id	sid	tid	token	lemma	pos
inlawrev-4065	1	1	indiana	indiana	PROPN
inlawrev-4065	1	2	law	law	PROPN
inlawrev-4065	1	3	review	review	VERB
inlawrev-4065	1	4	recent	recent	ADJ
inlawrev-4065	1	5	developments	development	NOUN
inlawrev-4065	1	6	in	in	ADP
inlawrev-4065	1	7	indiana	indiana	PROPN
inlawrev-4065	1	8	taxation	taxation	PROPN
inlawrev-4065	1	9	survey	survey	NOUN
inlawrev-4065	1	10	2009	2009	NUM
inlawrev-4065	1	11	lawrence	lawrence	PROPN
inlawrev-4065	1	12	a.	a.	PROPN
inlawrev-4065	1	13	jegen	jegen	PROPN
inlawrev-4065	1	14	,	,	PUNCT
inlawrev-4065	1	15	iii	iii	PROPN
inlawrev-4065	1	16	*	*	PROPN
inlawrev-4065	1	17	james	james	PROPN
inlawrev-4065	1	18	b.	b.	PROPN
inlawrev-4065	1	19	williams	williams	PROPN
inlawrev-4065	1	20	*	*	PROPN
inlawrev-4065	1	21	*	*	PROPN
inlawrev-4065	1	22	tom	tom	PROPN
inlawrev-4065	1	23	d.	d.	PROPN
inlawrev-4065	1	24	conley	conley	PROPN
inlawrev-4065	1	25	*	*	PROPN
inlawrev-4065	1	26	*	*	PROPN
inlawrev-4065	1	27	*	*	PUNCT
inlawrev-4065	1	28	introduction	introduction	NOUN
inlawrev-4065	1	29	:	:	PUNCT
inlawrev-4065	1	30	some	some	DET
inlawrev-4065	1	31	references	reference	NOUN
inlawrev-4065	1	32	used	use	VERB
inlawrev-4065	1	33	in	in	ADP
inlawrev-4065	1	34	this	this	DET
inlawrev-4065	1	35	article	article	NOUN
inlawrev-4065	1	36	this	this	DET
inlawrev-4065	1	37	article	article	NOUN
inlawrev-4065	1	38	highlights	highlight	VERB
inlawrev-4065	1	39	the	the	DET
inlawrev-4065	1	40	major	major	ADJ
inlawrev-4065	1	41	tax	tax	NOUN
inlawrev-4065	1	42	developments	development	NOUN
inlawrev-4065	1	43	that	that	PRON
inlawrev-4065	1	44	occurred	occur	VERB
inlawrev-4065	1	45	through	through	ADP
inlawrev-4065	1	46	the	the	DET
inlawrev-4065	1	47	calendar	calendar	NOUN
inlawrev-4065	1	48	year	year	NOUN
inlawrev-4065	1	49	of	of	ADP
inlawrev-4065	1	50	2009	2009	NUM
inlawrev-4065	1	51	.	.	PUNCT
inlawrev-4065	2	1	whenever	whenever	SCONJ
inlawrev-4065	2	2	the	the	DET
inlawrev-4065	2	3	term	term	NOUN
inlawrev-4065	2	4	"	"	PUNCT
inlawrev-4065	2	5	ga	ga	NOUN
inlawrev-4065	2	6	"	"	PUNCT
inlawrev-4065	2	7	is	be	AUX
inlawrev-4065	2	8	used	use	VERB
inlawrev-4065	2	9	in	in	ADP
inlawrev-4065	2	10	this	this	DET
inlawrev-4065	2	11	article	article	NOUN
inlawrev-4065	2	12	,	,	PUNCT
inlawrev-4065	2	13	such	such	ADJ
inlawrev-4065	2	14	term	term	NOUN
inlawrev-4065	2	15	refers	refer	VERB
inlawrev-4065	2	16	only	only	ADV
inlawrev-4065	2	17	to	to	ADP
inlawrev-4065	2	18	the	the	DET
inlawrev-4065	2	19	1	1	NUM
inlawrev-4065	2	20	16th	16th	NOUN
inlawrev-4065	2	21	indiana	indiana	PROPN
inlawrev-4065	2	22	general	general	PROPN
inlawrev-4065	2	23	assembly	assembly	NOUN
inlawrev-4065	2	24	.	.	PUNCT
inlawrev-4065	3	1	whenever	whenever	SCONJ
inlawrev-4065	3	2	the	the	DET
inlawrev-4065	3	3	term	term	NOUN
inlawrev-4065	3	4	"	"	PUNCT
inlawrev-4065	3	5	governor	governor	NOUN
inlawrev-4065	3	6	"	"	PUNCT
inlawrev-4065	3	7	is	be	AUX
inlawrev-4065	3	8	used	use	VERB
inlawrev-4065	3	9	in	in	ADP
inlawrev-4065	3	10	the	the	DET
inlawrev-4065	3	11	article	article	NOUN
inlawrev-4065	3	12	,	,	PUNCT
inlawrev-4065	3	13	such	such	ADJ
inlawrev-4065	3	14	term	term	NOUN
inlawrev-4065	3	15	refers	refer	VERB
inlawrev-4065	3	16	only	only	ADV
inlawrev-4065	3	17	to	to	ADP
inlawrev-4065	3	18	the	the	DET
inlawrev-4065	3	19	governor	governor	NOUN
inlawrev-4065	3	20	of	of	ADP
inlawrev-4065	3	21	indiana	indiana	PROPN
inlawrev-4065	3	22	who	who	PRON
inlawrev-4065	3	23	was	be	AUX
inlawrev-4065	3	24	serving	serve	VERB
inlawrev-4065	3	25	in	in	ADP
inlawrev-4065	3	26	office	office	NOUN
inlawrev-4065	3	27	during	during	ADP
inlawrev-4065	3	28	the	the	DET
inlawrev-4065	3	29	116th	116th	ADJ
inlawrev-4065	3	30	general	general	ADJ
inlawrev-4065	3	31	assembly	assembly	NOUN
inlawrev-4065	3	32	.	.	PUNCT
inlawrev-4065	4	1	whenever	whenever	SCONJ
inlawrev-4065	4	2	the	the	DET
inlawrev-4065	4	3	term	term	NOUN
inlawrev-4065	4	4	"	"	PUNCT
inlawrev-4065	4	5	tax	tax	NOUN
inlawrev-4065	4	6	court	court	NOUN
inlawrev-4065	4	7	"	"	PUNCT
inlawrev-4065	4	8	is	be	AUX
inlawrev-4065	4	9	referred	refer	VERB
inlawrev-4065	4	10	to	to	ADP
inlawrev-4065	4	11	in	in	ADP
inlawrev-4065	4	12	this	this	DET
inlawrev-4065	4	13	article	article	NOUN
inlawrev-4065	4	14	,	,	PUNCT
inlawrev-4065	4	15	such	such	ADJ
inlawrev-4065	4	16	term	term	NOUN
inlawrev-4065	4	17	refers	refer	VERB
inlawrev-4065	4	18	only	only	ADV
inlawrev-4065	4	19	to	to	ADP
inlawrev-4065	4	20	the	the	DET
inlawrev-4065	4	21	indiana	indiana	PROPN
inlawrev-4065	4	22	tax	tax	NOUN
inlawrev-4065	4	23	court	court	NOUN
inlawrev-4065	4	24	.	.	PUNCT
inlawrev-4065	5	1	whenever	whenever	SCONJ
inlawrev-4065	5	2	the	the	DET
inlawrev-4065	5	3	term	term	NOUN
inlawrev-4065	5	4	"	"	PUNCT
inlawrev-4065	5	5	dlgf	dlgf	NOUN
inlawrev-4065	5	6	"	"	PUNCT
inlawrev-4065	5	7	is	be	AUX
inlawrev-4065	5	8	used	use	VERB
inlawrev-4065	5	9	in	in	ADP
inlawrev-4065	5	10	this	this	DET
inlawrev-4065	5	11	article	article	NOUN
inlawrev-4065	5	12	,	,	PUNCT
inlawrev-4065	5	13	such	such	ADJ
inlawrev-4065	5	14	term	term	NOUN
inlawrev-4065	5	15	refers	refer	VERB
inlawrev-4065	5	16	only	only	ADV
inlawrev-4065	5	17	to	to	ADP
inlawrev-4065	5	18	the	the	DET
inlawrev-4065	5	19	indiana	indiana	PROPN
inlawrev-4065	5	20	department	department	PROPN
inlawrev-4065	5	21	of	of	ADP
inlawrev-4065	5	22	local	local	ADJ
inlawrev-4065	5	23	government	government	NOUN
inlawrev-4065	5	24	finance	finance	NOUN
inlawrev-4065	5	25	.	.	PUNCT
inlawrev-4065	6	1	whenever	whenever	SCONJ
inlawrev-4065	6	2	the	the	DET
inlawrev-4065	6	3	term	term	NOUN
inlawrev-4065	6	4	"	"	PUNCT
inlawrev-4065	6	5	ibtr	ibtr	ADJ
inlawrev-4065	6	6	"	"	PUNCT
inlawrev-4065	6	7	is	be	AUX
inlawrev-4065	6	8	used	use	VERB
inlawrev-4065	6	9	,	,	PUNCT
inlawrev-4065	6	10	such	such	ADJ
inlawrev-4065	6	11	terms	term	NOUN
inlawrev-4065	6	12	refers	refer	VERB
inlawrev-4065	6	13	only	only	ADV
inlawrev-4065	6	14	to	to	ADP
inlawrev-4065	6	15	the	the	DET
inlawrev-4065	6	16	indiana	indiana	PROPN
inlawrev-4065	6	17	board	board	PROPN
inlawrev-4065	6	18	of	of	ADP
inlawrev-4065	6	19	tax	tax	NOUN
inlawrev-4065	6	20	review	review	NOUN
inlawrev-4065	6	21	.	.	PUNCT
inlawrev-4065	7	1	whenever	whenever	SCONJ
inlawrev-4065	7	2	the	the	DET
inlawrev-4065	7	3	term	term	NOUN
inlawrev-4065	7	4	"	"	PUNCT
inlawrev-4065	7	5	sbtc	sbtc	PROPN
inlawrev-4065	7	6	"	"	PUNCT
inlawrev-4065	7	7	is	be	AUX
inlawrev-4065	7	8	used	use	VERB
inlawrev-4065	7	9	in	in	ADP
inlawrev-4065	7	10	this	this	DET
inlawrev-4065	7	11	article	article	NOUN
inlawrev-4065	7	12	,	,	PUNCT
inlawrev-4065	7	13	such	such	ADJ
inlawrev-4065	7	14	term	term	NOUN
inlawrev-4065	7	15	refers	refer	VERB
inlawrev-4065	7	16	only	only	ADV
inlawrev-4065	7	17	to	to	ADP
inlawrev-4065	7	18	the	the	DET
inlawrev-4065	7	19	indiana	indiana	PROPN
inlawrev-4065	7	20	state	state	PROPN
inlawrev-4065	7	21	board	board	PROPN
inlawrev-4065	7	22	oftax	oftax	NOUN
inlawrev-4065	7	23	commissioners	commissioner	NOUN
inlawrev-4065	7	24	.	.	PUNCT
inlawrev-4065	8	1	whenever	whenever	SCONJ
inlawrev-4065	8	2	the	the	DET
inlawrev-4065	8	3	term	term	NOUN
inlawrev-4065	8	4	"	"	PUNCT
inlawrev-4065	8	5	department	department	NOUN
inlawrev-4065	8	6	"	"	PUNCT
inlawrev-4065	8	7	is	be	AUX
inlawrev-4065	8	8	used	use	VERB
inlawrev-4065	8	9	,	,	PUNCT
inlawrev-4065	8	10	such	such	ADJ
inlawrev-4065	8	11	term	term	NOUN
inlawrev-4065	8	12	refers	refer	VERB
inlawrev-4065	8	13	only	only	ADV
inlawrev-4065	8	14	to	to	ADP
inlawrev-4065	8	15	the	the	DET
inlawrev-4065	8	16	indiana	indiana	PROPN
inlawrev-4065	8	17	department	department	PROPN
inlawrev-4065	8	18	of	of	ADP
inlawrev-4065	8	19	state	state	PROPN
inlawrev-4065	8	20	revenue	revenue	NOUN
inlawrev-4065	8	21	.	.	PUNCT
inlawrev-4065	9	1	whenever	whenever	SCONJ
inlawrev-4065	9	2	the	the	DET
inlawrev-4065	9	3	term	term	NOUN
inlawrev-4065	9	4	"	"	PUNCT
inlawrev-4065	9	5	ic	ic	NOUN
inlawrev-4065	9	6	"	"	PUNCT
inlawrev-4065	9	7	or	or	CCONJ
inlawrev-4065	9	8	"	"	PUNCT
inlawrev-4065	9	9	indiana	indiana	PROPN
inlawrev-4065	9	10	code	code	PROPN
inlawrev-4065	9	11	"	"	PUNCT
inlawrev-4065	9	12	is	be	AUX
inlawrev-4065	9	13	used	use	VERB
inlawrev-4065	9	14	,	,	PUNCT
inlawrev-4065	9	15	such	such	ADJ
inlawrev-4065	9	16	term	term	NOUN
inlawrev-4065	9	17	refers	refer	VERB
inlawrev-4065	9	18	only	only	ADV
inlawrev-4065	9	19	to	to	ADP
inlawrev-4065	9	20	the	the	DET
inlawrev-4065	9	21	indiana	indiana	PROPN
inlawrev-4065	9	22	code	code	PROPN
inlawrev-4065	9	23	in	in	ADP
inlawrev-4065	9	24	effect	effect	NOUN
inlawrev-4065	9	25	at	at	ADP
inlawrev-4065	9	26	time	time	NOUN
inlawrev-4065	9	27	of	of	ADP
inlawrev-4065	9	28	the	the	DET
inlawrev-4065	9	29	publication	publication	NOUN
inlawrev-4065	9	30	of	of	ADP
inlawrev-4065	9	31	this	this	DET
inlawrev-4065	9	32	article	article	NOUN
inlawrev-4065	9	33	.	.	PUNCT
inlawrev-4065	10	1	whenever	whenever	SCONJ
inlawrev-4065	10	2	the	the	DET
inlawrev-4065	10	3	term	term	NOUN
inlawrev-4065	10	4	"	"	PUNCT
inlawrev-4065	10	5	era	era	NOUN
inlawrev-4065	10	6	"	"	PUNCT
inlawrev-4065	10	7	is	be	AUX
inlawrev-4065	10	8	used	use	VERB
inlawrev-4065	10	9	,	,	PUNCT
inlawrev-4065	10	10	such	such	ADJ
inlawrev-4065	10	11	term	term	NOUN
inlawrev-4065	10	12	refers	refer	VERB
inlawrev-4065	10	13	only	only	ADV
inlawrev-4065	10	14	to	to	ADP
inlawrev-4065	10	15	an	an	DET
inlawrev-4065	10	16	indiana	indiana	PROPN
inlawrev-4065	10	17	economic	economic	ADJ
inlawrev-4065	10	18	revitalization	revitalization	PROPN
inlawrev-4065	10	19	area	area	NOUN
inlawrev-4065	10	20	.	.	PUNCT
inlawrev-4065	11	1	whenever	whenever	SCONJ
inlawrev-4065	11	2	the	the	DET
inlawrev-4065	11	3	term	term	NOUN
inlawrev-4065	11	4	"	"	PUNCT
inlawrev-4065	11	5	cagit	cagit	ADJ
inlawrev-4065	11	6	"	"	PUNCT
inlawrev-4065	11	7	is	be	AUX
inlawrev-4065	11	8	used	use	VERB
inlawrev-4065	11	9	,	,	PUNCT
inlawrev-4065	11	10	such	such	ADJ
inlawrev-4065	11	11	term	term	NOUN
inlawrev-4065	11	12	refers	refer	VERB
inlawrev-4065	11	13	only	only	ADV
inlawrev-4065	11	14	to	to	ADP
inlawrev-4065	11	15	the	the	DET
inlawrev-4065	11	16	indiana	indiana	PROPN
inlawrev-4065	11	17	county	county	PROPN
inlawrev-4065	11	18	adjusted	adjust	VERB
inlawrev-4065	11	19	gross	gross	ADJ
inlawrev-4065	11	20	income	income	NOUN
inlawrev-4065	11	21	tax	tax	NOUN
inlawrev-4065	11	22	.	.	PUNCT
inlawrev-4065	12	1	whenever	whenever	SCONJ
inlawrev-4065	12	2	the	the	DET
inlawrev-4065	12	3	term	term	NOUN
inlawrev-4065	12	4	"	"	PUNCT
inlawrev-4065	12	5	coit	coit	NOUN
inlawrev-4065	12	6	"	"	PUNCT
inlawrev-4065	12	7	is	be	AUX
inlawrev-4065	12	8	used	use	VERB
inlawrev-4065	12	9	in	in	ADP
inlawrev-4065	12	10	the	the	DET
inlawrev-4065	12	11	article	article	NOUN
inlawrev-4065	12	12	,	,	PUNCT
inlawrev-4065	12	13	such	such	ADJ
inlawrev-4065	12	14	term	term	NOUN
inlawrev-4065	12	15	refers	refer	VERB
inlawrev-4065	12	16	only	only	ADV
inlawrev-4065	12	17	to	to	ADP
inlawrev-4065	12	18	the	the	DET
inlawrev-4065	12	19	indiana	indiana	PROPN
inlawrev-4065	12	20	county	county	PROPN
inlawrev-4065	12	21	option	option	NOUN
inlawrev-4065	12	22	income	income	NOUN
inlawrev-4065	12	23	tax	tax	NOUN
inlawrev-4065	12	24	.	.	PUNCT
inlawrev-4065	13	1	whenever	whenever	SCONJ
inlawrev-4065	13	2	the	the	DET
inlawrev-4065	13	3	term	term	NOUN
inlawrev-4065	13	4	"	"	PUNCT
inlawrev-4065	13	5	loit	loit	ADJ
inlawrev-4065	13	6	"	"	PUNCT
inlawrev-4065	13	7	is	be	AUX
inlawrev-4065	13	8	used	use	VERB
inlawrev-4065	13	9	in	in	ADP
inlawrev-4065	13	10	this	this	DET
inlawrev-4065	13	11	article	article	NOUN
inlawrev-4065	13	12	,	,	PUNCT
inlawrev-4065	13	13	such	such	ADJ
inlawrev-4065	13	14	term	term	NOUN
inlawrev-4065	13	15	refers	refer	VERB
inlawrev-4065	13	16	only	only	ADV
inlawrev-4065	13	17	to	to	ADP
inlawrev-4065	13	18	the	the	DET
inlawrev-4065	13	19	local	local	ADJ
inlawrev-4065	13	20	option	option	NOUN
inlawrev-4065	13	21	income	income	NOUN
inlawrev-4065	13	22	tax	tax	NOUN
inlawrev-4065	13	23	.	.	PUNCT
inlawrev-4065	14	1	whenever	whenever	SCONJ
inlawrev-4065	14	2	the	the	DET
inlawrev-4065	14	3	term	term	NOUN
inlawrev-4065	14	4	"	"	PUNCT
inlawrev-4065	14	5	ledc	ledc	NOUN
inlawrev-4065	14	6	"	"	PUNCT
inlawrev-4065	14	7	is	be	AUX
inlawrev-4065	14	8	used	use	VERB
inlawrev-4065	14	9	,	,	PUNCT
inlawrev-4065	14	10	such	such	ADJ
inlawrev-4065	14	11	term	term	NOUN
inlawrev-4065	14	12	refers	refer	VERB
inlawrev-4065	14	13	only	only	ADV
inlawrev-4065	14	14	to	to	ADP
inlawrev-4065	14	15	the	the	DET
inlawrev-4065	14	16	indiana	indiana	PROPN
inlawrev-4065	14	17	economic	economic	PROPN
inlawrev-4065	14	18	development	development	PROPN
inlawrev-4065	14	19	corporation	corporation	NOUN
inlawrev-4065	14	20	.	.	PUNCT
inlawrev-4065	15	1	whenever	whenever	SCONJ
inlawrev-4065	15	2	the	the	DET
inlawrev-4065	15	3	term	term	NOUN
inlawrev-4065	15	4	"	"	PUNCT
inlawrev-4065	15	5	cedit	cedit	NOUN
inlawrev-4065	15	6	"	"	PUNCT
inlawrev-4065	15	7	is	be	AUX
inlawrev-4065	15	8	used	use	VERB
inlawrev-4065	15	9	,	,	PUNCT
inlawrev-4065	15	10	such	such	ADJ
inlawrev-4065	15	11	term	term	NOUN
inlawrev-4065	15	12	refers	refer	VERB
inlawrev-4065	15	13	only	only	ADV
inlawrev-4065	15	14	to	to	ADP
inlawrev-4065	15	15	the	the	DET
inlawrev-4065	15	16	indiana	indiana	PROPN
inlawrev-4065	15	17	county	county	PROPN
inlawrev-4065	15	18	economic	economic	PROPN
inlawrev-4065	15	19	development	development	NOUN
inlawrev-4065	15	20	income	income	NOUN
inlawrev-4065	15	21	taxes	taxis	NOUN
inlawrev-4065	15	22	.	.	PUNCT
inlawrev-4065	16	1	whenever	whenever	SCONJ
inlawrev-4065	16	2	the	the	DET
inlawrev-4065	16	3	term	term	NOUN
inlawrev-4065	16	4	"	"	PUNCT
inlawrev-4065	16	5	ledit	ledit	NOUN
inlawrev-4065	16	6	"	"	PUNCT
inlawrev-4065	16	7	is	be	AUX
inlawrev-4065	16	8	used	use	VERB
inlawrev-4065	16	9	,	,	PUNCT
inlawrev-4065	16	10	such	such	ADJ
inlawrev-4065	16	11	term	term	NOUN
inlawrev-4065	16	12	refers	refer	VERB
inlawrev-4065	16	13	only	only	ADV
inlawrev-4065	16	14	to	to	ADP
inlawrev-4065	16	15	the	the	DET
inlawrev-4065	16	16	indiana	indiana	PROPN
inlawrev-4065	16	17	economic	economic	PROPN
inlawrev-4065	16	18	development	development	PROPN
inlawrev-4065	16	19	income	income	NOUN
inlawrev-4065	16	20	tax	tax	NOUN
inlawrev-4065	16	21	.	.	PUNCT
inlawrev-4065	17	1	whenever	whenever	SCONJ
inlawrev-4065	17	2	the	the	DET
inlawrev-4065	17	3	term	term	NOUN
inlawrev-4065	17	4	"	"	PUNCT
inlawrev-4065	17	5	bmv	bmv	NOUN
inlawrev-4065	17	6	"	"	PUNCT
inlawrev-4065	17	7	is	be	AUX
inlawrev-4065	17	8	used	use	VERB
inlawrev-4065	17	9	in	in	ADP
inlawrev-4065	17	10	this	this	DET
inlawrev-4065	17	11	article	article	NOUN
inlawrev-4065	17	12	,	,	PUNCT
inlawrev-4065	17	13	such	such	ADJ
inlawrev-4065	17	14	term	term	NOUN
inlawrev-4065	17	15	refers	refer	VERB
inlawrev-4065	17	16	only	only	ADV
inlawrev-4065	17	17	to	to	ADP
inlawrev-4065	17	18	the	the	DET
inlawrev-4065	17	19	indiana	indiana	PROPN
inlawrev-4065	17	20	bureau	bureau	PROPN
inlawrev-4065	17	21	of	of	ADP
inlawrev-4065	17	22	motor	motor	NOUN
inlawrev-4065	17	23	vehicles	vehicle	NOUN
inlawrev-4065	17	24	.	.	PUNCT
inlawrev-4065	18	1	whenever	whenever	SCONJ
inlawrev-4065	18	2	the	the	DET
inlawrev-4065	18	3	term	term	NOUN
inlawrev-4065	18	4	"	"	PUNCT
inlawrev-4065	18	5	irc	irc	NOUN
inlawrev-4065	18	6	"	"	PUNCT
inlawrev-4065	18	7	is	be	AUX
inlawrev-4065	18	8	used	use	VERB
inlawrev-4065	18	9	,	,	PUNCT
inlawrev-4065	18	10	such	such	ADJ
inlawrev-4065	18	11	term	term	NOUN
inlawrev-4065	18	12	refers	refer	VERB
inlawrev-4065	18	13	only	only	ADV
inlawrev-4065	18	14	to	to	ADP
inlawrev-4065	18	15	the	the	DET
inlawrev-4065	18	16	internal	internal	ADJ
inlawrev-4065	18	17	revenue	revenue	NOUN
inlawrev-4065	18	18	code	code	NOUN
inlawrev-4065	18	19	which	which	PRON
inlawrev-4065	18	20	is	be	AUX
inlawrev-4065	18	21	in	in	ADP
inlawrev-4065	18	22	effect	effect	NOUN
inlawrev-4065	18	23	at	at	ADP
inlawrev-4065	18	24	the	the	DET
inlawrev-4065	18	25	time	time	NOUN
inlawrev-4065	18	26	of	of	ADP
inlawrev-4065	18	27	the	the	DET
inlawrev-4065	18	28	publication	publication	NOUN
inlawrev-4065	18	29	of	of	ADP
inlawrev-4065	18	30	this	this	DET
inlawrev-4065	18	31	article	article	NOUN
inlawrev-4065	18	32	.	.	PUNCT
inlawrev-4065	19	1	whenever	whenever	SCONJ
inlawrev-4065	19	2	the	the	DET
inlawrev-4065	19	3	term	term	NOUN
inlawrev-4065	19	4	"	"	PUNCT
inlawrev-4065	19	5	aopa	aopa	NOUN
inlawrev-4065	19	6	"	"	PUNCT
inlawrev-4065	19	7	is	be	AUX
inlawrev-4065	19	8	used	use	VERB
inlawrev-4065	19	9	in	in	ADP
inlawrev-4065	19	10	this	this	DET
inlawrev-4065	19	11	article	article	NOUN
inlawrev-4065	19	12	,	,	PUNCT
inlawrev-4065	19	13	such	such	ADJ
inlawrev-4065	19	14	term	term	NOUN
inlawrev-4065	19	15	refers	refer	VERB
inlawrev-4065	19	16	only	only	ADV
inlawrev-4065	19	17	to	to	ADP
inlawrev-4065	19	18	the	the	DET
inlawrev-4065	19	19	indiana	indiana	PROPN
inlawrev-4065	19	20	administrative	administrative	ADJ
inlawrev-4065	19	21	orders	order	NOUN
inlawrev-4065	19	22	and	and	CCONJ
inlawrev-4065	19	23	procedures	procedure	NOUN
inlawrev-4065	19	24	act	act	VERB
inlawrev-4065	19	25	.	.	PUNCT
inlawrev-4065	20	1	whenever	whenever	SCONJ
inlawrev-4065	20	2	the	the	DET
inlawrev-4065	20	3	term	term	NOUN
inlawrev-4065	20	4	"	"	PUNCT
inlawrev-4065	20	5	cbtcpr	cbtcpr	ADV
inlawrev-4065	20	6	"	"	PUNCT
inlawrev-4065	20	7	is	be	AUX
inlawrev-4065	20	8	used	use	VERB
inlawrev-4065	20	9	,	,	PUNCT
inlawrev-4065	20	10	such	such	ADJ
inlawrev-4065	20	11	term	term	NOUN
inlawrev-4065	20	12	refers	refer	VERB
inlawrev-4065	20	13	only	only	ADV
inlawrev-4065	20	14	to	to	ADP
inlawrev-4065	20	15	the	the	DET
inlawrev-4065	20	16	county	county	NOUN
inlawrev-4065	20	17	board	board	NOUN
inlawrev-4065	20	18	of	of	ADP
inlawrev-4065	20	19	tax	tax	NOUN
inlawrev-4065	20	20	and	and	CCONJ
inlawrev-4065	20	21	capital	capital	NOUN
inlawrev-4065	20	22	projects	project	NOUN
inlawrev-4065	20	23	.	.	PUNCT
inlawrev-4065	21	1	*	*	PUNCT
inlawrev-4065	21	2	thomas	thomas	PROPN
inlawrev-4065	21	3	f.	f.	PROPN
inlawrev-4065	21	4	sheehan	sheehan	PROPN
inlawrev-4065	21	5	professor	professor	PROPN
inlawrev-4065	21	6	of	of	ADP
inlawrev-4065	21	7	tax	tax	NOUN
inlawrev-4065	21	8	law	law	NOUN
inlawrev-4065	21	9	and	and	CCONJ
inlawrev-4065	21	10	policy	policy	NOUN
inlawrev-4065	21	11	,	,	PUNCT
inlawrev-4065	21	12	indiana	indiana	PROPN
inlawrev-4065	21	13	university	university	PROPN
inlawrev-4065	21	14	school	school	NOUN
inlawrev-4065	21	15	law	law	NOUN
inlawrev-4065	21	16	—	—	PUNCT
inlawrev-4065	21	17	indianapolis	indianapolis	PROPN
inlawrev-4065	21	18	;	;	PUNCT
inlawrev-4065	21	19	b.a	b.a	PROPN
inlawrev-4065	21	20	.	.	PROPN
inlawrev-4065	21	21	,	,	PUNCT
inlawrev-4065	21	22	beloit	beloit	NOUN
inlawrev-4065	21	23	college	college	NOUN
inlawrev-4065	21	24	;	;	PUNCT
inlawrev-4065	21	25	m.b.a	m.b.a	NOUN
inlawrev-4065	21	26	.	.	PUNCT
inlawrev-4065	21	27	,j.d	,j.d	PROPN
inlawrev-4065	21	28	.	.	PUNCT
inlawrev-4065	21	29	,	,	PUNCT
inlawrev-4065	21	30	university	university	NOUN
inlawrev-4065	21	31	ofmichigan	ofmichigan	VERB
inlawrev-4065	21	32	;	;	PUNCT
inlawrev-4065	21	33	l.l.m	l.l.m	NOUN
inlawrev-4065	21	34	.	.	PROPN
inlawrev-4065	21	35	,	,	PUNCT
inlawrev-4065	21	36	newyork	newyork	PROPN
inlawrev-4065	21	37	university	university	NOUN
inlawrev-4065	21	38	.	.	PUNCT
inlawrev-4065	22	1	*	*	PUNCT
inlawrev-4065	22	2	*	*	PUNCT
inlawrev-4065	22	3	j.d	j.d	PROPN
inlawrev-4065	22	4	.	.	PROPN
inlawrev-4065	22	5	candidate	candidate	NOUN
inlawrev-4065	22	6	,	,	PUNCT
inlawrev-4065	22	7	20	20	NUM
inlawrev-4065	22	8	1	1	NUM
inlawrev-4065	22	9	0	0	NUM
inlawrev-4065	22	10	,	,	PUNCT
inlawrev-4065	22	11	indiana	indiana	PROPN
inlawrev-4065	22	12	university	university	PROPN
inlawrev-4065	22	13	school	school	PROPN
inlawrev-4065	22	14	oflaw	oflaw	NOUN
inlawrev-4065	22	15	—	—	PUNCT
inlawrev-4065	22	16	indianapolis	indianapolis	PROPN
inlawrev-4065	22	17	;	;	PUNCT
inlawrev-4065	22	18	b.a	b.a	PROPN
inlawrev-4065	22	19	.	.	PROPN
inlawrev-4065	22	20	,	,	PUNCT
inlawrev-4065	22	21	1	1	NUM
inlawrev-4065	22	22	998	998	NUM
inlawrev-4065	22	23	,	,	PUNCT
inlawrev-4065	22	24	knox	knox	PROPN
inlawrev-4065	22	25	college	college	PROPN
inlawrev-4065	22	26	;	;	PUNCT
inlawrev-4065	23	1	m.a	m.a	PROPN
inlawrev-4065	23	2	.	.	PROPN
inlawrev-4065	23	3	,	,	PUNCT
inlawrev-4065	23	4	2000	2000	NUM
inlawrev-4065	23	5	,	,	PUNCT
inlawrev-4065	23	6	northeastern	northeastern	ADJ
inlawrev-4065	23	7	university	university	NOUN
inlawrev-4065	23	8	.	.	PUNCT
inlawrev-4065	24	1	*	*	PUNCT
inlawrev-4065	24	2	*	*	PUNCT
inlawrev-4065	24	3	*	*	PUNCT
inlawrev-4065	24	4	deputy	deputy	NOUN
inlawrev-4065	24	5	director	director	NOUN
inlawrev-4065	24	6	of	of	ADP
inlawrev-4065	24	7	tax	tax	NOUN
inlawrev-4065	24	8	policy	policy	NOUN
inlawrev-4065	24	9	,	,	PUNCT
inlawrev-4065	24	10	indiana	indiana	PROPN
inlawrev-4065	24	11	department	department	PROPN
inlawrev-4065	24	12	of	of	ADP
inlawrev-4065	24	13	state	state	PROPN
inlawrev-4065	24	14	revenue	revenue	NOUN
inlawrev-4065	24	15	.	.	PUNCT
inlawrev-4065	25	1	1	1	NUM
inlawrev-4065	25	2	000	000	NUM
inlawrev-4065	25	3	indiana	indiana	PROPN
inlawrev-4065	25	4	law	law	PROPN
inlawrev-4065	25	5	review	review	NOUN
inlawrev-4065	25	6	[	[	X
inlawrev-4065	25	7	vol	vol	NOUN
inlawrev-4065	25	8	.	.	PUNCT
inlawrev-4065	25	9	43	43	NUM
inlawrev-4065	25	10	:	:	SYM
inlawrev-4065	25	11	999	999	NUM
inlawrev-4065	25	12	whenever	whenever	SCONJ
inlawrev-4065	25	13	the	the	DET
inlawrev-4065	25	14	term	term	NOUN
inlawrev-4065	25	15	"	"	PUNCT
inlawrev-4065	25	16	ptaboa	ptaboa	NOUN
inlawrev-4065	25	17	"	"	PUNCT
inlawrev-4065	25	18	is	be	AUX
inlawrev-4065	25	19	used	use	VERB
inlawrev-4065	25	20	in	in	ADP
inlawrev-4065	25	21	this	this	DET
inlawrev-4065	25	22	article	article	NOUN
inlawrev-4065	25	23	,	,	PUNCT
inlawrev-4065	25	24	such	such	ADJ
inlawrev-4065	25	25	term	term	NOUN
inlawrev-4065	25	26	refers	refer	VERB
inlawrev-4065	25	27	only	only	ADV
inlawrev-4065	25	28	to	to	ADP
inlawrev-4065	25	29	a	a	DET
inlawrev-4065	25	30	property	property	NOUN
inlawrev-4065	25	31	tax	tax	NOUN
inlawrev-4065	25	32	assessment	assessment	NOUN
inlawrev-4065	25	33	board	board	NOUN
inlawrev-4065	25	34	of	of	ADP
inlawrev-4065	25	35	appeals	appeal	NOUN
inlawrev-4065	25	36	.	.	PUNCT
inlawrev-4065	26	1	i.	i.	PROPN
inlawrev-4065	26	2	indiana	indiana	PROPN
inlawrev-4065	26	3	general	general	PROPN
inlawrev-4065	26	4	assembly	assembly	PROPN
inlawrev-4065	26	5	legislation	legislation	NOUN
inlawrev-4065	26	6	the	the	DET
inlawrev-4065	26	7	1	1	NUM
inlawrev-4065	26	8	16th	16th	NOUN
inlawrev-4065	26	9	ga	ga	NOUN
inlawrev-4065	26	10	passed	pass	VERB
inlawrev-4065	26	11	several	several	ADJ
inlawrev-4065	26	12	pieces	piece	NOUN
inlawrev-4065	26	13	oflegislation	oflegislation	NOUN
inlawrev-4065	26	14	affecting	affect	VERB
inlawrev-4065	26	15	various	various	ADJ
inlawrev-4065	26	16	areas	area	NOUN
inlawrev-4065	26	17	of	of	ADP
inlawrev-4065	26	18	state	state	NOUN
inlawrev-4065	26	19	and	and	CCONJ
inlawrev-4065	26	20	local	local	ADJ
inlawrev-4065	26	21	taxation	taxation	NOUN
inlawrev-4065	26	22	including	include	VERB
inlawrev-4065	26	23	property	property	NOUN
inlawrev-4065	26	24	taxes	taxis	NOUN
inlawrev-4065	26	25	,	,	PUNCT
inlawrev-4065	26	26	sales	sale	NOUN
inlawrev-4065	26	27	and	and	CCONJ
inlawrev-4065	26	28	use	use	VERB
inlawrev-4065	26	29	taxes	taxis	NOUN
inlawrev-4065	26	30	,	,	PUNCT
inlawrev-4065	26	31	state	state	NOUN
inlawrev-4065	26	32	income	income	NOUN
inlawrev-4065	26	33	taxes	taxis	NOUN
inlawrev-4065	26	34	,	,	PUNCT
inlawrev-4065	26	35	and	and	CCONJ
inlawrev-4065	26	36	local	local	ADJ
inlawrev-4065	26	37	taxes	taxis	NOUN
inlawrev-4065	26	38	.	.	PUNCT
inlawrev-4065	27	1	a.	a.	NOUN
inlawrev-4065	27	2	property	property	NOUN
inlawrev-4065	27	3	tax	tax	NOUN
inlawrev-4065	27	4	the	the	DET
inlawrev-4065	27	5	ga	ga	PROPN
inlawrev-4065	27	6	enacted	enact	VERB
inlawrev-4065	27	7	a	a	DET
inlawrev-4065	27	8	variety	variety	NOUN
inlawrev-4065	27	9	of	of	ADP
inlawrev-4065	27	10	changes	change	NOUN
inlawrev-4065	27	11	to	to	ADP
inlawrev-4065	27	12	property	property	NOUN
inlawrev-4065	27	13	tax	tax	NOUN
inlawrev-4065	27	14	legislation	legislation	NOUN
inlawrev-4065	27	15	.	.	PUNCT
inlawrev-4065	28	1	but	but	CCONJ
inlawrev-4065	28	2	most	most	ADJ
inlawrev-4065	28	3	of	of	ADP
inlawrev-4065	28	4	the	the	DET
inlawrev-4065	28	5	amendments	amendment	NOUN
inlawrev-4065	28	6	to	to	ADP
inlawrev-4065	28	7	the	the	DET
inlawrev-4065	28	8	property	property	NOUN
inlawrev-4065	28	9	tax	tax	NOUN
inlawrev-4065	28	10	laws	law	NOUN
inlawrev-4065	28	11	are	be	AUX
inlawrev-4065	28	12	technical	technical	ADJ
inlawrev-4065	28	13	,	,	PUNCT
inlawrev-4065	28	14	and	and	CCONJ
inlawrev-4065	28	15	it	it	PRON
inlawrev-4065	28	16	takes	take	VERB
inlawrev-4065	28	17	an	an	DET
inlawrev-4065	28	18	individual	individual	ADJ
inlawrev-4065	28	19	knowledgeable	knowledgeable	ADJ
inlawrev-4065	28	20	about	about	ADP
inlawrev-4065	28	21	property	property	NOUN
inlawrev-4065	28	22	taxes	taxis	NOUN
inlawrev-4065	28	23	to	to	PART
inlawrev-4065	28	24	fully	fully	ADV
inlawrev-4065	28	25	understand	understand	VERB
inlawrev-4065	28	26	these	these	DET
inlawrev-4065	28	27	amendments	amendment	NOUN
inlawrev-4065	28	28	.	.	PUNCT
inlawrev-4065	29	1	the	the	DET
inlawrev-4065	29	2	ga	ga	PROPN
inlawrev-4065	29	3	made	make	VERB
inlawrev-4065	29	4	some	some	DET
inlawrev-4065	29	5	minor	minor	ADJ
inlawrev-4065	29	6	administrative	administrative	ADJ
inlawrev-4065	29	7	adjustments	adjustment	NOUN
inlawrev-4065	29	8	to	to	ADP
inlawrev-4065	29	9	the	the	DET
inlawrev-4065	29	10	type	type	NOUN
inlawrev-4065	29	11	of	of	ADP
inlawrev-4065	29	12	information	information	NOUN
inlawrev-4065	29	13	that	that	PRON
inlawrev-4065	29	14	must	must	AUX
inlawrev-4065	29	15	be	be	AUX
inlawrev-4065	29	16	included	include	VERB
inlawrev-4065	29	17	on	on	ADP
inlawrev-4065	29	18	a	a	DET
inlawrev-4065	29	19	sales	sale	NOUN
inlawrev-4065	29	20	disclosure	disclosure	NOUN
inlawrev-4065	29	21	form	form	NOUN
inlawrev-4065	29	22	.	.	PUNCT
inlawrev-4065	30	1	the	the	DET
inlawrev-4065	30	2	ga	ga	PROPN
inlawrev-4065	30	3	amended	amend	VERB
inlawrev-4065	30	4	ic	ic	PROPN
inlawrev-4065	30	5	6	6	NUM
inlawrev-4065	30	6	-	-	SYM
inlawrev-4065	30	7	1.1	1.1	NUM
inlawrev-4065	30	8	-	-	PUNCT
inlawrev-4065	30	9	5.5	5.5	NUM
inlawrev-4065	30	10	-	-	SYM
inlawrev-4065	30	11	5	5	NUM
inlawrev-4065	30	12	to	to	PART
inlawrev-4065	30	13	require	require	VERB
inlawrev-4065	30	14	that	that	SCONJ
inlawrev-4065	30	15	the	the	DET
inlawrev-4065	30	16	sales	sale	NOUN
inlawrev-4065	30	17	disclosure	disclosure	NOUN
inlawrev-4065	30	18	form	form	NOUN
inlawrev-4065	30	19	must	must	AUX
inlawrev-4065	30	20	include	include	VERB
inlawrev-4065	30	21	whether	whether	SCONJ
inlawrev-4065	30	22	or	or	CCONJ
inlawrev-4065	30	23	not	not	PART
inlawrev-4065	30	24	the	the	DET
inlawrev-4065	30	25	transferee	transferee	NOUN
inlawrev-4065	30	26	is	be	AUX
inlawrev-4065	30	27	using	use	VERB
inlawrev-4065	30	28	the	the	DET
inlawrev-4065	30	29	form	form	NOUN
inlawrev-4065	30	30	to	to	PART
inlawrev-4065	30	31	claim	claim	VERB
inlawrev-4065	30	32	one	one	NUM
inlawrev-4065	30	33	or	or	CCONJ
inlawrev-4065	30	34	more	more	ADJ
inlawrev-4065	30	35	deductions	deduction	NOUN
inlawrev-4065	30	36	under	under	ADP
inlawrev-4065	30	37	ic	ic	PROPN
inlawrev-4065	30	38	61	61	NUM
inlawrev-4065	30	39	.	.	PUNCT
inlawrev-4065	31	1	1	1	NUM
inlawrev-4065	31	2	-	-	SYM
inlawrev-4065	31	3	12	12	NUM
inlawrev-4065	31	4	-	-	PUNCT
inlawrev-4065	31	5	44.^	44.^	NUM
inlawrev-4065	31	6	the	the	DET
inlawrev-4065	31	7	ga	ga	PROPN
inlawrev-4065	31	8	further	far	ADV
inlawrev-4065	31	9	amended	amend	VERB
inlawrev-4065	31	10	the	the	DET
inlawrev-4065	31	11	statute	statute	NOUN
inlawrev-4065	31	12	to	to	PART
inlawrev-4065	31	13	require	require	VERB
inlawrev-4065	31	14	that	that	SCONJ
inlawrev-4065	31	15	,	,	PUNCT
inlawrev-4065	31	16	if	if	SCONJ
inlawrev-4065	31	17	the	the	DET
inlawrev-4065	31	18	transferee	transferee	NOUN
inlawrev-4065	31	19	uses	use	VERB
inlawrev-4065	31	20	the	the	DET
inlawrev-4065	31	21	sales	sale	NOUN
inlawrev-4065	31	22	disclosure	disclosure	NOUN
inlawrev-4065	31	23	form	form	NOUN
inlawrev-4065	31	24	to	to	PART
inlawrev-4065	31	25	claim	claim	VERB
inlawrev-4065	31	26	a	a	DET
inlawrev-4065	31	27	standard	standard	ADJ
inlawrev-4065	31	28	deduction	deduction	NOUN
inlawrev-4065	31	29	under	under	ADP
inlawrev-4065	31	30	ic	ic	PROPN
inlawrev-4065	31	31	6	6	NUM
inlawrev-4065	31	32	-	-	SYM
inlawrev-4065	31	33	1	1	NUM
inlawrev-4065	31	34	.	.	NOUN
inlawrev-4065	31	35	1	1	NUM
inlawrev-4065	31	36	-	-	SYM
inlawrev-4065	31	37	1237	1237	NUM
inlawrev-4065	31	38	,	,	PUNCT
inlawrev-4065	31	39	the	the	DET
inlawrev-4065	31	40	sales	sale	NOUN
inlawrev-4065	31	41	disclosure	disclosure	NOUN
inlawrev-4065	31	42	form	form	NOUN
inlawrev-4065	31	43	must	must	AUX
inlawrev-4065	31	44	include	include	VERB
inlawrev-4065	31	45	sufficient	sufficient	ADJ
inlawrev-4065	31	46	instructions	instruction	NOUN
inlawrev-4065	31	47	to	to	PART
inlawrev-4065	31	48	permit	permit	VERB
inlawrev-4065	31	49	a	a	DET
inlawrev-4065	31	50	party	party	NOUN
inlawrev-4065	31	51	to	to	PART
inlawrev-4065	31	52	terminate	terminate	VERB
inlawrev-4065	31	53	that	that	DET
inlawrev-4065	31	54	standard	standard	ADJ
inlawrev-4065	31	55	deduction.^	deduction.^	NOUN
inlawrev-4065	31	56	the	the	DET
inlawrev-4065	31	57	ga	ga	PROPN
inlawrev-4065	31	58	also	also	ADV
inlawrev-4065	31	59	amended	amend	VERB
inlawrev-4065	31	60	ic	ic	PROPN
inlawrev-4065	31	61	6	6	NUM
inlawrev-4065	31	62	-	-	SYM
inlawrev-4065	31	63	1.1	1.1	NUM
inlawrev-4065	31	64	-	-	PUNCT
inlawrev-4065	31	65	1243(c)(2	1243(c)(2	NUM
inlawrev-4065	31	66	)	)	PUNCT
inlawrev-4065	31	67	to	to	PART
inlawrev-4065	31	68	reflect	reflect	VERB
inlawrev-4065	31	69	this	this	DET
inlawrev-4065	31	70	requirement.^	requirement.^	NOUN
inlawrev-4065	31	71	the	the	DET
inlawrev-4065	31	72	ga	ga	PROPN
inlawrev-4065	31	73	also	also	ADV
inlawrev-4065	31	74	provided	provide	VERB
inlawrev-4065	31	75	the	the	DET
inlawrev-4065	31	76	county	county	NOUN
inlawrev-4065	31	77	auditor	auditor	NOUN
inlawrev-4065	31	78	additional	additional	ADJ
inlawrev-4065	31	79	power	power	NOUN
inlawrev-4065	31	80	to	to	PART
inlawrev-4065	31	81	terminate	terminate	VERB
inlawrev-4065	31	82	deductions	deduction	NOUN
inlawrev-4065	31	83	if	if	SCONJ
inlawrev-4065	31	84	a	a	DET
inlawrev-4065	31	85	taxpayer	taxpayer	NOUN
inlawrev-4065	31	86	fails	fail	VERB
inlawrev-4065	31	87	to	to	PART
inlawrev-4065	31	88	comply	comply	VERB
inlawrev-4065	31	89	with	with	ADP
inlawrev-4065	31	90	certain	certain	ADJ
inlawrev-4065	31	91	requirements	requirement	NOUN
inlawrev-4065	31	92	.	.	PUNCT
inlawrev-4065	32	1	the	the	DET
inlawrev-4065	32	2	ga	ga	PROPN
inlawrev-4065	32	3	amended	amend	VERB
inlawrev-4065	32	4	ic	ic	PROPN
inlawrev-4065	32	5	6	6	NUM
inlawrev-4065	32	6	-	-	SYM
inlawrev-4065	32	7	1.1	1.1	NUM
inlawrev-4065	32	8	-	-	PUNCT
inlawrev-4065	32	9	12	12	NUM
inlawrev-4065	32	10	-	-	PUNCT
inlawrev-4065	32	11	17.8	17.8	NUM
inlawrev-4065	32	12	to	to	PART
inlawrev-4065	32	13	give	give	VERB
inlawrev-4065	32	14	the	the	DET
inlawrev-4065	32	15	county	county	NOUN
inlawrev-4065	32	16	auditor	auditor	NOUN
inlawrev-4065	32	17	discretion	discretion	NOUN
inlawrev-4065	32	18	to	to	PART
inlawrev-4065	32	19	terminate	terminate	VERB
inlawrev-4065	32	20	a	a	DET
inlawrev-4065	32	21	deduction	deduction	NOUN
inlawrev-4065	32	22	under	under	ADP
inlawrev-4065	32	23	ic	ic	PROPN
inlawrev-4065	32	24	6	6	NUM
inlawrev-4065	32	25	-	-	SYM
inlawrev-4065	32	26	1.1	1.1	NUM
inlawrev-4065	32	27	-	-	PUNCT
inlawrev-4065	32	28	12	12	NUM
inlawrev-4065	32	29	-	-	SYM
inlawrev-4065	32	30	37	37	NUM
inlawrev-4065	32	31	for	for	ADP
inlawrev-4065	32	32	assessment	assessment	NOUN
inlawrev-4065	32	33	dates	date	NOUN
inlawrev-4065	32	34	after	after	ADP
inlawrev-4065	32	35	january	january	PROPN
inlawrev-4065	32	36	15	15	NUM
inlawrev-4065	32	37	,	,	PUNCT
inlawrev-4065	32	38	2012	2012	NUM
inlawrev-4065	32	39	,	,	PUNCT
inlawrev-4065	32	40	if	if	SCONJ
inlawrev-4065	32	41	the	the	DET
inlawrev-4065	32	42	individual	individual	NOUN
inlawrev-4065	32	43	seeking	seek	VERB
inlawrev-4065	32	44	a	a	DET
inlawrev-4065	32	45	deduction	deduction	NOUN
inlawrev-4065	32	46	failed	fail	VERB
inlawrev-4065	32	47	to	to	PART
inlawrev-4065	32	48	comply	comply	VERB
inlawrev-4065	32	49	with	with	ADP
inlawrev-4065	32	50	ic	ic	PROPN
inlawrev-4065	32	51	6	6	NUM
inlawrev-4065	32	52	-	-	PUNCT
inlawrev-4065	32	53	l.l-22	l.l-22	NUM
inlawrev-4065	32	54	-	-	PUNCT
inlawrev-4065	32	55	8.1	8.1	NUM
inlawrev-4065	32	56	-	-	PUNCT
inlawrev-4065	32	57	b(9	b(9	PROPN
inlawrev-4065	32	58	)	)	PUNCT
inlawrev-4065	32	59	before	before	ADP
inlawrev-4065	32	60	january	january	PROPN
inlawrev-4065	32	61	1	1	NUM
inlawrev-4065	32	62	,	,	PUNCT
inlawrev-4065	32	63	2013."^	2013."^	NUM
inlawrev-4065	32	64	in	in	ADP
inlawrev-4065	32	65	order	order	NOUN
inlawrev-4065	32	66	to	to	PART
inlawrev-4065	32	67	terminate	terminate	VERB
inlawrev-4065	32	68	the	the	DET
inlawrev-4065	32	69	deduction	deduction	NOUN
inlawrev-4065	32	70	,	,	PUNCT
inlawrev-4065	32	71	the	the	DET
inlawrev-4065	32	72	county	county	NOUN
inlawrev-4065	32	73	auditor	auditor	NOUN
inlawrev-4065	32	74	must	must	AUX
inlawrev-4065	32	75	mail	mail	VERB
inlawrev-4065	32	76	notice	notice	VERB
inlawrev-4065	32	77	ofthe	ofthe	ADJ
inlawrev-4065	32	78	termination	termination	NOUN
inlawrev-4065	32	79	to	to	ADP
inlawrev-4065	32	80	the	the	DET
inlawrev-4065	32	81	last	last	ADJ
inlawrev-4065	32	82	known	know	VERB
inlawrev-4065	32	83	address	address	NOUN
inlawrev-4065	32	84	ofthe	ofthe	ADJ
inlawrev-4065	32	85	person	person	NOUN
inlawrev-4065	32	86	liable	liable	ADJ
inlawrev-4065	32	87	for	for	ADP
inlawrev-4065	32	88	the	the	DET
inlawrev-4065	32	89	property	property	NOUN
inlawrev-4065	32	90	tax	tax	NOUN
inlawrev-4065	32	91	or	or	CCONJ
inlawrev-4065	32	92	to	to	ADP
inlawrev-4065	32	93	the	the	DET
inlawrev-4065	32	94	last	last	ADJ
inlawrev-4065	32	95	known	know	VERB
inlawrev-4065	32	96	address	address	NOUN
inlawrev-4065	32	97	ofthe	ofthe	VERB
inlawrev-4065	32	98	most	most	ADV
inlawrev-4065	32	99	recent	recent	ADJ
inlawrev-4065	32	100	owner	owner	NOUN
inlawrev-4065	32	101	of	of	ADP
inlawrev-4065	32	102	the	the	DET
inlawrev-4065	32	103	property.^	property.^	PROPN
inlawrev-4065	32	104	the	the	DET
inlawrev-4065	32	105	ga	ga	PROPN
inlawrev-4065	32	106	also	also	ADV
inlawrev-4065	32	107	amended	amend	VERB
inlawrev-4065	32	108	the	the	DET
inlawrev-4065	32	109	statute	statute	NOUN
inlawrev-4065	32	110	to	to	PART
inlawrev-4065	32	111	require	require	VERB
inlawrev-4065	32	112	an	an	DET
inlawrev-4065	32	113	individual	individual	NOUN
inlawrev-4065	32	114	who	who	PRON
inlawrev-4065	32	115	has	have	AUX
inlawrev-4065	32	116	become	become	VERB
inlawrev-4065	32	117	ineligible	ineligible	ADJ
inlawrev-4065	32	118	for	for	ADP
inlawrev-4065	32	119	the	the	DET
inlawrev-4065	32	120	standard	standard	ADJ
inlawrev-4065	32	121	deduction	deduction	NOUN
inlawrev-4065	32	122	under	under	ADP
inlawrev-4065	32	123	ic	ic	PROPN
inlawrev-4065	32	124	6	6	NUM
inlawrev-4065	32	125	-	-	SYM
inlawrev-4065	32	126	1.1	1.1	NUM
inlawrev-4065	32	127	-	-	PUNCT
inlawrev-4065	32	128	12	12	NUM
inlawrev-4065	32	129	-	-	SYM
inlawrev-4065	32	130	37	37	NUM
inlawrev-4065	32	131	to	to	PART
inlawrev-4065	32	132	notify	notify	VERB
inlawrev-4065	32	133	the	the	DET
inlawrev-4065	32	134	auditor	auditor	NOUN
inlawrev-4065	32	135	of	of	ADP
inlawrev-4065	32	136	that	that	PRON
inlawrev-4065	32	137	ineligibility.^	ineligibility.^	VERB
inlawrev-4065	32	138	the	the	DET
inlawrev-4065	32	139	ga	ga	PROPN
inlawrev-4065	32	140	further	far	ADV
inlawrev-4065	32	141	amended	amend	VERB
inlawrev-4065	32	142	the	the	DET
inlawrev-4065	32	143	statute	statute	NOUN
inlawrev-4065	32	144	to	to	PART
inlawrev-4065	32	145	allow	allow	VERB
inlawrev-4065	32	146	cooperative	cooperative	ADJ
inlawrev-4065	32	147	housing	housing	NOUN
inlawrev-4065	32	148	corporations	corporation	NOUN
inlawrev-4065	32	149	to	to	PART
inlawrev-4065	32	150	continue	continue	VERB
inlawrev-4065	32	151	to	to	PART
inlawrev-4065	32	152	receive	receive	VERB
inlawrev-4065	32	153	a	a	DET
inlawrev-4065	32	154	deduction	deduction	NOUN
inlawrev-4065	32	155	under	under	ADP
inlawrev-4065	32	156	ic	ic	PROPN
inlawrev-4065	32	157	61.1	61.1	NUM
inlawrev-4065	32	158	-	-	SYM
inlawrev-4065	32	159	12	12	NUM
inlawrev-4065	32	160	-	-	SYM
inlawrev-4065	32	161	37	37	NUM
inlawrev-4065	32	162	for	for	ADP
inlawrev-4065	32	163	the	the	DET
inlawrev-4065	32	164	current	current	ADJ
inlawrev-4065	32	165	calendar	calendar	NOUN
inlawrev-4065	32	166	without	without	ADP
inlawrev-4065	32	167	filing	file	VERB
inlawrev-4065	32	168	a	a	DET
inlawrev-4065	32	169	statement	statement	NOUN
inlawrev-4065	32	170	if	if	SCONJ
inlawrev-4065	32	171	the	the	DET
inlawrev-4065	32	172	cooperative	cooperative	ADJ
inlawrev-4065	32	173	housing	housing	NOUN
inlawrev-4065	32	174	corporation	corporation	NOUN
inlawrev-4065	32	175	continues	continue	VERB
inlawrev-4065	32	176	to	to	PART
inlawrev-4065	32	177	remain	remain	VERB
inlawrev-4065	32	178	eligible	eligible	ADJ
inlawrev-4065	32	179	for	for	ADP
inlawrev-4065	32	180	the	the	DET
inlawrev-4065	32	181	deduction	deduction	NOUN
inlawrev-4065	32	182	.	.	PUNCT
inlawrev-4065	32	183	'	'	PUNCT
inlawrev-4065	33	1	along	along	ADP
inlawrev-4065	33	2	the	the	DET
inlawrev-4065	33	3	same	same	ADJ
inlawrev-4065	33	4	line	line	NOUN
inlawrev-4065	33	5	,	,	PUNCT
inlawrev-4065	33	6	the	the	DET
inlawrev-4065	33	7	ga	ga	PROPN
inlawrev-4065	33	8	amended	amend	VERB
inlawrev-4065	33	9	the	the	DET
inlawrev-4065	33	10	statute	statute	NOUN
inlawrev-4065	33	11	to	to	PART
inlawrev-4065	33	12	allow	allow	VERB
inlawrev-4065	33	13	an	an	DET
inlawrev-4065	33	14	individual	individual	NOUN
inlawrev-4065	33	15	who	who	PRON
inlawrev-4065	33	16	was	be	AUX
inlawrev-4065	33	17	eligible	eligible	ADJ
inlawrev-4065	33	18	1	1	NUM
inlawrev-4065	33	19	.	.	SYM
inlawrev-4065	33	20	2009	2009	NUM
inlawrev-4065	33	21	ind	ind	NOUN
inlawrev-4065	33	22	.	.	PUNCT
inlawrev-4065	34	1	acts	act	VERB
inlawrev-4065	34	2	727	727	NUM
inlawrev-4065	34	3	.	.	PUNCT
inlawrev-4065	35	1	2	2	NUM
inlawrev-4065	35	2	.	.	X
inlawrev-4065	36	1	i	i	PRON
inlawrev-4065	36	2	d	d	PROPN
inlawrev-4065	36	3	3	3	X
inlawrev-4065	36	4	.	.	PUNCT
inlawrev-4065	36	5	mat	mat	NOUN
inlawrev-4065	36	6	737	737	NUM
inlawrev-4065	36	7	.	.	NOUN
inlawrev-4065	37	1	4	4	X
inlawrev-4065	37	2	.	.	X
inlawrev-4065	38	1	i	i	PRON
inlawrev-4065	38	2	d	d	PROPN
inlawrev-4065	38	3	at	at	ADP
inlawrev-4065	38	4	728	728	NUM
inlawrev-4065	38	5	.	.	PUNCT
inlawrev-4065	39	1	5	5	NUM
inlawrev-4065	39	2	.	.	X
inlawrev-4065	40	1	i	i	PROPN
inlawrev-4065	40	2	d	d	PROPN
inlawrev-4065	40	3	6	6	NUM
inlawrev-4065	40	4	.	.	PUNCT
inlawrev-4065	41	1	i	i	PRON
inlawrev-4065	41	2	d	d	PROPN
inlawrev-4065	41	3	7	7	X
inlawrev-4065	41	4	.	.	PUNCT
inlawrev-4065	42	1	i	i	PRON
inlawrev-4065	42	2	d	d	PROPN
inlawrev-4065	42	3	at	at	ADP
inlawrev-4065	42	4	730	730	NUM
inlawrev-4065	42	5	.	.	PUNCT
inlawrev-4065	43	1	2010	2010	NUM
inlawrev-4065	43	2	]	]	PUNCT
inlawrev-4065	43	3	taxation	taxation	NOUN
inlawrev-4065	43	4	1001	1001	NUM
inlawrev-4065	43	5	for	for	ADP
inlawrev-4065	43	6	a	a	DET
inlawrev-4065	43	7	homestead	homestead	ADJ
inlawrev-4065	43	8	credit	credit	NOUN
inlawrev-4065	43	9	to	to	PART
inlawrev-4065	43	10	remain	remain	VERB
inlawrev-4065	43	11	eligible	eligible	ADJ
inlawrev-4065	43	12	without	without	ADP
inlawrev-4065	43	13	filing	file	VERB
inlawrev-4065	43	14	a	a	DET
inlawrev-4065	43	15	statement	statement	NOUN
inlawrev-4065	43	16	to	to	ADP
inlawrev-4065	43	17	that	that	DET
inlawrev-4065	43	18	effect.^	effect.^	NOUN
inlawrev-4065	43	19	but	but	CCONJ
inlawrev-4065	43	20	the	the	DET
inlawrev-4065	43	21	law	law	NOUN
inlawrev-4065	43	22	gave	give	VERB
inlawrev-4065	43	23	the	the	DET
inlawrev-4065	43	24	county	county	NOUN
inlawrev-4065	43	25	auditor	auditor	NOUN
inlawrev-4065	43	26	discretion	discretion	NOUN
inlawrev-4065	43	27	to	to	PART
inlawrev-4065	43	28	terminate	terminate	VERB
inlawrev-4065	43	29	the	the	DET
inlawrev-4065	43	30	deduction	deduction	NOUN
inlawrev-4065	43	31	for	for	ADP
inlawrev-4065	43	32	assessment	assessment	NOUN
inlawrev-4065	43	33	dates	date	NOUN
inlawrev-4065	43	34	after	after	ADP
inlawrev-4065	43	35	january	january	PROPN
inlawrev-4065	43	36	15	15	NUM
inlawrev-4065	43	37	,	,	PUNCT
inlawrev-4065	43	38	2012	2012	NUM
inlawrev-4065	43	39	,	,	PUNCT
inlawrev-4065	43	40	if	if	SCONJ
inlawrev-4065	43	41	a	a	DET
inlawrev-4065	43	42	new	new	ADJ
inlawrev-4065	43	43	statement	statement	NOUN
inlawrev-4065	43	44	is	be	AUX
inlawrev-4065	43	45	not	not	PART
inlawrev-4065	43	46	filed.^	filed.^	NOUN
inlawrev-4065	43	47	the	the	DET
inlawrev-4065	43	48	deduction	deduction	NOUN
inlawrev-4065	43	49	may	may	AUX
inlawrev-4065	43	50	be	be	AUX
inlawrev-4065	43	51	reinstated	reinstate	VERB
inlawrev-4065	43	52	if	if	SCONJ
inlawrev-4065	43	53	the	the	DET
inlawrev-4065	43	54	taxpayer	taxpayer	NOUN
inlawrev-4065	43	55	provides	provide	VERB
inlawrev-4065	43	56	proof	proof	NOUN
inlawrev-4065	43	57	that	that	SCONJ
inlawrev-4065	43	58	the	the	DET
inlawrev-4065	43	59	taxpayer	taxpayer	NOUN
inlawrev-4065	43	60	is	be	AUX
inlawrev-4065	43	61	eligible.^	eligible.^	PROPN
inlawrev-4065	43	62	'	'	PUNCT
inlawrev-4065	43	63	the	the	DET
inlawrev-4065	43	64	ga	ga	PROPN
inlawrev-4065	43	65	amended	amend	VERB
inlawrev-4065	43	66	ic	ic	PROPN
inlawrev-4065	43	67	6	6	NUM
inlawrev-4065	43	68	-	-	SYM
inlawrev-4065	43	69	1.1	1.1	NUM
inlawrev-4065	43	70	-	-	PUNCT
inlawrev-4065	43	71	12	12	NUM
inlawrev-4065	43	72	-	-	SYM
inlawrev-4065	43	73	37	37	NUM
inlawrev-4065	43	74	to	to	PART
inlawrev-4065	43	75	change	change	VERB
inlawrev-4065	43	76	the	the	DET
inlawrev-4065	43	77	definition	definition	NOUN
inlawrev-4065	43	78	of	of	ADP
inlawrev-4065	43	79	homestead	homestead	NOUN
inlawrev-4065	43	80	in	in	ADP
inlawrev-4065	43	81	order	order	NOUN
inlawrev-4065	43	82	to	to	PART
inlawrev-4065	43	83	limit	limit	VERB
inlawrev-4065	43	84	it	it	PRON
inlawrev-4065	43	85	to	to	ADP
inlawrev-4065	43	86	an	an	DET
inlawrev-4065	43	87	individual	individual	NOUN
inlawrev-4065	43	88	's	's	PART
inlawrev-4065	43	89	principal	principal	ADJ
inlawrev-4065	43	90	place	place	NOUN
inlawrev-4065	43	91	ofresidence	ofresidence	PROPN
inlawrev-4065	43	92	located	locate	VERB
inlawrev-4065	43	93	in	in	ADP
inlawrev-4065	43	94	indiana	indiana	PROPN
inlawrev-4065	43	95	,	,	PUNCT
inlawrev-4065	43	96	which	which	PRON
inlawrev-4065	43	97	the	the	DET
inlawrev-4065	43	98	individual	individual	NOUN
inlawrev-4065	43	99	owns	own	VERB
inlawrev-4065	43	100	,	,	PUNCT
inlawrev-4065	43	101	is	be	AUX
inlawrev-4065	43	102	buying	buy	VERB
inlawrev-4065	43	103	on	on	ADP
inlawrev-4065	43	104	contract	contract	NOUN
inlawrev-4065	43	105	,	,	PUNCT
inlawrev-4065	43	106	or	or	CCONJ
inlawrev-4065	43	107	is	be	AUX
inlawrev-4065	43	108	entitled	entitle	VERB
inlawrev-4065	43	109	to	to	PART
inlawrev-4065	43	110	occupy	occupy	VERB
inlawrev-4065	43	111	as	as	ADP
inlawrev-4065	43	112	a	a	DET
inlawrev-4065	43	113	tenant	tenant	NOUN
inlawrev-4065	43	114	-	-	PUNCT
inlawrev-4065	43	115	stockholder	stockholder	NOUN
inlawrev-4065	43	116	.	.	PUNCT
inlawrev-4065	43	117	'	'	PUNCT
inlawrev-4065	44	1	'	'	PUNCT
inlawrev-4065	44	2	the	the	DET
inlawrev-4065	44	3	ga	ga	PROPN
inlawrev-4065	44	4	further	far	ADV
inlawrev-4065	44	5	amended	amend	VERB
inlawrev-4065	44	6	the	the	DET
inlawrev-4065	44	7	statute	statute	NOUN
inlawrev-4065	44	8	to	to	PART
inlawrev-4065	44	9	specifically	specifically	ADV
inlawrev-4065	44	10	exclude	exclude	VERB
inlawrev-4065	44	11	property	property	NOUN
inlawrev-4065	44	12	owned	own	VERB
inlawrev-4065	44	13	by	by	ADP
inlawrev-4065	44	14	corporations	corporation	NOUN
inlawrev-4065	44	15	,	,	PUNCT
inlawrev-4065	44	16	partnerships	partnership	NOUN
inlawrev-4065	44	17	,	,	PUNCT
inlawrev-4065	44	18	llcs	llcs	NOUN
inlawrev-4065	44	19	,	,	PUNCT
inlawrev-4065	44	20	or	or	CCONJ
inlawrev-4065	44	21	other	other	ADJ
inlawrev-4065	44	22	entities	entity	NOUN
inlawrev-4065	44	23	not	not	PART
inlawrev-4065	44	24	described	describe	VERB
inlawrev-4065	44	25	in	in	ADP
inlawrev-4065	44	26	the	the	DET
inlawrev-4065	44	27	primary	primary	ADJ
inlawrev-4065	44	28	definition	definition	NOUN
inlawrev-4065	44	29	.	.	PUNCT
inlawrev-4065	44	30	^^	^^	PUNCT
inlawrev-4065	45	1	the	the	DET
inlawrev-4065	45	2	ga	ga	PROPN
inlawrev-4065	45	3	also	also	ADV
inlawrev-4065	45	4	amended	amend	VERB
inlawrev-4065	45	5	the	the	DET
inlawrev-4065	45	6	statute	statute	NOUN
inlawrev-4065	45	7	to	to	PART
inlawrev-4065	45	8	require	require	VERB
inlawrev-4065	45	9	taxpayers	taxpayer	NOUN
inlawrev-4065	45	10	to	to	PART
inlawrev-4065	45	11	file	file	VERB
inlawrev-4065	45	12	a	a	DET
inlawrev-4065	45	13	statement	statement	NOUN
inlawrev-4065	45	14	to	to	PART
inlawrev-4065	45	15	claim	claim	VERB
inlawrev-4065	45	16	the	the	DET
inlawrev-4065	45	17	deduction	deduction	NOUN
inlawrev-4065	45	18	.	.	PUNCT
inlawrev-4065	46	1	'^	'^	NOUN
inlawrev-4065	46	2	this	this	DET
inlawrev-4065	46	3	statement	statement	NOUN
inlawrev-4065	46	4	must	must	AUX
inlawrev-4065	46	5	include	include	VERB
inlawrev-4065	46	6	the	the	DET
inlawrev-4065	46	7	parcel	parcel	NOUN
inlawrev-4065	46	8	number	number	NOUN
inlawrev-4065	46	9	,	,	PUNCT
inlawrev-4065	46	10	city	city	NOUN
inlawrev-4065	46	11	,	,	PUNCT
inlawrev-4065	46	12	town	town	NOUN
inlawrev-4065	46	13	or	or	CCONJ
inlawrev-4065	46	14	township	township	NOUN
inlawrev-4065	46	15	,	,	PUNCT
inlawrev-4065	46	16	name	name	NOUN
inlawrev-4065	46	17	ofany	ofany	ADJ
inlawrev-4065	46	18	other	other	ADJ
inlawrev-4065	46	19	location	location	NOUN
inlawrev-4065	46	20	of	of	ADP
inlawrev-4065	46	21	property	property	NOUN
inlawrev-4065	46	22	owned	own	VERB
inlawrev-4065	46	23	by	by	ADP
inlawrev-4065	46	24	the	the	DET
inlawrev-4065	46	25	applicant	applicant	ADJ
inlawrev-4065	46	26	or	or	CCONJ
inlawrev-4065	46	27	applicant	applicant	NOUN
inlawrev-4065	46	28	's	's	PART
inlawrev-4065	46	29	spouse	spouse	NOUN
inlawrev-4065	46	30	,	,	PUNCT
inlawrev-4065	46	31	applicant	applicant	NOUN
inlawrev-4065	46	32	's	's	PART
inlawrev-4065	46	33	name	name	NOUN
inlawrev-4065	46	34	,	,	PUNCT
inlawrev-4065	46	35	and	and	CCONJ
inlawrev-4065	46	36	last	last	ADJ
inlawrev-4065	46	37	five	five	NUM
inlawrev-4065	46	38	digits	digit	NOUN
inlawrev-4065	46	39	of	of	ADP
inlawrev-4065	46	40	applicant	applicant	NOUN
inlawrev-4065	46	41	's	's	PART
inlawrev-4065	46	42	or	or	CCONJ
inlawrev-4065	46	43	applicant	applicant	NOUN
inlawrev-4065	46	44	's	's	PART
inlawrev-4065	46	45	spouse	spouse	NOUN
inlawrev-4065	46	46	's	's	PART
inlawrev-4065	46	47	social	social	ADJ
inlawrev-4065	46	48	security	security	NOUN
inlawrev-4065	46	49	number	number	NOUN
inlawrev-4065	46	50	.	.	PUNCT
inlawrev-4065	47	1	'	'	PUNCT
inlawrev-4065	47	2	"	"	PUNCT
inlawrev-4065	47	3	^	^	PUNCT
inlawrev-4065	47	4	furthermore	furthermore	ADV
inlawrev-4065	47	5	,	,	PUNCT
inlawrev-4065	47	6	the	the	DET
inlawrev-4065	47	7	ga	ga	PROPN
inlawrev-4065	47	8	amended	amend	VERB
inlawrev-4065	47	9	the	the	DET
inlawrev-4065	47	10	statute	statute	NOUN
inlawrev-4065	47	11	to	to	PART
inlawrev-4065	47	12	require	require	VERB
inlawrev-4065	47	13	the	the	DET
inlawrev-4065	47	14	taxpayer	taxpayer	NOUN
inlawrev-4065	47	15	to	to	PART
inlawrev-4065	47	16	notify	notify	VERB
inlawrev-4065	47	17	the	the	DET
inlawrev-4065	47	18	auditor	auditor	NOUN
inlawrev-4065	47	19	of	of	ADP
inlawrev-4065	47	20	any	any	DET
inlawrev-4065	47	21	change	change	NOUN
inlawrev-4065	47	22	in	in	ADP
inlawrev-4065	47	23	the	the	DET
inlawrev-4065	47	24	property	property	NOUN
inlawrev-4065	47	25	's	's	PART
inlawrev-4065	47	26	use	use	NOUN
inlawrev-4065	47	27	that	that	PRON
inlawrev-4065	47	28	would	would	AUX
inlawrev-4065	47	29	effect	effect	VERB
inlawrev-4065	47	30	the	the	DET
inlawrev-4065	47	31	property	property	NOUN
inlawrev-4065	47	32	's	's	PART
inlawrev-4065	47	33	eligibility	eligibility	NOUN
inlawrev-4065	47	34	for	for	ADP
inlawrev-4065	47	35	the	the	DET
inlawrev-4065	47	36	deduction	deduction	NOUN
inlawrev-4065	47	37	.	.	PUNCT
inlawrev-4065	48	1	'^	'^	NOUN
inlawrev-4065	48	2	finally	finally	ADV
inlawrev-4065	48	3	,	,	PUNCT
inlawrev-4065	48	4	the	the	DET
inlawrev-4065	48	5	ga	ga	PROPN
inlawrev-4065	48	6	amended	amend	VERB
inlawrev-4065	48	7	the	the	DET
inlawrev-4065	48	8	statute	statute	NOUN
inlawrev-4065	48	9	to	to	PART
inlawrev-4065	48	10	require	require	VERB
inlawrev-4065	48	11	the	the	DET
inlawrev-4065	48	12	dlgf	dlgf	NOUN
inlawrev-4065	48	13	to	to	PART
inlawrev-4065	48	14	provide	provide	VERB
inlawrev-4065	48	15	county	county	NOUN
inlawrev-4065	48	16	auditors	auditor	NOUN
inlawrev-4065	48	17	with	with	ADP
inlawrev-4065	48	18	access	access	NOUN
inlawrev-4065	48	19	to	to	ADP
inlawrev-4065	48	20	the	the	DET
inlawrev-4065	48	21	homestead	homestead	NOUN
inlawrev-4065	48	22	property	property	NOUN
inlawrev-4065	48	23	database	database	NOUN
inlawrev-4065	48	24	.	.	PUNCT
inlawrev-4065	48	25	^^	^^	PUNCT
inlawrev-4065	49	1	the	the	DET
inlawrev-4065	49	2	ga	ga	PROPN
inlawrev-4065	49	3	amended	amend	VERB
inlawrev-4065	49	4	ic	ic	PROPN
inlawrev-4065	49	5	6	6	NUM
inlawrev-4065	49	6	-	-	SYM
inlawrev-4065	49	7	1	1	NUM
inlawrev-4065	49	8	.	.	PUNCT
inlawrev-4065	50	1	1	1	NUM
inlawrev-4065	50	2	-	-	SYM
inlawrev-4065	50	3	22	22	NUM
inlawrev-4065	50	4	-	-	SYM
inlawrev-4065	50	5	8	8	NUM
inlawrev-4065	50	6	.	.	NOUN
inlawrev-4065	50	7	1	1	NUM
inlawrev-4065	50	8	to	to	PART
inlawrev-4065	50	9	require	require	VERB
inlawrev-4065	50	10	the	the	DET
inlawrev-4065	50	11	county	county	NOUN
inlawrev-4065	50	12	treasurer	treasurer	NOUN
inlawrev-4065	50	13	to	to	PART
inlawrev-4065	50	14	send	send	VERB
inlawrev-4065	50	15	the	the	DET
inlawrev-4065	50	16	taxpayer	taxpayer	NOUN
inlawrev-4065	50	17	an	an	DET
inlawrev-4065	50	18	explanation	explanation	NOUN
inlawrev-4065	50	19	ofthe	ofthe	NOUN
inlawrev-4065	50	20	homestead	homestead	NOUN
inlawrev-4065	50	21	credit	credit	NOUN
inlawrev-4065	50	22	under	under	ADP
inlawrev-4065	50	23	ic	ic	PROPN
inlawrev-4065	50	24	61	61	NUM
inlawrev-4065	50	25	.	.	NOUN
inlawrev-4065	50	26	1	1	NUM
inlawrev-4065	50	27	-20.4	-20.4	NUM
inlawrev-4065	50	28	and	and	CCONJ
inlawrev-4065	50	29	6	6	NUM
inlawrev-4065	50	30	-	-	SYM
inlawrev-4065	50	31	3.5	3.5	NUM
inlawrev-4065	50	32	-	-	PUNCT
inlawrev-4065	50	33	613.'^	613.'^	PROPN
inlawrev-4065	50	34	the	the	DET
inlawrev-4065	50	35	ga	ga	PROPN
inlawrev-4065	50	36	further	far	ADV
inlawrev-4065	50	37	amended	amend	VERB
inlawrev-4065	50	38	the	the	DET
inlawrev-4065	50	39	statute	statute	NOUN
inlawrev-4065	50	40	to	to	PART
inlawrev-4065	50	41	require	require	VERB
inlawrev-4065	50	42	the	the	DET
inlawrev-4065	50	43	county	county	NOUN
inlawrev-4065	50	44	treasurer	treasurer	NOUN
inlawrev-4065	50	45	to	to	PART
inlawrev-4065	50	46	provide	provide	VERB
inlawrev-4065	50	47	the	the	DET
inlawrev-4065	50	48	taxpayer	taxpayer	NOUN
inlawrev-4065	50	49	with	with	ADP
inlawrev-4065	50	50	a	a	DET
inlawrev-4065	50	51	statement	statement	NOUN
inlawrev-4065	50	52	that	that	PRON
inlawrev-4065	50	53	must	must	AUX
inlawrev-4065	50	54	be	be	AUX
inlawrev-4065	50	55	returned	return	VERB
inlawrev-4065	50	56	by	by	ADP
inlawrev-4065	50	57	the	the	DET
inlawrev-4065	50	58	taxpayer	taxpayer	NOUN
inlawrev-4065	50	59	to	to	ADP
inlawrev-4065	50	60	the	the	DET
inlawrev-4065	50	61	county	county	NOUN
inlawrev-4065	50	62	auditor	auditor	NOUN
inlawrev-4065	50	63	with	with	ADP
inlawrev-4065	50	64	the	the	DET
