOUN
inlawrev-3733	222	124	tax	tax	NOUN
inlawrev-3733	222	125	credits	credit	NOUN
inlawrev-3733	222	126	awarded	award	VERB
inlawrev-3733	222	127	under	under	ADP
inlawrev-3733	222	128	section	section	NOUN
inlawrev-3733	222	129	42	42	NUM
inlawrev-3733	222	130	of	of	ADP
inlawrev-3733	222	131	the	the	DET
inlawrev-3733	222	132	internal	internal	PROPN
inlawrev-3733	222	133	revenue	revenue	NOUN
inlawrev-3733	222	134	code	code	NOUN
inlawrev-3733	222	135	to	to	PART
inlawrev-3733	222	136	be	be	AUX
inlawrev-3733	222	137	considered	consider	VERB
inlawrev-3733	222	138	in	in	ADP
inlawrev-3733	222	139	determining	determine	VERB
inlawrev-3733	222	140	the	the	DET
inlawrev-3733	222	141	assessed	assessed	ADJ
inlawrev-3733	222	142	value	value	NOUN
inlawrev-3733	222	143	oflow	oflow	ADJ
inlawrev-3733	222	144	-	-	PUNCT
inlawrev-3733	222	145	income	income	NOUN
inlawrev-3733	222	146	housing	housing	NOUN
inlawrev-3733	222	147	tax	tax	NOUN
inlawrev-3733	222	148	credit	credit	NOUN
inlawrev-3733	222	149	property	property	NOUN
inlawrev-3733	222	150	.	.	PUNCT
inlawrev-3733	223	1	^^	^^	PUNCT
inlawrev-3733	223	2	also	also	ADV
inlawrev-3733	223	3	,	,	PUNCT
inlawrev-3733	223	4	the	the	DET
inlawrev-3733	223	5	general	general	ADJ
inlawrev-3733	223	6	assembly	assembly	NOUN
inlawrev-3733	223	7	passed	pass	VERB
inlawrev-3733	223	8	legislation	legislation	NOUN
inlawrev-3733	223	9	authorizing	authorize	VERB
inlawrev-3733	223	10	a	a	DET
inlawrev-3733	223	11	religious	religious	ADJ
inlawrev-3733	223	12	institution	institution	NOUN
inlawrev-3733	223	13	to	to	PART
inlawrev-3733	223	14	"	"	PUNCT
inlawrev-3733	223	15	retroactively	retroactively	ADV
inlawrev-3733	223	16	file	file	VERB
inlawrev-3733	223	17	for	for	ADP
inlawrev-3733	223	18	a	a	DET
inlawrev-3733	223	19	property	property	NOUN
inlawrev-3733	223	20	tax	tax	NOUN
inlawrev-3733	223	21	exemption	exemption	NOUN
inlawrev-3733	223	22	on	on	ADP
inlawrev-3733	223	23	real	real	ADJ
inlawrev-3733	223	24	property	property	NOUN
inlawrev-3733	223	25	for	for	ADP
inlawrev-3733	223	26	property	property	NOUN
inlawrev-3733	223	27	taxes	taxis	NOUN
inlawrev-3733	223	28	payable	payable	ADJ
inlawrev-3733	223	29	in	in	ADP
inlawrev-3733	223	30	2001	2001	NUM
inlawrev-3733	223	31	and	and	CCONJ
inlawrev-3733	223	32	2002	2002	NUM
inlawrev-3733	223	33	if	if	SCONJ
inlawrev-3733	223	34	the	the	DET
inlawrev-3733	223	35	organization	organization	NOUN
inlawrev-3733	223	36	[:	[:	X
inlawrev-3733	223	37	]	]	X
inlawrev-3733	223	38	(	(	PUNCT
inlawrev-3733	223	39	1	1	X
inlawrev-3733	223	40	)	)	PUNCT
inlawrev-3733	223	41	acquired	acquire	VERB
inlawrev-3733	223	42	the	the	DET
inlawrev-3733	223	43	property	property	NOUN
inlawrev-3733	223	44	in	in	ADP
inlawrev-3733	223	45	1	1	NUM
inlawrev-3733	223	46	999	999	NUM
inlawrev-3733	223	47	;	;	PUNCT
inlawrev-3733	223	48	(	(	PUNCT
inlawrev-3733	223	49	2	2	X
inlawrev-3733	223	50	)	)	PUNCT
inlawrev-3733	223	51	the	the	DET
inlawrev-3733	223	52	property	property	NOUN
inlawrev-3733	223	53	was	be	AUX
inlawrev-3733	223	54	exempt	exempt	ADJ
inlawrev-3733	223	55	from	from	ADP
inlawrev-3733	223	56	property	property	NOUN
inlawrev-3733	223	57	tax	tax	NOUN
inlawrev-3733	223	58	in	in	ADP
inlawrev-3733	223	59	2000	2000	NUM
inlawrev-3733	223	60	;	;	PUNCT
inlawrev-3733	223	61	and	and	CCONJ
inlawrev-3733	223	62	,	,	PUNCT
inlawrev-3733	223	63	(	(	PUNCT
inlawrev-3733	223	64	3	3	X
inlawrev-3733	223	65	)	)	PUNCT
inlawrev-3733	223	66	the	the	DET
inlawrev-3733	223	67	organization	organization	NOUN
inlawrev-3733	223	68	failed	fail	VERB
inlawrev-3733	223	69	to	to	PART
inlawrev-3733	223	70	file	file	VERB
inlawrev-3733	223	71	the	the	DET
inlawrev-3733	223	72	required	require	VERB
inlawrev-3733	223	73	exemption	exemption	NOUN
inlawrev-3733	223	74	application	application	NOUN
inlawrev-3733	223	75	for	for	ADP
inlawrev-3733	223	76	2001	2001	NUM
inlawrev-3733	223	77	and	and	CCONJ
inlawrev-3733	223	78	2002	2002	NUM
inlawrev-3733	223	79	taxes	taxis	NOUN
inlawrev-3733	223	80	.	.	PUNCT
inlawrev-3733	224	1	"	"	PUNCT
inlawrev-3733	224	2	^"^	^"^	ADV
inlawrev-3733	224	3	a	a	DET
inlawrev-3733	224	4	religious	religious	ADJ
inlawrev-3733	224	5	institution	institution	NOUN
inlawrev-3733	224	6	could	could	AUX
inlawrev-3733	224	7	also	also	ADV
inlawrev-3733	224	8	file	file	VERB
inlawrev-3733	224	9	retroactively	retroactively	ADV
inlawrev-3733	224	10	if	if	SCONJ
inlawrev-3733	224	11	the	the	DET
inlawrev-3733	224	12	institution	institution	NOUN
inlawrev-3733	224	13	:	:	PUNCT
inlawrev-3733	224	14	"	"	PUNCT
inlawrev-3733	224	15	(	(	PUNCT
inlawrev-3733	224	16	1	1	X
inlawrev-3733	224	17	)	)	PUNCT
inlawrev-3733	224	18	acquired	acquire	VERB
inlawrev-3733	224	19	the	the	DET
inlawrev-3733	224	20	property	property	NOUN
inlawrev-3733	224	21	in	in	ADP
inlawrev-3733	224	22	2000	2000	NUM
inlawrev-3733	224	23	under	under	ADP
inlawrev-3733	224	24	contract	contract	NOUN
inlawrev-3733	224	25	with	with	ADP
inlawrev-3733	224	26	another	another	DET
inlawrev-3733	224	27	religious	religious	ADJ
inlawrev-3733	224	28	institution	institution	NOUN
inlawrev-3733	224	29	;	;	PUNCT
inlawrev-3733	224	30	(	(	PUNCT
inlawrev-3733	224	31	2	2	X
inlawrev-3733	224	32	)	)	PUNCT
inlawrev-3733	224	33	the	the	DET
inlawrev-3733	224	34	property	property	NOUN
inlawrev-3733	224	35	was	be	AUX
inlawrev-3733	224	36	exempt	exempt	ADJ
inlawrev-3733	224	37	from	from	ADP
inlawrev-3733	224	38	property	property	NOUN
inlawrev-3733	224	39	tax	tax	NOUN
inlawrev-3733	224	40	in	in	ADP
inlawrev-3733	224	41	2000	2000	NUM
inlawrev-3733	224	42	;	;	PUNCT
inlawrev-3733	224	43	and	and	CCONJ
inlawrev-3733	224	44	(	(	PUNCT
inlawrev-3733	224	45	3	3	X
inlawrev-3733	224	46	)	)	PUNCT
inlawrev-3733	224	47	the	the	DET
inlawrev-3733	224	48	organization	organization	NOUN
inlawrev-3733	224	49	failed	fail	VERB
inlawrev-3733	224	50	to	to	PART
inlawrev-3733	224	51	file	file	VERB
inlawrev-3733	224	52	the	the	DET
inlawrev-3733	224	53	required	require	VERB
inlawrev-3733	224	54	exemption	exemption	NOUN
inlawrev-3733	224	55	application	application	NOUN
inlawrev-3733	224	56	for	for	ADP
inlawrev-3733	224	57	2001	2001	NUM
inlawrev-3733	224	58	,	,	PUNCT
inlawrev-3733	224	59	2002	2002	NUM
inlawrev-3733	224	60	,	,	PUNCT
inlawrev-3733	224	61	2003	2003	NUM
inlawrev-3733	224	62	,	,	PUNCT
inlawrev-3733	224	63	and	and	CCONJ
inlawrev-3733	224	64	2004	2004	NUM
inlawrev-3733	224	65	taxes	taxis	NOUN
inlawrev-3733	224	66	.	.	PUNCT
inlawrev-3733	225	1	"^^	"^^	VERB
inlawrev-3733	225	2	if	if	SCONJ
inlawrev-3733	225	3	,	,	PUNCT
inlawrev-3733	225	4	after	after	ADP
inlawrev-3733	225	5	review	review	NOUN
inlawrev-3733	225	6	by	by	ADP
inlawrev-3733	225	7	the	the	DET
inlawrev-3733	225	8	county	county	NOUN
inlawrev-3733	225	9	property	property	NOUN
inlawrev-3733	225	10	tax	tax	NOUN
inlawrev-3733	225	11	75	75	NUM
inlawrev-3733	225	12	.	.	PUNCT
inlawrev-3733	226	1	ind	ind	PROPN
inlawrev-3733	226	2	.	.	PUNCT
inlawrev-3733	227	1	code	code	PROPN
inlawrev-3733	227	2	§	§	PROPN
inlawrev-3733	227	3	6	6	NUM
inlawrev-3733	227	4	-	-	SYM
inlawrev-3733	227	5	1.1	1.1	NUM
inlawrev-3733	227	6	-	-	PUNCT
inlawrev-3733	227	7	12.1	12.1	NUM
inlawrev-3733	227	8	-	-	PUNCT
inlawrev-3733	227	9	1(13	1(13	NUM
inlawrev-3733	227	10	)	)	PUNCT
inlawrev-3733	227	11	(	(	PUNCT
inlawrev-3733	227	12	2004	2004	NUM
inlawrev-3733	227	13	)	)	PUNCT
inlawrev-3733	227	14	.	.	PUNCT
inlawrev-3733	228	1	76	76	NUM
inlawrev-3733	228	2	.	.	PUNCT
inlawrev-3733	229	1	see	see	VERB
inlawrev-3733	229	2	fiscal	fiscal	ADJ
inlawrev-3733	229	3	impact	impact	NOUN
inlawrev-3733	229	4	statement	statement	NOUN
inlawrev-3733	229	5	1005	1005	NUM
inlawrev-3733	229	6	,	,	PUNCT
inlawrev-3733	229	7	supra	supra	PROPN
inlawrev-3733	229	8	note	note	NOUN
inlawrev-3733	229	9	74	74	NUM
inlawrev-3733	229	10	,	,	PUNCT
inlawrev-3733	229	11	at	at	ADP
inlawrev-3733	229	12	5	5	NUM
inlawrev-3733	229	13	.	.	PUNCT
inlawrev-3733	229	14	77	77	NUM
inlawrev-3733	229	15	.	.	PUNCT
inlawrev-3733	230	1	see	see	VERB
inlawrev-3733	230	2	i	i	PRON
inlawrev-3733	230	3	d.	d.	PROPN
inlawrev-3733	230	4	78	78	NUM
inlawrev-3733	230	5	.	.	PUNCT
inlawrev-3733	231	1	see	see	VERB
inlawrev-3733	231	2	i	i	PRON
inlawrev-3733	231	3	d.	d.	PROPN
inlawrev-3733	231	4	at	at	ADP
inlawrev-3733	231	5	6	6	NUM
inlawrev-3733	231	6	.	.	SYM
inlawrev-3733	231	7	79	79	NUM
inlawrev-3733	231	8	.	.	PUNCT
inlawrev-3733	232	1	ind	ind	PROPN
inlawrev-3733	232	2	.	.	PUNCT
inlawrev-3733	233	1	code	code	PROPN
inlawrev-3733	233	2	§	§	PROPN
inlawrev-3733	233	3	6	6	NUM
inlawrev-3733	233	4	-	-	SYM
inlawrev-3733	233	5	1.1	1.1	NUM
inlawrev-3733	233	6	-	-	PUNCT
inlawrev-3733	233	7	12.1	12.1	NUM
inlawrev-3733	233	8	-	-	SYM
inlawrev-3733	233	9	14	14	NUM
inlawrev-3733	233	10	.	.	PUNCT
inlawrev-3733	234	1	80	80	NUM
inlawrev-3733	234	2	.	.	PUNCT
inlawrev-3733	235	1	i	i	PRON
inlawrev-3733	235	2	d.	d.	PROPN
inlawrev-3733	235	3	(	(	PUNCT
inlawrev-3733	235	4	designating	designate	VERB
inlawrev-3733	235	5	body	body	NOUN
inlawrev-3733	235	6	is	be	AUX
inlawrev-3733	235	7	defined	define	VERB
inlawrev-3733	235	8	in	in	ADP
inlawrev-3733	235	9	section	section	NOUN
inlawrev-3733	235	10	61	61	NUM
inlawrev-3733	235	11	.	.	NOUN
inlawrev-3733	236	1	1	1	NUM
inlawrev-3733	236	2	1	1	NUM
inlawrev-3733	236	3	2	2	NUM
inlawrev-3733	236	4	.	.	NOUN
inlawrev-3733	236	5	1	1	NUM
inlawrev-3733	236	6	1	1	NUM
inlawrev-3733	236	7	(	(	PUNCT
inlawrev-3733	236	8	7	7	NUM
inlawrev-3733	236	9	)	)	PUNCT
inlawrev-3733	236	10	as	as	ADP
inlawrev-3733	236	11	"	"	PUNCT
inlawrev-3733	236	12	(	(	PUNCT
inlawrev-3733	236	13	a	a	NOUN
inlawrev-3733	236	14	)	)	PUNCT
inlawrev-3733	236	15	for	for	ADP
inlawrev-3733	236	16	a	a	DET
inlawrev-3733	236	17	county	county	NOUN
inlawrev-3733	236	18	that	that	PRON
inlawrev-3733	236	19	does	do	AUX
inlawrev-3733	236	20	not	not	PART
inlawrev-3733	236	21	contain	contain	VERB
inlawrev-3733	236	22	a	a	DET
inlawrev-3733	236	23	consolidated	consolidated	ADJ
inlawrev-3733	236	24	city	city	NOUN
inlawrev-3733	236	25	,	,	PUNCT
inlawrev-3733	236	26	the	the	DET
inlawrev-3733	236	27	fiscal	fiscal	ADJ
inlawrev-3733	236	28	body	body	NOUN
inlawrev-3733	236	29	of	of	ADP
inlawrev-3733	236	30	the	the	DET
inlawrev-3733	236	31	county	county	NOUN
inlawrev-3733	236	32	,	,	PUNCT
inlawrev-3733	236	33	city	city	NOUN
inlawrev-3733	236	34	,	,	PUNCT
inlawrev-3733	236	35	or	or	CCONJ
inlawrev-3733	236	36	town	town	NOUN
inlawrev-3733	236	37	.	.	PUNCT
inlawrev-3733	237	1	(	(	PUNCT
inlawrev-3733	237	2	b	b	X
inlawrev-3733	237	3	)	)	PUNCT
inlawrev-3733	237	4	for	for	ADP
inlawrev-3733	237	5	a	a	DET
inlawrev-3733	237	6	county	county	NOUN
inlawrev-3733	237	7	containing	contain	VERB
inlawrev-3733	237	8	a	a	DET
inlawrev-3733	237	9	consolidated	consolidated	ADJ
inlawrev-3733	237	10	city	city	NOUN
inlawrev-3733	237	11	,	,	PUNCT
inlawrev-3733	237	12	the	the	DET
inlawrev-3733	237	13	metropolitan	metropolitan	PROPN
inlawrev-3733	237	14	development	development	PROPN
inlawrev-3733	237	15	commission	commission	PROPN
inlawrev-3733	237	16	.	.	PUNCT
inlawrev-3733	237	17	"	"	PUNCT
inlawrev-3733	237	18	)	)	PUNCT
inlawrev-3733	237	19	.	.	PUNCT
inlawrev-3733	238	1	81	81	NUM
inlawrev-3733	238	2	.	.	PUNCT
inlawrev-3733	239	1	i	i	PRON
inlawrev-3733	239	2	d	d	PROPN
inlawrev-3733	239	3	82	82	NUM
inlawrev-3733	239	4	.	.	PUNCT
inlawrev-3733	240	1	i	i	PRON
inlawrev-3733	240	2	d	d	PROPN
inlawrev-3733	240	3	83	83	NUM
inlawrev-3733	240	4	.	.	PUNCT
inlawrev-3733	241	1	m	m	VERB
inlawrev-3733	241	2	6	6	NUM
inlawrev-3733	241	3	-	-	SYM
inlawrev-3733	241	4	1.1	1.1	NUM
inlawrev-3733	241	5	-	-	PUNCT
inlawrev-3733	241	6	12.1	12.1	NUM
inlawrev-3733	241	7	-	-	SYM
inlawrev-3733	241	8	14	14	NUM
inlawrev-3733	241	9	.	.	PUNCT
inlawrev-3733	242	1	84	84	NUM
inlawrev-3733	242	2	.	.	PUNCT
inlawrev-3733	243	1	see	see	VERB
inlawrev-3733	243	2	fiscal	fiscal	ADJ
inlawrev-3733	243	3	impact	impact	NOUN
inlawrev-3733	243	4	statement	statement	NOUN
inlawrev-3733	243	5	1055	1055	NUM
inlawrev-3733	243	6	,	,	PUNCT
inlawrev-3733	243	7	supra	supra	PROPN
inlawrev-3733	243	8	note	note	NOUN
inlawrev-3733	243	9	7	7	NUM
inlawrev-3733	243	10	,	,	PUNCT
inlawrev-3733	243	11	at	at	ADP
inlawrev-3733	243	12	3	3	NUM
inlawrev-3733	243	13	-	-	SYM
inlawrev-3733	243	14	4	4	NUM
inlawrev-3733	243	15	.	.	NOUN
inlawrev-3733	243	16	85	85	NUM
inlawrev-3733	243	17	.	.	PUNCT
inlawrev-3733	244	1	see	see	VERB
inlawrev-3733	244	2	i	i	PRON
inlawrev-3733	244	3	d.	d.	PROPN
inlawrev-3733	244	4	1352	1352	NUM
inlawrev-3733	244	5	indiana	indiana	PROPN
inlawrev-3733	244	6	law	law	PROPN
inlawrev-3733	244	7	review	review	NOUN
inlawrev-3733	245	1	[	[	X
inlawrev-3733	245	2	vol	vol	NOUN
inlawrev-3733	245	3	.	.	PUNCT
inlawrev-3733	245	4	38:1341	38:1341	NUM
inlawrev-3733	245	5	assessment	assessment	NOUN
inlawrev-3733	245	6	board	board	NOUN
inlawrev-3733	245	7	of	of	ADP
inlawrev-3733	245	8	appeals	appeals	PROPN
inlawrev-3733	245	9	and	and	CCONJ
inlawrev-3733	245	10	the	the	DET
inlawrev-3733	245	11	department	department	NOUN
inlawrev-3733	245	12	of	of	ADP
inlawrev-3733	245	13	local	local	ADJ
inlawrev-3733	245	14	government	government	NOUN
inlawrev-3733	245	15	finance	finance	NOUN
inlawrev-3733	245	16	the	the	DET
inlawrev-3733	245	17	application	application	NOUN
inlawrev-3733	245	18	is	be	AUX
inlawrev-3733	245	19	approved	approve	VERB
inlawrev-3733	245	20	,	,	PUNCT
inlawrev-3733	245	21	the	the	DET
inlawrev-3733	245	22	religious	religious	ADJ
inlawrev-3733	245	23	institution	institution	NOUN
inlawrev-3733	245	24	may	may	AUX
inlawrev-3733	245	25	file	file	VERB
inlawrev-3733	245	26	a	a	DET
inlawrev-3733	245	27	claim	claim	NOUN
inlawrev-3733	245	28	with	with	ADP
inlawrev-3733	245	29	the	the	DET
inlawrev-3733	245	30	county	county	NOUN
inlawrev-3733	245	31	auditor	auditor	NOUN
inlawrev-3733	245	32	for	for	ADP
inlawrev-3733	245	33	a	a	DET
inlawrev-3733	245	34	refund	refund	NOUN
inlawrev-3733	245	35	of	of	ADP
inlawrev-3733	245	36	the	the	DET
inlawrev-3733	245	37	applicable	applicable	ADJ
inlawrev-3733	245	38	taxes	taxis	NOUN
inlawrev-3733	245	39	.	.	PUNCT
inlawrev-3733	246	1	^^	^^	PUNCT
inlawrev-3733	246	2	the	the	DET
inlawrev-3733	246	3	general	general	ADJ
inlawrev-3733	246	4	assembly	assembly	NOUN
inlawrev-3733	246	5	also	also	ADV
inlawrev-3733	246	6	authorized	authorize	VERB
inlawrev-3733	246	7	amendedbusiness	amendedbusiness	ADJ
inlawrev-3733	246	8	property	property	NOUN
inlawrev-3733	246	9	tax	tax	NOUN
inlawrev-3733	246	10	filings	filing	NOUN
inlawrev-3733	246	11	for	for	ADP
inlawrev-3733	246	12	a	a	DET
inlawrev-3733	246	13	taxpayer	taxpayer	NOUN
inlawrev-3733	246	14	located	locate	VERB
inlawrev-3733	246	15	in	in	ADP
inlawrev-3733	246	16	marion	marion	PROPN
inlawrev-3733	246	17	county	county	PROPN
inlawrev-3733	246	18	and	and	CCONJ
inlawrev-3733	246	19	meeting	meet	VERB
inlawrev-3733	246	20	the	the	DET
inlawrev-3733	246	21	conditions	condition	NOUN
inlawrev-3733	246	22	of	of	ADP
inlawrev-3733	246	23	the	the	DET
inlawrev-3733	246	24	statute.^^	statute.^^	NOUN
inlawrev-3733	246	25	a	a	DET
inlawrev-3733	246	26	taxpayer	taxpayer	NOUN
inlawrev-3733	246	27	is	be	AUX
inlawrev-3733	246	28	authorized	authorize	VERB
inlawrev-3733	246	29	to	to	PART
inlawrev-3733	246	30	amend	amend	VERB
inlawrev-3733	246	31	the	the	DET
inlawrev-3733	246	32	taxpayer	taxpayer	NOUN
inlawrev-3733	246	33	's	's	PART
inlawrev-3733	246	34	return	return	NOUN
inlawrev-3733	246	35	for	for	ADP
inlawrev-3733	246	36	2002	2002	NUM
inlawrev-3733	246	37	to	to	PART
inlawrev-3733	246	38	claim	claim	VERB
inlawrev-3733	246	39	an	an	DET
inlawrev-3733	246	40	industrial	industrial	ADJ
inlawrev-3733	246	41	waste	waste	NOUN
inlawrev-3733	246	42	control	control	PROPN
inlawrev-3733	246	43	facility	facility	NOUN
inlawrev-3733	246	44	exemption	exemption	NOUN
inlawrev-3733	246	45	,	,	PUNCT
inlawrev-3733	246	46	an	an	DET
inlawrev-3733	246	47	industrial	industrial	ADJ
inlawrev-3733	246	48	air	air	NOUN
inlawrev-3733	246	49	purification	purification	NOUN
inlawrev-3733	246	50	exemption	exemption	NOUN
inlawrev-3733	246	51	,	,	PUNCT
inlawrev-3733	246	52	and	and	CCONJ
inlawrev-3733	246	53	an	an	DET
inlawrev-3733	246	54	interstate	interstate	ADJ
inlawrev-3733	246	55	commerce	commerce	NOUN
inlawrev-3733	246	56	exemption	exemption	NOUN
inlawrev-3733	246	57	for	for	ADP
inlawrev-3733	246	58	finished	finished	ADJ
inlawrev-3733	246	59	goods	good	NOUN
inlawrev-3733	246	60	inventory	inventory	NOUN
inlawrev-3733	246	61	to	to	PART
inlawrev-3733	246	62	be	be	AUX
inlawrev-3733	246	63	shipped	ship	VERB
inlawrev-3733	246	64	out	out	ADP
inlawrev-3733	246	65	of	of	ADP
inlawrev-3733	246	66	state	state	NOUN
inlawrev-3733	246	67	.	.	PUNCT
inlawrev-3733	246	68	^^	^^	PUNCT
inlawrev-3733	247	1	the	the	DET
inlawrev-3733	247	2	general	general	ADJ
inlawrev-3733	247	3	assembly	assembly	NOUN
inlawrev-3733	247	4	also	also	ADV
inlawrev-3733	247	5	authorized	authorize	VERB
inlawrev-3733	247	6	a	a	DET
inlawrev-3733	247	7	youth	youth	NOUN
inlawrev-3733	247	8	baseball	baseball	NOUN
inlawrev-3733	247	9	and	and	CCONJ
inlawrev-3733	247	10	softball	softball	NOUN
inlawrev-3733	247	11	organization	organization	NOUN
inlawrev-3733	247	12	for	for	ADP
inlawrev-3733	247	13	an	an	DET
inlawrev-3733	247	14	additional	additional	ADJ
inlawrev-3733	247	15	period	period	NOUN
inlawrev-3733	247	16	in	in	ADP
inlawrev-3733	247	17	which	which	PRON
inlawrev-3733	247	18	to	to	PART
inlawrev-3733	247	19	file	file	VERB
inlawrev-3733	247	20	an	an	DET
inlawrev-3733	247	21	application	application	NOUN
inlawrev-3733	247	22	for	for	ADP
inlawrev-3733	247	23	a	a	DET
inlawrev-3733	247	24	property	property	NOUN
inlawrev-3733	247	25	tax	tax	NOUN
inlawrev-3733	247	26	exemption	exemption	NOUN
inlawrev-3733	247	27	.	.	PUNCT
inlawrev-3733	248	1	^^	^^	PUNCT
inlawrev-3733	248	2	further	far	ADV
inlawrev-3733	248	3	,	,	PUNCT
inlawrev-3733	248	4	the	the	DET
inlawrev-3733	248	5	general	general	ADJ
inlawrev-3733	248	6	assemblypassed	assemblypasse	VERB
inlawrev-3733	248	7	legislation	legislation	NOUN
inlawrev-3733	248	8	increasing	increase	VERB
inlawrev-3733	248	9	certain	certain	ADJ
inlawrev-3733	248	10	property	property	NOUN
inlawrev-3733	248	11	tax	tax	NOUN
inlawrev-3733	248	12	deductions	deduction	NOUN
inlawrev-3733	248	13	as	as	SCONJ
inlawrev-3733	248	14	follows	follow	VERB
inlawrev-3733	248	15	:	:	PUNCT
inlawrev-3733	248	16	(	(	PUNCT
inlawrev-3733	248	17	1	1	X
inlawrev-3733	248	18	)	)	PUNCT
inlawrev-3733	248	19	elderly,^^	elderly,^^	NOUN
inlawrev-3733	248	20	disabled,^^	disabled,^^	NOUN
inlawrev-3733	248	21	and	and	CCONJ
inlawrev-3733	248	22	disabled	disabled	ADJ
inlawrev-3733	248	23	veteran	veteran	NOUN
inlawrev-3733	248	24	(	(	PUNCT
inlawrev-3733	248	25	not	not	PART
inlawrev-3733	248	26	service	service	NOUN
inlawrev-3733	248	27	related)^^	related)^^	NOUN
inlawrev-3733	248	28	deductions	deduction	NOUN
inlawrev-3733	248	29	were	be	AUX
inlawrev-3733	248	30	raised	raise	VERB
inlawrev-3733	248	31	from	from	ADP
inlawrev-3733	248	32	$	$	SYM
inlawrev-3733	248	33	9000	9000	NUM
inlawrev-3733	248	34	to	to	PART
inlawrev-3733	248	35	$	$	SYM
inlawrev-3733	248	36	12,480	12,480	NUM
inlawrev-3733	248	37	;	;	PUNCT
inlawrev-3733	248	38	(	(	PUNCT
inlawrev-3733	248	39	2	2	X
inlawrev-3733	248	40	)	)	PUNCT
inlawrev-3733	248	41	service	service	NOUN
inlawrev-3733	248	42	related	relate	VERB
inlawrev-3733	248	43	disable	disable	NOUN
inlawrev-3733	248	44	veteran^^	veteran^^	NOUN
inlawrev-3733	248	45	from	from	ADP
inlawrev-3733	248	46	$	$	SYM
inlawrev-3733	248	47	12,000	12,000	NUM
inlawrev-3733	248	48	to	to	PART
inlawrev-3733	248	49	$	$	SYM
inlawrev-3733	248	50	24,960	24,960	NUM
inlawrev-3733	248	51	;	;	PUNCT
inlawrev-3733	248	52	and	and	CCONJ
inlawrev-3733	248	53	,	,	PUNCT
inlawrev-3733	248	54	(	(	PUNCT
inlawrev-3733	248	55	3	3	X
inlawrev-3733	248	56	)	)	PUNCT
inlawrev-3733	248	57	widow	widow	NOUN
inlawrev-3733	248	58	of	of	ADP
inlawrev-3733	248	59	veteran^"^	veteran^"^	NOUN
inlawrev-3733	248	60	and	and	CCONJ
inlawrev-3733	248	61	world	world	NOUN
inlawrev-3733	248	62	war	war	NOUN
inlawrev-3733	248	63	i	i	PRON
inlawrev-3733	248	64	veteran^^	veteran^^	ADV
inlawrev-3733	248	65	from	from	ADP
inlawrev-3733	248	66	$	$	SYM
inlawrev-3733	248	67	9000	9000	NUM
inlawrev-3733	248	68	to	to	PART
inlawrev-3733	248	69	$	$	SYM
inlawrev-3733	248	70	18,720	18,720	NUM
inlawrev-3733	248	71	.	.	PUNCT
inlawrev-3733	249	1	this	this	DET
inlawrev-3733	249	2	same	same	ADJ
inlawrev-3733	249	3	legislation	legislation	NOUN
inlawrev-3733	249	4	also	also	ADV
inlawrev-3733	249	5	raised	raise	VERB
inlawrev-3733	249	6	by	by	ADP
inlawrev-3733	249	7	108	108	NUM
inlawrev-3733	249	8	%	%	NOUN
inlawrev-3733	249	9	the	the	DET
inlawrev-3733	249	10	deductions	deduction	NOUN
inlawrev-3733	249	11	for	for	ADP
inlawrev-3733	249	12	rehabilitated	rehabilitate	VERB
inlawrev-3733	249	13	property.^^	property.^^	NUM
inlawrev-3733	249	14	e.	e.	PROPN
inlawrev-3733	249	15	miscellaneous	miscellaneous	PROPN
inlawrev-3733	249	16	the	the	DET
inlawrev-3733	249	17	general	general	ADJ
inlawrev-3733	249	18	assembly	assembly	NOUN
inlawrev-3733	249	19	passed	pass	VERB
inlawrev-3733	249	20	legislation	legislation	NOUN
inlawrev-3733	249	21	allowing	allow	VERB
inlawrev-3733	249	22	a	a	DET
inlawrev-3733	249	23	custodial	custodial	ADJ
inlawrev-3733	249	24	parent	parent	NOUN
inlawrev-3733	249	25	to	to	PART
inlawrev-3733	249	26	bring	bring	VERB
inlawrev-3733	249	27	an	an	DET
inlawrev-3733	249	28	action	action	NOUN
inlawrev-3733	249	29	to	to	PART
inlawrev-3733	249	30	recover	recover	VERB
inlawrev-3733	249	31	delinquent	delinquent	ADJ
inlawrev-3733	249	32	child	child	NOUN
inlawrev-3733	249	33	support	support	NOUN
inlawrev-3733	249	34	by	by	ADP
inlawrev-3733	249	35	intercepting	intercept	VERB
inlawrev-3733	249	36	the	the	DET
inlawrev-3733	249	37	child	child	NOUN
inlawrev-3733	249	38	support	support	NOUN
inlawrev-3733	249	39	obligor	obligor	NOUN
inlawrev-3733	249	40	's	's	PART
inlawrev-3733	249	41	state	state	NOUN
inlawrev-3733	249	42	income	income	NOUN
inlawrev-3733	249	43	tax	tax	NOUN
inlawrev-3733	249	44	reftind.^^	reftind.^^	PUNCT
inlawrev-3733	249	45	the	the	DET
inlawrev-3733	249	46	legislation	legislation	NOUN
inlawrev-3733	249	47	required	require	VERB
inlawrev-3733	249	48	that	that	SCONJ
inlawrev-3733	249	49	the	the	DET
inlawrev-3733	249	50	noncustodial	noncustodial	ADJ
inlawrev-3733	249	51	parent	parent	NOUN
inlawrev-3733	249	52	must	must	AUX
inlawrev-3733	249	53	:	:	PUNCT
inlawrev-3733	249	54	(	(	PUNCT
inlawrev-3733	249	55	1	1	X
inlawrev-3733	249	56	)	)	PUNCT
inlawrev-3733	249	57	be	be	AUX
inlawrev-3733	249	58	in	in	ADP
inlawrev-3733	249	59	arrears	arrear	NOUN
inlawrev-3733	249	60	of	of	ADP
inlawrev-3733	249	61	$	$	SYM
inlawrev-3733	249	62	1500	1500	NUM
inlawrev-3733	249	63	or	or	CCONJ
inlawrev-3733	249	64	more	more	ADJ
inlawrev-3733	249	65	in	in	ADP
inlawrev-3733	249	66	child	child	NOUN
inlawrev-3733	249	67	support	support	NOUN
inlawrev-3733	249	68	;	;	PUNCT
inlawrev-3733	249	69	and	and	CCONJ
inlawrev-3733	249	70	,	,	PUNCT
inlawrev-3733	249	71	(	(	PUNCT
inlawrev-3733	249	72	2	2	X
inlawrev-3733	249	73	)	)	PUNCT
inlawrev-3733	249	74	have	have	AUX
inlawrev-3733	249	75	intentionally	intentionally	ADV
inlawrev-3733	249	76	violated	violate	VERB
inlawrev-3733	249	77	the	the	DET
inlawrev-3733	249	78	terms	term	NOUN
inlawrev-3733	249	79	of	of	ADP
inlawrev-3733	249	80	the	the	DET
inlawrev-3733	249	81	most	most	ADV
inlawrev-3733	249	82	recent	recent	ADJ
inlawrev-3733	249	83	child	child	NOUN
inlawrev-3733	249	84	support	support	NOUN
inlawrev-3733	249	85	order	order	NOUN
inlawrev-3733	249	86	for	for	SCONJ
inlawrev-3733	249	87	the	the	DET
inlawrev-3733	249	88	petition	petition	NOUN
inlawrev-3733	249	89	to	to	PART
inlawrev-3733	249	90	intercept	intercept	VERB
inlawrev-3733	249	91	the	the	DET
inlawrev-3733	249	92	tax	tax	NOUN
inlawrev-3733	249	93	refund	refund	NOUN
inlawrev-3733	249	94	to	to	PART
inlawrev-3733	249	95	be	be	AUX
inlawrev-3733	249	96	granted.^^	granted.^^	NOUN
inlawrev-3733	249	97	the	the	DET
inlawrev-3733	249	98	general	general	ADJ
inlawrev-3733	249	99	assembly	assembly	NOUN
inlawrev-3733	249	100	also	also	ADV
inlawrev-3733	249	101	provided	provide	VERB
inlawrev-3733	249	102	that	that	SCONJ
inlawrev-3733	249	103	even	even	ADV
inlawrev-3733	249	104	if	if	SCONJ
inlawrev-3733	249	105	the	the	DET
inlawrev-3733	249	106	custodial	custodial	ADJ
inlawrev-3733	249	107	parent	parent	NOUN
inlawrev-3733	249	108	filed	file	VERB
inlawrev-3733	249	109	a	a	DET
inlawrev-3733	249	110	joint	joint	ADJ
inlawrev-3733	249	111	return	return	NOUN
inlawrev-3733	249	112	with	with	ADP
inlawrev-3733	249	113	the	the	DET
inlawrev-3733	249	114	noncustodial	noncustodial	ADJ
inlawrev-3733	249	115	parent	parent	NOUN
inlawrev-3733	249	116	,	,	PUNCT
inlawrev-3733	249	117	the	the	DET
inlawrev-3733	249	118	custodial	custodial	ADJ
inlawrev-3733	249	119	parent	parent	NOUN
inlawrev-3733	249	120	could	could	AUX
inlawrev-3733	249	121	petition	petition	VERB
inlawrev-3733	249	122	the	the	DET
inlawrev-3733	249	123	court	court	NOUN
inlawrev-3733	249	124	to	to	PART
inlawrev-3733	249	125	intercept	intercept	VERB
inlawrev-3733	249	126	86	86	NUM
inlawrev-3733	249	127	.	.	PUNCT
inlawrev-3733	250	1	act	act	PROPN
inlawrev-3733	250	2	of	of	ADP
inlawrev-3733	250	3	mar	mar	PROPN
inlawrev-3733	250	4	.	.	PROPN
inlawrev-3733	250	5	18	18	NUM
inlawrev-3733	250	6	,	,	PUNCT
inlawrev-3733	250	7	2004	2004	NUM
inlawrev-3733	250	8	,	,	PUNCT
inlawrev-3733	250	9	§	§	PROPN
inlawrev-3733	250	10	§	§	PROPN
inlawrev-3733	250	11	13	13	NUM
inlawrev-3733	250	12	-	-	SYM
inlawrev-3733	250	13	14	14	NUM
inlawrev-3733	250	14	,	,	PUNCT
inlawrev-3733	250	15	2004	2004	NUM
inlawrev-3733	250	16	ind	ind	NOUN
inlawrev-3733	250	17	.	.	PUNCT
inlawrev-3733	251	1	acts	act	VERB
inlawrev-3733	251	2	90	90	NUM
inlawrev-3733	251	3	.	.	PUNCT
inlawrev-3733	252	1	87	87	NUM
inlawrev-3733	252	2	.	.	PUNCT
inlawrev-3733	253	1	/j	/j	INTJ
inlawrev-3733	253	2	.	.	PUNCT
inlawrev-3733	254	1	§	§	PROPN
inlawrev-3733	254	2	1	1	NUM
inlawrev-3733	254	3	6	6	NUM
inlawrev-3733	254	4	.	.	PUNCT
inlawrev-3733	255	1	the	the	DET
inlawrev-3733	255	2	conditions	condition	NOUN
inlawrev-3733	255	3	listed	list	VERB
inlawrev-3733	255	4	involve	involve	VERB
inlawrev-3733	255	5	the	the	DET
inlawrev-3733	255	6	previous	previous	ADJ
inlawrev-3733	255	7	filing	filing	NOUN
inlawrev-3733	255	8	ofcertain	ofcertain	NOUN
inlawrev-3733	255	9	tax	tax	NOUN
inlawrev-3733	255	10	forms	form	NOUN
inlawrev-3733	255	11	on	on	ADP
inlawrev-3733	255	12	certain	certain	ADJ
inlawrev-3733	255	13	dates	date	NOUN
inlawrev-3733	255	14	as	as	SCONJ
inlawrev-3733	255	15	listed	list	VERB
inlawrev-3733	255	16	in	in	ADP
inlawrev-3733	255	17	part	part	NOUN
inlawrev-3733	255	18	(	(	PUNCT
inlawrev-3733	255	19	b	b	NOUN
inlawrev-3733	255	20	)	)	PUNCT
inlawrev-3733	255	21	of	of	ADP
inlawrev-3733	255	22	the	the	DET
inlawrev-3733	255	23	statute	statute	NOUN
inlawrev-3733	255	24	.	.	PUNCT
inlawrev-3733	256	1	88	88	NUM
inlawrev-3733	256	2	.	.	PUNCT
inlawrev-3733	257	1	i	i	PRON
inlawrev-3733	257	2	d	d	PROPN
inlawrev-3733	257	3	89	89	NUM
inlawrev-3733	257	4	.	.	PUNCT
inlawrev-3733	258	1	i	i	PRON
inlawrev-3733	258	2	d	d	PROPN
inlawrev-3733	258	3	§	§	PROPN
inlawrev-3733	258	4	15	15	NUM
inlawrev-3733	258	5	.	.	PUNCT
inlawrev-3733	259	1	the	the	DET
inlawrev-3733	259	2	provision	provision	NOUN
inlawrev-3733	259	3	applied	apply	VERB
inlawrev-3733	259	4	to	to	ADP
inlawrev-3733	259	5	the	the	DET
inlawrev-3733	259	6	southport	southport	PROPN
inlawrev-3733	259	7	little	little	ADJ
inlawrev-3733	259	8	league	league	NOUN
inlawrev-3733	259	9	that	that	PRON
inlawrev-3733	259	10	failed	fail	VERB
inlawrev-3733	259	11	to	to	PART
inlawrev-3733	259	12	renew	renew	VERB
inlawrev-3733	259	13	its	its	PRON
inlawrev-3733	259	14	exemption	exemption	NOUN
inlawrev-3733	259	15	.	.	PUNCT
inlawrev-3733	260	1	90	90	NUM
inlawrev-3733	260	2	.	.	PUNCT
inlawrev-3733	261	1	ind	ind	PROPN
inlawrev-3733	261	2	.	.	PUNCT
inlawrev-3733	262	1	code	code	PROPN
inlawrev-3733	262	2	§	§	PROPN
inlawrev-3733	262	3	6	6	NUM
inlawrev-3733	262	4	-	-	SYM
inlawrev-3733	262	5	1.1	1.1	NUM
inlawrev-3733	262	6	-	-	PUNCT
inlawrev-3733	262	7	12	12	NUM
inlawrev-3733	262	8	-	-	SYM
inlawrev-3733	262	9	9	9	NUM
inlawrev-3733	262	10	(	(	PUNCT
inlawrev-3733	262	11	2004	2004	NUM
inlawrev-3733	262	12	)	)	PUNCT
inlawrev-3733	262	13	.	.	PUNCT
inlawrev-3733	263	1	91	91	NUM
inlawrev-3733	263	2	.	.	PUNCT
inlawrev-3733	264	1	i	i	PRON
inlawrev-3733	264	2	d	d	PROPN
inlawrev-3733	264	3	§	§	PROPN
inlawrev-3733	264	4	6	6	NUM
inlawrev-3733	264	5	-	-	SYM
inlawrev-3733	264	6	1.1	1.1	NUM
inlawrev-3733	264	7	-	-	PUNCT
inlawrev-3733	264	8	12	12	NUM
inlawrev-3733	264	9	-	-	SYM
inlawrev-3733	264	10	11	11	NUM
inlawrev-3733	264	11	.	.	PUNCT
inlawrev-3733	265	1	92	92	NUM
inlawrev-3733	265	2	.	.	PUNCT
inlawrev-3733	266	1	i	i	PRON
inlawrev-3733	266	2	d	d	PROPN
inlawrev-3733	266	3	§	§	PROPN
inlawrev-3733	266	4	6	6	NUM
inlawrev-3733	266	5	-	-	SYM
inlawrev-3733	266	6	1.1	1.1	NUM
inlawrev-3733	266	7	-	-	PUNCT
inlawrev-3733	266	8	12	12	NUM
inlawrev-3733	266	9	-	-	SYM
inlawrev-3733	266	10	14	14	NUM
inlawrev-3733	266	11	.	.	PUNCT
inlawrev-3733	267	1	93	93	NUM
inlawrev-3733	267	2	.	.	PUNCT
inlawrev-3733	268	1	i	i	PRON
inlawrev-3733	268	2	d	d	PROPN
inlawrev-3733	268	3	§	§	PROPN
inlawrev-3733	268	4	6	6	NUM
inlawrev-3733	268	5	-	-	SYM
inlawrev-3733	268	6	1.1	1.1	NUM
inlawrev-3733	268	7	-	-	PUNCT
inlawrev-3733	268	8	12	12	NUM
inlawrev-3733	268	9	-	-	SYM
inlawrev-3733	268	10	13	13	NUM
inlawrev-3733	268	11	.	.	PUNCT
inlawrev-3733	269	1	94	94	NUM
inlawrev-3733	269	2	.	.	PUNCT
inlawrev-3733	270	1	i	i	PRON
inlawrev-3733	270	2	d	d	PROPN
inlawrev-3733	270	3	§	§	PROPN
inlawrev-3733	270	4	6	6	NUM
inlawrev-3733	270	5	-	-	SYM
inlawrev-3733	270	6	1.1	1.1	NUM
inlawrev-3733	270	7	-	-	PUNCT
inlawrev-3733	270	8	12	12	NUM
inlawrev-3733	270	9	-	-	SYM
inlawrev-3733	270	10	16	16	NUM
inlawrev-3733	270	11	.	.	PUNCT
inlawrev-3733	271	1	95	95	NUM
inlawrev-3733	271	2	.	.	PUNCT
inlawrev-3733	272	1	i	i	PRON
inlawrev-3733	272	2	d	d	PROPN
inlawrev-3733	272	3	§	§	PROPN
inlawrev-3733	272	4	6	6	NUM
inlawrev-3733	272	5	-	-	SYM
inlawrev-3733	272	6	1.1	1.1	NUM
inlawrev-3733	272	7	-	-	PUNCT
inlawrev-3733	272	8	12	12	NUM
inlawrev-3733	272	9	-	-	SYM
inlawrev-3733	272	10	17.4	17.4	NUM
inlawrev-3733	272	11	.	.	PUNCT
inlawrev-3733	273	1	96	96	NUM
inlawrev-3733	273	2	.	.	PUNCT
inlawrev-3733	274	1	i	i	PRON
inlawrev-3733	274	2	d	d	PROPN
inlawrev-3733	274	3	§	§	PROPN
inlawrev-3733	274	4	§	§	PROPN
inlawrev-3733	274	5	6	6	NUM
inlawrev-3733	274	6	-	-	SYM
inlawrev-3733	274	7	1.1	1.1	NUM
inlawrev-3733	274	8	-	-	PUNCT
inlawrev-3733	274	9	12	12	NUM
inlawrev-3733	274	10	-	-	SYM
inlawrev-3733	274	11	18	18	NUM
inlawrev-3733	274	12	,	,	PUNCT
inlawrev-3733	274	13	-12	-12	PROPN
inlawrev-3733	274	14	-	-	SYM
inlawrev-3733	274	15	22	22	NUM
inlawrev-3733	274	16	,	,	PUNCT
inlawrev-3733	274	17	-12.1	-12.1	PROPN
inlawrev-3733	274	18	-	-	SYM
inlawrev-3733	274	19	4.1	4.1	NUM
inlawrev-3733	274	20	.	.	PUNCT
inlawrev-3733	275	1	97	97	NUM
inlawrev-3733	275	2	.	.	PUNCT
inlawrev-3733	276	1	i	i	PROPN
inlawrev-3733	276	2	d	d	PROPN
inlawrev-3733	276	3	§	§	PROPN
inlawrev-3733	276	4	31	31	NUM
inlawrev-3733	276	5	-	-	SYM
inlawrev-3733	276	6	16	16	NUM
inlawrev-3733	276	7	-	-	PUNCT
inlawrev-3733	276	8	12.5	12.5	NUM
inlawrev-3733	276	9	-	-	SYM
inlawrev-3733	276	10	2	2	NUM
inlawrev-3733	276	11	.	.	NOUN
inlawrev-3733	276	12	98	98	NUM
inlawrev-3733	276	13	.	.	PUNCT
inlawrev-3733	277	1	i	i	PRON
inlawrev-3733	277	2	d	d	PROPN
inlawrev-3733	277	3	2005	2005	NUM
inlawrev-3733	277	4	]	]	PUNCT
inlawrev-3733	277	5	tax	tax	NOUN
inlawrev-3733	277	6	law	law	NOUN
inlawrev-3733	277	7	1353	1353	NUM
inlawrev-3733	277	8	the	the	DET
inlawrev-3733	277	9	noncustodial	noncustodial	ADJ
inlawrev-3733	277	10	parent	parent	NOUN
inlawrev-3733	277	11	's	's	PART
inlawrev-3733	277	12	half	half	NOUN
inlawrev-3733	277	13	of	of	ADP
inlawrev-3733	277	14	the	the	DET
inlawrev-3733	277	15	retum.^^	retum.^^	NOUN
inlawrev-3733	277	16	the	the	DET
inlawrev-3733	277	17	legislation	legislation	NOUN
inlawrev-3733	277	18	specifically	specifically	ADV
inlawrev-3733	277	19	provided	provide	VERB
inlawrev-3733	277	20	that	that	SCONJ
inlawrev-3733	277	21	this	this	DET
inlawrev-3733	277	22	option	option	NOUN
inlawrev-3733	277	23	is	be	AUX
inlawrev-3733	277	24	not	not	PART
inlawrev-3733	277	25	available	available	ADJ
inlawrev-3733	277	26	for	for	ADP
inlawrev-3733	277	27	support	support	NOUN
inlawrev-3733	277	28	orders	order	NOUN
inlawrev-3733	277	29	which	which	PRON
inlawrev-3733	277	30	were	be	AUX
inlawrev-3733	277	31	entered	enter	VERB
inlawrev-3733	277	32	in	in	ADP
inlawrev-3733	277	33	title	title	NOUN
inlawrev-3733	277	34	iv	iv	NUM
inlawrev-3733	277	35	-	-	PUNCT
inlawrev-3733	277	36	d	d	NOUN
inlawrev-3733	277	37	cases	case	NOUN
inlawrev-3733	277	38	.	.	PUNCT
inlawrev-3733	278	1	*	*	PUNCT
inlawrev-3733	278	2	^^	^^	PUNCT
inlawrev-3733	278	3	the	the	DET
inlawrev-3733	278	4	bill	bill	NOUN
inlawrev-3733	278	5	also	also	ADV
inlawrev-3733	278	6	contained	contain	VERB
inlawrev-3733	278	7	a	a	DET
inlawrev-3733	278	8	requirement	requirement	NOUN
inlawrev-3733	278	9	that	that	SCONJ
inlawrev-3733	278	10	the	the	DET
inlawrev-3733	278	11	court	court	NOUN
inlawrev-3733	278	12	notify	notify	VERB
inlawrev-3733	278	13	both	both	CCONJ
inlawrev-3733	278	14	the	the	DET
inlawrev-3733	278	15	noncustodial	noncustodial	ADJ
inlawrev-3733	278	16	parent	parent	NOUN
inlawrev-3733	278	17	and	and	CCONJ
inlawrev-3733	278	18	a	a	DET
inlawrev-3733	278	19	person	person	NOUN
inlawrev-3733	278	20	who	who	PRON
inlawrev-3733	278	21	filed	file	VERB
inlawrev-3733	278	22	a	a	DET
inlawrev-3733	278	23	joint	joint	ADJ
inlawrev-3733	278	24	state	state	NOUN
inlawrev-3733	278	25	income	income	NOUN
inlawrev-3733	278	26	tax	tax	NOUN
inlawrev-3733	278	27	return	return	NOUN
inlawrev-3733	278	28	with	with	ADP
inlawrev-3733	278	29	the	the	DET
inlawrev-3733	278	30	noncustodial	noncustodial	ADJ
inlawrev-3733	278	31	parent	parent	NOUN
inlawrev-3733	278	32	ofthe	ofthe	NOUN
inlawrev-3733	278	33	hearing	hearing	NOUN
inlawrev-3733	278	34	by	by	ADP
inlawrev-3733	278	35	certified	certified	ADJ
inlawrev-3733	278	36	mail	mail	NOUN
inlawrev-3733	278	37	,	,	PUNCT
inlawrev-3733	278	38	return	return	VERB
inlawrev-3733	278	39	receipt	receipt	NOUN
inlawrev-3733	278	40	requested	request	VERB
inlawrev-3733	278	41	.	.	PUNCT
inlawrev-3733	279	1	^^^	^^^	ADP
inlawrev-3733	279	2	the	the	DET
inlawrev-3733	279	3	general	general	ADJ
inlawrev-3733	279	4	assembly	assembly	NOUN
inlawrev-3733	279	5	enacted	enact	VERB
inlawrev-3733	279	6	legislation	legislation	NOUN
inlawrev-3733	279	7	requiring	require	VERB
inlawrev-3733	279	8	the	the	DET
inlawrev-3733	279	9	department	department	NOUN
inlawrev-3733	279	10	ofstate	ofstate	NOUN
inlawrev-3733	279	11	revenue	revenue	NOUN
inlawrev-3733	279	12	to	to	PART
inlawrev-3733	279	13	collect	collect	VERB
inlawrev-3733	279	14	and	and	CCONJ
inlawrev-3733	279	15	maintain	maintain	VERB
inlawrev-3733	279	16	information	information	NOUN
inlawrev-3733	279	17	for	for	ADP
inlawrev-3733	279	18	all	all	DET
inlawrev-3733	279	19	retail	retail	ADJ
inlawrev-3733	279	20	merchants	merchant	NOUN
inlawrev-3733	279	21	concerning	concern	VERB
inlawrev-3733	279	22	the	the	DET
inlawrev-3733	279	23	merchants	merchant	NOUN
inlawrev-3733	279	24	'	'	PART
inlawrev-3733	279	25	industry	industry	NOUN
inlawrev-3733	279	26	codes	code	NOUN
inlawrev-3733	279	27	under	under	ADP
inlawrev-3733	279	28	the	the	DET
inlawrev-3733	279	29	north	north	ADJ
inlawrev-3733	279	30	american	american	ADJ
inlawrev-3733	279	31	industry	industry	NOUN
inlawrev-3733	279	32	classification	classification	NOUN
inlawrev-3733	279	33	system	system	NOUN
inlawrev-3733	279	34	manual	manual	NOUN
inlawrev-3733	279	35	.	.	PUNCT
inlawrev-3733	280	1	^^^	^^^	NOUN
inlawrev-3733	280	2	a	a	DET
inlawrev-3733	280	3	portion	portion	NOUN
inlawrev-3733	280	4	of	of	ADP
inlawrev-3733	280	5	retail	retail	ADJ
inlawrev-3733	280	6	merchants	merchant	NOUN
inlawrev-3733	280	7	currently	currently	ADV
inlawrev-3733	280	8	registered	register	VERB
inlawrev-3733	280	9	in	in	ADP
inlawrev-3733	280	10	indiana	indiana	PROPN
inlawrev-3733	280	11	are	be	AUX
inlawrev-3733	280	12	categorized	categorize	VERB
inlawrev-3733	280	13	in	in	ADP
inlawrev-3733	280	14	dor	dor	PROPN
inlawrev-3733	280	15	records	record	NOUN
inlawrev-3733	280	16	based	base	VERB
inlawrev-3733	280	17	on	on	ADP
inlawrev-3733	280	18	the	the	DET
inlawrev-3733	280	19	standard	standard	ADJ
inlawrev-3733	280	20	industrial	industrial	ADJ
inlawrev-3733	280	21	classification	classification	NOUN
inlawrev-3733	280	22	(	(	PUNCT
inlawrev-3733	280	23	"	"	PUNCT
inlawrev-3733	280	24	sic	sic	ADJ
inlawrev-3733	280	25	"	"	PUNCT
inlawrev-3733	280	26	)	)	PUNCT
inlawrev-3733	280	27	codes	code	NOUN
inlawrev-3733	280	28	.	.	PUNCT
inlawrev-3733	281	1	^^^	^^^	ADP
inlawrev-3733	281	2	the	the	DET
inlawrev-3733	281	3	sic	sic	ADJ
inlawrev-3733	281	4	system	system	NOUN
inlawrev-3733	281	5	was	be	AUX
inlawrev-3733	281	6	used	use	VERB
inlawrev-3733	281	7	by	by	ADP
inlawrev-3733	281	8	government	government	NOUN
inlawrev-3733	281	9	and	and	CCONJ
inlawrev-3733	281	10	industry	industry	NOUN
inlawrev-3733	281	11	until	until	SCONJ
inlawrev-3733	281	12	it	it	PRON
inlawrev-3733	281	13	was	be	AUX
inlawrev-3733	281	14	replaced	replace	VERB
inlawrev-3733	281	15	in	in	ADP
inlawrev-3733	281	16	1997	1997	NUM
inlawrev-3733	281	17	by	by	ADP
inlawrev-3733	281	18	the	the	DET
inlawrev-3733	281	19	north	north	ADJ
inlawrev-3733	281	20	american	american	ADJ
inlawrev-3733	281	21	industry	industry	NOUN
inlawrev-3733	281	22	classification	classification	NOUN
inlawrev-3733	281	23	system	system	NOUN
inlawrev-3733	281	24	(	(	PUNCT
inlawrev-3733	281	25	"	"	PUNCT
inlawrev-3733	281	26	naics	naic	NOUN
inlawrev-3733	281	27	"	"	PUNCT
inlawrev-3733	281	28	)	)	PUNCT
inlawrev-3733	281	29	.	.	PUNCT
inlawrev-3733	282	1	in	in	ADP
inlawrev-3733	282	2	some	some	DET
inlawrev-3733	282	3	cases	case	NOUN
inlawrev-3733	282	4	,	,	PUNCT
inlawrev-3733	282	5	it	it	PRON
inlawrev-3733	282	6	is	be	AUX
inlawrev-3733	282	7	possible	possible	ADJ
inlawrev-3733	282	8	to	to	PART
inlawrev-3733	282	9	directly	directly	ADV
inlawrev-3733	282	10	link	link	VERB
inlawrev-3733	282	11	all	all	DET
inlawrev-3733	282	12	ofthe	ofthe	ADJ
inlawrev-3733	282	13	business	business	NOUN
inlawrev-3733	282	14	types	type	NOUN
inlawrev-3733	282	15	listed	list	VERB
inlawrev-3733	282	16	under	under	ADP
inlawrev-3733	282	17	one	one	NUM
inlawrev-3733	282	18	sic	sic	ADJ
inlawrev-3733	282	19	code	code	NOUN
inlawrev-3733	282	20	to	to	ADP
inlawrev-3733	282	21	a	a	DET
inlawrev-3733	282	22	single	single	ADJ
inlawrev-3733	282	23	corresponding	correspond	VERB
inlawrev-3733	282	24	naics	naic	NOUN
inlawrev-3733	282	25	code	code	NOUN
inlawrev-3733	282	26	.	.	PUNCT
inlawrev-3733	283	1	however	however	ADV
inlawrev-3733	283	2	,	,	PUNCT
inlawrev-3733	283	3	many	many	ADJ
inlawrev-3733	283	4	businesses	business	NOUN
inlawrev-3733	283	5	currently	currently	ADV
inlawrev-3733	283	6	classified	classify	VERB
inlawrev-3733	283	7	under	under	ADP
inlawrev-3733	283	8	the	the	DET
inlawrev-3733	283	9	one	one	NUM
inlawrev-3733	283	10	sic	sic	ADJ
inlawrev-3733	283	11	code	code	NOUN
inlawrev-3733	283	12	also	also	ADV
inlawrev-3733	283	13	correspond	correspond	VERB
inlawrev-3733	283	14	to	to	ADP
inlawrev-3733	283	15	a	a	DET
inlawrev-3733	283	16	number	number	NOUN
inlawrev-3733	283	17	of	of	ADP
inlawrev-3733	283	18	different	different	ADJ
inlawrev-3733	283	19	naics	naic	NOUN
inlawrev-3733	283	20	codes	code	NOUN
inlawrev-3733	283	21	.	.	PUNCT
inlawrev-3733	284	1	as	as	ADP
inlawrev-3733	284	2	a	a	DET
inlawrev-3733	284	3	result	result	NOUN
inlawrev-3733	284	4	of	of	ADP
inlawrev-3733	284	5	this	this	DET
inlawrev-3733	284	6	legislation	legislation	NOUN
inlawrev-3733	284	7	,	,	PUNCT
inlawrev-3733	284	8	the	the	DET
inlawrev-3733	284	9	department	department	NOUN
inlawrev-3733	284	10	ofrevenue	ofrevenue	NOUN
inlawrev-3733	284	11	was	be	AUX
inlawrev-3733	284	12	required	require	VERB
inlawrev-3733	284	13	to	to	PART
inlawrev-3733	284	14	develop	develop	VERB
inlawrev-3733	284	15	a	a	DET
inlawrev-3733	284	16	method	method	NOUN
inlawrev-3733	284	17	of	of	ADP
inlawrev-3733	284	18	collecting	collect	VERB
inlawrev-3733	284	19	naics	naic	NOUN
inlawrev-3733	284	20	codes	code	NOUN
inlawrev-3733	284	21	directly	directly	ADV
inlawrev-3733	284	22	from	from	ADP
inlawrev-3733	284	23	merchants	merchant	NOUN
inlawrev-3733	284	24	currently	currently	ADV
inlawrev-3733	284	25	categorized	categorize	VERB
inlawrev-3733	284	26	under	under	ADP
inlawrev-3733	284	27	the	the	DET
inlawrev-3733	284	28	sic	sic	ADJ
inlawrev-3733	284	29	system	system	NOUN
inlawrev-3733	284	30	.	.	PUNCT
inlawrev-3733	285	1	^^"^	^^"^	VERB
inlawrev-3733	285	2	the	the	DET
inlawrev-3733	285	3	general	general	ADJ
inlawrev-3733	285	4	assembly	assembly	NOUN
inlawrev-3733	285	5	also	also	ADV
inlawrev-3733	285	6	eliminated	eliminate	VERB
inlawrev-3733	285	7	certain	certain	ADJ
inlawrev-3733	285	8	tax	tax	NOUN
inlawrev-3733	285	9	credits	credit	NOUN
inlawrev-3733	285	10	provided	provide	VERB
inlawrev-3733	285	11	to	to	ADP
inlawrev-3733	285	12	members	member	NOUN
inlawrev-3733	285	13	of	of	ADP
inlawrev-3733	285	14	the	the	DET
inlawrev-3733	285	15	indiana	indiana	PROPN
inlawrev-3733	285	16	comprehensive	comprehensive	PROPN
inlawrev-3733	285	17	health	health	PROPN
inlawrev-3733	285	18	insurance	insurance	PROPN
inlawrev-3733	285	19	association	association	NOUN
inlawrev-3733	285	20	(	(	PUNCT
inlawrev-3733	285	21	"	"	PUNCT
inlawrev-3733	285	22	ichia").^^^	ichia").^^^	PROPN
inlawrev-3733	285	23	prior	prior	ADV
inlawrev-3733	285	24	to	to	ADP
inlawrev-3733	285	25	this	this	DET
inlawrev-3733	285	26	legislation	legislation	NOUN
inlawrev-3733	285	27	ichia	ichia	NOUN
inlawrev-3733	285	28	members	member	NOUN
inlawrev-3733	285	29	ofthe	ofthe	NOUN
inlawrev-3733	285	30	organization	organization	NOUN
inlawrev-3733	285	31	were	be	AUX
inlawrev-3733	285	32	assessed	assess	VERB
inlawrev-3733	285	33	losses	loss	NOUN
inlawrev-3733	285	34	based	base	VERB
inlawrev-3733	285	35	proportionately	proportionately	ADV
inlawrev-3733	285	36	on	on	ADP
inlawrev-3733	285	37	the	the	DET
inlawrev-3733	285	38	number	number	NOUN
inlawrev-3733	285	39	ofpremiums	ofpremium	NOUN
inlawrev-3733	285	40	collected	collect	VERB
inlawrev-3733	285	41	from	from	ADP
inlawrev-3733	285	42	indiana	indiana	PROPN
inlawrev-3733	285	43	residents	resident	NOUN
inlawrev-3733	285	44	who	who	PRON
inlawrev-3733	285	45	were	be	AUX
inlawrev-3733	285	46	involved	involve	VERB
inlawrev-3733	285	47	in	in	ADP
inlawrev-3733	285	48	the	the	DET
inlawrev-3733	285	49	ichia	ichia	NOUN
inlawrev-3733	285	50	program	program	NOUN
inlawrev-3733	285	51	.	.	PUNCT
inlawrev-3733	286	1	the	the	DET
inlawrev-3733	286	2	members	member	NOUN
inlawrev-3733	286	3	were	be	AUX
inlawrev-3733	286	4	then	then	ADV
inlawrev-3733	286	5	allowed	allow	VERB
inlawrev-3733	286	6	to	to	PART
inlawrev-3733	286	7	take	take	VERB
inlawrev-3733	286	8	a	a	DET
inlawrev-3733	286	9	credit	credit	NOUN
inlawrev-3733	286	10	against	against	ADP
inlawrev-3733	286	11	indiana	indiana	PROPN
inlawrev-3733	286	12	premium	premium	PROPN
inlawrev-3733	286	13	taxes	taxis	NOUN
inlawrev-3733	286	14	,	,	PUNCT
inlawrev-3733	286	15	adjusted	adjust	VERB
inlawrev-3733	286	16	gross	gross	ADJ
inlawrev-3733	286	17	income	income	NOUN
inlawrev-3733	286	18	taxes	taxis	NOUN
inlawrev-3733	286	19	,	,	PUNCT
inlawrev-3733	286	20	or	or	CCONJ
inlawrev-3733	286	21	any	any	DET
inlawrev-3733	286	22	combination	combination	NOUN
inlawrev-3733	286	23	of	of	ADP
inlawrev-3733	286	24	these	these	DET
inlawrev-3733	286	25	or	or	CCONJ
inlawrev-3733	286	26	similar	similar	ADJ
inlawrev-3733	286	27	taxes	taxis	NOUN
inlawrev-3733	286	28	,	,	PUNCT
inlawrev-3733	286	29	or	or	CCONJ
inlawrev-3733	286	30	charge	charge	VERB
inlawrev-3733	286	31	higher	high	ADJ
inlawrev-3733	286	32	premiums	premium	NOUN
inlawrev-3733	286	33	sufficient	sufficient	ADJ
inlawrev-3733	286	34	to	to	PART
inlawrev-3733	286	35	recoup	recoup	VERB
inlawrev-3733	286	36	the	the	DET
inlawrev-3733	286	37	assessments	assessment	NOUN
inlawrev-3733	286	38	.	.	PUNCT
inlawrev-3733	287	1	although	although	SCONJ
inlawrev-3733	287	2	the	the	DET
inlawrev-3733	287	3	general	general	ADJ
inlawrev-3733	287	4	assembly	assembly	NOUN
inlawrev-3733	287	5	eliminated	eliminate	VERB
inlawrev-3733	287	6	the	the	DET
inlawrev-3733	287	7	tax	tax	NOUN
inlawrev-3733	287	8	credits	credit	NOUN
inlawrev-3733	287	9	,	,	PUNCT
inlawrev-3733	287	10	members	member	NOUN
inlawrev-3733	287	11	with	with	ADP
inlawrev-3733	287	12	unused	unused	ADJ
inlawrev-3733	287	13	credits	credit	NOUN
inlawrev-3733	287	14	are	be	AUX
inlawrev-3733	287	15	permitted	permit	VERB
inlawrev-3733	287	16	to	to	PART
inlawrev-3733	287	17	carryover	carryover	VERB
inlawrev-3733	287	18	the	the	DET
inlawrev-3733	287	19	remaining	remain	VERB
inlawrev-3733	287	20	credit	credit	NOUN
inlawrev-3733	287	21	for	for	ADP
inlawrev-3733	287	22	tax	tax	NOUN
inlawrev-3733	287	23	years	year	NOUN
inlawrev-3733	287	24	beginning	begin	VERB
inlawrev-3733	287	25	after	after	ADP
inlawrev-3733	287	26	december	december	PROPN
inlawrev-3733	287	27	31	31	NUM
inlawrev-3733	287	28	,	,	PUNCT
inlawrev-3733	287	29	2006.^	2006.^	NOUN
inlawrev-3733	287	30	°	°	NOUN
inlawrev-3733	287	31	^	^	PUNCT
inlawrev-3733	287	32	however	however	ADV
inlawrev-3733	287	33	,	,	PUNCT
inlawrev-3733	287	34	the	the	DET
inlawrev-3733	287	35	carryover	carryover	NOUN
inlawrev-3733	287	36	credit	credit	NOUN
inlawrev-3733	287	37	is	be	AUX
inlawrev-3733	287	38	limited	limit	VERB
inlawrev-3733	287	39	to	to	ADP
inlawrev-3733	287	40	10	10	NUM
inlawrev-3733	287	41	%	%	NOUN
inlawrev-3733	287	42	per	per	ADP
inlawrev-3733	287	43	year	year	NOUN
inlawrev-3733	287	44	of	of	ADP
inlawrev-3733	287	45	the	the	DET
inlawrev-3733	287	46	credit	credit	NOUN
inlawrev-3733	287	47	that	that	PRON
inlawrev-3733	287	48	remained	remain	VERB
inlawrev-3733	287	49	on	on	ADP
inlawrev-3733	287	50	january	january	PROPN
inlawrev-3733	287	51	1	1	NUM
inlawrev-3733	287	52	,	,	PUNCT
inlawrev-3733	287	53	2005.^^^	2005.^^^	NUM
inlawrev-3733	287	54	the	the	DET
inlawrev-3733	287	55	general	general	ADJ
inlawrev-3733	287	56	assembly	assembly	NOUN
inlawrev-3733	287	57	extended	extend	VERB
inlawrev-3733	287	58	the	the	DET
inlawrev-3733	287	59	deadline	deadline	NOUN
inlawrev-3733	287	60	from	from	ADP
inlawrev-3733	287	61	july	july	PROPN
inlawrev-3733	287	62	1	1	NUM
inlawrev-3733	287	63	,	,	PUNCT
inlawrev-3733	287	64	2003	2003	NUM
inlawrev-3733	287	65	to	to	ADP
inlawrev-3733	287	66	january	january	PROPN
inlawrev-3733	287	67	99	99	NUM
inlawrev-3733	287	68	.	.	PUNCT
inlawrev-3733	288	1	i	i	PRON
inlawrev-3733	288	2	d.	d.	PROPN
inlawrev-3733	288	3	§	§	PROPN
inlawrev-3733	288	4	31	31	NUM
inlawrev-3733	288	5	-	-	SYM
inlawrev-3733	288	6	16	16	NUM
inlawrev-3733	288	7	-	-	PUNCT
inlawrev-3733	288	8	12.5	12.5	NUM
inlawrev-3733	288	9	-	-	PUNCT
inlawrev-3733	288	10	4(a	4(a	NUM
inlawrev-3733	288	11	)	)	PUNCT
inlawrev-3733	288	12	.	.	PUNCT
inlawrev-3733	289	1	100	100	NUM
inlawrev-3733	289	2	.	.	PUNCT
inlawrev-3733	290	1	i	i	PRON
inlawrev-3733	290	2	d.	d.	PROPN
inlawrev-3733	290	3	§	§	PROPN
inlawrev-3733	290	4	31	31	NUM
inlawrev-3733	290	5	-	-	SYM
inlawrev-3733	290	6	14	14	NUM
inlawrev-3733	290	7	-	-	PUNCT
inlawrev-3733	290	8	12	12	NUM
inlawrev-3733	290	9	-	-	SYM
inlawrev-3733	290	10	2.5	2.5	NUM
inlawrev-3733	290	11	.	.	PUNCT
inlawrev-3733	291	1	101	101	NUM
inlawrev-3733	291	2	.	.	PUNCT
inlawrev-3733	292	1	i	i	PRON
inlawrev-3733	292	2	d	d	PROPN
inlawrev-3733	292	3	§	§	PROPN
inlawrev-3733	292	4	31	31	NUM
inlawrev-3733	292	5	-	-	SYM
inlawrev-3733	292	6	16	16	NUM
inlawrev-3733	292	7	-	-	PUNCT
inlawrev-3733	292	8	12.5	12.5	NUM
inlawrev-3733	292	9	-	-	PUNCT
inlawrev-3733	292	10	5(c	5(c	NUM
inlawrev-3733	292	11	)	)	PUNCT
inlawrev-3733	292	12	.	.	PUNCT
inlawrev-3733	293	1	102	102	NUM
inlawrev-3733	293	2	.	.	PUNCT
inlawrev-3733	294	1	i	i	PRON
inlawrev-3733	294	2	d	d	PROPN
inlawrev-3733	294	3	§	§	PROPN
inlawrev-3733	294	4	6	6	NUM
inlawrev-3733	294	5	-	-	SYM
inlawrev-3733	294	6	2.5	2.5	NUM
inlawrev-3733	294	7	-	-	PUNCT
inlawrev-3733	294	8	10	10	NUM
inlawrev-3733	294	9	-	-	SYM
inlawrev-3733	294	10	5	5	NUM
inlawrev-3733	294	11	.	.	NOUN
inlawrev-3733	294	12	103	103	NUM
inlawrev-3733	294	13	.	.	PUNCT
inlawrev-3733	295	1	legislative	legislative	ADJ
inlawrev-3733	295	2	servs	servs	PROPN
inlawrev-3733	295	3	.	.	PUNCT
inlawrev-3733	296	1	agency	agency	NOUN
inlawrev-3733	296	2	,	,	PUNCT
inlawrev-3733	296	3	fiscal	fiscal	ADJ
inlawrev-3733	296	4	impact	impact	NOUN
inlawrev-3733	296	5	statement	statement	NOUN
inlawrev-3733	296	6	sb	sb	PROPN
inlawrev-3733	296	7	278	278	NUM
inlawrev-3733	296	8	,	,	PUNCT
inlawrev-3733	296	9	at	at	ADP
inlawrev-3733	296	10	1	1	NUM
inlawrev-3733	296	11	(	(	PUNCT
inlawrev-3733	296	12	2004	2004	NUM
inlawrev-3733	296	13	)	)	PUNCT
inlawrev-3733	297	1	[	[	X
inlawrev-3733	297	2	hereinafter	hereinafter	NOUN
inlawrev-3733	297	3	fiscalimpact	fiscalimpact	ADJ
inlawrev-3733	297	4	statement	statement	NOUN
inlawrev-3733	297	5	278	278	NUM
inlawrev-3733	297	6	]	]	PUNCT
inlawrev-3733	297	7	,	,	PUNCT
inlawrev-3733	297	8	available	available	ADJ
inlawrev-3733	297	9	«	«	PUNCT
inlawrev-3733	297	10	?	?	SYM
inlawrev-3733	297	11	http://www.in.gov/legislative^ills/2004/	http://www.in.gov/legislative^ills/2004/	X
inlawrev-3733	297	12	pdf	pdf	NOUN
inlawrev-3733	297	13	/	/	SYM
inlawrev-3733	297	14	fiscal	fiscal	ADJ
inlawrev-3733	297	15	/	/	SYM
inlawrev-3733	297	16	sb0278.008.pdf	sb0278.008.pdf	NOUN
inlawrev-3733	297	17	.	.	PUNCT
inlawrev-3733	298	1	104	104	X
inlawrev-3733	298	2	.	.	PUNCT
inlawrev-3733	298	3	see	see	VERB
inlawrev-3733	298	4	i	i	PRON
inlawrev-3733	298	5	d.	d.	PROPN
inlawrev-3733	298	6	105	105	NUM
inlawrev-3733	298	7	.	.	PUNCT
inlawrev-3733	299	1	ind	ind	PROPN
inlawrev-3733	299	2	.	.	PUNCT
inlawrev-3733	300	1	code	code	PROPN
inlawrev-3733	300	2	§	§	PROPN
inlawrev-3733	300	3	27	27	NUM
inlawrev-3733	300	4	-	-	SYM
inlawrev-3733	300	5	81	81	NUM
inlawrev-3733	300	6	0	0	NUM
inlawrev-3733	300	7	-	-	SYM
inlawrev-3733	300	8	2	2	NUM
inlawrev-3733	300	9	.	.	NOUN
inlawrev-3733	300	10	1	1	NUM
inlawrev-3733	300	11	.	.	PUNCT
inlawrev-3733	301	1	(	(	PUNCT
inlawrev-3733	301	2	note	note	VERB
inlawrev-3733	301	3	:	:	PUNCT
inlawrev-3733	301	4	all	all	DET
inlawrev-3733	301	5	carriers	carrier	NOUN
inlawrev-3733	301	6	,	,	PUNCT
inlawrev-3733	301	7	health	health	NOUN
inlawrev-3733	301	8	maintenance	maintenance	NOUN
inlawrev-3733	301	9	organizations	organization	NOUN
inlawrev-3733	301	10	,	,	PUNCT
inlawrev-3733	301	11	limited	limited	ADJ
inlawrev-3733	301	12	service	service	NOUN
inlawrev-3733	301	13	health	health	NOUN
inlawrev-3733	301	14	maintenance	maintenance	NOUN
inlawrev-3733	301	15	organizations	organization	NOUN
inlawrev-3733	301	16	,	,	PUNCT
inlawrev-3733	301	17	and	and	CCONJ
inlawrev-3733	301	18	self	self	NOUN
inlawrev-3733	301	19	-	-	PUNCT
inlawrev-3733	301	20	insurers	insurer	NOUN
inlawrev-3733	301	21	providing	provide	VERB
inlawrev-3733	301	22	health	health	NOUN
inlawrev-3733	301	23	insurance	insurance	NOUN
inlawrev-3733	301	24	or	or	CCONJ
inlawrev-3733	301	25	health	health	NOUN
inlawrev-3733	301	26	care	care	NOUN
inlawrev-3733	301	27	services	service	NOUN
inlawrev-3733	301	28	in	in	ADP
inlawrev-3733	301	29	indiana	indiana	PROPN
inlawrev-3733	301	30	are	be	AUX
inlawrev-3733	301	31	members	member	NOUN
inlawrev-3733	301	32	ofthe	ofthe	PROPN
inlawrev-3733	301	33	indiana	indiana	PROPN
inlawrev-3733	301	34	comprehensive	comprehensive	PROPN
inlawrev-3733	301	35	health	health	PROPN
inlawrev-3733	301	36	insurance	insurance	PROPN
inlawrev-3733	301	37	association	association	PROPN
inlawrev-3733	301	38	.	.	PUNCT
inlawrev-3733	301	39	)	)	PUNCT
inlawrev-3733	301	40	.	.	PUNCT
inlawrev-3733	302	1	106	106	NUM
inlawrev-3733	302	2	.	.	PUNCT
inlawrev-3733	303	1	i	i	PRON
inlawrev-3733	303	2	d	d	PROPN
inlawrev-3733	303	3	§	§	PROPN
inlawrev-3733	303	4	27	27	NUM
inlawrev-3733	303	5	-	-	SYM
inlawrev-3733	303	6	8	8	NUM
inlawrev-3733	303	7	-	-	PUNCT
inlawrev-3733	303	8	10	10	NUM
inlawrev-3733	303	9	-	-	SYM
inlawrev-3733	303	10	2.4	2.4	NUM
inlawrev-3733	303	11	.	.	PUNCT
inlawrev-3733	304	1	107	107	NUM
inlawrev-3733	304	2	.	.	PUNCT
inlawrev-3733	305	1	i	i	PRON
inlawrev-3733	305	2	d	d	PROPN
inlawrev-3733	305	3	1354	1354	NUM
inlawrev-3733	305	4	indiana	indiana	PROPN
inlawrev-3733	305	5	law	law	PROPN
inlawrev-3733	305	6	review	review	NOUN
inlawrev-3733	306	1	[	[	X
inlawrev-3733	306	2	vol	vol	NOUN
inlawrev-3733	306	3	.	.	PUNCT
inlawrev-3733	306	4	38:1341	38:1341	NUM
inlawrev-3733	306	5	1	1	NUM
inlawrev-3733	306	6	,	,	PUNCT
inlawrev-3733	306	7	2005	2005	NUM
inlawrev-3733	306	8	for	for	ADP
inlawrev-3733	306	9	second	second	ADJ
inlawrev-3733	306	10	class	class	NOUN
inlawrev-3733	306	11	cities	city	NOUN
inlawrev-3733	306	12	and	and	CCONJ
inlawrev-3733	306	13	the	the	DET
inlawrev-3733	306	14	city	city	NOUN
inlawrev-3733	306	15	of	of	ADP
inlawrev-3733	306	16	marion	marion	PROPN
inlawrev-3733	306	17	,	,	PUNCT
inlawrev-3733	306	18	indiana	indiana	PROPN
inlawrev-3733	306	19	to	to	PART
inlawrev-3733	306	20	be	be	AUX
inlawrev-3733	306	21	allowed	allow	VERB
inlawrev-3733	306	22	to	to	PART
inlawrev-3733	306	23	establish	establish	VERB
inlawrev-3733	306	24	a	a	DET
inlawrev-3733	306	25	professional	professional	ADJ
inlawrev-3733	306	26	sports	sport	NOUN
inlawrev-3733	306	27	and	and	CCONJ
inlawrev-3733	306	28	convention	convention	NOUN
inlawrev-3733	306	29	development	development	NOUN
inlawrev-3733	306	30	areas	area	NOUN
inlawrev-3733	306	31	(	(	PUNCT
inlawrev-3733	306	32	"	"	PUNCT
inlawrev-3733	306	33	pscda	pscda	NOUN
inlawrev-3733	306	34	"	"	PUNCT
inlawrev-3733	306	35	)	)	PUNCT
inlawrev-3733	306	36	.	.	PUNCT
inlawrev-3733	307	1	^^^	^^^	PUNCT
inlawrev-3733	307	2	the	the	DET
inlawrev-3733	307	3	bill	bill	NOUN
inlawrev-3733	307	4	also	also	ADV
inlawrev-3733	307	5	repealed	repeal	VERB
inlawrev-3733	307	6	a	a	DET
inlawrev-3733	307	7	statute	statute	NOUN
inlawrev-3733	307	8	that	that	PRON
inlawrev-3733	307	9	prohibited	prohibit	VERB
inlawrev-3733	307	10	a	a	DET
inlawrev-3733	307	11	pscda	pscda	NOUN
inlawrev-3733	307	12	in	in	ADP
inlawrev-3733	307	13	gary	gary	PROPN
inlawrev-3733	307	14	,	,	PUNCT
inlawrev-3733	307	15	indiana	indiana	PROPN
inlawrev-3733	307	16	from	from	ADP
inlawrev-3733	307	17	containing	contain	VERB
inlawrev-3733	307	18	more	more	ADJ
inlawrev-3733	307	19	than	than	ADP
inlawrev-3733	307	20	one	one	NUM
inlawrev-3733	307	21	facility	facility	NOUN
inlawrev-3733	307	22	or	or	CCONJ
inlawrev-3733	307	23	containing	contain	VERB
inlawrev-3733	307	24	a	a	DET
inlawrev-3733	307	25	facility	facility	NOUN
inlawrev-3733	307	26	used	use	VERB
inlawrev-3733	307	27	by	by	ADP
inlawrev-3733	307	28	a	a	DET
inlawrev-3733	307	29	professional	professional	ADJ
inlawrev-3733	307	30	sports	sport	NOUN
inlawrev-3733	307	31	franchise	franchise	NOUN
inlawrev-3733	307	32	for	for	ADP
inlawrev-3733	307	33	practice	practice	NOUN
inlawrev-3733	307	34	or	or	CCONJ
inlawrev-3733	307	35	competitive	competitive	ADJ
inlawrev-3733	307	36	sporting	sporting	NOUN
inlawrev-3733	307	37	events	event	NOUN
inlawrev-3733	307	38	.	.	PUNCT
inlawrev-3733	308	1	'	'	PUNCT
inlawrev-3733	308	2	^^	^^	PUNCT
inlawrev-3733	308	3	prior	prior	ADV
inlawrev-3733	308	4	to	to	ADP
inlawrev-3733	308	5	this	this	DET
inlawrev-3733	308	6	change	change	NOUN
inlawrev-3733	308	7	a	a	DET
inlawrev-3733	308	8	gary	gary	PROPN
inlawrev-3733	308	9	pscda	pscda	NOUN
inlawrev-3733	308	10	was	be	AUX
inlawrev-3733	308	11	authorized	authorize	VERB
inlawrev-3733	308	12	to	to	PART
inlawrev-3733	308	13	contain	contain	VERB
inlawrev-3733	308	14	a	a	DET
inlawrev-3733	308	15	facility	facility	NOUN
inlawrev-3733	308	16	used	use	VERB
inlawrev-3733	308	17	principally	principally	ADV
inlawrev-3733	308	18	for	for	ADP
inlawrev-3733	308	19	convention	convention	NOUN
inlawrev-3733	308	20	or	or	CCONJ
inlawrev-3733	308	21	tourism	tourism	NOUN
inlawrev-3733	308	22	-	-	PUNCT
inlawrev-3733	308	23	related	relate	VERB
inlawrev-3733	308	24	events	event	NOUN
inlawrev-3733	308	25	.	.	PUNCT
inlawrev-3733	309	1	^^^	^^^	ADP
inlawrev-3733	309	2	a	a	DET
inlawrev-3733	309	3	professional	professional	ADJ
inlawrev-3733	309	4	sports	sport	NOUN
inlawrev-3733	309	5	and	and	CCONJ
inlawrev-3733	309	6	convention	convention	NOUN
inlawrev-3733	309	7	development	development	PROPN
inlawrev-3733	309	8	tax	tax	NOUN
inlawrev-3733	309	9	area	area	NOUN
inlawrev-3733	309	10	is	be	AUX
inlawrev-3733	309	11	a	a	DET
inlawrev-3733	309	12	special	special	ADJ
inlawrev-3733	309	13	zone	zone	NOUN
inlawrev-3733	309	14	in	in	ADP
inlawrev-3733	309	15	which	which	PRON
inlawrev-3733	309	16	certain	certain	ADJ
inlawrev-3733	309	17	state	state	NOUN
inlawrev-3733	309	18	and	and	CCONJ
inlawrev-3733	309	19	local	local	ADJ
inlawrev-3733	309	20	tax	tax	NOUN
inlawrev-3733	309	21	revenues	revenue	NOUN
inlawrev-3733	309	22	earned	earn	VERB
inlawrev-3733	309	23	in	in	ADP
inlawrev-3733	309	24	the	the	DET
inlawrev-3733	309	25	area	area	NOUN
inlawrev-3733	309	26	are	be	AUX
inlawrev-3733	309	27	diverted	divert	VERB
inlawrev-3733	309	28	and	and	CCONJ
inlawrev-3733	309	29	deposited	deposit	VERB
inlawrev-3733	309	30	into	into	ADP
inlawrev-3733	309	31	a	a	DET
inlawrev-3733	309	32	special	special	ADJ
inlawrev-3733	309	33	fund.^^^	fund.^^^	NOUN
inlawrev-3733	309	34	this	this	DET
inlawrev-3733	309	35	fund	fund	NOUN
inlawrev-3733	309	36	is	be	AUX
inlawrev-3733	309	37	dedicated	dedicate	VERB
inlawrev-3733	309	38	to	to	ADP
inlawrev-3733	309	39	capital	capital	NOUN
inlawrev-3733	309	40	improvement	improvement	NOUN
inlawrev-3733	309	41	in	in	ADP
inlawrev-3733	309	42	the	the	DET
inlawrev-3733	309	43	development	development	NOUN
inlawrev-3733	309	44	area	area	NOUN
inlawrev-3733	309	45	.	.	PUNCT
inlawrev-3733	310	1	as	as	ADP
inlawrev-3733	310	2	of	of	ADP
inlawrev-3733	310	3	march	march	PROPN
inlawrev-3733	310	4	10	10	NUM
inlawrev-3733	310	5	,	,	PUNCT
inlawrev-3733	310	6	2004	2004	NUM
inlawrev-3733	310	7	,	,	PUNCT
inlawrev-3733	310	8	pscdas	pscda	NOUN
inlawrev-3733	310	9	were	be	AUX
inlawrev-3733	310	10	being	be	AUX
inlawrev-3733	310	11	operated	operate	VERB
inlawrev-3733	310	12	by	by	ADP
inlawrev-3733	310	13	marion	marion	PROPN
inlawrev-3733	310	14	county	county	PROPN
inlawrev-3733	310	15	,	,	PUNCT
inlawrev-3733	310	16	allen	allen	PROPN
inlawrev-3733	310	17	county	county	PROPN
inlawrev-3733	310	18	,	,	PUNCT
inlawrev-3733	310	19	evansville	evansville	PROPN
inlawrev-3733	310	20	,	,	PUNCT
inlawrev-3733	310	21	huntingburg	huntingburg	PROPN
inlawrev-3733	310	22	,	,	PUNCT
inlawrev-3733	310	23	and	and	CCONJ
inlawrev-3733	310	24	south	south	NOUN
inlawrev-3733	310	25	bend	bend	NOUN
inlawrev-3733	310	26	.	.	PUNCT
inlawrev-3733	311	1	'^^	'^^	VERB
inlawrev-3733	311	2	the	the	DET
inlawrev-3733	311	3	state	state	NOUN
inlawrev-3733	311	4	and	and	CCONJ
inlawrev-3733	311	5	local	local	ADJ
inlawrev-3733	311	6	taxes	taxis	NOUN
inlawrev-3733	311	7	that	that	PRON
inlawrev-3733	311	8	are	be	AUX
inlawrev-3733	311	9	allowed	allow	VERB
inlawrev-3733	311	10	to	to	PART
inlawrev-3733	311	11	be	be	AUX
inlawrev-3733	311	12	captured	capture	VERB
inlawrev-3733	311	13	by	by	ADP
inlawrev-3733	311	14	pscdas	pscda	NOUN
inlawrev-3733	311	15	include	include	VERB
inlawrev-3733	311	16	sales	sale	NOUN
inlawrev-3733	311	17	tax	tax	NOUN
inlawrev-3733	311	18	and	and	CCONJ
inlawrev-3733	311	19	the	the	DET
inlawrev-3733	311	20	state	state	NOUN
inlawrev-3733	311	21	and	and	CCONJ
inlawrev-3733	311	22	local	local	ADJ
inlawrev-3733	311	23	individual	individual	ADJ
inlawrev-3733	311	24	income	income	NOUN
inlawrev-3733	311	25	taxes	taxis	NOUN
inlawrev-3733	311	26	.	.	PUNCT
inlawrev-3733	312	1	this	this	DET
inlawrev-3733	312	2	capturing	capture	VERB
inlawrev-3733	312	3	oftax	oftax	ADJ
inlawrev-3733	312	4	revenue	revenue	NOUN
inlawrev-3733	312	5	is	be	AUX
inlawrev-3733	312	6	capped	cap	VERB
inlawrev-3733	312	7	at	at	ADP
inlawrev-3733	312	8	$	$	SYM
inlawrev-3733	312	9	5	5	NUM
inlawrev-3733	312	10	per	per	ADP
inlawrev-3733	312	11	resident	resident	ADJ
inlawrev-3733	312	12	ofthe	ofthe	NOUN
inlawrev-3733	312	13	establishing	establish	VERB
inlawrev-3733	312	14	entity	entity	NOUN
inlawrev-3733	312	15	.	.	PUNCT
inlawrev-3733	313	1	^^^	^^^	ADP
inlawrev-3733	313	2	the	the	DET
inlawrev-3733	313	3	general	general	ADJ
inlawrev-3733	313	4	assembly	assembly	NOUN
inlawrev-3733	313	5	also	also	ADV
inlawrev-3733	313	6	passed	pass	VERB
inlawrev-3733	313	7	legislation	legislation	NOUN
inlawrev-3733	313	8	requiring	require	VERB
inlawrev-3733	313	9	the	the	DET
inlawrev-3733	313	10	maximum	maximum	ADJ
inlawrev-3733	313	11	appropriation	appropriation	NOUN
inlawrev-3733	313	12	and	and	CCONJ
inlawrev-3733	313	13	property	property	NOUN
inlawrev-3733	313	14	tax	tax	NOUN
inlawrev-3733	313	15	levy	levy	NOUN
inlawrev-3733	313	16	for	for	ADP
inlawrev-3733	313	17	community	community	NOUN
inlawrev-3733	313	18	mental	mental	ADJ
inlawrev-3733	313	19	health	health	NOUN
inlawrev-3733	313	20	centers	center	NOUN
inlawrev-3733	313	21	be	be	AUX
inlawrev-3733	313	22	recalculated	recalculate	VERB
inlawrev-3733	313	23	annually	annually	ADV
inlawrev-3733	313	24	based	base	VERB
inlawrev-3733	313	25	on	on	ADP
inlawrev-3733	313	26	the	the	DET
inlawrev-3733	313	27	increase	increase	NOUN
inlawrev-3733	313	28	in	in	ADP
inlawrev-3733	313	29	the	the	DET
inlawrev-3733	313	30	assessed	assess	VERB
inlawrev-3733	313	31	value	value	NOUN
inlawrev-3733	313	32	growth	growth	NOUN
inlawrev-3733	313	33	quotient	quotient	NOUN
inlawrev-3733	313	34	.	.	PUNCT
inlawrev-3733	314	1	^'"^	^'"^	PUNCT
inlawrev-3733	314	2	the	the	DET
inlawrev-3733	314	3	growth	growth	NOUN
inlawrev-3733	314	4	quotient	quotient	NOUN
inlawrev-3733	314	5	is	be	AUX
inlawrev-3733	314	6	equal	equal	ADJ
inlawrev-3733	314	7	to	to	ADP
inlawrev-3733	314	8	the	the	DET
inlawrev-3733	314	9	six	six	NUM
inlawrev-3733	314	10	-	-	PUNCT
inlawrev-3733	314	11	year	year	NOUN
inlawrev-3733	314	12	average	average	ADJ
inlawrev-3733	314	13	annual	annual	ADJ
inlawrev-3733	314	14	increase	increase	NOUN
inlawrev-3733	314	15	in	in	ADP
inlawrev-3733	314	16	indiana	indiana	PROPN
inlawrev-3733	314	17	nonfarm	nonfarm	PROPN
inlawrev-3733	314	18	personal	personal	ADJ
inlawrev-3733	314	19	income	income	NOUN
inlawrev-3733	314	20	.	.	PUNCT
inlawrev-3733	315	1	'	'	PUNCT
inlawrev-3733	315	2	^^	^^	CCONJ
inlawrev-3733	315	3	the	the	DET
inlawrev-3733	315	4	growth	growth	NOUN
inlawrev-3733	315	5	quotient	quotient	NOUN
inlawrev-3733	315	6	was	be	AUX
inlawrev-3733	315	7	4.8	4.8	NUM
inlawrev-3733	315	8	%	%	NOUN
inlawrev-3733	315	9	in	in	ADP
inlawrev-3733	315	10	2003	2003	NUM
inlawrev-3733	315	11	and	and	CCONJ
inlawrev-3733	315	12	4.7	4.7	NUM
inlawrev-3733	315	13	%	%	NOUN
inlawrev-3733	315	14	in	in	ADP
inlawrev-3733	315	15	2004.*^^	2004.*^^	NUM
inlawrev-3733	315	16	after	after	ADP
inlawrev-3733	315	17	this	this	DET
inlawrev-3733	315	18	legislation	legislation	NOUN
inlawrev-3733	315	19	,	,	PUNCT
inlawrev-3733	315	20	all	all	DET
inlawrev-3733	315	21	counties	county	NOUN
inlawrev-3733	315	22	will	will	AUX
inlawrev-3733	315	23	have	have	VERB
inlawrev-3733	315	24	the	the	DET
inlawrev-3733	315	25	same	same	ADJ
inlawrev-3733	315	26	growth	growth	NOUN
inlawrev-3733	315	27	rate	rate	NOUN
inlawrev-3733	315	28	.	.	PUNCT
inlawrev-3733	316	1	the	the	DET
inlawrev-3733	316	2	general	general	ADJ
inlawrev-3733	316	3	assembly	assembly	NOUN
inlawrev-3733	316	4	passed	pass	VERB
inlawrev-3733	316	5	legislation	legislation	NOUN
inlawrev-3733	316	6	requiring	require	VERB
inlawrev-3733	316	7	the	the	DET
inlawrev-3733	316	8	department	department	NOUN
inlawrev-3733	316	9	of	of	ADP
inlawrev-3733	316	10	revenue	revenue	NOUN
inlawrev-3733	316	11	to	to	PART
inlawrev-3733	316	12	compile	compile	VERB
inlawrev-3733	316	13	a	a	DET
inlawrev-3733	316	14	list	list	NOUN
inlawrev-3733	316	15	oftaxpayers	oftaxpayer	NOUN
inlawrev-3733	316	16	subject	subject	VERB
inlawrev-3733	316	17	to	to	ADP
inlawrev-3733	316	18	tax	tax	NOUN
inlawrev-3733	316	19	warrants	warrant	NOUN
inlawrev-3733	316	20	in	in	ADP
inlawrev-3733	316	21	excess	excess	NOUN
inlawrev-3733	316	22	of	of	ADP
inlawrev-3733	316	23	$	$	SYM
inlawrev-3733	316	24	1	1	NUM
inlawrev-3733	316	25	000	000	NUM
inlawrev-3733	316	26	that	that	PRON
inlawrev-3733	316	27	have	have	AUX
inlawrev-3733	316	28	been	be	AUX
inlawrev-3733	316	29	outstanding	outstanding	ADJ
inlawrev-3733	316	30	for	for	ADP
inlawrev-3733	316	31	at	at	ADV
inlawrev-3733	316	32	least	least	ADV
inlawrev-3733	316	33	two	two	NUM
inlawrev-3733	316	34	years	year	NOUN
inlawrev-3733	316	35	.	.	PUNCT
inlawrev-3733	317	1	^^^	^^^	NOUN
inlawrev-3733	317	2	this	this	DET
inlawrev-3733	317	3	legislation	legislation	NOUN
inlawrev-3733	317	4	also	also	ADV
inlawrev-3733	317	5	requires	require	VERB
inlawrev-3733	317	6	the	the	DET
inlawrev-3733	317	7	department	department	NOUN
inlawrev-3733	317	8	to	to	PART
inlawrev-3733	317	9	publish	publish	VERB
inlawrev-3733	317	10	the	the	DET
inlawrev-3733	317	11	list	list	NOUN
inlawrev-3733	317	12	on	on	ADP
inlawrev-3733	317	13	the	the	DET
inlawrev-3733	317	14	accesslndiana	accesslndiana	NOUN
inlawrev-3733	318	1	website,^	website,^	PROPN
inlawrev-3733	318	2	^^	^^	PUNCT
inlawrev-3733	318	3	as	as	ADV
inlawrev-3733	318	4	well	well	ADV
inlawrev-3733	318	5	as	as	ADP
inlawrev-3733	318	6	make	make	VERB
inlawrev-3733	318	7	the	the	DET
inlawrev-3733	318	8	list	list	NOUN
inlawrev-3733	318	9	available	available	ADJ
inlawrev-3733	318	10	for	for	ADP
inlawrev-3733	318	11	public	public	ADJ
inlawrev-3733	318	12	inspection.^	inspection.^	NOUN
inlawrev-3733	318	13	'	'	PUNCT
inlawrev-3733	318	14	^	^	PUNCT
inlawrev-3733	318	15	the	the	DET
inlawrev-3733	318	16	delinquent	delinquent	ADJ
inlawrev-3733	318	17	taxpayer	taxpayer	NOUN
inlawrev-3733	318	18	must	must	AUX
inlawrev-3733	318	19	be	be	AUX
inlawrev-3733	318	20	notified	notify	VERB
inlawrev-3733	318	21	two	two	NUM
inlawrev-3733	318	22	weeks	week	NOUN
inlawrev-3733	318	23	prior	prior	ADV
inlawrev-3733	318	24	to	to	ADP
inlawrev-3733	318	25	the	the	DET
inlawrev-3733	318	26	publishing	publishing	NOUN
inlawrev-3733	318	27	of	of	ADP
inlawrev-3733	318	28	their	their	PRON
inlawrev-3733	318	29	name	name	NOUN
inlawrev-3733	318	30	on	on	ADP
inlawrev-3733	318	31	the	the	DET
inlawrev-3733	318	32	list.*^^	list.*^^	NOUN
inlawrev-3733	318	33	108	108	NUM
inlawrev-3733	318	34	.	.	PUNCT
inlawrev-3733	319	1	i	i	PRON
inlawrev-3733	319	2	d.	d.	PROPN
inlawrev-3733	319	3	§	§	PROPN
inlawrev-3733	319	4	36	36	NUM
inlawrev-3733	319	5	-	-	SYM
inlawrev-3733	319	6	7	7	NUM
inlawrev-3733	319	7	-	-	PUNCT
inlawrev-3733	319	8	31.1	31.1	NUM
inlawrev-3733	319	9	-	-	SYM
inlawrev-3733	319	10	9	9	NUM
inlawrev-3733	319	11	.	.	NUM
inlawrev-3733	319	12	109	109	NUM
inlawrev-3733	319	13	.	.	PUNCT
inlawrev-3733	320	1	see	see	VERB
inlawrev-3733	320	2	fiscal	fiscal	ADJ
inlawrev-3733	320	3	impact	impact	NOUN
inlawrev-3733	320	4	statement	statement	NOUN
inlawrev-3733	320	5	1005	1005	NUM
inlawrev-3733	320	6	,	,	PUNCT
inlawrev-3733	320	7	supra	supra	PROPN
inlawrev-3733	320	8	note	note	NOUN
inlawrev-3733	320	9	74	74	NUM
inlawrev-3733	320	10	,	,	PUNCT
inlawrev-3733	320	11	at	at	ADP
inlawrev-3733	320	12	4	4	NUM
inlawrev-3733	320	13	.	.	NOUN
inlawrev-3733	320	14	110	110	NUM
inlawrev-3733	320	15	.	.	PUNCT
inlawrev-3733	321	1	see	see	VERB
inlawrev-3733	321	2	i	i	PRON
inlawrev-3733	321	3	d.	d.	PROPN
inlawrev-3733	321	4	111	111	NUM
inlawrev-3733	321	5	.	.	PUNCT
inlawrev-3733	322	1	see	see	VERB
inlawrev-3733	322	2	i	i	PRON
inlawrev-3733	322	3	d.	d.	PROPN
inlawrev-3733	322	4	112	112	NUM
inlawrev-3733	322	5	.	.	PUNCT
inlawrev-3733	323	1	see	see	VERB
inlawrev-3733	323	2	i	i	PRON
inlawrev-3733	323	3	d.	d.	PROPN
inlawrev-3733	323	4	at	at	ADP
inlawrev-3733	323	5	5	5	NUM
inlawrev-3733	323	6	.	.	SYM
inlawrev-3733	323	7	113	113	NUM
inlawrev-3733	323	8	.	.	PUNCT
inlawrev-3733	324	1	ind	ind	PROPN
inlawrev-3733	324	2	.	.	PUNCT
inlawrev-3733	325	1	code	code	PROPN
inlawrev-3733	325	2	§	§	PROPN
inlawrev-3733	325	3	36	36	NUM
inlawrev-3733	325	4	-	-	SYM
inlawrev-3733	325	5	7	7	NUM
inlawrev-3733	325	6	-	-	PUNCT
inlawrev-3733	325	7	31.1	31.1	NUM
inlawrev-3733	325	8	-	-	SYM
inlawrev-3733	325	9	10	10	NUM
inlawrev-3733	325	10	.	.	PUNCT
inlawrev-3733	325	11	114	114	NUM
inlawrev-3733	325	12	.	.	PUNCT
inlawrev-3733	325	13	/c/.	/c/.	PROPN
inlawrev-3733	326	1	§	§	VERB
inlawrev-3733	326	2	6	6	NUM
inlawrev-3733	326	3	-	-	PUNCT
inlawrev-3733	326	4	l.l-18.5	l.l-18.5	NOUN
inlawrev-3733	326	5	-	-	PUNCT
inlawrev-3733	326	6	10(a)(l)(a	10(a)(l)(a	NUM
inlawrev-3733	326	7	)	)	PUNCT
inlawrev-3733	326	8	.	.	PUNCT
inlawrev-3733	327	1	115	115	NUM
inlawrev-3733	327	2	.	.	PUNCT
inlawrev-3733	328	1	legislative	legislative	ADJ
inlawrev-3733	328	2	servs	servs	PROPN
inlawrev-3733	328	3	.	.	PUNCT
inlawrev-3733	329	1	agency	agency	NOUN
inlawrev-3733	329	2	,	,	PUNCT
inlawrev-3733	329	3	fiscal	fiscal	ADJ
inlawrev-3733	329	4	impact	impact	NOUN
inlawrev-3733	329	5	statement	statement	NOUN
inlawrev-3733	329	6	hb	hb	PROPN
inlawrev-3733	329	7	1320	1320	NUM
inlawrev-3733	329	8	,	,	PUNCT
inlawrev-3733	329	9	at	at	ADP
inlawrev-3733	329	10	4	4	NUM
