id	sid	tid	token	lemma	pos
inlawrev-3793	1	1	indiana	indiana	PROPN
inlawrev-3793	1	2	law	law	PROPN
inlawrev-3793	1	3	review	review	VERB
inlawrev-3793	1	4	recent	recent	ADJ
inlawrev-3793	1	5	developments	development	NOUN
inlawrev-3793	1	6	in	in	ADP
inlawrev-3793	1	7	indiana	indiana	PROPN
inlawrev-3793	1	8	taxation	taxation	PROPN
inlawrev-3793	1	9	lawrence	lawrence	PROPN
inlawrev-3793	1	10	a.	a.	PROPN
inlawrev-3793	1	11	jegen	jegen	PROPN
inlawrev-3793	1	12	,	,	PUNCT
inlawrev-3793	1	13	m	m	PROPN
inlawrev-3793	1	14	*	*	PROPN
inlawrev-3793	1	15	adam	adam	PROPN
inlawrev-3793	1	16	j.	j.	PROPN
inlawrev-3793	1	17	brown	brown	PROPN
inlawrev-3793	2	1	*	*	PROPN
inlawrev-3793	2	2	*	*	PUNCT
inlawrev-3793	2	3	introduction	introduction	NOUN
inlawrev-3793	2	4	the	the	DET
inlawrev-3793	2	5	1	1	NUM
inlawrev-3793	2	6	13th	13th	NOUN
inlawrev-3793	2	7	general	general	ADJ
inlawrev-3793	2	8	assembly	assembly	NOUN
inlawrev-3793	2	9	,	,	PUNCT
inlawrev-3793	2	10	the	the	DET
inlawrev-3793	2	11	governor	governor	NOUN
inlawrev-3793	2	12	of	of	ADP
inlawrev-3793	2	13	indiana	indiana	PROPN
inlawrev-3793	2	14	,	,	PUNCT
inlawrev-3793	2	15	the	the	DET
inlawrev-3793	2	16	indiana	indiana	PROPN
inlawrev-3793	2	17	supreme	supreme	PROPN
inlawrev-3793	2	18	court	court	PROPN
inlawrev-3793	2	19	,	,	PUNCT
inlawrev-3793	2	20	and	and	CCONJ
inlawrev-3793	2	21	the	the	DET
inlawrev-3793	2	22	indiana	indiana	PROPN
inlawrev-3793	2	23	tax	tax	PROPN
inlawrev-3793	2	24	court	court	NOUN
inlawrev-3793	2	25	contributed	contribute	VERB
inlawrev-3793	2	26	changes	change	NOUN
inlawrev-3793	2	27	to	to	ADP
inlawrev-3793	2	28	the	the	DET
inlawrev-3793	2	29	indiana	indiana	PROPN
inlawrev-3793	2	30	tax	tax	NOUN
inlawrev-3793	2	31	laws	law	NOUN
inlawrev-3793	2	32	in	in	ADP
inlawrev-3793	2	33	2005	2005	NUM
inlawrev-3793	2	34	.	.	PUNCT
inlawrev-3793	3	1	this	this	DET
inlawrev-3793	3	2	article	article	NOUN
inlawrev-3793	3	3	highlights	highlight	VERB
inlawrev-3793	3	4	the	the	DET
inlawrev-3793	3	5	major	major	ADJ
inlawrev-3793	3	6	developments	development	NOUN
inlawrev-3793	3	7	that	that	PRON
inlawrev-3793	3	8	occurred	occur	VERB
inlawrev-3793	3	9	throughout	throughout	ADP
inlawrev-3793	3	10	the	the	DET
inlawrev-3793	3	11	year.^	year.^	NOUN
inlawrev-3793	3	12	whenever	whenever	SCONJ
inlawrev-3793	3	13	the	the	DET
inlawrev-3793	3	14	term	term	NOUN
inlawrev-3793	3	15	"	"	PUNCT
inlawrev-3793	3	16	general	general	ADJ
inlawrev-3793	3	17	assembly	assembly	NOUN
inlawrev-3793	3	18	"	"	PUNCT
inlawrev-3793	3	19	is	be	AUX
inlawrev-3793	3	20	used	use	VERB
inlawrev-3793	3	21	in	in	ADP
inlawrev-3793	3	22	this	this	DET
inlawrev-3793	3	23	article	article	NOUN
inlawrev-3793	3	24	,	,	PUNCT
inlawrev-3793	3	25	such	such	ADJ
inlawrev-3793	3	26	term	term	NOUN
inlawrev-3793	3	27	shall	shall	AUX
inlawrev-3793	3	28	refer	refer	VERB
inlawrev-3793	3	29	only	only	ADV
inlawrev-3793	3	30	to	to	ADP
inlawrev-3793	3	31	the	the	DET
inlawrev-3793	3	32	indiana	indiana	PROPN
inlawrev-3793	3	33	general	general	PROPN
inlawrev-3793	3	34	assembly	assembly	NOUN
inlawrev-3793	3	35	.	.	PUNCT
inlawrev-3793	4	1	whenever	whenever	SCONJ
inlawrev-3793	4	2	the	the	DET
inlawrev-3793	4	3	term	term	NOUN
inlawrev-3793	4	4	"	"	PUNCT
inlawrev-3793	4	5	isbtc	isbtc	NOUN
inlawrev-3793	4	6	"	"	PUNCT
inlawrev-3793	4	7	is	be	AUX
inlawrev-3793	4	8	used	use	VERB
inlawrev-3793	4	9	in	in	ADP
inlawrev-3793	4	10	this	this	DET
inlawrev-3793	4	11	article	article	NOUN
inlawrev-3793	4	12	,	,	PUNCT
inlawrev-3793	4	13	such	such	ADJ
inlawrev-3793	4	14	term	term	NOUN
inlawrev-3793	4	15	shall	shall	AUX
inlawrev-3793	4	16	refer	refer	VERB
inlawrev-3793	4	17	only	only	ADV
inlawrev-3793	4	18	to	to	ADP
inlawrev-3793	4	19	the	the	DET
inlawrev-3793	4	20	indiana	indiana	PROPN
inlawrev-3793	4	21	state	state	PROPN
inlawrev-3793	4	22	board	board	PROPN
inlawrev-3793	4	23	oftax	oftax	NOUN
inlawrev-3793	4	24	commissioners	commissioner	NOUN
inlawrev-3793	4	25	.	.	PUNCT
inlawrev-3793	5	1	whenever	whenever	SCONJ
inlawrev-3793	5	2	the	the	DET
inlawrev-3793	5	3	term	term	NOUN
inlawrev-3793	5	4	"	"	PUNCT
inlawrev-3793	5	5	ibtr	ibtr	ADJ
inlawrev-3793	5	6	"	"	PUNCT
inlawrev-3793	5	7	is	be	AUX
inlawrev-3793	5	8	used	use	VERB
inlawrev-3793	5	9	in	in	ADP
inlawrev-3793	5	10	this	this	DET
inlawrev-3793	5	11	article	article	NOUN
inlawrev-3793	5	12	,	,	PUNCT
inlawrev-3793	5	13	such	such	ADJ
inlawrev-3793	5	14	term	term	NOUN
inlawrev-3793	5	15	shall	shall	AUX
inlawrev-3793	5	16	refer	refer	VERB
inlawrev-3793	5	17	only	only	ADV
inlawrev-3793	5	18	to	to	ADP
inlawrev-3793	5	19	the	the	DET
inlawrev-3793	5	20	indiana	indiana	PROPN
inlawrev-3793	5	21	board	board	PROPN
inlawrev-3793	5	22	of	of	ADP
inlawrev-3793	5	23	tax	tax	NOUN
inlawrev-3793	5	24	review	review	NOUN
inlawrev-3793	5	25	.	.	PUNCT
inlawrev-3793	6	1	whenever	whenever	SCONJ
inlawrev-3793	6	2	the	the	DET
inlawrev-3793	6	3	term	term	NOUN
inlawrev-3793	6	4	"	"	PUNCT
inlawrev-3793	6	5	idsr	idsr	NOUN
inlawrev-3793	6	6	"	"	PUNCT
inlawrev-3793	6	7	is	be	AUX
inlawrev-3793	6	8	used	use	VERB
inlawrev-3793	6	9	in	in	ADP
inlawrev-3793	6	10	this	this	DET
inlawrev-3793	6	11	article	article	NOUN
inlawrev-3793	6	12	,	,	PUNCT
inlawrev-3793	6	13	such	such	ADJ
inlawrev-3793	6	14	term	term	NOUN
inlawrev-3793	6	15	shall	shall	AUX
inlawrev-3793	6	16	refer	refer	VERB
inlawrev-3793	6	17	only	only	ADV
inlawrev-3793	6	18	to	to	ADP
inlawrev-3793	6	19	the	the	DET
inlawrev-3793	6	20	indiana	indiana	PROPN
inlawrev-3793	6	21	department	department	PROPN
inlawrev-3793	6	22	of	of	ADP
inlawrev-3793	6	23	state	state	PROPN
inlawrev-3793	6	24	revenue	revenue	NOUN
inlawrev-3793	6	25	.	.	PUNCT
inlawrev-3793	7	1	whenever	whenever	SCONJ
inlawrev-3793	7	2	the	the	DET
inlawrev-3793	7	3	term	term	NOUN
inlawrev-3793	7	4	"	"	PUNCT
inlawrev-3793	7	5	dlgf	dlgf	NOUN
inlawrev-3793	7	6	"	"	PUNCT
inlawrev-3793	7	7	is	be	AUX
inlawrev-3793	7	8	used	use	VERB
inlawrev-3793	7	9	in	in	ADP
inlawrev-3793	7	10	this	this	DET
inlawrev-3793	7	11	article	article	NOUN
inlawrev-3793	7	12	,	,	PUNCT
inlawrev-3793	7	13	such	such	ADJ
inlawrev-3793	7	14	term	term	NOUN
inlawrev-3793	7	15	shall	shall	AUX
inlawrev-3793	7	16	refer	refer	VERB
inlawrev-3793	7	17	only	only	ADV
inlawrev-3793	7	18	to	to	ADP
inlawrev-3793	7	19	the	the	DET
inlawrev-3793	7	20	department	department	PROPN
inlawrev-3793	7	21	of	of	ADP
inlawrev-3793	7	22	local	local	ADJ
inlawrev-3793	7	23	government	government	NOUN
inlawrev-3793	7	24	finance	finance	NOUN
inlawrev-3793	7	25	.	.	PUNCT
inlawrev-3793	8	1	whenever	whenever	SCONJ
inlawrev-3793	8	2	the	the	DET
inlawrev-3793	8	3	term	term	NOUN
inlawrev-3793	8	4	"	"	PUNCT
inlawrev-3793	8	5	tax	tax	NOUN
inlawrev-3793	8	6	court	court	NOUN
inlawrev-3793	8	7	"	"	PUNCT
inlawrev-3793	8	8	is	be	AUX
inlawrev-3793	8	9	used	use	VERB
inlawrev-3793	8	10	in	in	ADP
inlawrev-3793	8	11	this	this	DET
inlawrev-3793	8	12	article	article	NOUN
inlawrev-3793	8	13	,	,	PUNCT
inlawrev-3793	8	14	such	such	ADJ
inlawrev-3793	8	15	term	term	NOUN
inlawrev-3793	8	16	shall	shall	AUX
inlawrev-3793	8	17	refer	refer	VERB
inlawrev-3793	8	18	only	only	ADV
inlawrev-3793	8	19	to	to	ADP
inlawrev-3793	8	20	the	the	DET
inlawrev-3793	8	21	indiana	indiana	PROPN
inlawrev-3793	8	22	tax	tax	PROPN
inlawrev-3793	8	23	court	court	NOUN
inlawrev-3793	8	24	.	.	PUNCT
inlawrev-3793	9	1	i.	i.	PROPN
inlawrev-3793	9	2	indiana	indiana	PROPN
inlawrev-3793	9	3	general	general	PROPN
inlawrev-3793	9	4	assembly	assembly	PROPN
inlawrev-3793	9	5	legislation	legislation	NOUN
inlawrev-3793	9	6	the	the	DET
inlawrev-3793	9	7	1	1	NUM
inlawrev-3793	9	8	13th	13th	NOUN
inlawrev-3793	9	9	general	general	ADJ
inlawrev-3793	9	10	assembly	assembly	NOUN
inlawrev-3793	9	11	passed	pass	VERB
inlawrev-3793	9	12	several	several	ADJ
inlawrev-3793	9	13	pieces	piece	NOUN
inlawrev-3793	9	14	of	of	ADP
inlawrev-3793	9	15	legislation	legislation	NOUN
inlawrev-3793	9	16	affecting	affect	VERB
inlawrev-3793	9	17	various	various	ADJ
inlawrev-3793	9	18	areas	area	NOUN
inlawrev-3793	9	19	of	of	ADP
inlawrev-3793	9	20	state	state	NOUN
inlawrev-3793	9	21	and	and	CCONJ
inlawrev-3793	9	22	local	local	ADJ
inlawrev-3793	9	23	taxation	taxation	NOUN
inlawrev-3793	9	24	,	,	PUNCT
inlawrev-3793	9	25	i.e.	i.e.	X
inlawrev-3793	9	26	,	,	PUNCT
inlawrev-3793	9	27	property	property	NOUN
inlawrev-3793	9	28	taxes	taxis	NOUN
inlawrev-3793	9	29	,	,	PUNCT
inlawrev-3793	9	30	local	local	ADJ
inlawrev-3793	9	31	taxes	taxis	NOUN
inlawrev-3793	9	32	,	,	PUNCT
inlawrev-3793	9	33	inheritance	inheritance	NOUN
inlawrev-3793	9	34	tax	tax	NOUN
inlawrev-3793	9	35	,	,	PUNCT
inlawrev-3793	9	36	and	and	CCONJ
inlawrev-3793	9	37	sales	sale	NOUN
inlawrev-3793	9	38	and	and	CCONJ
inlawrev-3793	9	39	use	use	VERB
inlawrev-3793	9	40	taxes	taxis	NOUN
inlawrev-3793	9	41	.	.	PUNCT
inlawrev-3793	10	1	there	there	PRON
inlawrev-3793	10	2	are	be	VERB
inlawrev-3793	10	3	also	also	ADV
inlawrev-3793	10	4	several	several	ADJ
inlawrev-3793	10	5	other	other	ADJ
inlawrev-3793	10	6	changes	change	NOUN
inlawrev-3793	10	7	noted	note	VERB
inlawrev-3793	10	8	in	in	ADP
inlawrev-3793	10	9	the	the	DET
inlawrev-3793	10	10	miscellaneous	miscellaneous	ADJ
inlawrev-3793	10	11	section	section	NOUN
inlawrev-3793	10	12	.	.	PUNCT
inlawrev-3793	11	1	the	the	DET
inlawrev-3793	11	2	most	most	ADV
inlawrev-3793	11	3	significant	significant	ADJ
inlawrev-3793	11	4	changes	change	NOUN
inlawrev-3793	11	5	were	be	AUX
inlawrev-3793	11	6	in	in	ADP
inlawrev-3793	11	7	the	the	DET
inlawrev-3793	11	8	area	area	NOUN
inlawrev-3793	11	9	of	of	ADP
inlawrev-3793	11	10	property	property	NOUN
inlawrev-3793	11	11	taxes	taxis	NOUN
inlawrev-3793	11	12	.	.	PUNCT
inlawrev-3793	12	1	a.	a.	NOUN
inlawrev-3793	12	2	property	property	NOUN
inlawrev-3793	12	3	tax	tax	NOUN
inlawrev-3793	12	4	the	the	DET
inlawrev-3793	12	5	general	general	ADJ
inlawrev-3793	12	6	assembly	assembly	NOUN
inlawrev-3793	12	7	passed	pass	VERB
inlawrev-3793	12	8	legislation	legislation	NOUN
inlawrev-3793	12	9	providing	provide	VERB
inlawrev-3793	12	10	that	that	SCONJ
inlawrev-3793	12	11	the	the	DET
inlawrev-3793	12	12	special	special	ADJ
inlawrev-3793	12	13	property	property	NOUN
inlawrev-3793	12	14	tax	tax	NOUN
inlawrev-3793	12	15	valuation	valuation	NOUN
inlawrev-3793	12	16	procedures	procedure	NOUN
inlawrev-3793	12	17	for	for	ADP
inlawrev-3793	12	18	integrated	integrated	ADJ
inlawrev-3793	12	19	steel	steel	NOUN
inlawrev-3793	12	20	mill	mill	NOUN
inlawrev-3793	12	21	equipment	equipment	NOUN
inlawrev-3793	12	22	is	be	AUX
inlawrev-3793	12	23	only	only	ADV
inlawrev-3793	12	24	applicable	applicable	ADJ
inlawrev-3793	12	25	to	to	ADP
inlawrev-3793	12	26	equipment	equipment	NOUN
inlawrev-3793	12	27	in	in	ADP
inlawrev-3793	12	28	a	a	DET
inlawrev-3793	12	29	mill	mill	NOUN
inlawrev-3793	12	30	which	which	PRON
inlawrev-3793	12	31	produces	produce	VERB
inlawrev-3793	12	32	steel	steel	NOUN
inlawrev-3793	12	33	in	in	ADP
inlawrev-3793	12	34	a	a	DET
inlawrev-3793	12	35	blast	blast	NOUN
inlawrev-3793	12	36	furnace	furnace	NOUN
inlawrev-3793	12	37	in	in	ADP
inlawrev-3793	12	38	indiana.^	indiana.^	PROPN
inlawrev-3793	12	39	also	also	ADV
inlawrev-3793	12	40	,	,	PUNCT
inlawrev-3793	12	41	the	the	DET
inlawrev-3793	12	42	general	general	ADJ
inlawrev-3793	12	43	assembly	assembly	NOUN
inlawrev-3793	12	44	passed	pass	VERB
inlawrev-3793	12	45	legislation	legislation	NOUN
inlawrev-3793	12	46	requiring	require	VERB
inlawrev-3793	12	47	lake	lake	PROPN
inlawrev-3793	12	48	county	county	PROPN
inlawrev-3793	12	49	,	,	PUNCT
inlawrev-3793	12	50	east	east	PROPN
inlawrev-3793	12	51	chicago	chicago	PROPN
inlawrev-3793	12	52	,	,	PUNCT
inlawrev-3793	12	53	gary	gary	PROPN
inlawrev-3793	12	54	,	,	PUNCT
inlawrev-3793	12	55	and	and	CCONJ
inlawrev-3793	12	56	hammond	hammond	NOUN
inlawrev-3793	12	57	to	to	PART
inlawrev-3793	12	58	make	make	VERB
inlawrev-3793	12	59	payments	payment	NOUN
inlawrev-3793	12	60	to	to	ADP
inlawrev-3793	12	61	indiana	indiana	PROPN
inlawrev-3793	12	62	in	in	ADP
inlawrev-3793	12	63	fiscal	fiscal	ADJ
inlawrev-3793	12	64	years	year	NOUN
inlawrev-3793	12	65	2006	2006	NUM
inlawrev-3793	12	66	through	through	ADP
inlawrev-3793	12	67	2008	2008	NUM
inlawrev-3793	12	68	for	for	ADP
inlawrev-3793	12	69	property	property	NOUN
inlawrev-3793	12	70	tax	tax	NOUN
inlawrev-3793	12	71	circuit	circuit	NOUN
inlawrev-3793	12	72	breaker	breaker	NOUN
inlawrev-3793	12	73	credits	credit	NOUN
inlawrev-3793	12	74	claimed	claim	VERB
inlawrev-3793	12	75	against	against	ADP
inlawrev-3793	12	76	indiana	indiana	PROPN
inlawrev-3793	12	77	income	income	NOUN
inlawrev-3793	12	78	taxes	taxis	NOUN
inlawrev-3793	12	79	in	in	ADP
inlawrev-3793	12	80	2001	2001	NUM
inlawrev-3793	12	81	,	,	PUNCT
inlawrev-3793	12	82	2002	2002	NUM
inlawrev-3793	12	83	,	,	PUNCT
inlawrev-3793	12	84	and	and	CCONJ
inlawrev-3793	12	85	2003	2003	NUM
inlawrev-3793	12	86	,	,	PUNCT
inlawrev-3793	12	87	which	which	PRON
inlawrev-3793	12	88	were	be	AUX
inlawrev-3793	12	89	not	not	PART
inlawrev-3793	12	90	reimbursed	reimburse	VERB
inlawrev-3793	12	91	in	in	ADP
inlawrev-3793	12	92	subsequent	subsequent	ADJ
inlawrev-3793	12	93	*	*	PUNCT
inlawrev-3793	13	1	thomas	thomas	PROPN
inlawrev-3793	13	2	f.	f.	PROPN
inlawrev-3793	13	3	sheehan	sheehan	PROPN
inlawrev-3793	13	4	professor	professor	PROPN
inlawrev-3793	13	5	of	of	ADP
inlawrev-3793	13	6	tax	tax	NOUN
inlawrev-3793	13	7	law	law	NOUN
inlawrev-3793	13	8	and	and	CCONJ
inlawrev-3793	13	9	policy	policy	NOUN
inlawrev-3793	13	10	,	,	PUNCT
inlawrev-3793	13	11	indiana	indiana	PROPN
inlawrev-3793	13	12	university	university	PROPN
inlawrev-3793	13	13	school	school	NOUN
inlawrev-3793	13	14	of	of	ADP
inlawrev-3793	13	15	law	law	NOUN
inlawrev-3793	13	16	—	—	PUNCT
inlawrev-3793	13	17	indianapolis	indianapolis	PROPN
inlawrev-3793	13	18	;	;	PUNCT
inlawrev-3793	13	19	b.a	b.a	PROPN
inlawrev-3793	13	20	.	.	PROPN
inlawrev-3793	13	21	,	,	PUNCT
inlawrev-3793	13	22	beloit	beloit	NOUN
inlawrev-3793	13	23	college	college	NOUN
inlawrev-3793	13	24	;	;	PUNCT
inlawrev-3793	13	25	m.b.a	m.b.a	NOUN
inlawrev-3793	13	26	.	.	PROPN
inlawrev-3793	13	27	,	,	PUNCT
inlawrev-3793	13	28	j.d	j.d	PROPN
inlawrev-3793	13	29	.	.	PROPN
inlawrev-3793	13	30	,	,	PUNCT
inlawrev-3793	13	31	university	university	PROPN
inlawrev-3793	13	32	of	of	ADP
inlawrev-3793	13	33	michigan	michigan	PROPN
inlawrev-3793	13	34	;	;	PUNCT
inlawrev-3793	13	35	l.l.m	l.l.m	NOUN
inlawrev-3793	13	36	.	.	PROPN
inlawrev-3793	13	37	,	,	PUNCT
inlawrev-3793	13	38	new	new	PROPN
inlawrev-3793	13	39	york	york	PROPN
inlawrev-3793	13	40	university	university	PROPN
inlawrev-3793	13	41	,	,	PUNCT
inlawrev-3793	13	42	*	*	PUNCT
inlawrev-3793	13	43	*	*	PUNCT
inlawrev-3793	13	44	b.a	b.a	PROPN
inlawrev-3793	13	45	.	.	PROPN
inlawrev-3793	13	46	,	,	PUNCT
inlawrev-3793	13	47	2001	2001	NUM
inlawrev-3793	13	48	,	,	PUNCT
inlawrev-3793	13	49	ball	ball	NOUN
inlawrev-3793	13	50	state	state	PROPN
inlawrev-3793	13	51	university	university	PROPN
inlawrev-3793	13	52	;	;	PUNCT
inlawrev-3793	13	53	j.d	j.d	PROPN
inlawrev-3793	13	54	.	.	PROPN
inlawrev-3793	13	55	,	,	PUNCT
inlawrev-3793	13	56	2005	2005	NUM
inlawrev-3793	13	57	,	,	PUNCT
inlawrev-3793	13	58	indiana	indiana	PROPN
inlawrev-3793	13	59	university	university	PROPN
inlawrev-3793	13	60	school	school	NOUN
inlawrev-3793	13	61	of	of	ADP
inlawrev-3793	13	62	lawindianapolis	lawindianapolis	PROPN
inlawrev-3793	13	63	.	.	PUNCT
inlawrev-3793	14	1	1	1	X
inlawrev-3793	14	2	.	.	X
inlawrev-3793	14	3	for	for	ADP
inlawrev-3793	14	4	comprehensive	comprehensive	ADJ
inlawrev-3793	14	5	information	information	NOUN
inlawrev-3793	14	6	concerning	concern	VERB
inlawrev-3793	14	7	the	the	DET
inlawrev-3793	14	8	indiana	indiana	PROPN
inlawrev-3793	14	9	tax	tax	PROPN
inlawrev-3793	14	10	court	court	NOUN
inlawrev-3793	14	11	,	,	PUNCT
inlawrev-3793	14	12	the	the	DET
inlawrev-3793	14	13	indiana	indiana	PROPN
inlawrev-3793	14	14	department	department	PROPN
inlawrev-3793	14	15	ofstate	ofstate	PROPN
inlawrev-3793	14	16	revenue	revenue	NOUN
inlawrev-3793	14	17	,	,	PUNCT
inlawrev-3793	14	18	the	the	DET
inlawrev-3793	14	19	indiana	indiana	PROPN
inlawrev-3793	14	20	state	state	PROPN
inlawrev-3793	14	21	board	board	PROPN
inlawrev-3793	14	22	oftax	oftax	NOUN
inlawrev-3793	14	23	commissioners	commissioner	NOUN
inlawrev-3793	14	24	,	,	PUNCT
inlawrev-3793	14	25	and	and	CCONJ
inlawrev-3793	14	26	a	a	DET
inlawrev-3793	14	27	variety	variety	NOUN
inlawrev-3793	14	28	ofother	ofother	NOUN
inlawrev-3793	14	29	tax	tax	NOUN
inlawrev-3793	14	30	-	-	PUNCT
inlawrev-3793	14	31	related	relate	VERB
inlawrev-3793	14	32	information	information	NOUN
inlawrev-3793	14	33	,	,	PUNCT
inlawrev-3793	14	34	visit	visit	VERB
inlawrev-3793	14	35	professor	professor	NOUN
inlawrev-3793	14	36	jegen	jegen	PROPN
inlawrev-3793	14	37	'	'	PART
inlawrev-3793	14	38	s	s	PART
inlawrev-3793	14	39	taxsite	taxsite	NOUN
inlawrev-3793	14	40	at	at	ADP
inlawrev-3793	14	41	www.iupui.edu/~taxsite/	www.iupui.edu/~taxsite/	PROPN
inlawrev-3793	14	42	and	and	CCONJ
inlawrev-3793	14	43	the	the	DET
inlawrev-3793	14	44	access	access	NOUN
inlawrev-3793	14	45	indiana	indiana	PROPN
inlawrev-3793	14	46	website	website	NOUN
inlawrev-3793	14	47	at	at	ADP
inlawrev-3793	14	48	http://www.accessindiana.org	http://www.accessindiana.org	NUM
inlawrev-3793	14	49	.	.	PUNCT
inlawrev-3793	15	1	2	2	X
inlawrev-3793	15	2	.	.	X
inlawrev-3793	15	3	ind	ind	PROPN
inlawrev-3793	15	4	.	.	PUNCT
inlawrev-3793	16	1	code	code	PROPN
inlawrev-3793	16	2	§	§	PROPN
inlawrev-3793	16	3	6	6	NUM
inlawrev-3793	16	4	-	-	SYM
inlawrev-3793	16	5	1.1	1.1	NUM
inlawrev-3793	16	6	-	-	PUNCT
inlawrev-3793	16	7	3	3	NUM
inlawrev-3793	16	8	-	-	SYM
inlawrev-3793	16	9	23	23	NUM
inlawrev-3793	16	10	(	(	PUNCT
inlawrev-3793	16	11	2005	2005	NUM
inlawrev-3793	16	12	)	)	PUNCT
inlawrev-3793	16	13	.	.	PUNCT
inlawrev-3793	17	1	1240	1240	NUM
inlawrev-3793	17	2	indiana	indiana	PROPN
inlawrev-3793	17	3	law	law	PROPN
inlawrev-3793	17	4	review	review	NOUN
inlawrev-3793	17	5	[	[	X
inlawrev-3793	17	6	vol	vol	NOUN
inlawrev-3793	17	7	.	.	PUNCT
inlawrev-3793	17	8	39	39	NUM
inlawrev-3793	17	9	:	:	SYM
inlawrev-3793	17	10	1239	1239	NUM
inlawrev-3793	17	11	years.^	years.^	NOUN
inlawrev-3793	17	12	the	the	DET
inlawrev-3793	17	13	statute	statute	NOUN
inlawrev-3793	17	14	requires	require	VERB
inlawrev-3793	17	15	the	the	DET
inlawrev-3793	17	16	amounts	amount	NOUN
inlawrev-3793	17	17	for	for	SCONJ
inlawrev-3793	17	18	the	the	DET
inlawrev-3793	17	19	unreimbursed	unreimburse	VERB
inlawrev-3793	17	20	credits	credit	NOUN
inlawrev-3793	17	21	to	to	PART
inlawrev-3793	17	22	be	be	AUX
inlawrev-3793	17	23	deducted	deduct	VERB
inlawrev-3793	17	24	from	from	ADP
inlawrev-3793	17	25	supplemental	supplemental	PROPN
inlawrev-3793	17	26	riverboat	riverboat	PROPN
inlawrev-3793	17	27	admission	admission	NOUN
inlawrev-3793	17	28	tax	tax	NOUN
inlawrev-3793	17	29	payments	payment	NOUN
inlawrev-3793	17	30	made	make	VERB
inlawrev-3793	17	31	from	from	ADP
inlawrev-3793	17	32	the	the	DET
inlawrev-3793	17	33	property	property	NOUN
inlawrev-3793	17	34	tax	tax	NOUN
inlawrev-3793	17	35	replacement	replacement	NOUN
inlawrev-3793	17	36	fund	fund	NOUN
inlawrev-3793	17	37	.	.	PUNCT
inlawrev-3793	18	1	"^	"^	VERB
inlawrev-3793	18	2	this	this	DET
inlawrev-3793	18	3	legislation	legislation	NOUN
inlawrev-3793	18	4	also	also	ADV
inlawrev-3793	18	5	provides	provide	VERB
inlawrev-3793	18	6	that	that	SCONJ
inlawrev-3793	18	7	in	in	ADP
inlawrev-3793	18	8	the	the	DET
inlawrev-3793	18	9	future	future	NOUN
inlawrev-3793	18	10	,	,	PUNCT
inlawrev-3793	18	11	the	the	DET
inlawrev-3793	18	12	cost	cost	NOUN
inlawrev-3793	18	13	of	of	ADP
inlawrev-3793	18	14	providing	provide	VERB
inlawrev-3793	18	15	this	this	DET
inlawrev-3793	18	16	property	property	NOUN
inlawrev-3793	18	17	tax	tax	NOUN
inlawrev-3793	18	18	circuit	circuit	NOUN
inlawrev-3793	18	19	breaker	breaker	NOUN
inlawrev-3793	18	20	will	will	AUX
inlawrev-3793	18	21	be	be	AUX
inlawrev-3793	18	22	paid	pay	VERB
inlawrev-3793	18	23	back	back	ADV
inlawrev-3793	18	24	to	to	ADP
inlawrev-3793	18	25	these	these	DET
inlawrev-3793	18	26	areas	area	NOUN
inlawrev-3793	18	27	by	by	ADP
inlawrev-3793	18	28	adding	add	VERB
inlawrev-3793	18	29	the	the	DET
inlawrev-3793	18	30	costs	cost	NOUN
inlawrev-3793	18	31	into	into	ADP
inlawrev-3793	18	32	the	the	DET
inlawrev-3793	18	33	supplemental	supplemental	ADJ
inlawrev-3793	18	34	riverboat	riverboat	PROPN
inlawrev-3793	18	35	admission	admission	NOUN
inlawrev-3793	18	36	tax	tax	NOUN
inlawrev-3793	18	37	payments	payment	NOUN
inlawrev-3793	18	38	made	make	VERB
inlawrev-3793	18	39	to	to	ADP
inlawrev-3793	18	40	each	each	PRON
inlawrev-3793	18	41	of	of	ADP
inlawrev-3793	18	42	these	these	DET
inlawrev-3793	18	43	local	local	ADJ
inlawrev-3793	18	44	units	unit	NOUN
inlawrev-3793	18	45	.	.	PUNCT
inlawrev-3793	18	46	^	^	PUNCT
inlawrev-3793	19	1	the	the	DET
inlawrev-3793	19	2	general	general	ADJ
inlawrev-3793	19	3	assembly	assembly	NOUN
inlawrev-3793	19	4	also	also	ADV
inlawrev-3793	19	5	opted	opt	VERB
inlawrev-3793	19	6	to	to	PART
inlawrev-3793	19	7	place	place	VERB
inlawrev-3793	19	8	limits	limit	NOUN
inlawrev-3793	19	9	on	on	ADP
inlawrev-3793	19	10	both	both	CCONJ
inlawrev-3793	19	11	the	the	DET
inlawrev-3793	19	12	property	property	NOUN
inlawrev-3793	19	13	tax	tax	NOUN
inlawrev-3793	19	14	replacement	replacement	NOUN
inlawrev-3793	19	15	credit	credit	NOUN
inlawrev-3793	19	16	(	(	PUNCT
inlawrev-3793	19	17	"	"	PUNCT
inlawrev-3793	19	18	ptrc	ptrc	NOUN
inlawrev-3793	19	19	"	"	PUNCT
inlawrev-3793	19	20	)	)	PUNCT
inlawrev-3793	19	21	and	and	CCONJ
inlawrev-3793	19	22	the	the	DET
inlawrev-3793	19	23	homestead	homestead	NOUN
inlawrev-3793	19	24	credits	credit	NOUN
inlawrev-3793	19	25	.	.	PUNCT
inlawrev-3793	20	1	included	include	VERB
inlawrev-3793	20	2	in	in	ADP
inlawrev-3793	20	3	the	the	DET
inlawrev-3793	20	4	new	new	ADJ
inlawrev-3793	20	5	limits	limit	NOUN
inlawrev-3793	20	6	are	be	AUX
inlawrev-3793	20	7	both	both	CCONJ
inlawrev-3793	20	8	a	a	DET
inlawrev-3793	20	9	minimum	minimum	NOUN
inlawrev-3793	20	10	amount	amount	NOUN
inlawrev-3793	20	11	that	that	PRON
inlawrev-3793	20	12	can	can	AUX
inlawrev-3793	20	13	be	be	AUX
inlawrev-3793	20	14	distributed	distribute	VERB
inlawrev-3793	20	15	for	for	ADP
inlawrev-3793	20	16	these	these	DET
inlawrev-3793	20	17	credits	credit	NOUN
inlawrev-3793	20	18	and	and	CCONJ
inlawrev-3793	20	19	a	a	DET
inlawrev-3793	20	20	maximum	maximum	ADJ
inlawrev-3793	20	21	amount	amount	NOUN
inlawrev-3793	20	22	that	that	PRON
inlawrev-3793	20	23	the	the	DET
inlawrev-3793	20	24	general	general	ADJ
inlawrev-3793	20	25	assembly	assembly	NOUN
inlawrev-3793	20	26	can	can	AUX
inlawrev-3793	20	27	appropriate	appropriate	VERB
inlawrev-3793	20	28	for	for	ADP
inlawrev-3793	20	29	these	these	DET
inlawrev-3793	20	30	credits	credit	NOUN
inlawrev-3793	20	31	.	.	PUNCT
inlawrev-3793	21	1	the	the	DET
inlawrev-3793	21	2	minimum	minimum	ADJ
inlawrev-3793	21	3	distribution	distribution	NOUN
inlawrev-3793	21	4	is	be	AUX
inlawrev-3793	21	5	equal	equal	ADJ
inlawrev-3793	21	6	to	to	ADP
inlawrev-3793	21	7	the	the	DET
inlawrev-3793	21	8	total	total	ADJ
inlawrev-3793	21	9	amount	amount	NOUN
inlawrev-3793	21	10	which	which	PRON
inlawrev-3793	21	11	was	be	AUX
inlawrev-3793	21	12	spent	spend	VERB
inlawrev-3793	21	13	on	on	ADP
inlawrev-3793	21	14	these	these	DET
inlawrev-3793	21	15	credits	credit	NOUN
inlawrev-3793	21	16	during	during	ADP
inlawrev-3793	21	17	2002.^	2002.^	NUM
inlawrev-3793	21	18	the	the	DET
inlawrev-3793	21	19	maximum	maximum	ADJ
inlawrev-3793	21	20	appropriation	appropriation	NOUN
inlawrev-3793	21	21	amount	amount	NOUN
inlawrev-3793	21	22	is	be	AUX
inlawrev-3793	21	23	the	the	DET
inlawrev-3793	21	24	minimum	minimum	ADJ
inlawrev-3793	21	25	distribution	distribution	NOUN
inlawrev-3793	21	26	amount	amount	NOUN
inlawrev-3793	21	27	plus	plus	CCONJ
inlawrev-3793	21	28	an	an	DET
inlawrev-3793	21	29	amount	amount	NOUN
inlawrev-3793	21	30	equal	equal	ADJ
inlawrev-3793	21	31	to	to	ADP
inlawrev-3793	21	32	the	the	DET
inlawrev-3793	21	33	revenue	revenue	NOUN
inlawrev-3793	21	34	raised	raise	VERB
inlawrev-3793	21	35	by	by	ADP
inlawrev-3793	21	36	1	1	NUM
inlawrev-3793	21	37	%	%	NOUN
inlawrev-3793	21	38	of	of	ADP
inlawrev-3793	21	39	the	the	DET
inlawrev-3793	21	40	current	current	ADJ
inlawrev-3793	21	41	6	6	NUM
inlawrev-3793	21	42	%	%	NOUN
inlawrev-3793	21	43	indiana	indiana	NOUN
inlawrev-3793	21	44	and	and	CCONJ
inlawrev-3793	21	45	sales	sale	NOUN
inlawrev-3793	21	46	and	and	CCONJ
inlawrev-3793	21	47	use	use	VERB
inlawrev-3793	21	48	tax	tax	NOUN
inlawrev-3793	21	49	rates	rate	NOUN
inlawrev-3793	21	50	.	.	PUNCT
inlawrev-3793	22	1	if	if	SCONJ
inlawrev-3793	22	2	the	the	DET
inlawrev-3793	22	3	distribution	distribution	NOUN
inlawrev-3793	22	4	is	be	AUX
inlawrev-3793	22	5	too	too	ADV
inlawrev-3793	22	6	low	low	ADJ
inlawrev-3793	22	7	,	,	PUNCT
inlawrev-3793	22	8	then	then	ADV
inlawrev-3793	22	9	the	the	DET
inlawrev-3793	22	10	law	law	NOUN
inlawrev-3793	22	11	requires	require	VERB
inlawrev-3793	22	12	the	the	DET
inlawrev-3793	22	13	property	property	NOUN
inlawrev-3793	22	14	tax	tax	NOUN
inlawrev-3793	22	15	replacement	replacement	NOUN
inlawrev-3793	22	16	fund	fund	NOUN
inlawrev-3793	22	17	(	(	PUNCT
inlawrev-3793	22	18	"	"	PUNCT
inlawrev-3793	22	19	ptrf	ptrf	NOUN
inlawrev-3793	22	20	"	"	PUNCT
inlawrev-3793	22	21	)	)	PUNCT
inlawrev-3793	22	22	board	board	NOUN
inlawrev-3793	22	23	to	to	PART
inlawrev-3793	22	24	increase	increase	VERB
inlawrev-3793	22	25	homestead	homestead	NOUN
inlawrev-3793	22	26	credit	credit	NOUN
inlawrev-3793	22	27	and	and	CCONJ
inlawrev-3793	22	28	ptrc	ptrc	NOUN
inlawrev-3793	22	29	rates	rate	NOUN
inlawrev-3793	22	30	in	in	ADP
inlawrev-3793	22	31	the	the	DET
inlawrev-3793	22	32	following	follow	VERB
inlawrev-3793	22	33	order	order	NOUN
inlawrev-3793	22	34	:	:	PUNCT
inlawrev-3793	22	35	(	(	PUNCT
inlawrev-3793	22	36	1	1	X
inlawrev-3793	22	37	)	)	PUNCT
inlawrev-3793	22	38	homestead	homestead	NOUN
inlawrev-3793	22	39	credits	credit	NOUN
inlawrev-3793	22	40	from	from	ADP
inlawrev-3793	22	41	20	20	NUM
inlawrev-3793	22	42	%	%	NOUN
inlawrev-3793	22	43	to	to	PART
inlawrev-3793	22	44	up	up	ADP
inlawrev-3793	22	45	to	to	PART
inlawrev-3793	22	46	30	30	NUM
inlawrev-3793	22	47	%	%	NOUN
inlawrev-3793	22	48	;	;	PUNCT
inlawrev-3793	22	49	(	(	PUNCT
inlawrev-3793	22	50	2	2	X
inlawrev-3793	22	51	)	)	PUNCT
inlawrev-3793	22	52	school	school	NOUN
inlawrev-3793	22	53	general	general	PROPN
inlawrev-3793	22	54	fund	fund	NOUN
inlawrev-3793	22	55	ptrc	ptrc	PROPN
inlawrev-3793	22	56	from	from	ADP
inlawrev-3793	22	57	60	60	NUM
inlawrev-3793	22	58	%	%	NOUN
inlawrev-3793	22	59	to	to	PART
inlawrev-3793	22	60	up	up	ADP
inlawrev-3793	22	61	to	to	PART
inlawrev-3793	22	62	70	70	NUM
inlawrev-3793	22	63	%	%	NOUN
inlawrev-3793	22	64	;	;	PUNCT
inlawrev-3793	22	65	and	and	CCONJ
inlawrev-3793	22	66	,	,	PUNCT
inlawrev-3793	22	67	(	(	PUNCT
inlawrev-3793	22	68	3	3	X
inlawrev-3793	22	69	)	)	PUNCT
inlawrev-3793	22	70	regular	regular	ADJ
inlawrev-3793	22	71	ptrc	ptrc	NOUN
inlawrev-3793	22	72	from	from	ADP
inlawrev-3793	22	73	20	20	NUM
inlawrev-3793	22	74	%	%	NOUN
inlawrev-3793	22	75	to	to	PART
inlawrev-3793	22	76	up	up	ADP
inlawrev-3793	22	77	to	to	PART
inlawrev-3793	22	78	amount	amount	NOUN
inlawrev-3793	22	79	needed	need	VERB
inlawrev-3793	22	80	to	to	PART
inlawrev-3793	22	81	reach	reach	VERB
inlawrev-3793	22	82	the	the	DET
inlawrev-3793	22	83	minimum	minimum	ADJ
inlawrev-3793	22	84	distribution.^	distribution.^	PROPN
inlawrev-3793	22	85	if	if	SCONJ
inlawrev-3793	22	86	indiana	indiana	PROPN
inlawrev-3793	22	87	's	's	PART
inlawrev-3793	22	88	liability	liability	NOUN
inlawrev-3793	22	89	for	for	ADP
inlawrev-3793	22	90	these	these	DET
inlawrev-3793	22	91	credits	credit	NOUN
inlawrev-3793	22	92	is	be	AUX
inlawrev-3793	22	93	too	too	ADV
inlawrev-3793	22	94	high	high	ADJ
inlawrev-3793	22	95	for	for	ADP
inlawrev-3793	22	96	any	any	DET
inlawrev-3793	22	97	year	year	NOUN
inlawrev-3793	22	98	,	,	PUNCT
inlawrev-3793	22	99	then	then	ADV
inlawrev-3793	22	100	numbers	number	VERB
inlawrev-3793	22	101	one	one	NUM
inlawrev-3793	22	102	and	and	CCONJ
inlawrev-3793	22	103	two	two	NUM
inlawrev-3793	22	104	above	above	ADV
inlawrev-3793	22	105	would	would	AUX
inlawrev-3793	22	106	be	be	AUX
inlawrev-3793	22	107	proportionally	proportionally	ADV
inlawrev-3793	22	108	reduced	reduce	VERB
inlawrev-3793	22	109	,	,	PUNCT
inlawrev-3793	22	110	but	but	CCONJ
inlawrev-3793	22	111	the	the	DET
inlawrev-3793	22	112	homestead	homestead	NOUN
inlawrev-3793	22	113	credits	credit	NOUN
inlawrev-3793	22	114	rate	rate	NOUN
inlawrev-3793	22	115	would	would	AUX
inlawrev-3793	22	116	remain	remain	VERB
inlawrev-3793	22	117	unchanged.^	unchanged.^	NOUN
inlawrev-3793	22	118	in	in	ADP
inlawrev-3793	22	119	addition	addition	NOUN
inlawrev-3793	22	120	,	,	PUNCT
inlawrev-3793	22	121	political	political	ADJ
inlawrev-3793	22	122	subdivisions	subdivision	NOUN
inlawrev-3793	22	123	were	be	AUX
inlawrev-3793	22	124	granted	grant	VERB
inlawrev-3793	22	125	the	the	DET
inlawrev-3793	22	126	option	option	NOUN
inlawrev-3793	22	127	of	of	ADP
inlawrev-3793	22	128	adopting	adopt	VERB
inlawrev-3793	22	129	an	an	DET
inlawrev-3793	22	130	ordinance	ordinance	NOUN
inlawrev-3793	22	131	to	to	PART
inlawrev-3793	22	132	provide	provide	VERB
inlawrev-3793	22	133	a	a	DET
inlawrev-3793	22	134	local	local	ADJ
inlawrev-3793	22	135	homestead	homestead	NOUN
inlawrev-3793	22	136	credit	credit	NOUN
inlawrev-3793	22	137	.	.	PUNCT
inlawrev-3793	23	1	this	this	DET
inlawrev-3793	23	2	credit	credit	NOUN
inlawrev-3793	23	3	was	be	AUX
inlawrev-3793	23	4	established	establish	VERB
inlawrev-3793	23	5	as	as	ADP
inlawrev-3793	23	6	an	an	DET
inlawrev-3793	23	7	unfunded	unfunded	ADJ
inlawrev-3793	23	8	credit	credit	NOUN
inlawrev-3793	23	9	,	,	PUNCT
inlawrev-3793	23	10	and	and	CCONJ
inlawrev-3793	23	11	therefore	therefore	ADV
inlawrev-3793	23	12	,	,	PUNCT
inlawrev-3793	23	13	if	if	SCONJ
inlawrev-3793	23	14	allowed	allow	VERB
inlawrev-3793	23	15	by	by	ADP
inlawrev-3793	23	16	a	a	DET
inlawrev-3793	23	17	local	local	ADJ
inlawrev-3793	23	18	government	government	NOUN
inlawrev-3793	23	19	,	,	PUNCT
inlawrev-3793	23	20	would	would	AUX
inlawrev-3793	23	21	result	result	VERB
inlawrev-3793	23	22	in	in	ADP
inlawrev-3793	23	23	a	a	DET
inlawrev-3793	23	24	loss	loss	NOUN
inlawrev-3793	23	25	of	of	ADP
inlawrev-3793	23	26	revenue	revenue	NOUN
inlawrev-3793	23	27	to	to	ADP
inlawrev-3793	23	28	the	the	DET
inlawrev-3793	23	29	political	political	ADJ
inlawrev-3793	23	30	subdivision.^	subdivision.^	NOUN
inlawrev-3793	23	31	further	far	ADV
inlawrev-3793	23	32	,	,	PUNCT
inlawrev-3793	23	33	the	the	DET
inlawrev-3793	23	34	same	same	ADJ
inlawrev-3793	23	35	legislation	legislation	NOUN
inlawrev-3793	23	36	that	that	PRON
inlawrev-3793	23	37	now	now	ADV
inlawrev-3793	23	38	allows	allow	VERB
inlawrev-3793	23	39	adoption	adoption	NOUN
inlawrev-3793	23	40	of	of	ADP
inlawrev-3793	23	41	a	a	DET
inlawrev-3793	23	42	local	local	ADJ
inlawrev-3793	23	43	option	option	NOUN
inlawrev-3793	23	44	homestead	homestead	NOUN
inlawrev-3793	23	45	credit	credit	NOUN
inlawrev-3793	23	46	also	also	ADV
inlawrev-3793	23	47	allows	allow	VERB
inlawrev-3793	23	48	a	a	DET
inlawrev-3793	23	49	credit	credit	NOUN
inlawrev-3793	23	50	for	for	ADP
inlawrev-3793	23	51	excessive	excessive	ADJ
inlawrev-3793	23	52	residential	residential	ADJ
inlawrev-3793	23	53	property	property	NOUN
inlawrev-3793	23	54	taxes	taxis	NOUN
inlawrev-3793	23	55	.	.	PUNCT
inlawrev-3793	24	1	^^	^^	PUNCT
inlawrev-3793	25	1	this	this	DET
inlawrev-3793	25	2	credit	credit	NOUN
inlawrev-3793	25	3	must	must	AUX
inlawrev-3793	25	4	be	be	AUX
inlawrev-3793	25	5	approved	approve	VERB
inlawrev-3793	25	6	by	by	ADP
inlawrev-3793	25	7	the	the	DET
inlawrev-3793	25	8	county	county	NOUN
inlawrev-3793	25	9	fiscal	fiscal	ADJ
inlawrev-3793	25	10	body	body	NOUN
inlawrev-3793	25	11	and	and	CCONJ
inlawrev-3793	25	12	can	can	AUX
inlawrev-3793	25	13	be	be	AUX
inlawrev-3793	25	14	granted	grant	VERB
inlawrev-3793	25	15	for	for	ADP
inlawrev-3793	25	16	any	any	DET
inlawrev-3793	25	17	qualified	qualified	ADJ
inlawrev-3793	25	18	residential	residential	ADJ
inlawrev-3793	25	19	property	property	NOUN
inlawrev-3793	25	20	^^	^^	PUNCT
inlawrev-3793	25	21	that	that	SCONJ
inlawrev-3793	25	22	the	the	DET
inlawrev-3793	25	23	county	county	NOUN
inlawrev-3793	25	24	chooses	choose	VERB
inlawrev-3793	25	25	to	to	PART
inlawrev-3793	25	26	make	make	VERB
inlawrev-3793	25	27	eligible	eligible	ADJ
inlawrev-3793	25	28	for	for	ADP
inlawrev-3793	25	29	3	3	NUM
inlawrev-3793	25	30	.	.	PUNCT
inlawrev-3793	26	1	i	i	PRON
inlawrev-3793	26	2	d	d	PROPN
inlawrev-3793	26	3	§	§	PROPN
inlawrev-3793	26	4	4	4	NUM
inlawrev-3793	26	5	-	-	SYM
inlawrev-3793	26	6	33	33	NUM
inlawrev-3793	26	7	-	-	PUNCT
inlawrev-3793	26	8	13	13	NUM
inlawrev-3793	26	9	-	-	SYM
inlawrev-3793	26	10	5	5	NUM
inlawrev-3793	26	11	(	(	PUNCT
inlawrev-3793	26	12	amended	amend	VERB
inlawrev-3793	26	13	by	by	ADP
inlawrev-3793	26	14	2005	2005	NUM
inlawrev-3793	26	15	ind	ind	PROPN
inlawrev-3793	26	16	.	.	PUNCT
inlawrev-3793	27	1	legis	legis	PROPN
inlawrev-3793	27	2	.	.	PUNCT
inlawrev-3793	28	1	serv	serv	PROPN
inlawrev-3793	28	2	.	.	PUNCT
inlawrev-3793	29	1	p.l	p.l	PROPN
inlawrev-3793	29	2	.	.	PROPN
inlawrev-3793	30	1	246	246	NUM
inlawrev-3793	30	2	-	-	SYM
inlawrev-3793	30	3	2005	2005	NUM
inlawrev-3793	30	4	(	(	PUNCT
inlawrev-3793	30	5	h.e.a	h.e.a	NOUN
inlawrev-3793	30	6	.	.	PUNCT
inlawrev-3793	30	7	1001	1001	NUM
inlawrev-3793	30	8	)	)	PUNCT
inlawrev-3793	30	9	(	(	PUNCT
inlawrev-3793	30	10	west	west	NOUN
inlawrev-3793	30	11	)	)	PUNCT
inlawrev-3793	30	12	)	)	PUNCT
inlawrev-3793	30	13	;	;	PUNCT
inlawrev-3793	30	14	iv/.	iv/.	PROPN
inlawrev-3793	30	15	6	6	NUM
inlawrev-3793	30	16	-	-	SYM
inlawrev-3793	30	17	3.1	3.1	NUM
inlawrev-3793	30	18	-	-	PUNCT
inlawrev-3793	30	19	20	20	NUM
inlawrev-3793	30	20	-	-	SYM
inlawrev-3793	30	21	7	7	NUM
inlawrev-3793	30	22	.	.	NOUN
inlawrev-3793	30	23	4	4	NUM
inlawrev-3793	30	24	.	.	X
inlawrev-3793	30	25	legis	legis	X
inlawrev-3793	30	26	.	.	PUNCT
inlawrev-3793	31	1	servs	servs	PROPN
inlawrev-3793	31	2	.	.	PUNCT
inlawrev-3793	32	1	agency	agency	NOUN
inlawrev-3793	32	2	,	,	PUNCT
inlawrev-3793	32	3	fiscal	fiscal	ADJ
inlawrev-3793	32	4	impact	impact	NOUN
inlawrev-3793	32	5	statement	statement	NOUN
inlawrev-3793	32	6	hb	hb	PROPN
inlawrev-3793	32	7	1	1	NUM
inlawrev-3793	32	8	00	00	NUM
inlawrev-3793	32	9	1	1	NUM
inlawrev-3793	32	10	,	,	PUNCT
inlawrev-3793	32	11	at	at	ADP
inlawrev-3793	32	12	25	25	NUM
inlawrev-3793	32	13	(	(	PUNCT
inlawrev-3793	32	14	2005	2005	NUM
inlawrev-3793	32	15	)	)	PUNCT
inlawrev-3793	33	1	[	[	X
inlawrev-3793	33	2	hereinafter	hereinafter	VERB
inlawrev-3793	33	3	fiscal	fiscal	ADJ
inlawrev-3793	33	4	impact	impact	NOUN
inlawrev-3793	33	5	statement	statement	NOUN
inlawrev-3793	33	6	1001	1001	NUM
inlawrev-3793	33	7	]	]	PUNCT
inlawrev-3793	33	8	,	,	PUNCT
inlawrev-3793	33	9	available	available	ADJ
inlawrev-3793	33	10	at	at	ADP
inlawrev-3793	33	11	http://www.in.gov/legislative/bills/2005/pdf/	http://www.in.gov/legislative/bills/2005/pdf/	VERB
inlawrev-3793	33	12	fiscal	fiscal	ADJ
inlawrev-3793	33	13	/	/	SYM
inlawrev-3793	33	14	hb	hb	PROPN
inlawrev-3793	33	15	100	100	NUM
inlawrev-3793	33	16	1.009.pdf	1.009.pdf	NUM
inlawrev-3793	33	17	.	.	PUNCT
inlawrev-3793	34	1	"	"	PUNCT
inlawrev-3793	34	2	[	[	X
inlawrev-3793	34	3	b]ased	b]ase	VERB
inlawrev-3793	34	4	on	on	ADP
inlawrev-3793	34	5	income	income	NOUN
inlawrev-3793	34	6	tax	tax	NOUN
inlawrev-3793	34	7	return	return	NOUN
inlawrev-3793	34	8	data	datum	NOUN
inlawrev-3793	34	9	,	,	PUNCT
inlawrev-3793	34	10	"	"	PUNCT
inlawrev-3793	34	11	these	these	DET
inlawrev-3793	34	12	"	"	PUNCT
inlawrev-3793	34	13	credits	credit	NOUN
inlawrev-3793	34	14	totaled	total	VERB
inlawrev-3793	34	15	approximately	approximately	ADV
inlawrev-3793	34	16	$	$	SYM
inlawrev-3793	34	17	5.4	5.4	NUM
inlawrev-3793	34	18	m	m	NOUN
inlawrev-3793	34	19	in	in	ADP
inlawrev-3793	34	20	2001	2001	NUM
inlawrev-3793	34	21	;	;	PUNCT
inlawrev-3793	34	22	$	$	SYM
inlawrev-3793	34	23	7	7	NUM
inlawrev-3793	34	24	.	.	NOUN
inlawrev-3793	34	25	1	1	NUM
inlawrev-3793	34	26	m	m	NOUN
inlawrev-3793	34	27	in	in	ADP
inlawrev-3793	34	28	2002	2002	NUM
inlawrev-3793	34	29	;	;	PUNCT
inlawrev-3793	34	30	and	and	CCONJ
inlawrev-3793	34	31	$	$	SYM
inlawrev-3793	34	32	6.8	6.8	NUM
inlawrev-3793	34	33	m	m	NOUN
inlawrev-3793	34	34	in	in	ADP
inlawrev-3793	34	35	2003	2003	NUM
inlawrev-3793	34	36	.	.	PUNCT
inlawrev-3793	34	37	"	"	PUNCT
inlawrev-3793	35	1	i	i	PRON
inlawrev-3793	35	2	d.	d.	PROPN
inlawrev-3793	35	3	5	5	NUM
inlawrev-3793	35	4	.	.	PUNCT
inlawrev-3793	36	1	i	i	PRON
inlawrev-3793	36	2	d.	d.	PROPN
inlawrev-3793	36	3	6	6	NUM
inlawrev-3793	36	4	.	.	PUNCT
inlawrev-3793	37	1	ind	ind	PROPN
inlawrev-3793	37	2	.	.	PUNCT
inlawrev-3793	37	3	code	code	PROPN
inlawrev-3793	37	4	§	§	PROPN
inlawrev-3793	37	5	§	§	PROPN
inlawrev-3793	37	6	6	6	NUM
inlawrev-3793	37	7	-	-	SYM
inlawrev-3793	37	8	1.1	1.1	NUM
inlawrev-3793	37	9	-	-	PUNCT
inlawrev-3793	37	10	20.9	20.9	NUM
inlawrev-3793	37	11	-	-	SYM
inlawrev-3793	37	12	2	2	NUM
inlawrev-3793	37	13	;	;	PUNCT
inlawrev-3793	37	14	6	6	NUM
inlawrev-3793	37	15	-	-	SYM
inlawrev-3793	37	16	1.1	1.1	NUM
inlawrev-3793	37	17	-	-	PUNCT
inlawrev-3793	37	18	21	21	NUM
inlawrev-3793	37	19	-	-	SYM
inlawrev-3793	37	20	2	2	NUM
inlawrev-3793	37	21	,	,	PUNCT
inlawrev-3793	37	22	-2.5	-2.5	PROPN
inlawrev-3793	37	23	.	.	NOUN
inlawrev-3793	37	24	7	7	X
inlawrev-3793	37	25	.	.	X
inlawrev-3793	37	26	fiscal	fiscal	ADJ
inlawrev-3793	37	27	impact	impact	NOUN
inlawrev-3793	37	28	statement	statement	NOUN
inlawrev-3793	37	29	1001	1001	NUM
inlawrev-3793	37	30	,	,	PUNCT
inlawrev-3793	37	31	supra	supra	PROPN
inlawrev-3793	37	32	note	note	NOUN
inlawrev-3793	37	33	4	4	NUM
inlawrev-3793	37	34	,	,	PUNCT
inlawrev-3793	37	35	at	at	ADP
inlawrev-3793	37	36	20	20	NUM
inlawrev-3793	37	37	.	.	NOUN
inlawrev-3793	37	38	8	8	NUM
inlawrev-3793	37	39	.	.	PUNCT
inlawrev-3793	38	1	i	i	PRON
inlawrev-3793	38	2	d.	d.	PROPN
inlawrev-3793	38	3	9	9	NUM
inlawrev-3793	38	4	.	.	PUNCT
inlawrev-3793	39	1	ind	ind	PROPN
inlawrev-3793	39	2	.	.	PUNCT
inlawrev-3793	40	1	code	code	PROPN
inlawrev-3793	40	2	§	§	PROPN
inlawrev-3793	40	3	6	6	NUM
inlawrev-3793	40	4	-	-	SYM
inlawrev-3793	40	5	1.1	1.1	NUM
inlawrev-3793	40	6	-	-	NUM
inlawrev-3793	40	7	20.4	20.4	NUM
inlawrev-3793	40	8	.	.	PUNCT
inlawrev-3793	41	1	10	10	NUM
inlawrev-3793	41	2	.	.	PUNCT
inlawrev-3793	42	1	m	m	AUX
inlawrev-3793	42	2	§	§	VERB
inlawrev-3793	42	3	6	6	NUM
inlawrev-3793	42	4	-	-	SYM
inlawrev-3793	42	5	1.1	1.1	NUM
inlawrev-3793	42	6	-	-	NUM
inlawrev-3793	42	7	20.6	20.6	NUM
inlawrev-3793	42	8	.	.	PUNCT
inlawrev-3793	43	1	11	11	NUM
inlawrev-3793	43	2	.	.	PUNCT
inlawrev-3793	44	1	m	m	AUX
inlawrev-3793	44	2	§	§	PROPN
inlawrev-3793	44	3	61	61	NUM
inlawrev-3793	44	4	.	.	NOUN
inlawrev-3793	44	5	1	1	NUM
inlawrev-3793	44	6	-20.6	-20.6	NUM
inlawrev-3793	44	7	-	-	SYM
inlawrev-3793	44	8	4	4	NUM
inlawrev-3793	44	9	(	(	PUNCT
inlawrev-3793	44	10	"	"	PUNCT
inlawrev-3793	44	11	as	as	SCONJ
inlawrev-3793	44	12	used	use	VERB
inlawrev-3793	44	13	in	in	ADP
inlawrev-3793	44	14	this	this	DET
inlawrev-3793	44	15	chapter	chapter	NOUN
inlawrev-3793	44	16	,	,	PUNCT
inlawrev-3793	44	17	'	'	PUNCT
inlawrev-3793	44	18	qualified	qualified	ADJ
inlawrev-3793	44	19	residential	residential	ADJ
inlawrev-3793	44	20	property	property	NOUN
inlawrev-3793	44	21	'	'	PUNCT
inlawrev-3793	44	22	refers	refer	VERB
inlawrev-3793	44	23	to	to	ADP
inlawrev-3793	44	24	any	any	DET
inlawrev-3793	44	25	2006	2006	NUM
inlawrev-3793	44	26	]	]	PUNCT
inlawrev-3793	44	27	tax	tax	NOUN
inlawrev-3793	44	28	law	law	NOUN
inlawrev-3793	44	29	1241	1241	NUM
inlawrev-3793	44	30	the	the	DET
inlawrev-3793	44	31	credit	credit	NOUN
inlawrev-3793	44	32	.	.	PUNCT
inlawrev-3793	45	1	the	the	DET
inlawrev-3793	45	2	credit	credit	NOUN
inlawrev-3793	45	3	is	be	AUX
inlawrev-3793	45	4	to	to	PART
inlawrev-3793	45	5	be	be	AUX
inlawrev-3793	45	6	allowed	allow	VERB
inlawrev-3793	45	7	for	for	ADP
inlawrev-3793	45	8	the	the	DET
inlawrev-3793	45	9	amount	amount	NOUN
inlawrev-3793	45	10	by	by	ADP
inlawrev-3793	45	11	which	which	PRON
inlawrev-3793	45	12	the	the	DET
inlawrev-3793	45	13	property	property	NOUN
inlawrev-3793	45	14	taxes	taxis	NOUN
inlawrev-3793	45	15	exceed	exceed	VERB
inlawrev-3793	45	16	2	2	NUM
inlawrev-3793	45	17	%	%	NOUN
inlawrev-3793	45	18	of	of	ADP
inlawrev-3793	45	19	the	the	DET
inlawrev-3793	45	20	assessed	assess	VERB
inlawrev-3793	45	21	value	value	NOUN
inlawrev-3793	45	22	of	of	ADP
inlawrev-3793	45	23	the	the	DET
inlawrev-3793	45	24	qualified	qualified	ADJ
inlawrev-3793	45	25	residential	residential	ADJ
inlawrev-3793	45	26	property	property	NOUN
inlawrev-3793	45	27	.	.	PUNCT
inlawrev-3793	46	1	this	this	DET
inlawrev-3793	46	2	credit	credit	NOUN
inlawrev-3793	46	3	was	be	AUX
inlawrev-3793	46	4	established	establish	VERB
inlawrev-3793	46	5	as	as	ADP
inlawrev-3793	46	6	an	an	DET
inlawrev-3793	46	7	unfunded	unfunded	ADJ
inlawrev-3793	46	8	credit	credit	NOUN
inlawrev-3793	46	9	,	,	PUNCT
inlawrev-3793	46	10	but	but	CCONJ
inlawrev-3793	46	11	the	the	DET
inlawrev-3793	46	12	statute	statute	NOUN
inlawrev-3793	46	13	permits	permit	VERB
inlawrev-3793	46	14	local	local	ADJ
inlawrev-3793	46	15	governments	government	NOUN
inlawrev-3793	46	16	to	to	PART
inlawrev-3793	46	17	borrow	borrow	VERB
inlawrev-3793	46	18	money	money	NOUN
inlawrev-3793	46	19	,	,	PUNCT
inlawrev-3793	46	20	over	over	ADP
inlawrev-3793	46	21	a	a	DET
inlawrev-3793	46	22	term	term	NOUN
inlawrev-3793	46	23	of	of	ADP
inlawrev-3793	46	24	five	five	NUM
inlawrev-3793	46	25	years	year	NOUN
inlawrev-3793	46	26	or	or	CCONJ
inlawrev-3793	46	27	less	less	ADJ
inlawrev-3793	46	28	,	,	PUNCT
inlawrev-3793	46	29	to	to	PART
inlawrev-3793	46	30	make	make	VERB
inlawrev-3793	46	31	up	up	ADP
inlawrev-3793	46	32	the	the	DET
inlawrev-3793	46	33	revenue	revenue	NOUN
inlawrev-3793	46	34	loss	loss	NOUN
inlawrev-3793	46	35	from	from	ADP
inlawrev-3793	46	36	providing	provide	VERB
inlawrev-3793	46	37	this	this	DET
inlawrev-3793	46	38	property	property	NOUN
inlawrev-3793	46	39	tax	tax	NOUN
inlawrev-3793	46	40	credit	credit	NOUN
inlawrev-3793	46	41	.	.	PUNCT
inlawrev-3793	46	42	^^	^^	PUNCT
inlawrev-3793	47	1	the	the	DET
inlawrev-3793	47	2	general	general	ADJ
inlawrev-3793	47	3	assembly	assembly	NOUN
inlawrev-3793	47	4	passed	pass	VERB
inlawrev-3793	47	5	legislation	legislation	NOUN
inlawrev-3793	47	6	allowing	allow	VERB
inlawrev-3793	47	7	a	a	DET
inlawrev-3793	47	8	person	person	NOUN
inlawrev-3793	47	9	who	who	PRON
inlawrev-3793	47	10	owns	own	VERB
inlawrev-3793	47	11	or	or	CCONJ
inlawrev-3793	47	12	wants	want	VERB
inlawrev-3793	47	13	to	to	PART
inlawrev-3793	47	14	own	own	VERB
inlawrev-3793	47	15	a	a	DET
inlawrev-3793	47	16	brownfield*^	brownfield*^	PROPN
inlawrev-3793	47	17	to	to	PART
inlawrev-3793	47	18	file	file	VERB
inlawrev-3793	47	19	a	a	DET
inlawrev-3793	47	20	petition	petition	NOUN
inlawrev-3793	47	21	with	with	ADP
inlawrev-3793	47	22	the	the	DET
inlawrev-3793	47	23	county	county	NOUN
inlawrev-3793	47	24	auditor	auditor	NOUN
inlawrev-3793	47	25	seeking	seek	VERB
inlawrev-3793	47	26	a	a	DET
inlawrev-3793	47	27	reduction	reduction	NOUN
inlawrev-3793	47	28	or	or	CCONJ
inlawrev-3793	47	29	waiver	waiver	NOUN
inlawrev-3793	47	30	of	of	ADP
inlawrev-3793	47	31	the	the	DET
inlawrev-3793	47	32	delinquent	delinquent	ADJ
inlawrev-3793	47	33	tax	tax	NOUN
inlawrev-3793	47	34	liability	liability	NOUN
inlawrev-3793	47	35	.	.	PUNCT
inlawrev-3793	48	1	this	this	DET
inlawrev-3793	48	2	legislation	legislation	NOUN
inlawrev-3793	48	3	provides	provide	VERB
inlawrev-3793	48	4	that	that	SCONJ
inlawrev-3793	48	5	the	the	DET
inlawrev-3793	48	6	dlgf	dlgf	NOUN
inlawrev-3793	48	7	is	be	AUX
inlawrev-3793	48	8	to	to	PART
inlawrev-3793	48	9	review	review	VERB
inlawrev-3793	48	10	these	these	DET
inlawrev-3793	48	11	petitions	petition	NOUN
inlawrev-3793	48	12	,	,	PUNCT
inlawrev-3793	48	13	give	give	VERB
inlawrev-3793	48	14	notice	notice	NOUN
inlawrev-3793	48	15	of	of	ADP
inlawrev-3793	48	16	the	the	DET
inlawrev-3793	48	17	dlgf	dlgf	NOUN
inlawrev-3793	48	18	's	's	PART
inlawrev-3793	48	19	determination	determination	NOUN
inlawrev-3793	48	20	,	,	PUNCT
inlawrev-3793	48	21	and	and	CCONJ
inlawrev-3793	48	22	allow	allow	VERB
inlawrev-3793	48	23	appeals	appeal	NOUN
inlawrev-3793	48	24	of	of	ADP
inlawrev-3793	48	25	that	that	DET
inlawrev-3793	48	26	determination	determination	NOUN
inlawrev-3793	48	27	by	by	ADP
inlawrev-3793	48	28	the	the	DET
inlawrev-3793	48	29	xbtr	xbtr	PROPN
inlawrev-3793	48	30	.	.	PUNCT
inlawrev-3793	49	1	'"^	'"^	X
inlawrev-3793	49	2	also	also	ADV
inlawrev-3793	49	3	,	,	PUNCT
inlawrev-3793	49	4	the	the	DET
inlawrev-3793	49	5	general	general	ADJ
inlawrev-3793	49	6	assembly	assembly	NOUN
inlawrev-3793	49	7	passed	pass	VERB
inlawrev-3793	49	8	legislation	legislation	NOUN
inlawrev-3793	49	9	permitting	permit	VERB
inlawrev-3793	49	10	a	a	DET
inlawrev-3793	49	11	county	county	NOUN
inlawrev-3793	49	12	library	library	NOUN
inlawrev-3793	49	13	board	board	NOUN
inlawrev-3793	49	14	to	to	PART
inlawrev-3793	49	15	levy	levy	VERB
inlawrev-3793	49	16	a	a	DET
inlawrev-3793	49	17	property	property	NOUN
inlawrev-3793	49	18	tax	tax	NOUN
inlawrev-3793	49	19	and	and	CCONJ
inlawrev-3793	49	20	distribute	distribute	VERB
inlawrev-3793	49	21	the	the	DET
inlawrev-3793	49	22	tax	tax	NOUN
inlawrev-3793	49	23	to	to	ADP
inlawrev-3793	49	24	a	a	DET
inlawrev-3793	49	25	private	private	ADJ
inlawrev-3793	49	26	donation	donation	NOUN
inlawrev-3793	49	27	library	library	NOUN
inlawrev-3793	49	28	under	under	ADP
inlawrev-3793	49	29	certain	certain	ADJ
inlawrev-3793	49	30	conditions	condition	NOUN
inlawrev-3793	49	31	.	.	PUNCT
inlawrev-3793	50	1	the	the	DET
inlawrev-3793	50	2	only	only	ADJ
inlawrev-3793	50	3	library	library	PROPN
inlawrev-3793	50	4	board	board	NOUN
inlawrev-3793	50	5	which	which	PRON
inlawrev-3793	50	6	currently	currently	ADV
inlawrev-3793	50	7	meets	meet	VERB
inlawrev-3793	50	8	the	the	DET
inlawrev-3793	50	9	conditions	condition	NOUN
inlawrev-3793	50	10	of	of	ADP
inlawrev-3793	50	11	the	the	DET
inlawrev-3793	50	12	statute	statute	NOUN
inlawrev-3793	50	13	is	be	AUX
inlawrev-3793	50	14	the	the	DET
inlawrev-3793	50	15	vanderburgh	vanderburgh	PROPN
inlawrev-3793	50	16	county	county	PROPN
inlawrev-3793	50	17	library	library	PROPN
inlawrev-3793	50	18	board	board	PROPN
inlawrev-3793	50	19	.	.	PUNCT
inlawrev-3793	50	20	^^	^^	PUNCT
inlawrev-3793	51	1	the	the	DET
inlawrev-3793	51	2	law	law	NOUN
inlawrev-3793	51	3	would	would	AUX
inlawrev-3793	51	4	therefore	therefore	ADV
inlawrev-3793	51	5	allow	allow	VERB
inlawrev-3793	51	6	the	the	DET
inlawrev-3793	51	7	vanderburgh	vanderburgh	PROPN
inlawrev-3793	51	8	county	county	PROPN
inlawrev-3793	51	9	library	library	PROPN
inlawrev-3793	51	10	board	board	NOUN
inlawrev-3793	51	11	to	to	PART
inlawrev-3793	51	12	levy	levy	VERB
inlawrev-3793	51	13	a	a	DET
inlawrev-3793	51	14	tax	tax	NOUN
inlawrev-3793	51	15	with	with	ADP
inlawrev-3793	51	16	a	a	DET
inlawrev-3793	51	17	rate	rate	NOUN
inlawrev-3793	51	18	of	of	ADP
inlawrev-3793	51	19	not	not	PART
inlawrev-3793	51	20	less	less	ADJ
inlawrev-3793	51	21	than	than	ADP
inlawrev-3793	51	22	$	$	SYM
inlawrev-3793	51	23	.0067	.0067	NOUN
inlawrev-3793	51	24	nor	nor	CCONJ
inlawrev-3793	51	25	more	more	ADJ
inlawrev-3793	51	26	than	than	ADP
inlawrev-3793	51	27	$	$	SYM
inlawrev-3793	51	28	.0167	.0167	NOUN
inlawrev-3793	51	29	per	per	ADP
inlawrev-3793	51	30	$	$	SYM
inlawrev-3793	51	31	100	100	NUM
inlawrev-3793	51	32	of	of	ADP
inlawrev-3793	51	33	assessed	assessed	ADJ
inlawrev-3793	51	34	valuation	valuation	NOUN
inlawrev-3793	51	35	.	.	PUNCT
inlawrev-3793	52	1	currently	currently	ADV
inlawrev-3793	52	2	,	,	PUNCT
inlawrev-3793	52	3	evansville	evansville	PROPN
inlawrev-3793	52	4	is	be	AUX
inlawrev-3793	52	5	responsible	responsible	ADJ
inlawrev-3793	52	6	for	for	ADP
inlawrev-3793	52	7	levying	levy	VERB
inlawrev-3793	52	8	the	the	DET
inlawrev-3793	52	9	tax	tax	NOUN
inlawrev-3793	52	10	.	.	PUNCT
inlawrev-3793	53	1	the	the	DET
inlawrev-3793	53	2	law	law	NOUN
inlawrev-3793	53	3	does	do	AUX
inlawrev-3793	53	4	not	not	PART
inlawrev-3793	53	5	reduce	reduce	VERB
inlawrev-3793	53	6	the	the	DET
inlawrev-3793	53	7	city	city	NOUN
inlawrev-3793	53	8	ofevansville	ofevansville	PROPN
inlawrev-3793	53	9	's	's	PART
inlawrev-3793	53	10	maximum	maximum	ADJ
inlawrev-3793	53	11	levy	levy	NOUN
inlawrev-3793	53	12	by	by	ADP
inlawrev-3793	53	13	the	the	DET
inlawrev-3793	53	14	amount	amount	NOUN
inlawrev-3793	53	15	that	that	PRON
inlawrev-3793	53	16	had	have	AUX
inlawrev-3793	53	17	been	be	AUX
inlawrev-3793	53	18	levied	levy	VERB
inlawrev-3793	53	19	for	for	ADP
inlawrev-3793	53	20	the	the	DET
inlawrev-3793	53	21	library	library	NOUN
inlawrev-3793	53	22	.	.	PUNCT
inlawrev-3793	54	1	^^	^^	PUNCT
inlawrev-3793	54	2	in	in	ADP
inlawrev-3793	54	3	another	another	DET
inlawrev-3793	54	4	effort	effort	NOUN
inlawrev-3793	54	5	to	to	PART
inlawrev-3793	54	6	provide	provide	VERB
inlawrev-3793	54	7	property	property	NOUN
inlawrev-3793	54	8	tax	tax	NOUN
inlawrev-3793	54	9	relief	relief	NOUN
inlawrev-3793	54	10	,	,	PUNCT
inlawrev-3793	54	11	the	the	DET
inlawrev-3793	54	12	general	general	ADJ
inlawrev-3793	54	13	assembly	assembly	NOUN
inlawrev-3793	54	14	passed	pass	VERB
inlawrev-3793	54	15	legislation	legislation	NOUN
inlawrev-3793	54	16	allowing	allow	VERB
inlawrev-3793	54	17	a	a	DET
inlawrev-3793	54	18	county	county	NOUN
inlawrev-3793	54	19	fiscal	fiscal	ADJ
inlawrev-3793	54	20	body	body	NOUN
inlawrev-3793	54	21	to	to	PART
inlawrev-3793	54	22	provide	provide	VERB
inlawrev-3793	54	23	a	a	DET
inlawrev-3793	54	24	property	property	NOUN
inlawrev-3793	54	25	tax	tax	NOUN
inlawrev-3793	54	26	credit	credit	NOUN
inlawrev-3793	54	27	over	over	ADP
inlawrev-3793	54	28	four	four	NUM
inlawrev-3793	54	29	years	year	NOUN
inlawrev-3793	54	30	to	to	ADP
inlawrev-3793	54	31	a	a	DET
inlawrev-3793	54	32	homestead	homestead	NOUN
inlawrev-3793	54	33	that	that	PRON
inlawrev-3793	54	34	had	have	VERB
inlawrev-3793	54	35	an	an	DET
inlawrev-3793	54	36	excessive	excessive	ADJ
inlawrev-3793	54	37	tax	tax	NOUN
inlawrev-3793	54	38	increase	increase	NOUN
inlawrev-3793	54	39	in	in	ADP
inlawrev-3793	54	40	the	the	DET
inlawrev-3793	54	41	last	last	ADJ
inlawrev-3793	54	42	general	general	ADJ
inlawrev-3793	54	43	reassessment.^^	reassessment.^^	NOUN
inlawrev-3793	54	44	of	of	ADP
inlawrev-3793	54	45	the	the	DET
inlawrev-3793	54	46	following	following	NOUN
inlawrev-3793	54	47	that	that	SCONJ
inlawrev-3793	54	48	a	a	DET
inlawrev-3793	54	49	county	county	NOUN
inlawrev-3793	54	50	fiscal	fiscal	ADJ
inlawrev-3793	54	51	body	body	NOUN
inlawrev-3793	54	52	specifically	specifically	ADV
inlawrev-3793	54	53	makes	make	VERB
inlawrev-3793	54	54	eligible	eligible	ADJ
inlawrev-3793	54	55	for	for	ADP
inlawrev-3793	54	56	a	a	DET
inlawrev-3793	54	57	credit	credit	NOUN
inlawrev-3793	54	58	under	under	ADP
inlawrev-3793	54	59	this	this	DET
inlawrev-3793	54	60	chapter	chapter	NOUN
inlawrev-3793	54	61	in	in	ADP
inlawrev-3793	54	62	an	an	DET
inlawrev-3793	54	63	ordinance	ordinance	NOUN
inlawrev-3793	54	64	adopted	adopt	VERB
inlawrev-3793	54	65	under	under	ADP
inlawrev-3793	54	66	section	section	NOUN
inlawrev-3793	54	67	6	6	NUM
inlawrev-3793	54	68	of	of	ADP
inlawrev-3793	54	69	this	this	DET
inlawrev-3793	54	70	chapter	chapter	NOUN
inlawrev-3793	54	71	:	:	PUNCT
inlawrev-3793	54	72	(	(	PUNCT
inlawrev-3793	54	73	1	1	X
inlawrev-3793	54	74	)	)	PUNCT
inlawrev-3793	54	75	an	an	DET
inlawrev-3793	54	76	apartment	apartment	NOUN
inlawrev-3793	54	77	complex	complex	NOUN
inlawrev-3793	54	78	;	;	PUNCT
inlawrev-3793	54	79	(	(	PUNCT
inlawrev-3793	54	80	2	2	X
inlawrev-3793	54	81	)	)	PUNCT
inlawrev-3793	54	82	a	a	DET
inlawrev-3793	54	83	homestead	homestead	NOUN
inlawrev-3793	54	84	;	;	PUNCT
inlawrev-3793	54	85	(	(	PUNCT
inlawrev-3793	54	86	3	3	X
inlawrev-3793	54	87	)	)	PUNCT
inlawrev-3793	54	88	residential	residential	ADJ
inlawrev-3793	54	89	rental	rental	ADJ
inlawrev-3793	54	90	property	property	NOUN
inlawrev-3793	54	91	.	.	PUNCT
inlawrev-3793	55	1	"	"	PUNCT
inlawrev-3793	55	2	)	)	PUNCT
inlawrev-3793	55	3	.	.	PUNCT
inlawrev-3793	56	1	12	12	NUM
inlawrev-3793	56	2	.	.	PUNCT
inlawrev-3793	57	1	m.	m.	NOUN
inlawrev-3793	57	2	§	§	PROPN
inlawrev-3793	57	3	6	6	NUM
inlawrev-3793	57	4	-	-	SYM
inlawrev-3793	57	5	1.1	1.1	NUM
inlawrev-3793	57	6	-	-	PUNCT
inlawrev-3793	57	7	20.6	20.6	NUM
inlawrev-3793	57	8	-	-	SYM
inlawrev-3793	57	9	9	9	NUM
inlawrev-3793	57	10	.	.	NOUN
inlawrev-3793	57	11	1	1	NUM
inlawrev-3793	57	12	3	3	NUM
inlawrev-3793	57	13	.	.	PUNCT
inlawrev-3793	58	1	according	accord	VERB
inlawrev-3793	58	2	to	to	ADP
inlawrev-3793	58	3	the	the	DET
inlawrev-3793	58	4	united	united	PROPN
inlawrev-3793	58	5	states	states	PROPN
inlawrev-3793	58	6	environmental	environmental	PROPN
inlawrev-3793	58	7	protection	protection	PROPN
inlawrev-3793	58	8	agency	agency	PROPN
inlawrev-3793	58	9	,	,	PUNCT
inlawrev-3793	58	10	"	"	PUNCT
inlawrev-3793	58	11	the	the	DET
inlawrev-3793	58	12	term	term	NOUN
inlawrev-3793	58	13	'	'	PUNCT
inlawrev-3793	58	14	brownfield	brownfield	NOUN
inlawrev-3793	58	15	site	site	NOUN
inlawrev-3793	58	16	'	'	PUNCT
inlawrev-3793	58	17	means	mean	VERB
inlawrev-3793	58	18	real	real	ADJ
inlawrev-3793	58	19	property	property	NOUN
inlawrev-3793	58	20	,	,	PUNCT
inlawrev-3793	58	21	the	the	DET
inlawrev-3793	58	22	expansion	expansion	NOUN
inlawrev-3793	58	23	,	,	PUNCT
inlawrev-3793	58	24	redevelopment	redevelopment	NOUN
inlawrev-3793	58	25	,	,	PUNCT
inlawrev-3793	58	26	or	or	CCONJ
inlawrev-3793	58	27	reuse	reuse	NOUN
inlawrev-3793	58	28	of	of	ADP
inlawrev-3793	58	29	which	which	PRON
inlawrev-3793	58	30	may	may	AUX
inlawrev-3793	58	31	be	be	AUX
inlawrev-3793	58	32	complicated	complicate	VERB
inlawrev-3793	58	33	by	by	ADP
inlawrev-3793	58	34	the	the	DET
inlawrev-3793	58	35	presence	presence	NOUN
inlawrev-3793	58	36	or	or	CCONJ
inlawrev-3793	58	37	potential	potential	ADJ
inlawrev-3793	58	38	presence	presence	NOUN
inlawrev-3793	58	39	of	of	ADP
inlawrev-3793	58	40	a	a	DET
inlawrev-3793	58	41	hazardous	hazardous	ADJ
inlawrev-3793	58	42	substance	substance	NOUN
inlawrev-3793	58	43	,	,	PUNCT
inlawrev-3793	58	44	pollutant	pollutant	ADJ
inlawrev-3793	58	45	,	,	PUNCT
inlawrev-3793	58	46	or	or	CCONJ
inlawrev-3793	58	47	contaminant	contaminant	NOUN
inlawrev-3793	58	48	.	.	PUNCT
inlawrev-3793	58	49	"	"	PUNCT
inlawrev-3793	59	1	u.s	u.s	PROPN
inlawrev-3793	59	2	.	.	PROPN
inlawrev-3793	59	3	epa	epa	PROPN
inlawrev-3793	59	4	,	,	PUNCT
inlawrev-3793	59	5	brownfields	brownfield	VERB
inlawrev-3793	59	6	cleanup	cleanup	NOUN
inlawrev-3793	59	7	and	and	CCONJ
inlawrev-3793	59	8	redevelopment	redevelopment	NOUN
inlawrev-3793	59	9	,	,	PUNCT
inlawrev-3793	59	10	http://www.epa.gov/brownfields/glossary.htm	http://www.epa.gov/brownfields/glossary.htm	PROPN
inlawrev-3793	59	11	(	(	PUNCT
inlawrev-3793	59	12	last	last	ADJ
inlawrev-3793	59	13	visited	visit	VERB
inlawrev-3793	59	14	july	july	PROPN
inlawrev-3793	59	15	7	7	NUM
inlawrev-3793	59	16	,	,	PUNCT
inlawrev-3793	59	17	2006	2006	NUM
inlawrev-3793	59	18	)	)	PUNCT
inlawrev-3793	59	19	.	.	PUNCT
inlawrev-3793	60	1	14	14	NUM
inlawrev-3793	60	2	.	.	PUNCT
inlawrev-3793	61	1	ind	ind	PROPN
inlawrev-3793	61	2	.	.	PUNCT
inlawrev-3793	62	1	code	code	PROPN
inlawrev-3793	62	2	§	§	PROPN
inlawrev-3793	62	3	6	6	NUM
inlawrev-3793	62	4	-	-	SYM
inlawrev-3793	62	5	1.1	1.1	NUM
inlawrev-3793	62	6	-	-	SYM
inlawrev-3793	62	7	45.5	45.5	NUM
inlawrev-3793	62	8	.	.	PUNCT
inlawrev-3793	63	1	15	15	NUM
inlawrev-3793	63	2	.	.	PUNCT
inlawrev-3793	64	1	i	i	PRON
inlawrev-3793	64	2	d.	d.	PROPN
inlawrev-3793	64	3	§	§	PROPN
inlawrev-3793	64	4	36	36	NUM
inlawrev-3793	64	5	-	-	SYM
inlawrev-3793	64	6	12	12	NUM
inlawrev-3793	64	7	-	-	PUNCT
inlawrev-3793	64	8	7	7	NUM
inlawrev-3793	64	9	-	-	SYM
inlawrev-3793	64	10	8	8	NUM
inlawrev-3793	64	11	.	.	PUNCT
inlawrev-3793	64	12	16	16	NUM
inlawrev-3793	64	13	.	.	PUNCT
inlawrev-3793	64	14	legis	legis	PROPN
inlawrev-3793	64	15	.	.	PUNCT
inlawrev-3793	65	1	servs	servs	PROPN
inlawrev-3793	65	2	.	.	PUNCT
inlawrev-3793	66	1	agency	agency	NOUN
inlawrev-3793	66	2	,	,	PUNCT
inlawrev-3793	66	3	fiscal	fiscal	ADJ
inlawrev-3793	66	4	impact	impact	NOUN
inlawrev-3793	66	5	statement	statement	NOUN
inlawrev-3793	66	6	hb1120	hb1120	ADV
inlawrev-3793	66	7	,	,	PUNCT
inlawrev-3793	66	8	at	at	ADP
inlawrev-3793	66	9	22	22	NUM
inlawrev-3793	66	10	-	-	SYM
inlawrev-3793	66	11	23	23	NUM
inlawrev-3793	66	12	(	(	PUNCT
inlawrev-3793	66	13	2005	2005	NUM
inlawrev-3793	66	14	)	)	PUNCT
inlawrev-3793	67	1	[	[	X
inlawrev-3793	67	2	hereinafter	hereinafter	NOUN
inlawrev-3793	67	3	fiscal	fiscal	ADJ
inlawrev-3793	67	4	impact	impact	NOUN
inlawrev-3793	67	5	statement	statement	NOUN
inlawrev-3793	67	6	1120	1120	NUM
inlawrev-3793	67	7	]	]	PUNCT
inlawrev-3793	67	8	,	,	PUNCT
inlawrev-3793	67	9	available	available	ADJ
inlawrev-3793	67	10	at	at	ADP
inlawrev-3793	67	11	http://www.in.gov/legislative/bills/	http://www.in.gov/legislative/bills/	ADJ
inlawrev-3793	67	12	2005	2005	NUM
inlawrev-3793	67	13	/	/	SYM
inlawrev-3793	67	14	pdf/	pdf/	NOUN
inlawrev-3793	67	15	fiscal	fiscal	ADJ
inlawrev-3793	67	16	/	/	SYM
inlawrev-3793	67	17	hb	hb	PROPN
inlawrev-3793	67	18	1	1	NUM
inlawrev-3793	67	19	120.010.pdf	120.010.pdf	NUM
inlawrev-3793	67	20	.	.	PUNCT
inlawrev-3793	67	21	17	17	NUM
inlawrev-3793	67	22	.	.	PUNCT
inlawrev-3793	67	23	w.	w.	PROPN
inlawrev-3793	67	24	at3	at3	PROPN
inlawrev-3793	67	25	.	.	PUNCT
inlawrev-3793	68	1	under	under	ADP
inlawrev-3793	68	2	this	this	DET
inlawrev-3793	68	3	provision	provision	NOUN
inlawrev-3793	68	4	,	,	PUNCT
inlawrev-3793	68	5	each	each	DET
inlawrev-3793	68	6	county	county	NOUN
inlawrev-3793	68	7	would	would	AUX
inlawrev-3793	68	8	be	be	AUX
inlawrev-3793	68	9	permitted	permit	VERB
inlawrev-3793	68	10	to	to	PART
inlawrev-3793	68	11	provide	provide	VERB
inlawrev-3793	68	12	property	property	NOUN
inlawrev-3793	68	13	tax	tax	NOUN
inlawrev-3793	68	14	credits	credit	NOUN
inlawrev-3793	68	15	to	to	ADP
inlawrev-3793	68	16	homeowners	homeowner	NOUN
inlawrev-3793	68	17	in	in	ADP
inlawrev-3793	68	18	2005	2005	NUM
inlawrev-3793	68	19	,	,	PUNCT
inlawrev-3793	68	20	2006	2006	NUM
inlawrev-3793	68	21	,	,	PUNCT
inlawrev-3793	68	22	2007	2007	NUM
inlawrev-3793	68	23	,	,	PUNCT
inlawrev-3793	68	24	and	and	CCONJ
inlawrev-3793	68	25	2008	2008	NUM
inlawrev-3793	68	26	if	if	SCONJ
inlawrev-3793	68	27	:	:	PUNCT
inlawrev-3793	68	28	(	(	PUNCT
inlawrev-3793	68	29	1	1	X
inlawrev-3793	68	30	)	)	PUNCT
inlawrev-3793	68	31	the	the	DET
inlawrev-3793	68	32	net	net	ADJ
inlawrev-3793	68	33	property	property	NOUN
inlawrev-3793	68	34	tax	tax	NOUN
inlawrev-3793	68	35	on	on	ADP
inlawrev-3793	68	36	the	the	DET
inlawrev-3793	68	37	homestead	homestead	NOUN
inlawrev-3793	68	38	in	in	ADP
inlawrev-3793	68	39	2003	2003	NUM
inlawrev-3793	68	40	,	,	PUNCT
inlawrev-3793	68	41	after	after	SCONJ
inlawrev-3793	68	42	all	all	DET
inlawrev-3793	68	43	credits	credit	NOUN
inlawrev-3793	68	44	are	be	AUX
inlawrev-3793	68	45	applied	apply	VERB
inlawrev-3793	68	46	,	,	PUNCT
inlawrev-3793	68	47	was	be	AUX
inlawrev-3793	68	48	more	more	ADJ
inlawrev-3793	68	49	than	than	ADP
inlawrev-3793	68	50	twice	twice	DET
inlawrev-3793	68	51	the	the	DET
inlawrev-3793	68	52	amount	amount	NOUN
inlawrev-3793	68	53	of	of	ADP
inlawrev-3793	68	54	the	the	DET
inlawrev-3793	68	55	2002	2002	NUM
inlawrev-3793	68	56	net	net	ADJ
inlawrev-3793	68	57	tax	tax	NOUN
inlawrev-3793	68	58	(	(	PUNCT
inlawrev-3793	68	59	an	an	DET
inlawrev-3793	68	60	increase	increase	NOUN
inlawrev-3793	68	61	ofmore	ofmore	VERB
inlawrev-3793	68	62	than	than	ADP
inlawrev-3793	68	63	100	100	NUM
inlawrev-3793	68	64	%	%	NOUN
inlawrev-3793	68	65	)	)	PUNCT
inlawrev-3793	68	66	,	,	PUNCT
inlawrev-3793	68	67	and	and	CCONJ
inlawrev-3793	68	68	(	(	PUNCT
inlawrev-3793	68	69	2	2	X
inlawrev-3793	68	70	)	)	PUNCT
inlawrev-3793	68	71	the	the	DET
inlawrev-3793	68	72	increase	increase	NOUN
inlawrev-3793	68	73	in	in	ADP
inlawrev-3793	68	74	net	net	ADJ
inlawrev-3793	68	75	tax	tax	NOUN
inlawrev-3793	68	76	was	be	AUX
inlawrev-3793	68	77	at	at	ADV
inlawrev-3793	68	78	least	least	ADV
inlawrev-3793	68	79	$	$	SYM
inlawrev-3793	68	80	500	500	NUM
inlawrev-3793	68	81	.	.	PUNCT
inlawrev-3793	69	1	each	each	DET
inlawrev-3793	69	2	year	year	NOUN
inlawrev-3793	69	3	,	,	PUNCT
inlawrev-3793	69	4	the	the	DET
inlawrev-3793	69	5	credit	credit	NOUN
inlawrev-3793	69	6	would	would	AUX
inlawrev-3793	69	7	equal	equal	VERB
inlawrev-3793	69	8	the	the	DET
inlawrev-3793	69	9	2003	2003	NUM
inlawrev-3793	69	10	net	net	ADJ
inlawrev-3793	69	11	tax	tax	NOUN
inlawrev-3793	69	12	increase	increase	NOUN
inlawrev-3793	69	13	multiplied	multiply	VERB
inlawrev-3793	69	14	by	by	ADP
inlawrev-3793	69	15	:	:	PUNCT
inlawrev-3793	69	16	80	80	NUM
inlawrev-3793	69	17	%	%	NOUN
inlawrev-3793	69	18	1242	1242	NUM
inlawrev-3793	69	19	indiana	indiana	PROPN
inlawrev-3793	69	20	law	law	PROPN
inlawrev-3793	69	21	review	review	NOUN
inlawrev-3793	70	1	[	[	X
inlawrev-3793	70	2	vol	vol	NOUN
inlawrev-3793	70	3	.	.	PUNCT
inlawrev-3793	70	4	39	39	NUM
inlawrev-3793	70	5	:	:	SYM
inlawrev-3793	70	6	1239	1239	NUM
inlawrev-3793	70	7	the	the	DET
inlawrev-3793	70	8	general	general	ADJ
inlawrev-3793	70	9	assembly	assembly	NOUN
inlawrev-3793	70	10	also	also	ADV
inlawrev-3793	70	11	enacted	enact	VERB
inlawrev-3793	70	12	legislation	legislation	NOUN
inlawrev-3793	70	13	which	which	PRON
inlawrev-3793	70	14	directed	direct	VERB
inlawrev-3793	70	15	the	the	DET
inlawrev-3793	70	16	dlgf	dlgf	NOUN
inlawrev-3793	70	17	to	to	PART
inlawrev-3793	70	18	develop	develop	VERB
inlawrev-3793	70	19	instructions	instruction	NOUN
inlawrev-3793	70	20	to	to	PART
inlawrev-3793	70	21	determine	determine	VERB
inlawrev-3793	70	22	the	the	DET
inlawrev-3793	70	23	true	true	ADJ
inlawrev-3793	70	24	tax	tax	NOUN
inlawrev-3793	70	25	value	value	NOUN
inlawrev-3793	70	26	of	of	ADP
inlawrev-3793	70	27	certain	certain	ADJ
inlawrev-3793	70	28	mobile	mobile	ADJ
inlawrev-3793	70	29	homes	home	NOUN
inlawrev-3793	70	30	,	,	PUNCT
inlawrev-3793	70	31	which	which	DET
inlawrev-3793	70	32	valuation	valuation	NOUN
inlawrev-3793	70	33	must	must	AUX
inlawrev-3793	70	34	be	be	AUX
inlawrev-3793	70	35	the	the	DET
inlawrev-3793	70	36	lesser	less	ADJ
inlawrev-3793	70	37	of	of	ADP
inlawrev-3793	70	38	the	the	DET
inlawrev-3793	70	39	values	value	NOUN
inlawrev-3793	70	40	using	use	VERB
inlawrev-3793	70	41	the	the	DET
inlawrev-3793	70	42	following	following	NOUN
inlawrev-3793	70	43	:	:	PUNCT
inlawrev-3793	70	44	(	(	PUNCT
inlawrev-3793	70	45	1	1	X
inlawrev-3793	70	46	)	)	PUNCT
inlawrev-3793	70	47	the	the	DET
inlawrev-3793	70	48	national	national	ADJ
inlawrev-3793	70	49	automobile	automobile	NOUN
inlawrev-3793	70	50	dealers	dealer	NOUN
inlawrev-3793	70	51	association	association	NOUN
inlawrev-3793	70	52	guide	guide	NOUN
inlawrev-3793	70	53	;	;	PUNCT
inlawrev-3793	70	54	^^	^^	PUNCT
inlawrev-3793	70	55	(	(	PUNCT
inlawrev-3793	70	56	2	2	X
inlawrev-3793	70	57	)	)	PUNCT
inlawrev-3793	70	58	the	the	DET
inlawrev-3793	70	59	purchase	purchase	NOUN
inlawrev-3793	70	60	price	price	NOUN
inlawrev-3793	70	61	of	of	ADP
inlawrev-3793	70	62	a	a	DET
inlawrev-3793	70	63	mobile	mobile	ADJ
inlawrev-3793	70	64	home	home	NOUN
inlawrev-3793	70	65	if	if	SCONJ
inlawrev-3793	70	66	the	the	DET
inlawrev-3793	70	67	sale	sale	NOUN
inlawrev-3793	70	68	is	be	AUX
inlawrev-3793	70	69	of	of	ADP
inlawrev-3793	70	70	a	a	DET
inlawrev-3793	70	71	commercial	commercial	ADJ
inlawrev-3793	70	72	enterprise	enterprise	NOUN
inlawrev-3793	70	73	nature	nature	NOUN
inlawrev-3793	70	74	and	and	CCONJ
inlawrev-3793	70	75	the	the	DET
inlawrev-3793	70	76	buyer	buyer	NOUN
inlawrev-3793	70	77	and	and	CCONJ
inlawrev-3793	70	78	seller	seller	NOUN
inlawrev-3793	70	79	are	be	AUX
inlawrev-3793	70	80	not	not	PART
inlawrev-3793	70	81	related	relate	VERB
inlawrev-3793	70	82	by	by	ADP
inlawrev-3793	70	83	blood	blood	NOUN
inlawrev-3793	70	84	or	or	CCONJ
inlawrev-3793	70	85	marriage	marriage	NOUN
inlawrev-3793	70	86	;	;	PUNCT
inlawrev-3793	70	87	or	or	CCONJ
inlawrev-3793	70	88	(	(	PUNCT
inlawrev-3793	70	89	3	3	X
inlawrev-3793	70	90	)	)	PUNCT
inlawrev-3793	70	91	sales	sale	NOUN
inlawrev-3793	70	92	data	datum	NOUN
inlawrev-3793	70	93	for	for	ADP
inlawrev-3793	70	94	generally	generally	ADV
inlawrev-3793	70	95	comparable	comparable	ADJ
inlawrev-3793	70	96	mobile	mobile	ADJ
inlawrev-3793	70	97	homes	home	NOUN
inlawrev-3793	70	98	.	.	PUNCT
inlawrev-3793	71	1	^^	^^	PUNCT
inlawrev-3793	71	2	in	in	ADP
inlawrev-3793	71	3	addition	addition	NOUN
inlawrev-3793	71	4	,	,	PUNCT
inlawrev-3793	71	5	the	the	DET
inlawrev-3793	71	6	general	general	ADJ
inlawrev-3793	71	7	assembly	assembly	NOUN
inlawrev-3793	71	8	directed	direct	VERB
inlawrev-3793	71	9	the	the	DET
inlawrev-3793	71	10	dlgf	dlgf	NOUN
inlawrev-3793	71	11	to	to	PART
inlawrev-3793	71	12	develop	develop	VERB
inlawrev-3793	71	13	instructions	instruction	NOUN
inlawrev-3793	71	14	for	for	ADP
inlawrev-3793	71	15	identifying	identify	VERB
inlawrev-3793	71	16	the	the	DET
inlawrev-3793	71	17	fair	fair	ADJ
inlawrev-3793	71	18	market	market	NOUN
inlawrev-3793	71	19	value	value	NOUN
inlawrev-3793	71	20	of	of	ADP
inlawrev-3793	71	21	computer	computer	NOUN
inlawrev-3793	71	22	application	application	NOUN
inlawrev-3793	71	23	software	software	NOUN
inlawrev-3793	71	24	so	so	SCONJ
inlawrev-3793	71	25	that	that	SCONJ
inlawrev-3793	71	26	the	the	DET
inlawrev-3793	71	27	value	value	NOUN
inlawrev-3793	71	28	can	can	AUX
inlawrev-3793	71	29	be	be	AUX
inlawrev-3793	71	30	deducted	deduct	VERB
inlawrev-3793	71	31	from	from	ADP
inlawrev-3793	71	32	the	the	DET
inlawrev-3793	71	33	total	total	ADJ
inlawrev-3793	71	34	cost	cost	NOUN
inlawrev-3793	71	35	of	of	ADP
inlawrev-3793	71	36	the	the	DET
inlawrev-3793	71	37	property	property	NOUN
inlawrev-3793	71	38	with	with	ADP
inlawrev-3793	71	39	which	which	PRON
inlawrev-3793	71	40	the	the	DET
inlawrev-3793	71	41	software	software	NOUN
inlawrev-3793	71	42	is	be	AUX
inlawrev-3793	71	43	combined	combine	VERB
inlawrev-3793	71	44	and	and	CCONJ
inlawrev-3793	71	45	which	which	PRON
inlawrev-3793	71	46	is	be	AUX
inlawrev-3793	71	47	subject	subject	ADJ
inlawrev-3793	71	48	to	to	ADP
inlawrev-3793	71	49	assessment	assessment	NOUN
inlawrev-3793	71	50	.	.	PUNCT
inlawrev-3793	72	1	^^	^^	PUNCT
inlawrev-3793	72	2	further	far	ADV
inlawrev-3793	72	3	,	,	PUNCT
inlawrev-3793	72	4	the	the	DET
inlawrev-3793	72	5	general	general	ADJ
inlawrev-3793	72	6	assembly	assembly	NOUN
inlawrev-3793	72	7	enacted	enact	VERB
inlawrev-3793	72	8	a	a	DET
inlawrev-3793	72	9	"	"	PUNCT
inlawrev-3793	72	10	property	property	NOUN
inlawrev-3793	72	11	tax	tax	NOUN
inlawrev-3793	72	12	deduction	deduction	NOUN
inlawrev-3793	72	13	for	for	ADP
inlawrev-3793	72	14	a	a	DET
inlawrev-3793	72	15	building	building	NOUN
inlawrev-3793	72	16	ifmaterials	ifmaterial	NOUN
inlawrev-3793	72	17	made	make	VERB
inlawrev-3793	72	18	from	from	ADP
inlawrev-3793	72	19	coal	coal	NOUN
inlawrev-3793	72	20	combustion	combustion	NOUN
inlawrev-3793	72	21	products	product	NOUN
inlawrev-3793	72	22	are	be	AUX
inlawrev-3793	72	23	systematically	systematically	ADV
inlawrev-3793	72	24	used	use	VERB
inlawrev-3793	72	25	in	in	ADP
inlawrev-3793	72	26	the	the	DET
inlawrev-3793	72	27	building	building	NOUN
inlawrev-3793	72	28	's	's	PART
inlawrev-3793	72	29	construction	construction	NOUN
inlawrev-3793	72	30	.	.	PUNCT
inlawrev-3793	73	1	"^	"^	PUNCT
inlawrev-3793	73	2	*	*	PUNCT
inlawrev-3793	73	3	the	the	DET
inlawrev-3793	73	4	general	general	ADJ
inlawrev-3793	73	5	assembly	assembly	NOUN
inlawrev-3793	73	6	enacted	enact	VERB
inlawrev-3793	73	7	legislation	legislation	NOUN
inlawrev-3793	73	8	that	that	PRON
inlawrev-3793	73	9	allows	allow	VERB
inlawrev-3793	73	10	county	county	NOUN
inlawrev-3793	73	11	treasurers	treasurer	NOUN
inlawrev-3793	73	12	,	,	PUNCT
inlawrev-3793	73	13	effective	effective	ADJ
inlawrev-3793	73	14	january	january	PROPN
inlawrev-3793	73	15	1	1	NUM
inlawrev-3793	73	16	,	,	PUNCT
inlawrev-3793	73	17	2006	2006	NUM
inlawrev-3793	73	18	,	,	PUNCT
inlawrev-3793	73	19	to	to	PART
inlawrev-3793	73	20	optionally	optionally	ADV
inlawrev-3793	73	21	serve	serve	VERB
inlawrev-3793	73	22	a	a	DET
inlawrev-3793	73	23	written	write	VERB
inlawrev-3793	73	24	demand	demand	NOUN
inlawrev-3793	73	25	upon	upon	SCONJ
inlawrev-3793	73	26	a	a	DET
inlawrev-3793	73	27	county	county	NOUN
inlawrev-3793	73	28	resident	resident	NOUN
inlawrev-3793	73	29	who	who	PRON
inlawrev-3793	73	30	is	be	AUX
inlawrev-3793	73	31	delinquent	delinquent	ADJ
inlawrev-3793	73	32	in	in	ADP
inlawrev-3793	73	33	the	the	DET
inlawrev-3793	73	34	payment	payment	NOUN
inlawrev-3793	73	35	of	of	ADP
inlawrev-3793	73	36	personal	personal	ADJ
inlawrev-3793	73	37	property	property	NOUN
inlawrev-3793	73	38	taxes	taxis	NOUN
inlawrev-3793	73	39	annually	annually	ADV
inlawrev-3793	73	40	,	,	PUNCT
inlawrev-3793	73	41	after	after	ADP
inlawrev-3793	73	42	may	may	PROPN
inlawrev-3793	73	43	10	10	NUM
inlawrev-3793	73	44	but	but	CCONJ
inlawrev-3793	73	45	before	before	ADP
inlawrev-3793	73	46	october	october	PROPN
inlawrev-3793	73	47	31	31	NUM
inlawrev-3793	73	48	of	of	ADP
inlawrev-3793	73	49	the	the	DET
inlawrev-3793	73	50	same	same	ADJ
inlawrev-3793	73	51	year	year	NOUN
inlawrev-3793	73	52	.	.	PUNCT
inlawrev-3793	74	1	this	this	PRON
inlawrev-3793	74	2	is	be	AUX
inlawrev-3793	74	3	in	in	ADP
inlawrev-3793	74	4	addition	addition	NOUN
inlawrev-3793	74	5	to	to	ADP
inlawrev-3793	74	6	the	the	DET
inlawrev-3793	74	7	written	write	VERB
inlawrev-3793	74	8	demand	demand	NOUN
inlawrev-3793	74	9	notice	notice	NOUN
inlawrev-3793	74	10	that	that	PRON
inlawrev-3793	74	11	is	be	AUX
inlawrev-3793	74	12	required	require	VERB
inlawrev-3793	74	13	to	to	PART
inlawrev-3793	74	14	be	be	AUX
inlawrev-3793	74	15	sent	send	VERB
inlawrev-3793	74	16	after	after	ADP
inlawrev-3793	74	17	november	november	PROPN
inlawrev-3793	74	18	10	10	NUM
inlawrev-3793	74	19	and	and	CCONJ
inlawrev-3793	74	20	before	before	ADP
inlawrev-3793	74	21	august	august	PROPN
inlawrev-3793	74	22	1	1	NUM
inlawrev-3793	74	23	of	of	ADP
inlawrev-3793	74	24	the	the	DET
inlawrev-3793	74	25	succeeding	succeed	VERB
inlawrev-3793	74	26	year.^^	year.^^	NOUN
inlawrev-3793	74	27	this	this	DET
inlawrev-3793	74	28	legislation	legislation	NOUN
inlawrev-3793	74	29	also	also	ADV
inlawrev-3793	74	30	provided	provide	VERB
inlawrev-3793	74	31	a	a	DET
inlawrev-3793	74	32	new	new	ADJ
inlawrev-3793	74	33	formula	formula	NOUN
inlawrev-3793	74	34	for	for	ADP
inlawrev-3793	74	35	a	a	DET
inlawrev-3793	74	36	creditor	creditor	NOUN
inlawrev-3793	74	37	who	who	PRON
inlawrev-3793	74	38	acquires	acquire	VERB
inlawrev-3793	74	39	personal	personal	ADJ
inlawrev-3793	74	40	property	property	NOUN
inlawrev-3793	74	41	on	on	ADP
inlawrev-3793	74	42	which	which	PRON
inlawrev-3793	74	43	the	the	DET
inlawrev-3793	74	44	creditor	creditor	NOUN
inlawrev-3793	74	45	has	have	VERB
inlawrev-3793	74	46	a	a	DET
inlawrev-3793	74	47	lien	lien	NOUN
inlawrev-3793	74	48	to	to	PART
inlawrev-3793	74	49	pay	pay	VERB
inlawrev-3793	74	50	a	a	DET
inlawrev-3793	74	51	delinquency	delinquency	NOUN
inlawrev-3793	74	52	from	from	ADP
inlawrev-3793	74	53	the	the	DET
inlawrev-3793	74	54	proceeds	proceed	NOUN
inlawrev-3793	74	55	of	of	ADP
inlawrev-3793	74	56	the	the	DET
inlawrev-3793	74	57	property	property	NOUN
inlawrev-3793	74	58	's	's	PART
inlawrev-3793	74	59	transfer	transfer	NOUN
inlawrev-3793	74	60	.	.	PUNCT
inlawrev-3793	75	1	the	the	DET
inlawrev-3793	75	2	law	law	NOUN
inlawrev-3793	75	3	allows	allow	VERB
inlawrev-3793	75	4	the	the	DET
inlawrev-3793	75	5	creditor	creditor	NOUN
inlawrev-3793	75	6	to	to	PART
inlawrev-3793	75	7	first	first	ADV
inlawrev-3793	75	8	deduct	deduct	VERB
inlawrev-3793	75	9	any	any	DET
inlawrev-3793	75	10	direct	direct	ADJ
inlawrev-3793	75	11	costs	cost	NOUN
inlawrev-3793	75	12	resulting	result	VERB
inlawrev-3793	75	13	from	from	ADP
inlawrev-3793	75	14	the	the	DET
inlawrev-3793	75	15	transfer.^^	transfer.^^	NOUN
inlawrev-3793	75	16	also	also	ADV
inlawrev-3793	75	17	,	,	PUNCT
inlawrev-3793	75	18	the	the	DET
inlawrev-3793	75	19	general	general	ADJ
inlawrev-3793	75	20	assembly	assembly	NOUN
inlawrev-3793	75	21	passed	pass	VERB
inlawrev-3793	75	22	legislation	legislation	NOUN
inlawrev-3793	75	23	allowing	allow	VERB
inlawrev-3793	75	24	a	a	DET
inlawrev-3793	75	25	taxpayer	taxpayer	NOUN
inlawrev-3793	75	26	to	to	PART
inlawrev-3793	75	27	file	file	VERB
inlawrev-3793	75	28	an	an	DET
inlawrev-3793	75	29	abatement	abatement	NOUN
inlawrev-3793	75	30	schedule	schedule	NOUN
inlawrev-3793	75	31	with	with	ADP
inlawrev-3793	75	32	the	the	DET
inlawrev-3793	75	33	taxpayer	taxpayer	NOUN
inlawrev-3793	75	34	's	's	PART
inlawrev-3793	75	35	personal	personal	ADJ
inlawrev-3793	75	36	property	property	NOUN
inlawrev-3793	75	37	return	return	NOUN
inlawrev-3793	75	38	.	.	PUNCT
inlawrev-3793	76	1	previously	previously	ADV
inlawrev-3793	76	2	,	,	PUNCT
inlawrev-3793	76	3	a	a	DET
inlawrev-3793	76	4	taxpayer	taxpayer	NOUN
inlawrev-3793	76	5	had	have	VERB
inlawrev-3793	76	6	to	to	PART
inlawrev-3793	76	7	file	file	VERB
inlawrev-3793	76	8	a	a	DET
inlawrev-3793	76	9	separate	separate	ADJ
inlawrev-3793	76	10	application	application	NOUN
inlawrev-3793	76	11	for	for	ADP
inlawrev-3793	76	12	a	a	DET
inlawrev-3793	76	13	property	property	NOUN
inlawrev-3793	76	14	tax	tax	NOUN
inlawrev-3793	76	15	abatement	abatement	NOUN
inlawrev-3793	76	16	.	.	PUNCT
inlawrev-3793	77	1	a	a	DET
inlawrev-3793	77	2	copy	copy	NOUN
inlawrev-3793	77	3	of	of	ADP
inlawrev-3793	77	4	the	the	DET
inlawrev-3793	77	5	abatement	abatement	NOUN
inlawrev-3793	77	6	schedule	schedule	NOUN
inlawrev-3793	77	7	must	must	AUX
inlawrev-3793	77	8	be	be	AUX
inlawrev-3793	77	9	forwarded	forward	VERB
inlawrev-3793	77	10	to	to	ADP
inlawrev-3793	77	11	county	county	NOUN
inlawrev-3793	77	12	and	and	CCONJ
inlawrev-3793	77	13	township	township	NOUN
inlawrev-3793	77	14	assessors	assessor	NOUN
inlawrev-3793	77	15	,	,	PUNCT
inlawrev-3793	77	16	in	in	ADP
inlawrev-3793	77	17	2005	2005	NUM
inlawrev-3793	77	18	,	,	PUNCT
inlawrev-3793	77	19	60	60	NUM
inlawrev-3793	77	20	%	%	NOUN
inlawrev-3793	77	21	in	in	ADP
inlawrev-3793	77	22	2006	2006	NUM
inlawrev-3793	77	23	,	,	PUNCT
inlawrev-3793	77	24	40	40	NUM
inlawrev-3793	77	25	%	%	NOUN
inlawrev-3793	77	26	in	in	ADP
inlawrev-3793	77	27	2007	2007	NUM
inlawrev-3793	77	28	,	,	PUNCT
inlawrev-3793	77	29	and	and	CCONJ
inlawrev-3793	77	30	20	20	NUM
inlawrev-3793	77	31	%	%	NOUN
inlawrev-3793	77	32	in	in	ADP
inlawrev-3793	77	33	2008	2008	NUM
inlawrev-3793	77	34	.	.	PUNCT
inlawrev-3793	78	1	a	a	DET
inlawrev-3793	78	2	county	county	NOUN
inlawrev-3793	78	3	that	that	PRON
inlawrev-3793	78	4	wishes	wish	VERB
inlawrev-3793	78	5	to	to	PART
inlawrev-3793	78	6	provide	provide	VERB
inlawrev-3793	78	7	the	the	DET
inlawrev-3793	78	8	credits	credit	NOUN
inlawrev-3793	78	9	would	would	AUX
inlawrev-3793	78	10	have	have	VERB
inlawrev-3793	78	11	to	to	PART
inlawrev-3793	78	12	adopt	adopt	VERB
inlawrev-3793	78	13	an	an	DET
inlawrev-3793	78	14	ordinance	ordinance	NOUN
inlawrev-3793	78	15	before	before	ADP
inlawrev-3793	78	16	july	july	PROPN
inlawrev-3793	78	17	1	1	NUM
inlawrev-3793	78	18	,	,	PUNCT
inlawrev-3793	78	19	2005	2005	NUM
inlawrev-3793	78	20	.	.	PUNCT
inlawrev-3793	79	1	no	no	DET
inlawrev-3793	79	2	application	application	NOUN
inlawrev-3793	79	3	is	be	AUX
inlawrev-3793	79	4	required	require	VERB
inlawrev-3793	79	5	to	to	PART
inlawrev-3793	79	6	receive	receive	VERB
inlawrev-3793	79	7	the	the	DET
inlawrev-3793	79	8	credit	credit	NOUN
inlawrev-3793	79	9	.	.	PUNCT
inlawrev-3793	80	1	the	the	DET
inlawrev-3793	80	2	county	county	NOUN
inlawrev-3793	80	3	auditor	auditor	NOUN
inlawrev-3793	80	4	would	would	AUX
inlawrev-3793	80	5	identify	identify	VERB
inlawrev-3793	80	6	the	the	DET
inlawrev-3793	80	7	eligible	eligible	ADJ
inlawrev-3793	80	8	homesteads	homestead	NOUN
inlawrev-3793	80	9	and	and	CCONJ
inlawrev-3793	80	10	apply	apply	VERB
inlawrev-3793	80	11	the	the	DET
inlawrev-3793	80	12	credit	credit	NOUN
inlawrev-3793	80	13	.	.	PUNCT
inlawrev-3793	81	1	the	the	DET
inlawrev-3793	81	2	entire	entire	ADJ
inlawrev-3793	81	3	2005	2005	NUM
inlawrev-3793	81	4	credit	credit	NOUN
inlawrev-3793	81	5	could	could	AUX
inlawrev-3793	81	6	be	be	AUX
inlawrev-3793	81	7	applied	apply	VERB
inlawrev-3793	81	8	to	to	ADP
inlawrev-3793	81	9	the	the	DET
inlawrev-3793	81	10	tax	tax	NOUN
inlawrev-3793	81	11	installment	installment	NOUN
inlawrev-3793	81	12	that	that	PRON
inlawrev-3793	81	13	is	be	AUX
inlawrev-3793	81	14	due	due	ADJ
inlawrev-3793	81	15	in	in	ADP
inlawrev-3793	81	16	november	november	PROPN
inlawrev-3793	81	17	,	,	PUNCT
inlawrev-3793	81	18	2005	2005	NUM
inlawrev-3793	81	19	.	.	PUNCT
inlawrev-3793	82	1	fiscal	fiscal	ADJ
inlawrev-3793	82	2	impact	impact	NOUN
inlawrev-3793	82	3	statementf	statementf	VERB
inlawrev-3793	82	4	1	1	NUM
inlawrev-3793	82	5	120	120	NUM
inlawrev-3793	82	6	,	,	PUNCT
inlawrev-3793	82	7	supra	supra	NOUN
inlawrev-3793	82	8	note	note	NOUN
inlawrev-3793	82	9	16	16	NUM
inlawrev-3793	82	10	,	,	PUNCT
inlawrev-3793	82	11	at	at	ADP
inlawrev-3793	82	12	23	23	NUM
inlawrev-3793	82	13	.	.	PUNCT
inlawrev-3793	82	14	18	18	NUM
inlawrev-3793	82	15	.	.	PUNCT
inlawrev-3793	83	1	these	these	DET
inlawrev-3793	83	2	guides	guide	NOUN
inlawrev-3793	83	3	are	be	AUX
inlawrev-3793	83	4	available	available	ADJ
inlawrev-3793	83	5	for	for	ADP
inlawrev-3793	83	6	purchase	purchase	NOUN
inlawrev-3793	83	7	on	on	ADP
inlawrev-3793	83	8	the	the	DET
inlawrev-3793	83	9	nada	nada	PROPN
inlawrev-3793	83	10	guides	guides	PROPN
inlawrev-3793	83	11	website	website	PROPN
inlawrev-3793	83	12	,	,	PUNCT
inlawrev-3793	83	13	http://	http://	PROPN
inlawrev-3793	83	14	www.nadaguides.org	www.nadaguides.org	X
inlawrev-3793	83	15	.	.	PROPN
inlawrev-3793	83	16	19	19	NUM
inlawrev-3793	83	17	.	.	PUNCT
inlawrev-3793	84	1	ind	ind	PROPN
inlawrev-3793	84	2	.	.	PUNCT
inlawrev-3793	85	1	code	code	PROPN
inlawrev-3793	85	2	§	§	PROPN
inlawrev-3793	85	3	61.1	61.1	NUM
inlawrev-3793	85	4	-31	-31	NOUN
inlawrev-3793	85	5	-7(b)(6	-7(b)(6	PUNCT
inlawrev-3793	85	6	)	)	PUNCT
inlawrev-3793	85	7	(	(	PUNCT
inlawrev-3793	85	8	2005	2005	NUM
inlawrev-3793	85	9	)	)	PUNCT
inlawrev-3793	85	10	.	.	PUNCT
inlawrev-3793	86	1	20	20	NUM
inlawrev-3793	86	2	.	.	PUNCT
inlawrev-3793	86	3	/d	/d	PUNCT
inlawrev-3793	87	1	§	§	PROPN
inlawrev-3793	87	2	6	6	NUM
inlawrev-3793	87	3	-	-	SYM
inlawrev-3793	87	4	1.1	1.1	NUM
inlawrev-3793	87	5	-	-	PUNCT
inlawrev-3793	87	6	1	1	NUM
inlawrev-3793	87	7	-	-	SYM
inlawrev-3793	87	8	1	1	NUM
inlawrev-3793	87	9	1	1	NUM
inlawrev-3793	87	10	.	.	PUNCT
inlawrev-3793	88	1	note	note	NOUN
inlawrev-3793	88	2	:	:	PUNCT
inlawrev-3793	88	3	"	"	PUNCT
inlawrev-3793	88	4	under	under	ADP
inlawrev-3793	88	5	current	current	ADJ
inlawrev-3793	88	6	dlgf	dlgf	NOUN
inlawrev-3793	88	7	assessment	assessment	NOUN
inlawrev-3793	88	8	rules	rule	NOUN
inlawrev-3793	88	9	,	,	PUNCT
inlawrev-3793	88	10	computer	computer	NOUN
inlawrev-3793	88	11	application	application	NOUN
inlawrev-3793	88	12	software	software	NOUN
inlawrev-3793	88	13	owned	own	VERB
inlawrev-3793	88	14	by	by	ADP
inlawrev-3793	88	15	a	a	DET
inlawrev-3793	88	16	business	business	NOUN
inlawrev-3793	88	17	is	be	AUX
inlawrev-3793	88	18	considered	consider	VERB
inlawrev-3793	88	19	intangible	intangible	ADJ
inlawrev-3793	88	20	property	property	NOUN
inlawrev-3793	88	21	and	and	CCONJ
inlawrev-3793	88	22	is	be	AUX
inlawrev-3793	88	23	not	not	PART
inlawrev-3793	88	24	assessed	assess	VERB
inlawrev-3793	88	25	except	except	SCONJ
inlawrev-3793	88	26	when	when	SCONJ
inlawrev-3793	88	27	cost	cost	VERB
inlawrev-3793	88	28	ofthe	ofthe	NOUN
inlawrev-3793	88	29	application	application	NOUN
inlawrev-3793	88	30	software	software	NOUN
inlawrev-3793	88	31	can	can	AUX
inlawrev-3793	88	32	not	not	PART
inlawrev-3793	88	33	be	be	AUX
inlawrev-3793	88	34	separately	separately	ADV
inlawrev-3793	88	35	identified	identify	VERB
inlawrev-3793	88	36	because	because	SCONJ
inlawrev-3793	88	37	it	it	PRON
inlawrev-3793	88	38	is	be	AUX
inlawrev-3793	88	39	combined	combine	VERB
inlawrev-3793	88	40	with	with	ADP
inlawrev-3793	88	41	the	the	DET
inlawrev-3793	88	42	cost	cost	NOUN
inlawrev-3793	88	43	of	of	ADP
inlawrev-3793	88	44	property	property	NOUN
inlawrev-3793	88	45	that	that	PRON
inlawrev-3793	88	46	is	be	AUX
inlawrev-3793	88	47	subject	subject	ADJ
inlawrev-3793	88	48	to	to	ADP
inlawrev-3793	88	49	assessment	assessment	NOUN
inlawrev-3793	88	50	.	.	PUNCT
inlawrev-3793	89	1	in	in	ADP
inlawrev-3793	89	2	the	the	DET
inlawrev-3793	89	3	case	case	NOUN
inlawrev-3793	89	4	where	where	SCONJ
inlawrev-3793	89	5	the	the	DET
inlawrev-3793	89	6	cost	cost	NOUN
inlawrev-3793	89	7	of	of	ADP
inlawrev-3793	89	8	the	the	DET
inlawrev-3793	89	9	application	application	NOUN
inlawrev-3793	89	10	software	software	NOUN
inlawrev-3793	89	11	can	can	AUX
inlawrev-3793	89	12	not	not	PART
inlawrev-3793	89	13	be	be	AUX
inlawrev-3793	89	14	separately	separately	ADV
inlawrev-3793	89	15	identified	identify	VERB
inlawrev-3793	89	16	,	,	PUNCT
inlawrev-3793	89	17	no	no	DET
inlawrev-3793	89	18	adjustment	adjustment	NOUN
inlawrev-3793	89	19	is	be	AUX
inlawrev-3793	89	20	made	make	VERB
inlawrev-3793	89	21	to	to	ADP
inlawrev-3793	89	22	the	the	DET
inlawrev-3793	89	23	cost	cost	NOUN
inlawrev-3793	89	24	ofthe	ofthe	NOUN
inlawrev-3793	89	25	other	other	ADJ
inlawrev-3793	89	26	asset(s	asset(s	NOUN
inlawrev-3793	89	27	)	)	PUNCT
inlawrev-3793	89	28	for	for	ADP
inlawrev-3793	89	29	reporting	report	VERB
inlawrev-3793	89	30	purposes	purpose	NOUN
inlawrev-3793	89	31	.	.	PUNCT
inlawrev-3793	89	32	"	"	PUNCT
inlawrev-3793	90	1	fiscal	fiscal	ADJ
inlawrev-3793	90	2	impact	impact	NOUN
inlawrev-3793	90	3	statement	statement	NOUN
inlawrev-3793	90	4	1	1	NUM
inlawrev-3793	90	5	120	120	NUM
inlawrev-3793	90	6	,	,	PUNCT
inlawrev-3793	90	7	supra	supra	NOUN
inlawrev-3793	90	8	note	note	NOUN
inlawrev-3793	90	9	16	16	NUM
inlawrev-3793	90	10	,	,	PUNCT
inlawrev-3793	90	11	at	at	ADP
inlawrev-3793	90	12	22	22	NUM
inlawrev-3793	90	13	.	.	NOUN
inlawrev-3793	90	14	2	2	NUM
inlawrev-3793	90	15	1	1	NUM
inlawrev-3793	90	16	.	.	PUNCT
inlawrev-3793	91	1	fiscal	fiscal	ADJ
inlawrev-3793	91	2	impact	impact	NOUN
inlawrev-3793	91	3	statement	statement	NOUN
inlawrev-3793	91	4	1	1	NUM
inlawrev-3793	91	5	1	1	NUM
inlawrev-3793	91	6	20	20	NUM
inlawrev-3793	91	7	,	,	PUNCT
inlawrev-3793	91	8	supra	supra	NOUN
inlawrev-3793	91	9	note	note	NOUN
inlawrev-3793	91	10	1	1	NUM
inlawrev-3793	91	11	6	6	NUM
inlawrev-3793	91	12	,	,	PUNCT
inlawrev-3793	91	13	at	at	ADP
inlawrev-3793	91	14	3	3	NUM
inlawrev-3793	91	15	.	.	PUNCT
inlawrev-3793	92	1	22	22	NUM
inlawrev-3793	92	2	.	.	PUNCT
inlawrev-3793	93	1	ind	ind	PROPN
inlawrev-3793	93	2	.	.	PUNCT
inlawrev-3793	94	1	code	code	PROPN
inlawrev-3793	94	2	§	§	PROPN
inlawrev-3793	94	3	61.1	61.1	NUM
inlawrev-3793	94	4	-231(a	-231(a	NUM
inlawrev-3793	94	5	)	)	PUNCT
inlawrev-3793	94	6	.	.	PUNCT
inlawrev-3793	95	1	23	23	NUM
inlawrev-3793	95	2	.	.	PUNCT
inlawrev-3793	96	1	m§6	m§6	NOUN
inlawrev-3793	96	2	-	-	PUNCT
inlawrev-3793	96	3	l.l-23	l.l-23	ADV
inlawrev-3793	96	4	-	-	PUNCT
inlawrev-3793	96	5	l(d	l(d	ADJ
inlawrev-3793	96	6	)	)	PUNCT
inlawrev-3793	96	7	.	.	PUNCT
inlawrev-3793	97	1	2006	2006	NUM
inlawrev-3793	97	2	]	]	PUNCT
inlawrev-3793	97	3	tax	tax	NOUN
inlawrev-3793	97	4	law	law	NOUN
inlawrev-3793	97	5	1243	1243	NUM
inlawrev-3793	97	6	who	who	PRON
inlawrev-3793	97	7	have	have	VERB
inlawrev-3793	97	8	the	the	DET
inlawrev-3793	97	9	power	power	NOUN
inlawrev-3793	97	10	to	to	PART
inlawrev-3793	97	11	deny	deny	VERB
inlawrev-3793	97	12	or	or	CCONJ
inlawrev-3793	97	13	alter	alter	VERB
inlawrev-3793	97	14	the	the	DET
inlawrev-3793	97	15	amounts	amount	NOUN
inlawrev-3793	97	16	submitted	submit	VERB
inlawrev-3793	97	17	.	.	PUNCT
inlawrev-3793	98	1	if	if	SCONJ
inlawrev-3793	98	2	the	the	DET
inlawrev-3793	98	3	schedule	schedule	NOUN
inlawrev-3793	98	4	is	be	AUX
inlawrev-3793	98	5	not	not	PART
inlawrev-3793	98	6	denied	deny	VERB
inlawrev-3793	98	7	before	before	ADP
inlawrev-3793	98	8	march	march	PROPN
inlawrev-3793	98	9	1	1	NUM
inlawrev-3793	98	10	of	of	ADP
inlawrev-3793	98	11	the	the	DET
inlawrev-3793	98	12	following	following	ADJ
inlawrev-3793	98	13	year	year	NOUN
inlawrev-3793	98	14	,	,	PUNCT
inlawrev-3793	98	15	then	then	ADV
inlawrev-3793	98	16	the	the	DET
inlawrev-3793	98	17	county	county	NOUN
inlawrev-3793	98	18	auditor	auditor	NOUN
inlawrev-3793	98	19	is	be	AUX
inlawrev-3793	98	20	required	require	VERB
inlawrev-3793	98	21	to	to	PART
inlawrev-3793	98	22	apply	apply	VERB
inlawrev-3793	98	23	the	the	DET
inlawrev-3793	98	24	abatement	abatement	NOUN
inlawrev-3793	98	25	in	in	ADP
inlawrev-3793	98	26	the	the	DET
inlawrev-3793	98	27	amount	amount	NOUN
inlawrev-3793	98	28	claimed	claim	VERB
inlawrev-3793	98	29	or	or	CCONJ
inlawrev-3793	98	30	the	the	DET
inlawrev-3793	98	31	amount	amount	NOUN
inlawrev-3793	98	32	as	as	SCONJ
inlawrev-3793	98	33	altered	alter	VERB
inlawrev-3793	98	34	by	by	ADP
inlawrev-3793	98	35	the	the	DET
inlawrev-3793	98	36	township	township	NOUN
inlawrev-3793	98	37	or	or	CCONJ
inlawrev-3793	98	38	county	county	NOUN
inlawrev-3793	98	39	assessor	assessor	NOUN
inlawrev-3793	98	40	.	.	PUNCT
inlawrev-3793	99	1	the	the	DET
inlawrev-3793	99	2	taxpayer	taxpayer	NOUN
inlawrev-3793	99	3	has	have	VERB
inlawrev-3793	99	4	forty	forty	NUM
inlawrev-3793	99	5	-	-	PUNCT
inlawrev-3793	99	6	five	five	NUM
inlawrev-3793	99	7	days	day	NOUN
inlawrev-3793	99	8	to	to	PART
inlawrev-3793	99	9	appeal	appeal	VERB
inlawrev-3793	99	10	a	a	DET
inlawrev-3793	99	11	denial	denial	NOUN
inlawrev-3793	99	12	or	or	CCONJ
inlawrev-3793	99	13	alteration	alteration	NOUN
inlawrev-3793	99	14	to	to	ADP
inlawrev-3793	99	15	the	the	DET
inlawrev-3793	99	16	abatement	abatement	NOUN
inlawrev-3793	99	17	schedule	schedule	NOUN
inlawrev-3793	99	18	as	as	ADP
inlawrev-3793	99	19	submitted.^"^	submitted.^"^	PROPN
inlawrev-3793	99	20	in	in	ADP
inlawrev-3793	99	21	addition	addition	NOUN
inlawrev-3793	99	22	,	,	PUNCT
inlawrev-3793	99	23	a	a	DET
inlawrev-3793	99	24	new	new	ADJ
inlawrev-3793	99	25	property	property	NOUN
inlawrev-3793	99	26	tax	tax	NOUN
inlawrev-3793	99	27	deduction	deduction	NOUN
inlawrev-3793	99	28	is	be	AUX
inlawrev-3793	99	29	available	available	ADJ
inlawrev-3793	99	30	beginning	begin	VERB
inlawrev-3793	99	31	with	with	ADP
inlawrev-3793	99	32	the	the	DET
inlawrev-3793	99	33	march	march	PROPN
inlawrev-3793	99	34	2006	2006	NUM
inlawrev-3793	99	35	assessment	assessment	NOUN
inlawrev-3793	99	36	if	if	SCONJ
inlawrev-3793	99	37	the	the	DET
inlawrev-3793	99	38	taxpayer	taxpayer	NOUN
inlawrev-3793	99	39	added	add	VERB
inlawrev-3793	99	40	to	to	ADP
inlawrev-3793	99	41	the	the	DET
inlawrev-3793	99	42	assessed	assessed	ADJ
inlawrev-3793	99	43	valuation	valuation	NOUN
inlawrev-3793	99	44	of	of	ADP
inlawrev-3793	99	45	real	real	ADJ
inlawrev-3793	99	46	property	property	NOUN
inlawrev-3793	99	47	through	through	ADP
inlawrev-3793	99	48	development	development	NOUN
inlawrev-3793	99	49	,	,	PUNCT
inlawrev-3793	99	50	redevelopment	redevelopment	NOUN
inlawrev-3793	99	51	,	,	PUNCT
inlawrev-3793	99	52	or	or	CCONJ
inlawrev-3793	99	53	rehabilitation.^^	rehabilitation.^^	NOUN
inlawrev-3793	99	54	this	this	DET
inlawrev-3793	99	55	deduction	deduction	NOUN
inlawrev-3793	99	56	is	be	AUX
inlawrev-3793	99	57	also	also	ADV
inlawrev-3793	99	58	available	available	ADJ
inlawrev-3793	99	59	for	for	ADP
inlawrev-3793	99	60	personal	personal	ADJ
inlawrev-3793	99	61	property	property	NOUN
inlawrev-3793	99	62	purchased	purchase	VERB
inlawrev-3793	99	63	by	by	ADP
inlawrev-3793	99	64	the	the	DET
inlawrev-3793	99	65	owner	owner	NOUN
inlawrev-3793	99	66	that	that	PRON
inlawrev-3793	99	67	was	be	AUX
inlawrev-3793	99	68	never	never	ADV
inlawrev-3793	99	69	before	before	SCONJ
inlawrev-3793	99	70	used	use	VERB
inlawrev-3793	99	71	by	by	ADP
inlawrev-3793	99	72	its	its	PRON
inlawrev-3793	99	73	owner	owner	NOUN
inlawrev-3793	99	74	in	in	ADP
inlawrev-3793	99	75	indiana.^^	indiana.^^	ADP
inlawrev-3793	99	76	this	this	DET
inlawrev-3793	99	77	real	real	ADJ
inlawrev-3793	99	78	property	property	NOUN
inlawrev-3793	99	79	deduction	deduction	NOUN
inlawrev-3793	99	80	excludes	exclude	VERB
inlawrev-3793	99	81	"	"	PUNCT
inlawrev-3793	99	82	golf	golf	NOUN
inlawrev-3793	99	83	courses	course	NOUN
inlawrev-3793	99	84	,	,	PUNCT
inlawrev-3793	99	85	country	country	NOUN
inlawrev-3793	99	86	clubs	club	NOUN
inlawrev-3793	99	87	,	,	PUNCT
inlawrev-3793	99	88	massage	massage	NOUN
inlawrev-3793	99	89	parlors	parlor	NOUN
inlawrev-3793	99	90	,	,	PUNCT
inlawrev-3793	99	91	tennis	tennis	NOUN
inlawrev-3793	99	92	clubs	club	NOUN
inlawrev-3793	99	93	,	,	PUNCT
inlawrev-3793	99	94	racetracks	racetrack	NOUN
inlawrev-3793	99	95	,	,	PUNCT
inlawrev-3793	99	96	package	package	NOUN
inlawrev-3793	99	97	liquor	liquor	NOUN
inlawrev-3793	99	98	stores	store	NOUN
inlawrev-3793	99	99	,	,	PUNCT
inlawrev-3793	99	100	residential	residential	ADJ
inlawrev-3793	99	101	property	property	NOUN
inlawrev-3793	99	102	unless	unless	SCONJ
inlawrev-3793	99	103	it	it	PRON
inlawrev-3793	99	104	is	be	AUX
inlawrev-3793	99	105	low	low	ADJ
inlawrev-3793	99	106	income	income	NOUN
inlawrev-3793	99	107	or	or	CCONJ
inlawrev-3793	99	108	in	in	ADP
inlawrev-3793	99	109	a	a	DET
inlawrev-3793	99	110	residentially	residentially	ADV
inlawrev-3793	99	111	distressed	distressed	ADJ
inlawrev-3793	99	112	area	area	NOUN
inlawrev-3793	99	113	,	,	PUNCT
inlawrev-3793	99	114	or	or	CCONJ
inlawrev-3793	99	115	facilities	facility	NOUN
inlawrev-3793	99	116	for	for	ADP
inlawrev-3793	99	117	skating	skating	NOUN
inlawrev-3793	99	118	,	,	PUNCT
inlawrev-3793	99	119	racquet	racquet	VERB
inlawrev-3793	99	120	sport	sport	NOUN
inlawrev-3793	99	121	,	,	PUNCT
inlawrev-3793	99	122	hot	hot	ADJ
inlawrev-3793	99	123	tubs	tub	NOUN
inlawrev-3793	99	124	,	,	PUNCT
inlawrev-3793	99	125	suntans	suntan	NOUN
inlawrev-3793	99	126	,	,	PUNCT
inlawrev-3793	99	127	retail	retail	ADJ
inlawrev-3793	99	128	food	food	NOUN
inlawrev-3793	99	129	and	and	CCONJ
inlawrev-3793	99	130	beverage	beverage	NOUN
inlawrev-3793	99	131	sales	sale	NOUN
inlawrev-3793	99	132	,	,	PUNCT
inlawrev-3793	99	133	automobile	automobile	NOUN
inlawrev-3793	99	134	sales	sale	NOUN
inlawrev-3793	99	135	or	or	CCONJ
inlawrev-3793	99	136	service	service	NOUN
inlawrev-3793	99	137	,	,	PUNCT
inlawrev-3793	99	138	or	or	CCONJ
inlawrev-3793	99	139	other	other	ADJ
inlawrev-3793	99	140	retail	retail	ADJ
inlawrev-3793	99	141	facilities	facility	NOUN
inlawrev-3793	99	142	.	.	PUNCT
inlawrev-3793	100	1	"	"	PUNCT
inlawrev-3793	100	2	^^	^^	CCONJ
inlawrev-3793	100	3	the	the	DET
inlawrev-3793	100	4	amount	amount	NOUN
inlawrev-3793	100	5	of	of	ADP
inlawrev-3793	100	6	the	the	DET
inlawrev-3793	100	7	deduction	deduction	NOUN
inlawrev-3793	100	8	is	be	AUX
inlawrev-3793	100	9	"	"	PUNCT
inlawrev-3793	100	10	equal	equal	ADJ
inlawrev-3793	100	11	to	to	ADP
inlawrev-3793	100	12	75	75	NUM
inlawrev-3793	100	13	%	%	NOUN
inlawrev-3793	100	14	of	of	ADP
inlawrev-3793	100	15	the	the	DET
inlawrev-3793	100	16	av	av	PROPN
inlawrev-3793	100	17	increase	increase	NOUN
inlawrev-3793	100	18	in	in	ADP
inlawrev-3793	100	19	the	the	DET
inlawrev-3793	100	20	first	first	ADJ
inlawrev-3793	100	21	assessment	assessment	NOUN
inlawrev-3793	100	22	year	year	NOUN
inlawrev-3793	100	23	,	,	PUNCT
inlawrev-3793	100	24	50	50	NUM
inlawrev-3793	100	25	%	%	NOUN
inlawrev-3793	100	26	in	in	ADP
inlawrev-3793	100	27	the	the	DET
inlawrev-3793	100	28	second	second	ADJ
inlawrev-3793	100	29	year	year	NOUN
inlawrev-3793	100	30	,	,	PUNCT
inlawrev-3793	100	31	and	and	CCONJ
inlawrev-3793	100	32	25	25	NUM
inlawrev-3793	100	33	%	%	NOUN
inlawrev-3793	100	34	in	in	ADP
inlawrev-3793	100	35	the	the	DET
inlawrev-3793	100	36	third	third	ADJ
inlawrev-3793	100	37	year	year	NOUN
inlawrev-3793	100	38	.	.	PUNCT
inlawrev-3793	101	1	"^^	"^^	PROPN
inlawrev-3793	101	2	this	this	DET
inlawrev-3793	101	3	statute	statute	NOUN
inlawrev-3793	101	4	also	also	ADV
inlawrev-3793	101	5	limits	limit	VERB
inlawrev-3793	101	6	a	a	DET
inlawrev-3793	101	7	property	property	NOUN
inlawrev-3793	101	8	owner	owner	NOUN
inlawrev-3793	101	9	to	to	ADP
inlawrev-3793	101	10	no	no	DET
inlawrev-3793	101	11	more	more	ADJ
inlawrev-3793	101	12	than	than	ADP
inlawrev-3793	101	13	$	$	SYM
inlawrev-3793	101	14	2	2	NUM
inlawrev-3793	101	15	million	million	NUM
inlawrev-3793	101	16	assessed	assess	VERB
inlawrev-3793	101	17	value	value	NOUN
inlawrev-3793	101	18	for	for	ADP
inlawrev-3793	101	19	real	real	ADJ
inlawrev-3793	101	20	property	property	NOUN
inlawrev-3793	101	21	deductions	deduction	NOUN
inlawrev-3793	101	22	and	and	CCONJ
inlawrev-3793	101	23	no	no	DET
inlawrev-3793	101	24	more	more	ADJ
inlawrev-3793	101	25	than	than	ADP
inlawrev-3793	101	26	$	$	SYM
inlawrev-3793	101	27	2	2	NUM
inlawrev-3793	101	28	million	million	NUM
inlawrev-3793	101	29	assessed	assess	VERB
inlawrev-3793	101	30	value	value	NOUN
inlawrev-3793	101	31	for	for	ADP
inlawrev-3793	101	32	personal	personal	ADJ
inlawrev-3793	101	33	property	property	NOUN
inlawrev-3793	101	34	deductions.^^	deductions.^^	NOUN
inlawrev-3793	102	1	a	a	DET
inlawrev-3793	102	2	property	property	NOUN
inlawrev-3793	102	3	owner	owner	NOUN
inlawrev-3793	102	4	is	be	AUX
inlawrev-3793	102	5	not	not	PART
inlawrev-3793	102	6	allowed	allow	VERB
inlawrev-3793	102	7	to	to	PART
inlawrev-3793	102	8	claim	claim	VERB
inlawrev-3793	102	9	this	this	DET
inlawrev-3793	102	10	deduction	deduction	NOUN
inlawrev-3793	102	11	in	in	ADP
inlawrev-3793	102	12	conjunction	conjunction	NOUN
inlawrev-3793	102	13	with	with	ADP
inlawrev-3793	102	14	other	other	ADJ
inlawrev-3793	102	15	abatements	abatement	NOUN
inlawrev-3793	102	16	.	.	PUNCT
inlawrev-3793	103	1	^^	^^	PUNCT
inlawrev-3793	103	2	the	the	DET
inlawrev-3793	103	3	general	general	ADJ
inlawrev-3793	103	4	assembly	assembly	NOUN
inlawrev-3793	103	5	pushed	push	VERB
inlawrev-3793	103	6	back	back	ADV
inlawrev-3793	103	7	the	the	DET
inlawrev-3793	103	8	starting	starting	NOUN
inlawrev-3793	103	9	date	date	NOUN
inlawrev-3793	103	10	for	for	ADP
inlawrev-3793	103	11	the	the	DET
inlawrev-3793	103	12	next	next	ADJ
inlawrev-3793	103	13	general	general	ADJ
inlawrev-3793	103	14	reassessment	reassessment	NOUN
inlawrev-3793	103	15	of	of	ADP
inlawrev-3793	103	16	real	real	ADJ
inlawrev-3793	103	17	property	property	NOUN
inlawrev-3793	103	18	by	by	ADP
inlawrev-3793	103	19	two	two	NUM
inlawrev-3793	103	20	years	year	NOUN
inlawrev-3793	103	21	.	.	PUNCT
inlawrev-3793	104	1	the	the	DET
inlawrev-3793	104	2	general	general	ADJ
inlawrev-3793	104	3	reassessment	reassessment	NOUN
inlawrev-3793	104	4	,	,	PUNCT
inlawrev-3793	104	5	which	which	PRON
inlawrev-3793	104	6	was	be	AUX
inlawrev-3793	104	7	previously	previously	ADV
inlawrev-3793	104	8	set	set	VERB
inlawrev-3793	104	9	to	to	PART
inlawrev-3793	104	10	start	start	VERB
inlawrev-3793	104	11	on	on	ADP
inlawrev-3793	104	12	july	july	PROPN
inlawrev-3793	104	13	1	1	NUM
inlawrev-3793	104	14	,	,	PUNCT
inlawrev-3793	104	15	2007	2007	NUM
inlawrev-3793	104	16	,	,	PUNCT
inlawrev-3793	104	17	will	will	AUX
inlawrev-3793	104	18	now	now	ADV
inlawrev-3793	104	19	begin	begin	VERB
inlawrev-3793	104	20	on	on	ADP
inlawrev-3793	104	21	july	july	PROPN
inlawrev-3793	104	22	1	1	NUM
inlawrev-3793	104	23	,	,	PUNCT
inlawrev-3793	104	24	2009	2009	NUM
inlawrev-3793	104	25	,	,	PUNCT
inlawrev-3793	104	26	and	and	CCONJ
inlawrev-3793	104	27	must	must	AUX
inlawrev-3793	104	28	be	be	AUX
inlawrev-3793	104	29	completed	complete	VERB
inlawrev-3793	104	30	by	by	ADP
inlawrev-3793	104	31	march	march	PROPN
inlawrev-3793	104	32	1	1	NUM
inlawrev-3793	104	33	,	,	PUNCT
inlawrev-3793	104	34	201	201	NUM
inlawrev-3793	104	35	1.^	1.^	NOUN
inlawrev-3793	104	36	'	'	PUNCT
inlawrev-3793	104	37	also	also	ADV
inlawrev-3793	104	38	,	,	PUNCT
inlawrev-3793	104	39	the	the	DET
inlawrev-3793	104	40	general	general	ADJ
inlawrev-3793	104	41	assembly	assembly	NOUN
inlawrev-3793	104	42	delayed	delay	VERB
inlawrev-3793	104	43	the	the	DET
inlawrev-3793	104	44	implementation	implementation	NOUN
inlawrev-3793	104	45	of	of	ADP
inlawrev-3793	104	46	annual	annual	ADJ
inlawrev-3793	104	47	adjustments	adjustment	NOUN
inlawrev-3793	104	48	to	to	ADP
inlawrev-3793	104	49	real	real	ADJ
inlawrev-3793	104	50	property	property	NOUN
inlawrev-3793	104	51	tax	tax	NOUN
inlawrev-3793	104	52	assessments	assessment	NOUN
inlawrev-3793	104	53	.	.	PUNCT
inlawrev-3793	105	1	these	these	DET
inlawrev-3793	105	2	adjustments	adjustment	NOUN
inlawrev-3793	105	3	,	,	PUNCT
inlawrev-3793	105	4	which	which	PRON
inlawrev-3793	105	5	were	be	AUX
inlawrev-3793	105	6	to	to	PART
inlawrev-3793	105	7	start	start	VERB
inlawrev-3793	105	8	with	with	ADP
inlawrev-3793	105	9	2005	2005	NUM
inlawrev-3793	105	10	assessments	assessment	NOUN
inlawrev-3793	105	11	,	,	PUNCT
inlawrev-3793	105	12	will	will	AUX
inlawrev-3793	105	13	now	now	ADV
inlawrev-3793	105	14	start	start	VERB
inlawrev-3793	105	15	with	with	ADP
inlawrev-3793	105	16	the	the	DET
inlawrev-3793	105	17	2006	2006	NUM
inlawrev-3793	105	18	assessments.^^	assessments.^^	NOUN
inlawrev-3793	106	1	this	this	DET
inlawrev-3793	106	2	legislation	legislation	NOUN
inlawrev-3793	106	3	also	also	ADV
inlawrev-3793	106	4	allows	allow	VERB
inlawrev-3793	106	5	the	the	DET
inlawrev-3793	106	6	dlgf	dlgf	NOUN
inlawrev-3793	106	7	to	to	PART
inlawrev-3793	106	8	employ	employ	VERB
inlawrev-3793	106	9	professional	professional	ADJ
inlawrev-3793	106	10	appraisers	appraiser	NOUN
inlawrev-3793	106	11	to	to	PART
inlawrev-3793	106	12	assist	assist	VERB
inlawrev-3793	106	13	with	with	ADP
inlawrev-3793	106	14	these	these	PRON
inlawrev-3793	106	15	adjustments.^^	adjustments.^^	ADP
inlawrev-3793	106	16	also	also	ADV
inlawrev-3793	106	17	,	,	PUNCT
inlawrev-3793	106	18	the	the	DET
inlawrev-3793	106	19	general	general	ADJ
inlawrev-3793	106	20	assembly	assembly	NOUN
inlawrev-3793	106	21	amended	amend	VERB
inlawrev-3793	106	22	the	the	DET
inlawrev-3793	106	23	factors	factor	NOUN
inlawrev-3793	106	24	that	that	PRON
inlawrev-3793	106	25	must	must	AUX
inlawrev-3793	106	26	be	be	AUX
inlawrev-3793	106	27	included	include	VERB
inlawrev-3793	106	28	in	in	ADP
inlawrev-3793	106	29	the	the	DET
inlawrev-3793	106	30	annual	annual	ADJ
inlawrev-3793	106	31	adjustment	adjustment	NOUN
inlawrev-3793	106	32	rule	rule	NOUN
inlawrev-3793	106	33	of	of	ADP
inlawrev-3793	106	34	the	the	DET
inlawrev-3793	106	35	dlgf.^"^	dlgf.^"^	NOUN
inlawrev-3793	106	36	in	in	ADP
inlawrev-3793	106	37	addition	addition	NOUN
inlawrev-3793	106	38	,	,	PUNCT
inlawrev-3793	106	39	the	the	DET
inlawrev-3793	106	40	dlgf	dlgf	NOUN
inlawrev-3793	106	41	24	24	NUM
inlawrev-3793	106	42	.	.	PUNCT
inlawrev-3793	107	1	legis	legis	PROPN
inlawrev-3793	107	2	.	.	PUNCT
inlawrev-3793	108	1	servs	servs	PROPN
inlawrev-3793	108	2	.	.	PUNCT
inlawrev-3793	109	1	agency	agency	NOUN
inlawrev-3793	109	2	,	,	PUNCT
inlawrev-3793	109	3	fiscalimpactstatement	fiscalimpactstatement	NOUN
inlawrev-3793	109	4	sb	sb	PROPN
inlawrev-3793	109	5	1	1	NUM
inlawrev-3793	109	6	,	,	PUNCT
inlawrev-3793	109	7	at	at	ADP
inlawrev-3793	109	8	7	7	NUM
inlawrev-3793	109	9	(	(	PUNCT
inlawrev-3793	109	10	2005	2005	NUM
inlawrev-3793	109	11	)	)	PUNCT
inlawrev-3793	110	1	[	[	X
inlawrev-3793	110	2	hereinafter	hereinafter	NOUN
inlawrev-3793	110	3	fiscal	fiscal	ADJ
inlawrev-3793	110	4	impact	impact	NOUN
inlawrev-3793	110	5	statement	statement	NOUN
inlawrev-3793	110	6	sbl	sbl	PROPN
inlawrev-3793	110	7	]	]	X
inlawrev-3793	110	8	,	,	PUNCT
inlawrev-3793	110	9	available	available	ADJ
inlawrev-3793	110	10	at	at	ADP
inlawrev-3793	110	11	http://www.in.gov/legislative/bills/2005/pdf/fiscal/	http://www.in.gov/legislative/bills/2005/pdf/fiscal/	X
inlawrev-3793	110	12	sb0001.008.pdf	sb0001.008.pdf	NOUN
inlawrev-3793	110	13	.	.	PUNCT
inlawrev-3793	111	1	25	25	NUM
inlawrev-3793	111	2	.	.	PUNCT
inlawrev-3793	112	1	ind	ind	PROPN
inlawrev-3793	112	2	.	.	PUNCT
inlawrev-3793	112	3	code	code	PROPN
inlawrev-3793	112	4	§	§	PROPN
inlawrev-3793	112	5	§	§	PROPN
inlawrev-3793	112	6	6	6	NUM
inlawrev-3793	112	7	-	-	SYM
inlawrev-3793	112	8	1.1	1.1	NUM
inlawrev-3793	112	9	-	-	PUNCT
inlawrev-3793	112	10	12.1	12.1	NUM
inlawrev-3793	112	11	-	-	SYM
inlawrev-3793	112	12	5	5	NUM
inlawrev-3793	112	13	,	,	PUNCT
inlawrev-3793	112	14	-5.1	-5.1	PROPN
inlawrev-3793	112	15	,	,	PUNCT
inlawrev-3793	112	16	-5.4	-5.4	PROPN
inlawrev-3793	112	17	,	,	PUNCT
inlawrev-3793	112	18	-5.6	-5.6	ADJ
inlawrev-3793	112	19	.	.	PUNCT
inlawrev-3793	113	1	26	26	NUM
inlawrev-3793	113	2	.	.	PUNCT
inlawrev-3793	114	1	w.	w.	PROPN
inlawrev-3793	114	2	§	§	PROPN
inlawrev-3793	114	3	6	6	NUM
inlawrev-3793	114	4	-	-	SYM
inlawrev-3793	114	5	1.1	1.1	NUM
inlawrev-3793	114	6	-	-	SYM
inlawrev-3793	114	7	12.4	12.4	NUM
inlawrev-3793	114	8	.	.	PUNCT
inlawrev-3793	115	1	27	27	NUM
inlawrev-3793	115	2	.	.	PUNCT
inlawrev-3793	116	1	fiscal	fiscal	ADJ
inlawrev-3793	116	2	impact	impact	NOUN
inlawrev-3793	116	3	statement	statement	NOUN
inlawrev-3793	116	4	sb	sb	PROPN
inlawrev-3793	116	5	1	1	NUM
inlawrev-3793	116	6	,	,	PUNCT
inlawrev-3793	116	7	supra	supra	PROPN
inlawrev-3793	116	8	note	note	NOUN
inlawrev-3793	116	9	24	24	NUM
inlawrev-3793	116	10	,	,	PUNCT
inlawrev-3793	116	11	at	at	ADP
inlawrev-3793	116	12	7	7	NUM
inlawrev-3793	116	13	.	.	NOUN
inlawrev-3793	116	14	28	28	NUM
inlawrev-3793	116	15	.	.	PUNCT
inlawrev-3793	117	1	i	i	PRON
inlawrev-3793	117	2	d.	d.	PROPN
inlawrev-3793	117	3	29	29	NUM
inlawrev-3793	117	4	.	.	PUNCT
inlawrev-3793	118	1	i	i	PRON
inlawrev-3793	118	2	d.	d.	PROPN
inlawrev-3793	118	3	30	30	NUM
inlawrev-3793	118	4	.	.	PUNCT
inlawrev-3793	119	1	i	i	PRON
inlawrev-3793	119	2	d.	d.	PROPN
inlawrev-3793	119	3	31	31	NUM
inlawrev-3793	119	4	.	.	PUNCT
inlawrev-3793	120	1	ind	ind	PROPN
inlawrev-3793	120	2	.	.	PUNCT
inlawrev-3793	121	1	code	code	PROPN
inlawrev-3793	121	2	§	§	PROPN
inlawrev-3793	121	3	6	6	NUM
inlawrev-3793	121	4	-	-	SYM
inlawrev-3793	121	5	1.1	1.1	NUM
inlawrev-3793	121	6	-4	-4	NOUN
inlawrev-3793	121	7	-	-	PUNCT
inlawrev-3793	121	8	4	4	NUM
inlawrev-3793	121	9	(	(	PUNCT
inlawrev-3793	121	10	2005	2005	NUM
inlawrev-3793	121	11	)	)	PUNCT
inlawrev-3793	121	12	.	.	PUNCT
inlawrev-3793	122	1	32	32	NUM
inlawrev-3793	122	2	.	.	PUNCT
inlawrev-3793	123	1	w.	w.	PROPN
inlawrev-3793	123	2	§	§	PROPN
inlawrev-3793	123	3	6	6	NUM
inlawrev-3793	123	4	-	-	SYM
inlawrev-3793	123	5	1.1	1.1	NUM
inlawrev-3793	123	6	-	-	PUNCT
inlawrev-3793	123	7	4	4	NUM
inlawrev-3793	123	8	-	-	SYM
inlawrev-3793	123	9	4.5	4.5	NUM
inlawrev-3793	123	10	.	.	PUNCT
inlawrev-3793	124	1	33	33	NUM
inlawrev-3793	124	2	.	.	PUNCT
inlawrev-3793	125	1	m.	m.	PROPN
inlawrev-3793	125	2	§	§	PROPN
inlawrev-3793	125	3	§	§	PROPN
inlawrev-3793	125	4	6	6	NUM
inlawrev-3793	125	5	-	-	SYM
inlawrev-3793	125	6	1.1	1.1	NUM
inlawrev-3793	125	7	-	-	PUNCT
inlawrev-3793	125	8	4	4	NUM
inlawrev-3793	125	9	-	-	SYM
inlawrev-3793	125	10	16,-17	16,-17	NUM
inlawrev-3793	125	11	.	.	PUNCT
inlawrev-3793	126	1	34	34	NUM
inlawrev-3793	126	2	.	.	PUNCT
inlawrev-3793	126	3	legis	legis	PROPN
inlawrev-3793	126	4	.	.	PUNCT
inlawrev-3793	127	1	servs	servs	PROPN
inlawrev-3793	127	2	.	.	PUNCT
inlawrev-3793	128	1	agency	agency	NOUN
inlawrev-3793	128	2	,	,	PUNCT
inlawrev-3793	128	3	fiscal	fiscal	ADJ
inlawrev-3793	128	4	impact	impact	NOUN
inlawrev-3793	128	5	statement	statement	NOUN
inlawrev-3793	128	6	sb327	sb327	PROPN
inlawrev-3793	128	7	,	,	PUNCT
inlawrev-3793	128	8	at	at	ADP
inlawrev-3793	128	9	1	1	NUM
inlawrev-3793	128	10	(	(	PUNCT
inlawrev-3793	128	11	2005	2005	NUM
inlawrev-3793	128	12	)	)	PUNCT
inlawrev-3793	129	1	[	[	X
inlawrev-3793	129	2	hereinafter	hereinafter	NOUN
inlawrev-3793	129	3	fiscalimpact	fiscalimpact	ADJ
inlawrev-3793	129	4	statement	statement	NOUN
inlawrev-3793	129	5	sb327	sb327	PROPN
inlawrev-3793	129	6	]	]	PUNCT
inlawrev-3793	129	7	,	,	PUNCT
inlawrev-3793	129	8	available	available	ADJ
inlawrev-3793	129	9	at	at	ADP
inlawrev-3793	129	10	http://www.in.gov/legislative/bills/2005/pdf/	http://www.in.gov/legislative/bills/2005/pdf/	VERB
inlawrev-3793	129	11	nscausb0327.008.pdf	nscausb0327.008.pdf	NOUN
inlawrev-3793	129	12	.	.	PUNCT
inlawrev-3793	130	1	1244	1244	NUM
inlawrev-3793	130	2	indiana	indiana	PROPN
inlawrev-3793	130	3	law	law	PROPN
inlawrev-3793	130	4	review	review	NOUN
inlawrev-3793	131	1	[	[	X
inlawrev-3793	131	2	vol	vol	NOUN
inlawrev-3793	131	3	.	.	PUNCT
inlawrev-3793	131	4	39	39	NUM
inlawrev-3793	131	5	:	:	SYM
inlawrev-3793	131	6	1239	1239	NUM
inlawrev-3793	131	7	is	be	AUX
inlawrev-3793	131	8	required	require	VERB
inlawrev-3793	131	9	to	to	ADP
inlawrev-3793	131	10	:	:	PUNCT
inlawrev-3793	131	11	(	(	PUNCT
inlawrev-3793	131	12	1	1	X
inlawrev-3793	131	13	)	)	PUNCT
inlawrev-3793	131	14	review	review	NOUN
inlawrev-3793	131	15	and	and	CCONJ
inlawrev-3793	131	16	certify	certify	VERB
inlawrev-3793	131	17	the	the	DET
inlawrev-3793	131	18	adjustments	adjustment	NOUN
inlawrev-3793	131	19	;	;	PUNCT
inlawrev-3793	131	20	(	(	PUNCT
inlawrev-3793	131	21	2	2	X
inlawrev-3793	131	22	)	)	PUNCT
inlawrev-3793	131	23	establish	establish	VERB
inlawrev-3793	131	24	local	local	ADJ
inlawrev-3793	131	25	deadlines	deadline	NOUN
inlawrev-3793	131	26	for	for	ADP
inlawrev-3793	131	27	the	the	DET
inlawrev-3793	131	28	adjustment	adjustment	NOUN
inlawrev-3793	131	29	determinations	determination	NOUN
inlawrev-3793	131	30	;	;	PUNCT
inlawrev-3793	131	31	(	(	PUNCT
inlawrev-3793	131	32	3	3	X
inlawrev-3793	131	33	)	)	PUNCT
inlawrev-3793	131	34	train	train	NOUN
inlawrev-3793	131	35	assessors	assessor	NOUN
inlawrev-3793	131	36	and	and	CCONJ
inlawrev-3793	131	37	county	county	NOUN
inlawrev-3793	131	38	auditors	auditor	NOUN
inlawrev-3793	131	39	in	in	ADP
inlawrev-3793	131	40	the	the	DET
inlawrev-3793	131	41	verification	verification	NOUN
inlawrev-3793	131	42	of	of	ADP
inlawrev-3793	131	43	sales	sale	NOUN
inlawrev-3793	131	44	;	;	PUNCT
inlawrev-3793	131	45	and	and	CCONJ
inlawrev-3793	131	46	(	(	PUNCT
inlawrev-3793	131	47	4	4	X
inlawrev-3793	131	48	)	)	PUNCT
inlawrev-3793	131	49	approve	approve	VERB
inlawrev-3793	131	50	the	the	DET
inlawrev-3793	131	51	choice	choice	NOUN
inlawrev-3793	131	52	of	of	ADP
inlawrev-3793	131	53	an	an	DET
inlawrev-3793	131	54	assessor	assessor	NOUN
inlawrev-3793	131	55	not	not	PART
inlawrev-3793	131	56	to	to	PART
inlawrev-3793	131	57	hire	hire	VERB
inlawrev-3793	131	58	professional	professional	ADJ
inlawrev-3793	131	59	appraisers	appraiser	NOUN
inlawrev-3793	131	60	to	to	PART
inlawrev-3793	131	61	assist	assist	VERB
inlawrev-3793	131	62	with	with	ADP
inlawrev-3793	131	63	the	the	DET
inlawrev-3793	131	64	general	general	PROPN
inlawrev-3793	131	65	reassessment.^^	reassessment.^^	NOUN
inlawrev-3793	132	1	the	the	DET
inlawrev-3793	132	2	law	law	NOUN
inlawrev-3793	132	3	also	also	ADV
inlawrev-3793	132	4	directs	direct	VERB
inlawrev-3793	132	5	the	the	DET
inlawrev-3793	132	6	dlgf	dlgf	NOUN
inlawrev-3793	132	7	to	to	PART
inlawrev-3793	132	8	make	make	VERB
inlawrev-3793	132	9	the	the	DET
inlawrev-3793	132	10	annual	annual	ADJ
inlawrev-3793	132	11	adjustment	adjustment	NOUN
inlawrev-3793	132	12	base	base	NOUN
inlawrev-3793	132	13	rate	rate	NOUN
inlawrev-3793	132	14	for	for	ADP
inlawrev-3793	132	15	agricultural	agricultural	ADJ
inlawrev-3793	132	16	land	land	NOUN
inlawrev-3793	132	17	$	$	SYM
inlawrev-3793	132	18	880	880	NUM
inlawrev-3793	132	19	per	per	ADP
inlawrev-3793	132	20	acre	acre	NOUN
inlawrev-3793	132	21	for	for	ADP
inlawrev-3793	132	22	the	the	DET
inlawrev-3793	132	23	2005	2005	NUM
inlawrev-3793	132	24	and	and	CCONJ
inlawrev-3793	132	25	2006	2006	NUM
inlawrev-3793	132	26	assessments.^^	assessments.^^	NOUN
inlawrev-3793	133	1	the	the	DET
inlawrev-3793	133	2	general	general	ADJ
inlawrev-3793	133	3	assembly	assembly	NOUN
inlawrev-3793	133	4	also	also	ADV
inlawrev-3793	133	5	passed	pass	VERB
inlawrev-3793	133	6	legislation	legislation	NOUN
inlawrev-3793	133	7	which	which	PRON
inlawrev-3793	133	8	requires	require	VERB
inlawrev-3793	133	9	the	the	DET
inlawrev-3793	133	10	dlgf	dlgf	NOUN
inlawrev-3793	133	11	to	to	PART
inlawrev-3793	133	12	adopt	adopt	VERB
inlawrev-3793	133	13	rules	rule	NOUN
inlawrev-3793	133	14	by	by	ADP
inlawrev-3793	133	15	july	july	PROPN
inlawrev-3793	133	16	1	1	NUM
inlawrev-3793	133	17	,	,	PUNCT
inlawrev-3793	133	18	2006	2006	NUM
inlawrev-3793	133	19	,	,	PUNCT
inlawrev-3793	133	20	to	to	PART
inlawrev-3793	133	21	establish	establish	VERB
inlawrev-3793	133	22	a	a	DET
inlawrev-3793	133	23	statewide	statewide	ADJ
inlawrev-3793	133	24	uniform	uniform	NOUN
inlawrev-3793	133	25	and	and	CCONJ
inlawrev-3793	133	26	common	common	ADJ
inlawrev-3793	133	27	property	property	NOUN
inlawrev-3793	133	28	tax	tax	NOUN
inlawrev-3793	133	29	management	management	NOUN
inlawrev-3793	133	30	system	system	NOUN
inlawrev-3793	133	31	.	.	PUNCT
inlawrev-3793	134	1	the	the	DET
inlawrev-3793	134	2	law	law	NOUN
inlawrev-3793	134	3	requires	require	VERB
inlawrev-3793	134	4	a	a	DET
inlawrev-3793	134	5	combination	combination	NOUN
inlawrev-3793	134	6	of	of	ADP
inlawrev-3793	134	7	the	the	DET
inlawrev-3793	134	8	county	county	NOUN
inlawrev-3793	134	9	auditor	auditor	NOUN
inlawrev-3793	134	10	,	,	PUNCT
inlawrev-3793	134	11	county	county	NOUN
inlawrev-3793	134	12	treasurer	treasurer	NOUN
inlawrev-3793	134	13	,	,	PUNCT
inlawrev-3793	134	14	and	and	CCONJ
inlawrev-3793	134	15	state	state	NOUN
inlawrev-3793	134	16	computer	computer	NOUN
inlawrev-3793	134	17	systems	system	NOUN
inlawrev-3793	134	18	for	for	ADP
inlawrev-3793	134	19	property	property	NOUN
inlawrev-3793	134	20	tax	tax	NOUN
inlawrev-3793	134	21	assessment	assessment	NOUN
inlawrev-3793	134	22	.	.	PUNCT
inlawrev-3793	135	1	the	the	DET
inlawrev-3793	135	2	dlgf	dlgf	NOUN
inlawrev-3793	135	3	is	be	AUX
inlawrev-3793	135	4	also	also	ADV
inlawrev-3793	135	5	required	require	VERB
inlawrev-3793	135	6	to	to	PART
inlawrev-3793	135	7	appoint	appoint	VERB
inlawrev-3793	135	8	an	an	DET
inlawrev-3793	135	9	advisory	advisory	ADJ
inlawrev-3793	135	10	committee	committee	NOUN
inlawrev-3793	135	11	with	with	ADP
inlawrev-3793	135	12	local	local	ADJ
inlawrev-3793	135	13	assessors	assessor	NOUN
inlawrev-3793	135	14	as	as	SCONJ
inlawrev-3793	135	15	members	member	NOUN
inlawrev-3793	135	16	to	to	PART
inlawrev-3793	135	17	assist	assist	VERB
inlawrev-3793	135	18	in	in	ADP
inlawrev-3793	135	19	the	the	DET
inlawrev-3793	135	20	implementation	implementation	NOUN
inlawrev-3793	135	21	of	of	ADP
inlawrev-3793	135	22	the	the	DET
inlawrev-3793	135	23	system	system	NOUN
inlawrev-3793	135	24	.	.	PUNCT
inlawrev-3793	136	1	^^	^^	PUNCT
inlawrev-3793	136	2	further	far	ADV
inlawrev-3793	136	3	,	,	PUNCT
inlawrev-3793	136	4	the	the	DET
inlawrev-3793	136	5	general	general	ADJ
inlawrev-3793	136	6	assembly	assembly	NOUN
inlawrev-3793	136	7	authorized	authorize	VERB
inlawrev-3793	136	8	the	the	DET
inlawrev-3793	136	9	dlgf	dlgf	NOUN
inlawrev-3793	136	10	to	to	PART
inlawrev-3793	136	11	take	take	VERB
inlawrev-3793	136	12	over	over	ADP
inlawrev-3793	136	13	local	local	ADJ
inlawrev-3793	136	14	assessment	assessment	NOUN
inlawrev-3793	136	15	,	,	PUNCT
inlawrev-3793	136	16	reassessment	reassessment	NOUN
inlawrev-3793	136	17	,	,	PUNCT
inlawrev-3793	136	18	or	or	CCONJ
inlawrev-3793	136	19	annual	annual	ADJ
inlawrev-3793	136	20	adjustment	adjustment	NOUN
inlawrev-3793	136	21	activities	activity	NOUN
inlawrev-3793	136	22	.	.	PUNCT
inlawrev-3793	137	1	the	the	DET
inlawrev-3793	137	2	dlgf	dlgf	NOUN
inlawrev-3793	137	3	,	,	PUNCT
inlawrev-3793	137	4	in	in	ADP
inlawrev-3793	137	5	order	order	NOUN
inlawrev-3793	137	6	to	to	PART
inlawrev-3793	137	7	conduct	conduct	VERB
inlawrev-3793	137	8	this	this	DET
inlawrev-3793	137	9	takeover	takeover	NOUN
inlawrev-3793	137	10	,	,	PUNCT
inlawrev-3793	137	11	must	must	AUX
inlawrev-3793	137	12	give	give	VERB
inlawrev-3793	137	13	at	at	ADV
inlawrev-3793	137	14	least	least	ADJ
inlawrev-3793	137	15	sixty	sixty	NUM
inlawrev-3793	137	16	days	day	NOUN
inlawrev-3793	137	17	notice	notice	NOUN
inlawrev-3793	137	18	and	and	CCONJ
inlawrev-3793	137	19	make	make	VERB
inlawrev-3793	137	20	a	a	DET
inlawrev-3793	137	21	determination	determination	NOUN
inlawrev-3793	137	22	that	that	SCONJ
inlawrev-3793	137	23	the	the	DET
inlawrev-3793	137	24	activities	activity	NOUN
inlawrev-3793	137	25	are	be	AUX
inlawrev-3793	137	26	not	not	PART
inlawrev-3793	137	27	being	be	AUX
inlawrev-3793	137	28	performed	perform	VERB
inlawrev-3793	137	29	properly.^^	properly.^^	PUNCT
inlawrev-3793	138	1	the	the	DET
inlawrev-3793	138	2	law	law	NOUN
inlawrev-3793	138	3	also	also	ADV
inlawrev-3793	138	4	requires	require	VERB
inlawrev-3793	138	5	that	that	SCONJ
inlawrev-3793	138	6	this	this	DET
inlawrev-3793	138	7	dlgf	dlgf	NOUN
inlawrev-3793	138	8	assessment	assessment	NOUN
inlawrev-3793	138	9	be	be	AUX
inlawrev-3793	138	10	paid	pay	VERB
inlawrev-3793	138	11	from	from	ADP
inlawrev-3793	138	12	the	the	DET
inlawrev-3793	138	13	county	county	NOUN
inlawrev-3793	138	14	assessment	assessment	NOUN
inlawrev-3793	138	15	fund.^^	fund.^^	PUNCT
inlawrev-3793	138	16	in	in	ADP
inlawrev-3793	138	17	addition	addition	NOUN
inlawrev-3793	138	18	,	,	PUNCT
inlawrev-3793	138	19	the	the	DET
inlawrev-3793	138	20	$	$	SYM
inlawrev-3793	138	21	10	10	NUM
inlawrev-3793	138	22	filing	filing	NOUN
inlawrev-3793	138	23	fee	fee	NOUN
inlawrev-3793	138	24	for	for	ADP
inlawrev-3793	138	25	sales	sale	NOUN
inlawrev-3793	138	26	disclosure	disclosure	NOUN
inlawrev-3793	138	27	forms	form	NOUN
inlawrev-3793	138	28	was	be	AUX
inlawrev-3793	138	29	extended	extend	VERB
inlawrev-3793	138	30	for	for	ADP
inlawrev-3793	138	31	six	six	NUM
inlawrev-3793	138	32	years	year	NOUN
inlawrev-3793	138	33	.	.	PUNCT
inlawrev-3793	139	1	'^^	'^^	NUM
inlawrev-3793	139	2	this	this	DET
inlawrev-3793	139	3	law	law	NOUN
inlawrev-3793	139	4	requires	require	VERB
inlawrev-3793	139	5	40	40	NUM
inlawrev-3793	139	6	%	%	NOUN
inlawrev-3793	139	7	of	of	ADP
inlawrev-3793	139	8	revenue	revenue	NOUN
inlawrev-3793	139	9	from	from	ADP
inlawrev-3793	139	10	the	the	DET
inlawrev-3793	139	11	fee	fee	NOUN
inlawrev-3793	139	12	in	in	ADP
inlawrev-3793	139	13	the	the	DET
inlawrev-3793	139	14	assessment	assessment	NOUN
inlawrev-3793	139	15	training	training	NOUN
inlawrev-3793	139	16	and	and	CCONJ
inlawrev-3793	139	17	administration	administration	NOUN
inlawrev-3793	139	18	fund	fund	NOUN
inlawrev-3793	139	19	,	,	PUNCT
inlawrev-3793	139	20	instead	instead	ADV
inlawrev-3793	139	21	of	of	ADP
inlawrev-3793	139	22	the	the	DET
inlawrev-3793	139	23	state	state	NOUN
inlawrev-3793	139	24	general	general	PROPN
inlawrev-3793	139	25	fund	fund	PROPN
inlawrev-3793	139	26	,	,	PUNCT
inlawrev-3793	139	27	and	and	CCONJ
inlawrev-3793	139	28	allows	allow	VERB
inlawrev-3793	139	29	the	the	DET
inlawrev-3793	139	30	ibtr	ibtr	NOUN
inlawrev-3793	139	31	to	to	PART
inlawrev-3793	139	32	use	use	VERB
inlawrev-3793	139	33	money	money	NOUN
inlawrev-3793	139	34	in	in	ADP
inlawrev-3793	139	35	that	that	DET
inlawrev-3793	139	36	fund	fund	NOUN
inlawrev-3793	139	37	to	to	PART
inlawrev-3793	139	38	conduct	conduct	VERB
inlawrev-3793	139	39	appeal	appeal	NOUN
inlawrev-3793	139	40	activities	activity	NOUN
inlawrev-3793	139	41	.	.	PUNCT
inlawrev-3793	140	1	"^^	"^^	VERB
inlawrev-3793	140	2	this	this	DET
inlawrev-3793	140	3	legislation	legislation	NOUN
inlawrev-3793	140	4	also	also	ADV
inlawrev-3793	140	5	amended	amend	VERB
inlawrev-3793	140	6	what	what	PRON
inlawrev-3793	140	7	is	be	AUX
inlawrev-3793	140	8	required	require	VERB
inlawrev-3793	140	9	to	to	PART
inlawrev-3793	140	10	appear	appear	VERB
inlawrev-3793	140	11	on	on	ADP
inlawrev-3793	140	12	the	the	DET
inlawrev-3793	140	13	sales	sale	NOUN
inlawrev-3793	140	14	disclosure	disclosure	NOUN
inlawrev-3793	140	15	form	form	NOUN
inlawrev-3793	140	16	and	and	CCONJ
inlawrev-3793	140	17	required	require	VERB
inlawrev-3793	140	18	sales	sale	NOUN
inlawrev-3793	140	19	disclosure	disclosure	NOUN
inlawrev-3793	140	20	forms	form	NOUN
inlawrev-3793	140	21	to	to	PART
inlawrev-3793	140	22	be	be	AUX
inlawrev-3793	140	23	submitted	submit	VERB
inlawrev-3793	140	24	for	for	ADP
inlawrev-3793	140	25	property	property	NOUN
inlawrev-3793	140	26	exempt	exempt	ADJ
inlawrev-3793	140	27	from	from	ADP
inlawrev-3793	140	28	property	property	NOUN
inlawrev-3793	140	29	taxes	taxis	NOUN
inlawrev-3793	140	30	.	.	PUNCT
inlawrev-3793	141	1	"^^	"^^	PROPN
inlawrev-3793	141	2	also	also	ADV
inlawrev-3793	141	3	,	,	PUNCT
inlawrev-3793	141	4	the	the	DET
inlawrev-3793	141	5	telephone	telephone	NOUN
inlawrev-3793	141	6	number	number	NOUN
inlawrev-3793	141	7	and	and	CCONJ
inlawrev-3793	141	8	name	name	NOUN
inlawrev-3793	141	9	of	of	ADP
inlawrev-3793	141	10	the	the	DET
inlawrev-3793	141	11	person	person	NOUN
inlawrev-3793	141	12	who	who	PRON
inlawrev-3793	141	13	prepared	prepare	VERB
inlawrev-3793	141	14	the	the	DET
inlawrev-3793	141	15	form	form	NOUN
inlawrev-3793	141	16	is	be	AUX
inlawrev-3793	141	17	now	now	ADV
inlawrev-3793	141	18	required	require	VERB
inlawrev-3793	141	19	to	to	PART
inlawrev-3793	141	20	appear	appear	VERB
inlawrev-3793	141	21	on	on	ADP
inlawrev-3793	141	22	the	the	DET
inlawrev-3793	141	23	sales	sale	NOUN
inlawrev-3793	141	24	disclosure	disclosure	NOUN
inlawrev-3793	141	25	form	form	NOUN
inlawrev-3793	141	26	.	.	PUNCT
inlawrev-3793	142	1	"^^	"^^	PROPN
inlawrev-3793	142	2	the	the	DET
inlawrev-3793	142	3	general	general	ADJ
inlawrev-3793	142	4	assembly	assembly	NOUN
inlawrev-3793	142	5	also	also	ADV
inlawrev-3793	142	6	passed	pass	VERB
inlawrev-3793	142	7	legislation	legislation	NOUN
inlawrev-3793	142	8	which	which	PRON
inlawrev-3793	142	9	requires	require	VERB
inlawrev-3793	142	10	the	the	DET
inlawrev-3793	142	11	idsr	idsr	NOUN
inlawrev-3793	142	12	to	to	PART
inlawrev-3793	142	13	withhold	withhold	VERB
inlawrev-3793	142	14	a	a	DET
inlawrev-3793	142	15	portion	portion	NOUN
inlawrev-3793	142	16	of	of	ADP
inlawrev-3793	142	17	the	the	DET
inlawrev-3793	142	18	state	state	NOUN
inlawrev-3793	142	19	property	property	NOUN
inlawrev-3793	142	20	tax	tax	NOUN
inlawrev-3793	142	21	replacement	replacement	NOUN
inlawrev-3793	142	22	and	and	CCONJ
inlawrev-3793	142	23	homestead	homestead	NOUN
inlawrev-3793	142	24	credit	credit	NOUN
inlawrev-3793	142	25	distributions	distribution	NOUN
inlawrev-3793	142	26	to	to	ADP
inlawrev-3793	142	27	a	a	DET
inlawrev-3793	142	28	county	county	NOUN
inlawrev-3793	142	29	if	if	SCONJ
inlawrev-3793	142	30	'	'	PRON
inlawrev-3793	142	31	^'^	^'^	NUM
inlawrev-3793	142	32	:	:	PUNCT
inlawrev-3793	142	33	(	(	PUNCT
inlawrev-3793	142	34	1	1	X
inlawrev-3793	142	35	)	)	PUNCT
inlawrev-3793	142	36	the	the	DET
inlawrev-3793	142	37	county	county	NOUN
inlawrev-3793	142	38	assessor	assessor	NOUN
inlawrev-3793	142	39	fails	fail	VERB
inlawrev-3793	142	40	to	to	PART
inlawrev-3793	142	41	forward	forward	VERB
inlawrev-3793	142	42	sales	sale	NOUN
inlawrev-3793	142	43	disclosure	disclosure	NOUN
inlawrev-3793	142	44	forms	form	NOUN
inlawrev-3793	142	45	to	to	ADP
inlawrev-3793	142	46	the	the	DET
inlawrev-3793	142	47	dlgf	dlgf	NOUN
inlawrev-3793	142	48	in	in	ADP
inlawrev-3793	142	49	a	a	DET
inlawrev-3793	142	50	timely	timely	ADJ
inlawrev-3793	142	51	manner	manner	NOUN
inlawrev-3793	142	52	;	;	PUNCT
inlawrev-3793	142	53	(	(	PUNCT
inlawrev-3793	142	54	2	2	X
inlawrev-3793	142	55	)	)	PUNCT
inlawrev-3793	142	56	local	local	ADJ
inlawrev-3793	142	57	assessors	assessor	NOUN
inlawrev-3793	142	58	have	have	AUX
inlawrev-3793	142	59	not	not	PART
inlawrev-3793	142	60	forwarded	forward	VERB
inlawrev-3793	142	61	form	form	NOUN
inlawrev-3793	142	62	15	15	NUM
inlawrev-3793	142	63	assessment	assessment	NOUN
inlawrev-3793	142	64	information	information	NOUN
inlawrev-3793	142	65	to	to	ADP
inlawrev-3793	142	66	the	the	DET
inlawrev-3793	142	67	dlgf	dlgf	NOUN
inlawrev-3793	142	68	in	in	ADP
inlawrev-3793	142	69	a	a	DET
inlawrev-3793	142	70	timely	timely	ADJ
inlawrev-3793	142	71	manner	manner	NOUN
inlawrev-3793	142	72	;	;	PUNCT
inlawrev-3793	142	73	(	(	PUNCT
inlawrev-3793	142	74	3	3	X
inlawrev-3793	142	75	)	)	PUNCT
inlawrev-3793	142	76	the	the	DET
inlawrev-3793	142	77	county	county	NOUN
inlawrev-3793	142	78	auditor	auditor	NOUN
inlawrev-3793	142	79	fails	fail	VERB
inlawrev-3793	142	80	to	to	PART
inlawrev-3793	142	81	pay	pay	VERB
inlawrev-3793	142	82	a	a	DET
inlawrev-3793	142	83	contractor	contractor	NOUN
inlawrev-3793	142	84	's	's	PART
inlawrev-3793	142	85	bill	bill	NOUN
inlawrev-3793	142	86	under	under	ADP