inlawrev-4065	50	65	taxpayer	taxpayer	NOUN
inlawrev-4065	50	66	's	's	PART
inlawrev-4065	50	67	verification	verification	NOUN
inlawrev-4065	50	68	of	of	ADP
inlawrev-4065	50	69	eligibility	eligibility	NOUN
inlawrev-4065	50	70	for	for	ADP
inlawrev-4065	50	71	the	the	DET
inlawrev-4065	50	72	homestead	homestead	NOUN
inlawrev-4065	50	73	credit	credit	NOUN
inlawrev-4065	50	74	.	.	PUNCT
inlawrev-4065	51	1	^^	^^	PUNCT
inlawrev-4065	51	2	failure	failure	NOUN
inlawrev-4065	51	3	to	to	PART
inlawrev-4065	51	4	comply	comply	VERB
inlawrev-4065	51	5	on	on	ADP
inlawrev-4065	51	6	the	the	DET
inlawrev-4065	51	7	part	part	NOUN
inlawrev-4065	51	8	of	of	ADP
inlawrev-4065	51	9	the	the	DET
inlawrev-4065	51	10	taxpayer	taxpayer	NOUN
inlawrev-4065	51	11	could	could	AUX
inlawrev-4065	51	12	result	result	VERB
inlawrev-4065	51	13	in	in	ADP
inlawrev-4065	51	14	the	the	DET
inlawrev-4065	51	15	loss	loss	NOUN
inlawrev-4065	51	16	of	of	ADP
inlawrev-4065	51	17	the	the	DET
inlawrev-4065	51	18	credit	credit	NOUN
inlawrev-4065	51	19	.	.	PUNCT
inlawrev-4065	51	20	^^	^^	PUNCT
inlawrev-4065	52	1	the	the	DET
inlawrev-4065	52	2	ga	ga	PROPN
inlawrev-4065	52	3	also	also	ADV
inlawrev-4065	52	4	amended	amend	VERB
inlawrev-4065	52	5	the	the	DET
inlawrev-4065	52	6	statute	statute	NOUN
inlawrev-4065	52	7	to	to	PART
inlawrev-4065	52	8	allow	allow	VERB
inlawrev-4065	52	9	this	this	DET
inlawrev-4065	52	10	notice	notice	NOUN
inlawrev-4065	52	11	to	to	PART
inlawrev-4065	52	12	be	be	AUX
inlawrev-4065	52	13	sent	send	VERB
inlawrev-4065	52	14	by	by	ADP
inlawrev-4065	52	15	electronic	electronic	ADJ
inlawrev-4065	52	16	mail	mail	NOUN
inlawrev-4065	52	17	ifthe	ifthe	PROPN
inlawrev-4065	52	18	county	county	PROPN
inlawrev-4065	52	19	adopts	adopt	VERB
inlawrev-4065	52	20	an	an	DET
inlawrev-4065	52	21	authorizing	authorize	VERB
inlawrev-4065	52	22	ordinance.^^	ordinance.^^	NOUN
inlawrev-4065	52	23	in	in	ADP
inlawrev-4065	52	24	order	order	NOUN
inlawrev-4065	52	25	to	to	PART
inlawrev-4065	52	26	allow	allow	VERB
inlawrev-4065	52	27	this	this	PRON
inlawrev-4065	52	28	to	to	PART
inlawrev-4065	52	29	occur	occur	VERB
inlawrev-4065	52	30	,	,	PUNCT
inlawrev-4065	52	31	the	the	DET
inlawrev-4065	52	32	ga	ga	PROPN
inlawrev-4065	52	33	further	far	ADV
inlawrev-4065	52	34	amended	amend	VERB
inlawrev-4065	52	35	the	the	DET
inlawrev-4065	52	36	statute	statute	NOUN
inlawrev-4065	52	37	to	to	PART
inlawrev-4065	52	38	require	require	VERB
inlawrev-4065	52	39	the	the	DET
inlawrev-4065	52	40	dlgf	dlgf	NOUN
inlawrev-4065	52	41	to	to	PART
inlawrev-4065	52	42	create	create	VERB
inlawrev-4065	52	43	a	a	DET
inlawrev-4065	52	44	form	form	NOUN
inlawrev-4065	52	45	to	to	PART
inlawrev-4065	52	46	implement	implement	VERB
inlawrev-4065	52	47	and	and	CCONJ
inlawrev-4065	52	48	explain	explain	VERB
inlawrev-4065	52	49	the	the	DET
inlawrev-4065	52	50	electronic	electronic	ADJ
inlawrev-4065	52	51	mail	mail	NOUN
inlawrev-4065	52	52	option.^	option.^	NOUN
inlawrev-4065	52	53	^	^	PUNCT
inlawrev-4065	52	54	on	on	ADP
inlawrev-4065	52	55	a	a	DET
inlawrev-4065	52	56	minor	minor	ADJ
inlawrev-4065	52	57	note	note	NOUN
inlawrev-4065	52	58	,	,	PUNCT
inlawrev-4065	52	59	the	the	DET
inlawrev-4065	52	60	ga	ga	PROPN
inlawrev-4065	52	61	amended	amend	VERB
inlawrev-4065	52	62	ic	ic	PROPN
inlawrev-4065	52	63	6	6	NUM
inlawrev-4065	52	64	-	-	SYM
inlawrev-4065	52	65	1.1	1.1	NUM
inlawrev-4065	52	66	-	-	PUNCT
inlawrev-4065	52	67	22	22	NUM
inlawrev-4065	52	68	-	-	SYM
inlawrev-4065	52	69	9.7	9.7	NUM
inlawrev-4065	52	70	to	to	PART
inlawrev-4065	52	71	change	change	VERB
inlawrev-4065	52	72	the	the	DET
inlawrev-4065	52	73	term	term	NOUN
inlawrev-4065	52	74	8	8	NUM
inlawrev-4065	52	75	.	.	PUNCT
inlawrev-4065	53	1	i	i	PRON
inlawrev-4065	53	2	d.	d.	PROPN
inlawrev-4065	53	3	9	9	NUM
inlawrev-4065	53	4	.	.	PUNCT
inlawrev-4065	53	5	mat	mat	NOUN
inlawrev-4065	53	6	731	731	NUM
inlawrev-4065	53	7	.	.	PUNCT
inlawrev-4065	54	1	10	10	NUM
inlawrev-4065	54	2	.	.	PUNCT
inlawrev-4065	55	1	i	i	PRON
inlawrev-4065	55	2	d.	d.	PROPN
inlawrev-4065	55	3	11	11	NUM
inlawrev-4065	55	4	.	.	PUNCT
inlawrev-4065	56	1	mat	mat	NOUN
inlawrev-4065	56	2	731	731	NUM
inlawrev-4065	56	3	-	-	SYM
inlawrev-4065	56	4	32	32	NUM
inlawrev-4065	56	5	.	.	PUNCT
inlawrev-4065	57	1	12	12	NUM
inlawrev-4065	57	2	.	.	PUNCT
inlawrev-4065	57	3	mat	mat	NOUN
inlawrev-4065	57	4	732	732	NUM
inlawrev-4065	57	5	.	.	NOUN
inlawrev-4065	57	6	13	13	NUM
inlawrev-4065	57	7	.	.	X
inlawrev-4065	57	8	mat	mat	NOUN
inlawrev-4065	57	9	733	733	NUM
inlawrev-4065	57	10	.	.	PUNCT
inlawrev-4065	58	1	14	14	NUM
inlawrev-4065	58	2	.	.	X
inlawrev-4065	58	3	mat	mat	VERB
inlawrev-4065	58	4	733	733	NUM
inlawrev-4065	58	5	-	-	SYM
inlawrev-4065	58	6	34	34	NUM
inlawrev-4065	58	7	.	.	NOUN
inlawrev-4065	58	8	15	15	NUM
inlawrev-4065	58	9	.	.	X
inlawrev-4065	58	10	mat	mat	NOUN
inlawrev-4065	58	11	734	734	NUM
inlawrev-4065	58	12	-	-	SYM
inlawrev-4065	58	13	35	35	NUM
inlawrev-4065	58	14	.	.	PUNCT
inlawrev-4065	59	1	16	16	NUM
inlawrev-4065	59	2	.	.	PUNCT
inlawrev-4065	59	3	mat	mat	PROPN
inlawrev-4065	59	4	735	735	NUM
inlawrev-4065	59	5	.	.	NOUN
inlawrev-4065	59	6	17	17	NUM
inlawrev-4065	59	7	.	.	PUNCT
inlawrev-4065	60	1	mat	mat	PROPN
inlawrev-4065	60	2	743	743	NUM
inlawrev-4065	60	3	.	.	NOUN
inlawrev-4065	60	4	18	18	NUM
inlawrev-4065	60	5	.	.	X
inlawrev-4065	60	6	mat	mat	NOUN
inlawrev-4065	60	7	744	744	NUM
inlawrev-4065	60	8	-	-	SYM
inlawrev-4065	60	9	45	45	NUM
inlawrev-4065	60	10	.	.	NOUN
inlawrev-4065	60	11	19	19	NUM
inlawrev-4065	60	12	.	.	X
inlawrev-4065	60	13	mat	mat	PROPN
inlawrev-4065	60	14	745	745	NUM
inlawrev-4065	60	15	.	.	NOUN
inlawrev-4065	60	16	20	20	NUM
inlawrev-4065	60	17	.	.	PUNCT
inlawrev-4065	61	1	m	m	VERB
inlawrev-4065	61	2	at	at	ADP
inlawrev-4065	61	3	746	746	NUM
inlawrev-4065	61	4	.	.	PUNCT
inlawrev-4065	62	1	21	21	NUM
inlawrev-4065	62	2	.	.	X
inlawrev-4065	62	3	mat	mat	VERB
inlawrev-4065	62	4	746	746	NUM
inlawrev-4065	62	5	-	-	SYM
inlawrev-4065	62	6	47	47	NUM
inlawrev-4065	62	7	.	.	PUNCT
inlawrev-4065	63	1	1	1	NUM
inlawrev-4065	63	2	002	002	NUM
inlawrev-4065	63	3	indiana	indiana	PROPN
inlawrev-4065	63	4	law	law	PROPN
inlawrev-4065	63	5	review	review	NOUN
inlawrev-4065	63	6	[	[	X
inlawrev-4065	63	7	vol	vol	NOUN
inlawrev-4065	63	8	.	.	PUNCT
inlawrev-4065	63	9	43	43	NUM
inlawrev-4065	63	10	:	:	PUNCT
inlawrev-4065	63	11	999	999	NUM
inlawrev-4065	63	12	"	"	PUNCT
inlawrev-4065	63	13	checking	check	VERB
inlawrev-4065	63	14	account	account	NOUN
inlawrev-4065	63	15	"	"	PUNCT
inlawrev-4065	63	16	to	to	PART
inlawrev-4065	63	17	"	"	PUNCT
inlawrev-4065	63	18	account	account	NOUN
inlawrev-4065	63	19	of	of	ADP
inlawrev-4065	63	20	the	the	DET
inlawrev-4065	63	21	taxpayer	taxpayer	NOUN
inlawrev-4065	63	22	that	that	PRON
inlawrev-4065	63	23	is	be	AUX
inlawrev-4065	63	24	held	hold	VERB
inlawrev-4065	63	25	by	by	ADP
inlawrev-4065	63	26	a	a	DET
inlawrev-4065	63	27	financial	financial	ADJ
inlawrev-4065	63	28	institution	institution	NOUN
inlawrev-4065	63	29	"	"	PUNCT
inlawrev-4065	63	30	throughout	throughout	ADP
inlawrev-4065	63	31	the	the	DET
inlawrev-4065	63	32	statute.^^	statute.^^	NOUN
inlawrev-4065	63	33	further	far	ADV
inlawrev-4065	63	34	,	,	PUNCT
inlawrev-4065	63	35	the	the	DET
inlawrev-4065	63	36	ga	ga	PROPN
inlawrev-4065	63	37	amended	amend	VERB
inlawrev-4065	63	38	ic	ic	PROPN
inlawrev-4065	63	39	6	6	NUM
inlawrev-4065	63	40	-	-	SYM
inlawrev-4065	63	41	1.1	1.1	NUM
inlawrev-4065	63	42	-	-	PUNCT
inlawrev-4065	63	43	22.5	22.5	NUM
inlawrev-4065	63	44	-	-	SYM
inlawrev-4065	63	45	6	6	NUM
inlawrev-4065	63	46	to	to	PART
inlawrev-4065	63	47	allow	allow	VERB
inlawrev-4065	63	48	the	the	DET
inlawrev-4065	63	49	transmission	transmission	NOUN
inlawrev-4065	63	50	of	of	ADP
inlawrev-4065	63	51	provisional	provisional	ADJ
inlawrev-4065	63	52	statements	statement	NOUN
inlawrev-4065	63	53	of	of	ADP
inlawrev-4065	63	54	the	the	DET
inlawrev-4065	63	55	county	county	NOUN
inlawrev-4065	63	56	auditor	auditor	NOUN
inlawrev-4065	63	57	via	via	ADP
inlawrev-4065	63	58	electronic	electronic	ADJ
inlawrev-4065	63	59	mail.^^	mail.^^	NOUN
inlawrev-4065	63	60	along	along	ADP
inlawrev-4065	63	61	the	the	DET
inlawrev-4065	63	62	same	same	ADJ
inlawrev-4065	63	63	line	line	NOUN
inlawrev-4065	63	64	,	,	PUNCT
inlawrev-4065	63	65	the	the	DET
inlawrev-4065	63	66	ga	ga	PROPN
inlawrev-4065	63	67	amended	amend	VERB
inlawrev-4065	63	68	ic	ic	PROPN
inlawrev-4065	63	69	61	61	NUM
inlawrev-4065	63	70	.	.	SYM
inlawrev-4065	64	1	1	1	NUM
inlawrev-4065	64	2	-22.5	-22.5	NUM
inlawrev-4065	64	3	-	-	PUNCT
inlawrev-4065	64	4	8	8	NUM
inlawrev-4065	64	5	to	to	PART
inlawrev-4065	64	6	require	require	VERB
inlawrev-4065	64	7	that	that	SCONJ
inlawrev-4065	64	8	provisional	provisional	ADJ
inlawrev-4065	64	9	statements	statement	NOUN
inlawrev-4065	64	10	include	include	VERB
inlawrev-4065	64	11	a	a	DET
inlawrev-4065	64	12	checklist	checklist	NOUN
inlawrev-4065	64	13	that	that	PRON
inlawrev-4065	64	14	shows	show	VERB
inlawrev-4065	64	15	all	all	DET
inlawrev-4065	64	16	homestead	homestead	NOUN
inlawrev-4065	64	17	credits	credit	NOUN
inlawrev-4065	64	18	and	and	CCONJ
inlawrev-4065	64	19	property	property	NOUN
inlawrev-4065	64	20	tax	tax	NOUN
inlawrev-4065	64	21	deductions.^	deductions.^	NOUN
inlawrev-4065	64	22	"	"	PUNCT
inlawrev-4065	64	23	*	*	PUNCT
inlawrev-4065	64	24	the	the	DET
inlawrev-4065	64	25	ga	ga	PROPN
inlawrev-4065	64	26	further	far	ADV
inlawrev-4065	64	27	amended	amend	VERB
inlawrev-4065	64	28	the	the	DET
inlawrev-4065	64	29	statute	statute	NOUN
inlawrev-4065	64	30	to	to	PART
inlawrev-4065	64	31	require	require	VERB
inlawrev-4065	64	32	the	the	DET
inlawrev-4065	64	33	county	county	NOUN
inlawrev-4065	64	34	auditor	auditor	NOUN
inlawrev-4065	64	35	to	to	PART
inlawrev-4065	64	36	include	include	VERB
inlawrev-4065	64	37	information	information	NOUN
inlawrev-4065	64	38	in	in	ADP
inlawrev-4065	64	39	the	the	DET
inlawrev-4065	64	40	provisional	provisional	ADJ
inlawrev-4065	64	41	statement	statement	NOUN
inlawrev-4065	64	42	explaining	explain	VERB
inlawrev-4065	64	43	the	the	DET
inlawrev-4065	64	44	penalties	penalty	NOUN
inlawrev-4065	64	45	a	a	DET
inlawrev-4065	64	46	taxpayer	taxpayer	NOUN
inlawrev-4065	64	47	could	could	AUX
inlawrev-4065	64	48	face	face	VERB
inlawrev-4065	64	49	for	for	ADP
inlawrev-4065	64	50	failing	fail	VERB
inlawrev-4065	64	51	to	to	PART
inlawrev-4065	64	52	update	update	VERB
inlawrev-4065	64	53	the	the	DET
inlawrev-4065	64	54	taxpayer	taxpayer	NOUN
inlawrev-4065	64	55	's	's	PART
inlawrev-4065	64	56	information	information	NOUN
inlawrev-4065	64	57	if	if	SCONJ
inlawrev-4065	64	58	a	a	DET
inlawrev-4065	64	59	credit	credit	NOUN
inlawrev-4065	64	60	or	or	CCONJ
inlawrev-4065	64	61	deduction	deduction	NOUN
inlawrev-4065	64	62	no	no	ADV
inlawrev-4065	64	63	longer	long	ADV
inlawrev-4065	64	64	applies	apply	VERB
inlawrev-4065	64	65	.	.	PUNCT
inlawrev-4065	64	66	^^	^^	PUNCT
inlawrev-4065	65	1	the	the	DET
inlawrev-4065	65	2	ga	ga	PROPN
inlawrev-4065	65	3	passed	pass	VERB
inlawrev-4065	65	4	new	new	ADJ
inlawrev-4065	65	5	legislation	legislation	NOUN
inlawrev-4065	65	6	that	that	PRON
inlawrev-4065	65	7	requires	require	VERB
inlawrev-4065	65	8	a	a	DET
inlawrev-4065	65	9	taxpayer	taxpayer	NOUN
inlawrev-4065	65	10	to	to	PART
inlawrev-4065	65	11	make	make	VERB
inlawrev-4065	65	12	a	a	DET
inlawrev-4065	65	13	payment	payment	NOUN
inlawrev-4065	65	14	of	of	ADP
inlawrev-4065	65	15	the	the	DET
inlawrev-4065	65	16	additional	additional	ADJ
inlawrev-4065	65	17	taxes	taxis	NOUN
inlawrev-4065	65	18	owed	owe	VERB
inlawrev-4065	65	19	within	within	ADP
inlawrev-4065	65	20	thirty	thirty	NUM
inlawrev-4065	65	21	days	day	NOUN
inlawrev-4065	65	22	if	if	SCONJ
inlawrev-4065	65	23	a	a	DET
inlawrev-4065	65	24	property	property	NOUN
inlawrev-4065	65	25	is	be	AUX
inlawrev-4065	65	26	not	not	PART
inlawrev-4065	65	27	eligible	eligible	ADJ
inlawrev-4065	65	28	for	for	ADP
inlawrev-4065	65	29	a	a	DET
inlawrev-4065	65	30	deduction.^^	deduction.^^	NOUN
inlawrev-4065	65	31	this	this	DET
inlawrev-4065	65	32	new	new	ADJ
inlawrev-4065	65	33	legislation	legislation	NOUN
inlawrev-4065	65	34	also	also	ADV
inlawrev-4065	65	35	requires	require	VERB
inlawrev-4065	65	36	each	each	DET
inlawrev-4065	65	37	county	county	NOUN
inlawrev-4065	65	38	to	to	PART
inlawrev-4065	65	39	establish	establish	VERB
inlawrev-4065	65	40	a	a	DET
inlawrev-4065	65	41	nonreverting	nonreverte	VERB
inlawrev-4065	65	42	land	land	NOUN
inlawrev-4065	65	43	fund	fund	NOUN
inlawrev-4065	65	44	into	into	ADP
inlawrev-4065	65	45	which	which	PRON
inlawrev-4065	65	46	these	these	DET
inlawrev-4065	65	47	payments	payment	NOUN
inlawrev-4065	65	48	will	will	AUX
inlawrev-4065	65	49	be	be	AUX
inlawrev-4065	65	50	deposited.^^	deposited.^^	NUM
inlawrev-4065	65	51	funds	fund	NOUN
inlawrev-4065	65	52	deposited	deposit	VERB
inlawrev-4065	65	53	into	into	ADP
inlawrev-4065	65	54	the	the	DET
inlawrev-4065	65	55	non	non	ADJ
inlawrev-4065	65	56	-	-	ADJ
inlawrev-4065	65	57	reverting	reverting	ADJ
inlawrev-4065	65	58	land	land	NOUN
inlawrev-4065	65	59	fiind	fiind	NOUN
inlawrev-4065	65	60	should	should	AUX
inlawrev-4065	65	61	be	be	AUX
inlawrev-4065	65	62	treated	treat	VERB
inlawrev-4065	65	63	as	as	ADP
inlawrev-4065	65	64	miscellaneous	miscellaneous	ADJ
inlawrev-4065	65	65	revenue	revenue	NOUN
inlawrev-4065	65	66	and	and	CCONJ
inlawrev-4065	65	67	can	can	AUX
inlawrev-4065	65	68	not	not	PART
inlawrev-4065	65	69	be	be	AUX
inlawrev-4065	65	70	considered	consider	VERB
inlawrev-4065	65	71	in	in	ADP
inlawrev-4065	65	72	the	the	DET
inlawrev-4065	65	73	budget	budget	NOUN
inlawrev-4065	65	74	for	for	ADP
inlawrev-4065	65	75	the	the	DET
inlawrev-4065	65	76	county	county	NOUN
inlawrev-4065	65	77	auditor	auditor	NOUN
inlawrev-4065	65	78	.	.	PUNCT
inlawrev-4065	65	79	^^	^^	PUNCT
inlawrev-4065	66	1	the	the	DET
inlawrev-4065	66	2	ga	ga	PROPN
inlawrev-4065	66	3	also	also	ADV
inlawrev-4065	66	4	passed	pass	VERB
inlawrev-4065	66	5	new	new	ADJ
inlawrev-4065	66	6	legislation	legislation	NOUN
inlawrev-4065	66	7	that	that	PRON
inlawrev-4065	66	8	provides	provide	VERB
inlawrev-4065	66	9	an	an	DET
inlawrev-4065	66	10	owner	owner	NOUN
inlawrev-4065	66	11	of	of	ADP
inlawrev-4065	66	12	a	a	DET
inlawrev-4065	66	13	model	model	NOUN
inlawrev-4065	66	14	residence	residence	NOUN
inlawrev-4065	66	15	with	with	ADP
inlawrev-4065	66	16	a	a	DET
inlawrev-4065	66	17	deduction	deduction	NOUN
inlawrev-4065	66	18	of	of	ADP
inlawrev-4065	66	19	fifty	fifty	NUM
inlawrev-4065	66	20	percent	percent	NOUN
inlawrev-4065	66	21	of	of	ADP
inlawrev-4065	66	22	assessed	assessed	ADJ
inlawrev-4065	66	23	value	value	NOUN
inlawrev-4065	66	24	of	of	ADP
inlawrev-4065	66	25	the	the	DET
inlawrev-4065	66	26	model	model	NOUN
inlawrev-4065	66	27	residence	residence	NOUN
inlawrev-4065	66	28	as	as	ADP
inlawrev-4065	66	29	of	of	ADP
inlawrev-4065	66	30	the	the	DET
inlawrev-4065	66	31	2008	2008	NUM
inlawrev-4065	66	32	assessment	assessment	NOUN
inlawrev-4065	66	33	date.^^	date.^^	NOUN
inlawrev-4065	67	1	the	the	DET
inlawrev-4065	67	2	property	property	NOUN
inlawrev-4065	67	3	owner	owner	NOUN
inlawrev-4065	67	4	must	must	AUX
inlawrev-4065	67	5	file	file	VERB
inlawrev-4065	67	6	a	a	DET
inlawrev-4065	67	7	statement	statement	NOUN
inlawrev-4065	67	8	with	with	ADP
inlawrev-4065	67	9	the	the	DET
inlawrev-4065	67	10	county	county	NOUN
inlawrev-4065	67	11	auditor	auditor	NOUN
inlawrev-4065	67	12	in	in	ADP
inlawrev-4065	67	13	order	order	NOUN
inlawrev-4065	67	14	to	to	PART
inlawrev-4065	67	15	claim	claim	VERB
inlawrev-4065	67	16	this	this	DET
inlawrev-4065	67	17	deduction	deduction	NOUN
inlawrev-4065	67	18	.	.	PUNCT
inlawrev-4065	67	19	^^	^^	PUNCT
inlawrev-4065	68	1	moreover	moreover	ADV
inlawrev-4065	68	2	,	,	PUNCT
inlawrev-4065	68	3	the	the	DET
inlawrev-4065	68	4	ga	ga	PROPN
inlawrev-4065	68	5	amended	amend	VERB
inlawrev-4065	68	6	ic	ic	PROPN
inlawrev-4065	68	7	6	6	NUM
inlawrev-4065	68	8	-	-	SYM
inlawrev-4065	68	9	1.1	1.1	NUM
inlawrev-4065	68	10	-	-	PUNCT
inlawrev-4065	68	11	4	4	NUM
inlawrev-4065	68	12	-	-	SYM
inlawrev-4065	68	13	4	4	NUM
inlawrev-4065	68	14	to	to	PART
inlawrev-4065	68	15	provide	provide	VERB
inlawrev-4065	68	16	that	that	PRON
inlawrev-4065	68	17	for	for	ADP
inlawrev-4065	68	18	the	the	DET
inlawrev-4065	68	19	"	"	PUNCT
inlawrev-4065	68	20	general	general	ADJ
inlawrev-4065	68	21	assessment	assessment	NOUN
inlawrev-4065	68	22	that	that	PRON
inlawrev-4065	68	23	begins	begin	VERB
inlawrev-4065	68	24	after	after	ADP
inlawrev-4065	68	25	july	july	PROPN
inlawrev-4065	68	26	1,2010	1,2010	PROPN
inlawrev-4065	68	27	,	,	PUNCT
inlawrev-4065	68	28	the	the	DET
inlawrev-4065	68	29	assessed	assess	VERB
inlawrev-4065	68	30	value	value	NOUN
inlawrev-4065	68	31	ofreal	ofreal	ADJ
inlawrev-4065	68	32	property	property	NOUN
inlawrev-4065	68	33	shall	shall	AUX
inlawrev-4065	68	34	be	be	AUX
inlawrev-4065	68	35	based	base	VERB
inlawrev-4065	68	36	on	on	ADP
inlawrev-4065	68	37	the	the	DET
inlawrev-4065	68	38	estimated	estimate	VERB
inlawrev-4065	68	39	true	true	ADJ
inlawrev-4065	68	40	tax	tax	NOUN
inlawrev-4065	68	41	value	value	NOUN
inlawrev-4065	68	42	of	of	ADP
inlawrev-4065	68	43	the	the	DET
inlawrev-4065	68	44	property	property	NOUN
inlawrev-4065	68	45	on	on	ADP
inlawrev-4065	68	46	the	the	DET
inlawrev-4065	68	47	assessment	assessment	NOUN
inlawrev-4065	68	48	date	date	NOUN
inlawrev-4065	68	49	that	that	PRON
inlawrev-4065	68	50	is	be	AUX
inlawrev-4065	68	51	the	the	DET
inlawrev-4065	68	52	basis	basis	NOUN
inlawrev-4065	68	53	for	for	ADP
inlawrev-4065	68	54	taxes	taxis	NOUN
inlawrev-4065	68	55	payable	payable	ADJ
inlawrev-4065	68	56	in	in	ADP
inlawrev-4065	68	57	the	the	DET
inlawrev-4065	68	58	year	year	NOUN
inlawrev-4065	68	59	following	follow	VERB
inlawrev-4065	68	60	[	[	X
inlawrev-4065	68	61	reassessment]."^^	reassessment]."^^	NOUN
inlawrev-4065	68	62	similarly	similarly	ADV
inlawrev-4065	68	63	,	,	PUNCT
inlawrev-4065	68	64	the	the	DET
inlawrev-4065	68	65	ga	ga	PROPN
inlawrev-4065	68	66	amended	amend	VERB
inlawrev-4065	68	67	ic	ic	PROPN
inlawrev-4065	68	68	6	6	NUM
inlawrev-4065	68	69	-	-	SYM
inlawrev-4065	68	70	1	1	NUM
inlawrev-4065	68	71	.	.	PUNCT
inlawrev-4065	69	1	1	1	NUM
inlawrev-4065	69	2	-	-	SYM
inlawrev-4065	69	3	4	4	NUM
inlawrev-4065	69	4	-	-	SYM
inlawrev-4065	69	5	4.5	4.5	NUM
inlawrev-4065	69	6	to	to	PART
inlawrev-4065	69	7	provide	provide	VERB
inlawrev-4065	69	8	that	that	SCONJ
inlawrev-4065	69	9	"	"	PUNCT
inlawrev-4065	69	10	[	[	PUNCT
inlawrev-4065	69	11	f]or	f]or	ADJ
inlawrev-4065	69	12	assessment	assessment	NOUN
inlawrev-4065	69	13	dates	date	VERB
inlawrev-4065	69	14	after	after	ADP
inlawrev-4065	69	15	december	december	PROPN
inlawrev-4065	69	16	31	31	NUM
inlawrev-4065	69	17	,	,	PUNCT
inlawrev-4065	69	18	2009	2009	NUM
inlawrev-4065	69	19	,	,	PUNCT
inlawrev-4065	69	20	an	an	DET
inlawrev-4065	69	21	adjustment	adjustment	NOUN
inlawrev-4065	69	22	in	in	ADP
inlawrev-4065	69	23	the	the	DET
inlawrev-4065	69	24	assessed	assess	VERB
inlawrev-4065	69	25	value	value	NOUN
inlawrev-4065	69	26	of	of	ADP
inlawrev-4065	69	27	real	real	ADJ
inlawrev-4065	69	28	property	property	NOUN
inlawrev-4065	69	29	under	under	ADP
inlawrev-4065	69	30	[	[	X
inlawrev-4065	69	31	ic	ic	X
inlawrev-4065	69	32	6	6	NUM
inlawrev-4065	69	33	-	-	SYM
inlawrev-4065	69	34	1.1	1.1	NUM
inlawrev-4065	69	35	-	-	PUNCT
inlawrev-4065	69	36	4	4	NUM
inlawrev-4065	69	37	-	-	SYM
inlawrev-4065	69	38	4.5	4.5	NUM
inlawrev-4065	69	39	]	]	PUNCT
inlawrev-4065	69	40	shall	shall	AUX
inlawrev-4065	69	41	be	be	AUX
inlawrev-4065	69	42	based	base	VERB
inlawrev-4065	69	43	on	on	ADP
inlawrev-4065	69	44	the	the	DET
inlawrev-4065	69	45	estimated	estimate	VERB
inlawrev-4065	69	46	true	true	ADJ
inlawrev-4065	69	47	tax	tax	NOUN
inlawrev-4065	69	48	value	value	NOUN
inlawrev-4065	69	49	of	of	ADP
inlawrev-4065	69	50	the	the	DET
inlawrev-4065	69	51	property	property	NOUN
inlawrev-4065	69	52	on	on	ADP
inlawrev-4065	69	53	the	the	DET
inlawrev-4065	69	54	assessment	assessment	NOUN
inlawrev-4065	69	55	date	date	NOUN
inlawrev-4065	69	56	.	.	PUNCT
inlawrev-4065	70	1	"^^	"^^	PROPN
inlawrev-4065	70	2	the	the	DET
inlawrev-4065	70	3	ga	ga	PROPN
inlawrev-4065	70	4	amended	amend	VERB
inlawrev-4065	70	5	ic	ic	PROPN
inlawrev-4065	70	6	6	6	NUM
inlawrev-4065	70	7	-	-	SYM
inlawrev-4065	70	8	1.1	1.1	NUM
inlawrev-4065	70	9	-	-	PUNCT
inlawrev-4065	70	10	4	4	NUM
inlawrev-4065	70	11	-	-	SYM
inlawrev-4065	70	12	13.6	13.6	NUM
inlawrev-4065	70	13	to	to	PART
inlawrev-4065	70	14	set	set	VERB
inlawrev-4065	70	15	a	a	DET
inlawrev-4065	70	16	deadline	deadline	NOUN
inlawrev-4065	70	17	ofmarch	ofmarch	NOUN
inlawrev-4065	70	18	1	1	NUM
inlawrev-4065	70	19	ofeach	ofeach	NOUN
inlawrev-4065	70	20	year	year	NOUN
inlawrev-4065	70	21	for	for	SCONJ
inlawrev-4065	70	22	the	the	DET
inlawrev-4065	70	23	property	property	NOUN
inlawrev-4065	70	24	tax	tax	NOUN
inlawrev-4065	70	25	board	board	NOUN
inlawrev-4065	70	26	ofappeals	ofappeal	NOUN
inlawrev-4065	70	27	to	to	PART
inlawrev-4065	70	28	hold	hold	VERB
inlawrev-4065	70	29	a	a	DET
inlawrev-4065	70	30	hearing	hearing	NOUN
inlawrev-4065	70	31	on	on	ADP
inlawrev-4065	70	32	a	a	DET
inlawrev-4065	70	33	county	county	NOUN
inlawrev-4065	70	34	'	'	PUNCT
inlawrev-4065	70	35	s	s	NOUN
inlawrev-4065	70	36	general	general	PROPN
inlawrev-4065	70	37	reassessment.^^	reassessment.^^	NOUN
inlawrev-4065	71	1	the	the	DET
inlawrev-4065	71	2	ga	ga	PROPN
inlawrev-4065	71	3	also	also	ADV
inlawrev-4065	71	4	amended	amend	VERB
inlawrev-4065	71	5	6	6	NUM
inlawrev-4065	71	6	-	-	SYM
inlawrev-4065	71	7	1.1	1.1	NUM
inlawrev-4065	71	8	-4	-4	NOUN
inlawrev-4065	71	9	-	-	PUNCT
inlawrev-4065	71	10	22	22	NUM
inlawrev-4065	71	11	to	to	PART
inlawrev-4065	71	12	require	require	VERB
inlawrev-4065	71	13	that	that	SCONJ
inlawrev-4065	71	14	a	a	DET
inlawrev-4065	71	15	notice	notice	NOUN
inlawrev-4065	71	16	of	of	ADP
inlawrev-4065	71	17	assessment	assessment	NOUN
inlawrev-4065	71	18	must	must	AUX
inlawrev-4065	71	19	include	include	VERB
inlawrev-4065	71	20	a	a	DET
inlawrev-4065	71	21	notice	notice	NOUN
inlawrev-4065	71	22	alerting	alert	VERB
inlawrev-4065	71	23	taxpayers	taxpayer	NOUN
inlawrev-4065	71	24	of	of	ADP
inlawrev-4065	71	25	the	the	DET
inlawrev-4065	71	26	opportunity	opportunity	NOUN
inlawrev-4065	71	27	to	to	PART
inlawrev-4065	71	28	appeal	appeal	VERB
inlawrev-4065	71	29	an	an	DET
inlawrev-4065	71	30	assessment.^"^	assessment.^"^	NOUN
inlawrev-4065	71	31	22	22	NUM
inlawrev-4065	71	32	.	.	PUNCT
inlawrev-4065	72	1	i	i	PRON
inlawrev-4065	72	2	d.	d.	PROPN
inlawrev-4065	72	3	at	at	ADP
inlawrev-4065	72	4	750	750	NUM
inlawrev-4065	72	5	-	-	SYM
inlawrev-4065	72	6	56	56	NUM
inlawrev-4065	72	7	.	.	NOUN
inlawrev-4065	72	8	23	23	NUM
inlawrev-4065	72	9	.	.	PUNCT
inlawrev-4065	73	1	i	i	PRON
inlawrev-4065	73	2	d	d	PROPN
inlawrev-4065	73	3	at	at	ADP
inlawrev-4065	73	4	751	751	NUM
inlawrev-4065	73	5	.	.	PUNCT
inlawrev-4065	74	1	24	24	NUM
inlawrev-4065	74	2	.	.	PUNCT
inlawrev-4065	75	1	i	i	PRON
inlawrev-4065	75	2	d	d	PROPN
inlawrev-4065	75	3	at	at	ADP
inlawrev-4065	75	4	758	758	NUM
inlawrev-4065	75	5	.	.	PUNCT
inlawrev-4065	76	1	25	25	NUM
inlawrev-4065	76	2	.	.	PUNCT
inlawrev-4065	77	1	i	i	PRON
inlawrev-4065	77	2	d	d	PROPN
inlawrev-4065	77	3	at	at	ADP
inlawrev-4065	77	4	758	758	NUM
inlawrev-4065	77	5	-	-	SYM
inlawrev-4065	77	6	59	59	NUM
inlawrev-4065	77	7	.	.	PUNCT
inlawrev-4065	77	8	26	26	NUM
inlawrev-4065	77	9	.	.	PUNCT
inlawrev-4065	78	1	i	i	PRON
inlawrev-4065	78	2	d	d	PROPN
inlawrev-4065	78	3	at	at	ADP
inlawrev-4065	78	4	762	762	NUM
inlawrev-4065	78	5	.	.	PUNCT
inlawrev-4065	79	1	27	27	NUM
inlawrev-4065	79	2	.	.	PUNCT
inlawrev-4065	80	1	i	i	AUX
inlawrev-4065	80	2	d	d	PROPN
inlawrev-4065	80	3	28	28	PROPN
inlawrev-4065	80	4	.	.	PUNCT
inlawrev-4065	80	5	mat	mat	PROPN
inlawrev-4065	80	6	763	763	NUM
inlawrev-4065	80	7	.	.	PUNCT
inlawrev-4065	81	1	29	29	NUM
inlawrev-4065	81	2	.	.	X
inlawrev-4065	81	3	mat	mat	PROPN
inlawrev-4065	81	4	1729	1729	NUM
inlawrev-4065	81	5	.	.	PUNCT
inlawrev-4065	82	1	30	30	NUM
inlawrev-4065	82	2	.	.	PUNCT
inlawrev-4065	83	1	i	i	PRON
inlawrev-4065	83	2	d	d	PROPN
inlawrev-4065	83	3	at	at	ADP
inlawrev-4065	83	4	1730	1730	NUM
inlawrev-4065	83	5	.	.	PUNCT
inlawrev-4065	84	1	31	31	NUM
inlawrev-4065	84	2	.	.	PUNCT
inlawrev-4065	85	1	i	i	PRON
inlawrev-4065	85	2	d	d	PROPN
inlawrev-4065	85	3	at	at	ADP
inlawrev-4065	85	4	1363	1363	NUM
inlawrev-4065	85	5	-	-	SYM
inlawrev-4065	85	6	64	64	NUM
inlawrev-4065	85	7	.	.	PUNCT
inlawrev-4065	86	1	32	32	NUM
inlawrev-4065	86	2	.	.	PUNCT
inlawrev-4065	87	1	mat	mat	NOUN
inlawrev-4065	87	2	1364	1364	NUM
inlawrev-4065	87	3	-	-	SYM
inlawrev-4065	87	4	65	65	NUM
inlawrev-4065	87	5	.	.	PUNCT
inlawrev-4065	88	1	33	33	NUM
inlawrev-4065	88	2	.	.	PUNCT
inlawrev-4065	88	3	mat	mat	NOUN
inlawrev-4065	88	4	1365	1365	NUM
inlawrev-4065	88	5	.	.	PUNCT
inlawrev-4065	89	1	34	34	NUM
inlawrev-4065	89	2	.	.	PUNCT
inlawrev-4065	90	1	i	i	PRON
inlawrev-4065	90	2	d	d	PROPN
inlawrev-4065	90	3	at	at	ADP
inlawrev-4065	90	4	1366	1366	NUM
inlawrev-4065	90	5	.	.	PUNCT
inlawrev-4065	91	1	2010	2010	NUM
inlawrev-4065	91	2	]	]	PUNCT
inlawrev-4065	91	3	taxation	taxation	NOUN
inlawrev-4065	91	4	1003	1003	NUM
inlawrev-4065	91	5	with	with	ADP
inlawrev-4065	91	6	regard	regard	NOUN
inlawrev-4065	91	7	to	to	ADP
inlawrev-4065	91	8	tangible	tangible	ADJ
inlawrev-4065	91	9	personal	personal	ADJ
inlawrev-4065	91	10	property	property	NOUN
inlawrev-4065	91	11	,	,	PUNCT
inlawrev-4065	91	12	the	the	DET
inlawrev-4065	91	13	ga	ga	PROPN
inlawrev-4065	91	14	amended	amend	VERB
inlawrev-4065	91	15	ic	ic	PROPN
inlawrev-4065	91	16	61	61	NUM
inlawrev-4065	91	17	.	.	NOUN
inlawrev-4065	91	18	1	1	NUM
inlawrev-4065	91	19	1	1	NUM
inlawrev-4065	91	20	51	51	NUM
inlawrev-4065	91	21	to	to	PART
inlawrev-4065	91	22	require	require	VERB
inlawrev-4065	91	23	a	a	DET
inlawrev-4065	91	24	taxpayer	taxpayer	NOUN
inlawrev-4065	91	25	to	to	PART
inlawrev-4065	91	26	file	file	VERB
inlawrev-4065	91	27	a	a	DET
inlawrev-4065	91	28	notice	notice	NOUN
inlawrev-4065	91	29	to	to	PART
inlawrev-4065	91	30	obtain	obtain	VERB
inlawrev-4065	91	31	review	review	NOUN
inlawrev-4065	91	32	of	of	ADP
inlawrev-4065	91	33	tangible	tangible	ADJ
inlawrev-4065	91	34	personal	personal	ADJ
inlawrev-4065	91	35	property	property	NOUN
inlawrev-4065	91	36	by	by	ADP
inlawrev-4065	91	37	the	the	DET
inlawrev-4065	91	38	county	county	NOUN
inlawrev-4065	91	39	board	board	NOUN
inlawrev-4065	91	40	no	no	ADV
inlawrev-4065	91	41	later	later	ADV
inlawrev-4065	91	42	than	than	SCONJ
inlawrev-4065	91	43	may	may	AUX
inlawrev-4065	91	44	10	10	NUM
inlawrev-4065	91	45	or	or	CCONJ
inlawrev-4065	91	46	forty	forty	NUM
inlawrev-4065	91	47	-	-	PUNCT
inlawrev-4065	91	48	five	five	NUM
inlawrev-4065	91	49	days	day	NOUN
inlawrev-4065	91	50	after	after	SCONJ
inlawrev-4065	91	51	the	the	DET
inlawrev-4065	91	52	tax	tax	NOUN
inlawrev-4065	91	53	statement	statement	NOUN
inlawrev-4065	91	54	is	be	AUX
inlawrev-4065	91	55	mailed	mail	VERB
inlawrev-4065	91	56	by	by	ADP
inlawrev-4065	91	57	the	the	DET
inlawrev-4065	91	58	county	county	NOUN
inlawrev-4065	91	59	treasurer	treasurer	NOUN
inlawrev-4065	91	60	regardless	regardless	ADV
inlawrev-4065	91	61	of	of	ADP
inlawrev-4065	91	62	whether	whether	SCONJ
inlawrev-4065	91	63	or	or	CCONJ
inlawrev-4065	91	64	not	not	PART
inlawrev-4065	91	65	the	the	DET
inlawrev-4065	91	66	assessing	assess	VERB
inlawrev-4065	91	67	official	official	NOUN
inlawrev-4065	91	68	changed	change	VERB
inlawrev-4065	91	69	the	the	DET
inlawrev-4065	91	70	assessment.^^	assessment.^^	NUM
inlawrev-4065	91	71	finally	finally	ADV
inlawrev-4065	91	72	,	,	PUNCT
inlawrev-4065	91	73	the	the	DET
inlawrev-4065	91	74	ga	ga	PROPN
inlawrev-4065	91	75	amended	amend	VERB
inlawrev-4065	91	76	ic	ic	PROPN
inlawrev-4065	91	77	6	6	NUM
inlawrev-4065	91	78	-	-	SYM
inlawrev-4065	91	79	1.1	1.1	NUM
inlawrev-4065	91	80	-	-	PUNCT
inlawrev-4065	91	81	22	22	NUM
inlawrev-4065	91	82	-	-	SYM
inlawrev-4065	91	83	8.1	8.1	NUM
inlawrev-4065	91	84	to	to	PART
inlawrev-4065	91	85	require	require	VERB
inlawrev-4065	91	86	the	the	DET
inlawrev-4065	91	87	county	county	NOUN
inlawrev-4065	91	88	treasurer	treasurer	NOUN
inlawrev-4065	91	89	to	to	PART
inlawrev-4065	91	90	include	include	VERB
inlawrev-4065	91	91	an	an	DET
inlawrev-4065	91	92	explanation	explanation	NOUN
inlawrev-4065	91	93	that	that	SCONJ
inlawrev-4065	91	94	a	a	DET
inlawrev-4065	91	95	property	property	NOUN
inlawrev-4065	91	96	tax	tax	NOUN
inlawrev-4065	91	97	appeal	appeal	NOUN
inlawrev-4065	91	98	"	"	PUNCT
inlawrev-4065	91	99	requires	require	VERB
inlawrev-4065	91	100	evidence	evidence	NOUN
inlawrev-4065	91	101	relevant	relevant	ADJ
inlawrev-4065	91	102	to	to	ADP
inlawrev-4065	91	103	the	the	DET
inlawrev-4065	91	104	true	true	ADJ
inlawrev-4065	91	105	tax	tax	NOUN
inlawrev-4065	91	106	value	value	NOUN
inlawrev-4065	91	107	of	of	ADP
inlawrev-4065	91	108	the	the	DET
inlawrev-4065	91	109	taxpayer	taxpayer	NOUN
inlawrev-4065	91	110	's	's	PART
inlawrev-4065	91	111	property	property	NOUN
inlawrev-4065	91	112	as	as	ADP
inlawrev-4065	91	113	of	of	ADP
inlawrev-4065	91	114	the	the	DET
inlawrev-4065	91	115	assessment	assessment	NOUN
inlawrev-4065	91	116	date	date	NOUN
inlawrev-4065	91	117	.	.	PUNCT
inlawrev-4065	92	1	"^^	"^^	PROPN
inlawrev-4065	92	2	b.	b.	PROPN
inlawrev-4065	92	3	sales	sale	NOUN
inlawrev-4065	92	4	and	and	CCONJ
inlawrev-4065	92	5	use	use	VERB
inlawrev-4065	92	6	tax	tax	NOUN
inlawrev-4065	92	7	the	the	DET
inlawrev-4065	92	8	ga	ga	PROPN
inlawrev-4065	92	9	made	make	VERB
inlawrev-4065	92	10	a	a	DET
inlawrev-4065	92	11	number	number	NOUN
inlawrev-4065	92	12	of	of	ADP
inlawrev-4065	92	13	minor	minor	ADJ
inlawrev-4065	92	14	changes	change	NOUN
inlawrev-4065	92	15	to	to	ADP
inlawrev-4065	92	16	the	the	DET
inlawrev-4065	92	17	indiana	indiana	PROPN
inlawrev-4065	92	18	code	code	PROPN
inlawrev-4065	92	19	with	with	ADP
inlawrev-4065	92	20	regard	regard	NOUN
inlawrev-4065	92	21	to	to	ADP
inlawrev-4065	92	22	indiana	indiana	PROPN
inlawrev-4065	92	23	's	's	PART
inlawrev-4065	92	24	sales	sale	NOUN
inlawrev-4065	92	25	and	and	CCONJ
inlawrev-4065	92	26	use	use	VERB
inlawrev-4065	92	27	taxes	taxis	NOUN
inlawrev-4065	92	28	.	.	PUNCT
inlawrev-4065	93	1	the	the	DET
inlawrev-4065	93	2	ga	ga	PROPN
inlawrev-4065	93	3	made	make	VERB
inlawrev-4065	93	4	some	some	DET
inlawrev-4065	93	5	changes	change	NOUN
inlawrev-4065	93	6	to	to	PART
inlawrev-4065	93	7	ensure	ensure	VERB
inlawrev-4065	93	8	that	that	SCONJ
inlawrev-4065	93	9	indiana	indiana	PROPN
inlawrev-4065	93	10	complied	comply	VERB
inlawrev-4065	93	11	with	with	ADP
inlawrev-4065	93	12	the	the	DET
inlawrev-4065	93	13	streamlined	streamlined	ADJ
inlawrev-4065	93	14	sales	sale	NOUN
inlawrev-4065	93	15	and	and	CCONJ
inlawrev-4065	93	16	use	use	VERB
inlawrev-4065	93	17	tax	tax	NOUN
inlawrev-4065	93	18	agreement	agreement	NOUN
inlawrev-4065	93	19	of	of	ADP
inlawrev-4065	93	20	which	which	PRON
inlawrev-4065	93	21	indiana	indiana	PROPN
inlawrev-4065	93	22	is	be	AUX
inlawrev-4065	93	23	a	a	DET
inlawrev-4065	93	24	full	full	ADJ
inlawrev-4065	93	25	member	member	NOUN
inlawrev-4065	93	26	,	,	PUNCT
inlawrev-4065	93	27	while	while	SCONJ
inlawrev-4065	93	28	other	other	ADJ
inlawrev-4065	93	29	changes	change	NOUN
inlawrev-4065	93	30	were	be	AUX
inlawrev-4065	93	31	administrative	administrative	ADJ
inlawrev-4065	93	32	in	in	ADP
inlawrev-4065	93	33	nature	nature	NOUN
inlawrev-4065	93	34	.	.	PUNCT
inlawrev-4065	94	1	with	with	ADP
inlawrev-4065	94	2	regard	regard	NOUN
inlawrev-4065	94	3	to	to	ADP
inlawrev-4065	94	4	the	the	DET
inlawrev-4065	94	5	streamlined	streamlined	ADJ
inlawrev-4065	94	6	sales	sale	NOUN
inlawrev-4065	94	7	and	and	CCONJ
inlawrev-4065	94	8	use	use	VERB
inlawrev-4065	94	9	tax	tax	NOUN
inlawrev-4065	94	10	agreement	agreement	NOUN
inlawrev-4065	94	11	,	,	PUNCT
inlawrev-4065	94	12	the	the	DET
inlawrev-4065	94	13	ga	ga	PROPN
inlawrev-4065	94	14	changed	change	VERB
inlawrev-4065	94	15	the	the	DET
inlawrev-4065	94	16	sales	sale	NOUN
inlawrev-4065	94	17	tax	tax	NOUN
inlawrev-4065	94	18	definition	definition	NOUN
inlawrev-4065	94	19	of	of	ADP
inlawrev-4065	94	20	"	"	PUNCT
inlawrev-4065	94	21	gross	gross	ADJ
inlawrev-4065	94	22	retail	retail	ADJ
inlawrev-4065	94	23	income	income	NOUN
inlawrev-4065	94	24	"	"	PUNCT
inlawrev-4065	94	25	to	to	PART
inlawrev-4065	94	26	coincide	coincide	VERB
inlawrev-4065	94	27	with	with	ADP
inlawrev-4065	94	28	the	the	DET
inlawrev-4065	94	29	agreement.^^	agreement.^^	NOUN
inlawrev-4065	94	30	the	the	DET
inlawrev-4065	94	31	ga	ga	PROPN
inlawrev-4065	94	32	also	also	ADV
inlawrev-4065	94	33	amended	amend	VERB
inlawrev-4065	94	34	ic	ic	PROPN
inlawrev-4065	94	35	6	6	NUM
inlawrev-4065	94	36	-	-	SYM
inlawrev-4065	94	37	2.5	2.5	NUM
inlawrev-4065	94	38	-	-	PUNCT
inlawrev-4065	94	39	3	3	NUM
inlawrev-4065	94	40	-	-	SYM
inlawrev-4065	94	41	6	6	NUM
inlawrev-4065	94	42	to	to	PART
inlawrev-4065	94	43	make	make	VERB
inlawrev-4065	94	44	watercraft	watercraft	NOUN
inlawrev-4065	94	45	that	that	PRON
inlawrev-4065	94	46	are	be	AUX
inlawrev-4065	94	47	documented	document	VERB
inlawrev-4065	94	48	vessels	vessel	NOUN
inlawrev-4065	94	49	and	and	CCONJ
inlawrev-4065	94	50	registered	register	VERB
inlawrev-4065	94	51	with	with	ADP
inlawrev-4065	94	52	the	the	DET
inlawrev-4065	94	53	coast	coast	PROPN
inlawrev-4065	94	54	guard	guard	PROPN
inlawrev-4065	94	55	subject	subject	ADJ
inlawrev-4065	94	56	to	to	ADP
inlawrev-4065	94	57	the	the	DET
inlawrev-4065	94	58	use	use	NOUN
inlawrev-4065	94	59	tax.^^	tax.^^	ADP
inlawrev-4065	94	60	the	the	DET
inlawrev-4065	94	61	ga	ga	PROPN
inlawrev-4065	94	62	amended	amend	VERB
inlawrev-4065	94	63	ic	ic	PROPN
inlawrev-4065	94	64	6	6	NUM
inlawrev-4065	94	65	-	-	SYM
inlawrev-4065	94	66	2.5	2.5	NUM
inlawrev-4065	94	67	-	-	PUNCT
inlawrev-4065	94	68	5	5	NUM
inlawrev-4065	94	69	-	-	SYM
inlawrev-4065	94	70	8	8	NUM
inlawrev-4065	94	71	to	to	PART
inlawrev-4065	94	72	require	require	VERB
inlawrev-4065	94	73	that	that	SCONJ
inlawrev-4065	94	74	aircraft	aircraft	NOUN
inlawrev-4065	94	75	lease	lease	NOUN
inlawrev-4065	94	76	revenue	revenue	NOUN
inlawrev-4065	94	77	must	must	AUX
inlawrev-4065	94	78	equal	equal	VERB
inlawrev-4065	94	79	7.5	7.5	NUM
inlawrev-4065	94	80	%	%	NOUN
inlawrev-4065	94	81	ofthe	ofthe	NOUN
inlawrev-4065	94	82	value	value	NOUN
inlawrev-4065	94	83	ofthe	ofthe	NOUN
inlawrev-4065	94	84	aircraft	aircraft	NOUN
inlawrev-4065	94	85	,	,	PUNCT
inlawrev-4065	94	86	but	but	CCONJ
inlawrev-4065	94	87	ifthe	ifthe	PROPN
inlawrev-4065	94	88	leased	lease	VERB
inlawrev-4065	94	89	aircraft	aircraft	NOUN
inlawrev-4065	94	90	is	be	AUX
inlawrev-4065	94	91	predominately	predominately	ADV
inlawrev-4065	94	92	used	use	VERB
inlawrev-4065	94	93	in	in	ADP
inlawrev-4065	94	94	public	public	ADJ
inlawrev-4065	94	95	transportation	transportation	NOUN
inlawrev-4065	94	96	,	,	PUNCT
inlawrev-4065	94	97	it	it	PRON
inlawrev-4065	94	98	is	be	AUX
inlawrev-4065	94	99	exempt	exempt	ADJ
inlawrev-4065	94	100	from	from	ADP
inlawrev-4065	94	101	the	the	DET
inlawrev-4065	94	102	sales	sale	NOUN
inlawrev-4065	94	103	tax.^^	tax.^^	ADP
inlawrev-4065	94	104	this	this	DET
inlawrev-4065	94	105	provision	provision	NOUN
inlawrev-4065	94	106	applies	apply	VERB
inlawrev-4065	94	107	retroactively	retroactively	ADV
inlawrev-4065	94	108	to	to	ADP
inlawrev-4065	94	109	january	january	PROPN
inlawrev-4065	94	110	1	1	NUM
inlawrev-4065	94	111	,	,	PUNCT
inlawrev-4065	94	112	2008."^^	2008."^^	NUM
inlawrev-4065	94	113	the	the	DET
inlawrev-4065	94	114	ga	ga	PROPN
inlawrev-4065	94	115	also	also	ADV
inlawrev-4065	94	116	amended	amend	VERB
inlawrev-4065	94	117	ic	ic	PROPN
inlawrev-4065	94	118	6	6	NUM
inlawrev-4065	94	119	-	-	SYM
inlawrev-4065	94	120	2.5	2.5	NUM
inlawrev-4065	94	121	-	-	PUNCT
inlawrev-4065	94	122	5	5	NUM
inlawrev-4065	94	123	-	-	SYM
inlawrev-4065	94	124	13	13	NUM
inlawrev-4065	94	125	to	to	PART
inlawrev-4065	94	126	provide	provide	VERB
inlawrev-4065	94	127	a	a	DET
inlawrev-4065	94	128	sales	sale	NOUN
inlawrev-4065	94	129	tax	tax	NOUN
inlawrev-4065	94	130	exemption	exemption	NOUN
inlawrev-4065	94	131	for	for	ADP
inlawrev-4065	94	132	cable	cable	NOUN
inlawrev-4065	94	133	equipment	equipment	NOUN
inlawrev-4065	94	134	used	use	VERB
inlawrev-4065	94	135	at	at	ADP
inlawrev-4065	94	136	a	a	DET
inlawrev-4065	94	137	headend	headend	NOUN
inlawrev-4065	94	138	or	or	CCONJ
inlawrev-4065	94	139	similar	similar	ADJ
inlawrev-4065	94	140	facility	facility	NOUN
inlawrev-4065	94	141	operated	operate	VERB
inlawrev-4065	94	142	by	by	ADP
inlawrev-4065	94	143	a	a	DET
inlawrev-4065	94	144	person	person	NOUN
inlawrev-4065	94	145	furnishing	furnish	VERB
inlawrev-4065	94	146	video	video	NOUN
inlawrev-4065	94	147	services	service	NOUN
inlawrev-4065	94	148	.	.	PUNCT
inlawrev-4065	95	1	"^^	"^^	VERB
inlawrev-4065	95	2	in	in	ADP
inlawrev-4065	95	3	addition	addition	NOUN
inlawrev-4065	95	4	,	,	PUNCT
inlawrev-4065	95	5	the	the	DET
inlawrev-4065	95	6	ga	ga	PROPN
inlawrev-4065	95	7	amended	amend	VERB
inlawrev-4065	95	8	ic	ic	PROPN
inlawrev-4065	95	9	6	6	NUM
inlawrev-4065	95	10	-	-	SYM
inlawrev-4065	95	11	2.5	2.5	NUM
inlawrev-4065	95	12	-	-	PUNCT
inlawrev-4065	95	13	5	5	NUM
inlawrev-4065	95	14	-	-	SYM
inlawrev-4065	95	15	18	18	NUM
inlawrev-4065	95	16	and	and	CCONJ
inlawrev-4065	95	17	6	6	NUM
inlawrev-4065	95	18	-	-	SYM
inlawrev-4065	95	19	2.5	2.5	NUM
inlawrev-4065	95	20	-	-	PUNCT
inlawrev-4065	95	21	5	5	NUM
inlawrev-4065	95	22	-	-	SYM
inlawrev-4065	95	23	19.5	19.5	NUM
inlawrev-4065	95	24	to	to	PART
inlawrev-4065	95	25	allow	allow	VERB
inlawrev-4065	95	26	for	for	ADP
inlawrev-4065	95	27	a	a	DET
inlawrev-4065	95	28	sales	sale	NOUN
inlawrev-4065	95	29	tax	tax	NOUN
inlawrev-4065	95	30	exemption	exemption	NOUN
inlawrev-4065	95	31	for	for	ADP
inlawrev-4065	95	32	glucose	glucose	NOUN
inlawrev-4065	95	33	-	-	PUNCT
inlawrev-4065	95	34	monitoring	monitor	VERB
inlawrev-4065	95	35	equipment	equipment	NOUN
inlawrev-4065	95	36	and	and	CCONJ
inlawrev-4065	95	37	devices	device	NOUN
inlawrev-4065	95	38	whether	whether	SCONJ
inlawrev-4065	95	39	or	or	CCONJ
inlawrev-4065	95	40	not	not	PART
inlawrev-4065	95	41	the	the	DET
inlawrev-4065	95	42	items	item	NOUN
inlawrev-4065	95	43	are	be	AUX
inlawrev-4065	95	44	prescribed	prescribe	VERB
inlawrev-4065	95	45	for	for	ADP
inlawrev-4065	95	46	the	the	DET
inlawrev-4065	95	47	patient	patient	NOUN
inlawrev-4065	95	48	.	.	PUNCT
inlawrev-4065	96	1	"*^	"*^	PROPN
inlawrev-4065	97	1	the	the	DET
inlawrev-4065	97	2	ga	ga	PROPN
inlawrev-4065	97	3	also	also	ADV
inlawrev-4065	97	4	repealed	repeal	VERB
inlawrev-4065	97	5	the	the	DET
inlawrev-4065	97	6	sales	sale	NOUN
inlawrev-4065	97	7	tax	tax	NOUN
inlawrev-4065	97	8	exemption	exemption	NOUN
inlawrev-4065	97	9	for	for	ADP
inlawrev-4065	97	10	media	media	NOUN
inlawrev-4065	97	11	production	production	NOUN
inlawrev-4065	97	12	expenditures	expenditure	NOUN
inlawrev-4065	97	13	.	.	PUNCT
inlawrev-4065	98	1	"^^	"^^	VERB
inlawrev-4065	98	2	in	in	ADP
inlawrev-4065	98	3	an	an	DET
inlawrev-4065	98	4	effort	effort	NOUN
inlawrev-4065	98	5	to	to	PART
inlawrev-4065	98	6	take	take	VERB
inlawrev-4065	98	7	advantage	advantage	NOUN
inlawrev-4065	98	8	ofnew	ofnew	ADJ
inlawrev-4065	98	9	technology	technology	NOUN
inlawrev-4065	98	10	,	,	PUNCT
inlawrev-4065	98	11	the	the	DET
inlawrev-4065	98	12	ga	ga	PROPN
inlawrev-4065	98	13	amended	amend	VERB
inlawrev-4065	98	14	ic	ic	PROPN
inlawrev-4065	98	15	6	6	NUM
inlawrev-4065	98	16	-	-	NUM
inlawrev-4065	98	17	2.56	2.56	NUM
inlawrev-4065	98	18	-	-	PUNCT
inlawrev-4065	98	19	1	1	NUM
inlawrev-4065	98	20	to	to	PART
inlawrev-4065	98	21	require	require	VERB
inlawrev-4065	98	22	retailers	retailer	NOUN
inlawrev-4065	98	23	that	that	PRON
inlawrev-4065	98	24	register	register	VERB
inlawrev-4065	98	25	as	as	ADP
inlawrev-4065	98	26	retail	retail	ADJ
inlawrev-4065	98	27	merchants	merchant	NOUN
inlawrev-4065	98	28	after	after	ADP
inlawrev-4065	98	29	december	december	PROPN
inlawrev-4065	98	30	3	3	NUM
inlawrev-4065	98	31	1	1	NUM
inlawrev-4065	98	32	,	,	PUNCT
inlawrev-4065	98	33	2009	2009	NUM
inlawrev-4065	98	34	,	,	PUNCT
inlawrev-4065	98	35	to	to	PART
inlawrev-4065	98	36	file	file	VERB
inlawrev-4065	98	37	returns	return	NOUN
inlawrev-4065	98	38	and	and	CCONJ
inlawrev-4065	98	39	remit	remit	VERB
inlawrev-4065	98	40	sales	sale	NOUN
inlawrev-4065	98	41	and	and	CCONJ
inlawrev-4065	98	42	use	use	VERB
inlawrev-4065	98	43	tax	tax	NOUN
inlawrev-4065	98	44	payments	payment	NOUN
inlawrev-4065	98	45	through	through	ADP
inlawrev-4065	98	46	the	the	DET
inlawrev-4065	98	47	department	department	NOUN
inlawrev-4065	98	48	's	's	PART
inlawrev-4065	98	49	online	online	ADJ
inlawrev-4065	98	50	tax	tax	NOUN
inlawrev-4065	98	51	filing	filing	NOUN
inlawrev-4065	98	52	system	system	NOUN
inlawrev-4065	98	53	(	(	PUNCT
inlawrev-4065	98	54	intax).'^	intax).'^	NOUN
inlawrev-4065	98	55	'	'	PART
inlawrev-4065	98	56	*	*	PUNCT
inlawrev-4065	98	57	along	along	ADP
inlawrev-4065	98	58	this	this	DET
inlawrev-4065	98	59	same	same	ADJ
inlawrev-4065	98	60	line	line	NOUN
inlawrev-4065	98	61	,	,	PUNCT
inlawrev-4065	98	62	the	the	DET
inlawrev-4065	98	63	ga	ga	PROPN
inlawrev-4065	98	64	amended	amend	VERB
inlawrev-4065	98	65	ic	ic	PROPN
inlawrev-4065	98	66	635	635	NUM
inlawrev-4065	98	67	.	.	PUNCT
inlawrev-4065	99	1	i	i	PRON
inlawrev-4065	99	2	d.	d.	PROPN
inlawrev-4065	99	3	at	at	ADP
inlawrev-4065	99	4	1367	1367	NUM
inlawrev-4065	99	5	.	.	PUNCT
inlawrev-4065	100	1	36	36	NUM
inlawrev-4065	100	2	.	.	PUNCT
inlawrev-4065	101	1	i	i	PRON
inlawrev-4065	101	2	d.	d.	PROPN
inlawrev-4065	101	3	at	at	ADP
inlawrev-4065	101	4	1374	1374	NUM
inlawrev-4065	101	5	-	-	SYM
inlawrev-4065	101	6	75	75	NUM
inlawrev-4065	101	7	.	.	PUNCT
inlawrev-4065	102	1	37	37	NUM
inlawrev-4065	102	2	.	.	PUNCT
inlawrev-4065	103	1	i	i	PRON
inlawrev-4065	103	2	d	d	PROPN
inlawrev-4065	103	3	at	at	ADP
inlawrev-4065	103	4	2468	2468	NUM
inlawrev-4065	103	5	-	-	SYM
inlawrev-4065	103	6	70	70	NUM
inlawrev-4065	103	7	.	.	PUNCT
inlawrev-4065	104	1	38	38	NUM
inlawrev-4065	104	2	.	.	PUNCT
inlawrev-4065	105	1	i	i	PRON
inlawrev-4065	105	2	d	d	PROPN
inlawrev-4065	105	3	at	at	ADP
inlawrev-4065	105	4	2470	2470	NUM
inlawrev-4065	105	5	.	.	PUNCT
inlawrev-4065	106	1	39	39	NUM
inlawrev-4065	106	2	.	.	PUNCT
inlawrev-4065	107	1	i	i	PRON
inlawrev-4065	107	2	d	d	PROPN
inlawrev-4065	107	3	at	at	ADP
inlawrev-4065	107	4	2472	2472	NUM
inlawrev-4065	107	5	.	.	PUNCT
inlawrev-4065	108	1	40	40	NUM
inlawrev-4065	108	2	.	.	PUNCT
inlawrev-4065	109	1	i	i	PRON
inlawrev-4065	109	2	d	d	PROPN
inlawrev-4065	109	3	41	41	NUM
inlawrev-4065	109	4	.	.	PUNCT
inlawrev-4065	110	1	i	i	PRON
inlawrev-4065	110	2	d	d	PROPN
inlawrev-4065	110	3	at	at	ADP
inlawrev-4065	110	4	2473	2473	NUM
inlawrev-4065	110	5	-	-	SYM
inlawrev-4065	110	6	74	74	NUM
inlawrev-4065	110	7	.	.	PUNCT
inlawrev-4065	111	1	42	42	NUM
inlawrev-4065	111	2	.	.	PUNCT
inlawrev-4065	112	1	i	i	PRON
inlawrev-4065	112	2	d	d	PROPN
inlawrev-4065	112	3	at	at	ADP
inlawrev-4065	112	4	2474	2474	NUM
inlawrev-4065	112	5	-	-	SYM
inlawrev-4065	112	6	75	75	NUM
inlawrev-4065	112	7	.	.	PUNCT
inlawrev-4065	113	1	43	43	NUM
inlawrev-4065	113	2	.	.	PUNCT
inlawrev-4065	114	1	i	i	PRON
inlawrev-4065	114	2	d	d	PROPN
inlawrev-4065	114	3	at	at	ADP
inlawrev-4065	114	4	2855	2855	NUM
inlawrev-4065	114	5	.	.	PUNCT
inlawrev-4065	115	1	44	44	NUM
inlawrev-4065	115	2	.	.	PUNCT
inlawrev-4065	116	1	i	i	PRON
inlawrev-4065	116	2	d	d	PROPN
inlawrev-4065	116	3	at	at	ADP
inlawrev-4065	116	4	2476	2476	NUM
inlawrev-4065	116	5	.	.	PUNCT
inlawrev-4065	117	1	1	1	NUM
inlawrev-4065	117	2	004	004	NUM
inlawrev-4065	117	3	indiana	indiana	PROPN
inlawrev-4065	117	4	law	law	PROPN
inlawrev-4065	117	5	review	review	NOUN
inlawrev-4065	117	6	[	[	X
inlawrev-4065	117	7	vol	vol	NOUN
inlawrev-4065	117	8	.	.	PUNCT
inlawrev-4065	117	9	43	43	NUM
inlawrev-4065	117	10	:	:	PUNCT
inlawrev-4065	117	11	999	999	NUM
inlawrev-4065	117	12	2.5	2.5	NUM
inlawrev-4065	117	13	-	-	PUNCT
inlawrev-4065	117	14	7	7	NUM
inlawrev-4065	117	15	-	-	SYM
inlawrev-4065	117	16	10	10	NUM
inlawrev-4065	117	17	to	to	PART
inlawrev-4065	117	18	require	require	VERB
inlawrev-4065	117	19	taxpayers	taxpayer	NOUN
inlawrev-4065	117	20	that	that	PRON
inlawrev-4065	117	21	collect	collect	VERB
inlawrev-4065	117	22	prepaid	prepay	VERB
inlawrev-4065	117	23	sales	sale	NOUN
inlawrev-4065	117	24	tax	tax	NOUN
inlawrev-4065	117	25	from	from	ADP
inlawrev-4065	117	26	motor	motor	NOUN
inlawrev-4065	117	27	fuel	fuel	NOUN
inlawrev-4065	117	28	retailers	retailer	NOUN
inlawrev-4065	117	29	to	to	PART
inlawrev-4065	117	30	make	make	VERB
inlawrev-4065	117	31	their	their	PRON
inlawrev-4065	117	32	semi	semi	ADJ
inlawrev-4065	117	33	-	-	ADJ
inlawrev-4065	117	34	monthly	monthly	ADJ
inlawrev-4065	117	35	remittance	remittance	NOUN
inlawrev-4065	117	36	and	and	CCONJ
inlawrev-4065	117	37	reporting	reporting	NOUN
inlawrev-4065	117	38	of	of	ADP
inlawrev-4065	117	39	sales	sale	NOUN
inlawrev-4065	117	40	and	and	CCONJ
inlawrev-4065	117	41	use	use	VERB
inlawrev-4065	117	42	taxes	taxis	NOUN
inlawrev-4065	117	43	through	through	ADP
inlawrev-4065	117	44	the	the	DET
inlawrev-4065	117	45	department	department	NOUN
inlawrev-4065	117	46	's	's	PART
inlawrev-4065	117	47	electronic	electronic	ADJ
inlawrev-4065	117	48	filing	filing	NOUN
inlawrev-4065	117	49	system	system	NOUN
inlawrev-4065	117	50	.	.	PUNCT
inlawrev-4065	118	1	"^^	"^^	PROPN
inlawrev-4065	118	2	the	the	DET
inlawrev-4065	118	3	ga	ga	PROPN
inlawrev-4065	118	4	added	add	VERB
inlawrev-4065	118	5	ic	ic	PROPN
inlawrev-4065	118	6	6	6	NUM
inlawrev-4065	118	7	-	-	SYM
inlawrev-4065	118	8	2.5	2.5	NUM
inlawrev-4065	118	9	-	-	PUNCT
inlawrev-4065	118	10	6	6	NUM
inlawrev-4065	118	11	-	-	SYM
inlawrev-4065	118	12	17	17	NUM
inlawrev-4065	118	13	to	to	PART
inlawrev-4065	118	14	require	require	VERB
inlawrev-4065	118	15	a	a	DET
inlawrev-4065	118	16	retail	retail	ADJ
inlawrev-4065	118	17	merchant	merchant	NOUN
inlawrev-4065	118	18	that	that	PRON
inlawrev-4065	118	19	is	be	AUX
inlawrev-4065	118	20	a	a	DET
inlawrev-4065	118	21	consignee	consignee	NOUN
inlawrev-4065	118	22	to	to	PART
inlawrev-4065	118	23	collect	collect	VERB
inlawrev-4065	118	24	and	and	CCONJ
inlawrev-4065	118	25	remit	remit	VERB
inlawrev-4065	118	26	the	the	DET
inlawrev-4065	118	27	sales	sale	NOUN
inlawrev-4065	118	28	tax	tax	NOUN
inlawrev-4065	118	29	based	base	VERB
inlawrev-4065	118	30	on	on	ADP
inlawrev-4065	118	31	the	the	DET
inlawrev-4065	118	32	gross	gross	ADJ
inlawrev-4065	118	33	retail	retail	ADJ
inlawrev-4065	118	34	income	income	NOUN
inlawrev-4065	118	35	of	of	ADP
inlawrev-4065	118	36	the	the	DET
inlawrev-4065	118	37	consignment	consignment	NOUN
inlawrev-4065	118	38	sale	sale	NOUN
inlawrev-4065	118	39	.	.	PUNCT
inlawrev-4065	119	1	"^^	"^^	PROPN
inlawrev-4065	119	2	in	in	ADP
inlawrev-4065	119	3	an	an	DET
inlawrev-4065	119	4	effort	effort	NOUN
inlawrev-4065	119	5	to	to	PART
inlawrev-4065	119	6	both	both	PRON
inlawrev-4065	119	7	encourage	encourage	VERB
inlawrev-4065	119	8	alternative	alternative	ADJ
inlawrev-4065	119	9	fuel	fuel	NOUN
inlawrev-4065	119	10	use	use	NOUN
inlawrev-4065	119	11	and	and	CCONJ
inlawrev-4065	119	12	offer	offer	VERB
inlawrev-4065	119	13	the	the	DET
inlawrev-4065	119	14	state	state	NOUN
inlawrev-4065	119	15	budget	budget	NOUN
inlawrev-4065	119	16	agency	agency	NOUN
inlawrev-4065	119	17	some	some	DET
inlawrev-4065	119	18	flexibility	flexibility	NOUN
inlawrev-4065	119	19	,	,	PUNCT
inlawrev-4065	119	20	the	the	DET
inlawrev-4065	119	21	ga	ga	PROPN
inlawrev-4065	119	22	amended	amend	VERB
inlawrev-4065	119	23	ic	ic	PROPN
inlawrev-4065	119	24	6	6	NUM
inlawrev-4065	119	25	-	-	SYM
inlawrev-4065	119	26	2.5	2.5	NUM
inlawrev-4065	119	27	-	-	PUNCT
inlawrev-4065	119	28	7	7	NUM
inlawrev-4065	119	29	-	-	SYM
inlawrev-4065	119	30	5	5	NUM
inlawrev-4065	119	31	to	to	PART
inlawrev-4065	119	32	eliminate	eliminate	VERB
inlawrev-4065	119	33	the	the	DET
inlawrev-4065	119	34	$	$	SYM
inlawrev-4065	119	35	1	1	NUM
inlawrev-4065	119	36	million	million	NUM
inlawrev-4065	119	37	annual	annual	ADJ
inlawrev-4065	119	38	cap	cap	NOUN
inlawrev-4065	119	39	on	on	ADP
inlawrev-4065	119	40	the	the	DET
inlawrev-4065	119	41	e85	e85	NOUN
inlawrev-4065	119	42	deduction	deduction	NOUN
inlawrev-4065	119	43	that	that	PRON
inlawrev-4065	119	44	may	may	AUX
inlawrev-4065	119	45	be	be	AUX
inlawrev-4065	119	46	claimed	claim	VERB
inlawrev-4065	119	47	and	and	CCONJ
inlawrev-4065	119	48	allow	allow	VERB
inlawrev-4065	119	49	the	the	DET
inlawrev-4065	119	50	state	state	NOUN
inlawrev-4065	119	51	budget	budget	NOUN
inlawrev-4065	119	52	agency	agency	NOUN
inlawrev-4065	119	53	to	to	PART
inlawrev-4065	119	54	determine	determine	VERB
inlawrev-4065	119	55	the	the	DET
inlawrev-4065	119	56	amount	amount	NOUN
inlawrev-4065	119	57	ofthe	ofthe	PRON
inlawrev-4065	119	58	annual	annual	ADJ
inlawrev-4065	119	59	cap	cap	NOUN
inlawrev-4065	119	60	.	.	PUNCT
inlawrev-4065	120	1	"*^	"*^	NOUN
inlawrev-4065	121	1	the	the	DET
inlawrev-4065	121	2	statute	statute	NOUN
inlawrev-4065	121	3	requires	require	VERB
inlawrev-4065	121	4	the	the	DET
inlawrev-4065	121	5	agency—^before	agency—^before	PROPN
inlawrev-4065	121	6	august	august	PROPN
inlawrev-4065	121	7	1	1	NUM
inlawrev-4065	121	8	of	of	ADP
inlawrev-4065	121	9	each	each	DET
inlawrev-4065	121	10	year—^to	year—^to	NOUN
inlawrev-4065	121	11	estimate	estimate	VERB
inlawrev-4065	121	12	whether	whether	SCONJ
inlawrev-4065	121	13	there	there	PRON
inlawrev-4065	121	14	are	be	VERB
inlawrev-4065	121	15	sufficient	sufficient	ADJ
inlawrev-4065	121	16	funds	fund	NOUN
inlawrev-4065	121	17	available	available	ADJ
inlawrev-4065	121	18	to	to	PART
inlawrev-4065	121	19	provide	provide	VERB
inlawrev-4065	121	20	the	the	DET
inlawrev-4065	121	21	deduction	deduction	NOUN
inlawrev-4065	121	22	and	and	CCONJ
inlawrev-4065	121	23	,	,	PUNCT
inlawrev-4065	121	24	if	if	SCONJ
inlawrev-4065	121	25	there	there	PRON
inlawrev-4065	121	26	are	be	VERB
inlawrev-4065	121	27	not	not	PART
inlawrev-4065	121	28	,	,	PUNCT
inlawrev-4065	121	29	the	the	DET
inlawrev-4065	121	30	program	program	NOUN
inlawrev-4065	121	31	can	can	AUX
inlawrev-4065	121	32	be	be	AUX
inlawrev-4065	121	33	suspended	suspend	VERB
inlawrev-4065	121	34	for	for	ADP
inlawrev-4065	121	35	the	the	DET
inlawrev-4065	121	36	subsequent	subsequent	ADJ
inlawrev-4065	121	37	calendar	calendar	NOUN
inlawrev-4065	121	38	year	year	NOUN
inlawrev-4065	121	39	.	.	PUNCT
inlawrev-4065	122	1	"^^	"^^	AUX
inlawrev-4065	122	2	the	the	DET
inlawrev-4065	122	3	e85	e85	NOUN
inlawrev-4065	122	4	deduction	deduction	NOUN
inlawrev-4065	122	5	will	will	AUX
inlawrev-4065	122	6	be	be	AUX
inlawrev-4065	122	7	granted	grant	VERB
inlawrev-4065	122	8	only	only	ADV
inlawrev-4065	122	9	for	for	ADP
inlawrev-4065	122	10	retail	retail	ADJ
inlawrev-4065	122	11	sales	sale	NOUN
inlawrev-4065	122	12	occurring	occur	VERB
inlawrev-4065	122	13	from	from	ADP
inlawrev-4065	122	14	january	january	PROPN
inlawrev-4065	122	15	1	1	NUM
inlawrev-4065	122	16	through	through	ADP
inlawrev-4065	122	17	march	march	PROPN
inlawrev-4065	122	18	3	3	NUM
inlawrev-4065	122	19	1	1	NUM
inlawrev-4065	122	20	of	of	ADP
inlawrev-4065	122	21	a	a	DET
inlawrev-4065	122	22	calendar	calendar	NOUN
inlawrev-4065	122	23	year	year	NOUN
inlawrev-4065	122	24	.	.	PUNCT
inlawrev-4065	123	1	"^^	"^^	VERB
inlawrev-4065	123	2	the	the	DET
inlawrev-4065	123	3	state	state	NOUN
inlawrev-4065	123	4	budget	budget	NOUN
inlawrev-4065	123	5	agency	agency	NOUN