inlawrev-3733	329	11	(	(	PUNCT
inlawrev-3733	329	12	2004	2004	NUM
inlawrev-3733	329	13	)	)	PUNCT
inlawrev-3733	330	1	[	[	X
inlawrev-3733	330	2	hereinafter	hereinafter	NOUN
inlawrev-3733	330	3	fiscal	fiscal	ADJ
inlawrev-3733	330	4	impact	impact	NOUN
inlawrev-3733	330	5	statement	statement	NOUN
inlawrev-3733	330	6	1320	1320	NUM
inlawrev-3733	330	7	]	]	PUNCT
inlawrev-3733	330	8	,	,	PUNCT
inlawrev-3733	330	9	available	available	ADJ
inlawrev-3733	330	10	at	at	ADP
inlawrev-3733	330	11	http://www.in.gov/legislative/bills/	http://www.in.gov/legislative/bills/	ADJ
inlawrev-3733	330	12	2004	2004	NUM
inlawrev-3733	330	13	/	/	SYM
inlawrev-3733	330	14	pdf	pdf	NOUN
inlawrev-3733	330	15	/	/	SYM
inlawrev-3733	330	16	fiscal	fiscal	ADJ
inlawrev-3733	330	17	/	/	SYM
inlawrev-3733	330	18	hb	hb	PROPN
inlawrev-3733	330	19	1	1	NUM
inlawrev-3733	330	20	320.009.pdf	320.009.pdf	NUM
inlawrev-3733	330	21	.	.	PUNCT
inlawrev-3733	331	1	116	116	NUM
inlawrev-3733	331	2	.	.	PUNCT
inlawrev-3733	332	1	see	see	VERB
inlawrev-3733	332	2	i	i	PRON
inlawrev-3733	332	3	d.	d.	PROPN
inlawrev-3733	332	4	117	117	NUM
inlawrev-3733	332	5	.	.	PUNCT
inlawrev-3733	333	1	ind	ind	PROPN
inlawrev-3733	333	2	.	.	PUNCT
inlawrev-3733	334	1	code	code	PROPN
inlawrev-3733	334	2	§	§	PROPN
inlawrev-3733	334	3	6	6	NUM
inlawrev-3733	334	4	-	-	SYM
inlawrev-3733	334	5	8.1	8.1	NUM
inlawrev-3733	334	6	-	-	PUNCT
inlawrev-3733	334	7	3	3	NUM
inlawrev-3733	334	8	-	-	SYM
inlawrev-3733	334	9	16	16	NUM
inlawrev-3733	334	10	.	.	NOUN
inlawrev-3733	334	11	1	1	NUM
inlawrev-3733	334	12	1	1	NUM
inlawrev-3733	334	13	8	8	NUM
inlawrev-3733	334	14	.	.	PUNCT
inlawrev-3733	335	1	see	see	VERB
inlawrev-3733	335	2	http://www.ai.org	http://www.ai.org	PROPN
inlawrev-3733	335	3	.	.	PUNCT
inlawrev-3733	336	1	119	119	NUM
inlawrev-3733	336	2	.	.	PUNCT
inlawrev-3733	337	1	ind	ind	PROPN
inlawrev-3733	337	2	.	.	PUNCT
inlawrev-3733	338	1	code	code	PROPN
inlawrev-3733	338	2	§	§	PROPN
inlawrev-3733	338	3	6	6	NUM
inlawrev-3733	338	4	-	-	SYM
inlawrev-3733	338	5	8.1	8.1	NUM
inlawrev-3733	338	6	-	-	PUNCT
inlawrev-3733	338	7	3	3	NUM
inlawrev-3733	338	8	-	-	SYM
inlawrev-3733	338	9	16	16	NUM
inlawrev-3733	338	10	.	.	PUNCT
inlawrev-3733	339	1	120	120	NUM
inlawrev-3733	339	2	.	.	PUNCT
inlawrev-3733	340	1	i	i	PRON
inlawrev-3733	340	2	d	d	PROPN
inlawrev-3733	340	3	2005	2005	NUM
inlawrev-3733	340	4	]	]	PUNCT
inlawrev-3733	340	5	tax	tax	NOUN
inlawrev-3733	340	6	law	law	NOUN
inlawrev-3733	340	7	1355	1355	NUM
inlawrev-3733	340	8	ii	ii	NOUN
inlawrev-3733	340	9	.	.	PUNCT
inlawrev-3733	341	1	indiana	indiana	PROPN
inlawrev-3733	341	2	supreme	supreme	PROPN
inlawrev-3733	341	3	court	court	PROPN
inlawrev-3733	341	4	decisions	decision	NOUN
inlawrev-3733	341	5	the	the	DET
inlawrev-3733	341	6	indiana	indiana	PROPN
inlawrev-3733	341	7	supreme	supreme	PROPN
inlawrev-3733	341	8	court	court	PROPN
inlawrev-3733	341	9	(	(	PUNCT
inlawrev-3733	341	10	"	"	PUNCT
inlawrev-3733	341	11	supreme	supreme	PROPN
inlawrev-3733	341	12	court	court	PROPN
inlawrev-3733	341	13	"	"	PUNCT
inlawrev-3733	341	14	)	)	PUNCT
inlawrev-3733	341	15	rendered	render	VERB
inlawrev-3733	341	16	a	a	DET
inlawrev-3733	341	17	variety	variety	NOUN
inlawrev-3733	341	18	ofopinions	ofopinion	NOUN
inlawrev-3733	341	19	from	from	ADP
inlawrev-3733	341	20	january	january	PROPN
inlawrev-3733	341	21	1	1	NUM
inlawrev-3733	341	22	,	,	PUNCT
inlawrev-3733	341	23	2004	2004	NUM
inlawrev-3733	341	24	,	,	PUNCT
inlawrev-3733	341	25	to	to	ADP
inlawrev-3733	341	26	december	december	PROPN
inlawrev-3733	341	27	31	31	NUM
inlawrev-3733	341	28	,	,	PUNCT
inlawrev-3733	341	29	2004	2004	NUM
inlawrev-3733	341	30	.	.	PUNCT
inlawrev-3733	342	1	the	the	DET
inlawrev-3733	342	2	supreme	supreme	PROPN
inlawrev-3733	342	3	court	court	PROPN
inlawrev-3733	342	4	issued	issue	VERB
inlawrev-3733	342	5	three	three	NUM
inlawrev-3733	342	6	opinions	opinion	NOUN
inlawrev-3733	342	7	in	in	ADP
inlawrev-3733	342	8	the	the	DET
inlawrev-3733	342	9	area	area	NOUN
inlawrev-3733	342	10	of	of	ADP
inlawrev-3733	342	11	taxation	taxation	NOUN
inlawrev-3733	342	12	.	.	PUNCT
inlawrev-3733	343	1	two	two	NUM
inlawrev-3733	343	2	of	of	ADP
inlawrev-3733	343	3	these	these	DET
inlawrev-3733	343	4	decisions	decision	NOUN
inlawrev-3733	343	5	involved	involve	VERB
inlawrev-3733	343	6	sales	sale	NOUN
inlawrev-3733	343	7	and	and	CCONJ
inlawrev-3733	343	8	use	use	VERB
inlawrev-3733	343	9	taxes	taxis	NOUN
inlawrev-3733	343	10	and	and	CCONJ
inlawrev-3733	343	11	one	one	NUM
inlawrev-3733	343	12	of	of	ADP
inlawrev-3733	343	13	them	they	PRON
inlawrev-3733	343	14	involved	involve	VERB
inlawrev-3733	343	15	an	an	DET
inlawrev-3733	343	16	individual	individual	NOUN
inlawrev-3733	343	17	's	's	PART
inlawrev-3733	343	18	right	right	NOUN
inlawrev-3733	343	19	to	to	ADP
inlawrev-3733	343	20	a	a	DET
inlawrev-3733	343	21	tax	tax	NOUN
inlawrev-3733	343	22	sale	sale	NOUN
inlawrev-3733	343	23	surplus	surplus	NOUN
inlawrev-3733	343	24	.	.	PUNCT
inlawrev-3733	344	1	a.	a.	NOUN
inlawrev-3733	344	2	sales	sale	NOUN
inlawrev-3733	344	3	and	and	CCONJ
inlawrev-3733	344	4	use	use	VERB
inlawrev-3733	344	5	tax	tax	NOUN
inlawrev-3733	344	6	1	1	NUM
inlawrev-3733	344	7	.	.	PUNCT
inlawrev-3733	345	1	indiana	indiana	PROPN
inlawrev-3733	345	2	department	department	PROPN
inlawrev-3733	345	3	of	of	ADP
inlawrev-3733	345	4	revenue	revenue	NOUN
inlawrev-3733	345	5	v.	v.	ADP
inlawrev-3733	345	6	1	1	NUM
inlawrev-3733	345	7	stop	stop	VERB
inlawrev-3733	345	8	auto	auto	NOUN
inlawrev-3733	345	9	sales.^^^—1	sales.^^^—1	PUNCT
inlawrev-3733	345	10	stop	stop	VERB
inlawrev-3733	345	11	auto	auto	NOUN
inlawrev-3733	345	12	sales	sale	NOUN
inlawrev-3733	345	13	(	(	PUNCT
inlawrev-3733	345	14	"	"	PUNCT
inlawrev-3733	345	15	dealership	dealership	NOUN
inlawrev-3733	345	16	"	"	PUNCT
inlawrev-3733	345	17	)	)	PUNCT
inlawrev-3733	345	18	was	be	AUX
inlawrev-3733	345	19	an	an	DET
inlawrev-3733	345	20	automobile	automobile	NOUN
inlawrev-3733	345	21	dealership	dealership	NOUN
inlawrev-3733	345	22	that	that	PRON
inlawrev-3733	345	23	sold	sell	VERB
inlawrev-3733	345	24	vehicles	vehicle	NOUN
inlawrev-3733	345	25	on	on	ADP
inlawrev-3733	345	26	what	what	PRON
inlawrev-3733	345	27	it	it	PRON
inlawrev-3733	345	28	called	call	VERB
inlawrev-3733	345	29	a	a	DET
inlawrev-3733	345	30	"	"	PUNCT
inlawrev-3733	345	31	buy	buy	VERB
inlawrev-3733	345	32	-	-	PUNCT
inlawrev-3733	345	33	here	here	ADV
inlawrev-3733	345	34	,	,	PUNCT
inlawrev-3733	345	35	pay	pay	VERB
inlawrev-3733	345	36	-	-	PUNCT
inlawrev-3733	345	37	here	here	ADV
inlawrev-3733	345	38	"	"	PUNCT
inlawrev-3733	345	39	basis	basis	NOUN
inlawrev-3733	345	40	.	.	PUNCT
inlawrev-3733	346	1	^^^	^^^	ADJ
inlawrev-3733	346	2	dealership	dealership	NOUN
inlawrev-3733	346	3	loaned	loan	VERB
inlawrev-3733	346	4	its	its	PRON
inlawrev-3733	346	5	customers	customer	NOUN
inlawrev-3733	346	6	the	the	DET
inlawrev-3733	346	7	money	money	NOUN
inlawrev-3733	346	8	for	for	ADP
inlawrev-3733	346	9	both	both	CCONJ
inlawrev-3733	346	10	the	the	DET
inlawrev-3733	346	11	purchase	purchase	NOUN
inlawrev-3733	346	12	price	price	NOUN
inlawrev-3733	346	13	and	and	CCONJ
inlawrev-3733	346	14	the	the	DET
inlawrev-3733	346	15	sales	sale	NOUN
inlawrev-3733	346	16	tax	tax	NOUN
inlawrev-3733	346	17	due	due	ADP
inlawrev-3733	346	18	on	on	ADP
inlawrev-3733	346	19	the	the	DET
inlawrev-3733	346	20	vehicle	vehicle	NOUN
inlawrev-3733	346	21	.	.	PUNCT
inlawrev-3733	347	1	^^^	^^^	PROPN
inlawrev-3733	347	2	the	the	DET
inlawrev-3733	347	3	department	department	NOUN
inlawrev-3733	347	4	of	of	ADP
inlawrev-3733	347	5	state	state	PROPN
inlawrev-3733	347	6	revenue	revenue	NOUN
inlawrev-3733	347	7	(	(	PUNCT
inlawrev-3733	347	8	"	"	PUNCT
inlawrev-3733	347	9	department	department	NOUN
inlawrev-3733	347	10	"	"	PUNCT
inlawrev-3733	347	11	)	)	PUNCT
inlawrev-3733	347	12	audited	audit	VERB
inlawrev-3733	347	13	dealership	dealership	NOUN
inlawrev-3733	347	14	in	in	ADP
inlawrev-3733	347	15	1997	1997	NUM
inlawrev-3733	347	16	and	and	CCONJ
inlawrev-3733	347	17	assessed	assess	VERB
inlawrev-3733	347	18	it	it	PRON
inlawrev-3733	347	19	for	for	ADP
inlawrev-3733	347	20	an	an	DET
inlawrev-3733	347	21	additional	additional	ADJ
inlawrev-3733	347	22	sales	sale	NOUN
inlawrev-3733	347	23	tax	tax	NOUN
inlawrev-3733	347	24	ofapproximately	ofapproximately	ADV
inlawrev-3733	347	25	$	$	SYM
inlawrev-3733	347	26	132,000	132,000	NUM
inlawrev-3733	347	27	plus	plus	CCONJ
inlawrev-3733	347	28	interest.^^	interest.^^	NOUN
inlawrev-3733	347	29	'	'	NOUN
inlawrev-3733	347	30	*	*	NOUN
inlawrev-3733	348	1	the	the	DET
inlawrev-3733	348	2	department	department	NOUN
inlawrev-3733	348	3	found	find	VERB
inlawrev-3733	348	4	that	that	SCONJ
inlawrev-3733	348	5	dealership	dealership	NOUN
inlawrev-3733	348	6	was	be	AUX
inlawrev-3733	348	7	deducting	deduct	VERB
inlawrev-3733	348	8	all	all	ADV
inlawrev-3733	348	9	bad	bad	ADJ
inlawrev-3733	348	10	and	and	CCONJ
inlawrev-3733	348	11	uncollectible	uncollectible	ADJ
inlawrev-3733	348	12	debts	debt	NOUN
inlawrev-3733	348	13	in	in	ADP
inlawrev-3733	348	14	computing	compute	VERB
inlawrev-3733	348	15	its	its	PRON
inlawrev-3733	348	16	sales	sale	NOUN
inlawrev-3733	348	17	tax	tax	NOUN
inlawrev-3733	348	18	liability	liability	NOUN
inlawrev-3733	348	19	,	,	PUNCT
inlawrev-3733	348	20	but	but	CCONJ
inlawrev-3733	348	21	for	for	ADP
inlawrev-3733	348	22	purposes	purpose	NOUN
inlawrev-3733	348	23	ofthis	ofthis	ADJ
inlawrev-3733	348	24	calculation	calculation	NOUN
inlawrev-3733	348	25	was	be	AUX
inlawrev-3733	348	26	not	not	PART
inlawrev-3733	348	27	subtracting	subtract	VERB
inlawrev-3733	348	28	the	the	DET
inlawrev-3733	348	29	value	value	NOUN
inlawrev-3733	348	30	of	of	ADP
inlawrev-3733	348	31	the	the	DET
inlawrev-3733	348	32	property	property	NOUN
inlawrev-3733	348	33	which	which	DET
inlawrev-3733	348	34	dealership	dealership	NOUN
inlawrev-3733	348	35	was	be	AUX
inlawrev-3733	348	36	repossessing	repossess	VERB
inlawrev-3733	348	37	.	.	PUNCT
inlawrev-3733	349	1	^^^	^^^	PUNCT
inlawrev-3733	349	2	in	in	ADP
inlawrev-3733	349	3	2002	2002	NUM
inlawrev-3733	349	4	,	,	PUNCT
inlawrev-3733	349	5	the	the	DET
inlawrev-3733	349	6	tax	tax	NOUN
inlawrev-3733	349	7	court	court	NOUN
inlawrev-3733	349	8	held	hold	VERB
inlawrev-3733	349	9	that	that	DET
inlawrev-3733	349	10	dealership	dealership	NOUN
inlawrev-3733	349	11	'	'	PUNCT
inlawrev-3733	349	12	s	s	PART
inlawrev-3733	349	13	bad	bad	ADJ
inlawrev-3733	349	14	debt	debt	NOUN
inlawrev-3733	349	15	deduction	deduction	NOUN
inlawrev-3733	349	16	from	from	ADP
inlawrev-3733	349	17	its	its	PRON
inlawrev-3733	349	18	indiana	indiana	PROPN
inlawrev-3733	349	19	sales	sale	NOUN
inlawrev-3733	349	20	tax	tax	NOUN
inlawrev-3733	349	21	liability	liability	NOUN
inlawrev-3733	349	22	was	be	AUX
inlawrev-3733	349	23	required	require	VERB
inlawrev-3733	349	24	to	to	PART
inlawrev-3733	349	25	be	be	AUX
inlawrev-3733	349	26	equal	equal	ADJ
inlawrev-3733	349	27	to	to	ADP
inlawrev-3733	349	28	the	the	DET
inlawrev-3733	349	29	amount	amount	NOUN
inlawrev-3733	349	30	dealership	dealership	NOUN
inlawrev-3733	349	31	deducted	deduct	VERB
inlawrev-3733	349	32	for	for	ADP
inlawrev-3733	349	33	federal	federal	ADJ
inlawrev-3733	349	34	income	income	NOUN
inlawrev-3733	349	35	tax	tax	NOUN
inlawrev-3733	349	36	purposes	purpose	NOUN
inlawrev-3733	349	37	.	.	PUNCT
inlawrev-3733	350	1	^^^	^^^	NOUN
inlawrev-3733	350	2	then	then	ADV
inlawrev-3733	350	3	,	,	PUNCT
inlawrev-3733	350	4	in	in	ADP
inlawrev-3733	350	5	a	a	DET
inlawrev-3733	350	6	2003	2003	NUM
inlawrev-3733	350	7	rehearing	rehearing	NOUN
inlawrev-3733	350	8	,	,	PUNCT
inlawrev-3733	350	9	the	the	DET
inlawrev-3733	350	10	tax	tax	NOUN
inlawrev-3733	350	11	court	court	NOUN
inlawrev-3733	350	12	reversed	reverse	VERB
inlawrev-3733	350	13	itself	itself	PRON
inlawrev-3733	350	14	and	and	CCONJ
inlawrev-3733	350	15	held	hold	VERB
inlawrev-3733	350	16	that	that	DET
inlawrev-3733	350	17	dealership	dealership	NOUN
inlawrev-3733	350	18	"	"	PUNCT
inlawrev-3733	350	19	may	may	AUX
inlawrev-3733	350	20	deduct	deduct	VERB
inlawrev-3733	350	21	an	an	DET
inlawrev-3733	350	22	amount	amount	NOUN
inlawrev-3733	350	23	equal	equal	ADJ
inlawrev-3733	350	24	,	,	PUNCT
inlawrev-3733	350	25	in	in	ADP
inlawrev-3733	350	26	part	part	NOUN
inlawrev-3733	350	27	,	,	PUNCT
inlawrev-3733	350	28	to	to	ADP
inlawrev-3733	350	29	the	the	DET
inlawrev-3733	350	30	amount	amount	NOUN
inlawrev-3733	350	31	of	of	ADP
inlawrev-3733	350	32	its	its	PRON
inlawrev-3733	350	33	uncollectible	uncollectible	ADJ
inlawrev-3733	350	34	indiana	indiana	PROPN
inlawrev-3733	350	35	receivables	receivables	NOUN
inlawrev-3733	350	36	it	it	PRON
inlawrev-3733	350	37	removed	remove	VERB
inlawrev-3733	350	38	from	from	ADP
inlawrev-3733	350	39	its	its	PRON
inlawrev-3733	350	40	books	book	NOUN
inlawrev-3733	350	41	as	as	ADP
inlawrev-3733	350	42	a	a	DET
inlawrev-3733	350	43	loss	loss	NOUN
inlawrev-3733	350	44	for	for	ADP
inlawrev-3733	350	45	federal	federal	ADJ
inlawrev-3733	350	46	tax	tax	NOUN
inlawrev-3733	350	47	purposes	purpose	NOUN
inlawrev-3733	350	48	,	,	PUNCT
inlawrev-3733	350	49	not	not	PART
inlawrev-3733	350	50	merely	merely	ADV
inlawrev-3733	350	51	the	the	DET
inlawrev-3733	350	52	amount	amount	NOUN
inlawrev-3733	350	53	it	it	PRON
inlawrev-3733	350	54	deducted	deduct	VERB
inlawrev-3733	350	55	as	as	ADP
inlawrev-3733	350	56	federal	federal	ADJ
inlawrev-3733	350	57	bad	bad	ADJ
inlawrev-3733	350	58	debt	debt	NOUN
inlawrev-3733	350	59	.	.	PUNCT
inlawrev-3733	350	60	"^^^	"^^^	PUNCT
inlawrev-3733	351	1	the	the	DET
inlawrev-3733	351	2	supreme	supreme	PROPN
inlawrev-3733	351	3	court	court	PROPN
inlawrev-3733	351	4	granted	grant	VERB
inlawrev-3733	351	5	the	the	DET
inlawrev-3733	351	6	department	department	NOUN
inlawrev-3733	351	7	's	's	PART
inlawrev-3733	351	8	request	request	NOUN
inlawrev-3733	351	9	for	for	ADP
inlawrev-3733	351	10	review	review	NOUN
inlawrev-3733	351	11	and	and	CCONJ
inlawrev-3733	351	12	reversed	reverse	VERB
inlawrev-3733	351	13	the	the	DET
inlawrev-3733	351	14	tax	tax	NOUN
inlawrev-3733	351	15	court	court	NOUN
inlawrev-3733	351	16	's	's	PART
inlawrev-3733	351	17	decision	decision	NOUN
inlawrev-3733	351	18	.	.	PUNCT
inlawrev-3733	352	1	^^^	^^^	ADJ
inlawrev-3733	352	2	dealership	dealership	NOUN
inlawrev-3733	352	3	argued	argue	VERB
inlawrev-3733	352	4	that	that	SCONJ
inlawrev-3733	352	5	the	the	DET
inlawrev-3733	352	6	"	"	PUNCT
inlawrev-3733	352	7	equal	equal	ADJ
inlawrev-3733	352	8	to	to	ADP
inlawrev-3733	352	9	"	"	PUNCT
inlawrev-3733	352	10	language	language	NOUN
inlawrev-3733	352	11	in	in	ADP
inlawrev-3733	352	12	indiana	indiana	PROPN
inlawrev-3733	352	13	code	code	PROPN
inlawrev-3733	352	14	section	section	NOUN
inlawrev-3733	352	15	6	6	NUM
inlawrev-3733	352	16	-	-	SYM
inlawrev-3733	352	17	2.5	2.5	NUM
inlawrev-3733	352	18	-	-	PUNCT
inlawrev-3733	352	19	6	6	NUM
inlawrev-3733	352	20	-	-	PUNCT
inlawrev-3733	352	21	9'^^	9'^^	NUM
inlawrev-3733	352	22	applies	apply	VERB
inlawrev-3733	352	23	only	only	ADV
inlawrev-3733	352	24	to	to	ADP
inlawrev-3733	352	25	"	"	PUNCT
inlawrev-3733	352	26	receivables	receivables	VERB
inlawrev-3733	352	27	"	"	PUNCT
inlawrev-3733	352	28	and	and	CCONJ
inlawrev-3733	352	29	not	not	PART
inlawrev-3733	352	30	to	to	PART
inlawrev-3733	352	31	"	"	PUNCT
inlawrev-3733	352	32	for	for	ADP
inlawrev-3733	352	33	federal	federal	ADJ
inlawrev-3733	352	34	tax	tax	NOUN
inlawrev-3733	352	35	purposes	purpose	NOUN
inlawrev-3733	352	36	,	,	PUNCT
inlawrev-3733	352	37	"	"	PUNCT
inlawrev-3733	352	38	and	and	CCONJ
inlawrev-3733	352	39	also	also	ADV
inlawrev-3733	352	40	,	,	PUNCT
inlawrev-3733	352	41	that	that	SCONJ
inlawrev-3733	352	42	the	the	DET
inlawrev-3733	352	43	general	general	ADJ
inlawrev-3733	352	44	assembly	assembly	NOUN
inlawrev-3733	352	45	did	do	VERB
inlawrev-3733	352	46	not	not	PART
inlawrev-3733	352	47	121	121	NUM
inlawrev-3733	352	48	.	.	PUNCT
inlawrev-3733	352	49	810	810	NUM
inlawrev-3733	352	50	n.e.2d	n.e.2d	NOUN
inlawrev-3733	352	51	686	686	NUM
inlawrev-3733	352	52	(	(	PUNCT
inlawrev-3733	352	53	ind	ind	NOUN
inlawrev-3733	352	54	.	.	PUNCT
inlawrev-3733	352	55	2004	2004	NUM
inlawrev-3733	352	56	)	)	PUNCT
inlawrev-3733	352	57	.	.	PUNCT
inlawrev-3733	353	1	122	122	NUM
inlawrev-3733	353	2	.	.	PUNCT
inlawrev-3733	354	1	i	i	PRON
inlawrev-3733	354	2	d.	d.	PROPN
inlawrev-3733	354	3	123	123	NUM
inlawrev-3733	354	4	.	.	PUNCT
inlawrev-3733	355	1	mat	mat	VERB
inlawrev-3733	355	2	686	686	NUM
inlawrev-3733	355	3	-	-	SYM
inlawrev-3733	355	4	87	87	NUM
inlawrev-3733	355	5	.	.	PUNCT
inlawrev-3733	356	1	124	124	NUM
inlawrev-3733	356	2	.	.	PUNCT
inlawrev-3733	357	1	mat	mat	NOUN
inlawrev-3733	357	2	687	687	NUM
inlawrev-3733	357	3	-	-	SYM
inlawrev-3733	357	4	88	88	NUM
inlawrev-3733	357	5	.	.	PUNCT
inlawrev-3733	358	1	125	125	NUM
inlawrev-3733	358	2	.	.	PUNCT
inlawrev-3733	358	3	mat	mat	PROPN
inlawrev-3733	358	4	688	688	NUM
inlawrev-3733	358	5	.	.	PUNCT
inlawrev-3733	359	1	126	126	NUM
inlawrev-3733	359	2	.	.	PUNCT
inlawrev-3733	360	1	i	i	PRON
inlawrev-3733	360	2	d.	d.	PROPN
inlawrev-3733	360	3	(	(	PUNCT
inlawrev-3733	360	4	citing	cite	VERB
inlawrev-3733	360	5	1	1	NUM
inlawrev-3733	360	6	stop	stop	VERB
inlawrev-3733	360	7	auto	auto	NOUN
inlawrev-3733	360	8	sales	sale	NOUN
inlawrev-3733	360	9	,	,	PUNCT
inlawrev-3733	360	10	inc	inc	PROPN
inlawrev-3733	360	11	.	.	PROPN
inlawrev-3733	361	1	v.	v.	PROPN
inlawrev-3733	361	2	ind	ind	PROPN
inlawrev-3733	361	3	.	.	PUNCT
inlawrev-3733	362	1	dep't	dep't	NOUN
inlawrev-3733	362	2	of	of	ADP
inlawrev-3733	362	3	state	state	NOUN
inlawrev-3733	362	4	revenue	revenue	NOUN
inlawrev-3733	362	5	,	,	PUNCT
inlawrev-3733	362	6	779	779	NUM
inlawrev-3733	362	7	n.e.2d	n.e.2d	NOUN
inlawrev-3733	362	8	614	614	NUM
inlawrev-3733	362	9	(	(	PUNCT
inlawrev-3733	362	10	ind	ind	NOUN
inlawrev-3733	362	11	.	.	PUNCT
inlawrev-3733	363	1	tax	tax	PROPN
inlawrev-3733	363	2	ct	ct	PROPN
inlawrev-3733	363	3	.	.	PROPN
inlawrev-3733	363	4	2002	2002	NUM
inlawrev-3733	363	5	)	)	PUNCT
inlawrev-3733	363	6	)	)	PUNCT
inlawrev-3733	363	7	.	.	PUNCT
inlawrev-3733	364	1	127	127	NUM
inlawrev-3733	364	2	.	.	PUNCT
inlawrev-3733	365	1	i	i	PRON
inlawrev-3733	365	2	d.	d.	PROPN
inlawrev-3733	365	3	(	(	PUNCT
inlawrev-3733	365	4	quoting	quote	VERB
inlawrev-3733	365	5	1	1	NUM
inlawrev-3733	365	6	stop	stop	VERB
inlawrev-3733	365	7	auto	auto	NOUN
inlawrev-3733	365	8	sales	sale	NOUN
inlawrev-3733	365	9	,	,	PUNCT
inlawrev-3733	365	10	inc	inc	PROPN
inlawrev-3733	365	11	.	.	PROPN
inlawrev-3733	366	1	v.	v.	PROPN
inlawrev-3733	366	2	ind	ind	PROPN
inlawrev-3733	366	3	.	.	PUNCT
inlawrev-3733	367	1	dep't	dep't	PROPN
inlawrev-3733	367	2	ofstate	ofstate	PROPN
inlawrev-3733	367	3	revenue	revenue	NOUN
inlawrev-3733	367	4	,	,	PUNCT
inlawrev-3733	367	5	785	785	NUM
inlawrev-3733	367	6	n.e.2d	n.e.2d	NOUN
inlawrev-3733	367	7	672	672	NUM
inlawrev-3733	367	8	,	,	PUNCT
inlawrev-3733	367	9	674	674	NUM
inlawrev-3733	367	10	(	(	PUNCT
inlawrev-3733	367	11	ind	ind	NOUN
inlawrev-3733	367	12	.	.	PUNCT
inlawrev-3733	368	1	tax	tax	PROPN
inlawrev-3733	368	2	ct	ct	PROPN
inlawrev-3733	368	3	.	.	PROPN
inlawrev-3733	368	4	2003	2003	NUM
inlawrev-3733	368	5	)	)	PUNCT
inlawrev-3733	369	1	(	(	PUNCT
inlawrev-3733	369	2	op	op	NOUN
inlawrev-3733	369	3	.	.	PUNCT
inlawrev-3733	370	1	on	on	ADP
inlawrev-3733	370	2	reh'g	reh'g	NOUN
inlawrev-3733	370	3	)	)	PUNCT
inlawrev-3733	370	4	)	)	PUNCT
inlawrev-3733	370	5	.	.	PUNCT
inlawrev-3733	371	1	128	128	NUM
inlawrev-3733	371	2	.	.	PUNCT
inlawrev-3733	372	1	i	i	PRON
inlawrev-3733	372	2	d	d	PROPN
inlawrev-3733	372	3	129	129	NUM
inlawrev-3733	372	4	.	.	PUNCT
inlawrev-3733	373	1	i	i	PRON
inlawrev-3733	373	2	d.	d.	PROPN
inlawrev-3733	373	3	at	at	ADP
inlawrev-3733	373	4	687	687	NUM
inlawrev-3733	373	5	-	-	SYM
inlawrev-3733	373	6	88	88	NUM
inlawrev-3733	373	7	(	(	PUNCT
inlawrev-3733	373	8	quoting	quote	VERB
inlawrev-3733	373	9	ind	ind	NOUN
inlawrev-3733	373	10	.	.	PUNCT
inlawrev-3733	374	1	code	code	PROPN
inlawrev-3733	374	2	§	§	PROPN
inlawrev-3733	374	3	6	6	NUM
inlawrev-3733	374	4	-	-	SYM
inlawrev-3733	374	5	2.5	2.5	NUM
inlawrev-3733	374	6	-	-	PUNCT
inlawrev-3733	374	7	6	6	NUM
inlawrev-3733	374	8	-	-	NUM
inlawrev-3733	374	9	9(a	9(a	NUM
inlawrev-3733	374	10	)	)	PUNCT
inlawrev-3733	374	11	which	which	PRON
inlawrev-3733	374	12	provides	provide	VERB
inlawrev-3733	374	13	:	:	PUNCT
inlawrev-3733	374	14	"	"	PUNCT
inlawrev-3733	374	15	in	in	ADP
inlawrev-3733	374	16	determining	determine	VERB
inlawrev-3733	374	17	the	the	DET
inlawrev-3733	374	18	amount	amount	NOUN
inlawrev-3733	374	19	of	of	ADP
inlawrev-3733	374	20	state	state	NOUN
inlawrev-3733	374	21	gross	gross	ADJ
inlawrev-3733	374	22	retail	retail	NOUN
inlawrev-3733	374	23	and	and	CCONJ
inlawrev-3733	374	24	use	use	VERB
inlawrev-3733	374	25	taxes	taxis	NOUN
inlawrev-3733	374	26	which	which	PRON
inlawrev-3733	374	27	he	he	PRON
inlawrev-3733	374	28	must	must	AUX
inlawrev-3733	374	29	remit	remit	VERB
inlawrev-3733	374	30	...	...	PUNCT
inlawrev-3733	375	1	a	a	DET
inlawrev-3733	375	2	retail	retail	ADJ
inlawrev-3733	375	3	merchant	merchant	NOUN
inlawrev-3733	375	4	shall	shall	AUX
inlawrev-3733	375	5	deduct	deduct	VERB
inlawrev-3733	375	6	from	from	ADP
inlawrev-3733	375	7	his	his	PRON
inlawrev-3733	375	8	gross	gross	ADJ
inlawrev-3733	375	9	retail	retail	ADJ
inlawrev-3733	375	10	income	income	NOUN
inlawrev-3733	375	11	from	from	ADP
inlawrev-3733	375	12	retail	retail	ADJ
inlawrev-3733	375	13	transactions	transaction	NOUN
inlawrev-3733	375	14	made	make	VERB
inlawrev-3733	375	15	during	during	ADP
inlawrev-3733	375	16	a	a	DET
inlawrev-3733	375	17	particular	particular	ADJ
inlawrev-3733	375	18	reporting	reporting	NOUN
inlawrev-3733	375	19	period	period	NOUN
inlawrev-3733	375	20	,	,	PUNCT
inlawrev-3733	375	21	an	an	DET
inlawrev-3733	375	22	amount	amount	NOUN
inlawrev-3733	375	23	equal	equal	ADJ
inlawrev-3733	375	24	to	to	ADP
inlawrev-3733	375	25	his	his	PRON
inlawrev-3733	375	26	receivables	receivables	NOUN
inlawrev-3733	375	27	which	which	PRON
inlawrev-3733	375	28	:	:	PUNCT
inlawrev-3733	375	29	(	(	PUNCT
inlawrev-3733	375	30	1	1	X
inlawrev-3733	375	31	)	)	PUNCT
inlawrev-3733	375	32	resulted	result	VERB
inlawrev-3733	375	33	from	from	ADP
inlawrev-3733	375	34	retail	retail	ADJ
inlawrev-3733	375	35	transactions	transaction	NOUN
inlawrev-3733	375	36	in	in	ADP
inlawrev-3733	375	37	which	which	PRON
inlawrev-3733	375	38	the	the	DET
inlawrev-3733	375	39	retail	retail	ADJ
inlawrev-3733	375	40	merchant	merchant	NOUN
inlawrev-3733	375	41	did	do	AUX
inlawrev-3733	375	42	not	not	PART
inlawrev-3733	375	43	collect	collect	VERB
inlawrev-3733	375	44	the	the	DET
inlawrev-3733	375	45	state	state	NOUN
inlawrev-3733	375	46	gross	gross	ADJ
inlawrev-3733	375	47	retail	retail	NOUN
inlawrev-3733	375	48	or	or	CCONJ
inlawrev-3733	375	49	use	use	VERB
inlawrev-3733	375	50	tax	tax	NOUN
inlawrev-3733	375	51	from	from	ADP
inlawrev-3733	375	52	the	the	DET
inlawrev-3733	375	53	purchaser	purchaser	NOUN
inlawrev-3733	375	54	;	;	PUNCT
inlawrev-3733	375	55	(	(	PUNCT
inlawrev-3733	375	56	2	2	X
inlawrev-3733	375	57	)	)	PUNCT
inlawrev-3733	375	58	resulted	result	VERB
inlawrev-3733	375	59	from	from	ADP
inlawrev-3733	375	60	retail	retail	ADJ
inlawrev-3733	375	61	transactions	transaction	NOUN
inlawrev-3733	375	62	in	in	ADP
inlawrev-3733	375	63	which	which	PRON
inlawrev-3733	375	64	the	the	DET
inlawrev-3733	375	65	retail	retail	ADJ
inlawrev-3733	375	66	merchant	merchant	NOUN
inlawrev-3733	375	67	has	have	AUX
inlawrev-3733	375	68	previously	previously	ADV
inlawrev-3733	375	69	paid	pay	VERB
inlawrev-3733	375	70	the	the	DET
inlawrev-3733	375	71	state	state	NOUN
inlawrev-3733	375	72	gross	gross	ADJ
inlawrev-3733	375	73	retail	retail	NOUN
inlawrev-3733	375	74	or	or	CCONJ
inlawrev-3733	375	75	use	use	VERB
inlawrev-3733	375	76	tax	tax	NOUN
inlawrev-3733	375	77	liability	liability	NOUN
inlawrev-3733	375	78	to	to	ADP
inlawrev-3733	375	79	the	the	DET
inlawrev-3733	375	80	department	department	NOUN
inlawrev-3733	375	81	;	;	PUNCT
inlawrev-3733	375	82	and	and	CCONJ
inlawrev-3733	375	83	(	(	PUNCT
inlawrev-3733	375	84	3	3	X
inlawrev-3733	375	85	)	)	PUNCT
inlawrev-3733	375	86	were	be	AUX
inlawrev-3733	375	87	written	write	VERB
inlawrev-3733	375	88	offas	offas	NOUN
inlawrev-3733	375	89	an	an	DET
inlawrev-3733	375	90	uncollectible	uncollectible	ADJ
inlawrev-3733	375	91	debt	debt	NOUN
inlawrev-3733	375	92	for	for	ADP
inlawrev-3733	375	93	federal	federal	ADJ
inlawrev-3733	375	94	tax	tax	NOUN
inlawrev-3733	375	95	purposes	purpose	NOUN
inlawrev-3733	375	96	during	during	ADP
inlawrev-3733	375	97	the	the	DET
inlawrev-3733	375	98	particular	particular	ADJ
inlawrev-3733	375	99	reporting	reporting	NOUN
inlawrev-3733	375	100	period	period	NOUN
inlawrev-3733	375	101	"	"	PUNCT
inlawrev-3733	375	102	)	)	PUNCT
inlawrev-3733	375	103	.	.	PUNCT
inlawrev-3733	376	1	1356	1356	NUM
inlawrev-3733	376	2	indiana	indiana	PROPN
inlawrev-3733	376	3	law	law	PROPN
inlawrev-3733	376	4	review	review	NOUN
inlawrev-3733	377	1	[	[	X
inlawrev-3733	377	2	vol	vol	NOUN
inlawrev-3733	377	3	.	.	PUNCT
inlawrev-3733	377	4	38:1341	38:1341	NUM
inlawrev-3733	377	5	intend	intend	VERB
inlawrev-3733	377	6	"	"	PUNCT
inlawrev-3733	377	7	to	to	PART
inlawrev-3733	377	8	incorporate	incorporate	VERB
inlawrev-3733	377	9	internal	internal	ADJ
inlawrev-3733	377	10	revenue	revenue	NOUN
inlawrev-3733	377	11	code	code	NOUN
inlawrev-3733	377	12	section	section	NOUN
inlawrev-3733	377	13	166	166	NUM
inlawrev-3733	377	14	mathematics	mathematic	NOUN
inlawrev-3733	377	15	into	into	ADP
inlawrev-3733	377	16	the	the	DET
inlawrev-3733	377	17	calculation	calculation	NOUN
inlawrev-3733	377	18	.	.	PUNCT
inlawrev-3733	378	1	"	"	PUNCT
inlawrev-3733	378	2	^^^	^^^	ADJ
inlawrev-3733	378	3	dealership	dealership	NOUN
inlawrev-3733	378	4	also	also	ADV
inlawrev-3733	378	5	claimed	claim	VERB
inlawrev-3733	378	6	that	that	SCONJ
inlawrev-3733	378	7	their	their	PRON
inlawrev-3733	378	8	interpretation	interpretation	NOUN
inlawrev-3733	378	9	of	of	ADP
inlawrev-3733	378	10	the	the	DET
inlawrev-3733	378	11	statute	statute	NOUN
inlawrev-3733	378	12	was	be	AUX
inlawrev-3733	378	13	in	in	ADP
inlawrev-3733	378	14	line	line	NOUN
inlawrev-3733	378	15	with	with	ADP
inlawrev-3733	378	16	the	the	DET
inlawrev-3733	378	17	general	general	ADJ
inlawrev-3733	378	18	assembly	assembly	NOUN
inlawrev-3733	378	19	's	's	PART
inlawrev-3733	378	20	intent	intent	NOUN
inlawrev-3733	378	21	to	to	PART
inlawrev-3733	378	22	allow	allow	VERB
inlawrev-3733	378	23	retail	retail	ADJ
inlawrev-3733	378	24	merchants	merchant	NOUN
inlawrev-3733	378	25	to	to	PART
inlawrev-3733	378	26	recover	recover	VERB
inlawrev-3733	378	27	from	from	ADP
inlawrev-3733	378	28	the	the	DET
inlawrev-3733	378	29	department	department	NOUN
inlawrev-3733	378	30	the	the	DET
inlawrev-3733	378	31	amount	amount	NOUN
inlawrev-3733	378	32	of	of	ADP
inlawrev-3733	378	33	sales	sale	NOUN
inlawrev-3733	378	34	tax	tax	NOUN
inlawrev-3733	378	35	that	that	SCONJ
inlawrev-3733	378	36	the	the	DET
inlawrev-3733	378	37	customer	customer	NOUN
inlawrev-3733	378	38	did	do	AUX
inlawrev-3733	378	39	not	not	PART
inlawrev-3733	378	40	pay	pay	VERB
inlawrev-3733	378	41	as	as	ADP
inlawrev-3733	378	42	a	a	DET
inlawrev-3733	378	43	result	result	NOUN
inlawrev-3733	378	44	of	of	ADP
inlawrev-3733	378	45	their	their	PRON
inlawrev-3733	378	46	default	default	NOUN
inlawrev-3733	378	47	on	on	ADP
inlawrev-3733	378	48	the	the	DET
inlawrev-3733	378	49	loan.^^	loan.^^	NOUN
inlawrev-3733	378	50	*	*	NOUN
inlawrev-3733	378	51	the	the	DET
inlawrev-3733	378	52	supreme	supreme	PROPN
inlawrev-3733	378	53	court	court	PROPN
inlawrev-3733	378	54	disagreed	disagree	VERB
inlawrev-3733	378	55	with	with	ADP
inlawrev-3733	378	56	dealership	dealership	NOUN
inlawrev-3733	378	57	and	and	CCONJ
inlawrev-3733	378	58	held	hold	VERB
inlawrev-3733	378	59	that	that	SCONJ
inlawrev-3733	378	60	ifthe	ifthe	PROPN
inlawrev-3733	378	61	general	general	PROPN
inlawrev-3733	378	62	assembly	assembly	PROPN
inlawrev-3733	378	63	had	have	AUX
inlawrev-3733	378	64	intended	intend	VERB
inlawrev-3733	378	65	not	not	PART
inlawrev-3733	378	66	to	to	PART
inlawrev-3733	378	67	incorporate	incorporate	VERB
inlawrev-3733	378	68	internal	internal	ADJ
inlawrev-3733	378	69	revenue	revenue	NOUN
inlawrev-3733	378	70	code	code	NOUN
inlawrev-3733	378	71	section	section	NOUN
inlawrev-3733	378	72	166	166	NUM
inlawrev-3733	378	73	mathematics	mathematic	NOUN
inlawrev-3733	378	74	,	,	PUNCT
inlawrev-3733	378	75	then	then	ADV
inlawrev-3733	378	76	the	the	DET
inlawrev-3733	378	77	general	general	ADJ
inlawrev-3733	378	78	assembly	assembly	NOUN
inlawrev-3733	378	79	would	would	AUX
inlawrev-3733	378	80	not	not	PART
inlawrev-3733	378	81	have	have	AUX
inlawrev-3733	378	82	referenced	reference	VERB
inlawrev-3733	378	83	federal	federal	ADJ
inlawrev-3733	378	84	tax	tax	NOUN
inlawrev-3733	378	85	law	law	NOUN
inlawrev-3733	378	86	at	at	ADP
inlawrev-3733	378	87	all.^^^	all.^^^	PROPN
inlawrev-3733	378	88	the	the	DET
inlawrev-3733	378	89	supreme	supreme	PROPN
inlawrev-3733	378	90	court	court	PROPN
inlawrev-3733	378	91	pointed	point	VERB
inlawrev-3733	378	92	out	out	ADP
inlawrev-3733	378	93	that	that	SCONJ
inlawrev-3733	378	94	the	the	DET
inlawrev-3733	378	95	tax	tax	NOUN
inlawrev-3733	378	96	court	court	NOUN
inlawrev-3733	378	97	took	take	VERB
inlawrev-3733	378	98	a	a	DET
inlawrev-3733	378	99	similar	similar	ADJ
inlawrev-3733	378	100	approach	approach	NOUN
inlawrev-3733	378	101	in	in	ADP
inlawrev-3733	378	102	cooper	cooper	PROPN
inlawrev-3733	378	103	industries	industries	PROPN
inlawrev-3733	378	104	v.	v.	PROPN
inlawrev-3733	378	105	indiana	indiana	PROPN
inlawrev-3733	378	106	department	department	PROPN
inlawrev-3733	378	107	of	of	ADP
inlawrev-3733	378	108	state	state	PROPN
inlawrev-3733	378	109	revenuep^	revenuep^	PROPN
inlawrev-3733	378	110	the	the	DET
inlawrev-3733	378	111	supreme	supreme	PROPN
inlawrev-3733	378	112	court	court	PROPN
inlawrev-3733	378	113	also	also	ADV
inlawrev-3733	378	114	noted	note	VERB
inlawrev-3733	378	115	that	that	SCONJ
inlawrev-3733	378	116	any	any	DET
inlawrev-3733	378	117	ambiguity	ambiguity	NOUN
inlawrev-3733	378	118	in	in	ADP
inlawrev-3733	378	119	an	an	DET
inlawrev-3733	378	120	exemption	exemption	NOUN
inlawrev-3733	378	121	statute	statute	NOUN
inlawrev-3733	378	122	is	be	AUX
inlawrev-3733	378	123	to	to	PART
inlawrev-3733	378	124	be	be	AUX
inlawrev-3733	378	125	strictly	strictly	ADV
inlawrev-3733	378	126	construed	construe	VERB
inlawrev-3733	378	127	against	against	ADP
inlawrev-3733	378	128	the	the	DET
inlawrev-3733	378	129	taxpayer	taxpayer	NOUN
inlawrev-3733	378	130	.	.	PUNCT
inlawrev-3733	379	1	^^'^	^^'^	PROPN
inlawrev-3733	379	2	the	the	DET
inlawrev-3733	379	3	supreme	supreme	PROPN
inlawrev-3733	379	4	court	court	PROPN
inlawrev-3733	379	5	was	be	AUX
inlawrev-3733	379	6	also	also	ADV
inlawrev-3733	379	7	swayed	sway	VERB
inlawrev-3733	379	8	by	by	ADP
inlawrev-3733	379	9	the	the	DET
inlawrev-3733	379	10	department	department	NOUN
inlawrev-3733	379	11	's	's	PART
inlawrev-3733	379	12	prior	prior	ADJ
inlawrev-3733	379	13	consistent	consistent	ADJ
inlawrev-3733	379	14	interpretation	interpretation	NOUN
inlawrev-3733	379	15	that	that	PRON
inlawrev-3733	379	16	bad	bad	ADJ
inlawrev-3733	379	17	debt	debt	NOUN
inlawrev-3733	379	18	in	in	ADP
inlawrev-3733	379	19	these	these	DET
inlawrev-3733	379	20	cases	case	NOUN
inlawrev-3733	379	21	was	be	AUX
inlawrev-3733	379	22	net	net	ADJ
inlawrev-3733	379	23	debt	debt	NOUN
inlawrev-3733	379	24	,	,	PUNCT
inlawrev-3733	379	25	and	and	CCONJ
inlawrev-3733	379	26	also	also	ADV
inlawrev-3733	379	27	the	the	DET
inlawrev-3733	379	28	department	department	NOUN
inlawrev-3733	379	29	's	's	PART
inlawrev-3733	379	30	argument	argument	NOUN
inlawrev-3733	379	31	that	that	SCONJ
inlawrev-3733	379	32	conventional	conventional	ADJ
inlawrev-3733	379	33	legal	legal	ADJ
inlawrev-3733	379	34	,	,	PUNCT
inlawrev-3733	379	35	accounting	accounting	NOUN
inlawrev-3733	379	36	,	,	PUNCT
inlawrev-3733	379	37	and	and	CCONJ
inlawrev-3733	379	38	tax	tax	NOUN
inlawrev-3733	379	39	jargon	jargon	NOUN
inlawrev-3733	379	40	considers	consider	VERB
inlawrev-3733	379	41	bad	bad	ADJ
inlawrev-3733	379	42	debt	debt	NOUN
inlawrev-3733	379	43	or	or	CCONJ
inlawrev-3733	379	44	uncollectible	uncollectible	ADJ
inlawrev-3733	379	45	debt	debt	NOUN
inlawrev-3733	379	46	to	to	PART
inlawrev-3733	379	47	mean	mean	VERB
inlawrev-3733	379	48	net	net	ADJ
inlawrev-3733	379	49	debt	debt	NOUN
inlawrev-3733	379	50	.	.	PUNCT
inlawrev-3733	380	1	'^^	'^^	PROPN
inlawrev-3733	381	1	2	2	NUM
inlawrev-3733	381	2	.	.	PUNCT
inlawrev-3733	381	3	indiana	indiana	PROPN
inlawrev-3733	381	4	department	department	PROPN
inlawrev-3733	381	5	of	of	ADP
inlawrev-3733	381	6	state	state	PROPN
inlawrev-3733	381	7	revenue	revenue	NOUN
inlawrev-3733	381	8	,	,	PUNCT
inlawrev-3733	381	9	v.	v.	ADP
inlawrev-3733	381	10	trump	trump	PROPN
inlawrev-3733	381	11	indiana	indiana	PROPN
inlawrev-3733	381	12	,	,	PUNCT
inlawrev-3733	381	13	inc.^^^—trump	inc.^^^—trump	PROPN
inlawrev-3733	381	14	indiana	indiana	PROPN
inlawrev-3733	381	15	,	,	PUNCT
inlawrev-3733	381	16	inc	inc	PROPN
inlawrev-3733	381	17	.	.	PROPN
inlawrev-3733	381	18	(	(	PUNCT
inlawrev-3733	381	19	"	"	PUNCT
inlawrev-3733	381	20	trump	trump	NOUN
inlawrev-3733	381	21	"	"	PUNCT
inlawrev-3733	381	22	)	)	PUNCT
inlawrev-3733	381	23	operated	operate	VERB
inlawrev-3733	381	24	a	a	DET
inlawrev-3733	381	25	casino	casino	NOUN
inlawrev-3733	381	26	riverboat	riverboat	NOUN
inlawrev-3733	381	27	on	on	ADP
inlawrev-3733	381	28	indiana	indiana	PROPN
inlawrev-3733	381	29	's	's	PART
inlawrev-3733	381	30	shore	shore	NOUN
inlawrev-3733	381	31	on	on	ADP
inlawrev-3733	381	32	lake	lake	PROPN
inlawrev-3733	381	33	michigan	michigan	PROPN
inlawrev-3733	381	34	.	.	PUNCT
inlawrev-3733	382	1	*	*	PUNCT
inlawrev-3733	382	2	^^	^^	PUNCT
inlawrev-3733	382	3	when	when	SCONJ
inlawrev-3733	382	4	trump	trump	NOUN
inlawrev-3733	382	5	bought	buy	VERB
inlawrev-3733	382	6	the	the	DET
inlawrev-3733	382	7	boat	boat	NOUN
inlawrev-3733	382	8	in	in	ADP
inlawrev-3733	382	9	1996	1996	NUM
inlawrev-3733	382	10	,	,	PUNCT
inlawrev-3733	382	11	it	it	PRON
inlawrev-3733	382	12	was	be	AUX
inlawrev-3733	382	13	built	build	VERB
inlawrev-3733	382	14	in	in	ADP
inlawrev-3733	382	15	florida	florida	PROPN
inlawrev-3733	382	16	and	and	CCONJ
inlawrev-3733	382	17	delivered	deliver	VERB
inlawrev-3733	382	18	in	in	ADP
inlawrev-3733	382	19	indiana	indiana	PROPN
inlawrev-3733	382	20	.	.	PUNCT
inlawrev-3733	383	1	^^^	^^^	PUNCT
inlawrev-3733	383	2	trump	trump	NOUN
inlawrev-3733	383	3	did	do	AUX
inlawrev-3733	383	4	not	not	PART
inlawrev-3733	383	5	pay	pay	VERB
inlawrev-3733	383	6	did	do	AUX
inlawrev-3733	383	7	not	not	PART
inlawrev-3733	383	8	pay	pay	VERB
inlawrev-3733	383	9	any	any	DET
inlawrev-3733	383	10	sales	sale	NOUN
inlawrev-3733	383	11	or	or	CCONJ
inlawrev-3733	383	12	use	use	VERB
inlawrev-3733	383	13	tax	tax	NOUN
inlawrev-3733	383	14	to	to	ADP
inlawrev-3733	383	15	any	any	DET
inlawrev-3733	383	16	state	state	NOUN
inlawrev-3733	383	17	,	,	PUNCT
inlawrev-3733	383	18	but	but	CCONJ
inlawrev-3733	383	19	did	do	AUX
inlawrev-3733	383	20	pay	pay	VERB
inlawrev-3733	383	21	indiana	indiana	PROPN
inlawrev-3733	383	22	real	real	ADJ
inlawrev-3733	383	23	property	property	NOUN
inlawrev-3733	383	24	taxes	taxis	NOUN
inlawrev-3733	383	25	since	since	SCONJ
inlawrev-3733	383	26	1997.^^^	1997.^^^	NUM
inlawrev-3733	383	27	the	the	DET
inlawrev-3733	383	28	tax	tax	NOUN
inlawrev-3733	383	29	court	court	NOUN
inlawrev-3733	383	30	,	,	PUNCT
inlawrev-3733	383	31	in	in	ADP
inlawrev-3733	383	32	2003	2003	NUM
inlawrev-3733	383	33	,	,	PUNCT
inlawrev-3733	383	34	held	hold	VERB
inlawrev-3733	383	35	that	that	SCONJ
inlawrev-3733	383	36	trump	trump	NOUN
inlawrev-3733	383	37	's	's	PART
inlawrev-3733	383	38	boat	boat	NOUN
inlawrev-3733	383	39	was	be	AUX
inlawrev-3733	383	40	not	not	PART
inlawrev-3733	383	41	personal	personal	ADJ
inlawrev-3733	383	42	property	property	NOUN
inlawrev-3733	383	43	and	and	CCONJ
inlawrev-3733	383	44	not	not	PART
inlawrev-3733	383	45	subject	subject	ADJ
inlawrev-3733	383	46	to	to	AUX
inlawrev-3733	383	47	use	use	VERB
inlawrev-3733	383	48	tax	tax	NOUN
inlawrev-3733	383	49	in	in	ADP
inlawrev-3733	383	50	indiana	indiana	PROPN
inlawrev-3733	383	51	.	.	PUNCT
inlawrev-3733	384	1	'	'	PUNCT
inlawrev-3733	384	2	"	"	PUNCT
inlawrev-3733	384	3	^^	^^	CCONJ
inlawrev-3733	384	4	the	the	DET
inlawrev-3733	384	5	tax	tax	NOUN
inlawrev-3733	384	6	court	court	NOUN
inlawrev-3733	384	7	held	hold	VERB
inlawrev-3733	384	8	that	that	SCONJ
inlawrev-3733	384	9	the	the	DET
inlawrev-3733	384	10	boat	boat	NOUN
inlawrev-3733	384	11	became	become	VERB
inlawrev-3733	384	12	real	real	ADJ
inlawrev-3733	384	13	property	property	NOUN
inlawrev-3733	384	14	upon	upon	SCONJ
inlawrev-3733	384	15	delivery	delivery	NOUN
inlawrev-3733	384	16	,	,	PUNCT
inlawrev-3733	384	17	and	and	CCONJ
inlawrev-3733	384	18	therefore	therefore	ADV
inlawrev-3733	384	19	,	,	PUNCT
inlawrev-3733	384	20	was	be	AUX
inlawrev-3733	384	21	not	not	PART
inlawrev-3733	384	22	subject	subject	ADJ
inlawrev-3733	384	23	to	to	ADP
inlawrev-3733	384	24	the	the	DET
inlawrev-3733	384	25	use	use	NOUN
inlawrev-3733	384	26	tax.^"^^	tax.^"^^	NOUN
inlawrev-3733	384	27	the	the	DET
inlawrev-3733	384	28	supreme	supreme	PROPN
inlawrev-3733	384	29	court	court	PROPN
inlawrev-3733	384	30	reversed	reverse	VERB
inlawrev-3733	384	31	,	,	PUNCT
inlawrev-3733	384	32	and	and	CCONJ
inlawrev-3733	384	33	held	hold	VERB
inlawrev-3733	384	34	that	that	SCONJ
inlawrev-3733	384	35	until	until	SCONJ
inlawrev-3733	384	36	the	the	DET
inlawrev-3733	384	37	boat	boat	NOUN
inlawrev-3733	384	38	is	be	AUX
inlawrev-3733	384	39	actually	actually	ADV
inlawrev-3733	384	40	put	put	VERB
inlawrev-3733	384	41	to	to	PART
inlawrev-3733	384	42	use	use	VERB
inlawrev-3733	384	43	as	as	ADP
inlawrev-3733	384	44	a	a	DET
inlawrev-3733	384	45	casino	casino	NOUN
inlawrev-3733	384	46	riverboat	riverboat	NOUN
inlawrev-3733	384	47	130	130	NUM
inlawrev-3733	384	48	.	.	PUNCT
inlawrev-3733	385	1	i	i	PRON
inlawrev-3733	385	2	d.	d.	PROPN
inlawrev-3733	385	3	at	at	ADP
inlawrev-3733	385	4	689	689	NUM
inlawrev-3733	385	5	(	(	PUNCT
inlawrev-3733	385	6	quoting	quote	VERB
inlawrev-3733	385	7	appellee	appellee	PROPN
inlawrev-3733	385	8	's	's	PART
inlawrev-3733	385	9	br	br	NOUN
inlawrev-3733	385	10	.	.	PUNCT
inlawrev-3733	386	1	in	in	ADP
inlawrev-3733	386	2	resp	resp	NOUN
inlawrev-3733	386	3	.	.	PUNCT
inlawrev-3733	387	1	to	to	PART
inlawrev-3733	387	2	pet	pet	VERB
inlawrev-3733	387	3	.	.	PUNCT
inlawrev-3733	388	1	for	for	ADP
inlawrev-3733	388	2	review	review	NOUN
inlawrev-3733	388	3	at	at	ADP
inlawrev-3733	388	4	2	2	NUM
inlawrev-3733	388	5	)	)	PUNCT
inlawrev-3733	388	6	.	.	PUNCT
inlawrev-3733	389	1	131	131	X
inlawrev-3733	389	2	.	.	PUNCT
inlawrev-3733	390	1	i	i	PRON
inlawrev-3733	390	2	d.	d.	PROPN
inlawrev-3733	390	3	^	^	PUNCT
inlawrev-3733	390	4	132	132	NUM
inlawrev-3733	390	5	.	.	PUNCT
inlawrev-3733	391	1	i	i	PROPN
inlawrev-3733	391	2	d	d	PROPN
inlawrev-3733	391	3	133	133	NUM
inlawrev-3733	391	4	.	.	PUNCT
inlawrev-3733	392	1	i	i	PRON
inlawrev-3733	392	2	d.	d.	PROPN
inlawrev-3733	392	3	at	at	ADP
inlawrev-3733	392	4	689	689	NUM
inlawrev-3733	392	5	n.3	n.3	NOUN
inlawrev-3733	392	6	(	(	PUNCT
inlawrev-3733	392	7	citing	cite	VERB
inlawrev-3733	392	8	cooper	cooper	PROPN
inlawrev-3733	392	9	indus	indus	PROPN
inlawrev-3733	392	10	,	,	PUNCT
inlawrev-3733	392	11	v.	v.	ADP
inlawrev-3733	392	12	ind	ind	NOUN
inlawrev-3733	392	13	.	.	PUNCT
inlawrev-3733	393	1	dep't	dep't	NOUN
inlawrev-3733	393	2	of	of	ADP
inlawrev-3733	393	3	state	state	NOUN
inlawrev-3733	393	4	revenue	revenue	NOUN
inlawrev-3733	393	5	,	,	PUNCT
inlawrev-3733	393	6	673	673	NUM
inlawrev-3733	393	7	n.e.2d	n.e.2d	NOUN
inlawrev-3733	393	8	1209	1209	NUM
inlawrev-3733	393	9	,	,	PUNCT
inlawrev-3733	393	10	1213	1213	NUM
inlawrev-3733	393	11	(	(	PUNCT
inlawrev-3733	393	12	ind	ind	NOUN
inlawrev-3733	393	13	.	.	PUNCT
inlawrev-3733	394	1	tax	tax	PROPN
inlawrev-3733	394	2	ct	ct	PROPN
inlawrev-3733	394	3	.	.	PROPN
inlawrev-3733	394	4	1996	1996	NUM
inlawrev-3733	394	5	)	)	PUNCT
inlawrev-3733	394	6	where	where	SCONJ
inlawrev-3733	394	7	the	the	DET
inlawrev-3733	394	8	tax	tax	NOUN
inlawrev-3733	394	9	court	court	NOUN
inlawrev-3733	394	10	found	find	VERB
inlawrev-3733	394	11	that	that	SCONJ
inlawrev-3733	394	12	although	although	SCONJ
inlawrev-3733	394	13	"	"	PUNCT
inlawrev-3733	394	14	the	the	DET
inlawrev-3733	394	15	revenue	revenue	NOUN
inlawrev-3733	394	16	department	department	PROPN
inlawrev-3733	394	17	argued	argue	VERB
inlawrev-3733	394	18	that	that	SCONJ
inlawrev-3733	394	19	...	...	PUNCT
inlawrev-3733	394	20	a	a	DET
inlawrev-3733	394	21	corporate	corporate	ADJ
inlawrev-3733	394	22	taxpayer	taxpayer	NOUN
inlawrev-3733	394	23	must	must	AUX
inlawrev-3733	394	24	begin	begin	VERB
inlawrev-3733	394	25	calculating	calculate	VERB
inlawrev-3733	394	26	its	its	PRON
inlawrev-3733	394	27	indiana	indiana	NOUN
inlawrev-3733	394	28	adjusted	adjust	VERB
inlawrev-3733	394	29	gross	gross	ADJ
inlawrev-3733	394	30	income	income	NOUN
inlawrev-3733	394	31	with	with	ADP
inlawrev-3733	394	32	the	the	DET
inlawrev-3733	394	33	total	total	ADJ
inlawrev-3733	394	34	amount	amount	NOUN
inlawrev-3733	394	35	the	the	DET
inlawrev-3733	394	36	taxpayer	taxpayer	NOUN
inlawrev-3733	394	37	reported	report	VERB
inlawrev-3733	394	38	as	as	ADP
inlawrev-3733	394	39	taxable	taxable	ADJ
inlawrev-3733	394	40	income	income	NOUN
inlawrev-3733	394	41	on	on	ADP
inlawrev-3733	394	42	its	its	PRON
inlawrev-3733	394	43	federal	federal	ADJ
inlawrev-3733	394	44	return	return	NOUN
inlawrev-3733	394	45	.	.	PUNCT
inlawrev-3733	394	46	.	.	PUNCT
inlawrev-3733	394	47	.	.	PUNCT
inlawrev-3733	394	48	.	.	PUNCT
inlawrev-3733	395	1	the	the	DET
inlawrev-3733	395	2	statute	statute	NOUN
inlawrev-3733	395	3	provided	provide	VERB
inlawrev-3733	395	4	that	that	SCONJ
inlawrev-3733	395	5	the	the	DET
inlawrev-3733	395	6	term	term	NOUN
inlawrev-3733	395	7	'	'	PUNCT
inlawrev-3733	395	8	adjusted	adjust	VERB
inlawrev-3733	395	9	gross	gross	ADJ
inlawrev-3733	395	10	income	income	NOUN
inlawrev-3733	395	11	'	'	PUNCT
inlawrev-3733	395	12	shall	shall	AUX
inlawrev-3733	395	13	mean	mean	VERB
inlawrev-3733	395	14	...	...	PUNCT
inlawrev-3733	395	15	in	in	ADP
inlawrev-3733	395	16	the	the	DET
inlawrev-3733	395	17	case	case	NOUN
inlawrev-3733	395	18	ofcorporations	ofcorporation	NOUN
inlawrev-3733	395	19	,	,	PUNCT
inlawrev-3733	395	20	the	the	DET
inlawrev-3733	395	21	same	same	ADJ
inlawrev-3733	395	22	as	as	ADP
inlawrev-3733	395	23	'	'	PUNCT
inlawrev-3733	395	24	taxable	taxable	ADJ
inlawrev-3733	395	25	income	income	NOUN
inlawrev-3733	395	26	'	'	PUNCT
inlawrev-3733	395	27	as	as	SCONJ
inlawrev-3733	395	28	defined	define	VERB
inlawrev-3733	395	29	in	in	ADP
inlawrev-3733	395	30	section	section	NOUN
inlawrev-3733	395	31	63	63	NUM
inlawrev-3733	395	32	of	of	ADP
inlawrev-3733	395	33	the	the	DET
inlawrev-3733	395	34	internal	internal	ADJ
inlawrev-3733	395	35	revenue	revenue	NOUN
inlawrev-3733	395	36	code	code	PROPN
inlawrev-3733	395	37	"	"	PUNCT
inlawrev-3733	395	38	)	)	PUNCT
inlawrev-3733	395	39	.	.	PUNCT
inlawrev-3733	396	1	see	see	VERB
inlawrev-3733	396	2	also	also	ADV
inlawrev-3733	396	3	ind	ind	PROPN
inlawrev-3733	396	4	.	.	PUNCT
inlawrev-3733	397	1	code	code	PROPN
inlawrev-3733	397	2	§	§	PROPN
inlawrev-3733	397	3	6	6	NUM
inlawrev-3733	397	4	-	-	SYM
inlawrev-3733	397	5	3	3	NUM
inlawrev-3733	397	6	-	-	PUNCT
inlawrev-3733	397	7	1	1	NUM
inlawrev-3733	397	8	-	-	SYM
inlawrev-3733	397	9	3.5	3.5	NUM
inlawrev-3733	397	10	(	(	PUNCT
inlawrev-3733	397	11	2004	2004	NUM
inlawrev-3733	397	12	)	)	PUNCT
inlawrev-3733	397	13	.	.	PUNCT
inlawrev-3733	398	1	the	the	DET
inlawrev-3733	398	2	tax	tax	NOUN
inlawrev-3733	398	3	court	court	NOUN
inlawrev-3733	398	4	in	in	ADP
inlawrev-3733	398	5	cooper	cooper	PROPN
inlawrev-3733	398	6	held	hold	VERB
inlawrev-3733	398	7	that	that	SCONJ
inlawrev-3733	398	8	the	the	DET
inlawrev-3733	398	9	department	department	NOUN
inlawrev-3733	398	10	was	be	AUX
inlawrev-3733	398	11	required	require	VERB
inlawrev-3733	398	12	to	to	PART
inlawrev-3733	398	13	calculate	calculate	VERB
inlawrev-3733	398	14	taxable	taxable	ADJ
inlawrev-3733	398	15	income	income	NOUN
inlawrev-3733	398	16	in	in	ADP
inlawrev-3733	398	17	accordance	accordance	NOUN
inlawrev-3733	398	18	with	with	ADP
inlawrev-3733	398	19	section	section	NOUN
inlawrev-3733	398	20	63	63	NUM
inlawrev-3733	398	21	—	—	PUNCT
inlawrev-3733	398	22	to	to	PART
inlawrev-3733	398	23	use	use	VERB
inlawrev-3733	398	24	internal	internal	ADJ
inlawrev-3733	398	25	revenue	revenue	NOUN
inlawrev-3733	398	26	code	code	NOUN
inlawrev-3733	398	27	section	section	NOUN
inlawrev-3733	398	28	63	63	NUM
inlawrev-3733	398	29	mathematics	mathematic	NOUN
inlawrev-3733	398	30	.	.	PUNCT
inlawrev-3733	399	1	cooper	cooper	PROPN
inlawrev-3733	399	2	indus	indus	PROPN
inlawrev-3733	399	3	.	.	PUNCT
inlawrev-3733	400	1	,	,	PUNCT
inlawrev-3733	400	2	673	673	NUM
inlawrev-3733	400	3	n.e.2d	n.e.2d	NOUN
inlawrev-3733	400	4	at	at	ADP
inlawrev-3733	400	5	1212	1212	NUM
inlawrev-3733	400	6	.	.	PUNCT
inlawrev-3733	401	1	134	134	NUM
inlawrev-3733	401	2	.	.	NOUN
inlawrev-3733	401	3	1	1	NUM
inlawrev-3733	401	4	stop	stop	VERB
inlawrev-3733	401	5	auto	auto	NOUN
inlawrev-3733	401	6	sales	sale	NOUN
inlawrev-3733	401	7	,	,	PUNCT
inlawrev-3733	401	8	810	810	NUM
inlawrev-3733	401	9	n.e.2d	n.e.2d	NOUN
inlawrev-3733	401	10	at	at	ADP
inlawrev-3733	401	11	689	689	NUM
inlawrev-3733	401	12	(	(	PUNCT
inlawrev-3733	401	13	citing	cite	VERB
inlawrev-3733	401	14	gen	gen	PROPN
inlawrev-3733	401	15	.	.	PROPN
inlawrev-3733	401	16	motors	motors	PROPN
inlawrev-3733	401	17	corp	corp	PROPN
inlawrev-3733	401	18	.	.	PROPN
inlawrev-3733	401	19	v.	v.	PROPN
inlawrev-3733	401	20	ind	ind	PROPN
inlawrev-3733	401	21	.	.	PUNCT
inlawrev-3733	402	1	dep't	dep't	NOUN
inlawrev-3733	402	2	of	of	ADP
inlawrev-3733	402	3	state	state	NOUN
inlawrev-3733	402	4	revenue	revenue	NOUN
inlawrev-3733	402	5	,	,	PUNCT
inlawrev-3733	402	6	578	578	NUM
inlawrev-3733	402	7	n.e.2d	n.e.2d	NOUN
inlawrev-3733	402	8	399	399	NUM
inlawrev-3733	402	9	,	,	PUNCT
inlawrev-3733	402	10	404	404	NUM
inlawrev-3733	402	11	(	(	PUNCT
inlawrev-3733	402	12	ind	ind	NOUN
inlawrev-3733	402	13	.	.	PUNCT
inlawrev-3733	403	1	tax	tax	PROPN
inlawrev-3733	403	2	ct	ct	PROPN
inlawrev-3733	403	3	.	.	PROPN
inlawrev-3733	403	4	1991	1991	NUM
inlawrev-3733	403	5	)	)	PUNCT
inlawrev-3733	403	6	)	)	PUNCT
inlawrev-3733	403	7	.	.	PUNCT
inlawrev-3733	404	1	135	135	NUM
inlawrev-3733	404	2	.	.	PUNCT
inlawrev-3733	405	1	/j	/j	INTJ
inlawrev-3733	405	2	.	.	PUNCT
inlawrev-3733	406	1	at	at	ADP
inlawrev-3733	406	2	690	690	NUM
inlawrev-3733	406	3	.	.	PUNCT
inlawrev-3733	406	4	136	136	NUM
inlawrev-3733	406	5	.	.	PUNCT
inlawrev-3733	406	6	814	814	NUM
inlawrev-3733	406	7	n.e.2d	n.e.2d	NOUN
inlawrev-3733	406	8	1017	1017	NUM
inlawrev-3733	406	9	(	(	PUNCT
inlawrev-3733	406	10	ind	ind	NOUN
inlawrev-3733	406	11	.	.	PUNCT
inlawrev-3733	406	12	2004	2004	NUM
inlawrev-3733	406	13	)	)	PUNCT
inlawrev-3733	406	14	.	.	PUNCT
inlawrev-3733	407	1	137	137	NUM
inlawrev-3733	407	2	.	.	PUNCT
inlawrev-3733	408	1	i	i	PRON
inlawrev-3733	408	2	d	d	PROPN
inlawrev-3733	408	3	at	at	ADP
inlawrev-3733	408	4	1018	1018	NUM
inlawrev-3733	408	5	.	.	PUNCT
inlawrev-3733	409	1	138	138	NUM
inlawrev-3733	409	2	.	.	PUNCT
inlawrev-3733	410	1	i	i	PRON
inlawrev-3733	410	2	d	d	PROPN
inlawrev-3733	410	3	139	139	NUM
inlawrev-3733	410	4	.	.	PUNCT
inlawrev-3733	411	1	i	i	PRON
inlawrev-3733	411	2	d	d	PROPN
inlawrev-3733	411	3	140	140	NUM
inlawrev-3733	411	4	.	.	PUNCT
inlawrev-3733	412	1	i	i	PRON
inlawrev-3733	412	2	d	d	PROPN
inlawrev-3733	412	3	141	141	NUM
inlawrev-3733	412	4	.	.	PUNCT
inlawrev-3733	413	1	mat	mat	NOUN
inlawrev-3733	413	2	1019	1019	NUM
inlawrev-3733	413	3	.	.	PUNCT
inlawrev-3733	414	1	2005	2005	NUM
inlawrev-3733	414	2	]	]	PUNCT
inlawrev-3733	414	3	tax	tax	NOUN
inlawrev-3733	414	4	law	law	NOUN
inlawrev-3733	414	5	1357	1357	NUM
inlawrev-3733	414	6	it	it	PRON
inlawrev-3733	414	7	was	be	AUX
inlawrev-3733	414	8	not	not	PART
inlawrev-3733	414	9	real	real	ADJ
inlawrev-3733	414	10	property	property	NOUN
inlawrev-3733	414	11	,	,	PUNCT
inlawrev-3733	414	12	^"^^	^"^^	NOUN
inlawrev-3733	414	13	but	but	CCONJ
inlawrev-3733	414	14	rather	rather	ADV
inlawrev-3733	414	15	personal	personal	ADJ
inlawrev-3733	414	16	property	property	NOUN
inlawrev-3733	414	17	,	,	PUNCT
inlawrev-3733	414	18	and	and	CCONJ
inlawrev-3733	414	19	therefore	therefore	ADV
inlawrev-3733	414	20	.	.	PUNCT
inlawrev-3733	415	1	trump	trump	NOUN
inlawrev-3733	415	2	is	be	AUX
inlawrev-3733	415	3	liable	liable	ADJ
inlawrev-3733	415	4	for	for	ADP
inlawrev-3733	415	5	use	use	NOUN
inlawrev-3733	415	6	tax	tax	NOUN
inlawrev-3733	415	7	on	on	ADP
inlawrev-3733	415	8	the	the	DET
inlawrev-3733	415	9	purchase	purchase	NOUN
inlawrev-3733	415	10	ofthe	ofthe	NOUN
inlawrev-3733	415	11	boat.^"^^	boat.^"^^	NOUN
inlawrev-3733	415	12	the	the	DET
inlawrev-3733	415	13	supreme	supreme	PROPN
inlawrev-3733	415	14	court	court	PROPN
inlawrev-3733	415	15	noted	note	VERB
inlawrev-3733	415	16	that	that	SCONJ
inlawrev-3733	415	17	if	if	SCONJ
inlawrev-3733	415	18	the	the	DET
inlawrev-3733	415	19	definitions	definition	NOUN
inlawrev-3733	415	20	of	of	ADP
inlawrev-3733	415	21	"	"	PUNCT
inlawrev-3733	415	22	property	property	NOUN
inlawrev-3733	415	23	"	"	PUNCT
inlawrev-3733	415	24	in	in	ADP
inlawrev-3733	415	25	the	the	DET
inlawrev-3733	415	26	property	property	NOUN
inlawrev-3733	415	27	tax	tax	NOUN
inlawrev-3733	415	28	statutes	statute	NOUN
inlawrev-3733	415	29	were	be	AUX
inlawrev-3733	415	30	applied	apply	VERB
inlawrev-3733	415	31	in	in	ADP
inlawrev-3733	415	32	all	all	DET
inlawrev-3733	415	33	contexts	context	NOUN
inlawrev-3733	415	34	of	of	ADP
inlawrev-3733	415	35	the	the	DET
inlawrev-3733	415	36	sales	sale	NOUN
inlawrev-3733	415	37	and	and	CCONJ
inlawrev-3733	415	38	use	use	VERB
inlawrev-3733	415	39	tax	tax	NOUN
inlawrev-3733	415	40	,	,	PUNCT
inlawrev-3733	415	41	then	then	ADV
inlawrev-3733	415	42	many	many	ADJ
inlawrev-3733	415	43	items	item	NOUN
inlawrev-3733	415	44	that	that	PRON
inlawrev-3733	415	45	are	be	AUX
inlawrev-3733	415	46	clearly	clearly	ADV
inlawrev-3733	415	47	taxable	taxable	ADJ
inlawrev-3733	415	48	under	under	ADP
inlawrev-3733	415	49	the	the	DET
inlawrev-3733	415	50	sales	sale	NOUN
inlawrev-3733	415	51	and	and	CCONJ
inlawrev-3733	415	52	use	use	VERB
inlawrev-3733	415	53	tax	tax	NOUN
inlawrev-3733	415	54	would	would	AUX
inlawrev-3733	415	55	suddenly	suddenly	ADV
inlawrev-3733	415	56	become	become	VERB
inlawrev-3733	415	57	non	non	ADJ
inlawrev-3733	415	58	-	-	ADJ
inlawrev-3733	415	59	taxable	taxable	ADJ
inlawrev-3733	415	60	.	.	PUNCT
inlawrev-3733	416	1	'	'	PUNCT
inlawrev-3733	416	2	"	"	PUNCT
inlawrev-3733	416	3	^"^	^"^	PROPN
inlawrev-3733	416	4	b.	b.	PROPN
inlawrev-3733	416	5	tax	tax	NOUN
inlawrev-3733	416	6	sale	sale	NOUN
inlawrev-3733	416	7	surplus	surplus	NOUN
inlawrev-3733	416	8	:	:	PUNCT
inlawrev-3733	416	9	lake	lake	PROPN
inlawrev-3733	416	10	county	county	PROPN
inlawrev-3733	416	11	auditor	auditor	PROPN
inlawrev-3733	416	12	v.	v.	ADP
inlawrev-3733	416	13	burks	burks	PROPN
inlawrev-3733	416	14	'	'	PART
inlawrev-3733	416	15	"	"	PUNCT
inlawrev-3733	416	16	^^	^^	PUNCT
inlawrev-3733	416	17	in	in	ADP
inlawrev-3733	416	18	1998	1998	NUM
inlawrev-3733	416	19	,	,	PUNCT
inlawrev-3733	416	20	the	the	DET
inlawrev-3733	416	21	auditor	auditor	NOUN
inlawrev-3733	416	22	sold	sell	VERB
inlawrev-3733	416	23	the	the	DET
inlawrev-3733	416	24	home	home	NOUN
inlawrev-3733	416	25	where	where	SCONJ
inlawrev-3733	416	26	lonnie	lonnie	PROPN
inlawrev-3733	416	27	burks	burks	PROPN
inlawrev-3733	416	28	(	(	PUNCT
inlawrev-3733	416	29	"	"	PUNCT
inlawrev-3733	416	30	burks	burk	NOUN
inlawrev-3733	416	31	"	"	PUNCT
inlawrev-3733	416	32	)	)	PUNCT
inlawrev-3733	416	33	lived	live	VERB
inlawrev-3733	416	34	in	in	ADP
inlawrev-3733	416	35	order	order	NOUN
inlawrev-3733	416	36	to	to	PART
inlawrev-3733	416	37	satisfy	satisfy	VERB
inlawrev-3733	416	38	delinquent	delinquent	ADJ
inlawrev-3733	416	39	taxes	taxis	NOUN
inlawrev-3733	416	40	on	on	ADP
inlawrev-3733	416	41	the	the	DET
inlawrev-3733	416	42	property	property	NOUN
inlawrev-3733	416	43	,	,	PUNCT
inlawrev-3733	416	44	which	which	DET
inlawrev-3733	416	45	sale	sale	NOUN
inlawrev-3733	416	46	brought	bring	VERB
inlawrev-3733	416	47	in	in	ADP
inlawrev-3733	416	48	more	more	ADJ
inlawrev-3733	416	49	money	money	NOUN
inlawrev-3733	416	50	than	than	SCONJ
inlawrev-3733	416	51	was	be	AUX
inlawrev-3733	416	52	owed	owe	VERB
inlawrev-3733	416	53	in	in	ADP
inlawrev-3733	416	54	property	property	NOUN
inlawrev-3733	416	55	taxes	taxis	NOUN
inlawrev-3733	416	56	.	.	PUNCT
inlawrev-3733	417	1	^"^^	^"^^	NOUN
inlawrev-3733	417	2	burks	burk	NOUN
inlawrev-3733	417	3	,	,	PUNCT
inlawrev-3733	417	4	although	although	SCONJ
inlawrev-3733	417	5	not	not	PART
inlawrev-3733	417	6	the	the	DET
inlawrev-3733	417	7	record	record	NOUN
inlawrev-3733	417	8	owner	owner	NOUN
inlawrev-3733	417	9	,	,	PUNCT
inlawrev-3733	417	10	was	be	AUX
inlawrev-3733	417	11	the	the	DET
inlawrev-3733	417	12	intestate	intestate	ADJ
inlawrev-3733	417	13	heir	heir	NOUN
inlawrev-3733	417	14	and	and	CCONJ
inlawrev-3733	417	15	beneficiary	beneficiary	NOUN
inlawrev-3733	417	16	under	under	ADP
inlawrev-3733	417	17	the	the	DET
inlawrev-3733	417	18	unprobated	unprobated	ADJ
inlawrev-3733	417	19	will	will	NOUN
inlawrev-3733	417	20	of	of	ADP
inlawrev-3733	417	21	the	the	DET
inlawrev-3733	417	22	deceased	deceased	ADJ
inlawrev-3733	417	23	record	record	NOUN
inlawrev-3733	417	24	owner	owner	NOUN
inlawrev-3733	417	25	.	.	PUNCT
inlawrev-3733	418	1	^"^^	^"^^	PROPN
inlawrev-3733	418	2	burks	burks	PROPN
inlawrev-3733	418	3	sued	sue	VERB
inlawrev-3733	418	4	for	for	ADP
inlawrev-3733	418	5	the	the	DET
inlawrev-3733	418	6	tax	tax	NOUN
inlawrev-3733	418	7	sale	sale	NOUN
inlawrev-3733	418	8	surplus	surplus	NOUN
inlawrev-3733	418	9	on	on	ADP
inlawrev-3733	418	10	april	april	PROPN
inlawrev-3733	418	11	12	12	NUM
inlawrev-3733	418	12	,	,	PUNCT
inlawrev-3733	418	13	2000	2000	NUM
inlawrev-3733	418	14	and	and	CCONJ
inlawrev-3733	418	15	the	the	DET
inlawrev-3733	418	16	trial	trial	NOUN
inlawrev-3733	418	17	court	court	NOUN
inlawrev-3733	418	18	ruled	rule	VERB
inlawrev-3733	418	19	that	that	SCONJ
inlawrev-3733	418	20	as	as	ADP
inlawrev-3733	418	21	"	"	PUNCT
inlawrev-3733	418	22	'	'	PUNCT
inlawrev-3733	418	23	the	the	DET
inlawrev-3733	418	24	only	only	ADV
inlawrev-3733	418	25	surviving	survive	VERB
inlawrev-3733	418	26	heir	heir	NOUN
inlawrev-3733	418	27	of	of	ADP
inlawrev-3733	418	28	the	the	DET
inlawrev-3733	418	29	record	record	NOUN
inlawrev-3733	418	30	owner	owner	NOUN
inlawrev-3733	418	31	'	'	PART
inlawrev-3733	418	32	of	of	ADP
inlawrev-3733	418	33	the	the	DET
inlawrev-3733	418	34	property	property	NOUN
inlawrev-3733	418	35	,	,	PUNCT
inlawrev-3733	418	36	burks	burks	PROPN
inlawrev-3733	418	37	was	be	AUX
inlawrev-3733	418	38	entitled	entitle	VERB
inlawrev-3733	418	39	to	to	ADP
inlawrev-3733	418	40	the	the	DET
inlawrev-3733	418	41	surplus	surplus	NOUN
inlawrev-3733	418	42	.	.	PUNCT
inlawrev-3733	419	1	"^"^^	"^"^^	PUNCT
inlawrev-3733	419	2	the	the	DET
inlawrev-3733	419	3	auditor	auditor	NOUN
inlawrev-3733	419	4	appealed	appeal	VERB
inlawrev-3733	419	5	claiming	claim	VERB
inlawrev-3733	419	6	that	that	SCONJ
inlawrev-3733	419	7	under	under	ADP
inlawrev-3733	419	8	the	the	DET
inlawrev-3733	419	9	indiana	indiana	PROPN
inlawrev-3733	419	10	code	code	PROPN
inlawrev-3733	419	11	section	section	NOUN
inlawrev-3733	419	12	6	6	NUM
inlawrev-3733	419	13	-	-	SYM
inlawrev-3733	419	14	1	1	NUM
inlawrev-3733	419	15	.	.	PUNCT
inlawrev-3733	420	1	l-24	l-24	NOUN
inlawrev-3733	420	2	-	-	NOUN
inlawrev-3733	420	3	7(b	7(b	NUM
inlawrev-3733	420	4	)	)	PUNCT
inlawrev-3733	420	5	,	,	PUNCT
inlawrev-3733	420	6	burks	burks	PROPN
inlawrev-3733	420	7	did	do	AUX
inlawrev-3733	420	8	not	not	PART
inlawrev-3733	420	9	fall	fall	VERB
inlawrev-3733	420	10	within	within	ADP
inlawrev-3733	420	11	the	the	DET
inlawrev-3733	420	12	list	list	NOUN
inlawrev-3733	420	13	ofpeople	ofpeople	NOUN
inlawrev-3733	420	14	permitted	permit	VERB
inlawrev-3733	420	15	to	to	ADP
inlawrev-3733	420	16	an	an	DET
inlawrev-3733	420	17	administrative	administrative	ADJ
inlawrev-3733	420	18	refund	refund	NOUN
inlawrev-3733	420	19	ofthe	ofthe	NOUN
inlawrev-3733	420	20	surplus	surplus	NOUN
inlawrev-3733	420	21	.	.	PUNCT
inlawrev-3733	421	1	'	'	PUNCT
inlawrev-3733	421	2	"	"	PUNCT
inlawrev-3733	421	3	^^	^^	CCONJ
inlawrev-3733	421	4	the	the	DET
inlawrev-3733	421	5	statute	statute	NOUN
inlawrev-3733	421	6	provides	provide	VERB
inlawrev-3733	421	7	that	that	SCONJ
inlawrev-3733	421	8	in	in	ADP
inlawrev-3733	421	9	certain	certain	ADJ
inlawrev-3733	421	10	counties	county	NOUN
inlawrev-3733	421	11	the	the	DET
inlawrev-3733	421	12	:	:	PUNCT
inlawrev-3733	421	13	(	(	PUNCT
inlawrev-3733	421	14	1	1	X
inlawrev-3733	421	15	)	)	PUNCT
inlawrev-3733	421	16	owner	owner	NOUN
inlawrev-3733	421	17	;	;	PUNCT
inlawrev-3733	421	18	(	(	PUNCT
inlawrev-3733	421	19	2	2	X
inlawrev-3733	421	20	)	)	PUNCT
inlawrev-3733	421	21	purchaser	purchaser	NOUN
inlawrev-3733	421	22	;	;	PUNCT
inlawrev-3733	421	23	or	or	CCONJ
inlawrev-3733	421	24	,	,	PUNCT
inlawrev-3733	421	25	(	(	PUNCT
inlawrev-3733	421	26	3	3	X
inlawrev-3733	421	27	)	)	PUNCT
inlawrev-3733	421	28	a	a	DET
inlawrev-3733	421	29	person	person	NOUN
inlawrev-3733	421	30	with	with	ADP
inlawrev-3733	421	31	a	a	DET
inlawrev-3733	421	32	substantial	substantial	ADJ
inlawrev-3733	421	33	property	property	NOUN
inlawrev-3733	421	34	interest	interest	NOUN
inlawrev-3733	421	35	of	of	ADP
inlawrev-3733	421	36	record	record	NOUN
inlawrev-3733	421	37	,	,	PUNCT
inlawrev-3733	421	38	may	may	AUX
inlawrev-3733	421	39	file	file	VERB
inlawrev-3733	421	40	a	a	DET
inlawrev-3733	421	41	claim	claim	NOUN
inlawrev-3733	421	42	that	that	SCONJ
inlawrev-3733	421	43	,	,	PUNCT
inlawrev-3733	421	44	if	if	SCONJ
inlawrev-3733	421	45	approved	approve	VERB
inlawrev-3733	421	46	by	by	ADP
inlawrev-3733	421	47	the	the	DET
inlawrev-3733	421	48	auditor	auditor	NOUN
inlawrev-3733	421	49	,	,	PUNCT
inlawrev-3733	421	50	would	would	AUX
inlawrev-3733	421	51	entitle	entitle	VERB
inlawrev-3733	421	52	the	the	DET
inlawrev-3733	421	53	person	person	NOUN
inlawrev-3733	421	54	to	to	ADP
inlawrev-3733	421	55	the	the	DET
inlawrev-3733	421	56	surplus	surplus	NOUN
inlawrev-3733	421	57	.	.	PUNCT
inlawrev-3733	422	1	^^^	^^^	PROPN
inlawrev-3733	422	2	lake	lake	PROPN
inlawrev-3733	422	3	county	county	NOUN
inlawrev-3733	422	4	was	be	AUX
inlawrev-3733	422	5	not	not	PART
inlawrev-3733	422	6	included	include	VERB
inlawrev-3733	422	7	in	in	ADP
inlawrev-3733	422	8	the	the	DET
inlawrev-3733	422	9	statute	statute	NOUN
inlawrev-3733	422	10	,	,	PUNCT
inlawrev-3733	422	11	and	and	CCONJ
inlawrev-3733	422	12	therefore	therefore	ADV
inlawrev-3733	422	13	,	,	PUNCT
inlawrev-3733	422	14	burks	burks	PROPN
inlawrev-3733	422	15	was	be	AUX
inlawrev-3733	422	16	not	not	PART
inlawrev-3733	422	17	entitled	entitle	VERB
inlawrev-3733	422	18	to	to	ADP
inlawrev-3733	422	19	the	the	DET
inlawrev-3733	422	20	administrative	administrative	ADJ
inlawrev-3733	422	21	claim	claim	NOUN
inlawrev-3733	422	22	for	for	ADP
inlawrev-3733	422	23	the	the	DET
inlawrev-3733	422	24	surplus	surplus	NOUN
inlawrev-3733	422	25	.	.	PUNCT
inlawrev-3733	422	26	^^	^^	PUNCT
inlawrev-3733	422	27	'	'	PUNCT
inlawrev-3733	422	28	relying	rely	VERB
inlawrev-3733	422	29	on	on	ADP
inlawrev-3733	422	30	this	this	DET
inlawrev-3733	422	31	statute	statute	NOUN
inlawrev-3733	422	32	the	the	DET
inlawrev-3733	422	33	court	court	PROPN
inlawrev-3733	422	34	of	of	ADP
inlawrev-3733	422	35	appeals	appeals	PROPN
inlawrev-3733	422	36	agreed	agree	VERB
inlawrev-3733	422	37	with	with	ADP
inlawrev-3733	422	38	142	142	NUM
inlawrev-3733	422	39	.	.	PUNCT
inlawrev-3733	423	1	ind	ind	PROPN
inlawrev-3733	423	2	.	.	PUNCT
inlawrev-3733	424	1	code	code	PROPN
inlawrev-3733	424	2	§	§	PROPN
inlawrev-3733	424	3	6	6	NUM
inlawrev-3733	424	4	-	-	SYM
inlawrev-3733	424	5	1.1	1.1	NUM
inlawrev-3733	424	6	-	-	PUNCT
inlawrev-3733	424	7	1	1	NUM
inlawrev-3733	424	8	-	-	PUNCT
inlawrev-3733	424	9	15(5	15(5	NUM
inlawrev-3733	424	10	)	)	PUNCT
inlawrev-3733	424	11	(	(	PUNCT
inlawrev-3733	424	12	2004	2004	NUM
inlawrev-3733	424	13	)	)	PUNCT
inlawrev-3733	424	14	(	(	PUNCT
inlawrev-3733	424	15	defining	define	VERB
inlawrev-3733	424	16	a	a	DET
inlawrev-3733	424	17	casino	casino	NOUN
inlawrev-3733	424	18	riverboat	riverboat	NOUN
inlawrev-3733	424	19	as	as	ADP
inlawrev-3733	424	20	real	real	ADJ
inlawrev-3733	424	21	property	property	NOUN
inlawrev-3733	424	22	)	)	PUNCT
inlawrev-3733	424	23	.	.	PUNCT
inlawrev-3733	425	1	143	143	X
inlawrev-3733	425	2	.	.	PUNCT
inlawrev-3733	426	1	trump	trump	NOUN
inlawrev-3733	426	2	,	,	PUNCT
inlawrev-3733	426	3	814	814	NUM
inlawrev-3733	426	4	n.e.2d	n.e.2d	NOUN
inlawrev-3733	426	5	at	at	ADP
inlawrev-3733	426	6	1020	1020	NUM
inlawrev-3733	426	7	.	.	PUNCT
inlawrev-3733	427	1	144	144	NUM
inlawrev-3733	427	2	.	.	PUNCT
inlawrev-3733	428	1	i	i	PRON
inlawrev-3733	428	2	d.	d.	PROPN
inlawrev-3733	428	3	(	(	PUNCT
inlawrev-3733	428	4	quotinglnd.code§	quotinglnd.code§	NUM
inlawrev-3733	428	5	6	6	NUM
inlawrev-3733	428	6	-	-	SYM
inlawrev-3733	428	7	1	1	NUM
inlawrev-3733	428	8	.	.	NOUN
inlawrev-3733	428	9	1	1	NUM
inlawrev-3733	428	10	-	-	SYM
inlawrev-3733	428	11	1	1	NUM
inlawrev-3733	428	12	-	-	SYM
inlawrev-3733	428	13	1	1	NUM
inlawrev-3733	428	14	1(a)(6	1(a)(6	NUM
inlawrev-3733	428	15	)	)	PUNCT
inlawrev-3733	428	16	)	)	PUNCT
inlawrev-3733	428	17	.	.	PUNCT
inlawrev-3733	429	1	the	the	DET
inlawrev-3733	429	2	supreme	supreme	PROPN
inlawrev-3733	429	3	court	court	PROPN
inlawrev-3733	429	4	's	's	PART
inlawrev-3733	429	5	example	example	NOUN
inlawrev-3733	429	6	here	here	ADV
inlawrev-3733	429	7	was	be	AUX
inlawrev-3733	429	8	that	that	PRON
inlawrev-3733	429	9	:	:	PUNCT
inlawrev-3733	429	10	"	"	PUNCT
inlawrev-3733	429	11	property	property	NOUN
inlawrev-3733	429	12	tax	tax	NOUN
inlawrev-3733	429	13	definitions	definition	NOUN
inlawrev-3733	429	14	are	be	AUX
inlawrev-3733	429	15	designed	design	VERB
inlawrev-3733	429	16	to	to	PART
inlawrev-3733	429	17	impose	impose	VERB
inlawrev-3733	429	18	property	property	NOUN
inlawrev-3733	429	19	taxes	taxis	NOUN
inlawrev-3733	429	20	on	on	ADP
inlawrev-3733	429	21	furniture	furniture	NOUN
inlawrev-3733	429	22	held	hold	VERB
inlawrev-3733	429	23	in	in	ADP
inlawrev-3733	429	24	inventory	inventory	NOUN
inlawrev-3733	429	25	by	by	ADP
inlawrev-3733	429	26	a	a	DET
inlawrev-3733	429	27	retailer	retailer	NOUN
inlawrev-3733	429	28	,	,	PUNCT
inlawrev-3733	429	29	but	but	CCONJ
inlawrev-3733	429	30	to	to	PART
inlawrev-3733	429	31	exempt	exempt	VERB
inlawrev-3733	429	32	furniture	furniture	NOUN
inlawrev-3733	429	33	in	in	ADP
inlawrev-3733	429	34	a	a	DET
inlawrev-3733	429	35	home	home	NOUN
inlawrev-3733	429	36	.	.	PUNCT
inlawrev-3733	430	1	this	this	PRON
inlawrev-3733	430	2	is	be	AUX
inlawrev-3733	430	3	accomplished	accomplish	VERB
inlawrev-3733	430	4	by	by	ADP
inlawrev-3733	430	5	the	the	DET
inlawrev-3733	430	6	requirement	requirement	NOUN
inlawrev-3733	430	7	in	in	ADP
inlawrev-3733	430	8	item	item	NOUN
inlawrev-3733	430	9	(	(	PUNCT
inlawrev-3733	430	10	6	6	NUM
inlawrev-3733	430	11	)	)	PUNCT
inlawrev-3733	430	12	that	that	SCONJ
inlawrev-3733	430	13	'	'	PUNCT
inlawrev-3733	430	14	other	other	ADJ
inlawrev-3733	430	15	property	property	NOUN
inlawrev-3733	430	16	'	'	PUNCT
inlawrev-3733	430	17	be	be	AUX
inlawrev-3733	430	18	'	'	PUNCT
inlawrev-3733	430	19	held	hold	VERB
inlawrev-3733	430	20	for	for	ADP
inlawrev-3733	430	21	sale	sale	NOUN
inlawrev-3733	430	22	'	'	PUNCT
inlawrev-3733	430	23	before	before	SCONJ
inlawrev-3733	430	24	it	it	PRON
inlawrev-3733	430	25	is	be	AUX
inlawrev-3733	430	26	considered	consider	VERB
inlawrev-3733	430	27	'	'	PUNCT
inlawrev-3733	430	28	tangible	tangible	ADJ
inlawrev-3733	430	29	personal	personal	ADJ
inlawrev-3733	430	30	property	property	NOUN
inlawrev-3733	430	31	,	,	PUNCT
inlawrev-3733	430	32	'	'	PUNCT
inlawrev-3733	430	33	"	"	PUNCT
inlawrev-3733	431	1	i	i	PRON
inlawrev-3733	431	2	d.	d.	PROPN
inlawrev-3733	431	3	145	145	NUM
inlawrev-3733	431	4	.	.	PUNCT
inlawrev-3733	432	1	802	802	NUM
inlawrev-3733	432	2	n.e.2d	n.e.2d	NOUN
inlawrev-3733	432	3	896	896	NUM
inlawrev-3733	432	4	(	(	PUNCT
inlawrev-3733	432	5	ind	ind	NOUN
inlawrev-3733	432	6	.	.	PUNCT
inlawrev-3733	432	7	2004	2004	NUM
inlawrev-3733	432	8	)	)	PUNCT
inlawrev-3733	432	9	.	.	PUNCT
inlawrev-3733	433	1	146	146	NUM
inlawrev-3733	433	2	.	.	PUNCT
inlawrev-3733	433	3	mat	mat	PROPN
inlawrev-3733	433	4	897	897	NUM
inlawrev-3733	433	5	.	.	PUNCT
inlawrev-3733	434	1	147	147	NUM
inlawrev-3733	434	2	.	.	PUNCT
inlawrev-3733	435	1	i	i	PRON
inlawrev-3733	435	2	d	d	PROPN
inlawrev-3733	435	3	148	148	NUM
inlawrev-3733	435	4	.	.	PUNCT
inlawrev-3733	436	1	mat	mat	PROPN
inlawrev-3733	436	2	898	898	NUM
inlawrev-3733	436	3	.	.	PUNCT
inlawrev-3733	437	1	149	149	NUM
inlawrev-3733	437	2	.	.	PUNCT
inlawrev-3733	438	1	i	i	PRON
inlawrev-3733	438	2	d	d	PROPN
inlawrev-3733	438	3	1	1	NUM
inlawrev-3733	438	4	50	50	NUM
inlawrev-3733	438	5	.	.	PUNCT
inlawrev-3733	439	1	i	i	PRON
inlawrev-3733	439	2	d.	d.	PROPN
inlawrev-3733	439	3	at	at	ADP
inlawrev-3733	439	4	898	898	NUM
inlawrev-3733	439	5	-	-	SYM
inlawrev-3733	439	6	99	99	NUM
inlawrev-3733	439	7	(	(	PUNCT
inlawrev-3733	439	8	citing	cite	VERB
inlawrev-3733	439	9	ind	ind	NOUN
inlawrev-3733	439	10	.	.	PUNCT
inlawrev-3733	440	1	code	code	PROPN
inlawrev-3733	440	2	§	§	PROPN
inlawrev-3733	440	3	6	6	NUM
inlawrev-3733	440	4	-	-	SYM
inlawrev-3733	440	5	1.1	1.1	NUM
inlawrev-3733	440	6	-24	-24	NOUN
inlawrev-3733	440	7	-	-	SYM
inlawrev-3733	440	8	7(b	7(b	NOUN
inlawrev-3733	440	9	)	)	PUNCT
inlawrev-3733	440	10	which	which	PRON
inlawrev-3733	440	11	provides	provide	VERB
inlawrev-3733	440	12	that	that	SCONJ
inlawrev-3733	440	13	"	"	PUNCT
inlawrev-3733	440	14	[	[	X
inlawrev-3733	440	15	t]he	t]he	ADV
inlawrev-3733	440	16	:	:	PUNCT
inlawrev-3733	440	17	(	(	PUNCT
inlawrev-3733	440	18	1	1	X
inlawrev-3733	440	19	)	)	PUNCT
inlawrev-3733	440	20	owner	owner	NOUN
inlawrev-3733	440	21	of	of	ADP
inlawrev-3733	440	22	record	record	NOUN
inlawrev-3733	440	23	of	of	ADP
inlawrev-3733	440	24	the	the	DET
inlawrev-3733	440	25	real	real	ADJ
inlawrev-3733	440	26	property	property	NOUN
inlawrev-3733	440	27	at	at	ADP
inlawrev-3733	440	28	the	the	DET
inlawrev-3733	440	29	time	time	NOUN
inlawrev-3733	440	30	the	the	DET
inlawrev-3733	440	31	tax	tax	NOUN
inlawrev-3733	440	32	deed	deed	NOUN
inlawrev-3733	440	33	is	be	AUX
inlawrev-3733	440	34	issued	issue	VERB
inlawrev-3733	440	35	who	who	PRON
inlawrev-3733	440	36	is	be	AUX
inlawrev-3733	440	37	divested	divest	VERB
inlawrev-3733	440	38	of	of	ADP
inlawrev-3733	440	39	ownership	ownership	NOUN
inlawrev-3733	440	40	by	by	ADP
inlawrev-3733	440	41	the	the	DET
inlawrev-3733	440	42	issuance	issuance	NOUN
inlawrev-3733	440	43	of	of	ADP
inlawrev-3733	440	44	a	a	DET
inlawrev-3733	440	45	tax	tax	NOUN
inlawrev-3733	440	46	deed	deed	NOUN
inlawrev-3733	440	47	;	;	PUNCT
inlawrev-3733	440	48	or	or	CCONJ
inlawrev-3733	440	49	(	(	PUNCT
inlawrev-3733	440	50	2	2	X
inlawrev-3733	440	51	)	)	PUNCT
inlawrev-3733	440	52	tax	tax	NOUN
inlawrev-3733	440	53	sale	sale	NOUN
inlawrev-3733	440	54	purchaser	purchaser	NOUN
inlawrev-3733	440	55	or	or	CCONJ
inlawrev-3733	440	56	purchaser	purchaser	NOUN
inlawrev-3733	440	57	's	's	PART
inlawrev-3733	440	58	assignee	assignee	NOUN
inlawrev-3733	440	59	,	,	PUNCT
inlawrev-3733	440	60	upon	upon	SCONJ
inlawrev-3733	440	61	redemption	redemption	NOUN
inlawrev-3733	440	62	of	of	ADP
inlawrev-3733	440	63	the	the	DET
inlawrev-3733	440	64	tract	tract	NOUN
inlawrev-3733	440	65	or	or	CCONJ
inlawrev-3733	440	66	item	item	NOUN
inlawrev-3733	440	67	of	of	ADP
inlawrev-3733	440	68	real	real	ADJ
inlawrev-3733	440	69	property	property	NOUN
inlawrev-3733	440	70	;	;	PUNCT
inlawrev-3733	440	71	(	(	PUNCT
inlawrev-3733	440	72	3	3	X
inlawrev-3733	440	73	)	)	PUNCT
inlawrev-3733	440	74	person	person	NOUN
inlawrev-3733	440	75	with	with	ADP
inlawrev-3733	440	76	a	a	DET
inlawrev-3733	440	77	substantial	substantial	ADJ
inlawrev-3733	440	78	property	property	NOUN
inlawrev-3733	440	79	interest	interest	NOUN
inlawrev-3733	440	80	of	of	ADP
inlawrev-3733	440	81	public	public	ADJ
inlawrev-3733	440	82	record	record	NOUN
inlawrev-3733	440	83	,	,	PUNCT
inlawrev-3733	440	84	as	as	SCONJ
inlawrev-3733	440	85	defined	define	VERB
inlawrev-3733	440	86	in	in	ADP
inlawrev-3733	440	87	section	section	NOUN
inlawrev-3733	440	88	1.9	1.9	NUM
inlawrev-3733	440	89	of	of	ADP
inlawrev-3733	440	90	this	this	DET
inlawrev-3733	440	91	chapter	chapter	NOUN
inlawrev-3733	440	92	and	and	CCONJ
inlawrev-3733	440	93	as	as	SCONJ
inlawrev-3733	440	94	evidenced	evidence	VERB
inlawrev-3733	440	95	by	by	ADP
inlawrev-3733	440	96	the	the	DET
inlawrev-3733	440	97	issuance	issuance	NOUN
inlawrev-3733	440	98	of	of	ADP
inlawrev-3733	440	99	a	a	DET
inlawrev-3733	440	100	tax	tax	NOUN
inlawrev-3733	440	101	deed	deed	NOUN
inlawrev-3733	440	102	to	to	ADP
inlawrev-3733	440	103	a	a	DET
inlawrev-3733	440	104	tax	tax	NOUN