inlawrev-3793	142	87	stateconducted	stateconducte	VERB
inlawrev-3793	142	88	assessment	assessment	NOUN
inlawrev-3793	142	89	or	or	CCONJ
inlawrev-3793	142	90	reassessment	reassessment	NOUN
inlawrev-3793	142	91	;	;	PUNCT
inlawrev-3793	142	92	35	35	NUM
inlawrev-3793	142	93	.	.	PUNCT
inlawrev-3793	143	1	i	i	PRON
inlawrev-3793	143	2	d.	d.	PROPN
inlawrev-3793	143	3	36	36	NUM
inlawrev-3793	143	4	.	.	PUNCT
inlawrev-3793	144	1	i	i	PRON
inlawrev-3793	144	2	d.	d.	PROPN
inlawrev-3793	144	3	§	§	PROPN
inlawrev-3793	144	4	6	6	NUM
inlawrev-3793	144	5	-	-	SYM
inlawrev-3793	144	6	1.1	1.1	NUM
inlawrev-3793	144	7	-	-	PUNCT
inlawrev-3793	144	8	1	1	NUM
inlawrev-3793	144	9	-	-	NUM
inlawrev-3793	144	10	3.1	3.1	NUM
inlawrev-3793	144	11	.	.	PUNCT
inlawrev-3793	145	1	37	37	NUM
inlawrev-3793	145	2	.	.	PUNCT
inlawrev-3793	146	1	i	i	PRON
inlawrev-3793	146	2	d.	d.	PROPN
inlawrev-3793	146	3	§	§	PROPN
inlawrev-3793	146	4	6	6	NUM
inlawrev-3793	146	5	-	-	SYM
inlawrev-3793	146	6	1.1	1.1	NUM
inlawrev-3793	146	7	-	-	NUM
inlawrev-3793	146	8	31.5	31.5	NUM
inlawrev-3793	146	9	-	-	SYM
inlawrev-3793	146	10	3.5	3.5	NUM
inlawrev-3793	146	11	.	.	PUNCT
inlawrev-3793	147	1	38	38	NUM
inlawrev-3793	147	2	.	.	PUNCT
inlawrev-3793	148	1	m.	m.	NOUN
inlawrev-3793	148	2	§	§	PROPN
inlawrev-3793	148	3	§	§	PROPN
inlawrev-3793	148	4	6	6	NUM
inlawrev-3793	148	5	-	-	SYM
inlawrev-3793	148	6	1.1	1.1	NUM
inlawrev-3793	148	7	-	-	PUNCT
inlawrev-3793	148	8	4	4	NUM
inlawrev-3793	148	9	-	-	SYM
inlawrev-3793	148	10	31	31	NUM
inlawrev-3793	148	11	,	,	PUNCT
inlawrev-3793	148	12	-31.5	-31.5	PROPN
inlawrev-3793	148	13	,	,	PUNCT
inlawrev-3793	148	14	-31.6	-31.6	PRON
inlawrev-3793	148	15	,	,	PUNCT
inlawrev-3793	148	16	-31.7	-31.7	PROPN
inlawrev-3793	148	17	.	.	PUNCT
inlawrev-3793	148	18	39	39	NUM
inlawrev-3793	148	19	.	.	PUNCT
inlawrev-3793	149	1	m§	m§	PROPN
inlawrev-3793	149	2	6	6	NUM
inlawrev-3793	149	3	-	-	SYM
inlawrev-3793	149	4	1.1	1.1	NUM
inlawrev-3793	149	5	-	-	PUNCT
inlawrev-3793	149	6	4	4	NUM
inlawrev-3793	149	7	-	-	NUM
inlawrev-3793	149	8	27.5	27.5	NUM
inlawrev-3793	149	9	.	.	PUNCT
inlawrev-3793	150	1	40	40	NUM
inlawrev-3793	150	2	.	.	PUNCT
inlawrev-3793	151	1	fiscal	fiscal	ADJ
inlawrev-3793	151	2	impact	impact	NOUN
inlawrev-3793	151	3	statement	statement	NOUN
inlawrev-3793	151	4	sb327	sb327	PROPN
inlawrev-3793	151	5	,	,	PUNCT
inlawrev-3793	151	6	supra	supra	PROPN
inlawrev-3793	151	7	note	note	PROPN
inlawrev-3793	151	8	34	34	NUM
inlawrev-3793	151	9	,	,	PUNCT
inlawrev-3793	151	10	at	at	ADP
inlawrev-3793	151	11	2	2	NUM
inlawrev-3793	151	12	.	.	NOUN
inlawrev-3793	151	13	41	41	NUM
inlawrev-3793	151	14	.	.	PUNCT
inlawrev-3793	152	1	i	i	PRON
inlawrev-3793	152	2	d.	d.	PROPN
inlawrev-3793	152	3	42	42	NUM
inlawrev-3793	152	4	.	.	PUNCT
inlawrev-3793	153	1	ind	ind	PROPN
inlawrev-3793	153	2	.	.	PUNCT
inlawrev-3793	154	1	code	code	PROPN
inlawrev-3793	154	2	§	§	PROPN
inlawrev-3793	154	3	6	6	NUM
inlawrev-3793	154	4	-	-	SYM
inlawrev-3793	154	5	1.1	1.1	NUM
inlawrev-3793	154	6	-	-	PUNCT
inlawrev-3793	154	7	5	5	NUM
inlawrev-3793	154	8	-	-	SYM
inlawrev-3793	154	9	5.5	5.5	NUM
inlawrev-3793	154	10	.	.	PUNCT
inlawrev-3793	155	1	43	43	NUM
inlawrev-3793	155	2	.	.	PUNCT
inlawrev-3793	156	1	i	i	PRON
inlawrev-3793	156	2	d.	d.	PROPN
inlawrev-3793	156	3	44	44	NUM
inlawrev-3793	156	4	.	.	PUNCT
inlawrev-3793	157	1	i	i	PRON
inlawrev-3793	157	2	d.	d.	PROPN
inlawrev-3793	157	3	§	§	PROPN
inlawrev-3793	157	4	6	6	NUM
inlawrev-3793	157	5	-	-	SYM
inlawrev-3793	157	6	1.1	1.1	NUM
inlawrev-3793	157	7	-	-	PUNCT
inlawrev-3793	157	8	21	21	NUM
inlawrev-3793	157	9	-	-	SYM
inlawrev-3793	157	10	4	4	NUM
inlawrev-3793	157	11	.	.	NOUN
inlawrev-3793	157	12	2006	2006	NUM
inlawrev-3793	157	13	]	]	PUNCT
inlawrev-3793	157	14	tax	tax	NOUN
inlawrev-3793	157	15	law	law	NOUN
inlawrev-3793	157	16	1245	1245	NUM
inlawrev-3793	157	17	(	(	PUNCT
inlawrev-3793	157	18	4	4	NUM
inlawrev-3793	157	19	)	)	PUNCT
inlawrev-3793	157	20	local	local	ADJ
inlawrev-3793	157	21	assessors	assessor	NOUN
inlawrev-3793	157	22	have	have	AUX
inlawrev-3793	157	23	not	not	PART
inlawrev-3793	157	24	transmitted	transmit	VERB
inlawrev-3793	157	25	parcel	parcel	NOUN
inlawrev-3793	157	26	level	level	NOUN
inlawrev-3793	157	27	assessment	assessment	NOUN
inlawrev-3793	157	28	data	datum	NOUN
inlawrev-3793	157	29	to	to	ADP
inlawrev-3793	157	30	the	the	DET
inlawrev-3793	157	31	dlgf	dlgf	NOUN
inlawrev-3793	157	32	by	by	ADP
inlawrev-3793	157	33	october	october	PROPN
inlawrev-3793	157	34	1	1	NUM
inlawrev-3793	157	35	;	;	PUNCT
inlawrev-3793	157	36	(	(	PUNCT
inlawrev-3793	157	37	5	5	X
inlawrev-3793	157	38	)	)	PUNCT
inlawrev-3793	157	39	the	the	DET
inlawrev-3793	157	40	county	county	NOUN
inlawrev-3793	157	41	has	have	AUX
inlawrev-3793	157	42	not	not	PART
inlawrev-3793	157	43	established	establish	VERB
inlawrev-3793	157	44	a	a	DET
inlawrev-3793	157	45	parcel	parcel	NOUN
inlawrev-3793	157	46	number	number	NOUN
inlawrev-3793	157	47	indexing	indexing	NOUN
inlawrev-3793	157	48	system	system	NOUN
inlawrev-3793	157	49	in	in	ADP
inlawrev-3793	157	50	a	a	DET
inlawrev-3793	157	51	timely	timely	ADJ
inlawrev-3793	157	52	manner	manner	NOUN
inlawrev-3793	157	53	;	;	PUNCT
inlawrev-3793	157	54	or	or	CCONJ
inlawrev-3793	157	55	,	,	PUNCT
inlawrev-3793	157	56	(	(	PUNCT
inlawrev-3793	157	57	6	6	X
inlawrev-3793	157	58	)	)	PUNCT
inlawrev-3793	157	59	a	a	DET
inlawrev-3793	157	60	township	township	NOUN
inlawrev-3793	157	61	or	or	CCONJ
inlawrev-3793	157	62	county	county	NOUN
inlawrev-3793	157	63	official	official	NOUN
inlawrev-3793	157	64	has	have	AUX
inlawrev-3793	157	65	not	not	PART
inlawrev-3793	157	66	provided	provide	VERB
inlawrev-3793	157	67	other	other	ADJ
inlawrev-3793	157	68	required	require	VERB
inlawrev-3793	157	69	information	information	NOUN
inlawrev-3793	157	70	to	to	ADP
inlawrev-3793	157	71	the	the	DET
inlawrev-3793	157	72	dlgf	dlgf	NOUN
inlawrev-3793	157	73	in	in	ADP
inlawrev-3793	157	74	a	a	DET
inlawrev-3793	157	75	timely	timely	ADJ
inlawrev-3793	157	76	manner	manner	NOUN
inlawrev-3793	157	77	.	.	PUNCT
inlawrev-3793	158	1	'*^	'*^	PROPN
inlawrev-3793	158	2	also	also	ADV
inlawrev-3793	158	3	,	,	PUNCT
inlawrev-3793	158	4	legislation	legislation	NOUN
inlawrev-3793	158	5	was	be	AUX
inlawrev-3793	158	6	adopted	adopt	VERB
inlawrev-3793	158	7	that	that	PRON
inlawrev-3793	158	8	prohibits	prohibit	VERB
inlawrev-3793	158	9	an	an	DET
inlawrev-3793	158	10	appraiser	appraiser	NOUN
inlawrev-3793	158	11	(	(	PUNCT
inlawrev-3793	158	12	or	or	CCONJ
inlawrev-3793	158	13	a	a	DET
inlawrev-3793	158	14	technical	technical	ADJ
inlawrev-3793	158	15	advisor	advisor	NOUN
inlawrev-3793	158	16	)	)	PUNCT
inlawrev-3793	158	17	who	who	PRON
inlawrev-3793	158	18	contracts	contract	VERB
inlawrev-3793	158	19	with	with	ADP
inlawrev-3793	158	20	a	a	DET
inlawrev-3793	158	21	township	township	NOUN
inlawrev-3793	158	22	or	or	CCONJ
inlawrev-3793	158	23	county	county	NOUN
inlawrev-3793	158	24	from	from	ADP
inlawrev-3793	158	25	representing	represent	VERB
inlawrev-3793	158	26	taxpayers	taxpayer	NOUN
inlawrev-3793	158	27	in	in	ADP
inlawrev-3793	158	28	an	an	DET
inlawrev-3793	158	29	appeal	appeal	NOUN
inlawrev-3793	158	30	,	,	PUNCT
inlawrev-3793	158	31	unless	unless	SCONJ
inlawrev-3793	158	32	the	the	DET
inlawrev-3793	158	33	appraiser	appraiser	NOUN
inlawrev-3793	158	34	's	's	PART
inlawrev-3793	158	35	contract	contract	NOUN
inlawrev-3793	158	36	with	with	ADP
inlawrev-3793	158	37	the	the	DET
inlawrev-3793	158	38	local	local	ADJ
inlawrev-3793	158	39	unit	unit	NOUN
inlawrev-3793	158	40	is	be	AUX
inlawrev-3793	158	41	over	over	ADV
inlawrev-3793	158	42	and	and	CCONJ
inlawrev-3793	158	43	the	the	DET
inlawrev-3793	158	44	appraiser	appraiser	NOUN
inlawrev-3793	158	45	was	be	AUX
inlawrev-3793	158	46	not	not	PART
inlawrev-3793	158	47	directly	directly	ADV
inlawrev-3793	158	48	involved	involve	VERB
inlawrev-3793	158	49	with	with	ADP
inlawrev-3793	158	50	the	the	DET
inlawrev-3793	158	51	taxpayer	taxpayer	NOUN
inlawrev-3793	158	52	's	's	PART
inlawrev-3793	158	53	issue	issue	NOUN
inlawrev-3793	158	54	while	while	SCONJ
inlawrev-3793	158	55	under	under	ADP
inlawrev-3793	158	56	contract	contract	NOUN
inlawrev-3793	158	57	.	.	PUNCT
inlawrev-3793	159	1	"^^	"^^	PROPN
inlawrev-3793	159	2	the	the	DET
inlawrev-3793	159	3	general	general	PROPN
inlawrev-3793	159	4	assembly	assembly	NOUN
inlawrev-3793	159	5	chose	choose	VERB
inlawrev-3793	159	6	to	to	PART
inlawrev-3793	159	7	allow	allow	VERB
inlawrev-3793	159	8	retroactive	retroactive	ADJ
inlawrev-3793	159	9	property	property	NOUN
inlawrev-3793	159	10	tax	tax	NOUN
inlawrev-3793	159	11	exemptions	exemption	NOUN
inlawrev-3793	159	12	for	for	ADP
inlawrev-3793	159	13	:	:	PUNCT
inlawrev-3793	159	14	(	(	PUNCT
inlawrev-3793	159	15	1	1	X
inlawrev-3793	159	16	)	)	PUNCT
inlawrev-3793	159	17	a	a	DET
inlawrev-3793	159	18	youth	youth	NOUN
inlawrev-3793	159	19	soccer	soccer	NOUN
inlawrev-3793	159	20	association;'*^	association;'*^	NOUN
inlawrev-3793	159	21	(	(	PUNCT
inlawrev-3793	159	22	2	2	NUM
inlawrev-3793	159	23	)	)	PUNCT
inlawrev-3793	159	24	a	a	DET
inlawrev-3793	159	25	religious	religious	ADJ
inlawrev-3793	159	26	organization;"^^	organization;"^^	NOUN
inlawrev-3793	159	27	(	(	PUNCT
inlawrev-3793	159	28	3	3	X
inlawrev-3793	159	29	)	)	PUNCT
inlawrev-3793	159	30	a	a	DET
inlawrev-3793	159	31	sorority;"^^	sorority;"^^	NOUN
inlawrev-3793	159	32	and	and	CCONJ
inlawrev-3793	159	33	(	(	PUNCT
inlawrev-3793	159	34	4	4	X
inlawrev-3793	159	35	)	)	PUNCT
inlawrev-3793	159	36	a	a	DET
inlawrev-3793	159	37	conservation	conservation	NOUN
inlawrev-3793	159	38	organization.^^	organization.^^	NOUN
inlawrev-3793	160	1	these	these	DET
inlawrev-3793	160	2	exemptions	exemption	NOUN
inlawrev-3793	160	3	are	be	AUX
inlawrev-3793	160	4	meant	mean	VERB
inlawrev-3793	160	5	to	to	PART
inlawrev-3793	160	6	address	address	VERB
inlawrev-3793	160	7	specific	specific	ADJ
inlawrev-3793	160	8	situations	situation	NOUN
inlawrev-3793	160	9	for	for	ADP
inlawrev-3793	160	10	specific	specific	ADJ
inlawrev-3793	160	11	organizations	organization	NOUN
inlawrev-3793	160	12	that	that	PRON
inlawrev-3793	160	13	failed	fail	VERB
inlawrev-3793	160	14	to	to	PART
inlawrev-3793	160	15	properly	properly	ADV
inlawrev-3793	160	16	apply	apply	VERB
inlawrev-3793	160	17	or	or	CCONJ
inlawrev-3793	160	18	receive	receive	VERB
inlawrev-3793	160	19	a	a	DET
inlawrev-3793	160	20	property	property	NOUN
inlawrev-3793	160	21	tax	tax	NOUN
inlawrev-3793	160	22	exemption	exemption	NOUN
inlawrev-3793	160	23	(	(	PUNCT
inlawrev-3793	160	24	to	to	PART
inlawrev-3793	160	25	which	which	PRON
inlawrev-3793	160	26	the	the	DET
inlawrev-3793	160	27	organization	organization	NOUN
inlawrev-3793	160	28	would	would	AUX
inlawrev-3793	160	29	have	have	AUX
inlawrev-3793	160	30	been	be	AUX
inlawrev-3793	160	31	entitled	entitle	VERB
inlawrev-3793	160	32	)	)	PUNCT
inlawrev-3793	160	33	in	in	ADP
inlawrev-3793	160	34	the	the	DET
inlawrev-3793	160	35	year	year	NOUN
inlawrev-3793	160	36	in	in	ADP
inlawrev-3793	160	37	which	which	PRON
inlawrev-3793	160	38	the	the	DET
inlawrev-3793	160	39	property	property	NOUN
inlawrev-3793	160	40	taxes	taxis	NOUN
inlawrev-3793	160	41	were	be	AUX
inlawrev-3793	160	42	assessed	assess	VERB
inlawrev-3793	160	43	.	.	PUNCT
inlawrev-3793	161	1	additionally	additionally	ADV
inlawrev-3793	161	2	,	,	PUNCT
inlawrev-3793	161	3	the	the	DET
inlawrev-3793	161	4	general	general	ADJ
inlawrev-3793	161	5	assembly	assembly	NOUN
inlawrev-3793	161	6	passed	pass	VERB
inlawrev-3793	161	7	legislation	legislation	NOUN
inlawrev-3793	161	8	which	which	PRON
inlawrev-3793	161	9	allows	allow	VERB
inlawrev-3793	161	10	a	a	DET
inlawrev-3793	161	11	taxpayer	taxpayer	NOUN
inlawrev-3793	161	12	to	to	PART
inlawrev-3793	161	13	file	file	VERB
inlawrev-3793	161	14	an	an	DET
inlawrev-3793	161	15	assessment	assessment	NOUN
inlawrev-3793	161	16	registration	registration	NOUN
inlawrev-3793	161	17	notice	notice	NOUN
inlawrev-3793	161	18	with	with	ADP
inlawrev-3793	161	19	the	the	DET
inlawrev-3793	161	20	county	county	NOUN
inlawrev-3793	161	21	assessor	assessor	NOUN
inlawrev-3793	161	22	or	or	CCONJ
inlawrev-3793	161	23	the	the	DET
inlawrev-3793	161	24	area	area	NOUN
inlawrev-3793	161	25	plan	plan	VERB
inlawrev-3793	161	26	commission.^	commission.^	PROPN
inlawrev-3793	161	27	^	^	PUNCT
inlawrev-3793	161	28	the	the	DET
inlawrev-3793	161	29	general	general	ADJ
inlawrev-3793	161	30	assembly	assembly	NOUN
inlawrev-3793	161	31	set	set	VERB
inlawrev-3793	161	32	the	the	DET
inlawrev-3793	161	33	term	term	NOUN
inlawrev-3793	161	34	of	of	ADP
inlawrev-3793	161	35	a	a	DET
inlawrev-3793	161	36	member	member	NOUN
inlawrev-3793	161	37	of	of	ADP
inlawrev-3793	161	38	the	the	DET
inlawrev-3793	161	39	property	property	NOUN
inlawrev-3793	161	40	tax	tax	NOUN
inlawrev-3793	161	41	assessment	assessment	NOUN
inlawrev-3793	161	42	board	board	NOUN
inlawrev-3793	161	43	of	of	ADP
inlawrev-3793	161	44	appeals	appeal	NOUN
inlawrev-3793	161	45	(	(	PUNCT
inlawrev-3793	161	46	"	"	PUNCT
inlawrev-3793	161	47	ptaboa	ptaboa	NOUN
inlawrev-3793	161	48	"	"	PUNCT
inlawrev-3793	161	49	)	)	PUNCT
inlawrev-3793	161	50	at	at	ADP
inlawrev-3793	161	51	one	one	NUM
inlawrev-3793	161	52	year.^^	year.^^	NOUN
inlawrev-3793	161	53	the	the	DET
inlawrev-3793	161	54	general	general	ADJ
inlawrev-3793	161	55	assembly	assembly	NOUN
inlawrev-3793	161	56	also	also	ADV
inlawrev-3793	161	57	adjusted	adjust	VERB
inlawrev-3793	161	58	requirements	requirement	NOUN
inlawrev-3793	161	59	for	for	ADP
inlawrev-3793	161	60	notice	notice	NOUN
inlawrev-3793	161	61	by	by	ADP
inlawrev-3793	161	62	the	the	DET
inlawrev-3793	161	63	dlgf	dlgf	NOUN
inlawrev-3793	161	64	to	to	ADP
inlawrev-3793	161	65	taxpayers	taxpayer	NOUN
inlawrev-3793	161	66	who	who	PRON
inlawrev-3793	161	67	object	object	VERB
inlawrev-3793	161	68	to	to	ADP
inlawrev-3793	161	69	local	local	ADJ
inlawrev-3793	161	70	budgets	budget	NOUN
inlawrev-3793	161	71	and	and	CCONJ
inlawrev-3793	161	72	levies	levy	NOUN
inlawrev-3793	161	73	and	and	CCONJ
inlawrev-3793	161	74	established	establish	VERB
inlawrev-3793	161	75	a	a	DET
inlawrev-3793	161	76	procedure	procedure	NOUN
inlawrev-3793	161	77	for	for	ADP
inlawrev-3793	161	78	resolution	resolution	NOUN
inlawrev-3793	161	79	and	and	CCONJ
inlawrev-3793	161	80	appeal	appeal	NOUN
inlawrev-3793	161	81	of	of	ADP
inlawrev-3793	161	82	property	property	NOUN
inlawrev-3793	161	83	tax	tax	NOUN
inlawrev-3793	161	84	abatements.^^	abatements.^^	PUNCT
inlawrev-3793	161	85	in	in	ADP
inlawrev-3793	161	86	the	the	DET
inlawrev-3793	161	87	area	area	NOUN
inlawrev-3793	161	88	of	of	ADP
inlawrev-3793	161	89	local	local	ADJ
inlawrev-3793	161	90	property	property	NOUN
inlawrev-3793	161	91	tax	tax	NOUN
inlawrev-3793	161	92	credits	credit	NOUN
inlawrev-3793	161	93	funded	fund	VERB
inlawrev-3793	161	94	by	by	ADP
inlawrev-3793	161	95	appeal	appeal	NOUN
inlawrev-3793	161	96	settlements	settlement	NOUN
inlawrev-3793	161	97	,	,	PUNCT
inlawrev-3793	161	98	the	the	DET
inlawrev-3793	161	99	general	general	ADJ
inlawrev-3793	161	100	assembly	assembly	NOUN
inlawrev-3793	161	101	provided	provide	VERB
inlawrev-3793	161	102	that	that	SCONJ
inlawrev-3793	161	103	the	the	DET
inlawrev-3793	161	104	part	part	NOUN
inlawrev-3793	161	105	of	of	ADP
inlawrev-3793	161	106	the	the	DET
inlawrev-3793	161	107	money	money	NOUN
inlawrev-3793	161	108	received	receive	VERB
inlawrev-3793	161	109	from	from	ADP
inlawrev-3793	161	110	certain	certain	ADJ
inlawrev-3793	161	111	property	property	NOUN
inlawrev-3793	161	112	tax	tax	NOUN
inlawrev-3793	161	113	settlements	settlement	NOUN
inlawrev-3793	161	114	that	that	PRON
inlawrev-3793	161	115	is	be	AUX
inlawrev-3793	161	116	attributable	attributable	ADJ
inlawrev-3793	161	117	to	to	ADP
inlawrev-3793	161	118	taxes	taxis	NOUN
inlawrev-3793	161	119	imposed	impose	VERB
inlawrev-3793	161	120	by	by	ADP
inlawrev-3793	161	121	a	a	DET
inlawrev-3793	161	122	political	political	ADJ
inlawrev-3793	161	123	subdivision	subdivision	NOUN
inlawrev-3793	161	124	may	may	AUX
inlawrev-3793	161	125	be	be	AUX
inlawrev-3793	161	126	used	use	VERB
inlawrev-3793	161	127	to	to	PART
inlawrev-3793	161	128	provide	provide	VERB
inlawrev-3793	161	129	property	property	NOUN
inlawrev-3793	161	130	tax	tax	NOUN
inlawrev-3793	161	131	credits	credit	NOUN
inlawrev-3793	161	132	in	in	ADP
inlawrev-3793	161	133	the	the	DET
inlawrev-3793	161	134	political	political	ADJ
inlawrev-3793	161	135	subdivision	subdivision	NOUN
inlawrev-3793	161	136	to	to	ADP
inlawrev-3793	161	137	taxpayers	taxpayer	NOUN
inlawrev-3793	161	138	other	other	ADJ
inlawrev-3793	161	139	than	than	ADP
inlawrev-3793	161	140	taxpayers	taxpayer	NOUN
inlawrev-3793	161	141	that	that	PRON
inlawrev-3793	161	142	paid	pay	VERB
inlawrev-3793	161	143	the	the	DET
inlawrev-3793	161	144	settlement.^	settlement.^	NOUN
inlawrev-3793	161	145	"	"	PUNCT
inlawrev-3793	161	146	*	*	PUNCT
inlawrev-3793	161	147	also	also	ADV
inlawrev-3793	161	148	,	,	PUNCT
inlawrev-3793	161	149	in	in	ADP
inlawrev-3793	161	150	an	an	DET
inlawrev-3793	161	151	effort	effort	NOUN
inlawrev-3793	161	152	to	to	PART
inlawrev-3793	161	153	alleviate	alleviate	VERB
inlawrev-3793	161	154	the	the	DET
inlawrev-3793	161	155	shift	shift	NOUN
inlawrev-3793	161	156	of	of	ADP
inlawrev-3793	161	157	property	property	NOUN
inlawrev-3793	161	158	taxes	taxis	NOUN
inlawrev-3793	161	159	to	to	ADP
inlawrev-3793	161	160	homeowners	homeowner	NOUN
inlawrev-3793	161	161	resulting	result	VERB
inlawrev-3793	161	162	from	from	ADP
inlawrev-3793	161	163	the	the	DET
inlawrev-3793	161	164	elimination	elimination	NOUN
inlawrev-3793	161	165	of	of	ADP
inlawrev-3793	161	166	the	the	DET
inlawrev-3793	161	167	inventory	inventory	NOUN
inlawrev-3793	161	168	tax	tax	NOUN
inlawrev-3793	161	169	,	,	PUNCT
inlawrev-3793	161	170	the	the	DET
inlawrev-3793	161	171	general	general	ADJ
inlawrev-3793	161	172	assembly	assembly	NOUN
inlawrev-3793	161	173	extended	extend	VERB
inlawrev-3793	161	174	(	(	PUNCT
inlawrev-3793	161	175	to	to	ADP
inlawrev-3793	161	176	june	june	PROPN
inlawrev-3793	161	177	2005	2005	NUM
inlawrev-3793	161	178	)	)	PUNCT
inlawrev-3793	161	179	the	the	DET
inlawrev-3793	161	180	time	time	NOUN
inlawrev-3793	161	181	allowed	allow	VERB
inlawrev-3793	161	182	for	for	SCONJ
inlawrev-3793	161	183	a	a	DET
inlawrev-3793	161	184	county	county	NOUN
inlawrev-3793	161	185	to	to	PART
inlawrev-3793	161	186	start	start	VERB
inlawrev-3793	161	187	providing	provide	VERB
inlawrev-3793	161	188	a	a	DET
inlawrev-3793	161	189	45	45	NUM
inlawrev-3793	161	190	.	.	PUNCT
inlawrev-3793	161	191	fiscal	fiscal	ADJ
inlawrev-3793	161	192	impact	impact	NOUN
inlawrev-3793	161	193	statement	statement	NOUN
inlawrev-3793	161	194	sb327	sb327	PROPN
inlawrev-3793	161	195	,	,	PUNCT
inlawrev-3793	161	196	supra	supra	PROPN
inlawrev-3793	161	197	note	note	PROPN
inlawrev-3793	161	198	34	34	NUM
inlawrev-3793	161	199	,	,	PUNCT
inlawrev-3793	161	200	at	at	ADP
inlawrev-3793	161	201	10	10	NUM
inlawrev-3793	161	202	.	.	PUNCT
inlawrev-3793	161	203	46	46	NUM
inlawrev-3793	161	204	.	.	PUNCT
inlawrev-3793	162	1	ind	ind	PROPN
inlawrev-3793	162	2	.	.	PUNCT
inlawrev-3793	163	1	code	code	PROPN
inlawrev-3793	163	2	§	§	PROPN
inlawrev-3793	163	3	6	6	NUM
inlawrev-3793	163	4	-	-	SYM
inlawrev-3793	163	5	1.1	1.1	NUM
inlawrev-3793	163	6	-	-	PUNCT
inlawrev-3793	163	7	31.7	31.7	NUM
inlawrev-3793	163	8	-	-	SYM
inlawrev-3793	163	9	3.5	3.5	NUM
inlawrev-3793	163	10	.	.	PUNCT
inlawrev-3793	164	1	47	47	NUM
inlawrev-3793	164	2	.	.	PUNCT
inlawrev-3793	165	1	2005	2005	NUM
inlawrev-3793	165	2	ind	ind	NOUN
inlawrev-3793	165	3	.	.	PUNCT
inlawrev-3793	166	1	legis	legis	PROPN
inlawrev-3793	166	2	.	.	PUNCT
inlawrev-3793	167	1	p.l	p.l	PROPN
inlawrev-3793	167	2	.	.	PROPN
inlawrev-3793	167	3	228	228	NUM
inlawrev-3793	167	4	-	-	SYM
inlawrev-3793	167	5	2005	2005	NUM
inlawrev-3793	167	6	(	(	PUNCT
inlawrev-3793	167	7	s.e.a	s.e.a	NOUN
inlawrev-3793	167	8	.	.	NOUN
inlawrev-3793	167	9	327	327	NUM
inlawrev-3793	167	10	)	)	PUNCT
inlawrev-3793	167	11	§	§	PROPN
inlawrev-3793	167	12	35	35	NUM
inlawrev-3793	167	13	(	(	PUNCT
inlawrev-3793	167	14	west	west	NOUN
inlawrev-3793	167	15	)	)	PUNCT
inlawrev-3793	167	16	.	.	PUNCT
inlawrev-3793	168	1	48	48	NUM
inlawrev-3793	168	2	.	.	PUNCT
inlawrev-3793	169	1	i	i	PRON
inlawrev-3793	169	2	d.	d.	PROPN
inlawrev-3793	169	3	§	§	PROPN
inlawrev-3793	169	4	36	36	NUM
inlawrev-3793	169	5	-	-	SYM
inlawrev-3793	169	6	37	37	NUM
inlawrev-3793	169	7	.	.	PUNCT
inlawrev-3793	169	8	49	49	NUM
inlawrev-3793	169	9	.	.	PUNCT
inlawrev-3793	170	1	i	i	PRON
inlawrev-3793	170	2	d.	d.	PROPN
inlawrev-3793	170	3	§	§	PROPN
inlawrev-3793	170	4	33	33	NUM
inlawrev-3793	170	5	.	.	NOUN
inlawrev-3793	170	6	50	50	NUM
inlawrev-3793	170	7	.	.	PUNCT
inlawrev-3793	171	1	i	i	PRON
inlawrev-3793	171	2	d.	d.	PROPN
inlawrev-3793	171	3	§	§	PROPN
inlawrev-3793	171	4	38	38	NUM
inlawrev-3793	171	5	.	.	PUNCT
inlawrev-3793	171	6	51	51	NUM
inlawrev-3793	171	7	.	.	PUNCT
inlawrev-3793	172	1	ind	ind	PROPN
inlawrev-3793	172	2	.	.	PUNCT
inlawrev-3793	173	1	code	code	PROPN
inlawrev-3793	173	2	§	§	PROPN
inlawrev-3793	173	3	6	6	NUM
inlawrev-3793	173	4	-	-	SYM
inlawrev-3793	173	5	1.1	1.1	NUM
inlawrev-3793	173	6	-	-	PUNCT
inlawrev-3793	173	7	5	5	NUM
inlawrev-3793	173	8	-	-	SYM
inlawrev-3793	173	9	15	15	NUM
inlawrev-3793	173	10	.	.	PUNCT
inlawrev-3793	173	11	52	52	NUM
inlawrev-3793	173	12	.	.	PUNCT
inlawrev-3793	174	1	/^.	/^.	PUNCT
inlawrev-3793	175	1	§	§	VERB
inlawrev-3793	175	2	6	6	NUM
inlawrev-3793	175	3	-	-	SYM
inlawrev-3793	175	4	1.1	1.1	NUM
inlawrev-3793	175	5	-	-	PUNCT
inlawrev-3793	175	6	28	28	NUM
inlawrev-3793	175	7	-	-	SYM
inlawrev-3793	175	8	1	1	NUM
inlawrev-3793	175	9	.	.	X
inlawrev-3793	175	10	53	53	NUM
inlawrev-3793	175	11	.	.	PUNCT
inlawrev-3793	176	1	i	i	PRON
inlawrev-3793	176	2	d.	d.	PROPN
inlawrev-3793	176	3	§	§	PROPN
inlawrev-3793	176	4	6	6	NUM
inlawrev-3793	176	5	-	-	SYM
inlawrev-3793	176	6	1.1	1.1	NUM
inlawrev-3793	176	7	-	-	PUNCT
inlawrev-3793	176	8	17	17	NUM
inlawrev-3793	176	9	-	-	SYM
inlawrev-3793	176	10	13	13	NUM
inlawrev-3793	176	11	.	.	PUNCT
inlawrev-3793	176	12	54	54	NUM
inlawrev-3793	176	13	.	.	PUNCT
inlawrev-3793	177	1	i	i	PRON
inlawrev-3793	177	2	d.	d.	PROPN
inlawrev-3793	177	3	§	§	PROPN
inlawrev-3793	177	4	§	§	PROPN
inlawrev-3793	177	5	6	6	NUM
inlawrev-3793	177	6	-	-	SYM
inlawrev-3793	177	7	3.5	3.5	NUM
inlawrev-3793	177	8	-	-	PUNCT
inlawrev-3793	177	9	7	7	NUM
inlawrev-3793	177	10	-	-	SYM
inlawrev-3793	177	11	25	25	NUM
inlawrev-3793	177	12	,	,	PUNCT
inlawrev-3793	177	13	-25.5	-25.5	NOUN
inlawrev-3793	177	14	,	,	PUNCT
inlawrev-3793	177	15	-26	-26	PROPN
inlawrev-3793	177	16	;	;	PUNCT
inlawrev-3793	177	17	255	255	NUM
inlawrev-3793	177	18	ind	ind	NOUN
inlawrev-3793	177	19	.	.	PUNCT
inlawrev-3793	178	1	legis	legis	PROPN
inlawrev-3793	178	2	.	.	PUNCT
inlawrev-3793	179	1	p.l	p.l	PROPN
inlawrev-3793	179	2	.	.	PROPN
inlawrev-3793	179	3	199	199	NUM
inlawrev-3793	179	4	-	-	SYM
inlawrev-3793	179	5	2005	2005	NUM
inlawrev-3793	179	6	(	(	PUNCT
inlawrev-3793	179	7	s.e.a	s.e.a	NOUN
inlawrev-3793	179	8	.	.	NOUN
inlawrev-3793	179	9	496	496	NUM
inlawrev-3793	179	10	)	)	PUNCT
inlawrev-3793	179	11	§	§	PROPN
inlawrev-3793	179	12	46	46	NUM
inlawrev-3793	179	13	(	(	PUNCT
inlawrev-3793	179	14	west	west	PROPN
inlawrev-3793	179	15	)	)	PUNCT
inlawrev-3793	179	16	.	.	PUNCT
inlawrev-3793	180	1	1246	1246	NUM
inlawrev-3793	180	2	indiana	indiana	PROPN
inlawrev-3793	180	3	law	law	PROPN
inlawrev-3793	180	4	review	review	NOUN
inlawrev-3793	181	1	[	[	X
inlawrev-3793	181	2	vol	vol	NOUN
inlawrev-3793	181	3	.	.	PUNCT
inlawrev-3793	181	4	39	39	NUM
inlawrev-3793	181	5	:	:	SYM
inlawrev-3793	181	6	1239	1239	NUM
inlawrev-3793	181	7	homestead	homestead	NOUN
inlawrev-3793	181	8	credit	credit	NOUN
inlawrev-3793	181	9	funded	fund	VERB
inlawrev-3793	181	10	from	from	ADP
inlawrev-3793	181	11	the	the	DET
inlawrev-3793	181	12	county	county	NOUN
inlawrev-3793	181	13	economic	economic	ADJ
inlawrev-3793	181	14	development	development	NOUN
inlawrev-3793	181	15	income	income	NOUN
inlawrev-3793	181	16	tax.^^	tax.^^	ADV
inlawrev-3793	181	17	also	also	ADV
inlawrev-3793	181	18	,	,	PUNCT
inlawrev-3793	181	19	a	a	DET
inlawrev-3793	181	20	deduction	deduction	NOUN
inlawrev-3793	181	21	from	from	ADP
inlawrev-3793	181	22	property	property	NOUN
inlawrev-3793	181	23	taxes	taxis	NOUN
inlawrev-3793	181	24	for	for	ADP
inlawrev-3793	181	25	inventory	inventory	NOUN
inlawrev-3793	181	26	assessed	assess	VERB
inlawrev-3793	181	27	in	in	ADP
inlawrev-3793	181	28	2005	2005	NUM
inlawrev-3793	181	29	was	be	AUX
inlawrev-3793	181	30	extended.^^	extended.^^	PUNCT
inlawrev-3793	182	1	the	the	DET
inlawrev-3793	182	2	general	general	ADJ
inlawrev-3793	182	3	assembly	assembly	NOUN
inlawrev-3793	182	4	also	also	ADV
inlawrev-3793	182	5	authorized	authorize	VERB
inlawrev-3793	182	6	the	the	DET
inlawrev-3793	182	7	fiscal	fiscal	ADJ
inlawrev-3793	182	8	body	body	NOUN
inlawrev-3793	182	9	of	of	ADP
inlawrev-3793	182	10	a	a	DET
inlawrev-3793	182	11	local	local	ADJ
inlawrev-3793	182	12	unit	unit	NOUN
inlawrev-3793	182	13	of	of	ADP
inlawrev-3793	182	14	government	government	NOUN
inlawrev-3793	182	15	to	to	PART
inlawrev-3793	182	16	review	review	VERB
inlawrev-3793	182	17	a	a	DET
inlawrev-3793	182	18	public	public	ADJ
inlawrev-3793	182	19	library	library	NOUN
inlawrev-3793	182	20	board	board	NOUN
inlawrev-3793	182	21	's	's	PART
inlawrev-3793	182	22	operating	operating	NOUN
inlawrev-3793	182	23	budget	budget	NOUN
inlawrev-3793	182	24	if	if	SCONJ
inlawrev-3793	182	25	the	the	DET
inlawrev-3793	182	26	board	board	NOUN
inlawrev-3793	182	27	is	be	AUX
inlawrev-3793	182	28	made	make	VERB
inlawrev-3793	182	29	up	up	ADP
inlawrev-3793	182	30	of	of	ADP
inlawrev-3793	182	31	a	a	DET
inlawrev-3793	182	32	majority	majority	NOUN
inlawrev-3793	182	33	of	of	ADP
inlawrev-3793	182	34	appointed	appoint	VERB
inlawrev-3793	182	35	members	member	NOUN
inlawrev-3793	182	36	(	(	PUNCT
inlawrev-3793	182	37	vs.	vs.	X
inlawrev-3793	182	38	elected	elect	VERB
inlawrev-3793	182	39	)	)	PUNCT
inlawrev-3793	182	40	and	and	CCONJ
inlawrev-3793	182	41	has	have	AUX
inlawrev-3793	182	42	proposed	propose	VERB
inlawrev-3793	182	43	a	a	DET
inlawrev-3793	182	44	tax	tax	NOUN
inlawrev-3793	182	45	levy	levy	NOUN
inlawrev-3793	182	46	increase	increase	NOUN
inlawrev-3793	182	47	of	of	ADP
inlawrev-3793	182	48	over	over	ADP
inlawrev-3793	182	49	5%.^^	5%.^^	NOUN
inlawrev-3793	182	50	further	far	ADV
inlawrev-3793	182	51	,	,	PUNCT
inlawrev-3793	182	52	the	the	DET
inlawrev-3793	182	53	general	general	ADJ
inlawrev-3793	182	54	assembly	assembly	NOUN
inlawrev-3793	182	55	passed	pass	VERB
inlawrev-3793	182	56	legislation	legislation	NOUN
inlawrev-3793	182	57	which	which	PRON
inlawrev-3793	182	58	set	set	VERB
inlawrev-3793	182	59	forth	forth	ADP
inlawrev-3793	182	60	a	a	DET
inlawrev-3793	182	61	new	new	ADJ
inlawrev-3793	182	62	property	property	NOUN
inlawrev-3793	182	63	tax	tax	NOUN
inlawrev-3793	182	64	assessment	assessment	NOUN
inlawrev-3793	182	65	method	method	NOUN
inlawrev-3793	182	66	for	for	ADP
inlawrev-3793	182	67	certain	certain	ADJ
inlawrev-3793	182	68	low	low	ADJ
inlawrev-3793	182	69	income	income	NOUN
inlawrev-3793	182	70	rental	rental	NOUN
inlawrev-3793	182	71	property.^^	property.^^	NOUN
inlawrev-3793	182	72	beginning	begin	VERB
inlawrev-3793	182	73	with	with	ADP
inlawrev-3793	182	74	property	property	NOUN
inlawrev-3793	182	75	taxes	taxis	NOUN
inlawrev-3793	182	76	paid	pay	VERB
inlawrev-3793	182	77	in	in	ADP
inlawrev-3793	182	78	2007	2007	NUM
inlawrev-3793	182	79	,	,	PUNCT
inlawrev-3793	182	80	this	this	DET
inlawrev-3793	182	81	law	law	NOUN
inlawrev-3793	182	82	sets	set	VERB
inlawrev-3793	182	83	the	the	DET
inlawrev-3793	182	84	assessed	assessed	ADJ
inlawrev-3793	182	85	value	value	NOUN
inlawrev-3793	182	86	of	of	ADP
inlawrev-3793	182	87	low	low	ADJ
inlawrev-3793	182	88	income	income	NOUN
inlawrev-3793	182	89	rental	rental	NOUN
inlawrev-3793	182	90	housing	housing	NOUN
inlawrev-3793	182	91	that	that	PRON
inlawrev-3793	182	92	is	be	AUX
inlawrev-3793	182	93	eligible	eligible	ADJ
inlawrev-3793	182	94	for	for	ADP
inlawrev-3793	182	95	section	section	NOUN
inlawrev-3793	182	96	42	42	NUM
inlawrev-3793	182	97	credits	credit	NOUN
inlawrev-3793	182	98	at	at	ADP
inlawrev-3793	182	99	the	the	DET
inlawrev-3793	182	100	greater	great	ADJ
inlawrev-3793	182	101	of	of	ADP
inlawrev-3793	182	102	(	(	PUNCT
inlawrev-3793	182	103	1	1	NUM
inlawrev-3793	182	104	)	)	PUNCT
inlawrev-3793	182	105	the	the	DET
inlawrev-3793	182	106	amount	amount	NOUN
inlawrev-3793	182	107	determined	determine	VERB
inlawrev-3793	182	108	under	under	ADP
inlawrev-3793	182	109	the	the	DET
inlawrev-3793	182	110	income	income	NOUN
inlawrev-3793	182	111	capitalization	capitalization	NOUN
inlawrev-3793	182	112	method	method	NOUN
inlawrev-3793	182	113	or	or	CCONJ
inlawrev-3793	182	114	(	(	PUNCT
inlawrev-3793	182	115	2	2	X
inlawrev-3793	182	116	)	)	PUNCT
inlawrev-3793	182	117	the	the	DET
inlawrev-3793	182	118	value	value	NOUN
inlawrev-3793	182	119	that	that	PRON
inlawrev-3793	182	120	would	would	AUX
inlawrev-3793	182	121	result	result	VERB
inlawrev-3793	182	122	in	in	ADP
inlawrev-3793	182	123	taxes	taxis	NOUN
inlawrev-3793	182	124	equal	equal	ADJ
inlawrev-3793	182	125	to	to	ADP
inlawrev-3793	182	126	5	5	NUM
inlawrev-3793	182	127	%	%	NOUN
inlawrev-3793	182	128	of	of	ADP
inlawrev-3793	182	129	the	the	DET
inlawrev-3793	182	130	annual	annual	ADJ
inlawrev-3793	182	131	total	total	ADJ
inlawrev-3793	182	132	gross	gross	ADJ
inlawrev-3793	182	133	rents	rent	NOUN
inlawrev-3793	182	134	for	for	ADP
inlawrev-3793	182	135	the	the	DET
inlawrev-3793	182	136	property.^^	property.^^	NOUN
inlawrev-3793	182	137	this	this	DET
inlawrev-3793	182	138	provision	provision	NOUN
inlawrev-3793	182	139	's	's	PART
inlawrev-3793	182	140	effect	effect	NOUN
inlawrev-3793	182	141	on	on	ADP
inlawrev-3793	182	142	the	the	DET
inlawrev-3793	182	143	assessed	assess	VERB
inlawrev-3793	182	144	value	value	NOUN
inlawrev-3793	182	145	of	of	ADP
inlawrev-3793	182	146	low	low	ADJ
inlawrev-3793	182	147	income	income	NOUN
inlawrev-3793	182	148	housing	housing	NOUN
inlawrev-3793	182	149	is	be	AUX
inlawrev-3793	182	150	unknown	unknown	ADJ
inlawrev-3793	182	151	at	at	ADP
inlawrev-3793	182	152	this	this	DET
inlawrev-3793	182	153	time	time	NOUN
inlawrev-3793	182	154	,	,	PUNCT
inlawrev-3793	182	155	but	but	CCONJ
inlawrev-3793	182	156	could	could	AUX
inlawrev-3793	182	157	result	result	VERB
inlawrev-3793	182	158	in	in	ADP
inlawrev-3793	182	159	an	an	DET
inlawrev-3793	182	160	increase	increase	NOUN
inlawrev-3793	182	161	in	in	ADP
inlawrev-3793	182	162	the	the	DET
inlawrev-3793	182	163	assessments	assessment	NOUN
inlawrev-3793	182	164	of	of	ADP
inlawrev-3793	182	165	some	some	DET
inlawrev-3793	182	166	properties.^^	properties.^^	X
inlawrev-3793	182	167	b.	b.	PROPN
inlawrev-3793	182	168	local	local	ADJ
inlawrev-3793	182	169	taxation	taxation	NOUN
inlawrev-3793	182	170	the	the	DET
inlawrev-3793	182	171	distribution	distribution	NOUN
inlawrev-3793	182	172	formula	formula	NOUN
inlawrev-3793	182	173	of	of	ADP
inlawrev-3793	182	174	the	the	DET
inlawrev-3793	182	175	vanderburgh	vanderburgh	PROPN
inlawrev-3793	182	176	county	county	PROPN
inlawrev-3793	182	177	innkeeper	innkeeper	NOUN
inlawrev-3793	182	178	's	's	PART
inlawrev-3793	182	179	tax	tax	NOUN
inlawrev-3793	182	180	was	be	AUX
inlawrev-3793	182	181	altered	alter	VERB
inlawrev-3793	182	182	by	by	ADP
inlawrev-3793	182	183	the	the	DET
inlawrev-3793	182	184	general	general	ADJ
inlawrev-3793	182	185	assembly	assembly	NOUN
inlawrev-3793	182	186	in	in	ADP
inlawrev-3793	182	187	order	order	NOUN
inlawrev-3793	182	188	to	to	PART
inlawrev-3793	182	189	extend	extend	VERB
inlawrev-3793	182	190	the	the	DET
inlawrev-3793	182	191	deadlines	deadline	NOUN
inlawrev-3793	182	192	when	when	SCONJ
inlawrev-3793	182	193	distributions	distribution	NOUN
inlawrev-3793	182	194	would	would	AUX
inlawrev-3793	182	195	cease	cease	VERB
inlawrev-3793	182	196	and	and	CCONJ
inlawrev-3793	182	197	the	the	DET
inlawrev-3793	182	198	legislation	legislation	NOUN
inlawrev-3793	182	199	specifically	specifically	ADV
inlawrev-3793	182	200	changed	change	VERB
inlawrev-3793	182	201	the	the	DET
inlawrev-3793	182	202	distributions	distribution	NOUN
inlawrev-3793	182	203	to	to	ADP
inlawrev-3793	182	204	the	the	DET
inlawrev-3793	182	205	convention	convention	NOUN
inlawrev-3793	182	206	center	center	NOUN
inlawrev-3793	182	207	operating	operating	NOUN
inlawrev-3793	182	208	fund	fund	NOUN
inlawrev-3793	182	209	and	and	CCONJ
inlawrev-3793	182	210	the	the	DET
inlawrev-3793	182	211	tourism	tourism	NOUN
inlawrev-3793	182	212	capital	capital	NOUN
inlawrev-3793	182	213	improvement	improvement	NOUN
inlawrev-3793	182	214	fund.^^	fund.^^	PUNCT
inlawrev-3793	183	1	the	the	DET
inlawrev-3793	183	2	general	general	ADJ
inlawrev-3793	183	3	assembly	assembly	NOUN
inlawrev-3793	183	4	also	also	ADV
inlawrev-3793	183	5	adopted	adopt	VERB
inlawrev-3793	183	6	several	several	ADJ
inlawrev-3793	183	7	changes	change	NOUN
inlawrev-3793	183	8	to	to	ADP
inlawrev-3793	183	9	the	the	DET
inlawrev-3793	183	10	way	way	NOUN
inlawrev-3793	183	11	local	local	ADJ
inlawrev-3793	183	12	option	option	NOUN
inlawrev-3793	183	13	income	income	NOUN
inlawrev-3793	183	14	taxes	taxis	NOUN
inlawrev-3793	183	15	were	be	AUX
inlawrev-3793	183	16	redistributed	redistribute	VERB
inlawrev-3793	183	17	to	to	ADP
inlawrev-3793	183	18	local	local	ADJ
inlawrev-3793	183	19	units	unit	NOUN
inlawrev-3793	183	20	of	of	ADP
inlawrev-3793	183	21	government	government	NOUN
inlawrev-3793	183	22	.	.	PUNCT
inlawrev-3793	184	1	the	the	DET
inlawrev-3793	184	2	formula	formula	NOUN
inlawrev-3793	184	3	now	now	ADV
inlawrev-3793	184	4	excludes	exclude	VERB
inlawrev-3793	184	5	property	property	NOUN
inlawrev-3793	184	6	taxes	taxis	NOUN
inlawrev-3793	184	7	which	which	PRON
inlawrev-3793	184	8	were	be	AUX
inlawrev-3793	184	9	used	use	VERB
inlawrev-3793	184	10	to	to	PART
inlawrev-3793	184	11	pay	pay	VERB
inlawrev-3793	184	12	debt	debt	NOUN
inlawrev-3793	184	13	issued	issue	VERB
inlawrev-3793	184	14	after	after	ADP
inlawrev-3793	184	15	june	june	PROPN
inlawrev-3793	184	16	2005	2005	NUM
inlawrev-3793	184	17	and	and	CCONJ
inlawrev-3793	184	18	includes	include	VERB
inlawrev-3793	184	19	the	the	DET
inlawrev-3793	184	20	previous	previous	ADJ
inlawrev-3793	184	21	year	year	NOUN
inlawrev-3793	184	22	's	's	PART
inlawrev-3793	184	23	distribution	distribution	NOUN
inlawrev-3793	184	24	to	to	ADP
inlawrev-3793	184	25	the	the	DET
inlawrev-3793	184	26	local	local	ADJ
inlawrev-3793	184	27	unit.^^	unit.^^	NOUN
inlawrev-3793	184	28	this	this	DET
inlawrev-3793	184	29	legislation	legislation	NOUN
inlawrev-3793	184	30	also	also	ADV
inlawrev-3793	184	31	allows	allow	VERB
inlawrev-3793	184	32	the	the	DET
inlawrev-3793	184	33	idsr	idsr	NOUN
inlawrev-3793	184	34	to	to	PART
inlawrev-3793	184	35	make	make	VERB
inlawrev-3793	184	36	adjustments	adjustment	NOUN
inlawrev-3793	184	37	to	to	ADP
inlawrev-3793	184	38	certified	certify	VERB
inlawrev-3793	184	39	distributions	distribution	NOUN
inlawrev-3793	184	40	when	when	SCONJ
inlawrev-3793	184	41	a	a	DET
inlawrev-3793	184	42	local	local	ADJ
inlawrev-3793	184	43	unit	unit	NOUN
inlawrev-3793	184	44	increases	increase	VERB
inlawrev-3793	184	45	the	the	DET
inlawrev-3793	184	46	local	local	ADJ
inlawrev-3793	184	47	option	option	NOUN
inlawrev-3793	184	48	tax	tax	NOUN
inlawrev-3793	184	49	rate.^^	rate.^^	PUNCT
inlawrev-3793	184	50	further	far	ADV
inlawrev-3793	184	51	,	,	PUNCT
inlawrev-3793	184	52	as	as	ADP
inlawrev-3793	184	53	a	a	DET
inlawrev-3793	184	54	means	means	NOUN
inlawrev-3793	184	55	to	to	PART
inlawrev-3793	184	56	help	help	VERB
inlawrev-3793	184	57	fund	fund	VERB
inlawrev-3793	184	58	the	the	DET
inlawrev-3793	184	59	construction	construction	NOUN
inlawrev-3793	184	60	of	of	ADP
inlawrev-3793	184	61	a	a	DET
inlawrev-3793	184	62	new	new	ADJ
inlawrev-3793	184	63	stadium	stadium	NOUN
inlawrev-3793	184	64	for	for	ADP
inlawrev-3793	184	65	the	the	DET
inlawrev-3793	184	66	indianapolis	indianapolis	PROPN
inlawrev-3793	184	67	colts	colt	NOUN
inlawrev-3793	184	68	,	,	PUNCT
inlawrev-3793	184	69	the	the	DET
inlawrev-3793	184	70	general	general	ADJ
inlawrev-3793	184	71	assembly	assembly	NOUN
inlawrev-3793	184	72	authorized	authorize	VERB
inlawrev-3793	184	73	indianapolis	indianapolis	PROPN
inlawrev-3793	184	74	to	to	PART
inlawrev-3793	184	75	increase	increase	VERB
inlawrev-3793	184	76	the	the	DET
inlawrev-3793	184	77	rates	rate	NOUN
inlawrev-3793	184	78	of	of	ADP
inlawrev-3793	184	79	the	the	DET
inlawrev-3793	184	80	following	follow	VERB
inlawrev-3793	184	81	taxes	taxis	NOUN
inlawrev-3793	184	82	:	:	PUNCT
inlawrev-3793	184	83	(	(	PUNCT
inlawrev-3793	184	84	1	1	X
inlawrev-3793	184	85	)	)	PUNCT
inlawrev-3793	184	86	the	the	DET
inlawrev-3793	184	87	county	county	NOUN
inlawrev-3793	184	88	supplemental	supplemental	ADJ
inlawrev-3793	184	89	auto	auto	NOUN
inlawrev-3793	184	90	rental	rental	NOUN
inlawrev-3793	184	91	excise	excise	NOUN
inlawrev-3793	184	92	tax	tax	NOUN
inlawrev-3793	184	93	;	;	PUNCT
inlawrev-3793	184	94	(	(	PUNCT
inlawrev-3793	184	95	2	2	X
inlawrev-3793	184	96	)	)	PUNCT
inlawrev-3793	184	97	the	the	DET
inlawrev-3793	184	98	county	county	NOUN
inlawrev-3793	184	99	innkeeper	innkeeper	NOUN
inlawrev-3793	184	100	's	's	PART
inlawrev-3793	184	101	tax	tax	NOUN
inlawrev-3793	184	102	;	;	PUNCT
inlawrev-3793	184	103	(	(	PUNCT
inlawrev-3793	184	104	3	3	X
inlawrev-3793	184	105	)	)	PUNCT
inlawrev-3793	184	106	the	the	DET
inlawrev-3793	184	107	county	county	NOUN
inlawrev-3793	184	108	food	food	NOUN
inlawrev-3793	184	109	and	and	CCONJ
inlawrev-3793	184	110	beverage	beverage	NOUN
inlawrev-3793	184	111	tax	tax	NOUN
inlawrev-3793	184	112	;	;	PUNCT
inlawrev-3793	184	113	55	55	NUM
inlawrev-3793	184	114	.	.	PUNCT
inlawrev-3793	185	1	legis	legis	PROPN
inlawrev-3793	185	2	.	.	PUNCT
inlawrev-3793	186	1	servs	servs	PROPN
inlawrev-3793	186	2	.	.	PUNCT
inlawrev-3793	187	1	agency	agency	NOUN
inlawrev-3793	187	2	,	,	PUNCT
inlawrev-3793	187	3	fiscal	fiscal	ADJ
inlawrev-3793	187	4	impact	impact	NOUN
inlawrev-3793	187	5	statement	statement	NOUN
inlawrev-3793	187	6	sb496	sb496	PROPN
inlawrev-3793	187	7	,	,	PUNCT
inlawrev-3793	187	8	at	at	ADP
inlawrev-3793	187	9	2	2	NUM
inlawrev-3793	187	10	(	(	PUNCT
inlawrev-3793	187	11	2005	2005	NUM
inlawrev-3793	187	12	)	)	PUNCT
inlawrev-3793	188	1	[	[	X
inlawrev-3793	188	2	hereinafter	hereinafter	NOUN
inlawrev-3793	188	3	fiscal	fiscal	ADJ
inlawrev-3793	188	4	impact	impact	NOUN
inlawrev-3793	188	5	statement	statement	NOUN
inlawrev-3793	188	6	sb496	sb496	PROPN
inlawrev-3793	188	7	]	]	PUNCT
inlawrev-3793	188	8	,	,	PUNCT
inlawrev-3793	188	9	available	available	ADJ
inlawrev-3793	188	10	at	at	ADP
inlawrev-3793	188	11	http://www.in.gov/legislative/bills/2005/pdf/	http://www.in.gov/legislative/bills/2005/pdf/	ADJ
inlawrev-3793	188	12	hscal	hscal	ADJ
inlawrev-3793	188	13	/	/	SYM
inlawrev-3793	188	14	sb0496.009.pdf	sb0496.009.pdf	NOUN
inlawrev-3793	188	15	.	.	PUNCT
inlawrev-3793	189	1	56	56	NUM
inlawrev-3793	189	2	.	.	PUNCT
inlawrev-3793	189	3	ind	ind	PROPN
inlawrev-3793	189	4	.	.	PUNCT
inlawrev-3793	190	1	code	code	PROPN
inlawrev-3793	190	2	§	§	PROPN
inlawrev-3793	190	3	6	6	NUM
inlawrev-3793	190	4	-	-	SYM
inlawrev-3793	190	5	1.1	1.1	NUM
inlawrev-3793	190	6	-	-	PUNCT
inlawrev-3793	190	7	12	12	NUM
inlawrev-3793	190	8	-	-	PUNCT
inlawrev-3793	190	9	41	41	NUM
inlawrev-3793	190	10	.	.	PUNCT
inlawrev-3793	191	1	57	57	NUM
inlawrev-3793	191	2	.	.	PUNCT
inlawrev-3793	192	1	w.	w.	PROPN
inlawrev-3793	192	2	§	§	PROPN
inlawrev-3793	192	3	§	§	PROPN
inlawrev-3793	192	4	6	6	NUM
inlawrev-3793	192	5	-	-	SYM
inlawrev-3793	192	6	1.1	1.1	NUM
inlawrev-3793	192	7	-	-	PUNCT
inlawrev-3793	192	8	17	17	NUM
inlawrev-3793	192	9	-	-	SYM
inlawrev-3793	192	10	20	20	NUM
inlawrev-3793	192	11	;	;	PUNCT
inlawrev-3793	192	12	36	36	NUM
inlawrev-3793	192	13	-	-	SYM
inlawrev-3793	192	14	12	12	NUM
inlawrev-3793	192	15	-	-	SYM
inlawrev-3793	192	16	14	14	NUM
inlawrev-3793	192	17	.	.	PUNCT
inlawrev-3793	192	18	58	58	NUM
inlawrev-3793	192	19	.	.	PUNCT
inlawrev-3793	193	1	m§	m§	PROPN
inlawrev-3793	193	2	6	6	NUM
inlawrev-3793	193	3	-	-	SYM
inlawrev-3793	193	4	1.1	1.1	NUM
inlawrev-3793	193	5	-	-	PUNCT
inlawrev-3793	193	6	4	4	NUM
inlawrev-3793	193	7	-	-	NUM
inlawrev-3793	193	8	39	39	NUM
inlawrev-3793	193	9	.	.	PUNCT
inlawrev-3793	194	1	59	59	NUM
inlawrev-3793	194	2	.	.	PUNCT
inlawrev-3793	194	3	m.	m.	NOUN
inlawrev-3793	194	4	§	§	PROPN
inlawrev-3793	194	5	6	6	NUM
inlawrev-3793	194	6	-	-	SYM
inlawrev-3793	194	7	1.1	1.1	NUM
inlawrev-3793	194	8	-	-	PUNCT
inlawrev-3793	194	9	4	4	NUM
inlawrev-3793	194	10	-	-	NUM
inlawrev-3793	194	11	41	41	NUM
inlawrev-3793	194	12	.	.	PUNCT
inlawrev-3793	195	1	60	60	NUM
inlawrev-3793	195	2	.	.	PUNCT
inlawrev-3793	196	1	see	see	VERB
inlawrev-3793	196	2	i	i	PRON
inlawrev-3793	196	3	d.	d.	PROPN
inlawrev-3793	196	4	61	61	NUM
inlawrev-3793	196	5	.	.	PUNCT
inlawrev-3793	197	1	m	m	PROPN
inlawrev-3793	197	2	§	§	PROPN
inlawrev-3793	197	3	§	§	PROPN
inlawrev-3793	197	4	6	6	NUM
inlawrev-3793	197	5	-	-	SYM
inlawrev-3793	197	6	9	9	NUM
inlawrev-3793	197	7	-	-	NUM
inlawrev-3793	197	8	2.5	2.5	NUM
inlawrev-3793	197	9	-	-	SYM
inlawrev-3793	197	10	7	7	NUM
inlawrev-3793	197	11	to	to	PART
inlawrev-3793	197	12	-7.7	-7.7	VERB
inlawrev-3793	197	13	.	.	PROPN
inlawrev-3793	198	1	62	62	NUM
inlawrev-3793	198	2	.	.	PUNCT
inlawrev-3793	199	1	/^.	/^.	PUNCT
inlawrev-3793	200	1	§	§	VERB
inlawrev-3793	200	2	6	6	NUM
inlawrev-3793	200	3	-	-	SYM
inlawrev-3793	200	4	3.5	3.5	NUM
inlawrev-3793	200	5	-	-	PUNCT
inlawrev-3793	200	6	1.1	1.1	NUM
inlawrev-3793	200	7	-	-	SYM
inlawrev-3793	200	8	1	1	NUM
inlawrev-3793	200	9	.	.	NUM
inlawrev-3793	200	10	63	63	NUM
inlawrev-3793	200	11	.	.	PUNCT
inlawrev-3793	201	1	i	i	PRON
inlawrev-3793	201	2	d.	d.	PROPN
inlawrev-3793	201	3	§	§	PROPN
inlawrev-3793	201	4	§	§	PROPN
inlawrev-3793	201	5	6	6	NUM
inlawrev-3793	201	6	-	-	SYM
inlawrev-3793	201	7	3.5	3.5	NUM
inlawrev-3793	201	8	-	-	PUNCT
inlawrev-3793	201	9	1.1	1.1	NUM
inlawrev-3793	201	10	-	-	SYM
inlawrev-3793	201	11	9	9	NUM
inlawrev-3793	201	12	,	,	PUNCT
inlawrev-3793	201	13	-12	-12	PROPN
inlawrev-3793	201	14	,	,	PUNCT
inlawrev-3793	201	15	-14	-14	NUM
inlawrev-3793	201	16	,	,	PUNCT
inlawrev-3793	201	17	-15	-15	NUM
inlawrev-3793	201	18	;	;	PUNCT
inlawrev-3793	201	19	6	6	NUM
inlawrev-3793	201	20	-	-	SYM
inlawrev-3793	201	21	3.5	3.5	NUM
inlawrev-3793	201	22	-	-	PUNCT
inlawrev-3793	201	23	6	6	NUM
inlawrev-3793	201	24	-	-	SYM
inlawrev-3793	201	25	1.1	1.1	NUM
inlawrev-3793	201	26	,	,	PUNCT
inlawrev-3793	201	27	-17	-17	X
inlawrev-3793	201	28	,	,	PUNCT
inlawrev-3793	201	29	-18	-18	NUM
inlawrev-3793	201	30	;	;	PUNCT
inlawrev-3793	201	31	6	6	NUM
inlawrev-3793	201	32	-	-	SYM
inlawrev-3793	201	33	3.5	3.5	NUM
inlawrev-3793	201	34	-	-	PUNCT
inlawrev-3793	201	35	7	7	NUM
inlawrev-3793	201	36	-	-	SYM
inlawrev-3793	201	37	11	11	NUM
inlawrev-3793	201	38	.	.	PUNCT
inlawrev-3793	202	1	2006	2006	NUM
inlawrev-3793	202	2	]	]	PUNCT
inlawrev-3793	202	3	tax	tax	NOUN
inlawrev-3793	202	4	law	law	NOUN
inlawrev-3793	202	5	1247	1247	NUM
inlawrev-3793	202	6	and	and	CCONJ
inlawrev-3793	202	7	(	(	PUNCT
inlawrev-3793	202	8	4	4	X
inlawrev-3793	202	9	)	)	PUNCT
inlawrev-3793	202	10	the	the	DET
inlawrev-3793	202	11	county	county	NOUN
inlawrev-3793	202	12	admissions	admission	NOUN
inlawrev-3793	202	13	tax.^	tax.^	VERB
inlawrev-3793	202	14	this	this	DET
inlawrev-3793	202	15	legislation	legislation	NOUN
inlawrev-3793	202	16	also	also	ADV
inlawrev-3793	202	17	repealed	repeal	VERB
inlawrev-3793	202	18	the	the	DET
inlawrev-3793	202	19	law	law	NOUN
inlawrev-3793	202	20	which	which	PRON
inlawrev-3793	202	21	would	would	AUX
inlawrev-3793	202	22	have	have	AUX
inlawrev-3793	202	23	terminated	terminate	VERB
inlawrev-3793	202	24	the	the	DET
inlawrev-3793	202	25	marion	marion	PROPN
inlawrev-3793	202	26	county	county	PROPN
inlawrev-3793	202	27	food	food	NOUN
inlawrev-3793	202	28	and	and	CCONJ
inlawrev-3793	202	29	beverage	beverage	NOUN
inlawrev-3793	202	30	tax	tax	NOUN
inlawrev-3793	202	31	.	.	PUNCT
inlawrev-3793	203	1	in	in	ADP
inlawrev-3793	203	2	addition	addition	NOUN
inlawrev-3793	203	3	,	,	PUNCT
inlawrev-3793	203	4	in	in	ADP
inlawrev-3793	203	5	an	an	DET
inlawrev-3793	203	6	effort	effort	NOUN
inlawrev-3793	203	7	to	to	PART
inlawrev-3793	203	8	spread	spread	VERB
inlawrev-3793	203	9	out	out	ADP
inlawrev-3793	203	10	the	the	DET
inlawrev-3793	203	11	cost	cost	NOUN
inlawrev-3793	203	12	of	of	ADP
inlawrev-3793	203	13	the	the	DET
inlawrev-3793	203	14	colts	colt	NOUN
inlawrev-3793	203	15	stadium	stadium	PROPN
inlawrev-3793	203	16	,	,	PUNCT
inlawrev-3793	203	17	the	the	DET
inlawrev-3793	203	18	general	general	ADJ
inlawrev-3793	203	19	assembly	assembly	NOUN
inlawrev-3793	203	20	authorized	authorize	VERB
inlawrev-3793	203	21	the	the	DET
inlawrev-3793	203	22	counties	county	NOUN
inlawrev-3793	203	23	contiguous	contiguous	ADJ
inlawrev-3793	203	24	to	to	ADP
inlawrev-3793	203	25	marion	marion	PROPN
inlawrev-3793	203	26	county	county	PROPN
inlawrev-3793	203	27	and	and	CCONJ
inlawrev-3793	203	28	certain	certain	ADJ
inlawrev-3793	203	29	municipalities	municipality	NOUN
inlawrev-3793	203	30	located	locate	VERB
inlawrev-3793	203	31	in	in	ADP
inlawrev-3793	203	32	those	those	DET
inlawrev-3793	203	33	counties	county	NOUN
inlawrev-3793	203	34	,	,	PUNCT
inlawrev-3793	203	35	to	to	PART
inlawrev-3793	203	36	adopt	adopt	VERB
inlawrev-3793	203	37	a	a	DET
inlawrev-3793	203	38	food	food	NOUN
inlawrev-3793	203	39	and	and	CCONJ
inlawrev-3793	203	40	beverage	beverage	NOUN
inlawrev-3793	203	41	tax.^^	tax.^^	ADP
inlawrev-3793	203	42	these	these	DET
inlawrev-3793	203	43	revenues	revenue	NOUN
inlawrev-3793	203	44	are	be	AUX
inlawrev-3793	203	45	also	also	ADV
inlawrev-3793	203	46	dedicated	dedicate	VERB
inlawrev-3793	203	47	to	to	ADP
inlawrev-3793	203	48	stadium	stadium	NOUN
inlawrev-3793	203	49	funding.^^	funding.^^	NOUN
inlawrev-3793	203	50	further	far	ADV
inlawrev-3793	203	51	,	,	PUNCT
inlawrev-3793	203	52	lake	lake	NOUN
inlawrev-3793	203	53	and	and	CCONJ
inlawrev-3793	203	54	porter	porter	NOUN
inlawrev-3793	203	55	counties	county	NOUN
inlawrev-3793	203	56	were	be	AUX
inlawrev-3793	203	57	authorized	authorize	VERB
inlawrev-3793	203	58	by	by	ADP
inlawrev-3793	203	59	the	the	DET
inlawrev-3793	203	60	general	general	ADJ
inlawrev-3793	203	61	assembly	assembly	NOUN
inlawrev-3793	203	62	to	to	PART
inlawrev-3793	203	63	impose	impose	VERB
inlawrev-3793	203	64	a	a	DET
inlawrev-3793	203	65	1	1	NUM
inlawrev-3793	203	66	%	%	NOUN
inlawrev-3793	203	67	food	food	NOUN
inlawrev-3793	203	68	and	and	CCONJ
inlawrev-3793	203	69	beverage	beverage	NOUN
inlawrev-3793	203	70	tax.^^	tax.^^	NOUN
inlawrev-3793	203	71	the	the	DET
inlawrev-3793	203	72	revenue	revenue	NOUN
inlawrev-3793	203	73	from	from	ADP
inlawrev-3793	203	74	these	these	DET
inlawrev-3793	203	75	taxes	taxis	NOUN
inlawrev-3793	203	76	is	be	AUX
inlawrev-3793	203	77	to	to	PART
inlawrev-3793	203	78	be	be	AUX
inlawrev-3793	203	79	dedicated	dedicate	VERB
inlawrev-3793	203	80	to	to	ADP
inlawrev-3793	203	81	the	the	DET
inlawrev-3793	203	82	northwest	northwest	PROPN
inlawrev-3793	203	83	indiana	indiana	PROPN
inlawrev-3793	203	84	regional	regional	PROPN
inlawrev-3793	203	85	development	development	PROPN
inlawrev-3793	203	86	authority	authority	NOUN
inlawrev-3793	203	87	(	(	PUNCT
inlawrev-3793	203	88	"	"	PUNCT
inlawrev-3793	203	89	nirda").^^	nirda").^^	ADJ
inlawrev-3793	203	90	also	also	ADV
inlawrev-3793	203	91	,	,	PUNCT
inlawrev-3793	203	92	if	if	SCONJ
inlawrev-3793	203	93	porter	porter	NOUN
inlawrev-3793	203	94	county	county	NOUN
inlawrev-3793	203	95	increases	increase	VERB
inlawrev-3793	203	96	its	its	PRON
inlawrev-3793	203	97	county	county	NOUN
inlawrev-3793	203	98	economic	economic	ADJ
inlawrev-3793	203	99	development	development	NOUN
inlawrev-3793	203	100	income	income	NOUN
inlawrev-3793	203	101	tax	tax	NOUN
inlawrev-3793	203	102	(	(	PUNCT
inlawrev-3793	203	103	"	"	PUNCT
inlawrev-3793	203	104	cedit	cedit	NOUN
inlawrev-3793	203	105	"	"	PUNCT
inlawrev-3793	203	106	)	)	PUNCT
inlawrev-3793	203	107	rate	rate	NOUN
inlawrev-3793	203	108	,	,	PUNCT
inlawrev-3793	203	109	the	the	DET
inlawrev-3793	203	110	first	first	ADJ
inlawrev-3793	203	111	$	$	SYM
inlawrev-3793	203	112	3.5	3.5	NUM
inlawrev-3793	203	113	million	million	NUM
inlawrev-3793	203	114	of	of	ADP
inlawrev-3793	203	115	the	the	DET
inlawrev-3793	203	116	tax	tax	NOUN
inlawrev-3793	203	117	revenue	revenue	NOUN
inlawrev-3793	203	118	that	that	PRON
inlawrev-3793	203	119	results	result	VERB
inlawrev-3793	203	120	each	each	DET
inlawrev-3793	203	121	year	year	NOUN
inlawrev-3793	203	122	from	from	ADP
inlawrev-3793	203	123	the	the	DET
inlawrev-3793	203	124	rate	rate	NOUN
inlawrev-3793	203	125	increase	increase	NOUN
inlawrev-3793	203	126	must	must	AUX
inlawrev-3793	203	127	be	be	AUX
inlawrev-3793	203	128	used	use	VERB
inlawrev-3793	203	129	by	by	ADP
inlawrev-3793	203	130	the	the	DET
inlawrev-3793	203	131	county	county	NOUN
inlawrev-3793	203	132	to	to	PART
inlawrev-3793	203	133	make	make	VERB
inlawrev-3793	203	134	the	the	DET
inlawrev-3793	203	135	county	county	NOUN
inlawrev-3793	203	136	's	's	PART
inlawrev-3793	203	137	required	require	VERB
inlawrev-3793	203	138	transfer	transfer	NOUN
inlawrev-3793	203	139	to	to	PART
inlawrev-3793	203	140	nirda.^^	nirda.^^	VERB
inlawrev-3793	203	141	the	the	DET
inlawrev-3793	203	142	legislation	legislation	NOUN
inlawrev-3793	203	143	also	also	ADV
inlawrev-3793	203	144	authorized	authorize	VERB
inlawrev-3793	203	145	lake	lake	NOUN
inlawrev-3793	203	146	and	and	CCONJ
inlawrev-3793	203	147	porter	porter	NOUN
inlawrev-3793	203	148	counties	county	NOUN
inlawrev-3793	203	149	to	to	PART
inlawrev-3793	203	150	use	use	VERB
inlawrev-3793	203	151	cedit	cedit	NOUN
inlawrev-3793	203	152	revenue	revenue	NOUN
inlawrev-3793	203	153	to	to	PART
inlawrev-3793	203	154	provide	provide	VERB
inlawrev-3793	203	155	additional	additional	ADJ
inlawrev-3793	203	156	homestead	homestead	NOUN
inlawrev-3793	203	157	credits	credit	NOUN
inlawrev-3793	203	158	for	for	ADP
inlawrev-3793	203	159	property	property	NOUN
inlawrev-3793	203	160	taxes.^^	taxes.^^	NUM
inlawrev-3793	203	161	in	in	ADP
inlawrev-3793	203	162	addition	addition	NOUN
inlawrev-3793	203	163	,	,	PUNCT
inlawrev-3793	203	164	the	the	DET
inlawrev-3793	203	165	general	general	ADJ
inlawrev-3793	203	166	assembly	assembly	NOUN
inlawrev-3793	203	167	authorized	authorize	VERB
inlawrev-3793	203	168	howard	howard	PROPN
inlawrev-3793	203	169	county	county	PROPN
inlawrev-3793	203	170	to	to	PART
inlawrev-3793	203	171	increase	increase	VERB
inlawrev-3793	203	172	the	the	DET
inlawrev-3793	203	173	county	county	NOUN
inlawrev-3793	203	174	option	option	NOUN
inlawrev-3793	203	175	income	income	NOUN
inlawrev-3793	203	176	tax	tax	NOUN
inlawrev-3793	203	177	(	(	PUNCT
inlawrev-3793	203	178	"	"	PUNCT
inlawrev-3793	203	179	coit	coit	NOUN
inlawrev-3793	203	180	"	"	PUNCT
inlawrev-3793	203	181	)	)	PUNCT
inlawrev-3793	203	182	rate	rate	NOUN
inlawrev-3793	203	183	by	by	ADP
inlawrev-3793	203	184	0.25	0.25	NUM
inlawrev-3793	203	185	%	%	NOUN
inlawrev-3793	203	186	over	over	ADP
inlawrev-3793	203	187	the	the	DET
inlawrev-3793	203	188	current	current	ADJ
inlawrev-3793	203	189	maximum	maximum	ADJ
inlawrev-3793	203	190	rate	rate	NOUN
inlawrev-3793	203	191	to	to	PART
inlawrev-3793	203	192	operate	operate	VERB
inlawrev-3793	203	193	a	a	DET
inlawrev-3793	203	194	county	county	NOUN
inlawrev-3793	203	195	jail	jail	NOUN
inlawrev-3793	203	196	or	or	CCONJ
inlawrev-3793	203	197	juvenile	juvenile	ADJ
inlawrev-3793	203	198	center.^	center.^	NOUN
inlawrev-3793	203	199	^	^	PUNCT
inlawrev-3793	203	200	similarly	similarly	ADV
inlawrev-3793	203	201	,	,	PUNCT
inlawrev-3793	203	202	this	this	DET
inlawrev-3793	203	203	legislation	legislation	NOUN
inlawrev-3793	203	204	provided	provide	VERB
inlawrev-3793	203	205	that	that	SCONJ
inlawrev-3793	203	206	miami	miami	PROPN
inlawrev-3793	203	207	county	county	NOUN
inlawrev-3793	203	208	could	could	AUX
inlawrev-3793	203	209	increase	increase	VERB
inlawrev-3793	203	210	the	the	DET
inlawrev-3793	203	211	coit	coit	NOUN
inlawrev-3793	203	212	rate	rate	NOUN
inlawrev-3793	203	213	by	by	ADP
inlawrev-3793	203	214	0.25	0.25	NUM
inlawrev-3793	203	215	%	%	NOUN
inlawrev-3793	203	216	over	over	ADP
inlawrev-3793	203	217	the	the	DET
inlawrev-3793	203	218	current	current	ADJ
inlawrev-3793	203	219	maximum	maximum	ADJ
inlawrev-3793	203	220	rate	rate	NOUN
inlawrev-3793	203	221	to	to	PART
inlawrev-3793	203	222	finance	finance	VERB
inlawrev-3793	203	223	a	a	DET
inlawrev-3793	203	224	county	county	NOUN
inlawrev-3793	203	225	jail.^^	jail.^^	PUNCT
inlawrev-3793	204	1	the	the	DET
inlawrev-3793	204	2	general	general	ADJ
inlawrev-3793	204	3	assembly	assembly	NOUN
inlawrev-3793	204	4	also	also	ADV
inlawrev-3793	204	5	allowed	allow	VERB
inlawrev-3793	204	6	the	the	DET
inlawrev-3793	204	7	evansville	evansville	PROPN
inlawrev-3793	204	8	city	city	PROPN
inlawrev-3793	204	9	council	council	PROPN
inlawrev-3793	204	10	to	to	PART
inlawrev-3793	204	11	impose	impose	VERB
inlawrev-3793	204	12	a	a	DET
inlawrev-3793	204	13	supplemental	supplemental	ADJ
inlawrev-3793	204	14	auto	auto	NOUN
inlawrev-3793	204	15	rental	rental	NOUN
inlawrev-3793	204	16	excise	excise	NOUN
inlawrev-3793	204	17	tax	tax	NOUN
inlawrev-3793	204	18	in	in	ADP
inlawrev-3793	204	19	vanderburgh	vanderburgh	PROPN
inlawrev-3793	204	20	county,^^	county,^^	PROPN
inlawrev-3793	204	21	and	and	CCONJ
inlawrev-3793	204	22	tippecanoe	tippecanoe	PROPN
inlawrev-3793	204	23	county	county	NOUN
inlawrev-3793	204	24	was	be	AUX
inlawrev-3793	204	25	permitted	permit	VERB
inlawrev-3793	204	26	to	to	PART
inlawrev-3793	204	27	increase	increase	VERB
inlawrev-3793	204	28	its	its	PRON
inlawrev-3793	204	29	innkeeper	innkeeper	NOUN
inlawrev-3793	204	30	's	's	PART
inlawrev-3793	204	31	tax	tax	NOUN
inlawrev-3793	204	32	from	from	ADP
inlawrev-3793	204	33	5	5	NUM
inlawrev-3793	204	34	%	%	NOUN
inlawrev-3793	204	35	to	to	ADP
inlawrev-3793	204	36	6%.^"^	6%.^"^	NUM
inlawrev-3793	204	37	additionally	additionally	ADV
inlawrev-3793	204	38	,	,	PUNCT
inlawrev-3793	204	39	hendricks	hendrick	NOUN
inlawrev-3793	204	40	county	county	PROPN
inlawrev-3793	204	41	was	be	AUX
inlawrev-3793	204	42	authorized	authorize	VERB
inlawrev-3793	204	43	to	to	PART
inlawrev-3793	204	44	impose	impose	VERB
inlawrev-3793	204	45	an	an	DET
inlawrev-3793	204	46	innkeeper	innkeeper	NOUN
inlawrev-3793	204	47	's	's	PART
inlawrev-3793	204	48	tax	tax	NOUN
inlawrev-3793	204	49	to	to	PART
inlawrev-3793	204	50	replace	replace	VERB
inlawrev-3793	204	51	the	the	DET
inlawrev-3793	204	52	innkeeper	innkeeper	NOUN
inlawrev-3793	204	53	's	's	PART
inlawrev-3793	204	54	tax	tax	NOUN
inlawrev-3793	204	55	it	it	PRON
inlawrev-3793	204	56	currently	currently	ADV
inlawrev-3793	204	57	imposes	impose	VERB
inlawrev-3793	204	58	under	under	ADP
inlawrev-3793	204	59	the	the	DET
inlawrev-3793	204	60	uniform	uniform	PROPN
inlawrev-3793	204	61	innkeeper	innkeeper	NOUN
inlawrev-3793	204	62	's	's	PART
inlawrev-3793	204	63	tax	tax	NOUN
inlawrev-3793	204	64	law.^^	law.^^	NOUN
inlawrev-3793	204	65	in	in	ADP
inlawrev-3793	204	66	addition	addition	NOUN
inlawrev-3793	204	67	,	,	PUNCT
inlawrev-3793	204	68	wayne	wayne	PROPN
inlawrev-3793	204	69	county	county	PROPN
inlawrev-3793	204	70	and	and	CCONJ
inlawrev-3793	204	71	,	,	PUNCT
inlawrev-3793	204	72	under	under	ADP
inlawrev-3793	204	73	certain	certain	ADJ
inlawrev-3793	204	74	conditions	condition	NOUN
inlawrev-3793	204	75	,	,	PUNCT
inlawrev-3793	204	76	municipalities	municipality	NOUN
inlawrev-3793	204	77	in	in	ADP
inlawrev-3793	204	78	wayne	wayne	PROPN
inlawrev-3793	204	79	county	county	PROPN
inlawrev-3793	204	80	were	be	AUX
inlawrev-3793	204	81	authorized	authorize	VERB
inlawrev-3793	204	82	by	by	ADP
inlawrev-3793	204	83	the	the	DET
inlawrev-3793	204	84	general	general	ADJ
inlawrev-3793	204	85	assembly	assembly	NOUN
inlawrev-3793	204	86	to	to	PART
inlawrev-3793	204	87	impose	impose	VERB
inlawrev-3793	204	88	a	a	DET
inlawrev-3793	204	89	food	food	NOUN
inlawrev-3793	204	90	and	and	CCONJ
inlawrev-3793	204	91	beverage	beverage	NOUN
inlawrev-3793	204	92	tax.^^	tax.^^	PRON
inlawrev-3793	204	93	the	the	DET
inlawrev-3793	204	94	town	town	NOUN
inlawrev-3793	204	95	of	of	ADP
inlawrev-3793	204	96	avon	avon	PROPN
inlawrev-3793	204	97	and	and	CCONJ
inlawrev-3793	204	98	the	the	DET
inlawrev-3793	204	99	city	city	NOUN
inlawrev-3793	204	100	of	of	ADP
inlawrev-3793	204	101	martinsville	martinsville	PROPN
inlawrev-3793	204	102	were	be	AUX
inlawrev-3793	204	103	also	also	ADV
inlawrev-3793	204	104	authorized	authorize	VERB
inlawrev-3793	204	105	to	to	PART
inlawrev-3793	204	106	impose	impose	VERB
inlawrev-3793	204	107	a	a	DET
inlawrev-3793	204	108	food	food	NOUN
inlawrev-3793	204	109	and	and	CCONJ
inlawrev-3793	204	110	beverage	beverage	NOUN
inlawrev-3793	204	111	tax.^^	tax.^^	ADP
inlawrev-3793	204	112	as	as	ADP
inlawrev-3793	204	113	an	an	DET
inlawrev-3793	204	114	additional	additional	ADJ
inlawrev-3793	204	115	means	mean	NOUN
inlawrev-3793	204	116	to	to	PART
inlawrev-3793	204	117	provide	provide	VERB
inlawrev-3793	204	118	funding	funding	NOUN
inlawrev-3793	204	119	for	for	ADP
inlawrev-3793	204	120	the	the	DET
inlawrev-3793	204	121	new	new	ADJ
inlawrev-3793	204	122	colts	colt	NOUN
inlawrev-3793	204	123	stadium	stadium	NOUN
inlawrev-3793	204	124	and	and	CCONJ
inlawrev-3793	204	125	64	64	NUM
inlawrev-3793	204	126	.	.	PUNCT
inlawrev-3793	205	1	i	i	PRON
inlawrev-3793	205	2	d.	d.	PROPN
inlawrev-3793	205	3	§	§	PROPN
inlawrev-3793	205	4	§	§	PROPN
inlawrev-3793	205	5	6	6	NUM
inlawrev-3793	205	6	-	-	SYM
inlawrev-3793	205	7	9	9	NUM
inlawrev-3793	205	8	-	-	PUNCT
inlawrev-3793	205	9	8	8	NUM
inlawrev-3793	205	10	-	-	SYM
inlawrev-3793	205	11	3	3	NUM
inlawrev-3793	205	12	;	;	PUNCT
inlawrev-3793	205	13	6	6	NUM
inlawrev-3793	205	14	-	-	SYM
inlawrev-3793	205	15	9	9	NUM
inlawrev-3793	205	16	-	-	PUNCT
inlawrev-3793	205	17	12	12	NUM
inlawrev-3793	205	18	-	-	SYM
inlawrev-3793	205	19	5	5	NUM
inlawrev-3793	205	20	;	;	PUNCT
inlawrev-3793	205	21	6	6	NUM
inlawrev-3793	205	22	-	-	SYM
inlawrev-3793	205	23	9	9	NUM
inlawrev-3793	205	24	-	-	PUNCT
inlawrev-3793	205	25	12	12	NUM
inlawrev-3793	205	26	-	-	SYM
inlawrev-3793	205	27	8	8	NUM
inlawrev-3793	205	28	;	;	PUNCT
inlawrev-3793	205	29	6	6	NUM
inlawrev-3793	205	30	-	-	SYM
inlawrev-3793	205	31	9	9	NUM
inlawrev-3793	205	32	-	-	PUNCT
inlawrev-3793	205	33	13	13	NUM
inlawrev-3793	205	34	-	-	SYM
inlawrev-3793	205	35	1	1	NUM
inlawrev-3793	205	36	,	,	PUNCT
inlawrev-3793	205	37	-2	-2	INTJ
inlawrev-3793	205	38	.	.	PUNCT
inlawrev-3793	205	39	65	65	NUM
inlawrev-3793	205	40	.	.	PUNCT
inlawrev-3793	206	1	m§§	m§§	NOUN
inlawrev-3793	206	2	6	6	NUM
inlawrev-3793	206	3	-	-	SYM
inlawrev-3793	206	4	9	9	NUM
inlawrev-3793	206	5	-	-	PUNCT
inlawrev-3793	206	6	35	35	NUM
inlawrev-3793	206	7	-	-	SYM
inlawrev-3793	206	8	1	1	NUM
inlawrev-3793	206	9	to	to	ADP
inlawrev-3793	206	10	-16	-16	PROPN
inlawrev-3793	206	11	.	.	PUNCT
inlawrev-3793	207	1	66	66	NUM
inlawrev-3793	207	2	.	.	PUNCT
inlawrev-3793	208	1	i	i	PRON
inlawrev-3793	208	2	d.	d.	PROPN
inlawrev-3793	208	3	67	67	NUM
inlawrev-3793	208	4	.	.	PUNCT
inlawrev-3793	209	1	i	i	PRON
inlawrev-3793	209	2	d.	d.	PROPN
inlawrev-3793	209	3	§	§	PROPN
inlawrev-3793	209	4	6	6	NUM
inlawrev-3793	209	5	-	-	SYM
inlawrev-3793	209	6	9	9	NUM
inlawrev-3793	209	7	-	-	SYM
inlawrev-3793	209	8	36	36	NUM
inlawrev-3793	209	9	-	-	SYM
inlawrev-3793	209	10	8	8	NUM
inlawrev-3793	209	11	.	.	PUNCT
inlawrev-3793	209	12	68	68	NUM
inlawrev-3793	209	13	.	.	PUNCT
inlawrev-3793	210	1	i	i	PRON
inlawrev-3793	210	2	d.	d.	PROPN
inlawrev-3793	210	3	§	§	PROPN
inlawrev-3793	210	4	§	§	PROPN
inlawrev-3793	210	5	6	6	NUM
inlawrev-3793	210	6	-	-	SYM
inlawrev-3793	210	7	9	9	NUM
inlawrev-3793	210	8	-	-	SYM
inlawrev-3793	210	9	36	36	NUM
inlawrev-3793	210	10	-	-	SYM
inlawrev-3793	210	11	1	1	NUM
inlawrev-3793	210	12	to	to	ADP
inlawrev-3793	210	13	-8	-8	NOUN
inlawrev-3793	210	14	.	.	PUNCT
inlawrev-3793	211	1	69	69	NUM
inlawrev-3793	211	2	.	.	PUNCT
inlawrev-3793	212	1	/^.	/^.	PUNCT
inlawrev-3793	213	1	§	§	VERB
inlawrev-3793	213	2	6	6	NUM
inlawrev-3793	213	3	-	-	SYM
inlawrev-3793	213	4	3.5	3.5	NUM
inlawrev-3793	213	5	-	-	PUNCT
inlawrev-3793	213	6	7	7	NUM
inlawrev-3793	213	7	-	-	SYM
inlawrev-3793	213	8	13.1	13.1	NUM
inlawrev-3793	213	9	.	.	PUNCT
inlawrev-3793	214	1	70	70	NUM
inlawrev-3793	214	2	.	.	PUNCT
inlawrev-3793	215	1	i	i	PRON
inlawrev-3793	215	2	d.	d.	PROPN
inlawrev-3793	215	3	71	71	NUM
inlawrev-3793	215	4	.	.	PUNCT
inlawrev-3793	216	1	m	m	AUX
inlawrev-3793	216	2	§	§	PROPN
inlawrev-3793	216	3	6	6	NUM
inlawrev-3793	216	4	-	-	SYM
inlawrev-3793	216	5	3.5	3.5	NUM
inlawrev-3793	216	6	-	-	PUNCT
inlawrev-3793	216	7	6	6	NUM
inlawrev-3793	216	8	-	-	SYM
inlawrev-3793	216	9	28	28	NUM
inlawrev-3793	216	10	.	.	PUNCT
inlawrev-3793	217	1	72	72	NUM
inlawrev-3793	217	2	.	.	PUNCT
inlawrev-3793	218	1	i	i	PRON
inlawrev-3793	218	2	d.	d.	PROPN
inlawrev-3793	218	3	§	§	PROPN
inlawrev-3793	218	4	§	§	PROPN
inlawrev-3793	218	5	6	6	NUM
inlawrev-3793	218	6	-	-	SYM
inlawrev-3793	218	7	3.5	3.5	NUM
inlawrev-3793	218	8	-	-	PUNCT
inlawrev-3793	218	9	6	6	NUM
inlawrev-3793	218	10	-	-	SYM
inlawrev-3793	218	11	27	27	NUM
inlawrev-3793	218	12	;	;	PUNCT
inlawrev-3793	218	13	6	6	NUM
inlawrev-3793	218	14	-	-	SYM
inlawrev-3793	218	15	3.5	3.5	NUM
inlawrev-3793	218	16	-	-	PUNCT
inlawrev-3793	218	17	7	7	NUM
inlawrev-3793	218	18	-	-	SYM
inlawrev-3793	218	19	5	5	NUM
inlawrev-3793	218	20	.	.	NOUN
inlawrev-3793	218	21	73	73	NUM
inlawrev-3793	218	22	.	.	PUNCT
inlawrev-3793	219	1	w.§§	w.§§	NOUN
inlawrev-3793	219	2	6	6	NUM
inlawrev-3793	219	3	-	-	SYM
inlawrev-3793	219	4	6	6	NUM
inlawrev-3793	219	5	-	-	PUNCT
inlawrev-3793	219	6	9.5	9.5	NUM
inlawrev-3793	219	7	-	-	SYM
inlawrev-3793	219	8	1	1	NUM
inlawrev-3793	219	9	to	to	ADP
inlawrev-3793	219	10	-13	-13	NUM
inlawrev-3793	219	11	.	.	PUNCT
inlawrev-3793	220	1	74	74	NUM
inlawrev-3793	220	2	.	.	PUNCT
inlawrev-3793	221	1	i	i	PRON
inlawrev-3793	221	2	d.	d.	PROPN
inlawrev-3793	221	3	§	§	PROPN
inlawrev-3793	221	4	§	§	PROPN
inlawrev-3793	221	5	6	6	NUM
inlawrev-3793	221	6	-	-	SYM
inlawrev-3793	221	7	9	9	NUM
inlawrev-3793	221	8	-	-	PUNCT
inlawrev-3793	221	9	7	7	NUM
inlawrev-3793	221	10	-	-	SYM
inlawrev-3793	221	11	6	6	NUM
inlawrev-3793	221	12	,	,	PUNCT
inlawrev-3793	221	13	-7	-7	INTJ
inlawrev-3793	221	14	,	,	PUNCT
inlawrev-3793	221	15	-9	-9	INTJ
inlawrev-3793	221	16	.	.	PUNCT
inlawrev-3793	222	1	75	75	NUM
inlawrev-3793	222	2	.	.	PUNCT
inlawrev-3793	223	1	i	i	PRON
inlawrev-3793	223	2	d.	d.	PROPN
inlawrev-3793	223	3	§	§	PROPN
inlawrev-3793	223	4	§	§	PROPN
inlawrev-3793	223	5	6	6	NUM
inlawrev-3793	223	6	-	-	SYM
inlawrev-3793	223	7	9	9	NUM
inlawrev-3793	223	8	-	-	PUNCT
inlawrev-3793	223	9	37	37	NUM
inlawrev-3793	223	10	-	-	SYM
inlawrev-3793	223	11	1	1	NUM
inlawrev-3793	223	12	to	to	ADP
inlawrev-3793	223	13	-8	-8	NOUN
inlawrev-3793	223	14	.	.	PUNCT
inlawrev-3793	224	1	76	76	NUM
inlawrev-3793	224	2	.	.	PUNCT
inlawrev-3793	225	1	m§§	m§§	NOUN
inlawrev-3793	225	2	6	6	NUM
inlawrev-3793	225	3	-	-	SYM
inlawrev-3793	225	4	9	9	NUM
inlawrev-3793	225	5	-	-	PUNCT
inlawrev-3793	225	6	38	38	NUM
inlawrev-3793	225	7	-	-	PUNCT
inlawrev-3793	225	8	1	1	NUM
inlawrev-3793	225	9	to	to	ADP
inlawrev-3793	225	10	-26	-26	PROPN
inlawrev-3793	225	11	.	.	PUNCT
inlawrev-3793	226	1	77	77	NUM
inlawrev-3793	226	2	.	.	PUNCT
inlawrev-3793	227	1	m§§	m§§	NOUN
inlawrev-3793	227	2	6	6	NUM
inlawrev-3793	227	3	-	-	SYM
inlawrev-3793	227	4	9	9	NUM
inlawrev-3793	227	5	-	-	PUNCT
inlawrev-3793	227	6	27	27	NUM
inlawrev-3793	227	7	-	-	SYM
inlawrev-3793	227	8	1	1	NUM
inlawrev-3793	227	9	to	to	ADP
inlawrev-3793	227	10	-10	-10	NUM
inlawrev-3793	227	11	.	.	PUNCT
inlawrev-3793	227	12	1248	1248	NUM
inlawrev-3793	227	13	indiana	indiana	PROPN
inlawrev-3793	227	14	law	law	PROPN
inlawrev-3793	227	15	review	review	NOUN
inlawrev-3793	228	1	[	[	X
inlawrev-3793	228	2	vol	vol	NOUN
inlawrev-3793	228	3	.	.	PUNCT
inlawrev-3793	228	4	39	39	NUM
inlawrev-3793	228	5	:	:	SYM
inlawrev-3793	228	6	1239	1239	NUM
inlawrev-3793	228	7	convention	convention	NOUN
inlawrev-3793	228	8	center	center	NOUN
inlawrev-3793	228	9	,	,	PUNCT
inlawrev-3793	228	10	the	the	DET
inlawrev-3793	228	11	general	general	ADJ
inlawrev-3793	228	12	assembly	assembly	NOUN
inlawrev-3793	228	13	authorized	authorize	VERB
inlawrev-3793	228	14	the	the	DET
inlawrev-3793	228	15	budget	budget	NOUN
inlawrev-3793	228	16	director	director	NOUN
inlawrev-3793	228	17	to	to	PART
inlawrev-3793	228	18	increase	increase	VERB
inlawrev-3793	228	19	the	the	DET
inlawrev-3793	228	20	amount	amount	NOUN
inlawrev-3793	228	21	of	of	ADP
inlawrev-3793	228	22	indiana	indiana	PROPN
inlawrev-3793	228	23	tax	tax	NOUN
inlawrev-3793	228	24	revenue	revenue	NOUN
inlawrev-3793	228	25	that	that	PRON
inlawrev-3793	228	26	is	be	AUX
inlawrev-3793	228	27	annually	annually	ADV
inlawrev-3793	228	28	captured	capture	VERB
inlawrev-3793	228	29	by	by	ADP
inlawrev-3793	228	30	the	the	DET
inlawrev-3793	228	31	marion	marion	PROPN
inlawrev-3793	228	32	county	county	PROPN
inlawrev-3793	228	33	professional	professional	ADJ
inlawrev-3793	228	34	sports	sport	NOUN
inlawrev-3793	228	35	development	development	NOUN
inlawrev-3793	228	36	area7^	area7^	NOUN
inlawrev-3793	228	37	this	this	DET
inlawrev-3793	228	38	law	law	NOUN
inlawrev-3793	228	39	authorizes	authorize	VERB
inlawrev-3793	228	40	such	such	ADJ
inlawrev-3793	228	41	development	development	NOUN
inlawrev-3793	228	42	area	area	NOUN
inlawrev-3793	228	43	to	to	PART
inlawrev-3793	228	44	capture	capture	VERB
inlawrev-3793	228	45	$	$	SYM
inlawrev-3793	228	46	11	11	NUM
inlawrev-3793	228	47	million	million	NUM
inlawrev-3793	228	48	in	in	ADP
inlawrev-3793	228	49	addition	addition	NOUN
inlawrev-3793	228	50	to	to	ADP
inlawrev-3793	228	51	the	the	DET
inlawrev-3793	228	52	previous	previous	ADJ
inlawrev-3793	228	53	tax	tax	NOUN
inlawrev-3793	228	54	revenue	revenue	NOUN
inlawrev-3793	228	55	capture	capture	NOUN
inlawrev-3793	228	56	limitation	limitation	NOUN
inlawrev-3793	228	57	of	of	ADP
inlawrev-3793	228	58	$	$	SYM
inlawrev-3793	228	59	5	5	NUM
inlawrev-3793	228	60	million.^^	million.^^	NOUN
inlawrev-3793	228	61	among	among	ADP
inlawrev-3793	228	62	the	the	DET
inlawrev-3793	228	63	tax	tax	NOUN
inlawrev-3793	228	64	revenues	revenue	NOUN
inlawrev-3793	228	65	that	that	PRON
inlawrev-3793	228	66	can	can	AUX
inlawrev-3793	228	67	be	be	AUX
inlawrev-3793	228	68	captured	capture	VERB
inlawrev-3793	228	69	are	be	AUX
inlawrev-3793	228	70	the	the	DET
inlawrev-3793	228	71	indiana	indiana	PROPN
inlawrev-3793	228	72	sales	sale	NOUN
inlawrev-3793	228	73	and	and	CCONJ
inlawrev-3793	228	74	use	use	VERB
inlawrev-3793	228	75	taxes	taxis	NOUN
inlawrev-3793	228	76	and	and	CCONJ
inlawrev-3793	228	77	the	the	DET
inlawrev-3793	228	78	indiana	indiana	PROPN
inlawrev-3793	228	79	adjusted	adjust	VERB
inlawrev-3793	228	80	gross	gross	ADJ
inlawrev-3793	228	81	income	income	NOUN
inlawrev-3793	229	1	tax.^^	tax.^^	NOUN
inlawrev-3793	229	2	also	also	ADV
inlawrev-3793	229	3	,	,	PUNCT
inlawrev-3793	229	4	the	the	DET
inlawrev-3793	229	5	general	general	ADJ
inlawrev-3793	229	6	assembly	assembly	PROPN
inlawrev-3793	229	7	directed	direct	VERB
inlawrev-3793	229	8	lake	lake	PROPN
inlawrev-3793	229	9	county	county	PROPN
inlawrev-3793	229	10	to	to	PART
inlawrev-3793	229	11	distribute	distribute	VERB
inlawrev-3793	229	12	25	25	NUM
inlawrev-3793	229	13	%	%	NOUN
inlawrev-3793	229	14	of	of	ADP
inlawrev-3793	229	15	the	the	DET
inlawrev-3793	229	16	admissions	admission	NOUN
inlawrev-3793	229	17	tax	tax	NOUN
inlawrev-3793	229	18	revenue	revenue	NOUN
inlawrev-3793	229	19	to	to	ADP
inlawrev-3793	229	20	the	the	DET
inlawrev-3793	229	21	municipalities	municipality	NOUN
inlawrev-3793	229	22	ofcedar	ofcedar	PROPN
inlawrev-3793	229	23	lake	lake	PROPN
inlawrev-3793	229	24	,	,	PUNCT
inlawrev-3793	229	25	crown	crown	NOUN
inlawrev-3793	229	26	point	point	NOUN
inlawrev-3793	229	27	,	,	PUNCT
inlawrev-3793	229	28	dyer	dyer	NOUN
inlawrev-3793	229	29	,	,	PUNCT
inlawrev-3793	229	30	griffith	griffith	PROPN
inlawrev-3793	229	31	,	,	PUNCT
inlawrev-3793	229	32	highland	highland	PROPN
inlawrev-3793	229	33	,	,	PUNCT
inlawrev-3793	229	34	hobart	hobart	PROPN
inlawrev-3793	229	35	,	,	PUNCT
inlawrev-3793	229	36	lake	lake	NOUN
inlawrev-3793	229	37	station	station	PROPN
inlawrev-3793	229	38	,	,	PUNCT
inlawrev-3793	229	39	lowell	lowell	PROPN
inlawrev-3793	229	40	,	,	PUNCT
inlawrev-3793	229	41	merrillville	merrillville	PROPN
inlawrev-3793	229	42	,	,	PUNCT
inlawrev-3793	229	43	munster	munster	PROPN
inlawrev-3793	229	44	,	,	PUNCT
inlawrev-3793	229	45	new	new	ADJ
inlawrev-3793	229	46	chicago	chicago	PROPN
inlawrev-3793	229	47	,	,	PUNCT
inlawrev-3793	229	48	st	st	PROPN
inlawrev-3793	229	49	.	.	PROPN
inlawrev-3793	229	50	john	john	PROPN
inlawrev-3793	229	51	,	,	PUNCT
inlawrev-3793	229	52	schererville	schererville	PROPN
inlawrev-3793	229	53	,	,	PUNCT
inlawrev-3793	229	54	schneider	schneider	NOUN
inlawrev-3793	229	55	,	,	PUNCT
inlawrev-3793	229	56	winfield	winfield	PROPN
inlawrev-3793	229	57	,	,	PUNCT
inlawrev-3793	229	58	and	and	CCONJ
inlawrev-3793	229	59	whiting.^	whiting.^	PROPN
inlawrev-3793	229	60	^	^	PUNCT
inlawrev-3793	229	61	the	the	DET
inlawrev-3793	229	62	legislation	legislation	NOUN
inlawrev-3793	229	63	provided	provide	VERB
inlawrev-3793	229	64	that	that	SCONJ
inlawrev-3793	229	65	these	these	DET
inlawrev-3793	229	66	municipalities	municipality	NOUN
inlawrev-3793	229	67	may	may	AUX
inlawrev-3793	229	68	only	only	ADV
inlawrev-3793	229	69	use	use	VERB
inlawrev-3793	229	70	the	the	DET
inlawrev-3793	229	71	revenue	revenue	NOUN
inlawrev-3793	229	72	distributed	distribute	VERB
inlawrev-3793	229	73	by	by	ADP
inlawrev-3793	229	74	the	the	DET
inlawrev-3793	229	75	county	county	NOUN
inlawrev-3793	229	76	for	for	ADP
inlawrev-3793	229	77	infrastructure	infrastructure	NOUN
inlawrev-3793	229	78	purposes.^^	purposes.^^	NOUN
inlawrev-3793	229	79	the	the	DET
inlawrev-3793	229	80	general	general	ADJ
inlawrev-3793	229	81	assembly	assembly	NOUN
inlawrev-3793	229	82	also	also	ADV
inlawrev-3793	229	83	passed	pass	VERB
inlawrev-3793	229	84	legislation	legislation	NOUN
inlawrev-3793	229	85	authorizing	authorize	VERB
inlawrev-3793	229	86	a	a	DET
inlawrev-3793	229	87	civil	civil	ADJ
inlawrev-3793	229	88	taxing	tax	VERB
inlawrev-3793	229	89	unit	unit	NOUN
inlawrev-3793	229	90	to	to	PART
inlawrev-3793	229	91	use	use	VERB
inlawrev-3793	229	92	their	their	PRON
inlawrev-3793	229	93	distributive	distributive	ADJ
inlawrev-3793	229	94	share	share	NOUN
inlawrev-3793	229	95	of	of	ADP
inlawrev-3793	229	96	cedit	cedit	NOUN
inlawrev-3793	229	97	for	for	ADP
inlawrev-3793	229	98	any	any	DET
inlawrev-3793	229	99	lawful	lawful	ADJ
inlawrev-3793	229	100	purpose.^^	purpose.^^	NOUN
inlawrev-3793	229	101	previously	previously	ADV
inlawrev-3793	229	102	,	,	PUNCT
inlawrev-3793	229	103	cedit	cedit	NOUN
inlawrev-3793	229	104	revenues	revenue	NOUN
inlawrev-3793	229	105	could	could	AUX
inlawrev-3793	229	106	only	only	ADV
inlawrev-3793	229	107	be	be	AUX
inlawrev-3793	229	108	used	use	VERB
inlawrev-3793	229	109	for	for	ADP
inlawrev-3793	229	110	:	:	PUNCT
inlawrev-3793	229	111	(	(	PUNCT
inlawrev-3793	229	112	1	1	X
inlawrev-3793	229	113	)	)	PUNCT
inlawrev-3793	229	114	replacement	replacement	NOUN
inlawrev-3793	229	115	of	of	ADP
inlawrev-3793	229	116	lost	lose	VERB
inlawrev-3793	229	117	property	property	NOUN
inlawrev-3793	229	118	tax	tax	NOUN
inlawrev-3793	229	119	revenue	revenue	NOUN
inlawrev-3793	229	120	from	from	ADP
inlawrev-3793	229	121	schools	school	NOUN
inlawrev-3793	229	122	and	and	CCONJ
inlawrev-3793	229	123	taxing	tax	VERB
inlawrev-3793	229	124	units	unit	NOUN
inlawrev-3793	229	125	due	due	ADJ
inlawrev-3793	229	126	to	to	ADP
inlawrev-3793	229	127	the	the	DET
inlawrev-3793	229	128	homestead	homestead	NOUN
inlawrev-3793	229	129	credit	credit	NOUN
inlawrev-3793	229	130	;	;	PUNCT
inlawrev-3793	229	131	(	(	PUNCT
inlawrev-3793	229	132	2	2	X
inlawrev-3793	229	133	)	)	PUNCT
inlawrev-3793	229	134	operation	operation	NOUN
inlawrev-3793	229	135	ofpublic	ofpublic	ADJ
inlawrev-3793	229	136	communications	communication	NOUN
inlawrev-3793	229	137	systems	system	NOUN
inlawrev-3793	229	138	and	and	CCONJ
inlawrev-3793	229	139	computer	computer	NOUN
inlawrev-3793	229	140	facilities	facility	NOUN
inlawrev-3793	229	141	;	;	PUNCT
inlawrev-3793	229	142	(	(	PUNCT
inlawrev-3793	229	143	3	3	X
inlawrev-3793	229	144	)	)	PUNCT
inlawrev-3793	229	145	operationof	operationof	PROPN
inlawrev-3793	229	146	public	public	ADJ
inlawrev-3793	229	147	transportation	transportation	NOUN
inlawrev-3793	229	148	corporations	corporation	NOUN
inlawrev-3793	229	149	;	;	PUNCT
inlawrev-3793	229	150	(	(	PUNCT
inlawrev-3793	229	151	4	4	X
inlawrev-3793	229	152	)	)	PUNCT
inlawrev-3793	229	153	finance	finance	VERB
inlawrev-3793	229	154	certain	certain	ADJ
inlawrev-3793	229	155	economic	economic	ADJ
inlawrev-3793	229	156	development	development	NOUN
inlawrev-3793	229	157	project	project	NOUN
inlawrev-3793	229	158	bonds	bond	NOUN
inlawrev-3793	229	159	;	;	PUNCT
inlawrev-3793	229	160	(	(	PUNCT
inlawrev-3793	229	161	5	5	X
inlawrev-3793	229	162	)	)	PUNCT
inlawrev-3793	229	163	to	to	PART
inlawrev-3793	229	164	fund	fund	VERB
inlawrev-3793	229	165	certain	certain	ADJ
inlawrev-3793	229	166	redevelopment	redevelopment	NOUN
inlawrev-3793	229	167	initiatives	initiative	NOUN
inlawrev-3793	229	168	in	in	ADP
inlawrev-3793	229	169	marion	marion	PROPN
inlawrev-3793	229	170	county	county	PROPN
inlawrev-3793	229	171	;	;	PUNCT
inlawrev-3793	229	172	and	and	CCONJ
inlawrev-3793	229	173	,	,	PUNCT
inlawrev-3793	229	174	(	(	PUNCT
inlawrev-3793	229	175	6	6	NUM
inlawrev-3793	229	176	)	)	PUNCT
inlawrev-3793	229	177	to	to	PART
inlawrev-3793	229	178	make	make	VERB
inlawrev-3793	229	179	allocations	allocation	NOUN
inlawrev-3793	229	180	of	of	ADP
inlawrev-3793	229	181	distributive	distributive	ADJ
inlawrev-3793	229	182	shares	share	NOUN
inlawrev-3793	229	183	to	to	ADP
inlawrev-3793	229	184	civil	civil	ADJ
inlawrev-3793	229	185	taxing	tax	VERB
inlawrev-3793	229	186	units.^"^	units.^"^	NOUN
inlawrev-3793	229	187	further	far	ADV
inlawrev-3793	229	188	,	,	PUNCT
inlawrev-3793	229	189	a	a	DET
inlawrev-3793	229	190	county	county	NOUN
inlawrev-3793	229	191	,	,	PUNCT
inlawrev-3793	229	192	city	city	NOUN
inlawrev-3793	229	193	,	,	PUNCT
inlawrev-3793	229	194	or	or	CCONJ
inlawrev-3793	229	195	town	town	NOUN
inlawrev-3793	229	196	may	may	AUX
inlawrev-3793	229	197	use	use	VERB
inlawrev-3793	229	198	coit	coit	NOUN
inlawrev-3793	229	199	revenue	revenue	NOUN
inlawrev-3793	229	200	for	for	ADP
inlawrev-3793	229	201	any	any	DET
inlawrev-3793	229	202	lawful	lawful	ADJ
inlawrev-3793	229	203	purpose.^^	purpose.^^	NOUN
inlawrev-3793	229	204	before	before	ADP
inlawrev-3793	229	205	passage	passage	NOUN
inlawrev-3793	229	206	of	of	ADP
inlawrev-3793	229	207	this	this	DET
inlawrev-3793	229	208	law	law	NOUN
inlawrev-3793	229	209	,	,	PUNCT
inlawrev-3793	229	210	coit	coit	NOUN
inlawrev-3793	229	211	revenues	revenue	NOUN
inlawrev-3793	229	212	could	could	AUX
inlawrev-3793	229	213	be	be	AUX
inlawrev-3793	229	214	used	use	VERB
inlawrev-3793	229	215	for	for	ADP
inlawrev-3793	229	216	several	several	ADJ
inlawrev-3793	229	217	purposes	purpose	NOUN
inlawrev-3793	229	218	including	include	VERB
inlawrev-3793	229	219	:	:	PUNCT
inlawrev-3793	229	220	(	(	PUNCT
inlawrev-3793	229	221	1	1	X
inlawrev-3793	229	222	)	)	PUNCT
inlawrev-3793	229	223	county	county	NOUN
inlawrev-3793	229	224	,	,	PUNCT
inlawrev-3793	229	225	city	city	NOUN
inlawrev-3793	229	226	,	,	PUNCT
inlawrev-3793	229	227	or	or	CCONJ
inlawrev-3793	229	228	town	town	NOUN
inlawrev-3793	229	229	economic	economic	ADJ
inlawrev-3793	229	230	or	or	CCONJ
inlawrev-3793	229	231	capital	capital	NOUN
inlawrev-3793	229	232	development	development	NOUN
inlawrev-3793	229	233	projects	project	NOUN
inlawrev-3793	229	234	;	;	PUNCT
inlawrev-3793	229	235	(	(	PUNCT
inlawrev-3793	229	236	2	2	X
inlawrev-3793	229	237	)	)	PUNCT
inlawrev-3793	229	238	capital	capital	NOUN
inlawrev-3793	229	239	improvement	improvement	NOUN
inlawrev-3793	229	240	plans	plan	NOUN
inlawrev-3793	229	241	;	;	PUNCT
inlawrev-3793	229	242	(	(	PUNCT
inlawrev-3793	229	243	3	3	X
inlawrev-3793	229	244	)	)	PUNCT
inlawrev-3793	229	245	fund	fund	NOUN
inlawrev-3793	229	246	increased	increase	VERB
inlawrev-3793	229	247	homestead	homestead	NOUN
inlawrev-3793	229	248	credit	credit	NOUN
inlawrev-3793	229	249	due	due	ADP
inlawrev-3793	229	250	to	to	ADP
inlawrev-3793	229	251	the	the	DET
inlawrev-3793	229	252	reduction	reduction	NOUN
inlawrev-3793	229	253	of	of	ADP
inlawrev-3793	229	254	state	state	NOUN
inlawrev-3793	229	255	and	and	CCONJ
inlawrev-3793	229	256	county	county	NOUN
inlawrev-3793	229	257	inventory	inventory	NOUN
inlawrev-3793	229	258	taxes	taxis	NOUN
inlawrev-3793	229	259	;	;	PUNCT
inlawrev-3793	229	260	and	and	CCONJ
inlawrev-3793	229	261	(	(	PUNCT
inlawrev-3793	229	262	4	4	X
inlawrev-3793	229	263	)	)	PUNCT
inlawrev-3793	229	264	maintenance	maintenance	NOUN
inlawrev-3793	229	265	of	of	ADP
inlawrev-3793	229	266	courthouse	courthouse	NOUN
inlawrev-3793	229	267	facilities.^^	facilities.^^	VERB
inlawrev-3793	229	268	the	the	DET
inlawrev-3793	229	269	general	general	PROPN
inlawrev-3793	229	270	assembly	assembly	PROPN
inlawrev-3793	229	271	extended	extend	VERB
inlawrev-3793	229	272	henry	henry	PROPN
inlawrev-3793	229	273	county	county	PROPN
inlawrev-3793	229	274	's	's	PART
inlawrev-3793	229	275	authority	authority	NOUN
inlawrev-3793	229	276	to	to	PART
inlawrev-3793	229	277	pay	pay	VERB
inlawrev-3793	229	278	for	for	ADP
inlawrev-3793	229	279	capital	capital	NOUN
inlawrev-3793	229	280	improvements	improvement	NOUN
inlawrev-3793	229	281	with	with	ADP
inlawrev-3793	229	282	food	food	NOUN
inlawrev-3793	229	283	and	and	CCONJ
inlawrev-3793	229	284	beverage	beverage	NOUN
inlawrev-3793	229	285	tax	tax	NOUN
inlawrev-3793	229	286	revenues	revenue	NOUN
inlawrev-3793	229	287	from	from	ADP
inlawrev-3793	229	288	december	december	PROPN
inlawrev-3793	229	289	31	31	NUM
inlawrev-3793	229	290	,	,	PUNCT
inlawrev-3793	229	291	2004	2004	NUM
inlawrev-3793	229	292	,	,	PUNCT
inlawrev-3793	229	293	78	78	NUM
inlawrev-3793	229	294	.	.	PUNCT
inlawrev-3793	230	1	i	i	PRON
inlawrev-3793	230	2	d.	d.	PROPN
inlawrev-3793	230	3	§	§	PROPN
inlawrev-3793	230	4	36	36	NUM
inlawrev-3793	230	5	-	-	SYM
inlawrev-3793	230	6	7	7	NUM
inlawrev-3793	230	7	-	-	SYM
inlawrev-3793	230	8	31	31	NUM
inlawrev-3793	230	9	-	-	SYM
inlawrev-3793	230	10	14.1	14.1	NUM
inlawrev-3793	230	11	.	.	PUNCT
inlawrev-3793	231	1	79	79	NUM
inlawrev-3793	231	2	.	.	PUNCT
inlawrev-3793	232	1	i	i	PRON
inlawrev-3793	232	2	d.	d.	PROPN
inlawrev-3793	232	3	80	80	NUM
inlawrev-3793	232	4	.	.	PUNCT
inlawrev-3793	233	1	i	i	PRON
inlawrev-3793	233	2	d.	d.	PROPN
inlawrev-3793	233	3	81	81	NUM
inlawrev-3793	233	4	.	.	PUNCT
inlawrev-3793	234	1	m	m	PROPN
inlawrev-3793	234	2	§	§	PROPN
inlawrev-3793	234	3	§	§	PROPN
inlawrev-3793	234	4	4	4	NUM
inlawrev-3793	234	5	-	-	SYM
inlawrev-3793	234	6	33	33	NUM
inlawrev-3793	234	7	-	-	PUNCT
inlawrev-3793	234	8	12.5	12.5	NUM
inlawrev-3793	234	9	-	-	SYM
inlawrev-3793	234	10	1	1	NUM
inlawrev-3793	234	11	to	to	ADP
inlawrev-3793	234	12	-8	-8	ADJ
inlawrev-3793	234	13	.	.	PUNCT
inlawrev-3793	235	1	note	note	NOUN
inlawrev-3793	235	2	:	:	PUNCT
inlawrev-3793	235	3	this	this	DET
inlawrev-3793	235	4	legislation	legislation	NOUN
inlawrev-3793	235	5	was	be	AUX
inlawrev-3793	235	6	a	a	DET
inlawrev-3793	235	7	codification	codification	NOUN
inlawrev-3793	235	8	of	of	ADP
inlawrev-3793	235	9	current	current	ADJ
inlawrev-3793	235	10	practice	practice	NOUN
inlawrev-3793	235	11	in	in	ADP
inlawrev-3793	235	12	lake	lake	PROPN
inlawrev-3793	235	13	county	county	PROPN
inlawrev-3793	235	14	.	.	PUNCT
inlawrev-3793	236	1	see	see	VERB
inlawrev-3793	236	2	fiscal	fiscal	ADJ
inlawrev-3793	236	3	impact	impact	NOUN
inlawrev-3793	236	4	statement	statement	NOUN
inlawrev-3793	236	5	1	1	NUM
inlawrev-3793	236	6	120	120	NUM
inlawrev-3793	236	7	,	,	PUNCT
inlawrev-3793	236	8	supra	supra	NOUN
inlawrev-3793	236	9	note	note	NOUN
inlawrev-3793	236	10	16	16	NUM
inlawrev-3793	236	11	,	,	PUNCT
inlawrev-3793	236	12	at	at	ADP
inlawrev-3793	236	13	18	18	NUM
inlawrev-3793	236	14	.	.	PUNCT
inlawrev-3793	236	15	82	82	NUM
inlawrev-3793	236	16	.	.	PUNCT
inlawrev-3793	237	1	ind	ind	PROPN
inlawrev-3793	237	2	.	.	PUNCT
inlawrev-3793	238	1	code	code	PROPN
inlawrev-3793	238	2	§	§	PROPN
inlawrev-3793	238	3	4	4	NUM
inlawrev-3793	238	4	-	-	SYM
inlawrev-3793	238	5	33	33	NUM
inlawrev-3793	238	6	-	-	PUNCT
inlawrev-3793	238	7	12.5	12.5	NUM
inlawrev-3793	238	8	-	-	SYM
inlawrev-3793	238	9	8	8	NUM
inlawrev-3793	238	10	.	.	NUM
inlawrev-3793	238	11	83	83	NUM
inlawrev-3793	238	12	.	.	PUNCT
inlawrev-3793	239	1	i	i	PRON
inlawrev-3793	239	2	d.	d.	PROPN
inlawrev-3793	239	3	§	§	PROPN
inlawrev-3793	239	4	6	6	NUM
inlawrev-3793	239	5	-	-	SYM
inlawrev-3793	239	6	3.5	3.5	NUM
inlawrev-3793	239	7	-	-	PUNCT
inlawrev-3793	239	8	7	7	NUM
inlawrev-3793	239	9	-	-	SYM
inlawrev-3793	239	10	13	13	NUM
inlawrev-3793	239	11	.	.	PUNCT
inlawrev-3793	239	12	1(b)(3	1(b)(3	NUM
inlawrev-3793	239	13	)	)	PUNCT
inlawrev-3793	239	14	.	.	PUNCT
inlawrev-3793	240	1	84	84	NUM
inlawrev-3793	240	2	.	.	PUNCT
inlawrev-3793	241	1	i	i	PRON
inlawrev-3793	241	2	d.	d.	PROPN
inlawrev-3793	241	3	85	85	NUM
inlawrev-3793	241	4	.	.	PUNCT
inlawrev-3793	242	1	i	i	PRON
inlawrev-3793	242	2	d.	d.	PROPN
inlawrev-3793	242	3	§	§	PROPN
inlawrev-3793	242	4	6	6	NUM
inlawrev-3793	242	5	-	-	SYM
inlawrev-3793	242	6	3.5	3.5	NUM
inlawrev-3793	242	7	-	-	PUNCT
inlawrev-3793	242	8	6	6	NUM
inlawrev-3793	242	9	-	-	SYM
inlawrev-3793	242	10	19	19	NUM
inlawrev-3793	242	11	.	.	NOUN
inlawrev-3793	242	12	86	86	NUM
inlawrev-3793	242	13	.	.	PUNCT
inlawrev-3793	243	1	i	i	PRON
inlawrev-3793	243	2	d.	d.	PROPN
inlawrev-3793	243	3	2006	2006	NUM
inlawrev-3793	243	4	]	]	PUNCT
inlawrev-3793	243	5	tax	tax	NOUN
inlawrev-3793	243	6	law	law	NOUN
inlawrev-3793	243	7	1249	1249	NUM
inlawrev-3793	243	8	to	to	ADP
inlawrev-3793	243	9	december	december	PROPN
inlawrev-3793	243	10	31	31	NUM
inlawrev-3793	243	11	,	,	PUNCT
inlawrev-3793	243	12	2015.^^	2015.^^	NUM
inlawrev-3793	243	13	this	this	DET
inlawrev-3793	243	14	legislation	legislation	NOUN
inlawrev-3793	243	15	also	also	ADV
inlawrev-3793	243	16	extended	extend	VERB
inlawrev-3793	243	17	for	for	ADP
inlawrev-3793	243	18	the	the	DET
inlawrev-3793	243	19	same	same	ADJ
inlawrev-3793	243	20	period	period	NOUN
inlawrev-3793	243	21	henry	henry	PROPN
inlawrev-3793	243	22	county	county	PROPN
inlawrev-3793	243	23	's	's	PART
inlawrev-3793	243	24	authority	authority	NOUN
inlawrev-3793	243	25	to	to	PART
inlawrev-3793	243	26	issue	issue	VERB
inlawrev-3793	243	27	bonds	bond	NOUN
inlawrev-3793	243	28	or	or	CCONJ
inlawrev-3793	243	29	enter	enter	VERB
inlawrev-3793	243	30	into	into	ADP
inlawrev-3793	243	31	leases	lease	NOUN
inlawrev-3793	243	32	or	or	CCONJ
inlawrev-3793	243	33	other	other	ADJ
inlawrev-3793	243	34	obligations	obligation	NOUN
inlawrev-3793	243	35	payable	payable	ADJ
inlawrev-3793	243	36	from	from	ADP
inlawrev-3793	243	37	food	food	NOUN
inlawrev-3793	243	38	and	and	CCONJ
inlawrev-3793	243	39	beverage	beverage	NOUN
inlawrev-3793	243	40	tax	tax	NOUN
inlawrev-3793	243	41	revenues.^^	revenues.^^	NOUN
inlawrev-3793	243	42	in	in	ADP
inlawrev-3793	243	43	amending	amend	VERB
inlawrev-3793	243	44	these	these	DET
inlawrev-3793	243	45	statutory	statutory	ADJ
inlawrev-3793	243	46	provisions	provision	NOUN
inlawrev-3793	243	47	,	,	PUNCT
inlawrev-3793	243	48	the	the	DET
inlawrev-3793	243	49	general	general	ADJ
inlawrev-3793	243	50	assembly	assembly	NOUN
inlawrev-3793	243	51	also	also	ADV
inlawrev-3793	243	52	listed	list	VERB
inlawrev-3793	243	53	the	the	DET
inlawrev-3793	243	54	unique	unique	ADJ
inlawrev-3793	243	55	characteristics	characteristic	NOUN
inlawrev-3793	243	56	of	of	ADP
inlawrev-3793	243	57	henry	henry	PROPN
inlawrev-3793	243	58	county	county	PROPN
inlawrev-3793	243	59	which	which	PRON
inlawrev-3793	243	60	allow	allow	VERB
inlawrev-3793	243	61	for	for	ADP
inlawrev-3793	243	62	this	this	DET
inlawrev-3793	243	63	localized	localize	VERB
inlawrev-3793	243	64	type	type	NOUN
inlawrev-3793	243	65	of	of	ADP
inlawrev-3793	243	66	legislation.^^	legislation.^^	NOUN
inlawrev-3793	243	67	the	the	DET
inlawrev-3793	243	68	general	general	ADJ
inlawrev-3793	243	69	assembly	assembly	NOUN
inlawrev-3793	243	70	also	also	ADV
inlawrev-3793	243	71	specified	specify	VERB
inlawrev-3793	243	72	that	that	SCONJ
inlawrev-3793	243	73	henry	henry	PROPN
inlawrev-3793	243	74	county	county	PROPN
inlawrev-3793	243	75	may	may	AUX
inlawrev-3793	243	76	use	use	VERB
inlawrev-3793	243	77	the	the	DET
inlawrev-3793	243	78	food	food	NOUN
inlawrev-3793	243	79	and	and	CCONJ
inlawrev-3793	243	80	beverage	beverage	NOUN
inlawrev-3793	243	81	tax	tax	NOUN
inlawrev-3793	243	82	revenues	revenue	NOUN
inlawrev-3793	243	83	to	to	PART
inlawrev-3793	243	84	pay	pay	VERB
inlawrev-3793	243	85	facility	facility	NOUN
inlawrev-3793	243	86	costs	cost	NOUN
inlawrev-3793	243	87	and	and	CCONJ
inlawrev-3793	243	88	authorized	authorize	VERB
inlawrev-3793	243	89	the	the	DET
inlawrev-3793	243	90	use	use	NOUN
inlawrev-3793	243	91	of	of	ADP
inlawrev-3793	243	92	other	other	ADJ
inlawrev-3793	243	93	available	available	ADJ
inlawrev-3793	243	94	resources	resource	NOUN
inlawrev-3793	243	95	to	to	PART
inlawrev-3793	243	96	be	be	AUX
inlawrev-3793	243	97	pledged	pledge	VERB
inlawrev-3793	243	98	to	to	ADP
inlawrev-3793	243	99	bonds	bond	NOUN
inlawrev-3793	243	100	payable	payable	ADJ
inlawrev-3793	243	101	from	from	ADP
inlawrev-3793	243	102	food	food	NOUN
inlawrev-3793	243	103	and	and	CCONJ
inlawrev-3793	243	104	beverage	beverage	NOUN
inlawrev-3793	243	105	tax	tax	NOUN
inlawrev-3793	243	106	revenues.^	revenues.^	NOUN
inlawrev-3793	243	107	the	the	DET
inlawrev-3793	243	108	new	new	ADJ
inlawrev-3793	243	109	law	law	NOUN
inlawrev-3793	243	110	provides	provide	VERB
inlawrev-3793	243	111	that	that	SCONJ
inlawrev-3793	243	112	these	these	DET
inlawrev-3793	243	113	bonds	bond	NOUN
inlawrev-3793	243	114	can	can	AUX
inlawrev-3793	243	115	only	only	ADV
inlawrev-3793	243	116	be	be	AUX
inlawrev-3793	243	117	issued	issue	VERB
inlawrev-3793	243	118	for	for	ADP
inlawrev-3793	243	119	a	a	DET
inlawrev-3793	243	120	term	term	NOUN
inlawrev-3793	243	121	not	not	PART
inlawrev-3793	243	122	to	to	PART
inlawrev-3793	243	123	exceed	exceed	VERB
inlawrev-3793	243	124	twenty	twenty	NUM
inlawrev-3793	243	125	years	year	NOUN
inlawrev-3793	243	126	.	.	PUNCT
inlawrev-3793	243	127	^^	^^	PUNCT
inlawrev-3793	244	1	c	c	NOUN
inlawrev-3793	244	2	inheritance	inheritance	NOUN
inlawrev-3793	244	3	tax	tax	NOUN
inlawrev-3793	244	4	the	the	DET
inlawrev-3793	244	5	general	general	ADJ
inlawrev-3793	244	6	assembly	assembly	NOUN
inlawrev-3793	244	7	adopted	adopt	VERB
inlawrev-3793	244	8	legislation	legislation	NOUN
inlawrev-3793	244	9	automatically	automatically	ADV
inlawrev-3793	244	10	extending	extend	VERB
inlawrev-3793	244	11	the	the	DET
inlawrev-3793	244	12	due	due	ADJ
inlawrev-3793	244	13	date	date	NOUN
inlawrev-3793	244	14	for	for	ADP
inlawrev-3793	244	15	the	the	DET
inlawrev-3793	244	16	indiana	indiana	PROPN
inlawrev-3793	244	17	inheritance	inheritance	NOUN
inlawrev-3793	244	18	tax	tax	NOUN
inlawrev-3793	244	19	return	return	NOUN
inlawrev-3793	244	20	if	if	SCONJ
inlawrev-3793	244	21	the	the	DET
inlawrev-3793	244	22	internal	internal	ADJ
inlawrev-3793	244	23	revenue	revenue	NOUN
inlawrev-3793	244	24	service	service	NOUN
inlawrev-3793	244	25	allows	allow	VERB
inlawrev-3793	244	26	an	an	DET
inlawrev-3793	244	27	extension	extension	NOUN
inlawrev-3793	244	28	for	for	ADP
inlawrev-3793	244	29	a	a	DET
inlawrev-3793	244	30	federal	federal	ADJ
inlawrev-3793	244	31	estate	estate	NOUN
inlawrev-3793	244	32	tax	tax	NOUN
inlawrev-3793	244	33	retum.^^	retum.^^	NOUN
inlawrev-3793	244	34	the	the	DET
inlawrev-3793	244	35	extension	extension	NOUN
inlawrev-3793	244	36	for	for	ADP
inlawrev-3793	244	37	the	the	DET
inlawrev-3793	244	38	indiana	indiana	PROPN
inlawrev-3793	244	39	return	return	NOUN
inlawrev-3793	244	40	will	will	AUX
inlawrev-3793	244	41	be	be	AUX
inlawrev-3793	244	42	the	the	DET
inlawrev-3793	244	43	same	same	ADJ
inlawrev-3793	244	44	as	as	ADP
inlawrev-3793	244	45	the	the	DET
inlawrev-3793	244	46	extension	extension	NOUN
inlawrev-3793	244	47	for	for	ADP
inlawrev-3793	244	48	the	the	DET
inlawrev-3793	244	49	federal	federal	ADJ
inlawrev-3793	244	50	retum.^^	retum.^^	NOUN
inlawrev-3793	244	51	additionally	additionally	ADV
inlawrev-3793	244	52	,	,	PUNCT
inlawrev-3793	244	53	the	the	DET
inlawrev-3793	244	54	general	general	ADJ
inlawrev-3793	244	55	assembly	assembly	NOUN
inlawrev-3793	244	56	enacted	enact	VERB
inlawrev-3793	244	57	legislation	legislation	NOUN
inlawrev-3793	244	58	stating	state	VERB
inlawrev-3793	244	59	that	that	SCONJ
inlawrev-3793	244	60	,	,	PUNCT
inlawrev-3793	244	61	for	for	ADP
inlawrev-3793	244	62	the	the	DET
inlawrev-3793	244	63	purpose	purpose	NOUN
inlawrev-3793	244	64	of	of	ADP
inlawrev-3793	244	65	the	the	DET
inlawrev-3793	244	66	inheritance	inheritance	NOUN
inlawrev-3793	244	67	tax	tax	NOUN
inlawrev-3793	244	68	:	:	PUNCT
inlawrev-3793	244	69	(	(	PUNCT
inlawrev-3793	244	70	1	1	X
inlawrev-3793	244	71	)	)	PUNCT
inlawrev-3793	244	72	an	an	DET
inlawrev-3793	244	73	individual	individual	NOUN
inlawrev-3793	244	74	adopted	adopt	VERB
inlawrev-3793	244	75	as	as	ADP
inlawrev-3793	244	76	an	an	DET
inlawrev-3793	244	77	adult	adult	NOUN
inlawrev-3793	244	78	shall	shall	AUX
inlawrev-3793	244	79	be	be	AUX
inlawrev-3793	244	80	treated	treat	VERB
inlawrev-3793	244	81	as	as	ADP
inlawrev-3793	244	82	the	the	DET
inlawrev-3793	244	83	natural	natural	ADJ
inlawrev-3793	244	84	child	child	NOUN
inlawrev-3793	244	85	of	of	ADP
inlawrev-3793	244	86	the	the	DET
inlawrev-3793	244	87	adopting	adopt	VERB
inlawrev-3793	244	88	parent	parent	NOUN
inlawrev-3793	244	89	,	,	PUNCT
inlawrev-3793	244	90	if	if	SCONJ
inlawrev-3793	244	91	the	the	DET
inlawrev-3793	244	92	adoption	adoption	NOUN
inlawrev-3793	244	93	was	be	AUX
inlawrev-3793	244	94	finalized	finalize	VERB
inlawrev-3793	244	95	before	before	ADP
inlawrev-3793	244	96	july	july	PROPN
inlawrev-3793	244	97	1	1	NUM
inlawrev-3793	244	98	,	,	PUNCT
inlawrev-3793	244	99	2004	2004	NUM
inlawrev-3793	244	100	(	(	PUNCT
inlawrev-3793	244	101	former	former	ADJ
inlawrev-3793	244	102	law	law	NOUN
inlawrev-3793	244	103	required	require	VERB
inlawrev-3793	244	104	an	an	DET
inlawrev-3793	244	105	individual	individual	NOUN
inlawrev-3793	244	106	to	to	PART
inlawrev-3793	244	107	be	be	AUX
inlawrev-3793	244	108	adopted	adopt	VERB
inlawrev-3793	244	109	before	before	ADP
inlawrev-3793	244	110	being	be	AUX
inlawrev-3793	244	111	emancipated	emancipate	VERB
inlawrev-3793	244	112	in	in	ADP
inlawrev-3793	244	113	order	order	NOUN
inlawrev-3793	244	114	to	to	PART
inlawrev-3793	244	115	be	be	AUX
inlawrev-3793	244	116	treated	treat	VERB
inlawrev-3793	244	117	as	as	ADP
inlawrev-3793	244	118	the	the	DET
inlawrev-3793	244	119	natural	natural	ADJ
inlawrev-3793	244	120	child	child	NOUN
inlawrev-3793	244	121	of	of	ADP
inlawrev-3793	244	122	the	the	DET
inlawrev-3793	244	123	adopting	adopt	VERB
inlawrev-3793	244	124	parent	parent	NOUN
inlawrev-3793	244	125	)	)	PUNCT
inlawrev-3793	244	126	;	;	PUNCT
inlawrev-3793	244	127	(	(	PUNCT
inlawrev-3793	244	128	2	2	X
inlawrev-3793	244	129	)	)	PUNCT
inlawrev-3793	244	130	a	a	DET
inlawrev-3793	244	131	stepchild	stepchild	NOUN
inlawrev-3793	244	132	of	of	ADP
inlawrev-3793	244	133	the	the	DET
inlawrev-3793	244	134	transferor	transferor	NOUN
inlawrev-3793	244	135	is	be	AUX
inlawrev-3793	244	136	a	a	DET
inlawrev-3793	244	137	class	class	NOUN
inlawrev-3793	244	138	a	a	DET
inlawrev-3793	244	139	beneficiary	beneficiary	NOUN
inlawrev-3793	244	140	,	,	PUNCT
inlawrev-3793	244	141	whether	whether	SCONJ
inlawrev-3793	244	142	or	or	CCONJ
inlawrev-3793	244	143	not	not	PART
inlawrev-3793	244	144	the	the	DET
inlawrev-3793	244	145	stepchild	stepchild	NOUN
inlawrev-3793	244	146	is	be	AUX
inlawrev-3793	244	147	adopted	adopt	VERB
inlawrev-3793	244	148	by	by	ADP
inlawrev-3793	244	149	the	the	DET
inlawrev-3793	244	150	transferor	transferor	NOUN
inlawrev-3793	244	151	;	;	PUNCT
inlawrev-3793	244	152	and	and	CCONJ
inlawrev-3793	244	153	(	(	PUNCT
inlawrev-3793	244	154	3	3	X
inlawrev-3793	244	155	)	)	PUNCT
inlawrev-3793	244	156	a	a	DET
inlawrev-3793	244	157	lineal	lineal	ADJ
inlawrev-3793	244	158	descendant	descendant	NOUN
inlawrev-3793	244	159	of	of	ADP
inlawrev-3793	244	160	a	a	DET
inlawrev-3793	244	161	stepchild	stepchild	NOUN
inlawrev-3793	244	162	of	of	ADP
inlawrev-3793	244	163	a	a	DET
inlawrev-3793	244	164	transferor	transferor	NOUN
inlawrev-3793	244	165	,	,	PUNCT
inlawrev-3793	244	166	whether	whether	SCONJ
inlawrev-3793	244	167	or	or	CCONJ
inlawrev-3793	244	168	not	not	PART
inlawrev-3793	244	169	the	the	DET
inlawrev-3793	244	170	stepchild	stepchild	NOUN
inlawrev-3793	244	171	is	be	AUX
inlawrev-3793	244	172	adopted	adopt	VERB
inlawrev-3793	244	173	by	by	ADP
inlawrev-3793	244	174	the	the	DET
inlawrev-3793	244	175	transferor	transferor	NOUN
inlawrev-3793	244	176	,	,	PUNCT
inlawrev-3793	244	177	is	be	AUX
inlawrev-3793	244	178	a	a	DET
inlawrev-3793	244	179	class	class	NOUN
inlawrev-3793	244	180	a	a	DET
inlawrev-3793	244	181	transferee.^"^	transferee.^"^	PROPN
inlawrev-3793	244	182	d.	d.	PROPN
inlawrev-3793	244	183	sales	sale	NOUN
inlawrev-3793	244	184	and	and	CCONJ
inlawrev-3793	244	185	use	use	VERB
inlawrev-3793	244	186	tax	tax	NOUN
inlawrev-3793	244	187	the	the	DET
inlawrev-3793	244	188	general	general	ADJ
inlawrev-3793	244	189	assembly	assembly	NOUN
inlawrev-3793	244	190	adopted	adopt	VERB
inlawrev-3793	244	191	statutory	statutory	ADJ
inlawrev-3793	244	192	changes	change	NOUN
inlawrev-3793	244	193	to	to	PART
inlawrev-3793	244	194	conform	conform	VERB
inlawrev-3793	244	195	indiana	indiana	PROPN
inlawrev-3793	244	196	's	's	PART
inlawrev-3793	244	197	definition	definition	NOUN
inlawrev-3793	244	198	of	of	ADP
inlawrev-3793	244	199	tobacco	tobacco	NOUN
inlawrev-3793	244	200	to	to	ADP
inlawrev-3793	244	201	the	the	DET
inlawrev-3793	244	202	requirements	requirement	NOUN
inlawrev-3793	244	203	of	of	ADP
inlawrev-3793	244	204	the	the	DET
inlawrev-3793	244	205	streamlined	streamlined	ADJ
inlawrev-3793	244	206	sales	sale	NOUN
inlawrev-3793	244	207	and	and	CCONJ
inlawrev-3793	244	208	use	use	VERB
inlawrev-3793	244	209	tax	tax	NOUN
inlawrev-3793	244	210	agreement.^^	agreement.^^	PUNCT
inlawrev-3793	244	211	also	also	ADV
inlawrev-3793	244	212	,	,	PUNCT
inlawrev-3793	244	213	sellers	seller	NOUN
inlawrev-3793	244	214	and	and	CCONJ
inlawrev-3793	244	215	certified	certified	ADJ
inlawrev-3793	244	216	service	service	NOUN
inlawrev-3793	244	217	providers	provider	NOUN
inlawrev-3793	244	218	are	be	AUX
inlawrev-3793	244	219	allowed	allow	VERB
inlawrev-3793	244	220	the	the	DET
inlawrev-3793	244	221	same	same	ADJ
inlawrev-3793	244	222	monetary	monetary	ADJ
inlawrev-3793	244	223	allowances	allowance	NOUN
inlawrev-3793	244	224	as	as	SCONJ
inlawrev-3793	244	225	provided	provide	VERB
inlawrev-3793	244	226	in	in	ADP
inlawrev-3793	244	227	the	the	DET
inlawrev-3793	244	228	agreement.^^	agreement.^^	NUM
inlawrev-3793	244	229	87	87	NUM
inlawrev-3793	244	230	.	.	PUNCT
inlawrev-3793	245	1	m	m	AUX
inlawrev-3793	245	2	§	§	VERB
inlawrev-3793	245	3	6	6	NUM
inlawrev-3793	245	4	-	-	SYM
inlawrev-3793	245	5	9	9	NUM
inlawrev-3793	245	6	-	-	PUNCT
inlawrev-3793	245	7	25	25	NUM
inlawrev-3793	245	8	-	-	SYM
inlawrev-3793	245	9	9.5	9.5	NUM
inlawrev-3793	245	10	.	.	PUNCT
inlawrev-3793	246	1	88	88	NUM
inlawrev-3793	246	2	.	.	PUNCT
inlawrev-3793	247	1	i	i	PRON
inlawrev-3793	247	2	d.	d.	PROPN
inlawrev-3793	247	3	89	89	NUM
inlawrev-3793	247	4	.	.	PUNCT
inlawrev-3793	248	1	/j	/j	INTJ
inlawrev-3793	248	2	.	.	PUNCT
inlawrev-3793	249	1	§	§	PROPN
inlawrev-3793	249	2	6	6	NUM
inlawrev-3793	249	3	-	-	SYM
inlawrev-3793	249	4	9	9	NUM
inlawrev-3793	249	5	-	-	PUNCT
inlawrev-3793	249	6	25	25	NUM
inlawrev-3793	249	7	-	-	SYM
inlawrev-3793	249	8	1	1	NUM
inlawrev-3793	249	9	.	.	NOUN
inlawrev-3793	249	10	90	90	NUM
inlawrev-3793	249	11	.	.	PUNCT
inlawrev-3793	250	1	/£	/£	PROPN
inlawrev-3793	250	2	?	?	PUNCT
inlawrev-3793	250	3	.	.	PUNCT
inlawrev-3793	251	1	§	§	VERB
inlawrev-3793	251	2	6	6	NUM
inlawrev-3793	251	3	-	-	SYM
inlawrev-3793	251	4	9	9	NUM
inlawrev-3793	251	5	-	-	PUNCT
inlawrev-3793	251	6	25	25	NUM
inlawrev-3793	251	7	-	-	SYM
inlawrev-3793	251	8	11.5	11.5	NUM
inlawrev-3793	251	9	.	.	PUNCT
inlawrev-3793	252	1	91	91	NUM
inlawrev-3793	252	2	.	.	PUNCT
inlawrev-3793	253	1	i	i	PRON
inlawrev-3793	253	2	d.	d.	PROPN
inlawrev-3793	253	3	92	92	NUM
inlawrev-3793	253	4	.	.	PUNCT
inlawrev-3793	254	1	m§	m§	PROPN
inlawrev-3793	254	2	6	6	NUM
inlawrev-3793	254	3	-	-	SYM
inlawrev-3793	254	4	4.1	4.1	NUM
inlawrev-3793	254	5	-	-	PUNCT
inlawrev-3793	254	6	4	4	NUM
inlawrev-3793	254	7	-	-	SYM
inlawrev-3793	254	8	2	2	NUM
inlawrev-3793	254	9	.	.	NUM
inlawrev-3793	254	10	93	93	NUM
inlawrev-3793	254	11	.	.	PUNCT
inlawrev-3793	255	1	i	i	PRON
inlawrev-3793	255	2	d.	d.	PROPN
inlawrev-3793	255	3	94	94	NUM
inlawrev-3793	255	4	.	.	PUNCT
inlawrev-3793	256	1	/j	/j	INTJ
inlawrev-3793	256	2	.	.	PUNCT
inlawrev-3793	257	1	§	§	PROPN
inlawrev-3793	257	2	6	6	NUM
inlawrev-3793	257	3	-	-	SYM
inlawrev-3793	257	4	4.1	4.1	NUM
inlawrev-3793	257	5	-	-	PUNCT
inlawrev-3793	257	6	1	1	NUM
inlawrev-3793	257	7	-	-	SYM
inlawrev-3793	257	8	3	3	NUM
inlawrev-3793	257	9	.	.	NOUN
inlawrev-3793	257	10	95	95	NUM
inlawrev-3793	257	11	.	.	PUNCT
inlawrev-3793	258	1	i	i	PRON
inlawrev-3793	258	2	d.	d.	PROPN
inlawrev-3793	258	3	§	§	PROPN
inlawrev-3793	258	4	§	§	PROPN
inlawrev-3793	258	5	6	6	NUM
inlawrev-3793	258	6	-	-	SYM
inlawrev-3793	258	7	2.5	2.5	NUM
inlawrev-3793	258	8	-	-	PUNCT
inlawrev-3793	258	9	1	1	NUM
inlawrev-3793	258	10	-	-	NUM
inlawrev-3793	258	11	28	28	NUM
inlawrev-3793	258	12	;	;	PUNCT
inlawrev-3793	258	13	6	6	NUM
inlawrev-3793	258	14	-	-	SYM
inlawrev-3793	258	15	2.5	2.5	NUM
inlawrev-3793	258	16	-	-	PUNCT
inlawrev-3793	258	17	5	5	NUM
inlawrev-3793	258	18	-	-	SYM
inlawrev-3793	258	19	20	20	NUM
inlawrev-3793	258	20	.	.	PUNCT
inlawrev-3793	258	21	96	96	NUM
inlawrev-3793	258	22	.	.	PUNCT
inlawrev-3793	258	23	/^.	/^.	PUNCT
inlawrev-3793	259	1	§	§	VERB
inlawrev-3793	259	2	6	6	NUM
inlawrev-3793	259	3	-	-	SYM
inlawrev-3793	259	4	2.5	2.5	NUM
inlawrev-3793	259	5	-	-	PUNCT
inlawrev-3793	259	6	11	11	NUM
inlawrev-3793	259	7	-	-	SYM
inlawrev-3793	259	8	10	10	NUM
inlawrev-3793	259	9	.	.	PUNCT
inlawrev-3793	259	10	1250	1250	NUM
inlawrev-3793	259	11	indiana	indiana	PROPN
inlawrev-3793	259	12	law	law	PROPN
inlawrev-3793	259	13	review	review	NOUN
inlawrev-3793	260	1	[	[	X
inlawrev-3793	260	2	vol	vol	NOUN
inlawrev-3793	260	3	.	.	PUNCT
inlawrev-3793	260	4	39	39	NUM
inlawrev-3793	260	5	:	:	SYM
inlawrev-3793	260	6	1239	1239	NUM
inlawrev-3793	260	7	additionally	additionally	ADV
inlawrev-3793	260	8	,	,	PUNCT
inlawrev-3793	260	9	the	the	DET
inlawrev-3793	260	10	general	general	ADJ
inlawrev-3793	260	11	assembly	assembly	NOUN
inlawrev-3793	260	12	established	establish	VERB
inlawrev-3793	260	13	a	a	DET
inlawrev-3793	260	14	partial	partial	ADJ
inlawrev-3793	260	15	sales	sale	NOUN
inlawrev-3793	260	16	tax	tax	NOUN
inlawrev-3793	260	17	exemption	exemption	NOUN
inlawrev-3793	260	18	for	for	ADP
inlawrev-3793	260	19	purchases	purchase	NOUN
inlawrev-3793	260	20	of	of	ADP
inlawrev-3793	260	21	cargo	cargo	NOUN
inlawrev-3793	260	22	trailers	trailer	NOUN
inlawrev-3793	260	23	and	and	CCONJ
inlawrev-3793	260	24	recreational	recreational	ADJ
inlawrev-3793	260	25	vehicles	vehicle	NOUN
inlawrev-3793	260	26	if	if	SCONJ
inlawrev-3793	260	27	the	the	DET
inlawrev-3793	260	28	trailer	trailer	NOUN
inlawrev-3793	260	29	or	or	CCONJ
inlawrev-3793	260	30	vehicle	vehicle	NOUN
inlawrev-3793	260	31	was	be	AUX
inlawrev-3793	260	32	to	to	PART
inlawrev-3793	260	33	be	be	AUX
inlawrev-3793	260	34	titled	title	VERB
inlawrev-3793	260	35	or	or	CCONJ
inlawrev-3793	260	36	registered	register	VERB
inlawrev-3793	260	37	for	for	ADP
inlawrev-3793	260	38	use	use	NOUN
inlawrev-3793	260	39	in	in	ADP
inlawrev-3793	260	40	another	another	PRON
inlawrev-3793	260	41	state.^^	state.^^	NOUN
inlawrev-3793	261	1	the	the	DET
inlawrev-3793	261	2	exemption	exemption	NOUN
inlawrev-3793	261	3	for	for	ADP
inlawrev-3793	261	4	these	these	DET
inlawrev-3793	261	5	purchases	purchase	NOUN
inlawrev-3793	261	6	is	be	AUX
inlawrev-3793	261	7	equal	equal	ADJ
inlawrev-3793	261	8	to	to	ADP
inlawrev-3793	261	9	the	the	DET
inlawrev-3793	261	10	sales	sale	NOUN
inlawrev-3793	261	11	tax	tax	NOUN
inlawrev-3793	261	12	imposed	impose	VERB
inlawrev-3793	261	13	in	in	ADP
inlawrev-3793	261	14	indiana	indiana	PROPN
inlawrev-3793	261	15	minus	minus	ADP
inlawrev-3793	261	16	the	the	DET
inlawrev-3793	261	17	sales	sale	NOUN
inlawrev-3793	261	18	tax	tax	NOUN
inlawrev-3793	261	19	that	that	PRON
inlawrev-3793	261	20	would	would	AUX
inlawrev-3793	261	21	have	have	AUX
inlawrev-3793	261	22	been	be	AUX
inlawrev-3793	261	23	imposed	impose	VERB
inlawrev-3793	261	24	in	in	ADP
inlawrev-3793	261	25	the	the	DET
inlawrev-3793	261	26	state	state	NOUN
inlawrev-3793	261	27	of	of	ADP
inlawrev-3793	261	28	title	title	NOUN
inlawrev-3793	261	29	or	or	CCONJ
inlawrev-3793	261	30	registration.^^	registration.^^	NOUN
inlawrev-3793	261	31	this	this	DET
inlawrev-3793	261	32	exemption	exemption	NOUN
inlawrev-3793	261	33	effectively	effectively	ADV
inlawrev-3793	261	34	allowed	allow	VERB
inlawrev-3793	261	35	nonresident	nonresident	ADJ
inlawrev-3793	261	36	purchasers	purchaser	NOUN
inlawrev-3793	261	37	of	of	ADP
inlawrev-3793	261	38	cargo	cargo	NOUN
inlawrev-3793	261	39	trailers	trailer	NOUN
inlawrev-3793	261	40	and	and	CCONJ
inlawrev-3793	261	41	recreational	recreational	ADJ
inlawrev-3793	261	42	vehicles	vehicle	NOUN
inlawrev-3793	261	43	to	to	PART
inlawrev-3793	261	44	pay	pay	VERB
inlawrev-3793	261	45	sales	sale	NOUN
inlawrev-3793	261	46	tax	tax	NOUN
inlawrev-3793	261	47	to	to	ADP
inlawrev-3793	261	48	indiana	indiana	PROPN
inlawrev-3793	261	49	at	at	ADP
inlawrev-3793	261	50	the	the	DET
inlawrev-3793	261	51	same	same	ADJ
inlawrev-3793	261	52	rate	rate	NOUN
inlawrev-3793	261	53	the	the	DET
inlawrev-3793	261	54	nonresident	nonresident	NOUN
inlawrev-3793	261	55	would	would	AUX
inlawrev-3793	261	56	have	have	AUX
inlawrev-3793	261	57	paid	pay	VERB
inlawrev-3793	261	58	had	have	AUX
inlawrev-3793	261	59	they	they	PRON
inlawrev-3793	261	60	purchased	purchase	VERB
inlawrev-3793	261	61	the	the	DET
inlawrev-3793	261	62	item	item	NOUN
inlawrev-3793	261	63	in	in	ADP
inlawrev-3793	261	64	their	their	PRON
inlawrev-3793	261	65	home	home	NOUN
inlawrev-3793	261	66	state.^^	state.^^	PUNCT
inlawrev-3793	262	1	the	the	DET
inlawrev-3793	262	2	general	general	ADJ
inlawrev-3793	262	3	assembly	assembly	NOUN
inlawrev-3793	262	4	also	also	ADV
inlawrev-3793	262	5	established	establish	VERB
inlawrev-3793	262	6	a	a	DET
inlawrev-3793	262	7	full	full	ADJ
inlawrev-3793	262	8	sales	sale	NOUN
inlawrev-3793	262	9	tax	tax	NOUN
inlawrev-3793	262	10	exemption	exemption	NOUN
inlawrev-3793	262	11	for	for	ADP
inlawrev-3793	262	12	aircraft	aircraft	NOUN
inlawrev-3793	262	13	that	that	PRON
inlawrev-3793	262	14	are	be	AUX
inlawrev-3793	262	15	purchased	purchase	VERB
inlawrev-3793	262	16	in	in	ADP
inlawrev-3793	262	17	indiana	indiana	PROPN
inlawrev-3793	262	18	to	to	PART
inlawrev-3793	262	19	be	be	AUX
inlawrev-3793	262	20	titled	title	VERB
inlawrev-3793	262	21	or	or	CCONJ
inlawrev-3793	262	22	registered	register	VERB
inlawrev-3793	262	23	for	for	ADP
inlawrev-3793	262	24	use	use	NOUN
inlawrev-3793	262	25	in	in	ADP
inlawrev-3793	262	26	another	another	DET
inlawrev-3793	262	27	state	state	NOUN
inlawrev-3793	262	28	.	.	PUNCT
inlawrev-3793	262	29	^^	^^	PUNCT
inlawrev-3793	263	1	the	the	DET
inlawrev-3793	263	2	general	general	ADJ
inlawrev-3793	263	3	assembly	assembly	NOUN
inlawrev-3793	263	4	also	also	ADV
inlawrev-3793	263	5	made	make	VERB
inlawrev-3793	263	6	changes	change	NOUN
inlawrev-3793	263	7	to	to	ADP
inlawrev-3793	263	8	and	and	CCONJ
inlawrev-3793	263	9	established	establish	VERB
inlawrev-3793	263	10	new	new	ADJ
inlawrev-3793	263	11	indiana	indiana	PROPN
inlawrev-3793	263	12	sales	sale	NOUN
inlawrev-3793	263	13	and	and	CCONJ
inlawrev-3793	263	14	use	use	VERB
inlawrev-3793	263	15	tax	tax	NOUN
inlawrev-3793	263	16	exemptions	exemption	NOUN
inlawrev-3793	263	17	.	.	PUNCT
inlawrev-3793	264	1	legislation	legislation	NOUN
inlawrev-3793	264	2	was	be	AUX
inlawrev-3793	264	3	adopted	adopt	VERB
inlawrev-3793	264	4	that	that	PRON
inlawrev-3793	264	5	provides	provide	VERB
inlawrev-3793	264	6	a	a	DET
inlawrev-3793	264	7	sales	sale	NOUN
inlawrev-3793	264	8	and	and	CCONJ
inlawrev-3793	264	9	use	use	VERB
inlawrev-3793	264	10	tax	tax	NOUN
inlawrev-3793	264	11	exemption	exemption	NOUN
inlawrev-3793	264	12	for	for	ADP
inlawrev-3793	264	13	tangible	tangible	ADJ
inlawrev-3793	264	14	personal	personal	ADJ
inlawrev-3793	264	15	property	property	NOUN
inlawrev-3793	264	16	that	that	PRON
inlawrev-3793	264	17	:	:	PUNCT
inlawrev-3793	264	18	(	(	PUNCT
inlawrev-3793	264	19	1	1	X
inlawrev-3793	264	20	)	)	PUNCT
inlawrev-3793	264	21	is	be	AUX
inlawrev-3793	264	22	leased	lease	VERB
inlawrev-3793	264	23	,	,	PUNCT
inlawrev-3793	264	24	owned	own	VERB
inlawrev-3793	264	25	,	,	PUNCT
inlawrev-3793	264	26	or	or	CCONJ
inlawrev-3793	264	27	operated	operate	VERB
inlawrev-3793	264	28	by	by	ADP
inlawrev-3793	264	29	a	a	DET
inlawrev-3793	264	30	professional	professional	ADJ
inlawrev-3793	264	31	racing	racing	NOUN
inlawrev-3793	264	32	team	team	NOUN
inlawrev-3793	264	33	;	;	PUNCT
inlawrev-3793	264	34	and	and	CCONJ
inlawrev-3793	264	35	(	(	PUNCT
inlawrev-3793	264	36	2	2	X
inlawrev-3793	264	37	)	)	PUNCT
inlawrev-3793	264	38	comprises	comprise	VERB
inlawrev-3793	264	39	any	any	DET
inlawrev-3793	264	40	part	part	NOUN
inlawrev-3793	264	41	of	of	ADP
inlawrev-3793	264	42	a	a	DET
inlawrev-3793	264	43	professional	professional	ADJ
inlawrev-3793	264	44	motor	motor	NOUN
inlawrev-3793	264	45	racing	racing	NOUN
inlawrev-3793	264	46	vehicle	vehicle	NOUN
inlawrev-3793	264	47	,	,	PUNCT
inlawrev-3793	264	48	excluding	exclude	VERB
inlawrev-3793	264	49	tires	tire	NOUN
inlawrev-3793	264	50	and	and	CCONJ
inlawrev-3793	264	51	accessories	accessory	NOUN
inlawrev-3793	264	52	.	.	PUNCT
inlawrev-3793	265	1	'^	'^	NOUN
inlawrev-3793	265	2	'	'	PUNCT
inlawrev-3793	265	3	this	this	PRON
inlawrev-3793	265	4	was	be	AUX
inlawrev-3793	265	5	a	a	DET
inlawrev-3793	265	6	statutory	statutory	ADJ
inlawrev-3793	265	7	expansion	expansion	NOUN
inlawrev-3793	265	8	of	of	ADP
inlawrev-3793	265	9	this	this	DET
inlawrev-3793	265	10	exemption	exemption	NOUN
inlawrev-3793	265	11	,	,	PUNCT
inlawrev-3793	265	12	but	but	CCONJ
inlawrev-3793	265	13	the	the	DET
inlawrev-3793	265	14	idsr	idsr	NOUN
inlawrev-3793	265	15	had	have	AUX
inlawrev-3793	265	16	previously	previously	ADV
inlawrev-3793	265	17	been	be	AUX
inlawrev-3793	265	18	applying	apply	VERB
inlawrev-3793	265	19	the	the	DET
inlawrev-3793	265	20	exemption	exemption	NOUN
inlawrev-3793	265	21	in	in	ADP
inlawrev-3793	265	22	this	this	DET
inlawrev-3793	265	23	manner	manner	NOUN
inlawrev-3793	265	24	.	.	PUNCT
inlawrev-3793	265	25	'	'	PUNCT
inlawrev-3793	266	1	°	°	NOUN
inlawrev-3793	266	2	^	^	PUNCT
inlawrev-3793	266	3	the	the	DET
inlawrev-3793	266	4	general	general	ADJ
inlawrev-3793	266	5	assembly	assembly	NOUN
inlawrev-3793	266	6	also	also	ADV
inlawrev-3793	266	7	provided	provide	VERB
inlawrev-3793	266	8	a	a	DET
inlawrev-3793	266	9	refund	refund	NOUN
inlawrev-3793	266	10	of50	of50	PROPN
inlawrev-3793	266	11	%	%	NOUN
inlawrev-3793	266	12	of	of	ADP
inlawrev-3793	266	13	the	the	DET
inlawrev-3793	266	14	sales	sale	NOUN
inlawrev-3793	266	15	taxes	taxis	NOUN
inlawrev-3793	266	16	paid	pay	VERB
inlawrev-3793	266	17	on	on	ADP
inlawrev-3793	266	18	transactions	transaction	NOUN
inlawrev-3793	266	19	involving	involve	VERB
inlawrev-3793	266	20	research	research	NOUN
inlawrev-3793	266	21	and	and	CCONJ
inlawrev-3793	266	22	development	development	NOUN
inlawrev-3793	266	23	equipment	equipment	NOUN
inlawrev-3793	266	24	for	for	ADP
inlawrev-3793	266	25	fiscal	fiscal	ADJ
inlawrev-3793	266	26	year	year	NOUN
inlawrev-3793	266	27	2006	2006	NUM
inlawrev-3793	266	28	and	and	CCONJ
inlawrev-3793	266	29	fiscal	fiscal	ADJ
inlawrev-3793	266	30	year	year	NOUN
inlawrev-3793	266	31	2007.'^^	2007.'^^	NUM
inlawrev-3793	266	32	further	far	ADV
inlawrev-3793	266	33	,	,	PUNCT
inlawrev-3793	266	34	the	the	DET
inlawrev-3793	266	35	general	general	ADJ
inlawrev-3793	266	36	assembly	assembly	NOUN
inlawrev-3793	266	37	established	establish	VERB
inlawrev-3793	266	38	a	a	DET
inlawrev-3793	266	39	full	full	ADJ
inlawrev-3793	266	40	sales	sale	NOUN
inlawrev-3793	266	41	tax	tax	NOUN
inlawrev-3793	266	42	exemption	exemption	NOUN
inlawrev-3793	266	43	on	on	ADP
inlawrev-3793	266	44	research	research	NOUN
inlawrev-3793	266	45	and	and	CCONJ
inlawrev-3793	266	46	development	development	NOUN
inlawrev-3793	266	47	equipment	equipment	NOUN
inlawrev-3793	266	48	beginning	begin	VERB
inlawrev-3793	266	49	in	in	ADP
inlawrev-3793	266	50	fiscal	fiscal	ADJ
inlawrev-3793	266	51	year	year	NOUN
inlawrev-3793	266	52	2008.'^	2008.'^	PROPN
inlawrev-3793	266	53	e.	e.	PROPN
inlawrev-3793	266	54	miscellaneous	miscellaneous	ADJ
inlawrev-3793	266	55	businesses	business	NOUN
inlawrev-3793	266	56	that	that	PRON
inlawrev-3793	266	57	operate	operate	VERB
inlawrev-3793	266	58	on	on	ADP
inlawrev-3793	266	59	closed	closed	ADJ
inlawrev-3793	266	60	military	military	ADJ
inlawrev-3793	266	61	bases	basis	NOUN
inlawrev-3793	266	62	receive	receive	VERB
inlawrev-3793	266	63	tax	tax	NOUN
inlawrev-3793	266	64	incentives	incentive	NOUN
inlawrev-3793	266	65	such	such	ADJ
inlawrev-3793	266	66	as	as	ADP
inlawrev-3793	266	67	a	a	DET
inlawrev-3793	266	68	sales	sale	NOUN
inlawrev-3793	266	69	tax	tax	NOUN
inlawrev-3793	266	70	exemption	exemption	NOUN
inlawrev-3793	266	71	for	for	ADP
inlawrev-3793	266	72	utility	utility	NOUN
inlawrev-3793	266	73	purchases	purchase	NOUN
inlawrev-3793	266	74	,	,	PUNCT
inlawrev-3793	266	75	a	a	DET
inlawrev-3793	266	76	corporate	corporate	ADJ
inlawrev-3793	266	77	adjusted	adjust	VERB
inlawrev-3793	266	78	gross	gross	ADJ
inlawrev-3793	266	79	income	income	NOUN
inlawrev-3793	266	80	(	(	PUNCT
inlawrev-3793	266	81	"	"	PUNCT
inlawrev-3793	266	82	agi	agi	NOUN
inlawrev-3793	266	83	"	"	PUNCT
inlawrev-3793	266	84	)	)	PUNCT
inlawrev-3793	266	85	tax	tax	NOUN
inlawrev-3793	266	86	rate	rate	NOUN
inlawrev-3793	266	87	reduction	reduction	NOUN
inlawrev-3793	266	88	,	,	PUNCT
inlawrev-3793	266	89	and	and	CCONJ
inlawrev-3793	266	90	an	an	DET
inlawrev-3793	266	91	agi	agi	NOUN
inlawrev-3793	266	92	tax	tax	NOUN
inlawrev-3793	266	93	credit	credit	NOUN
inlawrev-3793	266	94	for	for	ADP
inlawrev-3793	266	95	equity	equity	NOUN
inlawrev-3793	266	96	and	and	CCONJ
inlawrev-3793	266	97	debt	debt	NOUN
inlawrev-3793	266	98	financing	financing	NOUN
inlawrev-3793	266	99	.	.	PUNCT
inlawrev-3793	267	1	'	'	PUNCT
inlawrev-3793	267	2	^^	^^	PUNCT
inlawrev-3793	267	3	in	in	ADP
inlawrev-3793	267	4	2005	2005	NUM
inlawrev-3793	267	5	,	,	PUNCT
inlawrev-3793	267	6	the	the	DET
inlawrev-3793	267	7	general	general	ADJ
inlawrev-3793	267	8	assembly	assembly	NOUN
inlawrev-3793	267	9	passed	pass	VERB
inlawrev-3793	267	10	legislation	legislation	NOUN
inlawrev-3793	267	11	which	which	PRON
inlawrev-3793	267	12	allows	allow	VERB
inlawrev-3793	267	13	these	these	DET
inlawrev-3793	267	14	same	same	ADJ
inlawrev-3793	267	15	tax	tax	NOUN
inlawrev-3793	267	16	incentives	incentive	NOUN
inlawrev-3793	267	17	for	for	ADP
inlawrev-3793	267	18	a	a	DET
inlawrev-3793	267	19	business	business	NOUN
inlawrev-3793	267	20	located	locate	VERB
inlawrev-3793	267	21	in	in	ADP
inlawrev-3793	267	22	a	a	DET
inlawrev-3793	267	23	"	"	PUNCT
inlawrev-3793	267	24	qualified	qualified	ADJ
inlawrev-3793	267	25	military	military	ADJ
inlawrev-3793	267	26	base	base	NOUN
inlawrev-3793	267	27	enhancement	enhancement	NOUN
inlawrev-3793	267	28	areas	area	NOUN
inlawrev-3793	267	29	.	.	PUNCT
inlawrev-3793	268	1	"'^	"'^	NUM
inlawrev-3793	268	2	qualified	qualified	ADJ
inlawrev-3793	268	3	military	military	ADJ
inlawrev-3793	268	4	base	base	NOUN
inlawrev-3793	268	5	enhancement	enhancement	NOUN
inlawrev-3793	268	6	areas	area	NOUN
inlawrev-3793	268	7	include	include	VERB
inlawrev-3793	268	8	certified	certified	ADJ
inlawrev-3793	268	9	technology	technology	NOUN
inlawrev-3793	268	10	parks	park	NOUN
inlawrev-3793	268	11	located	locate	VERB
inlawrev-3793	268	12	within	within	ADP
inlawrev-3793	268	13	a	a	DET
inlawrev-3793	268	14	five	five	NUM
inlawrev-3793	268	15	mile	mile	NOUN
inlawrev-3793	268	16	radius	radius	NOUN
inlawrev-3793	268	17	of	of	ADP
inlawrev-3793	268	18	the	the	DET
inlawrev-3793	268	19	crane	crane	NOUN
inlawrev-3793	268	20	naval	naval	ADJ
inlawrev-3793	268	21	warfare	warfare	PROPN
inlawrev-3793	268	22	center	center	NOUN
inlawrev-3793	268	23	.	.	PUNCT
inlawrev-3793	269	1	'	'	PUNCT
inlawrev-3793	269	2	^^	^^	NUM
inlawrev-3793	269	3	97	97	NUM
inlawrev-3793	269	4	.	.	PUNCT
inlawrev-3793	270	1	i	i	PRON
inlawrev-3793	270	2	d.	d.	PROPN
inlawrev-3793	270	3	§	§	PROPN
inlawrev-3793	270	4	6	6	NUM
inlawrev-3793	270	5	-	-	SYM
inlawrev-3793	270	6	2.5	2.5	NUM
inlawrev-3793	270	7	-	-	PUNCT
inlawrev-3793	270	8	5	5	NUM
inlawrev-3793	270	9	-	-	SYM
inlawrev-3793	270	10	39	39	NUM
inlawrev-3793	270	11	.	.	PUNCT
inlawrev-3793	270	12	98	98	NUM
inlawrev-3793	270	13	.	.	PUNCT
inlawrev-3793	271	1	i	i	PRON
inlawrev-3793	271	2	d.	d.	PROPN
inlawrev-3793	271	3	99	99	NUM
inlawrev-3793	271	4	.	.	PUNCT
inlawrev-3793	272	1	i	i	PRON
inlawrev-3793	272	2	d.	d.	PROPN
inlawrev-3793	272	3	100	100	NUM
inlawrev-3793	272	4	.	.	PUNCT
inlawrev-3793	273	1	i	i	PRON
inlawrev-3793	273	2	d.	d.	PROPN
inlawrev-3793	273	3	101	101	NUM
inlawrev-3793	273	4	.	.	PUNCT
inlawrev-3793	274	1	m	m	AUX
inlawrev-3793	274	2	§	§	PROPN
inlawrev-3793	274	3	6	6	NUM
inlawrev-3793	274	4	-	-	SYM
inlawrev-3793	274	5	2.5	2.5	NUM
inlawrev-3793	274	6	-	-	PUNCT
inlawrev-3793	274	7	5	5	NUM
inlawrev-3793	274	8	-	-	SYM
inlawrev-3793	274	9	37	37	NUM
inlawrev-3793	274	10	;	;	PUNCT
inlawrev-3793	274	11	see	see	VERB
inlawrev-3793	274	12	fiscal	fiscal	ADJ
inlawrev-3793	274	13	impact	impact	NOUN
inlawrev-3793	274	14	statement	statement	NOUN
inlawrev-3793	274	15	sbl	sbl	PROPN
inlawrev-3793	274	16	,	,	PUNCT
inlawrev-3793	274	17	supra	supra	PROPN
inlawrev-3793	274	18	note	note	NOUN
inlawrev-3793	274	19	24	24	NUM
inlawrev-3793	274	20	,	,	PUNCT
inlawrev-3793	274	21	at	at	ADP
inlawrev-3793	274	22	3	3	NUM
inlawrev-3793	274	23	.	.	NOUN
inlawrev-3793	274	24	102	102	NUM
inlawrev-3793	274	25	.	.	PUNCT
inlawrev-3793	275	1	i	i	PRON
inlawrev-3793	275	2	d.	d.	PROPN
inlawrev-3793	275	3	103	103	NUM
inlawrev-3793	275	4	.	.	PUNCT
inlawrev-3793	276	1	ind	ind	PROPN
inlawrev-3793	276	2	.	.	PUNCT
inlawrev-3793	277	1	code	code	PROPN
inlawrev-3793	277	2	§	§	PROPN
inlawrev-3793	277	3	6	6	NUM
inlawrev-3793	277	4	-	-	SYM
inlawrev-3793	277	5	2.5	2.5	NUM
inlawrev-3793	277	6	-	-	PUNCT
inlawrev-3793	277	7	6	6	NUM
inlawrev-3793	277	8	-	-	SYM
inlawrev-3793	277	9	16	16	NUM
inlawrev-3793	277	10	.	.	PUNCT
inlawrev-3793	278	1	104	104	NUM
inlawrev-3793	278	2	.	.	PUNCT
inlawrev-3793	279	1	m	m	AUX
inlawrev-3793	279	2	§	§	PROPN
inlawrev-3793	279	3	6	6	NUM
inlawrev-3793	279	4	-	-	SYM
inlawrev-3793	279	5	2.5	2.5	NUM
inlawrev-3793	279	6	-	-	PUNCT
inlawrev-3793	279	7	5	5	NUM
inlawrev-3793	279	8	-	-	SYM
inlawrev-3793	279	9	40	40	NUM
inlawrev-3793	279	10	.	.	PUNCT
inlawrev-3793	280	1	105	105	NUM
inlawrev-3793	280	2	.	.	PUNCT
inlawrev-3793	281	1	m§§	m§§	NOUN
inlawrev-3793	281	2	36	36	NUM
inlawrev-3793	281	3	-	-	SYM
inlawrev-3793	281	4	7	7	NUM
inlawrev-3793	281	5	-	-	PUNCT
inlawrev-3793	281	6	34	34	NUM
inlawrev-3793	281	7	-	-	SYM
inlawrev-3793	281	8	1	1	NUM
inlawrev-3793	281	9	to	to	PART
inlawrev-3793	281	10	-5	-5	VERB
inlawrev-3793	281	11	.	.	PUNCT
inlawrev-3793	282	1	106	106	NUM
inlawrev-3793	282	2	.	.	PUNCT
inlawrev-3793	283	1	i	i	PRON
inlawrev-3793	283	2	d.	d.	PROPN
inlawrev-3793	283	3	1	1	NUM
inlawrev-3793	283	4	07	07	NUM
inlawrev-3793	283	5	.	.	PUNCT
inlawrev-3793	284	1	legis	legis	PROPN
inlawrev-3793	284	2	.	.	PUNCT
inlawrev-3793	285	1	servs	servs	PROPN
inlawrev-3793	285	2	.	.	PUNCT
inlawrev-3793	286	1	agency	agency	NOUN
inlawrev-3793	286	2	,	,	PUNCT
inlawrev-3793	286	3	fiscalimpact	fiscalimpact	ADJ
inlawrev-3793	286	4	statement	statement	NOUN
inlawrev-3793	286	5	sb57	sb57	PROPN
inlawrev-3793	286	6	1	1	NUM
inlawrev-3793	286	7	,	,	PUNCT
inlawrev-3793	286	8	at	at	ADP
inlawrev-3793	286	9	1	1	NUM
inlawrev-3793	286	10	(	(	PUNCT
inlawrev-3793	286	11	2005	2005	NUM
inlawrev-3793	286	12	)	)	PUNCT
inlawrev-3793	286	13	(	(	PUNCT
inlawrev-3793	286	14	explaining	explain	VERB
inlawrev-3793	286	15	ind	ind	NOUN
inlawrev-3793	286	16	.	.	PUNCT
inlawrev-3793	287	1	code	code	PROPN
inlawrev-3793	287	2	§	§	PROPN
inlawrev-3793	287	3	36	36	NUM
inlawrev-3793	287	4	-	-	SYM
inlawrev-3793	287	5	7	7	NUM
inlawrev-3793	287	6	-	-	SYM
inlawrev-3793	287	7	34	34	NUM
inlawrev-3793	287	8	(	(	PUNCT
inlawrev-3793	287	9	2005	2005	NUM
inlawrev-3793	287	10	)	)	PUNCT
inlawrev-3793	287	11	)	)	PUNCT
inlawrev-3793	287	12	,	,	PUNCT
inlawrev-3793	287	13	available	available	ADJ
inlawrev-3793	287	14	at	at	ADP
inlawrev-3793	287	15	http://www.ing.gov/legislative/bills/2005/pdf/fiscal/	http://www.ing.gov/legislative/bills/2005/pdf/fiscal/	ADP
inlawrev-3793	287	16	2006	2006	NUM
inlawrev-3793	287	17	]	]	PUNCT
inlawrev-3793	287	18	tax	tax	NOUN
inlawrev-3793	287	19	law	law	NOUN
inlawrev-3793	287	20	1251	1251	NUM
inlawrev-3793	287	21	the	the	DET
inlawrev-3793	287	22	indiana	indiana	PROPN
inlawrev-3793	287	23	earned	earn	VERB
inlawrev-3793	287	24	income	income	NOUN
inlawrev-3793	287	25	tax	tax	NOUN
inlawrev-3793	287	26	credit	credit	NOUN
inlawrev-3793	287	27	(	(	PUNCT
inlawrev-3793	287	28	which	which	PRON
inlawrev-3793	287	29	equals	equal	VERB
inlawrev-3793	287	30	6	6	NUM
inlawrev-3793	287	31	%	%	NOUN
inlawrev-3793	287	32	of	of	ADP
inlawrev-3793	287	33	the	the	DET
inlawrev-3793	287	34	federal	federal	ADJ
inlawrev-3793	287	35	earned	earn	VERB
inlawrev-3793	287	36	income	income	NOUN
inlawrev-3793	287	37	credit	credit	NOUN
inlawrev-3793	287	38	)	)	PUNCT
inlawrev-3793	287	39	was	be	AUX
inlawrev-3793	287	40	scheduled	schedule	VERB
inlawrev-3793	287	41	to	to	PART
inlawrev-3793	287	42	sunset	sunset	VERB
inlawrev-3793	287	43	on	on	ADP
inlawrev-3793	287	44	december	december	PROPN
inlawrev-3793	287	45	31	31	NUM
inlawrev-3793	287	46	,	,	PUNCT
inlawrev-3793	287	47	2005	2005	NUM
inlawrev-3793	287	48	.	.	PUNCT
inlawrev-3793	288	1	the	the	DET
inlawrev-3793	288	2	general	general	ADJ
inlawrev-3793	288	3	assembly	assembly	NOUN
inlawrev-3793	288	4	extended	extend	VERB
inlawrev-3793	288	5	the	the	DET
inlawrev-3793	288	6	sunset	sunset	NOUN
inlawrev-3793	288	7	date	date	NOUN
inlawrev-3793	288	8	to	to	PART
inlawrev-3793	288	9	december	december	PROPN
inlawrev-3793	288	10	31	31	NUM
inlawrev-3793	288	11	,	,	PUNCT
inlawrev-3793	288	12	201	201	NUM
inlawrev-3793	288	13	1.'	1.'	PROPN
inlawrev-3793	288	14	®	®	NOUN
inlawrev-3793	288	15	^	^	PUNCT
inlawrev-3793	288	16	the	the	DET
inlawrev-3793	288	17	general	general	ADJ
inlawrev-3793	288	18	assembly	assembly	NOUN
inlawrev-3793	288	19	also	also	ADV
inlawrev-3793	288	20	updated	update	VERB
inlawrev-3793	288	21	the	the	DET
inlawrev-3793	288	22	indiana	indiana	PROPN
inlawrev-3793	288	23	tax	tax	PROPN
inlawrev-3793	288	24	code	code	NOUN
inlawrev-3793	288	25	to	to	PART
inlawrev-3793	288	26	include	include	VERB
inlawrev-3793	288	27	reference	reference	NOUN
inlawrev-3793	288	28	to	to	ADP
inlawrev-3793	288	29	certain	certain	ADJ
inlawrev-3793	288	30	internal	internal	ADJ
inlawrev-3793	288	31	revenue	revenue	NOUN
inlawrev-3793	288	32	code	code	NOUN
inlawrev-3793	288	33	regulations	regulation	NOUN
inlawrev-3793	288	34	.	.	PUNCT
inlawrev-3793	289	1	'^	'^	NOUN
inlawrev-3793	289	2	this	this	DET
inlawrev-3793	289	3	legislation	legislation	NOUN
inlawrev-3793	289	4	requires	require	VERB
inlawrev-3793	289	5	that	that	SCONJ
inlawrev-3793	289	6	:	:	PUNCT
inlawrev-3793	289	7	"	"	PUNCT
inlawrev-3793	289	8	(	(	PUNCT
inlawrev-3793	289	9	1	1	NUM
inlawrev-3793	289	10	)	)	PUNCT