inlawrev-4065	123	6	has	have	VERB
inlawrev-4065	123	7	authority	authority	NOUN
inlawrev-4065	123	8	to	to	PART
inlawrev-4065	123	9	suspend	suspend	VERB
inlawrev-4065	123	10	the	the	DET
inlawrev-4065	123	11	deduction	deduction	NOUN
inlawrev-4065	123	12	during	during	ADP
inlawrev-4065	123	13	the	the	DET
inlawrev-4065	123	14	reporting	reporting	NOUN
inlawrev-4065	123	15	period	period	NOUN
inlawrev-4065	123	16	if	if	SCONJ
inlawrev-4065	123	17	it	it	PRON
inlawrev-4065	123	18	is	be	AUX
inlawrev-4065	123	19	determined	determined	ADJ
inlawrev-4065	123	20	that	that	SCONJ
inlawrev-4065	123	21	sufficient	sufficient	ADJ
inlawrev-4065	123	22	funds	fund	NOUN
inlawrev-4065	123	23	are	be	AUX
inlawrev-4065	123	24	not	not	PART
inlawrev-4065	123	25	available.^^	available.^^	PUNCT
inlawrev-4065	123	26	in	in	ADP
inlawrev-4065	123	27	an	an	DET
inlawrev-4065	123	28	effort	effort	NOUN
inlawrev-4065	123	29	to	to	PART
inlawrev-4065	123	30	offer	offer	VERB
inlawrev-4065	123	31	the	the	DET
inlawrev-4065	123	32	state	state	NOUN
inlawrev-4065	123	33	some	some	DET
inlawrev-4065	123	34	flexibility	flexibility	NOUN
inlawrev-4065	123	35	,	,	PUNCT
inlawrev-4065	123	36	the	the	DET
inlawrev-4065	123	37	ga	ga	PROPN
inlawrev-4065	123	38	amended	amend	VERB
inlawrev-4065	123	39	ic	ic	PROPN
inlawrev-4065	123	40	6	6	NUM
inlawrev-4065	123	41	-	-	SYM
inlawrev-4065	123	42	2.5	2.5	NUM
inlawrev-4065	123	43	-	-	PUNCT
inlawrev-4065	123	44	7	7	NUM
inlawrev-4065	123	45	-	-	SYM
inlawrev-4065	123	46	14	14	NUM
inlawrev-4065	123	47	to	to	PART
inlawrev-4065	123	48	require	require	VERB
inlawrev-4065	123	49	the	the	DET
inlawrev-4065	123	50	department	department	NOUN
inlawrev-4065	123	51	to	to	PART
inlawrev-4065	123	52	adjust	adjust	VERB
inlawrev-4065	123	53	the	the	DET
inlawrev-4065	123	54	prepaid	prepay	VERB
inlawrev-4065	123	55	sales	sale	NOUN
inlawrev-4065	123	56	tax	tax	NOUN
inlawrev-4065	123	57	rate	rate	NOUN
inlawrev-4065	123	58	for	for	ADP
inlawrev-4065	123	59	gasoline	gasoline	NOUN
inlawrev-4065	123	60	semiannually	semiannually	ADV
inlawrev-4065	123	61	,	,	PUNCT
inlawrev-4065	123	62	and	and	CCONJ
inlawrev-4065	123	63	more	more	ADV
inlawrev-4065	123	64	often	often	ADV
inlawrev-4065	123	65	than	than	ADP
inlawrev-4065	123	66	semi	semi	ADJ
inlawrev-4065	123	67	-	-	ADJ
inlawrev-4065	123	68	annually	annually	ADV
inlawrev-4065	123	69	,	,	PUNCT
inlawrev-4065	123	70	if	if	SCONJ
inlawrev-4065	123	71	the	the	DET
inlawrev-4065	123	72	average	average	ADJ
inlawrev-4065	123	73	retail	retail	ADJ
inlawrev-4065	123	74	price	price	NOUN
inlawrev-4065	123	75	of	of	ADP
inlawrev-4065	123	76	gasoline	gasoline	NOUN
inlawrev-4065	123	77	changes	change	NOUN
inlawrev-4065	123	78	by	by	ADP
inlawrev-4065	123	79	more	more	ADJ
inlawrev-4065	123	80	than	than	ADP
inlawrev-4065	123	81	twenty	twenty	NUM
inlawrev-4065	123	82	-	-	PUNCT
inlawrev-4065	123	83	five	five	NUM
inlawrev-4065	123	84	percent	percent	NOUN
inlawrev-4065	123	85	from	from	ADP
inlawrev-4065	123	86	the	the	DET
inlawrev-4065	123	87	last	last	ADJ
inlawrev-4065	123	88	determination.^^	determination.^^	NOUN
inlawrev-4065	123	89	the	the	DET
inlawrev-4065	123	90	amended	amend	VERB
inlawrev-4065	123	91	statute	statute	NOUN
inlawrev-4065	123	92	further	far	ADV
inlawrev-4065	123	93	provides	provide	VERB
inlawrev-4065	123	94	that	that	SCONJ
inlawrev-4065	123	95	the	the	DET
inlawrev-4065	123	96	calculation	calculation	NOUN
inlawrev-4065	123	97	for	for	ADP
inlawrev-4065	123	98	such	such	ADJ
inlawrev-4065	123	99	adjustment	adjustment	NOUN
inlawrev-4065	123	100	to	to	ADP
inlawrev-4065	123	101	the	the	DET
inlawrev-4065	123	102	prepayment	prepayment	NOUN
inlawrev-4065	123	103	rate	rate	NOUN
inlawrev-4065	123	104	will	will	AUX
inlawrev-4065	123	105	be	be	AUX
inlawrev-4065	123	106	based	base	VERB
inlawrev-4065	123	107	on	on	ADP
inlawrev-4065	123	108	eighty	eighty	NUM
inlawrev-4065	123	109	percent	percent	NOUN
inlawrev-4065	123	110	ofthe	ofthe	PRON
inlawrev-4065	123	111	average	average	ADJ
inlawrev-4065	123	112	price	price	NOUN
inlawrev-4065	123	113	instead	instead	ADV
inlawrev-4065	123	114	of	of	ADP
inlawrev-4065	123	115	ninety	ninety	NUM
inlawrev-4065	123	116	percent	percent	NOUN
inlawrev-4065	123	117	of	of	ADP
inlawrev-4065	123	118	the	the	DET
inlawrev-4065	123	119	average	average	ADJ
inlawrev-4065	123	120	price	price	NOUN
inlawrev-4065	123	121	of	of	ADP
inlawrev-4065	123	122	gasoline	gasoline	NOUN
inlawrev-4065	123	123	before	before	ADV
inlawrev-4065	123	124	all	all	ADV
inlawrev-4065	123	125	taxes.^^	taxes.^^	NUM
inlawrev-4065	123	126	the	the	DET
inlawrev-4065	123	127	ga	ga	PROPN
inlawrev-4065	123	128	amended	amend	VERB
inlawrev-4065	123	129	ic	ic	PROPN
inlawrev-4065	123	130	6	6	NUM
inlawrev-4065	123	131	-	-	SYM
inlawrev-4065	123	132	2.5	2.5	NUM
inlawrev-4065	123	133	-	-	PUNCT
inlawrev-4065	123	134	11	11	NUM
inlawrev-4065	123	135	-	-	SYM
inlawrev-4065	123	136	10	10	NUM
inlawrev-4065	123	137	to	to	PART
inlawrev-4065	123	138	require	require	VERB
inlawrev-4065	123	139	the	the	DET
inlawrev-4065	123	140	department	department	NOUN
inlawrev-4065	123	141	to	to	PART
inlawrev-4065	123	142	provide	provide	VERB
inlawrev-4065	123	143	notification	notification	NOUN
inlawrev-4065	123	144	of	of	ADP
inlawrev-4065	123	145	a	a	DET
inlawrev-4065	123	146	sales	sale	NOUN
inlawrev-4065	123	147	tax	tax	NOUN
inlawrev-4065	123	148	rate	rate	NOUN
inlawrev-4065	123	149	change	change	NOUN
inlawrev-4065	123	150	at	at	ADV
inlawrev-4065	123	151	least	least	ADV
inlawrev-4065	123	152	thirty	thirty	NUM
inlawrev-4065	123	153	days	day	NOUN
inlawrev-4065	123	154	in	in	ADP
inlawrev-4065	123	155	advance	advance	NOUN
inlawrev-4065	123	156	of	of	ADP
inlawrev-4065	123	157	the	the	PRON
inlawrev-4065	123	158	change.^^	change.^^	NOUN
inlawrev-4065	123	159	if	if	SCONJ
inlawrev-4065	123	160	sufficient	sufficient	ADJ
inlawrev-4065	123	161	notice	notice	NOUN
inlawrev-4065	123	162	is	be	AUX
inlawrev-4065	123	163	not	not	PART
inlawrev-4065	123	164	provided	provide	VERB
inlawrev-4065	123	165	,	,	PUNCT
inlawrev-4065	123	166	or	or	CCONJ
inlawrev-4065	123	167	the	the	DET
inlawrev-4065	123	168	seller	seller	NOUN
inlawrev-4065	123	169	can	can	AUX
inlawrev-4065	123	170	not	not	PART
inlawrev-4065	123	171	be	be	AUX
inlawrev-4065	123	172	liable	liable	ADJ
inlawrev-4065	123	173	for	for	ADP
inlawrev-4065	123	174	failure	failure	NOUN
inlawrev-4065	123	175	to	to	PART
inlawrev-4065	123	176	collect	collect	VERB
inlawrev-4065	123	177	at	at	ADP
inlawrev-4065	123	178	the	the	DET
inlawrev-4065	123	179	new	new	ADJ
inlawrev-4065	123	180	rate.^	rate.^	PROPN
inlawrev-4065	123	181	"	"	PUNCT
inlawrev-4065	123	182	*	*	NOUN
inlawrev-4065	123	183	the	the	DET
inlawrev-4065	123	184	law	law	NOUN
inlawrev-4065	123	185	provides	provide	VERB
inlawrev-4065	123	186	an	an	DET
inlawrev-4065	123	187	exception	exception	NOUN
inlawrev-4065	123	188	if	if	SCONJ
inlawrev-4065	123	189	the	the	DET
inlawrev-4065	123	190	seller	seller	NOUN
inlawrev-4065	123	191	fraudulently	fraudulently	ADV
inlawrev-4065	123	192	fails	fail	VERB
inlawrev-4065	123	193	to	to	PART
inlawrev-4065	123	194	collect	collect	VERB
inlawrev-4065	123	195	at	at	ADP
inlawrev-4065	123	196	the	the	DET
inlawrev-4065	123	197	new	new	ADJ
inlawrev-4065	123	198	rate.^^	rate.^^	PUNCT
inlawrev-4065	123	199	the	the	DET
inlawrev-4065	123	200	ga	ga	PROPN
inlawrev-4065	123	201	amended	amend	VERB
inlawrev-4065	123	202	ic	ic	PROPN
inlawrev-4065	123	203	6	6	NUM
inlawrev-4065	123	204	-	-	SYM
inlawrev-4065	123	205	2.5	2.5	NUM
inlawrev-4065	123	206	-	-	PUNCT
inlawrev-4065	123	207	12	12	NUM
inlawrev-4065	123	208	-	-	SYM
inlawrev-4065	123	209	15	15	NUM
inlawrev-4065	123	210	to	to	PART
inlawrev-4065	123	211	require	require	VERB
inlawrev-4065	123	212	the	the	DET
inlawrev-4065	123	213	sourcing	sourcing	NOUN
inlawrev-4065	123	214	of	of	ADP
inlawrev-4065	123	215	internet	internet	NOUN
inlawrev-4065	123	216	access	access	NOUN
inlawrev-4065	123	217	and	and	CCONJ
inlawrev-4065	123	218	telecommunications	telecommunication	NOUN
inlawrev-4065	123	219	ancillary	ancillary	ADJ
inlawrev-4065	123	220	services	service	NOUN
inlawrev-4065	123	221	to	to	ADP
inlawrev-4065	123	222	the	the	DET
inlawrev-4065	123	223	customer	customer	NOUN
inlawrev-4065	123	224	's	's	PART
inlawrev-4065	123	225	place	place	NOUN
inlawrev-4065	123	226	of	of	ADP
inlawrev-4065	123	227	primary	primary	ADJ
inlawrev-4065	123	228	use.^^	use.^^	NUM
inlawrev-4065	123	229	the	the	DET
inlawrev-4065	123	230	ga	ga	PROPN
inlawrev-4065	123	231	also	also	ADV
inlawrev-4065	123	232	amended	amend	VERB
inlawrev-4065	123	233	ic	ic	PROPN
inlawrev-4065	123	234	6	6	NUM
inlawrev-4065	123	235	-	-	SYM
inlawrev-4065	123	236	2.5	2.5	NUM
inlawrev-4065	123	237	-	-	PUNCT
inlawrev-4065	123	238	13	13	NUM
inlawrev-4065	123	239	-	-	SYM
inlawrev-4065	123	240	1	1	NUM
inlawrev-4065	123	241	to	to	PART
inlawrev-4065	123	242	make	make	VERB
inlawrev-4065	123	243	permanent	permanent	ADJ
inlawrev-4065	123	244	the	the	DET
inlawrev-4065	123	245	sourcing	sourcing	NOUN
inlawrev-4065	123	246	of	of	ADP
inlawrev-4065	123	247	floral	floral	ADJ
inlawrev-4065	123	248	wire	wire	NOUN
inlawrev-4065	123	249	delivery	delivery	NOUN
inlawrev-4065	123	250	orders	order	NOUN
inlawrev-4065	123	251	to	to	ADP
inlawrev-4065	123	252	the	the	DET
inlawrev-4065	123	253	florist	florist	NOUN
inlawrev-4065	123	254	that	that	PRON
inlawrev-4065	123	255	takes	take	VERB
inlawrev-4065	123	256	the	the	DET
inlawrev-4065	123	257	original	original	ADJ
inlawrev-4065	123	258	order	order	NOUN
inlawrev-4065	123	259	by	by	ADP
inlawrev-4065	123	260	45	45	NUM
inlawrev-4065	123	261	.	.	PUNCT
inlawrev-4065	123	262	mat	mat	PROPN
inlawrev-4065	123	263	2477	2477	NUM
inlawrev-4065	123	264	.	.	PUNCT
inlawrev-4065	124	1	46	46	NUM
inlawrev-4065	124	2	.	.	PUNCT
inlawrev-4065	125	1	/j	/j	INTJ
inlawrev-4065	125	2	.	.	PUNCT
inlawrev-4065	126	1	at	at	ADP
inlawrev-4065	126	2	718	718	NUM
inlawrev-4065	126	3	.	.	PUNCT
inlawrev-4065	127	1	47	47	NUM
inlawrev-4065	127	2	.	.	PUNCT
inlawrev-4065	128	1	see	see	VERB
inlawrev-4065	128	2	i	i	PRON
inlawrev-4065	128	3	d.	d.	PROPN
inlawrev-4065	128	4	at	at	ADP
inlawrev-4065	128	5	1546	1546	NUM
inlawrev-4065	128	6	.	.	PUNCT
inlawrev-4065	129	1	48	48	NUM
inlawrev-4065	129	2	.	.	PUNCT
inlawrev-4065	130	1	i	i	PRON
inlawrev-4065	130	2	d.	d.	PROPN
inlawrev-4065	130	3	at	at	ADP
inlawrev-4065	130	4	1546	1546	NUM
inlawrev-4065	130	5	-	-	SYM
inlawrev-4065	130	6	47	47	NUM
inlawrev-4065	130	7	.	.	PUNCT
inlawrev-4065	130	8	49	49	NUM
inlawrev-4065	130	9	.	.	PUNCT
inlawrev-4065	130	10	see	see	VERB
inlawrev-4065	130	11	i	i	PROPN
inlawrev-4065	130	12	d	d	PROPN
inlawrev-4065	130	13	50	50	NUM
inlawrev-4065	130	14	.	.	PUNCT
inlawrev-4065	131	1	i	i	PRON
inlawrev-4065	131	2	d	d	PROPN
inlawrev-4065	131	3	51	51	NUM
inlawrev-4065	131	4	.	.	PUNCT
inlawrev-4065	132	1	i	i	PRON
inlawrev-4065	132	2	d	d	PROPN
inlawrev-4065	132	3	at	at	ADP
inlawrev-4065	132	4	247s	247	NOUN
inlawrev-4065	132	5	.	.	PUNCT
inlawrev-4065	133	1	52	52	NUM
inlawrev-4065	133	2	.	.	PUNCT
inlawrev-4065	134	1	i	i	PRON
inlawrev-4065	134	2	d	d	PROPN
inlawrev-4065	134	3	53	53	NUM
inlawrev-4065	134	4	.	.	PUNCT
inlawrev-4065	134	5	mat	mat	NOUN
inlawrev-4065	134	6	2479	2479	NUM
inlawrev-4065	134	7	-	-	SYM
inlawrev-4065	134	8	80	80	NUM
inlawrev-4065	134	9	.	.	PUNCT
inlawrev-4065	135	1	54	54	NUM
inlawrev-4065	135	2	.	.	PUNCT
inlawrev-4065	136	1	i	i	PRON
inlawrev-4065	136	2	d	d	PROPN
inlawrev-4065	136	3	55	55	NUM
inlawrev-4065	136	4	.	.	PUNCT
inlawrev-4065	136	5	mat	mat	NOUN
inlawrev-4065	136	6	2480	2480	NUM
inlawrev-4065	136	7	.	.	PUNCT
inlawrev-4065	137	1	56	56	NUM
inlawrev-4065	137	2	.	.	PUNCT
inlawrev-4065	138	1	i	i	PRON
inlawrev-4065	138	2	d	d	PROPN
inlawrev-4065	138	3	2010	2010	NUM
inlawrev-4065	138	4	]	]	PUNCT
inlawrev-4065	138	5	taxation	taxation	NOUN
inlawrev-4065	138	6	1005	1005	NUM
inlawrev-4065	138	7	eliminating	eliminate	VERB
inlawrev-4065	138	8	the	the	DET
inlawrev-4065	138	9	sunset	sunset	NOUN
inlawrev-4065	138	10	provision	provision	NOUN
inlawrev-4065	138	11	in	in	ADP
inlawrev-4065	138	12	current	current	ADJ
inlawrev-4065	138	13	statute	statute	NOUN
inlawrev-4065	138	14	57	57	NUM
inlawrev-4065	138	15	c	c	NOUN
inlawrev-4065	138	16	adjusted	adjust	VERB
inlawrev-4065	138	17	gross	gross	ADJ
inlawrev-4065	138	18	income	income	NOUN
inlawrev-4065	138	19	tax	tax	NOUN
inlawrev-4065	138	20	during	during	ADP
inlawrev-4065	138	21	2009	2009	NUM
inlawrev-4065	138	22	,	,	PUNCT
inlawrev-4065	138	23	the	the	DET
inlawrev-4065	138	24	ga	ga	PROPN
inlawrev-4065	138	25	clarified	clarify	VERB
inlawrev-4065	138	26	a	a	DET
inlawrev-4065	138	27	number	number	NOUN
inlawrev-4065	138	28	of	of	ADP
inlawrev-4065	138	29	issues	issue	NOUN
inlawrev-4065	138	30	with	with	ADP
inlawrev-4065	138	31	regard	regard	NOUN
inlawrev-4065	138	32	to	to	ADP
inlawrev-4065	138	33	indiana	indiana	PROPN
inlawrev-4065	138	34	's	's	PART
inlawrev-4065	138	35	adjusted	adjust	VERB
inlawrev-4065	138	36	gross	gross	ADJ
inlawrev-4065	138	37	income	income	NOUN
inlawrev-4065	138	38	tax	tax	NOUN
inlawrev-4065	138	39	.	.	PUNCT
inlawrev-4065	139	1	the	the	DET
inlawrev-4065	139	2	ga	ga	PROPN
inlawrev-4065	139	3	amended	amend	VERB
inlawrev-4065	139	4	ic	ic	PROPN
inlawrev-4065	139	5	6	6	NUM
inlawrev-4065	139	6	-	-	SYM
inlawrev-4065	139	7	3	3	NUM
inlawrev-4065	139	8	-	-	PUNCT
inlawrev-4065	139	9	1	1	NUM
inlawrev-4065	139	10	-	-	SYM
inlawrev-4065	139	11	3.5	3.5	NUM
inlawrev-4065	139	12	to	to	PART
inlawrev-4065	139	13	provide	provide	VERB
inlawrev-4065	139	14	certain	certain	ADJ
inlawrev-4065	139	15	items	item	NOUN
inlawrev-4065	139	16	ofincome	ofincome	ADV
inlawrev-4065	139	17	be	be	AUX
inlawrev-4065	139	18	included	include	VERB
inlawrev-4065	139	19	within	within	ADP
inlawrev-4065	139	20	indiana	indiana	PROPN
inlawrev-4065	139	21	adjusted	adjust	VERB
inlawrev-4065	139	22	gross	gross	ADJ
inlawrev-4065	139	23	income	income	NOUN
inlawrev-4065	139	24	in	in	ADP
inlawrev-4065	139	25	areas	area	NOUN
inlawrev-4065	139	26	where	where	SCONJ
inlawrev-4065	139	27	the	the	DET
inlawrev-4065	139	28	indiana	indiana	PROPN
inlawrev-4065	139	29	code	code	PROPN
inlawrev-4065	139	30	is	be	AUX
inlawrev-4065	139	31	decoupled	decouple	VERB
inlawrev-4065	139	32	from	from	ADP
inlawrev-4065	139	33	the	the	DET
inlawrev-4065	139	34	irc.^^	irc.^^	NUM
inlawrev-4065	139	35	items	item	NOUN
inlawrev-4065	139	36	now	now	ADV
inlawrev-4065	139	37	required	require	VERB
inlawrev-4065	139	38	to	to	PART
inlawrev-4065	139	39	be	be	AUX
inlawrev-4065	139	40	added	add	VERB
inlawrev-4065	139	41	back	back	ADV
inlawrev-4065	139	42	into	into	ADP
inlawrev-4065	139	43	adjusted	adjust	VERB
inlawrev-4065	139	44	gross	gross	ADJ
inlawrev-4065	139	45	income	income	NOUN
inlawrev-4065	139	46	include	include	VERB
inlawrev-4065	139	47	the	the	DET
inlawrev-4065	139	48	following	follow	VERB
inlawrev-4065	139	49	:	:	PUNCT
inlawrev-4065	140	1	unemployment	unemployment	NOUN
inlawrev-4065	140	2	compensation	compensation	NOUN
inlawrev-4065	140	3	excluded	exclude	VERB
inlawrev-4065	140	4	from	from	ADP
inlawrev-4065	140	5	federal	federal	ADJ
inlawrev-4065	140	6	gross	gross	ADJ
inlawrev-4065	140	7	income	income	NOUN
inlawrev-4065	140	8	;	;	PUNCT
inlawrev-4065	140	9	the	the	DET
inlawrev-4065	140	10	amount	amount	NOUN
inlawrev-4065	140	11	of	of	ADP
inlawrev-4065	140	12	income	income	NOUN
inlawrev-4065	140	13	excluded	exclude	VERB
inlawrev-4065	140	14	from	from	ADP
inlawrev-4065	140	15	income	income	NOUN
inlawrev-4065	140	16	for	for	ADP
inlawrev-4065	140	17	the	the	DET
inlawrev-4065	140	18	discharge	discharge	NOUN
inlawrev-4065	140	19	of	of	ADP
inlawrev-4065	140	20	debt	debt	NOUN
inlawrev-4065	140	21	on	on	ADP
inlawrev-4065	140	22	a	a	DET
inlawrev-4065	140	23	qualified	qualified	ADJ
inlawrev-4065	140	24	principal	principal	ADJ
inlawrev-4065	140	25	residence	residence	NOUN
inlawrev-4065	140	26	;	;	PUNCT
inlawrev-4065	140	27	income	income	NOUN
inlawrev-4065	140	28	from	from	ADP
inlawrev-4065	140	29	the	the	DET
inlawrev-4065	140	30	deferral	deferral	NOUN
inlawrev-4065	140	31	of	of	ADP
inlawrev-4065	140	32	income	income	NOUN
inlawrev-4065	140	33	arising	arise	VERB
inlawrev-4065	140	34	from	from	ADP
inlawrev-4065	140	35	business	business	NOUN
inlawrev-4065	140	36	indebtedness	indebtedness	NOUN
inlawrev-4065	140	37	discharged	discharge	VERB
inlawrev-4065	140	38	in	in	ADP
inlawrev-4065	140	39	connection	connection	NOUN
inlawrev-4065	140	40	with	with	ADP
inlawrev-4065	140	41	the	the	DET
inlawrev-4065	140	42	reacquisition	reacquisition	NOUN
inlawrev-4065	140	43	after	after	ADP
inlawrev-4065	140	44	december	december	PROPN
inlawrev-4065	140	45	3	3	NUM
inlawrev-4065	140	46	1	1	NUM
inlawrev-4065	140	47	,	,	PUNCT
inlawrev-4065	140	48	2008	2008	NUM
inlawrev-4065	140	49	;	;	PUNCT
inlawrev-4065	140	50	income	income	NOUN
inlawrev-4065	140	51	attributed	attribute	VERB
inlawrev-4065	140	52	to	to	ADP
inlawrev-4065	140	53	bonus	bonus	NOUN
inlawrev-4065	140	54	depreciation	depreciation	NOUN
inlawrev-4065	140	55	for	for	ADP
inlawrev-4065	140	56	restaurant	restaurant	NOUN
inlawrev-4065	140	57	property	property	NOUN
inlawrev-4065	140	58	and	and	CCONJ
inlawrev-4065	140	59	retail	retail	ADJ
inlawrev-4065	140	60	improvements	improvement	NOUN
inlawrev-4065	140	61	;	;	PUNCT
inlawrev-4065	140	62	income	income	NOUN
inlawrev-4065	140	63	excluded	exclude	VERB
inlawrev-4065	140	64	for	for	ADP
inlawrev-4065	140	65	qualified	qualified	ADJ
inlawrev-4065	140	66	disaster	disaster	NOUN
inlawrev-4065	140	67	assistance	assistance	NOUN
inlawrev-4065	140	68	property	property	NOUN
inlawrev-4065	140	69	;	;	PUNCT
inlawrev-4065	140	70	income	income	NOUN
inlawrev-4065	140	71	attributable	attributable	ADJ
inlawrev-4065	140	72	to	to	ADP
inlawrev-4065	140	73	section	section	NOUN
inlawrev-4065	140	74	179c	179c	NOUN
inlawrev-4065	140	75	to	to	ADP
inlawrev-4065	140	76	expense	expense	NOUN
inlawrev-4065	140	77	costs	cost	NOUN
inlawrev-4065	140	78	for	for	ADP
inlawrev-4065	140	79	refinery	refinery	NOUN
inlawrev-4065	140	80	property	property	NOUN
inlawrev-4065	140	81	;	;	PUNCT
inlawrev-4065	140	82	income	income	NOUN
inlawrev-4065	140	83	attributable	attributable	ADJ
inlawrev-4065	140	84	to	to	ADP
inlawrev-4065	140	85	expensing	expense	VERB
inlawrev-4065	140	86	film	film	NOUN
inlawrev-4065	140	87	or	or	CCONJ
inlawrev-4065	140	88	television	television	NOUN
inlawrev-4065	140	89	production	production	NOUN
inlawrev-4065	140	90	;	;	PUNCT
inlawrev-4065	140	91	and	and	CCONJ
inlawrev-4065	140	92	income	income	NOUN
inlawrev-4065	140	93	ofany	ofany	PROPN
inlawrev-4065	140	94	taxpayer	taxpayer	NOUN
inlawrev-4065	140	95	that	that	PRON
inlawrev-4065	140	96	treated	treat	VERB
inlawrev-4065	140	97	a	a	DET
inlawrev-4065	140	98	loss	loss	NOUN
inlawrev-4065	140	99	from	from	ADP
inlawrev-4065	140	100	the	the	DET
inlawrev-4065	140	101	sale	sale	NOUN
inlawrev-4065	140	102	or	or	CCONJ
inlawrev-4065	140	103	exchange	exchange	NOUN
inlawrev-4065	140	104	of	of	ADP
inlawrev-4065	140	105	fannie	fannie	PROPN
inlawrev-4065	140	106	mae	mae	PROPN
inlawrev-4065	140	107	or	or	CCONJ
inlawrev-4065	140	108	freddie	freddie	PROPN
inlawrev-4065	140	109	mac	mac	PROPN
inlawrev-4065	140	110	as	as	ADP
inlawrev-4065	140	111	an	an	DET
inlawrev-4065	140	112	ordinary	ordinary	ADJ
inlawrev-4065	140	113	loss.^^	loss.^^	NOUN
inlawrev-4065	140	114	these	these	DET
inlawrev-4065	140	115	changes	change	NOUN
inlawrev-4065	140	116	were	be	AUX
inlawrev-4065	140	117	to	to	PART
inlawrev-4065	140	118	be	be	AUX
inlawrev-4065	140	119	applied	apply	VERB
inlawrev-4065	140	120	retroactively	retroactively	ADV
inlawrev-4065	140	121	to	to	ADP
inlawrev-4065	140	122	january	january	PROPN
inlawrev-4065	140	123	1,2009.^^	1,2009.^^	NUM
inlawrev-4065	140	124	the	the	DET
inlawrev-4065	140	125	ga	ga	PROPN
inlawrev-4065	140	126	enacted	enact	VERB
inlawrev-4065	140	127	a	a	DET
inlawrev-4065	140	128	statute	statute	NOUN
inlawrev-4065	140	129	to	to	PART
inlawrev-4065	140	130	provide	provide	VERB
inlawrev-4065	140	131	an	an	DET
inlawrev-4065	140	132	income	income	NOUN
inlawrev-4065	140	133	tax	tax	NOUN
inlawrev-4065	140	134	deduction	deduction	NOUN
inlawrev-4065	140	135	for	for	ADP
inlawrev-4065	140	136	property	property	NOUN
inlawrev-4065	140	137	taxes	taxis	NOUN
inlawrev-4065	140	138	paid	pay	VERB
inlawrev-4065	140	139	in	in	ADP
inlawrev-4065	140	140	2009	2009	NUM
inlawrev-4065	140	141	that	that	PRON
inlawrev-4065	140	142	would	would	AUX
inlawrev-4065	140	143	have	have	AUX
inlawrev-4065	140	144	been	be	AUX
inlawrev-4065	140	145	payable	payable	ADJ
inlawrev-4065	140	146	in	in	ADP
inlawrev-4065	140	147	2008	2008	NUM
inlawrev-4065	140	148	if	if	SCONJ
inlawrev-4065	140	149	the	the	DET
inlawrev-4065	140	150	property	property	NOUN
inlawrev-4065	140	151	tax	tax	NOUN
inlawrev-4065	140	152	bills	bill	NOUN
inlawrev-4065	140	153	had	have	AUX
inlawrev-4065	140	154	been	be	AUX
inlawrev-4065	140	155	issued	issue	VERB
inlawrev-4065	140	156	in	in	ADP
inlawrev-4065	140	157	a	a	DET
inlawrev-4065	140	158	timely	timely	ADJ
inlawrev-4065	140	159	manner.^^	manner.^^	NOUN
inlawrev-4065	140	160	this	this	DET
inlawrev-4065	140	161	measure	measure	NOUN
inlawrev-4065	140	162	was	be	AUX
inlawrev-4065	140	163	also	also	ADV
inlawrev-4065	140	164	to	to	PART
inlawrev-4065	140	165	be	be	AUX
inlawrev-4065	140	166	applied	apply	VERB
inlawrev-4065	140	167	retroactively	retroactively	ADV
inlawrev-4065	140	168	to	to	ADP
inlawrev-4065	140	169	january	january	PROPN
inlawrev-4065	140	170	1	1	NUM
inlawrev-4065	140	171	,	,	PUNCT
inlawrev-4065	140	172	2009.^^	2009.^^	NUM
inlawrev-4065	140	173	the	the	DET
inlawrev-4065	140	174	ga	ga	PROPN
inlawrev-4065	140	175	amended	amend	VERB
inlawrev-4065	140	176	ic	ic	PROPN
inlawrev-4065	140	177	6	6	NUM
inlawrev-4065	140	178	-	-	SYM
inlawrev-4065	140	179	3	3	NUM
inlawrev-4065	140	180	-	-	PUNCT
inlawrev-4065	140	181	1	1	NUM
inlawrev-4065	140	182	-	-	SYM
inlawrev-4065	140	183	1	1	NUM
inlawrev-4065	140	184	1	1	NUM
inlawrev-4065	140	185	to	to	PART
inlawrev-4065	140	186	define	define	VERB
inlawrev-4065	140	187	the	the	DET
inlawrev-4065	140	188	irc	irc	NOUN
inlawrev-4065	140	189	for	for	SCONJ
inlawrev-4065	140	190	purposes	purpose	NOUN
inlawrev-4065	140	191	of	of	ADP
inlawrev-4065	140	192	the	the	DET
inlawrev-4065	140	193	indiana	indiana	PROPN
inlawrev-4065	140	194	code	code	PROPN
inlawrev-4065	140	195	to	to	PART
inlawrev-4065	140	196	be	be	AUX
inlawrev-4065	140	197	the	the	DET
inlawrev-4065	140	198	irc	irc	NOUN
inlawrev-4065	140	199	in	in	ADP
inlawrev-4065	140	200	effect	effect	NOUN
inlawrev-4065	140	201	on	on	ADP
inlawrev-4065	140	202	february	february	PROPN
inlawrev-4065	140	203	17	17	NUM
inlawrev-4065	140	204	,	,	PUNCT
inlawrev-4065	140	205	2009.^^	2009.^^	NUM
inlawrev-4065	140	206	this	this	DET
inlawrev-4065	140	207	measure	measure	NOUN
inlawrev-4065	140	208	was	be	AUX
inlawrev-4065	140	209	also	also	ADV
inlawrev-4065	140	210	to	to	PART
inlawrev-4065	140	211	be	be	AUX
inlawrev-4065	140	212	applied	apply	VERB
inlawrev-4065	140	213	retroactively	retroactively	ADV
inlawrev-4065	140	214	to	to	ADP
inlawrev-4065	140	215	january	january	PROPN
inlawrev-4065	140	216	1	1	NUM
inlawrev-4065	140	217	,	,	PUNCT
inlawrev-4065	140	218	2009.^"^	2009.^"^	NUM
inlawrev-4065	140	219	the	the	DET
inlawrev-4065	140	220	ga	ga	PROPN
inlawrev-4065	140	221	amended	amend	VERB
inlawrev-4065	140	222	ic	ic	PROPN
inlawrev-4065	140	223	6	6	NUM
inlawrev-4065	140	224	-	-	SYM
inlawrev-4065	140	225	3	3	NUM
inlawrev-4065	140	226	-	-	PUNCT
inlawrev-4065	140	227	1	1	NUM
inlawrev-4065	140	228	-	-	PUNCT
inlawrev-4065	140	229	34.5	34.5	NUM
inlawrev-4065	140	230	to	to	PART
inlawrev-4065	140	231	provide	provide	VERB
inlawrev-4065	140	232	that	that	SCONJ
inlawrev-4065	140	233	"	"	PUNCT
inlawrev-4065	140	234	a	a	DET
inlawrev-4065	140	235	listed	list	VERB
inlawrev-4065	140	236	property	property	NOUN
inlawrev-4065	140	237	trust	trust	NOUN
inlawrev-4065	140	238	or	or	CCONJ
inlawrev-4065	140	239	other	other	ADJ
inlawrev-4065	140	240	foreign	foreign	ADJ
inlawrev-4065	140	241	real	real	ADJ
inlawrev-4065	140	242	estate	estate	NOUN
inlawrev-4065	140	243	investment	investment	NOUN
inlawrev-4065	140	244	trust	trust	NOUN
inlawrev-4065	140	245	that	that	PRON
inlawrev-4065	140	246	is	be	AUX
inlawrev-4065	140	247	organized	organize	VERB
inlawrev-4065	140	248	in	in	ADP
inlawrev-4065	140	249	a	a	DET
inlawrev-4065	140	250	country	country	NOUN
inlawrev-4065	140	251	that	that	PRON
inlawrev-4065	140	252	has	have	VERB
inlawrev-4065	140	253	a	a	DET
inlawrev-4065	140	254	tax	tax	NOUN
inlawrev-4065	140	255	treaty	treaty	NOUN
inlawrev-4065	140	256	with	with	ADP
inlawrev-4065	140	257	the	the	DET
inlawrev-4065	140	258	united	united	PROPN
inlawrev-4065	140	259	states	states	PROPN
inlawrev-4065	140	260	treasury	treasury	PROPN
inlawrev-4065	140	261	department	department	PROPN
inlawrev-4065	140	262	governing	govern	VERB
inlawrev-4065	140	263	the	the	DET
inlawrev-4065	140	264	tax	tax	NOUN
inlawrev-4065	140	265	treatment	treatment	NOUN
inlawrev-4065	140	266	of	of	ADP
inlawrev-4065	140	267	these	these	DET
inlawrev-4065	140	268	trusts	trust	NOUN
inlawrev-4065	140	269	"	"	PUNCT
inlawrev-4065	140	270	is	be	AUX
inlawrev-4065	140	271	not	not	PART
inlawrev-4065	140	272	a	a	DET
inlawrev-4065	140	273	"	"	PUNCT
inlawrev-4065	140	274	captive	captive	ADJ
inlawrev-4065	140	275	real	real	ADJ
inlawrev-4065	140	276	estate	estate	NOUN
inlawrev-4065	140	277	investment	investment	NOUN
inlawrev-4065	140	278	trust	trust	NOUN
inlawrev-4065	140	279	"	"	PUNCT
inlawrev-4065	140	280	for	for	ADP
inlawrev-4065	140	281	purposes	purpose	NOUN
inlawrev-4065	140	282	of	of	ADP
inlawrev-4065	140	283	the	the	DET
inlawrev-4065	140	284	real	real	ADJ
inlawrev-4065	140	285	estate	estate	NOUN
inlawrev-4065	140	286	investment	investment	NOUN
inlawrev-4065	140	287	trust	trust	NOUN
inlawrev-4065	140	288	add	add	VERB
inlawrev-4065	140	289	back.^^	back.^^	PUNCT
inlawrev-4065	141	1	this	this	PRON
inlawrev-4065	141	2	was	be	AUX
inlawrev-4065	141	3	a	a	DET
inlawrev-4065	141	4	technical	technical	ADJ
inlawrev-4065	141	5	change	change	NOUN
inlawrev-4065	141	6	,	,	PUNCT
inlawrev-4065	141	7	and	and	CCONJ
inlawrev-4065	141	8	was	be	AUX
inlawrev-4065	141	9	to	to	PART
inlawrev-4065	141	10	be	be	AUX
inlawrev-4065	141	11	applied	apply	VERB
inlawrev-4065	141	12	retroactively	retroactively	ADV
inlawrev-4065	141	13	to	to	ADP
inlawrev-4065	141	14	january	january	PROPN
inlawrev-4065	141	15	1	1	NUM
inlawrev-4065	141	16	,	,	PUNCT
inlawrev-4065	141	17	2008.^^	2008.^^	NUM
inlawrev-4065	141	18	the	the	DET
inlawrev-4065	141	19	ga	ga	PROPN
inlawrev-4065	141	20	added	add	VERB
inlawrev-4065	141	21	a	a	DET
inlawrev-4065	141	22	definition	definition	NOUN
inlawrev-4065	141	23	of	of	ADP
inlawrev-4065	141	24	a	a	DET
inlawrev-4065	141	25	"	"	PUNCT
inlawrev-4065	141	26	pass	pass	NOUN
inlawrev-4065	141	27	through	through	ADP
inlawrev-4065	141	28	entity	entity	NOUN
inlawrev-4065	141	29	"	"	PUNCT
inlawrev-4065	141	30	for	for	ADP
inlawrev-4065	141	31	purposes	purpose	NOUN
inlawrev-4065	141	32	of	of	ADP
inlawrev-4065	141	33	the	the	DET
inlawrev-4065	141	34	57	57	NUM
inlawrev-4065	141	35	.	.	PUNCT
inlawrev-4065	141	36	mat	mat	PROPN
inlawrev-4065	141	37	2483	2483	NUM
inlawrev-4065	141	38	.	.	PUNCT
inlawrev-4065	142	1	58	58	NUM
inlawrev-4065	142	2	.	.	PUNCT
inlawrev-4065	143	1	see	see	VERB
inlawrev-4065	143	2	i	i	PRON
inlawrev-4065	143	3	d.	d.	PROPN
inlawrev-4065	143	4	at	at	ADP
inlawrev-4065	143	5	57	57	NUM
inlawrev-4065	143	6	-	-	SYM
inlawrev-4065	143	7	69	69	NUM
inlawrev-4065	143	8	.	.	PUNCT
inlawrev-4065	144	1	59	59	NUM
inlawrev-4065	144	2	.	.	PUNCT
inlawrev-4065	144	3	mat	mat	VERB
inlawrev-4065	144	4	2467	2467	NUM
inlawrev-4065	144	5	-	-	SYM
inlawrev-4065	144	6	88	88	NUM
inlawrev-4065	144	7	.	.	PUNCT
inlawrev-4065	145	1	60	60	NUM
inlawrev-4065	145	2	.	.	PUNCT
inlawrev-4065	145	3	mat	mat	PROPN
inlawrev-4065	145	4	2483	2483	NUM
inlawrev-4065	145	5	.	.	PUNCT
inlawrev-4065	146	1	61	61	NUM
inlawrev-4065	146	2	.	.	PUNCT
inlawrev-4065	147	1	see	see	VERB
inlawrev-4065	147	2	i	i	PRON
inlawrev-4065	147	3	d.	d.	PROPN
inlawrev-4065	147	4	at	at	ADP
inlawrev-4065	147	5	2500	2500	NUM
inlawrev-4065	147	6	-	-	SYM
inlawrev-4065	147	7	01	01	NUM
inlawrev-4065	147	8	,	,	PUNCT
inlawrev-4065	147	9	62	62	NUM
inlawrev-4065	147	10	.	.	PUNCT
inlawrev-4065	148	1	mat	mat	PROPN
inlawrev-4065	148	2	2500	2500	NUM
inlawrev-4065	148	3	.	.	PUNCT
inlawrev-4065	149	1	63	63	NUM
inlawrev-4065	149	2	.	.	PUNCT
inlawrev-4065	149	3	mat	mat	NOUN
inlawrev-4065	149	4	2501	2501	NUM
inlawrev-4065	149	5	.	.	PUNCT
inlawrev-4065	150	1	64	64	NUM
inlawrev-4065	150	2	.	.	PUNCT
inlawrev-4065	151	1	m	m	VERB
inlawrev-4065	151	2	65	65	NUM
inlawrev-4065	151	3	.	.	PUNCT
inlawrev-4065	152	1	mat	mat	PROPN
inlawrev-4065	152	2	2502	2502	NUM
inlawrev-4065	152	3	.	.	PUNCT
inlawrev-4065	153	1	66	66	NUM
inlawrev-4065	153	2	.	.	PUNCT
inlawrev-4065	154	1	see	see	VERB
inlawrev-4065	154	2	i	i	PRON
inlawrev-4065	154	3	d.	d.	PROPN
inlawrev-4065	154	4	1	1	NUM
inlawrev-4065	154	5	006	006	NUM
inlawrev-4065	154	6	indiana	indiana	PROPN
inlawrev-4065	154	7	law	law	PROPN
inlawrev-4065	154	8	review	review	NOUN
inlawrev-4065	155	1	[	[	X
inlawrev-4065	155	2	vol	vol	NOUN
inlawrev-4065	155	3	.	.	PUNCT
inlawrev-4065	156	1	43	43	NUM
inlawrev-4065	156	2	:	:	PUNCT
inlawrev-4065	156	3	999	999	NUM
inlawrev-4065	156	4	adjusted	adjust	VERB
inlawrev-4065	156	5	gross	gross	ADJ
inlawrev-4065	156	6	income	income	NOUN
inlawrev-4065	156	7	tax.^^	tax.^^	NOUN
inlawrev-4065	157	1	this	this	DET
inlawrev-4065	157	2	measure	measure	NOUN
inlawrev-4065	157	3	was	be	AUX
inlawrev-4065	157	4	also	also	ADV
inlawrev-4065	157	5	to	to	PART
inlawrev-4065	157	6	be	be	AUX
inlawrev-4065	157	7	applied	apply	VERB
inlawrev-4065	157	8	retroactively	retroactively	ADV
inlawrev-4065	157	9	to	to	ADP
inlawrev-4065	157	10	january	january	PROPN
inlawrev-4065	157	11	1,2009.^^	1,2009.^^	NUM
inlawrev-4065	157	12	the	the	DET
inlawrev-4065	157	13	ga	ga	PROPN
inlawrev-4065	157	14	amended	amend	VERB
inlawrev-4065	157	15	ic	ic	PROPN
inlawrev-4065	157	16	6	6	NUM
inlawrev-4065	157	17	-	-	SYM
inlawrev-4065	157	18	3	3	NUM
inlawrev-4065	157	19	-	-	PUNCT
inlawrev-4065	157	20	2	2	NUM
inlawrev-4065	157	21	-	-	SYM
inlawrev-4065	157	22	2	2	NUM
inlawrev-4065	157	23	to	to	PART
inlawrev-4065	157	24	clarify	clarify	VERB
inlawrev-4065	157	25	that	that	DET
inlawrev-4065	157	26	income	income	NOUN
inlawrev-4065	157	27	derived	derive	VERB
inlawrev-4065	157	28	from	from	ADP
inlawrev-4065	157	29	a	a	DET
inlawrev-4065	157	30	pass	pass	NOUN
inlawrev-4065	157	31	through	through	ADP
inlawrev-4065	157	32	entity	entity	NOUN
inlawrev-4065	157	33	shall	shall	AUX
inlawrev-4065	157	34	be	be	AUX
inlawrev-4065	157	35	treated	treat	VERB
inlawrev-4065	157	36	"	"	PUNCT
inlawrev-4065	157	37	as	as	SCONJ
inlawrev-4065	157	38	if	if	SCONJ
inlawrev-4065	157	39	the	the	DET
inlawrev-4065	157	40	person	person	NOUN
inlawrev-4065	157	41	,	,	PUNCT
inlawrev-4065	157	42	corporation	corporation	NOUN
inlawrev-4065	157	43	,	,	PUNCT
inlawrev-4065	157	44	or	or	CCONJ
inlawrev-4065	157	45	pass	pass	VERB
inlawrev-4065	157	46	through	through	ADP
inlawrev-4065	157	47	entity	entity	NOUN
inlawrev-4065	157	48	that	that	PRON
inlawrev-4065	157	49	received	receive	VERB
inlawrev-4065	157	50	the	the	DET
inlawrev-4065	157	51	income	income	NOUN
inlawrev-4065	157	52	ha[s	ha[s	PROPN
inlawrev-4065	157	53	]	]	PUNCT
inlawrev-4065	157	54	directly	directly	ADV
inlawrev-4065	157	55	engaged	engage	VERB
inlawrev-4065	157	56	in	in	ADP
inlawrev-4065	157	57	the	the	DET
inlawrev-4065	157	58	income	income	NOUN
inlawrev-4065	157	59	producing	produce	VERB
inlawrev-4065	157	60	activity	activity	NOUN
inlawrev-4065	157	61	"	"	PUNCT
inlawrev-4065	157	62	in	in	ADP
inlawrev-4065	157	63	indiana.^^	indiana.^^	PUNCT
inlawrev-4065	158	1	this	this	DET
inlawrev-4065	158	2	measure	measure	NOUN
inlawrev-4065	158	3	was	be	AUX
inlawrev-4065	158	4	also	also	ADV
inlawrev-4065	158	5	to	to	PART
inlawrev-4065	158	6	be	be	AUX
inlawrev-4065	158	7	applied	apply	VERB
inlawrev-4065	158	8	retroactively	retroactively	ADV
inlawrev-4065	158	9	to	to	ADP
inlawrev-4065	158	10	january	january	PROPN
inlawrev-4065	158	11	1,2009.^^	1,2009.^^	NUM
inlawrev-4065	158	12	the	the	DET
inlawrev-4065	158	13	ga	ga	PROPN
inlawrev-4065	158	14	amended	amend	VERB
inlawrev-4065	158	15	both	both	CCONJ
inlawrev-4065	158	16	ic	ic	PROPN
inlawrev-4065	158	17	6	6	NUM
inlawrev-4065	158	18	-	-	SYM
inlawrev-4065	158	19	3	3	NUM
inlawrev-4065	158	20	-	-	PUNCT
inlawrev-4065	158	21	2	2	NUM
inlawrev-4065	158	22	-	-	SYM
inlawrev-4065	158	23	2.5	2.5	NUM
inlawrev-4065	158	24	and	and	CCONJ
inlawrev-4065	158	25	6	6	NUM
inlawrev-4065	158	26	-	-	SYM
inlawrev-4065	158	27	3	3	NUM
inlawrev-4065	158	28	-	-	PUNCT
inlawrev-4065	158	29	2	2	NUM
inlawrev-4065	158	30	-	-	SYM
inlawrev-4065	158	31	2.6	2.6	NUM
inlawrev-4065	158	32	to	to	PART
inlawrev-4065	158	33	provide	provide	VERB
inlawrev-4065	158	34	that	that	SCONJ
inlawrev-4065	158	35	the	the	DET
inlawrev-4065	158	36	federal	federal	ADJ
inlawrev-4065	158	37	provision	provision	NOUN
inlawrev-4065	158	38	for	for	ADP
inlawrev-4065	158	39	a	a	DET
inlawrev-4065	158	40	corporation	corporation	NOUN
inlawrev-4065	158	41	or	or	CCONJ
inlawrev-4065	158	42	person	person	NOUN
inlawrev-4065	158	43	with	with	ADP
inlawrev-4065	158	44	a	a	DET
inlawrev-4065	158	45	net	net	ADJ
inlawrev-4065	158	46	operating	operating	NOUN
inlawrev-4065	158	47	loss	loss	NOUN
inlawrev-4065	158	48	that	that	PRON
inlawrev-4065	158	49	is	be	AUX
inlawrev-4065	158	50	carried	carry	VERB
inlawrev-4065	158	51	back	back	ADV
inlawrev-4065	158	52	by	by	ADP
inlawrev-4065	158	53	a	a	DET
inlawrev-4065	158	54	qualified	qualified	ADJ
inlawrev-4065	158	55	small	small	ADJ
inlawrev-4065	158	56	business	business	NOUN
inlawrev-4065	158	57	shall	shall	AUX
inlawrev-4065	158	58	be	be	AUX
inlawrev-4065	158	59	limited	limit	VERB
inlawrev-4065	158	60	to	to	ADP
inlawrev-4065	158	61	two	two	NUM
inlawrev-4065	158	62	years	year	NOUN
inlawrev-4065	158	63	instead	instead	ADV
inlawrev-4065	158	64	of	of	ADP
inlawrev-4065	158	65	five	five	NUM
inlawrev-4065	158	66	years	year	NOUN
inlawrev-4065	158	67	and	and	CCONJ
inlawrev-4065	158	68	the	the	DET
inlawrev-4065	158	69	carry	carry	NOUN
inlawrev-4065	158	70	back	back	ADP
inlawrev-4065	158	71	for	for	ADP
inlawrev-4065	158	72	a	a	DET
inlawrev-4065	158	73	qualified	qualified	ADJ
inlawrev-4065	158	74	disaster	disaster	NOUN
inlawrev-4065	158	75	loss	loss	NOUN
inlawrev-4065	158	76	shall	shall	AUX
inlawrev-4065	158	77	be	be	AUX
inlawrev-4065	158	78	limited	limit	VERB
inlawrev-4065	158	79	to	to	ADP
inlawrev-4065	158	80	five	five	NUM
inlawrev-4065	158	81	years.^^	years.^^	NOUN
inlawrev-4065	158	82	these	these	DET
inlawrev-4065	158	83	measures	measure	NOUN
inlawrev-4065	158	84	were	be	AUX
inlawrev-4065	158	85	also	also	ADV
inlawrev-4065	158	86	to	to	PART
inlawrev-4065	158	87	be	be	AUX
inlawrev-4065	158	88	applied	apply	VERB
inlawrev-4065	158	89	retroactively	retroactively	ADV
inlawrev-4065	158	90	to	to	ADP
inlawrev-4065	158	91	january	january	PROPN
inlawrev-4065	158	92	1	1	NUM
inlawrev-4065	158	93	,	,	PUNCT
inlawrev-4065	158	94	2009.^^	2009.^^	NUM
inlawrev-4065	158	95	the	the	DET
inlawrev-4065	158	96	ga	ga	PROPN
inlawrev-4065	158	97	also	also	ADV
inlawrev-4065	158	98	amended	amend	VERB
inlawrev-4065	158	99	ic	ic	PROPN
inlawrev-4065	158	100	6	6	NUM
inlawrev-4065	158	101	-	-	SYM
inlawrev-4065	158	102	3	3	NUM
inlawrev-4065	158	103	-	-	PUNCT
inlawrev-4065	158	104	2	2	NUM
inlawrev-4065	158	105	-	-	SYM
inlawrev-4065	158	106	8	8	NUM
inlawrev-4065	158	107	and	and	CCONJ
inlawrev-4065	158	108	6	6	NUM
inlawrev-4065	158	109	-	-	SYM
inlawrev-4065	158	110	3	3	NUM
inlawrev-4065	158	111	-	-	PUNCT
inlawrev-4065	158	112	3	3	NUM
inlawrev-4065	158	113	-	-	SYM
inlawrev-4065	158	114	10	10	NUM
inlawrev-4065	158	115	to	to	PART
inlawrev-4065	158	116	delete	delete	VERB
inlawrev-4065	158	117	the	the	DET
inlawrev-4065	158	118	definition	definition	NOUN
inlawrev-4065	158	119	of	of	ADP
inlawrev-4065	158	120	"	"	PUNCT
inlawrev-4065	158	121	pass	pass	VERB
inlawrev-4065	158	122	through	through	ADP
inlawrev-4065	158	123	entity	entity	NOUN
inlawrev-4065	158	124	"	"	PUNCT
inlawrev-4065	158	125	as	as	SCONJ
inlawrev-4065	158	126	it	it	PRON
inlawrev-4065	158	127	applied	apply	VERB
inlawrev-4065	158	128	to	to	ADP
inlawrev-4065	158	129	the	the	DET
inlawrev-4065	158	130	enterprise	enterprise	NOUN
inlawrev-4065	158	131	zone	zone	NOUN
inlawrev-4065	158	132	employee	employee	NOUN
inlawrev-4065	158	133	tax	tax	NOUN
inlawrev-4065	158	134	deduction	deduction	NOUN
inlawrev-4065	158	135	and	and	CCONJ
inlawrev-4065	158	136	the	the	DET
inlawrev-4065	158	137	enterprise	enterprise	NOUN
inlawrev-4065	158	138	zone	zone	NOUN
inlawrev-4065	158	139	employer	employer	NOUN
inlawrev-4065	158	140	tax	tax	NOUN
inlawrev-4065	158	141	credit	credit	NOUN
inlawrev-4065	158	142	because	because	SCONJ
inlawrev-4065	158	143	the	the	DET
inlawrev-4065	158	144	term	term	NOUN
inlawrev-4065	158	145	has	have	AUX
inlawrev-4065	158	146	been	be	AUX
inlawrev-4065	158	147	defined	define	VERB
inlawrev-4065	158	148	in	in	ADP
inlawrev-4065	158	149	ic	ic	PROPN
inlawrev-4065	158	150	6	6	NUM
inlawrev-4065	158	151	-	-	SYM
inlawrev-4065	158	152	3	3	NUM
inlawrev-4065	158	153	-	-	PUNCT
inlawrev-4065	158	154	1	1	NUM
inlawrev-4065	158	155	-	-	PUNCT
inlawrev-4065	158	156	35.'^	35.'^	NOUN
inlawrev-4065	158	157	these	these	DET
inlawrev-4065	158	158	measures	measure	NOUN
inlawrev-4065	158	159	were	be	AUX
inlawrev-4065	158	160	also	also	ADV
inlawrev-4065	158	161	to	to	PART
inlawrev-4065	158	162	be	be	AUX
inlawrev-4065	158	163	applied	apply	VERB
inlawrev-4065	158	164	retroactively	retroactively	ADV
inlawrev-4065	158	165	to	to	ADP
inlawrev-4065	158	166	january	january	PROPN
inlawrev-4065	158	167	1,2009	1,2009	NUM
inlawrev-4065	158	168	.	.	PUNCT
inlawrev-4065	158	169	''	''	PUNCT
inlawrev-4065	159	1	the	the	DET
inlawrev-4065	159	2	ga	ga	PROPN
inlawrev-4065	159	3	enacted	enact	VERB
inlawrev-4065	159	4	a	a	DET
inlawrev-4065	159	5	statute	statute	NOUN
inlawrev-4065	159	6	to	to	PART
inlawrev-4065	159	7	provide	provide	VERB
inlawrev-4065	159	8	an	an	DET
inlawrev-4065	159	9	income	income	NOUN
inlawrev-4065	159	10	tax	tax	NOUN
inlawrev-4065	159	11	deduction	deduction	NOUN
inlawrev-4065	159	12	for	for	ADP
inlawrev-4065	159	13	a	a	DET
inlawrev-4065	159	14	solarpowered	solarpowere	VERB
inlawrev-4065	159	15	roof	roof	NOUN
inlawrev-4065	159	16	vent	vent	NOUN
inlawrev-4065	159	17	or	or	CCONJ
inlawrev-4065	159	18	fan	fan	NOUN
inlawrev-4065	159	19	.	.	PUNCT
inlawrev-4065	160	1	'^	'^	AUX
inlawrev-4065	160	2	the	the	DET
inlawrev-4065	160	3	maximum	maximum	ADJ
inlawrev-4065	160	4	deduction	deduction	NOUN
inlawrev-4065	160	5	is	be	AUX
inlawrev-4065	160	6	limited	limit	VERB
inlawrev-4065	160	7	to	to	ADP
inlawrev-4065	160	8	$	$	SYM
inlawrev-4065	160	9	1,000	1,000	NUM
inlawrev-4065	160	10	per	per	ADP
inlawrev-4065	160	11	taxpayer	taxpayer	NOUN
inlawrev-4065	160	12	per	per	ADP
inlawrev-4065	160	13	taxable	taxable	ADJ
inlawrev-4065	160	14	year	year	NOUN
inlawrev-4065	160	15	.	.	PUNCT
inlawrev-4065	161	1	this	this	DET
inlawrev-4065	161	2	measure	measure	NOUN
inlawrev-4065	161	3	was	be	AUX
inlawrev-4065	161	4	also	also	ADV
inlawrev-4065	161	5	to	to	PART
inlawrev-4065	161	6	be	be	AUX
inlawrev-4065	161	7	applied	apply	VERB
inlawrev-4065	161	8	retroactively	retroactively	ADV
inlawrev-4065	161	9	to	to	ADP
inlawrev-4065	161	10	january	january	PROPN
inlawrev-4065	161	11	1,2009.'^	1,2009.'^	NUM
inlawrev-4065	161	12	the	the	DET
inlawrev-4065	161	13	ga	ga	PROPN
inlawrev-4065	161	14	amended	amend	VERB
inlawrev-4065	161	15	ic	ic	PROPN
inlawrev-4065	161	16	6	6	NUM
inlawrev-4065	161	17	-	-	SYM
inlawrev-4065	161	18	3	3	NUM
inlawrev-4065	161	19	-	-	PUNCT
inlawrev-4065	161	20	2	2	NUM
inlawrev-4065	161	21	-	-	SYM
inlawrev-4065	161	22	10	10	NUM
inlawrev-4065	161	23	to	to	PART
inlawrev-4065	161	24	require	require	VERB
inlawrev-4065	161	25	that	that	SCONJ
inlawrev-4065	161	26	the	the	DET
inlawrev-4065	161	27	amount	amount	NOUN
inlawrev-4065	161	28	of	of	ADP
inlawrev-4065	161	29	unemployment	unemployment	NOUN
inlawrev-4065	161	30	compensation	compensation	NOUN
inlawrev-4065	161	31	excluded	exclude	VERB
inlawrev-4065	161	32	from	from	ADP
inlawrev-4065	161	33	federal	federal	ADJ
inlawrev-4065	161	34	gross	gross	ADJ
inlawrev-4065	161	35	income	income	NOUN
inlawrev-4065	161	36	be	be	AUX
inlawrev-4065	161	37	added	add	VERB
inlawrev-4065	161	38	back	back	ADV
inlawrev-4065	161	39	into	into	ADP
inlawrev-4065	161	40	an	an	DET
inlawrev-4065	161	41	individual	individual	NOUN
inlawrev-4065	161	42	's	's	PART
inlawrev-4065	161	43	adjusted	adjust	VERB
inlawrev-4065	161	44	gross	gross	ADJ
inlawrev-4065	161	45	income	income	NOUN
inlawrev-4065	161	46	when	when	SCONJ
inlawrev-4065	161	47	calculating	calculate	VERB
inlawrev-4065	161	48	the	the	DET
inlawrev-4065	161	49	indiana	indiana	PROPN
inlawrev-4065	161	50	tax	tax	NOUN
inlawrev-4065	161	51	deduction	deduction	NOUN
inlawrev-4065	161	52	for	for	ADP
inlawrev-4065	161	53	unemployment	unemployment	NOUN
inlawrev-4065	161	54	compensation.^	compensation.^	NOUN
inlawrev-4065	161	55	'	'	PUNCT
inlawrev-4065	161	56	this	this	DET
inlawrev-4065	161	57	measure	measure	NOUN
inlawrev-4065	161	58	was	be	AUX
inlawrev-4065	161	59	also	also	ADV
inlawrev-4065	161	60	to	to	PART
inlawrev-4065	161	61	be	be	AUX
inlawrev-4065	161	62	applied	apply	VERB
inlawrev-4065	161	63	retroactively	retroactively	ADV
inlawrev-4065	161	64	to	to	ADP
inlawrev-4065	161	65	january	january	PROPN
inlawrev-4065	161	66	1	1	NUM
inlawrev-4065	161	67	,	,	PUNCT
inlawrev-4065	161	68	2009.'^	2009.'^	PROPN
inlawrev-4065	161	69	the	the	DET
inlawrev-4065	161	70	ga	ga	PROPN
inlawrev-4065	161	71	amended	amend	VERB
inlawrev-4065	161	72	ic	ic	PROPN
inlawrev-4065	161	73	6	6	NUM
inlawrev-4065	161	74	-	-	SYM
inlawrev-4065	161	75	3	3	NUM
inlawrev-4065	161	76	-	-	PUNCT
inlawrev-4065	161	77	3	3	NUM
inlawrev-4065	161	78	-	-	SYM
inlawrev-4065	161	79	12	12	NUM
inlawrev-4065	161	80	to	to	PART
inlawrev-4065	161	81	define	define	VERB
inlawrev-4065	161	82	the	the	DET
inlawrev-4065	161	83	term	term	NOUN
inlawrev-4065	161	84	"	"	PUNCT
inlawrev-4065	161	85	contribution	contribution	NOUN
inlawrev-4065	161	86	"	"	PUNCT
inlawrev-4065	161	87	for	for	ADP
inlawrev-4065	161	88	purposes	purpose	NOUN
inlawrev-4065	161	89	of	of	ADP
inlawrev-4065	161	90	the	the	DET
inlawrev-4065	161	91	529	529	NUM
inlawrev-4065	161	92	education	education	NOUN
inlawrev-4065	161	93	savings	saving	NOUN
inlawrev-4065	161	94	plan	plan	NOUN
inlawrev-4065	161	95	tax	tax	NOUN
inlawrev-4065	161	96	credit	credit	NOUN
inlawrev-4065	161	97	in	in	ADP
inlawrev-4065	161	98	order	order	NOUN
inlawrev-4065	161	99	to	to	PART
inlawrev-4065	161	100	exclude	exclude	VERB
inlawrev-4065	161	101	bonus	bonus	NOUN
inlawrev-4065	161	102	points	point	NOUN
inlawrev-4065	161	103	credited	credit	VERB
inlawrev-4065	161	104	to	to	ADP
inlawrev-4065	161	105	the	the	DET
inlawrev-4065	161	106	owner	owner	NOUN
inlawrev-4065	161	107	's	's	PART
inlawrev-4065	161	108	account	account	NOUN
inlawrev-4065	161	109	for	for	ADP
inlawrev-4065	161	110	purchases	purchase	NOUN
inlawrev-4065	161	111	made	make	VERB
inlawrev-4065	161	112	.	.	PUNCT
inlawrev-4065	162	1	'^	'^	AUX
inlawrev-4065	162	2	the	the	DET
inlawrev-4065	162	3	term	term	NOUN
inlawrev-4065	162	4	was	be	AUX
inlawrev-4065	162	5	also	also	ADV
inlawrev-4065	162	6	defined	define	VERB
inlawrev-4065	162	7	in	in	ADP
inlawrev-4065	162	8	a	a	DET
inlawrev-4065	162	9	manner	manner	NOUN
inlawrev-4065	162	10	that	that	PRON
inlawrev-4065	162	11	excluded	exclude	VERB
inlawrev-4065	162	12	money	money	NOUN
inlawrev-4065	162	13	transferred	transfer	VERB
inlawrev-4065	162	14	from	from	ADP
inlawrev-4065	162	15	other	other	ADJ
inlawrev-4065	162	16	qualified	qualified	ADJ
inlawrev-4065	162	17	tuition	tuition	NOUN
inlawrev-4065	162	18	programs	program	NOUN
inlawrev-4065	162	19	under	under	ADP
inlawrev-4065	162	20	section	section	NOUN
inlawrev-4065	162	21	529	529	NUM
inlawrev-4065	162	22	of	of	ADP
inlawrev-4065	162	23	the	the	DET
inlawrev-4065	162	24	irc.^^	irc.^^	NUM
inlawrev-4065	162	25	67	67	NUM
inlawrev-4065	162	26	.	.	PUNCT
inlawrev-4065	163	1	see	see	VERB
inlawrev-4065	163	2	i	i	PRON
inlawrev-4065	163	3	d.	d.	PROPN
inlawrev-4065	163	4	at	at	ADP
inlawrev-4065	163	5	2503	2503	NUM
inlawrev-4065	163	6	.	.	PUNCT
inlawrev-4065	164	1	68	68	NUM
inlawrev-4065	164	2	.	.	PUNCT
inlawrev-4065	165	1	i	i	PRON
inlawrev-4065	165	2	d.	d.	PROPN
inlawrev-4065	165	3	69	69	NUM
inlawrev-4065	165	4	.	.	PUNCT
inlawrev-4065	166	1	i	i	PRON
inlawrev-4065	166	2	d.	d.	PROPN
inlawrev-4065	166	3	70	70	NUM
inlawrev-4065	166	4	.	.	PUNCT
inlawrev-4065	167	1	i	i	PRON
inlawrev-4065	167	2	d	d	PROPN
inlawrev-4065	167	3	71	71	NUM
inlawrev-4065	167	4	.	.	PUNCT
inlawrev-4065	167	5	mat	mat	NOUN
inlawrev-4065	167	6	250912	250912	NUM
inlawrev-4065	167	7	.	.	PUNCT
inlawrev-4065	168	1	72	72	NUM
inlawrev-4065	168	2	.	.	X
inlawrev-4065	168	3	mat	mat	NOUN
inlawrev-4065	168	4	2509	2509	NUM
inlawrev-4065	168	5	,	,	PUNCT
inlawrev-4065	168	6	2511	2511	NUM
inlawrev-4065	168	7	.	.	PUNCT
inlawrev-4065	169	1	73	73	NUM
inlawrev-4065	169	2	.	.	PUNCT
inlawrev-4065	170	1	5ee	5ee	ADJ
inlawrev-4065	170	2	/j	/j	PUNCT
inlawrev-4065	170	3	.	.	PUNCT
inlawrev-4065	171	1	at	at	ADP
inlawrev-4065	171	2	2514	2514	NUM
inlawrev-4065	171	3	,	,	PUNCT
inlawrev-4065	171	4	2517	2517	NUM
inlawrev-4065	171	5	.	.	PUNCT
inlawrev-4065	172	1	74	74	NUM
inlawrev-4065	172	2	.	.	PUNCT
inlawrev-4065	172	3	mat	mat	NOUN
inlawrev-4065	172	4	2514	2514	NUM
inlawrev-4065	172	5	,	,	PUNCT
inlawrev-4065	172	6	2517	2517	NUM
inlawrev-4065	172	7	.	.	PUNCT
inlawrev-4065	173	1	75	75	NUM
inlawrev-4065	173	2	.	.	PUNCT
inlawrev-4065	174	1	see	see	VERB
inlawrev-4065	174	2	i	i	PRON
inlawrev-4065	174	3	d.	d.	PROPN
inlawrev-4065	174	4	at	at	ADP
inlawrev-4065	174	5	2515	2515	NUM
inlawrev-4065	174	6	.	.	PUNCT
inlawrev-4065	175	1	76	76	NUM
inlawrev-4065	175	2	.	.	PUNCT
inlawrev-4065	176	1	i	i	PRON
inlawrev-4065	176	2	d	d	PROPN
inlawrev-4065	176	3	11	11	NUM
inlawrev-4065	176	4	.	.	PUNCT
inlawrev-4065	177	1	mat	mat	NOUN
inlawrev-4065	177	2	2515	2515	NUM
inlawrev-4065	177	3	-	-	SYM
inlawrev-4065	177	4	16	16	NUM
inlawrev-4065	177	5	.	.	PUNCT
inlawrev-4065	178	1	78	78	NUM
inlawrev-4065	178	2	.	.	PUNCT
inlawrev-4065	178	3	mat	mat	NOUN
inlawrev-4065	178	4	2515	2515	NUM
inlawrev-4065	178	5	.	.	PUNCT
inlawrev-4065	179	1	79	79	NUM
inlawrev-4065	179	2	.	.	PUNCT
inlawrev-4065	180	1	idd.il'il^.	idd.il'il^.	PROPN
inlawrev-4065	180	2	80	80	NUM
inlawrev-4065	180	3	.	.	PUNCT
inlawrev-4065	181	1	m	m	VERB
inlawrev-4065	181	2	2010	2010	NUM
inlawrev-4065	181	3	]	]	PUNCT
inlawrev-4065	181	4	taxation	taxation	NOUN
inlawrev-4065	181	5	1007	1007	NUM
inlawrev-4065	181	6	the	the	DET
inlawrev-4065	181	7	ga	ga	PROPN
inlawrev-4065	181	8	amended	amend	VERB
inlawrev-4065	181	9	ic	ic	PROPN
inlawrev-4065	181	10	6	6	NUM
inlawrev-4065	181	11	-	-	SYM
inlawrev-4065	181	12	3	3	NUM
inlawrev-4065	181	13	-	-	PUNCT
inlawrev-4065	181	14	4	4	NUM
inlawrev-4065	181	15	-	-	SYM
inlawrev-4065	181	16	8.1	8.1	NUM
inlawrev-4065	181	17	to	to	PART
inlawrev-4065	181	18	require	require	VERB
inlawrev-4065	181	19	any	any	DET
inlawrev-4065	181	20	registered	register	VERB
inlawrev-4065	181	21	entity	entity	NOUN
inlawrev-4065	181	22	withholding	withholding	NOUN
inlawrev-4065	181	23	employees	employee	NOUN
inlawrev-4065	181	24	'	'	PART
inlawrev-4065	181	25	wages	wage	NOUN
inlawrev-4065	181	26	after	after	ADP
inlawrev-4065	181	27	december	december	PROPN
inlawrev-4065	181	28	31	31	NUM
inlawrev-4065	181	29	,	,	PUNCT
inlawrev-4065	181	30	2009	2009	NUM
inlawrev-4065	181	31	to	to	PART
inlawrev-4065	181	32	remit	remit	VERB
inlawrev-4065	181	33	and	and	CCONJ
inlawrev-4065	181	34	report	report	VERB
inlawrev-4065	181	35	withholding	withholding	NOUN
inlawrev-4065	181	36	payments	payment	NOUN
inlawrev-4065	181	37	through	through	ADP
inlawrev-4065	181	38	the	the	DET
inlawrev-4065	181	39	department	department	NOUN
inlawrev-4065	181	40	's	's	PART
inlawrev-4065	181	41	online	online	ADJ
inlawrev-4065	181	42	tax	tax	NOUN
inlawrev-4065	181	43	filing	filing	NOUN
inlawrev-4065	181	44	program.^	program.^	PROPN
inlawrev-4065	181	45	'	'	PUNCT
inlawrev-4065	181	46	finally	finally	ADV
inlawrev-4065	181	47	,	,	PUNCT
inlawrev-4065	181	48	the	the	DET
inlawrev-4065	181	49	ga	ga	PROPN
inlawrev-4065	181	50	amended	amend	VERB
inlawrev-4065	181	51	ic	ic	PROPN
inlawrev-4065	181	52	6	6	NUM
inlawrev-4065	181	53	-	-	SYM
inlawrev-4065	181	54	3	3	NUM
inlawrev-4065	181	55	-	-	PUNCT
inlawrev-4065	181	56	4	4	NUM
inlawrev-4065	181	57	-	-	SYM
inlawrev-4065	181	58	8.2	8.2	NUM
inlawrev-4065	181	59	to	to	PART
inlawrev-4065	181	60	impose	impose	VERB
inlawrev-4065	181	61	the	the	DET
inlawrev-4065	181	62	same	same	ADJ
inlawrev-4065	181	63	withholding	withholding	NOUN
inlawrev-4065	181	64	requirements	requirement	NOUN
inlawrev-4065	181	65	for	for	ADP
inlawrev-4065	181	66	winnings	winning	NOUN
inlawrev-4065	181	67	at	at	ADP
inlawrev-4065	181	68	a	a	DET
inlawrev-4065	181	69	horse	horse	NOUN
inlawrev-4065	181	70	racing	racing	NOUN
inlawrev-4065	181	71	casino	casino	NOUN
inlawrev-4065	181	72	that	that	PRON
inlawrev-4065	181	73	are	be	AUX
inlawrev-4065	181	74	in	in	ADP
inlawrev-4065	181	75	place	place	NOUN
inlawrev-4065	181	76	for	for	ADP
inlawrev-4065	181	77	withholding	withhold	VERB
inlawrev-4065	181	78	on	on	ADP
inlawrev-4065	181	79	winnings	winning	NOUN
inlawrev-4065	181	80	at	at	ADP
inlawrev-4065	181	81	a	a	DET
inlawrev-4065	181	82	riverboat	riverboat	NOUN
inlawrev-4065	181	83	casino	casino	NOUN
inlawrev-4065	181	84	.	.	PUNCT
inlawrev-4065	181	85	^^	^^	PUNCT
inlawrev-4065	182	1	d.	d.	PROPN
inlawrev-4065	182	2	income	income	PROPN
inlawrev-4065	182	3	tax	tax	NOUN
inlawrev-4065	182	4	credits	credit	NOUN
inlawrev-4065	182	5	the	the	DET
inlawrev-4065	182	6	gapassed	gapasse	VERB
inlawrev-4065	182	7	legislation	legislation	NOUN
inlawrev-4065	182	8	that	that	PRON
inlawrev-4065	182	9	clarified	clarify	VERB
inlawrev-4065	182	10	the	the	DET
inlawrev-4065	182	11	application	application	NOUN
inlawrev-4065	182	12	ofcertain	ofcertain	NOUN
inlawrev-4065	182	13	tax	tax	NOUN
inlawrev-4065	182	14	credits	credit	NOUN
inlawrev-4065	182	15	,	,	PUNCT
inlawrev-4065	182	16	granted	grant	VERB
inlawrev-4065	182	17	some	some	DET
inlawrev-4065	182	18	new	new	ADJ
inlawrev-4065	182	19	opportunities	opportunity	NOUN
inlawrev-4065	182	20	for	for	ADP
inlawrev-4065	182	21	tax	tax	NOUN
inlawrev-4065	182	22	credits	credit	NOUN
inlawrev-4065	182	23	,	,	PUNCT
inlawrev-4065	182	24	and	and	CCONJ
inlawrev-4065	182	25	eliminated	eliminate	VERB
inlawrev-4065	182	26	the	the	DET
inlawrev-4065	182	27	availability	availability	NOUN
inlawrev-4065	182	28	of	of	ADP
inlawrev-4065	182	29	some	some	DET
inlawrev-4065	182	30	tax	tax	NOUN
inlawrev-4065	182	31	credits	credit	NOUN
inlawrev-4065	182	32	.	.	PUNCT
inlawrev-4065	183	1	the	the	DET
inlawrev-4065	183	2	ga	ga	PROPN
inlawrev-4065	183	3	amended	amend	VERB
inlawrev-4065	183	4	ic	ic	PROPN
inlawrev-4065	183	5	6	6	NUM
inlawrev-4065	183	6	-	-	SYM
inlawrev-4065	183	7	3.1	3.1	NUM
inlawrev-4065	183	8	-	-	PUNCT
inlawrev-4065	183	9	4	4	NUM
inlawrev-4065	183	10	-	-	SYM
inlawrev-4065	183	11	2	2	NUM
inlawrev-4065	183	12	to	to	PART