inlawrev-3733	440	105	sale	sale	NOUN
inlawrev-3733	440	106	purchaser	purchaser	NOUN
inlawrev-3733	440	107	,	,	PUNCT
inlawrev-3733	440	108	in	in	ADP
inlawrev-3733	440	109	a	a	DET
inlawrev-3733	440	110	county	county	NOUN
inlawrev-3733	440	111	:	:	PUNCT
inlawrev-3733	440	112	(	(	PUNCT
inlawrev-3733	440	113	1	1	X
inlawrev-3733	440	114	)	)	PUNCT
inlawrev-3733	440	115	having	have	VERB
inlawrev-3733	440	116	a	a	DET
inlawrev-3733	440	117	population	population	NOUN
inlawrev-3733	440	118	ofmore	ofmore	NOUN
inlawrev-3733	440	119	than	than	ADP
inlawrev-3733	440	120	two	two	NUM
inlawrev-3733	440	121	hundred	hundred	NUM
inlawrev-3733	440	122	thousand	thousand	NUM
inlawrev-3733	440	123	(	(	PUNCT
inlawrev-3733	440	124	200,000	200,000	NUM
inlawrev-3733	440	125	)	)	PUNCT
inlawrev-3733	440	126	but	but	CCONJ
inlawrev-3733	440	127	less	less	ADJ
inlawrev-3733	440	128	than	than	ADP
inlawrev-3733	440	129	four	four	NUM
inlawrev-3733	440	130	hundred	hundred	NUM
inlawrev-3733	440	131	thousand	thousand	NUM
inlawrev-3733	440	132	(	(	PUNCT
inlawrev-3733	440	133	400,000	400,000	NUM
inlawrev-3733	440	134	)	)	PUNCT
inlawrev-3733	440	135	;	;	PUNCT
inlawrev-3733	440	136	(	(	PUNCT
inlawrev-3733	440	137	2	2	X
inlawrev-3733	440	138	)	)	PUNCT
inlawrev-3733	440	139	having	have	VERB
inlawrev-3733	440	140	a	a	DET
inlawrev-3733	440	141	consolidated	consolidated	ADJ
inlawrev-3733	440	142	city	city	NOUN
inlawrev-3733	440	143	;	;	PUNCT
inlawrev-3733	440	144	or	or	CCONJ
inlawrev-3733	440	145	(	(	PUNCT
inlawrev-3733	440	146	3	3	X
inlawrev-3733	440	147	)	)	PUNCT
inlawrev-3733	440	148	in	in	ADP
inlawrev-3733	440	149	which	which	PRON
inlawrev-3733	440	150	the	the	DET
inlawrev-3733	440	151	county	county	NOUN
inlawrev-3733	440	152	auditor	auditor	NOUN
inlawrev-3733	440	153	and	and	CCONJ
inlawrev-3733	440	154	the	the	DET
inlawrev-3733	440	155	county	county	NOUN
inlawrev-3733	440	156	treasurer	treasurer	NOUN
inlawrev-3733	440	157	have	have	VERB
inlawrev-3733	440	158	an	an	DET
inlawrev-3733	440	159	agreement	agreement	NOUN
inlawrev-3733	440	160	under	under	ADP
inlawrev-3733	440	161	[	[	X
inlawrev-3733	440	162	ind	ind	X
inlawrev-3733	440	163	.	.	PUNCT
inlawrev-3733	441	1	code	code	PROPN
inlawrev-3733	441	2	§	§	PROPN
inlawrev-3733	441	3	]	]	X
inlawrev-3733	441	4	61	61	NUM
inlawrev-3733	441	5	.	.	NOUN
inlawrev-3733	441	6	1	1	NUM
inlawrev-3733	441	7	-25	-25	NUM
inlawrev-3733	441	8	-	-	SYM
inlawrev-3733	441	9	4.7	4.7	NUM
inlawrev-3733	441	10	;	;	PUNCT
inlawrev-3733	441	11	may	may	AUX
inlawrev-3733	441	12	file	file	VERB
inlawrev-3733	441	13	a	a	DET
inlawrev-3733	441	14	verified	verified	ADJ
inlawrev-3733	441	15	claim	claim	NOUN
inlawrev-3733	441	16	for	for	ADP
inlawrev-3733	441	17	money	money	NOUN
inlawrev-3733	441	18	which	which	PRON
inlawrev-3733	441	19	is	be	AUX
inlawrev-3733	441	20	deposited	deposit	VERB
inlawrev-3733	441	21	in	in	ADP
inlawrev-3733	441	22	the	the	DET
inlawrev-3733	441	23	tax	tax	NOUN
inlawrev-3733	441	24	sale	sale	NOUN
inlawrev-3733	441	25	surplus	surplus	NOUN
inlawrev-3733	441	26	fund	fund	NOUN
inlawrev-3733	441	27	.	.	PUNCT
inlawrev-3733	442	1	if	if	SCONJ
inlawrev-3733	442	2	the	the	DET
inlawrev-3733	442	3	claim	claim	NOUN
inlawrev-3733	442	4	is	be	AUX
inlawrev-3733	442	5	approved	approve	VERB
inlawrev-3733	442	6	by	by	ADP
inlawrev-3733	442	7	the	the	DET
inlawrev-3733	442	8	county	county	NOUN
inlawrev-3733	442	9	auditor	auditor	NOUN
inlawrev-3733	442	10	and	and	CCONJ
inlawrev-3733	442	11	the	the	DET
inlawrev-3733	442	12	county	county	NOUN
inlawrev-3733	442	13	treasurer	treasurer	NOUN
inlawrev-3733	442	14	,	,	PUNCT
inlawrev-3733	442	15	the	the	DET
inlawrev-3733	442	16	county	county	NOUN
inlawrev-3733	442	17	auditor	auditor	NOUN
inlawrev-3733	442	18	shall	shall	AUX
inlawrev-3733	442	19	issue	issue	VERB
inlawrev-3733	442	20	a	a	DET
inlawrev-3733	442	21	warrant	warrant	NOUN
inlawrev-3733	442	22	to	to	ADP
inlawrev-3733	442	23	the	the	DET
inlawrev-3733	442	24	claimant	claimant	NOUN
inlawrev-3733	442	25	for	for	ADP
inlawrev-3733	442	26	the	the	DET
inlawrev-3733	442	27	amount	amount	NOUN
inlawrev-3733	442	28	due	due	ADJ
inlawrev-3733	442	29	"	"	PUNCT
inlawrev-3733	442	30	)	)	PUNCT
inlawrev-3733	442	31	.	.	PUNCT
inlawrev-3733	443	1	151	151	NUM
inlawrev-3733	443	2	.	.	PUNCT
inlawrev-3733	443	3	mat	mat	PROPN
inlawrev-3733	443	4	899	899	NUM
inlawrev-3733	443	5	.	.	PUNCT
inlawrev-3733	443	6	1358	1358	NUM
inlawrev-3733	443	7	indiana	indiana	PROPN
inlawrev-3733	443	8	law	law	PROPN
inlawrev-3733	443	9	review	review	NOUN
inlawrev-3733	444	1	[	[	X
inlawrev-3733	444	2	vol	vol	NOUN
inlawrev-3733	444	3	.	.	PUNCT
inlawrev-3733	444	4	38:1341	38:1341	NUM
inlawrev-3733	444	5	the	the	DET
inlawrev-3733	444	6	auditor	auditor	NOUN
inlawrev-3733	444	7	that	that	PRON
inlawrev-3733	444	8	burks	burks	PROPN
inlawrev-3733	444	9	was	be	AUX
inlawrev-3733	444	10	not	not	PART
inlawrev-3733	444	11	entitled	entitle	VERB
inlawrev-3733	444	12	to	to	ADP
inlawrev-3733	444	13	the	the	DET
inlawrev-3733	444	14	surplus	surplus	NOUN
inlawrev-3733	444	15	.	.	PUNCT
inlawrev-3733	445	1	^^^	^^^	ADP
inlawrev-3733	445	2	the	the	DET
inlawrev-3733	445	3	supreme	supreme	PROPN
inlawrev-3733	445	4	court	court	PROPN
inlawrev-3733	445	5	reversed	reverse	VERB
inlawrev-3733	445	6	the	the	DET
inlawrev-3733	445	7	court	court	NOUN
inlawrev-3733	445	8	ofappeals	ofappeal	NOUN
inlawrev-3733	445	9	and	and	CCONJ
inlawrev-3733	445	10	affirmed	affirm	VERB
inlawrev-3733	445	11	the	the	DET
inlawrev-3733	445	12	trial	trial	NOUN
inlawrev-3733	445	13	court	court	NOUN
inlawrev-3733	445	14	,	,	PUNCT
inlawrev-3733	445	15	holding	hold	VERB
inlawrev-3733	445	16	that	that	SCONJ
inlawrev-3733	445	17	burks	burk	NOUN
inlawrev-3733	445	18	was	be	AUX
inlawrev-3733	445	19	entitled	entitle	VERB
inlawrev-3733	445	20	to	to	ADP
inlawrev-3733	445	21	the	the	DET
inlawrev-3733	445	22	surplus	surplus	NOUN
inlawrev-3733	445	23	.	.	PUNCT
inlawrev-3733	446	1	*	*	PUNCT
inlawrev-3733	446	2	"	"	PUNCT
inlawrev-3733	446	3	the	the	DET
inlawrev-3733	446	4	supreme	supreme	PROPN
inlawrev-3733	446	5	court	court	PROPN
inlawrev-3733	446	6	relied	rely	VERB
inlawrev-3733	446	7	on	on	ADP
inlawrev-3733	446	8	the	the	DET
inlawrev-3733	446	9	court	court	NOUN
inlawrev-3733	446	10	ofappeals	ofappeal	NOUN
inlawrev-3733	446	11	decision	decision	NOUN
inlawrev-3733	446	12	in	in	ADP
inlawrev-3733	446	13	brewer	brewer	NOUN
inlawrev-3733	446	14	v.	v.	ADP
inlawrev-3733	446	15	emc	emc	PROPN
inlawrev-3733	446	16	mortgage	mortgage	PROPN
inlawrev-3733	446	17	corp	corp	PROPN
inlawrev-3733	446	18	.	.	PROPN
inlawrev-3733	446	19	,	,	PUNCT
inlawrev-3733	446	20	743	743	NUM
inlawrev-3733	446	21	n.e.2d	n.e.2d	NOUN
inlawrev-3733	446	22	322	322	NUM
inlawrev-3733	446	23	(	(	PUNCT
inlawrev-3733	446	24	ind	ind	NOUN
inlawrev-3733	446	25	.	.	PUNCT
inlawrev-3733	447	1	ct	ct	PROPN
inlawrev-3733	447	2	.	.	PUNCT
inlawrev-3733	448	1	app	app	PROPN
inlawrev-3733	448	2	.	.	PROPN
inlawrev-3733	448	3	2001).*^^	2001).*^^	NUM
inlawrev-3733	448	4	in	in	ADP
inlawrev-3733	448	5	brewer	brewer	NOUN
inlawrev-3733	448	6	,	,	PUNCT
inlawrev-3733	448	7	the	the	DET
inlawrev-3733	448	8	court	court	NOUN
inlawrev-3733	448	9	ofappeals	ofappeal	NOUN
inlawrev-3733	448	10	held	hold	VERB
inlawrev-3733	448	11	that	that	DET
inlawrev-3733	448	12	subsection	subsection	NOUN
inlawrev-3733	448	13	(	(	PUNCT
inlawrev-3733	448	14	b)(3	b)(3	NOUN
inlawrev-3733	448	15	)	)	PUNCT
inlawrev-3733	448	16	ofthe	ofthe	NOUN
inlawrev-3733	448	17	statute'^^	statute'^^	NOUN
inlawrev-3733	448	18	allowed	allow	VERB
inlawrev-3733	448	19	an	an	DET
inlawrev-3733	448	20	administrative	administrative	ADJ
inlawrev-3733	448	21	remedy	remedy	NOUN
inlawrev-3733	448	22	in	in	ADP
inlawrev-3733	448	23	the	the	DET
inlawrev-3733	448	24	included	include	VERB
inlawrev-3733	448	25	counties	county	NOUN
inlawrev-3733	448	26	,	,	PUNCT
inlawrev-3733	448	27	but	but	CCONJ
inlawrev-3733	448	28	the	the	DET
inlawrev-3733	448	29	court	court	NOUN
inlawrev-3733	448	30	ofappeals	ofappeal	NOUN
inlawrev-3733	448	31	also	also	ADV
inlawrev-3733	448	32	held	hold	VERB
inlawrev-3733	448	33	that	that	SCONJ
inlawrev-3733	448	34	the	the	DET
inlawrev-3733	448	35	statute	statute	NOUN
inlawrev-3733	448	36	was	be	AUX
inlawrev-3733	448	37	permissive	permissive	ADJ
inlawrev-3733	448	38	and	and	CCONJ
inlawrev-3733	448	39	not	not	PART
inlawrev-3733	448	40	mandatory	mandatory	ADJ
inlawrev-3733	448	41	,	,	PUNCT
inlawrev-3733	448	42	and	and	CCONJ
inlawrev-3733	448	43	therefore	therefore	ADV
inlawrev-3733	448	44	,	,	PUNCT
inlawrev-3733	448	45	the	the	DET
inlawrev-3733	448	46	remedy	remedy	NOUN
inlawrev-3733	448	47	of	of	ADP
inlawrev-3733	448	48	a	a	DET
inlawrev-3733	448	49	lawsuit	lawsuit	NOUN
inlawrev-3733	448	50	remained	remain	VERB
inlawrev-3733	448	51	available	available	ADJ
inlawrev-3733	448	52	in	in	ADP
inlawrev-3733	448	53	all	all	DET
inlawrev-3733	448	54	counties	county	NOUN
inlawrev-3733	448	55	.	.	PUNCT
inlawrev-3733	449	1	'	'	PUNCT
inlawrev-3733	449	2	^^	^^	CCONJ
inlawrev-3733	449	3	the	the	DET
inlawrev-3733	449	4	supreme	supreme	PROPN
inlawrev-3733	449	5	court	court	PROPN
inlawrev-3733	449	6	held	hold	VERB
inlawrev-3733	449	7	that	that	SCONJ
inlawrev-3733	449	8	although	although	SCONJ
inlawrev-3733	449	9	that	that	DET
inlawrev-3733	449	10	subsection	subsection	NOUN
inlawrev-3733	449	11	was	be	AUX
inlawrev-3733	449	12	removed	remove	VERB
inlawrev-3733	449	13	,	,	PUNCT
inlawrev-3733	449	14	the	the	DET
inlawrev-3733	449	15	permissive	permissive	ADJ
inlawrev-3733	449	16	interpretation	interpretation	NOUN
inlawrev-3733	449	17	should	should	AUX
inlawrev-3733	449	18	apply	apply	VERB
inlawrev-3733	449	19	to	to	ADP
inlawrev-3733	449	20	the	the	DET
inlawrev-3733	449	21	whole	whole	ADJ
inlawrev-3733	449	22	statute	statute	NOUN
inlawrev-3733	449	23	,	,	PUNCT
inlawrev-3733	449	24	and	and	CCONJ
inlawrev-3733	449	25	therefore	therefore	ADV
inlawrev-3733	449	26	the	the	DET
inlawrev-3733	449	27	statute	statute	NOUN
inlawrev-3733	449	28	does	do	AUX
inlawrev-3733	449	29	not	not	PART
inlawrev-3733	449	30	preclude	preclude	VERB
inlawrev-3733	449	31	burks	burk	NOUN
inlawrev-3733	449	32	from	from	ADP
inlawrev-3733	449	33	bringing	bring	VERB
inlawrev-3733	449	34	a	a	DET
inlawrev-3733	449	35	lawsuit	lawsuit	NOUN
inlawrev-3733	449	36	to	to	PART
inlawrev-3733	449	37	claim	claim	VERB
inlawrev-3733	449	38	the	the	DET
inlawrev-3733	449	39	surplus	surplus	NOUN
inlawrev-3733	449	40	.	.	PUNCT
inlawrev-3733	450	1	*	*	PUNCT
inlawrev-3733	450	2	^^	^^	PUNCT
inlawrev-3733	450	3	the	the	DET
inlawrev-3733	450	4	supreme	supreme	PROPN
inlawrev-3733	450	5	court	court	PROPN
inlawrev-3733	450	6	stated	state	VERB
inlawrev-3733	450	7	that	that	SCONJ
inlawrev-3733	450	8	because	because	SCONJ
inlawrev-3733	450	9	the	the	DET
inlawrev-3733	450	10	listed	list	VERB
inlawrev-3733	450	11	parties	party	NOUN
inlawrev-3733	450	12	in	in	ADP
inlawrev-3733	450	13	the	the	DET
inlawrev-3733	450	14	statute	statute	NOUN
inlawrev-3733	450	15	are	be	AUX
inlawrev-3733	450	16	generally	generally	ADV
inlawrev-3733	450	17	easily	easily	ADV
inlawrev-3733	450	18	identified	identify	VERB
inlawrev-3733	450	19	and	and	CCONJ
inlawrev-3733	450	20	in	in	ADP
inlawrev-3733	450	21	most	most	ADJ
inlawrev-3733	450	22	cases	case	NOUN
inlawrev-3733	450	23	there	there	PRON
inlawrev-3733	450	24	is	be	VERB
inlawrev-3733	450	25	no	no	DET
inlawrev-3733	450	26	dispute	dispute	NOUN
inlawrev-3733	450	27	that	that	SCONJ
inlawrev-3733	450	28	they	they	PRON
inlawrev-3733	450	29	are	be	AUX
inlawrev-3733	450	30	the	the	DET
inlawrev-3733	450	31	proper	proper	ADJ
inlawrev-3733	450	32	claimant	claimant	NOUN
inlawrev-3733	450	33	,	,	PUNCT
inlawrev-3733	450	34	allowing	allow	VERB
inlawrev-3733	450	35	them	they	PRON
inlawrev-3733	450	36	the	the	DET
inlawrev-3733	450	37	quicker	quick	ADJ
inlawrev-3733	450	38	,	,	PUNCT
inlawrev-3733	450	39	less	less	ADV
inlawrev-3733	450	40	expensive	expensive	ADJ
inlawrev-3733	450	41	administrative	administrative	ADJ
inlawrev-3733	450	42	remedy	remedy	NOUN
inlawrev-3733	450	43	was	be	AUX
inlawrev-3733	450	44	a	a	DET
inlawrev-3733	450	45	sensible	sensible	ADJ
inlawrev-3733	450	46	interpretation.*^^	interpretation.*^^	NOUN
inlawrev-3733	450	47	the	the	DET
inlawrev-3733	450	48	supreme	supreme	PROPN
inlawrev-3733	450	49	court	court	PROPN
inlawrev-3733	450	50	also	also	ADV
inlawrev-3733	450	51	noted	note	VERB
inlawrev-3733	450	52	that	that	SCONJ
inlawrev-3733	450	53	interpreting	interpret	VERB
inlawrev-3733	450	54	the	the	DET
inlawrev-3733	450	55	statute	statute	NOUN
inlawrev-3733	450	56	as	as	SCONJ
inlawrev-3733	450	57	the	the	DET
inlawrev-3733	450	58	court	court	NOUN
inlawrev-3733	450	59	ofappeals	ofappeal	NOUN
inlawrev-3733	450	60	suggested	suggest	VERB
inlawrev-3733	450	61	could	could	AUX
inlawrev-3733	450	62	present	present	VERB
inlawrev-3733	450	63	a	a	DET
inlawrev-3733	450	64	"	"	PUNCT
inlawrev-3733	450	65	taking	taking	NOUN
inlawrev-3733	450	66	"	"	PUNCT
inlawrev-3733	450	67	of	of	ADP
inlawrev-3733	450	68	property	property	NOUN
inlawrev-3733	450	69	in	in	ADP
inlawrev-3733	450	70	violation	violation	NOUN
inlawrev-3733	450	71	of	of	ADP
inlawrev-3733	450	72	the	the	DET
inlawrev-3733	450	73	fifth	fifth	ADJ
inlawrev-3733	450	74	amendment	amendment	NOUN
inlawrev-3733	450	75	to	to	ADP
inlawrev-3733	450	76	the	the	DET
inlawrev-3733	450	77	u.s	u.s	PROPN
inlawrev-3733	450	78	.	.	PROPN
inlawrev-3733	450	79	constitution.*^^	constitution.*^^	PROPN
inlawrev-3733	450	80	iii	iii	PROPN
inlawrev-3733	450	81	.	.	PUNCT
inlawrev-3733	451	1	indiana	indiana	PROPN
inlawrev-3733	451	2	tax	tax	PROPN
inlawrev-3733	451	3	court	court	NOUN
inlawrev-3733	451	4	decisions	decision	VERB
inlawrev-3733	451	5	the	the	DET
inlawrev-3733	451	6	indiana	indiana	PROPN
inlawrev-3733	451	7	tax	tax	PROPN
inlawrev-3733	451	8	court	court	NOUN
inlawrev-3733	451	9	(	(	PUNCT
inlawrev-3733	451	10	"	"	PUNCT
inlawrev-3733	451	11	tax	tax	NOUN
inlawrev-3733	451	12	court	court	NOUN
inlawrev-3733	451	13	"	"	PUNCT
inlawrev-3733	451	14	)	)	PUNCT
inlawrev-3733	451	15	rendered	render	VERB
inlawrev-3733	451	16	a	a	DET
inlawrev-3733	451	17	variety	variety	NOUN
inlawrev-3733	451	18	of	of	ADP
inlawrev-3733	451	19	opinions	opinion	NOUN
inlawrev-3733	451	20	from	from	ADP
inlawrev-3733	451	21	january	january	PROPN
inlawrev-3733	451	22	1	1	NUM
inlawrev-3733	451	23	,	,	PUNCT
inlawrev-3733	451	24	2004	2004	NUM
inlawrev-3733	451	25	to	to	ADP
inlawrev-3733	451	26	december	december	PROPN
inlawrev-3733	451	27	31	31	NUM
inlawrev-3733	451	28	,	,	PUNCT
inlawrev-3733	451	29	2004	2004	NUM
inlawrev-3733	451	30	.	.	PUNCT
inlawrev-3733	452	1	specifically	specifically	ADV
inlawrev-3733	452	2	,	,	PUNCT
inlawrev-3733	452	3	the	the	DET
inlawrev-3733	452	4	tax	tax	NOUN
inlawrev-3733	452	5	court	court	NOUN
inlawrev-3733	452	6	issued	issue	VERB
inlawrev-3733	452	7	eighteen	eighteen	NUM
inlawrev-3733	452	8	published	publish	VERB
inlawrev-3733	452	9	opinions	opinion	NOUN
inlawrev-3733	452	10	,	,	PUNCT
inlawrev-3733	452	11	ten	ten	NUM
inlawrev-3733	452	12	of	of	ADP
inlawrev-3733	452	13	which	which	PRON
inlawrev-3733	452	14	concerned	concerned	ADJ
inlawrev-3733	452	15	indiana	indiana	PROPN
inlawrev-3733	452	16	real	real	ADJ
inlawrev-3733	452	17	property	property	NOUN
inlawrev-3733	452	18	tax	tax	NOUN
inlawrev-3733	452	19	matters	matter	NOUN
inlawrev-3733	452	20	.	.	PUNCT
inlawrev-3733	453	1	the	the	DET
inlawrev-3733	453	2	remaining	remain	VERB
inlawrev-3733	453	3	cases	case	NOUN
inlawrev-3733	453	4	are	be	AUX
inlawrev-3733	453	5	divided	divide	VERB
inlawrev-3733	453	6	as	as	SCONJ
inlawrev-3733	453	7	follows	follow	VERB
inlawrev-3733	453	8	:	:	PUNCT
inlawrev-3733	453	9	four	four	NUM
inlawrev-3733	453	10	cases	case	NOUN
inlawrev-3733	453	11	regarding	regard	VERB
inlawrev-3733	453	12	indiana	indiana	PROPN
inlawrev-3733	453	13	sales	sale	NOUN
inlawrev-3733	453	14	and	and	CCONJ
inlawrev-3733	453	15	use	use	VERB
inlawrev-3733	453	16	tax	tax	NOUN
inlawrev-3733	453	17	;	;	PUNCT
inlawrev-3733	453	18	three	three	NUM
inlawrev-3733	453	19	cases	case	NOUN
inlawrev-3733	453	20	involving	involve	VERB
inlawrev-3733	453	21	corporate	corporate	ADJ
inlawrev-3733	453	22	income	income	NOUN
inlawrev-3733	453	23	tax	tax	NOUN
inlawrev-3733	453	24	matters	matter	NOUN
inlawrev-3733	453	25	;	;	PUNCT
inlawrev-3733	453	26	and	and	CCONJ
inlawrev-3733	453	27	one	one	NUM
inlawrev-3733	453	28	case	case	NOUN
inlawrev-3733	453	29	involving	involve	VERB
inlawrev-3733	453	30	individual	individual	ADJ
inlawrev-3733	453	31	income	income	NOUN
inlawrev-3733	453	32	tax	tax	NOUN
inlawrev-3733	453	33	.	.	PUNCT
inlawrev-3733	454	1	each	each	DET
inlawrev-3733	454	2	decision	decision	NOUN
inlawrev-3733	454	3	is	be	AUX
inlawrev-3733	454	4	summarized	summarize	VERB
inlawrev-3733	454	5	separately	separately	ADV
inlawrev-3733	454	6	below	below	ADV
inlawrev-3733	454	7	.	.	PUNCT
inlawrev-3733	455	1	a.	a.	NOUN
inlawrev-3733	455	2	real	real	ADJ
inlawrev-3733	455	3	property	property	NOUN
inlawrev-3733	455	4	taxes	taxis	NOUN
inlawrev-3733	455	5	1	1	NUM
inlawrev-3733	455	6	.	.	PUNCT
inlawrev-3733	456	1	heart	heart	NOUN
inlawrev-3733	456	2	city	city	PROPN
inlawrev-3733	456	3	chrysler	chrysler	PROPN
inlawrev-3733	456	4	/	/	SYM
inlawrev-3733	456	5	lockmandy	lockmandy	PROPN
inlawrev-3733	456	6	motors	motor	NOUN
inlawrev-3733	456	7	v.	v.	ADP
inlawrev-3733	456	8	department	department	PROPN
inlawrev-3733	456	9	of	of	ADP
inlawrev-3733	456	10	local	local	ADJ
inlawrev-3733	456	11	government	government	NOUN
inlawrev-3733	456	12	finance	finance	NOUN
inlawrev-3733	456	13	.	.	PUNCT
inlawrev-3733	457	1	*	*	PUNCT
inlawrev-3733	457	2	^^—heart	^^—heart	PROPN
inlawrev-3733	457	3	operated	operate	VERB
inlawrev-3733	457	4	a	a	DET
inlawrev-3733	457	5	car	car	NOUN
inlawrev-3733	457	6	dealership	dealership	NOUN
inlawrev-3733	457	7	in	in	ADP
inlawrev-3733	457	8	elkhart	elkhart	PROPN
inlawrev-3733	457	9	county	county	PROPN
inlawrev-3733	457	10	,	,	PUNCT
inlawrev-3733	457	11	indiana.*^	indiana.*^	PROPN
inlawrev-3733	457	12	*	*	PUNCT
inlawrev-3733	457	13	heart	heart	NOUN
inlawrev-3733	457	14	filed	file	VERB
inlawrev-3733	457	15	an	an	DET
inlawrev-3733	457	16	original	original	ADJ
inlawrev-3733	457	17	tax	tax	NOUN
inlawrev-3733	457	18	appeal	appeal	NOUN
inlawrev-3733	457	19	on	on	ADP
inlawrev-3733	457	20	june	june	PROPN
inlawrev-3733	457	21	24	24	NUM
inlawrev-3733	457	22	,	,	PUNCT
inlawrev-3733	457	23	1999	1999	NUM
inlawrev-3733	457	24	to	to	PART
inlawrev-3733	457	25	dispute	dispute	VERB
inlawrev-3733	457	26	the	the	DET
inlawrev-3733	457	27	state	state	NOUN
inlawrev-3733	457	28	board	board	NOUN
inlawrev-3733	457	29	's	's	PART
inlawrev-3733	457	30	determination	determination	NOUN
inlawrev-3733	457	31	awarding	award	VERB
inlawrev-3733	457	32	heart	heart	NOUN
inlawrev-3733	457	33	's	's	PART
inlawrev-3733	457	34	improvements	improvement	NOUN
inlawrev-3733	457	35	only	only	ADV
inlawrev-3733	457	36	a	a	DET
inlawrev-3733	457	37	10	10	NUM
inlawrev-3733	457	38	%	%	NOUN
inlawrev-3733	457	39	152	152	NUM
inlawrev-3733	457	40	.	.	PUNCT
inlawrev-3733	458	1	i	i	PRON
inlawrev-3733	458	2	d.	d.	PROPN
inlawrev-3733	458	3	153	153	NUM
inlawrev-3733	458	4	.	.	PUNCT
inlawrev-3733	458	5	mat	mat	PROPN
inlawrev-3733	458	6	899	899	NUM
inlawrev-3733	458	7	-	-	SYM
inlawrev-3733	458	8	900	900	NUM
inlawrev-3733	458	9	.	.	PUNCT
inlawrev-3733	458	10	1	1	NUM
inlawrev-3733	458	11	54	54	NUM
inlawrev-3733	458	12	.	.	PUNCT
inlawrev-3733	459	1	i	i	PRON
inlawrev-3733	459	2	d.	d.	PROPN
inlawrev-3733	459	3	at	at	ADP
inlawrev-3733	459	4	899	899	NUM
inlawrev-3733	459	5	(	(	PUNCT
inlawrev-3733	459	6	citing	cite	VERB
inlawrev-3733	459	7	brewer	brewer	NOUN
inlawrev-3733	459	8	v.	v.	ADP
inlawrev-3733	459	9	emc	emc	PROPN
inlawrev-3733	459	10	mortgage	mortgage	PROPN
inlawrev-3733	459	11	corp	corp	PROPN
inlawrev-3733	459	12	.	.	PROPN
inlawrev-3733	459	13	,	,	PUNCT
inlawrev-3733	459	14	743	743	NUM
inlawrev-3733	459	15	n.e.2d	n.e.2d	NOUN
inlawrev-3733	459	16	322	322	NUM
inlawrev-3733	459	17	(	(	PUNCT
inlawrev-3733	459	18	ind	ind	NOUN
inlawrev-3733	459	19	.	.	PUNCT
inlawrev-3733	460	1	ct	ct	PROPN
inlawrev-3733	460	2	.	.	PUNCT
inlawrev-3733	461	1	app	app	PROPN
inlawrev-3733	461	2	.	.	PROPN
inlawrev-3733	462	1	200	200	NUM
inlawrev-3733	462	2	1	1	NUM
inlawrev-3733	462	3	)	)	PUNCT
inlawrev-3733	462	4	)	)	PUNCT
inlawrev-3733	462	5	.	.	PUNCT
inlawrev-3733	463	1	155	155	NUM
inlawrev-3733	463	2	.	.	PUNCT
inlawrev-3733	463	3	ind	ind	PROPN
inlawrev-3733	463	4	.	.	PUNCT
inlawrev-3733	464	1	code	code	PROPN
inlawrev-3733	464	2	§	§	PROPN
inlawrev-3733	464	3	6	6	NUM
inlawrev-3733	464	4	-	-	PUNCT
inlawrev-3733	464	5	l.l-24	l.l-24	NOUN
inlawrev-3733	464	6	-	-	PUNCT
inlawrev-3733	464	7	7(b)(3	7(b)(3	NUM
inlawrev-3733	464	8	)	)	PUNCT
inlawrev-3733	464	9	(	(	PUNCT
inlawrev-3733	464	10	removed	remove	VERB
inlawrev-3733	464	11	in	in	ADP
inlawrev-3733	464	12	a	a	DET
inlawrev-3733	464	13	2001	2001	NUM
inlawrev-3733	464	14	amendment	amendment	NOUN
inlawrev-3733	464	15	)	)	PUNCT
inlawrev-3733	464	16	.	.	PUNCT
inlawrev-3733	465	1	156	156	NUM
inlawrev-3733	465	2	.	.	X
inlawrev-3733	465	3	802	802	NUM
inlawrev-3733	465	4	n.e.2d	n.e.2d	NOUN
inlawrev-3733	465	5	896	896	NUM
inlawrev-3733	465	6	at	at	ADP
inlawrev-3733	465	7	899	899	NUM
inlawrev-3733	465	8	.	.	PUNCT
inlawrev-3733	466	1	157	157	NUM
inlawrev-3733	466	2	.	.	PUNCT
inlawrev-3733	466	3	mat	mat	NOUN
inlawrev-3733	466	4	899	899	NUM
inlawrev-3733	466	5	-	-	SYM
inlawrev-3733	466	6	900	900	NUM
inlawrev-3733	466	7	.	.	PUNCT
inlawrev-3733	467	1	158	158	NUM
inlawrev-3733	467	2	.	.	X
inlawrev-3733	467	3	mat	mat	NOUN
inlawrev-3733	467	4	900	900	NUM
inlawrev-3733	467	5	.	.	X
inlawrev-3733	467	6	159	159	NUM
inlawrev-3733	467	7	.	.	PUNCT
inlawrev-3733	468	1	i	i	PRON
inlawrev-3733	468	2	d	d	PROPN
inlawrev-3733	468	3	at	at	ADP
inlawrev-3733	468	4	899	899	NUM
inlawrev-3733	468	5	(	(	PUNCT
inlawrev-3733	468	6	citing	cite	VERB
inlawrev-3733	468	7	united	united	PROPN
inlawrev-3733	468	8	states	states	PROPN
inlawrev-3733	468	9	v.	v.	ADP
inlawrev-3733	468	10	lawton	lawton	PROPN
inlawrev-3733	468	11	,	,	PUNCT
inlawrev-3733	468	12	1	1	NUM
inlawrev-3733	468	13	10	10	NUM
inlawrev-3733	468	14	u.s	u.s	PROPN
inlawrev-3733	468	15	.	.	PROPN
inlawrev-3733	468	16	146	146	NUM
inlawrev-3733	468	17	,	,	PUNCT
inlawrev-3733	468	18	150	150	NUM
inlawrev-3733	468	19	(	(	PUNCT
inlawrev-3733	468	20	1884	1884	NUM
inlawrev-3733	468	21	)	)	PUNCT
inlawrev-3733	468	22	)	)	PUNCT
inlawrev-3733	468	23	.	.	PUNCT
inlawrev-3733	469	1	160	160	NUM
inlawrev-3733	469	2	.	.	X
inlawrev-3733	469	3	801	801	NUM
inlawrev-3733	469	4	n.e.2d	n.e.2d	NOUN
inlawrev-3733	469	5	215	215	NUM
inlawrev-3733	469	6	(	(	PUNCT
inlawrev-3733	469	7	ind	ind	NOUN
inlawrev-3733	469	8	.	.	PUNCT
inlawrev-3733	470	1	tax	tax	PROPN
inlawrev-3733	470	2	ct	ct	PROPN
inlawrev-3733	470	3	.	.	PROPN
inlawrev-3733	470	4	2004	2004	NUM
inlawrev-3733	470	5	)	)	PUNCT
inlawrev-3733	470	6	.	.	PUNCT
inlawrev-3733	471	1	161	161	NUM
inlawrev-3733	471	2	.	.	X
inlawrev-3733	471	3	mat	mat	NOUN
inlawrev-3733	471	4	216	216	NUM
inlawrev-3733	471	5	.	.	PUNCT
inlawrev-3733	471	6	2005	2005	NUM
inlawrev-3733	471	7	]	]	PUNCT
inlawrev-3733	471	8	tax	tax	NOUN
inlawrev-3733	471	9	law	law	NOUN
inlawrev-3733	471	10	1359	1359	NUM
inlawrev-3733	471	11	obsolescence	obsolescence	NOUN
inlawrev-3733	471	12	depreciation	depreciation	NOUN
inlawrev-3733	471	13	adjustment	adjustment	NOUN
inlawrev-3733	471	14	,	,	PUNCT
inlawrev-3733	471	15	^^^	^^^	ADJ
inlawrev-3733	471	16	as	as	ADV
inlawrev-3733	471	17	well	well	ADV
inlawrev-3733	471	18	as	as	ADP
inlawrev-3733	471	19	the	the	DET
inlawrev-3733	471	20	state	state	NOUN
inlawrev-3733	471	21	board	board	NOUN
inlawrev-3733	471	22	's	's	PART
inlawrev-3733	471	23	reduction	reduction	NOUN
inlawrev-3733	471	24	of	of	ADP
inlawrev-3733	471	25	the	the	DET
inlawrev-3733	471	26	improvements	improvement	NOUN
inlawrev-3733	471	27	'	'	PART
inlawrev-3733	471	28	physical	physical	ADJ
inlawrev-3733	471	29	depreciation	depreciation	NOUN
inlawrev-3733	471	30	factor	factor	NOUN
inlawrev-3733	471	31	from	from	ADP
inlawrev-3733	471	32	45	45	NUM
inlawrev-3733	471	33	%	%	NOUN
inlawrev-3733	471	34	to	to	PART
inlawrev-3733	471	35	35	35	NUM
inlawrev-3733	471	36	%	%	NOUN
inlawrev-3733	471	37	.	.	PUNCT
inlawrev-3733	472	1	the	the	DET
inlawrev-3733	472	2	tax	tax	NOUN
inlawrev-3733	472	3	court	court	NOUN
inlawrev-3733	472	4	reversed	reverse	VERB
inlawrev-3733	472	5	and	and	CCONJ
inlawrev-3733	472	6	remanded	remand	VERB
inlawrev-3733	472	7	the	the	DET
inlawrev-3733	472	8	case	case	NOUN
inlawrev-3733	472	9	to	to	ADP
inlawrev-3733	472	10	the	the	DET
inlawrev-3733	472	11	state	state	NOUN
inlawrev-3733	472	12	board	board	NOUN
inlawrev-3733	472	13	,	,	PUNCT
inlawrev-3733	472	14	and	and	CCONJ
inlawrev-3733	472	15	the	the	DET
inlawrev-3733	472	16	tax	tax	NOUN
inlawrev-3733	472	17	court	court	NOUN
inlawrev-3733	472	18	instructed	instruct	VERB
inlawrev-3733	472	19	heart	heart	NOUN
inlawrev-3733	472	20	to	to	PART
inlawrev-3733	472	21	quantify	quantify	VERB
inlawrev-3733	472	22	the	the	DET
inlawrev-3733	472	23	obsolescence	obsolescence	NOUN
inlawrev-3733	472	24	ofthe	ofthe	NOUN
inlawrev-3733	472	25	improvements	improvement	NOUN
inlawrev-3733	472	26	with	with	ADP
inlawrev-3733	472	27	generally	generally	ADV
inlawrev-3733	472	28	accepted	accept	VERB
inlawrev-3733	472	29	appraisal	appraisal	NOUN
inlawrev-3733	472	30	techniques	technique	NOUN
inlawrev-3733	472	31	.	.	PUNCT
inlawrev-3733	473	1	^^^	^^^	PUNCT
inlawrev-3733	473	2	on	on	ADP
inlawrev-3733	473	3	rehearing	rehear	VERB
inlawrev-3733	473	4	in	in	ADP
inlawrev-3733	473	5	october	october	PROPN
inlawrev-3733	473	6	of	of	ADP
inlawrev-3733	473	7	1999	1999	NUM
inlawrev-3733	473	8	,	,	PUNCT
inlawrev-3733	473	9	the	the	DET
inlawrev-3733	473	10	state	state	NOUN
inlawrev-3733	473	11	board	board	NOUN
inlawrev-3733	473	12	kept	keep	VERB
inlawrev-3733	473	13	the	the	DET
inlawrev-3733	473	14	obsolescence	obsolescence	NOUN
inlawrev-3733	473	15	adjustment	adjustment	NOUN
inlawrev-3733	473	16	at	at	ADP
inlawrev-3733	473	17	10	10	NUM
inlawrev-3733	473	18	%	%	NOUN
inlawrev-3733	473	19	and	and	CCONJ
inlawrev-3733	473	20	returned	return	VERB
inlawrev-3733	473	21	the	the	DET
inlawrev-3733	473	22	physical	physical	ADJ
inlawrev-3733	473	23	depreciation	depreciation	NOUN
inlawrev-3733	473	24	factor	factor	NOUN
inlawrev-3733	473	25	to	to	ADP
inlawrev-3733	473	26	45%).^^'^	45%).^^'^	PROPN
inlawrev-3733	473	27	on	on	ADP
inlawrev-3733	473	28	december	december	PROPN
inlawrev-3733	473	29	2	2	NUM
inlawrev-3733	473	30	,	,	PUNCT
inlawrev-3733	473	31	1999	1999	NUM
inlawrev-3733	473	32	,	,	PUNCT
inlawrev-3733	473	33	heart	heart	NOUN
inlawrev-3733	473	34	filed	file	VERB
inlawrev-3733	473	35	this	this	DET
inlawrev-3733	473	36	second	second	ADJ
inlawrev-3733	473	37	action	action	NOUN
inlawrev-3733	473	38	,	,	PUNCT
inlawrev-3733	473	39	appealing	appeal	VERB
inlawrev-3733	473	40	the	the	DET
inlawrev-3733	473	41	state	state	PROPN
inlawrev-3733	473	42	board	board	NOUN
inlawrev-3733	473	43	's	's	PART
inlawrev-3733	473	44	determination	determination	NOUN
inlawrev-3733	473	45	on	on	ADP
inlawrev-3733	473	46	rehearing	rehear	VERB
inlawrev-3733	473	47	.	.	PUNCT
inlawrev-3733	474	1	^^^	^^^	PUNCT
inlawrev-3733	474	2	heart	heart	NOUN
inlawrev-3733	474	3	claimed	claim	VERB
inlawrev-3733	474	4	the	the	DET
inlawrev-3733	474	5	state	state	NOUN
inlawrev-3733	474	6	board	board	NOUN
inlawrev-3733	474	7	erred	err	VERB
inlawrev-3733	474	8	by	by	ADP
inlawrev-3733	474	9	disregarding	disregard	VERB
inlawrev-3733	474	10	heart	heart	NOUN
inlawrev-3733	474	11	's	's	PART
inlawrev-3733	474	12	evidence	evidence	NOUN
inlawrev-3733	474	13	quantifying	quantify	VERB
inlawrev-3733	474	14	the	the	DET
inlawrev-3733	474	15	obsolescence	obsolescence	NOUN
inlawrev-3733	474	16	depreciation	depreciation	NOUN
inlawrev-3733	474	17	present	present	NOUN
inlawrev-3733	474	18	in	in	ADP
inlawrev-3733	474	19	its	its	PRON
inlawrev-3733	474	20	improvements	improvement	NOUN
inlawrev-3733	474	21	.	.	PUNCT
inlawrev-3733	475	1	'^^	'^^	NUM
inlawrev-3733	475	2	the	the	DET
inlawrev-3733	475	3	tax	tax	NOUN
inlawrev-3733	475	4	court	court	NOUN
inlawrev-3733	475	5	stated	state	VERB
inlawrev-3733	475	6	that	that	SCONJ
inlawrev-3733	475	7	in	in	ADP
inlawrev-3733	475	8	seeking	seek	VERB
inlawrev-3733	475	9	an	an	DET
inlawrev-3733	475	10	obsolescence	obsolescence	NOUN
inlawrev-3733	475	11	adjustment	adjustment	NOUN
inlawrev-3733	475	12	heart	heart	NOUN
inlawrev-3733	475	13	was	be	AUX
inlawrev-3733	475	14	required	require	VERB
inlawrev-3733	475	15	to	to	ADP
inlawrev-3733	475	16	:	:	PUNCT
inlawrev-3733	475	17	(	(	PUNCT
inlawrev-3733	475	18	1	1	X
inlawrev-3733	475	19	)	)	PUNCT
inlawrev-3733	475	20	identify	identify	VERB
inlawrev-3733	475	21	causes	cause	NOUN
inlawrev-3733	475	22	ofalleged	ofallege	VERB
inlawrev-3733	475	23	obsolescence	obsolescence	NOUN
inlawrev-3733	475	24	;	;	PUNCT
inlawrev-3733	475	25	and	and	CCONJ
inlawrev-3733	475	26	,	,	PUNCT
inlawrev-3733	475	27	(	(	PUNCT
inlawrev-3733	475	28	2	2	X
inlawrev-3733	475	29	)	)	PUNCT
inlawrev-3733	475	30	quantify	quantify	VERB
inlawrev-3733	475	31	the	the	DET
inlawrev-3733	475	32	amount	amount	NOUN
inlawrev-3733	475	33	of	of	ADP
inlawrev-3733	475	34	obsolescence	obsolescence	NOUN
inlawrev-3733	475	35	to	to	PART
inlawrev-3733	475	36	be	be	AUX
inlawrev-3733	475	37	applied	apply	VERB
inlawrev-3733	475	38	to	to	ADP
inlawrev-3733	475	39	the	the	DET
inlawrev-3733	475	40	improvements	improvement	NOUN
inlawrev-3733	475	41	.	.	PUNCT
inlawrev-3733	476	1	'^^	'^^	NUM
inlawrev-3733	476	2	the	the	DET
inlawrev-3733	476	3	tax	tax	NOUN
inlawrev-3733	476	4	court	court	NOUN
inlawrev-3733	476	5	in	in	ADP
inlawrev-3733	476	6	affirming	affirm	VERB
inlawrev-3733	476	7	the	the	DET
inlawrev-3733	476	8	state	state	NOUN
inlawrev-3733	476	9	board	board	NOUN
inlawrev-3733	476	10	,	,	PUNCT
inlawrev-3733	476	11	found	find	VERB
inlawrev-3733	476	12	that	that	SCONJ
inlawrev-3733	476	13	heart	heart	NOUN
inlawrev-3733	476	14	did	do	AUX
inlawrev-3733	476	15	quantify	quantify	VERB
inlawrev-3733	476	16	the	the	DET
inlawrev-3733	476	17	improvements	improvement	NOUN
inlawrev-3733	476	18	'	'	PART
inlawrev-3733	476	19	obsolescence	obsolescence	NOUN
inlawrev-3733	476	20	,	,	PUNCT
inlawrev-3733	476	21	but	but	CCONJ
inlawrev-3733	476	22	failed	fail	VERB
inlawrev-3733	476	23	to	to	PART
inlawrev-3733	476	24	link	link	VERB
inlawrev-3733	476	25	those	those	DET
inlawrev-3733	476	26	quantifications	quantification	NOUN
inlawrev-3733	476	27	to	to	ADP
inlawrev-3733	476	28	the	the	DET
inlawrev-3733	476	29	causes	cause	NOUN
inlawrev-3733	476	30	ofthe	ofthe	ADJ
inlawrev-3733	476	31	obsolescence	obsolescence	NOUN
inlawrev-3733	476	32	.	.	PUNCT
inlawrev-3733	477	1	'^^	'^^	X
inlawrev-3733	477	2	the	the	DET
inlawrev-3733	477	3	tax	tax	NOUN
inlawrev-3733	477	4	court	court	NOUN
inlawrev-3733	477	5	found	find	VERB
inlawrev-3733	477	6	that	that	SCONJ
inlawrev-3733	477	7	heart	heart	NOUN
inlawrev-3733	477	8	failed	fail	VERB
inlawrev-3733	477	9	by	by	ADP
inlawrev-3733	477	10	presenting	present	VERB
inlawrev-3733	477	11	only	only	ADV
inlawrev-3733	477	12	a	a	DET
inlawrev-3733	477	13	mathematical	mathematical	ADJ
inlawrev-3733	477	14	calculation	calculation	NOUN
inlawrev-3733	477	15	bearing	bear	VERB
inlawrev-3733	477	16	no	no	DET
inlawrev-3733	477	17	relationships	relationship	NOUN
inlawrev-3733	477	18	to	to	ADP
inlawrev-3733	477	19	the	the	DET
inlawrev-3733	477	20	causes	cause	NOUN
inlawrev-3733	477	21	of	of	ADP
inlawrev-3733	477	22	the	the	DET
inlawrev-3733	477	23	obsolescence	obsolescence	NOUN
inlawrev-3733	477	24	depreciation	depreciation	NOUN
inlawrev-3733	477	25	that	that	PRON
inlawrev-3733	477	26	allegedly	allegedly	ADV
inlawrev-3733	477	27	existed	exist	VERB
inlawrev-3733	477	28	.	.	PUNCT
inlawrev-3733	478	1	'	'	PUNCT
inlawrev-3733	478	2	^^	^^	SYM
inlawrev-3733	478	3	2	2	NUM
inlawrev-3733	478	4	.	.	X
inlawrev-3733	478	5	indianapolis	indianapolis	PROPN
inlawrev-3733	478	6	racquet	racquet	VERB
inlawrev-3733	478	7	club	club	PROPN
inlawrev-3733	478	8	,	,	PUNCT
inlawrev-3733	478	9	inc	inc	PROPN
inlawrev-3733	478	10	.	.	PROPN
inlawrev-3733	479	1	v.	v.	PROPN
inlawrev-3733	479	2	washington	washington	PROPN
inlawrev-3733	479	3	township	township	PROPN
inlawrev-3733	479	4	(	(	PUNCT
inlawrev-3733	479	5	marion	marion	PROPN
inlawrev-3733	479	6	county	county	PROPN
inlawrev-3733	479	7	)	)	PUNCT
inlawrev-3733	479	8	assessor	assessor	NOUN
inlawrev-3733	479	9	.	.	PUNCT
inlawrev-3733	480	1	'	'	PUNCT
inlawrev-3733	480	2	^^—indianapolis	^^—indianapolis	PUNCT
inlawrev-3733	480	3	racquet	racquet	VERB
inlawrev-3733	480	4	club	club	NOUN
inlawrev-3733	480	5	(	(	PUNCT
inlawrev-3733	480	6	"	"	PUNCT
inlawrev-3733	480	7	irc	irc	NOUN
inlawrev-3733	480	8	"	"	PUNCT
inlawrev-3733	480	9	)	)	PUNCT
inlawrev-3733	480	10	initiated	initiate	VERB
inlawrev-3733	480	11	this	this	DET
inlawrev-3733	480	12	action	action	NOUN
inlawrev-3733	480	13	on	on	ADP
inlawrev-3733	480	14	june	june	PROPN
inlawrev-3733	480	15	3	3	NUM
inlawrev-3733	480	16	,	,	PUNCT
inlawrev-3733	480	17	2002	2002	NUM
inlawrev-3733	480	18	,	,	PUNCT
inlawrev-3733	480	19	appealing	appeal	VERB
inlawrev-3733	480	20	the	the	DET
inlawrev-3733	480	21	assessor	assessor	NOUN
inlawrev-3733	480	22	's	's	PART
inlawrev-3733	480	23	determination	determination	NOUN
inlawrev-3733	480	24	to	to	PART
inlawrev-3733	480	25	value	value	VERB
inlawrev-3733	480	26	irc	irc	PROPN
inlawrev-3733	480	27	's	's	PART
inlawrev-3733	480	28	"	"	PUNCT
inlawrev-3733	480	29	primary	primary	ADJ
inlawrev-3733	480	30	"	"	PUNCT
inlawrev-3733	480	31	land	land	NOUN
inlawrev-3733	480	32	at	at	ADP
inlawrev-3733	480	33	$	$	SYM
inlawrev-3733	480	34	4.80	4.80	NUM
inlawrev-3733	480	35	per	per	ADP
inlawrev-3733	480	36	square	square	ADJ
inlawrev-3733	480	37	foot	foot	NOUN
inlawrev-3733	480	38	and	and	CCONJ
inlawrev-3733	480	39	its	its	PRON
inlawrev-3733	480	40	"	"	PUNCT
inlawrev-3733	480	41	secondary	secondary	ADJ
inlawrev-3733	480	42	"	"	PUNCT
inlawrev-3733	480	43	land	land	NOUN
inlawrev-3733	480	44	at	at	ADP
inlawrev-3733	480	45	$	$	SYM
inlawrev-3733	480	46	3.36	3.36	NUM
inlawrev-3733	480	47	per	per	ADP
inlawrev-3733	480	48	square	square	ADJ
inlawrev-3733	480	49	foot	foot	NOUN
inlawrev-3733	480	50	.	.	PUNCT
inlawrev-3733	481	1	'^	'^	NOUN
inlawrev-3733	481	2	'	'	PUNCT
inlawrev-3733	481	3	irc	irc	PROPN
inlawrev-3733	481	4	claims	claim	VERB
inlawrev-3733	481	5	that	that	SCONJ
inlawrev-3733	481	6	the	the	DET
inlawrev-3733	481	7	land	land	NOUN
inlawrev-3733	481	8	order	order	NOUN
inlawrev-3733	481	9	was	be	AUX
inlawrev-3733	481	10	invalidly	invalidly	ADV
inlawrev-3733	481	11	applied	apply	VERB
inlawrev-3733	481	12	because	because	SCONJ
inlawrev-3733	481	13	irc	irc	PROPN
inlawrev-3733	481	14	's	's	PART
inlawrev-3733	481	15	tennis	tennis	NOUN
inlawrev-3733	481	16	facility	facility	NOUN
inlawrev-3733	481	17	was	be	AUX
inlawrev-3733	481	18	lumped	lump	VERB
inlawrev-3733	481	19	in	in	ADP
inlawrev-3733	481	20	with	with	ADP
inlawrev-3733	481	21	noncomparable	noncomparable	ADJ
inlawrev-3733	481	22	"	"	PUNCT
inlawrev-3733	481	23	high	high	ADJ
inlawrev-3733	481	24	value	value	NOUN
inlawrev-3733	481	25	retail	retail	ADJ
inlawrev-3733	481	26	properties	property	NOUN
inlawrev-3733	481	27	.	.	PUNCT
inlawrev-3733	482	1	"'^^	"'^^	PROPN
inlawrev-3733	482	2	irc	irc	PROPN
inlawrev-3733	482	3	claimed	claim	VERB
inlawrev-3733	482	4	that	that	SCONJ
inlawrev-3733	482	5	a	a	DET
inlawrev-3733	482	6	"	"	PUNCT
inlawrev-3733	482	7	misimprovement	misimprovement	ADJ
inlawrev-3733	482	8	"	"	PUNCT
inlawrev-3733	482	9	influence	influence	NOUN
inlawrev-3733	482	10	factor	factor	NOUN
inlawrev-3733	482	11	should	should	AUX
inlawrev-3733	482	12	162	162	NUM
inlawrev-3733	482	13	.	.	PUNCT
inlawrev-3733	483	1	i	i	PRON
inlawrev-3733	483	2	d.	d.	PROPN
inlawrev-3733	483	3	at	at	ADP
inlawrev-3733	483	4	217	217	NUM
inlawrev-3733	483	5	(	(	PUNCT
inlawrev-3733	483	6	stating	state	VERB
inlawrev-3733	483	7	that	that	SCONJ
inlawrev-3733	483	8	"	"	PUNCT
inlawrev-3733	483	9	[	[	X
inlawrev-3733	483	10	o]bsolescence	o]bsolescence	NOUN
inlawrev-3733	483	11	is	be	AUX
inlawrev-3733	483	12	the	the	DET
inlawrev-3733	483	13	functional	functional	ADJ
inlawrev-3733	483	14	or	or	CCONJ
inlawrev-3733	483	15	economic	economic	ADJ
inlawrev-3733	483	16	loss	loss	NOUN
inlawrev-3733	483	17	of	of	ADP
inlawrev-3733	483	18	property	property	NOUN
inlawrev-3733	483	19	value	value	NOUN
inlawrev-3733	483	20	.	.	PUNCT
inlawrev-3733	484	1	functional	functional	ADJ
inlawrev-3733	484	2	obsolescence	obsolescence	NOUN
inlawrev-3733	484	3	is	be	AUX
inlawrev-3733	484	4	caused	cause	VERB
inlawrev-3733	484	5	by	by	ADP
inlawrev-3733	484	6	factors	factor	NOUN
inlawrev-3733	484	7	internal	internal	ADJ
inlawrev-3733	484	8	to	to	ADP
inlawrev-3733	484	9	the	the	DET
inlawrev-3733	484	10	property	property	NOUN
inlawrev-3733	484	11	;	;	PUNCT
inlawrev-3733	484	12	economic	economic	ADJ
inlawrev-3733	484	13	obsolescence	obsolescence	NOUN
inlawrev-3733	484	14	is	be	AUX
inlawrev-3733	484	15	caused	cause	VERB
inlawrev-3733	484	16	by	by	ADP
inlawrev-3733	484	17	external	external	ADJ
inlawrev-3733	484	18	factors	factor	NOUN
inlawrev-3733	484	19	.	.	PUNCT
inlawrev-3733	485	1	obsolescence	obsolescence	NOUN
inlawrev-3733	485	2	is	be	AUX
inlawrev-3733	485	3	expressed	express	VERB
inlawrev-3733	485	4	as	as	ADP
inlawrev-3733	485	5	a	a	DET
inlawrev-3733	485	6	percentage	percentage	NOUN
inlawrev-3733	485	7	reduction	reduction	NOUN
inlawrev-3733	485	8	in	in	ADP
inlawrev-3733	485	9	the	the	DET
inlawrev-3733	485	10	remaining	remain	VERB
inlawrev-3733	485	11	value	value	NOUN
inlawrev-3733	485	12	of	of	ADP
inlawrev-3733	485	13	an	an	DET
inlawrev-3733	485	14	improvement	improvement	NOUN
inlawrev-3733	485	15	"	"	PUNCT
inlawrev-3733	485	16	)	)	PUNCT
inlawrev-3733	485	17	(	(	PUNCT
inlawrev-3733	485	18	citations	citation	NOUN
inlawrev-3733	485	19	omitted	omit	VERB
inlawrev-3733	485	20	)	)	PUNCT
inlawrev-3733	485	21	.	.	PUNCT
inlawrev-3733	486	1	163	163	NUM
inlawrev-3733	486	2	.	.	PUNCT
inlawrev-3733	487	1	i	i	PRON
inlawrev-3733	487	2	d.	d.	PROPN
inlawrev-3733	487	3	164	164	NUM
inlawrev-3733	487	4	.	.	PUNCT
inlawrev-3733	488	1	i	i	PRON
inlawrev-3733	488	2	d	d	PROPN
inlawrev-3733	488	3	165	165	NUM
inlawrev-3733	488	4	.	.	PUNCT
inlawrev-3733	489	1	i	i	PRON
inlawrev-3733	489	2	d	d	PROPN
inlawrev-3733	489	3	166	166	NUM
inlawrev-3733	489	4	.	.	PUNCT
inlawrev-3733	490	1	i	i	PRON
inlawrev-3733	490	2	d.	d.	PROPN
inlawrev-3733	490	3	(	(	PUNCT
inlawrev-3733	490	4	"	"	PUNCT
inlawrev-3733	490	5	heart	heart	NOUN
inlawrev-3733	490	6	requested	request	VERB
inlawrev-3733	490	7	a	a	DET
inlawrev-3733	490	8	25	25	NUM
inlawrev-3733	490	9	%	%	NOUN
inlawrev-3733	490	10	adjustment	adjustment	NOUN
inlawrev-3733	490	11	to	to	ADP
inlawrev-3733	490	12	its	its	PRON
inlawrev-3733	490	13	1990	1990	NUM
inlawrev-3733	490	14	and	and	CCONJ
inlawrev-3733	490	15	1991	1991	NUM
inlawrev-3733	490	16	assessment	assessment	NOUN
inlawrev-3733	490	17	,	,	PUNCT
inlawrev-3733	490	18	and	and	CCONJ
inlawrev-3733	490	19	a	a	DET
inlawrev-3733	490	20	37	37	NUM
inlawrev-3733	490	21	%	%	NOUN
inlawrev-3733	490	22	adjustment	adjustment	NOUN
inlawrev-3733	490	23	to	to	ADP
inlawrev-3733	490	24	its	its	PRON
inlawrev-3733	490	25	1995	1995	NUM
inlawrev-3733	490	26	assessment	assessment	NOUN
inlawrev-3733	490	27	"	"	PUNCT
inlawrev-3733	490	28	)	)	PUNCT
inlawrev-3733	490	29	.	.	PUNCT
inlawrev-3733	491	1	167	167	NUM
inlawrev-3733	491	2	.	.	PUNCT
inlawrev-3733	492	1	i	i	PRON
inlawrev-3733	492	2	d.	d.	PROPN
inlawrev-3733	492	3	at	at	ADP
inlawrev-3733	492	4	218	218	NUM
inlawrev-3733	492	5	(	(	PUNCT
inlawrev-3733	492	6	citing	cite	VERB
inlawrev-3733	492	7	clark	clark	PROPN
inlawrev-3733	492	8	v.	v.	ADP
inlawrev-3733	492	9	state	state	PROPN
inlawrev-3733	492	10	bd	bd	PROPN
inlawrev-3733	492	11	.	.	PROPN
inlawrev-3733	492	12	oftax	oftax	PROPN
inlawrev-3733	492	13	comm'rs	comm'rs	PROPN
inlawrev-3733	492	14	,	,	PUNCT
inlawrev-3733	492	15	694	694	NUM
inlawrev-3733	492	16	n.e.2d	n.e.2d	NOUN
inlawrev-3733	492	17	1230	1230	NUM
inlawrev-3733	492	18	,	,	PUNCT
inlawrev-3733	492	19	1238	1238	NUM
inlawrev-3733	492	20	(	(	PUNCT
inlawrev-3733	492	21	ind	ind	NOUN
inlawrev-3733	492	22	.	.	PUNCT
inlawrev-3733	492	23	tax	tax	NOUN
inlawrev-3733	492	24	ct.l998	ct.l998	PROPN
inlawrev-3733	492	25	)	)	PUNCT
inlawrev-3733	492	26	)	)	PUNCT
inlawrev-3733	492	27	.	.	PUNCT
inlawrev-3733	493	1	168	168	NUM
inlawrev-3733	493	2	.	.	PUNCT
inlawrev-3733	494	1	i	i	PRON
inlawrev-3733	494	2	d	d	PROPN
inlawrev-3733	494	3	169	169	NUM
inlawrev-3733	494	4	.	.	PUNCT
inlawrev-3733	495	1	i	i	PRON
inlawrev-3733	495	2	d	d	PROPN
inlawrev-3733	495	3	170	170	NUM
inlawrev-3733	495	4	.	.	PROPN
inlawrev-3733	496	1	802	802	NUM
inlawrev-3733	496	2	n.e.2d	n.e.2d	NOUN
inlawrev-3733	496	3	1018	1018	NUM
inlawrev-3733	496	4	(	(	PUNCT
inlawrev-3733	496	5	ind	ind	NOUN
inlawrev-3733	496	6	.	.	PUNCT
inlawrev-3733	497	1	tax	tax	PROPN
inlawrev-3733	497	2	ct	ct	PROPN
inlawrev-3733	497	3	.	.	PROPN
inlawrev-3733	497	4	2004	2004	NUM
inlawrev-3733	497	5	)	)	PUNCT
inlawrev-3733	497	6	.	.	PUNCT
inlawrev-3733	498	1	171	171	NUM
inlawrev-3733	498	2	.	.	PUNCT
inlawrev-3733	499	1	m	m	AUX
inlawrev-3733	499	2	at	at	ADP
inlawrev-3733	499	3	1	1	NUM
inlawrev-3733	499	4	1	1	NUM
inlawrev-3733	499	5	9	9	NUM
inlawrev-3733	499	6	n.	n.	NOUN
inlawrev-3733	499	7	1	1	NUM
inlawrev-3733	499	8	(	(	PUNCT
inlawrev-3733	499	9	reasoning	reason	VERB
inlawrev-3733	499	10	"	"	PUNCT
inlawrev-3733	499	11	[	[	X
inlawrev-3733	499	12	f	f	X
inlawrev-3733	499	13	]	]	X
inlawrev-3733	499	14	or	or	CCONJ
inlawrev-3733	499	15	the	the	DET
inlawrev-3733	499	16	1995	1995	NUM
inlawrev-3733	499	17	assessment	assessment	NOUN
inlawrev-3733	499	18	,	,	PUNCT
inlawrev-3733	499	19	commercial	commercial	ADJ
inlawrev-3733	499	20	and	and	CCONJ
inlawrev-3733	499	21	industrial	industrial	ADJ
inlawrev-3733	499	22	land	land	NOUN
inlawrev-3733	499	23	was	be	AUX
inlawrev-3733	499	24	classified	classify	VERB
inlawrev-3733	499	25	according	accord	VERB
inlawrev-3733	499	26	to	to	ADP
inlawrev-3733	499	27	its	its	PRON
inlawrev-3733	499	28	use	use	NOUN
inlawrev-3733	499	29	.	.	PUNCT
inlawrev-3733	500	1	consequently	consequently	ADV
inlawrev-3733	500	2	,	,	PUNCT
inlawrev-3733	500	3	'	'	PUNCT
inlawrev-3733	500	4	primary	primary	ADJ
inlawrev-3733	500	5	commercial	commercial	ADJ
inlawrev-3733	500	6	or	or	CCONJ
inlawrev-3733	500	7	industrial	industrial	ADJ
inlawrev-3733	500	8	land	land	NOUN
inlawrev-3733	500	9	'	'	PUNCT
inlawrev-3733	500	10	refers	refer	VERB
inlawrev-3733	500	11	to	to	ADP
inlawrev-3733	500	12	the	the	DET
inlawrev-3733	500	13	primary	primary	ADJ
inlawrev-3733	500	14	building	building	NOUN
inlawrev-3733	500	15	or	or	CCONJ
inlawrev-3733	500	16	plant	plant	NOUN
inlawrev-3733	500	17	site	site	NOUN
inlawrev-3733	500	18	,	,	PUNCT
inlawrev-3733	500	19	whereas	whereas	SCONJ
inlawrev-3733	500	20	'	'	PUNCT
inlawrev-3733	500	21	secondary	secondary	ADJ
inlawrev-3733	500	22	commercial	commercial	ADJ
inlawrev-3733	500	23	or	or	CCONJ
inlawrev-3733	500	24	industrial	industrial	ADJ
inlawrev-3733	500	25	land	land	NOUN
inlawrev-3733	500	26	'	'	PUNCT
inlawrev-3733	500	27	refers	refer	VERB
inlawrev-3733	500	28	to	to	ADP
inlawrev-3733	500	29	land	land	NOUN
inlawrev-3733	500	30	utilized	utilize	VERB
inlawrev-3733	500	31	for	for	ADP
inlawrev-3733	500	32	purposes	purpose	NOUN
inlawrev-3733	500	33	secondary	secondary	ADJ
inlawrev-3733	500	34	to	to	ADP
inlawrev-3733	500	35	the	the	DET
inlawrev-3733	500	36	primary	primary	ADJ
inlawrev-3733	500	37	use	use	NOUN
inlawrev-3733	500	38	of	of	ADP
inlawrev-3733	500	39	the	the	DET
inlawrev-3733	500	40	land	land	NOUN
inlawrev-3733	500	41	"	"	PUNCT
inlawrev-3733	500	42	)	)	PUNCT
inlawrev-3733	501	1	(	(	PUNCT
inlawrev-3733	501	2	citations	citation	NOUN
inlawrev-3733	501	3	omitted	omit	VERB
inlawrev-3733	501	4	)	)	PUNCT
inlawrev-3733	501	5	.	.	PUNCT
inlawrev-3733	502	1	172	172	NUM
inlawrev-3733	502	2	.	.	PUNCT
inlawrev-3733	503	1	i	i	PRON
inlawrev-3733	503	2	d.	d.	PROPN
inlawrev-3733	503	3	at	at	ADP
inlawrev-3733	503	4	1021	1021	NUM
inlawrev-3733	503	5	(	(	PUNCT
inlawrev-3733	503	6	quoting	quote	VERB
inlawrev-3733	503	7	pet'r	pet'r	PROPN
inlawrev-3733	503	8	br	br	NOUN
inlawrev-3733	503	9	.	.	PUNCT
inlawrev-3733	504	1	at	at	ADP
inlawrev-3733	504	2	4	4	NUM
inlawrev-3733	504	3	)	)	PUNCT
inlawrev-3733	504	4	.	.	PUNCT
inlawrev-3733	505	1	1360	1360	NUM
inlawrev-3733	505	2	indiana	indiana	PROPN
inlawrev-3733	505	3	law	law	PROPN
inlawrev-3733	505	4	review	review	NOUN
inlawrev-3733	505	5	[	[	X
inlawrev-3733	505	6	vol	vol	NOUN
inlawrev-3733	505	7	.	.	PUNCT
inlawrev-3733	506	1	38:1341	38:1341	NUM
inlawrev-3733	506	2	have	have	AUX
inlawrev-3733	506	3	been	be	AUX
inlawrev-3733	506	4	applied	apply	VERB
inlawrev-3733	506	5	to	to	ADP
inlawrev-3733	506	6	its	its	PRON
inlawrev-3733	506	7	land	land	NOUN
inlawrev-3733	506	8	.	.	PUNCT
inlawrev-3733	507	1	'^^	'^^	PRON
inlawrev-3733	507	2	the	the	DET
inlawrev-3733	507	3	tax	tax	NOUN
inlawrev-3733	507	4	court	court	NOUN
inlawrev-3733	507	5	stated	state	VERB
inlawrev-3733	507	6	that	that	SCONJ
inlawrev-3733	507	7	irc	irc	PROPN
inlawrev-3733	507	8	was	be	AUX
inlawrev-3733	507	9	required	require	VERB
inlawrev-3733	507	10	to	to	ADP
inlawrev-3733	507	11	:	:	PUNCT
inlawrev-3733	507	12	(	(	PUNCT
inlawrev-3733	507	13	1	1	X
inlawrev-3733	507	14	)	)	PUNCT
inlawrev-3733	507	15	submit	submit	VERB
inlawrev-3733	507	16	probative	probative	ADJ
inlawrev-3733	507	17	evidence	evidence	NOUN
inlawrev-3733	507	18	to	to	PART
inlawrev-3733	507	19	show	show	VERB
inlawrev-3733	507	20	its	its	PRON
inlawrev-3733	507	21	parcel	parcel	NOUN
inlawrev-3733	507	22	had	have	VERB
inlawrev-3733	507	23	a	a	DET
inlawrev-3733	507	24	different	different	ADJ
inlawrev-3733	507	25	use	use	NOUN
inlawrev-3733	507	26	than	than	ADP
inlawrev-3733	507	27	surrounding	surround	VERB
inlawrev-3733	507	28	parcels	parcel	NOUN
inlawrev-3733	507	29	;	;	PUNCT
inlawrev-3733	507	30	and	and	CCONJ
inlawrev-3733	507	31	,	,	PUNCT
inlawrev-3733	507	32	(	(	PUNCT
inlawrev-3733	507	33	2	2	X
inlawrev-3733	507	34	)	)	PUNCT
inlawrev-3733	507	35	submit	submit	VERB
inlawrev-3733	507	36	probative	probative	ADJ
inlawrev-3733	507	37	evidence	evidence	NOUN
inlawrev-3733	507	38	to	to	PART
inlawrev-3733	507	39	show	show	VERB
inlawrev-3733	507	40	that	that	SCONJ
inlawrev-3733	507	41	this	this	DET
inlawrev-3733	507	42	inconsistent	inconsistent	ADJ
inlawrev-3733	507	43	use	use	NOUN
inlawrev-3733	507	44	had	have	VERB
inlawrev-3733	507	45	a	a	DET
inlawrev-3733	507	46	negative	negative	ADJ
inlawrev-3733	507	47	impact	impact	NOUN
inlawrev-3733	507	48	on	on	ADP
inlawrev-3733	507	49	the	the	DET
inlawrev-3733	507	50	land	land	NOUN
inlawrev-3733	507	51	's	's	PART
inlawrev-3733	507	52	value	value	NOUN
inlawrev-3733	507	53	.	.	PUNCT
inlawrev-3733	508	1	^^"^	^^"^	VERB
inlawrev-3733	508	2	the	the	DET
inlawrev-3733	508	3	tax	tax	NOUN
inlawrev-3733	508	4	court	court	NOUN
inlawrev-3733	508	5	held	hold	VERB
inlawrev-3733	508	6	that	that	SCONJ
inlawrev-3733	508	7	irc	irc	PRON
inlawrev-3733	508	8	failed	fail	VERB
inlawrev-3733	508	9	to	to	PART
inlawrev-3733	508	10	establish	establish	VERB
inlawrev-3733	508	11	that	that	SCONJ
inlawrev-3733	508	12	its	its	PRON
inlawrev-3733	508	13	land	land	NOUN
inlawrev-3733	508	14	's	's	PART
inlawrev-3733	508	15	use	use	NOUN
inlawrev-3733	508	16	was	be	AUX
inlawrev-3733	508	17	different	different	ADJ
inlawrev-3733	508	18	than	than	ADP
inlawrev-3733	508	19	the	the	DET
inlawrev-3733	508	20	surrounding	surround	VERB
inlawrev-3733	508	21	land	land	NOUN
inlawrev-3733	508	22	,	,	PUNCT
inlawrev-3733	508	23	and	and	CCONJ
inlawrev-3733	508	24	therefore	therefore	ADV
inlawrev-3733	508	25	irc	irc	PROPN
inlawrev-3733	508	26	was	be	AUX
inlawrev-3733	508	27	not	not	PART
inlawrev-3733	508	28	entitled	entitle	VERB
inlawrev-3733	508	29	to	to	ADP
inlawrev-3733	508	30	a	a	DET
inlawrev-3733	508	31	negative	negative	ADJ
inlawrev-3733	508	32	influence	influence	NOUN
inlawrev-3733	508	33	factor	factor	NOUN
inlawrev-3733	508	34	.	.	PUNCT
inlawrev-3733	509	1	^^^	^^^	VERB
inlawrev-3733	509	2	the	the	DET
inlawrev-3733	509	3	only	only	ADJ
inlawrev-3733	509	4	evidence	evidence	NOUN
inlawrev-3733	509	5	irc	irc	PROPN
inlawrev-3733	509	6	presented	present	VERB
inlawrev-3733	509	7	was	be	AUX
inlawrev-3733	509	8	a	a	DET
inlawrev-3733	509	9	transcript	transcript	NOUN
inlawrev-3733	509	10	from	from	ADP
inlawrev-3733	509	11	its	its	PRON
inlawrev-3733	509	12	1989	1989	NUM
inlawrev-3733	509	13	appeal	appeal	NOUN
inlawrev-3733	509	14	on	on	ADP
inlawrev-3733	509	15	this	this	DET
inlawrev-3733	509	16	same	same	ADJ
inlawrev-3733	509	17	issue	issue	NOUN
inlawrev-3733	509	18	,	,	PUNCT
inlawrev-3733	509	19	and	and	CCONJ
inlawrev-3733	509	20	the	the	DET
inlawrev-3733	509	21	tax	tax	NOUN
inlawrev-3733	509	22	court	court	NOUN
inlawrev-3733	509	23	found	find	VERB
inlawrev-3733	509	24	that	that	SCONJ
inlawrev-3733	509	25	the	the	DET
inlawrev-3733	509	26	transcript	transcript	NOUN
inlawrev-3733	509	27	alone	alone	ADV
inlawrev-3733	509	28	was	be	AUX
inlawrev-3733	509	29	not	not	PART
inlawrev-3733	509	30	enough	enough	ADJ
inlawrev-3733	509	31	to	to	PART
inlawrev-3733	509	32	establish	establish	VERB
inlawrev-3733	509	33	irc	irc	PROPN
inlawrev-3733	509	34	's	's	PART
inlawrev-3733	509	35	prima	prima	PROPN
inlawrev-3733	509	36	facie	facie	NOUN
inlawrev-3733	509	37	case.^^^	case.^^^	PROPN
inlawrev-3733	509	38	the	the	DET
inlawrev-3733	509	39	tax	tax	NOUN
inlawrev-3733	509	40	court	court	NOUN
inlawrev-3733	509	41	stated	state	VERB
inlawrev-3733	509	42	that	that	SCONJ
inlawrev-3733	509	43	irc	irc	PROPN
inlawrev-3733	509	44	could	could	AUX
inlawrev-3733	509	45	not	not	PART
inlawrev-3733	509	46	merely	merely	ADV
inlawrev-3733	509	47	say	say	VERB
inlawrev-3733	509	48	the	the	DET
inlawrev-3733	509	49	facts	fact	NOUN
inlawrev-3733	509	50	had	have	AUX
inlawrev-3733	509	51	not	not	PART
inlawrev-3733	509	52	changed	change	VERB
inlawrev-3733	509	53	,	,	PUNCT
inlawrev-3733	509	54	but	but	CCONJ
inlawrev-3733	509	55	that	that	PRON
inlawrev-3733	509	56	irc	irc	VERB
inlawrev-3733	509	57	still	still	ADV
inlawrev-3733	509	58	was	be	AUX
inlawrev-3733	509	59	obligated	obligate	VERB
inlawrev-3733	509	60	to	to	PART
inlawrev-3733	509	61	make	make	VERB
inlawrev-3733	509	62	a	a	DET
inlawrev-3733	509	63	careful	careful	ADJ
inlawrev-3733	509	64	,	,	PUNCT
inlawrev-3733	509	65	methodical	methodical	ADJ
inlawrev-3733	509	66	,	,	PUNCT
inlawrev-3733	509	67	and	and	CCONJ
inlawrev-3733	509	68	detailed	detailed	ADJ
inlawrev-3733	509	69	factual	factual	ADJ
inlawrev-3733	509	70	presentation	presentation	NOUN
inlawrev-3733	509	71	on	on	ADP
inlawrev-3733	509	72	the	the	DET
inlawrev-3733	509	73	issues	issue	NOUN
inlawrev-3733	509	74	presented	present	VERB
inlawrev-3733	509	75	.	.	PUNCT
inlawrev-3733	510	1	^^^	^^^	NOUN
inlawrev-3733	510	2	3	3	X
inlawrev-3733	510	3	.	.	X
inlawrev-3733	510	4	american	american	PROPN
inlawrev-3733	510	5	united	united	PROPN
inlawrev-3733	510	6	life	life	PROPN
inlawrev-3733	510	7	insurance	insurance	PROPN
inlawrev-3733	510	8	company	company	NOUN
inlawrev-3733	510	9	(	(	PUNCT
inlawrev-3733	510	10	aul	aul	NOUN
inlawrev-3733	510	11	)	)	PUNCT
inlawrev-3733	510	12	v.	v.	CCONJ
inlawrev-3733	510	13	maley	maley	PROPN
inlawrev-3733	510	14	.	.	PUNCT
inlawrev-3733	511	1	'^^—^aul	'^^—^aul	PROPN
inlawrev-3733	511	2	initiated	initiate	VERB
inlawrev-3733	511	3	this	this	DET
inlawrev-3733	511	4	action	action	NOUN
inlawrev-3733	511	5	on	on	ADP
inlawrev-3733	511	6	october	october	PROPN
inlawrev-3733	511	7	15	15	NUM
inlawrev-3733	511	8	,	,	PUNCT
inlawrev-3733	511	9	2002	2002	NUM
inlawrev-3733	511	10	,	,	PUNCT
inlawrev-3733	511	11	appealing	appeal	VERB
inlawrev-3733	511	12	the	the	DET
inlawrev-3733	511	13	1995	1995	NUM
inlawrev-3733	511	14	assessment	assessment	NOUN
inlawrev-3733	511	15	of	of	ADP
inlawrev-3733	511	16	aul	aul	NOUN
inlawrev-3733	511	17	's	's	PART
inlawrev-3733	511	18	building	building	NOUN
inlawrev-3733	511	19	.	.	PUNCT
inlawrev-3733	512	1	'	'	PUNCT
inlawrev-3733	512	2	^^	^^	CCONJ
inlawrev-3733	512	3	aul	aul	NOUN
inlawrev-3733	512	4	owned	own	VERB
inlawrev-3733	512	5	an	an	DET
inlawrev-3733	512	6	entire	entire	ADJ
inlawrev-3733	512	7	city	city	NOUN
inlawrev-3733	512	8	block	block	NOUN
inlawrev-3733	512	9	in	in	ADP
inlawrev-3733	512	10	downtown	downtown	NOUN
inlawrev-3733	512	11	indianapolis	indianapolis	PROPN
inlawrev-3733	512	12	on	on	ADP
inlawrev-3733	512	13	which	which	PRON
inlawrev-3733	512	14	aul	aul	NOUN
inlawrev-3733	512	15	's	's	PART
inlawrev-3733	512	16	thirty	thirty	NUM
inlawrev-3733	512	17	-	-	PUNCT
inlawrev-3733	512	18	eight	eight	NUM
inlawrev-3733	512	19	-	-	PUNCT
inlawrev-3733	512	20	floor	floor	NOUN
inlawrev-3733	512	21	building	building	NOUN
inlawrev-3733	512	22	stood	stand	VERB
inlawrev-3733	512	23	.	.	PUNCT
inlawrev-3733	513	1	'	'	PUNCT
inlawrev-3733	513	2	^^	^^	CCONJ
inlawrev-3733	513	3	aul	aul	NOUN
inlawrev-3733	513	4	claimed	claim	VERB
inlawrev-3733	513	5	that	that	SCONJ
inlawrev-3733	513	6	the	the	DET
inlawrev-3733	513	7	center	center	PROPN
inlawrev-3733	513	8	township	township	NOUN
inlawrev-3733	513	9	assessor	assessor	NOUN
inlawrev-3733	513	10	(	(	PUNCT
inlawrev-3733	513	11	"	"	PUNCT
inlawrev-3733	513	12	assessor	assessor	NOUN
inlawrev-3733	513	13	"	"	PUNCT
inlawrev-3733	513	14	)	)	PUNCT
inlawrev-3733	513	15	should	should	AUX
inlawrev-3733	513	16	have	have	AUX
inlawrev-3733	513	17	assigned	assign	VERB
inlawrev-3733	513	18	the	the	DET
inlawrev-3733	513	19	building	building	NOUN
inlawrev-3733	513	20	an	an	DET
inlawrev-3733	513	21	"	"	PUNCT
inlawrev-3733	513	22	a-2	a-2	ADJ
inlawrev-3733	513	23	"	"	PUNCT
inlawrev-3733	513	24	grade	grade	NOUN
inlawrev-3733	513	25	factor	factor	NOUN
inlawrev-3733	513	26	,	,	PUNCT
inlawrev-3733	513	27	instead	instead	ADV
inlawrev-3733	513	28	of	of	ADP
inlawrev-3733	513	29	an	an	DET
inlawrev-3733	513	30	"	"	PUNCT
inlawrev-3733	513	31	a	a	DET
inlawrev-3733	513	32	"	"	PUNCT
inlawrev-3733	513	33	grade	grade	NOUN
inlawrev-3733	513	34	factor	factor	NOUN
inlawrev-3733	513	35	.	.	PUNCT
inlawrev-3733	514	1	^^^	^^^	NOUN
inlawrev-3733	514	2	aul	aul	NOUN
inlawrev-3733	514	3	established	establish	VERB
inlawrev-3733	514	4	its	its	PRON
inlawrev-3733	514	5	prima	prima	NOUN
inlawrev-3733	514	6	facie	facie	NOUN
inlawrev-3733	514	7	case	case	NOUN
inlawrev-3733	514	8	for	for	ADP
inlawrev-3733	514	9	an	an	DET
inlawrev-3733	514	10	"	"	PUNCT
inlawrev-3733	514	11	a-2	a-2	ADJ
inlawrev-3733	514	12	"	"	PUNCT
inlawrev-3733	514	13	grade	grade	NOUN
inlawrev-3733	514	14	by	by	ADP
inlawrev-3733	514	15	providing	provide	VERB
inlawrev-3733	514	16	a	a	DET
inlawrev-3733	514	17	floor	floor	NOUN
inlawrev-3733	514	18	by	by	ADP
inlawrev-3733	514	19	floor	floor	NOUN
inlawrev-3733	514	20	analysis	analysis	NOUN
inlawrev-3733	514	21	by	by	ADP
inlawrev-3733	514	22	property	property	NOUN
inlawrev-3733	514	23	tax	tax	NOUN
inlawrev-3733	514	24	experts	expert	NOUN
inlawrev-3733	514	25	.	.	PUNCT
inlawrev-3733	515	1	'	'	PUNCT
inlawrev-3733	515	2	^^	^^	CCONJ
inlawrev-3733	515	3	aul	aul	NOUN
inlawrev-3733	515	4	also	also	ADV
inlawrev-3733	515	5	compared	compare	VERB
inlawrev-3733	515	6	the	the	DET
inlawrev-3733	515	7	interior	interior	NOUN
inlawrev-3733	515	8	of	of	ADP
inlawrev-3733	515	9	its	its	PRON
inlawrev-3733	515	10	building	building	NOUN
inlawrev-3733	515	11	with	with	ADP
inlawrev-3733	515	12	that	that	PRON
inlawrev-3733	515	13	of	of	ADP
inlawrev-3733	515	14	other	other	ADJ
inlawrev-3733	515	15	prominent	prominent	ADJ
inlawrev-3733	515	16	downtown	downtown	NOUN
inlawrev-3733	515	17	buildings	building	NOUN
inlawrev-3733	515	18	that	that	PRON
inlawrev-3733	515	19	all	all	PRON
inlawrev-3733	515	20	had	have	AUX
inlawrev-3733	515	21	been	be	AUX
inlawrev-3733	515	22	assigned	assign	VERB
inlawrev-3733	515	23	"	"	PUNCT
inlawrev-3733	515	24	a-2	a-2	ADJ
inlawrev-3733	515	25	"	"	PUNCT
inlawrev-3733	515	26	grades	grade	NOUN
inlawrev-3733	515	27	.	.	PUNCT
inlawrev-3733	516	1	^^^	^^^	NOUN
inlawrev-3733	516	2	aul	aul	NOUN
inlawrev-3733	516	3	conceded	concede	VERB
inlawrev-3733	516	4	that	that	SCONJ
inlawrev-3733	516	5	the	the	DET
inlawrev-3733	516	6	outside	outside	NOUN
inlawrev-3733	516	7	of	of	ADP
inlawrev-3733	516	8	their	their	PRON
inlawrev-3733	516	9	building	building	NOUN
inlawrev-3733	516	10	was	be	AUX
inlawrev-3733	516	11	"	"	PUNCT
inlawrev-3733	516	12	a	a	DET
inlawrev-3733	516	13	"	"	PUNCT
inlawrev-3733	516	14	grade	grade	NOUN
inlawrev-3733	516	15	,	,	PUNCT
inlawrev-3733	516	16	but	but	CCONJ
inlawrev-3733	516	17	claimed	claim	VERB
inlawrev-3733	516	18	the	the	DET
inlawrev-3733	516	19	interior	interior	NOUN
inlawrev-3733	516	20	was	be	AUX
inlawrev-3733	516	21	"	"	PUNCT
inlawrev-3733	516	22	b+1	b+1	NOUN
inlawrev-3733	516	23	"	"	PUNCT
inlawrev-3733	516	24	grade	grade	NOUN
inlawrev-3733	516	25	;	;	PUNCT
inlawrev-3733	516	26	therefore	therefore	ADV
inlawrev-3733	516	27	,	,	PUNCT
inlawrev-3733	516	28	they	they	PRON
inlawrev-3733	516	29	were	be	AUX
inlawrev-3733	516	30	entitled	entitle	VERB
inlawrev-3733	516	31	to	to	ADP
inlawrev-3733	516	32	an	an	DET
inlawrev-3733	516	33	overall	overall	ADJ
inlawrev-3733	516	34	"	"	PUNCT
inlawrev-3733	516	35	a-2	a-2	ADJ
inlawrev-3733	516	36	"	"	PUNCT
inlawrev-3733	516	37	grade	grade	NOUN
inlawrev-3733	516	38	.	.	PUNCT
inlawrev-3733	517	1	^^"^	^^"^	X
inlawrev-3733	517	2	after	after	SCONJ
inlawrev-3733	517	3	aul	aul	NOUN
inlawrev-3733	517	4	established	establish	VERB
inlawrev-3733	517	5	its	its	PRON
inlawrev-3733	517	6	prima	prima	NOUN
inlawrev-3733	517	7	facie	facie	NOUN
inlawrev-3733	517	8	case	case	NOUN
inlawrev-3733	517	9	,	,	PUNCT
inlawrev-3733	517	10	the	the	DET
inlawrev-3733	517	11	burden	burden	NOUN
inlawrev-3733	517	12	then	then	ADV
inlawrev-3733	517	13	shifted	shift	VERB
inlawrev-3733	517	14	to	to	ADP
inlawrev-3733	517	15	1	1	NUM
inlawrev-3733	517	16	73	73	NUM
inlawrev-3733	517	17	.	.	PUNCT
inlawrev-3733	518	1	i	i	PRON
inlawrev-3733	518	2	d	d	PROPN
inlawrev-3733	518	3	at	at	ADP
inlawrev-3733	518	4	1	1	NUM
inlawrev-3733	518	5	02	02	NUM
inlawrev-3733	518	6	1	1	NUM
inlawrev-3733	518	7	n.3	n.3	NOUN
inlawrev-3733	518	8	(	(	PUNCT
inlawrev-3733	518	9	stating	state	VERB
inlawrev-3733	518	10	"	"	PUNCT
inlawrev-3733	518	11	irc	irc	PROPN
inlawrev-3733	518	12	does	do	AUX
inlawrev-3733	518	13	not	not	PART
inlawrev-3733	518	14	ask	ask	VERB
inlawrev-3733	518	15	for	for	ADP
inlawrev-3733	518	16	an	an	DET
inlawrev-3733	518	17	influence	influence	NOUN
inlawrev-3733	518	18	factor	factor	NOUN
inlawrev-3733	518	19	per	per	ADV
inlawrev-3733	518	20	se	se	X
inlawrev-3733	518	21	.	.	PUNCT
inlawrev-3733	519	1	rather	rather	ADV
inlawrev-3733	519	2	,	,	PUNCT
inlawrev-3733	519	3	it	it	PRON
inlawrev-3733	519	4	merely	merely	ADV
inlawrev-3733	519	5	asserts	assert	VERB
inlawrev-3733	519	6	that	that	SCONJ
inlawrev-3733	519	7	the	the	DET
inlawrev-3733	519	8	appropriate	appropriate	ADJ
inlawrev-3733	519	9	rate	rate	NOUN
inlawrev-3733	519	10	to	to	PART
inlawrev-3733	519	11	be	be	AUX
inlawrev-3733	519	12	applied	apply	VERB
inlawrev-3733	519	13	to	to	ADP
inlawrev-3733	519	14	its	its	PRON
inlawrev-3733	519	15	land	land	NOUN
inlawrev-3733	519	16	is	be	AUX
inlawrev-3733	519	17	$	$	SYM
inlawrev-3733	519	18	2.40	2.40	NUM
inlawrev-3733	519	19	for	for	ADP
inlawrev-3733	519	20	'	'	PUNCT
inlawrev-3733	519	21	primary	primary	ADJ
inlawrev-3733	519	22	'	'	PUNCT
inlawrev-3733	519	23	land	land	NOUN
inlawrev-3733	519	24	and	and	CCONJ
inlawrev-3733	519	25	$	$	SYM
inlawrev-3733	519	26	1.68	1.68	NUM
inlawrev-3733	519	27	for	for	ADP
inlawrev-3733	519	28	'	'	PUNCT
inlawrev-3733	519	29	secondary	secondary	ADJ
inlawrev-3733	519	30	'	'	PUNCT
inlawrev-3733	519	31	land	land	NOUN
inlawrev-3733	519	32	.	.	PUNCT
inlawrev-3733	520	1	given	give	VERB
inlawrev-3733	520	2	the	the	DET
inlawrev-3733	520	3	fact	fact	NOUN
inlawrev-3733	520	4	that	that	SCONJ
inlawrev-3733	520	5	1	1	X
inlawrev-3733	520	6	)	)	PUNCT
inlawrev-3733	520	7	the	the	DET
inlawrev-3733	520	8	application	application	NOUN
inlawrev-3733	520	9	of	of	ADP
inlawrev-3733	520	10	an	an	DET
inlawrev-3733	520	11	influence	influence	NOUN
inlawrev-3733	520	12	factor	factor	NOUN
inlawrev-3733	520	13	is	be	AUX
inlawrev-3733	520	14	the	the	DET
inlawrev-3733	520	15	only	only	ADJ
inlawrev-3733	520	16	way	way	NOUN
inlawrev-3733	520	17	by	by	ADP
inlawrev-3733	520	18	which	which	PRON
inlawrev-3733	520	19	the	the	DET
inlawrev-3733	520	20	value	value	NOUN
inlawrev-3733	520	21	of	of	ADP
inlawrev-3733	520	22	irc	irc	PROPN
inlawrev-3733	520	23	's	's	PART
inlawrev-3733	520	24	land	land	NOUN
inlawrev-3733	520	25	can	can	AUX
inlawrev-3733	520	26	be	be	AUX
inlawrev-3733	520	27	reduced	reduce	VERB
inlawrev-3733	520	28	under	under	ADP
inlawrev-3733	520	29	this	this	DET
inlawrev-3733	520	30	land	land	NOUN
inlawrev-3733	520	31	order	order	NOUN
inlawrev-3733	520	32	;	;	PUNCT
inlawrev-3733	520	33	and	and	CCONJ
inlawrev-3733	520	34	2	2	X
inlawrev-3733	520	35	)	)	PUNCT
inlawrev-3733	520	36	a	a	DET
inlawrev-3733	520	37	'	'	PUNCT
inlawrev-3733	520	38	misimprovement	misimprovement	ADJ
inlawrev-3733	520	39	'	'	PUNCT
inlawrev-3733	520	40	influence	influence	NOUN
inlawrev-3733	520	41	factor	factor	NOUN
inlawrev-3733	520	42	most	most	ADV
inlawrev-3733	520	43	accurately	accurately	ADV
inlawrev-3733	520	44	reflects	reflect	VERB
inlawrev-3733	520	45	irc	irc	PROPN
inlawrev-3733	520	46	's	's	PART
inlawrev-3733	520	47	argument	argument	NOUN
inlawrev-3733	520	48	,	,	PUNCT
inlawrev-3733	520	49	this	this	DET
inlawrev-3733	520	50	court	court	NOUN
inlawrev-3733	520	51	construes	construe	VERB
inlawrev-3733	520	52	irc	irc	PROPN
inlawrev-3733	520	53	's	's	PART
inlawrev-3733	520	54	request	request	NOUN
inlawrev-3733	520	55	as	as	ADP
inlawrev-3733	520	56	one	one	NUM
inlawrev-3733	520	57	for	for	ADP
inlawrev-3733	520	58	the	the	DET
inlawrev-3733	520	59	application	application	NOUN
inlawrev-3733	520	60	of	of	ADP
inlawrev-3733	520	61	a	a	DET
inlawrev-3733	520	62	'	'	PUNCT
inlawrev-3733	520	63	misimprovement	misimprovement	ADJ
inlawrev-3733	520	64	'	'	PUNCT
inlawrev-3733	520	65	influence	influence	NOUN
inlawrev-3733	520	66	factor	factor	NOUN
inlawrev-3733	520	67	"	"	PUNCT
inlawrev-3733	520	68	)	)	PUNCT
inlawrev-3733	520	69	(	(	PUNCT
inlawrev-3733	520	70	citations	citation	NOUN
inlawrev-3733	520	71	omitted	omit	VERB
inlawrev-3733	520	72	)	)	PUNCT
inlawrev-3733	520	73	.	.	PUNCT
inlawrev-3733	521	1	174	174	NUM
inlawrev-3733	521	2	.	.	PUNCT
inlawrev-3733	522	1	i	i	PRON
inlawrev-3733	522	2	d	d	PROPN
inlawrev-3733	522	3	(	(	PUNCT
inlawrev-3733	522	4	citing	cite	VERB
inlawrev-3733	522	5	quality	quality	NOUN
inlawrev-3733	522	6	farm	farm	NOUN
inlawrev-3733	522	7	&	&	CCONJ
inlawrev-3733	522	8	fleet	fleet	PROPN
inlawrev-3733	522	9	,	,	PUNCT
inlawrev-3733	522	10	inc	inc	PROPN
inlawrev-3733	522	11	.	.	PROPN
inlawrev-3733	523	1	v.	v.	ADP
inlawrev-3733	523	2	state	state	PROPN
inlawrev-3733	523	3	bd	bd	PROPN
inlawrev-3733	523	4	.	.	PROPN
inlawrev-3733	523	5	of	of	ADP
inlawrev-3733	523	6	tax	tax	NOUN
inlawrev-3733	523	7	comm'rs	comm'rs	NOUN
inlawrev-3733	523	8	,	,	PUNCT
inlawrev-3733	523	9	747	747	NUM
inlawrev-3733	523	10	n.e.2d	n.e.2d	NOUN
inlawrev-3733	523	11	88	88	NUM
inlawrev-3733	523	12	,	,	PUNCT
inlawrev-3733	523	13	91	91	NUM
inlawrev-3733	523	14	(	(	PUNCT
inlawrev-3733	523	15	ind	ind	NOUN
inlawrev-3733	523	16	.	.	PUNCT
inlawrev-3733	524	1	tax	tax	PROPN
inlawrev-3733	524	2	ct	ct	PROPN
inlawrev-3733	524	3	.	.	PROPN
inlawrev-3733	524	4	2001	2001	NUM
inlawrev-3733	524	5	)	)	PUNCT
inlawrev-3733	524	6	)	)	PUNCT
inlawrev-3733	524	7	.	.	PUNCT
inlawrev-3733	525	1	175	175	NUM
inlawrev-3733	525	2	.	.	PUNCT
inlawrev-3733	526	1	i	i	PRON
inlawrev-3733	526	2	d	d	PROPN
inlawrev-3733	526	3	at	at	ADP
inlawrev-3733	526	4	1022	1022	NUM
inlawrev-3733	526	5	.	.	PUNCT
inlawrev-3733	527	1	176	176	NUM
inlawrev-3733	527	2	.	.	PUNCT
inlawrev-3733	528	1	i	i	PRON
inlawrev-3733	528	2	d	d	PROPN
inlawrev-3733	528	3	111	111	NUM
inlawrev-3733	528	4	.	.	PUNCT
inlawrev-3733	529	1	i	i	PRON
inlawrev-3733	529	2	d	d	PROPN
inlawrev-3733	529	3	178	178	NUM
inlawrev-3733	529	4	.	.	PUNCT
inlawrev-3733	530	1	803	803	NUM
inlawrev-3733	530	2	n.e.2d	n.e.2d	NOUN
inlawrev-3733	530	3	276	276	NUM
inlawrev-3733	530	4	(	(	PUNCT
inlawrev-3733	530	5	ind	ind	NOUN
inlawrev-3733	530	6	.	.	PUNCT
inlawrev-3733	531	1	tax	tax	PROPN
inlawrev-3733	531	2	ct	ct	PROPN
inlawrev-3733	531	3	.	.	PROPN
inlawrev-3733	531	4	2004	2004	NUM
inlawrev-3733	531	5	)	)	PUNCT
inlawrev-3733	531	6	,	,	PUNCT
inlawrev-3733	531	7	trans	trans	PROPN
inlawrev-3733	531	8	,	,	PUNCT
inlawrev-3733	531	9	denied	deny	VERB
inlawrev-3733	531	10	,	,	PUNCT
inlawrev-3733	531	11	2004	2004	NUM
inlawrev-3733	531	12	ind	ind	PROPN
inlawrev-3733	531	13	.	.	PUNCT
inlawrev-3733	532	1	lexis	lexis	X
inlawrev-3733	532	2	450	450	NUM
inlawrev-3733	532	3	(	(	PUNCT
inlawrev-3733	532	4	ind	ind	NOUN
inlawrev-3733	532	5	.	.	PUNCT
inlawrev-3733	533	1	may	may	AUX
inlawrev-3733	533	2	14	14	NUM
inlawrev-3733	533	3	,	,	PUNCT
inlawrev-3733	533	4	2004	2004	NUM
inlawrev-3733	533	5	)	)	PUNCT
inlawrev-3733	533	6	.	.	PUNCT
inlawrev-3733	534	1	179	179	NUM
inlawrev-3733	534	2	.	.	PUNCT
inlawrev-3733	535	1	/j	/j	INTJ
inlawrev-3733	535	2	.	.	PUNCT
inlawrev-3733	536	1	at	at	ADP
inlawrev-3733	536	2	278	278	NUM
inlawrev-3733	536	3	.	.	PUNCT
inlawrev-3733	536	4	180	180	NUM
inlawrev-3733	536	5	.	.	PUNCT
inlawrev-3733	537	1	i	i	PRON
inlawrev-3733	537	2	d	d	PROPN
inlawrev-3733	537	3	181	181	NUM
inlawrev-3733	537	4	.	.	PUNCT
inlawrev-3733	538	1	id.2a	id.2a	NOUN
inlawrev-3733	538	2	279	279	NUM
inlawrev-3733	538	3	(	(	PUNCT
inlawrev-3733	538	4	the	the	DET
inlawrev-3733	538	5	grading	grade	VERB
inlawrev-3733	538	6	ofimprovements	ofimprovement	NOUN
inlawrev-3733	538	7	is	be	AUX
inlawrev-3733	538	8	set	set	VERB
inlawrev-3733	538	9	forth	forth	ADV
inlawrev-3733	538	10	at	at	ADP
inlawrev-3733	538	11	ind	ind	PROPN
inlawrev-3733	538	12	.	.	PUNCT
inlawrev-3733	539	1	admin	admin	PROPN
inlawrev-3733	539	2	.	.	PUNCT
inlawrev-3733	539	3	code	code	PROPN
inlawrev-3733	539	4	tit	tit	PROPN
inlawrev-3733	539	5	.	.	PUNCT
inlawrev-3733	540	1	50	50	NUM
inlawrev-3733	540	2	,	,	PUNCT
inlawrev-3733	540	3	r.	r.	NOUN
inlawrev-3733	540	4	2.2	2.2	NUM
inlawrev-3733	540	5	-	-	SYM
inlawrev-3733	540	6	103	103	NUM
inlawrev-3733	540	7	)	)	PUNCT
inlawrev-3733	540	8	.	.	PUNCT
inlawrev-3733	541	1	182	182	NUM
inlawrev-3733	541	2	.	.	X
inlawrev-3733	541	3	mat	mat	PROPN
inlawrev-3733	541	4	280	280	NUM
inlawrev-3733	541	5	.	.	NOUN
inlawrev-3733	541	6	183	183	NUM
inlawrev-3733	541	7	.	.	PUNCT
inlawrev-3733	542	1	m	m	VERB
inlawrev-3733	542	2	at	at	ADP
inlawrev-3733	542	3	28	28	NUM
inlawrev-3733	542	4	1	1	NUM
inlawrev-3733	542	5	(	(	PUNCT
inlawrev-3733	542	6	buildings	building	NOUN
inlawrev-3733	542	7	compared	compare	VERB
inlawrev-3733	542	8	were	be	AUX
inlawrev-3733	542	9	market	market	NOUN
inlawrev-3733	542	10	tower	tower	NOUN
inlawrev-3733	542	11	,	,	PUNCT
inlawrev-3733	542	12	first	first	PROPN
inlawrev-3733	542	13	indiana	indiana	PROPN
inlawrev-3733	542	14	plaza	plaza	PROPN
inlawrev-3733	542	15	,	,	PUNCT
inlawrev-3733	542	16	and	and	CCONJ
inlawrev-3733	542	17	one	one	NUM
inlawrev-3733	542	18	indiana	indiana	PROPN
inlawrev-3733	542	19	square	square	PROPN
inlawrev-3733	542	20	)	)	PUNCT
inlawrev-3733	542	21	.	.	PUNCT
inlawrev-3733	543	1	184	184	X
inlawrev-3733	543	2	.	.	X
inlawrev-3733	543	3	mat	mat	PROPN
inlawrev-3733	543	4	280	280	NUM
inlawrev-3733	543	5	.	.	NOUN
inlawrev-3733	543	6	2005	2005	NUM
inlawrev-3733	543	7	]	]	PUNCT
inlawrev-3733	543	8	tax	tax	NOUN
inlawrev-3733	543	9	law	law	NOUN
inlawrev-3733	543	10	1361	1361	NUM
inlawrev-3733	543	11	the	the	DET
inlawrev-3733	543	12	assessor	assessor	NOUN
inlawrev-3733	543	13	to	to	PART
inlawrev-3733	543	14	rebut	rebut	VERB
inlawrev-3733	543	15	aul	aul	NOUN
inlawrev-3733	543	16	's	's	PART
inlawrev-3733	543	17	evidence	evidence	NOUN
inlawrev-3733	543	18	.	.	PUNCT
inlawrev-3733	544	1	^^^	^^^	PUNCT
inlawrev-3733	544	2	the	the	DET
inlawrev-3733	544	3	tax	tax	NOUN
inlawrev-3733	544	4	court	court	NOUN
inlawrev-3733	544	5	in	in	ADP
inlawrev-3733	544	6	holding	hold	VERB
inlawrev-3733	544	7	for	for	ADP
inlawrev-3733	544	8	aul	aul	NOUN
inlawrev-3733	544	9	on	on	ADP
inlawrev-3733	544	10	this	this	DET
inlawrev-3733	544	11	point	point	NOUN
inlawrev-3733	544	12	,	,	PUNCT
inlawrev-3733	544	13	found	find	VERB
inlawrev-3733	544	14	that	that	SCONJ
inlawrev-3733	544	15	the	the	DET
inlawrev-3733	544	16	assessor	assessor	NOUN
inlawrev-3733	544	17	simply	simply	ADV
inlawrev-3733	544	18	failed	fail	VERB
inlawrev-3733	544	19	to	to	PART
inlawrev-3733	544	20	impeach	impeach	VERB
inlawrev-3733	544	21	or	or	CCONJ
inlawrev-3733	544	22	rebut	rebut	VERB
inlawrev-3733	544	23	aul	aul	NOUN
inlawrev-3733	544	24	's	's	PART
inlawrev-3733	544	25	evidence	evidence	NOUN
inlawrev-3733	544	26	.	.	PUNCT
inlawrev-3733	545	1	^^^	^^^	PUNCT
inlawrev-3733	545	2	aul	aul	NOUN
inlawrev-3733	545	3	next	next	ADV
inlawrev-3733	545	4	claimed	claim	VERB
inlawrev-3733	545	5	that	that	SCONJ
inlawrev-3733	545	6	some	some	PRON
inlawrev-3733	545	7	of	of	ADP