inlawrev-3793	289	11	'	'	PUNCT
inlawrev-3793	289	12	section	section	NOUN
inlawrev-3793	289	13	179	179	NUM
inlawrev-3793	289	14	property	property	NOUN
inlawrev-3793	289	15	'	'	PUNCT
inlawrev-3793	289	16	deductions	deduction	NOUN
inlawrev-3793	289	17	in	in	ADP
inlawrev-3793	289	18	excess	excess	NOUN
inlawrev-3793	289	19	of	of	ADP
inlawrev-3793	289	20	$	$	SYM
inlawrev-3793	289	21	25,000	25,000	NUM
inlawrev-3793	289	22	per	per	ADP
inlawrev-3793	289	23	year	year	NOUN
inlawrev-3793	289	24	;	;	PUNCT
inlawrev-3793	289	25	and	and	CCONJ
inlawrev-3793	289	26	(	(	PUNCT
inlawrev-3793	289	27	2	2	NUM
inlawrev-3793	289	28	)	)	PUNCT
inlawrev-3793	289	29	'	'	PUNCT
inlawrev-3793	289	30	section	section	NOUN
inlawrev-3793	289	31	199	199	NUM
inlawrev-3793	289	32	'	'	PART
inlawrev-3793	289	33	domestic	domestic	ADJ
inlawrev-3793	289	34	production	production	NOUN
inlawrev-3793	289	35	activities	activity	NOUN
inlawrev-3793	289	36	deductions	deduction	NOUN
inlawrev-3793	289	37	allowed	allow	VERB
inlawrev-3793	289	38	for	for	ADP
inlawrev-3793	289	39	federal	federal	ADJ
inlawrev-3793	289	40	income	income	NOUN
inlawrev-3793	289	41	tax	tax	NOUN
inlawrev-3793	289	42	purposes	purpose	NOUN
inlawrev-3793	289	43	be	be	AUX
inlawrev-3793	289	44	added	add	VERB
inlawrev-3793	289	45	back	back	ADV
inlawrev-3793	289	46	for	for	ADP
inlawrev-3793	289	47	state	state	NOUN
inlawrev-3793	289	48	income	income	NOUN
inlawrev-3793	289	49	tax	tax	NOUN
inlawrev-3793	289	50	purposes	purpose	NOUN
inlawrev-3793	289	51	.	.	PUNCT
inlawrev-3793	289	52	"	"	PUNCT
inlawrev-3793	290	1	''	''	PUNCT
inlawrev-3793	290	2	°	°	ADP
inlawrev-3793	290	3	the	the	DET
inlawrev-3793	290	4	budget	budget	NOUN
inlawrev-3793	290	5	law	law	NOUN
inlawrev-3793	290	6	also	also	ADV
inlawrev-3793	290	7	contained	contain	VERB
inlawrev-3793	290	8	a	a	DET
inlawrev-3793	290	9	provision	provision	NOUN
inlawrev-3793	290	10	to	to	PART
inlawrev-3793	290	11	continue	continue	VERB
inlawrev-3793	290	12	to	to	PART
inlawrev-3793	290	13	use	use	VERB
inlawrev-3793	290	14	the	the	DET
inlawrev-3793	290	15	2006	2006	NUM
inlawrev-3793	290	16	formula	formula	NOUN
inlawrev-3793	290	17	for	for	ADP
inlawrev-3793	290	18	computing	compute	VERB
inlawrev-3793	290	19	the	the	DET
inlawrev-3793	290	20	county	county	NOUN
inlawrev-3793	290	21	hospital	hospital	NOUN
inlawrev-3793	290	22	care	care	NOUN
inlawrev-3793	290	23	for	for	ADP
inlawrev-3793	290	24	the	the	DET
inlawrev-3793	290	25	indigent	indigent	ADJ
inlawrev-3793	290	26	property	property	NOUN
inlawrev-3793	290	27	tax	tax	NOUN
inlawrev-3793	290	28	levy	levy	NOUN
inlawrev-3793	290	29	through	through	ADP
inlawrev-3793	290	30	calendar	calendar	NOUN
inlawrev-3793	290	31	year	year	NOUN
inlawrev-3793	290	32	2008	2008	NUM
inlawrev-3793	290	33	.	.	PUNCT
inlawrev-3793	290	34	'	'	PUNCT
inlawrev-3793	290	35	'	'	PUNCT
inlawrev-3793	290	36	'	'	PUNCT
inlawrev-3793	290	37	before	before	ADP
inlawrev-3793	290	38	passage	passage	NOUN
inlawrev-3793	290	39	ofthis	ofthi	VERB
inlawrev-3793	290	40	provision	provision	NOUN
inlawrev-3793	290	41	,	,	PUNCT
inlawrev-3793	290	42	the	the	DET
inlawrev-3793	290	43	law	law	NOUN
inlawrev-3793	290	44	was	be	AUX
inlawrev-3793	290	45	set	set	VERB
inlawrev-3793	290	46	to	to	PART
inlawrev-3793	290	47	change	change	VERB
inlawrev-3793	290	48	this	this	DET
inlawrev-3793	290	49	formula	formula	NOUN
inlawrev-3793	290	50	in	in	ADP
inlawrev-3793	290	51	2007.''^	2007.''^	NUM
inlawrev-3793	290	52	an	an	DET
inlawrev-3793	290	53	emergency	emergency	NOUN
inlawrev-3793	290	54	rule	rule	NOUN
inlawrev-3793	290	55	adopted	adopt	VERB
inlawrev-3793	290	56	by	by	ADP
inlawrev-3793	290	57	the	the	DET
inlawrev-3793	290	58	indiana	indiana	PROPN
inlawrev-3793	290	59	gaming	gaming	PROPN
inlawrev-3793	290	60	commission	commission	PROPN
inlawrev-3793	290	61	in	in	ADP
inlawrev-3793	290	62	april	april	PROPN
inlawrev-3793	290	63	2005	2005	NUM
inlawrev-3793	290	64	was	be	AUX
inlawrev-3793	290	65	voided	void	VERB
inlawrev-3793	290	66	by	by	ADP
inlawrev-3793	290	67	the	the	DET
inlawrev-3793	290	68	general	general	ADJ
inlawrev-3793	290	69	assembly	assembly	NOUN
inlawrev-3793	290	70	.	.	PUNCT
inlawrev-3793	291	1	'*^	'*^	NOUN
inlawrev-3793	292	1	the	the	DET
inlawrev-3793	292	2	rule	rule	NOUN
inlawrev-3793	292	3	was	be	AUX
inlawrev-3793	292	4	adopted	adopt	VERB
inlawrev-3793	292	5	to	to	PART
inlawrev-3793	292	6	impose	impose	VERB
inlawrev-3793	292	7	a	a	DET
inlawrev-3793	292	8	transfer	transfer	NOUN
inlawrev-3793	292	9	fee	fee	NOUN
inlawrev-3793	292	10	when	when	SCONJ
inlawrev-3793	292	11	the	the	DET
inlawrev-3793	292	12	controlling	control	VERB
inlawrev-3793	292	13	interest	interest	NOUN
inlawrev-3793	292	14	in	in	ADP
inlawrev-3793	292	15	a	a	DET
inlawrev-3793	292	16	riverboat	riverboat	NOUN
inlawrev-3793	292	17	license	license	NOUN
inlawrev-3793	292	18	is	be	AUX
inlawrev-3793	292	19	transferred	transfer	VERB
inlawrev-3793	292	20	.	.	PUNCT
inlawrev-3793	292	21	'	'	PUNCT
inlawrev-3793	293	1	^^	^^	PUNCT
inlawrev-3793	293	2	under	under	ADP
inlawrev-3793	293	3	the	the	DET
inlawrev-3793	293	4	emergency	emergency	NOUN
inlawrev-3793	293	5	rule	rule	NOUN
inlawrev-3793	293	6	,	,	PUNCT
inlawrev-3793	293	7	the	the	DET
inlawrev-3793	293	8	transfer	transfer	NOUN
inlawrev-3793	293	9	fee	fee	NOUN
inlawrev-3793	293	10	would	would	AUX
inlawrev-3793	293	11	be	be	AUX
inlawrev-3793	293	12	equal	equal	ADJ
inlawrev-3793	293	13	to	to	ADP
inlawrev-3793	293	14	1	1	NUM
inlawrev-3793	293	15	%	%	NOUN
inlawrev-3793	293	16	of	of	ADP
inlawrev-3793	293	17	the	the	DET
inlawrev-3793	293	18	adjusted	adjust	VERB
inlawrev-3793	293	19	gross	gross	ADJ
inlawrev-3793	293	20	wagering	wager	VERB
inlawrev-3793	293	21	receipts	receipt	NOUN
inlawrev-3793	293	22	generated	generate	VERB
inlawrev-3793	293	23	during	during	ADP
inlawrev-3793	293	24	the	the	DET
inlawrev-3793	293	25	preceding	precede	VERB
inlawrev-3793	293	26	fiscal	fiscal	ADJ
inlawrev-3793	293	27	year	year	NOUN
inlawrev-3793	293	28	by	by	ADP
inlawrev-3793	293	29	the	the	DET
inlawrev-3793	293	30	riverboat	riverboat	NOUN
inlawrev-3793	293	31	being	be	AUX
inlawrev-3793	293	32	transferred	transfer	VERB
inlawrev-3793	293	33	.	.	PUNCT
inlawrev-3793	294	1	'	'	PUNCT
inlawrev-3793	294	2	^^	^^	PUNCT
inlawrev-3793	294	3	the	the	DET
inlawrev-3793	294	4	law	law	NOUN
inlawrev-3793	294	5	also	also	ADV
inlawrev-3793	294	6	voided	void	VERB
inlawrev-3793	294	7	any	any	DET
inlawrev-3793	294	8	other	other	ADJ
inlawrev-3793	294	9	rule	rule	NOUN
inlawrev-3793	294	10	adopted	adopt	VERB
inlawrev-3793	294	11	after	after	ADP
inlawrev-3793	294	12	april	april	PROPN
inlawrev-3793	294	13	1	1	NUM
inlawrev-3793	294	14	,	,	PUNCT
inlawrev-3793	294	15	2005	2005	NUM
inlawrev-3793	294	16	,	,	PUNCT
inlawrev-3793	294	17	by	by	ADP
inlawrev-3793	294	18	the	the	DET
inlawrev-3793	294	19	indiana	indiana	PROPN
inlawrev-3793	294	20	gaming	gaming	PROPN
inlawrev-3793	294	21	commission	commission	NOUN
inlawrev-3793	294	22	that	that	PRON
inlawrev-3793	294	23	establishes	establish	VERB
inlawrev-3793	294	24	a	a	DET
inlawrev-3793	294	25	transfer	transfer	NOUN
inlawrev-3793	294	26	fee	fee	NOUN
inlawrev-3793	294	27	for	for	ADP
inlawrev-3793	294	28	riverboat	riverboat	NOUN
inlawrev-3793	294	29	licenses	license	NOUN
inlawrev-3793	294	30	,	,	PUNCT
inlawrev-3793	294	31	including	include	VERB
inlawrev-3793	294	32	operating	operating	NOUN
inlawrev-3793	294	33	permits	permit	NOUN
inlawrev-3793	294	34	.	.	PUNCT
inlawrev-3793	295	1	'*^	'*^	NOUN
inlawrev-3793	295	2	the	the	DET
inlawrev-3793	295	3	tax	tax	NOUN
inlawrev-3793	295	4	amnesty	amnesty	NOUN
inlawrev-3793	295	5	program	program	NOUN
inlawrev-3793	295	6	was	be	AUX
inlawrev-3793	295	7	established	establish	VERB
inlawrev-3793	295	8	in	in	ADP
inlawrev-3793	295	9	the	the	DET
inlawrev-3793	295	10	2005	2005	NUM
inlawrev-3793	295	11	session	session	NOUN
inlawrev-3793	295	12	.	.	PUNCT
inlawrev-3793	296	1	this	this	DET
inlawrev-3793	296	2	program	program	NOUN
inlawrev-3793	296	3	allowed	allow	VERB
inlawrev-3793	296	4	a	a	DET
inlawrev-3793	296	5	waiver	waiver	NOUN
inlawrev-3793	296	6	of	of	ADP
inlawrev-3793	296	7	unpaid	unpaid	ADJ
inlawrev-3793	296	8	interest	interest	NOUN
inlawrev-3793	296	9	,	,	PUNCT
inlawrev-3793	296	10	penalties	penalty	NOUN
inlawrev-3793	296	11	,	,	PUNCT
inlawrev-3793	296	12	and	and	CCONJ
inlawrev-3793	296	13	fees	fee	NOUN
inlawrev-3793	296	14	upon	upon	SCONJ
inlawrev-3793	296	15	payment	payment	NOUN
inlawrev-3793	296	16	of	of	ADP
inlawrev-3793	296	17	delinquent	delinquent	ADJ
inlawrev-3793	296	18	taxes	taxis	NOUN
inlawrev-3793	296	19	during	during	ADP
inlawrev-3793	296	20	the	the	DET
inlawrev-3793	296	21	amnesty	amnesty	NOUN
inlawrev-3793	296	22	period	period	NOUN
inlawrev-3793	296	23	.	.	PUNCT
inlawrev-3793	297	1	''^	''^	ADP
inlawrev-3793	297	2	this	this	DET
inlawrev-3793	297	3	legislation	legislation	NOUN
inlawrev-3793	297	4	also	also	ADV
inlawrev-3793	297	5	allowed	allow	VERB
inlawrev-3793	297	6	waiver	waiver	NOUN
inlawrev-3793	297	7	of	of	ADP
inlawrev-3793	297	8	interest	interest	NOUN
inlawrev-3793	297	9	,	,	PUNCT
inlawrev-3793	297	10	penalties	penalty	NOUN
inlawrev-3793	297	11	,	,	PUNCT
inlawrev-3793	297	12	and	and	CCONJ
inlawrev-3793	297	13	fees	fee	NOUN
inlawrev-3793	297	14	if	if	SCONJ
inlawrev-3793	297	15	the	the	DET
inlawrev-3793	297	16	taxpayer	taxpayer	NOUN
inlawrev-3793	297	17	paid	pay	VERB
inlawrev-3793	297	18	the	the	DET
inlawrev-3793	297	19	delinquent	delinquent	ADJ
inlawrev-3793	297	20	taxes	taxis	NOUN
inlawrev-3793	297	21	in	in	ADP
inlawrev-3793	297	22	conformity	conformity	NOUN
inlawrev-3793	297	23	with	with	ADP
inlawrev-3793	297	24	a	a	DET
inlawrev-3793	297	25	payment	payment	NOUN
inlawrev-3793	297	26	plan	plan	NOUN
inlawrev-3793	297	27	established	establish	VERB
inlawrev-3793	297	28	by	by	ADP
inlawrev-3793	297	29	the	the	DET
inlawrev-3793	297	30	idsr	idsr	NOUN
inlawrev-3793	297	31	.	.	PUNCT
inlawrev-3793	297	32	'	'	PUNCT
inlawrev-3793	298	1	*	*	NOUN
inlawrev-3793	298	2	^	^	PUNCT
inlawrev-3793	298	3	the	the	DET
inlawrev-3793	298	4	amnesty	amnesty	NOUN
inlawrev-3793	298	5	period	period	NOUN
inlawrev-3793	298	6	was	be	AUX
inlawrev-3793	298	7	required	require	VERB
inlawrev-3793	298	8	to	to	PART
inlawrev-3793	298	9	be	be	AUX
inlawrev-3793	298	10	set	set	VERB
inlawrev-3793	298	11	by	by	ADP
inlawrev-3793	298	12	the	the	DET
inlawrev-3793	298	13	idsr	idsr	NOUN
inlawrev-3793	298	14	,	,	PUNCT
inlawrev-3793	298	15	could	could	AUX
inlawrev-3793	298	16	last	last	VERB
inlawrev-3793	298	17	no	no	ADV
inlawrev-3793	298	18	longer	long	ADV
inlawrev-3793	298	19	than	than	ADP
inlawrev-3793	298	20	eight	eight	NUM
inlawrev-3793	298	21	business	business	NOUN
inlawrev-3793	298	22	weeks	week	NOUN
inlawrev-3793	298	23	,	,	PUNCT
inlawrev-3793	298	24	and	and	CCONJ
inlawrev-3793	298	25	is	be	AUX
inlawrev-3793	298	26	required	require	VERB
inlawrev-3793	298	27	to	to	PART
inlawrev-3793	298	28	end	end	VERB
inlawrev-3793	298	29	no	no	ADV
inlawrev-3793	298	30	later	later	ADV
inlawrev-3793	298	31	than	than	ADP
inlawrev-3793	298	32	july	july	PROPN
inlawrev-3793	298	33	1	1	NUM
inlawrev-3793	298	34	,	,	PUNCT
inlawrev-3793	298	35	2006.''^	2006.''^	NUM
inlawrev-3793	298	36	the	the	DET
inlawrev-3793	298	37	general	general	ADJ
inlawrev-3793	298	38	assembly	assembly	NOUN
inlawrev-3793	298	39	increased	increase	VERB
inlawrev-3793	298	40	the	the	DET
inlawrev-3793	298	41	amount	amount	NOUN
inlawrev-3793	298	42	of	of	ADP
inlawrev-3793	298	43	voluntary	voluntary	ADJ
inlawrev-3793	298	44	remediation	remediation	NOUN
inlawrev-3793	298	45	tax	tax	NOUN
inlawrev-3793	298	46	credits	credit	NOUN
inlawrev-3793	298	47	allowed	allow	VERB
inlawrev-3793	298	48	in	in	ADP
inlawrev-3793	298	49	a	a	DET
inlawrev-3793	298	50	state	state	NOUN
inlawrev-3793	298	51	fiscal	fiscal	ADJ
inlawrev-3793	298	52	year	year	NOUN
inlawrev-3793	298	53	to	to	ADP
inlawrev-3793	298	54	$	$	SYM
inlawrev-3793	298	55	2	2	NUM
inlawrev-3793	298	56	million	million	NUM
inlawrev-3793	298	57	.	.	PUNCT
inlawrev-3793	299	1	'	'	PUNCT
inlawrev-3793	299	2	^^	^^	PUNCT
inlawrev-3793	299	3	the	the	DET
inlawrev-3793	299	4	period	period	NOUN
inlawrev-3793	299	5	for	for	ADP
inlawrev-3793	299	6	which	which	PRON
inlawrev-3793	299	7	the	the	DET
inlawrev-3793	299	8	credit	credit	NOUN
inlawrev-3793	299	9	may	may	AUX
inlawrev-3793	299	10	be	be	AUX
inlawrev-3793	299	11	claimed	claim	VERB
inlawrev-3793	299	12	was	be	AUX
inlawrev-3793	299	13	extended	extend	VERB
inlawrev-3793	299	14	to	to	ADP
inlawrev-3793	299	15	taxable	taxable	ADJ
inlawrev-3793	299	16	years	year	NOUN
inlawrev-3793	299	17	beginning	begin	VERB
inlawrev-3793	299	18	before	before	ADP
inlawrev-3793	299	19	december	december	PROPN
inlawrev-3793	299	20	sb0571.008.pdf	sb0571.008.pdf	PROPN
inlawrev-3793	299	21	.	.	PUNCT
inlawrev-3793	300	1	108	108	NUM
inlawrev-3793	300	2	.	.	PUNCT
inlawrev-3793	301	1	ind	ind	PROPN
inlawrev-3793	301	2	.	.	PUNCT
inlawrev-3793	302	1	code	code	PROPN
inlawrev-3793	302	2	§	§	PROPN
inlawrev-3793	302	3	6	6	NUM
inlawrev-3793	302	4	-	-	SYM
inlawrev-3793	302	5	3.1	3.1	NUM
inlawrev-3793	302	6	-	-	PUNCT
inlawrev-3793	302	7	21	21	NUM
inlawrev-3793	302	8	-	-	SYM
inlawrev-3793	302	9	10	10	NUM
inlawrev-3793	302	10	.	.	PUNCT
inlawrev-3793	303	1	109	109	NUM
inlawrev-3793	303	2	.	.	PUNCT
inlawrev-3793	304	1	i	i	PRON
inlawrev-3793	304	2	d.	d.	PROPN
inlawrev-3793	304	3	§	§	PROPN
inlawrev-3793	304	4	§	§	PROPN
inlawrev-3793	304	5	6	6	NUM
inlawrev-3793	304	6	-	-	SYM
inlawrev-3793	304	7	3	3	NUM
inlawrev-3793	304	8	-	-	PUNCT
inlawrev-3793	304	9	1	1	NUM
inlawrev-3793	304	10	-	-	SYM
inlawrev-3793	304	11	3.5	3.5	NUM
inlawrev-3793	304	12	;	;	PUNCT
inlawrev-3793	304	13	6	6	NUM
inlawrev-3793	304	14	-	-	SYM
inlawrev-3793	304	15	3	3	NUM
inlawrev-3793	304	16	-	-	PUNCT
inlawrev-3793	304	17	1	1	NUM
inlawrev-3793	304	18	-	-	NUM
inlawrev-3793	304	19	11	11	NUM
inlawrev-3793	304	20	;	;	PUNCT
inlawrev-3793	304	21	6	6	NUM
inlawrev-3793	304	22	-	-	SYM
inlawrev-3793	304	23	1	1	NUM
inlawrev-3793	304	24	-	-	PUNCT
inlawrev-3793	304	25	3	3	NUM
inlawrev-3793	304	26	-	-	SYM
inlawrev-3793	304	27	33	33	NUM
inlawrev-3793	304	28	;	;	PUNCT
inlawrev-3793	304	29	6	6	NUM
inlawrev-3793	304	30	-	-	SYM
inlawrev-3793	304	31	5.5	5.5	NUM
inlawrev-3793	304	32	-	-	PUNCT
inlawrev-3793	304	33	1	1	NUM
inlawrev-3793	304	34	-	-	SYM
inlawrev-3793	304	35	2	2	NUM
inlawrev-3793	304	36	;	;	PUNCT
inlawrev-3793	304	37	6	6	NUM
inlawrev-3793	304	38	-	-	SYM
inlawrev-3793	304	39	5.5	5.5	NUM
inlawrev-3793	304	40	-	-	PUNCT
inlawrev-3793	304	41	1	1	NUM
inlawrev-3793	304	42	-	-	SYM
inlawrev-3793	304	43	20	20	NUM
inlawrev-3793	304	44	;	;	PUNCT
inlawrev-3793	304	45	2005	2005	NUM
inlawrev-3793	304	46	ind	ind	NOUN
inlawrev-3793	304	47	.	.	PUNCT
inlawrev-3793	304	48	legis	legis	PROPN
inlawrev-3793	304	49	.	.	PUNCT
inlawrev-3793	305	1	serv	serv	PROPN
inlawrev-3793	305	2	.	.	PUNCT
inlawrev-3793	306	1	p.l	p.l	PROPN
inlawrev-3793	306	2	.	.	PROPN
inlawrev-3793	307	1	246	246	NUM
inlawrev-3793	307	2	-	-	SYM
inlawrev-3793	307	3	2005	2005	NUM
inlawrev-3793	307	4	(	(	PUNCT
inlawrev-3793	307	5	h.e.a	h.e.a	NOUN
inlawrev-3793	307	6	.	.	PUNCT
inlawrev-3793	307	7	1001	1001	NUM
inlawrev-3793	307	8	)	)	PUNCT
inlawrev-3793	307	9	(	(	PUNCT
inlawrev-3793	307	10	west	west	NOUN
inlawrev-3793	307	11	)	)	PUNCT
inlawrev-3793	307	12	.	.	PUNCT
inlawrev-3793	308	1	1	1	NUM
inlawrev-3793	308	2	10	10	NUM
inlawrev-3793	308	3	.	.	PUNCT
inlawrev-3793	309	1	fiscal	fiscal	ADJ
inlawrev-3793	309	2	impact	impact	NOUN
inlawrev-3793	309	3	statement	statement	NOUN
inlawrev-3793	309	4	1001	1001	NUM
inlawrev-3793	309	5	,	,	PUNCT
inlawrev-3793	309	6	supra	supra	PROPN
inlawrev-3793	309	7	note	note	NOUN
inlawrev-3793	309	8	4	4	NUM
inlawrev-3793	309	9	,	,	PUNCT
inlawrev-3793	309	10	at	at	ADP
inlawrev-3793	309	11	2	2	NUM
inlawrev-3793	309	12	.	.	NOUN
inlawrev-3793	309	13	111	111	NUM
inlawrev-3793	309	14	.	.	PUNCT
inlawrev-3793	310	1	ind	ind	PROPN
inlawrev-3793	310	2	.	.	PUNCT
inlawrev-3793	311	1	code	code	PROPN
inlawrev-3793	311	2	§	§	PROPN
inlawrev-3793	311	3	12	12	NUM
inlawrev-3793	311	4	-	-	SYM
inlawrev-3793	311	5	16	16	NUM
inlawrev-3793	311	6	-	-	PUNCT
inlawrev-3793	311	7	14	14	NUM
inlawrev-3793	311	8	-	-	SYM
inlawrev-3793	311	9	3	3	NUM
inlawrev-3793	311	10	.	.	NOUN
inlawrev-3793	311	11	112	112	NUM
inlawrev-3793	311	12	.	.	PUNCT
inlawrev-3793	312	1	i	i	PRON
inlawrev-3793	312	2	d.	d.	PROPN
inlawrev-3793	312	3	113	113	NUM
inlawrev-3793	312	4	.	.	PUNCT
inlawrev-3793	313	1	fiscal	fiscal	ADJ
inlawrev-3793	313	2	impact	impact	NOUN
inlawrev-3793	313	3	statement	statement	NOUN
inlawrev-3793	313	4	1	1	NUM
inlawrev-3793	313	5	00	00	NUM
inlawrev-3793	313	6	1	1	NUM
inlawrev-3793	313	7	,	,	PUNCT
inlawrev-3793	313	8	supra	supra	NOUN
inlawrev-3793	313	9	note	note	NOUN
inlawrev-3793	313	10	4	4	NUM
inlawrev-3793	313	11	,	,	PUNCT
inlawrev-3793	313	12	at	at	ADP
inlawrev-3793	313	13	2	2	NUM
inlawrev-3793	313	14	.	.	NUM
inlawrev-3793	313	15	114	114	NUM
inlawrev-3793	313	16	.	.	PUNCT
inlawrev-3793	314	1	i	i	PRON
inlawrev-3793	314	2	d.	d.	PROPN
inlawrev-3793	314	3	115	115	NUM
inlawrev-3793	314	4	.	.	PUNCT
inlawrev-3793	315	1	i	i	PRON
inlawrev-3793	315	2	d.	d.	PROPN
inlawrev-3793	315	3	116	116	NUM
inlawrev-3793	315	4	.	.	PUNCT
inlawrev-3793	316	1	i	i	PRON
inlawrev-3793	316	2	d.	d.	PROPN
inlawrev-3793	316	3	117	117	NUM
inlawrev-3793	316	4	.	.	PUNCT
inlawrev-3793	317	1	ind	ind	PROPN
inlawrev-3793	317	2	.	.	PUNCT
inlawrev-3793	318	1	code	code	PROPN
inlawrev-3793	318	2	§	§	PROPN
inlawrev-3793	318	3	6	6	NUM
inlawrev-3793	318	4	-	-	SYM
inlawrev-3793	318	5	8.1	8.1	NUM
inlawrev-3793	318	6	-	-	PUNCT
inlawrev-3793	318	7	3	3	NUM
inlawrev-3793	318	8	-	-	SYM
inlawrev-3793	318	9	17	17	NUM
inlawrev-3793	318	10	.	.	PUNCT
inlawrev-3793	319	1	118	118	NUM
inlawrev-3793	319	2	.	.	PUNCT
inlawrev-3793	320	1	i	i	PRON
inlawrev-3793	320	2	d.	d.	PROPN
inlawrev-3793	320	3	119	119	NUM
inlawrev-3793	320	4	.	.	PUNCT
inlawrev-3793	321	1	i	i	PRON
inlawrev-3793	321	2	d.	d.	PROPN
inlawrev-3793	321	3	120	120	NUM
inlawrev-3793	321	4	.	.	PUNCT
inlawrev-3793	322	1	m§	m§	PROPN
inlawrev-3793	322	2	6	6	NUM
inlawrev-3793	322	3	-	-	SYM
inlawrev-3793	322	4	3.1	3.1	NUM
inlawrev-3793	322	5	-	-	PUNCT
inlawrev-3793	322	6	23	23	NUM
inlawrev-3793	322	7	-	-	SYM
inlawrev-3793	322	8	15	15	NUM
inlawrev-3793	322	9	.	.	NOUN
inlawrev-3793	322	10	1252	1252	NUM
inlawrev-3793	322	11	indiana	indiana	PROPN
inlawrev-3793	322	12	law	law	PROPN
inlawrev-3793	322	13	review	review	NOUN
inlawrev-3793	322	14	[	[	X
inlawrev-3793	322	15	vol	vol	NOUN
inlawrev-3793	322	16	.	.	PUNCT
inlawrev-3793	322	17	39	39	NUM
inlawrev-3793	322	18	:	:	SYM
inlawrev-3793	322	19	1239	1239	NUM
inlawrev-3793	322	20	31	31	NUM
inlawrev-3793	322	21	,	,	PUNCT
inlawrev-3793	322	22	2007.^^	2007.^^	NUM
inlawrev-3793	322	23	'	'	PUNCT
inlawrev-3793	322	24	this	this	DET
inlawrev-3793	322	25	legislation	legislation	NOUN
inlawrev-3793	322	26	also	also	ADV
inlawrev-3793	322	27	changed	change	VERB
inlawrev-3793	322	28	the	the	DET
inlawrev-3793	322	29	entity	entity	NOUN
inlawrev-3793	322	30	that	that	PRON
inlawrev-3793	322	31	approves	approve	VERB
inlawrev-3793	322	32	this	this	DET
inlawrev-3793	322	33	credit	credit	NOUN
inlawrev-3793	322	34	to	to	ADP
inlawrev-3793	322	35	the	the	DET
inlawrev-3793	322	36	indiana	indiana	PROPN
inlawrev-3793	322	37	development	development	PROPN
inlawrev-3793	322	38	finance	finance	PROPN
inlawrev-3793	322	39	authority	authority	NOUN
inlawrev-3793	322	40	.	.	PUNCT
inlawrev-3793	323	1	'	'	PUNCT
inlawrev-3793	323	2	^^	^^	PUNCT
inlawrev-3793	323	3	this	this	DET
inlawrev-3793	323	4	law	law	NOUN
inlawrev-3793	323	5	also	also	ADV
inlawrev-3793	323	6	changed	change	VERB
inlawrev-3793	323	7	the	the	DET
inlawrev-3793	323	8	calculation	calculation	NOUN
inlawrev-3793	323	9	of	of	ADP
inlawrev-3793	323	10	the	the	DET
inlawrev-3793	323	11	amount	amount	NOUN
inlawrev-3793	323	12	of	of	ADP
inlawrev-3793	323	13	the	the	DET
inlawrev-3793	323	14	credit	credit	NOUN
inlawrev-3793	323	15	.	.	PUNCT
inlawrev-3793	324	1	'	'	PUNCT
inlawrev-3793	324	2	^^	^^	PUNCT
inlawrev-3793	324	3	another	another	DET
inlawrev-3793	324	4	tax	tax	NOUN
inlawrev-3793	324	5	incentive	incentive	NOUN
inlawrev-3793	324	6	law	law	NOUN
inlawrev-3793	324	7	passed	pass	VERB
inlawrev-3793	324	8	by	by	ADP
inlawrev-3793	324	9	the	the	DET
inlawrev-3793	324	10	general	general	ADJ
inlawrev-3793	324	11	assembly	assembly	NOUN
inlawrev-3793	324	12	includes	include	VERB
inlawrev-3793	324	13	the	the	DET
inlawrev-3793	324	14	enterprise	enterprise	NOUN
inlawrev-3793	324	15	zone	zone	NOUN
inlawrev-3793	324	16	(	(	PUNCT
inlawrev-3793	324	17	"	"	PUNCT
inlawrev-3793	324	18	ez	ez	ADJ
inlawrev-3793	324	19	"	"	PUNCT
inlawrev-3793	324	20	)	)	PUNCT
inlawrev-3793	324	21	investment	investment	NOUN
inlawrev-3793	324	22	deduction	deduction	NOUN
inlawrev-3793	324	23	.	.	PUNCT
inlawrev-3793	325	1	this	this	DET
inlawrev-3793	325	2	deduction	deduction	NOUN
inlawrev-3793	325	3	allows	allow	VERB
inlawrev-3793	325	4	a	a	DET
inlawrev-3793	325	5	taxpayer	taxpayer	NOUN
inlawrev-3793	325	6	who	who	PRON
inlawrev-3793	325	7	makes	make	VERB
inlawrev-3793	325	8	a	a	DET
inlawrev-3793	325	9	qualified	qualified	ADJ
inlawrev-3793	325	10	investment	investment	NOUN
inlawrev-3793	325	11	in	in	ADP
inlawrev-3793	325	12	ez	ez	PROPN
inlawrev-3793	325	13	property	property	NOUN
inlawrev-3793	325	14	^^"^	^^"^	NOUN
inlawrev-3793	325	15	to	to	PART
inlawrev-3793	325	16	obtain	obtain	VERB
inlawrev-3793	325	17	a	a	DET
inlawrev-3793	325	18	deduction	deduction	NOUN
inlawrev-3793	325	19	against	against	ADP
inlawrev-3793	325	20	the	the	DET
inlawrev-3793	325	21	assessed	assess	VERB
inlawrev-3793	325	22	value	value	NOUN
inlawrev-3793	325	23	of	of	ADP
inlawrev-3793	325	24	the	the	DET
inlawrev-3793	325	25	property	property	NOUN
inlawrev-3793	325	26	.	.	PUNCT
inlawrev-3793	326	1	'	'	PUNCT
inlawrev-3793	326	2	^^	^^	PUNCT
inlawrev-3793	326	3	the	the	DET
inlawrev-3793	326	4	legislation	legislation	NOUN
inlawrev-3793	326	5	also	also	ADV
inlawrev-3793	326	6	requires	require	VERB
inlawrev-3793	326	7	the	the	DET
inlawrev-3793	326	8	ez	ez	PROPN
inlawrev-3793	326	9	investment	investment	NOUN
inlawrev-3793	326	10	deduction	deduction	NOUN
inlawrev-3793	326	11	to	to	PART
inlawrev-3793	326	12	be	be	AUX
inlawrev-3793	326	13	added	add	VERB
inlawrev-3793	326	14	to	to	ADP
inlawrev-3793	326	15	the	the	DET
inlawrev-3793	326	16	calculation	calculation	NOUN
inlawrev-3793	326	17	of	of	ADP
inlawrev-3793	326	18	the	the	DET
inlawrev-3793	326	19	fee	fee	NOUN
inlawrev-3793	326	20	owed	owe	VERB
inlawrev-3793	326	21	by	by	ADP
inlawrev-3793	326	22	the	the	DET
inlawrev-3793	326	23	taxpayer	taxpayer	NOUN
inlawrev-3793	326	24	to	to	ADP
inlawrev-3793	326	25	the	the	DET
inlawrev-3793	326	26	ez	ez	PROPN
inlawrev-3793	326	27	fund.^^^	fund.^^^	PROPN
inlawrev-3793	326	28	ifindiana	ifindiana	PROPN
inlawrev-3793	326	29	becomes	become	VERB
inlawrev-3793	326	30	responsible	responsible	ADJ
inlawrev-3793	326	31	for	for	ADP
inlawrev-3793	326	32	administering	administer	VERB
inlawrev-3793	326	33	the	the	DET
inlawrev-3793	326	34	federal	federal	ADJ
inlawrev-3793	326	35	unemployment	unemployment	NOUN
inlawrev-3793	326	36	tax	tax	NOUN
inlawrev-3793	326	37	act,^^^	act,^^^	PROPN
inlawrev-3793	326	38	the	the	DET
inlawrev-3793	326	39	general	general	ADJ
inlawrev-3793	326	40	assembly	assembly	NOUN
inlawrev-3793	326	41	authorized	authorize	VERB
inlawrev-3793	326	42	the	the	DET
inlawrev-3793	326	43	department	department	NOUN
inlawrev-3793	326	44	of	of	ADP
inlawrev-3793	326	45	workforce	workforce	PROPN
inlawrev-3793	326	46	development	development	PROPN
inlawrev-3793	326	47	to	to	PART
inlawrev-3793	326	48	increase	increase	VERB
inlawrev-3793	326	49	the	the	DET
inlawrev-3793	326	50	unemployment	unemployment	NOUN
inlawrev-3793	326	51	tax	tax	NOUN
inlawrev-3793	326	52	from	from	ADP
inlawrev-3793	326	53	3.1	3.1	NUM
inlawrev-3793	326	54	%	%	NOUN
inlawrev-3793	326	55	to	to	ADP
inlawrev-3793	326	56	3.5%.*^^	3.5%.*^^	NUM
inlawrev-3793	326	57	the	the	DET
inlawrev-3793	326	58	general	general	ADJ
inlawrev-3793	326	59	assembly	assembly	NOUN
inlawrev-3793	326	60	also	also	ADV
inlawrev-3793	326	61	passed	pass	VERB
inlawrev-3793	326	62	a	a	DET
inlawrev-3793	326	63	provision	provision	NOUN
inlawrev-3793	326	64	that	that	PRON
inlawrev-3793	326	65	required	require	VERB
inlawrev-3793	326	66	the	the	DET
inlawrev-3793	326	67	indiana	indiana	PROPN
inlawrev-3793	326	68	economic	economic	PROPN
inlawrev-3793	326	69	development	development	PROPN
inlawrev-3793	326	70	council	council	PROPN
inlawrev-3793	326	71	to	to	PART
inlawrev-3793	326	72	begin	begin	VERB
inlawrev-3793	326	73	administering	administer	VERB
inlawrev-3793	326	74	the	the	DET
inlawrev-3793	326	75	economic	economic	ADJ
inlawrev-3793	326	76	development	development	NOUN
inlawrev-3793	326	77	for	for	ADP
inlawrev-3793	326	78	a	a	DET
inlawrev-3793	326	79	growing	grow	VERB
inlawrev-3793	326	80	economy	economy	NOUN
inlawrev-3793	326	81	tax	tax	NOUN
inlawrev-3793	326	82	credit	credit	NOUN
inlawrev-3793	326	83	and	and	CCONJ
inlawrev-3793	326	84	the	the	DET
inlawrev-3793	326	85	hoosier	hoosier	NOUN
inlawrev-3793	326	86	business	business	NOUN
inlawrev-3793	326	87	investment	investment	NOUN
inlawrev-3793	326	88	tax	tax	NOUN
inlawrev-3793	326	89	credit	credit	NOUN
inlawrev-3793	326	90	on	on	ADP
inlawrev-3793	326	91	february	february	PROPN
inlawrev-3793	326	92	9	9	NUM
inlawrev-3793	326	93	,	,	PUNCT
inlawrev-3793	326	94	2005	2005	NUM
inlawrev-3793	326	95	,	,	PUNCT
inlawrev-3793	326	96	instead	instead	ADV
inlawrev-3793	326	97	of	of	ADP
inlawrev-3793	326	98	july	july	PROPN
inlawrev-3793	326	99	1	1	NUM
inlawrev-3793	326	100	,	,	PUNCT
inlawrev-3793	326	101	2005.'^^	2005.'^^	NUM
inlawrev-3793	326	102	in	in	ADP
inlawrev-3793	326	103	the	the	DET
inlawrev-3793	326	104	2005	2005	NUM
inlawrev-3793	326	105	session	session	NOUN
inlawrev-3793	326	106	,	,	PUNCT
inlawrev-3793	326	107	the	the	DET
inlawrev-3793	326	108	general	general	ADJ
inlawrev-3793	326	109	assembly	assembly	NOUN
inlawrev-3793	326	110	extended	extend	VERB
inlawrev-3793	326	111	from	from	ADP
inlawrev-3793	326	112	december	december	PROPN
inlawrev-3793	326	113	31	31	NUM
inlawrev-3793	326	114	,	,	PUNCT
inlawrev-3793	326	115	2005	2005	NUM
inlawrev-3793	326	116	,	,	PUNCT
inlawrev-3793	326	117	to	to	ADP
inlawrev-3793	326	118	december	december	PROPN
inlawrev-3793	326	119	31	31	NUM
inlawrev-3793	326	120	,	,	PUNCT
inlawrev-3793	326	121	2011	2011	NUM
inlawrev-3793	326	122	,	,	PUNCT
inlawrev-3793	326	123	the	the	DET
inlawrev-3793	326	124	deadline	deadline	NOUN
inlawrev-3793	326	125	for	for	ADP
inlawrev-3793	326	126	allowing	allow	VERB
inlawrev-3793	326	127	the	the	DET
inlawrev-3793	326	128	establishment	establishment	NOUN
inlawrev-3793	326	129	of	of	ADP
inlawrev-3793	326	130	a	a	DET
inlawrev-3793	326	131	new	new	ADJ
inlawrev-3793	326	132	tax	tax	NOUN
inlawrev-3793	326	133	increment	increment	NOUN
inlawrev-3793	326	134	financing	financing	NOUN
inlawrev-3793	326	135	allocation	allocation	NOUN
inlawrev-3793	326	136	area	area	NOUN
inlawrev-3793	326	137	.	.	PUNCT
inlawrev-3793	327	1	^^^	^^^	NOUN
inlawrev-3793	327	2	this	this	DET
inlawrev-3793	327	3	legislation	legislation	NOUN
inlawrev-3793	327	4	also	also	ADV
inlawrev-3793	327	5	provides	provide	VERB
inlawrev-3793	327	6	that	that	SCONJ
inlawrev-3793	327	7	this	this	DET
inlawrev-3793	327	8	deadline	deadline	NOUN
inlawrev-3793	327	9	will	will	AUX
inlawrev-3793	327	10	be	be	AUX
inlawrev-3793	327	11	automatically	automatically	ADV
inlawrev-3793	327	12	extended	extend	VERB
inlawrev-3793	327	13	unless	unless	SCONJ
inlawrev-3793	327	14	the	the	DET
inlawrev-3793	327	15	general	general	ADJ
inlawrev-3793	327	16	assembly	assembly	NOUN
inlawrev-3793	327	17	enacts	enact	VERB
inlawrev-3793	327	18	a	a	DET
inlawrev-3793	327	19	statute	statute	NOUN
inlawrev-3793	327	20	that	that	PRON
inlawrev-3793	327	21	terminates	terminate	VERB
inlawrev-3793	327	22	the	the	DET
inlawrev-3793	327	23	automatic	automatic	ADJ
inlawrev-3793	327	24	extensions	extension	NOUN
inlawrev-3793	327	25	and	and	CCONJ
inlawrev-3793	327	26	sets	set	VERB
inlawrev-3793	327	27	a	a	DET
inlawrev-3793	327	28	final	final	ADJ
inlawrev-3793	327	29	deadline	deadline	NOUN
inlawrev-3793	327	30	.	.	PUNCT
inlawrev-3793	328	1	^^^	^^^	NOUN
inlawrev-3793	328	2	additionally	additionally	ADV
inlawrev-3793	328	3	,	,	PUNCT
inlawrev-3793	328	4	the	the	DET
inlawrev-3793	328	5	general	general	ADJ
inlawrev-3793	328	6	assembly	assembly	NOUN
inlawrev-3793	328	7	extended	extend	VERB
inlawrev-3793	328	8	the	the	DET
inlawrev-3793	328	9	deadline	deadline	NOUN
inlawrev-3793	328	10	for	for	SCONJ
inlawrev-3793	328	11	a	a	DET
inlawrev-3793	328	12	local	local	ADJ
inlawrev-3793	328	13	unit	unit	NOUN
inlawrev-3793	328	14	of	of	ADP
inlawrev-3793	328	15	government	government	NOUN
inlawrev-3793	328	16	to	to	PART
inlawrev-3793	328	17	designate	designate	VERB
inlawrev-3793	328	18	an	an	DET
inlawrev-3793	328	19	area	area	NOUN
inlawrev-3793	328	20	an	an	DET
inlawrev-3793	328	21	economic	economic	ADJ
inlawrev-3793	328	22	revitalization	revitalization	NOUN
inlawrev-3793	328	23	area	area	NOUN
inlawrev-3793	328	24	or	or	CCONJ
inlawrev-3793	328	25	an	an	DET
inlawrev-3793	328	26	economic	economic	ADJ
inlawrev-3793	328	27	development	development	NOUN
inlawrev-3793	328	28	project	project	NOUN
inlawrev-3793	328	29	district	district	NOUN
inlawrev-3793	328	30	from	from	ADP
inlawrev-3793	328	31	december	december	PROPN
inlawrev-3793	328	32	3	3	NUM
inlawrev-3793	328	33	1	1	NUM
inlawrev-3793	328	34	,	,	PUNCT
inlawrev-3793	328	35	2005	2005	NUM
inlawrev-3793	328	36	,	,	PUNCT
inlawrev-3793	328	37	to	to	ADP
inlawrev-3793	328	38	december	december	PROPN
inlawrev-3793	328	39	3	3	NUM
inlawrev-3793	328	40	1	1	NUM
inlawrev-3793	328	41	,	,	PUNCT
inlawrev-3793	328	42	201	201	NUM
inlawrev-3793	328	43	1	1	NUM
inlawrev-3793	328	44	.^^^	.^^^	NOUN
inlawrev-3793	328	45	121	121	NUM
inlawrev-3793	328	46	.	.	PUNCT
inlawrev-3793	329	1	m§	m§	PROPN
inlawrev-3793	329	2	6	6	NUM
inlawrev-3793	329	3	-	-	SYM
inlawrev-3793	329	4	3.1	3.1	NUM
inlawrev-3793	329	5	-	-	PUNCT
inlawrev-3793	329	6	23	23	NUM
inlawrev-3793	329	7	-	-	SYM
inlawrev-3793	329	8	16	16	NUM
inlawrev-3793	329	9	.	.	PUNCT
inlawrev-3793	329	10	122	122	NUM
inlawrev-3793	329	11	.	.	PUNCT
inlawrev-3793	330	1	i	i	PRON
inlawrev-3793	330	2	d.	d.	PROPN
inlawrev-3793	330	3	§	§	PROPN
inlawrev-3793	330	4	6	6	NUM
inlawrev-3793	330	5	-	-	SYM
inlawrev-3793	330	6	3.1	3.1	NUM
inlawrev-3793	330	7	-	-	PUNCT
inlawrev-3793	330	8	23	23	NUM
inlawrev-3793	330	9	-	-	SYM
inlawrev-3793	330	10	5	5	NUM
inlawrev-3793	330	11	.	.	PUNCT
inlawrev-3793	330	12	previously	previously	ADV
inlawrev-3793	330	13	these	these	DET
inlawrev-3793	330	14	credits	credit	NOUN
inlawrev-3793	330	15	were	be	AUX
inlawrev-3793	330	16	approved	approve	VERB
inlawrev-3793	330	17	by	by	ADP
inlawrev-3793	330	18	the	the	DET
inlawrev-3793	330	19	local	local	ADJ
inlawrev-3793	330	20	fiscal	fiscal	ADJ
inlawrev-3793	330	21	body	body	NOUN
inlawrev-3793	330	22	.	.	PUNCT
inlawrev-3793	331	1	123	123	NUM
inlawrev-3793	331	2	.	.	PUNCT
inlawrev-3793	332	1	i	i	PRON
inlawrev-3793	332	2	d.	d.	PROPN
inlawrev-3793	332	3	§	§	PROPN
inlawrev-3793	332	4	6	6	NUM
inlawrev-3793	332	5	-	-	SYM
inlawrev-3793	332	6	3	3	NUM
inlawrev-3793	332	7	.	.	NOUN
inlawrev-3793	332	8	1	1	NUM
inlawrev-3793	332	9	-	-	SYM
inlawrev-3793	332	10	23	23	NUM
inlawrev-3793	332	11	-	-	SYM
inlawrev-3793	332	12	6	6	NUM
inlawrev-3793	332	13	.	.	PUNCT
inlawrev-3793	333	1	the	the	DET
inlawrev-3793	333	2	calculation	calculation	NOUN
inlawrev-3793	333	3	results	result	VERB
inlawrev-3793	333	4	in	in	ADP
inlawrev-3793	333	5	a	a	DET
inlawrev-3793	333	6	credit	credit	NOUN
inlawrev-3793	333	7	equal	equal	ADJ
inlawrev-3793	333	8	to	to	ADP
inlawrev-3793	333	9	the	the	DET
inlawrev-3793	333	10	lesser	less	ADJ
inlawrev-3793	333	11	of	of	ADP
inlawrev-3793	333	12	:	:	PUNCT
inlawrev-3793	333	13	(	(	PUNCT
inlawrev-3793	333	14	1	1	X
inlawrev-3793	333	15	)	)	PUNCT
inlawrev-3793	333	16	$	$	SYM
inlawrev-3793	333	17	200,000	200,000	NUM
inlawrev-3793	333	18	;	;	PUNCT
inlawrev-3793	333	19	or	or	CCONJ
inlawrev-3793	333	20	(	(	PUNCT
inlawrev-3793	333	21	2	2	X
inlawrev-3793	333	22	)	)	PUNCT
inlawrev-3793	333	23	the	the	DET
inlawrev-3793	333	24	sum	sum	NOUN
inlawrev-3793	333	25	of	of	ADP
inlawrev-3793	333	26	the	the	DET
inlawrev-3793	333	27	first	first	ADJ
inlawrev-3793	333	28	$	$	SYM
inlawrev-3793	333	29	100,000	100,000	NUM
inlawrev-3793	333	30	of	of	ADP
inlawrev-3793	333	31	qualified	qualified	ADJ
inlawrev-3793	333	32	investment	investment	NOUN
inlawrev-3793	333	33	,	,	PUNCT
inlawrev-3793	333	34	plus	plus	CCONJ
inlawrev-3793	333	35	50	50	NUM
inlawrev-3793	333	36	%	%	NOUN
inlawrev-3793	333	37	of	of	ADP
inlawrev-3793	333	38	the	the	DET
inlawrev-3793	333	39	qualified	qualified	ADJ
inlawrev-3793	333	40	investment	investment	NOUN
inlawrev-3793	333	41	over	over	ADP
inlawrev-3793	333	42	$	$	SYM
inlawrev-3793	333	43	100,000	100,000	NUM
inlawrev-3793	333	44	.	.	PUNCT
inlawrev-3793	334	1	124	124	NUM
inlawrev-3793	334	2	.	.	PUNCT
inlawrev-3793	335	1	i	i	PRON
inlawrev-3793	335	2	d.	d.	PROPN
inlawrev-3793	335	3	§	§	PROPN
inlawrev-3793	335	4	6	6	NUM
inlawrev-3793	335	5	-	-	SYM
inlawrev-3793	335	6	1.1	1.1	NUM
inlawrev-3793	335	7	-	-	PUNCT
inlawrev-3793	335	8	45	45	NUM
inlawrev-3793	335	9	-	-	SYM
inlawrev-3793	335	10	7	7	NUM
inlawrev-3793	335	11	.	.	PUNCT
inlawrev-3793	336	1	under	under	ADP
inlawrev-3793	336	2	the	the	DET
inlawrev-3793	336	3	bill	bill	NOUN
inlawrev-3793	336	4	,	,	PUNCT
inlawrev-3793	336	5	qualified	qualified	ADJ
inlawrev-3793	336	6	investment	investment	NOUN
inlawrev-3793	336	7	at	at	ADP
inlawrev-3793	336	8	an	an	DET
inlawrev-3793	336	9	ez	ez	PROPN
inlawrev-3793	336	10	location	location	NOUN
inlawrev-3793	336	11	includes	include	VERB
inlawrev-3793	336	12	:	:	PUNCT
inlawrev-3793	336	13	(	(	PUNCT
inlawrev-3793	336	14	1	1	X
inlawrev-3793	336	15	)	)	PUNCT
inlawrev-3793	336	16	purchase	purchase	NOUN
inlawrev-3793	336	17	of	of	ADP
inlawrev-3793	336	18	a	a	DET
inlawrev-3793	336	19	building	building	NOUN
inlawrev-3793	336	20	,	,	PUNCT
inlawrev-3793	336	21	new	new	ADJ
inlawrev-3793	336	22	manufacturing	manufacturing	NOUN
inlawrev-3793	336	23	or	or	CCONJ
inlawrev-3793	336	24	production	production	NOUN
inlawrev-3793	336	25	equipment	equipment	NOUN
inlawrev-3793	336	26	,	,	PUNCT
inlawrev-3793	336	27	or	or	CCONJ
inlawrev-3793	336	28	new	new	ADJ
inlawrev-3793	336	29	computers	computer	NOUN
inlawrev-3793	336	30	and	and	CCONJ
inlawrev-3793	336	31	related	related	ADJ
inlawrev-3793	336	32	office	office	NOUN
inlawrev-3793	336	33	equipment	equipment	NOUN
inlawrev-3793	336	34	;	;	PUNCT
inlawrev-3793	336	35	(	(	PUNCT
inlawrev-3793	336	36	2	2	X
inlawrev-3793	336	37	)	)	PUNCT
inlawrev-3793	336	38	costs	cost	NOUN
inlawrev-3793	336	39	associated	associate	VERB
inlawrev-3793	336	40	with	with	ADP
inlawrev-3793	336	41	the	the	DET
inlawrev-3793	336	42	repair	repair	NOUN
inlawrev-3793	336	43	,	,	PUNCT
inlawrev-3793	336	44	rehabilitation	rehabilitation	NOUN
inlawrev-3793	336	45	,	,	PUNCT
inlawrev-3793	336	46	or	or	CCONJ
inlawrev-3793	336	47	modernization	modernization	NOUN
inlawrev-3793	336	48	ofan	ofan	NOUN
inlawrev-3793	336	49	existing	exist	VERB
inlawrev-3793	336	50	building	building	NOUN
inlawrev-3793	336	51	and	and	CCONJ
inlawrev-3793	336	52	related	related	ADJ
inlawrev-3793	336	53	improvements	improvement	NOUN
inlawrev-3793	336	54	;	;	PUNCT
inlawrev-3793	336	55	(	(	PUNCT
inlawrev-3793	336	56	3	3	X
inlawrev-3793	336	57	)	)	PUNCT
inlawrev-3793	336	58	onsite	onsite	ADJ
inlawrev-3793	336	59	infrastructure	infrastructure	NOUN
inlawrev-3793	336	60	improvements	improvement	NOUN
inlawrev-3793	336	61	;	;	PUNCT
inlawrev-3793	336	62	(	(	PUNCT
inlawrev-3793	336	63	4	4	X
inlawrev-3793	336	64	)	)	PUNCT
inlawrev-3793	336	65	construction	construction	NOUN
inlawrev-3793	336	66	of	of	ADP
inlawrev-3793	336	67	a	a	DET
inlawrev-3793	336	68	new	new	ADJ
inlawrev-3793	336	69	building	building	NOUN
inlawrev-3793	336	70	;	;	PUNCT
inlawrev-3793	336	71	and	and	CCONJ
inlawrev-3793	336	72	(	(	PUNCT
inlawrev-3793	336	73	5	5	X
inlawrev-3793	336	74	)	)	PUNCT
inlawrev-3793	336	75	costs	cost	NOUN
inlawrev-3793	336	76	associated	associate	VERB
inlawrev-3793	336	77	with	with	ADP
inlawrev-3793	336	78	retooling	retool	VERB
inlawrev-3793	336	79	existing	exist	VERB
inlawrev-3793	336	80	machinery	machinery	NOUN
inlawrev-3793	336	81	.	.	PUNCT
inlawrev-3793	337	1	fiscal	fiscal	ADJ
inlawrev-3793	337	2	impact	impact	NOUN
inlawrev-3793	337	3	statement	statement	NOUN
inlawrev-3793	337	4	1	1	NUM
inlawrev-3793	337	5	1	1	NUM
inlawrev-3793	337	6	20	20	NUM
inlawrev-3793	337	7	,	,	PUNCT
inlawrev-3793	337	8	supra	supra	NOUN
inlawrev-3793	337	9	note	note	NOUN
inlawrev-3793	337	10	1	1	NUM
inlawrev-3793	337	11	6	6	NUM
inlawrev-3793	337	12	,	,	PUNCT
inlawrev-3793	337	13	at	at	ADP
inlawrev-3793	337	14	2	2	NUM
inlawrev-3793	337	15	1	1	NUM
inlawrev-3793	337	16	.	.	PUNCT
inlawrev-3793	338	1	125	125	NUM
inlawrev-3793	338	2	.	.	PUNCT
inlawrev-3793	339	1	ind	ind	PROPN
inlawrev-3793	339	2	.	.	PUNCT
inlawrev-3793	340	1	code	code	PROPN
inlawrev-3793	340	2	§	§	PROPN
inlawrev-3793	340	3	6	6	NUM
inlawrev-3793	340	4	-	-	SYM
inlawrev-3793	340	5	1.1	1.1	NUM
inlawrev-3793	340	6	-	-	PUNCT
inlawrev-3793	340	7	45	45	NUM
inlawrev-3793	340	8	-	-	SYM
inlawrev-3793	340	9	9	9	NUM
inlawrev-3793	340	10	.	.	NOUN
inlawrev-3793	340	11	126	126	NUM
inlawrev-3793	340	12	.	.	PUNCT
inlawrev-3793	341	1	fiscal	fiscal	ADJ
inlawrev-3793	341	2	impact	impact	NOUN
inlawrev-3793	341	3	statement	statement	NOUN
inlawrev-3793	341	4	1120	1120	NUM
inlawrev-3793	341	5	,	,	PUNCT
inlawrev-3793	341	6	supra	supra	PROPN
inlawrev-3793	341	7	note	note	NOUN
inlawrev-3793	341	8	16	16	NUM
inlawrev-3793	341	9	,	,	PUNCT
inlawrev-3793	341	10	at	at	ADP
inlawrev-3793	341	11	7	7	NUM
inlawrev-3793	341	12	.	.	PUNCT
inlawrev-3793	342	1	"	"	PUNCT
inlawrev-3793	342	2	businesses	business	NOUN
inlawrev-3793	342	3	receiving	receive	VERB
inlawrev-3793	342	4	ez	ez	PROPN
inlawrev-3793	342	5	incentives	incentive	NOUN
inlawrev-3793	342	6	must	must	AUX
inlawrev-3793	342	7	pay	pay	VERB
inlawrev-3793	342	8	a	a	DET
inlawrev-3793	342	9	fee	fee	NOUN
inlawrev-3793	342	10	equal	equal	ADJ
inlawrev-3793	342	11	to	to	ADP
inlawrev-3793	342	12	1	1	NUM
inlawrev-3793	342	13	%	%	NOUN
inlawrev-3793	342	14	of	of	ADP
inlawrev-3793	342	15	the	the	DET
inlawrev-3793	342	16	incentives	incentive	NOUN
inlawrev-3793	342	17	obtained	obtain	VERB
inlawrev-3793	342	18	by	by	ADP
inlawrev-3793	342	19	the	the	DET
inlawrev-3793	342	20	business	business	NOUN
inlawrev-3793	342	21	if	if	SCONJ
inlawrev-3793	342	22	the	the	DET
inlawrev-3793	342	23	incentives	incentive	NOUN
inlawrev-3793	342	24	exceed	exceed	VERB
inlawrev-3793	342	25	$	$	SYM
inlawrev-3793	342	26	1	1	NUM
inlawrev-3793	342	27	,	,	PUNCT
inlawrev-3793	342	28	000	000	NUM
inlawrev-3793	342	29	during	during	ADP
inlawrev-3793	342	30	the	the	DET
inlawrev-3793	342	31	year	year	NOUN
inlawrev-3793	342	32	.	.	PUNCT
inlawrev-3793	342	33	"	"	PUNCT
inlawrev-3793	343	1	127	127	NUM
inlawrev-3793	343	2	.	.	X
inlawrev-3793	343	3	26	26	NUM
inlawrev-3793	343	4	u.s.c	u.s.c	NOUN
inlawrev-3793	343	5	.	.	PUNCT
inlawrev-3793	344	1	§	§	PROPN
inlawrev-3793	344	2	§	§	PROPN
inlawrev-3793	344	3	3301	3301	NUM
inlawrev-3793	344	4	-	-	SYM
inlawrev-3793	344	5	3311(2000	3311(2000	NUM
inlawrev-3793	344	6	)	)	PUNCT
inlawrev-3793	344	7	.	.	PUNCT
inlawrev-3793	345	1	128	128	NUM
inlawrev-3793	345	2	.	.	PUNCT
inlawrev-3793	346	1	ind	ind	PROPN
inlawrev-3793	346	2	.	.	PUNCT
inlawrev-3793	347	1	code	code	PROPN
inlawrev-3793	347	2	§	§	PROPN
inlawrev-3793	347	3	22	22	NUM
inlawrev-3793	347	4	-	-	SYM
inlawrev-3793	347	5	4	4	NUM
inlawrev-3793	347	6	-	-	NUM
inlawrev-3793	347	7	37	37	NUM
inlawrev-3793	347	8	-	-	SYM
inlawrev-3793	347	9	3	3	NUM
inlawrev-3793	347	10	.	.	NOUN
inlawrev-3793	347	11	1	1	NUM
inlawrev-3793	347	12	29	29	NUM
inlawrev-3793	347	13	.	.	PUNCT
inlawrev-3793	348	1	fiscal	fiscal	ADJ
inlawrev-3793	348	2	impact	impact	NOUN
inlawrev-3793	348	3	statement	statement	NOUN
inlawrev-3793	348	4	1	1	NUM
inlawrev-3793	348	5	1	1	NUM
inlawrev-3793	348	6	20	20	NUM
inlawrev-3793	348	7	,	,	PUNCT
inlawrev-3793	348	8	supra	supra	NOUN
inlawrev-3793	348	9	note	note	NOUN
inlawrev-3793	348	10	1	1	NUM
inlawrev-3793	348	11	6	6	NUM
inlawrev-3793	348	12	,	,	PUNCT
inlawrev-3793	348	13	at	at	ADP
inlawrev-3793	348	14	5	5	NUM
inlawrev-3793	348	15	.	.	PUNCT
inlawrev-3793	348	16	130	130	NUM
inlawrev-3793	348	17	.	.	PUNCT
inlawrev-3793	349	1	ind	ind	PROPN
inlawrev-3793	349	2	.	.	PUNCT
inlawrev-3793	350	1	code	code	PROPN
inlawrev-3793	350	2	§	§	PROPN
inlawrev-3793	350	3	36	36	NUM
inlawrev-3793	350	4	-	-	SYM
inlawrev-3793	350	5	7	7	NUM
inlawrev-3793	350	6	-	-	PUNCT
inlawrev-3793	350	7	14	14	NUM
inlawrev-3793	350	8	-	-	SYM
inlawrev-3793	350	9	39	39	NUM
inlawrev-3793	350	10	.	.	PUNCT
inlawrev-3793	351	1	131	131	NUM
inlawrev-3793	351	2	.	.	PUNCT
inlawrev-3793	352	1	i	i	PRON
inlawrev-3793	352	2	d	d	PROPN
inlawrev-3793	352	3	§	§	PROPN
inlawrev-3793	352	4	§	§	PROPN
inlawrev-3793	352	5	36	36	NUM
inlawrev-3793	352	6	-	-	SYM
inlawrev-3793	352	7	7	7	NUM
inlawrev-3793	352	8	-	-	PUNCT
inlawrev-3793	352	9	14	14	NUM
inlawrev-3793	352	10	-	-	SYM
inlawrev-3793	352	11	39	39	NUM
inlawrev-3793	352	12	;	;	PUNCT
inlawrev-3793	352	13	36	36	NUM
inlawrev-3793	352	14	-	-	SYM
inlawrev-3793	352	15	7	7	NUM
inlawrev-3793	352	16	-	-	PUNCT
inlawrev-3793	352	17	15.1	15.1	NUM
inlawrev-3793	352	18	-	-	SYM
inlawrev-3793	352	19	26	26	NUM
inlawrev-3793	352	20	,	,	PUNCT
inlawrev-3793	352	21	-53	-53	NUM
inlawrev-3793	352	22	.	.	PUNCT
inlawrev-3793	352	23	132	132	NUM
inlawrev-3793	352	24	.	.	PUNCT
inlawrev-3793	353	1	m§	m§	PROPN
inlawrev-3793	353	2	6	6	NUM
inlawrev-3793	353	3	-	-	SYM
inlawrev-3793	353	4	1.1	1.1	NUM
inlawrev-3793	353	5	-	-	PUNCT
inlawrev-3793	353	6	12.1	12.1	NUM
inlawrev-3793	353	7	-	-	SYM
inlawrev-3793	353	8	9	9	NUM
inlawrev-3793	353	9	.	.	NOUN
inlawrev-3793	353	10	2006	2006	NUM
inlawrev-3793	353	11	]	]	PUNCT
inlawrev-3793	353	12	tax	tax	NOUN
inlawrev-3793	353	13	law	law	NOUN
inlawrev-3793	353	14	1253	1253	NUM
inlawrev-3793	353	15	these	these	DET
inlawrev-3793	353	16	districts	district	NOUN
inlawrev-3793	353	17	allow	allow	VERB
inlawrev-3793	353	18	a	a	DET
inlawrev-3793	353	19	local	local	ADJ
inlawrev-3793	353	20	unit	unit	NOUN
inlawrev-3793	353	21	of	of	ADP
inlawrev-3793	353	22	government	government	NOUN
inlawrev-3793	353	23	to	to	PART
inlawrev-3793	353	24	provide	provide	VERB
inlawrev-3793	353	25	property	property	NOUN
inlawrev-3793	353	26	tax	tax	NOUN
inlawrev-3793	353	27	deductions	deduction	NOUN
inlawrev-3793	353	28	and	and	CCONJ
inlawrev-3793	353	29	abatements	abatement	NOUN
inlawrev-3793	353	30	for	for	ADP
inlawrev-3793	353	31	certain	certain	ADJ
inlawrev-3793	353	32	items	item	NOUN
inlawrev-3793	353	33	and	and	CCONJ
inlawrev-3793	353	34	properties	property	NOUN
inlawrev-3793	353	35	.	.	PUNCT
inlawrev-3793	354	1	^^^	^^^	ADP
inlawrev-3793	354	2	this	this	DET
inlawrev-3793	354	3	law	law	NOUN
inlawrev-3793	354	4	also	also	ADV
inlawrev-3793	354	5	repealed	repeal	VERB
inlawrev-3793	354	6	the	the	DET
inlawrev-3793	354	7	geographic	geographic	ADJ
inlawrev-3793	354	8	limitations	limitation	NOUN
inlawrev-3793	354	9	for	for	ADP
inlawrev-3793	354	10	tax	tax	NOUN
inlawrev-3793	354	11	abatements	abatement	NOUN
inlawrev-3793	354	12	for	for	ADP
inlawrev-3793	354	13	new	new	ADJ
inlawrev-3793	354	14	logistical	logistical	ADJ
inlawrev-3793	354	15	distribution	distribution	NOUN
inlawrev-3793	354	16	equipment	equipment	NOUN
inlawrev-3793	354	17	and	and	CCONJ
inlawrev-3793	354	18	new	new	ADJ
inlawrev-3793	354	19	information	information	NOUN
inlawrev-3793	354	20	technology	technology	NOUN
inlawrev-3793	354	21	equipment	equipment	NOUN
inlawrev-3793	354	22	.	.	PUNCT
inlawrev-3793	355	1	previously	previously	ADV
inlawrev-3793	355	2	these	these	DET
inlawrev-3793	355	3	abatements	abatement	NOUN
inlawrev-3793	355	4	were	be	AUX
inlawrev-3793	355	5	only	only	ADV
inlawrev-3793	355	6	allowed	allow	VERB
inlawrev-3793	355	7	for	for	ADP
inlawrev-3793	355	8	certain	certain	ADJ
inlawrev-3793	355	9	counties	county	NOUN
inlawrev-3793	355	10	located	locate	VERB
inlawrev-3793	355	11	along	along	ADP
inlawrev-3793	355	12	interstate	interstate	ADJ
inlawrev-3793	355	13	highway	highway	NOUN
inlawrev-3793	355	14	69	69	NUM
inlawrev-3793	355	15	.	.	PUNCT
inlawrev-3793	356	1	the	the	DET
inlawrev-3793	356	2	general	general	ADJ
inlawrev-3793	356	3	assembly	assembly	NOUN
inlawrev-3793	356	4	passed	pass	VERB
inlawrev-3793	356	5	legislation	legislation	NOUN
inlawrev-3793	356	6	that	that	PRON
inlawrev-3793	356	7	prohibits	prohibit	VERB
inlawrev-3793	356	8	the	the	DET
inlawrev-3793	356	9	alcohol	alcohol	NOUN
inlawrev-3793	356	10	and	and	CCONJ
inlawrev-3793	356	11	tobacco	tobacco	NOUN
inlawrev-3793	356	12	commission	commission	NOUN
inlawrev-3793	356	13	from	from	ADP
inlawrev-3793	356	14	issuing	issue	VERB
inlawrev-3793	356	15	,	,	PUNCT
inlawrev-3793	356	16	renewing	renewing	NOUN
inlawrev-3793	356	17	,	,	PUNCT
inlawrev-3793	356	18	or	or	CCONJ
inlawrev-3793	356	19	transferring	transfer	VERB
inlawrev-3793	356	20	any	any	DET
inlawrev-3793	356	21	alcoholic	alcoholic	ADJ
inlawrev-3793	356	22	beverage	beverage	NOUN
inlawrev-3793	356	23	permit	permit	NOUN
inlawrev-3793	356	24	if	if	SCONJ
inlawrev-3793	356	25	the	the	DET
inlawrev-3793	356	26	applicant	applicant	NOUN
inlawrev-3793	356	27	has	have	AUX
inlawrev-3793	356	28	not	not	PART
inlawrev-3793	356	29	paid	pay	VERB
inlawrev-3793	356	30	innkeeper	innkeeper	NOUN
inlawrev-3793	356	31	'	'	PART
inlawrev-3793	356	32	s	s	NOUN
inlawrev-3793	356	33	taxes	taxis	NOUN
inlawrev-3793	356	34	that	that	PRON
inlawrev-3793	356	35	are	be	AUX
inlawrev-3793	356	36	currently	currently	ADV
inlawrev-3793	356	37	due.^3	due.^3	ADJ
inlawrev-3793	356	38	'	'	PUNCT
inlawrev-3793	356	39	legislation	legislation	NOUN
inlawrev-3793	356	40	also	also	ADV
inlawrev-3793	356	41	passed	pass	VERB
inlawrev-3793	356	42	which	which	PRON
inlawrev-3793	356	43	increased	increase	VERB
inlawrev-3793	356	44	the	the	DET
inlawrev-3793	356	45	qualified	qualified	ADJ
inlawrev-3793	356	46	research	research	NOUN
inlawrev-3793	356	47	expense	expense	NOUN
inlawrev-3793	356	48	credit	credit	NOUN
inlawrev-3793	356	49	from	from	ADP
inlawrev-3793	356	50	10	10	NUM
inlawrev-3793	356	51	%	%	NOUN
inlawrev-3793	356	52	to	to	PART
inlawrev-3793	356	53	15	15	NUM
inlawrev-3793	356	54	%	%	NOUN
inlawrev-3793	356	55	on	on	ADP
inlawrev-3793	356	56	the	the	DET
inlawrev-3793	356	57	first	first	ADJ
inlawrev-3793	356	58	$	$	SYM
inlawrev-3793	356	59	1	1	NUM
inlawrev-3793	356	60	million	million	NUM
inlawrev-3793	356	61	of	of	ADP
inlawrev-3793	356	62	investment	investment	NOUN
inlawrev-3793	356	63	for	for	ADP
inlawrev-3793	356	64	taxable	taxable	ADJ
inlawrev-3793	356	65	years	year	NOUN
inlawrev-3793	356	66	beginning	begin	VERB
inlawrev-3793	356	67	after	after	ADP
inlawrev-3793	356	68	december	december	PROPN
inlawrev-3793	356	69	31	31	NUM
inlawrev-3793	356	70	,	,	PUNCT
inlawrev-3793	356	71	2007.*^^	2007.*^^	NUM
inlawrev-3793	356	72	the	the	DET
inlawrev-3793	356	73	carryover	carryover	NOUN
inlawrev-3793	356	74	term	term	NOUN
inlawrev-3793	356	75	for	for	ADP
inlawrev-3793	356	76	this	this	DET
inlawrev-3793	356	77	credit	credit	NOUN
inlawrev-3793	356	78	was	be	AUX
inlawrev-3793	356	79	also	also	ADV
inlawrev-3793	356	80	reduced	reduce	VERB
inlawrev-3793	356	81	from	from	ADP
inlawrev-3793	356	82	fifteen	fifteen	NUM
inlawrev-3793	356	83	years	year	NOUN
inlawrev-3793	356	84	to	to	ADP
inlawrev-3793	356	85	ten	ten	NUM
inlawrev-3793	356	86	years	year	NOUN
inlawrev-3793	356	87	.	.	PUNCT
inlawrev-3793	357	1	*	*	PUNCT
inlawrev-3793	357	2	^^	^^	PUNCT
inlawrev-3793	357	3	also	also	ADV
inlawrev-3793	357	4	,	,	PUNCT
inlawrev-3793	357	5	the	the	DET
inlawrev-3793	357	6	general	general	ADJ
inlawrev-3793	357	7	assembly	assembly	NOUN
inlawrev-3793	357	8	elected	elect	VERB
inlawrev-3793	357	9	to	to	PART
inlawrev-3793	357	10	increase	increase	VERB
inlawrev-3793	357	11	the	the	DET
inlawrev-3793	357	12	aggregate	aggregate	ADJ
inlawrev-3793	357	13	amount	amount	NOUN
inlawrev-3793	357	14	of	of	ADP
inlawrev-3793	357	15	venture	venture	NOUN
inlawrev-3793	357	16	capital	capital	NOUN
inlawrev-3793	357	17	investment	investment	NOUN
inlawrev-3793	357	18	tax	tax	NOUN
inlawrev-3793	357	19	credits	credit	NOUN
inlawrev-3793	357	20	that	that	PRON
inlawrev-3793	357	21	may	may	AUX
inlawrev-3793	357	22	be	be	AUX
inlawrev-3793	357	23	awarded	award	VERB
inlawrev-3793	357	24	in	in	ADP
inlawrev-3793	357	25	a	a	DET
inlawrev-3793	357	26	calendar	calendar	NOUN
inlawrev-3793	357	27	year	year	NOUN
inlawrev-3793	357	28	from	from	ADP
inlawrev-3793	357	29	$	$	SYM
inlawrev-3793	357	30	10	10	NUM
inlawrev-3793	357	31	million	million	NUM
inlawrev-3793	357	32	to	to	PART
inlawrev-3793	357	33	$	$	SYM
inlawrev-3793	357	34	12.5	12.5	NUM
inlawrev-3793	357	35	million	million	NUM
inlawrev-3793	357	36	.	.	PUNCT
inlawrev-3793	358	1	^^^	^^^	ADP
inlawrev-3793	358	2	the	the	DET
inlawrev-3793	358	3	carryover	carryover	NOUN
inlawrev-3793	358	4	for	for	ADP
inlawrev-3793	358	5	this	this	DET
inlawrev-3793	358	6	credit	credit	NOUN
inlawrev-3793	358	7	was	be	AUX
inlawrev-3793	358	8	also	also	ADV
inlawrev-3793	358	9	limited	limit	VERB
inlawrev-3793	358	10	to	to	ADP
inlawrev-3793	358	11	five	five	NUM
inlawrev-3793	358	12	taxable	taxable	ADJ
inlawrev-3793	358	13	years	year	NOUN
inlawrev-3793	358	14	.	.	PUNCT
inlawrev-3793	359	1	^^^	^^^	ADP
inlawrev-3793	359	2	the	the	DET
inlawrev-3793	359	3	law	law	NOUN
inlawrev-3793	359	4	excludes	exclude	VERB
inlawrev-3793	359	5	certain	certain	ADJ
inlawrev-3793	359	6	debt	debt	NOUN
inlawrev-3793	359	7	financing	financing	NOUN
inlawrev-3793	359	8	of	of	ADP
inlawrev-3793	359	9	financial	financial	ADJ
inlawrev-3793	359	10	institutions	institution	NOUN
inlawrev-3793	359	11	from	from	ADP
inlawrev-3793	359	12	qualifying	qualify	VERB
inlawrev-3793	359	13	for	for	ADP
inlawrev-3793	359	14	credit	credit	NOUN
inlawrev-3793	359	15	.	.	PUNCT
inlawrev-3793	360	1	*	*	PUNCT
inlawrev-3793	360	2	^^	^^	PUNCT
inlawrev-3793	360	3	also	also	ADV
inlawrev-3793	360	4	,	,	PUNCT
inlawrev-3793	360	5	companies	company	NOUN
inlawrev-3793	360	6	who	who	PRON
inlawrev-3793	360	7	are	be	AUX
inlawrev-3793	360	8	involved	involve	VERB
inlawrev-3793	360	9	with	with	ADP
inlawrev-3793	360	10	professional	professional	ADJ
inlawrev-3793	360	11	motor	motor	NOUN
inlawrev-3793	360	12	vehicle	vehicle	NOUN
inlawrev-3793	360	13	racing	racing	NOUN
inlawrev-3793	360	14	were	be	AUX
inlawrev-3793	360	15	made	make	VERB
inlawrev-3793	360	16	eligible	eligible	ADJ
inlawrev-3793	360	17	for	for	ADP
inlawrev-3793	360	18	this	this	DET
inlawrev-3793	360	19	credit	credit	NOUN
inlawrev-3793	360	20	.	.	PUNCT
inlawrev-3793	361	1	1	1	NUM
inlawrev-3793	361	2	"	"	PUNCT
inlawrev-3793	361	3	'	'	PUNCT
inlawrev-3793	361	4	the	the	DET
inlawrev-3793	361	5	general	general	ADJ
inlawrev-3793	361	6	assembly	assembly	NOUN
inlawrev-3793	361	7	established	establish	VERB
inlawrev-3793	361	8	a	a	DET
inlawrev-3793	361	9	headquarters	headquarters	NOUN
inlawrev-3793	361	10	relocation	relocation	NOUN
inlawrev-3793	361	11	tax	tax	NOUN
inlawrev-3793	361	12	credit	credit	NOUN
inlawrev-3793	361	13	which	which	PRON
inlawrev-3793	361	14	provides	provide	VERB
inlawrev-3793	361	15	a	a	DET
inlawrev-3793	361	16	business	business	NOUN
inlawrev-3793	361	17	that	that	PRON
inlawrev-3793	361	18	relocates	relocate	VERB
inlawrev-3793	361	19	its	its	PRON
inlawrev-3793	361	20	corporate	corporate	ADJ
inlawrev-3793	361	21	headquarters	headquarters	NOUN
inlawrev-3793	361	22	to	to	ADP
inlawrev-3793	361	23	indiana	indiana	PROPN
inlawrev-3793	361	24	a	a	DET
inlawrev-3793	361	25	credit	credit	NOUN
inlawrev-3793	361	26	against	against	ADP
inlawrev-3793	361	27	its	its	PRON
inlawrev-3793	361	28	state	state	NOUN
inlawrev-3793	361	29	tax	tax	NOUN
inlawrev-3793	361	30	liability	liability	NOUN
inlawrev-3793	361	31	equal	equal	ADJ
inlawrev-3793	361	32	to	to	ADP
inlawrev-3793	361	33	50	50	NUM
inlawrev-3793	361	34	%	%	NOUN
inlawrev-3793	361	35	of	of	ADP
inlawrev-3793	361	36	the	the	DET
inlawrev-3793	361	37	costs	cost	NOUN
inlawrev-3793	361	38	incurred	incur	VERB
inlawrev-3793	361	39	in	in	ADP
inlawrev-3793	361	40	relocating	relocate	VERB
inlawrev-3793	361	41	the	the	DET
inlawrev-3793	361	42	headquarters	headquarters	NOUN
inlawrev-3793	361	43	.	.	PUNCT
inlawrev-3793	362	1	^^^	^^^	ADP
inlawrev-3793	362	2	the	the	DET
inlawrev-3793	362	3	general	general	ADJ
inlawrev-3793	362	4	assembly	assembly	NOUN
inlawrev-3793	362	5	also	also	ADV
inlawrev-3793	362	6	passed	pass	VERB
inlawrev-3793	362	7	legislation	legislation	NOUN
inlawrev-3793	362	8	allowing	allow	VERB
inlawrev-3793	362	9	the	the	DET
inlawrev-3793	362	10	indiana	indiana	PROPN
inlawrev-3793	362	11	supreme	supreme	PROPN
inlawrev-3793	362	12	court	court	PROPN
inlawrev-3793	362	13	to	to	PART
inlawrev-3793	362	14	appoint	appoint	VERB
inlawrev-3793	362	15	a	a	DET
inlawrev-3793	362	16	senior	senior	ADJ
inlawrev-3793	362	17	judge	judge	NOUN
inlawrev-3793	362	18	to	to	PART
inlawrev-3793	362	19	serve	serve	VERB
inlawrev-3793	362	20	on	on	ADP
inlawrev-3793	362	21	the	the	DET
inlawrev-3793	362	22	tax	tax	NOUN
inlawrev-3793	362	23	court	court	NOUN
inlawrev-3793	362	24	.	.	PUNCT
inlawrev-3793	363	1	^"^^	^"^^	PROPN
inlawrev-3793	363	2	the	the	DET
inlawrev-3793	363	3	general	general	ADJ
inlawrev-3793	363	4	assembly	assembly	NOUN
inlawrev-3793	363	5	established	establish	VERB
inlawrev-3793	363	6	an	an	DET
inlawrev-3793	363	7	income	income	NOUN
inlawrev-3793	363	8	tax	tax	NOUN
inlawrev-3793	363	9	credit	credit	NOUN
inlawrev-3793	363	10	for	for	ADP
inlawrev-3793	363	11	biodiesel	biodiesel	NOUN
inlawrev-3793	363	12	,	,	PUNCT
inlawrev-3793	363	13	blended	blended	ADJ
inlawrev-3793	363	14	biodiesel	biodiesel	NOUN
inlawrev-3793	363	15	,	,	PUNCT
inlawrev-3793	363	16	and	and	CCONJ
inlawrev-3793	363	17	ethanol	ethanol	NOUN
inlawrev-3793	363	18	production	production	NOUN
inlawrev-3793	363	19	.	.	PUNCT
inlawrev-3793	364	1	'	'	PUNCT
inlawrev-3793	364	2	"	"	PUNCT
inlawrev-3793	364	3	^^	^^	CCONJ
inlawrev-3793	364	4	the	the	DET
inlawrev-3793	364	5	indiana	indiana	PROPN
inlawrev-3793	364	6	economic	economic	PROPN
inlawrev-3793	364	7	133	133	NUM
inlawrev-3793	364	8	.	.	PUNCT
inlawrev-3793	365	1	i	i	PRON
inlawrev-3793	365	2	d.	d.	PROPN
inlawrev-3793	365	3	§	§	PROPN
inlawrev-3793	365	4	§	§	PROPN
inlawrev-3793	365	5	6	6	NUM
inlawrev-3793	365	6	-	-	SYM
inlawrev-3793	365	7	1.1	1.1	NUM
inlawrev-3793	365	8	-	-	PUNCT
inlawrev-3793	365	9	12.1	12.1	NUM
inlawrev-3793	365	10	-	-	PUNCT
inlawrev-3793	365	11	1	1	NUM
inlawrev-3793	365	12	,	,	PUNCT
inlawrev-3793	365	13	-2	-2	INTJ
inlawrev-3793	365	14	,	,	PUNCT
inlawrev-3793	365	15	-5.6	-5.6	ADJ
inlawrev-3793	365	16	;	;	PUNCT
inlawrev-3793	365	17	6	6	NUM
inlawrev-3793	365	18	-	-	SYM
inlawrev-3793	365	19	1.1	1.1	NUM
inlawrev-3793	365	20	-	-	PUNCT
inlawrev-3793	365	21	39	39	NUM
inlawrev-3793	365	22	-	-	SYM
inlawrev-3793	365	23	2	2	NUM
inlawrev-3793	365	24	.	.	NUM
inlawrev-3793	365	25	134	134	NUM
inlawrev-3793	365	26	.	.	PUNCT
inlawrev-3793	366	1	i	i	PRON
inlawrev-3793	366	2	d.	d.	PROPN
inlawrev-3793	366	3	§	§	PROPN
inlawrev-3793	366	4	7.1	7.1	NUM
inlawrev-3793	366	5	-	-	SYM
inlawrev-3793	366	6	3	3	NUM
inlawrev-3793	366	7	-	-	PUNCT
inlawrev-3793	366	8	21	21	NUM
inlawrev-3793	366	9	-	-	SYM
inlawrev-3793	366	10	15	15	NUM
inlawrev-3793	366	11	.	.	PUNCT
inlawrev-3793	366	12	135	135	NUM
inlawrev-3793	366	13	.	.	PUNCT
inlawrev-3793	367	1	/^.	/^.	PUNCT
inlawrev-3793	368	1	§	§	VERB
inlawrev-3793	368	2	6	6	NUM
inlawrev-3793	368	3	-	-	SYM
inlawrev-3793	368	4	3.1	3.1	NUM
inlawrev-3793	368	5	-	-	PUNCT
inlawrev-3793	368	6	4	4	NUM
inlawrev-3793	368	7	-	-	SYM
inlawrev-3793	368	8	2	2	NUM
inlawrev-3793	368	9	.	.	NOUN
inlawrev-3793	368	10	136	136	NUM
inlawrev-3793	368	11	.	.	PUNCT
inlawrev-3793	369	1	m.	m.	NOUN
inlawrev-3793	369	2	§	§	PROPN
inlawrev-3793	369	3	§	§	PROPN
inlawrev-3793	369	4	6	6	NUM
inlawrev-3793	369	5	-	-	SYM
inlawrev-3793	369	6	3.1	3.1	NUM
inlawrev-3793	369	7	-	-	PUNCT
inlawrev-3793	369	8	4	4	NUM
inlawrev-3793	369	9	-	-	PUNCT
inlawrev-3793	369	10	1,-3,-7	1,-3,-7	NUM
inlawrev-3793	369	11	.	.	NOUN
inlawrev-3793	369	12	137	137	NUM
inlawrev-3793	369	13	.	.	PUNCT
inlawrev-3793	370	1	m§	m§	PROPN
inlawrev-3793	370	2	6	6	NUM
inlawrev-3793	370	3	-	-	SYM
inlawrev-3793	370	4	3.1	3.1	NUM
inlawrev-3793	370	5	-	-	SYM
inlawrev-3793	370	6	24	24	NUM
inlawrev-3793	370	7	-	-	PUNCT
inlawrev-3793	370	8	9	9	NUM
inlawrev-3793	370	9	.	.	NUM
inlawrev-3793	370	10	138	138	NUM
inlawrev-3793	370	11	.	.	PUNCT
inlawrev-3793	371	1	i	i	PRON
inlawrev-3793	371	2	d.	d.	PROPN
inlawrev-3793	371	3	§	§	PROPN
inlawrev-3793	371	4	6	6	NUM
inlawrev-3793	371	5	-	-	SYM
inlawrev-3793	371	6	3.1	3.1	NUM
inlawrev-3793	371	7	-	-	SYM
inlawrev-3793	371	8	24	24	NUM
inlawrev-3793	371	9	-	-	SYM
inlawrev-3793	371	10	12	12	NUM
inlawrev-3793	371	11	.	.	PUNCT
inlawrev-3793	371	12	139	139	NUM
inlawrev-3793	371	13	.	.	PUNCT
inlawrev-3793	372	1	i	i	PRON
inlawrev-3793	372	2	d.	d.	PROPN
inlawrev-3793	372	3	§	§	PROPN
inlawrev-3793	372	4	§	§	PROPN
inlawrev-3793	372	5	6	6	NUM
inlawrev-3793	372	6	-	-	SYM
inlawrev-3793	372	7	3.1	3.1	NUM
inlawrev-3793	372	8	-	-	SYM
inlawrev-3793	372	9	24	24	NUM
inlawrev-3793	372	10	-	-	PUNCT
inlawrev-3793	372	11	3	3	NUM
inlawrev-3793	372	12	,	,	PUNCT
inlawrev-3793	372	13	-12.5	-12.5	PUNCT
inlawrev-3793	372	14	.	.	PUNCT
inlawrev-3793	373	1	note	note	NOUN
inlawrev-3793	373	2	:	:	PUNCT
inlawrev-3793	373	3	this	this	DET
inlawrev-3793	373	4	exclusion	exclusion	NOUN
inlawrev-3793	373	5	applies	apply	VERB
inlawrev-3793	373	6	"	"	PUNCT
inlawrev-3793	373	7	to	to	ADP
inlawrev-3793	373	8	debt	debt	NOUN
inlawrev-3793	373	9	financing	financing	NOUN
inlawrev-3793	373	10	provided	provide	VERB
inlawrev-3793	373	11	by	by	ADP
inlawrev-3793	373	12	a	a	DET
inlawrev-3793	373	13	financial	financial	ADJ
inlawrev-3793	373	14	institution	institution	NOUN
inlawrev-3793	373	15	after	after	ADP
inlawrev-3793	373	16	may	may	PROPN
inlawrev-3793	373	17	15	15	NUM
inlawrev-3793	373	18	,	,	PUNCT
inlawrev-3793	373	19	2005	2005	NUM
inlawrev-3793	373	20	,	,	PUNCT
inlawrev-3793	373	21	if	if	SCONJ
inlawrev-3793	373	22	it	it	PRON
inlawrev-3793	373	23	is	be	AUX
inlawrev-3793	373	24	secured	secure	VERB
inlawrev-3793	373	25	by	by	ADP
inlawrev-3793	373	26	a	a	DET
inlawrev-3793	373	27	mortgage	mortgage	NOUN
inlawrev-3793	373	28	or	or	CCONJ
inlawrev-3793	373	29	other	other	ADJ
inlawrev-3793	373	30	agreement	agreement	NOUN
inlawrev-3793	373	31	that	that	PRON
inlawrev-3793	373	32	establishes	establish	VERB
inlawrev-3793	373	33	a	a	DET
inlawrev-3793	373	34	collateral	collateral	NOUN
inlawrev-3793	373	35	or	or	CCONJ
inlawrev-3793	373	36	security	security	NOUN
inlawrev-3793	373	37	position	position	NOUN
inlawrev-3793	373	38	for	for	ADP
inlawrev-3793	373	39	the	the	DET
inlawrev-3793	373	40	financial	financial	ADJ
inlawrev-3793	373	41	institution	institution	NOUN
inlawrev-3793	373	42	that	that	PRON
inlawrev-3793	373	43	is	be	AUX
inlawrev-3793	373	44	senior	senior	ADJ
inlawrev-3793	373	45	to	to	PART
inlawrev-3793	373	46	collateral	collateral	VERB
inlawrev-3793	373	47	or	or	CCONJ
inlawrev-3793	373	48	security	security	NOUN
inlawrev-3793	373	49	interests	interest	NOUN
inlawrev-3793	373	50	of	of	ADP
inlawrev-3793	373	51	other	other	ADJ
inlawrev-3793	373	52	investors	investor	NOUN
inlawrev-3793	373	53	in	in	ADP
inlawrev-3793	373	54	the	the	DET
inlawrev-3793	373	55	qualified	qualified	ADJ
inlawrev-3793	373	56	company	company	NOUN
inlawrev-3793	373	57	.	.	PUNCT
inlawrev-3793	373	58	"	"	PUNCT
inlawrev-3793	374	1	fiscal	fiscal	ADJ
inlawrev-3793	374	2	impact	impact	NOUN
inlawrev-3793	374	3	statement	statement	NOUN
inlawrev-3793	374	4	sb	sb	PROPN
inlawrev-3793	374	5	1	1	NUM
inlawrev-3793	374	6	,	,	PUNCT
inlawrev-3793	374	7	supra	supra	PROPN
inlawrev-3793	374	8	note	note	NOUN
inlawrev-3793	374	9	24	24	NUM
inlawrev-3793	374	10	,	,	PUNCT
inlawrev-3793	374	11	at	at	ADP
inlawrev-3793	374	12	5	5	NUM
inlawrev-3793	374	13	.	.	NOUN
inlawrev-3793	374	14	140	140	NUM
inlawrev-3793	374	15	.	.	PUNCT
inlawrev-3793	375	1	ind	ind	PROPN
inlawrev-3793	375	2	.	.	PUNCT
inlawrev-3793	376	1	code	code	PROPN
inlawrev-3793	376	2	§	§	PROPN
inlawrev-3793	376	3	6	6	NUM
inlawrev-3793	376	4	-	-	SYM
inlawrev-3793	376	5	3.1	3.1	NUM
inlawrev-3793	376	6	-	-	SYM
inlawrev-3793	376	7	24	24	NUM
inlawrev-3793	376	8	-	-	SYM
inlawrev-3793	376	9	7	7	NUM
inlawrev-3793	376	10	.	.	NOUN
inlawrev-3793	376	11	141	141	NUM
inlawrev-3793	376	12	.	.	PUNCT
inlawrev-3793	377	1	m§§	m§§	NOUN
inlawrev-3793	377	2	6	6	NUM
inlawrev-3793	377	3	-	-	SYM
inlawrev-3793	377	4	3.1	3.1	NUM
inlawrev-3793	377	5	-	-	SYM
inlawrev-3793	377	6	30	30	NUM
inlawrev-3793	377	7	-	-	SYM
inlawrev-3793	377	8	1	1	NUM
inlawrev-3793	377	9	to	to	ADP
inlawrev-3793	377	10	-13	-13	NUM
inlawrev-3793	377	11	.	.	PUNCT
inlawrev-3793	378	1	142	142	NUM
inlawrev-3793	378	2	.	.	PUNCT
inlawrev-3793	379	1	i	i	PRON
inlawrev-3793	379	2	d.	d.	PROPN
inlawrev-3793	379	3	§	§	PROPN
inlawrev-3793	379	4	§	§	PROPN
inlawrev-3793	379	5	33	33	NUM
inlawrev-3793	379	6	-	-	SYM
inlawrev-3793	379	7	23	23	NUM
inlawrev-3793	379	8	-	-	PUNCT
inlawrev-3793	379	9	3	3	NUM
inlawrev-3793	379	10	-	-	SYM
inlawrev-3793	379	11	1,-4	1,-4	NUM
inlawrev-3793	379	12	.	.	PUNCT
inlawrev-3793	379	13	143	143	NUM
inlawrev-3793	379	14	.	.	PUNCT
inlawrev-3793	380	1	i	i	PRON
inlawrev-3793	380	2	d.	d.	PROPN
inlawrev-3793	380	3	§	§	PROPN
inlawrev-3793	380	4	§	§	PROPN
inlawrev-3793	380	5	6	6	NUM
inlawrev-3793	380	6	-	-	SYM
inlawrev-3793	380	7	3.1	3.1	NUM
inlawrev-3793	380	8	-	-	SYM
inlawrev-3793	380	9	27	27	NUM
inlawrev-3793	380	10	-	-	SYM
inlawrev-3793	380	11	1	1	NUM
inlawrev-3793	380	12	to	to	ADP
inlawrev-3793	380	13	-13	-13	NUM
inlawrev-3793	380	14	;	;	PUNCT
inlawrev-3793	380	15	6	6	NUM
inlawrev-3793	380	16	-	-	SYM
inlawrev-3793	380	17	3.1	3.1	NUM
inlawrev-3793	380	18	-	-	PUNCT
inlawrev-3793	380	19	28	28	NUM
inlawrev-3793	380	20	-	-	SYM
inlawrev-3793	380	21	1	1	NUM
inlawrev-3793	380	22	to	to	ADP
inlawrev-3793	380	23	-11	-11	X
inlawrev-3793	380	24	.	.	PUNCT
inlawrev-3793	380	25	1254	1254	NUM
inlawrev-3793	380	26	indiana	indiana	PROPN
inlawrev-3793	380	27	law	law	PROPN
inlawrev-3793	380	28	review	review	NOUN
inlawrev-3793	380	29	[	[	X
inlawrev-3793	380	30	vol	vol	NOUN
inlawrev-3793	380	31	.	.	PUNCT
inlawrev-3793	381	1	39:1239	39:1239	NUM
inlawrev-3793	381	2	development	development	NOUN
inlawrev-3793	381	3	corporation	corporation	NOUN
inlawrev-3793	381	4	is	be	AUX
inlawrev-3793	381	5	required	require	VERB
inlawrev-3793	381	6	to	to	PART
inlawrev-3793	381	7	review	review	VERB
inlawrev-3793	381	8	and	and	CCONJ
inlawrev-3793	381	9	approve	approve	VERB
inlawrev-3793	381	10	these	these	DET
inlawrev-3793	381	11	credits	credit	NOUN
inlawrev-3793	381	12	.	.	PUNCT
inlawrev-3793	382	1	^"^	^"^	X
inlawrev-3793	382	2	the	the	DET
inlawrev-3793	382	3	law	law	NOUN
inlawrev-3793	382	4	set	set	VERB
inlawrev-3793	382	5	a	a	DET
inlawrev-3793	382	6	cap	cap	NOUN
inlawrev-3793	382	7	of	of	ADP
inlawrev-3793	382	8	$	$	SYM
inlawrev-3793	382	9	20	20	NUM
inlawrev-3793	382	10	million	million	NUM
inlawrev-3793	382	11	on	on	ADP
inlawrev-3793	382	12	the	the	DET
inlawrev-3793	382	13	total	total	ADJ
inlawrev-3793	382	14	number	number	NOUN
inlawrev-3793	382	15	of	of	ADP
inlawrev-3793	382	16	credits	credit	NOUN
inlawrev-3793	382	17	that	that	PRON
inlawrev-3793	382	18	may	may	AUX
inlawrev-3793	382	19	be	be	AUX
inlawrev-3793	382	20	provided	provide	VERB
inlawrev-3793	382	21	for	for	ADP
inlawrev-3793	382	22	all	all	DET
inlawrev-3793	382	23	taxable	taxable	ADJ
inlawrev-3793	382	24	years	year	NOUN
inlawrev-3793	382	25	.	.	PUNCT
inlawrev-3793	383	1	'	'	PUNCT
inlawrev-3793	383	2	"	"	PUNCT
inlawrev-3793	383	3	^^	^^	CCONJ
inlawrev-3793	383	4	the	the	DET
inlawrev-3793	383	5	credit	credit	NOUN
inlawrev-3793	383	6	can	can	AUX
inlawrev-3793	383	7	be	be	AUX
inlawrev-3793	383	8	carried	carry	VERB
inlawrev-3793	383	9	over	over	ADP
inlawrev-3793	383	10	for	for	ADP
inlawrev-3793	383	11	six	six	NUM
inlawrev-3793	383	12	taxable	taxable	ADJ
inlawrev-3793	383	13	years	year	NOUN
inlawrev-3793	383	14	.	.	PUNCT
inlawrev-3793	384	1	^"^^	^"^^	NOUN
inlawrev-3793	384	2	the	the	DET
inlawrev-3793	384	3	general	general	ADJ
inlawrev-3793	384	4	assembly	assembly	NOUN
inlawrev-3793	384	5	extended	extend	VERB
inlawrev-3793	384	6	the	the	DET
inlawrev-3793	384	7	blended	blended	ADJ
inlawrev-3793	384	8	biodiesel	biodiesel	NOUN
inlawrev-3793	384	9	retailer	retailer	NOUN
inlawrev-3793	384	10	tax	tax	NOUN
inlawrev-3793	384	11	credit	credit	NOUN
inlawrev-3793	384	12	to	to	ADP
inlawrev-3793	384	13	dealers	dealer	NOUN
inlawrev-3793	384	14	that	that	PRON
inlawrev-3793	384	15	distribute	distribute	VERB
inlawrev-3793	384	16	blended	blended	ADJ
inlawrev-3793	384	17	biodiesel	biodiesel	NOUN
inlawrev-3793	384	18	at	at	ADP
inlawrev-3793	384	19	retail	retail	NOUN
inlawrev-3793	384	20	by	by	ADP
inlawrev-3793	384	21	means	mean	VERB
inlawrev-3793	384	22	other	other	ADJ
inlawrev-3793	384	23	than	than	ADP
inlawrev-3793	384	24	a	a	DET
inlawrev-3793	384	25	metered	meter	VERB
inlawrev-3793	384	26	pump	pump	NOUN
inlawrev-3793	384	27	.	.	PUNCT
inlawrev-3793	385	1	'"^^	'"^^	NOUN
inlawrev-3793	386	1	this	this	DET
inlawrev-3793	386	2	credit	credit	NOUN
inlawrev-3793	386	3	may	may	AUX
inlawrev-3793	386	4	not	not	PART
inlawrev-3793	386	5	be	be	AUX
inlawrev-3793	386	6	taken	take	VERB
inlawrev-3793	386	7	after	after	ADP
inlawrev-3793	386	8	december	december	PROPN
inlawrev-3793	386	9	31	31	NUM
inlawrev-3793	386	10	,	,	PUNCT
inlawrev-3793	386	11	2006.^"^^	2006.^"^^	NUM
inlawrev-3793	386	12	a	a	DET
inlawrev-3793	386	13	taxpayer	taxpayer	NOUN
inlawrev-3793	386	14	,	,	PUNCT
inlawrev-3793	386	15	who	who	PRON
inlawrev-3793	386	16	opens	open	VERB
inlawrev-3793	386	17	an	an	DET
inlawrev-3793	386	18	integrated	integrated	ADJ
inlawrev-3793	386	19	coal	coal	NOUN
inlawrev-3793	386	20	gasification	gasification	NOUN
inlawrev-3793	386	21	power	power	NOUN
inlawrev-3793	386	22	plant	plant	NOUN
inlawrev-3793	386	23	and	and	CCONJ
inlawrev-3793	386	24	agrees	agree	VERB
inlawrev-3793	386	25	to	to	PART
inlawrev-3793	386	26	use	use	VERB
inlawrev-3793	386	27	indiana	indiana	PROPN
inlawrev-3793	386	28	coal	coal	NOUN
inlawrev-3793	386	29	in	in	ADP
inlawrev-3793	386	30	the	the	DET
inlawrev-3793	386	31	power	power	NOUN
inlawrev-3793	386	32	plant	plant	NOUN
inlawrev-3793	386	33	is	be	AUX
inlawrev-3793	386	34	eligible	eligible	ADJ
inlawrev-3793	386	35	to	to	PART
inlawrev-3793	386	36	receive	receive	VERB
inlawrev-3793	386	37	a	a	DET
inlawrev-3793	386	38	tax	tax	NOUN
inlawrev-3793	386	39	credit	credit	NOUN
inlawrev-3793	386	40	under	under	ADP
inlawrev-3793	386	41	legislation	legislation	NOUN
inlawrev-3793	386	42	adopted	adopt	VERB
inlawrev-3793	386	43	by	by	ADP
inlawrev-3793	386	44	the	the	DET
inlawrev-3793	386	45	general	general	ADJ
inlawrev-3793	386	46	assembly	assembly	NOUN
inlawrev-3793	386	47	.	.	PUNCT
inlawrev-3793	387	1	the	the	DET
inlawrev-3793	387	2	credit	credit	NOUN
inlawrev-3793	387	3	is	be	AUX
inlawrev-3793	387	4	to	to	PART
inlawrev-3793	387	5	be	be	AUX
inlawrev-3793	387	6	taken	take	VERB
inlawrev-3793	387	7	in	in	ADP
inlawrev-3793	387	8	installments	installment	NOUN
inlawrev-3793	387	9	over	over	ADP
inlawrev-3793	387	10	ten	ten	NUM
inlawrev-3793	387	11	years	year	NOUN
inlawrev-3793	387	12	and	and	CCONJ
inlawrev-3793	387	13	is	be	AUX
inlawrev-3793	387	14	equal	equal	ADJ
inlawrev-3793	387	15	to	to	ADP
inlawrev-3793	387	16	the	the	DET
inlawrev-3793	387	17	sum	sum	NOUN
inlawrev-3793	387	18	of	of	ADP
inlawrev-3793	387	19	:	:	PUNCT
inlawrev-3793	387	20	(	(	PUNCT
inlawrev-3793	387	21	1	1	X
inlawrev-3793	387	22	)	)	PUNCT
inlawrev-3793	387	23	10	10	NUM
inlawrev-3793	387	24	%	%	NOUN
inlawrev-3793	387	25	of	of	ADP
inlawrev-3793	387	26	the	the	DET
inlawrev-3793	387	27	first	first	ADJ
inlawrev-3793	387	28	$	$	SYM
inlawrev-3793	387	29	500	500	NUM
inlawrev-3793	387	30	million	million	NUM
inlawrev-3793	387	31	of	of	ADP
inlawrev-3793	387	32	qualified	qualified	ADJ
inlawrev-3793	387	33	investment	investment	NOUN
inlawrev-3793	387	34	;	;	PUNCT
inlawrev-3793	387	35	plus	plus	CCONJ
inlawrev-3793	387	36	(	(	PUNCT
inlawrev-3793	387	37	2	2	NUM
inlawrev-3793	387	38	)	)	PUNCT
inlawrev-3793	387	39	5	5	NUM
inlawrev-3793	387	40	%	%	NOUN
inlawrev-3793	387	41	of	of	ADP
inlawrev-3793	387	42	any	any	DET
inlawrev-3793	387	43	qualified	qualified	ADJ
inlawrev-3793	387	44	investment	investment	NOUN
inlawrev-3793	387	45	over	over	ADP
inlawrev-3793	387	46	$	$	SYM
inlawrev-3793	387	47	500	500	NUM
inlawrev-3793	387	48	million	million	NUM
inlawrev-3793	387	49	.	.	PUNCT
inlawrev-3793	387	50	^'^	^'^	PUNCT
inlawrev-3793	388	1	the	the	DET
inlawrev-3793	388	2	general	general	ADJ
inlawrev-3793	388	3	assembly	assembly	NOUN
inlawrev-3793	388	4	adopted	adopt	VERB
inlawrev-3793	388	5	several	several	ADJ
inlawrev-3793	388	6	changes	change	NOUN
inlawrev-3793	388	7	to	to	ADP
inlawrev-3793	388	8	the	the	DET
inlawrev-3793	388	9	economic	economic	ADJ
inlawrev-3793	388	10	development	development	NOUN
inlawrev-3793	388	11	for	for	ADP
inlawrev-3793	388	12	a	a	DET
inlawrev-3793	388	13	growing	grow	VERB
inlawrev-3793	388	14	economy	economy	NOUN
inlawrev-3793	388	15	(	(	PUNCT
inlawrev-3793	388	16	"	"	PUNCT
inlawrev-3793	388	17	edge	edge	NOUN
inlawrev-3793	388	18	"	"	PUNCT
inlawrev-3793	388	19	)	)	PUNCT
inlawrev-3793	388	20	tax	tax	NOUN
inlawrev-3793	388	21	credit	credit	NOUN
inlawrev-3793	388	22	.	.	PUNCT
inlawrev-3793	389	1	the	the	DET
inlawrev-3793	389	2	indiana	indiana	PROPN
inlawrev-3793	389	3	economic	economic	PROPN
inlawrev-3793	389	4	development	development	PROPN
inlawrev-3793	389	5	corporation	corporation	NOUN
inlawrev-3793	389	6	(	(	PUNCT
inlawrev-3793	389	7	"	"	PUNCT
inlawrev-3793	389	8	ledc	ledc	NOUN
inlawrev-3793	389	9	"	"	PUNCT
inlawrev-3793	389	10	)	)	PUNCT
inlawrev-3793	389	11	,	,	PUNCT
inlawrev-3793	389	12	in	in	ADP
inlawrev-3793	389	13	evaluation	evaluation	NOUN
inlawrev-3793	389	14	of	of	ADP
inlawrev-3793	389	15	edge	edge	NOUN
inlawrev-3793	389	16	credit	credit	NOUN
inlawrev-3793	389	17	applications	application	NOUN
inlawrev-3793	389	18	,	,	PUNCT
inlawrev-3793	389	19	is	be	AUX
inlawrev-3793	389	20	required	require	VERB
inlawrev-3793	389	21	to	to	PART
inlawrev-3793	389	22	determine	determine	VERB
inlawrev-3793	389	23	whether	whether	SCONJ
inlawrev-3793	389	24	the	the	DET
inlawrev-3793	389	25	average	average	ADJ
inlawrev-3793	389	26	compensation	compensation	NOUN
inlawrev-3793	389	27	paid	pay	VERB
inlawrev-3793	389	28	by	by	ADP
inlawrev-3793	389	29	the	the	DET
inlawrev-3793	389	30	applicant	applicant	NOUN
inlawrev-3793	389	31	during	during	ADP
inlawrev-3793	389	32	the	the	DET
inlawrev-3793	389	33	applicant	applicant	NOUN
inlawrev-3793	389	34	's	's	PART
inlawrev-3793	389	35	previous	previous	ADJ
inlawrev-3793	389	36	fiscal	fiscal	ADJ
inlawrev-3793	389	37	year	year	NOUN
inlawrev-3793	389	38	exceeds	exceed	NOUN
inlawrev-3793	389	39	:	:	PUNCT
inlawrev-3793	389	40	(	(	PUNCT
inlawrev-3793	389	41	1	1	X
inlawrev-3793	389	42	)	)	PUNCT
inlawrev-3793	389	43	the	the	DET
inlawrev-3793	389	44	average	average	ADJ
inlawrev-3793	389	45	compensation	compensation	NOUN
inlawrev-3793	389	46	paid	pay	VERB
inlawrev-3793	389	47	to	to	ADP
inlawrev-3793	389	48	employees	employee	NOUN
inlawrev-3793	389	49	working	work	VERB
inlawrev-3793	389	50	in	in	ADP
inlawrev-3793	389	51	the	the	DET
inlawrev-3793	389	52	same	same	ADJ
inlawrev-3793	389	53	industry	industry	NOUN
inlawrev-3793	389	54	sector	sector	NOUN
inlawrev-3793	389	55	to	to	PART
inlawrev-3793	389	56	which	which	PRON
inlawrev-3793	389	57	the	the	DET
inlawrev-3793	389	58	applicant	applicant	NOUN
inlawrev-3793	389	59	's	's	PART
inlawrev-3793	389	60	business	business	NOUN
inlawrev-3793	389	61	belongs	belong	VERB
inlawrev-3793	389	62	within	within	ADP
inlawrev-3793	389	63	the	the	DET
inlawrev-3793	389	64	county	county	NOUN
inlawrev-3793	389	65	in	in	ADP
inlawrev-3793	389	66	which	which	PRON
inlawrev-3793	389	67	the	the	DET
inlawrev-3793	389	68	applicant	applicant	NOUN
inlawrev-3793	389	69	's	's	PART
inlawrev-3793	389	70	business	business	NOUN
inlawrev-3793	389	71	is	be	AUX
inlawrev-3793	389	72	located	locate	VERB
inlawrev-3793	389	73	,	,	PUNCT
inlawrev-3793	389	74	if	if	SCONJ
inlawrev-3793	389	75	there	there	PRON
inlawrev-3793	389	76	is	be	VERB
inlawrev-3793	389	77	more	more	ADJ
inlawrev-3793	389	78	than	than	ADP
inlawrev-3793	389	79	one	one	NUM
inlawrev-3793	389	80	business	business	NOUN
inlawrev-3793	389	81	in	in	ADP
inlawrev-3793	389	82	that	that	DET
inlawrev-3793	389	83	industry	industry	NOUN
inlawrev-3793	389	84	sector	sector	NOUN
inlawrev-3793	389	85	in	in	ADP
inlawrev-3793	389	86	the	the	DET
inlawrev-3793	389	87	county	county	NOUN
inlawrev-3793	389	88	;	;	PUNCT
inlawrev-3793	389	89	(	(	PUNCT
inlawrev-3793	389	90	2	2	X
inlawrev-3793	389	91	)	)	PUNCT
inlawrev-3793	389	92	the	the	DET
inlawrev-3793	389	93	average	average	ADJ
inlawrev-3793	389	94	compensation	compensation	NOUN
inlawrev-3793	389	95	paid	pay	VERB
inlawrev-3793	389	96	to	to	ADP
inlawrev-3793	389	97	employees	employee	NOUN
inlawrev-3793	389	98	working	work	VERB
inlawrev-3793	389	99	in	in	ADP
inlawrev-3793	389	100	the	the	DET
inlawrev-3793	389	101	same	same	ADJ
inlawrev-3793	389	102	industry	industry	NOUN
inlawrev-3793	389	103	sector	sector	NOUN
inlawrev-3793	389	104	to	to	PART
inlawrev-3793	389	105	which	which	PRON
inlawrev-3793	389	106	the	the	DET
inlawrev-3793	389	107	applicant	applicant	NOUN
inlawrev-3793	389	108	's	's	PART
inlawrev-3793	389	109	business	business	NOUN
inlawrev-3793	389	110	belongs	belong	VERB
inlawrev-3793	389	111	in	in	ADP
inlawrev-3793	389	112	indiana	indiana	PROPN
inlawrev-3793	389	113	,	,	PUNCT
inlawrev-3793	389	114	if	if	SCONJ
inlawrev-3793	389	115	the	the	DET
inlawrev-3793	389	116	applicant	applicant	NOUN
inlawrev-3793	389	117	's	's	PART
inlawrev-3793	389	118	business	business	NOUN
inlawrev-3793	389	119	is	be	AUX
inlawrev-3793	389	120	the	the	DET
inlawrev-3793	389	121	only	only	ADJ
inlawrev-3793	389	122	business	business	NOUN
inlawrev-3793	389	123	in	in	ADP
inlawrev-3793	389	124	that	that	DET
inlawrev-3793	389	125	industry	industry	NOUN
inlawrev-3793	389	126	sector	sector	NOUN
inlawrev-3793	389	127	in	in	ADP
inlawrev-3793	389	128	the	the	DET
inlawrev-3793	389	129	county	county	NOUN
inlawrev-3793	389	130	in	in	ADP
inlawrev-3793	389	131	which	which	PRON
inlawrev-3793	389	132	the	the	DET
inlawrev-3793	389	133	applicant	applicant	NOUN
inlawrev-3793	389	134	's	's	PART
inlawrev-3793	389	135	business	business	NOUN
inlawrev-3793	389	136	is	be	AUX
inlawrev-3793	389	137	located	locate	VERB
inlawrev-3793	389	138	but	but	CCONJ
inlawrev-3793	389	139	there	there	PRON
inlawrev-3793	389	140	is	be	VERB
inlawrev-3793	389	141	more	more	ADJ
inlawrev-3793	389	142	than	than	ADP
inlawrev-3793	389	143	one	one	NUM
inlawrev-3793	389	144	business	business	NOUN
inlawrev-3793	389	145	in	in	ADP
inlawrev-3793	389	146	that	that	DET
inlawrev-3793	389	147	industry	industry	NOUN
inlawrev-3793	389	148	sector	sector	NOUN
inlawrev-3793	389	149	in	in	ADP
inlawrev-3793	389	150	indiana	indiana	PROPN
inlawrev-3793	389	151	;	;	PUNCT
inlawrev-3793	389	152	or	or	CCONJ
inlawrev-3793	389	153	,	,	PUNCT
inlawrev-3793	389	154	(	(	PUNCT
inlawrev-3793	389	155	3	3	X
inlawrev-3793	389	156	)	)	PUNCT
inlawrev-3793	389	157	twice	twice	DET
inlawrev-3793	389	158	the	the	DET
inlawrev-3793	389	159	federal	federal	ADJ
inlawrev-3793	389	160	minimum	minimum	ADJ
inlawrev-3793	389	161	wage	wage	NOUN
inlawrev-3793	389	162	,	,	PUNCT
inlawrev-3793	389	163	if	if	SCONJ
inlawrev-3793	389	164	the	the	DET
inlawrev-3793	389	165	applicant	applicant	NOUN
inlawrev-3793	389	166	's	's	PART
inlawrev-3793	389	167	business	business	NOUN
inlawrev-3793	389	168	is	be	AUX
inlawrev-3793	389	169	the	the	DET
inlawrev-3793	389	170	only	only	ADJ
inlawrev-3793	389	171	business	business	NOUN
inlawrev-3793	389	172	in	in	ADP
inlawrev-3793	389	173	indiana	indiana	PROPN
inlawrev-3793	389	174	in	in	ADP
inlawrev-3793	389	175	the	the	DET
inlawrev-3793	389	176	industry	industry	NOUN
inlawrev-3793	389	177	sector	sector	NOUN
inlawrev-3793	389	178	to	to	PART
inlawrev-3793	389	179	which	which	PRON
inlawrev-3793	389	180	the	the	DET
inlawrev-3793	389	181	applicant	applicant	NOUN
inlawrev-3793	389	182	's	's	PART
inlawrev-3793	389	183	business	business	NOUN
inlawrev-3793	389	184	belongs	belong	VERB
inlawrev-3793	389	185	.	.	PUNCT
inlawrev-3793	390	1	^^^	^^^	ADJ
inlawrev-3793	390	2	additionally	additionally	ADV
inlawrev-3793	390	3	,	,	PUNCT
inlawrev-3793	390	4	the	the	DET
inlawrev-3793	390	5	ledc	ledc	NOUN
inlawrev-3793	390	6	is	be	AUX
inlawrev-3793	390	7	permitted	permit	VERB
inlawrev-3793	390	8	to	to	PART
inlawrev-3793	390	9	consider	consider	VERB
inlawrev-3793	390	10	other	other	ADJ
inlawrev-3793	390	11	wage	wage	NOUN
inlawrev-3793	390	12	comparisons	comparison	NOUN
inlawrev-3793	390	13	in	in	ADP
inlawrev-3793	390	14	evaluating	evaluate	VERB
inlawrev-3793	390	15	an	an	DET
inlawrev-3793	390	16	edge	edge	NOUN
inlawrev-3793	390	17	credit	credit	NOUN
inlawrev-3793	390	18	application	application	NOUN
inlawrev-3793	390	19	.	.	PUNCT
inlawrev-3793	391	1	^^^	^^^	PUNCT
inlawrev-3793	391	2	144	144	NUM
inlawrev-3793	391	3	.	.	PUNCT
inlawrev-3793	392	1	i	i	PRON
inlawrev-3793	392	2	d.	d.	PROPN
inlawrev-3793	392	3	145	145	NUM
inlawrev-3793	392	4	.	.	PUNCT
inlawrev-3793	393	1	m§§	m§§	NOUN
inlawrev-3793	393	2	6	6	NUM
inlawrev-3793	393	3	-	-	SYM
inlawrev-3793	393	4	3.1	3.1	NUM
inlawrev-3793	393	5	-	-	NUM
inlawrev-3793	393	6	27	27	NUM
inlawrev-3793	393	7	-	-	SYM
inlawrev-3793	393	8	9.5	9.5	NUM
inlawrev-3793	393	9	;	;	PUNCT
inlawrev-3793	393	10	6	6	NUM
inlawrev-3793	393	11	-	-	SYM
inlawrev-3793	393	12	3.1	3.1	NUM
inlawrev-3793	393	13	-	-	PUNCT
inlawrev-3793	393	14	28	28	NUM
inlawrev-3793	393	15	-	-	SYM
inlawrev-3793	393	16	11	11	NUM
inlawrev-3793	393	17	.	.	PUNCT
inlawrev-3793	394	1	146	146	NUM
inlawrev-3793	394	2	.	.	PUNCT
inlawrev-3793	395	1	m§§	m§§	NOUN
inlawrev-3793	395	2	6	6	NUM
inlawrev-3793	395	3	-	-	SYM
inlawrev-3793	395	4	3.1	3.1	NUM
inlawrev-3793	395	5	-	-	NUM
inlawrev-3793	395	6	27	27	NUM
inlawrev-3793	395	7	-	-	SYM
inlawrev-3793	395	8	12	12	NUM
inlawrev-3793	395	9	;	;	PUNCT
inlawrev-3793	395	10	6	6	NUM
inlawrev-3793	395	11	-	-	SYM
inlawrev-3793	395	12	3.1	3.1	NUM
inlawrev-3793	395	13	-	-	PUNCT
inlawrev-3793	395	14	28	28	NUM
inlawrev-3793	395	15	-	-	SYM
inlawrev-3793	395	16	9	9	NUM
inlawrev-3793	395	17	.	.	NOUN
inlawrev-3793	395	18	147	147	NUM
inlawrev-3793	395	19	.	.	PUNCT
inlawrev-3793	396	1	m§	m§	PROPN
inlawrev-3793	396	2	6	6	NUM
inlawrev-3793	396	3	-	-	SYM
inlawrev-3793	396	4	3.1	3.1	NUM
inlawrev-3793	396	5	-	-	NUM
inlawrev-3793	396	6	27	27	NUM
inlawrev-3793	396	7	-	-	SYM
inlawrev-3793	396	8	3.2	3.2	NUM
inlawrev-3793	396	9	.	.	PUNCT
inlawrev-3793	396	10	148	148	NUM
inlawrev-3793	396	11	.	.	PUNCT
inlawrev-3793	397	1	m.	m.	NOUN
inlawrev-3793	397	2	§	§	PROPN
inlawrev-3793	397	3	6	6	NUM
inlawrev-3793	397	4	-	-	SYM
inlawrev-3793	397	5	3.1	3.1	NUM
inlawrev-3793	397	6	-	-	PUNCT
inlawrev-3793	397	7	27	27	NUM
inlawrev-3793	397	8	-	-	SYM
inlawrev-3793	397	9	10	10	NUM
inlawrev-3793	397	10	.	.	PUNCT
inlawrev-3793	397	11	149	149	NUM
inlawrev-3793	397	12	.	.	PUNCT
inlawrev-3793	398	1	m§§	m§§	NOUN
inlawrev-3793	398	2	6	6	NUM
inlawrev-3793	398	3	-	-	SYM
inlawrev-3793	398	4	3.1	3.1	NUM
inlawrev-3793	398	5	-	-	PUNCT
inlawrev-3793	398	6	29	29	NUM
inlawrev-3793	398	7	-	-	SYM
inlawrev-3793	398	8	1	1	NUM
inlawrev-3793	398	9	to	to	ADP
inlawrev-3793	398	10	-21	-21	PROPN
inlawrev-3793	398	11	.	.	PUNCT
inlawrev-3793	399	1	150	150	NUM
inlawrev-3793	399	2	.	.	PUNCT
inlawrev-3793	399	3	legis	legis	PROPN
inlawrev-3793	399	4	.	.	PUNCT
inlawrev-3793	400	1	servs	servs	PROPN
inlawrev-3793	400	2	.	.	PUNCT
inlawrev-3793	401	1	agency	agency	NOUN
inlawrev-3793	401	2	,	,	PUNCT
inlawrev-3793	401	3	fiscal	fiscal	ADJ
inlawrev-3793	401	4	impact	impact	NOUN
inlawrev-3793	401	5	statement	statement	NOUN
inlawrev-3793	401	6	sb414	sb414	PROPN
inlawrev-3793	401	7	,	,	PUNCT
inlawrev-3793	401	8	at	at	ADP
inlawrev-3793	401	9	1	1	NUM
inlawrev-3793	401	10	(	(	PUNCT
inlawrev-3793	401	11	2005	2005	NUM
inlawrev-3793	401	12	)	)	PUNCT
inlawrev-3793	402	1	[	[	X
inlawrev-3793	402	2	hereinafter	hereinafter	NOUN
inlawrev-3793	402	3	fiscal	fiscal	ADJ
inlawrev-3793	402	4	impact	impact	NOUN
inlawrev-3793	402	5	statement	statement	NOUN
inlawrev-3793	402	6	sb414	sb414	PROPN
inlawrev-3793	402	7	]	]	X
inlawrev-3793	402	8	,	,	PUNCT
inlawrev-3793	402	9	available	available	ADJ
inlawrev-3793	402	10	at	at	ADP
inlawrev-3793	402	11	http://www.in.gov/legislative/bills/2005/pdf/	http://www.in.gov/legislative/bills/2005/pdf/	VERB
inlawrev-3793	402	12	fiscal	fiscal	ADJ
inlawrev-3793	402	13	/	/	SYM
inlawrev-3793	402	14	sb0414.009.pdf	sb0414.009.pdf	NOUN
inlawrev-3793	402	15	(	(	PUNCT
inlawrev-3793	402	16	explaining	explain	VERB
inlawrev-3793	402	17	ind	ind	NOUN
inlawrev-3793	402	18	.	.	PUNCT
inlawrev-3793	403	1	code	code	PROPN
inlawrev-3793	403	2	§	§	PROPN
inlawrev-3793	403	3	6	6	NUM
inlawrev-3793	403	4	-	-	SYM
inlawrev-3793	403	5	3.1	3.1	NUM
inlawrev-3793	403	6	-	-	SYM
inlawrev-3793	403	7	13	13	NUM
inlawrev-3793	403	8	-	-	SYM
inlawrev-3793	403	9	17	17	NUM
inlawrev-3793	403	10	(	(	PUNCT
inlawrev-3793	403	11	2005	2005	NUM
inlawrev-3793	403	12	)	)	PUNCT
inlawrev-3793	403	13	)	)	PUNCT
inlawrev-3793	403	14	.	.	PUNCT
inlawrev-3793	404	1	151	151	NUM
inlawrev-3793	404	2	.	.	PUNCT
inlawrev-3793	405	1	ind	ind	PROPN
inlawrev-3793	405	2	.	.	PUNCT
inlawrev-3793	406	1	code	code	PROPN
inlawrev-3793	406	2	§	§	PROPN
inlawrev-3793	406	3	§	§	PROPN
inlawrev-3793	406	4	6	6	NUM
inlawrev-3793	406	5	-	-	SYM
inlawrev-3793	406	6	3.1	3.1	NUM
inlawrev-3793	406	7	-	-	SYM
inlawrev-3793	406	8	13	13	NUM
inlawrev-3793	406	9	-	-	SYM
inlawrev-3793	406	10	15.5	15.5	NUM
inlawrev-3793	406	11	,	,	PUNCT
inlawrev-3793	406	12	-21	-21	PROPN
inlawrev-3793	406	13	.	.	PUNCT
inlawrev-3793	407	1	the	the	DET
inlawrev-3793	407	2	bill	bill	NOUN
inlawrev-3793	407	3	also	also	ADV
inlawrev-3793	407	4	provides	provide	VERB
inlawrev-3793	407	5	that	that	SCONJ
inlawrev-3793	407	6	the	the	DET
inlawrev-3793	407	7	ledc	ledc	NOUN
inlawrev-3793	407	8	may	may	AUX
inlawrev-3793	407	9	,	,	PUNCT
inlawrev-3793	407	10	in	in	ADP
inlawrev-3793	407	11	evaluating	evaluate	VERB
inlawrev-3793	407	12	an	an	DET
inlawrev-3793	407	13	edge	edge	NOUN
inlawrev-3793	407	14	credit	credit	NOUN
inlawrev-3793	407	15	application	application	NOUN
inlawrev-3793	407	16	to	to	PART
inlawrev-3793	407	17	createjobs	createjob	NOUN
inlawrev-3793	407	18	in	in	ADP
inlawrev-3793	407	19	indiana	indiana	PROPN
inlawrev-3793	407	20	after	after	ADP
inlawrev-3793	407	21	december	december	PROPN
inlawrev-3793	407	22	3	3	NUM
inlawrev-3793	407	23	1	1	NUM
inlawrev-3793	407	24	,	,	PUNCT
inlawrev-3793	407	25	2005	2005	NUM
inlawrev-3793	407	26	,	,	PUNCT
inlawrev-3793	407	27	consider	consider	VERB
inlawrev-3793	407	28	whether	whether	SCONJ
inlawrev-3793	407	29	the	the	DET
inlawrev-3793	407	30	average	average	ADJ
inlawrev-3793	407	31	wage	wage	NOUN
inlawrev-3793	407	32	paid	pay	VERB
inlawrev-3793	407	33	by	by	ADP
inlawrev-3793	407	34	the	the	DET
inlawrev-3793	407	35	applicant	applicant	NOUN
inlawrev-3793	407	36	exceeds	exceed	VERB
inlawrev-3793	407	37	the	the	DET
inlawrev-3793	407	38	average	average	ADJ
inlawrev-3793	407	39	wage	wage	NOUN
inlawrev-3793	407	40	paid	pay	VERB
inlawrev-3793	407	41	to	to	ADP
inlawrev-3793	407	42	:	:	PUNCT
inlawrev-3793	407	43	(	(	PUNCT
inlawrev-3793	407	44	1	1	X
inlawrev-3793	407	45	)	)	PUNCT
inlawrev-3793	407	46	all	all	DET
inlawrev-3793	407	47	employees	employee	NOUN
inlawrev-3793	407	48	working	work	VERB
inlawrev-3793	407	49	in	in	ADP
inlawrev-3793	407	50	the	the	DET
inlawrev-3793	407	51	2006	2006	NUM
inlawrev-3793	407	52	]	]	PUNCT
inlawrev-3793	407	53	tax	tax	NOUN
inlawrev-3793	407	54	law	law	NOUN
inlawrev-3793	407	55	1255	1255	NUM
inlawrev-3793	407	56	further	far	ADV
inlawrev-3793	407	57	,	,	PUNCT
inlawrev-3793	407	58	when	when	SCONJ
inlawrev-3793	407	59	an	an	DET
inlawrev-3793	407	60	edge	edge	NOUN
inlawrev-3793	407	61	credit	credit	NOUN
inlawrev-3793	407	62	is	be	AUX
inlawrev-3793	407	63	granted	grant	VERB
inlawrev-3793	407	64	to	to	PART
inlawrev-3793	407	65	retain	retain	VERB
inlawrev-3793	407	66	existing	exist	VERB
inlawrev-3793	407	67	jobs	job	NOUN
inlawrev-3793	407	68	,	,	PUNCT
inlawrev-3793	407	69	an	an	DET
inlawrev-3793	407	70	apphcant	apphcant	NOUN
inlawrev-3793	407	71	is	be	AUX
inlawrev-3793	407	72	no	no	ADV
inlawrev-3793	407	73	longer	long	ADV
inlawrev-3793	407	74	required	require	VERB
inlawrev-3793	407	75	to	to	PART
inlawrev-3793	407	76	provide	provide	VERB
inlawrev-3793	407	77	evidence	evidence	NOUN
inlawrev-3793	407	78	of	of	ADP
inlawrev-3793	407	79	a	a	DET
inlawrev-3793	407	80	competing	compete	VERB
inlawrev-3793	407	81	job	job	NOUN
inlawrev-3793	407	82	site.^^^	site.^^^	PROPN
inlawrev-3793	407	83	this	this	DET
inlawrev-3793	407	84	legislation	legislation	NOUN
inlawrev-3793	407	85	also	also	ADV
inlawrev-3793	407	86	reduced	reduce	VERB
inlawrev-3793	407	87	the	the	DET
inlawrev-3793	407	88	number	number	NOUN
inlawrev-3793	407	89	of	of	ADP
inlawrev-3793	407	90	employees	employee	NOUN
inlawrev-3793	407	91	,	,	PUNCT
inlawrev-3793	407	92	from	from	ADP
inlawrev-3793	407	93	200	200	NUM
inlawrev-3793	407	94	to	to	PART
inlawrev-3793	407	95	seventy	seventy	NUM
inlawrev-3793	407	96	-	-	PUNCT
inlawrev-3793	407	97	five	five	NUM
inlawrev-3793	407	98	,	,	PUNCT
inlawrev-3793	407	99	which	which	PRON
inlawrev-3793	407	100	the	the	DET
inlawrev-3793	407	101	applicant	applicant	NOUN
inlawrev-3793	407	102	must	must	AUX
inlawrev-3793	407	103	employ	employ	VERB
inlawrev-3793	407	104	.	.	PUNCT
inlawrev-3793	408	1	'	'	PUNCT
inlawrev-3793	408	2	^^	^^	PUNCT
inlawrev-3793	408	3	if	if	SCONJ
inlawrev-3793	408	4	a	a	DET
inlawrev-3793	408	5	business	business	NOUN
inlawrev-3793	408	6	receiving	receive	VERB
inlawrev-3793	408	7	an	an	DET
inlawrev-3793	408	8	edge	edge	NOUN
inlawrev-3793	408	9	credit	credit	NOUN
inlawrev-3793	408	10	is	be	AUX
inlawrev-3793	408	11	"	"	PUNCT
inlawrev-3793	408	12	located	locate	VERB
inlawrev-3793	408	13	in	in	ADP
inlawrev-3793	408	14	a	a	DET
inlawrev-3793	408	15	community	community	NOUN
inlawrev-3793	408	16	revitalization	revitalization	NOUN
inlawrev-3793	408	17	enhancement	enhancement	NOUN
inlawrev-3793	408	18	district	district	NOUN
inlawrev-3793	408	19	(	(	PUNCT
inlawrev-3793	408	20	cred	cre	VERB
inlawrev-3793	408	21	)	)	PUNCT
inlawrev-3793	408	22	or	or	CCONJ
inlawrev-3793	408	23	certified	certify	VERB
inlawrev-3793	408	24	technology	technology	NOUN
inlawrev-3793	408	25	park	park	NOUN
inlawrev-3793	408	26	(	(	PUNCT
inlawrev-3793	408	27	ctp	ctp	PROPN
inlawrev-3793	408	28	)	)	PUNCT
inlawrev-3793	408	29	,	,	PUNCT
inlawrev-3793	408	30	the	the	DET
inlawrev-3793	408	31	political	political	ADJ
inlawrev-3793	408	32	subdivision	subdivision	NOUN
inlawrev-3793	408	33	that	that	PRON
inlawrev-3793	408	34	created	create	VERB
inlawrev-3793	408	35	the	the	DET
inlawrev-3793	408	36	cred	cred	ADJ
inlawrev-3793	408	37	or	or	CCONJ
inlawrev-3793	408	38	ctp	ctp	PROPN
inlawrev-3793	408	39	must	must	AUX
inlawrev-3793	408	40	have	have	AUX
inlawrev-3793	408	41	adopted	adopt	VERB
inlawrev-3793	408	42	an	an	DET
inlawrev-3793	408	43	ordinance	ordinance	NOUN
inlawrev-3793	408	44	recommending	recommend	VERB
inlawrev-3793	408	45	a	a	DET
inlawrev-3793	408	46	credit	credit	NOUN
inlawrev-3793	408	47	at	at	ADV
inlawrev-3793	408	48	least	least	ADJ
inlawrev-3793	408	49	as	as	ADV
inlawrev-3793	408	50	large	large	ADJ
inlawrev-3793	408	51	as	as	ADP
inlawrev-3793	408	52	the	the	DET
inlawrev-3793	408	53	edge	edge	NOUN
inlawrev-3793	408	54	credit	credit	NOUN
inlawrev-3793	408	55	amount	amount	NOUN
inlawrev-3793	408	56	awarded	award	VERB
inlawrev-3793	408	57	by	by	ADP
inlawrev-3793	408	58	the	the	DET
inlawrev-3793	408	59	ledc	ledc	NOUN
inlawrev-3793	408	60	.	.	PUNCT
inlawrev-3793	409	1	"*^'^	"*^'^	PROPN
inlawrev-3793	409	2	additionally	additionally	ADV
inlawrev-3793	409	3	,	,	PUNCT
inlawrev-3793	409	4	edge	edge	NOUN
inlawrev-3793	409	5	credits	credit	NOUN
inlawrev-3793	409	6	that	that	PRON
inlawrev-3793	409	7	are	be	AUX
inlawrev-3793	409	8	granted	grant	VERB
inlawrev-3793	409	9	to	to	ADP
inlawrev-3793	409	10	businesses	business	NOUN
inlawrev-3793	409	11	in	in	ADP
inlawrev-3793	409	12	a	a	DET
inlawrev-3793	409	13	cred	cred	ADJ
inlawrev-3793	409	14	or	or	CCONJ
inlawrev-3793	409	15	ctp	ctp	NOUN
inlawrev-3793	409	16	are	be	AUX
inlawrev-3793	409	17	required	require	VERB
inlawrev-3793	409	18	to	to	PART
inlawrev-3793	409	19	be	be	AUX
inlawrev-3793	409	20	deducted	deduct	VERB
inlawrev-3793	409	21	from	from	ADP
inlawrev-3793	409	22	the	the	DET
inlawrev-3793	409	23	income	income	NOUN
inlawrev-3793	409	24	tax	tax	NOUN
inlawrev-3793	409	25	increment	increment	NOUN
inlawrev-3793	409	26	amount	amount	NOUN
inlawrev-3793	409	27	the	the	DET
inlawrev-3793	409	28	state	state	NOUN
inlawrev-3793	409	29	pays	pay	VERB
inlawrev-3793	409	30	to	to	ADP
inlawrev-3793	409	31	a	a	DET
inlawrev-3793	409	32	cred	cred	ADJ
inlawrev-3793	409	33	or	or	CCONJ
inlawrev-3793	409	34	ctp.^^^	ctp.^^^	VERB
inlawrev-3793	409	35	also	also	ADV
inlawrev-3793	409	36	,	,	PUNCT
inlawrev-3793	409	37	in	in	ADP
inlawrev-3793	409	38	the	the	DET
inlawrev-3793	409	39	statutory	statutory	ADJ
inlawrev-3793	409	40	provisions	provision	NOUN
inlawrev-3793	409	41	concerning	concern	VERB
inlawrev-3793	409	42	ctps	ctps	NOUN
inlawrev-3793	409	43	,	,	PUNCT
inlawrev-3793	409	44	this	this	DET
inlawrev-3793	409	45	legislation	legislation	NOUN
inlawrev-3793	409	46	set	set	VERB
inlawrev-3793	409	47	forth	forth	ADP
inlawrev-3793	409	48	definitions	definition	NOUN
inlawrev-3793	409	49	for	for	ADP
inlawrev-3793	409	50	both	both	CCONJ
inlawrev-3793	409	51	the	the	DET
inlawrev-3793	409	52	gross	gross	ADJ
inlawrev-3793	409	53	retail	retail	NOUN
inlawrev-3793	409	54	and	and	CCONJ
inlawrev-3793	409	55	income	income	NOUN
inlawrev-3793	409	56	incremental	incremental	ADJ
inlawrev-3793	409	57	amounts	amount	NOUN
inlawrev-3793	409	58	.	.	PUNCT
inlawrev-3793	410	1	'	'	PUNCT
inlawrev-3793	410	2	^^	^^	CCONJ
inlawrev-3793	410	3	applicants	applicant	NOUN
inlawrev-3793	410	4	for	for	ADP
inlawrev-3793	410	5	an	an	DET
inlawrev-3793	410	6	edge	edge	NOUN
inlawrev-3793	410	7	credit	credit	NOUN
inlawrev-3793	410	8	must	must	AUX
inlawrev-3793	410	9	agree	agree	VERB
inlawrev-3793	410	10	to	to	PART
inlawrev-3793	410	11	maintain	maintain	VERB
inlawrev-3793	410	12	operations	operation	NOUN
inlawrev-3793	410	13	for	for	ADP
inlawrev-3793	410	14	at	at	ADV
inlawrev-3793	410	15	least	least	ADV
inlawrev-3793	410	16	two	two	NUM
inlawrev-3793	410	17	years	year	NOUN
inlawrev-3793	410	18	after	after	ADP
inlawrev-3793	410	19	the	the	DET
inlawrev-3793	410	20	last	last	ADJ
inlawrev-3793	410	21	year	year	NOUN
inlawrev-3793	410	22	in	in	ADP
inlawrev-3793	410	23	which	which	PRON
inlawrev-3793	410	24	a	a	DET
inlawrev-3793	410	25	credit	credit	NOUN
inlawrev-3793	410	26	or	or	CCONJ
inlawrev-3793	410	27	carryover	carryover	NOUN
inlawrev-3793	410	28	is	be	AUX
inlawrev-3793	410	29	claimed	claim	VERB
inlawrev-3793	410	30	.	.	PUNCT
inlawrev-3793	411	1	*	*	PUNCT
inlawrev-3793	411	2	^^	^^	PUNCT
inlawrev-3793	411	3	previously	previously	ADV
inlawrev-3793	411	4	an	an	DET
inlawrev-3793	411	5	applicant	applicant	NOUN
inlawrev-3793	411	6	had	have	VERB
inlawrev-3793	411	7	to	to	PART
inlawrev-3793	411	8	agree	agree	VERB
inlawrev-3793	411	9	to	to	PART
inlawrev-3793	411	10	maintain	maintain	VERB
inlawrev-3793	411	11	operations	operation	NOUN
inlawrev-3793	411	12	in	in	ADP
inlawrev-3793	411	13	the	the	DET
inlawrev-3793	411	14	state	state	NOUN
inlawrev-3793	411	15	for	for	ADP
inlawrev-3793	411	16	a	a	DET
inlawrev-3793	411	17	period	period	NOUN
inlawrev-3793	411	18	twice	twice	ADV
inlawrev-3793	411	19	as	as	ADV
inlawrev-3793	411	20	long	long	ADV
inlawrev-3793	411	21	as	as	ADP
inlawrev-3793	411	22	the	the	DET
inlawrev-3793	411	23	term	term	NOUN
inlawrev-3793	411	24	of	of	ADP
inlawrev-3793	411	25	the	the	DET
inlawrev-3793	411	26	credit	credit	NOUN
inlawrev-3793	411	27	.	.	PUNCT
inlawrev-3793	412	1	'	'	PUNCT
inlawrev-3793	412	2	^^	^^	PUNCT
inlawrev-3793	412	3	also	also	ADV
inlawrev-3793	412	4	,	,	PUNCT
inlawrev-3793	412	5	the	the	DET
inlawrev-3793	412	6	$	$	SYM
inlawrev-3793	412	7	5	5	NUM
inlawrev-3793	412	8	million	million	NUM
inlawrev-3793	412	9	statewide	statewide	ADJ
inlawrev-3793	412	10	annual	annual	ADJ
inlawrev-3793	412	11	cap	cap	NOUN
inlawrev-3793	412	12	on	on	ADP
inlawrev-3793	412	13	edge	edge	NOUN
inlawrev-3793	412	14	credits	credit	NOUN
inlawrev-3793	412	15	forjob	forjob	NOUN
inlawrev-3793	412	16	retention	retention	NOUN
inlawrev-3793	412	17	was	be	AUX
inlawrev-3793	412	18	extended	extend	VERB
inlawrev-3793	412	19	through	through	ADP
inlawrev-3793	412	20	the	the	DET
inlawrev-3793	412	21	2006	2006	NUM
inlawrev-3793	412	22	and	and	CCONJ
inlawrev-3793	412	23	2007	2007	NUM
inlawrev-3793	412	24	state	state	NOUN
inlawrev-3793	412	25	fiscal	fiscal	ADJ
inlawrev-3793	412	26	years	year	NOUN
inlawrev-3793	412	27	.	.	PUNCT
inlawrev-3793	413	1	^^^	^^^	ADP
inlawrev-3793	413	2	the	the	DET
inlawrev-3793	413	3	general	general	ADJ
inlawrev-3793	413	4	assembly	assembly	NOUN
inlawrev-3793	413	5	authorized	authorize	VERB
inlawrev-3793	413	6	department	department	PROPN
inlawrev-3793	413	7	of	of	ADP
inlawrev-3793	413	8	defense	defense	PROPN
inlawrev-3793	413	9	aerospace	aerospace	NOUN
inlawrev-3793	413	10	contractors	contractor	NOUN
inlawrev-3793	413	11	to	to	PART
inlawrev-3793	413	12	calculate	calculate	VERB
inlawrev-3793	413	13	the	the	DET
inlawrev-3793	413	14	research	research	NOUN
inlawrev-3793	413	15	expense	expense	NOUN
inlawrev-3793	413	16	tax	tax	NOUN
inlawrev-3793	413	17	credit	credit	NOUN
inlawrev-3793	413	18	in	in	ADP
inlawrev-3793	413	19	a	a	DET
inlawrev-3793	413	20	different	different	ADJ
inlawrev-3793	413	21	way	way	NOUN
inlawrev-3793	413	22	.	.	PUNCT
inlawrev-3793	414	1	the	the	DET
inlawrev-3793	414	2	calculation	calculation	NOUN
inlawrev-3793	414	3	allows	allow	VERB
inlawrev-3793	414	4	the	the	DET
inlawrev-3793	414	5	contractor	contractor	NOUN
inlawrev-3793	414	6	to	to	PART
inlawrev-3793	414	7	multiply	multiply	VERB
inlawrev-3793	414	8	the	the	DET
inlawrev-3793	414	9	difference	difference	NOUN
inlawrev-3793	414	10	between	between	ADP
inlawrev-3793	414	11	the	the	DET
inlawrev-3793	414	12	contractor	contractor	NOUN
inlawrev-3793	414	13	's	's	PART
inlawrev-3793	414	14	qualified	qualified	ADJ
inlawrev-3793	414	15	research	research	NOUN
inlawrev-3793	414	16	expenses	expense	NOUN
inlawrev-3793	414	17	for	for	ADP
inlawrev-3793	414	18	the	the	DET
inlawrev-3793	414	19	taxable	taxable	ADJ
inlawrev-3793	414	20	year	year	NOUN
inlawrev-3793	414	21	and	and	CCONJ
inlawrev-3793	414	22	50	50	NUM
inlawrev-3793	414	23	%	%	NOUN
inlawrev-3793	414	24	of	of	ADP
inlawrev-3793	414	25	the	the	DET
inlawrev-3793	414	26	average	average	NOUN
inlawrev-3793	414	27	of	of	ADP
inlawrev-3793	414	28	the	the	DET
inlawrev-3793	414	29	contractor	contractor	NOUN
inlawrev-3793	414	30	's	's	PART
inlawrev-3793	414	31	qualified	qualified	ADJ
inlawrev-3793	414	32	research	research	NOUN
inlawrev-3793	414	33	expenses	expense	NOUN
inlawrev-3793	414	34	for	for	ADP
inlawrev-3793	414	35	the	the	DET
inlawrev-3793	414	36	preceding	precede	VERB
inlawrev-3793	414	37	three	three	NUM
inlawrev-3793	414	38	taxable	taxable	ADJ
inlawrev-3793	414	39	years	year	NOUN
inlawrev-3793	414	40	by	by	ADP
inlawrev-3793	414	41	a	a	DET
inlawrev-3793	414	42	percentage	percentage	NOUN
inlawrev-3793	414	43	to	to	PART
inlawrev-3793	414	44	be	be	AUX
inlawrev-3793	414	45	determined	determine	VERB
inlawrev-3793	414	46	by	by	ADP
inlawrev-3793	414	47	the	the	DET
inlawrev-3793	414	48	ledc	ledc	NOUN
inlawrev-3793	414	49	that	that	PRON
inlawrev-3793	414	50	may	may	AUX
inlawrev-3793	414	51	not	not	PART
inlawrev-3793	414	52	to	to	PART
inlawrev-3793	414	53	same	same	ADJ
inlawrev-3793	414	54	industry	industry	NOUN
inlawrev-3793	414	55	sector	sector	NOUN
inlawrev-3793	414	56	to	to	PART
inlawrev-3793	414	57	which	which	PRON
inlawrev-3793	414	58	the	the	DET
inlawrev-3793	414	59	applicant	applicant	NOUN
inlawrev-3793	414	60	's	's	PART
inlawrev-3793	414	61	business	business	NOUN
inlawrev-3793	414	62	belongs	belong	VERB
inlawrev-3793	414	63	in	in	ADP
inlawrev-3793	414	64	the	the	DET
inlawrev-3793	414	65	county	county	NOUN
inlawrev-3793	414	66	in	in	ADP
inlawrev-3793	414	67	which	which	PRON
inlawrev-3793	414	68	the	the	DET
inlawrev-3793	414	69	applicant	applicant	NOUN
inlawrev-3793	414	70	's	's	PART
inlawrev-3793	414	71	business	business	NOUN
inlawrev-3793	414	72	is	be	AUX
inlawrev-3793	414	73	located	locate	VERB
inlawrev-3793	414	74	,	,	PUNCT
inlawrev-3793	414	75	if	if	SCONJ
inlawrev-3793	414	76	there	there	PRON
inlawrev-3793	414	77	is	be	VERB
inlawrev-3793	414	78	more	more	ADJ
inlawrev-3793	414	79	than	than	ADP
inlawrev-3793	414	80	one	one	NUM
inlawrev-3793	414	81	business	business	NOUN
inlawrev-3793	414	82	in	in	ADP
inlawrev-3793	414	83	that	that	DET
inlawrev-3793	414	84	industry	industry	NOUN
inlawrev-3793	414	85	sector	sector	NOUN
inlawrev-3793	414	86	in	in	ADP
inlawrev-3793	414	87	the	the	DET
inlawrev-3793	414	88	county	county	NOUN
inlawrev-3793	414	89	;	;	PUNCT
inlawrev-3793	414	90	(	(	PUNCT
inlawrev-3793	414	91	2	2	X
inlawrev-3793	414	92	)	)	PUNCT
inlawrev-3793	414	93	all	all	DET
inlawrev-3793	414	94	employees	employee	NOUN
inlawrev-3793	414	95	working	work	VERB
inlawrev-3793	414	96	in	in	ADP
inlawrev-3793	414	97	the	the	DET
inlawrev-3793	414	98	same	same	ADJ
inlawrev-3793	414	99	industry	industry	NOUN
inlawrev-3793	414	100	sector	sector	NOUN
inlawrev-3793	414	101	to	to	PART
inlawrev-3793	414	102	which	which	PRON
inlawrev-3793	414	103	the	the	DET
inlawrev-3793	414	104	applicant	applicant	NOUN
inlawrev-3793	414	105	's	's	PART
inlawrev-3793	414	106	business	business	NOUN
inlawrev-3793	414	107	belongs	belong	VERB
inlawrev-3793	414	108	in	in	ADP
inlawrev-3793	414	109	indiana	indiana	PROPN
inlawrev-3793	414	110	,	,	PUNCT
inlawrev-3793	414	111	if	if	SCONJ
inlawrev-3793	414	112	the	the	DET
inlawrev-3793	414	113	applicant	applicant	NOUN
inlawrev-3793	414	114	's	's	PART
inlawrev-3793	414	115	business	business	NOUN
inlawrev-3793	414	116	is	be	AUX
inlawrev-3793	414	117	the	the	DET
inlawrev-3793	414	118	only	only	ADJ
inlawrev-3793	414	119	business	business	NOUN
inlawrev-3793	414	120	in	in	ADP
inlawrev-3793	414	121	that	that	DET
inlawrev-3793	414	122	industry	industry	NOUN
inlawrev-3793	414	123	sector	sector	NOUN
inlawrev-3793	414	124	in	in	ADP
inlawrev-3793	414	125	the	the	DET
inlawrev-3793	414	126	county	county	NOUN
inlawrev-3793	414	127	in	in	ADP
inlawrev-3793	414	128	which	which	PRON
inlawrev-3793	414	129	the	the	DET
inlawrev-3793	414	130	applicant	applicant	NOUN
inlawrev-3793	414	131	's	's	PART
inlawrev-3793	414	132	business	business	NOUN
inlawrev-3793	414	133	is	be	AUX
inlawrev-3793	414	134	located	locate	VERB
inlawrev-3793	414	135	but	but	CCONJ
inlawrev-3793	414	136	there	there	PRON
inlawrev-3793	414	137	is	be	VERB
inlawrev-3793	414	138	more	more	ADJ
inlawrev-3793	414	139	than	than	ADP
inlawrev-3793	414	140	one	one	NUM
inlawrev-3793	414	141	business	business	NOUN
inlawrev-3793	414	142	in	in	ADP
inlawrev-3793	414	143	that	that	DET
inlawrev-3793	414	144	industry	industry	NOUN
inlawrev-3793	414	145	sector	sector	NOUN
inlawrev-3793	414	146	in	in	ADP
inlawrev-3793	414	147	indiana	indiana	PROPN
inlawrev-3793	414	148	;	;	PUNCT
inlawrev-3793	414	149	or	or	CCONJ
inlawrev-3793	414	150	(	(	PUNCT
inlawrev-3793	414	151	3	3	X
inlawrev-3793	414	152	)	)	PUNCT
inlawrev-3793	414	153	all	all	DET
inlawrev-3793	414	154	employees	employee	NOUN
inlawrev-3793	414	155	working	work	VERB
inlawrev-3793	414	156	in	in	ADP
inlawrev-3793	414	157	the	the	DET
inlawrev-3793	414	158	county	county	NOUN
inlawrev-3793	414	159	in	in	ADP
inlawrev-3793	414	160	which	which	PRON
inlawrev-3793	414	161	the	the	DET
inlawrev-3793	414	162	applicant	applicant	NOUN
inlawrev-3793	414	163	's	's	PART
inlawrev-3793	414	164	business	business	NOUN
inlawrev-3793	414	165	is	be	AUX
inlawrev-3793	414	166	located	locate	VERB
inlawrev-3793	414	167	,	,	PUNCT
inlawrev-3793	414	168	if	if	SCONJ
inlawrev-3793	414	169	the	the	DET
inlawrev-3793	414	170	applicant	applicant	NOUN
inlawrev-3793	414	171	's	's	PART
inlawrev-3793	414	172	business	business	NOUN
inlawrev-3793	414	173	is	be	AUX
inlawrev-3793	414	174	the	the	DET
inlawrev-3793	414	175	only	only	ADJ
inlawrev-3793	414	176	business	business	NOUN
inlawrev-3793	414	177	in	in	ADP
inlawrev-3793	414	178	indiana	indiana	PROPN
inlawrev-3793	414	179	in	in	ADP
inlawrev-3793	414	180	the	the	DET
inlawrev-3793	414	181	industry	industry	NOUN
inlawrev-3793	414	182	sector	sector	NOUN
inlawrev-3793	414	183	to	to	PART
inlawrev-3793	414	184	which	which	PRON
inlawrev-3793	414	185	the	the	DET
inlawrev-3793	414	186	applicant	applicant	NOUN
inlawrev-3793	414	187	's	's	PART
inlawrev-3793	414	188	business	business	NOUN
inlawrev-3793	414	189	belongs	belong	VERB
inlawrev-3793	414	190	.	.	PUNCT
inlawrev-3793	415	1	fiscal	fiscal	ADJ
inlawrev-3793	415	2	impact	impact	NOUN
inlawrev-3793	415	3	statement	statement	NOUN
inlawrev-3793	415	4	sb4	sb4	NOUN
inlawrev-3793	415	5	1	1	NUM
inlawrev-3793	415	6	4	4	NUM
inlawrev-3793	415	7	,	,	PUNCT
inlawrev-3793	415	8	supra	supra	NOUN
inlawrev-3793	415	9	note	note	NOUN
inlawrev-3793	415	10	1	1	NUM
inlawrev-3793	415	11	50	50	NUM
inlawrev-3793	415	12	,	,	PUNCT
inlawrev-3793	415	13	at	at	ADP
inlawrev-3793	415	14	1	1	NUM
inlawrev-3793	415	15	.	.	PUNCT
inlawrev-3793	416	1	152	152	NUM
inlawrev-3793	416	2	.	.	PUNCT
inlawrev-3793	416	3	mat	mat	PROPN
inlawrev-3793	416	4	2	2	NUM
inlawrev-3793	416	5	.	.	SYM
inlawrev-3793	416	6	153	153	NUM
inlawrev-3793	416	7	.	.	PUNCT
inlawrev-3793	417	1	w.;lnd	w.;lnd	PROPN
inlawrev-3793	417	2	.	.	PUNCT
inlawrev-3793	418	1	code	code	PROPN
inlawrev-3793	418	2	§	§	PROPN
inlawrev-3793	418	3	6	6	NUM
inlawrev-3793	418	4	-	-	SYM
inlawrev-3793	418	5	3.1	3.1	NUM
inlawrev-3793	418	6	-	-	PUNCT
inlawrev-3793	418	7	13	13	NUM
inlawrev-3793	418	8	-	-	SYM
inlawrev-3793	418	9	15.5	15.5	NUM
inlawrev-3793	418	10	.	.	NOUN
inlawrev-3793	418	11	1	1	NUM
inlawrev-3793	418	12	54	54	NUM
inlawrev-3793	418	13	.	.	PUNCT
inlawrev-3793	419	1	fiscalimpact	fiscalimpact	ADJ
inlawrev-3793	419	2	statement	statement	NOUN
inlawrev-3793	419	3	sb4	sb4	NOUN
inlawrev-3793	419	4	1	1	NUM
inlawrev-3793	419	5	4	4	NUM
inlawrev-3793	419	6	,	,	PUNCT
inlawrev-3793	419	7	supra	supra	NOUN
inlawrev-3793	419	8	note	note	NOUN
inlawrev-3793	419	9	1	1	NUM
inlawrev-3793	419	10	50	50	NUM
inlawrev-3793	419	11	,	,	PUNCT
inlawrev-3793	419	12	at	at	ADP
inlawrev-3793	419	13	2	2	NUM
inlawrev-3793	419	14	(	(	PUNCT
inlawrev-3793	419	15	explaining	explain	VERB
inlawrev-3793	419	16	ind	ind	NOUN
inlawrev-3793	419	17	.	.	PUNCT
inlawrev-3793	420	1	code	code	PROPN
inlawrev-3793	420	2	§	§	PROPN
inlawrev-3793	420	3	6	6	NUM
inlawrev-3793	420	4	-	-	SYM
inlawrev-3793	420	5	3.1	3.1	NUM
inlawrev-3793	420	6	13	13	NUM
inlawrev-3793	420	7	-	-	SYM
inlawrev-3793	420	8	15	15	NUM
inlawrev-3793	420	9	)	)	PUNCT
inlawrev-3793	420	10	.	.	PUNCT
inlawrev-3793	421	1	155	155	NUM
inlawrev-3793	421	2	.	.	PUNCT
inlawrev-3793	422	1	fiscalimpactstatementsb496	fiscalimpactstatementsb496	PROPN
inlawrev-3793	422	2	,	,	PUNCT
inlawrev-3793	422	3	5m/7rfl	5m/7rfl	NUM
inlawrev-3793	422	4	note	note	VERB
inlawrev-3793	422	5	55	55	NUM
inlawrev-3793	422	6	,	,	PUNCT
inlawrev-3793	422	7	at	at	ADP
inlawrev-3793	422	8	1	1	NUM
inlawrev-3793	422	9	.	.	NOUN
inlawrev-3793	422	10	156	156	NUM
inlawrev-3793	422	11	.	.	PUNCT
inlawrev-3793	423	1	ind	ind	PROPN
inlawrev-3793	423	2	.	.	PUNCT
inlawrev-3793	423	3	code	code	PROPN
inlawrev-3793	423	4	§	§	PROPN
inlawrev-3793	423	5	§	§	PROPN
inlawrev-3793	423	6	36	36	NUM
inlawrev-3793	423	7	-	-	SYM
inlawrev-3793	423	8	7	7	NUM
inlawrev-3793	423	9	-	-	PUNCT
inlawrev-3793	423	10	13:2.6	13:2.6	NUM
inlawrev-3793	423	11	,	,	PUNCT
inlawrev-3793	423	12	-3.4	-3.4	NOUN
inlawrev-3793	423	13	;	;	PUNCT
inlawrev-3793	423	14	36	36	NUM
inlawrev-3793	423	15	-	-	SYM
inlawrev-3793	423	16	7	7	NUM
inlawrev-3793	423	17	-	-	NUM
inlawrev-3793	423	18	32	32	NUM
inlawrev-3793	423	19	-	-	SYM
inlawrev-3793	423	20	6.5	6.5	NUM
inlawrev-3793	423	21	,	,	PUNCT
inlawrev-3793	423	22	-8.5	-8.5	INTJ
inlawrev-3793	423	23	.	.	PUNCT
inlawrev-3793	424	1	157	157	NUM
inlawrev-3793	424	2	.	.	PUNCT
inlawrev-3793	425	1	fiscal	fiscal	ADJ
inlawrev-3793	425	2	impact	impact	NOUN
inlawrev-3793	425	3	statement	statement	NOUN
inlawrev-3793	425	4	sb414	sb414	PROPN
inlawrev-3793	425	5	,	,	PUNCT
inlawrev-3793	425	6	supra	supra	PROPN
inlawrev-3793	425	7	note	note	PROPN
inlawrev-3793	425	8	150	150	NUM
inlawrev-3793	425	9	,	,	PUNCT
inlawrev-3793	425	10	at	at	ADP
inlawrev-3793	425	11	2	2	NUM
inlawrev-3793	425	12	.	.	NOUN
inlawrev-3793	425	13	158	158	NUM
inlawrev-3793	425	14	.	.	PUNCT
inlawrev-3793	426	1	w.	w.	PROPN
inlawrev-3793	426	2	§	§	PROPN
inlawrev-3793	426	3	§	§	PROPN
inlawrev-3793	426	4	6	6	NUM
inlawrev-3793	426	5	-	-	SYM
inlawrev-3793	426	6	3.1	3.1	NUM
inlawrev-3793	426	7	-	-	SYM
inlawrev-3793	426	8	13	13	NUM
inlawrev-3793	426	9	-	-	PUNCT
inlawrev-3793	426	10	19,-19.5	19,-19.5	NUM
inlawrev-3793	426	11	.	.	PUNCT
inlawrev-3793	427	1	159	159	NUM
inlawrev-3793	427	2	.	.	PUNCT
inlawrev-3793	428	1	m§	m§	PROPN
inlawrev-3793	428	2	6	6	NUM
inlawrev-3793	428	3	-	-	SYM
inlawrev-3793	428	4	3.1	3.1	NUM
inlawrev-3793	428	5	-	-	SYM
inlawrev-3793	428	6	13	13	NUM
inlawrev-3793	428	7	-	-	SYM
inlawrev-3793	428	8	18	18	NUM
inlawrev-3793	428	9	.	.	PUNCT
inlawrev-3793	428	10	1256	1256	NUM
inlawrev-3793	428	11	indiana	indiana	PROPN
inlawrev-3793	428	12	law	law	PROPN
inlawrev-3793	428	13	revffiw	revffiw	VERB
inlawrev-3793	429	1	[	[	X
inlawrev-3793	429	2	vol	vol	NOUN
inlawrev-3793	429	3	.	.	PUNCT
inlawrev-3793	430	1	39:1239	39:1239	NUM
inlawrev-3793	430	2	exceed	exceed	VERB
inlawrev-3793	430	3	10%j^	10%j^	NUM
inlawrev-3793	430	4	the	the	DET
inlawrev-3793	430	5	general	general	ADJ
inlawrev-3793	430	6	assembly	assembly	NOUN
inlawrev-3793	430	7	also	also	ADV
inlawrev-3793	430	8	added	add	VERB
inlawrev-3793	430	9	provisions	provision	NOUN
inlawrev-3793	430	10	to	to	ADP
inlawrev-3793	430	11	various	various	ADJ
inlawrev-3793	430	12	statutes	statute	NOUN
inlawrev-3793	430	13	,	,	PUNCT
inlawrev-3793	430	14	which	which	DET
inlawrev-3793	430	15	provisions	provision	NOUN
inlawrev-3793	430	16	require	require	VERB
inlawrev-3793	430	17	notice	notice	NOUN
inlawrev-3793	430	18	to	to	PART
inlawrev-3793	430	19	be	be	AUX
inlawrev-3793	430	20	given	give	VERB
inlawrev-3793	430	21	to	to	ADP
inlawrev-3793	430	22	any	any	DET
inlawrev-3793	430	23	taxing	tax	VERB
inlawrev-3793	430	24	unit	unit	NOUN
inlawrev-3793	430	25	that	that	PRON
inlawrev-3793	430	26	is	be	AUX
inlawrev-3793	430	27	affected	affect	VERB
inlawrev-3793	430	28	by	by	ADP
inlawrev-3793	430	29	the	the	DET
inlawrev-3793	430	30	creation	creation	NOUN
inlawrev-3793	430	31	of	of	ADP
inlawrev-3793	430	32	a	a	DET
inlawrev-3793	430	33	community	community	NOUN
inlawrev-3793	430	34	revitalization	revitalization	NOUN
inlawrev-3793	430	35	enhancement	enhancement	NOUN
inlawrev-3793	430	36	district	district	NOUN
inlawrev-3793	430	37	or	or	CCONJ
inlawrev-3793	430	38	a	a	DET
inlawrev-3793	430	39	professional	professional	ADJ
inlawrev-3793	430	40	sports	sport	NOUN
inlawrev-3793	430	41	development	development	NOUN
inlawrev-3793	430	42	area.^^	area.^^	X
inlawrev-3793	430	43	'	'	PUNCT
inlawrev-3793	430	44	previously	previously	ADV
inlawrev-3793	430	45	,	,	PUNCT
inlawrev-3793	430	46	the	the	DET
inlawrev-3793	430	47	hoosier	hoosier	NOUN
inlawrev-3793	430	48	business	business	NOUN
inlawrev-3793	430	49	investment	investment	NOUN
inlawrev-3793	430	50	tax	tax	NOUN
inlawrev-3793	430	51	credit	credit	NOUN
inlawrev-3793	430	52	was	be	AUX
inlawrev-3793	430	53	allowed	allow	VERB
inlawrev-3793	430	54	for	for	ADP
inlawrev-3793	430	55	the	the	DET
inlawrev-3793	430	56	lesser	less	ADJ
inlawrev-3793	430	57	of	of	ADP
inlawrev-3793	430	58	the	the	DET
inlawrev-3793	430	59	company	company	NOUN
inlawrev-3793	430	60	's	's	PART
inlawrev-3793	430	61	state	state	NOUN
inlawrev-3793	430	62	tax	tax	NOUN
inlawrev-3793	430	63	liability	liability	NOUN
inlawrev-3793	430	64	growth	growth	NOUN
inlawrev-3793	430	65	or	or	CCONJ
inlawrev-3793	430	66	30	30	NUM
inlawrev-3793	430	67	%	%	NOUN
inlawrev-3793	430	68	of	of	ADP
inlawrev-3793	430	69	an	an	DET
inlawrev-3793	430	70	investment	investment	NOUN
inlawrev-3793	430	71	which	which	PRON
inlawrev-3793	430	72	met	meet	VERB
inlawrev-3793	430	73	certain	certain	ADJ
inlawrev-3793	430	74	conditions	condition	NOUN
inlawrev-3793	430	75	provided	provide	VERB
inlawrev-3793	430	76	in	in	ADP
inlawrev-3793	430	77	statute	statute	NOUN
inlawrev-3793	430	78	.	.	PUNCT
inlawrev-3793	431	1	that	that	DET
inlawrev-3793	431	2	amount	amount	NOUN
inlawrev-3793	431	3	was	be	AUX
inlawrev-3793	431	4	changed	change	VERB
inlawrev-3793	431	5	from	from	ADP
inlawrev-3793	431	6	30	30	NUM
inlawrev-3793	431	7	%	%	NOUN
inlawrev-3793	431	8	to	to	ADP
inlawrev-3793	431	9	a	a	DET
inlawrev-3793	431	10	percentage	percentage	NOUN
inlawrev-3793	431	11	to	to	PART
inlawrev-3793	431	12	be	be	AUX
inlawrev-3793	431	13	determined	determine	VERB
inlawrev-3793	431	14	by	by	ADP
inlawrev-3793	431	15	the	the	DET
inlawrev-3793	431	16	bedc	bedc	NOUN
inlawrev-3793	431	17	,	,	PUNCT
inlawrev-3793	431	18	and	and	CCONJ
inlawrev-3793	431	19	the	the	DET
inlawrev-3793	431	20	state	state	NOUN
inlawrev-3793	431	21	liability	liability	NOUN
inlawrev-3793	431	22	tax	tax	NOUN
inlawrev-3793	431	23	growth	growth	NOUN
inlawrev-3793	431	24	option	option	NOUN
inlawrev-3793	431	25	was	be	AUX
inlawrev-3793	431	26	deleted	delete	VERB
inlawrev-3793	431	27	.	.	PUNCT
inlawrev-3793	432	1	*	*	PUNCT
inlawrev-3793	432	2	^^	^^	PUNCT
inlawrev-3793	432	3	the	the	DET
inlawrev-3793	432	4	percentage	percentage	NOUN
inlawrev-3793	432	5	determined	determine	VERB
inlawrev-3793	432	6	by	by	ADP
inlawrev-3793	432	7	the	the	DET
inlawrev-3793	432	8	ledc	ledc	NOUN
inlawrev-3793	432	9	is	be	AUX
inlawrev-3793	432	10	not	not	PART
inlawrev-3793	432	11	allowed	allow	VERB
inlawrev-3793	432	12	to	to	PART
inlawrev-3793	432	13	exceed	exceed	VERB
inlawrev-3793	432	14	10%.^^^	10%.^^^	NUM
inlawrev-3793	432	15	this	this	DET
inlawrev-3793	432	16	legislation	legislation	NOUN
inlawrev-3793	432	17	also	also	ADV
inlawrev-3793	432	18	removed	remove	VERB
inlawrev-3793	432	19	the	the	DET
inlawrev-3793	432	20	residency	residency	NOUN
inlawrev-3793	432	21	requirement	requirement	NOUN
inlawrev-3793	432	22	for	for	ADP
inlawrev-3793	432	23	the	the	DET
inlawrev-3793	432	24	credit	credit	NOUN
inlawrev-3793	432	25	.	.	PUNCT
inlawrev-3793	433	1	'^	'^	NOUN
inlawrev-3793	433	2	the	the	DET
inlawrev-3793	433	3	ledc	ledc	NOUN
inlawrev-3793	433	4	is	be	AUX
inlawrev-3793	433	5	also	also	ADV
inlawrev-3793	433	6	allowed	allow	VERB
inlawrev-3793	433	7	to	to	PART
inlawrev-3793	433	8	specify	specify	VERB
inlawrev-3793	433	9	the	the	DET
inlawrev-3793	433	10	carryover	carryover	NOUN
inlawrev-3793	433	11	for	for	ADP
inlawrev-3793	433	12	this	this	DET
inlawrev-3793	433	13	credit	credit	NOUN
inlawrev-3793	433	14	,	,	PUNCT
inlawrev-3793	433	15	but	but	CCONJ
inlawrev-3793	433	16	the	the	DET
inlawrev-3793	433	17	carryover	carryover	NOUN
inlawrev-3793	433	18	period	period	NOUN
inlawrev-3793	433	19	may	may	AUX
inlawrev-3793	433	20	not	not	PART
inlawrev-3793	433	21	exceed	exceed	VERB
inlawrev-3793	433	22	nine	nine	NUM
inlawrev-3793	433	23	years	year	NOUN
inlawrev-3793	433	24	.	.	PUNCT
inlawrev-3793	434	1	*	*	PUNCT
inlawrev-3793	434	2	^^	^^	PUNCT
inlawrev-3793	434	3	this	this	DET
inlawrev-3793	434	4	legislation	legislation	NOUN
inlawrev-3793	434	5	also	also	ADV
inlawrev-3793	434	6	contained	contain	VERB
inlawrev-3793	434	7	provisions	provision	NOUN
inlawrev-3793	434	8	which	which	PRON
inlawrev-3793	434	9	added	add	VERB
inlawrev-3793	434	10	both	both	PRON
inlawrev-3793	434	11	of	of	ADP
inlawrev-3793	434	12	the	the	DET
inlawrev-3793	434	13	following	follow	VERB
inlawrev-3793	434	14	items	item	NOUN
inlawrev-3793	434	15	to	to	ADP
inlawrev-3793	434	16	the	the	DET
inlawrev-3793	434	17	list	list	NOUN
inlawrev-3793	434	18	of	of	ADP
inlawrev-3793	434	19	allowable	allowable	ADJ
inlawrev-3793	434	20	expenses	expense	NOUN
inlawrev-3793	434	21	for	for	ADP
inlawrev-3793	434	22	the	the	DET
inlawrev-3793	434	23	hoosier	hoosier	NOUN
inlawrev-3793	434	24	business	business	NOUN
inlawrev-3793	434	25	investment	investment	NOUN
inlawrev-3793	434	26	tax	tax	NOUN
inlawrev-3793	434	27	credit	credit	NOUN
inlawrev-3793	434	28	:	:	PUNCT
inlawrev-3793	434	29	(	(	PUNCT
inlawrev-3793	434	30	1	1	X
inlawrev-3793	434	31	)	)	PUNCT
inlawrev-3793	434	32	distribution	distribution	NOUN
inlawrev-3793	434	33	,	,	PUNCT
inlawrev-3793	434	34	transportation	transportation	NOUN
inlawrev-3793	434	35	,	,	PUNCT
inlawrev-3793	434	36	and	and	CCONJ
inlawrev-3793	434	37	logistical	logistical	ADJ
inlawrev-3793	434	38	distribution	distribution	NOUN
inlawrev-3793	434	39	equipment	equipment	NOUN
inlawrev-3793	434	40	;	;	PUNCT
inlawrev-3793	434	41	and	and	CCONJ
inlawrev-3793	434	42	(	(	PUNCT
inlawrev-3793	434	43	2	2	X
inlawrev-3793	434	44	)	)	PUNCT
inlawrev-3793	434	45	costs	cost	NOUN
inlawrev-3793	434	46	incurred	incur	VERB
inlawrev-3793	434	47	before	before	ADP
inlawrev-3793	434	48	2008	2008	NUM
inlawrev-3793	434	49	relating	relate	VERB
inlawrev-3793	434	50	to	to	ADP
inlawrev-3793	434	51	motion	motion	NOUN
inlawrev-3793	434	52	picture	picture	NOUN
inlawrev-3793	434	53	or	or	CCONJ
inlawrev-3793	434	54	audio	audio	NOUN
inlawrev-3793	434	55	production	production	NOUN
inlawrev-3793	434	56	.	.	PUNCT
inlawrev-3793	435	1	^^^	^^^	ADP
inlawrev-3793	435	2	the	the	DET
inlawrev-3793	435	3	general	general	ADJ
inlawrev-3793	435	4	assembly	assembly	NOUN
inlawrev-3793	435	5	also	also	ADV
inlawrev-3793	435	6	opted	opt	VERB
inlawrev-3793	435	7	to	to	PART
inlawrev-3793	435	8	limit	limit	VERB
inlawrev-3793	435	9	a	a	DET
inlawrev-3793	435	10	taxpayer	taxpayer	NOUN
inlawrev-3793	435	11	to	to	ADP
inlawrev-3793	435	12	one	one	NUM
inlawrev-3793	435	13	state	state	NOUN
inlawrev-3793	435	14	tax	tax	NOUN
inlawrev-3793	435	15	credit	credit	NOUN
inlawrev-3793	435	16	per	per	ADP
inlawrev-3793	435	17	project	project	NOUN
inlawrev-3793	435	18	.	.	PUNCT
inlawrev-3793	436	1	^^^	^^^	PROPN
inlawrev-3793	436	2	n.	n.	PROPN
inlawrev-3793	436	3	indiana	indiana	PROPN
inlawrev-3793	436	4	supreme	supreme	PROPN
inlawrev-3793	436	5	court	court	PROPN
inlawrev-3793	436	6	decisions	decision	NOUN
inlawrev-3793	436	7	the	the	DET
inlawrev-3793	436	8	indiana	indiana	PROPN
inlawrev-3793	436	9	supreme	supreme	PROPN
inlawrev-3793	436	10	court	court	PROPN
inlawrev-3793	436	11	(	(	PUNCT
inlawrev-3793	436	12	"	"	PUNCT
inlawrev-3793	436	13	supreme	supreme	PROPN
inlawrev-3793	436	14	court	court	PROPN
inlawrev-3793	436	15	"	"	PUNCT
inlawrev-3793	436	16	)	)	PUNCT
inlawrev-3793	436	17	rendered	render	VERB
inlawrev-3793	436	18	a	a	DET
inlawrev-3793	436	19	variety	variety	NOUN
inlawrev-3793	436	20	ofopinions	ofopinion	NOUN
inlawrev-3793	436	21	from	from	ADP
inlawrev-3793	436	22	january	january	PROPN
inlawrev-3793	436	23	1	1	NUM
inlawrev-3793	436	24	,	,	PUNCT
inlawrev-3793	436	25	2005	2005	NUM
inlawrev-3793	436	26	,	,	PUNCT
inlawrev-3793	436	27	to	to	ADP
inlawrev-3793	436	28	december	december	PROPN
inlawrev-3793	436	29	31	31	NUM
inlawrev-3793	436	30	,	,	PUNCT
inlawrev-3793	436	31	2005	2005	NUM
inlawrev-3793	436	32	.	.	PUNCT
inlawrev-3793	437	1	the	the	DET
inlawrev-3793	437	2	supreme	supreme	PROPN
inlawrev-3793	437	3	court	court	PROPN
inlawrev-3793	437	4	issued	issue	VERB
inlawrev-3793	437	5	four	four	NUM
inlawrev-3793	437	6	opinions	opinion	NOUN
inlawrev-3793	437	7	in	in	ADP
inlawrev-3793	437	8	the	the	DET
inlawrev-3793	437	9	area	area	NOUN
inlawrev-3793	437	10	of	of	ADP
inlawrev-3793	437	11	taxation	taxation	NOUN
inlawrev-3793	437	12	,	,	PUNCT
inlawrev-3793	437	13	and	and	CCONJ
inlawrev-3793	437	14	all	all	DET
inlawrev-3793	437	15	four	four	NUM
inlawrev-3793	437	16	decisions	decision	NOUN
inlawrev-3793	437	17	related	relate	VERB
inlawrev-3793	437	18	to	to	ADP
inlawrev-3793	437	19	property	property	NOUN
inlawrev-3793	437	20	tax	tax	NOUN
inlawrev-3793	437	21	.	.	PUNCT
inlawrev-3793	438	1	1	1	X
inlawrev-3793	438	2	.	.	X
inlawrev-3793	438	3	lake	lake	PROPN
inlawrev-3793	438	4	county	county	PROPN
inlawrev-3793	438	5	property	property	NOUN
inlawrev-3793	438	6	tax	tax	NOUN
inlawrev-3793	438	7	assessment	assessment	NOUN
inlawrev-3793	438	8	board	board	NOUN
inlawrev-3793	438	9	of	of	ADP
inlawrev-3793	438	10	appeals	appeals	PROPN
inlawrev-3793	438	11	v.	v.	ADP
inlawrev-3793	438	12	bp	bp	PROPN
inlawrev-3793	438	13	amoco	amoco	PROPN
inlawrev-3793	438	14	corp	corp	PROPN
inlawrev-3793	438	15	.	.	PROPN
inlawrev-3793	438	16	'	'	NUM
inlawrev-3793	438	17	^^—in	^^—in	NUM
inlawrev-3793	438	18	may	may	AUX
inlawrev-3793	438	19	of	of	ADP
inlawrev-3793	438	20	1999	1999	NUM
inlawrev-3793	438	21	,	,	PUNCT
inlawrev-3793	438	22	bp	bp	PROPN
inlawrev-3793	438	23	amoco	amoco	PROPN
inlawrev-3793	438	24	corporation	corporation	PROPN
inlawrev-3793	438	25	(	(	PUNCT
inlawrev-3793	438	26	"	"	PUNCT
inlawrev-3793	438	27	bp	bp	PROPN
inlawrev-3793	438	28	"	"	PUNCT
inlawrev-3793	438	29	)	)	PUNCT
inlawrev-3793	438	30	filed	file	VERB
inlawrev-3793	438	31	an	an	DET
inlawrev-3793	438	32	appeal	appeal	NOUN
inlawrev-3793	438	33	seeking	seek	VERB
inlawrev-3793	438	34	refund	refund	NOUN
inlawrev-3793	438	35	of	of	ADP
inlawrev-3793	438	36	taxes	taxis	NOUN
inlawrev-3793	438	37	paid	pay	VERB
inlawrev-3793	438	38	from	from	ADP
inlawrev-3793	438	39	1995	1995	NUM
inlawrev-3793	438	40	to	to	ADP
inlawrev-3793	438	41	1999	1999	NUM
inlawrev-3793	438	42	on	on	ADP
inlawrev-3793	438	43	its	its	PRON
inlawrev-3793	438	44	lake	lake	NOUN
inlawrev-3793	438	45	county	county	NOUN
inlawrev-3793	438	46	personal	personal	ADJ
inlawrev-3793	438	47	property	property	NOUN
inlawrev-3793	438	48	,	,	PUNCT
inlawrev-3793	438	49	which	which	PRON
inlawrev-3793	438	50	it	it	PRON
inlawrev-3793	438	51	claimed	claim	VERB
inlawrev-3793	438	52	were	be	AUX
inlawrev-3793	438	53	"	"	PUNCT
inlawrev-3793	438	54	illegal	illegal	ADJ
inlawrev-3793	438	55	as	as	ADP
inlawrev-3793	438	56	a	a	DET
inlawrev-3793	438	57	matter	matter	NOUN
inlawrev-3793	438	58	of	of	ADP
inlawrev-3793	438	59	law	law	NOUN
inlawrev-3793	438	60	.	.	PUNCT
inlawrev-3793	439	1	"^^^	"^^^	PUNCT
inlawrev-3793	439	2	bp	bp	PROPN
inlawrev-3793	439	3	's	's	PART
inlawrev-3793	439	4	"	"	PUNCT
inlawrev-3793	439	5	specific	specific	ADJ
inlawrev-3793	439	6	claim	claim	NOUN
inlawrev-3793	439	7	was	be	AUX
inlawrev-3793	439	8	that	that	SCONJ
inlawrev-3793	439	9	the	the	DET
inlawrev-3793	439	10	county	county	NOUN
inlawrev-3793	439	11	had	have	VERB
inlawrev-3793	439	12	'	'	PUNCT
inlawrev-3793	439	13	systematically	systematically	ADV
inlawrev-3793	439	14	underassessed	underassesse	VERB
inlawrev-3793	439	15	property	property	NOUN
inlawrev-3793	439	16	in	in	ADP
inlawrev-3793	439	17	lake	lake	PROPN
inlawrev-3793	439	18	county	county	PROPN
inlawrev-3793	439	19	to	to	ADP
inlawrev-3793	439	20	[	[	X
inlawrev-3793	439	21	its	its	PRON
inlawrev-3793	439	22	]	]	PUNCT
inlawrev-3793	439	23	detriment	detriment	NOUN
inlawrev-3793	439	24	.	.	PUNCT
inlawrev-3793	440	1	'	'	PUNCT
inlawrev-3793	440	2	"	"	PUNCT
inlawrev-3793	440	3	'	'	PUNCT
inlawrev-3793	440	4	^	^	NOUN
inlawrev-3793	440	5	°	°	NOUN
inlawrev-3793	440	6	at	at	ADP
inlawrev-3793	440	7	the	the	DET
inlawrev-3793	440	8	time	time	NOUN
inlawrev-3793	440	9	of	of	ADP
inlawrev-3793	440	10	this	this	DET
inlawrev-3793	440	11	appeal	appeal	NOUN
inlawrev-3793	440	12	,	,	PUNCT
inlawrev-3793	440	13	indiana	indiana	PROPN
inlawrev-3793	440	14	law	law	PROPN
inlawrev-3793	440	15	only	only	ADV
inlawrev-3793	440	16	allowed	allow	VERB
inlawrev-3793	440	17	challenges	challenge	NOUN
inlawrev-3793	440	18	to	to	ADP
inlawrev-3793	440	19	assessments	assessment	NOUN
inlawrev-3793	440	20	on	on	ADP