inlawrev-4065	183	13	provide	provide	VERB
inlawrev-4065	183	14	a	a	DET
inlawrev-4065	183	15	taxpayer	taxpayer	NOUN
inlawrev-4065	183	16	with	with	ADP
inlawrev-4065	183	17	an	an	DET
inlawrev-4065	183	18	alternative	alternative	ADJ
inlawrev-4065	183	19	method	method	NOUN
inlawrev-4065	183	20	of	of	ADP
inlawrev-4065	183	21	claiming	claim	VERB
inlawrev-4065	183	22	the	the	DET
inlawrev-4065	183	23	qualified	qualified	ADJ
inlawrev-4065	183	24	research	research	NOUN
inlawrev-4065	183	25	expense	expense	NOUN
inlawrev-4065	183	26	credit.^^	credit.^^	X
inlawrev-4065	184	1	the	the	DET
inlawrev-4065	184	2	ga	ga	PROPN
inlawrev-4065	184	3	also	also	ADV
inlawrev-4065	184	4	extended	extend	VERB
inlawrev-4065	184	5	the	the	DET
inlawrev-4065	184	6	hoosier	hoosier	NOUN
inlawrev-4065	184	7	business	business	NOUN
inlawrev-4065	184	8	investment	investment	NOUN
inlawrev-4065	184	9	tax	tax	NOUN
inlawrev-4065	184	10	credit	credit	NOUN
inlawrev-4065	184	11	to	to	ADP
inlawrev-4065	184	12	december	december	PROPN
inlawrev-4065	184	13	31	31	NUM
inlawrev-4065	184	14	,	,	PUNCT
inlawrev-4065	184	15	2013.^"^	2013.^"^	NUM
inlawrev-4065	184	16	this	this	DET
inlawrev-4065	184	17	tax	tax	NOUN
inlawrev-4065	184	18	credit	credit	NOUN
inlawrev-4065	184	19	would	would	AUX
inlawrev-4065	184	20	have	have	AUX
inlawrev-4065	184	21	otherwise	otherwise	ADV
inlawrev-4065	184	22	expired	expire	VERB
inlawrev-4065	184	23	on	on	ADP
inlawrev-4065	184	24	december	december	PROPN
inlawrev-4065	184	25	31	31	NUM
inlawrev-4065	184	26	,	,	PUNCT
inlawrev-4065	184	27	2011.^^	2011.^^	NUM
inlawrev-4065	184	28	the	the	DET
inlawrev-4065	184	29	ga	ga	PROPN
inlawrev-4065	184	30	amended	amend	VERB
inlawrev-4065	184	31	ic	ic	PROPN
inlawrev-4065	184	32	6	6	NUM
inlawrev-4065	184	33	-	-	SYM
inlawrev-4065	184	34	3.1	3.1	NUM
inlawrev-4065	184	35	-	-	PUNCT
inlawrev-4065	184	36	29	29	NUM
inlawrev-4065	184	37	-	-	SYM
inlawrev-4065	184	38	19	19	NUM
inlawrev-4065	184	39	and	and	CCONJ
inlawrev-4065	184	40	enacted	enact	VERB
inlawrev-4065	184	41	ic	ic	PROPN
inlawrev-4065	184	42	6	6	NUM
inlawrev-4065	184	43	-	-	SYM
inlawrev-4065	184	44	3.1	3.1	NUM
inlawrev-4065	184	45	-	-	PUNCT
inlawrev-4065	184	46	29	29	NUM
inlawrev-4065	184	47	-	-	SYM
inlawrev-4065	184	48	20.7	20.7	NUM
inlawrev-4065	184	49	to	to	PART
inlawrev-4065	184	50	authorize	authorize	VERB
inlawrev-4065	184	51	the	the	DET
inlawrev-4065	184	52	indiana	indiana	PROPN
inlawrev-4065	184	53	finance	finance	PROPN
inlawrev-4065	184	54	authority	authority	PROPN
inlawrev-4065	184	55	(	(	PUNCT
inlawrev-4065	184	56	ifa	ifa	PROPN
inlawrev-4065	184	57	)	)	PUNCT
inlawrev-4065	184	58	to	to	PART
inlawrev-4065	184	59	purchase	purchase	VERB
inlawrev-4065	184	60	tax	tax	NOUN
inlawrev-4065	184	61	credits	credit	NOUN
inlawrev-4065	184	62	awarded	award	VERB
inlawrev-4065	184	63	to	to	ADP
inlawrev-4065	184	64	a	a	DET
inlawrev-4065	184	65	taxpayer	taxpayer	NOUN
inlawrev-4065	184	66	that	that	PRON
inlawrev-4065	184	67	has	have	AUX
inlawrev-4065	184	68	sold	sell	VERB
inlawrev-4065	184	69	synthetic	synthetic	ADJ
inlawrev-4065	184	70	natural	natural	ADJ
inlawrev-4065	184	71	gas	gas	NOUN
inlawrev-4065	184	72	to	to	ADP
inlawrev-4065	184	73	the	the	DET
inlawrev-4065	184	74	ifa.^^	ifa.^^	PROPN
inlawrev-4065	184	75	the	the	DET
inlawrev-4065	184	76	ifa	ifa	PROPN
inlawrev-4065	184	77	may	may	AUX
inlawrev-4065	184	78	pay	pay	VERB
inlawrev-4065	184	79	the	the	DET
inlawrev-4065	184	80	taxpayer	taxpayer	NOUN
inlawrev-4065	184	81	for	for	ADP
inlawrev-4065	184	82	the	the	DET
inlawrev-4065	184	83	credits	credit	NOUN
inlawrev-4065	184	84	over	over	ADP
inlawrev-4065	184	85	a	a	DET
inlawrev-4065	184	86	twenty	twenty	NUM
inlawrev-4065	184	87	-	-	PUNCT
inlawrev-4065	184	88	year	year	NOUN
inlawrev-4065	184	89	period	period	NOUN
inlawrev-4065	184	90	.	.	PUNCT
inlawrev-4065	184	91	^^	^^	PUNCT
inlawrev-4065	185	1	the	the	DET
inlawrev-4065	185	2	ga	ga	PROPN
inlawrev-4065	185	3	enacted	enact	VERB
inlawrev-4065	185	4	a	a	DET
inlawrev-4065	185	5	statute	statute	NOUN
inlawrev-4065	185	6	that	that	PRON
inlawrev-4065	185	7	provides	provide	VERB
inlawrev-4065	185	8	an	an	DET
inlawrev-4065	185	9	income	income	NOUN
inlawrev-4065	185	10	tax	tax	NOUN
inlawrev-4065	185	11	credit	credit	NOUN
inlawrev-4065	185	12	for	for	ADP
inlawrev-4065	185	13	contributions	contribution	NOUN
inlawrev-4065	185	14	to	to	ADP
inlawrev-4065	185	15	any	any	DET
inlawrev-4065	185	16	scholarship	scholarship	NOUN
inlawrev-4065	185	17	-	-	PUNCT
inlawrev-4065	185	18	granting	grant	VERB
inlawrev-4065	185	19	organization	organization	NOUN
inlawrev-4065	185	20	participating	participate	VERB
inlawrev-4065	185	21	in	in	ADP
inlawrev-4065	185	22	a	a	DET
inlawrev-4065	185	23	school	school	NOUN
inlawrev-4065	185	24	scholarship	scholarship	NOUN
inlawrev-4065	185	25	program.^^	program.^^	NOUN
inlawrev-4065	186	1	the	the	DET
inlawrev-4065	186	2	credit	credit	NOUN
inlawrev-4065	186	3	applies	apply	VERB
inlawrev-4065	186	4	to	to	ADP
inlawrev-4065	186	5	contributions	contribution	NOUN
inlawrev-4065	186	6	made	make	VERB
inlawrev-4065	186	7	in	in	ADP
inlawrev-4065	186	8	taxable	taxable	ADJ
inlawrev-4065	186	9	years	year	NOUN
inlawrev-4065	186	10	beginning	begin	VERB
inlawrev-4065	186	11	after	after	ADP
inlawrev-4065	186	12	december	december	PROPN
inlawrev-4065	186	13	3	3	NUM
inlawrev-4065	186	14	1	1	NUM
inlawrev-4065	186	15	,	,	PUNCT
inlawrev-4065	186	16	2009	2009	NUM
inlawrev-4065	186	17	,	,	PUNCT
inlawrev-4065	186	18	and	and	CCONJ
inlawrev-4065	186	19	the	the	DET
inlawrev-4065	186	20	total	total	ADJ
inlawrev-4065	186	21	amount	amount	NOUN
inlawrev-4065	186	22	of	of	ADP
inlawrev-4065	186	23	credits	credit	NOUN
inlawrev-4065	186	24	that	that	PRON
inlawrev-4065	186	25	may	may	AUX
inlawrev-4065	186	26	be	be	AUX
inlawrev-4065	186	27	awarded	award	VERB
inlawrev-4065	186	28	in	in	ADP
inlawrev-4065	186	29	a	a	DET
inlawrev-4065	186	30	fiscal	fiscal	ADJ
inlawrev-4065	186	31	year	year	NOUN
inlawrev-4065	186	32	may	may	AUX
inlawrev-4065	186	33	not	not	PART
inlawrev-4065	186	34	exceed	exceed	VERB
inlawrev-4065	186	35	$	$	SYM
inlawrev-4065	186	36	2.5	2.5	NUM
inlawrev-4065	186	37	million	million	NUM
inlawrev-4065	186	38	.	.	PUNCT
inlawrev-4065	186	39	^^	^^	PUNCT
inlawrev-4065	187	1	the	the	DET
inlawrev-4065	187	2	ga	ga	PROPN
inlawrev-4065	187	3	amended	amend	VERB
inlawrev-4065	187	4	ic	ic	PROPN
inlawrev-4065	187	5	6	6	NUM
inlawrev-4065	187	6	-	-	SYM
inlawrev-4065	187	7	3.1	3.1	NUM
inlawrev-4065	187	8	-	-	PUNCT
inlawrev-4065	187	9	31.9	31.9	NUM
inlawrev-4065	187	10	-	-	PUNCT
inlawrev-4065	187	11	1	1	NUM
inlawrev-4065	187	12	to	to	PART
inlawrev-4065	187	13	include	include	VERB
inlawrev-4065	187	14	vehicles	vehicle	NOUN
inlawrev-4065	187	15	that	that	PRON
inlawrev-4065	187	16	operate	operate	VERB
inlawrev-4065	187	17	on	on	ADP
inlawrev-4065	187	18	ultralow	ultralow	ADJ
inlawrev-4065	187	19	sulfur	sulfur	NOUN
inlawrev-4065	187	20	diesel	diesel	NOUN
inlawrev-4065	187	21	or	or	CCONJ
inlawrev-4065	187	22	biodiesel	biodiesel	NOUN
inlawrev-4065	187	23	fiiel	fiiel	VERB
inlawrev-4065	187	24	within	within	ADP
inlawrev-4065	187	25	the	the	DET
inlawrev-4065	187	26	scope	scope	NOUN
inlawrev-4065	187	27	ofthe	ofthe	NOUN
inlawrev-4065	187	28	hoosier	hoosier	PROPN
inlawrev-4065	187	29	alternative	alternative	ADJ
inlawrev-4065	187	30	fuel	fuel	NOUN
inlawrev-4065	187	31	vehicle	vehicle	NOUN
inlawrev-4065	187	32	manufacturer	manufacturer	NOUN
inlawrev-4065	187	33	income	income	NOUN
inlawrev-4065	187	34	tax	tax	NOUN
inlawrev-4065	187	35	credit.^^	credit.^^	NOUN
inlawrev-4065	188	1	the	the	DET
inlawrev-4065	188	2	ga	ga	PROPN
inlawrev-4065	188	3	also	also	ADV
inlawrev-4065	188	4	addressed	address	VERB
inlawrev-4065	188	5	the	the	DET
inlawrev-4065	188	6	ftiel	ftiel	ADJ
inlawrev-4065	188	7	vehicle	vehicle	NOUN
inlawrev-4065	188	8	manufacturer	manufacturer	NOUN
inlawrev-4065	188	9	income	income	NOUN
inlawrev-4065	188	10	tax	tax	NOUN
inlawrev-4065	188	11	credit	credit	NOUN
inlawrev-4065	188	12	by	by	ADP
inlawrev-4065	188	13	amending	amend	VERB
inlawrev-4065	188	14	ic	ic	PROPN
inlawrev-4065	188	15	6	6	NUM
inlawrev-4065	188	16	-	-	SYM
inlawrev-4065	188	17	3.1	3.1	NUM
inlawrev-4065	188	18	-	-	SYM
inlawrev-4065	188	19	3	3	NUM
inlawrev-4065	188	20	1	1	NUM
inlawrev-4065	188	21	.9	.9	NUM
inlawrev-4065	188	22	-	-	SYM
inlawrev-4065	188	23	2	2	NUM
inlawrev-4065	188	24	to	to	PART
inlawrev-4065	188	25	limit	limit	VERB
inlawrev-4065	188	26	the	the	DET
inlawrev-4065	188	27	credit	credit	NOUN
inlawrev-4065	188	28	for	for	ADP
inlawrev-4065	188	29	the	the	DET
inlawrev-4065	188	30	manufacture	manufacture	NOUN
inlawrev-4065	188	31	ofalternative	ofalternative	ADJ
inlawrev-4065	188	32	ftiel	ftiel	ADJ
inlawrev-4065	188	33	vehicles	vehicle	NOUN
inlawrev-4065	188	34	to	to	ADP
inlawrev-4065	188	35	passenger	passenger	NOUN
inlawrev-4065	188	36	cars	car	NOUN
inlawrev-4065	188	37	and	and	CCONJ
inlawrev-4065	188	38	light	light	ADJ
inlawrev-4065	188	39	trucks	truck	NOUN
inlawrev-4065	188	40	with	with	ADP
inlawrev-4065	188	41	a	a	DET
inlawrev-4065	188	42	gross	gross	ADJ
inlawrev-4065	188	43	vehicle	vehicle	NOUN
inlawrev-4065	188	44	weight	weight	NOUN
inlawrev-4065	188	45	of	of	ADP
inlawrev-4065	188	46	8500	8500	NUM
inlawrev-4065	188	47	pounds	pound	NOUN
inlawrev-4065	188	48	or	or	CCONJ
inlawrev-4065	188	49	less.^	less.^	NOUN
inlawrev-4065	188	50	'	'	PART
inlawrev-4065	188	51	finally	finally	ADV
inlawrev-4065	188	52	,	,	PUNCT
inlawrev-4065	188	53	the	the	DET
inlawrev-4065	188	54	ga	ga	PROPN
inlawrev-4065	188	55	amended	amend	VERB
inlawrev-4065	188	56	ic	ic	PROPN
inlawrev-4065	188	57	6	6	NUM
inlawrev-4065	188	58	-	-	SYM
inlawrev-4065	188	59	3.1	3.1	NUM
inlawrev-4065	188	60	-	-	SYM
inlawrev-4065	188	61	32	32	NUM
inlawrev-4065	188	62	-	-	SYM
inlawrev-4065	188	63	9	9	NUM
inlawrev-4065	188	64	to	to	PART
inlawrev-4065	188	65	limit	limit	VERB
inlawrev-4065	188	66	the	the	DET
inlawrev-4065	188	67	maximum	maximum	ADJ
inlawrev-4065	188	68	amount	amount	NOUN
inlawrev-4065	188	69	of	of	ADP
inlawrev-4065	188	70	media	medium	NOUN
inlawrev-4065	188	71	production	production	NOUN
inlawrev-4065	188	72	tax	tax	NOUN
inlawrev-4065	188	73	credits	credit	NOUN
inlawrev-4065	188	74	that	that	PRON
inlawrev-4065	188	75	may	may	AUX
inlawrev-4065	188	76	be	be	AUX
inlawrev-4065	188	77	allowed	allow	VERB
inlawrev-4065	188	78	in	in	ADP
inlawrev-4065	188	79	a	a	DET
inlawrev-4065	188	80	state	state	NOUN
inlawrev-4065	188	81	fiscal	fiscal	ADJ
inlawrev-4065	188	82	year	year	NOUN
inlawrev-4065	188	83	to	to	ADP
inlawrev-4065	188	84	no	no	DET
inlawrev-4065	188	85	more	more	ADV
inlawrev-4065	188	86	81	81	NUM
inlawrev-4065	188	87	.	.	PUNCT
inlawrev-4065	189	1	mat	mat	PROPN
inlawrev-4065	189	2	2523	2523	NUM
inlawrev-4065	189	3	.	.	PUNCT
inlawrev-4065	190	1	82	82	NUM
inlawrev-4065	190	2	.	.	PUNCT
inlawrev-4065	191	1	i	i	PRON
inlawrev-4065	191	2	d.	d.	PROPN
inlawrev-4065	191	3	at	at	ADP
inlawrev-4065	191	4	2523	2523	NUM
inlawrev-4065	191	5	-	-	SYM
inlawrev-4065	191	6	24	24	NUM
inlawrev-4065	191	7	.	.	PUNCT
inlawrev-4065	191	8	83	83	NUM
inlawrev-4065	191	9	.	.	PUNCT
inlawrev-4065	192	1	i	i	PRON
inlawrev-4065	192	2	d.	d.	PROPN
inlawrev-4065	192	3	at	at	ADP
inlawrev-4065	192	4	2525	2525	NUM
inlawrev-4065	192	5	.	.	PUNCT
inlawrev-4065	193	1	84	84	NUM
inlawrev-4065	193	2	.	.	PUNCT
inlawrev-4065	194	1	mat	mat	NOUN
inlawrev-4065	194	2	2525	2525	NUM
inlawrev-4065	194	3	-	-	SYM
inlawrev-4065	194	4	26	26	NUM
inlawrev-4065	194	5	.	.	PUNCT
inlawrev-4065	194	6	85	85	NUM
inlawrev-4065	194	7	.	.	PUNCT
inlawrev-4065	194	8	m	m	VERB
inlawrev-4065	194	9	86	86	NUM
inlawrev-4065	194	10	.	.	PUNCT
inlawrev-4065	195	1	i	i	PRON
inlawrev-4065	195	2	d	d	PROPN
inlawrev-4065	195	3	at	at	ADP
inlawrev-4065	195	4	2526	2526	NUM
inlawrev-4065	195	5	-	-	SYM
inlawrev-4065	195	6	28	28	NUM
inlawrev-4065	195	7	.	.	PUNCT
inlawrev-4065	196	1	87	87	NUM
inlawrev-4065	196	2	.	.	PUNCT
inlawrev-4065	197	1	i	i	PRON
inlawrev-4065	197	2	d	d	PROPN
inlawrev-4065	197	3	at	at	ADP
inlawrev-4065	197	4	2528	2528	NUM
inlawrev-4065	197	5	.	.	PUNCT
inlawrev-4065	198	1	88	88	NUM
inlawrev-4065	198	2	.	.	PUNCT
inlawrev-4065	199	1	see	see	VERB
inlawrev-4065	199	2	i	i	PRON
inlawrev-4065	199	3	d	d	PROPN
inlawrev-4065	199	4	at	at	ADP
inlawrev-4065	199	5	2528	2528	NUM
inlawrev-4065	199	6	-	-	SYM
inlawrev-4065	199	7	30	30	NUM
inlawrev-4065	199	8	,	,	PUNCT
inlawrev-4065	199	9	89	89	NUM
inlawrev-4065	199	10	.	.	PUNCT
inlawrev-4065	200	1	i	i	PRON
inlawrev-4065	200	2	d	d	PROPN
inlawrev-4065	200	3	at	at	ADP
inlawrev-4065	200	4	2530	2530	NUM
inlawrev-4065	200	5	.	.	PUNCT
inlawrev-4065	201	1	90	90	NUM
inlawrev-4065	201	2	.	.	X
inlawrev-4065	201	3	mat	mat	NOUN
inlawrev-4065	201	4	2530	2530	NUM
inlawrev-4065	201	5	-	-	SYM
inlawrev-4065	201	6	31	31	NUM
inlawrev-4065	201	7	.	.	PUNCT
inlawrev-4065	202	1	91	91	NUM
inlawrev-4065	202	2	.	.	PUNCT
inlawrev-4065	202	3	mat	mat	PROPN
inlawrev-4065	202	4	2531	2531	NUM
inlawrev-4065	202	5	.	.	PUNCT
inlawrev-4065	203	1	1	1	NUM
inlawrev-4065	203	2	008	008	NUM
inlawrev-4065	203	3	indiana	indiana	PROPN
inlawrev-4065	203	4	law	law	PROPN
inlawrev-4065	203	5	review	review	NOUN
inlawrev-4065	203	6	[	[	X
inlawrev-4065	203	7	vol	vol	NOUN
inlawrev-4065	203	8	.	.	PUNCT
inlawrev-4065	203	9	43	43	NUM
inlawrev-4065	203	10	:	:	PUNCT
inlawrev-4065	203	11	999	999	NUM
inlawrev-4065	203	12	than	than	ADP
inlawrev-4065	203	13	$	$	SYM
inlawrev-4065	203	14	2.5	2.5	NUM
inlawrev-4065	203	15	million.^^	million.^^	NOUN
inlawrev-4065	204	1	e.	e.	PROPN
inlawrev-4065	204	2	local	local	PROPN
inlawrev-4065	204	3	taxation	taxation	PROPN
inlawrev-4065	204	4	1	1	NUM
inlawrev-4065	204	5	.	.	PUNCT
inlawrev-4065	204	6	local	local	ADJ
inlawrev-4065	204	7	option	option	NOUN
inlawrev-4065	204	8	income	income	NOUN
inlawrev-4065	204	9	tax.—the	tax.—the	PRON
inlawrev-4065	204	10	ga	ga	PROPN
inlawrev-4065	204	11	amended	amend	VERB
inlawrev-4065	204	12	ic	ic	PROPN
inlawrev-4065	204	13	6	6	NUM
inlawrev-4065	204	14	-	-	SYM
inlawrev-4065	204	15	3.5	3.5	NUM
inlawrev-4065	204	16	-	-	SYM
inlawrev-4065	204	17	1	1	NUM
inlawrev-4065	204	18	.	.	NUM
inlawrev-4065	204	19	1	1	NUM
inlawrev-4065	204	20	,	,	PUNCT
inlawrev-4065	204	21	6	6	NUM
inlawrev-4065	204	22	-	-	SYM
inlawrev-4065	204	23	3.5	3.5	NUM
inlawrev-4065	204	24	-	-	PUNCT
inlawrev-4065	204	25	6	6	NUM
inlawrev-4065	204	26	,	,	PUNCT
inlawrev-4065	204	27	and	and	CCONJ
inlawrev-4065	204	28	6	6	NUM
inlawrev-4065	204	29	-	-	SYM
inlawrev-4065	204	30	3.5	3.5	NUM
inlawrev-4065	204	31	-	-	PUNCT
inlawrev-4065	204	32	7	7	NUM
inlawrev-4065	204	33	to	to	PART
inlawrev-4065	204	34	provide	provide	VERB
inlawrev-4065	204	35	that	that	SCONJ
inlawrev-4065	204	36	the	the	DET
inlawrev-4065	204	37	budget	budget	NOUN
inlawrev-4065	204	38	agency	agency	NOUN
inlawrev-4065	204	39	shall	shall	AUX
inlawrev-4065	204	40	certify	certify	VERB
inlawrev-4065	204	41	the	the	DET
inlawrev-4065	204	42	local	local	ADJ
inlawrev-4065	204	43	option	option	NOUN
inlawrev-4065	204	44	income	income	NOUN
inlawrev-4065	204	45	tax	tax	NOUN
inlawrev-4065	204	46	distributions	distribution	NOUN
inlawrev-4065	204	47	to	to	ADP
inlawrev-4065	204	48	counties	county	NOUN
inlawrev-4065	204	49	instead	instead	ADV
inlawrev-4065	204	50	of	of	ADP
inlawrev-4065	204	51	the	the	DET
inlawrev-4065	204	52	indiana	indiana	PROPN
inlawrev-4065	204	53	department	department	PROPN
inlawrev-4065	204	54	of	of	ADP
inlawrev-4065	204	55	revenue.^^	revenue.^^	NUM
inlawrev-4065	204	56	in	in	ADP
inlawrev-4065	204	57	a	a	DET
inlawrev-4065	204	58	non	non	ADJ
inlawrev-4065	204	59	-	-	ADJ
inlawrev-4065	204	60	code	code	ADJ
inlawrev-4065	204	61	provision	provision	NOUN
inlawrev-4065	204	62	,	,	PUNCT
inlawrev-4065	204	63	the	the	DET
inlawrev-4065	204	64	ga	ga	PROPN
inlawrev-4065	204	65	provided	provide	VERB
inlawrev-4065	204	66	that	that	SCONJ
inlawrev-4065	204	67	in	in	ADP
inlawrev-4065	204	68	2009	2009	NUM
inlawrev-4065	204	69	,	,	PUNCT
inlawrev-4065	204	70	a	a	DET
inlawrev-4065	204	71	county	county	NOUN
inlawrev-4065	204	72	may	may	AUX
inlawrev-4065	204	73	adopt	adopt	VERB
inlawrev-4065	204	74	an	an	DET
inlawrev-4065	204	75	additional	additional	ADJ
inlawrev-4065	204	76	coit	coit	NOUN
inlawrev-4065	204	77	rate	rate	NOUN
inlawrev-4065	204	78	at	at	ADP
inlawrev-4065	204	79	any	any	DET
inlawrev-4065	204	80	time	time	NOUN
inlawrev-4065	204	81	before	before	ADP
inlawrev-4065	204	82	november	november	PROPN
inlawrev-4065	204	83	i	i	PRON
inlawrev-4065	204	84	,	,	PUNCT
inlawrev-4065	204	85	2009.^"^	2009.^"^	NUM
inlawrev-4065	204	86	the	the	DET
inlawrev-4065	204	87	ga	ga	PROPN
inlawrev-4065	204	88	enacted	enact	VERB
inlawrev-4065	204	89	ic	ic	PROPN
inlawrev-4065	204	90	6	6	NUM
inlawrev-4065	204	91	-	-	SYM
inlawrev-4065	204	92	3.5	3.5	NUM
inlawrev-4065	204	93	-	-	PUNCT
inlawrev-4065	204	94	1.1	1.1	NUM
inlawrev-4065	204	95	-	-	SYM
inlawrev-4065	204	96	1	1	NUM
inlawrev-4065	204	97	1.5	1.5	NUM
inlawrev-4065	204	98	,	,	PUNCT
inlawrev-4065	204	99	6	6	NUM
inlawrev-4065	204	100	-	-	SYM
inlawrev-4065	204	101	3.5	3.5	NUM
inlawrev-4065	204	102	-	-	PUNCT
inlawrev-4065	204	103	6	6	NUM
inlawrev-4065	204	104	-	-	PUNCT
inlawrev-4065	204	105	18.6	18.6	NUM
inlawrev-4065	204	106	and	and	CCONJ
inlawrev-4065	204	107	6	6	NUM
inlawrev-4065	204	108	-	-	SYM
inlawrev-4065	204	109	3.5	3.5	NUM
inlawrev-4065	204	110	-	-	PUNCT
inlawrev-4065	204	111	7	7	NUM
inlawrev-4065	204	112	-	-	SYM
inlawrev-4065	204	113	16.5	16.5	NUM
inlawrev-4065	204	114	to	to	PART
inlawrev-4065	204	115	require	require	VERB
inlawrev-4065	204	116	a	a	DET
inlawrev-4065	204	117	county	county	NOUN
inlawrev-4065	204	118	auditor	auditor	NOUN
inlawrev-4065	204	119	to	to	PART
inlawrev-4065	204	120	distribute	distribute	VERB
inlawrev-4065	204	121	funds	fund	NOUN
inlawrev-4065	204	122	from	from	ADP
inlawrev-4065	204	123	the	the	DET
inlawrev-4065	204	124	cagit	cagit	NOUN
inlawrev-4065	204	125	no	no	DET
inlawrev-4065	204	126	more	more	ADJ
inlawrev-4065	204	127	than	than	ADP
inlawrev-4065	204	128	ten	ten	NUM
inlawrev-4065	204	129	days	day	NOUN
inlawrev-4065	204	130	after	after	SCONJ
inlawrev-4065	204	131	the	the	DET
inlawrev-4065	204	132	county	county	NOUN
inlawrev-4065	204	133	treasurer	treasurer	NOUN
inlawrev-4065	204	134	receives	receive	VERB
inlawrev-4065	204	135	these	these	DET
inlawrev-4065	204	136	funds	fund	NOUN
inlawrev-4065	204	137	from	from	ADP
inlawrev-4065	204	138	the	the	DET
inlawrev-4065	204	139	state	state	NOUN
inlawrev-4065	204	140	in	in	ADP
inlawrev-4065	204	141	order	order	NOUN
inlawrev-4065	204	142	to	to	PART
inlawrev-4065	204	143	address	address	VERB
inlawrev-4065	204	144	an	an	DET
inlawrev-4065	204	145	emergency	emergency	NOUN
inlawrev-4065	204	146	situation.^^	situation.^^	NOUN
inlawrev-4065	205	1	2	2	X
inlawrev-4065	205	2	.	.	X
inlawrev-4065	205	3	marion	marion	PROPN
inlawrev-4065	205	4	county	county	PROPN
inlawrev-4065	205	5	auto	auto	NOUN
inlawrev-4065	205	6	rental	rental	NOUN
inlawrev-4065	205	7	tax.—the	tax.—the	DET
inlawrev-4065	205	8	ga	ga	PROPN
inlawrev-4065	205	9	amended	amend	VERB
inlawrev-4065	205	10	ic	ic	PROPN
inlawrev-4065	205	11	6	6	NUM
inlawrev-4065	205	12	-	-	SYM
inlawrev-4065	205	13	6	6	NUM
inlawrev-4065	205	14	-	-	PUNCT
inlawrev-4065	205	15	9.7	9.7	NUM
inlawrev-4065	205	16	-	-	SYM
inlawrev-4065	205	17	7	7	NUM
inlawrev-4065	205	18	to	to	PART
inlawrev-4065	205	19	allow	allow	VERB
inlawrev-4065	205	20	marion	marion	PROPN
inlawrev-4065	205	21	county	county	PROPN
inlawrev-4065	205	22	to	to	PART
inlawrev-4065	205	23	increase	increase	VERB
inlawrev-4065	205	24	the	the	DET
inlawrev-4065	205	25	supplemental	supplemental	ADJ
inlawrev-4065	205	26	auto	auto	NOUN
inlawrev-4065	205	27	rental	rental	NOUN
inlawrev-4065	205	28	excise	excise	NOUN
inlawrev-4065	205	29	tax	tax	NOUN
inlawrev-4065	205	30	by	by	ADP
inlawrev-4065	205	31	two	two	NUM
inlawrev-4065	205	32	percent	percent	NOUN
inlawrev-4065	205	33	after	after	ADP
inlawrev-4065	205	34	january	january	PROPN
inlawrev-4065	205	35	1,2013	1,2013	NUM
inlawrev-4065	205	36	,	,	PUNCT
inlawrev-4065	205	37	and	and	CCONJ
inlawrev-4065	205	38	before	before	ADP
inlawrev-4065	205	39	march	march	PROPN
inlawrev-4065	205	40	1,2013	1,2013	NUM
inlawrev-4065	205	41	,	,	PUNCT
inlawrev-4065	205	42	and	and	CCONJ
inlawrev-4065	205	43	deposit	deposit	VERB
inlawrev-4065	205	44	the	the	DET
inlawrev-4065	205	45	revenue	revenue	NOUN
inlawrev-4065	205	46	from	from	ADP
inlawrev-4065	205	47	the	the	DET
inlawrev-4065	205	48	increase	increase	NOUN
inlawrev-4065	205	49	in	in	ADP
inlawrev-4065	205	50	the	the	DET
inlawrev-4065	205	51	sports	sport	NOUN
inlawrev-4065	205	52	and	and	CCONJ
inlawrev-4065	205	53	convention	convention	NOUN
inlawrev-4065	205	54	facilities	facility	NOUN
inlawrev-4065	205	55	operating	operate	VERB
inlawrev-4065	205	56	fund.^^	fund.^^	PUNCT
inlawrev-4065	205	57	f.	f.	NOUN
inlawrev-4065	205	58	inheritance	inheritance	NOUN
inlawrev-4065	205	59	and	and	CCONJ
inlawrev-4065	205	60	estate	estate	NOUN
inlawrev-4065	205	61	tax	tax	NOUN
inlawrev-4065	205	62	in	in	ADP
inlawrev-4065	205	63	an	an	DET
inlawrev-4065	205	64	effort	effort	NOUN
inlawrev-4065	205	65	to	to	PART
inlawrev-4065	205	66	provide	provide	VERB
inlawrev-4065	205	67	the	the	DET
inlawrev-4065	205	68	department	department	NOUN
inlawrev-4065	205	69	with	with	ADP
inlawrev-4065	205	70	more	more	ADJ
inlawrev-4065	205	71	time	time	NOUN
inlawrev-4065	205	72	to	to	PART
inlawrev-4065	205	73	collect	collect	VERB
inlawrev-4065	205	74	the	the	DET
inlawrev-4065	205	75	inheritance	inheritance	NOUN
inlawrev-4065	205	76	tax	tax	NOUN
inlawrev-4065	205	77	,	,	PUNCT
inlawrev-4065	205	78	the	the	DET
inlawrev-4065	205	79	ga	ga	PROPN
inlawrev-4065	205	80	amended	amend	VERB
inlawrev-4065	205	81	ic	ic	PROPN
inlawrev-4065	205	82	6	6	NUM
inlawrev-4065	205	83	-	-	SYM
inlawrev-4065	205	84	4	4	NUM
inlawrev-4065	205	85	.	.	NOUN
inlawrev-4065	205	86	1	1	NUM
inlawrev-4065	205	87	-	-	SYM
inlawrev-4065	205	88	8	8	NUM
inlawrev-4065	205	89	-	-	SYM
inlawrev-4065	205	90	1	1	NUM
inlawrev-4065	205	91	to	to	PART
inlawrev-4065	205	92	extend	extend	VERB
inlawrev-4065	205	93	the	the	DET
inlawrev-4065	205	94	lien	lien	NOUN
inlawrev-4065	205	95	that	that	PRON
inlawrev-4065	205	96	attaches	attach	VERB
inlawrev-4065	205	97	at	at	ADP
inlawrev-4065	205	98	the	the	DET
inlawrev-4065	205	99	time	time	NOUN
inlawrev-4065	205	100	of	of	ADP
inlawrev-4065	205	101	the	the	DET
inlawrev-4065	205	102	decedent	decedent	NOUN
inlawrev-4065	205	103	's	's	PART
inlawrev-4065	205	104	death	death	NOUN
inlawrev-4065	205	105	from	from	ADP
inlawrev-4065	205	106	five	five	NUM
inlawrev-4065	205	107	years	year	NOUN
inlawrev-4065	205	108	to	to	ADP
inlawrev-4065	205	109	ten	ten	NUM
inlawrev-4065	205	110	years.^^	years.^^	NOUN
inlawrev-4065	205	111	the	the	DET
inlawrev-4065	205	112	lien	lien	NOUN
inlawrev-4065	205	113	is	be	AUX
inlawrev-4065	205	114	released	release	VERB
inlawrev-4065	205	115	when	when	SCONJ
inlawrev-4065	205	116	the	the	DET
inlawrev-4065	205	117	inheritance	inheritance	NOUN
inlawrev-4065	205	118	tax	tax	NOUN
inlawrev-4065	205	119	is	be	AUX
inlawrev-4065	205	120	paid	pay	VERB
inlawrev-4065	205	121	or	or	CCONJ
inlawrev-4065	205	122	it	it	PRON
inlawrev-4065	205	123	is	be	AUX
inlawrev-4065	205	124	determined	determine	VERB
inlawrev-4065	205	125	that	that	SCONJ
inlawrev-4065	205	126	no	no	DET
inlawrev-4065	205	127	inheritance	inheritance	NOUN
inlawrev-4065	205	128	tax	tax	NOUN
inlawrev-4065	205	129	return	return	NOUN
inlawrev-4065	205	130	is	be	AUX
inlawrev-4065	205	131	required	require	VERB
inlawrev-4065	205	132	to	to	PART
inlawrev-4065	205	133	be	be	AUX
inlawrev-4065	205	134	filed.^^	filed.^^	NUM
inlawrev-4065	206	1	the	the	DET
inlawrev-4065	206	2	ga	ga	PROPN
inlawrev-4065	206	3	also	also	ADV
inlawrev-4065	206	4	amended	amend	VERB
inlawrev-4065	206	5	ic	ic	PROPN
inlawrev-4065	206	6	6	6	NUM
inlawrev-4065	206	7	-	-	SYM
inlawrev-4065	206	8	4	4	NUM
inlawrev-4065	206	9	.	.	NOUN
inlawrev-4065	206	10	1	1	NUM
inlawrev-4065	206	11	-	-	SYM
inlawrev-4065	206	12	8	8	NUM
inlawrev-4065	206	13	-	-	SYM
inlawrev-4065	206	14	5	5	NUM
inlawrev-4065	206	15	to	to	PART
inlawrev-4065	206	16	require	require	VERB
inlawrev-4065	206	17	the	the	DET
inlawrev-4065	206	18	person	person	NOUN
inlawrev-4065	206	19	making	make	VERB
inlawrev-4065	206	20	payment	payment	NOUN
inlawrev-4065	206	21	to	to	ADP
inlawrev-4065	206	22	an	an	DET
inlawrev-4065	206	23	estate	estate	NOUN
inlawrev-4065	206	24	because	because	SCONJ
inlawrev-4065	206	25	of	of	ADP
inlawrev-4065	206	26	a	a	DET
inlawrev-4065	206	27	personal	personal	ADJ
inlawrev-4065	206	28	injury	injury	NOUN
inlawrev-4065	206	29	occurring	occur	VERB
inlawrev-4065	206	30	before	before	ADP
inlawrev-4065	206	31	the	the	DET
inlawrev-4065	206	32	decedent	decedent	NOUN
inlawrev-4065	206	33	's	's	PART
inlawrev-4065	206	34	death	death	NOUN
inlawrev-4065	206	35	to	to	PART
inlawrev-4065	206	36	notify	notify	VERB
inlawrev-4065	206	37	the	the	DET
inlawrev-4065	206	38	department.^^	department.^^	NOUN
inlawrev-4065	206	39	the	the	DET
inlawrev-4065	206	40	notification	notification	NOUN
inlawrev-4065	206	41	must	must	AUX
inlawrev-4065	206	42	be	be	AUX
inlawrev-4065	206	43	made	make	VERB
inlawrev-4065	206	44	within	within	ADP
inlawrev-4065	206	45	ten	ten	NUM
inlawrev-4065	206	46	days	day	NOUN
inlawrev-4065	206	47	of	of	ADP
inlawrev-4065	206	48	the	the	DET
inlawrev-4065	206	49	payment	payment	NOUN
inlawrev-4065	206	50	of	of	ADP
inlawrev-4065	206	51	the	the	DET
inlawrev-4065	206	52	damages	damage	NOUN
inlawrev-4065	206	53	.	.	PUNCT
inlawrev-4065	207	1	*	*	PUNCT
inlawrev-4065	207	2	^^	^^	PUNCT
inlawrev-4065	207	3	finally	finally	ADV
inlawrev-4065	207	4	,	,	PUNCT
inlawrev-4065	207	5	the	the	DET
inlawrev-4065	207	6	ga	ga	PROPN
inlawrev-4065	207	7	added	add	VERB
inlawrev-4065	207	8	a	a	DET
inlawrev-4065	207	9	provision	provision	NOUN
inlawrev-4065	207	10	to	to	ADP
inlawrev-4065	207	11	ic	ic	PROPN
inlawrev-4065	207	12	6	6	NUM
inlawrev-4065	207	13	-	-	SYM
inlawrev-4065	207	14	4	4	NUM
inlawrev-4065	207	15	.	.	NOUN
inlawrev-4065	207	16	1	1	NUM
inlawrev-4065	207	17	1	1	NUM
inlawrev-4065	207	18	01	01	NUM
inlawrev-4065	207	19	to	to	PART
inlawrev-4065	207	20	provide	provide	VERB
inlawrev-4065	207	21	that	that	DET
inlawrev-4065	207	22	interest	interest	NOUN
inlawrev-4065	207	23	on	on	ADP
inlawrev-4065	207	24	an	an	DET
inlawrev-4065	207	25	inheritance	inheritance	NOUN
inlawrev-4065	207	26	tax	tax	NOUN
inlawrev-4065	207	27	refund	refund	NOUN
inlawrev-4065	207	28	claim	claim	NOUN
inlawrev-4065	207	29	will	will	AUX
inlawrev-4065	207	30	not	not	PART
inlawrev-4065	207	31	be	be	AUX
inlawrev-4065	207	32	paid	pay	VERB
inlawrev-4065	207	33	until	until	ADP
inlawrev-4065	207	34	ninety	ninety	NUM
inlawrev-4065	207	35	days	day	NOUN
inlawrev-4065	207	36	after	after	ADP
inlawrev-4065	207	37	the	the	DET
inlawrev-4065	207	38	later	later	ADJ
inlawrev-4065	207	39	ofthe	ofthe	NOUN
inlawrev-4065	207	40	date	date	NOUN
inlawrev-4065	207	41	the	the	DET
inlawrev-4065	207	42	refund	refund	NOUN
inlawrev-4065	207	43	claim	claim	NOUN
inlawrev-4065	207	44	is	be	AUX
inlawrev-4065	207	45	filed	file	VERB
inlawrev-4065	207	46	or	or	CCONJ
inlawrev-4065	207	47	the	the	DET
inlawrev-4065	207	48	inheritance	inheritance	NOUN
inlawrev-4065	207	49	tax	tax	NOUN
inlawrev-4065	207	50	return	return	NOUN
inlawrev-4065	207	51	is	be	AUX
inlawrev-4065	207	52	received	receive	VERB
inlawrev-4065	207	53	by	by	ADP
inlawrev-4065	207	54	the	the	DET
inlawrev-4065	207	55	department	department	NOUN
inlawrev-4065	207	56	.	.	PUNCT
inlawrev-4065	207	57	^	^	PUNCT
inlawrev-4065	208	1	^	^	PUNCT
inlawrev-4065	208	2	'	'	PUNCT
inlawrev-4065	208	3	the	the	DET
inlawrev-4065	208	4	previous	previous	ADJ
inlawrev-4065	208	5	law	law	NOUN
inlawrev-4065	208	6	required	require	VERB
inlawrev-4065	208	7	interest	interest	NOUN
inlawrev-4065	208	8	to	to	PART
inlawrev-4065	208	9	be	be	AUX
inlawrev-4065	208	10	paid	pay	VERB
inlawrev-4065	208	11	ninety	ninety	NUM
inlawrev-4065	208	12	days	day	NOUN
inlawrev-4065	208	13	after	after	SCONJ
inlawrev-4065	208	14	the	the	DET
inlawrev-4065	208	15	reftmd	reftmd	NOUN
inlawrev-4065	208	16	claim	claim	NOUN
inlawrev-4065	208	17	was	be	AUX
inlawrev-4065	208	18	filed	file	VERB
inlawrev-4065	208	19	.	.	PUNCT
inlawrev-4065	209	1	^^^	^^^	NOUN
inlawrev-4065	209	2	92	92	NUM
inlawrev-4065	209	3	.	.	PUNCT
inlawrev-4065	210	1	i	i	PRON
inlawrev-4065	210	2	d.	d.	PROPN
inlawrev-4065	210	3	93	93	NUM
inlawrev-4065	210	4	.	.	PUNCT
inlawrev-4065	211	1	/j	/j	INTJ
inlawrev-4065	211	2	.	.	PUNCT
inlawrev-4065	212	1	at	at	ADP
inlawrev-4065	212	2	2534	2534	NUM
inlawrev-4065	212	3	-	-	SYM
inlawrev-4065	212	4	64	64	NUM
inlawrev-4065	212	5	.	.	PUNCT
inlawrev-4065	212	6	94	94	NUM
inlawrev-4065	212	7	.	.	PUNCT
inlawrev-4065	212	8	mat	mat	PROPN
inlawrev-4065	212	9	2862	2862	NUM
inlawrev-4065	212	10	.	.	PUNCT
inlawrev-4065	213	1	95	95	NUM
inlawrev-4065	213	2	.	.	PUNCT
inlawrev-4065	213	3	mat	mat	NOUN
inlawrev-4065	213	4	336	336	NUM
inlawrev-4065	213	5	-	-	SYM
inlawrev-4065	213	6	37	37	NUM
inlawrev-4065	213	7	.	.	PUNCT
inlawrev-4065	214	1	96	96	NUM
inlawrev-4065	214	2	.	.	PUNCT
inlawrev-4065	214	3	mat	mat	NOUN
inlawrev-4065	214	4	2589	2589	NUM
inlawrev-4065	214	5	.	.	PUNCT
inlawrev-4065	215	1	97	97	NUM
inlawrev-4065	215	2	.	.	PUNCT
inlawrev-4065	216	1	i	i	PRON
inlawrev-4065	216	2	d.	d.	PROPN
inlawrev-4065	216	3	at	at	ADP
inlawrev-4065	216	4	2564	2564	NUM
inlawrev-4065	216	5	.	.	PUNCT
inlawrev-4065	217	1	98	98	NUM
inlawrev-4065	217	2	.	.	PUNCT
inlawrev-4065	218	1	m	m	PROPN
inlawrev-4065	218	2	99	99	NUM
inlawrev-4065	218	3	.	.	PUNCT
inlawrev-4065	219	1	i	i	PRON
inlawrev-4065	219	2	d	d	PROPN
inlawrev-4065	219	3	at	at	ADP
inlawrev-4065	219	4	1448	1448	NUM
inlawrev-4065	219	5	.	.	PUNCT
inlawrev-4065	220	1	100	100	NUM
inlawrev-4065	220	2	.	.	PUNCT
inlawrev-4065	221	1	i	i	PRON
inlawrev-4065	221	2	d	d	PROPN
inlawrev-4065	221	3	101	101	NUM
inlawrev-4065	221	4	.	.	PUNCT
inlawrev-4065	221	5	mat	mat	NOUN
inlawrev-4065	221	6	2565	2565	NUM
inlawrev-4065	221	7	.	.	PUNCT
inlawrev-4065	222	1	102	102	NUM
inlawrev-4065	222	2	.	.	PUNCT
inlawrev-4065	223	1	i	i	PRON
inlawrev-4065	223	2	d	d	PROPN
inlawrev-4065	223	3	2010	2010	NUM
inlawrev-4065	223	4	]	]	PUNCT
inlawrev-4065	223	5	taxation	taxation	NOUN
inlawrev-4065	223	6	1009	1009	NUM
inlawrev-4065	223	7	g.	g.	PROPN
inlawrev-4065	223	8	financial	financial	ADJ
inlawrev-4065	223	9	institutions	institution	NOUN
inlawrev-4065	223	10	tax	tax	VERB
inlawrev-4065	223	11	the	the	DET
inlawrev-4065	223	12	ga	ga	PROPN
inlawrev-4065	223	13	amended	amend	VERB
inlawrev-4065	223	14	the	the	DET
inlawrev-4065	223	15	definition	definition	NOUN
inlawrev-4065	223	16	of	of	ADP
inlawrev-4065	223	17	adjusted	adjust	VERB
inlawrev-4065	223	18	gross	gross	ADJ
inlawrev-4065	223	19	income	income	NOUN
inlawrev-4065	223	20	for	for	ADP
inlawrev-4065	223	21	the	the	DET
inlawrev-4065	223	22	financial	financial	ADJ
inlawrev-4065	223	23	institutions	institution	NOUN
inlawrev-4065	223	24	tax	tax	VERB
inlawrev-4065	223	25	under	under	ADP
inlawrev-4065	223	26	ic	ic	PROPN
inlawrev-4065	223	27	6	6	NUM
inlawrev-4065	223	28	-	-	SYM
inlawrev-4065	223	29	5.5	5.5	NUM
inlawrev-4065	223	30	-	-	PUNCT
inlawrev-4065	223	31	1	1	NUM
inlawrev-4065	223	32	-	-	SYM
inlawrev-4065	223	33	2	2	NUM
inlawrev-4065	223	34	to	to	PART
inlawrev-4065	223	35	provide	provide	VERB
inlawrev-4065	223	36	that	that	SCONJ
inlawrev-4065	223	37	certain	certain	ADJ
inlawrev-4065	223	38	income	income	NOUN
inlawrev-4065	223	39	be	be	AUX
inlawrev-4065	223	40	added	add	VERB
inlawrev-4065	223	41	back	back	ADP
inlawrev-4065	223	42	to	to	PART
inlawrev-4065	223	43	correspond	correspond	VERB
inlawrev-4065	223	44	to	to	ADP
inlawrev-4065	223	45	the	the	DET
inlawrev-4065	223	46	decoupling	decoupling	NOUN
inlawrev-4065	223	47	from	from	ADP
inlawrev-4065	223	48	the	the	DET
inlawrev-4065	223	49	irc.^^^	irc.^^^	PROPN
inlawrev-4065	223	50	this	this	DET
inlawrev-4065	223	51	measure	measure	NOUN
inlawrev-4065	223	52	was	be	AUX
inlawrev-4065	223	53	to	to	PART
inlawrev-4065	223	54	be	be	AUX
inlawrev-4065	223	55	applied	apply	VERB
inlawrev-4065	223	56	retroactively	retroactively	ADV
inlawrev-4065	223	57	to	to	ADP
inlawrev-4065	223	58	january	january	PROPN
inlawrev-4065	223	59	1	1	NUM
inlawrev-4065	223	60	,	,	PUNCT
inlawrev-4065	223	61	2009.^^"^	2009.^^"^	NUM
inlawrev-4065	223	62	h.	h.	PROPN
inlawrev-4065	223	63	vehicle	vehicle	PROPN
inlawrev-4065	223	64	and	and	CCONJ
inlawrev-4065	223	65	gasoline	gasoline	NOUN
inlawrev-4065	223	66	excise	excise	NOUN
inlawrev-4065	223	67	taxes	taxis	NOUN
inlawrev-4065	223	68	1	1	NUM
inlawrev-4065	223	69	.	.	PUNCT
inlawrev-4065	223	70	gasoline	gasoline	NOUN
inlawrev-4065	223	71	tax.—the	tax.—the	PROPN
inlawrev-4065	223	72	ga	ga	PROPN
inlawrev-4065	223	73	amended	amend	VERB
inlawrev-4065	223	74	ic	ic	PROPN
inlawrev-4065	223	75	6	6	NUM
inlawrev-4065	223	76	-	-	SYM
inlawrev-4065	223	77	6	6	NUM
inlawrev-4065	223	78	-	-	SYM
inlawrev-4065	223	79	1	1	NUM
inlawrev-4065	223	80	.	.	NOUN
inlawrev-4065	223	81	1	1	NUM
inlawrev-4065	223	82	-606.5	-606.5	NOUN
inlawrev-4065	223	83	to	to	PART
inlawrev-4065	223	84	provide	provide	VERB
inlawrev-4065	223	85	relieffrom	relieffrom	ADP
inlawrev-4065	223	86	the	the	DET
inlawrev-4065	223	87	tax	tax	NOUN
inlawrev-4065	223	88	"	"	PUNCT
inlawrev-4065	223	89	if	if	SCONJ
inlawrev-4065	223	90	a	a	DET
inlawrev-4065	223	91	shipment	shipment	NOUN
inlawrev-4065	223	92	of	of	ADP
inlawrev-4065	223	93	gasoline	gasoline	NOUN
inlawrev-4065	223	94	is	be	AUX
inlawrev-4065	223	95	legitimately	legitimately	ADV
inlawrev-4065	223	96	diverted	divert	VERB
inlawrev-4065	223	97	from	from	ADP
inlawrev-4065	223	98	the	the	DET
inlawrev-4065	223	99	represented	represent	VERB
inlawrev-4065	223	100	destination	destination	NOUN
inlawrev-4065	223	101	state	state	NOUN
inlawrev-4065	223	102	after	after	SCONJ
inlawrev-4065	223	103	the	the	DET
inlawrev-4065	223	104	shipping	shipping	NOUN
inlawrev-4065	223	105	paper	paper	NOUN
inlawrev-4065	223	106	has	have	AUX
inlawrev-4065	223	107	been	be	AUX
inlawrev-4065	223	108	issued	issue	VERB
inlawrev-4065	223	109	by	by	ADP
inlawrev-4065	223	110	a	a	DET
inlawrev-4065	223	111	terminal	terminal	ADJ
inlawrev-4065	223	112	operator	operator	NOUN
inlawrev-4065	223	113	or	or	CCONJ
inlawrev-4065	223	114	if	if	SCONJ
inlawrev-4065	223	115	a	a	DET
inlawrev-4065	223	116	terminal	terminal	ADJ
inlawrev-4065	223	117	operator	operator	NOUN
inlawrev-4065	223	118	failed	fail	VERB
inlawrev-4065	223	119	to	to	PART
inlawrev-4065	223	120	cause	cause	VERB
inlawrev-4065	223	121	proper	proper	ADJ
inlawrev-4065	223	122	information	information	NOUN
inlawrev-4065	223	123	to	to	PART
inlawrev-4065	223	124	be	be	AUX
inlawrev-4065	223	125	printed	print	VERB
inlawrev-4065	223	126	on	on	ADP
inlawrev-4065	223	127	the	the	DET
inlawrev-4065	223	128	shipping	shipping	NOUN
inlawrev-4065	223	129	paper	paper	NOUN
inlawrev-4065	223	130	.	.	PUNCT
inlawrev-4065	223	131	"^^^	"^^^	PUNCT
inlawrev-4065	224	1	in	in	ADP
inlawrev-4065	224	2	order	order	NOUN
inlawrev-4065	224	3	to	to	PART
inlawrev-4065	224	4	obtain	obtain	VERB
inlawrev-4065	224	5	this	this	DET
inlawrev-4065	224	6	relief	relief	NOUN
inlawrev-4065	224	7	,	,	PUNCT
inlawrev-4065	224	8	the	the	DET
inlawrev-4065	224	9	department	department	NOUN
inlawrev-4065	224	10	must	must	AUX
inlawrev-4065	224	11	be	be	AUX
inlawrev-4065	224	12	notified	notify	VERB
inlawrev-4065	224	13	of	of	ADP
inlawrev-4065	224	14	the	the	DET
inlawrev-4065	224	15	diversion	diversion	NOUN
inlawrev-4065	224	16	before	before	SCONJ
inlawrev-4065	224	17	it	it	PRON
inlawrev-4065	224	18	occurs	occur	VERB
inlawrev-4065	224	19	.	.	PUNCT
inlawrev-4065	225	1	'	'	PUNCT
inlawrev-4065	225	2	^^	^^	PUNCT
inlawrev-4065	225	3	this	this	DET
inlawrev-4065	225	4	amendment	amendment	NOUN
inlawrev-4065	225	5	changed	change	VERB
inlawrev-4065	225	6	the	the	DET
inlawrev-4065	225	7	language	language	NOUN
inlawrev-4065	225	8	in	in	ADP
inlawrev-4065	225	9	order	order	NOUN
inlawrev-4065	225	10	to	to	PART
inlawrev-4065	225	11	be	be	AUX
inlawrev-4065	225	12	consistent	consistent	ADJ
inlawrev-4065	225	13	with	with	ADP
inlawrev-4065	225	14	the	the	DET
inlawrev-4065	225	15	language	language	NOUN
inlawrev-4065	225	16	in	in	ADP
inlawrev-4065	225	17	the	the	DET
inlawrev-4065	225	18	special	special	ADJ
inlawrev-4065	225	19	fuel	fuel	NOUN
inlawrev-4065	225	20	tax.^^^	tax.^^^	NOUN
inlawrev-4065	225	21	2	2	NUM
inlawrev-4065	225	22	.	.	PUNCT
inlawrev-4065	225	23	motor	motor	PROPN
inlawrev-4065	225	24	carrierfuel	carrierfuel	PROPN
inlawrev-4065	225	25	use	use	VERB
inlawrev-4065	225	26	tax.—the	tax.—the	PROPN
inlawrev-4065	225	27	ga	ga	PROPN
inlawrev-4065	225	28	amended	amend	VERB
inlawrev-4065	225	29	ic	ic	PROPN
inlawrev-4065	225	30	6	6	NUM
inlawrev-4065	225	31	-	-	SYM
inlawrev-4065	225	32	6	6	NUM
inlawrev-4065	225	33	-	-	SYM
inlawrev-4065	225	34	4	4	NUM
inlawrev-4065	225	35	.	.	NOUN
inlawrev-4065	225	36	1	1	NUM
inlawrev-4065	225	37	1	1	NUM
inlawrev-4065	225	38	2	2	NUM
inlawrev-4065	225	39	to	to	PART
inlawrev-4065	225	40	require	require	VERB
inlawrev-4065	225	41	motor	motor	NOUN
inlawrev-4065	225	42	carriers	carrier	NOUN
inlawrev-4065	225	43	to	to	PART
inlawrev-4065	225	44	apply	apply	VERB
inlawrev-4065	225	45	for	for	ADP
inlawrev-4065	225	46	their	their	PRON
inlawrev-4065	225	47	annual	annual	ADJ
inlawrev-4065	225	48	international	international	ADJ
inlawrev-4065	225	49	fuel	fuel	NOUN
inlawrev-4065	225	50	tax	tax	NOUN
inlawrev-4065	225	51	agreement	agreement	NOUN
inlawrev-4065	225	52	permits	permit	NOUN
inlawrev-4065	225	53	by	by	ADP
inlawrev-4065	225	54	september	september	PROPN
inlawrev-4065	225	55	1	1	NUM
inlawrev-4065	225	56	in	in	SCONJ
inlawrev-4065	225	57	order	order	NOUN
inlawrev-4065	225	58	to	to	PART
inlawrev-4065	225	59	receive	receive	VERB
inlawrev-4065	225	60	the	the	DET
inlawrev-4065	225	61	permits	permit	NOUN
inlawrev-4065	225	62	by	by	ADP
inlawrev-4065	225	63	january	january	PROPN
inlawrev-4065	225	64	1.^^^	1.^^^	NUM
inlawrev-4065	225	65	the	the	DET
inlawrev-4065	225	66	ga	ga	PROPN
inlawrev-4065	225	67	amended	amend	VERB
inlawrev-4065	225	68	ic	ic	PROPN
inlawrev-4065	225	69	6	6	NUM
inlawrev-4065	225	70	-	-	SYM
inlawrev-4065	225	71	6	6	NUM
inlawrev-4065	225	72	-	-	PUNCT
inlawrev-4065	225	73	4.1	4.1	NUM
inlawrev-4065	225	74	-	-	SYM
inlawrev-4065	225	75	13	13	NUM
inlawrev-4065	225	76	to	to	PART
inlawrev-4065	225	77	allow	allow	VERB
inlawrev-4065	225	78	a	a	DET
inlawrev-4065	225	79	person	person	NOUN
inlawrev-4065	225	80	to	to	PART
inlawrev-4065	225	81	obtain	obtain	VERB
inlawrev-4065	225	82	a	a	DET
inlawrev-4065	225	83	repair	repair	NOUN
inlawrev-4065	225	84	and	and	CCONJ
inlawrev-4065	225	85	maintenance	maintenance	NOUN
inlawrev-4065	225	86	permit	permit	NOUN
inlawrev-4065	225	87	to	to	PART
inlawrev-4065	225	88	move	move	VERB
inlawrev-4065	225	89	an	an	DET
inlawrev-4065	225	90	unregistered	unregistered	ADJ
inlawrev-4065	225	91	motor	motor	NOUN
inlawrev-4065	225	92	vehicle	vehicle	NOUN
inlawrev-4065	225	93	from	from	ADP
inlawrev-4065	225	94	a	a	DET
inlawrev-4065	225	95	quarry	quarry	NOUN
inlawrev-4065	225	96	or	or	CCONJ
inlawrev-4065	225	97	mine	mine	PRON
inlawrev-4065	225	98	to	to	ADP
inlawrev-4065	225	99	a	a	DET
inlawrev-4065	225	100	maintenance	maintenance	NOUN
inlawrev-4065	225	101	or	or	CCONJ
inlawrev-4065	225	102	repair	repair	NOUN
inlawrev-4065	225	103	facility	facility	NOUN
inlawrev-4065	225	104	.	.	PUNCT
inlawrev-4065	226	1	'	'	PUNCT
inlawrev-4065	226	2	^^	^^	PUNCT
inlawrev-4065	226	3	the	the	DET
inlawrev-4065	226	4	cost	cost	NOUN
inlawrev-4065	226	5	of	of	ADP
inlawrev-4065	226	6	this	this	DET
inlawrev-4065	226	7	type	type	NOUN
inlawrev-4065	226	8	ofpermit	ofpermit	NOUN
inlawrev-4065	226	9	is	be	AUX
inlawrev-4065	226	10	$	$	SYM
inlawrev-4065	226	11	40	40	NUM
inlawrev-4065	226	12	per	per	ADP
inlawrev-4065	226	13	year.^^^	year.^^^	PROPN
inlawrev-4065	226	14	3	3	NUM
inlawrev-4065	226	15	.	.	PUNCT
inlawrev-4065	226	16	commercial	commercial	ADJ
inlawrev-4065	226	17	vehicle	vehicle	NOUN
inlawrev-4065	226	18	excise	excise	NOUN
inlawrev-4065	226	19	tax.—the	tax.—the	DET
inlawrev-4065	226	20	ga	ga	PROPN
inlawrev-4065	226	21	amended	amend	VERB
inlawrev-4065	226	22	ic	ic	PROPN
inlawrev-4065	226	23	6	6	NUM
inlawrev-4065	226	24	-	-	SYM
inlawrev-4065	226	25	6	6	NUM
inlawrev-4065	226	26	-	-	PUNCT
inlawrev-4065	226	27	5.5	5.5	NUM
inlawrev-4065	226	28	-	-	PUNCT
inlawrev-4065	226	29	1	1	NUM
inlawrev-4065	226	30	to	to	PART
inlawrev-4065	226	31	redefine	redefine	VERB
inlawrev-4065	226	32	base	base	NOUN
inlawrev-4065	226	33	revenue	revenue	NOUN
inlawrev-4065	226	34	as	as	ADP
inlawrev-4065	226	35	the	the	DET
inlawrev-4065	226	36	commercial	commercial	ADJ
inlawrev-4065	226	37	vehicle	vehicle	NOUN
inlawrev-4065	226	38	excise	excise	NOUN
inlawrev-4065	226	39	tax	tax	NOUN
inlawrev-4065	226	40	(	(	PUNCT
inlawrev-4065	226	41	cvet	cvet	NOUN
inlawrev-4065	226	42	)	)	PUNCT
inlawrev-4065	226	43	collected	collect	VERB
inlawrev-4065	226	44	in	in	ADP
inlawrev-4065	226	45	the	the	DET
inlawrev-4065	226	46	fiscal	fiscal	ADJ
inlawrev-4065	226	47	year	year	NOUN
inlawrev-4065	226	48	ofthe	ofthe	NOUN
inlawrev-4065	226	49	preceding	precede	VERB
inlawrev-4065	226	50	calendar	calendar	NOUN
inlawrev-4065	226	51	year	year	NOUN
inlawrev-4065	226	52	.	.	PUNCT
inlawrev-4065	227	1	this	this	DET
inlawrev-4065	227	2	definition	definition	NOUN
inlawrev-4065	227	3	includes	include	VERB
inlawrev-4065	227	4	a	a	DET
inlawrev-4065	227	5	"	"	PUNCT
inlawrev-4065	227	6	road	road	NOUN
inlawrev-4065	227	7	tractor	tractor	NOUN
inlawrev-4065	227	8	"	"	PUNCT
inlawrev-4065	227	9	in	in	ADP
inlawrev-4065	227	10	the	the	DET
inlawrev-4065	227	11	definition	definition	NOUN
inlawrev-4065	227	12	of	of	ADP
inlawrev-4065	227	13	commercial	commercial	ADJ
inlawrev-4065	227	14	vehicle	vehicle	NOUN
inlawrev-4065	227	15	for	for	ADP
inlawrev-4065	227	16	purposes	purpose	NOUN
inlawrev-4065	227	17	of	of	ADP
inlawrev-4065	227	18	the	the	DET
inlawrev-4065	227	19	commercial	commercial	ADJ
inlawrev-4065	227	20	vehicle	vehicle	NOUN
inlawrev-4065	227	21	excise	excise	NOUN
inlawrev-4065	227	22	tax	tax	NOUN
inlawrev-4065	227	23	.	.	PUNCT
inlawrev-4065	227	24	''	''	PUNCT
inlawrev-4065	228	1	*	*	PUNCT
inlawrev-4065	228	2	the	the	DET
inlawrev-4065	228	3	ga	ga	PROPN
inlawrev-4065	228	4	amended	amend	VERB
inlawrev-4065	228	5	ic	ic	PROPN
inlawrev-4065	228	6	6	6	NUM
inlawrev-4065	228	7	-	-	SYM
inlawrev-4065	228	8	6	6	NUM
inlawrev-4065	228	9	-	-	PUNCT
inlawrev-4065	228	10	5.5	5.5	NUM
inlawrev-4065	228	11	-	-	PUNCT
inlawrev-4065	228	12	7	7	NUM
inlawrev-4065	228	13	to	to	PART
inlawrev-4065	228	14	provide	provide	VERB
inlawrev-4065	228	15	that	that	SCONJ
inlawrev-4065	228	16	the	the	DET
inlawrev-4065	228	17	annual	annual	ADJ
inlawrev-4065	228	18	cvet	cvet	ADJ
inlawrev-4065	228	19	rate	rate	NOUN
inlawrev-4065	228	20	be	be	AUX
inlawrev-4065	228	21	determined	determine	VERB
inlawrev-4065	228	22	by	by	ADP
inlawrev-4065	228	23	multiplying	multiply	VERB
inlawrev-4065	228	24	the	the	DET
inlawrev-4065	228	25	base	base	NOUN
inlawrev-4065	228	26	revenue	revenue	NOUN
inlawrev-4065	228	27	times	time	NOUN
inlawrev-4065	228	28	105%.*'^	105%.*'^	NUM
inlawrev-4065	228	29	this	this	DET
inlawrev-4065	228	30	measure	measure	NOUN
inlawrev-4065	228	31	was	be	AUX
inlawrev-4065	228	32	to	to	PART
inlawrev-4065	228	33	be	be	AUX
inlawrev-4065	228	34	applied	apply	VERB
inlawrev-4065	228	35	retroactively	retroactively	ADV
inlawrev-4065	228	36	to	to	ADP
inlawrev-4065	228	37	january	january	PROPN
inlawrev-4065	228	38	1	1	NUM
inlawrev-4065	228	39	,	,	PUNCT
inlawrev-4065	228	40	2009.*'^	2009.*'^	NUM
inlawrev-4065	228	41	the	the	DET
inlawrev-4065	228	42	ga	ga	PROPN
inlawrev-4065	228	43	amended	amend	VERB
inlawrev-4065	228	44	ic	ic	PROPN
inlawrev-4065	228	45	6	6	NUM
inlawrev-4065	228	46	-	-	SYM
inlawrev-4065	228	47	6	6	NUM
inlawrev-4065	228	48	-	-	PUNCT
inlawrev-4065	228	49	5.5	5.5	NUM
inlawrev-4065	228	50	-	-	PUNCT
inlawrev-4065	228	51	19	19	NUM
inlawrev-4065	228	52	to	to	PART
inlawrev-4065	228	53	provide	provide	VERB
inlawrev-4065	228	54	that	that	SCONJ
inlawrev-4065	228	55	as	as	ADP
inlawrev-4065	228	56	of	of	ADP
inlawrev-4065	228	57	january	january	PROPN
inlawrev-4065	228	58	1	1	NUM
inlawrev-4065	228	59	,	,	PUNCT
inlawrev-4065	228	60	2009	2009	NUM
inlawrev-4065	228	61	,	,	PUNCT
inlawrev-4065	228	62	the	the	DET
inlawrev-4065	228	63	cvet	cvet	ADJ
inlawrev-4065	228	64	distribution	distribution	NOUN
inlawrev-4065	228	65	will	will	AUX
inlawrev-4065	228	66	be	be	AUX
inlawrev-4065	228	67	based	base	VERB
inlawrev-4065	228	68	on	on	ADP
inlawrev-4065	228	69	the	the	DET
inlawrev-4065	228	70	amount	amount	NOUN
inlawrev-4065	228	71	of	of	ADP
inlawrev-4065	228	72	tax	tax	NOUN
inlawrev-4065	228	73	collected	collect	VERB
inlawrev-4065	228	74	during	during	ADP
inlawrev-4065	228	75	the	the	DET
inlawrev-4065	228	76	previous	previous	ADJ
inlawrev-4065	228	77	fiscal	fiscal	ADJ
inlawrev-4065	228	78	year	year	NOUN
inlawrev-4065	228	79	multiplied	multiply	VERB
inlawrev-4065	228	80	by	by	ADP
inlawrev-4065	228	81	a	a	DET
inlawrev-4065	228	82	taxing	tax	VERB
inlawrev-4065	228	83	unit	unit	NOUN
inlawrev-4065	228	84	's	's	PART
inlawrev-4065	228	85	percentage	percentage	NOUN
inlawrev-4065	228	86	.	.	PUNCT
inlawrev-4065	228	87	'	'	PUNCT
inlawrev-4065	228	88	^^	^^	PUNCT
inlawrev-4065	229	1	furthermore	furthermore	ADV
inlawrev-4065	229	2	,	,	PUNCT
inlawrev-4065	229	3	the	the	DET
inlawrev-4065	229	4	103	103	NUM
inlawrev-4065	229	5	.	.	PUNCT
inlawrev-4065	229	6	mat	mat	NOUN
inlawrev-4065	229	7	2565	2565	NUM
inlawrev-4065	229	8	-	-	SYM
inlawrev-4065	229	9	68	68	NUM
inlawrev-4065	229	10	.	.	PUNCT
inlawrev-4065	230	1	104	104	NUM
inlawrev-4065	230	2	.	.	PUNCT
inlawrev-4065	230	3	mat	mat	NOUN
inlawrev-4065	230	4	2565	2565	NUM
inlawrev-4065	230	5	.	.	PUNCT
inlawrev-4065	231	1	105	105	NUM
inlawrev-4065	231	2	.	.	PUNCT
inlawrev-4065	231	3	mat	mat	NOUN
inlawrev-4065	231	4	2571	2571	NUM
inlawrev-4065	231	5	.	.	PUNCT
inlawrev-4065	232	1	106	106	NUM
inlawrev-4065	232	2	.	.	PUNCT
inlawrev-4065	233	1	i	i	PRON
inlawrev-4065	233	2	d.	d.	PROPN
inlawrev-4065	233	3	107	107	PROPN
inlawrev-4065	233	4	.	.	PUNCT
inlawrev-4065	234	1	see	see	VERB
inlawrev-4065	234	2	i	i	PRON
inlawrev-4065	234	3	d.	d.	PROPN
inlawrev-4065	234	4	108	108	NUM
inlawrev-4065	234	5	.	.	PUNCT
inlawrev-4065	235	1	m	m	AUX
inlawrev-4065	235	2	109	109	NUM
inlawrev-4065	235	3	.	.	PUNCT
inlawrev-4065	235	4	mat	mat	PROPN
inlawrev-4065	235	5	2574	2574	NUM
inlawrev-4065	235	6	.	.	PUNCT
inlawrev-4065	236	1	110	110	NUM
inlawrev-4065	236	2	.	.	PUNCT
inlawrev-4065	237	1	m	m	PROPN
inlawrev-4065	237	2	111	111	NUM
inlawrev-4065	237	3	.	.	PUNCT
inlawrev-4065	237	4	mat	mat	NOUN
inlawrev-4065	237	5	2578	2578	NUM
inlawrev-4065	237	6	.	.	PUNCT
inlawrev-4065	238	1	112	112	NUM
inlawrev-4065	238	2	.	.	PUNCT
inlawrev-4065	239	1	i	i	PRON
inlawrev-4065	239	2	d	d	PROPN
inlawrev-4065	239	3	zx	zx	NUM
inlawrev-4065	239	4	2519	2519	NUM
inlawrev-4065	239	5	.	.	PUNCT
inlawrev-4065	240	1	113	113	NUM
inlawrev-4065	240	2	.	.	PUNCT
inlawrev-4065	241	1	m	m	AUX
inlawrev-4065	241	2	114	114	NUM
inlawrev-4065	241	3	.	.	PUNCT
inlawrev-4065	241	4	mat	mat	NOUN
inlawrev-4065	241	5	2581	2581	NUM
inlawrev-4065	241	6	.	.	PUNCT
inlawrev-4065	242	1	1010	1010	NUM
inlawrev-4065	242	2	indiana	indiana	PROPN
inlawrev-4065	242	3	law	law	PROPN
inlawrev-4065	242	4	review	review	NOUN
inlawrev-4065	242	5	[	[	X
inlawrev-4065	242	6	vol	vol	NOUN
inlawrev-4065	242	7	.	.	PUNCT
inlawrev-4065	243	1	43:999	43:999	PROPN
inlawrev-4065	243	2	ga	ga	PROPN
inlawrev-4065	243	3	amended	amend	VERB
inlawrev-4065	243	4	ic	ic	PROPN
inlawrev-4065	243	5	6	6	NUM
inlawrev-4065	243	6	-	-	SYM
inlawrev-4065	243	7	6	6	NUM
inlawrev-4065	243	8	-	-	PUNCT
inlawrev-4065	243	9	5.5	5.5	NUM
inlawrev-4065	243	10	-	-	PUNCT
inlawrev-4065	243	11	20	20	NUM
inlawrev-4065	243	12	to	to	PART
inlawrev-4065	243	13	provide	provide	VERB
inlawrev-4065	243	14	that	that	SCONJ
inlawrev-4065	243	15	,	,	PUNCT
inlawrev-4065	243	16	as	as	ADP
inlawrev-4065	243	17	of	of	ADP
inlawrev-4065	243	18	january	january	PROPN
inlawrev-4065	243	19	1	1	NUM
inlawrev-4065	243	20	,	,	PUNCT
inlawrev-4065	243	21	2009	2009	NUM
inlawrev-4065	243	22	,	,	PUNCT
inlawrev-4065	243	23	a	a	DET
inlawrev-4065	243	24	county	county	NOUN
inlawrev-4065	243	25	's	's	PART
inlawrev-4065	243	26	cvet	cvet	ADJ
inlawrev-4065	243	27	distribution	distribution	NOUN
inlawrev-4065	243	28	will	will	AUX
inlawrev-4065	243	29	be	be	AUX
inlawrev-4065	243	30	the	the	DET
inlawrev-4065	243	31	county	county	NOUN
inlawrev-4065	243	32	's	's	PART
inlawrev-4065	243	33	distribution	distribution	NOUN
inlawrev-4065	243	34	percentage	percentage	NOUN
inlawrev-4065	243	35	multiplied	multiply	VERB
inlawrev-4065	243	36	by	by	ADP
inlawrev-4065	243	37	the	the	DET
inlawrev-4065	243	38	amount	amount	NOUN
inlawrev-4065	243	39	ofcvet	ofcvet	NOUN
inlawrev-4065	243	40	deposited	deposit	VERB
inlawrev-4065	243	41	in	in	ADP
inlawrev-4065	243	42	the	the	DET
inlawrev-4065	243	43	cvet	cvet	ADJ
inlawrev-4065	243	44	fund	fund	NOUN
inlawrev-4065	243	45	in	in	ADP
inlawrev-4065	243	46	the	the	DET
inlawrev-4065	243	47	preceding	precede	VERB
inlawrev-4065	243	48	calendar	calendar	NOUN
inlawrev-4065	243	49	year.^	year.^	PROPN
inlawrev-4065	243	50	^^	^^	PUNCT
inlawrev-4065	243	51	/.	/.	PUNCT
inlawrev-4065	244	1	aircraft	aircraft	NOUN
inlawrev-4065	244	2	excise	excise	NOUN
inlawrev-4065	244	3	tea	tea	NOUN
inlawrev-4065	244	4	the	the	DET
inlawrev-4065	244	5	ga	ga	PROPN
inlawrev-4065	244	6	amended	amend	VERB
inlawrev-4065	244	7	ic	ic	PROPN
inlawrev-4065	244	8	6	6	NUM
inlawrev-4065	244	9	-	-	SYM
inlawrev-4065	244	10	6	6	NUM
inlawrev-4065	244	11	-	-	PUNCT
inlawrev-4065	244	12	6.5	6.5	NUM
inlawrev-4065	244	13	-	-	PUNCT
inlawrev-4065	244	14	23	23	NUM
inlawrev-4065	244	15	to	to	PART
inlawrev-4065	244	16	require	require	VERB
inlawrev-4065	244	17	an	an	DET
inlawrev-4065	244	18	airport	airport	NOUN
inlawrev-4065	244	19	owner	owner	NOUN
inlawrev-4065	244	20	to	to	PART
inlawrev-4065	244	21	report	report	VERB
inlawrev-4065	244	22	all	all	DET
inlawrev-4065	244	23	aircraft	aircraft	NOUN
inlawrev-4065	244	24	based	base	VERB
inlawrev-4065	244	25	at	at	ADP
inlawrev-4065	244	26	an	an	DET
inlawrev-4065	244	27	airport	airport	NOUN
inlawrev-4065	244	28	.	.	PUNCT
inlawrev-4065	245	1	*	*	PUNCT
inlawrev-4065	245	2	^^	^^	PUNCT
inlawrev-4065	245	3	failure	failure	NOUN
inlawrev-4065	245	4	to	to	PART
inlawrev-4065	245	5	include	include	VERB
inlawrev-4065	245	6	an	an	DET
inlawrev-4065	245	7	aircraft	aircraft	NOUN
inlawrev-4065	245	8	in	in	ADP
inlawrev-4065	245	9	the	the	DET
inlawrev-4065	245	10	report	report	NOUN
inlawrev-4065	245	11	will	will	AUX
inlawrev-4065	245	12	result	result	VERB
inlawrev-4065	245	13	in	in	ADP
inlawrev-4065	245	14	a	a	DET
inlawrev-4065	245	15	civil	civil	ADJ
inlawrev-4065	245	16	penalty	penalty	NOUN
inlawrev-4065	245	17	of	of	ADP
inlawrev-4065	245	18	$	$	SYM
inlawrev-4065	245	19	100	100	NUM
inlawrev-4065	245	20	for	for	ADP
inlawrev-4065	245	21	each	each	DET
inlawrev-4065	245	22	aircraft	aircraft	NOUN
inlawrev-4065	245	23	that	that	PRON
inlawrev-4065	245	24	an	an	DET
inlawrev-4065	245	25	airport	airport	NOUN
inlawrev-4065	245	26	owner	owner	NOUN
inlawrev-4065	245	27	fails	fail	VERB
inlawrev-4065	245	28	to	to	PART