inlawrev-3733	545	8	its	its	PRON
inlawrev-3733	545	9	land	land	NOUN
inlawrev-3733	545	10	should	should	AUX
inlawrev-3733	545	11	have	have	AUX
inlawrev-3733	545	12	been	be	AUX
inlawrev-3733	545	13	valued	value	VERB
inlawrev-3733	545	14	at	at	ADP
inlawrev-3733	545	15	$	$	SYM
inlawrev-3733	545	16	20	20	NUM
inlawrev-3733	545	17	per	per	ADP
inlawrev-3733	545	18	square	square	ADJ
inlawrev-3733	545	19	foot	foot	NOUN
inlawrev-3733	545	20	,	,	PUNCT
inlawrev-3733	545	21	instead	instead	ADV
inlawrev-3733	545	22	of	of	ADP
inlawrev-3733	545	23	all	all	PRON
inlawrev-3733	545	24	of	of	ADP
inlawrev-3733	545	25	the	the	DET
inlawrev-3733	545	26	land	land	NOUN
inlawrev-3733	545	27	being	be	AUX
inlawrev-3733	545	28	valued	value	VERB
inlawrev-3733	545	29	at	at	ADP
inlawrev-3733	545	30	$	$	SYM
inlawrev-3733	545	31	75	75	NUM
inlawrev-3733	545	32	per	per	ADP
inlawrev-3733	545	33	square	square	ADJ
inlawrev-3733	545	34	foot.^^^	foot.^^^	PROPN
inlawrev-3733	545	35	aul	aul	NOUN
inlawrev-3733	545	36	presented	present	VERB
inlawrev-3733	545	37	the	the	DET
inlawrev-3733	545	38	"	"	PUNCT
inlawrev-3733	545	39	square	square	ADJ
inlawrev-3733	545	40	34	34	NUM
inlawrev-3733	545	41	"	"	PUNCT
inlawrev-3733	545	42	land	land	NOUN
inlawrev-3733	545	43	order	order	NOUN
inlawrev-3733	545	44	which	which	PRON
inlawrev-3733	545	45	stated	state	VERB
inlawrev-3733	545	46	that	that	SCONJ
inlawrev-3733	545	47	aul	aul	NOUN
inlawrev-3733	545	48	's	's	PART
inlawrev-3733	545	49	land	land	NOUN
inlawrev-3733	545	50	bounded	bound	VERB
inlawrev-3733	545	51	by	by	ADP
inlawrev-3733	545	52	new	new	PROPN
inlawrev-3733	545	53	york	york	PROPN
inlawrev-3733	545	54	street	street	PROPN
inlawrev-3733	545	55	from	from	ADP
inlawrev-3733	545	56	illinois	illinois	PROPN
inlawrev-3733	545	57	street	street	PROPN
inlawrev-3733	545	58	to	to	ADP
inlawrev-3733	545	59	capital	capital	PROPN
inlawrev-3733	545	60	avenue	avenue	PROPN
inlawrev-3733	545	61	was	be	AUX
inlawrev-3733	545	62	to	to	PART
inlawrev-3733	545	63	be	be	AUX
inlawrev-3733	545	64	valued	value	VERB
inlawrev-3733	545	65	at	at	ADP
inlawrev-3733	545	66	$	$	SYM
inlawrev-3733	545	67	10-$20	10-$20	NUM
inlawrev-3733	545	68	per	per	ADP
inlawrev-3733	545	69	square	square	ADJ
inlawrev-3733	545	70	foot.^^^	foot.^^^	PROPN
inlawrev-3733	545	71	the	the	DET
inlawrev-3733	545	72	tax	tax	NOUN
inlawrev-3733	545	73	court	court	NOUN
inlawrev-3733	545	74	agreed	agree	VERB
inlawrev-3733	545	75	that	that	SCONJ
inlawrev-3733	545	76	under	under	ADP
inlawrev-3733	545	77	the	the	DET
inlawrev-3733	545	78	plain	plain	ADJ
inlawrev-3733	545	79	meaning	meaning	NOUN
inlawrev-3733	545	80	of	of	ADP
inlawrev-3733	545	81	the	the	DET
inlawrev-3733	545	82	land	land	NOUN
inlawrev-3733	545	83	order	order	NOUN
inlawrev-3733	545	84	aul	aul	NOUN
inlawrev-3733	545	85	's	's	PART
inlawrev-3733	545	86	land	land	NOUN
inlawrev-3733	545	87	was	be	AUX
inlawrev-3733	545	88	to	to	PART
inlawrev-3733	545	89	be	be	AUX
inlawrev-3733	545	90	valued	value	VERB
inlawrev-3733	545	91	at	at	ADP
inlawrev-3733	545	92	$	$	SYM
inlawrev-3733	545	93	70-$	70-$	NOUN
inlawrev-3733	545	94	100	100	NUM
inlawrev-3733	545	95	per	per	ADP
inlawrev-3733	545	96	square	square	ADJ
inlawrev-3733	545	97	foot	foot	NOUN
inlawrev-3733	545	98	,	,	PUNCT
inlawrev-3733	545	99	except	except	SCONJ
inlawrev-3733	545	100	for	for	ADP
inlawrev-3733	545	101	the	the	DET
inlawrev-3733	545	102	triangle	triangle	NOUN
inlawrev-3733	545	103	mentioned	mention	VERB
inlawrev-3733	545	104	above	above	ADV
inlawrev-3733	545	105	.	.	PUNCT
inlawrev-3733	546	1	^^^	^^^	ADP
inlawrev-3733	546	2	the	the	DET
inlawrev-3733	546	3	tax	tax	NOUN
inlawrev-3733	546	4	court	court	NOUN
inlawrev-3733	546	5	again	again	ADV
inlawrev-3733	546	6	held	hold	VERB
inlawrev-3733	546	7	for	for	ADP
inlawrev-3733	546	8	aul	aul	NOUN
inlawrev-3733	546	9	,	,	PUNCT
inlawrev-3733	546	10	finding	find	VERB
inlawrev-3733	546	11	that	that	SCONJ
inlawrev-3733	546	12	the	the	DET
inlawrev-3733	546	13	assessor	assessor	NOUN
inlawrev-3733	546	14	's	's	PART
inlawrev-3733	546	15	interpretation	interpretation	NOUN
inlawrev-3733	546	16	that	that	SCONJ
inlawrev-3733	546	17	the	the	DET
inlawrev-3733	546	18	land	land	NOUN
inlawrev-3733	546	19	order	order	NOUN
inlawrev-3733	546	20	authorized	authorize	VERB
inlawrev-3733	546	21	use	use	NOUN
inlawrev-3733	546	22	of	of	ADP
inlawrev-3733	546	23	one	one	NUM
inlawrev-3733	546	24	base	base	NOUN
inlawrev-3733	546	25	rate	rate	NOUN
inlawrev-3733	546	26	of	of	ADP
inlawrev-3733	546	27	$	$	SYM
inlawrev-3733	546	28	70-$	70-$	NOUN
inlawrev-3733	546	29	100	100	NUM
inlawrev-3733	546	30	was	be	AUX
inlawrev-3733	546	31	in	in	ADP
inlawrev-3733	546	32	error	error	NOUN
inlawrev-3733	546	33	because	because	SCONJ
inlawrev-3733	546	34	that	that	DET
inlawrev-3733	546	35	interpretation	interpretation	NOUN
inlawrev-3733	546	36	would	would	AUX
inlawrev-3733	546	37	ignore	ignore	VERB
inlawrev-3733	546	38	the	the	DET
inlawrev-3733	546	39	$	$	SYM
inlawrev-3733	546	40	10-$20	10-$20	NUM
inlawrev-3733	546	41	rate	rate	NOUN
inlawrev-3733	546	42	,	,	PUNCT
inlawrev-3733	546	43	and	and	CCONJ
inlawrev-3733	546	44	the	the	DET
inlawrev-3733	546	45	tax	tax	NOUN
inlawrev-3733	546	46	court	court	NOUN
inlawrev-3733	546	47	presumed	presume	VERB
inlawrev-3733	546	48	that	that	SCONJ
inlawrev-3733	546	49	all	all	DET
inlawrev-3733	546	50	the	the	DET
inlawrev-3733	546	51	language	language	NOUN
inlawrev-3733	546	52	used	use	VERB
inlawrev-3733	546	53	in	in	ADP
inlawrev-3733	546	54	the	the	DET
inlawrev-3733	546	55	order	order	NOUN
inlawrev-3733	546	56	has	have	VERB
inlawrev-3733	546	57	meaning	mean	VERB
inlawrev-3733	546	58	.	.	PUNCT
inlawrev-3733	547	1	^^^	^^^	NOUN
inlawrev-3733	547	2	finally	finally	ADV
inlawrev-3733	547	3	,	,	PUNCT
inlawrev-3733	547	4	aul	aul	PROPN
inlawrev-3733	547	5	asserted	assert	VERB
inlawrev-3733	547	6	that	that	SCONJ
inlawrev-3733	547	7	it	it	PRON
inlawrev-3733	547	8	was	be	AUX
inlawrev-3733	547	9	entitled	entitle	VERB
inlawrev-3733	547	10	to	to	ADP
inlawrev-3733	547	11	a	a	DET
inlawrev-3733	547	12	negative	negative	ADJ
inlawrev-3733	547	13	influence	influence	NOUN
inlawrev-3733	547	14	factor	factor	NOUN
inlawrev-3733	547	15	of	of	ADP
inlawrev-3733	547	16	25	25	NUM
inlawrev-3733	547	17	%	%	NOUN
inlawrev-3733	547	18	be	be	AUX
inlawrev-3733	547	19	applied	apply	VERB
inlawrev-3733	547	20	to	to	ADP
inlawrev-3733	547	21	its	its	PRON
inlawrev-3733	547	22	land.^^^	land.^^^	NOUN
inlawrev-3733	547	23	aul	aul	NOUN
inlawrev-3733	547	24	was	be	AUX
inlawrev-3733	547	25	seeking	seek	VERB
inlawrev-3733	547	26	a	a	DET
inlawrev-3733	547	27	misimprovement	misimprovement	ADJ
inlawrev-3733	547	28	influence	influence	NOUN
inlawrev-3733	547	29	factor	factor	NOUN
inlawrev-3733	547	30	,	,	PUNCT
inlawrev-3733	547	31	and	and	CCONJ
inlawrev-3733	547	32	thus	thus	ADV
inlawrev-3733	547	33	,	,	PUNCT
inlawrev-3733	547	34	aul	aul	PROPN
inlawrev-3733	547	35	was	be	AUX
inlawrev-3733	547	36	required	require	VERB
inlawrev-3733	547	37	to	to	PART
inlawrev-3733	547	38	submit	submit	VERB
inlawrev-3733	547	39	evidence	evidence	NOUN
inlawrev-3733	547	40	demonstrating	demonstrate	VERB
inlawrev-3733	547	41	:	:	PUNCT
inlawrev-3733	547	42	(	(	PUNCT
inlawrev-3733	547	43	1	1	X
inlawrev-3733	547	44	)	)	PUNCT
inlawrev-3733	547	45	its	its	PRON
inlawrev-3733	547	46	land	land	NOUN
inlawrev-3733	547	47	did	do	AUX
inlawrev-3733	547	48	not	not	PART
inlawrev-3733	547	49	have	have	VERB
inlawrev-3733	547	50	the	the	DET
inlawrev-3733	547	51	same	same	ADJ
inlawrev-3733	547	52	use	use	NOUN
inlawrev-3733	547	53	as	as	ADP
inlawrev-3733	547	54	surrounding	surround	VERB
inlawrev-3733	547	55	land	land	NOUN
inlawrev-3733	547	56	;	;	PUNCT
inlawrev-3733	547	57	and	and	CCONJ
inlawrev-3733	547	58	,	,	PUNCT
inlawrev-3733	547	59	(	(	PUNCT
inlawrev-3733	547	60	2	2	X
inlawrev-3733	547	61	)	)	PUNCT
inlawrev-3733	547	62	the	the	DET
inlawrev-3733	547	63	different	different	ADJ
inlawrev-3733	547	64	use	use	NOUN
inlawrev-3733	547	65	had	have	VERB
inlawrev-3733	547	66	a	a	DET
inlawrev-3733	547	67	negative	negative	ADJ
inlawrev-3733	547	68	impact	impact	NOUN
inlawrev-3733	547	69	on	on	ADP
inlawrev-3733	547	70	the	the	DET
inlawrev-3733	547	71	land	land	NOUN
inlawrev-3733	547	72	value	value	NOUN
inlawrev-3733	547	73	.	.	PUNCT
inlawrev-3733	548	1	^^^	^^^	ADP
inlawrev-3733	548	2	the	the	DET
inlawrev-3733	548	3	tax	tax	NOUN
inlawrev-3733	548	4	court	court	NOUN
inlawrev-3733	548	5	found	find	VERB
inlawrev-3733	548	6	that	that	SCONJ
inlawrev-3733	548	7	aul	aul	NOUN
inlawrev-3733	548	8	was	be	AUX
inlawrev-3733	548	9	not	not	PART
inlawrev-3733	548	10	entitled	entitle	VERB
inlawrev-3733	548	11	to	to	ADP
inlawrev-3733	548	12	the	the	DET
inlawrev-3733	548	13	negative	negative	ADJ
inlawrev-3733	548	14	influence	influence	NOUN
inlawrev-3733	548	15	factor	factor	NOUN
inlawrev-3733	548	16	.	.	PUNCT
inlawrev-3733	549	1	^^^	^^^	ADP
inlawrev-3733	549	2	the	the	DET
inlawrev-3733	549	3	tax	tax	NOUN
inlawrev-3733	549	4	court	court	NOUN
inlawrev-3733	549	5	stated	state	VERB
inlawrev-3733	549	6	that	that	SCONJ
inlawrev-3733	549	7	aul	aul	NOUN
inlawrev-3733	549	8	's	's	PART
inlawrev-3733	549	9	evidence	evidence	NOUN
inlawrev-3733	549	10	that	that	SCONJ
inlawrev-3733	549	11	its	its	PRON
inlawrev-3733	549	12	building	building	NOUN
inlawrev-3733	549	13	only	only	ADV
inlawrev-3733	549	14	occupied	occupy	VERB
inlawrev-3733	549	15	49	49	NUM
inlawrev-3733	549	16	%	%	NOUN
inlawrev-3733	549	17	ofits	ofit	NOUN
inlawrev-3733	549	18	parcel	parcel	VERB
inlawrev-3733	549	19	versus	versus	ADP
inlawrev-3733	549	20	surrounding	surround	VERB
inlawrev-3733	549	21	buildings	building	NOUN
inlawrev-3733	549	22	occupying	occupy	VERB
inlawrev-3733	549	23	80	80	NUM
inlawrev-3733	549	24	%	%	NOUN
inlawrev-3733	549	25	to	to	PART
inlawrev-3733	549	26	99	99	NUM
inlawrev-3733	549	27	%	%	NOUN
inlawrev-3733	549	28	oftheir	oftheir	ADJ
inlawrev-3733	549	29	parcels	parcel	NOUN
inlawrev-3733	549	30	was	be	AUX
inlawrev-3733	549	31	not	not	PART
inlawrev-3733	549	32	itselfevidence	itselfevidence	NOUN
inlawrev-3733	549	33	ofdifferent	ofdifferent	NOUN
inlawrev-3733	549	34	"	"	PUNCT
inlawrev-3733	549	35	use	use	NOUN
inlawrev-3733	549	36	.	.	PUNCT
inlawrev-3733	550	1	"^^"^	"^^"^	PUNCT
inlawrev-3733	550	2	the	the	DET
inlawrev-3733	550	3	tax	tax	NOUN
inlawrev-3733	550	4	court	court	NOUN
inlawrev-3733	550	5	also	also	ADV
inlawrev-3733	550	6	stated	state	VERB
inlawrev-3733	550	7	that	that	SCONJ
inlawrev-3733	550	8	even	even	ADV
inlawrev-3733	550	9	assuming	assume	VERB
inlawrev-3733	550	10	arguendo	arguendo	ADJ
inlawrev-3733	550	11	that	that	SCONJ
inlawrev-3733	550	12	aul	aul	NOUN
inlawrev-3733	550	13	had	have	AUX
inlawrev-3733	550	14	shown	show	VERB
inlawrev-3733	550	15	that	that	SCONJ
inlawrev-3733	550	16	this	this	PRON
inlawrev-3733	550	17	was	be	AUX
inlawrev-3733	550	18	a	a	DET
inlawrev-3733	550	19	different	different	ADJ
inlawrev-3733	550	20	"	"	PUNCT
inlawrev-3733	550	21	use	use	NOUN
inlawrev-3733	550	22	,	,	PUNCT
inlawrev-3733	550	23	"	"	PUNCT
inlawrev-3733	550	24	they	they	PRON
inlawrev-3733	550	25	still	still	ADV
inlawrev-3733	550	26	failed	fail	VERB
inlawrev-3733	550	27	to	to	PART
inlawrev-3733	550	28	quantify	quantify	VERB
inlawrev-3733	550	29	how	how	SCONJ
inlawrev-3733	550	30	the	the	DET
inlawrev-3733	550	31	land	land	NOUN
inlawrev-3733	550	32	suffered	suffer	VERB
inlawrev-3733	550	33	a	a	DET
inlawrev-3733	550	34	loss	loss	NOUN
inlawrev-3733	550	35	in	in	ADP
inlawrev-3733	550	36	value	value	NOUN
inlawrev-3733	550	37	due	due	ADP
inlawrev-3733	550	38	to	to	ADP
inlawrev-3733	550	39	that	that	DET
inlawrev-3733	550	40	different	different	ADJ
inlawrev-3733	550	41	"	"	PUNCT
inlawrev-3733	550	42	use	use	NOUN
inlawrev-3733	550	43	.	.	PUNCT
inlawrev-3733	551	1	"^	"^	PUNCT
inlawrev-3733	551	2	''	''	PUNCT
inlawrev-3733	551	3	4	4	NUM
inlawrev-3733	551	4	.	.	X
inlawrev-3733	551	5	waterfumace	waterfumace	PROPN
inlawrev-3733	551	6	international	international	PROPN
inlawrev-3733	551	7	,	,	PUNCT
inlawrev-3733	551	8	inc	inc	PROPN
inlawrev-3733	551	9	.	.	PROPN
inlawrev-3733	552	1	v.	v.	ADP
inlawrev-3733	552	2	department	department	PROPN
inlawrev-3733	552	3	of	of	ADP
inlawrev-3733	552	4	local	local	ADJ
inlawrev-3733	552	5	government	government	NOUN
inlawrev-3733	552	6	185	185	NUM
inlawrev-3733	552	7	.	.	PUNCT
inlawrev-3733	553	1	mat28l	mat28l	ADJ
inlawrev-3733	553	2	186	186	NUM
inlawrev-3733	553	3	.	.	PUNCT
inlawrev-3733	554	1	/j	/j	INTJ
inlawrev-3733	554	2	.	.	PUNCT
inlawrev-3733	555	1	at	at	ADP
inlawrev-3733	555	2	282	282	NUM
inlawrev-3733	555	3	.	.	PUNCT
inlawrev-3733	555	4	187	187	NUM
inlawrev-3733	555	5	.	.	PUNCT
inlawrev-3733	556	1	/j	/j	INTJ
inlawrev-3733	556	2	.	.	PUNCT
inlawrev-3733	557	1	at	at	ADP
inlawrev-3733	557	2	283	283	NUM
inlawrev-3733	557	3	.	.	PUNCT
inlawrev-3733	557	4	1	1	NUM
inlawrev-3733	557	5	88	88	NUM
inlawrev-3733	557	6	.	.	PUNCT
inlawrev-3733	558	1	i	i	PRON
inlawrev-3733	558	2	d.	d.	PROPN
inlawrev-3733	558	3	(	(	PUNCT
inlawrev-3733	558	4	noting	note	VERB
inlawrev-3733	558	5	the	the	DET
inlawrev-3733	558	6	land	land	NOUN
inlawrev-3733	558	7	order	order	NOUN
inlawrev-3733	558	8	provided	provide	VERB
inlawrev-3733	558	9	"	"	PUNCT
inlawrev-3733	558	10	1	1	NUM
inlawrev-3733	558	11	.	.	PUNCT
inlawrev-3733	559	1	$	$	SYM
inlawrev-3733	559	2	70-$	70-$	NOUN
inlawrev-3733	559	3	1	1	NUM
inlawrev-3733	559	4	00	00	NUM
inlawrev-3733	559	5	per	per	ADP
inlawrev-3733	559	6	square	square	ADJ
inlawrev-3733	559	7	foot	foot	NOUN
inlawrev-3733	559	8	for	for	ADP
inlawrev-3733	559	9	the	the	DET
inlawrev-3733	559	10	southern	southern	ADJ
inlawrev-3733	559	11	portion	portion	NOUN
inlawrev-3733	559	12	of	of	ADP
inlawrev-3733	559	13	the	the	DET
inlawrev-3733	559	14	property	property	NOUN
inlawrev-3733	559	15	bounded	bound	VERB
inlawrev-3733	559	16	by	by	ADP
inlawrev-3733	559	17	ohio	ohio	PROPN
inlawrev-3733	559	18	street	street	PROPN
inlawrev-3733	559	19	from	from	ADP
inlawrev-3733	559	20	illinois	illinois	PROPN
inlawrev-3733	559	21	street	street	PROPN
inlawrev-3733	559	22	to	to	PART
inlawrev-3733	559	23	capitol	capitol	PROPN
inlawrev-3733	559	24	avenue	avenue	PROPN
inlawrev-3733	559	25	;	;	PUNCT
inlawrev-3733	559	26	2	2	X
inlawrev-3733	559	27	.	.	X
inlawrev-3733	559	28	$	$	SYM
inlawrev-3733	559	29	10-$20	10-$20	NUM
inlawrev-3733	559	30	per	per	ADP
inlawrev-3733	559	31	square	square	ADJ
inlawrev-3733	559	32	foot	foot	NOUN
inlawrev-3733	559	33	for	for	ADP
inlawrev-3733	559	34	the	the	DET
inlawrev-3733	559	35	northern	northern	ADJ
inlawrev-3733	559	36	portion	portion	NOUN
inlawrev-3733	559	37	of	of	ADP
inlawrev-3733	559	38	the	the	DET
inlawrev-3733	559	39	property	property	NOUN
inlawrev-3733	559	40	bounded	bound	VERB
inlawrev-3733	559	41	by	by	ADP
inlawrev-3733	559	42	new	new	PROPN
inlawrev-3733	559	43	york	york	PROPN
inlawrev-3733	559	44	street	street	PROPN
inlawrev-3733	559	45	from	from	ADP
inlawrev-3733	559	46	illinois	illinois	PROPN
inlawrev-3733	559	47	street	street	PROPN
inlawrev-3733	559	48	to	to	ADP
inlawrev-3733	559	49	capital	capital	PROPN
inlawrev-3733	559	50	avenue	avenue	PROPN
inlawrev-3733	559	51	;	;	PUNCT
inlawrev-3733	559	52	and	and	CCONJ
inlawrev-3733	559	53	,	,	PUNCT
inlawrev-3733	559	54	3	3	X
inlawrev-3733	559	55	.	.	X
inlawrev-3733	559	56	$	$	SYM
inlawrev-3733	559	57	70-$	70-$	NOUN
inlawrev-3733	559	58	100	100	NUM
inlawrev-3733	559	59	per	per	ADP
inlawrev-3733	559	60	square	square	ADJ
inlawrev-3733	559	61	foot	foot	NOUN
inlawrev-3733	559	62	for	for	ADP
inlawrev-3733	559	63	a	a	DET
inlawrev-3733	559	64	northwest	northwest	NOUN
inlawrev-3733	559	65	to	to	ADP
inlawrev-3733	559	66	southeast	southeast	ADJ
inlawrev-3733	559	67	diagonal	diagonal	ADJ
inlawrev-3733	559	68	portion	portion	NOUN
inlawrev-3733	559	69	ofthe	ofthe	NOUN
inlawrev-3733	559	70	property	property	NOUN
inlawrev-3733	559	71	,	,	PUNCT
inlawrev-3733	559	72	which	which	PRON
inlawrev-3733	559	73	at	at	ADP
inlawrev-3733	559	74	one	one	NUM
inlawrev-3733	559	75	time	time	NOUN
inlawrev-3733	559	76	was	be	AUX
inlawrev-3733	559	77	bisected	bisect	VERB
inlawrev-3733	559	78	by	by	ADP
inlawrev-3733	559	79	indiana	indiana	PROPN
inlawrev-3733	559	80	avenue	avenue	PROPN
inlawrev-3733	559	81	from	from	ADP
inlawrev-3733	559	82	ohio	ohio	PROPN
inlawrev-3733	559	83	street	street	PROPN
inlawrev-3733	559	84	to	to	ADP
inlawrev-3733	559	85	new	new	PROPN
inlawrev-3733	559	86	york	york	PROPN
inlawrev-3733	559	87	street	street	PROPN
inlawrev-3733	559	88	(	(	PUNCT
inlawrev-3733	559	89	indiana	indiana	PROPN
inlawrev-3733	559	90	avenue	avenue	PROPN
inlawrev-3733	559	91	was	be	AUX
inlawrev-3733	559	92	vacated	vacate	VERB
inlawrev-3733	559	93	in	in	ADP
inlawrev-3733	559	94	1979	1979	NUM
inlawrev-3733	559	95	)	)	PUNCT
inlawrev-3733	559	96	"	"	PUNCT
inlawrev-3733	559	97	)	)	PUNCT
inlawrev-3733	559	98	.	.	PUNCT
inlawrev-3733	560	1	189	189	NUM
inlawrev-3733	560	2	.	.	X
inlawrev-3733	560	3	mat	mat	PROPN
inlawrev-3733	560	4	283	283	NUM
inlawrev-3733	560	5	.	.	PUNCT
inlawrev-3733	561	1	190	190	NUM
inlawrev-3733	561	2	.	.	PUNCT
inlawrev-3733	562	1	i	i	PRON
inlawrev-3733	562	2	d.	d.	PROPN
inlawrev-3733	562	3	(	(	PUNCT
inlawrev-3733	562	4	citing	cite	VERB
inlawrev-3733	562	5	the	the	DET
inlawrev-3733	562	6	precedent	precedent	NOUN
inlawrev-3733	562	7	v.	v.	ADP
inlawrev-3733	562	8	state	state	PROPN
inlawrev-3733	562	9	bd	bd	PROPN
inlawrev-3733	562	10	.	.	PROPN
inlawrev-3733	562	11	of	of	ADP
inlawrev-3733	562	12	tax	tax	NOUN
inlawrev-3733	562	13	comm'rs	comm'rs	NOUN
inlawrev-3733	562	14	,	,	PUNCT
inlawrev-3733	562	15	659	659	NUM
inlawrev-3733	562	16	n.e.2d	n.e.2d	NOUN
inlawrev-3733	562	17	701	701	NUM
inlawrev-3733	562	18	,	,	PUNCT
inlawrev-3733	562	19	704	704	NUM
inlawrev-3733	562	20	(	(	PUNCT
inlawrev-3733	562	21	ind	ind	NOUN
inlawrev-3733	562	22	.	.	PUNCT
inlawrev-3733	563	1	tax	tax	PROPN
inlawrev-3733	563	2	ct	ct	PROPN
inlawrev-3733	563	3	.	.	PROPN
inlawrev-3733	563	4	1995	1995	NUM
inlawrev-3733	563	5	)	)	PUNCT
inlawrev-3733	563	6	)	)	PUNCT
inlawrev-3733	563	7	.	.	PUNCT
inlawrev-3733	564	1	191	191	NUM
inlawrev-3733	564	2	.	.	PUNCT
inlawrev-3733	564	3	id.2a	id.2a	NOUN
inlawrev-3733	564	4	284	284	NUM
inlawrev-3733	564	5	(	(	PUNCT
inlawrev-3733	564	6	citing	cite	VERB
inlawrev-3733	564	7	quality	quality	NOUN
inlawrev-3733	564	8	farm	farm	NOUN
inlawrev-3733	564	9	&	&	CCONJ
inlawrev-3733	564	10	fleet	fleet	PROPN
inlawrev-3733	564	11	,	,	PUNCT
inlawrev-3733	564	12	inc	inc	PROPN
inlawrev-3733	564	13	.	.	PROPN
inlawrev-3733	565	1	v.	v.	ADP
inlawrev-3733	565	2	state	state	PROPN
inlawrev-3733	565	3	bd	bd	PROPN
inlawrev-3733	565	4	.	.	PROPN
inlawrev-3733	565	5	of	of	ADP
inlawrev-3733	565	6	tax	tax	NOUN
inlawrev-3733	565	7	comm'rs	comm'rs	NOUN
inlawrev-3733	565	8	,	,	PUNCT
inlawrev-3733	565	9	747	747	NUM
inlawrev-3733	565	10	n.e.2d	n.e.2d	NOUN
inlawrev-3733	565	11	88	88	NUM
inlawrev-3733	565	12	,	,	PUNCT
inlawrev-3733	565	13	91	91	NUM
inlawrev-3733	565	14	(	(	PUNCT
inlawrev-3733	565	15	ind	ind	NOUN
inlawrev-3733	565	16	.	.	PUNCT
inlawrev-3733	566	1	tax	tax	PROPN
inlawrev-3733	566	2	ct	ct	PROPN
inlawrev-3733	566	3	.	.	PROPN
inlawrev-3733	566	4	2001	2001	NUM
inlawrev-3733	566	5	)	)	PUNCT
inlawrev-3733	567	1	(	(	PUNCT
inlawrev-3733	567	2	quoting	quote	VERB
inlawrev-3733	567	3	ind	ind	NOUN
inlawrev-3733	567	4	.	.	PUNCT
inlawrev-3733	568	1	admin	admin	PROPN
inlawrev-3733	568	2	.	.	PUNCT
inlawrev-3733	569	1	code	code	PROPN
inlawrev-3733	569	2	tit	tit	PROPN
inlawrev-3733	569	3	.	.	PUNCT
inlawrev-3733	570	1	50	50	NUM
inlawrev-3733	570	2	,	,	PUNCT
inlawrev-3733	570	3	r.	r.	PROPN
inlawrev-3733	570	4	2.2	2.2	NUM
inlawrev-3733	570	5	-	-	PUNCT
inlawrev-3733	570	6	417(c)(8	417(c)(8	NOUN
inlawrev-3733	570	7	)	)	PUNCT
inlawrev-3733	570	8	(	(	PUNCT
inlawrev-3733	570	9	1996	1996	NUM
inlawrev-3733	570	10	)	)	PUNCT
inlawrev-3733	571	1	"	"	PUNCT
inlawrev-3733	571	2	[	[	X
inlawrev-3733	571	3	a]n	a]n	NOUN
inlawrev-3733	571	4	influence	influence	NOUN
inlawrev-3733	571	5	factor	factor	NOUN
inlawrev-3733	571	6	'	'	PUNCT
inlawrev-3733	571	7	refers	refer	VERB
inlawrev-3733	571	8	to	to	ADP
inlawrev-3733	571	9	a	a	DET
inlawrev-3733	571	10	condition	condition	NOUN
inlawrev-3733	571	11	peculiar	peculiar	ADJ
inlawrev-3733	571	12	to	to	ADP
inlawrev-3733	571	13	the	the	DET
inlawrev-3733	571	14	acreage	acreage	ADJ
inlawrev-3733	571	15	tract	tract	NOUN
inlawrev-3733	571	16	that	that	PRON
inlawrev-3733	571	17	dictates	dictate	VERB
inlawrev-3733	571	18	an	an	DET
inlawrev-3733	571	19	adjustment	adjustment	NOUN
inlawrev-3733	571	20	to	to	ADP
inlawrev-3733	571	21	the	the	DET
inlawrev-3733	571	22	extended	extended	ADJ
inlawrev-3733	571	23	value	value	NOUN
inlawrev-3733	571	24	to	to	PART
inlawrev-3733	571	25	account	account	VERB
inlawrev-3733	571	26	for	for	ADP
inlawrev-3733	571	27	variations	variation	NOUN
inlawrev-3733	571	28	from	from	ADP
inlawrev-3733	571	29	the	the	DET
inlawrev-3733	571	30	norm	norm	NOUN
inlawrev-3733	571	31	'	'	PUNCT
inlawrev-3733	571	32	"	"	PUNCT
inlawrev-3733	571	33	)	)	PUNCT
inlawrev-3733	571	34	)	)	PUNCT
inlawrev-3733	571	35	.	.	PUNCT
inlawrev-3733	572	1	192	192	NUM
inlawrev-3733	572	2	.	.	PUNCT
inlawrev-3733	573	1	i	i	PRON
inlawrev-3733	573	2	d.	d.	PROPN
inlawrev-3733	573	3	at	at	ADP
inlawrev-3733	573	4	284	284	NUM
inlawrev-3733	573	5	-	-	SYM
inlawrev-3733	573	6	85	85	NUM
inlawrev-3733	573	7	(	(	PUNCT
inlawrev-3733	573	8	citing	cite	VERB
inlawrev-3733	573	9	quality	quality	NOUN
inlawrev-3733	573	10	farm	farm	NOUN
inlawrev-3733	573	11	&	&	CCONJ
inlawrev-3733	573	12	fleet	fleet	PROPN
inlawrev-3733	573	13	,	,	PUNCT
inlawrev-3733	573	14	inc	inc	PROPN
inlawrev-3733	573	15	.	.	PROPN
inlawrev-3733	573	16	,	,	PUNCT
inlawrev-3733	573	17	lal	lal	PROPN
inlawrev-3733	573	18	n.e.2d	n.e.2d	NOUN
inlawrev-3733	573	19	at	at	ADP
inlawrev-3733	573	20	92	92	NUM
inlawrev-3733	573	21	)	)	PUNCT
inlawrev-3733	573	22	.	.	PUNCT
inlawrev-3733	574	1	193	193	NUM
inlawrev-3733	574	2	.	.	X
inlawrev-3733	574	3	mat	mat	NOUN
inlawrev-3733	574	4	285	285	NUM
inlawrev-3733	574	5	.	.	PUNCT
inlawrev-3733	575	1	194	194	NUM
inlawrev-3733	575	2	.	.	PUNCT
inlawrev-3733	576	1	i	i	PRON
inlawrev-3733	576	2	d	d	PROPN
inlawrev-3733	576	3	195	195	NUM
inlawrev-3733	576	4	.	.	PUNCT
inlawrev-3733	577	1	i	i	PROPN
inlawrev-3733	577	2	d	d	PROPN
inlawrev-3733	577	3	1362	1362	NUM
inlawrev-3733	577	4	indiana	indiana	PROPN
inlawrev-3733	577	5	law	law	PROPN
inlawrev-3733	577	6	review	review	NOUN
inlawrev-3733	578	1	[	[	X
inlawrev-3733	578	2	vol	vol	NOUN
inlawrev-3733	578	3	.	.	PUNCT
inlawrev-3733	578	4	38:1341	38:1341	NUM
inlawrev-3733	578	5	finance	finance	NOUN
inlawrev-3733	578	6	.	.	PUNCT
inlawrev-3733	578	7	^^^—waterflimace	^^^—waterflimace	NOUN
inlawrev-3733	578	8	owned	own	VERB
inlawrev-3733	578	9	land	land	NOUN
inlawrev-3733	578	10	and	and	CCONJ
inlawrev-3733	578	11	improvements	improvement	NOUN
inlawrev-3733	578	12	in	in	ADP
inlawrev-3733	578	13	fort	fort	PROPN
inlawrev-3733	578	14	wayne	wayne	PROPN
inlawrev-3733	578	15	,	,	PUNCT
inlawrev-3733	578	16	indiana	indiana	PROPN
inlawrev-3733	578	17	,	,	PUNCT
inlawrev-3733	578	18	and	and	CCONJ
inlawrev-3733	578	19	initiated	initiate	VERB
inlawrev-3733	578	20	this	this	DET
inlawrev-3733	578	21	appeal	appeal	NOUN
inlawrev-3733	578	22	on	on	ADP
inlawrev-3733	578	23	may	may	PROPN
inlawrev-3733	578	24	15	15	NUM
inlawrev-3733	578	25	,	,	PUNCT
inlawrev-3733	578	26	2000	2000	NUM
inlawrev-3733	578	27	challenging	challenge	VERB
inlawrev-3733	578	28	the	the	DET
inlawrev-3733	578	29	state	state	NOUN
inlawrev-3733	578	30	board	board	NOUN
inlawrev-3733	578	31	of	of	ADP
inlawrev-3733	578	32	tax	tax	NOUN
inlawrev-3733	578	33	commissioner	commissioner	NOUN
inlawrev-3733	578	34	's	's	PART
inlawrev-3733	578	35	final	final	ADJ
inlawrev-3733	578	36	assessment	assessment	NOUN
inlawrev-3733	578	37	.	.	PUNCT
inlawrev-3733	579	1	^^^	^^^	PUNCT
inlawrev-3733	579	2	waterfiimace	waterfiimace	NOUN
inlawrev-3733	579	3	claimed	claim	VERB
inlawrev-3733	579	4	that	that	SCONJ
inlawrev-3733	579	5	the	the	DET
inlawrev-3733	579	6	improvement	improvement	NOUN
inlawrev-3733	579	7	should	should	AUX
inlawrev-3733	579	8	have	have	AUX
inlawrev-3733	579	9	been	be	AUX
inlawrev-3733	579	10	assessed	assess	VERB
inlawrev-3733	579	11	under	under	ADP
inlawrev-3733	579	12	the	the	DET
inlawrev-3733	579	13	general	general	ADJ
inlawrev-3733	579	14	commercial	commercial	ADJ
inlawrev-3733	579	15	kit	kit	NOUN
inlawrev-3733	579	16	(	(	PUNCT
inlawrev-3733	579	17	"	"	PUNCT
inlawrev-3733	579	18	gck	gck	ADJ
inlawrev-3733	579	19	"	"	PUNCT
inlawrev-3733	579	20	)	)	PUNCT
inlawrev-3733	579	21	schedule	schedule	NOUN
inlawrev-3733	579	22	and	and	CCONJ
inlawrev-3733	579	23	not	not	PART
inlawrev-3733	579	24	the	the	DET
inlawrev-3733	579	25	general	general	ADJ
inlawrev-3733	579	26	commercial	commercial	ADJ
inlawrev-3733	579	27	industrial	industrial	NOUN
inlawrev-3733	579	28	(	(	PUNCT
inlawrev-3733	579	29	"	"	PUNCT
inlawrev-3733	579	30	gci	gci	X
inlawrev-3733	579	31	"	"	PUNCT
inlawrev-3733	579	32	)	)	PUNCT
inlawrev-3733	579	33	schedule	schedule	NOUN
inlawrev-3733	579	34	.	.	PUNCT
inlawrev-3733	580	1	^^^	^^^	NOUN
inlawrev-3733	580	2	waterfumace	waterfumace	NOUN
inlawrev-3733	580	3	presented	present	VERB
inlawrev-3733	580	4	evidence	evidence	NOUN
inlawrev-3733	580	5	of	of	ADP
inlawrev-3733	580	6	features	feature	NOUN
inlawrev-3733	580	7	establishing	establish	VERB
inlawrev-3733	580	8	that	that	SCONJ
inlawrev-3733	580	9	the	the	DET
inlawrev-3733	580	10	improvement	improvement	NOUN
inlawrev-3733	580	11	should	should	AUX
inlawrev-3733	580	12	have	have	AUX
inlawrev-3733	580	13	been	be	AUX
inlawrev-3733	580	14	assessed	assess	VERB
inlawrev-3733	580	15	under	under	ADP
inlawrev-3733	580	16	the	the	DET
inlawrev-3733	580	17	gck	gck	NOUN
inlawrev-3733	580	18	schedule	schedule	NOUN
inlawrev-3733	580	19	.	.	PUNCT
inlawrev-3733	581	1	^^^	^^^	PUNCT
inlawrev-3733	581	2	"	"	PUNCT
inlawrev-3733	581	3	specifically	specifically	ADV
inlawrev-3733	581	4	,	,	PUNCT
inlawrev-3733	581	5	waterfumace	waterfumace	NOUN
inlawrev-3733	581	6	's	's	PART
inlawrev-3733	581	7	evidence	evidence	NOUN
inlawrev-3733	581	8	indicated	indicate	VERB
inlawrev-3733	581	9	that	that	SCONJ
inlawrev-3733	581	10	its	its	PRON
inlawrev-3733	581	11	improvement	improvement	NOUN
inlawrev-3733	581	12	has	have	VERB
inlawrev-3733	581	13	:	:	PUNCT
inlawrev-3733	581	14	(	(	PUNCT
inlawrev-3733	581	15	1	1	X
inlawrev-3733	581	16	)	)	SYM
inlawrev-3733	581	17	26	26	NUM
inlawrev-3733	581	18	-	-	PUNCT
inlawrev-3733	581	19	gauge	gauge	NOUN
inlawrev-3733	581	20	exterior	exterior	ADJ
inlawrev-3733	581	21	metal	metal	NOUN
inlawrev-3733	581	22	walls	wall	NOUN
inlawrev-3733	581	23	;	;	PUNCT
inlawrev-3733	581	24	(	(	PUNCT
inlawrev-3733	581	25	2	2	X
inlawrev-3733	581	26	)	)	PUNCT
inlawrev-3733	581	27	interior	interior	ADJ
inlawrev-3733	581	28	metal	metal	NOUN
inlawrev-3733	581	29	walls	wall	NOUN
inlawrev-3733	581	30	with	with	ADP
inlawrev-3733	581	31	4	4	NUM
inlawrev-3733	581	32	-	-	PUNCT
inlawrev-3733	581	33	inch	inch	NOUN
inlawrev-3733	581	34	vinyl	vinyl	NOUN
inlawrev-3733	581	35	insulation	insulation	NOUN
inlawrev-3733	581	36	;	;	PUNCT
inlawrev-3733	581	37	and	and	CCONJ
inlawrev-3733	581	38	(	(	PUNCT
inlawrev-3733	581	39	3	3	X
inlawrev-3733	581	40	)	)	PUNCT
inlawrev-3733	581	41	unfinished	unfinished	ADJ
inlawrev-3733	581	42	interior	interior	ADJ
inlawrev-3733	581	43	flooring	flooring	NOUN
inlawrev-3733	581	44	,	,	PUNCT
inlawrev-3733	581	45	ceilings	ceiling	NOUN
inlawrev-3733	581	46	,	,	PUNCT
inlawrev-3733	581	47	and	and	CCONJ
inlawrev-3733	581	48	sidewalls	sidewall	VERB
inlawrev-3733	581	49	.	.	PUNCT
inlawrev-3733	581	50	"^^^	"^^^	PUNCT
inlawrev-3733	582	1	the	the	DET
inlawrev-3733	582	2	tax	tax	NOUN
inlawrev-3733	582	3	court	court	NOUN
inlawrev-3733	582	4	then	then	ADV
inlawrev-3733	582	5	held	hold	VERB
inlawrev-3733	582	6	that	that	SCONJ
inlawrev-3733	582	7	the	the	DET
inlawrev-3733	582	8	burden	burden	NOUN
inlawrev-3733	582	9	shifted	shift	VERB
inlawrev-3733	582	10	to	to	ADP
inlawrev-3733	582	11	the	the	DET
inlawrev-3733	582	12	state	state	NOUN
inlawrev-3733	582	13	board	board	NOUN
inlawrev-3733	582	14	to	to	PART
inlawrev-3733	582	15	bring	bring	VERB
inlawrev-3733	582	16	forward	forward	ADV
inlawrev-3733	582	17	probative	probative	ADJ
inlawrev-3733	582	18	evidence	evidence	NOUN
inlawrev-3733	582	19	to	to	PART
inlawrev-3733	582	20	rebut	rebut	VERB
inlawrev-3733	582	21	waterfumace	waterfumace	NOUN
inlawrev-3733	582	22	's	's	PART
inlawrev-3733	582	23	showing.^^	showing.^^	NOUN
inlawrev-3733	582	24	'	'	PUNCT
inlawrev-3733	582	25	the	the	DET
inlawrev-3733	582	26	state	state	NOUN
inlawrev-3733	582	27	board	board	NOUN
inlawrev-3733	582	28	in	in	ADP
inlawrev-3733	582	29	using	use	VERB
inlawrev-3733	582	30	the	the	DET
inlawrev-3733	582	31	gci	gci	PROPN
inlawrev-3733	582	32	schedule	schedule	NOUN
inlawrev-3733	582	33	relied	rely	VERB
inlawrev-3733	582	34	on	on	ADP
inlawrev-3733	582	35	the	the	DET
inlawrev-3733	582	36	fact	fact	NOUN
inlawrev-3733	582	37	that	that	SCONJ
inlawrev-3733	582	38	the	the	DET
inlawrev-3733	582	39	improvement	improvement	NOUN
inlawrev-3733	582	40	had	have	AUX
inlawrev-3733	582	41	a	a	DET
inlawrev-3733	582	42	3	3	NUM
inlawrev-3733	582	43	-	-	PUNCT
inlawrev-3733	582	44	foot	foot	NOUN
inlawrev-3733	582	45	high	high	ADJ
inlawrev-3733	582	46	wall	wall	NOUN
inlawrev-3733	582	47	and	and	CCONJ
inlawrev-3733	582	48	a	a	DET
inlawrev-3733	582	49	rubber	rubber	NOUN
inlawrev-3733	582	50	roof	roof	NOUN
inlawrev-3733	582	51	system	system	NOUN
inlawrev-3733	582	52	that	that	PRON
inlawrev-3733	582	53	were	be	AUX
inlawrev-3733	582	54	not	not	PART
inlawrev-3733	582	55	on	on	ADP
inlawrev-3733	582	56	the	the	DET
inlawrev-3733	582	57	gck	gck	NOUN
inlawrev-3733	582	58	schedule.^^^	schedule.^^^	PROPN
inlawrev-3733	582	59	the	the	DET
inlawrev-3733	582	60	tax	tax	NOUN
inlawrev-3733	582	61	court	court	NOUN
inlawrev-3733	582	62	held	hold	VERB
inlawrev-3733	582	63	that	that	SCONJ
inlawrev-3733	582	64	this	this	DET
inlawrev-3733	582	65	evidence	evidence	NOUN
inlawrev-3733	582	66	was	be	AUX
inlawrev-3733	582	67	not	not	PART
inlawrev-3733	582	68	enough	enough	ADJ
inlawrev-3733	582	69	to	to	PART
inlawrev-3733	582	70	rebut	rebut	VERB
inlawrev-3733	582	71	waterfumace	waterfumace	NOUN
inlawrev-3733	582	72	's	's	PART
inlawrev-3733	582	73	showing	showing	NOUN
inlawrev-3733	582	74	because	because	SCONJ
inlawrev-3733	582	75	the	the	DET
inlawrev-3733	582	76	state	state	NOUN
inlawrev-3733	582	77	board	board	NOUN
inlawrev-3733	582	78	provided	provide	VERB
inlawrev-3733	582	79	no	no	DET
inlawrev-3733	582	80	evidence	evidence	NOUN
inlawrev-3733	582	81	of	of	ADP
inlawrev-3733	582	82	specifically	specifically	ADV
inlawrev-3733	582	83	why	why	SCONJ
inlawrev-3733	582	84	these	these	DET
inlawrev-3733	582	85	features	feature	NOUN
inlawrev-3733	582	86	disqualified	disqualify	VERB
inlawrev-3733	582	87	the	the	DET
inlawrev-3733	582	88	improvement	improvement	NOUN
inlawrev-3733	582	89	from	from	ADP
inlawrev-3733	582	90	the	the	DET
inlawrev-3733	582	91	gck	gck	NOUN
inlawrev-3733	582	92	schedule.^^^	schedule.^^^	PROPN
inlawrev-3733	582	93	therefore	therefore	ADV
inlawrev-3733	582	94	,	,	PUNCT
inlawrev-3733	582	95	the	the	DET
inlawrev-3733	582	96	tax	tax	NOUN
inlawrev-3733	582	97	court	court	NOUN
inlawrev-3733	582	98	reversed	reverse	VERB
inlawrev-3733	582	99	the	the	DET
inlawrev-3733	582	100	state	state	NOUN
inlawrev-3733	582	101	board	board	NOUN
inlawrev-3733	582	102	's	's	PART
inlawrev-3733	582	103	determination	determination	NOUN
inlawrev-3733	582	104	and	and	CCONJ
inlawrev-3733	582	105	remanded	remand	VERB
inlawrev-3733	582	106	the	the	DET
inlawrev-3733	582	107	case	case	NOUN
inlawrev-3733	582	108	with	with	ADP
inlawrev-3733	582	109	instmctions	instmction	NOUN
inlawrev-3733	582	110	that	that	PRON
inlawrev-3733	582	111	waterfumace	waterfumace	NOUN
inlawrev-3733	582	112	's	's	PART
inlawrev-3733	582	113	improvement	improvement	NOUN
inlawrev-3733	582	114	be	be	AUX
inlawrev-3733	582	115	assessed	assess	VERB
inlawrev-3733	582	116	under	under	ADP
inlawrev-3733	582	117	the	the	DET
inlawrev-3733	582	118	gck	gck	NOUN
inlawrev-3733	582	119	schedule.^	schedule.^	NOUN
inlawrev-3733	582	120	'	'	PUNCT
inlawrev-3733	582	121	"	"	PUNCT
inlawrev-3733	582	122	5	5	NUM
inlawrev-3733	582	123	.	.	X
inlawrev-3733	583	1	clarkson	clarkson	PROPN
inlawrev-3733	583	2	v.	v.	PROPN
inlawrev-3733	583	3	department	department	PROPN
inlawrev-3733	583	4	oflocal	oflocal	ADJ
inlawrev-3733	583	5	government	government	NOUN
inlawrev-3733	583	6	finance.^^^—^the	finance.^^^—^the	NOUN
inlawrev-3733	583	7	clarksons	clarkson	NOUN
inlawrev-3733	583	8	owned	own	VERB
inlawrev-3733	583	9	and	and	CCONJ
inlawrev-3733	583	10	operated	operate	VERB
inlawrev-3733	583	11	a	a	DET
inlawrev-3733	583	12	manufacturing	manufacturing	NOUN
inlawrev-3733	583	13	facility	facility	NOUN
inlawrev-3733	583	14	in	in	ADP
inlawrev-3733	583	15	franklin	franklin	PROPN
inlawrev-3733	583	16	,	,	PUNCT
inlawrev-3733	583	17	indiana	indiana	PROPN
inlawrev-3733	583	18	,	,	PUNCT
inlawrev-3733	583	19	and	and	CCONJ
inlawrev-3733	583	20	initiated	initiate	VERB
inlawrev-3733	583	21	this	this	DET
inlawrev-3733	583	22	appeal	appeal	NOUN
inlawrev-3733	583	23	on	on	ADP
inlawrev-3733	583	24	july	july	PROPN
inlawrev-3733	583	25	6	6	NUM
inlawrev-3733	583	26	,	,	PUNCT
inlawrev-3733	583	27	1999	1999	NUM
inlawrev-3733	583	28	to	to	PART
inlawrev-3733	583	29	challenge	challenge	VERB
inlawrev-3733	583	30	the	the	DET
inlawrev-3733	583	31	state	state	NOUN
inlawrev-3733	583	32	board	board	NOUN
inlawrev-3733	583	33	's	's	PART
inlawrev-3733	583	34	1995	1995	NUM
inlawrev-3733	583	35	assessment	assessment	NOUN
inlawrev-3733	583	36	ofthe	ofthe	NOUN
inlawrev-3733	583	37	facility.^^^	facility.^^^	PROPN
inlawrev-3733	583	38	specifically	specifically	ADV
inlawrev-3733	583	39	,	,	PUNCT
inlawrev-3733	583	40	the	the	DET
inlawrev-3733	583	41	clarksons	clarkson	NOUN
inlawrev-3733	583	42	claimed	claim	VERB
inlawrev-3733	583	43	the	the	DET
inlawrev-3733	583	44	state	state	NOUN
inlawrev-3733	583	45	board	board	NOUN
inlawrev-3733	583	46	erred	err	VERB
inlawrev-3733	583	47	in	in	ADP
inlawrev-3733	583	48	assessing	assess	VERB
inlawrev-3733	583	49	their	their	PRON
inlawrev-3733	583	50	property	property	NOUN
inlawrev-3733	583	51	as	as	ADP
inlawrev-3733	583	52	"	"	PUNCT
inlawrev-3733	583	53	commercial	commercial	ADJ
inlawrev-3733	583	54	"	"	PUNCT
inlawrev-3733	583	55	rather	rather	ADV
inlawrev-3733	583	56	than	than	ADP
inlawrev-3733	583	57	"	"	PUNCT
inlawrev-3733	583	58	industrial	industrial	ADJ
inlawrev-3733	583	59	"	"	PUNCT
inlawrev-3733	583	60	under	under	ADP
inlawrev-3733	583	61	the	the	DET
inlawrev-3733	583	62	johnson	johnson	PROPN
inlawrev-3733	583	63	county	county	PROPN
inlawrev-3733	583	64	land	land	NOUN
inlawrev-3733	583	65	order.^^^	order.^^^	PROPN
inlawrev-3733	583	66	because	because	SCONJ
inlawrev-3733	583	67	the	the	DET
inlawrev-3733	583	68	land	land	NOUN
inlawrev-3733	583	69	order	order	NOUN
inlawrev-3733	583	70	did	do	AUX
inlawrev-3733	583	71	not	not	PART
inlawrev-3733	583	72	define	define	VERB
inlawrev-3733	583	73	"	"	PUNCT
inlawrev-3733	583	74	commercial	commercial	ADJ
inlawrev-3733	583	75	"	"	PUNCT
inlawrev-3733	583	76	or	or	CCONJ
inlawrev-3733	583	77	"	"	PUNCT
inlawrev-3733	583	78	industrial	industrial	ADJ
inlawrev-3733	583	79	"	"	PUNCT
inlawrev-3733	583	80	,	,	PUNCT
inlawrev-3733	583	81	the	the	DET
inlawrev-3733	583	82	clarksons	clarkson	NOUN
inlawrev-3733	583	83	asked	ask	VERB
inlawrev-3733	583	84	the	the	DET
inlawrev-3733	583	85	tax	tax	NOUN
inlawrev-3733	583	86	court	court	NOUN
inlawrev-3733	583	87	to	to	PART
inlawrev-3733	583	88	follow	follow	VERB
inlawrev-3733	583	89	the	the	DET
inlawrev-3733	583	90	definitions	definition	NOUN
inlawrev-3733	583	91	from	from	ADP
inlawrev-3733	583	92	the	the	DET
inlawrev-3733	583	93	indiana	indiana	PROPN
inlawrev-3733	583	94	assessment	assessment	NOUN
inlawrev-3733	583	95	manual	manual	NOUN
inlawrev-3733	583	96	and	and	CCONJ
inlawrev-3733	583	97	the	the	DET
inlawrev-3733	583	98	indiana	indiana	PROPN
inlawrev-3733	583	99	administrative	administrative	PROPN
inlawrev-3733	583	100	code.^^^	code.^^^	PROPN
inlawrev-3733	583	101	the	the	DET
inlawrev-3733	583	102	assessment	assessment	NOUN
inlawrev-3733	583	103	manual	manual	NOUN
inlawrev-3733	583	104	defined	define	VERB
inlawrev-3733	583	105	the	the	DET
inlawrev-3733	583	106	term	term	NOUN
inlawrev-3733	583	107	"	"	PUNCT
inlawrev-3733	583	108	land	land	NOUN
inlawrev-3733	583	109	classification	classification	NOUN
inlawrev-3733	583	110	"	"	PUNCT
inlawrev-3733	583	111	as	as	ADP
inlawrev-3733	583	112	"	"	PUNCT
inlawrev-3733	583	113	the	the	DET
inlawrev-3733	583	114	classification	classification	NOUN
inlawrev-3733	583	115	196	196	NUM
inlawrev-3733	583	116	.	.	PUNCT
inlawrev-3733	584	1	806	806	NUM
inlawrev-3733	584	2	n.e.2d	n.e.2d	NUM
inlawrev-3733	584	3	891	891	NUM
inlawrev-3733	584	4	(	(	PUNCT
inlawrev-3733	584	5	ind	ind	NOUN
inlawrev-3733	584	6	.	.	PUNCT
inlawrev-3733	585	1	tax	tax	PROPN
inlawrev-3733	585	2	ct	ct	PROPN
inlawrev-3733	585	3	.	.	PROPN
inlawrev-3733	585	4	2001	2001	NUM
inlawrev-3733	585	5	)	)	PUNCT
inlawrev-3733	586	1	(	(	PUNCT
inlawrev-3733	586	2	order	order	NOUN
inlawrev-3733	586	3	published	publish	VERB
inlawrev-3733	586	4	july	july	PROPN
inlawrev-3733	586	5	14	14	NUM
inlawrev-3733	586	6	,	,	PUNCT
inlawrev-3733	586	7	2004	2004	NUM
inlawrev-3733	586	8	)	)	PUNCT
inlawrev-3733	586	9	.	.	PUNCT
inlawrev-3733	587	1	197	197	NUM
inlawrev-3733	587	2	.	.	PUNCT
inlawrev-3733	587	3	mat	mat	NOUN
inlawrev-3733	587	4	892	892	NUM
inlawrev-3733	587	5	.	.	PUNCT
inlawrev-3733	588	1	198	198	NUM
inlawrev-3733	588	2	.	.	PUNCT
inlawrev-3733	589	1	i	i	PRON
inlawrev-3733	589	2	d.	d.	PROPN
inlawrev-3733	589	3	199	199	NUM
inlawrev-3733	589	4	.	.	PUNCT
inlawrev-3733	589	5	mat	mat	NOUN
inlawrev-3733	589	6	893	893	NUM
inlawrev-3733	589	7	.	.	PUNCT
inlawrev-3733	590	1	200	200	NUM
inlawrev-3733	590	2	.	.	PUNCT
inlawrev-3733	591	1	i	i	PRON
inlawrev-3733	591	2	d.	d.	PROPN
inlawrev-3733	591	3	201	201	NUM
inlawrev-3733	591	4	.	.	PUNCT
inlawrev-3733	592	1	i	i	PRON
inlawrev-3733	592	2	d	d	PROPN
inlawrev-3733	593	1	202	202	NUM
inlawrev-3733	593	2	.	.	PUNCT
inlawrev-3733	594	1	i	i	PRON
inlawrev-3733	594	2	d	d	PROPN
inlawrev-3733	594	3	203	203	NUM
inlawrev-3733	594	4	.	.	PUNCT
inlawrev-3733	595	1	i	i	PRON
inlawrev-3733	595	2	d	d	PROPN
inlawrev-3733	595	3	at	at	ADP
inlawrev-3733	595	4	893	893	NUM
inlawrev-3733	595	5	-	-	SYM
inlawrev-3733	595	6	94	94	NUM
inlawrev-3733	595	7	.	.	PUNCT
inlawrev-3733	596	1	204	204	NUM
inlawrev-3733	596	2	.	.	PUNCT
inlawrev-3733	597	1	i	i	PRON
inlawrev-3733	597	2	d	d	PROPN
inlawrev-3733	597	3	at	at	ADP
inlawrev-3733	597	4	894	894	NUM
inlawrev-3733	597	5	.	.	PUNCT
inlawrev-3733	597	6	205	205	NUM
inlawrev-3733	597	7	.	.	PUNCT
inlawrev-3733	598	1	812	812	NUM
inlawrev-3733	598	2	n.e.2d	n.e.2d	NOUN
inlawrev-3733	598	3	255	255	NUM
inlawrev-3733	598	4	(	(	PUNCT
inlawrev-3733	598	5	ind	ind	NOUN
inlawrev-3733	598	6	.	.	PUNCT
inlawrev-3733	599	1	tax	tax	PROPN
inlawrev-3733	599	2	ct	ct	PROPN
inlawrev-3733	599	3	.	.	PROPN
inlawrev-3733	599	4	2004	2004	NUM
inlawrev-3733	599	5	)	)	PUNCT
inlawrev-3733	599	6	.	.	PUNCT
inlawrev-3733	600	1	206	206	NUM
inlawrev-3733	600	2	.	.	PUNCT
inlawrev-3733	600	3	mat	mat	PROPN
inlawrev-3733	600	4	256	256	NUM
inlawrev-3733	600	5	.	.	NOUN
inlawrev-3733	600	6	207	207	NUM
inlawrev-3733	600	7	.	.	PUNCT
inlawrev-3733	601	1	i	i	PRON
inlawrev-3733	601	2	d.	d.	PROPN
inlawrev-3733	601	3	at	at	ADP
inlawrev-3733	601	4	257	257	NUM
inlawrev-3733	601	5	(	(	PUNCT
inlawrev-3733	601	6	the	the	DET
inlawrev-3733	601	7	base	base	NOUN
inlawrev-3733	601	8	rate	rate	NOUN
inlawrev-3733	601	9	for	for	ADP
inlawrev-3733	601	10	"	"	PUNCT
inlawrev-3733	601	11	commercial	commercial	ADJ
inlawrev-3733	601	12	"	"	PUNCT
inlawrev-3733	601	13	land	land	NOUN
inlawrev-3733	601	14	could	could	AUX
inlawrev-3733	601	15	be	be	AUX
inlawrev-3733	601	16	between	between	ADP
inlawrev-3733	601	17	$	$	SYM
inlawrev-3733	601	18	6500	6500	NUM
inlawrev-3733	601	19	and	and	CCONJ
inlawrev-3733	601	20	$	$	SYM
inlawrev-3733	601	21	84,900	84,900	NUM
inlawrev-3733	601	22	per	per	ADP
inlawrev-3733	601	23	acre	acre	NOUN
inlawrev-3733	601	24	,	,	PUNCT
inlawrev-3733	601	25	while	while	SCONJ
inlawrev-3733	601	26	the	the	DET
inlawrev-3733	601	27	rate	rate	NOUN
inlawrev-3733	601	28	for	for	ADP
inlawrev-3733	601	29	"	"	PUNCT
inlawrev-3733	601	30	industrial	industrial	ADJ
inlawrev-3733	601	31	"	"	PUNCT
inlawrev-3733	601	32	land	land	NOUN
inlawrev-3733	601	33	is	be	AUX
inlawrev-3733	601	34	capped	cap	VERB
inlawrev-3733	601	35	at	at	ADP
inlawrev-3733	601	36	$	$	SYM
inlawrev-3733	601	37	19,500	19,500	NUM
inlawrev-3733	601	38	per	per	ADP
inlawrev-3733	601	39	acre	acre	NOUN
inlawrev-3733	601	40	.	.	PUNCT
inlawrev-3733	601	41	)	)	PUNCT
inlawrev-3733	601	42	.	.	PUNCT
inlawrev-3733	602	1	208	208	NUM
inlawrev-3733	602	2	.	.	PUNCT
inlawrev-3733	603	1	i	i	PRON
inlawrev-3733	603	2	d.	d.	PROPN
inlawrev-3733	603	3	(	(	PUNCT
inlawrev-3733	603	4	citing	cite	VERB
inlawrev-3733	603	5	the	the	DET
inlawrev-3733	603	6	indiana	indiana	PROPN
inlawrev-3733	603	7	assessment	assessment	NOUN
inlawrev-3733	603	8	manual	manual	NOUN
inlawrev-3733	603	9	and	and	CCONJ
inlawrev-3733	603	10	ind	ind	NOUN
inlawrev-3733	603	11	.	.	PUNCT
inlawrev-3733	604	1	admin	admin	PROPN
inlawrev-3733	604	2	.	.	PUNCT
inlawrev-3733	605	1	code	code	PROPN
inlawrev-3733	605	2	tit	tit	PROPN
inlawrev-3733	605	3	.	.	PUNCT
inlawrev-3733	606	1	50	50	NUM
inlawrev-3733	606	2	,	,	PUNCT
inlawrev-3733	606	3	r.	r.	NOUN
inlawrev-3733	606	4	2.2	2.2	NUM
inlawrev-3733	606	5	-	-	SYM
inlawrev-3733	606	6	4	4	NUM
inlawrev-3733	606	7	-	-	NUM
inlawrev-3733	606	8	1(13	1(13	NUM
inlawrev-3733	606	9	)	)	PUNCT
inlawrev-3733	606	10	(	(	PUNCT
inlawrev-3733	606	11	1996	1996	NUM
inlawrev-3733	606	12	)	)	PUNCT
inlawrev-3733	606	13	)	)	PUNCT
inlawrev-3733	606	14	.	.	PUNCT
inlawrev-3733	607	1	2005	2005	NUM
inlawrev-3733	607	2	]	]	PUNCT
inlawrev-3733	607	3	tax	tax	NOUN
inlawrev-3733	607	4	law	law	NOUN
inlawrev-3733	607	5	1363	1363	NUM
inlawrev-3733	607	6	ofland	ofland	NOUN
inlawrev-3733	607	7	based	base	VERB
inlawrev-3733	607	8	upon	upon	SCONJ
inlawrev-3733	607	9	its	its	PRON
inlawrev-3733	607	10	capabilities	capability	NOUN
inlawrev-3733	607	11	for	for	ADP
inlawrev-3733	607	12	use	use	NOUN
inlawrev-3733	607	13	.	.	PUNCT
inlawrev-3733	607	14	"^^^	"^^^	PUNCT
inlawrev-3733	608	1	the	the	DET
inlawrev-3733	608	2	clarksons	clarkson	NOUN
inlawrev-3733	608	3	presented	present	VERB
inlawrev-3733	608	4	evidence	evidence	NOUN
inlawrev-3733	608	5	oftheir	oftheir	DET
inlawrev-3733	608	6	actual	actual	ADJ
inlawrev-3733	608	7	primary	primary	ADJ
inlawrev-3733	608	8	use	use	NOUN
inlawrev-3733	608	9	ofthe	ofthe	ADJ
inlawrev-3733	608	10	land	land	NOUN
inlawrev-3733	608	11	for	for	ADP
inlawrev-3733	608	12	manufacturing.^^^	manufacturing.^^^	PROPN
inlawrev-3733	608	13	the	the	DET
inlawrev-3733	608	14	tax	tax	NOUN
inlawrev-3733	608	15	court	court	NOUN
inlawrev-3733	608	16	stated	state	VERB
inlawrev-3733	608	17	that	that	SCONJ
inlawrev-3733	608	18	the	the	DET
inlawrev-3733	608	19	state	state	NOUN
inlawrev-3733	608	20	board	board	NOUN
inlawrev-3733	608	21	had	have	AUX
inlawrev-3733	608	22	not	not	PART
inlawrev-3733	608	23	substantially	substantially	ADV
inlawrev-3733	608	24	supported	support	VERB
inlawrev-3733	608	25	its	its	PRON
inlawrev-3733	608	26	final	final	ADJ
inlawrev-3733	608	27	determination	determination	NOUN
inlawrev-3733	608	28	,	,	PUNCT
inlawrev-3733	608	29	and	and	CCONJ
inlawrev-3733	608	30	seemed	seem	VERB
inlawrev-3733	608	31	to	to	PART
inlawrev-3733	608	32	value	value	VERB
inlawrev-3733	608	33	the	the	DET
inlawrev-3733	608	34	land	land	NOUN
inlawrev-3733	608	35	as	as	ADP
inlawrev-3733	608	36	"	"	PUNCT
inlawrev-3733	608	37	commercial	commercial	ADJ
inlawrev-3733	608	38	"	"	PUNCT
inlawrev-3733	608	39	merely	merely	ADV
inlawrev-3733	608	40	because	because	SCONJ
inlawrev-3733	608	41	it	it	PRON
inlawrev-3733	608	42	was	be	AUX
inlawrev-3733	608	43	near	near	ADP
inlawrev-3733	608	44	other	other	ADJ
inlawrev-3733	608	45	commercial	commercial	ADJ
inlawrev-3733	608	46	properties.^^	properties.^^	X
inlawrev-3733	608	47	^	^	PUNCT
inlawrev-3733	608	48	therefore	therefore	ADV
inlawrev-3733	608	49	,	,	PUNCT
inlawrev-3733	608	50	the	the	DET
inlawrev-3733	608	51	tax	tax	NOUN
inlawrev-3733	608	52	court	court	NOUN
inlawrev-3733	608	53	reversed	reverse	VERB
inlawrev-3733	608	54	the	the	DET
inlawrev-3733	608	55	state	state	NOUN
inlawrev-3733	608	56	board	board	NOUN
inlawrev-3733	608	57	,	,	PUNCT
inlawrev-3733	608	58	and	and	CCONJ
inlawrev-3733	608	59	held	hold	VERB
inlawrev-3733	608	60	that	that	SCONJ
inlawrev-3733	608	61	the	the	DET
inlawrev-3733	608	62	land	land	NOUN
inlawrev-3733	608	63	should	should	AUX
inlawrev-3733	608	64	be	be	AUX
inlawrev-3733	608	65	assessed	assess	VERB
inlawrev-3733	608	66	as	as	ADP
inlawrev-3733	608	67	"	"	PUNCT
inlawrev-3733	608	68	industrial	industrial	ADJ
inlawrev-3733	608	69	.	.	PUNCT
inlawrev-3733	609	1	"	"	PUNCT
inlawrev-3733	609	2	^^^	^^^	SYM
inlawrev-3733	609	3	6	6	NUM
inlawrev-3733	609	4	.	.	PUNCT
inlawrev-3733	609	5	keag	keag	PROPN
inlawrev-3733	609	6	family	family	PROPN
inlawrev-3733	609	7	ltd	ltd	PROPN
inlawrev-3733	609	8	.	.	PROPN
inlawrev-3733	609	9	partnership	partnership	PROPN
inlawrev-3733	609	10	v.	v.	PROPN
inlawrev-3733	609	11	indiana	indiana	PROPN
inlawrev-3733	609	12	board	board	PROPN
inlawrev-3733	609	13	oftax	oftax	PROPN
inlawrev-3733	609	14	review.^	review.^	PROPN
inlawrev-3733	609	15	^^—keag	^^—keag	NUM
inlawrev-3733	609	16	challenged	challenge	VERB
inlawrev-3733	609	17	the	the	DET
inlawrev-3733	609	18	indiana	indiana	PROPN
inlawrev-3733	609	19	board	board	PROPN
inlawrev-3733	609	20	's	's	PART
inlawrev-3733	609	21	assessment	assessment	NOUN
inlawrev-3733	609	22	ofkeag	ofkeag	NOUN
inlawrev-3733	609	23	'	'	PUNCT
inlawrev-3733	609	24	s	s	NOUN
inlawrev-3733	609	25	land	land	NOUN
inlawrev-3733	609	26	for	for	ADP
inlawrev-3733	609	27	the	the	DET
inlawrev-3733	609	28	2000	2000	NUM
inlawrev-3733	609	29	and	and	CCONJ
inlawrev-3733	609	30	2001	2001	NUM
inlawrev-3733	609	31	tax	tax	NOUN
inlawrev-3733	609	32	years.^^"^	years.^^"^	NOUN
inlawrev-3733	609	33	in	in	ADP
inlawrev-3733	609	34	order	order	NOUN
inlawrev-3733	609	35	for	for	SCONJ
inlawrev-3733	609	36	the	the	DET
inlawrev-3733	609	37	tax	tax	NOUN
inlawrev-3733	609	38	court	court	NOUN
inlawrev-3733	609	39	to	to	PART
inlawrev-3733	609	40	have	have	VERB
inlawrev-3733	609	41	jurisdiction	jurisdiction	NOUN
inlawrev-3733	609	42	,	,	PUNCT
inlawrev-3733	609	43	keag	keag	PROPN
inlawrev-3733	609	44	first	first	ADV
inlawrev-3733	609	45	had	have	VERB
inlawrev-3733	609	46	to	to	PART
inlawrev-3733	609	47	get	get	VERB
inlawrev-3733	609	48	an	an	DET
inlawrev-3733	609	49	extension	extension	NOUN
inlawrev-3733	609	50	to	to	PART
inlawrev-3733	609	51	file	file	VERB
inlawrev-3733	609	52	the	the	DET
inlawrev-3733	609	53	certified	certify	VERB
inlawrev-3733	609	54	administrative	administrative	ADJ
inlawrev-3733	609	55	record	record	NOUN
inlawrev-3733	609	56	(	(	PUNCT
inlawrev-3733	609	57	"	"	PUNCT
inlawrev-3733	609	58	record").^	record").^	NOUN
inlawrev-3733	609	59	^^	^^	PUNCT
inlawrev-3733	609	60	the	the	DET
inlawrev-3733	609	61	state	state	NOUN
inlawrev-3733	609	62	board	board	NOUN
inlawrev-3733	609	63	mailed	mail	VERB
inlawrev-3733	609	64	the	the	DET
inlawrev-3733	609	65	record	record	NOUN
inlawrev-3733	609	66	to	to	PART
inlawrev-3733	609	67	keag	keag	VERB
inlawrev-3733	609	68	on	on	ADP
inlawrev-3733	609	69	march	march	PROPN
inlawrev-3733	609	70	1	1	NUM
inlawrev-3733	609	71	9	9	NUM
inlawrev-3733	609	72	,	,	PUNCT
inlawrev-3733	609	73	2004	2004	NUM
inlawrev-3733	609	74	and	and	CCONJ
inlawrev-3733	609	75	there	there	PRON
inlawrev-3733	609	76	exists	exist	VERB
inlawrev-3733	609	77	a	a	DET
inlawrev-3733	609	78	rebuttable	rebuttable	ADJ
inlawrev-3733	609	79	presumption	presumption	NOUN
inlawrev-3733	609	80	that	that	SCONJ
inlawrev-3733	609	81	once	once	SCONJ
inlawrev-3733	609	82	the	the	DET
inlawrev-3733	609	83	record	record	NOUN
inlawrev-3733	609	84	is	be	AUX
inlawrev-3733	609	85	mailed	mail	VERB
inlawrev-3733	609	86	by	by	ADP
inlawrev-3733	609	87	the	the	DET
inlawrev-3733	609	88	state	state	PROPN
inlawrev-3733	609	89	board	board	NOUN
inlawrev-3733	609	90	,	,	PUNCT
inlawrev-3733	609	91	it	it	PRON
inlawrev-3733	609	92	is	be	AUX
inlawrev-3733	609	93	received	receive	VERB
inlawrev-3733	609	94	by	by	ADP
inlawrev-3733	609	95	keag.^^^	keag.^^^	PROPN
inlawrev-3733	609	96	keag	keag	PROPN
inlawrev-3733	609	97	attempted	attempt	VERB
inlawrev-3733	609	98	to	to	PART
inlawrev-3733	609	99	rebut	rebut	VERB
inlawrev-3733	609	100	the	the	DET
inlawrev-3733	609	101	presumption	presumption	NOUN
inlawrev-3733	609	102	with	with	ADP
inlawrev-3733	609	103	evidence	evidence	NOUN
inlawrev-3733	609	104	showing	show	VERB
inlawrev-3733	609	105	that	that	SCONJ
inlawrev-3733	609	106	keag	keag	PROPN
inlawrev-3733	609	107	's	's	PART
inlawrev-3733	609	108	office	office	NOUN
inlawrev-3733	609	109	was	be	AUX
inlawrev-3733	609	110	closed	close	VERB
inlawrev-3733	609	111	from	from	ADP
inlawrev-3733	609	112	march	march	PROPN
inlawrev-3733	609	113	19	19	NUM
inlawrev-3733	609	114	,	,	PUNCT
inlawrev-3733	609	115	2004	2004	NUM
inlawrev-3733	609	116	to	to	ADP
inlawrev-3733	609	117	april	april	PROPN
inlawrev-3733	609	118	13	13	NUM
inlawrev-3733	609	119	,	,	PUNCT
inlawrev-3733	609	120	2004	2004	NUM
inlawrev-3733	609	121	for	for	ADP
inlawrev-3733	609	122	"	"	PUNCT
inlawrev-3733	609	123	vacation	vacation	NOUN
inlawrev-3733	609	124	shutdown	shutdown	NOUN
inlawrev-3733	609	125	.	.	PUNCT
inlawrev-3733	610	1	"^*^	"^*^	PROPN
inlawrev-3733	610	2	keag	keag	PROPN
inlawrev-3733	610	3	provided	provide	VERB
inlawrev-3733	610	4	as	as	ADP
inlawrev-3733	610	5	evidence	evidence	NOUN
inlawrev-3733	610	6	a	a	DET
inlawrev-3733	610	7	return	return	NOUN
inlawrev-3733	610	8	itinerary	itinerary	NOUN
inlawrev-3733	610	9	proving	prove	VERB
inlawrev-3733	610	10	a	a	DET
inlawrev-3733	610	11	return	return	NOUN
inlawrev-3733	610	12	date	date	NOUN
inlawrev-3733	610	13	ofapril	ofapril	NOUN
inlawrev-3733	610	14	11	11	NUM
inlawrev-3733	610	15	,	,	PUNCT
inlawrev-3733	610	16	2004.^^^	2004.^^^	NUM
inlawrev-3733	610	17	the	the	DET
inlawrev-3733	610	18	tax	tax	NOUN
inlawrev-3733	610	19	court	court	NOUN
inlawrev-3733	610	20	dismissed	dismiss	VERB
inlawrev-3733	610	21	the	the	DET
inlawrev-3733	610	22	motion	motion	NOUN
inlawrev-3733	610	23	for	for	ADP
inlawrev-3733	610	24	extension	extension	NOUN
inlawrev-3733	610	25	holding	hold	VERB
inlawrev-3733	610	26	that	that	DET
inlawrev-3733	610	27	keag	keag	NOUN
inlawrev-3733	610	28	had	have	AUX
inlawrev-3733	610	29	failed	fail	VERB
inlawrev-3733	610	30	to	to	PART
inlawrev-3733	610	31	rebut	rebut	VERB
inlawrev-3733	610	32	the	the	DET
inlawrev-3733	610	33	presumption.^^^	presumption.^^^	NOUN
inlawrev-3733	610	34	the	the	DET
inlawrev-3733	610	35	tax	tax	NOUN
inlawrev-3733	610	36	court	court	NOUN
inlawrev-3733	610	37	cited	cite	VERB
inlawrev-3733	610	38	as	as	ADP
inlawrev-3733	610	39	its	its	PRON
inlawrev-3733	610	40	rationale	rationale	NOUN
inlawrev-3733	610	41	the	the	DET
inlawrev-3733	610	42	lack	lack	NOUN
inlawrev-3733	610	43	of	of	ADP
inlawrev-3733	610	44	departure	departure	NOUN
inlawrev-3733	610	45	evidence	evidence	NOUN
inlawrev-3733	610	46	,	,	PUNCT
inlawrev-3733	610	47	and	and	CCONJ
inlawrev-3733	610	48	the	the	DET
inlawrev-3733	610	49	fact	fact	NOUN
inlawrev-3733	610	50	that	that	SCONJ
inlawrev-3733	610	51	keag	keag	NOUN
inlawrev-3733	610	52	was	be	AUX
inlawrev-3733	610	53	still	still	ADV
inlawrev-3733	610	54	able	able	ADJ
inlawrev-3733	610	55	to	to	PART
inlawrev-3733	610	56	file	file	VERB
inlawrev-3733	610	57	the	the	DET
inlawrev-3733	610	58	record	record	NOUN
inlawrev-3733	610	59	by	by	ADP
inlawrev-3733	610	60	the	the	DET
inlawrev-3733	610	61	tax	tax	NOUN
inlawrev-3733	610	62	court	court	NOUN
inlawrev-3733	610	63	's	's	PART
inlawrev-3733	610	64	april	april	PROPN
inlawrev-3733	610	65	21	21	NUM
inlawrev-3733	610	66	,	,	PUNCT
inlawrev-3733	610	67	2004	2004	NUM
inlawrev-3733	610	68	deadline.^^^	deadline.^^^	PROPN
inlawrev-3733	610	69	7	7	NUM
inlawrev-3733	610	70	.	.	PUNCT
inlawrev-3733	610	71	k.p	k.p	PROPN
inlawrev-3733	610	72	.	.	PROPN
inlawrev-3733	610	73	oil	oil	PROPN
inlawrev-3733	610	74	,	,	PUNCT
inlawrev-3733	610	75	inc	inc	PROPN
inlawrev-3733	610	76	.	.	PROPN
inlawrev-3733	611	1	v.	v.	PROPN
inlawrev-3733	611	2	madison	madison	PROPN
inlawrev-3733	611	3	township	township	PROPN
inlawrev-3733	611	4	assessor.^^^—k.p	assessor.^^^—k.p	PROPN
inlawrev-3733	611	5	.	.	PUNCT
inlawrev-3733	611	6	,	,	PUNCT
inlawrev-3733	611	7	during	during	ADP
inlawrev-3733	611	8	the	the	DET
inlawrev-3733	611	9	1997	1997	NUM
inlawrev-3733	611	10	and	and	CCONJ
inlawrev-3733	611	11	1998	1998	NUM
inlawrev-3733	611	12	assessment	assessment	NOUN
inlawrev-3733	611	13	years	year	NOUN
inlawrev-3733	611	14	,	,	PUNCT
inlawrev-3733	611	15	owned	own	VERB
inlawrev-3733	611	16	a	a	DET
inlawrev-3733	611	17	platted	platted	ADJ
inlawrev-3733	611	18	parcel	parcel	NOUN
inlawrev-3733	611	19	of	of	ADP
inlawrev-3733	611	20	land	land	NOUN
inlawrev-3733	611	21	in	in	ADP
inlawrev-3733	611	22	jefferson	jefferson	PROPN
inlawrev-3733	611	23	county	county	PROPN
inlawrev-3733	611	24	,	,	PUNCT
inlawrev-3733	611	25	indiana.^^^	indiana.^^^	PROPN
inlawrev-3733	611	26	a	a	DET
inlawrev-3733	611	27	jefferson	jefferson	PROPN
inlawrev-3733	611	28	county	county	PROPN
inlawrev-3733	611	29	land	land	NOUN
inlawrev-3733	611	30	order	order	NOUN
inlawrev-3733	611	31	provided	provide	VERB
inlawrev-3733	611	32	that	that	SCONJ
inlawrev-3733	611	33	parcels	parcel	NOUN
inlawrev-3733	611	34	that	that	PRON
inlawrev-3733	611	35	were	be	AUX
inlawrev-3733	611	36	not	not	PART
inlawrev-3733	611	37	platted	plat	VERB
inlawrev-3733	611	38	should	should	AUX
inlawrev-3733	611	39	have	have	AUX
inlawrev-3733	611	40	been	be	AUX
inlawrev-3733	611	41	priced	price	VERB
inlawrev-3733	611	42	no	no	ADV
inlawrev-3733	611	43	higher	high	ADJ
inlawrev-3733	611	44	than	than	ADP
inlawrev-3733	611	45	$	$	SYM
inlawrev-3733	611	46	24,750	24,750	NUM
inlawrev-3733	611	47	per	per	ADP
inlawrev-3733	611	48	acre	acre	NOUN
inlawrev-3733	611	49	,	,	PUNCT
inlawrev-3733	611	50	while	while	SCONJ
inlawrev-3733	611	51	commercial	commercial	ADJ
inlawrev-3733	611	52	platted	plat	VERB
inlawrev-3733	611	53	lots	lot	NOUN
inlawrev-3733	611	54	should	should	AUX
inlawrev-3733	611	55	have	have	AUX
inlawrev-3733	611	56	been	be	AUX
inlawrev-3733	611	57	priced	price	VERB
inlawrev-3733	611	58	no	no	ADV
inlawrev-3733	611	59	higher	high	ADJ
inlawrev-3733	611	60	than	than	ADP
inlawrev-3733	611	61	$	$	SYM
inlawrev-3733	611	62	900	900	NUM
inlawrev-3733	611	63	per	per	ADP
inlawrev-3733	611	64	front	front	ADJ
inlawrev-3733	611	65	foot.^^^	foot.^^^	PROPN
inlawrev-3733	611	66	the	the	DET
inlawrev-3733	611	67	assessor	assessor	NOUN
inlawrev-3733	611	68	,	,	PUNCT
inlawrev-3733	611	69	in	in	ADP
inlawrev-3733	611	70	1995	1995	NUM
inlawrev-3733	611	71	,	,	PUNCT
inlawrev-3733	611	72	assessed	assess	VERB
inlawrev-3733	611	73	the	the	DET
inlawrev-3733	611	74	land	land	NOUN
inlawrev-3733	611	75	at	at	ADP
inlawrev-3733	611	76	the	the	DET
inlawrev-3733	611	77	$	$	SYM
inlawrev-3733	611	78	900	900	NUM
inlawrev-3733	611	79	per	per	ADP
inlawrev-3733	611	80	front	front	ADJ
inlawrev-3733	611	81	foot	foot	NOUN
inlawrev-3733	611	82	rate	rate	NOUN
inlawrev-3733	611	83	resulting	result	VERB
inlawrev-3733	611	84	in	in	ADP
inlawrev-3733	611	85	a	a	DET
inlawrev-3733	611	86	total	total	ADJ
inlawrev-3733	611	87	assessment	assessment	NOUN
inlawrev-3733	611	88	of	of	ADP
inlawrev-3733	611	89	$	$	SYM
inlawrev-3733	611	90	32,230.^^"^	32,230.^^"^	PROPN
inlawrev-3733	611	91	k.p	k.p	PROPN
inlawrev-3733	611	92	.	.	PROPN
inlawrev-3733	611	93	appealed	appeal	VERB
inlawrev-3733	611	94	claiming	claim	VERB
inlawrev-3733	611	95	that	that	SCONJ
inlawrev-3733	611	96	the	the	DET
inlawrev-3733	611	97	209	209	NUM
inlawrev-3733	611	98	.	.	PUNCT
inlawrev-3733	612	1	i	i	PRON
inlawrev-3733	612	2	d.	d.	PROPN
inlawrev-3733	612	3	(	(	PUNCT
inlawrev-3733	612	4	citing	cite	VERB
inlawrev-3733	612	5	the	the	DET
inlawrev-3733	612	6	indiana	indiana	PROPN
inlawrev-3733	612	7	assessment	assessment	NOUN
inlawrev-3733	612	8	manual	manual	NOUN
inlawrev-3733	612	9	)	)	PUNCT
inlawrev-3733	612	10	.	.	PUNCT
inlawrev-3733	613	1	210	210	NUM
inlawrev-3733	613	2	.	.	PUNCT
inlawrev-3733	614	1	/j	/j	INTJ
inlawrev-3733	614	2	.	.	PUNCT
inlawrev-3733	615	1	at	at	ADP
inlawrev-3733	615	2	258	258	NUM
inlawrev-3733	615	3	.	.	PUNCT
inlawrev-3733	615	4	211	211	NUM
inlawrev-3733	615	5	.	.	PUNCT
inlawrev-3733	616	1	i	i	PRON
inlawrev-3733	616	2	d.	d.	PROPN
inlawrev-3733	616	3	1\1	1\1	PROPN
inlawrev-3733	616	4	.	.	PUNCT
inlawrev-3733	617	1	id?xl5%-59	id?xl5%-59	PROPN
inlawrev-3733	617	2	.	.	PUNCT
inlawrev-3733	618	1	in	in	ADP
inlawrev-3733	618	2	.	.	PUNCT
inlawrev-3733	618	3	815	815	NUM
inlawrev-3733	618	4	n.e.2d	n.e.2d	NOUN
inlawrev-3733	618	5	567	567	NUM
inlawrev-3733	618	6	(	(	PUNCT
inlawrev-3733	618	7	ind	ind	NOUN
inlawrev-3733	618	8	.	.	PUNCT
inlawrev-3733	619	1	tax	tax	PROPN
inlawrev-3733	619	2	ct	ct	PROPN
inlawrev-3733	619	3	.	.	PROPN
inlawrev-3733	619	4	2004	2004	NUM
inlawrev-3733	619	5	)	)	PUNCT
inlawrev-3733	619	6	.	.	PUNCT
inlawrev-3733	620	1	214	214	NUM
inlawrev-3733	620	2	.	.	PUNCT
inlawrev-3733	620	3	mat	mat	PROPN
inlawrev-3733	620	4	568	568	NUM
inlawrev-3733	620	5	.	.	PUNCT
inlawrev-3733	621	1	215	215	NUM
inlawrev-3733	621	2	.	.	PUNCT
inlawrev-3733	622	1	/j	/j	INTJ
inlawrev-3733	622	2	.	.	PUNCT
inlawrev-3733	623	1	at	at	ADP
inlawrev-3733	623	2	568	568	NUM
inlawrev-3733	623	3	,	,	PUNCT
inlawrev-3733	623	4	570	570	NUM
inlawrev-3733	623	5	.	.	PUNCT
inlawrev-3733	623	6	216	216	NUM
inlawrev-3733	623	7	.	.	PUNCT
inlawrev-3733	624	1	i	i	PRON
inlawrev-3733	624	2	d.	d.	PROPN
inlawrev-3733	624	3	at	at	ADP
inlawrev-3733	624	4	569	569	NUM
inlawrev-3733	624	5	(	(	PUNCT
inlawrev-3733	624	6	citing	cite	VERB
inlawrev-3733	624	7	carter	carter	PROPN
inlawrev-3733	624	8	v.	v.	ADP
inlawrev-3733	624	9	review	review	PROPN
inlawrev-3733	624	10	bd	bd	PROPN
inlawrev-3733	624	11	.	.	PROPN
inlawrev-3733	624	12	ofind	ofind	NOUN
inlawrev-3733	624	13	.	.	PUNCT
inlawrev-3733	625	1	dep't	dep't	NOUN
inlawrev-3733	625	2	ofemployment	ofemployment	PROPN
inlawrev-3733	625	3	&	&	CCONJ
inlawrev-3733	625	4	training	train	VERB
inlawrev-3733	625	5	servs	servs	PROPN
inlawrev-3733	625	6	.	.	PUNCT
inlawrev-3733	625	7	,	,	PUNCT
inlawrev-3733	625	8	526	526	NUM
inlawrev-3733	625	9	n.e.2d	n.e.2d	NOUN
inlawrev-3733	625	10	717	717	NUM
inlawrev-3733	625	11	,	,	PUNCT
inlawrev-3733	625	12	718	718	NUM
inlawrev-3733	625	13	-	-	SYM
inlawrev-3733	625	14	19	19	NUM
inlawrev-3733	625	15	(	(	PUNCT
inlawrev-3733	625	16	ind	ind	NOUN
inlawrev-3733	625	17	.	.	PUNCT
inlawrev-3733	626	1	ct	ct	PROPN
inlawrev-3733	626	2	.	.	PUNCT
inlawrev-3733	627	1	app	app	PROPN
inlawrev-3733	627	2	.	.	PROPN
inlawrev-3733	627	3	1988	1988	NUM
inlawrev-3733	627	4	)	)	PUNCT
inlawrev-3733	628	1	(	(	PUNCT
inlawrev-3733	628	2	stating	state	VERB
inlawrev-3733	628	3	that	that	SCONJ
inlawrev-3733	628	4	"	"	PUNCT
inlawrev-3733	628	5	when	when	SCONJ
inlawrev-3733	628	6	an	an	DET
inlawrev-3733	628	7	administrative	administrative	ADJ
inlawrev-3733	628	8	agency	agency	NOUN
inlawrev-3733	628	9	sends	send	VERB
inlawrev-3733	628	10	notice	notice	NOUN
inlawrev-3733	628	11	through	through	ADP
inlawrev-3733	628	12	the	the	DET
inlawrev-3733	628	13	regular	regular	ADJ
inlawrev-3733	628	14	course	course	NOUN
inlawrev-3733	628	15	of	of	ADP
inlawrev-3733	628	16	mail	mail	NOUN
inlawrev-3733	628	17	,	,	PUNCT
inlawrev-3733	628	18	a	a	DET
inlawrev-3733	628	19	rebuttable	rebuttable	ADJ
inlawrev-3733	628	20	presumption	presumption	NOUN
inlawrev-3733	628	21	arises	arise	VERB
inlawrev-3733	628	22	that	that	SCONJ
inlawrev-3733	628	23	such	such	ADJ
inlawrev-3733	628	24	notice	notice	NOUN
inlawrev-3733	628	25	is	be	AUX
inlawrev-3733	628	26	received	receive	VERB
inlawrev-3733	628	27	"	"	PUNCT
inlawrev-3733	628	28	)	)	PUNCT
inlawrev-3733	628	29	)	)	PUNCT
inlawrev-3733	628	30	.	.	PUNCT
inlawrev-3733	629	1	217	217	NUM
inlawrev-3733	629	2	.	.	PUNCT
inlawrev-3733	630	1	i	i	PRON
inlawrev-3733	630	2	d	d	PROPN
inlawrev-3733	630	3	218	218	NUM
inlawrev-3733	630	4	.	.	PUNCT
inlawrev-3733	631	1	mat	mat	PROPN
inlawrev-3733	631	2	570	570	NUM
inlawrev-3733	631	3	.	.	PUNCT
inlawrev-3733	631	4	219	219	NUM
inlawrev-3733	631	5	.	.	PUNCT
inlawrev-3733	632	1	i	i	PRON
inlawrev-3733	632	2	d	d	PROPN
inlawrev-3733	632	3	220	220	NUM
inlawrev-3733	632	4	.	.	PUNCT
inlawrev-3733	633	1	i	i	PRON
inlawrev-3733	633	2	d	d	PROPN
inlawrev-3733	633	3	221	221	NUM
inlawrev-3733	633	4	.	.	PUNCT
inlawrev-3733	634	1	818	818	NUM
inlawrev-3733	634	2	n.e.2d	n.e.2d	NOUN
inlawrev-3733	634	3	1006	1006	NUM
inlawrev-3733	634	4	(	(	PUNCT
inlawrev-3733	634	5	ind	ind	NOUN
inlawrev-3733	634	6	.	.	PUNCT
inlawrev-3733	635	1	tax	tax	PROPN
inlawrev-3733	635	2	ct	ct	PROPN
inlawrev-3733	635	3	.	.	PROPN
inlawrev-3733	635	4	2004	2004	NUM
inlawrev-3733	635	5	)	)	PUNCT
inlawrev-3733	635	6	.	.	PUNCT
inlawrev-3733	636	1	222	222	NUM
inlawrev-3733	636	2	.	.	PUNCT
inlawrev-3733	636	3	mat	mat	PROPN
inlawrev-3733	636	4	1007	1007	NUM
inlawrev-3733	636	5	.	.	PUNCT
inlawrev-3733	637	1	223	223	NUM
inlawrev-3733	637	2	.	.	PUNCT
inlawrev-3733	638	1	i	i	PRON
inlawrev-3733	638	2	d	d	PROPN
inlawrev-3733	638	3	224	224	NUM
inlawrev-3733	638	4	.	.	PUNCT
inlawrev-3733	639	1	i	i	PRON
inlawrev-3733	639	2	d	d	PROPN
inlawrev-3733	639	3	1364	1364	NUM
inlawrev-3733	639	4	indiana	indiana	PROPN
inlawrev-3733	639	5	law	law	PROPN
inlawrev-3733	639	6	review	review	NOUN
inlawrev-3733	640	1	[	[	X
inlawrev-3733	640	2	vol	vol	NOUN
inlawrev-3733	640	3	.	.	PUNCT
inlawrev-3733	641	1	38:1341	38:1341	NUM
inlawrev-3733	641	2	parcel	parcel	NOUN
inlawrev-3733	641	3	should	should	AUX
inlawrev-3733	641	4	have	have	AUX
inlawrev-3733	641	5	been	be	AUX
inlawrev-3733	641	6	assessed	assess	VERB
inlawrev-3733	641	7	at	at	ADP
inlawrev-3733	641	8	the	the	DET
inlawrev-3733	641	9	$	$	SYM
inlawrev-3733	641	10	24,750	24,750	NUM
inlawrev-3733	641	11	per	per	ADP
inlawrev-3733	641	12	acre	acre	NOUN
inlawrev-3733	641	13	rate	rate	NOUN
inlawrev-3733	641	14	,	,	PUNCT
inlawrev-3733	641	15	rather	rather	ADV
inlawrev-3733	641	16	than	than	ADP
inlawrev-3733	641	17	the	the	DET
inlawrev-3733	641	18	$	$	SYM
inlawrev-3733	641	19	900	900	NUM
inlawrev-3733	641	20	per	per	ADP
inlawrev-3733	641	21	front	front	ADJ
inlawrev-3733	641	22	foot.^^^	foot.^^^	PROPN
inlawrev-3733	641	23	the	the	DET
inlawrev-3733	641	24	state	state	NOUN
inlawrev-3733	641	25	board	board	NOUN
inlawrev-3733	641	26	found	find	VERB
inlawrev-3733	641	27	the	the	DET
inlawrev-3733	641	28	land	land	NOUN
inlawrev-3733	641	29	was	be	AUX
inlawrev-3733	641	30	not	not	PART
inlawrev-3733	641	31	platted	plat	VERB
inlawrev-3733	641	32	and	and	CCONJ
inlawrev-3733	641	33	reversed	reverse	VERB
inlawrev-3733	641	34	the	the	DET
inlawrev-3733	641	35	assessor	assessor	NOUN
inlawrev-3733	641	36	,	,	PUNCT
inlawrev-3733	641	37	holding	hold	VERB
inlawrev-3733	641	38	that	that	SCONJ
inlawrev-3733	641	39	the	the	DET
inlawrev-3733	641	40	land	land	NOUN
inlawrev-3733	641	41	should	should	AUX
inlawrev-3733	641	42	be	be	AUX
inlawrev-3733	641	43	assessed	assess	VERB
inlawrev-3733	641	44	at	at	ADP
inlawrev-3733	641	45	the	the	DET
inlawrev-3733	641	46	$	$	SYM
inlawrev-3733	641	47	24,750	24,750	NUM
inlawrev-3733	641	48	per	per	ADP
inlawrev-3733	641	49	acre	acre	NOUN
inlawrev-3733	641	50	rate.^^^	rate.^^^	PROPN
inlawrev-3733	641	51	the	the	DET
inlawrev-3733	641	52	assessor	assessor	NOUN
inlawrev-3733	641	53	asked	ask	VERB
inlawrev-3733	641	54	for	for	ADP
inlawrev-3733	641	55	a	a	DET
inlawrev-3733	641	56	rehearing	rehearing	NOUN
inlawrev-3733	641	57	,	,	PUNCT
inlawrev-3733	641	58	which	which	PRON
inlawrev-3733	641	59	was	be	AUX
inlawrev-3733	641	60	denied.^^^	denied.^^^	PROPN
inlawrev-3733	641	61	on	on	ADP
inlawrev-3733	641	62	september	september	PROPN
inlawrev-3733	641	63	8	8	NUM
inlawrev-3733	641	64	,	,	PUNCT
inlawrev-3733	641	65	1	1	NUM
inlawrev-3733	641	66	999	999	NUM
inlawrev-3733	641	67	the	the	DET
inlawrev-3733	641	68	assessor	assessor	NOUN
inlawrev-3733	641	69	performed	perform	VERB
inlawrev-3733	641	70	an	an	DET
inlawrev-3733	641	71	interim	interim	ADJ
inlawrev-3733	641	72	assessment	assessment	NOUN
inlawrev-3733	641	73	and	and	CCONJ
inlawrev-3733	641	74	found	find	VERB
inlawrev-3733	641	75	that	that	SCONJ
inlawrev-3733	641	76	the	the	DET
inlawrev-3733	641	77	land	land	NOUN
inlawrev-3733	641	78	was	be	AUX
inlawrev-3733	641	79	indeed	indeed	ADV
inlawrev-3733	641	80	platted	plat	VERB
inlawrev-3733	641	81	,	,	PUNCT
inlawrev-3733	641	82	resulting	result	VERB
inlawrev-3733	641	83	in	in	ADP
inlawrev-3733	641	84	a	a	DET
inlawrev-3733	641	85	reassessment	reassessment	NOUN
inlawrev-3733	641	86	of	of	ADP
inlawrev-3733	641	87	the	the	DET
inlawrev-3733	641	88	land	land	NOUN
inlawrev-3733	641	89	at	at	ADP
inlawrev-3733	641	90	the	the	DET
inlawrev-3733	641	91	$	$	SYM
inlawrev-3733	641	92	900	900	NUM
inlawrev-3733	641	93	per	per	ADP
inlawrev-3733	641	94	front	front	ADJ
inlawrev-3733	641	95	foot	foot	NOUN
inlawrev-3733	642	1	rate.^^^	rate.^^^	PROPN
inlawrev-3733	642	2	the	the	DET
inlawrev-3733	642	3	state	state	PROPN
inlawrev-3733	642	4	board	board	NOUN
inlawrev-3733	642	5	,	,	PUNCT
inlawrev-3733	643	1	seeing	see	VERB
inlawrev-3733	643	2	its	its	PRON
inlawrev-3733	643	3	mistake	mistake	NOUN
inlawrev-3733	643	4	from	from	ADP
inlawrev-3733	643	5	the	the	DET
inlawrev-3733	643	6	previous	previous	ADJ
inlawrev-3733	643	7	hearing	hearing	NOUN
inlawrev-3733	643	8	,	,	PUNCT
inlawrev-3733	643	9	affirmed	affirm	VERB
inlawrev-3733	643	10	the	the	DET
inlawrev-3733	643	11	interim	interim	ADJ
inlawrev-3733	643	12	assessment	assessment	NOUN
inlawrev-3733	643	13	.	.	PUNCT
inlawrev-3733	644	1	k.p	k.p	PROPN
inlawrev-3733	644	2	.	.	PROPN
inlawrev-3733	644	3	appealed	appeal	VERB
inlawrev-3733	644	4	on	on	ADP
inlawrev-3733	644	5	november	november	PROPN
inlawrev-3733	644	6	1	1	NUM
inlawrev-3733	644	7	5	5	NUM
inlawrev-3733	644	8	,	,	PUNCT
inlawrev-3733	644	9	2002	2002	NUM
inlawrev-3733	644	10	,	,	PUNCT
inlawrev-3733	644	11	claiming	claim	VERB
inlawrev-3733	644	12	that	that	SCONJ
inlawrev-3733	644	13	the	the	DET
inlawrev-3733	644	14	interim	interim	ADJ
inlawrev-3733	644	15	assessment	assessment	NOUN
inlawrev-3733	644	16	was	be	AUX
inlawrev-3733	644	17	not	not	PART
inlawrev-3733	644	18	validly	validly	ADV
inlawrev-3733	644	19	conducted	conduct	VERB
inlawrev-3733	644	20	because	because	SCONJ
inlawrev-3733	644	21	there	there	PRON
inlawrev-3733	644	22	were	be	VERB
inlawrev-3733	644	23	no	no	DET
inlawrev-3733	644	24	changes	change	NOUN
inlawrev-3733	644	25	to	to	ADP
inlawrev-3733	644	26	the	the	DET
inlawrev-3733	644	27	subject	subject	ADJ
inlawrev-3733	644	28	property	property	NOUN
inlawrev-3733	644	29	between	between	ADP
inlawrev-3733	644	30	the	the	DET
inlawrev-3733	644	31	1995	1995	NUM
inlawrev-3733	644	32	general	general	ADJ
inlawrev-3733	644	33	assessment	assessment	NOUN
inlawrev-3733	644	34	and	and	CCONJ
inlawrev-3733	644	35	the	the	DET
inlawrev-3733	644	36	1999	1999	NUM
inlawrev-3733	644	37	interim	interim	ADJ
inlawrev-3733	644	38	assessment.^^^	assessment.^^^	NOUN
inlawrev-3733	644	39	the	the	DET
inlawrev-3733	644	40	tax	tax	NOUN
inlawrev-3733	644	41	court	court	NOUN
inlawrev-3733	644	42	in	in	ADP
inlawrev-3733	644	43	finding	find	VERB
inlawrev-3733	644	44	for	for	ADP
inlawrev-3733	644	45	k.p	k.p	PROPN
inlawrev-3733	644	46	.	.	PROPN
inlawrev-3733	644	47	held	hold	VERB
inlawrev-3733	644	48	that	that	SCONJ
inlawrev-3733	644	49	the	the	DET
inlawrev-3733	644	50	state	state	NOUN
inlawrev-3733	644	51	board	board	NOUN
inlawrev-3733	644	52	error	error	NOUN
inlawrev-3733	644	53	in	in	ADP
inlawrev-3733	644	54	the	the	DET
inlawrev-3733	644	55	first	first	ADJ
inlawrev-3733	644	56	hearing	hearing	NOUN
inlawrev-3733	644	57	in	in	ADP
inlawrev-3733	644	58	finding	find	VERB
inlawrev-3733	644	59	the	the	DET
inlawrev-3733	644	60	land	land	NOUN
inlawrev-3733	644	61	was	be	AUX
inlawrev-3733	644	62	not	not	PART
inlawrev-3733	644	63	platted	plat	VERB
inlawrev-3733	644	64	did	do	AUX
inlawrev-3733	644	65	not	not	PART
inlawrev-3733	644	66	justify	justify	VERB
inlawrev-3733	644	67	an	an	DET
inlawrev-3733	644	68	interim	interim	ADJ
inlawrev-3733	644	69	reassessment	reassessment	NOUN
inlawrev-3733	644	70	when	when	SCONJ
inlawrev-3733	644	71	there	there	PRON
inlawrev-3733	644	72	was	be	VERB
inlawrev-3733	644	73	no	no	DET
inlawrev-3733	644	74	change	change	NOUN
inlawrev-3733	644	75	to	to	ADP
inlawrev-3733	644	76	the	the	DET
inlawrev-3733	644	77	subject	subject	NOUN
inlawrev-3733	644	78	property.^^^	property.^^^	NOUN
inlawrev-3733	644	79	the	the	DET
inlawrev-3733	644	80	tax	tax	NOUN
inlawrev-3733	644	81	court	court	NOUN
inlawrev-3733	644	82	noted	note	VERB
inlawrev-3733	644	83	that	that	SCONJ
inlawrev-3733	644	84	the	the	DET
inlawrev-3733	644	85	assessor	assessor	NOUN