inlawrev-3793	440	21	this	this	DET
inlawrev-3793	440	22	basis	basis	NOUN
inlawrev-3793	440	23	,	,	PUNCT
inlawrev-3793	440	24	but	but	CCONJ
inlawrev-3793	440	25	only	only	ADV
inlawrev-3793	440	26	in	in	ADP
inlawrev-3793	440	27	the	the	DET
inlawrev-3793	440	28	year	year	NOUN
inlawrev-3793	440	29	of	of	ADP
inlawrev-3793	440	30	assessment	assessment	NOUN
inlawrev-3793	440	31	.	.	PUNCT
inlawrev-3793	441	1	^^	^^	PUNCT
inlawrev-3793	441	2	*	*	PUNCT
inlawrev-3793	441	3	therefore	therefore	ADV
inlawrev-3793	441	4	,	,	PUNCT
inlawrev-3793	441	5	the	the	DET
inlawrev-3793	441	6	supreme	supreme	PROPN
inlawrev-3793	441	7	court	court	PROPN
inlawrev-3793	441	8	held	hold	VERB
inlawrev-3793	441	9	that	that	SCONJ
inlawrev-3793	441	10	the	the	DET
inlawrev-3793	441	11	1995	1995	NUM
inlawrev-3793	441	12	through	through	ADP
inlawrev-3793	441	13	1998	1998	NUM
inlawrev-3793	441	14	160	160	NUM
inlawrev-3793	441	15	.	.	PUNCT
inlawrev-3793	442	1	w.	w.	PROPN
inlawrev-3793	442	2	§	§	PROPN
inlawrev-3793	442	3	6	6	NUM
inlawrev-3793	442	4	-	-	SYM
inlawrev-3793	442	5	3.1	3.1	NUM
inlawrev-3793	442	6	-	-	PUNCT
inlawrev-3793	442	7	4	4	NUM
inlawrev-3793	442	8	-	-	SYM
inlawrev-3793	442	9	2.5	2.5	NUM
inlawrev-3793	442	10	.	.	PUNCT
inlawrev-3793	443	1	161	161	NUM
inlawrev-3793	443	2	.	.	PUNCT
inlawrev-3793	444	1	i	i	PRON
inlawrev-3793	444	2	d.	d.	PROPN
inlawrev-3793	444	3	§	§	PROPN
inlawrev-3793	444	4	§	§	PROPN
inlawrev-3793	444	5	36	36	NUM
inlawrev-3793	444	6	-	-	SYM
inlawrev-3793	444	7	7	7	NUM
inlawrev-3793	444	8	-	-	PUNCT
inlawrev-3793	444	9	13	13	NUM
inlawrev-3793	444	10	-	-	SYM
inlawrev-3793	444	11	10.5	10.5	NUM
inlawrev-3793	444	12	,	,	PUNCT
inlawrev-3793	444	13	-12	-12	PROPN
inlawrev-3793	444	14	,	,	PUNCT
inlawrev-3793	444	15	-12.1	-12.1	ADJ
inlawrev-3793	444	16	,	,	PUNCT
inlawrev-3793	444	17	-13	-13	NUM
inlawrev-3793	444	18	;	;	PUNCT
inlawrev-3793	444	19	36	36	NUM
inlawrev-3793	444	20	-	-	SYM
inlawrev-3793	444	21	7	7	NUM
inlawrev-3793	444	22	-	-	SYM
inlawrev-3793	444	23	31	31	NUM
inlawrev-3793	444	24	-	-	SYM
inlawrev-3793	444	25	12	12	NUM
inlawrev-3793	444	26	;	;	PUNCT
inlawrev-3793	444	27	36	36	NUM
inlawrev-3793	444	28	-	-	SYM
inlawrev-3793	444	29	7	7	NUM
inlawrev-3793	444	30	-	-	PUNCT
inlawrev-3793	444	31	31.3	31.3	NUM
inlawrev-3793	444	32	-	-	SYM
inlawrev-3793	444	33	11	11	NUM
inlawrev-3793	444	34	.	.	PUNCT
inlawrev-3793	444	35	162	162	NUM
inlawrev-3793	444	36	.	.	PUNCT
inlawrev-3793	445	1	m	m	AUX
inlawrev-3793	445	2	§	§	VERB
inlawrev-3793	445	3	6	6	NUM
inlawrev-3793	445	4	-	-	SYM
inlawrev-3793	445	5	3.1	3.1	NUM
inlawrev-3793	445	6	-	-	PUNCT
inlawrev-3793	445	7	26	26	NUM
inlawrev-3793	445	8	-	-	SYM
inlawrev-3793	445	9	14	14	NUM
inlawrev-3793	445	10	.	.	PUNCT
inlawrev-3793	445	11	163	163	NUM
inlawrev-3793	445	12	.	.	PUNCT
inlawrev-3793	446	1	i	i	PRON
inlawrev-3793	446	2	d.	d.	PROPN
inlawrev-3793	446	3	164	164	NUM
inlawrev-3793	446	4	.	.	PUNCT
inlawrev-3793	447	1	m.	m.	NOUN
inlawrev-3793	447	2	§	§	PROPN
inlawrev-3793	447	3	6	6	NUM
inlawrev-3793	447	4	-	-	SYM
inlawrev-3793	447	5	3.1	3.1	NUM
inlawrev-3793	447	6	-	-	SYM
inlawrev-3793	447	7	26	26	NUM
inlawrev-3793	447	8	-	-	SYM
inlawrev-3793	447	9	18	18	NUM
inlawrev-3793	447	10	.	.	PUNCT
inlawrev-3793	447	11	165	165	NUM
inlawrev-3793	447	12	.	.	PUNCT
inlawrev-3793	448	1	w.	w.	PROPN
inlawrev-3793	448	2	§	§	PROPN
inlawrev-3793	448	3	6	6	NUM
inlawrev-3793	448	4	-	-	SYM
inlawrev-3793	448	5	3.1	3.1	NUM
inlawrev-3793	448	6	-	-	SYM
inlawrev-3793	448	7	26	26	NUM
inlawrev-3793	448	8	-	-	SYM
inlawrev-3793	448	9	15	15	NUM
inlawrev-3793	448	10	.	.	NOUN
inlawrev-3793	448	11	166	166	NUM
inlawrev-3793	448	12	.	.	PUNCT
inlawrev-3793	449	1	m§§	m§§	NOUN
inlawrev-3793	449	2	6	6	NUM
inlawrev-3793	449	3	-	-	SYM
inlawrev-3793	449	4	3.1	3.1	NUM
inlawrev-3793	449	5	-	-	SYM
inlawrev-3793	449	6	26	26	NUM
inlawrev-3793	449	7	-	-	SYM
inlawrev-3793	449	8	5.5	5.5	NUM
inlawrev-3793	449	9	,	,	PUNCT
inlawrev-3793	449	10	-8	-8	NOUN
inlawrev-3793	449	11	.	.	PUNCT
inlawrev-3793	449	12	167	167	NUM
inlawrev-3793	449	13	.	.	PUNCT
inlawrev-3793	450	1	w.	w.	PROPN
inlawrev-3793	450	2	§	§	PROPN
inlawrev-3793	450	3	6	6	NUM
inlawrev-3793	450	4	-	-	SYM
inlawrev-3793	450	5	3.1	3.1	NUM
inlawrev-3793	450	6	-	-	PUNCT
inlawrev-3793	450	7	1	1	NUM
inlawrev-3793	450	8	-	-	SYM
inlawrev-3793	450	9	3	3	NUM
inlawrev-3793	450	10	.	.	NOUN
inlawrev-3793	450	11	168	168	NUM
inlawrev-3793	450	12	.	.	X
inlawrev-3793	450	13	820	820	NUM
inlawrev-3793	450	14	n.e.2d	n.e.2d	NUM
inlawrev-3793	450	15	1231	1231	NUM
inlawrev-3793	450	16	(	(	PUNCT
inlawrev-3793	450	17	ind	ind	NOUN
inlawrev-3793	450	18	.	.	PUNCT
inlawrev-3793	450	19	)	)	PUNCT
inlawrev-3793	450	20	,	,	PUNCT
inlawrev-3793	450	21	reh'g	reh'g	NOUN
inlawrev-3793	450	22	denied	deny	VERB
inlawrev-3793	450	23	(	(	PUNCT
inlawrev-3793	450	24	ind	ind	NOUN
inlawrev-3793	450	25	.	.	PUNCT
inlawrev-3793	450	26	2005	2005	NUM
inlawrev-3793	450	27	)	)	PUNCT
inlawrev-3793	450	28	.	.	PUNCT
inlawrev-3793	451	1	169	169	NUM
inlawrev-3793	451	2	.	.	PUNCT
inlawrev-3793	452	1	i	i	PRON
inlawrev-3793	452	2	d.	d.	PROPN
inlawrev-3793	452	3	at	at	ADP
inlawrev-3793	452	4	\232	\232	PROPN
inlawrev-3793	452	5	.	.	PROPN
inlawrev-3793	452	6	170	170	NUM
inlawrev-3793	452	7	.	.	PUNCT
inlawrev-3793	453	1	i	i	PRON
inlawrev-3793	453	2	d.	d.	PROPN
inlawrev-3793	453	3	171	171	NUM
inlawrev-3793	453	4	.	.	PUNCT
inlawrev-3793	453	5	procedures	procedure	NOUN
inlawrev-3793	453	6	for	for	ADP
inlawrev-3793	453	7	assessment	assessment	NOUN
inlawrev-3793	453	8	are	be	AUX
inlawrev-3793	453	9	at	at	ADP
inlawrev-3793	453	10	ind	ind	PROPN
inlawrev-3793	453	11	.	.	PUNCT
inlawrev-3793	454	1	code	code	PROPN
inlawrev-3793	454	2	§	§	PROPN
inlawrev-3793	454	3	61	61	NUM
inlawrev-3793	454	4	.	.	NOUN
inlawrev-3793	454	5	1	1	NUM
inlawrev-3793	454	6	1	1	NUM
inlawrev-3793	454	7	51	51	NUM
inlawrev-3793	454	8	,	,	PUNCT
inlawrev-3793	454	9	and	and	CCONJ
inlawrev-3793	454	10	50	50	NUM
inlawrev-3793	454	11	ind	ind	NOUN
inlawrev-3793	454	12	.	.	PUNCT
inlawrev-3793	455	1	admin	admin	PROPN
inlawrev-3793	455	2	.	.	PUNCT
inlawrev-3793	456	1	code	code	PROPN
inlawrev-3793	456	2	4.22006	4.22006	NUM
inlawrev-3793	456	3	]	]	PUNCT
inlawrev-3793	456	4	tax	tax	NOUN
inlawrev-3793	456	5	law	law	NOUN
inlawrev-3793	456	6	1257	1257	NUM
inlawrev-3793	456	7	appeals	appeal	NOUN
inlawrev-3793	456	8	were	be	AUX
inlawrev-3793	456	9	properly	properly	ADV
inlawrev-3793	456	10	dismissed	dismiss	VERB
inlawrev-3793	456	11	.	.	PUNCT
inlawrev-3793	456	12	'	'	PUNCT
inlawrev-3793	456	13	^^	^^	SYM
inlawrev-3793	456	14	bp	bp	PROPN
inlawrev-3793	456	15	attempted	attempt	VERB
inlawrev-3793	456	16	to	to	PART
inlawrev-3793	456	17	appeal	appeal	VERB
inlawrev-3793	456	18	the	the	DET
inlawrev-3793	456	19	1995	1995	NUM
inlawrev-3793	456	20	through	through	ADP
inlawrev-3793	456	21	1998	1998	NUM
inlawrev-3793	456	22	assessments	assessment	NOUN
inlawrev-3793	456	23	on	on	ADP
inlawrev-3793	456	24	a	a	DET
inlawrev-3793	456	25	"	"	PUNCT
inlawrev-3793	456	26	form	form	NOUN
inlawrev-3793	456	27	133	133	NUM
inlawrev-3793	456	28	,	,	PUNCT
inlawrev-3793	456	29	petition	petition	NOUN
inlawrev-3793	456	30	for	for	ADP
inlawrev-3793	456	31	correction	correction	NOUN
inlawrev-3793	456	32	of	of	ADP
inlawrev-3793	456	33	error	error	NOUN
inlawrev-3793	456	34	,	,	PUNCT
inlawrev-3793	456	35	"	"	PUNCT
inlawrev-3793	456	36	which	which	PRON
inlawrev-3793	456	37	allows	allow	VERB
inlawrev-3793	456	38	an	an	DET
inlawrev-3793	456	39	appeal	appeal	NOUN
inlawrev-3793	456	40	of	of	ADP
inlawrev-3793	456	41	an	an	DET
inlawrev-3793	456	42	assessment	assessment	NOUN
inlawrev-3793	456	43	within	within	ADP
inlawrev-3793	456	44	three	three	NUM
inlawrev-3793	456	45	years	year	NOUN
inlawrev-3793	456	46	of	of	ADP
inlawrev-3793	456	47	the	the	DET
inlawrev-3793	456	48	date	date	NOUN
inlawrev-3793	456	49	the	the	DET
inlawrev-3793	456	50	taxes	taxis	NOUN
inlawrev-3793	456	51	were	be	AUX
inlawrev-3793	456	52	first	first	ADJ
inlawrev-3793	456	53	due	due	ADJ
inlawrev-3793	456	54	and	and	CCONJ
inlawrev-3793	456	55	payable	payable	ADJ
inlawrev-3793	456	56	.	.	PUNCT
inlawrev-3793	457	1	^^^	^^^	PUNCT
inlawrev-3793	457	2	neither	neither	CCONJ
inlawrev-3793	457	3	the	the	DET
inlawrev-3793	457	4	ibtr	ibtr	ADJ
inlawrev-3793	457	5	nor	nor	CCONJ
inlawrev-3793	457	6	the	the	DET
inlawrev-3793	457	7	tax	tax	NOUN
inlawrev-3793	457	8	court	court	NOUN
inlawrev-3793	457	9	allowed	allow	VERB
inlawrev-3793	457	10	bp	bp	PROPN
inlawrev-3793	457	11	to	to	PART
inlawrev-3793	457	12	present	present	VERB
inlawrev-3793	457	13	evidence	evidence	NOUN
inlawrev-3793	457	14	that	that	SCONJ
inlawrev-3793	457	15	the	the	DET
inlawrev-3793	457	16	assessment	assessment	NOUN
inlawrev-3793	457	17	was	be	AUX
inlawrev-3793	457	18	illegal	illegal	ADJ
inlawrev-3793	457	19	as	as	ADP
inlawrev-3793	457	20	a	a	DET
inlawrev-3793	457	21	matter	matter	NOUN
inlawrev-3793	457	22	of	of	ADP
inlawrev-3793	457	23	law	law	NOUN
inlawrev-3793	457	24	using	use	VERB
inlawrev-3793	457	25	form	form	NOUN
inlawrev-3793	457	26	133.^^"^	133.^^"^	NUM
inlawrev-3793	457	27	the	the	DET
inlawrev-3793	457	28	property	property	NOUN
inlawrev-3793	457	29	tax	tax	NOUN
inlawrev-3793	457	30	authorities	authority	NOUN
inlawrev-3793	457	31	dismissed	dismiss	VERB
inlawrev-3793	457	32	bp	bp	PROPN
inlawrev-3793	457	33	's	's	PART
inlawrev-3793	457	34	claim	claim	NOUN
inlawrev-3793	457	35	holding	hold	VERB
inlawrev-3793	457	36	that	that	SCONJ
inlawrev-3793	457	37	the	the	DET
inlawrev-3793	457	38	statute^^^	statute^^^	NOUN
inlawrev-3793	457	39	allows	allow	VERB
inlawrev-3793	457	40	retrospective	retrospective	ADJ
inlawrev-3793	457	41	relief	relief	NOUN
inlawrev-3793	457	42	on	on	ADP
inlawrev-3793	457	43	form	form	NOUN
inlawrev-3793	457	44	133	133	NUM
inlawrev-3793	457	45	if	if	SCONJ
inlawrev-3793	457	46	the	the	DET
inlawrev-3793	457	47	taxes	taxis	NOUN
inlawrev-3793	457	48	were	be	AUX
inlawrev-3793	457	49	illegal	illegal	ADJ
inlawrev-3793	457	50	as	as	ADP
inlawrev-3793	457	51	a	a	DET
inlawrev-3793	457	52	matter	matter	NOUN
inlawrev-3793	457	53	of	of	ADP
inlawrev-3793	457	54	law	law	NOUN
inlawrev-3793	457	55	,	,	PUNCT
inlawrev-3793	457	56	but	but	CCONJ
inlawrev-3793	457	57	does	do	AUX
inlawrev-3793	457	58	not	not	PART
inlawrev-3793	457	59	entitle	entitle	VERB
inlawrev-3793	457	60	relief	relief	NOUN
inlawrev-3793	457	61	on	on	ADP
inlawrev-3793	457	62	form	form	NOUN
inlawrev-3793	457	63	133	133	NUM
inlawrev-3793	457	64	if	if	SCONJ
inlawrev-3793	457	65	the	the	DET
inlawrev-3793	457	66	assessment	assessment	NOUN
inlawrev-3793	457	67	was	be	AUX
inlawrev-3793	457	68	illegal	illegal	ADJ
inlawrev-3793	457	69	as	as	SCONJ
inlawrev-3793	457	70	a	a	DET
inlawrev-3793	457	71	matter	matter	NOUN
inlawrev-3793	457	72	of	of	ADP
inlawrev-3793	457	73	law.^^^	law.^^^	PROPN
inlawrev-3793	457	74	the	the	DET
inlawrev-3793	457	75	tax	tax	NOUN
inlawrev-3793	457	76	court	court	NOUN
inlawrev-3793	457	77	held	hold	VERB
inlawrev-3793	457	78	that	that	SCONJ
inlawrev-3793	457	79	although	although	SCONJ
inlawrev-3793	457	80	the	the	DET
inlawrev-3793	457	81	claims	claim	NOUN
inlawrev-3793	457	82	were	be	AUX
inlawrev-3793	457	83	not	not	PART
inlawrev-3793	457	84	on	on	ADP
inlawrev-3793	457	85	the	the	DET
inlawrev-3793	457	86	proper	proper	ADJ
inlawrev-3793	457	87	form	form	NOUN
inlawrev-3793	457	88	,	,	PUNCT
inlawrev-3793	457	89	bp	bp	PROPN
inlawrev-3793	457	90	was	be	AUX
inlawrev-3793	457	91	entitled	entitle	VERB
inlawrev-3793	457	92	to	to	ADP
inlawrev-3793	457	93	an	an	DET
inlawrev-3793	457	94	administrative	administrative	ADJ
inlawrev-3793	457	95	hearing	hearing	NOUN
inlawrev-3793	457	96	to	to	PART
inlawrev-3793	457	97	attempt	attempt	VERB
inlawrev-3793	457	98	to	to	PART
inlawrev-3793	457	99	support	support	VERB
inlawrev-3793	457	100	the	the	DET
inlawrev-3793	457	101	allegations	allegation	NOUN
inlawrev-3793	457	102	it	it	PRON
inlawrev-3793	457	103	had	have	AUX
inlawrev-3793	457	104	claimed	claim	VERB
inlawrev-3793	457	105	on	on	ADP
inlawrev-3793	457	106	the	the	DET
inlawrev-3793	457	107	incorrect	incorrect	ADJ
inlawrev-3793	457	108	forms	form	NOUN
inlawrev-3793	457	109	.	.	PUNCT
inlawrev-3793	458	1	^^^	^^^	ADP
inlawrev-3793	458	2	the	the	DET
inlawrev-3793	458	3	supreme	supreme	PROPN
inlawrev-3793	458	4	court	court	PROPN
inlawrev-3793	458	5	reversed	reverse	VERB
inlawrev-3793	458	6	the	the	DET
inlawrev-3793	458	7	tax	tax	NOUN
inlawrev-3793	458	8	court	court	NOUN
inlawrev-3793	458	9	,	,	PUNCT
inlawrev-3793	458	10	resting	rest	VERB
inlawrev-3793	458	11	almost	almost	ADV
inlawrev-3793	458	12	solely	solely	ADV
inlawrev-3793	458	13	on	on	ADP
inlawrev-3793	458	14	its	its	PRON
inlawrev-3793	458	15	interpretation	interpretation	NOUN
inlawrev-3793	458	16	of	of	ADP
inlawrev-3793	458	17	regulation	regulation	NOUN
inlawrev-3793	458	18	3	3	NUM
inlawrev-3793	458	19	-	-	SYM
inlawrev-3793	458	20	12.^^^	12.^^^	NUM
inlawrev-3793	458	21	the	the	DET
inlawrev-3793	458	22	supreme	supreme	PROPN
inlawrev-3793	458	23	court	court	PROPN
inlawrev-3793	458	24	cited	cite	VERB
inlawrev-3793	458	25	regulation	regulation	NOUN
inlawrev-3793	458	26	3	3	NUM
inlawrev-3793	458	27	-	-	SYM
inlawrev-3793	458	28	12	12	NUM
inlawrev-3793	458	29	,	,	PUNCT
inlawrev-3793	458	30	which	which	PRON
inlawrev-3793	458	31	"	"	PUNCT
inlawrev-3793	458	32	explicitly	explicitly	ADV
inlawrev-3793	458	33	states	state	VERB
inlawrev-3793	458	34	that	that	SCONJ
inlawrev-3793	458	35	'	'	PUNCT
inlawrev-3793	458	36	these	these	DET
inlawrev-3793	458	37	forms	form	NOUN
inlawrev-3793	458	38	...	...	PUNCT
inlawrev-3793	458	39	are	be	AUX
inlawrev-3793	458	40	not	not	PART
inlawrev-3793	458	41	to	to	PART
inlawrev-3793	458	42	be	be	AUX
inlawrev-3793	458	43	used	use	VERB
inlawrev-3793	458	44	to	to	PART
inlawrev-3793	458	45	challenge	challenge	VERB
inlawrev-3793	458	46	the	the	DET
inlawrev-3793	458	47	methodology	methodology	NOUN
inlawrev-3793	458	48	used	use	VERB
inlawrev-3793	458	49	in	in	ADP
inlawrev-3793	458	50	generating	generate	VERB
inlawrev-3793	458	51	an	an	DET
inlawrev-3793	458	52	assessment	assessment	NOUN
inlawrev-3793	458	53	.	.	PUNCT
inlawrev-3793	459	1	there	there	PRON
inlawrev-3793	459	2	are	be	VERB
inlawrev-3793	459	3	appeal	appeal	NOUN
inlawrev-3793	459	4	provisions	provision	NOUN
inlawrev-3793	459	5	for	for	ADP
inlawrev-3793	459	6	that	that	DET
inlawrev-3793	459	7	purpose	purpose	NOUN
inlawrev-3793	459	8	.	.	PUNCT
inlawrev-3793	460	1	'"^^^	'"^^^	PROPN
inlawrev-3793	461	1	the	the	DET
inlawrev-3793	461	2	supreme	supreme	PROPN
inlawrev-3793	461	3	court	court	PROPN
inlawrev-3793	461	4	found	find	VERB
inlawrev-3793	461	5	that	that	SCONJ
inlawrev-3793	461	6	since	since	SCONJ
inlawrev-3793	461	7	bp	bp	PROPN
inlawrev-3793	461	8	was	be	AUX
inlawrev-3793	461	9	"	"	PUNCT
inlawrev-3793	461	10	clearly	clearly	ADV
inlawrev-3793	461	11	challenging	challenge	VERB
inlawrev-3793	461	12	the	the	DET
inlawrev-3793	461	13	methodology	methodology	NOUN
inlawrev-3793	461	14	used	use	VERB
inlawrev-3793	461	15	in	in	ADP
inlawrev-3793	461	16	generating	generate	VERB
inlawrev-3793	461	17	the	the	DET
inlawrev-3793	461	18	assessment	assessment	NOUN
inlawrev-3793	461	19	of	of	ADP
inlawrev-3793	461	20	its	its	PRON
inlawrev-3793	461	21	property	property	NOUN
inlawrev-3793	461	22	"	"	PUNCT
inlawrev-3793	461	23	^^^	^^^	NOUN
inlawrev-3793	461	24	its	its	PRON
inlawrev-3793	461	25	appeals	appeal	NOUN
inlawrev-3793	461	26	for	for	ADP
inlawrev-3793	461	27	taxes	taxis	NOUN
inlawrev-3793	461	28	paid	pay	VERB
inlawrev-3793	461	29	in	in	ADP
inlawrev-3793	461	30	1995	1995	NUM
inlawrev-3793	461	31	through	through	ADP
inlawrev-3793	461	32	1998	1998	NUM
inlawrev-3793	461	33	were	be	AUX
inlawrev-3793	461	34	properly	properly	ADV
inlawrev-3793	461	35	dismissed	dismiss	VERB
inlawrev-3793	461	36	by	by	ADP
inlawrev-3793	461	37	the	the	DET
inlawrev-3793	461	38	property	property	NOUN
inlawrev-3793	461	39	tax	tax	NOUN
inlawrev-3793	461	40	authorities	authority	NOUN
inlawrev-3793	461	41	.	.	PUNCT
inlawrev-3793	462	1	^^^	^^^	PUNCT
inlawrev-3793	462	2	2	2	X
inlawrev-3793	462	3	.	.	NOUN
inlawrev-3793	462	4	lake	lake	PROPN
inlawrev-3793	462	5	county	county	PROPN
inlawrev-3793	462	6	property	property	NOUN
inlawrev-3793	462	7	tax	tax	NOUN
inlawrev-3793	462	8	assessment	assessment	NOUN
inlawrev-3793	462	9	board	board	NOUN
inlawrev-3793	462	10	of	of	ADP
inlawrev-3793	462	11	appeals	appeals	PROPN
inlawrev-3793	462	12	v.	v.	ADP
inlawrev-3793	462	13	u.s	u.s	PROPN
inlawrev-3793	462	14	.	.	PROPN
inlawrev-3793	462	15	steel	steel	PROPN
inlawrev-3793	462	16	corp.^^^—u.s	corp.^^^—u.s	PROPN
inlawrev-3793	462	17	.	.	PUNCT
inlawrev-3793	463	1	steel	steel	PROPN
inlawrev-3793	463	2	(	(	PUNCT
inlawrev-3793	463	3	"	"	PUNCT
inlawrev-3793	463	4	uss	uss	PROPN
inlawrev-3793	463	5	"	"	PUNCT
inlawrev-3793	463	6	)	)	PUNCT
inlawrev-3793	463	7	filed	file	VERB
inlawrev-3793	463	8	for	for	ADP
inlawrev-3793	463	9	a	a	DET
inlawrev-3793	463	10	refund	refund	NOUN
inlawrev-3793	463	11	of	of	ADP
inlawrev-3793	463	12	property	property	NOUN
inlawrev-3793	463	13	taxes	taxis	NOUN
inlawrev-3793	463	14	it	it	PRON
inlawrev-3793	463	15	contended	contend	VERB
inlawrev-3793	463	16	had	have	AUX
inlawrev-3793	463	17	been	be	AUX
inlawrev-3793	463	18	illegally	illegally	ADV
inlawrev-3793	463	19	imposed	impose	VERB
inlawrev-3793	463	20	and	and	CCONJ
inlawrev-3793	463	21	overpaid	overpay	VERB
inlawrev-3793	463	22	for	for	ADP
inlawrev-3793	463	23	property	property	NOUN
inlawrev-3793	463	24	taxes	taxis	NOUN
inlawrev-3793	463	25	payable	payable	ADJ
inlawrev-3793	463	26	in	in	ADP
inlawrev-3793	463	27	1995	1995	NUM
inlawrev-3793	463	28	through	through	ADP
inlawrev-3793	463	29	1997.^^^	1997.^^^	NUM
inlawrev-3793	463	30	uss	uss	PROPN
inlawrev-3793	463	31	filed	file	VERB
inlawrev-3793	463	32	using	use	VERB
inlawrev-3793	463	33	form	form	NOUN
inlawrev-3793	463	34	133	133	NUM
inlawrev-3793	463	35	,	,	PUNCT
inlawrev-3793	463	36	petition	petition	NOUN
inlawrev-3793	463	37	for	for	ADP
inlawrev-3793	463	38	correction	correction	NOUN
inlawrev-3793	463	39	of	of	ADP
inlawrev-3793	463	40	error	error	NOUN
inlawrev-3793	463	41	and	and	CCONJ
inlawrev-3793	463	42	form	form	NOUN
inlawrev-3793	463	43	17	17	NUM
inlawrev-3793	463	44	t	t	NOUN
inlawrev-3793	463	45	,	,	PUNCT
inlawrev-3793	463	46	petition	petition	NOUN
inlawrev-3793	463	47	for	for	ADP
inlawrev-3793	463	48	refund	refund	NOUN
inlawrev-3793	463	49	.	.	PUNCT
inlawrev-3793	464	1	^^"^	^^"^	PROPN
inlawrev-3793	464	2	uss	uss	PROPN
inlawrev-3793	464	3	claimed	claim	VERB
inlawrev-3793	464	4	that	that	SCONJ
inlawrev-3793	464	5	local	local	ADJ
inlawrev-3793	464	6	property	property	NOUN
inlawrev-3793	464	7	tax	tax	NOUN
inlawrev-3793	464	8	officials	official	NOUN
inlawrev-3793	464	9	had	have	AUX
inlawrev-3793	464	10	illegally	illegally	ADV
inlawrev-3793	464	11	reduced	reduce	VERB
inlawrev-3793	464	12	the	the	DET
inlawrev-3793	464	13	assessed	assessed	ADJ
inlawrev-3793	464	14	valuation	valuation	NOUN
inlawrev-3793	464	15	of	of	ADP
inlawrev-3793	464	16	all	all	DET
inlawrev-3793	464	17	other	other	ADJ
inlawrev-3793	464	18	property	property	NOUN
inlawrev-3793	464	19	in	in	ADP
inlawrev-3793	464	20	the	the	DET
inlawrev-3793	464	21	taxing	tax	VERB
inlawrev-3793	464	22	jurisdiction	jurisdiction	NOUN
inlawrev-3793	464	23	,	,	PUNCT
inlawrev-3793	464	24	therefore	therefore	ADV
inlawrev-3793	464	25	improperly	improperly	ADV
inlawrev-3793	464	26	imposing	impose	VERB
inlawrev-3793	464	27	an	an	DET
inlawrev-3793	464	28	inflated	inflated	ADJ
inlawrev-3793	464	29	amount	amount	NOUN
inlawrev-3793	464	30	of	of	ADP
inlawrev-3793	464	31	property	property	NOUN
inlawrev-3793	464	32	taxes	taxis	NOUN
inlawrev-3793	464	33	on	on	ADP
inlawrev-3793	464	34	uss	uss	PROPN
inlawrev-3793	464	35	's	's	PART
inlawrev-3793	464	36	property.^^^	property.^^^	NOUN
inlawrev-3793	464	37	the	the	DET
inlawrev-3793	464	38	ibtr	ibtr	VERB
inlawrev-3793	464	39	dismissed	dismiss	VERB
inlawrev-3793	464	40	uss	uss	PROPN
inlawrev-3793	464	41	's	's	PART
inlawrev-3793	464	42	claim	claim	NOUN
inlawrev-3793	464	43	for	for	ADP
inlawrev-3793	464	44	lack	lack	NOUN
inlawrev-3793	464	45	of	of	ADP
inlawrev-3793	464	46	subject	subject	ADJ
inlawrev-3793	464	47	matter	matter	NOUN
inlawrev-3793	464	48	jurisdiction	jurisdiction	NOUN
inlawrev-3793	464	49	because	because	SCONJ
inlawrev-3793	464	50	the	the	DET
inlawrev-3793	464	51	claim	claim	NOUN
inlawrev-3793	464	52	involved	involve	VERB
inlawrev-3793	464	53	the	the	DET
inlawrev-3793	464	54	county	county	NOUN
inlawrev-3793	464	55	's	's	PART
inlawrev-3793	464	56	tax	tax	NOUN
inlawrev-3793	464	57	rate.^^^	rate.^^^	PROPN
inlawrev-3793	464	58	the	the	DET
inlawrev-3793	464	59	tax	tax	NOUN
inlawrev-3793	464	60	court	court	NOUN
inlawrev-3793	464	61	rejected	reject	VERB
inlawrev-3793	464	62	this	this	DET
inlawrev-3793	464	63	view	view	NOUN
inlawrev-3793	464	64	by	by	ADP
inlawrev-3793	464	65	the	the	DET
inlawrev-3793	464	66	ibtr	ibtr	NOUN
inlawrev-3793	464	67	in	in	ADP
inlawrev-3793	464	68	holding	hold	VERB
inlawrev-3793	464	69	that	that	DET
inlawrev-3793	464	70	subject	subject	NOUN
inlawrev-3793	464	71	matter	matter	NOUN
inlawrev-3793	464	72	jurisdiction	jurisdiction	NOUN
inlawrev-3793	464	73	existed	exist	VERB
inlawrev-3793	464	74	because	because	SCONJ
inlawrev-3793	464	75	the	the	DET
inlawrev-3793	464	76	only	only	ADJ
inlawrev-3793	464	77	question	question	NOUN
inlawrev-3793	464	78	was	be	AUX
inlawrev-3793	464	79	whether	whether	SCONJ
inlawrev-3793	464	80	lake	lake	PROPN
inlawrev-3793	464	81	county	county	NOUN
inlawrev-3793	464	82	's	's	PART
inlawrev-3793	464	83	reduction	reduction	NOUN
inlawrev-3793	464	84	of	of	ADP
inlawrev-3793	464	85	the	the	DET
inlawrev-3793	464	86	3	3	NUM
inlawrev-3793	464	87	-	-	SYM
inlawrev-3793	464	88	3	3	NUM
inlawrev-3793	464	89	(	(	PUNCT
inlawrev-3793	464	90	2005	2005	NUM
inlawrev-3793	464	91	)	)	PUNCT
inlawrev-3793	464	92	.	.	PUNCT
inlawrev-3793	465	1	172	172	NUM
inlawrev-3793	465	2	.	.	PUNCT
inlawrev-3793	466	1	amoco	amoco	PROPN
inlawrev-3793	466	2	,	,	PUNCT
inlawrev-3793	466	3	820	820	NUM
inlawrev-3793	466	4	n.e.2d	n.e.2d	NOUN
inlawrev-3793	466	5	at	at	ADP
inlawrev-3793	466	6	1232	1232	NUM
inlawrev-3793	466	7	.	.	PUNCT
inlawrev-3793	467	1	173	173	NUM
inlawrev-3793	467	2	.	.	PUNCT
inlawrev-3793	468	1	/j	/j	INTJ
inlawrev-3793	468	2	.	.	PUNCT
inlawrev-3793	469	1	at	at	ADP
inlawrev-3793	469	2	1233	1233	NUM
inlawrev-3793	469	3	.	.	PUNCT
inlawrev-3793	470	1	174	174	NUM
inlawrev-3793	470	2	.	.	PUNCT
inlawrev-3793	471	1	i	i	PRON
inlawrev-3793	471	2	d.	d.	PROPN
inlawrev-3793	471	3	175	175	NUM
inlawrev-3793	471	4	.	.	PUNCT
inlawrev-3793	472	1	ind	ind	PROPN
inlawrev-3793	472	2	.	.	PUNCT
inlawrev-3793	473	1	code	code	PROPN
inlawrev-3793	473	2	§	§	PROPN
inlawrev-3793	473	3	6	6	NUM
inlawrev-3793	473	4	-	-	SYM
inlawrev-3793	473	5	1.1	1.1	NUM
inlawrev-3793	473	6	-	-	PUNCT
inlawrev-3793	473	7	15	15	NUM
inlawrev-3793	473	8	-	-	SYM
inlawrev-3793	473	9	12	12	NUM
inlawrev-3793	473	10	.	.	PUNCT
inlawrev-3793	474	1	176	176	NUM
inlawrev-3793	474	2	.	.	PUNCT
inlawrev-3793	475	1	amoco	amoco	PROPN
inlawrev-3793	475	2	,	,	PUNCT
inlawrev-3793	475	3	820	820	NUM
inlawrev-3793	475	4	n.e.2d	n.e.2d	NOUN
inlawrev-3793	475	5	at	at	ADP
inlawrev-3793	475	6	1233	1233	NUM
inlawrev-3793	475	7	.	.	PUNCT
inlawrev-3793	476	1	177	177	NUM
inlawrev-3793	476	2	.	.	PUNCT
inlawrev-3793	477	1	i	i	PRON
inlawrev-3793	477	2	d.	d.	PROPN
inlawrev-3793	477	3	178	178	NUM
inlawrev-3793	477	4	.	.	PUNCT
inlawrev-3793	478	1	i	i	PRON
inlawrev-3793	478	2	d.	d.	PROPN
inlawrev-3793	478	3	at	at	ADP
inlawrev-3793	478	4	1234	1234	NUM
inlawrev-3793	478	5	-	-	SYM
inlawrev-3793	478	6	35	35	NUM
inlawrev-3793	478	7	(	(	PUNCT
inlawrev-3793	478	8	citing	cite	VERB
inlawrev-3793	478	9	50	50	NUM
inlawrev-3793	478	10	ind	ind	NOUN
inlawrev-3793	478	11	.	.	PUNCT
inlawrev-3793	479	1	admin	admin	PROPN
inlawrev-3793	479	2	.	.	PUNCT
inlawrev-3793	480	1	code	code	PROPN
inlawrev-3793	480	2	4.2	4.2	NUM
inlawrev-3793	480	3	-	-	PUNCT
inlawrev-3793	480	4	3	3	NUM
inlawrev-3793	480	5	-	-	NUM
inlawrev-3793	480	6	12	12	NUM
inlawrev-3793	480	7	)	)	PUNCT
inlawrev-3793	480	8	.	.	PUNCT
inlawrev-3793	481	1	179	179	NUM
inlawrev-3793	481	2	.	.	PUNCT
inlawrev-3793	482	1	i	i	PRON
inlawrev-3793	482	2	d.	d.	PROPN
inlawrev-3793	482	3	at	at	ADP
inlawrev-3793	482	4	1235	1235	NUM
inlawrev-3793	482	5	(	(	PUNCT
inlawrev-3793	482	6	quoting	quote	VERB
inlawrev-3793	482	7	50	50	NUM
inlawrev-3793	482	8	\nd	\nd	NOUN
inlawrev-3793	482	9	.	.	PUNCT
inlawrev-3793	483	1	admin	admin	PROPN
inlawrev-3793	483	2	.	.	PUNCT
inlawrev-3793	484	1	code	code	PROPN
inlawrev-3793	484	2	4.2	4.2	NUM
inlawrev-3793	484	3	-	-	PUNCT
inlawrev-3793	484	4	312(a	312(a	NOUN
inlawrev-3793	484	5	)	)	PUNCT
inlawrev-3793	484	6	)	)	PUNCT
inlawrev-3793	484	7	.	.	PUNCT
inlawrev-3793	485	1	180	180	NUM
inlawrev-3793	485	2	.	.	PUNCT
inlawrev-3793	486	1	i	i	PRON
inlawrev-3793	486	2	d.	d.	PROPN
inlawrev-3793	486	3	at	at	ADP
inlawrev-3793	486	4	1236	1236	NUM
inlawrev-3793	486	5	.	.	PUNCT
inlawrev-3793	487	1	181	181	NUM
inlawrev-3793	487	2	.	.	PUNCT
inlawrev-3793	488	1	i	i	PRON
inlawrev-3793	488	2	d.	d.	PROPN
inlawrev-3793	488	3	at	at	ADP
inlawrev-3793	488	4	1237	1237	NUM
inlawrev-3793	488	5	.	.	PUNCT
inlawrev-3793	489	1	182	182	NUM
inlawrev-3793	489	2	.	.	X
inlawrev-3793	490	1	820	820	NUM
inlawrev-3793	490	2	n.e.2d	n.e.2d	NOUN
inlawrev-3793	490	3	1237	1237	NUM
inlawrev-3793	490	4	(	(	PUNCT
inlawrev-3793	490	5	ind	ind	NOUN
inlawrev-3793	490	6	.	.	PUNCT
inlawrev-3793	490	7	)	)	PUNCT
inlawrev-3793	491	1	,	,	PUNCT
inlawrev-3793	491	2	reh'g	reh'g	NOUN
inlawrev-3793	491	3	denied	deny	VERB
inlawrev-3793	491	4	(	(	PUNCT
inlawrev-3793	491	5	ind	ind	NOUN
inlawrev-3793	491	6	.	.	PUNCT
inlawrev-3793	491	7	2005	2005	NUM
inlawrev-3793	491	8	)	)	PUNCT
inlawrev-3793	491	9	.	.	PUNCT
inlawrev-3793	492	1	183	183	NUM
inlawrev-3793	492	2	.	.	PUNCT
inlawrev-3793	493	1	/j	/j	INTJ
inlawrev-3793	493	2	.	.	PUNCT
inlawrev-3793	494	1	at	at	ADP
inlawrev-3793	494	2	1238	1238	NUM
inlawrev-3793	494	3	.	.	PUNCT
inlawrev-3793	495	1	184	184	NUM
inlawrev-3793	495	2	.	.	PUNCT
inlawrev-3793	496	1	i	i	PRON
inlawrev-3793	496	2	d.	d.	PROPN
inlawrev-3793	496	3	185	185	NUM
inlawrev-3793	496	4	.	.	PUNCT
inlawrev-3793	497	1	i	i	PRON
inlawrev-3793	497	2	d.	d.	PROPN
inlawrev-3793	497	3	186	186	NUM
inlawrev-3793	497	4	.	.	PUNCT
inlawrev-3793	498	1	i	i	PRON
inlawrev-3793	498	2	d.	d.	PROPN
inlawrev-3793	498	3	at	at	ADP
inlawrev-3793	498	4	1239	1239	NUM
inlawrev-3793	498	5	.	.	PUNCT
inlawrev-3793	498	6	1258	1258	NUM
inlawrev-3793	498	7	indiana	indiana	PROPN
inlawrev-3793	498	8	law	law	PROPN
inlawrev-3793	498	9	review	review	NOUN
inlawrev-3793	498	10	[	[	X
inlawrev-3793	498	11	vol	vol	NOUN
inlawrev-3793	498	12	.	.	PUNCT
inlawrev-3793	498	13	39	39	NUM
inlawrev-3793	498	14	:	:	SYM
inlawrev-3793	498	15	1239	1239	NUM
inlawrev-3793	498	16	assessed	assess	VERB
inlawrev-3793	498	17	value	value	NOUN
inlawrev-3793	498	18	was	be	AUX
inlawrev-3793	498	19	,	,	PUNCT
inlawrev-3793	498	20	as	as	ADP
inlawrev-3793	498	21	a	a	DET
inlawrev-3793	498	22	matter	matter	NOUN
inlawrev-3793	498	23	of	of	ADP
inlawrev-3793	498	24	law	law	NOUN
inlawrev-3793	498	25	,	,	PUNCT
inlawrev-3793	498	26	illegal	illegal	ADJ
inlawrev-3793	498	27	.	.	PUNCT
inlawrev-3793	499	1	'^	'^	NOUN
inlawrev-3793	499	2	''	''	PUNCT
inlawrev-3793	499	3	the	the	DET
inlawrev-3793	499	4	supreme	supreme	PROPN
inlawrev-3793	499	5	court	court	PROPN
inlawrev-3793	499	6	,	,	PUNCT
inlawrev-3793	499	7	in	in	ADP
inlawrev-3793	499	8	affirming	affirm	VERB
inlawrev-3793	499	9	in	in	ADP
inlawrev-3793	499	10	part	part	NOUN
inlawrev-3793	499	11	and	and	CCONJ
inlawrev-3793	499	12	reversing	reverse	VERB
inlawrev-3793	499	13	in	in	ADP
inlawrev-3793	499	14	part	part	NOUN
inlawrev-3793	499	15	,	,	PUNCT
inlawrev-3793	499	16	agreed	agree	VERB
inlawrev-3793	499	17	that	that	SCONJ
inlawrev-3793	499	18	subject	subject	NOUN
inlawrev-3793	499	19	matter	matter	NOUN
inlawrev-3793	499	20	jurisdiction	jurisdiction	NOUN
inlawrev-3793	499	21	existed	exist	VERB
inlawrev-3793	499	22	,	,	PUNCT
inlawrev-3793	499	23	but	but	CCONJ
inlawrev-3793	499	24	disagreed	disagree	VERB
inlawrev-3793	499	25	that	that	SCONJ
inlawrev-3793	499	26	the	the	DET
inlawrev-3793	499	27	appeal	appeal	NOUN
inlawrev-3793	499	28	by	by	ADP
inlawrev-3793	499	29	uss	uss	PROPN
inlawrev-3793	499	30	was	be	AUX
inlawrev-3793	499	31	properly	properly	ADV
inlawrev-3793	499	32	filedj	filedj	ADJ
inlawrev-3793	499	33	^^	^^	PUNCT
inlawrev-3793	499	34	the	the	DET
inlawrev-3793	499	35	supreme	supreme	PROPN
inlawrev-3793	499	36	court	court	PROPN
inlawrev-3793	499	37	found	find	VERB
inlawrev-3793	499	38	that	that	SCONJ
inlawrev-3793	499	39	the	the	DET
inlawrev-3793	499	40	taxes	taxis	NOUN
inlawrev-3793	499	41	must	must	AUX
inlawrev-3793	499	42	be	be	AUX
inlawrev-3793	499	43	determined	determine	VERB
inlawrev-3793	499	44	illegal	illegal	ADJ
inlawrev-3793	499	45	as	as	ADP
inlawrev-3793	499	46	a	a	DET
inlawrev-3793	499	47	matter	matter	NOUN
inlawrev-3793	499	48	of	of	ADP
inlawrev-3793	499	49	law	law	NOUN
inlawrev-3793	499	50	in	in	ADP
inlawrev-3793	499	51	the	the	DET
inlawrev-3793	499	52	year	year	NOUN
inlawrev-3793	499	53	of	of	ADP
inlawrev-3793	499	54	assessment	assessment	NOUN
inlawrev-3793	499	55	on	on	ADP
inlawrev-3793	499	56	form	form	NOUN
inlawrev-3793	499	57	1	1	NUM
inlawrev-3793	499	58	30	30	NUM
inlawrev-3793	499	59	.	.	PUNCT
inlawrev-3793	500	1	^^^	^^^	PROPN
inlawrev-3793	500	2	also	also	ADV
inlawrev-3793	500	3	,	,	PUNCT
inlawrev-3793	500	4	the	the	DET
inlawrev-3793	500	5	supreme	supreme	PROPN
inlawrev-3793	500	6	court	court	PROPN
inlawrev-3793	500	7	agreed	agree	VERB
inlawrev-3793	500	8	that	that	SCONJ
inlawrev-3793	500	9	a	a	DET
inlawrev-3793	500	10	taxpayer	taxpayer	NOUN
inlawrev-3793	500	11	could	could	AUX
inlawrev-3793	500	12	file	file	VERB
inlawrev-3793	500	13	a	a	DET
inlawrev-3793	500	14	form	form	NOUN
inlawrev-3793	500	15	133	133	NUM
inlawrev-3793	500	16	,	,	PUNCT
inlawrev-3793	500	17	petition	petition	NOUN
inlawrev-3793	500	18	for	for	ADP
inlawrev-3793	500	19	correction	correction	NOUN
inlawrev-3793	500	20	of	of	ADP
inlawrev-3793	500	21	error	error	NOUN
inlawrev-3793	500	22	to	to	PART
inlawrev-3793	500	23	obtain	obtain	VERB
inlawrev-3793	500	24	an	an	DET
inlawrev-3793	500	25	adjustment	adjustment	NOUN
inlawrev-3793	500	26	to	to	ADP
inlawrev-3793	500	27	an	an	DET
inlawrev-3793	500	28	assessment	assessment	NOUN
inlawrev-3793	500	29	or	or	CCONJ
inlawrev-3793	500	30	property	property	NOUN
inlawrev-3793	500	31	tax	tax	NOUN
inlawrev-3793	500	32	refund	refund	NOUN
inlawrev-3793	500	33	only	only	ADV
inlawrev-3793	500	34	after	after	SCONJ
inlawrev-3793	500	35	a	a	DET
inlawrev-3793	500	36	timely	timely	ADJ
inlawrev-3793	500	37	determination	determination	NOUN
inlawrev-3793	500	38	was	be	AUX
inlawrev-3793	500	39	made	make	VERB
inlawrev-3793	500	40	that	that	SCONJ
inlawrev-3793	500	41	the	the	DET
inlawrev-3793	500	42	taxes	taxis	NOUN
inlawrev-3793	500	43	were	be	AUX
inlawrev-3793	500	44	,	,	PUNCT
inlawrev-3793	500	45	as	as	ADP
inlawrev-3793	500	46	a	a	DET
inlawrev-3793	500	47	matter	matter	NOUN
inlawrev-3793	500	48	of	of	ADP
inlawrev-3793	500	49	law	law	NOUN
inlawrev-3793	500	50	,	,	PUNCT
inlawrev-3793	500	51	illegal	illegal	ADJ
inlawrev-3793	500	52	.	.	PUNCT
inlawrev-3793	500	53	'	'	PUNCT
inlawrev-3793	501	1	^	^	NOUN
inlawrev-3793	501	2	°	°	PROPN
inlawrev-3793	501	3	therefore	therefore	ADV
inlawrev-3793	501	4	,	,	PUNCT
inlawrev-3793	501	5	the	the	DET
inlawrev-3793	501	6	supreme	supreme	PROPN
inlawrev-3793	501	7	court	court	PROPN
inlawrev-3793	501	8	held	hold	VERB
inlawrev-3793	501	9	that	that	DET
inlawrev-3793	501	10	dismissal	dismissal	NOUN
inlawrev-3793	501	11	by	by	ADP
inlawrev-3793	501	12	the	the	DET
inlawrev-3793	501	13	ibtr	ibtr	NOUN
inlawrev-3793	501	14	of	of	ADP
inlawrev-3793	501	15	uss	uss	PROPN
inlawrev-3793	501	16	's	's	PART
inlawrev-3793	501	17	appeal	appeal	NOUN
inlawrev-3793	501	18	on	on	ADP
inlawrev-3793	501	19	form	form	NOUN
inlawrev-3793	501	20	133	133	NUM
inlawrev-3793	501	21	was	be	AUX
inlawrev-3793	501	22	proper	proper	ADJ
inlawrev-3793	501	23	because	because	SCONJ
inlawrev-3793	501	24	uss	uss	PROPN
inlawrev-3793	501	25	had	have	AUX
inlawrev-3793	501	26	not	not	PART
inlawrev-3793	501	27	filed	file	VERB
inlawrev-3793	501	28	a	a	DET
inlawrev-3793	501	29	form	form	NOUN
inlawrev-3793	501	30	130	130	NUM
inlawrev-3793	501	31	in	in	ADP
inlawrev-3793	501	32	the	the	DET
inlawrev-3793	501	33	year	year	NOUN
inlawrev-3793	501	34	of	of	ADP
inlawrev-3793	501	35	assessment	assessment	NOUN
inlawrev-3793	501	36	to	to	PART
inlawrev-3793	501	37	allow	allow	VERB
inlawrev-3793	501	38	a	a	DET
inlawrev-3793	501	39	determination	determination	NOUN
inlawrev-3793	501	40	that	that	SCONJ
inlawrev-3793	501	41	the	the	DET
inlawrev-3793	501	42	taxes	taxis	NOUN
inlawrev-3793	501	43	were	be	AUX
inlawrev-3793	501	44	illegal	illegal	ADJ
inlawrev-3793	501	45	.	.	PUNCT
inlawrev-3793	502	1	'^	'^	NOUN
inlawrev-3793	502	2	'	'	PART
inlawrev-3793	502	3	3	3	NUM
inlawrev-3793	502	4	.	.	PUNCT
inlawrev-3793	503	1	state	state	PROPN
inlawrev-3793	503	2	ex	ex	X
inlawrev-3793	503	3	rel	rel	PROPN
inlawrev-3793	503	4	.	.	PUNCT
inlawrev-3793	503	5	attorney	attorney	PROPN
inlawrev-3793	503	6	general	general	PROPN
inlawrev-3793	503	7	v.	v.	ADP
inlawrev-3793	503	8	lake	lake	PROPN
inlawrev-3793	503	9	superior	superior	PROPN
inlawrev-3793	503	10	court	court	NOUN
inlawrev-3793	503	11	.	.	PUNCT
inlawrev-3793	504	1	^^^—miller	^^^—miller	PUNCT
inlawrev-3793	504	2	citizens	citizen	NOUN
inlawrev-3793	504	3	corporation	corporation	NOUN
inlawrev-3793	504	4	(	(	PUNCT
inlawrev-3793	504	5	"	"	PUNCT
inlawrev-3793	504	6	mcc	mcc	NOUN
inlawrev-3793	504	7	"	"	PUNCT
inlawrev-3793	504	8	)	)	PUNCT
inlawrev-3793	504	9	is	be	AUX
inlawrev-3793	504	10	a	a	DET
inlawrev-3793	504	11	group	group	NOUN
inlawrev-3793	504	12	oftaxpayers	oftaxpayer	NOUN
inlawrev-3793	504	13	from	from	ADP
inlawrev-3793	504	14	lake	lake	PROPN
inlawrev-3793	504	15	county	county	PROPN
inlawrev-3793	504	16	who	who	PRON
inlawrev-3793	504	17	challenged	challenge	VERB
inlawrev-3793	504	18	,	,	PUNCT
inlawrev-3793	504	19	in	in	ADP
inlawrev-3793	504	20	lake	lake	PROPN
inlawrev-3793	504	21	superior	superior	PROPN
inlawrev-3793	504	22	court	court	NOUN
inlawrev-3793	504	23	,	,	PUNCT
inlawrev-3793	504	24	the	the	DET
inlawrev-3793	504	25	constitutionality	constitutionality	NOUN
inlawrev-3793	504	26	of	of	ADP
inlawrev-3793	504	27	certain	certain	ADJ
inlawrev-3793	504	28	statutes	statute	NOUN
inlawrev-3793	504	29	passed	pass	VERB
inlawrev-3793	504	30	in	in	ADP
inlawrev-3793	504	31	2001	2001	NUM
inlawrev-3793	504	32	by	by	ADP
inlawrev-3793	504	33	the	the	DET
inlawrev-3793	504	34	general	general	ADJ
inlawrev-3793	504	35	assembly	assembly	NOUN
inlawrev-3793	504	36	.	.	PUNCT
inlawrev-3793	505	1	^^^	^^^	PUNCT
inlawrev-3793	505	2	these	these	DET
inlawrev-3793	505	3	statutes	statute	NOUN
inlawrev-3793	505	4	,	,	PUNCT
inlawrev-3793	505	5	which	which	PRON
inlawrev-3793	505	6	applied	apply	VERB
inlawrev-3793	505	7	only	only	ADV
inlawrev-3793	505	8	to	to	ADP
inlawrev-3793	505	9	lake	lake	PROPN
inlawrev-3793	505	10	county	county	PROPN
inlawrev-3793	505	11	,	,	PUNCT
inlawrev-3793	505	12	provided	provide	VERB
inlawrev-3793	505	13	for	for	ADP
inlawrev-3793	505	14	a	a	DET
inlawrev-3793	505	15	countywide	countywide	ADJ
inlawrev-3793	505	16	reassessment	reassessment	NOUN
inlawrev-3793	505	17	to	to	PART
inlawrev-3793	505	18	be	be	AUX
inlawrev-3793	505	19	conducted	conduct	VERB
inlawrev-3793	505	20	by	by	ADP
inlawrev-3793	505	21	the	the	DET
inlawrev-3793	505	22	dlgf	dlgf	NOUN
inlawrev-3793	505	23	and	and	CCONJ
inlawrev-3793	505	24	private	private	ADJ
inlawrev-3793	505	25	contractors	contractor	NOUN
inlawrev-3793	505	26	selected	select	VERB
inlawrev-3793	505	27	by	by	ADP
inlawrev-3793	505	28	the	the	DET
inlawrev-3793	505	29	dlgf	dlgf	NOUN
inlawrev-3793	505	30	.	.	PUNCT
inlawrev-3793	506	1	^^"^	^^"^	VERB
inlawrev-3793	506	2	the	the	DET
inlawrev-3793	506	3	lake	lake	PROPN
inlawrev-3793	506	4	superior	superior	PROPN
inlawrev-3793	506	5	court	court	NOUN
inlawrev-3793	506	6	sided	side	VERB
inlawrev-3793	506	7	with	with	ADP
inlawrev-3793	506	8	mcc	mcc	NOUN
inlawrev-3793	506	9	,	,	PUNCT
inlawrev-3793	506	10	holding	hold	VERB
inlawrev-3793	506	11	the	the	DET
inlawrev-3793	506	12	statutes	statute	NOUN
inlawrev-3793	506	13	unconstitutional	unconstitutional	ADJ
inlawrev-3793	506	14	,	,	PUNCT
inlawrev-3793	506	15	and	and	CCONJ
inlawrev-3793	506	16	enjoined	enjoin	VERB
inlawrev-3793	506	17	the	the	DET
inlawrev-3793	506	18	taxing	tax	VERB
inlawrev-3793	506	19	authorities	authority	NOUN
inlawrev-3793	506	20	in	in	ADP
inlawrev-3793	506	21	lake	lake	PROPN
inlawrev-3793	506	22	county	county	PROPN
inlawrev-3793	506	23	from	from	ADP
inlawrev-3793	506	24	sending	send	VERB
inlawrev-3793	506	25	out	out	ADP
inlawrev-3793	506	26	the	the	DET
inlawrev-3793	506	27	2003	2003	NUM
inlawrev-3793	506	28	tax	tax	NOUN
inlawrev-3793	506	29	bills	bill	NOUN
inlawrev-3793	506	30	,	,	PUNCT
inlawrev-3793	506	31	which	which	PRON
inlawrev-3793	506	32	were	be	AUX
inlawrev-3793	506	33	already	already	ADV
inlawrev-3793	506	34	delayed	delay	VERB
inlawrev-3793	506	35	.	.	PUNCT
inlawrev-3793	507	1	'	'	PUNCT
inlawrev-3793	507	2	^^	^^	PUNCT
inlawrev-3793	507	3	the	the	DET
inlawrev-3793	507	4	indiana	indiana	PROPN
inlawrev-3793	507	5	attorney	attorney	PROPN
inlawrev-3793	507	6	general	general	PROPN
inlawrev-3793	507	7	filed	file	VERB
inlawrev-3793	507	8	for	for	ADP
inlawrev-3793	507	9	a	a	DET
inlawrev-3793	507	10	writ	writ	NOUN
inlawrev-3793	507	11	of	of	ADP
inlawrev-3793	507	12	mandamus	mandamus	NOUN
inlawrev-3793	507	13	from	from	ADP
inlawrev-3793	507	14	the	the	DET
inlawrev-3793	507	15	supreme	supreme	PROPN
inlawrev-3793	507	16	court	court	PROPN
inlawrev-3793	507	17	claiming	claim	VERB
inlawrev-3793	507	18	that	that	SCONJ
inlawrev-3793	507	19	exclusive	exclusive	ADJ
inlawrev-3793	507	20	jurisdiction	jurisdiction	NOUN
inlawrev-3793	507	21	lay	lie	VERB
inlawrev-3793	507	22	with	with	ADP
inlawrev-3793	507	23	the	the	DET
inlawrev-3793	507	24	tax	tax	NOUN
inlawrev-3793	507	25	court	court	NOUN
inlawrev-3793	507	26	and	and	CCONJ
inlawrev-3793	507	27	also	also	ADV
inlawrev-3793	507	28	filed	file	VERB
inlawrev-3793	507	29	an	an	DET
inlawrev-3793	507	30	appeal	appeal	NOUN
inlawrev-3793	507	31	of	of	ADP
inlawrev-3793	507	32	the	the	DET
inlawrev-3793	507	33	preliminary	preliminary	ADJ
inlawrev-3793	507	34	injunction	injunction	NOUN
inlawrev-3793	507	35	on	on	ADP
inlawrev-3793	507	36	the	the	DET
inlawrev-3793	507	37	tax	tax	NOUN
inlawrev-3793	507	38	bills	bill	NOUN
inlawrev-3793	507	39	.	.	PUNCT
inlawrev-3793	508	1	'	'	PUNCT
inlawrev-3793	508	2	^^	^^	CCONJ
inlawrev-3793	508	3	the	the	DET
inlawrev-3793	508	4	supreme	supreme	PROPN
inlawrev-3793	508	5	court	court	PROPN
inlawrev-3793	508	6	stayed	stay	VERB
inlawrev-3793	508	7	the	the	DET
inlawrev-3793	508	8	injunction	injunction	NOUN
inlawrev-3793	508	9	and	and	CCONJ
inlawrev-3793	508	10	then	then	ADV
inlawrev-3793	508	11	held	hold	VERB
inlawrev-3793	508	12	that	that	PRON
inlawrev-3793	508	13	lake	lake	PROPN
inlawrev-3793	508	14	superior	superior	PROPN
inlawrev-3793	508	15	court	court	NOUN
inlawrev-3793	508	16	did	do	AUX
inlawrev-3793	508	17	not	not	PART
inlawrev-3793	508	18	have	have	VERB
inlawrev-3793	508	19	jurisdiction	jurisdiction	NOUN
inlawrev-3793	508	20	.	.	PUNCT
inlawrev-3793	509	1	^^^	^^^	ADP
inlawrev-3793	509	2	the	the	DET
inlawrev-3793	509	3	supreme	supreme	PROPN
inlawrev-3793	509	4	court	court	PROPN
inlawrev-3793	509	5	,	,	PUNCT
inlawrev-3793	509	6	in	in	ADP
inlawrev-3793	509	7	recognizing	recognize	VERB
inlawrev-3793	509	8	the	the	DET
inlawrev-3793	509	9	"	"	PUNCT
inlawrev-3793	509	10	broad	broad	ADJ
inlawrev-3793	509	11	public	public	ADJ
inlawrev-3793	509	12	interest"'^^	interest"'^^	NOUN
inlawrev-3793	509	13	in	in	ADP
inlawrev-3793	509	14	this	this	DET
inlawrev-3793	509	15	case	case	NOUN
inlawrev-3793	509	16	,	,	PUNCT
inlawrev-3793	509	17	chose	choose	VERB
inlawrev-3793	509	18	to	to	PART
inlawrev-3793	509	19	decide	decide	VERB
inlawrev-3793	509	20	the	the	DET
inlawrev-3793	509	21	merits	merit	NOUN
inlawrev-3793	509	22	of	of	ADP
inlawrev-3793	509	23	the	the	DET
inlawrev-3793	509	24	claims	claim	NOUN
inlawrev-3793	509	25	presented	present	VERB
inlawrev-3793	509	26	.	.	PUNCT
inlawrev-3793	510	1	^^^	^^^	ADP
inlawrev-3793	510	2	the	the	DET
inlawrev-3793	510	3	supreme	supreme	PROPN
inlawrev-3793	510	4	court	court	PROPN
inlawrev-3793	510	5	held	hold	VERB
inlawrev-3793	510	6	that	that	SCONJ
inlawrev-3793	510	7	the	the	DET
inlawrev-3793	510	8	statutes	statute	NOUN
inlawrev-3793	510	9	did	do	AUX
inlawrev-3793	510	10	violate	violate	VERB
inlawrev-3793	510	11	"	"	PUNCT
inlawrev-3793	510	12	article	article	NOUN
inlawrev-3793	510	13	iv	iv	NUM
inlawrev-3793	510	14	,	,	PUNCT
inlawrev-3793	510	15	section	section	NOUN
inlawrev-3793	510	16	22	22	NUM
inlawrev-3793	510	17	,	,	PUNCT
inlawrev-3793	510	18	of	of	ADP
inlawrev-3793	510	19	the	the	DET
inlawrev-3793	510	20	indiana	indiana	PROPN
inlawrev-3793	510	21	constitution	constitution	PROPN
inlawrev-3793	510	22	as	as	ADP
inlawrev-3793	510	23	special	special	ADJ
inlawrev-3793	510	24	legislation,"^^^	legislation,"^^^	PROPN
inlawrev-3793	510	25	but	but	CCONJ
inlawrev-3793	510	26	also	also	ADV
inlawrev-3793	510	27	held	hold	VERB
inlawrev-3793	510	28	that	that	SCONJ
inlawrev-3793	510	29	the	the	DET
inlawrev-3793	510	30	injunction	injunction	NOUN
inlawrev-3793	510	31	could	could	AUX
inlawrev-3793	510	32	not	not	PART
inlawrev-3793	510	33	be	be	AUX
inlawrev-3793	510	34	sought	seek	VERB
inlawrev-3793	510	35	because	because	SCONJ
inlawrev-3793	510	36	mcc	mcc	PROPN
inlawrev-3793	510	37	waited	wait	VERB
inlawrev-3793	510	38	too	too	ADV
inlawrev-3793	510	39	long	long	ADJ
inlawrev-3793	510	40	to	to	PART
inlawrev-3793	510	41	seek	seek	VERB
inlawrev-3793	510	42	this	this	DET
inlawrev-3793	510	43	equitable	equitable	ADJ
inlawrev-3793	510	44	relief.^^^	relief.^^^	PROPN
inlawrev-3793	510	45	the	the	DET
inlawrev-3793	510	46	187	187	NUM
inlawrev-3793	510	47	.	.	PUNCT
inlawrev-3793	511	1	i	i	PRON
inlawrev-3793	511	2	d.	d.	PROPN
inlawrev-3793	511	3	188	188	NUM
inlawrev-3793	511	4	.	.	PUNCT
inlawrev-3793	512	1	i	i	PRON
inlawrev-3793	512	2	d.	d.	PROPN
inlawrev-3793	512	3	at	at	ADP
inlawrev-3793	512	4	1240	1240	NUM
inlawrev-3793	512	5	.	.	PUNCT
inlawrev-3793	513	1	189	189	NUM
inlawrev-3793	513	2	.	.	PUNCT
inlawrev-3793	514	1	i	i	PRON
inlawrev-3793	514	2	d.	d.	PROPN
inlawrev-3793	514	3	'	'	PUNCT
inlawrev-3793	514	4	x	x	PROPN
inlawrev-3793	515	1	190	190	NUM
inlawrev-3793	515	2	.	.	PUNCT
inlawrev-3793	516	1	i	i	PRON
inlawrev-3793	516	2	d.	d.	PROPN
inlawrev-3793	516	3	191	191	NUM
inlawrev-3793	516	4	.	.	PUNCT
inlawrev-3793	517	1	i	i	PRON
inlawrev-3793	517	2	d.	d.	PROPN
inlawrev-3793	517	3	192	192	NUM
inlawrev-3793	517	4	.	.	PUNCT
inlawrev-3793	517	5	820	820	NUM
inlawrev-3793	517	6	n.e.2d	n.e.2d	NUM
inlawrev-3793	517	7	1240	1240	NUM
inlawrev-3793	517	8	(	(	PUNCT
inlawrev-3793	517	9	ind	ind	NOUN
inlawrev-3793	517	10	.	.	PUNCT
inlawrev-3793	517	11	)	)	PUNCT
inlawrev-3793	517	12	,	,	PUNCT
inlawrev-3793	517	13	cert	cert	PROPN
inlawrev-3793	517	14	.	.	PUNCT
inlawrev-3793	517	15	denied	deny	VERB
inlawrev-3793	517	16	sub	sub	PROPN
inlawrev-3793	517	17	nom	nom	PROPN
inlawrev-3793	517	18	.	.	PROPN
inlawrev-3793	518	1	miller	miller	PROPN
inlawrev-3793	518	2	citizens	citizens	PROPN
inlawrev-3793	518	3	corp	corp	PROPN
inlawrev-3793	518	4	.	.	PROPN
inlawrev-3793	519	1	v.	v.	PROPN
inlawrev-3793	519	2	carter	carter	PROPN
inlawrev-3793	519	3	,	,	PUNCT
inlawrev-3793	519	4	126s.ct	126s.ct	PROPN
inlawrev-3793	519	5	.	.	PROPN
inlawrev-3793	520	1	398	398	NUM
inlawrev-3793	520	2	(	(	PUNCT
inlawrev-3793	520	3	2005	2005	NUM
inlawrev-3793	520	4	)	)	PUNCT
inlawrev-3793	520	5	.	.	PUNCT
inlawrev-3793	521	1	193	193	NUM
inlawrev-3793	521	2	.	.	PUNCT
inlawrev-3793	522	1	i	i	PRON
inlawrev-3793	522	2	d.	d.	PROPN
inlawrev-3793	522	3	at	at	ADP
inlawrev-3793	522	4	1243	1243	NUM
inlawrev-3793	522	5	.	.	PUNCT
inlawrev-3793	523	1	194	194	NUM
inlawrev-3793	523	2	.	.	PUNCT
inlawrev-3793	524	1	i	i	PRON
inlawrev-3793	524	2	d.	d.	PROPN
inlawrev-3793	524	3	195	195	NUM
inlawrev-3793	524	4	.	.	PUNCT
inlawrev-3793	525	1	i	i	PRON
inlawrev-3793	525	2	d.	d.	PROPN
inlawrev-3793	525	3	196	196	NUM
inlawrev-3793	525	4	.	.	PUNCT
inlawrev-3793	526	1	i	i	PRON
inlawrev-3793	526	2	d.	d.	PROPN
inlawrev-3793	526	3	at	at	ADP
inlawrev-3793	526	4	1243	1243	NUM
inlawrev-3793	526	5	-	-	SYM
inlawrev-3793	526	6	44	44	NUM
inlawrev-3793	526	7	.	.	PUNCT
inlawrev-3793	526	8	197	197	NUM
inlawrev-3793	526	9	.	.	PUNCT
inlawrev-3793	527	1	i	i	PRON
inlawrev-3793	527	2	d.	d.	PROPN
inlawrev-3793	527	3	at	at	ADP
inlawrev-3793	527	4	1244	1244	NUM
inlawrev-3793	527	5	.	.	PUNCT
inlawrev-3793	528	1	198	198	NUM
inlawrev-3793	528	2	.	.	PUNCT
inlawrev-3793	529	1	i	i	PRON
inlawrev-3793	529	2	d.	d.	PROPN
inlawrev-3793	529	3	199	199	NUM
inlawrev-3793	529	4	.	.	PUNCT
inlawrev-3793	530	1	i	i	PRON
inlawrev-3793	530	2	d.	d.	PROPN
inlawrev-3793	530	3	200	200	NUM
inlawrev-3793	530	4	.	.	PUNCT
inlawrev-3793	531	1	i	i	PRON
inlawrev-3793	531	2	d.	d.	PROPN
inlawrev-3793	531	3	201	201	NUM
inlawrev-3793	531	4	.	.	PUNCT
inlawrev-3793	532	1	i	i	PRON
inlawrev-3793	532	2	d.	d.	PROPN
inlawrev-3793	532	3	2006	2006	NUM
inlawrev-3793	532	4	]	]	PUNCT
inlawrev-3793	532	5	tax	tax	NOUN
inlawrev-3793	532	6	law	law	NOUN
inlawrev-3793	532	7	1259	1259	NUM
inlawrev-3793	532	8	supreme	supreme	PROPN
inlawrev-3793	532	9	court	court	PROPN
inlawrev-3793	532	10	relied	rely	VERB
inlawrev-3793	532	11	solely	solely	ADV
inlawrev-3793	532	12	on	on	ADP
inlawrev-3793	532	13	its	its	PRON
inlawrev-3793	532	14	decision	decision	NOUN
inlawrev-3793	532	15	in	in	ADP
inlawrev-3793	532	16	state	state	NOUN
inlawrev-3793	532	17	v.	v.	ADP
inlawrev-3793	532	18	sproles^^^	sproles^^^	PROPN
inlawrev-3793	532	19	in	in	ADP
inlawrev-3793	532	20	responding	respond	VERB
inlawrev-3793	532	21	to	to	ADP
inlawrev-3793	532	22	the	the	DET
inlawrev-3793	532	23	jurisdictional	jurisdictional	ADJ
inlawrev-3793	532	24	questions	question	NOUN
inlawrev-3793	532	25	.	.	PUNCT
inlawrev-3793	533	1	the	the	DET
inlawrev-3793	533	2	supreme	supreme	PROPN
inlawrev-3793	533	3	court	court	PROPN
inlawrev-3793	533	4	did	do	AUX
inlawrev-3793	533	5	not	not	PART
inlawrev-3793	533	6	agree	agree	VERB
inlawrev-3793	533	7	with	with	ADP
inlawrev-3793	533	8	mcc	mcc	PROPN
inlawrev-3793	533	9	's	's	PART
inlawrev-3793	533	10	arguments	argument	NOUN
inlawrev-3793	533	11	that	that	SCONJ
inlawrev-3793	533	12	these	these	DET
inlawrev-3793	533	13	laws	law	NOUN
inlawrev-3793	533	14	violated	violate	VERB
inlawrev-3793	533	15	article	article	NOUN
inlawrev-3793	533	16	iv	iv	NUM
inlawrev-3793	533	17	,	,	PUNCT
inlawrev-3793	533	18	section	section	NOUN
inlawrev-3793	533	19	23	23	NUM
inlawrev-3793	533	20	,	,	PUNCT
inlawrev-3793	533	21	article	article	NOUN
inlawrev-3793	533	22	x	x	NOUN
inlawrev-3793	533	23	,	,	PUNCT
inlawrev-3793	533	24	section	section	NOUN
inlawrev-3793	533	25	1	1	NUM
inlawrev-3793	533	26	,	,	PUNCT
inlawrev-3793	533	27	or	or	CCONJ
inlawrev-3793	533	28	article	article	NOUN
inlawrev-3793	533	29	i	i	PRON
inlawrev-3793	533	30	,	,	PUNCT
inlawrev-3793	533	31	section	section	NOUN
inlawrev-3793	533	32	23	23	NUM
inlawrev-3793	533	33	of	of	ADP
inlawrev-3793	533	34	the	the	DET
inlawrev-3793	533	35	indiana	indiana	PROPN
inlawrev-3793	533	36	constitution.^^^	constitution.^^^	PROPN
inlawrev-3793	533	37	in	in	ADP
inlawrev-3793	533	38	analyzing	analyze	VERB
inlawrev-3793	533	39	the	the	DET
inlawrev-3793	533	40	merits	merit	NOUN
inlawrev-3793	533	41	of	of	ADP
inlawrev-3793	533	42	the	the	DET
inlawrev-3793	533	43	special	special	ADJ
inlawrev-3793	533	44	legislation	legislation	NOUN
inlawrev-3793	533	45	claims	claim	NOUN
inlawrev-3793	533	46	made	make	VERB
inlawrev-3793	533	47	by	by	ADP
inlawrev-3793	533	48	the	the	DET
inlawrev-3793	533	49	mcc	mcc	NOUN
inlawrev-3793	533	50	,	,	PUNCT
inlawrev-3793	533	51	the	the	DET
inlawrev-3793	533	52	supreme	supreme	PROPN
inlawrev-3793	533	53	court	court	PROPN
inlawrev-3793	533	54	held	hold	VERB
inlawrev-3793	533	55	that	that	SCONJ
inlawrev-3793	533	56	this	this	PRON
inlawrev-3793	533	57	was	be	AUX
inlawrev-3793	533	58	special	special	ADJ
inlawrev-3793	533	59	legislation	legislation	NOUN
inlawrev-3793	533	60	since	since	SCONJ
inlawrev-3793	533	61	lake	lake	PROPN
inlawrev-3793	533	62	county	county	PROPN
inlawrev-3793	533	63	was	be	AUX
inlawrev-3793	533	64	defined	define	VERB
inlawrev-3793	533	65	by	by	ADP
inlawrev-3793	533	66	population	population	NOUN
inlawrev-3793	533	67	parameters	parameter	NOUN
inlawrev-3793	533	68	in	in	ADP
inlawrev-3793	533	69	the	the	DET
inlawrev-3793	533	70	bill	bill	NOUN
inlawrev-3793	533	71	,	,	PUNCT
inlawrev-3793	533	72	and	and	CCONJ
inlawrev-3793	533	73	the	the	DET
inlawrev-3793	533	74	law	law	NOUN
inlawrev-3793	533	75	itself	itself	PRON
inlawrev-3793	533	76	was	be	AUX
inlawrev-3793	533	77	not	not	PART
inlawrev-3793	533	78	rationally	rationally	ADV
inlawrev-3793	533	79	related	relate	VERB
inlawrev-3793	533	80	to	to	ADP
inlawrev-3793	533	81	population	population	NOUN
inlawrev-3793	533	82	and	and	CCONJ
inlawrev-3793	533	83	seemed	seem	VERB
inlawrev-3793	533	84	to	to	PART
inlawrev-3793	533	85	be	be	AUX
inlawrev-3793	533	86	derived	derive	VERB
inlawrev-3793	533	87	from	from	ADP
inlawrev-3793	533	88	the	the	DET
inlawrev-3793	533	89	troubled	troubled	ADJ
inlawrev-3793	533	90	history	history	NOUN
inlawrev-3793	533	91	of	of	ADP
inlawrev-3793	533	92	property	property	NOUN
inlawrev-3793	533	93	taxation	taxation	NOUN
inlawrev-3793	533	94	in	in	ADP
inlawrev-3793	533	95	lake	lake	PROPN
inlawrev-3793	533	96	county.^^"^	county.^^"^	PROPN
inlawrev-3793	533	97	the	the	DET
inlawrev-3793	533	98	state	state	NOUN
inlawrev-3793	533	99	argued	argue	VERB
inlawrev-3793	533	100	that	that	SCONJ
inlawrev-3793	533	101	even	even	ADV
inlawrev-3793	533	102	if	if	SCONJ
inlawrev-3793	533	103	this	this	PRON
inlawrev-3793	533	104	is	be	AUX
inlawrev-3793	533	105	special	special	ADJ
inlawrev-3793	533	106	legislation	legislation	NOUN
inlawrev-3793	533	107	,	,	PUNCT
inlawrev-3793	533	108	article	article	NOUN
inlawrev-3793	533	109	fv	fv	NOUN
inlawrev-3793	533	110	,	,	PUNCT
inlawrev-3793	533	111	section	section	NOUN
inlawrev-3793	533	112	22^^^	22^^^	NUM
inlawrev-3793	533	113	did	do	AUX
inlawrev-3793	533	114	not	not	PART
inlawrev-3793	533	115	apply	apply	VERB
inlawrev-3793	533	116	since	since	SCONJ
inlawrev-3793	533	117	it	it	PRON
inlawrev-3793	533	118	was	be	AUX
inlawrev-3793	533	119	written	write	VERB
inlawrev-3793	533	120	"	"	PUNCT
inlawrev-3793	533	121	prohibiting	prohibit	VERB
inlawrev-3793	533	122	local	local	ADJ
inlawrev-3793	533	123	laws	law	NOUN
inlawrev-3793	533	124	that	that	PRON
inlawrev-3793	533	125	'	'	AUX
inlawrev-3793	533	126	provide	provide	VERB
inlawrev-3793	533	127	for	for	ADP
inlawrev-3793	533	128	the	the	DET
inlawrev-3793	533	129	assessment	assessment	NOUN
inlawrev-3793	533	130	and	and	CCONJ
inlawrev-3793	533	131	collection	collection	NOUN
inlawrev-3793	533	132	of	of	ADP
inlawrev-3793	533	133	taxes	taxis	NOUN
inlawrev-3793	533	134	.	.	PUNCT
inlawrev-3793	534	1	*	*	PUNCT
inlawrev-3793	534	2	"	"	PUNCT
inlawrev-3793	534	3	^^	^^	CCONJ
inlawrev-3793	534	4	the	the	DET
inlawrev-3793	534	5	supreme	supreme	PROPN
inlawrev-3793	534	6	court	court	PROPN
inlawrev-3793	534	7	relied	rely	VERB
inlawrev-3793	534	8	on	on	ADP
inlawrev-3793	534	9	its	its	PRON
inlawrev-3793	534	10	decision	decision	NOUN
inlawrev-3793	534	11	in	in	ADP
inlawrev-3793	534	12	the	the	DET
inlawrev-3793	534	13	kinsey^^^	kinsey^^^	NOUN
inlawrev-3793	534	14	case	case	NOUN
inlawrev-3793	534	15	,	,	PUNCT
inlawrev-3793	534	16	where	where	SCONJ
inlawrev-3793	534	17	the	the	DET
inlawrev-3793	534	18	court	court	NOUN
inlawrev-3793	534	19	held	hold	VERB
inlawrev-3793	534	20	that	that	SCONJ
inlawrev-3793	534	21	"	"	PUNCT
inlawrev-3793	534	22	a	a	DET
inlawrev-3793	534	23	law	law	NOUN
inlawrev-3793	534	24	limited	limit	VERB
inlawrev-3793	534	25	to	to	ADP
inlawrev-3793	534	26	a	a	DET
inlawrev-3793	534	27	given	give	VERB
inlawrev-3793	534	28	county	county	NOUN
inlawrev-3793	534	29	is	be	AUX
inlawrev-3793	534	30	prohibited	prohibit	VERB
inlawrev-3793	534	31	unless	unless	SCONJ
inlawrev-3793	534	32	"	"	PUNCT
inlawrev-3793	534	33	there	there	PRON
inlawrev-3793	534	34	are	be	VERB
inlawrev-3793	534	35	inherent	inherent	ADJ
inlawrev-3793	534	36	characteristics	characteristic	NOUN
inlawrev-3793	534	37	of	of	ADP
inlawrev-3793	534	38	the	the	DET
inlawrev-3793	534	39	affected	affected	ADJ
inlawrev-3793	534	40	locale	locale	NOUN
inlawrev-3793	534	41	that	that	PRON
inlawrev-3793	534	42	justify	justify	VERB
inlawrev-3793	534	43	local	local	ADJ
inlawrev-3793	534	44	legislation	legislation	NOUN
inlawrev-3793	534	45	.	.	PUNCT
inlawrev-3793	535	1	"^^^	"^^^	PUNCT
inlawrev-3793	536	1	the	the	DET
inlawrev-3793	536	2	supreme	supreme	PROPN
inlawrev-3793	536	3	court	court	PROPN
inlawrev-3793	536	4	found	find	VERB
inlawrev-3793	536	5	that	that	SCONJ
inlawrev-3793	536	6	lake	lake	PROPN
inlawrev-3793	536	7	county	county	PROPN
inlawrev-3793	536	8	's	's	PART
inlawrev-3793	536	9	unique	unique	ADJ
inlawrev-3793	536	10	conditions	condition	NOUN
inlawrev-3793	536	11	of	of	ADP
inlawrev-3793	536	12	"	"	PUNCT
inlawrev-3793	536	13	widespread	widespread	ADJ
inlawrev-3793	536	14	tax	tax	NOUN
inlawrev-3793	536	15	inequities	inequity	NOUN
inlawrev-3793	536	16	and	and	CCONJ
inlawrev-3793	536	17	unusual	unusual	ADJ
inlawrev-3793	536	18	violations	violation	NOUN
inlawrev-3793	536	19	"	"	PUNCT
inlawrev-3793	536	20	were	be	AUX
inlawrev-3793	536	21	enough	enough	ADJ
inlawrev-3793	536	22	to	to	PART
inlawrev-3793	536	23	satisfy	satisfy	VERB
inlawrev-3793	536	24	the	the	DET
inlawrev-3793	536	25	holding	holding	NOUN
inlawrev-3793	536	26	in	in	ADP
inlawrev-3793	536	27	kimsey?^	kimsey?^	PROPN
inlawrev-3793	536	28	the	the	DET
inlawrev-3793	536	29	supreme	supreme	PROPN
inlawrev-3793	536	30	court	court	PROPN
inlawrev-3793	536	31	did	do	AUX
inlawrev-3793	536	32	not	not	PART
inlawrev-3793	536	33	agree	agree	VERB
inlawrev-3793	536	34	,	,	PUNCT
inlawrev-3793	536	35	citing	cite	VERB
inlawrev-3793	536	36	the	the	DET
inlawrev-3793	536	37	constitutional	constitutional	ADJ
inlawrev-3793	536	38	debates	debate	NOUN
inlawrev-3793	536	39	,	,	PUNCT
inlawrev-3793	536	40	which	which	PRON
inlawrev-3793	536	41	the	the	DET
inlawrev-3793	536	42	supreme	supreme	PROPN
inlawrev-3793	536	43	court	court	PROPN
inlawrev-3793	536	44	held	hold	VERB
inlawrev-3793	536	45	made	make	VERB
inlawrev-3793	536	46	it	it	PRON
inlawrev-3793	536	47	"	"	PUNCT
inlawrev-3793	536	48	clear	clear	ADJ
inlawrev-3793	536	49	that	that	SCONJ
inlawrev-3793	536	50	lack	lack	NOUN
inlawrev-3793	536	51	of	of	ADP
inlawrev-3793	536	52	uniform	uniform	ADJ
inlawrev-3793	536	53	assessment	assessment	NOUN
inlawrev-3793	536	54	practices	practice	NOUN
inlawrev-3793	536	55	was	be	AUX
inlawrev-3793	536	56	one	one	NUM
inlawrev-3793	536	57	ofthe	ofthe	NOUN
inlawrev-3793	536	58	principal	principal	ADJ
inlawrev-3793	536	59	concerns	concern	NOUN
inlawrev-3793	536	60	underlying	underlie	VERB
inlawrev-3793	536	61	"	"	PUNCT
inlawrev-3793	537	1	both	both	CCONJ
inlawrev-3793	537	2	article	article	NOUN
inlawrev-3793	537	3	x	x	NOUN
inlawrev-3793	537	4	,	,	PUNCT
inlawrev-3793	537	5	section	section	NOUN
inlawrev-3793	537	6	i	i	PRON
inlawrev-3793	537	7	and	and	CCONJ
inlawrev-3793	537	8	article	article	PROPN
inlawrev-3793	537	9	iv	iv	NUM
inlawrev-3793	537	10	,	,	PUNCT
inlawrev-3793	537	11	section	section	NOUN
inlawrev-3793	537	12	22.^^	22.^^	NUM
inlawrev-3793	537	13	°	°	ADP
inlawrev-3793	537	14	the	the	DET
inlawrev-3793	537	15	supreme	supreme	PROPN
inlawrev-3793	537	16	court	court	PROPN
inlawrev-3793	537	17	held	hold	VERB
inlawrev-3793	537	18	that	that	SCONJ
inlawrev-3793	537	19	the	the	DET
inlawrev-3793	537	20	laws	law	NOUN
inlawrev-3793	537	21	concerning	concern	VERB
inlawrev-3793	537	22	assessment	assessment	NOUN
inlawrev-3793	537	23	in	in	ADP
inlawrev-3793	537	24	lake	lake	PROPN
inlawrev-3793	537	25	county	county	PROPN
inlawrev-3793	537	26	did	do	AUX
inlawrev-3793	537	27	not	not	PART
inlawrev-3793	537	28	violate	violate	VERB
inlawrev-3793	537	29	article	article	NOUN
inlawrev-3793	537	30	iv	iv	NUM
inlawrev-3793	537	31	,	,	PUNCT
inlawrev-3793	537	32	section	section	NOUN
inlawrev-3793	537	33	23	23	NUM
inlawrev-3793	537	34	"	"	PUNCT
inlawrev-3793	537	35	which	which	PRON
inlawrev-3793	537	36	requires	require	VERB
inlawrev-3793	537	37	that	that	SCONJ
inlawrev-3793	537	38	'	'	PUNCT
inlawrev-3793	537	39	where	where	SCONJ
inlawrev-3793	537	40	a	a	DET
inlawrev-3793	537	41	general	general	ADJ
inlawrev-3793	537	42	law	law	NOUN
inlawrev-3793	537	43	can	can	AUX
inlawrev-3793	537	44	be	be	AUX
inlawrev-3793	537	45	made	make	VERB
inlawrev-3793	537	46	applicable	applicable	ADJ
inlawrev-3793	537	47	,	,	PUNCT
inlawrev-3793	537	48	all	all	DET
inlawrev-3793	537	49	laws	law	NOUN
inlawrev-3793	537	50	shall	shall	AUX
inlawrev-3793	537	51	be	be	AUX
inlawrev-3793	537	52	general	general	ADJ
inlawrev-3793	537	53	,	,	PUNCT
inlawrev-3793	537	54	and	and	CCONJ
inlawrev-3793	537	55	of	of	ADP
inlawrev-3793	537	56	uniform	uniform	ADJ
inlawrev-3793	537	57	operation	operation	NOUN
inlawrev-3793	537	58	throughout	throughout	ADP
inlawrev-3793	537	59	the	the	DET
inlawrev-3793	537	60	state	state	NOUN
inlawrev-3793	537	61	.	.	PUNCT
inlawrev-3793	537	62	'	'	PUNCT
inlawrev-3793	538	1	"	"	PUNCT
inlawrev-3793	538	2	^*^	^*^	AUX
inlawrev-3793	538	3	the	the	DET
inlawrev-3793	538	4	supreme	supreme	PROPN
inlawrev-3793	538	5	court	court	PROPN
inlawrev-3793	538	6	relied	rely	VERB
inlawrev-3793	538	7	on	on	ADP
inlawrev-3793	538	8	its	its	PRON
inlawrev-3793	538	9	decision	decision	NOUN
inlawrev-3793	538	10	in	in	ADP
inlawrev-3793	538	11	the	the	DET
inlawrev-3793	538	12	kimsey^^^	kimsey^^^	PROPN
inlawrev-3793	538	13	case	case	NOUN
inlawrev-3793	538	14	,	,	PUNCT
inlawrev-3793	538	15	where	where	SCONJ
inlawrev-3793	538	16	the	the	DET
inlawrev-3793	538	17	court	court	NOUN
inlawrev-3793	538	18	held	hold	VERB
inlawrev-3793	538	19	that	that	SCONJ
inlawrev-3793	538	20	"	"	PUNCT
inlawrev-3793	538	21	a	a	DET
inlawrev-3793	538	22	law	law	NOUN
inlawrev-3793	538	23	limited	limit	VERB
inlawrev-3793	538	24	to	to	ADP
inlawrev-3793	538	25	a	a	DET
inlawrev-3793	538	26	given	give	VERB
inlawrev-3793	538	27	county	county	NOUN
inlawrev-3793	538	28	is	be	AUX
inlawrev-3793	538	29	prohibited	prohibit	VERB
inlawrev-3793	538	30	unless	unless	SCONJ
inlawrev-3793	538	31	'	'	PUNCT
inlawrev-3793	538	32	there	there	PRON
inlawrev-3793	538	33	are	be	VERB
inlawrev-3793	538	34	inherent	inherent	ADJ
inlawrev-3793	538	35	characteristics	characteristic	NOUN
inlawrev-3793	538	36	of	of	ADP
inlawrev-3793	538	37	the	the	DET
inlawrev-3793	538	38	affected	affected	ADJ
inlawrev-3793	538	39	locale	locale	NOUN
inlawrev-3793	538	40	that	that	PRON
inlawrev-3793	538	41	justify	justify	VERB
inlawrev-3793	538	42	local	local	ADJ
inlawrev-3793	538	43	legislation	legislation	NOUN
inlawrev-3793	538	44	.	.	PUNCT
inlawrev-3793	539	1	'"^'^	'"^'^	VERB
inlawrev-3793	539	2	the	the	DET
inlawrev-3793	539	3	supreme	supreme	PROPN
inlawrev-3793	539	4	court	court	PROPN
inlawrev-3793	539	5	found	find	VERB
inlawrev-3793	539	6	that	that	SCONJ
inlawrev-3793	539	7	lake	lake	PROPN
inlawrev-3793	539	8	county	county	PROPN
inlawrev-3793	539	9	's	's	PART
inlawrev-3793	539	10	unique	unique	ADJ
inlawrev-3793	539	11	conditions	condition	NOUN
inlawrev-3793	539	12	of	of	ADP
inlawrev-3793	539	13	"	"	PUNCT
inlawrev-3793	539	14	widespread	widespread	ADJ
inlawrev-3793	539	15	tax	tax	NOUN
inlawrev-3793	539	16	inequities	inequity	NOUN
inlawrev-3793	539	17	and	and	CCONJ
inlawrev-3793	539	18	unusual	unusual	ADJ
inlawrev-3793	539	19	valuations	valuation	NOUN
inlawrev-3793	539	20	"	"	PUNCT
inlawrev-3793	539	21	were	be	AUX
inlawrev-3793	539	22	enough	enough	ADJ
inlawrev-3793	539	23	to	to	PART
inlawrev-3793	539	24	satisfy	satisfy	VERB
inlawrev-3793	539	25	the	the	DET
inlawrev-3793	539	26	holding	holding	NOUN
inlawrev-3793	539	27	in	in	ADP
inlawrev-3793	539	28	kimsey?^^	kimsey?^^	NOUN
inlawrev-3793	539	29	the	the	DET
inlawrev-3793	539	30	supreme	supreme	PROPN
inlawrev-3793	539	31	court	court	PROPN
inlawrev-3793	539	32	held	hold	VERB
inlawrev-3793	539	33	that	that	SCONJ
inlawrev-3793	539	34	these	these	DET
inlawrev-3793	539	35	lake	lake	PROPN
inlawrev-3793	539	36	county	county	PROPN
inlawrev-3793	539	37	statutes	statute	NOUN
inlawrev-3793	539	38	did	do	AUX
inlawrev-3793	539	39	not	not	PART
inlawrev-3793	539	40	violate	violate	VERB
inlawrev-3793	539	41	article	article	NOUN
inlawrev-3793	539	42	x	x	NOUN
inlawrev-3793	539	43	,	,	PUNCT
inlawrev-3793	539	44	section	section	NOUN
inlawrev-3793	539	45	1	1	NUM
inlawrev-3793	539	46	,	,	PUNCT
inlawrev-3793	539	47	which	which	PRON
inlawrev-3793	539	48	requires	require	VERB
inlawrev-3793	539	49	a	a	DET
inlawrev-3793	539	50	"	"	PUNCT
inlawrev-3793	539	51	uniform	uniform	ADJ
inlawrev-3793	539	52	and	and	CCONJ
inlawrev-3793	539	53	equal	equal	ADJ
inlawrev-3793	539	54	rate"^*^	rate"^*^	NOUN
inlawrev-3793	539	55	of	of	ADP
inlawrev-3793	539	56	assessment.^	assessment.^	NOUN
inlawrev-3793	539	57	'	'	PUNCT
inlawrev-3793	539	58	^	^	PUNCT
inlawrev-3793	539	59	the	the	DET
inlawrev-3793	539	60	supreme	supreme	PROPN
inlawrev-3793	539	61	court	court	PROPN
inlawrev-3793	539	62	rationalized	rationalize	VERB
inlawrev-3793	539	63	that	that	SCONJ
inlawrev-3793	539	64	these	these	DET
inlawrev-3793	539	65	statutes	statute	NOUN
inlawrev-3793	539	66	only	only	ADV
inlawrev-3793	539	67	required	require	VERB
inlawrev-3793	539	68	a	a	DET
inlawrev-3793	539	69	different	different	ADJ
inlawrev-3793	539	70	party	party	NOUN
inlawrev-3793	539	71	to	to	PART
inlawrev-3793	539	72	conduct	conduct	VERB
inlawrev-3793	539	73	the	the	DET
inlawrev-3793	539	74	202	202	NUM
inlawrev-3793	539	75	.	.	NOUN
inlawrev-3793	539	76	672	672	NUM
inlawrev-3793	539	77	n.e.2d	n.e.2d	NOUN
inlawrev-3793	539	78	1353	1353	NUM
inlawrev-3793	539	79	(	(	PUNCT
inlawrev-3793	539	80	ind	ind	NOUN
inlawrev-3793	539	81	.	.	PUNCT
inlawrev-3793	539	82	1996	1996	NUM
inlawrev-3793	539	83	)	)	PUNCT
inlawrev-3793	539	84	.	.	PUNCT
inlawrev-3793	540	1	203	203	NUM
inlawrev-3793	540	2	.	.	PUNCT
inlawrev-3793	540	3	lake	lake	PROPN
inlawrev-3793	540	4	superior	superior	PROPN
inlawrev-3793	540	5	court	court	PROPN
inlawrev-3793	540	6	,	,	PUNCT
inlawrev-3793	540	7	820	820	NUM
inlawrev-3793	540	8	n.e.2d	n.e.2d	NOUN
inlawrev-3793	540	9	at	at	ADP
inlawrev-3793	540	10	1245	1245	NUM
inlawrev-3793	540	11	.	.	PUNCT
inlawrev-3793	541	1	204	204	NUM
inlawrev-3793	541	2	.	.	PUNCT
inlawrev-3793	542	1	/£/.	/£/.	PUNCT
inlawrev-3793	542	2	at	at	ADP
inlawrev-3793	542	3	1247	1247	NUM
inlawrev-3793	542	4	-	-	SYM
inlawrev-3793	542	5	48	48	NUM
inlawrev-3793	542	6	.	.	PUNCT
inlawrev-3793	542	7	205	205	NUM
inlawrev-3793	542	8	.	.	PUNCT
inlawrev-3793	543	1	ind	ind	PROPN
inlawrev-3793	543	2	.	.	PUNCT
inlawrev-3793	544	1	const	const	PROPN
inlawrev-3793	544	2	,	,	PUNCT
inlawrev-3793	544	3	art	art	NOUN
inlawrev-3793	544	4	.	.	PUNCT
inlawrev-3793	545	1	iv	iv	X
inlawrev-3793	545	2	,	,	PUNCT
inlawrev-3793	545	3	§	§	PROPN
inlawrev-3793	545	4	22	22	NUM
inlawrev-3793	545	5	.	.	PUNCT
inlawrev-3793	545	6	206	206	NUM
inlawrev-3793	545	7	.	.	PUNCT
inlawrev-3793	546	1	lake	lake	PROPN
inlawrev-3793	546	2	superior	superior	PROPN
inlawrev-3793	546	3	court	court	PROPN
inlawrev-3793	546	4	,	,	PUNCT
inlawrev-3793	546	5	820	820	NUM
inlawrev-3793	546	6	n.e.2d	n.e.2d	NOUN
inlawrev-3793	546	7	at	at	ADP
inlawrev-3793	546	8	1248	1248	NUM
inlawrev-3793	546	9	(	(	PUNCT
inlawrev-3793	546	10	quoting	quote	VERB
inlawrev-3793	546	11	ind	ind	NOUN
inlawrev-3793	546	12	.	.	PUNCT
inlawrev-3793	547	1	const	const	PROPN
inlawrev-3793	547	2	,	,	PUNCT
inlawrev-3793	547	3	art	art	NOUN
inlawrev-3793	547	4	.	.	PUNCT
inlawrev-3793	548	1	iv	iv	X
inlawrev-3793	548	2	,	,	PUNCT
inlawrev-3793	548	3	§	§	PROPN
inlawrev-3793	548	4	22	22	NUM
inlawrev-3793	548	5	)	)	PUNCT
inlawrev-3793	548	6	.	.	PUNCT
inlawrev-3793	549	1	207	207	NUM
inlawrev-3793	549	2	.	.	PUNCT
inlawrev-3793	550	1	city	city	NOUN
inlawrev-3793	550	2	of	of	ADP
inlawrev-3793	550	3	south	south	PROPN
inlawrev-3793	550	4	bend	bend	PROPN
inlawrev-3793	550	5	v.	v.	ADP
inlawrev-3793	550	6	kinsey	kinsey	NOUN
inlawrev-3793	550	7	,	,	PUNCT
inlawrev-3793	550	8	781	781	NUM
inlawrev-3793	550	9	n.e.2d	n.e.2d	NOUN
inlawrev-3793	550	10	683	683	NUM
inlawrev-3793	550	11	(	(	PUNCT
inlawrev-3793	550	12	ind	ind	NOUN
inlawrev-3793	550	13	.	.	PUNCT
inlawrev-3793	550	14	2003	2003	NUM
inlawrev-3793	550	15	)	)	PUNCT
inlawrev-3793	550	16	.	.	PUNCT
inlawrev-3793	551	1	208	208	NUM
inlawrev-3793	551	2	.	.	X
inlawrev-3793	551	3	lake	lake	PROPN
inlawrev-3793	551	4	superior	superior	PROPN
inlawrev-3793	551	5	court	court	PROPN
inlawrev-3793	551	6	,	,	PUNCT
inlawrev-3793	551	7	820	820	NUM
inlawrev-3793	551	8	n.e.2d	n.e.2d	NOUN
inlawrev-3793	551	9	at	at	ADP
inlawrev-3793	551	10	1249	1249	NUM
inlawrev-3793	551	11	(	(	PUNCT
inlawrev-3793	551	12	citing	cite	VERB
inlawrev-3793	551	13	kinsey	kinsey	NOUN
inlawrev-3793	551	14	,	,	PUNCT
inlawrev-3793	551	15	781	781	NUM
inlawrev-3793	551	16	n.e.2d	n.e.2d	NOUN
inlawrev-3793	551	17	at	at	ADP
inlawrev-3793	551	18	692	692	NUM
inlawrev-3793	551	19	)	)	PUNCT
inlawrev-3793	551	20	.	.	PUNCT
inlawrev-3793	552	1	209	209	NUM
inlawrev-3793	552	2	.	.	PUNCT
inlawrev-3793	552	3	mat	mat	PROPN
inlawrev-3793	552	4	1250	1250	NUM
inlawrev-3793	552	5	.	.	PUNCT
inlawrev-3793	553	1	210	210	NUM
inlawrev-3793	553	2	.	.	PUNCT
inlawrev-3793	554	1	/j	/j	INTJ
inlawrev-3793	554	2	.	.	PUNCT
inlawrev-3793	555	1	at	at	ADP
inlawrev-3793	555	2	1248	1248	NUM
inlawrev-3793	555	3	.	.	PUNCT
inlawrev-3793	556	1	211	211	NUM
inlawrev-3793	556	2	.	.	PUNCT
inlawrev-3793	556	3	m.	m.	NOUN
inlawrev-3793	556	4	at	at	ADP
inlawrev-3793	556	5	1249	1249	NUM
inlawrev-3793	556	6	(	(	PUNCT
inlawrev-3793	556	7	quoting	quote	VERB
inlawrev-3793	556	8	ind	ind	NOUN
inlawrev-3793	556	9	.	.	PUNCT
inlawrev-3793	557	1	const	const	PROPN
inlawrev-3793	557	2	,	,	PUNCT
inlawrev-3793	557	3	art	art	NOUN
inlawrev-3793	557	4	.	.	PUNCT
inlawrev-3793	558	1	iv	iv	X
inlawrev-3793	558	2	,	,	PUNCT
inlawrev-3793	558	3	§	§	PROPN
inlawrev-3793	558	4	23	23	NUM
inlawrev-3793	558	5	)	)	PUNCT
inlawrev-3793	558	6	.	.	PUNCT
inlawrev-3793	559	1	212	212	NUM
inlawrev-3793	559	2	.	.	PUNCT
inlawrev-3793	560	1	city	city	NOUN
inlawrev-3793	560	2	of	of	ADP
inlawrev-3793	560	3	south	south	PROPN
inlawrev-3793	560	4	bend	bend	NOUN
inlawrev-3793	560	5	v.	v.	ADP
inlawrev-3793	560	6	kimsey	kimsey	NOUN
inlawrev-3793	560	7	,	,	PUNCT
inlawrev-3793	560	8	781	781	NUM
inlawrev-3793	560	9	n.e.2d	n.e.2d	NOUN
inlawrev-3793	560	10	683	683	NUM
inlawrev-3793	560	11	(	(	PUNCT
inlawrev-3793	560	12	ind	ind	NOUN
inlawrev-3793	560	13	.	.	PUNCT
inlawrev-3793	560	14	2003	2003	NUM
inlawrev-3793	560	15	)	)	PUNCT
inlawrev-3793	560	16	.	.	PUNCT
inlawrev-3793	561	1	213	213	NUM
inlawrev-3793	561	2	.	.	PUNCT
inlawrev-3793	561	3	lake	lake	PROPN
inlawrev-3793	561	4	superior	superior	PROPN
inlawrev-3793	561	5	court	court	PROPN
inlawrev-3793	561	6	,	,	PUNCT
inlawrev-3793	561	7	820	820	NUM
inlawrev-3793	561	8	n.e.2d	n.e.2d	NOUN
inlawrev-3793	561	9	at	at	ADP
inlawrev-3793	561	10	1249	1249	NUM
inlawrev-3793	561	11	(	(	PUNCT
inlawrev-3793	561	12	citing	cite	VERB
inlawrev-3793	561	13	kimsey	kimsey	NOUN
inlawrev-3793	561	14	,	,	PUNCT
inlawrev-3793	561	15	781	781	NUM
inlawrev-3793	561	16	n.e.2d	n.e.2d	NOUN
inlawrev-3793	561	17	at	at	ADP
inlawrev-3793	561	18	692	692	NUM
inlawrev-3793	561	19	)	)	PUNCT
inlawrev-3793	561	20	.	.	PUNCT
inlawrev-3793	562	1	214	214	NUM
inlawrev-3793	562	2	.	.	PUNCT
inlawrev-3793	563	1	w.	w.	PROPN
inlawrev-3793	563	2	at	at	ADP
inlawrev-3793	563	3	1250	1250	NUM
inlawrev-3793	563	4	.	.	PUNCT
inlawrev-3793	564	1	215	215	NUM
inlawrev-3793	564	2	.	.	PUNCT
inlawrev-3793	565	1	ind	ind	PROPN
inlawrev-3793	565	2	.	.	PUNCT
inlawrev-3793	566	1	const	const	PROPN
inlawrev-3793	566	2	,	,	PUNCT
inlawrev-3793	566	3	art	art	NOUN
inlawrev-3793	566	4	.	.	PUNCT
inlawrev-3793	567	1	x	x	X
inlawrev-3793	567	2	,	,	PUNCT
inlawrev-3793	567	3	§	§	PROPN
inlawrev-3793	567	4	1	1	NUM
inlawrev-3793	567	5	.	.	NUM
inlawrev-3793	567	6	216	216	NUM
inlawrev-3793	567	7	.	.	PUNCT
inlawrev-3793	568	1	lake	lake	PROPN
inlawrev-3793	568	2	superior	superior	PROPN
inlawrev-3793	568	3	court	court	PROPN
inlawrev-3793	568	4	,	,	PUNCT
inlawrev-3793	568	5	820	820	NUM
inlawrev-3793	568	6	n.e.2d	n.e.2d	NOUN
inlawrev-3793	568	7	at	at	ADP
inlawrev-3793	568	8	1250	1250	NUM
inlawrev-3793	568	9	.	.	PUNCT
inlawrev-3793	569	1	1260	1260	NUM
inlawrev-3793	569	2	indiana	indiana	PROPN
inlawrev-3793	569	3	law	law	PROPN
inlawrev-3793	569	4	review	review	NOUN
inlawrev-3793	569	5	[	[	X
inlawrev-3793	569	6	vol	vol	NOUN
inlawrev-3793	569	7	.	.	PUNCT
inlawrev-3793	569	8	39	39	NUM
inlawrev-3793	569	9	:	:	SYM
inlawrev-3793	569	10	1239	1239	NUM
inlawrev-3793	569	11	assessment	assessment	NOUN
inlawrev-3793	569	12	,	,	PUNCT
inlawrev-3793	569	13	but	but	CCONJ
inlawrev-3793	569	14	that	that	SCONJ
inlawrev-3793	569	15	the	the	DET
inlawrev-3793	569	16	assessment	assessment	NOUN
inlawrev-3793	569	17	would	would	AUX
inlawrev-3793	569	18	be	be	AUX
inlawrev-3793	569	19	conducted	conduct	VERB
inlawrev-3793	569	20	under	under	ADP
inlawrev-3793	569	21	the	the	DET
inlawrev-3793	569	22	same	same	ADJ
inlawrev-3793	569	23	rules	rule	NOUN
inlawrev-3793	569	24	as	as	ADP
inlawrev-3793	569	25	all	all	DET
inlawrev-3793	569	26	other	other	ADJ
inlawrev-3793	569	27	county	county	NOUN
inlawrev-3793	569	28	assessments.^'^	assessments.^'^	PROPN
inlawrev-3793	569	29	these	these	DET
inlawrev-3793	569	30	statutes	statute	NOUN
inlawrev-3793	569	31	were	be	AUX
inlawrev-3793	569	32	found	find	VERB
inlawrev-3793	569	33	not	not	PART
inlawrev-3793	569	34	to	to	PART
inlawrev-3793	569	35	violate	violate	VERB
inlawrev-3793	569	36	article	article	NOUN
inlawrev-3793	569	37	i	i	PRON
inlawrev-3793	569	38	,	,	PUNCT
inlawrev-3793	569	39	section	section	NOUN
inlawrev-3793	569	40	23	23	NUM
inlawrev-3793	569	41	by	by	ADP
inlawrev-3793	569	42	the	the	DET
inlawrev-3793	569	43	supreme	supreme	PROPN
inlawrev-3793	569	44	court	court	PROPN
inlawrev-3793	569	45	because	because	SCONJ
inlawrev-3793	569	46	the	the	DET
inlawrev-3793	569	47	inherent	inherent	ADJ
inlawrev-3793	569	48	characteristics	characteristic	NOUN
inlawrev-3793	569	49	found	find	VERB
inlawrev-3793	569	50	for	for	ADP
inlawrev-3793	569	51	article	article	NOUN
inlawrev-3793	569	52	iv	iv	NUM
inlawrev-3793	569	53	,	,	PUNCT
inlawrev-3793	569	54	section	section	NOUN
inlawrev-3793	569	55	23	23	NUM
inlawrev-3793	569	56	were	be	AUX
inlawrev-3793	569	57	enough	enough	ADJ
inlawrev-3793	569	58	to	to	PART
inlawrev-3793	569	59	justify	justify	VERB
inlawrev-3793	569	60	the	the	DET
inlawrev-3793	569	61	classification	classification	NOUN
inlawrev-3793	569	62	under	under	ADP
inlawrev-3793	569	63	this	this	DET
inlawrev-3793	569	64	provision	provision	NOUN
inlawrev-3793	569	65	as	as	SCONJ
inlawrev-3793	569	66	well.^'^	well.^'^	PROPN
inlawrev-3793	569	67	mcc	mcc	PROPN
inlawrev-3793	569	68	also	also	ADV
inlawrev-3793	569	69	claimed	claim	VERB
inlawrev-3793	569	70	that	that	SCONJ
inlawrev-3793	569	71	they	they	PRON
inlawrev-3793	569	72	had	have	VERB
inlawrev-3793	569	73	a	a	DET
inlawrev-3793	569	74	constitutional	constitutional	ADJ
inlawrev-3793	569	75	right	right	NOUN
inlawrev-3793	569	76	to	to	PART
inlawrev-3793	569	77	have	have	AUX
inlawrev-3793	569	78	local	local	ADJ
inlawrev-3793	569	79	officials	official	NOUN
inlawrev-3793	569	80	conduct	conduct	VERB
inlawrev-3793	569	81	their	their	PRON
inlawrev-3793	569	82	assessments	assessment	NOUN
inlawrev-3793	569	83	,	,	PUNCT
inlawrev-3793	569	84	since	since	SCONJ
inlawrev-3793	569	85	local	local	ADJ
inlawrev-3793	569	86	officials	official	NOUN
inlawrev-3793	569	87	would	would	AUX
inlawrev-3793	569	88	better	well	ADV
inlawrev-3793	569	89	understand	understand	VERB
inlawrev-3793	569	90	the	the	DET
inlawrev-3793	569	91	area	area	NOUN
inlawrev-3793	569	92	and	and	CCONJ
inlawrev-3793	569	93	the	the	DET
inlawrev-3793	569	94	effects	effect	NOUN
inlawrev-3793	569	95	of	of	ADP
inlawrev-3793	569	96	their	their	PRON
inlawrev-3793	569	97	assessment.^	assessment.^	NOUN
inlawrev-3793	569	98	'	'	PUNCT
inlawrev-3793	569	99	^	^	PUNCT
inlawrev-3793	569	100	the	the	DET
inlawrev-3793	569	101	supreme	supreme	PROPN
inlawrev-3793	569	102	court	court	PROPN
inlawrev-3793	569	103	did	do	AUX
inlawrev-3793	569	104	not	not	PART
inlawrev-3793	569	105	find	find	VERB
inlawrev-3793	569	106	a	a	DET
inlawrev-3793	569	107	provision	provision	NOUN
inlawrev-3793	569	108	of	of	ADP
inlawrev-3793	569	109	the	the	DET
inlawrev-3793	569	110	constitution	constitution	NOUN
inlawrev-3793	569	111	which	which	PRON
inlawrev-3793	569	112	guaranteed	guarantee	VERB
inlawrev-3793	569	113	assessment	assessment	NOUN
inlawrev-3793	569	114	by	by	ADP
inlawrev-3793	569	115	locally	locally	ADV
inlawrev-3793	569	116	elected	elect	VERB
inlawrev-3793	569	117	officials.^^^	officials.^^^	PROPN
inlawrev-3793	569	118	the	the	DET
inlawrev-3793	569	119	supreme	supreme	PROPN
inlawrev-3793	569	120	court	court	PROPN
inlawrev-3793	569	121	also	also	ADV
inlawrev-3793	569	122	dismissed	dismiss	VERB
inlawrev-3793	569	123	the	the	DET
inlawrev-3793	569	124	article	article	NOUN
inlawrev-3793	569	125	i	i	PRON
inlawrev-3793	569	126	,	,	PUNCT
inlawrev-3793	569	127	section	section	NOUN
inlawrev-3793	569	128	21	21	NUM
inlawrev-3793	569	129	,	,	PUNCT
inlawrev-3793	569	130	"	"	PUNCT
inlawrev-3793	569	131	takings	taking	NOUN
inlawrev-3793	569	132	"	"	PUNCT
inlawrev-3793	569	133	argument	argument	NOUN
inlawrev-3793	569	134	as	as	ADP
inlawrev-3793	569	135	frivolous	frivolous	ADJ
inlawrev-3793	569	136	and	and	CCONJ
inlawrev-3793	569	137	dismissed	dismiss	VERB
inlawrev-3793	569	138	the	the	DET
inlawrev-3793	569	139	mcc	mcc	NOUN
inlawrev-3793	569	140	's	's	PART
inlawrev-3793	569	141	general	general	ADJ
inlawrev-3793	569	142	arguments	argument	NOUN
inlawrev-3793	569	143	questioning	question	VERB
inlawrev-3793	569	144	the	the	DET
inlawrev-3793	569	145	wisdom	wisdom	NOUN
inlawrev-3793	569	146	of	of	ADP
inlawrev-3793	569	147	the	the	DET
inlawrev-3793	569	148	legislation	legislation	NOUN
inlawrev-3793	569	149	which	which	PRON
inlawrev-3793	569	150	raised	raise	VERB
inlawrev-3793	569	151	no	no	DET
inlawrev-3793	569	152	constitutional	constitutional	ADJ
inlawrev-3793	569	153	issue.^^	issue.^^	ADP
inlawrev-3793	569	154	'	'	PUNCT
inlawrev-3793	569	155	the	the	DET
inlawrev-3793	569	156	supreme	supreme	PROPN
inlawrev-3793	569	157	court	court	PROPN
inlawrev-3793	569	158	then	then	ADV
inlawrev-3793	569	159	held	hold	VERB
inlawrev-3793	569	160	that	that	SCONJ
inlawrev-3793	569	161	even	even	ADV
inlawrev-3793	569	162	though	though	SCONJ
inlawrev-3793	569	163	this	this	DET
inlawrev-3793	569	164	statute	statute	NOUN
inlawrev-3793	569	165	was	be	AUX
inlawrev-3793	569	166	unconstitutional	unconstitutional	ADJ
inlawrev-3793	569	167	,	,	PUNCT
inlawrev-3793	569	168	the	the	DET
inlawrev-3793	569	169	general	general	ADJ
inlawrev-3793	569	170	assembly	assembly	NOUN
inlawrev-3793	569	171	has	have	AUX
inlawrev-3793	569	172	since	since	ADV
inlawrev-3793	569	173	passed	pass	VERB
inlawrev-3793	569	174	"	"	PUNCT
inlawrev-3793	569	175	curative	curative	ADJ
inlawrev-3793	569	176	legislation	legislation	NOUN
inlawrev-3793	569	177	"	"	PUNCT
inlawrev-3793	569	178	which	which	PRON
inlawrev-3793	569	179	allows	allow	VERB
inlawrev-3793	569	180	the	the	DET
inlawrev-3793	569	181	dlgf	dlgf	NOUN
inlawrev-3793	569	182	to	to	PART
inlawrev-3793	569	183	conduct	conduct	VERB
inlawrev-3793	569	184	or	or	CCONJ
inlawrev-3793	569	185	contract	contract	VERB
inlawrev-3793	569	186	with	with	ADP
inlawrev-3793	569	187	a	a	DET
inlawrev-3793	569	188	private	private	ADJ
inlawrev-3793	569	189	party	party	NOUN
inlawrev-3793	569	190	to	to	PART
inlawrev-3793	569	191	conduct	conduct	VERB
inlawrev-3793	569	192	assessments	assessment	NOUN
inlawrev-3793	569	193	in	in	ADP
inlawrev-3793	569	194	any	any	DET
inlawrev-3793	569	195	county.^^^	county.^^^	NOUN
inlawrev-3793	569	196	the	the	DET
inlawrev-3793	569	197	supreme	supreme	PROPN
inlawrev-3793	569	198	court	court	PROPN
inlawrev-3793	569	199	found	find	VERB
inlawrev-3793	569	200	that	that	SCONJ
inlawrev-3793	569	201	the	the	DET
inlawrev-3793	569	202	"	"	PUNCT
inlawrev-3793	569	203	curative	curative	ADJ
inlawrev-3793	569	204	legislation	legislation	NOUN
inlawrev-3793	569	205	"	"	PUNCT
inlawrev-3793	569	206	made	make	VERB
inlawrev-3793	569	207	the	the	DET
inlawrev-3793	569	208	2002	2002	NUM
inlawrev-3793	569	209	reassessment	reassessment	NOUN
inlawrev-3793	569	210	valid.^^^	valid.^^^	NOUN
inlawrev-3793	569	211	in	in	ADP
inlawrev-3793	569	212	the	the	DET
inlawrev-3793	569	213	end	end	NOUN
inlawrev-3793	569	214	,	,	PUNCT
inlawrev-3793	569	215	the	the	DET
inlawrev-3793	569	216	supreme	supreme	PROPN
inlawrev-3793	569	217	court	court	PROPN
inlawrev-3793	569	218	held	hold	VERB
inlawrev-3793	569	219	the	the	DET
inlawrev-3793	569	220	injunctive	injunctive	ADJ
inlawrev-3793	569	221	relief	relief	NOUN
inlawrev-3793	569	222	was	be	AUX
inlawrev-3793	569	223	improperly	improperly	ADV
inlawrev-3793	569	224	granted	grant	VERB
inlawrev-3793	569	225	,	,	PUNCT
inlawrev-3793	569	226	both	both	PRON
inlawrev-3793	569	227	on	on	ADP
inlawrev-3793	569	228	the	the	DET
inlawrev-3793	569	229	basis	basis	NOUN
inlawrev-3793	569	230	of	of	ADP
inlawrev-3793	569	231	laches	lache	NOUN
inlawrev-3793	569	232	and	and	CCONJ
inlawrev-3793	569	233	on	on	ADP
inlawrev-3793	569	234	the	the	DET
inlawrev-3793	569	235	basis	basis	NOUN
inlawrev-3793	569	236	that	that	SCONJ
inlawrev-3793	569	237	injunctive	injunctive	ADJ
inlawrev-3793	569	238	relief	relief	NOUN
inlawrev-3793	569	239	now	now	ADV
inlawrev-3793	569	240	would	would	AUX
inlawrev-3793	569	241	be	be	AUX
inlawrev-3793	569	242	so	so	ADV
inlawrev-3793	569	243	inequitably	inequitably	ADV
inlawrev-3793	569	244	trying	try	VERB
inlawrev-3793	569	245	for	for	ADP
inlawrev-3793	569	246	the	the	DET
inlawrev-3793	569	247	government	government	NOUN
inlawrev-3793	569	248	,	,	PUNCT
inlawrev-3793	569	249	that	that	SCONJ
inlawrev-3793	569	250	it	it	PRON
inlawrev-3793	569	251	could	could	AUX
inlawrev-3793	569	252	not	not	PART
inlawrev-3793	569	253	be	be	AUX
inlawrev-3793	569	254	justified	justify	VERB
inlawrev-3793	569	255	in	in	ADP
inlawrev-3793	569	256	this	this	DET
inlawrev-3793	569	257	circumstance	circumstance	NOUN
inlawrev-3793	569	258	.	.	PUNCT
inlawrev-3793	570	1	^^"^	^^"^	VERB
inlawrev-3793	570	2	the	the	DET
inlawrev-3793	570	3	supreme	supreme	PROPN
inlawrev-3793	570	4	court	court	PROPN
inlawrev-3793	570	5	vacated	vacate	VERB
inlawrev-3793	570	6	the	the	DET
inlawrev-3793	570	7	preliminary	preliminary	ADJ
inlawrev-3793	570	8	injunction	injunction	NOUN
inlawrev-3793	570	9	and	and	CCONJ
inlawrev-3793	570	10	remanded	remand	VERB
inlawrev-3793	570	11	the	the	DET
inlawrev-3793	570	12	case	case	NOUN
inlawrev-3793	570	13	with	with	ADP
inlawrev-3793	570	14	instructions	instruction	NOUN
inlawrev-3793	570	15	to	to	PART
inlawrev-3793	570	16	dismiss	dismiss	VERB
inlawrev-3793	570	17	for	for	ADP
inlawrev-3793	570	18	lack	lack	NOUN
inlawrev-3793	570	19	of	of	ADP
inlawrev-3793	570	20	jurisdiction.^^^	jurisdiction.^^^	PROPN
inlawrev-3793	570	21	justice	justice	PROPN
inlawrev-3793	570	22	rucker	rucker	PROPN
inlawrev-3793	570	23	,	,	PUNCT
inlawrev-3793	570	24	dissenting	dissent	VERB
inlawrev-3793	570	25	in	in	ADP
inlawrev-3793	570	26	part	part	NOUN
inlawrev-3793	570	27	,	,	PUNCT
inlawrev-3793	570	28	disagreed	disagree	VERB
inlawrev-3793	570	29	that	that	SCONJ
inlawrev-3793	570	30	the	the	DET
inlawrev-3793	570	31	"	"	PUNCT
inlawrev-3793	570	32	curative	curative	ADJ
inlawrev-3793	570	33	legislation	legislation	NOUN
inlawrev-3793	570	34	"	"	PUNCT
inlawrev-3793	570	35	was	be	AUX
inlawrev-3793	570	36	in	in	ADP
inlawrev-3793	570	37	fact	fact	NOUN
inlawrev-3793	570	38	intended	intend	VERB
inlawrev-3793	570	39	to	to	PART
inlawrev-3793	570	40	be	be	AUX
inlawrev-3793	570	41	curative.^^^	curative.^^^	PROPN
inlawrev-3793	570	42	he	he	PRON
inlawrev-3793	570	43	argued	argue	VERB
inlawrev-3793	570	44	that	that	SCONJ
inlawrev-3793	570	45	since	since	SCONJ
inlawrev-3793	570	46	the	the	DET
inlawrev-3793	570	47	legislation	legislation	NOUN
inlawrev-3793	570	48	in	in	ADP
inlawrev-3793	570	49	2004	2004	NUM
inlawrev-3793	570	50	specifically	specifically	ADV
inlawrev-3793	570	51	excluded	exclude	VERB
inlawrev-3793	570	52	the	the	DET
inlawrev-3793	570	53	section	section	NOUN
inlawrev-3793	570	54	regarding	regard	VERB
inlawrev-3793	570	55	lake	lake	PROPN
inlawrev-3793	570	56	county	county	PROPN
inlawrev-3793	570	57	,	,	PUNCT
inlawrev-3793	570	58	it	it	PRON
inlawrev-3793	570	59	was	be	AUX
inlawrev-3793	570	60	specifically	specifically	ADV
inlawrev-3793	570	61	intended	intend	VERB
inlawrev-3793	570	62	not	not	PART
inlawrev-3793	570	63	to	to	PART
inlawrev-3793	570	64	cure	cure	VERB
inlawrev-3793	570	65	the	the	DET
inlawrev-3793	570	66	2001	2001	NUM
inlawrev-3793	570	67	legislation.^^^	legislation.^^^	PROPN
inlawrev-3793	570	68	justice	justice	PROPN
inlawrev-3793	570	69	rucker	rucker	PROPN
inlawrev-3793	570	70	also	also	ADV
inlawrev-3793	570	71	found	find	VERB
inlawrev-3793	570	72	that	that	SCONJ
inlawrev-3793	570	73	the	the	DET
inlawrev-3793	570	74	best	good	ADJ
inlawrev-3793	570	75	argument	argument	NOUN
inlawrev-3793	570	76	for	for	ADP
inlawrev-3793	570	77	mcc	mcc	PROPN
inlawrev-3793	570	78	was	be	AUX
inlawrev-3793	570	79	that	that	SCONJ
inlawrev-3793	570	80	the	the	DET
inlawrev-3793	570	81	taxes	taxis	NOUN
inlawrev-3793	570	82	collected	collect	VERB
inlawrev-3793	570	83	pursuant	pursuant	ADV
inlawrev-3793	570	84	to	to	ADP
inlawrev-3793	570	85	these	these	DET
inlawrev-3793	570	86	statutes	statute	NOUN
inlawrev-3793	570	87	were	be	AUX
inlawrev-3793	570	88	illegal	illegal	ADJ
inlawrev-3793	570	89	as	as	SCONJ
inlawrev-3793	570	90	a	a	DET
inlawrev-3793	570	91	matter	matter	NOUN
inlawrev-3793	570	92	of	of	ADP
inlawrev-3793	570	93	law.^^^	law.^^^	PROPN
inlawrev-3793	570	94	justice	justice	PROPN
inlawrev-3793	570	95	rucker	rucker	PROPN
inlawrev-3793	570	96	stated	state	VERB
inlawrev-3793	570	97	that	that	SCONJ
inlawrev-3793	570	98	these	these	DET
inlawrev-3793	570	99	taxes	taxis	NOUN
inlawrev-3793	570	100	were	be	AUX
inlawrev-3793	570	101	illegal	illegal	ADJ
inlawrev-3793	570	102	as	as	ADP
inlawrev-3793	570	103	a	a	DET
inlawrev-3793	570	104	matter	matter	NOUN
inlawrev-3793	570	105	of	of	ADP
inlawrev-3793	570	106	law	law	NOUN
inlawrev-3793	570	107	since	since	SCONJ
inlawrev-3793	570	108	the	the	DET
inlawrev-3793	570	109	statutes	statute	NOUN
inlawrev-3793	570	110	under	under	ADP
inlawrev-3793	570	111	which	which	DET
inlawrev-3793	570	112	assessment	assessment	NOUN
inlawrev-3793	570	113	for	for	ADP
inlawrev-3793	570	114	these	these	DET
inlawrev-3793	570	115	taxes	taxis	NOUN
inlawrev-3793	570	116	took	take	VERB
inlawrev-3793	570	117	place	place	NOUN
inlawrev-3793	570	118	were	be	AUX
inlawrev-3793	570	119	unconstitutional.^^^	unconstitutional.^^^	PROPN
inlawrev-3793	570	120	4	4	NUM
inlawrev-3793	570	121	.	.	PUNCT
inlawrev-3793	570	122	department	department	NOUN
inlawrev-3793	570	123	of	of	ADP
inlawrev-3793	570	124	local	local	ADJ
inlawrev-3793	570	125	government	government	NOUN
inlawrev-3793	570	126	finance	finance	NOUN
inlawrev-3793	570	127	v.	v.	PROPN
inlawrev-3793	570	128	commonwealth	commonwealth	PROPN
inlawrev-3793	570	129	edison	edison	PROPN
inlawrev-3793	570	130	co.	co.	PROPN
inlawrev-3793	570	131	of	of	ADP
inlawrev-3793	570	132	indiana.^^^—conmionwealth	indiana.^^^—conmionwealth	PROPN
inlawrev-3793	570	133	edison	edison	PROPN
inlawrev-3793	570	134	co.	co.	PROPN
inlawrev-3793	570	135	of	of	ADP
inlawrev-3793	570	136	indiana	indiana	PROPN
inlawrev-3793	570	137	(	(	PUNCT
inlawrev-3793	570	138	"	"	PUNCT
inlawrev-3793	570	139	commonwealth	commonwealth	NOUN
inlawrev-3793	570	140	"	"	PUNCT
inlawrev-3793	570	141	)	)	PUNCT
inlawrev-3793	570	142	,	,	PUNCT
inlawrev-3793	570	143	an	an	DET
inlawrev-3793	570	144	electric	electric	ADJ
inlawrev-3793	570	145	utility	utility	NOUN
inlawrev-3793	570	146	,	,	PUNCT
inlawrev-3793	570	147	asked	ask	VERB
inlawrev-3793	570	148	the	the	DET
inlawrev-3793	570	149	indiana	indiana	PROPN
inlawrev-3793	570	150	state	state	PROPN
inlawrev-3793	570	151	property	property	NOUN
inlawrev-3793	570	152	tax	tax	NOUN
inlawrev-3793	570	153	authorities	authority	NOUN
inlawrev-3793	570	154	to	to	PART
inlawrev-3793	570	155	grant	grant	VERB
inlawrev-3793	570	156	217	217	NUM
inlawrev-3793	570	157	.	.	PUNCT
inlawrev-3793	571	1	i	i	PRON
inlawrev-3793	571	2	d.	d.	PROPN
inlawrev-3793	571	3	218	218	NUM
inlawrev-3793	571	4	.	.	PUNCT
inlawrev-3793	572	1	i	i	PRON
inlawrev-3793	572	2	d.	d.	PROPN
inlawrev-3793	572	3	219	219	NUM
inlawrev-3793	572	4	.	.	PUNCT
inlawrev-3793	573	1	/^.	/^.	PUNCT
inlawrev-3793	573	2	at	at	ADP
inlawrev-3793	573	3	1251	1251	NUM
inlawrev-3793	573	4	.	.	PUNCT
inlawrev-3793	574	1	220	220	NUM
inlawrev-3793	574	2	.	.	PUNCT
inlawrev-3793	575	1	i	i	PRON
inlawrev-3793	575	2	d.	d.	PROPN
inlawrev-3793	575	3	111	111	NUM
inlawrev-3793	575	4	.	.	PUNCT
inlawrev-3793	576	1	i	i	PRON
inlawrev-3793	576	2	d.	d.	PROPN
inlawrev-3793	576	3	222	222	NUM
inlawrev-3793	576	4	.	.	PUNCT
inlawrev-3793	577	1	zcf	zcf	PROPN
inlawrev-3793	577	2	.	.	PUNCT
inlawrev-3793	578	1	at	at	ADP
inlawrev-3793	578	2	1252	1252	NUM
inlawrev-3793	578	3	-	-	SYM
inlawrev-3793	578	4	54	54	NUM
inlawrev-3793	578	5	.	.	PUNCT
inlawrev-3793	578	6	223	223	NUM
inlawrev-3793	578	7	.	.	PUNCT
inlawrev-3793	578	8	mat	mat	PROPN
inlawrev-3793	578	9	1254	1254	NUM
inlawrev-3793	578	10	.	.	PUNCT
inlawrev-3793	579	1	224	224	NUM
inlawrev-3793	579	2	.	.	PUNCT
inlawrev-3793	580	1	mat	mat	NOUN
inlawrev-3793	580	2	1255	1255	NUM
inlawrev-3793	580	3	-	-	SYM
inlawrev-3793	580	4	56	56	NUM
inlawrev-3793	580	5	.	.	NOUN
inlawrev-3793	580	6	225	225	NUM
inlawrev-3793	580	7	.	.	X
inlawrev-3793	580	8	mat	mat	NOUN
inlawrev-3793	580	9	1256	1256	NUM
inlawrev-3793	580	10	.	.	PUNCT
inlawrev-3793	581	1	226	226	NUM
inlawrev-3793	581	2	.	.	PUNCT
inlawrev-3793	582	1	i	i	PRON
inlawrev-3793	582	2	d.	d.	PROPN
inlawrev-3793	582	3	at	at	ADP
inlawrev-3793	582	4	1259	1259	NUM
inlawrev-3793	582	5	(	(	PUNCT
inlawrev-3793	582	6	rucker	rucker	PROPN
inlawrev-3793	582	7	,	,	PUNCT
inlawrev-3793	582	8	j.	j.	PROPN
inlawrev-3793	582	9	,	,	PUNCT
inlawrev-3793	582	10	concurring	concur	VERB
inlawrev-3793	582	11	and	and	CCONJ
inlawrev-3793	582	12	dissenting	dissent	VERB
inlawrev-3793	582	13	)	)	PUNCT
inlawrev-3793	582	14	.	.	PUNCT
inlawrev-3793	583	1	227	227	NUM
inlawrev-3793	583	2	.	.	PUNCT
inlawrev-3793	584	1	i	i	PRON
inlawrev-3793	584	2	d.	d.	PROPN
inlawrev-3793	584	3	228	228	NUM
inlawrev-3793	584	4	.	.	PUNCT
inlawrev-3793	585	1	i	i	PRON
inlawrev-3793	585	2	d.	d.	PROPN
inlawrev-3793	585	3	229	229	NUM
inlawrev-3793	585	4	.	.	PUNCT
inlawrev-3793	585	5	m.	m.	NOUN
inlawrev-3793	585	6	at	at	ADP
inlawrev-3793	585	7	1260	1260	NUM
inlawrev-3793	585	8	.	.	PUNCT
inlawrev-3793	586	1	230	230	NUM
inlawrev-3793	586	2	.	.	SYM
inlawrev-3793	586	3	820	820	NUM
inlawrev-3793	586	4	n.e.2d	n.e.2d	NOUN
inlawrev-3793	586	5	1222	1222	NUM
inlawrev-3793	586	6	(	(	PUNCT
inlawrev-3793	586	7	ind	ind	NOUN
inlawrev-3793	586	8	.	.	PUNCT
inlawrev-3793	586	9	)	)	PUNCT
inlawrev-3793	587	1	,	,	PUNCT
inlawrev-3793	587	2	reh'g	reh'g	NOUN
inlawrev-3793	587	3	denied	deny	VERB
inlawrev-3793	587	4	(	(	PUNCT
inlawrev-3793	587	5	ind	ind	NOUN
inlawrev-3793	587	6	.	.	PUNCT
inlawrev-3793	587	7	2005	2005	NUM
inlawrev-3793	587	8	)	)	PUNCT
inlawrev-3793	587	9	.	.	PUNCT
inlawrev-3793	588	1	2006	2006	NUM
inlawrev-3793	588	2	]	]	PUNCT
inlawrev-3793	588	3	tax	tax	NOUN
inlawrev-3793	588	4	law	law	NOUN
inlawrev-3793	588	5	1261	1261	NUM
inlawrev-3793	588	6	commonwealth	commonwealth	NOUN
inlawrev-3793	588	7	property	property	NOUN
inlawrev-3793	588	8	tax	tax	NOUN
inlawrev-3793	588	9	relief	relief	NOUN
inlawrev-3793	588	10	to	to	ADP
inlawrev-3793	588	11	its	its	PRON
inlawrev-3793	588	12	property	property	NOUN
inlawrev-3793	588	13	in	in	ADP
inlawrev-3793	588	14	lake	lake	PROPN
inlawrev-3793	588	15	county	county	PROPN
inlawrev-3793	588	16	because	because	SCONJ
inlawrev-3793	588	17	they	they	PRON
inlawrev-3793	588	18	claimed	claim	VERB
inlawrev-3793	588	19	residential	residential	ADJ
inlawrev-3793	588	20	property	property	NOUN
inlawrev-3793	588	21	owners	owner	NOUN
inlawrev-3793	588	22	in	in	ADP
inlawrev-3793	588	23	lake	lake	PROPN
inlawrev-3793	588	24	county	county	PROPN
inlawrev-3793	588	25	paid	pay	VERB
inlawrev-3793	588	26	less	less	ADJ
inlawrev-3793	588	27	in	in	ADP
inlawrev-3793	588	28	property	property	NOUN
inlawrev-3793	588	29	taxes	taxis	NOUN
inlawrev-3793	588	30	than	than	ADP
inlawrev-3793	588	31	indiana	indiana	PROPN
inlawrev-3793	588	32	law	law	PROPN
inlawrev-3793	588	33	required.^^^	required.^^^	PROPN
inlawrev-3793	588	34	commonwealth	commonwealth	NOUN
inlawrev-3793	588	35	,	,	PUNCT
inlawrev-3793	588	36	as	as	ADP
inlawrev-3793	588	37	basis	basis	NOUN
inlawrev-3793	588	38	for	for	ADP
inlawrev-3793	588	39	its	its	PRON
inlawrev-3793	588	40	claim	claim	NOUN
inlawrev-3793	588	41	,	,	PUNCT
inlawrev-3793	588	42	provided	provide	VERB
inlawrev-3793	588	43	a	a	DET
inlawrev-3793	588	44	study	study	NOUN
inlawrev-3793	588	45	which	which	PRON
inlawrev-3793	588	46	showed	show	VERB
inlawrev-3793	588	47	that	that	SCONJ
inlawrev-3793	588	48	the	the	DET
inlawrev-3793	588	49	assessed	assessed	ADJ
inlawrev-3793	588	50	valuation	valuation	NOUN
inlawrev-3793	588	51	of	of	ADP
inlawrev-3793	588	52	residential	residential	ADJ
inlawrev-3793	588	53	property	property	NOUN
inlawrev-3793	588	54	in	in	ADP
inlawrev-3793	588	55	lake	lake	PROPN
inlawrev-3793	588	56	county	county	PROPN
inlawrev-3793	588	57	was	be	AUX
inlawrev-3793	588	58	well	well	ADV
inlawrev-3793	588	59	below	below	ADP
inlawrev-3793	588	60	fair	fair	ADJ
inlawrev-3793	588	61	market	market	NOUN
inlawrev-3793	589	1	value.^^^	value.^^^	NOUN
inlawrev-3793	589	2	the	the	DET
inlawrev-3793	589	3	supreme	supreme	PROPN
inlawrev-3793	589	4	court	court	PROPN
inlawrev-3793	589	5	held	hold	VERB
inlawrev-3793	589	6	that	that	SCONJ
inlawrev-3793	589	7	the	the	DET
inlawrev-3793	589	8	state	state	NOUN
inlawrev-3793	589	9	property	property	NOUN
inlawrev-3793	589	10	tax	tax	NOUN
inlawrev-3793	589	11	authorities	authority	NOUN
inlawrev-3793	589	12	properly	properly	ADV
inlawrev-3793	589	13	dismissed	dismiss	VERB
inlawrev-3793	589	14	commonwealth	commonwealth	NOUN
inlawrev-3793	589	15	'	'	PART
inlawrev-3793	589	16	s	s	PROPN
inlawrev-3793	589	17	claimbecause	claimbecause	PROPN
inlawrev-3793	589	18	indiana	indiana	PROPN
inlawrev-3793	589	19	law	law	PROPN
inlawrev-3793	589	20	at	at	ADP
inlawrev-3793	589	21	the	the	DET
inlawrev-3793	589	22	time	time	NOUN
inlawrev-3793	589	23	of	of	ADP
inlawrev-3793	589	24	the	the	DET
inlawrev-3793	589	25	assessments	assessment	NOUN
inlawrev-3793	589	26	required	require	VERB
inlawrev-3793	589	27	that	that	SCONJ
inlawrev-3793	589	28	assessed	assess	VERB
inlawrev-3793	589	29	value	value	NOUN
inlawrev-3793	589	30	be	be	AUX
inlawrev-3793	589	31	based	base	VERB
inlawrev-3793	589	32	on	on	ADP
inlawrev-3793	589	33	the	the	DET
inlawrev-3793	589	34	property	property	NOUN
inlawrev-3793	589	35	's	's	PART
inlawrev-3793	589	36	"	"	PUNCT
inlawrev-3793	589	37	true	true	ADJ
inlawrev-3793	589	38	tax	tax	NOUN
inlawrev-3793	589	39	value"("ttv	value"("ttv	NOUN
inlawrev-3793	589	40	"	"	PUNCT
inlawrev-3793	589	41	)	)	PUNCT
inlawrev-3793	589	42	rather	rather	ADV
inlawrev-3793	589	43	than	than	ADP
inlawrev-3793	589	44	fair	fair	ADJ
inlawrev-3793	589	45	market	market	NOUN
inlawrev-3793	589	46	value	value	NOUN
inlawrev-3793	589	47	(	(	PUNCT
inlawrev-3793	589	48	"	"	PUNCT
inlawrev-3793	589	49	fmv").^^^	fmv").^^^	PROPN
inlawrev-3793	589	50	although	although	SCONJ
inlawrev-3793	589	51	this	this	PRON
inlawrev-3793	589	52	was	be	AUX
inlawrev-3793	589	53	the	the	DET
inlawrev-3793	589	54	main	main	ADJ
inlawrev-3793	589	55	holding	holding	NOUN
inlawrev-3793	589	56	in	in	ADP
inlawrev-3793	589	57	this	this	DET
inlawrev-3793	589	58	case	case	NOUN
inlawrev-3793	589	59	,	,	PUNCT
inlawrev-3793	589	60	the	the	DET
inlawrev-3793	589	61	supreme	supreme	PROPN
inlawrev-3793	589	62	court	court	PROPN
inlawrev-3793	589	63	decided	decide	VERB
inlawrev-3793	589	64	additional	additional	ADJ
inlawrev-3793	589	65	issues	issue	NOUN
inlawrev-3793	589	66	relating	relate	VERB
inlawrev-3793	589	67	to	to	ADP
inlawrev-3793	589	68	commonwealth	commonwealth	PROPN
inlawrev-3793	589	69	's	's	PART
inlawrev-3793	589	70	claim	claim	NOUN
inlawrev-3793	589	71	.	.	PUNCT
inlawrev-3793	590	1	the	the	DET
inlawrev-3793	590	2	state	state	NOUN
inlawrev-3793	590	3	argued	argue	VERB
inlawrev-3793	590	4	that	that	SCONJ
inlawrev-3793	590	5	commonwealth	commonwealth	NOUN
inlawrev-3793	590	6	could	could	AUX
inlawrev-3793	590	7	not	not	PART
inlawrev-3793	590	8	seek	seek	VERB
inlawrev-3793	590	9	the	the	DET
inlawrev-3793	590	10	relief	relief	NOUN
inlawrev-3793	590	11	of	of	ADP
inlawrev-3793	590	12	an	an	DET
inlawrev-3793	590	13	"	"	PUNCT
inlawrev-3793	590	14	equalization	equalization	NOUN
inlawrev-3793	590	15	adjustment	adjustment	NOUN
inlawrev-3793	590	16	"	"	PUNCT
inlawrev-3793	590	17	because	because	SCONJ
inlawrev-3793	590	18	indiana	indiana	PROPN
inlawrev-3793	590	19	law	law	PROPN
inlawrev-3793	590	20	only	only	ADV
inlawrev-3793	590	21	allowed	allow	VERB
inlawrev-3793	590	22	this	this	DET
inlawrev-3793	590	23	remedy	remedy	NOUN
inlawrev-3793	590	24	to	to	PART
inlawrev-3793	590	25	be	be	AUX
inlawrev-3793	590	26	provided	provide	VERB
inlawrev-3793	590	27	to	to	ADP
inlawrev-3793	590	28	a	a	DET
inlawrev-3793	590	29	class	class	NOUN
inlawrev-3793	590	30	of	of	ADP
inlawrev-3793	590	31	taxpayers.^^"^	taxpayers.^^"^	NOUN
inlawrev-3793	590	32	the	the	DET
inlawrev-3793	590	33	supreme	supreme	PROPN
inlawrev-3793	590	34	court	court	PROPN
inlawrev-3793	590	35	,	,	PUNCT
inlawrev-3793	590	36	relying	rely	VERB
inlawrev-3793	590	37	on	on	ADP
inlawrev-3793	590	38	its	its	PRON
inlawrev-3793	590	39	decision	decision	NOUN
inlawrev-3793	590	40	in	in	ADP
inlawrev-3793	590	41	boehm	boehm	NOUN
inlawrev-3793	590	42	v.	v.	ADP
inlawrev-3793	590	43	town	town	NOUN
inlawrev-3793	590	44	ofst	ofst	PROPN
inlawrev-3793	590	45	.	.	PUNCT
inlawrev-3793	591	1	john,^^^	john,^^^	PROPN
inlawrev-3793	591	2	held	hold	VERB
inlawrev-3793	591	3	that	that	SCONJ
inlawrev-3793	591	4	the	the	DET
inlawrev-3793	591	5	statutes	statute	NOUN
inlawrev-3793	591	6	concerning	concern	VERB
inlawrev-3793	591	7	utility	utility	NOUN
inlawrev-3793	591	8	distributable	distributable	ADJ
inlawrev-3793	591	9	property^^^	property^^^	PROPN
inlawrev-3793	591	10	read	read	VERB
inlawrev-3793	591	11	together	together	ADV
inlawrev-3793	591	12	with	with	ADP
inlawrev-3793	591	13	the	the	DET
inlawrev-3793	591	14	statutes	statute	NOUN
inlawrev-3793	591	15	for	for	ADP
inlawrev-3793	591	16	property	property	NOUN
inlawrev-3793	591	17	taxpayers	taxpayer	NOUN
inlawrev-3793	591	18	generally^^^	generally^^^	PROPN
inlawrev-3793	591	19	did	do	AUX
inlawrev-3793	591	20	allow	allow	VERB
inlawrev-3793	591	21	commonwealth	commonwealth	NOUN
inlawrev-3793	591	22	to	to	PART
inlawrev-3793	591	23	contend	contend	VERB
inlawrev-3793	591	24	that	that	SCONJ
inlawrev-3793	591	25	their	their	PRON
inlawrev-3793	591	26	property	property	NOUN
inlawrev-3793	591	27	taxes	taxis	NOUN
inlawrev-3793	591	28	were	be	AUX
inlawrev-3793	591	29	too	too	ADV
inlawrev-3793	591	30	high	high	ADJ
inlawrev-3793	591	31	due	due	ADP
inlawrev-3793	591	32	to	to	ADP
inlawrev-3793	591	33	improper	improper	ADJ
inlawrev-3793	591	34	assessment	assessment	NOUN
inlawrev-3793	591	35	of	of	ADP
inlawrev-3793	591	36	other	other	ADJ
inlawrev-3793	591	37	property.^^^	property.^^^	PROPN
inlawrev-3793	591	38	the	the	DET
inlawrev-3793	591	39	supreme	supreme	PROPN
inlawrev-3793	591	40	court	court	PROPN
inlawrev-3793	591	41	pointed	point	VERB
inlawrev-3793	591	42	out	out	ADP
inlawrev-3793	591	43	that	that	SCONJ
inlawrev-3793	591	44	in	in	ADP
inlawrev-3793	591	45	town	town	NOUN
inlawrev-3793	591	46	of	of	ADP
inlawrev-3793	591	47	st	st	PROPN
inlawrev-3793	591	48	.	.	PROPN
inlawrev-3793	591	49	john	john	PROPN
inlawrev-3793	591	50	the	the	DET
inlawrev-3793	591	51	supreme	supreme	PROPN
inlawrev-3793	591	52	court	court	PROPN
inlawrev-3793	591	53	had	have	AUX
inlawrev-3793	591	54	allowed	allow	VERB
inlawrev-3793	591	55	taxpayers	taxpayer	NOUN
inlawrev-3793	591	56	to	to	PART
inlawrev-3793	591	57	appeal	appeal	VERB
inlawrev-3793	591	58	their	their	PRON
inlawrev-3793	591	59	individual	individual	ADJ
inlawrev-3793	591	60	assessments	assessment	NOUN
inlawrev-3793	591	61	to	to	PART
inlawrev-3793	591	62	challenge	challenge	VERB
inlawrev-3793	591	63	the	the	DET
inlawrev-3793	591	64	way	way	NOUN
inlawrev-3793	591	65	all	all	DET
inlawrev-3793	591	66	property	property	NOUN
inlawrev-3793	591	67	was	be	AUX
inlawrev-3793	591	68	being	be	AUX
inlawrev-3793	591	69	assessed.^^^	assessed.^^^	PROPN
inlawrev-3793	591	70	commonwealth	commonwealth	NOUN
inlawrev-3793	591	71	was	be	AUX
inlawrev-3793	591	72	therefore	therefore	ADV
inlawrev-3793	591	73	entitled	entitle	VERB
inlawrev-3793	591	74	to	to	PART
inlawrev-3793	591	75	seek	seek	VERB
inlawrev-3793	591	76	this	this	DET
inlawrev-3793	591	77	relief.^"^^	relief.^"^^	NOUN
inlawrev-3793	591	78	commonwealth	commonwealth	PROPN
inlawrev-3793	591	79	next	next	ADV
inlawrev-3793	591	80	argued	argue	VERB
inlawrev-3793	591	81	that	that	SCONJ
inlawrev-3793	591	82	since	since	SCONJ
inlawrev-3793	591	83	the	the	DET
inlawrev-3793	591	84	state	state	NOUN
inlawrev-3793	591	85	had	have	AUX
inlawrev-3793	591	86	provided	provide	VERB
inlawrev-3793	591	87	this	this	DET
inlawrev-3793	591	88	same	same	ADJ
inlawrev-3793	591	89	relief	relief	NOUN
inlawrev-3793	591	90	on	on	ADP
inlawrev-3793	591	91	the	the	DET
inlawrev-3793	591	92	same	same	ADJ
inlawrev-3793	591	93	grounds	ground	NOUN
inlawrev-3793	591	94	,	,	PUNCT
inlawrev-3793	591	95	the	the	DET
inlawrev-3793	591	96	state	state	NOUN
inlawrev-3793	591	97	was	be	AUX
inlawrev-3793	591	98	precluded	preclude	VERB
inlawrev-3793	591	99	from	from	ADP
inlawrev-3793	591	100	denying	deny	VERB
inlawrev-3793	591	101	these	these	DET
inlawrev-3793	591	102	petitions.^"^	petitions.^"^	PROPN
inlawrev-3793	591	103	*	*	NOUN
inlawrev-3793	591	104	the	the	DET
inlawrev-3793	591	105	supreme	supreme	PROPN
inlawrev-3793	591	106	court	court	PROPN
inlawrev-3793	591	107	held	hold	VERB
inlawrev-3793	591	108	that	that	SCONJ
inlawrev-3793	591	109	the	the	DET
inlawrev-3793	591	110	instances	instance	NOUN
inlawrev-3793	591	111	of	of	ADP
inlawrev-3793	591	112	prior	prior	ADJ
inlawrev-3793	591	113	relief	relief	NOUN
inlawrev-3793	591	114	were	be	AUX
inlawrev-3793	591	115	settlements	settlement	NOUN
inlawrev-3793	591	116	and	and	CCONJ
inlawrev-3793	591	117	to	to	PART
inlawrev-3793	591	118	preclude	preclude	VERB
inlawrev-3793	591	119	denial	denial	NOUN
inlawrev-3793	591	120	of	of	ADP
inlawrev-3793	591	121	relief	relief	NOUN
inlawrev-3793	591	122	in	in	ADP
inlawrev-3793	591	123	this	this	DET
inlawrev-3793	591	124	case	case	NOUN
inlawrev-3793	591	125	would	would	AUX
inlawrev-3793	591	126	chill	chill	VERB
inlawrev-3793	591	127	future	future	ADJ
inlawrev-3793	591	128	settlements.^"^^	settlements.^"^^	VERB
inlawrev-3793	591	129	the	the	DET
inlawrev-3793	591	130	supreme	supreme	PROPN
inlawrev-3793	591	131	court	court	PROPN
inlawrev-3793	591	132	also	also	ADV
inlawrev-3793	591	133	pointed	point	VERB
inlawrev-3793	591	134	to	to	ADP
inlawrev-3793	591	135	precedent	precedent	NOUN
inlawrev-3793	591	136	disallowing	disallow	VERB
inlawrev-3793	591	137	use	use	NOUN
inlawrev-3793	591	138	of	of	ADP
inlawrev-3793	591	139	equitable	equitable	ADJ
inlawrev-3793	591	140	estoppel	estoppel	NOUN
inlawrev-3793	591	141	versus	versus	ADP
inlawrev-3793	591	142	governmental	governmental	ADJ
inlawrev-3793	591	143	entities.^"^^	entities.^"^^	NOUN
inlawrev-3793	591	144	the	the	DET
inlawrev-3793	591	145	isbtc	isbtc	NOUN
inlawrev-3793	591	146	originally	originally	ADV
inlawrev-3793	591	147	denied	deny	VERB
inlawrev-3793	591	148	commonwealth	commonwealth	PROPN
inlawrev-3793	591	149	's	's	PART
inlawrev-3793	591	150	adjustments	adjustment	NOUN
inlawrev-3793	591	151	holding	hold	VERB
inlawrev-3793	591	152	that	that	SCONJ
inlawrev-3793	591	153	since	since	SCONJ
inlawrev-3793	591	154	its	its	PRON
inlawrev-3793	591	155	equalization	equalization	NOUN
inlawrev-3793	591	156	studies	study	NOUN
inlawrev-3793	591	157	were	be	AUX
inlawrev-3793	591	158	based	base	VERB
inlawrev-3793	591	159	on	on	ADP
inlawrev-3793	591	160	fmv	fmv	PROPN
inlawrev-3793	591	161	rather	rather	ADV
inlawrev-3793	591	162	than	than	ADP
inlawrev-3793	591	163	ttv	ttv	PROPN
inlawrev-3793	591	164	,	,	PUNCT
inlawrev-3793	591	165	the	the	DET
inlawrev-3793	591	166	studies	study	NOUN
inlawrev-3793	591	167	were	be	AUX
inlawrev-3793	591	168	irrelevant.^'^	irrelevant.^'^	PROPN
inlawrev-3793	591	169	commonwealth	commonwealth	NOUN
inlawrev-3793	591	170	provided	provide	VERB
inlawrev-3793	591	171	the	the	DET
inlawrev-3793	591	172	studies	study	NOUN
inlawrev-3793	591	173	to	to	PART
inlawrev-3793	591	174	show	show	VERB
inlawrev-3793	591	175	that	that	SCONJ
inlawrev-3793	591	176	the	the	DET
inlawrev-3793	591	177	ratio	ratio	NOUN
inlawrev-3793	591	178	of	of	ADP
inlawrev-3793	591	179	their	their	PRON
inlawrev-3793	591	180	property	property	NOUN
inlawrev-3793	591	181	's	's	PART
inlawrev-3793	591	182	assessed	assess	VERB
inlawrev-3793	591	183	value	value	NOUN
inlawrev-3793	591	184	to	to	ADP
inlawrev-3793	591	185	the	the	DET
inlawrev-3793	591	186	fmv	fmv	PROPN
inlawrev-3793	591	187	was	be	AUX
inlawrev-3793	591	188	not	not	PART
inlawrev-3793	591	189	uniform	uniform	ADJ
inlawrev-3793	591	190	when	when	SCONJ
inlawrev-3793	591	191	compared	compare	VERB
inlawrev-3793	591	192	with	with	ADP
inlawrev-3793	591	193	the	the	DET
inlawrev-3793	591	194	ratio	ratio	NOUN
inlawrev-3793	591	195	of	of	ADP
inlawrev-3793	591	196	other	other	ADJ
inlawrev-3793	591	197	lake	lake	PROPN
inlawrev-3793	591	198	county	county	PROPN
inlawrev-3793	591	199	property	property	NOUN
inlawrev-3793	591	200	's	's	PART
inlawrev-3793	591	201	assessed	assess	VERB
inlawrev-3793	591	202	value	value	NOUN
inlawrev-3793	591	203	versus	versus	ADP
inlawrev-3793	591	204	fmv.^'*^	fmv.^'*^	PROPN
inlawrev-3793	591	205	the	the	DET
inlawrev-3793	591	206	tax	tax	NOUN
inlawrev-3793	591	207	231	231	NUM
inlawrev-3793	591	208	.	.	PUNCT
inlawrev-3793	592	1	mat	mat	NOUN
inlawrev-3793	592	2	1224	1224	NUM
inlawrev-3793	592	3	.	.	PUNCT
inlawrev-3793	593	1	232	232	NUM
inlawrev-3793	593	2	.	.	PUNCT
inlawrev-3793	594	1	i	i	PRON
inlawrev-3793	594	2	d.	d.	PROPN
inlawrev-3793	594	3	233	233	NUM
inlawrev-3793	594	4	.	.	PUNCT
inlawrev-3793	595	1	i	i	PRON
inlawrev-3793	595	2	d.	d.	PROPN
inlawrev-3793	595	3	234	234	NUM
inlawrev-3793	595	4	.	.	PUNCT
inlawrev-3793	596	1	i	i	PRON
inlawrev-3793	596	2	d.	d.	PROPN
inlawrev-3793	596	3	at	at	ADP
inlawrev-3793	596	4	1225	1225	NUM
inlawrev-3793	596	5	.	.	PUNCT
inlawrev-3793	597	1	235	235	NUM
inlawrev-3793	597	2	.	.	NOUN
inlawrev-3793	597	3	675	675	NUM
inlawrev-3793	597	4	n.e.2d	n.e.2d	NOUN
inlawrev-3793	597	5	318	318	NUM
inlawrev-3793	597	6	(	(	PUNCT
inlawrev-3793	597	7	ind	ind	NOUN
inlawrev-3793	597	8	.	.	PUNCT
inlawrev-3793	597	9	1996	1996	NUM
inlawrev-3793	597	10	)	)	PUNCT
inlawrev-3793	597	11	.	.	PUNCT
inlawrev-3793	598	1	236	236	NUM
inlawrev-3793	598	2	.	.	PUNCT
inlawrev-3793	599	1	ind	ind	PROPN
inlawrev-3793	599	2	.	.	PUNCT
inlawrev-3793	600	1	code	code	PROPN
inlawrev-3793	600	2	§	§	PROPN
inlawrev-3793	600	3	6	6	NUM
inlawrev-3793	600	4	-	-	SYM
inlawrev-3793	600	5	1.1	1.1	NUM
inlawrev-3793	600	6	-	-	PUNCT
inlawrev-3793	600	7	8	8	NUM
inlawrev-3793	600	8	-	-	SYM
inlawrev-3793	600	9	30	30	NUM
inlawrev-3793	600	10	(	(	PUNCT
inlawrev-3793	600	11	2005	2005	NUM
inlawrev-3793	600	12	)	)	PUNCT
inlawrev-3793	600	13	.	.	PUNCT
inlawrev-3793	601	1	237	237	NUM
inlawrev-3793	601	2	.	.	PUNCT
inlawrev-3793	602	1	m§	m§	PROPN
inlawrev-3793	602	2	6	6	NUM
inlawrev-3793	602	3	-	-	SYM
inlawrev-3793	602	4	1.1	1.1	NUM
inlawrev-3793	602	5	-	-	PUNCT
inlawrev-3793	602	6	15	15	NUM
inlawrev-3793	602	7	-	-	SYM
inlawrev-3793	602	8	1	1	NUM
inlawrev-3793	602	9	.	.	NOUN
inlawrev-3793	602	10	238	238	NUM
inlawrev-3793	602	11	.	.	PUNCT
inlawrev-3793	602	12	commonwealth	commonwealth	PROPN
inlawrev-3793	602	13	edison	edison	PROPN
inlawrev-3793	602	14	,	,	PUNCT
inlawrev-3793	602	15	820	820	NUM
inlawrev-3793	602	16	n.e.2d	n.e.2d	NOUN
inlawrev-3793	602	17	at	at	ADP
inlawrev-3793	602	18	1226	1226	NUM
inlawrev-3793	602	19	.	.	PUNCT
inlawrev-3793	603	1	239	239	NUM
inlawrev-3793	603	2	.	.	PUNCT
inlawrev-3793	604	1	i	i	PRON
inlawrev-3793	604	2	d.	d.	PROPN
inlawrev-3793	604	3	240	240	NUM
inlawrev-3793	604	4	.	.	PUNCT
inlawrev-3793	604	5	mat	mat	NOUN
inlawrev-3793	604	6	1227	1227	NUM
inlawrev-3793	604	7	.	.	PUNCT
inlawrev-3793	605	1	241	241	X
inlawrev-3793	605	2	.	.	PUNCT
inlawrev-3793	606	1	i	i	PRON
inlawrev-3793	606	2	d.	d.	PROPN
inlawrev-3793	606	3	242	242	NUM
inlawrev-3793	606	4	.	.	PUNCT
inlawrev-3793	607	1	mat	mat	NOUN
inlawrev-3793	607	2	1227	1227	NUM
inlawrev-3793	607	3	-	-	SYM
inlawrev-3793	607	4	28	28	NUM
inlawrev-3793	607	5	.	.	PUNCT
inlawrev-3793	608	1	243	243	NUM
inlawrev-3793	608	2	.	.	PUNCT
inlawrev-3793	608	3	mat	mat	PROPN
inlawrev-3793	608	4	1228	1228	NUM
inlawrev-3793	608	5	.	.	PUNCT
inlawrev-3793	609	1	244	244	NUM
inlawrev-3793	609	2	.	.	PUNCT
inlawrev-3793	609	3	mat	mat	PROPN
inlawrev-3793	609	4	1229	1229	NUM
inlawrev-3793	609	5	.	.	PUNCT
inlawrev-3793	610	1	245	245	NUM
inlawrev-3793	610	2	.	.	PUNCT
inlawrev-3793	611	1	i	i	PRON
inlawrev-3793	611	2	d.	d.	PROPN
inlawrev-3793	611	3	1262	1262	NUM
inlawrev-3793	611	4	indiana	indiana	PROPN
inlawrev-3793	611	5	law	law	PROPN
inlawrev-3793	611	6	review	review	NOUN
inlawrev-3793	612	1	[	[	X
inlawrev-3793	612	2	vol	vol	NOUN
inlawrev-3793	612	3	.	.	PUNCT
inlawrev-3793	612	4	39	39	NUM
inlawrev-3793	612	5	:	:	SYM
inlawrev-3793	612	6	1239	1239	NUM
inlawrev-3793	612	7	court	court	NOUN
inlawrev-3793	612	8	held	hold	VERB
inlawrev-3793	612	9	that	that	SCONJ
inlawrev-3793	612	10	commonwealth	commonwealth	PROPN
inlawrev-3793	612	11	was	be	AUX
inlawrev-3793	612	12	entitled	entitle	VERB
inlawrev-3793	612	13	to	to	ADP
inlawrev-3793	612	14	the	the	DET
inlawrev-3793	612	15	adjustments	adjustment	NOUN
inlawrev-3793	612	16	because	because	SCONJ
inlawrev-3793	612	17	the	the	DET
inlawrev-3793	612	18	equalization	equalization	NOUN
inlawrev-3793	612	19	studies	study	NOUN
inlawrev-3793	612	20	were	be	AUX
inlawrev-3793	612	21	sufficient	sufficient	ADJ
inlawrev-3793	612	22	to	to	PART
inlawrev-3793	612	23	meet	meet	VERB
inlawrev-3793	612	24	commonwealth	commonwealth	NOUN
inlawrev-3793	612	25	's	's	PART
inlawrev-3793	612	26	burden	burden	NOUN
inlawrev-3793	612	27	of	of	ADP
inlawrev-3793	612	28	establishing	establish	VERB
inlawrev-3793	612	29	a	a	DET
inlawrev-3793	612	30	prima	prima	NOUN
inlawrev-3793	612	31	facie	facie	NOUN
inlawrev-3793	612	32	case	case	NOUN
inlawrev-3793	612	33	on	on	ADP
inlawrev-3793	612	34	this	this	DET
inlawrev-3793	612	35	issue.^"^^	issue.^"^^	NOUN
inlawrev-3793	612	36	although	although	SCONJ
inlawrev-3793	612	37	the	the	DET
inlawrev-3793	612	38	supreme	supreme	PROPN
inlawrev-3793	612	39	court	court	PROPN
inlawrev-3793	612	40	acknowledged	acknowledge	VERB
inlawrev-3793	612	41	the	the	DET
inlawrev-3793	612	42	arguments	argument	NOUN
inlawrev-3793	612	43	against	against	ADP
inlawrev-3793	612	44	a	a	DET
inlawrev-3793	612	45	ttv	ttv	ADJ
inlawrev-3793	612	46	system	system	NOUN
inlawrev-3793	612	47	,	,	PUNCT
inlawrev-3793	612	48	it	it	PRON
inlawrev-3793	612	49	nevertheless	nevertheless	ADV
inlawrev-3793	612	50	held	hold	VERB
inlawrev-3793	612	51	that	that	SCONJ
inlawrev-3793	612	52	ttv	ttv	PROPN
inlawrev-3793	612	53	was	be	AUX
inlawrev-3793	612	54	the	the	DET
inlawrev-3793	612	55	measuring	measure	VERB
inlawrev-3793	612	56	stick	stick	NOUN
inlawrev-3793	612	57	for	for	ADP
inlawrev-3793	612	58	determining	determine	VERB
inlawrev-3793	612	59	uniformity	uniformity	NOUN
inlawrev-3793	612	60	of	of	ADP
inlawrev-3793	612	61	assessments	assessment	NOUN
inlawrev-3793	612	62	at	at	ADP
inlawrev-3793	612	63	the	the	DET
inlawrev-3793	612	64	time	time	NOUN
inlawrev-3793	612	65	of	of	ADP
inlawrev-3793	612	66	the	the	DET
inlawrev-3793	612	67	assessment	assessment	NOUN
inlawrev-3793	612	68	at	at	ADP
inlawrev-3793	612	69	issue	issue	NOUN
inlawrev-3793	612	70	,	,	PUNCT
inlawrev-3793	612	71	and	and	CCONJ
inlawrev-3793	612	72	therefore	therefore	ADV
inlawrev-3793	612	73	fmv	fmv	PROPN
inlawrev-3793	612	74	could	could	AUX
inlawrev-3793	612	75	not	not	PART
inlawrev-3793	612	76	be	be	AUX
inlawrev-3793	612	77	used	use	VERB
inlawrev-3793	612	78	to	to	PART
inlawrev-3793	612	79	measure	measure	VERB
inlawrev-3793	612	80	the	the	DET
inlawrev-3793	612	81	uniformity	uniformity	NOUN
inlawrev-3793	612	82	of	of	ADP
inlawrev-3793	612	83	the	the	DET
inlawrev-3793	612	84	assessments	assessment	NOUN
inlawrev-3793	612	85	in	in	ADP
inlawrev-3793	612	86	a	a	DET
inlawrev-3793	612	87	particular	particular	ADJ
inlawrev-3793	612	88	area.^"^^	area.^"^^	NOUN
inlawrev-3793	612	89	in	in	ADP
inlawrev-3793	612	90	.	.	PUNCT
inlawrev-3793	613	1	indiana	indiana	PROPN
inlawrev-3793	613	2	tax	tax	PROPN
inlawrev-3793	613	3	court	court	NOUN
inlawrev-3793	613	4	decisions	decision	VERB
inlawrev-3793	613	5	the	the	DET
inlawrev-3793	613	6	tax	tax	NOUN
inlawrev-3793	613	7	court	court	NOUN
inlawrev-3793	613	8	rendered	render	VERB
inlawrev-3793	613	9	a	a	DET
inlawrev-3793	613	10	variety	variety	NOUN
inlawrev-3793	613	11	of	of	ADP
inlawrev-3793	613	12	opinions	opinion	NOUN
inlawrev-3793	613	13	from	from	ADP
inlawrev-3793	613	14	january	january	PROPN
inlawrev-3793	613	15	1	1	NUM
inlawrev-3793	613	16	,	,	PUNCT
inlawrev-3793	613	17	2005	2005	NUM
inlawrev-3793	613	18	,	,	PUNCT
inlawrev-3793	613	19	to	to	ADP
inlawrev-3793	613	20	december	december	PROPN
inlawrev-3793	613	21	31	31	NUM
inlawrev-3793	613	22	,	,	PUNCT
inlawrev-3793	613	23	2005	2005	NUM
inlawrev-3793	613	24	.	.	PUNCT
inlawrev-3793	614	1	specifically	specifically	ADV
inlawrev-3793	614	2	,	,	PUNCT
inlawrev-3793	614	3	the	the	DET
inlawrev-3793	614	4	tax	tax	NOUN
inlawrev-3793	614	5	court	court	NOUN
inlawrev-3793	614	6	issued	issue	VERB
inlawrev-3793	614	7	twenty	twenty	NUM
inlawrev-3793	614	8	-	-	PUNCT
inlawrev-3793	614	9	one	one	NUM
inlawrev-3793	614	10	published	publish	VERB
inlawrev-3793	614	11	opinions	opinion	NOUN
inlawrev-3793	614	12	,	,	PUNCT
inlawrev-3793	614	13	nine	nine	NUM
inlawrev-3793	614	14	of	of	ADP
inlawrev-3793	614	15	which	which	PRON
inlawrev-3793	614	16	concerned	concerned	ADJ
inlawrev-3793	614	17	indiana	indiana	PROPN
inlawrev-3793	614	18	real	real	ADJ
inlawrev-3793	614	19	property	property	NOUN
inlawrev-3793	614	20	tax	tax	NOUN
inlawrev-3793	614	21	matters	matter	NOUN
inlawrev-3793	614	22	.	.	PUNCT
inlawrev-3793	615	1	the	the	DET
inlawrev-3793	615	2	remaining	remain	VERB
inlawrev-3793	615	3	cases	case	NOUN
inlawrev-3793	615	4	are	be	AUX
inlawrev-3793	615	5	divided	divide	VERB
inlawrev-3793	615	6	as	as	SCONJ
inlawrev-3793	615	7	follows	follow	VERB
inlawrev-3793	615	8	:	:	PUNCT
inlawrev-3793	615	9	five	five	NUM
inlawrev-3793	615	10	cases	case	NOUN
inlawrev-3793	615	11	regarding	regard	VERB
inlawrev-3793	615	12	indiana	indiana	PROPN
inlawrev-3793	615	13	sales	sale	NOUN
inlawrev-3793	615	14	and	and	CCONJ
inlawrev-3793	615	15	use	use	VERB
inlawrev-3793	615	16	tax	tax	NOUN
inlawrev-3793	615	17	;	;	PUNCT
inlawrev-3793	615	18	four	four	NUM
inlawrev-3793	615	19	cases	case	NOUN
inlawrev-3793	615	20	involving	involve	VERB
inlawrev-3793	615	21	income	income	NOUN
inlawrev-3793	615	22	tax	tax	NOUN
inlawrev-3793	615	23	matters	matter	NOUN
inlawrev-3793	615	24	;	;	PUNCT
inlawrev-3793	615	25	two	two	NUM
inlawrev-3793	615	26	cases	case	NOUN
inlawrev-3793	615	27	involving	involve	VERB
inlawrev-3793	615	28	controlled	control	VERB
inlawrev-3793	615	29	substances	substance	NOUN
inlawrev-3793	615	30	excise	excise	NOUN
inlawrev-3793	615	31	tax	tax	NOUN
inlawrev-3793	615	32	;	;	PUNCT
inlawrev-3793	615	33	and	and	CCONJ
inlawrev-3793	615	34	one	one	NUM
inlawrev-3793	615	35	case	case	NOUN
inlawrev-3793	615	36	involving	involve	VERB
inlawrev-3793	615	37	inheritance	inheritance	NOUN
inlawrev-3793	615	38	tax	tax	NOUN
inlawrev-3793	615	39	.	.	PUNCT
inlawrev-3793	616	1	each	each	DET
inlawrev-3793	616	2	decision	decision	NOUN
inlawrev-3793	616	3	is	be	AUX
inlawrev-3793	616	4	summarized	summarize	VERB
inlawrev-3793	616	5	separately	separately	ADV
inlawrev-3793	616	6	below	below	ADV
inlawrev-3793	616	7	.	.	PUNCT
inlawrev-3793	617	1	a.	a.	NOUN
inlawrev-3793	617	2	property	property	NOUN
inlawrev-3793	617	3	tax	tax	NOUN
inlawrev-3793	617	4	1	1	NUM
inlawrev-3793	617	5	.	.	PUNCT
inlawrev-3793	618	1	hurricane	hurricane	PROPN
inlawrev-3793	618	2	food	food	PROPN
inlawrev-3793	618	3	,	,	PUNCT
inlawrev-3793	618	4	inc	inc	PROPN
inlawrev-3793	618	5	.	.	PROPN
inlawrev-3793	619	1	v.	v.	PROPN
inlawrev-3793	619	2	white	white	PROPN
inlawrev-3793	619	3	river	river	PROPN
inlawrev-3793	619	4	township	township	NOUN
inlawrev-3793	619	5	assessor.^"^^—hurricane	assessor.^"^^—hurricane	PROPN
inlawrev-3793	619	6	food	food	PROPN
inlawrev-3793	619	7	,	,	PUNCT
inlawrev-3793	619	8	inc	inc	PROPN
inlawrev-3793	619	9	.	.	PROPN
inlawrev-3793	620	1	(	(	PUNCT
inlawrev-3793	620	2	"	"	PUNCT
inlawrev-3793	620	3	hurricane	hurricane	NOUN
inlawrev-3793	620	4	"	"	PUNCT
inlawrev-3793	620	5	)	)	PUNCT
inlawrev-3793	620	6	appealed	appeal	VERB
inlawrev-3793	620	7	the	the	DET
inlawrev-3793	620	8	ibtr	ibtr	NOUN
inlawrev-3793	620	9	's	's	PART
inlawrev-3793	620	10	determination	determination	NOUN
inlawrev-3793	620	11	valuing	value	VERB
inlawrev-3793	620	12	its	its	PRON
inlawrev-3793	620	13	real	real	ADJ
inlawrev-3793	620	14	property	property	NOUN
inlawrev-3793	620	15	for	for	ADP
inlawrev-3793	620	16	the	the	DET
inlawrev-3793	620	17	march	march	PROPN
inlawrev-3793	620	18	2002	2002	NUM
inlawrev-3793	620	19	assessment	assessment	NOUN
inlawrev-3793	620	20	date.^'*^	date.^'*^	PROPN
inlawrev-3793	620	21	hurricane	hurricane	NOUN
inlawrev-3793	620	22	owned	own	VERB
inlawrev-3793	620	23	a	a	DET
inlawrev-3793	620	24	fast	fast	ADJ
inlawrev-3793	620	25	food	food	NOUN
inlawrev-3793	620	26	restaurant	restaurant	NOUN
inlawrev-3793	620	27	in	in	ADP
inlawrev-3793	620	28	johnson	johnson	PROPN
inlawrev-3793	620	29	county	county	PROPN
inlawrev-3793	620	30	,	,	PUNCT
inlawrev-3793	620	31	and	and	CCONJ
inlawrev-3793	620	32	the	the	DET
inlawrev-3793	620	33	white	white	PROPN
inlawrev-3793	620	34	river	river	PROPN
inlawrev-3793	620	35	township	township	NOUN
inlawrev-3793	620	36	assessor	assessor	NOUN
inlawrev-3793	620	37	(	(	PUNCT
inlawrev-3793	620	38	"	"	PUNCT
inlawrev-3793	620	39	assessor	assessor	NOUN
inlawrev-3793	620	40	"	"	PUNCT
inlawrev-3793	620	41	)	)	PUNCT
inlawrev-3793	620	42	valued	value	VERB
inlawrev-3793	620	43	the	the	DET
inlawrev-3793	620	44	property	property	NOUN
inlawrev-3793	620	45	at	at	ADP
inlawrev-3793	620	46	$	$	SYM
inlawrev-3793	620	47	634,200	634,200	NUM
inlawrev-3793	620	48	(	(	PUNCT
inlawrev-3793	620	49	$	$	SYM
inlawrev-3793	620	50	297,300	297,300	NUM
inlawrev-3793	620	51	for	for	ADP
inlawrev-3793	620	52	the	the	DET
inlawrev-3793	620	53	land	land	NOUN
inlawrev-3793	620	54	and	and	CCONJ
inlawrev-3793	620	55	$	$	SYM
inlawrev-3793	620	56	336,900	336,900	NUM
inlawrev-3793	620	57	for	for	ADP
inlawrev-3793	620	58	the	the	DET
inlawrev-3793	620	59	improvement).^^^	improvement).^^^	NOUN
inlawrev-3793	620	60	the	the	DET
inlawrev-3793	620	61	improvement	improvement	NOUN
inlawrev-3793	620	62	was	be	AUX
inlawrev-3793	620	63	assigned	assign	VERB
inlawrev-3793	620	64	an	an	DET
inlawrev-3793	620	65	age	age	NOUN
inlawrev-3793	620	66	of	of	ADP
inlawrev-3793	620	67	less	less	ADJ
inlawrev-3793	620	68	than	than	ADP
inlawrev-3793	620	69	one	one	NUM
inlawrev-3793	620	70	year	year	NOUN
inlawrev-3793	620	71	,	,	PUNCT
inlawrev-3793	620	72	a	a	DET
inlawrev-3793	620	73	rating	rating	NOUN
inlawrev-3793	620	74	of"average	of"average	NOUN
inlawrev-3793	620	75	,	,	PUNCT
inlawrev-3793	620	76	"	"	PUNCT
inlawrev-3793	620	77	and	and	CCONJ
inlawrev-3793	620	78	not	not	PART
inlawrev-3793	620	79	adjusted	adjust	VERB
inlawrev-3793	620	80	for	for	ADP
inlawrev-3793	620	81	physical	physical	ADJ
inlawrev-3793	620	82	depreciation.^^	depreciation.^^	NOUN
inlawrev-3793	620	83	'	'	PUNCT
inlawrev-3793	620	84	hurricane	hurricane	NOUN
inlawrev-3793	620	85	filed	file	VERB
inlawrev-3793	620	86	a	a	DET
inlawrev-3793	620	87	petition	petition	NOUN
inlawrev-3793	620	88	for	for	ADP
inlawrev-3793	620	89	review	review	NOUN
inlawrev-3793	620	90	of	of	ADP
inlawrev-3793	620	91	assessment	assessment	NOUN
inlawrev-3793	620	92	(	(	PUNCT
inlawrev-3793	620	93	form	form	NOUN
inlawrev-3793	620	94	130	130	NUM
inlawrev-3793	620	95	)	)	PUNCT
inlawrev-3793	620	96	specifically	specifically	ADV
inlawrev-3793	620	97	claiming	claim	VERB
inlawrev-3793	620	98	that	that	SCONJ
inlawrev-3793	620	99	the	the	DET
inlawrev-3793	620	100	age	age	NOUN
inlawrev-3793	620	101	should	should	AUX
inlawrev-3793	620	102	have	have	AUX
inlawrev-3793	620	103	been	be	AUX
inlawrev-3793	620	104	eight	eight	NUM
inlawrev-3793	620	105	years	year	NOUN
inlawrev-3793	620	106	on	on	ADP
inlawrev-3793	620	107	the	the	DET
inlawrev-3793	620	108	improvement	improvement	NOUN
inlawrev-3793	620	109	assessment	assessment	NOUN
inlawrev-3793	620	110	,	,	PUNCT
inlawrev-3793	620	111	and	and	CCONJ
inlawrev-3793	620	112	the	the	DET
inlawrev-3793	620	113	condition	condition	NOUN
inlawrev-3793	620	114	rating	rating	NOUN
inlawrev-3793	620	115	of	of	ADP
inlawrev-3793	620	116	"	"	PUNCT
inlawrev-3793	620	117	average	average	ADJ
inlawrev-3793	620	118	"	"	PUNCT
inlawrev-3793	620	119	entitled	entitle	VERB
inlawrev-3793	620	120	hurricane	hurricane	NOUN
inlawrev-3793	620	121	to	to	ADP
inlawrev-3793	620	122	a	a	DET
inlawrev-3793	620	123	35	35	NUM
inlawrev-3793	620	124	%	%	NOUN
inlawrev-3793	620	125	physical	physical	ADJ
inlawrev-3793	620	126	depreciation	depreciation	NOUN
inlawrev-3793	620	127	adjustment.^^^	adjustment.^^^	PROPN
inlawrev-3793	620	128	the	the	DET
inlawrev-3793	620	129	property	property	NOUN
inlawrev-3793	620	130	tax	tax	NOUN
inlawrev-3793	620	131	assessment	assessment	NOUN
inlawrev-3793	620	132	board	board	NOUN
inlawrev-3793	620	133	of	of	ADP
inlawrev-3793	620	134	appeals	appeal	NOUN
inlawrev-3793	620	135	(	(	PUNCT
inlawrev-3793	620	136	"	"	PUNCT
inlawrev-3793	620	137	ptaboa	ptaboa	NOUN
inlawrev-3793	620	138	"	"	PUNCT
inlawrev-3793	620	139	)	)	PUNCT
inlawrev-3793	620	140	made	make	VERB
inlawrev-3793	620	141	no	no	DET
inlawrev-3793	620	142	change	change	NOUN
inlawrev-3793	620	143	to	to	ADP
inlawrev-3793	620	144	the	the	DET
inlawrev-3793	620	145	assessment	assessment	NOUN
inlawrev-3793	620	146	citing	cite	VERB
inlawrev-3793	620	147	hurricane	hurricane	NOUN
inlawrev-3793	620	148	's	's	PART
inlawrev-3793	620	149	own	own	ADJ
inlawrev-3793	620	150	admission	admission	NOUN
inlawrev-3793	620	151	that	that	SCONJ
inlawrev-3793	620	152	the	the	DET
inlawrev-3793	620	153	purchase	purchase	NOUN
inlawrev-3793	620	154	price	price	NOUN
inlawrev-3793	620	155	for	for	ADP
inlawrev-3793	620	156	the	the	DET
inlawrev-3793	620	157	property	property	NOUN
inlawrev-3793	620	158	was	be	AUX
inlawrev-3793	620	159	$	$	SYM
inlawrev-3793	620	160	700,000	700,000	NUM
inlawrev-3793	620	161	and	and	CCONJ
inlawrev-3793	620	162	finding	find	VERB
inlawrev-3793	620	163	"	"	PUNCT
inlawrev-3793	620	164	*	*	SYM
inlawrev-3793	620	165	th[at	th[at	X
inlawrev-3793	620	166	]	]	PUNCT
inlawrev-3793	620	167	sale	sale	NOUN
inlawrev-3793	620	168	price	price	NOUN
inlawrev-3793	620	169	...	...	PUNCT
inlawrev-3793	620	170	is	be	AUX
inlawrev-3793	620	171	considered	consider	VERB
inlawrev-3793	620	172	the	the	DET
inlawrev-3793	620	173	[	[	X