inlawrev-4065	245	29	report	report	VERB
inlawrev-4065	245	30	.	.	PUNCT
inlawrev-4065	246	1	''^	''^	PROPN
inlawrev-4065	246	2	j.	j.	PROPN
inlawrev-4065	246	3	cigarette	cigarette	PROPN
inlawrev-4065	246	4	tax	tax	NOUN
inlawrev-4065	246	5	the	the	DET
inlawrev-4065	246	6	ga	ga	PROPN
inlawrev-4065	246	7	amended	amend	VERB
inlawrev-4065	246	8	ic	ic	PROPN
inlawrev-4065	246	9	6	6	NUM
inlawrev-4065	246	10	-	-	SYM
inlawrev-4065	246	11	7	7	NUM
inlawrev-4065	246	12	-	-	PUNCT
inlawrev-4065	246	13	1	1	NUM
inlawrev-4065	246	14	-	-	SYM
inlawrev-4065	246	15	28	28	NUM
inlawrev-4065	246	16	.	.	NOUN
inlawrev-4065	246	17	1	1	NUM
inlawrev-4065	246	18	to	to	PART
inlawrev-4065	246	19	change	change	VERB
inlawrev-4065	246	20	the	the	DET
inlawrev-4065	246	21	distribution	distribution	NOUN
inlawrev-4065	246	22	ofthe	ofthe	NOUN
inlawrev-4065	246	23	cigarette	cigarette	NOUN
inlawrev-4065	246	24	tax	tax	NOUN
inlawrev-4065	246	25	so	so	SCONJ
inlawrev-4065	246	26	that	that	SCONJ
inlawrev-4065	246	27	5.74	5.74	NUM
inlawrev-4065	246	28	%	%	NOUN
inlawrev-4065	246	29	goes	go	VERB
inlawrev-4065	246	30	to	to	ADP
inlawrev-4065	246	31	the	the	DET
inlawrev-4065	246	32	state	state	NOUN
inlawrev-4065	246	33	retiree	retiree	PROPN
inlawrev-4065	246	34	health	health	PROPN
inlawrev-4065	246	35	benefit	benefit	PROPN
inlawrev-4065	246	36	trust	trust	NOUN
inlawrev-4065	246	37	fund	fund	NOUN
inlawrev-4065	246	38	and	and	CCONJ
inlawrev-4065	246	39	eliminates	eliminate	VERB
inlawrev-4065	246	40	the	the	DET
inlawrev-4065	246	41	amount	amount	NOUN
inlawrev-4065	246	42	used	use	VERB
inlawrev-4065	246	43	to	to	PART
inlawrev-4065	246	44	reimburse	reimburse	VERB
inlawrev-4065	246	45	the	the	DET
inlawrev-4065	246	46	general	general	ADJ
inlawrev-4065	246	47	fund	fund	NOUN
inlawrev-4065	246	48	for	for	ADP
inlawrev-4065	246	49	the	the	DET
inlawrev-4065	246	50	tax	tax	NOUN
inlawrev-4065	246	51	credit	credit	NOUN
inlawrev-4065	246	52	for	for	ADP
inlawrev-4065	246	53	employerprovided	employerprovide	VERB
inlawrev-4065	246	54	health	health	NOUN
inlawrev-4065	246	55	benefit	benefit	NOUN
inlawrev-4065	246	56	plans	plan	NOUN
inlawrev-4065	246	57	.	.	PUNCT
inlawrev-4065	247	1	'	'	PUNCT
inlawrev-4065	247	2	^^	^^	PUNCT
inlawrev-4065	247	3	the	the	DET
inlawrev-4065	247	4	legislature	legislature	NOUN
inlawrev-4065	247	5	also	also	ADV
inlawrev-4065	247	6	amended	amend	VERB
inlawrev-4065	247	7	this	this	DET
inlawrev-4065	247	8	statute	statute	NOUN
inlawrev-4065	247	9	to	to	PART
inlawrev-4065	247	10	increase	increase	VERB
inlawrev-4065	247	11	the	the	DET
inlawrev-4065	247	12	percentage	percentage	NOUN
inlawrev-4065	247	13	of	of	ADP
inlawrev-4065	247	14	cigarette	cigarette	NOUN
inlawrev-4065	247	15	tax	tax	NOUN
inlawrev-4065	247	16	going	go	VERB
inlawrev-4065	247	17	to	to	ADP
inlawrev-4065	247	18	the	the	DET
inlawrev-4065	247	19	general	general	ADJ
inlawrev-4065	247	20	fund	fund	NOUN
inlawrev-4065	247	21	from	from	ADP
inlawrev-4065	247	22	53.68	53.68	NUM
inlawrev-4065	247	23	%	%	NOUN
inlawrev-4065	247	24	to	to	ADP
inlawrev-4065	247	25	54.5%.^^	54.5%.^^	NOUN
inlawrev-4065	247	26	'	'	PUNCT
inlawrev-4065	247	27	k.	k.	NOUN
inlawrev-4065	247	28	tax	tax	PROPN
inlawrev-4065	247	29	administration	administration	PROPN
inlawrev-4065	247	30	to	to	PART
inlawrev-4065	247	31	administer	administer	VERB
inlawrev-4065	247	32	more	more	ADV
inlawrev-4065	247	33	effectively	effectively	ADV
inlawrev-4065	247	34	the	the	DET
inlawrev-4065	247	35	various	various	ADJ
inlawrev-4065	247	36	tax	tax	NOUN
inlawrev-4065	247	37	provisions	provision	NOUN
inlawrev-4065	247	38	of	of	ADP
inlawrev-4065	247	39	the	the	DET
inlawrev-4065	247	40	indiana	indiana	PROPN
inlawrev-4065	247	41	code	code	PROPN
inlawrev-4065	247	42	,	,	PUNCT
inlawrev-4065	247	43	the	the	DET
inlawrev-4065	247	44	ga	ga	PROPN
inlawrev-4065	247	45	amended	amend	VERB
inlawrev-4065	247	46	a	a	DET
inlawrev-4065	247	47	number	number	NOUN
inlawrev-4065	247	48	of	of	ADP
inlawrev-4065	247	49	statutes	statute	NOUN
inlawrev-4065	247	50	.	.	PUNCT
inlawrev-4065	248	1	the	the	DET
inlawrev-4065	248	2	ga	ga	PROPN
inlawrev-4065	248	3	amended	amend	VERB
inlawrev-4065	248	4	ic	ic	PROPN
inlawrev-4065	248	5	6	6	NUM
inlawrev-4065	248	6	-	-	SYM
inlawrev-4065	248	7	8.1	8.1	NUM
inlawrev-4065	248	8	-	-	PUNCT
inlawrev-4065	248	9	3	3	NUM
inlawrev-4065	248	10	-	-	SYM
inlawrev-4065	248	11	4	4	NUM
inlawrev-4065	248	12	to	to	PART
inlawrev-4065	248	13	provide	provide	VERB
inlawrev-4065	248	14	that	that	SCONJ
inlawrev-4065	248	15	the	the	DET
inlawrev-4065	248	16	reporting	reporting	NOUN
inlawrev-4065	248	17	of	of	ADP
inlawrev-4065	248	18	information	information	NOUN
inlawrev-4065	248	19	in	in	ADP
inlawrev-4065	248	20	an	an	DET
inlawrev-4065	248	21	electronic	electronic	ADJ
inlawrev-4065	248	22	format	format	NOUN
inlawrev-4065	248	23	is	be	AUX
inlawrev-4065	248	24	included	include	VERB
inlawrev-4065	248	25	in	in	ADP
inlawrev-4065	248	26	the	the	DET
inlawrev-4065	248	27	department	department	NOUN
inlawrev-4065	248	28	's	's	PART
inlawrev-4065	248	29	authority	authority	NOUN
inlawrev-4065	248	30	when	when	SCONJ
inlawrev-4065	248	31	furnishing	furnish	VERB
inlawrev-4065	248	32	forms	form	NOUN
inlawrev-4065	248	33	used	use	VERB
inlawrev-4065	248	34	in	in	ADP
inlawrev-4065	248	35	administering	administer	VERB
inlawrev-4065	248	36	the	the	DET
inlawrev-4065	248	37	various	various	ADJ
inlawrev-4065	248	38	taxes	taxis	NOUN
inlawrev-4065	248	39	.	.	PUNCT
inlawrev-4065	249	1	^^^	^^^	NOUN
inlawrev-4065	249	2	the	the	DET
inlawrev-4065	249	3	ga	ga	PROPN
inlawrev-4065	249	4	also	also	ADV
inlawrev-4065	249	5	granted	grant	VERB
inlawrev-4065	249	6	the	the	DET
inlawrev-4065	249	7	department	department	NOUN
inlawrev-4065	249	8	the	the	DET
inlawrev-4065	249	9	power	power	NOUN
inlawrev-4065	249	10	to	to	PART
inlawrev-4065	249	11	use	use	VERB
inlawrev-4065	249	12	statistical	statistical	ADJ
inlawrev-4065	249	13	sampling	sampling	NOUN
inlawrev-4065	249	14	when	when	SCONJ
inlawrev-4065	249	15	auditing	auditing	NOUN
inlawrev-4065	249	16	taxpayers	taxpayer	NOUN
inlawrev-4065	249	17	.	.	PUNCT
inlawrev-4065	249	18	'	'	PUNCT
inlawrev-4065	249	19	^	^	PUNCT
inlawrev-4065	249	20	^	^	PUNCT
inlawrev-4065	249	21	both	both	CCONJ
inlawrev-4065	249	22	the	the	DET
inlawrev-4065	249	23	taxpayer	taxpayer	NOUN
inlawrev-4065	249	24	and	and	CCONJ
inlawrev-4065	249	25	the	the	DET
inlawrev-4065	249	26	department	department	NOUN
inlawrev-4065	249	27	must	must	AUX
inlawrev-4065	249	28	agree	agree	VERB
inlawrev-4065	249	29	on	on	ADP
inlawrev-4065	249	30	the	the	DET
inlawrev-4065	249	31	sampling	sampling	NOUN
inlawrev-4065	249	32	method	method	NOUN
inlawrev-4065	249	33	.	.	PUNCT
inlawrev-4065	250	1	'	'	PUNCT
inlawrev-4065	250	2	^^	^^	PUNCT
inlawrev-4065	250	3	the	the	DET
inlawrev-4065	250	4	ga	ga	PROPN
inlawrev-4065	250	5	amended	amend	VERB
inlawrev-4065	250	6	ic	ic	PROPN
inlawrev-4065	250	7	6	6	NUM
inlawrev-4065	250	8	-	-	SYM
inlawrev-4065	250	9	8.1	8.1	NUM
inlawrev-4065	250	10	-	-	PUNCT
inlawrev-4065	250	11	3	3	NUM
inlawrev-4065	250	12	-	-	SYM
inlawrev-4065	250	13	16	16	NUM
inlawrev-4065	250	14	to	to	PART
inlawrev-4065	250	15	require	require	VERB
inlawrev-4065	250	16	the	the	DET
inlawrev-4065	250	17	department	department	NOUN
inlawrev-4065	250	18	to	to	PART
inlawrev-4065	250	19	compile	compile	VERB
inlawrev-4065	250	20	a	a	DET
inlawrev-4065	250	21	list	list	NOUN
inlawrev-4065	250	22	ofretail	ofretail	NOUN
inlawrev-4065	250	23	merchants	merchant	NOUN
inlawrev-4065	250	24	whose	whose	DET
inlawrev-4065	250	25	certificate	certificate	NOUN
inlawrev-4065	250	26	has	have	AUX
inlawrev-4065	250	27	not	not	PART
inlawrev-4065	250	28	been	be	AUX
inlawrev-4065	250	29	renewed	renew	VERB
inlawrev-4065	250	30	or	or	CCONJ
inlawrev-4065	250	31	whose	whose	DET
inlawrev-4065	250	32	registration	registration	NOUN
inlawrev-4065	250	33	has	have	AUX
inlawrev-4065	250	34	been	be	AUX
inlawrev-4065	250	35	revoked	revoke	VERB
inlawrev-4065	250	36	by	by	ADP
inlawrev-4065	250	37	the	the	DET
inlawrev-4065	250	38	department	department	NOUN
inlawrev-4065	250	39	.	.	PUNCT
inlawrev-4065	251	1	^^^	^^^	ADP
inlawrev-4065	251	2	the	the	DET
inlawrev-4065	251	3	list	list	NOUN
inlawrev-4065	251	4	must	must	AUX
inlawrev-4065	251	5	be	be	AUX
inlawrev-4065	251	6	published	publish	VERB
inlawrev-4065	251	7	on	on	ADP
inlawrev-4065	251	8	the	the	DET
inlawrev-4065	251	9	department	department	NOUN
inlawrev-4065	251	10	's	's	PART
inlawrev-4065	251	11	web	web	NOUN
inlawrev-4065	251	12	site.*^"^	site.*^"^	NOUN
inlawrev-4065	251	13	the	the	DET
inlawrev-4065	251	14	ga	ga	PROPN
inlawrev-4065	251	15	codified	codify	VERB
inlawrev-4065	251	16	a	a	DET
inlawrev-4065	251	17	previously	previously	ADV
inlawrev-4065	251	18	non	non	ADJ
inlawrev-4065	251	19	-	-	ADJ
inlawrev-4065	251	20	code	code	ADJ
inlawrev-4065	251	21	provision	provision	NOUN
inlawrev-4065	251	22	concerning	concern	VERB
inlawrev-4065	251	23	indiana	indiana	PROPN
inlawrev-4065	251	24	's	's	PART
inlawrev-4065	251	25	115	115	NUM
inlawrev-4065	251	26	.	.	PUNCT
inlawrev-4065	252	1	mat	mat	NOUN
inlawrev-4065	252	2	2582	2582	NUM
inlawrev-4065	252	3	.	.	PUNCT
inlawrev-4065	253	1	116	116	NUM
inlawrev-4065	253	2	.	.	PUNCT
inlawrev-4065	253	3	mat	mat	NOUN
inlawrev-4065	253	4	2587	2587	NUM
inlawrev-4065	253	5	-	-	SYM
inlawrev-4065	253	6	88	88	NUM
inlawrev-4065	253	7	.	.	PUNCT
inlawrev-4065	254	1	117	117	NUM
inlawrev-4065	254	2	.	.	PUNCT
inlawrev-4065	255	1	i	i	PRON
inlawrev-4065	255	2	d.	d.	PROPN
inlawrev-4065	255	3	118	118	NUM
inlawrev-4065	255	4	.	.	PUNCT
inlawrev-4065	255	5	mat	mat	NOUN
inlawrev-4065	255	6	2591	2591	NUM
inlawrev-4065	255	7	-	-	SYM
inlawrev-4065	255	8	92	92	NUM
inlawrev-4065	255	9	.	.	PUNCT
inlawrev-4065	256	1	119	119	NUM
inlawrev-4065	256	2	.	.	PUNCT
inlawrev-4065	257	1	i	i	PRON
inlawrev-4065	257	2	d.	d.	PROPN
inlawrev-4065	257	3	120	120	NUM
inlawrev-4065	257	4	.	.	PUNCT
inlawrev-4065	257	5	mat	mat	PROPN
inlawrev-4065	257	6	2593	2593	NUM
inlawrev-4065	257	7	.	.	PUNCT
inlawrev-4065	258	1	121	121	NUM
inlawrev-4065	258	2	.	.	PUNCT
inlawrev-4065	258	3	mat	mat	NOUN
inlawrev-4065	258	4	2593	2593	NUM
inlawrev-4065	258	5	-	-	SYM
inlawrev-4065	258	6	94	94	NUM
inlawrev-4065	258	7	.	.	PUNCT
inlawrev-4065	258	8	122	122	NUM
inlawrev-4065	258	9	.	.	PUNCT
inlawrev-4065	259	1	m	m	VERB
inlawrev-4065	259	2	123	123	NUM
inlawrev-4065	259	3	.	.	PUNCT
inlawrev-4065	260	1	mat	mat	NOUN
inlawrev-4065	260	2	2596	2596	NUM
inlawrev-4065	260	3	-	-	SYM
inlawrev-4065	260	4	97	97	NUM
inlawrev-4065	260	5	.	.	PUNCT
inlawrev-4065	260	6	124	124	NUM
inlawrev-4065	260	7	.	.	PUNCT
inlawrev-4065	261	1	i	i	PRON
inlawrev-4065	261	2	d	d	PROPN
inlawrev-4065	261	3	dx	dx	PROPN
inlawrev-4065	261	4	2591	2591	NUM
inlawrev-4065	261	5	.	.	PUNCT
inlawrev-4065	262	1	2010	2010	NUM
inlawrev-4065	262	2	]	]	PUNCT
inlawrev-4065	262	3	taxation	taxation	NOUN
inlawrev-4065	262	4	1011	1011	NUM
inlawrev-4065	262	5	membership	membership	NOUN
inlawrev-4065	262	6	in	in	ADP
inlawrev-4065	262	7	the	the	DET
inlawrev-4065	262	8	multistate	multistate	NOUN
inlawrev-4065	262	9	tax	tax	NOUN
inlawrev-4065	262	10	commission	commission	PROPN
inlawrev-4065	262	11	.	.	PUNCT
inlawrev-4065	263	1	'	'	PUNCT
inlawrev-4065	263	2	^^	^^	PUNCT
inlawrev-4065	263	3	the	the	DET
inlawrev-4065	263	4	ga	ga	PROPN
inlawrev-4065	263	5	also	also	ADV
inlawrev-4065	263	6	enacted	enact	VERB
inlawrev-4065	263	7	new	new	ADJ
inlawrev-4065	263	8	legislation	legislation	NOUN
inlawrev-4065	263	9	requiring	require	VERB
inlawrev-4065	263	10	the	the	DET
inlawrev-4065	263	11	department	department	NOUN
inlawrev-4065	263	12	cooperate	cooperate	VERB
inlawrev-4065	263	13	with	with	ADP
inlawrev-4065	263	14	the	the	DET
inlawrev-4065	263	15	department	department	PROPN
inlawrev-4065	263	16	of	of	ADP
inlawrev-4065	263	17	labor	labor	NOUN
inlawrev-4065	263	18	,	,	PUNCT
inlawrev-4065	263	19	the	the	DET
inlawrev-4065	263	20	worker	worker	NOUN
inlawrev-4065	263	21	's	's	PART
inlawrev-4065	263	22	compensation	compensation	NOUN
inlawrev-4065	263	23	board	board	NOUN
inlawrev-4065	263	24	,	,	PUNCT
inlawrev-4065	263	25	and	and	CCONJ
inlawrev-4065	263	26	the	the	DET
inlawrev-4065	263	27	department	department	NOUN
inlawrev-4065	263	28	of	of	ADP
inlawrev-4065	263	29	workforce	workforce	PROPN
inlawrev-4065	263	30	development	development	PROPN
inlawrev-4065	263	31	concerning	concern	VERB
inlawrev-4065	263	32	suspected	suspect	VERB
inlawrev-4065	263	33	improper	improper	ADJ
inlawrev-4065	263	34	classification	classification	NOUN
inlawrev-4065	263	35	of	of	ADP
inlawrev-4065	263	36	an	an	DET
inlawrev-4065	263	37	individual	individual	NOUN
inlawrev-4065	263	38	as	as	ADP
inlawrev-4065	263	39	an	an	DET
inlawrev-4065	263	40	independent	independent	ADJ
inlawrev-4065	263	41	contractor	contractor	NOUN
inlawrev-4065	263	42	by	by	ADP
inlawrev-4065	263	43	a	a	DET
inlawrev-4065	263	44	contractor	contractor	NOUN
inlawrev-4065	263	45	.	.	PUNCT
inlawrev-4065	264	1	^^^	^^^	ADP
inlawrev-4065	264	2	the	the	DET
inlawrev-4065	264	3	sharing	sharing	NOUN
inlawrev-4065	264	4	of	of	ADP
inlawrev-4065	264	5	information	information	NOUN
inlawrev-4065	264	6	must	must	AUX
inlawrev-4065	264	7	begin	begin	VERB
inlawrev-4065	264	8	after	after	ADP
inlawrev-4065	264	9	december	december	PROPN
inlawrev-4065	264	10	31	31	NUM
inlawrev-4065	264	11	,	,	PUNCT
inlawrev-4065	264	12	2009	2009	NUM
inlawrev-4065	264	13	,	,	PUNCT
inlawrev-4065	264	14	and	and	CCONJ
inlawrev-4065	264	15	the	the	DET
inlawrev-4065	264	16	information	information	NOUN
inlawrev-4065	264	17	shared	share	VERB
inlawrev-4065	264	18	between	between	ADP
inlawrev-4065	264	19	the	the	DET
inlawrev-4065	264	20	agencies	agency	NOUN
inlawrev-4065	264	21	must	must	AUX
inlawrev-4065	264	22	remain	remain	VERB
inlawrev-4065	264	23	confidential	confidential	ADJ
inlawrev-4065	264	24	.	.	PUNCT
inlawrev-4065	265	1	^^^	^^^	ADP
inlawrev-4065	265	2	the	the	DET
inlawrev-4065	265	3	ga	ga	PROPN
inlawrev-4065	265	4	amended	amend	VERB
inlawrev-4065	265	5	ic	ic	PROPN
inlawrev-4065	265	6	6	6	NUM
inlawrev-4065	265	7	-	-	SYM
inlawrev-4065	265	8	8.1	8.1	NUM
inlawrev-4065	265	9	-	-	PUNCT
inlawrev-4065	265	10	5	5	NUM
inlawrev-4065	265	11	-	-	SYM
inlawrev-4065	265	12	2	2	NUM
inlawrev-4065	265	13	to	to	PART
inlawrev-4065	265	14	allow	allow	VERB
inlawrev-4065	265	15	an	an	DET
inlawrev-4065	265	16	erroneously	erroneously	ADV
inlawrev-4065	265	17	issued	issue	VERB
inlawrev-4065	265	18	refund	refund	NOUN
inlawrev-4065	265	19	check	check	NOUN
inlawrev-4065	265	20	fi	fi	NOUN
inlawrev-4065	265	21	-	-	NOUN
inlawrev-4065	265	22	om	om	PROPN
inlawrev-4065	265	23	the	the	DET
inlawrev-4065	265	24	department	department	NOUN
inlawrev-4065	265	25	to	to	PART
inlawrev-4065	265	26	be	be	AUX
inlawrev-4065	265	27	recovered	recover	VERB
inlawrev-4065	265	28	through	through	ADP
inlawrev-4065	265	29	the	the	DET
inlawrev-4065	265	30	assessment	assessment	NOUN
inlawrev-4065	265	31	procedures	procedure	NOUN
inlawrev-4065	265	32	of	of	ADP
inlawrev-4065	265	33	the	the	DET
inlawrev-4065	265	34	department	department	NOUN
inlawrev-4065	265	35	.	.	PUNCT
inlawrev-4065	266	1	'	'	PUNCT
inlawrev-4065	266	2	^^	^^	PUNCT
inlawrev-4065	266	3	in	in	ADP
inlawrev-4065	266	4	order	order	NOUN
inlawrev-4065	266	5	to	to	PART
inlawrev-4065	266	6	do	do	AUX
inlawrev-4065	266	7	so	so	ADV
inlawrev-4065	266	8	,	,	PUNCT
inlawrev-4065	266	9	the	the	DET
inlawrev-4065	266	10	assessment	assessment	NOUN
inlawrev-4065	266	11	must	must	AUX
inlawrev-4065	266	12	be	be	AUX
inlawrev-4065	266	13	issued	issue	VERB
inlawrev-4065	266	14	within	within	ADP
inlawrev-4065	266	15	two	two	NUM
inlawrev-4065	266	16	years	year	NOUN
inlawrev-4065	266	17	of	of	ADP
inlawrev-4065	266	18	the	the	DET
inlawrev-4065	266	19	reftmd	reftmd	NOUN
inlawrev-4065	266	20	or	or	CCONJ
inlawrev-4065	266	21	within	within	ADP
inlawrev-4065	266	22	five	five	NUM
inlawrev-4065	266	23	years	year	NOUN
inlawrev-4065	266	24	if	if	SCONJ
inlawrev-4065	266	25	the	the	DET
inlawrev-4065	266	26	reftind	reftind	NOUN
inlawrev-4065	266	27	was	be	AUX
inlawrev-4065	266	28	obtained	obtain	VERB
inlawrev-4065	266	29	through	through	ADP
inlawrev-4065	266	30	fraud	fraud	NOUN
inlawrev-4065	266	31	or	or	CCONJ
inlawrev-4065	266	32	misrepresentation	misrepresentation	NOUN
inlawrev-4065	266	33	by	by	ADP
inlawrev-4065	266	34	the	the	DET
inlawrev-4065	266	35	taxpayer	taxpayer	NOUN
inlawrev-4065	266	36	.	.	PUNCT
inlawrev-4065	267	1	^^^	^^^	ADP
inlawrev-4065	267	2	the	the	DET
inlawrev-4065	267	3	ga	ga	PROPN
inlawrev-4065	267	4	amended	amend	VERB
inlawrev-4065	267	5	ic	ic	PROPN
inlawrev-4065	267	6	6	6	NUM
inlawrev-4065	267	7	-	-	SYM
inlawrev-4065	267	8	8	8	NUM
inlawrev-4065	267	9	.	.	NOUN
inlawrev-4065	268	1	1	1	NUM
inlawrev-4065	268	2	-	-	SYM
inlawrev-4065	268	3	6	6	NUM
inlawrev-4065	268	4	-	-	SYM
inlawrev-4065	268	5	4.5	4.5	NUM
inlawrev-4065	268	6	to	to	PART
inlawrev-4065	268	7	require	require	VERB
inlawrev-4065	268	8	the	the	DET
inlawrev-4065	268	9	rounding	rounding	NOUN
inlawrev-4065	268	10	to	to	ADP
inlawrev-4065	268	11	the	the	DET
inlawrev-4065	268	12	nearest	near	ADJ
inlawrev-4065	268	13	dollar	dollar	NOUN
inlawrev-4065	268	14	on	on	ADP
inlawrev-4065	268	15	an	an	DET
inlawrev-4065	268	16	income	income	NOUN
inlawrev-4065	268	17	tax	tax	NOUN
inlawrev-4065	268	18	return	return	NOUN
inlawrev-4065	268	19	.	.	PUNCT
inlawrev-4065	269	1	'	'	PUNCT
inlawrev-4065	269	2	^^	^^	CCONJ
inlawrev-4065	269	3	the	the	DET
inlawrev-4065	269	4	ga	ga	PROPN
inlawrev-4065	269	5	enacted	enact	VERB
inlawrev-4065	269	6	legislation	legislation	NOUN
inlawrev-4065	269	7	to	to	PART
inlawrev-4065	269	8	require	require	VERB
inlawrev-4065	269	9	the	the	DET
inlawrev-4065	269	10	dlgf	dlgf	NOUN
inlawrev-4065	269	11	,	,	PUNCT
inlawrev-4065	269	12	the	the	DET
inlawrev-4065	269	13	budget	budget	NOUN
inlawrev-4065	269	14	agency	agency	NOUN
inlawrev-4065	269	15	,	,	PUNCT
inlawrev-4065	269	16	and	and	CCONJ
inlawrev-4065	269	17	the	the	DET
inlawrev-4065	269	18	department	department	NOUN
inlawrev-4065	269	19	to	to	PART
inlawrev-4065	269	20	determine	determine	VERB
inlawrev-4065	269	21	the	the	DET
inlawrev-4065	269	22	amount	amount	NOUN
inlawrev-4065	269	23	of	of	ADP
inlawrev-4065	269	24	adjusted	adjusted	ADJ
inlawrev-4065	269	25	gross	gross	ADJ
inlawrev-4065	269	26	income	income	NOUN
inlawrev-4065	269	27	and	and	CCONJ
inlawrev-4065	269	28	the	the	DET
inlawrev-4065	269	29	number	number	NOUN
inlawrev-4065	269	30	of	of	ADP
inlawrev-4065	269	31	taxpayers	taxpayer	NOUN
inlawrev-4065	269	32	that	that	PRON
inlawrev-4065	269	33	reside	reside	VERB
inlawrev-4065	269	34	in	in	ADP
inlawrev-4065	269	35	a	a	DET
inlawrev-4065	269	36	city	city	NOUN
inlawrev-4065	269	37	or	or	CCONJ
inlawrev-4065	269	38	town	town	NOUN
inlawrev-4065	269	39	.	.	PUNCT
inlawrev-4065	270	1	'^	'^	NOUN
inlawrev-4065	270	2	'	'	PUNCT
inlawrev-4065	270	3	the	the	DET
inlawrev-4065	270	4	reporting	reporting	NOUN
inlawrev-4065	270	5	is	be	AUX
inlawrev-4065	270	6	required	require	VERB
inlawrev-4065	270	7	to	to	PART
inlawrev-4065	270	8	begin	begin	VERB
inlawrev-4065	270	9	january	january	PROPN
inlawrev-4065	270	10	1,2011.^^2	1,2011.^^2	NUM
inlawrev-4065	270	11	the	the	DET
inlawrev-4065	270	12	ga	ga	PROPN
inlawrev-4065	270	13	amended	amend	VERB
inlawrev-4065	270	14	ic	ic	PROPN
inlawrev-4065	270	15	6	6	NUM
inlawrev-4065	270	16	-	-	SYM
inlawrev-4065	270	17	8.1	8.1	NUM
inlawrev-4065	270	18	-	-	PUNCT
inlawrev-4065	270	19	7	7	NUM
inlawrev-4065	270	20	-	-	SYM
inlawrev-4065	270	21	1	1	NUM
inlawrev-4065	270	22	to	to	PART
inlawrev-4065	270	23	provide	provide	VERB
inlawrev-4065	270	24	that	that	SCONJ
inlawrev-4065	270	25	the	the	DET
inlawrev-4065	270	26	department	department	NOUN
inlawrev-4065	270	27	's	's	PART
inlawrev-4065	270	28	confidentiality	confidentiality	NOUN
inlawrev-4065	270	29	statute	statute	NOUN
inlawrev-4065	270	30	does	do	AUX
inlawrev-4065	270	31	not	not	PART
inlawrev-4065	270	32	apply	apply	VERB
inlawrev-4065	270	33	to	to	ADP
inlawrev-4065	270	34	the	the	DET
inlawrev-4065	270	35	release	release	NOUN
inlawrev-4065	270	36	ofinformation	ofinformation	NOUN
inlawrev-4065	270	37	concerning	concern	VERB
inlawrev-4065	270	38	the	the	DET
inlawrev-4065	270	39	beer	beer	NOUN
inlawrev-4065	270	40	excise	excise	NOUN
inlawrev-4065	270	41	tax	tax	NOUN
inlawrev-4065	270	42	,	,	PUNCT
inlawrev-4065	270	43	including	include	VERB
inlawrev-4065	270	44	brand	brand	NOUN
inlawrev-4065	270	45	and	and	CCONJ
inlawrev-4065	270	46	package	package	NOUN
inlawrev-4065	270	47	type	type	NOUN
inlawrev-4065	270	48	information	information	NOUN
inlawrev-4065	270	49	.	.	PUNCT
inlawrev-4065	271	1	'^^	'^^	PROPN
inlawrev-4065	271	2	the	the	DET
inlawrev-4065	271	3	ga	ga	PROPN
inlawrev-4065	271	4	enacted	enact	VERB
inlawrev-4065	271	5	new	new	ADJ
inlawrev-4065	271	6	legislation	legislation	NOUN
inlawrev-4065	271	7	to	to	PART
inlawrev-4065	271	8	allow	allow	VERB
inlawrev-4065	271	9	the	the	DET
inlawrev-4065	271	10	department	department	NOUN
inlawrev-4065	271	11	to	to	PART
inlawrev-4065	271	12	require	require	VERB
inlawrev-4065	271	13	a	a	DET
inlawrev-4065	271	14	person	person	NOUN
inlawrev-4065	271	15	on	on	ADP
inlawrev-4065	271	16	a	a	DET
inlawrev-4065	271	17	payment	payment	NOUN
inlawrev-4065	271	18	plan	plan	NOUN
inlawrev-4065	271	19	for	for	ADP
inlawrev-4065	271	20	sales	sale	NOUN
inlawrev-4065	271	21	and	and	CCONJ
inlawrev-4065	271	22	withholding	withholding	NOUN
inlawrev-4065	271	23	taxes	taxis	NOUN
inlawrev-4065	271	24	to	to	PART
inlawrev-4065	271	25	make	make	VERB
inlawrev-4065	271	26	periodic	periodic	ADJ
inlawrev-4065	271	27	payments	payment	NOUN
inlawrev-4065	271	28	by	by	ADP
inlawrev-4065	271	29	electronic	electronic	ADJ
inlawrev-4065	271	30	ftinds	ftind	NOUN
inlawrev-4065	271	31	transfer	transfer	NOUN
inlawrev-4065	271	32	.	.	PUNCT
inlawrev-4065	272	1	'^	'^	NOUN
inlawrev-4065	272	2	"	"	PUNCT
inlawrev-4065	272	3	*	*	PUNCT
inlawrev-4065	272	4	the	the	DET
inlawrev-4065	272	5	electronic	electronic	ADJ
inlawrev-4065	272	6	ftxnds	ftxnd	NOUN
inlawrev-4065	272	7	transfer	transfer	NOUN
inlawrev-4065	272	8	may	may	AUX
inlawrev-4065	272	9	be	be	AUX
inlawrev-4065	272	10	made	make	VERB
inlawrev-4065	272	11	through	through	ADP
inlawrev-4065	272	12	an	an	DET
inlawrev-4065	272	13	automatic	automatic	ADJ
inlawrev-4065	272	14	withdrawal	withdrawal	NOUN
inlawrev-4065	272	15	from	from	ADP
inlawrev-4065	272	16	the	the	DET
inlawrev-4065	272	17	person	person	NOUN
inlawrev-4065	272	18	's	's	PART
inlawrev-4065	272	19	account	account	NOUN
inlawrev-4065	272	20	at	at	ADP
inlawrev-4065	272	21	a	a	DET
inlawrev-4065	272	22	financial	financial	ADJ
inlawrev-4065	272	23	institution	institution	NOUN
inlawrev-4065	272	24	.	.	PUNCT
inlawrev-4065	273	1	'^^	'^^	PROPN
inlawrev-4065	273	2	the	the	DET
inlawrev-4065	273	3	ga	ga	PROPN
inlawrev-4065	273	4	amended	amend	VERB
inlawrev-4065	273	5	ic	ic	PROPN
inlawrev-4065	273	6	6	6	NUM
inlawrev-4065	273	7	-	-	SYM
inlawrev-4065	273	8	8	8	NUM
inlawrev-4065	273	9	.	.	NOUN
inlawrev-4065	274	1	1	1	NUM
inlawrev-4065	274	2	-	-	SYM
inlawrev-4065	274	3	9	9	NUM
inlawrev-4065	274	4	-	-	SYM
inlawrev-4065	274	5	2	2	NUM
inlawrev-4065	274	6	to	to	PART
inlawrev-4065	274	7	provide	provide	VERB
inlawrev-4065	274	8	a	a	DET
inlawrev-4065	274	9	credit	credit	NOUN
inlawrev-4065	274	10	over	over	ADP
inlawrev-4065	274	11	the	the	DET
inlawrev-4065	274	12	next	next	ADJ
inlawrev-4065	274	13	ten	ten	NUM
inlawrev-4065	274	14	years	year	NOUN
inlawrev-4065	274	15	for	for	ADP
inlawrev-4065	274	16	income	income	NOUN
inlawrev-4065	274	17	tax	tax	NOUN
inlawrev-4065	274	18	paid	pay	VERB
inlawrev-4065	274	19	by	by	ADP
inlawrev-4065	274	20	nonresident	nonresident	ADJ
inlawrev-4065	274	21	shareholders	shareholder	NOUN
inlawrev-4065	274	22	during	during	ADP
inlawrev-4065	274	23	tax	tax	NOUN
inlawrev-4065	274	24	years	year	NOUN
inlawrev-4065	274	25	2005	2005	NUM
inlawrev-4065	274	26	through	through	ADP
inlawrev-4065	274	27	2008.'^^	2008.'^^	NUM
inlawrev-4065	274	28	the	the	DET
inlawrev-4065	274	29	credit	credit	NOUN
inlawrev-4065	274	30	will	will	AUX
inlawrev-4065	274	31	be	be	AUX
inlawrev-4065	274	32	applied	apply	VERB
inlawrev-4065	274	33	against	against	ADP
inlawrev-4065	274	34	ftiture	ftiture	NOUN
inlawrev-4065	274	35	liabilities	liability	NOUN
inlawrev-4065	274	36	of	of	ADP
inlawrev-4065	274	37	the	the	DET
inlawrev-4065	274	38	taxpayer	taxpayer	NOUN
inlawrev-4065	274	39	.	.	PUNCT
inlawrev-4065	275	1	'	'	PUNCT
inlawrev-4065	275	2	^^	^^	CCONJ
inlawrev-4065	275	3	the	the	DET
inlawrev-4065	275	4	statute	statute	NOUN
inlawrev-4065	275	5	also	also	ADV
inlawrev-4065	275	6	requires	require	VERB
inlawrev-4065	275	7	the	the	DET
inlawrev-4065	275	8	taxpayer	taxpayer	NOUN
inlawrev-4065	275	9	to	to	PART
inlawrev-4065	275	10	prove	prove	VERB
inlawrev-4065	275	11	under	under	ADP
inlawrev-4065	275	12	a	a	DET
inlawrev-4065	275	13	penalty	penalty	NOUN
inlawrev-4065	275	14	of	of	ADP
inlawrev-4065	275	15	perjury	perjury	NOUN
inlawrev-4065	275	16	that	that	SCONJ
inlawrev-4065	275	17	they	they	PRON
inlawrev-4065	275	18	have	have	AUX
inlawrev-4065	275	19	reported	report	VERB
inlawrev-4065	275	20	income	income	NOUN
inlawrev-4065	275	21	to	to	ADP
inlawrev-4065	275	22	their	their	PRON
inlawrev-4065	275	23	home	home	NOUN
inlawrev-4065	275	24	state	state	NOUN
inlawrev-4065	275	25	equal	equal	ADJ
inlawrev-4065	275	26	to	to	ADP
inlawrev-4065	275	27	the	the	DET
inlawrev-4065	275	28	income	income	NOUN
inlawrev-4065	275	29	attributable	attributable	ADJ
inlawrev-4065	275	30	to	to	ADP
inlawrev-4065	275	31	the	the	DET
inlawrev-4065	275	32	amount	amount	NOUN
inlawrev-4065	275	33	of	of	ADP
inlawrev-4065	275	34	credit	credit	NOUN
inlawrev-4065	275	35	or	or	CCONJ
inlawrev-4065	275	36	reftind	reftind	ADV
inlawrev-4065	275	37	granted	grant	VERB
inlawrev-4065	275	38	.	.	PUNCT
inlawrev-4065	276	1	'	'	PUNCT
inlawrev-4065	276	2	^^	^^	SYM
inlawrev-4065	276	3	125	125	NUM
inlawrev-4065	276	4	.	.	PUNCT
inlawrev-4065	277	1	i	i	PRON
inlawrev-4065	277	2	d.	d.	PROPN
inlawrev-4065	277	3	at	at	ADP
inlawrev-4065	277	4	249	249	NUM
inlawrev-4065	277	5	.	.	PUNCT
inlawrev-4065	278	1	126	126	NUM
inlawrev-4065	278	2	.	.	PUNCT
inlawrev-4065	279	1	i	i	PRON
inlawrev-4065	279	2	d.	d.	PROPN
inlawrev-4065	279	3	at	at	ADP
inlawrev-4065	279	4	1714	1714	NUM
inlawrev-4065	279	5	.	.	PUNCT
inlawrev-4065	280	1	127	127	NUM
inlawrev-4065	280	2	.	.	PUNCT
inlawrev-4065	281	1	i	i	PRON
inlawrev-4065	281	2	d	d	PROPN
inlawrev-4065	281	3	at	at	ADP
inlawrev-4065	281	4	1713	1713	NUM
inlawrev-4065	281	5	.	.	PUNCT
inlawrev-4065	282	1	128	128	NUM
inlawrev-4065	282	2	.	.	PUNCT
inlawrev-4065	283	1	i	i	PRON
inlawrev-4065	283	2	d	d	PROPN
inlawrev-4065	283	3	at	at	ADP
inlawrev-4065	283	4	2598	2598	NUM
inlawrev-4065	283	5	.	.	PUNCT
inlawrev-4065	284	1	129	129	NUM
inlawrev-4065	284	2	.	.	PUNCT
inlawrev-4065	285	1	i	i	PRON
inlawrev-4065	285	2	d	d	PROPN
inlawrev-4065	285	3	130	130	NUM
inlawrev-4065	285	4	.	.	PUNCT
inlawrev-4065	286	1	i	i	PRON
inlawrev-4065	286	2	d	d	PROPN
inlawrev-4065	286	3	at	at	ADP
inlawrev-4065	286	4	2599	2599	NUM
inlawrev-4065	286	5	.	.	PUNCT
inlawrev-4065	287	1	131	131	NUM
inlawrev-4065	287	2	.	.	PUNCT
inlawrev-4065	288	1	i	i	PRON
inlawrev-4065	288	2	d	d	PROPN
inlawrev-4065	288	3	132	132	NUM
inlawrev-4065	288	4	.	.	PUNCT
inlawrev-4065	289	1	i	i	PRON
inlawrev-4065	289	2	d	d	PROPN
inlawrev-4065	289	3	133	133	NUM
inlawrev-4065	289	4	.	.	PUNCT
inlawrev-4065	290	1	i	i	PRON
inlawrev-4065	290	2	d	d	PROPN
inlawrev-4065	290	3	at	at	ADP
inlawrev-4065	290	4	2602	2602	NUM
inlawrev-4065	290	5	.	.	PUNCT
inlawrev-4065	291	1	134	134	NUM
inlawrev-4065	291	2	.	.	PUNCT
inlawrev-4065	291	3	mat	mat	NOUN
inlawrev-4065	291	4	2603	2603	NUM
inlawrev-4065	291	5	.	.	PUNCT
inlawrev-4065	292	1	135	135	NUM
inlawrev-4065	292	2	.	.	PUNCT
inlawrev-4065	293	1	i	i	PRON
inlawrev-4065	293	2	d	d	PROPN
inlawrev-4065	293	3	136	136	NUM
inlawrev-4065	293	4	.	.	PUNCT
inlawrev-4065	294	1	i	i	PRON
inlawrev-4065	294	2	d	d	PROPN
inlawrev-4065	294	3	at	at	ADP
inlawrev-4065	294	4	2605	2605	NUM
inlawrev-4065	294	5	-	-	SYM
inlawrev-4065	294	6	06	06	NUM
inlawrev-4065	294	7	.	.	PUNCT
inlawrev-4065	294	8	137	137	NUM
inlawrev-4065	294	9	.	.	PUNCT
inlawrev-4065	295	1	i	i	PRON
inlawrev-4065	295	2	d	d	PROPN
inlawrev-4065	295	3	at	at	ADP
inlawrev-4065	295	4	2605	2605	NUM
inlawrev-4065	295	5	.	.	PUNCT
inlawrev-4065	296	1	138	138	NUM
inlawrev-4065	296	2	.	.	PUNCT
inlawrev-4065	297	1	i	i	PRON
inlawrev-4065	297	2	d	d	PROPN
inlawrev-4065	297	3	at	at	ADP
inlawrev-4065	297	4	2606	2606	NUM
inlawrev-4065	297	5	.	.	PUNCT
inlawrev-4065	298	1	1012	1012	NUM
inlawrev-4065	298	2	indiana	indiana	PROPN
inlawrev-4065	298	3	law	law	PROPN
inlawrev-4065	298	4	review	review	NOUN
inlawrev-4065	298	5	[	[	X
inlawrev-4065	298	6	vol	vol	NOUN
inlawrev-4065	298	7	.	.	PUNCT
inlawrev-4065	299	1	43	43	NUM
inlawrev-4065	299	2	:	:	PUNCT
inlawrev-4065	299	3	999	999	NUM
inlawrev-4065	299	4	the	the	DET
inlawrev-4065	299	5	ga	ga	PROPN
inlawrev-4065	299	6	amended	amend	VERB
inlawrev-4065	299	7	ic	ic	PROPN
inlawrev-4065	299	8	6	6	NUM
inlawrev-4065	299	9	-	-	SYM
inlawrev-4065	299	10	8.1	8.1	NUM
inlawrev-4065	299	11	-	-	PUNCT
inlawrev-4065	299	12	10	10	NUM
inlawrev-4065	299	13	-	-	SYM
inlawrev-4065	299	14	2.1	2.1	NUM
inlawrev-4065	299	15	in	in	ADP
inlawrev-4065	299	16	order	order	NOUN
inlawrev-4065	299	17	to	to	PART
inlawrev-4065	299	18	clarify	clarify	VERB
inlawrev-4065	299	19	that	that	SCONJ
inlawrev-4065	299	20	a	a	DET
inlawrev-4065	299	21	partnership	partnership	NOUN
inlawrev-4065	299	22	or	or	CCONJ
inlawrev-4065	299	23	trust	trust	NOUN
inlawrev-4065	299	24	that	that	PRON
inlawrev-4065	299	25	fails	fail	VERB
inlawrev-4065	299	26	to	to	PART
inlawrev-4065	299	27	withhold	withhold	VERB
inlawrev-4065	299	28	on	on	ADP
inlawrev-4065	299	29	nonresident	nonresident	ADJ
inlawrev-4065	299	30	shareholders	shareholder	NOUN
inlawrev-4065	299	31	will	will	AUX
inlawrev-4065	299	32	be	be	AUX
inlawrev-4065	299	33	subject	subject	ADJ
inlawrev-4065	299	34	to	to	ADP
inlawrev-4065	299	35	a	a	DET
inlawrev-4065	299	36	penalty	penalty	NOUN
inlawrev-4065	299	37	of	of	ADP
inlawrev-4065	299	38	twenty	twenty	NUM
inlawrev-4065	299	39	percent	percent	NOUN
inlawrev-4065	299	40	.	.	PUNCT
inlawrev-4065	300	1	'	'	PUNCT
inlawrev-4065	300	2	^^	^^	PUNCT
inlawrev-4065	300	3	this	this	DET
inlawrev-4065	300	4	language	language	NOUN
inlawrev-4065	300	5	already	already	ADV
inlawrev-4065	300	6	existed	exist	VERB
inlawrev-4065	300	7	for	for	ADP
inlawrev-4065	300	8	an	an	DET
inlawrev-4065	300	9	s	s	NOUN
inlawrev-4065	300	10	corporation.^"*^	corporation.^"*^	NOUN
inlawrev-4065	300	11	finally	finally	ADV
inlawrev-4065	300	12	,	,	PUNCT
inlawrev-4065	300	13	the	the	DET
inlawrev-4065	300	14	ga	ga	PROPN
inlawrev-4065	300	15	amended	amend	VERB
inlawrev-4065	300	16	ic	ic	PROPN
inlawrev-4065	300	17	6	6	NUM
inlawrev-4065	300	18	-	-	SYM
inlawrev-4065	300	19	8.1	8.1	NUM
inlawrev-4065	300	20	-	-	PUNCT
inlawrev-4065	300	21	10	10	NUM
inlawrev-4065	300	22	-	-	SYM
inlawrev-4065	300	23	5	5	NUM
inlawrev-4065	300	24	to	to	PART
inlawrev-4065	300	25	allow	allow	VERB
inlawrev-4065	300	26	the	the	DET
inlawrev-4065	300	27	department	department	NOUN
inlawrev-4065	300	28	to	to	PART
inlawrev-4065	300	29	require	require	VERB
inlawrev-4065	300	30	all	all	DET
inlawrev-4065	300	31	future	future	ADJ
inlawrev-4065	300	32	payments	payment	NOUN
inlawrev-4065	300	33	of	of	ADP
inlawrev-4065	300	34	a	a	DET
inlawrev-4065	300	35	taxpayer	taxpayer	NOUN
inlawrev-4065	300	36	to	to	PART
inlawrev-4065	300	37	be	be	AUX
inlawrev-4065	300	38	remitted	remit	VERB
inlawrev-4065	300	39	with	with	ADP
inlawrev-4065	300	40	guaranteed	guarantee	VERB
inlawrev-4065	300	41	funds	fund	NOUN
inlawrev-4065	300	42	if	if	SCONJ
inlawrev-4065	300	43	the	the	DET
inlawrev-4065	300	44	person	person	NOUN
inlawrev-4065	300	45	is	be	AUX
inlawrev-4065	300	46	assessed	assess	VERB
inlawrev-4065	300	47	a	a	DET
inlawrev-4065	300	48	100	100	NUM
inlawrev-4065	300	49	%	%	NOUN
inlawrev-4065	300	50	bad	bad	ADJ
inlawrev-4065	300	51	check	check	NOUN
inlawrev-4065	300	52	penalty	penalty	NOUN
inlawrev-4065	300	53	and	and	CCONJ
inlawrev-4065	300	54	the	the	DET
inlawrev-4065	300	55	department	department	NOUN
inlawrev-4065	300	56	can	can	AUX
inlawrev-4065	300	57	not	not	PART
inlawrev-4065	300	58	collect	collect	VERB
inlawrev-4065	300	59	in	in	ADP
inlawrev-4065	300	60	full	full	ADJ
inlawrev-4065	300	61	.	.	PUNCT
inlawrev-4065	301	1	^	^	PUNCT
inlawrev-4065	301	2	'	'	X
inlawrev-4065	301	3	*	*	PUNCT
inlawrev-4065	301	4	l.	l.	PROPN
inlawrev-4065	301	5	innkeepers	innkeepers	PROPN
inlawrev-4065	301	6	'	'	PART
inlawrev-4065	301	7	andfood	andfood	NOUN
inlawrev-4065	301	8	and	and	CCONJ
inlawrev-4065	301	9	beverage	beverage	NOUN
inlawrev-4065	301	10	taxes	taxis	NOUN
inlawrev-4065	301	11	in	in	ADP
inlawrev-4065	301	12	order	order	NOUN
inlawrev-4065	301	13	to	to	PART
inlawrev-4065	301	14	assist	assist	VERB
inlawrev-4065	301	15	marion	marion	PROPN
inlawrev-4065	301	16	county	county	NOUN
inlawrev-4065	301	17	in	in	ADP
inlawrev-4065	301	18	paying	pay	VERB
inlawrev-4065	301	19	for	for	ADP
inlawrev-4065	301	20	its	its	PRON
inlawrev-4065	301	21	sports	sport	NOUN
inlawrev-4065	301	22	facilities	facility	NOUN
inlawrev-4065	301	23	and	and	CCONJ
inlawrev-4065	301	24	convention	convention	NOUN
inlawrev-4065	301	25	center	center	NOUN
inlawrev-4065	301	26	,	,	PUNCT
inlawrev-4065	301	27	the	the	DET
inlawrev-4065	301	28	ga	ga	PROPN
inlawrev-4065	301	29	amended	amend	VERB
inlawrev-4065	301	30	ic	ic	PROPN
inlawrev-4065	301	31	6	6	NUM
inlawrev-4065	301	32	-	-	SYM
inlawrev-4065	301	33	9	9	NUM
inlawrev-4065	301	34	-	-	PUNCT
inlawrev-4065	301	35	8	8	NUM
inlawrev-4065	301	36	-	-	SYM
inlawrev-4065	301	37	3	3	NUM
inlawrev-4065	301	38	to	to	PART
inlawrev-4065	301	39	authorize	authorize	VERB
inlawrev-4065	301	40	marion	marion	PROPN
inlawrev-4065	301	41	county	county	PROPN
inlawrev-4065	301	42	to	to	PART
inlawrev-4065	301	43	increase	increase	VERB
inlawrev-4065	301	44	the	the	DET
inlawrev-4065	301	45	innkeepers	innkeeper	NOUN
inlawrev-4065	301	46	'	'	PART
inlawrev-4065	301	47	tax	tax	NOUN
inlawrev-4065	301	48	by	by	ADP
inlawrev-4065	301	49	one	one	NUM
inlawrev-4065	301	50	percent	percent	NOUN
inlawrev-4065	301	51	and	and	CCONJ
inlawrev-4065	301	52	deposit	deposit	VERB
inlawrev-4065	301	53	the	the	DET
inlawrev-4065	301	54	increased	increase	VERB
inlawrev-4065	301	55	revenue	revenue	NOUN
inlawrev-4065	301	56	into	into	ADP
inlawrev-4065	301	57	the	the	DET
inlawrev-4065	301	58	sports	sport	NOUN
inlawrev-4065	301	59	and	and	CCONJ
inlawrev-4065	301	60	convention	convention	NOUN
inlawrev-4065	301	61	facilities	facility	NOUN
inlawrev-4065	301	62	operating	operate	VERB
inlawrev-4065	301	63	fund.^"*^	fund.^"*^	NOUN
inlawrev-4065	301	64	the	the	DET
inlawrev-4065	301	65	ga	ga	PROPN
inlawrev-4065	301	66	also	also	ADV
inlawrev-4065	301	67	amended	amend	VERB
inlawrev-4065	301	68	ic	ic	PROPN
inlawrev-4065	301	69	6	6	NUM
inlawrev-4065	301	70	-	-	SYM
inlawrev-4065	301	71	9	9	NUM
inlawrev-4065	301	72	-	-	PUNCT
inlawrev-4065	301	73	13	13	NUM
inlawrev-4065	301	74	-	-	SYM
inlawrev-4065	301	75	2	2	NUM
inlawrev-4065	301	76	to	to	PART
inlawrev-4065	301	77	authorize	authorize	VERB
inlawrev-4065	301	78	marion	marion	PROPN
inlawrev-4065	301	79	county	county	PROPN
inlawrev-4065	301	80	to	to	PART
inlawrev-4065	301	81	increase	increase	VERB
inlawrev-4065	301	82	the	the	DET
inlawrev-4065	301	83	admissions	admission	NOUN
inlawrev-4065	301	84	tax	tax	NOUN
inlawrev-4065	301	85	by	by	ADP
inlawrev-4065	301	86	four	four	NUM
inlawrev-4065	301	87	percent	percent	NOUN
inlawrev-4065	301	88	,	,	PUNCT
inlawrev-4065	301	89	but	but	CCONJ
inlawrev-4065	301	90	only	only	ADV
inlawrev-4065	301	91	between	between	ADP
inlawrev-4065	301	92	january	january	PROPN
inlawrev-4065	301	93	1	1	NUM
inlawrev-4065	301	94	,	,	PUNCT
inlawrev-4065	301	95	2013	2013	NUM
inlawrev-4065	301	96	,	,	PUNCT
inlawrev-4065	301	97	and	and	CCONJ
inlawrev-4065	301	98	march	march	PROPN
inlawrev-4065	301	99	1	1	NUM
inlawrev-4065	301	100	,	,	PUNCT
inlawrev-4065	301	101	2013.'"*^	2013.'"*^	NUM
inlawrev-4065	301	102	marion	marion	PROPN
inlawrev-4065	301	103	county	county	NOUN
inlawrev-4065	301	104	is	be	AUX
inlawrev-4065	301	105	authorized	authorize	VERB
inlawrev-4065	301	106	to	to	PART
inlawrev-4065	301	107	deposit	deposit	VERB
inlawrev-4065	301	108	the	the	DET
inlawrev-4065	301	109	increased	increase	VERB
inlawrev-4065	301	110	revenue	revenue	NOUN
inlawrev-4065	301	111	into	into	ADP
inlawrev-4065	301	112	the	the	DET
inlawrev-4065	301	113	sports	sport	NOUN
inlawrev-4065	301	114	and	and	CCONJ
inlawrev-4065	301	115	convention	convention	NOUN
inlawrev-4065	301	116	facilities	facility	NOUN
inlawrev-4065	301	117	operating	operate	VERB
inlawrev-4065	301	118	fund.*"^	fund.*"^	ADV
inlawrev-4065	301	119	the	the	DET
inlawrev-4065	301	120	ga	ga	PROPN
inlawrev-4065	301	121	enacted	enact	VERB
inlawrev-4065	301	122	ic	ic	PROPN
inlawrev-4065	301	123	6	6	NUM
inlawrev-4065	301	124	-	-	SYM
inlawrev-4065	301	125	9	9	NUM
inlawrev-4065	301	126	-	-	SYM
inlawrev-4065	301	127	41	41	NUM
inlawrev-4065	301	128	in	in	ADP
inlawrev-4065	301	129	order	order	NOUN
inlawrev-4065	301	130	to	to	PART
inlawrev-4065	301	131	allow	allow	VERB
inlawrev-4065	301	132	monroe	monroe	PROPN
inlawrev-4065	301	133	county	county	PROPN
inlawrev-4065	301	134	to	to	PART
inlawrev-4065	301	135	adopt	adopt	VERB
inlawrev-4065	301	136	an	an	DET
inlawrev-4065	301	137	ordinance	ordinance	NOUN
inlawrev-4065	301	138	imposing	impose	VERB
inlawrev-4065	301	139	a	a	DET
inlawrev-4065	301	140	one	one	NUM
inlawrev-4065	301	141	percent	percent	NOUN
inlawrev-4065	301	142	food	food	NOUN
inlawrev-4065	301	143	and	and	CCONJ
inlawrev-4065	301	144	beverage	beverage	NOUN
inlawrev-4065	301	145	tax.*"*^	tax.*"*^	NOUN
inlawrev-4065	301	146	the	the	DET
inlawrev-4065	301	147	tax	tax	NOUN
inlawrev-4065	301	148	could	could	AUX
inlawrev-4065	301	149	take	take	VERB
inlawrev-4065	301	150	effect	effect	NOUN
inlawrev-4065	301	151	january	january	PROPN
inlawrev-4065	301	152	1	1	NUM
inlawrev-4065	301	153	,	,	PUNCT
inlawrev-4065	301	154	2010	2010	NUM
inlawrev-4065	301	155	,	,	PUNCT
inlawrev-4065	301	156	ifan	ifan	PROPN
inlawrev-4065	301	157	ordinance	ordinance	NOUN
inlawrev-4065	301	158	was	be	AUX
inlawrev-4065	301	159	adopted	adopt	VERB
inlawrev-4065	301	160	before	before	ADP
inlawrev-4065	301	161	december	december	PROPN
inlawrev-4065	301	162	1	1	NUM
inlawrev-4065	301	163	,	,	PUNCT
inlawrev-4065	301	164	2009.*"*^	2009.*"*^	NUM
inlawrev-4065	301	165	the	the	DET
inlawrev-4065	301	166	county	county	NOUN
inlawrev-4065	301	167	auditor	auditor	NOUN
inlawrev-4065	301	168	must	must	AUX
inlawrev-4065	301	169	distribute	distribute	VERB
inlawrev-4065	301	170	the	the	DET
inlawrev-4065	301	171	funds	fund	NOUN
inlawrev-4065	301	172	to	to	ADP
inlawrev-4065	301	173	the	the	DET
inlawrev-4065	301	174	city	city	NOUN
inlawrev-4065	301	175	or	or	CCONJ
inlawrev-4065	301	176	county	county	NOUN
inlawrev-4065	301	177	from	from	ADP
inlawrev-4065	301	178	which	which	PRON
inlawrev-4065	301	179	they	they	PRON
inlawrev-4065	301	180	were	be	AUX
inlawrev-4065	301	181	collected	collect	VERB
inlawrev-4065	301	182	.	.	PUNCT
inlawrev-4065	302	1	'"*^	'"*^	NOUN
inlawrev-4065	302	2	the	the	DET
inlawrev-4065	302	3	ga	ga	PROPN
inlawrev-4065	302	4	also	also	ADV
inlawrev-4065	302	5	added	add	VERB
inlawrev-4065	302	6	ic	ic	PROPN
inlawrev-4065	302	7	6	6	NUM
inlawrev-4065	302	8	-	-	SYM
inlawrev-4065	302	9	9	9	NUM
inlawrev-4065	302	10	-	-	SYM
inlawrev-4065	302	11	42	42	NUM
inlawrev-4065	302	12	in	in	ADP
inlawrev-4065	302	13	order	order	NOUN
inlawrev-4065	302	14	to	to	PART
inlawrev-4065	302	15	allow	allow	VERB
inlawrev-4065	302	16	a	a	DET
inlawrev-4065	302	17	city	city	NOUN
inlawrev-4065	302	18	to	to	PART
inlawrev-4065	302	19	impose	impose	VERB
inlawrev-4065	302	20	a	a	DET
inlawrev-4065	302	21	youth	youth	NOUN
inlawrev-4065	302	22	sports	sport	NOUN
inlawrev-4065	302	23	complex	complex	ADJ
inlawrev-4065	302	24	admissions	admission	NOUN
inlawrev-4065	302	25	tax	tax	NOUN
inlawrev-4065	302	26	of	of	ADP
inlawrev-4065	302	27	five	five	NUM
inlawrev-4065	302	28	percent	percent	NOUN
inlawrev-4065	302	29	to	to	PART
inlawrev-4065	302	30	be	be	AUX
inlawrev-4065	302	31	used	use	VERB
inlawrev-4065	302	32	for	for	ADP
inlawrev-4065	302	33	funding	fund	VERB
inlawrev-4065	302	34	infrastructure	infrastructure	NOUN
inlawrev-4065	302	35	costs	cost	NOUN
inlawrev-4065	302	36	and	and	CCONJ
inlawrev-4065	302	37	payment	payment	NOUN
inlawrev-4065	302	38	ofprincipal	ofprincipal	NOUN
inlawrev-4065	302	39	and	and	CCONJ
inlawrev-4065	302	40	interest	interest	NOUN
inlawrev-4065	302	41	on	on	ADP
inlawrev-4065	302	42	bonds	bond	NOUN
inlawrev-4065	302	43	issued	issue	VERB
inlawrev-4065	302	44	by	by	ADP
inlawrev-4065	302	45	the	the	DET
inlawrev-4065	302	46	city	city	NOUN
inlawrev-4065	302	47	to	to	PART
inlawrev-4065	302	48	finance	finance	VERB
inlawrev-4065	302	49	infrastructure	infrastructure	NOUN
inlawrev-4065	302	50	improvements.*"*^	improvements.*"*^	NOUN
inlawrev-4065	302	51	the	the	DET
inlawrev-4065	302	52	tax	tax	NOUN
inlawrev-4065	302	53	is	be	AUX
inlawrev-4065	302	54	to	to	PART
inlawrev-4065	302	55	be	be	AUX
inlawrev-4065	302	56	collected	collect	VERB
inlawrev-4065	302	57	by	by	ADP
inlawrev-4065	302	58	the	the	DET
inlawrev-4065	302	59	city	city	NOUN
inlawrev-4065	302	60	imposing	impose	VERB
inlawrev-4065	302	61	the	the	DET
inlawrev-4065	302	62	tax.*"*^	tax.*"*^	NOUN
inlawrev-4065	302	63	m	m	VERB
inlawrev-4065	302	64	other	other	ADJ
inlawrev-4065	302	65	provisions	provision	NOUN
inlawrev-4065	302	66	the	the	DET
inlawrev-4065	302	67	ga	ga	PROPN
inlawrev-4065	302	68	also	also	ADV
inlawrev-4065	302	69	passed	pass	VERB
inlawrev-4065	302	70	a	a	DET
inlawrev-4065	302	71	number	number	NOUN
inlawrev-4065	302	72	of	of	ADP
inlawrev-4065	302	73	other	other	ADJ
inlawrev-4065	302	74	provisions	provision	NOUN
inlawrev-4065	302	75	affecting	affect	VERB
inlawrev-4065	302	76	various	various	ADJ
inlawrev-4065	302	77	aspects	aspect	NOUN
inlawrev-4065	302	78	oftax	oftax	ADJ
inlawrev-4065	302	79	policy	policy	NOUN
inlawrev-4065	302	80	.	.	PUNCT
inlawrev-4065	303	1	for	for	ADP
inlawrev-4065	303	2	instance	instance	NOUN
inlawrev-4065	303	3	,	,	PUNCT
inlawrev-4065	303	4	the	the	DET
inlawrev-4065	303	5	ga	ga	PROPN
inlawrev-4065	303	6	enacted	enact	VERB
inlawrev-4065	303	7	ic	ic	PROPN
inlawrev-4065	303	8	8	8	NUM
inlawrev-4065	303	9	-	-	SYM
inlawrev-4065	303	10	24	24	NUM
inlawrev-4065	303	11	,	,	PUNCT
inlawrev-4065	303	12	which	which	PRON
inlawrev-4065	303	13	authorizes	authorize	VERB
inlawrev-4065	303	14	a	a	DET
inlawrev-4065	303	15	regional	regional	ADJ
inlawrev-4065	303	16	transportation	transportation	NOUN
inlawrev-4065	303	17	district	district	NOUN
inlawrev-4065	303	18	income	income	NOUN
inlawrev-4065	303	19	tax	tax	NOUN
inlawrev-4065	303	20	in	in	ADP
inlawrev-4065	303	21	laporte	laporte	NOUN
inlawrev-4065	303	22	,	,	PUNCT
inlawrev-4065	303	23	porter	porter	NOUN
inlawrev-4065	303	24	,	,	PUNCT
inlawrev-4065	303	25	lake	lake	NOUN
inlawrev-4065	303	26	,	,	PUNCT
inlawrev-4065	303	27	and	and	CCONJ
inlawrev-4065	303	28	st	st	PROPN
inlawrev-4065	303	29	.	.	PROPN
inlawrev-4065	303	30	joseph	joseph	PROPN
inlawrev-4065	303	31	139	139	NUM
inlawrev-4065	303	32	.	.	PUNCT
inlawrev-4065	304	1	/j	/j	INTJ
inlawrev-4065	304	2	.	.	PUNCT
inlawrev-4065	305	1	at	at	ADP
inlawrev-4065	305	2	2608	2608	NUM
inlawrev-4065	305	3	.	.	PUNCT
inlawrev-4065	306	1	140	140	NUM
inlawrev-4065	306	2	.	.	PUNCT
inlawrev-4065	307	1	i	i	PRON
inlawrev-4065	307	2	d.	d.	PROPN
inlawrev-4065	307	3	141	141	NUM
inlawrev-4065	307	4	.	.	PUNCT
inlawrev-4065	308	1	i	i	PRON
inlawrev-4065	308	2	d	d	PROPN
inlawrev-4065	308	3	at	at	ADP
inlawrev-4065	308	4	2609	2609	NUM
inlawrev-4065	308	5	.	.	PUNCT
inlawrev-4065	309	1	142	142	NUM
inlawrev-4065	309	2	.	.	PUNCT
inlawrev-4065	309	3	mat	mat	NOUN
inlawrev-4065	309	4	2610	2610	NUM
inlawrev-4065	309	5	-	-	SYM
inlawrev-4065	309	6	11	11	NUM
inlawrev-4065	309	7	.	.	PUNCT
inlawrev-4065	310	1	143	143	NUM
inlawrev-4065	310	2	.	.	PUNCT
inlawrev-4065	310	3	mat	mat	NOUN
inlawrev-4065	310	4	2611	2611	NUM
inlawrev-4065	310	5	.	.	PUNCT
inlawrev-4065	311	1	144	144	NUM
inlawrev-4065	311	2	.	.	PUNCT
inlawrev-4065	312	1	7g^.	7g^.	NUM
inlawrev-4065	312	2	at	at	ADP
inlawrev-4065	312	3	2612	2612	NUM
inlawrev-4065	312	4	.	.	PUNCT
inlawrev-4065	313	1	145	145	NUM
inlawrev-4065	313	2	.	.	PUNCT
inlawrev-4065	313	3	mat	mat	PROPN
inlawrev-4065	313	4	1882	1882	NUM
inlawrev-4065	313	5	.	.	PUNCT
inlawrev-4065	314	1	146	146	NUM
inlawrev-4065	314	2	.	.	PUNCT
inlawrev-4065	315	1	i	i	PRON
inlawrev-4065	315	2	d	d	PROPN
inlawrev-4065	315	3	147	147	NUM
inlawrev-4065	315	4	.	.	PUNCT
inlawrev-4065	316	1	mat	mat	NOUN
inlawrev-4065	316	2	1885	1885	NUM
inlawrev-4065	316	3	.	.	PUNCT
inlawrev-4065	317	1	148	148	NUM
inlawrev-4065	317	2	.	.	PUNCT
inlawrev-4065	317	3	mat	mat	NOUN
inlawrev-4065	317	4	2612	2612	NUM
inlawrev-4065	317	5	-	-	SYM
inlawrev-4065	317	6	16	16	NUM
inlawrev-4065	317	7	.	.	NOUN
inlawrev-4065	317	8	149	149	NUM
inlawrev-4065	317	9	.	.	PUNCT
inlawrev-4065	318	1	mat	mat	VERB
inlawrev-4065	318	2	2613	2613	NUM
inlawrev-4065	318	3	-	-	SYM
inlawrev-4065	318	4	14	14	NUM
inlawrev-4065	318	5	.	.	PUNCT
inlawrev-4065	319	1	2010	2010	NUM
inlawrev-4065	319	2	]	]	PUNCT
inlawrev-4065	319	3	taxation	taxation	NOUN
inlawrev-4065	319	4	1013	1013	NUM
inlawrev-4065	319	5	counties	county	NOUN
inlawrev-4065	319	6	.	.	PUNCT
inlawrev-4065	320	1	*	*	PUNCT
inlawrev-4065	320	2	^^	^^	PUNCT
inlawrev-4065	320	3	this	this	DET
inlawrev-4065	320	4	tax	tax	NOUN
inlawrev-4065	320	5	is	be	AUX
inlawrev-4065	320	6	not	not	PART
inlawrev-4065	320	7	to	to	PART
inlawrev-4065	320	8	exceed	exceed	VERB
inlawrev-4065	320	9	0.25%j	0.25%j	VERB
inlawrev-4065	320	10	^	^	NOUN
inlawrev-4065	320	11	*	*	NOUN
inlawrev-4065	320	12	the	the	DET
inlawrev-4065	320	13	ga	ga	PROPN
inlawrev-4065	320	14	also	also	ADV
inlawrev-4065	320	15	enacted	enact	VERB
inlawrev-4065	320	16	ic	ic	PROPN
inlawrev-4065	320	17	20	20	NUM
inlawrev-4065	320	18	-	-	SYM
inlawrev-4065	320	19	51	51	NUM
inlawrev-4065	320	20	to	to	PART
inlawrev-4065	320	21	allow	allow	VERB
inlawrev-4065	320	22	for	for	ADP
inlawrev-4065	320	23	the	the	DET
inlawrev-4065	320	24	creation	creation	NOUN
inlawrev-4065	320	25	of	of	ADP
inlawrev-4065	320	26	a	a	DET
inlawrev-4065	320	27	school	school	NOUN
inlawrev-4065	320	28	scholarship	scholarship	NOUN
inlawrev-4065	320	29	program	program	NOUN
inlawrev-4065	320	30	that	that	PRON
inlawrev-4065	320	31	awards	award	NOUN
inlawrev-4065	320	32	scholarships	scholarship	NOUN
inlawrev-4065	320	33	to	to	ADP
inlawrev-4065	320	34	students	student	NOUN
inlawrev-4065	320	35	.	.	PUNCT
inlawrev-4065	321	1	^^^	^^^	ADP
inlawrev-4065	321	2	the	the	DET
inlawrev-4065	321	3	statute	statute	NOUN
inlawrev-4065	321	4	also	also	ADV
inlawrev-4065	321	5	provides	provide	VERB
inlawrev-4065	321	6	for	for	ADP
inlawrev-4065	321	7	a	a	DET
inlawrev-4065	321	8	tax	tax	NOUN
inlawrev-4065	321	9	credit	credit	NOUN
inlawrev-4065	321	10	when	when	SCONJ
inlawrev-4065	321	11	contributions	contribution	NOUN
inlawrev-4065	321	12	are	be	AUX
inlawrev-4065	321	13	made	make	VERB
inlawrev-4065	321	14	to	to	ADP
inlawrev-4065	321	15	a	a	DET
inlawrev-4065	321	16	scholarship	scholarship	NOUN
inlawrev-4065	321	17	-	-	PUNCT
inlawrev-4065	321	18	granting	grant	VERB
inlawrev-4065	321	19	organization	organization	NOUN
inlawrev-4065	321	20	.	.	PUNCT
inlawrev-4065	322	1	'^^	'^^	PROPN
inlawrev-4065	322	2	a	a	DET
inlawrev-4065	322	3	non	non	ADJ
inlawrev-4065	322	4	-	-	ADJ
inlawrev-4065	322	5	code	code	ADJ
inlawrev-4065	322	6	provision	provision	NOUN
inlawrev-4065	322	7	included	include	VERB
inlawrev-4065	322	8	in	in	ADP
inlawrev-4065	322	9	this	this	DET
inlawrev-4065	322	10	legislation	legislation	NOUN
inlawrev-4065	322	11	authorized	authorize	VERB
inlawrev-4065	322	12	the	the	DET
inlawrev-4065	322	13	department	department	NOUN
inlawrev-4065	322	14	to	to	PART
inlawrev-4065	322	15	adopt	adopt	VERB
inlawrev-4065	322	16	emergency	emergency	NOUN
inlawrev-4065	322	17	rules	rule	NOUN
inlawrev-4065	322	18	to	to	PART
inlawrev-4065	322	19	implement	implement	VERB
inlawrev-4065	322	20	the	the	DET
inlawrev-4065	322	21	school	school	NOUN
inlawrev-4065	322	22	scholarship	scholarship	NOUN
inlawrev-4065	322	23	program	program	NOUN
inlawrev-4065	322	24	provided	provide	VERB
inlawrev-4065	322	25	for	for	ADP
inlawrev-4065	322	26	under	under	ADP
inlawrev-4065	322	27	ic	ic	PROPN
inlawrev-4065	322	28	20	20	NUM
inlawrev-4065	322	29	-	-	SYM
inlawrev-4065	322	30	5	5	NUM
inlawrev-4065	322	31	1	1	NUM
inlawrev-4065	322	32	.'^"^	.'^"^	X
inlawrev-4065	323	1	the	the	DET
inlawrev-4065	323	2	ga	ga	PROPN
inlawrev-4065	323	3	also	also	ADV
inlawrev-4065	323	4	enacted	enact	VERB
inlawrev-4065	323	5	a	a	DET
inlawrev-4065	323	6	new	new	ADJ
inlawrev-4065	323	7	statute	statute	NOUN
inlawrev-4065	323	8	that	that	PRON
inlawrev-4065	323	9	limits	limit	VERB
inlawrev-4065	323	10	the	the	DET
inlawrev-4065	323	11	maximum	maximum	ADJ
inlawrev-4065	323	12	allocation	allocation	NOUN
inlawrev-4065	323	13	to	to	ADP
inlawrev-4065	323	14	the	the	DET
inlawrev-4065	323	15	allen	allen	PROPN
inlawrev-4065	323	16	county	county	PROPN
inlawrev-4065	323	17	professional	professional	ADJ
inlawrev-4065	323	18	sports	sport	NOUN
inlawrev-4065	323	19	development	development	NOUN
inlawrev-4065	323	20	area	area	NOUN
inlawrev-4065	323	21	to	to	ADP
inlawrev-4065	323	22	$	$	SYM
inlawrev-4065	323	23	3	3	NUM
inlawrev-4065	323	24	million	million	NUM
inlawrev-4065	323	25	per	per	ADP
inlawrev-4065	323	26	year	year	NOUN
inlawrev-4065	323	27	instead	instead	ADV
inlawrev-4065	323	28	of	of	ADP
inlawrev-4065	323	29	$	$	SYM
inlawrev-4065	323	30	5	5	NUM
inlawrev-4065	323	31	per	per	ADP
inlawrev-4065	323	32	person	person	NOUN
inlawrev-4065	323	33	in	in	ADP
inlawrev-4065	323	34	the	the	DET
inlawrev-4065	323	35	county	county	NOUN
inlawrev-4065	323	36	.	.	PUNCT
inlawrev-4065	324	1	'	'	PUNCT
inlawrev-4065	324	2	^^	^^	PUNCT
inlawrev-4065	324	3	in	in	ADP
inlawrev-4065	324	4	order	order	NOUN
inlawrev-4065	324	5	to	to	PART
inlawrev-4065	324	6	assist	assist	VERB
inlawrev-4065	324	7	marion	marion	PROPN
inlawrev-4065	324	8	county	county	NOUN
inlawrev-4065	324	9	in	in	ADP
inlawrev-4065	324	10	paying	pay	VERB
inlawrev-4065	324	11	for	for	ADP
inlawrev-4065	324	12	its	its	PRON
inlawrev-4065	324	13	sports	sport	NOUN
inlawrev-4065	324	14	facilities	facility	NOUN
inlawrev-4065	324	15	and	and	CCONJ
inlawrev-4065	324	16	convention	convention	NOUN
inlawrev-4065	324	17	center	center	NOUN
inlawrev-4065	324	18	,	,	PUNCT
inlawrev-4065	324	19	the	the	DET
inlawrev-4065	324	20	ga	ga	PROPN
inlawrev-4065	324	21	amended	amend	VERB
inlawrev-4065	324	22	ic	ic	PROPN
inlawrev-4065	324	23	36	36	NUM
inlawrev-4065	324	24	-	-	SYM
inlawrev-4065	324	25	7	7	NUM
inlawrev-4065	324	26	-	-	SYM
inlawrev-4065	324	27	31	31	NUM
inlawrev-4065	324	28	-	-	SYM
inlawrev-4065	324	29	6	6	NUM
inlawrev-4065	324	30	to	to	PART
inlawrev-4065	324	31	provide	provide	VERB
inlawrev-4065	324	32	that	that	SCONJ
inlawrev-4065	324	33	an	an	DET
inlawrev-4065	324	34	expansion	expansion	NOUN
inlawrev-4065	324	35	of	of	ADP
inlawrev-4065	324	36	the	the	DET
inlawrev-4065	324	37	marion	marion	PROPN
inlawrev-4065	324	38	county	county	PROPN