inlawrev-3733	644	86	could	could	AUX
inlawrev-3733	644	87	not	not	PART
inlawrev-3733	644	88	have	have	AUX
inlawrev-3733	644	89	appealed	appeal	VERB
inlawrev-3733	644	90	the	the	DET
inlawrev-3733	644	91	state	state	NOUN
inlawrev-3733	644	92	board	board	NOUN
inlawrev-3733	644	93	's	's	PART
inlawrev-3733	644	94	first	first	ADJ
inlawrev-3733	644	95	determination	determination	NOUN
inlawrev-3733	644	96	because	because	SCONJ
inlawrev-3733	644	97	the	the	DET
inlawrev-3733	644	98	refund	refund	NOUN
inlawrev-3733	644	99	at	at	ADP
inlawrev-3733	644	100	issue	issue	NOUN
inlawrev-3733	644	101	did	do	AUX
inlawrev-3733	644	102	not	not	PART
inlawrev-3733	644	103	meet	meet	VERB
inlawrev-3733	644	104	the	the	DET
inlawrev-3733	644	105	minimum	minimum	ADJ
inlawrev-3733	644	106	jurisdictional	jurisdictional	ADJ
inlawrev-3733	644	107	requirement	requirement	NOUN
inlawrev-3733	644	108	for	for	ADP
inlawrev-3733	644	109	an	an	DET
inlawrev-3733	644	110	appeal	appeal	NOUN
inlawrev-3733	644	111	to	to	ADP
inlawrev-3733	644	112	the	the	DET
inlawrev-3733	644	113	tax	tax	NOUN
inlawrev-3733	644	114	court	court	NOUN
inlawrev-3733	644	115	.	.	PUNCT
inlawrev-3733	644	116	"^^^	"^^^	PUNCT
inlawrev-3733	645	1	the	the	DET
inlawrev-3733	645	2	tax	tax	NOUN
inlawrev-3733	645	3	court	court	NOUN
inlawrev-3733	645	4	,	,	PUNCT
inlawrev-3733	645	5	acknowledging	acknowledge	VERB
inlawrev-3733	645	6	that	that	SCONJ
inlawrev-3733	645	7	this	this	DET
inlawrev-3733	645	8	decision	decision	NOUN
inlawrev-3733	645	9	seemed	seem	VERB
inlawrev-3733	645	10	harsh	harsh	ADJ
inlawrev-3733	645	11	,	,	PUNCT
inlawrev-3733	645	12	also	also	ADV
inlawrev-3733	645	13	noted	note	VERB
inlawrev-3733	645	14	that	that	SCONJ
inlawrev-3733	645	15	the	the	DET
inlawrev-3733	645	16	general	general	ADJ
inlawrev-3733	645	17	assembly	assembly	NOUN
inlawrev-3733	645	18	,	,	PUNCT
inlawrev-3733	645	19	in	in	ADP
inlawrev-3733	645	20	the	the	DET
inlawrev-3733	645	21	2001	2001	NUM
inlawrev-3733	645	22	session	session	NOUN
inlawrev-3733	645	23	,	,	PUNCT
inlawrev-3733	645	24	enacted	enact	VERB
inlawrev-3733	645	25	legislation	legislation	NOUN
inlawrev-3733	645	26	allowing	allow	VERB
inlawrev-3733	645	27	an	an	DET
inlawrev-3733	645	28	assessor	assessor	NOUN
inlawrev-3733	645	29	to	to	PART
inlawrev-3733	645	30	petition	petition	VERB
inlawrev-3733	645	31	for	for	ADP
inlawrev-3733	645	32	judicial	judicial	ADJ
inlawrev-3733	645	33	review	review	NOUN
inlawrev-3733	645	34	regardless	regardless	ADV
inlawrev-3733	645	35	of	of	ADP
inlawrev-3733	645	36	the	the	DET
inlawrev-3733	645	37	amount	amount	NOUN
inlawrev-3733	645	38	of	of	ADP
inlawrev-3733	645	39	refund	refund	NOUN
inlawrev-3733	645	40	in	in	ADP
inlawrev-3733	645	41	-itt	-itt	ADJ
inlawrev-3733	645	42	controversy	controversy	NOUN
inlawrev-3733	645	43	.	.	PUNCT
inlawrev-3733	646	1	8	8	X
inlawrev-3733	646	2	.	.	PUNCT
inlawrev-3733	646	3	majestic	majestic	PROPN
inlawrev-3733	646	4	star	star	PROPN
inlawrev-3733	646	5	casino	casino	PROPN
inlawrev-3733	646	6	,	,	PUNCT
inlawrev-3733	646	7	llc	llc	PROPN
inlawrev-3733	646	8	v.	v.	PROPN
inlawrev-3733	646	9	blumenburg.^^^—majestic	blumenburg.^^^—majestic	PROPN
inlawrev-3733	646	10	star	star	PROPN
inlawrev-3733	646	11	was	be	AUX
inlawrev-3733	646	12	an	an	DET
inlawrev-3733	646	13	indiana	indiana	PROPN
inlawrev-3733	646	14	limited	limited	ADJ
inlawrev-3733	646	15	liability	liability	NOUN
inlawrev-3733	646	16	company	company	NOUN
inlawrev-3733	646	17	that	that	PRON
inlawrev-3733	646	18	operated	operate	VERB
inlawrev-3733	646	19	a	a	DET
inlawrev-3733	646	20	casino	casino	NOUN
inlawrev-3733	646	21	riverboat	riverboat	NOUN
inlawrev-3733	646	22	on	on	ADP
inlawrev-3733	646	23	lake	lake	PROPN
inlawrev-3733	646	24	michigan.^^"^	michigan.^^"^	PROPN
inlawrev-3733	646	25	majestic	majestic	ADJ
inlawrev-3733	646	26	was	be	AUX
inlawrev-3733	646	27	granted	grant	VERB
inlawrev-3733	646	28	their	their	PRON
inlawrev-3733	646	29	riverboat	riverboat	NOUN
inlawrev-3733	646	30	gaming	gaming	NOUN
inlawrev-3733	646	31	license	license	NOUN
inlawrev-3733	646	32	at	at	ADP
inlawrev-3733	646	33	the	the	DET
inlawrev-3733	646	34	same	same	ADJ
inlawrev-3733	646	35	time	time	NOUN
inlawrev-3733	646	36	as	as	SCONJ
inlawrev-3733	646	37	trump	trump	NOUN
inlawrev-3733	646	38	casino.^^^	casino.^^^	PROPN
inlawrev-3733	646	39	trump	trump	NOUN
inlawrev-3733	646	40	had	have	VERB
inlawrev-3733	646	41	their	their	PRON
inlawrev-3733	646	42	boat	boat	NOUN
inlawrev-3733	646	43	ready	ready	ADJ
inlawrev-3733	646	44	for	for	ADP
inlawrev-3733	646	45	business	business	NOUN
inlawrev-3733	646	46	before	before	ADP
inlawrev-3733	646	47	majestic	majestic	ADJ
inlawrev-3733	646	48	,	,	PUNCT
inlawrev-3733	646	49	so	so	CCONJ
inlawrev-3733	646	50	in	in	ADP
inlawrev-3733	646	51	order	order	NOUN
inlawrev-3733	646	52	not	not	PART
inlawrev-3733	646	53	to	to	PART
inlawrev-3733	646	54	lose	lose	VERB
inlawrev-3733	646	55	the	the	DET
inlawrev-3733	646	56	competitive	competitive	ADJ
inlawrev-3733	646	57	advantage	advantage	NOUN
inlawrev-3733	646	58	.	.	PUNCT
inlawrev-3733	647	1	majestic	majestic	ADJ
inlawrev-3733	647	2	leased	lease	VERB
inlawrev-3733	647	3	and	and	CCONJ
inlawrev-3733	647	4	renovated	renovate	VERB
inlawrev-3733	647	5	a	a	DET
inlawrev-3733	647	6	dinner	dinner	NOUN
inlawrev-3733	647	7	cruise	cruise	NOUN
inlawrev-3733	647	8	boat	boat	NOUN
inlawrev-3733	647	9	(	(	PUNCT
inlawrev-3733	647	10	star	star	NOUN
inlawrev-3733	647	11	i	i	PROPN
inlawrev-3733	647	12	)	)	PUNCT
inlawrev-3733	647	13	while	while	SCONJ
inlawrev-3733	647	14	waiting	wait	VERB
inlawrev-3733	647	15	for	for	SCONJ
inlawrev-3733	647	16	their	their	PRON
inlawrev-3733	647	17	bigger	big	ADJ
inlawrev-3733	647	18	riverboat	riverboat	NOUN
inlawrev-3733	647	19	(	(	PUNCT
inlawrev-3733	647	20	star	star	PROPN
inlawrev-3733	647	21	ii	ii	PROPN
inlawrev-3733	647	22	)	)	PUNCT
inlawrev-3733	647	23	to	to	PART
inlawrev-3733	647	24	be	be	AUX
inlawrev-3733	647	25	completed.^^^	completed.^^^	PROPN
inlawrev-3733	647	26	majestic	majestic	ADJ
inlawrev-3733	647	27	operated	operate	VERB
inlawrev-3733	647	28	the	the	DET
inlawrev-3733	647	29	star	star	NOUN
inlawrev-3733	647	30	i	i	PRON
inlawrev-3733	647	31	from	from	ADP
inlawrev-3733	647	32	june	june	PROPN
inlawrev-3733	647	33	1996	1996	NUM
inlawrev-3733	647	34	through	through	ADP
inlawrev-3733	647	35	october	october	PROPN
inlawrev-3733	647	36	1997.^^^	1997.^^^	NUM
inlawrev-3733	647	37	the	the	DET
inlawrev-3733	647	38	state	state	PROPN
inlawrev-3733	647	39	board	board	NOUN
inlawrev-3733	647	40	's	's	PART
inlawrev-3733	647	41	final	final	ADJ
inlawrev-3733	647	42	property	property	NOUN
inlawrev-3733	647	43	tax	tax	NOUN
inlawrev-3733	647	44	assessment	assessment	NOUN
inlawrev-3733	647	45	of	of	ADP
inlawrev-3733	647	46	the	the	DET
inlawrev-3733	647	47	star	star	NOUN
inlawrev-3733	647	48	i	i	PRON
inlawrev-3733	647	49	was	be	AUX
inlawrev-3733	647	50	approximately	approximately	ADV
inlawrev-3733	647	51	$	$	SYM
inlawrev-3733	647	52	3.2	3.2	NUM
inlawrev-3733	647	53	million.^^^	million.^^^	NOUN
inlawrev-3733	647	54	majestic	majestic	ADJ
inlawrev-3733	647	55	believed	believe	VERB
inlawrev-3733	647	56	this	this	DET
inlawrev-3733	647	57	assessment	assessment	NOUN
inlawrev-3733	647	58	was	be	AUX
inlawrev-3733	647	59	too	too	ADV
inlawrev-3733	647	60	high	high	ADJ
inlawrev-3733	647	61	,	,	PUNCT
inlawrev-3733	647	62	and	and	CCONJ
inlawrev-3733	647	63	initiated	initiate	VERB
inlawrev-3733	647	64	this	this	DET
inlawrev-3733	647	65	tax	tax	NOUN
inlawrev-3733	647	66	appeal	appeal	NOUN
inlawrev-3733	647	67	on	on	ADP
inlawrev-3733	647	68	may	may	PROPN
inlawrev-3733	647	69	23	23	NUM
inlawrev-3733	647	70	,	,	PUNCT
inlawrev-3733	647	71	2003.^^^	2003.^^^	NUM
inlawrev-3733	647	72	majestic	majestic	ADJ
inlawrev-3733	647	73	argued	argue	VERB
inlawrev-3733	647	74	that	that	SCONJ
inlawrev-3733	647	75	the	the	DET
inlawrev-3733	647	76	225	225	NUM
inlawrev-3733	647	77	.	.	PUNCT
inlawrev-3733	648	1	i	i	PRON
inlawrev-3733	648	2	d.	d.	PROPN
inlawrev-3733	648	3	226	226	NUM
inlawrev-3733	648	4	.	.	PUNCT
inlawrev-3733	649	1	i	i	PRON
inlawrev-3733	649	2	d	d	PROPN
inlawrev-3733	649	3	227	227	NUM
inlawrev-3733	649	4	.	.	PUNCT
inlawrev-3733	650	1	i	i	PRON
inlawrev-3733	650	2	d	d	PROPN
inlawrev-3733	650	3	228	228	NUM
inlawrev-3733	650	4	.	.	PUNCT
inlawrev-3733	651	1	i	i	PROPN
inlawrev-3733	651	2	d	d	PROPN
inlawrev-3733	651	3	229	229	NUM
inlawrev-3733	651	4	.	.	PUNCT
inlawrev-3733	652	1	i	i	PRON
inlawrev-3733	652	2	d	d	PROPN
inlawrev-3733	652	3	230	230	NUM
inlawrev-3733	652	4	.	.	PUNCT
inlawrev-3733	653	1	i	i	PRON
inlawrev-3733	653	2	d	d	PROPN
inlawrev-3733	653	3	at	at	ADP
inlawrev-3733	653	4	1008	1008	NUM
inlawrev-3733	653	5	-	-	SYM
inlawrev-3733	653	6	09	09	NUM
inlawrev-3733	653	7	.	.	PUNCT
inlawrev-3733	653	8	231	231	NUM
inlawrev-3733	653	9	.	.	PUNCT
inlawrev-3733	654	1	i	i	PRON
inlawrev-3733	654	2	d	d	PROPN
inlawrev-3733	654	3	at	at	ADP
inlawrev-3733	654	4	1009	1009	NUM
inlawrev-3733	654	5	n.5	n.5	PUNCT
inlawrev-3733	654	6	(	(	PUNCT
inlawrev-3733	654	7	citing	cite	VERB
inlawrev-3733	654	8	ind	ind	NOUN
inlawrev-3733	654	9	.	.	PUNCT
inlawrev-3733	655	1	code	code	PROPN
inlawrev-3733	655	2	§	§	PROPN
inlawrev-3733	655	3	6	6	NUM
inlawrev-3733	655	4	-	-	PUNCT
inlawrev-3733	655	5	l.l-15	l.l-15	NUM
inlawrev-3733	655	6	-	-	PUNCT
inlawrev-3733	655	7	5(e	5(e	NUM
inlawrev-3733	655	8	)	)	PUNCT
inlawrev-3733	655	9	)	)	PUNCT
inlawrev-3733	655	10	.	.	PUNCT
inlawrev-3733	656	1	232	232	X
inlawrev-3733	656	2	.	.	PUNCT
inlawrev-3733	657	1	i	i	PRON
inlawrev-3733	657	2	d	d	PROPN
inlawrev-3733	657	3	(	(	PUNCT
inlawrev-3733	657	4	citing	cite	VERB
inlawrev-3733	657	5	ind	ind	NOUN
inlawrev-3733	657	6	.	.	PUNCT
inlawrev-3733	658	1	code	code	PROPN
inlawrev-3733	658	2	§	§	PROPN
inlawrev-3733	658	3	6	6	NUM
inlawrev-3733	658	4	-	-	PUNCT
inlawrev-3733	658	5	l.l-15	l.l-15	NUM
inlawrev-3733	658	6	-	-	PUNCT
inlawrev-3733	658	7	5(e	5(e	NUM
inlawrev-3733	658	8	)	)	PUNCT
inlawrev-3733	658	9	)	)	PUNCT
inlawrev-3733	658	10	.	.	PUNCT
inlawrev-3733	659	1	233	233	NUM
inlawrev-3733	659	2	.	.	X
inlawrev-3733	660	1	817	817	NUM
inlawrev-3733	660	2	n.e.2d	n.e.2d	NOUN
inlawrev-3733	660	3	322	322	NUM
inlawrev-3733	660	4	(	(	PUNCT
inlawrev-3733	660	5	ind	ind	NOUN
inlawrev-3733	660	6	.	.	PUNCT
inlawrev-3733	661	1	tax	tax	PROPN
inlawrev-3733	661	2	ct	ct	PROPN
inlawrev-3733	661	3	.	.	PROPN
inlawrev-3733	661	4	2004	2004	NUM
inlawrev-3733	661	5	)	)	PUNCT
inlawrev-3733	661	6	.	.	PUNCT
inlawrev-3733	662	1	234	234	NUM
inlawrev-3733	662	2	.	.	PUNCT
inlawrev-3733	663	1	i	i	PRON
inlawrev-3733	663	2	d	d	PROPN
inlawrev-3733	663	3	at	at	ADP
inlawrev-3733	663	4	324	324	NUM
inlawrev-3733	663	5	.	.	PUNCT
inlawrev-3733	664	1	235	235	NUM
inlawrev-3733	664	2	.	.	PUNCT
inlawrev-3733	664	3	mat324n.l	mat324n.l	PROPN
inlawrev-3733	664	4	.	.	PUNCT
inlawrev-3733	665	1	236	236	NUM
inlawrev-3733	665	2	.	.	PUNCT
inlawrev-3733	666	1	i	i	PRON
inlawrev-3733	666	2	d	d	PROPN
inlawrev-3733	666	3	237	237	NUM
inlawrev-3733	666	4	.	.	PUNCT
inlawrev-3733	667	1	i	i	PRON
inlawrev-3733	667	2	d	d	PROPN
inlawrev-3733	667	3	at	at	ADP
inlawrev-3733	667	4	324	324	NUM
inlawrev-3733	667	5	.	.	PUNCT
inlawrev-3733	668	1	238	238	NUM
inlawrev-3733	668	2	.	.	PUNCT
inlawrev-3733	669	1	i	i	PRON
inlawrev-3733	669	2	d	d	PROPN
inlawrev-3733	669	3	239	239	NUM
inlawrev-3733	669	4	.	.	PUNCT
inlawrev-3733	670	1	i	i	PRON
inlawrev-3733	670	2	d	d	PROPN
inlawrev-3733	670	3	2005	2005	NUM
inlawrev-3733	670	4	]	]	PUNCT
inlawrev-3733	670	5	tax	tax	NOUN
inlawrev-3733	670	6	law	law	NOUN
inlawrev-3733	670	7	1365	1365	NUM
inlawrev-3733	670	8	state	state	NOUN
inlawrev-3733	670	9	board	board	NOUN
inlawrev-3733	670	10	's	's	PART
inlawrev-3733	670	11	assessment	assessment	NOUN
inlawrev-3733	670	12	violated	violate	VERB
inlawrev-3733	670	13	article	article	NOUN
inlawrev-3733	670	14	x	x	NOUN
inlawrev-3733	670	15	,	,	PUNCT
inlawrev-3733	670	16	section	section	NOUN
inlawrev-3733	670	17	1	1	NUM
inlawrev-3733	670	18	ofthe	ofthe	PROPN
inlawrev-3733	670	19	indiana	indiana	PROPN
inlawrev-3733	670	20	constitution	constitution	PROPN
inlawrev-3733	670	21	(	(	PUNCT
inlawrev-3733	670	22	the	the	DET
inlawrev-3733	670	23	"	"	PUNCT
inlawrev-3733	670	24	property	property	NOUN
inlawrev-3733	670	25	taxation	taxation	NOUN
inlawrev-3733	670	26	clause").^"^^	clause").^"^^	NOUN
inlawrev-3733	670	27	specifically	specifically	ADV
inlawrev-3733	670	28	majestic	majestic	ADJ
inlawrev-3733	670	29	argued	argue	VERB
inlawrev-3733	670	30	that	that	SCONJ
inlawrev-3733	670	31	this	this	DET
inlawrev-3733	670	32	assessment	assessment	NOUN
inlawrev-3733	670	33	resulted	result	VERB
inlawrev-3733	670	34	in	in	ADP
inlawrev-3733	670	35	the	the	DET
inlawrev-3733	670	36	star	star	NOUN
inlawrev-3733	670	37	i	i	PRON
inlawrev-3733	670	38	,	,	PUNCT
inlawrev-3733	670	39	which	which	PRON
inlawrev-3733	670	40	they	they	PRON
inlawrev-3733	670	41	claimed	claim	VERB
inlawrev-3733	670	42	was	be	AUX
inlawrev-3733	670	43	physically	physically	ADV
inlawrev-3733	670	44	still	still	ADV
inlawrev-3733	670	45	a	a	DET
inlawrev-3733	670	46	dinner	dinner	NOUN
inlawrev-3733	670	47	cruise	cruise	NOUN
inlawrev-3733	670	48	boat	boat	NOUN
inlawrev-3733	670	49	,	,	PUNCT
inlawrev-3733	670	50	being	be	AUX
inlawrev-3733	670	51	assessed	assess	VERB
inlawrev-3733	670	52	at	at	ADP
inlawrev-3733	670	53	a	a	DET
inlawrev-3733	670	54	much	much	ADV
inlawrev-3733	670	55	higher	high	ADJ
inlawrev-3733	670	56	value	value	NOUN
inlawrev-3733	670	57	as	as	ADP
inlawrev-3733	670	58	a	a	DET
inlawrev-3733	670	59	casino	casino	NOUN
inlawrev-3733	670	60	riverboat	riverboat	NOUN
inlawrev-3733	670	61	,	,	PUNCT
inlawrev-3733	670	62	and	and	CCONJ
inlawrev-3733	670	63	therefore	therefore	ADV
inlawrev-3733	670	64	,	,	PUNCT
inlawrev-3733	670	65	the	the	DET
inlawrev-3733	670	66	assessment	assessment	NOUN
inlawrev-3733	670	67	violated	violate	VERB
inlawrev-3733	670	68	the	the	DET
inlawrev-3733	670	69	property	property	NOUN
inlawrev-3733	670	70	taxation	taxation	NOUN
inlawrev-3733	670	71	clause	clause	NOUN
inlawrev-3733	670	72	requirements	requirement	NOUN
inlawrev-3733	670	73	of	of	ADP
inlawrev-3733	670	74	:	:	PUNCT
inlawrev-3733	670	75	(	(	PUNCT
inlawrev-3733	670	76	1	1	X
inlawrev-3733	670	77	)	)	PUNCT
inlawrev-3733	670	78	uniformity	uniformity	NOUN
inlawrev-3733	670	79	and	and	CCONJ
inlawrev-3733	670	80	equality	equality	NOUN
inlawrev-3733	670	81	in	in	ADP
inlawrev-3733	670	82	assessment	assessment	NOUN
inlawrev-3733	670	83	;	;	PUNCT
inlawrev-3733	670	84	(	(	PUNCT
inlawrev-3733	670	85	2	2	X
inlawrev-3733	670	86	)	)	PUNCT
inlawrev-3733	670	87	uniformity	uniformity	NOUN
inlawrev-3733	670	88	and	and	CCONJ
inlawrev-3733	670	89	equality	equality	NOUN
inlawrev-3733	670	90	as	as	ADP
inlawrev-3733	670	91	to	to	ADP
inlawrev-3733	670	92	rate	rate	NOUN
inlawrev-3733	670	93	of	of	ADP
inlawrev-3733	670	94	taxation	taxation	NOUN
inlawrev-3733	670	95	;	;	PUNCT
inlawrev-3733	670	96	and	and	CCONJ
inlawrev-3733	670	97	,	,	PUNCT
inlawrev-3733	670	98	(	(	PUNCT
inlawrev-3733	670	99	3	3	X
inlawrev-3733	670	100	)	)	PUNCT
inlawrev-3733	670	101	a	a	DET
inlawrev-3733	670	102	just	just	ADJ
inlawrev-3733	670	103	valuation	valuation	NOUN
inlawrev-3733	670	104	for	for	ADP
inlawrev-3733	670	105	taxation.^"*^	taxation.^"*^	PUNCT
inlawrev-3733	670	106	the	the	DET
inlawrev-3733	670	107	tax	tax	NOUN
inlawrev-3733	670	108	court	court	NOUN
inlawrev-3733	670	109	acknowledged	acknowledge	VERB
inlawrev-3733	670	110	the	the	DET
inlawrev-3733	670	111	boat	boat	NOUN
inlawrev-3733	670	112	had	have	VERB
inlawrev-3733	670	113	substantially	substantially	ADV
inlawrev-3733	670	114	the	the	DET
inlawrev-3733	670	115	same	same	ADJ
inlawrev-3733	670	116	physical	physical	ADJ
inlawrev-3733	670	117	characteristics,^"^^	characteristics,^"^^	PROPN
inlawrev-3733	670	118	but	but	CCONJ
inlawrev-3733	670	119	held	hold	VERB
inlawrev-3733	670	120	that	that	SCONJ
inlawrev-3733	670	121	majestic	majestic	ADJ
inlawrev-3733	670	122	had	have	VERB
inlawrev-3733	670	123	to	to	PART
inlawrev-3733	670	124	prove	prove	VERB
inlawrev-3733	670	125	that	that	SCONJ
inlawrev-3733	670	126	the	the	DET
inlawrev-3733	670	127	contested	contest	VERB
inlawrev-3733	670	128	classification	classification	NOUN
inlawrev-3733	670	129	as	as	ADP
inlawrev-3733	670	130	a	a	DET
inlawrev-3733	670	131	casino	casino	NOUN
inlawrev-3733	670	132	riverboat	riverboat	NOUN
inlawrev-3733	670	133	was	be	AUX
inlawrev-3733	670	134	"	"	PUNCT
inlawrev-3733	670	135	not	not	PART
inlawrev-3733	670	136	based	base	VERB
inlawrev-3733	670	137	upon	upon	SCONJ
inlawrev-3733	670	138	differences	difference	NOUN
inlawrev-3733	670	139	naturally	naturally	ADV
inlawrev-3733	670	140	inhering	inhere	VERB
inlawrev-3733	670	141	in	in	ADP
inlawrev-3733	670	142	the	the	DET
inlawrev-3733	670	143	property	property	NOUN
inlawrev-3733	670	144	or	or	CCONJ
inlawrev-3733	670	145	in	in	ADP
inlawrev-3733	670	146	the	the	DET
inlawrev-3733	670	147	subject	subject	NOUN
inlawrev-3733	670	148	matter	matter	NOUN
inlawrev-3733	670	149	ofthe	ofthe	NOUN
inlawrev-3733	670	150	legislation	legislation	NOUN
inlawrev-3733	670	151	that	that	PRON
inlawrev-3733	670	152	creates	create	VERB
inlawrev-3733	670	153	the	the	DET
inlawrev-3733	670	154	classification	classification	NOUN
inlawrev-3733	670	155	.	.	PUNCT
inlawrev-3733	671	1	"	"	PUNCT
inlawrev-3733	671	2	^"^^	^"^^	VERB
inlawrev-3733	671	3	the	the	DET
inlawrev-3733	671	4	tax	tax	NOUN
inlawrev-3733	671	5	court	court	NOUN
inlawrev-3733	671	6	upheld	uphold	VERB
inlawrev-3733	671	7	the	the	DET
inlawrev-3733	671	8	casino	casino	PROPN
inlawrev-3733	671	9	riverboat	riverboat	PROPN
inlawrev-3733	671	10	assessment	assessment	NOUN
inlawrev-3733	671	11	classification.^'^'^	classification.^'^'^	PROPN
inlawrev-3733	671	12	the	the	DET
inlawrev-3733	671	13	tax	tax	NOUN
inlawrev-3733	671	14	court	court	NOUN
inlawrev-3733	671	15	found	find	VERB
inlawrev-3733	671	16	that	that	SCONJ
inlawrev-3733	671	17	the	the	DET
inlawrev-3733	671	18	general	general	ADJ
inlawrev-3733	671	19	assembly	assembly	NOUN
inlawrev-3733	671	20	's	's	PART
inlawrev-3733	671	21	choice	choice	NOUN
inlawrev-3733	671	22	to	to	PART
inlawrev-3733	671	23	classify	classify	VERB
inlawrev-3733	671	24	casino	casino	NOUN
inlawrev-3733	671	25	riverboats	riverboat	NOUN
inlawrev-3733	671	26	separately	separately	ADV
inlawrev-3733	671	27	for	for	ADP
inlawrev-3733	671	28	property	property	NOUN
inlawrev-3733	671	29	tax	tax	NOUN
inlawrev-3733	671	30	assessment	assessment	NOUN
inlawrev-3733	671	31	purposes	purpose	NOUN
inlawrev-3733	671	32	was	be	AUX
inlawrev-3733	671	33	constitutional	constitutional	ADJ
inlawrev-3733	671	34	as	as	SCONJ
inlawrev-3733	671	35	based	base	VERB
inlawrev-3733	671	36	on	on	ADP
inlawrev-3733	671	37	differences	difference	NOUN
inlawrev-3733	671	38	naturally	naturally	ADV
inlawrev-3733	671	39	inhering	inhere	VERB
inlawrev-3733	671	40	in	in	ADP
inlawrev-3733	671	41	the	the	DET
inlawrev-3733	671	42	subject	subject	ADJ
inlawrev-3733	671	43	matter	matter	NOUN
inlawrev-3733	671	44	of	of	ADP
inlawrev-3733	671	45	the	the	DET
inlawrev-3733	671	46	legislation	legislation	NOUN
inlawrev-3733	671	47	that	that	PRON
inlawrev-3733	671	48	created	create	VERB
inlawrev-3733	671	49	the	the	DET
inlawrev-3733	671	50	classification.^"^^	classification.^"^^	NOUN
inlawrev-3733	671	51	the	the	DET
inlawrev-3733	671	52	tax	tax	NOUN
inlawrev-3733	671	53	court	court	NOUN
inlawrev-3733	671	54	also	also	ADV
inlawrev-3733	671	55	held	hold	VERB
inlawrev-3733	671	56	that	that	SCONJ
inlawrev-3733	671	57	all	all	DET
inlawrev-3733	671	58	taxpayers	taxpayer	NOUN
inlawrev-3733	671	59	within	within	ADP
inlawrev-3733	671	60	the	the	DET
inlawrev-3733	671	61	classification	classification	NOUN
inlawrev-3733	671	62	were	be	AUX
inlawrev-3733	671	63	treated	treat	VERB
inlawrev-3733	671	64	equally	equally	ADV
inlawrev-3733	671	65	.	.	PUNCT
inlawrev-3733	672	1	"^"^^	"^"^^	PUNCT
inlawrev-3733	672	2	majestic	majestic	ADJ
inlawrev-3733	672	3	also	also	ADV
inlawrev-3733	672	4	claimed	claim	VERB
inlawrev-3733	672	5	that	that	SCONJ
inlawrev-3733	672	6	there	there	PRON
inlawrev-3733	672	7	was	be	VERB
inlawrev-3733	672	8	an	an	DET
inlawrev-3733	672	9	improper	improper	ADJ
inlawrev-3733	672	10	withdrawal	withdrawal	NOUN
inlawrev-3733	672	11	of	of	ADP
inlawrev-3733	672	12	admissions	admission	NOUN
inlawrev-3733	672	13	by	by	ADP
inlawrev-3733	672	14	the	the	DET
inlawrev-3733	672	15	state	state	NOUN
inlawrev-3733	672	16	board	board	NOUN
inlawrev-3733	672	17	at	at	ADP
inlawrev-3733	672	18	the	the	DET
inlawrev-3733	672	19	state	state	PROPN
inlawrev-3733	672	20	board	board	PROPN
inlawrev-3733	672	21	's	's	PART
inlawrev-3733	672	22	hearing	hearing	NOUN
inlawrev-3733	672	23	in	in	ADP
inlawrev-3733	672	24	december	december	PROPN
inlawrev-3733	672	25	of	of	ADP
inlawrev-3733	672	26	2002.^"^^	2002.^"^^	PROPN
inlawrev-3733	672	27	the	the	DET
inlawrev-3733	672	28	tax	tax	NOUN
inlawrev-3733	672	29	court	court	NOUN
inlawrev-3733	672	30	agreed	agree	VERB
inlawrev-3733	672	31	with	with	ADP
inlawrev-3733	672	32	majestic	majestic	ADJ
inlawrev-3733	672	33	and	and	CCONJ
inlawrev-3733	672	34	reinstated	reinstate	VERB
inlawrev-3733	672	35	the	the	DET
inlawrev-3733	672	36	admissions	admission	NOUN
inlawrev-3733	672	37	regarding	regard	VERB
inlawrev-3733	672	38	their	their	PRON
inlawrev-3733	672	39	entitlement	entitlement	NOUN
inlawrev-3733	672	40	to	to	ADP
inlawrev-3733	672	41	a	a	DET
inlawrev-3733	672	42	55	55	NUM
inlawrev-3733	672	43	%	%	NOUN
inlawrev-3733	672	44	physical	physical	ADJ
inlawrev-3733	672	45	depreciation	depreciation	NOUN
inlawrev-3733	672	46	adjustment	adjustment	NOUN
inlawrev-3733	672	47	and	and	CCONJ
inlawrev-3733	672	48	an	an	DET
inlawrev-3733	672	49	80	80	NUM
inlawrev-3733	672	50	%	%	NOUN
inlawrev-3733	672	51	obsolescence	obsolescence	NOUN
inlawrev-3733	672	52	depreciation	depreciation	NOUN
inlawrev-3733	672	53	adjustment.^"^^	adjustment.^"^^	NOUN
inlawrev-3733	672	54	because	because	SCONJ
inlawrev-3733	672	55	the	the	DET
inlawrev-3733	672	56	admissions	admission	NOUN
inlawrev-3733	672	57	were	be	AUX
inlawrev-3733	672	58	reinstated	reinstate	VERB
inlawrev-3733	672	59	,	,	PUNCT
inlawrev-3733	672	60	the	the	DET
inlawrev-3733	672	61	tax	tax	NOUN
inlawrev-3733	672	62	court	court	NOUN
inlawrev-3733	672	63	held	hold	VERB
inlawrev-3733	672	64	that	that	SCONJ
inlawrev-3733	672	65	majestic	majestic	ADJ
inlawrev-3733	672	66	was	be	AUX
inlawrev-3733	672	67	entitled	entitle	VERB
inlawrev-3733	672	68	to	to	ADP
inlawrev-3733	672	69	the	the	DET
inlawrev-3733	672	70	55	55	NUM
inlawrev-3733	672	71	%	%	NOUN
inlawrev-3733	672	72	adjustment.^"^^	adjustment.^"^^	NOUN
inlawrev-3733	672	73	however	however	ADV
inlawrev-3733	672	74	,	,	PUNCT
inlawrev-3733	672	75	the	the	DET
inlawrev-3733	672	76	tax	tax	NOUN
inlawrev-3733	672	77	court	court	NOUN
inlawrev-3733	672	78	held	hold	VERB
inlawrev-3733	672	79	that	that	SCONJ
inlawrev-3733	672	80	majestic	majestic	ADJ
inlawrev-3733	672	81	was	be	AUX
inlawrev-3733	672	82	entitled	entitle	VERB
inlawrev-3733	672	83	to	to	ADP
inlawrev-3733	672	84	only	only	ADV
inlawrev-3733	672	85	40.7	40.7	NUM
inlawrev-3733	672	86	%	%	NOUN
inlawrev-3733	672	87	ofthe	ofthe	NOUN
inlawrev-3733	672	88	obsolescence	obsolescence	NOUN
inlawrev-3733	672	89	adjustment	adjustment	NOUN
inlawrev-3733	672	90	because	because	SCONJ
inlawrev-3733	672	91	although	although	SCONJ
inlawrev-3733	672	92	the	the	DET
inlawrev-3733	672	93	admission	admission	NOUN
inlawrev-3733	672	94	was	be	AUX
inlawrev-3733	672	95	reinstated	reinstate	VERB
inlawrev-3733	672	96	,	,	PUNCT
inlawrev-3733	672	97	majestic	majestic	ADJ
inlawrev-3733	672	98	had	have	AUX
inlawrev-3733	672	99	argued	argue	VERB
inlawrev-3733	672	100	before	before	ADP
inlawrev-3733	672	101	the	the	DET
inlawrev-3733	672	102	tax	tax	NOUN
inlawrev-3733	672	103	court	court	NOUN
inlawrev-3733	672	104	that	that	PRON
inlawrev-3733	672	105	the	the	DET
inlawrev-3733	672	106	adjustment	adjustment	NOUN
inlawrev-3733	672	107	was	be	AUX
inlawrev-3733	672	108	only	only	ADV
inlawrev-3733	672	109	40.7%.^^^	40.7%.^^^	NUM
inlawrev-3733	672	110	9	9	NUM
inlawrev-3733	672	111	.	.	NUM
inlawrev-3733	672	112	lidianapolis	lidianapoli	VERB
inlawrev-3733	672	113	osteopathic	osteopathic	ADJ
inlawrev-3733	672	114	hospital	hospital	NOUN
inlawrev-3733	672	115	,	,	PUNCT
inlawrev-3733	672	116	lie	lie	NOUN
inlawrev-3733	672	117	.	.	PUNCT
inlawrev-3733	673	1	v.	v.	ADP
inlawrev-3733	673	2	department	department	PROPN
inlawrev-3733	673	3	of	of	ADP
inlawrev-3733	673	4	local	local	ADJ
inlawrev-3733	673	5	government	government	NOUN
inlawrev-3733	673	6	finance.^^^—westview	finance.^^^—westview	NOUN
inlawrev-3733	673	7	hospital	hospital	NOUN
inlawrev-3733	673	8	(	(	PUNCT
inlawrev-3733	673	9	"	"	PUNCT
inlawrev-3733	673	10	westview	westview	PROPN
inlawrev-3733	673	11	"	"	PUNCT
inlawrev-3733	673	12	)	)	PUNCT
inlawrev-3733	673	13	and	and	CCONJ
inlawrev-3733	673	14	health	health	NOUN
inlawrev-3733	673	15	listitute	listitute	PROPN
inlawrev-3733	673	16	ofindiana	ofindiana	PROPN
inlawrev-3733	673	17	,	,	PUNCT
inlawrev-3733	673	18	inc	inc	PROPN
inlawrev-3733	673	19	.	.	PROPN
inlawrev-3733	673	20	(	(	PUNCT
inlawrev-3733	673	21	hii	hii	PROPN
inlawrev-3733	673	22	)	)	PUNCT
inlawrev-3733	673	23	(	(	PUNCT
inlawrev-3733	673	24	collectively	collectively	ADV
inlawrev-3733	673	25	"	"	PUNCT
inlawrev-3733	673	26	hospital	hospital	NOUN
inlawrev-3733	673	27	"	"	PUNCT
inlawrev-3733	673	28	)	)	PUNCT
inlawrev-3733	673	29	filed	file	VERB
inlawrev-3733	673	30	an	an	DET
inlawrev-3733	673	31	original	original	ADJ
inlawrev-3733	673	32	tax	tax	NOUN
inlawrev-3733	673	33	appeal	appeal	NOUN
inlawrev-3733	673	34	in	in	ADP
inlawrev-3733	673	35	both	both	DET
inlawrev-3733	673	36	240	240	NUM
inlawrev-3733	673	37	.	.	PUNCT
inlawrev-3733	674	1	ind	ind	PROPN
inlawrev-3733	674	2	.	.	PUNCT
inlawrev-3733	675	1	const	const	PROPN
inlawrev-3733	675	2	,	,	PUNCT
inlawrev-3733	675	3	art	art	NOUN
inlawrev-3733	675	4	.	.	PUNCT
inlawrev-3733	676	1	x	x	X
inlawrev-3733	676	2	,	,	PUNCT
inlawrev-3733	676	3	§	§	PROPN
inlawrev-3733	676	4	1	1	NUM
inlawrev-3733	676	5	(	(	PUNCT
inlawrev-3733	676	6	"	"	PUNCT
inlawrev-3733	676	7	the	the	DET
inlawrev-3733	676	8	general	general	ADJ
inlawrev-3733	676	9	assembly	assembly	NOUN
inlawrev-3733	676	10	shall	shall	AUX
inlawrev-3733	676	11	provide	provide	VERB
inlawrev-3733	676	12	,	,	PUNCT
inlawrev-3733	676	13	by	by	ADP
inlawrev-3733	676	14	law	law	NOUN
inlawrev-3733	676	15	,	,	PUNCT
inlawrev-3733	676	16	for	for	ADP
inlawrev-3733	676	17	a	a	DET
inlawrev-3733	676	18	uniform	uniform	ADJ
inlawrev-3733	676	19	and	and	CCONJ
inlawrev-3733	676	20	equal	equal	ADJ
inlawrev-3733	676	21	rate	rate	NOUN
inlawrev-3733	676	22	of	of	ADP
inlawrev-3733	676	23	property	property	NOUN
inlawrev-3733	676	24	assessment	assessment	NOUN
inlawrev-3733	676	25	and	and	CCONJ
inlawrev-3733	676	26	taxation	taxation	NOUN
inlawrev-3733	676	27	and	and	CCONJ
inlawrev-3733	676	28	shall	shall	AUX
inlawrev-3733	676	29	prescribe	prescribe	VERB
inlawrev-3733	676	30	regulations	regulation	NOUN
inlawrev-3733	676	31	to	to	PART
inlawrev-3733	676	32	secure	secure	VERB
inlawrev-3733	676	33	a	a	DET
inlawrev-3733	676	34	just	just	ADJ
inlawrev-3733	676	35	valuation	valuation	NOUN
inlawrev-3733	676	36	for	for	ADP
inlawrev-3733	676	37	taxation	taxation	NOUN
inlawrev-3733	676	38	of	of	ADP
inlawrev-3733	676	39	all	all	DET
inlawrev-3733	676	40	property	property	NOUN
inlawrev-3733	676	41	,	,	PUNCT
inlawrev-3733	676	42	both	both	CCONJ
inlawrev-3733	676	43	real	real	ADJ
inlawrev-3733	676	44	and	and	CCONJ
inlawrev-3733	676	45	personal	personal	ADJ
inlawrev-3733	676	46	.	.	PUNCT
inlawrev-3733	676	47	"	"	PUNCT
inlawrev-3733	676	48	)	)	PUNCT
inlawrev-3733	676	49	.	.	PUNCT
inlawrev-3733	677	1	241	241	X
inlawrev-3733	677	2	.	.	PUNCT
inlawrev-3733	678	1	mye^^zc	mye^^zc	X
inlawrev-3733	678	2	,	,	PUNCT
inlawrev-3733	678	3	817	817	NUM
inlawrev-3733	678	4	n.e.2d	n.e.2d	NOUN
inlawrev-3733	678	5	at	at	ADP
inlawrev-3733	678	6	325	325	NUM
inlawrev-3733	678	7	-	-	SYM
inlawrev-3733	678	8	26	26	NUM
inlawrev-3733	678	9	.	.	PUNCT
inlawrev-3733	679	1	242	242	NUM
inlawrev-3733	679	2	.	.	PUNCT
inlawrev-3733	680	1	i	i	PRON
inlawrev-3733	680	2	d.	d.	PROPN
inlawrev-3733	680	3	at	at	ADP
inlawrev-3733	680	4	326	326	NUM
inlawrev-3733	680	5	.	.	PUNCT
inlawrev-3733	681	1	243	243	NUM
inlawrev-3733	681	2	.	.	PUNCT
inlawrev-3733	682	1	i	i	PRON
inlawrev-3733	682	2	d.	d.	PROPN
inlawrev-3733	682	3	at	at	ADP
inlawrev-3733	682	4	327	327	NUM
inlawrev-3733	682	5	-	-	SYM
inlawrev-3733	682	6	28	28	NUM
inlawrev-3733	682	7	(	(	PUNCT
inlawrev-3733	682	8	citing	cite	VERB
inlawrev-3733	682	9	state	state	NOUN
inlawrev-3733	682	10	bd	bd	PROPN
inlawrev-3733	682	11	.	.	PROPN
inlawrev-3733	682	12	oftax	oftax	PROPN
inlawrev-3733	682	13	comm'rs	comm'rs	PROPN
inlawrev-3733	682	14	v.	v.	ADP
inlawrev-3733	682	15	town	town	NOUN
inlawrev-3733	682	16	of	of	ADP
inlawrev-3733	682	17	st	st	PROPN
inlawrev-3733	682	18	.	.	PROPN
inlawrev-3733	682	19	john	john	PROPN
inlawrev-3733	682	20	,	,	PUNCT
inlawrev-3733	682	21	702	702	NUM
inlawrev-3733	682	22	n.e.2d	n.e.2d	NOUN
inlawrev-3733	682	23	1034	1034	NUM
inlawrev-3733	682	24	,	,	PUNCT
inlawrev-3733	682	25	1037	1037	NUM
inlawrev-3733	682	26	(	(	PUNCT
inlawrev-3733	682	27	ind	ind	NOUN
inlawrev-3733	682	28	.	.	PUNCT
inlawrev-3733	682	29	1998	1998	NUM
inlawrev-3733	682	30	)	)	PUNCT
inlawrev-3733	682	31	)	)	PUNCT
inlawrev-3733	682	32	.	.	PUNCT
inlawrev-3733	683	1	244	244	NUM
inlawrev-3733	683	2	.	.	PUNCT
inlawrev-3733	684	1	i	i	PRON
inlawrev-3733	684	2	d	d	PROPN
inlawrev-3733	684	3	at	at	ADP
inlawrev-3733	684	4	328	328	NUM
inlawrev-3733	684	5	.	.	PUNCT
inlawrev-3733	685	1	245	245	NUM
inlawrev-3733	685	2	.	.	PUNCT
inlawrev-3733	686	1	i	i	PRON
inlawrev-3733	686	2	d	d	PROPN
inlawrev-3733	686	3	246	246	NUM
inlawrev-3733	686	4	.	.	PUNCT
inlawrev-3733	687	1	i	i	PRON
inlawrev-3733	687	2	d	d	PROPN
inlawrev-3733	687	3	247	247	NUM
inlawrev-3733	687	4	.	.	PUNCT
inlawrev-3733	688	1	i	i	PRON
inlawrev-3733	688	2	d	d	PROPN
inlawrev-3733	688	3	248	248	NUM
inlawrev-3733	688	4	.	.	PUNCT
inlawrev-3733	689	1	i	i	PRON
inlawrev-3733	689	2	d	d	PROPN
inlawrev-3733	689	3	at	at	ADP
inlawrev-3733	689	4	329	329	NUM
inlawrev-3733	689	5	.	.	PUNCT
inlawrev-3733	690	1	249	249	NUM
inlawrev-3733	690	2	.	.	X
inlawrev-3733	690	3	mat	mat	PROPN
inlawrev-3733	690	4	331	331	NUM
inlawrev-3733	690	5	.	.	PUNCT
inlawrev-3733	691	1	250	250	NUM
inlawrev-3733	691	2	.	.	PUNCT
inlawrev-3733	692	1	i	i	PRON
inlawrev-3733	692	2	d	d	NOUN
inlawrev-3733	692	3	25	25	NUM
inlawrev-3733	692	4	1	1	NUM
inlawrev-3733	692	5	.	.	PUNCT
inlawrev-3733	693	1	818	818	NUM
inlawrev-3733	693	2	n.e.2d	n.e.2d	NOUN
inlawrev-3733	693	3	1009	1009	NUM
inlawrev-3733	693	4	(	(	PUNCT
inlawrev-3733	693	5	ind	ind	NOUN
inlawrev-3733	693	6	.	.	PUNCT
inlawrev-3733	694	1	tax	tax	PROPN
inlawrev-3733	694	2	ct	ct	PROPN
inlawrev-3733	694	3	.	.	PROPN
inlawrev-3733	694	4	2004	2004	NUM
inlawrev-3733	694	5	)	)	PUNCT
inlawrev-3733	694	6	,	,	PUNCT
inlawrev-3733	694	7	trans	trans	PROPN
inlawrev-3733	694	8	,	,	PUNCT
inlawrev-3733	694	9	denied	deny	VERB
inlawrev-3733	694	10	,	,	PUNCT
inlawrev-3733	694	11	2005	2005	NUM
inlawrev-3733	694	12	ind	ind	NOUN
inlawrev-3733	694	13	.	.	PUNCT
inlawrev-3733	695	1	lexis	lexi	VERB
inlawrev-3733	695	2	375	375	NUM
inlawrev-3733	695	3	(	(	PUNCT
inlawrev-3733	695	4	ind	ind	NOUN
inlawrev-3733	695	5	.	.	PUNCT
inlawrev-3733	696	1	apr	apr	PROPN
inlawrev-3733	696	2	.	.	PROPN
inlawrev-3733	697	1	14	14	NUM
inlawrev-3733	697	2	,	,	PUNCT
inlawrev-3733	697	3	2005	2005	NUM
inlawrev-3733	697	4	)	)	PUNCT
inlawrev-3733	697	5	.	.	PUNCT
inlawrev-3733	698	1	1366	1366	NUM
inlawrev-3733	698	2	indiana	indiana	PROPN
inlawrev-3733	698	3	law	law	PROPN
inlawrev-3733	698	4	review	review	NOUN
inlawrev-3733	699	1	[	[	X
inlawrev-3733	699	2	vol	vol	NOUN
inlawrev-3733	699	3	.	.	PUNCT
inlawrev-3733	699	4	38:1341	38:1341	NUM
inlawrev-3733	699	5	1999	1999	NUM
inlawrev-3733	699	6	and	and	CCONJ
inlawrev-3733	699	7	2000	2000	NUM
inlawrev-3733	699	8	appealing	appeal	VERB
inlawrev-3733	699	9	the	the	DET
inlawrev-3733	699	10	property	property	NOUN
inlawrev-3733	699	11	tax	tax	NOUN
inlawrev-3733	699	12	assessment	assessment	NOUN
inlawrev-3733	699	13	by	by	ADP
inlawrev-3733	699	14	the	the	DET
inlawrev-3733	699	15	state	state	PROPN
inlawrev-3733	699	16	board	board	PROPN
inlawrev-3733	699	17	oftax	oftax	NOUN
inlawrev-3733	699	18	commissioners	commissioner	NOUN
inlawrev-3733	699	19	ofthe	ofthe	VERB
inlawrev-3733	699	20	hospital	hospital	NOUN
inlawrev-3733	699	21	's	's	PART
inlawrev-3733	699	22	real	real	ADJ
inlawrev-3733	699	23	and	and	CCONJ
inlawrev-3733	699	24	personal	personal	ADJ
inlawrev-3733	699	25	property	property	NOUN
inlawrev-3733	699	26	that	that	PRON
inlawrev-3733	699	27	was	be	AUX
inlawrev-3733	699	28	part	part	NOUN
inlawrev-3733	699	29	oftheir	oftheir	ADJ
inlawrev-3733	699	30	healthplex.^^^	healthplex.^^^	PROPN
inlawrev-3733	699	31	seventy	seventy	NUM
inlawrev-3733	699	32	-	-	PUNCT
inlawrev-3733	699	33	four	four	NUM
inlawrev-3733	699	34	percent	percent	NOUN
inlawrev-3733	699	35	of	of	ADP
inlawrev-3733	699	36	the	the	DET
inlawrev-3733	699	37	healthplex	healthplex	NOUN
inlawrev-3733	699	38	was	be	AUX
inlawrev-3733	699	39	devoted	devote	VERB
inlawrev-3733	699	40	for	for	ADP
inlawrev-3733	699	41	use	use	NOUN
inlawrev-3733	699	42	as	as	ADP
inlawrev-3733	699	43	a	a	DET
inlawrev-3733	699	44	sportsclub	sportsclub	NOUN
inlawrev-3733	699	45	(	(	PUNCT
inlawrev-3733	699	46	"	"	PUNCT
inlawrev-3733	699	47	club	club	NOUN
inlawrev-3733	699	48	"	"	PUNCT
inlawrev-3733	699	49	)	)	PUNCT
inlawrev-3733	699	50	and	and	CCONJ
inlawrev-3733	699	51	the	the	DET
inlawrev-3733	699	52	other	other	ADJ
inlawrev-3733	699	53	26	26	NUM
inlawrev-3733	699	54	%	%	NOUN
inlawrev-3733	699	55	was	be	AUX
inlawrev-3733	699	56	devoted	devote	VERB
inlawrev-3733	699	57	for	for	ADP
inlawrev-3733	699	58	use	use	NOUN
inlawrev-3733	699	59	as	as	ADP
inlawrev-3733	699	60	the	the	DET
inlawrev-3733	699	61	medical	medical	ADJ
inlawrev-3733	699	62	pavilion	pavilion	NOUN
inlawrev-3733	699	63	(	(	PUNCT
inlawrev-3733	699	64	"	"	PUNCT
inlawrev-3733	699	65	mp").^	mp").^	PROPN
inlawrev-3733	699	66	"	"	PUNCT
inlawrev-3733	699	67	the	the	DET
inlawrev-3733	699	68	hospital	hospital	NOUN
inlawrev-3733	699	69	claimed	claim	VERB
inlawrev-3733	699	70	that	that	SCONJ
inlawrev-3733	699	71	100	100	NUM
inlawrev-3733	699	72	%	%	NOUN
inlawrev-3733	699	73	ofthe	ofthe	NOUN
inlawrev-3733	699	74	club	club	NOUN
inlawrev-3733	699	75	and	and	CCONJ
inlawrev-3733	699	76	91	91	NUM
inlawrev-3733	699	77	%	%	NOUN
inlawrev-3733	699	78	ofthe	ofthe	NOUN
inlawrev-3733	699	79	mp	mp	PROPN
inlawrev-3733	699	80	should	should	AUX
inlawrev-3733	699	81	be	be	AUX
inlawrev-3733	699	82	exempt	exempt	ADJ
inlawrev-3733	699	83	from	from	ADP
inlawrev-3733	699	84	property	property	NOUN
inlawrev-3733	699	85	tax	tax	NOUN
inlawrev-3733	699	86	under	under	ADP
inlawrev-3733	699	87	indiana	indiana	PROPN
inlawrev-3733	699	88	code	code	PROPN
inlawrev-3733	699	89	section	section	NOUN
inlawrev-3733	699	90	6	6	NUM
inlawrev-3733	699	91	-	-	SYM
inlawrev-3733	699	92	1.1	1.1	NUM
inlawrev-3733	699	93	-	-	PUNCT
inlawrev-3733	699	94	1016.^^	1016.^^	NUM
inlawrev-3733	699	95	"	"	PUNCT
inlawrev-3733	699	96	*	*	PUNCT
inlawrev-3733	699	97	both	both	CCONJ
inlawrev-3733	699	98	westview	westview	PROPN
inlawrev-3733	699	99	and	and	CCONJ
inlawrev-3733	699	100	hii	hii	PROPN
inlawrev-3733	699	101	were	be	AUX
inlawrev-3733	699	102	recognized	recognize	VERB
inlawrev-3733	699	103	as	as	ADP
inlawrev-3733	699	104	i.r.c	i.r.c	NOUN
inlawrev-3733	699	105	.	.	PUNCT
inlawrev-3733	700	1	section	section	NOUN
inlawrev-3733	700	2	501(c)(3	501(c)(3	NOUN
inlawrev-3733	700	3	)	)	PUNCT
inlawrev-3733	700	4	organizations.^^^	organizations.^^^	PROPN
inlawrev-3733	700	5	in	in	ADP
inlawrev-3733	700	6	1	1	NUM
inlawrev-3733	700	7	999	999	NUM
inlawrev-3733	700	8	,	,	PUNCT
inlawrev-3733	700	9	the	the	DET
inlawrev-3733	700	10	state	state	NOUN
inlawrev-3733	700	11	board	board	NOUN
inlawrev-3733	700	12	originally	originally	ADV
inlawrev-3733	700	13	allowed	allow	VERB
inlawrev-3733	700	14	a	a	DET
inlawrev-3733	700	15	9	9	NUM
inlawrev-3733	700	16	%	%	NOUN
inlawrev-3733	700	17	exemption	exemption	NOUN
inlawrev-3733	700	18	on	on	ADP
inlawrev-3733	700	19	the	the	DET
inlawrev-3733	700	20	improvement	improvement	NOUN
inlawrev-3733	700	21	of	of	ADP
inlawrev-3733	700	22	the	the	DET
inlawrev-3733	700	23	club	club	NOUN
inlawrev-3733	700	24	and	and	CCONJ
inlawrev-3733	700	25	mp	mp	PROPN
inlawrev-3733	700	26	property	property	NOUN
inlawrev-3733	700	27	,	,	PUNCT
inlawrev-3733	700	28	but	but	CCONJ
inlawrev-3733	700	29	after	after	ADP
inlawrev-3733	700	30	a	a	DET
inlawrev-3733	700	31	rehearing	rehearing	NOUN
inlawrev-3733	700	32	,	,	PUNCT
inlawrev-3733	700	33	the	the	DET
inlawrev-3733	700	34	state	state	NOUN
inlawrev-3733	700	35	board	board	NOUN
inlawrev-3733	700	36	removed	remove	VERB
inlawrev-3733	700	37	the	the	DET
inlawrev-3733	700	38	exemption	exemption	NOUN
inlawrev-3733	700	39	entirely.^^^	entirely.^^^	NOUN
inlawrev-3733	700	40	in	in	ADP
inlawrev-3733	700	41	2000	2000	NUM
inlawrev-3733	700	42	,	,	PUNCT
inlawrev-3733	700	43	the	the	DET
inlawrev-3733	700	44	state	state	NOUN
inlawrev-3733	700	45	board	board	NOUN
inlawrev-3733	700	46	allowed	allow	VERB
inlawrev-3733	700	47	a	a	DET
inlawrev-3733	700	48	9	9	NUM
inlawrev-3733	700	49	%	%	NOUN
inlawrev-3733	700	50	exemption	exemption	NOUN
inlawrev-3733	700	51	only	only	ADV
inlawrev-3733	700	52	for	for	ADP
inlawrev-3733	700	53	the	the	DET
inlawrev-3733	700	54	improvements	improvement	NOUN
inlawrev-3733	700	55	to	to	ADP
inlawrev-3733	700	56	the	the	DET
inlawrev-3733	700	57	club	club	NOUN
inlawrev-3733	700	58	and	and	CCONJ
inlawrev-3733	700	59	mp	mp	PROPN
inlawrev-3733	700	60	property	property	NOUN
inlawrev-3733	700	61	and	and	CCONJ
inlawrev-3733	700	62	denied	deny	VERB
inlawrev-3733	700	63	an	an	DET
inlawrev-3733	700	64	exemption	exemption	NOUN
inlawrev-3733	700	65	for	for	ADP
inlawrev-3733	700	66	the	the	DET
inlawrev-3733	700	67	land	land	NOUN
inlawrev-3733	700	68	on	on	ADP
inlawrev-3733	700	69	which	which	PRON
inlawrev-3733	700	70	the	the	DET
inlawrev-3733	700	71	facilities	facility	NOUN
inlawrev-3733	700	72	sit	sit	VERB
inlawrev-3733	700	73	.	.	PUNCT
inlawrev-3733	701	1	the	the	DET
inlawrev-3733	701	2	state	state	NOUN
inlawrev-3733	701	3	board	board	NOUN
inlawrev-3733	701	4	did	do	AUX
inlawrev-3733	701	5	not	not	PART
inlawrev-3733	701	6	allow	allow	VERB
inlawrev-3733	701	7	any	any	DET
inlawrev-3733	701	8	exemption	exemption	NOUN
inlawrev-3733	701	9	for	for	ADP
inlawrev-3733	701	10	the	the	DET
inlawrev-3733	701	11	personal	personal	ADJ
inlawrev-3733	701	12	property	property	NOUN
inlawrev-3733	701	13	within	within	ADP
inlawrev-3733	701	14	the	the	DET
inlawrev-3733	701	15	facilities	facility	NOUN
inlawrev-3733	701	16	in	in	ADP
inlawrev-3733	701	17	either	either	PRON
inlawrev-3733	701	18	1	1	NUM
inlawrev-3733	701	19	999	999	NUM
inlawrev-3733	701	20	or	or	CCONJ
inlawrev-3733	701	21	2000	2000	NUM
inlawrev-3733	701	22	.	.	PUNCT
inlawrev-3733	702	1	the	the	DET
inlawrev-3733	702	2	hospital	hospital	NOUN
inlawrev-3733	702	3	argued	argue	VERB
inlawrev-3733	702	4	that	that	SCONJ
inlawrev-3733	702	5	the	the	DET
inlawrev-3733	702	6	land	land	NOUN
inlawrev-3733	702	7	,	,	PUNCT
inlawrev-3733	702	8	facility	facility	NOUN
inlawrev-3733	702	9	and	and	CCONJ
inlawrev-3733	702	10	personal	personal	ADJ
inlawrev-3733	702	11	property	property	NOUN
inlawrev-3733	702	12	should	should	AUX
inlawrev-3733	702	13	all	all	PRON
inlawrev-3733	702	14	be	be	AUX
inlawrev-3733	702	15	exempt	exempt	ADJ
inlawrev-3733	702	16	under	under	ADP
inlawrev-3733	702	17	the	the	DET
inlawrev-3733	702	18	charitable	charitable	ADJ
inlawrev-3733	702	19	exemption	exemption	NOUN
inlawrev-3733	702	20	because	because	SCONJ
inlawrev-3733	702	21	they	they	PRON
inlawrev-3733	702	22	were	be	AUX
inlawrev-3733	702	23	used	use	VERB
inlawrev-3733	702	24	for	for	ADP
inlawrev-3733	702	25	the	the	DET
inlawrev-3733	702	26	hospital	hospital	NOUN
inlawrev-3733	702	27	's	's	PART
inlawrev-3733	702	28	charitable	charitable	ADJ
inlawrev-3733	702	29	purpose	purpose	NOUN
inlawrev-3733	702	30	.	.	PUNCT
inlawrev-3733	703	1	the	the	DET
inlawrev-3733	703	2	hospital	hospital	NOUN
inlawrev-3733	703	3	specifically	specifically	ADV
inlawrev-3733	703	4	argued	argue	VERB
inlawrev-3733	703	5	that	that	SCONJ
inlawrev-3733	703	6	"	"	PUNCT
inlawrev-3733	703	7	there	there	PRON
inlawrev-3733	703	8	should	should	AUX
inlawrev-3733	703	9	be	be	AUX
inlawrev-3733	703	10	no	no	DET
inlawrev-3733	703	11	legal	legal	ADJ
inlawrev-3733	703	12	difference	difference	NOUN
inlawrev-3733	703	13	between	between	ADP
inlawrev-3733	703	14	the	the	DET
inlawrev-3733	703	15	delivery	delivery	NOUN
inlawrev-3733	703	16	of	of	ADP
inlawrev-3733	703	17	health	health	NOUN
inlawrev-3733	703	18	care	care	NOUN
inlawrev-3733	703	19	in	in	ADP
inlawrev-3733	703	20	the	the	DET
inlawrev-3733	703	21	traditional	traditional	ADJ
inlawrev-3733	703	22	sense	sense	NOUN
inlawrev-3733	703	23	.	.	PUNCT
inlawrev-3733	703	24	.	.	PUNCT
inlawrev-3733	704	1	.	.	PUNCT
inlawrev-3733	705	1	and	and	CCONJ
inlawrev-3733	705	2	the	the	DET
inlawrev-3733	705	3	activities	activity	NOUN
inlawrev-3733	705	4	.	.	PUNCT
inlawrev-3733	705	5	.	.	PUNCT
inlawrev-3733	705	6	.	.	PUNCT
inlawrev-3733	706	1	aimed	aim	VERB
inlawrev-3733	706	2	at	at	ADP
inlawrev-3733	706	3	preventing	prevent	VERB
inlawrev-3733	706	4	disease	disease	NOUN
inlawrev-3733	706	5	in	in	ADP
inlawrev-3733	706	6	the	the	DET
inlawrev-3733	706	7	first	first	ADJ
inlawrev-3733	706	8	instance	instance	NOUN
inlawrev-3733	706	9	.	.	PUNCT
inlawrev-3733	707	1	"^^^	"^^^	PUNCT
inlawrev-3733	708	1	the	the	DET
inlawrev-3733	708	2	state	state	PROPN
inlawrev-3733	708	3	board	board	NOUN
inlawrev-3733	708	4	argued	argue	VERB
inlawrev-3733	708	5	that	that	SCONJ
inlawrev-3733	708	6	the	the	DET
inlawrev-3733	708	7	facility	facility	NOUN
inlawrev-3733	708	8	was	be	AUX
inlawrev-3733	708	9	essentially	essentially	ADV
inlawrev-3733	708	10	a	a	DET
inlawrev-3733	708	11	commercial	commercial	ADJ
inlawrev-3733	708	12	health	health	NOUN
inlawrev-3733	708	13	club	club	NOUN
inlawrev-3733	708	14	that	that	PRON
inlawrev-3733	708	15	was	be	AUX
inlawrev-3733	708	16	neither	neither	CCONJ
inlawrev-3733	708	17	affordable	affordable	ADJ
inlawrev-3733	708	18	nor	nor	CCONJ
inlawrev-3733	708	19	accessible.^^^	accessible.^^^	PROPN
inlawrev-3733	708	20	the	the	DET
inlawrev-3733	708	21	tax	tax	NOUN
inlawrev-3733	708	22	court	court	NOUN
inlawrev-3733	708	23	,	,	PUNCT
inlawrev-3733	708	24	relying	rely	VERB
inlawrev-3733	708	25	on	on	ADP
inlawrev-3733	708	26	an	an	DET
inlawrev-3733	708	27	opinion	opinion	NOUN
inlawrev-3733	708	28	from	from	ADP
inlawrev-3733	708	29	the	the	DET
inlawrev-3733	708	30	1994	1994	NUM
inlawrev-3733	708	31	tennessee	tennessee	PROPN
inlawrev-3733	708	32	court	court	PROPN
inlawrev-3733	708	33	ofappeals,^^^	ofappeals,^^^	PROPN
inlawrev-3733	708	34	held	hold	VERB
inlawrev-3733	708	35	that	that	SCONJ
inlawrev-3733	708	36	the	the	DET
inlawrev-3733	708	37	club	club	NOUN
inlawrev-3733	708	38	did	do	AUX
inlawrev-3733	708	39	not	not	PART
inlawrev-3733	708	40	qualify	qualify	VERB
inlawrev-3733	708	41	for	for	ADP
inlawrev-3733	708	42	the	the	DET
inlawrev-3733	708	43	charitable	charitable	ADJ
inlawrev-3733	708	44	purposes	purpose	NOUN
inlawrev-3733	708	45	exemption.-^^^	exemption.-^^^	VERB
inlawrev-3733	708	46	the	the	DET
inlawrev-3733	708	47	tax	tax	NOUN
inlawrev-3733	708	48	court	court	NOUN
inlawrev-3733	708	49	's	's	PART
inlawrev-3733	708	50	holding	holding	NOUN
inlawrev-3733	708	51	cited	cite	VERB
inlawrev-3733	708	52	,	,	PUNCT
inlawrev-3733	708	53	as	as	ADP
inlawrev-3733	708	54	a	a	DET
inlawrev-3733	708	55	relevant	relevant	ADJ
inlawrev-3733	708	56	factor	factor	NOUN
inlawrev-3733	708	57	,	,	PUNCT
inlawrev-3733	708	58	the	the	DET
inlawrev-3733	708	59	evidence	evidence	NOUN
inlawrev-3733	708	60	that	that	SCONJ
inlawrev-3733	708	61	the	the	DET
inlawrev-3733	708	62	club	club	NOUN
inlawrev-3733	708	63	offers	offer	VERB
inlawrev-3733	708	64	many	many	ADJ
inlawrev-3733	708	65	ofthe	ofthe	ADJ
inlawrev-3733	708	66	same	same	ADJ
inlawrev-3733	708	67	programs	program	NOUN
inlawrev-3733	708	68	and	and	CCONJ
inlawrev-3733	708	69	also	also	ADV
inlawrev-3733	708	70	advertises	advertise	VERB
inlawrev-3733	708	71	to	to	PART
inlawrev-3733	708	72	compete	compete	VERB
inlawrev-3733	708	73	with	with	ADP
inlawrev-3733	708	74	for	for	ADP
inlawrev-3733	708	75	-	-	PUNCT
inlawrev-3733	708	76	profit	profit	NOUN
inlawrev-3733	708	77	businesses	business	NOUN
inlawrev-3733	708	78	.	.	PUNCT
inlawrev-3733	709	1	^^^	^^^	ADP
inlawrev-3733	709	2	the	the	DET
inlawrev-3733	709	3	tax	tax	NOUN
inlawrev-3733	709	4	court	court	NOUN
inlawrev-3733	709	5	reversed	reverse	VERB
inlawrev-3733	709	6	the	the	DET
inlawrev-3733	709	7	state	state	NOUN
inlawrev-3733	709	8	board	board	NOUN
inlawrev-3733	709	9	,	,	PUNCT
inlawrev-3733	709	10	in	in	ADP
inlawrev-3733	709	11	part	part	NOUN
inlawrev-3733	709	12	,	,	PUNCT
inlawrev-3733	709	13	in	in	ADP
inlawrev-3733	709	14	holding	hold	VERB
inlawrev-3733	709	15	that	that	SCONJ
inlawrev-3733	709	16	38	38	NUM
inlawrev-3733	709	17	%	%	NOUN
inlawrev-3733	709	18	of	of	ADP
inlawrev-3733	709	19	the	the	DET
inlawrev-3733	709	20	mp	mp	NOUN
inlawrev-3733	709	21	was	be	AUX
inlawrev-3733	709	22	entitled	entitle	VERB
inlawrev-3733	709	23	to	to	ADP
inlawrev-3733	709	24	the	the	DET
inlawrev-3733	709	25	exemption.^^^	exemption.^^^	NOUN
inlawrev-3733	709	26	the	the	DET
inlawrev-3733	709	27	tax	tax	NOUN
inlawrev-3733	709	28	court	court	NOUN
inlawrev-3733	709	29	found	find	VERB
inlawrev-3733	709	30	that	that	SCONJ
inlawrev-3733	709	31	the	the	DET
inlawrev-3733	709	32	evidence	evidence	NOUN
inlawrev-3733	709	33	supported	support	VERB
inlawrev-3733	709	34	the	the	DET
inlawrev-3733	709	35	exemption	exemption	NOUN
inlawrev-3733	709	36	because	because	SCONJ
inlawrev-3733	709	37	38	38	NUM
inlawrev-3733	709	38	%	%	NOUN
inlawrev-3733	709	39	of	of	ADP
inlawrev-3733	709	40	the	the	DET
inlawrev-3733	709	41	mp	mp	NOUN
inlawrev-3733	709	42	was	be	AUX
inlawrev-3733	709	43	used	use	VERB
inlawrev-3733	709	44	to	to	PART
inlawrev-3733	709	45	support	support	VERB
inlawrev-3733	709	46	the	the	DET
inlawrev-3733	709	47	inpatient	inpatient	PROPN
inlawrev-3733	709	48	facility	facility	NOUN
inlawrev-3733	709	49	(	(	PUNCT
inlawrev-3733	709	50	which	which	PRON
inlawrev-3733	709	51	has	have	VERB
inlawrev-3733	709	52	a	a	DET
inlawrev-3733	709	53	charitable	charitable	ADJ
inlawrev-3733	709	54	purpose).^^^	purpose).^^^	NOUN
inlawrev-3733	709	55	the	the	DET
inlawrev-3733	709	56	hospital	hospital	NOUN
inlawrev-3733	709	57	also	also	ADV
inlawrev-3733	709	58	claimed	claim	VERB
inlawrev-3733	709	59	that	that	SCONJ
inlawrev-3733	709	60	the	the	DET
inlawrev-3733	709	61	state	state	NOUN
inlawrev-3733	709	62	board	board	NOUN
inlawrev-3733	709	63	,	,	PUNCT
inlawrev-3733	709	64	in	in	ADP
inlawrev-3733	709	65	denying	deny	VERB
inlawrev-3733	709	66	the	the	DET
inlawrev-3733	709	67	exemption	exemption	NOUN
inlawrev-3733	709	68	,	,	PUNCT
inlawrev-3733	709	69	violated	violate	VERB
inlawrev-3733	709	70	article	article	NOUN
inlawrev-3733	709	71	i	i	PRON
inlawrev-3733	709	72	,	,	PUNCT
inlawrev-3733	709	73	section	section	NOUN
inlawrev-3733	709	74	23	23	NUM
inlawrev-3733	709	75	of	of	ADP
inlawrev-3733	709	76	252	252	NUM
inlawrev-3733	709	77	.	.	PUNCT
inlawrev-3733	709	78	mat	mat	NOUN
inlawrev-3733	709	79	1011	1011	NUM
inlawrev-3733	709	80	.	.	PUNCT
inlawrev-3733	710	1	253	253	NUM
inlawrev-3733	710	2	.	.	PUNCT
inlawrev-3733	711	1	i	i	PRON
inlawrev-3733	711	2	d.	d.	PROPN
inlawrev-3733	711	3	25a	25a	NUM
inlawrev-3733	711	4	.	.	PUNCT
inlawrev-3733	712	1	i	i	PRON
inlawrev-3733	712	2	d.	d.	PROPN
inlawrev-3733	712	3	at	at	ADP
inlawrev-3733	712	4	1013	1013	NUM
inlawrev-3733	712	5	(	(	PUNCT
inlawrev-3733	712	6	specifically	specifically	ADV
inlawrev-3733	712	7	the	the	DET
inlawrev-3733	712	8	hospital	hospital	NOUN
inlawrev-3733	712	9	relied	rely	VERB
inlawrev-3733	712	10	on	on	ADP
inlawrev-3733	712	11	ind	ind	PROPN
inlawrev-3733	712	12	.	.	PUNCT
inlawrev-3733	713	1	code	code	PROPN
inlawrev-3733	713	2	§	§	PROPN
inlawrev-3733	713	3	6	6	NUM
inlawrev-3733	713	4	-	-	PUNCT
inlawrev-3733	713	5	l.l-10	l.l-10	NUM
inlawrev-3733	713	6	-	-	PUNCT
inlawrev-3733	713	7	16(a	16(a	NUM
inlawrev-3733	713	8	)	)	PUNCT
inlawrev-3733	713	9	,	,	PUNCT
inlawrev-3733	713	10	which	which	PRON
inlawrev-3733	713	11	provides	provide	VERB
inlawrev-3733	713	12	that	that	SCONJ
inlawrev-3733	713	13	"	"	PUNCT
inlawrev-3733	713	14	[	[	X
inlawrev-3733	713	15	a	a	X
inlawrev-3733	713	16	]	]	X
inlawrev-3733	713	17	11	11	NUM
inlawrev-3733	713	18	or	or	CCONJ
inlawrev-3733	713	19	part	part	NOUN
inlawrev-3733	713	20	of	of	ADP
inlawrev-3733	713	21	a	a	DET
inlawrev-3733	713	22	building	building	NOUN
inlawrev-3733	713	23	is	be	AUX
inlawrev-3733	713	24	exempt	exempt	ADJ
inlawrev-3733	713	25	form	form	NOUN
inlawrev-3733	713	26	property	property	NOUN
inlawrev-3733	713	27	taxation	taxation	NOUN
inlawrev-3733	713	28	if	if	SCONJ
inlawrev-3733	713	29	it	it	PRON
inlawrev-3733	713	30	is	be	AUX
inlawrev-3733	713	31	owned	own	VERB
inlawrev-3733	713	32	,	,	PUNCT
inlawrev-3733	713	33	occupied	occupy	VERB
inlawrev-3733	713	34	,	,	PUNCT
inlawrev-3733	713	35	and	and	CCONJ
inlawrev-3733	713	36	used	use	VERB
inlawrev-3733	713	37	[	[	PUNCT
inlawrev-3733	713	38	]	]	X
inlawrev-3733	713	39	for	for	ADP
inlawrev-3733	713	40	.	.	PUNCT
inlawrev-3733	713	41	.	.	PUNCT
inlawrev-3733	713	42	.	.	PUNCT
inlawrev-3733	714	1	charitable	charitable	ADJ
inlawrev-3733	714	2	purposes	purpose	NOUN
inlawrev-3733	714	3	"	"	PUNCT
inlawrev-3733	714	4	)	)	PUNCT
inlawrev-3733	714	5	.	.	PUNCT
inlawrev-3733	715	1	255	255	NUM
inlawrev-3733	715	2	.	.	PUNCT
inlawrev-3733	716	1	m	m	VERB
inlawrev-3733	716	2	at	at	ADP
inlawrev-3733	716	3	1	1	NUM
inlawrev-3733	716	4	1	1	NUM
inlawrev-3733	716	5	1	1	NUM
inlawrev-3733	716	6	(	(	PUNCT
inlawrev-3733	716	7	citing	cite	VERB
inlawrev-3733	716	8	internal	internal	ADJ
inlawrev-3733	716	9	revenue	revenue	NOUN
inlawrev-3733	716	10	code	code	NOUN
inlawrev-3733	716	11	§	§	PROPN
inlawrev-3733	716	12	50	50	NUM
inlawrev-3733	716	13	1	1	NUM
inlawrev-3733	716	14	(	(	PUNCT
inlawrev-3733	716	15	c)(3	c)(3	NOUN
inlawrev-3733	716	16	)	)	PUNCT
inlawrev-3733	716	17	which	which	PRON
inlawrev-3733	716	18	exempts	exempt	VERB
inlawrev-3733	716	19	certain	certain	ADJ
inlawrev-3733	716	20	corporations	corporation	NOUN
inlawrev-3733	716	21	from	from	ADP
inlawrev-3733	716	22	federal	federal	ADJ
inlawrev-3733	716	23	income	income	NOUN
inlawrev-3733	716	24	tax	tax	NOUN
inlawrev-3733	716	25	)	)	PUNCT
inlawrev-3733	716	26	.	.	PUNCT
inlawrev-3733	717	1	256	256	NUM
inlawrev-3733	717	2	.	.	PUNCT
inlawrev-3733	718	1	i	i	PRON
inlawrev-3733	718	2	d	d	PROPN
inlawrev-3733	718	3	at	at	ADP
inlawrev-3733	718	4	1013	1013	NUM
inlawrev-3733	718	5	.	.	PUNCT
inlawrev-3733	719	1	257	257	NUM
inlawrev-3733	719	2	.	.	PUNCT
inlawrev-3733	720	1	i	i	PRON
inlawrev-3733	720	2	d	d	PROPN
inlawrev-3733	720	3	at	at	ADP
inlawrev-3733	720	4	1016	1016	NUM
inlawrev-3733	720	5	.	.	PUNCT
inlawrev-3733	721	1	258	258	NUM
inlawrev-3733	721	2	.	.	PUNCT
inlawrev-3733	722	1	i	i	PRON
inlawrev-3733	722	2	d	d	PROPN
inlawrev-3733	722	3	259	259	NUM
inlawrev-3733	722	4	.	.	PUNCT
inlawrev-3733	723	1	/<i	/<i	PUNCT
inlawrev-3733	723	2	.	.	PUNCT
inlawrev-3733	724	1	at	at	ADP
inlawrev-3733	724	2	1017	1017	NUM
inlawrev-3733	724	3	(	(	PUNCT
inlawrev-3733	724	4	citing	cite	VERB
inlawrev-3733	724	5	middle	middle	PROPN
inlawrev-3733	724	6	tenn	tenn	PROPN
inlawrev-3733	724	7	.	.	PROPN
inlawrev-3733	725	1	med	med	PROPN
inlawrev-3733	725	2	.	.	PUNCT
inlawrev-3733	725	3	ctr	ctr	PROPN
inlawrev-3733	725	4	.	.	PUNCT
inlawrev-3733	726	1	v.	v.	ADP
inlawrev-3733	726	2	assessment	assessment	NOUN
inlawrev-3733	726	3	appeals	appeal	NOUN
inlawrev-3733	726	4	comm'n	comm'n	VERB
inlawrev-3733	726	5	ofthe	ofthe	NOUN
inlawrev-3733	726	6	state	state	NOUN
inlawrev-3733	726	7	of	of	ADP
inlawrev-3733	726	8	tenn	tenn	PROPN
inlawrev-3733	726	9	.	.	PROPN
inlawrev-3733	726	10	,	,	PUNCT
inlawrev-3733	726	11	1994	1994	NUM
inlawrev-3733	726	12	wl	wl	SYM
inlawrev-3733	726	13	32584	32584	NUM
inlawrev-3733	726	14	,	,	PUNCT
inlawrev-3733	726	15	at	at	ADP
inlawrev-3733	726	16	*	*	NUM
inlawrev-3733	726	17	4	4	NUM
inlawrev-3733	726	18	(	(	PUNCT
inlawrev-3733	726	19	tenn	tenn	PROPN
inlawrev-3733	726	20	.	.	PROPN
inlawrev-3733	727	1	ct	ct	PROPN
inlawrev-3733	727	2	.	.	PUNCT
inlawrev-3733	728	1	app	app	PROPN
inlawrev-3733	728	2	.	.	PUNCT
inlawrev-3733	729	1	feb	feb	PROPN
inlawrev-3733	729	2	.	.	PROPN
inlawrev-3733	729	3	4	4	NUM
inlawrev-3733	729	4	,	,	PUNCT
inlawrev-3733	729	5	1994	1994	NUM
inlawrev-3733	729	6	)	)	PUNCT
inlawrev-3733	729	7	)	)	PUNCT
inlawrev-3733	729	8	.	.	PUNCT
inlawrev-3733	730	1	260	260	NUM
inlawrev-3733	730	2	.	.	PUNCT
inlawrev-3733	731	1	/j	/j	INTJ
inlawrev-3733	731	2	.	.	PUNCT
inlawrev-3733	732	1	at	at	ADP
inlawrev-3733	732	2	1018	1018	NUM
inlawrev-3733	732	3	.	.	PUNCT
inlawrev-3733	733	1	261	261	NUM
inlawrev-3733	733	2	.	.	PUNCT
inlawrev-3733	734	1	i	i	PROPN
inlawrev-3733	734	2	d	d	PROPN
inlawrev-3733	734	3	262	262	PROPN
inlawrev-3733	734	4	.	.	PUNCT
inlawrev-3733	735	1	i	i	PRON
inlawrev-3733	735	2	d	d	PROPN
inlawrev-3733	735	3	at	at	ADP
inlawrev-3733	735	4	1019	1019	NUM
inlawrev-3733	735	5	.	.	PUNCT
inlawrev-3733	736	1	263	263	NUM
inlawrev-3733	736	2	.	.	PUNCT
inlawrev-3733	737	1	i	i	PRON
inlawrev-3733	737	2	d	d	PROPN
inlawrev-3733	737	3	at	at	ADP
inlawrev-3733	737	4	1018	1018	NUM
inlawrev-3733	737	5	-	-	SYM
inlawrev-3733	737	6	19	19	NUM
inlawrev-3733	737	7	.	.	NOUN
inlawrev-3733	737	8	2005	2005	NUM
inlawrev-3733	737	9	]	]	PUNCT
inlawrev-3733	737	10	tax	tax	NOUN
inlawrev-3733	737	11	law	law	NOUN
inlawrev-3733	737	12	1367	1367	NUM
inlawrev-3733	737	13	the	the	DET
inlawrev-3733	737	14	indiana	indiana	PROPN
inlawrev-3733	737	15	constitution	constitution	PROPN
inlawrev-3733	737	16	(	(	PUNCT
inlawrev-3733	737	17	"	"	PUNCT
inlawrev-3733	737	18	equal	equal	ADJ
inlawrev-3733	737	19	privileges	privilege	NOUN
inlawrev-3733	737	20	and	and	CCONJ
inlawrev-3733	737	21	immunities	immunity	NOUN
inlawrev-3733	737	22	clause").^^"^	clause").^^"^	VERB
inlawrev-3733	737	23	the	the	DET
inlawrev-3733	737	24	hospital	hospital	NOUN
inlawrev-3733	737	25	's	's	PART
inlawrev-3733	737	26	claim	claim	NOUN
inlawrev-3733	737	27	was	be	AUX
inlawrev-3733	737	28	based	base	VERB
inlawrev-3733	737	29	on	on	ADP
inlawrev-3733	737	30	the	the	DET
inlawrev-3733	737	31	state	state	NOUN
inlawrev-3733	737	32	board	board	PROPN
inlawrev-3733	737	33	's	's	PART
inlawrev-3733	737	34	granting	grant	VERB
inlawrev-3733	737	35	ofa	ofa	PROPN
inlawrev-3733	737	36	charitable	charitable	ADJ
inlawrev-3733	737	37	purposes	purpose	NOUN
inlawrev-3733	737	38	exemption	exemption	NOUN
inlawrev-3733	737	39	to	to	ADP
inlawrev-3733	737	40	the	the	DET
inlawrev-3733	737	41	jewish	jewish	ADJ
inlawrev-3733	737	42	community	community	NOUN
inlawrev-3733	737	43	center	center	NOUN
inlawrev-3733	737	44	(	(	PUNCT
inlawrev-3733	737	45	jcc).^^^	jcc).^^^	ADJ
inlawrev-3733	737	46	the	the	DET
inlawrev-3733	737	47	tax	tax	NOUN
inlawrev-3733	737	48	court	court	NOUN
inlawrev-3733	737	49	stated	state	VERB
inlawrev-3733	737	50	that	that	SCONJ
inlawrev-3733	737	51	a	a	DET
inlawrev-3733	737	52	claim	claim	NOUN
inlawrev-3733	737	53	asserted	assert	VERB
inlawrev-3733	737	54	under	under	ADP
inlawrev-3733	737	55	the	the	DET
inlawrev-3733	737	56	equal	equal	ADJ
inlawrev-3733	737	57	privileges	privilege	NOUN
inlawrev-3733	737	58	and	and	CCONJ
inlawrev-3733	737	59	immunities	immunity	NOUN
inlawrev-3733	737	60	clause	clause	NOUN
inlawrev-3733	737	61	must	must	AUX
inlawrev-3733	737	62	pass	pass	VERB
inlawrev-3733	737	63	the	the	DET
inlawrev-3733	737	64	two	two	NUM
inlawrev-3733	737	65	part	part	NOUN
inlawrev-3733	737	66	test	test	NOUN
inlawrev-3733	737	67	from	from	ADP
inlawrev-3733	737	68	collins	collins	PROPN
inlawrev-3733	737	69	v.	v.	CCONJ
inlawrev-3733	737	70	day?^^	day?^^	VERB
inlawrev-3733	737	71	the	the	DET
inlawrev-3733	737	72	tax	tax	NOUN
inlawrev-3733	737	73	court	court	NOUN
inlawrev-3733	737	74	found	find	VERB
inlawrev-3733	737	75	that	that	SCONJ
inlawrev-3733	737	76	although	although	SCONJ
inlawrev-3733	737	77	there	there	PRON
inlawrev-3733	737	78	was	be	VERB
inlawrev-3733	737	79	evidence	evidence	NOUN
inlawrev-3733	737	80	that	that	SCONJ
inlawrev-3733	737	81	the	the	DET
inlawrev-3733	737	82	jcc	jcc	PROPN
inlawrev-3733	737	83	offered	offer	VERB
inlawrev-3733	737	84	and	and	CCONJ
inlawrev-3733	737	85	operated	operate	VERB
inlawrev-3733	737	86	similar	similar	ADJ
inlawrev-3733	737	87	programs	program	NOUN
inlawrev-3733	737	88	,	,	PUNCT
inlawrev-3733	737	89	there	there	PRON
inlawrev-3733	737	90	was	be	VERB
inlawrev-3733	737	91	no	no	DET
inlawrev-3733	737	92	evidence	evidence	NOUN
inlawrev-3733	737	93	of	of	ADP
inlawrev-3733	737	94	the	the	DET
inlawrev-3733	737	95	percentage	percentage	NOUN
inlawrev-3733	737	96	of	of	ADP
inlawrev-3733	737	97	use	use	NOUN
inlawrev-3733	737	98	between	between	ADP
inlawrev-3733	737	99	the	the	DET
inlawrev-3733	737	100	charitable	charitable	ADJ
inlawrev-3733	737	101	and	and	CCONJ
inlawrev-3733	737	102	non	non	ADJ
inlawrev-3733	737	103	-	-	ADJ
inlawrev-3733	737	104	charitable	charitable	ADJ
inlawrev-3733	737	105	purposes.^^^	purposes.^^^	NOUN
inlawrev-3733	737	106	therefore	therefore	ADV
inlawrev-3733	737	107	,	,	PUNCT
inlawrev-3733	737	108	the	the	DET
inlawrev-3733	737	109	tax	tax	NOUN
inlawrev-3733	737	110	court	court	NOUN
inlawrev-3733	737	111	held	hold	VERB
inlawrev-3733	737	112	that	that	SCONJ
inlawrev-3733	737	113	the	the	DET
inlawrev-3733	737	114	evidence	evidence	NOUN
inlawrev-3733	737	115	in	in	ADP
inlawrev-3733	737	116	the	the	DET
inlawrev-3733	737	117	record	record	NOUN
inlawrev-3733	737	118	was	be	AUX
inlawrev-3733	737	119	insufficient	insufficient	ADJ
inlawrev-3733	737	120	in	in	ADP
inlawrev-3733	737	121	showing	show	VERB
inlawrev-3733	737	122	that	that	SCONJ
inlawrev-3733	737	123	the	the	DET
inlawrev-3733	737	124	jcc	jcc	PROPN
inlawrev-3733	737	125	and	and	CCONJ
inlawrev-3733	737	126	the	the	DET
inlawrev-3733	737	127	hospital	hospital	NOUN
inlawrev-3733	737	128	were	be	AUX
inlawrev-3733	737	129	"	"	PUNCT
inlawrev-3733	737	130	similarly	similarly	ADV
inlawrev-3733	737	131	situated	situate	VERB
inlawrev-3733	737	132	"	"	PUNCT
inlawrev-3733	737	133	as	as	SCONJ
inlawrev-3733	737	134	is	be	AUX
inlawrev-3733	737	135	required	require	VERB
inlawrev-3733	737	136	by	by	ADP
inlawrev-3733	737	137	the	the	DET
inlawrev-3733	737	138	second	second	ADJ
inlawrev-3733	737	139	prong	prong	NOUN
inlawrev-3733	737	140	of	of	ADP
inlawrev-3733	737	141	the	the	DET
inlawrev-3733	737	142	test.^^^	test.^^^	PROPN
inlawrev-3733	737	143	10	10	NUM
inlawrev-3733	737	144	.	.	PUNCT
inlawrev-3733	738	1	cooperative	cooperative	PROPN
inlawrev-3733	738	2	,	,	PUNCT
inlawrev-3733	738	3	inc	inc	PROPN
inlawrev-3733	738	4	.	.	PROPN
inlawrev-3733	739	1	v.	v.	ADP
inlawrev-3733	739	2	department	department	PROPN
inlawrev-3733	739	3	of	of	ADP
inlawrev-3733	739	4	local	local	ADJ
inlawrev-3733	739	5	government	government	NOUN
inlawrev-3733	739	6	finance	finance	NOUN
inlawrev-3733	739	7	.	.	PUNCT
inlawrev-3733	740	1	"^^^	"^^^	PUNCT
inlawrev-3733	740	2	—	—	PUNCT
inlawrev-3733	740	3	hoosier	hoosier	NOUN
inlawrev-3733	740	4	energy	energy	NOUN
inlawrev-3733	740	5	is	be	AUX
inlawrev-3733	740	6	owned	own	VERB
inlawrev-3733	740	7	by	by	ADP
inlawrev-3733	740	8	sixteen	sixteen	NUM
inlawrev-3733	740	9	local	local	ADJ
inlawrev-3733	740	10	rural	rural	ADJ
inlawrev-3733	740	11	electric	electric	ADJ
inlawrev-3733	740	12	membership	membership	NOUN
inlawrev-3733	740	13	corporations	corporation	NOUN
inlawrev-3733	740	14	(	(	PUNCT
inlawrev-3733	740	15	"	"	PUNCT
inlawrev-3733	740	16	remcs").^^^	remcs").^^^	ADJ
inlawrev-3733	740	17	hoosier	hoosier	NOUN
inlawrev-3733	740	18	energy	energy	NOUN
inlawrev-3733	740	19	furnishes	furnish	VERB
inlawrev-3733	740	20	energy	energy	NOUN
inlawrev-3733	740	21	to	to	ADP
inlawrev-3733	740	22	the	the	DET
inlawrev-3733	740	23	remcs	remcs	NOUN
inlawrev-3733	740	24	,	,	PUNCT
inlawrev-3733	740	25	and	and	CCONJ
inlawrev-3733	740	26	the	the	DET
inlawrev-3733	740	27	remcs	remcs	NOUN
inlawrev-3733	740	28	then	then	ADV
inlawrev-3733	740	29	deliver	deliver	VERB
inlawrev-3733	740	30	the	the	DET
inlawrev-3733	740	31	electricity	electricity	NOUN
inlawrev-3733	740	32	to	to	ADP
inlawrev-3733	740	33	the	the	DET
inlawrev-3733	740	34	ultimate	ultimate	ADJ
inlawrev-3733	740	35	consumer.^^^	consumer.^^^	PROPN
inlawrev-3733	740	36	in	in	ADP
inlawrev-3733	740	37	both	both	DET
inlawrev-3733	740	38	1999	1999	NUM
inlawrev-3733	740	39	and	and	CCONJ
inlawrev-3733	740	40	2000	2000	NUM
inlawrev-3733	740	41	the	the	DET
inlawrev-3733	740	42	remcs	remcs	NOUN
inlawrev-3733	740	43	attempted	attempt	VERB
inlawrev-3733	740	44	to	to	PART
inlawrev-3733	740	45	file	file	VERB
inlawrev-3733	740	46	a	a	DET
inlawrev-3733	740	47	consolidated	consolidated	ADJ
inlawrev-3733	740	48	property	property	NOUN
inlawrev-3733	740	49	tax	tax	NOUN
inlawrev-3733	740	50	retum.^^^	retum.^^^	NOUN
inlawrev-3733	740	51	in	in	ADP
inlawrev-3733	740	52	both	both	DET
inlawrev-3733	740	53	years	year	NOUN
inlawrev-3733	740	54	the	the	DET
inlawrev-3733	740	55	state	state	NOUN
inlawrev-3733	740	56	board	board	NOUN
inlawrev-3733	740	57	denied	deny	VERB
inlawrev-3733	740	58	the	the	DET
inlawrev-3733	740	59	remcs	remcs	NOUN
inlawrev-3733	740	60	filing	filing	NOUN
inlawrev-3733	740	61	of	of	ADP
inlawrev-3733	740	62	consolidated	consolidated	ADJ
inlawrev-3733	740	63	returns	return	NOUN
inlawrev-3733	740	64	,	,	PUNCT
inlawrev-3733	740	65	and	and	CCONJ
inlawrev-3733	740	66	in	in	ADP
inlawrev-3733	740	67	both	both	DET
inlawrev-3733	740	68	1999	1999	NUM
inlawrev-3733	740	69	and	and	CCONJ
inlawrev-3733	740	70	2000	2000	NUM
inlawrev-3733	740	71	the	the	DET
inlawrev-3733	740	72	remcs	remcs	NOUN
inlawrev-3733	740	73	filed	file	VERB
inlawrev-3733	740	74	an	an	DET
inlawrev-3733	740	75	original	original	ADJ
inlawrev-3733	740	76	tax	tax	NOUN
inlawrev-3733	740	77	appeal.^^^	appeal.^^^	PROPN
inlawrev-3733	740	78	the	the	DET
inlawrev-3733	740	79	tax	tax	NOUN
inlawrev-3733	740	80	court	court	NOUN
inlawrev-3733	740	81	consolidated	consolidate	VERB
inlawrev-3733	740	82	the	the	DET
inlawrev-3733	740	83	appeals	appeal	NOUN
inlawrev-3733	740	84	into	into	ADP
inlawrev-3733	740	85	this	this	DET
inlawrev-3733	740	86	single	single	ADJ
inlawrev-3733	740	87	action	action	NOUN
inlawrev-3733	740	88	and	and	CCONJ
inlawrev-3733	740	89	affirmed	affirm	VERB
inlawrev-3733	740	90	the	the	DET
inlawrev-3733	740	91	state	state	NOUN
inlawrev-3733	740	92	board	board	NOUN
inlawrev-3733	740	93	in	in	ADP
inlawrev-3733	740	94	denying	deny	VERB
inlawrev-3733	740	95	the	the	DET
inlawrev-3733	740	96	remcs	remcs	NOUN
inlawrev-3733	740	97	'	'	PART
inlawrev-3733	740	98	requests	request	NOUN
inlawrev-3733	740	99	to	to	PART
inlawrev-3733	740	100	file	file	VERB
inlawrev-3733	740	101	consolidated	consolidate	VERB
inlawrev-3733	740	102	returns.^^'^	returns.^^'^	PROPN
inlawrev-3733	740	103	the	the	DET
inlawrev-3733	740	104	remcs	remcs	NOUN
inlawrev-3733	740	105	wanted	want	VERB
inlawrev-3733	740	106	to	to	PART
inlawrev-3733	740	107	file	file	VERB
inlawrev-3733	740	108	consolidated	consolidated	ADJ
inlawrev-3733	740	109	returns	return	NOUN
inlawrev-3733	740	110	to	to	PART
inlawrev-3733	740	111	lower	lower	VERB
inlawrev-3733	740	112	their	their	PRON
inlawrev-3733	740	113	assessed	assessed	ADJ
inlawrev-3733	740	114	valuation	valuation	NOUN
inlawrev-3733	740	115	,	,	PUNCT
inlawrev-3733	740	116	because	because	SCONJ
inlawrev-3733	740	117	they	they	PRON
inlawrev-3733	740	118	then	then	ADV
inlawrev-3733	740	119	would	would	AUX
inlawrev-3733	740	120	have	have	AUX
inlawrev-3733	740	121	been	be	AUX
inlawrev-3733	740	122	eligible	eligible	ADJ
inlawrev-3733	740	123	to	to	PART
inlawrev-3733	740	124	take	take	VERB
inlawrev-3733	740	125	a	a	DET
inlawrev-3733	740	126	larger	large	ADJ
inlawrev-3733	740	127	accumulated	accumulate	VERB
inlawrev-3733	740	128	depreciation	depreciation	NOUN
inlawrev-3733	740	129	deduction.^^^	deduction.^^^	PROPN
inlawrev-3733	740	130	the	the	DET
inlawrev-3733	740	131	remcs	remcs	NOUN
inlawrev-3733	740	132	argued	argue	VERB
inlawrev-3733	740	133	that	that	SCONJ
inlawrev-3733	740	134	because	because	SCONJ
inlawrev-3733	740	135	three	three	NUM
inlawrev-3733	740	136	investor	investor	NOUN
inlawrev-3733	740	137	owned	own	VERB
inlawrev-3733	740	138	electric	electric	ADJ
inlawrev-3733	740	139	utilities	utility	NOUN
inlawrev-3733	740	140	(	(	PUNCT
inlawrev-3733	740	141	"	"	PUNCT
inlawrev-3733	740	142	lous	lous	ADJ
inlawrev-3733	740	143	"	"	PUNCT
inlawrev-3733	740	144	)	)	PUNCT
inlawrev-3733	740	145	had	have	AUX
inlawrev-3733	740	146	been	be	AUX
inlawrev-3733	740	147	permitted	permit	VERB
inlawrev-3733	740	148	to	to	PART
inlawrev-3733	740	149	file	file	VERB
inlawrev-3733	740	150	consolidated	consolidated	ADJ
inlawrev-3733	740	151	returns	return	NOUN
inlawrev-3733	740	152	,	,	PUNCT
inlawrev-3733	740	153	the	the	DET
inlawrev-3733	740	154	state	state	NOUN
inlawrev-3733	740	155	board	board	NOUN
inlawrev-3733	740	156	,	,	PUNCT
inlawrev-3733	740	157	in	in	ADP
inlawrev-3733	740	158	denying	deny	VERB
inlawrev-3733	740	159	this	this	DET
inlawrev-3733	740	160	consolidated	consolidated	ADJ
inlawrev-3733	740	161	filing	filing	NOUN
inlawrev-3733	740	162	,	,	PUNCT
inlawrev-3733	740	163	violated	violate	VERB
inlawrev-3733	740	164	article	article	NOUN
inlawrev-3733	740	165	x	x	NOUN
inlawrev-3733	740	166	,	,	PUNCT
inlawrev-3733	740	167	section	section	NOUN
inlawrev-3733	740	168	1	1	NUM
inlawrev-3733	740	169	of	of	ADP
inlawrev-3733	740	170	the	the	DET
inlawrev-3733	740	171	264	264	NUM
inlawrev-3733	740	172	.	.	PUNCT
inlawrev-3733	741	1	m	m	VERB
inlawrev-3733	741	2	at	at	ADP
inlawrev-3733	741	3	1019	1019	NUM
inlawrev-3733	741	4	(	(	PUNCT
inlawrev-3733	741	5	citing	cite	VERB
inlawrev-3733	741	6	ind	ind	NOUN
inlawrev-3733	741	7	.	.	PUNCT
inlawrev-3733	742	1	const	const	PROPN
inlawrev-3733	742	2	,	,	PUNCT
inlawrev-3733	742	3	art	art	NOUN
inlawrev-3733	742	4	.	.	PUNCT
inlawrev-3733	743	1	i	i	PRON
inlawrev-3733	743	2	,	,	PUNCT
inlawrev-3733	743	3	§	§	PROPN
inlawrev-3733	743	4	23	23	NUM
inlawrev-3733	743	5	which	which	PRON
inlawrev-3733	743	6	provides	provide	VERB
inlawrev-3733	743	7	:	:	PUNCT
inlawrev-3733	743	8	"	"	PUNCT
inlawrev-3733	743	9	the	the	DET
inlawrev-3733	743	10	general	general	ADJ
inlawrev-3733	743	11	assembly	assembly	NOUN
inlawrev-3733	743	12	shall	shall	AUX
inlawrev-3733	743	13	not	not	PART
inlawrev-3733	743	14	grant	grant	VERB
inlawrev-3733	743	15	to	to	ADP
inlawrev-3733	743	16	any	any	DET
inlawrev-3733	743	17	citizen	citizen	NOUN
inlawrev-3733	743	18	,	,	PUNCT
inlawrev-3733	743	19	or	or	CCONJ
inlawrev-3733	743	20	class	class	NOUN
inlawrev-3733	743	21	ofcitizens	ofcitizen	NOUN
inlawrev-3733	743	22	,	,	PUNCT
inlawrev-3733	743	23	privileges	privilege	NOUN
inlawrev-3733	743	24	or	or	CCONJ
inlawrev-3733	743	25	immunities	immunity	NOUN
inlawrev-3733	743	26	,	,	PUNCT
inlawrev-3733	743	27	which	which	PRON
inlawrev-3733	743	28	,	,	PUNCT
inlawrev-3733	743	29	upon	upon	SCONJ
inlawrev-3733	743	30	the	the	DET
inlawrev-3733	743	31	same	same	ADJ
inlawrev-3733	743	32	terms	term	NOUN
inlawrev-3733	743	33	,	,	PUNCT
inlawrev-3733	743	34	shall	shall	AUX
inlawrev-3733	743	35	not	not	PART
inlawrev-3733	743	36	equally	equally	ADV
inlawrev-3733	743	37	belong	belong	VERB
inlawrev-3733	743	38	to	to	ADP
inlawrev-3733	743	39	all	all	DET
inlawrev-3733	743	40	citizens	citizen	NOUN
inlawrev-3733	743	41	"	"	PUNCT
inlawrev-3733	743	42	)	)	PUNCT
inlawrev-3733	743	43	.	.	PUNCT
inlawrev-3733	744	1	265	265	NUM
inlawrev-3733	744	2	.	.	PUNCT
inlawrev-3733	745	1	i	i	PRON
inlawrev-3733	745	2	d.	d.	PROPN
inlawrev-3733	745	3	266	266	NUM
inlawrev-3733	745	4	.	.	PUNCT
inlawrev-3733	746	1	i	i	PRON
inlawrev-3733	746	2	d.	d.	PROPN
inlawrev-3733	746	3	at	at	ADP
inlawrev-3733	746	4	1019	1019	NUM
inlawrev-3733	746	5	-	-	SYM
inlawrev-3733	746	6	20	20	NUM
inlawrev-3733	746	7	(	(	PUNCT
inlawrev-3733	746	8	citing	cite	VERB
inlawrev-3733	746	9	collins	collins	PROPN
inlawrev-3733	746	10	v.	v.	ADP
inlawrev-3733	746	11	day	day	PROPN
inlawrev-3733	746	12	,	,	PUNCT
inlawrev-3733	746	13	644	644	NUM
inlawrev-3733	746	14	n.e.2d	n.e.2d	NOUN
inlawrev-3733	746	15	72	72	NUM
inlawrev-3733	746	16	,	,	PUNCT
inlawrev-3733	746	17	78	78	NUM
inlawrev-3733	746	18	-	-	SYM
inlawrev-3733	746	19	79	79	NUM
inlawrev-3733	746	20	(	(	PUNCT
inlawrev-3733	746	21	ind	ind	NOUN
inlawrev-3733	746	22	.	.	PROPN
inlawrev-3733	746	23	1994	1994	NUM
inlawrev-3733	746	24	)	)	PUNCT
inlawrev-3733	746	25	(	(	PUNCT
inlawrev-3733	746	26	"	"	PUNCT
inlawrev-3733	746	27	first	first	ADV
inlawrev-3733	746	28	,	,	PUNCT
inlawrev-3733	746	29	the	the	DET
inlawrev-3733	746	30	disparate	disparate	ADJ
inlawrev-3733	746	31	treatment	treatment	NOUN