inlawrev-3793	620	174	property	property	NOUN
inlawrev-3793	620	175	's	's	PART
inlawrev-3793	620	176	]	]	X
inlawrev-3793	620	177	best	good	ADJ
inlawrev-3793	620	178	indication	indication	NOUN
inlawrev-3793	620	179	of	of	ADP
inlawrev-3793	620	180	value	value	NOUN
inlawrev-3793	620	181	.	.	PUNCT
inlawrev-3793	621	1	'	'	PUNCT
inlawrev-3793	621	2	"	"	PUNCT
inlawrev-3793	621	3	^^^	^^^	X
inlawrev-3793	621	4	hurricane	hurricane	NOUN
inlawrev-3793	621	5	then	then	ADV
inlawrev-3793	621	6	appealed	appeal	VERB
inlawrev-3793	621	7	to	to	ADP
inlawrev-3793	621	8	the	the	DET
inlawrev-3793	621	9	ibtr	ibtr	ADJ
inlawrev-3793	621	10	,	,	PUNCT
inlawrev-3793	621	11	again	again	ADV
inlawrev-3793	621	12	challenging	challenge	VERB
inlawrev-3793	621	13	the	the	DET
inlawrev-3793	621	14	age	age	NOUN
inlawrev-3793	621	15	determination	determination	NOUN
inlawrev-3793	621	16	.	.	PUNCT
inlawrev-3793	622	1	the	the	DET
inlawrev-3793	622	2	ibtr	ibtr	VERB
inlawrev-3793	622	3	denied	deny	VERB
inlawrev-3793	622	4	relief	relief	NOUN
inlawrev-3793	622	5	,	,	PUNCT
inlawrev-3793	622	6	holding	hold	VERB
inlawrev-3793	622	7	that	that	SCONJ
inlawrev-3793	622	8	the	the	DET
inlawrev-3793	622	9	assessed	assessed	ADJ
inlawrev-3793	622	10	value	value	NOUN
inlawrev-3793	622	11	was	be	AUX
inlawrev-3793	622	12	supported	support	VERB
inlawrev-3793	622	13	by	by	ADP
inlawrev-3793	622	14	market	market	NOUN
inlawrev-3793	622	15	246	246	NUM
inlawrev-3793	622	16	.	.	PUNCT
inlawrev-3793	623	1	i	i	PRON
inlawrev-3793	623	2	d.	d.	PROPN
inlawrev-3793	623	3	247	247	NUM
inlawrev-3793	623	4	.	.	PUNCT
inlawrev-3793	624	1	/j	/j	INTJ
inlawrev-3793	624	2	.	.	PUNCT
inlawrev-3793	625	1	at	at	ADP
inlawrev-3793	625	2	1230	1230	NUM
inlawrev-3793	625	3	.	.	PUNCT
inlawrev-3793	626	1	248	248	NUM
inlawrev-3793	626	2	.	.	PUNCT
inlawrev-3793	627	1	836	836	NUM
inlawrev-3793	627	2	n.e.2d	n.e.2d	NOUN
inlawrev-3793	627	3	1069	1069	NUM
inlawrev-3793	627	4	(	(	PUNCT
inlawrev-3793	627	5	ind	ind	NOUN
inlawrev-3793	627	6	.	.	PUNCT
inlawrev-3793	628	1	tax	tax	PROPN
inlawrev-3793	628	2	ct	ct	PROPN
inlawrev-3793	628	3	.	.	PROPN
inlawrev-3793	628	4	2005	2005	NUM
inlawrev-3793	628	5	)	)	PUNCT
inlawrev-3793	628	6	,	,	PUNCT
inlawrev-3793	628	7	reh	reh	PROPN
inlawrev-3793	628	8	'	'	PROPN
inlawrev-3793	628	9	g	g	NOUN
inlawrev-3793	628	10	denied	deny	VERB
inlawrev-3793	628	11	sub	sub	PROPN
inlawrev-3793	628	12	nom	nom	PROPN
inlawrev-3793	628	13	.	.	PUNCT
inlawrev-3793	629	1	p	p	X
inlawrev-3793	629	2	/	/	SYM
inlawrev-3793	629	3	a	a	DET
inlawrev-3793	629	4	builders	builder	NOUN
inlawrev-3793	629	5	&	&	CCONJ
inlawrev-3793	629	6	developers	developer	NOUN
inlawrev-3793	629	7	,	,	PUNCT
inlawrev-3793	629	8	llc	llc	PROPN
inlawrev-3793	629	9	v.	v.	PROPN
inlawrev-3793	629	10	jennings	jennings	PROPN
inlawrev-3793	629	11	county	county	PROPN
inlawrev-3793	629	12	assessor	assessor	NOUN
inlawrev-3793	629	13	,	,	PUNCT
inlawrev-3793	629	14	842	842	NUM
inlawrev-3793	629	15	n.e.2d	n.e.2d	NOUN
inlawrev-3793	629	16	899	899	NUM
inlawrev-3793	629	17	(	(	PUNCT
inlawrev-3793	629	18	ind	ind	NOUN
inlawrev-3793	629	19	.	.	PUNCT
inlawrev-3793	630	1	tax	tax	PROPN
inlawrev-3793	630	2	ct	ct	PROPN
inlawrev-3793	630	3	.	.	PROPN
inlawrev-3793	630	4	2006	2006	NUM
inlawrev-3793	630	5	)	)	PUNCT
inlawrev-3793	630	6	.	.	PUNCT
inlawrev-3793	631	1	249	249	NUM
inlawrev-3793	631	2	.	.	PUNCT
inlawrev-3793	631	3	m.	m.	NOUN
inlawrev-3793	631	4	at	at	ADP
inlawrev-3793	631	5	1071	1071	NUM
inlawrev-3793	631	6	.	.	PUNCT
inlawrev-3793	632	1	250	250	NUM
inlawrev-3793	632	2	.	.	PUNCT
inlawrev-3793	633	1	i	i	PRON
inlawrev-3793	633	2	d.	d.	PROPN
inlawrev-3793	633	3	251	251	NUM
inlawrev-3793	633	4	.	.	PUNCT
inlawrev-3793	634	1	i	i	PRON
inlawrev-3793	634	2	d.	d.	PROPN
inlawrev-3793	634	3	252	252	NUM
inlawrev-3793	634	4	.	.	PUNCT
inlawrev-3793	635	1	i	i	PRON
inlawrev-3793	635	2	d.	d.	PROPN
inlawrev-3793	635	3	253	253	NUM
inlawrev-3793	635	4	.	.	PUNCT
inlawrev-3793	636	1	i	i	PRON
inlawrev-3793	636	2	d.	d.	PROPN
inlawrev-3793	636	3	(	(	PUNCT
inlawrev-3793	636	4	citing	cite	VERB
inlawrev-3793	636	5	cert	cert	NOUN
inlawrev-3793	636	6	.	.	PUNCT
inlawrev-3793	637	1	admin	admin	PROPN
inlawrev-3793	637	2	.	.	PUNCT
inlawrev-3793	638	1	r.	r.	PROPN
inlawrev-3793	638	2	at	at	ADP
inlawrev-3793	638	3	52	52	NUM
inlawrev-3793	638	4	-	-	SYM
inlawrev-3793	638	5	53	53	NUM
inlawrev-3793	638	6	)	)	PUNCT
inlawrev-3793	638	7	.	.	PUNCT
inlawrev-3793	639	1	2006	2006	NUM
inlawrev-3793	639	2	]	]	PUNCT
inlawrev-3793	639	3	tax	tax	NOUN
inlawrev-3793	639	4	law	law	NOUN
inlawrev-3793	639	5	1263	1263	NUM
inlawrev-3793	639	6	data.^^	data.^^	NUM
inlawrev-3793	639	7	"	"	PUNCT
inlawrev-3793	639	8	*	*	PUNCT
inlawrev-3793	639	9	hurricane	hurricane	NOUN
inlawrev-3793	639	10	then	then	ADV
inlawrev-3793	639	11	appealed	appeal	VERB
inlawrev-3793	639	12	to	to	ADP
inlawrev-3793	639	13	the	the	DET
inlawrev-3793	639	14	tax	tax	NOUN
inlawrev-3793	639	15	court	court	NOUN
inlawrev-3793	639	16	,	,	PUNCT
inlawrev-3793	639	17	and	and	CCONJ
inlawrev-3793	639	18	hurricane	hurricane	NOUN
inlawrev-3793	639	19	had	have	VERB
inlawrev-3793	639	20	the	the	DET
inlawrev-3793	639	21	burden	burden	NOUN
inlawrev-3793	639	22	to	to	PART
inlawrev-3793	639	23	prove	prove	VERB
inlawrev-3793	639	24	invalidity	invalidity	NOUN
inlawrev-3793	639	25	of	of	ADP
inlawrev-3793	639	26	the	the	DET
inlawrev-3793	639	27	determination.^^^	determination.^^^	PROPN
inlawrev-3793	639	28	the	the	DET
inlawrev-3793	639	29	tax	tax	NOUN
inlawrev-3793	639	30	court	court	NOUN
inlawrev-3793	639	31	explained	explain	VERB
inlawrev-3793	639	32	that	that	SCONJ
inlawrev-3793	639	33	real	real	ADJ
inlawrev-3793	639	34	property	property	NOUN
inlawrev-3793	639	35	was	be	AUX
inlawrev-3793	639	36	assessed	assess	VERB
inlawrev-3793	639	37	(	(	PUNCT
inlawrev-3793	639	38	during	during	ADP
inlawrev-3793	639	39	the	the	DET
inlawrev-3793	639	40	time	time	NOUN
inlawrev-3793	639	41	at	at	ADP
inlawrev-3793	639	42	issue	issue	NOUN
inlawrev-3793	639	43	in	in	ADP
inlawrev-3793	639	44	this	this	DET
inlawrev-3793	639	45	case	case	NOUN
inlawrev-3793	639	46	)	)	PUNCT
inlawrev-3793	639	47	under	under	ADP
inlawrev-3793	639	48	a	a	DET
inlawrev-3793	639	49	"	"	PUNCT
inlawrev-3793	639	50	true	true	ADJ
inlawrev-3793	639	51	tax	tax	NOUN
inlawrev-3793	639	52	value	value	NOUN
inlawrev-3793	639	53	system	system	NOUN
inlawrev-3793	639	54	.	.	PUNCT
inlawrev-3793	639	55	"^^^	"^^^	PUNCT
inlawrev-3793	640	1	the	the	DET
inlawrev-3793	640	2	tax	tax	NOUN
inlawrev-3793	640	3	court	court	NOUN
inlawrev-3793	640	4	pointed	point	VERB
inlawrev-3793	640	5	out	out	ADP
inlawrev-3793	640	6	that	that	SCONJ
inlawrev-3793	640	7	this	this	PRON
inlawrev-3793	640	8	is	be	AUX
inlawrev-3793	640	9	not	not	PART
inlawrev-3793	640	10	market	market	NOUN
inlawrev-3793	640	11	value	value	NOUN
inlawrev-3793	640	12	,	,	PUNCT
inlawrev-3793	640	13	but	but	CCONJ
inlawrev-3793	640	14	rather	rather	ADV
inlawrev-3793	640	15	market	market	NOUN
inlawrev-3793	640	16	value	value	NOUN
inlawrev-3793	640	17	-	-	PUNCT
inlawrev-3793	640	18	in	in	ADP
inlawrev-3793	640	19	-	-	PUNCT
inlawrev-3793	640	20	use.^^^	use.^^^	ADJ
inlawrev-3793	640	21	the	the	DET
inlawrev-3793	640	22	tax	tax	NOUN
inlawrev-3793	640	23	court	court	NOUN
inlawrev-3793	640	24	then	then	ADV
inlawrev-3793	640	25	went	go	VERB
inlawrev-3793	640	26	through	through	ADP
inlawrev-3793	640	27	the	the	DET
inlawrev-3793	640	28	different	different	ADJ
inlawrev-3793	640	29	methods	method	NOUN
inlawrev-3793	640	30	an	an	DET
inlawrev-3793	640	31	assessor	assessor	NOUN
inlawrev-3793	640	32	may	may	AUX
inlawrev-3793	640	33	use	use	VERB
inlawrev-3793	640	34	to	to	PART
inlawrev-3793	640	35	arrive	arrive	VERB
inlawrev-3793	640	36	at	at	ADP
inlawrev-3793	640	37	this	this	DET
inlawrev-3793	640	38	value.^^^	value.^^^	NOUN
inlawrev-3793	640	39	the	the	DET
inlawrev-3793	640	40	assessor	assessor	NOUN
inlawrev-3793	640	41	in	in	ADP
inlawrev-3793	640	42	this	this	DET
inlawrev-3793	640	43	case	case	NOUN
inlawrev-3793	640	44	admittedly	admittedly	ADV
inlawrev-3793	640	45	used	use	VERB
inlawrev-3793	640	46	the	the	DET
inlawrev-3793	640	47	cost	cost	NOUN
inlawrev-3793	640	48	approach	approach	NOUN
inlawrev-3793	640	49	and	and	CCONJ
inlawrev-3793	640	50	also	also	ADV
inlawrev-3793	640	51	adjusted	adjust	VERB
inlawrev-3793	640	52	the	the	DET
inlawrev-3793	640	53	age	age	NOUN
inlawrev-3793	640	54	to	to	PART
inlawrev-3793	640	55	arrive	arrive	VERB
inlawrev-3793	640	56	at	at	ADP
inlawrev-3793	640	57	a	a	DET
inlawrev-3793	640	58	value	value	NOUN
inlawrev-3793	640	59	closer	close	ADV
inlawrev-3793	640	60	to	to	ADP
inlawrev-3793	640	61	the	the	DET
inlawrev-3793	640	62	$	$	SYM
inlawrev-3793	640	63	700,000	700,000	NUM
inlawrev-3793	640	64	purchase	purchase	NOUN
inlawrev-3793	640	65	price	price	NOUN
inlawrev-3793	640	66	,	,	PUNCT
inlawrev-3793	640	67	which	which	PRON
inlawrev-3793	640	68	was	be	AUX
inlawrev-3793	640	69	presumed	presume	VERB
inlawrev-3793	640	70	to	to	PART
inlawrev-3793	640	71	be	be	AUX
inlawrev-3793	640	72	the	the	DET
inlawrev-3793	640	73	closest	close	ADJ
inlawrev-3793	640	74	valuation	valuation	NOUN
inlawrev-3793	640	75	of	of	ADP
inlawrev-3793	640	76	the	the	DET
inlawrev-3793	640	77	market	market	NOUN
inlawrev-3793	640	78	-	-	PUNCT
inlawrev-3793	640	79	in	in	ADP
inlawrev-3793	640	80	-	-	PUNCT
inlawrev-3793	640	81	use	use	NOUN
inlawrev-3793	640	82	value.^^^	value.^^^	NOUN
inlawrev-3793	640	83	the	the	DET
inlawrev-3793	640	84	tax	tax	NOUN
inlawrev-3793	640	85	court	court	NOUN
inlawrev-3793	640	86	reversed	reverse	VERB
inlawrev-3793	640	87	the	the	DET
inlawrev-3793	640	88	ptaboa	ptaboa	NOUN
inlawrev-3793	640	89	,	,	PUNCT
inlawrev-3793	640	90	finding	find	VERB
inlawrev-3793	640	91	that	that	SCONJ
inlawrev-3793	640	92	both	both	CCONJ
inlawrev-3793	640	93	the	the	DET
inlawrev-3793	640	94	assessor	assessor	NOUN
inlawrev-3793	640	95	and	and	CCONJ
inlawrev-3793	640	96	the	the	DET
inlawrev-3793	640	97	e3tr	e3tr	NOUN
inlawrev-3793	640	98	erred	err	VERB
inlawrev-3793	640	99	in	in	ADP
inlawrev-3793	640	100	including	include	VERB
inlawrev-3793	640	101	equipment	equipment	NOUN
inlawrev-3793	640	102	purchased	purchase	VERB
inlawrev-3793	640	103	at	at	ADP
inlawrev-3793	640	104	$	$	SYM
inlawrev-3793	640	105	180,000	180,000	NUM
inlawrev-3793	640	106	in	in	ADP
inlawrev-3793	640	107	reconciling	reconcile	VERB
inlawrev-3793	640	108	the	the	DET
inlawrev-3793	640	109	current	current	ADJ
inlawrev-3793	640	110	assessment	assessment	NOUN
inlawrev-3793	640	111	versus	versus	ADP
inlawrev-3793	640	112	the	the	DET
inlawrev-3793	640	113	purchase	purchase	NOUN
inlawrev-3793	640	114	price.^^^	price.^^^	PROPN
inlawrev-3793	640	115	the	the	DET
inlawrev-3793	640	116	value	value	NOUN
inlawrev-3793	640	117	ofpersonal	ofpersonal	ADJ
inlawrev-3793	640	118	property	property	NOUN
inlawrev-3793	640	119	was	be	AUX
inlawrev-3793	640	120	held	hold	VERB
inlawrev-3793	640	121	to	to	PART
inlawrev-3793	640	122	be	be	AUX
inlawrev-3793	640	123	separate	separate	ADJ
inlawrev-3793	640	124	and	and	CCONJ
inlawrev-3793	640	125	distinct	distinct	ADJ
inlawrev-3793	640	126	from	from	ADP
inlawrev-3793	640	127	the	the	DET
inlawrev-3793	640	128	value	value	NOUN
inlawrev-3793	640	129	ofreal	ofreal	NOUN
inlawrev-3793	640	130	property.^^	property.^^	NOUN
inlawrev-3793	640	131	'	'	PUNCT
inlawrev-3793	640	132	therefore	therefore	ADV
inlawrev-3793	640	133	the	the	DET
inlawrev-3793	640	134	tax	tax	NOUN
inlawrev-3793	640	135	court	court	NOUN
inlawrev-3793	640	136	held	hold	VERB
inlawrev-3793	640	137	that	that	SCONJ
inlawrev-3793	640	138	the	the	DET
inlawrev-3793	640	139	reconciliation	reconciliation	NOUN
inlawrev-3793	640	140	ofthe	ofthe	NOUN
inlawrev-3793	640	141	assessment	assessment	NOUN
inlawrev-3793	640	142	ofhurricane	ofhurricane	NOUN
inlawrev-3793	640	143	's	's	PART
inlawrev-3793	640	144	improvement	improvement	NOUN
inlawrev-3793	640	145	should	should	AUX
inlawrev-3793	640	146	have	have	AUX
inlawrev-3793	640	147	been	be	AUX
inlawrev-3793	640	148	compared	compare	VERB
inlawrev-3793	640	149	to	to	ADP
inlawrev-3793	640	150	the	the	DET
inlawrev-3793	640	151	purchase	purchase	NOUN
inlawrev-3793	640	152	price	price	NOUN
inlawrev-3793	640	153	of	of	ADP
inlawrev-3793	640	154	only	only	ADV
inlawrev-3793	640	155	the	the	DET
inlawrev-3793	640	156	improvement.^^^	improvement.^^^	PROPN
inlawrev-3793	640	157	2	2	NUM
inlawrev-3793	640	158	.	.	PUNCT
inlawrev-3793	641	1	fidelity	fidelity	PROPN
inlawrev-3793	641	2	federal	federal	PROPN
inlawrev-3793	641	3	savings	savings	PROPN
inlawrev-3793	641	4	&	&	CCONJ
inlawrev-3793	641	5	loan	loan	PROPN
inlawrev-3793	641	6	v.	v.	PROPN
inlawrev-3793	641	7	jennings	jennings	PROPN
inlawrev-3793	641	8	county	county	PROPN
inlawrev-3793	641	9	assessor.^^^	assessor.^^^	PROPN
inlawrev-3793	641	10	—	—	PUNCT
inlawrev-3793	641	11	fidelity	fidelity	PROPN
inlawrev-3793	641	12	federal	federal	PROPN
inlawrev-3793	641	13	savings	savings	PROPN
inlawrev-3793	641	14	&	&	CCONJ
inlawrev-3793	641	15	loan	loan	PROPN
inlawrev-3793	641	16	(	(	PUNCT
inlawrev-3793	641	17	"	"	PUNCT
inlawrev-3793	641	18	fidelity	fidelity	NOUN
inlawrev-3793	641	19	"	"	PUNCT
inlawrev-3793	641	20	)	)	PUNCT
inlawrev-3793	641	21	appealed	appeal	VERB
inlawrev-3793	641	22	the	the	DET
inlawrev-3793	641	23	ibtr	ibtr	NOUN
inlawrev-3793	641	24	's	's	PART
inlawrev-3793	641	25	valuation	valuation	NOUN
inlawrev-3793	641	26	of	of	ADP
inlawrev-3793	641	27	fidelity	fidelity	PROPN
inlawrev-3793	641	28	's	's	PART
inlawrev-3793	641	29	improvement	improvement	NOUN
inlawrev-3793	641	30	claiming	claim	VERB
inlawrev-3793	641	31	it	it	PRON
inlawrev-3793	641	32	was	be	AUX
inlawrev-3793	641	33	too	too	ADV
inlawrev-3793	641	34	high.^^	high.^^	PUNCT
inlawrev-3793	642	1	fidelity	fidelity	PROPN
inlawrev-3793	642	2	first	first	ADV
inlawrev-3793	642	3	filed	file	VERB
inlawrev-3793	642	4	a	a	DET
inlawrev-3793	642	5	form	form	NOUN
inlawrev-3793	642	6	130	130	NUM
inlawrev-3793	642	7	with	with	ADP
inlawrev-3793	642	8	the	the	DET
inlawrev-3793	642	9	property	property	NOUN
inlawrev-3793	642	10	tax	tax	NOUN
inlawrev-3793	642	11	assessment	assessment	NOUN
inlawrev-3793	642	12	board	board	NOUN
inlawrev-3793	642	13	of	of	ADP
inlawrev-3793	642	14	appeals.^^^	appeals.^^^	PROPN
inlawrev-3793	642	15	ptaboa	ptaboa	NOUN
inlawrev-3793	642	16	did	do	AUX
inlawrev-3793	642	17	not	not	PART
inlawrev-3793	642	18	alter	alter	VERB
inlawrev-3793	642	19	the	the	DET
inlawrev-3793	642	20	assessment	assessment	NOUN
inlawrev-3793	642	21	following	follow	VERB
inlawrev-3793	642	22	fidelity	fidelity	PROPN
inlawrev-3793	642	23	's	's	PART
inlawrev-3793	642	24	appeal.^^^	appeal.^^^	PROPN
inlawrev-3793	642	25	fidelity	fidelity	NOUN
inlawrev-3793	642	26	's	's	PART
inlawrev-3793	642	27	main	main	ADJ
inlawrev-3793	642	28	claim	claim	NOUN
inlawrev-3793	642	29	was	be	AUX
inlawrev-3793	642	30	that	that	SCONJ
inlawrev-3793	642	31	they	they	PRON
inlawrev-3793	642	32	were	be	AUX
inlawrev-3793	642	33	entitled	entitle	VERB
inlawrev-3793	642	34	to	to	ADP
inlawrev-3793	642	35	a	a	DET
inlawrev-3793	642	36	reduction	reduction	NOUN
inlawrev-3793	642	37	of	of	ADP
inlawrev-3793	642	38	$	$	SYM
inlawrev-3793	642	39	10	10	NUM
inlawrev-3793	642	40	per	per	ADP
inlawrev-3793	642	41	square	square	ADJ
inlawrev-3793	642	42	foot	foot	NOUN
inlawrev-3793	642	43	for	for	ADP
inlawrev-3793	642	44	the	the	DET
inlawrev-3793	642	45	assessment	assessment	NOUN
inlawrev-3793	642	46	since	since	SCONJ
inlawrev-3793	642	47	the	the	DET
inlawrev-3793	642	48	building	building	NOUN
inlawrev-3793	642	49	on	on	ADP
inlawrev-3793	642	50	the	the	DET
inlawrev-3793	642	51	property	property	NOUN
inlawrev-3793	642	52	was	be	AUX
inlawrev-3793	642	53	without	without	ADP
inlawrev-3793	642	54	partitions.^^^	partitions.^^^	PROPN
inlawrev-3793	642	55	fidelity	fidelity	PROPN
inlawrev-3793	642	56	then	then	ADV
inlawrev-3793	642	57	filed	file	VERB
inlawrev-3793	642	58	with	with	ADP
inlawrev-3793	642	59	the	the	DET
inlawrev-3793	642	60	ibtr	ibtr	ADJ
inlawrev-3793	642	61	,	,	PUNCT
inlawrev-3793	642	62	again	again	ADV
inlawrev-3793	642	63	claiming	claim	VERB
inlawrev-3793	642	64	the	the	DET
inlawrev-3793	642	65	negative	negative	ADJ
inlawrev-3793	642	66	interior	interior	ADJ
inlawrev-3793	642	67	partitioning	partitioning	NOUN
inlawrev-3793	642	68	adjustment	adjustment	NOUN
inlawrev-3793	642	69	,	,	PUNCT
inlawrev-3793	642	70	and	and	CCONJ
inlawrev-3793	642	71	the	the	DET
inlawrev-3793	642	72	ibtr	ibtr	NOUN
inlawrev-3793	642	73	also	also	ADV
inlawrev-3793	642	74	denied	deny	VERB
inlawrev-3793	642	75	relief.^^^	relief.^^^	PROPN
inlawrev-3793	642	76	fidelity	fidelity	PROPN
inlawrev-3793	642	77	had	have	VERB
inlawrev-3793	642	78	the	the	DET
inlawrev-3793	642	79	burden	burden	NOUN
inlawrev-3793	642	80	of	of	ADP
inlawrev-3793	642	81	proving	prove	VERB
inlawrev-3793	642	82	that	that	SCONJ
inlawrev-3793	642	83	the	the	DET
inlawrev-3793	642	84	ibtr	ibtr	NOUN
inlawrev-3793	642	85	's	's	PART
inlawrev-3793	642	86	determination	determination	NOUN
inlawrev-3793	642	87	was	be	AUX
inlawrev-3793	642	88	invalid.^^^	invalid.^^^	PROPN
inlawrev-3793	642	89	the	the	DET
inlawrev-3793	642	90	tax	tax	NOUN
inlawrev-3793	642	91	court	court	NOUN
inlawrev-3793	642	92	discussed	discuss	VERB
inlawrev-3793	642	93	the	the	DET
inlawrev-3793	642	94	different	different	ADJ
inlawrev-3793	642	95	methods	method	NOUN
inlawrev-3793	642	96	of	of	ADP
inlawrev-3793	642	97	assessment	assessment	NOUN
inlawrev-3793	642	98	used	use	VERB
inlawrev-3793	642	99	to	to	PART
inlawrev-3793	642	100	arrive	arrive	VERB
inlawrev-3793	642	101	at	at	ADP
inlawrev-3793	642	102	the	the	DET
inlawrev-3793	642	103	true	true	ADJ
inlawrev-3793	642	104	tax	tax	NOUN
inlawrev-3793	642	105	value	value	NOUN
inlawrev-3793	642	106	or	or	CCONJ
inlawrev-3793	642	107	market	market	NOUN
inlawrev-3793	642	108	value	value	NOUN
inlawrev-3793	642	109	-	-	PUNCT
inlawrev-3793	642	110	inuse.^^	inuse.^^	NOUN
inlawrev-3793	642	111	®	®	NOUN
inlawrev-3793	642	112	the	the	DET
inlawrev-3793	642	113	tax	tax	NOUN
inlawrev-3793	642	114	court	court	NOUN
inlawrev-3793	642	115	reversed	reverse	VERB
inlawrev-3793	642	116	the	the	DET
inlawrev-3793	642	117	ibtr	ibtr	ADJ
inlawrev-3793	642	118	,	,	PUNCT
inlawrev-3793	642	119	holding	hold	VERB
inlawrev-3793	642	120	that	that	SCONJ
inlawrev-3793	642	121	fidelity	fidelity	PROPN
inlawrev-3793	642	122	presented	present	VERB
inlawrev-3793	642	123	the	the	DET
inlawrev-3793	642	124	prima	prima	PROPN
inlawrev-3793	642	125	facie	facie	NOUN
inlawrev-3793	642	126	evidence	evidence	NOUN
inlawrev-3793	642	127	needed	need	VERB
inlawrev-3793	642	128	to	to	PART
inlawrev-3793	642	129	shift	shift	VERB
inlawrev-3793	642	130	the	the	DET
inlawrev-3793	642	131	burden	burden	NOUN
inlawrev-3793	642	132	to	to	ADP
inlawrev-3793	642	133	the	the	DET
inlawrev-3793	642	134	assessor	assessor	NOUN
inlawrev-3793	642	135	to	to	PART
inlawrev-3793	642	136	rebut	rebut	VERB
inlawrev-3793	642	137	that	that	SCONJ
inlawrev-3793	642	138	254	254	NUM
inlawrev-3793	642	139	.	.	PUNCT
inlawrev-3793	643	1	i	i	PRON
inlawrev-3793	643	2	d.	d.	PROPN
inlawrev-3793	643	3	255	255	NUM
inlawrev-3793	643	4	.	.	PUNCT
inlawrev-3793	643	5	mat	mat	NOUN
inlawrev-3793	643	6	1072	1072	NUM
inlawrev-3793	643	7	.	.	PUNCT
inlawrev-3793	644	1	256	256	NUM
inlawrev-3793	644	2	.	.	PUNCT
inlawrev-3793	645	1	i	i	PRON
inlawrev-3793	645	2	d.	d.	PROPN
inlawrev-3793	645	3	257	257	NUM
inlawrev-3793	645	4	.	.	PUNCT
inlawrev-3793	646	1	i	i	PRON
inlawrev-3793	646	2	d	d	PROPN
inlawrev-3793	646	3	258	258	NUM
inlawrev-3793	646	4	.	.	PUNCT
inlawrev-3793	646	5	mat	mat	NOUN
inlawrev-3793	646	6	1072	1072	NUM
inlawrev-3793	646	7	-	-	SYM
inlawrev-3793	646	8	73	73	NUM
inlawrev-3793	646	9	.	.	PUNCT
inlawrev-3793	647	1	259	259	NUM
inlawrev-3793	647	2	.	.	X
inlawrev-3793	647	3	mat	mat	NOUN
inlawrev-3793	647	4	1073	1073	NUM
inlawrev-3793	647	5	-	-	SYM
inlawrev-3793	647	6	74	74	NUM
inlawrev-3793	647	7	.	.	NOUN
inlawrev-3793	647	8	260	260	NUM
inlawrev-3793	647	9	.	.	PUNCT
inlawrev-3793	647	10	mat	mat	NOUN
inlawrev-3793	647	11	1075	1075	NUM
inlawrev-3793	647	12	.	.	PUNCT
inlawrev-3793	648	1	261	261	NUM
inlawrev-3793	648	2	.	.	PUNCT
inlawrev-3793	649	1	i	i	PRON
inlawrev-3793	649	2	d.	d.	PROPN
inlawrev-3793	649	3	262	262	NUM
inlawrev-3793	649	4	.	.	PUNCT
inlawrev-3793	650	1	i	i	PRON
inlawrev-3793	650	2	d	d	PROPN
inlawrev-3793	650	3	263	263	NUM
inlawrev-3793	650	4	.	.	PUNCT
inlawrev-3793	651	1	836	836	NUM
inlawrev-3793	651	2	n.e.2d	n.e.2d	NOUN
inlawrev-3793	651	3	1075	1075	NUM
inlawrev-3793	651	4	(	(	PUNCT
inlawrev-3793	651	5	ind	ind	NOUN
inlawrev-3793	651	6	.	.	PUNCT
inlawrev-3793	652	1	tax	tax	PROPN
inlawrev-3793	652	2	ct	ct	PROPN
inlawrev-3793	652	3	.	.	PROPN
inlawrev-3793	652	4	2005	2005	NUM
inlawrev-3793	652	5	)	)	PUNCT
inlawrev-3793	652	6	.	.	PUNCT
inlawrev-3793	653	1	264	264	X
inlawrev-3793	653	2	.	.	PUNCT
inlawrev-3793	653	3	mat	mat	NOUN
inlawrev-3793	653	4	1078	1078	NUM
inlawrev-3793	653	5	.	.	PUNCT
inlawrev-3793	654	1	265	265	NUM
inlawrev-3793	654	2	.	.	PUNCT
inlawrev-3793	655	1	i	i	PRON
inlawrev-3793	655	2	d	d	PROPN
inlawrev-3793	655	3	266	266	NUM
inlawrev-3793	655	4	.	.	PUNCT
inlawrev-3793	656	1	i	i	PRON
inlawrev-3793	656	2	d	d	PROPN
inlawrev-3793	656	3	267	267	NUM
inlawrev-3793	656	4	.	.	PUNCT
inlawrev-3793	657	1	i	i	PRON
inlawrev-3793	657	2	d.	d.	PROPN
inlawrev-3793	657	3	268	268	NUM
inlawrev-3793	657	4	.	.	PUNCT
inlawrev-3793	658	1	i	i	PRON
inlawrev-3793	658	2	d	d	PROPN
inlawrev-3793	658	3	269	269	NUM
inlawrev-3793	658	4	.	.	PUNCT
inlawrev-3793	658	5	mat	mat	NOUN
inlawrev-3793	658	6	1079	1079	NUM
inlawrev-3793	658	7	.	.	PUNCT
inlawrev-3793	659	1	270	270	NUM
inlawrev-3793	659	2	.	.	PUNCT
inlawrev-3793	660	1	i	i	PRON
inlawrev-3793	660	2	d	d	PROPN
inlawrev-3793	660	3	1264	1264	NUM
inlawrev-3793	660	4	indiana	indiana	PROPN
inlawrev-3793	660	5	law	law	PROPN
inlawrev-3793	660	6	review	review	NOUN
inlawrev-3793	661	1	[	[	X
inlawrev-3793	661	2	vol	vol	NOUN
inlawrev-3793	661	3	.	.	PUNCT
inlawrev-3793	661	4	39	39	NUM
inlawrev-3793	661	5	:	:	SYM
inlawrev-3793	661	6	1239	1239	NUM
inlawrev-3793	661	7	evidence,^^^	evidence,^^^	PROPN
inlawrev-3793	661	8	even	even	ADV
inlawrev-3793	661	9	though	though	SCONJ
inlawrev-3793	661	10	the	the	DET
inlawrev-3793	661	11	assessor	assessor	NOUN
inlawrev-3793	661	12	did	do	AUX
inlawrev-3793	661	13	present	present	ADJ
inlawrev-3793	661	14	rebuttal	rebuttal	ADJ
inlawrev-3793	661	15	evidence	evidence	NOUN
inlawrev-3793	661	16	about	about	ADP
inlawrev-3793	661	17	the	the	DET
inlawrev-3793	661	18	sales	sale	NOUN
inlawrev-3793	661	19	price	price	NOUN
inlawrev-3793	661	20	of	of	ADP
inlawrev-3793	661	21	a	a	DET
inlawrev-3793	661	22	property	property	NOUN
inlawrev-3793	661	23	which	which	PRON
inlawrev-3793	661	24	was	be	AUX
inlawrev-3793	661	25	vacant	vacant	ADJ
inlawrev-3793	661	26	,	,	PUNCT
inlawrev-3793	661	27	remodeled	remodel	VERB
inlawrev-3793	661	28	,	,	PUNCT
inlawrev-3793	661	29	and	and	CCONJ
inlawrev-3793	661	30	sold	sell	VERB
inlawrev-3793	661	31	as	as	ADP
inlawrev-3793	661	32	a	a	DET
inlawrev-3793	661	33	bank.^^^	bank.^^^	NOUN
inlawrev-3793	661	34	the	the	DET
inlawrev-3793	661	35	tax	tax	NOUN
inlawrev-3793	661	36	court	court	NOUN
inlawrev-3793	661	37	held	hold	VERB
inlawrev-3793	661	38	that	that	SCONJ
inlawrev-3793	661	39	the	the	DET
inlawrev-3793	661	40	assessor	assessor	NOUN
inlawrev-3793	661	41	made	make	VERB
inlawrev-3793	661	42	only	only	ADJ
inlawrev-3793	661	43	conclusions	conclusion	NOUN
inlawrev-3793	661	44	and	and	CCONJ
inlawrev-3793	661	45	presented	present	VERB
inlawrev-3793	661	46	no	no	DET
inlawrev-3793	661	47	real	real	ADJ
inlawrev-3793	661	48	evidence	evidence	NOUN
inlawrev-3793	661	49	as	as	ADP
inlawrev-3793	661	50	to	to	ADP
inlawrev-3793	661	51	the	the	DET
inlawrev-3793	661	52	actual	actual	ADJ
inlawrev-3793	661	53	similarities	similarity	NOUN
inlawrev-3793	661	54	of	of	ADP
inlawrev-3793	661	55	the	the	DET
inlawrev-3793	661	56	remodeled	remodeled	ADJ
inlawrev-3793	661	57	property	property	NOUN
inlawrev-3793	661	58	and	and	CCONJ
inlawrev-3793	661	59	fidelity	fidelity	NOUN
inlawrev-3793	661	60	's	's	PART
inlawrev-3793	661	61	property.^^^	property.^^^	NOUN
inlawrev-3793	661	62	the	the	DET
inlawrev-3793	661	63	tax	tax	NOUN
inlawrev-3793	661	64	court	court	NOUN
inlawrev-3793	661	65	also	also	ADV
inlawrev-3793	661	66	held	hold	VERB
inlawrev-3793	661	67	that	that	SCONJ
inlawrev-3793	661	68	the	the	DET
inlawrev-3793	661	69	assessors	assessor	NOUN
inlawrev-3793	661	70	are	be	AUX
inlawrev-3793	661	71	held	hold	VERB
inlawrev-3793	661	72	to	to	ADP
inlawrev-3793	661	73	the	the	DET
inlawrev-3793	661	74	same	same	ADJ
inlawrev-3793	661	75	standard	standard	NOUN
inlawrev-3793	661	76	that	that	SCONJ
inlawrev-3793	661	77	taxpayer	taxpayer	NOUN
inlawrev-3793	661	78	's	's	PART
inlawrev-3793	661	79	are	be	AUX
inlawrev-3793	661	80	held	hold	VERB
inlawrev-3793	661	81	in	in	ADP
inlawrev-3793	661	82	presenting	present	VERB
inlawrev-3793	661	83	evidence	evidence	NOUN
inlawrev-3793	661	84	which	which	PRON
inlawrev-3793	661	85	walks	walk	VERB
inlawrev-3793	661	86	"	"	PUNCT
inlawrev-3793	661	87	the	the	DET
inlawrev-3793	661	88	court	court	NOUN
inlawrev-3793	661	89	through	through	ADP
inlawrev-3793	661	90	every	every	DET
inlawrev-3793	661	91	element	element	NOUN
inlawrev-3793	661	92	of	of	ADP
inlawrev-3793	661	93	the	the	DET
inlawrev-3793	661	94	relevant	relevant	ADJ
inlawrev-3793	661	95	analysis.^^"^	analysis.^^"^	NOUN
inlawrev-3793	661	96	3	3	X
inlawrev-3793	661	97	.	.	PUNCT
inlawrev-3793	661	98	kooshtard	kooshtard	PROPN
inlawrev-3793	661	99	property	property	PROPN
inlawrev-3793	661	100	vi	vi	PROPN
inlawrev-3793	661	101	,	,	PUNCT
inlawrev-3793	661	102	llc	llc	PROPN
inlawrev-3793	661	103	v.	v.	PROPN
inlawrev-3793	661	104	white	white	PROPN
inlawrev-3793	661	105	river	river	PROPN
inlawrev-3793	661	106	township	township	PROPN
inlawrev-3793	661	107	assessor.^^^	assessor.^^^	PROPN
inlawrev-3793	661	108	—	—	PUNCT
inlawrev-3793	661	109	kooshtard	kooshtard	PROPN
inlawrev-3793	661	110	property	property	PROPN
inlawrev-3793	661	111	vi	vi	PROPN
inlawrev-3793	661	112	(	(	PUNCT
inlawrev-3793	661	113	"	"	PUNCT
inlawrev-3793	661	114	kooshtard	kooshtard	PROPN
inlawrev-3793	661	115	"	"	PUNCT
inlawrev-3793	661	116	)	)	PUNCT
inlawrev-3793	661	117	challenged	challenge	VERB
inlawrev-3793	661	118	the	the	DET
inlawrev-3793	661	119	bbtr	bbtr	PROPN
inlawrev-3793	661	120	's	's	PART
inlawrev-3793	661	121	valuation	valuation	NOUN
inlawrev-3793	661	122	of	of	ADP
inlawrev-3793	661	123	kooshtard	kooshtard	PROPN
inlawrev-3793	661	124	'	'	PART
inlawrev-3793	661	125	s	s	PROPN
inlawrev-3793	661	126	improvement.^^^	improvement.^^^	PROPN
inlawrev-3793	661	127	kooshtard	kooshtard	PROPN
inlawrev-3793	661	128	claimed	claim	VERB
inlawrev-3793	661	129	that	that	SCONJ
inlawrev-3793	661	130	its	its	PRON
inlawrev-3793	661	131	gas	gas	NOUN
inlawrev-3793	661	132	station	station	NOUN
inlawrev-3793	661	133	,	,	PUNCT
inlawrev-3793	661	134	which	which	PRON
inlawrev-3793	661	135	was	be	AUX
inlawrev-3793	661	136	constructed	construct	VERB
inlawrev-3793	661	137	in	in	ADP
inlawrev-3793	661	138	1983	1983	NUM
inlawrev-3793	661	139	and	and	CCONJ
inlawrev-3793	661	140	remodeled	remodel	VERB
inlawrev-3793	661	141	in	in	ADP
inlawrev-3793	661	142	1995	1995	NUM
inlawrev-3793	661	143	should	should	AUX
inlawrev-3793	661	144	have	have	AUX
inlawrev-3793	661	145	received	receive	VERB
inlawrev-3793	661	146	a	a	DET
inlawrev-3793	661	147	37	37	NUM
inlawrev-3793	661	148	%	%	NOUN
inlawrev-3793	661	149	physical	physical	ADJ
inlawrev-3793	661	150	depreciation	depreciation	NOUN
inlawrev-3793	661	151	adjustment	adjustment	NOUN
inlawrev-3793	661	152	rather	rather	ADV
inlawrev-3793	661	153	than	than	ADP
inlawrev-3793	661	154	a	a	DET
inlawrev-3793	661	155	9	9	NUM
inlawrev-3793	661	156	%	%	NOUN
inlawrev-3793	661	157	adjustment.^^^	adjustment.^^^	PROPN
inlawrev-3793	661	158	kooshtard	kooshtard	PROPN
inlawrev-3793	661	159	claimed	claim	VERB
inlawrev-3793	661	160	that	that	SCONJ
inlawrev-3793	661	161	the	the	DET
inlawrev-3793	661	162	assessor	assessor	NOUN
inlawrev-3793	661	163	erred	err	VERB
inlawrev-3793	661	164	in	in	ADP
inlawrev-3793	661	165	computing	compute	VERB
inlawrev-3793	661	166	the	the	DET
inlawrev-3793	661	167	effective	effective	ADJ
inlawrev-3793	661	168	age	age	NOUN
inlawrev-3793	661	169	of	of	ADP
inlawrev-3793	661	170	the	the	DET
inlawrev-3793	661	171	gas	gas	NOUN
inlawrev-3793	661	172	station	station	NOUN
inlawrev-3793	661	173	at	at	ADP
inlawrev-3793	661	174	three	three	NUM
inlawrev-3793	661	175	years	year	NOUN
inlawrev-3793	661	176	rather	rather	ADV
inlawrev-3793	661	177	than	than	ADP
inlawrev-3793	661	178	seventeen	seventeen	NUM
inlawrev-3793	661	179	years.^^^	years.^^^	PROPN
inlawrev-3793	661	180	the	the	DET
inlawrev-3793	661	181	assessor	assessor	NOUN
inlawrev-3793	661	182	rebutted	rebut	VERB
inlawrev-3793	661	183	this	this	DET
inlawrev-3793	661	184	claim	claim	NOUN
inlawrev-3793	661	185	by	by	ADP
inlawrev-3793	661	186	arguing	argue	VERB
inlawrev-3793	661	187	that	that	SCONJ
inlawrev-3793	661	188	kooshtard	kooshtard	PROPN
inlawrev-3793	661	189	'	'	PART
inlawrev-3793	661	190	s	s	PROPN
inlawrev-3793	661	191	computation	computation	NOUN
inlawrev-3793	661	192	of	of	ADP
inlawrev-3793	661	193	effective	effective	ADJ
inlawrev-3793	661	194	age	age	NOUN
inlawrev-3793	661	195	at	at	ADP
inlawrev-3793	661	196	seventeen	seventeen	NUM
inlawrev-3793	661	197	years	year	NOUN
inlawrev-3793	661	198	does	do	AUX
inlawrev-3793	661	199	not	not	PART
inlawrev-3793	661	200	take	take	VERB
inlawrev-3793	661	201	into	into	ADP
inlawrev-3793	661	202	account	account	NOUN
inlawrev-3793	661	203	the	the	DET
inlawrev-3793	661	204	remodeling	remodeling	NOUN
inlawrev-3793	661	205	improvements	improvement	NOUN
inlawrev-3793	661	206	in	in	ADP
inlawrev-3793	661	207	1	1	NUM
inlawrev-3793	661	208	995	995	NUM
inlawrev-3793	661	209	and	and	CCONJ
inlawrev-3793	661	210	that	that	SCONJ
inlawrev-3793	661	211	kooshtard	kooshtard	PROPN
inlawrev-3793	661	212	'	'	PART
inlawrev-3793	661	213	s	s	PART
inlawrev-3793	661	214	methodology	methodology	NOUN
inlawrev-3793	661	215	does	do	AUX
inlawrev-3793	661	216	not	not	PART
inlawrev-3793	661	217	arrive	arrive	VERB
inlawrev-3793	661	218	at	at	ADP
inlawrev-3793	661	219	the	the	DET
inlawrev-3793	661	220	true	true	ADJ
inlawrev-3793	661	221	tax	tax	NOUN
inlawrev-3793	661	222	value	value	NOUN
inlawrev-3793	661	223	or	or	CCONJ
inlawrev-3793	661	224	market	market	NOUN
inlawrev-3793	661	225	value	value	NOUN
inlawrev-3793	661	226	-	-	PUNCT
inlawrev-3793	661	227	in	in	ADP
inlawrev-3793	661	228	-	-	PUNCT
inlawrev-3793	661	229	use	use	NOUN
inlawrev-3793	661	230	of	of	ADP
inlawrev-3793	661	231	the	the	DET
inlawrev-3793	661	232	property.^^^	property.^^^	NOUN
inlawrev-3793	661	233	the	the	DET
inlawrev-3793	661	234	tax	tax	NOUN
inlawrev-3793	661	235	court	court	NOUN
inlawrev-3793	661	236	agreed	agree	VERB
inlawrev-3793	661	237	with	with	ADP
inlawrev-3793	661	238	the	the	DET
inlawrev-3793	661	239	assessor	assessor	NOUN
inlawrev-3793	661	240	that	that	PRON
inlawrev-3793	661	241	kooshtard	kooshtard	PROPN
inlawrev-3793	661	242	had	have	AUX
inlawrev-3793	661	243	taken	take	VERB
inlawrev-3793	661	244	into	into	ADP
inlawrev-3793	661	245	account	account	NOUN
inlawrev-3793	661	246	neither	neither	CCONJ
inlawrev-3793	661	247	the	the	DET
inlawrev-3793	661	248	remodeling	remodeling	NOUN
inlawrev-3793	661	249	improvements	improvement	NOUN
inlawrev-3793	661	250	that	that	PRON
inlawrev-3793	661	251	took	take	VERB
inlawrev-3793	661	252	place	place	NOUN
inlawrev-3793	661	253	in	in	ADP
inlawrev-3793	661	254	1995	1995	NUM
inlawrev-3793	661	255	nor	nor	CCONJ
inlawrev-3793	661	256	the	the	DET
inlawrev-3793	661	257	possible	possible	ADJ
inlawrev-3793	661	258	need	need	NOUN
inlawrev-3793	661	259	for	for	SCONJ
inlawrev-3793	661	260	a	a	DET
inlawrev-3793	661	261	"	"	PUNCT
inlawrev-3793	661	262	tweak	tweak	NOUN
inlawrev-3793	661	263	"	"	PUNCT
inlawrev-3793	661	264	in	in	ADP
inlawrev-3793	661	265	the	the	DET
inlawrev-3793	661	266	assessment	assessment	NOUN
inlawrev-3793	661	267	by	by	ADP
inlawrev-3793	661	268	the	the	DET
inlawrev-3793	661	269	assessor	assessor	NOUN
inlawrev-3793	661	270	to	to	PART
inlawrev-3793	661	271	better	well	ADV
inlawrev-3793	661	272	reflect	reflect	VERB
inlawrev-3793	661	273	the	the	DET
inlawrev-3793	661	274	2001	2001	NUM
inlawrev-3793	661	275	purchase	purchase	NOUN
inlawrev-3793	661	276	price	price	NOUN
inlawrev-3793	661	277	of	of	ADP
inlawrev-3793	661	278	the	the	DET
inlawrev-3793	661	279	gas	gas	NOUN
inlawrev-3793	661	280	station.^^^	station.^^^	NOUN
inlawrev-3793	661	281	therefore	therefore	ADV
inlawrev-3793	661	282	the	the	DET
inlawrev-3793	661	283	tax	tax	NOUN
inlawrev-3793	661	284	court	court	NOUN
inlawrev-3793	661	285	held	hold	VERB
inlawrev-3793	661	286	that	that	SCONJ
inlawrev-3793	661	287	by	by	ADP
inlawrev-3793	661	288	accounting	account	VERB
inlawrev-3793	661	289	for	for	ADP
inlawrev-3793	661	290	these	these	DET
inlawrev-3793	661	291	factors	factor	NOUN
inlawrev-3793	661	292	kooshtard	kooshtard	PROPN
inlawrev-3793	661	293	had	have	AUX
inlawrev-3793	661	294	failed	fail	VERB
inlawrev-3793	661	295	to	to	PART
inlawrev-3793	661	296	present	present	VERB
inlawrev-3793	661	297	its	its	PRON
inlawrev-3793	661	298	prima	prima	NOUN
inlawrev-3793	661	299	facie	facie	NOUN
inlawrev-3793	661	300	case	case	NOUN
inlawrev-3793	661	301	that	that	SCONJ
inlawrev-3793	661	302	the	the	DET
inlawrev-3793	661	303	assessment	assessment	NOUN
inlawrev-3793	661	304	was	be	AUX
inlawrev-3793	661	305	in	in	ADP
inlawrev-3793	661	306	error.^^^	error.^^^	PROPN
inlawrev-3793	661	307	4	4	NUM
inlawrev-3793	661	308	.	.	PUNCT
inlawrev-3793	662	1	ennis	ennis	PROPN
inlawrev-3793	662	2	v.	v.	ADP
inlawrev-3793	662	3	department	department	PROPN
inlawrev-3793	662	4	of	of	ADP
inlawrev-3793	662	5	local	local	ADJ
inlawrev-3793	662	6	government	government	NOUN
inlawrev-3793	662	7	finance.^^^—frank	finance.^^^—frank	PROPN
inlawrev-3793	662	8	ennis	ennis	PROPN
inlawrev-3793	662	9	(	(	PUNCT
inlawrev-3793	662	10	"	"	PUNCT
inlawrev-3793	662	11	ennis	ennis	PROPN
inlawrev-3793	662	12	"	"	PUNCT
inlawrev-3793	662	13	)	)	PUNCT
inlawrev-3793	662	14	challenged	challenge	VERB
inlawrev-3793	662	15	the	the	DET
inlawrev-3793	662	16	dlgf	dlgf	NOUN
inlawrev-3793	662	17	's	's	PART
inlawrev-3793	662	18	valuation	valuation	NOUN
inlawrev-3793	662	19	of	of	ADP
inlawrev-3793	662	20	his	his	PRON
inlawrev-3793	662	21	lake	lake	PROPN
inlawrev-3793	662	22	county	county	PROPN
inlawrev-3793	662	23	residence	residence	NOUN
inlawrev-3793	662	24	for	for	ADP
inlawrev-3793	662	25	the	the	DET
inlawrev-3793	662	26	2002	2002	NUM
inlawrev-3793	662	27	tax	tax	NOUN
inlawrev-3793	662	28	year.^^^	year.^^^	PROPN
inlawrev-3793	662	29	the	the	DET
inlawrev-3793	662	30	ibtr	ibtr	VERB
inlawrev-3793	662	31	conducted	conduct	VERB
inlawrev-3793	662	32	a	a	DET
inlawrev-3793	662	33	hearing	hearing	NOUN
inlawrev-3793	662	34	in	in	ADP
inlawrev-3793	662	35	november	november	PROPN
inlawrev-3793	662	36	2004	2004	NUM
inlawrev-3793	662	37	and	and	CCONJ
inlawrev-3793	662	38	ennis	ennis	PROPN
inlawrev-3793	662	39	did	do	AUX
inlawrev-3793	662	40	not	not	PART
inlawrev-3793	662	41	appear.^^"^	appear.^^"^	VERB
inlawrev-3793	662	42	the	the	DET
inlawrev-3793	662	43	ebtr	ebtr	PROPN
inlawrev-3793	662	44	then	then	ADV
inlawrev-3793	662	45	sent	send	VERB
inlawrev-3793	662	46	a	a	DET
inlawrev-3793	662	47	letter	letter	NOUN
inlawrev-3793	662	48	to	to	PART
inlawrev-3793	662	49	ennis	ennis	VERB
inlawrev-3793	662	50	requesting	request	VERB
inlawrev-3793	662	51	a	a	DET
inlawrev-3793	662	52	showing	showing	NOUN
inlawrev-3793	662	53	of	of	ADP
inlawrev-3793	662	54	why	why	SCONJ
inlawrev-3793	662	55	he	he	PRON
inlawrev-3793	662	56	did	do	AUX
inlawrev-3793	662	57	not	not	PART
inlawrev-3793	662	58	appear	appear	VERB
inlawrev-3793	662	59	and	and	CCONJ
inlawrev-3793	662	60	why	why	SCONJ
inlawrev-3793	662	61	his	his	PRON
inlawrev-3793	662	62	appeal	appeal	NOUN
inlawrev-3793	662	63	should	should	AUX
inlawrev-3793	662	64	not	not	PART
inlawrev-3793	662	65	be	be	AUX
inlawrev-3793	663	1	dismissed.^^^	dismissed.^^^	ADV
inlawrev-3793	663	2	ennis	ennis	PROPN
inlawrev-3793	663	3	responded	respond	VERB
inlawrev-3793	663	4	that	that	SCONJ
inlawrev-3793	663	5	his	his	PRON
inlawrev-3793	663	6	mail	mail	NOUN
inlawrev-3793	663	7	was	be	AUX
inlawrev-3793	663	8	sometimes	sometimes	ADV
inlawrev-3793	663	9	mixed	mix	VERB
inlawrev-3793	663	10	up	up	ADP
inlawrev-3793	663	11	with	with	ADP
inlawrev-3793	663	12	a	a	DET
inlawrev-3793	663	13	neighbor	neighbor	NOUN
inlawrev-3793	663	14	's	's	PART
inlawrev-3793	663	15	and	and	CCONJ
inlawrev-3793	663	16	that	that	SCONJ
inlawrev-3793	663	17	he	he	PRON
inlawrev-3793	663	18	did	do	AUX
inlawrev-3793	663	19	not	not	PART
inlawrev-3793	663	20	receive	receive	VERB
inlawrev-3793	663	21	the	the	DET
inlawrev-3793	663	22	notice	notice	NOUN
inlawrev-3793	663	23	of	of	ADP
inlawrev-3793	663	24	hearing	hearing	NOUN
inlawrev-3793	663	25	until	until	ADP
inlawrev-3793	663	26	december	december	PROPN
inlawrev-3793	663	27	,	,	PUNCT
inlawrev-3793	663	28	and	and	CCONJ
inlawrev-3793	663	29	he	he	PRON
inlawrev-3793	663	30	requested	request	VERB
inlawrev-3793	663	31	a	a	DET
inlawrev-3793	663	32	new	new	ADJ
inlawrev-3793	663	33	271	271	NUM
inlawrev-3793	663	34	.	.	PUNCT
inlawrev-3793	664	1	i	i	PRON
inlawrev-3793	664	2	d.	d.	PROPN
inlawrev-3793	664	3	at	at	ADP
inlawrev-3793	664	4	1082	1082	NUM
inlawrev-3793	664	5	-	-	SYM
inlawrev-3793	664	6	83	83	NUM
inlawrev-3793	664	7	.	.	PUNCT
inlawrev-3793	664	8	272	272	NUM
inlawrev-3793	664	9	.	.	PUNCT
inlawrev-3793	665	1	i	i	PRON
inlawrev-3793	665	2	d.	d.	PROPN
inlawrev-3793	665	3	at	at	ADP
inlawrev-3793	665	4	1082	1082	NUM
inlawrev-3793	665	5	.	.	PUNCT
inlawrev-3793	666	1	273	273	NUM
inlawrev-3793	666	2	.	.	PUNCT
inlawrev-3793	667	1	i	i	PRON
inlawrev-3793	667	2	d.	d.	PROPN
inlawrev-3793	667	3	274	274	NUM
inlawrev-3793	667	4	.	.	PUNCT
inlawrev-3793	668	1	i	i	PRON
inlawrev-3793	668	2	d.	d.	PROPN
inlawrev-3793	668	3	275	275	NUM
inlawrev-3793	668	4	.	.	PUNCT
inlawrev-3793	669	1	836	836	NUM
inlawrev-3793	669	2	n.e.2d	n.e.2d	NOUN
inlawrev-3793	669	3	501	501	NUM
inlawrev-3793	669	4	(	(	PUNCT
inlawrev-3793	669	5	ind	ind	NOUN
inlawrev-3793	669	6	.	.	PUNCT
inlawrev-3793	670	1	tax	tax	PROPN
inlawrev-3793	670	2	ct	ct	PROPN
inlawrev-3793	670	3	.	.	PROPN
inlawrev-3793	670	4	2005	2005	NUM
inlawrev-3793	670	5	)	)	PUNCT
inlawrev-3793	670	6	.	.	PUNCT
inlawrev-3793	671	1	276	276	X
inlawrev-3793	671	2	.	.	PUNCT
inlawrev-3793	672	1	i	i	PRON
inlawrev-3793	672	2	d.	d.	PROPN
inlawrev-3793	672	3	at	at	ADP
inlawrev-3793	672	4	503	503	NUM
inlawrev-3793	672	5	.	.	PUNCT
inlawrev-3793	673	1	277	277	NUM
inlawrev-3793	673	2	.	.	PUNCT
inlawrev-3793	674	1	i	i	PRON
inlawrev-3793	674	2	d.	d.	PROPN
inlawrev-3793	674	3	278	278	NUM
inlawrev-3793	674	4	.	.	PUNCT
inlawrev-3793	675	1	i	i	PRON
inlawrev-3793	675	2	d.	d.	PROPN
inlawrev-3793	675	3	279	279	NUM
inlawrev-3793	675	4	.	.	PUNCT
inlawrev-3793	676	1	i	i	PRON
inlawrev-3793	676	2	d.	d.	PROPN
inlawrev-3793	676	3	at	at	ADP
inlawrev-3793	676	4	505	505	NUM
inlawrev-3793	676	5	280	280	NUM
inlawrev-3793	676	6	.	.	PUNCT
inlawrev-3793	677	1	i	i	PRON
inlawrev-3793	677	2	d.	d.	PROPN
inlawrev-3793	677	3	at	at	ADP
inlawrev-3793	677	4	506	506	NUM
inlawrev-3793	677	5	.	.	PUNCT
inlawrev-3793	678	1	281	281	NUM
inlawrev-3793	678	2	.	.	PUNCT
inlawrev-3793	679	1	i	i	PRON
inlawrev-3793	679	2	d.	d.	PROPN
inlawrev-3793	679	3	282	282	NUM
inlawrev-3793	679	4	.	.	PUNCT
inlawrev-3793	679	5	835	835	NUM
inlawrev-3793	679	6	n.e.2d	n.e.2d	NOUN
inlawrev-3793	679	7	1	1	NUM
inlawrev-3793	679	8	1	1	NUM
inlawrev-3793	679	9	19	19	NUM
inlawrev-3793	679	10	(	(	PUNCT
inlawrev-3793	679	11	ind	ind	NOUN
inlawrev-3793	679	12	.	.	PUNCT
inlawrev-3793	680	1	tax	tax	PROPN
inlawrev-3793	680	2	ct	ct	PROPN
inlawrev-3793	680	3	.	.	PROPN
inlawrev-3793	680	4	2005	2005	NUM
inlawrev-3793	680	5	)	)	PUNCT
inlawrev-3793	680	6	283	283	NUM
inlawrev-3793	680	7	.	.	PUNCT
inlawrev-3793	681	1	/j	/j	INTJ
inlawrev-3793	681	2	.	.	PUNCT
inlawrev-3793	682	1	at	at	ADP
inlawrev-3793	682	2	1120	1120	NUM
inlawrev-3793	682	3	.	.	PUNCT
inlawrev-3793	682	4	284	284	NUM
inlawrev-3793	682	5	.	.	PUNCT
inlawrev-3793	682	6	/c	/c	PUNCT
inlawrev-3793	682	7	?	?	PUNCT
inlawrev-3793	682	8	.	.	PUNCT
inlawrev-3793	683	1	at	at	ADP
inlawrev-3793	683	2	1121	1121	NUM
inlawrev-3793	683	3	.	.	PUNCT
inlawrev-3793	684	1	285	285	NUM
inlawrev-3793	684	2	.	.	PUNCT
inlawrev-3793	685	1	i	i	PRON
inlawrev-3793	685	2	d.	d.	PROPN
inlawrev-3793	685	3	2006	2006	NUM
inlawrev-3793	685	4	]	]	PUNCT
inlawrev-3793	685	5	tax	tax	NOUN
inlawrev-3793	685	6	law	law	NOUN
inlawrev-3793	685	7	1265	1265	NUM
inlawrev-3793	685	8	hearing	hearing	NOUN
inlawrev-3793	685	9	date.^^^	date.^^^	PROPN
inlawrev-3793	685	10	the	the	DET
inlawrev-3793	685	11	ibtr	ibtr	VERB
inlawrev-3793	685	12	denied	deny	VERB
inlawrev-3793	685	13	his	his	PRON
inlawrev-3793	685	14	appeal	appeal	NOUN
inlawrev-3793	685	15	on	on	ADP
inlawrev-3793	685	16	the	the	DET
inlawrev-3793	685	17	merits	merit	NOUN
inlawrev-3793	685	18	for	for	ADP
inlawrev-3793	685	19	failure	failure	NOUN
inlawrev-3793	685	20	to	to	PART
inlawrev-3793	685	21	appear	appear	VERB
inlawrev-3793	685	22	and	and	CCONJ
inlawrev-3793	685	23	present	present	ADJ
inlawrev-3793	685	24	evidence	evidence	NOUN
inlawrev-3793	685	25	to	to	PART
inlawrev-3793	685	26	support	support	VERB
inlawrev-3793	685	27	the	the	DET
inlawrev-3793	685	28	allegation	allegation	NOUN
inlawrev-3793	685	29	of	of	ADP
inlawrev-3793	685	30	error	error	NOUN
inlawrev-3793	685	31	in	in	ADP
inlawrev-3793	685	32	assessment.^^^	assessment.^^^	PROPN
inlawrev-3793	685	33	ennis	ennis	PROPN
inlawrev-3793	685	34	requested	request	VERB
inlawrev-3793	685	35	an	an	DET
inlawrev-3793	685	36	evidentiary	evidentiary	ADJ
inlawrev-3793	685	37	hearing	hearing	NOUN
inlawrev-3793	685	38	in	in	ADP
inlawrev-3793	685	39	front	front	NOUN
inlawrev-3793	685	40	of	of	ADP
inlawrev-3793	685	41	the	the	DET
inlawrev-3793	685	42	tax	tax	NOUN
inlawrev-3793	686	1	court.^^^	court.^^^	PROPN
inlawrev-3793	686	2	ennis	ennis	PROPN
inlawrev-3793	686	3	claimed	claim	VERB
inlawrev-3793	686	4	that	that	SCONJ
inlawrev-3793	686	5	the	the	DET
inlawrev-3793	686	6	ibtr	ibtr	NOUN
inlawrev-3793	686	7	violated	violate	VERB
inlawrev-3793	686	8	his	his	PRON
inlawrev-3793	686	9	right	right	NOUN
inlawrev-3793	686	10	to	to	ADP
inlawrev-3793	686	11	due	due	ADJ
inlawrev-3793	686	12	process	process	NOUN
inlawrev-3793	686	13	by	by	ADP
inlawrev-3793	686	14	dismissing	dismiss	VERB
inlawrev-3793	686	15	his	his	PRON
inlawrev-3793	686	16	claim	claim	NOUN
inlawrev-3793	686	17	when	when	SCONJ
inlawrev-3793	686	18	he	he	PRON
inlawrev-3793	686	19	did	do	AUX
inlawrev-3793	686	20	not	not	PART
inlawrev-3793	686	21	receive	receive	VERB
inlawrev-3793	686	22	the	the	DET
inlawrev-3793	686	23	notice	notice	NOUN
inlawrev-3793	686	24	of	of	ADP
inlawrev-3793	686	25	hearing	hearing	NOUN
inlawrev-3793	686	26	until	until	SCONJ
inlawrev-3793	686	27	after	after	SCONJ
inlawrev-3793	686	28	the	the	DET
inlawrev-3793	686	29	hearing	hearing	NOUN
inlawrev-3793	686	30	occurred.^^^	occurred.^^^	NOUN
inlawrev-3793	686	31	the	the	DET
inlawrev-3793	686	32	tax	tax	NOUN
inlawrev-3793	686	33	court	court	NOUN
inlawrev-3793	686	34	disagreed	disagree	VERB
inlawrev-3793	686	35	and	and	CCONJ
inlawrev-3793	686	36	denied	deny	VERB
inlawrev-3793	686	37	ennis	ennis	PROPN
inlawrev-3793	686	38	'	'	PART
inlawrev-3793	686	39	s	s	PART
inlawrev-3793	686	40	request	request	NOUN
inlawrev-3793	686	41	for	for	ADP
inlawrev-3793	686	42	an	an	DET
inlawrev-3793	686	43	evidentiary	evidentiary	ADJ
inlawrev-3793	686	44	hearing.^^^	hearing.^^^	NOUN
inlawrev-3793	686	45	the	the	DET
inlawrev-3793	686	46	tax	tax	NOUN
inlawrev-3793	686	47	court	court	NOUN
inlawrev-3793	686	48	held	hold	VERB
inlawrev-3793	686	49	that	that	SCONJ
inlawrev-3793	686	50	the	the	DET
inlawrev-3793	686	51	ibtr	ibtr	NOUN
inlawrev-3793	686	52	did	do	AUX
inlawrev-3793	686	53	not	not	PART
inlawrev-3793	686	54	abuse	abuse	VERB
inlawrev-3793	686	55	its	its	PRON
inlawrev-3793	686	56	discretion	discretion	NOUN
inlawrev-3793	686	57	in	in	ADP
inlawrev-3793	686	58	dismissing	dismiss	VERB
inlawrev-3793	686	59	the	the	DET
inlawrev-3793	686	60	appeal.^^	appeal.^^	PROPN
inlawrev-3793	686	61	*	*	PUNCT
inlawrev-3793	686	62	the	the	DET
inlawrev-3793	686	63	tax	tax	NOUN
inlawrev-3793	686	64	court	court	NOUN
inlawrev-3793	686	65	also	also	ADV
inlawrev-3793	686	66	held	hold	VERB
inlawrev-3793	686	67	that	that	SCONJ
inlawrev-3793	686	68	a	a	DET
inlawrev-3793	686	69	timely	timely	ADJ
inlawrev-3793	686	70	notice	notice	NOUN
inlawrev-3793	686	71	sent	send	VERB
inlawrev-3793	686	72	"	"	PUNCT
inlawrev-3793	686	73	through	through	ADP
inlawrev-3793	686	74	the	the	DET
inlawrev-3793	686	75	regular	regular	ADJ
inlawrev-3793	686	76	course	course	NOUN
inlawrev-3793	686	77	of	of	ADP
inlawrev-3793	686	78	mail	mail	NOUN
inlawrev-3793	686	79	"	"	PUNCT
inlawrev-3793	686	80	is	be	AUX
inlawrev-3793	686	81	presumptively	presumptively	ADV
inlawrev-3793	686	82	timely	timely	ADV
inlawrev-3793	686	83	received	receive	VERB
inlawrev-3793	686	84	,	,	PUNCT
inlawrev-3793	686	85	and	and	CCONJ
inlawrev-3793	686	86	ennis	ennis	PROPN
inlawrev-3793	686	87	conceded	concede	VERB
inlawrev-3793	686	88	to	to	ADP
inlawrev-3793	686	89	timely	timely	ADJ
inlawrev-3793	686	90	mailing	mailing	NOUN
inlawrev-3793	686	91	in	in	ADP
inlawrev-3793	686	92	his	his	PRON
inlawrev-3793	686	93	letter	letter	NOUN
inlawrev-3793	686	94	and	and	CCONJ
inlawrev-3793	686	95	did	do	AUX
inlawrev-3793	686	96	not	not	PART
inlawrev-3793	686	97	present	present	VERB
inlawrev-3793	686	98	enough	enough	ADJ
inlawrev-3793	686	99	evidence	evidence	NOUN
inlawrev-3793	686	100	to	to	PART
inlawrev-3793	686	101	rebut	rebut	VERB
inlawrev-3793	686	102	the	the	DET
inlawrev-3793	686	103	presumption	presumption	NOUN
inlawrev-3793	686	104	that	that	SCONJ
inlawrev-3793	686	105	the	the	DET
inlawrev-3793	686	106	notice	notice	NOUN
inlawrev-3793	686	107	was	be	AUX
inlawrev-3793	686	108	timely	timely	ADJ
inlawrev-3793	686	109	received.^^^	received.^^^	NOUN
inlawrev-3793	686	110	5	5	NUM
inlawrev-3793	686	111	.	.	PUNCT
inlawrev-3793	687	1	howser	howser	PROPN
inlawrev-3793	687	2	development	development	PROPN
inlawrev-3793	687	3	llc	llc	PROPN
inlawrev-3793	687	4	v.	v.	PROPN
inlawrev-3793	687	5	vienna	vienna	PROPN
inlawrev-3793	687	6	township	township	PROPN
inlawrev-3793	687	7	assessor.^^^—howser	assessor.^^^—howser	PROPN
inlawrev-3793	687	8	development	development	PROPN
inlawrev-3793	687	9	llc	llc	PROPN
inlawrev-3793	687	10	(	(	PUNCT
inlawrev-3793	687	11	"	"	PUNCT
inlawrev-3793	687	12	howser	howser	PROPN
inlawrev-3793	687	13	"	"	PUNCT
inlawrev-3793	687	14	)	)	PUNCT
inlawrev-3793	687	15	appealed	appeal	VERB
inlawrev-3793	687	16	the	the	DET
inlawrev-3793	687	17	vienna	vienna	PROPN
inlawrev-3793	687	18	township	township	PROPN
inlawrev-3793	687	19	assessor	assessor	NOUN
inlawrev-3793	687	20	's	's	PART
inlawrev-3793	687	21	(	(	PUNCT
inlawrev-3793	687	22	"	"	PUNCT
inlawrev-3793	687	23	assessor	assessor	NOUN
inlawrev-3793	687	24	"	"	PUNCT
inlawrev-3793	687	25	)	)	PUNCT
inlawrev-3793	687	26	decision	decision	NOUN
inlawrev-3793	687	27	not	not	PART
inlawrev-3793	687	28	to	to	PART
inlawrev-3793	687	29	apply	apply	VERB
inlawrev-3793	687	30	the	the	DET
inlawrev-3793	687	31	"	"	PUNCT
inlawrev-3793	687	32	development	development	NOUN
inlawrev-3793	687	33	discount"^^"^	discount"^^"^	NOUN
inlawrev-3793	687	34	to	to	ADP
inlawrev-3793	687	35	howser	howser	PROPN
inlawrev-3793	687	36	'	'	PART
inlawrev-3793	687	37	s	s	PROPN
inlawrev-3793	687	38	land.^^^	land.^^^	PROPN
inlawrev-3793	687	39	howser	howser	PROPN
inlawrev-3793	687	40	originally	originally	ADV
inlawrev-3793	687	41	purchased	purchase	VERB
inlawrev-3793	687	42	fourteen	fourteen	NUM
inlawrev-3793	687	43	acres	acre	NOUN
inlawrev-3793	687	44	,	,	PUNCT
inlawrev-3793	687	45	but	but	CCONJ
inlawrev-3793	687	46	was	be	AUX
inlawrev-3793	687	47	subdividing	subdivide	VERB
inlawrev-3793	687	48	the	the	DET
inlawrev-3793	687	49	land	land	NOUN
inlawrev-3793	687	50	as	as	SCONJ
inlawrev-3793	687	51	buyers	buyer	NOUN
inlawrev-3793	687	52	were	be	AUX
inlawrev-3793	687	53	found.^^^	found.^^^	PROPN
inlawrev-3793	687	54	the	the	DET
inlawrev-3793	687	55	assessor	assessor	NOUN
inlawrev-3793	687	56	during	during	ADP
inlawrev-3793	687	57	the	the	DET
inlawrev-3793	687	58	2002	2002	NUM
inlawrev-3793	687	59	reassessment	reassessment	NOUN
inlawrev-3793	687	60	changed	change	VERB
inlawrev-3793	687	61	the	the	DET
inlawrev-3793	687	62	classification	classification	NOUN
inlawrev-3793	687	63	of	of	ADP
inlawrev-3793	687	64	the	the	DET
inlawrev-3793	687	65	land	land	NOUN
inlawrev-3793	687	66	from	from	ADP
inlawrev-3793	687	67	agricultural	agricultural	ADJ
inlawrev-3793	687	68	to	to	PART
inlawrev-3793	687	69	commercial.^^^	commercial.^^^	VERB
inlawrev-3793	687	70	although	although	SCONJ
inlawrev-3793	687	71	the	the	DET
inlawrev-3793	687	72	property	property	NOUN
inlawrev-3793	687	73	tax	tax	NOUN
inlawrev-3793	687	74	assessment	assessment	NOUN
inlawrev-3793	687	75	board	board	NOUN
inlawrev-3793	687	76	of	of	ADP
inlawrev-3793	687	77	appeals	appeal	NOUN
inlawrev-3793	687	78	adjusted	adjust	VERB
inlawrev-3793	687	79	the	the	DET
inlawrev-3793	687	80	assessment	assessment	NOUN
inlawrev-3793	687	81	as	as	ADP
inlawrev-3793	687	82	a	a	DET
inlawrev-3793	687	83	result	result	NOUN
inlawrev-3793	687	84	of	of	ADP
inlawrev-3793	687	85	howser	howser	PROPN
inlawrev-3793	687	86	'	'	PART
inlawrev-3793	687	87	s	s	PROPN
inlawrev-3793	687	88	appeal	appeal	NOUN
inlawrev-3793	687	89	,	,	PUNCT
inlawrev-3793	687	90	they	they	PRON
inlawrev-3793	687	91	did	do	AUX
inlawrev-3793	687	92	not	not	PART
inlawrev-3793	687	93	change	change	VERB
inlawrev-3793	687	94	this	this	DET
inlawrev-3793	687	95	classification.^^^	classification.^^^	NOUN
inlawrev-3793	687	96	howser	howser	PROPN
inlawrev-3793	687	97	then	then	ADV
inlawrev-3793	687	98	appealed	appeal	VERB
inlawrev-3793	687	99	to	to	ADP
inlawrev-3793	687	100	the	the	DET
inlawrev-3793	687	101	ibtr	ibtr	NOUN
inlawrev-3793	687	102	on	on	ADP
inlawrev-3793	687	103	form	form	NOUN
inlawrev-3793	687	104	131	131	NUM
inlawrev-3793	687	105	,	,	PUNCT
inlawrev-3793	687	106	but	but	CCONJ
inlawrev-3793	687	107	the	the	DET
inlawrev-3793	687	108	ibtr	ibtr	VERB
inlawrev-3793	687	109	upheld	uphold	VERB
inlawrev-3793	687	110	the	the	DET
inlawrev-3793	687	111	ptaboa	ptaboa	NOUN
inlawrev-3793	687	112	's	's	PART
inlawrev-3793	687	113	decision.^^^	decision.^^^	PROPN
inlawrev-3793	687	114	howser	howser	PROPN
inlawrev-3793	687	115	next	next	PROPN
inlawrev-3793	687	116	appealed	appeal	VERB
inlawrev-3793	687	117	to	to	ADP
inlawrev-3793	687	118	the	the	DET
inlawrev-3793	687	119	tax	tax	NOUN
inlawrev-3793	687	120	court	court	NOUN
inlawrev-3793	687	121	and	and	CCONJ
inlawrev-3793	687	122	claimed	claim	VERB
inlawrev-3793	687	123	that	that	SCONJ
inlawrev-3793	687	124	under	under	ADP
inlawrev-3793	687	125	indiana	indiana	PROPN
inlawrev-3793	687	126	code	code	PROPN
inlawrev-3793	687	127	section	section	NOUN
inlawrev-3793	687	128	61	61	NUM
inlawrev-3793	687	129	.	.	PUNCT
inlawrev-3793	688	1	1	1	NUM
inlawrev-3793	688	2	-	-	SYM
inlawrev-3793	688	3	4	4	NUM
inlawrev-3793	688	4	-	-	SYM
inlawrev-3793	688	5	1	1	NUM
inlawrev-3793	688	6	2	2	NUM
inlawrev-3793	688	7	'	'	PART
inlawrev-3793	688	8	s	s	NOUN
inlawrev-3793	688	9	developer	developer	NOUN
inlawrev-3793	688	10	discount	discount	NOUN
inlawrev-3793	688	11	provision	provision	NOUN
inlawrev-3793	688	12	,	,	PUNCT
inlawrev-3793	688	13	the	the	DET
inlawrev-3793	688	14	land	land	NOUN
inlawrev-3793	688	15	in	in	ADP
inlawrev-3793	688	16	question	question	NOUN
inlawrev-3793	688	17	should	should	AUX
inlawrev-3793	688	18	not	not	PART
inlawrev-3793	688	19	have	have	AUX
inlawrev-3793	688	20	been	be	AUX
inlawrev-3793	688	21	reassessed	reassess	VERB
inlawrev-3793	688	22	until	until	SCONJ
inlawrev-3793	688	23	there	there	PRON
inlawrev-3793	688	24	was	be	VERB
inlawrev-3793	688	25	a	a	DET
inlawrev-3793	688	26	change	change	NOUN
inlawrev-3793	688	27	in	in	ADP
inlawrev-3793	688	28	title.^^	title.^^	NOUN
inlawrev-3793	688	29	the	the	DET
inlawrev-3793	688	30	statute^^^	statute^^^	PROPN
inlawrev-3793	688	31	says	say	VERB
inlawrev-3793	688	32	that	that	SCONJ
inlawrev-3793	688	33	land	land	NOUN
inlawrev-3793	688	34	must	must	AUX
inlawrev-3793	688	35	be	be	AUX
inlawrev-3793	688	36	reassessed	reassess	VERB
inlawrev-3793	688	37	upon	upon	SCONJ
inlawrev-3793	688	38	the	the	DET
inlawrev-3793	688	39	occurrence	occurrence	NOUN
inlawrev-3793	688	40	of	of	ADP
inlawrev-3793	688	41	any	any	PRON
inlawrev-3793	688	42	of	of	ADP
inlawrev-3793	688	43	three	three	NUM
inlawrev-3793	688	44	events	event	NOUN
inlawrev-3793	688	45	:	:	PUNCT
inlawrev-3793	688	46	when	when	SCONJ
inlawrev-3793	688	47	land	land	NOUN
inlawrev-3793	688	48	is	be	AUX
inlawrev-3793	688	49	subdivided	subdivide	VERB
inlawrev-3793	688	50	into	into	ADP
inlawrev-3793	688	51	lots	lot	NOUN
inlawrev-3793	688	52	,	,	PUNCT
inlawrev-3793	688	53	when	when	SCONJ
inlawrev-3793	688	54	land	land	NOUN
inlawrev-3793	688	55	is	be	AUX
inlawrev-3793	688	56	rezoned	rezone	VERB
inlawrev-3793	688	57	,	,	PUNCT
inlawrev-3793	688	58	or	or	CCONJ
inlawrev-3793	688	59	when	when	SCONJ
inlawrev-3793	688	60	land	land	NOUN
inlawrev-3793	688	61	is	be	AUX
inlawrev-3793	688	62	put	put	VERB
inlawrev-3793	688	63	to	to	ADP
inlawrev-3793	688	64	a	a	DET
inlawrev-3793	688	65	different	different	ADJ
inlawrev-3793	688	66	use	use	NOUN
inlawrev-3793	688	67	.	.	PUNCT
inlawrev-3793	689	1	the	the	DET
inlawrev-3793	689	2	statute	statute	NOUN
inlawrev-3793	689	3	,	,	PUNCT
inlawrev-3793	689	4	however	however	ADV
inlawrev-3793	689	5	,	,	PUNCT
inlawrev-3793	689	6	also	also	ADV
inlawrev-3793	689	7	provides	provide	VERB
inlawrev-3793	689	8	an	an	DET
inlawrev-3793	689	9	exception	exception	NOUN
inlawrev-3793	689	10	to	to	ADP
inlawrev-3793	689	11	the	the	DET
inlawrev-3793	689	12	rule	rule	NOUN
inlawrev-3793	689	13	:	:	PUNCT
inlawrev-3793	689	14	if	if	SCONJ
inlawrev-3793	689	15	the	the	DET
inlawrev-3793	689	16	land	land	NOUN
inlawrev-3793	689	17	is	be	AUX
inlawrev-3793	689	18	subdivided	subdivide	VERB
inlawrev-3793	689	19	into	into	ADP
inlawrev-3793	689	20	lots	lot	NOUN
inlawrev-3793	689	21	only	only	ADV
inlawrev-3793	689	22	,	,	PUNCT
inlawrev-3793	689	23	the	the	DET
inlawrev-3793	689	24	reassessment	reassessment	NOUN
inlawrev-3793	689	25	may	may	AUX
inlawrev-3793	689	26	not	not	PART
inlawrev-3793	689	27	286	286	NUM
inlawrev-3793	689	28	.	.	PUNCT
inlawrev-3793	690	1	i	i	PRON
inlawrev-3793	690	2	d.	d.	PROPN
inlawrev-3793	690	3	287	287	NUM
inlawrev-3793	690	4	.	.	PUNCT
inlawrev-3793	691	1	i	i	PRON
inlawrev-3793	691	2	d.	d.	PROPN
inlawrev-3793	691	3	288	288	NUM
inlawrev-3793	691	4	.	.	PUNCT
inlawrev-3793	692	1	i	i	PRON
inlawrev-3793	692	2	d.	d.	PROPN
inlawrev-3793	692	3	at	at	ADP
inlawrev-3793	692	4	1122	1122	NUM
inlawrev-3793	692	5	.	.	PUNCT
inlawrev-3793	693	1	289	289	NUM
inlawrev-3793	693	2	.	.	PUNCT
inlawrev-3793	694	1	i	i	PRON
inlawrev-3793	694	2	d.	d.	PROPN
inlawrev-3793	694	3	290	290	NUM
inlawrev-3793	694	4	.	.	PUNCT
inlawrev-3793	695	1	i	i	PRON
inlawrev-3793	695	2	d.	d.	PROPN
inlawrev-3793	695	3	&	&	CCONJ
inlawrev-3793	695	4	t\l23	t\l23	PROPN
inlawrev-3793	695	5	.	.	PUNCT
inlawrev-3793	696	1	291	291	NUM
inlawrev-3793	696	2	.	.	PUNCT
inlawrev-3793	697	1	i	i	PRON
inlawrev-3793	697	2	d.	d.	PROPN
inlawrev-3793	697	3	292	292	NUM
inlawrev-3793	697	4	.	.	PUNCT
inlawrev-3793	698	1	i	i	PRON
inlawrev-3793	698	2	d.	d.	PROPN
inlawrev-3793	698	3	293	293	NUM
inlawrev-3793	698	4	.	.	PUNCT
inlawrev-3793	699	1	833	833	NUM
inlawrev-3793	699	2	n.e.2d	n.e.2d	NOUN
inlawrev-3793	699	3	1	1	NUM
inlawrev-3793	699	4	108	108	NUM
inlawrev-3793	699	5	(	(	PUNCT
inlawrev-3793	699	6	ind	ind	NOUN
inlawrev-3793	699	7	.	.	PUNCT
inlawrev-3793	700	1	tax	tax	PROPN
inlawrev-3793	700	2	ct	ct	PROPN
inlawrev-3793	700	3	.	.	PROPN
inlawrev-3793	700	4	2005	2005	NUM
inlawrev-3793	700	5	)	)	PUNCT
inlawrev-3793	700	6	.	.	PUNCT
inlawrev-3793	701	1	294	294	NUM
inlawrev-3793	701	2	.	.	PUNCT
inlawrev-3793	702	1	under	under	ADP
inlawrev-3793	702	2	ind	ind	PROPN
inlawrev-3793	702	3	.	.	PUNCT
inlawrev-3793	703	1	code	code	PROPN
inlawrev-3793	703	2	§	§	PROPN
inlawrev-3793	703	3	6	6	NUM
inlawrev-3793	703	4	-	-	SYM
inlawrev-3793	703	5	1.1	1.1	NUM
inlawrev-3793	703	6	-	-	PUNCT
inlawrev-3793	703	7	4	4	NUM
inlawrev-3793	703	8	-	-	SYM
inlawrev-3793	703	9	12	12	NUM
inlawrev-3793	703	10	(	(	PUNCT
inlawrev-3793	703	11	2005	2005	NUM
inlawrev-3793	703	12	)	)	PUNCT
inlawrev-3793	703	13	295	295	NUM
inlawrev-3793	703	14	.	.	PUNCT
inlawrev-3793	704	1	howser	howser	PROPN
inlawrev-3793	704	2	dev	dev	PROPN
inlawrev-3793	704	3	.	.	PROPN
inlawrev-3793	704	4	,	,	PUNCT
inlawrev-3793	704	5	833	833	NUM
inlawrev-3793	704	6	n.e.2d	n.e.2d	NOUN
inlawrev-3793	704	7	at	at	ADP
inlawrev-3793	704	8	1108	1108	NUM
inlawrev-3793	704	9	.	.	PUNCT
inlawrev-3793	705	1	296	296	NUM
inlawrev-3793	705	2	.	.	X
inlawrev-3793	705	3	mat	mat	NOUN
inlawrev-3793	705	4	1109	1109	NUM
inlawrev-3793	705	5	.	.	PUNCT
inlawrev-3793	706	1	297	297	NUM
inlawrev-3793	706	2	.	.	PUNCT
inlawrev-3793	707	1	i	i	PRON
inlawrev-3793	707	2	d.	d.	PROPN
inlawrev-3793	707	3	298	298	NUM
inlawrev-3793	707	4	.	.	PUNCT
inlawrev-3793	708	1	i	i	PRON
inlawrev-3793	708	2	d.	d.	PROPN
inlawrev-3793	708	3	299	299	NUM
inlawrev-3793	708	4	.	.	PUNCT
inlawrev-3793	709	1	i	i	PRON
inlawrev-3793	709	2	d.	d.	PROPN
inlawrev-3793	709	3	300	300	NUM
inlawrev-3793	709	4	.	.	PUNCT
inlawrev-3793	710	1	mat	mat	PROPN
inlawrev-3793	710	2	1110	1110	NUM
inlawrev-3793	710	3	.	.	PUNCT
inlawrev-3793	711	1	301	301	NUM
inlawrev-3793	711	2	.	.	PUNCT
inlawrev-3793	712	1	ind	ind	PROPN
inlawrev-3793	712	2	.	.	PUNCT
inlawrev-3793	713	1	code	code	PROPN
inlawrev-3793	713	2	§	§	PROPN
inlawrev-3793	713	3	6	6	NUM
inlawrev-3793	713	4	-	-	SYM
inlawrev-3793	713	5	1.1	1.1	NUM
inlawrev-3793	713	6	-	-	PUNCT
inlawrev-3793	713	7	4	4	NUM
inlawrev-3793	713	8	-	-	SYM
inlawrev-3793	713	9	12	12	NUM
inlawrev-3793	713	10	(	(	PUNCT
inlawrev-3793	713	11	2005	2005	NUM
inlawrev-3793	713	12	)	)	PUNCT
inlawrev-3793	713	13	.	.	PUNCT
inlawrev-3793	714	1	1	1	NUM
inlawrev-3793	714	2	266	266	NUM
inlawrev-3793	714	3	indiana	indiana	PROPN
inlawrev-3793	714	4	law	law	PROPN
inlawrev-3793	714	5	review	review	NOUN
inlawrev-3793	714	6	[	[	X
inlawrev-3793	714	7	vol	vol	NOUN
inlawrev-3793	714	8	.	.	PUNCT
inlawrev-3793	714	9	39	39	NUM
inlawrev-3793	714	10	:	:	SYM
inlawrev-3793	714	11	1	1	NUM
inlawrev-3793	714	12	239	239	NUM
inlawrev-3793	714	13	occur	occur	VERB
inlawrev-3793	714	14	until	until	ADP
inlawrev-3793	714	15	the	the	DET
inlawrev-3793	714	16	next	next	ADJ
inlawrev-3793	714	17	assessment	assessment	NOUN
inlawrev-3793	714	18	date	date	NOUN
inlawrev-3793	714	19	following	follow	VERB
inlawrev-3793	714	20	a	a	DET
inlawrev-3793	714	21	change	change	NOUN
inlawrev-3793	714	22	in	in	ADP
inlawrev-3793	714	23	title	title	NOUN
inlawrev-3793	714	24	to	to	ADP
inlawrev-3793	714	25	the	the	DET
inlawrev-3793	714	26	land	land	NOUN
inlawrev-3793	714	27	.	.	PUNCT
inlawrev-3793	715	1	this	this	DET
inlawrev-3793	715	2	exception	exception	NOUN
inlawrev-3793	715	3	is	be	AUX
inlawrev-3793	715	4	commonly	commonly	ADV
inlawrev-3793	715	5	referred	refer	VERB
inlawrev-3793	715	6	to	to	ADP
inlawrev-3793	715	7	as	as	ADP
inlawrev-3793	715	8	the	the	DET
inlawrev-3793	715	9	"	"	PUNCT
inlawrev-3793	715	10	developer	developer	NOUN
inlawrev-3793	715	11	's	's	PART
inlawrev-3793	715	12	discount	discount	NOUN
inlawrev-3793	715	13	.	.	PUNCT
inlawrev-3793	716	1	"^	"^	PUNCT
inlawrev-3793	716	2	°	°	ADP
inlawrev-3793	716	3	2	2	NUM
inlawrev-3793	716	4	the	the	DET
inlawrev-3793	716	5	assessor	assessor	NOUN
inlawrev-3793	716	6	argued	argue	VERB
inlawrev-3793	716	7	that	that	SCONJ
inlawrev-3793	716	8	the	the	DET
inlawrev-3793	716	9	discount	discount	NOUN
inlawrev-3793	716	10	did	do	AUX
inlawrev-3793	716	11	not	not	PART
inlawrev-3793	716	12	apply	apply	VERB
inlawrev-3793	716	13	because	because	SCONJ
inlawrev-3793	716	14	the	the	DET
inlawrev-3793	716	15	land	land	NOUN
inlawrev-3793	716	16	was	be	AUX
inlawrev-3793	716	17	not	not	PART
inlawrev-3793	716	18	subdivided	subdivide	VERB
inlawrev-3793	716	19	into	into	ADP
inlawrev-3793	716	20	lots	lot	NOUN
inlawrev-3793	716	21	,	,	PUNCT
inlawrev-3793	716	22	and	and	CCONJ
inlawrev-3793	716	23	the	the	DET
inlawrev-3793	716	24	land	land	NOUN
inlawrev-3793	716	25	was	be	AUX
inlawrev-3793	716	26	rezoned.^	rezoned.^	NOUN
inlawrev-3793	716	27	®	®	NOUN
inlawrev-3793	716	28	^	^	PUNCT
inlawrev-3793	716	29	howser	howser	PROPN
inlawrev-3793	716	30	argued	argue	VERB
inlawrev-3793	716	31	that	that	SCONJ
inlawrev-3793	716	32	although	although	SCONJ
inlawrev-3793	716	33	the	the	DET
inlawrev-3793	716	34	land	land	NOUN
inlawrev-3793	716	35	was	be	AUX
inlawrev-3793	716	36	not	not	PART
inlawrev-3793	716	37	subdivided	subdivide	VERB
inlawrev-3793	716	38	and	and	CCONJ
inlawrev-3793	716	39	was	be	AUX
inlawrev-3793	716	40	rezoned	rezone	VERB
inlawrev-3793	716	41	that	that	SCONJ
inlawrev-3793	716	42	the	the	DET
inlawrev-3793	716	43	tax	tax	NOUN
inlawrev-3793	716	44	court	court	NOUN
inlawrev-3793	716	45	's	's	PART
inlawrev-3793	716	46	decision	decision	NOUN
inlawrev-3793	716	47	in	in	ADP
inlawrev-3793	716	48	aboite	aboite	PROPN
inlawrev-3793	716	49	corp	corp	PROPN
inlawrev-3793	716	50	.	.	PROPN
inlawrev-3793	717	1	v.	v.	ADP
inlawrev-3793	717	2	state	state	PROPN
inlawrev-3793	717	3	board	board	PROPN
inlawrev-3793	717	4	of	of	ADP
inlawrev-3793	717	5	tax	tax	NOUN
inlawrev-3793	717	6	commissioner	commissioner	NOUN
inlawrev-3793	717	7	s^^"^	s^^"^	PROPN
inlawrev-3793	718	1	showed	show	VERB
inlawrev-3793	718	2	that	that	SCONJ
inlawrev-3793	718	3	howser	howser	PROPN
inlawrev-3793	718	4	was	be	AUX
inlawrev-3793	718	5	within	within	ADP
inlawrev-3793	718	6	the	the	DET
inlawrev-3793	718	7	intent	intent	NOUN
inlawrev-3793	718	8	for	for	ADP
inlawrev-3793	718	9	which	which	PRON
inlawrev-3793	718	10	the	the	DET
inlawrev-3793	718	11	discount	discount	NOUN
inlawrev-3793	718	12	was	be	AUX
inlawrev-3793	718	13	provided.^^^	provided.^^^	PROPN
inlawrev-3793	718	14	the	the	DET
inlawrev-3793	718	15	tax	tax	NOUN
inlawrev-3793	718	16	court	court	NOUN
inlawrev-3793	718	17	in	in	ADP
inlawrev-3793	718	18	aboite	aboite	PROPN
inlawrev-3793	718	19	stated	state	VERB
inlawrev-3793	718	20	that	that	SCONJ
inlawrev-3793	718	21	this	this	DET
inlawrev-3793	718	22	discount	discount	NOUN
inlawrev-3793	718	23	was	be	AUX
inlawrev-3793	718	24	meant	mean	VERB
inlawrev-3793	718	25	to	to	PART
inlawrev-3793	718	26	encourage	encourage	VERB
inlawrev-3793	718	27	developers	developer	NOUN
inlawrev-3793	718	28	to	to	PART
inlawrev-3793	718	29	buy	buy	VERB
inlawrev-3793	718	30	farmland	farmland	NOUN
inlawrev-3793	718	31	,	,	PUNCT
inlawrev-3793	718	32	subdivide	subdivide	VERB
inlawrev-3793	718	33	,	,	PUNCT
inlawrev-3793	718	34	and	and	CCONJ
inlawrev-3793	718	35	resell	resell	ADJ
inlawrev-3793	718	36	,	,	PUNCT
inlawrev-3793	718	37	and	and	CCONJ
inlawrev-3793	718	38	until	until	SCONJ
inlawrev-3793	718	39	the	the	DET
inlawrev-3793	718	40	lots	lot	NOUN
inlawrev-3793	718	41	are	be	AUX
inlawrev-3793	718	42	sold	sell	VERB
inlawrev-3793	718	43	the	the	DET
inlawrev-3793	718	44	owner	owner	NOUN
inlawrev-3793	718	45	is	be	AUX
inlawrev-3793	718	46	able	able	ADJ
inlawrev-3793	718	47	to	to	PART
inlawrev-3793	718	48	reap	reap	VERB
inlawrev-3793	718	49	the	the	DET
inlawrev-3793	718	50	rewards	reward	NOUN
inlawrev-3793	718	51	of	of	ADP
inlawrev-3793	718	52	a	a	DET
inlawrev-3793	718	53	lower	low	ADJ
inlawrev-3793	718	54	assessment.^^	assessment.^^	PUNCT
inlawrev-3793	718	55	howser	howser	PROPN
inlawrev-3793	718	56	argued	argue	VERB
inlawrev-3793	718	57	that	that	SCONJ
inlawrev-3793	718	58	it	it	PRON
inlawrev-3793	718	59	only	only	ADV
inlawrev-3793	718	60	differed	differ	VERB
inlawrev-3793	718	61	from	from	ADP
inlawrev-3793	718	62	aboite	aboite	NOUN
inlawrev-3793	718	63	in	in	ADP
inlawrev-3793	718	64	that	that	SCONJ
inlawrev-3793	718	65	it	it	PRON
inlawrev-3793	718	66	was	be	AUX
inlawrev-3793	718	67	subdividing	subdivide	VERB
inlawrev-3793	718	68	as	as	SCONJ
inlawrev-3793	718	69	it	it	PRON
inlawrev-3793	718	70	found	find	VERB
inlawrev-3793	718	71	buyers	buyer	NOUN
inlawrev-3793	718	72	and	and	CCONJ
inlawrev-3793	718	73	not	not	PART
inlawrev-3793	718	74	in	in	ADP
inlawrev-3793	718	75	advance.^^^	advance.^^^	PROPN
inlawrev-3793	718	76	the	the	DET
inlawrev-3793	718	77	tax	tax	NOUN
inlawrev-3793	718	78	court	court	NOUN
inlawrev-3793	718	79	disagreed	disagree	VERB
inlawrev-3793	718	80	and	and	CCONJ
inlawrev-3793	718	81	affirmed	affirm	VERB
inlawrev-3793	718	82	the	the	DET
inlawrev-3793	718	83	ibtr	ibtr	NOUN
inlawrev-3793	718	84	's	's	PART
inlawrev-3793	718	85	valuation	valuation	NOUN
inlawrev-3793	718	86	of	of	ADP
inlawrev-3793	718	87	howser	howser	PROPN
inlawrev-3793	718	88	'	'	PART
inlawrev-3793	718	89	s	s	PROPN
inlawrev-3793	719	1	property.^^^	property.^^^	NOUN
inlawrev-3793	719	2	the	the	DET
inlawrev-3793	719	3	tax	tax	NOUN
inlawrev-3793	719	4	court	court	NOUN
inlawrev-3793	719	5	found	find	VERB
inlawrev-3793	719	6	that	that	SCONJ
inlawrev-3793	719	7	howser	howser	PROPN
inlawrev-3793	719	8	was	be	AUX
inlawrev-3793	719	9	ignoring	ignore	VERB
inlawrev-3793	719	10	the	the	DET
inlawrev-3793	719	11	fact	fact	NOUN
inlawrev-3793	719	12	that	that	SCONJ
inlawrev-3793	719	13	the	the	DET
inlawrev-3793	719	14	land	land	NOUN
inlawrev-3793	719	15	was	be	AUX
inlawrev-3793	719	16	also	also	ADV
inlawrev-3793	719	17	rezoned	rezone	VERB
inlawrev-3793	719	18	,	,	PUNCT
inlawrev-3793	719	19	so	so	CCONJ
inlawrev-3793	719	20	if	if	SCONJ
inlawrev-3793	719	21	exceptions	exception	NOUN
inlawrev-3793	719	22	were	be	AUX
inlawrev-3793	719	23	permitted	permit	VERB
inlawrev-3793	719	24	,	,	PUNCT
inlawrev-3793	719	25	the	the	DET
inlawrev-3793	719	26	tax	tax	NOUN
inlawrev-3793	719	27	court	court	NOUN
inlawrev-3793	719	28	would	would	AUX
inlawrev-3793	719	29	itself	itself	PRON
inlawrev-3793	719	30	be	be	AUX
inlawrev-3793	719	31	ignoring	ignore	VERB
inlawrev-3793	719	32	two	two	NUM
inlawrev-3793	719	33	requirements	requirement	NOUN
inlawrev-3793	719	34	of	of	ADP
inlawrev-3793	719	35	the	the	DET
inlawrev-3793	719	36	statute.^^	statute.^^	NOUN
inlawrev-3793	719	37	also	also	ADV
inlawrev-3793	719	38	,	,	PUNCT
inlawrev-3793	719	39	the	the	DET
inlawrev-3793	719	40	tax	tax	NOUN
inlawrev-3793	719	41	court	court	NOUN
inlawrev-3793	719	42	found	find	VERB
inlawrev-3793	719	43	that	that	SCONJ
inlawrev-3793	719	44	in	in	ADP
inlawrev-3793	719	45	aboite	aboite	NOUN
inlawrev-3793	719	46	,	,	PUNCT
inlawrev-3793	719	47	although	although	SCONJ
inlawrev-3793	719	48	legislative	legislative	ADJ
inlawrev-3793	719	49	intent	intent	NOUN
inlawrev-3793	719	50	was	be	AUX
inlawrev-3793	719	51	used	use	VERB
inlawrev-3793	719	52	to	to	PART
inlawrev-3793	719	53	inform	inform	VERB
inlawrev-3793	719	54	in	in	ADP
inlawrev-3793	719	55	that	that	DET
inlawrev-3793	719	56	case	case	NOUN
inlawrev-3793	719	57	,	,	PUNCT
inlawrev-3793	719	58	the	the	DET
inlawrev-3793	719	59	final	final	ADJ
inlawrev-3793	719	60	decision	decision	NOUN
inlawrev-3793	719	61	to	to	PART
inlawrev-3793	719	62	disallow	disallow	VERB
inlawrev-3793	719	63	the	the	DET
inlawrev-3793	719	64	discount	discount	NOUN
inlawrev-3793	719	65	rested	rest	VERB
inlawrev-3793	719	66	solely	solely	ADV
inlawrev-3793	719	67	on	on	ADP
inlawrev-3793	719	68	a	a	DET
inlawrev-3793	719	69	straightforward	straightforward	ADJ
inlawrev-3793	719	70	application	application	NOUN
inlawrev-3793	719	71	of	of	ADP
inlawrev-3793	719	72	the	the	DET
inlawrev-3793	719	73	statutory	statutory	ADJ
inlawrev-3793	719	74	exception.^	exception.^	NOUN
inlawrev-3793	719	75	^^	^^	ADP
inlawrev-3793	719	76	6	6	NUM
inlawrev-3793	719	77	.	.	X
inlawrev-3793	719	78	shoopman	shoopman	PROPN
inlawrev-3793	719	79	v.	v.	ADP
inlawrev-3793	719	80	clay	clay	NOUN
inlawrev-3793	719	81	township	township	NOUN
inlawrev-3793	719	82	assessor.^^'—paul	assessor.^^'—paul	PROPN
inlawrev-3793	719	83	shoopman	shoopman	PROPN
inlawrev-3793	719	84	(	(	PUNCT
inlawrev-3793	719	85	"	"	PUNCT
inlawrev-3793	719	86	shoopman	shoopman	NOUN
inlawrev-3793	719	87	"	"	PUNCT
inlawrev-3793	719	88	)	)	PUNCT
inlawrev-3793	719	89	appealed	appeal	VERB
inlawrev-3793	719	90	the	the	DET
inlawrev-3793	719	91	determination	determination	NOUN
inlawrev-3793	719	92	of	of	ADP
inlawrev-3793	719	93	the	the	DET
inlawrev-3793	719	94	ibtr	ibtr	ADJ
inlawrev-3793	719	95	for	for	ADP
inlawrev-3793	719	96	the	the	DET
inlawrev-3793	719	97	valuation	valuation	NOUN
inlawrev-3793	719	98	of	of	ADP
inlawrev-3793	719	99	his	his	PRON
inlawrev-3793	719	100	real	real	ADJ
inlawrev-3793	719	101	property	property	NOUN
inlawrev-3793	719	102	for	for	ADP
inlawrev-3793	719	103	the	the	DET
inlawrev-3793	719	104	march	march	PROPN
inlawrev-3793	719	105	1	1	NUM
inlawrev-3793	719	106	,	,	PUNCT
inlawrev-3793	719	107	1995	1995	NUM
inlawrev-3793	719	108	,	,	PUNCT
inlawrev-3793	719	109	assessment	assessment	NOUN
inlawrev-3793	719	110	date.^^^	date.^^^	PROPN
inlawrev-3793	719	111	shoopman	shoopman	NOUN
inlawrev-3793	719	112	argued	argue	VERB
inlawrev-3793	719	113	that	that	SCONJ
inlawrev-3793	719	114	the	the	DET
inlawrev-3793	719	115	ffitr	ffitr	NOUN
inlawrev-3793	719	116	erred	err	VERB
inlawrev-3793	719	117	in	in	ADP
inlawrev-3793	719	118	giving	give	VERB
inlawrev-3793	719	119	his	his	PRON
inlawrev-3793	719	120	home	home	NOUN
inlawrev-3793	719	121	an	an	DET
inlawrev-3793	719	122	"	"	PUNCT
inlawrev-3793	719	123	a+6	a+6	PROPN
inlawrev-3793	719	124	"	"	PUNCT
inlawrev-3793	719	125	grade	grade	NOUN
inlawrev-3793	719	126	factor	factor	NOUN
inlawrev-3793	719	127	;	;	PUNCT
inlawrev-3793	719	128	rating	rate	VERB
inlawrev-3793	719	129	his	his	PRON
inlawrev-3793	719	130	homesite	homesite	ADJ
inlawrev-3793	719	131	land	land	NOUN
inlawrev-3793	719	132	as	as	ADP
inlawrev-3793	719	133	"	"	PUNCT
inlawrev-3793	719	134	excellent	excellent	ADJ
inlawrev-3793	719	135	"	"	PUNCT
inlawrev-3793	719	136	;	;	PUNCT
inlawrev-3793	719	137	and	and	CCONJ
inlawrev-3793	719	138	valuing	value	VERB
inlawrev-3793	719	139	the	the	DET
inlawrev-3793	719	140	residual	residual	ADJ
inlawrev-3793	719	141	acreage	acreage	NOUN
inlawrev-3793	719	142	as	as	ADP
inlawrev-3793	719	143	"	"	PUNCT
inlawrev-3793	719	144	residential	residential	ADJ
inlawrev-3793	719	145	excess	excess	NOUN
inlawrev-3793	719	146	.	.	PUNCT
inlawrev-3793	720	1	"^'^	"^'^	PROPN
inlawrev-3793	720	2	shoopman	shoopman	PROPN
inlawrev-3793	720	3	owned	own	VERB
inlawrev-3793	720	4	more	more	ADJ
inlawrev-3793	720	5	than	than	ADP
inlawrev-3793	720	6	100	100	NUM
inlawrev-3793	720	7	acres	acre	NOUN
inlawrev-3793	720	8	in	in	ADP
inlawrev-3793	720	9	hamilton	hamilton	PROPN
inlawrev-3793	720	10	county	county	PROPN
inlawrev-3793	720	11	,	,	PUNCT
inlawrev-3793	720	12	and	and	CCONJ
inlawrev-3793	720	13	his	his	PRON
inlawrev-3793	720	14	home	home	NOUN
inlawrev-3793	720	15	was	be	AUX
inlawrev-3793	720	16	located	locate	VERB
inlawrev-3793	720	17	on	on	ADP
inlawrev-3793	720	18	the	the	DET
inlawrev-3793	720	19	land.^^"^	land.^^"^	NOUN
inlawrev-3793	720	20	the	the	DET
inlawrev-3793	720	21	tax	tax	NOUN
inlawrev-3793	720	22	court	court	NOUN
inlawrev-3793	720	23	pointed	point	VERB
inlawrev-3793	720	24	out	out	ADP
inlawrev-3793	720	25	that	that	SCONJ
inlawrev-3793	720	26	his	his	PRON
inlawrev-3793	720	27	home	home	NOUN
inlawrev-3793	720	28	was	be	AUX
inlawrev-3793	720	29	"	"	PUNCT
inlawrev-3793	720	30	complete	complete	ADJ
inlawrev-3793	720	31	with	with	ADP
inlawrev-3793	720	32	an	an	DET
inlawrev-3793	720	33	indoor	indoor	ADJ
inlawrev-3793	720	34	swimming	swimming	NOUN
inlawrev-3793	720	35	pool	pool	NOUN
inlawrev-3793	720	36	,	,	PUNCT
inlawrev-3793	720	37	movie	movie	NOUN
inlawrev-3793	720	38	theatre	theatre	NOUN
inlawrev-3793	720	39	,	,	PUNCT
inlawrev-3793	720	40	and	and	CCONJ
inlawrev-3793	720	41	bowling	bowling	NOUN
inlawrev-3793	720	42	alley	alley	NOUN
inlawrev-3793	721	1	[	[	X
inlawrev-3793	721	2	,	,	PUNCT
inlawrev-3793	721	3	]	]	PUNCT
inlawrev-3793	721	4	a	a	DET
inlawrev-3793	721	5	boathouse	boathouse	NOUN
inlawrev-3793	721	6	,	,	PUNCT
inlawrev-3793	721	7	and	and	CCONJ
inlawrev-3793	721	8	several	several	ADJ
inlawrev-3793	721	9	bams	bam	NOUN
inlawrev-3793	721	10	.	.	PUNCT
inlawrev-3793	721	11	"^^^	"^^^	PUNCT
inlawrev-3793	722	1	the	the	DET
inlawrev-3793	722	2	land	land	NOUN
inlawrev-3793	722	3	was	be	AUX
inlawrev-3793	722	4	assessed	assess	VERB
inlawrev-3793	722	5	at	at	ADP
inlawrev-3793	722	6	more	more	ADJ
inlawrev-3793	722	7	than	than	ADP
inlawrev-3793	722	8	$	$	SYM
inlawrev-3793	722	9	730,000	730,000	NUM
inlawrev-3793	722	10	and	and	CCONJ
inlawrev-3793	722	11	the	the	DET
inlawrev-3793	722	12	home	home	NOUN
inlawrev-3793	722	13	was	be	AUX
inlawrev-3793	722	14	assessed	assess	VERB
inlawrev-3793	722	15	at	at	ADP
inlawrev-3793	722	16	more	more	ADJ
inlawrev-3793	722	17	than	than	ADP
inlawrev-3793	722	18	$	$	SYM
inlawrev-3793	722	19	1	1	NUM
inlawrev-3793	722	20	.4	.4	NUM
inlawrev-3793	722	21	million.^'^	million.^'^	PROPN
inlawrev-3793	722	22	shoopman	shoopman	NOUN
inlawrev-3793	722	23	'	'	PUNCT
inlawrev-3793	722	24	s	s	PART
inlawrev-3793	722	25	petition	petition	NOUN
inlawrev-3793	722	26	filed	file	VERB
inlawrev-3793	722	27	with	with	ADP
inlawrev-3793	722	28	302	302	NUM
inlawrev-3793	722	29	.	.	PUNCT
inlawrev-3793	723	1	howser	howser	PROPN
inlawrev-3793	723	2	dev	dev	PROPN
inlawrev-3793	723	3	.	.	PROPN
inlawrev-3793	723	4	,	,	PUNCT
inlawrev-3793	723	5	833	833	NUM
inlawrev-3793	723	6	n.e.2d	n.e.2d	NOUN
inlawrev-3793	723	7	at	at	ADP
inlawrev-3793	723	8	1110	1110	NUM
inlawrev-3793	723	9	(	(	PUNCT
inlawrev-3793	723	10	citing	cite	VERB
inlawrev-3793	723	11	ind	ind	NOUN
inlawrev-3793	723	12	.	.	PUNCT
inlawrev-3793	724	1	code	code	PROPN
inlawrev-3793	724	2	§	§	PROPN
inlawrev-3793	724	3	6	6	NUM
inlawrev-3793	724	4	-	-	SYM
inlawrev-3793	724	5	1.1	1.1	NUM
inlawrev-3793	724	6	-	-	PUNCT
inlawrev-3793	724	7	4	4	NUM
inlawrev-3793	724	8	-	-	NUM
inlawrev-3793	724	9	12	12	NUM
inlawrev-3793	724	10	)	)	PUNCT
inlawrev-3793	724	11	.	.	PUNCT
inlawrev-3793	725	1	303	303	X
inlawrev-3793	725	2	.	.	PUNCT
inlawrev-3793	726	1	i	i	PRON
inlawrev-3793	726	2	d.	d.	PROPN
inlawrev-3793	726	3	304	304	NUM
inlawrev-3793	726	4	.	.	PUNCT
inlawrev-3793	726	5	762	762	NUM
inlawrev-3793	726	6	n.e.2d	n.e.2d	NOUN
inlawrev-3793	726	7	254	254	NUM
inlawrev-3793	726	8	(	(	PUNCT
inlawrev-3793	726	9	ind	ind	NOUN
inlawrev-3793	726	10	.	.	PUNCT
inlawrev-3793	727	1	tax	tax	PROPN
inlawrev-3793	727	2	ct	ct	PROPN
inlawrev-3793	727	3	.	.	PROPN
inlawrev-3793	727	4	2001	2001	NUM
inlawrev-3793	727	5	)	)	PUNCT
inlawrev-3793	727	6	.	.	PUNCT
inlawrev-3793	728	1	305	305	NUM
inlawrev-3793	728	2	.	.	PUNCT
inlawrev-3793	729	1	//ow5^rdev	//ow5^rdev	PROPN
inlawrev-3793	729	2	.	.	PUNCT
inlawrev-3793	729	3	,833n.e.2datlllo	,833n.e.2datlllo	PROPN
inlawrev-3793	729	4	.	.	PUNCT
inlawrev-3793	730	1	306	306	NUM
inlawrev-3793	730	2	.	.	PUNCT
inlawrev-3793	731	1	i	i	PRON
inlawrev-3793	731	2	d.	d.	PROPN
inlawrev-3793	731	3	(	(	PUNCT
inlawrev-3793	731	4	citing	cite	VERB
inlawrev-3793	731	5	aboite	aboite	PROPN
inlawrev-3793	731	6	corp	corp	PROPN
inlawrev-3793	731	7	.	.	PROPN
inlawrev-3793	731	8	,	,	PUNCT
inlawrev-3793	731	9	762	762	NUM
inlawrev-3793	731	10	n.e.2d	n.e.2d	NOUN
inlawrev-3793	731	11	at	at	ADP
inlawrev-3793	731	12	257	257	NUM
inlawrev-3793	731	13	)	)	PUNCT
inlawrev-3793	731	14	.	.	PUNCT
inlawrev-3793	732	1	307	307	NUM
inlawrev-3793	732	2	.	.	PUNCT
inlawrev-3793	733	1	i	i	PRON
inlawrev-3793	733	2	d	d	PROPN
inlawrev-3793	733	3	308	308	NUM
inlawrev-3793	733	4	.	.	PUNCT
inlawrev-3793	733	5	mat	mat	PROPN
inlawrev-3793	733	6	nil	nil	NOUN
inlawrev-3793	733	7	.	.	PROPN
inlawrev-3793	733	8	309	309	NUM
inlawrev-3793	733	9	.	.	PUNCT
inlawrev-3793	734	1	i	i	PRON
inlawrev-3793	734	2	d	d	PROPN
inlawrev-3793	734	3	310	310	NUM
inlawrev-3793	734	4	.	.	PUNCT
inlawrev-3793	735	1	i	i	PROPN
inlawrev-3793	735	2	d	d	PROPN
inlawrev-3793	735	3	311	311	NUM
inlawrev-3793	735	4	.	.	PUNCT
inlawrev-3793	736	1	827	827	NUM
inlawrev-3793	736	2	n.e.2d	n.e.2d	NOUN
inlawrev-3793	736	3	662	662	NUM
inlawrev-3793	736	4	(	(	PUNCT
inlawrev-3793	736	5	ind	ind	NOUN
inlawrev-3793	736	6	.	.	PUNCT
inlawrev-3793	737	1	tax	tax	PROPN
inlawrev-3793	737	2	ct	ct	PROPN
inlawrev-3793	737	3	.	.	PROPN
inlawrev-3793	737	4	)	)	PUNCT
inlawrev-3793	738	1	,	,	PUNCT
inlawrev-3793	738	2	review	review	NOUN
inlawrev-3793	738	3	granted	grant	VERB
inlawrev-3793	738	4	,	,	PUNCT
inlawrev-3793	738	5	841	841	NUM
inlawrev-3793	738	6	n.e.2d	n.e.2d	NOUN
inlawrev-3793	738	7	183	183	NUM
inlawrev-3793	738	8	(	(	PUNCT
inlawrev-3793	738	9	ind	ind	NOUN
inlawrev-3793	738	10	.	.	PUNCT
inlawrev-3793	738	11	2005	2005	NUM
inlawrev-3793	738	12	)	)	PUNCT
inlawrev-3793	738	13	.	.	PUNCT
inlawrev-3793	739	1	312	312	NUM
inlawrev-3793	739	2	.	.	X
inlawrev-3793	739	3	mat	mat	PROPN
inlawrev-3793	739	4	663	663	NUM
inlawrev-3793	739	5	.	.	PUNCT
inlawrev-3793	740	1	313	313	NUM
inlawrev-3793	740	2	.	.	PUNCT
inlawrev-3793	741	1	i	i	PROPN
inlawrev-3793	741	2	d	d	PROPN
inlawrev-3793	741	3	314	314	NUM
inlawrev-3793	741	4	.	.	PUNCT
inlawrev-3793	742	1	i	i	PRON
inlawrev-3793	742	2	d	d	PROPN
inlawrev-3793	742	3	315	315	NUM
inlawrev-3793	742	4	.	.	PUNCT
inlawrev-3793	743	1	i	i	PRON
inlawrev-3793	743	2	d	d	PROPN
inlawrev-3793	743	3	316	316	NUM
inlawrev-3793	743	4	.	.	PUNCT
inlawrev-3793	744	1	i	i	PRON
inlawrev-3793	744	2	d	d	PROPN
inlawrev-3793	744	3	2006	2006	NUM
inlawrev-3793	744	4	]	]	PUNCT
inlawrev-3793	744	5	tax	tax	NOUN
inlawrev-3793	744	6	law	law	NOUN
inlawrev-3793	744	7	1267	1267	NUM
inlawrev-3793	744	8	the	the	DET
inlawrev-3793	744	9	ibtr	ibtr	NOUN
inlawrev-3793	744	10	claimed	claim	VERB
inlawrev-3793	744	11	that	that	SCONJ
inlawrev-3793	744	12	his	his	PRON
inlawrev-3793	744	13	home	home	NOUN
inlawrev-3793	744	14	should	should	AUX
inlawrev-3793	744	15	be	be	AUX
inlawrev-3793	744	16	"	"	PUNCT
inlawrev-3793	744	17	a+t	a+t	PROPN
inlawrev-3793	744	18	*	*	NOUN
inlawrev-3793	744	19	,	,	PUNCT
inlawrev-3793	744	20	the	the	DET
inlawrev-3793	744	21	homesite	homesite	NOUN
inlawrev-3793	744	22	rated	rate	VERB
inlawrev-3793	744	23	as	as	ADP
inlawrev-3793	744	24	"	"	PUNCT
inlawrev-3793	744	25	good	good	ADJ
inlawrev-3793	744	26	,	,	PUNCT
inlawrev-3793	744	27	"	"	PUNCT
inlawrev-3793	744	28	and	and	CCONJ
inlawrev-3793	744	29	the	the	DET
inlawrev-3793	744	30	excess	excess	ADJ
inlawrev-3793	744	31	acreage	acreage	NOUN
inlawrev-3793	744	32	should	should	AUX
inlawrev-3793	744	33	be	be	AUX
inlawrev-3793	744	34	classified	classify	VERB
inlawrev-3793	744	35	as	as	ADP
inlawrev-3793	744	36	agricultural	agricultural	ADJ
inlawrev-3793	744	37	excess.^	excess.^	NOUN
inlawrev-3793	744	38	'	'	PART
inlawrev-3793	744	39	^	^	PUNCT
inlawrev-3793	744	40	a	a	DET
inlawrev-3793	744	41	hearing	hearing	NOUN
inlawrev-3793	744	42	office	office	NOUN
inlawrev-3793	744	43	for	for	ADP
inlawrev-3793	744	44	the	the	DET
inlawrev-3793	744	45	ebtr	ebtr	NOUN
inlawrev-3793	744	46	made	make	VERB
inlawrev-3793	744	47	recommendations	recommendation	NOUN
inlawrev-3793	744	48	in	in	ADP
inlawrev-3793	744	49	line	line	NOUN
inlawrev-3793	744	50	with	with	ADP
inlawrev-3793	744	51	the	the	DET
inlawrev-3793	744	52	claimed	claim	VERB
inlawrev-3793	744	53	adjustments	adjustment	NOUN
inlawrev-3793	744	54	asked	ask	VERB
inlawrev-3793	744	55	for	for	ADP
inlawrev-3793	744	56	by	by	ADP
inlawrev-3793	744	57	shoopman	shoopman	NOUN
inlawrev-3793	744	58	,	,	PUNCT
inlawrev-3793	744	59	but	but	CCONJ
inlawrev-3793	744	60	the	the	DET
inlawrev-3793	744	61	ibtr	ibtr	VERB
inlawrev-3793	744	62	rejected	reject	VERB
inlawrev-3793	744	63	the	the	DET
inlawrev-3793	744	64	recommendations	recommendation	NOUN
inlawrev-3793	744	65	and	and	CCONJ
inlawrev-3793	744	66	did	do	AUX
inlawrev-3793	744	67	not	not	PART
inlawrev-3793	744	68	adjust	adjust	VERB
inlawrev-3793	744	69	the	the	DET
inlawrev-3793	744	70	assessment	assessment	NOUN
inlawrev-3793	744	71	in	in	ADP
inlawrev-3793	744	72	its	its	PRON
inlawrev-3793	744	73	final	final	ADJ
inlawrev-3793	744	74	determination.^'^	determination.^'^	PROPN
inlawrev-3793	744	75	shoopman	shoopman	NOUN
inlawrev-3793	744	76	appealed	appeal	VERB
inlawrev-3793	744	77	to	to	ADP
inlawrev-3793	744	78	the	the	DET
inlawrev-3793	744	79	tax	tax	NOUN
inlawrev-3793	744	80	court	court	NOUN
inlawrev-3793	744	81	,	,	PUNCT
inlawrev-3793	744	82	and	and	CCONJ
inlawrev-3793	744	83	the	the	DET
inlawrev-3793	744	84	clay	clay	NOUN
inlawrev-3793	744	85	township	township	NOUN
inlawrev-3793	744	86	assessor	assessor	NOUN
inlawrev-3793	744	87	(	(	PUNCT
inlawrev-3793	744	88	"	"	PUNCT
inlawrev-3793	744	89	assessor	assessor	NOUN
inlawrev-3793	744	90	"	"	PUNCT
inlawrev-3793	744	91	)	)	PUNCT
inlawrev-3793	744	92	did	do	AUX
inlawrev-3793	744	93	not	not	PART
inlawrev-3793	744	94	respond	respond	VERB
inlawrev-3793	744	95	to	to	ADP
inlawrev-3793	744	96	shoopman	shoopman	NOUN
inlawrev-3793	744	97	'	'	PART
inlawrev-3793	744	98	s	s	NOUN
inlawrev-3793	744	99	arguments	argument	NOUN
inlawrev-3793	744	100	but	but	CCONJ
inlawrev-3793	744	101	rather	rather	ADV
inlawrev-3793	744	102	asked	ask	VERB
inlawrev-3793	744	103	that	that	SCONJ
inlawrev-3793	744	104	the	the	DET
inlawrev-3793	744	105	tax	tax	NOUN
inlawrev-3793	744	106	court	court	NOUN
inlawrev-3793	744	107	dismiss	dismiss	VERB
inlawrev-3793	744	108	the	the	DET
inlawrev-3793	744	109	case	case	NOUN
inlawrev-3793	744	110	because	because	SCONJ
inlawrev-3793	744	111	the	the	DET
inlawrev-3793	744	112	petition	petition	NOUN
inlawrev-3793	744	113	forjudicial	forjudicial	ADJ
inlawrev-3793	744	114	review	review	NOUN
inlawrev-3793	744	115	was	be	AUX
inlawrev-3793	744	116	not	not	PART
inlawrev-3793	744	117	timely	timely	ADV
inlawrev-3793	744	118	filed	file	VERB
inlawrev-3793	744	119	and	and	CCONJ
inlawrev-3793	744	120	therefore	therefore	ADV
inlawrev-3793	744	121	the	the	DET
inlawrev-3793	744	122	tax	tax	NOUN
inlawrev-3793	744	123	court	court	NOUN
inlawrev-3793	744	124	lacked	lack	VERB
inlawrev-3793	744	125	jurisdiction	jurisdiction	NOUN
inlawrev-3793	744	126	over	over	ADP
inlawrev-3793	744	127	the	the	DET
inlawrev-3793	744	128	particular	particular	ADJ
inlawrev-3793	744	129	case.^'^	case.^'^	ADP
inlawrev-3793	744	130	the	the	DET
inlawrev-3793	744	131	tax	tax	NOUN
inlawrev-3793	744	132	court	court	NOUN
inlawrev-3793	744	133	held	hold	VERB
inlawrev-3793	744	134	that	that	SCONJ
inlawrev-3793	744	135	the	the	DET
inlawrev-3793	744	136	assessor	assessor	NOUN
inlawrev-3793	744	137	had	have	AUX
inlawrev-3793	744	138	waived	waive	VERB
inlawrev-3793	744	139	the	the	DET
inlawrev-3793	744	140	lack	lack	NOUN
inlawrev-3793	744	141	ofjurisdiction	ofjurisdiction	NOUN
inlawrev-3793	744	142	argument	argument	NOUN
inlawrev-3793	744	143	because	because	SCONJ
inlawrev-3793	744	144	it	it	PRON
inlawrev-3793	744	145	was	be	AUX
inlawrev-3793	744	146	not	not	PART
inlawrev-3793	744	147	raised	raise	VERB
inlawrev-3793	744	148	at	at	ADP
inlawrev-3793	744	149	the	the	DET
inlawrev-3793	744	150	earliest	early	ADJ
inlawrev-3793	744	151	opportunity	opportunity	NOUN
inlawrev-3793	744	152	possible.^^	possible.^^	NOUN
inlawrev-3793	744	153	®	®	NOUN
inlawrev-3793	744	154	the	the	DET
inlawrev-3793	744	155	tax	tax	NOUN
inlawrev-3793	744	156	court	court	NOUN
inlawrev-3793	744	157	found	find	VERB
inlawrev-3793	744	158	that	that	SCONJ
inlawrev-3793	744	159	when	when	SCONJ
inlawrev-3793	744	160	the	the	DET
inlawrev-3793	744	161	assessor	assessor	NOUN
inlawrev-3793	744	162	made	make	VERB
inlawrev-3793	744	163	a	a	DET
inlawrev-3793	744	164	motion	motion	NOUN
inlawrev-3793	744	165	in	in	ADP
inlawrev-3793	744	166	december	december	PROPN
inlawrev-3793	744	167	2003	2003	NUM
inlawrev-3793	744	168	to	to	PART
inlawrev-3793	744	169	dismiss	dismiss	VERB
inlawrev-3793	744	170	improper	improper	ADJ
inlawrev-3793	744	171	parties	party	NOUN
inlawrev-3793	744	172	,	,	PUNCT
inlawrev-3793	744	173	the	the	DET
inlawrev-3793	744	174	motion	motion	NOUN
inlawrev-3793	744	175	to	to	PART
inlawrev-3793	744	176	dismiss	dismiss	VERB
inlawrev-3793	744	177	for	for	ADP
inlawrev-3793	744	178	lack	lack	NOUN
inlawrev-3793	744	179	of	of	ADP
inlawrev-3793	744	180	jurisdiction	jurisdiction	NOUN
inlawrev-3793	744	181	as	as	SCONJ
inlawrev-3793	744	182	to	to	ADP
inlawrev-3793	744	183	shoopman	shoopman	NOUN
inlawrev-3793	744	184	should	should	AUX
inlawrev-3793	744	185	have	have	AUX
inlawrev-3793	744	186	been	be	AUX
inlawrev-3793	744	187	raised	raise	VERB
inlawrev-3793	744	188	at	at	ADP
inlawrev-3793	744	189	that	that	PRON
inlawrev-3793	744	190	time.^^	time.^^	NOUN
inlawrev-3793	744	191	'	'	PUNCT
inlawrev-3793	744	192	the	the	DET
inlawrev-3793	744	193	tax	tax	NOUN
inlawrev-3793	744	194	court	court	NOUN
inlawrev-3793	744	195	further	far	ADV
inlawrev-3793	744	196	held	hold	VERB
inlawrev-3793	744	197	that	that	SCONJ
inlawrev-3793	744	198	the	the	DET
inlawrev-3793	744	199	assessor	assessor	NOUN
inlawrev-3793	744	200	's	's	PART
inlawrev-3793	744	201	lack	lack	NOUN
inlawrev-3793	744	202	of	of	ADP
inlawrev-3793	744	203	response	response	NOUN
inlawrev-3793	744	204	to	to	ADP
inlawrev-3793	744	205	any	any	PRON
inlawrev-3793	744	206	of	of	ADP
inlawrev-3793	744	207	shoopman	shoopman	NOUN
inlawrev-3793	744	208	'	'	PART
inlawrev-3793	744	209	s	s	NOUN
inlawrev-3793	744	210	arguments	argument	NOUN
inlawrev-3793	744	211	is	be	AUX
inlawrev-3793	744	212	"	"	PUNCT
inlawrev-3793	744	213	akin	akin	ADJ
inlawrev-3793	744	214	to	to	ADP
inlawrev-3793	744	215	failure	failure	NOUN
inlawrev-3793	744	216	to	to	PART
inlawrev-3793	744	217	file	file	VERB
inlawrev-3793	744	218	a	a	DET
inlawrev-3793	744	219	brief	brief	NOUN
inlawrev-3793	744	220	.	.	PUNCT
inlawrev-3793	744	221	"^^^	"^^^	PUNCT
inlawrev-3793	745	1	therefore	therefore	ADV
inlawrev-3793	745	2	,	,	PUNCT
inlawrev-3793	745	3	the	the	DET
inlawrev-3793	745	4	tax	tax	NOUN
inlawrev-3793	745	5	court	court	NOUN
inlawrev-3793	745	6	held	hold	VERB
inlawrev-3793	745	7	that	that	SCONJ
inlawrev-3793	745	8	if	if	SCONJ
inlawrev-3793	745	9	shoopman	shoopman	NOUN
inlawrev-3793	745	10	showed	show	VERB
inlawrev-3793	745	11	the	the	DET
inlawrev-3793	745	12	prima	prima	PROPN
inlawrev-3793	745	13	facie	facie	NOUN
inlawrev-3793	745	14	case	case	NOUN
inlawrev-3793	745	15	that	that	SCONJ
inlawrev-3793	745	16	an	an	DET
inlawrev-3793	745	17	error	error	NOUN
inlawrev-3793	745	18	was	be	AUX
inlawrev-3793	745	19	made	make	VERB
inlawrev-3793	745	20	,	,	PUNCT
inlawrev-3793	745	21	this	this	PRON
inlawrev-3793	745	22	was	be	AUX
inlawrev-3793	745	23	enough	enough	ADJ
inlawrev-3793	745	24	to	to	PART
inlawrev-3793	745	25	reverse	reverse	VERB
inlawrev-3793	745	26	the	the	DET
inlawrev-3793	745	27	ibtr	ibtr	NOUN
inlawrev-3793	745	28	's	's	PART
inlawrev-3793	745	29	determination.^^^	determination.^^^	NOUN
inlawrev-3793	745	30	the	the	DET
inlawrev-3793	745	31	tax	tax	NOUN
inlawrev-3793	745	32	court	court	NOUN
inlawrev-3793	745	33	held	hold	VERB
inlawrev-3793	745	34	that	that	DET
inlawrev-3793	745	35	shoopman	shoopman	NOUN
inlawrev-3793	745	36	'	'	PART
inlawrev-3793	745	37	s	s	NOUN
inlawrev-3793	745	38	evidence	evidence	NOUN
inlawrev-3793	745	39	that	that	SCONJ
inlawrev-3793	745	40	the	the	DET
inlawrev-3793	745	41	ibtr	ibtr	VERB
inlawrev-3793	745	42	ignored	ignore	VERB
inlawrev-3793	745	43	the	the	DET
inlawrev-3793	745	44	recommendations	recommendation	NOUN
inlawrev-3793	745	45	of	of	ADP
inlawrev-3793	745	46	its	its	PRON
inlawrev-3793	745	47	hearing	hearing	NOUN
inlawrev-3793	745	48	officer	officer	NOUN
inlawrev-3793	745	49	was	be	AUX
inlawrev-3793	745	50	a	a	DET
inlawrev-3793	745	51	prima	prima	NOUN
inlawrev-3793	745	52	facie	facie	NOUN
inlawrev-3793	745	53	showing	showing	NOUN
inlawrev-3793	745	54	of	of	ADP
inlawrev-3793	745	55	error	error	NOUN
inlawrev-3793	745	56	,	,	PUNCT
inlawrev-3793	745	57	and	and	CCONJ
inlawrev-3793	745	58	therefore	therefore	ADV
inlawrev-3793	745	59	the	the	DET
inlawrev-3793	745	60	tax	tax	NOUN
inlawrev-3793	745	61	court	court	NOUN
inlawrev-3793	745	62	remanded	remand	VERB
inlawrev-3793	745	63	the	the	DET
inlawrev-3793	745	64	case	case	NOUN
inlawrev-3793	745	65	for	for	ADP
inlawrev-3793	745	66	the	the	DET
inlawrev-3793	745	67	ibtr	ibtr	NOUN
inlawrev-3793	745	68	to	to	PART
inlawrev-3793	745	69	value	value	VERB
inlawrev-3793	745	70	the	the	DET
inlawrev-3793	745	71	land	land	NOUN
inlawrev-3793	745	72	as	as	SCONJ
inlawrev-3793	745	73	the	the	DET
inlawrev-3793	745	74	hearing	hearing	NOUN
inlawrev-3793	745	75	officer	officer	NOUN
inlawrev-3793	745	76	recommended.^^"^	recommended.^^"^	VERB
inlawrev-3793	745	77	7	7	NUM
inlawrev-3793	745	78	.	.	PUNCT
inlawrev-3793	745	79	knox	knox	PROPN
inlawrev-3793	745	80	county	county	PROPN
inlawrev-3793	745	81	property	property	NOUN
inlawrev-3793	745	82	tax	tax	NOUN
inlawrev-3793	745	83	assessment	assessment	NOUN
inlawrev-3793	745	84	board	board	NOUN
inlawrev-3793	745	85	of	of	ADP
inlawrev-3793	745	86	appeals	appeals	PROPN
inlawrev-3793	745	87	v.	v.	ADP
inlawrev-3793	745	88	grandview	grandview	PROPN
inlawrev-3793	745	89	care	care	PROPN
inlawrev-3793	745	90	,	,	PUNCT
inlawrev-3793	745	91	inc.^^^—knox	inc.^^^—knox	PROPN
inlawrev-3793	745	92	county	county	NOUN
inlawrev-3793	745	93	property	property	NOUN
inlawrev-3793	745	94	tax	tax	NOUN
inlawrev-3793	745	95	assessment	assessment	NOUN
inlawrev-3793	745	96	board	board	NOUN
inlawrev-3793	745	97	of	of	ADP
inlawrev-3793	745	98	appeals	appeals	PROPN
inlawrev-3793	745	99	appealed	appeal	VERB
inlawrev-3793	745	100	the	the	DET
inlawrev-3793	745	101	ibtr	ibtr	NOUN
inlawrev-3793	745	102	'	'	PART
inlawrev-3793	745	103	s	s	NOUN
inlawrev-3793	745	104	determination	determination	NOUN
inlawrev-3793	745	105	to	to	PART
inlawrev-3793	745	106	grant	grant	VERB
inlawrev-3793	745	107	grandview	grandview	PROPN
inlawrev-3793	745	108	care	care	PROPN
inlawrev-3793	745	109	,	,	PUNCT
inlawrev-3793	745	110	inc	inc	PROPN
inlawrev-3793	745	111	.	.	PROPN
inlawrev-3793	746	1	(	(	PUNCT
inlawrev-3793	746	2	"	"	PUNCT
inlawrev-3793	746	3	grandview	grandview	NOUN
inlawrev-3793	746	4	"	"	PUNCT
inlawrev-3793	746	5	)	)	PUNCT
inlawrev-3793	746	6	a	a	DET
inlawrev-3793	746	7	property	property	NOUN
inlawrev-3793	746	8	tax	tax	NOUN
inlawrev-3793	746	9	exemption	exemption	NOUN
inlawrev-3793	746	10	for	for	ADP
inlawrev-3793	746	11	its	its	PRON
inlawrev-3793	746	12	bridgepointe	bridgepointe	NOUN
inlawrev-3793	746	13	nursing	nursing	NOUN
inlawrev-3793	746	14	home	home	NOUN
inlawrev-3793	746	15	(	(	PUNCT
inlawrev-3793	746	16	"	"	PUNCT
inlawrev-3793	746	17	bridgepointe	bridgepointe	NOUN
inlawrev-3793	746	18	"	"	PUNCT
inlawrev-3793	746	19	)	)	PUNCT
inlawrev-3793	746	20	,	,	PUNCT
inlawrev-3793	746	21	specifically	specifically	ADV
inlawrev-3793	746	22	the	the	DET
inlawrev-3793	746	23	ibtr	ibtr	NOUN
inlawrev-3793	746	24	's	's	PART
inlawrev-3793	746	25	holding	hold	VERB
inlawrev-3793	746	26	that	that	DET
inlawrev-3793	746	27	bridgepointe	bridgepointe	NOUN
inlawrev-3793	746	28	qualified	qualified	ADJ
inlawrev-3793	746	29	for	for	ADP
inlawrev-3793	746	30	the	the	DET
inlawrev-3793	746	31	charitable	charitable	ADJ
inlawrev-3793	746	32	purposes	purpose	NOUN
inlawrev-3793	746	33	exemption	exemption	NOUN
inlawrev-3793	746	34	under	under	ADP
inlawrev-3793	746	35	indiana	indiana	PROPN
inlawrev-3793	746	36	code	code	PROPN
inlawrev-3793	746	37	section	section	NOUN
inlawrev-3793	746	38	6	6	NUM
inlawrev-3793	746	39	-	-	SYM
inlawrev-3793	746	40	1	1	NUM
inlawrev-3793	746	41	.	.	PUNCT
inlawrev-3793	747	1	1	1	NUM
inlawrev-3793	747	2	-	-	SYM
inlawrev-3793	747	3	10	10	NUM
inlawrev-3793	747	4	-	-	PUNCT
inlawrev-3793	747	5	16.^^^	16.^^^	NUM
inlawrev-3793	747	6	bridgepointe	bridgepointe	NOUN
inlawrev-3793	747	7	is	be	AUX
inlawrev-3793	747	8	a	a	DET
inlawrev-3793	747	9	nursing	nursing	NOUN
inlawrev-3793	747	10	home	home	NOUN
inlawrev-3793	747	11	in	in	ADP
inlawrev-3793	747	12	vincennes	vincenne	NOUN
inlawrev-3793	747	13	with	with	ADP
inlawrev-3793	747	14	ninety	ninety	NUM
inlawrev-3793	747	15	-	-	PUNCT
inlawrev-3793	747	16	eight	eight	NUM
inlawrev-3793	747	17	residents	resident	NOUN
inlawrev-3793	747	18	,	,	PUNCT
inlawrev-3793	747	19	and	and	CCONJ
inlawrev-3793	747	20	although	although	SCONJ
inlawrev-3793	747	21	they	they	PRON
inlawrev-3793	747	22	charge	charge	VERB
inlawrev-3793	747	23	a	a	DET
inlawrev-3793	747	24	monthly	monthly	ADJ
inlawrev-3793	747	25	fee	fee	NOUN
inlawrev-3793	747	26	,	,	PUNCT
inlawrev-3793	747	27	they	they	PRON
inlawrev-3793	747	28	do	do	AUX
inlawrev-3793	747	29	not	not	PART
inlawrev-3793	747	30	turn	turn	VERB
inlawrev-3793	747	31	anyone	anyone	PRON
inlawrev-3793	747	32	away	away	ADV
inlawrev-3793	747	33	because	because	SCONJ
inlawrev-3793	747	34	they	they	PRON
inlawrev-3793	747	35	can	can	AUX
inlawrev-3793	747	36	not	not	PART
inlawrev-3793	747	37	pay	pay	VERB
inlawrev-3793	747	38	the	the	DET
inlawrev-3793	747	39	fee.^^^	fee.^^^	PROPN
inlawrev-3793	747	40	grandview	grandview	PROPN
inlawrev-3793	747	41	has	have	AUX
inlawrev-3793	747	42	also	also	ADV
inlawrev-3793	747	43	been	be	AUX
inlawrev-3793	747	44	classified	classify	VERB
inlawrev-3793	747	45	by	by	ADP
inlawrev-3793	747	46	the	the	DET
inlawrev-3793	747	47	internal	internal	ADJ
inlawrev-3793	747	48	revenue	revenue	NOUN
inlawrev-3793	747	49	service	service	NOUN
inlawrev-3793	747	50	as	as	ADP
inlawrev-3793	747	51	a	a	DET
inlawrev-3793	747	52	501(c)(3	501(c)(3	NUM
inlawrev-3793	747	53	)	)	PUNCT
inlawrev-3793	747	54	organization	organization	NOUN
inlawrev-3793	747	55	,	,	PUNCT
inlawrev-3793	747	56	and	and	CCONJ
inlawrev-3793	747	57	all	all	DET
inlawrev-3793	747	58	bridgepointe	bridgepointe	NOUN
inlawrev-3793	747	59	residents	resident	NOUN
inlawrev-3793	747	60	must	must	AUX
inlawrev-3793	747	61	be	be	AUX
inlawrev-3793	747	62	at	at	ADV
inlawrev-3793	747	63	least	least	ADJ
inlawrev-3793	747	64	fifty	fifty	NUM
inlawrev-3793	747	65	-	-	PUNCT
inlawrev-3793	747	66	five	five	NUM
inlawrev-3793	747	67	years	year	NOUN
inlawrev-3793	747	68	old	old	ADJ
inlawrev-3793	747	69	and/or	and/or	CCONJ
inlawrev-3793	747	70	mentally	mentally	ADV
inlawrev-3793	747	71	or	or	CCONJ
inlawrev-3793	747	72	physically	physically	ADV
inlawrev-3793	747	73	disabled.^^^	disabled.^^^	PROPN
inlawrev-3793	747	74	grandview	grandview	PROPN
inlawrev-3793	747	75	contracted	contract	VERB
inlawrev-3793	747	76	with	with	ADP
inlawrev-3793	747	77	trilogy	trilogy	NOUN
inlawrev-3793	747	78	health	health	NOUN
inlawrev-3793	747	79	services	service	NOUN
inlawrev-3793	747	80	,	,	PUNCT
inlawrev-3793	747	81	llc	llc	PROPN
inlawrev-3793	747	82	(	(	PUNCT
inlawrev-3793	747	83	"	"	PUNCT
inlawrev-3793	747	84	trilogy	trilogy	NOUN
inlawrev-3793	747	85	"	"	PUNCT
inlawrev-3793	747	86	)	)	PUNCT
inlawrev-3793	747	87	,	,	PUNCT
inlawrev-3793	747	88	a	a	DET
inlawrev-3793	747	89	for	for	ADP
inlawrev-3793	747	90	-	-	PUNCT
inlawrev-3793	747	91	profit	profit	NOUN
inlawrev-3793	747	92	company	company	NOUN
inlawrev-3793	747	93	,	,	PUNCT
inlawrev-3793	747	94	to	to	PART
inlawrev-3793	747	95	operate	operate	VERB
inlawrev-3793	747	96	317	317	NUM
inlawrev-3793	748	1	.	.	PUNCT
inlawrev-3793	748	2	mat	mat	PROPN
inlawrev-3793	748	3	664	664	NUM
inlawrev-3793	748	4	.	.	PROPN
inlawrev-3793	748	5	318	318	NUM
inlawrev-3793	748	6	.	.	PUNCT
inlawrev-3793	749	1	i	i	PRON
inlawrev-3793	749	2	d.	d.	PROPN
inlawrev-3793	749	3	319	319	NUM
inlawrev-3793	749	4	.	.	PUNCT
inlawrev-3793	750	1	/^.	/^.	PUNCT
inlawrev-3793	750	2	at	at	ADP
inlawrev-3793	750	3	665	665	NUM
inlawrev-3793	750	4	.	.	PUNCT
inlawrev-3793	750	5	320	320	NUM
inlawrev-3793	750	6	.	.	PUNCT
inlawrev-3793	751	1	/^.	/^.	PUNCT
inlawrev-3793	752	1	at	at	ADP
inlawrev-3793	752	2	666	666	NUM
inlawrev-3793	752	3	.	.	NOUN
inlawrev-3793	752	4	321	321	NUM
inlawrev-3793	752	5	.	.	PUNCT
inlawrev-3793	753	1	i	i	PRON
inlawrev-3793	753	2	d.	d.	PROPN
inlawrev-3793	753	3	322	322	NUM
inlawrev-3793	753	4	.	.	PUNCT
inlawrev-3793	754	1	i	i	PRON
inlawrev-3793	754	2	d	d	PROPN
inlawrev-3793	754	3	(	(	PUNCT
inlawrev-3793	754	4	citing	cite	VERB
inlawrev-3793	754	5	hacker	hacker	NOUN
inlawrev-3793	754	6	v.	v.	PROPN
inlawrev-3793	754	7	holland	holland	PROPN
inlawrev-3793	754	8	,	,	PUNCT
inlawrev-3793	754	9	575	575	NUM
inlawrev-3793	754	10	n.e.2d	n.e.2d	NOUN
inlawrev-3793	754	11	675	675	NUM
inlawrev-3793	754	12	,	,	PUNCT
inlawrev-3793	754	13	676	676	NUM
inlawrev-3793	754	14	(	(	PUNCT
inlawrev-3793	754	15	ind	ind	NOUN
inlawrev-3793	754	16	.	.	PUNCT
inlawrev-3793	755	1	ct	ct	PROPN
inlawrev-3793	755	2	.	.	PUNCT
inlawrev-3793	756	1	app	app	PROPN
inlawrev-3793	756	2	.	.	PROPN
inlawrev-3793	756	3	1991	1991	NUM
inlawrev-3793	756	4	)	)	PUNCT
inlawrev-3793	756	5	)	)	PUNCT
inlawrev-3793	756	6	.	.	PUNCT
inlawrev-3793	757	1	323	323	NUM
inlawrev-3793	757	2	.	.	PUNCT
inlawrev-3793	758	1	i	i	PRON
inlawrev-3793	758	2	d.	d.	PROPN
inlawrev-3793	758	3	2x661	2x661	NUM
inlawrev-3793	758	4	.	.	PUNCT
inlawrev-3793	759	1	324	324	NUM
inlawrev-3793	759	2	.	.	PUNCT
inlawrev-3793	760	1	i	i	PRON
inlawrev-3793	760	2	d	d	PROPN
inlawrev-3793	760	3	325	325	NUM
inlawrev-3793	760	4	.	.	PUNCT
inlawrev-3793	761	1	826	826	NUM
inlawrev-3793	761	2	n.e.2d	n.e.2d	NOUN
inlawrev-3793	761	3	177	177	NUM
inlawrev-3793	761	4	(	(	PUNCT
inlawrev-3793	761	5	ind	ind	NOUN
inlawrev-3793	761	6	.	.	PUNCT
inlawrev-3793	762	1	tax	tax	PROPN
inlawrev-3793	762	2	ct	ct	PROPN
inlawrev-3793	762	3	.	.	PROPN
inlawrev-3793	762	4	2005	2005	NUM
inlawrev-3793	762	5	)	)	PUNCT
inlawrev-3793	762	6	.	.	PUNCT
inlawrev-3793	763	1	326	326	NUM
inlawrev-3793	763	2	.	.	PUNCT
inlawrev-3793	764	1	/d	/d	PUNCT
inlawrev-3793	764	2	at	at	ADP
inlawrev-3793	764	3	179	179	NUM
inlawrev-3793	764	4	.	.	PUNCT
inlawrev-3793	765	1	327	327	NUM
inlawrev-3793	765	2	.	.	PUNCT
inlawrev-3793	765	3	m.	m.	NOUN
inlawrev-3793	765	4	at	at	ADP
inlawrev-3793	765	5	179	179	NUM
inlawrev-3793	765	6	-	-	SYM
inlawrev-3793	765	7	80	80	NUM
inlawrev-3793	765	8	.	.	PUNCT
inlawrev-3793	766	1	328	328	NUM
inlawrev-3793	766	2	.	.	PUNCT
inlawrev-3793	767	1	matl79n.l&n.2	matl79n.l&n.2	PROPN
inlawrev-3793	767	2	.	.	PROPN
inlawrev-3793	767	3	1268	1268	NUM
inlawrev-3793	767	4	indiana	indiana	PROPN
inlawrev-3793	767	5	law	law	PROPN
inlawrev-3793	767	6	review	review	NOUN
inlawrev-3793	767	7	[	[	X
inlawrev-3793	767	8	vol	vol	NOUN
inlawrev-3793	767	9	.	.	PUNCT
inlawrev-3793	767	10	39	39	NUM
inlawrev-3793	767	11	:	:	SYM
inlawrev-3793	767	12	1239	1239	NUM
inlawrev-3793	767	13	bridgepointe	bridgepointe	NOUN
inlawrev-3793	767	14	for	for	ADP
inlawrev-3793	767	15	a	a	DET
inlawrev-3793	767	16	monthly	monthly	ADJ
inlawrev-3793	767	17	fee	fee	NOUN
inlawrev-3793	767	18	of$	of$	SYM
inlawrev-3793	767	19	1	1	NUM
inlawrev-3793	767	20	7,000.^^^	7,000.^^^	NUM
inlawrev-3793	767	21	trilogy	trilogy	NOUN
inlawrev-3793	767	22	was	be	AUX
inlawrev-3793	767	23	responsible	responsible	ADJ
inlawrev-3793	767	24	for	for	ADP
inlawrev-3793	767	25	paying	pay	VERB
inlawrev-3793	767	26	payroll	payroll	NOUN
inlawrev-3793	767	27	,	,	PUNCT
inlawrev-3793	767	28	paying	pay	VERB
inlawrev-3793	767	29	operating	operating	NOUN
inlawrev-3793	767	30	expenses	expense	NOUN
inlawrev-3793	767	31	,	,	PUNCT
inlawrev-3793	767	32	personnel	personnel	NOUN
inlawrev-3793	767	33	matters	matter	NOUN
inlawrev-3793	767	34	,	,	PUNCT
inlawrev-3793	767	35	maintenance	maintenance	NOUN
inlawrev-3793	767	36	ofbuildings	ofbuilding	NOUN
inlawrev-3793	767	37	,	,	PUNCT
inlawrev-3793	767	38	etc.^^^	etc.^^^	PROPN
inlawrev-3793	767	39	trilogy	trilogy	NOUN
inlawrev-3793	767	40	paid	pay	VERB
inlawrev-3793	767	41	the	the	DET
inlawrev-3793	767	42	payroll	payroll	NOUN
inlawrev-3793	767	43	and	and	CCONJ
inlawrev-3793	767	44	operating	operating	NOUN
inlawrev-3793	767	45	expenses	expense	NOUN
inlawrev-3793	767	46	from	from	ADP
inlawrev-3793	767	47	grandview	grandview	NOUN
inlawrev-3793	767	48	's	's	PART
inlawrev-3793	767	49	accounts	account	NOUN
inlawrev-3793	767	50	as	as	SCONJ
inlawrev-3793	767	51	an	an	DET
inlawrev-3793	767	52	authorized	authorized	ADJ
inlawrev-3793	767	53	signatory.^^^	signatory.^^^	NOUN
inlawrev-3793	767	54	ptaboa	ptaboa	NOUN
inlawrev-3793	767	55	denied	deny	VERB
inlawrev-3793	767	56	the	the	DET
inlawrev-3793	767	57	charitable	charitable	ADJ
inlawrev-3793	767	58	exemption	exemption	NOUN
inlawrev-3793	767	59	,	,	PUNCT
inlawrev-3793	767	60	holding	hold	VERB
inlawrev-3793	767	61	that	that	SCONJ
inlawrev-3793	767	62	the	the	DET
inlawrev-3793	767	63	contract	contract	NOUN
inlawrev-3793	767	64	with	with	ADP
inlawrev-3793	767	65	trilogy	trilogy	NOUN
inlawrev-3793	767	66	made	make	VERB
inlawrev-3793	767	67	bridgepointe	bridgepointe	NOUN
inlawrev-3793	767	68	a	a	DET
inlawrev-3793	767	69	for	for	ADP
inlawrev-3793	767	70	-	-	PUNCT
inlawrev-3793	767	71	profit	profit	NOUN
inlawrev-3793	767	72	operation.^"^^	operation.^"^^	NOUN
inlawrev-3793	767	73	the	the	DET
inlawrev-3793	767	74	ibtr	ibtr	VERB
inlawrev-3793	767	75	held	hold	VERB
inlawrev-3793	767	76	that	that	SCONJ
inlawrev-3793	767	77	since	since	SCONJ
inlawrev-3793	767	78	the	the	DET
inlawrev-3793	767	79	purpose	purpose	NOUN
inlawrev-3793	767	80	of	of	ADP
inlawrev-3793	767	81	bridgepointe	bridgepointe	NOUN
inlawrev-3793	767	82	is	be	AUX
inlawrev-3793	767	83	to	to	PART
inlawrev-3793	767	84	provide	provide	VERB
inlawrev-3793	767	85	housing	housing	NOUN
inlawrev-3793	767	86	and	and	CCONJ
inlawrev-3793	767	87	care	care	VERB
inlawrev-3793	767	88	to	to	ADP
inlawrev-3793	767	89	the	the	DET
inlawrev-3793	767	90	elderly	elderly	ADJ
inlawrev-3793	767	91	,	,	PUNCT
inlawrev-3793	767	92	which	which	PRON
inlawrev-3793	767	93	has	have	AUX
inlawrev-3793	767	94	been	be	AUX
inlawrev-3793	767	95	held	hold	VERB
inlawrev-3793	767	96	by	by	ADP
inlawrev-3793	767	97	the	the	DET
inlawrev-3793	767	98	tax	tax	NOUN
inlawrev-3793	767	99	court	court	NOUN
inlawrev-3793	767	100	to	to	PART
inlawrev-3793	767	101	be	be	AUX
inlawrev-3793	767	102	a	a	DET
inlawrev-3793	767	103	charitable	charitable	ADJ
inlawrev-3793	767	104	purpose	purpose	NOUN
inlawrev-3793	767	105	,	,	PUNCT
inlawrev-3793	767	106	then	then	ADV
inlawrev-3793	767	107	grandview	grandview	PROPN
inlawrev-3793	767	108	is	be	AUX
inlawrev-3793	767	109	entitled	entitle	VERB
inlawrev-3793	767	110	to	to	ADP
inlawrev-3793	767	111	the	the	DET
inlawrev-3793	767	112	charitable	charitable	ADJ
inlawrev-3793	767	113	exemption	exemption	NOUN
inlawrev-3793	767	114	whether	whether	SCONJ
inlawrev-3793	767	115	it	it	PRON
inlawrev-3793	767	116	manages	manage	VERB
inlawrev-3793	767	117	the	the	DET
inlawrev-3793	767	118	bridgepointe	bridgepointe	NOUN
inlawrev-3793	767	119	facility	facility	NOUN
inlawrev-3793	767	120	itself	itself	PRON
inlawrev-3793	767	121	or	or	CCONJ
inlawrev-3793	767	122	contracts	contract	NOUN
inlawrev-3793	767	123	with	with	ADP
inlawrev-3793	767	124	a	a	DET
inlawrev-3793	767	125	management	management	NOUN
inlawrev-3793	767	126	company.^^^	company.^^^	NOUN
inlawrev-3793	767	127	ptaboa	ptaboa	NOUN
inlawrev-3793	767	128	appealed	appeal	VERB
inlawrev-3793	767	129	to	to	ADP
inlawrev-3793	767	130	the	the	DET
inlawrev-3793	767	131	tax	tax	NOUN
inlawrev-3793	767	132	court	court	NOUN
inlawrev-3793	767	133	,	,	PUNCT
inlawrev-3793	767	134	claiming	claim	VERB
inlawrev-3793	767	135	that	that	SCONJ
inlawrev-3793	767	136	the	the	DET
inlawrev-3793	767	137	ibtr	ibtr	NOUN
inlawrev-3793	767	138	's	's	PART
inlawrev-3793	767	139	determination	determination	NOUN
inlawrev-3793	767	140	was	be	AUX
inlawrev-3793	767	141	in	in	ADP
inlawrev-3793	767	142	error	error	NOUN
inlawrev-3793	767	143	for	for	ADP
inlawrev-3793	767	144	three	three	NUM
inlawrev-3793	767	145	reasons.^^"^	reasons.^^"^	NOUN
inlawrev-3793	767	146	indiana	indiana	PROPN
inlawrev-3793	767	147	code	code	PROPN
inlawrev-3793	767	148	section	section	NOUN
inlawrev-3793	767	149	61.1	61.1	NUM
inlawrev-3793	767	150	-	-	SYM
inlawrev-3793	767	151	10	10	NUM
inlawrev-3793	767	152	-	-	SYM
inlawrev-3793	767	153	16	16	NUM
inlawrev-3793	767	154	provides	provide	VERB
inlawrev-3793	767	155	"	"	PUNCT
inlawrev-3793	767	156	[	[	X
inlawrev-3793	767	157	a]ll	a]ll	NOUN
inlawrev-3793	767	158	or	or	CCONJ
inlawrev-3793	767	159	part	part	NOUN
inlawrev-3793	767	160	of	of	ADP
inlawrev-3793	767	161	a	a	DET
inlawrev-3793	767	162	building	building	NOUN
inlawrev-3793	767	163	is	be	AUX
inlawrev-3793	767	164	exempt	exempt	ADJ
inlawrev-3793	767	165	from	from	ADP
inlawrev-3793	767	166	property	property	NOUN
inlawrev-3793	767	167	taxation	taxation	NOUN
inlawrev-3793	767	168	if	if	SCONJ
inlawrev-3793	767	169	it	it	PRON
inlawrev-3793	767	170	is	be	AUX
inlawrev-3793	767	171	owned	own	VERB
inlawrev-3793	767	172	,	,	PUNCT
inlawrev-3793	767	173	occupied	occupy	VERB
inlawrev-3793	767	174	,	,	PUNCT
inlawrev-3793	767	175	and	and	CCONJ
inlawrev-3793	767	176	used	use	VERB
inlawrev-3793	767	177	...	...	PUNCT
inlawrev-3793	767	178	for	for	ADP
inlawrev-3793	767	179	educational	educational	ADJ
inlawrev-3793	767	180	,	,	PUNCT
inlawrev-3793	767	181	literary	literary	ADJ
inlawrev-3793	767	182	,	,	PUNCT
inlawrev-3793	767	183	scientific	scientific	ADJ
inlawrev-3793	767	184	,	,	PUNCT
inlawrev-3793	767	185	religious	religious	ADJ
inlawrev-3793	767	186	or	or	CCONJ
inlawrev-3793	767	187	charitable	charitable	ADJ
inlawrev-3793	767	188	purposes	purpose	NOUN
inlawrev-3793	767	189	.	.	PUNCT
inlawrev-3793	767	190	"^^^	"^^^	PUNCT
inlawrev-3793	768	1	ptaboa	ptaboa	PROPN
inlawrev-3793	768	2	claimed	claim	VERB
inlawrev-3793	768	3	that	that	SCONJ
inlawrev-3793	768	4	grandview	grandview	PROPN
inlawrev-3793	768	5	was	be	AUX
inlawrev-3793	768	6	not	not	PART
inlawrev-3793	768	7	affiliated	affiliate	VERB
inlawrev-3793	768	8	with	with	ADP
inlawrev-3793	768	9	a	a	DET
inlawrev-3793	768	10	religious	religious	ADJ
inlawrev-3793	768	11	organization	organization	NOUN
inlawrev-3793	768	12	,	,	PUNCT
inlawrev-3793	768	13	so	so	SCONJ
inlawrev-3793	768	14	there	there	PRON
inlawrev-3793	768	15	was	be	VERB
inlawrev-3793	768	16	"	"	PUNCT
inlawrev-3793	768	17	lack	lack	NOUN
inlawrev-3793	768	18	of	of	ADP
inlawrev-3793	768	19	an	an	DET
inlawrev-3793	768	20	identifiable	identifiable	ADJ
inlawrev-3793	768	21	charity	charity	NOUN
inlawrev-3793	768	22	.	.	PUNCT
inlawrev-3793	769	1	""^	""^	NOUN
inlawrev-3793	769	2	next	next	ADJ
inlawrev-3793	769	3	ptaboa	ptaboa	NOUN
inlawrev-3793	769	4	claimed	claim	VERB
inlawrev-3793	769	5	that	that	SCONJ
inlawrev-3793	769	6	grandview	grandview	PROPN
inlawrev-3793	769	7	may	may	AUX
inlawrev-3793	769	8	have	have	AUX
inlawrev-3793	769	9	owned	own	VERB
inlawrev-3793	769	10	,	,	PUNCT
inlawrev-3793	769	11	but	but	CCONJ
inlawrev-3793	769	12	did	do	AUX
inlawrev-3793	769	13	not	not	PART
inlawrev-3793	769	14	"	"	PUNCT
inlawrev-3793	769	15	occupy	occupy	VERB
inlawrev-3793	769	16	"	"	PUNCT
inlawrev-3793	769	17	or	or	CCONJ
inlawrev-3793	769	18	"	"	PUNCT
inlawrev-3793	769	19	use	use	VERB
inlawrev-3793	769	20	"	"	PUNCT
inlawrev-3793	769	21	the	the	DET
inlawrev-3793	769	22	property	property	NOUN
inlawrev-3793	769	23	as	as	SCONJ
inlawrev-3793	769	24	required	require	VERB
inlawrev-3793	769	25	by	by	ADP
inlawrev-3793	769	26	the	the	DET
inlawrev-3793	769	27	statute.^^^	statute.^^^	PROPN
inlawrev-3793	769	28	lastly	lastly	ADV
inlawrev-3793	769	29	,	,	PUNCT
inlawrev-3793	769	30	ptaboa	ptaboa	NOUN
inlawrev-3793	769	31	claimed	claim	VERB
inlawrev-3793	769	32	that	that	SCONJ
inlawrev-3793	769	33	grandview	grandview	NOUN
inlawrev-3793	769	34	and	and	CCONJ
inlawrev-3793	769	35	trilogy	trilogy	NOUN
inlawrev-3793	769	36	were	be	AUX
inlawrev-3793	769	37	operating	operate	VERB
inlawrev-3793	769	38	this	this	DET
inlawrev-3793	769	39	nursing	nursing	NOUN
inlawrev-3793	769	40	home	home	NOUN
inlawrev-3793	769	41	to	to	PART
inlawrev-3793	769	42	generate	generate	VERB
inlawrev-3793	769	43	a	a	DET
inlawrev-3793	769	44	profit	profit	NOUN
inlawrev-3793	769	45	,	,	PUNCT
inlawrev-3793	769	46	which	which	PRON
inlawrev-3793	769	47	was	be	AUX
inlawrev-3793	769	48	clearly	clearly	ADV
inlawrev-3793	769	49	outside	outside	ADP
inlawrev-3793	769	50	the	the	DET
inlawrev-3793	769	51	intent	intent	NOUN
inlawrev-3793	769	52	of	of	ADP
inlawrev-3793	769	53	the	the	DET
inlawrev-3793	769	54	exemption.^^^	exemption.^^^	NOUN
inlawrev-3793	769	55	the	the	DET
inlawrev-3793	769	56	tax	tax	NOUN
inlawrev-3793	769	57	court	court	NOUN
inlawrev-3793	769	58	dismissed	dismiss	VERB
inlawrev-3793	769	59	the	the	DET
inlawrev-3793	769	60	first	first	ADJ
inlawrev-3793	769	61	argument	argument	NOUN
inlawrev-3793	769	62	,	,	PUNCT
inlawrev-3793	769	63	holding	hold	VERB
inlawrev-3793	769	64	that	that	DET
inlawrev-3793	769	65	bridgepointe	bridgepointe	NOUN
inlawrev-3793	769	66	need	need	AUX
inlawrev-3793	769	67	only	only	ADV
inlawrev-3793	769	68	be	be	AUX
inlawrev-3793	769	69	owned	own	VERB
inlawrev-3793	769	70	,	,	PUNCT
inlawrev-3793	769	71	occupied	occupy	VERB
inlawrev-3793	769	72	,	,	PUNCT
inlawrev-3793	769	73	and	and	CCONJ
inlawrev-3793	769	74	used	use	VERB
inlawrev-3793	769	75	for	for	ADP
inlawrev-3793	769	76	a	a	DET
inlawrev-3793	769	77	charitable	charitable	ADJ
inlawrev-3793	769	78	purpose	purpose	NOUN
inlawrev-3793	769	79	,	,	PUNCT
inlawrev-3793	769	80	and	and	CCONJ
inlawrev-3793	769	81	that	that	SCONJ
inlawrev-3793	769	82	neither	neither	CCONJ
inlawrev-3793	769	83	bridgepointe	bridgepointe	NOUN
inlawrev-3793	769	84	nor	nor	CCONJ
inlawrev-3793	769	85	grandview	grandview	PROPN
inlawrev-3793	769	86	were	be	AUX
inlawrev-3793	769	87	required	require	VERB
inlawrev-3793	769	88	to	to	PART
inlawrev-3793	769	89	be	be	AUX
inlawrev-3793	769	90	affiliated	affiliate	VERB
inlawrev-3793	769	91	with	with	ADP
inlawrev-3793	769	92	a	a	DET
inlawrev-3793	769	93	religious	religious	ADJ
inlawrev-3793	769	94	organization	organization	NOUN
inlawrev-3793	769	95	to	to	PART
inlawrev-3793	769	96	be	be	AUX
inlawrev-3793	769	97	entitled	entitle	VERB
inlawrev-3793	769	98	to	to	ADP
inlawrev-3793	769	99	the	the	DET
inlawrev-3793	769	100	exemption.^^^	exemption.^^^	NOUN
inlawrev-3793	769	101	furthermore	furthermore	ADV
inlawrev-3793	769	102	the	the	DET
inlawrev-3793	769	103	tax	tax	NOUN
inlawrev-3793	769	104	court	court	NOUN
inlawrev-3793	769	105	found	find	VERB
inlawrev-3793	769	106	that	that	SCONJ
inlawrev-3793	769	107	"	"	PUNCT
inlawrev-3793	769	108	indiana	indiana	PROPN
inlawrev-3793	769	109	courts	court	NOUN
inlawrev-3793	769	110	have	have	AUX
inlawrev-3793	769	111	long	long	ADV
inlawrev-3793	769	112	recognized	recognize	VERB
inlawrev-3793	769	113	that	that	SCONJ
inlawrev-3793	769	114	providing	provide	VERB
inlawrev-3793	769	115	care	care	NOUN
inlawrev-3793	769	116	and	and	CCONJ
inlawrev-3793	769	117	comfort	comfort	NOUN
inlawrev-3793	769	118	to	to	ADP
inlawrev-3793	769	119	the	the	DET
inlawrev-3793	769	120	aged	aged	ADJ
inlawrev-3793	769	121	constitutes	constitute	VERB
inlawrev-3793	769	122	a	a	DET
inlawrev-3793	769	123	charitable	charitable	ADJ
inlawrev-3793	769	124	purpose	purpose	NOUN
inlawrev-3793	769	125	.	.	PUNCT
inlawrev-3793	770	1	"^"^^	"^"^^	PUNCT
inlawrev-3793	771	1	the	the	DET
inlawrev-3793	771	2	tax	tax	NOUN
inlawrev-3793	771	3	court	court	NOUN
inlawrev-3793	771	4	also	also	ADV
inlawrev-3793	771	5	disagreed	disagree	VERB
inlawrev-3793	771	6	with	with	ADP
inlawrev-3793	771	7	the	the	DET
inlawrev-3793	771	8	second	second	ADJ
inlawrev-3793	771	9	argument	argument	NOUN
inlawrev-3793	771	10	set	set	VERB
inlawrev-3793	771	11	forth	forth	ADP
inlawrev-3793	771	12	by	by	ADP
inlawrev-3793	771	13	ptaboa	ptaboa	NOUN
inlawrev-3793	771	14	,	,	PUNCT
inlawrev-3793	771	15	holding	hold	VERB
inlawrev-3793	771	16	that	that	SCONJ
inlawrev-3793	771	17	the	the	DET
inlawrev-3793	771	18	entire	entire	ADJ
inlawrev-3793	771	19	building	building	NOUN
inlawrev-3793	771	20	need	need	AUX
inlawrev-3793	771	21	not	not	PART
inlawrev-3793	771	22	be	be	AUX
inlawrev-3793	771	23	solely	solely	ADV
inlawrev-3793	771	24	occupied	occupy	VERB
inlawrev-3793	771	25	,	,	PUNCT
inlawrev-3793	771	26	owned	own	VERB
inlawrev-3793	771	27	,	,	PUNCT
inlawrev-3793	771	28	and	and	CCONJ
inlawrev-3793	771	29	used	use	VERB
inlawrev-3793	771	30	by	by	ADP
inlawrev-3793	771	31	grandview	grandview	PROPN
inlawrev-3793	771	32	,	,	PUNCT
inlawrev-3793	771	33	but	but	CCONJ
inlawrev-3793	771	34	,	,	PUNCT
inlawrev-3793	771	35	[	[	X
inlawrev-3793	771	36	s]tated	s]tate	VERB
inlawrev-3793	771	37	differently	differently	ADV
inlawrev-3793	771	38	:	:	PUNCT
inlawrev-3793	771	39	a	a	DET
inlawrev-3793	771	40	piece	piece	NOUN
inlawrev-3793	771	41	of	of	ADP
inlawrev-3793	771	42	property	property	NOUN
inlawrev-3793	771	43	must	must	AUX
inlawrev-3793	771	44	be	be	AUX
inlawrev-3793	771	45	owned	own	VERB
inlawrev-3793	771	46	for	for	ADP
inlawrev-3793	771	47	charitable	charitable	ADJ
inlawrev-3793	771	48	purposes	purpose	NOUN
inlawrev-3793	771	49	;	;	PUNCT
inlawrev-3793	771	50	a	a	DET
inlawrev-3793	771	51	piece	piece	NOUN
inlawrev-3793	771	52	of	of	ADP
inlawrev-3793	771	53	property	property	NOUN
inlawrev-3793	771	54	must	must	AUX
inlawrev-3793	771	55	be	be	AUX
inlawrev-3793	771	56	occupied	occupy	VERB
inlawrev-3793	771	57	for	for	ADP
inlawrev-3793	771	58	charitable	charitable	ADJ
inlawrev-3793	771	59	purposes	purpose	NOUN
inlawrev-3793	771	60	;	;	PUNCT
inlawrev-3793	771	61	a	a	DET
inlawrev-3793	771	62	piece	piece	NOUN
inlawrev-3793	771	63	of	of	ADP
inlawrev-3793	771	64	property	property	NOUN
inlawrev-3793	771	65	must	must	AUX
inlawrev-3793	771	66	be	be	AUX
inlawrev-3793	771	67	used	use	VERB
inlawrev-3793	771	68	for	for	ADP
inlawrev-3793	771	69	charitable	charitable	ADJ
inlawrev-3793	771	70	purposes	purpose	NOUN
inlawrev-3793	771	71	.	.	PUNCT
inlawrev-3793	772	1	once	once	ADV
inlawrev-3793	772	2	these	these	DET
inlawrev-3793	772	3	three	three	NUM
inlawrev-3793	772	4	elements	element	NOUN
inlawrev-3793	772	5	have	have	AUX
inlawrev-3793	772	6	been	be	AUX
inlawrev-3793	772	7	met	meet	VERB
inlawrev-3793	772	8	,	,	PUNCT
inlawrev-3793	772	9	regardless	regardless	ADV
inlawrev-3793	772	10	of	of	ADP
inlawrev-3793	772	11	by	by	ADP
inlawrev-3793	772	12	whom	whom	PRON
inlawrev-3793	772	13	,	,	PUNCT
inlawrev-3793	772	14	the	the	DET
inlawrev-3793	772	15	property	property	NOUN
inlawrev-3793	772	16	can	can	AUX
inlawrev-3793	772	17	329	329	NUM
inlawrev-3793	772	18	.	.	PUNCT
inlawrev-3793	773	1	mat	mat	PROPN
inlawrev-3793	773	2	180	180	NUM
inlawrev-3793	773	3	.	.	NOUN
inlawrev-3793	773	4	330	330	NUM
inlawrev-3793	773	5	.	.	PUNCT
inlawrev-3793	774	1	i	i	PRON
inlawrev-3793	774	2	d.	d.	PROPN
inlawrev-3793	774	3	331	331	NUM
inlawrev-3793	774	4	.	.	PUNCT
inlawrev-3793	775	1	matl80n.3	matl80n.3	NOUN
inlawrev-3793	775	2	.	.	PUNCT
inlawrev-3793	776	1	332	332	NUM
inlawrev-3793	776	2	.	.	X
inlawrev-3793	776	3	mat	mat	PROPN
inlawrev-3793	776	4	180	180	NUM
inlawrev-3793	776	5	.	.	PUNCT
inlawrev-3793	776	6	333	333	NUM
inlawrev-3793	776	7	.	.	PUNCT
inlawrev-3793	777	1	i	i	PRON
inlawrev-3793	777	2	d.	d.	PROPN
inlawrev-3793	777	3	334	334	NUM
inlawrev-3793	777	4	.	.	PUNCT
inlawrev-3793	778	1	mat	mat	PROPN
inlawrev-3793	778	2	181	181	NUM
inlawrev-3793	778	3	.	.	PUNCT
inlawrev-3793	778	4	335	335	NUM
inlawrev-3793	778	5	.	.	PUNCT
inlawrev-3793	779	1	i	i	PRON
inlawrev-3793	779	2	d.	d.	PROPN
inlawrev-3793	779	3	(	(	PUNCT
inlawrev-3793	779	4	quoting	quote	VERB
inlawrev-3793	779	5	ind	ind	PROPN
inlawrev-3793	779	6	.	.	PUNCT
inlawrev-3793	780	1	code	code	PROPN
inlawrev-3793	780	2	§	§	PROPN
inlawrev-3793	780	3	6	6	NUM
inlawrev-3793	780	4	-	-	SYM
inlawrev-3793	780	5	1.1	1.1	NUM
inlawrev-3793	780	6	-	-	PUNCT
inlawrev-3793	780	7	10	10	NUM
inlawrev-3793	780	8	-	-	SYM
inlawrev-3793	780	9	16	16	NUM
inlawrev-3793	780	10	(	(	PUNCT
inlawrev-3793	780	11	2005	2005	NUM
inlawrev-3793	780	12	)	)	PUNCT
inlawrev-3793	780	13	)	)	PUNCT
inlawrev-3793	780	14	.	.	PUNCT
inlawrev-3793	781	1	336	336	NUM
inlawrev-3793	781	2	.	.	PUNCT
inlawrev-3793	782	1	i	i	PRON
inlawrev-3793	782	2	d.	d.	PROPN
inlawrev-3793	782	3	337	337	NUM
inlawrev-3793	782	4	.	.	PUNCT
inlawrev-3793	783	1	i	i	PRON
inlawrev-3793	783	2	d.	d.	PROPN
inlawrev-3793	783	3	338	338	NUM
inlawrev-3793	783	4	.	.	PUNCT
inlawrev-3793	784	1	i	i	PRON
inlawrev-3793	784	2	d.	d.	PROPN
inlawrev-3793	784	3	339	339	NUM
inlawrev-3793	784	4	.	.	PUNCT
inlawrev-3793	784	5	mat	mat	NOUN
inlawrev-3793	784	6	181	181	NUM
inlawrev-3793	784	7	-	-	SYM
inlawrev-3793	784	8	82	82	NUM
inlawrev-3793	784	9	.	.	NOUN
inlawrev-3793	784	10	340	340	NUM
inlawrev-3793	784	11	.	.	PUNCT
inlawrev-3793	784	12	mat	mat	NOUN
inlawrev-3793	784	13	182	182	NUM
inlawrev-3793	784	14	.	.	PUNCT
inlawrev-3793	785	1	2006	2006	NUM
inlawrev-3793	785	2	]	]	PUNCT
inlawrev-3793	785	3	tax	tax	NOUN
inlawrev-3793	785	4	law	law	NOUN
inlawrev-3793	785	5	1269	1269	NUM
inlawrev-3793	785	6	be	be	AUX
inlawrev-3793	785	7	exempt	exempt	ADJ
inlawrev-3793	785	8	from	from	ADP
inlawrev-3793	785	9	taxation.^"^^	taxation.^"^^	NOUN
inlawrev-3793	785	10	the	the	DET
inlawrev-3793	785	11	tax	tax	NOUN
inlawrev-3793	785	12	court	court	NOUN
inlawrev-3793	785	13	therefore	therefore	ADV
inlawrev-3793	785	14	held	hold	VERB
inlawrev-3793	785	15	that	that	DET
inlawrev-3793	785	16	bridgepointe	bridgepointe	NOUN
inlawrev-3793	785	17	was	be	AUX
inlawrev-3793	785	18	indeed	indeed	ADV
inlawrev-3793	785	19	owned	own	VERB
inlawrev-3793	785	20	,	,	PUNCT
inlawrev-3793	785	21	used	use	VERB
inlawrev-3793	785	22	,	,	PUNCT
inlawrev-3793	785	23	and	and	CCONJ
inlawrev-3793	785	24	occupied	occupy	VERB
inlawrev-3793	785	25	for	for	ADP
inlawrev-3793	785	26	a	a	DET
inlawrev-3793	785	27	charitable	charitable	ADJ
inlawrev-3793	785	28	purpose	purpose	NOUN
inlawrev-3793	785	29	.	.	PUNCT
inlawrev-3793	786	1	^"^^	^"^^	NOUN
inlawrev-3793	786	2	the	the	DET
inlawrev-3793	786	3	tax	tax	NOUN
inlawrev-3793	786	4	court	court	NOUN
inlawrev-3793	786	5	then	then	ADV
inlawrev-3793	786	6	addressed	address	VERB
inlawrev-3793	786	7	ptaboa	ptaboa	NOUN
inlawrev-3793	786	8	'	'	PART
inlawrev-3793	786	9	s	s	PART
inlawrev-3793	786	10	third	third	ADJ
inlawrev-3793	786	11	argument	argument	NOUN
inlawrev-3793	786	12	ofprofit	ofprofit	VERB
inlawrev-3793	786	13	motive.^"^^	motive.^"^^	NOUN
inlawrev-3793	786	14	the	the	DET
inlawrev-3793	786	15	tax	tax	NOUN
inlawrev-3793	786	16	court	court	NOUN
inlawrev-3793	786	17	found	find	VERB
inlawrev-3793	786	18	that	that	SCONJ
inlawrev-3793	786	19	ptaboa	ptaboa	NOUN
inlawrev-3793	786	20	presented	present	VERB
inlawrev-3793	786	21	no	no	DET
inlawrev-3793	786	22	probative	probative	ADJ
inlawrev-3793	786	23	evidence	evidence	NOUN
inlawrev-3793	786	24	on	on	ADP
inlawrev-3793	786	25	this	this	DET
inlawrev-3793	786	26	issue	issue	NOUN
inlawrev-3793	786	27	,	,	PUNCT
inlawrev-3793	786	28	but	but	CCONJ
inlawrev-3793	786	29	simply	simply	ADV
inlawrev-3793	786	30	alerted	alert	VERB
inlawrev-3793	786	31	the	the	DET
inlawrev-3793	786	32	tax	tax	NOUN
inlawrev-3793	786	33	court	court	NOUN
inlawrev-3793	786	34	to	to	ADP
inlawrev-3793	786	35	the	the	DET
inlawrev-3793	786	36	fees	fee	NOUN
inlawrev-3793	786	37	paid	pay	VERB
inlawrev-3793	786	38	to	to	ADP
inlawrev-3793	786	39	trilogy	trilogy	NOUN
inlawrev-3793	786	40	and	and	CCONJ
inlawrev-3793	786	41	claimed	claim	VERB
inlawrev-3793	786	42	a	a	DET
inlawrev-3793	786	43	for	for	ADP
inlawrev-3793	786	44	-	-	PUNCT
inlawrev-3793	786	45	profit	profit	NOUN
inlawrev-3793	786	46	purpose	purpose	NOUN
inlawrev-3793	786	47	on	on	ADP
inlawrev-3793	786	48	that	that	DET
inlawrev-3793	786	49	fact	fact	NOUN
inlawrev-3793	786	50	,	,	PUNCT
inlawrev-3793	786	51	along	along	ADP
inlawrev-3793	786	52	with	with	ADP
inlawrev-3793	786	53	other	other	ADJ
inlawrev-3793	786	54	unproven	unproven	ADJ
inlawrev-3793	786	55	allegations	allegation	NOUN
inlawrev-3793	786	56	.	.	PUNCT
inlawrev-3793	787	1	^"^"^	^"^"^	PUNCT
inlawrev-3793	787	2	the	the	DET
inlawrev-3793	787	3	tax	tax	NOUN
inlawrev-3793	787	4	court	court	NOUN
inlawrev-3793	787	5	held	hold	VERB
inlawrev-3793	787	6	that	that	SCONJ
inlawrev-3793	787	7	"	"	PUNCT
inlawrev-3793	787	8	charitable	charitable	ADJ
inlawrev-3793	787	9	"	"	PUNCT
inlawrev-3793	787	10	does	do	AUX
inlawrev-3793	787	11	not	not	PART
inlawrev-3793	787	12	have	have	VERB
inlawrev-3793	787	13	to	to	PART
inlawrev-3793	787	14	equal	equal	VERB
inlawrev-3793	787	15	"	"	PUNCT
inlawrev-3793	787	16	free	free	ADJ
inlawrev-3793	787	17	,	,	PUNCT
inlawrev-3793	787	18	"	"	PUNCT
inlawrev-3793	787	19	and	and	CCONJ