inlawrev-4065	324	39	professional	professional	ADJ
inlawrev-4065	324	40	sports	sport	NOUN
inlawrev-4065	324	41	development	development	NOUN
inlawrev-4065	324	42	area	area	NOUN
inlawrev-4065	324	43	will	will	AUX
inlawrev-4065	324	44	only	only	ADV
inlawrev-4065	324	45	include	include	VERB
inlawrev-4065	324	46	revenue	revenue	NOUN
inlawrev-4065	324	47	from	from	ADP
inlawrev-4065	324	48	the	the	DET
inlawrev-4065	324	49	sales	sale	NOUN
inlawrev-4065	324	50	tax	tax	NOUN
inlawrev-4065	324	51	,	,	PUNCT
inlawrev-4065	324	52	adjusted	adjust	VERB
inlawrev-4065	324	53	gross	gross	ADJ
inlawrev-4065	324	54	income	income	NOUN
inlawrev-4065	324	55	tax	tax	NOUN
inlawrev-4065	324	56	,	,	PUNCT
inlawrev-4065	324	57	and	and	CCONJ
inlawrev-4065	324	58	county	county	NOUN
inlawrev-4065	324	59	option	option	NOUN
inlawrev-4065	324	60	income	income	NOUN
inlawrev-4065	324	61	tax	tax	NOUN
inlawrev-4065	324	62	.	.	PUNCT
inlawrev-4065	325	1	'^^	'^^	PROPN
inlawrev-4065	325	2	the	the	DET
inlawrev-4065	325	3	expanded	expand	VERB
inlawrev-4065	325	4	area	area	NOUN
inlawrev-4065	325	5	must	must	AUX
inlawrev-4065	325	6	be	be	AUX
inlawrev-4065	325	7	within	within	ADP
inlawrev-4065	325	8	the	the	DET
inlawrev-4065	325	9	boundary	boundary	NOUN
inlawrev-4065	325	10	of	of	ADP
inlawrev-4065	325	11	illinois	illinois	PROPN
inlawrev-4065	325	12	street	street	PROPN
inlawrev-4065	325	13	,	,	PUNCT
inlawrev-4065	325	14	maryland	maryland	PROPN
inlawrev-4065	325	15	street	street	PROPN
inlawrev-4065	325	16	,	,	PUNCT
inlawrev-4065	325	17	and	and	CCONJ
inlawrev-4065	325	18	washington	washington	PROPN
inlawrev-4065	325	19	street	street	NOUN
inlawrev-4065	325	20	,	,	PUNCT
inlawrev-4065	325	21	and	and	CCONJ
inlawrev-4065	325	22	includes	include	VERB
inlawrev-4065	325	23	hotels	hotel	NOUN
inlawrev-4065	325	24	,	,	PUNCT
inlawrev-4065	325	25	motels	motel	NOUN
inlawrev-4065	325	26	,	,	PUNCT
inlawrev-4065	325	27	or	or	CCONJ
inlawrev-4065	325	28	a	a	DET
inlawrev-4065	325	29	multibrand	multibrand	NOUN
inlawrev-4065	325	30	complex	complex	NOUN
inlawrev-4065	325	31	.	.	PUNCT
inlawrev-4065	326	1	*	*	PUNCT
inlawrev-4065	326	2	^^	^^	PUNCT
inlawrev-4065	326	3	tax	tax	NOUN
inlawrev-4065	326	4	revenue	revenue	NOUN
inlawrev-4065	326	5	from	from	ADP
inlawrev-4065	326	6	the	the	DET
inlawrev-4065	326	7	expanded	expand	VERB
inlawrev-4065	326	8	area	area	NOUN
inlawrev-4065	326	9	must	must	AUX
inlawrev-4065	326	10	be	be	AUX
inlawrev-4065	326	11	deposited	deposit	VERB
inlawrev-4065	326	12	into	into	ADP
inlawrev-4065	326	13	the	the	DET
inlawrev-4065	326	14	sports	sport	NOUN
inlawrev-4065	326	15	and	and	CCONJ
inlawrev-4065	326	16	convention	convention	NOUN
inlawrev-4065	326	17	facilities	facility	NOUN
inlawrev-4065	326	18	operating	operating	NOUN
inlawrev-4065	326	19	fund	fund	NOUN
inlawrev-4065	326	20	.	.	PUNCT
inlawrev-4065	327	1	'^^	'^^	PROPN
inlawrev-4065	327	2	the	the	DET
inlawrev-4065	327	3	ga	ga	PROPN
inlawrev-4065	327	4	amended	amend	VERB
inlawrev-4065	327	5	ic	ic	PROPN
inlawrev-4065	327	6	36	36	NUM
inlawrev-4065	327	7	-	-	SYM
inlawrev-4065	327	8	7	7	NUM
inlawrev-4065	327	9	-	-	PUNCT
inlawrev-4065	327	10	31.3	31.3	NUM
inlawrev-4065	327	11	-	-	PUNCT
inlawrev-4065	327	12	10	10	NUM
inlawrev-4065	327	13	to	to	PART
inlawrev-4065	327	14	require	require	VERB
inlawrev-4065	327	15	that	that	SCONJ
inlawrev-4065	327	16	for	for	ADP
inlawrev-4065	327	17	taxes	taxis	NOUN
inlawrev-4065	327	18	attributable	attributable	ADJ
inlawrev-4065	327	19	to	to	ADP
inlawrev-4065	327	20	a	a	DET
inlawrev-4065	327	21	professional	professional	ADJ
inlawrev-4065	327	22	sports	sport	NOUN
inlawrev-4065	327	23	and	and	CCONJ
inlawrev-4065	327	24	convention	convention	NOUN
inlawrev-4065	327	25	development	development	NOUN
inlawrev-4065	327	26	area	area	PROPN
inlawrev-4065	327	27	the	the	DET
inlawrev-4065	327	28	first	first	ADJ
inlawrev-4065	327	29	$	$	SYM
inlawrev-4065	327	30	2.6	2.6	NUM
inlawrev-4065	327	31	million	million	NUM
inlawrev-4065	327	32	must	must	AUX
inlawrev-4065	327	33	be	be	AUX
inlawrev-4065	327	34	transferred	transfer	VERB
inlawrev-4065	327	35	to	to	ADP
inlawrev-4065	327	36	the	the	DET
inlawrev-4065	327	37	county	county	NOUN
inlawrev-4065	327	38	treasurer	treasurer	NOUN
inlawrev-4065	327	39	for	for	ADP
inlawrev-4065	327	40	deposit	deposit	NOUN
inlawrev-4065	327	41	in	in	ADP
inlawrev-4065	327	42	the	the	DET
inlawrev-4065	327	43	supplemental	supplemental	ADJ
inlawrev-4065	327	44	coliseum	coliseum	NOUN
inlawrev-4065	327	45	improvement	improvement	NOUN
inlawrev-4065	327	46	fund	fund	PROPN
inlawrev-4065	327	47	.	.	PUNCT
inlawrev-4065	328	1	'^^	'^^	NUM
inlawrev-4065	329	1	any	any	DET
inlawrev-4065	329	2	remaining	remain	VERB
inlawrev-4065	329	3	funds	fund	NOUN
inlawrev-4065	329	4	shall	shall	AUX
inlawrev-4065	329	5	be	be	AUX
inlawrev-4065	329	6	deposited	deposit	VERB
inlawrev-4065	329	7	into	into	ADP
inlawrev-4065	329	8	the	the	DET
inlawrev-4065	329	9	joint	joint	ADJ
inlawrev-4065	329	10	county	county	NOUN
inlawrev-4065	329	11	-	-	PUNCT
inlawrev-4065	329	12	city	city	NOUN
inlawrev-4065	329	13	capital	capital	NOUN
inlawrev-4065	329	14	improvement	improvement	NOUN
inlawrev-4065	329	15	board	board	NOUN
inlawrev-4065	329	16	in	in	ADP
inlawrev-4065	329	17	the	the	DET
inlawrev-4065	329	18	county	county	NOUN
inlawrev-4065	329	19	.	.	PUNCT
inlawrev-4065	330	1	'	'	PUNCT
inlawrev-4065	330	2	^^	^^	PUNCT
inlawrev-4065	330	3	the	the	DET
inlawrev-4065	330	4	ga	ga	PROPN
inlawrev-4065	330	5	also	also	ADV
inlawrev-4065	330	6	passed	pass	VERB
inlawrev-4065	330	7	several	several	ADJ
inlawrev-4065	330	8	non	non	ADJ
inlawrev-4065	330	9	-	-	ADJ
inlawrev-4065	330	10	code	code	ADJ
inlawrev-4065	330	11	provisions	provision	NOUN
inlawrev-4065	330	12	including	include	VERB
inlawrev-4065	330	13	one	one	NUM
inlawrev-4065	330	14	that	that	PRON
inlawrev-4065	330	15	removes	remove	VERB
inlawrev-4065	330	16	the	the	DET
inlawrev-4065	330	17	requirement	requirement	NOUN
inlawrev-4065	330	18	that	that	SCONJ
inlawrev-4065	330	19	the	the	DET
inlawrev-4065	330	20	department	department	NOUN
inlawrev-4065	330	21	assist	assist	VERB
inlawrev-4065	330	22	in	in	ADP
inlawrev-4065	330	23	administering	administer	VERB
inlawrev-4065	330	24	the	the	DET
inlawrev-4065	330	25	quality	quality	NOUN
inlawrev-4065	330	26	assessment	assessment	NOUN
inlawrev-4065	330	27	fee	fee	NOUN
inlawrev-4065	330	28	on	on	ADP
inlawrev-4065	330	29	health	health	NOUN
inlawrev-4065	330	30	facilities	facility	NOUN
inlawrev-4065	330	31	.	.	PUNCT
inlawrev-4065	331	1	'^	'^	NOUN
inlawrev-4065	331	2	'	'	PUNCT
inlawrev-4065	331	3	this	this	DET
inlawrev-4065	331	4	provision	provision	NOUN
inlawrev-4065	331	5	is	be	AUX
inlawrev-4065	331	6	retroactive	retroactive	ADJ
inlawrev-4065	331	7	to	to	ADP
inlawrev-4065	331	8	october	october	PROPN
inlawrev-4065	331	9	1	1	NUM
inlawrev-4065	331	10	,	,	PUNCT
inlawrev-4065	331	11	2008	2008	NUM
inlawrev-4065	331	12	.	.	PUNCT
inlawrev-4065	332	1	'	'	PUNCT
inlawrev-4065	332	2	^^	^^	CCONJ
inlawrev-4065	332	3	another	another	DET
inlawrev-4065	332	4	non	non	ADJ
inlawrev-4065	332	5	-	-	ADJ
inlawrev-4065	332	6	code	code	ADJ
inlawrev-4065	332	7	provision	provision	NOUN
inlawrev-4065	332	8	required	require	VERB
inlawrev-4065	332	9	the	the	DET
inlawrev-4065	332	10	department	department	NOUN
inlawrev-4065	332	11	to	to	PART
inlawrev-4065	332	12	conduct	conduct	VERB
inlawrev-4065	332	13	a	a	DET
inlawrev-4065	332	14	study	study	NOUN
inlawrev-4065	332	15	ofthe	ofthe	ADJ
inlawrev-4065	332	16	feasibility	feasibility	NOUN
inlawrev-4065	332	17	of	of	ADP
inlawrev-4065	332	18	changing	change	VERB
inlawrev-4065	332	19	the	the	DET
inlawrev-4065	332	20	design	design	NOUN
inlawrev-4065	332	21	and	and	CCONJ
inlawrev-4065	332	22	method	method	NOUN
inlawrev-4065	332	23	for	for	ADP
inlawrev-4065	332	24	verifying	verifying	NOUN
inlawrev-4065	332	25	,	,	PUNCT
inlawrev-4065	332	26	tracking	tracking	NOUN
inlawrev-4065	332	27	,	,	PUNCT
inlawrev-4065	332	28	and	and	CCONJ
inlawrev-4065	332	29	tracing	trace	VERB
inlawrev-4065	332	30	cigarette	cigarette	NOUN
inlawrev-4065	332	31	stamps	stamp	NOUN
inlawrev-4065	332	32	,	,	PUNCT
inlawrev-4065	332	33	and	and	CCONJ
inlawrev-4065	332	34	report	report	VERB
inlawrev-4065	332	35	the	the	DET
inlawrev-4065	332	36	findings	finding	NOUN
inlawrev-4065	332	37	to	to	ADP
inlawrev-4065	332	38	the	the	DET
inlawrev-4065	332	39	legislative	legislative	ADJ
inlawrev-4065	332	40	services	service	NOUN
inlawrev-4065	332	41	agency	agency	NOUN
inlawrev-4065	332	42	by	by	ADP
inlawrev-4065	332	43	november	november	PROPN
inlawrev-4065	332	44	1	1	NUM
inlawrev-4065	332	45	,	,	PUNCT
inlawrev-4065	332	46	2009.'^^	2009.'^^	NUM
inlawrev-4065	332	47	finally	finally	ADV
inlawrev-4065	332	48	,	,	PUNCT
inlawrev-4065	332	49	the	the	DET
inlawrev-4065	332	50	ga	ga	PROPN
inlawrev-4065	332	51	enacted	enact	VERB
inlawrev-4065	332	52	a	a	DET
inlawrev-4065	332	53	non	non	ADJ
inlawrev-4065	332	54	-	-	ADJ
inlawrev-4065	332	55	code	code	ADJ
inlawrev-4065	332	56	provision	provision	NOUN
inlawrev-4065	332	57	that	that	PRON
inlawrev-4065	332	58	provides	provide	VERB
inlawrev-4065	332	59	that	that	SCONJ
inlawrev-4065	332	60	a	a	DET
inlawrev-4065	332	61	city	city	NOUN
inlawrev-4065	332	62	or	or	CCONJ
inlawrev-4065	332	63	town	town	NOUN
inlawrev-4065	332	64	that	that	PRON
inlawrev-4065	332	65	made	make	VERB
inlawrev-4065	332	66	estimated	estimate	VERB
inlawrev-4065	332	67	gross	gross	ADJ
inlawrev-4065	332	68	income	income	NOUN
inlawrev-4065	332	69	tax	tax	NOUN
inlawrev-4065	332	70	payments	payment	NOUN
inlawrev-4065	332	71	150	150	NUM
inlawrev-4065	332	72	.	.	PUNCT
inlawrev-4065	333	1	mat	mat	NOUN
inlawrev-4065	333	2	2639	2639	NUM
inlawrev-4065	333	3	-	-	SYM
inlawrev-4065	333	4	73	73	NUM
inlawrev-4065	333	5	.	.	PUNCT
inlawrev-4065	334	1	151	151	NUM
inlawrev-4065	334	2	.	.	PUNCT
inlawrev-4065	335	1	i	i	PRON
inlawrev-4065	335	2	d.	d.	PROPN
inlawrev-4065	335	3	at	at	ADP
inlawrev-4065	335	4	2666	2666	NUM
inlawrev-4065	335	5	.	.	PUNCT
inlawrev-4065	336	1	152	152	NUM
inlawrev-4065	336	2	.	.	PUNCT
inlawrev-4065	337	1	i	i	PRON
inlawrev-4065	337	2	d.	d.	PROPN
inlawrev-4065	337	3	at	at	ADP
inlawrev-4065	337	4	2724	2724	NUM
inlawrev-4065	337	5	-	-	SYM
inlawrev-4065	337	6	28	28	NUM
inlawrev-4065	337	7	.	.	PUNCT
inlawrev-4065	337	8	153	153	NUM
inlawrev-4065	337	9	.	.	PUNCT
inlawrev-4065	338	1	i	i	PROPN
inlawrev-4065	338	2	d	d	PROPN
inlawrev-4065	338	3	154	154	NUM
inlawrev-4065	338	4	.	.	PUNCT
inlawrev-4065	339	1	i	i	PRON
inlawrev-4065	339	2	d	d	PROPN
inlawrev-4065	339	3	at	at	ADP
inlawrev-4065	339	4	2870	2870	NUM
inlawrev-4065	339	5	.	.	PUNCT
inlawrev-4065	340	1	155	155	NUM
inlawrev-4065	340	2	.	.	PUNCT
inlawrev-4065	340	3	mat	mat	NOUN
inlawrev-4065	340	4	1888	1888	NUM
inlawrev-4065	340	5	-	-	SYM
inlawrev-4065	340	6	89	89	NUM
inlawrev-4065	340	7	.	.	PUNCT
inlawrev-4065	341	1	156	156	NUM
inlawrev-4065	341	2	.	.	X
inlawrev-4065	341	3	mat	mat	NOUN
inlawrev-4065	341	4	2802	2802	NUM
inlawrev-4065	341	5	-	-	SYM
inlawrev-4065	341	6	03	03	NUM
inlawrev-4065	341	7	.	.	PUNCT
inlawrev-4065	342	1	157	157	NUM
inlawrev-4065	342	2	.	.	PUNCT
inlawrev-4065	343	1	i	i	PRON
inlawrev-4065	343	2	d	d	PROPN
inlawrev-4065	343	3	at	at	ADP
inlawrev-4065	343	4	2803	2803	NUM
inlawrev-4065	343	5	.	.	PUNCT
inlawrev-4065	344	1	158	158	X
inlawrev-4065	344	2	.	.	PUNCT
inlawrev-4065	344	3	mat	mat	NOUN
inlawrev-4065	344	4	2810	2810	NUM
inlawrev-4065	344	5	.	.	PUNCT
inlawrev-4065	345	1	159	159	NUM
inlawrev-4065	345	2	.	.	PUNCT
inlawrev-4065	345	3	mat	mat	NOUN
inlawrev-4065	345	4	2891	2891	NUM
inlawrev-4065	345	5	.	.	PUNCT
inlawrev-4065	346	1	160	160	NUM
inlawrev-4065	346	2	.	.	PUNCT
inlawrev-4065	347	1	i	i	PRON
inlawrev-4065	347	2	d	d	PROPN
inlawrev-4065	347	3	161	161	NUM
inlawrev-4065	347	4	.	.	PUNCT
inlawrev-4065	348	1	see	see	VERB
inlawrev-4065	348	2	i	i	PRON
inlawrev-4065	348	3	d.	d.	PROPN
inlawrev-4065	348	4	at	at	ADP
inlawrev-4065	348	5	2865	2865	NUM
inlawrev-4065	348	6	162	162	NUM
inlawrev-4065	348	7	.	.	PUNCT
inlawrev-4065	349	1	i	i	PRON
inlawrev-4065	349	2	d	d	PROPN
inlawrev-4065	349	3	163	163	NUM
inlawrev-4065	349	4	.	.	PUNCT
inlawrev-4065	350	1	i	i	PRON
inlawrev-4065	350	2	d	d	PROPN
inlawrev-4065	350	3	at	at	ADP
inlawrev-4065	350	4	2877	2877	NUM
inlawrev-4065	350	5	.	.	PUNCT
inlawrev-4065	351	1	2010	2010	NUM
inlawrev-4065	351	2	]	]	PUNCT
inlawrev-4065	351	3	taxation	taxation	NOUN
inlawrev-4065	351	4	1015	1015	NUM
inlawrev-4065	351	5	and	and	CCONJ
inlawrev-4065	351	6	that	that	SCONJ
inlawrev-4065	351	7	"	"	PUNCT
inlawrev-4065	351	8	the	the	DET
inlawrev-4065	351	9	presence	presence	NOUN
inlawrev-4065	351	10	of	of	ADP
inlawrev-4065	351	11	environmental	environmental	ADJ
inlawrev-4065	351	12	contamination	contamination	NOUN
inlawrev-4065	351	13	"	"	PUNCT
inlawrev-4065	351	14	justified	justify	VERB
inlawrev-4065	351	15	a	a	DET
inlawrev-4065	351	16	reduction	reduction	NOUN
inlawrev-4065	351	17	in	in	ADP
inlawrev-4065	351	18	value	value	NOUN
inlawrev-4065	351	19	.	.	PUNCT
inlawrev-4065	352	1	^^^	^^^	PUNCT
inlawrev-4065	352	2	during	during	ADP
inlawrev-4065	352	3	the	the	DET
inlawrev-4065	352	4	hearing	hearing	NOUN
inlawrev-4065	352	5	before	before	ADP
inlawrev-4065	352	6	the	the	DET
inlawrev-4065	352	7	ibtr	ibtr	NOUN
inlawrev-4065	352	8	,	,	PUNCT
inlawrev-4065	352	9	u.	u.	PROPN
inlawrev-4065	352	10	s.	s.	PROPN
inlawrev-4065	352	11	steel	steel	PROPN
inlawrev-4065	352	12	presented	present	VERB
inlawrev-4065	352	13	two	two	NUM
inlawrev-4065	352	14	means	mean	NOUN
inlawrev-4065	352	15	ofquantifying	ofquantifye	VERB
inlawrev-4065	352	16	the	the	DET
inlawrev-4065	352	17	amount	amount	NOUN
inlawrev-4065	352	18	ofobsolescence	ofobsolescence	NOUN
inlawrev-4065	352	19	it	it	PRON
inlawrev-4065	352	20	believed	believe	VERB
inlawrev-4065	352	21	was	be	AUX
inlawrev-4065	352	22	present	present	ADJ
inlawrev-4065	352	23	in	in	ADP
inlawrev-4065	352	24	its	its	PRON
inlawrev-4065	352	25	property	property	NOUN
inlawrev-4065	352	26	.	.	PUNCT
inlawrev-4065	353	1	the	the	DET
inlawrev-4065	353	2	first	first	ADJ
inlawrev-4065	353	3	comprised	comprise	VERB
inlawrev-4065	353	4	ofthree	ofthree	ADJ
inlawrev-4065	353	5	separate	separate	ADJ
inlawrev-4065	353	6	parts	part	NOUN
inlawrev-4065	353	7	:	:	PUNCT
inlawrev-4065	353	8	part	part	NOUN
inlawrev-4065	353	9	one	one	NUM
inlawrev-4065	353	10	used	use	VERB
inlawrev-4065	353	11	a	a	DET
inlawrev-4065	353	12	"	"	PUNCT
inlawrev-4065	353	13	change	change	VERB
inlawrev-4065	353	14	-	-	PUNCT
inlawrev-4065	353	15	in	in	ADP
inlawrev-4065	353	16	-	-	PUNCT
inlawrev-4065	353	17	pricing	pricing	NOUN
inlawrev-4065	353	18	"	"	PUNCT
inlawrev-4065	353	19	method	method	NOUN
inlawrev-4065	353	20	,	,	PUNCT
inlawrev-4065	353	21	part	part	NOUN
inlawrev-4065	353	22	two	two	NUM
inlawrev-4065	353	23	used	use	VERB
inlawrev-4065	353	24	an	an	DET
inlawrev-4065	353	25	"	"	PUNCT
inlawrev-4065	353	26	excess	excess	ADJ
inlawrev-4065	353	27	operating	operate	VERB
inlawrev-4065	353	28	cosf	cosf	ADJ
inlawrev-4065	353	29	method	method	NOUN
inlawrev-4065	353	30	,	,	PUNCT
inlawrev-4065	353	31	and	and	CCONJ
inlawrev-4065	353	32	part	part	NOUN
inlawrev-4065	353	33	three	three	NUM
inlawrev-4065	353	34	utilized	utilize	VERB
inlawrev-4065	353	35	a	a	DET
inlawrev-4065	353	36	"	"	PUNCT
inlawrev-4065	353	37	business	business	NOUN
inlawrev-4065	353	38	enterprise	enterprise	NOUN
inlawrev-4065	353	39	value	value	NOUN
inlawrev-4065	353	40	"	"	PUNCT
inlawrev-4065	353	41	method	method	NOUN
inlawrev-4065	353	42	.	.	PUNCT
inlawrev-4065	353	43	'	'	PUNCT
inlawrev-4065	353	44	^^	^^	PUNCT
inlawrev-4065	353	45	u.	u.	PROPN
inlawrev-4065	353	46	s.	s.	PROPN
inlawrev-4065	353	47	steel	steel	PROPN
inlawrev-4065	353	48	's	's	PART
inlawrev-4065	353	49	second	second	ADJ
inlawrev-4065	353	50	"	"	PUNCT
inlawrev-4065	353	51	obsolescence	obsolescence	NOUN
inlawrev-4065	353	52	calculation	calculation	NOUN
inlawrev-4065	353	53	quantified	quantify	VERB
inlawrev-4065	353	54	the	the	DET
inlawrev-4065	353	55	total	total	ADJ
inlawrev-4065	353	56	amount	amount	NOUN
inlawrev-4065	353	57	of	of	ADP
inlawrev-4065	353	58	obsolescence	obsolescence	NOUN
inlawrev-4065	353	59	present	present	ADJ
inlawrev-4065	353	60	in	in	ADP
inlawrev-4065	353	61	its	its	PRON
inlawrev-4065	353	62	property	property	NOUN
inlawrev-4065	353	63	.	.	PUNCT
inlawrev-4065	353	64	.	.	PUNCT
inlawrev-4065	353	65	.	.	PUNCT
inlawrev-4065	354	1	by	by	ADP
inlawrev-4065	354	2	comparing	compare	VERB
inlawrev-4065	354	3	the	the	DET
inlawrev-4065	354	4	property	property	NOUN
inlawrev-4065	354	5	's	's	PART
inlawrev-4065	354	6	market	market	NOUN
inlawrev-4065	354	7	value	value	NOUN
inlawrev-4065	354	8	as	as	SCONJ
inlawrev-4065	354	9	determined	determine	VERB
inlawrev-4065	354	10	by	by	ADP
inlawrev-4065	354	11	the	the	DET
inlawrev-4065	354	12	marshall	marshall	PROPN
inlawrev-4065	354	13	&	&	CCONJ
inlawrev-4065	354	14	swift	swift	PROPN
inlawrev-4065	354	15	cost	cost	NOUN
inlawrev-4065	354	16	approach	approach	NOUN
inlawrev-4065	354	17	with	with	ADP
inlawrev-4065	354	18	its	its	PRON
inlawrev-4065	354	19	market	market	NOUN
inlawrev-4065	354	20	value	value	NOUN
inlawrev-4065	354	21	as	as	SCONJ
inlawrev-4065	354	22	determined	determine	VERB
inlawrev-4065	354	23	by	by	ADP
inlawrev-4065	354	24	a	a	DET
inlawrev-4065	354	25	sales	sale	NOUN
inlawrev-4065	354	26	comparison	comparison	NOUN
inlawrev-4065	354	27	approach	approach	NOUN
inlawrev-4065	354	28	.	.	PUNCT
inlawrev-4065	354	29	"^	"^	PUNCT
inlawrev-4065	354	30	^^	^^	PUNCT
inlawrev-4065	354	31	for	for	ADP
inlawrev-4065	354	32	its	its	PRON
inlawrev-4065	354	33	land	land	NOUN
inlawrev-4065	354	34	,	,	PUNCT
inlawrev-4065	354	35	u.	u.	PROPN
inlawrev-4065	354	36	s.	s.	PROPN
inlawrev-4065	354	37	steel	steel	PROPN
inlawrev-4065	354	38	"	"	PUNCT
inlawrev-4065	354	39	presented	present	VERB
inlawrev-4065	354	40	evidence	evidence	NOUN
inlawrev-4065	354	41	demonstrating	demonstrate	VERB
inlawrev-4065	354	42	that	that	SCONJ
inlawrev-4065	354	43	the	the	DET
inlawrev-4065	354	44	portion	portion	NOUN
inlawrev-4065	354	45	of	of	ADP
inlawrev-4065	354	46	the	the	DET
inlawrev-4065	354	47	grand	grand	ADJ
inlawrev-4065	354	48	calumet	calumet	PROPN
inlawrev-4065	354	49	river	river	NOUN
inlawrev-4065	354	50	running	run	VERB
inlawrev-4065	354	51	through	through	ADP
inlawrev-4065	354	52	its	its	PRON
inlawrev-4065	354	53	property	property	NOUN
inlawrev-4065	354	54	was	be	AUX
inlawrev-4065	354	55	environmentally	environmentally	ADV
inlawrev-4065	354	56	contaminated	contaminate	VERB
inlawrev-4065	354	57	as	as	ADP
inlawrev-4065	354	58	ofthe	ofthe	ADJ
inlawrev-4065	354	59	assessment	assessment	NOUN
inlawrev-4065	354	60	date	date	NOUN
inlawrev-4065	354	61	andwhat	andwhat	PRON
inlawrev-4065	354	62	it	it	PRON
inlawrev-4065	354	63	subsequently	subsequently	ADV
inlawrev-4065	354	64	spent	spend	VERB
inlawrev-4065	354	65	to	to	PART
inlawrev-4065	354	66	remediate	remediate	VERB
inlawrev-4065	354	67	that	that	DET
inlawrev-4065	354	68	contamination	contamination	NOUN
inlawrev-4065	354	69	.	.	PUNCT
inlawrev-4065	355	1	"^^^	"^^^	PUNCT
inlawrev-4065	356	1	the	the	DET
inlawrev-4065	356	2	ibtr	ibtr	VERB
inlawrev-4065	356	3	found	find	VERB
inlawrev-4065	356	4	that	that	SCONJ
inlawrev-4065	356	5	u.	u.	PROPN
inlawrev-4065	356	6	s.	s.	PROPN
inlawrev-4065	356	7	steel	steel	PROPN
inlawrev-4065	356	8	"	"	PUNCT
inlawrev-4065	356	9	had	have	VERB
inlawrev-4065	356	10	prima	prima	PROPN
inlawrev-4065	356	11	facie	facie	NOUN
inlawrev-4065	356	12	demonstrated	demonstrate	VERB
inlawrev-4065	356	13	that	that	SCONJ
inlawrev-4065	356	14	its	its	PRON
inlawrev-4065	356	15	improvements	improvement	NOUN
inlawrev-4065	356	16	were	be	AUX
inlawrev-4065	356	17	entitled	entitle	VERB
inlawrev-4065	356	18	to	to	ADP
inlawrev-4065	356	19	both	both	CCONJ
inlawrev-4065	356	20	functional	functional	ADJ
inlawrev-4065	356	21	and	and	CCONJ
inlawrev-4065	356	22	economic	economic	ADJ
inlawrev-4065	356	23	obsolescence	obsolescence	NOUN
inlawrev-4065	356	24	adjustments	adjustment	NOUN
inlawrev-4065	356	25	,	,	PUNCT
inlawrev-4065	356	26	as	as	SCONJ
inlawrev-4065	356	27	it	it	PRON
inlawrev-4065	356	28	had	have	AUX
inlawrev-4065	356	29	both	both	CCONJ
inlawrev-4065	356	30	identified	identify	VERB
inlawrev-4065	356	31	the	the	DET
inlawrev-4065	356	32	causes	cause	NOUN
inlawrev-4065	356	33	of	of	ADP
inlawrev-4065	356	34	obsolescence	obsolescence	NOUN
inlawrev-4065	356	35	from	from	ADP
inlawrev-4065	356	36	which	which	PRON
inlawrev-4065	356	37	its	its	PRON
inlawrev-4065	356	38	property	property	NOUN
inlawrev-4065	356	39	suffered	suffer	VERB
inlawrev-4065	356	40	and	and	CCONJ
inlawrev-4065	356	41	then	then	ADV
inlawrev-4065	356	42	quantified	quantify	VERB
inlawrev-4065	356	43	the	the	DET
inlawrev-4065	356	44	amount	amount	NOUN
inlawrev-4065	356	45	of	of	ADP
inlawrev-4065	356	46	obsolescence	obsolescence	NOUN
inlawrev-4065	356	47	present	present	ADJ
inlawrev-4065	356	48	using	use	VERB
inlawrev-4065	356	49	generally	generally	ADV
inlawrev-4065	356	50	accepted	accept	VERB
inlawrev-4065	356	51	appraisal	appraisal	NOUN
inlawrev-4065	356	52	techniques	technique	NOUN
inlawrev-4065	356	53	.	.	PUNCT
inlawrev-4065	357	1	"	"	PUNCT
inlawrev-4065	357	2	'	'	PUNCT
inlawrev-4065	357	3	^^	^^	CCONJ
inlawrev-4065	357	4	the	the	DET
inlawrev-4065	357	5	ibtr	ibtr	NOUN
inlawrev-4065	357	6	also	also	ADV
inlawrev-4065	357	7	found	find	VERB
inlawrev-4065	357	8	that	that	SCONJ
inlawrev-4065	357	9	u.	u.	PROPN
inlawrev-4065	357	10	s.	s.	PROPN
inlawrev-4065	357	11	steel	steel	PROPN
inlawrev-4065	357	12	"	"	PUNCT
inlawrev-4065	357	13	had	have	VERB
inlawrev-4065	357	14	prima	prima	PROPN
inlawrev-4065	357	15	facie	facie	NOUN
inlawrev-4065	357	16	demonstrated	demonstrate	VERB
inlawrev-4065	357	17	that	that	SCONJ
inlawrev-4065	357	18	its	its	PRON
inlawrev-4065	357	19	land	land	NOUN
inlawrev-4065	357	20	was	be	AUX
inlawrev-4065	357	21	entitled	entitle	VERB
inlawrev-4065	357	22	to	to	ADP
inlawrev-4065	357	23	a	a	DET
inlawrev-4065	357	24	reduction	reduction	NOUN
inlawrev-4065	357	25	in	in	ADP
inlawrev-4065	357	26	value	value	NOUN
inlawrev-4065	357	27	—	—	PUNCT
inlawrev-4065	357	28	equivalent	equivalent	ADJ
inlawrev-4065	357	29	to	to	ADP
inlawrev-4065	357	30	the	the	DET
inlawrev-4065	357	31	amount	amount	NOUN
inlawrev-4065	357	32	it	it	PRON
inlawrev-4065	357	33	spent	spend	VERB
inlawrev-4065	357	34	in	in	ADP
inlawrev-4065	357	35	its	its	PRON
inlawrev-4065	357	36	remediation	remediation	NOUN
inlawrev-4065	357	37	efforts	effort	NOUN
inlawrev-4065	357	38	—	—	PUNCT
inlawrev-4065	357	39	to	to	PART
inlawrev-4065	357	40	account	account	VERB
inlawrev-4065	357	41	for	for	ADP
inlawrev-4065	357	42	the	the	DET
inlawrev-4065	357	43	environmental	environmental	ADJ
inlawrev-4065	357	44	contamination	contamination	NOUN
inlawrev-4065	357	45	.	.	PUNCT
inlawrev-4065	358	1	"'^	"'^	PUNCT
inlawrev-4065	358	2	'	'	PART
inlawrev-4065	358	3	lake	lake	PROPN
inlawrev-4065	358	4	county	county	NOUN
inlawrev-4065	358	5	appealed	appeal	VERB
inlawrev-4065	358	6	to	to	ADP
inlawrev-4065	358	7	the	the	DET
inlawrev-4065	358	8	tax	tax	NOUN
inlawrev-4065	358	9	court	court	NOUN
inlawrev-4065	358	10	alleging	allege	VERB
inlawrev-4065	358	11	five	five	NUM
inlawrev-4065	358	12	issues	issue	NOUN
inlawrev-4065	358	13	.	.	PUNCT
inlawrev-4065	359	1	the	the	DET
inlawrev-4065	359	2	first	first	ADJ
inlawrev-4065	359	3	issue	issue	NOUN
inlawrev-4065	359	4	was	be	AUX
inlawrev-4065	359	5	whether	whether	SCONJ
inlawrev-4065	359	6	the	the	DET
inlawrev-4065	359	7	ibtr	ibtr	VERB
inlawrev-4065	359	8	erred	err	VERB
inlawrev-4065	359	9	when	when	SCONJ
inlawrev-4065	359	10	it	it	PRON
inlawrev-4065	359	11	admitted	admit	VERB
inlawrev-4065	359	12	u.	u.	PROPN
inlawrev-4065	359	13	s.	s.	PROPN
inlawrev-4065	359	14	steel	steel	PROPN
inlawrev-4065	359	15	's	's	PART
inlawrev-4065	359	16	excess	excess	ADJ
inlawrev-4065	359	17	cost	cost	NOUN
inlawrev-4065	359	18	report	report	NOUN
inlawrev-4065	359	19	because	because	SCONJ
inlawrev-4065	359	20	it	it	PRON
inlawrev-4065	359	21	was	be	AUX
inlawrev-4065	359	22	not	not	PART
inlawrev-4065	359	23	"	"	PUNCT
inlawrev-4065	359	24	scientifically	scientifically	ADV
inlawrev-4065	359	25	reliable	reliable	ADJ
inlawrev-4065	359	26	.	.	PUNCT
inlawrev-4065	359	27	"	"	PUNCT
inlawrev-4065	359	28	'	'	PUNCT
inlawrev-4065	359	29	^^	^^	PUNCT
inlawrev-4065	359	30	the	the	DET
inlawrev-4065	359	31	second	second	ADJ
inlawrev-4065	359	32	issue	issue	NOUN
inlawrev-4065	359	33	was	be	AUX
inlawrev-4065	359	34	whether	whether	SCONJ
inlawrev-4065	359	35	the	the	DET
inlawrev-4065	359	36	ibtr	ibtr	ADJ
inlawrev-4065	359	37	"	"	PUNCT
inlawrev-4065	359	38	erred	err	VERB
inlawrev-4065	359	39	when	when	SCONJ
inlawrev-4065	359	40	it	it	PRON
inlawrev-4065	359	41	failed	fail	VERB
inlawrev-4065	359	42	to	to	PART
inlawrev-4065	359	43	discount	discount	VERB
inlawrev-4065	359	44	u.	u.	PROPN
inlawrev-4065	359	45	s.	s.	PROPN
inlawrev-4065	359	46	steel	steel	PROPN
inlawrev-4065	359	47	's	's	PART
inlawrev-4065	359	48	total	total	ADJ
inlawrev-4065	359	49	functional	functional	ADJ
inlawrev-4065	359	50	obsolescence	obsolescence	NOUN
inlawrev-4065	359	51	award	award	NOUN
inlawrev-4065	359	52	.	.	PUNCT
inlawrev-4065	360	1	"'^^	"'^^	VERB
inlawrev-4065	361	1	the	the	DET
inlawrev-4065	361	2	third	third	ADJ
inlawrev-4065	361	3	issue	issue	NOUN
inlawrev-4065	361	4	was	be	AUX
inlawrev-4065	361	5	whether	whether	SCONJ
inlawrev-4065	361	6	the	the	DET
inlawrev-4065	361	7	ibtr	ibtr	VERB
inlawrev-4065	361	8	erred	err	VERB
inlawrev-4065	361	9	when	when	SCONJ
inlawrev-4065	361	10	it	it	PRON
inlawrev-4065	361	11	failed	fail	VERB
inlawrev-4065	361	12	to	to	PART
inlawrev-4065	361	13	find	find	VERB
inlawrev-4065	361	14	that	that	SCONJ
inlawrev-4065	361	15	the	the	DET
inlawrev-4065	361	16	sales	sale	NOUN
inlawrev-4065	361	17	comparison	comparison	NOUN
inlawrev-4065	361	18	approach	approach	NOUN
inlawrev-4065	361	19	"	"	PUNCT
inlawrev-4065	361	20	was	be	AUX
inlawrev-4065	361	21	invalid	invalid	ADJ
inlawrev-4065	361	22	because	because	SCONJ
inlawrev-4065	361	23	it	it	PRON
inlawrev-4065	361	24	utilized	utilize	VERB
inlawrev-4065	361	25	bankruptcy	bankruptcy	NOUN
inlawrev-4065	361	26	sales	sale	NOUN
inlawrev-4065	361	27	in	in	ADP
inlawrev-4065	361	28	"	"	PUNCT
inlawrev-4065	361	29	reaching	reach	VERB
inlawrev-4065	361	30	a	a	DET
inlawrev-4065	361	31	conclusion	conclusion	NOUN
inlawrev-4065	361	32	.	.	PUNCT
inlawrev-4065	362	1	'	'	PUNCT
inlawrev-4065	362	2	^"^	^"^	ADV
inlawrev-4065	362	3	the	the	DET
inlawrev-4065	362	4	fourth	fourth	ADJ
inlawrev-4065	362	5	issue	issue	NOUN
inlawrev-4065	362	6	was	be	AUX
inlawrev-4065	362	7	whether	whether	SCONJ
inlawrev-4065	362	8	the	the	DET
inlawrev-4065	362	9	ibtr	ibtr	ADJ
inlawrev-4065	362	10	"	"	PUNCT
inlawrev-4065	362	11	erred	err	VERB
inlawrev-4065	362	12	when	when	SCONJ
inlawrev-4065	362	13	it	it	PRON
inlawrev-4065	362	14	held	hold	VERB
inlawrev-4065	362	15	that	that	SCONJ
inlawrev-4065	362	16	u.	u.	PROPN
inlawrev-4065	362	17	s.	s.	PROPN
inlawrev-4065	362	18	steel	steel	PROPN
inlawrev-4065	362	19	was	be	AUX
inlawrev-4065	362	20	entitled	entitle	VERB
inlawrev-4065	362	21	to	to	ADP
inlawrev-4065	362	22	an	an	DET
inlawrev-4065	362	23	obsolescence	obsolescence	NOUN
inlawrev-4065	362	24	adjustment	adjustment	NOUN
inlawrev-4065	362	25	at	at	ADV
inlawrev-4065	362	26	all	all	ADV
inlawrev-4065	362	27	,	,	PUNCT
inlawrev-4065	362	28	given	give	VERB
inlawrev-4065	362	29	the	the	DET
inlawrev-4065	362	30	result	result	NOUN
inlawrev-4065	362	31	of	of	ADP
inlawrev-4065	362	32	"	"	PUNCT
inlawrev-4065	362	33	the	the	DET
inlawrev-4065	362	34	business	business	NOUN
inlawrev-4065	362	35	enterprise	enterprise	NOUN
inlawrev-4065	362	36	value	value	NOUN
inlawrev-4065	362	37	"	"	PUNCT
inlawrev-4065	362	38	calculation	calculation	NOUN
inlawrev-4065	362	39	.	.	PUNCT
inlawrev-4065	363	1	'^^	'^^	PROPN
inlawrev-4065	363	2	lake	lake	PROPN
inlawrev-4065	363	3	county	county	PROPN
inlawrev-4065	363	4	lastly	lastly	ADV
inlawrev-4065	363	5	challenged	challenge	VERB
inlawrev-4065	363	6	whether	whether	SCONJ
inlawrev-4065	363	7	the	the	DET
inlawrev-4065	363	8	ibtr	ibtr	NOUN
inlawrev-4065	363	9	erred	err	VERB
inlawrev-4065	363	10	in	in	ADP
inlawrev-4065	363	11	reducing	reduce	VERB
inlawrev-4065	363	12	the	the	DET
inlawrev-4065	363	13	assessed	assess	VERB
inlawrev-4065	363	14	value	value	NOUN
inlawrev-4065	363	15	ofu	ofu	PROPN
inlawrev-4065	363	16	.	.	PUNCT
inlawrev-4065	363	17	s.	s.	PROPN
inlawrev-4065	363	18	steel	steel	PROPN
inlawrev-4065	363	19	's	's	PART
inlawrev-4065	363	20	land	land	NOUN
inlawrev-4065	363	21	.	.	PUNCT
inlawrev-4065	363	22	"	"	PUNCT
inlawrev-4065	363	23	'	'	PUNCT
inlawrev-4065	363	24	as	as	ADP
inlawrev-4065	363	25	to	to	ADP
inlawrev-4065	363	26	the	the	DET
inlawrev-4065	363	27	first	first	ADJ
inlawrev-4065	363	28	issue	issue	NOUN
inlawrev-4065	363	29	,	,	PUNCT
inlawrev-4065	363	30	the	the	DET
inlawrev-4065	363	31	court	court	NOUN
inlawrev-4065	363	32	held	hold	VERB
inlawrev-4065	363	33	that	that	SCONJ
inlawrev-4065	363	34	"	"	PUNCT
inlawrev-4065	363	35	generally	generally	ADV
inlawrev-4065	363	36	recognized	recognize	VERB
inlawrev-4065	363	37	appraisal	appraisal	NOUN
inlawrev-4065	363	38	techniques	technique	NOUN
inlawrev-4065	363	39	are	be	AUX
inlawrev-4065	363	40	acceptable	acceptable	ADJ
inlawrev-4065	363	41	methods	method	NOUN
inlawrev-4065	363	42	by	by	ADP
inlawrev-4065	363	43	which	which	PRON
inlawrev-4065	363	44	to	to	PART
inlawrev-4065	363	45	quantify	quantify	VERB
inlawrev-4065	363	46	obsolescence	obsolescence	NOUN
inlawrev-4065	363	47	in	in	ADP
inlawrev-4065	363	48	indiana	indiana	PROPN
inlawrev-4065	363	49	's	's	PART
inlawrev-4065	363	50	pre-2002	pre-2002	NOUN
inlawrev-4065	363	51	assessment	assessment	NOUN
inlawrev-4065	363	52	system	system	NOUN
inlawrev-4065	363	53	,	,	PUNCT
inlawrev-4065	363	54	"	"	PUNCT
inlawrev-4065	363	55	and	and	CCONJ
inlawrev-4065	363	56	the	the	DET
inlawrev-4065	363	57	method	method	NOUN
inlawrev-4065	363	58	utilized	utilize	VERB
inlawrev-4065	363	59	by	by	ADP
inlawrev-4065	363	60	u.	u.	PROPN
inlawrev-4065	363	61	s.	s.	PROPN
inlawrev-4065	363	62	steel	steel	PROPN
inlawrev-4065	363	63	176	176	PROPN
inlawrev-4065	363	64	.	.	PUNCT
inlawrev-4065	364	1	i	i	PRON
inlawrev-4065	364	2	d.	d.	PROPN
inlawrev-4065	364	3	111	111	NUM
inlawrev-4065	364	4	.	.	PUNCT
inlawrev-4065	365	1	i	i	PRON
inlawrev-4065	365	2	d.	d.	PROPN
inlawrev-4065	365	3	178	178	NUM
inlawrev-4065	365	4	.	.	PUNCT
inlawrev-4065	366	1	i	i	PRON
inlawrev-4065	366	2	d	d	PROPN
inlawrev-4065	366	3	179	179	NUM
inlawrev-4065	366	4	.	.	PUNCT
inlawrev-4065	367	1	i	i	PRON
inlawrev-4065	367	2	d	d	PROPN
inlawrev-4065	367	3	180	180	NUM
inlawrev-4065	367	4	.	.	PUNCT
inlawrev-4065	368	1	i	i	PRON
inlawrev-4065	368	2	d	d	PROPN
inlawrev-4065	368	3	181	181	NUM
inlawrev-4065	368	4	.	.	PUNCT
inlawrev-4065	369	1	i	i	PRON
inlawrev-4065	369	2	d	d	PROPN
inlawrev-4065	369	3	182	182	NUM
inlawrev-4065	369	4	.	.	PUNCT
inlawrev-4065	370	1	i	i	PRON
inlawrev-4065	370	2	d	d	AUX
inlawrev-4065	370	3	at	at	ADP
inlawrev-4065	370	4	si	si	PROPN
inlawrev-4065	370	5	183	183	NUM
inlawrev-4065	370	6	.	.	PUNCT
inlawrev-4065	370	7	mat	mat	PROPN
inlawrev-4065	370	8	88	88	NUM
inlawrev-4065	370	9	.	.	PUNCT
inlawrev-4065	371	1	184	184	NUM
inlawrev-4065	371	2	.	.	PUNCT
inlawrev-4065	372	1	i	i	PRON
inlawrev-4065	372	2	d	d	PROPN
inlawrev-4065	372	3	185	185	NUM
inlawrev-4065	372	4	.	.	PUNCT
inlawrev-4065	373	1	i	i	PRON
inlawrev-4065	373	2	d	d	PROPN
inlawrev-4065	373	3	186	186	NUM
inlawrev-4065	373	4	.	.	PUNCT
inlawrev-4065	374	1	i	i	PRON
inlawrev-4065	374	2	d	d	PROPN
inlawrev-4065	374	3	1016	1016	NUM
inlawrev-4065	374	4	indiana	indiana	PROPN
inlawrev-4065	374	5	law	law	PROPN
inlawrev-4065	374	6	review	review	NOUN
inlawrev-4065	374	7	[	[	X
inlawrev-4065	374	8	vol	vol	NOUN
inlawrev-4065	374	9	.	.	PUNCT
inlawrev-4065	375	1	43:999	43:999	NUM
inlawrev-4065	375	2	was	be	AUX
inlawrev-4065	375	3	a	a	DET
inlawrev-4065	375	4	generally	generally	ADV
inlawrev-4065	375	5	recognized	recognize	VERB
inlawrev-4065	375	6	appraisal	appraisal	NOUN
inlawrev-4065	375	7	technique	technique	NOUN
inlawrev-4065	375	8	for	for	ADP
inlawrev-4065	375	9	calculating	calculate	VERB
inlawrev-4065	375	10	functional	functional	ADJ
inlawrev-4065	375	11	obsolescence	obsolescence	NOUN
inlawrev-4065	375	12	.	.	PUNCT
inlawrev-4065	376	1	'^^	'^^	PROPN
inlawrev-4065	377	1	as	as	ADP
inlawrev-4065	377	2	to	to	ADP
inlawrev-4065	377	3	the	the	DET
inlawrev-4065	377	4	second	second	ADJ
inlawrev-4065	377	5	issue	issue	NOUN
inlawrev-4065	377	6	,	,	PUNCT
inlawrev-4065	377	7	the	the	DET
inlawrev-4065	377	8	court	court	NOUN
inlawrev-4065	377	9	found	find	VERB
inlawrev-4065	377	10	that	that	SCONJ
inlawrev-4065	377	11	the	the	DET
inlawrev-4065	377	12	ibtr	ibtr	VERB
inlawrev-4065	377	13	erred	err	VERB
inlawrev-4065	377	14	in	in	ADP
inlawrev-4065	377	15	determining	determine	VERB
inlawrev-4065	377	16	that	that	SCONJ
inlawrev-4065	377	17	the	the	DET
inlawrev-4065	377	18	stipulated	stipulate	VERB
inlawrev-4065	377	19	value	value	NOUN
inlawrev-4065	377	20	of	of	ADP
inlawrev-4065	377	21	improvements	improvement	NOUN
inlawrev-4065	377	22	represented	represent	VERB
inlawrev-4065	377	23	the	the	DET
inlawrev-4065	377	24	improvements	improvement	NOUN
inlawrev-4065	377	25	'	'	PART
inlawrev-4065	377	26	value	value	NOUN
inlawrev-4065	377	27	before	before	ADP
inlawrev-4065	377	28	any	any	DET
inlawrev-4065	377	29	reduction	reduction	NOUN
inlawrev-4065	377	30	for	for	ADP
inlawrev-4065	377	31	obsolescence	obsolescence	NOUN
inlawrev-4065	377	32	.	.	PUNCT
inlawrev-4065	378	1	'^^	'^^	PROPN
inlawrev-4065	379	1	as	as	ADP
inlawrev-4065	379	2	to	to	ADP
inlawrev-4065	379	3	the	the	DET
inlawrev-4065	379	4	third	third	ADJ
inlawrev-4065	379	5	issue	issue	NOUN
inlawrev-4065	379	6	,	,	PUNCT
inlawrev-4065	379	7	the	the	DET
inlawrev-4065	379	8	court	court	NOUN
inlawrev-4065	379	9	held	hold	VERB
inlawrev-4065	379	10	that	that	SCONJ
inlawrev-4065	379	11	the	the	DET
inlawrev-4065	379	12	ebtr	ebtr	NOUN
inlawrev-4065	379	13	did	do	AUX
inlawrev-4065	379	14	not	not	PART
inlawrev-4065	379	15	abuse	abuse	VERB
inlawrev-4065	379	16	its	its	PRON
inlawrev-4065	379	17	discretion	discretion	NOUN
inlawrev-4065	379	18	in	in	ADP
inlawrev-4065	379	19	allowing	allow	VERB
inlawrev-4065	379	20	u.	u.	PROPN
inlawrev-4065	379	21	s.	s.	PROPN
inlawrev-4065	379	22	steel	steel	PROPN
inlawrev-4065	379	23	to	to	PART
inlawrev-4065	379	24	use	use	VERB
inlawrev-4065	379	25	bankruptcy	bankruptcy	NOUN
inlawrev-4065	379	26	sales	sale	NOUN
inlawrev-4065	379	27	in	in	ADP
inlawrev-4065	379	28	determining	determine	VERB
inlawrev-4065	379	29	the	the	DET
inlawrev-4065	379	30	market	market	NOUN
inlawrev-4065	379	31	value	value	NOUN
inlawrev-4065	379	32	of	of	ADP
inlawrev-4065	379	33	its	its	PRON
inlawrev-4065	379	34	own	own	ADJ
inlawrev-4065	379	35	property	property	NOUN
inlawrev-4065	379	36	.	.	PUNCT
inlawrev-4065	380	1	'	'	PUNCT
inlawrev-4065	380	2	^^	^^	PUNCT
inlawrev-4065	380	3	as	as	ADP
inlawrev-4065	380	4	to	to	ADP
inlawrev-4065	380	5	the	the	DET
inlawrev-4065	380	6	fourth	fourth	ADJ
inlawrev-4065	380	7	issue	issue	NOUN
inlawrev-4065	380	8	,	,	PUNCT
inlawrev-4065	380	9	the	the	DET
inlawrev-4065	380	10	court	court	NOUN
inlawrev-4065	380	11	found	find	VERB
inlawrev-4065	380	12	that	that	SCONJ
inlawrev-4065	380	13	the	the	DET
inlawrev-4065	380	14	ibtr	ibtr	NOUN
inlawrev-4065	380	15	did	do	AUX
inlawrev-4065	380	16	not	not	PART
inlawrev-4065	380	17	abuse	abuse	VERB
inlawrev-4065	380	18	its	its	PRON
inlawrev-4065	380	19	discretion	discretion	NOUN
inlawrev-4065	380	20	with	with	ADP
inlawrev-4065	380	21	regard	regard	NOUN
inlawrev-4065	380	22	to	to	ADP
inlawrev-4065	380	23	its	its	PRON
inlawrev-4065	380	24	finding	finding	NOUN
inlawrev-4065	380	25	that	that	SCONJ
inlawrev-4065	380	26	u.	u.	PROPN
inlawrev-4065	380	27	s.	s.	PROPN
inlawrev-4065	380	28	steel	steel	PROPN
inlawrev-4065	380	29	had	have	AUX
inlawrev-4065	380	30	prima	prima	PROPN
inlawrev-4065	380	31	facie	facie	NOUN
inlawrev-4065	380	32	demonstrated	demonstrate	VERB
inlawrev-4065	380	33	the	the	DET
inlawrev-4065	380	34	existence	existence	NOUN
inlawrev-4065	380	35	of	of	ADP
inlawrev-4065	380	36	economic	economic	ADJ
inlawrev-4065	380	37	obsolescence	obsolescence	NOUN
inlawrev-4065	380	38	of	of	ADP
inlawrev-4065	380	39	its	its	PRON
inlawrev-4065	380	40	property	property	NOUN
inlawrev-4065	380	41	using	use	VERB
inlawrev-4065	380	42	a	a	DET
inlawrev-4065	380	43	generally	generally	ADV
inlawrev-4065	380	44	recognized	recognize	VERB
inlawrev-4065	380	45	appraisal	appraisal	NOUN
inlawrev-4065	380	46	technique	technique	NOUN
inlawrev-4065	380	47	.	.	PUNCT
inlawrev-4065	381	1	'	'	PUNCT
inlawrev-4065	381	2	^^	^^	PUNCT
inlawrev-4065	381	3	as	as	ADP
inlawrev-4065	381	4	to	to	ADP
inlawrev-4065	381	5	the	the	DET
inlawrev-4065	381	6	final	final	ADJ
inlawrev-4065	381	7	issue	issue	NOUN
inlawrev-4065	381	8	,	,	PUNCT
inlawrev-4065	381	9	the	the	DET
inlawrev-4065	381	10	court	court	NOUN
inlawrev-4065	381	11	held	hold	VERB
inlawrev-4065	381	12	that	that	SCONJ
inlawrev-4065	381	13	u.	u.	PROPN
inlawrev-4065	381	14	s.	s.	PROPN
inlawrev-4065	381	15	steel	steel	PROPN
inlawrev-4065	381	16	failed	fail	VERB
inlawrev-4065	381	17	to	to	PART
inlawrev-4065	381	18	make	make	VERB
inlawrev-4065	381	19	a	a	DET
inlawrev-4065	381	20	prima	prima	NOUN
inlawrev-4065	381	21	facie	facie	NOUN
inlawrev-4065	381	22	case	case	NOUN
inlawrev-4065	381	23	that	that	SCONJ
inlawrev-4065	381	24	it	it	PRON
inlawrev-4065	381	25	was	be	AUX
inlawrev-4065	381	26	entitled	entitle	VERB
inlawrev-4065	381	27	to	to	ADP
inlawrev-4065	381	28	a	a	DET
inlawrev-4065	381	29	negative	negative	ADJ
inlawrev-4065	381	30	influence	influence	NOUN
inlawrev-4065	381	31	factor	factor	NOUN
inlawrev-4065	381	32	simply	simply	ADV
inlawrev-4065	381	33	based	base	VERB
inlawrev-4065	381	34	on	on	ADP
inlawrev-4065	381	35	the	the	DET
inlawrev-4065	381	36	amount	amount	NOUN
inlawrev-4065	381	37	of	of	ADP
inlawrev-4065	381	38	fimds	fimds	NOUN
inlawrev-4065	381	39	u.	u.	PROPN
inlawrev-4065	381	40	s.	s.	PROPN
inlawrev-4065	381	41	steel	steel	PROPN
inlawrev-4065	381	42	had	have	AUX
inlawrev-4065	381	43	expended	expend	VERB
inlawrev-4065	381	44	in	in	ADP
inlawrev-4065	381	45	an	an	DET
inlawrev-4065	381	46	attempt	attempt	NOUN
inlawrev-4065	381	47	to	to	PART
inlawrev-4065	381	48	remediate	remediate	VERB
inlawrev-4065	381	49	the	the	DET
inlawrev-4065	381	50	environmental	environmental	ADJ
inlawrev-4065	381	51	contamination	contamination	NOUN
inlawrev-4065	381	52	.	.	PUNCT
inlawrev-4065	382	1	'^	'^	PROPN
inlawrev-4065	382	2	*	*	PROPN
inlawrev-4065	382	3	2	2	NUM
inlawrev-4065	382	4	.	.	X
inlawrev-4065	382	5	rohrman	rohrman	PROPN
inlawrev-4065	382	6	v.	v.	PROPN
inlawrev-4065	382	7	tippecanoe	tippecanoe	PROPN
inlawrev-4065	382	8	county	county	PROPN
inlawrev-4065	382	9	assessor	assessor	NOUN
inlawrev-4065	382	10	.	.	PUNCT
inlawrev-4065	383	1	'	'	PUNCT
inlawrev-4065	383	2	^^—ibstr	^^—ibstr	PRON
inlawrev-4065	383	3	issued	issue	VERB
inlawrev-4065	383	4	a	a	DET
inlawrev-4065	383	5	final	final	ADJ
inlawrev-4065	383	6	determination	determination	NOUN
inlawrev-4065	383	7	affirming	affirm	VERB
inlawrev-4065	383	8	the	the	DET
inlawrev-4065	383	9	tippecanoe	tippecanoe	PROPN
inlawrev-4065	383	10	county	county	PROPN
inlawrev-4065	383	11	ptaboa	ptaboa	NOUN
inlawrev-4065	383	12	's	's	PART
inlawrev-4065	383	13	valuation	valuation	NOUN
inlawrev-4065	383	14	ofseveral	ofseveral	ADJ
inlawrev-4065	383	15	parcels	parcel	NOUN
inlawrev-4065	383	16	ofhis	ofhis	PRON
inlawrev-4065	383	17	land	land	NOUN
inlawrev-4065	383	18	as	as	ADP
inlawrev-4065	383	19	ofthe	ofthe	ADJ
inlawrev-4065	383	20	march	march	PROPN
inlawrev-4065	383	21	1	1	NUM
inlawrev-4065	383	22	,	,	PUNCT
inlawrev-4065	383	23	2004	2004	NUM
inlawrev-4065	383	24	and	and	CCONJ
inlawrev-4065	383	25	2005	2005	NUM
inlawrev-4065	383	26	assessment	assessment	NOUN
inlawrev-4065	383	27	dates	date	NOUN
inlawrev-4065	383	28	.	.	PUNCT
inlawrev-4065	384	1	'	'	PUNCT
inlawrev-4065	384	2	^^	^^	CCONJ
inlawrev-4065	384	3	robert	robert	PROPN
inlawrev-4065	384	4	v.	v.	PROPN
inlawrev-4065	384	5	rohrman	rohrman	PROPN
inlawrev-4065	384	6	appealed	appeal	VERB
inlawrev-4065	384	7	.	.	PUNCT
inlawrev-4065	385	1	'^	'^	NOUN
inlawrev-4065	385	2	''	''	PUNCT
inlawrev-4065	385	3	rohrman	rohrman	NOUN
inlawrev-4065	385	4	named	name	VERB
inlawrev-4065	385	5	the	the	DET
inlawrev-4065	385	6	fairfield	fairfield	PROPN
inlawrev-4065	385	7	township	township	PROPN
inlawrev-4065	385	8	assessor	assessor	NOUN
inlawrev-4065	385	9	as	as	ADP
inlawrev-4065	385	10	the	the	DET
inlawrev-4065	385	11	respondent	respondent	NOUN
inlawrev-4065	385	12	.	.	PUNCT
inlawrev-4065	386	1	'	'	PUNCT
inlawrev-4065	386	2	^^	^^	NUM
inlawrev-4065	386	3	eleven	eleven	NUM
inlawrev-4065	386	4	days	day	NOUN
inlawrev-4065	386	5	later	later	ADV
inlawrev-4065	386	6	,	,	PUNCT
inlawrev-4065	386	7	after	after	SCONJ
inlawrev-4065	386	8	the	the	DET
inlawrev-4065	386	9	forty	forty	NUM
inlawrev-4065	386	10	-	-	PUNCT
inlawrev-4065	386	11	five	five	NUM
inlawrev-4065	386	12	-	-	PUNCT
inlawrev-4065	386	13	day	day	NOUN
inlawrev-4065	386	14	appeal	appeal	NOUN
inlawrev-4065	386	15	period	period	NOUN
inlawrev-4065	386	16	had	have	AUX
inlawrev-4065	386	17	expired	expire	VERB
inlawrev-4065	386	18	,	,	PUNCT
inlawrev-4065	386	19	rohrman	rohrman	NOUN
inlawrev-4065	386	20	filed	file	VERB
inlawrev-4065	386	21	an	an	DET
inlawrev-4065	386	22	amended	amend	VERB
inlawrev-4065	386	23	petition	petition	NOUN
inlawrev-4065	386	24	solely	solely	ADV
inlawrev-4065	386	25	to	to	PART
inlawrev-4065	386	26	change	change	VERB
inlawrev-4065	386	27	the	the	DET
inlawrev-4065	386	28	respondent	respondent	NOUN
inlawrev-4065	386	29	fi	fi	NOUN
inlawrev-4065	386	30	-	-	NOUN
inlawrev-4065	386	31	om	om	VERB
inlawrev-4065	386	32	the	the	DET
inlawrev-4065	386	33	fairfield	fairfield	PROPN
inlawrev-4065	386	34	township	township	PROPN
inlawrev-4065	386	35	assessor	assessor	NOUN
inlawrev-4065	386	36	to	to	ADP
inlawrev-4065	386	37	the	the	DET
inlawrev-4065	386	38	tippecanoe	tippecanoe	PROPN
inlawrev-4065	386	39	county	county	PROPN
inlawrev-4065	386	40	assessor	assessor	NOUN
inlawrev-4065	386	41	.	.	PUNCT
inlawrev-4065	387	1	'	'	PUNCT
inlawrev-4065	387	2	^^	^^	PUNCT
inlawrev-4065	387	3	the	the	DET
inlawrev-4065	387	4	assessor	assessor	NOUN
inlawrev-4065	387	5	filed	file	VERB
inlawrev-4065	387	6	a	a	DET
inlawrev-4065	387	7	timely	timely	ADJ
inlawrev-4065	387	8	appearance	appearance	NOUN
inlawrev-4065	387	9	,	,	PUNCT
inlawrev-4065	387	10	answer	answer	NOUN
inlawrev-4065	387	11	,	,	PUNCT
inlawrev-4065	387	12	and	and	CCONJ
inlawrev-4065	387	13	a	a	DET
inlawrev-4065	387	14	motion	motion	NOUN
inlawrev-4065	387	15	to	to	PART
inlawrev-4065	387	16	dismiss	dismiss	VERB
inlawrev-4065	387	17	the	the	DET
inlawrev-4065	387	18	appeal	appeal	NOUN
inlawrev-4065	387	19	.	.	PUNCT
inlawrev-4065	388	1	'	'	PUNCT
inlawrev-4065	388	2	^^	^^	PUNCT
inlawrev-4065	388	3	the	the	DET
inlawrev-4065	388	4	assessor	assessor	NOUN
inlawrev-4065	388	5	sought	seek	VERB
inlawrev-4065	388	6	to	to	PART
inlawrev-4065	388	7	have	have	VERB
inlawrev-4065	388	8	rohrman	rohrman	NOUN
inlawrev-4065	388	9	'	'	PART
inlawrev-4065	388	10	s	s	PART
inlawrev-4065	388	11	appeal	appeal	NOUN
inlawrev-4065	388	12	dismissed	dismiss	VERB
inlawrev-4065	388	13	because	because	SCONJ
inlawrev-4065	388	14	it	it	PRON
inlawrev-4065	388	15	invoked	invoke	VERB
inlawrev-4065	388	16	neither	neither	CCONJ
inlawrev-4065	388	17	the	the	DET
inlawrev-4065	388	18	court	court	NOUN
inlawrev-4065	388	19	's	's	PART
inlawrev-4065	388	20	subject	subject	NOUN
inlawrev-4065	388	21	matter	matter	NOUN
inlawrev-4065	388	22	jurisdiction	jurisdiction	NOUN
inlawrev-4065	388	23	nor	nor	CCONJ
inlawrev-4065	388	24	personal	personal	ADJ
inlawrev-4065	388	25	jurisdiction	jurisdiction	NOUN
inlawrev-4065	388	26	.	.	PUNCT
inlawrev-4065	389	1	'^^	'^^	PROPN
inlawrev-4065	389	2	the	the	DET
inlawrev-4065	389	3	assessor	assessor	NOUN
inlawrev-4065	389	4	argued	argue	VERB
inlawrev-4065	389	5	that	that	SCONJ
inlawrev-4065	389	6	rohrman	rohrman	NOUN
inlawrev-4065	389	7	failed	fail	VERB
inlawrev-4065	389	8	to	to	PART
inlawrev-4065	389	9	properly	properly	ADV
inlawrev-4065	389	10	name	name	VERB
inlawrev-4065	389	11	her	she	PRON
inlawrev-4065	389	12	as	as	ADP
inlawrev-4065	389	13	the	the	DET
inlawrev-4065	389	14	respondent	respondent	NOUN
inlawrev-4065	389	15	and	and	CCONJ
inlawrev-4065	389	16	serve	serve	VERB
inlawrev-4065	389	17	her	she	PRON
inlawrev-4065	389	18	within	within	ADP
inlawrev-4065	389	19	forty	forty	NUM
inlawrev-4065	389	20	-	-	PUNCT
inlawrev-4065	389	21	five	five	NUM
inlawrev-4065	389	22	days	day	NOUN
inlawrev-4065	389	23	from	from	ADP
inlawrev-4065	389	24	the	the	DET
inlawrev-4065	389	25	date	date	NOUN
inlawrev-4065	389	26	of	of	ADP
inlawrev-4065	389	27	the	the	DET
inlawrev-4065	389	28	ibtr	ibtr	NOUN
inlawrev-4065	389	29	's	's	PART
inlawrev-4065	389	30	final	final	ADJ
inlawrev-4065	389	31	determination	determination	NOUN
inlawrev-4065	389	32	.	.	PUNCT
inlawrev-4065	390	1	'^^	'^^	PROPN
inlawrev-4065	390	2	the	the	DET
inlawrev-4065	390	3	court	court	NOUN
inlawrev-4065	390	4	held	hold	VERB
inlawrev-4065	390	5	that	that	SCONJ
inlawrev-4065	390	6	rohrman	rohrman	NOUN
inlawrev-4065	390	7	's	's	PART
inlawrev-4065	390	8	failure	failure	NOUN
inlawrev-4065	390	9	to	to	PART
inlawrev-4065	390	10	name	name	VERB
inlawrev-4065	390	11	the	the	DET
inlawrev-4065	390	12	assessor	assessor	NOUN
inlawrev-4065	390	13	in	in	ADP
inlawrev-4065	390	14	his	his	PRON
inlawrev-4065	390	15	original	original	ADJ
inlawrev-4065	390	16	petition	petition	NOUN
inlawrev-4065	390	17	was	be	AUX
inlawrev-4065	390	18	"	"	PUNCT
inlawrev-4065	390	19	not	not	PART
inlawrev-4065	390	20	the	the	DET
inlawrev-4065	390	21	type	type	NOUN
inlawrev-4065	390	22	of	of	ADP
inlawrev-4065	390	23	error	error	NOUN
inlawrev-4065	390	24	that	that	PRON
inlawrev-4065	390	25	implicates	implicate	VERB
inlawrev-4065	390	26	[	[	X
inlawrev-4065	390	27	the	the	DET
inlawrev-4065	390	28	]	]	X
inlawrev-4065	390	29	court	court	NOUN
inlawrev-4065	390	30	's	's	PART
inlawrev-4065	390	31	subject	subject	NOUN
inlawrev-4065	390	32	matter	matter	NOUN
inlawrev-4065	390	33	jurisdiction	jurisdiction	NOUN
inlawrev-4065	390	34	.	.	PUNCT
inlawrev-4065	391	1	"^^^	"^^^	PUNCT
inlawrev-4065	392	1	rather	rather	ADV
inlawrev-4065	392	2	,	,	PUNCT
inlawrev-4065	392	3	it	it	PRON
inlawrev-4065	392	4	was	be	AUX
inlawrev-4065	392	5	a	a	DET
inlawrev-4065	392	6	procedural	procedural	ADJ
inlawrev-4065	392	7	error	error	NOUN
inlawrev-4065	392	8	that	that	PRON
inlawrev-4065	392	9	could	could	AUX
inlawrev-4065	392	10	prevents	prevent	VERB
inlawrev-4065	392	11	the	the	DET
inlawrev-4065	392	12	court	court	NOUN
inlawrev-4065	392	13	"	"	PUNCT
inlawrev-4065	392	14	from	from	ADP
inlawrev-4065	392	15	exercising	exercise	VERB
inlawrev-4065	392	16	its	its	PRON
inlawrev-4065	392	17	jurisdiction	jurisdiction	NOUN
inlawrev-4065	392	18	.	.	PUNCT
inlawrev-4065	393	1	"^^	"^^	PROPN
inlawrev-4065	393	2	'	'	PUNCT
inlawrev-4065	393	3	furthermore	furthermore	ADV
inlawrev-4065	393	4	,	,	PUNCT
inlawrev-4065	393	5	the	the	DET
inlawrev-4065	393	6	court	court	NOUN
inlawrev-4065	393	7	found	find	VERB
inlawrev-4065	393	8	that	that	SCONJ
inlawrev-4065	393	9	although	although	SCONJ
inlawrev-4065	393	10	the	the	DET
inlawrev-4065	393	11	general	general	ADJ
inlawrev-4065	393	12	rule	rule	NOUN
inlawrev-4065	393	13	required	require	VERB
inlawrev-4065	393	14	that	that	SCONJ
inlawrev-4065	393	15	a	a	DET
inlawrev-4065	393	16	new	new	ADJ
inlawrev-4065	393	17	defendant	defendant	NOUN
inlawrev-4065	393	18	to	to	ADP
inlawrev-4065	393	19	a	a	DET
inlawrev-4065	393	20	claim	claim	NOUN
inlawrev-4065	393	21	be	be	AUX
inlawrev-4065	393	22	187	187	NUM
inlawrev-4065	393	23	.	.	PUNCT
inlawrev-4065	394	1	mat	mat	PROPN
inlawrev-4065	394	2	89	89	NUM
inlawrev-4065	394	3	.	.	PUNCT
inlawrev-4065	394	4	188	188	NUM
inlawrev-4065	394	5	.	.	PUNCT
inlawrev-4065	395	1	mat	mat	PROPN
inlawrev-4065	395	2	91	91	NUM
inlawrev-4065	395	3	.	.	PUNCT
inlawrev-4065	396	1	189	189	NUM
inlawrev-4065	396	2	.	.	X
inlawrev-4065	396	3	mat	mat	PROPN
inlawrev-4065	396	4	92	92	NUM
inlawrev-4065	396	5	.	.	PUNCT
inlawrev-4065	397	1	190	190	NUM
inlawrev-4065	397	2	.	.	PUNCT
inlawrev-4065	397	3	mat	mat	PROPN
inlawrev-4065	397	4	93	93	NUM
inlawrev-4065	397	5	.	.	PUNCT
inlawrev-4065	398	1	191	191	NUM
inlawrev-4065	398	2	.	.	X
inlawrev-4065	398	3	mat	mat	PROPN
inlawrev-4065	398	4	94	94	NUM
inlawrev-4065	398	5	.	.	PUNCT
inlawrev-4065	399	1	192	192	NUM
inlawrev-4065	399	2	.	.	PUNCT
inlawrev-4065	399	3	901n.e.2d95(ind	901n.e.2d95(ind	INTJ
inlawrev-4065	399	4	.	.	PUNCT
inlawrev-4065	400	1	t.c	t.c	PROPN
inlawrev-4065	400	2	.	.	PROPN
inlawrev-4065	400	3	2009	2009	NUM
inlawrev-4065	400	4	)	)	PUNCT
inlawrev-4065	400	5	.	.	PUNCT
inlawrev-4065	401	1	193	193	NUM
inlawrev-4065	401	2	.	.	X
inlawrev-4065	401	3	mat	mat	PROPN
inlawrev-4065	401	4	96	96	NUM
inlawrev-4065	401	5	.	.	PUNCT
inlawrev-4065	402	1	194	194	NUM
inlawrev-4065	402	2	.	.	PUNCT
inlawrev-4065	403	1	m	m	PROPN
inlawrev-4065	403	2	195	195	NUM
inlawrev-4065	403	3	.	.	PUNCT
inlawrev-4065	404	1	m	m	PROPN
inlawrev-4065	404	2	196	196	NUM
inlawrev-4065	404	3	.	.	PUNCT
inlawrev-4065	405	1	m	m	PROPN
inlawrev-4065	405	2	197	197	NUM
inlawrev-4065	405	3	.	.	PUNCT
inlawrev-4065	406	1	mat	mat	NOUN
inlawrev-4065	406	2	96	96	NUM
inlawrev-4065	406	3	-	-	SYM
inlawrev-4065	406	4	97	97	NUM
inlawrev-4065	406	5	.	.	NOUN
inlawrev-4065	406	6	198	198	NUM
inlawrev-4065	406	7	.	.	PUNCT
inlawrev-4065	407	1	mat	mat	PROPN
inlawrev-4065	407	2	97	97	NUM
inlawrev-4065	407	3	.	.	NOUN
inlawrev-4065	407	4	199	199	NUM
inlawrev-4065	407	5	.	.	PUNCT
inlawrev-4065	408	1	i	i	PRON
inlawrev-4065	408	2	d.	d.	PROPN
inlawrev-4065	408	3	200	200	NUM
inlawrev-4065	408	4	.	.	PUNCT
inlawrev-4065	409	1	m	m	PROPN
inlawrev-4065	409	2	201	201	NUM
inlawrev-4065	409	3	.	.	PUNCT
inlawrev-4065	410	1	m	m	VERB
inlawrev-4065	410	2	2010	2010	NUM
inlawrev-4065	410	3	]	]	PUNCT
inlawrev-4065	410	4	taxation	taxation	NOUN
inlawrev-4065	410	5	1017	1017	NUM
inlawrev-4065	410	6	added	add	VERB
inlawrev-4065	410	7	before	before	ADP
inlawrev-4065	410	8	the	the	DET
inlawrev-4065	410	9	running	run	VERB
inlawrev-4065	410	10	ofthe	ofthe	PRON
inlawrev-4065	410	11	statute	statute	NOUN
inlawrev-4065	410	12	of	of	ADP
inlawrev-4065	410	13	limitations	limitation	NOUN
inlawrev-4065	410	14	,	,	PUNCT
inlawrev-4065	410	15	trial	trial	NOUN
inlawrev-4065	410	16	rule	rule	NOUN
inlawrev-4065	410	17	15(c	15(c	NUM
inlawrev-4065	410	18	)	)	PUNCT
inlawrev-4065	410	19	provided	provide	VERB
inlawrev-4065	410	20	an	an	DET
inlawrev-4065	410	21	exception	exception	NOUN
inlawrev-4065	410	22	and	and	CCONJ
inlawrev-4065	410	23	rohrman	rohrman	NOUN
inlawrev-4065	410	24	had	have	AUX
inlawrev-4065	410	25	met	meet	VERB
inlawrev-4065	410	26	the	the	DET
inlawrev-4065	410	27	requirements	requirement	NOUN
inlawrev-4065	410	28	of	of	ADP
inlawrev-4065	410	29	that	that	DET
inlawrev-4065	410	30	exception.^^^	exception.^^^	PROPN
inlawrev-4065	410	31	3	3	X
inlawrev-4065	410	32	.	.	PUNCT
inlawrev-4065	411	1	coombes	coombes	PROPN
inlawrev-4065	411	2	v.	v.	ADP
inlawrev-4065	411	3	washington	washington	PROPN
inlawrev-4065	411	4	township	township	PROPN