inlawrev-3733	746	32	accorded	accord	VERB
inlawrev-3733	746	33	bythe	bythe	ADP
inlawrev-3733	746	34	legislation	legislation	NOUN
inlawrev-3733	746	35	must	must	AUX
inlawrev-3733	746	36	be	be	AUX
inlawrev-3733	746	37	reasonably	reasonably	ADV
inlawrev-3733	746	38	related	relate	VERB
inlawrev-3733	746	39	to	to	ADP
inlawrev-3733	746	40	inherent	inherent	ADJ
inlawrev-3733	746	41	characteristics	characteristic	NOUN
inlawrev-3733	746	42	which	which	PRON
inlawrev-3733	746	43	distinguish	distinguish	VERB
inlawrev-3733	746	44	the	the	DET
inlawrev-3733	746	45	unequally	unequally	ADV
inlawrev-3733	746	46	treated	treat	VERB
inlawrev-3733	746	47	classes	class	NOUN
inlawrev-3733	746	48	.	.	PUNCT
inlawrev-3733	747	1	in	in	ADP
inlawrev-3733	747	2	other	other	ADJ
inlawrev-3733	747	3	words	word	NOUN
inlawrev-3733	747	4	,	,	PUNCT
inlawrev-3733	747	5	'	'	PUNCT
inlawrev-3733	747	6	there	there	PRON
inlawrev-3733	747	7	must	must	AUX
inlawrev-3733	747	8	be	be	AUX
inlawrev-3733	747	9	some	some	DET
inlawrev-3733	747	10	inherent	inherent	ADJ
inlawrev-3733	747	11	and	and	CCONJ
inlawrev-3733	747	12	substantial	substantial	ADJ
inlawrev-3733	747	13	difference	difference	NOUN
inlawrev-3733	747	14	germane	germane	NOUN
inlawrev-3733	747	15	to	to	ADP
inlawrev-3733	747	16	the	the	DET
inlawrev-3733	747	17	subject	subject	NOUN
inlawrev-3733	747	18	andpurpose	andpurpose	VERB
inlawrev-3733	747	19	ofthe	ofthe	ADJ
inlawrev-3733	747	20	legislation	legislation	NOUN
inlawrev-3733	748	1	[	[	X
inlawrev-3733	748	2	creating	create	VERB
inlawrev-3733	748	3	the	the	DET
inlawrev-3733	748	4	distinction	distinction	NOUN
inlawrev-3733	748	5	]	]	PUNCT
inlawrev-3733	748	6	between	between	ADP
inlawrev-3733	748	7	those	those	PRON
inlawrev-3733	748	8	included	include	VERB
inlawrev-3733	748	9	within	within	ADP
inlawrev-3733	748	10	the	the	DET
inlawrev-3733	748	11	class	class	NOUN
inlawrev-3733	748	12	and	and	CCONJ
inlawrev-3733	748	13	those	those	PRON
inlawrev-3733	748	14	excluded	exclude	VERB
inlawrev-3733	748	15	.	.	PUNCT
inlawrev-3733	748	16	'	'	PUNCT
inlawrev-3733	749	1	second	second	ADJ
inlawrev-3733	749	2	,	,	PUNCT
inlawrev-3733	749	3	the	the	DET
inlawrev-3733	749	4	preferential	preferential	ADJ
inlawrev-3733	749	5	treatment	treatment	NOUN
inlawrev-3733	749	6	accorded	accord	VERB
inlawrev-3733	749	7	by	by	ADP
inlawrev-3733	749	8	the	the	DET
inlawrev-3733	749	9	legislation	legislation	NOUN
inlawrev-3733	749	10	must	must	AUX
inlawrev-3733	749	11	be	be	AUX
inlawrev-3733	749	12	uniformly	uniformly	ADV
inlawrev-3733	749	13	applicable	applicable	ADJ
inlawrev-3733	749	14	and	and	CCONJ
inlawrev-3733	749	15	equally	equally	ADV
inlawrev-3733	749	16	available	available	ADJ
inlawrev-3733	749	17	to	to	ADP
inlawrev-3733	749	18	all	all	DET
inlawrev-3733	749	19	persons	person	NOUN
inlawrev-3733	749	20	similarly	similarly	ADV
inlawrev-3733	749	21	situated	situate	VERB
inlawrev-3733	749	22	.	.	PUNCT
inlawrev-3733	749	23	"	"	PUNCT
inlawrev-3733	749	24	)	)	PUNCT
inlawrev-3733	749	25	(	(	PUNCT
inlawrev-3733	749	26	alteration	alteration	NOUN
inlawrev-3733	749	27	in	in	ADP
inlawrev-3733	749	28	original	original	ADJ
inlawrev-3733	749	29	)	)	PUNCT
inlawrev-3733	749	30	.	.	PUNCT
inlawrev-3733	750	1	267	267	X
inlawrev-3733	750	2	.	.	PUNCT
inlawrev-3733	751	1	i	i	PRON
inlawrev-3733	751	2	d	d	PROPN
inlawrev-3733	751	3	at	at	ADP
inlawrev-3733	751	4	1020	1020	NUM
inlawrev-3733	751	5	.	.	PUNCT
inlawrev-3733	752	1	268	268	NUM
inlawrev-3733	752	2	.	.	PUNCT
inlawrev-3733	753	1	i	i	PRON
inlawrev-3733	753	2	d	d	PROPN
inlawrev-3733	753	3	at	at	ADP
inlawrev-3733	753	4	1021	1021	NUM
inlawrev-3733	753	5	.	.	PUNCT
inlawrev-3733	754	1	269	269	NUM
inlawrev-3733	754	2	.	.	NOUN
inlawrev-3733	754	3	820	820	NUM
inlawrev-3733	754	4	n.e.2d	n.e.2d	NOUN
inlawrev-3733	754	5	787	787	NUM
inlawrev-3733	754	6	(	(	PUNCT
inlawrev-3733	754	7	ind	ind	NOUN
inlawrev-3733	754	8	.	.	PUNCT
inlawrev-3733	755	1	tax	tax	PROPN
inlawrev-3733	755	2	ct	ct	PROPN
inlawrev-3733	755	3	.	.	PROPN
inlawrev-3733	755	4	2004	2004	NUM
inlawrev-3733	755	5	)	)	PUNCT
inlawrev-3733	755	6	.	.	PUNCT
inlawrev-3733	756	1	270	270	NUM
inlawrev-3733	756	2	.	.	PUNCT
inlawrev-3733	757	1	i	i	PRON
inlawrev-3733	757	2	d	d	PROPN
inlawrev-3733	757	3	at	at	ADP
inlawrev-3733	757	4	788	788	NUM
inlawrev-3733	757	5	.	.	PUNCT
inlawrev-3733	758	1	271	271	NUM
inlawrev-3733	758	2	.	.	PUNCT
inlawrev-3733	759	1	i	i	PRON
inlawrev-3733	759	2	d	d	PROPN
inlawrev-3733	759	3	111	111	NUM
inlawrev-3733	759	4	.	.	PUNCT
inlawrev-3733	760	1	i	i	PRON
inlawrev-3733	760	2	d	d	PROPN
inlawrev-3733	760	3	273	273	NUM
inlawrev-3733	760	4	.	.	PUNCT
inlawrev-3733	761	1	mat	mat	NOUN
inlawrev-3733	761	2	788	788	NUM
inlawrev-3733	761	3	-	-	SYM
inlawrev-3733	761	4	89	89	NUM
inlawrev-3733	761	5	.	.	PUNCT
inlawrev-3733	761	6	274	274	NUM
inlawrev-3733	761	7	.	.	PUNCT
inlawrev-3733	762	1	i	i	PRON
inlawrev-3733	762	2	d.	d.	PROPN
inlawrev-3733	762	3	at	at	ADP
inlawrev-3733	762	4	789	789	NUM
inlawrev-3733	762	5	.	.	PUNCT
inlawrev-3733	763	1	275	275	NUM
inlawrev-3733	763	2	.	.	PUNCT
inlawrev-3733	764	1	i	i	PRON
inlawrev-3733	764	2	d	d	PROPN
inlawrev-3733	764	3	at	at	ADP
inlawrev-3733	764	4	789	789	NUM
inlawrev-3733	764	5	-	-	SYM
inlawrev-3733	764	6	90	90	NUM
inlawrev-3733	764	7	.	.	PUNCT
inlawrev-3733	764	8	1368	1368	NUM
inlawrev-3733	764	9	indiana	indiana	PROPN
inlawrev-3733	764	10	law	law	PROPN
inlawrev-3733	764	11	review	review	NOUN
inlawrev-3733	765	1	[	[	X
inlawrev-3733	765	2	vol	vol	NOUN
inlawrev-3733	765	3	.	.	PUNCT
inlawrev-3733	766	1	38:1341	38:1341	NUM
inlawrev-3733	766	2	indiana	indiana	PROPN
inlawrev-3733	766	3	constitution.^^^	constitution.^^^	PROPN
inlawrev-3733	766	4	the	the	DET
inlawrev-3733	766	5	state	state	NOUN
inlawrev-3733	766	6	board	board	NOUN
inlawrev-3733	766	7	on	on	ADP
inlawrev-3733	766	8	the	the	DET
inlawrev-3733	766	9	other	other	ADJ
inlawrev-3733	766	10	hand	hand	NOUN
inlawrev-3733	766	11	argued	argue	VERB
inlawrev-3733	766	12	that	that	SCONJ
inlawrev-3733	766	13	the	the	DET
inlawrev-3733	766	14	remcs	remcs	NOUN
inlawrev-3733	766	15	had	have	AUX
inlawrev-3733	766	16	not	not	PART
inlawrev-3733	766	17	proven	prove	VERB
inlawrev-3733	766	18	that	that	SCONJ
inlawrev-3733	766	19	they	they	PRON
inlawrev-3733	766	20	are	be	AUX
inlawrev-3733	766	21	similarly	similarly	ADV
inlawrev-3733	766	22	situated	situate	VERB
inlawrev-3733	766	23	to	to	ADP
inlawrev-3733	766	24	these	these	DET
inlawrev-3733	766	25	lous	lous	ADJ
inlawrev-3733	766	26	and	and	CCONJ
inlawrev-3733	766	27	therefore	therefore	ADV
inlawrev-3733	766	28	were	be	AUX
inlawrev-3733	766	29	not	not	PART
inlawrev-3733	766	30	entitled	entitle	VERB
inlawrev-3733	766	31	to	to	PART
inlawrev-3733	766	32	file	file	VERB
inlawrev-3733	766	33	consolidated	consolidated	ADJ
inlawrev-3733	766	34	returns.^^^	returns.^^^	PROPN
inlawrev-3733	766	35	the	the	DET
inlawrev-3733	766	36	tax	tax	NOUN
inlawrev-3733	766	37	court	court	NOUN
inlawrev-3733	766	38	said	say	VERB
inlawrev-3733	766	39	the	the	DET
inlawrev-3733	766	40	question	question	NOUN
inlawrev-3733	766	41	was	be	AUX
inlawrev-3733	766	42	not	not	PART
inlawrev-3733	766	43	whether	whether	SCONJ
inlawrev-3733	766	44	the	the	DET
inlawrev-3733	766	45	remcs	remcs	NOUN
inlawrev-3733	766	46	should	should	AUX
inlawrev-3733	766	47	be	be	AUX
inlawrev-3733	766	48	treated	treat	VERB
inlawrev-3733	766	49	as	as	ADP
inlawrev-3733	766	50	the	the	DET
inlawrev-3733	766	51	lous	lous	ADJ
inlawrev-3733	766	52	were	be	AUX
inlawrev-3733	766	53	,	,	PUNCT
inlawrev-3733	766	54	but	but	CCONJ
inlawrev-3733	766	55	rather	rather	ADV
inlawrev-3733	766	56	whether	whether	SCONJ
inlawrev-3733	766	57	any	any	DET
inlawrev-3733	766	58	public	public	ADJ
inlawrev-3733	766	59	utility	utility	NOUN
inlawrev-3733	766	60	company	company	NOUN
inlawrev-3733	766	61	may	may	AUX
inlawrev-3733	766	62	file	file	VERB
inlawrev-3733	766	63	a	a	DET
inlawrev-3733	766	64	consolidated	consolidated	ADJ
inlawrev-3733	766	65	return	return	NOUN
inlawrev-3733	766	66	in	in	ADP
inlawrev-3733	766	67	the	the	DET
inlawrev-3733	766	68	first	first	ADJ
inlawrev-3733	766	69	place.^^^	place.^^^	NOUN
inlawrev-3733	766	70	the	the	DET
inlawrev-3733	766	71	tax	tax	NOUN
inlawrev-3733	766	72	court	court	NOUN
inlawrev-3733	766	73	based	base	VERB
inlawrev-3733	766	74	its	its	PRON
inlawrev-3733	766	75	denial	denial	NOUN
inlawrev-3733	766	76	ofthe	ofthe	NOUN
inlawrev-3733	766	77	remcs	remcs	NOUN
inlawrev-3733	766	78	'	'	PART
inlawrev-3733	766	79	request	request	NOUN
inlawrev-3733	766	80	on	on	ADP
inlawrev-3733	766	81	the	the	DET
inlawrev-3733	766	82	fact	fact	NOUN
inlawrev-3733	766	83	that	that	SCONJ
inlawrev-3733	766	84	indiana	indiana	PROPN
inlawrev-3733	766	85	code	code	PROPN
inlawrev-3733	766	86	section	section	NOUN
inlawrev-3733	766	87	6	6	NUM
inlawrev-3733	766	88	-	-	SYM
inlawrev-3733	766	89	1.1	1.1	NUM
inlawrev-3733	766	90	-	-	SYM
inlawrev-3733	766	91	8	8	NUM
inlawrev-3733	766	92	is	be	AUX
inlawrev-3733	766	93	completely	completely	ADV
inlawrev-3733	766	94	silent	silent	ADJ
inlawrev-3733	766	95	with	with	ADP
inlawrev-3733	766	96	respect	respect	NOUN
inlawrev-3733	766	97	to	to	ADP
inlawrev-3733	766	98	public	public	ADJ
inlawrev-3733	766	99	utilities	utility	NOUN
inlawrev-3733	766	100	filing	file	VERB
inlawrev-3733	766	101	consolidated	consolidate	VERB
inlawrev-3733	766	102	retums.^^^	retums.^^^	NOUN
inlawrev-3733	766	103	the	the	DET
inlawrev-3733	766	104	tax	tax	NOUN
inlawrev-3733	766	105	court	court	NOUN
inlawrev-3733	766	106	also	also	ADV
inlawrev-3733	766	107	relied	rely	VERB
inlawrev-3733	766	108	on	on	ADP
inlawrev-3733	766	109	the	the	DET
inlawrev-3733	766	110	fact	fact	NOUN
inlawrev-3733	766	111	that	that	SCONJ
inlawrev-3733	766	112	the	the	DET
inlawrev-3733	766	113	law	law	NOUN
inlawrev-3733	766	114	pertaining	pertain	VERB
inlawrev-3733	766	115	to	to	ADP
inlawrev-3733	766	116	assessment	assessment	NOUN
inlawrev-3733	766	117	of	of	ADP
inlawrev-3733	766	118	personal	personal	ADJ
inlawrev-3733	766	119	property	property	NOUN
inlawrev-3733	766	120	generally	generally	ADV
inlawrev-3733	766	121	does	do	AUX
inlawrev-3733	766	122	not	not	PART
inlawrev-3733	766	123	allow	allow	VERB
inlawrev-3733	766	124	for	for	ADP
inlawrev-3733	766	125	filing	filing	NOUN
inlawrev-3733	766	126	of	of	ADP
inlawrev-3733	766	127	consolidated	consolidated	ADJ
inlawrev-3733	766	128	retums.^^^	retums.^^^	PROPN
inlawrev-3733	766	129	b.	b.	PROPN
inlawrev-3733	766	130	sales	sale	NOUN
inlawrev-3733	766	131	and	and	CCONJ
inlawrev-3733	766	132	use	use	VERB
inlawrev-3733	766	133	tax	tax	NOUN
inlawrev-3733	766	134	l	l	PROPN
inlawrev-3733	766	135	simon	simon	PROPN
inlawrev-3733	766	136	aviation	aviation	PROPN
inlawrev-3733	766	137	,	,	PUNCT
inlawrev-3733	766	138	inc	inc	PROPN
inlawrev-3733	766	139	.	.	PROPN
inlawrev-3733	766	140	v.	v.	PROPN
inlawrev-3733	766	141	indiana	indiana	PROPN
inlawrev-3733	766	142	department	department	PROPN
inlawrev-3733	766	143	ofstate	ofstate	PROPN
inlawrev-3733	766	144	revenue.^^^—simon	revenue.^^^—simon	NOUN
inlawrev-3733	766	145	initiated	initiate	VERB
inlawrev-3733	766	146	this	this	DET
inlawrev-3733	766	147	action	action	NOUN
inlawrev-3733	766	148	on	on	ADP
inlawrev-3733	766	149	march	march	PROPN
inlawrev-3733	766	150	6	6	NUM
inlawrev-3733	766	151	,	,	PUNCT
inlawrev-3733	766	152	2000	2000	NUM
inlawrev-3733	766	153	appealing	appeal	VERB
inlawrev-3733	766	154	the	the	DET
inlawrev-3733	766	155	department	department	NOUN
inlawrev-3733	766	156	's	's	PART
inlawrev-3733	766	157	imposition	imposition	NOUN
inlawrev-3733	766	158	of	of	ADP
inlawrev-3733	766	159	use	use	NOUN
inlawrev-3733	766	160	tax	tax	NOUN
inlawrev-3733	766	161	on	on	ADP
inlawrev-3733	766	162	aircraft	aircraft	NOUN
inlawrev-3733	766	163	lease	lease	NOUN
inlawrev-3733	766	164	payments	payment	NOUN
inlawrev-3733	766	165	simon	simon	PROPN
inlawrev-3733	766	166	made	make	VERB
inlawrev-3733	766	167	from	from	ADP
inlawrev-3733	766	168	1993	1993	NUM
inlawrev-3733	766	169	to	to	ADP
inlawrev-3733	766	170	1995.^^^	1995.^^^	NUM
inlawrev-3733	766	171	simon	simon	PROPN
inlawrev-3733	766	172	,	,	PUNCT
inlawrev-3733	766	173	an	an	DET
inlawrev-3733	766	174	indiana	indiana	PROPN
inlawrev-3733	766	175	corporation	corporation	NOUN
inlawrev-3733	766	176	,	,	PUNCT
inlawrev-3733	766	177	leased	lease	VERB
inlawrev-3733	766	178	two	two	NUM
inlawrev-3733	766	179	aircraft	aircraft	NOUN
inlawrev-3733	766	180	which	which	PRON
inlawrev-3733	766	181	were	be	AUX
inlawrev-3733	766	182	primarily	primarily	ADV
inlawrev-3733	766	183	hangered	hangere	VERB
inlawrev-3733	766	184	in	in	ADP
inlawrev-3733	766	185	indiana	indiana	PROPN
inlawrev-3733	766	186	during	during	ADP
inlawrev-3733	766	187	the	the	DET
inlawrev-3733	766	188	years	year	NOUN
inlawrev-3733	766	189	at	at	ADP
inlawrev-3733	766	190	issue	issue	NOUN
inlawrev-3733	766	191	,	,	PUNCT
inlawrev-3733	766	192	but	but	CCONJ
inlawrev-3733	766	193	used	use	VERB
inlawrev-3733	766	194	for	for	ADP
inlawrev-3733	766	195	interstate	interstate	ADJ
inlawrev-3733	766	196	travel.^^^	travel.^^^	PROPN
inlawrev-3733	766	197	the	the	DET
inlawrev-3733	766	198	department	department	NOUN
inlawrev-3733	766	199	issued	issue	VERB
inlawrev-3733	766	200	a	a	DET
inlawrev-3733	766	201	ruling	ruling	NOUN
inlawrev-3733	766	202	in	in	ADP
inlawrev-3733	766	203	1987	1987	NUM
inlawrev-3733	766	204	that	that	SCONJ
inlawrev-3733	766	205	the	the	DET
inlawrev-3733	766	206	lease	lease	NOUN
inlawrev-3733	766	207	payments	payment	NOUN
inlawrev-3733	766	208	were	be	AUX
inlawrev-3733	766	209	not	not	PART
inlawrev-3733	766	210	subject	subject	ADJ
inlawrev-3733	766	211	to	to	ADP
inlawrev-3733	766	212	the	the	DET
inlawrev-3733	766	213	use	use	NOUN
inlawrev-3733	766	214	tax	tax	NOUN
inlawrev-3733	766	215	because	because	SCONJ
inlawrev-3733	766	216	the	the	DET
inlawrev-3733	766	217	aircraft	aircraft	NOUN
inlawrev-3733	766	218	were	be	AUX
inlawrev-3733	766	219	used	use	VERB
inlawrev-3733	766	220	primarily	primarily	ADV
inlawrev-3733	766	221	in	in	ADP
inlawrev-3733	766	222	interstate	interstate	ADJ
inlawrev-3733	766	223	commerce	commerce	NOUN
inlawrev-3733	766	224	(	(	PUNCT
inlawrev-3733	766	225	ruling	rule	VERB
inlawrev-3733	766	226	drs87	drs87	PROPN
inlawrev-3733	766	227	-	-	PUNCT
inlawrev-3733	766	228	10).^^^	10).^^^	NUM
inlawrev-3733	766	229	the	the	DET
inlawrev-3733	766	230	department	department	NOUN
inlawrev-3733	766	231	then	then	ADV
inlawrev-3733	766	232	audited	audit	VERB
inlawrev-3733	766	233	simon	simon	PROPN
inlawrev-3733	766	234	in	in	ADP
inlawrev-3733	766	235	the	the	DET
inlawrev-3733	766	236	early	early	ADJ
inlawrev-3733	766	237	1990s	1990	NOUN
inlawrev-3733	766	238	and	and	CCONJ
inlawrev-3733	766	239	determined	determine	VERB
inlawrev-3733	766	240	the	the	DET
inlawrev-3733	766	241	lease	lease	NOUN
inlawrev-3733	766	242	payments	payment	NOUN
inlawrev-3733	766	243	were	be	AUX
inlawrev-3733	766	244	subject	subject	ADJ
inlawrev-3733	766	245	to	to	ADP
inlawrev-3733	766	246	the	the	DET
inlawrev-3733	766	247	use	use	NOUN
inlawrev-3733	766	248	tax.^^^	tax.^^^	PROPN
inlawrev-3733	766	249	simon	simon	PROPN
inlawrev-3733	766	250	contested	contest	VERB
inlawrev-3733	766	251	the	the	DET
inlawrev-3733	766	252	ruling	ruling	NOUN
inlawrev-3733	766	253	under	under	ADP
inlawrev-3733	766	254	indiana	indiana	PROPN
inlawrev-3733	766	255	code	code	PROPN
inlawrev-3733	766	256	section	section	NOUN
inlawrev-3733	766	257	6	6	NUM
inlawrev-3733	766	258	-	-	SYM
inlawrev-3733	766	259	8.1	8.1	NUM
inlawrev-3733	766	260	-	-	PUNCT
inlawrev-3733	766	261	3	3	NUM
inlawrev-3733	766	262	-	-	SYM
inlawrev-3733	766	263	3	3	NUM
inlawrev-3733	766	264	,	,	PUNCT
inlawrev-3733	766	265	arguing	argue	VERB
inlawrev-3733	766	266	that	that	SCONJ
inlawrev-3733	766	267	the	the	DET
inlawrev-3733	766	268	imposition	imposition	NOUN
inlawrev-3733	766	269	was	be	AUX
inlawrev-3733	766	270	prohibited	prohibit	VERB
inlawrev-3733	766	271	because	because	SCONJ
inlawrev-3733	766	272	it	it	PRON
inlawrev-3733	766	273	would	would	AUX
inlawrev-3733	766	274	retroactively	retroactively	ADV
inlawrev-3733	766	275	increase	increase	VERB
inlawrev-3733	766	276	its	its	PRON
inlawrev-3733	766	277	tax	tax	NOUN
inlawrev-3733	766	278	liability.^^^	liability.^^^	PROPN
inlawrev-3733	766	279	the	the	DET
inlawrev-3733	766	280	department	department	NOUN
inlawrev-3733	766	281	reversed	reverse	VERB
inlawrev-3733	766	282	its	its	PRON
inlawrev-3733	766	283	ruling	ruling	NOUN
inlawrev-3733	766	284	in	in	ADP
inlawrev-3733	766	285	a	a	DET
inlawrev-3733	766	286	june	june	PROPN
inlawrev-3733	766	287	2	2	NUM
inlawrev-3733	766	288	,	,	PUNCT
inlawrev-3733	766	289	1992	1992	NUM
inlawrev-3733	766	290	letter	letter	NOUN
inlawrev-3733	766	291	of	of	ADP
inlawrev-3733	766	292	finding	find	VERB
inlawrev-3733	766	293	(	(	PUNCT
inlawrev-3733	766	294	"	"	PUNCT
inlawrev-3733	766	295	lof	lof	PROPN
inlawrev-3733	766	296	"	"	PUNCT
inlawrev-3733	766	297	)	)	PUNCT
inlawrev-3733	766	298	,	,	PUNCT
inlawrev-3733	766	299	and	and	CCONJ
inlawrev-3733	766	300	stated	state	VERB
inlawrev-3733	766	301	that	that	SCONJ
inlawrev-3733	766	302	the	the	DET
inlawrev-3733	766	303	audit	audit	NOUN
inlawrev-3733	766	304	did	do	AUX
inlawrev-3733	766	305	not	not	PART
inlawrev-3733	766	306	establish	establish	VERB
inlawrev-3733	766	307	a	a	DET
inlawrev-3733	766	308	change	change	NOUN
inlawrev-3733	766	309	in	in	ADP
inlawrev-3733	766	310	simon	simon	PROPN
inlawrev-3733	766	311	's	's	PART
inlawrev-3733	766	312	situation	situation	NOUN
inlawrev-3733	766	313	that	that	PRON
inlawrev-3733	766	314	would	would	AUX
inlawrev-3733	766	315	warrant	warrant	VERB
inlawrev-3733	766	316	invalidating	invalidate	VERB
inlawrev-3733	766	317	drs87	drs87	PROPN
inlawrev-3733	766	318	-	-	PUNCT
inlawrev-3733	766	319	10.^^^	10.^^^	PROPN
inlawrev-3733	766	320	the	the	DET
inlawrev-3733	766	321	department	department	NOUN
inlawrev-3733	766	322	,	,	PUNCT
inlawrev-3733	766	323	in	in	ADP
inlawrev-3733	766	324	that	that	DET
inlawrev-3733	766	325	same	same	ADJ
inlawrev-3733	766	326	lof	lof	NOUN
inlawrev-3733	766	327	also	also	ADV
inlawrev-3733	766	328	stated	state	VERB
inlawrev-3733	766	329	that	that	SCONJ
inlawrev-3733	766	330	if	if	SCONJ
inlawrev-3733	766	331	any	any	DET
inlawrev-3733	766	332	change	change	NOUN
inlawrev-3733	766	333	did	do	AUX
inlawrev-3733	766	334	occur	occur	VERB
inlawrev-3733	766	335	,	,	PUNCT
inlawrev-3733	766	336	simon	simon	PROPN
inlawrev-3733	766	337	was	be	AUX
inlawrev-3733	766	338	required	require	VERB
inlawrev-3733	766	339	to	to	PART
inlawrev-3733	766	340	notify	notify	VERB
inlawrev-3733	766	341	the	the	DET
inlawrev-3733	766	342	department	department	NOUN
inlawrev-3733	766	343	and	and	CCONJ
inlawrev-3733	766	344	request	request	VERB
inlawrev-3733	766	345	a	a	DET
inlawrev-3733	766	346	new	new	ADJ
inlawrev-3733	766	347	ruling.^^^	ruling.^^^	NOUN
inlawrev-3733	766	348	in	in	ADP
inlawrev-3733	766	349	1993	1993	NUM
inlawrev-3733	766	350	,	,	PUNCT
inlawrev-3733	766	351	simon	simon	PROPN
inlawrev-3733	766	352	consolidated	consolidate	VERB
inlawrev-3733	766	353	and	and	CCONJ
inlawrev-3733	766	354	refinanced	refinance	VERB
inlawrev-3733	766	355	its	its	PRON
inlawrev-3733	766	356	aircraft	aircraft	NOUN
inlawrev-3733	766	357	leases	lease	NOUN
inlawrev-3733	766	358	and	and	CCONJ
inlawrev-3733	766	359	did	do	AUX
inlawrev-3733	766	360	not	not	PART
inlawrev-3733	766	361	notify	notify	VERB
inlawrev-3733	766	362	the	the	DET
inlawrev-3733	766	363	department.^^^	department.^^^	NOUN
inlawrev-3733	766	364	then	then	ADV
inlawrev-3733	766	365	in	in	ADP
inlawrev-3733	766	366	1	1	NUM
inlawrev-3733	766	367	994	994	NUM
inlawrev-3733	766	368	,	,	PUNCT
inlawrev-3733	766	369	the	the	DET
inlawrev-3733	766	370	department	department	NOUN
inlawrev-3733	766	371	rescinded	rescind	VERB
inlawrev-3733	766	372	drs87	drs87	PROPN
inlawrev-3733	766	373	-	-	PUNCT
inlawrev-3733	766	374	10	10	NUM
inlawrev-3733	766	375	,	,	PUNCT
inlawrev-3733	766	376	effective	effective	ADJ
inlawrev-3733	766	377	on	on	ADP
inlawrev-3733	766	378	leases	lease	NOUN
inlawrev-3733	766	379	entered	enter	VERB
inlawrev-3733	766	380	into	into	ADP
inlawrev-3733	766	381	after	after	ADP
inlawrev-3733	766	382	july	july	PROPN
inlawrev-3733	766	383	276	276	NUM
inlawrev-3733	766	384	.	.	PUNCT
inlawrev-3733	767	1	i	i	PRON
inlawrev-3733	767	2	d.	d.	PROPN
inlawrev-3733	767	3	at	at	ADP
inlawrev-3733	767	4	790	790	NUM
inlawrev-3733	767	5	.	.	PUNCT
inlawrev-3733	768	1	277	277	NUM
inlawrev-3733	768	2	.	.	PUNCT
inlawrev-3733	769	1	i	i	PRON
inlawrev-3733	769	2	d.	d.	PROPN
inlawrev-3733	769	3	278	278	NUM
inlawrev-3733	769	4	.	.	PUNCT
inlawrev-3733	770	1	i	i	PRON
inlawrev-3733	770	2	d	d	PROPN
inlawrev-3733	770	3	279	279	NUM
inlawrev-3733	770	4	.	.	PUNCT
inlawrev-3733	771	1	/j	/j	INTJ
inlawrev-3733	771	2	.	.	PUNCT
inlawrev-3733	772	1	at	at	ADP
inlawrev-3733	772	2	791	791	NUM
inlawrev-3733	772	3	.	.	PUNCT
inlawrev-3733	773	1	280	280	NUM
inlawrev-3733	773	2	.	.	PUNCT
inlawrev-3733	774	1	m	m	AUX
inlawrev-3733	774	2	at791n.6	at791n.6	PROPN
inlawrev-3733	774	3	.	.	PROPN
inlawrev-3733	775	1	28	28	NUM
inlawrev-3733	775	2	1	1	NUM
inlawrev-3733	775	3	.	.	PUNCT
inlawrev-3733	776	1	805	805	NUM
inlawrev-3733	776	2	n.e.2d	n.e.2d	NOUN
inlawrev-3733	776	3	920	920	NUM
inlawrev-3733	776	4	(	(	PUNCT
inlawrev-3733	776	5	ind	ind	NOUN
inlawrev-3733	776	6	.	.	PUNCT
inlawrev-3733	777	1	tax	tax	PROPN
inlawrev-3733	777	2	ct	ct	PROPN
inlawrev-3733	777	3	.	.	PROPN
inlawrev-3733	777	4	2004	2004	NUM
inlawrev-3733	777	5	)	)	PUNCT
inlawrev-3733	777	6	.	.	PUNCT
inlawrev-3733	778	1	282	282	NUM
inlawrev-3733	778	2	.	.	PUNCT
inlawrev-3733	779	1	i	i	PRON
inlawrev-3733	779	2	d	d	PROPN
inlawrev-3733	779	3	at	at	ADP
inlawrev-3733	779	4	922	922	NUM
inlawrev-3733	779	5	,	,	PUNCT
inlawrev-3733	779	6	924	924	NUM
inlawrev-3733	779	7	.	.	NOUN
inlawrev-3733	779	8	283	283	NUM
inlawrev-3733	779	9	.	.	PUNCT
inlawrev-3733	780	1	mat	mat	NOUN
inlawrev-3733	780	2	922	922	NUM
inlawrev-3733	780	3	.	.	NOUN
inlawrev-3733	780	4	284	284	NUM
inlawrev-3733	780	5	.	.	PUNCT
inlawrev-3733	781	1	i	i	PRON
inlawrev-3733	781	2	d	d	PROPN
inlawrev-3733	781	3	285	285	NUM
inlawrev-3733	781	4	.	.	PUNCT
inlawrev-3733	782	1	i	i	PRON
inlawrev-3733	782	2	d	d	PROPN
inlawrev-3733	782	3	286	286	NUM
inlawrev-3733	782	4	.	.	PUNCT
inlawrev-3733	783	1	i	i	PRON
inlawrev-3733	783	2	d	d	PROPN
inlawrev-3733	783	3	2s1	2s1	NUM
inlawrev-3733	783	4	.	.	PUNCT
inlawrev-3733	784	1	i	i	PRON
inlawrev-3733	784	2	d	d	PROPN
inlawrev-3733	784	3	288	288	NUM
inlawrev-3733	784	4	.	.	PUNCT
inlawrev-3733	785	1	mat	mat	NOUN
inlawrev-3733	785	2	922	922	NUM
inlawrev-3733	785	3	-	-	SYM
inlawrev-3733	785	4	23	23	NUM
inlawrev-3733	785	5	.	.	PUNCT
inlawrev-3733	786	1	289	289	NUM
inlawrev-3733	786	2	.	.	PUNCT
inlawrev-3733	786	3	mat	mat	PROPN
inlawrev-3733	786	4	923	923	NUM
inlawrev-3733	786	5	.	.	PUNCT
inlawrev-3733	787	1	2005	2005	NUM
inlawrev-3733	787	2	]	]	PUNCT
inlawrev-3733	787	3	tax	tax	NOUN
inlawrev-3733	787	4	law	law	NOUN
inlawrev-3733	787	5	1369	1369	NUM
inlawrev-3733	787	6	1	1	NUM
inlawrev-3733	787	7	,	,	PUNCT
inlawrev-3733	787	8	1992	1992	NUM
inlawrev-3733	787	9	,	,	PUNCT
inlawrev-3733	787	10	and	and	CCONJ
inlawrev-3733	787	11	in	in	ADP
inlawrev-3733	787	12	1996	1996	NUM
inlawrev-3733	787	13	the	the	DET
inlawrev-3733	787	14	department	department	NOUN
inlawrev-3733	787	15	determined	determine	VERB
inlawrev-3733	787	16	that	that	SCONJ
inlawrev-3733	787	17	simon	simon	PROPN
inlawrev-3733	787	18	owed	owe	VERB
inlawrev-3733	787	19	use	use	NOUN
inlawrev-3733	787	20	tax	tax	NOUN
inlawrev-3733	787	21	of	of	ADP
inlawrev-3733	787	22	approximately	approximately	ADV
inlawrev-3733	787	23	$	$	SYM
inlawrev-3733	787	24	150,000	150,000	NUM
inlawrev-3733	787	25	on	on	ADP
inlawrev-3733	787	26	its	its	PRON
inlawrev-3733	787	27	lease	lease	NOUN
inlawrev-3733	787	28	payments	payment	NOUN
inlawrev-3733	787	29	from	from	ADP
inlawrev-3733	787	30	1993	1993	NUM
inlawrev-3733	787	31	to	to	ADP
inlawrev-3733	787	32	1995.^^^	1995.^^^	NUM
inlawrev-3733	787	33	simon	simon	PROPN
inlawrev-3733	787	34	claims	claim	VERB
inlawrev-3733	787	35	that	that	SCONJ
inlawrev-3733	787	36	drs87	drs87	PROPN
inlawrev-3733	787	37	-	-	PUNCT
inlawrev-3733	787	38	10	10	NUM
inlawrev-3733	787	39	and	and	CCONJ
inlawrev-3733	787	40	the	the	DET
inlawrev-3733	787	41	1992	1992	NUM
inlawrev-3733	787	42	lof	lof	NOUN
inlawrev-3733	787	43	did	do	AUX
inlawrev-3733	787	44	not	not	PART
inlawrev-3733	787	45	subject	subject	VERB
inlawrev-3733	787	46	the	the	DET
inlawrev-3733	787	47	lease	lease	NOUN
inlawrev-3733	787	48	payments	payment	NOUN
inlawrev-3733	787	49	to	to	PART
inlawrev-3733	787	50	use	use	VERB
inlawrev-3733	787	51	tax	tax	NOUN
inlawrev-3733	787	52	,	,	PUNCT
inlawrev-3733	787	53	but	but	CCONJ
inlawrev-3733	787	54	merely	merely	ADV
inlawrev-3733	787	55	stated	state	VERB
inlawrev-3733	787	56	that	that	SCONJ
inlawrev-3733	787	57	the	the	DET
inlawrev-3733	787	58	matter	matter	NOUN
inlawrev-3733	787	59	must	must	AUX
inlawrev-3733	787	60	be	be	AUX
inlawrev-3733	787	61	reconsidered.^^	reconsidered.^^	NOUN
inlawrev-3733	787	62	^	^	PUNCT
inlawrev-3733	787	63	the	the	DET
inlawrev-3733	787	64	tax	tax	NOUN
inlawrev-3733	787	65	court	court	NOUN
inlawrev-3733	787	66	held	hold	VERB
inlawrev-3733	787	67	that	that	SCONJ
inlawrev-3733	787	68	by	by	ADP
inlawrev-3733	787	69	not	not	PART
inlawrev-3733	787	70	notifying	notify	VERB
inlawrev-3733	787	71	the	the	DET
inlawrev-3733	787	72	department	department	NOUN
inlawrev-3733	787	73	ofthe	ofthe	NOUN
inlawrev-3733	787	74	refinancing	refinancing	NOUN
inlawrev-3733	787	75	of	of	ADP
inlawrev-3733	787	76	the	the	DET
inlawrev-3733	787	77	lease	lease	NOUN
inlawrev-3733	787	78	,	,	PUNCT
inlawrev-3733	787	79	simon	simon	PROPN
inlawrev-3733	787	80	placed	place	VERB
inlawrev-3733	787	81	itself	itself	PRON
inlawrev-3733	787	82	outside	outside	ADP
inlawrev-3733	787	83	the	the	DET
inlawrev-3733	787	84	parameters	parameter	NOUN
inlawrev-3733	787	85	of	of	ADP
inlawrev-3733	787	86	both	both	CCONJ
inlawrev-3733	787	87	drs87	drs87	PROPN
inlawrev-3733	787	88	-	-	PUNCT
inlawrev-3733	787	89	10	10	NUM
inlawrev-3733	787	90	and	and	CCONJ
inlawrev-3733	787	91	the	the	DET
inlawrev-3733	787	92	1992	1992	NUM
inlawrev-3733	787	93	lof	lof	NOUN
inlawrev-3733	787	94	,	,	PUNCT
inlawrev-3733	787	95	and	and	CCONJ
inlawrev-3733	787	96	therefore	therefore	ADV
inlawrev-3733	787	97	simon	simon	PROPN
inlawrev-3733	787	98	's	's	PART
inlawrev-3733	787	99	lease	lease	NOUN
inlawrev-3733	787	100	payments	payment	NOUN
inlawrev-3733	787	101	did	do	AUX
inlawrev-3733	787	102	not	not	PART
inlawrev-3733	787	103	fall	fall	VERB
inlawrev-3733	787	104	within	within	ADP
inlawrev-3733	787	105	the	the	DET
inlawrev-3733	787	106	non	non	ADJ
inlawrev-3733	787	107	-	-	ADJ
inlawrev-3733	787	108	taxable	taxable	ADJ
inlawrev-3733	787	109	parameters	parameter	NOUN
inlawrev-3733	787	110	of	of	ADP
inlawrev-3733	787	111	either	either	CCONJ
inlawrev-3733	787	112	ruling.^^^	ruling.^^^	PROPN
inlawrev-3733	787	113	simon	simon	PROPN
inlawrev-3733	787	114	also	also	ADV
inlawrev-3733	787	115	argued	argue	VERB
inlawrev-3733	787	116	that	that	SCONJ
inlawrev-3733	787	117	the	the	DET
inlawrev-3733	787	118	1992	1992	NUM
inlawrev-3733	787	119	lof	lof	NOUN
inlawrev-3733	787	120	was	be	AUX
inlawrev-3733	787	121	a	a	DET
inlawrev-3733	787	122	retroactive	retroactive	ADJ
inlawrev-3733	787	123	change	change	NOUN
inlawrev-3733	787	124	prohibited	prohibit	VERB
inlawrev-3733	787	125	by	by	ADP
inlawrev-3733	787	126	hidiana	hidiana	PROPN
inlawrev-3733	787	127	code	code	PROPN
inlawrev-3733	787	128	section	section	PROPN
inlawrev-3733	787	129	6	6	NUM
inlawrev-3733	787	130	-	-	SYM
inlawrev-3733	787	131	8.1	8.1	NUM
inlawrev-3733	787	132	-	-	PUNCT
inlawrev-3733	787	133	3	3	NUM
inlawrev-3733	787	134	-	-	SYM
inlawrev-3733	787	135	3	3	NUM
inlawrev-3733	787	136	,	,	PUNCT
inlawrev-3733	787	137	and	and	CCONJ
inlawrev-3733	787	138	therefore	therefore	ADV
inlawrev-3733	787	139	it	it	PRON
inlawrev-3733	787	140	should	should	AUX
inlawrev-3733	787	141	not	not	PART
inlawrev-3733	787	142	be	be	AUX
inlawrev-3733	787	143	liable	liable	ADJ
inlawrev-3733	787	144	for	for	ADP
inlawrev-3733	787	145	the	the	DET
inlawrev-3733	787	146	use	use	NOUN
inlawrev-3733	787	147	taxes.^^^	taxes.^^^	SCONJ
inlawrev-3733	787	148	the	the	DET
inlawrev-3733	787	149	tax	tax	NOUN
inlawrev-3733	787	150	court	court	NOUN
inlawrev-3733	787	151	dismissed	dismiss	VERB
inlawrev-3733	787	152	this	this	DET
inlawrev-3733	787	153	argument	argument	NOUN
inlawrev-3733	787	154	as	as	ADP
inlawrev-3733	787	155	without	without	ADP
inlawrev-3733	787	156	merit	merit	NOUN
inlawrev-3733	787	157	because	because	SCONJ
inlawrev-3733	787	158	it	it	PRON
inlawrev-3733	787	159	found	find	VERB
inlawrev-3733	787	160	that	that	SCONJ
inlawrev-3733	787	161	the	the	DET
inlawrev-3733	787	162	1992	1992	NUM
inlawrev-3733	787	163	lof	lof	NOUN
inlawrev-3733	787	164	did	do	AUX
inlawrev-3733	787	165	not	not	PART
inlawrev-3733	787	166	change	change	VERB
inlawrev-3733	787	167	the	the	DET
inlawrev-3733	787	168	department	department	NOUN
inlawrev-3733	787	169	's	's	PART
inlawrev-3733	787	170	interpretation	interpretation	NOUN
inlawrev-3733	787	171	underdrs871	underdrs871	PROPN
inlawrev-3733	787	172	0	0	NUM
inlawrev-3733	787	173	,	,	PUNCT
inlawrev-3733	787	174	but	but	CCONJ
inlawrev-3733	787	175	merely	merely	ADV
inlawrev-3733	787	176	stated	state	VERB
inlawrev-3733	787	177	that	that	SCONJ
inlawrev-3733	787	178	a	a	DET
inlawrev-3733	787	179	change	change	NOUN
inlawrev-3733	787	180	in	in	ADP
inlawrev-3733	787	181	specific	specific	ADJ
inlawrev-3733	787	182	factual	factual	ADJ
inlawrev-3733	787	183	circumstances	circumstance	NOUN
inlawrev-3733	787	184	may	may	AUX
inlawrev-3733	787	185	warrant	warrant	VERB
inlawrev-3733	787	186	a	a	DET
inlawrev-3733	787	187	different	different	ADJ
inlawrev-3733	787	188	ruling.^^	ruling.^^	NOUN
inlawrev-3733	787	189	"	"	PUNCT
inlawrev-3733	787	190	*	*	PUNCT
inlawrev-3733	787	191	finally	finally	ADV
inlawrev-3733	787	192	,	,	PUNCT
inlawrev-3733	787	193	simon	simon	PROPN
inlawrev-3733	787	194	argued	argue	VERB
inlawrev-3733	787	195	that	that	SCONJ
inlawrev-3733	787	196	the	the	DET
inlawrev-3733	787	197	imposition	imposition	NOUN
inlawrev-3733	787	198	of	of	ADP
inlawrev-3733	787	199	the	the	DET
inlawrev-3733	787	200	use	use	NOUN
inlawrev-3733	787	201	tax	tax	NOUN
inlawrev-3733	787	202	against	against	ADP
inlawrev-3733	787	203	the	the	DET
inlawrev-3733	787	204	lease	lease	NOUN
inlawrev-3733	787	205	payments	payment	NOUN
inlawrev-3733	787	206	violated	violate	VERB
inlawrev-3733	787	207	the	the	DET
inlawrev-3733	787	208	commerce	commerce	NOUN
inlawrev-3733	787	209	clause	clause	NOUN
inlawrev-3733	787	210	of	of	ADP
inlawrev-3733	787	211	the	the	DET
inlawrev-3733	787	212	united	united	PROPN
inlawrev-3733	787	213	states	states	PROPN
inlawrev-3733	787	214	constitution.^^^	constitution.^^^	PROPN
inlawrev-3733	787	215	the	the	DET
inlawrev-3733	787	216	tax	tax	NOUN
inlawrev-3733	787	217	court	court	NOUN
inlawrev-3733	787	218	held	hold	VERB
inlawrev-3733	787	219	that	that	SCONJ
inlawrev-3733	787	220	the	the	DET
inlawrev-3733	787	221	imposition	imposition	NOUN
inlawrev-3733	787	222	ofuse	ofuse	NOUN
inlawrev-3733	787	223	tax	tax	NOUN
inlawrev-3733	787	224	in	in	ADP
inlawrev-3733	787	225	this	this	DET
inlawrev-3733	787	226	situation	situation	NOUN
inlawrev-3733	787	227	did	do	AUX
inlawrev-3733	787	228	indeed	indeed	ADV
inlawrev-3733	787	229	violate	violate	VERB
inlawrev-3733	787	230	the	the	DET
inlawrev-3733	787	231	commerce	commerce	NOUN
inlawrev-3733	787	232	clause.^^^	clause.^^^	PROPN
inlawrev-3733	787	233	the	the	DET
inlawrev-3733	787	234	tax	tax	NOUN
inlawrev-3733	787	235	court	court	NOUN
inlawrev-3733	787	236	,	,	PUNCT
inlawrev-3733	787	237	in	in	ADP
inlawrev-3733	787	238	applying	apply	VERB
inlawrev-3733	787	239	the	the	DET
inlawrev-3733	787	240	test	test	NOUN
inlawrev-3733	787	241	from	from	ADP
inlawrev-3733	787	242	complete	complete	ADJ
inlawrev-3733	787	243	auto	auto	NOUN
inlawrev-3733	787	244	transit	transit	NOUN
inlawrev-3733	787	245	,	,	PUNCT
inlawrev-3733	787	246	inc	inc	PROPN
inlawrev-3733	787	247	.	.	PROPN
inlawrev-3733	788	1	v.	v.	PROPN
inlawrev-3733	788	2	brady^^^	brady^^^	PROPN
inlawrev-3733	788	3	found	find	VERB
inlawrev-3733	788	4	that	that	SCONJ
inlawrev-3733	788	5	the	the	DET
inlawrev-3733	788	6	imposition	imposition	NOUN
inlawrev-3733	788	7	discriminated	discriminate	VERB
inlawrev-3733	788	8	against	against	ADP
inlawrev-3733	788	9	interstate	interstate	ADJ
inlawrev-3733	788	10	commerce	commerce	NOUN
inlawrev-3733	788	11	in	in	ADP
inlawrev-3733	788	12	favor	favor	NOUN
inlawrev-3733	788	13	of	of	ADP
inlawrev-3733	788	14	local	local	ADJ
inlawrev-3733	788	15	commerce.^^^	commerce.^^^	NOUN
inlawrev-3733	788	16	the	the	DET
inlawrev-3733	788	17	tax	tax	NOUN
inlawrev-3733	788	18	court	court	NOUN
inlawrev-3733	788	19	found	find	VERB
inlawrev-3733	788	20	discrimination	discrimination	NOUN
inlawrev-3733	788	21	in	in	ADP
inlawrev-3733	788	22	the	the	DET
inlawrev-3733	788	23	fact	fact	NOUN
inlawrev-3733	788	24	that	that	SCONJ
inlawrev-3733	788	25	indiana	indiana	PROPN
inlawrev-3733	788	26	's	's	PART
inlawrev-3733	788	27	use	use	NOUN
inlawrev-3733	788	28	tax	tax	NOUN
inlawrev-3733	788	29	resulted	result	VERB
inlawrev-3733	788	30	in	in	ADP
inlawrev-3733	788	31	a	a	DET
inlawrev-3733	788	32	greater	great	ADJ
inlawrev-3733	788	33	tax	tax	NOUN
inlawrev-3733	788	34	burden	burden	NOUN
inlawrev-3733	788	35	on	on	ADP
inlawrev-3733	788	36	aircraft	aircraft	NOUN
inlawrev-3733	788	37	purchased	purchase	VERB
inlawrev-3733	788	38	out	out	ADV
inlawrev-3733	788	39	-	-	PUNCT
inlawrev-3733	788	40	of	of	ADP
inlawrev-3733	788	41	-	-	PUNCT
inlawrev-3733	788	42	state	state	NOUN
inlawrev-3733	788	43	than	than	ADP
inlawrev-3733	788	44	aircraft	aircraft	NOUN
inlawrev-3733	788	45	purchased	purchase	VERB
inlawrev-3733	788	46	in	in	ADP
inlawrev-3733	788	47	-	-	PUNCT
inlawrev-3733	788	48	state.^^^	state.^^^	NOUN
inlawrev-3733	788	49	the	the	DET
inlawrev-3733	788	50	tax	tax	NOUN
inlawrev-3733	788	51	court	court	NOUN
inlawrev-3733	788	52	declined	decline	VERB
inlawrev-3733	788	53	to	to	PART
inlawrev-3733	788	54	find	find	VERB
inlawrev-3733	788	55	the	the	DET
inlawrev-3733	788	56	imposition	imposition	NOUN
inlawrev-3733	788	57	unfairly	unfairly	ADV
inlawrev-3733	788	58	apportioned	apportion	VERB
inlawrev-3733	788	59	,	,	PUNCT
inlawrev-3733	788	60	because	because	SCONJ
inlawrev-3733	788	61	simon	simon	PROPN
inlawrev-3733	788	62	did	do	AUX
inlawrev-3733	788	63	not	not	PART
inlawrev-3733	788	64	present	present	VERB
inlawrev-3733	788	65	evidence	evidence	NOUN
inlawrev-3733	788	66	that	that	SCONJ
inlawrev-3733	788	67	they	they	PRON
inlawrev-3733	788	68	had	have	AUX
inlawrev-3733	788	69	paid	pay	VERB
inlawrev-3733	788	70	any	any	DET
inlawrev-3733	788	71	sales	sale	NOUN
inlawrev-3733	788	72	or	or	CCONJ
inlawrev-3733	788	73	use	use	VERB
inlawrev-3733	788	74	tax	tax	NOUN
inlawrev-3733	788	75	to	to	ADP
inlawrev-3733	788	76	another	another	DET
inlawrev-3733	788	77	state.^^^	state.^^^	NOUN
inlawrev-3733	788	78	2	2	NUM
inlawrev-3733	788	79	.	.	PUNCT
inlawrev-3733	788	80	guardian	guardian	PROPN
inlawrev-3733	788	81	automotive	automotive	PROPN
inlawrev-3733	788	82	trim	trim	PROPN
inlawrev-3733	788	83	,	,	PUNCT
inlawrev-3733	788	84	lie	lie	NOUN
inlawrev-3733	788	85	.	.	PUNCT
inlawrev-3733	789	1	v.	v.	PROPN
inlawrev-3733	789	2	lidiana	lidiana	PROPN
inlawrev-3733	789	3	department	department	PROPN
inlawrev-3733	789	4	of	of	ADP
inlawrev-3733	789	5	state	state	PROPN
inlawrev-3733	789	6	revenue.^^^—guardian	revenue.^^^—guardian	PROPN
inlawrev-3733	789	7	operates	operate	VERB
inlawrev-3733	789	8	a	a	DET
inlawrev-3733	789	9	manufacturing	manufacturing	NOUN
inlawrev-3733	789	10	facility	facility	NOUN
inlawrev-3733	789	11	in	in	ADP
inlawrev-3733	789	12	evansville	evansville	PROPN
inlawrev-3733	789	13	,	,	PUNCT
inlawrev-3733	789	14	hidiana	hidiana	PROPN
inlawrev-3733	789	15	,	,	PUNCT
inlawrev-3733	789	16	at	at	ADP
inlawrev-3733	789	17	which	which	PRON
inlawrev-3733	789	18	it	it	PRON
inlawrev-3733	789	19	manufactures	manufacture	VERB
inlawrev-3733	789	20	exterior	exterior	ADJ
inlawrev-3733	789	21	automotive	automotive	ADJ
inlawrev-3733	789	22	components.^^^	components.^^^	PROPN
inlawrev-3733	789	23	guardian	guardian	NOUN
inlawrev-3733	789	24	initiated	initiate	VERB
inlawrev-3733	789	25	290	290	NUM
inlawrev-3733	789	26	.	.	PUNCT
inlawrev-3733	790	1	mat	mat	NOUN
inlawrev-3733	790	2	923	923	NUM
inlawrev-3733	790	3	-	-	SYM
inlawrev-3733	790	4	24	24	NUM
inlawrev-3733	790	5	.	.	PUNCT
inlawrev-3733	790	6	291	291	NUM
inlawrev-3733	790	7	.	.	PUNCT
inlawrev-3733	791	1	i	i	PRON
inlawrev-3733	791	2	d.	d.	PROPN
inlawrev-3733	791	3	925	925	NUM
inlawrev-3733	791	4	.	.	PUNCT
inlawrev-3733	792	1	292	292	NUM
inlawrev-3733	792	2	.	.	PUNCT
inlawrev-3733	793	1	i	i	PRON
inlawrev-3733	793	2	d.	d.	PROPN
inlawrev-3733	793	3	926	926	NUM
inlawrev-3733	793	4	.	.	PUNCT
inlawrev-3733	793	5	293	293	NUM
inlawrev-3733	793	6	.	.	PUNCT
inlawrev-3733	794	1	i	i	PRON
inlawrev-3733	794	2	d	d	PROPN
inlawrev-3733	794	3	294	294	NUM
inlawrev-3733	794	4	.	.	PUNCT
inlawrev-3733	795	1	i	i	PRON
inlawrev-3733	795	2	d	d	PROPN
inlawrev-3733	795	3	at	at	ADP
inlawrev-3733	795	4	926	926	NUM
inlawrev-3733	795	5	-	-	SYM
inlawrev-3733	795	6	27	27	NUM
inlawrev-3733	795	7	.	.	NOUN
inlawrev-3733	795	8	295	295	NUM
inlawrev-3733	795	9	.	.	PUNCT
inlawrev-3733	796	1	i	i	PRON
inlawrev-3733	796	2	d.	d.	PROPN
inlawrev-3733	796	3	at	at	ADP
inlawrev-3733	796	4	927	927	NUM
inlawrev-3733	796	5	(	(	PUNCT
inlawrev-3733	796	6	citing	cite	VERB
inlawrev-3733	796	7	u.s	u.s	PROPN
inlawrev-3733	796	8	.	.	PROPN
inlawrev-3733	796	9	const	const	PROPN
inlawrev-3733	796	10	,	,	PUNCT
inlawrev-3733	796	11	art	art	NOUN
inlawrev-3733	796	12	.	.	PUNCT
inlawrev-3733	797	1	i	i	PRON
inlawrev-3733	797	2	,	,	PUNCT
inlawrev-3733	797	3	§	§	PROPN
inlawrev-3733	797	4	8	8	NUM
inlawrev-3733	797	5	,	,	PUNCT
inlawrev-3733	797	6	cl	cl	NOUN
inlawrev-3733	797	7	.	.	NOUN
inlawrev-3733	797	8	3	3	NUM
inlawrev-3733	797	9	,	,	PUNCT
inlawrev-3733	797	10	which	which	PRON
inlawrev-3733	797	11	provides	provide	VERB
inlawrev-3733	797	12	"	"	PUNCT
inlawrev-3733	797	13	that	that	SCONJ
inlawrev-3733	797	14	congress	congress	PROPN
inlawrev-3733	797	15	shall	shall	AUX
inlawrev-3733	797	16	have	have	VERB
inlawrev-3733	797	17	the	the	DET
inlawrev-3733	797	18	power	power	NOUN
inlawrev-3733	797	19	'	'	PUNCT
inlawrev-3733	797	20	[	[	X
inlawrev-3733	797	21	to	to	PART
inlawrev-3733	797	22	]	]	X
inlawrev-3733	797	23	regulate	regulate	VERB
inlawrev-3733	797	24	commerce	commerce	NOUN
inlawrev-3733	797	25	.	.	PUNCT
inlawrev-3733	797	26	.	.	PUNCT
inlawrev-3733	797	27	.	.	PUNCT
inlawrev-3733	798	1	among	among	ADP
inlawrev-3733	798	2	the	the	DET
inlawrev-3733	798	3	several	several	ADJ
inlawrev-3733	798	4	states	state	NOUN
inlawrev-3733	798	5	'	'	PART
inlawrev-3733	798	6	"	"	PUNCT
inlawrev-3733	798	7	)	)	PUNCT
inlawrev-3733	798	8	(	(	PUNCT
inlawrev-3733	798	9	alteration	alteration	NOUN
inlawrev-3733	798	10	in	in	ADP
inlawrev-3733	798	11	original	original	ADJ
inlawrev-3733	798	12	)	)	PUNCT
inlawrev-3733	798	13	.	.	PUNCT
inlawrev-3733	799	1	296	296	NUM
inlawrev-3733	799	2	.	.	PUNCT
inlawrev-3733	800	1	i	i	PRON
inlawrev-3733	800	2	d	d	PROPN
inlawrev-3733	800	3	at	at	ADP
inlawrev-3733	800	4	921	921	NUM
inlawrev-3733	800	5	.	.	NOUN
inlawrev-3733	800	6	297	297	NUM
inlawrev-3733	800	7	.	.	PUNCT
inlawrev-3733	801	1	430	430	NUM
inlawrev-3733	801	2	u.s	u.s	PROPN
inlawrev-3733	801	3	.	.	PROPN
inlawrev-3733	801	4	274,279(1977	274,279(1977	PROPN
inlawrev-3733	801	5	)	)	PUNCT
inlawrev-3733	801	6	.	.	PUNCT
inlawrev-3733	802	1	298	298	X
inlawrev-3733	802	2	.	.	PUNCT
inlawrev-3733	803	1	simon	simon	PROPN
inlawrev-3733	803	2	aviation	aviation	PROPN
inlawrev-3733	803	3	,	,	PUNCT
inlawrev-3733	803	4	805	805	NUM
inlawrev-3733	803	5	n.e.2(i	n.e.2(i	NOUN
inlawrev-3733	803	6	at	at	ADP
inlawrev-3733	803	7	927	927	NUM
inlawrev-3733	803	8	(	(	PUNCT
inlawrev-3733	803	9	citing	cite	VERB
inlawrev-3733	803	10	ind.-ky	ind.-ky	PROPN
inlawrev-3733	803	11	.	.	PROPN
inlawrev-3733	803	12	elec	elec	PROPN
inlawrev-3733	803	13	.	.	PROPN
inlawrev-3733	803	14	corp	corp	PROPN
inlawrev-3733	803	15	.	.	PROPN
inlawrev-3733	803	16	v.	v.	PROPN
inlawrev-3733	803	17	ind	ind	PROPN
inlawrev-3733	803	18	.	.	PUNCT
inlawrev-3733	804	1	dep't	dep't	NOUN
inlawrev-3733	804	2	of	of	ADP
inlawrev-3733	804	3	state	state	NOUN
inlawrev-3733	804	4	revenue	revenue	NOUN
inlawrev-3733	804	5	,	,	PUNCT
inlawrev-3733	804	6	598	598	NUM
inlawrev-3733	804	7	n.e.2d	n.e.2d	NOUN
inlawrev-3733	804	8	647	647	NUM
inlawrev-3733	804	9	,	,	PUNCT
inlawrev-3733	804	10	656	656	NUM
inlawrev-3733	804	11	(	(	PUNCT
inlawrev-3733	804	12	ind	ind	NOUN
inlawrev-3733	804	13	.	.	PUNCT
inlawrev-3733	805	1	tax	tax	PROPN
inlawrev-3733	806	1	ct	ct	PROPN
inlawrev-3733	806	2	.	.	PROPN
inlawrev-3733	806	3	1	1	NUM
inlawrev-3733	806	4	992	992	NUM
inlawrev-3733	806	5	)	)	PUNCT
inlawrev-3733	806	6	(	(	PUNCT
inlawrev-3733	806	7	stating	state	VERB
inlawrev-3733	806	8	that	that	SCONJ
inlawrev-3733	806	9	a	a	DET
inlawrev-3733	806	10	state	state	NOUN
inlawrev-3733	806	11	tax	tax	NOUN
inlawrev-3733	806	12	"	"	PUNCT
inlawrev-3733	806	13	will	will	AUX
inlawrev-3733	806	14	survive	survive	VERB
inlawrev-3733	806	15	a	a	DET
inlawrev-3733	806	16	commerce	commerce	NOUN
inlawrev-3733	806	17	clause	clause	NOUN
inlawrev-3733	806	18	challenge	challenge	NOUN
inlawrev-3733	806	19	if	if	SCONJ
inlawrev-3733	806	20	the	the	DET
inlawrev-3733	806	21	tax	tax	NOUN
inlawrev-3733	806	22	(	(	PUNCT
inlawrev-3733	806	23	1	1	NUM
inlawrev-3733	806	24	)	)	PUNCT
inlawrev-3733	806	25	is	be	AUX
inlawrev-3733	806	26	imposed	impose	VERB
inlawrev-3733	806	27	on	on	ADP
inlawrev-3733	806	28	an	an	DET
inlawrev-3733	806	29	activity	activity	NOUN
inlawrev-3733	806	30	with	with	ADP
inlawrev-3733	806	31	a	a	DET
inlawrev-3733	806	32	substantial	substantial	ADJ
inlawrev-3733	806	33	nexus	nexus	NOUN
inlawrev-3733	806	34	with	with	ADP
inlawrev-3733	806	35	the	the	DET
inlawrev-3733	806	36	taxing	tax	VERB
inlawrev-3733	806	37	state	state	NOUN
inlawrev-3733	806	38	,	,	PUNCT
inlawrev-3733	806	39	(	(	PUNCT
inlawrev-3733	806	40	2	2	X
inlawrev-3733	806	41	)	)	PUNCT
inlawrev-3733	806	42	is	be	AUX
inlawrev-3733	806	43	fairly	fairly	ADV
inlawrev-3733	806	44	apportioned	apportion	VERB
inlawrev-3733	806	45	,	,	PUNCT
inlawrev-3733	806	46	(	(	PUNCT
inlawrev-3733	806	47	3	3	X
inlawrev-3733	806	48	)	)	PUNCT
inlawrev-3733	806	49	does	do	AUX
inlawrev-3733	806	50	not	not	PART
inlawrev-3733	806	51	discriminate	discriminate	VERB
inlawrev-3733	806	52	against	against	ADP
inlawrev-3733	806	53	interstate	interstate	ADJ
inlawrev-3733	806	54	commerce	commerce	NOUN
inlawrev-3733	806	55	in	in	ADP
inlawrev-3733	806	56	favor	favor	NOUN
inlawrev-3733	806	57	of	of	ADP
inlawrev-3733	806	58	local	local	ADJ
inlawrev-3733	806	59	commerce	commerce	NOUN
inlawrev-3733	806	60	,	,	PUNCT
inlawrev-3733	806	61	and	and	CCONJ
inlawrev-3733	806	62	(	(	PUNCT
inlawrev-3733	806	63	4	4	X
inlawrev-3733	806	64	)	)	PUNCT
inlawrev-3733	806	65	is	be	AUX
inlawrev-3733	806	66	fairly	fairly	ADV
inlawrev-3733	806	67	related	relate	VERB
inlawrev-3733	806	68	to	to	ADP
inlawrev-3733	806	69	services	service	NOUN
inlawrev-3733	806	70	the	the	DET
inlawrev-3733	806	71	state	state	NOUN
inlawrev-3733	806	72	provides	provide	VERB
inlawrev-3733	806	73	"	"	PUNCT
inlawrev-3733	806	74	)	)	PUNCT
inlawrev-3733	806	75	.	.	PUNCT
inlawrev-3733	807	1	299	299	NUM
inlawrev-3733	807	2	.	.	X
inlawrev-3733	807	3	mat	mat	NOUN
inlawrev-3733	807	4	929	929	NUM
inlawrev-3733	807	5	.	.	PUNCT
inlawrev-3733	808	1	300	300	NUM
inlawrev-3733	808	2	.	.	PUNCT
inlawrev-3733	809	1	i	i	PRON
inlawrev-3733	809	2	d	d	PROPN
inlawrev-3733	809	3	at	at	ADP
inlawrev-3733	809	4	928	928	NUM
inlawrev-3733	809	5	.	.	PUNCT
inlawrev-3733	810	1	301	301	NUM
inlawrev-3733	810	2	.	.	NOUN
inlawrev-3733	810	3	811	811	NUM
inlawrev-3733	810	4	n.e.2d	n.e.2d	NUM
inlawrev-3733	810	5	979	979	NUM
inlawrev-3733	810	6	(	(	PUNCT
inlawrev-3733	810	7	ind	ind	NOUN
inlawrev-3733	810	8	.	.	PUNCT
inlawrev-3733	811	1	tax	tax	PROPN
inlawrev-3733	811	2	ct	ct	PROPN
inlawrev-3733	811	3	.	.	PROPN
inlawrev-3733	811	4	2004	2004	NUM
inlawrev-3733	811	5	)	)	PUNCT
inlawrev-3733	811	6	,	,	PUNCT
inlawrev-3733	811	7	trans	trans	PROPN
inlawrev-3733	811	8	,	,	PUNCT
inlawrev-3733	811	9	denied	deny	VERB
inlawrev-3733	811	10	,	,	PUNCT
inlawrev-3733	811	11	2005	2005	NUM
inlawrev-3733	811	12	ind	ind	NOUN
inlawrev-3733	811	13	.	.	PUNCT
inlawrev-3733	812	1	lexis	lexi	VERB
inlawrev-3733	812	2	162	162	NUM
inlawrev-3733	812	3	(	(	PUNCT
inlawrev-3733	812	4	ind	ind	PROPN
inlawrev-3733	812	5	.	.	PUNCT
inlawrev-3733	813	1	feb	feb	PROPN
inlawrev-3733	813	2	.	.	PROPN
inlawrev-3733	813	3	24	24	NUM
inlawrev-3733	813	4	,	,	PUNCT
inlawrev-3733	813	5	2005	2005	NUM
inlawrev-3733	813	6	)	)	PUNCT
inlawrev-3733	813	7	.	.	PUNCT
inlawrev-3733	814	1	302	302	NUM
inlawrev-3733	814	2	.	.	PUNCT
inlawrev-3733	815	1	i	i	PRON
inlawrev-3733	815	2	d.	d.	PROPN
inlawrev-3733	815	3	at	at	ADP
inlawrev-3733	815	4	980	980	NUM
inlawrev-3733	815	5	(	(	PUNCT
inlawrev-3733	815	6	the	the	DET
inlawrev-3733	815	7	automotive	automotive	ADJ
inlawrev-3733	815	8	components	component	NOUN
inlawrev-3733	815	9	manufactured	manufacture	VERB
inlawrev-3733	815	10	include	include	VERB
inlawrev-3733	815	11	:	:	PUNCT
inlawrev-3733	815	12	grilles	grille	NOUN
inlawrev-3733	815	13	,	,	PUNCT
inlawrev-3733	815	14	headlamp	headlamp	NOUN
inlawrev-3733	815	15	,	,	PUNCT
inlawrev-3733	815	16	bezels	bezel	NOUN
inlawrev-3733	815	17	,	,	PUNCT
inlawrev-3733	815	18	1370	1370	NUM
inlawrev-3733	815	19	indiana	indiana	NOUN
inlawrev-3733	815	20	law	law	PROPN
inlawrev-3733	815	21	review	review	NOUN
inlawrev-3733	816	1	[	[	X
inlawrev-3733	816	2	vol	vol	NOUN
inlawrev-3733	816	3	.	.	PUNCT
inlawrev-3733	817	1	38:1341	38:1341	NUM
inlawrev-3733	817	2	this	this	DET
inlawrev-3733	817	3	tax	tax	NOUN
inlawrev-3733	817	4	appeal	appeal	NOUN
inlawrev-3733	817	5	on	on	ADP
inlawrev-3733	817	6	december	december	PROPN
inlawrev-3733	817	7	31	31	NUM
inlawrev-3733	817	8	,	,	PUNCT
inlawrev-3733	817	9	1998	1998	NUM
inlawrev-3733	817	10	claiming	claim	VERB
inlawrev-3733	817	11	that	that	SCONJ
inlawrev-3733	817	12	the	the	DET
inlawrev-3733	817	13	department	department	NOUN
inlawrev-3733	817	14	erred	err	VERB
inlawrev-3733	817	15	in	in	ADP
inlawrev-3733	817	16	assessing	assess	VERB
inlawrev-3733	817	17	use	use	NOUN
inlawrev-3733	817	18	tax	tax	NOUN
inlawrev-3733	817	19	on	on	ADP
inlawrev-3733	817	20	guardian	guardian	PROPN
inlawrev-3733	817	21	's	's	PART
inlawrev-3733	817	22	mask	mask	NOUN
inlawrev-3733	817	23	processing	processing	NOUN
inlawrev-3733	817	24	equipment.^^^	equipment.^^^	NOUN
inlawrev-3733	817	25	the	the	DET
inlawrev-3733	817	26	masks	mask	NOUN
inlawrev-3733	817	27	themselves	themselves	PRON
inlawrev-3733	817	28	were	be	AUX
inlawrev-3733	817	29	used	use	VERB
inlawrev-3733	817	30	by	by	ADP
inlawrev-3733	817	31	guardian	guardian	NOUN
inlawrev-3733	817	32	to	to	PART
inlawrev-3733	817	33	insure	insure	VERB
inlawrev-3733	817	34	that	that	SCONJ
inlawrev-3733	817	35	certain	certain	ADJ
inlawrev-3733	817	36	coatings	coating	NOUN
inlawrev-3733	817	37	sprayed	spray	VERB
inlawrev-3733	817	38	on	on	ADP
inlawrev-3733	817	39	plastic	plastic	ADJ
inlawrev-3733	817	40	parts	part	NOUN
inlawrev-3733	817	41	that	that	PRON
inlawrev-3733	817	42	guardian	guardian	NOUN
inlawrev-3733	817	43	manufactured	manufacture	VERB
inlawrev-3733	817	44	were	be	AUX
inlawrev-3733	817	45	applied	apply	VERB
inlawrev-3733	817	46	only	only	ADV
inlawrev-3733	817	47	on	on	ADP
inlawrev-3733	817	48	the	the	DET
inlawrev-3733	817	49	appropriate	appropriate	ADJ
inlawrev-3733	817	50	sections	section	NOUN
inlawrev-3733	817	51	of	of	ADP
inlawrev-3733	817	52	the	the	DET
inlawrev-3733	817	53	parts	part	NOUN
inlawrev-3733	817	54	.	.	PUNCT
inlawrev-3733	817	55	^^"^	^^"^	PROPN
inlawrev-3733	818	1	guardian	guardian	PROPN
inlawrev-3733	818	2	claimed	claim	VERB
inlawrev-3733	818	3	that	that	SCONJ
inlawrev-3733	818	4	the	the	DET
inlawrev-3733	818	5	equipment	equipment	NOUN
inlawrev-3733	818	6	it	it	PRON
inlawrev-3733	818	7	used	use	VERB
inlawrev-3733	818	8	to	to	PART
inlawrev-3733	818	9	clean	clean	VERB
inlawrev-3733	818	10	these	these	DET
inlawrev-3733	818	11	masks	mask	NOUN
inlawrev-3733	818	12	was	be	AUX
inlawrev-3733	818	13	exempt	exempt	ADJ
inlawrev-3733	818	14	from	from	ADP
inlawrev-3733	818	15	the	the	DET
inlawrev-3733	818	16	use	use	NOUN
inlawrev-3733	818	17	tax	tax	NOUN
inlawrev-3733	818	18	under	under	ADP
inlawrev-3733	818	19	the	the	DET
inlawrev-3733	818	20	"	"	PUNCT
inlawrev-3733	818	21	equipment	equipment	NOUN
inlawrev-3733	818	22	exemption	exemption	NOUN
inlawrev-3733	818	23	.	.	PUNCT
inlawrev-3733	819	1	"^^^	"^^^	PUNCT
inlawrev-3733	820	1	the	the	DET
inlawrev-3733	820	2	tax	tax	NOUN
inlawrev-3733	820	3	court	court	NOUN
inlawrev-3733	820	4	stated	state	VERB
inlawrev-3733	820	5	that	that	SCONJ
inlawrev-3733	820	6	,	,	PUNCT
inlawrev-3733	820	7	in	in	ADP
inlawrev-3733	820	8	order	order	NOUN
inlawrev-3733	820	9	to	to	PART
inlawrev-3733	820	10	be	be	AUX
inlawrev-3733	820	11	entitled	entitle	VERB
inlawrev-3733	820	12	to	to	ADP
inlawrev-3733	820	13	the	the	DET
inlawrev-3733	820	14	exemption	exemption	NOUN
inlawrev-3733	820	15	.	.	PUNCT
inlawrev-3733	821	1	guardian	guardian	PROPN
inlawrev-3733	821	2	had	have	VERB
inlawrev-3733	821	3	to	to	PART
inlawrev-3733	821	4	show	show	VERB
inlawrev-3733	821	5	it	it	PRON
inlawrev-3733	821	6	was	be	AUX
inlawrev-3733	821	7	engaged	engage	VERB
inlawrev-3733	821	8	in	in	ADP
inlawrev-3733	821	9	production	production	NOUN
inlawrev-3733	821	10	and	and	CCONJ
inlawrev-3733	821	11	that	that	SCONJ
inlawrev-3733	821	12	the	the	DET
inlawrev-3733	821	13	mask	mask	NOUN
inlawrev-3733	821	14	processing	processing	NOUN
inlawrev-3733	821	15	equipment	equipment	NOUN
inlawrev-3733	821	16	was	be	AUX
inlawrev-3733	821	17	integral	integral	ADJ
inlawrev-3733	821	18	and	and	CCONJ
inlawrev-3733	821	19	essential	essential	ADJ
inlawrev-3733	821	20	to	to	ADP
inlawrev-3733	821	21	that	that	PRON
inlawrev-3733	821	22	production.^^^	production.^^^	PROPN
inlawrev-3733	821	23	guardian	guardian	NOUN
inlawrev-3733	821	24	claimed	claim	VERB
inlawrev-3733	821	25	that	that	SCONJ
inlawrev-3733	821	26	it	it	PRON
inlawrev-3733	821	27	was	be	AUX
inlawrev-3733	821	28	clearly	clearly	ADV
inlawrev-3733	821	29	engaged	engage	VERB
inlawrev-3733	821	30	in	in	ADP
inlawrev-3733	821	31	production	production	NOUN
inlawrev-3733	821	32	,	,	PUNCT
inlawrev-3733	821	33	and	and	CCONJ
inlawrev-3733	821	34	that	that	SCONJ
inlawrev-3733	821	35	the	the	DET
inlawrev-3733	821	36	mask	mask	NOUN
inlawrev-3733	821	37	processing	processing	NOUN
inlawrev-3733	821	38	equipment	equipment	NOUN
inlawrev-3733	821	39	was	be	AUX
inlawrev-3733	821	40	integral	integral	ADJ
inlawrev-3733	821	41	because	because	SCONJ
inlawrev-3733	821	42	without	without	ADP
inlawrev-3733	821	43	it	it	PRON
inlawrev-3733	821	44	,	,	PUNCT
inlawrev-3733	821	45	the	the	DET
inlawrev-3733	821	46	production	production	NOUN
inlawrev-3733	821	47	process	process	NOUN
inlawrev-3733	821	48	could	could	AUX
inlawrev-3733	821	49	not	not	PART
inlawrev-3733	821	50	be	be	AUX
inlawrev-3733	821	51	sustained	sustain	VERB
inlawrev-3733	821	52	.	.	PUNCT
inlawrev-3733	822	1	^^^	^^^	NOUN
inlawrev-3733	822	2	guardian	guardian	NOUN
inlawrev-3733	822	3	also	also	ADV
inlawrev-3733	822	4	claimed	claim	VERB
inlawrev-3733	822	5	that	that	SCONJ
inlawrev-3733	822	6	the	the	DET
inlawrev-3733	822	7	chemicals	chemical	NOUN
inlawrev-3733	822	8	used	use	VERB
inlawrev-3733	822	9	in	in	ADP
inlawrev-3733	822	10	the	the	DET
inlawrev-3733	822	11	mask	mask	NOUN
inlawrev-3733	822	12	processing	processing	NOUN
inlawrev-3733	822	13	were	be	AUX
inlawrev-3733	822	14	exempt	exempt	ADJ
inlawrev-3733	822	15	under	under	ADP
inlawrev-3733	822	16	the	the	DET
inlawrev-3733	822	17	"	"	PUNCT
inlawrev-3733	822	18	consumption	consumption	NOUN
inlawrev-3733	822	19	exemption	exemption	NOUN
inlawrev-3733	822	20	.	.	PUNCT
inlawrev-3733	822	21	"^^^	"^^^	PUNCT
inlawrev-3733	823	1	the	the	DET
inlawrev-3733	823	2	department	department	NOUN
inlawrev-3733	823	3	agreed	agree	VERB
inlawrev-3733	823	4	that	that	SCONJ
inlawrev-3733	823	5	the	the	DET
inlawrev-3733	823	6	masks	mask	NOUN
inlawrev-3733	823	7	were	be	AUX
inlawrev-3733	823	8	integral	integral	ADJ
inlawrev-3733	823	9	,	,	PUNCT
inlawrev-3733	823	10	but	but	CCONJ
inlawrev-3733	823	11	that	that	SCONJ
inlawrev-3733	823	12	the	the	DET
inlawrev-3733	823	13	mask	mask	NOUN
inlawrev-3733	823	14	processing	processing	NOUN
inlawrev-3733	823	15	equipment	equipment	NOUN
inlawrev-3733	823	16	was	be	AUX
inlawrev-3733	823	17	for	for	ADP
inlawrev-3733	823	18	maintenance	maintenance	NOUN
inlawrev-3733	823	19	and	and	CCONJ
inlawrev-3733	823	20	not	not	PART
inlawrev-3733	823	21	integral	integral	ADJ
inlawrev-3733	823	22	to	to	ADP
inlawrev-3733	823	23	the	the	DET
inlawrev-3733	823	24	production	production	NOUN
inlawrev-3733	823	25	process.^^^	process.^^^	PROPN
inlawrev-3733	823	26	the	the	DET
inlawrev-3733	823	27	department	department	NOUN
inlawrev-3733	823	28	secondarily	secondarily	ADV
inlawrev-3733	823	29	argued	argue	VERB
inlawrev-3733	823	30	that	that	SCONJ
inlawrev-3733	823	31	the	the	DET
inlawrev-3733	823	32	mask	mask	NOUN
inlawrev-3733	823	33	processing	processing	NOUN
inlawrev-3733	823	34	was	be	AUX
inlawrev-3733	823	35	not	not	PART
inlawrev-3733	823	36	integral	integral	ADJ
inlawrev-3733	823	37	because	because	SCONJ
inlawrev-3733	823	38	it	it	PRON
inlawrev-3733	823	39	halted	halt	VERB
inlawrev-3733	823	40	production	production	NOUN
inlawrev-3733	823	41	for	for	ADP
inlawrev-3733	823	42	a	a	DET
inlawrev-3733	823	43	substantial	substantial	ADJ
inlawrev-3733	823	44	period	period	NOUN
inlawrev-3733	823	45	oftime	oftime	NOUN
inlawrev-3733	823	46	.	.	PUNCT
inlawrev-3733	824	1	^^^	^^^	ADP
inlawrev-3733	824	2	the	the	DET
inlawrev-3733	824	3	tax	tax	NOUN
inlawrev-3733	824	4	court	court	NOUN
inlawrev-3733	824	5	held	hold	VERB
inlawrev-3733	824	6	that	that	SCONJ
inlawrev-3733	824	7	guardian	guardian	NOUN
inlawrev-3733	824	8	was	be	AUX
inlawrev-3733	824	9	entitled	entitle	VERB
inlawrev-3733	824	10	to	to	ADP
inlawrev-3733	824	11	the	the	DET
inlawrev-3733	824	12	"	"	PUNCT
inlawrev-3733	824	13	equipment	equipment	NOUN
inlawrev-3733	824	14	"	"	PUNCT
inlawrev-3733	824	15	and	and	CCONJ
inlawrev-3733	824	16	"	"	PUNCT
inlawrev-3733	824	17	consumption	consumption	NOUN
inlawrev-3733	824	18	"	"	PUNCT
inlawrev-3733	824	19	exemptions.^	exemptions.^	NOUN
inlawrev-3733	824	20	^	^	SYM
inlawrev-3733	824	21	'	'	PUNCT
inlawrev-3733	824	22	the	the	DET
inlawrev-3733	824	23	tax	tax	NOUN
inlawrev-3733	824	24	court	court	NOUN
inlawrev-3733	824	25	relied	rely	VERB
inlawrev-3733	824	26	on	on	ADP
inlawrev-3733	824	27	the	the	DET
inlawrev-3733	824	28	fact	fact	NOUN
inlawrev-3733	824	29	that	that	SCONJ
inlawrev-3733	824	30	the	the	DET
inlawrev-3733	824	31	mask	mask	NOUN
inlawrev-3733	824	32	processing	processing	NOUN
inlawrev-3733	824	33	was	be	AUX
inlawrev-3733	824	34	performed	perform	VERB
inlawrev-3733	824	35	in	in	ADP
inlawrev-3733	824	36	synchronization	synchronization	NOUN
inlawrev-3733	824	37	with	with	ADP
inlawrev-3733	824	38	the	the	DET
inlawrev-3733	824	39	production	production	NOUN
inlawrev-3733	824	40	process	process	NOUN
inlawrev-3733	824	41	,	,	PUNCT
inlawrev-3733	824	42	and	and	CCONJ
inlawrev-3733	824	43	that	that	SCONJ
inlawrev-3733	824	44	without	without	SCONJ
inlawrev-3733	824	45	the	the	DET
inlawrev-3733	824	46	masks	mask	NOUN
inlawrev-3733	824	47	being	be	AUX
inlawrev-3733	824	48	cleaned	clean	VERB
inlawrev-3733	824	49	guardian	guardian	NOUN
inlawrev-3733	824	50	would	would	AUX
inlawrev-3733	824	51	only	only	ADV
inlawrev-3733	824	52	be	be	AUX
inlawrev-3733	824	53	able	able	ADJ
inlawrev-3733	824	54	to	to	PART
inlawrev-3733	824	55	produce	produce	VERB
inlawrev-3733	824	56	a	a	DET
inlawrev-3733	824	57	small	small	ADJ
inlawrev-3733	824	58	number	number	NOUN
inlawrev-3733	824	59	ofparts.^^^	ofparts.^^^	PROPN
inlawrev-3733	824	60	the	the	DET
inlawrev-3733	824	61	tax	tax	NOUN
inlawrev-3733	824	62	court	court	NOUN
inlawrev-3733	824	63	disposed	dispose	VERB
inlawrev-3733	824	64	ofthe	ofthe	PROPN
inlawrev-3733	824	65	department	department	NOUN
inlawrev-3733	824	66	's	's	PART
inlawrev-3733	824	67	arguments	argument	NOUN
inlawrev-3733	824	68	by	by	ADP
inlawrev-3733	824	69	stating	state	VERB
inlawrev-3733	824	70	that	that	SCONJ
inlawrev-3733	824	71	the	the	DET
inlawrev-3733	824	72	production	production	NOUN
inlawrev-3733	824	73	process	process	NOUN
inlawrev-3733	824	74	must	must	AUX
inlawrev-3733	824	75	be	be	AUX
inlawrev-3733	824	76	examined	examine	VERB
inlawrev-3733	824	77	as	as	ADP
inlawrev-3733	824	78	a	a	DET
inlawrev-3733	824	79	whole	whole	NOUN
inlawrev-3733	824	80	,	,	PUNCT
inlawrev-3733	824	81	and	and	CCONJ
inlawrev-3733	824	82	not	not	PART
inlawrev-3733	824	83	broken	break	VERB
inlawrev-3733	824	84	down	down	ADP
inlawrev-3733	824	85	into	into	ADP
inlawrev-3733	824	86	parts	part	NOUN
inlawrev-3733	824	87	.	.	PUNCT
inlawrev-3733	825	1	the	the	DET
inlawrev-3733	825	2	tax	tax	NOUN
inlawrev-3733	825	3	court	court	NOUN
inlawrev-3733	825	4	also	also	ADV
inlawrev-3733	825	5	found	find	VERB
inlawrev-3733	825	6	that	that	SCONJ
inlawrev-3733	825	7	the	the	DET
inlawrev-3733	825	8	evidence	evidence	NOUN
inlawrev-3733	825	9	showed	show	VERB
inlawrev-3733	825	10	that	that	SCONJ
inlawrev-3733	825	11	the	the	DET
inlawrev-3733	825	12	time	time	NOUN
inlawrev-3733	825	13	spent	spend	VERB
inlawrev-3733	825	14	cleaning	clean	VERB
inlawrev-3733	825	15	the	the	DET
inlawrev-3733	825	16	masks	mask	NOUN
inlawrev-3733	825	17	was	be	AUX
inlawrev-3733	825	18	not	not	PART
inlawrev-3733	825	19	substantial.^^^	substantial.^^^	ADJ
inlawrev-3733	825	20	and	and	CCONJ
inlawrev-3733	825	21	other	other	ADJ
inlawrev-3733	825	22	exterior	exterior	ADJ
inlawrev-3733	825	23	components	component	NOUN
inlawrev-3733	825	24	)	)	PUNCT
inlawrev-3733	825	25	.	.	PUNCT
inlawrev-3733	826	1	303	303	X
inlawrev-3733	826	2	.	.	PUNCT
inlawrev-3733	827	1	i	i	PRON
inlawrev-3733	827	2	d.	d.	PROPN
inlawrev-3733	827	3	at	at	ADP
inlawrev-3733	827	4	982	982	NUM
inlawrev-3733	827	5	.	.	PUNCT
inlawrev-3733	828	1	304	304	NUM
inlawrev-3733	828	2	.	.	PUNCT
inlawrev-3733	828	3	mat	mat	PROPN
inlawrev-3733	828	4	981	981	NUM
inlawrev-3733	828	5	.	.	NOUN
inlawrev-3733	829	1	305	305	NUM
inlawrev-3733	829	2	.	.	PUNCT
inlawrev-3733	830	1	i	i	PRON
inlawrev-3733	830	2	d.	d.	PROPN
inlawrev-3733	830	3	at	at	ADP
inlawrev-3733	830	4	982	982	NUM
inlawrev-3733	830	5	(	(	PUNCT
inlawrev-3733	830	6	citing	cite	VERB
inlawrev-3733	830	7	ind	ind	NOUN
inlawrev-3733	830	8	.	.	PUNCT
inlawrev-3733	831	1	code	code	PROPN
inlawrev-3733	831	2	§	§	PROPN
inlawrev-3733	831	3	6	6	NUM
inlawrev-3733	831	4	-	-	SYM
inlawrev-3733	831	5	2.5	2.5	NUM
inlawrev-3733	831	6	-	-	PUNCT
inlawrev-3733	831	7	5	5	NUM
inlawrev-3733	831	8	-	-	PUNCT
inlawrev-3733	831	9	3(b	3(b	NUM
inlawrev-3733	831	10	)	)	PUNCT
inlawrev-3733	831	11	which	which	PRON
inlawrev-3733	831	12	provides	provide	VERB
inlawrev-3733	831	13	:	:	PUNCT
inlawrev-3733	831	14	"	"	PUNCT
inlawrev-3733	831	15	[	[	X
inlawrev-3733	831	16	tjransactions	tjransaction	NOUN
inlawrev-3733	831	17	involving	involve	VERB
inlawrev-3733	831	18	manufacturing	manufacturing	NOUN
inlawrev-3733	831	19	machinery	machinery	NOUN
inlawrev-3733	831	20	,	,	PUNCT
inlawrev-3733	831	21	tools	tool	NOUN
inlawrev-3733	831	22	,	,	PUNCT
inlawrev-3733	831	23	and	and	CCONJ
inlawrev-3733	831	24	equipment	equipment	NOUN
inlawrev-3733	831	25	are	be	AUX
inlawrev-3733	831	26	exempt	exempt	ADJ
inlawrev-3733	831	27	from	from	ADP
inlawrev-3733	831	28	[	[	PUNCT
inlawrev-3733	831	29	sales	sale	NOUN
inlawrev-3733	831	30	and	and	CCONJ
inlawrev-3733	831	31	use	use	NOUN
inlawrev-3733	831	32	]	]	PUNCT
inlawrev-3733	831	33	tax	tax	NOUN
inlawrev-3733	831	34	if	if	SCONJ
inlawrev-3733	831	35	the	the	DET
inlawrev-3733	831	36	person	person	NOUN
inlawrev-3733	831	37	acquiring	acquire	VERB
inlawrev-3733	831	38	that	that	DET
inlawrev-3733	831	39	property	property	NOUN
inlawrev-3733	831	40	acquires	acquire	VERB
inlawrev-3733	831	41	it	it	PRON
inlawrev-3733	831	42	for	for	ADP
inlawrev-3733	831	43	direct	direct	ADJ
inlawrev-3733	831	44	use	use	NOUN
inlawrev-3733	831	45	in	in	ADP
inlawrev-3733	831	46	the	the	DET
inlawrev-3733	831	47	direct	direct	ADJ
inlawrev-3733	831	48	production	production	NOUN
inlawrev-3733	831	49	,	,	PUNCT
inlawrev-3733	831	50	manufacture	manufacture	NOUN
inlawrev-3733	831	51	,	,	PUNCT
inlawrev-3733	831	52	fabrication	fabrication	NOUN
inlawrev-3733	831	53	,	,	PUNCT
inlawrev-3733	831	54	assembly	assembly	NOUN
inlawrev-3733	831	55	,	,	PUNCT
inlawrev-3733	831	56	extraction	extraction	NOUN
inlawrev-3733	831	57	,	,	PUNCT
inlawrev-3733	831	58	mining	mining	NOUN
inlawrev-3733	831	59	,	,	PUNCT
inlawrev-3733	831	60	processing	processing	NOUN
inlawrev-3733	831	61	,	,	PUNCT
inlawrev-3733	831	62	refining	refining	NOUN
inlawrev-3733	831	63	,	,	PUNCT
inlawrev-3733	831	64	or	or	CCONJ
inlawrev-3733	831	65	finishing	finish	VERB
inlawrev-3733	831	66	ofother	ofother	ADJ
inlawrev-3733	831	67	tangible	tangible	ADJ
inlawrev-3733	831	68	personal	personal	ADJ
inlawrev-3733	831	69	property	property	NOUN
inlawrev-3733	831	70	"	"	PUNCT
inlawrev-3733	831	71	)	)	PUNCT
inlawrev-3733	831	72	(	(	PUNCT
inlawrev-3733	831	73	alteration	alteration	NOUN
inlawrev-3733	831	74	in	in	ADP
inlawrev-3733	831	75	original	original	ADJ
inlawrev-3733	831	76	)	)	PUNCT
inlawrev-3733	831	77	.	.	PUNCT
inlawrev-3733	832	1	306	306	NUM
inlawrev-3733	832	2	.	.	PUNCT
inlawrev-3733	832	3	mat	mat	NOUN
inlawrev-3733	832	4	982	982	NUM
inlawrev-3733	832	5	-	-	PUNCT
inlawrev-3733	832	6	83	83	NUM
inlawrev-3733	832	7	.	.	PUNCT
inlawrev-3733	833	1	307	307	NUM
inlawrev-3733	833	2	.	.	PUNCT
inlawrev-3733	833	3	mat	mat	NOUN
inlawrev-3733	833	4	983	983	NUM
inlawrev-3733	833	5	.	.	PUNCT
inlawrev-3733	834	1	308	308	NUM
inlawrev-3733	834	2	.	.	PUNCT
inlawrev-3733	835	1	i	i	PRON
inlawrev-3733	835	2	d.	d.	PROPN
inlawrev-3733	835	3	at	at	ADP
inlawrev-3733	835	4	985	985	NUM
inlawrev-3733	835	5	(	(	PUNCT
inlawrev-3733	835	6	citing	cite	VERB
inlawrev-3733	835	7	ind	ind	NOUN
inlawrev-3733	835	8	.	.	PUNCT
inlawrev-3733	836	1	code	code	PROPN
inlawrev-3733	836	2	§	§	PROPN
inlawrev-3733	836	3	6	6	NUM
inlawrev-3733	836	4	-	-	SYM
inlawrev-3733	836	5	2.5	2.5	NUM
inlawrev-3733	836	6	-	-	PUNCT
inlawrev-3733	836	7	5	5	NUM
inlawrev-3733	836	8	-	-	SYM
inlawrev-3733	836	9	5	5	NUM
inlawrev-3733	836	10	.	.	NOUN
inlawrev-3733	836	11	1(b	1(b	NUM
inlawrev-3733	836	12	)	)	PUNCT
inlawrev-3733	836	13	which	which	PRON
inlawrev-3733	836	14	provides	provide	VERB
inlawrev-3733	836	15	:	:	PUNCT
inlawrev-3733	836	16	"	"	PUNCT
inlawrev-3733	836	17	[	[	X
inlawrev-3733	836	18	tjransactions	tjransaction	NOUN
inlawrev-3733	836	19	involving	involve	VERB
inlawrev-3733	836	20	tangible	tangible	ADJ
inlawrev-3733	836	21	personal	personal	ADJ
inlawrev-3733	836	22	property	property	NOUN
inlawrev-3733	836	23	are	be	AUX
inlawrev-3733	836	24	exempt	exempt	ADJ
inlawrev-3733	836	25	from	from	ADP
inlawrev-3733	836	26	[	[	PUNCT
inlawrev-3733	836	27	sales	sale	NOUN
inlawrev-3733	836	28	and	and	CCONJ
inlawrev-3733	836	29	use	use	NOUN
inlawrev-3733	836	30	]	]	PUNCT
inlawrev-3733	836	31	tax	tax	NOUN
inlawrev-3733	836	32	if	if	SCONJ
inlawrev-3733	836	33	the	the	DET
inlawrev-3733	836	34	person	person	NOUN
inlawrev-3733	836	35	acquiring	acquire	VERB
inlawrev-3733	836	36	the	the	DET
inlawrev-3733	836	37	property	property	NOUN
inlawrev-3733	836	38	acquires	acquire	VERB
inlawrev-3733	836	39	it	it	PRON
inlawrev-3733	836	40	for	for	ADP
inlawrev-3733	836	41	direct	direct	ADJ
inlawrev-3733	836	42	consumption	consumption	NOUN
inlawrev-3733	836	43	as	as	ADP
inlawrev-3733	836	44	a	a	DET
inlawrev-3733	836	45	material	material	NOUN
inlawrev-3733	836	46	to	to	PART
inlawrev-3733	836	47	be	be	AUX
inlawrev-3733	836	48	consumed	consume	VERB
inlawrev-3733	836	49	in	in	ADP
inlawrev-3733	836	50	the	the	DET
inlawrev-3733	836	51	direct	direct	ADJ
inlawrev-3733	836	52	production	production	NOUN
inlawrev-3733	836	53	of	of	ADP
inlawrev-3733	836	54	other	other	ADJ
inlawrev-3733	836	55	tangible	tangible	ADJ
inlawrev-3733	836	56	personal	personal	ADJ
inlawrev-3733	836	57	property	property	NOUN
inlawrev-3733	836	58	in	in	ADP
inlawrev-3733	836	59	the	the	DET
inlawrev-3733	836	60	person	person	NOUN
inlawrev-3733	836	61	's	's	PART
inlawrev-3733	836	62	business	business	NOUN
inlawrev-3733	836	63	of	of	ADP
inlawrev-3733	836	64	manufacturing	manufacturing	NOUN
inlawrev-3733	836	65	,	,	PUNCT
inlawrev-3733	836	66	processing	processing	NOUN
inlawrev-3733	836	67	,	,	PUNCT
inlawrev-3733	836	68	refining	refining	NOUN
inlawrev-3733	836	69	,	,	PUNCT
inlawrev-3733	837	1	[	[	X
inlawrev-3733	837	2	or	or	CCONJ
inlawrev-3733	837	3	]	]	PUNCT
inlawrev-3733	837	4	repairing	repair	VERB
inlawrev-3733	837	5	"	"	PUNCT
inlawrev-3733	837	6	)	)	PUNCT
inlawrev-3733	837	7	(	(	PUNCT
inlawrev-3733	837	8	alteration	alteration	NOUN
inlawrev-3733	837	9	in	in	ADP
inlawrev-3733	837	10	original	original	ADJ
inlawrev-3733	837	11	)	)	PUNCT
inlawrev-3733	837	12	.	.	PUNCT
inlawrev-3733	838	1	309	309	NUM
inlawrev-3733	838	2	.	.	PUNCT
inlawrev-3733	839	1	i	i	PRON
inlawrev-3733	839	2	d	d	PROPN
inlawrev-3733	839	3	at	at	ADP
inlawrev-3733	839	4	984	984	NUM
inlawrev-3733	839	5	.	.	PUNCT
inlawrev-3733	840	1	310	310	NUM
inlawrev-3733	840	2	.	.	PUNCT
inlawrev-3733	841	1	i	i	AUX
inlawrev-3733	841	2	d	d	PROPN
inlawrev-3733	841	3	311	311	NUM
inlawrev-3733	841	4	.	.	PUNCT
inlawrev-3733	841	5	mat	mat	NOUN
inlawrev-3733	841	6	984	984	NUM
inlawrev-3733	841	7	-	-	SYM
inlawrev-3733	841	8	85	85	NUM
inlawrev-3733	841	9	.	.	NUM
inlawrev-3733	842	1	312	312	NUM
inlawrev-3733	842	2	.	.	PUNCT
inlawrev-3733	843	1	i	i	PROPN
inlawrev-3733	843	2	d	d	PROPN
inlawrev-3733	843	3	313	313	NUM
inlawrev-3733	843	4	.	.	PUNCT
inlawrev-3733	844	1	i	i	PROPN
inlawrev-3733	844	2	d	d	PROPN
inlawrev-3733	844	3	2005	2005	NUM
inlawrev-3733	844	4	]	]	PUNCT
inlawrev-3733	844	5	tax	tax	NOUN
inlawrev-3733	844	6	law	law	NOUN
inlawrev-3733	844	7	1371	1371	NUM
inlawrev-3733	844	8	3	3	NUM
inlawrev-3733	844	9	.	.	PUNCT
inlawrev-3733	845	1	graham	graham	PROPN
inlawrev-3733	845	2	creek	creek	PROPN
inlawrev-3733	845	3	farms	farms	PROPN
inlawrev-3733	845	4	v.	v.	PROPN
inlawrev-3733	845	5	indiana	indiana	PROPN
inlawrev-3733	845	6	department	department	PROPN
inlawrev-3733	845	7	of	of	ADP
inlawrev-3733	845	8	state	state	PROPN
inlawrev-3733	845	9	revenue.^	revenue.^	PROPN
inlawrev-3733	845	10	^"^	^"^	NUM
inlawrev-3733	845	11	—	—	PUNCT
inlawrev-3733	845	12	graham	graham	PROPN
inlawrev-3733	845	13	is	be	AUX
inlawrev-3733	845	14	a	a	DET
inlawrev-3733	845	15	farm	farm	NOUN
inlawrev-3733	845	16	operation	operation	NOUN
inlawrev-3733	845	17	in	in	ADP
inlawrev-3733	845	18	jennings	jennings	PROPN
inlawrev-3733	845	19	county	county	PROPN
inlawrev-3733	845	20	,	,	PUNCT
inlawrev-3733	845	21	and	and	CCONJ
inlawrev-3733	845	22	brought	bring	VERB
inlawrev-3733	845	23	this	this	DET
inlawrev-3733	845	24	original	original	ADJ
inlawrev-3733	845	25	tax	tax	NOUN
inlawrev-3733	845	26	appeal	appeal	NOUN
inlawrev-3733	845	27	on	on	ADP
inlawrev-3733	845	28	july	july	PROPN
inlawrev-3733	845	29	20	20	NUM
inlawrev-3733	845	30	,	,	PUNCT
inlawrev-3733	845	31	2000	2000	NUM
inlawrev-3733	845	32	after	after	SCONJ
inlawrev-3733	845	33	the	the	DET
inlawrev-3733	845	34	department	department	NOUN
inlawrev-3733	845	35	denied	deny	VERB
inlawrev-3733	845	36	graham	graham	PROPN
inlawrev-3733	845	37	's	's	PART
inlawrev-3733	845	38	claim	claim	NOUN
inlawrev-3733	845	39	for	for	ADP
inlawrev-3733	845	40	reftind	reftind	NOUN
inlawrev-3733	845	41	of	of	ADP
inlawrev-3733	845	42	sales	sale	NOUN
inlawrev-3733	845	43	and	and	CCONJ
inlawrev-3733	845	44	use	use	VERB
inlawrev-3733	845	45	taxes	taxis	NOUN
inlawrev-3733	845	46	paid	pay	VERB
inlawrev-3733	845	47	on	on	ADP
inlawrev-3733	845	48	certain	certain	ADJ
inlawrev-3733	845	49	purchases.^^^	purchases.^^^	PROPN
inlawrev-3733	845	50	graham	graham	PROPN
inlawrev-3733	845	51	farms	farm	NOUN
inlawrev-3733	845	52	almost	almost	ADV
inlawrev-3733	845	53	7000	7000	NUM
inlawrev-3733	845	54	acres	acre	NOUN
inlawrev-3733	845	55	of	of	ADP
inlawrev-3733	845	56	land	land	NOUN
inlawrev-3733	845	57	,	,	PUNCT
inlawrev-3733	845	58	raising	raise	VERB
inlawrev-3733	845	59	various	various	ADJ
inlawrev-3733	845	60	crops	crop	NOUN
inlawrev-3733	845	61	as	as	ADV
inlawrev-3733	845	62	well	well	ADV
inlawrev-3733	845	63	as	as	ADP
inlawrev-3733	845	64	cows	cow	NOUN
inlawrev-3733	845	65	and	and	CCONJ
inlawrev-3733	845	66	turkeys.^^^	turkeys.^^^	PROPN
inlawrev-3733	845	67	graham	graham	PROPN
inlawrev-3733	845	68	contended	contend	VERB
inlawrev-3733	845	69	that	that	SCONJ
inlawrev-3733	845	70	several	several	ADJ
inlawrev-3733	845	71	items	item	NOUN
inlawrev-3733	845	72	purchased	purchase	VERB
inlawrev-3733	845	73	for	for	ADP
inlawrev-3733	845	74	use	use	NOUN