inlawrev-3793	787	20	without	without	ADP
inlawrev-3793	787	21	evidence	evidence	NOUN
inlawrev-3793	787	22	to	to	PART
inlawrev-3793	787	23	support	support	VERB
inlawrev-3793	787	24	a	a	DET
inlawrev-3793	787	25	profit	profit	NOUN
inlawrev-3793	787	26	motive	motive	NOUN
inlawrev-3793	787	27	bridgepointe	bridgepointe	NOUN
inlawrev-3793	787	28	was	be	AUX
inlawrev-3793	787	29	considered	consider	VERB
inlawrev-3793	787	30	to	to	PART
inlawrev-3793	787	31	be	be	AUX
inlawrev-3793	787	32	operated	operate	VERB
inlawrev-3793	787	33	for	for	ADP
inlawrev-3793	787	34	a	a	DET
inlawrev-3793	787	35	charitable	charitable	ADJ
inlawrev-3793	787	36	purpose.^"^^	purpose.^"^^	NOUN
inlawrev-3793	787	37	the	the	DET
inlawrev-3793	787	38	tax	tax	NOUN
inlawrev-3793	787	39	court	court	NOUN
inlawrev-3793	787	40	affirmed	affirm	VERB
inlawrev-3793	787	41	the	the	DET
inlawrev-3793	787	42	determination	determination	NOUN
inlawrev-3793	787	43	ofthe	ofthe	VERB
inlawrev-3793	787	44	ibtr	ibtr	ADJ
inlawrev-3793	787	45	that	that	SCONJ
inlawrev-3793	787	46	grandview	grandview	PROPN
inlawrev-3793	787	47	was	be	AUX
inlawrev-3793	787	48	entitled	entitle	VERB
inlawrev-3793	787	49	to	to	ADP
inlawrev-3793	787	50	the	the	DET
inlawrev-3793	787	51	charitable	charitable	ADJ
inlawrev-3793	787	52	property	property	NOUN
inlawrev-3793	787	53	tax	tax	NOUN
inlawrev-3793	787	54	exemption	exemption	NOUN
inlawrev-3793	787	55	.	.	PUNCT
inlawrev-3793	788	1	^"^^	^"^^	PROPN
inlawrev-3793	788	2	s.	s.	PROPN
inlawrev-3793	788	3	wal	wal	PROPN
inlawrev-3793	788	4	mart	mart	PROPN
inlawrev-3793	788	5	stores	stores	PROPN
inlawrev-3793	788	6	,	,	PUNCT
inlawrev-3793	788	7	inc	inc	PROPN
inlawrev-3793	788	8	.	.	PROPN
inlawrev-3793	789	1	v.	v.	PROPN
inlawrev-3793	789	2	wayne	wayne	PROPN
inlawrev-3793	789	3	township	township	PROPN
inlawrev-3793	789	4	assessor.^"^^—wal	assessor.^"^^—wal	PROPN
inlawrev-3793	789	5	mart	mart	PROPN
inlawrev-3793	789	6	stores	stores	PROPN
inlawrev-3793	789	7	,	,	PUNCT
inlawrev-3793	789	8	inc	inc	PROPN
inlawrev-3793	789	9	.	.	PROPN
inlawrev-3793	790	1	(	(	PUNCT
inlawrev-3793	790	2	"	"	PUNCT
inlawrev-3793	790	3	wal	wal	PROPN
inlawrev-3793	790	4	mart	mart	PROPN
inlawrev-3793	790	5	"	"	PUNCT
inlawrev-3793	790	6	)	)	PUNCT
inlawrev-3793	790	7	appealed	appeal	VERB
inlawrev-3793	790	8	the	the	DET
inlawrev-3793	790	9	valuation	valuation	NOUN
inlawrev-3793	790	10	by	by	ADP
inlawrev-3793	790	11	the	the	DET
inlawrev-3793	790	12	wayne	wayne	PROPN
inlawrev-3793	790	13	township	township	PROPN
inlawrev-3793	790	14	assessor	assessor	NOUN
inlawrev-3793	790	15	(	(	PUNCT
inlawrev-3793	790	16	"	"	PUNCT
inlawrev-3793	790	17	assessor	assessor	NOUN
inlawrev-3793	790	18	"	"	PUNCT
inlawrev-3793	790	19	)	)	PUNCT
inlawrev-3793	790	20	of	of	ADP
inlawrev-3793	790	21	wal	wal	PROPN
inlawrev-3793	790	22	mart	mart	PROPN
inlawrev-3793	790	23	's	's	PART
inlawrev-3793	790	24	property	property	NOUN
inlawrev-3793	790	25	for	for	ADP
inlawrev-3793	790	26	the	the	DET
inlawrev-3793	790	27	2001	2001	NUM
inlawrev-3793	790	28	tax	tax	NOUN
inlawrev-3793	790	29	year	year	NOUN
inlawrev-3793	790	30	,	,	PUNCT
inlawrev-3793	790	31	and	and	CCONJ
inlawrev-3793	790	32	wal	wal	PROPN
inlawrev-3793	790	33	mart	mart	PROPN
inlawrev-3793	790	34	claimed	claim	VERB
inlawrev-3793	790	35	that	that	SCONJ
inlawrev-3793	790	36	its	its	PRON
inlawrev-3793	790	37	improvements	improvement	NOUN
inlawrev-3793	790	38	were	be	AUX
inlawrev-3793	790	39	entitled	entitle	VERB
inlawrev-3793	790	40	to	to	ADP
inlawrev-3793	790	41	obsolescence	obsolescence	NOUN
inlawrev-3793	790	42	depreciation	depreciation	NOUN
inlawrev-3793	790	43	.	.	PUNCT
inlawrev-3793	790	44	^"^^	^"^^	NOUN
inlawrev-3793	790	45	in	in	ADP
inlawrev-3793	790	46	richmond	richmond	PROPN
inlawrev-3793	790	47	,	,	PUNCT
inlawrev-3793	790	48	wal	wal	PROPN
inlawrev-3793	790	49	mart	mart	PROPN
inlawrev-3793	790	50	constructed	construct	VERB
inlawrev-3793	790	51	a	a	DET
inlawrev-3793	790	52	new	new	ADJ
inlawrev-3793	790	53	supercenter	supercenter	NOUN
inlawrev-3793	790	54	directly	directly	ADV
inlawrev-3793	790	55	behind	behind	ADP
inlawrev-3793	790	56	its	its	PRON
inlawrev-3793	790	57	old	old	ADJ
inlawrev-3793	790	58	store	store	NOUN
inlawrev-3793	790	59	with	with	ADP
inlawrev-3793	790	60	plans	plan	NOUN
inlawrev-3793	790	61	to	to	PART
inlawrev-3793	790	62	demolish	demolish	VERB
inlawrev-3793	790	63	the	the	DET
inlawrev-3793	790	64	old	old	ADJ
inlawrev-3793	790	65	store	store	NOUN
inlawrev-3793	790	66	as	as	ADV
inlawrev-3793	790	67	soon	soon	ADV
inlawrev-3793	790	68	as	as	SCONJ
inlawrev-3793	790	69	the	the	DET
inlawrev-3793	790	70	new	new	ADJ
inlawrev-3793	790	71	store	store	NOUN
inlawrev-3793	790	72	was	be	AUX
inlawrev-3793	790	73	ready	ready	ADJ
inlawrev-3793	790	74	for	for	ADP
inlawrev-3793	790	75	business	business	NOUN
inlawrev-3793	790	76	.	.	PUNCT
inlawrev-3793	791	1	since	since	SCONJ
inlawrev-3793	791	2	both	both	DET
inlawrev-3793	791	3	stores	store	NOUN
inlawrev-3793	791	4	were	be	AUX
inlawrev-3793	791	5	still	still	ADV
inlawrev-3793	791	6	standing	stand	VERB
inlawrev-3793	791	7	on	on	ADP
inlawrev-3793	791	8	march	march	PROPN
inlawrev-3793	791	9	1	1	NUM
inlawrev-3793	791	10	,	,	PUNCT
inlawrev-3793	791	11	2001	2001	NUM
inlawrev-3793	791	12	,	,	PUNCT
inlawrev-3793	791	13	the	the	DET
inlawrev-3793	791	14	assessor	assessor	NOUN
inlawrev-3793	791	15	assessed	assess	VERB
inlawrev-3793	791	16	the	the	DET
inlawrev-3793	791	17	new	new	ADJ
inlawrev-3793	791	18	store	store	NOUN
inlawrev-3793	791	19	at	at	ADP
inlawrev-3793	791	20	over	over	ADP
inlawrev-3793	791	21	$	$	SYM
inlawrev-3793	791	22	5.6	5.6	NUM
inlawrev-3793	791	23	million	million	NUM
inlawrev-3793	791	24	and	and	CCONJ
inlawrev-3793	791	25	the	the	DET
inlawrev-3793	791	26	old	old	ADJ
inlawrev-3793	791	27	store	store	NOUN
inlawrev-3793	791	28	at	at	ADP
inlawrev-3793	791	29	over	over	ADP
inlawrev-3793	791	30	$	$	SYM
inlawrev-3793	791	31	2.8	2.8	NUM
inlawrev-3793	791	32	million.^"^^	million.^"^^	NOUN
inlawrev-3793	791	33	the	the	DET
inlawrev-3793	791	34	property	property	NOUN
inlawrev-3793	791	35	tax	tax	NOUN
inlawrev-3793	791	36	assessment	assessment	NOUN
inlawrev-3793	791	37	board	board	NOUN
inlawrev-3793	791	38	ofappeals	ofappeal	NOUN
inlawrev-3793	791	39	(	(	PUNCT
inlawrev-3793	791	40	"	"	PUNCT
inlawrev-3793	791	41	ptaboa	ptaboa	NOUN
inlawrev-3793	791	42	"	"	PUNCT
inlawrev-3793	791	43	)	)	PUNCT
inlawrev-3793	791	44	upheld	uphold	VERB
inlawrev-3793	791	45	both	both	DET
inlawrev-3793	791	46	assessments.^^	assessments.^^	NOUN
inlawrev-3793	791	47	°	°	X
inlawrev-3793	791	48	wal	wal	PROPN
inlawrev-3793	791	49	mart	mart	PROPN
inlawrev-3793	791	50	in	in	ADP
inlawrev-3793	791	51	appealing	appeal	VERB
inlawrev-3793	791	52	to	to	ADP
inlawrev-3793	791	53	the	the	DET
inlawrev-3793	791	54	ibtr	ibtr	NOUN
inlawrev-3793	791	55	claimed	claim	VERB
inlawrev-3793	791	56	that	that	SCONJ
inlawrev-3793	791	57	the	the	DET
inlawrev-3793	791	58	old	old	ADJ
inlawrev-3793	791	59	store	store	NOUN
inlawrev-3793	791	60	should	should	AUX
inlawrev-3793	791	61	receive	receive	VERB
inlawrev-3793	791	62	a	a	DET
inlawrev-3793	791	63	95	95	NUM
inlawrev-3793	791	64	%	%	NOUN
inlawrev-3793	791	65	obsolescence	obsolescence	NOUN
inlawrev-3793	791	66	adjustment	adjustment	NOUN
inlawrev-3793	791	67	since	since	SCONJ
inlawrev-3793	791	68	it	it	PRON
inlawrev-3793	791	69	was	be	AUX
inlawrev-3793	791	70	demolished	demolish	VERB
inlawrev-3793	791	71	thirteen	thirteen	NUM
inlawrev-3793	791	72	days	day	NOUN
inlawrev-3793	791	73	after	after	ADP
inlawrev-3793	791	74	the	the	DET
inlawrev-3793	791	75	assessment	assessment	NOUN
inlawrev-3793	791	76	,	,	PUNCT
inlawrev-3793	791	77	and	and	CCONJ
inlawrev-3793	791	78	wal	wal	PROPN
inlawrev-3793	791	79	mart	mart	PROPN
inlawrev-3793	791	80	also	also	ADV
inlawrev-3793	791	81	claimed	claim	VERB
inlawrev-3793	791	82	that	that	SCONJ
inlawrev-3793	791	83	the	the	DET
inlawrev-3793	791	84	new	new	ADJ
inlawrev-3793	791	85	store	store	NOUN
inlawrev-3793	791	86	should	should	AUX
inlawrev-3793	791	87	receive	receive	VERB
inlawrev-3793	791	88	a	a	DET
inlawrev-3793	791	89	25	25	NUM
inlawrev-3793	791	90	%	%	NOUN
inlawrev-3793	791	91	obsolescence	obsolescence	NOUN
inlawrev-3793	791	92	adjustment	adjustment	NOUN
inlawrev-3793	791	93	since	since	SCONJ
inlawrev-3793	791	94	it	it	PRON
inlawrev-3793	791	95	opened	open	VERB
inlawrev-3793	791	96	for	for	ADP
inlawrev-3793	791	97	business	business	NOUN
inlawrev-3793	791	98	thirteen	thirteen	NUM
inlawrev-3793	791	99	days	day	NOUN
inlawrev-3793	791	100	after	after	ADP
inlawrev-3793	791	101	the	the	DET
inlawrev-3793	791	102	assessment.^^^	assessment.^^^	NOUN
inlawrev-3793	791	103	the	the	DET
inlawrev-3793	791	104	ibtr	ibtr	VERB
inlawrev-3793	791	105	denied	deny	VERB
inlawrev-3793	791	106	an	an	DET
inlawrev-3793	791	107	obsolescence	obsolescence	NOUN
inlawrev-3793	791	108	adjustment	adjustment	NOUN
inlawrev-3793	791	109	for	for	ADP
inlawrev-3793	791	110	either	either	CCONJ
inlawrev-3793	791	111	building.^^^	building.^^^	PROPN
inlawrev-3793	791	112	the	the	DET
inlawrev-3793	791	113	tax	tax	NOUN
inlawrev-3793	791	114	court	court	NOUN
inlawrev-3793	791	115	first	first	ADV
inlawrev-3793	791	116	stated	state	VERB
inlawrev-3793	791	117	that	that	SCONJ
inlawrev-3793	791	118	"	"	PUNCT
inlawrev-3793	791	119	[	[	X
inlawrev-3793	791	120	o]bsolescence	o]bsolescence	X
inlawrev-3793	791	121	,	,	PUNCT
inlawrev-3793	791	122	which	which	PRON
inlawrev-3793	791	123	is	be	AUX
inlawrev-3793	791	124	a	a	DET
inlawrev-3793	791	125	form	form	NOUN
inlawrev-3793	791	126	of	of	ADP
inlawrev-3793	791	127	depreciation	depreciation	NOUN
inlawrev-3793	791	128	,	,	PUNCT
inlawrev-3793	791	129	is	be	AUX
inlawrev-3793	791	130	defined	define	VERB
inlawrev-3793	791	131	as	as	ADP
inlawrev-3793	791	132	a	a	DET
inlawrev-3793	791	133	loss	loss	NOUN
inlawrev-3793	791	134	of	of	ADP
inlawrev-3793	791	135	[	[	X
inlawrev-3793	791	136	property	property	NOUN
inlawrev-3793	791	137	]	]	PUNCT
inlawrev-3793	791	138	value	value	NOUN
inlawrev-3793	791	139	and	and	CCONJ
inlawrev-3793	791	140	classified	classify	VERB
inlawrev-3793	791	141	as	as	ADP
inlawrev-3793	791	142	either	either	CCONJ
inlawrev-3793	791	143	functional	functional	ADJ
inlawrev-3793	791	144	or	or	CCONJ
inlawrev-3793	791	145	economic	economic	ADJ
inlawrev-3793	791	146	.	.	PUNCT
inlawrev-3793	791	147	"^^^	"^^^	PUNCT
inlawrev-3793	792	1	wal	wal	PROPN
inlawrev-3793	792	2	mart	mart	PROPN
inlawrev-3793	792	3	was	be	AUX
inlawrev-3793	792	4	required	require	VERB
inlawrev-3793	792	5	to	to	PART
inlawrev-3793	792	6	show	show	VERB
inlawrev-3793	792	7	the	the	DET
inlawrev-3793	792	8	causes	cause	NOUN
inlawrev-3793	792	9	of	of	ADP
inlawrev-3793	792	10	the	the	DET
inlawrev-3793	792	11	341	341	NUM
inlawrev-3793	792	12	.	.	PUNCT
inlawrev-3793	793	1	i	i	PRON
inlawrev-3793	793	2	d.	d.	PROPN
inlawrev-3793	793	3	at	at	ADP
inlawrev-3793	793	4	1	1	NUM
inlawrev-3793	793	5	83	83	NUM
inlawrev-3793	793	6	(	(	PUNCT
inlawrev-3793	793	7	internal	internal	ADJ
inlawrev-3793	793	8	quotation	quotation	NOUN
inlawrev-3793	793	9	marks	mark	NOUN
inlawrev-3793	793	10	omitted	omit	VERB
inlawrev-3793	793	11	)	)	PUNCT
inlawrev-3793	793	12	(	(	PUNCT
inlawrev-3793	793	13	quoting	quote	VERB
inlawrev-3793	793	14	sangralea	sangralea	PROPN
inlawrev-3793	793	15	boys	boy	NOUN
inlawrev-3793	793	16	fund	fund	PROPN
inlawrev-3793	793	17	,	,	PUNCT
inlawrev-3793	793	18	inc	inc	PROPN
inlawrev-3793	793	19	.	.	PROPN
inlawrev-3793	794	1	v.	v.	ADP
inlawrev-3793	794	2	state	state	PROPN
inlawrev-3793	794	3	bd	bd	PROPN
inlawrev-3793	794	4	.	.	PROPN
inlawrev-3793	794	5	of	of	ADP
inlawrev-3793	794	6	tax	tax	NOUN
inlawrev-3793	794	7	comm'rs	comm'rs	NOUN
inlawrev-3793	794	8	,	,	PUNCT
inlawrev-3793	794	9	686	686	NUM
inlawrev-3793	794	10	n.e.2d	n.e.2d	NOUN
inlawrev-3793	794	11	954	954	NUM
inlawrev-3793	794	12	,	,	PUNCT
inlawrev-3793	794	13	959	959	NUM
inlawrev-3793	794	14	(	(	PUNCT
inlawrev-3793	794	15	ind	ind	NOUN
inlawrev-3793	794	16	.	.	PUNCT
inlawrev-3793	795	1	tax	tax	PROPN
inlawrev-3793	795	2	ct	ct	PROPN
inlawrev-3793	795	3	.	.	PROPN
inlawrev-3793	795	4	1997	1997	NUM
inlawrev-3793	795	5	)	)	PUNCT
inlawrev-3793	795	6	)	)	PUNCT
inlawrev-3793	795	7	.	.	PUNCT
inlawrev-3793	796	1	342	342	NUM
inlawrev-3793	796	2	.	.	PUNCT
inlawrev-3793	797	1	i	i	PRON
inlawrev-3793	797	2	d.	d.	PROPN
inlawrev-3793	797	3	at	at	ADP
inlawrev-3793	797	4	184	184	NUM
inlawrev-3793	797	5	.	.	PUNCT
inlawrev-3793	798	1	343	343	NUM
inlawrev-3793	798	2	.	.	PUNCT
inlawrev-3793	799	1	i	i	PRON
inlawrev-3793	799	2	d.	d.	PROPN
inlawrev-3793	799	3	344	344	NUM
inlawrev-3793	799	4	.	.	PUNCT
inlawrev-3793	800	1	i	i	PRON
inlawrev-3793	800	2	d	d	PROPN
inlawrev-3793	800	3	at	at	ADP
inlawrev-3793	800	4	184	184	NUM
inlawrev-3793	800	5	-	-	SYM
inlawrev-3793	800	6	85	85	NUM
inlawrev-3793	800	7	.	.	PUNCT
inlawrev-3793	800	8	345	345	NUM
inlawrev-3793	800	9	.	.	PUNCT
inlawrev-3793	801	1	mat	mat	NOUN
inlawrev-3793	801	2	185	185	NUM
inlawrev-3793	801	3	.	.	PUNCT
inlawrev-3793	802	1	346	346	NUM
inlawrev-3793	802	2	.	.	PUNCT
inlawrev-3793	803	1	i	i	PRON
inlawrev-3793	803	2	d.	d.	PROPN
inlawrev-3793	803	3	347	347	NUM
inlawrev-3793	803	4	.	.	PUNCT
inlawrev-3793	803	5	825	825	NUM
inlawrev-3793	803	6	n.e.2d	n.e.2d	NUM
inlawrev-3793	803	7	485	485	NUM
inlawrev-3793	803	8	(	(	PUNCT
inlawrev-3793	803	9	ind	ind	NOUN
inlawrev-3793	803	10	.	.	PUNCT
inlawrev-3793	803	11	tax	tax	PROPN
inlawrev-3793	803	12	ct	ct	PROPN
inlawrev-3793	803	13	.	.	PROPN
inlawrev-3793	803	14	2005	2005	NUM
inlawrev-3793	803	15	)	)	PUNCT
inlawrev-3793	803	16	.	.	PUNCT
inlawrev-3793	804	1	348	348	NUM
inlawrev-3793	804	2	.	.	PUNCT
inlawrev-3793	804	3	mat	mat	PROPN
inlawrev-3793	804	4	486	486	NUM
inlawrev-3793	804	5	.	.	PUNCT
inlawrev-3793	805	1	349	349	NUM
inlawrev-3793	805	2	.	.	PUNCT
inlawrev-3793	806	1	i	i	PRON
inlawrev-3793	806	2	d	d	PROPN
inlawrev-3793	806	3	at	at	ADP
inlawrev-3793	806	4	486	486	NUM
inlawrev-3793	806	5	-	-	SYM
inlawrev-3793	806	6	87	87	NUM
inlawrev-3793	806	7	.	.	PUNCT
inlawrev-3793	807	1	350	350	NUM
inlawrev-3793	807	2	.	.	PUNCT
inlawrev-3793	807	3	m.	m.	NOUN
inlawrev-3793	807	4	at	at	ADP
inlawrev-3793	807	5	487	487	NUM
inlawrev-3793	807	6	.	.	PUNCT
inlawrev-3793	807	7	351	351	NUM
inlawrev-3793	807	8	.	.	PUNCT
inlawrev-3793	808	1	i	i	PRON
inlawrev-3793	808	2	d.	d.	PROPN
inlawrev-3793	808	3	352	352	NUM
inlawrev-3793	808	4	.	.	PUNCT
inlawrev-3793	809	1	i	i	PRON
inlawrev-3793	809	2	d.	d.	PROPN
inlawrev-3793	809	3	353	353	NUM
inlawrev-3793	809	4	.	.	PUNCT
inlawrev-3793	810	1	i	i	PRON
inlawrev-3793	810	2	d.	d.	PROPN
inlawrev-3793	810	3	(	(	PUNCT
inlawrev-3793	810	4	internal	internal	ADJ
inlawrev-3793	810	5	quotation	quotation	NOUN
inlawrev-3793	810	6	marks	mark	NOUN
inlawrev-3793	810	7	omitted	omit	VERB
inlawrev-3793	810	8	and	and	CCONJ
inlawrev-3793	810	9	second	second	ADJ
inlawrev-3793	810	10	alteration	alteration	NOUN
inlawrev-3793	810	11	in	in	ADP
inlawrev-3793	810	12	original	original	ADJ
inlawrev-3793	810	13	)	)	PUNCT
inlawrev-3793	810	14	(	(	PUNCT
inlawrev-3793	810	15	quoting	quote	VERB
inlawrev-3793	810	16	freudenberg	freudenberg	PROPN
inlawrev-3793	810	17	-	-	PUNCT
inlawrev-3793	810	18	nok	nok	X
inlawrev-3793	810	19	gen	gen	PROPN
inlawrev-3793	810	20	.	.	PROPN
inlawrev-3793	810	21	p'ship	p'ship	PROPN
inlawrev-3793	810	22	v.	v.	ADP
inlawrev-3793	810	23	state	state	PROPN
inlawrev-3793	810	24	bd	bd	PROPN
inlawrev-3793	810	25	.	.	PROPN
inlawrev-3793	810	26	of	of	ADP
inlawrev-3793	810	27	tax	tax	NOUN
inlawrev-3793	810	28	comm'rs	comm'rs	NOUN
inlawrev-3793	810	29	,	,	PUNCT
inlawrev-3793	810	30	715	715	NUM
inlawrev-3793	810	31	n.e.2d	n.e.2d	NOUN
inlawrev-3793	810	32	1026	1026	NUM
inlawrev-3793	810	33	,	,	PUNCT
inlawrev-3793	810	34	1029	1029	NUM
inlawrev-3793	810	35	(	(	PUNCT
inlawrev-3793	810	36	ind	ind	NOUN
inlawrev-3793	810	37	.	.	PUNCT
inlawrev-3793	811	1	tax	tax	NOUN
inlawrev-3793	811	2	1270	1270	NUM
inlawrev-3793	811	3	indiana	indiana	PROPN
inlawrev-3793	811	4	law	law	PROPN
inlawrev-3793	811	5	review	review	NOUN
inlawrev-3793	812	1	[	[	X
inlawrev-3793	812	2	vol	vol	NOUN
inlawrev-3793	812	3	.	.	PUNCT
inlawrev-3793	812	4	39	39	NUM
inlawrev-3793	812	5	:	:	SYM
inlawrev-3793	812	6	1239	1239	NUM
inlawrev-3793	812	7	alleged	allege	VERB
inlawrev-3793	812	8	obsolescence	obsolescence	NOUN
inlawrev-3793	812	9	and	and	CCONJ
inlawrev-3793	812	10	also	also	ADV
inlawrev-3793	812	11	quantify	quantify	VERB
inlawrev-3793	812	12	the	the	DET
inlawrev-3793	812	13	amount	amount	NOUN
inlawrev-3793	812	14	of	of	ADP
inlawrev-3793	812	15	obsolescence	obsolescence	NOUN
inlawrev-3793	812	16	to	to	PART
inlawrev-3793	812	17	be	be	AUX
inlawrev-3793	812	18	applied	apply	VERB
inlawrev-3793	812	19	to	to	ADP
inlawrev-3793	812	20	the	the	DET
inlawrev-3793	812	21	property.^-'^	property.^-'^	PROPN
inlawrev-3793	812	22	'	'	PART
inlawrev-3793	812	23	*	*	PUNCT
inlawrev-3793	812	24	wal	wal	PROPN
inlawrev-3793	812	25	mart	mart	PROPN
inlawrev-3793	812	26	had	have	VERB
inlawrev-3793	812	27	to	to	PART
inlawrev-3793	812	28	show	show	VERB
inlawrev-3793	812	29	actual	actual	ADJ
inlawrev-3793	812	30	loss	loss	NOUN
inlawrev-3793	812	31	of	of	ADP
inlawrev-3793	812	32	value	value	NOUN
inlawrev-3793	812	33	,	,	PUNCT
inlawrev-3793	812	34	which	which	PRON
inlawrev-3793	812	35	the	the	DET
inlawrev-3793	812	36	tax	tax	NOUN
inlawrev-3793	812	37	court	court	NOUN
inlawrev-3793	812	38	stated	state	VERB
inlawrev-3793	812	39	,	,	PUNCT
inlawrev-3793	812	40	usually	usually	ADV
inlawrev-3793	812	41	means	mean	VERB
inlawrev-3793	812	42	loss	loss	NOUN
inlawrev-3793	812	43	of	of	ADP
inlawrev-3793	812	44	income	income	NOUN
inlawrev-3793	812	45	generating	generating	NOUN
inlawrev-3793	812	46	ability	ability	NOUN
inlawrev-3793	812	47	,	,	PUNCT
inlawrev-3793	812	48	in	in	ADP
inlawrev-3793	812	49	a	a	DET
inlawrev-3793	812	50	commercial	commercial	ADJ
inlawrev-3793	812	51	context.^^^	context.^^^	NOUN
inlawrev-3793	812	52	the	the	DET
inlawrev-3793	812	53	tax	tax	NOUN
inlawrev-3793	812	54	court	court	NOUN
inlawrev-3793	812	55	held	hold	VERB
inlawrev-3793	812	56	that	that	SCONJ
inlawrev-3793	812	57	although	although	SCONJ
inlawrev-3793	812	58	wal	wal	PROPN
inlawrev-3793	812	59	mart	mart	PROPN
inlawrev-3793	812	60	may	may	AUX
inlawrev-3793	812	61	have	have	AUX
inlawrev-3793	812	62	had	have	VERB
inlawrev-3793	812	63	a	a	DET
inlawrev-3793	812	64	meritorious	meritorious	ADJ
inlawrev-3793	812	65	claim	claim	NOUN
inlawrev-3793	812	66	,	,	PUNCT
inlawrev-3793	812	67	they	they	PRON
inlawrev-3793	812	68	did	do	AUX
inlawrev-3793	812	69	not	not	PART
inlawrev-3793	812	70	show	show	VERB
inlawrev-3793	812	71	through	through	ADP
inlawrev-3793	812	72	probative	probative	ADJ
inlawrev-3793	812	73	evidence	evidence	NOUN
inlawrev-3793	812	74	the	the	DET
inlawrev-3793	812	75	actual	actual	ADJ
inlawrev-3793	812	76	loss	loss	NOUN
inlawrev-3793	812	77	in	in	ADP
inlawrev-3793	812	78	value	value	NOUN
inlawrev-3793	812	79	,	,	PUNCT
inlawrev-3793	812	80	and	and	CCONJ
inlawrev-3793	812	81	therefore	therefore	ADV
inlawrev-3793	812	82	were	be	AUX
inlawrev-3793	812	83	not	not	PART
inlawrev-3793	812	84	entitled	entitle	VERB
inlawrev-3793	812	85	to	to	ADP
inlawrev-3793	812	86	the	the	DET
inlawrev-3793	812	87	adjustment.^^^	adjustment.^^^	PROPN
inlawrev-3793	812	88	the	the	DET
inlawrev-3793	812	89	tax	tax	NOUN
inlawrev-3793	812	90	court	court	NOUN
inlawrev-3793	812	91	found	find	VERB
inlawrev-3793	812	92	that	that	SCONJ
inlawrev-3793	812	93	merely	merely	ADV
inlawrev-3793	812	94	stating	state	VERB
inlawrev-3793	812	95	that	that	SCONJ
inlawrev-3793	812	96	the	the	DET
inlawrev-3793	812	97	store	store	NOUN
inlawrev-3793	812	98	was	be	AUX
inlawrev-3793	812	99	obsolete	obsolete	ADJ
inlawrev-3793	812	100	because	because	SCONJ
inlawrev-3793	812	101	it	it	PRON
inlawrev-3793	812	102	was	be	AUX
inlawrev-3793	812	103	going	go	VERB
inlawrev-3793	812	104	to	to	PART
inlawrev-3793	812	105	be	be	AUX
inlawrev-3793	812	106	demolished	demolish	VERB
inlawrev-3793	812	107	and	and	CCONJ
inlawrev-3793	812	108	therefore	therefore	ADV
inlawrev-3793	812	109	should	should	AUX
inlawrev-3793	812	110	get	get	VERB
inlawrev-3793	812	111	the	the	DET
inlawrev-3793	812	112	95	95	NUM
inlawrev-3793	812	113	%	%	NOUN
inlawrev-3793	812	114	adjustment	adjustment	NOUN
inlawrev-3793	812	115	was	be	AUX
inlawrev-3793	812	116	"	"	PUNCT
inlawrev-3793	812	117	fatally	fatally	ADV
inlawrev-3793	812	118	deficient	deficient	ADJ
inlawrev-3793	812	119	.	.	PUNCT
inlawrev-3793	813	1	"'^	"'^	PUNCT
inlawrev-3793	813	2	'	'	PUNCT
inlawrev-3793	813	3	the	the	DET
inlawrev-3793	813	4	tax	tax	NOUN
inlawrev-3793	813	5	court	court	NOUN
inlawrev-3793	813	6	also	also	ADV
inlawrev-3793	813	7	found	find	VERB
inlawrev-3793	813	8	that	that	SCONJ
inlawrev-3793	813	9	wal	wal	PROPN
inlawrev-3793	813	10	mart	mart	PROPN
inlawrev-3793	813	11	had	have	AUX
inlawrev-3793	813	12	not	not	PART
inlawrev-3793	813	13	made	make	VERB
inlawrev-3793	813	14	a	a	DET
inlawrev-3793	813	15	sufficient	sufficient	ADJ
inlawrev-3793	813	16	showing	showing	NOUN
inlawrev-3793	813	17	as	as	ADP
inlawrev-3793	813	18	to	to	ADP
inlawrev-3793	813	19	the	the	DET
inlawrev-3793	813	20	entitlement	entitlement	NOUN
inlawrev-3793	813	21	of	of	ADP
inlawrev-3793	813	22	an	an	DET
inlawrev-3793	813	23	obsolescence	obsolescence	NOUN
inlawrev-3793	813	24	adjustment	adjustment	NOUN
inlawrev-3793	813	25	for	for	ADP
inlawrev-3793	813	26	the	the	DET
inlawrev-3793	813	27	new	new	ADJ
inlawrev-3793	813	28	store.^^^	store.^^^	PROPN
inlawrev-3793	813	29	the	the	DET
inlawrev-3793	813	30	tax	tax	NOUN
inlawrev-3793	813	31	court	court	NOUN
inlawrev-3793	813	32	held	hold	VERB
inlawrev-3793	813	33	that	that	SCONJ
inlawrev-3793	813	34	just	just	ADV
inlawrev-3793	813	35	because	because	SCONJ
inlawrev-3793	813	36	the	the	DET
inlawrev-3793	813	37	building	building	NOUN
inlawrev-3793	813	38	is	be	AUX
inlawrev-3793	813	39	empty	empty	ADJ
inlawrev-3793	813	40	or	or	CCONJ
inlawrev-3793	813	41	under	under	ADP
inlawrev-3793	813	42	construction	construction	NOUN
inlawrev-3793	813	43	does	do	AUX
inlawrev-3793	813	44	not	not	PART
inlawrev-3793	813	45	in	in	ADP
inlawrev-3793	813	46	and	and	CCONJ
inlawrev-3793	813	47	of	of	ADP
inlawrev-3793	813	48	itself	itself	PRON
inlawrev-3793	813	49	show	show	VERB
inlawrev-3793	813	50	a	a	DET
inlawrev-3793	813	51	loss	loss	NOUN
inlawrev-3793	813	52	in	in	ADP
inlawrev-3793	813	53	actual	actual	ADJ
inlawrev-3793	813	54	value	value	NOUN
inlawrev-3793	813	55	,	,	PUNCT
inlawrev-3793	813	56	and	and	CCONJ
inlawrev-3793	813	57	furthermore	furthermore	ADV
inlawrev-3793	813	58	,	,	PUNCT
inlawrev-3793	813	59	a	a	DET
inlawrev-3793	813	60	loss	loss	NOUN
inlawrev-3793	813	61	of	of	ADP
inlawrev-3793	813	62	value	value	NOUN
inlawrev-3793	813	63	could	could	AUX
inlawrev-3793	813	64	not	not	PART
inlawrev-3793	813	65	be	be	AUX
inlawrev-3793	813	66	shown	show	VERB
inlawrev-3793	813	67	by	by	ADP
inlawrev-3793	813	68	this	this	DET
inlawrev-3793	813	69	evidence	evidence	NOUN
inlawrev-3793	813	70	since	since	SCONJ
inlawrev-3793	813	71	the	the	DET
inlawrev-3793	813	72	building	building	NOUN
inlawrev-3793	813	73	's	's	PART
inlawrev-3793	813	74	"	"	PUNCT
inlawrev-3793	813	75	useful	useful	ADJ
inlawrev-3793	813	76	life	life	NOUN
inlawrev-3793	813	77	had	have	AUX
inlawrev-3793	813	78	not	not	PART
inlawrev-3793	813	79	yet	yet	ADV
inlawrev-3793	813	80	begun	begin	VERB
inlawrev-3793	813	81	.	.	PUNCT
inlawrev-3793	814	1	"^^^	"^^^	PUNCT
inlawrev-3793	815	1	for	for	ADP
inlawrev-3793	815	2	these	these	DET
inlawrev-3793	815	3	reasons	reason	NOUN
inlawrev-3793	815	4	the	the	DET
inlawrev-3793	815	5	tax	tax	NOUN
inlawrev-3793	815	6	court	court	NOUN
inlawrev-3793	815	7	denied	deny	VERB
inlawrev-3793	815	8	wal	wal	PROPN
inlawrev-3793	815	9	mart	mart	PROPN
inlawrev-3793	815	10	's	's	PART
inlawrev-3793	815	11	request	request	NOUN
inlawrev-3793	815	12	for	for	ADP
inlawrev-3793	815	13	the	the	DET
inlawrev-3793	815	14	obsolescence	obsolescence	NOUN
inlawrev-3793	815	15	adjustments	adjustment	NOUN
inlawrev-3793	815	16	and	and	CCONJ
inlawrev-3793	815	17	affirmed	affirm	VERB
inlawrev-3793	815	18	the	the	DET
inlawrev-3793	815	19	decision	decision	NOUN
inlawrev-3793	815	20	of	of	ADP
inlawrev-3793	815	21	the	the	DET
inlawrev-3793	815	22	ibtr.^^^	ibtr.^^^	PROPN
inlawrev-3793	815	23	9	9	NUM
inlawrev-3793	815	24	.	.	PUNCT
inlawrev-3793	815	25	long	long	ADJ
inlawrev-3793	815	26	v.	v.	ADP
inlawrev-3793	815	27	wayne	wayne	PROPN
inlawrev-3793	815	28	township	township	PROPN
inlawrev-3793	815	29	assessor.^^^—william	assessor.^^^—william	PROPN
inlawrev-3793	815	30	and	and	CCONJ
inlawrev-3793	815	31	dorothy	dorothy	PROPN
inlawrev-3793	815	32	long	long	ADV
inlawrev-3793	815	33	(	(	PUNCT
inlawrev-3793	815	34	"	"	PUNCT
inlawrev-3793	815	35	the	the	DET
inlawrev-3793	815	36	longs	long	NOUN
inlawrev-3793	815	37	"	"	PUNCT
inlawrev-3793	815	38	)	)	PUNCT
inlawrev-3793	815	39	appealed	appeal	VERB
inlawrev-3793	815	40	the	the	DET
inlawrev-3793	815	41	valuation	valuation	NOUN
inlawrev-3793	815	42	of	of	ADP
inlawrev-3793	815	43	their	their	PRON
inlawrev-3793	815	44	property	property	NOUN
inlawrev-3793	815	45	for	for	ADP
inlawrev-3793	815	46	the	the	DET
inlawrev-3793	815	47	march	march	PROPN
inlawrev-3793	815	48	1	1	NUM
inlawrev-3793	815	49	,	,	PUNCT
inlawrev-3793	815	50	2002	2002	NUM
inlawrev-3793	815	51	,	,	PUNCT
inlawrev-3793	815	52	assessment	assessment	NOUN
inlawrev-3793	815	53	date.^^^	date.^^^	PROPN
inlawrev-3793	815	54	the	the	DET
inlawrev-3793	815	55	longs	long	NOUN
inlawrev-3793	815	56	owned	own	VERB
inlawrev-3793	815	57	an	an	DET
inlawrev-3793	815	58	apartment	apartment	NOUN
inlawrev-3793	815	59	building	building	NOUN
inlawrev-3793	815	60	in	in	ADP
inlawrev-3793	815	61	indianapolis	indianapolis	PROPN
inlawrev-3793	815	62	,	,	PUNCT
inlawrev-3793	815	63	which	which	PRON
inlawrev-3793	815	64	was	be	AUX
inlawrev-3793	815	65	assessed	assess	VERB
inlawrev-3793	815	66	at	at	ADP
inlawrev-3793	815	67	$	$	SYM
inlawrev-3793	815	68	87,800	87,800	NUM
inlawrev-3793	815	69	(	(	PUNCT
inlawrev-3793	815	70	$	$	SYM
inlawrev-3793	815	71	5400	5400	NUM
inlawrev-3793	815	72	of	of	ADP
inlawrev-3793	815	73	land	land	NOUN
inlawrev-3793	815	74	,	,	PUNCT
inlawrev-3793	815	75	and	and	CCONJ
inlawrev-3793	815	76	$	$	SYM
inlawrev-3793	815	77	82,400	82,400	NUM
inlawrev-3793	815	78	improvement	improvement	NOUN
inlawrev-3793	815	79	)	)	PUNCT
inlawrev-3793	815	80	.	.	PUNCT
inlawrev-3793	816	1	^^^	^^^	ADP
inlawrev-3793	816	2	the	the	DET
inlawrev-3793	816	3	longs	long	NOUN
inlawrev-3793	816	4	believed	believe	VERB
inlawrev-3793	816	5	the	the	DET
inlawrev-3793	816	6	assessment	assessment	NOUN
inlawrev-3793	816	7	was	be	AUX
inlawrev-3793	816	8	too	too	ADV
inlawrev-3793	816	9	high	high	ADJ
inlawrev-3793	816	10	and	and	CCONJ
inlawrev-3793	816	11	appealed	appeal	VERB
inlawrev-3793	816	12	to	to	ADP
inlawrev-3793	816	13	the	the	DET
inlawrev-3793	816	14	ibtr	ibtr	VERB
inlawrev-3793	816	15	who	who	PRON
inlawrev-3793	816	16	affirmed	affirm	VERB
inlawrev-3793	816	17	the	the	PRON
inlawrev-3793	816	18	assessment.^^	assessment.^^	PUNCT
inlawrev-3793	816	19	"	"	PUNCT
inlawrev-3793	816	20	*	*	PUNCT
inlawrev-3793	816	21	the	the	DET
inlawrev-3793	816	22	longs	long	NOUN
inlawrev-3793	816	23	filed	file	VERB
inlawrev-3793	816	24	an	an	DET
inlawrev-3793	816	25	appeal	appeal	NOUN
inlawrev-3793	816	26	with	with	ADP
inlawrev-3793	816	27	the	the	DET
inlawrev-3793	816	28	tax	tax	NOUN
inlawrev-3793	816	29	court	court	NOUN
inlawrev-3793	816	30	and	and	CCONJ
inlawrev-3793	816	31	both	both	PRON
inlawrev-3793	816	32	they	they	PRON
inlawrev-3793	816	33	and	and	CCONJ
inlawrev-3793	816	34	the	the	DET
inlawrev-3793	816	35	bbtr	bbtr	VERB
inlawrev-3793	816	36	,	,	PUNCT
inlawrev-3793	816	37	filed	file	VERB
inlawrev-3793	816	38	cross	cross	NOUN
inlawrev-3793	816	39	-	-	NOUN
inlawrev-3793	816	40	motions	motion	NOUN
inlawrev-3793	816	41	for	for	ADP
inlawrev-3793	816	42	summary	summary	NOUN
inlawrev-3793	816	43	judgment.^^^	judgment.^^^	PROPN
inlawrev-3793	816	44	the	the	DET
inlawrev-3793	816	45	longs	long	NOUN
inlawrev-3793	816	46	'	'	PART
inlawrev-3793	816	47	only	only	ADJ
inlawrev-3793	816	48	contention	contention	NOUN
inlawrev-3793	816	49	was	be	AUX
inlawrev-3793	816	50	that	that	SCONJ
inlawrev-3793	816	51	the	the	DET
inlawrev-3793	816	52	ibtr	ibtr	VERB
inlawrev-3793	816	53	ignored	ignore	VERB
inlawrev-3793	816	54	evidence	evidence	NOUN
inlawrev-3793	816	55	that	that	SCONJ
inlawrev-3793	816	56	the	the	DET
inlawrev-3793	816	57	assessed	assessed	ADJ
inlawrev-3793	816	58	value	value	NOUN
inlawrev-3793	816	59	of	of	ADP
inlawrev-3793	816	60	their	their	PRON
inlawrev-3793	816	61	property	property	NOUN
inlawrev-3793	816	62	far	far	ADV
inlawrev-3793	816	63	exceeded	exceed	VERB
inlawrev-3793	816	64	the	the	DET
inlawrev-3793	816	65	market	market	NOUN
inlawrev-3793	816	66	value.^^^	value.^^^	NOUN
inlawrev-3793	816	67	the	the	DET
inlawrev-3793	816	68	wayne	wayne	PROPN
inlawrev-3793	816	69	township	township	PROPN
inlawrev-3793	816	70	assessor	assessor	NOUN
inlawrev-3793	816	71	(	(	PUNCT
inlawrev-3793	816	72	"	"	PUNCT
inlawrev-3793	816	73	assessor	assessor	NOUN
inlawrev-3793	816	74	"	"	PUNCT
inlawrev-3793	816	75	)	)	PUNCT
inlawrev-3793	816	76	claimed	claim	VERB
inlawrev-3793	816	77	that	that	SCONJ
inlawrev-3793	816	78	the	the	DET
inlawrev-3793	816	79	longs	long	NOUN
inlawrev-3793	816	80	'	'	PART
inlawrev-3793	816	81	evidence	evidence	NOUN
inlawrev-3793	816	82	had	have	VERB
inlawrev-3793	816	83	no	no	DET
inlawrev-3793	816	84	probative	probative	ADJ
inlawrev-3793	816	85	value	value	NOUN
inlawrev-3793	816	86	and	and	CCONJ
inlawrev-3793	816	87	therefore	therefore	ADV
inlawrev-3793	816	88	the	the	DET
inlawrev-3793	816	89	longs	long	NOUN
inlawrev-3793	816	90	failed	fail	VERB
inlawrev-3793	816	91	to	to	PART
inlawrev-3793	816	92	make	make	VERB
inlawrev-3793	816	93	the	the	DET
inlawrev-3793	816	94	required	require	VERB
inlawrev-3793	816	95	prima	prima	NOUN
inlawrev-3793	816	96	facie	facie	NOUN
inlawrev-3793	816	97	showing	showing	NOUN
inlawrev-3793	816	98	of	of	ADP
inlawrev-3793	816	99	invalidity.^^^	invalidity.^^^	PROPN
inlawrev-3793	816	100	the	the	DET
inlawrev-3793	816	101	longs	long	NOUN
inlawrev-3793	816	102	submitted	submit	VERB
inlawrev-3793	816	103	200	200	NUM
inlawrev-3793	816	104	pages	page	NOUN
inlawrev-3793	816	105	of	of	ADP
inlawrev-3793	816	106	documentation	documentation	NOUN
inlawrev-3793	816	107	of	of	ADP
inlawrev-3793	816	108	comparable	comparable	ADJ
inlawrev-3793	816	109	properties	property	NOUN
inlawrev-3793	816	110	with	with	ADP
inlawrev-3793	816	111	sales	sale	NOUN
inlawrev-3793	816	112	prices	price	NOUN
inlawrev-3793	816	113	,	,	PUNCT
inlawrev-3793	816	114	a	a	DET
inlawrev-3793	816	115	policy	policy	NOUN
inlawrev-3793	816	116	declaration	declaration	NOUN
inlawrev-3793	816	117	from	from	ADP
inlawrev-3793	816	118	auto	auto	NOUN
inlawrev-3793	816	119	-	-	PUNCT
inlawrev-3793	816	120	owners	owner	NOUN
inlawrev-3793	816	121	insurance	insurance	NOUN
inlawrev-3793	816	122	showing	show	VERB
inlawrev-3793	816	123	the	the	DET
inlawrev-3793	816	124	property	property	NOUN
inlawrev-3793	816	125	was	be	AUX
inlawrev-3793	816	126	insured	insure	VERB
inlawrev-3793	816	127	for	for	ADP
inlawrev-3793	816	128	$	$	SYM
inlawrev-3793	816	129	56,000	56,000	NUM
inlawrev-3793	816	130	for	for	ADP
inlawrev-3793	816	131	2003	2003	NUM
inlawrev-3793	816	132	-	-	SYM
inlawrev-3793	816	133	2004	2004	NUM
inlawrev-3793	816	134	,	,	PUNCT
inlawrev-3793	816	135	and	and	CCONJ
inlawrev-3793	816	136	an	an	DET
inlawrev-3793	816	137	independent	independent	ADJ
inlawrev-3793	816	138	ct	ct	PROPN
inlawrev-3793	816	139	.	.	PROPN
inlawrev-3793	816	140	1999	1999	NUM
inlawrev-3793	816	141	)	)	PUNCT
inlawrev-3793	816	142	)	)	PUNCT
inlawrev-3793	816	143	;	;	PUNCT
inlawrev-3793	816	144	see	see	VERB
inlawrev-3793	816	145	also	also	ADV
inlawrev-3793	816	146	50	50	NUM
inlawrev-3793	816	147	ind	ind	NOUN
inlawrev-3793	816	148	.	.	PUNCT
inlawrev-3793	817	1	admin	admin	PROPN
inlawrev-3793	817	2	.	.	PUNCT
inlawrev-3793	818	1	code	code	PROPN
inlawrev-3793	818	2	2.2	2.2	NUM
inlawrev-3793	818	3	-	-	SYM
inlawrev-3793	818	4	10	10	NUM
inlawrev-3793	818	5	-	-	PUNCT
inlawrev-3793	818	6	7(e	7(e	NUM
inlawrev-3793	818	7	)	)	PUNCT
inlawrev-3793	818	8	(	(	PUNCT
inlawrev-3793	818	9	1996	1996	NUM
inlawrev-3793	818	10	)	)	PUNCT
inlawrev-3793	818	11	.	.	PUNCT
inlawrev-3793	819	1	354	354	NUM
inlawrev-3793	819	2	.	.	X
inlawrev-3793	819	3	wal	wal	PROPN
inlawrev-3793	819	4	mart	mart	PROPN
inlawrev-3793	819	5	stores	stores	PROPN
inlawrev-3793	819	6	,	,	PUNCT
inlawrev-3793	819	7	inc	inc	PROPN
inlawrev-3793	819	8	.	.	PROPN
inlawrev-3793	819	9	,	,	PUNCT
inlawrev-3793	819	10	825	825	NUM
inlawrev-3793	819	11	n.e.2d	n.e.2d	NOUN
inlawrev-3793	819	12	at	at	ADP
inlawrev-3793	819	13	488	488	NUM
inlawrev-3793	819	14	.	.	PUNCT
inlawrev-3793	819	15	355	355	NUM
inlawrev-3793	819	16	.	.	PUNCT
inlawrev-3793	820	1	i	i	PRON
inlawrev-3793	820	2	d.	d.	PROPN
inlawrev-3793	820	3	356	356	NUM
inlawrev-3793	820	4	.	.	PUNCT
inlawrev-3793	821	1	/j	/j	INTJ
inlawrev-3793	821	2	.	.	PUNCT
inlawrev-3793	822	1	at	at	ADP
inlawrev-3793	822	2	488	488	NUM
inlawrev-3793	822	3	-	-	SYM
inlawrev-3793	822	4	89	89	NUM
inlawrev-3793	822	5	.	.	PUNCT
inlawrev-3793	822	6	357	357	NUM
inlawrev-3793	822	7	.	.	PUNCT
inlawrev-3793	823	1	i	i	PRON
inlawrev-3793	823	2	d.	d.	PROPN
inlawrev-3793	823	3	358	358	NUM
inlawrev-3793	823	4	.	.	PUNCT
inlawrev-3793	824	1	i	i	PRON
inlawrev-3793	824	2	d.	d.	PROPN
inlawrev-3793	824	3	sit	sit	VERB
inlawrev-3793	824	4	4s9	4s9	PROPN
inlawrev-3793	824	5	.	.	PUNCT
inlawrev-3793	825	1	359	359	NUM
inlawrev-3793	825	2	.	.	PUNCT
inlawrev-3793	826	1	i	i	PRON
inlawrev-3793	826	2	d.	d.	PROPN
inlawrev-3793	826	3	360	360	NUM
inlawrev-3793	826	4	.	.	PUNCT
inlawrev-3793	827	1	mat	mat	PROPN
inlawrev-3793	827	2	490	490	NUM
inlawrev-3793	827	3	.	.	NOUN
inlawrev-3793	827	4	361	361	NUM
inlawrev-3793	827	5	.	.	X
inlawrev-3793	828	1	821	821	NUM
inlawrev-3793	828	2	n.e.2d	n.e.2d	NOUN
inlawrev-3793	828	3	466	466	NUM
inlawrev-3793	828	4	(	(	PUNCT
inlawrev-3793	828	5	ind	ind	NOUN
inlawrev-3793	828	6	.	.	PUNCT
inlawrev-3793	829	1	tax	tax	PROPN
inlawrev-3793	829	2	ct	ct	PROPN
inlawrev-3793	829	3	.	.	PROPN
inlawrev-3793	829	4	)	)	PUNCT
inlawrev-3793	829	5	,	,	PUNCT
inlawrev-3793	830	1	trans	trans	PROPN
inlawrev-3793	830	2	,	,	PUNCT
inlawrev-3793	830	3	denied	deny	VERB
inlawrev-3793	830	4	,	,	PUNCT
inlawrev-3793	830	5	831	831	NUM
inlawrev-3793	830	6	n.e.2d	n.e.2d	NOUN
inlawrev-3793	830	7	750	750	NUM
inlawrev-3793	830	8	(	(	PUNCT
inlawrev-3793	830	9	ind	ind	NOUN
inlawrev-3793	830	10	.	.	PUNCT
inlawrev-3793	830	11	2005	2005	NUM
inlawrev-3793	830	12	)	)	PUNCT
inlawrev-3793	830	13	.	.	PUNCT
inlawrev-3793	831	1	362	362	NUM
inlawrev-3793	831	2	.	.	PUNCT
inlawrev-3793	832	1	i	i	PRON
inlawrev-3793	832	2	d.	d.	PROPN
inlawrev-3793	832	3	at	at	ADP
inlawrev-3793	832	4	461	461	NUM
inlawrev-3793	832	5	.	.	PUNCT
inlawrev-3793	833	1	363	363	NUM
inlawrev-3793	833	2	.	.	PUNCT
inlawrev-3793	833	3	mat	mat	PROPN
inlawrev-3793	833	4	468	468	NUM
inlawrev-3793	833	5	.	.	NOUN
inlawrev-3793	833	6	364	364	NUM
inlawrev-3793	833	7	.	.	PUNCT
inlawrev-3793	834	1	i	i	PRON
inlawrev-3793	834	2	d.	d.	PROPN
inlawrev-3793	834	3	365	365	NUM
inlawrev-3793	834	4	.	.	PUNCT
inlawrev-3793	835	1	i	i	PRON
inlawrev-3793	835	2	d.	d.	PROPN
inlawrev-3793	835	3	366	366	NUM
inlawrev-3793	835	4	.	.	PUNCT
inlawrev-3793	836	1	mat	mat	NOUN
inlawrev-3793	836	2	468	468	NUM
inlawrev-3793	836	3	-	-	SYM
inlawrev-3793	836	4	69	69	NUM
inlawrev-3793	836	5	.	.	PUNCT
inlawrev-3793	837	1	367	367	NUM
inlawrev-3793	837	2	.	.	PUNCT
inlawrev-3793	838	1	i	i	PRON
inlawrev-3793	838	2	d.	d.	PROPN
inlawrev-3793	838	3	at	at	ADP
inlawrev-3793	838	4	469	469	NUM
inlawrev-3793	838	5	.	.	PUNCT
inlawrev-3793	838	6	2006	2006	NUM
inlawrev-3793	838	7	]	]	PUNCT
inlawrev-3793	838	8	tax	tax	NOUN
inlawrev-3793	838	9	law	law	NOUN
inlawrev-3793	838	10	1271	1271	NUM
inlawrev-3793	838	11	appraisal	appraisal	NOUN
inlawrev-3793	838	12	of	of	ADP
inlawrev-3793	838	13	the	the	DET
inlawrev-3793	838	14	property	property	NOUN
inlawrev-3793	838	15	from	from	ADP
inlawrev-3793	838	16	2003.^^^	2003.^^^	NUM
inlawrev-3793	838	17	the	the	DET
inlawrev-3793	838	18	tax	tax	NOUN
inlawrev-3793	838	19	court	court	NOUN
inlawrev-3793	838	20	stated	state	VERB
inlawrev-3793	838	21	that	that	SCONJ
inlawrev-3793	838	22	a	a	DET
inlawrev-3793	838	23	taxpayer	taxpayer	NOUN
inlawrev-3793	838	24	must	must	AUX
inlawrev-3793	838	25	offer	offer	VERB
inlawrev-3793	838	26	probative	probative	ADJ
inlawrev-3793	838	27	evidence	evidence	NOUN
inlawrev-3793	838	28	regarding	regard	VERB
inlawrev-3793	838	29	the	the	DET
inlawrev-3793	838	30	market	market	NOUN
inlawrev-3793	838	31	value	value	NOUN
inlawrev-3793	838	32	-	-	PUNCT
inlawrev-3793	838	33	inuse	inuse	NOUN
inlawrev-3793	838	34	of	of	ADP
inlawrev-3793	838	35	the	the	DET
inlawrev-3793	838	36	subject	subject	NOUN
inlawrev-3793	838	37	property	property	NOUN
inlawrev-3793	838	38	,	,	PUNCT
inlawrev-3793	838	39	as	as	ADV
inlawrev-3793	838	40	well	well	ADV
inlawrev-3793	838	41	as	as	ADP
inlawrev-3793	838	42	the	the	DET
inlawrev-3793	838	43	market	market	NOUN
inlawrev-3793	838	44	value	value	NOUN
inlawrev-3793	838	45	-	-	PUNCT
inlawrev-3793	838	46	in	in	ADP
inlawrev-3793	838	47	-	-	PUNCT
inlawrev-3793	838	48	use	use	NOUN
inlawrev-3793	838	49	of	of	ADP
inlawrev-3793	838	50	comparable	comparable	ADJ
inlawrev-3793	838	51	properties	property	NOUN
inlawrev-3793	838	52	.	.	PUNCT
inlawrev-3793	839	1	for	for	ADP
inlawrev-3793	839	2	instance	instance	NOUN
inlawrev-3793	839	3	,	,	PUNCT
inlawrev-3793	839	4	a	a	DET
inlawrev-3793	839	5	taxpayer	taxpayer	NOUN
inlawrev-3793	839	6	's	's	PART
inlawrev-3793	839	7	evidence	evidence	NOUN
inlawrev-3793	839	8	may	may	AUX
inlawrev-3793	839	9	include	include	VERB
inlawrev-3793	839	10	"	"	PUNCT
inlawrev-3793	839	11	actual	actual	ADJ
inlawrev-3793	839	12	construction	construction	NOUN
inlawrev-3793	839	13	costs	cost	NOUN
inlawrev-3793	839	14	,	,	PUNCT
inlawrev-3793	839	15	sales	sale	NOUN
inlawrev-3793	839	16	information	information	NOUN
inlawrev-3793	839	17	regarding	regard	VERB
inlawrev-3793	839	18	the	the	DET
inlawrev-3793	839	19	subject	subject	ADJ
inlawrev-3793	839	20	or	or	CCONJ
inlawrev-3793	839	21	comparable	comparable	ADJ
inlawrev-3793	839	22	properties	property	NOUN
inlawrev-3793	839	23	,	,	PUNCT
inlawrev-3793	839	24	appraisals	appraisal	NOUN
inlawrev-3793	839	25	that	that	PRON
inlawrev-3793	839	26	are	be	AUX
inlawrev-3793	839	27	relevant	relevant	ADJ
inlawrev-3793	839	28	to	to	ADP
inlawrev-3793	839	29	the	the	DET
inlawrev-3793	839	30	market	market	NOUN
inlawrev-3793	839	31	valuein	valuein	NOUN
inlawrev-3793	839	32	-	-	PUNCT
inlawrev-3793	839	33	use	use	VERB
inlawrev-3793	839	34	ofthe	ofthe	ADJ
inlawrev-3793	839	35	property	property	NOUN
inlawrev-3793	839	36	,	,	PUNCT
inlawrev-3793	839	37	and	and	CCONJ
inlawrev-3793	839	38	any	any	DET
inlawrev-3793	839	39	other	other	ADJ
inlawrev-3793	839	40	information	information	NOUN
inlawrev-3793	839	41	compiled	compile	VERB
inlawrev-3793	839	42	in	in	ADP
inlawrev-3793	839	43	accordance	accordance	NOUN
inlawrev-3793	839	44	with	with	ADP
inlawrev-3793	839	45	generally	generally	ADV
inlawrev-3793	839	46	accepted	accept	VERB
inlawrev-3793	839	47	appraisal	appraisal	NOUN
inlawrev-3793	839	48	principles	principle	NOUN
inlawrev-3793	839	49	.	.	PUNCT
inlawrev-3793	839	50	"	"	PUNCT
inlawrev-3793	840	1	nevertheless	nevertheless	ADV
inlawrev-3793	840	2	,	,	PUNCT
inlawrev-3793	840	3	such	such	ADJ
inlawrev-3793	840	4	data	datum	NOUN
inlawrev-3793	840	5	must	must	AUX
inlawrev-3793	840	6	be	be	AUX
inlawrev-3793	840	7	reliable	reliable	ADJ
inlawrev-3793	840	8	,	,	PUNCT
inlawrev-3793	840	9	reasonably	reasonably	ADV
inlawrev-3793	840	10	comparable	comparable	ADJ
inlawrev-3793	840	11	based	base	VERB
inlawrev-3793	840	12	on	on	ADP
inlawrev-3793	840	13	accepted	accept	VERB
inlawrev-3793	840	14	appraisal	appraisal	NOUN
inlawrev-3793	840	15	standards	standard	NOUN
inlawrev-3793	840	16	,	,	PUNCT
inlawrev-3793	840	17	readily	readily	ADV
inlawrev-3793	840	18	available	available	ADJ
inlawrev-3793	840	19	to	to	ADP
inlawrev-3793	840	20	the	the	DET
inlawrev-3793	840	21	assessor	assessor	NOUN
inlawrev-3793	840	22	at	at	ADP
inlawrev-3793	840	23	the	the	DET
inlawrev-3793	840	24	time	time	NOUN
inlawrev-3793	840	25	the	the	DET
inlawrev-3793	840	26	assessment	assessment	NOUN
inlawrev-3793	840	27	was	be	AUX
inlawrev-3793	840	28	made	make	VERB
inlawrev-3793	840	29	,	,	PUNCT
inlawrev-3793	840	30	and	and	CCONJ
inlawrev-3793	840	31	reflect	reflect	VERB
inlawrev-3793	840	32	the	the	DET
inlawrev-3793	840	33	property	property	NOUN
inlawrev-3793	840	34	's	's	PART
inlawrev-3793	840	35	january	january	PROPN
inlawrev-3793	840	36	1	1	NUM
inlawrev-3793	840	37	,	,	PUNCT
inlawrev-3793	840	38	1999	1999	NUM
inlawrev-3793	840	39	,	,	PUNCT
inlawrev-3793	840	40	replacement	replacement	NOUN
inlawrev-3793	840	41	cost.^^^	cost.^^^	PROPN
inlawrev-3793	840	42	the	the	DET
inlawrev-3793	840	43	tax	tax	NOUN
inlawrev-3793	840	44	court	court	NOUN
inlawrev-3793	840	45	held	hold	VERB
inlawrev-3793	840	46	that	that	SCONJ
inlawrev-3793	840	47	the	the	DET
inlawrev-3793	840	48	longs	long	NOUN
inlawrev-3793	840	49	had	have	AUX
inlawrev-3793	840	50	not	not	PART
inlawrev-3793	840	51	met	meet	VERB
inlawrev-3793	840	52	their	their	PRON
inlawrev-3793	840	53	burden	burden	NOUN
inlawrev-3793	840	54	of	of	ADP
inlawrev-3793	840	55	proof.^^	proof.^^	NOUN
inlawrev-3793	840	56	®	®	NOUN
inlawrev-3793	840	57	the	the	DET
inlawrev-3793	840	58	tax	tax	NOUN
inlawrev-3793	840	59	court	court	NOUN
inlawrev-3793	840	60	found	find	VERB
inlawrev-3793	840	61	that	that	SCONJ
inlawrev-3793	840	62	although	although	SCONJ
inlawrev-3793	840	63	the	the	DET
inlawrev-3793	840	64	200	200	NUM
inlawrev-3793	840	65	pages	page	NOUN
inlawrev-3793	840	66	of	of	ADP
inlawrev-3793	840	67	listings	listing	NOUN
inlawrev-3793	840	68	were	be	AUX
inlawrev-3793	840	69	a	a	DET
inlawrev-3793	840	70	good	good	ADJ
inlawrev-3793	840	71	start	start	NOUN
inlawrev-3793	840	72	,	,	PUNCT
inlawrev-3793	840	73	the	the	DET
inlawrev-3793	840	74	longs	long	NOUN
inlawrev-3793	840	75	erred	err	VERB
inlawrev-3793	840	76	in	in	ADP
inlawrev-3793	840	77	presenting	present	VERB
inlawrev-3793	840	78	their	their	PRON
inlawrev-3793	840	79	evidence	evidence	NOUN
inlawrev-3793	840	80	to	to	ADP
inlawrev-3793	840	81	the	the	DET
inlawrev-3793	840	82	ibtr	ibtr	VERB
inlawrev-3793	840	83	by	by	ADP
inlawrev-3793	840	84	failing	fail	VERB
inlawrev-3793	840	85	to	to	PART
inlawrev-3793	840	86	show	show	VERB
inlawrev-3793	840	87	how	how	SCONJ
inlawrev-3793	840	88	these	these	DET
inlawrev-3793	840	89	listed	list	VERB
inlawrev-3793	840	90	properties	property	NOUN
inlawrev-3793	840	91	specifically	specifically	ADV
inlawrev-3793	840	92	compared	compare	VERB
inlawrev-3793	840	93	to	to	ADP
inlawrev-3793	840	94	the	the	DET
inlawrev-3793	840	95	subject	subject	NOUN
inlawrev-3793	840	96	property.^^^	property.^^^	NOUN
inlawrev-3793	840	97	the	the	DET
inlawrev-3793	840	98	tax	tax	NOUN
inlawrev-3793	840	99	court	court	NOUN
inlawrev-3793	840	100	held	hold	VERB
inlawrev-3793	840	101	that	that	SCONJ
inlawrev-3793	840	102	mere	mere	ADJ
inlawrev-3793	840	103	statements	statement	NOUN
inlawrev-3793	840	104	that	that	SCONJ
inlawrev-3793	840	105	the	the	DET
inlawrev-3793	840	106	property	property	NOUN
inlawrev-3793	840	107	was	be	AUX
inlawrev-3793	840	108	similar	similar	ADJ
inlawrev-3793	840	109	or	or	CCONJ
inlawrev-3793	840	110	comparable	comparable	ADJ
inlawrev-3793	840	111	were	be	AUX
inlawrev-3793	840	112	nothing	nothing	PRON
inlawrev-3793	840	113	but	but	ADV
inlawrev-3793	840	114	conclusions.^^^	conclusions.^^^	ADV
inlawrev-3793	840	115	the	the	DET
inlawrev-3793	840	116	longs	long	NOUN
inlawrev-3793	840	117	claimed	claim	VERB
inlawrev-3793	840	118	that	that	SCONJ
inlawrev-3793	840	119	their	their	PRON
inlawrev-3793	840	120	evidence	evidence	NOUN
inlawrev-3793	840	121	as	as	ADP
inlawrev-3793	840	122	a	a	DET
inlawrev-3793	840	123	whole	whole	NOUN
inlawrev-3793	840	124	was	be	AUX
inlawrev-3793	840	125	enough	enough	ADJ
inlawrev-3793	840	126	of	of	ADP
inlawrev-3793	840	127	a	a	DET
inlawrev-3793	840	128	showing	showing	NOUN
inlawrev-3793	840	129	to	to	PART
inlawrev-3793	840	130	allow	allow	VERB
inlawrev-3793	840	131	the	the	DET
inlawrev-3793	840	132	ibtr	ibtr	NOUN
inlawrev-3793	840	133	to	to	PART
inlawrev-3793	840	134	make	make	VERB
inlawrev-3793	840	135	the	the	DET
inlawrev-3793	840	136	needed	need	VERB
inlawrev-3793	840	137	comparisons	comparison	NOUN
inlawrev-3793	840	138	,	,	PUNCT
inlawrev-3793	840	139	but	but	CCONJ
inlawrev-3793	840	140	the	the	DET
inlawrev-3793	840	141	tax	tax	NOUN
inlawrev-3793	840	142	court	court	NOUN
inlawrev-3793	840	143	dismissed	dismiss	VERB
inlawrev-3793	840	144	this	this	DET
inlawrev-3793	840	145	argument	argument	NOUN
inlawrev-3793	840	146	and	and	CCONJ
inlawrev-3793	840	147	held	hold	VERB
inlawrev-3793	840	148	that	that	SCONJ
inlawrev-3793	840	149	"	"	PUNCT
inlawrev-3793	840	150	*	*	PUNCT
inlawrev-3793	840	151	[	[	X
inlawrev-3793	840	152	i]t	i]t	X
inlawrev-3793	840	153	is	be	AUX
inlawrev-3793	840	154	the	the	DET
inlawrev-3793	840	155	taxpayer	taxpayer	NOUN
inlawrev-3793	840	156	's	's	PART
inlawrev-3793	840	157	duty	duty	NOUN
inlawrev-3793	840	158	to	to	PART
inlawrev-3793	840	159	walk	walk	VERB
inlawrev-3793	840	160	the	the	DET
inlawrev-3793	840	161	[	[	X
inlawrev-3793	840	162	indiana	indiana	PROPN
inlawrev-3793	840	163	board	board	PROPN
inlawrev-3793	840	164	and	and	CCONJ
inlawrev-3793	840	165	this	this	DET
inlawrev-3793	840	166	]	]	PUNCT
inlawrev-3793	840	167	court	court	NOUN
inlawrev-3793	840	168	through	through	ADP
inlawrev-3793	840	169	every	every	DET
inlawrev-3793	840	170	element	element	NOUN
inlawrev-3793	840	171	of	of	ADP
inlawrev-3793	840	172	[	[	X
inlawrev-3793	840	173	its	its	PRON
inlawrev-3793	840	174	]	]	X
inlawrev-3793	840	175	analysis	analysis	NOUN
inlawrev-3793	840	176	.	.	PUNCT
inlawrev-3793	840	177	'	'	PUNCT
inlawrev-3793	840	178	"	"	PUNCT
inlawrev-3793	840	179	^^^	^^^	VERB
inlawrev-3793	840	180	the	the	DET
inlawrev-3793	840	181	tax	tax	NOUN
inlawrev-3793	840	182	court	court	NOUN
inlawrev-3793	840	183	also	also	ADV
inlawrev-3793	840	184	held	hold	VERB
inlawrev-3793	840	185	that	that	SCONJ
inlawrev-3793	840	186	the	the	DET
inlawrev-3793	840	187	longs	long	NOUN
inlawrev-3793	840	188	'	'	PART
inlawrev-3793	840	189	evidence	evidence	NOUN
inlawrev-3793	840	190	of	of	ADP
inlawrev-3793	840	191	the	the	DET
inlawrev-3793	840	192	insurance	insurance	NOUN
inlawrev-3793	840	193	and	and	CCONJ
inlawrev-3793	840	194	the	the	DET
inlawrev-3793	840	195	appraisal	appraisal	NOUN
inlawrev-3793	840	196	were	be	AUX
inlawrev-3793	840	197	also	also	ADV
inlawrev-3793	840	198	not	not	PART
inlawrev-3793	840	199	probative	probative	ADJ
inlawrev-3793	840	200	since	since	SCONJ
inlawrev-3793	840	201	the	the	DET
inlawrev-3793	840	202	longs	long	NOUN
inlawrev-3793	840	203	failed	fail	VERB
inlawrev-3793	840	204	to	to	PART
inlawrev-3793	840	205	explain	explain	VERB
inlawrev-3793	840	206	why	why	SCONJ
inlawrev-3793	840	207	these	these	DET
inlawrev-3793	840	208	values	value	NOUN
inlawrev-3793	840	209	were	be	AUX
inlawrev-3793	840	210	relevant	relevant	ADJ
inlawrev-3793	840	211	to	to	ADP
inlawrev-3793	840	212	the	the	DET
inlawrev-3793	840	213	subject	subject	ADJ
inlawrev-3793	840	214	property	property	NOUN
inlawrev-3793	840	215	's	's	PART
inlawrev-3793	840	216	value	value	NOUN
inlawrev-3793	840	217	as	as	ADP
inlawrev-3793	840	218	of	of	ADP
inlawrev-3793	840	219	january	january	PROPN
inlawrev-3793	840	220	1	1	NUM
inlawrev-3793	840	221	,	,	PUNCT
inlawrev-3793	840	222	1999	1999	NUM
inlawrev-3793	840	223	(	(	PUNCT
inlawrev-3793	840	224	the	the	DET
inlawrev-3793	840	225	time	time	NOUN
inlawrev-3793	840	226	at	at	ADP
inlawrev-3793	840	227	issue).^^"^	issue).^^"^	PROPN
inlawrev-3793	840	228	therefore	therefore	ADV
inlawrev-3793	840	229	,	,	PUNCT
inlawrev-3793	840	230	the	the	DET
inlawrev-3793	840	231	tax	tax	NOUN
inlawrev-3793	840	232	court	court	NOUN
inlawrev-3793	840	233	granted	grant	VERB
inlawrev-3793	840	234	summary	summary	NOUN
inlawrev-3793	840	235	judgment	judgment	NOUN
inlawrev-3793	840	236	for	for	ADP
inlawrev-3793	840	237	the	the	DET
inlawrev-3793	840	238	assessor	assessor	NOUN
inlawrev-3793	840	239	and	and	CCONJ
inlawrev-3793	840	240	affirmed	affirm	VERB
inlawrev-3793	840	241	the	the	DET
inlawrev-3793	840	242	ibtr	ibtr	NOUN
inlawrev-3793	840	243	's	's	PART
inlawrev-3793	840	244	determination.^^^	determination.^^^	PROPN
inlawrev-3793	840	245	b.	b.	PROPN
inlawrev-3793	840	246	sales	sale	NOUN
inlawrev-3793	840	247	and	and	CCONJ
inlawrev-3793	840	248	use	use	VERB
inlawrev-3793	840	249	tax	tax	NOUN
inlawrev-3793	840	250	1	1	NUM
inlawrev-3793	840	251	.	.	PUNCT
inlawrev-3793	841	1	haas	haas	PROPN
inlawrev-3793	841	2	publishing	publishing	PROPN
inlawrev-3793	841	3	co.	co.	PROPN
inlawrev-3793	841	4	v.	v.	PROPN
inlawrev-3793	841	5	indiana	indiana	PROPN
inlawrev-3793	841	6	department	department	PROPN
inlawrev-3793	841	7	of	of	ADP
inlawrev-3793	841	8	state	state	PROPN
inlawrev-3793	841	9	revenue.^^^—haas	revenue.^^^—haas	PROPN
inlawrev-3793	841	10	publishing	publish	VERB
inlawrev-3793	841	11	company	company	NOUN
inlawrev-3793	841	12	(	(	PUNCT
inlawrev-3793	841	13	"	"	PUNCT
inlawrev-3793	841	14	haas	haas	NOUN
inlawrev-3793	841	15	"	"	PUNCT
inlawrev-3793	841	16	)	)	PUNCT
inlawrev-3793	841	17	appealed	appeal	VERB
inlawrev-3793	841	18	the	the	DET
inlawrev-3793	841	19	idsr	idsr	NOUN
inlawrev-3793	841	20	's	's	PART
inlawrev-3793	841	21	assessment	assessment	NOUN
inlawrev-3793	841	22	of	of	ADP
inlawrev-3793	841	23	use	use	NOUN
inlawrev-3793	841	24	tax	tax	NOUN
inlawrev-3793	841	25	for	for	ADP
inlawrev-3793	841	26	1998	1998	NUM
inlawrev-3793	841	27	through	through	ADP
inlawrev-3793	841	28	2000	2000	NUM
inlawrev-3793	841	29	on	on	ADP
inlawrev-3793	841	30	its	its	PRON
inlawrev-3793	841	31	production	production	NOUN
inlawrev-3793	841	32	costs	cost	NOUN
inlawrev-3793	841	33	,	,	PUNCT
inlawrev-3793	841	34	which	which	PRON
inlawrev-3793	841	35	haas	haas	PROPN
inlawrev-3793	841	36	claimed	claim	VERB
inlawrev-3793	841	37	were	be	AUX
inlawrev-3793	841	38	exempt	exempt	ADJ
inlawrev-3793	841	39	because	because	SCONJ
inlawrev-3793	841	40	its	its	PRON
inlawrev-3793	841	41	publication	publication	NOUN
inlawrev-3793	841	42	was	be	AUX
inlawrev-3793	841	43	a	a	DET
inlawrev-3793	841	44	"	"	PUNCT
inlawrev-3793	841	45	free	free	ADJ
inlawrev-3793	841	46	distribution	distribution	NOUN
inlawrev-3793	841	47	newspaper	newspaper	NOUN
inlawrev-3793	841	48	"	"	PUNCT
inlawrev-3793	841	49	under	under	ADP
inlawrev-3793	841	50	indiana	indiana	PROPN
inlawrev-3793	841	51	code	code	PROPN
inlawrev-3793	841	52	368	368	NUM
inlawrev-3793	841	53	.	.	PUNCT
inlawrev-3793	842	1	/^.	/^.	PUNCT
inlawrev-3793	843	1	at	at	ADP
inlawrev-3793	843	2	470	470	NUM
inlawrev-3793	843	3	.	.	PUNCT
inlawrev-3793	843	4	369	369	NUM
inlawrev-3793	843	5	.	.	PUNCT
inlawrev-3793	844	1	i	i	PRON
inlawrev-3793	844	2	d.	d.	PROPN
inlawrev-3793	844	3	at	at	ADP
inlawrev-3793	844	4	469	469	NUM
inlawrev-3793	844	5	-	-	SYM
inlawrev-3793	844	6	70	70	NUM
inlawrev-3793	844	7	(	(	PUNCT
inlawrev-3793	844	8	citing	cite	VERB
inlawrev-3793	844	9	2002	2002	NUM
inlawrev-3793	844	10	real	real	ADJ
inlawrev-3793	844	11	property	property	NOUN
inlawrev-3793	844	12	assessment	assessment	NOUN
inlawrev-3793	844	13	manual	manual	NOUN
inlawrev-3793	844	14	2	2	NUM
inlawrev-3793	844	15	(	(	PUNCT
inlawrev-3793	844	16	200	200	NUM
inlawrev-3793	844	17	1	1	NUM
inlawrev-3793	844	18	)	)	PUNCT
inlawrev-3793	844	19	)	)	PUNCT
inlawrev-3793	844	20	.	.	PUNCT
inlawrev-3793	845	1	370	370	NUM
inlawrev-3793	845	2	.	.	X
inlawrev-3793	846	1	u	u	NOUN
inlawrev-3793	846	2	at	at	ADP
inlawrev-3793	846	3	470	470	NUM
inlawrev-3793	846	4	.	.	PUNCT
inlawrev-3793	846	5	371	371	NUM
inlawrev-3793	846	6	.	.	PUNCT
inlawrev-3793	847	1	i	i	PRON
inlawrev-3793	847	2	d.	d.	PROPN
inlawrev-3793	847	3	2	2	NUM
inlawrev-3793	847	4	^	^	SYM
inlawrev-3793	847	5	11	11	NUM
inlawrev-3793	847	6	.	.	PUNCT
inlawrev-3793	848	1	i	i	PRON
inlawrev-3793	848	2	d	d	NOUN
inlawrev-3793	848	3	373	373	NUM
inlawrev-3793	848	4	.	.	PUNCT
inlawrev-3793	849	1	i	i	PRON
inlawrev-3793	849	2	d.	d.	PROPN
inlawrev-3793	849	3	(	(	PUNCT
inlawrev-3793	849	4	internal	internal	ADJ
inlawrev-3793	849	5	quotation	quotation	NOUN
inlawrev-3793	849	6	marks	mark	NOUN
inlawrev-3793	849	7	omitted	omit	VERB
inlawrev-3793	849	8	and	and	CCONJ
inlawrev-3793	849	9	alteration	alteration	NOUN
inlawrev-3793	849	10	in	in	ADP
inlawrev-3793	849	11	original	original	ADJ
inlawrev-3793	849	12	)	)	PUNCT
inlawrev-3793	849	13	(	(	PUNCT
inlawrev-3793	849	14	quoting	quote	VERB
inlawrev-3793	849	15	clark	clark	PROPN
inlawrev-3793	849	16	v.	v.	ADP
inlawrev-3793	849	17	dep't	dep't	PROPN
inlawrev-3793	849	18	of	of	ADP
inlawrev-3793	849	19	local	local	ADJ
inlawrev-3793	849	20	gov't	gov't	ADJ
inlawrev-3793	849	21	fin	fin	NOUN
inlawrev-3793	849	22	.	.	PUNCT
inlawrev-3793	849	23	,	,	PUNCT
inlawrev-3793	849	24	779	779	NUM
inlawrev-3793	849	25	n.e.2d	n.e.2d	NOUN
inlawrev-3793	849	26	1277	1277	NUM
inlawrev-3793	849	27	,	,	PUNCT
inlawrev-3793	849	28	1282	1282	NUM
inlawrev-3793	849	29	n.4	n.4	SYM
inlawrev-3793	849	30	(	(	PUNCT
inlawrev-3793	849	31	ind	ind	NOUN
inlawrev-3793	849	32	.	.	PUNCT
inlawrev-3793	850	1	tax	tax	PROPN
inlawrev-3793	850	2	ct	ct	PROPN
inlawrev-3793	850	3	.	.	PROPN
inlawrev-3793	850	4	2002	2002	NUM
inlawrev-3793	850	5	)	)	PUNCT
inlawrev-3793	850	6	)	)	PUNCT
inlawrev-3793	850	7	.	.	PUNCT
inlawrev-3793	851	1	374	374	NUM
inlawrev-3793	851	2	.	.	X
inlawrev-3793	851	3	mat	mat	VERB
inlawrev-3793	852	1	47	47	NUM
inlawrev-3793	852	2	1	1	NUM
inlawrev-3793	852	3	-	-	SYM
inlawrev-3793	852	4	72	72	NUM
inlawrev-3793	852	5	.	.	PUNCT
inlawrev-3793	852	6	375	375	NUM
inlawrev-3793	852	7	.	.	PUNCT
inlawrev-3793	852	8	mat	mat	PROPN
inlawrev-3793	852	9	472	472	NUM
inlawrev-3793	852	10	.	.	PUNCT
inlawrev-3793	853	1	376	376	NUM
inlawrev-3793	853	2	.	.	NOUN
inlawrev-3793	853	3	835	835	NUM
inlawrev-3793	853	4	n.e.2d	n.e.2d	NOUN
inlawrev-3793	853	5	235	235	NUM
inlawrev-3793	853	6	(	(	PUNCT
inlawrev-3793	853	7	ind	ind	NOUN
inlawrev-3793	853	8	.	.	PUNCT
inlawrev-3793	854	1	tax	tax	PROPN
inlawrev-3793	854	2	ct	ct	PROPN
inlawrev-3793	854	3	.	.	PROPN
inlawrev-3793	854	4	2005	2005	NUM
inlawrev-3793	854	5	)	)	PUNCT
inlawrev-3793	854	6	,	,	PUNCT
inlawrev-3793	854	7	trans	trans	PROPN
inlawrev-3793	854	8	,	,	PUNCT
inlawrev-3793	854	9	denied	deny	VERB
inlawrev-3793	854	10	(	(	PUNCT
inlawrev-3793	854	11	ind	ind	NOUN
inlawrev-3793	854	12	.	.	PUNCT
inlawrev-3793	854	13	2006	2006	NUM
inlawrev-3793	854	14	)	)	PUNCT
inlawrev-3793	854	15	.	.	PUNCT
inlawrev-3793	855	1	1	1	NUM
inlawrev-3793	855	2	272	272	NUM
inlawrev-3793	855	3	indiana	indiana	PROPN
inlawrev-3793	855	4	law	law	PROPN
inlawrev-3793	855	5	review	review	NOUN
inlawrev-3793	855	6	[	[	X
inlawrev-3793	855	7	vol	vol	NOUN
inlawrev-3793	855	8	.	.	PUNCT
inlawrev-3793	855	9	39	39	NUM
inlawrev-3793	855	10	:	:	SYM
inlawrev-3793	855	11	1	1	NUM
inlawrev-3793	855	12	239	239	NUM
inlawrev-3793	855	13	section	section	NOUN
inlawrev-3793	855	14	6	6	NUM
inlawrev-3793	855	15	-	-	SYM
inlawrev-3793	855	16	25	25	NUM
inlawrev-3793	855	17	-	-	PUNCT
inlawrev-3793	855	18	5	5	NUM
inlawrev-3793	855	19	-	-	SYM
inlawrev-3793	855	20	3	3	NUM
inlawrev-3793	855	21	1	1	NUM
inlawrev-3793	855	22	?	?	PUNCT
inlawrev-3793	855	23	^'^	^'^	PUNCT
inlawrev-3793	856	1	haas	haas	NOUN
inlawrev-3793	856	2	is	be	AUX
inlawrev-3793	856	3	a	a	DET
inlawrev-3793	856	4	delaware	delaware	PROPN
inlawrev-3793	856	5	corporation	corporation	NOUN
inlawrev-3793	856	6	with	with	ADP
inlawrev-3793	856	7	its	its	PRON
inlawrev-3793	856	8	principal	principal	ADJ
inlawrev-3793	856	9	place	place	NOUN
inlawrev-3793	856	10	of	of	ADP
inlawrev-3793	856	11	business	business	NOUN
inlawrev-3793	856	12	in	in	ADP
inlawrev-3793	856	13	new	new	ADJ
inlawrev-3793	856	14	york.^^^	york.^^^	PROPN
inlawrev-3793	856	15	haas	haas	PROPN
inlawrev-3793	856	16	published	publish	VERB
inlawrev-3793	856	17	and	and	CCONJ
inlawrev-3793	856	18	distributed	distribute	VERB
inlawrev-3793	856	19	,	,	PUNCT
inlawrev-3793	856	20	free	free	ADJ
inlawrev-3793	856	21	of	of	ADP
inlawrev-3793	856	22	charge	charge	NOUN
inlawrev-3793	856	23	,	,	PUNCT
inlawrev-3793	856	24	apartment	apartment	NOUN
inlawrev-3793	856	25	guides	guide	NOUN
inlawrev-3793	856	26	for	for	ADP
inlawrev-3793	856	27	various	various	ADJ
inlawrev-3793	856	28	cities	city	NOUN
inlawrev-3793	856	29	throughout	throughout	ADP
inlawrev-3793	856	30	the	the	DET
inlawrev-3793	856	31	united	united	PROPN
inlawrev-3793	856	32	states.^^^	states.^^^	PROPN
inlawrev-3793	856	33	these	these	DET
inlawrev-3793	856	34	apartment	apartment	NOUN
inlawrev-3793	856	35	guides	guide	NOUN
inlawrev-3793	856	36	were	be	AUX
inlawrev-3793	856	37	put	put	VERB
inlawrev-3793	856	38	in	in	ADP
inlawrev-3793	856	39	racks	rack	NOUN
inlawrev-3793	856	40	and	and	CCONJ
inlawrev-3793	856	41	dispensers	dispenser	NOUN
inlawrev-3793	856	42	for	for	SCONJ
inlawrev-3793	856	43	people	people	NOUN
inlawrev-3793	856	44	to	to	PART
inlawrev-3793	856	45	take	take	VERB
inlawrev-3793	856	46	free	free	ADJ
inlawrev-3793	856	47	of	of	ADP
inlawrev-3793	856	48	charge	charge	NOUN
inlawrev-3793	856	49	at	at	ADP
inlawrev-3793	856	50	many	many	ADJ
inlawrev-3793	856	51	stores	store	NOUN
inlawrev-3793	856	52	and	and	CCONJ
inlawrev-3793	856	53	other	other	ADJ
inlawrev-3793	856	54	facilities	facility	NOUN
inlawrev-3793	856	55	throughout	throughout	ADP
inlawrev-3793	856	56	the	the	DET
inlawrev-3793	856	57	areas	area	NOUN
inlawrev-3793	856	58	covered	cover	VERB
inlawrev-3793	856	59	by	by	ADP
inlawrev-3793	856	60	the	the	DET
inlawrev-3793	856	61	apartment	apartment	NOUN
inlawrev-3793	856	62	guides.^^^	guides.^^^	NOUN
inlawrev-3793	856	63	the	the	DET
inlawrev-3793	856	64	guides	guide	NOUN
inlawrev-3793	856	65	were	be	AUX
inlawrev-3793	856	66	published	publish	VERB
inlawrev-3793	856	67	once	once	ADV
inlawrev-3793	856	68	a	a	DET
inlawrev-3793	856	69	month	month	NOUN
inlawrev-3793	856	70	with	with	ADP
inlawrev-3793	856	71	a	a	DET
inlawrev-3793	856	72	consistent	consistent	ADJ
inlawrev-3793	856	73	layout	layout	NOUN
inlawrev-3793	856	74	and	and	CCONJ
inlawrev-3793	856	75	numerous	numerous	ADJ
inlawrev-3793	856	76	advertisements	advertisement	NOUN
inlawrev-3793	856	77	per	per	ADP
inlawrev-3793	856	78	issue.^^^	issue.^^^	PROPN
inlawrev-3793	856	79	the	the	DET
inlawrev-3793	856	80	idsr	idsr	NOUN
inlawrev-3793	856	81	assessed	assess	VERB
inlawrev-3793	856	82	use	use	NOUN
inlawrev-3793	856	83	tax	tax	NOUN
inlawrev-3793	856	84	on	on	ADP
inlawrev-3793	856	85	the	the	DET
inlawrev-3793	856	86	printing	printing	NOUN
inlawrev-3793	856	87	,	,	PUNCT
inlawrev-3793	856	88	equipment	equipment	NOUN
inlawrev-3793	856	89	,	,	PUNCT
inlawrev-3793	856	90	and	and	CCONJ
inlawrev-3793	856	91	materials	material	NOUN
inlawrev-3793	856	92	for	for	ADP
inlawrev-3793	856	93	the	the	DET
inlawrev-3793	856	94	years	year	NOUN
inlawrev-3793	856	95	at	at	ADP
inlawrev-3793	856	96	issue.^^^	issue.^^^	PROPN
inlawrev-3793	856	97	haas	haas	PROPN
inlawrev-3793	856	98	had	have	VERB
inlawrev-3793	856	99	to	to	PART
inlawrev-3793	856	100	prove	prove	VERB
inlawrev-3793	856	101	that	that	SCONJ
inlawrev-3793	856	102	statutory	statutory	ADJ
inlawrev-3793	856	103	exemption	exemption	NOUN
inlawrev-3793	856	104	requirements	requirement	NOUN
inlawrev-3793	856	105	were	be	AUX
inlawrev-3793	856	106	met.^^^	met.^^^	NOUN
inlawrev-3793	856	107	the	the	DET
inlawrev-3793	856	108	tax	tax	NOUN
inlawrev-3793	856	109	court	court	NOUN
inlawrev-3793	856	110	standard	standard	NOUN
inlawrev-3793	856	111	was	be	AUX
inlawrev-3793	856	112	to	to	PART
inlawrev-3793	856	113	construe	construe	VERB
inlawrev-3793	856	114	the	the	DET
inlawrev-3793	856	115	exemption	exemption	NOUN
inlawrev-3793	856	116	language	language	NOUN
inlawrev-3793	856	117	against	against	ADP
inlawrev-3793	856	118	the	the	DET
inlawrev-3793	856	119	taxpayer	taxpayer	NOUN
inlawrev-3793	856	120	,	,	PUNCT
inlawrev-3793	856	121	but	but	CCONJ
inlawrev-3793	856	122	not	not	PART
inlawrev-3793	856	123	so	so	ADV
inlawrev-3793	856	124	narrowly	narrowly	ADV
inlawrev-3793	856	125	as	as	SCONJ
inlawrev-3793	856	126	to	to	PART
inlawrev-3793	856	127	defeat	defeat	VERB
inlawrev-3793	856	128	application	application	NOUN
inlawrev-3793	856	129	of	of	ADP
inlawrev-3793	856	130	the	the	DET
inlawrev-3793	856	131	exemption.^^"^	exemption.^^"^	NOUN
inlawrev-3793	856	132	the	the	DET
inlawrev-3793	856	133	exemption	exemption	NOUN
inlawrev-3793	856	134	in	in	ADP
inlawrev-3793	856	135	question	question	NOUN
inlawrev-3793	856	136	applied	apply	VERB
inlawrev-3793	856	137	to	to	ADP
inlawrev-3793	856	138	production	production	NOUN
inlawrev-3793	856	139	costs	cost	NOUN
inlawrev-3793	856	140	incurred	incur	VERB
inlawrev-3793	856	141	in	in	ADP
inlawrev-3793	856	142	publication	publication	NOUN
inlawrev-3793	856	143	of	of	ADP
inlawrev-3793	856	144	a	a	DET
inlawrev-3793	856	145	free	free	ADJ
inlawrev-3793	856	146	distribution	distribution	NOUN
inlawrev-3793	856	147	newspaper.^^^	newspaper.^^^	NOUN
inlawrev-3793	856	148	the	the	DET
inlawrev-3793	856	149	idsr	idsr	NOUN
inlawrev-3793	856	150	claimed	claim	VERB
inlawrev-3793	856	151	this	this	DET
inlawrev-3793	856	152	guide	guide	NOUN
inlawrev-3793	856	153	was	be	AUX
inlawrev-3793	856	154	not	not	PART
inlawrev-3793	856	155	a	a	DET
inlawrev-3793	856	156	free	free	ADJ
inlawrev-3793	856	157	377	377	NUM
inlawrev-3793	856	158	.	.	PUNCT
inlawrev-3793	856	159	m.	m.	NOUN
inlawrev-3793	856	160	at	at	ADP
inlawrev-3793	856	161	235	235	NUM
inlawrev-3793	856	162	.	.	PUNCT
inlawrev-3793	856	163	378	378	NUM
inlawrev-3793	856	164	.	.	PUNCT
inlawrev-3793	857	1	i	i	PRON
inlawrev-3793	857	2	d.	d.	PROPN
inlawrev-3793	857	3	379	379	NUM
inlawrev-3793	857	4	.	.	PUNCT
inlawrev-3793	857	5	mat	mat	PROPN
inlawrev-3793	857	6	236	236	NUM
inlawrev-3793	857	7	.	.	PUNCT
inlawrev-3793	857	8	380	380	NUM
inlawrev-3793	857	9	.	.	PUNCT
inlawrev-3793	858	1	i	i	PRON
inlawrev-3793	858	2	d.	d.	PROPN
inlawrev-3793	858	3	381	381	NUM
inlawrev-3793	858	4	.	.	PUNCT
inlawrev-3793	859	1	i	i	PRON
inlawrev-3793	859	2	d.	d.	PROPN
inlawrev-3793	859	3	382	382	NUM
inlawrev-3793	859	4	.	.	PUNCT
inlawrev-3793	860	1	i	i	PRON
inlawrev-3793	860	2	d.	d.	PROPN
inlawrev-3793	860	3	383	383	NUM
inlawrev-3793	860	4	.	.	PUNCT
inlawrev-3793	861	1	i	i	PRON
inlawrev-3793	861	2	d.	d.	PROPN
inlawrev-3793	861	3	384	384	NUM
inlawrev-3793	861	4	.	.	PUNCT
inlawrev-3793	862	1	haas	haas	PROPN
inlawrev-3793	862	2	publ'g	publ'g	PROPN
inlawrev-3793	862	3	,	,	PUNCT
inlawrev-3793	862	4	835	835	NUM
inlawrev-3793	862	5	n.e.2(i	n.e.2(i	NOUN
inlawrev-3793	862	6	at	at	ADP
inlawrev-3793	862	7	236	236	NUM
inlawrev-3793	862	8	.	.	PUNCT
inlawrev-3793	862	9	385	385	NUM
inlawrev-3793	862	10	.	.	PUNCT
inlawrev-3793	863	1	i	i	PRON
inlawrev-3793	863	2	d.	d.	PROPN
inlawrev-3793	863	3	at	at	ADP
inlawrev-3793	863	4	237	237	NUM
inlawrev-3793	863	5	(	(	PUNCT
inlawrev-3793	863	6	citing	cite	VERB
inlawrev-3793	863	7	ind	ind	NOUN
inlawrev-3793	863	8	.	.	PUNCT
inlawrev-3793	864	1	code	code	PROPN
inlawrev-3793	864	2	§	§	PROPN
inlawrev-3793	864	3	6	6	NUM
inlawrev-3793	864	4	-	-	SYM
inlawrev-3793	864	5	2.5	2.5	NUM
inlawrev-3793	864	6	-	-	PUNCT
inlawrev-3793	864	7	5	5	NUM
inlawrev-3793	864	8	-	-	SYM
inlawrev-3793	864	9	31	31	NUM
inlawrev-3793	864	10	(	(	PUNCT
inlawrev-3793	864	11	2005	2005	NUM
inlawrev-3793	864	12	)	)	PUNCT
inlawrev-3793	864	13	)	)	PUNCT
inlawrev-3793	864	14	.	.	PUNCT
inlawrev-3793	865	1	sec	sec	PROPN
inlawrev-3793	865	2	.	.	PROPN
inlawrev-3793	865	3	31	31	NUM
inlawrev-3793	865	4	.	.	PUNCT
inlawrev-3793	866	1	(	(	PUNCT
inlawrev-3793	866	2	a	a	X
inlawrev-3793	866	3	)	)	PUNCT
inlawrev-3793	866	4	as	as	SCONJ
inlawrev-3793	866	5	used	use	VERB
inlawrev-3793	866	6	in	in	ADP
inlawrev-3793	866	7	this	this	DET
inlawrev-3793	866	8	section	section	NOUN
inlawrev-3793	866	9	,	,	PUNCT
inlawrev-3793	866	10	a	a	DET
inlawrev-3793	866	11	"	"	PUNCT
inlawrev-3793	866	12	free	free	ADJ
inlawrev-3793	866	13	distribution	distribution	NOUN
inlawrev-3793	866	14	newspaper	newspaper	NOUN
inlawrev-3793	866	15	"	"	PUNCT
inlawrev-3793	866	16	means	mean	VERB
inlawrev-3793	866	17	any	any	DET
inlawrev-3793	866	18	community	community	NOUN
inlawrev-3793	866	19	newspaper	newspaper	NOUN
inlawrev-3793	866	20	,	,	PUNCT
inlawrev-3793	866	21	shopping	shopping	NOUN
inlawrev-3793	866	22	paper	paper	NOUN
inlawrev-3793	866	23	,	,	PUNCT
inlawrev-3793	866	24	shoppers	shopper	NOUN
inlawrev-3793	866	25	'	'	PART
inlawrev-3793	866	26	consumer	consumer	NOUN
inlawrev-3793	866	27	paper	paper	NOUN
inlawrev-3793	866	28	,	,	PUNCT
inlawrev-3793	866	29	pennysaver	pennysaver	NOUN
inlawrev-3793	866	30	,	,	PUNCT
inlawrev-3793	866	31	shopping	shopping	NOUN
inlawrev-3793	866	32	guide	guide	NOUN
inlawrev-3793	866	33	,	,	PUNCT
inlawrev-3793	866	34	town	town	NOUN
inlawrev-3793	866	35	crier	crier	NOUN
inlawrev-3793	866	36	,	,	PUNCT
inlawrev-3793	866	37	dollar	dollar	NOUN
inlawrev-3793	866	38	stretcher	stretcher	NOUN
inlawrev-3793	866	39	,	,	PUNCT
inlawrev-3793	866	40	or	or	CCONJ
inlawrev-3793	866	41	other	other	ADJ
inlawrev-3793	866	42	similar	similar	ADJ
inlawrev-3793	866	43	publication	publication	NOUN
inlawrev-3793	866	44	which	which	PRON
inlawrev-3793	866	45	:	:	PUNCT
inlawrev-3793	866	46	(	(	PUNCT
inlawrev-3793	866	47	1	1	X
inlawrev-3793	866	48	)	)	PUNCT
inlawrev-3793	866	49	is	be	AUX
inlawrev-3793	866	50	distributed	distribute	VERB
inlawrev-3793	866	51	to	to	ADP
inlawrev-3793	866	52	the	the	DET
inlawrev-3793	866	53	public	public	NOUN
inlawrev-3793	866	54	on	on	ADP
inlawrev-3793	866	55	a	a	DET
inlawrev-3793	866	56	community	community	NOUN
inlawrev-3793	866	57	-	-	PUNCT
inlawrev-3793	866	58	wide	wide	ADJ
inlawrev-3793	866	59	basis	basis	NOUN
inlawrev-3793	866	60	,	,	PUNCT
inlawrev-3793	866	61	free	free	ADJ
inlawrev-3793	866	62	of	of	ADP
inlawrev-3793	866	63	charge	charge	NOUN
inlawrev-3793	866	64	;	;	PUNCT
inlawrev-3793	866	65	(	(	PUNCT
inlawrev-3793	866	66	2	2	X
inlawrev-3793	866	67	)	)	PUNCT
inlawrev-3793	866	68	is	be	AUX
inlawrev-3793	866	69	published	publish	VERB
inlawrev-3793	866	70	at	at	ADP
inlawrev-3793	866	71	stated	state	VERB
inlawrev-3793	866	72	intervals	interval	NOUN
inlawrev-3793	866	73	of	of	ADP
inlawrev-3793	866	74	at	at	ADV
inlawrev-3793	866	75	least	least	ADJ
inlawrev-3793	866	76	once	once	ADV
inlawrev-3793	866	77	a	a	DET
inlawrev-3793	866	78	month	month	NOUN
inlawrev-3793	866	79	;	;	PUNCT
inlawrev-3793	866	80	(	(	PUNCT
inlawrev-3793	866	81	3	3	X
inlawrev-3793	866	82	)	)	PUNCT
inlawrev-3793	866	83	has	have	VERB
inlawrev-3793	866	84	continuity	continuity	NOUN
inlawrev-3793	866	85	as	as	ADP
inlawrev-3793	866	86	to	to	PART
inlawrev-3793	866	87	title	title	NOUN
inlawrev-3793	866	88	and	and	CCONJ
inlawrev-3793	866	89	general	general	ADJ
inlawrev-3793	866	90	nature	nature	NOUN
inlawrev-3793	866	91	of	of	ADP
inlawrev-3793	866	92	content	content	NOUN
inlawrev-3793	866	93	from	from	ADP
inlawrev-3793	866	94	issue	issue	NOUN
inlawrev-3793	866	95	to	to	ADP
inlawrev-3793	866	96	issue	issue	NOUN
inlawrev-3793	866	97	;	;	PUNCT
inlawrev-3793	866	98	(	(	PUNCT
inlawrev-3793	866	99	4	4	X
inlawrev-3793	866	100	)	)	PUNCT
inlawrev-3793	866	101	does	do	AUX
inlawrev-3793	866	102	not	not	PART
inlawrev-3793	866	103	constitute	constitute	VERB
inlawrev-3793	866	104	a	a	DET
inlawrev-3793	866	105	book	book	NOUN
inlawrev-3793	866	106	,	,	PUNCT
inlawrev-3793	866	107	either	either	CCONJ
inlawrev-3793	866	108	singly	singly	ADV
inlawrev-3793	866	109	or	or	CCONJ
inlawrev-3793	866	110	when	when	SCONJ
inlawrev-3793	866	111	successive	successive	ADJ
inlawrev-3793	866	112	issues	issue	NOUN
inlawrev-3793	866	113	are	be	AUX
inlawrev-3793	866	114	put	put	VERB
inlawrev-3793	866	115	together	together	ADV
inlawrev-3793	866	116	;	;	PUNCT
inlawrev-3793	866	117	(	(	PUNCT
inlawrev-3793	866	118	5	5	X
inlawrev-3793	866	119	)	)	PUNCT
inlawrev-3793	866	120	contains	contain	VERB
inlawrev-3793	866	121	advertisements	advertisement	NOUN
inlawrev-3793	866	122	from	from	ADP
inlawrev-3793	866	123	numerous	numerous	ADJ
inlawrev-3793	866	124	unrelated	unrelated	ADJ
inlawrev-3793	866	125	advertisers	advertiser	NOUN
inlawrev-3793	866	126	in	in	ADP
inlawrev-3793	866	127	each	each	DET
inlawrev-3793	866	128	issue	issue	NOUN
inlawrev-3793	866	129	;	;	PUNCT
inlawrev-3793	866	130	(	(	PUNCT
inlawrev-3793	866	131	6	6	X
inlawrev-3793	866	132	)	)	PUNCT
inlawrev-3793	866	133	contains	contain	VERB
inlawrev-3793	866	134	news	news	NOUN
inlawrev-3793	866	135	ofgeneral	ofgeneral	NOUN
inlawrev-3793	866	136	or	or	CCONJ
inlawrev-3793	866	137	community	community	NOUN
inlawrev-3793	866	138	interest	interest	NOUN
inlawrev-3793	866	139	,	,	PUNCT
inlawrev-3793	866	140	community	community	NOUN
inlawrev-3793	866	141	notices	notice	NOUN
inlawrev-3793	866	142	,	,	PUNCT
inlawrev-3793	866	143	or	or	CCONJ
inlawrev-3793	866	144	editorial	editorial	ADJ
inlawrev-3793	866	145	commentary	commentary	NOUN
inlawrev-3793	866	146	by	by	ADP
inlawrev-3793	866	147	different	different	ADJ
inlawrev-3793	866	148	authors	author	NOUN
inlawrev-3793	866	149	,	,	PUNCT
inlawrev-3793	866	150	in	in	ADP
inlawrev-3793	866	151	each	each	DET
inlawrev-3793	866	152	issue	issue	NOUN
inlawrev-3793	866	153	;	;	PUNCT
inlawrev-3793	866	154	and	and	CCONJ
inlawrev-3793	866	155	(	(	PUNCT
inlawrev-3793	866	156	7	7	X
inlawrev-3793	866	157	)	)	PUNCT
inlawrev-3793	866	158	is	be	AUX
inlawrev-3793	866	159	not	not	PART
inlawrev-3793	866	160	owned	own	VERB
inlawrev-3793	866	161	by	by	ADP
inlawrev-3793	866	162	,	,	PUNCT
inlawrev-3793	866	163	or	or	CCONJ
inlawrev-3793	866	164	under	under	ADP
inlawrev-3793	866	165	the	the	DET
inlawrev-3793	866	166	control	control	NOUN
inlawrev-3793	866	167	of	of	ADP
inlawrev-3793	866	168	,	,	PUNCT
inlawrev-3793	866	169	the	the	DET
inlawrev-3793	866	170	owners	owner	NOUN
inlawrev-3793	866	171	or	or	CCONJ
inlawrev-3793	866	172	lessees	lessee	NOUN
inlawrev-3793	866	173	of	of	ADP
inlawrev-3793	866	174	a	a	DET
inlawrev-3793	866	175	shopping	shopping	NOUN
inlawrev-3793	866	176	center	center	NOUN
inlawrev-3793	866	177	,	,	PUNCT
inlawrev-3793	866	178	a	a	DET
inlawrev-3793	866	179	merchant	merchant	NOUN
inlawrev-3793	866	180	's	's	PART
inlawrev-3793	866	181	association	association	NOUN
inlawrev-3793	866	182	,	,	PUNCT
inlawrev-3793	866	183	or	or	CCONJ
inlawrev-3793	866	184	a	a	DET
inlawrev-3793	866	185	business	business	NOUN
inlawrev-3793	866	186	that	that	PRON
inlawrev-3793	866	187	sells	sell	VERB
inlawrev-3793	866	188	property	property	NOUN
inlawrev-3793	866	189	or	or	CCONJ
inlawrev-3793	866	190	services	service	NOUN
inlawrev-3793	866	191	(	(	PUNCT
inlawrev-3793	866	192	other	other	ADJ
inlawrev-3793	866	193	than	than	ADP
inlawrev-3793	866	194	advertising	advertising	NOUN
inlawrev-3793	866	195	)	)	PUNCT
inlawrev-3793	866	196	whose	whose	DET
inlawrev-3793	866	197	advertisements	advertisement	NOUN
inlawrev-3793	866	198	for	for	ADP
inlawrev-3793	866	199	their	their	PRON
inlawrev-3793	866	200	sales	sale	NOUN
inlawrev-3793	866	201	of	of	ADP
inlawrev-3793	866	202	property	property	NOUN
inlawrev-3793	866	203	or	or	CCONJ
inlawrev-3793	866	204	services	service	NOUN
inlawrev-3793	866	205	constitute	constitute	VERB
inlawrev-3793	866	206	the	the	DET
inlawrev-3793	866	207	predominant	predominant	ADJ
inlawrev-3793	866	208	advertising	advertising	NOUN
inlawrev-3793	866	209	in	in	ADP
inlawrev-3793	866	210	the	the	DET
inlawrev-3793	866	211	publication	publication	NOUN
inlawrev-3793	866	212	.	.	PUNCT
inlawrev-3793	867	1	(	(	PUNCT
inlawrev-3793	867	2	b	b	X
inlawrev-3793	867	3	)	)	PUNCT
inlawrev-3793	867	4	the	the	DET
inlawrev-3793	867	5	term	term	NOUN
inlawrev-3793	867	6	"	"	PUNCT
inlawrev-3793	867	7	free	free	ADJ
inlawrev-3793	867	8	distribution	distribution	NOUN
inlawrev-3793	867	9	newspaper	newspaper	NOUN
inlawrev-3793	867	10	"	"	PUNCT
inlawrev-3793	867	11	does	do	AUX
inlawrev-3793	867	12	not	not	PART
inlawrev-3793	867	13	include	include	VERB
inlawrev-3793	867	14	mail	mail	NOUN
inlawrev-3793	867	15	order	order	NOUN
inlawrev-3793	867	16	catalogs	catalog	NOUN
inlawrev-3793	867	17	or	or	CCONJ
inlawrev-3793	867	18	other	other	ADJ
inlawrev-3793	867	19	catalogs	catalog	NOUN
inlawrev-3793	867	20	,	,	PUNCT
inlawrev-3793	867	21	advertising	advertising	NOUN
inlawrev-3793	867	22	fliers	flier	NOUN
inlawrev-3793	867	23	,	,	PUNCT
inlawrev-3793	867	24	travel	travel	NOUN
inlawrev-3793	867	25	brochures	brochure	NOUN
inlawrev-3793	867	26	,	,	PUNCT
inlawrev-3793	867	27	house	house	NOUN
inlawrev-3793	867	28	organs	organ	NOUN
inlawrev-3793	867	29	,	,	PUNCT
inlawrev-3793	867	30	theater	theater	NOUN
inlawrev-3793	867	31	programs	program	NOUN
inlawrev-3793	867	32	,	,	PUNCT
inlawrev-3793	867	33	telephone	telephone	NOUN
inlawrev-3793	867	34	directories	directory	NOUN
inlawrev-3793	867	35	,	,	PUNCT
inlawrev-3793	867	36	restaurant	restaurant	NOUN
inlawrev-3793	867	37	guides	guide	NOUN
inlawrev-3793	867	38	,	,	PUNCT
inlawrev-3793	867	39	shopping	shopping	NOUN
inlawrev-3793	867	40	center	center	NOUN
inlawrev-3793	867	41	advertising	advertising	NOUN
inlawrev-3793	867	42	sheets	sheet	NOUN
inlawrev-3793	867	43	,	,	PUNCT
inlawrev-3793	867	44	and	and	CCONJ
inlawrev-3793	867	45	similar	similar	ADJ
inlawrev-3793	867	46	publications	publication	NOUN
inlawrev-3793	867	47	.	.	PUNCT
inlawrev-3793	868	1	(	(	PUNCT
inlawrev-3793	868	2	c	c	X
inlawrev-3793	868	3	)	)	PUNCT
inlawrev-3793	868	4	transactions	transaction	NOUN
inlawrev-3793	868	5	involving	involve	VERB
inlawrev-3793	868	6	manufacturing	manufacturing	NOUN
inlawrev-3793	868	7	machinery	machinery	NOUN
inlawrev-3793	868	8	,	,	PUNCT
inlawrev-3793	868	9	tools	tool	NOUN
inlawrev-3793	868	10	and	and	CCONJ
inlawrev-3793	868	11	equipment	equipment	NOUN
inlawrev-3793	868	12	,	,	PUNCT
inlawrev-3793	868	13	and	and	CCONJ
inlawrev-3793	868	14	other	other	ADJ
inlawrev-3793	868	15	tangible	tangible	ADJ
inlawrev-3793	868	16	personal	personal	ADJ
inlawrev-3793	868	17	property	property	NOUN
inlawrev-3793	868	18	are	be	AUX
inlawrev-3793	868	19	exempt	exempt	ADJ
inlawrev-3793	868	20	from	from	ADP
inlawrev-3793	868	21	the	the	DET
inlawrev-3793	868	22	state	state	NOUN
inlawrev-3793	868	23	gross	gross	ADJ
inlawrev-3793	868	24	retail	retail	ADJ
inlawrev-3793	868	25	tax	tax	NOUN
inlawrev-3793	868	26	if	if	SCONJ
inlawrev-3793	868	27	the	the	DET
inlawrev-3793	868	28	person	person	NOUN
inlawrev-3793	868	29	acquiring	acquire	VERB
inlawrev-3793	868	30	that	that	DET
inlawrev-3793	868	31	property	property	NOUN
inlawrev-3793	868	32	acquires	acquire	VERB
inlawrev-3793	868	33	it	it	PRON
inlawrev-3793	868	34	for	for	ADP
inlawrev-3793	868	35	his	his	PRON
inlawrev-3793	868	36	direct	direct	ADJ
inlawrev-3793	868	37	use	use	NOUN
inlawrev-3793	868	38	,	,	PUNCT
inlawrev-3793	868	39	or	or	CCONJ
inlawrev-3793	868	40	for	for	ADP
inlawrev-3793	868	41	his	his	PRON
inlawrev-3793	868	42	direct	direct	ADJ
inlawrev-3793	868	43	consumption	consumption	NOUN
inlawrev-3793	868	44	as	as	ADP
inlawrev-3793	868	45	a	a	DET
inlawrev-3793	868	46	material	material	NOUN
inlawrev-3793	868	47	to	to	PART
inlawrev-3793	868	48	be	be	AUX
inlawrev-3793	868	49	consumed	consume	VERB
inlawrev-3793	868	50	,	,	PUNCT
inlawrev-3793	868	51	in	in	ADP
inlawrev-3793	868	52	the	the	DET
inlawrev-3793	868	53	direct	direct	ADJ
inlawrev-3793	868	54	production	production	NOUN
inlawrev-3793	868	55	or	or	CCONJ
inlawrev-3793	868	56	publication	publication	NOUN
inlawrev-3793	868	57	of	of	ADP
inlawrev-3793	868	58	a	a	DET
inlawrev-3793	868	59	free	free	ADJ
inlawrev-3793	868	60	distribution	distribution	NOUN
inlawrev-3793	868	61	2006	2006	NUM
inlawrev-3793	868	62	]	]	PUNCT
inlawrev-3793	868	63	tax	tax	NOUN
inlawrev-3793	868	64	law	law	NOUN
inlawrev-3793	868	65	1273	1273	NUM
inlawrev-3793	868	66	distribution	distribution	NOUN
inlawrev-3793	868	67	newspaper	newspaper	NOUN
inlawrev-3793	868	68	because	because	SCONJ
inlawrev-3793	868	69	it	it	PRON
inlawrev-3793	868	70	failed	fail	VERB
inlawrev-3793	868	71	to	to	PART
inlawrev-3793	868	72	meet	meet	VERB
inlawrev-3793	868	73	three	three	NUM
inlawrev-3793	868	74	of	of	ADP
inlawrev-3793	868	75	the	the	DET
inlawrev-3793	868	76	criteria	criterion	NOUN
inlawrev-3793	868	77	listed	list	VERB
inlawrev-3793	868	78	in	in	ADP
inlawrev-3793	868	79	indiana	indiana	PROPN
inlawrev-3793	868	80	code	code	PROPN
inlawrev-3793	868	81	section	section	NOUN
inlawrev-3793	868	82	6	6	NUM
inlawrev-3793	868	83	-	-	SYM
inlawrev-3793	868	84	2.5	2.5	NUM
inlawrev-3793	868	85	-	-	PUNCT
inlawrev-3793	868	86	5	5	NUM
inlawrev-3793	868	87	-	-	SYM
inlawrev-3793	868	88	3	3	NUM
inlawrev-3793	868	89	l(a).^^^	l(a).^^^	ADV
inlawrev-3793	868	90	specifically	specifically	ADV
inlawrev-3793	868	91	,	,	PUNCT
inlawrev-3793	868	92	the	the	DET
inlawrev-3793	868	93	idsr	idsr	NOUN
inlawrev-3793	868	94	claimed	claim	VERB
inlawrev-3793	868	95	that	that	SCONJ
inlawrev-3793	868	96	the	the	DET
inlawrev-3793	868	97	advertisers	advertiser	NOUN
inlawrev-3793	868	98	in	in	ADP
inlawrev-3793	868	99	the	the	DET
inlawrev-3793	868	100	guides	guide	NOUN
inlawrev-3793	868	101	were	be	AUX
inlawrev-3793	868	102	related	relate	VERB
inlawrev-3793	868	103	,	,	PUNCT
inlawrev-3793	868	104	the	the	DET
inlawrev-3793	868	105	guides	guide	NOUN
inlawrev-3793	868	106	were	be	AUX
inlawrev-3793	868	107	books	book	NOUN
inlawrev-3793	868	108	,	,	PUNCT
inlawrev-3793	868	109	and	and	CCONJ
inlawrev-3793	868	110	the	the	DET
inlawrev-3793	868	111	guides	guide	NOUN
inlawrev-3793	868	112	did	do	AUX
inlawrev-3793	868	113	not	not	PART
inlawrev-3793	868	114	publish	publish	VERB
inlawrev-3793	868	115	community	community	NOUN
inlawrev-3793	868	116	notices.^^^	notices.^^^	PROPN
inlawrev-3793	868	117	the	the	DET
inlawrev-3793	868	118	tax	tax	NOUN
inlawrev-3793	868	119	court	court	NOUN
inlawrev-3793	868	120	found	find	VERB
inlawrev-3793	868	121	that	that	SCONJ
inlawrev-3793	868	122	in	in	ADP
inlawrev-3793	868	123	defining	define	VERB
inlawrev-3793	868	124	free	free	ADJ
inlawrev-3793	868	125	distribution	distribution	NOUN
inlawrev-3793	868	126	newspaper	newspaper	NOUN
inlawrev-3793	868	127	in	in	ADP
inlawrev-3793	868	128	the	the	DET
inlawrev-3793	868	129	statute	statute	NOUN
inlawrev-3793	868	130	,	,	PUNCT
inlawrev-3793	868	131	the	the	DET
inlawrev-3793	868	132	legislature	legislature	NOUN
inlawrev-3793	868	133	did	do	AUX
inlawrev-3793	868	134	not	not	PART
inlawrev-3793	868	135	require	require	VERB
inlawrev-3793	868	136	that	that	SCONJ
inlawrev-3793	868	137	the	the	DET
inlawrev-3793	868	138	publication	publication	NOUN
inlawrev-3793	868	139	had	have	VERB
inlawrev-3793	868	140	to	to	PART
inlawrev-3793	868	141	be	be	AUX
inlawrev-3793	868	142	what	what	PRON
inlawrev-3793	868	143	is	be	AUX
inlawrev-3793	868	144	commonly	commonly	ADV
inlawrev-3793	868	145	understood	understand	VERB
inlawrev-3793	868	146	to	to	PART
inlawrev-3793	868	147	be	be	AUX
inlawrev-3793	868	148	a	a	DET
inlawrev-3793	868	149	"	"	PUNCT
inlawrev-3793	868	150	newspaper	newspaper	NOUN
inlawrev-3793	868	151	.	.	PUNCT
inlawrev-3793	868	152	"^^^	"^^^	PUNCT
inlawrev-3793	869	1	the	the	DET
inlawrev-3793	869	2	tax	tax	NOUN
inlawrev-3793	869	3	court	court	NOUN
inlawrev-3793	869	4	found	find	VERB
inlawrev-3793	869	5	that	that	SCONJ
inlawrev-3793	869	6	no	no	DET
inlawrev-3793	869	7	definition	definition	NOUN
inlawrev-3793	869	8	of	of	ADP
inlawrev-3793	869	9	"	"	PUNCT
inlawrev-3793	869	10	book	book	NOUN
inlawrev-3793	869	11	"	"	PUNCT
inlawrev-3793	869	12	existed	exist	VERB
inlawrev-3793	869	13	in	in	ADP
inlawrev-3793	869	14	the	the	DET
inlawrev-3793	869	15	statute	statute	NOUN
inlawrev-3793	869	16	,	,	PUNCT
inlawrev-3793	869	17	and	and	CCONJ
inlawrev-3793	869	18	that	that	SCONJ
inlawrev-3793	869	19	the	the	DET
inlawrev-3793	869	20	dictionary	dictionary	ADJ
inlawrev-3793	869	21	meanings	meaning	NOUN
inlawrev-3793	869	22	were	be	AUX
inlawrev-3793	869	23	inconsistent.^^^	inconsistent.^^^	VERB
inlawrev-3793	869	24	the	the	DET
inlawrev-3793	869	25	tax	tax	NOUN
inlawrev-3793	869	26	court	court	NOUN
inlawrev-3793	869	27	therefore	therefore	ADV
inlawrev-3793	869	28	looked	look	VERB
inlawrev-3793	869	29	to	to	PART
inlawrev-3793	869	30	case	case	VERB
inlawrev-3793	869	31	law	law	NOUN
inlawrev-3793	869	32	to	to	PART
inlawrev-3793	869	33	determine	determine	VERB
inlawrev-3793	869	34	whether	whether	SCONJ
inlawrev-3793	869	35	the	the	DET
inlawrev-3793	869	36	guide	guide	NOUN
inlawrev-3793	869	37	was	be	AUX
inlawrev-3793	869	38	a	a	DET
inlawrev-3793	869	39	book.^^	book.^^	NOUN
inlawrev-3793	869	40	°	°	ADP
inlawrev-3793	870	1	the	the	DET
inlawrev-3793	870	2	tax	tax	NOUN
inlawrev-3793	870	3	court	court	NOUN
inlawrev-3793	870	4	held	hold	VERB
inlawrev-3793	870	5	that	that	SCONJ
inlawrev-3793	870	6	because	because	SCONJ
inlawrev-3793	870	7	the	the	DET
inlawrev-3793	870	8	guides	guide	NOUN
inlawrev-3793	870	9	were	be	AUX
inlawrev-3793	870	10	not	not	PART
inlawrev-3793	870	11	"	"	PUNCT
inlawrev-3793	870	12	complete	complete	ADJ
inlawrev-3793	870	13	in	in	ADP
inlawrev-3793	870	14	themselves	themselves	PRON
inlawrev-3793	870	15	"	"	PUNCT
inlawrev-3793	870	16	and	and	CCONJ
inlawrev-3793	870	17	that	that	SCONJ
inlawrev-3793	870	18	even	even	ADV
inlawrev-3793	870	19	if	if	SCONJ
inlawrev-3793	870	20	a	a	DET
inlawrev-3793	870	21	series	series	NOUN
inlawrev-3793	870	22	of	of	ADP
inlawrev-3793	870	23	successive	successive	ADJ
inlawrev-3793	870	24	issues	issue	NOUN
inlawrev-3793	870	25	were	be	AUX
inlawrev-3793	870	26	read	read	VERB
inlawrev-3793	870	27	together	together	ADV
inlawrev-3793	870	28	,	,	PUNCT
inlawrev-3793	870	29	they	they	PRON
inlawrev-3793	870	30	would	would	AUX
inlawrev-3793	870	31	still	still	ADV
inlawrev-3793	870	32	not	not	PART
inlawrev-3793	870	33	be	be	AUX
inlawrev-3793	870	34	a	a	DET
inlawrev-3793	870	35	complete	complete	ADJ
inlawrev-3793	870	36	publication	publication	NOUN
inlawrev-3793	870	37	,	,	PUNCT
inlawrev-3793	870	38	the	the	DET
inlawrev-3793	870	39	guides	guide	NOUN
inlawrev-3793	870	40	were	be	AUX
inlawrev-3793	870	41	not	not	PART
inlawrev-3793	870	42	books	book	NOUN
inlawrev-3793	870	43	.	.	PUNCT
inlawrev-3793	871	1	^^^	^^^	ADP
inlawrev-3793	871	2	the	the	DET
inlawrev-3793	871	3	tax	tax	NOUN
inlawrev-3793	871	4	court	court	NOUN
inlawrev-3793	871	5	next	next	ADV
inlawrev-3793	871	6	held	hold	VERB
inlawrev-3793	871	7	that	that	SCONJ
inlawrev-3793	871	8	the	the	DET
inlawrev-3793	871	9	advertisers	advertiser	NOUN
inlawrev-3793	871	10	in	in	ADP
inlawrev-3793	871	11	the	the	DET
inlawrev-3793	871	12	guide	guide	NOUN
inlawrev-3793	871	13	were	be	AUX
inlawrev-3793	871	14	not	not	PART
inlawrev-3793	871	15	related	relate	VERB
inlawrev-3793	871	16	because	because	SCONJ
inlawrev-3793	871	17	they	they	PRON
inlawrev-3793	871	18	were	be	AUX
inlawrev-3793	871	19	not	not	PART
inlawrev-3793	871	20	under	under	ADP
inlawrev-3793	871	21	common	common	ADJ
inlawrev-3793	871	22	ownership	ownership	NOUN
inlawrev-3793	871	23	which	which	PRON
inlawrev-3793	871	24	was	be	AUX
inlawrev-3793	871	25	stipulated	stipulate	VERB
inlawrev-3793	871	26	by	by	ADP
inlawrev-3793	871	27	the	the	DET
inlawrev-3793	871	28	parties.^^^	parties.^^^	NOUN
inlawrev-3793	871	29	the	the	DET
inlawrev-3793	871	30	tax	tax	NOUN
inlawrev-3793	871	31	court	court	NOUN
inlawrev-3793	871	32	rejected	reject	VERB
inlawrev-3793	871	33	the	the	DET
inlawrev-3793	871	34	idsr	idsr	NOUN
inlawrev-3793	871	35	'	'	PUNCT
inlawrev-3793	871	36	s	s	PART
inlawrev-3793	871	37	argument	argument	NOUN
inlawrev-3793	871	38	that	that	SCONJ
inlawrev-3793	871	39	the	the	DET
inlawrev-3793	871	40	advertisers	advertiser	NOUN
inlawrev-3793	871	41	were	be	AUX
inlawrev-3793	871	42	related	relate	VERB
inlawrev-3793	871	43	because	because	SCONJ
inlawrev-3793	871	44	the	the	DET
inlawrev-3793	871	45	advertising	advertising	NOUN
inlawrev-3793	871	46	itself	itself	PRON
inlawrev-3793	871	47	was	be	AUX
inlawrev-3793	871	48	related.^^^	related.^^^	PROPN
inlawrev-3793	871	49	haas	haas	PROPN
inlawrev-3793	871	50	disputed	dispute	VERB
inlawrev-3793	871	51	the	the	DET
inlawrev-3793	871	52	idsr	idsr	NOUN
inlawrev-3793	871	53	's	's	PART
inlawrev-3793	871	54	third	third	ADJ
inlawrev-3793	871	55	argument	argument	NOUN
inlawrev-3793	871	56	concerning	concern	VERB
inlawrev-3793	871	57	community	community	NOUN
inlawrev-3793	871	58	notices	notice	NOUN
inlawrev-3793	871	59	,	,	PUNCT
inlawrev-3793	871	60	claiming	claim	VERB
inlawrev-3793	871	61	the	the	DET
inlawrev-3793	871	62	guides	guide	NOUN
inlawrev-3793	871	63	contained	contain	VERB
inlawrev-3793	871	64	many	many	ADJ
inlawrev-3793	871	65	such	such	ADJ
inlawrev-3793	871	66	notices	notice	NOUN
inlawrev-3793	871	67	including	include	VERB
inlawrev-3793	871	68	maps	map	NOUN
inlawrev-3793	871	69	,	,	PUNCT
inlawrev-3793	871	70	information	information	NOUN
inlawrev-3793	871	71	for	for	ADP
inlawrev-3793	871	72	newcomers	newcomer	NOUN
inlawrev-3793	871	73	,	,	PUNCT
inlawrev-3793	871	74	identification	identification	NOUN
inlawrev-3793	871	75	information	information	NOUN
inlawrev-3793	871	76	for	for	ADP
inlawrev-3793	871	77	apartment	apartment	NOUN
inlawrev-3793	871	78	showings	showing	NOUN
inlawrev-3793	871	79	,	,	PUNCT
inlawrev-3793	871	80	utility	utility	NOUN
inlawrev-3793	871	81	companies	company	NOUN
inlawrev-3793	871	82	,	,	PUNCT
inlawrev-3793	871	83	and	and	CCONJ
inlawrev-3793	871	84	other	other	ADJ
inlawrev-3793	871	85	services.^^"^	services.^^"^	NOUN
inlawrev-3793	871	86	the	the	DET
inlawrev-3793	871	87	idsr	idsr	NOUN
inlawrev-3793	871	88	asserted	assert	VERB
inlawrev-3793	871	89	that	that	SCONJ
inlawrev-3793	871	90	community	community	NOUN
inlawrev-3793	871	91	notices	notice	NOUN
inlawrev-3793	871	92	meant	mean	VERB
inlawrev-3793	871	93	legal	legal	ADJ
inlawrev-3793	871	94	notices	notice	NOUN
inlawrev-3793	871	95	under	under	ADP
inlawrev-3793	871	96	the	the	DET
inlawrev-3793	871	97	statute	statute	NOUN
inlawrev-3793	871	98	when	when	SCONJ
inlawrev-3793	871	99	read	read	VERB
inlawrev-3793	871	100	in	in	ADP
inlawrev-3793	871	101	conjunction	conjunction	NOUN
inlawrev-3793	871	102	with	with	ADP
inlawrev-3793	871	103	indiana	indiana	PROPN
inlawrev-3793	871	104	code	code	PROPN
inlawrev-3793	871	105	section	section	NOUN
inlawrev-3793	871	106	5	5	NUM
inlawrev-3793	871	107	-	-	SYM
inlawrev-3793	871	108	3	3	NUM
inlawrev-3793	871	109	-	-	PUNCT
inlawrev-3793	871	110	1	1	NUM
inlawrev-3793	871	111	-	-	PUNCT
inlawrev-3793	871	112	0.7.^^^	0.7.^^^	NOUN
inlawrev-3793	871	113	the	the	DET
inlawrev-3793	871	114	tax	tax	NOUN
inlawrev-3793	871	115	court	court	NOUN
inlawrev-3793	871	116	rejected	reject	VERB
inlawrev-3793	871	117	this	this	DET
inlawrev-3793	871	118	argument	argument	NOUN
inlawrev-3793	871	119	because	because	SCONJ
inlawrev-3793	871	120	the	the	DET
inlawrev-3793	871	121	two	two	NUM
inlawrev-3793	871	122	statutes	statute	NOUN
inlawrev-3793	871	123	referred	refer	VERB
inlawrev-3793	871	124	to	to	ADP
inlawrev-3793	871	125	by	by	ADP
inlawrev-3793	871	126	the	the	DET
inlawrev-3793	871	127	idsr	idsr	NOUN
inlawrev-3793	871	128	were	be	AUX
inlawrev-3793	871	129	not	not	PART
inlawrev-3793	871	130	identical	identical	ADJ
inlawrev-3793	871	131	,	,	PUNCT
inlawrev-3793	871	132	were	be	AUX
inlawrev-3793	871	133	fourteen	fourteen	NUM
inlawrev-3793	871	134	years	year	NOUN
inlawrev-3793	871	135	apart	apart	ADV
inlawrev-3793	871	136	,	,	PUNCT
inlawrev-3793	871	137	and	and	CCONJ
inlawrev-3793	871	138	made	make	VERB
inlawrev-3793	871	139	no	no	DET
inlawrev-3793	871	140	mention	mention	NOUN
inlawrev-3793	871	141	that	that	SCONJ
inlawrev-3793	871	142	community	community	NOUN
inlawrev-3793	871	143	notice	notice	NOUN
inlawrev-3793	871	144	equated	equate	VERB
inlawrev-3793	871	145	to	to	ADP
inlawrev-3793	871	146	legal	legal	ADJ
inlawrev-3793	871	147	notice.^^^	notice.^^^	NOUN
inlawrev-3793	871	148	the	the	DET
inlawrev-3793	871	149	tax	tax	NOUN
inlawrev-3793	871	150	court	court	NOUN
inlawrev-3793	871	151	therefore	therefore	ADV
inlawrev-3793	871	152	reversed	reverse	VERB
inlawrev-3793	871	153	the	the	DET
inlawrev-3793	871	154	idsr	idsr	NOUN
inlawrev-3793	871	155	and	and	CCONJ
inlawrev-3793	871	156	granted	grant	VERB
inlawrev-3793	871	157	haas	haas	PROPN
inlawrev-3793	871	158	the	the	DET
inlawrev-3793	871	159	exemption	exemption	NOUN
inlawrev-3793	871	160	.	.	PUNCT
inlawrev-3793	872	1	^^^	^^^	PUNCT
inlawrev-3793	872	2	2	2	X
inlawrev-3793	872	3	.	.	X
inlawrev-3793	872	4	miller	miller	PROPN
inlawrev-3793	872	5	brewing	brewing	PROPN
inlawrev-3793	872	6	co.	co.	PROPN
inlawrev-3793	872	7	v.	v.	ADP
inlawrev-3793	872	8	indiana	indiana	PROPN
inlawrev-3793	872	9	department	department	PROPN
inlawrev-3793	872	10	of	of	ADP
inlawrev-3793	872	11	state	state	NOUN
inlawrev-3793	872	12	revenue.^^*—miller	revenue.^^*—miller	NOUN
inlawrev-3793	872	13	newspaper	newspaper	NOUN
inlawrev-3793	872	14	,	,	PUNCT
inlawrev-3793	872	15	or	or	CCONJ
inlawrev-3793	872	16	for	for	ADP
inlawrev-3793	872	17	incorporation	incorporation	NOUN
inlawrev-3793	872	18	as	as	ADP
inlawrev-3793	872	19	a	a	DET
inlawrev-3793	872	20	material	material	NOUN
inlawrev-3793	872	21	part	part	NOUN
inlawrev-3793	872	22	of	of	ADP
inlawrev-3793	872	23	a	a	DET
inlawrev-3793	872	24	free	free	ADJ
inlawrev-3793	872	25	distribution	distribution	NOUN
inlawrev-3793	872	26	newspaper	newspaper	NOUN
inlawrev-3793	872	27	published	publish	VERB
inlawrev-3793	872	28	by	by	ADP
inlawrev-3793	872	29	that	that	DET
inlawrev-3793	872	30	person	person	NOUN
inlawrev-3793	872	31	.	.	PUNCT
inlawrev-3793	873	1	(	(	PUNCT
inlawrev-3793	873	2	d	d	X
inlawrev-3793	873	3	)	)	PUNCT
inlawrev-3793	873	4	transactions	transaction	NOUN
inlawrev-3793	873	5	involving	involve	VERB
inlawrev-3793	873	6	a	a	DET
inlawrev-3793	873	7	sale	sale	NOUN
inlawrev-3793	873	8	ofa	ofa	PROPN
inlawrev-3793	873	9	free	free	ADJ
inlawrev-3793	873	10	distribution	distribution	NOUN
inlawrev-3793	873	11	newspaper	newspaper	NOUN
inlawrev-3793	873	12	,	,	PUNCT
inlawrev-3793	873	13	or	or	CCONJ
inlawrev-3793	873	14	ofprinting	ofprinting	NOUN
inlawrev-3793	873	15	services	service	NOUN
inlawrev-3793	873	16	performed	perform	VERB
inlawrev-3793	873	17	in	in	ADP
inlawrev-3793	873	18	publishing	publishing	NOUN
inlawrev-3793	873	19	of	of	ADP
inlawrev-3793	873	20	a	a	DET
inlawrev-3793	873	21	free	free	ADJ
inlawrev-3793	873	22	distribution	distribution	NOUN
inlawrev-3793	873	23	newspaper	newspaper	NOUN
inlawrev-3793	873	24	,	,	PUNCT
inlawrev-3793	873	25	are	be	AUX
inlawrev-3793	873	26	exempt	exempt	ADJ
inlawrev-3793	873	27	from	from	ADP
inlawrev-3793	873	28	the	the	DET
inlawrev-3793	873	29	state	state	NOUN
inlawrev-3793	873	30	gross	gross	ADJ
inlawrev-3793	873	31	retail	retail	ADJ
inlawrev-3793	873	32	tax	tax	NOUN
inlawrev-3793	873	33	if	if	SCONJ
inlawrev-3793	873	34	the	the	DET
inlawrev-3793	873	35	purchaser	purchaser	NOUN
inlawrev-3793	873	36	is	be	AUX
inlawrev-3793	873	37	the	the	DET
inlawrev-3793	873	38	publisher	publisher	NOUN
inlawrev-3793	873	39	of	of	ADP
inlawrev-3793	873	40	the	the	DET
inlawrev-3793	873	41	free	free	ADJ
inlawrev-3793	873	42	distribution	distribution	NOUN
inlawrev-3793	873	43	newspaper	newspaper	NOUN
inlawrev-3793	873	44	.	.	PUNCT
inlawrev-3793	874	1	ind	ind	PROPN
inlawrev-3793	874	2	.	.	PUNCT
inlawrev-3793	875	1	code	code	PROPN
inlawrev-3793	875	2	§	§	PROPN
inlawrev-3793	875	3	6	6	NUM
inlawrev-3793	875	4	-	-	SYM
inlawrev-3793	875	5	2.5	2.5	NUM
inlawrev-3793	875	6	-	-	PUNCT
inlawrev-3793	875	7	5	5	NUM
inlawrev-3793	875	8	-	-	SYM
inlawrev-3793	875	9	31	31	NUM
inlawrev-3793	875	10	.	.	PUNCT
inlawrev-3793	876	1	386	386	NUM
inlawrev-3793	876	2	.	.	PUNCT
inlawrev-3793	877	1	i	i	PRON
inlawrev-3793	877	2	d.	d.	PROPN
inlawrev-3793	877	3	387	387	NUM
inlawrev-3793	877	4	.	.	PUNCT
inlawrev-3793	878	1	i	i	PRON
inlawrev-3793	878	2	d.	d.	PROPN
inlawrev-3793	878	3	388	388	NUM
inlawrev-3793	878	4	.	.	PUNCT
inlawrev-3793	879	1	m.	m.	NOUN
inlawrev-3793	879	2	at	at	ADP
inlawrev-3793	879	3	238	238	NUM
inlawrev-3793	879	4	.	.	PUNCT
inlawrev-3793	879	5	389	389	NUM
inlawrev-3793	879	6	.	.	PUNCT
inlawrev-3793	880	1	/rf	/rf	PUNCT
inlawrev-3793	880	2	.	.	PUNCT
inlawrev-3793	881	1	at239	at239	VERB
inlawrev-3793	881	2	.	.	PUNCT
inlawrev-3793	882	1	390	390	NUM
inlawrev-3793	882	2	.	.	PUNCT
inlawrev-3793	883	1	i	i	PRON
inlawrev-3793	883	2	d.	d.	PROPN
inlawrev-3793	883	3	391	391	NUM
inlawrev-3793	883	4	.	.	PUNCT
inlawrev-3793	884	1	/j	/j	INTJ
inlawrev-3793	884	2	.	.	PUNCT
inlawrev-3793	885	1	at	at	ADP
inlawrev-3793	885	2	240	240	NUM
inlawrev-3793	885	3	.	.	PUNCT
inlawrev-3793	885	4	392	392	NUM
inlawrev-3793	885	5	.	.	PUNCT
inlawrev-3793	886	1	i	i	PRON
inlawrev-3793	886	2	d.	d.	PROPN
inlawrev-3793	886	3	393	393	NUM
inlawrev-3793	886	4	.	.	PUNCT
inlawrev-3793	887	1	m.	m.	NOUN
inlawrev-3793	887	2	at	at	ADP
inlawrev-3793	887	3	241	241	NUM
inlawrev-3793	887	4	.	.	PUNCT
inlawrev-3793	887	5	394	394	NUM
inlawrev-3793	887	6	.	.	PUNCT
inlawrev-3793	888	1	i	i	PRON
inlawrev-3793	888	2	d.	d.	PROPN
inlawrev-3793	888	3	395	395	NUM
inlawrev-3793	888	4	.	.	PUNCT
inlawrev-3793	889	1	i	i	PRON
inlawrev-3793	889	2	d.	d.	PROPN
inlawrev-3793	889	3	at	at	ADP
inlawrev-3793	889	4	241	241	PROPN
inlawrev-3793	889	5	-	-	SYM
inlawrev-3793	889	6	42	42	NUM
inlawrev-3793	889	7	(	(	PUNCT
inlawrev-3793	889	8	citing	cite	VERB
inlawrev-3793	889	9	ind	ind	NOUN
inlawrev-3793	889	10	.	.	PUNCT
inlawrev-3793	890	1	code	code	PROPN
inlawrev-3793	890	2	§	§	PROPN
inlawrev-3793	890	3	6	6	NUM
inlawrev-3793	890	4	-	-	SYM
inlawrev-3793	890	5	2.5.5	2.5.5	NUM
inlawrev-3793	890	6	-	-	SYM
inlawrev-3793	890	7	3	3	NUM
inlawrev-3793	890	8	1(a)(6	1(a)(6	NUM
inlawrev-3793	890	9	)	)	PUNCT
inlawrev-3793	890	10	(	(	PUNCT
inlawrev-3793	890	11	2005	2005	NUM
inlawrev-3793	890	12	)	)	PUNCT
inlawrev-3793	890	13	)	)	PUNCT
inlawrev-3793	890	14	.	.	PUNCT
inlawrev-3793	891	1	396	396	NUM
inlawrev-3793	891	2	.	.	PUNCT
inlawrev-3793	892	1	i	i	PRON
inlawrev-3793	892	2	d.	d.	PROPN
inlawrev-3793	892	3	at	at	ADP
inlawrev-3793	892	4	242	242	NUM
inlawrev-3793	892	5	.	.	PUNCT
inlawrev-3793	892	6	397	397	NUM
inlawrev-3793	892	7	.	.	X
inlawrev-3793	893	1	mat	mat	PROPN
inlawrev-3793	893	2	243	243	NUM
inlawrev-3793	893	3	.	.	PUNCT
inlawrev-3793	893	4	398	398	NUM
inlawrev-3793	893	5	.	.	X
inlawrev-3793	893	6	831	831	NUM
inlawrev-3793	893	7	n.e.2d	n.e.2d	NOUN
inlawrev-3793	893	8	859	859	NUM
inlawrev-3793	893	9	(	(	PUNCT
inlawrev-3793	893	10	ind	ind	NOUN
inlawrev-3793	893	11	.	.	PUNCT
inlawrev-3793	894	1	tax	tax	PROPN
inlawrev-3793	894	2	ct	ct	PROPN
inlawrev-3793	894	3	.	.	PROPN
inlawrev-3793	894	4	)	)	PUNCT
inlawrev-3793	895	1	,	,	PUNCT
inlawrev-3793	895	2	reconsideration	reconsideration	NOUN
inlawrev-3793	895	3	denied	deny	VERB
inlawrev-3793	895	4	,	,	PUNCT
inlawrev-3793	895	5	836	836	NUM
inlawrev-3793	895	6	n.e.2d	n.e.2d	NOUN
inlawrev-3793	895	7	498	498	NUM
inlawrev-3793	895	8	(	(	PUNCT
inlawrev-3793	895	9	ind	ind	NOUN
inlawrev-3793	895	10	.	.	PUNCT
inlawrev-3793	896	1	tax	tax	PROPN
inlawrev-3793	896	2	ct	ct	PROPN
inlawrev-3793	896	3	.	.	PROPN
inlawrev-3793	897	1	1274	1274	NUM
inlawrev-3793	897	2	indiana	indiana	PROPN
inlawrev-3793	897	3	law	law	PROPN
inlawrev-3793	897	4	review	review	NOUN
inlawrev-3793	898	1	[	[	X
inlawrev-3793	898	2	vol	vol	NOUN
inlawrev-3793	898	3	.	.	PUNCT
inlawrev-3793	898	4	39	39	NUM
inlawrev-3793	898	5	:	:	SYM
inlawrev-3793	898	6	1239	1239	NUM
inlawrev-3793	898	7	brewing	brewing	NOUN
inlawrev-3793	898	8	company	company	NOUN
inlawrev-3793	898	9	(	(	PUNCT
inlawrev-3793	898	10	"	"	PUNCT
inlawrev-3793	898	11	miller	miller	X
inlawrev-3793	898	12	"	"	PUNCT
inlawrev-3793	898	13	)	)	PUNCT
inlawrev-3793	898	14	filed	file	VERB
inlawrev-3793	898	15	a	a	DET
inlawrev-3793	898	16	summary	summary	NOUN
inlawrev-3793	898	17	judgment	judgment	NOUN
inlawrev-3793	898	18	motion	motion	NOUN
inlawrev-3793	898	19	claiming	claim	VERB
inlawrev-3793	898	20	that	that	SCONJ
inlawrev-3793	898	21	miller	miller	PROPN
inlawrev-3793	898	22	'	'	PART
inlawrev-3793	898	23	s	s	PROPN
inlawrev-3793	898	24	sales	sale	NOUN
inlawrev-3793	898	25	ofproducts	ofproduct	NOUN
inlawrev-3793	898	26	that	that	PRON
inlawrev-3793	898	27	were	be	AUX
inlawrev-3793	898	28	transported	transport	VERB
inlawrev-3793	898	29	to	to	ADP
inlawrev-3793	898	30	indiana	indiana	PROPN
inlawrev-3793	898	31	purchasers	purchaser	NOUN
inlawrev-3793	898	32	by	by	ADP
inlawrev-3793	898	33	common	common	ADJ
inlawrev-3793	898	34	carrier	carrier	NOUN
inlawrev-3793	898	35	were	be	AUX
inlawrev-3793	898	36	not	not	PART
inlawrev-3793	898	37	made	make	VERB
inlawrev-3793	898	38	in	in	ADP
inlawrev-3793	898	39	indiana	indiana	PROPN
inlawrev-3793	898	40	and	and	CCONJ
inlawrev-3793	898	41	therefore	therefore	ADV
inlawrev-3793	898	42	were	be	AUX
inlawrev-3793	898	43	not	not	PART
inlawrev-3793	898	44	subject	subject	ADJ
inlawrev-3793	898	45	to	to	ADP
inlawrev-3793	898	46	indiana	indiana	PROPN
inlawrev-3793	898	47	adjusted	adjust	VERB
inlawrev-3793	898	48	gross	gross	ADJ
inlawrev-3793	898	49	income	income	NOUN
inlawrev-3793	898	50	tax.^^^	tax.^^^	PROPN
inlawrev-3793	898	51	miller	miller	PROPN
inlawrev-3793	898	52	is	be	AUX
inlawrev-3793	898	53	a	a	DET
inlawrev-3793	898	54	wisconsin	wisconsin	NOUN
inlawrev-3793	898	55	corporation	corporation	NOUN
inlawrev-3793	898	56	,	,	PUNCT
inlawrev-3793	898	57	and	and	CCONJ
inlawrev-3793	898	58	miller	miller	PROPN
inlawrev-3793	898	59	sold	sell	VERB
inlawrev-3793	898	60	products	product	NOUN
inlawrev-3793	898	61	to	to	ADP
inlawrev-3793	898	62	customers	customer	NOUN
inlawrev-3793	898	63	in	in	ADP
inlawrev-3793	898	64	many	many	ADJ
inlawrev-3793	898	65	states	state	NOUN
inlawrev-3793	898	66	including	include	VERB
inlawrev-3793	898	67	indiana	indiana	PROPN
inlawrev-3793	898	68	.	.	PUNCT
inlawrev-3793	899	1	"^^	"^^	AUX
inlawrev-3793	899	2	the	the	DET
inlawrev-3793	899	3	indiana	indiana	PROPN
inlawrev-3793	899	4	customers	customer	NOUN
inlawrev-3793	899	5	submitted	submit	VERB
inlawrev-3793	899	6	purchase	purchase	NOUN
inlawrev-3793	899	7	orders	order	NOUN
inlawrev-3793	899	8	to	to	ADP
inlawrev-3793	899	9	miller	miller	PROPN
inlawrev-3793	899	10	'	'	PART
inlawrev-3793	899	11	s	s	PROPN
inlawrev-3793	899	12	headquarters	headquarters	NOUN
inlawrev-3793	899	13	in	in	ADP
inlawrev-3793	899	14	milwaukee	milwaukee	PROPN
inlawrev-3793	899	15	,	,	PUNCT
inlawrev-3793	899	16	and	and	CCONJ
inlawrev-3793	899	17	the	the	DET
inlawrev-3793	899	18	products	product	NOUN
inlawrev-3793	899	19	were	be	AUX
inlawrev-3793	899	20	prepared	prepare	VERB
inlawrev-3793	899	21	for	for	AUX
inlawrev-3793	899	22	pick	pick	VERB
inlawrev-3793	899	23	up	up	ADP
inlawrev-3793	899	24	at	at	ADP
inlawrev-3793	899	25	one	one	NUM
inlawrev-3793	899	26	of	of	ADP
inlawrev-3793	899	27	miller	miller	PROPN
inlawrev-3793	899	28	's	's	PART
inlawrev-3793	899	29	breweries	brewery	NOUN
inlawrev-3793	899	30	.	.	PUNCT
inlawrev-3793	900	1	"^^^	"^^^	PUNCT
inlawrev-3793	901	1	miller	miller	PROPN
inlawrev-3793	901	2	's	's	PART
inlawrev-3793	901	3	customers	customer	NOUN
inlawrev-3793	901	4	had	have	VERB
inlawrev-3793	901	5	three	three	NUM
inlawrev-3793	901	6	options	option	NOUN
inlawrev-3793	901	7	:	:	PUNCT
inlawrev-3793	901	8	(	(	PUNCT
inlawrev-3793	901	9	1	1	X
inlawrev-3793	901	10	)	)	PUNCT
inlawrev-3793	901	11	they	they	PRON
inlawrev-3793	901	12	could	could	AUX
inlawrev-3793	901	13	pick	pick	VERB
inlawrev-3793	901	14	up	up	ADP
inlawrev-3793	901	15	the	the	DET
inlawrev-3793	901	16	products	product	NOUN
inlawrev-3793	901	17	themselves	themselves	PRON
inlawrev-3793	901	18	using	use	VERB
inlawrev-3793	901	19	their	their	PRON
inlawrev-3793	901	20	own	own	ADJ
inlawrev-3793	901	21	trucks	truck	NOUN
inlawrev-3793	901	22	;	;	PUNCT
inlawrev-3793	901	23	(	(	PUNCT
inlawrev-3793	901	24	2	2	X
inlawrev-3793	901	25	)	)	PUNCT
inlawrev-3793	901	26	they	they	PRON
inlawrev-3793	901	27	could	could	AUX
inlawrev-3793	901	28	arrange	arrange	VERB
inlawrev-3793	901	29	for	for	SCONJ
inlawrev-3793	901	30	a	a	DET
inlawrev-3793	901	31	third	third	ADJ
inlawrev-3793	901	32	-	-	PUNCT
inlawrev-3793	901	33	party	party	NOUN
inlawrev-3793	901	34	common	common	ADJ
inlawrev-3793	901	35	carrier	carrier	NOUN
inlawrev-3793	901	36	to	to	PART
inlawrev-3793	901	37	pick	pick	VERB
inlawrev-3793	901	38	up	up	ADP
inlawrev-3793	901	39	the	the	DET
inlawrev-3793	901	40	products	product	NOUN
inlawrev-3793	901	41	and	and	CCONJ
inlawrev-3793	901	42	transport	transport	VERB
inlawrev-3793	901	43	them	they	PRON
inlawrev-3793	901	44	;	;	PUNCT
inlawrev-3793	901	45	or	or	CCONJ
inlawrev-3793	901	46	(	(	PUNCT
inlawrev-3793	901	47	3	3	X
inlawrev-3793	901	48	)	)	PUNCT
inlawrev-3793	901	49	miller	miller	NOUN
inlawrev-3793	901	50	could	could	AUX
inlawrev-3793	901	51	arrange	arrange	VERB
inlawrev-3793	901	52	for	for	ADP
inlawrev-3793	901	53	a	a	DET
inlawrev-3793	901	54	common	common	ADJ
inlawrev-3793	901	55	carrier	carrier	NOUN
inlawrev-3793	901	56	to	to	PART
inlawrev-3793	901	57	transport	transport	VERB
inlawrev-3793	901	58	the	the	DET
inlawrev-3793	901	59	products	product	NOUN
inlawrev-3793	901	60	and	and	CCONJ
inlawrev-3793	901	61	the	the	DET
inlawrev-3793	901	62	customers	customer	NOUN
inlawrev-3793	901	63	would	would	AUX
inlawrev-3793	901	64	reimburse	reimburse	VERB
inlawrev-3793	901	65	miller	miller	NOUN
inlawrev-3793	901	66	for	for	ADP
inlawrev-3793	901	67	the	the	DET
inlawrev-3793	901	68	related	relate	VERB
inlawrev-3793	901	69	charges	charge	NOUN
inlawrev-3793	901	70	.	.	PUNCT
inlawrev-3793	902	1	regardless	regardless	ADV
inlawrev-3793	902	2	,	,	PUNCT
inlawrev-3793	902	3	the	the	DET
inlawrev-3793	902	4	customers	customer	NOUN
inlawrev-3793	902	5	decided	decide	VERB
inlawrev-3793	902	6	how	how	SCONJ
inlawrev-3793	902	7	to	to	PART
inlawrev-3793	902	8	transport	transport	VERB
inlawrev-3793	902	9	the	the	DET
inlawrev-3793	902	10	goods	good	NOUN
inlawrev-3793	902	11	as	as	ADP
inlawrev-3793	902	12	possession	possession	NOUN
inlawrev-3793	902	13	and	and	CCONJ
inlawrev-3793	902	14	title	title	NOUN
inlawrev-3793	902	15	of	of	ADP
inlawrev-3793	902	16	the	the	DET
inlawrev-3793	902	17	products	product	NOUN
inlawrev-3793	902	18	transferred	transfer	VERB
inlawrev-3793	902	19	to	to	ADP
inlawrev-3793	902	20	them	they	PRON
inlawrev-3793	902	21	at	at	ADP
inlawrev-3793	902	22	the	the	DET
inlawrev-3793	902	23	breweries	brewery	NOUN
inlawrev-3793	902	24	.	.	PUNCT
inlawrev-3793	903	1	"*^^	"*^^	PROPN
inlawrev-3793	903	2	miller	miller	PROPN
inlawrev-3793	903	3	originally	originally	ADV
inlawrev-3793	903	4	included	include	VERB
inlawrev-3793	903	5	all	all	PRON
inlawrev-3793	903	6	of	of	ADP
inlawrev-3793	903	7	the	the	DET
inlawrev-3793	903	8	sales	sale	NOUN
inlawrev-3793	903	9	to	to	ADP
inlawrev-3793	903	10	indiana	indiana	PROPN
inlawrev-3793	903	11	customers	customer	NOUN
inlawrev-3793	903	12	in	in	ADP
inlawrev-3793	903	13	its	its	PRON
inlawrev-3793	903	14	adjusted	adjust	VERB
inlawrev-3793	903	15	gross	gross	ADJ
inlawrev-3793	903	16	income	income	NOUN
inlawrev-3793	903	17	calculation	calculation	NOUN
inlawrev-3793	903	18	.	.	PUNCT
inlawrev-3793	904	1	"^^^	"^^^	PUNCT
inlawrev-3793	905	1	miller	miller	PROPN
inlawrev-3793	905	2	then	then	ADV
inlawrev-3793	905	3	filed	file	VERB
inlawrev-3793	905	4	for	for	ADP
inlawrev-3793	905	5	a	a	DET
inlawrev-3793	905	6	refund	refund	NOUN
inlawrev-3793	905	7	for	for	ADP
inlawrev-3793	905	8	the	the	DET
inlawrev-3793	905	9	sales	sale	NOUN
inlawrev-3793	905	10	where	where	SCONJ
inlawrev-3793	905	11	the	the	DET
inlawrev-3793	905	12	customers	customer	NOUN
inlawrev-3793	905	13	either	either	CCONJ
inlawrev-3793	905	14	picked	pick	VERB
inlawrev-3793	905	15	up	up	ADP
inlawrev-3793	905	16	from	from	ADP
inlawrev-3793	905	17	milwaukee	milwaukee	PROPN
inlawrev-3793	905	18	or	or	CCONJ
inlawrev-3793	905	19	used	use	VERB
inlawrev-3793	905	20	a	a	DET
inlawrev-3793	905	21	common	common	ADJ
inlawrev-3793	905	22	carrier	carrier	NOUN
inlawrev-3793	905	23	.	.	PUNCT
inlawrev-3793	906	1	"^^	"^^	AUX
inlawrev-3793	906	2	the	the	DET
inlawrev-3793	906	3	edsr	edsr	NOUN
inlawrev-3793	906	4	refunded	refund	VERB
inlawrev-3793	906	5	the	the	DET
inlawrev-3793	906	6	amounts	amount	NOUN
inlawrev-3793	906	7	for	for	ADP
inlawrev-3793	906	8	the	the	DET
inlawrev-3793	906	9	sales	sale	NOUN
inlawrev-3793	906	10	to	to	ADP
inlawrev-3793	906	11	indiana	indiana	PROPN
inlawrev-3793	906	12	customers	customer	NOUN
inlawrev-3793	906	13	who	who	PRON
inlawrev-3793	906	14	picked	pick	VERB
inlawrev-3793	906	15	up	up	ADP
inlawrev-3793	906	16	the	the	DET
inlawrev-3793	906	17	goods	good	NOUN
inlawrev-3793	906	18	in	in	ADP
inlawrev-3793	906	19	milwaukee	milwaukee	PROPN
inlawrev-3793	906	20	,	,	PUNCT
inlawrev-3793	906	21	but	but	CCONJ
inlawrev-3793	906	22	denied	deny	VERB
inlawrev-3793	906	23	the	the	DET
inlawrev-3793	906	24	refund	refund	NOUN
inlawrev-3793	906	25	as	as	ADP
inlawrev-3793	906	26	to	to	ADP
inlawrev-3793	906	27	the	the	DET
inlawrev-3793	906	28	sales	sale	NOUN
inlawrev-3793	906	29	involving	involve	VERB
inlawrev-3793	906	30	common	common	ADJ
inlawrev-3793	906	31	carrier	carrier	NOUN
inlawrev-3793	906	32	shipment	shipment	NOUN
inlawrev-3793	906	33	.	.	PUNCT
inlawrev-3793	907	1	"^	"^	NOUN
inlawrev-3793	907	2	®	®	NOUN
inlawrev-3793	907	3	^	^	PUNCT
inlawrev-3793	907	4	miller	miller	PROPN
inlawrev-3793	907	5	then	then	ADV
inlawrev-3793	907	6	withdrew	withdraw	VERB
inlawrev-3793	907	7	his	his	PRON
inlawrev-3793	907	8	claim	claim	NOUN
inlawrev-3793	907	9	for	for	ADP
inlawrev-3793	907	10	the	the	DET
inlawrev-3793	907	11	sales	sale	NOUN
inlawrev-3793	907	12	where	where	SCONJ
inlawrev-3793	907	13	miller	miller	PROPN
inlawrev-3793	907	14	arranged	arrange	VERB
inlawrev-3793	907	15	the	the	DET
inlawrev-3793	907	16	common	common	ADJ
inlawrev-3793	907	17	carrier	carrier	NOUN
inlawrev-3793	907	18	shipment	shipment	NOUN
inlawrev-3793	907	19	,	,	PUNCT
inlawrev-3793	907	20	and	and	CCONJ
inlawrev-3793	907	21	challenged	challenge	VERB
inlawrev-3793	907	22	only	only	ADV
inlawrev-3793	907	23	the	the	DET
inlawrev-3793	907	24	sales	sale	NOUN
inlawrev-3793	907	25	where	where	SCONJ
inlawrev-3793	907	26	the	the	DET
inlawrev-3793	907	27	indiana	indiana	PROPN
inlawrev-3793	907	28	customers	customer	NOUN
inlawrev-3793	907	29	arranged	arrange	VERB
inlawrev-3793	907	30	for	for	ADP
inlawrev-3793	907	31	common	common	ADJ
inlawrev-3793	907	32	carrier	carrier	NOUN
inlawrev-3793	907	33	shipment	shipment	NOUN
inlawrev-3793	907	34	.	.	PUNCT
inlawrev-3793	908	1	"^^	"^^	PROPN
inlawrev-3793	908	2	the	the	DET
inlawrev-3793	908	3	ddsr	ddsr	NOUN
inlawrev-3793	908	4	argued	argue	VERB
inlawrev-3793	908	5	that	that	SCONJ
inlawrev-3793	908	6	since	since	SCONJ
inlawrev-3793	908	7	the	the	DET
inlawrev-3793	908	8	recipients	recipient	NOUN
inlawrev-3793	908	9	were	be	AUX
inlawrev-3793	908	10	in	in	ADP
inlawrev-3793	908	11	indiana	indiana	PROPN
inlawrev-3793	908	12	,	,	PUNCT
inlawrev-3793	908	13	the	the	DET
inlawrev-3793	908	14	sales	sale	NOUN
inlawrev-3793	908	15	were	be	AUX
inlawrev-3793	908	16	in	in	ADP
inlawrev-3793	908	17	this	this	DET
inlawrev-3793	908	18	state	state	NOUN
inlawrev-3793	908	19	.	.	PUNCT
inlawrev-3793	908	20	"^^^	"^^^	PUNCT
inlawrev-3793	909	1	the	the	DET
inlawrev-3793	909	2	edsr	edsr	NOUN
inlawrev-3793	909	3	relied	rely	VERB
inlawrev-3793	909	4	on	on	ADP
inlawrev-3793	909	5	the	the	DET
inlawrev-3793	909	6	statutes	statute	NOUN
inlawrev-3793	909	7	and	and	CCONJ
inlawrev-3793	909	8	regulations	regulation	NOUN
inlawrev-3793	909	9	involved	involve	VERB
inlawrev-3793	909	10	,	,	PUNCT
inlawrev-3793	909	11	which	which	PRON
inlawrev-3793	909	12	they	they	PRON
inlawrev-3793	909	13	claimed	claim	VERB
inlawrev-3793	909	14	emphasized	emphasize	VERB
inlawrev-3793	909	15	the	the	DET
inlawrev-3793	909	16	location	location	NOUN
inlawrev-3793	909	17	ofthe	ofthe	NOUN
inlawrev-3793	909	18	recipient	recipient	NOUN
inlawrev-3793	909	19	.	.	PUNCT
inlawrev-3793	910	1	"^^^	"^^^	PUNCT
inlawrev-3793	911	1	the	the	DET
inlawrev-3793	911	2	tax	tax	NOUN
inlawrev-3793	911	3	court	court	NOUN
inlawrev-3793	911	4	held	hold	VERB
inlawrev-3793	911	5	that	that	SCONJ
inlawrev-3793	911	6	since	since	SCONJ
inlawrev-3793	911	7	the	the	DET
inlawrev-3793	911	8	customers	customer	NOUN
inlawrev-3793	911	9	contracted	contract	VERB
inlawrev-3793	911	10	with	with	ADP
inlawrev-3793	911	11	the	the	DET
inlawrev-3793	911	12	common	common	ADJ
inlawrev-3793	911	13	carrier	carrier	NOUN
inlawrev-3793	911	14	,	,	PUNCT
inlawrev-3793	911	15	the	the	DET
inlawrev-3793	911	16	customers	customer	NOUN
inlawrev-3793	911	17	accepted	accept	VERB
inlawrev-3793	911	18	delivery	delivery	NOUN
inlawrev-3793	911	19	ofthe	ofthe	NOUN
inlawrev-3793	911	20	goods	good	NOUN
inlawrev-3793	911	21	in	in	ADP
inlawrev-3793	911	22	milwaukee	milwaukee	PROPN
inlawrev-3793	911	23	.	.	PUNCT
inlawrev-3793	911	24	"^^^	"^^^	PUNCT
inlawrev-3793	912	1	the	the	DET
inlawrev-3793	912	2	tax	tax	NOUN
inlawrev-3793	912	3	court	court	NOUN
inlawrev-3793	912	4	reasoned	reason	VERB
inlawrev-3793	912	5	that	that	SCONJ
inlawrev-3793	912	6	the	the	DET
inlawrev-3793	912	7	common	common	ADJ
inlawrev-3793	912	8	carrier	carrier	NOUN
inlawrev-3793	912	9	,	,	PUNCT
inlawrev-3793	912	10	contracted	contract	VERB
inlawrev-3793	912	11	by	by	ADP
inlawrev-3793	912	12	the	the	DET
inlawrev-3793	912	13	customer	customer	NOUN
inlawrev-3793	912	14	,	,	PUNCT
inlawrev-3793	912	15	stood	stand	VERB
inlawrev-3793	912	16	in	in	ADP
inlawrev-3793	912	17	the	the	DET
inlawrev-3793	912	18	customer	customer	NOUN
inlawrev-3793	912	19	's	's	PART
inlawrev-3793	912	20	shoes	shoe	NOUN
inlawrev-3793	912	21	to	to	PART
inlawrev-3793	912	22	accept	accept	VERB
inlawrev-3793	912	23	delivery	delivery	NOUN
inlawrev-3793	912	24	."^^^	."^^^	PUNCT
inlawrev-3793	913	1	the	the	DET
inlawrev-3793	913	2	tax	tax	NOUN
inlawrev-3793	913	3	court	court	NOUN
inlawrev-3793	913	4	held	hold	VERB
inlawrev-3793	913	5	that	that	SCONJ
inlawrev-3793	913	6	miller	miller	PROPN
inlawrev-3793	913	7	did	do	AUX
inlawrev-3793	913	8	not	not	PART
inlawrev-3793	913	9	need	need	VERB
inlawrev-3793	913	10	to	to	PART
inlawrev-3793	913	11	include	include	VERB
inlawrev-3793	913	12	these	these	DET
inlawrev-3793	913	13	sales	sale	NOUN
inlawrev-3793	913	14	in	in	ADP
inlawrev-3793	913	15	the	the	DET
inlawrev-3793	913	16	numerator	numerator	NOUN
inlawrev-3793	913	17	of	of	ADP
inlawrev-3793	913	18	their	their	PRON
inlawrev-3793	913	19	sales	sale	NOUN
inlawrev-3793	913	20	factor	factor	NOUN
inlawrev-3793	913	21	for	for	ADP
inlawrev-3793	913	22	the	the	DET
inlawrev-3793	913	23	apportionment	apportionment	NOUN
inlawrev-3793	913	24	of	of	ADP
inlawrev-3793	913	25	income	income	NOUN
inlawrev-3793	913	26	to	to	ADP
inlawrev-3793	913	27	indiana	indiana	PROPN
inlawrev-3793	913	28	,	,	PUNCT
inlawrev-3793	913	29	2005	2005	NUM
inlawrev-3793	913	30	)	)	PUNCT
inlawrev-3793	913	31	.	.	PUNCT
inlawrev-3793	914	1	399	399	NUM
inlawrev-3793	914	2	.	.	PUNCT
inlawrev-3793	915	1	i	i	PRON
inlawrev-3793	915	2	d.	d.	PROPN
inlawrev-3793	915	3	at	at	ADP
inlawrev-3793	915	4	859	859	NUM
inlawrev-3793	915	5	-	-	SYM
inlawrev-3793	915	6	60	60	NUM
inlawrev-3793	915	7	.	.	PUNCT
inlawrev-3793	915	8	400	400	NUM
inlawrev-3793	915	9	.	.	PUNCT
inlawrev-3793	916	1	/j	/j	INTJ
inlawrev-3793	916	2	.	.	PUNCT
inlawrev-3793	917	1	at	at	ADP
inlawrev-3793	917	2	860	860	NUM
inlawrev-3793	917	3	.	.	PUNCT
inlawrev-3793	917	4	401	401	NUM
inlawrev-3793	917	5	.	.	PUNCT
inlawrev-3793	918	1	i	i	PRON
inlawrev-3793	918	2	d.	d.	PROPN
inlawrev-3793	918	3	402	402	NUM
inlawrev-3793	918	4	.	.	PUNCT
inlawrev-3793	919	1	i	i	PRON
inlawrev-3793	919	2	d.	d.	PROPN
inlawrev-3793	919	3	403	403	NUM
inlawrev-3793	919	4	.	.	PUNCT
inlawrev-3793	920	1	i	i	PRON
inlawrev-3793	920	2	d.	d.	PROPN
inlawrev-3793	920	3	404	404	NUM
inlawrev-3793	920	4	.	.	PUNCT
inlawrev-3793	921	1	i	i	PRON
inlawrev-3793	921	2	d.	d.	PROPN
inlawrev-3793	921	3	405	405	NUM
inlawrev-3793	921	4	.	.	PUNCT
inlawrev-3793	922	1	i	i	PRON
inlawrev-3793	922	2	d.	d.	PROPN
inlawrev-3793	922	3	406	406	NUM
inlawrev-3793	922	4	.	.	PUNCT
inlawrev-3793	923	1	i	i	PRON
inlawrev-3793	923	2	d.	d.	PROPN
inlawrev-3793	923	3	407	407	NUM
inlawrev-3793	923	4	.	.	PUNCT
inlawrev-3793	924	1	mat	mat	PROPN
inlawrev-3793	924	2	861	861	NUM
inlawrev-3793	924	3	.	.	PUNCT
inlawrev-3793	924	4	408	408	NUM
inlawrev-3793	924	5	.	.	PUNCT
inlawrev-3793	925	1	i	i	PRON
inlawrev-3793	925	2	d.	d.	PROPN
inlawrev-3793	925	3	(	(	PUNCT
inlawrev-3793	925	4	citing	cite	VERB
inlawrev-3793	925	5	45	45	NUM
inlawrev-3793	925	6	ind	ind	NOUN
inlawrev-3793	925	7	.	.	PUNCT
inlawrev-3793	926	1	admin	admin	PROPN
inlawrev-3793	926	2	.	.	PUNCT
inlawrev-3793	927	1	code	code	PROPN
inlawrev-3793	927	2	3.1	3.1	NUM
inlawrev-3793	927	3	-	-	SYM
inlawrev-3793	927	4	1	1	NUM
inlawrev-3793	927	5	-	-	SYM
inlawrev-3793	927	6	53	53	NUM
inlawrev-3793	927	7	(	(	PUNCT
inlawrev-3793	927	8	1	1	NUM
inlawrev-3793	927	9	)	)	PUNCT
inlawrev-3793	927	10	(	(	PUNCT
inlawrev-3793	927	11	2005	2005	NUM
inlawrev-3793	927	12	)	)	PUNCT
inlawrev-3793	927	13	;	;	PUNCT
inlawrev-3793	927	14	ind	ind	PROPN
inlawrev-3793	927	15	.	.	PUNCT
inlawrev-3793	928	1	code	code	PROPN
inlawrev-3793	928	2	§	§	PROPN
inlawrev-3793	928	3	6	6	NUM
inlawrev-3793	928	4	-	-	SYM
inlawrev-3793	928	5	3	3	NUM
inlawrev-3793	928	6	-	-	PUNCT
inlawrev-3793	928	7	2	2	NUM
inlawrev-3793	928	8	-	-	SYM
inlawrev-3793	928	9	2	2	NUM
inlawrev-3793	928	10	(	(	PUNCT
inlawrev-3793	928	11	2005	2005	NUM
inlawrev-3793	928	12	)	)	PUNCT
inlawrev-3793	928	13	)	)	PUNCT
inlawrev-3793	928	14	.	.	PUNCT
inlawrev-3793	929	1	409	409	NUM
inlawrev-3793	929	2	.	.	PUNCT
inlawrev-3793	930	1	i	i	PRON
inlawrev-3793	930	2	d.	d.	PROPN
inlawrev-3793	930	3	at	at	ADP
inlawrev-3793	930	4	862	862	NUM
inlawrev-3793	930	5	.	.	PUNCT
inlawrev-3793	931	1	410	410	NUM
inlawrev-3793	931	2	.	.	PUNCT
inlawrev-3793	932	1	i	i	PRON
inlawrev-3793	932	2	d.	d.	PROPN
inlawrev-3793	932	3	2006	2006	NUM
inlawrev-3793	932	4	]	]	PUNCT
inlawrev-3793	932	5	tax	tax	NOUN
inlawrev-3793	932	6	law	law	NOUN
inlawrev-3793	932	7	1275	1275	NUM
inlawrev-3793	932	8	and	and	CCONJ
inlawrev-3793	932	9	therefore	therefore	ADV
inlawrev-3793	932	10	were	be	AUX
inlawrev-3793	932	11	entitled	entitle	VERB
inlawrev-3793	932	12	to	to	ADP
inlawrev-3793	932	13	a	a	DET
inlawrev-3793	932	14	refund/'^	refund/'^	ADJ
inlawrev-3793	932	15	5	5	NUM
inlawrev-3793	932	16	.	.	PUNCT
inlawrev-3793	932	17	camahan	camahan	PROPN
inlawrev-3793	932	18	grain	grain	PROPN
inlawrev-3793	932	19	,	,	PUNCT
inlawrev-3793	932	20	inc	inc	PROPN
inlawrev-3793	932	21	.	.	PROPN
inlawrev-3793	932	22	v.	v.	PROPN
inlawrev-3793	932	23	indiana	indiana	PROPN
inlawrev-3793	932	24	department	department	PROPN
inlawrev-3793	932	25	of	of	ADP
inlawrev-3793	932	26	state	state	PROPN
inlawrev-3793	932	27	revenue	revenue	NOUN
inlawrev-3793	932	28	.	.	PUNCT
inlawrev-3793	933	1	"^'^	"^'^	INTJ
inlawrev-3793	933	2	—	—	PUNCT
inlawrev-3793	933	3	camahan	camahan	NOUN
inlawrev-3793	933	4	grain	grain	PROPN
inlawrev-3793	933	5	,	,	PUNCT
inlawrev-3793	933	6	inc	inc	PROPN
inlawrev-3793	933	7	.	.	PROPN
inlawrev-3793	934	1	(	(	PUNCT
inlawrev-3793	934	2	"	"	PUNCT
inlawrev-3793	934	3	camahan	camahan	NOUN
inlawrev-3793	934	4	"	"	PUNCT
inlawrev-3793	934	5	)	)	PUNCT
inlawrev-3793	934	6	appealed	appeal	VERB
inlawrev-3793	934	7	the	the	DET
inlawrev-3793	934	8	assessment	assessment	NOUN
inlawrev-3793	934	9	of	of	ADP
inlawrev-3793	934	10	additional	additional	ADJ
inlawrev-3793	934	11	sales	sale	NOUN
inlawrev-3793	934	12	and	and	CCONJ
inlawrev-3793	934	13	use	use	VERB
inlawrev-3793	934	14	tax	tax	NOUN
inlawrev-3793	934	15	by	by	ADP
inlawrev-3793	934	16	the	the	DET
inlawrev-3793	934	17	idsr	idsr	NOUN
inlawrev-3793	934	18	for	for	ADP
inlawrev-3793	934	19	the	the	DET
inlawrev-3793	934	20	1999	1999	NUM
inlawrev-3793	934	21	and	and	CCONJ
inlawrev-3793	934	22	2000	2000	NUM
inlawrev-3793	934	23	tax	tax	NOUN
inlawrev-3793	934	24	years	year	NOUN
inlawrev-3793	934	25	.	.	PUNCT
inlawrev-3793	934	26	"^^^	"^^^	PUNCT
inlawrev-3793	935	1	camahan	camahan	PROPN
inlawrev-3793	935	2	claimed	claim	VERB
inlawrev-3793	935	3	that	that	SCONJ
inlawrev-3793	935	4	it	it	PRON
inlawrev-3793	935	5	was	be	AUX
inlawrev-3793	935	6	entitled	entitle	VERB
inlawrev-3793	935	7	to	to	ADP
inlawrev-3793	935	8	a	a	DET
inlawrev-3793	935	9	public	public	ADJ
inlawrev-3793	935	10	transportation	transportation	NOUN
inlawrev-3793	935	11	exemption	exemption	NOUN
inlawrev-3793	935	12	for	for	ADP
inlawrev-3793	935	13	equipment	equipment	NOUN
inlawrev-3793	935	14	it	it	PRON
inlawrev-3793	935	15	predominantly	predominantly	ADV
inlawrev-3793	935	16	used	use	VERB
inlawrev-3793	935	17	to	to	PART
inlawrev-3793	935	18	transport	transport	VERB
inlawrev-3793	935	19	tomatoes	tomato	NOUN
inlawrev-3793	935	20	owned	own	VERB
inlawrev-3793	935	21	by	by	ADP
inlawrev-3793	935	22	third	third	ADJ
inlawrev-3793	935	23	parties	party	NOUN
inlawrev-3793	935	24	.	.	PUNCT
inlawrev-3793	936	1	"^^"^	"^^"^	NOUN
inlawrev-3793	936	2	camahan	camahan	PROPN
inlawrev-3793	936	3	also	also	ADV
inlawrev-3793	936	4	transports	transport	VERB
inlawrev-3793	936	5	goods	good	NOUN
inlawrev-3793	936	6	of	of	ADP
inlawrev-3793	936	7	its	its	PRON
inlawrev-3793	936	8	own	own	ADJ
inlawrev-3793	936	9	with	with	ADP
inlawrev-3793	936	10	this	this	DET
inlawrev-3793	936	11	equipment	equipment	NOUN
inlawrev-3793	936	12	.	.	PUNCT
inlawrev-3793	937	1	"^	"^	PUNCT
inlawrev-3793	937	2	*	*	PUNCT
inlawrev-3793	937	3	^	^	PUNCT
inlawrev-3793	937	4	the	the	DET
inlawrev-3793	937	5	edsr	edsr	NOUN
inlawrev-3793	937	6	assessed	assess	VERB
inlawrev-3793	937	7	use	use	NOUN
inlawrev-3793	937	8	tax	tax	NOUN
inlawrev-3793	937	9	on	on	ADP
inlawrev-3793	937	10	the	the	DET
inlawrev-3793	937	11	semi	semi	NOUN
inlawrev-3793	937	12	-	-	NOUN
inlawrev-3793	937	13	tractors	tractor	NOUN
inlawrev-3793	937	14	,	,	PUNCT
inlawrev-3793	937	15	flatbed	flatbe	VERB
inlawrev-3793	937	16	trailers	trailer	NOUN
inlawrev-3793	937	17	,	,	PUNCT
inlawrev-3793	937	18	tubs	tub	NOUN
inlawrev-3793	937	19	and	and	CCONJ
inlawrev-3793	937	20	containers	container	NOUN
inlawrev-3793	937	21	,	,	PUNCT
inlawrev-3793	937	22	repair	repair	NOUN
inlawrev-3793	937	23	parts	part	NOUN
inlawrev-3793	937	24	and	and	CCONJ
inlawrev-3793	937	25	supplies	supply	NOUN
inlawrev-3793	937	26	for	for	ADP
inlawrev-3793	937	27	the	the	DET
inlawrev-3793	937	28	tmcks	tmck	NOUN
inlawrev-3793	937	29	,	,	PUNCT
inlawrev-3793	937	30	fuel	fuel	NOUN
inlawrev-3793	937	31	,	,	PUNCT
inlawrev-3793	937	32	a	a	DET
inlawrev-3793	937	33	grader	grader	NOUN
inlawrev-3793	937	34	,	,	PUNCT
inlawrev-3793	937	35	and	and	CCONJ
inlawrev-3793	937	36	a	a	DET
inlawrev-3793	937	37	skid	skid	NOUN
inlawrev-3793	937	38	loader	loader	NOUN
inlawrev-3793	937	39	.	.	PUNCT
inlawrev-3793	938	1	"^	"^	VERB
inlawrev-3793	938	2	^^	^^	PUNCT
inlawrev-3793	938	3	the	the	DET
inlawrev-3793	938	4	exemption	exemption	NOUN
inlawrev-3793	938	5	at	at	ADP
inlawrev-3793	938	6	issue	issue	NOUN
inlawrev-3793	938	7	provided	provide	VERB
inlawrev-3793	938	8	that	that	SCONJ
inlawrev-3793	938	9	property	property	NOUN
inlawrev-3793	938	10	acquired	acquire	VERB
inlawrev-3793	938	11	for	for	ADP
inlawrev-3793	938	12	use	use	NOUN
inlawrev-3793	938	13	in	in	ADP
inlawrev-3793	938	14	providing	provide	VERB
inlawrev-3793	938	15	public	public	ADJ
inlawrev-3793	938	16	transportation	transportation	NOUN
inlawrev-3793	938	17	for	for	ADP
inlawrev-3793	938	18	persons	person	NOUN
inlawrev-3793	938	19	or	or	CCONJ
inlawrev-3793	938	20	property	property	NOUN
inlawrev-3793	938	21	is	be	AUX
inlawrev-3793	938	22	exempt	exempt	ADJ
inlawrev-3793	938	23	from	from	ADP
inlawrev-3793	938	24	sales	sale	NOUN
inlawrev-3793	938	25	tax	tax	NOUN
inlawrev-3793	938	26	.	.	PUNCT
inlawrev-3793	938	27	"^^^	"^^^	PUNCT
inlawrev-3793	939	1	public	public	ADJ
inlawrev-3793	939	2	transportation	transportation	NOUN
inlawrev-3793	939	3	is	be	AUX
inlawrev-3793	939	4	defined	define	VERB
inlawrev-3793	939	5	as	as	ADP
inlawrev-3793	939	6	moving	move	VERB
inlawrev-3793	939	7	,	,	PUNCT
inlawrev-3793	939	8	transporting	transporting	ADJ
inlawrev-3793	939	9	,	,	PUNCT
inlawrev-3793	939	10	or	or	CCONJ
inlawrev-3793	939	11	carrying	carry	VERB
inlawrev-3793	939	12	persons	person	NOUN
inlawrev-3793	939	13	or	or	CCONJ