inlawrev-4065	411	5	assessor.^^^—todd	assessor.^^^—todd	PROPN
inlawrev-4065	411	6	and	and	CCONJ
inlawrev-4065	411	7	dawn	dawn	NOUN
inlawrev-4065	411	8	coombes	coombe	NOUN
inlawrev-4065	411	9	challenged	challenge	VERB
inlawrev-4065	411	10	the	the	DET
inlawrev-4065	411	11	final	final	ADJ
inlawrev-4065	411	12	determination	determination	NOUN
inlawrev-4065	411	13	ofthe	ofthe	NOUN
inlawrev-4065	411	14	ibtr	ibtr	ADJ
inlawrev-4065	411	15	regarding	regard	VERB
inlawrev-4065	411	16	the	the	DET
inlawrev-4065	411	17	value	value	NOUN
inlawrev-4065	411	18	of	of	ADP
inlawrev-4065	411	19	their	their	PRON
inlawrev-4065	411	20	real	real	ADJ
inlawrev-4065	411	21	property	property	NOUN
inlawrev-4065	411	22	as	as	ADP
inlawrev-4065	411	23	ofthe	ofthe	ADJ
inlawrev-4065	411	24	march	march	PROPN
inlawrev-4065	411	25	1	1	NUM
inlawrev-4065	411	26	,	,	PUNCT
inlawrev-4065	411	27	2003	2003	NUM
inlawrev-4065	411	28	assessment	assessment	NOUN
inlawrev-4065	411	29	date.^^"^	date.^^"^	VERB
inlawrev-4065	411	30	the	the	DET
inlawrev-4065	411	31	controversy	controversy	NOUN
inlawrev-4065	411	32	arose	arise	VERB
inlawrev-4065	411	33	because	because	SCONJ
inlawrev-4065	411	34	sometime	sometime	ADV
inlawrev-4065	411	35	after	after	ADP
inlawrev-4065	411	36	the	the	DET
inlawrev-4065	411	37	march	march	PROPN
inlawrev-4065	411	38	1	1	NUM
inlawrev-4065	411	39	,	,	PUNCT
inlawrev-4065	411	40	2002	2002	NUM
inlawrev-4065	411	41	general	general	ADJ
inlawrev-4065	411	42	reassessment	reassessment	NOUN
inlawrev-4065	411	43	.	.	PUNCT
inlawrev-4065	412	1	vacant	vacant	ADJ
inlawrev-4065	412	2	rural	rural	ADJ
inlawrev-4065	412	3	land	land	NOUN
inlawrev-4065	412	4	just	just	ADV
inlawrev-4065	412	5	southeast	southeast	ADV
inlawrev-4065	412	6	of	of	ADP
inlawrev-4065	412	7	the	the	DET
inlawrev-4065	412	8	intersection	intersection	NOUN
inlawrev-4065	412	9	of	of	ADP
inlawrev-4065	412	10	161st	161st	PROPN
inlawrev-4065	412	11	street	street	PROPN
inlawrev-4065	412	12	and	and	CCONJ
inlawrev-4065	412	13	carey	carey	PROPN
inlawrev-4065	412	14	road	road	PROPN
inlawrev-4065	412	15	in	in	ADP
inlawrev-4065	412	16	carmel	carmel	PROPN
inlawrev-4065	412	17	,	,	PUNCT
inlawrev-4065	412	18	indiana	indiana	PROPN
inlawrev-4065	412	19	,	,	PUNCT
inlawrev-4065	412	20	a	a	DET
inlawrev-4065	412	21	new	new	ADJ
inlawrev-4065	412	22	subdivision—^the	subdivision—^the	PROPN
inlawrev-4065	412	23	bridgewater	bridgewater	PROPN
inlawrev-4065	412	24	club	club	PROPN
inlawrev-4065	412	25	—	—	PUNCT
inlawrev-4065	412	26	was	be	AUX
inlawrev-4065	412	27	platted.^^^	platted.^^^	NOUN
inlawrev-4065	412	28	in	in	ADP
inlawrev-4065	412	29	january	january	PROPN
inlawrev-4065	412	30	2003	2003	NUM
inlawrev-4065	412	31	,	,	PUNCT
inlawrev-4065	412	32	the	the	DET
inlawrev-4065	412	33	coombeses	coombese	NOUN
inlawrev-4065	412	34	purchased	purchase	VERB
inlawrev-4065	412	35	a	a	DET
inlawrev-4065	412	36	2.3	2.3	NUM
inlawrev-4065	412	37	-	-	PUNCT
inlawrev-4065	412	38	acre	acre	NOUN
inlawrev-4065	412	39	lot	lot	NOUN
inlawrev-4065	412	40	in	in	ADP
inlawrev-4065	412	41	bridgewater	bridgewater	NOUN
inlawrev-4065	412	42	for	for	ADP
inlawrev-4065	412	43	$	$	SYM
inlawrev-4065	412	44	695,000	695,000	NUM
inlawrev-4065	412	45	.	.	PUNCT
inlawrev-4065	413	1	for	for	ADP
inlawrev-4065	413	2	the	the	DET
inlawrev-4065	413	3	march	march	PROPN
inlawrev-4065	413	4	1	1	NUM
inlawrev-4065	413	5	,	,	PUNCT
inlawrev-4065	413	6	2003	2003	NUM
inlawrev-4065	413	7	assessment	assessment	NOUN
inlawrev-4065	413	8	,	,	PUNCT
inlawrev-4065	413	9	the	the	DET
inlawrev-4065	413	10	washington	washington	PROPN
inlawrev-4065	413	11	township	township	NOUN
inlawrev-4065	413	12	assessor	assessor	NOUN
inlawrev-4065	413	13	assigned	assign	VERB
inlawrev-4065	413	14	the	the	DET
inlawrev-4065	413	15	lot	lot	NOUN
inlawrev-4065	413	16	$	$	SYM
inlawrev-4065	413	17	627,000	627,000	NUM
inlawrev-4065	413	18	assessed	assess	VERB
inlawrev-4065	413	19	value	value	NOUN
inlawrev-4065	413	20	.	.	PUNCT
inlawrev-4065	414	1	the	the	DET
inlawrev-4065	414	2	coombeses	coombese	NOUN
inlawrev-4065	414	3	subsequently	subsequently	ADV
inlawrev-4065	414	4	filed	file	VERB
inlawrev-4065	414	5	an	an	DET
inlawrev-4065	414	6	appeal	appeal	NOUN
inlawrev-4065	414	7	with	with	ADP
inlawrev-4065	414	8	the	the	DET
inlawrev-4065	414	9	hamilton	hamilton	PROPN
inlawrev-4065	414	10	countyptaboa	countyptaboa	PROPN
inlawrev-4065	414	11	,	,	PUNCT
inlawrev-4065	414	12	claiming	claim	VERB
inlawrev-4065	414	13	that	that	SCONJ
inlawrev-4065	414	14	the	the	DET
inlawrev-4065	414	15	assessment	assessment	NOUN
inlawrev-4065	414	16	should	should	AUX
inlawrev-4065	414	17	be	be	AUX
inlawrev-4065	414	18	$	$	SYM
inlawrev-4065	414	19	150,000.^^^	150,000.^^^	NUM
inlawrev-4065	414	20	the	the	DET
inlawrev-4065	414	21	ptaboa	ptaboa	NOUN
inlawrev-4065	414	22	affirmed	affirm	VERB
inlawrev-4065	414	23	the	the	DET
inlawrev-4065	414	24	original	original	ADJ
inlawrev-4065	414	25	assessment	assessment	NOUN
inlawrev-4065	414	26	.	.	PUNCT
inlawrev-4065	415	1	coombes	coombe	NOUN
inlawrev-4065	415	2	then	then	ADV
inlawrev-4065	415	3	filed	file	VERB
inlawrev-4065	415	4	an	an	DET
inlawrev-4065	415	5	appeal	appeal	NOUN
inlawrev-4065	415	6	with	with	ADP
inlawrev-4065	415	7	the	the	DET
inlawrev-4065	415	8	ibtr	ibtr	ADJ
inlawrev-4065	415	9	claiming	claim	VERB
inlawrev-4065	415	10	that	that	SCONJ
inlawrev-4065	415	11	the	the	DET
inlawrev-4065	415	12	"	"	PUNCT
inlawrev-4065	415	13	assessment	assessment	NOUN
inlawrev-4065	415	14	should	should	AUX
inlawrev-4065	415	15	be	be	AUX
inlawrev-4065	415	16	'	'	PUNCT
inlawrev-4065	415	17	no	no	PRON
inlawrev-4065	415	18	more	more	ADJ
inlawrev-4065	415	19	than	than	ADP
inlawrev-4065	415	20	'	'	PUNCT
inlawrev-4065	415	21	$	$	SYM
inlawrev-4065	415	22	207,000."^^^	207,000."^^^	NOUN
inlawrev-4065	415	23	the	the	DET
inlawrev-4065	415	24	ibtr	ibtr	VERB
inlawrev-4065	415	25	conducted	conduct	VERB
inlawrev-4065	415	26	a	a	DET
inlawrev-4065	415	27	hearing	hearing	NOUN
inlawrev-4065	415	28	during	during	ADP
inlawrev-4065	415	29	which	which	PRON
inlawrev-4065	415	30	the	the	DET
inlawrev-4065	415	31	coombeses	coombese	NOUN
inlawrev-4065	415	32	made	make	VERB
inlawrev-4065	415	33	two	two	NUM
inlawrev-4065	415	34	new	new	ADJ
inlawrev-4065	415	35	arguments	argument	NOUN
inlawrev-4065	415	36	.	.	PUNCT
inlawrev-4065	416	1	first	first	ADV
inlawrev-4065	416	2	,	,	PUNCT
inlawrev-4065	416	3	they	they	PRON
inlawrev-4065	416	4	claimed	claim	VERB
inlawrev-4065	416	5	that	that	SCONJ
inlawrev-4065	416	6	the	the	DET
inlawrev-4065	416	7	lot	lot	NOUN
inlawrev-4065	416	8	should	should	AUX
inlawrev-4065	416	9	have	have	AUX
inlawrev-4065	416	10	been	be	AUX
inlawrev-4065	416	11	assessed	assess	VERB
inlawrev-4065	416	12	at	at	ADP
inlawrev-4065	416	13	$	$	SYM
inlawrev-4065	416	14	42,000.^^^	42,000.^^^	NUM
inlawrev-4065	416	15	in	in	ADP
inlawrev-4065	416	16	the	the	DET
inlawrev-4065	416	17	alternative	alternative	NOUN
inlawrev-4065	416	18	,	,	PUNCT
inlawrev-4065	416	19	they	they	PRON
inlawrev-4065	416	20	claimed	claim	VERB
inlawrev-4065	416	21	that	that	SCONJ
inlawrev-4065	416	22	their	their	PRON
inlawrev-4065	416	23	lot	lot	NOUN
inlawrev-4065	416	24	should	should	AUX
inlawrev-4065	416	25	have	have	AUX
inlawrev-4065	416	26	been	be	AUX
inlawrev-4065	416	27	assessed	assess	VERB
inlawrev-4065	416	28	at	at	ADP
inlawrev-4065	416	29	$	$	SYM
inlawrev-4065	416	30	513,663	513,663	NUM
inlawrev-4065	416	31	due	due	ADJ
inlawrev-4065	416	32	to	to	ADP
inlawrev-4065	416	33	the	the	DET
inlawrev-4065	416	34	application	application	NOUN
inlawrev-4065	416	35	of	of	ADP
inlawrev-4065	416	36	a	a	DET
inlawrev-4065	416	37	trending	trend	VERB
inlawrev-4065	416	38	factor.^^^	factor.^^^	NOUN
inlawrev-4065	416	39	the	the	DET
inlawrev-4065	416	40	ibtr	ibtr	VERB
inlawrev-4065	416	41	issued	issue	VERB
inlawrev-4065	416	42	a	a	DET
inlawrev-4065	416	43	final	final	ADJ
inlawrev-4065	416	44	determination	determination	NOUN
inlawrev-4065	416	45	in	in	ADP
inlawrev-4065	416	46	which	which	PRON
inlawrev-4065	416	47	it	it	PRON
inlawrev-4065	416	48	held	hold	VERB
inlawrev-4065	416	49	that	that	SCONJ
inlawrev-4065	416	50	the	the	DET
inlawrev-4065	416	51	assessed	assessed	ADJ
inlawrev-4065	416	52	value	value	NOUN
inlawrev-4065	416	53	of	of	ADP
inlawrev-4065	416	54	the	the	DET
inlawrev-4065	416	55	land	land	NOUN
inlawrev-4065	416	56	in	in	ADP
inlawrev-4065	416	57	question	question	NOUN
inlawrev-4065	416	58	should	should	AUX
inlawrev-4065	416	59	have	have	AUX
inlawrev-4065	416	60	been	be	AUX
inlawrev-4065	416	61	$	$	SYM
inlawrev-4065	416	62	598,000.^^^	598,000.^^^	NUM
inlawrev-4065	416	63	furthermore	furthermore	ADV
inlawrev-4065	416	64	,	,	PUNCT
inlawrev-4065	416	65	the	the	DET
inlawrev-4065	416	66	ibtr	ibtr	VERB
inlawrev-4065	416	67	agreed	agree	VERB
inlawrev-4065	416	68	with	with	ADP
inlawrev-4065	416	69	the	the	DET
inlawrev-4065	416	70	coombeses	coombese	NOUN
inlawrev-4065	416	71	"	"	PUNCT
inlawrev-4065	416	72	in	in	SCONJ
inlawrev-4065	416	73	that	that	SCONJ
inlawrev-4065	416	74	the	the	DET
inlawrev-4065	416	75	application	application	NOUN
inlawrev-4065	416	76	of	of	ADP
inlawrev-4065	416	77	a	a	DET
inlawrev-4065	416	78	trending	trend	VERB
inlawrev-4065	416	79	factor	factor	NOUN
inlawrev-4065	416	80	to	to	ADP
inlawrev-4065	416	81	the	the	DET
inlawrev-4065	416	82	$	$	SYM
inlawrev-4065	416	83	695,000	695,000	NUM
inlawrev-4065	416	84	contract	contract	NOUN
inlawrev-4065	416	85	price	price	NOUN
inlawrev-4065	416	86	was	be	AUX
inlawrev-4065	416	87	the	the	DET
inlawrev-4065	416	88	best	good	ADJ
inlawrev-4065	416	89	method	method	NOUN
inlawrev-4065	416	90	to	to	PART
inlawrev-4065	416	91	determine	determine	VERB
inlawrev-4065	416	92	the	the	DET
inlawrev-4065	416	93	land	land	NOUN
inlawrev-4065	416	94	's	's	PART
inlawrev-4065	416	95	january	january	PROPN
inlawrev-4065	416	96	1	1	NUM
inlawrev-4065	416	97	,	,	PUNCT
inlawrev-4065	416	98	1999	1999	NUM
inlawrev-4065	416	99	market	market	NOUN
inlawrev-4065	416	100	value	value	NOUN
inlawrev-4065	416	101	-	-	PUNCT
inlawrev-4065	416	102	in	in	ADP
inlawrev-4065	416	103	-	-	PUNCT
inlawrev-4065	416	104	use	use	NOUN
inlawrev-4065	416	105	.	.	PUNCT
inlawrev-4065	417	1	"^^	"^^	PROPN
inlawrev-4065	417	2	'	'	PUNCT
inlawrev-4065	417	3	the	the	DET
inlawrev-4065	417	4	coombeses	coombese	NOUN
inlawrev-4065	417	5	timely	timely	ADV
inlawrev-4065	417	6	filed	file	VERB
inlawrev-4065	417	7	an	an	DET
inlawrev-4065	417	8	appeal	appeal	NOUN
inlawrev-4065	417	9	to	to	ADP
inlawrev-4065	417	10	the	the	DET
inlawrev-4065	417	11	tax	tax	NOUN
inlawrev-4065	417	12	court	court	NOUN
inlawrev-4065	417	13	.	.	PUNCT
inlawrev-4065	418	1	on	on	ADP
inlawrev-4065	418	2	appeal	appeal	NOUN
inlawrev-4065	418	3	,	,	PUNCT
inlawrev-4065	418	4	the	the	DET
inlawrev-4065	418	5	coombeses	coombese	NOUN
inlawrev-4065	418	6	presented	present	VERB
inlawrev-4065	418	7	only	only	ADV
inlawrev-4065	418	8	one	one	NUM
inlawrev-4065	418	9	issue	issue	NOUN
inlawrev-4065	418	10	,	,	PUNCT
inlawrev-4065	418	11	arguing	argue	VERB
inlawrev-4065	418	12	that	that	SCONJ
inlawrev-4065	418	13	the	the	DET
inlawrev-4065	418	14	ibtr	ibtr	NOUN
inlawrev-4065	418	15	's	's	PART
inlawrev-4065	418	16	final	final	ADJ
inlawrev-4065	418	17	determination	determination	NOUN
inlawrev-4065	418	18	was	be	AUX
inlawrev-4065	418	19	erroneous	erroneous	ADJ
inlawrev-4065	418	20	because	because	SCONJ
inlawrev-4065	418	21	the	the	DET
inlawrev-4065	418	22	ibtr	ibtr	NOUN
inlawrev-4065	418	23	failed	fail	VERB
inlawrev-4065	418	24	to	to	PART
inlawrev-4065	418	25	recognize	recognize	VERB
inlawrev-4065	418	26	that	that	SCONJ
inlawrev-4065	418	27	,	,	PUNCT
inlawrev-4065	418	28	in	in	ADP
inlawrev-4065	418	29	assessing	assess	VERB
inlawrev-4065	418	30	the	the	DET
inlawrev-4065	418	31	lot	lot	NOUN
inlawrev-4065	418	32	,	,	PUNCT
inlawrev-4065	418	33	local	local	ADJ
inlawrev-4065	418	34	assessing	assess	VERB
inlawrev-4065	418	35	officials	official	NOUN
inlawrev-4065	418	36	violated	violate	VERB
inlawrev-4065	418	37	the	the	DET
inlawrev-4065	418	38	coombeses	coombese	NOUN
inlawrev-4065	418	39	'	'	PART
inlawrev-4065	418	40	procedural	procedural	ADJ
inlawrev-4065	418	41	due	due	ADJ
inlawrev-4065	418	42	process	process	NOUN
inlawrev-4065	418	43	rights.^	rights.^	NOUN
inlawrev-4065	418	44	'	'	PUNCT
inlawrev-4065	418	45	^	^	PUNCT
inlawrev-4065	418	46	specifically	specifically	ADV
inlawrev-4065	418	47	,	,	PUNCT
inlawrev-4065	418	48	the	the	DET
inlawrev-4065	418	49	coombeses	coombese	NOUN
inlawrev-4065	418	50	argued	argue	VERB
inlawrev-4065	418	51	that	that	SCONJ
inlawrev-4065	418	52	in	in	ADP
inlawrev-4065	418	53	2002	2002	NUM
inlawrev-4065	418	54	(	(	PUNCT
inlawrev-4065	418	55	before	before	SCONJ
inlawrev-4065	418	56	the	the	DET
inlawrev-4065	418	57	coombeses	coombese	NOUN
inlawrev-4065	418	58	purchased	purchase	VERB
inlawrev-4065	418	59	the	the	DET
inlawrev-4065	418	60	land	land	NOUN
inlawrev-4065	418	61	)	)	PUNCT
inlawrev-4065	418	62	,	,	PUNCT
inlawrev-4065	418	63	"	"	PUNCT
inlawrev-4065	418	64	the	the	DET
inlawrev-4065	418	65	applicable	applicable	ADJ
inlawrev-4065	418	66	2002	2002	NUM
inlawrev-4065	418	67	neighborhood	neighborhood	NOUN
inlawrev-4065	418	68	valuation	valuation	NOUN
inlawrev-4065	418	69	form	form	NOUN
inlawrev-4065	418	70	provided	provide	VERB
inlawrev-4065	418	71	that	that	SCONJ
inlawrev-4065	418	72	unplatted	unplatte	VERB
inlawrev-4065	418	73	,	,	PUNCT
inlawrev-4065	418	74	vacant	vacant	ADJ
inlawrev-4065	418	75	rural	rural	ADJ
inlawrev-4065	418	76	land	land	NOUN
inlawrev-4065	418	77	located	locate	VERB
inlawrev-4065	418	78	just	just	ADV
inlawrev-4065	418	79	southeast	southeast	ADV
inlawrev-4065	418	80	of	of	ADP
inlawrev-4065	418	81	the	the	DET
inlawrev-4065	418	82	intersection	intersection	NOUN
inlawrev-4065	418	83	of	of	ADP
inlawrev-4065	418	84	161st	161st	PROPN
inlawrev-4065	418	85	street	street	PROPN
inlawrev-4065	418	86	and	and	CCONJ
inlawrev-4065	418	87	carey	carey	PROPN
inlawrev-4065	418	88	road	road	PROPN
inlawrev-4065	418	89	in	in	ADP
inlawrev-4065	418	90	carmel	carmel	PROPN
inlawrev-4065	418	91	,	,	PUNCT
inlawrev-4065	418	92	indiana	indiana	PROPN
inlawrev-4065	418	93	was	be	AUX
inlawrev-4065	418	94	to	to	PART
inlawrev-4065	418	95	be	be	AUX
inlawrev-4065	418	96	assessed	assess	VERB
inlawrev-4065	418	97	at	at	ADP
inlawrev-4065	418	98	$	$	SYM
inlawrev-4065	418	99	35,000	35,000	NUM
inlawrev-4065	418	100	for	for	ADP
inlawrev-4065	418	101	the	the	DET
inlawrev-4065	418	102	first	first	ADJ
inlawrev-4065	418	103	acre	acre	NOUN
inlawrev-4065	418	104	and	and	CCONJ
inlawrev-4065	418	105	$	$	SYM
inlawrev-4065	418	106	5,300	5,300	NUM
inlawrev-4065	418	107	per	per	ADP
inlawrev-4065	418	108	acre	acre	NOUN
inlawrev-4065	418	109	beyond	beyond	ADP
inlawrev-4065	418	110	that	that	PRON
inlawrev-4065	418	111	.	.	PUNCT
inlawrev-4065	418	112	"^^^	"^^^	PUNCT
inlawrev-4065	419	1	the	the	DET
inlawrev-4065	419	2	coombeses	coombese	NOUN
inlawrev-4065	419	3	also	also	ADV
inlawrev-4065	419	4	argued	argue	VERB
inlawrev-4065	419	5	that	that	SCONJ
inlawrev-4065	419	6	local	local	ADJ
inlawrev-4065	419	7	assessing	assess	VERB
inlawrev-4065	419	8	officials	official	NOUN
inlawrev-4065	419	9	were	be	AUX
inlawrev-4065	419	10	required	require	VERB
inlawrev-4065	419	11	to	to	PART
inlawrev-4065	419	12	amend	amend	VERB
inlawrev-4065	419	13	the	the	DET
inlawrev-4065	419	14	202	202	NUM
inlawrev-4065	419	15	.	.	PUNCT
inlawrev-4065	420	1	mat	mat	PROPN
inlawrev-4065	420	2	97	97	NUM
inlawrev-4065	420	3	-	-	SYM
inlawrev-4065	420	4	98	98	NUM
inlawrev-4065	420	5	.	.	PUNCT
inlawrev-4065	420	6	203	203	NUM
inlawrev-4065	420	7	.	.	PUNCT
inlawrev-4065	421	1	901	901	NUM
inlawrev-4065	421	2	n.e.2d	n.e.2d	NOUN
inlawrev-4065	421	3	1	1	NUM
inlawrev-4065	421	4	180	180	NUM
inlawrev-4065	421	5	(	(	PUNCT
inlawrev-4065	421	6	ind	ind	NOUN
inlawrev-4065	421	7	.	.	PUNCT
inlawrev-4065	422	1	t.c	t.c	PROPN
inlawrev-4065	422	2	.	.	PROPN
inlawrev-4065	422	3	2009	2009	NUM
inlawrev-4065	422	4	)	)	PUNCT
inlawrev-4065	422	5	.	.	PUNCT
inlawrev-4065	423	1	204	204	NUM
inlawrev-4065	423	2	.	.	PUNCT
inlawrev-4065	424	1	/j	/j	INTJ
inlawrev-4065	424	2	.	.	PUNCT
inlawrev-4065	425	1	at	at	ADP
inlawrev-4065	425	2	1180	1180	NUM
inlawrev-4065	425	3	.	.	PUNCT
inlawrev-4065	426	1	205	205	NUM
inlawrev-4065	426	2	.	.	PUNCT
inlawrev-4065	427	1	mat	mat	NOUN
inlawrev-4065	427	2	1180	1180	NUM
inlawrev-4065	427	3	-	-	SYM
inlawrev-4065	427	4	81	81	NUM
inlawrev-4065	427	5	.	.	PUNCT
inlawrev-4065	427	6	206	206	NUM
inlawrev-4065	427	7	.	.	PUNCT
inlawrev-4065	428	1	mat	mat	NOUN
inlawrev-4065	428	2	1181	1181	NUM
inlawrev-4065	428	3	.	.	PUNCT
inlawrev-4065	429	1	207	207	NUM
inlawrev-4065	429	2	.	.	PUNCT
inlawrev-4065	430	1	m	m	VERB
inlawrev-4065	430	2	208	208	NUM
inlawrev-4065	430	3	.	.	PUNCT
inlawrev-4065	431	1	m	m	VERB
inlawrev-4065	431	2	209	209	NUM
inlawrev-4065	431	3	.	.	PUNCT
inlawrev-4065	432	1	i	i	PRON
inlawrev-4065	432	2	d	d	PROPN
inlawrev-4065	432	3	210	210	NUM
inlawrev-4065	432	4	.	.	PUNCT
inlawrev-4065	433	1	i	i	PRON
inlawrev-4065	433	2	d	d	NOUN
inlawrev-4065	433	3	211	211	NUM
inlawrev-4065	433	4	.	.	PUNCT
inlawrev-4065	434	1	i	i	PRON
inlawrev-4065	434	2	d	d	PROPN
inlawrev-4065	434	3	212	212	NUM
inlawrev-4065	434	4	.	.	PUNCT
inlawrev-4065	435	1	mat	mat	NOUN
inlawrev-4065	435	2	1182	1182	NUM
inlawrev-4065	435	3	.	.	PUNCT
inlawrev-4065	436	1	213	213	NUM
inlawrev-4065	436	2	.	.	PUNCT
inlawrev-4065	437	1	i	i	PRON
inlawrev-4065	437	2	d	d	PROPN
inlawrev-4065	437	3	1018	1018	NUM
inlawrev-4065	437	4	indiana	indiana	PROPN
inlawrev-4065	437	5	law	law	PROPN
inlawrev-4065	437	6	review	review	NOUN
inlawrev-4065	438	1	[	[	X
inlawrev-4065	438	2	vol	vol	NOUN
inlawrev-4065	438	3	.	.	PUNCT
inlawrev-4065	439	1	43:999	43:999	NUM
inlawrev-4065	439	2	values	value	NOUN
inlawrev-4065	439	3	set	set	VERB
inlawrev-4065	439	4	forth	forth	ADP
inlawrev-4065	439	5	in	in	ADP
inlawrev-4065	439	6	the	the	DET
inlawrev-4065	439	7	2002	2002	NUM
inlawrev-4065	439	8	neighborhood	neighborhood	NOUN
inlawrev-4065	439	9	valuation	valuation	NOUN
inlawrev-4065	439	10	form	form	NOUN
inlawrev-4065	439	11	if	if	SCONJ
inlawrev-4065	439	12	officials	official	NOUN
inlawrev-4065	439	13	believed	believe	VERB
inlawrev-4065	439	14	some	some	DET
inlawrev-4065	439	15	other	other	ADJ
inlawrev-4065	439	16	value	value	NOUN
inlawrev-4065	439	17	more	more	ADV
inlawrev-4065	439	18	accurately	accurately	ADV
inlawrev-4065	439	19	reflected	reflect	VERB
inlawrev-4065	439	20	the	the	DET
inlawrev-4065	439	21	2003	2003	NUM
inlawrev-4065	439	22	value.^^"^	value.^^"^	VERB
inlawrev-4065	439	23	the	the	DET
inlawrev-4065	439	24	coombeses	coombese	NOUN
inlawrev-4065	439	25	further	far	ADV
inlawrev-4065	439	26	argued	argue	VERB
inlawrev-4065	439	27	that	that	SCONJ
inlawrev-4065	439	28	before	before	ADP
inlawrev-4065	439	29	amending	amend	VERB
inlawrev-4065	439	30	the	the	DET
inlawrev-4065	439	31	form	form	NOUN
inlawrev-4065	439	32	,	,	PUNCT
inlawrev-4065	439	33	local	local	ADJ
inlawrev-4065	439	34	assessing	assess	VERB
inlawrev-4065	439	35	officials	official	NOUN
inlawrev-4065	439	36	should	should	AUX
inlawrev-4065	439	37	have	have	AUX
inlawrev-4065	439	38	first	first	ADV
inlawrev-4065	439	39	given	give	VERB
inlawrev-4065	439	40	notice	notice	NOUN
inlawrev-4065	439	41	and	and	CCONJ
inlawrev-4065	439	42	an	an	DET
inlawrev-4065	439	43	opportunity	opportunity	NOUN
inlawrev-4065	439	44	to	to	PART
inlawrev-4065	439	45	he	he	PRON
inlawrev-4065	439	46	heard	hear	VERB
inlawrev-4065	439	47	to	to	PART
inlawrev-4065	439	48	affected	affected	VERB
inlawrev-4065	439	49	taxpayers.^^^	taxpayers.^^^	PROPN
inlawrev-4065	439	50	the	the	DET
inlawrev-4065	439	51	court	court	NOUN
inlawrev-4065	439	52	held	hold	VERB
inlawrev-4065	439	53	that	that	SCONJ
inlawrev-4065	439	54	the	the	DET
inlawrev-4065	439	55	2002	2002	NUM
inlawrev-4065	439	56	neighborhood	neighborhood	NOUN
inlawrev-4065	439	57	valuation	valuation	NOUN
inlawrev-4065	439	58	form	form	NOUN
inlawrev-4065	439	59	contained	contain	VERB
inlawrev-4065	439	60	a	a	DET
inlawrev-4065	439	61	"	"	PUNCT
inlawrev-4065	439	62	catch	catch	VERB
inlawrev-4065	439	63	-	-	PUNCT
inlawrev-4065	439	64	all	all	PRON
inlawrev-4065	439	65	"	"	PUNCT
inlawrev-4065	439	66	provision	provision	NOUN
inlawrev-4065	439	67	under	under	ADP
inlawrev-4065	439	68	which	which	PRON
inlawrev-4065	439	69	bridgewater	bridgewater	NOUN
inlawrev-4065	439	70	and	and	CCONJ
inlawrev-4065	439	71	the	the	DET
inlawrev-4065	439	72	coombeses	coombese	NOUN
inlawrev-4065	439	73	'	'	PART
inlawrev-4065	439	74	lot	lot	NOUN
inlawrev-4065	439	75	could	could	AUX
inlawrev-4065	439	76	be	be	AUX
inlawrev-4065	439	77	assessed	assess	VERB
inlawrev-4065	439	78	in	in	ADP
inlawrev-4065	439	79	2003.^^^	2003.^^^	NUM
inlawrev-4065	439	80	local	local	ADJ
inlawrev-4065	439	81	assessing	assess	VERB
inlawrev-4065	439	82	officials	official	NOUN
inlawrev-4065	439	83	duly	duly	ADV
inlawrev-4065	439	84	promulgated	promulgate	VERB
inlawrev-4065	439	85	this	this	DET
inlawrev-4065	439	86	form	form	NOUN
inlawrev-4065	439	87	,	,	PUNCT
inlawrev-4065	439	88	and	and	CCONJ
inlawrev-4065	439	89	therefore	therefore	ADV
inlawrev-4065	439	90	did	do	AUX
inlawrev-4065	439	91	not	not	PART
inlawrev-4065	439	92	violate	violate	VERB
inlawrev-4065	439	93	the	the	DET
inlawrev-4065	439	94	coombeses	coombese	NOUN
inlawrev-4065	439	95	'	'	PART
inlawrev-4065	439	96	due	due	ADJ
inlawrev-4065	439	97	process	process	NOUN
inlawrev-4065	439	98	rights.^	rights.^	NOUN
inlawrev-4065	439	99	^^	^^	PUNCT
inlawrev-4065	439	100	4	4	X
inlawrev-4065	439	101	.	.	X
inlawrev-4065	440	1	curtis	curtis	PROPN
inlawrev-4065	440	2	v.	v.	PROPN
inlawrev-4065	440	3	calumet	calumet	PROPN
inlawrev-4065	440	4	township	township	PROPN
inlawrev-4065	440	5	assessor.^	assessor.^	NOUN
inlawrev-4065	440	6	'	'	PUNCT
inlawrev-4065	440	7	^—raymond	^—raymond	PROPN
inlawrev-4065	440	8	l.	l.	PROPN
inlawrev-4065	440	9	curtis	curtis	PROPN
inlawrev-4065	440	10	challenged	challenge	VERB
inlawrev-4065	440	11	the	the	DET
inlawrev-4065	440	12	final	final	ADJ
inlawrev-4065	440	13	determinations	determination	NOUN
inlawrev-4065	440	14	of	of	ADP
inlawrev-4065	440	15	the	the	DET
inlawrev-4065	440	16	ibtr	ibtr	ADJ
inlawrev-4065	440	17	upholding	uphold	VERB
inlawrev-4065	440	18	the	the	DET
inlawrev-4065	440	19	calumet	calumet	NOUN
inlawrev-4065	440	20	township	township	NOUN
inlawrev-4065	440	21	assessor	assessor	NOUN
inlawrev-4065	440	22	's	's	PART
inlawrev-4065	440	23	assessments	assessment	NOUN
inlawrev-4065	440	24	of	of	ADP
inlawrev-4065	440	25	the	the	DET
inlawrev-4065	440	26	two	two	NUM
inlawrev-4065	440	27	parcels	parcel	NOUN
inlawrev-4065	440	28	of	of	ADP
inlawrev-4065	440	29	land	land	NOUN
inlawrev-4065	440	30	in	in	ADP
inlawrev-4065	440	31	gary	gary	PROPN
inlawrev-4065	440	32	,	,	PUNCT
inlawrev-4065	440	33	indiana	indiana	PROPN
inlawrev-4065	440	34	,	,	PUNCT
inlawrev-4065	440	35	owned	own	VERB
inlawrev-4065	440	36	by	by	ADP
inlawrev-4065	440	37	curtis	curtis	PROPN
inlawrev-4065	440	38	during	during	ADP
inlawrev-4065	440	39	the	the	DET
inlawrev-4065	440	40	1998	1998	NUM
inlawrev-4065	440	41	,	,	PUNCT
inlawrev-4065	440	42	1999	1999	NUM
inlawrev-4065	440	43	,	,	PUNCT
inlawrev-4065	440	44	and	and	CCONJ
inlawrev-4065	440	45	2000	2000	NUM
inlawrev-4065	440	46	tax	tax	NOUN
inlawrev-4065	440	47	years.^*^	years.^*^	NOUN
inlawrev-4065	440	48	the	the	DET
inlawrev-4065	440	49	parcels	parcel	NOUN
inlawrev-4065	440	50	were	be	AUX
inlawrev-4065	440	51	classified	classify	VERB
inlawrev-4065	440	52	as	as	ADP
inlawrev-4065	440	53	commercial	commercial	ADJ
inlawrev-4065	440	54	parking	parking	NOUN
inlawrev-4065	440	55	lots	lot	NOUN
inlawrev-4065	440	56	.	.	PUNCT
inlawrev-4065	441	1	for	for	ADP
inlawrev-4065	441	2	each	each	DET
inlawrev-4065	441	3	ofthe	ofthe	NOUN
inlawrev-4065	441	4	years	year	NOUN
inlawrev-4065	441	5	at	at	ADP
inlawrev-4065	441	6	issue	issue	NOUN
inlawrev-4065	441	7	.	.	PUNCT
inlawrev-4065	442	1	parcel	parcel	VERB
inlawrev-4065	442	2	#	#	SYM
inlawrev-4065	442	3	1	1	NUM
inlawrev-4065	442	4	(	(	PUNCT
inlawrev-4065	442	5	referred	refer	VERB
inlawrev-4065	442	6	to	to	ADP
inlawrev-4065	442	7	in	in	ADP
inlawrev-4065	442	8	the	the	DET
inlawrev-4065	442	9	opinion	opinion	NOUN
inlawrev-4065	442	10	as	as	ADP
inlawrev-4065	442	11	parcel	parcel	NOUN
inlawrev-4065	442	12	29	29	NUM
inlawrev-4065	442	13	)	)	PUNCT
inlawrev-4065	442	14	was	be	AUX
inlawrev-4065	442	15	valued	value	VERB
inlawrev-4065	442	16	at	at	ADP
inlawrev-4065	442	17	$	$	SYM
inlawrev-4065	442	18	21,300	21,300	NUM
inlawrev-4065	442	19	,	,	PUNCT
inlawrev-4065	442	20	and	and	CCONJ
inlawrev-4065	442	21	parcel	parcel	VERB
inlawrev-4065	442	22	#	#	SYM
inlawrev-4065	442	23	2	2	NUM
inlawrev-4065	442	24	(	(	PUNCT
inlawrev-4065	442	25	referred	refer	VERB
inlawrev-4065	442	26	to	to	ADP
inlawrev-4065	442	27	in	in	ADP
inlawrev-4065	442	28	the	the	DET
inlawrev-4065	442	29	opinion	opinion	NOUN
inlawrev-4065	442	30	as	as	ADP
inlawrev-4065	442	31	parcel	parcel	NOUN
inlawrev-4065	442	32	35	35	NUM
inlawrev-4065	442	33	)	)	PUNCT
inlawrev-4065	442	34	was	be	AUX
inlawrev-4065	442	35	valued	value	VERB
inlawrev-4065	442	36	at	at	ADP
inlawrev-4065	442	37	$	$	SYM
inlawrev-4065	442	38	19,200.^^^	19,200.^^^	NUM
inlawrev-4065	442	39	curtis	curtis	PROPN
inlawrev-4065	442	40	filed	file	VERB
inlawrev-4065	442	41	petitions	petition	NOUN
inlawrev-4065	442	42	for	for	ADP
inlawrev-4065	442	43	correction	correction	NOUN
inlawrev-4065	442	44	of	of	ADP
inlawrev-4065	442	45	error	error	NOUN
inlawrev-4065	442	46	first	first	ADV
inlawrev-4065	442	47	with	with	ADP
inlawrev-4065	442	48	the	the	DET
inlawrev-4065	442	49	lake	lake	PROPN
inlawrev-4065	442	50	county	county	PROPN
inlawrev-4065	442	51	ptaboa	ptaboa	NOUN
inlawrev-4065	442	52	,	,	PUNCT
inlawrev-4065	442	53	and	and	CCONJ
inlawrev-4065	442	54	then	then	ADV
inlawrev-4065	442	55	with	with	ADP
inlawrev-4065	442	56	the	the	DET
inlawrev-4065	442	57	ibtr.^^^	ibtr.^^^	PROPN
inlawrev-4065	442	58	the	the	DET
inlawrev-4065	442	59	ibtr	ibtr	VERB
inlawrev-4065	442	60	upheld	uphold	VERB
inlawrev-4065	442	61	each	each	PRON
inlawrev-4065	442	62	of	of	ADP
inlawrev-4065	442	63	the	the	DET
inlawrev-4065	442	64	assessments.^^^	assessments.^^^	PROPN
inlawrev-4065	442	65	curtis	curtis	PROPN
inlawrev-4065	442	66	then	then	ADV
inlawrev-4065	442	67	initiated	initiate	VERB
inlawrev-4065	442	68	an	an	DET
inlawrev-4065	442	69	original	original	ADJ
inlawrev-4065	442	70	appeal	appeal	NOUN
inlawrev-4065	442	71	with	with	ADP
inlawrev-4065	442	72	the	the	DET
inlawrev-4065	442	73	tax	tax	NOUN
inlawrev-4065	442	74	court	court	NOUN
inlawrev-4065	442	75	.	.	PUNCT
inlawrev-4065	443	1	the	the	DET
inlawrev-4065	443	2	parties	party	NOUN
inlawrev-4065	443	3	filed	file	VERB
inlawrev-4065	443	4	cross	cross	NOUN
inlawrev-4065	443	5	-	-	NOUN
inlawrev-4065	443	6	motions	motion	NOUN
inlawrev-4065	443	7	for	for	ADP
inlawrev-4065	443	8	summary	summary	NOUN
inlawrev-4065	443	9	judgment	judgment	NOUN
inlawrev-4065	443	10	based	base	VERB
inlawrev-4065	443	11	on	on	ADP
inlawrev-4065	443	12	the	the	DET
inlawrev-4065	443	13	sufficiency	sufficiency	NOUN
inlawrev-4065	443	14	of	of	ADP
inlawrev-4065	443	15	the	the	DET
inlawrev-4065	443	16	evidence	evidence	NOUN
inlawrev-4065	443	17	supporting	support	VERB
inlawrev-4065	443	18	the	the	DET
inlawrev-4065	443	19	ibtr	ibtr	NOUN
inlawrev-4065	443	20	's	's	PART
inlawrev-4065	443	21	final	final	ADJ
inlawrev-4065	443	22	determinations	determination	NOUN
inlawrev-4065	443	23	.	.	PUNCT
inlawrev-4065	444	1	^^^	^^^	NOUN
inlawrev-4065	444	2	curtis	curtis	PROPN
inlawrev-4065	444	3	presented	present	VERB
inlawrev-4065	444	4	two	two	NUM
inlawrev-4065	444	5	arguments	argument	NOUN
inlawrev-4065	444	6	in	in	ADP
inlawrev-4065	444	7	support	support	NOUN
inlawrev-4065	444	8	of	of	ADP
inlawrev-4065	444	9	reversing	reverse	VERB
inlawrev-4065	444	10	the	the	DET
inlawrev-4065	444	11	ibtr	ibtr	NOUN
inlawrev-4065	444	12	's	's	PART
inlawrev-4065	444	13	final	final	ADJ
inlawrev-4065	444	14	determinations	determination	NOUN
inlawrev-4065	444	15	.	.	PUNCT
inlawrev-4065	445	1	first	first	ADV
inlawrev-4065	445	2	,	,	PUNCT
inlawrev-4065	445	3	he	he	PRON
inlawrev-4065	445	4	argued	argue	VERB
inlawrev-4065	445	5	that	that	SCONJ
inlawrev-4065	445	6	his	his	PRON
inlawrev-4065	445	7	procedural	procedural	ADJ
inlawrev-4065	445	8	due	due	ADJ
inlawrev-4065	445	9	process	process	NOUN
inlawrev-4065	445	10	rights	right	NOUN
inlawrev-4065	445	11	were	be	AUX
inlawrev-4065	445	12	violated	violate	VERB
inlawrev-4065	445	13	during	during	ADP
inlawrev-4065	445	14	the	the	DET
inlawrev-4065	445	15	administrative	administrative	ADJ
inlawrev-4065	445	16	process	process	NOUN
inlawrev-4065	445	17	because	because	SCONJ
inlawrev-4065	445	18	the	the	DET
inlawrev-4065	445	19	administrative	administrative	ADJ
inlawrev-4065	445	20	law	law	NOUN
inlawrev-4065	445	21	judge	judge	NOUN
inlawrev-4065	445	22	(	(	PUNCT
inlawrev-4065	445	23	alj	alj	PROPN
inlawrev-4065	445	24	)	)	PUNCT
inlawrev-4065	445	25	either	either	CCONJ
inlawrev-4065	445	26	lost	lose	VERB
inlawrev-4065	445	27	or	or	CCONJ
inlawrev-4065	445	28	mishandled	mishandle	VERB
inlawrev-4065	445	29	some	some	PRON
inlawrev-4065	445	30	of	of	ADP
inlawrev-4065	445	31	his	his	PRON
inlawrev-4065	445	32	evidence	evidence	NOUN
inlawrev-4065	445	33	,	,	PUNCT
inlawrev-4065	445	34	and	and	CCONJ
inlawrev-4065	445	35	he	he	PRON
inlawrev-4065	445	36	was	be	AUX
inlawrev-4065	445	37	not	not	PART
inlawrev-4065	445	38	provided	provide	VERB
inlawrev-4065	445	39	a	a	DET
inlawrev-4065	445	40	hearing	hearing	NOUN
inlawrev-4065	445	41	on	on	ADP
inlawrev-4065	445	42	the	the	DET
inlawrev-4065	445	43	assessment	assessment	NOUN
inlawrev-4065	445	44	of	of	ADP
inlawrev-4065	445	45	parcel	parcel	NOUN
inlawrev-4065	445	46	#	#	SYM
inlawrev-4065	445	47	2.^^"^	2.^^"^	NUM
inlawrev-4065	445	48	second	second	ADJ
inlawrev-4065	445	49	,	,	PUNCT
inlawrev-4065	445	50	he	he	PRON
inlawrev-4065	445	51	asserted	assert	VERB
inlawrev-4065	445	52	that	that	SCONJ
inlawrev-4065	445	53	,	,	PUNCT
inlawrev-4065	445	54	contrary	contrary	ADV
inlawrev-4065	445	55	to	to	ADP
inlawrev-4065	445	56	the	the	DET
inlawrev-4065	445	57	ibtr	ibtr	NOUN
inlawrev-4065	445	58	's	's	PART
inlawrev-4065	445	59	conclusion	conclusion	NOUN
inlawrev-4065	445	60	,	,	PUNCT
inlawrev-4065	445	61	he	he	PRON
inlawrev-4065	445	62	had	have	VERB
inlawrev-4065	445	63	prima	prima	PROPN
inlawrev-4065	445	64	facie	facie	NOUN
inlawrev-4065	445	65	established	establish	VERB
inlawrev-4065	445	66	that	that	SCONJ
inlawrev-4065	445	67	his	his	PRON
inlawrev-4065	445	68	parcels	parcel	NOUN
inlawrev-4065	445	69	had	have	AUX
inlawrev-4065	445	70	been	be	AUX
inlawrev-4065	445	71	eitoneously	eitoneously	ADV
inlawrev-4065	445	72	assessed.^^^	assessed.^^^	ADJ
inlawrev-4065	445	73	as	as	ADP
inlawrev-4065	445	74	to	to	ADP
inlawrev-4065	445	75	the	the	DET
inlawrev-4065	445	76	mishandling	mishandling	NOUN
inlawrev-4065	445	77	of	of	ADP
inlawrev-4065	445	78	evidence	evidence	NOUN
inlawrev-4065	445	79	,	,	PUNCT
inlawrev-4065	445	80	the	the	DET
inlawrev-4065	445	81	court	court	NOUN
inlawrev-4065	445	82	found	find	VERB
inlawrev-4065	445	83	that	that	SCONJ
inlawrev-4065	445	84	all	all	PRON
inlawrev-4065	445	85	of	of	ADP
inlawrev-4065	445	86	the	the	DET
inlawrev-4065	445	87	evidence	evidence	NOUN
inlawrev-4065	445	88	that	that	PRON
inlawrev-4065	445	89	had	have	AUX
inlawrev-4065	445	90	allegedly	allegedly	ADV
inlawrev-4065	445	91	been	be	AUX
inlawrev-4065	445	92	lost	lose	VERB
inlawrev-4065	445	93	or	or	CCONJ
inlawrev-4065	445	94	mishandled	mishandle	VERB
inlawrev-4065	445	95	was	be	AUX
inlawrev-4065	445	96	contained	contain	VERB
inlawrev-4065	445	97	within	within	ADP
inlawrev-4065	445	98	the	the	DET
inlawrev-4065	445	99	record.^^^	record.^^^	PROPN
inlawrev-4065	445	100	as	as	ADP
inlawrev-4065	445	101	to	to	ADP
inlawrev-4065	445	102	the	the	DET
inlawrev-4065	445	103	failure	failure	NOUN
inlawrev-4065	445	104	to	to	PART
inlawrev-4065	445	105	hold	hold	VERB
inlawrev-4065	445	106	a	a	DET
inlawrev-4065	445	107	hearing	hearing	NOUN
inlawrev-4065	445	108	on	on	ADP
inlawrev-4065	445	109	parcel	parcel	NOUN
inlawrev-4065	445	110	#	#	SYM
inlawrev-4065	445	111	2	2	NUM
inlawrev-4065	445	112	,	,	PUNCT
inlawrev-4065	445	113	the	the	DET
inlawrev-4065	445	114	court	court	NOUN
inlawrev-4065	445	115	found	find	VERB
inlawrev-4065	445	116	that	that	SCONJ
inlawrev-4065	445	117	the	the	DET
inlawrev-4065	445	118	administrative	administrative	ADJ
inlawrev-4065	445	119	hearing	hearing	NOUN
inlawrev-4065	445	120	transcript	transcript	NOUN
inlawrev-4065	445	121	unequivocally	unequivocally	ADV
inlawrev-4065	445	122	indicated	indicate	VERB
inlawrev-4065	445	123	that	that	SCONJ
inlawrev-4065	445	124	curtis	curtis	PROPN
inlawrev-4065	445	125	was	be	AUX
inlawrev-4065	445	126	214	214	NUM
inlawrev-4065	445	127	.	.	PUNCT
inlawrev-4065	446	1	i	i	PRON
inlawrev-4065	446	2	d.	d.	PROPN
inlawrev-4065	446	3	215	215	NUM
inlawrev-4065	446	4	.	.	PUNCT
inlawrev-4065	447	1	i	i	PRON
inlawrev-4065	447	2	d.	d.	PROPN
inlawrev-4065	447	3	216	216	NUM
inlawrev-4065	447	4	.	.	PUNCT
inlawrev-4065	448	1	/j	/j	INTJ
inlawrev-4065	448	2	.	.	PUNCT
inlawrev-4065	449	1	at	at	ADP
inlawrev-4065	449	2	1183	1183	NUM
inlawrev-4065	449	3	.	.	PUNCT
inlawrev-4065	450	1	217	217	NUM
inlawrev-4065	450	2	.	.	PUNCT
inlawrev-4065	451	1	mat	mat	NOUN
inlawrev-4065	451	2	1183	1183	NUM
inlawrev-4065	451	3	n.7	n.7	NOUN
inlawrev-4065	451	4	.	.	PUNCT
inlawrev-4065	452	1	218	218	NUM
inlawrev-4065	452	2	.	.	PUNCT
inlawrev-4065	453	1	no	no	INTJ
inlawrev-4065	453	2	.	.	NOUN
inlawrev-4065	454	1	71t10	71t10	NUM
inlawrev-4065	454	2	-	-	SYM
inlawrev-4065	454	3	0704	0704	NUM
inlawrev-4065	454	4	-	-	PUNCT
inlawrev-4065	454	5	sc-21	sc-21	X
inlawrev-4065	454	6	,	,	PUNCT
inlawrev-4065	454	7	2009	2009	NUM
inlawrev-4065	454	8	wl	wl	SYM
inlawrev-4065	454	9	567209	567209	NUM
inlawrev-4065	454	10	(	(	PUNCT
inlawrev-4065	454	11	ind	ind	NOUN
inlawrev-4065	454	12	.	.	PUNCT
inlawrev-4065	455	1	t.c	t.c	PROPN
inlawrev-4065	455	2	.	.	PROPN
inlawrev-4065	455	3	mar	mar	PROPN
inlawrev-4065	455	4	.	.	PROPN
inlawrev-4065	455	5	5	5	NUM
inlawrev-4065	455	6	,	,	PUNCT
inlawrev-4065	455	7	2009	2009	NUM
inlawrev-4065	455	8	)	)	PUNCT
inlawrev-4065	455	9	.	.	PUNCT
inlawrev-4065	456	1	219	219	NUM
inlawrev-4065	456	2	.	.	PUNCT
inlawrev-4065	456	3	mat*l	mat*l	NOUN
inlawrev-4065	456	4	.	.	PUNCT
inlawrev-4065	457	1	220	220	NUM
inlawrev-4065	457	2	.	.	PUNCT
inlawrev-4065	458	1	i	i	PRON
inlawrev-4065	458	2	d	d	PROPN
inlawrev-4065	458	3	at	at	ADP
inlawrev-4065	458	4	*	*	PROPN
inlawrev-4065	458	5	2	2	NUM
inlawrev-4065	458	6	.	.	NUM
inlawrev-4065	458	7	221	221	NUM
inlawrev-4065	458	8	.	.	PUNCT
inlawrev-4065	459	1	i	i	PRON
inlawrev-4065	459	2	d	d	PROPN
inlawrev-4065	459	3	222	222	NUM
inlawrev-4065	459	4	.	.	PUNCT
inlawrev-4065	460	1	i	i	PRON
inlawrev-4065	460	2	d	d	PROPN
inlawrev-4065	460	3	223	223	NUM
inlawrev-4065	460	4	.	.	PUNCT
inlawrev-4065	461	1	i	i	PRON
inlawrev-4065	461	2	d	d	PROPN
inlawrev-4065	461	3	224	224	NUM
inlawrev-4065	461	4	.	.	PUNCT
inlawrev-4065	462	1	i	i	PRON
inlawrev-4065	462	2	d	d	PROPN
inlawrev-4065	462	3	225	225	NUM
inlawrev-4065	462	4	.	.	PUNCT
inlawrev-4065	463	1	i	i	PRON
inlawrev-4065	463	2	d	d	PROPN
inlawrev-4065	463	3	at	at	ADP
inlawrev-4065	463	4	*	*	PROPN
inlawrev-4065	463	5	3	3	NUM
inlawrev-4065	463	6	.	.	NOUN
inlawrev-4065	463	7	226	226	NUM
inlawrev-4065	463	8	.	.	PUNCT
inlawrev-4065	464	1	i	i	PRON
inlawrev-4065	464	2	d	d	PROPN
inlawrev-4065	464	3	at	at	ADP
inlawrev-4065	464	4	*	*	PROPN
inlawrev-4065	464	5	2	2	NUM
inlawrev-4065	464	6	.	.	NUM
inlawrev-4065	464	7	2010	2010	NUM
inlawrev-4065	464	8	]	]	PUNCT
inlawrev-4065	464	9	taxation	taxation	NOUN
inlawrev-4065	464	10	1019	1019	NUM
inlawrev-4065	464	11	provided	provide	VERB
inlawrev-4065	464	12	an	an	DET
inlawrev-4065	464	13	opportunity	opportunity	NOUN
inlawrev-4065	464	14	to	to	PART
inlawrev-4065	464	15	challenge	challenge	VERB
inlawrev-4065	464	16	the	the	DET
inlawrev-4065	464	17	assessment.^^^	assessment.^^^	NOUN
inlawrev-4065	464	18	as	as	ADP
inlawrev-4065	464	19	to	to	ADP
inlawrev-4065	464	20	the	the	DET
inlawrev-4065	464	21	second	second	ADJ
inlawrev-4065	464	22	issue	issue	NOUN
inlawrev-4065	464	23	,	,	PUNCT
inlawrev-4065	464	24	curtis	curtis	PROPN
inlawrev-4065	464	25	asserted	assert	VERB
inlawrev-4065	464	26	that	that	SCONJ
inlawrev-4065	464	27	the	the	DET
inlawrev-4065	464	28	ibtr	ibtr	NOUN
inlawrev-4065	464	29	made	make	VERB
inlawrev-4065	464	30	a	a	DET
inlawrev-4065	464	31	series	series	NOUN
inlawrev-4065	464	32	of	of	ADP
inlawrev-4065	464	33	errors	error	NOUN
inlawrev-4065	464	34	in	in	ADP
inlawrev-4065	464	35	affirming	affirm	VERB
inlawrev-4065	464	36	his	his	PRON
inlawrev-4065	464	37	assessments	assessment	NOUN
inlawrev-4065	464	38	,	,	PUNCT
inlawrev-4065	464	39	including	include	VERB
inlawrev-4065	464	40	:	:	PUNCT
inlawrev-4065	464	41	"	"	PUNCT
inlawrev-4065	464	42	(	(	PUNCT
inlawrev-4065	464	43	1	1	X
inlawrev-4065	464	44	)	)	PUNCT
inlawrev-4065	464	45	the	the	DET
inlawrev-4065	464	46	assessments	assessment	NOUN
inlawrev-4065	464	47	were	be	AUX
inlawrev-4065	464	48	increased	increase	VERB
inlawrev-4065	464	49	without	without	ADP
inlawrev-4065	464	50	adequate	adequate	ADJ
inlawrev-4065	464	51	notice	notice	NOUN
inlawrev-4065	464	52	;	;	PUNCT
inlawrev-4065	464	53	(	(	PUNCT
inlawrev-4065	464	54	2	2	X
inlawrev-4065	464	55	)	)	PUNCT
inlawrev-4065	464	56	the	the	DET
inlawrev-4065	464	57	parcels	parcel	NOUN
inlawrev-4065	464	58	were	be	AUX
inlawrev-4065	464	59	improperly	improperly	ADV
inlawrev-4065	464	60	classified	classify	VERB
inlawrev-4065	464	61	;	;	PUNCT
inlawrev-4065	464	62	(	(	PUNCT
inlawrev-4065	464	63	3	3	X
inlawrev-4065	464	64	)	)	PUNCT
inlawrev-4065	464	65	the	the	DET
inlawrev-4065	464	66	assessments	assessment	NOUN
inlawrev-4065	464	67	required	require	VERB
inlawrev-4065	464	68	adjustments	adjustment	NOUN
inlawrev-4065	464	69	to	to	PART
inlawrev-4065	464	70	reflect	reflect	VERB
inlawrev-4065	464	71	a	a	DET
inlawrev-4065	464	72	loss	loss	NOUN
inlawrev-4065	464	73	in	in	ADP
inlawrev-4065	464	74	value	value	NOUN
inlawrev-4065	464	75	caused	cause	VERB
inlawrev-4065	464	76	by	by	ADP
inlawrev-4065	464	77	inverse	inverse	NOUN
inlawrev-4065	464	78	condemnation	condemnation	NOUN
inlawrev-4065	464	79	;	;	PUNCT
inlawrev-4065	464	80	(	(	PUNCT
inlawrev-4065	464	81	4	4	X
inlawrev-4065	464	82	)	)	PUNCT
inlawrev-4065	464	83	the	the	DET
inlawrev-4065	464	84	assessments	assessment	NOUN
inlawrev-4065	464	85	included	include	VERB
inlawrev-4065	464	86	'	'	PUNCT
inlawrev-4065	464	87	charges	charge	NOUN
inlawrev-4065	464	88	'	'	PUNCT
inlawrev-4065	464	89	for	for	ADP
inlawrev-4065	464	90	improvements	improvement	NOUN
inlawrev-4065	464	91	located	locate	VERB
inlawrev-4065	464	92	on	on	ADP
inlawrev-4065	464	93	other	other	ADJ
inlawrev-4065	464	94	parcels	parcel	NOUN
inlawrev-4065	464	95	;	;	PUNCT
inlawrev-4065	464	96	and	and	CCONJ
inlawrev-4065	464	97	(	(	PUNCT
inlawrev-4065	464	98	5	5	X
inlawrev-4065	464	99	)	)	PUNCT
inlawrev-4065	464	100	the	the	DET
inlawrev-4065	464	101	assessments	assessment	NOUN
inlawrev-4065	464	102	contained	contain	VERB
inlawrev-4065	464	103	mathematical	mathematical	ADJ
inlawrev-4065	464	104	errors	error	NOUN
inlawrev-4065	464	105	.	.	PUNCT
inlawrev-4065	464	106	"^^^	"^^^	PUNCT
inlawrev-4065	465	1	with	with	ADP
inlawrev-4065	465	2	regard	regard	NOUN
inlawrev-4065	465	3	to	to	ADP
inlawrev-4065	465	4	the	the	DET
inlawrev-4065	465	5	adequate	adequate	ADJ
inlawrev-4065	465	6	notice	notice	NOUN
inlawrev-4065	465	7	assertion	assertion	NOUN
inlawrev-4065	465	8	,	,	PUNCT
inlawrev-4065	465	9	the	the	DET
inlawrev-4065	465	10	court	court	NOUN
inlawrev-4065	465	11	found	find	VERB
inlawrev-4065	465	12	substantial	substantial	ADJ
inlawrev-4065	465	13	evidence	evidence	NOUN
inlawrev-4065	465	14	based	base	VERB
inlawrev-4065	465	15	on	on	ADP
inlawrev-4065	465	16	the	the	DET
inlawrev-4065	465	17	record	record	NOUN
inlawrev-4065	465	18	did	do	AUX
inlawrev-4065	465	19	not	not	PART
inlawrev-4065	465	20	support	support	VERB
inlawrev-4065	465	21	this	this	DET
inlawrev-4065	465	22	argument.^^^	argument.^^^	PROPN
inlawrev-4065	465	23	as	as	ADP
inlawrev-4065	465	24	to	to	ADP
inlawrev-4065	465	25	the	the	DET
inlawrev-4065	465	26	improper	improper	ADJ
inlawrev-4065	465	27	classification	classification	NOUN
inlawrev-4065	465	28	of	of	ADP
inlawrev-4065	465	29	the	the	DET
inlawrev-4065	465	30	parcels	parcel	NOUN
inlawrev-4065	465	31	,	,	PUNCT
inlawrev-4065	465	32	the	the	DET
inlawrev-4065	465	33	court	court	NOUN
inlawrev-4065	465	34	found	find	VERB
inlawrev-4065	465	35	that	that	SCONJ
inlawrev-4065	465	36	despite	despite	SCONJ
inlawrev-4065	465	37	the	the	DET
inlawrev-4065	465	38	fact	fact	NOUN
inlawrev-4065	465	39	curtis	curtis	PROPN
inlawrev-4065	465	40	did	do	AUX
inlawrev-4065	465	41	not	not	PART
inlawrev-4065	465	42	use	use	VERB
inlawrev-4065	465	43	the	the	DET
inlawrev-4065	465	44	parcels	parcel	NOUN
inlawrev-4065	465	45	as	as	ADP
inlawrev-4065	465	46	commercial	commercial	ADJ
inlawrev-4065	465	47	parking	parking	NOUN
inlawrev-4065	465	48	lots	lot	NOUN
inlawrev-4065	465	49	,	,	PUNCT
inlawrev-4065	465	50	the	the	DET
inlawrev-4065	465	51	assessor	assessor	NOUN
inlawrev-4065	465	52	did	do	AUX
inlawrev-4065	465	53	not	not	PART
inlawrev-4065	465	54	err	err	VERB
inlawrev-4065	465	55	in	in	ADP
inlawrev-4065	465	56	classifying	classify	VERB
inlawrev-4065	465	57	the	the	DET
inlawrev-4065	465	58	parcels	parcel	NOUN
inlawrev-4065	465	59	as	as	ADP
inlawrev-4065	465	60	commercial	commercial	ADJ
inlawrev-4065	465	61	parking	parking	NOUN
inlawrev-4065	465	62	lots.^^^	lots.^^^	NOUN
inlawrev-4065	465	63	as	as	ADP
inlawrev-4065	465	64	to	to	ADP
inlawrev-4065	465	65	the	the	DET
inlawrev-4065	465	66	loss	loss	NOUN
inlawrev-4065	465	67	ofvalue	ofvalue	NOUN
inlawrev-4065	465	68	due	due	ADP
inlawrev-4065	465	69	to	to	ADP
inlawrev-4065	465	70	inverse	inverse	ADJ
inlawrev-4065	465	71	condemnation	condemnation	NOUN
inlawrev-4065	465	72	,	,	PUNCT
inlawrev-4065	465	73	curtis	curtis	PROPN
inlawrev-4065	465	74	argued	argue	VERB
inlawrev-4065	465	75	that	that	SCONJ
inlawrev-4065	465	76	both	both	CCONJ
inlawrev-4065	465	77	the	the	DET
inlawrev-4065	465	78	assessor	assessor	NOUN
inlawrev-4065	465	79	and	and	CCONJ
inlawrev-4065	465	80	the	the	DET
inlawrev-4065	465	81	ibtr	ibtr	NOUN
inlawrev-4065	465	82	failed	fail	VERB
inlawrev-4065	465	83	to	to	PART
inlawrev-4065	465	84	recognize	recognize	VERB
inlawrev-4065	465	85	that	that	SCONJ
inlawrev-4065	465	86	several	several	ADJ
inlawrev-4065	465	87	inverse	inverse	NOUN
inlawrev-4065	465	88	condemnation	condemnation	NOUN
inlawrev-4065	465	89	tactics	tactic	NOUN
inlawrev-4065	465	90	caused	cause	VERB
inlawrev-4065	465	91	his	his	PRON
inlawrev-4065	465	92	parcels	parcel	NOUN
inlawrev-4065	465	93	to	to	PART
inlawrev-4065	465	94	be	be	AUX
inlawrev-4065	465	95	worthless.^^	worthless.^^	NOUN
inlawrev-4065	465	96	'	'	PUNCT
inlawrev-4065	465	97	but	but	CCONJ
inlawrev-4065	465	98	the	the	DET
inlawrev-4065	465	99	court	court	NOUN
inlawrev-4065	465	100	found	find	VERB
inlawrev-4065	465	101	that	that	SCONJ
inlawrev-4065	465	102	a	a	DET
inlawrev-4065	465	103	taxpayer	taxpayer	NOUN
inlawrev-4065	465	104	who	who	PRON
inlawrev-4065	465	105	seeks	seek	VERB
inlawrev-4065	465	106	to	to	PART
inlawrev-4065	465	107	have	have	VERB
inlawrev-4065	465	108	an	an	DET
inlawrev-4065	465	109	influence	influence	NOUN
inlawrev-4065	465	110	factor	factor	NOUN
inlawrev-4065	465	111	applied	apply	VERB
inlawrev-4065	465	112	to	to	ADP
inlawrev-4065	465	113	his	his	PRON
inlawrev-4065	465	114	land	land	NOUN
inlawrev-4065	465	115	must	must	AUX
inlawrev-4065	465	116	submit	submit	VERB
inlawrev-4065	465	117	probative	probative	ADJ
inlawrev-4065	465	118	evidence	evidence	NOUN
inlawrev-4065	465	119	as	as	ADP
inlawrev-4065	465	120	to	to	ADP
inlawrev-4065	465	121	the	the	DET
inlawrev-4065	465	122	land	land	NOUN
inlawrev-4065	465	123	's	's	PART
inlawrev-4065	465	124	deviation	deviation	NOUN
inlawrev-4065	465	125	from	from	ADP
inlawrev-4065	465	126	the	the	DET
inlawrev-4065	465	127	norm	norm	NOUN
inlawrev-4065	465	128	during	during	ADP
inlawrev-4065	465	129	the	the	DET
inlawrev-4065	465	130	administrative	administrative	PROPN
inlawrev-4065	465	131	hearing.^^^	hearing.^^^	PROPN
inlawrev-4065	465	132	curtis	curtis	PROPN
inlawrev-4065	465	133	failed	fail	VERB
inlawrev-4065	465	134	to	to	PART
inlawrev-4065	465	135	provide	provide	VERB
inlawrev-4065	465	136	such	such	ADJ
inlawrev-4065	465	137	evidence.^^^	evidence.^^^	PROPN
inlawrev-4065	465	138	as	as	ADP
inlawrev-4065	465	139	to	to	ADP
inlawrev-4065	465	140	the	the	DET
inlawrev-4065	465	141	excess	excess	ADJ
inlawrev-4065	465	142	charges	charge	NOUN
inlawrev-4065	465	143	for	for	ADP
inlawrev-4065	465	144	improvements	improvement	NOUN
inlawrev-4065	465	145	,	,	PUNCT
inlawrev-4065	465	146	the	the	DET
inlawrev-4065	465	147	court	court	NOUN
inlawrev-4065	465	148	found	find	VERB
inlawrev-4065	465	149	that	that	SCONJ
inlawrev-4065	465	150	curtis	curtis	PROPN
inlawrev-4065	465	151	failed	fail	VERB
inlawrev-4065	465	152	to	to	PART
inlawrev-4065	465	153	produce	produce	VERB
inlawrev-4065	465	154	prima	prima	NOUN
inlawrev-4065	465	155	facie	facie	NOUN
inlawrev-4065	465	156	establish	establish	VERB
inlawrev-4065	465	157	that	that	SCONJ
inlawrev-4065	465	158	his	his	PRON
inlawrev-4065	465	159	assessments	assessment	NOUN
inlawrev-4065	465	160	were	be	AUX
inlawrev-4065	465	161	improper	improper	ADJ
inlawrev-4065	465	162	for	for	ADP
inlawrev-4065	465	163	this	this	DET
inlawrev-4065	465	164	reason.^^"^	reason.^^"^	NOUN
inlawrev-4065	465	165	the	the	DET
inlawrev-4065	465	166	property	property	NOUN
inlawrev-4065	465	167	record	record	NOUN
inlawrev-4065	465	168	cards	card	NOUN
inlawrev-4065	465	169	for	for	ADP
inlawrev-4065	465	170	the	the	DET
inlawrev-4065	465	171	two	two	NUM
inlawrev-4065	465	172	parcels	parcel	NOUN
inlawrev-4065	465	173	were	be	AUX
inlawrev-4065	465	174	not	not	PART
inlawrev-4065	465	175	included	include	VERB
inlawrev-4065	465	176	within	within	ADP
inlawrev-4065	465	177	the	the	DET
inlawrev-4065	465	178	record	record	NOUN
inlawrev-4065	465	179	,	,	PUNCT
inlawrev-4065	465	180	and	and	CCONJ
inlawrev-4065	465	181	the	the	DET
inlawrev-4065	465	182	court	court	NOUN
inlawrev-4065	465	183	could	could	AUX
inlawrev-4065	465	184	therefore	therefore	ADV
inlawrev-4065	465	185	not	not	PART
inlawrev-4065	465	186	determine	determine	VERB
inlawrev-4065	465	187	whether	whether	SCONJ
inlawrev-4065	465	188	or	or	CCONJ
inlawrev-4065	465	189	not	not	PART
inlawrev-4065	465	190	the	the	DET
inlawrev-4065	465	191	assessments	assessment	NOUN
inlawrev-4065	465	192	actually	actually	ADV
inlawrev-4065	465	193	included	include	VERB
inlawrev-4065	465	194	charges	charge	NOUN
inlawrev-4065	465	195	for	for	ADP
inlawrev-4065	465	196	improvements.^^^	improvements.^^^	NOUN
inlawrev-4065	465	197	finally	finally	ADV
inlawrev-4065	465	198	,	,	PUNCT
inlawrev-4065	465	199	as	as	ADP
inlawrev-4065	465	200	to	to	ADP
inlawrev-4065	465	201	curtis	curtis	PROPN
inlawrev-4065	465	202	's	's	PART
inlawrev-4065	465	203	assertion	assertion	NOUN
inlawrev-4065	465	204	that	that	SCONJ
inlawrev-4065	465	205	a	a	DET
inlawrev-4065	465	206	mathematical	mathematical	ADJ
inlawrev-4065	465	207	error	error	NOUN
inlawrev-4065	465	208	rendered	render	VERB
inlawrev-4065	465	209	the	the	DET
inlawrev-4065	465	210	assessments	assessment	NOUN
inlawrev-4065	465	211	on	on	ADP
inlawrev-4065	465	212	the	the	DET
inlawrev-4065	465	213	two	two	NUM
inlawrev-4065	465	214	parcels	parcel	NOUN
inlawrev-4065	465	215	to	to	PART
inlawrev-4065	465	216	be	be	AUX
inlawrev-4065	465	217	invalid	invalid	ADJ
inlawrev-4065	465	218	,	,	PUNCT
inlawrev-4065	465	219	the	the	DET
inlawrev-4065	465	220	court	court	NOUN
inlawrev-4065	465	221	found	find	VERB
inlawrev-4065	465	222	no	no	DET
inlawrev-4065	465	223	mathematical	mathematical	ADJ
inlawrev-4065	465	224	error	error	NOUN
inlawrev-4065	465	225	after	after	ADP
inlawrev-4065	465	226	reviewing	review	VERB
inlawrev-4065	465	227	the	the	DET
inlawrev-4065	465	228	record.^^^	record.^^^	NOUN
inlawrev-4065	465	229	based	base	VERB
inlawrev-4065	465	230	on	on	ADP
inlawrev-4065	465	231	the	the	DET
inlawrev-4065	465	232	court	court	NOUN
inlawrev-4065	465	233	's	's	PART
inlawrev-4065	465	234	findings	finding	NOUN
inlawrev-4065	465	235	,	,	PUNCT
inlawrev-4065	465	236	curtis	curtis	PROPN
inlawrev-4065	465	237	's	's	PART
inlawrev-4065	465	238	motion	motion	NOUN
inlawrev-4065	465	239	for	for	ADP
inlawrev-4065	465	240	summaryjudgmentwas	summaryjudgmentwas	PROPN
inlawrev-4065	465	241	denied	deny	VERB
inlawrev-4065	465	242	,	,	PUNCT
inlawrev-4065	465	243	and	and	CCONJ
inlawrev-4065	465	244	the	the	DET
inlawrev-4065	465	245	assessor	assessor	NOUN
inlawrev-4065	465	246	's	's	PART
inlawrev-4065	465	247	cross	cross	NOUN
inlawrev-4065	465	248	-	-	NOUN
inlawrev-4065	465	249	motion	motion	NOUN
inlawrev-4065	465	250	for	for	ADP
inlawrev-4065	465	251	summary	summary	NOUN
inlawrev-4065	465	252	judgment	judgment	NOUN
inlawrev-4065	465	253	was	be	AUX
inlawrev-4065	465	254	granted.^^^	granted.^^^	NOUN
inlawrev-4065	465	255	5	5	NUM
inlawrev-4065	465	256	.	.	PUNCT
inlawrev-4065	466	1	m.d	m.d	PROPN
inlawrev-4065	466	2	.	.	PROPN
inlawrev-4065	466	3	curtis	curtis	PROPN
inlawrev-4065	466	4	management	management	PROPN
inlawrev-4065	466	5	co.	co.	PROPN
inlawrev-4065	466	6	v.	v.	ADP
inlawrev-4065	466	7	indiana	indiana	PROPN
inlawrev-4065	466	8	board	board	PROPN
inlawrev-4065	466	9	oftax	oftax	PROPN
inlawrev-4065	466	10	review.^^^—m.d	review.^^^—m.d	PROPN
inlawrev-4065	466	11	.	.	PUNCT
inlawrev-4065	467	1	curtis	curtis	PROPN
inlawrev-4065	467	2	management	management	PROPN
inlawrev-4065	467	3	co.	co.	PROPN
inlawrev-4065	467	4	appealed	appeal	VERB
inlawrev-4065	467	5	the	the	DET
inlawrev-4065	467	6	final	final	ADJ
inlawrev-4065	467	7	determination	determination	NOUN
inlawrev-4065	467	8	ofthe	ofthe	NOUN
inlawrev-4065	467	9	ibtr	ibtr	ADJ
inlawrev-4065	467	10	with	with	ADP
inlawrev-4065	467	11	regard	regard	NOUN
inlawrev-4065	467	12	to	to	ADP
inlawrev-4065	467	13	the	the	DET
inlawrev-4065	467	14	assessments	assessment	NOUN
inlawrev-4065	467	15	ofcurtis	ofcurtis	PROPN
inlawrev-4065	467	16	management	management	NOUN
inlawrev-4065	467	17	's	's	PART
inlawrev-4065	467	18	real	real	ADJ
inlawrev-4065	467	19	property	property	NOUN
inlawrev-4065	467	20	for	for	ADP
inlawrev-4065	467	21	the	the	DET
inlawrev-4065	467	22	2001	2001	NUM
inlawrev-4065	467	23	,	,	PUNCT
inlawrev-4065	467	24	2002	2002	NUM
inlawrev-4065	467	25	,	,	PUNCT
inlawrev-4065	467	26	and	and	CCONJ
inlawrev-4065	467	27	2003	2003	NUM
inlawrev-4065	467	28	tax	tax	NOUN
inlawrev-4065	467	29	years.^^^	years.^^^	PROPN
inlawrev-4065	467	30	during	during	ADP
inlawrev-4065	467	31	the	the	DET
inlawrev-4065	467	32	tax	tax	NOUN
inlawrev-4065	467	33	years	year	NOUN
inlawrev-4065	467	34	at	at	ADP
inlawrev-4065	467	35	issue	issue	NOUN
inlawrev-4065	467	36	,	,	PUNCT
inlawrev-4065	467	37	curtis	curtis	PROPN
inlawrev-4065	467	38	management	management	NOUN
inlawrev-4065	467	39	owned	own	VERB
inlawrev-4065	467	40	a	a	DET
inlawrev-4065	467	41	227	227	NUM
inlawrev-4065	467	42	.	.	PUNCT
inlawrev-4065	468	1	mat*3	mat*3	PROPN
inlawrev-4065	468	2	.	.	PUNCT
inlawrev-4065	469	1	228	228	NUM