inlawrev-3733	845	75	on	on	ADP
inlawrev-3733	845	76	the	the	DET
inlawrev-3733	845	77	farm	farm	NOUN
inlawrev-3733	845	78	should	should	AUX
inlawrev-3733	845	79	have	have	AUX
inlawrev-3733	845	80	been	be	AUX
inlawrev-3733	845	81	exempt	exempt	ADJ
inlawrev-3733	845	82	fi*om	fi*om	NOUN
inlawrev-3733	845	83	sales	sale	NOUN
inlawrev-3733	845	84	and	and	CCONJ
inlawrev-3733	845	85	use	use	VERB
inlawrev-3733	845	86	tax	tax	NOUN
inlawrev-3733	845	87	under	under	ADP
inlawrev-3733	845	88	the	the	DET
inlawrev-3733	845	89	exemptions	exemption	NOUN
inlawrev-3733	845	90	for	for	ADP
inlawrev-3733	845	91	property	property	NOUN
inlawrev-3733	845	92	used	use	VERB
inlawrev-3733	845	93	in	in	ADP
inlawrev-3733	845	94	agricultural	agricultural	ADJ
inlawrev-3733	845	95	production.^	production.^	NOUN
inlawrev-3733	845	96	^^	^^	PUNCT
inlawrev-3733	845	97	the	the	DET
inlawrev-3733	845	98	tax	tax	NOUN
inlawrev-3733	845	99	court	court	NOUN
inlawrev-3733	845	100	noted	note	VERB
inlawrev-3733	845	101	that	that	SCONJ
inlawrev-3733	845	102	graham	graham	PROPN
inlawrev-3733	845	103	had	have	VERB
inlawrev-3733	845	104	to	to	PART
inlawrev-3733	845	105	show	show	VERB
inlawrev-3733	845	106	that	that	SCONJ
inlawrev-3733	845	107	it	it	PRON
inlawrev-3733	845	108	was	be	AUX
inlawrev-3733	845	109	engaged	engage	VERB
inlawrev-3733	845	110	in	in	ADP
inlawrev-3733	845	111	production	production	NOUN
inlawrev-3733	845	112	,	,	PUNCT
inlawrev-3733	845	113	and	and	CCONJ
inlawrev-3733	845	114	also	also	ADV
inlawrev-3733	845	115	that	that	SCONJ
inlawrev-3733	845	116	the	the	DET
inlawrev-3733	845	117	item	item	NOUN
inlawrev-3733	845	118	at	at	ADP
inlawrev-3733	845	119	issue	issue	NOUN
inlawrev-3733	845	120	was	be	AUX
inlawrev-3733	845	121	directly	directly	ADV
inlawrev-3733	845	122	used	use	VERB
inlawrev-3733	845	123	in	in	ADP
inlawrev-3733	845	124	the	the	DET
inlawrev-3733	845	125	production	production	NOUN
inlawrev-3733	845	126	process.^^^	process.^^^	PROPN
inlawrev-3733	845	127	graham	graham	PROPN
inlawrev-3733	845	128	first	first	ADV
inlawrev-3733	845	129	argued	argue	VERB
inlawrev-3733	845	130	that	that	SCONJ
inlawrev-3733	845	131	the	the	DET
inlawrev-3733	845	132	rain	rain	NOUN
inlawrev-3733	845	133	slickers	slicker	NOUN
inlawrev-3733	845	134	it	it	PRON
inlawrev-3733	845	135	purchased	purchase	VERB
inlawrev-3733	845	136	for	for	SCONJ
inlawrev-3733	845	137	its	its	PRON
inlawrev-3733	845	138	employees	employee	NOUN
inlawrev-3733	845	139	to	to	PART
inlawrev-3733	845	140	use	use	VERB
inlawrev-3733	845	141	in	in	ADP
inlawrev-3733	845	142	loading	load	VERB
inlawrev-3733	845	143	turkeys	turkey	NOUN
inlawrev-3733	845	144	were	be	AUX
inlawrev-3733	845	145	exempt	exempt	ADJ
inlawrev-3733	845	146	because	because	SCONJ
inlawrev-3733	845	147	"	"	PUNCT
inlawrev-3733	845	148	people	people	NOUN
inlawrev-3733	845	149	will	will	AUX
inlawrev-3733	845	150	not	not	PART
inlawrev-3733	845	151	stand	stand	VERB
inlawrev-3733	845	152	outside	outside	ADV
inlawrev-3733	845	153	in	in	ADP
inlawrev-3733	845	154	the	the	DET
inlawrev-3733	845	155	rain	rain	NOUN
inlawrev-3733	845	156	.	.	PUNCT
inlawrev-3733	845	157	"^^^	"^^^	PUNCT
inlawrev-3733	846	1	the	the	DET
inlawrev-3733	846	2	tax	tax	NOUN
inlawrev-3733	846	3	court	court	NOUN
inlawrev-3733	846	4	denied	deny	VERB
inlawrev-3733	846	5	the	the	DET
inlawrev-3733	846	6	exemption	exemption	NOUN
inlawrev-3733	846	7	and	and	CCONJ
inlawrev-3733	846	8	agreed	agree	VERB
inlawrev-3733	846	9	with	with	ADP
inlawrev-3733	846	10	the	the	DET
inlawrev-3733	846	11	department	department	NOUN
inlawrev-3733	846	12	's	's	PART
inlawrev-3733	846	13	argument	argument	NOUN
inlawrev-3733	846	14	that	that	SCONJ
inlawrev-3733	846	15	the	the	DET
inlawrev-3733	846	16	rain	rain	NOUN
inlawrev-3733	846	17	slickers	slicker	NOUN
inlawrev-3733	846	18	were	be	AUX
inlawrev-3733	846	19	not	not	PART
inlawrev-3733	846	20	necessary	necessary	ADJ
inlawrev-3733	846	21	to	to	PART
inlawrev-3733	846	22	prevent	prevent	VERB
inlawrev-3733	846	23	injury	injury	NOUN
inlawrev-3733	846	24	or	or	CCONJ
inlawrev-3733	846	25	prevent	prevent	VERB
inlawrev-3733	846	26	contamination	contamination	NOUN
inlawrev-3733	846	27	of	of	ADP
inlawrev-3733	846	28	the	the	DET
inlawrev-3733	846	29	turkeys	turkey	NOUN
inlawrev-3733	846	30	,	,	PUNCT
inlawrev-3733	846	31	as	as	SCONJ
inlawrev-3733	846	32	is	be	AUX
inlawrev-3733	846	33	required	require	VERB
inlawrev-3733	846	34	for	for	ADP
inlawrev-3733	846	35	a	a	DET
inlawrev-3733	846	36	purchase	purchase	NOUN
inlawrev-3733	846	37	of	of	ADP
inlawrev-3733	846	38	safety	safety	NOUN
inlawrev-3733	846	39	clothing	clothing	NOUN
inlawrev-3733	846	40	to	to	PART
inlawrev-3733	846	41	be	be	AUX
inlawrev-3733	846	42	exempt.^^^	exempt.^^^	PROPN
inlawrev-3733	846	43	graham	graham	PROPN
inlawrev-3733	846	44	next	next	ADV
inlawrev-3733	846	45	sought	seek	VERB
inlawrev-3733	846	46	an	an	DET
inlawrev-3733	846	47	exemption	exemption	NOUN
inlawrev-3733	846	48	for	for	ADP
inlawrev-3733	846	49	replacement	replacement	NOUN
inlawrev-3733	846	50	parts	part	NOUN
inlawrev-3733	846	51	for	for	ADP
inlawrev-3733	846	52	a	a	DET
inlawrev-3733	846	53	backhoe	backhoe	NOUN
inlawrev-3733	846	54	that	that	PRON
inlawrev-3733	846	55	it	it	PRON
inlawrev-3733	846	56	claimed	claim	VERB
inlawrev-3733	846	57	was	be	AUX
inlawrev-3733	846	58	"	"	PUNCT
inlawrev-3733	846	59	exempt	exempt	ADJ
inlawrev-3733	846	60	machinery"^^^	machinery"^^^	NOUN
inlawrev-3733	846	61	because	because	SCONJ
inlawrev-3733	846	62	the	the	DET
inlawrev-3733	846	63	backhoe	backhoe	NOUN
inlawrev-3733	846	64	was	be	AUX
inlawrev-3733	846	65	used	use	VERB
inlawrev-3733	846	66	to	to	PART
inlawrev-3733	846	67	bury	bury	VERB
inlawrev-3733	846	68	dead	dead	ADJ
inlawrev-3733	846	69	turkeys	turkey	NOUN
inlawrev-3733	846	70	and	and	CCONJ
inlawrev-3733	846	71	move	move	VERB
inlawrev-3733	846	72	contaminated	contaminate	VERB
inlawrev-3733	846	73	bedding	bed	VERB
inlawrev-3733	846	74	from	from	ADP
inlawrev-3733	846	75	the	the	DET
inlawrev-3733	846	76	starter	starter	NOUN
inlawrev-3733	846	77	house.^^^	house.^^^	PROPN
inlawrev-3733	846	78	the	the	DET
inlawrev-3733	846	79	tax	tax	NOUN
inlawrev-3733	846	80	court	court	NOUN
inlawrev-3733	846	81	again	again	ADV
inlawrev-3733	846	82	agreed	agree	VERB
inlawrev-3733	846	83	with	with	ADP
inlawrev-3733	846	84	the	the	DET
inlawrev-3733	846	85	department	department	NOUN
inlawrev-3733	846	86	in	in	ADP
inlawrev-3733	846	87	denying	deny	VERB
inlawrev-3733	846	88	the	the	DET
inlawrev-3733	846	89	exemption.^^^	exemption.^^^	NOUN
inlawrev-3733	846	90	the	the	DET
inlawrev-3733	846	91	tax	tax	NOUN
inlawrev-3733	846	92	court	court	NOUN
inlawrev-3733	846	93	relied	rely	VERB
inlawrev-3733	846	94	on	on	ADP
inlawrev-3733	846	95	evidence	evidence	NOUN
inlawrev-3733	846	96	that	that	SCONJ
inlawrev-3733	846	97	although	although	SCONJ
inlawrev-3733	846	98	the	the	DET
inlawrev-3733	846	99	backhoe	backhoe	NOUN
inlawrev-3733	846	100	was	be	AUX
inlawrev-3733	846	101	a	a	DET
inlawrev-3733	846	102	convenient	convenient	ADJ
inlawrev-3733	846	103	way	way	NOUN
inlawrev-3733	846	104	to	to	PART
inlawrev-3733	846	105	move	move	VERB
inlawrev-3733	846	106	the	the	DET
inlawrev-3733	846	107	bedding	bed	VERB
inlawrev-3733	846	108	and	and	CCONJ
inlawrev-3733	846	109	bury	bury	NOUN
inlawrev-3733	846	110	turkeys	turkey	NOUN
inlawrev-3733	846	111	,	,	PUNCT
inlawrev-3733	846	112	the	the	DET
inlawrev-3733	846	113	backhoe	backhoe	NOUN
inlawrev-3733	846	114	was	be	AUX
inlawrev-3733	846	115	only	only	ADV
inlawrev-3733	846	116	used	use	VERB
inlawrev-3733	846	117	to	to	PART
inlawrev-3733	846	118	move	move	VERB
inlawrev-3733	846	119	the	the	DET
inlawrev-3733	846	120	bedding	bedding	NOUN
inlawrev-3733	846	121	after	after	SCONJ
inlawrev-3733	846	122	it	it	PRON
inlawrev-3733	846	123	was	be	AUX
inlawrev-3733	846	124	outside	outside	ADP
inlawrev-3733	846	125	of	of	ADP
inlawrev-3733	846	126	the	the	DET
inlawrev-3733	846	127	starter	starter	ADJ
inlawrev-3733	846	128	house.^^"^	house.^^"^	NOUN
inlawrev-3733	846	129	the	the	DET
inlawrev-3733	846	130	tax	tax	NOUN
inlawrev-3733	846	131	court	court	NOUN
inlawrev-3733	846	132	held	hold	VERB
inlawrev-3733	846	133	that	that	SCONJ
inlawrev-3733	846	134	this	this	DET
inlawrev-3733	846	135	evidence	evidence	NOUN
inlawrev-3733	846	136	was	be	AUX
inlawrev-3733	846	137	insufficient	insufficient	ADJ
inlawrev-3733	846	138	to	to	PART
inlawrev-3733	846	139	show	show	VERB
inlawrev-3733	846	140	that	that	SCONJ
inlawrev-3733	846	141	the	the	DET
inlawrev-3733	846	142	backhoe	backhoe	NOUN
inlawrev-3733	846	143	was	be	AUX
inlawrev-3733	846	144	directly	directly	ADV
inlawrev-3733	846	145	used	use	VERB
inlawrev-3733	846	146	during	during	ADP
inlawrev-3733	846	147	the	the	DET
inlawrev-3733	846	148	production	production	NOUN
inlawrev-3733	846	149	process	process	NOUN
inlawrev-3733	846	150	,	,	PUNCT
inlawrev-3733	846	151	and	and	CCONJ
inlawrev-3733	846	152	therefore	therefore	ADV
inlawrev-3733	846	153	,	,	PUNCT
inlawrev-3733	846	154	because	because	SCONJ
inlawrev-3733	846	155	the	the	DET
inlawrev-3733	846	156	backhoe	backhoe	NOUN
inlawrev-3733	846	157	was	be	AUX
inlawrev-3733	846	158	taxable	taxable	ADJ
inlawrev-3733	846	159	,	,	PUNCT
inlawrev-3733	846	160	the	the	DET
inlawrev-3733	846	161	repair	repair	NOUN
inlawrev-3733	846	162	parts	part	NOUN
inlawrev-3733	846	163	were	be	AUX
inlawrev-3733	846	164	taxable.^^^	taxable.^^^	PROPN
inlawrev-3733	846	165	graham	graham	PROPN
inlawrev-3733	846	166	next	next	ADV
inlawrev-3733	846	167	asserted	assert	VERB
inlawrev-3733	846	168	that	that	SCONJ
inlawrev-3733	846	169	the	the	DET
inlawrev-3733	846	170	waste	waste	NOUN
inlawrev-3733	846	171	it	it	PRON
inlawrev-3733	846	172	purchased	purchase	VERB
inlawrev-3733	846	173	for	for	ADP
inlawrev-3733	846	174	the	the	DET
inlawrev-3733	846	175	turkey	turkey	PROPN
inlawrev-3733	846	176	house	house	PROPN
inlawrev-3733	846	177	bedding	bedding	NOUN
inlawrev-3733	846	178	was	be	AUX
inlawrev-3733	846	179	exempt	exempt	ADJ
inlawrev-3733	846	180	as	as	ADP
inlawrev-3733	846	181	an	an	DET
inlawrev-3733	846	182	essential	essential	ADJ
inlawrev-3733	846	183	and	and	CCONJ
inlawrev-3733	846	184	integral	integral	ADJ
inlawrev-3733	846	185	part	part	NOUN
inlawrev-3733	846	186	ofthe	ofthe	ADJ
inlawrev-3733	846	187	turkey	turkey	NOUN
inlawrev-3733	846	188	raising	raise	VERB
inlawrev-3733	846	189	process.^^^	process.^^^	PROPN
inlawrev-3733	846	190	the	the	DET
inlawrev-3733	846	191	tax	tax	NOUN
inlawrev-3733	846	192	court	court	NOUN
inlawrev-3733	846	193	found	find	VERB
inlawrev-3733	846	194	the	the	DET
inlawrev-3733	846	195	waste	waste	NOUN
inlawrev-3733	846	196	purchases	purchase	NOUN
inlawrev-3733	846	197	were	be	AUX
inlawrev-3733	846	198	exempt.^^^	exempt.^^^	PROPN
inlawrev-3733	846	199	the	the	DET
inlawrev-3733	846	200	department	department	NOUN
inlawrev-3733	846	201	's	's	PART
inlawrev-3733	846	202	contention	contention	NOUN
inlawrev-3733	846	203	was	be	AUX
inlawrev-3733	846	204	that	that	SCONJ
inlawrev-3733	846	205	the	the	DET
inlawrev-3733	846	206	waste	waste	NOUN
inlawrev-3733	846	207	was	be	AUX
inlawrev-3733	846	208	also	also	ADV
inlawrev-3733	846	209	used	use	VERB
inlawrev-3733	846	210	in	in	ADP
inlawrev-3733	846	211	graham	graham	PROPN
inlawrev-3733	846	212	's	's	PART
inlawrev-3733	846	213	barnyard	barnyard	NOUN
inlawrev-3733	846	214	,	,	PUNCT
inlawrev-3733	846	215	but	but	CCONJ
inlawrev-3733	846	216	the	the	DET
inlawrev-3733	846	217	tax	tax	NOUN
inlawrev-3733	846	218	court	court	NOUN
inlawrev-3733	846	219	found	find	VERB
inlawrev-3733	846	220	the	the	DET
inlawrev-3733	846	221	evidence	evidence	NOUN
inlawrev-3733	846	222	that	that	SCONJ
inlawrev-3733	846	223	the	the	DET
inlawrev-3733	846	224	waste	waste	NOUN
inlawrev-3733	846	225	was	be	AUX
inlawrev-3733	846	226	used	use	VERB
inlawrev-3733	846	227	solely	solely	ADV
inlawrev-3733	846	228	as	as	ADP
inlawrev-3733	846	229	turkey	turkey	NOUN
inlawrev-3733	846	230	bedding	bed	VERB
inlawrev-3733	846	231	314	314	NUM
inlawrev-3733	846	232	.	.	PUNCT
inlawrev-3733	847	1	819	819	NUM
inlawrev-3733	847	2	n.e.2d	n.e.2d	NOUN
inlawrev-3733	847	3	151	151	NUM
inlawrev-3733	847	4	(	(	PUNCT
inlawrev-3733	847	5	ind	ind	NOUN
inlawrev-3733	847	6	.	.	PUNCT
inlawrev-3733	847	7	tax	tax	PROPN
inlawrev-3733	848	1	ct	ct	PROPN
inlawrev-3733	848	2	.	.	PROPN
inlawrev-3733	848	3	2004	2004	NUM
inlawrev-3733	848	4	)	)	PUNCT
inlawrev-3733	848	5	.	.	PUNCT
inlawrev-3733	849	1	315	315	NUM
inlawrev-3733	849	2	.	.	PUNCT
inlawrev-3733	850	1	/j	/j	INTJ
inlawrev-3733	850	2	.	.	PUNCT
inlawrev-3733	851	1	at	at	ADP
inlawrev-3733	851	2	154	154	NUM
inlawrev-3733	851	3	.	.	PUNCT
inlawrev-3733	852	1	316	316	NUM
inlawrev-3733	852	2	.	.	PUNCT
inlawrev-3733	853	1	i	i	PRON
inlawrev-3733	853	2	d	d	PROPN
inlawrev-3733	853	3	317	317	NUM
inlawrev-3733	853	4	.	.	PUNCT
inlawrev-3733	854	1	i	i	PRON
inlawrev-3733	854	2	d	d	PROPN
inlawrev-3733	854	3	ax	ax	NOUN
inlawrev-3733	854	4	155	155	NUM
inlawrev-3733	854	5	(	(	PUNCT
inlawrev-3733	854	6	specifically	specifically	ADV
inlawrev-3733	854	7	,	,	PUNCT
inlawrev-3733	854	8	graham	graham	PROPN
inlawrev-3733	854	9	claimed	claim	VERB
inlawrev-3733	854	10	the	the	DET
inlawrev-3733	854	11	purchases	purchase	NOUN
inlawrev-3733	854	12	were	be	AUX
inlawrev-3733	854	13	exempt	exempt	ADJ
inlawrev-3733	854	14	under	under	ADP
inlawrev-3733	854	15	ind	ind	NOUN
inlawrev-3733	854	16	.	.	PUNCT
inlawrev-3733	855	1	code	code	PROPN
inlawrev-3733	855	2	§	§	PROPN
inlawrev-3733	855	3	6	6	NUM
inlawrev-3733	855	4	-	-	SYM
inlawrev-3733	855	5	2.5	2.5	NUM
inlawrev-3733	855	6	-	-	PUNCT
inlawrev-3733	855	7	5	5	NUM
inlawrev-3733	855	8	-	-	SYM
inlawrev-3733	855	9	1	1	NUM
inlawrev-3733	855	10	or	or	CCONJ
inlawrev-3733	855	11	§	§	PROPN
inlawrev-3733	855	12	6	6	NUM
inlawrev-3733	855	13	-	-	SYM
inlawrev-3733	855	14	2.5	2.5	NUM
inlawrev-3733	855	15	-	-	PUNCT
inlawrev-3733	855	16	5	5	NUM
inlawrev-3733	855	17	-	-	SYM
inlawrev-3733	855	18	2	2	NUM
inlawrev-3733	855	19	.	.	PUNCT
inlawrev-3733	855	20	)	)	PUNCT
inlawrev-3733	855	21	.	.	PUNCT
inlawrev-3733	856	1	318	318	NUM
inlawrev-3733	856	2	.	.	PUNCT
inlawrev-3733	857	1	i	i	PRON
inlawrev-3733	857	2	d	d	PROPN
inlawrev-3733	857	3	at	at	ADP
inlawrev-3733	857	4	156	156	NUM
inlawrev-3733	857	5	.	.	PUNCT
inlawrev-3733	858	1	319	319	NUM
inlawrev-3733	858	2	.	.	PUNCT
inlawrev-3733	859	1	i	i	PROPN
inlawrev-3733	859	2	d	d	PROPN
inlawrev-3733	859	3	320	320	NUM
inlawrev-3733	859	4	.	.	PUNCT
inlawrev-3733	860	1	i	i	PRON
inlawrev-3733	860	2	d.	d.	PROPN
inlawrev-3733	860	3	(	(	PUNCT
inlawrev-3733	860	4	citing	cite	VERB
inlawrev-3733	860	5	ind	ind	NOUN
inlawrev-3733	860	6	.	.	PUNCT
inlawrev-3733	861	1	admin	admin	PROPN
inlawrev-3733	861	2	.	.	PUNCT
inlawrev-3733	862	1	code	code	PROPN
inlawrev-3733	862	2	tit	tit	PROPN
inlawrev-3733	862	3	.	.	PUNCT
inlawrev-3733	863	1	45	45	NUM
inlawrev-3733	863	2	,	,	PUNCT
inlawrev-3733	863	3	r.	r.	NOUN
inlawrev-3733	863	4	2.2	2.2	NUM
inlawrev-3733	863	5	-	-	SYM
inlawrev-3733	863	6	5	5	NUM
inlawrev-3733	863	7	-	-	PUNCT
inlawrev-3733	863	8	6(d)(l	6(d)(l	NUM
inlawrev-3733	863	9	1	1	NUM
inlawrev-3733	863	10	)	)	PUNCT
inlawrev-3733	863	11	)	)	PUNCT
inlawrev-3733	863	12	.	.	PUNCT
inlawrev-3733	864	1	321	321	NUM
inlawrev-3733	864	2	.	.	PUNCT
inlawrev-3733	865	1	i	i	PRON
inlawrev-3733	865	2	d.	d.	PROPN
inlawrev-3733	865	3	at	at	ADP
inlawrev-3733	865	4	157	157	NUM
inlawrev-3733	865	5	(	(	PUNCT
inlawrev-3733	865	6	citing	cite	VERB
inlawrev-3733	865	7	ind	ind	NOUN
inlawrev-3733	865	8	.	.	PUNCT
inlawrev-3733	866	1	admin	admin	PROPN
inlawrev-3733	866	2	.	.	PUNCT
inlawrev-3733	866	3	code	code	PROPN
inlawrev-3733	866	4	tit	tit	PROPN
inlawrev-3733	866	5	.	.	PUNCT
inlawrev-3733	867	1	45	45	NUM
inlawrev-3733	867	2	r.	r.	NOUN
inlawrev-3733	867	3	2.2	2.2	NUM
inlawrev-3733	867	4	-	-	SYM
inlawrev-3733	867	5	5	5	NUM
inlawrev-3733	867	6	-	-	PUNCT
inlawrev-3733	867	7	4(d)(9	4(d)(9	NUM
inlawrev-3733	867	8	)	)	PUNCT
inlawrev-3733	867	9	)	)	PUNCT
inlawrev-3733	867	10	.	.	PUNCT
inlawrev-3733	868	1	322	322	NUM
inlawrev-3733	868	2	.	.	PUNCT
inlawrev-3733	869	1	i	i	PROPN
inlawrev-3733	869	2	d	d	PROPN
inlawrev-3733	869	3	323	323	NUM
inlawrev-3733	869	4	.	.	PUNCT
inlawrev-3733	870	1	i	i	PRON
inlawrev-3733	870	2	d	d	PROPN
inlawrev-3733	870	3	324	324	NUM
inlawrev-3733	870	4	.	.	PUNCT
inlawrev-3733	871	1	i	i	PRON
inlawrev-3733	871	2	d	d	PROPN
inlawrev-3733	871	3	325	325	NUM
inlawrev-3733	871	4	.	.	PUNCT
inlawrev-3733	872	1	i	i	PROPN
inlawrev-3733	872	2	d	d	PROPN
inlawrev-3733	872	3	326	326	NUM
inlawrev-3733	872	4	.	.	PUNCT
inlawrev-3733	873	1	i	i	PRON
inlawrev-3733	873	2	d	d	PROPN
inlawrev-3733	873	3	'	'	PUNCT
inlawrev-3733	873	4	ill	ill	ADJ
inlawrev-3733	873	5	.	.	PUNCT
inlawrev-3733	874	1	/i/.	/i/.	NOUN
inlawrev-3733	874	2	at	at	ADP
inlawrev-3733	874	3	158	158	NUM
inlawrev-3733	875	1	.	.	PUNCT
inlawrev-3733	875	2	1372	1372	NUM
inlawrev-3733	875	3	indiana	indiana	PROPN
inlawrev-3733	875	4	law	law	PROPN
inlawrev-3733	875	5	review	review	NOUN
inlawrev-3733	876	1	[	[	X
inlawrev-3733	876	2	vol	vol	NOUN
inlawrev-3733	876	3	.	.	PUNCT
inlawrev-3733	877	1	38:1341	38:1341	NUM
inlawrev-3733	877	2	material	material	NOUN
inlawrev-3733	877	3	sufficient	sufficient	ADJ
inlawrev-3733	877	4	to	to	PART
inlawrev-3733	877	5	allow	allow	VERB
inlawrev-3733	877	6	the	the	DET
inlawrev-3733	877	7	exemption.^^^	exemption.^^^	NOUN
inlawrev-3733	877	8	the	the	DET
inlawrev-3733	877	9	tax	tax	NOUN
inlawrev-3733	877	10	court	court	NOUN
inlawrev-3733	877	11	held	hold	VERB
inlawrev-3733	877	12	that	that	SCONJ
inlawrev-3733	877	13	the	the	DET
inlawrev-3733	877	14	tobacco	tobacco	NOUN
inlawrev-3733	877	15	bam	bam	NOUN
inlawrev-3733	877	16	in	in	ADP
inlawrev-3733	877	17	which	which	PRON
inlawrev-3733	877	18	graham	graham	PROPN
inlawrev-3733	877	19	sought	seek	VERB
inlawrev-3733	877	20	exemption	exemption	NOUN
inlawrev-3733	877	21	was	be	AUX
inlawrev-3733	877	22	an	an	DET
inlawrev-3733	877	23	integral	integral	ADJ
inlawrev-3733	877	24	and	and	CCONJ
inlawrev-3733	877	25	essential	essential	ADJ
inlawrev-3733	877	26	part	part	NOUN
inlawrev-3733	877	27	ofthe	ofthe	NOUN
inlawrev-3733	877	28	production	production	NOUN
inlawrev-3733	877	29	process	process	NOUN
inlawrev-3733	877	30	ofproducing	ofproduce	VERB
inlawrev-3733	877	31	marketable	marketable	ADJ
inlawrev-3733	877	32	tobacco	tobacco	NOUN
inlawrev-3733	877	33	,	,	PUNCT
inlawrev-3733	877	34	and	and	CCONJ
inlawrev-3733	877	35	thus	thus	ADV
inlawrev-3733	877	36	allowed	allow	VERB
inlawrev-3733	877	37	an	an	DET
inlawrev-3733	877	38	exemption	exemption	NOUN
inlawrev-3733	877	39	for	for	ADP
inlawrev-3733	877	40	the	the	DET
inlawrev-3733	877	41	materials	material	NOUN
inlawrev-3733	877	42	purchased	purchase	VERB
inlawrev-3733	877	43	to	to	PART
inlawrev-3733	877	44	remodel	remodel	VERB
inlawrev-3733	877	45	the	the	DET
inlawrev-3733	877	46	bam.^^^	bam.^^^	PROPN
inlawrev-3733	877	47	the	the	DET
inlawrev-3733	877	48	tax	tax	NOUN
inlawrev-3733	877	49	court	court	NOUN
inlawrev-3733	877	50	,	,	PUNCT
inlawrev-3733	877	51	in	in	ADP
inlawrev-3733	877	52	finding	find	VERB
inlawrev-3733	877	53	the	the	DET
inlawrev-3733	877	54	bam	bam	NOUN
inlawrev-3733	877	55	was	be	AUX
inlawrev-3733	877	56	used	use	VERB
inlawrev-3733	877	57	for	for	ADP
inlawrev-3733	877	58	more	more	ADJ
inlawrev-3733	877	59	than	than	ADP
inlawrev-3733	877	60	storage	storage	NOUN
inlawrev-3733	877	61	,	,	PUNCT
inlawrev-3733	877	62	relied	rely	VERB
inlawrev-3733	877	63	on	on	ADP
inlawrev-3733	877	64	evidence	evidence	NOUN
inlawrev-3733	877	65	of	of	ADP
inlawrev-3733	877	66	special	special	ADJ
inlawrev-3733	877	67	constmction	constmction	NOUN
inlawrev-3733	877	68	ofthe	ofthe	NOUN
inlawrev-3733	877	69	bam	bam	NOUN
inlawrev-3733	877	70	which	which	PRON
inlawrev-3733	877	71	allowed	allow	VERB
inlawrev-3733	877	72	for	for	ADP
inlawrev-3733	877	73	proper	proper	ADJ
inlawrev-3733	877	74	drying	drying	NOUN
inlawrev-3733	877	75	of	of	ADP
inlawrev-3733	877	76	the	the	DET
inlawrev-3733	877	77	tobacco.^^^	tobacco.^^^	PROPN
inlawrev-3733	877	78	the	the	DET
inlawrev-3733	877	79	tax	tax	NOUN
inlawrev-3733	877	80	court	court	NOUN
inlawrev-3733	877	81	next	next	ADV
inlawrev-3733	877	82	held	hold	VERB
inlawrev-3733	877	83	that	that	SCONJ
inlawrev-3733	877	84	purchases	purchase	NOUN
inlawrev-3733	877	85	of	of	ADP
inlawrev-3733	877	86	rat	rat	NOUN
inlawrev-3733	877	87	bait	bait	NOUN
inlawrev-3733	877	88	,	,	PUNCT
inlawrev-3733	877	89	used	use	VERB
inlawrev-3733	877	90	to	to	PART
inlawrev-3733	877	91	prevent	prevent	VERB
inlawrev-3733	877	92	rats	rat	NOUN
inlawrev-3733	877	93	from	from	ADP
inlawrev-3733	877	94	getting	get	VERB
inlawrev-3733	877	95	in	in	ADP
inlawrev-3733	877	96	the	the	DET
inlawrev-3733	877	97	seed	seed	NOUN
inlawrev-3733	877	98	packages	package	NOUN
inlawrev-3733	877	99	graham	graham	PROPN
inlawrev-3733	877	100	stores	store	NOUN
inlawrev-3733	877	101	,	,	PUNCT
inlawrev-3733	877	102	were	be	AUX
inlawrev-3733	877	103	not	not	PART
inlawrev-3733	877	104	exempt	exempt	ADJ
inlawrev-3733	877	105	because	because	SCONJ
inlawrev-3733	877	106	the	the	DET
inlawrev-3733	877	107	bait	bait	NOUN
inlawrev-3733	877	108	was	be	AUX
inlawrev-3733	877	109	not	not	PART
inlawrev-3733	877	110	used	use	VERB
inlawrev-3733	877	111	in	in	ADP
inlawrev-3733	877	112	the	the	DET
inlawrev-3733	877	113	production	production	NOUN
inlawrev-3733	877	114	process.^^^	process.^^^	VERB
inlawrev-3733	877	115	the	the	DET
inlawrev-3733	877	116	tax	tax	NOUN
inlawrev-3733	877	117	court	court	NOUN
inlawrev-3733	877	118	then	then	ADV
inlawrev-3733	877	119	held	hold	VERB
inlawrev-3733	877	120	that	that	SCONJ
inlawrev-3733	877	121	materials	material	NOUN
inlawrev-3733	877	122	purchased	purchase	VERB
inlawrev-3733	877	123	to	to	PART
inlawrev-3733	877	124	maintain	maintain	VERB
inlawrev-3733	877	125	the	the	DET
inlawrev-3733	877	126	grain	grain	NOUN
inlawrev-3733	877	127	leg^^^	leg^^^	NOUN
inlawrev-3733	877	128	and	and	CCONJ
inlawrev-3733	877	129	the	the	DET
inlawrev-3733	877	130	gravel	gravel	NOUN
inlawrev-3733	877	131	purchased	purchase	VERB
inlawrev-3733	877	132	for	for	ADP
inlawrev-3733	877	133	a	a	DET
inlawrev-3733	877	134	driveway	driveway	NOUN
inlawrev-3733	877	135	leading	lead	VERB
inlawrev-3733	877	136	to	to	ADP
inlawrev-3733	877	137	the	the	DET
inlawrev-3733	877	138	grain	grain	NOUN
inlawrev-3733	877	139	leg	leg	NOUN
inlawrev-3733	877	140	were	be	AUX
inlawrev-3733	877	141	not	not	PART
inlawrev-3733	877	142	exempt	exempt	ADJ
inlawrev-3733	877	143	because	because	SCONJ
inlawrev-3733	877	144	no	no	DET
inlawrev-3733	877	145	evidence	evidence	NOUN
inlawrev-3733	877	146	was	be	AUX
inlawrev-3733	877	147	presented	present	VERB
inlawrev-3733	877	148	showing	show	VERB
inlawrev-3733	877	149	that	that	SCONJ
inlawrev-3733	877	150	these	these	DET
inlawrev-3733	877	151	items	item	NOUN
inlawrev-3733	877	152	were	be	AUX
inlawrev-3733	877	153	used	use	VERB
inlawrev-3733	877	154	in	in	ADP
inlawrev-3733	877	155	the	the	DET
inlawrev-3733	877	156	grain	grain	NOUN
inlawrev-3733	877	157	drying	dry	VERB
inlawrev-3733	877	158	process.^^^	process.^^^	PROPN
inlawrev-3733	877	159	the	the	DET
inlawrev-3733	877	160	tax	tax	NOUN
inlawrev-3733	877	161	court	court	NOUN
inlawrev-3733	877	162	,	,	PUNCT
inlawrev-3733	877	163	in	in	ADP
inlawrev-3733	877	164	holding	hold	VERB
inlawrev-3733	877	165	that	that	SCONJ
inlawrev-3733	877	166	the	the	DET
inlawrev-3733	877	167	purchases	purchase	NOUN
inlawrev-3733	877	168	of	of	ADP
inlawrev-3733	877	169	gate	gate	NOUN
inlawrev-3733	877	170	and	and	CCONJ
inlawrev-3733	877	171	fencing	fencing	NOUN
inlawrev-3733	877	172	supplies	supply	NOUN
inlawrev-3733	877	173	were	be	AUX
inlawrev-3733	877	174	exempt	exempt	ADJ
inlawrev-3733	877	175	,	,	PUNCT
inlawrev-3733	877	176	found	find	VERB
inlawrev-3733	877	177	that	that	SCONJ
inlawrev-3733	877	178	these	these	DET
inlawrev-3733	877	179	items	item	NOUN
inlawrev-3733	877	180	were	be	AUX
inlawrev-3733	877	181	used	use	VERB
inlawrev-3733	877	182	to	to	PART
inlawrev-3733	877	183	manage	manage	VERB
inlawrev-3733	877	184	and	and	CCONJ
inlawrev-3733	877	185	confine	confine	VERB
inlawrev-3733	877	186	graham	graham	PROPN
inlawrev-3733	877	187	's	's	PART
inlawrev-3733	877	188	cows	cow	NOUN
inlawrev-3733	877	189	,	,	PUNCT
inlawrev-3733	877	190	and	and	CCONJ
inlawrev-3733	877	191	not	not	PART
inlawrev-3733	877	192	merely	merely	ADV
inlawrev-3733	877	193	,	,	PUNCT
inlawrev-3733	877	194	as	as	SCONJ
inlawrev-3733	877	195	the	the	DET
inlawrev-3733	877	196	department	department	NOUN
inlawrev-3733	877	197	argued	argue	VERB
inlawrev-3733	877	198	,	,	PUNCT
inlawrev-3733	877	199	for	for	ADP
inlawrev-3733	877	200	partitioning	partition	VERB
inlawrev-3733	877	201	land	land	NOUN
inlawrev-3733	877	202	.	.	PUNCT
inlawrev-3733	878	1	""^	""^	AUX
inlawrev-3733	878	2	graham	graham	PROPN
inlawrev-3733	878	3	next	next	ADV
inlawrev-3733	878	4	sought	seek	VERB
inlawrev-3733	878	5	an	an	DET
inlawrev-3733	878	6	exemption	exemption	NOUN
inlawrev-3733	878	7	for	for	ADP
inlawrev-3733	878	8	the	the	DET
inlawrev-3733	878	9	purchase	purchase	NOUN
inlawrev-3733	878	10	ofthe	ofthe	NOUN
inlawrev-3733	878	11	bush	bush	NOUN
inlawrev-3733	878	12	-	-	PUNCT
inlawrev-3733	878	13	hog	hog	NOUN
inlawrev-3733	878	14	power	power	NOUN
inlawrev-3733	878	15	take	take	VERB
inlawrev-3733	878	16	-	-	PUNCT
inlawrev-3733	878	17	off	off	ADP
inlawrev-3733	878	18	shaft	shaft	NOUN
inlawrev-3733	878	19	because	because	SCONJ
inlawrev-3733	878	20	the	the	DET
inlawrev-3733	878	21	bush	bush	PROPN
inlawrev-3733	878	22	-	-	PUNCT
inlawrev-3733	878	23	hog	hog	PROPN
inlawrev-3733	878	24	itselfwas	itselfwa	VERB
inlawrev-3733	878	25	exempt	exempt	ADJ
inlawrev-3733	878	26	equipment.^^^	equipment.^^^	VERB
inlawrev-3733	878	27	the	the	DET
inlawrev-3733	878	28	department	department	NOUN
inlawrev-3733	878	29	argued	argue	VERB
inlawrev-3733	878	30	the	the	DET
inlawrev-3733	878	31	bush	bush	PROPN
inlawrev-3733	878	32	-	-	PUNCT
inlawrev-3733	878	33	hog	hog	PROPN
inlawrev-3733	878	34	was	be	AUX
inlawrev-3733	878	35	not	not	PART
inlawrev-3733	878	36	exempt	exempt	ADJ
inlawrev-3733	878	37	machinery	machinery	NOUN
inlawrev-3733	878	38	because	because	SCONJ
inlawrev-3733	878	39	it	it	PRON
inlawrev-3733	878	40	was	be	AUX
inlawrev-3733	878	41	used	use	VERB
inlawrev-3733	878	42	on	on	ADP
inlawrev-3733	878	43	the	the	DET
inlawrev-3733	878	44	land	land	NOUN
inlawrev-3733	878	45	when	when	SCONJ
inlawrev-3733	878	46	no	no	DET
inlawrev-3733	878	47	crops	crop	NOUN
inlawrev-3733	878	48	were	be	AUX
inlawrev-3733	878	49	being	be	AUX
inlawrev-3733	878	50	planted	plant	VERB
inlawrev-3733	878	51	and	and	CCONJ
inlawrev-3733	878	52	no	no	DET
inlawrev-3733	878	53	production	production	NOUN
inlawrev-3733	878	54	was	be	AUX
inlawrev-3733	878	55	taking	take	VERB
inlawrev-3733	878	56	place.^^^	place.^^^	NOUN
inlawrev-3733	878	57	the	the	DET
inlawrev-3733	878	58	tax	tax	NOUN
inlawrev-3733	878	59	court	court	NOUN
inlawrev-3733	878	60	held	hold	VERB
inlawrev-3733	878	61	the	the	DET
inlawrev-3733	878	62	purchase	purchase	NOUN
inlawrev-3733	878	63	of	of	ADP
inlawrev-3733	878	64	the	the	DET
inlawrev-3733	878	65	take	take	VERB
inlawrev-3733	878	66	-	-	PUNCT
inlawrev-3733	878	67	off	off	ADP
inlawrev-3733	878	68	shaft	shaft	NOUN
inlawrev-3733	878	69	was	be	AUX
inlawrev-3733	878	70	exempt	exempt	ADJ
inlawrev-3733	878	71	in	in	ADP
inlawrev-3733	878	72	part.^^^	part.^^^	PROPN
inlawrev-3733	878	73	the	the	DET
inlawrev-3733	878	74	tax	tax	NOUN
inlawrev-3733	878	75	court	court	NOUN
inlawrev-3733	878	76	said	say	VERB
inlawrev-3733	878	77	that	that	SCONJ
inlawrev-3733	878	78	graham	graham	PROPN
inlawrev-3733	878	79	was	be	AUX
inlawrev-3733	878	80	entitled	entitle	VERB
inlawrev-3733	878	81	to	to	ADP
inlawrev-3733	878	82	an	an	DET
inlawrev-3733	878	83	exemption	exemption	NOUN
inlawrev-3733	878	84	only	only	ADV
inlawrev-3733	878	85	for	for	ADP
inlawrev-3733	878	86	the	the	DET
inlawrev-3733	878	87	percentage	percentage	NOUN
inlawrev-3733	878	88	of	of	ADP
inlawrev-3733	878	89	time	time	NOUN
inlawrev-3733	878	90	the	the	DET
inlawrev-3733	878	91	bushhog	bushhog	NOUN
inlawrev-3733	878	92	was	be	AUX
inlawrev-3733	878	93	used	use	VERB
inlawrev-3733	878	94	for	for	ADP
inlawrev-3733	878	95	preparing	prepare	VERB
inlawrev-3733	878	96	fields	field	NOUN
inlawrev-3733	878	97	for	for	ADP
inlawrev-3733	878	98	planting	planting	NOUN
inlawrev-3733	878	99	and	and	CCONJ
inlawrev-3733	878	100	pastures	pasture	NOUN
inlawrev-3733	878	101	for	for	ADP
inlawrev-3733	878	102	feeding	feed	VERB
inlawrev-3733	878	103	cattle	cattle	NOUN
inlawrev-3733	878	104	,	,	PUNCT
inlawrev-3733	878	105	but	but	CCONJ
inlawrev-3733	878	106	held	hold	VERB
inlawrev-3733	878	107	that	that	SCONJ
inlawrev-3733	878	108	graham	graham	PROPN
inlawrev-3733	878	109	was	be	AUX
inlawrev-3733	878	110	not	not	PART
inlawrev-3733	878	111	entitled	entitle	VERB
inlawrev-3733	878	112	to	to	ADP
inlawrev-3733	878	113	the	the	DET
inlawrev-3733	878	114	exemption	exemption	NOUN
inlawrev-3733	878	115	for	for	ADP
inlawrev-3733	878	116	the	the	DET
inlawrev-3733	878	117	percentage	percentage	NOUN
inlawrev-3733	878	118	of	of	ADP
inlawrev-3733	878	119	time	time	NOUN
inlawrev-3733	878	120	it	it	PRON
inlawrev-3733	878	121	used	use	VERB
inlawrev-3733	878	122	the	the	DET
inlawrev-3733	878	123	bush	bush	PROPN
inlawrev-3733	878	124	-	-	PUNCT
inlawrev-3733	878	125	hog	hog	PROPN
inlawrev-3733	878	126	to	to	ADP
inlawrev-3733	878	127	clear	clear	ADJ
inlawrev-3733	878	128	fields	field	NOUN
inlawrev-3733	878	129	as	as	SCONJ
inlawrev-3733	878	130	required	require	VERB
inlawrev-3733	878	131	to	to	PART
inlawrev-3733	878	132	participate	participate	VERB
inlawrev-3733	878	133	in	in	ADP
inlawrev-3733	878	134	the	the	DET
inlawrev-3733	878	135	conservation	conservation	NOUN
inlawrev-3733	878	136	reserve	reserve	NOUN
inlawrev-3733	878	137	program	program	NOUN
inlawrev-3733	878	138	(	(	PUNCT
inlawrev-3733	878	139	"	"	PUNCT
inlawrev-3733	878	140	crp").^^^	crp").^^^	VERB
inlawrev-3733	878	141	the	the	DET
inlawrev-3733	878	142	tax	tax	NOUN
inlawrev-3733	878	143	court	court	NOUN
inlawrev-3733	878	144	then	then	ADV
inlawrev-3733	878	145	held	hold	VERB
inlawrev-3733	878	146	that	that	SCONJ
inlawrev-3733	878	147	graham	graham	PROPN
inlawrev-3733	878	148	was	be	AUX
inlawrev-3733	878	149	not	not	PART
inlawrev-3733	878	150	entitled	entitle	VERB
inlawrev-3733	878	151	to	to	ADP
inlawrev-3733	878	152	an	an	DET
inlawrev-3733	878	153	exemption	exemption	NOUN
inlawrev-3733	878	154	on	on	ADP
inlawrev-3733	878	155	the	the	DET
inlawrev-3733	878	156	purchases	purchase	NOUN
inlawrev-3733	878	157	of	of	ADP
inlawrev-3733	878	158	certain	certain	ADJ
inlawrev-3733	878	159	maintenance	maintenance	NOUN
inlawrev-3733	878	160	tools	tool	NOUN
inlawrev-3733	878	161	that	that	PRON
inlawrev-3733	878	162	graham	graham	PROPN
inlawrev-3733	878	163	did	do	AUX
inlawrev-3733	878	164	not	not	PART
inlawrev-3733	878	165	prove	prove	VERB
inlawrev-3733	878	166	were	be	AUX
inlawrev-3733	878	167	directly	directly	ADV
inlawrev-3733	878	168	used	use	VERB
inlawrev-3733	878	169	in	in	ADP
inlawrev-3733	878	170	the	the	DET
inlawrev-3733	878	171	direct	direct	ADJ
inlawrev-3733	878	172	production	production	NOUN
inlawrev-3733	878	173	process.^^^	process.^^^	PROPN
inlawrev-3733	878	174	the	the	DET
inlawrev-3733	878	175	tax	tax	NOUN
inlawrev-3733	878	176	court	court	NOUN
inlawrev-3733	878	177	granted	grant	VERB
inlawrev-3733	878	178	graham	graham	PROPN
inlawrev-3733	878	179	an	an	DET
inlawrev-3733	878	180	exemption	exemption	NOUN
inlawrev-3733	878	181	for	for	ADP
inlawrev-3733	878	182	purchases	purchase	NOUN
inlawrev-3733	878	183	ofparts	ofpart	NOUN
inlawrev-3733	878	184	and	and	CCONJ
inlawrev-3733	878	185	supplies	supply	NOUN
inlawrev-3733	878	186	that	that	SCONJ
inlawrev-3733	878	187	it	it	PRON
inlawrev-3733	878	188	sufficiently	sufficiently	ADV
inlawrev-3733	878	189	demonstrated	demonstrate	VERB
inlawrev-3733	878	190	were	be	AUX
inlawrev-3733	878	191	used	use	VERB
inlawrev-3733	878	192	to	to	PART
inlawrev-3733	878	193	replace	replace	VERB
inlawrev-3733	878	194	parts	part	NOUN
inlawrev-3733	878	195	on	on	ADP
inlawrev-3733	878	196	exempt	exempt	ADJ
inlawrev-3733	878	197	machinery.^"^^	machinery.^"^^	NOUN
inlawrev-3733	878	198	328	328	NUM
inlawrev-3733	878	199	.	.	PUNCT
inlawrev-3733	879	1	i	i	PRON
inlawrev-3733	879	2	d.	d.	PROPN
inlawrev-3733	879	3	329	329	NUM
inlawrev-3733	879	4	.	.	PUNCT
inlawrev-3733	879	5	mat	mat	PROPN
inlawrev-3733	879	6	159	159	NUM
inlawrev-3733	879	7	.	.	PUNCT
inlawrev-3733	879	8	330	330	NUM
inlawrev-3733	879	9	.	.	X
inlawrev-3733	879	10	mat	mat	PROPN
inlawrev-3733	879	11	158	158	NUM
inlawrev-3733	879	12	.	.	PUNCT
inlawrev-3733	880	1	331	331	NUM
inlawrev-3733	880	2	.	.	PUNCT
inlawrev-3733	880	3	mat	mat	PROPN
inlawrev-3733	880	4	159	159	NUM
inlawrev-3733	880	5	.	.	PUNCT
inlawrev-3733	881	1	332	332	NUM
inlawrev-3733	881	2	.	.	PUNCT
inlawrev-3733	882	1	i	i	PRON
inlawrev-3733	882	2	d.	d.	PROPN
inlawrev-3733	882	3	(	(	PUNCT
inlawrev-3733	882	4	explaining	explain	VERB
inlawrev-3733	882	5	that	that	SCONJ
inlawrev-3733	882	6	"	"	PUNCT
inlawrev-3733	882	7	the	the	DET
inlawrev-3733	882	8	grain	grain	NOUN
inlawrev-3733	882	9	leg	leg	NOUN
inlawrev-3733	882	10	is	be	AUX
inlawrev-3733	882	11	the	the	DET
inlawrev-3733	882	12	portion	portion	NOUN
inlawrev-3733	882	13	ofthe	ofthe	ADJ
inlawrev-3733	882	14	grain	grain	NOUN
inlawrev-3733	882	15	-	-	PUNCT
inlawrev-3733	882	16	drying	dry	VERB
inlawrev-3733	882	17	operation	operation	NOUN
inlawrev-3733	882	18	that	that	PRON
inlawrev-3733	882	19	lifts	lift	VERB
inlawrev-3733	882	20	the	the	DET
inlawrev-3733	882	21	grain	grain	NOUN
inlawrev-3733	882	22	to	to	ADP
inlawrev-3733	882	23	the	the	DET
inlawrev-3733	882	24	top	top	NOUN
inlawrev-3733	882	25	of	of	ADP
inlawrev-3733	882	26	the	the	DET
inlawrev-3733	882	27	tower	tower	NOUN
inlawrev-3733	882	28	where	where	SCONJ
inlawrev-3733	882	29	it	it	PRON
inlawrev-3733	882	30	is	be	AUX
inlawrev-3733	882	31	cleaned	clean	VERB
inlawrev-3733	882	32	both	both	CCONJ
inlawrev-3733	882	33	at	at	ADP
inlawrev-3733	882	34	the	the	DET
inlawrev-3733	882	35	time	time	NOUN
inlawrev-3733	882	36	it	it	PRON
inlawrev-3733	882	37	goes	go	VERB
inlawrev-3733	882	38	into	into	ADP
inlawrev-3733	882	39	the	the	DET
inlawrev-3733	882	40	grain	grain	NOUN
inlawrev-3733	882	41	bin	bin	NOUN
inlawrev-3733	882	42	and	and	CCONJ
inlawrev-3733	882	43	then	then	ADV
inlawrev-3733	882	44	again	again	ADV
inlawrev-3733	882	45	out	out	ADP
inlawrev-3733	882	46	of	of	ADP
inlawrev-3733	882	47	the	the	DET
inlawrev-3733	882	48	bin	bin	NOUN
inlawrev-3733	882	49	for	for	ADP
inlawrev-3733	882	50	transport	transport	NOUN
inlawrev-3733	882	51	"	"	PUNCT
inlawrev-3733	882	52	)	)	PUNCT
inlawrev-3733	882	53	.	.	PUNCT
inlawrev-3733	883	1	333	333	NUM
inlawrev-3733	883	2	.	.	PUNCT
inlawrev-3733	884	1	m	m	VERB
inlawrev-3733	884	2	at	at	ADP
inlawrev-3733	884	3	160	160	NUM
inlawrev-3733	884	4	.	.	PUNCT
inlawrev-3733	885	1	334	334	NUM
inlawrev-3733	885	2	.	.	PUNCT
inlawrev-3733	886	1	i	i	PRON
inlawrev-3733	886	2	d.	d.	PROPN
inlawrev-3733	886	3	(	(	PUNCT
inlawrev-3733	886	4	citing	cite	VERB
inlawrev-3733	886	5	ind	ind	NOUN
inlawrev-3733	886	6	,	,	PUNCT
inlawrev-3733	886	7	admin	admin	PROPN
inlawrev-3733	886	8	.	.	PROPN
inlawrev-3733	886	9	code	code	PROPN
inlawrev-3733	886	10	tit	tit	PROPN
inlawrev-3733	886	11	.	.	PUNCT
inlawrev-3733	887	1	45	45	NUM
inlawrev-3733	887	2	,	,	PUNCT
inlawrev-3733	887	3	r.	r.	NOUN
inlawrev-3733	887	4	2.2	2.2	NUM
inlawrev-3733	887	5	-	-	SYM
inlawrev-3733	887	6	5	5	NUM
inlawrev-3733	887	7	-	-	PUNCT
inlawrev-3733	887	8	3(e)(3	3(e)(3	NUM
inlawrev-3733	887	9	)	)	PUNCT
inlawrev-3733	887	10	)	)	PUNCT
inlawrev-3733	887	11	.	.	PUNCT
inlawrev-3733	888	1	335	335	NUM
inlawrev-3733	888	2	.	.	PUNCT
inlawrev-3733	889	1	m	m	VERB
inlawrev-3733	889	2	at	at	ADP
inlawrev-3733	889	3	161	161	NUM
inlawrev-3733	889	4	.	.	PUNCT
inlawrev-3733	889	5	336	336	NUM
inlawrev-3733	889	6	.	.	PUNCT
inlawrev-3733	890	1	m	m	PROPN
inlawrev-3733	890	2	337	337	NUM
inlawrev-3733	890	3	.	.	PUNCT
inlawrev-3733	891	1	m	m	PROPN
inlawrev-3733	891	2	338	338	NUM
inlawrev-3733	891	3	.	.	PUNCT
inlawrev-3733	892	1	i	i	PRON
inlawrev-3733	892	2	d.	d.	PROPN
inlawrev-3733	892	3	(	(	PUNCT
inlawrev-3733	892	4	stating	state	VERB
inlawrev-3733	892	5	"	"	PUNCT
inlawrev-3733	892	6	under	under	ADP
inlawrev-3733	892	7	the	the	DET
inlawrev-3733	892	8	crp	crp	NOUN
inlawrev-3733	892	9	,	,	PUNCT
inlawrev-3733	892	10	ifgraham	ifgraham	PROPN
inlawrev-3733	892	11	sets	set	VERB
inlawrev-3733	892	12	aside	aside	ADV
inlawrev-3733	892	13	acreage	acreage	NOUN
inlawrev-3733	892	14	,	,	PUNCT
inlawrev-3733	892	15	it	it	PRON
inlawrev-3733	892	16	receives	receive	VERB
inlawrev-3733	892	17	governmental	governmental	ADJ
inlawrev-3733	892	18	price	price	NOUN
inlawrev-3733	892	19	support	support	NOUN
inlawrev-3733	892	20	for	for	ADP
inlawrev-3733	892	21	the	the	DET
inlawrev-3733	892	22	crops	crop	NOUN
inlawrev-3733	892	23	produced	produce	VERB
inlawrev-3733	892	24	on	on	ADP
inlawrev-3733	892	25	the	the	DET
inlawrev-3733	892	26	remaining	remain	VERB
inlawrev-3733	892	27	acres	acre	NOUN
inlawrev-3733	892	28	"	"	PUNCT
inlawrev-3733	892	29	)	)	PUNCT
inlawrev-3733	892	30	.	.	PUNCT
inlawrev-3733	893	1	339	339	NUM
inlawrev-3733	893	2	.	.	PUNCT
inlawrev-3733	894	1	i	i	PRON
inlawrev-3733	894	2	d	d	PROPN
inlawrev-3733	894	3	at	at	ADP
inlawrev-3733	894	4	162	162	NUM
inlawrev-3733	894	5	.	.	PUNCT
inlawrev-3733	894	6	340	340	NUM
inlawrev-3733	894	7	.	.	PUNCT
inlawrev-3733	895	1	i	i	PRON
inlawrev-3733	895	2	d	d	PROPN
inlawrev-3733	895	3	at	at	ADP
inlawrev-3733	895	4	163	163	NUM
inlawrev-3733	895	5	.	.	PUNCT
inlawrev-3733	896	1	2005	2005	NUM
inlawrev-3733	896	2	]	]	PUNCT
inlawrev-3733	896	3	tax	tax	NOUN
inlawrev-3733	896	4	law	law	NOUN
inlawrev-3733	896	5	1373	1373	NUM
inlawrev-3733	896	6	the	the	DET
inlawrev-3733	896	7	tax	tax	NOUN
inlawrev-3733	896	8	court	court	NOUN
inlawrev-3733	896	9	denied	deny	VERB
inlawrev-3733	896	10	an	an	DET
inlawrev-3733	896	11	exemption	exemption	NOUN
inlawrev-3733	896	12	for	for	ADP
inlawrev-3733	896	13	the	the	DET
inlawrev-3733	896	14	rope	rope	NOUN
inlawrev-3733	896	15	used	use	VERB
inlawrev-3733	896	16	to	to	PART
inlawrev-3733	896	17	tie	tie	VERB
inlawrev-3733	896	18	down	down	ADP
inlawrev-3733	896	19	tarpaulins	tarpaulin	NOUN
inlawrev-3733	896	20	(	(	PUNCT
inlawrev-3733	896	21	"	"	PUNCT
inlawrev-3733	896	22	tarps	tarp	NOUN
inlawrev-3733	896	23	"	"	PUNCT
inlawrev-3733	896	24	)	)	PUNCT
inlawrev-3733	896	25	to	to	PART
inlawrev-3733	896	26	protect	protect	VERB
inlawrev-3733	896	27	the	the	DET
inlawrev-3733	896	28	hay	hay	PROPN
inlawrev-3733	896	29	graham	graham	PROPN
inlawrev-3733	896	30	stores	store	NOUN
inlawrev-3733	896	31	,	,	PUNCT
inlawrev-3733	896	32	because	because	SCONJ
inlawrev-3733	896	33	no	no	DET
inlawrev-3733	896	34	evidence	evidence	NOUN
inlawrev-3733	896	35	was	be	AUX
inlawrev-3733	896	36	provided	provide	VERB
inlawrev-3733	896	37	that	that	SCONJ
inlawrev-3733	896	38	graham	graham	PROPN
inlawrev-3733	896	39	used	use	VERB
inlawrev-3733	896	40	the	the	DET
inlawrev-3733	896	41	hay	hay	NOUN
inlawrev-3733	896	42	in	in	ADP
inlawrev-3733	896	43	any	any	PRON
inlawrev-3733	896	44	of	of	ADP
inlawrev-3733	896	45	its	its	PRON
inlawrev-3733	896	46	production	production	NOUN
inlawrev-3733	896	47	processes.^"*^	processes.^"*^	NOUN
inlawrev-3733	896	48	graham	graham	PROPN
inlawrev-3733	896	49	next	next	ADV
inlawrev-3733	896	50	claimed	claim	VERB
inlawrev-3733	896	51	that	that	SCONJ
inlawrev-3733	896	52	it	it	PRON
inlawrev-3733	896	53	was	be	AUX
inlawrev-3733	896	54	entitled	entitle	VERB
inlawrev-3733	896	55	to	to	ADP
inlawrev-3733	896	56	an	an	DET
inlawrev-3733	896	57	exemption	exemption	NOUN
inlawrev-3733	896	58	for	for	ADP
inlawrev-3733	896	59	the	the	DET
inlawrev-3733	896	60	purchase	purchase	NOUN
inlawrev-3733	896	61	of	of	ADP
inlawrev-3733	896	62	tarps	tarps	NOUN
inlawrev-3733	896	63	used	use	VERB
inlawrev-3733	896	64	to	to	PART
inlawrev-3733	896	65	cover	cover	VERB
inlawrev-3733	896	66	its	its	PRON
inlawrev-3733	896	67	seeding	seed	VERB
inlawrev-3733	896	68	machines	machine	NOUN
inlawrev-3733	896	69	.	.	PUNCT
inlawrev-3733	897	1	the	the	DET
inlawrev-3733	897	2	tax	tax	NOUN
inlawrev-3733	897	3	court	court	NOUN
inlawrev-3733	897	4	granted	grant	VERB
inlawrev-3733	897	5	the	the	DET
inlawrev-3733	897	6	exemption	exemption	NOUN
inlawrev-3733	897	7	by	by	ADP
inlawrev-3733	897	8	finding	find	VERB
inlawrev-3733	897	9	that	that	PRON
inlawrev-3733	897	10	for	for	SCONJ
inlawrev-3733	897	11	production	production	NOUN
inlawrev-3733	897	12	to	to	PART
inlawrev-3733	897	13	occur	occur	VERB
inlawrev-3733	897	14	the	the	DET
inlawrev-3733	897	15	grain	grain	NOUN
inlawrev-3733	897	16	must	must	AUX
inlawrev-3733	897	17	be	be	AUX
inlawrev-3733	897	18	protected	protect	VERB
inlawrev-3733	897	19	as	as	SCONJ
inlawrev-3733	897	20	it	it	PRON
inlawrev-3733	897	21	moves	move	VERB
inlawrev-3733	897	22	from	from	ADP
inlawrev-3733	897	23	storage	storage	NOUN
inlawrev-3733	897	24	to	to	ADP
inlawrev-3733	897	25	the	the	DET
inlawrev-3733	897	26	fields.^"*^	fields.^"*^	PUNCT
inlawrev-3733	897	27	graham	graham	PROPN
inlawrev-3733	897	28	next	next	ADV
inlawrev-3733	897	29	asserted	assert	VERB
inlawrev-3733	897	30	its	its	PRON
inlawrev-3733	897	31	purchase	purchase	NOUN
inlawrev-3733	897	32	of	of	ADP
inlawrev-3733	897	33	a	a	DET
inlawrev-3733	897	34	heavy	heavy	ADJ
inlawrev-3733	897	35	duty	duty	NOUN
inlawrev-3733	897	36	extension	extension	NOUN
inlawrev-3733	897	37	cord	cord	NOUN
inlawrev-3733	897	38	used	use	VERB
inlawrev-3733	897	39	to	to	PART
inlawrev-3733	897	40	run	run	VERB
inlawrev-3733	897	41	the	the	DET
inlawrev-3733	897	42	portable	portable	ADJ
inlawrev-3733	897	43	grain	grain	NOUN
inlawrev-3733	897	44	auger	auger	NOUN
inlawrev-3733	897	45	should	should	AUX
inlawrev-3733	897	46	be	be	AUX
inlawrev-3733	897	47	exempt	exempt	ADJ
inlawrev-3733	897	48	because	because	SCONJ
inlawrev-3733	897	49	the	the	DET
inlawrev-3733	897	50	auger	auger	NOUN
inlawrev-3733	897	51	was	be	AUX
inlawrev-3733	897	52	occasionally	occasionally	ADV
inlawrev-3733	897	53	used	use	VERB
inlawrev-3733	897	54	to	to	PART
inlawrev-3733	897	55	remove	remove	VERB
inlawrev-3733	897	56	grain	grain	NOUN
inlawrev-3733	897	57	from	from	ADP
inlawrev-3733	897	58	the	the	DET
inlawrev-3733	897	59	storage	storage	NOUN
inlawrev-3733	897	60	pit	pit	NOUN
inlawrev-3733	897	61	ifthere	ifthere	NOUN
inlawrev-3733	897	62	was	be	AUX
inlawrev-3733	897	63	a	a	DET
inlawrev-3733	897	64	problem.^"^^	problem.^"^^	NOUN
inlawrev-3733	897	65	the	the	DET
inlawrev-3733	897	66	tax	tax	NOUN
inlawrev-3733	897	67	court	court	NOUN
inlawrev-3733	897	68	denied	deny	VERB
inlawrev-3733	897	69	the	the	DET
inlawrev-3733	897	70	exemption	exemption	NOUN
inlawrev-3733	897	71	finding	find	VERB
inlawrev-3733	897	72	that	that	SCONJ
inlawrev-3733	897	73	graham	graham	PROPN
inlawrev-3733	897	74	failed	fail	VERB
inlawrev-3733	897	75	to	to	PART
inlawrev-3733	897	76	show	show	VERB
inlawrev-3733	897	77	the	the	DET
inlawrev-3733	897	78	auger	auger	NOUN
inlawrev-3733	897	79	was	be	AUX
inlawrev-3733	897	80	directly	directly	ADV
inlawrev-3733	897	81	used	use	VERB
inlawrev-3733	897	82	in	in	ADP
inlawrev-3733	897	83	the	the	DET
inlawrev-3733	897	84	grain	grain	NOUN
inlawrev-3733	897	85	production	production	NOUN
inlawrev-3733	897	86	process.^"^"^	process.^"^"^	VERB
inlawrev-3733	897	87	the	the	DET
inlawrev-3733	897	88	tax	tax	NOUN
inlawrev-3733	897	89	court	court	NOUN
inlawrev-3733	897	90	denied	deny	VERB
inlawrev-3733	897	91	graham	graham	PROPN
inlawrev-3733	897	92	's	's	PART
inlawrev-3733	897	93	claim	claim	NOUN
inlawrev-3733	897	94	for	for	ADP
inlawrev-3733	897	95	an	an	DET
inlawrev-3733	897	96	exemption	exemption	NOUN
inlawrev-3733	897	97	of	of	ADP
inlawrev-3733	897	98	purchases	purchase	NOUN
inlawrev-3733	897	99	of	of	ADP
inlawrev-3733	897	100	cleaning	clean	VERB
inlawrev-3733	897	101	chemicals	chemical	NOUN
inlawrev-3733	897	102	used	use	VERB
inlawrev-3733	897	103	to	to	PART
inlawrev-3733	897	104	clean	clean	VERB
inlawrev-3733	897	105	parts	part	NOUN
inlawrev-3733	897	106	of	of	ADP
inlawrev-3733	897	107	exempt	exempt	ADJ
inlawrev-3733	897	108	equipment	equipment	NOUN
inlawrev-3733	897	109	during	during	ADP
inlawrev-3733	897	110	the	the	DET
inlawrev-3733	897	111	maintenance	maintenance	NOUN
inlawrev-3733	897	112	and	and	CCONJ
inlawrev-3733	897	113	repair	repair	NOUN
inlawrev-3733	897	114	of	of	ADP
inlawrev-3733	897	115	that	that	DET
inlawrev-3733	897	116	equipment	equipment	NOUN
inlawrev-3733	897	117	,	,	PUNCT
inlawrev-3733	897	118	but	but	CCONJ
inlawrev-3733	897	119	the	the	DET
inlawrev-3733	897	120	tax	tax	NOUN
inlawrev-3733	897	121	court	court	NOUN
inlawrev-3733	897	122	granted	grant	VERB
inlawrev-3733	897	123	an	an	DET
inlawrev-3733	897	124	exemption	exemption	NOUN
inlawrev-3733	897	125	for	for	ADP
inlawrev-3733	897	126	the	the	DET
inlawrev-3733	897	127	glass	glass	NOUN
inlawrev-3733	897	128	cleaner	cleaner	NOUN
inlawrev-3733	897	129	used	use	VERB
inlawrev-3733	897	130	to	to	PART
inlawrev-3733	897	131	clean	clean	VERB
inlawrev-3733	897	132	the	the	DET
inlawrev-3733	897	133	windows	window	NOUN
inlawrev-3733	897	134	of	of	ADP
inlawrev-3733	897	135	the	the	DET
inlawrev-3733	897	136	combine.^"^^	combine.^"^^	NOUN
inlawrev-3733	897	137	the	the	DET
inlawrev-3733	897	138	tax	tax	NOUN
inlawrev-3733	897	139	court	court	NOUN
inlawrev-3733	897	140	found	find	VERB
inlawrev-3733	897	141	the	the	DET
inlawrev-3733	897	142	testimony	testimony	NOUN
inlawrev-3733	897	143	sufficient	sufficient	ADJ
inlawrev-3733	897	144	to	to	PART
inlawrev-3733	897	145	conclude	conclude	VERB
inlawrev-3733	897	146	that	that	SCONJ
inlawrev-3733	897	147	the	the	DET
inlawrev-3733	897	148	glass	glass	NOUN
inlawrev-3733	897	149	cleaner	cleaner	NOUN
inlawrev-3733	897	150	was	be	AUX
inlawrev-3733	897	151	part	part	NOUN
inlawrev-3733	897	152	of	of	ADP
inlawrev-3733	897	153	the	the	DET
inlawrev-3733	897	154	soy	soy	NOUN
inlawrev-3733	897	155	bean	bean	NOUN
inlawrev-3733	897	156	production	production	NOUN
inlawrev-3733	897	157	process	process	NOUN
inlawrev-3733	897	158	because	because	SCONJ
inlawrev-3733	897	159	no	no	DET
inlawrev-3733	897	160	further	further	ADJ
inlawrev-3733	897	161	production	production	NOUN
inlawrev-3733	897	162	could	could	AUX
inlawrev-3733	897	163	occur	occur	VERB
inlawrev-3733	897	164	if	if	SCONJ
inlawrev-3733	897	165	the	the	DET
inlawrev-3733	897	166	beans	bean	NOUN
inlawrev-3733	897	167	could	could	AUX
inlawrev-3733	897	168	not	not	PART
inlawrev-3733	897	169	be	be	AUX
inlawrev-3733	897	170	safely	safely	ADV
inlawrev-3733	897	171	harvested	harvest	VERB
inlawrev-3733	897	172	because	because	SCONJ
inlawrev-3733	897	173	of	of	ADP
inlawrev-3733	897	174	dirty	dirty	ADJ
inlawrev-3733	897	175	combine	combine	NOUN
inlawrev-3733	897	176	windows.^"^^	windows.^"^^	NOUN
inlawrev-3733	897	177	4	4	NUM
inlawrev-3733	897	178	.	.	PUNCT
inlawrev-3733	898	1	morton	morton	PROPN
inlawrev-3733	898	2	buildings	buildings	PROPN
inlawrev-3733	898	3	,	,	PUNCT
inlawrev-3733	898	4	inc	inc	PROPN
inlawrev-3733	898	5	.	.	PROPN
inlawrev-3733	898	6	v.	v.	PROPN
inlawrev-3733	898	7	lidiana	lidiana	PROPN
inlawrev-3733	898	8	department	department	PROPN
inlawrev-3733	898	9	of	of	ADP
inlawrev-3733	898	10	state	state	PROPN
inlawrev-3733	898	11	revenue	revenue	NOUN
inlawrev-3733	898	12	.	.	PUNCT
inlawrev-3733	898	13	^"^^	^"^^	PROPN
inlawrev-3733	898	14	—	—	PUNCT
inlawrev-3733	898	15	morton	morton	PROPN
inlawrev-3733	898	16	is	be	AUX
inlawrev-3733	898	17	an	an	DET
inlawrev-3733	898	18	illinois	illinois	PROPN
inlawrev-3733	898	19	corporation	corporation	NOUN
inlawrev-3733	898	20	licensed	license	VERB
inlawrev-3733	898	21	to	to	PART
inlawrev-3733	898	22	do	do	VERB
inlawrev-3733	898	23	business	business	NOUN
inlawrev-3733	898	24	in	in	ADP
inlawrev-3733	898	25	indiana	indiana	PROPN
inlawrev-3733	898	26	,	,	PUNCT
inlawrev-3733	898	27	and	and	CCONJ
inlawrev-3733	898	28	is	be	AUX
inlawrev-3733	898	29	engaged	engage	VERB
inlawrev-3733	898	30	in	in	ADP
inlawrev-3733	898	31	the	the	DET
inlawrev-3733	898	32	production	production	NOUN
inlawrev-3733	898	33	,	,	PUNCT
inlawrev-3733	898	34	sale	sale	NOUN
inlawrev-3733	898	35	,	,	PUNCT
inlawrev-3733	898	36	and	and	CCONJ
inlawrev-3733	898	37	on	on	ADP
inlawrev-3733	898	38	-	-	PUNCT
inlawrev-3733	898	39	site	site	NOUN
inlawrev-3733	898	40	erection	erection	NOUN
inlawrev-3733	898	41	of	of	ADP
inlawrev-3733	898	42	prefabricated	prefabricate	VERB
inlawrev-3733	898	43	timberframe	timberframe	NOUN
inlawrev-3733	898	44	,	,	PUNCT
inlawrev-3733	898	45	metal	metal	NOUN
inlawrev-3733	898	46	sheathed	sheathe	VERB
inlawrev-3733	898	47	warehouses	warehouse	NOUN
inlawrev-3733	898	48	and	and	CCONJ
inlawrev-3733	898	49	other	other	ADJ
inlawrev-3733	898	50	buildings	building	NOUN
inlawrev-3733	898	51	for	for	ADP
inlawrev-3733	898	52	agricultural	agricultural	ADJ
inlawrev-3733	898	53	and	and	CCONJ
inlawrev-3733	898	54	industrial	industrial	ADJ
inlawrev-3733	898	55	use.^"*^	use.^"*^	NOUN
inlawrev-3733	898	56	morton	morton	PROPN
inlawrev-3733	898	57	paid	pay	VERB
inlawrev-3733	898	58	use	use	NOUN
inlawrev-3733	898	59	taxes	taxis	NOUN
inlawrev-3733	898	60	to	to	ADP
inlawrev-3733	898	61	the	the	DET
inlawrev-3733	898	62	department	department	NOUN
inlawrev-3733	898	63	for	for	ADP
inlawrev-3733	898	64	all	all	PRON
inlawrev-3733	898	65	of	of	ADP
inlawrev-3733	898	66	the	the	DET
inlawrev-3733	898	67	raw	raw	ADJ
inlawrev-3733	898	68	materials	material	NOUN
inlawrev-3733	898	69	used	use	VERB
inlawrev-3733	898	70	in	in	ADP
inlawrev-3733	898	71	the	the	DET
inlawrev-3733	898	72	manufacturing	manufacturing	NOUN
inlawrev-3733	898	73	of	of	ADP
inlawrev-3733	898	74	its	its	PRON
inlawrev-3733	898	75	buildings.^"^^	buildings.^"^^	NOUN
inlawrev-3733	898	76	morton	morton	PROPN
inlawrev-3733	898	77	requested	request	VERB
inlawrev-3733	898	78	a	a	DET
inlawrev-3733	898	79	refund	refund	NOUN
inlawrev-3733	898	80	ofthese	ofthese	ADJ
inlawrev-3733	898	81	use	use	VERB
inlawrev-3733	898	82	taxes	taxis	NOUN
inlawrev-3733	898	83	,	,	PUNCT
inlawrev-3733	898	84	and	and	CCONJ
inlawrev-3733	898	85	after	after	ADP
inlawrev-3733	898	86	the	the	DET
inlawrev-3733	898	87	department	department	NOUN
inlawrev-3733	898	88	's	's	PART
inlawrev-3733	898	89	failure	failure	NOUN
inlawrev-3733	898	90	to	to	PART
inlawrev-3733	898	91	refund	refund	VERB
inlawrev-3733	898	92	such	such	ADJ
inlawrev-3733	898	93	taxes	taxis	NOUN
inlawrev-3733	898	94	,	,	PUNCT
inlawrev-3733	898	95	morton	morton	PROPN
inlawrev-3733	898	96	initiated	initiate	VERB
inlawrev-3733	898	97	this	this	DET
inlawrev-3733	898	98	tax	tax	NOUN
inlawrev-3733	898	99	appeal	appeal	NOUN
inlawrev-3733	898	100	on	on	ADP
inlawrev-3733	898	101	december	december	PROPN
inlawrev-3733	898	102	10	10	NUM
inlawrev-3733	898	103	,	,	PUNCT
inlawrev-3733	898	104	1998.^^^	1998.^^^	NUM
inlawrev-3733	898	105	morton	morton	PROPN
inlawrev-3733	898	106	did	do	AUX
inlawrev-3733	898	107	not	not	PART
inlawrev-3733	898	108	claim	claim	VERB
inlawrev-3733	898	109	that	that	SCONJ
inlawrev-3733	898	110	the	the	DET
inlawrev-3733	898	111	raw	raw	ADJ
inlawrev-3733	898	112	materials	material	NOUN
inlawrev-3733	898	113	were	be	AUX
inlawrev-3733	898	114	exempt	exempt	ADJ
inlawrev-3733	898	115	,	,	PUNCT
inlawrev-3733	898	116	but	but	CCONJ
inlawrev-3733	898	117	rather	rather	ADV
inlawrev-3733	898	118	claimed	claim	VERB
inlawrev-3733	898	119	that	that	SCONJ
inlawrev-3733	898	120	the	the	DET
inlawrev-3733	898	121	use	use	NOUN
inlawrev-3733	898	122	tax	tax	NOUN
inlawrev-3733	898	123	imposition	imposition	NOUN
inlawrev-3733	898	124	statute	statute	NOUN
inlawrev-3733	898	125	did	do	AUX
inlawrev-3733	898	126	not	not	PART
inlawrev-3733	898	127	apply	apply	VERB
inlawrev-3733	898	128	to	to	ADP
inlawrev-3733	898	129	morton	morton	PROPN
inlawrev-3733	898	130	's	's	PART
inlawrev-3733	898	131	activity	activity	NOUN
inlawrev-3733	898	132	.	.	PUNCT
inlawrev-3733	899	1	^^^	^^^	PROPN
inlawrev-3733	899	2	morton	morton	PROPN
inlawrev-3733	899	3	contended	contend	VERB
inlawrev-3733	899	4	that	that	SCONJ
inlawrev-3733	899	5	the	the	DET
inlawrev-3733	899	6	raw	raw	ADJ
inlawrev-3733	899	7	materials	material	NOUN
inlawrev-3733	899	8	were	be	AUX
inlawrev-3733	899	9	not	not	PART
inlawrev-3733	899	10	subject	subject	ADJ
inlawrev-3733	899	11	to	to	ADP
inlawrev-3733	899	12	tax	tax	NOUN
inlawrev-3733	899	13	because	because	SCONJ
inlawrev-3733	899	14	indiana	indiana	PROPN
inlawrev-3733	899	15	code	code	PROPN
inlawrev-3733	899	16	section	section	NOUN
inlawrev-3733	899	17	6	6	NUM
inlawrev-3733	899	18	-	-	SYM
inlawrev-3733	899	19	2.5	2.5	NUM
inlawrev-3733	899	20	-	-	PUNCT
inlawrev-3733	899	21	3	3	NUM
inlawrev-3733	899	22	-	-	SYM
inlawrev-3733	899	23	2	2	NUM
inlawrev-3733	899	24	required	require	VERB
inlawrev-3733	899	25	that	that	SCONJ
inlawrev-3733	899	26	the	the	DET
inlawrev-3733	899	27	property	property	NOUN
inlawrev-3733	899	28	at	at	ADP
inlawrev-3733	899	29	issue	issue	NOUN
inlawrev-3733	899	30	be	be	AUX
inlawrev-3733	899	31	both	both	PRON
inlawrev-3733	899	32	acquired	acquire	VERB
inlawrev-3733	899	33	in	in	ADP
inlawrev-3733	899	34	a	a	DET
inlawrev-3733	899	35	retail	retail	ADJ
inlawrev-3733	899	36	transaction	transaction	NOUN
inlawrev-3733	899	37	and	and	CCONJ
inlawrev-3733	899	38	used	use	VERB
inlawrev-3733	899	39	in	in	ADP
inlawrev-3733	899	40	indiana.^^^	indiana.^^^	PROPN
inlawrev-3733	899	41	morton	morton	PROPN
inlawrev-3733	899	42	then	then	ADV
inlawrev-3733	899	43	presented	present	VERB
inlawrev-3733	899	44	evidence	evidence	NOUN
inlawrev-3733	899	45	that	that	SCONJ
inlawrev-3733	899	46	the	the	DET
inlawrev-3733	899	47	raw	raw	ADJ
inlawrev-3733	899	48	materials	material	NOUN
inlawrev-3733	899	49	were	be	AUX
inlawrev-3733	899	50	acquired	acquire	VERB
inlawrev-3733	899	51	341	341	NUM
inlawrev-3733	899	52	.	.	PUNCT
inlawrev-3733	900	1	i	i	PRON
inlawrev-3733	900	2	d.	d.	PROPN
inlawrev-3733	900	3	342	342	NUM
inlawrev-3733	900	4	.	.	PUNCT
inlawrev-3733	901	1	i	i	PRON
inlawrev-3733	901	2	d.	d.	PROPN
inlawrev-3733	901	3	343	343	NUM
inlawrev-3733	901	4	.	.	PUNCT
inlawrev-3733	902	1	i	i	PRON
inlawrev-3733	902	2	d	d	PROPN
inlawrev-3733	902	3	at	at	ADP
inlawrev-3733	902	4	164	164	NUM
inlawrev-3733	902	5	.	.	PUNCT
inlawrev-3733	903	1	344	344	NUM
inlawrev-3733	903	2	.	.	PUNCT
inlawrev-3733	904	1	i	i	PRON
inlawrev-3733	904	2	d	d	PROPN
inlawrev-3733	904	3	345	345	NUM
inlawrev-3733	904	4	.	.	PUNCT
inlawrev-3733	905	1	i	i	PRON
inlawrev-3733	905	2	d	d	PROPN
inlawrev-3733	905	3	346	346	NUM
inlawrev-3733	905	4	.	.	PUNCT
inlawrev-3733	906	1	i	i	PRON
inlawrev-3733	906	2	d	d	PROPN
inlawrev-3733	906	3	at	at	ADP
inlawrev-3733	906	4	164	164	NUM
inlawrev-3733	906	5	-	-	SYM
inlawrev-3733	906	6	65	65	NUM
inlawrev-3733	906	7	.	.	PUNCT
inlawrev-3733	907	1	347	347	NUM
inlawrev-3733	907	2	.	.	NOUN
inlawrev-3733	907	3	819	819	NUM
inlawrev-3733	907	4	n.e.2d	n.e.2d	NOUN
inlawrev-3733	907	5	913	913	NUM
inlawrev-3733	907	6	(	(	PUNCT
inlawrev-3733	907	7	ind	ind	NOUN
inlawrev-3733	907	8	.	.	PUNCT
inlawrev-3733	908	1	tax	tax	PROPN
inlawrev-3733	908	2	ct	ct	PROPN
inlawrev-3733	908	3	.	.	PROPN
inlawrev-3733	908	4	2004	2004	NUM
inlawrev-3733	908	5	)	)	PUNCT
inlawrev-3733	908	6	,	,	PUNCT
inlawrev-3733	908	7	trans	trans	PROPN
inlawrev-3733	908	8	,	,	PUNCT
inlawrev-3733	908	9	denied	deny	VERB
inlawrev-3733	908	10	,	,	PUNCT
inlawrev-3733	908	11	2005	2005	NUM
inlawrev-3733	908	12	ind	ind	NOUN
inlawrev-3733	908	13	.	.	PUNCT
inlawrev-3733	909	1	lexis	lexi	VERB
inlawrev-3733	909	2	392	392	NUM
inlawrev-3733	909	3	(	(	PUNCT
inlawrev-3733	909	4	ind	ind	NOUN
inlawrev-3733	909	5	.	.	PUNCT
inlawrev-3733	910	1	apr	apr	PROPN
inlawrev-3733	910	2	.	.	PROPN
inlawrev-3733	910	3	19	19	NUM
inlawrev-3733	910	4	,	,	PUNCT
inlawrev-3733	910	5	2005	2005	NUM
inlawrev-3733	910	6	)	)	PUNCT
inlawrev-3733	910	7	.	.	PUNCT
inlawrev-3733	911	1	348	348	NUM
inlawrev-3733	911	2	.	.	PUNCT
inlawrev-3733	911	3	mat	mat	NOUN
inlawrev-3733	911	4	914	914	NUM
inlawrev-3733	911	5	.	.	PUNCT
inlawrev-3733	912	1	349	349	NUM
inlawrev-3733	912	2	.	.	PUNCT
inlawrev-3733	913	1	i	i	PRON
inlawrev-3733	913	2	d	d	PROPN
inlawrev-3733	913	3	350	350	NUM
inlawrev-3733	913	4	.	.	PUNCT
inlawrev-3733	914	1	mat	mat	NOUN
inlawrev-3733	914	2	914	914	NUM
inlawrev-3733	914	3	-	-	SYM
inlawrev-3733	914	4	15	15	NUM
inlawrev-3733	914	5	.	.	NOUN
inlawrev-3733	914	6	351	351	NUM
inlawrev-3733	914	7	.	.	PUNCT
inlawrev-3733	914	8	mat	mat	PROPN
inlawrev-3733	914	9	915	915	NUM
inlawrev-3733	914	10	.	.	PUNCT
inlawrev-3733	914	11	352	352	NUM
inlawrev-3733	914	12	.	.	PUNCT
inlawrev-3733	915	1	i	i	PRON
inlawrev-3733	915	2	d.	d.	PROPN
inlawrev-3733	915	3	(	(	PUNCT
inlawrev-3733	915	4	citing	cite	VERB
inlawrev-3733	915	5	ind	ind	NOUN
inlawrev-3733	915	6	.	.	PUNCT
inlawrev-3733	916	1	code	code	PROPN
inlawrev-3733	916	2	§	§	PROPN
inlawrev-3733	916	3	6	6	NUM
inlawrev-3733	916	4	-	-	SYM
inlawrev-3733	916	5	2.5	2.5	NUM
inlawrev-3733	916	6	-	-	PUNCT
inlawrev-3733	916	7	3	3	NUM
inlawrev-3733	916	8	-	-	SYM
inlawrev-3733	916	9	2	2	NUM
inlawrev-3733	916	10	which	which	PRON
inlawrev-3733	916	11	"	"	PUNCT
inlawrev-3733	916	12	establishes	establish	VERB
inlawrev-3733	916	13	two	two	NUM
inlawrev-3733	916	14	conditions	condition	NOUN
inlawrev-3733	916	15	for	for	ADP
inlawrev-3733	916	16	the	the	DET
inlawrev-3733	916	17	imposition	imposition	NOUN
inlawrev-3733	916	18	of	of	ADP
inlawrev-3733	916	19	use	use	NOUN
inlawrev-3733	916	20	tax	tax	NOUN
inlawrev-3733	916	21	on	on	ADP
inlawrev-3733	916	22	tangible	tangible	ADJ
inlawrev-3733	916	23	personal	personal	ADJ
inlawrev-3733	916	24	property	property	NOUN
inlawrev-3733	916	25	:	:	PUNCT
inlawrev-3733	917	1	1	1	X
inlawrev-3733	917	2	.	.	X
inlawrev-3733	917	3	the	the	DET
inlawrev-3733	917	4	'	'	PUNCT
inlawrev-3733	917	5	tangible	tangible	ADJ
inlawrev-3733	917	6	personal	personal	ADJ
inlawrev-3733	917	7	property	property	NOUN
inlawrev-3733	917	8	'	'	PUNCT
inlawrev-3733	917	9	at	at	ADP
inlawrev-3733	917	10	issue	issue	NOUN
inlawrev-3733	917	11	must	must	AUX
inlawrev-3733	917	12	be	be	AUX
inlawrev-3733	917	13	1374	1374	NUM
inlawrev-3733	917	14	indiana	indiana	PROPN
inlawrev-3733	917	15	law	law	PROPN
inlawrev-3733	917	16	review	review	NOUN
inlawrev-3733	917	17	[	[	X
inlawrev-3733	917	18	vol	vol	NOUN
inlawrev-3733	917	19	.	.	PUNCT
inlawrev-3733	918	1	38	38	NUM
inlawrev-3733	918	2	:	:	SYM
inlawrev-3733	918	3	1341	1341	NUM
inlawrev-3733	918	4	in	in	ADP
inlawrev-3733	918	5	a	a	DET
inlawrev-3733	918	6	retail	retail	ADJ
inlawrev-3733	918	7	transaction	transaction	NOUN
inlawrev-3733	918	8	in	in	ADP
inlawrev-3733	918	9	illinois	illinois	PROPN
inlawrev-3733	918	10	,	,	PUNCT
inlawrev-3733	918	11	but	but	CCONJ
inlawrev-3733	918	12	claimed	claim	VERB
inlawrev-3733	918	13	that	that	SCONJ
inlawrev-3733	918	14	the	the	DET
inlawrev-3733	918	15	materials	material	NOUN
inlawrev-3733	918	16	were	be	AUX
inlawrev-3733	918	17	used	use	VERB
inlawrev-3733	918	18	in	in	ADP
inlawrev-3733	918	19	morton	morton	PROPN
inlawrev-3733	918	20	's	's	PART
inlawrev-3733	918	21	factories	factory	NOUN
inlawrev-3733	918	22	in	in	ADP
inlawrev-3733	918	23	illinois	illinois	PROPN
inlawrev-3733	918	24	to	to	PART
inlawrev-3733	918	25	fabricate	fabricate	VERB
inlawrev-3733	918	26	the	the	DET
inlawrev-3733	918	27	building	building	NOUN
inlawrev-3733	918	28	components.^^^	components.^^^	PROPN
inlawrev-3733	918	29	morton	morton	PROPN
inlawrev-3733	918	30	argued	argue	VERB
inlawrev-3733	918	31	that	that	SCONJ
inlawrev-3733	918	32	the	the	DET
inlawrev-3733	918	33	building	building	NOUN
inlawrev-3733	918	34	components	component	NOUN
inlawrev-3733	918	35	had	have	VERB
inlawrev-3733	918	36	an	an	DET
inlawrev-3733	918	37	identity	identity	NOUN
inlawrev-3733	918	38	separate	separate	ADJ
inlawrev-3733	918	39	and	and	CCONJ
inlawrev-3733	918	40	distinct	distinct	ADJ
inlawrev-3733	918	41	from	from	ADP
inlawrev-3733	918	42	the	the	DET
inlawrev-3733	918	43	raw	raw	ADJ
inlawrev-3733	918	44	materials	material	NOUN
inlawrev-3733	918	45	,	,	PUNCT
inlawrev-3733	918	46	and	and	CCONJ
inlawrev-3733	918	47	therefore	therefore	ADV
inlawrev-3733	918	48	the	the	DET
inlawrev-3733	918	49	raw	raw	ADJ
inlawrev-3733	918	50	materials	material	NOUN
inlawrev-3733	918	51	were	be	AUX
inlawrev-3733	918	52	not	not	PART
inlawrev-3733	918	53	used	use	VERB
inlawrev-3733	918	54	in	in	ADP
inlawrev-3733	918	55	indiana	indiana	PROPN
inlawrev-3733	918	56	,	,	PUNCT
inlawrev-3733	918	57	but	but	CCONJ
inlawrev-3733	918	58	rather	rather	ADV
inlawrev-3733	918	59	only	only	ADV
inlawrev-3733	918	60	the	the	DET
inlawrev-3733	918	61	building	building	NOUN
inlawrev-3733	918	62	components	component	NOUN
inlawrev-3733	918	63	were	be	AUX
inlawrev-3733	918	64	used	use	VERB
inlawrev-3733	918	65	in	in	ADP
inlawrev-3733	918	66	the	the	DET
inlawrev-3733	918	67	state.^^"^	state.^^"^	NOUN
inlawrev-3733	918	68	the	the	DET
inlawrev-3733	918	69	department	department	NOUN
inlawrev-3733	918	70	argued	argue	VERB
inlawrev-3733	918	71	that	that	SCONJ
inlawrev-3733	918	72	the	the	DET
inlawrev-3733	918	73	raw	raw	ADJ
inlawrev-3733	918	74	materials	material	NOUN
inlawrev-3733	918	75	retained	retain	VERB
inlawrev-3733	918	76	their	their	PRON
inlawrev-3733	918	77	original	original	ADJ
inlawrev-3733	918	78	identity	identity	NOUN
inlawrev-3733	918	79	up	up	ADP
inlawrev-3733	918	80	until	until	ADP
inlawrev-3733	918	81	the	the	DET
inlawrev-3733	918	82	point	point	NOUN
inlawrev-3733	918	83	the	the	DET
inlawrev-3733	918	84	finished	finished	ADJ
inlawrev-3733	918	85	product	product	NOUN
inlawrev-3733	918	86	was	be	AUX
inlawrev-3733	918	87	completed.^^^	completed.^^^	NOUN
inlawrev-3733	918	88	the	the	DET
inlawrev-3733	918	89	tax	tax	NOUN
inlawrev-3733	918	90	court	court	NOUN
inlawrev-3733	918	91	reversed	reverse	VERB
inlawrev-3733	918	92	the	the	DET
inlawrev-3733	918	93	department	department	NOUN
inlawrev-3733	918	94	and	and	CCONJ
inlawrev-3733	918	95	held	hold	VERB
inlawrev-3733	918	96	that	that	SCONJ
inlawrev-3733	918	97	the	the	DET
inlawrev-3733	918	98	raw	raw	ADJ
inlawrev-3733	918	99	materials	material	NOUN
inlawrev-3733	918	100	were	be	AUX
inlawrev-3733	918	101	used	use	VERB
inlawrev-3733	918	102	outside	outside	ADP
inlawrev-3733	918	103	indiana	indiana	PROPN
inlawrev-3733	918	104	,	,	PUNCT
inlawrev-3733	918	105	and	and	CCONJ
inlawrev-3733	918	106	the	the	DET
inlawrev-3733	918	107	materials	material	NOUN
inlawrev-3733	918	108	used	use	VERB
inlawrev-3733	918	109	in	in	ADP
inlawrev-3733	918	110	indiana	indiana	PROPN
inlawrev-3733	918	111	(	(	PUNCT
inlawrev-3733	918	112	the	the	DET
inlawrev-3733	918	113	building	building	NOUN
inlawrev-3733	918	114	components	component	NOUN
inlawrev-3733	918	115	)	)	PUNCT
inlawrev-3733	918	116	were	be	AUX
inlawrev-3733	918	117	not	not	PART
inlawrev-3733	918	118	acquired	acquire	VERB
inlawrev-3733	918	119	in	in	ADP
inlawrev-3733	918	120	a	a	DET
inlawrev-3733	918	121	retail	retail	ADJ
inlawrev-3733	918	122	transaction	transaction	NOUN
inlawrev-3733	918	123	but	but	CCONJ
inlawrev-3733	918	124	instead	instead	ADV
inlawrev-3733	918	125	were	be	AUX
inlawrev-3733	918	126	fabricated	fabricate	VERB
inlawrev-3733	918	127	by	by	ADP
inlawrev-3733	918	128	morton.^^^	morton.^^^	PROPN
inlawrev-3733	918	129	the	the	DET
inlawrev-3733	918	130	tax	tax	NOUN
inlawrev-3733	918	131	court	court	NOUN
inlawrev-3733	918	132	used	use	VERB
inlawrev-3733	918	133	fabrication	fabrication	NOUN
inlawrev-3733	918	134	in	in	ADP
inlawrev-3733	918	135	the	the	DET
inlawrev-3733	918	136	same	same	ADJ
inlawrev-3733	918	137	context	context	NOUN
inlawrev-3733	918	138	as	as	SCONJ
inlawrev-3733	918	139	the	the	DET
inlawrev-3733	918	140	word	word	NOUN
inlawrev-3733	918	141	is	be	AUX
inlawrev-3733	918	142	used	use	VERB
inlawrev-3733	918	143	in	in	ADP
inlawrev-3733	918	144	a	a	DET
inlawrev-3733	918	145	manufacturing	manufacturing	NOUN
inlawrev-3733	918	146	exemption	exemption	NOUN
inlawrev-3733	918	147	regulation	regulation	NOUN
inlawrev-3733	918	148	,	,	PUNCT
inlawrev-3733	918	149	and	and	CCONJ
inlawrev-3733	918	150	therefore	therefore	ADV
inlawrev-3733	918	151	found	find	VERB
inlawrev-3733	918	152	that	that	SCONJ
inlawrev-3733	918	153	in	in	ADP
inlawrev-3733	918	154	this	this	DET
inlawrev-3733	918	155	case	case	NOUN
inlawrev-3733	918	156	the	the	DET
inlawrev-3733	918	157	transformation	transformation	NOUN
inlawrev-3733	918	158	was	be	AUX
inlawrev-3733	918	159	sufficient	sufficient	ADJ
inlawrev-3733	918	160	to	to	PART
inlawrev-3733	918	161	render	render	VERB
inlawrev-3733	918	162	the	the	DET
inlawrev-3733	918	163	building	building	NOUN
inlawrev-3733	918	164	materials	material	NOUN
inlawrev-3733	918	165	different	different	ADJ
inlawrev-3733	918	166	from	from	ADP
inlawrev-3733	918	167	the	the	DET
inlawrev-3733	918	168	raw	raw	ADJ
inlawrev-3733	918	169	materials.^^^	materials.^^^	PROPN
inlawrev-3733	918	170	the	the	DET
inlawrev-3733	918	171	tax	tax	NOUN
inlawrev-3733	918	172	court	court	NOUN
inlawrev-3733	918	173	declined	decline	VERB
inlawrev-3733	918	174	to	to	PART
inlawrev-3733	918	175	define	define	VERB
inlawrev-3733	918	176	the	the	DET
inlawrev-3733	918	177	point	point	NOUN
inlawrev-3733	918	178	during	during	ADP
inlawrev-3733	918	179	a	a	DET
inlawrev-3733	918	180	process	process	NOUN
inlawrev-3733	918	181	at	at	ADP
inlawrev-3733	918	182	which	which	PRON
inlawrev-3733	918	183	raw	raw	ADJ
inlawrev-3733	918	184	materials	material	NOUN
inlawrev-3733	918	185	lose	lose	VERB
inlawrev-3733	918	186	their	their	PRON
inlawrev-3733	918	187	original	original	ADJ
inlawrev-3733	918	188	identity	identity	NOUN
inlawrev-3733	918	189	,	,	PUNCT
inlawrev-3733	918	190	and	and	CCONJ
inlawrev-3733	918	191	stated	state	VERB
inlawrev-3733	918	192	the	the	DET
inlawrev-3733	918	193	question	question	NOUN
inlawrev-3733	918	194	must	must	AUX
inlawrev-3733	918	195	be	be	AUX
inlawrev-3733	918	196	answered	answer	VERB
inlawrev-3733	918	197	on	on	ADP
inlawrev-3733	918	198	a	a	DET
inlawrev-3733	918	199	case	case	NOUN
inlawrev-3733	918	200	-	-	PUNCT
inlawrev-3733	918	201	by	by	ADP
inlawrev-3733	918	202	-	-	PUNCT
inlawrev-3733	918	203	case	case	NOUN
inlawrev-3733	918	204	basis	basis	NOUN
inlawrev-3733	918	205	.	.	PUNCT
inlawrev-3733	919	1	^^^	^^^	ADP
inlawrev-3733	919	2	the	the	DET
inlawrev-3733	919	3	tax	tax	NOUN
inlawrev-3733	919	4	court	court	NOUN
inlawrev-3733	919	5	also	also	ADV
inlawrev-3733	919	6	acknowledged	acknowledge	VERB
inlawrev-3733	919	7	that	that	SCONJ
inlawrev-3733	919	8	morton	morton	PROPN
inlawrev-3733	919	9	was	be	AUX
inlawrev-3733	919	10	simply	simply	ADV
inlawrev-3733	919	11	taking	take	VERB
inlawrev-3733	919	12	advantage	advantage	NOUN
inlawrev-3733	919	13	of	of	ADP
inlawrev-3733	919	14	a	a	DET
inlawrev-3733	919	15	loophole	loophole	NOUN
inlawrev-3733	919	16	in	in	ADP
inlawrev-3733	919	17	the	the	DET
inlawrev-3733	919	18	use	use	NOUN
inlawrev-3733	919	19	tax	tax	NOUN
inlawrev-3733	919	20	statute	statute	NOUN
inlawrev-3733	919	21	,	,	PUNCT
inlawrev-3733	919	22	but	but	CCONJ
inlawrev-3733	919	23	said	say	VERB
inlawrev-3733	919	24	that	that	SCONJ
inlawrev-3733	919	25	it	it	PRON
inlawrev-3733	919	26	was	be	AUX
inlawrev-3733	919	27	up	up	ADP
inlawrev-3733	919	28	to	to	ADP
inlawrev-3733	919	29	the	the	DET
inlawrev-3733	919	30	general	general	ADJ
inlawrev-3733	919	31	assembly	assembly	NOUN
inlawrev-3733	919	32	to	to	PART
inlawrev-3733	919	33	correct	correct	VERB
inlawrev-3733	919	34	the	the	DET
inlawrev-3733	919	35	loophole.^^^	loophole.^^^	PROPN
inlawrev-3733	919	36	c.	c.	PROPN
inlawrev-3733	919	37	corporate	corporate	ADJ
inlawrev-3733	919	38	income	income	NOUN
inlawrev-3733	919	39	tax	tax	NOUN
inlawrev-3733	919	40	1	1	NUM
inlawrev-3733	919	41	.	.	PUNCT
inlawrev-3733	919	42	southern	southern	PROPN
inlawrev-3733	919	43	indiana	indiana	PROPN
inlawrev-3733	919	44	gas	gas	PROPN
inlawrev-3733	919	45	&	&	CCONJ
inlawrev-3733	919	46	electric	electric	PROPN
inlawrev-3733	919	47	co.	co.	PROPN
inlawrev-3733	919	48	(	(	PUNCT
inlawrev-3733	919	49	"	"	PUNCT
inlawrev-3733	919	50	sigeco	sigeco	NOUN
inlawrev-3733	919	51	"	"	PUNCT
inlawrev-3733	919	52	)	)	PUNCT
inlawrev-3733	919	53	v.	v.	ADP
inlawrev-3733	919	54	indiana	indiana	PROPN
inlawrev-3733	919	55	department	department	PROPN
inlawrev-3733	919	56	ofstate	ofstate	PROPN
inlawrev-3733	919	57	revenue.^^^—sigeco	revenue.^^^—sigeco	PROPN
inlawrev-3733	919	58	initiated	initiate	VERB
inlawrev-3733	919	59	this	this	DET
inlawrev-3733	919	60	action	action	NOUN
inlawrev-3733	919	61	on	on	ADP
inlawrev-3733	919	62	january	january	PROPN
inlawrev-3733	919	63	7	7	NUM
inlawrev-3733	919	64	,	,	PUNCT
inlawrev-3733	919	65	2002	2002	NUM
inlawrev-3733	919	66	appealing	appeal	VERB
inlawrev-3733	919	67	the	the	DET
inlawrev-3733	919	68	department	department	NOUN
inlawrev-3733	919	69	's	's	PART
inlawrev-3733	919	70	determination	determination	NOUN
inlawrev-3733	919	71	that	that	SCONJ
inlawrev-3733	919	72	sigeco	sigeco	PROPN
inlawrev-3733	919	73	should	should	AUX
inlawrev-3733	919	74	include	include	VERB
inlawrev-3733	919	75	its	its	PRON
inlawrev-3733	919	76	sales	sale	NOUN