inlawrev-3793	939	14	property	property	NOUN
inlawrev-3793	939	15	for	for	ADP
inlawrev-3793	939	16	consideration	consideration	NOUN
inlawrev-3793	939	17	.	.	PUNCT
inlawrev-3793	940	1	"^'^	"^'^	PROPN
inlawrev-3793	941	1	the	the	DET
inlawrev-3793	941	2	taxpayer	taxpayer	NOUN
inlawrev-3793	941	3	must	must	AUX
inlawrev-3793	941	4	be	be	AUX
inlawrev-3793	941	5	predominantly	predominantly	ADV
inlawrev-3793	941	6	transporting	transport	VERB
inlawrev-3793	941	7	goods	good	NOUN
inlawrev-3793	941	8	of	of	ADP
inlawrev-3793	941	9	another	another	PRON
inlawrev-3793	941	10	to	to	PART
inlawrev-3793	941	11	receive	receive	VERB
inlawrev-3793	941	12	the	the	DET
inlawrev-3793	941	13	exemption	exemption	NOUN
inlawrev-3793	941	14	.	.	PUNCT
inlawrev-3793	942	1	"^'^	"^'^	PROPN
inlawrev-3793	943	1	the	the	DET
inlawrev-3793	943	2	bdsr	bdsr	NOUN
inlawrev-3793	943	3	argued	argue	VERB
inlawrev-3793	943	4	that	that	SCONJ
inlawrev-3793	943	5	camahan	camahan	NOUN
inlawrev-3793	943	6	,	,	PUNCT
inlawrev-3793	943	7	although	although	SCONJ
inlawrev-3793	943	8	transporting	transport	VERB
inlawrev-3793	943	9	goods	good	NOUN
inlawrev-3793	943	10	for	for	ADP
inlawrev-3793	943	11	others	other	NOUN
inlawrev-3793	943	12	,	,	PUNCT
inlawrev-3793	943	13	was	be	AUX
inlawrev-3793	943	14	not	not	PART
inlawrev-3793	943	15	engaged	engage	VERB
inlawrev-3793	943	16	in	in	ADP
inlawrev-3793	943	17	transporting	transport	VERB
inlawrev-3793	943	18	these	these	DET
inlawrev-3793	943	19	goods	good	NOUN
inlawrev-3793	943	20	as	as	ADP
inlawrev-3793	943	21	a	a	DET
inlawrev-3793	943	22	primary	primary	ADJ
inlawrev-3793	943	23	business	business	NOUN
inlawrev-3793	943	24	,	,	PUNCT
inlawrev-3793	943	25	and	and	CCONJ
inlawrev-3793	943	26	therefore	therefore	ADV
inlawrev-3793	943	27	was	be	AUX
inlawrev-3793	943	28	not	not	PART
inlawrev-3793	943	29	entitled	entitle	VERB
inlawrev-3793	943	30	to	to	ADP
inlawrev-3793	943	31	the	the	DET
inlawrev-3793	943	32	exemption	exemption	NOUN
inlawrev-3793	943	33	.	.	PUNCT
inlawrev-3793	944	1	"^^^	"^^^	PUNCT
inlawrev-3793	945	1	the	the	DET
inlawrev-3793	945	2	ddsr	ddsr	NOUN
inlawrev-3793	945	3	relied	rely	VERB
inlawrev-3793	945	4	on	on	ADP
inlawrev-3793	945	5	the	the	DET
inlawrev-3793	945	6	tax	tax	NOUN
inlawrev-3793	945	7	court	court	NOUN
inlawrev-3793	945	8	's	's	PART
inlawrev-3793	945	9	decision	decision	NOUN
inlawrev-3793	945	10	in	in	ADP
inlawrev-3793	945	11	panhandle	panhandle	PROPN
inlawrev-3793	945	12	eastern	eastern	PROPN
inlawrev-3793	945	13	pipeline	pipeline	PROPN
inlawrev-3793	945	14	co.	co.	PROPN
inlawrev-3793	945	15	v.	v.	ADP
inlawrev-3793	945	16	indiana	indiana	PROPN
inlawrev-3793	945	17	department	department	PROPN
inlawrev-3793	945	18	ofstate	ofstate	PROPN
inlawrev-3793	945	19	revenue,^^^	revenue,^^^	PROPN
inlawrev-3793	945	20	in	in	ADP
inlawrev-3793	945	21	which	which	PRON
inlawrev-3793	945	22	the	the	DET
inlawrev-3793	945	23	tax	tax	NOUN
inlawrev-3793	945	24	court	court	NOUN
inlawrev-3793	945	25	required	require	VERB
inlawrev-3793	945	26	that	that	SCONJ
inlawrev-3793	945	27	the	the	DET
inlawrev-3793	945	28	idsr	idsr	NOUN
inlawrev-3793	945	29	look	look	VERB
inlawrev-3793	945	30	at	at	ADP
inlawrev-3793	945	31	both	both	CCONJ
inlawrev-3793	945	32	the	the	DET
inlawrev-3793	945	33	use	use	NOUN
inlawrev-3793	945	34	of	of	ADP
inlawrev-3793	945	35	the	the	DET
inlawrev-3793	945	36	property	property	NOUN
inlawrev-3793	945	37	and	and	CCONJ
inlawrev-3793	945	38	the	the	DET
inlawrev-3793	945	39	business	business	NOUN
inlawrev-3793	945	40	of	of	ADP
inlawrev-3793	945	41	the	the	DET
inlawrev-3793	945	42	taxpayer	taxpayer	NOUN
inlawrev-3793	945	43	as	as	ADP
inlawrev-3793	945	44	a	a	DET
inlawrev-3793	945	45	whole	whole	NOUN
inlawrev-3793	945	46	.	.	PUNCT
inlawrev-3793	945	47	"^^^	"^^^	PUNCT
inlawrev-3793	946	1	the	the	DET
inlawrev-3793	946	2	tax	tax	NOUN
inlawrev-3793	946	3	court	court	NOUN
inlawrev-3793	946	4	disagreed	disagree	VERB
inlawrev-3793	946	5	with	with	ADP
inlawrev-3793	946	6	the	the	DET
inlawrev-3793	946	7	idsr	idsr	NOUN
inlawrev-3793	946	8	's	's	PART
inlawrev-3793	946	9	interpretation	interpretation	NOUN
inlawrev-3793	946	10	,	,	PUNCT
inlawrev-3793	946	11	and	and	CCONJ
inlawrev-3793	946	12	cited	cite	VERB
inlawrev-3793	946	13	indiana	indiana	PROPN
inlawrev-3793	946	14	waste^^^	waste^^^	PROPN
inlawrev-3793	946	15	and	and	CCONJ
inlawrev-3793	946	16	calcar^^"^	calcar^^"^	PRON
inlawrev-3793	946	17	to	to	PART
inlawrev-3793	946	18	show	show	VERB
inlawrev-3793	946	19	when	when	SCONJ
inlawrev-3793	946	20	an	an	DET
inlawrev-3793	946	21	examination	examination	NOUN
inlawrev-3793	946	22	of	of	ADP
inlawrev-3793	946	23	a	a	DET
inlawrev-3793	946	24	taxpayer	taxpayer	NOUN
inlawrev-3793	946	25	'	'	PUNCT
inlawrev-3793	946	26	s	s	NOUN
inlawrev-3793	946	27	business	business	NOUN
inlawrev-3793	946	28	is	be	AUX
inlawrev-3793	946	29	relevant	relevant	ADJ
inlawrev-3793	946	30	in	in	ADP
inlawrev-3793	946	31	these	these	DET
inlawrev-3793	946	32	types	type	NOUN
inlawrev-3793	946	33	ofcases	ofcase	VERB
inlawrev-3793	946	34	.	.	PUNCT
inlawrev-3793	946	35	"^^^	"^^^	PUNCT
inlawrev-3793	947	1	the	the	DET
inlawrev-3793	947	2	tax	tax	NOUN
inlawrev-3793	947	3	court	court	NOUN
inlawrev-3793	947	4	held	hold	VERB
inlawrev-3793	947	5	that	that	SCONJ
inlawrev-3793	947	6	the	the	DET
inlawrev-3793	947	7	business	business	NOUN
inlawrev-3793	947	8	of	of	ADP
inlawrev-3793	947	9	the	the	DET
inlawrev-3793	947	10	taxpayer	taxpayer	NOUN
inlawrev-3793	947	11	is	be	AUX
inlawrev-3793	947	12	only	only	ADV
inlawrev-3793	947	13	relevant	relevant	ADJ
inlawrev-3793	947	14	to	to	PART
inlawrev-3793	947	15	determine	determine	VERB
inlawrev-3793	947	16	whether	whether	SCONJ
inlawrev-3793	947	17	,	,	PUNCT
inlawrev-3793	947	18	in	in	ADP
inlawrev-3793	947	19	proportion	proportion	NOUN
inlawrev-3793	947	20	to	to	ADP
inlawrev-3793	947	21	the	the	DET
inlawrev-3793	947	22	taxpayer	taxpayer	NOUN
inlawrev-3793	947	23	's	's	PART
inlawrev-3793	947	24	transporting	transporting	NOUN
inlawrev-3793	947	25	of	of	ADP
inlawrev-3793	947	26	goods	good	NOUN
inlawrev-3793	947	27	,	,	PUNCT
inlawrev-3793	947	28	the	the	DET
inlawrev-3793	947	29	taxpayer	taxpayer	NOUN
inlawrev-3793	947	30	is	be	AUX
inlawrev-3793	947	31	transporting	transport	VERB
inlawrev-3793	947	32	predominantly	predominantly	ADV
inlawrev-3793	947	33	the	the	DET
inlawrev-3793	947	34	goods	good	NOUN
inlawrev-3793	947	35	of	of	ADP
inlawrev-3793	947	36	others	other	NOUN
inlawrev-3793	947	37	as	as	SCONJ
inlawrev-3793	947	38	opposed	oppose	VERB
inlawrev-3793	947	39	to	to	ADP
inlawrev-3793	947	40	goods	good	NOUN
inlawrev-3793	947	41	the	the	DET
inlawrev-3793	947	42	taxpayer	taxpayer	NOUN
inlawrev-3793	947	43	owns	own	VERB
inlawrev-3793	947	44	.	.	PUNCT
inlawrev-3793	947	45	"^^^	"^^^	PUNCT
inlawrev-3793	948	1	therefore	therefore	ADV
inlawrev-3793	948	2	,	,	PUNCT
inlawrev-3793	948	3	the	the	DET
inlawrev-3793	948	4	tax	tax	NOUN
inlawrev-3793	948	5	court	court	NOUN
inlawrev-3793	948	6	held	hold	VERB
inlawrev-3793	948	7	that	that	SCONJ
inlawrev-3793	948	8	"	"	PUNCT
inlawrev-3793	948	9	because	because	SCONJ
inlawrev-3793	948	10	camahan	camahan	NOUN
inlawrev-3793	948	11	predominantly	predominantly	ADV
inlawrev-3793	948	12	used	use	VERB
inlawrev-3793	948	13	the	the	DET
inlawrev-3793	948	14	property	property	NOUN
inlawrev-3793	948	15	at	at	ADP
inlawrev-3793	948	16	issue	issue	NOUN
inlawrev-3793	948	17	for	for	ADP
inlawrev-3793	948	18	transporting	transport	VERB
inlawrev-3793	948	19	agricultural	agricultural	ADJ
inlawrev-3793	948	20	commodities	commodity	NOUN
inlawrev-3793	948	21	owned	own	VERB
inlawrev-3793	948	22	by	by	ADP
inlawrev-3793	948	23	third	third	ADJ
inlawrev-3793	948	24	411	411	NUM
inlawrev-3793	948	25	.	.	PUNCT
inlawrev-3793	949	1	/^.	/^.	PUNCT
inlawrev-3793	949	2	at	at	ADP
inlawrev-3793	949	3	863	863	NUM
inlawrev-3793	949	4	.	.	PUNCT
inlawrev-3793	950	1	412	412	NUM
inlawrev-3793	950	2	.	.	NOUN
inlawrev-3793	950	3	828	828	NUM
inlawrev-3793	950	4	n.e.2d	n.e.2d	NOUN
inlawrev-3793	950	5	465	465	NUM
inlawrev-3793	950	6	(	(	PUNCT
inlawrev-3793	950	7	ind	ind	NOUN
inlawrev-3793	950	8	.	.	PUNCT
inlawrev-3793	951	1	tax	tax	PROPN
inlawrev-3793	951	2	ct	ct	PROPN
inlawrev-3793	951	3	.	.	PROPN
inlawrev-3793	951	4	2005	2005	NUM
inlawrev-3793	951	5	)	)	PUNCT
inlawrev-3793	951	6	.	.	PUNCT
inlawrev-3793	952	1	413	413	NUM
inlawrev-3793	952	2	.	.	X
inlawrev-3793	952	3	mat	mat	NOUN
inlawrev-3793	952	4	466	466	NUM
inlawrev-3793	952	5	.	.	PUNCT
inlawrev-3793	953	1	414	414	NUM
inlawrev-3793	953	2	.	.	PUNCT
inlawrev-3793	954	1	i	i	PRON
inlawrev-3793	954	2	d.	d.	PROPN
inlawrev-3793	954	3	415	415	NUM
inlawrev-3793	954	4	.	.	PUNCT
inlawrev-3793	955	1	i	i	PRON
inlawrev-3793	955	2	d.	d.	PROPN
inlawrev-3793	955	3	416	416	NUM
inlawrev-3793	955	4	.	.	PUNCT
inlawrev-3793	956	1	i	i	PRON
inlawrev-3793	956	2	d	d	PROPN
inlawrev-3793	957	1	417	417	NUM
inlawrev-3793	957	2	.	.	PUNCT
inlawrev-3793	958	1	i	i	PRON
inlawrev-3793	958	2	d	d	PROPN
inlawrev-3793	958	3	at	at	ADP
inlawrev-3793	958	4	467	467	NUM
inlawrev-3793	958	5	(	(	PUNCT
inlawrev-3793	958	6	citing	cite	VERB
inlawrev-3793	958	7	ind	ind	NOUN
inlawrev-3793	958	8	.	.	PUNCT
inlawrev-3793	959	1	code	code	PROPN
inlawrev-3793	959	2	§	§	PROPN
inlawrev-3793	959	3	6	6	NUM
inlawrev-3793	959	4	-	-	SYM
inlawrev-3793	959	5	2.5	2.5	NUM
inlawrev-3793	959	6	-	-	PUNCT
inlawrev-3793	959	7	5	5	NUM
inlawrev-3793	959	8	-	-	SYM
inlawrev-3793	959	9	27	27	NUM
inlawrev-3793	959	10	(	(	PUNCT
inlawrev-3793	959	11	2005	2005	NUM
inlawrev-3793	959	12	)	)	PUNCT
inlawrev-3793	959	13	)	)	PUNCT
inlawrev-3793	959	14	.	.	PUNCT
inlawrev-3793	960	1	418	418	NUM
inlawrev-3793	960	2	.	.	PUNCT
inlawrev-3793	961	1	i	i	PRON
inlawrev-3793	961	2	d.	d.	PROPN
inlawrev-3793	961	3	(	(	PUNCT
inlawrev-3793	961	4	citing	cite	VERB
inlawrev-3793	961	5	45	45	NUM
inlawrev-3793	961	6	ind	ind	NOUN
inlawrev-3793	961	7	.	.	PUNCT
inlawrev-3793	962	1	admin	admin	PROPN
inlawrev-3793	962	2	.	.	PUNCT
inlawrev-3793	963	1	code	code	PROPN
inlawrev-3793	963	2	2.2	2.2	NUM
inlawrev-3793	963	3	-	-	SYM
inlawrev-3793	963	4	5	5	NUM
inlawrev-3793	963	5	-	-	SYM
inlawrev-3793	963	6	61	61	NUM
inlawrev-3793	963	7	(	(	PUNCT
inlawrev-3793	963	8	2005	2005	NUM
inlawrev-3793	963	9	)	)	PUNCT
inlawrev-3793	963	10	)	)	PUNCT
inlawrev-3793	963	11	.	.	PUNCT
inlawrev-3793	964	1	419	419	NUM
inlawrev-3793	964	2	.	.	PUNCT
inlawrev-3793	965	1	i	i	PRON
inlawrev-3793	965	2	d	d	PROPN
inlawrev-3793	965	3	420	420	NUM
inlawrev-3793	965	4	.	.	PUNCT
inlawrev-3793	966	1	i	i	PRON
inlawrev-3793	966	2	d	d	PROPN
inlawrev-3793	966	3	421	421	NUM
inlawrev-3793	966	4	.	.	PUNCT
inlawrev-3793	967	1	741	741	NUM
inlawrev-3793	967	2	n.e.2d	n.e.2d	NOUN
inlawrev-3793	967	3	816	816	NUM
inlawrev-3793	967	4	,	,	PUNCT
inlawrev-3793	967	5	819	819	NUM
inlawrev-3793	967	6	(	(	PUNCT
inlawrev-3793	967	7	ind	ind	NOUN
inlawrev-3793	967	8	.	.	PUNCT
inlawrev-3793	967	9	tax	tax	PROPN
inlawrev-3793	968	1	ct	ct	PROPN
inlawrev-3793	968	2	.	.	PROPN
inlawrev-3793	968	3	2001	2001	NUM
inlawrev-3793	968	4	)	)	PUNCT
inlawrev-3793	968	5	.	.	PUNCT
inlawrev-3793	969	1	422	422	NUM
inlawrev-3793	969	2	.	.	PUNCT
inlawrev-3793	970	1	camahan	camahan	NOUN
inlawrev-3793	970	2	grain	grain	NOUN
inlawrev-3793	970	3	,	,	PUNCT
inlawrev-3793	970	4	828	828	NUM
inlawrev-3793	970	5	n.e.2d	n.e.2d	NOUN
inlawrev-3793	970	6	at	at	ADP
inlawrev-3793	970	7	468	468	NUM
inlawrev-3793	970	8	.	.	PUNCT
inlawrev-3793	970	9	423	423	NUM
inlawrev-3793	970	10	.	.	PUNCT
inlawrev-3793	971	1	ind	ind	PROPN
inlawrev-3793	971	2	.	.	PUNCT
inlawrev-3793	972	1	waste	waste	PROPN
inlawrev-3793	972	2	sys	sys	PROPN
inlawrev-3793	972	3	.	.	PROPN
inlawrev-3793	972	4	of	of	ADP
inlawrev-3793	972	5	ind	ind	PROPN
inlawrev-3793	972	6	.	.	PROPN
inlawrev-3793	972	7	,	,	PUNCT
inlawrev-3793	972	8	inc	inc	PROPN
inlawrev-3793	972	9	.	.	PROPN
inlawrev-3793	973	1	v.	v.	PROPN
inlawrev-3793	973	2	ind	ind	PROPN
inlawrev-3793	973	3	.	.	PUNCT
inlawrev-3793	974	1	dep't	dep't	NOUN
inlawrev-3793	974	2	of	of	ADP
inlawrev-3793	974	3	state	state	NOUN
inlawrev-3793	974	4	revenue	revenue	NOUN
inlawrev-3793	974	5	,	,	PUNCT
inlawrev-3793	974	6	644	644	NUM
inlawrev-3793	974	7	n.e.2d	n.e.2d	NOUN
inlawrev-3793	974	8	960	960	NUM
inlawrev-3793	974	9	(	(	PUNCT
inlawrev-3793	974	10	ind	ind	NOUN
inlawrev-3793	974	11	.	.	PUNCT
inlawrev-3793	975	1	tax	tax	PROPN
inlawrev-3793	975	2	ct	ct	PROPN
inlawrev-3793	975	3	.	.	PROPN
inlawrev-3793	975	4	1994	1994	NUM
inlawrev-3793	975	5	)	)	PUNCT
inlawrev-3793	975	6	.	.	PUNCT
inlawrev-3793	976	1	424	424	NUM
inlawrev-3793	976	2	.	.	PUNCT
inlawrev-3793	977	1	state	state	NOUN
inlawrev-3793	977	2	,	,	PUNCT
inlawrev-3793	977	3	dep't	dep't	NOUN
inlawrev-3793	977	4	of	of	ADP
inlawrev-3793	977	5	revenue	revenue	NOUN
inlawrev-3793	977	6	v.	v.	ADP
inlawrev-3793	977	7	calcar	calcar	ADJ
inlawrev-3793	977	8	quarries	quarry	NOUN
inlawrev-3793	977	9	,	,	PUNCT
inlawrev-3793	977	10	inc	inc	PROPN
inlawrev-3793	977	11	.	.	PROPN
inlawrev-3793	977	12	,	,	PUNCT
inlawrev-3793	977	13	394	394	NUM
inlawrev-3793	977	14	n.e.2d	n.e.2d	NOUN
inlawrev-3793	977	15	939	939	NUM
inlawrev-3793	977	16	(	(	PUNCT
inlawrev-3793	977	17	ind	ind	PROPN
inlawrev-3793	977	18	.	.	PUNCT
inlawrev-3793	978	1	app	app	PROPN
inlawrev-3793	978	2	.	.	PROPN
inlawrev-3793	978	3	1979	1979	NUM
inlawrev-3793	978	4	)	)	PUNCT
inlawrev-3793	978	5	.	.	PUNCT
inlawrev-3793	979	1	425	425	NUM
inlawrev-3793	979	2	.	.	PUNCT
inlawrev-3793	980	1	camahan	camahan	NOUN
inlawrev-3793	980	2	grain	grain	NOUN
inlawrev-3793	980	3	,	,	PUNCT
inlawrev-3793	980	4	828	828	NUM
inlawrev-3793	980	5	n.e.2d	n.e.2d	NOUN
inlawrev-3793	980	6	at	at	ADP
inlawrev-3793	980	7	468	468	NUM
inlawrev-3793	980	8	-	-	SYM
inlawrev-3793	980	9	49	49	NUM
inlawrev-3793	980	10	.	.	PUNCT
inlawrev-3793	981	1	426	426	NUM
inlawrev-3793	981	2	.	.	PUNCT
inlawrev-3793	981	3	mat	mat	PROPN
inlawrev-3793	981	4	469	469	NUM
inlawrev-3793	981	5	.	.	PROPN
inlawrev-3793	981	6	1276	1276	NUM
inlawrev-3793	981	7	indiana	indiana	PROPN
inlawrev-3793	981	8	law	law	PROPN
inlawrev-3793	981	9	review	review	NOUN
inlawrev-3793	982	1	[	[	X
inlawrev-3793	982	2	vol	vol	NOUN
inlawrev-3793	982	3	.	.	PUNCT
inlawrev-3793	983	1	39:1239	39:1239	DET
inlawrev-3793	983	2	parties	party	NOUN
inlawrev-3793	983	3	,	,	PUNCT
inlawrev-3793	983	4	it	it	PRON
inlawrev-3793	983	5	[	[	X
inlawrev-3793	983	6	was	be	AUX
inlawrev-3793	983	7	]	]	PUNCT
inlawrev-3793	983	8	entitled	entitle	VERB
inlawrev-3793	983	9	to	to	ADP
inlawrev-3793	983	10	the	the	DET
inlawrev-3793	983	11	public	public	ADJ
inlawrev-3793	983	12	transportation	transportation	NOUN
inlawrev-3793	983	13	exemption	exemption	NOUN
inlawrev-3793	983	14	.	.	PUNCT
inlawrev-3793	983	15	'	'	PUNCT
inlawrev-3793	984	1	"	"	PUNCT
inlawrev-3793	984	2	^^^	^^^	X
inlawrev-3793	984	3	4	4	X
inlawrev-3793	984	4	.	.	PUNCT
inlawrev-3793	984	5	galligan	galligan	VERB
inlawrev-3793	984	6	v.	v.	PROPN
inlawrev-3793	984	7	indiana	indiana	PROPN
inlawrev-3793	984	8	department	department	PROPN
inlawrev-3793	984	9	of	of	ADP
inlawrev-3793	984	10	state	state	PROPN
inlawrev-3793	984	11	revenue	revenue	NOUN
inlawrev-3793	984	12	.	.	PUNCT
inlawrev-3793	985	1	"^^^—thomas	"^^^—thoma	NOUN
inlawrev-3793	985	2	galligan	galligan	VERB
inlawrev-3793	985	3	c'galligan	c'galligan	PROPN
inlawrev-3793	985	4	"	"	PUNCT
inlawrev-3793	985	5	)	)	PUNCT
inlawrev-3793	985	6	appealed	appeal	VERB
inlawrev-3793	985	7	the	the	DET
inlawrev-3793	985	8	edsr	edsr	NOUN
inlawrev-3793	985	9	,	,	PUNCT
inlawrev-3793	985	10	which	which	PRON
inlawrev-3793	985	11	assessed	assess	VERB
inlawrev-3793	985	12	galligan	galligan	VERB
inlawrev-3793	985	13	with	with	ADP
inlawrev-3793	985	14	the	the	DET
inlawrev-3793	985	15	sales	sale	NOUN
inlawrev-3793	985	16	and	and	CCONJ
inlawrev-3793	985	17	use	use	VERB
inlawrev-3793	985	18	tax	tax	NOUN
inlawrev-3793	985	19	habilities	habilitie	NOUN
inlawrev-3793	985	20	of	of	ADP
inlawrev-3793	985	21	irish	irish	ADJ
inlawrev-3793	985	22	park	park	PROPN
inlawrev-3793	985	23	,	,	PUNCT
inlawrev-3793	985	24	inc	inc	PROPN
inlawrev-3793	985	25	.	.	PROPN
inlawrev-3793	986	1	(	(	PUNCT
inlawrev-3793	986	2	"	"	PUNCT
inlawrev-3793	986	3	ip	ip	NOUN
inlawrev-3793	986	4	"	"	PUNCT
inlawrev-3793	986	5	)	)	PUNCT
inlawrev-3793	986	6	for	for	ADP
inlawrev-3793	986	7	1993	1993	NUM
inlawrev-3793	986	8	,	,	PUNCT
inlawrev-3793	986	9	1994	1994	NUM
inlawrev-3793	986	10	,	,	PUNCT
inlawrev-3793	986	11	and	and	CCONJ
inlawrev-3793	986	12	1995.''2^	1995.''2^	PROPN
inlawrev-3793	986	13	galligan	galligan	PROPN
inlawrev-3793	986	14	claimed	claim	VERB
inlawrev-3793	986	15	that	that	SCONJ
inlawrev-3793	986	16	collecting	collect	VERB
inlawrev-3793	986	17	ip	ip	NOUN
inlawrev-3793	986	18	's	's	PART
inlawrev-3793	986	19	tax	tax	NOUN
inlawrev-3793	986	20	liabilities	liability	NOUN
inlawrev-3793	986	21	from	from	ADP
inlawrev-3793	986	22	galligan	galligan	PROPN
inlawrev-3793	986	23	violated	violate	VERB
inlawrev-3793	986	24	his	his	PRON
inlawrev-3793	986	25	due	due	ADJ
inlawrev-3793	986	26	process	process	NOUN
inlawrev-3793	986	27	rights	right	NOUN
inlawrev-3793	986	28	,	,	PUNCT
inlawrev-3793	986	29	and	and	CCONJ
inlawrev-3793	986	30	galligan	galligan	VERB
inlawrev-3793	986	31	also	also	ADV
inlawrev-3793	986	32	claimed	claim	VERB
inlawrev-3793	986	33	the	the	DET
inlawrev-3793	986	34	idsr	idsr	NOUN
inlawrev-3793	986	35	erred	err	VERB
inlawrev-3793	986	36	in	in	ADP
inlawrev-3793	986	37	imposing	impose	VERB
inlawrev-3793	986	38	sales	sale	NOUN
inlawrev-3793	986	39	tax	tax	NOUN
inlawrev-3793	986	40	on	on	ADP
inlawrev-3793	986	41	certain	certain	ADJ
inlawrev-3793	986	42	ip	ip	NOUN
inlawrev-3793	986	43	transactions	transaction	NOUN
inlawrev-3793	986	44	.	.	PUNCT
inlawrev-3793	986	45	"^^^	"^^^	PUNCT
inlawrev-3793	987	1	galligan	galligan	PROPN
inlawrev-3793	987	2	founded	found	VERB
inlawrev-3793	987	3	ip	ip	ADP
inlawrev-3793	987	4	,	,	PUNCT
inlawrev-3793	987	5	but	but	CCONJ
inlawrev-3793	987	6	resigned	resign	VERB
inlawrev-3793	987	7	in	in	ADP
inlawrev-3793	987	8	1996	1996	NUM
inlawrev-3793	987	9	after	after	ADP
inlawrev-3793	987	10	becoming	become	VERB
inlawrev-3793	987	11	mayor	mayor	NOUN
inlawrev-3793	987	12	of	of	ADP
inlawrev-3793	987	13	jeffersonville	jeffersonville	PROPN
inlawrev-3793	987	14	.	.	PUNCT
inlawrev-3793	988	1	"^^^	"^^^	PUNCT
inlawrev-3793	989	1	the	the	DET
inlawrev-3793	989	2	idsr	idsr	NOUN
inlawrev-3793	989	3	audited	audit	VERB
inlawrev-3793	989	4	ip	ip	ADV
inlawrev-3793	989	5	and	and	CCONJ
inlawrev-3793	989	6	assessed	assess	VERB
inlawrev-3793	989	7	the	the	DET
inlawrev-3793	989	8	sales	sale	NOUN
inlawrev-3793	989	9	and	and	CCONJ
inlawrev-3793	989	10	use	use	VERB
inlawrev-3793	989	11	tax	tax	NOUN
inlawrev-3793	989	12	ip	ip	NOUN
inlawrev-3793	989	13	owed	owe	VERB
inlawrev-3793	989	14	for	for	ADP
inlawrev-3793	989	15	the	the	DET
inlawrev-3793	989	16	years	year	NOUN
inlawrev-3793	989	17	at	at	ADP
inlawrev-3793	989	18	issue	issue	NOUN
inlawrev-3793	989	19	,	,	PUNCT
inlawrev-3793	989	20	but	but	CCONJ
inlawrev-3793	989	21	before	before	SCONJ
inlawrev-3793	989	22	the	the	DET
inlawrev-3793	989	23	idsr	idsr	NOUN
inlawrev-3793	989	24	could	could	AUX
inlawrev-3793	989	25	collect	collect	VERB
inlawrev-3793	989	26	,	,	PUNCT
inlawrev-3793	989	27	ip	ip	NOUN
inlawrev-3793	989	28	liquidated	liquidate	VERB
inlawrev-3793	989	29	.	.	PUNCT
inlawrev-3793	989	30	"^^^	"^^^	PUNCT
inlawrev-3793	990	1	the	the	DET
inlawrev-3793	990	2	idsr	idsr	NOUN
inlawrev-3793	990	3	then	then	ADV
inlawrev-3793	990	4	,	,	PUNCT
inlawrev-3793	990	5	under	under	ADP
inlawrev-3793	990	6	the	the	DET
inlawrev-3793	990	7	"	"	PUNCT
inlawrev-3793	990	8	responsible	responsible	ADJ
inlawrev-3793	990	9	officer	officer	NOUN
inlawrev-3793	990	10	statute'"^^^	statute'"^^^	PROPN
inlawrev-3793	990	11	attempted	attempt	VERB
inlawrev-3793	990	12	to	to	PART
inlawrev-3793	990	13	collect	collect	VERB
inlawrev-3793	990	14	the	the	DET
inlawrev-3793	990	15	liabilities	liability	NOUN
inlawrev-3793	990	16	from	from	ADP
inlawrev-3793	990	17	galligan	galligan	PROPN
inlawrev-3793	990	18	.	.	PUNCT
inlawrev-3793	991	1	'^^'^	'^^'^	PROPN
inlawrev-3793	991	2	the	the	DET
inlawrev-3793	991	3	statute	statute	NOUN
inlawrev-3793	991	4	provides	provide	VERB
inlawrev-3793	991	5	that	that	SCONJ
inlawrev-3793	991	6	an	an	DET
inlawrev-3793	991	7	officer	officer	NOUN
inlawrev-3793	991	8	of	of	ADP
inlawrev-3793	991	9	a	a	DET
inlawrev-3793	991	10	company	company	NOUN
inlawrev-3793	991	11	that	that	PRON
inlawrev-3793	991	12	is	be	AUX
inlawrev-3793	991	13	a	a	DET
inlawrev-3793	991	14	retail	retail	ADJ
inlawrev-3793	991	15	merchant	merchant	NOUN
inlawrev-3793	991	16	can	can	AUX
inlawrev-3793	991	17	be	be	AUX
inlawrev-3793	991	18	held	hold	VERB
inlawrev-3793	991	19	personally	personally	ADV
inlawrev-3793	991	20	liable	liable	ADJ
inlawrev-3793	991	21	for	for	ADP
inlawrev-3793	991	22	the	the	DET
inlawrev-3793	991	23	taxes	taxis	NOUN
inlawrev-3793	991	24	,	,	PUNCT
inlawrev-3793	991	25	penalties	penalty	NOUN
inlawrev-3793	991	26	,	,	PUNCT
inlawrev-3793	991	27	and	and	CCONJ
inlawrev-3793	991	28	interest	interest	NOUN
inlawrev-3793	991	29	which	which	PRON
inlawrev-3793	991	30	are	be	AUX
inlawrev-3793	991	31	liabilities	liability	NOUN
inlawrev-3793	991	32	of	of	ADP
inlawrev-3793	991	33	the	the	DET
inlawrev-3793	991	34	company	company	NOUN
inlawrev-3793	991	35	.	.	PUNCT
inlawrev-3793	992	1	"^^^	"^^^	PUNCT
inlawrev-3793	993	1	galligan	galligan	PROPN
inlawrev-3793	993	2	claimed	claim	VERB
inlawrev-3793	993	3	that	that	SCONJ
inlawrev-3793	993	4	his	his	PRON
inlawrev-3793	993	5	due	due	ADJ
inlawrev-3793	993	6	process	process	NOUN
inlawrev-3793	993	7	rights	right	NOUN
inlawrev-3793	993	8	were	be	AUX
inlawrev-3793	993	9	violated	violate	VERB
inlawrev-3793	993	10	because	because	SCONJ
inlawrev-3793	993	11	he	he	PRON
inlawrev-3793	993	12	did	do	AUX
inlawrev-3793	993	13	not	not	PART
inlawrev-3793	993	14	receive	receive	VERB
inlawrev-3793	993	15	proper	proper	ADJ
inlawrev-3793	993	16	notice	notice	NOUN
inlawrev-3793	993	17	of	of	ADP
inlawrev-3793	993	18	the	the	DET
inlawrev-3793	993	19	assessment	assessment	NOUN
inlawrev-3793	993	20	against	against	ADP
inlawrev-3793	993	21	ip	ip	NOUN
inlawrev-3793	993	22	and	and	CCONJ
inlawrev-3793	993	23	when	when	SCONJ
inlawrev-3793	993	24	he	he	PRON
inlawrev-3793	993	25	finally	finally	ADV
inlawrev-3793	993	26	did	do	AUX
inlawrev-3793	993	27	receive	receive	VERB
inlawrev-3793	993	28	notice	notice	NOUN
inlawrev-3793	993	29	,	,	PUNCT
inlawrev-3793	993	30	he	he	PRON
inlawrev-3793	993	31	was	be	AUX
inlawrev-3793	993	32	no	no	ADV
inlawrev-3793	993	33	longer	long	ADV
inlawrev-3793	993	34	an	an	DET
inlawrev-3793	993	35	officer	officer	NOUN
inlawrev-3793	993	36	at	at	ADP
inlawrev-3793	993	37	ip	ip	PROPN
inlawrev-3793	993	38	,	,	PUNCT
inlawrev-3793	993	39	and	and	CCONJ
inlawrev-3793	993	40	no	no	ADV
inlawrev-3793	993	41	longer	long	ADV
inlawrev-3793	993	42	had	have	VERB
inlawrev-3793	993	43	access	access	NOUN
inlawrev-3793	993	44	to	to	ADP
inlawrev-3793	993	45	documents	document	NOUN
inlawrev-3793	993	46	or	or	CCONJ
inlawrev-3793	993	47	files	file	NOUN
inlawrev-3793	993	48	from	from	ADP
inlawrev-3793	993	49	the	the	DET
inlawrev-3793	993	50	liquidated	liquidate	VERB
inlawrev-3793	993	51	company	company	NOUN
inlawrev-3793	993	52	which	which	PRON
inlawrev-3793	993	53	were	be	AUX
inlawrev-3793	993	54	necessary	necessary	ADJ
inlawrev-3793	993	55	to	to	PART
inlawrev-3793	993	56	challenge	challenge	VERB
inlawrev-3793	993	57	the	the	DET
inlawrev-3793	993	58	assessment	assessment	NOUN
inlawrev-3793	993	59	.	.	PUNCT
inlawrev-3793	994	1	"^^^	"^^^	PUNCT
inlawrev-3793	995	1	the	the	DET
inlawrev-3793	995	2	tax	tax	NOUN
inlawrev-3793	995	3	court	court	NOUN
inlawrev-3793	995	4	stated	state	VERB
inlawrev-3793	995	5	that	that	SCONJ
inlawrev-3793	995	6	adequate	adequate	ADJ
inlawrev-3793	995	7	notice	notice	NOUN
inlawrev-3793	995	8	is	be	AUX
inlawrev-3793	995	9	"	"	PUNCT
inlawrev-3793	995	10	'	'	PUNCT
inlawrev-3793	995	11	reasonably	reasonably	ADV
inlawrev-3793	995	12	calculated	calculate	VERB
inlawrev-3793	995	13	,	,	PUNCT
inlawrev-3793	995	14	under	under	ADP
inlawrev-3793	995	15	all	all	DET
inlawrev-3793	995	16	the	the	DET
inlawrev-3793	995	17	circumstances	circumstance	NOUN
inlawrev-3793	995	18	,	,	PUNCT
inlawrev-3793	995	19	to	to	PART
inlawrev-3793	995	20	apprise	apprise	VERB
inlawrev-3793	995	21	interested	interested	ADJ
inlawrev-3793	995	22	parties	party	NOUN
inlawrev-3793	995	23	of	of	ADP
inlawrev-3793	995	24	the	the	DET
inlawrev-3793	995	25	pendency	pendency	NOUN
inlawrev-3793	995	26	of	of	ADP
inlawrev-3793	995	27	the	the	DET
inlawrev-3793	995	28	action	action	NOUN
inlawrev-3793	995	29	and	and	CCONJ
inlawrev-3793	995	30	afford	afford	VERB
inlawrev-3793	995	31	them	they	PRON
inlawrev-3793	995	32	an	an	DET
inlawrev-3793	995	33	opportunity	opportunity	NOUN
inlawrev-3793	995	34	to	to	PART
inlawrev-3793	995	35	present	present	VERB
inlawrev-3793	995	36	their	their	PRON
inlawrev-3793	995	37	objections	objection	NOUN
inlawrev-3793	995	38	.	.	PUNCT
inlawrev-3793	996	1	"	"	PUNCT
inlawrev-3793	996	2	"	"	PUNCT
inlawrev-3793	996	3	^^^	^^^	VERB
inlawrev-3793	996	4	the	the	DET
inlawrev-3793	996	5	tax	tax	NOUN
inlawrev-3793	996	6	court	court	NOUN
inlawrev-3793	996	7	first	first	ADV
inlawrev-3793	996	8	reversed	reverse	VERB
inlawrev-3793	996	9	the	the	DET
inlawrev-3793	996	10	idsr	idsr	NOUN
inlawrev-3793	996	11	's	's	PART
inlawrev-3793	996	12	assessment	assessment	NOUN
inlawrev-3793	996	13	of	of	ADP
inlawrev-3793	996	14	the	the	DET
inlawrev-3793	996	15	1993	1993	NUM
inlawrev-3793	996	16	liability	liability	NOUN
inlawrev-3793	996	17	against	against	ADP
inlawrev-3793	996	18	galligan	galligan	NOUN
inlawrev-3793	996	19	because	because	SCONJ
inlawrev-3793	996	20	the	the	DET
inlawrev-3793	996	21	statute	statute	NOUN
inlawrev-3793	996	22	of	of	ADP
inlawrev-3793	996	23	limitations	limitation	NOUN
inlawrev-3793	996	24	for	for	ADP
inlawrev-3793	996	25	imposing	impose	VERB
inlawrev-3793	996	26	an	an	DET
inlawrev-3793	996	27	assessment	assessment	NOUN
inlawrev-3793	996	28	was	be	AUX
inlawrev-3793	996	29	three	three	NUM
inlawrev-3793	996	30	years	year	NOUN
inlawrev-3793	996	31	from	from	ADP
inlawrev-3793	996	32	the	the	DET
inlawrev-3793	996	33	end	end	NOUN
inlawrev-3793	996	34	of	of	ADP
inlawrev-3793	996	35	the	the	DET
inlawrev-3793	996	36	calendar	calendar	NOUN
inlawrev-3793	996	37	year	year	NOUN
inlawrev-3793	996	38	for	for	ADP
inlawrev-3793	996	39	which	which	PRON
inlawrev-3793	996	40	the	the	DET
inlawrev-3793	996	41	return	return	NOUN
inlawrev-3793	996	42	is	be	AUX
inlawrev-3793	996	43	filed	file	VERB
inlawrev-3793	996	44	.	.	PUNCT
inlawrev-3793	996	45	"^^^	"^^^	PUNCT
inlawrev-3793	997	1	because	because	SCONJ
inlawrev-3793	997	2	galligan	galligan	PROPN
inlawrev-3793	997	3	did	do	AUX
inlawrev-3793	997	4	not	not	PART
inlawrev-3793	997	5	receive	receive	VERB
inlawrev-3793	997	6	notice	notice	NOUN
inlawrev-3793	997	7	of	of	ADP
inlawrev-3793	997	8	the	the	DET
inlawrev-3793	997	9	idsr	idsr	NOUN
inlawrev-3793	997	10	's	's	PART
inlawrev-3793	997	11	assessment	assessment	NOUN
inlawrev-3793	997	12	against	against	ADP
inlawrev-3793	997	13	him	he	PRON
inlawrev-3793	997	14	for	for	ADP
inlawrev-3793	997	15	1993	1993	NUM
inlawrev-3793	997	16	until	until	ADP
inlawrev-3793	997	17	october	october	PROPN
inlawrev-3793	997	18	1997	1997	NUM
inlawrev-3793	997	19	,	,	PUNCT
inlawrev-3793	997	20	the	the	DET
inlawrev-3793	997	21	statute	statute	NOUN
inlawrev-3793	997	22	of	of	ADP
inlawrev-3793	997	23	limitations	limitation	NOUN
inlawrev-3793	997	24	had	have	AUX
inlawrev-3793	997	25	run	run	VERB
inlawrev-3793	997	26	.	.	PUNCT
inlawrev-3793	997	27	"^^^	"^^^	PUNCT
inlawrev-3793	998	1	the	the	DET
inlawrev-3793	998	2	tax	tax	NOUN
inlawrev-3793	998	3	court	court	NOUN
inlawrev-3793	998	4	presumed	presume	VERB
inlawrev-3793	998	5	that	that	SCONJ
inlawrev-3793	998	6	when	when	SCONJ
inlawrev-3793	998	7	ip	ip	NOUN
inlawrev-3793	998	8	received	receive	VERB
inlawrev-3793	998	9	notice	notice	NOUN
inlawrev-3793	998	10	in	in	ADP
inlawrev-3793	998	11	1996	1996	NUM
inlawrev-3793	998	12	,	,	PUNCT
inlawrev-3793	998	13	galligan	galligan	PROPN
inlawrev-3793	998	14	did	do	AUX
inlawrev-3793	998	15	not	not	PART
inlawrev-3793	998	16	receive	receive	VERB
inlawrev-3793	998	17	personal	personal	ADJ
inlawrev-3793	998	18	notice	notice	NOUN
inlawrev-3793	998	19	of	of	ADP
inlawrev-3793	998	20	the	the	DET
inlawrev-3793	998	21	assessed	assessed	ADJ
inlawrev-3793	998	22	liability	liability	NOUN
inlawrev-3793	998	23	."^"^^	."^"^^	NOUN
inlawrev-3793	999	1	the	the	DET
inlawrev-3793	999	2	tax	tax	NOUN
inlawrev-3793	999	3	court	court	NOUN
inlawrev-3793	999	4	held	hold	VERB
inlawrev-3793	999	5	that	that	PRON
inlawrev-3793	999	6	galligan	galligan	VERB
inlawrev-3793	999	7	'	'	PART
inlawrev-3793	999	8	s	s	PART
inlawrev-3793	999	9	due	due	ADJ
inlawrev-3793	999	10	process	process	NOUN
inlawrev-3793	999	11	rights	right	NOUN
inlawrev-3793	999	12	were	be	AUX
inlawrev-3793	999	13	not	not	PART
inlawrev-3793	999	14	violated	violate	VERB
inlawrev-3793	999	15	for	for	ADP
inlawrev-3793	999	16	the	the	DET
inlawrev-3793	999	17	1994	1994	NUM
inlawrev-3793	999	18	and	and	CCONJ
inlawrev-3793	999	19	1995	1995	NUM
inlawrev-3793	999	20	assessments	assessment	NOUN
inlawrev-3793	999	21	because	because	SCONJ
inlawrev-3793	999	22	he	he	PRON
inlawrev-3793	999	23	was	be	AUX
inlawrev-3793	999	24	an	an	DET
inlawrev-3793	999	25	officer	officer	NOUN
inlawrev-3793	999	26	of	of	ADP
inlawrev-3793	999	27	the	the	DET
inlawrev-3793	999	28	company	company	NOUN
inlawrev-3793	999	29	during	during	ADP
inlawrev-3793	999	30	those	those	DET
inlawrev-3793	999	31	years	year	NOUN
inlawrev-3793	999	32	and	and	CCONJ
inlawrev-3793	999	33	was	be	AUX
inlawrev-3793	999	34	presumed	presume	VERB
inlawrev-3793	999	35	to	to	PART
inlawrev-3793	999	36	have	have	VERB
inlawrev-3793	999	37	the	the	DET
inlawrev-3793	999	38	duty	duty	NOUN
inlawrev-3793	999	39	to	to	PART
inlawrev-3793	999	40	remit	remit	VERB
inlawrev-3793	999	41	the	the	DET
inlawrev-3793	999	42	taxes	taxis	NOUN
inlawrev-3793	999	43	.	.	PUNCT
inlawrev-3793	1000	1	"^^	"^^	VERB
inlawrev-3793	1000	2	the	the	DET
inlawrev-3793	1000	3	tax	tax	NOUN
inlawrev-3793	1000	4	427	427	NUM
inlawrev-3793	1000	5	.	.	PUNCT
inlawrev-3793	1001	1	i	i	PRON
inlawrev-3793	1001	2	d.	d.	PROPN
inlawrev-3793	1001	3	428	428	NUM
inlawrev-3793	1001	4	.	.	PUNCT
inlawrev-3793	1002	1	825	825	NUM
inlawrev-3793	1002	2	n.e.2d	n.e.2d	NUM
inlawrev-3793	1002	3	467	467	NUM
inlawrev-3793	1002	4	(	(	PUNCT
inlawrev-3793	1002	5	ind	ind	NOUN
inlawrev-3793	1002	6	.	.	PUNCT
inlawrev-3793	1003	1	tax	tax	PROPN
inlawrev-3793	1003	2	ct	ct	PROPN
inlawrev-3793	1003	3	.	.	PROPN
inlawrev-3793	1003	4	)	)	PUNCT
inlawrev-3793	1003	5	,	,	PUNCT
inlawrev-3793	1004	1	trans	trans	PROPN
inlawrev-3793	1004	2	,	,	PUNCT
inlawrev-3793	1004	3	denied	deny	VERB
inlawrev-3793	1004	4	,	,	PUNCT
inlawrev-3793	1004	5	841	841	NUM
inlawrev-3793	1004	6	n.e.2d	n.e.2d	NOUN
inlawrev-3793	1004	7	180	180	NUM
inlawrev-3793	1004	8	(	(	PUNCT
inlawrev-3793	1004	9	ind	ind	NOUN
inlawrev-3793	1004	10	.	.	PUNCT
inlawrev-3793	1004	11	2005	2005	NUM
inlawrev-3793	1004	12	)	)	PUNCT
inlawrev-3793	1004	13	.	.	PUNCT
inlawrev-3793	1005	1	429	429	NUM
inlawrev-3793	1005	2	.	.	PUNCT
inlawrev-3793	1006	1	i	i	PRON
inlawrev-3793	1006	2	d.	d.	PROPN
inlawrev-3793	1006	3	at	at	ADP
inlawrev-3793	1006	4	41	41	NUM
inlawrev-3793	1006	5	\.	\.	PROPN
inlawrev-3793	1006	6	430	430	NUM
inlawrev-3793	1006	7	.	.	PUNCT
inlawrev-3793	1007	1	mat	mat	VERB
inlawrev-3793	1007	2	47	47	NUM
inlawrev-3793	1007	3	1	1	NUM
inlawrev-3793	1007	4	-	-	SYM
inlawrev-3793	1007	5	72	72	NUM
inlawrev-3793	1007	6	431	431	NUM
inlawrev-3793	1007	7	.	.	PUNCT
inlawrev-3793	1008	1	mat	mat	NOUN
inlawrev-3793	1008	2	472	472	NUM
inlawrev-3793	1008	3	.	.	PUNCT
inlawrev-3793	1009	1	432	432	NUM
inlawrev-3793	1009	2	.	.	PUNCT
inlawrev-3793	1010	1	i	i	PRON
inlawrev-3793	1010	2	d.	d.	PROPN
inlawrev-3793	1010	3	433	433	NUM
inlawrev-3793	1010	4	.	.	PUNCT
inlawrev-3793	1011	1	ind	ind	PROPN
inlawrev-3793	1011	2	.	.	PUNCT
inlawrev-3793	1012	1	code	code	PROPN
inlawrev-3793	1012	2	§	§	PROPN
inlawrev-3793	1012	3	6	6	NUM
inlawrev-3793	1012	4	-	-	SYM
inlawrev-3793	1012	5	2.5	2.5	NUM
inlawrev-3793	1012	6	-	-	PUNCT
inlawrev-3793	1012	7	9	9	NUM
inlawrev-3793	1012	8	-	-	SYM
inlawrev-3793	1012	9	3	3	NUM
inlawrev-3793	1012	10	(	(	PUNCT
inlawrev-3793	1012	11	2005	2005	NUM
inlawrev-3793	1012	12	)	)	PUNCT
inlawrev-3793	1012	13	.	.	PUNCT
inlawrev-3793	1013	1	434	434	NUM
inlawrev-3793	1013	2	.	.	PUNCT
inlawrev-3793	1013	3	galligan	galligan	VERB
inlawrev-3793	1013	4	,	,	PUNCT
inlawrev-3793	1013	5	s25n.e.2d	s25n.e.2d	PROPN
inlawrev-3793	1013	6	at	at	ADP
inlawrev-3793	1013	7	412	412	NUM
inlawrev-3793	1013	8	.	.	PUNCT
inlawrev-3793	1014	1	435	435	NUM
inlawrev-3793	1014	2	.	.	PUNCT
inlawrev-3793	1015	1	i	i	PRON
inlawrev-3793	1015	2	d.	d.	PROPN
inlawrev-3793	1015	3	436	436	NUM
inlawrev-3793	1015	4	.	.	PUNCT
inlawrev-3793	1016	1	mat	mat	PROPN
inlawrev-3793	1016	2	473	473	NUM
inlawrev-3793	1016	3	.	.	PUNCT
inlawrev-3793	1016	4	437	437	NUM
inlawrev-3793	1016	5	.	.	PUNCT
inlawrev-3793	1017	1	i	i	PRON
inlawrev-3793	1017	2	d.	d.	PROPN
inlawrev-3793	1017	3	at	at	ADP
inlawrev-3793	1017	4	472	472	NUM
inlawrev-3793	1017	5	(	(	PUNCT
inlawrev-3793	1017	6	quoting	quote	VERB
inlawrev-3793	1017	7	ball	ball	NOUN
inlawrev-3793	1017	8	v.	v.	ADP
inlawrev-3793	1017	9	ind	ind	PROPN
inlawrev-3793	1017	10	.	.	PUNCT
inlawrev-3793	1018	1	dep't	dep't	NOUN
inlawrev-3793	1018	2	of	of	ADP
inlawrev-3793	1018	3	state	state	NOUN
inlawrev-3793	1018	4	revenue	revenue	NOUN
inlawrev-3793	1018	5	,	,	PUNCT
inlawrev-3793	1018	6	563	563	NUM
inlawrev-3793	1018	7	n.e.2d	n.e.2d	NOUN
inlawrev-3793	1018	8	522	522	NUM
inlawrev-3793	1018	9	,	,	PUNCT
inlawrev-3793	1018	10	524	524	NUM
inlawrev-3793	1018	11	(	(	PUNCT
inlawrev-3793	1018	12	ind	ind	NOUN
inlawrev-3793	1018	13	.	.	PUNCT
inlawrev-3793	1018	14	1990	1990	NUM
inlawrev-3793	1018	15	)	)	PUNCT
inlawrev-3793	1018	16	)	)	PUNCT
inlawrev-3793	1018	17	.	.	PUNCT
inlawrev-3793	1019	1	438	438	NUM
inlawrev-3793	1019	2	.	.	PUNCT
inlawrev-3793	1020	1	i	i	PRON
inlawrev-3793	1020	2	d.	d.	PROPN
inlawrev-3793	1020	3	at	at	ADP
inlawrev-3793	1020	4	473	473	NUM
inlawrev-3793	1020	5	(	(	PUNCT
inlawrev-3793	1020	6	citing	cite	VERB
inlawrev-3793	1020	7	ind	ind	NOUN
inlawrev-3793	1020	8	.	.	PUNCT
inlawrev-3793	1021	1	code	code	PROPN
inlawrev-3793	1021	2	§	§	PROPN
inlawrev-3793	1021	3	6	6	NUM
inlawrev-3793	1021	4	-	-	SYM
inlawrev-3793	1021	5	8.1	8.1	NUM
inlawrev-3793	1021	6	-	-	PUNCT
inlawrev-3793	1021	7	5	5	NUM
inlawrev-3793	1021	8	-	-	SYM
inlawrev-3793	1021	9	1	1	NUM
inlawrev-3793	1021	10	(	(	PUNCT
inlawrev-3793	1021	11	2005	2005	NUM
inlawrev-3793	1021	12	)	)	PUNCT
inlawrev-3793	1021	13	)	)	PUNCT
inlawrev-3793	1021	14	.	.	PUNCT
inlawrev-3793	1022	1	439	439	NUM
inlawrev-3793	1022	2	.	.	PUNCT
inlawrev-3793	1023	1	i	i	PRON
inlawrev-3793	1023	2	d.	d.	PROPN
inlawrev-3793	1023	3	at	at	ADP
inlawrev-3793	1023	4	473	473	NUM
inlawrev-3793	1023	5	-	-	SYM
inlawrev-3793	1023	6	74	74	NUM
inlawrev-3793	1023	7	.	.	PUNCT
inlawrev-3793	1024	1	440	440	NUM
inlawrev-3793	1024	2	.	.	PUNCT
inlawrev-3793	1025	1	m.	m.	NOUN
inlawrev-3793	1025	2	at	at	ADP
inlawrev-3793	1025	3	473	473	NUM
inlawrev-3793	1025	4	.	.	PUNCT
inlawrev-3793	1026	1	441	441	NUM
inlawrev-3793	1026	2	.	.	PUNCT
inlawrev-3793	1026	3	m.	m.	NOUN
inlawrev-3793	1026	4	at	at	ADP
inlawrev-3793	1026	5	474	474	NUM
inlawrev-3793	1026	6	.	.	PUNCT
inlawrev-3793	1027	1	2006	2006	NUM
inlawrev-3793	1027	2	]	]	PUNCT
inlawrev-3793	1027	3	tax	tax	NOUN
inlawrev-3793	1027	4	law	law	NOUN
inlawrev-3793	1027	5	1277	1277	NUM
inlawrev-3793	1027	6	court	court	NOUN
inlawrev-3793	1027	7	found	find	VERB
inlawrev-3793	1027	8	that	that	SCONJ
inlawrev-3793	1027	9	galligan	galligan	VERB
inlawrev-3793	1027	10	was	be	AUX
inlawrev-3793	1027	11	not	not	PART
inlawrev-3793	1027	12	required	require	VERB
inlawrev-3793	1027	13	to	to	PART
inlawrev-3793	1027	14	have	have	VERB
inlawrev-3793	1027	15	personal	personal	ADJ
inlawrev-3793	1027	16	notice	notice	NOUN
inlawrev-3793	1027	17	during	during	ADP
inlawrev-3793	1027	18	the	the	DET
inlawrev-3793	1027	19	audit	audit	NOUN
inlawrev-3793	1027	20	or	or	CCONJ
inlawrev-3793	1027	21	even	even	ADV
inlawrev-3793	1027	22	before	before	ADP
inlawrev-3793	1027	23	his	his	PRON
inlawrev-3793	1027	24	resignation	resignation	NOUN
inlawrev-3793	1027	25	because	because	SCONJ
inlawrev-3793	1027	26	during	during	ADP
inlawrev-3793	1027	27	1994	1994	NUM
inlawrev-3793	1027	28	and	and	CCONJ
inlawrev-3793	1027	29	1995	1995	NUM
inlawrev-3793	1027	30	he	he	PRON
inlawrev-3793	1027	31	was	be	AUX
inlawrev-3793	1027	32	a	a	DET
inlawrev-3793	1027	33	responsible	responsible	ADJ
inlawrev-3793	1027	34	officer	officer	NOUN
inlawrev-3793	1027	35	and	and	CCONJ
inlawrev-3793	1027	36	therefore	therefore	ADV
inlawrev-3793	1027	37	presumed	presume	VERB
inlawrev-3793	1027	38	to	to	PART
inlawrev-3793	1027	39	be	be	AUX
inlawrev-3793	1027	40	on	on	ADP
inlawrev-3793	1027	41	notice	notice	NOUN
inlawrev-3793	1027	42	of	of	ADP
inlawrev-3793	1027	43	his	his	PRON
inlawrev-3793	1027	44	personal	personal	ADJ
inlawrev-3793	1027	45	liability	liability	NOUN
inlawrev-3793	1027	46	under	under	ADP
inlawrev-3793	1027	47	statute	statute	NOUN
inlawrev-3793	1027	48	.	.	PUNCT
inlawrev-3793	1028	1	"^"^^	"^"^^	PUNCT
inlawrev-3793	1029	1	the	the	DET
inlawrev-3793	1029	2	tax	tax	NOUN
inlawrev-3793	1029	3	court	court	NOUN
inlawrev-3793	1029	4	then	then	ADV
inlawrev-3793	1029	5	examined	examine	VERB
inlawrev-3793	1029	6	the	the	DET
inlawrev-3793	1029	7	specific	specific	ADJ
inlawrev-3793	1029	8	portions	portion	NOUN
inlawrev-3793	1029	9	of	of	ADP
inlawrev-3793	1029	10	the	the	DET
inlawrev-3793	1029	11	audit	audit	NOUN
inlawrev-3793	1029	12	assessment	assessment	NOUN
inlawrev-3793	1029	13	which	which	PRON
inlawrev-3793	1029	14	galligan	galligan	VERB
inlawrev-3793	1029	15	claimed	claim	VERB
inlawrev-3793	1029	16	were	be	AUX
inlawrev-3793	1029	17	in	in	ADP
inlawrev-3793	1029	18	error	error	NOUN
inlawrev-3793	1029	19	.	.	PUNCT
inlawrev-3793	1030	1	"^^	"^^	VERB
inlawrev-3793	1030	2	the	the	DET
inlawrev-3793	1030	3	tax	tax	NOUN
inlawrev-3793	1030	4	court	court	NOUN
inlawrev-3793	1030	5	reversed	reverse	VERB
inlawrev-3793	1030	6	the	the	DET
inlawrev-3793	1030	7	idsr	idsr	NOUN
inlawrev-3793	1030	8	's	's	PART
inlawrev-3793	1030	9	assessment	assessment	NOUN
inlawrev-3793	1030	10	on	on	ADP
inlawrev-3793	1030	11	delivery	delivery	NOUN
inlawrev-3793	1030	12	charges	charge	NOUN
inlawrev-3793	1030	13	for	for	ADP
inlawrev-3793	1030	14	dirt	dirt	NOUN
inlawrev-3793	1030	15	,	,	PUNCT
inlawrev-3793	1030	16	sand	sand	NOUN
inlawrev-3793	1030	17	,	,	PUNCT
inlawrev-3793	1030	18	and	and	CCONJ
inlawrev-3793	1030	19	rock	rock	NOUN
inlawrev-3793	1030	20	.	.	PUNCT
inlawrev-3793	1031	1	"^"^	"^"^	PROPN
inlawrev-3793	1032	1	the	the	DET
inlawrev-3793	1032	2	idsr	idsr	NOUN
inlawrev-3793	1032	3	assessed	assess	VERB
inlawrev-3793	1032	4	these	these	DET
inlawrev-3793	1032	5	items	item	NOUN
inlawrev-3793	1032	6	because	because	SCONJ
inlawrev-3793	1032	7	the	the	DET
inlawrev-3793	1032	8	invoices	invoice	NOUN
inlawrev-3793	1032	9	merely	merely	ADV
inlawrev-3793	1032	10	listed	list	VERB
inlawrev-3793	1032	11	the	the	DET
inlawrev-3793	1032	12	items	item	NOUN
inlawrev-3793	1032	13	as	as	ADP
inlawrev-3793	1032	14	"	"	PUNCT
inlawrev-3793	1032	15	1	1	NUM
inlawrev-3793	1032	16	ton	ton	NOUN
inlawrev-3793	1032	17	of	of	ADP
inlawrev-3793	1032	18	sand	sand	NOUN
inlawrev-3793	1032	19	"	"	PUNCT
inlawrev-3793	1032	20	which	which	PRON
inlawrev-3793	1032	21	the	the	DET
inlawrev-3793	1032	22	idsr	idsr	NOUN
inlawrev-3793	1032	23	believed	believe	VERB
inlawrev-3793	1032	24	to	to	PART
inlawrev-3793	1032	25	be	be	AUX
inlawrev-3793	1032	26	the	the	DET
inlawrev-3793	1032	27	sale	sale	NOUN
inlawrev-3793	1032	28	of	of	ADP
inlawrev-3793	1032	29	an	an	DET
inlawrev-3793	1032	30	item	item	NOUN
inlawrev-3793	1032	31	which	which	PRON
inlawrev-3793	1032	32	is	be	AUX
inlawrev-3793	1032	33	sales	sale	NOUN
inlawrev-3793	1032	34	taxable	taxable	ADJ
inlawrev-3793	1032	35	.	.	PUNCT
inlawrev-3793	1033	1	"^"^^	"^"^^	PROPN
inlawrev-3793	1033	2	galligan	galligan	VERB
inlawrev-3793	1033	3	claimed	claim	VERB
inlawrev-3793	1033	4	that	that	SCONJ
inlawrev-3793	1033	5	these	these	DET
inlawrev-3793	1033	6	items	item	NOUN
inlawrev-3793	1033	7	were	be	AUX
inlawrev-3793	1033	8	merely	merely	ADV
inlawrev-3793	1033	9	charges	charge	NOUN
inlawrev-3793	1033	10	for	for	ADP
inlawrev-3793	1033	11	delivery	delivery	NOUN
inlawrev-3793	1033	12	of	of	ADP
inlawrev-3793	1033	13	dirt	dirt	NOUN
inlawrev-3793	1033	14	from	from	ADP
inlawrev-3793	1033	15	other	other	ADJ
inlawrev-3793	1033	16	excavations	excavation	NOUN
inlawrev-3793	1033	17	which	which	PRON
inlawrev-3793	1033	18	were	be	AUX
inlawrev-3793	1033	19	never	never	ADV
inlawrev-3793	1033	20	purchased	purchase	VERB
inlawrev-3793	1033	21	for	for	ADP
inlawrev-3793	1033	22	resale	resale	NOUN
inlawrev-3793	1033	23	,	,	PUNCT
inlawrev-3793	1033	24	and	and	CCONJ
inlawrev-3793	1033	25	therefore	therefore	ADV
inlawrev-3793	1033	26	exempt	exempt	ADJ
inlawrev-3793	1033	27	from	from	ADP
inlawrev-3793	1033	28	sales	sale	NOUN
inlawrev-3793	1033	29	tax	tax	NOUN
inlawrev-3793	1033	30	.	.	PUNCT
inlawrev-3793	1034	1	'^'*^	'^'*^	NOUN
inlawrev-3793	1034	2	the	the	DET
inlawrev-3793	1034	3	tax	tax	NOUN
inlawrev-3793	1034	4	court	court	NOUN
inlawrev-3793	1034	5	sided	side	VERB
inlawrev-3793	1034	6	with	with	ADP
inlawrev-3793	1034	7	galligan	galligan	NOUN
inlawrev-3793	1034	8	,	,	PUNCT
inlawrev-3793	1034	9	because	because	SCONJ
inlawrev-3793	1034	10	the	the	DET
inlawrev-3793	1034	11	idsr	idsr	NOUN
inlawrev-3793	1034	12	did	do	AUX
inlawrev-3793	1034	13	not	not	PART
inlawrev-3793	1034	14	rebut	rebut	VERB
inlawrev-3793	1034	15	these	these	DET
inlawrev-3793	1034	16	allegations	allegation	NOUN
inlawrev-3793	1034	17	but	but	CCONJ
inlawrev-3793	1034	18	merely	merely	ADV
inlawrev-3793	1034	19	claimed	claim	VERB
inlawrev-3793	1034	20	that	that	SCONJ
inlawrev-3793	1034	21	more	more	ADJ
inlawrev-3793	1034	22	evidence	evidence	NOUN
inlawrev-3793	1034	23	was	be	AUX
inlawrev-3793	1034	24	needed	need	VERB
inlawrev-3793	1034	25	.	.	PUNCT
inlawrev-3793	1035	1	"^"^^	"^"^^	PUNCT
inlawrev-3793	1036	1	the	the	DET
inlawrev-3793	1036	2	tax	tax	NOUN
inlawrev-3793	1036	3	court	court	NOUN
inlawrev-3793	1036	4	held	hold	VERB
inlawrev-3793	1036	5	that	that	PRON
inlawrev-3793	1036	6	galligan	galligan	PROPN
inlawrev-3793	1036	7	had	have	AUX
inlawrev-3793	1036	8	made	make	VERB
inlawrev-3793	1036	9	his	his	PRON
inlawrev-3793	1036	10	prima	prima	NOUN
inlawrev-3793	1036	11	facie	facie	NOUN
inlawrev-3793	1036	12	showing	show	VERB
inlawrev-3793	1036	13	since	since	SCONJ
inlawrev-3793	1036	14	he	he	PRON
inlawrev-3793	1036	15	was	be	AUX
inlawrev-3793	1036	16	a	a	DET
inlawrev-3793	1036	17	responsible	responsible	ADJ
inlawrev-3793	1036	18	officer	officer	NOUN
inlawrev-3793	1036	19	with	with	ADP
inlawrev-3793	1036	20	personal	personal	ADJ
inlawrev-3793	1036	21	knowledge	knowledge	NOUN
inlawrev-3793	1036	22	,	,	PUNCT
inlawrev-3793	1036	23	and	and	CCONJ
inlawrev-3793	1036	24	therefore	therefore	ADV
inlawrev-3793	1036	25	the	the	DET
inlawrev-3793	1036	26	idsr	idsr	NOUN
inlawrev-3793	1036	27	needed	need	VERB
inlawrev-3793	1036	28	to	to	PART
inlawrev-3793	1036	29	rebut	rebut	VERB
inlawrev-3793	1036	30	this	this	DET
inlawrev-3793	1036	31	evidence	evidence	NOUN
inlawrev-3793	1036	32	rather	rather	ADV
inlawrev-3793	1036	33	than	than	ADP
inlawrev-3793	1036	34	simply	simply	ADV
inlawrev-3793	1036	35	ask	ask	VERB
inlawrev-3793	1036	36	for	for	ADP
inlawrev-3793	1036	37	more	more	ADJ
inlawrev-3793	1036	38	proof	proof	NOUN
inlawrev-3793	1036	39	from	from	ADP
inlawrev-3793	1036	40	galligan	galligan	VERB
inlawrev-3793	1036	41	.	.	PUNCT
inlawrev-3793	1037	1	"^^	"^^	PROPN
inlawrev-3793	1037	2	galligan	galligan	PROPN
inlawrev-3793	1037	3	then	then	ADV
inlawrev-3793	1037	4	claimed	claim	VERB
inlawrev-3793	1037	5	the	the	DET
inlawrev-3793	1037	6	idsr	idsr	NOUN
inlawrev-3793	1037	7	erred	err	VERB
inlawrev-3793	1037	8	in	in	ADP
inlawrev-3793	1037	9	assessing	assess	VERB
inlawrev-3793	1037	10	sales	sale	NOUN
inlawrev-3793	1037	11	tax	tax	NOUN
inlawrev-3793	1037	12	on	on	ADP
inlawrev-3793	1037	13	delivery	delivery	NOUN
inlawrev-3793	1037	14	charges	charge	NOUN
inlawrev-3793	1037	15	because	because	SCONJ
inlawrev-3793	1037	16	a	a	DET
inlawrev-3793	1037	17	common	common	ADJ
inlawrev-3793	1037	18	carrier	carrier	NOUN
inlawrev-3793	1037	19	essentially	essentially	ADV
inlawrev-3793	1037	20	delivered	deliver	VERB
inlawrev-3793	1037	21	the	the	DET
inlawrev-3793	1037	22	items	item	NOUN
inlawrev-3793	1037	23	through	through	ADP
inlawrev-3793	1037	24	ip	ip	NOUN
inlawrev-3793	1037	25	with	with	ADP
inlawrev-3793	1037	26	f.o.b	f.o.b	NOUN
inlawrev-3793	1037	27	.	.	PUNCT
inlawrev-3793	1038	1	at	at	ADP
inlawrev-3793	1038	2	the	the	DET
inlawrev-3793	1038	3	final	final	ADJ
inlawrev-3793	1038	4	destination	destination	NOUN
inlawrev-3793	1038	5	.	.	PUNCT
inlawrev-3793	1038	6	"^"^^	"^"^^	NOUN
inlawrev-3793	1038	7	because	because	SCONJ
inlawrev-3793	1038	8	title	title	NOUN
inlawrev-3793	1038	9	never	never	ADV
inlawrev-3793	1038	10	passed	pass	VERB
inlawrev-3793	1038	11	to	to	ADP
inlawrev-3793	1038	12	ip	ip	PROPN
inlawrev-3793	1038	13	,	,	PUNCT
inlawrev-3793	1038	14	galligan	galligan	PROPN
inlawrev-3793	1038	15	argued	argue	VERB
inlawrev-3793	1038	16	,	,	PUNCT
inlawrev-3793	1038	17	these	these	DET
inlawrev-3793	1038	18	delivery	delivery	NOUN
inlawrev-3793	1038	19	charges	charge	NOUN
inlawrev-3793	1038	20	were	be	AUX
inlawrev-3793	1038	21	not	not	PART
inlawrev-3793	1038	22	taxable	taxable	ADJ
inlawrev-3793	1038	23	.	.	PUNCT
inlawrev-3793	1039	1	"^^^	"^^^	PUNCT
inlawrev-3793	1040	1	because	because	SCONJ
inlawrev-3793	1040	2	the	the	DET
inlawrev-3793	1040	3	idsr	idsr	NOUN
inlawrev-3793	1040	4	again	again	ADV
inlawrev-3793	1040	5	did	do	AUX
inlawrev-3793	1040	6	not	not	PART
inlawrev-3793	1040	7	rebut	rebut	VERB
inlawrev-3793	1040	8	this	this	DET
inlawrev-3793	1040	9	testimony	testimony	NOUN
inlawrev-3793	1040	10	but	but	CCONJ
inlawrev-3793	1040	11	simply	simply	ADV
inlawrev-3793	1040	12	asked	ask	VERB
inlawrev-3793	1040	13	for	for	ADP
inlawrev-3793	1040	14	more	more	ADJ
inlawrev-3793	1040	15	proof	proof	NOUN
inlawrev-3793	1040	16	,	,	PUNCT
inlawrev-3793	1040	17	the	the	DET
inlawrev-3793	1040	18	tax	tax	NOUN
inlawrev-3793	1040	19	court	court	NOUN
inlawrev-3793	1040	20	held	hold	VERB
inlawrev-3793	1040	21	that	that	SCONJ
inlawrev-3793	1040	22	the	the	DET
inlawrev-3793	1040	23	delivery	delivery	NOUN
inlawrev-3793	1040	24	charges	charge	NOUN
inlawrev-3793	1040	25	were	be	AUX
inlawrev-3793	1040	26	incurred	incur	VERB
inlawrev-3793	1040	27	as	as	ADP
inlawrev-3793	1040	28	galligan	galligan	PROPN
inlawrev-3793	1040	29	testified	testify	VERB
inlawrev-3793	1040	30	and	and	CCONJ
inlawrev-3793	1040	31	therefore	therefore	ADV
inlawrev-3793	1040	32	were	be	AUX
inlawrev-3793	1040	33	not	not	PART
inlawrev-3793	1040	34	taxable.^^^	taxable.^^^	NUM
inlawrev-3793	1040	35	the	the	DET
inlawrev-3793	1040	36	tax	tax	NOUN
inlawrev-3793	1040	37	court	court	NOUN
inlawrev-3793	1040	38	then	then	ADV
inlawrev-3793	1040	39	reversed	reverse	VERB
inlawrev-3793	1040	40	the	the	DET
inlawrev-3793	1040	41	idsr	idsr	NOUN
inlawrev-3793	1040	42	's	's	PART
inlawrev-3793	1040	43	assessment	assessment	NOUN
inlawrev-3793	1040	44	of	of	ADP
inlawrev-3793	1040	45	use	use	NOUN
inlawrev-3793	1040	46	tax	tax	NOUN
inlawrev-3793	1040	47	for	for	ADP
inlawrev-3793	1040	48	items	item	NOUN
inlawrev-3793	1040	49	on	on	ADP
inlawrev-3793	1040	50	which	which	PRON
inlawrev-3793	1040	51	galligan	galligan	VERB
inlawrev-3793	1040	52	had	have	AUX
inlawrev-3793	1040	53	previously	previously	ADV
inlawrev-3793	1040	54	paid	pay	VERB
inlawrev-3793	1040	55	sales	sale	NOUN
inlawrev-3793	1040	56	tax	tax	NOUN
inlawrev-3793	1040	57	to	to	ADP
inlawrev-3793	1040	58	other	other	ADJ
inlawrev-3793	1040	59	states	state	NOUN
inlawrev-3793	1040	60	.	.	PUNCT
inlawrev-3793	1041	1	'^^^	'^^^	AUX
inlawrev-3793	1041	2	the	the	DET
inlawrev-3793	1041	3	tax	tax	NOUN
inlawrev-3793	1041	4	court	court	NOUN
inlawrev-3793	1041	5	reversed	reverse	VERB
inlawrev-3793	1041	6	even	even	ADV
inlawrev-3793	1041	7	though	though	SCONJ
inlawrev-3793	1041	8	the	the	DET
inlawrev-3793	1041	9	idsr	idsr	NOUN
inlawrev-3793	1041	10	claimed	claim	VERB
inlawrev-3793	1041	11	that	that	SCONJ
inlawrev-3793	1041	12	a	a	DET
inlawrev-3793	1041	13	taxpayer	taxpayer	NOUN
inlawrev-3793	1041	14	is	be	AUX
inlawrev-3793	1041	15	only	only	ADV
inlawrev-3793	1041	16	entitled	entitle	VERB
inlawrev-3793	1041	17	to	to	ADP
inlawrev-3793	1041	18	a	a	DET
inlawrev-3793	1041	19	credit	credit	NOUN
inlawrev-3793	1041	20	where	where	SCONJ
inlawrev-3793	1041	21	the	the	DET
inlawrev-3793	1041	22	purchase	purchase	NOUN
inlawrev-3793	1041	23	is	be	AUX
inlawrev-3793	1041	24	made	make	VERB
inlawrev-3793	1041	25	in	in	ADP
inlawrev-3793	1041	26	another	another	DET
inlawrev-3793	1041	27	state	state	NOUN
inlawrev-3793	1041	28	and	and	CCONJ
inlawrev-3793	1041	29	brought	bring	VERB
inlawrev-3793	1041	30	back	back	ADV
inlawrev-3793	1041	31	to	to	ADP
inlawrev-3793	1041	32	indiana	indiana	PROPN
inlawrev-3793	1041	33	.	.	PUNCT
inlawrev-3793	1042	1	"^^^	"^^^	PUNCT
inlawrev-3793	1043	1	the	the	DET
inlawrev-3793	1043	2	tax	tax	NOUN
inlawrev-3793	1043	3	court	court	NOUN
inlawrev-3793	1043	4	held	hold	VERB
inlawrev-3793	1043	5	that	that	SCONJ
inlawrev-3793	1043	6	the	the	DET
inlawrev-3793	1043	7	statute	statute	NOUN
inlawrev-3793	1043	8	does	do	AUX
inlawrev-3793	1043	9	not	not	PART
inlawrev-3793	1043	10	contain	contain	VERB
inlawrev-3793	1043	11	this	this	DET
inlawrev-3793	1043	12	restriction	restriction	NOUN
inlawrev-3793	1043	13	,	,	PUNCT
inlawrev-3793	1043	14	and	and	CCONJ
inlawrev-3793	1043	15	the	the	DET
inlawrev-3793	1043	16	idsr	idsr	NOUN
inlawrev-3793	1043	17	may	may	AUX
inlawrev-3793	1043	18	not	not	PART
inlawrev-3793	1043	19	enlarge	enlarge	VERB
inlawrev-3793	1043	20	the	the	DET
inlawrev-3793	1043	21	power	power	NOUN
inlawrev-3793	1043	22	conferred	confer	VERB
inlawrev-3793	1043	23	on	on	ADP
inlawrev-3793	1043	24	it	it	PRON
inlawrev-3793	1043	25	by	by	ADP
inlawrev-3793	1043	26	the	the	DET
inlawrev-3793	1043	27	legislature	legislature	NOUN
inlawrev-3793	1043	28	.	.	PUNCT
inlawrev-3793	1043	29	"^^"^	"^^"^	PUNCT
inlawrev-3793	1044	1	the	the	DET
inlawrev-3793	1044	2	tax	tax	NOUN
inlawrev-3793	1044	3	court	court	NOUN
inlawrev-3793	1044	4	then	then	ADV
inlawrev-3793	1044	5	addressed	address	VERB
inlawrev-3793	1044	6	galligan	galligan	NOUN
inlawrev-3793	1044	7	'	'	PUNCT
inlawrev-3793	1044	8	s	s	NOUN
inlawrev-3793	1044	9	claim	claim	NOUN
inlawrev-3793	1044	10	that	that	SCONJ
inlawrev-3793	1044	11	the	the	DET
inlawrev-3793	1044	12	idsr	idsr	NOUN
inlawrev-3793	1044	13	erred	err	VERB
inlawrev-3793	1044	14	in	in	ADP
inlawrev-3793	1044	15	assessing	assess	VERB
inlawrev-3793	1044	16	use	use	NOUN
inlawrev-3793	1044	17	tax	tax	NOUN
inlawrev-3793	1044	18	on	on	ADP
inlawrev-3793	1044	19	charges	charge	NOUN
inlawrev-3793	1044	20	for	for	ADP
inlawrev-3793	1044	21	certain	certain	ADJ
inlawrev-3793	1044	22	services	service	NOUN
inlawrev-3793	1044	23	.	.	PUNCT
inlawrev-3793	1044	24	"^^^	"^^^	PUNCT
inlawrev-3793	1045	1	the	the	DET
inlawrev-3793	1045	2	tax	tax	NOUN
inlawrev-3793	1045	3	court	court	NOUN
inlawrev-3793	1045	4	addressed	address	VERB
inlawrev-3793	1045	5	442	442	NUM
inlawrev-3793	1045	6	.	.	PUNCT
inlawrev-3793	1046	1	/^.	/^.	PUNCT
inlawrev-3793	1046	2	at	at	ADP
inlawrev-3793	1046	3	475	475	NUM
inlawrev-3793	1046	4	.	.	PUNCT
inlawrev-3793	1047	1	443	443	NUM
inlawrev-3793	1047	2	.	.	PUNCT
inlawrev-3793	1048	1	i	i	PRON
inlawrev-3793	1048	2	d.	d.	PROPN
inlawrev-3793	1048	3	aaa	aaa	PROPN
inlawrev-3793	1048	4	.	.	PUNCT
inlawrev-3793	1049	1	mat	mat	PROPN
inlawrev-3793	1049	2	476	476	NUM
inlawrev-3793	1049	3	.	.	PUNCT
inlawrev-3793	1050	1	445	445	NUM
inlawrev-3793	1050	2	.	.	PUNCT
inlawrev-3793	1051	1	i	i	PRON
inlawrev-3793	1051	2	d.	d.	PROPN
inlawrev-3793	1051	3	446	446	NUM
inlawrev-3793	1051	4	.	.	PUNCT
inlawrev-3793	1052	1	i	i	PRON
inlawrev-3793	1052	2	d.	d.	PROPN
inlawrev-3793	1052	3	aal	aal	PROPN
inlawrev-3793	1052	4	.	.	PUNCT
inlawrev-3793	1053	1	i	i	PRON
inlawrev-3793	1053	2	d.	d.	PROPN
inlawrev-3793	1053	3	448	448	NUM
inlawrev-3793	1053	4	.	.	PUNCT
inlawrev-3793	1054	1	id.a16'll	id.a16'll	PROPN
inlawrev-3793	1054	2	.	.	PUNCT
inlawrev-3793	1055	1	449	449	NUM
inlawrev-3793	1055	2	.	.	PUNCT
inlawrev-3793	1056	1	id.ata71	id.ata71	NOUN
inlawrev-3793	1056	2	-	-	PUNCT
inlawrev-3793	1056	3	7s	7	NOUN
inlawrev-3793	1056	4	.	.	PUNCT
inlawrev-3793	1057	1	450	450	NUM
inlawrev-3793	1057	2	.	.	X
inlawrev-3793	1058	1	/^.	/^.	PUNCT
inlawrev-3793	1058	2	at	at	ADP
inlawrev-3793	1058	3	478	478	NUM
inlawrev-3793	1058	4	.	.	PUNCT
inlawrev-3793	1059	1	451	451	NUM
inlawrev-3793	1059	2	.	.	PUNCT
inlawrev-3793	1060	1	i	i	AUX
inlawrev-3793	1060	2	d.	d.	PROPN
inlawrev-3793	1060	3	452	452	NUM
inlawrev-3793	1060	4	.	.	PUNCT
inlawrev-3793	1060	5	mat	mat	NOUN
inlawrev-3793	1060	6	478	478	NUM
inlawrev-3793	1060	7	-	-	SYM
inlawrev-3793	1060	8	80	80	NUM
inlawrev-3793	1060	9	.	.	PUNCT
inlawrev-3793	1061	1	453	453	NUM
inlawrev-3793	1061	2	.	.	X
inlawrev-3793	1061	3	mat	mat	NOUN
inlawrev-3793	1061	4	480	480	NUM
inlawrev-3793	1061	5	.	.	PUNCT
inlawrev-3793	1062	1	454	454	NUM
inlawrev-3793	1062	2	.	.	PUNCT
inlawrev-3793	1063	1	i	i	PRON
inlawrev-3793	1063	2	d.	d.	PROPN
inlawrev-3793	1063	3	(	(	PUNCT
inlawrev-3793	1063	4	citing	cite	VERB
inlawrev-3793	1063	5	ind	ind	NOUN
inlawrev-3793	1063	6	.	.	PUNCT
inlawrev-3793	1064	1	code	code	PROPN
inlawrev-3793	1064	2	§	§	PROPN
inlawrev-3793	1064	3	6	6	NUM
inlawrev-3793	1064	4	-	-	SYM
inlawrev-3793	1064	5	2.5	2.5	NUM
inlawrev-3793	1064	6	-	-	PUNCT
inlawrev-3793	1064	7	3	3	NUM
inlawrev-3793	1064	8	-	-	PUNCT
inlawrev-3793	1064	9	5(a	5(a	NUM
inlawrev-3793	1064	10	)	)	PUNCT
inlawrev-3793	1064	11	(	(	PUNCT
inlawrev-3793	1064	12	2005	2005	NUM
inlawrev-3793	1064	13	)	)	PUNCT
inlawrev-3793	1064	14	)	)	PUNCT
inlawrev-3793	1064	15	.	.	PUNCT
inlawrev-3793	1065	1	455	455	NUM
inlawrev-3793	1065	2	.	.	PUNCT
inlawrev-3793	1065	3	mat	mat	PROPN
inlawrev-3793	1066	1	481	481	NUM
inlawrev-3793	1066	2	.	.	PROPN
inlawrev-3793	1067	1	1278	1278	NUM
inlawrev-3793	1067	2	indiana	indiana	PROPN
inlawrev-3793	1067	3	law	law	PROPN
inlawrev-3793	1067	4	review	review	NOUN
inlawrev-3793	1068	1	[	[	X
inlawrev-3793	1068	2	vol	vol	NOUN
inlawrev-3793	1068	3	.	.	PUNCT
inlawrev-3793	1068	4	39	39	NUM
inlawrev-3793	1068	5	:	:	SYM
inlawrev-3793	1068	6	1239	1239	NUM
inlawrev-3793	1068	7	each	each	DET
inlawrev-3793	1068	8	charge	charge	NOUN
inlawrev-3793	1068	9	individually	individually	ADV
inlawrev-3793	1068	10	,	,	PUNCT
inlawrev-3793	1068	11	reversing	reverse	VERB
inlawrev-3793	1068	12	some	some	PRON
inlawrev-3793	1068	13	and	and	CCONJ
inlawrev-3793	1068	14	affirming	affirm	VERB
inlawrev-3793	1068	15	some	some	PRON
inlawrev-3793	1068	16	,	,	PUNCT
inlawrev-3793	1068	17	depending	depend	VERB
inlawrev-3793	1068	18	upon	upon	SCONJ
inlawrev-3793	1068	19	whether	whether	SCONJ
inlawrev-3793	1068	20	the	the	DET
inlawrev-3793	1068	21	charges	charge	NOUN
inlawrev-3793	1068	22	for	for	ADP
inlawrev-3793	1068	23	services	service	NOUN
inlawrev-3793	1068	24	were	be	AUX
inlawrev-3793	1068	25	part	part	NOUN
inlawrev-3793	1068	26	of	of	ADP
inlawrev-3793	1068	27	a	a	DET
inlawrev-3793	1068	28	unitary	unitary	ADJ
inlawrev-3793	1068	29	transaction	transaction	NOUN
inlawrev-3793	1068	30	that	that	PRON
inlawrev-3793	1068	31	would	would	AUX
inlawrev-3793	1068	32	allow	allow	VERB
inlawrev-3793	1068	33	taxation	taxation	NOUN
inlawrev-3793	1068	34	under	under	ADP
inlawrev-3793	1068	35	indiana	indiana	PROPN
inlawrev-3793	1068	36	code	code	PROPN
inlawrev-3793	1068	37	section	section	NOUN
inlawrev-3793	1068	38	6	6	NUM
inlawrev-3793	1068	39	-	-	SYM
inlawrev-3793	1068	40	2.5	2.5	NUM
inlawrev-3793	1068	41	-	-	PUNCT
inlawrev-3793	1068	42	4	4	NUM
inlawrev-3793	1068	43	-	-	PUNCT
inlawrev-3793	1068	44	1.'*^^	1.'*^^	NUM
inlawrev-3793	1068	45	galligan	galligan	NOUN
inlawrev-3793	1068	46	also	also	ADV
inlawrev-3793	1068	47	claimed	claim	VERB
inlawrev-3793	1068	48	that	that	SCONJ
inlawrev-3793	1068	49	certain	certain	ADJ
inlawrev-3793	1068	50	purchases	purchase	NOUN
inlawrev-3793	1068	51	that	that	PRON
inlawrev-3793	1068	52	were	be	AUX
inlawrev-3793	1068	53	assessed	assess	VERB
inlawrev-3793	1068	54	tax	tax	NOUN
inlawrev-3793	1068	55	by	by	ADP
inlawrev-3793	1068	56	the	the	DET
inlawrev-3793	1068	57	idsr	idsr	NOUN
inlawrev-3793	1068	58	were	be	AUX
inlawrev-3793	1068	59	purchases	purchase	NOUN
inlawrev-3793	1068	60	that	that	PRON
inlawrev-3793	1068	61	became	become	VERB
inlawrev-3793	1068	62	permanent	permanent	ADJ
inlawrev-3793	1068	63	parts	part	NOUN
inlawrev-3793	1068	64	of	of	ADP
inlawrev-3793	1068	65	improvements	improvement	NOUN
inlawrev-3793	1068	66	for	for	ADP
inlawrev-3793	1068	67	tax	tax	NOUN
inlawrev-3793	1068	68	-	-	PUNCT
inlawrev-3793	1068	69	exempt	exempt	ADJ
inlawrev-3793	1068	70	organizations	organization	NOUN
inlawrev-3793	1068	71	."^^^	."^^^	PUNCT
inlawrev-3793	1069	1	the	the	DET
inlawrev-3793	1069	2	tax	tax	NOUN
inlawrev-3793	1069	3	court	court	NOUN
inlawrev-3793	1069	4	held	hold	VERB
inlawrev-3793	1069	5	that	that	SCONJ
inlawrev-3793	1069	6	without	without	ADP
inlawrev-3793	1069	7	evidence	evidence	NOUN
inlawrev-3793	1069	8	other	other	ADJ
inlawrev-3793	1069	9	than	than	ADP
inlawrev-3793	1069	10	the	the	DET
inlawrev-3793	1069	11	taxpayer	taxpayer	NOUN
inlawrev-3793	1069	12	's	's	PART
inlawrev-3793	1069	13	conclusory	conclusory	ADJ
inlawrev-3793	1069	14	statements	statement	NOUN
inlawrev-3793	1069	15	that	that	SCONJ
inlawrev-3793	1069	16	these	these	DET
inlawrev-3793	1069	17	purchases	purchase	NOUN
inlawrev-3793	1069	18	were	be	AUX
inlawrev-3793	1069	19	as	as	ADV
inlawrev-3793	1069	20	claimed	claim	VERB
inlawrev-3793	1069	21	,	,	PUNCT
inlawrev-3793	1069	22	no	no	DET
inlawrev-3793	1069	23	exemption	exemption	NOUN
inlawrev-3793	1069	24	can	can	AUX
inlawrev-3793	1069	25	be	be	AUX
inlawrev-3793	1069	26	granted	grant	VERB
inlawrev-3793	1069	27	.	.	PUNCT
inlawrev-3793	1070	1	"*^	"*^	NOUN
inlawrev-3793	1070	2	*	*	PUNCT
inlawrev-3793	1070	3	galligan	galligan	PROPN
inlawrev-3793	1070	4	'	'	PUNCT
inlawrev-3793	1070	5	s	s	PART
inlawrev-3793	1070	6	final	final	ADJ
inlawrev-3793	1070	7	claim	claim	NOUN
inlawrev-3793	1070	8	was	be	AUX
inlawrev-3793	1070	9	that	that	SCONJ
inlawrev-3793	1070	10	the	the	DET
inlawrev-3793	1070	11	idsr	idsr	NOUN
inlawrev-3793	1070	12	erred	err	VERB
inlawrev-3793	1070	13	in	in	ADP
inlawrev-3793	1070	14	assessing	assess	VERB
inlawrev-3793	1070	15	use	use	NOUN
inlawrev-3793	1070	16	tax	tax	NOUN
inlawrev-3793	1070	17	on	on	ADP
inlawrev-3793	1070	18	items	item	NOUN
inlawrev-3793	1070	19	which	which	PRON
inlawrev-3793	1070	20	appeared	appear	VERB
inlawrev-3793	1070	21	on	on	ADP
inlawrev-3793	1070	22	ip	ip	PROPN
inlawrev-3793	1070	23	's	's	PART
inlawrev-3793	1070	24	depreciation	depreciation	NOUN
inlawrev-3793	1070	25	schedules	schedule	NOUN
inlawrev-3793	1070	26	because	because	SCONJ
inlawrev-3793	1070	27	sales	sale	NOUN
inlawrev-3793	1070	28	tax	tax	NOUN
inlawrev-3793	1070	29	had	have	AUX
inlawrev-3793	1070	30	been	be	AUX
inlawrev-3793	1070	31	paid	pay	VERB
inlawrev-3793	1070	32	at	at	ADP
inlawrev-3793	1070	33	the	the	DET
inlawrev-3793	1070	34	time	time	NOUN
inlawrev-3793	1070	35	these	these	DET
inlawrev-3793	1070	36	items	item	NOUN
inlawrev-3793	1070	37	were	be	AUX
inlawrev-3793	1070	38	purchased	purchase	VERB
inlawrev-3793	1070	39	.	.	PUNCT
inlawrev-3793	1071	1	"^^^	"^^^	PUNCT
inlawrev-3793	1072	1	galligan	galligan	PROPN
inlawrev-3793	1072	2	provided	provide	VERB
inlawrev-3793	1072	3	invoices	invoice	NOUN
inlawrev-3793	1072	4	from	from	ADP
inlawrev-3793	1072	5	many	many	ADJ
inlawrev-3793	1072	6	items	item	NOUN
inlawrev-3793	1072	7	not	not	PART
inlawrev-3793	1072	8	at	at	ADP
inlawrev-3793	1072	9	issue	issue	NOUN
inlawrev-3793	1072	10	for	for	ADP
inlawrev-3793	1072	11	this	this	DET
inlawrev-3793	1072	12	claim	claim	NOUN
inlawrev-3793	1072	13	,	,	PUNCT
inlawrev-3793	1072	14	attempting	attempt	VERB
inlawrev-3793	1072	15	to	to	PART
inlawrev-3793	1072	16	show	show	VERB
inlawrev-3793	1072	17	customs	custom	NOUN
inlawrev-3793	1072	18	and	and	CCONJ
inlawrev-3793	1072	19	practices	practice	NOUN
inlawrev-3793	1072	20	as	as	ADP
inlawrev-3793	1072	21	to	to	ADP
inlawrev-3793	1072	22	sales	sale	NOUN
inlawrev-3793	1072	23	tax	tax	NOUN
inlawrev-3793	1072	24	paid	pay	VERB
inlawrev-3793	1072	25	at	at	ADP
inlawrev-3793	1072	26	the	the	DET
inlawrev-3793	1072	27	time	time	NOUN
inlawrev-3793	1072	28	of	of	ADP
inlawrev-3793	1072	29	purchase	purchase	NOUN
inlawrev-3793	1072	30	.	.	PUNCT
inlawrev-3793	1073	1	'*^	'*^	NOUN
inlawrev-3793	1074	1	the	the	DET
inlawrev-3793	1074	2	tax	tax	NOUN
inlawrev-3793	1074	3	court	court	NOUN
inlawrev-3793	1074	4	affirmed	affirm	VERB
inlawrev-3793	1074	5	the	the	DET
inlawrev-3793	1074	6	idsr	idsr	NOUN
inlawrev-3793	1074	7	's	's	PART
inlawrev-3793	1074	8	assessment	assessment	NOUN
inlawrev-3793	1074	9	,	,	PUNCT
inlawrev-3793	1074	10	holding	hold	VERB
inlawrev-3793	1074	11	that	that	PRON
inlawrev-3793	1074	12	galligan	galligan	VERB
inlawrev-3793	1074	13	was	be	AUX
inlawrev-3793	1074	14	required	require	VERB
inlawrev-3793	1074	15	to	to	PART
inlawrev-3793	1074	16	provide	provide	VERB
inlawrev-3793	1074	17	the	the	DET
inlawrev-3793	1074	18	actual	actual	ADJ
inlawrev-3793	1074	19	invoices	invoice	NOUN
inlawrev-3793	1074	20	for	for	ADP
inlawrev-3793	1074	21	these	these	DET
inlawrev-3793	1074	22	items	item	NOUN
inlawrev-3793	1074	23	in	in	ADP
inlawrev-3793	1074	24	order	order	NOUN
inlawrev-3793	1074	25	to	to	PART
inlawrev-3793	1074	26	avoid	avoid	VERB
inlawrev-3793	1074	27	paying	pay	VERB
inlawrev-3793	1074	28	use	use	NOUN
inlawrev-3793	1074	29	tax	tax	NOUN
inlawrev-3793	1074	30	.	.	PUNCT
inlawrev-3793	1075	1	"^^^	"^^^	X
inlawrev-3793	1076	1	5	5	NUM
inlawrev-3793	1076	2	.	.	X
inlawrev-3793	1076	3	carroll	carroll	PROPN
inlawrev-3793	1076	4	county	county	PROPN
inlawrev-3793	1076	5	rural	rural	PROPN
inlawrev-3793	1076	6	electric	electric	PROPN
inlawrev-3793	1076	7	membership	membership	PROPN
inlawrev-3793	1076	8	corp	corp	PROPN
inlawrev-3793	1076	9	.	.	PROPN
inlawrev-3793	1077	1	v.	v.	PROPN
inlawrev-3793	1077	2	indiana	indiana	PROPN
inlawrev-3793	1077	3	department	department	PROPN
inlawrev-3793	1077	4	of	of	ADP
inlawrev-3793	1077	5	state	state	PROPN
inlawrev-3793	1077	6	revenue	revenue	NOUN
inlawrev-3793	1077	7	.	.	PUNCT
inlawrev-3793	1078	1	"^^^—carroll	"^^^—carroll	PROPN
inlawrev-3793	1078	2	county	county	PROPN
inlawrev-3793	1078	3	rural	rural	ADJ
inlawrev-3793	1078	4	electric	electric	PROPN
inlawrev-3793	1078	5	membership	membership	NOUN
inlawrev-3793	1078	6	corporation	corporation	NOUN
inlawrev-3793	1078	7	(	(	PUNCT
inlawrev-3793	1078	8	"	"	PUNCT
inlawrev-3793	1078	9	remc	remc	VERB
inlawrev-3793	1078	10	"	"	PUNCT
inlawrev-3793	1078	11	)	)	PUNCT
inlawrev-3793	1078	12	appealed	appeal	VERB
inlawrev-3793	1078	13	the	the	DET
inlawrev-3793	1078	14	determination	determination	NOUN
inlawrev-3793	1078	15	of	of	ADP
inlawrev-3793	1078	16	the	the	DET
inlawrev-3793	1078	17	idsr	idsr	NOUN
inlawrev-3793	1078	18	that	that	PRON
inlawrev-3793	1078	19	the	the	DET
inlawrev-3793	1078	20	purchase	purchase	NOUN
inlawrev-3793	1078	21	of	of	ADP
inlawrev-3793	1078	22	a	a	DET
inlawrev-3793	1078	23	trade	trade	NOUN
inlawrev-3793	1078	24	publication	publication	NOUN
inlawrev-3793	1078	25	.	.	PUNCT
inlawrev-3793	1079	1	the	the	DET
inlawrev-3793	1079	2	electric	electric	ADJ
inlawrev-3793	1079	3	consumer	consumer	NOUN
inlawrev-3793	1079	4	,	,	PUNCT
inlawrev-3793	1079	5	by	by	ADP
inlawrev-3793	1079	6	remc	remc	PROPN
inlawrev-3793	1079	7	was	be	AUX
inlawrev-3793	1079	8	subject	subject	ADJ
inlawrev-3793	1079	9	to	to	ADP
inlawrev-3793	1079	10	the	the	DET
inlawrev-3793	1079	11	state	state	NOUN
inlawrev-3793	1079	12	gross	gross	ADJ
inlawrev-3793	1079	13	retail	retail	NOUN
inlawrev-3793	1079	14	(	(	PUNCT
inlawrev-3793	1079	15	sales	sale	NOUN
inlawrev-3793	1079	16	)	)	PUNCT
inlawrev-3793	1079	17	tax	tax	NOUN
inlawrev-3793	1079	18	.	.	PUNCT
inlawrev-3793	1080	1	"^^^	"^^^	PUNCT
inlawrev-3793	1081	1	remc	remc	VERB
inlawrev-3793	1081	2	claimed	claim	VERB
inlawrev-3793	1081	3	that	that	SCONJ
inlawrev-3793	1081	4	this	this	DET
inlawrev-3793	1081	5	publication	publication	NOUN
inlawrev-3793	1081	6	was	be	AUX
inlawrev-3793	1081	7	a	a	DET
inlawrev-3793	1081	8	newspaper	newspaper	NOUN
inlawrev-3793	1081	9	and	and	CCONJ
inlawrev-3793	1081	10	therefore	therefore	ADV
inlawrev-3793	1081	11	exempt	exempt	ADJ
inlawrev-3793	1081	12	from	from	ADP
inlawrev-3793	1081	13	sales	sale	NOUN
inlawrev-3793	1081	14	tax	tax	NOUN
inlawrev-3793	1081	15	.	.	PUNCT
inlawrev-3793	1082	1	"^^	"^^	PROPN
inlawrev-3793	1082	2	the	the	DET
inlawrev-3793	1082	3	idsr	idsr	NOUN
inlawrev-3793	1082	4	also	also	ADV
inlawrev-3793	1082	5	claimed	claim	VERB
inlawrev-3793	1082	6	that	that	SCONJ
inlawrev-3793	1082	7	the	the	DET
inlawrev-3793	1082	8	tax	tax	NOUN
inlawrev-3793	1082	9	court	court	NOUN
inlawrev-3793	1082	10	lacked	lack	VERB
inlawrev-3793	1082	11	subject	subject	NOUN
inlawrev-3793	1082	12	matter	matter	NOUN
inlawrev-3793	1082	13	jurisdiction	jurisdiction	NOUN
inlawrev-3793	1082	14	because	because	SCONJ
inlawrev-3793	1082	15	remc	remc	PROPN
inlawrev-3793	1082	16	did	do	AUX
inlawrev-3793	1082	17	not	not	PART
inlawrev-3793	1082	18	seek	seek	VERB
inlawrev-3793	1082	19	a	a	DET
inlawrev-3793	1082	20	refund	refund	NOUN
inlawrev-3793	1082	21	or	or	CCONJ
inlawrev-3793	1082	22	seek	seek	VERB
inlawrev-3793	1082	23	to	to	PART
inlawrev-3793	1082	24	enjoin	enjoin	VERB
inlawrev-3793	1082	25	the	the	DET
inlawrev-3793	1082	26	collection	collection	NOUN
inlawrev-3793	1082	27	of	of	ADP
inlawrev-3793	1082	28	a	a	DET
inlawrev-3793	1082	29	tax	tax	NOUN
inlawrev-3793	1082	30	,	,	PUNCT
inlawrev-3793	1082	31	and	and	CCONJ
inlawrev-3793	1082	32	therefore	therefore	ADV
inlawrev-3793	1082	33	did	do	AUX
inlawrev-3793	1082	34	not	not	PART
inlawrev-3793	1082	35	meet	meet	VERB
inlawrev-3793	1082	36	the	the	DET
inlawrev-3793	1082	37	requirements	requirement	NOUN
inlawrev-3793	1082	38	for	for	ADP
inlawrev-3793	1082	39	an	an	DET
inlawrev-3793	1082	40	original	original	ADJ
inlawrev-3793	1082	41	tax	tax	NOUN
inlawrev-3793	1082	42	appeal	appeal	NOUN
inlawrev-3793	1082	43	.	.	PUNCT
inlawrev-3793	1082	44	"^^^	"^^^	PUNCT
inlawrev-3793	1083	1	the	the	DET
inlawrev-3793	1083	2	tax	tax	NOUN
inlawrev-3793	1083	3	court	court	NOUN
inlawrev-3793	1083	4	previously	previously	ADV
inlawrev-3793	1083	5	addressed	address	VERB
inlawrev-3793	1083	6	and	and	CCONJ
inlawrev-3793	1083	7	dismissed	dismiss	VERB
inlawrev-3793	1083	8	this	this	DET
inlawrev-3793	1083	9	argument,"*^^	argument,"*^^	PROPN
inlawrev-3793	1083	10	and	and	CCONJ
inlawrev-3793	1083	11	the	the	DET
inlawrev-3793	1083	12	supreme	supreme	PROPN
inlawrev-3793	1083	13	court	court	PROPN
inlawrev-3793	1083	14	declined	decline	VERB
inlawrev-3793	1083	15	to	to	PART
inlawrev-3793	1083	16	address	address	VERB
inlawrev-3793	1083	17	the	the	DET
inlawrev-3793	1083	18	issue	issue	NOUN
inlawrev-3793	1083	19	on	on	ADP
inlawrev-3793	1083	20	interlocutory	interlocutory	NOUN
inlawrev-3793	1083	21	appeal	appeal	NOUN
inlawrev-3793	1083	22	,	,	PUNCT
inlawrev-3793	1083	23	so	so	SCONJ
inlawrev-3793	1083	24	the	the	DET
inlawrev-3793	1083	25	court	court	NOUN
inlawrev-3793	1083	26	declined	decline	VERB
inlawrev-3793	1083	27	to	to	PART
inlawrev-3793	1083	28	reconsider	reconsider	VERB
inlawrev-3793	1083	29	the	the	DET
inlawrev-3793	1083	30	issue	issue	NOUN
inlawrev-3793	1083	31	.	.	PUNCT
inlawrev-3793	1084	1	"*^^	"*^^	PROPN
inlawrev-3793	1084	2	remc	remc	VERB
inlawrev-3793	1084	3	was	be	AUX
inlawrev-3793	1084	4	a	a	DET
inlawrev-3793	1084	5	member	member	NOUN
inlawrev-3793	1084	6	of	of	ADP
inlawrev-3793	1084	7	the	the	DET
inlawrev-3793	1084	8	indiana	indiana	PROPN
inlawrev-3793	1084	9	statewide	statewide	PROPN
inlawrev-3793	1084	10	association	association	PROPN
inlawrev-3793	1084	11	of	of	ADP
inlawrev-3793	1084	12	rural	rural	ADJ
inlawrev-3793	1084	13	electric	electric	ADJ
inlawrev-3793	1084	14	cooperatives	cooperative	NOUN
inlawrev-3793	1084	15	(	(	PUNCT
inlawrev-3793	1084	16	"	"	PUNCT
inlawrev-3793	1084	17	statewide")."^^^	statewide")."^^^	X
inlawrev-3793	1084	18	statewide	statewide	PROPN
inlawrev-3793	1084	19	was	be	AUX
inlawrev-3793	1084	20	the	the	DET
inlawrev-3793	1084	21	publisher	publisher	NOUN
inlawrev-3793	1084	22	of	of	ADP
inlawrev-3793	1084	23	the	the	DET
inlawrev-3793	1084	24	electric	electric	ADJ
inlawrev-3793	1084	25	consumer	consumer	NOUN
inlawrev-3793	1084	26	,	,	PUNCT
inlawrev-3793	1084	27	copies	copy	NOUN
inlawrev-3793	1084	28	of	of	ADP
inlawrev-3793	1084	29	which	which	PRON
inlawrev-3793	1084	30	remc	remc	VERB
inlawrev-3793	1084	31	purchased	purchase	VERB
inlawrev-3793	1084	32	and	and	CCONJ
inlawrev-3793	1084	33	distributed	distribute	VERB
inlawrev-3793	1084	34	free	free	ADJ
inlawrev-3793	1084	35	of	of	ADP
inlawrev-3793	1084	36	charge	charge	NOUN
inlawrev-3793	1084	37	to	to	ADP
inlawrev-3793	1084	38	its	its	PRON
inlawrev-3793	1084	39	members	member	NOUN
inlawrev-3793	1084	40	.	.	PUNCT
inlawrev-3793	1085	1	"^^^	"^^^	PUNCT
inlawrev-3793	1086	1	the	the	DET
inlawrev-3793	1086	2	idsr	idsr	NOUN
inlawrev-3793	1086	3	in	in	ADP
inlawrev-3793	1086	4	a	a	DET
inlawrev-3793	1086	5	letter	letter	NOUN
inlawrev-3793	1086	6	of	of	ADP
inlawrev-3793	1086	7	finding	find	VERB
inlawrev-3793	1086	8	found	find	VERB
inlawrev-3793	1086	9	for	for	ADP
inlawrev-3793	1086	10	remc	remc	VERB
inlawrev-3793	1086	11	on	on	ADP
inlawrev-3793	1086	12	the	the	DET
inlawrev-3793	1086	13	issue	issue	NOUN
inlawrev-3793	1086	14	of	of	ADP
inlawrev-3793	1086	15	taxes	taxis	NOUN
inlawrev-3793	1086	16	owed	owe	VERB
inlawrev-3793	1086	17	for	for	ADP
inlawrev-3793	1086	18	1995	1995	NUM
inlawrev-3793	1086	19	,	,	PUNCT
inlawrev-3793	1086	20	1996	1996	NUM
inlawrev-3793	1086	21	,	,	PUNCT
inlawrev-3793	1086	22	and	and	CCONJ
inlawrev-3793	1086	23	1997	1997	NUM
inlawrev-3793	1086	24	,	,	PUNCT
inlawrev-3793	1086	25	but	but	CCONJ
inlawrev-3793	1086	26	found	find	VERB
inlawrev-3793	1086	27	that	that	SCONJ
inlawrev-3793	1086	28	going	go	VERB
inlawrev-3793	1086	29	forward	forward	ADV
inlawrev-3793	1086	30	,	,	PUNCT
inlawrev-3793	1086	31	the	the	DET
inlawrev-3793	1086	32	electric	electric	ADJ
inlawrev-3793	1086	33	456	456	PROPN
inlawrev-3793	1086	34	.	.	PUNCT
inlawrev-3793	1087	1	/^.	/^.	PUNCT
inlawrev-3793	1088	1	at	at	ADP
inlawrev-3793	1088	2	481	481	NUM
inlawrev-3793	1088	3	-	-	SYM
inlawrev-3793	1088	4	83	83	NUM
inlawrev-3793	1088	5	.	.	PUNCT
inlawrev-3793	1088	6	457	457	NUM
inlawrev-3793	1088	7	.	.	PUNCT
inlawrev-3793	1089	1	i	i	PRON
inlawrev-3793	1089	2	d.	d.	PROPN
inlawrev-3793	1089	3	at	at	ADP
inlawrev-3793	1089	4	483	483	NUM
inlawrev-3793	1089	5	-	-	SYM
inlawrev-3793	1089	6	84	84	NUM
inlawrev-3793	1089	7	.	.	PUNCT
inlawrev-3793	1090	1	458	458	NUM
inlawrev-3793	1090	2	.	.	PUNCT
inlawrev-3793	1091	1	mat	mat	PROPN
inlawrev-3793	1091	2	484	484	NUM
inlawrev-3793	1091	3	.	.	PUNCT
inlawrev-3793	1092	1	459	459	NUM
inlawrev-3793	1092	2	.	.	PUNCT
inlawrev-3793	1093	1	mat	mat	NOUN
inlawrev-3793	1093	2	484	484	NUM
inlawrev-3793	1093	3	-	-	PUNCT
inlawrev-3793	1093	4	85	85	NUM
inlawrev-3793	1093	5	.	.	PUNCT
inlawrev-3793	1094	1	460	460	NUM
inlawrev-3793	1094	2	.	.	PUNCT
inlawrev-3793	1094	3	m.	m.	NOUN
inlawrev-3793	1094	4	at	at	ADP
inlawrev-3793	1094	5	485	485	NUM
inlawrev-3793	1094	6	.	.	PUNCT
inlawrev-3793	1095	1	461	461	NUM
inlawrev-3793	1095	2	.	.	PUNCT
inlawrev-3793	1096	1	i	i	PRON
inlawrev-3793	1096	2	d	d	PROPN
inlawrev-3793	1096	3	,	,	PUNCT
inlawrev-3793	1096	4	462	462	NUM
inlawrev-3793	1096	5	.	.	NOUN
inlawrev-3793	1096	6	838	838	NUM
inlawrev-3793	1096	7	n.e.2d	n.e.2d	NOUN
inlawrev-3793	1096	8	564	564	NUM
inlawrev-3793	1096	9	(	(	PUNCT
inlawrev-3793	1096	10	ind	ind	NOUN
inlawrev-3793	1096	11	.	.	PUNCT
inlawrev-3793	1097	1	tax	tax	PROPN
inlawrev-3793	1097	2	ct	ct	PROPN
inlawrev-3793	1097	3	.	.	PROPN
inlawrev-3793	1097	4	2005	2005	NUM
inlawrev-3793	1097	5	)	)	PUNCT
inlawrev-3793	1097	6	.	.	PUNCT
inlawrev-3793	1098	1	463	463	NUM
inlawrev-3793	1098	2	.	.	PUNCT
inlawrev-3793	1098	3	mat	mat	PROPN
inlawrev-3793	1098	4	565	565	NUM
inlawrev-3793	1098	5	.	.	PUNCT
inlawrev-3793	1099	1	464	464	NUM
inlawrev-3793	1099	2	.	.	PUNCT
inlawrev-3793	1100	1	m	m	VERB
inlawrev-3793	1100	2	465	465	NUM
inlawrev-3793	1100	3	.	.	PUNCT
inlawrev-3793	1101	1	mat565n.l	mat565n.l	NOUN
inlawrev-3793	1101	2	.	.	PUNCT
inlawrev-3793	1102	1	466	466	NUM
inlawrev-3793	1102	2	.	.	PUNCT
inlawrev-3793	1103	1	i	i	PRON
inlawrev-3793	1103	2	d.	d.	PROPN
inlawrev-3793	1103	3	(	(	PUNCT
inlawrev-3793	1103	4	citing	cite	VERB
inlawrev-3793	1103	5	carroll	carroll	PROPN
inlawrev-3793	1103	6	county	county	PROPN
inlawrev-3793	1103	7	remc	remc	VERB
inlawrev-3793	1103	8	v.	v.	ADP
inlawrev-3793	1103	9	ind	ind	PROPN
inlawrev-3793	1103	10	.	.	PUNCT
inlawrev-3793	1104	1	dep't	dep't	PROPN
inlawrev-3793	1104	2	ofstate	ofstate	NOUN
inlawrev-3793	1104	3	revenue	revenue	NOUN
inlawrev-3793	1104	4	,	,	PUNCT
inlawrev-3793	1104	5	733	733	NUM
inlawrev-3793	1104	6	n.e.2d	n.e.2d	NOUN
inlawrev-3793	1104	7	44	44	NUM
inlawrev-3793	1104	8	(	(	PUNCT
inlawrev-3793	1104	9	ind	ind	NOUN
inlawrev-3793	1104	10	.	.	PUNCT
inlawrev-3793	1105	1	tax	tax	PROPN
inlawrev-3793	1105	2	ct	ct	PROPN
inlawrev-3793	1105	3	.	.	PROPN
inlawrev-3793	1105	4	2000	2000	NUM
inlawrev-3793	1105	5	)	)	PUNCT
inlawrev-3793	1105	6	)	)	PUNCT
inlawrev-3793	1105	7	.	.	PUNCT
inlawrev-3793	1106	1	467	467	X
inlawrev-3793	1106	2	.	.	PUNCT
inlawrev-3793	1107	1	i	i	PRON
inlawrev-3793	1107	2	d.	d.	PROPN
inlawrev-3793	1107	3	468	468	NUM
inlawrev-3793	1107	4	.	.	PUNCT
inlawrev-3793	1108	1	mat	mat	PROPN
inlawrev-3793	1108	2	566	566	NUM
inlawrev-3793	1108	3	.	.	NOUN
inlawrev-3793	1108	4	469	469	NUM
inlawrev-3793	1108	5	.	.	PUNCT
inlawrev-3793	1109	1	m	m	VERB
inlawrev-3793	1109	2	2006	2006	NUM
inlawrev-3793	1109	3	]	]	PUNCT
inlawrev-3793	1109	4	tax	tax	NOUN
inlawrev-3793	1109	5	law	law	NOUN
inlawrev-3793	1109	6	1279	1279	NUM
inlawrev-3793	1109	7	consumer	consumer	NOUN
inlawrev-3793	1109	8	was	be	AUX
inlawrev-3793	1109	9	no	no	ADV
inlawrev-3793	1109	10	longer	long	ADV
inlawrev-3793	1109	11	going	go	VERB
inlawrev-3793	1109	12	to	to	PART
inlawrev-3793	1109	13	be	be	AUX
inlawrev-3793	1109	14	considered	consider	VERB
inlawrev-3793	1109	15	a	a	DET
inlawrev-3793	1109	16	newspaper	newspaper	NOUN
inlawrev-3793	1109	17	and	and	CCONJ
inlawrev-3793	1109	18	therefore	therefore	ADV
inlawrev-3793	1109	19	sales	sale	NOUN
inlawrev-3793	1109	20	tax	tax	NOUN
inlawrev-3793	1109	21	would	would	AUX
inlawrev-3793	1109	22	be	be	AUX
inlawrev-3793	1109	23	assessed	assess	VERB
inlawrev-3793	1109	24	.	.	PUNCT
inlawrev-3793	1110	1	'^^^	'^^^	PROPN
inlawrev-3793	1110	2	remc	remc	PROPN
inlawrev-3793	1110	3	appealed	appeal	VERB
inlawrev-3793	1110	4	and	and	CCONJ
inlawrev-3793	1110	5	had	have	VERB
inlawrev-3793	1110	6	the	the	DET
inlawrev-3793	1110	7	burden	burden	NOUN
inlawrev-3793	1110	8	of	of	ADP
inlawrev-3793	1110	9	proving	prove	VERB
inlawrev-3793	1110	10	that	that	SCONJ
inlawrev-3793	1110	11	the	the	DET
inlawrev-3793	1110	12	electric	electric	ADJ
inlawrev-3793	1110	13	consumer	consumer	NOUN
inlawrev-3793	1110	14	was	be	AUX
inlawrev-3793	1110	15	a	a	DET
inlawrev-3793	1110	16	newspaper	newspaper	NOUN
inlawrev-3793	1110	17	and	and	CCONJ
inlawrev-3793	1110	18	exempt	exempt	ADJ
inlawrev-3793	1110	19	from	from	ADP
inlawrev-3793	1110	20	sales	sale	NOUN
inlawrev-3793	1110	21	tax	tax	NOUN
inlawrev-3793	1110	22	.	.	PUNCT
inlawrev-3793	1111	1	"^^	"^^	PROPN
inlawrev-3793	1111	2	'	'	PUNCT
inlawrev-3793	1111	3	the	the	DET
inlawrev-3793	1111	4	tax	tax	NOUN
inlawrev-3793	1111	5	court	court	NOUN
inlawrev-3793	1111	6	listed	list	VERB
inlawrev-3793	1111	7	the	the	DET
inlawrev-3793	1111	8	following	follow	VERB
inlawrev-3793	1111	9	factors	factor	NOUN
inlawrev-3793	1111	10	for	for	ADP
inlawrev-3793	1111	11	determining	determine	VERB
inlawrev-3793	1111	12	if	if	SCONJ
inlawrev-3793	1111	13	a	a	DET
inlawrev-3793	1111	14	publication	publication	NOUN
inlawrev-3793	1111	15	is	be	AUX
inlawrev-3793	1111	16	a	a	DET
inlawrev-3793	1111	17	newspaper	newspaper	NOUN
inlawrev-3793	1111	18	:	:	PUNCT
inlawrev-3793	1111	19	"	"	PUNCT
inlawrev-3793	1111	20	(	(	PUNCT
inlawrev-3793	1111	21	1	1	X
inlawrev-3793	1111	22	)	)	PUNCT
inlawrev-3793	1111	23	commonly	commonly	ADV
inlawrev-3793	1111	24	understood	understand	VERB
inlawrev-3793	1111	25	to	to	PART
inlawrev-3793	1111	26	be	be	AUX
inlawrev-3793	1111	27	newspapers	newspaper	NOUN
inlawrev-3793	1111	28	;	;	PUNCT
inlawrev-3793	1111	29	(	(	PUNCT
inlawrev-3793	1111	30	2	2	X
inlawrev-3793	1111	31	)	)	PUNCT
inlawrev-3793	1111	32	circulated	circulate	VERB
inlawrev-3793	1111	33	among	among	ADP
inlawrev-3793	1111	34	the	the	DET
inlawrev-3793	1111	35	general	general	ADJ
inlawrev-3793	1111	36	public	public	NOUN
inlawrev-3793	1111	37	;	;	PUNCT
inlawrev-3793	1111	38	(	(	PUNCT
inlawrev-3793	1111	39	3	3	X
inlawrev-3793	1111	40	)	)	PUNCT
inlawrev-3793	1111	41	published	publish	VERB
inlawrev-3793	1111	42	at	at	ADP
inlawrev-3793	1111	43	stated	state	VERB
inlawrev-3793	1111	44	short	short	ADJ
inlawrev-3793	1111	45	intervals	interval	NOUN
inlawrev-3793	1111	46	;	;	PUNCT
inlawrev-3793	1111	47	(	(	PUNCT
inlawrev-3793	1111	48	4	4	X
inlawrev-3793	1111	49	)	)	PUNCT
inlawrev-3793	1111	50	entered	enter	VERB
inlawrev-3793	1111	51	or	or	CCONJ
inlawrev-3793	1111	52	are	be	AUX
inlawrev-3793	1111	53	qualified	qualified	ADJ
inlawrev-3793	1111	54	to	to	PART
inlawrev-3793	1111	55	be	be	AUX
inlawrev-3793	1111	56	admitted	admit	VERB
inlawrev-3793	1111	57	and	and	CCONJ
inlawrev-3793	1111	58	entered	enter	VERB
inlawrev-3793	1111	59	as	as	ADP
inlawrev-3793	1111	60	second	second	ADJ
inlawrev-3793	1111	61	class	class	NOUN
inlawrev-3793	1111	62	mail	mail	NOUN
inlawrev-3793	1111	63	matter	matter	NOUN
inlawrev-3793	1111	64	at	at	ADP
inlawrev-3793	1111	65	a	a	DET
inlawrev-3793	1111	66	post	post	NOUN
inlawrev-3793	1111	67	office	office	NOUN
inlawrev-3793	1111	68	in	in	ADP
inlawrev-3793	1111	69	the	the	DET
inlawrev-3793	1111	70	county	county	NOUN
inlawrev-3793	1111	71	where	where	SCONJ
inlawrev-3793	1111	72	published	publish	VERB
inlawrev-3793	1111	73	;	;	PUNCT
inlawrev-3793	1111	74	and	and	CCONJ
inlawrev-3793	1111	75	(	(	PUNCT
inlawrev-3793	1111	76	5	5	X
inlawrev-3793	1111	77	)	)	PUNCT
inlawrev-3793	1111	78	printed	print	VERB
inlawrev-3793	1111	79	for	for	ADP
inlawrev-3793	1111	80	resale	resale	NOUN
inlawrev-3793	1111	81	and	and	CCONJ
inlawrev-3793	1111	82	are	be	AUX
inlawrev-3793	1111	83	sold	sell	VERB
inlawrev-3793	1111	84	.	.	PUNCT
inlawrev-3793	1112	1	'"^^^	'"^^^	PROPN
inlawrev-3793	1112	2	the	the	DET
inlawrev-3793	1112	3	idsr	idsr	NOUN
inlawrev-3793	1112	4	argued	argue	VERB
inlawrev-3793	1112	5	that	that	SCONJ
inlawrev-3793	1112	6	the	the	DET
inlawrev-3793	1112	7	electric	electric	ADJ
inlawrev-3793	1112	8	consumer	consumer	NOUN
inlawrev-3793	1112	9	was	be	AUX
inlawrev-3793	1112	10	not	not	PART
inlawrev-3793	1112	11	a	a	DET
inlawrev-3793	1112	12	newspaper	newspaper	NOUN
inlawrev-3793	1112	13	because	because	SCONJ
inlawrev-3793	1112	14	it	it	PRON
inlawrev-3793	1112	15	failed	fail	VERB
inlawrev-3793	1112	16	to	to	PART
inlawrev-3793	1112	17	meet	meet	VERB
inlawrev-3793	1112	18	the	the	DET
inlawrev-3793	1112	19	first	first	ADJ
inlawrev-3793	1112	20	three	three	NUM
inlawrev-3793	1112	21	conditions	condition	NOUN
inlawrev-3793	1112	22	above	above	ADV
inlawrev-3793	1112	23	.	.	PUNCT
inlawrev-3793	1113	1	"*^^	"*^^	NOUN
inlawrev-3793	1113	2	the	the	DET
inlawrev-3793	1113	3	tax	tax	NOUN
inlawrev-3793	1113	4	court	court	NOUN
inlawrev-3793	1113	5	disagreed	disagree	VERB
inlawrev-3793	1113	6	and	and	CCONJ
inlawrev-3793	1113	7	found	find	VERB
inlawrev-3793	1113	8	that	that	SCONJ
inlawrev-3793	1113	9	the	the	DET
inlawrev-3793	1113	10	first	first	ADJ
inlawrev-3793	1113	11	two	two	NUM
inlawrev-3793	1113	12	conditions	condition	NOUN
inlawrev-3793	1113	13	were	be	AUX
inlawrev-3793	1113	14	met	meet	VERB
inlawrev-3793	1113	15	,	,	PUNCT
inlawrev-3793	1113	16	and	and	CCONJ
inlawrev-3793	1113	17	that	that	DET
inlawrev-3793	1113	18	failure	failure	NOUN
inlawrev-3793	1113	19	to	to	PART
inlawrev-3793	1113	20	meet	meet	VERB
inlawrev-3793	1113	21	the	the	DET
inlawrev-3793	1113	22	third	third	ADJ
inlawrev-3793	1113	23	condition	condition	NOUN
inlawrev-3793	1113	24	alone	alone	ADV
inlawrev-3793	1113	25	was	be	AUX
inlawrev-3793	1113	26	not	not	PART
inlawrev-3793	1113	27	enough	enough	ADJ
inlawrev-3793	1113	28	to	to	PART
inlawrev-3793	1113	29	disallow	disallow	VERB
inlawrev-3793	1113	30	the	the	DET
inlawrev-3793	1113	31	newspaper	newspaper	NOUN
inlawrev-3793	1113	32	exemption	exemption	NOUN
inlawrev-3793	1113	33	.	.	PUNCT
inlawrev-3793	1114	1	"^^"^	"^^"^	PUNCT
inlawrev-3793	1115	1	the	the	DET
inlawrev-3793	1115	2	tax	tax	NOUN
inlawrev-3793	1115	3	court	court	NOUN
inlawrev-3793	1115	4	relied	rely	VERB
inlawrev-3793	1115	5	on	on	ADP
inlawrev-3793	1115	6	the	the	DET
inlawrev-3793	1115	7	ddsr	ddsr	NOUN
inlawrev-3793	1115	8	's	's	PART
inlawrev-3793	1115	9	examples	example	NOUN
inlawrev-3793	1115	10	of	of	ADP
inlawrev-3793	1115	11	a	a	DET
inlawrev-3793	1115	12	newspaper	newspaper	NOUN
inlawrev-3793	1115	13	from	from	ADP
inlawrev-3793	1115	14	its	its	PRON
inlawrev-3793	1115	15	own	own	ADJ
inlawrev-3793	1115	16	regulations	regulation	NOUN
inlawrev-3793	1115	17	in	in	ADP
inlawrev-3793	1115	18	finding	find	VERB
inlawrev-3793	1115	19	that	that	SCONJ
inlawrev-3793	1115	20	the	the	DET
inlawrev-3793	1115	21	electric	electric	ADJ
inlawrev-3793	1115	22	consumer	consumer	NOUN
inlawrev-3793	1115	23	was	be	AUX
inlawrev-3793	1115	24	commonly	commonly	ADV
inlawrev-3793	1115	25	understood	understand	VERB
inlawrev-3793	1115	26	to	to	PART
inlawrev-3793	1115	27	be	be	AUX
inlawrev-3793	1115	28	a	a	DET
inlawrev-3793	1115	29	newspaper	newspaper	NOUN
inlawrev-3793	1115	30	.	.	PUNCT
inlawrev-3793	1116	1	"*^^	"*^^	NOUN
inlawrev-3793	1116	2	the	the	DET
inlawrev-3793	1116	3	tax	tax	NOUN
inlawrev-3793	1116	4	court	court	NOUN
inlawrev-3793	1116	5	found	find	VERB
inlawrev-3793	1116	6	that	that	SCONJ
inlawrev-3793	1116	7	having	have	VERB
inlawrev-3793	1116	8	less	less	ADJ
inlawrev-3793	1116	9	than	than	ADP
inlawrev-3793	1116	10	a	a	DET
inlawrev-3793	1116	11	preponderance	preponderance	NOUN
inlawrev-3793	1116	12	of	of	ADP
inlawrev-3793	1116	13	advertising	advertising	NOUN
inlawrev-3793	1116	14	,	,	PUNCT
inlawrev-3793	1116	15	authorization	authorization	NOUN
inlawrev-3793	1116	16	to	to	PART
inlawrev-3793	1116	17	carry	carry	VERB
inlawrev-3793	1116	18	legal	legal	ADJ
inlawrev-3793	1116	19	advertising	advertising	NOUN
inlawrev-3793	1116	20	,	,	PUNCT
inlawrev-3793	1116	21	and	and	CCONJ
inlawrev-3793	1116	22	having	have	VERB
inlawrev-3793	1116	23	a	a	DET
inlawrev-3793	1116	24	masthead	masthead	NOUN
inlawrev-3793	1116	25	which	which	PRON
inlawrev-3793	1116	26	listed	list	VERB
inlawrev-3793	1116	27	the	the	DET
inlawrev-3793	1116	28	publisher	publisher	NOUN
inlawrev-3793	1116	29	,	,	PUNCT
inlawrev-3793	1116	30	editor	editor	NOUN
inlawrev-3793	1116	31	,	,	PUNCT
inlawrev-3793	1116	32	circulation	circulation	NOUN
inlawrev-3793	1116	33	,	,	PUNCT
inlawrev-3793	1116	34	and	and	CCONJ
inlawrev-3793	1116	35	place	place	NOUN
inlawrev-3793	1116	36	of	of	ADP
inlawrev-3793	1116	37	publication	publication	NOUN
inlawrev-3793	1116	38	all	all	PRON
inlawrev-3793	1116	39	taken	take	VERB
inlawrev-3793	1116	40	together	together	ADV
inlawrev-3793	1116	41	showed	show	VERB
inlawrev-3793	1116	42	that	that	SCONJ
inlawrev-3793	1116	43	the	the	DET
inlawrev-3793	1116	44	electric	electric	ADJ
inlawrev-3793	1116	45	consumer	consumer	NOUN
inlawrev-3793	1116	46	was	be	AUX
inlawrev-3793	1116	47	commonly	commonly	ADV
inlawrev-3793	1116	48	understood	understand	VERB
inlawrev-3793	1116	49	to	to	PART
inlawrev-3793	1116	50	be	be	AUX
inlawrev-3793	1116	51	a	a	DET
inlawrev-3793	1116	52	newspaper	newspaper	NOUN
inlawrev-3793	1116	53	.	.	PUNCT
inlawrev-3793	1116	54	"^^^	"^^^	PUNCT
inlawrev-3793	1117	1	the	the	DET
inlawrev-3793	1117	2	idsr	idsr	NOUN
inlawrev-3793	1117	3	disagreed	disagree	VERB
inlawrev-3793	1117	4	that	that	SCONJ
inlawrev-3793	1117	5	the	the	DET
inlawrev-3793	1117	6	electric	electric	ADJ
inlawrev-3793	1117	7	consumer	consumer	NOUN
inlawrev-3793	1117	8	was	be	AUX
inlawrev-3793	1117	9	authorized	authorize	VERB
inlawrev-3793	1117	10	to	to	PART
inlawrev-3793	1117	11	carry	carry	VERB
inlawrev-3793	1117	12	legal	legal	ADJ
inlawrev-3793	1117	13	advertising	advertising	NOUN
inlawrev-3793	1117	14	,	,	PUNCT
inlawrev-3793	1117	15	but	but	CCONJ
inlawrev-3793	1117	16	the	the	DET
inlawrev-3793	1117	17	tax	tax	NOUN
inlawrev-3793	1117	18	court	court	NOUN
inlawrev-3793	1117	19	found	find	VERB
inlawrev-3793	1117	20	that	that	SCONJ
inlawrev-3793	1117	21	even	even	ADV
inlawrev-3793	1117	22	though	though	SCONJ
inlawrev-3793	1117	23	the	the	DET
inlawrev-3793	1117	24	electric	electric	NOUN
inlawrev-3793	1117	25	consumercould	consumercould	AUX
inlawrev-3793	1117	26	not	not	PART
inlawrev-3793	1117	27	carry	carry	VERB
inlawrev-3793	1117	28	legal	legal	ADJ
inlawrev-3793	1117	29	notices	notice	NOUN
inlawrev-3793	1117	30	under	under	ADP
inlawrev-3793	1117	31	indiana	indiana	PROPN
inlawrev-3793	1117	32	code	code	PROPN
inlawrev-3793	1117	33	section	section	NOUN
inlawrev-3793	1117	34	5	5	NUM
inlawrev-3793	1117	35	-	-	SYM
inlawrev-3793	1117	36	3	3	NUM
inlawrev-3793	1117	37	-	-	PUNCT
inlawrev-3793	1117	38	1	1	NUM
inlawrev-3793	1117	39	-	-	SYM
inlawrev-3793	1117	40	0.4	0.4	NUM
inlawrev-3793	1117	41	,	,	PUNCT
inlawrev-3793	1117	42	the	the	DET
inlawrev-3793	1117	43	fact	fact	NOUN
inlawrev-3793	1117	44	that	that	SCONJ
inlawrev-3793	1117	45	the	the	DET
inlawrev-3793	1117	46	electric	electric	ADJ
inlawrev-3793	1117	47	consumer	consumer	NOUN
inlawrev-3793	1117	48	was	be	AUX
inlawrev-3793	1117	49	authorized	authorize	VERB
inlawrev-3793	1117	50	by	by	ADP
inlawrev-3793	1117	51	the	the	DET
inlawrev-3793	1117	52	indiana	indiana	PROPN
inlawrev-3793	1117	53	utility	utility	PROPN
inlawrev-3793	1117	54	regulatory	regulatory	ADJ
inlawrev-3793	1117	55	commission	commission	NOUN
inlawrev-3793	1117	56	to	to	PART
inlawrev-3793	1117	57	provide	provide	VERB
inlawrev-3793	1117	58	notice	notice	NOUN
inlawrev-3793	1117	59	ofremc	ofremc	VERB
inlawrev-3793	1117	60	rate	rate	NOUN
inlawrev-3793	1117	61	changes	change	NOUN
inlawrev-3793	1117	62	was	be	AUX
inlawrev-3793	1117	63	enough	enough	ADJ
inlawrev-3793	1117	64	to	to	PART
inlawrev-3793	1117	65	satisfy	satisfy	VERB
inlawrev-3793	1117	66	this	this	DET
inlawrev-3793	1117	67	condition	condition	NOUN
inlawrev-3793	1117	68	.	.	PUNCT
inlawrev-3793	1117	69	"^^^	"^^^	PUNCT
inlawrev-3793	1118	1	also	also	ADV
inlawrev-3793	1118	2	,	,	PUNCT
inlawrev-3793	1118	3	despite	despite	SCONJ
inlawrev-3793	1118	4	evidence	evidence	NOUN
inlawrev-3793	1118	5	of	of	ADP
inlawrev-3793	1118	6	a	a	DET
inlawrev-3793	1118	7	memo	memo	NOUN
inlawrev-3793	1118	8	by	by	ADP
inlawrev-3793	1118	9	the	the	DET
inlawrev-3793	1118	10	editor	editor	NOUN
inlawrev-3793	1118	11	referring	refer	VERB
inlawrev-3793	1118	12	to	to	ADP
inlawrev-3793	1118	13	the	the	DET
inlawrev-3793	1118	14	electric	electric	ADJ
inlawrev-3793	1118	15	consumer	consumer	NOUN
inlawrev-3793	1118	16	as	as	ADP
inlawrev-3793	1118	17	a	a	DET
inlawrev-3793	1118	18	magazine	magazine	NOUN
inlawrev-3793	1118	19	and	and	CCONJ
inlawrev-3793	1118	20	the	the	DET
inlawrev-3793	1118	21	fact	fact	NOUN
inlawrev-3793	1118	22	that	that	SCONJ
inlawrev-3793	1118	23	the	the	DET
inlawrev-3793	1118	24	electric	electric	ADJ
inlawrev-3793	1118	25	consumer	consumer	NOUN
inlawrev-3793	1118	26	is	be	AUX
inlawrev-3793	1118	27	published	publish	VERB
inlawrev-3793	1118	28	in	in	ADP
inlawrev-3793	1118	29	color	color	NOUN
inlawrev-3793	1118	30	,	,	PUNCT
inlawrev-3793	1118	31	the	the	DET
inlawrev-3793	1118	32	tax	tax	NOUN
inlawrev-3793	1118	33	court	court	NOUN
inlawrev-3793	1118	34	found	find	VERB
inlawrev-3793	1118	35	this	this	DET
inlawrev-3793	1118	36	publication	publication	NOUN
inlawrev-3793	1118	37	to	to	PART
inlawrev-3793	1118	38	be	be	AUX
inlawrev-3793	1118	39	a	a	DET
inlawrev-3793	1118	40	newspaper	newspaper	NOUN
inlawrev-3793	1118	41	.	.	PUNCT
inlawrev-3793	1118	42	"^^^	"^^^	PUNCT
inlawrev-3793	1119	1	the	the	DET
inlawrev-3793	1119	2	tax	tax	NOUN
inlawrev-3793	1119	3	court	court	NOUN
inlawrev-3793	1119	4	next	next	ADV
inlawrev-3793	1119	5	found	find	VERB
inlawrev-3793	1119	6	that	that	SCONJ
inlawrev-3793	1119	7	the	the	DET
inlawrev-3793	1119	8	ability	ability	NOUN
inlawrev-3793	1119	9	for	for	ADP
inlawrev-3793	1119	10	any	any	DET
inlawrev-3793	1119	11	member	member	NOUN
inlawrev-3793	1119	12	of	of	ADP
inlawrev-3793	1119	13	the	the	DET
inlawrev-3793	1119	14	general	general	ADJ
inlawrev-3793	1119	15	public	public	NOUN
inlawrev-3793	1119	16	to	to	PART
inlawrev-3793	1119	17	subscribe	subscribe	VERB
inlawrev-3793	1119	18	to	to	ADP
inlawrev-3793	1119	19	the	the	DET
inlawrev-3793	1119	20	electric	electric	ADJ
inlawrev-3793	1119	21	consumer	consumer	NOUN
inlawrev-3793	1119	22	was	be	AUX
inlawrev-3793	1119	23	enough	enough	ADJ
inlawrev-3793	1119	24	to	to	PART
inlawrev-3793	1119	25	satisfy	satisfy	VERB
inlawrev-3793	1119	26	the	the	DET
inlawrev-3793	1119	27	general	general	ADJ
inlawrev-3793	1119	28	circulation	circulation	NOUN
inlawrev-3793	1119	29	requirement	requirement	NOUN
inlawrev-3793	1119	30	.	.	PUNCT
inlawrev-3793	1119	31	"^^^	"^^^	PUNCT
inlawrev-3793	1120	1	the	the	DET
inlawrev-3793	1120	2	idsr	idsr	NOUN
inlawrev-3793	1120	3	failed	fail	VERB
inlawrev-3793	1120	4	in	in	ADP
inlawrev-3793	1120	5	its	its	PRON
inlawrev-3793	1120	6	argument	argument	NOUN
inlawrev-3793	1120	7	that	that	SCONJ
inlawrev-3793	1120	8	in	in	ADP
inlawrev-3793	1120	9	reality	reality	NOUN
inlawrev-3793	1120	10	the	the	DET
inlawrev-3793	1120	11	subscribers	subscriber	NOUN
inlawrev-3793	1120	12	were	be	AUX
inlawrev-3793	1120	13	virtually	virtually	ADV
inlawrev-3793	1120	14	all	all	DET
inlawrev-3793	1120	15	members	member	NOUN
inlawrev-3793	1120	16	of	of	ADP
inlawrev-3793	1120	17	remc	remc	PROPN
inlawrev-3793	1120	18	.	.	PUNCT
inlawrev-3793	1120	19	"^^^	"^^^	PUNCT
inlawrev-3793	1121	1	the	the	DET
inlawrev-3793	1121	2	tax	tax	NOUN
inlawrev-3793	1121	3	court	court	NOUN
inlawrev-3793	1121	4	then	then	ADV
inlawrev-3793	1121	5	found	find	VERB
inlawrev-3793	1121	6	that	that	SCONJ
inlawrev-3793	1121	7	although	although	SCONJ
inlawrev-3793	1121	8	monthly	monthly	ADJ
inlawrev-3793	1121	9	publication	publication	NOUN
inlawrev-3793	1121	10	did	do	AUX
inlawrev-3793	1121	11	not	not	PART
inlawrev-3793	1121	12	point	point	VERB
inlawrev-3793	1121	13	toward	toward	ADP
inlawrev-3793	1121	14	the	the	DET
inlawrev-3793	1121	15	electric	electric	ADJ
inlawrev-3793	1121	16	consumer	consumer	NOUN
inlawrev-3793	1121	17	being	be	AUX
inlawrev-3793	1121	18	classified	classify	VERB
inlawrev-3793	1121	19	a	a	DET
inlawrev-3793	1121	20	newspaper	newspaper	NOUN
inlawrev-3793	1121	21	,	,	PUNCT
inlawrev-3793	1121	22	this	this	DET
inlawrev-3793	1121	23	condition	condition	NOUN
inlawrev-3793	1121	24	was	be	AUX
inlawrev-3793	1121	25	neutral	neutral	ADJ
inlawrev-3793	1121	26	and	and	CCONJ
inlawrev-3793	1121	27	,	,	PUNCT
inlawrev-3793	1121	28	standing	stand	VERB
inlawrev-3793	1121	29	alone	alone	ADV
inlawrev-3793	1121	30	,	,	PUNCT
inlawrev-3793	1121	31	was	be	AUX
inlawrev-3793	1121	32	not	not	PART
inlawrev-3793	1121	33	enough	enough	ADJ
inlawrev-3793	1121	34	to	to	PART
inlawrev-3793	1121	35	deny	deny	VERB
inlawrev-3793	1121	36	the	the	DET
inlawrev-3793	1121	37	exemption	exemption	NOUN
inlawrev-3793	1121	38	.	.	PUNCT
inlawrev-3793	1122	1	"*^	"*^	PUNCT
inlawrev-3793	1122	2	'	'	PART
inlawrev-3793	1122	3	470	470	NUM
inlawrev-3793	1122	4	.	.	PUNCT
inlawrev-3793	1123	1	i	i	PRON
inlawrev-3793	1123	2	d.	d.	PROPN
inlawrev-3793	1123	3	471	471	NUM
inlawrev-3793	1123	4	.	.	PUNCT
inlawrev-3793	1124	1	i	i	PRON
inlawrev-3793	1124	2	d.	d.	PROPN
inlawrev-3793	1124	3	all	all	PRON
inlawrev-3793	1124	4	.	.	PUNCT
inlawrev-3793	1125	1	i	i	PRON
inlawrev-3793	1125	2	d.	d.	PROPN
inlawrev-3793	1125	3	473	473	NUM
inlawrev-3793	1125	4	.	.	PUNCT
inlawrev-3793	1126	1	/^.	/^.	PUNCT
inlawrev-3793	1126	2	at	at	ADP
inlawrev-3793	1126	3	567	567	NUM
inlawrev-3793	1126	4	.	.	PUNCT
inlawrev-3793	1126	5	474	474	NUM
inlawrev-3793	1126	6	.	.	PUNCT
inlawrev-3793	1127	1	/rf	/rf	PROPN
inlawrev-3793	1127	2	.	.	PUNCT
inlawrev-3793	1128	1	at	at	ADP
inlawrev-3793	1128	2	567	567	NUM
inlawrev-3793	1128	3	-	-	SYM
inlawrev-3793	1128	4	70	70	NUM
inlawrev-3793	1128	5	.	.	PUNCT
inlawrev-3793	1128	6	475	475	NUM
inlawrev-3793	1128	7	.	.	PUNCT
inlawrev-3793	1129	1	i	i	PRON
inlawrev-3793	1129	2	d.	d.	PROPN
inlawrev-3793	1129	3	at	at	ADP
inlawrev-3793	1129	4	567	567	NUM
inlawrev-3793	1129	5	(	(	PUNCT
inlawrev-3793	1129	6	citing	cite	VERB
inlawrev-3793	1129	7	45	45	NUM
inlawrev-3793	1129	8	ind	ind	NOUN
inlawrev-3793	1129	9	.	.	PUNCT
inlawrev-3793	1130	1	admin	admin	PROPN
inlawrev-3793	1130	2	.	.	PUNCT
inlawrev-3793	1131	1	code	code	PROPN
inlawrev-3793	1131	2	2.2	2.2	NUM
inlawrev-3793	1131	3	-	-	SYM
inlawrev-3793	1131	4	5	5	NUM
inlawrev-3793	1131	5	-	-	PUNCT
inlawrev-3793	1131	6	26(g	26(g	NUM
inlawrev-3793	1131	7	)	)	PUNCT
inlawrev-3793	1131	8	(	(	PUNCT
inlawrev-3793	1131	9	2005	2005	NUM
inlawrev-3793	1131	10	)	)	PUNCT
inlawrev-3793	1131	11	)	)	PUNCT
inlawrev-3793	1131	12	.	.	PUNCT
inlawrev-3793	1132	1	476	476	X
inlawrev-3793	1132	2	.	.	PUNCT
inlawrev-3793	1133	1	i	i	PRON
inlawrev-3793	1133	2	d.	d.	PROPN
inlawrev-3793	1133	3	all	all	PRON
inlawrev-3793	1133	4	.	.	PUNCT
inlawrev-3793	1134	1	mat	mat	NOUN
inlawrev-3793	1134	2	567	567	NUM
inlawrev-3793	1134	3	-	-	SYM
inlawrev-3793	1134	4	68	68	NUM
inlawrev-3793	1134	5	.	.	PUNCT
inlawrev-3793	1134	6	478	478	NUM
inlawrev-3793	1134	7	.	.	PUNCT
inlawrev-3793	1135	1	/^.	/^.	PUNCT
inlawrev-3793	1135	2	at	at	ADP
inlawrev-3793	1135	3	568	568	NUM
inlawrev-3793	1135	4	-	-	SYM
inlawrev-3793	1135	5	69	69	NUM
inlawrev-3793	1135	6	.	.	PUNCT
inlawrev-3793	1135	7	479	479	NUM
inlawrev-3793	1135	8	.	.	PUNCT
inlawrev-3793	1136	1	i	i	PRON
inlawrev-3793	1136	2	d.	d.	PROPN
inlawrev-3793	1136	3	3x569	3x569	PROPN
inlawrev-3793	1136	4	.	.	PUNCT
inlawrev-3793	1137	1	480	480	NUM
inlawrev-3793	1137	2	.	.	PUNCT
inlawrev-3793	1138	1	i	i	PRON
inlawrev-3793	1138	2	d.	d.	PROPN
inlawrev-3793	1138	3	481	481	NUM
inlawrev-3793	1138	4	.	.	PUNCT
inlawrev-3793	1139	1	/rf	/rf	INTJ
inlawrev-3793	1139	2	.	.	PUNCT
inlawrev-3793	1140	1	at	at	ADP
inlawrev-3793	1140	2	569	569	NUM
inlawrev-3793	1140	3	-	-	SYM
inlawrev-3793	1140	4	70	70	NUM
inlawrev-3793	1140	5	.	.	PUNCT
inlawrev-3793	1140	6	1280	1280	NUM
inlawrev-3793	1140	7	indiana	indiana	PROPN
inlawrev-3793	1140	8	law	law	PROPN
inlawrev-3793	1140	9	review	review	NOUN
inlawrev-3793	1140	10	[	[	X
inlawrev-3793	1140	11	vol	vol	NOUN
inlawrev-3793	1140	12	.	.	PUNCT
inlawrev-3793	1140	13	39	39	NUM
inlawrev-3793	1140	14	:	:	SYM
inlawrev-3793	1140	15	1239	1239	NUM
inlawrev-3793	1140	16	c.	c.	NOUN
inlawrev-3793	1140	17	income	income	NOUN
inlawrev-3793	1140	18	tax	tax	NOUN
inlawrev-3793	1140	19	1	1	X
inlawrev-3793	1140	20	.	.	PUNCT
inlawrev-3793	1140	21	gundersen	gundersen	PROPN
inlawrev-3793	1140	22	v.	v.	PROPN
inlawrev-3793	1140	23	indiana	indiana	PROPN
inlawrev-3793	1140	24	department	department	PROPN
inlawrev-3793	1140	25	of	of	ADP
inlawrev-3793	1140	26	state	state	PROPN
inlawrev-3793	1140	27	revenue	revenue	NOUN
inlawrev-3793	1140	28	.	.	PUNCT
inlawrev-3793	1141	1	"^^^—^joe	"^^^—^joe	PROPN
inlawrev-3793	1141	2	gunderson	gunderson	PROPN
inlawrev-3793	1141	3	(	(	PUNCT
inlawrev-3793	1141	4	"	"	PUNCT
inlawrev-3793	1141	5	gunderson	gunderson	PROPN
inlawrev-3793	1141	6	"	"	PUNCT
inlawrev-3793	1141	7	)	)	PUNCT
inlawrev-3793	1141	8	appealed	appeal	VERB
inlawrev-3793	1141	9	the	the	DET
inlawrev-3793	1141	10	idsr	idsr	NOUN
inlawrev-3793	1141	11	's	's	PART
inlawrev-3793	1141	12	denial	denial	NOUN
inlawrev-3793	1141	13	of	of	ADP
inlawrev-3793	1141	14	his	his	PRON
inlawrev-3793	1141	15	claims	claim	NOUN
inlawrev-3793	1141	16	for	for	ADP
inlawrev-3793	1141	17	refund	refund	NOUN
inlawrev-3793	1141	18	of	of	ADP
inlawrev-3793	1141	19	income	income	NOUN
inlawrev-3793	1141	20	taxes	taxis	NOUN
inlawrev-3793	1141	21	paid	pay	VERB
inlawrev-3793	1141	22	in	in	ADP
inlawrev-3793	1141	23	2000	2000	NUM
inlawrev-3793	1141	24	and	and	CCONJ
inlawrev-3793	1141	25	2001."^^^	2001."^^^	NUM
inlawrev-3793	1141	26	the	the	DET
inlawrev-3793	1141	27	issue	issue	NOUN
inlawrev-3793	1141	28	for	for	ADP
inlawrev-3793	1141	29	the	the	DET
inlawrev-3793	1141	30	tax	tax	NOUN
inlawrev-3793	1141	31	court	court	NOUN
inlawrev-3793	1141	32	was	be	AUX
inlawrev-3793	1141	33	"	"	PUNCT
inlawrev-3793	1141	34	whether	whether	SCONJ
inlawrev-3793	1141	35	the	the	DET
inlawrev-3793	1141	36	statute	statute	NOUN
inlawrev-3793	1141	37	of	of	ADP
inlawrev-3793	1141	38	limitation	limitation	NOUN
inlawrev-3793	1141	39	that	that	PRON
inlawrev-3793	1141	40	applies	apply	VERB
inlawrev-3793	1141	41	to	to	PART
inlawrev-3793	1141	42	refund	refund	VERB
inlawrev-3793	1141	43	claims	claim	NOUN
inlawrev-3793	1141	44	also	also	ADV
inlawrev-3793	1141	45	applies	apply	VERB
inlawrev-3793	1141	46	to	to	ADP
inlawrev-3793	1141	47	[	[	X
inlawrev-3793	1141	48	gunderson	gunderson	PROPN
inlawrev-3793	1141	49	'	'	PART
inlawrev-3793	1141	50	s	s	PROPN
inlawrev-3793	1141	51	]	]	X
inlawrev-3793	1141	52	request	request	NOUN
inlawrev-3793	1141	53	to	to	PART
inlawrev-3793	1141	54	have	have	AUX
inlawrev-3793	1141	55	excess	excess	ADJ
inlawrev-3793	1141	56	tax	tax	NOUN
inlawrev-3793	1141	57	payments	payment	NOUN
inlawrev-3793	1141	58	applied	apply	VERB
inlawrev-3793	1141	59	toward	toward	ADP
inlawrev-3793	1141	60	future	future	ADJ
inlawrev-3793	1141	61	tax	tax	NOUN
inlawrev-3793	1141	62	liabilities	liability	NOUN
inlawrev-3793	1141	63	.	.	PUNCT
inlawrev-3793	1142	1	'	'	PUNCT
inlawrev-3793	1142	2	"	"	PUNCT
inlawrev-3793	1142	3	^^"^	^^"^	X
inlawrev-3793	1142	4	because	because	SCONJ
inlawrev-3793	1142	5	gunderson	gunderson	PROPN
inlawrev-3793	1142	6	filed	file	VERB
inlawrev-3793	1142	7	his	his	PRON
inlawrev-3793	1142	8	returns	return	NOUN
inlawrev-3793	1142	9	more	more	ADJ
inlawrev-3793	1142	10	than	than	ADP
inlawrev-3793	1142	11	two	two	NUM
inlawrev-3793	1142	12	years	year	NOUN
inlawrev-3793	1142	13	after	after	ADP
inlawrev-3793	1142	14	the	the	DET
inlawrev-3793	1142	15	due	due	ADJ
inlawrev-3793	1142	16	date	date	NOUN
inlawrev-3793	1142	17	and	and	CCONJ
inlawrev-3793	1142	18	was	be	AUX
inlawrev-3793	1142	19	past	past	ADP
inlawrev-3793	1142	20	the	the	DET
inlawrev-3793	1142	21	deadline	deadline	NOUN
inlawrev-3793	1142	22	for	for	ADP
inlawrev-3793	1142	23	refunds	refund	NOUN
inlawrev-3793	1142	24	in	in	ADP
inlawrev-3793	1142	25	indiana	indiana	PROPN
inlawrev-3793	1142	26	code	code	PROPN
inlawrev-3793	1142	27	section	section	NOUN
inlawrev-3793	1142	28	6	6	NUM
inlawrev-3793	1142	29	-	-	SYM
inlawrev-3793	1142	30	3	3	NUM
inlawrev-3793	1142	31	-	-	PUNCT
inlawrev-3793	1142	32	4	4	NUM
inlawrev-3793	1142	33	-	-	NUM
inlawrev-3793	1142	34	8(h	8(h	NUM
inlawrev-3793	1142	35	)	)	PUNCT
inlawrev-3793	1142	36	,	,	PUNCT
inlawrev-3793	1142	37	the	the	DET
inlawrev-3793	1142	38	idsr	idsr	NOUN
inlawrev-3793	1142	39	denied	deny	VERB
inlawrev-3793	1142	40	his	his	PRON
inlawrev-3793	1142	41	claim	claim	NOUN
inlawrev-3793	1142	42	for	for	ADP
inlawrev-3793	1142	43	refund	refund	NOUN
inlawrev-3793	1142	44	.	.	PUNCT
inlawrev-3793	1143	1	"^^^	"^^^	PUNCT
inlawrev-3793	1144	1	gunderson	gunderson	PROPN
inlawrev-3793	1144	2	then	then	ADV
inlawrev-3793	1144	3	asked	ask	VERB
inlawrev-3793	1144	4	that	that	SCONJ
inlawrev-3793	1144	5	the	the	DET
inlawrev-3793	1144	6	overpayments	overpayment	NOUN
inlawrev-3793	1144	7	be	be	AUX
inlawrev-3793	1144	8	applied	apply	VERB
inlawrev-3793	1144	9	to	to	ADP
inlawrev-3793	1144	10	his	his	PRON
inlawrev-3793	1144	11	2004	2004	NUM
inlawrev-3793	1144	12	liability	liability	NOUN
inlawrev-3793	1144	13	,	,	PUNCT
inlawrev-3793	1144	14	and	and	CCONJ
inlawrev-3793	1144	15	the	the	DET
inlawrev-3793	1144	16	idsr	idsr	NOUN
inlawrev-3793	1144	17	,	,	PUNCT
inlawrev-3793	1144	18	citing	cite	VERB
inlawrev-3793	1144	19	the	the	DET
inlawrev-3793	1144	20	same	same	ADJ
inlawrev-3793	1144	21	statute	statute	NOUN
inlawrev-3793	1144	22	of	of	ADP
inlawrev-3793	1144	23	limitations	limitation	NOUN
inlawrev-3793	1144	24	,	,	PUNCT
inlawrev-3793	1144	25	denied	deny	VERB
inlawrev-3793	1144	26	his	his	PRON
inlawrev-3793	1144	27	claim	claim	NOUN
inlawrev-3793	1144	28	.	.	PUNCT
inlawrev-3793	1144	29	"^^^	"^^^	PUNCT
inlawrev-3793	1145	1	the	the	DET
inlawrev-3793	1145	2	tax	tax	NOUN
inlawrev-3793	1145	3	court	court	NOUN
inlawrev-3793	1145	4	found	find	VERB
inlawrev-3793	1145	5	that	that	SCONJ
inlawrev-3793	1145	6	the	the	DET
inlawrev-3793	1145	7	idsr	idsr	NOUN
inlawrev-3793	1145	8	's	's	PART
inlawrev-3793	1145	9	interpretation	interpretation	NOUN
inlawrev-3793	1145	10	of	of	ADP
inlawrev-3793	1145	11	the	the	DET
inlawrev-3793	1145	12	statute	statute	NOUN
inlawrev-3793	1145	13	,	,	PUNCT
inlawrev-3793	1145	14	which	which	PRON
inlawrev-3793	1145	15	applied	apply	VERB
inlawrev-3793	1145	16	the	the	DET
inlawrev-3793	1145	17	statute	statute	NOUN
inlawrev-3793	1145	18	of	of	ADP
inlawrev-3793	1145	19	limitations	limitation	NOUN
inlawrev-3793	1145	20	to	to	ADP
inlawrev-3793	1145	21	refunds	refund	NOUN
inlawrev-3793	1145	22	as	as	ADV
inlawrev-3793	1145	23	well	well	ADV
inlawrev-3793	1145	24	as	as	ADP
inlawrev-3793	1145	25	credits	credit	NOUN
inlawrev-3793	1145	26	,	,	PUNCT
inlawrev-3793	1145	27	was	be	AUX
inlawrev-3793	1145	28	correct	correct	ADJ
inlawrev-3793	1145	29	.	.	PUNCT
inlawrev-3793	1145	30	"^^^	"^^^	PUNCT
inlawrev-3793	1146	1	the	the	DET
inlawrev-3793	1146	2	tax	tax	NOUN
inlawrev-3793	1146	3	court	court	NOUN
inlawrev-3793	1146	4	held	hold	VERB
inlawrev-3793	1146	5	that	that	SCONJ
inlawrev-3793	1146	6	if	if	SCONJ
inlawrev-3793	1146	7	the	the	DET
inlawrev-3793	1146	8	statute	statute	NOUN
inlawrev-3793	1146	9	was	be	AUX
inlawrev-3793	1146	10	applied	apply	VERB
inlawrev-3793	1146	11	as	as	SCONJ
inlawrev-3793	1146	12	gunderson	gunderson	PROPN
inlawrev-3793	1146	13	interpreted	interpret	VERB
inlawrev-3793	1146	14	it	it	PRON
inlawrev-3793	1146	15	,	,	PUNCT
inlawrev-3793	1146	16	the	the	DET
inlawrev-3793	1146	17	statute	statute	NOUN
inlawrev-3793	1146	18	of	of	ADP
inlawrev-3793	1146	19	limitation	limitation	NOUN
inlawrev-3793	1146	20	would	would	AUX
inlawrev-3793	1146	21	be	be	AUX
inlawrev-3793	1146	22	circumvented	circumvent	VERB
inlawrev-3793	1146	23	and	and	CCONJ
inlawrev-3793	1146	24	would	would	AUX
inlawrev-3793	1146	25	effectively	effectively	ADV
inlawrev-3793	1146	26	make	make	VERB
inlawrev-3793	1146	27	part	part	NOUN
inlawrev-3793	1146	28	of	of	ADP
inlawrev-3793	1146	29	the	the	DET
inlawrev-3793	1146	30	statute	statute	NOUN
inlawrev-3793	1146	31	meaningless	meaningless	ADJ
inlawrev-3793	1146	32	.	.	PUNCT
inlawrev-3793	1146	33	"^^^	"^^^	X
inlawrev-3793	1147	1	2	2	NUM
inlawrev-3793	1147	2	.	.	X
inlawrev-3793	1147	3	u	u	ADJ
inlawrev-3793	1147	4	-	-	ADJ
inlawrev-3793	1147	5	haul	haul	ADJ
inlawrev-3793	1147	6	international	international	PROPN
inlawrev-3793	1147	7	,	,	PUNCT
inlawrev-3793	1147	8	inc	inc	PROPN
inlawrev-3793	1147	9	.	.	PROPN
inlawrev-3793	1148	1	v.	v.	PROPN
inlawrev-3793	1148	2	indiana	indiana	PROPN
inlawrev-3793	1148	3	department	department	PROPN
inlawrev-3793	1148	4	of	of	ADP
inlawrev-3793	1148	5	state	state	PROPN
inlawrev-3793	1148	6	revenue	revenue	NOUN
inlawrev-3793	1148	7	.	.	PUNCT
inlawrev-3793	1149	1	"^^^	"^^^	PUNCT
inlawrev-3793	1150	1	—	—	PUNCT
inlawrev-3793	1150	2	u	u	NOUN
inlawrev-3793	1150	3	-	-	ADJ
inlawrev-3793	1150	4	haul	haul	ADJ
inlawrev-3793	1150	5	international	international	ADJ
inlawrev-3793	1150	6	(	(	PUNCT
inlawrev-3793	1150	7	"	"	PUNCT
inlawrev-3793	1150	8	uhi	uhi	NOUN
inlawrev-3793	1150	9	"	"	PUNCT
inlawrev-3793	1150	10	)	)	PUNCT
inlawrev-3793	1150	11	appealed	appeal	VERB
inlawrev-3793	1150	12	assessment	assessment	NOUN
inlawrev-3793	1150	13	of	of	ADP
inlawrev-3793	1150	14	gross	gross	ADJ
inlawrev-3793	1150	15	income	income	NOUN
inlawrev-3793	1150	16	tax	tax	NOUN
inlawrev-3793	1150	17	by	by	ADP
inlawrev-3793	1150	18	the	the	DET
inlawrev-3793	1150	19	idsr	idsr	NOUN
inlawrev-3793	1150	20	on	on	ADP
inlawrev-3793	1150	21	100	100	NUM
inlawrev-3793	1150	22	%	%	NOUN
inlawrev-3793	1150	23	of	of	ADP
inlawrev-3793	1150	24	certain	certain	ADJ
inlawrev-3793	1150	25	rental	rental	ADJ
inlawrev-3793	1150	26	receipts	receipt	NOUN
inlawrev-3793	1150	27	in	in	ADP
inlawrev-3793	1150	28	1988	1988	NUM
inlawrev-3793	1150	29	,	,	PUNCT
inlawrev-3793	1150	30	1989	1989	NUM
inlawrev-3793	1150	31	,	,	PUNCT
inlawrev-3793	1150	32	1993	1993	NUM
inlawrev-3793	1150	33	,	,	PUNCT
inlawrev-3793	1150	34	1994	1994	NUM
inlawrev-3793	1150	35	,	,	PUNCT
inlawrev-3793	1150	36	and	and	CCONJ
inlawrev-3793	1150	37	1995.^^^	1995.^^^	NUM
inlawrev-3793	1150	38	uhi	uhi	NOUN
inlawrev-3793	1150	39	is	be	AUX
inlawrev-3793	1150	40	a	a	DET
inlawrev-3793	1150	41	nevada	nevada	PROPN
inlawrev-3793	1150	42	corporation	corporation	NOUN
inlawrev-3793	1150	43	located	locate	VERB
inlawrev-3793	1150	44	in	in	ADP
inlawrev-3793	1150	45	arizona	arizona	PROPN
inlawrev-3793	1150	46	,	,	PUNCT
inlawrev-3793	1150	47	and	and	CCONJ
inlawrev-3793	1150	48	is	be	AUX
inlawrev-3793	1150	49	part	part	NOUN
inlawrev-3793	1150	50	of	of	ADP
inlawrev-3793	1150	51	the	the	DET
inlawrev-3793	1150	52	u	u	ADJ
inlawrev-3793	1150	53	-	-	ADJ
inlawrev-3793	1150	54	haul	haul	ADJ
inlawrev-3793	1150	55	system	system	NOUN
inlawrev-3793	1150	56	.	.	PUNCT
inlawrev-3793	1151	1	"^^	"^^	PROPN
inlawrev-3793	1151	2	'	'	PUNCT
inlawrev-3793	1151	3	the	the	DET
inlawrev-3793	1151	4	system	system	NOUN
inlawrev-3793	1151	5	has	have	VERB
inlawrev-3793	1151	6	four	four	NUM
inlawrev-3793	1151	7	groups	group	NOUN
inlawrev-3793	1151	8	:	:	PUNCT
inlawrev-3793	1151	9	"	"	PUNCT
inlawrev-3793	1151	10	(	(	PUNCT
inlawrev-3793	1151	11	1	1	X
inlawrev-3793	1151	12	)	)	PUNCT
inlawrev-3793	1151	13	fleet	fleet	NOUN
inlawrev-3793	1151	14	owners	owner	NOUN
inlawrev-3793	1151	15	;	;	PUNCT
inlawrev-3793	1151	16	(	(	PUNCT
inlawrev-3793	1151	17	2	2	X
inlawrev-3793	1151	18	)	)	PUNCT
inlawrev-3793	1151	19	rental	rental	ADJ
inlawrev-3793	1151	20	companies	company	NOUN
inlawrev-3793	1151	21	;	;	PUNCT
inlawrev-3793	1151	22	(	(	PUNCT
inlawrev-3793	1151	23	3	3	X
inlawrev-3793	1151	24	)	)	PUNCT
inlawrev-3793	1151	25	rental	rental	ADJ
inlawrev-3793	1151	26	dealers	dealer	NOUN
inlawrev-3793	1151	27	;	;	PUNCT
inlawrev-3793	1151	28	and	and	CCONJ
inlawrev-3793	1151	29	(	(	PUNCT
inlawrev-3793	1151	30	4	4	X
inlawrev-3793	1151	31	)	)	PUNCT
inlawrev-3793	1151	32	uhi	uhi	NOUN
inlawrev-3793	1151	33	.	.	PUNCT
inlawrev-3793	1152	1	these	these	DET
inlawrev-3793	1152	2	four	four	NUM
inlawrev-3793	1152	3	groups	group	NOUN
inlawrev-3793	1152	4	are	be	AUX
inlawrev-3793	1152	5	bound	bind	VERB
inlawrev-3793	1152	6	together	together	ADV
inlawrev-3793	1152	7	by	by	ADP
inlawrev-3793	1152	8	a	a	DET
inlawrev-3793	1152	9	series	series	NOUN
inlawrev-3793	1152	10	of	of	ADP
inlawrev-3793	1152	11	contractual	contractual	ADJ
inlawrev-3793	1152	12	relationships	relationship	NOUN
inlawrev-3793	1152	13	,	,	PUNCT
inlawrev-3793	1152	14	with	with	ADP
inlawrev-3793	1152	15	uhi	uhi	ADJ
inlawrev-3793	1152	16	controlling	control	VERB
inlawrev-3793	1152	17	the	the	DET
inlawrev-3793	1152	18	form	form	NOUN
inlawrev-3793	1152	19	,	,	PUNCT
inlawrev-3793	1152	20	terms	term	NOUN
inlawrev-3793	1152	21	,	,	PUNCT
inlawrev-3793	1152	22	and	and	CCONJ
inlawrev-3793	1152	23	conditions	condition	NOUN
inlawrev-3793	1152	24	of	of	ADP
inlawrev-3793	1152	25	each	each	DET
inlawrev-3793	1152	26	contract	contract	NOUN
inlawrev-3793	1152	27	.	.	PUNCT
inlawrev-3793	1153	1	'"^^^	'"^^^	PROPN
inlawrev-3793	1153	2	uhi	uhi	PROPN
inlawrev-3793	1153	3	receives	receive	VERB
inlawrev-3793	1153	4	fees	fee	NOUN
inlawrev-3793	1153	5	and	and	CCONJ
inlawrev-3793	1153	6	only	only	ADV
inlawrev-3793	1153	7	fees	fee	NOUN
inlawrev-3793	1153	8	from	from	ADP
inlawrev-3793	1153	9	the	the	DET
inlawrev-3793	1153	10	other	other	ADJ
inlawrev-3793	1153	11	three	three	NUM
inlawrev-3793	1153	12	groups	group	NOUN
inlawrev-3793	1153	13	for	for	ADP
inlawrev-3793	1153	14	its	its	PRON
inlawrev-3793	1153	15	services	service	NOUN
inlawrev-3793	1153	16	.	.	PUNCT
inlawrev-3793	1154	1	"	"	PUNCT
inlawrev-3793	1154	2	^^^	^^^	X
inlawrev-3793	1154	3	uhi	uhi	NOUN
inlawrev-3793	1154	4	never	never	ADV
inlawrev-3793	1154	5	had	have	VERB
inlawrev-3793	1154	6	an	an	DET
inlawrev-3793	1154	7	office	office	NOUN
inlawrev-3793	1154	8	,	,	PUNCT
inlawrev-3793	1154	9	warehouse	warehouse	NOUN
inlawrev-3793	1154	10	,	,	PUNCT
inlawrev-3793	1154	11	retail	retail	ADJ
inlawrev-3793	1154	12	outlet	outlet	NOUN
inlawrev-3793	1154	13	,	,	PUNCT
inlawrev-3793	1154	14	or	or	CCONJ
inlawrev-3793	1154	15	any	any	DET
inlawrev-3793	1154	16	other	other	ADJ
inlawrev-3793	1154	17	type	type	NOUN
inlawrev-3793	1154	18	of	of	ADP
inlawrev-3793	1154	19	business	business	NOUN
inlawrev-3793	1154	20	location	location	NOUN
inlawrev-3793	1154	21	in	in	ADP
inlawrev-3793	1154	22	indiana	indiana	PROPN
inlawrev-3793	1154	23	,	,	PUNCT
inlawrev-3793	1154	24	never	never	ADV
inlawrev-3793	1154	25	owned	own	VERB
inlawrev-3793	1154	26	any	any	DET
inlawrev-3793	1154	27	tangible	tangible	ADJ
inlawrev-3793	1154	28	property	property	NOUN
inlawrev-3793	1154	29	in	in	ADP
inlawrev-3793	1154	30	indiana	indiana	PROPN
inlawrev-3793	1154	31	,	,	PUNCT
inlawrev-3793	1154	32	never	never	ADV
inlawrev-3793	1154	33	had	have	VERB
inlawrev-3793	1154	34	any	any	DET
inlawrev-3793	1154	35	employees	employee	NOUN
inlawrev-3793	1154	36	located	locate	VERB
inlawrev-3793	1154	37	in	in	ADP
inlawrev-3793	1154	38	indiana	indiana	PROPN
inlawrev-3793	1154	39	,	,	PUNCT
inlawrev-3793	1154	40	and	and	CCONJ
inlawrev-3793	1154	41	never	never	ADV
inlawrev-3793	1154	42	performed	perform	VERB
inlawrev-3793	1154	43	any	any	DET
inlawrev-3793	1154	44	services	service	NOUN
inlawrev-3793	1154	45	in	in	ADP
inlawrev-3793	1154	46	indiana	indiana	PROPN
inlawrev-3793	1154	47	.	.	PUNCT
inlawrev-3793	1155	1	at	at	ADP
inlawrev-3793	1155	2	all	all	DET
inlawrev-3793	1155	3	times	time	NOUN
inlawrev-3793	1155	4	,	,	PUNCT
inlawrev-3793	1155	5	uhi	uhi	NOUN
inlawrev-3793	1155	6	conducted	conduct	VERB
inlawrev-3793	1155	7	its	its	PRON
inlawrev-3793	1155	8	business	business	NOUN
inlawrev-3793	1155	9	activities	activity	NOUN
inlawrev-3793	1155	10	entirely	entirely	ADV
inlawrev-3793	1155	11	at	at	ADP
inlawrev-3793	1155	12	its	its	PRON
inlawrev-3793	1155	13	headquarters	headquarters	NOUN
inlawrev-3793	1155	14	in	in	ADP
inlawrev-3793	1155	15	phoenix	phoenix	PROPN
inlawrev-3793	1155	16	,	,	PUNCT
inlawrev-3793	1155	17	arizona	arizona	PROPN
inlawrev-3793	1155	18	.	.	PUNCT
inlawrev-3793	1155	19	'^^'^	'^^'^	PROPN
inlawrev-3793	1156	1	482	482	NUM
inlawrev-3793	1156	2	.	.	PROPN
inlawrev-3793	1156	3	831	831	NUM
inlawrev-3793	1156	4	n.e.2d	n.e.2d	NOUN
inlawrev-3793	1156	5	1274	1274	NUM
inlawrev-3793	1156	6	(	(	PUNCT
inlawrev-3793	1156	7	ind	ind	NOUN
inlawrev-3793	1156	8	.	.	PUNCT
inlawrev-3793	1157	1	tax	tax	PROPN
inlawrev-3793	1157	2	ct	ct	PROPN
inlawrev-3793	1157	3	.	.	PROPN
inlawrev-3793	1157	4	2005	2005	NUM
inlawrev-3793	1157	5	)	)	PUNCT
inlawrev-3793	1157	6	.	.	PUNCT
inlawrev-3793	1158	1	483	483	NUM
inlawrev-3793	1158	2	.	.	PUNCT
inlawrev-3793	1159	1	i	i	PRON
inlawrev-3793	1159	2	d.	d.	PROPN
inlawrev-3793	1159	3	at	at	ADP
inlawrev-3793	1159	4	1274	1274	NUM
inlawrev-3793	1159	5	.	.	PUNCT
inlawrev-3793	1160	1	484	484	NUM
inlawrev-3793	1160	2	.	.	PUNCT
inlawrev-3793	1161	1	i	i	PRON
inlawrev-3793	1161	2	d.	d.	PROPN
inlawrev-3793	1161	3	485	485	NUM
inlawrev-3793	1161	4	.	.	PUNCT
inlawrev-3793	1162	1	i	i	PRON
inlawrev-3793	1162	2	d.	d.	PROPN
inlawrev-3793	1162	3	at	at	ADP
inlawrev-3793	1162	4	1274	1274	NUM
inlawrev-3793	1162	5	-	-	SYM
inlawrev-3793	1162	6	75	75	NUM
inlawrev-3793	1162	7	.	.	PUNCT
inlawrev-3793	1162	8	486	486	NUM
inlawrev-3793	1162	9	.	.	PUNCT
inlawrev-3793	1163	1	i	i	PRON
inlawrev-3793	1163	2	d.	d.	PROPN
inlawrev-3793	1163	3	at	at	ADP
inlawrev-3793	1163	4	1275	1275	NUM
inlawrev-3793	1163	5	.	.	PUNCT
inlawrev-3793	1164	1	487	487	NUM
inlawrev-3793	1164	2	.	.	PUNCT
inlawrev-3793	1165	1	i	i	PRON
inlawrev-3793	1165	2	d.	d.	PROPN
inlawrev-3793	1165	3	at	at	ADP
inlawrev-3793	1165	4	1276	1276	NUM
inlawrev-3793	1165	5	-	-	SYM
inlawrev-3793	1165	6	77	77	NUM
inlawrev-3793	1165	7	.	.	PUNCT
inlawrev-3793	1166	1	488	488	NUM
inlawrev-3793	1166	2	.	.	PUNCT
inlawrev-3793	1167	1	i	i	PRON
inlawrev-3793	1167	2	d.	d.	PROPN
inlawrev-3793	1167	3	at	at	ADP
inlawrev-3793	1167	4	1276	1276	NUM
inlawrev-3793	1167	5	.	.	PUNCT
inlawrev-3793	1168	1	489	489	NUM
inlawrev-3793	1168	2	.	.	PUNCT
inlawrev-3793	1169	1	826	826	NUM
inlawrev-3793	1169	2	n.e.2d	n.e.2d	NUM
inlawrev-3793	1169	3	713	713	NUM
inlawrev-3793	1169	4	(	(	PUNCT
inlawrev-3793	1169	5	ind	ind	NOUN
inlawrev-3793	1169	6	.	.	PUNCT
inlawrev-3793	1170	1	tax	tax	PROPN
inlawrev-3793	1170	2	ct	ct	PROPN
inlawrev-3793	1170	3	.	.	PROPN
inlawrev-3793	1170	4	)	)	PUNCT
inlawrev-3793	1170	5	,	,	PUNCT
inlawrev-3793	1170	6	review	review	NOUN
inlawrev-3793	1170	7	denied	deny	VERB
inlawrev-3793	1170	8	.	.	PUNCT
inlawrev-3793	1171	1	841	841	NUM
inlawrev-3793	1171	2	n.e.2d	n.e.2d	NOUN
inlawrev-3793	1171	3	181	181	NUM
inlawrev-3793	1171	4	(	(	PUNCT
inlawrev-3793	1171	5	ind	ind	NOUN
inlawrev-3793	1171	6	.	.	PROPN
inlawrev-3793	1171	7	2005	2005	NUM
inlawrev-3793	1171	8	)	)	PUNCT
inlawrev-3793	1171	9	490	490	NUM
inlawrev-3793	1171	10	.	.	X
inlawrev-3793	1171	11	mat	mat	PROPN
inlawrev-3793	1171	12	714	714	NUM
inlawrev-3793	1171	13	.	.	PUNCT
inlawrev-3793	1171	14	491	491	NUM
inlawrev-3793	1171	15	.	.	PUNCT
inlawrev-3793	1172	1	i	i	PRON
inlawrev-3793	1172	2	d.	d.	PROPN
inlawrev-3793	1172	3	492	492	NUM
inlawrev-3793	1172	4	.	.	PUNCT
inlawrev-3793	1173	1	i	i	PRON
inlawrev-3793	1173	2	d.	d.	PROPN
inlawrev-3793	1173	3	493	493	NUM
inlawrev-3793	1173	4	.	.	PUNCT
inlawrev-3793	1174	1	/^.	/^.	PUNCT
inlawrev-3793	1175	1	at	at	ADP
inlawrev-3793	1175	2	715	715	NUM
inlawrev-3793	1175	3	.	.	PUNCT
inlawrev-3793	1176	1	494	494	NUM
inlawrev-3793	1176	2	.	.	PUNCT
inlawrev-3793	1177	1	i	i	PRON
inlawrev-3793	1177	2	d.	d.	PROPN
inlawrev-3793	1177	3	2006	2006	NUM
inlawrev-3793	1177	4	]	]	PUNCT
inlawrev-3793	1177	5	tax	tax	NOUN
inlawrev-3793	1177	6	law	law	NOUN
inlawrev-3793	1177	7	1281	1281	NUM
inlawrev-3793	1177	8	the	the	DET
inlawrev-3793	1177	9	bdsr	bdsr	NOUN
inlawrev-3793	1177	10	tried	try	VERB
inlawrev-3793	1177	11	to	to	PART
inlawrev-3793	1177	12	assess	assess	VERB
inlawrev-3793	1177	13	the	the	DET
inlawrev-3793	1177	14	rental	rental	ADJ
inlawrev-3793	1177	15	companies	company	NOUN
inlawrev-3793	1177	16	,	,	PUNCT
inlawrev-3793	1177	17	but	but	CCONJ
inlawrev-3793	1177	18	when	when	SCONJ
inlawrev-3793	1177	19	the	the	DET
inlawrev-3793	1177	20	tax	tax	NOUN
inlawrev-3793	1177	21	court	court	NOUN
inlawrev-3793	1177	22	held	hold	VERB
inlawrev-3793	1177	23	that	that	SCONJ
inlawrev-3793	1177	24	the	the	DET
inlawrev-3793	1177	25	rental	rental	ADJ
inlawrev-3793	1177	26	companies	company	NOUN
inlawrev-3793	1177	27	were	be	AUX
inlawrev-3793	1177	28	not	not	PART
inlawrev-3793	1177	29	liable	liable	ADJ
inlawrev-3793	1177	30	for	for	ADP
inlawrev-3793	1177	31	100	100	NUM
inlawrev-3793	1177	32	%	%	NOUN
inlawrev-3793	1177	33	of	of	ADP
inlawrev-3793	1177	34	the	the	DET
inlawrev-3793	1177	35	receipts/^^	receipts/^^	NOUN
inlawrev-3793	1177	36	the	the	DET
inlawrev-3793	1177	37	idsr	idsr	NOUN
inlawrev-3793	1177	38	then	then	ADV
inlawrev-3793	1177	39	assessed	assess	VERB
inlawrev-3793	1177	40	uhi	uhi	NOUN
inlawrev-3793	1177	41	for	for	ADP
inlawrev-3793	1177	42	the	the	DET
inlawrev-3793	1177	43	tax	tax	NOUN
inlawrev-3793	1177	44	on	on	ADP
inlawrev-3793	1177	45	the	the	DET
inlawrev-3793	1177	46	receipts	receipt	NOUN
inlawrev-3793	1177	47	.	.	PUNCT
inlawrev-3793	1178	1	'^^^	'^^^	AUX
inlawrev-3793	1178	2	the	the	DET
inlawrev-3793	1178	3	idsr	idsr	NOUN
inlawrev-3793	1178	4	and	and	CCONJ
inlawrev-3793	1178	5	uhi	uhi	ADJ
inlawrev-3793	1178	6	stipulated	stipulate	VERB
inlawrev-3793	1178	7	to	to	ADP
inlawrev-3793	1178	8	these	these	DET
inlawrev-3793	1178	9	facts	fact	NOUN
inlawrev-3793	1178	10	and	and	CCONJ
inlawrev-3793	1178	11	filed	file	VERB
inlawrev-3793	1178	12	cross	cross	NOUN
inlawrev-3793	1178	13	motions	motion	NOUN
inlawrev-3793	1178	14	for	for	ADP
inlawrev-3793	1178	15	summary	summary	NOUN
inlawrev-3793	1178	16	judgment	judgment	NOUN
inlawrev-3793	1178	17	.	.	PUNCT
inlawrev-3793	1179	1	"^^^	"^^^	PUNCT
inlawrev-3793	1180	1	the	the	DET
inlawrev-3793	1180	2	tax	tax	NOUN
inlawrev-3793	1180	3	court	court	NOUN
inlawrev-3793	1180	4	found	find	VERB
inlawrev-3793	1180	5	that	that	SCONJ
inlawrev-3793	1180	6	as	as	ADP
inlawrev-3793	1180	7	a	a	DET
inlawrev-3793	1180	8	non	non	ADJ
inlawrev-3793	1180	9	-	-	ADJ
inlawrev-3793	1180	10	resident	resident	ADJ
inlawrev-3793	1180	11	uhi	uhi	NOUN
inlawrev-3793	1180	12	was	be	AUX
inlawrev-3793	1180	13	only	only	ADV
inlawrev-3793	1180	14	liable	liable	ADJ
inlawrev-3793	1180	15	for	for	ADP
inlawrev-3793	1180	16	tax	tax	NOUN
inlawrev-3793	1180	17	on	on	ADP
inlawrev-3793	1180	18	income	income	NOUN
inlawrev-3793	1180	19	derived	derive	VERB
inlawrev-3793	1180	20	from	from	ADP
inlawrev-3793	1180	21	sources	source	NOUN
inlawrev-3793	1180	22	within	within	ADP
inlawrev-3793	1180	23	indiana/^^	indiana/^^	PROPN
inlawrev-3793	1181	1	the	the	DET
inlawrev-3793	1181	2	tax	tax	NOUN
inlawrev-3793	1181	3	court	court	NOUN
inlawrev-3793	1181	4	found	find	VERB
inlawrev-3793	1181	5	that	that	SCONJ
inlawrev-3793	1181	6	the	the	DET
inlawrev-3793	1181	7	critical	critical	ADJ
inlawrev-3793	1181	8	transactions	transaction	NOUN
inlawrev-3793	1181	9	in	in	ADP
inlawrev-3793	1181	10	this	this	DET
inlawrev-3793	1181	11	case	case	NOUN
inlawrev-3793	1181	12	all	all	PRON
inlawrev-3793	1181	13	took	take	VERB
inlawrev-3793	1181	14	place	place	NOUN
inlawrev-3793	1181	15	outside	outside	ADP
inlawrev-3793	1181	16	of	of	ADP
inlawrev-3793	1181	17	indiana	indiana	PROPN
inlawrev-3793	1181	18	because	because	SCONJ
inlawrev-3793	1181	19	all	all	PRON
inlawrev-3793	1181	20	of	of	ADP
inlawrev-3793	1181	21	uhfs	uhfs	ADJ
inlawrev-3793	1181	22	services	service	NOUN
inlawrev-3793	1181	23	were	be	AUX
inlawrev-3793	1181	24	completely	completely	ADV
inlawrev-3793	1181	25	rendered	render	VERB
inlawrev-3793	1181	26	wholly	wholly	ADV
inlawrev-3793	1181	27	outside	outside	ADP
inlawrev-3793	1181	28	the	the	DET
inlawrev-3793	1181	29	state	state	NOUN
inlawrev-3793	1181	30	.	.	PUNCT
inlawrev-3793	1181	31	"^^^	"^^^	PUNCT
inlawrev-3793	1182	1	the	the	DET
inlawrev-3793	1182	2	idsr	idsr	NOUN
inlawrev-3793	1182	3	claimed	claim	VERB
inlawrev-3793	1182	4	that	that	SCONJ
inlawrev-3793	1182	5	they	they	PRON
inlawrev-3793	1182	6	were	be	AUX
inlawrev-3793	1182	7	not	not	PART
inlawrev-3793	1182	8	trying	try	VERB
inlawrev-3793	1182	9	to	to	PART
inlawrev-3793	1182	10	tax	tax	VERB
inlawrev-3793	1182	11	the	the	DET
inlawrev-3793	1182	12	service	service	NOUN
inlawrev-3793	1182	13	fees	fee	NOUN
inlawrev-3793	1182	14	received	receive	VERB
inlawrev-3793	1182	15	but	but	CCONJ
inlawrev-3793	1182	16	rather	rather	ADV
inlawrev-3793	1182	17	were	be	AUX
inlawrev-3793	1182	18	assessing	assess	VERB
inlawrev-3793	1182	19	tax	tax	NOUN
inlawrev-3793	1182	20	on	on	ADP
inlawrev-3793	1182	21	the	the	DET
inlawrev-3793	1182	22	portion	portion	NOUN
inlawrev-3793	1182	23	of	of	ADP
inlawrev-3793	1182	24	the	the	DET
inlawrev-3793	1182	25	rental	rental	ADJ
inlawrev-3793	1182	26	receipts	receipt	NOUN
inlawrev-3793	1182	27	received	receive	VERB
inlawrev-3793	1182	28	by	by	ADP
inlawrev-3793	1182	29	uhi	uhi	NOUN
inlawrev-3793	1182	30	from	from	ADP
inlawrev-3793	1182	31	the	the	DET
inlawrev-3793	1182	32	rental	rental	ADJ
inlawrev-3793	1182	33	companies	company	NOUN
inlawrev-3793	1182	34	within	within	ADP
inlawrev-3793	1182	35	indiana.^^	indiana.^^	PUNCT
inlawrev-3793	1183	1	the	the	DET
inlawrev-3793	1183	2	idsr	idsr	NOUN
inlawrev-3793	1183	3	argued	argue	VERB
inlawrev-3793	1183	4	that	that	SCONJ
inlawrev-3793	1183	5	in	in	ADP
inlawrev-3793	1183	6	u	u	NOUN
inlawrev-3793	1183	7	-	-	NOUN
inlawrev-3793	1183	8	haul	haul	ADJ
inlawrev-3793	1183	9	7^	7^	NOUN
inlawrev-3793	1183	10	°	°	NOUN
inlawrev-3793	1183	11	'	'	PUNCT
inlawrev-3793	1183	12	the	the	DET
inlawrev-3793	1183	13	tax	tax	NOUN
inlawrev-3793	1183	14	court	court	NOUN
inlawrev-3793	1183	15	held	hold	VERB
inlawrev-3793	1183	16	that	that	SCONJ
inlawrev-3793	1183	17	the	the	DET
inlawrev-3793	1183	18	rental	rental	ADJ
inlawrev-3793	1183	19	companies	company	NOUN
inlawrev-3793	1183	20	were	be	AUX
inlawrev-3793	1183	21	agents	agent	NOUN
inlawrev-3793	1183	22	of	of	ADP
inlawrev-3793	1183	23	the	the	DET
inlawrev-3793	1183	24	uhi	uhi	ADJ
inlawrev-3793	1183	25	and	and	CCONJ
inlawrev-3793	1183	26	also	also	ADV
inlawrev-3793	1183	27	that	that	SCONJ
inlawrev-3793	1183	28	each	each	DET
inlawrev-3793	1183	29	member	member	NOUN
inlawrev-3793	1183	30	of	of	ADP
inlawrev-3793	1183	31	the	the	DET
inlawrev-3793	1183	32	u	u	NOUN
inlawrev-3793	1183	33	-	-	ADJ
inlawrev-3793	1183	34	haul	haul	ADJ
inlawrev-3793	1183	35	system	system	NOUN
inlawrev-3793	1183	36	had	have	VERB
inlawrev-3793	1183	37	a	a	DET
inlawrev-3793	1183	38	beneficial	beneficial	ADJ
inlawrev-3793	1183	39	interest	interest	NOUN
inlawrev-3793	1183	40	in	in	ADP
inlawrev-3793	1183	41	a	a	DET
inlawrev-3793	1183	42	percentage	percentage	NOUN
inlawrev-3793	1183	43	of	of	ADP
inlawrev-3793	1183	44	the	the	DET
inlawrev-3793	1183	45	rental	rental	ADJ
inlawrev-3793	1183	46	receipts.^^^	receipts.^^^	NOUN
inlawrev-3793	1183	47	the	the	DET
inlawrev-3793	1183	48	tax	tax	NOUN
inlawrev-3793	1183	49	court	court	NOUN
inlawrev-3793	1183	50	held	hold	VERB
inlawrev-3793	1183	51	that	that	SCONJ
inlawrev-3793	1183	52	although	although	SCONJ
inlawrev-3793	1183	53	uhi	uhi	NOUN
inlawrev-3793	1183	54	did	do	AUX
inlawrev-3793	1183	55	have	have	VERB
inlawrev-3793	1183	56	a	a	DET
inlawrev-3793	1183	57	beneficial	beneficial	ADJ
inlawrev-3793	1183	58	interest	interest	NOUN
inlawrev-3793	1183	59	in	in	ADP
inlawrev-3793	1183	60	the	the	DET
inlawrev-3793	1183	61	rental	rental	ADJ
inlawrev-3793	1183	62	receipts	receipt	NOUN
inlawrev-3793	1183	63	,	,	PUNCT
inlawrev-3793	1183	64	uhi	uhi	X
inlawrev-3793	1183	65	did	do	AUX
inlawrev-3793	1183	66	not	not	PART
inlawrev-3793	1183	67	have	have	VERB
inlawrev-3793	1183	68	a	a	DET
inlawrev-3793	1183	69	contractual	contractual	ADJ
inlawrev-3793	1183	70	interest	interest	NOUN
inlawrev-3793	1183	71	specifically	specifically	ADV
inlawrev-3793	1183	72	in	in	ADP
inlawrev-3793	1183	73	the	the	DET
inlawrev-3793	1183	74	rental	rental	ADJ
inlawrev-3793	1183	75	receipts	receipt	NOUN
inlawrev-3793	1183	76	,	,	PUNCT
inlawrev-3793	1183	77	and	and	CCONJ
inlawrev-3793	1183	78	therefore	therefore	ADV
inlawrev-3793	1183	79	could	could	AUX
inlawrev-3793	1183	80	not	not	PART
inlawrev-3793	1183	81	be	be	AUX
inlawrev-3793	1183	82	considered	consider	VERB
inlawrev-3793	1183	83	to	to	PART
inlawrev-3793	1183	84	have	have	VERB
inlawrev-3793	1183	85	income	income	NOUN
inlawrev-3793	1183	86	derived	derive	VERB
inlawrev-3793	1183	87	form	form	NOUN
inlawrev-3793	1183	88	sources	source	NOUN
inlawrev-3793	1183	89	within	within	ADP
inlawrev-3793	1183	90	indiana.^^^	indiana.^^^	PROPN
inlawrev-3793	1183	91	the	the	DET
inlawrev-3793	1183	92	tax	tax	NOUN
inlawrev-3793	1183	93	court	court	NOUN
inlawrev-3793	1183	94	therefore	therefore	ADV
inlawrev-3793	1183	95	granted	grant	VERB
inlawrev-3793	1183	96	uhfs	uhfs	ADJ
inlawrev-3793	1183	97	motion	motion	NOUN
inlawrev-3793	1183	98	for	for	ADP
inlawrev-3793	1183	99	summary	summary	NOUN
inlawrev-3793	1183	100	judgment.^^	judgment.^^	NOUN
inlawrev-3793	1184	1	3	3	X
inlawrev-3793	1184	2	.	.	PUNCT
inlawrev-3793	1184	3	david	david	PROPN
inlawrev-3793	1184	4	r.	r.	PROPN
inlawrev-3793	1184	5	webb	webb	PROPN
inlawrev-3793	1184	6	co.	co.	PROPN
inlawrev-3793	1184	7	v.	v.	PROPN
inlawrev-3793	1184	8	indiana	indiana	PROPN
inlawrev-3793	1184	9	department	department	PROPN
inlawrev-3793	1184	10	of	of	ADP
inlawrev-3793	1184	11	state	state	PROPN
inlawrev-3793	1184	12	revenue.^^^—david	revenue.^^^—david	PROPN
inlawrev-3793	1184	13	r.	r.	PROPN
inlawrev-3793	1184	14	webb	webb	PROPN
inlawrev-3793	1184	15	company	company	PROPN
inlawrev-3793	1184	16	(	(	PUNCT
inlawrev-3793	1184	17	"	"	PUNCT
inlawrev-3793	1184	18	webb	webb	NOUN
inlawrev-3793	1184	19	"	"	PUNCT
inlawrev-3793	1184	20	)	)	PUNCT
inlawrev-3793	1184	21	appealed	appeal	VERB
inlawrev-3793	1184	22	the	the	DET
inlawrev-3793	1184	23	idsr	idsr	NOUN
inlawrev-3793	1184	24	'	'	PUNCT
inlawrev-3793	1184	25	s	s	NOUN
inlawrev-3793	1184	26	assessment	assessment	NOUN
inlawrev-3793	1184	27	of	of	ADP
inlawrev-3793	1184	28	indiana	indiana	PROPN
inlawrev-3793	1184	29	'	'	PART
inlawrev-3793	1184	30	s	s	PROPN
inlawrev-3793	1184	31	gross	gross	ADJ
inlawrev-3793	1184	32	income	income	NOUN
inlawrev-3793	1184	33	tax	tax	NOUN
inlawrev-3793	1184	34	on	on	ADP
inlawrev-3793	1184	35	sales	sale	NOUN
inlawrev-3793	1184	36	to	to	ADP
inlawrev-3793	1184	37	out	out	ADP
inlawrev-3793	1184	38	-	-	PUNCT
inlawrev-3793	1184	39	of	of	ADP
inlawrev-3793	1184	40	-	-	PUNCT
inlawrev-3793	1184	41	state	state	NOUN
inlawrev-3793	1184	42	purchasers	purchaser	NOUN
inlawrev-3793	1184	43	that	that	SCONJ
inlawrev-3793	1184	44	the	the	DET
inlawrev-3793	1184	45	idsr	idsr	NOUN
inlawrev-3793	1184	46	considered	consider	VERB
inlawrev-3793	1184	47	local	local	ADJ
inlawrev-3793	1184	48	transactions	transaction	NOUN
inlawrev-3793	1184	49	subject	subject	ADJ
inlawrev-3793	1184	50	to	to	ADP
inlawrev-3793	1184	51	the	the	DET
inlawrev-3793	1184	52	tax.^^^	tax.^^^	PROPN
inlawrev-3793	1184	53	webb	webb	PROPN
inlawrev-3793	1184	54	is	be	AUX
inlawrev-3793	1184	55	a	a	DET
inlawrev-3793	1184	56	nevada	nevada	PROPN
inlawrev-3793	1184	57	corporation	corporation	NOUN
inlawrev-3793	1184	58	with	with	ADP
inlawrev-3793	1184	59	its	its	PRON
inlawrev-3793	1184	60	principal	principal	ADJ
inlawrev-3793	1184	61	place	place	NOUN
inlawrev-3793	1184	62	of	of	ADP
inlawrev-3793	1184	63	business	business	NOUN
inlawrev-3793	1184	64	in	in	ADP
inlawrev-3793	1184	65	edinburgh	edinburgh	PROPN
inlawrev-3793	1184	66	,	,	PUNCT
inlawrev-3793	1184	67	indiana	indiana	PROPN
inlawrev-3793	1184	68	.	.	PUNCT
inlawrev-3793	1185	1	webb	webb	PROPN
inlawrev-3793	1185	2	sold	sell	VERB
inlawrev-3793	1185	3	wood	wood	NOUN
inlawrev-3793	1185	4	veneer	veneer	NOUN
inlawrev-3793	1185	5	which	which	PRON
inlawrev-3793	1185	6	it	it	PRON
inlawrev-3793	1185	7	manufactured	manufacture	VERB
inlawrev-3793	1185	8	to	to	ADP
inlawrev-3793	1185	9	foreign	foreign	PROPN
inlawrev-3793	1185	10	(	(	PUNCT
inlawrev-3793	1185	11	outside	outside	ADP
inlawrev-3793	1185	12	the	the	DET
inlawrev-3793	1185	13	united	united	PROPN
inlawrev-3793	1185	14	states	states	PROPN
inlawrev-3793	1185	15	)	)	PUNCT
inlawrev-3793	1185	16	customers	customer	NOUN
inlawrev-3793	1185	17	.	.	PUNCT
inlawrev-3793	1186	1	these	these	DET
inlawrev-3793	1186	2	customers	customer	NOUN
inlawrev-3793	1186	3	would	would	AUX
inlawrev-3793	1186	4	send	send	VERB
inlawrev-3793	1186	5	representatives	representative	NOUN
inlawrev-3793	1186	6	to	to	PART
inlawrev-3793	1186	7	examine	examine	VERB
inlawrev-3793	1186	8	the	the	DET
inlawrev-3793	1186	9	veneer	veneer	NOUN
inlawrev-3793	1186	10	in	in	ADP
inlawrev-3793	1186	11	indiana	indiana	PROPN
inlawrev-3793	1186	12	,	,	PUNCT
inlawrev-3793	1186	13	and	and	CCONJ
inlawrev-3793	1186	14	would	would	AUX
inlawrev-3793	1186	15	sign	sign	VERB
inlawrev-3793	1186	16	sales	sale	NOUN
inlawrev-3793	1186	17	agreements	agreement	NOUN
inlawrev-3793	1186	18	with	with	ADP
inlawrev-3793	1186	19	webb.^	webb.^	X
inlawrev-3793	1186	20	°	°	PROPN
inlawrev-3793	1186	21	^	^	PUNCT
inlawrev-3793	1186	22	the	the	DET
inlawrev-3793	1186	23	agreement	agreement	NOUN
inlawrev-3793	1186	24	would	would	AUX
inlawrev-3793	1186	25	contain	contain	VERB
inlawrev-3793	1186	26	terms	term	NOUN
inlawrev-3793	1186	27	for	for	ADP
inlawrev-3793	1186	28	either	either	CCONJ
inlawrev-3793	1186	29	"	"	PUNCT
inlawrev-3793	1186	30	c&f	c&f	PROPN
inlawrev-3793	1186	31	/	/	SYM
inlawrev-3793	1186	32	cif	cif	PROPN
inlawrev-3793	1186	33	'	'	PART
inlawrev-3793	1186	34	or	or	CCONJ
inlawrev-3793	1186	35	"	"	PUNCT
inlawrev-3793	1186	36	fob	fob	PROPN
inlawrev-3793	1186	37	new	new	PROPN
inlawrev-3793	1186	38	york	york	PROPN
inlawrev-3793	1186	39	/	/	SYM
inlawrev-3793	1186	40	fob	fob	PROPN
inlawrev-3793	1186	41	miami	miami	PROPN
inlawrev-3793	1186	42	.	.	PUNCT
inlawrev-3793	1186	43	"	"	PUNCT
inlawrev-3793	1187	1	webb	webb	PROPN
inlawrev-3793	1187	2	,	,	PUNCT
inlawrev-3793	1187	3	pursuant	pursuant	ADJ
inlawrev-3793	1187	4	to	to	ADP
inlawrev-3793	1187	5	the	the	DET
inlawrev-3793	1187	6	cif	cif	PROPN
inlawrev-3793	1187	7	sales	sale	NOUN
inlawrev-3793	1187	8	agreements	agreement	NOUN
inlawrev-3793	1187	9	,	,	PUNCT
inlawrev-3793	1187	10	would	would	AUX
inlawrev-3793	1187	11	transport	transport	VERB
inlawrev-3793	1187	12	the	the	DET
inlawrev-3793	1187	13	veneer	veneer	NOUN
inlawrev-3793	1187	14	to	to	ADP
inlawrev-3793	1187	15	a	a	DET
inlawrev-3793	1187	16	u.s	u.s	PROPN
inlawrev-3793	1187	17	.	.	PROPN
inlawrev-3793	1187	18	port	port	PROPN
inlawrev-3793	1187	19	from	from	ADP
inlawrev-3793	1187	20	edinburgh	edinburgh	PROPN
inlawrev-3793	1187	21	via	via	ADP
inlawrev-3793	1187	22	common	common	ADJ
inlawrev-3793	1187	23	carrier	carrier	NOUN
inlawrev-3793	1187	24	,	,	PUNCT
inlawrev-3793	1187	25	load	load	VERB
inlawrev-3793	1187	26	it	it	PRON
inlawrev-3793	1187	27	on	on	ADP
inlawrev-3793	1187	28	a	a	DET
inlawrev-3793	1187	29	ship	ship	NOUN
inlawrev-3793	1187	30	,	,	PUNCT
inlawrev-3793	1187	31	pay	pay	VERB
inlawrev-3793	1187	32	the	the	DET
inlawrev-3793	1187	33	freight	freight	NOUN
inlawrev-3793	1187	34	to	to	ADP
inlawrev-3793	1187	35	the	the	DET
inlawrev-3793	1187	36	port	port	NOUN
inlawrev-3793	1187	37	,	,	PUNCT
inlawrev-3793	1187	38	insure	insure	VERB
inlawrev-3793	1187	39	the	the	DET
inlawrev-3793	1187	40	veneer	veneer	NOUN
inlawrev-3793	1187	41	495	495	NUM
inlawrev-3793	1187	42	.	.	PUNCT
inlawrev-3793	1188	1	u	u	NOUN
inlawrev-3793	1188	2	-	-	PROPN
inlawrev-3793	1188	3	haul	haul	PROPN
inlawrev-3793	1188	4	co.	co.	PROPN
inlawrev-3793	1188	5	of	of	ADP
inlawrev-3793	1188	6	ind	ind	PROPN
inlawrev-3793	1188	7	.	.	PROPN
inlawrev-3793	1188	8	,	,	PUNCT
inlawrev-3793	1188	9	inc	inc	PROPN
inlawrev-3793	1188	10	.	.	PROPN
inlawrev-3793	1189	1	v.	v.	PROPN
inlawrev-3793	1189	2	ind	ind	PROPN
inlawrev-3793	1189	3	.	.	PUNCT
inlawrev-3793	1190	1	dep't	dep't	NOUN
inlawrev-3793	1190	2	of	of	ADP
inlawrev-3793	1190	3	state	state	NOUN
inlawrev-3793	1190	4	revenue	revenue	NOUN
inlawrev-3793	1190	5	{	{	PUNCT
inlawrev-3793	1190	6	u	u	NOUN
inlawrev-3793	1190	7	-	-	NOUN
inlawrev-3793	1190	8	haul	haul	NOUN
inlawrev-3793	1190	9	/	/	SYM
inlawrev-3793	1190	10	)	)	PUNCT
inlawrev-3793	1190	11	,	,	PUNCT
inlawrev-3793	1190	12	784	784	NUM
inlawrev-3793	1190	13	n.e.2d	n.e.2d	NOUN
inlawrev-3793	1190	14	1078	1078	NUM
inlawrev-3793	1190	15	(	(	PUNCT
inlawrev-3793	1190	16	ind	ind	NOUN
inlawrev-3793	1190	17	.	.	PUNCT
inlawrev-3793	1191	1	tax	tax	PROPN
inlawrev-3793	1191	2	ct	ct	PROPN
inlawrev-3793	1191	3	.	.	PROPN
inlawrev-3793	1191	4	2002	2002	NUM
inlawrev-3793	1191	5	)	)	PUNCT
inlawrev-3793	1191	6	.	.	PUNCT
inlawrev-3793	1192	1	496	496	NUM
inlawrev-3793	1192	2	.	.	PUNCT
inlawrev-3793	1193	1	f/-//«3m	f/-//«3m	NUM
inlawrev-3793	1193	2	/	/	SYM
inlawrev-3793	1193	3	mr7	mr7	NOUN
inlawrev-3793	1193	4	,	,	PUNCT
inlawrev-3793	1193	5	826n.e.2dat715	826n.e.2dat715	NUM
inlawrev-3793	1193	6	.	.	PUNCT
inlawrev-3793	1194	1	497	497	NUM
inlawrev-3793	1194	2	.	.	PUNCT
inlawrev-3793	1195	1	i	i	PRON
inlawrev-3793	1195	2	d.	d.	PROPN
inlawrev-3793	1195	3	498	498	NUM
inlawrev-3793	1195	4	.	.	PUNCT
inlawrev-3793	1196	1	ld.2xl\l	ld.2xl\l	PROPN
inlawrev-3793	1196	2	.	.	PUNCT
inlawrev-3793	1197	1	499	499	NUM
inlawrev-3793	1197	2	.	.	PUNCT
inlawrev-3793	1198	1	i	i	PRON
inlawrev-3793	1198	2	d.	d.	PROPN
inlawrev-3793	1198	3	500	500	NUM
inlawrev-3793	1198	4	.	.	PUNCT
inlawrev-3793	1199	1	i	i	PRON
inlawrev-3793	1199	2	d.	d.	PROPN
inlawrev-3793	1199	3	501	501	NUM
inlawrev-3793	1199	4	.	.	PUNCT
inlawrev-3793	1200	1	u	u	NOUN
inlawrev-3793	1200	2	-	-	PROPN
inlawrev-3793	1200	3	haul	haul	PROPN
inlawrev-3793	1200	4	co.	co.	PROPN
inlawrev-3793	1200	5	of	of	ADP
inlawrev-3793	1200	6	ind	ind	PROPN
inlawrev-3793	1200	7	.	.	PROPN
inlawrev-3793	1200	8	,	,	PUNCT
inlawrev-3793	1200	9	inc	inc	PROPN
inlawrev-3793	1200	10	.	.	PROPN
inlawrev-3793	1201	1	v.	v.	PROPN
inlawrev-3793	1201	2	ind	ind	PROPN
inlawrev-3793	1201	3	.	.	PUNCT
inlawrev-3793	1202	1	dep't	dep't	NOUN
inlawrev-3793	1202	2	of	of	ADP
inlawrev-3793	1202	3	state	state	NOUN
inlawrev-3793	1202	4	revenue	revenue	NOUN
inlawrev-3793	1202	5	{	{	PUNCT
inlawrev-3793	1202	6	u	u	NOUN
inlawrev-3793	1202	7	-	-	NOUN
inlawrev-3793	1202	8	haul	haul	NOUN
inlawrev-3793	1202	9	i	i	NOUN
inlawrev-3793	1202	10	)	)	PUNCT
inlawrev-3793	1202	11	,	,	PUNCT
inlawrev-3793	1202	12	784	784	NUM
inlawrev-3793	1202	13	n.e.2d	n.e.2d	NOUN
inlawrev-3793	1202	14	1078	1078	NUM
inlawrev-3793	1202	15	(	(	PUNCT
inlawrev-3793	1202	16	ind	ind	NOUN
inlawrev-3793	1202	17	.	.	PUNCT
inlawrev-3793	1203	1	tax	tax	PROPN
inlawrev-3793	1203	2	ct	ct	PROPN
inlawrev-3793	1203	3	.	.	PROPN
inlawrev-3793	1203	4	2002	2002	NUM
inlawrev-3793	1203	5	)	)	PUNCT
inlawrev-3793	1203	6	.	.	PUNCT
inlawrev-3793	1204	1	502	502	NUM
inlawrev-3793	1204	2	.	.	X
inlawrev-3793	1205	1	u	u	NOUN
inlawrev-3793	1205	2	-	-	NOUN
inlawrev-3793	1205	3	haul	haul	ADJ
inlawrev-3793	1205	4	int'l	int'l	NOUN
inlawrev-3793	1205	5	,	,	PUNCT
inlawrev-3793	1205	6	s26n.e.2datin	s26n.e.2datin	NOUN
inlawrev-3793	1205	7	.	.	PUNCT
inlawrev-3793	1206	1	503	503	NUM
inlawrev-3793	1206	2	.	.	PUNCT
inlawrev-3793	1207	1	w.	w.	PROPN
inlawrev-3793	1207	2	at	at	ADP
inlawrev-3793	1207	3	718	718	NUM
inlawrev-3793	1207	4	.	.	PUNCT
inlawrev-3793	1208	1	504	504	NUM
inlawrev-3793	1208	2	.	.	PUNCT
inlawrev-3793	1209	1	i	i	PRON
inlawrev-3793	1209	2	d.	d.	PROPN
inlawrev-3793	1209	3	505	505	NUM
inlawrev-3793	1209	4	.	.	PUNCT
inlawrev-3793	1209	5	826	826	NUM
inlawrev-3793	1209	6	n.e.2d	n.e.2d	NOUN
inlawrev-3793	1209	7	166	166	NUM
inlawrev-3793	1209	8	(	(	PUNCT
inlawrev-3793	1209	9	ind	ind	NOUN
inlawrev-3793	1209	10	.	.	PUNCT
inlawrev-3793	1209	11	tax	tax	PROPN
inlawrev-3793	1209	12	ct	ct	PROPN
inlawrev-3793	1209	13	.	.	PROPN
inlawrev-3793	1209	14	2005	2005	NUM
inlawrev-3793	1209	15	)	)	PUNCT
inlawrev-3793	1209	16	.	.	PUNCT
inlawrev-3793	1210	1	506	506	NUM
inlawrev-3793	1210	2	.	.	X
inlawrev-3793	1210	3	mat	mat	NOUN
inlawrev-3793	1210	4	166	166	NUM
inlawrev-3793	1210	5	-	-	SYM
inlawrev-3793	1210	6	67	67	NUM
inlawrev-3793	1210	7	.	.	PUNCT
inlawrev-3793	1211	1	507	507	NUM
inlawrev-3793	1211	2	.	.	PUNCT
inlawrev-3793	1212	1	i	i	PRON
inlawrev-3793	1212	2	d.	d.	PROPN
inlawrev-3793	1212	3	1282	1282	NUM
inlawrev-3793	1212	4	indiana	indiana	PROPN
inlawrev-3793	1212	5	law	law	PROPN
inlawrev-3793	1212	6	review	review	NOUN
inlawrev-3793	1213	1	[	[	X
inlawrev-3793	1213	2	vol	vol	NOUN
inlawrev-3793	1213	3	.	.	PUNCT
inlawrev-3793	1214	1	39:1239	39:1239	NUM
inlawrev-3793	1214	2	for	for	ADP
inlawrev-3793	1214	3	transport	transport	NOUN
inlawrev-3793	1214	4	,	,	PUNCT
inlawrev-3793	1214	5	and	and	CCONJ
inlawrev-3793	1214	6	obtain	obtain	VERB
inlawrev-3793	1214	7	a	a	DET
inlawrev-3793	1214	8	bill	bill	NOUN
inlawrev-3793	1214	9	of	of	ADP
inlawrev-3793	1214	10	lading	lading	NOUN
inlawrev-3793	1214	11	from	from	ADP
inlawrev-3793	1214	12	the	the	DET
inlawrev-3793	1214	13	ship	ship	NOUN
inlawrev-3793	1214	14	owner	owner	NOUN
inlawrev-3793	1214	15	.	.	PUNCT
inlawrev-3793	1215	1	webb	webb	PROPN
inlawrev-3793	1215	2	,	,	PUNCT
inlawrev-3793	1215	3	for	for	ADP
inlawrev-3793	1215	4	the	the	DET
inlawrev-3793	1215	5	fob	fob	NOUN
inlawrev-3793	1215	6	agreements	agreement	NOUN
inlawrev-3793	1215	7	,	,	PUNCT
inlawrev-3793	1215	8	would	would	AUX
inlawrev-3793	1215	9	only	only	ADV
inlawrev-3793	1215	10	quote	quote	VERB
inlawrev-3793	1215	11	the	the	DET
inlawrev-3793	1215	12	price	price	NOUN
inlawrev-3793	1215	13	of	of	ADP
inlawrev-3793	1215	14	the	the	DET
inlawrev-3793	1215	15	veneer	veneer	NOUN
inlawrev-3793	1215	16	,	,	PUNCT
inlawrev-3793	1215	17	and	and	CCONJ
inlawrev-3793	1215	18	then	then	ADV
inlawrev-3793	1215	19	at	at	ADP
inlawrev-3793	1215	20	webb	webb	PROPN
inlawrev-3793	1215	21	's	's	PART
inlawrev-3793	1215	22	own	own	ADJ
inlawrev-3793	1215	23	expense	expense	NOUN
inlawrev-3793	1215	24	and	and	CCONJ
inlawrev-3793	1215	25	risk	risk	NOUN
inlawrev-3793	1215	26	would	would	AUX
inlawrev-3793	1215	27	be	be	AUX
inlawrev-3793	1215	28	required	require	VERB
inlawrev-3793	1215	29	to	to	PART
inlawrev-3793	1215	30	transport	transport	VERB
inlawrev-3793	1215	31	the	the	DET
inlawrev-3793	1215	32	veneer	veneer	NOUN
inlawrev-3793	1215	33	from	from	ADP
inlawrev-3793	1215	34	edinburgh	edinburgh	PROPN
inlawrev-3793	1215	35	to	to	ADP
inlawrev-3793	1215	36	either	either	CCONJ
inlawrev-3793	1215	37	new	new	PROPN
inlawrev-3793	1215	38	york	york	PROPN
inlawrev-3793	1215	39	or	or	CCONJ
inlawrev-3793	1215	40	miami.^^^	miami.^^^	PROPN
inlawrev-3793	1215	41	the	the	DET
inlawrev-3793	1215	42	foreign	foreign	ADJ
inlawrev-3793	1215	43	customers	customer	NOUN
inlawrev-3793	1215	44	would	would	AUX
inlawrev-3793	1215	45	then	then	ADV
inlawrev-3793	1215	46	take	take	VERB
inlawrev-3793	1215	47	delivery	delivery	NOUN
inlawrev-3793	1215	48	at	at	ADP
inlawrev-3793	1215	49	either	either	CCONJ
inlawrev-3793	1215	50	the	the	DET
inlawrev-3793	1215	51	new	new	PROPN
inlawrev-3793	1215	52	york	york	PROPN
inlawrev-3793	1215	53	or	or	CCONJ
inlawrev-3793	1215	54	miami	miami	PROPN
inlawrev-3793	1215	55	port	port	NOUN
inlawrev-3793	1215	56	.	.	PUNCT
inlawrev-3793	1216	1	the	the	DET
inlawrev-3793	1216	2	tax	tax	NOUN
inlawrev-3793	1216	3	court	court	NOUN
inlawrev-3793	1216	4	,	,	PUNCT
inlawrev-3793	1216	5	in	in	ADP
inlawrev-3793	1216	6	analyzing	analyze	VERB
inlawrev-3793	1216	7	webb	webb	PROPN
inlawrev-3793	1216	8	and	and	CCONJ
inlawrev-3793	1216	9	the	the	DET
inlawrev-3793	1216	10	ddsr	ddsr	NOUN
inlawrev-3793	1216	11	's	's	PART
inlawrev-3793	1216	12	cross	cross	NOUN
inlawrev-3793	1216	13	motions	motion	NOUN
inlawrev-3793	1216	14	for	for	ADP
inlawrev-3793	1216	15	summary	summary	NOUN
inlawrev-3793	1216	16	judgment	judgment	NOUN
inlawrev-3793	1216	17	,	,	PUNCT
inlawrev-3793	1216	18	stated	state	VERB
inlawrev-3793	1216	19	that	that	SCONJ
inlawrev-3793	1216	20	"	"	PUNCT
inlawrev-3793	1216	21	so	so	ADV
inlawrev-3793	1216	22	long	long	ADV
inlawrev-3793	1216	23	as	as	ADP
inlawrev-3793	1216	24	'	'	PUNCT
inlawrev-3793	1216	25	a	a	DET
inlawrev-3793	1216	26	local	local	ADJ
inlawrev-3793	1216	27	transaction	transaction	NOUN
inlawrev-3793	1216	28	is	be	AUX
inlawrev-3793	1216	29	made	make	VERB
inlawrev-3793	1216	30	the	the	DET
inlawrev-3793	1216	31	taxable	taxable	ADJ
inlawrev-3793	1216	32	event	event	NOUN
inlawrev-3793	1216	33	and	and	CCONJ
inlawrev-3793	1216	34	that	that	DET
inlawrev-3793	1216	35	event	event	NOUN
inlawrev-3793	1216	36	is	be	AUX
inlawrev-3793	1216	37	separate	separate	ADJ
inlawrev-3793	1216	38	and	and	CCONJ
inlawrev-3793	1216	39	distinct	distinct	ADJ
inlawrev-3793	1216	40	from	from	ADP
inlawrev-3793	1216	41	the	the	DET
inlawrev-3793	1216	42	transportation	transportation	NOUN
inlawrev-3793	1216	43	or	or	CCONJ
inlawrev-3793	1216	44	intercourse	intercourse	NOUN
inlawrev-3793	1216	45	which	which	PRON
inlawrev-3793	1216	46	is	be	AUX
inlawrev-3793	1216	47	interstate	interstate	ADJ
inlawrev-3793	1216	48	commerce	commerce	NOUN
inlawrev-3793	1217	1	[	[	X
inlawrev-3793	1217	2	,	,	PUNCT
inlawrev-3793	1217	3	]	]	X
inlawrev-3793	1217	4	'	'	PUNCT
inlawrev-3793	1217	5	a	a	DET
inlawrev-3793	1217	6	state	state	NOUN
inlawrev-3793	1217	7	tax	tax	NOUN
inlawrev-3793	1217	8	will	will	AUX
inlawrev-3793	1217	9	not	not	PART
inlawrev-3793	1217	10	run	run	VERB
inlawrev-3793	1217	11	afoul	afoul	ADV
inlawrev-3793	1217	12	of	of	ADP
inlawrev-3793	1217	13	the	the	DET
inlawrev-3793	1217	14	commerce	commerce	NOUN
inlawrev-3793	1217	15	clause	clause	NOUN
inlawrev-3793	1218	1	[	[	X
inlawrev-3793	1218	2	of	of	ADP
inlawrev-3793	1218	3	the	the	DET
inlawrev-3793	1218	4	u.s	u.s	PROPN
inlawrev-3793	1218	5	.	.	PROPN
inlawrev-3793	1218	6	constitution]."^^	constitution]."^^	PROPN
inlawrev-3793	1218	7	the	the	DET
inlawrev-3793	1218	8	idsr	idsr	NOUN
inlawrev-3793	1218	9	claimed	claim	VERB
inlawrev-3793	1218	10	that	that	SCONJ
inlawrev-3793	1218	11	these	these	DET
inlawrev-3793	1218	12	sales	sale	NOUN
inlawrev-3793	1218	13	were	be	AUX
inlawrev-3793	1218	14	completed	complete	VERB
inlawrev-3793	1218	15	in	in	ADP
inlawrev-3793	1218	16	indiana	indiana	PROPN
inlawrev-3793	1218	17	,	,	PUNCT
inlawrev-3793	1218	18	and	and	CCONJ
inlawrev-3793	1218	19	therefore	therefore	ADV
inlawrev-3793	1218	20	,	,	PUNCT
inlawrev-3793	1218	21	under	under	ADP
inlawrev-3793	1218	22	its	its	PRON
inlawrev-3793	1218	23	regulations	regulation	NOUN
inlawrev-3793	1218	24	interpreting	interpret	VERB
inlawrev-3793	1218	25	the	the	DET
inlawrev-3793	1218	26	exemption	exemption	NOUN
inlawrev-3793	1218	27	,	,	PUNCT
inlawrev-3793	1218	28	were	be	AUX
inlawrev-3793	1218	29	subject	subject	ADJ
inlawrev-3793	1218	30	to	to	ADP
inlawrev-3793	1218	31	gross	gross	ADJ
inlawrev-3793	1218	32	income	income	NOUN
inlawrev-3793	1218	33	tax.^'^	tax.^'^	ADP
inlawrev-3793	1218	34	the	the	DET
inlawrev-3793	1218	35	idsr	idsr	NOUN
inlawrev-3793	1218	36	specifically	specifically	ADV
inlawrev-3793	1218	37	claimed	claim	VERB
inlawrev-3793	1218	38	that	that	SCONJ
inlawrev-3793	1218	39	when	when	SCONJ
inlawrev-3793	1218	40	the	the	DET
inlawrev-3793	1218	41	foreign	foreign	ADJ
inlawrev-3793	1218	42	customers	customer	NOUN
inlawrev-3793	1218	43	came	come	VERB
inlawrev-3793	1218	44	to	to	ADP
inlawrev-3793	1218	45	indiana	indiana	PROPN
inlawrev-3793	1218	46	to	to	PART
inlawrev-3793	1218	47	inspect	inspect	VERB
inlawrev-3793	1218	48	the	the	DET
inlawrev-3793	1218	49	veneer	veneer	NOUN
inlawrev-3793	1218	50	,	,	PUNCT
inlawrev-3793	1218	51	they	they	PRON
inlawrev-3793	1218	52	accepted	accept	VERB
inlawrev-3793	1218	53	it	it	PRON
inlawrev-3793	1218	54	when	when	SCONJ
inlawrev-3793	1218	55	they	they	PRON
inlawrev-3793	1218	56	signed	sign	VERB
inlawrev-3793	1218	57	the	the	DET
inlawrev-3793	1218	58	sales	sale	NOUN
inlawrev-3793	1218	59	agreement.^	agreement.^	PROPN
inlawrev-3793	1218	60	^^	^^	PUNCT
inlawrev-3793	1218	61	webb	webb	PROPN
inlawrev-3793	1218	62	claimed	claim	VERB
inlawrev-3793	1218	63	that	that	SCONJ
inlawrev-3793	1218	64	the	the	DET
inlawrev-3793	1218	65	precedent	precedent	NOUN
inlawrev-3793	1218	66	on	on	ADP
inlawrev-3793	1218	67	this	this	DET
inlawrev-3793	1218	68	issue	issue	NOUN
inlawrev-3793	1218	69	was	be	AUX
inlawrev-3793	1218	70	clear	clear	ADJ
inlawrev-3793	1218	71	and	and	CCONJ
inlawrev-3793	1218	72	the	the	DET
inlawrev-3793	1218	73	sale	sale	NOUN
inlawrev-3793	1218	74	was	be	AUX
inlawrev-3793	1218	75	not	not	PART
inlawrev-3793	1218	76	complete	complete	ADJ
inlawrev-3793	1218	77	until	until	SCONJ
inlawrev-3793	1218	78	actual	actual	ADJ
inlawrev-3793	1218	79	physical	physical	ADJ
inlawrev-3793	1218	80	delivery	delivery	NOUN
inlawrev-3793	1218	81	was	be	AUX
inlawrev-3793	1218	82	taken	take	VERB
inlawrev-3793	1218	83	by	by	ADP
inlawrev-3793	1218	84	the	the	DET
inlawrev-3793	1218	85	buyer.^'^	buyer.^'^	NOUN
inlawrev-3793	1218	86	the	the	DET
inlawrev-3793	1218	87	idsr	idsr	NOUN
inlawrev-3793	1218	88	claimed	claim	VERB
inlawrev-3793	1218	89	that	that	SCONJ
inlawrev-3793	1218	90	although	although	SCONJ
inlawrev-3793	1218	91	precedent	precedent	NOUN
inlawrev-3793	1218	92	was	be	AUX
inlawrev-3793	1218	93	clear	clear	ADJ
inlawrev-3793	1218	94	that	that	SCONJ
inlawrev-3793	1218	95	actual	actual	ADJ
inlawrev-3793	1218	96	physical	physical	ADJ
inlawrev-3793	1218	97	delivery	delivery	NOUN
inlawrev-3793	1218	98	was	be	AUX
inlawrev-3793	1218	99	an	an	DET
inlawrev-3793	1218	100	event	event	NOUN
inlawrev-3793	1218	101	adequate	adequate	ADJ
inlawrev-3793	1218	102	enough	enough	ADV
inlawrev-3793	1218	103	to	to	PART
inlawrev-3793	1218	104	allow	allow	VERB
inlawrev-3793	1218	105	local	local	ADJ
inlawrev-3793	1218	106	taxation	taxation	NOUN
inlawrev-3793	1218	107	,	,	PUNCT
inlawrev-3793	1218	108	it	it	PRON
inlawrev-3793	1218	109	was	be	AUX
inlawrev-3793	1218	110	not	not	PART
inlawrev-3793	1218	111	the	the	DET
inlawrev-3793	1218	112	only	only	ADJ
inlawrev-3793	1218	113	event	event	NOUN
inlawrev-3793	1218	114	which	which	PRON
inlawrev-3793	1218	115	allowed	allow	VERB
inlawrev-3793	1218	116	the	the	DET
inlawrev-3793	1218	117	transaction	transaction	NOUN
inlawrev-3793	1218	118	to	to	PART
inlawrev-3793	1218	119	become	become	VERB
inlawrev-3793	1218	120	local	local	ADJ
inlawrev-3793	1218	121	,	,	PUNCT
inlawrev-3793	1218	122	and	and	CCONJ
inlawrev-3793	1218	123	acceptance	acceptance	NOUN
inlawrev-3793	1218	124	and	and	CCONJ
inlawrev-3793	1218	125	inspection	inspection	NOUN
inlawrev-3793	1218	126	can	can	AUX
inlawrev-3793	1218	127	also	also	ADV
inlawrev-3793	1218	128	make	make	VERB
inlawrev-3793	1218	129	the	the	DET
inlawrev-3793	1218	130	transaction	transaction	NOUN
inlawrev-3793	1218	131	taxable.^	taxable.^	NOUN
inlawrev-3793	1218	132	'	'	PUNCT
inlawrev-3793	1218	133	^	^	PUNCT
inlawrev-3793	1218	134	the	the	DET
inlawrev-3793	1218	135	tax	tax	NOUN
inlawrev-3793	1218	136	court	court	NOUN
inlawrev-3793	1218	137	disagreed	disagree	VERB
inlawrev-3793	1218	138	and	and	CCONJ
inlawrev-3793	1218	139	,	,	PUNCT
inlawrev-3793	1218	140	in	in	ADP
inlawrev-3793	1218	141	granting	grant	VERB
inlawrev-3793	1218	142	webb	webb	NOUN
inlawrev-3793	1218	143	's	's	PART
inlawrev-3793	1218	144	motion	motion	NOUN
inlawrev-3793	1218	145	for	for	ADP
inlawrev-3793	1218	146	summary	summary	NOUN
inlawrev-3793	1218	147	judgment	judgment	NOUN
inlawrev-3793	1218	148	,	,	PUNCT
inlawrev-3793	1218	149	held	hold	VERB
inlawrev-3793	1218	150	that	that	SCONJ
inlawrev-3793	1218	151	the	the	DET
inlawrev-3793	1218	152	idsr	idsr	NOUN
inlawrev-3793	1218	153	's	's	PART
inlawrev-3793	1218	154	interpretation	interpretation	NOUN
inlawrev-3793	1218	155	of	of	ADP
inlawrev-3793	1218	156	delivery	delivery	NOUN
inlawrev-3793	1218	157	,	,	PUNCT
inlawrev-3793	1218	158	acceptance	acceptance	NOUN
inlawrev-3793	1218	159	,	,	PUNCT
inlawrev-3793	1218	160	and	and	CCONJ
inlawrev-3793	1218	161	inspection	inspection	NOUN
inlawrev-3793	1218	162	would	would	AUX
inlawrev-3793	1218	163	be	be	AUX
inlawrev-3793	1218	164	well	well	ADV
inlawrev-3793	1218	165	outside	outside	ADP
inlawrev-3793	1218	166	the	the	DET
inlawrev-3793	1218	167	traditional	traditional	ADJ
inlawrev-3793	1218	168	view	view	NOUN
inlawrev-3793	1218	169	of	of	ADP
inlawrev-3793	1218	170	these	these	DET
inlawrev-3793	1218	171	concepts	concept	NOUN
inlawrev-3793	1218	172	as	as	SCONJ
inlawrev-3793	1218	173	shown	show	VERB
inlawrev-3793	1218	174	specifically	specifically	ADV
inlawrev-3793	1218	175	in	in	ADP
inlawrev-3793	1218	176	the	the	DET
inlawrev-3793	1218	177	indiana	indiana	PROPN
inlawrev-3793	1218	178	uniform	uniform	PROPN
inlawrev-3793	1218	179	commercial	commercial	PROPN
inlawrev-3793	1218	180	code.^'"^	code.^'"^	PROPN
inlawrev-3793	1218	181	the	the	DET
inlawrev-3793	1218	182	tax	tax	NOUN
inlawrev-3793	1218	183	court	court	NOUN
inlawrev-3793	1218	184	pointed	point	VERB
inlawrev-3793	1218	185	out	out	ADP
inlawrev-3793	1218	186	that	that	SCONJ
inlawrev-3793	1218	187	acceptance	acceptance	NOUN
inlawrev-3793	1218	188	and	and	CCONJ
inlawrev-3793	1218	189	inspection	inspection	NOUN
inlawrev-3793	1218	190	,	,	PUNCT
inlawrev-3793	1218	191	as	as	SCONJ
inlawrev-3793	1218	192	defined	define	VERB
inlawrev-3793	1218	193	in	in	ADP
inlawrev-3793	1218	194	indiana	indiana	PROPN
inlawrev-3793	1218	195	code	code	PROPN
inlawrev-3793	1218	196	section	section	NOUN
inlawrev-3793	1218	197	26	26	NUM
inlawrev-3793	1218	198	-	-	SYM
inlawrev-3793	1218	199	1	1	NUM
inlawrev-3793	1218	200	-	-	PUNCT
inlawrev-3793	1218	201	2	2	NUM
inlawrev-3793	1218	202	-	-	PUNCT
inlawrev-3793	1218	203	513	513	NUM
inlawrev-3793	1218	204	,	,	PUNCT
inlawrev-3793	1218	205	do	do	AUX
inlawrev-3793	1218	206	not	not	PART
inlawrev-3793	1218	207	occur	occur	VERB
inlawrev-3793	1218	208	until	until	SCONJ
inlawrev-3793	1218	209	after	after	SCONJ
inlawrev-3793	1218	210	delivery	delivery	NOUN
inlawrev-3793	1218	211	has	have	AUX
inlawrev-3793	1218	212	taken	take	VERB
inlawrev-3793	1218	213	place.^^^	place.^^^	NOUN
inlawrev-3793	1218	214	the	the	DET
inlawrev-3793	1218	215	tax	tax	NOUN
inlawrev-3793	1218	216	court	court	NOUN
inlawrev-3793	1218	217	also	also	ADV
inlawrev-3793	1218	218	held	hold	VERB
inlawrev-3793	1218	219	that	that	SCONJ
inlawrev-3793	1218	220	the	the	DET
inlawrev-3793	1218	221	foreign	foreign	ADJ
inlawrev-3793	1218	222	customers	customer	NOUN
inlawrev-3793	1218	223	were	be	AUX
inlawrev-3793	1218	224	examining	examine	VERB
inlawrev-3793	1218	225	and	and	CCONJ
inlawrev-3793	1218	226	contracting	contract	VERB
inlawrev-3793	1218	227	for	for	ADP
inlawrev-3793	1218	228	the	the	DET
inlawrev-3793	1218	229	veneer	veneer	NOUN
inlawrev-3793	1218	230	rather	rather	ADV
inlawrev-3793	1218	231	than	than	ADP
inlawrev-3793	1218	232	inspecting	inspect	VERB
inlawrev-3793	1218	233	and	and	CCONJ
inlawrev-3793	1218	234	accepting	accept	VERB
inlawrev-3793	1218	235	the	the	DET
inlawrev-3793	1218	236	goods	good	NOUN
inlawrev-3793	1218	237	while	while	SCONJ
inlawrev-3793	1218	238	at	at	ADP
inlawrev-3793	1218	239	the	the	DET
inlawrev-3793	1218	240	edinburgh	edinburgh	PROPN
inlawrev-3793	1218	241	location.^^^	location.^^^	PROPN
inlawrev-3793	1218	242	4	4	X
inlawrev-3793	1218	243	.	.	PUNCT
inlawrev-3793	1218	244	kohl	kohl	PROPN
inlawrev-3793	1218	245	's	's	PART
inlawrev-3793	1218	246	department	department	NOUN
inlawrev-3793	1218	247	stores	stores	PROPN
inlawrev-3793	1218	248	,	,	PUNCT
inlawrev-3793	1218	249	inc	inc	PROPN
inlawrev-3793	1218	250	.	.	PROPN
inlawrev-3793	1218	251	v.	v.	PROPN
inlawrev-3793	1218	252	indiana	indiana	PROPN
inlawrev-3793	1218	253	department	department	PROPN
inlawrev-3793	1218	254	of	of	ADP
inlawrev-3793	1218	255	state	state	PROPN
inlawrev-3793	1218	256	revenue.^^^—kohl	revenue.^^^—kohl	NOUN
inlawrev-3793	1218	257	's	's	PART
inlawrev-3793	1218	258	department	department	NOUN
inlawrev-3793	1218	259	stores	store	NOUN
inlawrev-3793	1218	260	(	(	PUNCT
inlawrev-3793	1218	261	"	"	PUNCT
inlawrev-3793	1218	262	kohl	kohl	NOUN
inlawrev-3793	1218	263	's	's	PART
inlawrev-3793	1218	264	"	"	PUNCT
inlawrev-3793	1218	265	)	)	PUNCT
inlawrev-3793	1218	266	appealed	appeal	VERB
inlawrev-3793	1218	267	the	the	DET
inlawrev-3793	1218	268	idsr	idsr	NOUN
inlawrev-3793	1218	269	's	's	PART
inlawrev-3793	1218	270	denial	denial	NOUN
inlawrev-3793	1218	271	of	of	ADP
inlawrev-3793	1218	272	kohl	kohl	NOUN
inlawrev-3793	1218	273	's	's	PART
inlawrev-3793	1218	274	claims	claim	NOUN
inlawrev-3793	1218	275	for	for	ADP
inlawrev-3793	1218	276	refund	refund	NOUN
inlawrev-3793	1218	277	for	for	ADP
inlawrev-3793	1218	278	income	income	NOUN
inlawrev-3793	1218	279	tax	tax	NOUN
inlawrev-3793	1218	280	paid	pay	VERB
inlawrev-3793	1218	281	in	in	ADP
inlawrev-3793	1218	282	1997	1997	NUM
inlawrev-3793	1218	283	,	,	PUNCT
inlawrev-3793	1218	284	1998	1998	NUM
inlawrev-3793	1218	285	and	and	CCONJ
inlawrev-3793	1218	286	1999.^'^	1999.^'^	NUM
inlawrev-3793	1218	287	kohl	kohl	NOUN
inlawrev-3793	1218	288	's	's	PART
inlawrev-3793	1218	289	originally	originally	ADV
inlawrev-3793	1218	290	filed	file	VERB
inlawrev-3793	1218	291	combined	combined	ADJ
inlawrev-3793	1218	292	returns	return	NOUN
inlawrev-3793	1218	293	,	,	PUNCT
inlawrev-3793	1218	294	but	but	CCONJ
inlawrev-3793	1218	295	later	later	ADV
inlawrev-3793	1218	296	filed	file	VERB
inlawrev-3793	1218	297	amended	amend	VERB
inlawrev-3793	1218	298	returns	return	NOUN
inlawrev-3793	1218	299	508	508	NUM
inlawrev-3793	1218	300	.	.	PUNCT
inlawrev-3793	1219	1	i	i	PRON
inlawrev-3793	1219	2	d.	d.	PROPN
inlawrev-3793	1219	3	509	509	NUM
inlawrev-3793	1219	4	.	.	PUNCT
inlawrev-3793	1220	1	i	i	PRON
inlawrev-3793	1220	2	d.	d.	PROPN
inlawrev-3793	1220	3	at	at	ADP
inlawrev-3793	1220	4	168	168	NUM
inlawrev-3793	1220	5	-	-	SYM
inlawrev-3793	1220	6	69	69	NUM
inlawrev-3793	1220	7	(	(	PUNCT
inlawrev-3793	1220	8	quoting	quote	VERB
inlawrev-3793	1220	9	int'l	int'l	ADP
inlawrev-3793	1220	10	harvester	harvester	PROPN
inlawrev-3793	1220	11	co.	co.	PROPN
inlawrev-3793	1221	1	v.	v.	ADP
inlawrev-3793	1221	2	dep't	dep't	PROPN
inlawrev-3793	1221	3	oftreasury	oftreasury	NOUN
inlawrev-3793	1221	4	,	,	PUNCT
inlawrev-3793	1221	5	322	322	NUM
inlawrev-3793	1221	6	u.s	u.s	PROPN
inlawrev-3793	1221	7	.	.	PROPN
inlawrev-3793	1221	8	340	340	NUM
inlawrev-3793	1221	9	,	,	PUNCT
inlawrev-3793	1221	10	346	346	NUM
inlawrev-3793	1221	11	(	(	PUNCT
inlawrev-3793	1221	12	1944	1944	NUM
inlawrev-3793	1221	13	)	)	PUNCT
inlawrev-3793	1221	14	(	(	PUNCT
inlawrev-3793	1221	15	alteration	alteration	NOUN
inlawrev-3793	1221	16	in	in	ADP
inlawrev-3793	1221	17	original	original	ADJ
inlawrev-3793	1221	18	)	)	PUNCT
inlawrev-3793	1221	19	)	)	PUNCT
inlawrev-3793	1221	20	.	.	PUNCT
inlawrev-3793	1222	1	510	510	NUM
inlawrev-3793	1222	2	.	.	X
inlawrev-3793	1222	3	mat	mat	PROPN
inlawrev-3793	1222	4	169	169	NUM
inlawrev-3793	1222	5	(	(	PUNCT
inlawrev-3793	1222	6	referring	refer	VERB
inlawrev-3793	1222	7	to	to	ADP
inlawrev-3793	1222	8	45	45	NUM
inlawrev-3793	1222	9	ind	ind	NOUN
inlawrev-3793	1222	10	.	.	PUNCT
inlawrev-3793	1223	1	admin	admin	PROPN
inlawrev-3793	1223	2	.	.	PUNCT
inlawrev-3793	1224	1	code	code	PROPN
inlawrev-3793	1224	2	1	1	NUM
inlawrev-3793	1224	3	-	-	SYM
inlawrev-3793	1224	4	1	1	NUM
inlawrev-3793	1224	5	-	-	SYM
inlawrev-3793	1224	6	1	1	NUM
inlawrev-3793	1224	7	19	19	NUM
inlawrev-3793	1224	8	(	(	PUNCT
inlawrev-3793	1224	9	2005	2005	NUM
inlawrev-3793	1224	10	)	)	PUNCT
inlawrev-3793	1224	11	)	)	PUNCT
inlawrev-3793	1224	12	.	.	PUNCT
inlawrev-3793	1225	1	511	511	NUM
inlawrev-3793	1225	2	.	.	PUNCT
inlawrev-3793	1226	1	i	i	PRON
inlawrev-3793	1226	2	d.	d.	PROPN
inlawrev-3793	1226	3	512	512	NUM
inlawrev-3793	1226	4	.	.	PUNCT
inlawrev-3793	1227	1	i	i	PRON
inlawrev-3793	1227	2	d.	d.	PROPN
inlawrev-3793	1227	3	(	(	PUNCT
inlawrev-3793	1227	4	citing	cite	VERB
inlawrev-3793	1227	5	int'l	int'l	NOUN
inlawrev-3793	1227	6	harvester	harvester	NOUN
inlawrev-3793	1227	7	,	,	PUNCT
inlawrev-3793	1227	8	322	322	NUM
inlawrev-3793	1227	9	u.s	u.s	PROPN
inlawrev-3793	1227	10	.	.	PROPN
inlawrev-3793	1227	11	at	at	ADP
inlawrev-3793	1227	12	340	340	NUM
inlawrev-3793	1227	13	)	)	PUNCT
inlawrev-3793	1227	14	.	.	PUNCT
inlawrev-3793	1228	1	513	513	NUM
inlawrev-3793	1228	2	.	.	PUNCT
inlawrev-3793	1228	3	mat	mat	PROPN
inlawrev-3793	1228	4	170	170	NUM
inlawrev-3793	1228	5	.	.	PUNCT
inlawrev-3793	1229	1	514	514	NUM
inlawrev-3793	1229	2	.	.	X
inlawrev-3793	1229	3	mat	mat	NOUN
inlawrev-3793	1229	4	171	171	NUM
inlawrev-3793	1229	5	.	.	PUNCT
inlawrev-3793	1230	1	515	515	NUM
inlawrev-3793	1230	2	.	.	X
inlawrev-3793	1230	3	mat	mat	NOUN
inlawrev-3793	1230	4	171	171	NUM
inlawrev-3793	1230	5	-	-	SYM
inlawrev-3793	1230	6	72	72	NUM
inlawrev-3793	1230	7	.	.	PUNCT
inlawrev-3793	1231	1	516	516	NUM
inlawrev-3793	1231	2	.	.	X
inlawrev-3793	1231	3	mat	mat	PROPN
inlawrev-3793	1231	4	172	172	NUM
inlawrev-3793	1231	5	.	.	PUNCT
inlawrev-3793	1232	1	517	517	NUM
inlawrev-3793	1232	2	.	.	PUNCT
inlawrev-3793	1233	1	822	822	NUM
inlawrev-3793	1233	2	n.e.2d	n.e.2d	NOUN
inlawrev-3793	1233	3	297	297	NUM
inlawrev-3793	1233	4	(	(	PUNCT
inlawrev-3793	1233	5	ind	ind	NOUN
inlawrev-3793	1233	6	.	.	PUNCT
inlawrev-3793	1234	1	tax	tax	PROPN
inlawrev-3793	1234	2	ct	ct	PROPN
inlawrev-3793	1234	3	.	.	PROPN
inlawrev-3793	1234	4	2005	2005	NUM
inlawrev-3793	1234	5	)	)	PUNCT
inlawrev-3793	1234	6	.	.	PUNCT
inlawrev-3793	1235	1	518	518	NUM
inlawrev-3793	1235	2	.	.	X
inlawrev-3793	1235	3	mat	mat	PROPN
inlawrev-3793	1235	4	298	298	NUM
inlawrev-3793	1235	5	.	.	PUNCT
inlawrev-3793	1236	1	2006	2006	NUM
inlawrev-3793	1236	2	]	]	PUNCT
inlawrev-3793	1236	3	tax	tax	NOUN
inlawrev-3793	1236	4	law	law	NOUN
inlawrev-3793	1236	5	1283	1283	NUM
inlawrev-3793	1236	6	separately	separately	ADV
inlawrev-3793	1236	7	and	and	CCONJ
inlawrev-3793	1236	8	made	make	VERB
inlawrev-3793	1236	9	a	a	DET
inlawrev-3793	1236	10	claim	claim	NOUN
inlawrev-3793	1236	11	for	for	ADP
inlawrev-3793	1236	12	refund	refund	NOUN
inlawrev-3793	1236	13	which	which	PRON
inlawrev-3793	1236	14	was	be	AUX
inlawrev-3793	1236	15	denied	deny	VERB
inlawrev-3793	1236	16	by	by	ADP
inlawrev-3793	1236	17	the	the	DET
inlawrev-3793	1236	18	idsr.^'^	idsr.^'^	NOUN
inlawrev-3793	1236	19	kohl	kohl	NOUN
inlawrev-3793	1236	20	's	's	PART
inlawrev-3793	1236	21	and	and	CCONJ
inlawrev-3793	1236	22	the	the	DET
inlawrev-3793	1236	23	edsr	edsr	NOUN
inlawrev-3793	1236	24	filed	file	VERB
inlawrev-3793	1236	25	cross	cross	NOUN
inlawrev-3793	1236	26	motions	motion	NOUN
inlawrev-3793	1236	27	for	for	ADP
inlawrev-3793	1236	28	summary	summary	NOUN
inlawrev-3793	1236	29	judgment	judgment	NOUN
inlawrev-3793	1236	30	and	and	CCONJ
inlawrev-3793	1236	31	the	the	DET
inlawrev-3793	1236	32	sole	sole	ADJ
inlawrev-3793	1236	33	issue	issue	NOUN
inlawrev-3793	1236	34	for	for	SCONJ
inlawrev-3793	1236	35	the	the	DET
inlawrev-3793	1236	36	tax	tax	NOUN
inlawrev-3793	1236	37	court	court	NOUN
inlawrev-3793	1236	38	to	to	PART
inlawrev-3793	1236	39	decide	decide	VERB
inlawrev-3793	1236	40	was	be	AUX
inlawrev-3793	1236	41	whether	whether	SCONJ
inlawrev-3793	1236	42	kohl	kohl	NOUN
inlawrev-3793	1236	43	's	's	PART
inlawrev-3793	1236	44	needed	need	VERB
inlawrev-3793	1236	45	permission	permission	NOUN
inlawrev-3793	1236	46	from	from	ADP
inlawrev-3793	1236	47	the	the	DET
inlawrev-3793	1236	48	idsr	idsr	NOUN
inlawrev-3793	1236	49	to	to	PART
inlawrev-3793	1236	50	discontinue	discontinue	VERB
inlawrev-3793	1236	51	filing	file	VERB
inlawrev-3793	1236	52	combined	combine	VERB
inlawrev-3793	1236	53	indiana	indiana	PROPN
inlawrev-3793	1236	54	income	income	PROPN
inlawrev-3793	1236	55	tax	tax	NOUN
inlawrev-3793	1236	56	retums.^^	retums.^^	NOUN
inlawrev-3793	1236	57	°	°	VERB
inlawrev-3793	1237	1	the	the	DET
inlawrev-3793	1237	2	tax	tax	NOUN
inlawrev-3793	1237	3	court	court	NOUN
inlawrev-3793	1237	4	granted	grant	VERB
inlawrev-3793	1237	5	kohl	kohl	NOUN
inlawrev-3793	1237	6	's	's	PART
inlawrev-3793	1237	7	motion	motion	NOUN
inlawrev-3793	1237	8	for	for	ADP
inlawrev-3793	1237	9	summary	summary	NOUN
inlawrev-3793	1237	10	judgment	judgment	NOUN
inlawrev-3793	1237	11	finding	find	VERB
inlawrev-3793	1237	12	that	that	SCONJ
inlawrev-3793	1237	13	,	,	PUNCT
inlawrev-3793	1237	14	although	although	SCONJ
inlawrev-3793	1237	15	the	the	DET
inlawrev-3793	1237	16	statute	statute	NOUN
inlawrev-3793	1237	17	for	for	ADP
inlawrev-3793	1237	18	filing	file	VERB
inlawrev-3793	1237	19	a	a	DET
inlawrev-3793	1237	20	combined	combine	VERB
inlawrev-3793	1237	21	return	return	NOUN
inlawrev-3793	1237	22	does	do	AUX
inlawrev-3793	1237	23	require	require	VERB
inlawrev-3793	1237	24	the	the	DET
inlawrev-3793	1237	25	taxpayer	taxpayer	NOUN
inlawrev-3793	1237	26	to	to	PART
inlawrev-3793	1237	27	petition	petition	VERB
inlawrev-3793	1237	28	for	for	ADP
inlawrev-3793	1237	29	permission	permission	NOUN
inlawrev-3793	1237	30	from	from	ADP
inlawrev-3793	1237	31	the	the	DET
inlawrev-3793	1237	32	idsr	idsr	NOUN
inlawrev-3793	1237	33	to	to	PART
inlawrev-3793	1237	34	do	do	VERB
inlawrev-3793	1237	35	so	so	ADV
inlawrev-3793	1237	36	,	,	PUNCT
inlawrev-3793	1237	37	there	there	PRON
inlawrev-3793	1237	38	is	be	VERB
inlawrev-3793	1237	39	no	no	DET
inlawrev-3793	1237	40	corresponding	corresponding	ADJ
inlawrev-3793	1237	41	requirement	requirement	NOUN
inlawrev-3793	1237	42	of	of	ADP
inlawrev-3793	1237	43	permission	permission	NOUN
inlawrev-3793	1237	44	to	to	PART
inlawrev-3793	1237	45	discontinue	discontinue	VERB
inlawrev-3793	1237	46	filing	file	VERB
inlawrev-3793	1237	47	combined	combined	ADJ
inlawrev-3793	1237	48	returns	return	NOUN
inlawrev-3793	1237	49	.	.	PUNCT
inlawrev-3793	1238	1	^^	^^	PUNCT
inlawrev-3793	1238	2	*	*	PUNCT
inlawrev-3793	1238	3	the	the	DET
inlawrev-3793	1238	4	tax	tax	NOUN
inlawrev-3793	1238	5	court	court	NOUN
inlawrev-3793	1238	6	did	do	AUX
inlawrev-3793	1238	7	not	not	PART
inlawrev-3793	1238	8	agree	agree	VERB
inlawrev-3793	1238	9	with	with	ADP
inlawrev-3793	1238	10	the	the	DET
inlawrev-3793	1238	11	idsr	idsr	NOUN
inlawrev-3793	1238	12	's	's	PART
inlawrev-3793	1238	13	claim	claim	NOUN
inlawrev-3793	1238	14	that	that	SCONJ
inlawrev-3793	1238	15	under	under	ADP
inlawrev-3793	1238	16	this	this	DET
inlawrev-3793	1238	17	interpretation	interpretation	NOUN
inlawrev-3793	1238	18	a	a	DET
inlawrev-3793	1238	19	taxpayer	taxpayer	NOUN
inlawrev-3793	1238	20	could	could	AUX
inlawrev-3793	1238	21	reach	reach	VERB
inlawrev-3793	1238	22	back	back	ADV
inlawrev-3793	1238	23	as	as	ADV
inlawrev-3793	1238	24	far	far	ADV
inlawrev-3793	1238	25	as	as	SCONJ
inlawrev-3793	1238	26	it	it	PRON
inlawrev-3793	1238	27	wished	wish	VERB
inlawrev-3793	1238	28	to	to	PART
inlawrev-3793	1238	29	seek	seek	VERB
inlawrev-3793	1238	30	refunds	refund	NOUN
inlawrev-3793	1238	31	on	on	ADP
inlawrev-3793	1238	32	this	this	DET
inlawrev-3793	1238	33	basis.^^^	basis.^^^	NOUN
inlawrev-3793	1238	34	the	the	DET
inlawrev-3793	1238	35	tax	tax	NOUN
inlawrev-3793	1238	36	court	court	NOUN
inlawrev-3793	1238	37	found	find	VERB
inlawrev-3793	1238	38	that	that	SCONJ
inlawrev-3793	1238	39	the	the	DET
inlawrev-3793	1238	40	statute	statute	NOUN
inlawrev-3793	1238	41	of	of	ADP
inlawrev-3793	1238	42	limitation	limitation	NOUN
inlawrev-3793	1238	43	for	for	ADP
inlawrev-3793	1238	44	refunds	refund	NOUN
inlawrev-3793	1238	45	only	only	ADV
inlawrev-3793	1238	46	allowed	allow	VERB
inlawrev-3793	1238	47	a	a	DET
inlawrev-3793	1238	48	taxpayer	taxpayer	NOUN
inlawrev-3793	1238	49	to	to	PART
inlawrev-3793	1238	50	reach	reach	VERB
inlawrev-3793	1238	51	back	back	ADV
inlawrev-3793	1238	52	three	three	NUM
inlawrev-3793	1238	53	years.^^^	years.^^^	NOUN
inlawrev-3793	1238	54	the	the	DET
inlawrev-3793	1238	55	tax	tax	NOUN
inlawrev-3793	1238	56	court	court	NOUN
inlawrev-3793	1238	57	further	far	ADV
inlawrev-3793	1238	58	found	find	VERB
inlawrev-3793	1238	59	that	that	SCONJ
inlawrev-3793	1238	60	to	to	PART
inlawrev-3793	1238	61	read	read	VERB
inlawrev-3793	1238	62	into	into	ADP
inlawrev-3793	1238	63	the	the	DET
inlawrev-3793	1238	64	statute	statute	NOUN
inlawrev-3793	1238	65	this	this	DET
inlawrev-3793	1238	66	requirement	requirement	NOUN
inlawrev-3793	1238	67	of	of	ADP
inlawrev-3793	1238	68	permission	permission	NOUN
inlawrev-3793	1238	69	to	to	PART
inlawrev-3793	1238	70	discontinue	discontinue	VERB
inlawrev-3793	1238	71	filing	file	VERB
inlawrev-3793	1238	72	combined	combined	ADJ
inlawrev-3793	1238	73	returns	return	NOUN
inlawrev-3793	1238	74	would	would	AUX
inlawrev-3793	1238	75	require	require	VERB
inlawrev-3793	1238	76	the	the	DET
inlawrev-3793	1238	77	tax	tax	NOUN
inlawrev-3793	1238	78	court	court	NOUN
inlawrev-3793	1238	79	to	to	PART
inlawrev-3793	1238	80	assume	assume	VERB
inlawrev-3793	1238	81	that	that	SCONJ
inlawrev-3793	1238	82	the	the	DET
inlawrev-3793	1238	83	legislature	legislature	NOUN
inlawrev-3793	1238	84	simply	simply	ADV
inlawrev-3793	1238	85	neglected	neglect	VERB
inlawrev-3793	1238	86	to	to	PART
inlawrev-3793	1238	87	address	address	VERB
inlawrev-3793	1238	88	a	a	DET
inlawrev-3793	1238	89	requirement	requirement	NOUN
inlawrev-3793	1238	90	that	that	SCONJ
inlawrev-3793	1238	91	even	even	ADV
inlawrev-3793	1238	92	the	the	DET
inlawrev-3793	1238	93	idsr	idsr	NOUN
inlawrev-3793	1238	94	labels	label	VERB
inlawrev-3793	1238	95	"	"	PUNCT
inlawrev-3793	1238	96	critical	critical	ADJ
inlawrev-3793	1238	97	.	.	PUNCT
inlawrev-3793	1239	1	"^^"^	"^^"^	PUNCT
inlawrev-3793	1239	2	therefore	therefore	ADV
inlawrev-3793	1239	3	,	,	PUNCT
inlawrev-3793	1239	4	the	the	DET
inlawrev-3793	1239	5	tax	tax	NOUN
inlawrev-3793	1239	6	court	court	NOUN
inlawrev-3793	1239	7	granted	grant	VERB
inlawrev-3793	1239	8	kohl	kohl	NOUN
inlawrev-3793	1239	9	's	's	PART
inlawrev-3793	1239	10	motion	motion	NOUN
inlawrev-3793	1239	11	for	for	ADP
inlawrev-3793	1239	12	summary	summary	NOUN
inlawrev-3793	1239	13	judgment.^^^	judgment.^^^	PROPN
inlawrev-3793	1239	14	d	d	PROPN
inlawrev-3793	1239	15	,	,	PUNCT
inlawrev-3793	1239	16	controlled	control	VERB
inlawrev-3793	1239	17	substances	substance	NOUN
inlawrev-3793	1239	18	excise	excise	VERB
inlawrev-3793	1239	19	tax	tax	NOUN
inlawrev-3793	1239	20	1	1	NUM
inlawrev-3793	1239	21	.	.	PUNCT
inlawrev-3793	1240	1	newby	newby	PROPN
inlawrev-3793	1240	2	v.	v.	PROPN
inlawrev-3793	1240	3	indiana	indiana	PROPN
inlawrev-3793	1240	4	department	department	PROPN
inlawrev-3793	1240	5	of	of	ADP
inlawrev-3793	1240	6	state	state	PROPN
inlawrev-3793	1240	7	revenue.^^^—gary	revenue.^^^—gary	PROPN
inlawrev-3793	1240	8	m.	m.	NOUN
inlawrev-3793	1240	9	newby	newby	NOUN
inlawrev-3793	1240	10	(	(	PUNCT
inlawrev-3793	1240	11	"	"	PUNCT
inlawrev-3793	1240	12	newby	newby	NOUN
inlawrev-3793	1240	13	"	"	PUNCT
inlawrev-3793	1240	14	)	)	PUNCT
inlawrev-3793	1240	15	appealed	appeal	VERB
inlawrev-3793	1240	16	the	the	DET
inlawrev-3793	1240	17	idsr	idsr	NOUN
inlawrev-3793	1240	18	's	's	PART
inlawrev-3793	1240	19	assessment	assessment	NOUN
inlawrev-3793	1240	20	of	of	ADP
inlawrev-3793	1240	21	controlled	control	VERB
inlawrev-3793	1240	22	substance	substance	NOUN
inlawrev-3793	1240	23	excise	excise	NOUN
inlawrev-3793	1240	24	tax	tax	NOUN
inlawrev-3793	1240	25	(	(	PUNCT
inlawrev-3793	1240	26	"	"	PUNCT
inlawrev-3793	1240	27	cset").^^^	cset").^^^	NUM
inlawrev-3793	1240	28	newby	newby	NOUN
inlawrev-3793	1240	29	'	'	PART
inlawrev-3793	1240	30	s	s	NOUN
inlawrev-3793	1240	31	motion	motion	NOUN
inlawrev-3793	1240	32	for	for	ADP
inlawrev-3793	1240	33	summary	summary	NOUN
inlawrev-3793	1240	34	judgment	judgment	NOUN
inlawrev-3793	1240	35	claimed	claim	VERB
inlawrev-3793	1240	36	that	that	SCONJ
inlawrev-3793	1240	37	double	double	ADJ
inlawrev-3793	1240	38	jeopardy	jeopardy	NOUN
inlawrev-3793	1240	39	precluded	preclude	VERB
inlawrev-3793	1240	40	the	the	DET
inlawrev-3793	1240	41	assessment	assessment	NOUN
inlawrev-3793	1240	42	and	and	CCONJ
inlawrev-3793	1240	43	that	that	SCONJ
inlawrev-3793	1240	44	the	the	DET
inlawrev-3793	1240	45	assessment	assessment	NOUN
inlawrev-3793	1240	46	ofcset	ofcset	NOUN
inlawrev-3793	1240	47	violated	violate	VERB
inlawrev-3793	1240	48	the	the	DET
inlawrev-3793	1240	49	plea	plea	NOUN
inlawrev-3793	1240	50	agreement	agreement	NOUN
inlawrev-3793	1240	51	newby	newby	NOUN
inlawrev-3793	1240	52	had	have	VERB
inlawrev-3793	1240	53	with	with	ADP
inlawrev-3793	1240	54	the	the	DET
inlawrev-3793	1240	55	state.^^^	state.^^^	NOUN
inlawrev-3793	1240	56	in	in	ADP
inlawrev-3793	1240	57	1997	1997	NUM
inlawrev-3793	1240	58	,	,	PUNCT
inlawrev-3793	1240	59	newby	newby	NOUN
inlawrev-3793	1240	60	was	be	AUX
inlawrev-3793	1240	61	arrested	arrest	VERB
inlawrev-3793	1240	62	and	and	CCONJ
inlawrev-3793	1240	63	charged	charge	VERB
inlawrev-3793	1240	64	with	with	ADP
inlawrev-3793	1240	65	possession	possession	NOUN
inlawrev-3793	1240	66	of	of	ADP
inlawrev-3793	1240	67	controlled	control	VERB
inlawrev-3793	1240	68	substances	substance	NOUN
inlawrev-3793	1240	69	at	at	ADP
inlawrev-3793	1240	70	his	his	PRON
inlawrev-3793	1240	71	residence	residence	NOUN
inlawrev-3793	1240	72	and	and	CCONJ
inlawrev-3793	1240	73	also	also	ADV
inlawrev-3793	1240	74	charged	charge	VERB
inlawrev-3793	1240	75	with	with	ADP
inlawrev-3793	1240	76	maintaining	maintain	VERB
inlawrev-3793	1240	77	a	a	DET
inlawrev-3793	1240	78	common	common	ADJ
inlawrev-3793	1240	79	nuisance.^^^	nuisance.^^^	PROPN
inlawrev-3793	1240	80	the	the	DET
inlawrev-3793	1240	81	indiana	indiana	PROPN
inlawrev-3793	1240	82	court	court	PROPN
inlawrev-3793	1240	83	of	of	ADP
inlawrev-3793	1240	84	appeals	appeals	PROPN
inlawrev-3793	1240	85	found	find	VERB
inlawrev-3793	1240	86	the	the	DET
inlawrev-3793	1240	87	search	search	NOUN
inlawrev-3793	1240	88	warrant	warrant	NOUN
inlawrev-3793	1240	89	invalid	invalid	ADJ
inlawrev-3793	1240	90	and	and	CCONJ
inlawrev-3793	1240	91	therefore	therefore	ADV
inlawrev-3793	1240	92	the	the	DET
inlawrev-3793	1240	93	controlled	control	VERB
inlawrev-3793	1240	94	substances	substance	NOUN
inlawrev-3793	1240	95	inadmissible.^^^	inadmissible.^^^	PROPN
inlawrev-3793	1240	96	newby	newby	NOUN
inlawrev-3793	1240	97	then	then	ADV
inlawrev-3793	1240	98	entered	enter	VERB
inlawrev-3793	1240	99	into	into	ADP
inlawrev-3793	1240	100	a	a	DET
inlawrev-3793	1240	101	plea	plea	NOUN
inlawrev-3793	1240	102	with	with	ADP
inlawrev-3793	1240	103	the	the	DET
inlawrev-3793	1240	104	state	state	NOUN
inlawrev-3793	1240	105	to	to	PART
inlawrev-3793	1240	106	plead	plead	VERB
inlawrev-3793	1240	107	guilty	guilty	ADJ
inlawrev-3793	1240	108	to	to	ADP
inlawrev-3793	1240	109	the	the	DET
inlawrev-3793	1240	110	common	common	ADJ
inlawrev-3793	1240	111	nuisance	nuisance	NOUN
inlawrev-3793	1240	112	and	and	CCONJ
inlawrev-3793	1240	113	hand	hand	VERB
inlawrev-3793	1240	114	over	over	ADP
inlawrev-3793	1240	115	all	all	DET
inlawrev-3793	1240	116	the	the	DET
inlawrev-3793	1240	117	controlled	control	VERB
inlawrev-3793	1240	118	substances	substance	NOUN
inlawrev-3793	1240	119	seized	seize	VERB
inlawrev-3793	1240	120	,	,	PUNCT
inlawrev-3793	1240	121	and	and	CCONJ
inlawrev-3793	1240	122	the	the	DET
inlawrev-3793	1240	123	state	state	NOUN
inlawrev-3793	1240	124	agreed	agree	VERB
inlawrev-3793	1240	125	to	to	PART
inlawrev-3793	1240	126	drop	drop	VERB
inlawrev-3793	1240	127	all	all	DET
inlawrev-3793	1240	128	other	other	ADJ
inlawrev-3793	1240	129	charges	charge	NOUN
inlawrev-3793	1240	130	and	and	CCONJ
inlawrev-3793	1240	131	seek	seek	VERB
inlawrev-3793	1240	132	no	no	DET
inlawrev-3793	1240	133	further	further	ADJ
inlawrev-3793	1240	134	fines	fine	NOUN
inlawrev-3793	1240	135	or	or	CCONJ
inlawrev-3793	1240	136	forfeitures.^^	forfeitures.^^	NOUN
inlawrev-3793	1240	137	'	'	PUNCT
inlawrev-3793	1240	138	after	after	SCONJ
inlawrev-3793	1240	139	the	the	DET
inlawrev-3793	1240	140	plea	plea	NOUN
inlawrev-3793	1240	141	was	be	AUX
inlawrev-3793	1240	142	accepted	accept	VERB
inlawrev-3793	1240	143	in	in	ADP
inlawrev-3793	1240	144	1999	1999	NUM
inlawrev-3793	1240	145	,	,	PUNCT
inlawrev-3793	1240	146	the	the	DET
inlawrev-3793	1240	147	idsr	idsr	NOUN
inlawrev-3793	1240	148	assessed	assess	VERB
inlawrev-3793	1240	149	cset	cset	NOUN
inlawrev-3793	1240	150	,	,	PUNCT
inlawrev-3793	1240	151	penalties	penalty	NOUN
inlawrev-3793	1240	152	,	,	PUNCT
inlawrev-3793	1240	153	and	and	CCONJ
inlawrev-3793	1240	154	519	519	NUM
inlawrev-3793	1240	155	.	.	X
inlawrev-3793	1241	1	mat	mat	PROPN
inlawrev-3793	1241	2	299	299	NUM
inlawrev-3793	1241	3	.	.	PUNCT
inlawrev-3793	1242	1	520	520	NUM
inlawrev-3793	1242	2	.	.	PUNCT
inlawrev-3793	1242	3	mat	mat	PROPN
inlawrev-3793	1242	4	298	298	NUM
inlawrev-3793	1242	5	.	.	NOUN
inlawrev-3793	1242	6	521	521	NUM
inlawrev-3793	1242	7	.	.	PUNCT
inlawrev-3793	1242	8	m.	m.	NOUN
inlawrev-3793	1242	9	at	at	ADP
inlawrev-3793	1242	10	299	299	NUM
inlawrev-3793	1242	11	-	-	SYM
inlawrev-3793	1242	12	300	300	NUM
inlawrev-3793	1242	13	(	(	PUNCT
inlawrev-3793	1242	14	citing	cite	VERB
inlawrev-3793	1242	15	ind	ind	NOUN
inlawrev-3793	1242	16	.	.	PUNCT
inlawrev-3793	1243	1	code	code	PROPN
inlawrev-3793	1243	2	§	§	PROPN
inlawrev-3793	1243	3	6	6	NUM
inlawrev-3793	1243	4	-	-	SYM
inlawrev-3793	1243	5	3	3	NUM
inlawrev-3793	1243	6	-	-	PUNCT
inlawrev-3793	1243	7	2	2	NUM
inlawrev-3793	1243	8	-	-	PUNCT
inlawrev-3793	1243	9	2(g	2(g	NUM
inlawrev-3793	1243	10	)	)	PUNCT
inlawrev-3793	1243	11	(	(	PUNCT
inlawrev-3793	1243	12	2005	2005	NUM
inlawrev-3793	1243	13	)	)	PUNCT
inlawrev-3793	1243	14	)	)	PUNCT
inlawrev-3793	1243	15	.	.	PUNCT
inlawrev-3793	1244	1	522	522	NUM
inlawrev-3793	1244	2	.	.	X
inlawrev-3793	1244	3	mat	mat	NOUN
inlawrev-3793	1244	4	300	300	NUM
inlawrev-3793	1244	5	-	-	NUM
inlawrev-3793	1244	6	01	01	NUM
inlawrev-3793	1244	7	.	.	NOUN
inlawrev-3793	1244	8	523	523	NUM
inlawrev-3793	1244	9	.	.	PUNCT
inlawrev-3793	1245	1	mat	mat	PROPN
inlawrev-3793	1245	2	301	301	NUM
inlawrev-3793	1245	3	.	.	PUNCT
inlawrev-3793	1245	4	524	524	NUM
inlawrev-3793	1245	5	.	.	PUNCT
inlawrev-3793	1246	1	mat	mat	NOUN
inlawrev-3793	1246	2	301	301	NUM
inlawrev-3793	1246	3	-	-	NUM
inlawrev-3793	1246	4	02	02	NUM
inlawrev-3793	1246	5	.	.	PUNCT
inlawrev-3793	1247	1	525	525	NUM
inlawrev-3793	1247	2	.	.	PUNCT
inlawrev-3793	1247	3	mat	mat	PROPN
inlawrev-3793	1247	4	302	302	NUM
inlawrev-3793	1247	5	.	.	NOUN
inlawrev-3793	1247	6	526	526	NUM
inlawrev-3793	1247	7	.	.	X
inlawrev-3793	1248	1	826	826	NUM
inlawrev-3793	1248	2	n.e.2d	n.e.2d	NOUN
inlawrev-3793	1248	3	173	173	NUM
inlawrev-3793	1248	4	(	(	PUNCT
inlawrev-3793	1248	5	ind	ind	NOUN
inlawrev-3793	1248	6	.	.	PUNCT
inlawrev-3793	1249	1	tax	tax	PROPN
inlawrev-3793	1249	2	ct	ct	PROPN
inlawrev-3793	1249	3	.	.	PROPN
inlawrev-3793	1249	4	2005	2005	NUM
inlawrev-3793	1249	5	)	)	PUNCT
inlawrev-3793	1249	6	.	.	PUNCT
inlawrev-3793	1250	1	527	527	NUM
inlawrev-3793	1250	2	.	.	X
inlawrev-3793	1250	3	mat	mat	PROPN
inlawrev-3793	1250	4	174	174	NUM
inlawrev-3793	1250	5	.	.	PUNCT
inlawrev-3793	1251	1	528	528	NUM
inlawrev-3793	1251	2	.	.	PUNCT
inlawrev-3793	1252	1	m	m	PROPN
inlawrev-3793	1252	2	529	529	NUM
inlawrev-3793	1252	3	.	.	PUNCT
inlawrev-3793	1253	1	m	m	PROPN
inlawrev-3793	1253	2	530	530	NUM
inlawrev-3793	1253	3	.	.	PUNCT
inlawrev-3793	1254	1	i	i	PRON
inlawrev-3793	1254	2	d.	d.	PROPN
inlawrev-3793	1254	3	(	(	PUNCT
inlawrev-3793	1254	4	citing	cite	VERB
inlawrev-3793	1254	5	newby	newby	NOUN
inlawrev-3793	1254	6	v.	v.	ADP
inlawrev-3793	1254	7	state	state	NOUN
inlawrev-3793	1254	8	,	,	PUNCT
inlawrev-3793	1254	9	701	701	NUM
inlawrev-3793	1254	10	n.e.2d	n.e.2d	NOUN
inlawrev-3793	1254	11	593	593	NUM
inlawrev-3793	1254	12	,	,	PUNCT
inlawrev-3793	1254	13	604	604	NUM
inlawrev-3793	1254	14	(	(	PUNCT
inlawrev-3793	1254	15	ind	ind	NOUN
inlawrev-3793	1254	16	.	.	PUNCT
inlawrev-3793	1255	1	ct	ct	PROPN
inlawrev-3793	1255	2	.	.	PUNCT
inlawrev-3793	1256	1	app	app	PROPN
inlawrev-3793	1256	2	.	.	PROPN
inlawrev-3793	1256	3	1998	1998	NUM
inlawrev-3793	1256	4	)	)	PUNCT
inlawrev-3793	1256	5	)	)	PUNCT
inlawrev-3793	1256	6	.	.	PUNCT
inlawrev-3793	1257	1	531	531	NUM
inlawrev-3793	1257	2	.	.	X
inlawrev-3793	1257	3	mat	mat	VERB
inlawrev-3793	1257	4	174	174	NUM
inlawrev-3793	1257	5	-	-	SYM
inlawrev-3793	1257	6	75	75	NUM
inlawrev-3793	1257	7	.	.	PUNCT
inlawrev-3793	1258	1	1284	1284	NUM
inlawrev-3793	1258	2	evjdiana	evjdiana	PROPN
inlawrev-3793	1258	3	law	law	PROPN
inlawrev-3793	1258	4	review	review	NOUN
inlawrev-3793	1259	1	[	[	X
inlawrev-3793	1259	2	vol	vol	NOUN
inlawrev-3793	1259	3	.	.	PUNCT
inlawrev-3793	1259	4	39	39	NUM
inlawrev-3793	1259	5	:	:	SYM
inlawrev-3793	1259	6	1239	1239	NUM
inlawrev-3793	1259	7	fees	fee	NOUN
inlawrev-3793	1259	8	in	in	ADP
inlawrev-3793	1259	9	the	the	DET
inlawrev-3793	1259	10	amount	amount	NOUN
inlawrev-3793	1259	11	of	of	ADP
inlawrev-3793	1259	12	$	$	SYM
inlawrev-3793	1259	13	871,437.50	871,437.50	NUM
inlawrev-3793	1259	14	against	against	ADP
inlawrev-3793	1259	15	newby.^^^	newby.^^^	PROPN
inlawrev-3793	1259	16	newby	newby	PROPN
inlawrev-3793	1259	17	claimed	claim	VERB
inlawrev-3793	1259	18	that	that	SCONJ
inlawrev-3793	1259	19	because	because	SCONJ
inlawrev-3793	1259	20	possession	possession	NOUN
inlawrev-3793	1259	21	of	of	ADP
inlawrev-3793	1259	22	a	a	DET
inlawrev-3793	1259	23	controlled	control	VERB
inlawrev-3793	1259	24	substance	substance	NOUN
inlawrev-3793	1259	25	and	and	CCONJ
inlawrev-3793	1259	26	common	common	ADJ
inlawrev-3793	1259	27	nuisance	nuisance	NOUN
inlawrev-3793	1259	28	were	be	AUX
inlawrev-3793	1259	29	the	the	DET
inlawrev-3793	1259	30	same	same	ADJ
inlawrev-3793	1259	31	offense	offense	NOUN
inlawrev-3793	1259	32	,	,	PUNCT
inlawrev-3793	1259	33	the	the	DET
inlawrev-3793	1259	34	assessment	assessment	NOUN
inlawrev-3793	1259	35	,	,	PUNCT
inlawrev-3793	1259	36	which	which	PRON
inlawrev-3793	1259	37	was	be	AUX
inlawrev-3793	1259	38	punishment	punishment	NOUN
inlawrev-3793	1259	39	for	for	ADP
inlawrev-3793	1259	40	possession	possession	NOUN
inlawrev-3793	1259	41	,	,	PUNCT
inlawrev-3793	1259	42	constituted	constitute	VERB
inlawrev-3793	1259	43	double	double	ADJ
inlawrev-3793	1259	44	jeopardy.^^^	jeopardy.^^^	PROPN
inlawrev-3793	1259	45	the	the	DET
inlawrev-3793	1259	46	tax	tax	NOUN
inlawrev-3793	1259	47	court	court	NOUN
inlawrev-3793	1259	48	held	hold	VERB
inlawrev-3793	1259	49	that	that	SCONJ
inlawrev-3793	1259	50	federal	federal	ADJ
inlawrev-3793	1259	51	double	double	ADJ
inlawrev-3793	1259	52	jeopardy	jeopardy	NOUN
inlawrev-3793	1259	53	did	do	AUX
inlawrev-3793	1259	54	not	not	PART
inlawrev-3793	1259	55	apply	apply	VERB
inlawrev-3793	1259	56	because	because	SCONJ
inlawrev-3793	1259	57	a	a	DET
inlawrev-3793	1259	58	person	person	NOUN
inlawrev-3793	1259	59	may	may	AUX
inlawrev-3793	1259	60	commit	commit	VERB
inlawrev-3793	1259	61	a	a	DET
inlawrev-3793	1259	62	common	common	ADJ
inlawrev-3793	1259	63	nuisance	nuisance	NOUN
inlawrev-3793	1259	64	without	without	ADP
inlawrev-3793	1259	65	having	having	AUX
inlawrev-3793	1259	66	possessed	possess	VERB
inlawrev-3793	1259	67	the	the	DET
inlawrev-3793	1259	68	controlled	control	VERB
inlawrev-3793	1259	69	substance	substance	NOUN
inlawrev-3793	1259	70	,	,	PUNCT
inlawrev-3793	1259	71	and	and	CCONJ
inlawrev-3793	1259	72	it	it	PRON
inlawrev-3793	1259	73	is	be	AUX
inlawrev-3793	1259	74	possession	possession	NOUN
inlawrev-3793	1259	75	alone	alone	ADV
inlawrev-3793	1259	76	which	which	PRON
inlawrev-3793	1259	77	allows	allow	VERB
inlawrev-3793	1259	78	assessment	assessment	NOUN
inlawrev-3793	1259	79	of	of	ADP
inlawrev-3793	1259	80	the	the	DET
inlawrev-3793	1259	81	cset.^^"^	cset.^^"^	PROPN
inlawrev-3793	1259	82	the	the	DET
inlawrev-3793	1259	83	tax	tax	NOUN
inlawrev-3793	1259	84	court	court	NOUN
inlawrev-3793	1259	85	then	then	ADV
inlawrev-3793	1259	86	held	hold	VERB
inlawrev-3793	1259	87	that	that	SCONJ
inlawrev-3793	1259	88	the	the	DET
inlawrev-3793	1259	89	actual	actual	ADJ
inlawrev-3793	1259	90	evidence	evidence	NOUN
inlawrev-3793	1259	91	test	test	NOUN
inlawrev-3793	1259	92	for	for	ADP
inlawrev-3793	1259	93	the	the	DET
inlawrev-3793	1259	94	indiana	indiana	PROPN
inlawrev-3793	1259	95	double	double	PROPN
inlawrev-3793	1259	96	jeopardy	jeopardy	NOUN
inlawrev-3793	1259	97	analysis	analysis	NOUN
inlawrev-3793	1259	98	could	could	AUX
inlawrev-3793	1259	99	not	not	PART
inlawrev-3793	1259	100	be	be	AUX
inlawrev-3793	1259	101	applied	apply	VERB
inlawrev-3793	1259	102	because	because	SCONJ
inlawrev-3793	1259	103	the	the	DET
inlawrev-3793	1259	104	guilty	guilty	ADJ
inlawrev-3793	1259	105	plea	plea	NOUN
inlawrev-3793	1259	106	was	be	AUX
inlawrev-3793	1259	107	entered	enter	VERB
inlawrev-3793	1259	108	before	before	ADP
inlawrev-3793	1259	109	any	any	DET
inlawrev-3793	1259	110	evidence	evidence	NOUN
inlawrev-3793	1259	111	was	be	AUX
inlawrev-3793	1259	112	presented.^^^	presented.^^^	PROPN
inlawrev-3793	1259	113	furthermore	furthermore	ADV
inlawrev-3793	1259	114	,	,	PUNCT
inlawrev-3793	1259	115	the	the	DET
inlawrev-3793	1259	116	tax	tax	NOUN
inlawrev-3793	1259	117	court	court	NOUN
inlawrev-3793	1259	118	found	find	VERB
inlawrev-3793	1259	119	that	that	SCONJ
inlawrev-3793	1259	120	since	since	SCONJ
inlawrev-3793	1259	121	possession	possession	NOUN
inlawrev-3793	1259	122	and	and	CCONJ
inlawrev-3793	1259	123	common	common	ADJ
inlawrev-3793	1259	124	nuisance	nuisance	NOUN
inlawrev-3793	1259	125	were	be	AUX
inlawrev-3793	1259	126	not	not	PART
inlawrev-3793	1259	127	the	the	DET
inlawrev-3793	1259	128	same	same	ADJ
inlawrev-3793	1259	129	offense	offense	NOUN
inlawrev-3793	1259	130	,	,	PUNCT
inlawrev-3793	1259	131	the	the	DET
inlawrev-3793	1259	132	assessment	assessment	NOUN
inlawrev-3793	1259	133	of	of	ADP
inlawrev-3793	1259	134	cset	cset	PROPN
inlawrev-3793	1259	135	was	be	AUX
inlawrev-3793	1259	136	newby	newby	NOUN
inlawrev-3793	1259	137	'	'	PUNCT
inlawrev-3793	1259	138	s	s	PART
inlawrev-3793	1259	139	only	only	ADV
inlawrev-3793	1259	140	jeopardy	jeopardy	NOUN
inlawrev-3793	1259	141	for	for	ADP
inlawrev-3793	1259	142	the	the	DET
inlawrev-3793	1259	143	possession	possession	NOUN
inlawrev-3793	1259	144	of	of	ADP
inlawrev-3793	1259	145	a	a	DET
inlawrev-3793	1259	146	controlled	control	VERB
inlawrev-3793	1259	147	substance.^^^	substance.^^^	NOUN
inlawrev-3793	1259	148	the	the	DET
inlawrev-3793	1259	149	tax	tax	NOUN
inlawrev-3793	1259	150	court	court	NOUN
inlawrev-3793	1259	151	then	then	ADV
inlawrev-3793	1259	152	held	hold	VERB
inlawrev-3793	1259	153	that	that	SCONJ
inlawrev-3793	1259	154	the	the	DET
inlawrev-3793	1259	155	assessment	assessment	NOUN
inlawrev-3793	1259	156	of	of	ADP
inlawrev-3793	1259	157	cset	cset	NOUN
inlawrev-3793	1259	158	did	do	AUX
inlawrev-3793	1259	159	not	not	PART
inlawrev-3793	1259	160	violate	violate	VERB
inlawrev-3793	1259	161	the	the	DET
inlawrev-3793	1259	162	plea	plea	NOUN
inlawrev-3793	1259	163	agreement	agreement	NOUN
inlawrev-3793	1259	164	because	because	SCONJ
inlawrev-3793	1259	165	the	the	DET
inlawrev-3793	1259	166	legislature	legislature	NOUN
inlawrev-3793	1259	167	clearly	clearly	ADV
inlawrev-3793	1259	168	stated	state	VERB
inlawrev-3793	1259	169	in	in	ADP
inlawrev-3793	1259	170	the	the	DET
inlawrev-3793	1259	171	statute	statute	NOUN
inlawrev-3793	1259	172	that	that	PRON
inlawrev-3793	1259	173	cset	cset	PROPN
inlawrev-3793	1259	174	was	be	AUX
inlawrev-3793	1259	175	in	in	ADP
inlawrev-3793	1259	176	addition	addition	NOUN
inlawrev-3793	1259	177	to	to	ADP
inlawrev-3793	1259	178	any	any	DET
inlawrev-3793	1259	179	criminal	criminal	ADJ
inlawrev-3793	1259	180	penalties	penalty	NOUN
inlawrev-3793	1259	181	and	and	CCONJ
inlawrev-3793	1259	182	forfeitures	forfeiture	NOUN
inlawrev-3793	1259	183	,	,	PUNCT
inlawrev-3793	1259	184	and	and	CCONJ
inlawrev-3793	1259	185	furthermore	furthermore	ADV
inlawrev-3793	1259	186	the	the	DET
inlawrev-3793	1259	187	tax	tax	NOUN
inlawrev-3793	1259	188	court	court	NOUN
inlawrev-3793	1259	189	noted	note	VERB
inlawrev-3793	1259	190	that	that	SCONJ
inlawrev-3793	1259	191	the	the	DET
inlawrev-3793	1259	192	prosecutor	prosecutor	NOUN
inlawrev-3793	1259	193	can	can	AUX
inlawrev-3793	1259	194	not	not	PART
inlawrev-3793	1259	195	bind	bind	VERB
inlawrev-3793	1259	196	the	the	DET
inlawrev-3793	1259	197	rights	right	NOUN
inlawrev-3793	1259	198	of	of	ADP
inlawrev-3793	1259	199	the	the	DET
inlawrev-3793	1259	200	idsr	idsr	NOUN
inlawrev-3793	1259	201	to	to	PART
inlawrev-3793	1259	202	assess	assess	VERB
inlawrev-3793	1259	203	the	the	DET
inlawrev-3793	1259	204	tax.^^^	tax.^^^	NOUN
inlawrev-3793	1259	205	for	for	ADP
inlawrev-3793	1259	206	these	these	DET
inlawrev-3793	1259	207	reasons	reason	NOUN
inlawrev-3793	1259	208	the	the	DET
inlawrev-3793	1259	209	tax	tax	NOUN
inlawrev-3793	1259	210	court	court	NOUN
inlawrev-3793	1259	211	denied	deny	VERB
inlawrev-3793	1259	212	newby	newby	ADJ
inlawrev-3793	1259	213	summary	summary	NOUN
inlawrev-3793	1259	214	judgment	judgment	NOUN
inlawrev-3793	1259	215	and	and	CCONJ
inlawrev-3793	1259	216	granted	grant	VERB
inlawrev-3793	1259	217	the	the	DET
inlawrev-3793	1259	218	ddsr	ddsr	NOUN
inlawrev-3793	1259	219	's	's	PART
inlawrev-3793	1259	220	summary	summary	NOUN
inlawrev-3793	1259	221	judgment	judgment	NOUN
inlawrev-3793	1259	222	motion	motion	NOUN
inlawrev-3793	1259	223	.	.	PUNCT
inlawrev-3793	1260	1	2	2	X
inlawrev-3793	1260	2	.	.	X
inlawrev-3793	1260	3	barney	barney	PROPN
inlawrev-3793	1260	4	v.	v.	PROPN
inlawrev-3793	1260	5	indiana	indiana	PROPN
inlawrev-3793	1260	6	department	department	PROPN
inlawrev-3793	1260	7	of	of	ADP
inlawrev-3793	1260	8	state	state	PROPN
inlawrev-3793	1260	9	revenue.^^^—chadd	revenue.^^^—chadd	PROPN
inlawrev-3793	1260	10	barney	barney	NOUN
inlawrev-3793	1260	11	(	(	PUNCT
inlawrev-3793	1260	12	"	"	PUNCT
inlawrev-3793	1260	13	barney	barney	NOUN
inlawrev-3793	1260	14	"	"	PUNCT
inlawrev-3793	1260	15	)	)	PUNCT
inlawrev-3793	1260	16	appealed	appeal	VERB
inlawrev-3793	1260	17	the	the	DET
inlawrev-3793	1260	18	idsr	idsr	NOUN
inlawrev-3793	1260	19	's	's	PART
inlawrev-3793	1260	20	assessment	assessment	NOUN
inlawrev-3793	1260	21	of	of	ADP
inlawrev-3793	1260	22	controlled	control	VERB
inlawrev-3793	1260	23	substances	substance	NOUN
inlawrev-3793	1260	24	excise	excise	NOUN
inlawrev-3793	1260	25	tax	tax	NOUN
inlawrev-3793	1260	26	(	(	PUNCT
inlawrev-3793	1260	27	"	"	PUNCT
inlawrev-3793	1260	28	cset	cset	NOUN
inlawrev-3793	1260	29	"	"	PUNCT
inlawrev-3793	1260	30	)	)	PUNCT
inlawrev-3793	1260	31	against	against	ADP
inlawrev-3793	1260	32	him.^'^^	him.^'^^	PROPN
inlawrev-3793	1260	33	barney	barney	NOUN
inlawrev-3793	1260	34	claimed	claim	VERB
inlawrev-3793	1260	35	that	that	SCONJ
inlawrev-3793	1260	36	the	the	DET
inlawrev-3793	1260	37	exclusionary	exclusionary	ADJ
inlawrev-3793	1260	38	rule	rule	NOUN
inlawrev-3793	1260	39	barred	bar	VERB
inlawrev-3793	1260	40	the	the	DET
inlawrev-3793	1260	41	use	use	NOUN
inlawrev-3793	1260	42	of	of	ADP
inlawrev-3793	1260	43	barney	barney	NOUN
inlawrev-3793	1260	44	's	's	PART
inlawrev-3793	1260	45	admissions	admission	NOUN
inlawrev-3793	1260	46	in	in	ADP
inlawrev-3793	1260	47	a	a	DET
inlawrev-3793	1260	48	tax	tax	NOUN
inlawrev-3793	1260	49	assessment	assessment	NOUN
inlawrev-3793	1260	50	proceeding	proceeding	NOUN
inlawrev-3793	1260	51	,	,	PUNCT
inlawrev-3793	1260	52	that	that	SCONJ
inlawrev-3793	1260	53	the	the	DET
inlawrev-3793	1260	54	admissions	admission	NOUN
inlawrev-3793	1260	55	were	be	AUX
inlawrev-3793	1260	56	not	not	PART
inlawrev-3793	1260	57	sufficient	sufficient	ADJ
inlawrev-3793	1260	58	evidence	evidence	NOUN
inlawrev-3793	1260	59	that	that	SCONJ
inlawrev-3793	1260	60	barney	barney	NOUN
inlawrev-3793	1260	61	possessed	possess	VERB
inlawrev-3793	1260	62	the	the	DET
inlawrev-3793	1260	63	marijuana	marijuana	NOUN
inlawrev-3793	1260	64	to	to	PART
inlawrev-3793	1260	65	which	which	PRON
inlawrev-3793	1260	66	cset	cset	NOUN
inlawrev-3793	1260	67	was	be	AUX
inlawrev-3793	1260	68	assessed	assess	VERB
inlawrev-3793	1260	69	,	,	PUNCT
inlawrev-3793	1260	70	and	and	CCONJ
inlawrev-3793	1260	71	that	that	SCONJ
inlawrev-3793	1260	72	the	the	DET
inlawrev-3793	1260	73	idsr	idsr	NOUN
inlawrev-3793	1260	74	did	do	AUX
inlawrev-3793	1260	75	not	not	PART
inlawrev-3793	1260	76	properly	properly	ADV
inlawrev-3793	1260	77	allow	allow	VERB
inlawrev-3793	1260	78	for	for	ADP
inlawrev-3793	1260	79	the	the	DET
inlawrev-3793	1260	80	weight	weight	NOUN
inlawrev-3793	1260	81	of	of	ADP
inlawrev-3793	1260	82	the	the	DET
inlawrev-3793	1260	83	marijuana	marijuana	NOUN
inlawrev-3793	1260	84	in	in	ADP
inlawrev-3793	1260	85	their	their	PRON
inlawrev-3793	1260	86	assessment.^"^^	assessment.^"^^	NOUN
inlawrev-3793	1260	87	barney	barney	NOUN
inlawrev-3793	1260	88	was	be	AUX
inlawrev-3793	1260	89	arrested	arrest	VERB
inlawrev-3793	1260	90	for	for	ADP
inlawrev-3793	1260	91	receiving	receive	VERB
inlawrev-3793	1260	92	a	a	DET
inlawrev-3793	1260	93	package	package	NOUN
inlawrev-3793	1260	94	of	of	ADP
inlawrev-3793	1260	95	marijuana	marijuana	PROPN
inlawrev-3793	1260	96	at	at	ADP
inlawrev-3793	1260	97	a	a	DET
inlawrev-3793	1260	98	grant	grant	PROPN
inlawrev-3793	1260	99	county	county	NOUN
inlawrev-3793	1260	100	address	address	NOUN
inlawrev-3793	1260	101	,	,	PUNCT
inlawrev-3793	1260	102	and	and	CCONJ
inlawrev-3793	1260	103	during	during	ADP
inlawrev-3793	1260	104	the	the	DET
inlawrev-3793	1260	105	post	post	NOUN
inlawrev-3793	1260	106	arrest	arrest	NOUN
inlawrev-3793	1260	107	interview	interview	NOUN
inlawrev-3793	1260	108	he	he	PRON
inlawrev-3793	1260	109	admitted	admit	VERB
inlawrev-3793	1260	110	to	to	ADP
inlawrev-3793	1260	111	receiving	receive	VERB
inlawrev-3793	1260	112	twelve	twelve	NUM
inlawrev-3793	1260	113	other	other	ADJ
inlawrev-3793	1260	114	packages	package	NOUN
inlawrev-3793	1260	115	at	at	ADP
inlawrev-3793	1260	116	various	various	ADJ
inlawrev-3793	1260	117	addresses	address	NOUN
inlawrev-3793	1260	118	in	in	ADP
inlawrev-3793	1260	119	indiana.^"^^	indiana.^"^^	NOUN
inlawrev-3793	1260	120	the	the	DET
inlawrev-3793	1260	121	idsr	idsr	NOUN
inlawrev-3793	1260	122	assessed	assess	VERB
inlawrev-3793	1260	123	cset	cset	NOUN
inlawrev-3793	1260	124	on	on	ADP
inlawrev-3793	1260	125	barney	barney	NOUN
inlawrev-3793	1260	126	of	of	ADP
inlawrev-3793	1260	127	more	more	ADJ
inlawrev-3793	1260	128	than	than	ADP
inlawrev-3793	1260	129	$	$	SYM
inlawrev-3793	1260	130	650,000.^^^	650,000.^^^	NUM
inlawrev-3793	1260	131	the	the	DET
inlawrev-3793	1260	132	idsr	idsr	NOUN
inlawrev-3793	1260	133	assessed	assess	VERB
inlawrev-3793	1260	134	the	the	DET
inlawrev-3793	1260	135	cset	cset	NOUN
inlawrev-3793	1260	136	based	base	VERB
inlawrev-3793	1260	137	on	on	ADP
inlawrev-3793	1260	138	the	the	DET
inlawrev-3793	1260	139	weight	weight	NOUN
inlawrev-3793	1260	140	of	of	ADP
inlawrev-3793	1260	141	the	the	DET
inlawrev-3793	1260	142	parcels	parcel	NOUN
inlawrev-3793	1260	143	barney	barney	NOUN
inlawrev-3793	1260	144	identified	identify	VERB
inlawrev-3793	1260	145	on	on	ADP
inlawrev-3793	1260	146	the	the	DET
inlawrev-3793	1260	147	watch	watch	NOUN
inlawrev-3793	1260	148	list	list	NOUN
inlawrev-3793	1260	149	and	and	CCONJ
inlawrev-3793	1260	150	not	not	PART
inlawrev-3793	1260	151	from	from	ADP
inlawrev-3793	1260	152	the	the	DET
inlawrev-3793	1260	153	actual	actual	ADJ
inlawrev-3793	1260	154	weight	weight	NOUN
inlawrev-3793	1260	155	of	of	ADP
inlawrev-3793	1260	156	the	the	DET
inlawrev-3793	1260	157	marijuana	marijuana	NOUN
inlawrev-3793	1260	158	because	because	SCONJ
inlawrev-3793	1260	159	the	the	DET
inlawrev-3793	1260	160	parcels	parcel	NOUN
inlawrev-3793	1260	161	were	be	AUX
inlawrev-3793	1260	162	not	not	PART
inlawrev-3793	1260	163	recovered.^"^	recovered.^"^	X
inlawrev-3793	1260	164	the	the	DET
inlawrev-3793	1260	165	idsr	idsr	NOUN
inlawrev-3793	1260	166	sustained	sustain	VERB
inlawrev-3793	1260	167	barney	barney	NOUN
inlawrev-3793	1260	168	's	's	PART
inlawrev-3793	1260	169	protest	protest	NOUN
inlawrev-3793	1260	170	on	on	ADP
inlawrev-3793	1260	171	six	six	NUM
inlawrev-3793	1260	172	of	of	ADP
inlawrev-3793	1260	173	the	the	DET
inlawrev-3793	1260	174	twelve	twelve	NUM
inlawrev-3793	1260	175	parcels	parcel	NOUN
inlawrev-3793	1260	176	because	because	SCONJ
inlawrev-3793	1260	177	of	of	ADP
inlawrev-3793	1260	178	lack	lack	NOUN
inlawrev-3793	1260	179	of	of	ADP
inlawrev-3793	1260	180	evidence	evidence	NOUN
inlawrev-3793	1260	181	to	to	PART
inlawrev-3793	1260	182	show	show	VERB
inlawrev-3793	1260	183	actual	actual	ADJ
inlawrev-3793	1260	184	possession	possession	NOUN
inlawrev-3793	1260	185	,	,	PUNCT
inlawrev-3793	1260	186	and	and	CCONJ
inlawrev-3793	1260	187	originally	originally	ADV
inlawrev-3793	1260	188	532	532	NUM
inlawrev-3793	1260	189	.	.	PUNCT
inlawrev-3793	1261	1	i	i	PRON
inlawrev-3793	1261	2	d.	d.	PROPN
inlawrev-3793	1261	3	at	at	ADP
inlawrev-3793	1261	4	115	115	NUM
inlawrev-3793	1261	5	.	.	PUNCT
inlawrev-3793	1262	1	533	533	NUM
inlawrev-3793	1262	2	.	.	PUNCT
inlawrev-3793	1263	1	i	i	PRON
inlawrev-3793	1263	2	d.	d.	PROPN
inlawrev-3793	1263	3	534	534	NUM
inlawrev-3793	1263	4	.	.	PUNCT
inlawrev-3793	1264	1	mat	mat	PROPN
inlawrev-3793	1264	2	176	176	NUM
inlawrev-3793	1264	3	.	.	PUNCT
inlawrev-3793	1265	1	535	535	NUM
inlawrev-3793	1265	2	.	.	PUNCT
inlawrev-3793	1265	3	mat	mat	NOUN
inlawrev-3793	1265	4	176	176	NUM
inlawrev-3793	1265	5	-	-	SYM
inlawrev-3793	1265	6	77	77	NUM
inlawrev-3793	1265	7	.	.	PUNCT
inlawrev-3793	1266	1	536	536	NUM
inlawrev-3793	1266	2	.	.	PUNCT
inlawrev-3793	1267	1	id.dxml	id.dxml	NOUN
inlawrev-3793	1267	2	.	.	X
inlawrev-3793	1267	3	537	537	NUM
inlawrev-3793	1267	4	.	.	PUNCT
inlawrev-3793	1268	1	m.	m.	NOUN
inlawrev-3793	1268	2	atl77&n.4	atl77&n.4	PROPN
inlawrev-3793	1268	3	.	.	PUNCT
inlawrev-3793	1269	1	538	538	NUM
inlawrev-3793	1269	2	.	.	PUNCT
inlawrev-3793	1270	1	i	i	PRON
inlawrev-3793	1270	2	d.	d.	PROPN
inlawrev-3793	1270	3	539	539	NUM
inlawrev-3793	1270	4	.	.	PUNCT
inlawrev-3793	1270	5	823	823	NUM
inlawrev-3793	1270	6	n.e.2d	n.e.2d	NOUN
inlawrev-3793	1270	7	339	339	NUM
inlawrev-3793	1270	8	(	(	PUNCT
inlawrev-3793	1270	9	ind	ind	NOUN
inlawrev-3793	1270	10	.	.	PUNCT
inlawrev-3793	1271	1	tax	tax	PROPN
inlawrev-3793	1271	2	ct	ct	PROPN
inlawrev-3793	1271	3	.	.	PROPN
inlawrev-3793	1271	4	2005	2005	NUM
inlawrev-3793	1271	5	)	)	PUNCT
inlawrev-3793	1271	6	.	.	PUNCT
inlawrev-3793	1272	1	540	540	NUM
inlawrev-3793	1272	2	.	.	PUNCT
inlawrev-3793	1272	3	mat	mat	NOUN
inlawrev-3793	1272	4	340	340	NUM
inlawrev-3793	1272	5	.	.	PUNCT
inlawrev-3793	1273	1	541	541	NUM
inlawrev-3793	1273	2	.	.	PUNCT
inlawrev-3793	1274	1	i	i	PRON
inlawrev-3793	1274	2	d.	d.	PROPN
inlawrev-3793	1274	3	542	542	NUM
inlawrev-3793	1274	4	.	.	PUNCT
inlawrev-3793	1275	1	m	m	PROPN
inlawrev-3793	1275	2	543	543	NUM
inlawrev-3793	1275	3	.	.	PUNCT
inlawrev-3793	1276	1	i	i	PRON
inlawrev-3793	1276	2	d.	d.	PROPN
inlawrev-3793	1276	3	544	544	NUM
inlawrev-3793	1276	4	.	.	PUNCT
inlawrev-3793	1277	1	m.	m.	NOUN
inlawrev-3793	1277	2	at340&n.l	at340&n.l	PROPN
inlawrev-3793	1277	3	.	.	PUNCT
inlawrev-3793	1278	1	2006	2006	NUM
inlawrev-3793	1278	2	]	]	PUNCT
inlawrev-3793	1278	3	tax	tax	NOUN
inlawrev-3793	1278	4	law	law	NOUN
inlawrev-3793	1278	5	1285	1285	NUM
inlawrev-3793	1278	6	denied	deny	VERB
inlawrev-3793	1278	7	the	the	DET
inlawrev-3793	1278	8	protests	protest	NOUN
inlawrev-3793	1278	9	with	with	ADP
inlawrev-3793	1278	10	respect	respect	NOUN
inlawrev-3793	1278	11	to	to	ADP
inlawrev-3793	1278	12	the	the	DET
inlawrev-3793	1278	13	other	other	ADJ
inlawrev-3793	1278	14	six	six	NUM
inlawrev-3793	1278	15	parcels	parcel	NOUN
inlawrev-3793	1278	16	.	.	PUNCT
inlawrev-3793	1279	1	the	the	DET
inlawrev-3793	1279	2	idsr	idsr	NOUN
inlawrev-3793	1279	3	later	later	ADV
inlawrev-3793	1279	4	agreed	agree	VERB
inlawrev-3793	1279	5	to	to	PART
inlawrev-3793	1279	6	base	base	VERB
inlawrev-3793	1279	7	its	its	PRON
inlawrev-3793	1279	8	assessment	assessment	NOUN
inlawrev-3793	1279	9	on	on	ADP
inlawrev-3793	1279	10	a	a	DET
inlawrev-3793	1279	11	reduced	reduce	VERB
inlawrev-3793	1279	12	amount	amount	NOUN
inlawrev-3793	1279	13	of	of	ADP
inlawrev-3793	1279	14	three	three	NUM
inlawrev-3793	1279	15	packages	package	NOUN
inlawrev-3793	1279	16	,	,	PUNCT
inlawrev-3793	1279	17	again	again	ADV
inlawrev-3793	1279	18	due	due	ADP
inlawrev-3793	1279	19	to	to	ADP
inlawrev-3793	1279	20	lack	lack	NOUN
inlawrev-3793	1279	21	of	of	ADP
inlawrev-3793	1279	22	sufficient	sufficient	ADJ
inlawrev-3793	1279	23	evidence	evidence	NOUN
inlawrev-3793	1279	24	that	that	SCONJ
inlawrev-3793	1279	25	the	the	DET
inlawrev-3793	1279	26	other	other	ADJ
inlawrev-3793	1279	27	three	three	NUM
inlawrev-3793	1279	28	packages	package	NOUN
inlawrev-3793	1279	29	contained	contain	VERB
inlawrev-3793	1279	30	marijuana.^"^^	marijuana.^"^^	PROPN
inlawrev-3793	1279	31	barney	barney	PROPN
inlawrev-3793	1279	32	'	'	PART
inlawrev-3793	1279	33	s	s	PROPN
inlawrev-3793	1279	34	exclusionary	exclusionary	ADJ
inlawrev-3793	1279	35	claim	claim	NOUN
inlawrev-3793	1279	36	is	be	AUX
inlawrev-3793	1279	37	based	base	VERB
inlawrev-3793	1279	38	on	on	ADP
inlawrev-3793	1279	39	his	his	PRON
inlawrev-3793	1279	40	assertion	assertion	NOUN
inlawrev-3793	1279	41	that	that	SCONJ
inlawrev-3793	1279	42	the	the	DET
inlawrev-3793	1279	43	evidence	evidence	NOUN
inlawrev-3793	1279	44	of	of	ADP
inlawrev-3793	1279	45	the	the	DET
inlawrev-3793	1279	46	parcels	parcel	NOUN
inlawrev-3793	1279	47	was	be	AUX
inlawrev-3793	1279	48	secured	secure	VERB
inlawrev-3793	1279	49	through	through	ADP
inlawrev-3793	1279	50	duress	duress	NOUN
inlawrev-3793	1279	51	and	and	CCONJ
inlawrev-3793	1279	52	coercion	coercion	NOUN
inlawrev-3793	1279	53	and	and	CCONJ
inlawrev-3793	1279	54	therefore	therefore	ADV
inlawrev-3793	1279	55	a	a	DET
inlawrev-3793	1279	56	violation	violation	NOUN
inlawrev-3793	1279	57	under	under	ADP
inlawrev-3793	1279	58	miranda	miranda	PROPN
inlawrev-3793	1279	59	v.	v.	PROPN
inlawrev-3793	1279	60	arizona.^"^^	arizona.^"^^	VERB
inlawrev-3793	1279	61	the	the	DET
inlawrev-3793	1279	62	tax	tax	NOUN
inlawrev-3793	1279	63	court	court	NOUN
inlawrev-3793	1279	64	held	hold	VERB
inlawrev-3793	1279	65	that	that	SCONJ
inlawrev-3793	1279	66	it	it	PRON
inlawrev-3793	1279	67	did	do	AUX
inlawrev-3793	1279	68	not	not	PART
inlawrev-3793	1279	69	need	need	VERB
inlawrev-3793	1279	70	to	to	PART
inlawrev-3793	1279	71	determine	determine	VERB
inlawrev-3793	1279	72	if	if	SCONJ
inlawrev-3793	1279	73	a	a	DET
inlawrev-3793	1279	74	violation	violation	NOUN
inlawrev-3793	1279	75	of	of	ADP
inlawrev-3793	1279	76	miranda	miranda	PROPN
inlawrev-3793	1279	77	occurred	occur	VERB
inlawrev-3793	1279	78	because	because	SCONJ
inlawrev-3793	1279	79	the	the	DET
inlawrev-3793	1279	80	exclusionary	exclusionary	ADJ
inlawrev-3793	1279	81	rule	rule	NOUN
inlawrev-3793	1279	82	does	do	AUX
inlawrev-3793	1279	83	not	not	PART
inlawrev-3793	1279	84	apply	apply	VERB
inlawrev-3793	1279	85	to	to	ADP
inlawrev-3793	1279	86	tax	tax	NOUN
inlawrev-3793	1279	87	proceedings	proceeding	NOUN
inlawrev-3793	1279	88	because	because	SCONJ
inlawrev-3793	1279	89	the	the	DET
inlawrev-3793	1279	90	purpose	purpose	NOUN
inlawrev-3793	1279	91	of	of	ADP
inlawrev-3793	1279	92	the	the	DET
inlawrev-3793	1279	93	rule	rule	NOUN
inlawrev-3793	1279	94	,	,	PUNCT
inlawrev-3793	1279	95	deterring	deter	VERB
inlawrev-3793	1279	96	police	police	NOUN
inlawrev-3793	1279	97	misconduct	misconduct	NOUN
inlawrev-3793	1279	98	,	,	PUNCT
inlawrev-3793	1279	99	is	be	AUX
inlawrev-3793	1279	100	not	not	PART
inlawrev-3793	1279	101	served	serve	VERB
inlawrev-3793	1279	102	by	by	ADP
inlawrev-3793	1279	103	applying	apply	VERB
inlawrev-3793	1279	104	it	it	PRON
inlawrev-3793	1279	105	in	in	ADP
inlawrev-3793	1279	106	a	a	DET
inlawrev-3793	1279	107	cset	cset	NOUN
inlawrev-3793	1279	108	case.^"^^	case.^"^^	NOUN
inlawrev-3793	1279	109	the	the	DET
inlawrev-3793	1279	110	tax	tax	NOUN
inlawrev-3793	1279	111	court	court	NOUN
inlawrev-3793	1279	112	next	next	ADV
inlawrev-3793	1279	113	sided	side	VERB
inlawrev-3793	1279	114	with	with	ADP
inlawrev-3793	1279	115	the	the	DET
inlawrev-3793	1279	116	idsr	idsr	NOUN
inlawrev-3793	1279	117	in	in	ADP
inlawrev-3793	1279	118	holding	hold	VERB
inlawrev-3793	1279	119	that	that	SCONJ
inlawrev-3793	1279	120	once	once	SCONJ
inlawrev-3793	1279	121	a	a	DET
inlawrev-3793	1279	122	proposed	propose	VERB
inlawrev-3793	1279	123	assessment	assessment	NOUN
inlawrev-3793	1279	124	of	of	ADP
inlawrev-3793	1279	125	the	the	DET
inlawrev-3793	1279	126	cset	cset	NOUN
inlawrev-3793	1279	127	is	be	AUX
inlawrev-3793	1279	128	made	make	VERB
inlawrev-3793	1279	129	,	,	PUNCT
inlawrev-3793	1279	130	the	the	DET
inlawrev-3793	1279	131	burden	burden	NOUN
inlawrev-3793	1279	132	is	be	AUX
inlawrev-3793	1279	133	on	on	ADP
inlawrev-3793	1279	134	barney	barney	NOUN
inlawrev-3793	1279	135	to	to	PART
inlawrev-3793	1279	136	make	make	VERB
inlawrev-3793	1279	137	a	a	DET
inlawrev-3793	1279	138	prima	prima	NOUN
inlawrev-3793	1279	139	facie	facie	NOUN
inlawrev-3793	1279	140	case	case	NOUN
inlawrev-3793	1279	141	.	.	PUNCT
inlawrev-3793	1280	1	the	the	DET
inlawrev-3793	1280	2	tax	tax	NOUN
inlawrev-3793	1280	3	court	court	NOUN
inlawrev-3793	1280	4	pointed	point	VERB
inlawrev-3793	1280	5	out	out	ADP
inlawrev-3793	1280	6	that	that	SCONJ
inlawrev-3793	1280	7	"	"	PUNCT
inlawrev-3793	1280	8	a	a	DET
inlawrev-3793	1280	9	taxpayer	taxpayer	NOUN
inlawrev-3793	1280	10	who	who	PRON
inlawrev-3793	1280	11	claims	claim	VERB
inlawrev-3793	1280	12	he	he	PRON
inlawrev-3793	1280	13	is	be	AUX
inlawrev-3793	1280	14	not	not	PART
inlawrev-3793	1280	15	within	within	ADP
inlawrev-3793	1280	16	the	the	DET
inlawrev-3793	1280	17	ambit	ambit	NOUN
inlawrev-3793	1280	18	of	of	ADP
inlawrev-3793	1280	19	taxation	taxation	NOUN
inlawrev-3793	1280	20	bears	bear	VERB
inlawrev-3793	1280	21	the	the	DET
inlawrev-3793	1280	22	burden	burden	NOUN
inlawrev-3793	1280	23	of	of	ADP
inlawrev-3793	1280	24	proof	proof	NOUN
inlawrev-3793	1280	25	.	.	PUNCT
inlawrev-3793	1281	1	"	"	PUNCT
inlawrev-3793	1281	2	^"^^	^"^^	VERB
inlawrev-3793	1281	3	the	the	DET
inlawrev-3793	1281	4	tax	tax	NOUN
inlawrev-3793	1281	5	court	court	NOUN
inlawrev-3793	1281	6	found	find	VERB
inlawrev-3793	1281	7	that	that	SCONJ
inlawrev-3793	1281	8	barney	barney	NOUN
inlawrev-3793	1281	9	's	's	PART
inlawrev-3793	1281	10	only	only	ADJ
inlawrev-3793	1281	11	claim	claim	NOUN
inlawrev-3793	1281	12	was	be	AUX
inlawrev-3793	1281	13	that	that	SCONJ
inlawrev-3793	1281	14	the	the	DET
inlawrev-3793	1281	15	evidence	evidence	NOUN
inlawrev-3793	1281	16	was	be	AUX
inlawrev-3793	1281	17	secured	secure	VERB
inlawrev-3793	1281	18	under	under	ADP
inlawrev-3793	1281	19	duress	duress	NOUN
inlawrev-3793	1281	20	and	and	CCONJ
inlawrev-3793	1281	21	coercion	coercion	NOUN
inlawrev-3793	1281	22	,	,	PUNCT
inlawrev-3793	1281	23	and	and	CCONJ
inlawrev-3793	1281	24	therefore	therefore	ADV
inlawrev-3793	1281	25	he	he	PRON
inlawrev-3793	1281	26	did	do	AUX
inlawrev-3793	1281	27	not	not	PART
inlawrev-3793	1281	28	make	make	VERB
inlawrev-3793	1281	29	his	his	PRON
inlawrev-3793	1281	30	prima	prima	NOUN
inlawrev-3793	1281	31	facie	facie	NOUN
inlawrev-3793	1281	32	showing	show	VERB
inlawrev-3793	1281	33	that	that	SCONJ
inlawrev-3793	1281	34	the	the	DET
inlawrev-3793	1281	35	parcels	parcel	NOUN
inlawrev-3793	1281	36	assessed	assess	VERB
inlawrev-3793	1281	37	did	do	AUX
inlawrev-3793	1281	38	not	not	PART
inlawrev-3793	1281	39	contain	contain	VERB
inlawrev-3793	1281	40	marijuana	marijuana	NOUN
inlawrev-3793	1281	41	,	,	PUNCT
inlawrev-3793	1281	42	and	and	CCONJ
inlawrev-3793	1281	43	consequently	consequently	ADV
inlawrev-3793	1281	44	the	the	DET
inlawrev-3793	1281	45	assessments	assessment	NOUN
inlawrev-3793	1281	46	were	be	AUX
inlawrev-3793	1281	47	upheld.^"^^	upheld.^"^^	ADJ
inlawrev-3793	1281	48	barney	barney	NOUN
inlawrev-3793	1281	49	then	then	ADV
inlawrev-3793	1281	50	presented	present	VERB
inlawrev-3793	1281	51	the	the	DET
inlawrev-3793	1281	52	ddsr	ddsr	NOUN
inlawrev-3793	1281	53	's	's	PART
inlawrev-3793	1281	54	letter	letter	NOUN
inlawrev-3793	1281	55	of	of	ADP
inlawrev-3793	1281	56	finding	find	VERB
inlawrev-3793	1281	57	(	(	PUNCT
inlawrev-3793	1281	58	"	"	PUNCT
inlawrev-3793	1281	59	lof	lof	NOUN
inlawrev-3793	1281	60	"	"	PUNCT
inlawrev-3793	1281	61	)	)	PUNCT
inlawrev-3793	1281	62	on	on	ADP
inlawrev-3793	1281	63	the	the	DET
inlawrev-3793	1281	64	assessment	assessment	NOUN
inlawrev-3793	1281	65	issued	issue	VERB
inlawrev-3793	1281	66	on	on	ADP
inlawrev-3793	1281	67	september	september	PROPN
inlawrev-3793	1281	68	29	29	NUM
inlawrev-3793	1281	69	,	,	PUNCT
inlawrev-3793	1281	70	2000	2000	NUM
inlawrev-3793	1281	71	,	,	PUNCT
inlawrev-3793	1281	72	and	and	CCONJ
inlawrev-3793	1281	73	claimed	claim	VERB
inlawrev-3793	1281	74	the	the	DET
inlawrev-3793	1281	75	weights	weight	NOUN
inlawrev-3793	1281	76	of	of	ADP
inlawrev-3793	1281	77	the	the	DET
inlawrev-3793	1281	78	parcels	parcel	NOUN
inlawrev-3793	1281	79	listed	list	VERB
inlawrev-3793	1281	80	individually	individually	ADV
inlawrev-3793	1281	81	in	in	ADP
inlawrev-3793	1281	82	the	the	DET
inlawrev-3793	1281	83	lof	lof	NOUN
inlawrev-3793	1281	84	did	do	AUX
inlawrev-3793	1281	85	not	not	PART
inlawrev-3793	1281	86	subtract	subtract	VERB
inlawrev-3793	1281	87	the	the	DET
inlawrev-3793	1281	88	weight	weight	NOUN
inlawrev-3793	1281	89	of	of	ADP
inlawrev-3793	1281	90	the	the	DET
inlawrev-3793	1281	91	packaging	packaging	NOUN
inlawrev-3793	1281	92	from	from	ADP
inlawrev-3793	1281	93	the	the	DET
inlawrev-3793	1281	94	weight	weight	NOUN
inlawrev-3793	1281	95	on	on	ADP
inlawrev-3793	1281	96	which	which	PRON
inlawrev-3793	1281	97	the	the	DET
inlawrev-3793	1281	98	cset	cset	NOUN
inlawrev-3793	1281	99	was	be	AUX
inlawrev-3793	1281	100	assessed.^^^	assessed.^^^	PROPN
inlawrev-3793	1281	101	the	the	DET
inlawrev-3793	1281	102	tax	tax	NOUN
inlawrev-3793	1281	103	court	court	NOUN
inlawrev-3793	1281	104	found	find	VERB
inlawrev-3793	1281	105	that	that	SCONJ
inlawrev-3793	1281	106	the	the	DET
inlawrev-3793	1281	107	individual	individual	ADJ
inlawrev-3793	1281	108	weights	weight	NOUN
inlawrev-3793	1281	109	of	of	ADP
inlawrev-3793	1281	110	the	the	DET
inlawrev-3793	1281	111	packages	package	NOUN
inlawrev-3793	1281	112	did	do	AUX
inlawrev-3793	1281	113	not	not	PART
inlawrev-3793	1281	114	appear	appear	VERB
inlawrev-3793	1281	115	in	in	ADP
inlawrev-3793	1281	116	the	the	DET
inlawrev-3793	1281	117	lof	lof	NOUN
inlawrev-3793	1281	118	but	but	CCONJ
inlawrev-3793	1281	119	only	only	ADV
inlawrev-3793	1281	120	on	on	ADP
inlawrev-3793	1281	121	the	the	DET
inlawrev-3793	1281	122	parcel	parcel	NOUN
inlawrev-3793	1281	123	watch	watch	PROPN
inlawrev-3793	1281	124	list	list	NOUN
inlawrev-3793	1281	125	,	,	PUNCT
inlawrev-3793	1281	126	and	and	CCONJ
inlawrev-3793	1281	127	the	the	DET
inlawrev-3793	1281	128	agent	agent	NOUN
inlawrev-3793	1281	129	who	who	PRON
inlawrev-3793	1281	130	prepared	prepare	VERB
inlawrev-3793	1281	131	the	the	DET
inlawrev-3793	1281	132	assessment	assessment	NOUN
inlawrev-3793	1281	133	testified	testify	VERB
inlawrev-3793	1281	134	that	that	SCONJ
inlawrev-3793	1281	135	he	he	PRON
inlawrev-3793	1281	136	subtracted	subtract	VERB
inlawrev-3793	1281	137	1300	1300	NUM
inlawrev-3793	1281	138	grams	gram	NOUN
inlawrev-3793	1281	139	per	per	ADP
inlawrev-3793	1281	140	package	package	NOUN
inlawrev-3793	1281	141	to	to	PART
inlawrev-3793	1281	142	account	account	VERB
inlawrev-3793	1281	143	for	for	ADP
inlawrev-3793	1281	144	the	the	DET
inlawrev-3793	1281	145	weight	weight	NOUN
inlawrev-3793	1281	146	of	of	ADP
inlawrev-3793	1281	147	the	the	DET
inlawrev-3793	1281	148	packaging	packaging	NOUN
inlawrev-3793	1281	149	materials.^^	materials.^^	NOUN
inlawrev-3793	1281	150	*	*	PUNCT
inlawrev-3793	1281	151	therefore	therefore	ADV
inlawrev-3793	1281	152	the	the	DET
inlawrev-3793	1281	153	tax	tax	NOUN
inlawrev-3793	1281	154	court	court	NOUN
inlawrev-3793	1281	155	held	hold	VERB
inlawrev-3793	1281	156	that	that	SCONJ
inlawrev-3793	1281	157	without	without	ADP
inlawrev-3793	1281	158	further	further	ADJ
inlawrev-3793	1281	159	evidence	evidence	NOUN
inlawrev-3793	1281	160	to	to	PART
inlawrev-3793	1281	161	support	support	VERB
inlawrev-3793	1281	162	barney	barney	NOUN
inlawrev-3793	1281	163	's	's	PART
inlawrev-3793	1281	164	claim	claim	NOUN
inlawrev-3793	1281	165	,	,	PUNCT
inlawrev-3793	1281	166	the	the	DET
inlawrev-3793	1281	167	weights	weight	NOUN
inlawrev-3793	1281	168	used	use	VERB
inlawrev-3793	1281	169	in	in	ADP
inlawrev-3793	1281	170	the	the	DET
inlawrev-3793	1281	171	idsr	idsr	NOUN
inlawrev-3793	1281	172	's	's	PART
inlawrev-3793	1281	173	assessment	assessment	NOUN
inlawrev-3793	1281	174	were	be	AUX
inlawrev-3793	1281	175	affirmed.^^^	affirmed.^^^	PROPN
inlawrev-3793	1281	176	e.	e.	PROPN
inlawrev-3793	1281	177	inheritance	inheritance	PROPN
inlawrev-3793	1281	178	tax	tax	NOUN
inlawrev-3793	1281	179	7	7	NUM
inlawrev-3793	1281	180	.	.	PUNCT
inlawrev-3793	1282	1	in	in	ADP
inlawrev-3793	1282	2	re	re	PRON
inlawrev-3793	1282	3	estate	estate	NOUN
inlawrev-3793	1282	4	of	of	ADP
inlawrev-3793	1282	5	wilson.^^^—ahce	wilson.^^^—ahce	PROPN
inlawrev-3793	1282	6	w.	w.	PROPN
inlawrev-3793	1282	7	thomas	thomas	PROPN
inlawrev-3793	1283	1	(	(	PUNCT
inlawrev-3793	1283	2	"	"	PUNCT
inlawrev-3793	1283	3	thomas	thomas	PROPN
inlawrev-3793	1283	4	"	"	PUNCT
inlawrev-3793	1283	5	)	)	PUNCT
inlawrev-3793	1283	6	appealed	appeal	VERB
inlawrev-3793	1283	7	the	the	DET
inlawrev-3793	1283	8	orange	orange	PROPN
inlawrev-3793	1283	9	county	county	PROPN
inlawrev-3793	1283	10	circuit	circuit	PROPN
inlawrev-3793	1283	11	court	court	NOUN
inlawrev-3793	1283	12	'	'	PART
inlawrev-3793	1283	13	s	s	NOUN
inlawrev-3793	1283	14	(	(	PUNCT
inlawrev-3793	1283	15	"	"	PUNCT
inlawrev-3793	1283	16	probate	probate	NOUN
inlawrev-3793	1283	17	court	court	NOUN
inlawrev-3793	1283	18	"	"	PUNCT
inlawrev-3793	1283	19	)	)	PUNCT
inlawrev-3793	1283	20	march	march	PROPN
inlawrev-3793	1283	21	2004	2004	NUM
inlawrev-3793	1283	22	redetermination	redetermination	NOUN
inlawrev-3793	1283	23	of	of	ADP
inlawrev-3793	1283	24	indiana	indiana	PROPN
inlawrev-3793	1283	25	inheritance	inheritance	NOUN
inlawrev-3793	1283	26	tax	tax	NOUN
inlawrev-3793	1283	27	liability	liability	NOUN
inlawrev-3793	1283	28	of	of	ADP
inlawrev-3793	1283	29	her	her	PRON
inlawrev-3793	1283	30	mother	mother	NOUN
inlawrev-3793	1283	31	's	's	PART
inlawrev-3793	1283	32	estate.^^"^	estate.^^"^	NOUN
inlawrev-3793	1283	33	in	in	ADP
inlawrev-3793	1283	34	2001	2001	NUM
inlawrev-3793	1283	35	,	,	PUNCT
inlawrev-3793	1283	36	pearl	pearl	PROPN
inlawrev-3793	1283	37	wilson	wilson	PROPN
inlawrev-3793	1283	38	(	(	PUNCT
inlawrev-3793	1283	39	"	"	PUNCT
inlawrev-3793	1283	40	wilson	wilson	PROPN
inlawrev-3793	1283	41	"	"	PUNCT
inlawrev-3793	1283	42	)	)	PUNCT
inlawrev-3793	1283	43	conveyed	convey	VERB
inlawrev-3793	1283	44	397	397	NUM
inlawrev-3793	1283	45	acres	acre	NOUN
inlawrev-3793	1283	46	,	,	PUNCT
inlawrev-3793	1283	47	previously	previously	ADV
inlawrev-3793	1283	48	appraised	appraise	VERB
inlawrev-3793	1283	49	at	at	ADP
inlawrev-3793	1283	50	$	$	SYM
inlawrev-3793	1283	51	637,000	637,000	NUM
inlawrev-3793	1283	52	,	,	PUNCT
inlawrev-3793	1283	53	to	to	ADP
inlawrev-3793	1283	54	thomas	thomas	PROPN
inlawrev-3793	1283	55	.	.	PUNCT
inlawrev-3793	1284	1	545	545	NUM
inlawrev-3793	1284	2	.	.	PUNCT
inlawrev-3793	1285	1	mat340n.2	mat340n.2	PROPN
inlawrev-3793	1285	2	.	.	PROPN
inlawrev-3793	1285	3	546	546	NUM
inlawrev-3793	1285	4	.	.	PUNCT
inlawrev-3793	1286	1	i	i	PRON
inlawrev-3793	1286	2	d.	d.	PROPN
inlawrev-3793	1286	3	at	at	ADP
inlawrev-3793	1286	4	341	341	NUM
inlawrev-3793	1286	5	(	(	PUNCT
inlawrev-3793	1286	6	citing	cite	VERB
inlawrev-3793	1286	7	miranda	miranda	PROPN
inlawrev-3793	1286	8	v.	v.	PROPN
inlawrev-3793	1286	9	arizona	arizona	PROPN
inlawrev-3793	1286	10	,	,	PUNCT
inlawrev-3793	1286	11	384	384	NUM
inlawrev-3793	1286	12	u.s	u.s	PROPN
inlawrev-3793	1286	13	.	.	PROPN
inlawrev-3793	1286	14	436	436	NUM
inlawrev-3793	1286	15	(	(	PUNCT
inlawrev-3793	1286	16	1966	1966	NUM
inlawrev-3793	1286	17	)	)	PUNCT
inlawrev-3793	1286	18	)	)	PUNCT
inlawrev-3793	1286	19	.	.	PUNCT
inlawrev-3793	1287	1	547	547	NUM
inlawrev-3793	1287	2	.	.	PUNCT
inlawrev-3793	1288	1	i	i	PRON
inlawrev-3793	1288	2	d.	d.	PROPN
inlawrev-3793	1288	3	548	548	NUM
inlawrev-3793	1288	4	.	.	PUNCT
inlawrev-3793	1289	1	i	i	PRON
inlawrev-3793	1289	2	d.	d.	PROPN
inlawrev-3793	1289	3	at	at	ADP
inlawrev-3793	1289	4	341	341	NUM
inlawrev-3793	1289	5	-	-	SYM
inlawrev-3793	1289	6	42	42	NUM
inlawrev-3793	1289	7	(	(	PUNCT
inlawrev-3793	1289	8	internal	internal	ADJ
inlawrev-3793	1289	9	quotation	quotation	NOUN
inlawrev-3793	1289	10	marks	mark	NOUN
inlawrev-3793	1289	11	omitted	omit	VERB
inlawrev-3793	1289	12	)	)	PUNCT
inlawrev-3793	1289	13	(	(	PUNCT
inlawrev-3793	1289	14	quoting	quote	VERB
inlawrev-3793	1289	15	longmire	longmire	NOUN
inlawrev-3793	1289	16	v.	v.	ADP
inlawrev-3793	1289	17	ind	ind	NOUN
inlawrev-3793	1289	18	.	.	PUNCT
inlawrev-3793	1290	1	dep't	dep't	NOUN
inlawrev-3793	1290	2	of	of	ADP
inlawrev-3793	1290	3	state	state	NOUN
inlawrev-3793	1290	4	revenue	revenue	NOUN
inlawrev-3793	1290	5	,	,	PUNCT
inlawrev-3793	1290	6	638	638	NUM
inlawrev-3793	1290	7	n.e.2d	n.e.2d	NOUN
inlawrev-3793	1290	8	894	894	NUM
inlawrev-3793	1290	9	,	,	PUNCT
inlawrev-3793	1290	10	898	898	NUM
inlawrev-3793	1290	11	(	(	PUNCT
inlawrev-3793	1290	12	ind	ind	NOUN
inlawrev-3793	1290	13	.	.	PUNCT
inlawrev-3793	1291	1	tax	tax	PROPN
inlawrev-3793	1291	2	ct	ct	PROPN
inlawrev-3793	1291	3	.	.	PROPN
inlawrev-3793	1291	4	1994	1994	NUM
inlawrev-3793	1291	5	)	)	PUNCT
inlawrev-3793	1291	6	)	)	PUNCT
inlawrev-3793	1291	7	.	.	PUNCT
inlawrev-3793	1292	1	549	549	NUM
inlawrev-3793	1292	2	.	.	PUNCT
inlawrev-3793	1293	1	/j	/j	INTJ
inlawrev-3793	1293	2	.	.	PUNCT
inlawrev-3793	1294	1	at	at	ADP
inlawrev-3793	1294	2	342	342	NUM
inlawrev-3793	1294	3	.	.	PUNCT
inlawrev-3793	1294	4	550	550	NUM
inlawrev-3793	1294	5	.	.	PUNCT
inlawrev-3793	1295	1	i	i	PRON
inlawrev-3793	1295	2	d.	d.	PROPN
inlawrev-3793	1295	3	551	551	NUM
inlawrev-3793	1295	4	.	.	PUNCT
inlawrev-3793	1296	1	i	i	PRON
inlawrev-3793	1296	2	d.	d.	PROPN
inlawrev-3793	1296	3	552	552	NUM
inlawrev-3793	1296	4	.	.	PUNCT
inlawrev-3793	1297	1	i	i	PRON
inlawrev-3793	1297	2	d.	d.	PROPN
inlawrev-3793	1297	3	553	553	NUM
inlawrev-3793	1297	4	.	.	PUNCT
inlawrev-3793	1298	1	822	822	NUM
inlawrev-3793	1298	2	n.e.2d	n.e.2d	NOUN
inlawrev-3793	1298	3	292	292	NUM
inlawrev-3793	1298	4	(	(	PUNCT
inlawrev-3793	1298	5	ind	ind	NOUN
inlawrev-3793	1298	6	.	.	PUNCT
inlawrev-3793	1299	1	tax	tax	PROPN
inlawrev-3793	1300	1	ct	ct	PROPN
inlawrev-3793	1300	2	.	.	PROPN
inlawrev-3793	1300	3	2005	2005	NUM
inlawrev-3793	1300	4	)	)	PUNCT
inlawrev-3793	1300	5	.	.	PUNCT
inlawrev-3793	1301	1	554	554	X
inlawrev-3793	1301	2	.	.	X
inlawrev-3793	1301	3	u	u	NOUN
inlawrev-3793	1301	4	at	at	ADP
inlawrev-3793	1301	5	293	293	NUM
inlawrev-3793	1301	6	.	.	PUNCT
inlawrev-3793	1301	7	1286	1286	NUM
inlawrev-3793	1301	8	indiana	indiana	PROPN
inlawrev-3793	1301	9	law	law	PROPN
inlawrev-3793	1301	10	review	review	NOUN
inlawrev-3793	1302	1	[	[	X
inlawrev-3793	1302	2	vol	vol	NOUN
inlawrev-3793	1302	3	.	.	PUNCT
inlawrev-3793	1302	4	39	39	NUM
inlawrev-3793	1302	5	:	:	SYM
inlawrev-3793	1302	6	1239	1239	NUM
inlawrev-3793	1302	7	wilson	wilson	NOUN
inlawrev-3793	1302	8	died	die	VERB
inlawrev-3793	1302	9	twenty	twenty	NUM
inlawrev-3793	1302	10	days	day	NOUN
inlawrev-3793	1302	11	later.^^^	later.^^^	PROPN
inlawrev-3793	1302	12	in	in	ADP
inlawrev-3793	1302	13	march	march	PROPN
inlawrev-3793	1302	14	2002	2002	NUM
inlawrev-3793	1302	15	,	,	PUNCT
inlawrev-3793	1302	16	thomas	thomas	PROPN
inlawrev-3793	1302	17	filed	file	VERB
inlawrev-3793	1302	18	an	an	DET
inlawrev-3793	1302	19	inheritance	inheritance	NOUN
inlawrev-3793	1302	20	tax	tax	NOUN
inlawrev-3793	1302	21	return	return	NOUN
inlawrev-3793	1302	22	reporting	report	VERB
inlawrev-3793	1302	23	no	no	DET
inlawrev-3793	1302	24	taxes	taxis	NOUN
inlawrev-3793	1302	25	due	due	ADJ
inlawrev-3793	1302	26	.	.	PUNCT
inlawrev-3793	1303	1	the	the	DET
inlawrev-3793	1303	2	county	county	NOUN
inlawrev-3793	1303	3	appraiser	appraiser	NOUN
inlawrev-3793	1303	4	reviewed	review	VERB
inlawrev-3793	1303	5	the	the	DET
inlawrev-3793	1303	6	retum^^^	retum^^^	PROPN
inlawrev-3793	1303	7	and	and	CCONJ
inlawrev-3793	1303	8	forwarded	forward	VERB
inlawrev-3793	1303	9	it	it	PRON
inlawrev-3793	1303	10	to	to	ADP
inlawrev-3793	1303	11	the	the	DET
inlawrev-3793	1303	12	probate	probate	NOUN
inlawrev-3793	1303	13	court	court	NOUN
inlawrev-3793	1303	14	,	,	PUNCT
inlawrev-3793	1303	15	which	which	PRON
inlawrev-3793	1303	16	entered	enter	VERB
inlawrev-3793	1303	17	an	an	DET
inlawrev-3793	1303	18	order	order	NOUN
inlawrev-3793	1303	19	that	that	SCONJ
inlawrev-3793	1303	20	no	no	DET
inlawrev-3793	1303	21	inheritance	inheritance	NOUN
inlawrev-3793	1303	22	tax	tax	NOUN
inlawrev-3793	1303	23	was	be	AUX
inlawrev-3793	1303	24	due.^^^	due.^^^	PROPN
inlawrev-3793	1303	25	in	in	ADP
inlawrev-3793	1303	26	2002	2002	NUM
inlawrev-3793	1303	27	,	,	PUNCT
inlawrev-3793	1303	28	the	the	DET
inlawrev-3793	1303	29	idsr	idsr	NOUN
inlawrev-3793	1303	30	"	"	PUNCT
inlawrev-3793	1303	31	filed	file	VERB
inlawrev-3793	1303	32	both	both	DET
inlawrev-3793	1303	33	a	a	DET
inlawrev-3793	1303	34	motion	motion	NOUN
inlawrev-3793	1303	35	to	to	PART
inlawrev-3793	1303	36	set	set	VERB
inlawrev-3793	1303	37	aside	aside	ADP
inlawrev-3793	1303	38	the	the	DET
inlawrev-3793	1303	39	probate	probate	NOUN
inlawrev-3793	1303	40	court	court	NOUN
inlawrev-3793	1303	41	'	'	PART
inlawrev-3793	1303	42	s	s	NOUN
inlawrev-3793	1303	43	order	order	NOUN
inlawrev-3793	1303	44	,	,	PUNCT
inlawrev-3793	1303	45	pursuant	pursuant	ADJ
inlawrev-3793	1303	46	to	to	ADP
inlawrev-3793	1303	47	indiana	indiana	PROPN
inlawrev-3793	1303	48	trial	trial	PROPN
inlawrev-3793	1303	49	rule	rule	NOUN
inlawrev-3793	1303	50	60(b	60(b	NUM
inlawrev-3793	1303	51	)	)	PUNCT
inlawrev-3793	1303	52	,	,	PUNCT
inlawrev-3793	1303	53	and	and	CCONJ
inlawrev-3793	1303	54	a	a	DET
inlawrev-3793	1303	55	tetition	tetition	NOUN
inlawrev-3793	1303	56	for	for	ADP
inlawrev-3793	1303	57	rehearing	rehearing	NOUN
inlawrev-3793	1303	58	,	,	PUNCT
inlawrev-3793	1303	59	reappraisement	reappraisement	NOUN
inlawrev-3793	1303	60	and	and	CCONJ
inlawrev-3793	1303	61	redetermination	redetermination	NOUN
inlawrev-3793	1303	62	of	of	ADP
inlawrev-3793	1303	63	inheritance	inheritance	NOUN
inlawrev-3793	1303	64	and	and	CCONJ
inlawrev-3793	1303	65	transfer	transfer	VERB
inlawrev-3793	1303	66	tax	tax	NOUN
inlawrev-3793	1303	67	'	'	PUNCT
inlawrev-3793	1303	68	"	"	PUNCT
inlawrev-3793	1303	69	to	to	PART
inlawrev-3793	1303	70	set	set	VERB
inlawrev-3793	1303	71	aside	aside	ADP
inlawrev-3793	1303	72	the	the	DET
inlawrev-3793	1303	73	probate	probate	NOUN
inlawrev-3793	1303	74	court	court	NOUN
inlawrev-3793	1303	75	's	's	PART
inlawrev-3793	1303	76	order	order	NOUN
inlawrev-3793	1303	77	after	after	ADP
inlawrev-3793	1303	78	alleging	allege	VERB
inlawrev-3793	1303	79	that	that	SCONJ
inlawrev-3793	1303	80	the	the	DET
inlawrev-3793	1303	81	valuation	valuation	NOUN
inlawrev-3793	1303	82	of	of	ADP
inlawrev-3793	1303	83	the	the	DET
inlawrev-3793	1303	84	land	land	NOUN
inlawrev-3793	1303	85	should	should	AUX
inlawrev-3793	1303	86	have	have	AUX
inlawrev-3793	1303	87	been	be	AUX
inlawrev-3793	1303	88	included	include	VERB
inlawrev-3793	1303	89	in	in	ADP
inlawrev-3793	1303	90	the	the	DET
inlawrev-3793	1303	91	taxable	taxable	ADJ
inlawrev-3793	1303	92	estate	estate	NOUN
inlawrev-3793	1303	93	in	in	ADP
inlawrev-3793	1303	94	the	the	DET
inlawrev-3793	1303	95	amount	amount	NOUN
inlawrev-3793	1303	96	of	of	ADP
inlawrev-3793	1303	97	$	$	SYM
inlawrev-3793	1303	98	637,000.^^^	637,000.^^^	NUM
inlawrev-3793	1303	99	the	the	DET
inlawrev-3793	1303	100	idsr	idsr	NOUN
inlawrev-3793	1303	101	claimed	claim	VERB
inlawrev-3793	1303	102	that	that	SCONJ
inlawrev-3793	1303	103	more	more	ADJ
inlawrev-3793	1303	104	than	than	ADP
inlawrev-3793	1303	105	$	$	SYM
inlawrev-3793	1303	106	22,000	22,000	NUM
inlawrev-3793	1303	107	in	in	ADP
inlawrev-3793	1303	108	inheritance	inheritance	NOUN
inlawrev-3793	1303	109	tax	tax	NOUN
inlawrev-3793	1303	110	was	be	AUX
inlawrev-3793	1303	111	owed	owe	VERB
inlawrev-3793	1303	112	on	on	ADP
inlawrev-3793	1303	113	the	the	DET
inlawrev-3793	1303	114	estate	estate	NOUN
inlawrev-3793	1303	115	.	.	PUNCT
inlawrev-3793	1304	1	in	in	ADP
inlawrev-3793	1304	2	2003	2003	NUM
inlawrev-3793	1304	3	,	,	PUNCT
inlawrev-3793	1304	4	following	follow	VERB
inlawrev-3793	1304	5	a	a	DET
inlawrev-3793	1304	6	hearing	hearing	NOUN
inlawrev-3793	1304	7	,	,	PUNCT
inlawrev-3793	1304	8	the	the	DET
inlawrev-3793	1304	9	probate	probate	NOUN
inlawrev-3793	1304	10	court	court	NOUN
inlawrev-3793	1304	11	determined	determine	VERB
inlawrev-3793	1304	12	that	that	SCONJ
inlawrev-3793	1304	13	the	the	DET
inlawrev-3793	1304	14	estate	estate	NOUN
inlawrev-3793	1304	15	owed	owe	VERB
inlawrev-3793	1304	16	inheritance	inheritance	NOUN
inlawrev-3793	1304	17	taxes	taxis	NOUN
inlawrev-3793	1304	18	totaling	total	VERB
inlawrev-3793	1304	19	$	$	SYM
inlawrev-3793	1304	20	22,692.28	22,692.28	NUM
inlawrev-3793	1304	21	,	,	PUNCT
inlawrev-3793	1304	22	plus	plus	CCONJ
inlawrev-3793	1304	23	interest.^^^	interest.^^^	PROPN
inlawrev-3793	1304	24	thomas	thomas	PROPN
inlawrev-3793	1304	25	claimed	claim	VERB
inlawrev-3793	1304	26	that	that	SCONJ
inlawrev-3793	1304	27	the	the	DET
inlawrev-3793	1304	28	idsr	idsr	NOUN
inlawrev-3793	1304	29	's	's	PART
inlawrev-3793	1304	30	petition	petition	NOUN
inlawrev-3793	1304	31	was	be	AUX
inlawrev-3793	1304	32	untimely	untimely	ADV
inlawrev-3793	1304	33	filed	file	VERB
inlawrev-3793	1304	34	and	and	CCONJ
inlawrev-3793	1304	35	the	the	DET
inlawrev-3793	1304	36	probate	probate	NOUN
inlawrev-3793	1304	37	court	court	NOUN
inlawrev-3793	1304	38	lacked	lack	VERB
inlawrev-3793	1304	39	subject	subject	NOUN
inlawrev-3793	1304	40	matter	matter	NOUN
inlawrev-3793	1304	41	jurisdiction.^^	jurisdiction.^^	PROPN
inlawrev-3793	1304	42	°	°	ADP
inlawrev-3793	1305	1	the	the	DET
inlawrev-3793	1305	2	idsr	idsr	NOUN
inlawrev-3793	1305	3	claimed	claim	VERB
inlawrev-3793	1305	4	the	the	DET
inlawrev-3793	1305	5	petition	petition	NOUN
inlawrev-3793	1305	6	was	be	AUX
inlawrev-3793	1305	7	filed	file	VERB
inlawrev-3793	1305	8	on	on	ADP
inlawrev-3793	1305	9	time	time	NOUN
inlawrev-3793	1305	10	,	,	PUNCT
inlawrev-3793	1305	11	and	and	CCONJ
inlawrev-3793	1305	12	if	if	SCONJ
inlawrev-3793	1305	13	determined	determine	VERB
inlawrev-3793	1305	14	untimely	untimely	ADV
inlawrev-3793	1305	15	,	,	PUNCT
inlawrev-3793	1305	16	claimed	claim	VERB
inlawrev-3793	1305	17	that	that	SCONJ
inlawrev-3793	1305	18	the	the	DET
inlawrev-3793	1305	19	circumstances	circumstance	NOUN
inlawrev-3793	1305	20	in	in	ADP
inlawrev-3793	1305	21	this	this	DET
inlawrev-3793	1305	22	case	case	NOUN
inlawrev-3793	1305	23	excused	excuse	VERB
inlawrev-3793	1305	24	it	it	PRON
inlawrev-3793	1305	25	from	from	ADP
inlawrev-3793	1305	26	timely	timely	ADJ
inlawrev-3793	1305	27	filing	file	VERB
inlawrev-3793	1305	28	the	the	DET
inlawrev-3793	1305	29	petition.^^^	petition.^^^	PROPN
inlawrev-3793	1305	30	indiana	indiana	PROPN
inlawrev-3793	1305	31	code	code	PROPN
inlawrev-3793	1305	32	section	section	NOUN
inlawrev-3793	1305	33	6	6	NUM
inlawrev-3793	1305	34	-	-	SYM
inlawrev-3793	1305	35	4	4	NUM
inlawrev-3793	1305	36	.	.	NOUN
inlawrev-3793	1305	37	1	1	NUM
inlawrev-3793	1305	38	-	-	SYM
inlawrev-3793	1305	39	7	7	NUM
inlawrev-3793	1305	40	-	-	SYM
inlawrev-3793	1305	41	1	1	NUM
inlawrev-3793	1305	42	provides	provide	VERB
inlawrev-3793	1305	43	that	that	SCONJ
inlawrev-3793	1305	44	a	a	DET
inlawrev-3793	1305	45	person	person	NOUN
inlawrev-3793	1305	46	who	who	PRON
inlawrev-3793	1305	47	is	be	AUX
inlawrev-3793	1305	48	not	not	PART
inlawrev-3793	1305	49	satisfied	satisfied	ADJ
inlawrev-3793	1305	50	with	with	ADP
inlawrev-3793	1305	51	an	an	DET
inlawrev-3793	1305	52	inheritance	inheritance	NOUN
inlawrev-3793	1305	53	tax	tax	NOUN
inlawrev-3793	1305	54	determination	determination	NOUN
inlawrev-3793	1305	55	must	must	AUX
inlawrev-3793	1305	56	file	file	VERB
inlawrev-3793	1305	57	a	a	DET
inlawrev-3793	1305	58	petition	petition	NOUN
inlawrev-3793	1305	59	for	for	ADP
inlawrev-3793	1305	60	rehearing	rehear	VERB
inlawrev-3793	1305	61	within	within	ADP
inlawrev-3793	1305	62	120	120	NUM
inlawrev-3793	1305	63	days	day	NOUN
inlawrev-3793	1305	64	after	after	SCONJ
inlawrev-3793	1305	65	the	the	DET
inlawrev-3793	1305	66	determination.^^^	determination.^^^	PROPN
inlawrev-3793	1305	67	thomas	thomas	PROPN
inlawrev-3793	1305	68	claimed	claim	VERB
inlawrev-3793	1305	69	the	the	DET
inlawrev-3793	1305	70	plain	plain	ADJ
inlawrev-3793	1305	71	language	language	NOUN
inlawrev-3793	1305	72	of	of	ADP
inlawrev-3793	1305	73	the	the	DET
inlawrev-3793	1305	74	statute	statute	NOUN
inlawrev-3793	1305	75	was	be	AUX
inlawrev-3793	1305	76	clear.^^^	clear.^^^	PROPN
inlawrev-3793	1305	77	the	the	DET
inlawrev-3793	1305	78	idsr	idsr	NOUN
inlawrev-3793	1305	79	argued	argue	VERB
inlawrev-3793	1305	80	that	that	SCONJ
inlawrev-3793	1305	81	the	the	DET
inlawrev-3793	1305	82	120	120	NUM
inlawrev-3793	1305	83	-	-	PUNCT
inlawrev-3793	1305	84	day	day	NOUN
inlawrev-3793	1305	85	period	period	NOUN
inlawrev-3793	1305	86	did	do	AUX
inlawrev-3793	1305	87	not	not	PART
inlawrev-3793	1305	88	begin	begin	VERB
inlawrev-3793	1305	89	until	until	SCONJ
inlawrev-3793	1305	90	they	they	PRON
inlawrev-3793	1305	91	received	receive	VERB
inlawrev-3793	1305	92	actual	actual	ADJ
inlawrev-3793	1305	93	notice	notice	NOUN
inlawrev-3793	1305	94	of	of	ADP
inlawrev-3793	1305	95	the	the	DET
inlawrev-3793	1305	96	determination.^^	determination.^^	NOUN
inlawrev-3793	1305	97	the	the	DET
inlawrev-3793	1305	98	tax	tax	NOUN
inlawrev-3793	1305	99	court	court	NOUN
inlawrev-3793	1305	100	held	hold	VERB
inlawrev-3793	1305	101	that	that	SCONJ
inlawrev-3793	1305	102	the	the	DET
inlawrev-3793	1305	103	petition	petition	NOUN
inlawrev-3793	1305	104	was	be	AUX
inlawrev-3793	1305	105	not	not	PART
inlawrev-3793	1305	106	timely	timely	ADV
inlawrev-3793	1305	107	filed	file	VERB
inlawrev-3793	1305	108	,	,	PUNCT
inlawrev-3793	1305	109	stating	state	VERB
inlawrev-3793	1305	110	that	that	SCONJ
inlawrev-3793	1305	111	"	"	PUNCT
inlawrev-3793	1305	112	[	[	X
inlawrev-3793	1305	113	w]hen	w]hen	ADV
inlawrev-3793	1305	114	the	the	DET
inlawrev-3793	1305	115	language	language	NOUN
inlawrev-3793	1305	116	of	of	ADP
inlawrev-3793	1305	117	a	a	DET
inlawrev-3793	1305	118	statute	statute	NOUN
inlawrev-3793	1305	119	is	be	AUX
inlawrev-3793	1305	120	plain	plain	ADJ
inlawrev-3793	1305	121	and	and	CCONJ
inlawrev-3793	1305	122	unambiguous	unambiguous	ADJ
inlawrev-3793	1305	123	,	,	PUNCT
inlawrev-3793	1305	124	the	the	DET
inlawrev-3793	1305	125	court	court	NOUN
inlawrev-3793	1305	126	has	have	VERB
inlawrev-3793	1305	127	no	no	DET
inlawrev-3793	1305	128	power	power	NOUN
inlawrev-3793	1305	129	to	to	PART
inlawrev-3793	1305	130	construe	construe	VERB
inlawrev-3793	1305	131	the	the	DET
inlawrev-3793	1305	132	statute	statute	NOUN
inlawrev-3793	1305	133	for	for	ADP
inlawrev-3793	1305	134	the	the	DET
inlawrev-3793	1305	135	purpose	purpose	NOUN
inlawrev-3793	1305	136	of	of	ADP
inlawrev-3793	1305	137	limiting	limit	VERB
inlawrev-3793	1305	138	or	or	CCONJ
inlawrev-3793	1305	139	extending	extend	VERB
inlawrev-3793	1305	140	its	its	PRON
inlawrev-3793	1305	141	operation	operation	NOUN
inlawrev-3793	1305	142	.	.	PUNCT
inlawrev-3793	1306	1	"	"	PUNCT
inlawrev-3793	1306	2	^^^	^^^	PROPN
inlawrev-3793	1306	3	thomas	thomas	PROPN
inlawrev-3793	1306	4	claimed	claim	VERB
inlawrev-3793	1306	5	that	that	SCONJ
inlawrev-3793	1306	6	if	if	SCONJ
inlawrev-3793	1306	7	the	the	DET
inlawrev-3793	1306	8	petition	petition	NOUN
inlawrev-3793	1306	9	was	be	AUX
inlawrev-3793	1306	10	not	not	PART
inlawrev-3793	1306	11	filed	file	VERB
inlawrev-3793	1306	12	timely	timely	ADV
inlawrev-3793	1306	13	then	then	ADV
inlawrev-3793	1306	14	the	the	DET
inlawrev-3793	1306	15	probate	probate	NOUN
inlawrev-3793	1306	16	court	court	NOUN
inlawrev-3793	1306	17	lacked	lack	VERB
inlawrev-3793	1306	18	jurisdiction.^^^	jurisdiction.^^^	PROPN
inlawrev-3793	1306	19	the	the	DET
inlawrev-3793	1306	20	idsr	idsr	NOUN
inlawrev-3793	1306	21	claimed	claim	VERB
inlawrev-3793	1306	22	that	that	SCONJ
inlawrev-3793	1306	23	once	once	SCONJ
inlawrev-3793	1306	24	it	it	PRON
inlawrev-3793	1306	25	became	become	VERB
inlawrev-3793	1306	26	aware	aware	ADJ
inlawrev-3793	1306	27	of	of	ADP
inlawrev-3793	1306	28	the	the	DET
inlawrev-3793	1306	29	probate	probate	NOUN
inlawrev-3793	1306	30	court	court	NOUN
inlawrev-3793	1306	31	's	's	PART
inlawrev-3793	1306	32	order	order	NOUN
inlawrev-3793	1306	33	,	,	PUNCT
inlawrev-3793	1306	34	it	it	PRON
inlawrev-3793	1306	35	filed	file	VERB
inlawrev-3793	1306	36	a	a	DET
inlawrev-3793	1306	37	timely	timely	ADJ
inlawrev-3793	1306	38	indiana	indiana	NOUN
inlawrev-3793	1306	39	trial	trial	NOUN
inlawrev-3793	1306	40	rule	rule	NOUN
inlawrev-3793	1306	41	60(b	60(b	NUM
inlawrev-3793	1306	42	)	)	PUNCT
inlawrev-3793	1306	43	motion	motion	NOUN
inlawrev-3793	1306	44	which	which	PRON
inlawrev-3793	1306	45	allows	allow	VERB
inlawrev-3793	1306	46	a	a	DET
inlawrev-3793	1306	47	party	party	NOUN
inlawrev-3793	1306	48	to	to	PART
inlawrev-3793	1306	49	have	have	VERB
inlawrev-3793	1306	50	a	a	DET
inlawrev-3793	1306	51	judgment	judgment	NOUN
inlawrev-3793	1306	52	set	set	VERB
inlawrev-3793	1306	53	aside	aside	ADP
inlawrev-3793	1306	54	for	for	ADP
inlawrev-3793	1306	55	"	"	PUNCT
inlawrev-3793	1306	56	reasons	reason	NOUN
inlawrev-3793	1306	57	of	of	ADP
inlawrev-3793	1306	58	mistake	mistake	NOUN
inlawrev-3793	1306	59	,	,	PUNCT
inlawrev-3793	1306	60	surprise	surprise	NOUN
inlawrev-3793	1306	61	,	,	PUNCT
inlawrev-3793	1306	62	or	or	CCONJ
inlawrev-3793	1306	63	excusable	excusable	ADJ
inlawrev-3793	1306	64	neglect	neglect	NOUN
inlawrev-3793	1306	65	.	.	PUNCT
inlawrev-3793	1306	66	"^^^	"^^^	PUNCT
inlawrev-3793	1307	1	the	the	DET
inlawrev-3793	1307	2	tax	tax	NOUN
inlawrev-3793	1307	3	court	court	NOUN
inlawrev-3793	1307	4	found	find	VERB
inlawrev-3793	1307	5	that	that	SCONJ
inlawrev-3793	1307	6	the	the	DET
inlawrev-3793	1307	7	probate	probate	NOUN
inlawrev-3793	1307	8	court	court	NOUN
inlawrev-3793	1307	9	in	in	ADP
inlawrev-3793	1307	10	its	its	PRON
inlawrev-3793	1307	11	discretion	discretion	NOUN
inlawrev-3793	1307	12	could	could	AUX
inlawrev-3793	1307	13	determine	determine	VERB
inlawrev-3793	1307	14	the	the	DET
inlawrev-3793	1307	15	presence	presence	NOUN
inlawrev-3793	1307	16	of	of	ADP
inlawrev-3793	1307	17	mistake	mistake	NOUN
inlawrev-3793	1307	18	,	,	PUNCT
inlawrev-3793	1307	19	surprise	surprise	NOUN
inlawrev-3793	1307	20	,	,	PUNCT
inlawrev-3793	1307	21	or	or	CCONJ
inlawrev-3793	1307	22	excusable	excusable	ADJ
inlawrev-3793	1307	23	neglect	neglect	NOUN
inlawrev-3793	1307	24	,	,	PUNCT
inlawrev-3793	1307	25	and	and	CCONJ
inlawrev-3793	1307	26	therefore	therefore	ADV
inlawrev-3793	1307	27	the	the	DET
inlawrev-3793	1307	28	tax	tax	NOUN
inlawrev-3793	1307	29	court	court	NOUN
inlawrev-3793	1307	30	would	would	AUX
inlawrev-3793	1307	31	only	only	ADV
inlawrev-3793	1307	32	overturn	overturn	VERB
inlawrev-3793	1307	33	the	the	DET
inlawrev-3793	1307	34	probate	probate	NOUN
inlawrev-3793	1307	35	court	court	NOUN
inlawrev-3793	1307	36	's	's	PART
inlawrev-3793	1307	37	555	555	NUM
inlawrev-3793	1307	38	.	.	PUNCT
inlawrev-3793	1308	1	i	i	PRON
inlawrev-3793	1308	2	d.	d.	PROPN
inlawrev-3793	1308	3	556	556	NUM
inlawrev-3793	1308	4	.	.	PUNCT
inlawrev-3793	1309	1	pursuant	pursuant	ADJ
inlawrev-3793	1309	2	to	to	ADP
inlawrev-3793	1309	3	infd	infd	PROPN
inlawrev-3793	1309	4	.	.	PUNCT
inlawrev-3793	1310	1	code	code	PROPN
inlawrev-3793	1310	2	§	§	PROPN
inlawrev-3793	1310	3	6	6	NUM
inlawrev-3793	1310	4	-	-	SYM
inlawrev-3793	1310	5	4	4	NUM
inlawrev-3793	1310	6	.	.	NOUN
inlawrev-3793	1310	7	1	1	NUM
inlawrev-3793	1310	8	-	-	SYM
inlawrev-3793	1310	9	5	5	NUM
inlawrev-3793	1310	10	-	-	SYM
inlawrev-3793	1310	11	2	2	NUM
inlawrev-3793	1310	12	(	(	PUNCT
inlawrev-3793	1310	13	2005	2005	NUM
inlawrev-3793	1310	14	)	)	PUNCT
inlawrev-3793	1310	15	.	.	PUNCT
inlawrev-3793	1311	1	557	557	NUM
inlawrev-3793	1311	2	.	.	PUNCT
inlawrev-3793	1312	1	r;iom«5	r;iom«5	NOUN
inlawrev-3793	1312	2	,	,	PUNCT
inlawrev-3793	1312	3	822	822	NUM
inlawrev-3793	1312	4	n.e.2d	n.e.2d	NOUN
inlawrev-3793	1312	5	at	at	ADP
inlawrev-3793	1312	6	293	293	NUM
inlawrev-3793	1312	7	-	-	SYM
inlawrev-3793	1312	8	94	94	NUM
inlawrev-3793	1312	9	.	.	PUNCT
inlawrev-3793	1313	1	558	558	NUM
inlawrev-3793	1313	2	.	.	PUNCT
inlawrev-3793	1313	3	mat	mat	NOUN
inlawrev-3793	1313	4	294	294	NUM
inlawrev-3793	1313	5	.	.	PUNCT
inlawrev-3793	1314	1	559	559	NUM
inlawrev-3793	1314	2	.	.	PUNCT
inlawrev-3793	1315	1	i	i	PRON
inlawrev-3793	1315	2	d.	d.	PROPN
inlawrev-3793	1315	3	560	560	NUM
inlawrev-3793	1315	4	.	.	PUNCT
inlawrev-3793	1316	1	i	i	PRON
inlawrev-3793	1316	2	d.	d.	PROPN
inlawrev-3793	1316	3	561	561	NUM
inlawrev-3793	1316	4	.	.	PUNCT
inlawrev-3793	1317	1	mat	mat	VERB
inlawrev-3793	1317	2	294	294	NUM
inlawrev-3793	1317	3	-	-	SYM
inlawrev-3793	1317	4	95	95	NUM
inlawrev-3793	1317	5	.	.	PUNCT
inlawrev-3793	1318	1	562	562	NUM
inlawrev-3793	1318	2	.	.	PUNCT
inlawrev-3793	1319	1	i	i	PRON
inlawrev-3793	1319	2	d.	d.	PROPN
inlawrev-3793	1319	3	at	at	ADP
inlawrev-3793	1319	4	295	295	NUM
inlawrev-3793	1319	5	(	(	PUNCT
inlawrev-3793	1319	6	citing	cite	VERB
inlawrev-3793	1319	7	ind	ind	NOUN
inlawrev-3793	1319	8	.	.	PUNCT
inlawrev-3793	1320	1	code	code	PROPN
inlawrev-3793	1320	2	§	§	PROPN
inlawrev-3793	1320	3	6	6	NUM
inlawrev-3793	1320	4	-	-	SYM
inlawrev-3793	1320	5	4.1	4.1	NUM
inlawrev-3793	1320	6	-	-	PUNCT
inlawrev-3793	1320	7	7	7	NUM
inlawrev-3793	1320	8	-	-	SYM
inlawrev-3793	1320	9	1	1	NUM
inlawrev-3793	1320	10	(	(	PUNCT
inlawrev-3793	1320	11	2005	2005	NUM
inlawrev-3793	1320	12	)	)	PUNCT
inlawrev-3793	1320	13	)	)	PUNCT
inlawrev-3793	1320	14	.	.	PUNCT
inlawrev-3793	1321	1	563	563	NUM
inlawrev-3793	1321	2	.	.	PUNCT
inlawrev-3793	1322	1	i	i	PRON
inlawrev-3793	1322	2	d	d	PROPN
inlawrev-3793	1322	3	564	564	NUM
inlawrev-3793	1322	4	.	.	PUNCT
inlawrev-3793	1323	1	i	i	PRON
inlawrev-3793	1323	2	d.	d.	PROPN
inlawrev-3793	1323	3	565	565	NUM
inlawrev-3793	1323	4	.	.	PUNCT
inlawrev-3793	1324	1	i	i	PRON
inlawrev-3793	1324	2	d.	d.	PROPN
inlawrev-3793	1324	3	(	(	PUNCT
inlawrev-3793	1324	4	internal	internal	ADJ
inlawrev-3793	1324	5	quotation	quotation	NOUN
inlawrev-3793	1324	6	marks	mark	NOUN
inlawrev-3793	1324	7	omitted	omit	VERB
inlawrev-3793	1324	8	)	)	PUNCT
inlawrev-3793	1324	9	(	(	PUNCT
inlawrev-3793	1324	10	quoting	quote	VERB
inlawrev-3793	1324	11	f.a	f.a	PROPN
inlawrev-3793	1324	12	.	.	PROPN
inlawrev-3793	1324	13	wilhelm	wilhelm	PROPN
inlawrev-3793	1324	14	constr	constr	PROPN
inlawrev-3793	1324	15	.	.	PUNCT
inlawrev-3793	1324	16	co.	co.	PROPN
inlawrev-3793	1325	1	v.	v.	ADP
inlawrev-3793	1325	2	ind	ind	PROPN
inlawrev-3793	1325	3	.	.	PUNCT
inlawrev-3793	1326	1	dep't	dep't	NOUN
inlawrev-3793	1326	2	of	of	ADP
inlawrev-3793	1326	3	state	state	NOUN
inlawrev-3793	1326	4	revenue	revenue	NOUN
inlawrev-3793	1326	5	,	,	PUNCT
inlawrev-3793	1326	6	586	586	NUM
inlawrev-3793	1326	7	n.e.2d	n.e.2d	NOUN
inlawrev-3793	1326	8	953	953	NUM
inlawrev-3793	1326	9	,	,	PUNCT
inlawrev-3793	1326	10	955	955	NUM
inlawrev-3793	1326	11	(	(	PUNCT
inlawrev-3793	1326	12	ind	ind	NOUN
inlawrev-3793	1326	13	.	.	PUNCT
inlawrev-3793	1327	1	tax	tax	PROPN
inlawrev-3793	1327	2	ct	ct	PROPN
inlawrev-3793	1327	3	.	.	PROPN
inlawrev-3793	1327	4	1992	1992	NUM
inlawrev-3793	1327	5	)	)	PUNCT
inlawrev-3793	1327	6	)	)	PUNCT
inlawrev-3793	1327	7	.	.	PUNCT
inlawrev-3793	1328	1	566	566	NUM
inlawrev-3793	1328	2	.	.	X
inlawrev-3793	1328	3	mat	mat	PROPN
inlawrev-3793	1328	4	295	295	NUM
inlawrev-3793	1328	5	.	.	PUNCT
inlawrev-3793	1329	1	567	567	NUM
inlawrev-3793	1329	2	.	.	PUNCT
inlawrev-3793	1330	1	i	i	PRON
inlawrev-3793	1330	2	d.	d.	PROPN
inlawrev-3793	1330	3	at	at	ADP
inlawrev-3793	1330	4	296	296	NUM
inlawrev-3793	1330	5	(	(	PUNCT
inlawrev-3793	1330	6	quoting	quote	VERB
inlawrev-3793	1330	7	ind	ind	NOUN
inlawrev-3793	1330	8	.	.	PUNCT
inlawrev-3793	1331	1	trial	trial	PROPN
inlawrev-3793	1331	2	r.	r.	PROPN
inlawrev-3793	1331	3	60(b)(1	60(b)(1	NUM
inlawrev-3793	1331	4	)	)	PUNCT
inlawrev-3793	1331	5	)	)	PUNCT
inlawrev-3793	1331	6	.	.	PUNCT
inlawrev-3793	1332	1	2006	2006	NUM
inlawrev-3793	1332	2	]	]	PUNCT
inlawrev-3793	1332	3	tax	tax	NOUN
inlawrev-3793	1332	4	law	law	NOUN
inlawrev-3793	1332	5	1287	1287	NUM
inlawrev-3793	1332	6	decision	decision	NOUN
inlawrev-3793	1332	7	if	if	SCONJ
inlawrev-3793	1332	8	there	there	PRON
inlawrev-3793	1332	9	was	be	VERB
inlawrev-3793	1332	10	found	find	VERB
inlawrev-3793	1332	11	to	to	PART
inlawrev-3793	1332	12	be	be	AUX
inlawrev-3793	1332	13	abuse	abuse	NOUN
inlawrev-3793	1332	14	of	of	ADP
inlawrev-3793	1332	15	discretion.^^^	discretion.^^^	PROPN
inlawrev-3793	1332	16	the	the	DET
inlawrev-3793	1332	17	tax	tax	NOUN
inlawrev-3793	1332	18	court	court	NOUN
inlawrev-3793	1332	19	held	hold	VERB
inlawrev-3793	1332	20	that	that	SCONJ
inlawrev-3793	1332	21	the	the	DET
inlawrev-3793	1332	22	probate	probate	NOUN
inlawrev-3793	1332	23	court	court	NOUN
inlawrev-3793	1332	24	did	do	AUX
inlawrev-3793	1332	25	not	not	PART
inlawrev-3793	1332	26	err	err	VERB
inlawrev-3793	1332	27	in	in	ADP
inlawrev-3793	1332	28	its	its	PRON
inlawrev-3793	1332	29	redetermination	redetermination	NOUN
inlawrev-3793	1332	30	of	of	ADP
inlawrev-3793	1332	31	the	the	DET
inlawrev-3793	1332	32	estate	estate	NOUN
inlawrev-3793	1332	33	's	's	PART
inlawrev-3793	1332	34	inheritance	inheritance	NOUN
inlawrev-3793	1332	35	tax	tax	NOUN
inlawrev-3793	1332	36	liability	liability	NOUN
inlawrev-3793	1332	37	since	since	SCONJ
inlawrev-3793	1332	38	the	the	DET
inlawrev-3793	1332	39	idsr	idsr	NOUN
inlawrev-3793	1332	40	could	could	AUX
inlawrev-3793	1332	41	show	show	VERB
inlawrev-3793	1332	42	surprise	surprise	NOUN
inlawrev-3793	1332	43	as	as	ADV
inlawrev-3793	1332	44	well	well	ADV
inlawrev-3793	1332	45	as	as	ADP
inlawrev-3793	1332	46	the	the	DET
inlawrev-3793	1332	47	required	required	ADJ
inlawrev-3793	1332	48	showing	showing	NOUN
inlawrev-3793	1332	49	that	that	SCONJ
inlawrev-3793	1332	50	the	the	DET
inlawrev-3793	1332	51	case	case	NOUN
inlawrev-3793	1332	52	would	would	AUX
inlawrev-3793	1332	53	have	have	AUX
inlawrev-3793	1332	54	come	come	VERB
inlawrev-3793	1332	55	out	out	ADP
inlawrev-3793	1332	56	differently	differently	ADV
inlawrev-3793	1332	57	if	if	SCONJ
inlawrev-3793	1332	58	tried	try	VERB
inlawrev-3793	1332	59	on	on	ADP
inlawrev-3793	1332	60	its	its	PRON
inlawrev-3793	1332	61	merits.^^^	merits.^^^	NOUN
inlawrev-3793	1332	62	the	the	DET
inlawrev-3793	1332	63	tax	tax	NOUN
inlawrev-3793	1332	64	court	court	NOUN
inlawrev-3793	1332	65	held	hold	VERB
inlawrev-3793	1332	66	that	that	SCONJ
inlawrev-3793	1332	67	the	the	DET
inlawrev-3793	1332	68	probate	probate	NOUN
inlawrev-3793	1332	69	court	court	NOUN
inlawrev-3793	1332	70	is	be	AUX
inlawrev-3793	1332	71	not	not	PART
inlawrev-3793	1332	72	the	the	DET
inlawrev-3793	1332	73	supervisor	supervisor	NOUN
inlawrev-3793	1332	74	,	,	PUNCT
inlawrev-3793	1332	75	enforcer	enforcer	NOUN
inlawrev-3793	1332	76	,	,	PUNCT
inlawrev-3793	1332	77	or	or	CCONJ
inlawrev-3793	1332	78	collector	collector	NOUN
inlawrev-3793	1332	79	of	of	ADP
inlawrev-3793	1332	80	inheritance	inheritance	NOUN
inlawrev-3793	1332	81	tax	tax	NOUN
inlawrev-3793	1332	82	,	,	PUNCT
inlawrev-3793	1332	83	but	but	CCONJ
inlawrev-3793	1332	84	the	the	DET
inlawrev-3793	1332	85	idsr	idsr	NOUN
inlawrev-3793	1332	86	is	be	AUX
inlawrev-3793	1332	87	,	,	PUNCT
inlawrev-3793	1332	88	and	and	CCONJ
inlawrev-3793	1332	89	since	since	SCONJ
inlawrev-3793	1332	90	the	the	DET
inlawrev-3793	1332	91	idsr	idsr	NOUN
inlawrev-3793	1332	92	did	do	AUX
inlawrev-3793	1332	93	not	not	PART
inlawrev-3793	1332	94	have	have	VERB
inlawrev-3793	1332	95	actual	actual	ADJ
inlawrev-3793	1332	96	notice	notice	NOUN
inlawrev-3793	1332	97	that	that	SCONJ
inlawrev-3793	1332	98	the	the	DET
inlawrev-3793	1332	99	estate	estate	NOUN
inlawrev-3793	1332	100	was	be	AUX
inlawrev-3793	1332	101	being	be	AUX
inlawrev-3793	1332	102	processed	process	VERB
inlawrev-3793	1332	103	prior	prior	ADV
inlawrev-3793	1332	104	to	to	ADP
inlawrev-3793	1332	105	the	the	DET
inlawrev-3793	1332	106	lapse	lapse	NOUN
inlawrev-3793	1332	107	of	of	ADP
inlawrev-3793	1332	108	the	the	DET
inlawrev-3793	1332	109	120	120	NUM
inlawrev-3793	1332	110	-	-	PUNCT
inlawrev-3793	1332	111	day	day	NOUN
inlawrev-3793	1332	112	period	period	NOUN
inlawrev-3793	1332	113	and	and	CCONJ
inlawrev-3793	1332	114	could	could	AUX
inlawrev-3793	1332	115	not	not	PART
inlawrev-3793	1332	116	therefore	therefore	ADV
inlawrev-3793	1332	117	timely	timely	ADV
inlawrev-3793	1332	118	challenge	challenge	VERB
inlawrev-3793	1332	119	the	the	DET
inlawrev-3793	1332	120	determination	determination	NOUN
inlawrev-3793	1332	121	,	,	PUNCT
inlawrev-3793	1332	122	the	the	DET
inlawrev-3793	1332	123	element	element	NOUN
inlawrev-3793	1332	124	of	of	ADP
inlawrev-3793	1332	125	surprise	surprise	NOUN
inlawrev-3793	1332	126	applied	apply	VERB
inlawrev-3793	1332	127	in	in	ADP
inlawrev-3793	1332	128	this	this	DET
inlawrev-3793	1332	129	case.^^^	case.^^^	PROPN
inlawrev-3793	1332	130	568	568	NUM
inlawrev-3793	1332	131	.	.	PUNCT
inlawrev-3793	1333	1	i	i	PRON
inlawrev-3793	1333	2	d.	d.	PROPN
inlawrev-3793	1333	3	569	569	NUM
inlawrev-3793	1333	4	.	.	PUNCT
inlawrev-3793	1334	1	mat	mat	NOUN
inlawrev-3793	1334	2	296	296	NUM
inlawrev-3793	1334	3	-	-	SYM
inlawrev-3793	1334	4	97	97	NUM
inlawrev-3793	1334	5	.	.	PUNCT
inlawrev-3793	1335	1	570	570	NUM
inlawrev-3793	1335	2	.	.	PUNCT
inlawrev-3793	1336	1	i	i	PRON
inlawrev-3793	1336	2	d.	d.	PROPN