inlawrev-3733	919	77	ofnatural	ofnatural	ADJ
inlawrev-3733	919	78	gas	gas	NOUN
inlawrev-3733	919	79	to	to	ADP
inlawrev-3733	919	80	out	out	ADV
inlawrev-3733	919	81	-	-	PUNCT
inlawrev-3733	919	82	of	of	ADP
inlawrev-3733	919	83	-	-	PUNCT
inlawrev-3733	919	84	state	state	NOUN
inlawrev-3733	919	85	purchasers	purchaser	NOUN
inlawrev-3733	919	86	in	in	ADP
inlawrev-3733	919	87	computing	compute	VERB
inlawrev-3733	919	88	the	the	DET
inlawrev-3733	919	89	fraction	fraction	NOUN
inlawrev-3733	919	90	ofits	ofit	NOUN
inlawrev-3733	919	91	business	business	NOUN
inlawrev-3733	919	92	income	income	NOUN
inlawrev-3733	919	93	to	to	PART
inlawrev-3733	919	94	be	be	AUX
inlawrev-3733	919	95	apportioned	apportion	VERB
inlawrev-3733	919	96	to	to	ADP
inlawrev-3733	919	97	indiana.^^	indiana.^^	NOUN
inlawrev-3733	919	98	*	*	NOUN
inlawrev-3733	919	99	sigeco	sigeco	PROPN
inlawrev-3733	919	100	is	be	AUX
inlawrev-3733	919	101	an	an	DET
inlawrev-3733	919	102	indiana	indiana	PROPN
inlawrev-3733	919	103	corporation	corporation	NOUN
inlawrev-3733	919	104	with	with	ADP
inlawrev-3733	919	105	its	its	PRON
inlawrev-3733	919	106	'	'	PUNCT
inlawrev-3733	919	107	stor[ed	stor[ed	PROPN
inlawrev-3733	919	108	]	]	PUNCT
inlawrev-3733	919	109	,	,	PUNCT
inlawrev-3733	919	110	use[d	use[d	ADP
inlawrev-3733	919	111	]	]	PUNCT
inlawrev-3733	919	112	,	,	PUNCT
inlawrev-3733	919	113	or	or	CCONJ
inlawrev-3733	919	114	consum[ed	consum[ed	PROPN
inlawrev-3733	919	115	]	]	PUNCT
inlawrev-3733	919	116	in	in	ADP
inlawrev-3733	919	117	indiana	indiana	PROPN
inlawrev-3733	919	118	;	;	PUNCT
inlawrev-3733	919	119	'	'	PUNCT
inlawrev-3733	919	120	and	and	CCONJ
inlawrev-3733	919	121	,	,	PUNCT
inlawrev-3733	919	122	2	2	X
inlawrev-3733	919	123	.	.	X
inlawrev-3733	920	1	the	the	DET
inlawrev-3733	920	2	'	'	PUNCT
inlawrev-3733	920	3	tangible	tangible	ADJ
inlawrev-3733	920	4	personal	personal	ADJ
inlawrev-3733	920	5	property	property	NOUN
inlawrev-3733	920	6	'	'	PUNCT
inlawrev-3733	920	7	at	at	ADP
inlawrev-3733	920	8	issue	issue	NOUN
inlawrev-3733	920	9	must	must	AUX
inlawrev-3733	920	10	have	have	AUX
inlawrev-3733	920	11	been	be	AUX
inlawrev-3733	920	12	"	"	PUNCT
inlawrev-3733	920	13	acquired	acquire	VERB
inlawrev-3733	920	14	in	in	ADP
inlawrev-3733	920	15	a	a	DET
inlawrev-3733	920	16	retail	retail	ADJ
inlawrev-3733	920	17	transaction	transaction	NOUN
inlawrev-3733	920	18	"	"	PUNCT
inlawrev-3733	920	19	)	)	PUNCT
inlawrev-3733	920	20	.	.	PUNCT
inlawrev-3733	921	1	353	353	NUM
inlawrev-3733	921	2	.	.	X
inlawrev-3733	921	3	mat	mat	NOUN
inlawrev-3733	921	4	915	915	NUM
inlawrev-3733	921	5	-	-	SYM
inlawrev-3733	921	6	16	16	NUM
inlawrev-3733	921	7	.	.	PUNCT
inlawrev-3733	922	1	354	354	NUM
inlawrev-3733	922	2	.	.	PUNCT
inlawrev-3733	922	3	mat	mat	PROPN
inlawrev-3733	922	4	916	916	NUM
inlawrev-3733	922	5	.	.	PUNCT
inlawrev-3733	922	6	355	355	NUM
inlawrev-3733	922	7	.	.	PUNCT
inlawrev-3733	923	1	i	i	PRON
inlawrev-3733	923	2	d.	d.	PROPN
inlawrev-3733	923	3	356	356	NUM
inlawrev-3733	923	4	.	.	PUNCT
inlawrev-3733	924	1	mat	mat	NOUN
inlawrev-3733	924	2	917	917	NUM
inlawrev-3733	924	3	.	.	PUNCT
inlawrev-3733	924	4	357	357	NUM
inlawrev-3733	924	5	.	.	PUNCT
inlawrev-3733	925	1	i	i	PRON
inlawrev-3733	925	2	d.	d.	PROPN
inlawrev-3733	925	3	at	at	ADP
inlawrev-3733	925	4	916	916	NUM
inlawrev-3733	925	5	(	(	PUNCT
inlawrev-3733	925	6	citing	cite	VERB
inlawrev-3733	925	7	ind	ind	NOUN
inlawrev-3733	925	8	.	.	PUNCT
inlawrev-3733	926	1	admin	admin	PROPN
inlawrev-3733	926	2	.	.	PUNCT
inlawrev-3733	927	1	code	code	PROPN
inlawrev-3733	927	2	tit	tit	PROPN
inlawrev-3733	927	3	.	.	PUNCT
inlawrev-3733	928	1	45	45	NUM
inlawrev-3733	928	2	,	,	PUNCT
inlawrev-3733	928	3	r.	r.	NOUN
inlawrev-3733	928	4	2.2	2.2	NUM
inlawrev-3733	928	5	-	-	SYM
inlawrev-3733	928	6	5	5	NUM
inlawrev-3733	928	7	-	-	NUM
inlawrev-3733	928	8	8(k	8(k	NUM
inlawrev-3733	928	9	)	)	PUNCT
inlawrev-3733	928	10	which	which	PRON
inlawrev-3733	928	11	provides	provide	VERB
inlawrev-3733	928	12	:	:	PUNCT
inlawrev-3733	928	13	"	"	PUNCT
inlawrev-3733	928	14	direct	direct	ADJ
inlawrev-3733	928	15	production	production	NOUN
inlawrev-3733	928	16	,	,	PUNCT
inlawrev-3733	928	17	manufacture	manufacture	NOUN
inlawrev-3733	928	18	,	,	PUNCT
inlawrev-3733	928	19	fabrication	fabrication	NOUN
inlawrev-3733	928	20	,	,	PUNCT
inlawrev-3733	928	21	assembly	assembly	NOUN
inlawrev-3733	928	22	,	,	PUNCT
inlawrev-3733	928	23	or	or	CCONJ
inlawrev-3733	928	24	finishing	finish	VERB
inlawrev-3733	928	25	of	of	ADP
inlawrev-3733	928	26	tangible	tangible	ADJ
inlawrev-3733	928	27	personal	personal	ADJ
inlawrev-3733	928	28	property	property	NOUN
inlawrev-3733	928	29	is	be	AUX
inlawrev-3733	928	30	performance	performance	NOUN
inlawrev-3733	928	31	as	as	ADP
inlawrev-3733	928	32	a	a	DET
inlawrev-3733	928	33	business	business	NOUN
inlawrev-3733	928	34	of	of	ADP
inlawrev-3733	928	35	an	an	DET
inlawrev-3733	928	36	integrated	integrate	VERB
inlawrev-3733	928	37	series	series	NOUN
inlawrev-3733	928	38	of	of	ADP
inlawrev-3733	928	39	operations	operation	NOUN
inlawrev-3733	928	40	which	which	PRON
inlawrev-3733	928	41	places	place	VERB
inlawrev-3733	928	42	tangible	tangible	ADJ
inlawrev-3733	928	43	personal	personal	ADJ
inlawrev-3733	928	44	property	property	NOUN
inlawrev-3733	928	45	in	in	ADP
inlawrev-3733	928	46	a	a	DET
inlawrev-3733	928	47	form	form	NOUN
inlawrev-3733	928	48	,	,	PUNCT
inlawrev-3733	928	49	composition	composition	NOUN
inlawrev-3733	928	50	,	,	PUNCT
inlawrev-3733	928	51	or	or	CCONJ
inlawrev-3733	928	52	character	character	NOUN
inlawrev-3733	928	53	different	different	ADJ
inlawrev-3733	928	54	from	from	ADP
inlawrev-3733	928	55	that	that	PRON
inlawrev-3733	928	56	in	in	ADP
inlawrev-3733	928	57	which	which	PRON
inlawrev-3733	928	58	it	it	PRON
inlawrev-3733	928	59	was	be	AUX
inlawrev-3733	928	60	acquired	acquire	VERB
inlawrev-3733	928	61	.	.	PUNCT
inlawrev-3733	929	1	the	the	DET
inlawrev-3733	929	2	change	change	NOUN
inlawrev-3733	929	3	in	in	ADP
inlawrev-3733	929	4	form	form	NOUN
inlawrev-3733	929	5	,	,	PUNCT
inlawrev-3733	929	6	composition	composition	NOUN
inlawrev-3733	929	7	,	,	PUNCT
inlawrev-3733	929	8	or	or	CCONJ
inlawrev-3733	929	9	character	character	NOUN
inlawrev-3733	929	10	must	must	AUX
inlawrev-3733	929	11	be	be	AUX
inlawrev-3733	929	12	a	a	DET
inlawrev-3733	929	13	substantial	substantial	ADJ
inlawrev-3733	929	14	change	change	NOUN
inlawrev-3733	929	15	,	,	PUNCT
inlawrev-3733	929	16	and	and	CCONJ
inlawrev-3733	929	17	it	it	PRON
inlawrev-3733	929	18	must	must	AUX
inlawrev-3733	929	19	result	result	VERB
inlawrev-3733	929	20	in	in	ADP
inlawrev-3733	929	21	a	a	DET
inlawrev-3733	929	22	transformation	transformation	NOUN
inlawrev-3733	929	23	of	of	ADP
inlawrev-3733	929	24	property	property	NOUN
inlawrev-3733	929	25	into	into	ADP
inlawrev-3733	929	26	a	a	DET
inlawrev-3733	929	27	different	different	ADJ
inlawrev-3733	929	28	product	product	NOUN
inlawrev-3733	929	29	having	have	VERB
inlawrev-3733	929	30	a	a	DET
inlawrev-3733	929	31	distinctive	distinctive	ADJ
inlawrev-3733	929	32	name	name	NOUN
inlawrev-3733	929	33	,	,	PUNCT
inlawrev-3733	929	34	character	character	NOUN
inlawrev-3733	929	35	,	,	PUNCT
inlawrev-3733	929	36	and	and	CCONJ
inlawrev-3733	929	37	use	use	NOUN
inlawrev-3733	929	38	.	.	PUNCT
inlawrev-3733	930	1	operations	operation	NOUN
inlawrev-3733	930	2	such	such	ADJ
inlawrev-3733	930	3	as	as	ADP
inlawrev-3733	930	4	compounding	compounding	NOUN
inlawrev-3733	930	5	,	,	PUNCT
inlawrev-3733	930	6	fabricating	fabricating	NOUN
inlawrev-3733	930	7	,	,	PUNCT
inlawrev-3733	930	8	or	or	CCONJ
inlawrev-3733	930	9	assembling	assemble	VERB
inlawrev-3733	930	10	are	be	AUX
inlawrev-3733	930	11	illustrative	illustrative	ADJ
inlawrev-3733	930	12	of	of	ADP
inlawrev-3733	930	13	the	the	DET
inlawrev-3733	930	14	types	type	NOUN
inlawrev-3733	930	15	of	of	ADP
inlawrev-3733	930	16	operations	operation	NOUN
inlawrev-3733	930	17	which	which	PRON
inlawrev-3733	930	18	may	may	AUX
inlawrev-3733	930	19	qualify	qualify	VERB
inlawrev-3733	930	20	under	under	ADP
inlawrev-3733	930	21	this	this	DET
inlawrev-3733	930	22	definition	definition	NOUN
inlawrev-3733	930	23	"	"	PUNCT
inlawrev-3733	930	24	)	)	PUNCT
inlawrev-3733	930	25	.	.	PUNCT
inlawrev-3733	931	1	358	358	NUM
inlawrev-3733	931	2	.	.	PUNCT
inlawrev-3733	931	3	mat	mat	NOUN
inlawrev-3733	931	4	917	917	NUM
inlawrev-3733	931	5	.	.	PUNCT
inlawrev-3733	932	1	359	359	NUM
inlawrev-3733	932	2	.	.	PUNCT
inlawrev-3733	933	1	mat	mat	NOUN
inlawrev-3733	933	2	917	917	NUM
inlawrev-3733	933	3	-	-	SYM
inlawrev-3733	933	4	18	18	NUM
inlawrev-3733	933	5	.	.	NOUN
inlawrev-3733	933	6	360	360	NUM
inlawrev-3733	933	7	.	.	PUNCT
inlawrev-3733	934	1	804	804	NUM
inlawrev-3733	934	2	n.e.2d	n.e.2d	NUM
inlawrev-3733	934	3	877	877	NUM
inlawrev-3733	934	4	(	(	PUNCT
inlawrev-3733	934	5	ind	ind	NOUN
inlawrev-3733	934	6	.	.	PUNCT
inlawrev-3733	935	1	tax	tax	PROPN
inlawrev-3733	935	2	ct	ct	PROPN
inlawrev-3733	935	3	.	.	PROPN
inlawrev-3733	935	4	2004	2004	NUM
inlawrev-3733	935	5	)	)	PUNCT
inlawrev-3733	935	6	,	,	PUNCT
inlawrev-3733	935	7	trans	trans	PROPN
inlawrev-3733	935	8	,	,	PUNCT
inlawrev-3733	935	9	denied	deny	VERB
inlawrev-3733	935	10	,	,	PUNCT
inlawrev-3733	935	11	2004	2004	NUM
inlawrev-3733	935	12	ind	ind	PROPN
inlawrev-3733	935	13	.	.	PUNCT
inlawrev-3733	936	1	lexis	lexis	AUX
inlawrev-3733	936	2	659	659	NUM
inlawrev-3733	936	3	(	(	PUNCT
inlawrev-3733	936	4	ind	ind	NOUN
inlawrev-3733	936	5	.	.	PUNCT
inlawrev-3733	937	1	july	july	PROPN
inlawrev-3733	937	2	23	23	NUM
inlawrev-3733	937	3	,	,	PUNCT
inlawrev-3733	937	4	2004	2004	NUM
inlawrev-3733	937	5	)	)	PUNCT
inlawrev-3733	937	6	.	.	PUNCT
inlawrev-3733	938	1	361	361	X
inlawrev-3733	938	2	.	.	X
inlawrev-3733	938	3	mat	mat	PROPN
inlawrev-3733	938	4	878	878	NUM
inlawrev-3733	938	5	.	.	PUNCT
inlawrev-3733	939	1	2005	2005	NUM
inlawrev-3733	939	2	]	]	PUNCT
inlawrev-3733	939	3	tax	tax	NOUN
inlawrev-3733	939	4	law	law	NOUN
inlawrev-3733	939	5	1375	1375	NUM
inlawrev-3733	939	6	principal	principal	ADJ
inlawrev-3733	939	7	place	place	NOUN
inlawrev-3733	939	8	of	of	ADP
inlawrev-3733	939	9	business	business	NOUN
inlawrev-3733	939	10	in	in	ADP
inlawrev-3733	939	11	evansville.^^^	evansville.^^^	PROPN
inlawrev-3733	939	12	sigeco	sigeco	PROPN
inlawrev-3733	939	13	was	be	AUX
inlawrev-3733	939	14	in	in	ADP
inlawrev-3733	939	15	the	the	DET
inlawrev-3733	939	16	business	business	NOUN
inlawrev-3733	939	17	of	of	ADP
inlawrev-3733	939	18	purchasing	purchase	VERB
inlawrev-3733	939	19	natural	natural	ADJ
inlawrev-3733	939	20	gas	gas	NOUN
inlawrev-3733	939	21	fromproducers	fromproducer	NOUN
inlawrev-3733	939	22	in	in	ADP
inlawrev-3733	939	23	louisiana	louisiana	PROPN
inlawrev-3733	939	24	,	,	PUNCT
inlawrev-3733	939	25	texas	texas	PROPN
inlawrev-3733	939	26	,	,	PUNCT
inlawrev-3733	939	27	and	and	CCONJ
inlawrev-3733	939	28	illinois	illinois	PROPN
inlawrev-3733	939	29	,	,	PUNCT
inlawrev-3733	939	30	and	and	CCONJ
inlawrev-3733	939	31	then	then	ADV
inlawrev-3733	939	32	,	,	PUNCT
inlawrev-3733	939	33	transporting	transport	VERB
inlawrev-3733	939	34	the	the	DET
inlawrev-3733	939	35	gas	gas	NOUN
inlawrev-3733	939	36	to	to	ADP
inlawrev-3733	939	37	sigeco	sigeco	NOUN
inlawrev-3733	939	38	customers	customer	NOUN
inlawrev-3733	939	39	located	locate	VERB
inlawrev-3733	939	40	outside	outside	ADP
inlawrev-3733	939	41	ofindiana.^^^	ofindiana.^^^	PROPN
inlawrev-3733	939	42	the	the	DET
inlawrev-3733	939	43	gas	gas	NOUN
inlawrev-3733	939	44	was	be	AUX
inlawrev-3733	939	45	transported	transport	VERB
inlawrev-3733	939	46	in	in	ADP
inlawrev-3733	939	47	interstate	interstate	ADJ
inlawrev-3733	939	48	pipelines	pipeline	NOUN
inlawrev-3733	939	49	,	,	PUNCT
inlawrev-3733	939	50	which	which	PRON
inlawrev-3733	939	51	operated	operate	VERB
inlawrev-3733	939	52	as	as	ADP
inlawrev-3733	939	53	common	common	ADJ
inlawrev-3733	939	54	carriers	carrier	NOUN
inlawrev-3733	939	55	under	under	ADP
inlawrev-3733	939	56	the	the	DET
inlawrev-3733	939	57	federal	federal	ADJ
inlawrev-3733	939	58	energy	energy	NOUN
inlawrev-3733	939	59	regulatory	regulatory	ADJ
inlawrev-3733	939	60	commission.^^"^	commission.^^"^	NOUN
inlawrev-3733	939	61	sigeco	sigeco	NOUN
inlawrev-3733	939	62	would	would	AUX
inlawrev-3733	939	63	take	take	VERB
inlawrev-3733	939	64	delivery	delivery	NOUN
inlawrev-3733	939	65	and	and	CCONJ
inlawrev-3733	939	66	ownership	ownership	NOUN
inlawrev-3733	939	67	of	of	ADP
inlawrev-3733	939	68	the	the	DET
inlawrev-3733	939	69	gas	gas	NOUN
inlawrev-3733	939	70	at	at	ADP
inlawrev-3733	939	71	some	some	DET
inlawrev-3733	939	72	point	point	NOUN
inlawrev-3733	939	73	in	in	ADP
inlawrev-3733	939	74	the	the	DET
inlawrev-3733	939	75	pipeline	pipeline	NOUN
inlawrev-3733	940	1	and	and	CCONJ
inlawrev-3733	940	2	then	then	ADV
inlawrev-3733	940	3	it	it	PRON
inlawrev-3733	940	4	would	would	AUX
inlawrev-3733	940	5	make	make	VERB
inlawrev-3733	940	6	arrangements	arrangement	NOUN
inlawrev-3733	940	7	to	to	PART
inlawrev-3733	940	8	ship	ship	VERB
inlawrev-3733	940	9	the	the	DET
inlawrev-3733	940	10	natural	natural	ADJ
inlawrev-3733	940	11	gas	gas	NOUN
inlawrev-3733	940	12	to	to	ADP
inlawrev-3733	940	13	its	its	PRON
inlawrev-3733	940	14	customers.^^^	customers.^^^	NOUN
inlawrev-3733	940	15	the	the	DET
inlawrev-3733	940	16	department	department	NOUN
inlawrev-3733	940	17	claimed	claim	VERB
inlawrev-3733	940	18	that	that	SCONJ
inlawrev-3733	940	19	sigeco	sigeco	PROPN
inlawrev-3733	940	20	should	should	AUX
inlawrev-3733	940	21	include	include	VERB
inlawrev-3733	940	22	these	these	DET
inlawrev-3733	940	23	sales	sale	NOUN
inlawrev-3733	940	24	in	in	ADP
inlawrev-3733	940	25	the	the	DET
inlawrev-3733	940	26	numerator	numerator	NOUN
inlawrev-3733	940	27	of	of	ADP
inlawrev-3733	940	28	its	its	PRON
inlawrev-3733	940	29	sales	sale	NOUN
inlawrev-3733	940	30	factor	factor	NOUN
inlawrev-3733	940	31	for	for	ADP
inlawrev-3733	940	32	the	the	DET
inlawrev-3733	940	33	apportionment	apportionment	ADJ
inlawrev-3733	940	34	formula	formula	NOUN
inlawrev-3733	940	35	based	base	VERB
inlawrev-3733	940	36	on	on	ADP
inlawrev-3733	940	37	the	the	DET
inlawrev-3733	940	38	department	department	NOUN
inlawrev-3733	940	39	's	's	PART
inlawrev-3733	940	40	rule	rule	NOUN
inlawrev-3733	940	41	at	at	ADP
inlawrev-3733	940	42	indiana	indiana	PROPN
inlawrev-3733	940	43	administrative	administrative	PROPN
inlawrev-3733	940	44	code	code	PROPN
inlawrev-3733	940	45	title	title	NOUN
inlawrev-3733	940	46	45	45	NUM
inlawrev-3733	940	47	,	,	PUNCT
inlawrev-3733	940	48	rule	rule	VERB
inlawrev-3733	940	49	3.1	3.1	NUM
inlawrev-3733	940	50	-	-	SYM
inlawrev-3733	940	51	1	1	NUM
inlawrev-3733	940	52	-	-	PUNCT
inlawrev-3733	940	53	1	1	NUM
inlawrev-3733	940	54	-	-	PUNCT
inlawrev-3733	940	55	53(6).^^^	53(6).^^^	PROPN
inlawrev-3733	940	56	this	this	DET
inlawrev-3733	940	57	rule	rule	NOUN
inlawrev-3733	940	58	states	state	VERB
inlawrev-3733	940	59	that	that	SCONJ
inlawrev-3733	940	60	"	"	PUNCT
inlawrev-3733	940	61	where	where	SCONJ
inlawrev-3733	940	62	the	the	DET
inlawrev-3733	940	63	following	follow	VERB
inlawrev-3733	940	64	conditions	condition	NOUN
inlawrev-3733	940	65	have	have	AUX
inlawrev-3733	940	66	been	be	AUX
inlawrev-3733	940	67	met	meet	VERB
inlawrev-3733	940	68	:	:	PUNCT
inlawrev-3733	940	69	a	a	X
inlawrev-3733	940	70	)	)	PUNCT
inlawrev-3733	940	71	a	a	DET
inlawrev-3733	940	72	taxpayer	taxpayer	NOUN
inlawrev-3733	940	73	whose	whose	DET
inlawrev-3733	940	74	salesman	salesman	NOUN
inlawrev-3733	940	75	operated	operate	VERB
inlawrev-3733	940	76	from	from	ADP
inlawrev-3733	940	77	an	an	DET
inlawrev-3733	940	78	office	office	NOUN
inlawrev-3733	940	79	located	locate	VERB
inlawrev-3733	940	80	in	in	ADP
inlawrev-3733	940	81	indiana	indiana	PROPN
inlawrev-3733	940	82	;	;	PUNCT
inlawrev-3733	940	83	b	b	X
inlawrev-3733	940	84	)	)	PUNCT
inlawrev-3733	940	85	makes	make	VERB
inlawrev-3733	940	86	a	a	DET
inlawrev-3733	940	87	sale	sale	NOUN
inlawrev-3733	940	88	to	to	ADP
inlawrev-3733	940	89	a	a	DET
inlawrev-3733	940	90	purchaser	purchaser	NOUN
inlawrev-3733	940	91	in	in	ADP
inlawrev-3733	940	92	another	another	DET
inlawrev-3733	940	93	state	state	NOUN
inlawrev-3733	940	94	in	in	ADP
inlawrev-3733	940	95	which	which	PRON
inlawrev-3733	940	96	the	the	DET
inlawrev-3733	940	97	taxpayer	taxpayer	NOUN
inlawrev-3733	940	98	is	be	AUX
inlawrev-3733	940	99	not	not	PART
inlawrev-3733	940	100	taxable	taxable	ADJ
inlawrev-3733	940	101	;	;	PUNCT
inlawrev-3733	940	102	c	c	X
inlawrev-3733	940	103	)	)	PUNCT
inlawrev-3733	940	104	the	the	DET
inlawrev-3733	940	105	property	property	NOUN
inlawrev-3733	940	106	is	be	AUX
inlawrev-3733	940	107	shipped	ship	VERB
inlawrev-3733	940	108	directly	directly	ADV
inlawrev-3733	940	109	by	by	ADP
inlawrev-3733	940	110	a	a	DET
inlawrev-3733	940	111	third	third	ADJ
inlawrev-3733	940	112	party	party	NOUN
inlawrev-3733	940	113	to	to	ADP
inlawrev-3733	940	114	the	the	DET
inlawrev-3733	940	115	purchaser	purchaser	NOUN
inlawrev-3733	940	116	"	"	PUNCT
inlawrev-3733	940	117	and	and	CCONJ
inlawrev-3733	940	118	also	also	ADV
inlawrev-3733	940	119	,	,	PUNCT
inlawrev-3733	940	120	the	the	DET
inlawrev-3733	940	121	sales	sale	NOUN
inlawrev-3733	940	122	are	be	AUX
inlawrev-3733	940	123	not	not	PART
inlawrev-3733	940	124	taxable	taxable	ADJ
inlawrev-3733	940	125	in	in	ADP
inlawrev-3733	940	126	the	the	DET
inlawrev-3733	940	127	state	state	NOUN
inlawrev-3733	940	128	ofdelivery	ofdelivery	NOUN
inlawrev-3733	940	129	,	,	PUNCT
inlawrev-3733	940	130	then	then	ADV
inlawrev-3733	940	131	the	the	DET
inlawrev-3733	940	132	sale	sale	NOUN
inlawrev-3733	940	133	will	will	AUX
inlawrev-3733	940	134	be	be	AUX
inlawrev-3733	940	135	attributed	attribute	VERB
inlawrev-3733	940	136	to	to	ADP
inlawrev-3733	940	137	indiana.^^^	indiana.^^^	PROPN
inlawrev-3733	940	138	the	the	DET
inlawrev-3733	940	139	department	department	NOUN
inlawrev-3733	940	140	and	and	CCONJ
inlawrev-3733	940	141	sigeco	sigeco	PROPN
inlawrev-3733	940	142	only	only	ADV
inlawrev-3733	940	143	disagreed	disagree	VERB
inlawrev-3733	940	144	as	as	ADP
inlawrev-3733	940	145	to	to	ADP
inlawrev-3733	940	146	the	the	DET
inlawrev-3733	940	147	application	application	NOUN
inlawrev-3733	940	148	of	of	ADP
inlawrev-3733	940	149	condition	condition	NOUN
inlawrev-3733	940	150	(	(	PUNCT
inlawrev-3733	940	151	c	c	NOUN
inlawrev-3733	940	152	)	)	PUNCT
inlawrev-3733	940	153	from	from	ADP
inlawrev-3733	940	154	above.^^^	above.^^^	PROPN
inlawrev-3733	940	155	sigeco	sigeco	NOUN
inlawrev-3733	940	156	argued	argue	VERB
inlawrev-3733	940	157	that	that	SCONJ
inlawrev-3733	940	158	when	when	SCONJ
inlawrev-3733	940	159	they	they	PRON
inlawrev-3733	940	160	took	take	VERB
inlawrev-3733	940	161	ownership	ownership	NOUN
inlawrev-3733	940	162	ofthe	ofthe	NOUN
inlawrev-3733	940	163	gas	gas	NOUN
inlawrev-3733	940	164	,	,	PUNCT
inlawrev-3733	940	165	they	they	PRON
inlawrev-3733	940	166	failed	fail	VERB
inlawrev-3733	940	167	to	to	PART
inlawrev-3733	940	168	fall	fall	VERB
inlawrev-3733	940	169	under	under	ADP
inlawrev-3733	940	170	condition	condition	NOUN
inlawrev-3733	940	171	(	(	PUNCT
inlawrev-3733	940	172	c	c	NOUN
inlawrev-3733	940	173	)	)	PUNCT
inlawrev-3733	940	174	,	,	PUNCT
inlawrev-3733	940	175	because	because	SCONJ
inlawrev-3733	940	176	a	a	DET
inlawrev-3733	940	177	third	third	ADJ
inlawrev-3733	940	178	party	party	NOUN
inlawrev-3733	940	179	did	do	AUX
inlawrev-3733	940	180	not	not	PART
inlawrev-3733	940	181	deliver	deliver	VERB
inlawrev-3733	940	182	the	the	DET
inlawrev-3733	940	183	gas	gas	NOUN
inlawrev-3733	940	184	directly	directly	ADV
inlawrev-3733	940	185	to	to	ADP
inlawrev-3733	940	186	the	the	DET
inlawrev-3733	940	187	customer.^^^	customer.^^^	PROPN
inlawrev-3733	940	188	the	the	DET
inlawrev-3733	940	189	department	department	NOUN
inlawrev-3733	940	190	argued	argue	VERB
inlawrev-3733	940	191	that	that	SCONJ
inlawrev-3733	940	192	because	because	SCONJ
inlawrev-3733	940	193	"	"	PUNCT
inlawrev-3733	940	194	third	third	ADJ
inlawrev-3733	940	195	party	party	NOUN
inlawrev-3733	940	196	"	"	PUNCT
inlawrev-3733	940	197	was	be	AUX
inlawrev-3733	940	198	not	not	PART
inlawrev-3733	940	199	defined	define	VERB
inlawrev-3733	940	200	,	,	PUNCT
inlawrev-3733	940	201	the	the	DET
inlawrev-3733	940	202	pipeline	pipeline	NOUN
inlawrev-3733	940	203	(	(	PUNCT
inlawrev-3733	940	204	as	as	ADP
inlawrev-3733	940	205	a	a	DET
inlawrev-3733	940	206	common	common	ADJ
inlawrev-3733	940	207	carrier	carrier	NOUN
inlawrev-3733	940	208	)	)	PUNCT
inlawrev-3733	940	209	could	could	AUX
inlawrev-3733	940	210	be	be	AUX
inlawrev-3733	940	211	considered	consider	VERB
inlawrev-3733	940	212	a	a	DET
inlawrev-3733	940	213	"	"	PUNCT
inlawrev-3733	940	214	third	third	ADJ
inlawrev-3733	940	215	party	party	NOUN
inlawrev-3733	940	216	,	,	PUNCT
inlawrev-3733	940	217	"	"	PUNCT
inlawrev-3733	940	218	therefore	therefore	ADV
inlawrev-3733	940	219	subjecting	subject	VERB
inlawrev-3733	940	220	sigeco	sigeco	NOUN
inlawrev-3733	940	221	's	's	PART
inlawrev-3733	940	222	sales	sale	NOUN
inlawrev-3733	940	223	to	to	ADP
inlawrev-3733	940	224	inclusion	inclusion	NOUN
inlawrev-3733	940	225	in	in	ADP
inlawrev-3733	940	226	the	the	DET
inlawrev-3733	940	227	numerator	numerator	NOUN
inlawrev-3733	940	228	of	of	ADP
inlawrev-3733	940	229	their	their	PRON
inlawrev-3733	940	230	sales	sale	NOUN
inlawrev-3733	940	231	factor.^^^	factor.^^^	NOUN
inlawrev-3733	940	232	the	the	DET
inlawrev-3733	940	233	tax	tax	NOUN
inlawrev-3733	940	234	court	court	NOUN
inlawrev-3733	940	235	reversed	reverse	VERB
inlawrev-3733	940	236	the	the	DET
inlawrev-3733	940	237	department	department	NOUN
inlawrev-3733	940	238	,	,	PUNCT
inlawrev-3733	940	239	and	and	CCONJ
inlawrev-3733	940	240	held	hold	VERB
inlawrev-3733	940	241	that	that	SCONJ
inlawrev-3733	940	242	the	the	DET
inlawrev-3733	940	243	plain	plain	ADJ
inlawrev-3733	940	244	meaning	meaning	NOUN
inlawrev-3733	940	245	of	of	ADP
inlawrev-3733	940	246	"	"	PUNCT
inlawrev-3733	940	247	third	third	ADJ
inlawrev-3733	940	248	party	party	NOUN
inlawrev-3733	940	249	"	"	PUNCT
inlawrev-3733	940	250	as	as	ADP
inlawrev-3733	940	251	"	"	PUNCT
inlawrev-3733	940	252	a	a	DET
inlawrev-3733	940	253	person	person	NOUN
inlawrev-3733	940	254	other	other	ADJ
inlawrev-3733	940	255	than	than	ADP
inlawrev-3733	940	256	the	the	DET
inlawrev-3733	940	257	principals	principal	NOUN
inlawrev-3733	940	258	"	"	PUNCT
inlawrev-3733	940	259	did	do	AUX
inlawrev-3733	940	260	not	not	PART
inlawrev-3733	940	261	allow	allow	VERB
inlawrev-3733	940	262	for	for	ADP
inlawrev-3733	940	263	the	the	DET
inlawrev-3733	940	264	department	department	NOUN
inlawrev-3733	940	265	's	's	PART
inlawrev-3733	940	266	interpretation.^^	interpretation.^^	NOUN
inlawrev-3733	940	267	^	^	PUNCT
inlawrev-3733	940	268	the	the	DET
inlawrev-3733	940	269	tax	tax	NOUN
inlawrev-3733	940	270	court	court	NOUN
inlawrev-3733	940	271	secondarily	secondarily	ADV
inlawrev-3733	940	272	held	hold	VERB
inlawrev-3733	940	273	that	that	SCONJ
inlawrev-3733	940	274	the	the	DET
inlawrev-3733	940	275	pipelines	pipeline	NOUN
inlawrev-3733	940	276	were	be	AUX
inlawrev-3733	940	277	"	"	PUNCT
inlawrev-3733	940	278	carriers	carrier	NOUN
inlawrev-3733	940	279	"	"	PUNCT
inlawrev-3733	940	280	and	and	CCONJ
inlawrev-3733	940	281	not	not	PART
inlawrev-3733	940	282	"	"	PUNCT
inlawrev-3733	940	283	shippers	shipper	NOUN
inlawrev-3733	940	284	"	"	PUNCT
inlawrev-3733	940	285	which	which	PRON
inlawrev-3733	940	286	also	also	ADV
inlawrev-3733	940	287	leads	lead	VERB
inlawrev-3733	940	288	to	to	ADP
inlawrev-3733	940	289	a	a	DET
inlawrev-3733	940	290	conclusion	conclusion	NOUN
inlawrev-3733	940	291	that	that	SCONJ
inlawrev-3733	940	292	these	these	DET
inlawrev-3733	940	293	sales	sale	NOUN
inlawrev-3733	940	294	do	do	AUX
inlawrev-3733	940	295	not	not	PART
inlawrev-3733	940	296	meet	meet	VERB
inlawrev-3733	940	297	the	the	DET
inlawrev-3733	940	298	condition	condition	NOUN
inlawrev-3733	940	299	above.^^^	above.^^^	PROPN
inlawrev-3733	940	300	2	2	NUM
inlawrev-3733	940	301	.	.	PUNCT
inlawrev-3733	940	302	aztar	aztar	PROPN
inlawrev-3733	940	303	indiana	indiana	PROPN
inlawrev-3733	940	304	gaming	gaming	PROPN
inlawrev-3733	940	305	corp	corp	PROPN
inlawrev-3733	940	306	.	.	PROPN
inlawrev-3733	940	307	v.	v.	PROPN
inlawrev-3733	940	308	indiana	indiana	PROPN
inlawrev-3733	940	309	department	department	PROPN
inlawrev-3733	940	310	of	of	ADP
inlawrev-3733	940	311	state	state	PROPN
inlawrev-3733	940	312	revenue.^^^—^aztar	revenue.^^^—^aztar	PROPN
inlawrev-3733	940	313	initiated	initiate	VERB
inlawrev-3733	940	314	a	a	DET
inlawrev-3733	940	315	tax	tax	NOUN
inlawrev-3733	940	316	appeal	appeal	NOUN
inlawrev-3733	940	317	on	on	ADP
inlawrev-3733	940	318	july	july	PROPN
inlawrev-3733	940	319	28	28	NUM
inlawrev-3733	940	320	,	,	PUNCT
inlawrev-3733	940	321	2000	2000	NUM
inlawrev-3733	940	322	,	,	PUNCT
inlawrev-3733	940	323	contending	contend	VERB
inlawrev-3733	940	324	that	that	SCONJ
inlawrev-3733	940	325	the	the	DET
inlawrev-3733	940	326	362	362	NUM
inlawrev-3733	940	327	.	.	PUNCT
inlawrev-3733	941	1	i	i	PRON
inlawrev-3733	941	2	d.	d.	PROPN
inlawrev-3733	941	3	363	363	NUM
inlawrev-3733	941	4	.	.	PUNCT
inlawrev-3733	942	1	i	i	PRON
inlawrev-3733	942	2	d.	d.	PROPN
inlawrev-3733	942	3	364	364	NUM
inlawrev-3733	942	4	.	.	PUNCT
inlawrev-3733	943	1	i	i	PRON
inlawrev-3733	943	2	d	d	PROPN
inlawrev-3733	943	3	365	365	NUM
inlawrev-3733	943	4	.	.	PUNCT
inlawrev-3733	944	1	i	i	PRON
inlawrev-3733	944	2	d	d	PROPN
inlawrev-3733	944	3	366	366	PROPN
inlawrev-3733	944	4	.	.	PUNCT
inlawrev-3733	945	1	id^\	id^\	NOUN
inlawrev-3733	945	2	\\	\\	NOUN
inlawrev-3733	945	3	n.5	n.5	PUNCT
inlawrev-3733	945	4	(	(	PUNCT
inlawrev-3733	945	5	"	"	PUNCT
inlawrev-3733	945	6	the	the	DET
inlawrev-3733	945	7	department	department	NOUN
inlawrev-3733	945	8	contends	contend	VERB
inlawrev-3733	945	9	that	that	SCONJ
inlawrev-3733	945	10	under	under	ADP
inlawrev-3733	945	11	indiana	indiana	PROPN
inlawrev-3733	945	12	code	code	PROPN
inlawrev-3733	945	13	[	[	X
inlawrev-3733	945	14	section	section	NOUN
inlawrev-3733	945	15	]	]	PUNCT
inlawrev-3733	945	16	6	6	NUM
inlawrev-3733	945	17	-	-	SYM
inlawrev-3733	945	18	3	3	NUM
inlawrev-3733	945	19	-	-	PUNCT
inlawrev-3733	945	20	2	2	NUM
inlawrev-3733	945	21	-	-	PUNCT
inlawrev-3733	945	22	2(7	2(7	NUM
inlawrev-3733	945	23	)	)	PUNCT
inlawrev-3733	945	24	it	it	PRON
inlawrev-3733	945	25	has	have	VERB
inlawrev-3733	945	26	the	the	DET
inlawrev-3733	945	27	administrative	administrative	ADJ
inlawrev-3733	945	28	authority	authority	NOUN
inlawrev-3733	946	1	[	[	X
inlawrev-3733	946	2	when	when	SCONJ
inlawrev-3733	946	3	]	]	PUNCT
inlawrev-3733	946	4	...	...	PUNCT
inlawrev-3733	946	5	'	'	PUNCT
inlawrev-3733	946	6	the	the	DET
inlawrev-3733	946	7	allocation	allocation	NOUN
inlawrev-3733	946	8	and	and	CCONJ
inlawrev-3733	946	9	apportionment	apportionment	ADJ
inlawrev-3733	946	10	provisions	provision	NOUN
inlawrev-3733	946	11	ofthis	ofthis	ADJ
inlawrev-3733	946	12	article	article	NOUN
inlawrev-3733	946	13	do	do	AUX
inlawrev-3733	946	14	not	not	PART
inlawrev-3733	946	15	fairly	fairly	ADV
inlawrev-3733	946	16	represent	represent	VERB
inlawrev-3733	946	17	the	the	DET
inlawrev-3733	946	18	taxpayer	taxpayer	NOUN
inlawrev-3733	946	19	's	's	PART
inlawrev-3733	946	20	income	income	NOUN
inlawrev-3733	946	21	derived	derive	VERB
inlawrev-3733	946	22	from	from	ADP
inlawrev-3733	946	23	sources	source	NOUN
inlawrev-3733	946	24	within	within	ADP
inlawrev-3733	946	25	the	the	DET
inlawrev-3733	946	26	state	state	NOUN
inlawrev-3733	946	27	ofindiana	ofindiana	NOUN
inlawrev-3733	946	28	.	.	PUNCT
inlawrev-3733	946	29	.	.	PUNCT
inlawrev-3733	946	30	.	.	PUNCT
inlawrev-3733	947	1	[	[	X
inlawrev-3733	947	2	to	to	PART
inlawrev-3733	947	3	]	]	PUNCT
inlawrev-3733	947	4	require	require	VERB
inlawrev-3733	947	5	,	,	PUNCT
inlawrev-3733	947	6	in	in	ADP
inlawrev-3733	947	7	respect	respect	NOUN
inlawrev-3733	947	8	to	to	ADP
inlawrev-3733	947	9	all	all	DET
inlawrev-3733	947	10	or	or	CCONJ
inlawrev-3733	947	11	any	any	DET
inlawrev-3733	947	12	part	part	NOUN
inlawrev-3733	947	13	ofthe	ofthe	PRON
inlawrev-3733	947	14	taxpayer	taxpayer	NOUN
inlawrev-3733	947	15	's	's	PART
inlawrev-3733	947	16	business	business	NOUN
inlawrev-3733	947	17	activity	activity	NOUN
inlawrev-3733	947	18	ifreasonable	ifreasonable	ADJ
inlawrev-3733	947	19	...	...	PUNCT
inlawrev-3733	947	20	the	the	DET
inlawrev-3733	947	21	employment	employment	NOUN
inlawrev-3733	947	22	of	of	ADP
inlawrev-3733	947	23	any	any	DET
inlawrev-3733	947	24	other	other	ADJ
inlawrev-3733	947	25	method	method	NOUN
inlawrev-3733	947	26	to	to	PART
inlawrev-3733	947	27	effectuate	effectuate	VERB
inlawrev-3733	947	28	an	an	DET
inlawrev-3733	947	29	equitable	equitable	ADJ
inlawrev-3733	947	30	allocation	allocation	NOUN
inlawrev-3733	947	31	and	and	CCONJ
inlawrev-3733	947	32	apportionment	apportionment	NOUN
inlawrev-3733	947	33	of	of	ADP
inlawrev-3733	947	34	the	the	DET
inlawrev-3733	947	35	taxpayer	taxpayer	NOUN
inlawrev-3733	947	36	's	's	PART
inlawrev-3733	947	37	income	income	NOUN
inlawrev-3733	947	38	.	.	PUNCT
inlawrev-3733	947	39	'	'	PUNCT
inlawrev-3733	947	40	"	"	PUNCT
inlawrev-3733	947	41	)	)	PUNCT
inlawrev-3733	947	42	.	.	PUNCT
inlawrev-3733	948	1	367	367	NUM
inlawrev-3733	948	2	.	.	PUNCT
inlawrev-3733	949	1	i	i	PRON
inlawrev-3733	949	2	d.	d.	PROPN
inlawrev-3733	949	3	at	at	ADP
inlawrev-3733	949	4	881	881	NUM
inlawrev-3733	949	5	(	(	PUNCT
inlawrev-3733	949	6	quoting	quote	VERB
inlawrev-3733	949	7	ind	ind	NOUN
inlawrev-3733	949	8	.	.	PUNCT
inlawrev-3733	950	1	admin	admin	PROPN
inlawrev-3733	950	2	.	.	PUNCT
inlawrev-3733	951	1	code	code	PROPN
inlawrev-3733	951	2	tit	tit	PROPN
inlawrev-3733	951	3	.	.	PUNCT
inlawrev-3733	952	1	45	45	NUM
inlawrev-3733	952	2	,	,	PUNCT
inlawrev-3733	952	3	r.	r.	NOUN
inlawrev-3733	952	4	3.1	3.1	NUM
inlawrev-3733	952	5	-	-	SYM
inlawrev-3733	952	6	1	1	NUM
inlawrev-3733	952	7	-	-	PUNCT
inlawrev-3733	952	8	53(6	53(6	NOUN
inlawrev-3733	952	9	)	)	PUNCT
inlawrev-3733	952	10	)	)	PUNCT
inlawrev-3733	952	11	.	.	PUNCT
inlawrev-3733	953	1	368	368	NUM
inlawrev-3733	953	2	.	.	PUNCT
inlawrev-3733	954	1	i	i	PROPN
inlawrev-3733	954	2	d	d	PROPN
inlawrev-3733	954	3	369	369	NUM
inlawrev-3733	954	4	.	.	PUNCT
inlawrev-3733	955	1	i	i	PRON
inlawrev-3733	955	2	d	d	PROPN
inlawrev-3733	955	3	370	370	NUM
inlawrev-3733	955	4	.	.	PUNCT
inlawrev-3733	956	1	mat	mat	PROPN
inlawrev-3733	956	2	882	882	NUM
inlawrev-3733	956	3	.	.	NOUN
inlawrev-3733	956	4	371	371	NUM
inlawrev-3733	956	5	.	.	PUNCT
inlawrev-3733	957	1	i	i	PRON
inlawrev-3733	957	2	d.	d.	PROPN
inlawrev-3733	957	3	(	(	PUNCT
inlawrev-3733	957	4	citing	cite	VERB
inlawrev-3733	957	5	webster	webster	PROPN
inlawrev-3733	957	6	's	's	PART
inlawrev-3733	957	7	third	third	ADJ
inlawrev-3733	957	8	new	new	ADJ
inlawrev-3733	957	9	international	international	ADJ
inlawrev-3733	957	10	dictionary	dictionary	NOUN
inlawrev-3733	957	11	2378	2378	NUM
inlawrev-3733	957	12	(	(	PUNCT
inlawrev-3733	957	13	198	198	NUM
inlawrev-3733	957	14	1	1	NUM
inlawrev-3733	957	15	)	)	PUNCT
inlawrev-3733	957	16	)	)	PUNCT
inlawrev-3733	957	17	.	.	PUNCT
inlawrev-3733	958	1	372	372	NUM
inlawrev-3733	958	2	.	.	PUNCT
inlawrev-3733	959	1	i	i	PRON
inlawrev-3733	959	2	d.	d.	PROPN
inlawrev-3733	959	3	(	(	PUNCT
inlawrev-3733	959	4	citing	cite	VERB
inlawrev-3733	959	5	black	black	NOUN
inlawrev-3733	959	6	's	's	PART
inlawrev-3733	959	7	lawdictionary	lawdictionary	NOUN
inlawrev-3733	959	8	5	5	NUM
inlawrev-3733	959	9	13	13	NUM
inlawrev-3733	959	10	(	(	PUNCT
inlawrev-3733	959	11	7th	7th	ADJ
inlawrev-3733	959	12	ed	ed	NOUN
inlawrev-3733	959	13	.	.	PROPN
inlawrev-3733	959	14	1999	1999	NUM
inlawrev-3733	959	15	)	)	PUNCT
inlawrev-3733	959	16	for	for	ADP
inlawrev-3733	959	17	the	the	DET
inlawrev-3733	959	18	definition	definition	NOUN
inlawrev-3733	959	19	of"shipper	of"shipper	NOUN
inlawrev-3733	959	20	"	"	PUNCT
inlawrev-3733	959	21	)	)	PUNCT
inlawrev-3733	959	22	.	.	PUNCT
inlawrev-3733	960	1	373	373	NUM
inlawrev-3733	960	2	.	.	X
inlawrev-3733	960	3	806	806	NUM
inlawrev-3733	960	4	n.e.2d	n.e.2d	NUM
inlawrev-3733	960	5	381	381	NUM
inlawrev-3733	960	6	(	(	PUNCT
inlawrev-3733	960	7	ind	ind	NOUN
inlawrev-3733	960	8	.	.	PUNCT
inlawrev-3733	961	1	tax	tax	PROPN
inlawrev-3733	961	2	ct	ct	PROPN
inlawrev-3733	961	3	.	.	PROPN
inlawrev-3733	961	4	2004	2004	NUM
inlawrev-3733	961	5	)	)	PUNCT
inlawrev-3733	961	6	,	,	PUNCT
inlawrev-3733	961	7	trans	trans	PROPN
inlawrev-3733	961	8	,	,	PUNCT
inlawrev-3733	961	9	denied	deny	VERB
inlawrev-3733	961	10	,	,	PUNCT
inlawrev-3733	961	11	2004	2004	NUM
inlawrev-3733	961	12	ind	ind	PROPN
inlawrev-3733	961	13	.	.	PUNCT
inlawrev-3733	962	1	lexis	lexis	PROPN
inlawrev-3733	962	2	907	907	NUM
inlawrev-3733	962	3	(	(	PUNCT
inlawrev-3733	962	4	ind	ind	PROPN
inlawrev-3733	962	5	.	.	PUNCT
inlawrev-3733	963	1	sept	sept	PROPN
inlawrev-3733	963	2	.	.	PROPN
inlawrev-3733	963	3	28	28	NUM
inlawrev-3733	963	4	,	,	PUNCT
inlawrev-3733	963	5	1376	1376	NUM
inlawrev-3733	963	6	indiana	indiana	PROPN
inlawrev-3733	963	7	law	law	PROPN
inlawrev-3733	963	8	review	review	NOUN
inlawrev-3733	964	1	[	[	X
inlawrev-3733	964	2	vol	vol	NOUN
inlawrev-3733	964	3	.	.	PUNCT
inlawrev-3733	965	1	38:1341	38:1341	NUM
inlawrev-3733	965	2	department	department	NOUN
inlawrev-3733	965	3	erred	err	VERB
inlawrev-3733	965	4	in	in	ADP
inlawrev-3733	965	5	holding	hold	VERB
inlawrev-3733	965	6	that	that	DET
inlawrev-3733	965	7	aztar	aztar	NOUN
inlawrev-3733	965	8	must	must	AUX
inlawrev-3733	965	9	"	"	PUNCT
inlawrev-3733	965	10	add	add	VERB
inlawrev-3733	965	11	-	-	PUNCT
inlawrev-3733	965	12	back	back	NOUN
inlawrev-3733	965	13	"	"	PUNCT
inlawrev-3733	965	14	its	its	PRON
inlawrev-3733	965	15	deduction	deduction	NOUN
inlawrev-3733	965	16	for	for	ADP
inlawrev-3733	965	17	indiana	indiana	PROPN
inlawrev-3733	965	18	's	's	PART
inlawrev-3733	965	19	riverboat	riverboat	NOUN
inlawrev-3733	965	20	wagering	wager	VERB
inlawrev-3733	965	21	tax	tax	NOUN
inlawrev-3733	965	22	(	(	PUNCT
inlawrev-3733	965	23	"	"	PUNCT
inlawrev-3733	965	24	rwt	rwt	PROPN
inlawrev-3733	965	25	"	"	PUNCT
inlawrev-3733	965	26	)	)	PUNCT
inlawrev-3733	965	27	in	in	ADP
inlawrev-3733	965	28	calculating	calculate	VERB
inlawrev-3733	965	29	aztar	aztar	NOUN
inlawrev-3733	965	30	'	'	PART
inlawrev-3733	965	31	s	s	PROPN
inlawrev-3733	965	32	indiana	indiana	PROPN
inlawrev-3733	965	33	adjusted	adjust	VERB
inlawrev-3733	965	34	gross	gross	ADJ
inlawrev-3733	965	35	income	income	NOUN
inlawrev-3733	965	36	(	(	PUNCT
inlawrev-3733	965	37	"	"	PUNCT
inlawrev-3733	965	38	agi").^^"^	agi").^^"^	PROPN
inlawrev-3733	965	39	aztar	aztar	NOUN
inlawrev-3733	965	40	claimed	claim	VERB
inlawrev-3733	965	41	that	that	SCONJ
inlawrev-3733	965	42	the	the	DET
inlawrev-3733	965	43	rwt	rwt	PROPN
inlawrev-3733	965	44	was	be	AUX
inlawrev-3733	965	45	an	an	DET
inlawrev-3733	965	46	excise	excise	NOUN
inlawrev-3733	965	47	tax	tax	NOUN
inlawrev-3733	965	48	and	and	CCONJ
inlawrev-3733	965	49	not	not	PART
inlawrev-3733	965	50	a	a	DET
inlawrev-3733	965	51	tax	tax	NOUN
inlawrev-3733	965	52	"	"	PUNCT
inlawrev-3733	965	53	based	base	VERB
inlawrev-3733	965	54	on	on	ADP
inlawrev-3733	965	55	or	or	CCONJ
inlawrev-3733	965	56	measured	measure	VERB
inlawrev-3733	965	57	by	by	ADP
inlawrev-3733	965	58	income	income	NOUN
inlawrev-3733	965	59	,	,	PUNCT
inlawrev-3733	965	60	"	"	PUNCT
inlawrev-3733	965	61	and	and	CCONJ
inlawrev-3733	965	62	therefore	therefore	ADV
inlawrev-3733	965	63	aztar	aztar	NOUN
inlawrev-3733	965	64	should	should	AUX
inlawrev-3733	965	65	not	not	PART
inlawrev-3733	965	66	have	have	VERB
inlawrev-3733	965	67	to	to	PART
inlawrev-3733	965	68	add	add	VERB
inlawrev-3733	965	69	back	back	ADP
inlawrev-3733	965	70	the	the	DET
inlawrev-3733	965	71	rwt.^^^	rwt.^^^	PROPN
inlawrev-3733	965	72	aztar	aztar	NOUN
inlawrev-3733	965	73	supported	support	VERB
inlawrev-3733	965	74	its	its	PRON
inlawrev-3733	965	75	claim	claim	NOUN
inlawrev-3733	965	76	by	by	ADP
inlawrev-3733	965	77	citing	cite	VERB
inlawrev-3733	965	78	instances	instance	NOUN
inlawrev-3733	965	79	in	in	ADP
inlawrev-3733	965	80	the	the	DET
inlawrev-3733	965	81	department	department	NOUN
inlawrev-3733	965	82	's	's	PART
inlawrev-3733	965	83	regulations	regulation	NOUN
inlawrev-3733	965	84	and	and	CCONJ
inlawrev-3733	965	85	the	the	DET
inlawrev-3733	965	86	indiana	indiana	PROPN
inlawrev-3733	965	87	code	code	PROPN
inlawrev-3733	965	88	where	where	SCONJ
inlawrev-3733	965	89	the	the	DET
inlawrev-3733	965	90	rwt	rwt	PROPN
inlawrev-3733	965	91	was	be	AUX
inlawrev-3733	965	92	unambiguously	unambiguously	ADV
inlawrev-3733	965	93	labeled	label	VERB
inlawrev-3733	965	94	a	a	DET
inlawrev-3733	965	95	"	"	PUNCT
inlawrev-3733	965	96	wagering	wagering	ADJ
inlawrev-3733	965	97	tax	tax	NOUN
inlawrev-3733	965	98	.	.	PUNCT
inlawrev-3733	965	99	"^^^	"^^^	PUNCT
inlawrev-3733	966	1	the	the	DET
inlawrev-3733	966	2	tax	tax	NOUN
inlawrev-3733	966	3	court	court	NOUN
inlawrev-3733	966	4	discussed	discuss	VERB
inlawrev-3733	966	5	the	the	DET
inlawrev-3733	966	6	precedent	precedent	NOUN
inlawrev-3733	966	7	on	on	ADP
inlawrev-3733	966	8	excise	excise	NOUN
inlawrev-3733	966	9	taxes	taxis	NOUN
inlawrev-3733	966	10	,	,	PUNCT
inlawrev-3733	966	11	where	where	SCONJ
inlawrev-3733	966	12	the	the	DET
inlawrev-3733	966	13	indiana	indiana	PROPN
inlawrev-3733	966	14	supreme	supreme	PROPN
inlawrev-3733	966	15	court	court	PROPN
inlawrev-3733	966	16	recognized	recognize	VERB
inlawrev-3733	966	17	that	that	SCONJ
inlawrev-3733	966	18	a	a	DET
inlawrev-3733	966	19	tax	tax	NOUN
inlawrev-3733	966	20	on	on	ADP
inlawrev-3733	966	21	a	a	DET
inlawrev-3733	966	22	privilege	privilege	NOUN
inlawrev-3733	966	23	is	be	AUX
inlawrev-3733	966	24	an	an	DET
inlawrev-3733	966	25	excise	excise	NOUN
inlawrev-3733	966	26	tax	tax	NOUN
inlawrev-3733	966	27	,	,	PUNCT
inlawrev-3733	966	28	but	but	CCONJ
inlawrev-3733	966	29	that	that	SCONJ
inlawrev-3733	966	30	an	an	DET
inlawrev-3733	966	31	excise	excise	NOUN
inlawrev-3733	966	32	tax	tax	NOUN
inlawrev-3733	966	33	could	could	AUX
inlawrev-3733	966	34	be	be	AUX
inlawrev-3733	966	35	a	a	DET
inlawrev-3733	966	36	tax	tax	NOUN
inlawrev-3733	966	37	measured	measure	VERB
inlawrev-3733	966	38	by	by	ADP
inlawrev-3733	966	39	income.^^^	income.^^^	PROPN
inlawrev-3733	966	40	the	the	DET
inlawrev-3733	966	41	tax	tax	NOUN
inlawrev-3733	966	42	court	court	NOUN
inlawrev-3733	966	43	held	hold	VERB
inlawrev-3733	966	44	that	that	SCONJ
inlawrev-3733	966	45	the	the	DET
inlawrev-3733	966	46	rwt	rwt	PROPN
inlawrev-3733	966	47	was	be	AUX
inlawrev-3733	966	48	an	an	DET
inlawrev-3733	966	49	excise	excise	NOUN
inlawrev-3733	966	50	tax	tax	NOUN
inlawrev-3733	966	51	,	,	PUNCT
inlawrev-3733	966	52	but	but	CCONJ
inlawrev-3733	966	53	that	that	SCONJ
inlawrev-3733	966	54	because	because	SCONJ
inlawrev-3733	966	55	it	it	PRON
inlawrev-3733	966	56	was	be	AUX
inlawrev-3733	966	57	clearly	clearly	ADV
inlawrev-3733	966	58	"	"	PUNCT
inlawrev-3733	966	59	measured	measure	VERB
inlawrev-3733	966	60	by	by	ADP
inlawrev-3733	966	61	the	the	DET
inlawrev-3733	966	62	taxpayer	taxpayer	NOUN
inlawrev-3733	966	63	's	's	PART
inlawrev-3733	966	64	income	income	NOUN
inlawrev-3733	966	65	"	"	PUNCT
inlawrev-3733	966	66	the	the	DET
inlawrev-3733	966	67	rwt	rwt	PROPN
inlawrev-3733	966	68	liability	liability	NOUN
inlawrev-3733	966	69	is	be	AUX
inlawrev-3733	966	70	subject	subject	ADJ
inlawrev-3733	966	71	to	to	ADP
inlawrev-3733	966	72	the	the	DET
inlawrev-3733	966	73	add	add	VERB
inlawrev-3733	966	74	-	-	PUNCT
inlawrev-3733	966	75	back	back	NOUN
inlawrev-3733	966	76	provisions	provision	NOUN
inlawrev-3733	966	77	of	of	ADP
inlawrev-3733	966	78	indiana	indiana	PROPN
inlawrev-3733	966	79	's	's	PART
inlawrev-3733	966	80	agi.^^^	agi.^^^	PROPN
inlawrev-3733	967	1	3	3	NUM
inlawrev-3733	967	2	.	.	X
inlawrev-3733	967	3	norrell	norrell	PROPN
inlawrev-3733	967	4	services	services	PROPN
inlawrev-3733	967	5	,	,	PUNCT
inlawrev-3733	967	6	inc	inc	PROPN
inlawrev-3733	967	7	.	.	PROPN
inlawrev-3733	967	8	v.	v.	PROPN
inlawrev-3733	967	9	indiana	indiana	PROPN
inlawrev-3733	967	10	department	department	PROPN
inlawrev-3733	967	11	ofstate	ofstate	VERB
inlawrev-3733	967	12	revenue.^^^—^norrell	revenue.^^^—^norrell	NUM
inlawrev-3733	967	13	was	be	AUX
inlawrev-3733	967	14	a	a	DET
inlawrev-3733	967	15	georgia	georgia	PROPN
inlawrev-3733	967	16	corporation	corporation	NOUN
inlawrev-3733	967	17	with	with	ADP
inlawrev-3733	967	18	its	its	PRON
inlawrev-3733	967	19	principal	principal	ADJ
inlawrev-3733	967	20	office	office	NOUN
inlawrev-3733	967	21	in	in	ADP
inlawrev-3733	967	22	atlanta	atlanta	PROPN
inlawrev-3733	967	23	,	,	PUNCT
inlawrev-3733	967	24	georgia.^^^	georgia.^^^	PROPN
inlawrev-3733	967	25	norrell	norrell	NOUN
inlawrev-3733	967	26	,	,	PUNCT
inlawrev-3733	967	27	under	under	ADP
inlawrev-3733	967	28	franchise	franchise	NOUN
inlawrev-3733	967	29	agreements	agreement	NOUN
inlawrev-3733	967	30	,	,	PUNCT
inlawrev-3733	967	31	provided	provide	VERB
inlawrev-3733	967	32	temporary	temporary	ADJ
inlawrev-3733	967	33	employee	employee	NOUN
inlawrev-3733	967	34	services	service	NOUN
inlawrev-3733	967	35	to	to	ADP
inlawrev-3733	967	36	franchisees	franchisee	NOUN
inlawrev-3733	967	37	in	in	ADP
inlawrev-3733	967	38	indiana	indiana	PROPN
inlawrev-3733	967	39	during	during	ADP
inlawrev-3733	967	40	the	the	DET
inlawrev-3733	967	41	late	late	ADJ
inlawrev-3733	967	42	1970s.^^^	1970s.^^^	NUM
inlawrev-3733	967	43	the	the	DET
inlawrev-3733	967	44	franchisees	franchisee	NOUN
inlawrev-3733	967	45	,	,	PUNCT
inlawrev-3733	967	46	under	under	ADP
inlawrev-3733	967	47	the	the	DET
inlawrev-3733	967	48	agreements	agreement	NOUN
inlawrev-3733	967	49	,	,	PUNCT
inlawrev-3733	967	50	paid	pay	VERB
inlawrev-3733	967	51	fees	fee	NOUN
inlawrev-3733	967	52	to	to	PART
inlawrev-3733	967	53	norrell	norrell	VERB
inlawrev-3733	967	54	for	for	ADP
inlawrev-3733	967	55	"	"	PUNCT
inlawrev-3733	967	56	franchise	franchise	NOUN
inlawrev-3733	967	57	and	and	CCONJ
inlawrev-3733	967	58	license	license	NOUN
inlawrev-3733	967	59	granted	grant	VERB
inlawrev-3733	967	60	[	[	PUNCT
inlawrev-3733	967	61	by	by	ADP
inlawrev-3733	967	62	norrell	norrell	NOUN
inlawrev-3733	967	63	]	]	PUNCT
inlawrev-3733	967	64	in	in	ADP
inlawrev-3733	967	65	the	the	DET
inlawrev-3733	967	66	agreement	agreement	NOUN
inlawrev-3733	967	67	,	,	PUNCT
inlawrev-3733	967	68	for	for	ADP
inlawrev-3733	967	69	payroll	payroll	NOUN
inlawrev-3733	967	70	and	and	CCONJ
inlawrev-3733	967	71	billing	billing	NOUN
inlawrev-3733	967	72	services	service	NOUN
inlawrev-3733	967	73	[	[	X
inlawrev-3733	967	74	,	,	PUNCT
inlawrev-3733	967	75	]	]	PUNCT
inlawrev-3733	967	76	and	and	CCONJ
inlawrev-3733	967	77	for	for	ADP
inlawrev-3733	967	78	financing	financing	NOUN
inlawrev-3733	967	79	of	of	ADP
inlawrev-3733	967	80	receivables	receivables	NOUN
inlawrev-3733	967	81	.	.	PUNCT
inlawrev-3733	968	1	"^^^	"^^^	PUNCT
inlawrev-3733	969	1	in	in	ADP
inlawrev-3733	969	2	1982	1982	NUM
inlawrev-3733	969	3	,	,	PUNCT
inlawrev-3733	969	4	the	the	DET
inlawrev-3733	969	5	department	department	NOUN
inlawrev-3733	969	6	audited	audit	VERB
inlawrev-3733	969	7	norrell	norrell	ADV
inlawrev-3733	969	8	and	and	CCONJ
inlawrev-3733	969	9	informed	inform	VERB
inlawrev-3733	969	10	the	the	DET
inlawrev-3733	969	11	company	company	NOUN
inlawrev-3733	969	12	that	that	SCONJ
inlawrev-3733	969	13	it	it	PRON
inlawrev-3733	969	14	was	be	AUX
inlawrev-3733	969	15	liable	liable	ADJ
inlawrev-3733	969	16	for	for	ADP
inlawrev-3733	969	17	gross	gross	ADJ
inlawrev-3733	969	18	income	income	NOUN
inlawrev-3733	969	19	tax	tax	NOUN
inlawrev-3733	969	20	on	on	ADP
inlawrev-3733	969	21	the	the	DET
inlawrev-3733	969	22	franchise	franchise	NOUN
inlawrev-3733	969	23	fees.^^^	fees.^^^	VERB
inlawrev-3733	969	24	then	then	ADV
inlawrev-3733	969	25	,	,	PUNCT
inlawrev-3733	969	26	in	in	ADP
inlawrev-3733	969	27	1	1	NUM
inlawrev-3733	969	28	984	984	NUM
inlawrev-3733	969	29	,	,	PUNCT
inlawrev-3733	969	30	the	the	DET
inlawrev-3733	969	31	department	department	NOUN
inlawrev-3733	969	32	issued	issue	VERB
inlawrev-3733	969	33	a	a	DET
inlawrev-3733	969	34	letter	letter	NOUN
inlawrev-3733	969	35	offindings	offinding	NOUN
inlawrev-3733	969	36	(	(	PUNCT
inlawrev-3733	969	37	"	"	PUNCT
inlawrev-3733	969	38	lof")^^	lof")^^	VERB
inlawrev-3733	969	39	'	'	VERB
inlawrev-3733	969	40	*	*	PUNCT
inlawrev-3733	969	41	determining	determine	VERB
inlawrev-3733	969	42	that	that	SCONJ
inlawrev-3733	969	43	norrell	norrell	INTJ
inlawrev-3733	969	44	was	be	AUX
inlawrev-3733	969	45	not	not	PART
inlawrev-3733	969	46	liable	liable	ADJ
inlawrev-3733	969	47	for	for	ADP
inlawrev-3733	969	48	gross	gross	ADJ
inlawrev-3733	969	49	income	income	NOUN
inlawrev-3733	969	50	tax	tax	NOUN
inlawrev-3733	969	51	on	on	ADP
inlawrev-3733	969	52	the	the	DET
inlawrev-3733	969	53	fees.^^^	fees.^^^	NOUN
inlawrev-3733	969	54	in	in	ADP
inlawrev-3733	969	55	1998	1998	NUM
inlawrev-3733	969	56	,	,	PUNCT
inlawrev-3733	969	57	the	the	DET
inlawrev-3733	969	58	department	department	NOUN
inlawrev-3733	969	59	issued	issue	VERB
inlawrev-3733	969	60	another	another	PRON
inlawrev-3733	969	61	lof^^^	lof^^^	NOUN
inlawrev-3733	969	62	in	in	ADP
inlawrev-3733	969	63	which	which	PRON
inlawrev-3733	969	64	it	it	PRON
inlawrev-3733	969	65	determined	determine	VERB
inlawrev-3733	969	66	that	that	SCONJ
inlawrev-3733	969	67	norrell	norrell	PROPN
inlawrev-3733	969	68	was	be	AUX
inlawrev-3733	969	69	liable	liable	ADJ
inlawrev-3733	969	70	for	for	ADP
inlawrev-3733	969	71	the	the	DET
inlawrev-3733	969	72	portion	portion	NOUN
inlawrev-3733	969	73	ofthe	ofthe	NOUN
inlawrev-3733	969	74	fees	fee	NOUN
inlawrev-3733	969	75	paid	pay	VERB
inlawrev-3733	969	76	for	for	ADP
inlawrev-3733	969	77	employees	employee	NOUN
inlawrev-3733	969	78	'	'	PART
inlawrev-3733	969	79	wages	wage	NOUN
inlawrev-3733	969	80	and	and	CCONJ
inlawrev-3733	969	81	royalty	royalty	NOUN
inlawrev-3733	969	82	fees.^^^	fees.^^^	PROPN
inlawrev-3733	969	83	norrell	norrell	ADV
inlawrev-3733	969	84	initiated	initiate	VERB
inlawrev-3733	969	85	this	this	DET
inlawrev-3733	969	86	appeal	appeal	NOUN
inlawrev-3733	969	87	on	on	ADP
inlawrev-3733	969	88	april	april	PROPN
inlawrev-3733	969	89	1	1	NUM
inlawrev-3733	969	90	,	,	PUNCT
inlawrev-3733	969	91	1999	1999	NUM
inlawrev-3733	969	92	and	and	CCONJ
inlawrev-3733	969	93	filed	file	VERB
inlawrev-3733	969	94	a	a	DET
inlawrev-3733	969	95	motion	motion	NOUN
inlawrev-3733	969	96	for	for	ADP
inlawrev-3733	969	97	summary	summary	NOUN
inlawrev-3733	969	98	judgment	judgment	NOUN
inlawrev-3733	969	99	claiming	claim	VERB
inlawrev-3733	969	100	that	that	SCONJ
inlawrev-3733	969	101	the	the	DET
inlawrev-3733	969	102	department	department	NOUN
inlawrev-3733	969	103	's	's	PART
inlawrev-3733	969	104	position	position	NOUN
inlawrev-3733	969	105	represented	represent	VERB
inlawrev-3733	969	106	a	a	DET
inlawrev-3733	969	107	"	"	PUNCT
inlawrev-3733	969	108	change	change	NOUN
inlawrev-3733	969	109	ofinterpretation	ofinterpretation	NOUN
inlawrev-3733	969	110	"	"	PUNCT
inlawrev-3733	969	111	2004	2004	NUM
inlawrev-3733	969	112	)	)	PUNCT
inlawrev-3733	969	113	.	.	PUNCT
inlawrev-3733	970	1	374	374	NUM
inlawrev-3733	970	2	.	.	X
inlawrev-3733	970	3	mat	mat	PROPN
inlawrev-3733	970	4	382	382	NUM
inlawrev-3733	970	5	.	.	NOUN
inlawrev-3733	970	6	375	375	NUM
inlawrev-3733	970	7	.	.	PUNCT
inlawrev-3733	971	1	i	i	PRON
inlawrev-3733	971	2	d	d	PROPN
inlawrev-3733	971	3	(	(	PUNCT
inlawrev-3733	971	4	citing	cite	VERB
inlawrev-3733	971	5	ind	ind	NOUN
inlawrev-3733	971	6	.	.	PUNCT
inlawrev-3733	972	1	code	code	PROPN
inlawrev-3733	972	2	§	§	PROPN
inlawrev-3733	972	3	6	6	NUM
inlawrev-3733	972	4	-	-	SYM
inlawrev-3733	972	5	3	3	NUM
inlawrev-3733	972	6	-	-	PUNCT
inlawrev-3733	972	7	l-3.5(b)(3	l-3.5(b)(3	NOUN
inlawrev-3733	972	8	)	)	PUNCT
inlawrev-3733	972	9	)	)	PUNCT
inlawrev-3733	972	10	.	.	PUNCT
inlawrev-3733	973	1	376	376	NUM
inlawrev-3733	973	2	.	.	PUNCT
inlawrev-3733	974	1	i	i	PRON
inlawrev-3733	974	2	d	d	PROPN
inlawrev-3733	974	3	at	at	ADP
inlawrev-3733	974	4	384	384	NUM
inlawrev-3733	974	5	(	(	PUNCT
inlawrev-3733	974	6	specifically	specifically	ADV
inlawrev-3733	974	7	citing	cite	VERB
inlawrev-3733	974	8	ind	ind	NOUN
inlawrev-3733	974	9	.	.	PUNCT
inlawrev-3733	975	1	code	code	PROPN
inlawrev-3733	975	2	§	§	PROPN
inlawrev-3733	975	3	4	4	NUM
inlawrev-3733	975	4	-	-	SYM
inlawrev-3733	975	5	33	33	NUM
inlawrev-3733	975	6	-	-	PUNCT
inlawrev-3733	975	7	13	13	NUM
inlawrev-3733	975	8	-	-	SYM
inlawrev-3733	975	9	1	1	NUM
inlawrev-3733	975	10	to	to	ADP
inlawrev-3733	975	11	-6	-6	NUM
inlawrev-3733	975	12	)	)	PUNCT
inlawrev-3733	975	13	.	.	PUNCT
inlawrev-3733	976	1	377	377	NUM
inlawrev-3733	976	2	.	.	PUNCT
inlawrev-3733	977	1	i	i	PRON
inlawrev-3733	977	2	d.	d.	PROPN
inlawrev-3733	977	3	at	at	ADP
inlawrev-3733	977	4	384	384	NUM
inlawrev-3733	977	5	-	-	SYM
inlawrev-3733	977	6	85	85	NUM
inlawrev-3733	977	7	(	(	PUNCT
inlawrev-3733	977	8	citing	cite	VERB
inlawrev-3733	977	9	ind	ind	NOUN
inlawrev-3733	977	10	.	.	PUNCT
inlawrev-3733	978	1	dep't	dep't	NOUN
inlawrev-3733	978	2	of	of	ADP
inlawrev-3733	978	3	state	state	NOUN
inlawrev-3733	978	4	revenue	revenue	NOUN
inlawrev-3733	978	5	v.	v.	ADP
inlawrev-3733	978	6	fort	fort	PROPN
inlawrev-3733	978	7	wayne	wayne	PROPN
inlawrev-3733	978	8	nat'l	nat'l	PROPN
inlawrev-3733	978	9	corp	corp	PROPN
inlawrev-3733	978	10	.	.	PROPN
inlawrev-3733	978	11	,	,	PUNCT
inlawrev-3733	978	12	649	649	NUM
inlawrev-3733	978	13	n.e.2d	n.e.2d	NOUN
inlawrev-3733	978	14	109	109	NUM
inlawrev-3733	978	15	,	,	PUNCT
inlawrev-3733	978	16	111	111	NUM
inlawrev-3733	978	17	(	(	PUNCT
inlawrev-3733	978	18	ind	ind	NOUN
inlawrev-3733	978	19	.	.	PUNCT
inlawrev-3733	978	20	1995	1995	NUM
inlawrev-3733	978	21	)	)	PUNCT
inlawrev-3733	978	22	(	(	PUNCT
inlawrev-3733	978	23	holding	hold	VERB
inlawrev-3733	978	24	that	that	SCONJ
inlawrev-3733	978	25	"	"	PUNCT
inlawrev-3733	978	26	an	an	DET
inlawrev-3733	978	27	excise	excise	NOUN
inlawrev-3733	978	28	...	...	PUNCT
inlawrev-3733	978	29	tax	tax	NOUN
inlawrev-3733	978	30	may	may	AUX
inlawrev-3733	978	31	be	be	AUX
inlawrev-3733	978	32	measured	measure	VERB
inlawrev-3733	978	33	by	by	ADP
inlawrev-3733	978	34	a	a	DET
inlawrev-3733	978	35	taxpayer	taxpayer	NOUN
inlawrev-3733	978	36	's	's	PART
inlawrev-3733	978	37	income	income	NOUN
inlawrev-3733	978	38	without	without	ADP
inlawrev-3733	978	39	being	be	AUX
inlawrev-3733	978	40	construed	construe	VERB
inlawrev-3733	978	41	as	as	ADP
inlawrev-3733	978	42	an	an	DET
inlawrev-3733	978	43	income	income	NOUN
inlawrev-3733	978	44	tax	tax	NOUN
inlawrev-3733	978	45	"	"	PUNCT
inlawrev-3733	978	46	)	)	PUNCT
inlawrev-3733	978	47	)	)	PUNCT
inlawrev-3733	978	48	.	.	PUNCT
inlawrev-3733	979	1	378	378	NUM
inlawrev-3733	979	2	.	.	PUNCT
inlawrev-3733	980	1	i	i	PROPN
inlawrev-3733	980	2	d	d	PROPN
inlawrev-3733	980	3	379	379	NUM
inlawrev-3733	980	4	.	.	PUNCT
inlawrev-3733	981	1	816n.e.2d517(ind.tax	816n.e.2d517(ind.tax	NUM
inlawrev-3733	981	2	(	(	PUNCT
inlawrev-3733	981	3	2005	2005	NUM
inlawrev-3733	981	4	)	)	PUNCT
inlawrev-3733	981	5	.	.	PUNCT
inlawrev-3733	982	1	380	380	NUM
inlawrev-3733	982	2	.	.	X
inlawrev-3733	982	3	mat	mat	PROPN
inlawrev-3733	982	4	518	518	NUM
inlawrev-3733	982	5	.	.	NOUN
inlawrev-3733	982	6	381	381	NUM
inlawrev-3733	982	7	.	.	PUNCT
inlawrev-3733	983	1	i	i	PRON
inlawrev-3733	983	2	d	d	PROPN
inlawrev-3733	983	3	382	382	NUM
inlawrev-3733	983	4	.	.	PUNCT
inlawrev-3733	984	1	i	i	PRON
inlawrev-3733	984	2	d.	d.	PROPN
inlawrev-3733	984	3	(	(	PUNCT
inlawrev-3733	984	4	alterations	alteration	NOUN
inlawrev-3733	984	5	in	in	ADP
inlawrev-3733	984	6	original	original	ADJ
inlawrev-3733	984	7	)	)	PUNCT
inlawrev-3733	984	8	383	383	NUM
inlawrev-3733	984	9	.	.	PUNCT
inlawrev-3733	985	1	i	i	PRON
inlawrev-3733	985	2	d	d	PROPN
inlawrev-3733	985	3	384	384	NUM
inlawrev-3733	985	4	.	.	PUNCT
inlawrev-3733	986	1	i	i	PROPN
inlawrev-3733	986	2	d	d	PROPN
inlawrev-3733	986	3	385	385	NUM
inlawrev-3733	986	4	.	.	PUNCT
inlawrev-3733	987	1	i	i	PRON
inlawrev-3733	987	2	d	d	PROPN
inlawrev-3733	987	3	386	386	NUM
inlawrev-3733	987	4	.	.	PUNCT
inlawrev-3733	988	1	i	i	PRON
inlawrev-3733	988	2	d	d	PROPN
inlawrev-3733	988	3	387	387	PROPN
inlawrev-3733	988	4	.	.	PUNCT
inlawrev-3733	988	5	mat	mat	PROPN
inlawrev-3733	988	6	519	519	NUM
inlawrev-3733	988	7	.	.	NUM
inlawrev-3733	988	8	2005	2005	NUM
inlawrev-3733	988	9	]	]	PUNCT
inlawrev-3733	988	10	tax	tax	NOUN
inlawrev-3733	988	11	law	law	NOUN
inlawrev-3733	988	12	1377	1377	NUM
inlawrev-3733	988	13	in	in	ADP
inlawrev-3733	988	14	the	the	DET
inlawrev-3733	988	15	imposition	imposition	NOUN
inlawrev-3733	988	16	ofthe	ofthe	PRON
inlawrev-3733	988	17	gross	gross	ADJ
inlawrev-3733	988	18	income	income	NOUN
inlawrev-3733	988	19	tax,^^^	tax,^^^	PROPN
inlawrev-3733	988	20	which	which	PRON
inlawrev-3733	988	21	is	be	AUX
inlawrev-3733	988	22	prohibited	prohibit	VERB
inlawrev-3733	988	23	by	by	ADP
inlawrev-3733	988	24	indiana	indiana	PROPN
inlawrev-3733	988	25	code	code	PROPN
inlawrev-3733	988	26	section	section	PROPN
inlawrev-3733	988	27	6	6	NUM
inlawrev-3733	988	28	-	-	SYM
inlawrev-3733	988	29	8.1	8.1	NUM
inlawrev-3733	988	30	-	-	PUNCT
inlawrev-3733	988	31	3	3	NUM
inlawrev-3733	988	32	-	-	PUNCT
inlawrev-3733	988	33	3^^^	3^^^	PROPN
inlawrev-3733	988	34	as	as	SCONJ
inlawrev-3733	988	35	cited	cite	VERB
inlawrev-3733	988	36	from	from	ADP
inlawrev-3733	988	37	the	the	DET
inlawrev-3733	988	38	years	year	NOUN
inlawrev-3733	988	39	at	at	ADP
inlawrev-3733	988	40	issue	issue	NOUN
inlawrev-3733	988	41	.	.	PUNCT
inlawrev-3733	989	1	^^^	^^^	ADP
inlawrev-3733	989	2	the	the	DET
inlawrev-3733	989	3	tax	tax	NOUN
inlawrev-3733	989	4	court	court	NOUN
inlawrev-3733	989	5	granted	grant	VERB
inlawrev-3733	989	6	norrell	norrell	PROPN
inlawrev-3733	989	7	's	's	PART
inlawrev-3733	989	8	summary	summary	NOUN
inlawrev-3733	989	9	judgment	judgment	NOUN
inlawrev-3733	989	10	motion	motion	NOUN
inlawrev-3733	989	11	holding	hold	VERB
inlawrev-3733	989	12	that	that	PRON
inlawrev-3733	989	13	absent	absent	ADJ
inlawrev-3733	989	14	a	a	DET
inlawrev-3733	989	15	modification	modification	NOUN
inlawrev-3733	989	16	in	in	ADP
inlawrev-3733	989	17	the	the	DET
inlawrev-3733	989	18	agreements	agreement	NOUN
inlawrev-3733	989	19	,	,	PUNCT
inlawrev-3733	989	20	or	or	CCONJ
inlawrev-3733	989	21	a	a	DET
inlawrev-3733	989	22	change	change	NOUN
inlawrev-3733	989	23	in	in	ADP
inlawrev-3733	989	24	the	the	DET
inlawrev-3733	989	25	governing	govern	VERB
inlawrev-3733	989	26	regulations	regulation	NOUN
inlawrev-3733	989	27	,	,	PUNCT
inlawrev-3733	989	28	the	the	DET
inlawrev-3733	989	29	department	department	NOUN
inlawrev-3733	989	30	's	's	PART
inlawrev-3733	989	31	alteration	alteration	NOUN
inlawrev-3733	989	32	of	of	ADP
inlawrev-3733	989	33	its	its	PRON
inlawrev-3733	989	34	interpretation	interpretation	NOUN
inlawrev-3733	989	35	was	be	AUX
inlawrev-3733	989	36	improper.^^^	improper.^^^	PROPN
inlawrev-3733	989	37	d.	d.	PROPN
inlawrev-3733	989	38	individual	individual	PROPN
inlawrev-3733	989	39	income	income	NOUN
inlawrev-3733	989	40	tax	tax	NOUN
inlawrev-3733	989	41	:	:	PUNCT
inlawrev-3733	989	42	bucker	bucker	NOUN
inlawrev-3733	989	43	v.	v.	PROPN
inlawrev-3733	989	44	indiana	indiana	PROPN
inlawrev-3733	989	45	department	department	PROPN
inlawrev-3733	989	46	of	of	ADP
inlawrev-3733	989	47	state	state	PROPN
inlawrev-3733	989	48	revenue^^^	revenue^^^	PROPN
inlawrev-3733	989	49	bucker	bucker	NOUN
inlawrev-3733	989	50	,	,	PUNCT
inlawrev-3733	989	51	an	an	DET
inlawrev-3733	989	52	indiana	indiana	PROPN
inlawrev-3733	989	53	resident	resident	NOUN
inlawrev-3733	989	54	,	,	PUNCT
inlawrev-3733	989	55	received	receive	VERB
inlawrev-3733	989	56	a	a	DET
inlawrev-3733	989	57	w-2	w-2	NOUN
inlawrev-3733	989	58	from	from	ADP
inlawrev-3733	989	59	his	his	PRON
inlawrev-3733	989	60	employer	employer	NOUN
inlawrev-3733	989	61	banc	banc	NOUN
inlawrev-3733	989	62	one	one	NUM
inlawrev-3733	989	63	management	management	NOUN
inlawrev-3733	989	64	,	,	PUNCT
inlawrev-3733	989	65	indicating	indicate	VERB
inlawrev-3733	989	66	wages	wage	NOUN
inlawrev-3733	989	67	of	of	ADP
inlawrev-3733	989	68	approximately	approximately	ADV
inlawrev-3733	989	69	$	$	SYM
inlawrev-3733	989	70	32,000.^^^	32,000.^^^	NUM
inlawrev-3733	989	71	on	on	ADP
inlawrev-3733	989	72	his	his	PRON
inlawrev-3733	989	73	2001	2001	NUM
inlawrev-3733	989	74	individual	individual	ADJ
inlawrev-3733	989	75	income	income	NOUN
inlawrev-3733	989	76	tax	tax	NOUN
inlawrev-3733	989	77	return	return	NOUN
inlawrev-3733	989	78	,	,	PUNCT
inlawrev-3733	989	79	bucker	bucker	NOUN
inlawrev-3733	989	80	claimed	claim	VERB
inlawrev-3733	989	81	zero	zero	NUM
inlawrev-3733	989	82	income	income	NOUN
inlawrev-3733	989	83	and	and	CCONJ
inlawrev-3733	989	84	requested	request	VERB
inlawrev-3733	989	85	a	a	DET
inlawrev-3733	989	86	refund	refund	NOUN
inlawrev-3733	989	87	of	of	ADP
inlawrev-3733	989	88	approximately	approximately	ADV
inlawrev-3733	989	89	$	$	SYM
inlawrev-3733	989	90	1400.^^"^	1400.^^"^	NUM
inlawrev-3733	989	91	the	the	DET
inlawrev-3733	989	92	department	department	NOUN
inlawrev-3733	989	93	denied	deny	VERB
inlawrev-3733	989	94	the	the	DET
inlawrev-3733	989	95	refund	refund	NOUN
inlawrev-3733	989	96	,	,	PUNCT
inlawrev-3733	989	97	and	and	CCONJ
inlawrev-3733	989	98	bucker	bucker	NOUN
inlawrev-3733	989	99	initiated	initiate	VERB
inlawrev-3733	989	100	this	this	DET
inlawrev-3733	989	101	action	action	NOUN
inlawrev-3733	989	102	on	on	ADP
inlawrev-3733	989	103	november	november	PROPN
inlawrev-3733	989	104	1	1	NUM
inlawrev-3733	989	105	,	,	PUNCT
inlawrev-3733	989	106	2002	2002	NUM
inlawrev-3733	989	107	,	,	PUNCT
inlawrev-3733	989	108	appealing	appeal	VERB
inlawrev-3733	989	109	the	the	DET
inlawrev-3733	989	110	department	department	NOUN
inlawrev-3733	989	111	's	's	PART
inlawrev-3733	989	112	ruling.^^^	ruling.^^^	NOUN
inlawrev-3733	989	113	bucker	bucker	NOUN
inlawrev-3733	989	114	made	make	VERB
inlawrev-3733	989	115	a	a	DET
inlawrev-3733	989	116	"	"	PUNCT
inlawrev-3733	989	117	section	section	NOUN
inlawrev-3733	989	118	861	861	NUM
inlawrev-3733	989	119	"	"	PUNCT
inlawrev-3733	989	120	argument	argument	NOUN
inlawrev-3733	989	121	claiming	claim	VERB
inlawrev-3733	989	122	that	that	SCONJ
inlawrev-3733	989	123	the	the	DET
inlawrev-3733	989	124	source	source	NOUN
inlawrev-3733	989	125	of	of	ADP
inlawrev-3733	989	126	his	his	PRON
inlawrev-3733	989	127	income	income	NOUN
inlawrev-3733	989	128	was	be	AUX
inlawrev-3733	989	129	:	:	PUNCT
inlawrev-3733	989	130	(	(	PUNCT
inlawrev-3733	989	131	1	1	X
inlawrev-3733	989	132	)	)	PUNCT
inlawrev-3733	989	133	outside	outside	ADP
inlawrev-3733	989	134	the	the	DET
inlawrev-3733	989	135	united	united	PROPN
inlawrev-3733	989	136	states	states	PROPN
inlawrev-3733	989	137	;	;	PUNCT
inlawrev-3733	989	138	(	(	PUNCT
inlawrev-3733	989	139	2	2	X
inlawrev-3733	989	140	)	)	PUNCT
inlawrev-3733	989	141	was	be	AUX
inlawrev-3733	989	142	not	not	PART
inlawrev-3733	989	143	listed	list	VERB
inlawrev-3733	989	144	in	in	ADP
inlawrev-3733	989	145	section	section	NOUN
inlawrev-3733	989	146	1	1	NUM
inlawrev-3733	989	147	.861	.861	NUM
inlawrev-3733	989	148	;	;	PUNCT
inlawrev-3733	989	149	3	3	X
inlawrev-3733	989	150	)	)	PUNCT
inlawrev-3733	989	151	was	be	AUX
inlawrev-3733	989	152	not	not	PART
inlawrev-3733	989	153	"	"	PUNCT
inlawrev-3733	989	154	gross	gross	ADJ
inlawrev-3733	989	155	income	income	NOUN
inlawrev-3733	989	156	"	"	PUNCT
inlawrev-3733	989	157	;	;	PUNCT
inlawrev-3733	989	158	and	and	CCONJ
inlawrev-3733	989	159	therefore	therefore	ADV
inlawrev-3733	989	160	,	,	PUNCT
inlawrev-3733	989	161	was	be	AUX
inlawrev-3733	989	162	not	not	PART
inlawrev-3733	989	163	taxable.^^^	taxable.^^^	NUM
inlawrev-3733	989	164	the	the	DET
inlawrev-3733	989	165	tax	tax	NOUN
inlawrev-3733	989	166	court	court	NOUN
inlawrev-3733	989	167	granted	grant	VERB
inlawrev-3733	989	168	the	the	DET
inlawrev-3733	989	169	department	department	NOUN
inlawrev-3733	989	170	's	's	PART
inlawrev-3733	989	171	motion	motion	NOUN
inlawrev-3733	989	172	for	for	ADP
inlawrev-3733	989	173	summary	summary	NOUN
inlawrev-3733	989	174	judgment	judgment	NOUN
inlawrev-3733	989	175	,	,	PUNCT
inlawrev-3733	989	176	and	and	CCONJ
inlawrev-3733	989	177	held	hold	VERB
inlawrev-3733	989	178	that	that	SCONJ
inlawrev-3733	989	179	"	"	PUNCT
inlawrev-3733	989	180	section	section	NOUN
inlawrev-3733	989	181	861	861	NUM
inlawrev-3733	989	182	arguments	argument	NOUN
inlawrev-3733	989	183	"	"	PUNCT
inlawrev-3733	989	184	had	have	AUX
inlawrev-3733	989	185	been	be	AUX
inlawrev-3733	989	186	uniformly	uniformly	ADV
inlawrev-3733	989	187	rejected	reject	VERB
inlawrev-3733	989	188	,	,	PUNCT
inlawrev-3733	989	189	and	and	CCONJ
inlawrev-3733	989	190	stated	state	VERB
inlawrev-3733	989	191	although	although	SCONJ
inlawrev-3733	989	192	the	the	DET
inlawrev-3733	989	193	tax	tax	NOUN
inlawrev-3733	989	194	court	court	NOUN
inlawrev-3733	989	195	was	be	AUX
inlawrev-3733	989	196	not	not	PART
inlawrev-3733	989	197	bound	bind	VERB
inlawrev-3733	989	198	by	by	ADP
inlawrev-3733	989	199	those	those	DET
inlawrev-3733	989	200	decisions	decision	NOUN
inlawrev-3733	989	201	,	,	PUNCT
inlawrev-3733	989	202	the	the	DET
inlawrev-3733	989	203	tax	tax	NOUN
inlawrev-3733	989	204	court	court	NOUN
inlawrev-3733	989	205	found	find	VERB
inlawrev-3733	989	206	them	they	PRON
inlawrev-3733	989	207	persuasive	persuasive	ADJ
inlawrev-3733	989	208	in	in	ADP
inlawrev-3733	989	209	this	this	DET
inlawrev-3733	989	210	instance.^^^	instance.^^^	NOUN
inlawrev-3733	989	211	the	the	DET
inlawrev-3733	989	212	tax	tax	NOUN
inlawrev-3733	989	213	court	court	NOUN
inlawrev-3733	989	214	also	also	ADV
inlawrev-3733	989	215	relied	rely	VERB
inlawrev-3733	989	216	on	on	ADP
inlawrev-3733	989	217	a	a	DET
inlawrev-3733	989	218	u.s	u.s	PROPN
inlawrev-3733	989	219	.	.	PROPN
inlawrev-3733	989	220	tax	tax	NOUN
inlawrev-3733	989	221	court	court	NOUN
inlawrev-3733	989	222	decision	decision	NOUN
inlawrev-3733	989	223	that	that	PRON
inlawrev-3733	989	224	found	find	VERB
inlawrev-3733	989	225	that	that	SCONJ
inlawrev-3733	989	226	the	the	DET
inlawrev-3733	989	227	source	source	NOUN
inlawrev-3733	989	228	rules	rule	VERB
inlawrev-3733	989	229	in	in	ADP
inlawrev-3733	989	230	1.861	1.861	NUM
inlawrev-3733	989	231	do	do	AUX
inlawrev-3733	989	232	not	not	PART
inlawrev-3733	989	233	exclude	exclude	VERB
inlawrev-3733	989	234	from	from	ADP
inlawrev-3733	989	235	u.s	u.s	PROPN
inlawrev-3733	989	236	.	.	PROPN
inlawrev-3733	989	237	taxation	taxation	NOUN
inlawrev-3733	989	238	income	income	NOUN
inlawrev-3733	989	239	earned	earn	VERB
inlawrev-3733	989	240	by	by	ADP
inlawrev-3733	989	241	u.s	u.s	PROPN
inlawrev-3733	989	242	.	.	PROPN
inlawrev-3733	989	243	citizens	citizen	NOUN
inlawrev-3733	989	244	from	from	ADP
inlawrev-3733	989	245	sources	source	NOUN
inlawrev-3733	989	246	within	within	ADP
inlawrev-3733	989	247	the	the	DET
inlawrev-3733	989	248	united	united	PROPN
inlawrev-3733	989	249	states	states	PROPN
inlawrev-3733	989	250	.	.	PUNCT
inlawrev-3733	990	1	^^^	^^^	PUNCT
inlawrev-3733	990	2	388	388	NUM
inlawrev-3733	990	3	.	.	PUNCT
inlawrev-3733	991	1	i	i	PRON
inlawrev-3733	991	2	d.	d.	PROPN
inlawrev-3733	991	3	389	389	NUM
inlawrev-3733	991	4	.	.	PUNCT
inlawrev-3733	992	1	i	i	PRON
inlawrev-3733	992	2	d.	d.	PROPN
inlawrev-3733	992	3	(	(	PUNCT
inlawrev-3733	992	4	citing	cite	VERB
inlawrev-3733	992	5	ind	ind	NOUN
inlawrev-3733	992	6	.	.	PUNCT
inlawrev-3733	993	1	code	code	PROPN
inlawrev-3733	993	2	§	§	PROPN
inlawrev-3733	993	3	6	6	NUM
inlawrev-3733	993	4	-	-	SYM
inlawrev-3733	993	5	8.1	8.1	NUM
inlawrev-3733	993	6	-	-	PUNCT
inlawrev-3733	993	7	3	3	NUM
inlawrev-3733	993	8	-	-	NUM
inlawrev-3733	993	9	3(b	3(b	NUM
inlawrev-3733	993	10	)	)	PUNCT
inlawrev-3733	993	11	(	(	PUNCT
inlawrev-3733	993	12	1994	1994	NUM
inlawrev-3733	993	13	)	)	PUNCT
inlawrev-3733	993	14	which	which	PRON
inlawrev-3733	993	15	provided	provide	VERB
inlawrev-3733	993	16	that	that	SCONJ
inlawrev-3733	993	17	"	"	PUNCT
inlawrev-3733	993	18	[	[	X
inlawrev-3733	993	19	n]o	n]o	NOUN
inlawrev-3733	993	20	change	change	NOUN
inlawrev-3733	993	21	in	in	ADP
inlawrev-3733	993	22	the	the	DET
inlawrev-3733	993	23	department	department	NOUN
inlawrev-3733	993	24	's	's	PART
inlawrev-3733	993	25	interpretation	interpretation	NOUN
inlawrev-3733	993	26	of	of	ADP
inlawrev-3733	993	27	a	a	DET
inlawrev-3733	993	28	listed	list	VERB
inlawrev-3733	993	29	tax	tax	NOUN
inlawrev-3733	993	30	may	may	AUX
inlawrev-3733	993	31	take	take	VERB
inlawrev-3733	993	32	effect	effect	NOUN
inlawrev-3733	993	33	before	before	ADP
inlawrev-3733	993	34	the	the	DET
inlawrev-3733	993	35	date	date	NOUN
inlawrev-3733	993	36	the	the	DET
inlawrev-3733	993	37	change	change	NOUN
inlawrev-3733	993	38	is	be	AUX
inlawrev-3733	993	39	[	[	PUNCT
inlawrev-3733	993	40	ajdopted	ajdopte	VERB
inlawrev-3733	993	41	in	in	ADP
inlawrev-3733	993	42	a	a	DET
inlawrev-3733	993	43	rule	rule	NOUN
inlawrev-3733	993	44	under	under	ADP
inlawrev-3733	993	45	this	this	DET
inlawrev-3733	993	46	section	section	NOUN
inlawrev-3733	993	47	.	.	PUNCT
inlawrev-3733	993	48	.	.	PUNCT
inlawrev-3733	994	1	.	.	PUNCT
inlawrev-3733	995	1	if	if	SCONJ
inlawrev-3733	995	2	the	the	DET
inlawrev-3733	995	3	change	change	NOUN
inlawrev-3733	995	4	would	would	AUX
inlawrev-3733	995	5	increase	increase	VERB
inlawrev-3733	995	6	a	a	DET
inlawrev-3733	995	7	taxpayer	taxpayer	NOUN
inlawrev-3733	995	8	's	's	PART
inlawrev-3733	995	9	liability	liability	NOUN
inlawrev-3733	995	10	for	for	ADP
inlawrev-3733	995	11	a	a	DET
inlawrev-3733	995	12	listed	list	VERB
inlawrev-3733	995	13	tax	tax	NOUN
inlawrev-3733	995	14	"	"	PUNCT
inlawrev-3733	995	15	)	)	PUNCT
inlawrev-3733	995	16	(	(	PUNCT
inlawrev-3733	995	17	alteration	alteration	NOUN
inlawrev-3733	995	18	in	in	ADP
inlawrev-3733	995	19	original	original	ADJ
inlawrev-3733	995	20	)	)	PUNCT
inlawrev-3733	995	21	.	.	PUNCT
inlawrev-3733	996	1	390	390	NUM
inlawrev-3733	996	2	.	.	X
inlawrev-3733	996	3	mat	mat	PROPN
inlawrev-3733	996	4	519	519	NUM
inlawrev-3733	996	5	.	.	NUM
inlawrev-3733	996	6	391	391	NUM
inlawrev-3733	996	7	.	.	PUNCT
inlawrev-3733	996	8	mat	mat	PROPN
inlawrev-3733	996	9	520	520	NUM
inlawrev-3733	996	10	.	.	PUNCT
inlawrev-3733	996	11	392	392	NUM
inlawrev-3733	996	12	.	.	NOUN
inlawrev-3733	996	13	804	804	NUM
inlawrev-3733	996	14	n.e.2d	n.e.2d	NUM
inlawrev-3733	996	15	314	314	NUM
inlawrev-3733	996	16	(	(	PUNCT
inlawrev-3733	996	17	ind	ind	NOUN
inlawrev-3733	996	18	.	.	PUNCT
inlawrev-3733	997	1	tax	tax	PROPN
inlawrev-3733	997	2	ct	ct	PROPN
inlawrev-3733	997	3	.	.	PROPN
inlawrev-3733	997	4	2004	2004	NUM
inlawrev-3733	997	5	)	)	PUNCT
inlawrev-3733	997	6	.	.	PUNCT
inlawrev-3733	998	1	393	393	NUM
inlawrev-3733	998	2	.	.	PUNCT
inlawrev-3733	999	1	i	i	PRON
inlawrev-3733	999	2	d	d	PROPN
inlawrev-3733	999	3	394	394	NUM
inlawrev-3733	999	4	.	.	PUNCT
inlawrev-3733	1000	1	i	i	PROPN
inlawrev-3733	1000	2	d	d	PROPN
inlawrev-3733	1000	3	395	395	NUM
inlawrev-3733	1000	4	.	.	PUNCT
inlawrev-3733	1000	5	mat	mat	PROPN
inlawrev-3733	1000	6	315	315	NUM
inlawrev-3733	1000	7	.	.	PUNCT
inlawrev-3733	1001	1	396	396	NUM
inlawrev-3733	1001	2	.	.	PUNCT
inlawrev-3733	1002	1	i	i	PRON
inlawrev-3733	1002	2	d	d	PROPN
inlawrev-3733	1002	3	(	(	PUNCT
inlawrev-3733	1002	4	citing	cite	VERB
inlawrev-3733	1002	5	26	26	NUM
inlawrev-3733	1002	6	c.f.r	c.f.r	NOUN
inlawrev-3733	1002	7	.	.	PUNCT
inlawrev-3733	1003	1	§	§	PROPN
inlawrev-3733	1003	2	1.861	1.861	NUM
inlawrev-3733	1003	3	-8(f)(1	-8(f)(1	NUM
inlawrev-3733	1003	4	)	)	PUNCT
inlawrev-3733	1003	5	)	)	PUNCT
inlawrev-3733	1003	6	.	.	PUNCT
inlawrev-3733	1004	1	397	397	NUM
inlawrev-3733	1004	2	.	.	PUNCT
inlawrev-3733	1005	1	i	i	PRON
inlawrev-3733	1005	2	d	d	PROPN
inlawrev-3733	1005	3	(	(	PUNCT
inlawrev-3733	1005	4	citing	cite	VERB
inlawrev-3733	1005	5	united	united	PROPN
inlawrev-3733	1005	6	states	states	PROPN
inlawrev-3733	1005	7	v.	v.	ADP
inlawrev-3733	1005	8	bell	bell	PROPN
inlawrev-3733	1005	9	,	,	PUNCT
inlawrev-3733	1005	10	238	238	NUM
inlawrev-3733	1005	11	f.	f.	PROPN
inlawrev-3733	1005	12	supp	supp	PROPN
inlawrev-3733	1005	13	.	.	PUNCT
inlawrev-3733	1006	1	2d	2d	PROPN
inlawrev-3733	1006	2	696	696	NUM
inlawrev-3733	1006	3	,	,	PUNCT
inlawrev-3733	1006	4	701	701	NUM
inlawrev-3733	1006	5	(	(	PUNCT
inlawrev-3733	1006	6	m.d	m.d	PROPN
inlawrev-3733	1006	7	.	.	PROPN
inlawrev-3733	1006	8	pa	pa	PROPN
inlawrev-3733	1006	9	.	.	PROPN
inlawrev-3733	1006	10	2003	2003	NUM
inlawrev-3733	1006	11	)	)	PUNCT
inlawrev-3733	1006	12	)	)	PUNCT
inlawrev-3733	1006	13	.	.	PUNCT
inlawrev-3733	1007	1	398	398	NUM
inlawrev-3733	1007	2	.	.	PUNCT
inlawrev-3733	1008	1	i	i	PRON
inlawrev-3733	1008	2	d	d	PROPN
inlawrev-3733	1008	3	(	(	PUNCT
inlawrev-3733	1008	4	citing	cite	VERB
inlawrev-3733	1008	5	takaba	takaba	PROPN
inlawrev-3733	1008	6	v.	v.	ADP
inlawrev-3733	1008	7	comm'r	comm'r	PROPN
inlawrev-3733	1008	8	,	,	PUNCT
inlawrev-3733	1008	9	1	1	NUM
inlawrev-3733	1008	10	19	19	NUM
inlawrev-3733	1008	11	t.c	t.c	PROPN
inlawrev-3733	1008	12	.	.	PROPN
inlawrev-3733	1008	13	285	285	NUM
inlawrev-3733	1008	14	,	,	PUNCT
inlawrev-3733	1008	15	295	295	NUM
inlawrev-3733	1008	16	(	(	PUNCT
inlawrev-3733	1008	17	2002	2002	NUM
inlawrev-3733	1008	18	)	)	PUNCT
inlawrev-3733	1008	19	)	)	PUNCT
inlawrev-3733	1008	20	.	.	PUNCT