inlawrev-4065	469	2	.	.	PUNCT
inlawrev-4065	470	1	i	i	PRON
inlawrev-4065	470	2	d	d	PROPN
inlawrev-4065	470	3	229	229	NUM
inlawrev-4065	470	4	.	.	PUNCT
inlawrev-4065	471	1	i	i	PRON
inlawrev-4065	471	2	d	d	PROPN
inlawrev-4065	471	3	at	at	ADP
inlawrev-4065	471	4	*	*	PROPN
inlawrev-4065	471	5	4	4	NUM
inlawrev-4065	471	6	.	.	ADP
inlawrev-4065	471	7	230	230	NUM
inlawrev-4065	471	8	.	.	PUNCT
inlawrev-4065	472	1	i	i	PRON
inlawrev-4065	472	2	d	d	PROPN
inlawrev-4065	472	3	231	231	NUM
inlawrev-4065	472	4	.	.	PUNCT
inlawrev-4065	473	1	i	i	PRON
inlawrev-4065	473	2	d	d	PROPN
inlawrev-4065	473	3	232	232	NUM
inlawrev-4065	473	4	.	.	PUNCT
inlawrev-4065	474	1	i	i	PRON
inlawrev-4065	474	2	d	d	PROPN
inlawrev-4065	474	3	at	at	ADP
inlawrev-4065	474	4	*	*	PROPN
inlawrev-4065	474	5	5	5	NUM
inlawrev-4065	474	6	.	.	SYM
inlawrev-4065	474	7	233	233	NUM
inlawrev-4065	474	8	.	.	PUNCT
inlawrev-4065	475	1	i	i	PRON
inlawrev-4065	475	2	d	d	PROPN
inlawrev-4065	475	3	234	234	NUM
inlawrev-4065	475	4	.	.	PUNCT
inlawrev-4065	476	1	mat*6	mat*6	NOUN
inlawrev-4065	476	2	.	.	PUNCT
inlawrev-4065	477	1	235	235	NUM
inlawrev-4065	477	2	.	.	PUNCT
inlawrev-4065	478	1	i	i	PRON
inlawrev-4065	478	2	d	d	PROPN
inlawrev-4065	478	3	236	236	NUM
inlawrev-4065	478	4	.	.	PUNCT
inlawrev-4065	479	1	i	i	PRON
inlawrev-4065	479	2	d	d	PROPN
inlawrev-4065	479	3	i	i	PROPN
inlawrev-4065	479	4	237	237	NUM
inlawrev-4065	479	5	.	.	PUNCT
inlawrev-4065	480	1	i	i	PRON
inlawrev-4065	480	2	d	d	PROPN
inlawrev-4065	480	3	238	238	NUM
inlawrev-4065	480	4	.	.	PUNCT
inlawrev-4065	481	1	no	no	INTJ
inlawrev-4065	481	2	.	.	PUNCT
inlawrev-4065	482	1	45t10	45t10	NUM
inlawrev-4065	482	2	-	-	PUNCT
inlawrev-4065	482	3	0707	0707	NUM
inlawrev-4065	482	4	-	-	PUNCT
inlawrev-4065	482	5	sc-39	sc-39	ADJ
inlawrev-4065	482	6	,	,	PUNCT
inlawrev-4065	482	7	2009	2009	NUM
inlawrev-4065	482	8	wl	wl	SYM
inlawrev-4065	482	9	580396	580396	NUM
inlawrev-4065	482	10	(	(	PUNCT
inlawrev-4065	482	11	ind	ind	NOUN
inlawrev-4065	482	12	.	.	PUNCT
inlawrev-4065	483	1	t.c	t.c	PROPN
inlawrev-4065	483	2	.	.	PROPN
inlawrev-4065	483	3	mar	mar	PROPN
inlawrev-4065	483	4	.	.	PROPN
inlawrev-4065	483	5	5	5	NUM
inlawrev-4065	483	6	,	,	PUNCT
inlawrev-4065	483	7	2009	2009	NUM
inlawrev-4065	483	8	)	)	PUNCT
inlawrev-4065	483	9	.	.	PUNCT
inlawrev-4065	484	1	239	239	NUM
inlawrev-4065	484	2	.	.	PUNCT
inlawrev-4065	484	3	mat*l	mat*l	NOUN
inlawrev-4065	484	4	.	.	PUNCT
inlawrev-4065	485	1	1	1	NUM
inlawrev-4065	485	2	020	020	NUM
inlawrev-4065	485	3	indiana	indiana	PROPN
inlawrev-4065	485	4	law	law	PROPN
inlawrev-4065	485	5	review	review	NOUN
inlawrev-4065	486	1	[	[	X
inlawrev-4065	486	2	vol	vol	NOUN
inlawrev-4065	486	3	.	.	PUNCT
inlawrev-4065	486	4	43	43	NUM
inlawrev-4065	486	5	:	:	PUNCT
inlawrev-4065	486	6	999	999	NUM
inlawrev-4065	486	7	parcel	parcel	NOUN
inlawrev-4065	486	8	of	of	ADP
inlawrev-4065	486	9	land	land	NOUN
inlawrev-4065	486	10	located	locate	VERB
inlawrev-4065	486	11	on	on	ADP
inlawrev-4065	486	12	indianapolis	indianapolis	PROPN
inlawrev-4065	486	13	boulevard	boulevard	NOUN
inlawrev-4065	486	14	in	in	ADP
inlawrev-4065	486	15	east	east	PROPN
inlawrev-4065	486	16	chicago	chicago	PROPN
inlawrev-4065	486	17	,	,	PUNCT
inlawrev-4065	486	18	indiana.^"^^	indiana.^"^^	NOUN
inlawrev-4065	486	19	before	before	ADP
inlawrev-4065	486	20	september	september	PROPN
inlawrev-4065	486	21	13	13	NUM
inlawrev-4065	486	22	,	,	PUNCT
inlawrev-4065	486	23	200	200	NUM
inlawrev-4065	486	24	1	1	NUM
inlawrev-4065	486	25	,	,	PUNCT
inlawrev-4065	486	26	a	a	DET
inlawrev-4065	486	27	building	building	NOUN
inlawrev-4065	486	28	on	on	ADP
inlawrev-4065	486	29	the	the	DET
inlawrev-4065	486	30	parcel	parcel	NOUN
inlawrev-4065	486	31	contained	contain	VERB
inlawrev-4065	486	32	both	both	PRON
inlawrev-4065	486	33	general	general	ADJ
inlawrev-4065	486	34	retail	retail	ADJ
inlawrev-4065	486	35	space	space	NOUN
inlawrev-4065	486	36	and	and	CCONJ
inlawrev-4065	486	37	apartment	apartment	NOUN
inlawrev-4065	486	38	units.^"^	units.^"^	NOUN
inlawrev-4065	486	39	*	*	PROPN
inlawrev-4065	486	40	on	on	ADP
inlawrev-4065	486	41	september	september	PROPN
inlawrev-4065	486	42	13	13	NUM
inlawrev-4065	486	43	,	,	PUNCT
inlawrev-4065	486	44	2001	2001	NUM
inlawrev-4065	486	45	,	,	PUNCT
inlawrev-4065	486	46	a	a	DET
inlawrev-4065	486	47	fire	fire	NOUN
inlawrev-4065	486	48	severely	severely	ADV
inlawrev-4065	486	49	damaged	damage	VERB
inlawrev-4065	486	50	the	the	DET
inlawrev-4065	486	51	building.^"^^	building.^"^^	NOUN
inlawrev-4065	486	52	for	for	ADP
inlawrev-4065	486	53	the	the	DET
inlawrev-4065	486	54	2001	2001	NUM
inlawrev-4065	486	55	tax	tax	NOUN
inlawrev-4065	486	56	year	year	NOUN
inlawrev-4065	486	57	,	,	PUNCT
inlawrev-4065	486	58	the	the	DET
inlawrev-4065	486	59	assessed	assessed	ADJ
inlawrev-4065	486	60	value	value	NOUN
inlawrev-4065	486	61	of	of	ADP
inlawrev-4065	486	62	curtis	curtis	PROPN
inlawrev-4065	486	63	management	management	NOUN
inlawrev-4065	486	64	's	's	PART
inlawrev-4065	486	65	real	real	ADJ
inlawrev-4065	486	66	property	property	NOUN
inlawrev-4065	486	67	was	be	AUX
inlawrev-4065	486	68	$	$	SYM
inlawrev-4065	486	69	7,270	7,270	NUM
inlawrev-4065	486	70	,	,	PUNCT
inlawrev-4065	486	71	but	but	CCONJ
inlawrev-4065	486	72	for	for	ADP
inlawrev-4065	486	73	both	both	PRON
inlawrev-4065	486	74	the	the	DET
inlawrev-4065	486	75	2002	2002	NUM
inlawrev-4065	486	76	and	and	CCONJ
inlawrev-4065	486	77	2003	2003	NUM
inlawrev-4065	486	78	tax	tax	NOUN
inlawrev-4065	486	79	years	year	NOUN
inlawrev-4065	486	80	curtis	curtis	PROPN
inlawrev-4065	486	81	management	management	PROPN
inlawrev-4065	486	82	's	's	PART
inlawrev-4065	486	83	land	land	NOUN
inlawrev-4065	486	84	was	be	AUX
inlawrev-4065	486	85	assessed	assess	VERB
inlawrev-4065	486	86	at	at	ADP
inlawrev-4065	486	87	$	$	SYM
inlawrev-4065	486	88	33,700.^"*^	33,700.^"*^	NUM
inlawrev-4065	486	89	curtis	curtis	PROPN
inlawrev-4065	486	90	management	management	NOUN
inlawrev-4065	486	91	challenged	challenge	VERB
inlawrev-4065	486	92	the	the	DET
inlawrev-4065	486	93	assessed	assessed	ADJ
inlawrev-4065	486	94	values	value	NOUN
inlawrev-4065	486	95	by	by	ADP
inlawrev-4065	486	96	filing	file	VERB
inlawrev-4065	486	97	petitions	petition	NOUN
inlawrev-4065	486	98	for	for	ADP
inlawrev-4065	486	99	correction	correction	NOUN
inlawrev-4065	486	100	of	of	ADP
inlawrev-4065	486	101	error	error	NOUN
inlawrev-4065	486	102	,	,	PUNCT
inlawrev-4065	486	103	first	first	ADV
inlawrev-4065	486	104	with	with	ADP
inlawrev-4065	486	105	the	the	DET
inlawrev-4065	486	106	lake	lake	PROPN
inlawrev-4065	486	107	county	county	PROPN
inlawrev-4065	486	108	ptaboa	ptaboa	NOUN
inlawrev-4065	486	109	,	,	PUNCT
inlawrev-4065	486	110	and	and	CCONJ
inlawrev-4065	486	111	then	then	ADV
inlawrev-4065	486	112	with	with	ADP
inlawrev-4065	486	113	the	the	DET
inlawrev-4065	486	114	ibtr.^^^	ibtr.^^^	PROPN
inlawrev-4065	486	115	the	the	DET
inlawrev-4065	486	116	ibtr	ibtr	VERB
inlawrev-4065	486	117	held	hold	VERB
inlawrev-4065	486	118	a	a	DET
inlawrev-4065	486	119	hearing	hearing	NOUN
inlawrev-4065	486	120	on	on	ADP
inlawrev-4065	486	121	curtis	curtis	PROPN
inlawrev-4065	486	122	management	management	NOUN
inlawrev-4065	486	123	's	's	PART
inlawrev-4065	486	124	petition	petition	NOUN
inlawrev-4065	486	125	,	,	PUNCT
inlawrev-4065	486	126	but	but	CCONJ
inlawrev-4065	486	127	neither	neither	CCONJ
inlawrev-4065	486	128	the	the	DET
inlawrev-4065	486	129	lake	lake	PROPN
inlawrev-4065	486	130	county	county	PROPN
inlawrev-4065	486	131	assessor	assessor	NOUN
inlawrev-4065	486	132	nor	nor	CCONJ
inlawrev-4065	486	133	anyone	anyone	PRON
inlawrev-4065	486	134	one	one	NUM
inlawrev-4065	486	135	representing	represent	VERB
inlawrev-4065	486	136	the	the	DET
inlawrev-4065	486	137	assessor	assessor	NOUN
inlawrev-4065	486	138	appeared	appear	VERB
inlawrev-4065	486	139	at	at	ADP
inlawrev-4065	486	140	the	the	DET
inlawrev-4065	486	141	hearing.^"^^	hearing.^"^^	NOUN
inlawrev-4065	486	142	throughout	throughout	ADP
inlawrev-4065	486	143	the	the	DET
inlawrev-4065	486	144	hearing	hearing	NOUN
inlawrev-4065	486	145	,	,	PUNCT
inlawrev-4065	486	146	curtis	curtis	PROPN
inlawrev-4065	486	147	management	management	PROPN
inlawrev-4065	486	148	argued	argue	VERB
inlawrev-4065	486	149	that	that	SCONJ
inlawrev-4065	486	150	its	its	PRON
inlawrev-4065	486	151	assessments	assessment	NOUN
inlawrev-4065	486	152	should	should	AUX
inlawrev-4065	486	153	be	be	AUX
inlawrev-4065	486	154	adjusted	adjust	VERB
inlawrev-4065	486	155	to	to	PART
inlawrev-4065	486	156	reflect	reflect	VERB
inlawrev-4065	486	157	its	its	PRON
inlawrev-4065	486	158	"	"	PUNCT
inlawrev-4065	486	159	property	property	NOUN
inlawrev-4065	486	160	's	's	PART
inlawrev-4065	486	161	loss	loss	NOUN
inlawrev-4065	486	162	in	in	ADP
inlawrev-4065	486	163	value	value	NOUN
inlawrev-4065	486	164	due	due	ADP
inlawrev-4065	486	165	to	to	ADP
inlawrev-4065	486	166	both	both	CCONJ
inlawrev-4065	486	167	the	the	DET
inlawrev-4065	486	168	presence	presence	NOUN
inlawrev-4065	486	169	of	of	ADP
inlawrev-4065	486	170	obsolescence	obsolescence	NOUN
inlawrev-4065	486	171	in	in	ADP
inlawrev-4065	486	172	his	his	PRON
inlawrev-4065	486	173	building	building	NOUN
inlawrev-4065	486	174	and	and	CCONJ
inlawrev-4065	486	175	the	the	DET
inlawrev-4065	486	176	various	various	ADJ
inlawrev-4065	486	177	abnormalities	abnormality	NOUN
inlawrev-4065	486	178	that	that	PRON
inlawrev-4065	486	179	had	have	AUX
inlawrev-4065	486	180	impacted	impact	VERB
inlawrev-4065	486	181	his	his	PRON
inlawrev-4065	486	182	land	land	NOUN
inlawrev-4065	486	183	.	.	PUNCT
inlawrev-4065	487	1	"^"^^	"^"^^	PUNCT
inlawrev-4065	488	1	the	the	DET
inlawrev-4065	488	2	ibtr	ibtr	VERB
inlawrev-4065	488	3	timely	timely	ADV
inlawrev-4065	488	4	issued	issue	VERB
inlawrev-4065	488	5	its	its	PRON
inlawrev-4065	488	6	final	final	ADJ
inlawrev-4065	488	7	determination	determination	NOUN
inlawrev-4065	488	8	in	in	ADP
inlawrev-4065	488	9	which	which	PRON
inlawrev-4065	488	10	it	it	PRON
inlawrev-4065	488	11	concluded	conclude	VERB
inlawrev-4065	488	12	that	that	SCONJ
inlawrev-4065	488	13	curtis	curtis	PROPN
inlawrev-4065	488	14	management	management	NOUN
inlawrev-4065	488	15	"	"	PUNCT
inlawrev-4065	488	16	failed	fail	VERB
inlawrev-4065	488	17	to	to	PART
inlawrev-4065	488	18	demonstrate	demonstrate	VERB
inlawrev-4065	488	19	that	that	SCONJ
inlawrev-4065	488	20	his	his	PRON
inlawrev-4065	488	21	building	building	NOUN
inlawrev-4065	488	22	was	be	AUX
inlawrev-4065	488	23	entitled	entitle	VERB
inlawrev-4065	488	24	to	to	ADP
inlawrev-4065	488	25	an	an	DET
inlawrev-4065	488	26	obsolescence	obsolescence	NOUN
inlawrev-4065	488	27	adjustment	adjustment	NOUN
inlawrev-4065	488	28	or	or	CCONJ
inlawrev-4065	488	29	that	that	SCONJ
inlawrev-4065	488	30	his	his	PRON
inlawrev-4065	488	31	land	land	NOUN
inlawrev-4065	488	32	was	be	AUX
inlawrev-4065	488	33	entitled	entitle	VERB
inlawrev-4065	488	34	to	to	ADP
inlawrev-4065	488	35	an	an	DET
inlawrev-4065	488	36	influence	influence	NOUN
inlawrev-4065	488	37	factor	factor	NOUN
inlawrev-4065	488	38	adjustment	adjustment	NOUN
inlawrev-4065	488	39	.	.	PUNCT
inlawrev-4065	489	1	"	"	PUNCT
inlawrev-4065	489	2	^"^^	^"^^	NOUN
inlawrev-4065	489	3	on	on	ADP
inlawrev-4065	489	4	appeal	appeal	NOUN
inlawrev-4065	489	5	to	to	ADP
inlawrev-4065	489	6	the	the	DET
inlawrev-4065	489	7	tax	tax	NOUN
inlawrev-4065	489	8	court	court	NOUN
inlawrev-4065	489	9	,	,	PUNCT
inlawrev-4065	489	10	the	the	DET
inlawrev-4065	489	11	court	court	NOUN
inlawrev-4065	489	12	identified	identify	VERB
inlawrev-4065	489	13	two	two	NUM
inlawrev-4065	489	14	major	major	ADJ
inlawrev-4065	489	15	issues	issue	NOUN
inlawrev-4065	489	16	:	:	PUNCT
inlawrev-4065	489	17	whether	whether	SCONJ
inlawrev-4065	489	18	or	or	CCONJ
inlawrev-4065	489	19	not	not	PART
inlawrev-4065	489	20	curtis	curtis	PROPN
inlawrev-4065	489	21	management	management	NOUN
inlawrev-4065	489	22	's	's	PART
inlawrev-4065	489	23	procedural	procedural	ADJ
inlawrev-4065	489	24	due	due	ADJ
inlawrev-4065	489	25	process	process	NOUN
inlawrev-4065	489	26	rights	right	NOUN
inlawrev-4065	489	27	were	be	AUX
inlawrev-4065	489	28	violated	violate	VERB
inlawrev-4065	489	29	during	during	ADP
inlawrev-4065	489	30	the	the	DET
inlawrev-4065	489	31	administrative	administrative	ADJ
inlawrev-4065	489	32	process	process	NOUN
inlawrev-4065	489	33	;	;	PUNCT
inlawrev-4065	489	34	and	and	CCONJ
inlawrev-4065	489	35	whether	whether	SCONJ
inlawrev-4065	489	36	or	or	CCONJ
inlawrev-4065	489	37	not	not	PART
inlawrev-4065	489	38	the	the	DET
inlawrev-4065	489	39	ibtr	ibtr	VERB
inlawrev-4065	489	40	improperly	improperly	ADV
inlawrev-4065	489	41	made	make	VERB
inlawrev-4065	489	42	its	its	PRON
inlawrev-4065	489	43	final	final	ADJ
inlawrev-4065	489	44	determination.^"^^	determination.^"^^	NOUN
inlawrev-4065	489	45	on	on	ADP
inlawrev-4065	489	46	the	the	DET
inlawrev-4065	489	47	issue	issue	NOUN
inlawrev-4065	489	48	ofwhether	ofwhether	ADV
inlawrev-4065	489	49	or	or	CCONJ
inlawrev-4065	489	50	not	not	PART
inlawrev-4065	489	51	curtis	curtis	PROPN
inlawrev-4065	489	52	management	management	NOUN
inlawrev-4065	489	53	's	's	PART
inlawrev-4065	489	54	due	due	ADJ
inlawrev-4065	489	55	process	process	NOUN
inlawrev-4065	489	56	rights	right	NOUN
inlawrev-4065	489	57	were	be	AUX
inlawrev-4065	489	58	violated	violate	VERB
inlawrev-4065	489	59	,	,	PUNCT
inlawrev-4065	489	60	curtis	curtis	PROPN
inlawrev-4065	489	61	management	management	PROPN
inlawrev-4065	489	62	claimed	claim	VERB
inlawrev-4065	489	63	that	that	SCONJ
inlawrev-4065	489	64	the	the	DET
inlawrev-4065	489	65	alj	alj	PROPN
inlawrev-4065	489	66	"	"	PUNCT
inlawrev-4065	489	67	who	who	PRON
inlawrev-4065	489	68	conducted	conduct	VERB
inlawrev-4065	489	69	the	the	DET
inlawrev-4065	489	70	administrative	administrative	ADJ
inlawrev-4065	489	71	hearing	hearing	NOUN
inlawrev-4065	489	72	imposed	impose	VERB
inlawrev-4065	489	73	an	an	DET
inlawrev-4065	489	74	unreasonable	unreasonable	ADJ
inlawrev-4065	489	75	time	time	NOUN
inlawrev-4065	489	76	restraint	restraint	NOUN
inlawrev-4065	489	77	on	on	ADP
inlawrev-4065	489	78	the	the	DET
inlawrev-4065	489	79	hearing	hearing	NOUN
inlawrev-4065	489	80	,	,	PUNCT
inlawrev-4065	489	81	"	"	PUNCT
inlawrev-4065	489	82	and	and	CCONJ
inlawrev-4065	489	83	that	that	SCONJ
inlawrev-4065	489	84	the	the	DET
inlawrev-4065	489	85	ibtr	ibtr	NOUN
inlawrev-4065	489	86	did	do	AUX
inlawrev-4065	489	87	not	not	PART
inlawrev-4065	489	88	"	"	PUNCT
inlawrev-4065	489	89	submit	submit	VERB
inlawrev-4065	489	90	or	or	CCONJ
inlawrev-4065	489	91	transcribe	transcribe	VERB
inlawrev-4065	489	92	the	the	DET
inlawrev-4065	489	93	audio	audio	ADJ
inlawrev-4065	489	94	tape	tape	NOUN
inlawrev-4065	489	95	recordings	recording	NOUN
inlawrev-4065	489	96	"	"	PUNCT
inlawrev-4065	489	97	admitted	admit	VERB
inlawrev-4065	489	98	into	into	ADP
inlawrev-4065	489	99	evidence	evidence	NOUN
inlawrev-4065	489	100	during	during	ADP
inlawrev-4065	489	101	the	the	DET
inlawrev-4065	489	102	administrative	administrative	ADJ
inlawrev-4065	489	103	hearing.^"*^	hearing.^"*^	NOUN
inlawrev-4065	489	104	but	but	CCONJ
inlawrev-4065	489	105	the	the	DET
inlawrev-4065	489	106	court	court	NOUN
inlawrev-4065	489	107	found	find	VERB
inlawrev-4065	489	108	that	that	SCONJ
inlawrev-4065	489	109	curtis	curtis	PROPN
inlawrev-4065	489	110	management	management	NOUN
inlawrev-4065	489	111	was	be	AUX
inlawrev-4065	489	112	the	the	DET
inlawrev-4065	489	113	only	only	ADJ
inlawrev-4065	489	114	party	party	NOUN
inlawrev-4065	489	115	that	that	PRON
inlawrev-4065	489	116	appeared	appear	VERB
inlawrev-4065	489	117	for	for	ADP
inlawrev-4065	489	118	the	the	DET
inlawrev-4065	489	119	administrative	administrative	ADJ
inlawrev-4065	489	120	hearing	hearing	NOUN
inlawrev-4065	489	121	and	and	CCONJ
inlawrev-4065	489	122	that	that	SCONJ
inlawrev-4065	489	123	the	the	DET
inlawrev-4065	489	124	alj	alj	PROPN
inlawrev-4065	489	125	had	have	AUX
inlawrev-4065	489	126	provided	provide	VERB
inlawrev-4065	489	127	more	more	ADJ
inlawrev-4065	489	128	than	than	ADP
inlawrev-4065	489	129	enough	enough	ADJ
inlawrev-4065	489	130	time	time	NOUN
inlawrev-4065	489	131	for	for	SCONJ
inlawrev-4065	489	132	curtis	curtis	PROPN
inlawrev-4065	489	133	management	management	NOUN
inlawrev-4065	489	134	to	to	PART
inlawrev-4065	489	135	present	present	VERB
inlawrev-4065	489	136	its	its	PRON
inlawrev-4065	489	137	case.^^^	case.^^^	PROPN
inlawrev-4065	489	138	furthermore	furthermore	ADV
inlawrev-4065	489	139	,	,	PUNCT
inlawrev-4065	489	140	the	the	DET
inlawrev-4065	489	141	court	court	NOUN
inlawrev-4065	489	142	found	find	VERB
inlawrev-4065	489	143	that	that	SCONJ
inlawrev-4065	489	144	the	the	DET
inlawrev-4065	489	145	ibtr	ibtr	NOUN
inlawrev-4065	489	146	did	do	AUX
inlawrev-4065	489	147	not	not	PART
inlawrev-4065	489	148	have	have	VERB
inlawrev-4065	489	149	a	a	DET
inlawrev-4065	489	150	duty	duty	NOUN
inlawrev-4065	489	151	to	to	PART
inlawrev-4065	489	152	transcribe	transcribe	VERB
inlawrev-4065	489	153	the	the	DET
inlawrev-4065	489	154	audiotapes	audiotape	NOUN
inlawrev-4065	489	155	that	that	PRON
inlawrev-4065	489	156	were	be	AUX
inlawrev-4065	489	157	submitted	submit	VERB
inlawrev-4065	489	158	into	into	ADP
inlawrev-4065	489	159	evidence.^^^	evidence.^^^	PROPN
inlawrev-4065	489	160	whether	whether	SCONJ
inlawrev-4065	489	161	or	or	CCONJ
inlawrev-4065	489	162	not	not	PART
inlawrev-4065	489	163	the	the	DET
inlawrev-4065	489	164	ibtr	ibtr	VERB
inlawrev-4065	489	165	's	's	PART
inlawrev-4065	489	166	final	final	ADJ
inlawrev-4065	489	167	determination	determination	NOUN
inlawrev-4065	489	168	was	be	AUX
inlawrev-4065	489	169	improper	improper	ADJ
inlawrev-4065	489	170	,	,	PUNCT
inlawrev-4065	489	171	the	the	DET
inlawrev-4065	489	172	court	court	NOUN
inlawrev-4065	489	173	found	find	VERB
inlawrev-4065	489	174	that	that	SCONJ
inlawrev-4065	489	175	the	the	DET
inlawrev-4065	489	176	evidence	evidence	NOUN
inlawrev-4065	489	177	presented	present	VERB
inlawrev-4065	489	178	by	by	ADP
inlawrev-4065	489	179	curtis	curtis	PROPN
inlawrev-4065	489	180	management	management	NOUN
inlawrev-4065	489	181	was	be	AUX
inlawrev-4065	489	182	insufficient	insufficient	ADJ
inlawrev-4065	489	183	to	to	PART
inlawrev-4065	489	184	demonstrate	demonstrate	VERB
inlawrev-4065	489	185	that	that	SCONJ
inlawrev-4065	489	186	the	the	DET
inlawrev-4065	489	187	parcel	parcel	NOUN
inlawrev-4065	489	188	in	in	ADP
inlawrev-4065	489	189	question	question	NOUN
inlawrev-4065	489	190	should	should	AUX
inlawrev-4065	489	191	have	have	AUX
inlawrev-4065	489	192	received	receive	VERB
inlawrev-4065	489	193	an	an	DET
inlawrev-4065	489	194	obsolescence	obsolescence	NOUN
inlawrev-4065	489	195	240	240	NUM
inlawrev-4065	489	196	.	.	PUNCT
inlawrev-4065	490	1	i	i	PRON
inlawrev-4065	490	2	d.	d.	PROPN
inlawrev-4065	490	3	241	241	NUM
inlawrev-4065	490	4	.	.	PUNCT
inlawrev-4065	491	1	i	i	PRON
inlawrev-4065	491	2	d.	d.	PROPN
inlawrev-4065	491	3	242	242	NUM
inlawrev-4065	491	4	.	.	PUNCT
inlawrev-4065	492	1	i	i	PRON
inlawrev-4065	492	2	d	d	PROPN
inlawrev-4065	492	3	243	243	NUM
inlawrev-4065	492	4	.	.	PUNCT
inlawrev-4065	493	1	i	i	PRON
inlawrev-4065	493	2	d	d	PROPN
inlawrev-4065	493	3	244	244	NUM
inlawrev-4065	493	4	.	.	PUNCT
inlawrev-4065	494	1	i	i	PRON
inlawrev-4065	494	2	d	d	PROPN
inlawrev-4065	494	3	245	245	NUM
inlawrev-4065	494	4	.	.	PUNCT
inlawrev-4065	495	1	i	i	PRON
inlawrev-4065	495	2	d	d	PROPN
inlawrev-4065	495	3	246	246	NUM
inlawrev-4065	495	4	.	.	PUNCT
inlawrev-4065	496	1	i	i	PRON
inlawrev-4065	496	2	d	d	PROPN
inlawrev-4065	496	3	247	247	NUM
inlawrev-4065	496	4	.	.	PUNCT
inlawrev-4065	497	1	i	i	PRON
inlawrev-4065	497	2	d	d	PROPN
inlawrev-4065	497	3	248	248	NUM
inlawrev-4065	497	4	.	.	PUNCT
inlawrev-4065	498	1	/j	/j	INTJ
inlawrev-4065	498	2	.	.	PUNCT
inlawrev-4065	499	1	at*2	at*2	NOUN
inlawrev-4065	499	2	-	-	PUNCT
inlawrev-4065	499	3	3	3	NUM
inlawrev-4065	499	4	.	.	NOUN
inlawrev-4065	499	5	249	249	NUM
inlawrev-4065	499	6	.	.	PUNCT
inlawrev-4065	500	1	/j	/j	NOUN
inlawrev-4065	500	2	.	.	PUNCT
inlawrev-4065	501	1	at*2	at*2	NOUN
inlawrev-4065	501	2	.	.	PUNCT
inlawrev-4065	502	1	250	250	NUM
inlawrev-4065	502	2	.	.	PUNCT
inlawrev-4065	503	1	i	i	PRON
inlawrev-4065	503	2	d	d	PROPN
inlawrev-4065	503	3	251	251	NUM
inlawrev-4065	503	4	.	.	PUNCT
inlawrev-4065	504	1	i	i	PRON
inlawrev-4065	504	2	d	d	PROPN
inlawrev-4065	504	3	2010	2010	NUM
inlawrev-4065	504	4	]	]	PUNCT
inlawrev-4065	504	5	taxation	taxation	NOUN
inlawrev-4065	504	6	1021	1021	NUM
inlawrev-4065	504	7	adjustment	adjustment	NOUN
inlawrev-4065	504	8	or	or	CCONJ
inlawrev-4065	504	9	that	that	SCONJ
inlawrev-4065	504	10	it	it	PRON
inlawrev-4065	504	11	should	should	AUX
inlawrev-4065	504	12	have	have	AUX
inlawrev-4065	504	13	received	receive	VERB
inlawrev-4065	504	14	an	an	DET
inlawrev-4065	504	15	influence	influence	NOUN
inlawrev-4065	504	16	factor	factor	NOUN
inlawrev-4065	504	17	adjustment.^^^	adjustment.^^^	PROPN
inlawrev-4065	504	18	more	more	ADV
inlawrev-4065	504	19	specifically	specifically	ADV
inlawrev-4065	504	20	,	,	PUNCT
inlawrev-4065	504	21	the	the	DET
inlawrev-4065	504	22	court	court	NOUN
inlawrev-4065	504	23	found	find	VERB
inlawrev-4065	504	24	that	that	SCONJ
inlawrev-4065	504	25	curtis	curtis	PROPN
inlawrev-4065	504	26	management	management	NOUN
inlawrev-4065	504	27	needed	need	VERB
inlawrev-4065	504	28	to	to	PART
inlawrev-4065	504	29	demonstrate	demonstrate	VERB
inlawrev-4065	504	30	that	that	SCONJ
inlawrev-4065	504	31	there	there	PRON
inlawrev-4065	504	32	was	be	VERB
inlawrev-4065	504	33	a	a	DET
inlawrev-4065	504	34	specific	specific	ADJ
inlawrev-4065	504	35	link	link	NOUN
inlawrev-4065	504	36	between	between	ADP
inlawrev-4065	504	37	the	the	DET
inlawrev-4065	504	38	"	"	PUNCT
inlawrev-4065	504	39	property	property	NOUN
inlawrev-4065	504	40	's	's	PART
inlawrev-4065	504	41	actual	actual	ADJ
inlawrev-4065	504	42	loss	loss	NOUN
inlawrev-4065	504	43	of	of	ADP
inlawrev-4065	504	44	value	value	NOUN
inlawrev-4065	504	45	and	and	CCONJ
inlawrev-4065	504	46	the	the	DET
inlawrev-4065	504	47	causes	cause	NOUN
inlawrev-4065	504	48	of	of	ADP
inlawrev-4065	504	49	obsolescence	obsolescence	NOUN
inlawrev-4065	504	50	and	and	CCONJ
inlawrev-4065	504	51	negative	negative	ADJ
inlawrev-4065	504	52	influences	influence	NOUN
inlawrev-4065	504	53	.	.	PUNCT
inlawrev-4065	505	1	"^	"^	PART
inlawrev-4065	505	2	"	"	PUNCT
inlawrev-4065	505	3	6	6	NUM
inlawrev-4065	505	4	.	.	PUNCT
inlawrev-4065	505	5	kooshtard	kooshtard	PROPN
inlawrev-4065	505	6	property	property	PROPN
inlawrev-4065	505	7	viii	viii	PROPN
inlawrev-4065	505	8	,	,	PUNCT
inlawrev-4065	505	9	llc	llc	PROPN
inlawrev-4065	505	10	v.	v.	PROPN
inlawrev-4065	505	11	shelby	shelby	PROPN
inlawrev-4065	505	12	county	county	PROPN
inlawrev-4065	505	13	assessor.^^"^—kooshtard	assessor.^^"^—kooshtard	ADJ
inlawrev-4065	505	14	property	property	NOUN
inlawrev-4065	505	15	viii	viii	NOUN
inlawrev-4065	505	16	,	,	PUNCT
inlawrev-4065	505	17	llc	llc	PROPN
inlawrev-4065	505	18	appealed	appeal	VERB
inlawrev-4065	505	19	the	the	DET
inlawrev-4065	505	20	final	final	ADJ
inlawrev-4065	505	21	determination	determination	NOUN
inlawrev-4065	505	22	ofthe	ofthe	NOUN
inlawrev-4065	505	23	ibtr	ibtr	ADJ
inlawrev-4065	505	24	which	which	PRON
inlawrev-4065	505	25	affirmed	affirm	VERB
inlawrev-4065	505	26	the	the	DET
inlawrev-4065	505	27	2002	2002	NUM
inlawrev-4065	505	28	assessment	assessment	NOUN
inlawrev-4065	505	29	of	of	ADP
inlawrev-4065	505	30	its	its	PRON
inlawrev-4065	505	31	real	real	ADJ
inlawrev-4065	505	32	property.^^^	property.^^^	NOUN
inlawrev-4065	505	33	kooshtard	kooshtard	PROPN
inlawrev-4065	505	34	owned	own	VERB
inlawrev-4065	505	35	8.97	8.97	NUM
inlawrev-4065	505	36	acres	acre	NOUN
inlawrev-4065	505	37	ofland	ofland	ADJ
inlawrev-4065	505	38	along	along	ADP
inlawrev-4065	505	39	state	state	NOUN
inlawrev-4065	505	40	road	road	NOUN
inlawrev-4065	505	41	44	44	NUM
inlawrev-4065	505	42	in	in	ADP
inlawrev-4065	505	43	shelbyville	shelbyville	PROPN
inlawrev-4065	505	44	,	,	PUNCT
inlawrev-4065	505	45	indiana.^^^	indiana.^^^	PROPN
inlawrev-4065	505	46	in	in	ADP
inlawrev-4065	505	47	march	march	PROPN
inlawrev-4065	505	48	2002	2002	NUM
inlawrev-4065	505	49	,	,	PUNCT
inlawrev-4065	505	50	kooshtard	kooshtard	PROPN
inlawrev-4065	505	51	'	'	PUNCT
inlawrev-4065	505	52	s	s	PART
inlawrev-4065	505	53	land	land	NOUN
inlawrev-4065	505	54	was	be	AUX
inlawrev-4065	505	55	assigned	assign	VERB
inlawrev-4065	505	56	an	an	DET
inlawrev-4065	505	57	assessed	assessed	ADJ
inlawrev-4065	505	58	value	value	NOUN
inlawrev-4065	505	59	of	of	ADP
inlawrev-4065	505	60	$	$	SYM
inlawrev-4065	505	61	1,047,000.^^^	1,047,000.^^^	NUM
inlawrev-4065	505	62	in	in	ADP
inlawrev-4065	505	63	arriving	arrive	VERB
inlawrev-4065	505	64	at	at	ADP
inlawrev-4065	505	65	this	this	DET
inlawrev-4065	505	66	assessed	assess	VERB
inlawrev-4065	505	67	value	value	NOUN
inlawrev-4065	505	68	,	,	PUNCT
inlawrev-4065	505	69	the	the	DET
inlawrev-4065	505	70	addison	addison	PROPN
inlawrev-4065	505	71	township	township	PROPN
inlawrev-4065	505	72	assessor	assessor	NOUN
inlawrev-4065	505	73	designated	designate	VERB
inlawrev-4065	505	74	one	one	NUM
inlawrev-4065	505	75	acre	acre	NOUN
inlawrev-4065	505	76	as	as	ADP
inlawrev-4065	505	77	"	"	PUNCT
inlawrev-4065	505	78	primary	primary	ADJ
inlawrev-4065	505	79	"	"	PUNCT
inlawrev-4065	505	80	giving	give	VERB
inlawrev-4065	505	81	it	it	PRON
inlawrev-4065	505	82	a	a	DET
inlawrev-4065	505	83	base	base	NOUN
inlawrev-4065	505	84	rate	rate	NOUN
inlawrev-4065	505	85	value	value	NOUN
inlawrev-4065	505	86	of	of	ADP
inlawrev-4065	505	87	$	$	SYM
inlawrev-4065	505	88	250,000	250,000	NUM
inlawrev-4065	505	89	;	;	PUNCT
inlawrev-4065	505	90	the	the	DET
inlawrev-4065	505	91	remaining	remain	VERB
inlawrev-4065	505	92	7.97	7.97	NUM
inlawrev-4065	505	93	acres	acre	NOUN
inlawrev-4065	505	94	were	be	AUX
inlawrev-4065	505	95	designated	designate	VERB
inlawrev-4065	505	96	"	"	PUNCT
inlawrev-4065	505	97	undeveloped	undeveloped	ADJ
inlawrev-4065	505	98	usable	usable	ADJ
inlawrev-4065	505	99	"	"	PUNCT
inlawrev-4065	505	100	with	with	ADP
inlawrev-4065	505	101	a	a	DET
inlawrev-4065	505	102	base	base	NOUN
inlawrev-4065	505	103	rate	rate	NOUN
inlawrev-4065	505	104	of	of	ADP
inlawrev-4065	505	105	$	$	SYM
inlawrev-4065	505	106	200,000	200,000	NUM
inlawrev-4065	505	107	per	per	ADP
inlawrev-4065	505	108	acre.^^^	acre.^^^	NOUN
inlawrev-4065	505	109	in	in	ADP
inlawrev-4065	505	110	addition	addition	NOUN
inlawrev-4065	505	111	,	,	PUNCT
inlawrev-4065	505	112	the	the	DET
inlawrev-4065	505	113	assessor	assessor	NOUN
inlawrev-4065	505	114	assigned	assign	VERB
inlawrev-4065	505	115	the	the	DET
inlawrev-4065	505	116	undeveloped	undeveloped	ADJ
inlawrev-4065	505	117	but	but	CCONJ
inlawrev-4065	505	118	usable	usable	ADJ
inlawrev-4065	505	119	acreage	acreage	NOUN
inlawrev-4065	505	120	a	a	DET
inlawrev-4065	505	121	fifty	fifty	NUM
inlawrev-4065	505	122	percent	percent	NOUN
inlawrev-4065	505	123	negative	negative	ADJ
inlawrev-4065	505	124	influence	influence	NOUN
inlawrev-4065	505	125	factor.^^^	factor.^^^	PROPN
inlawrev-4065	505	126	kooshtard	kooshtard	PROPN
inlawrev-4065	505	127	assumed	assume	VERB
inlawrev-4065	505	128	that	that	SCONJ
inlawrev-4065	505	129	the	the	DET
inlawrev-4065	505	130	negative	negative	ADJ
inlawrev-4065	505	131	influence	influence	NOUN
inlawrev-4065	505	132	factor	factor	NOUN
inlawrev-4065	505	133	was	be	AUX
inlawrev-4065	505	134	to	to	PART
inlawrev-4065	505	135	account	account	VERB
inlawrev-4065	505	136	for	for	ADP
inlawrev-4065	505	137	the	the	DET
inlawrev-4065	505	138	land	land	NOUN
inlawrev-4065	505	139	's	's	PART
inlawrev-4065	505	140	unique	unique	ADJ
inlawrev-4065	505	141	size	size	NOUN
inlawrev-4065	505	142	and	and	CCONJ
inlawrev-4065	505	143	shape.^^^	shape.^^^	PROPN
inlawrev-4065	505	144	kooshtard	kooshtard	PROPN
inlawrev-4065	505	145	challenged	challenge	VERB
inlawrev-4065	505	146	the	the	DET
inlawrev-4065	505	147	assessment	assessment	NOUN
inlawrev-4065	505	148	with	with	ADP
inlawrev-4065	505	149	the	the	DET
inlawrev-4065	505	150	shelby	shelby	PROPN
inlawrev-4065	505	151	county	county	PROPN
inlawrev-4065	505	152	ptaboa	ptaboa	NOUN
inlawrev-4065	505	153	,	,	PUNCT
inlawrev-4065	505	154	arguing	argue	VERB
inlawrev-4065	505	155	that	that	SCONJ
inlawrev-4065	505	156	the	the	DET
inlawrev-4065	505	157	land	land	NOUN
inlawrev-4065	505	158	's	's	PART
inlawrev-4065	505	159	assessed	assess	VERB
inlawrev-4065	505	160	value	value	NOUN
inlawrev-4065	505	161	should	should	AUX
inlawrev-4065	505	162	be	be	AUX
inlawrev-4065	505	163	reduced	reduce	VERB
inlawrev-4065	505	164	to	to	PART
inlawrev-4065	505	165	account	account	VERB
inlawrev-4065	505	166	for	for	ADP
inlawrev-4065	505	167	the	the	DET
inlawrev-4065	505	168	fact	fact	NOUN
inlawrev-4065	505	169	that	that	SCONJ
inlawrev-4065	505	170	a	a	DET
inlawrev-4065	505	171	power	power	NOUN
inlawrev-4065	505	172	line	line	NOUN
inlawrev-4065	505	173	easement	easement	NOUN
inlawrev-4065	505	174	encumbered	encumber	VERB
inlawrev-4065	505	175	the	the	DET
inlawrev-4065	505	176	land.^^	land.^^	NOUN
inlawrev-4065	505	177	'	'	PUNCT
inlawrev-4065	505	178	the	the	DET
inlawrev-4065	505	179	ptaboa	ptaboa	NOUN
inlawrev-4065	505	180	rejected	reject	VERB
inlawrev-4065	505	181	this	this	DET
inlawrev-4065	505	182	argument	argument	NOUN
inlawrev-4065	505	183	,	,	PUNCT
inlawrev-4065	505	184	and	and	CCONJ
inlawrev-4065	505	185	kooshtard	kooshtard	PROPN
inlawrev-4065	505	186	appealed	appeal	VERB
inlawrev-4065	505	187	its	its	PRON
inlawrev-4065	505	188	assessment	assessment	NOUN
inlawrev-4065	505	189	to	to	ADP
inlawrev-4065	505	190	the	the	DET
inlawrev-4065	505	191	ibtr.^^^	ibtr.^^^	PROPN
inlawrev-4065	505	192	the	the	DET
inlawrev-4065	505	193	ibtr	ibtr	VERB
inlawrev-4065	505	194	conducted	conduct	VERB
inlawrev-4065	505	195	an	an	DET
inlawrev-4065	505	196	administrative	administrative	ADJ
inlawrev-4065	505	197	hearing	hearing	NOUN
inlawrev-4065	505	198	on	on	ADP
inlawrev-4065	505	199	kooshtard	kooshtard	PROPN
inlawrev-4065	505	200	'	'	PART
inlawrev-4065	505	201	s	s	PROPN
inlawrev-4065	505	202	appeal	appeal	NOUN
inlawrev-4065	505	203	in	in	ADP
inlawrev-4065	505	204	a	a	DET
inlawrev-4065	505	205	timely	timely	ADJ
inlawrev-4065	505	206	manner.^^^	manner.^^^	PROPN
inlawrev-4065	505	207	kooshtard	kooshtard	PROPN
inlawrev-4065	505	208	argued	argue	VERB
inlawrev-4065	505	209	to	to	ADP
inlawrev-4065	505	210	the	the	DET
inlawrev-4065	505	211	ibtr	ibtr	ADJ
inlawrev-4065	505	212	that	that	SCONJ
inlawrev-4065	505	213	its	its	PRON
inlawrev-4065	505	214	land	land	NOUN
inlawrev-4065	505	215	was	be	AUX
inlawrev-4065	505	216	entitled	entitle	VERB
inlawrev-4065	505	217	to	to	ADP
inlawrev-4065	505	218	two	two	NUM
inlawrev-4065	505	219	separate	separate	ADJ
inlawrev-4065	505	220	negative	negative	ADJ
inlawrev-4065	505	221	influence	influence	NOUN
inlawrev-4065	505	222	factors	factor	NOUN
inlawrev-4065	505	223	offifty	offifty	VERB
inlawrev-4065	505	224	percent	percent	NOUN
inlawrev-4065	505	225	:	:	PUNCT
inlawrev-4065	505	226	one	one	NUM
inlawrev-4065	505	227	for	for	ADP
inlawrev-4065	505	228	its	its	PRON
inlawrev-4065	505	229	land	land	NOUN
inlawrev-4065	505	230	's	's	PART
inlawrev-4065	505	231	size	size	NOUN
inlawrev-4065	505	232	and	and	CCONJ
inlawrev-4065	505	233	shape	shape	NOUN
inlawrev-4065	505	234	,	,	PUNCT
inlawrev-4065	505	235	and	and	CCONJ
inlawrev-4065	505	236	the	the	DET
inlawrev-4065	505	237	other	other	ADJ
inlawrev-4065	505	238	for	for	ADP
inlawrev-4065	505	239	the	the	DET
inlawrev-4065	505	240	power	power	NOUN
inlawrev-4065	505	241	line	line	NOUN
inlawrev-4065	505	242	easement.^^"^	easement.^^"^	VERB
inlawrev-4065	505	243	the	the	DET
inlawrev-4065	505	244	ibtr	ibtr	VERB
inlawrev-4065	505	245	rejected	reject	VERB
inlawrev-4065	505	246	kooshtard	kooshtard	PROPN
inlawrev-4065	505	247	's	's	PART
inlawrev-4065	505	248	argument.^^^	argument.^^^	PROPN
inlawrev-4065	505	249	on	on	ADP
inlawrev-4065	505	250	appeal	appeal	NOUN
inlawrev-4065	505	251	to	to	ADP
inlawrev-4065	505	252	the	the	DET
inlawrev-4065	505	253	tax	tax	NOUN
inlawrev-4065	505	254	court	court	NOUN
inlawrev-4065	505	255	,	,	PUNCT
inlawrev-4065	505	256	kooshtard	kooshtard	PROPN
inlawrev-4065	505	257	presented	present	VERB
inlawrev-4065	505	258	one	one	NUM
inlawrev-4065	505	259	issue	issue	NOUN
inlawrev-4065	505	260	:	:	PUNCT
inlawrev-4065	505	261	whether	whether	SCONJ
inlawrev-4065	505	262	or	or	CCONJ
inlawrev-4065	505	263	not	not	PART
inlawrev-4065	505	264	the	the	DET
inlawrev-4065	505	265	ibtr	ibtr	VERB
inlawrev-4065	505	266	erred	err	VERB
inlawrev-4065	505	267	in	in	ADP
inlawrev-4065	505	268	affirming	affirm	VERB
inlawrev-4065	505	269	the	the	DET
inlawrev-4065	505	270	application	application	NOUN
inlawrev-4065	505	271	ofonly	ofonly	ADV
inlawrev-4065	505	272	one	one	NUM
inlawrev-4065	505	273	negative	negative	ADJ
inlawrev-4065	505	274	influence	influence	NOUN
inlawrev-4065	505	275	factor	factor	NOUN
inlawrev-4065	505	276	offifty	offifty	VERB
inlawrev-4065	505	277	percent	percent	NOUN
inlawrev-4065	505	278	to	to	ADP
inlawrev-4065	505	279	kooshtard	kooshtard	PROPN
inlawrev-4065	505	280	's	's	PART
inlawrev-4065	505	281	land.^^^	land.^^^	PROPN
inlawrev-4065	505	282	on	on	ADP
inlawrev-4065	505	283	appeal	appeal	NOUN
inlawrev-4065	505	284	,	,	PUNCT
inlawrev-4065	505	285	kooshtard	kooshtard	PROPN
inlawrev-4065	505	286	argued	argue	VERB
inlawrev-4065	505	287	that	that	SCONJ
inlawrev-4065	505	288	the	the	DET
inlawrev-4065	505	289	ibtr	ibtr	NOUN
inlawrev-4065	505	290	,	,	PUNCT
inlawrev-4065	505	291	in	in	ADP
inlawrev-4065	505	292	affirming	affirm	VERB
inlawrev-4065	505	293	the	the	DET
inlawrev-4065	505	294	application	application	NOUN
inlawrev-4065	505	295	of	of	ADP
inlawrev-4065	505	296	one	one	NUM
inlawrev-4065	505	297	negative	negative	ADJ
inlawrev-4065	505	298	influence	influence	NOUN
inlawrev-4065	505	299	factor	factor	NOUN
inlawrev-4065	505	300	offifty	offifty	NOUN
inlawrev-4065	505	301	percent	percent	NOUN
inlawrev-4065	505	302	,	,	PUNCT
inlawrev-4065	505	303	ignored	ignore	VERB
inlawrev-4065	505	304	the	the	DET
inlawrev-4065	505	305	fact	fact	NOUN
inlawrev-4065	505	306	that	that	SCONJ
inlawrev-4065	505	307	local	local	ADJ
inlawrev-4065	505	308	assessing	assess	VERB
inlawrev-4065	505	309	officials	official	NOUN
inlawrev-4065	505	310	actually	actually	ADV
inlawrev-4065	505	311	approved	approve	VERB
inlawrev-4065	505	312	the	the	DET
inlawrev-4065	505	313	application	application	NOUN
inlawrev-4065	505	314	of	of	ADP
inlawrev-4065	505	315	two	two	NUM
inlawrev-4065	505	316	negative	negative	ADJ
inlawrev-4065	505	317	influence	influence	NOUN
inlawrev-4065	505	318	factors	factor	NOUN
inlawrev-4065	505	319	of	of	ADP
inlawrev-4065	505	320	252	252	NUM
inlawrev-4065	505	321	.	.	PUNCT
inlawrev-4065	506	1	i	i	PRON
inlawrev-4065	506	2	d.	d.	VERB
inlawrev-4065	506	3	at	at	ADP
inlawrev-4065	506	4	*	*	PROPN
inlawrev-4065	506	5	4	4	NUM
inlawrev-4065	506	6	.	.	NUM
inlawrev-4065	506	7	253	253	NUM
inlawrev-4065	506	8	.	.	PUNCT
inlawrev-4065	507	1	i	i	PRON
inlawrev-4065	507	2	d	d	PROPN
inlawrev-4065	507	3	254	254	NUM
inlawrev-4065	507	4	.	.	PUNCT
inlawrev-4065	508	1	902	902	NUM
inlawrev-4065	508	2	n.e.2d	n.e.2d	NOUN
inlawrev-4065	508	3	913	913	NUM
inlawrev-4065	508	4	(	(	PUNCT
inlawrev-4065	508	5	ind	ind	NOUN
inlawrev-4065	508	6	.	.	PUNCT
inlawrev-4065	509	1	t.c	t.c	PROPN
inlawrev-4065	509	2	.	.	PROPN
inlawrev-4065	509	3	2009	2009	NUM
inlawrev-4065	509	4	)	)	PUNCT
inlawrev-4065	509	5	.	.	PUNCT
inlawrev-4065	510	1	255	255	NUM
inlawrev-4065	510	2	.	.	X
inlawrev-4065	510	3	mat	mat	PROPN
inlawrev-4065	510	4	913	913	NUM
inlawrev-4065	510	5	.	.	X
inlawrev-4065	510	6	256	256	NUM
inlawrev-4065	510	7	.	.	X
inlawrev-4065	510	8	mat	mat	NOUN
inlawrev-4065	510	9	914	914	NUM
inlawrev-4065	510	10	.	.	PUNCT
inlawrev-4065	511	1	257	257	NUM
inlawrev-4065	511	2	.	.	PUNCT
inlawrev-4065	512	1	i	i	PRON
inlawrev-4065	512	2	d	d	PROPN
inlawrev-4065	512	3	258	258	NUM
inlawrev-4065	512	4	.	.	PUNCT
inlawrev-4065	513	1	i	i	PRON
inlawrev-4065	513	2	d	d	PROPN
inlawrev-4065	513	3	259	259	NUM
inlawrev-4065	513	4	.	.	PUNCT
inlawrev-4065	514	1	i	i	PRON
inlawrev-4065	514	2	d	d	PROPN
inlawrev-4065	514	3	260	260	NUM
inlawrev-4065	514	4	.	.	PUNCT
inlawrev-4065	515	1	i	i	PRON
inlawrev-4065	515	2	d	d	PROPN
inlawrev-4065	515	3	261	261	NUM
inlawrev-4065	515	4	.	.	PUNCT
inlawrev-4065	516	1	i	i	PRON
inlawrev-4065	516	2	d.	d.	PROPN
inlawrev-4065	516	3	262	262	NUM
inlawrev-4065	516	4	.	.	PUNCT
inlawrev-4065	517	1	i	i	PRON
inlawrev-4065	517	2	d	d	PROPN
inlawrev-4065	517	3	263	263	NUM
inlawrev-4065	517	4	.	.	PUNCT
inlawrev-4065	518	1	i	i	PRON
inlawrev-4065	518	2	d	d	PROPN
inlawrev-4065	518	3	264	264	NUM
inlawrev-4065	518	4	.	.	PUNCT
inlawrev-4065	519	1	i	i	PRON
inlawrev-4065	519	2	d	d	PROPN
inlawrev-4065	519	3	265	265	NUM
inlawrev-4065	519	4	.	.	PUNCT
inlawrev-4065	520	1	i	i	PRON
inlawrev-4065	520	2	d	d	PROPN
inlawrev-4065	520	3	266	266	NUM
inlawrev-4065	520	4	.	.	PUNCT
inlawrev-4065	521	1	i	i	PRON
inlawrev-4065	521	2	d	d	PROPN
inlawrev-4065	521	3	1022	1022	NUM
inlawrev-4065	521	4	indiana	indiana	PROPN
inlawrev-4065	521	5	law	law	PROPN
inlawrev-4065	521	6	review	review	NOUN
inlawrev-4065	522	1	[	[	X
inlawrev-4065	522	2	vol	vol	NOUN
inlawrev-4065	522	3	.	.	PUNCT
inlawrev-4065	523	1	43:999	43:999	NUM
inlawrev-4065	523	2	fifty	fifty	NUM
inlawrev-4065	523	3	percent.^^^	percent.^^^	NOUN
inlawrev-4065	523	4	the	the	DET
inlawrev-4065	523	5	court	court	NOUN
inlawrev-4065	523	6	found	find	VERB
inlawrev-4065	523	7	the	the	DET
inlawrev-4065	523	8	administrative	administrative	ADJ
inlawrev-4065	523	9	record	record	NOUN
inlawrev-4065	523	10	clear	clear	ADJ
inlawrev-4065	523	11	on	on	ADP
inlawrev-4065	523	12	the	the	DET
inlawrev-4065	523	13	point	point	NOUN
inlawrev-4065	523	14	that	that	SCONJ
inlawrev-4065	523	15	the	the	DET
inlawrev-4065	523	16	negative	negative	ADJ
inlawrev-4065	523	17	influence	influence	NOUN
inlawrev-4065	523	18	factor	factor	NOUN
inlawrev-4065	523	19	adjustment	adjustment	NOUN
inlawrev-4065	523	20	was	be	AUX
inlawrev-4065	523	21	actually	actually	ADV
inlawrev-4065	523	22	based	base	VERB
inlawrev-4065	523	23	on	on	ADP
inlawrev-4065	523	24	the	the	DET
inlawrev-4065	523	25	power	power	NOUN
inlawrev-4065	523	26	line	line	NOUN
inlawrev-4065	523	27	encumbrance.^^^	encumbrance.^^^	PROPN
inlawrev-4065	523	28	furthermore	furthermore	ADV
inlawrev-4065	523	29	,	,	PUNCT
inlawrev-4065	523	30	the	the	DET
inlawrev-4065	523	31	court	court	NOUN
inlawrev-4065	523	32	found	find	VERB
inlawrev-4065	523	33	that	that	SCONJ
inlawrev-4065	523	34	kooshtard	kooshtard	PROPN
inlawrev-4065	523	35	failed	fail	VERB
inlawrev-4065	523	36	to	to	PART
inlawrev-4065	523	37	establish	establish	VERB
inlawrev-4065	523	38	a	a	DET
inlawrev-4065	523	39	direct	direct	ADJ
inlawrev-4065	523	40	link	link	NOUN
inlawrev-4065	523	41	between	between	ADP
inlawrev-4065	523	42	the	the	DET
inlawrev-4065	523	43	unique	unique	ADJ
inlawrev-4065	523	44	size	size	NOUN
inlawrev-4065	523	45	and	and	CCONJ
inlawrev-4065	523	46	shape	shape	NOUN
inlawrev-4065	523	47	of	of	ADP
inlawrev-4065	523	48	the	the	DET
inlawrev-4065	523	49	parcel	parcel	NOUN
inlawrev-4065	523	50	and	and	CCONJ
inlawrev-4065	523	51	a	a	DET
inlawrev-4065	523	52	reduction	reduction	NOUN
inlawrev-4065	523	53	in	in	ADP
inlawrev-4065	523	54	its	its	PRON
inlawrev-4065	523	55	value.^^^	value.^^^	NOUN
inlawrev-4065	523	56	based	base	VERB
inlawrev-4065	523	57	on	on	ADP
inlawrev-4065	523	58	these	these	DET
inlawrev-4065	523	59	findings	finding	NOUN
inlawrev-4065	523	60	,	,	PUNCT
inlawrev-4065	523	61	the	the	DET
inlawrev-4065	523	62	court	court	NOUN
inlawrev-4065	523	63	held	hold	VERB
inlawrev-4065	523	64	that	that	SCONJ
inlawrev-4065	523	65	the	the	DET
inlawrev-4065	523	66	ibtr	ibtr	NOUN
inlawrev-4065	523	67	did	do	AUX
inlawrev-4065	523	68	not	not	PART
inlawrev-4065	523	69	err	err	VERB
inlawrev-4065	523	70	when	when	SCONJ
inlawrev-4065	523	71	it	it	PRON
inlawrev-4065	523	72	held	hold	VERB
inlawrev-4065	523	73	that	that	SCONJ
inlawrev-4065	523	74	kooshtard	kooshtard	PROPN
inlawrev-4065	523	75	was	be	AUX
inlawrev-4065	523	76	not	not	PART
inlawrev-4065	523	77	entitled	entitle	VERB
inlawrev-4065	523	78	to	to	ADP
inlawrev-4065	523	79	a	a	DET
inlawrev-4065	523	80	second	second	ADJ
inlawrev-4065	523	81	negative	negative	ADJ
inlawrev-4065	523	82	influence	influence	NOUN
inlawrev-4065	523	83	factor	factor	NOUN
inlawrev-4065	523	84	of	of	ADP
inlawrev-4065	523	85	fifty	fifty	NUM
inlawrev-4065	523	86	percent	percent	NOUN
inlawrev-4065	523	87	due	due	ADP
inlawrev-4065	523	88	to	to	ADP
inlawrev-4065	523	89	the	the	DET
inlawrev-4065	523	90	land	land	NOUN
inlawrev-4065	523	91	's	's	PART
inlawrev-4065	523	92	size	size	NOUN
inlawrev-4065	523	93	and	and	CCONJ
inlawrev-4065	523	94	shape.^^^	shape.^^^	PROPN
inlawrev-4065	523	95	7	7	NUM
inlawrev-4065	523	96	.	.	PUNCT
inlawrev-4065	523	97	barker	barker	PROPN
inlawrev-4065	524	1	v.	v.	PROPN
inlawrev-4065	524	2	johnson	johnson	PROPN
inlawrev-4065	524	3	county	county	PROPN
inlawrev-4065	524	4	assessor.^^^—susan	assessor.^^^—susan	PROPN
inlawrev-4065	524	5	barker	barker	PROPN
inlawrev-4065	524	6	challenged	challenge	VERB
inlawrev-4065	524	7	the	the	DET
inlawrev-4065	524	8	final	final	ADJ
inlawrev-4065	524	9	determination	determination	NOUN
inlawrev-4065	524	10	of	of	ADP
inlawrev-4065	524	11	the	the	DET
inlawrev-4065	524	12	ibtr	ibtr	ADJ
inlawrev-4065	524	13	with	with	ADP
inlawrev-4065	524	14	regard	regard	NOUN
inlawrev-4065	524	15	to	to	ADP
inlawrev-4065	524	16	the	the	DET
inlawrev-4065	524	17	assessment	assessment	NOUN
inlawrev-4065	524	18	of	of	ADP
inlawrev-4065	524	19	her	her	PRON
inlawrev-4065	524	20	real	real	ADJ
inlawrev-4065	524	21	property	property	NOUN
inlawrev-4065	524	22	for	for	ADP
inlawrev-4065	524	23	the	the	DET
inlawrev-4065	524	24	2002	2002	NUM
inlawrev-4065	524	25	tax	tax	NOUN
inlawrev-4065	524	26	year.^''^	year.^''^	ADP
inlawrev-4065	524	27	the	the	DET
inlawrev-4065	524	28	property	property	NOUN
inlawrev-4065	524	29	in	in	ADP
inlawrev-4065	524	30	question	question	NOUN
inlawrev-4065	524	31	was	be	AUX
inlawrev-4065	524	32	located	locate	VERB
inlawrev-4065	524	33	on	on	ADP
inlawrev-4065	524	34	u.s	u.s	PROPN
inlawrev-4065	524	35	.	.	PROPN
inlawrev-4065	524	36	highway	highway	NOUN
inlawrev-4065	524	37	31	31	NUM
inlawrev-4065	524	38	in	in	ADP
inlawrev-4065	524	39	edinburgh	edinburgh	PROPN
inlawrev-4065	524	40	,	,	PUNCT
inlawrev-4065	524	41	indiana	indiana	PROPN
inlawrev-4065	524	42	,	,	PUNCT
inlawrev-4065	524	43	and	and	CCONJ
inlawrev-4065	524	44	included	include	VERB
inlawrev-4065	524	45	four	four	NUM
inlawrev-4065	524	46	industrial	industrial	ADJ
inlawrev-4065	524	47	warehouse	warehouse	NOUN
inlawrev-4065	524	48	buildings.^^^	buildings.^^^	NOUN
inlawrev-4065	524	49	for	for	ADP
inlawrev-4065	524	50	the	the	DET
inlawrev-4065	524	51	2002	2002	NUM
inlawrev-4065	524	52	tax	tax	NOUN
inlawrev-4065	524	53	year	year	NOUN
inlawrev-4065	524	54	,	,	PUNCT
inlawrev-4065	524	55	the	the	DET
inlawrev-4065	524	56	johnson	johnson	PROPN
inlawrev-4065	524	57	county	county	PROPN
inlawrev-4065	524	58	assessor	assessor	NOUN
inlawrev-4065	524	59	valued	value	VERB
inlawrev-4065	524	60	one	one	NUM
inlawrev-4065	524	61	of	of	ADP
inlawrev-4065	524	62	the	the	DET
inlawrev-4065	524	63	warehouses	warehouse	NOUN
inlawrev-4065	524	64	using	use	VERB
inlawrev-4065	524	65	the	the	DET
inlawrev-4065	524	66	general	general	ADJ
inlawrev-4065	524	67	commercial	commercial	ADJ
inlawrev-4065	524	68	industrial	industrial	ADJ
inlawrev-4065	524	69	light	light	NOUN
inlawrev-4065	524	70	warehouse	warehouse	NOUN
inlawrev-4065	524	71	model	model	NOUN
inlawrev-4065	524	72	for	for	ADP
inlawrev-4065	524	73	valuing	value	VERB
inlawrev-4065	524	74	improvements	improvement	NOUN
inlawrev-4065	524	75	and	and	CCONJ
inlawrev-4065	524	76	assigned	assign	VERB
inlawrev-4065	524	77	it	it	PRON
inlawrev-4065	524	78	a	a	DET
inlawrev-4065	524	79	d-1	d-1	NOUN
inlawrev-4065	524	80	grade.^^"^	grade.^^"^	PROPN
inlawrev-4065	524	81	barker	barker	PROPN
inlawrev-4065	524	82	appealed	appeal	VERB
inlawrev-4065	524	83	this	this	DET
inlawrev-4065	524	84	assessment	assessment	NOUN
inlawrev-4065	524	85	to	to	ADP
inlawrev-4065	524	86	the	the	DET
inlawrev-4065	524	87	johnson	johnson	PROPN
inlawrev-4065	524	88	county	county	PROPN
inlawrev-4065	524	89	ptaboa	ptaboa	NOUN
inlawrev-4065	524	90	and	and	CCONJ
inlawrev-4065	524	91	later	later	ADV
inlawrev-4065	524	92	to	to	ADP
inlawrev-4065	524	93	the	the	DET
inlawrev-4065	524	94	ibtr.^^^	ibtr.^^^	PROPN
inlawrev-4065	524	95	she	she	PRON
inlawrev-4065	524	96	argued	argue	VERB
inlawrev-4065	524	97	that	that	SCONJ
inlawrev-4065	524	98	her	her	PRON
inlawrev-4065	524	99	warehouse	warehouse	NOUN
inlawrev-4065	524	100	should	should	AUX
inlawrev-4065	524	101	have	have	AUX
inlawrev-4065	524	102	been	be	AUX
inlawrev-4065	524	103	assessed	assess	VERB
inlawrev-4065	524	104	using	use	VERB
inlawrev-4065	524	105	the	the	DET
inlawrev-4065	524	106	general	general	ADJ
inlawrev-4065	524	107	commercial	commercial	ADJ
inlawrev-4065	524	108	kit	kit	NOUN
inlawrev-4065	524	109	(	(	PUNCT
inlawrev-4065	524	110	gck	gck	PROPN
inlawrev-4065	524	111	)	)	PUNCT
inlawrev-4065	524	112	model.^^^	model.^^^	NOUN
inlawrev-4065	524	113	the	the	DET
inlawrev-4065	524	114	ibtr	ibtr	VERB
inlawrev-4065	524	115	issued	issue	VERB
inlawrev-4065	524	116	a	a	DET
inlawrev-4065	524	117	final	final	ADJ
inlawrev-4065	524	118	determination	determination	NOUN
inlawrev-4065	524	119	in	in	ADP
inlawrev-4065	524	120	which	which	PRON
inlawrev-4065	524	121	it	it	PRON
inlawrev-4065	524	122	agreed	agree	VERB
inlawrev-4065	524	123	with	with	ADP
inlawrev-4065	524	124	barker	barker	PROPN
inlawrev-4065	524	125	that	that	SCONJ
inlawrev-4065	524	126	the	the	DET
inlawrev-4065	524	127	warehouse	warehouse	NOUN
inlawrev-4065	524	128	should	should	AUX
inlawrev-4065	524	129	have	have	AUX
inlawrev-4065	524	130	been	be	AUX
inlawrev-4065	524	131	assessed	assess	VERB
inlawrev-4065	524	132	using	use	VERB
inlawrev-4065	524	133	the	the	DET
inlawrev-4065	524	134	gck	gck	NOUN
inlawrev-4065	524	135	model	model	NOUN
inlawrev-4065	524	136	and	and	CCONJ
inlawrev-4065	524	137	ordered	order	VERB
inlawrev-4065	524	138	a	a	DET
inlawrev-4065	524	139	reassessment.^^^	reassessment.^^^	PROPN
inlawrev-4065	524	140	on	on	ADP
inlawrev-4065	524	141	remand	remand	NOUN
inlawrev-4065	524	142	,	,	PUNCT
inlawrev-4065	524	143	the	the	DET
inlawrev-4065	524	144	assessor	assessor	NOUN
inlawrev-4065	524	145	assessed	assess	VERB
inlawrev-4065	524	146	the	the	DET
inlawrev-4065	524	147	warehouse	warehouse	NOUN
inlawrev-4065	524	148	using	use	VERB
inlawrev-4065	524	149	the	the	DET
inlawrev-4065	524	150	gck	gck	NOUN
inlawrev-4065	524	151	model	model	NOUN
inlawrev-4065	524	152	and	and	CCONJ
inlawrev-4065	524	153	changed	change	VERB
inlawrev-4065	524	154	the	the	DET
inlawrev-4065	524	155	grade	grade	NOUN
inlawrev-4065	524	156	from	from	ADP
inlawrev-4065	524	157	d-1	d-1	PROPN
inlawrev-4065	524	158	to	to	ADP
inlawrev-4065	524	159	c.^^^	c.^^^	PROPN
inlawrev-4065	524	160	barker	barker	PROPN
inlawrev-4065	524	161	believed	believe	VERB
inlawrev-4065	524	162	the	the	DET
inlawrev-4065	524	163	reassessment	reassessment	NOUN
inlawrev-4065	524	164	was	be	AUX
inlawrev-4065	524	165	still	still	ADV
inlawrev-4065	524	166	too	too	ADV
inlawrev-4065	524	167	high	high	ADJ
inlawrev-4065	524	168	,	,	PUNCT
inlawrev-4065	524	169	and	and	CCONJ
inlawrev-4065	524	170	again	again	ADV
inlawrev-4065	524	171	appealed	appeal	VERB
inlawrev-4065	524	172	to	to	ADP
inlawrev-4065	524	173	the	the	DET
inlawrev-4065	524	174	ptaboa	ptaboa	NOUN
inlawrev-4065	524	175	and	and	CCONJ
inlawrev-4065	524	176	then	then	ADV
inlawrev-4065	524	177	to	to	ADP
inlawrev-4065	524	178	the	the	DET
inlawrev-4065	524	179	ibtr.^^^	ibtr.^^^	PROPN
inlawrev-4065	524	180	after	after	ADP
inlawrev-4065	524	181	hearing	hear	VERB
inlawrev-4065	524	182	evidence	evidence	NOUN
inlawrev-4065	524	183	on	on	ADP
inlawrev-4065	524	184	this	this	DET
inlawrev-4065	524	185	second	second	ADJ
inlawrev-4065	524	186	appeal	appeal	NOUN
inlawrev-4065	524	187	,	,	PUNCT
inlawrev-4065	524	188	the	the	DET
inlawrev-4065	524	189	ibtr	ibtr	VERB
inlawrev-4065	524	190	determined	determine	VERB
inlawrev-4065	524	191	that	that	SCONJ
inlawrev-4065	524	192	barker	barker	PROPN
inlawrev-4065	524	193	did	do	AUX
inlawrev-4065	524	194	not	not	PART
inlawrev-4065	524	195	present	present	VERB
inlawrev-4065	524	196	sufficient	sufficient	ADJ
inlawrev-4065	524	197	evidence	evidence	NOUN
inlawrev-4065	524	198	to	to	PART
inlawrev-4065	524	199	establish	establish	VERB
inlawrev-4065	524	200	that	that	SCONJ
inlawrev-4065	524	201	the	the	DET
inlawrev-4065	524	202	reassessment	reassessment	NOUN
inlawrev-4065	524	203	had	have	AUX
inlawrev-4065	524	204	been	be	AUX
inlawrev-4065	524	205	incorrect.^^^	incorrect.^^^	PROPN
inlawrev-4065	524	206	barker	barker	PROPN
inlawrev-4065	524	207	filed	file	VERB
inlawrev-4065	524	208	an	an	DET
inlawrev-4065	524	209	original	original	ADJ
inlawrev-4065	524	210	appeal	appeal	NOUN
inlawrev-4065	524	211	with	with	ADP
inlawrev-4065	524	212	the	the	DET
inlawrev-4065	524	213	tax	tax	NOUN
inlawrev-4065	524	214	court	court	NOUN
inlawrev-4065	524	215	asserting	assert	VERB
inlawrev-4065	524	216	that	that	SCONJ
inlawrev-4065	524	217	the	the	DET
inlawrev-4065	524	218	ibtr	ibtr	VERB
inlawrev-4065	524	219	erred	err	VERB
inlawrev-4065	524	220	when	when	SCONJ
inlawrev-4065	524	221	it	it	PRON
inlawrev-4065	524	222	determined	determine	VERB
inlawrev-4065	524	223	that	that	SCONJ
inlawrev-4065	524	224	she	she	PRON
inlawrev-4065	524	225	did	do	AUX
inlawrev-4065	524	226	not	not	PART
inlawrev-4065	524	227	present	present	VERB
inlawrev-4065	524	228	probative	probative	ADJ
inlawrev-4065	524	229	evidence	evidence	NOUN
inlawrev-4065	524	230	to	to	PART
inlawrev-4065	524	231	prima	prima	VERB
inlawrev-4065	524	232	facie	facie	PROPN
inlawrev-4065	524	233	establish	establish	VERB
inlawrev-4065	524	234	that	that	SCONJ
inlawrev-4065	524	235	her	her	PRON
inlawrev-4065	524	236	assessment	assessment	NOUN
inlawrev-4065	524	237	was	be	AUX
inlawrev-4065	524	238	incorrect.^^	incorrect.^^	PRON
inlawrev-4065	524	239	'	'	PUNCT
inlawrev-4065	525	1	the	the	DET
inlawrev-4065	525	2	court	court	NOUN
inlawrev-4065	525	3	considered	consider	VERB
inlawrev-4065	525	4	the	the	DET
inlawrev-4065	525	5	evidence	evidence	NOUN
inlawrev-4065	525	6	presented	present	VERB
inlawrev-4065	525	7	by	by	ADP
inlawrev-4065	525	8	barker	barker	PROPN
inlawrev-4065	525	9	to	to	ADP
inlawrev-4065	525	10	the	the	DET
inlawrev-4065	525	11	ibtrregarding	ibtrregarde	VERB
inlawrev-4065	525	12	the	the	DET
inlawrev-4065	525	13	difference	difference	NOUN
inlawrev-4065	525	14	between	between	ADP
inlawrev-4065	525	15	the	the	DET
inlawrev-4065	525	16	assessed	assess	VERB
inlawrev-4065	525	17	value	value	NOUN
inlawrev-4065	525	18	of	of	ADP
inlawrev-4065	525	19	the	the	DET
inlawrev-4065	525	20	warehouse	warehouse	NOUN
inlawrev-4065	525	21	in	in	ADP
inlawrev-4065	525	22	question	question	NOUN
inlawrev-4065	525	23	and	and	CCONJ
inlawrev-4065	525	24	its	its	PRON
inlawrev-4065	525	25	267	267	NUM
inlawrev-4065	525	26	.	.	PUNCT
inlawrev-4065	525	27	mat	mat	PROPN
inlawrev-4065	525	28	915	915	NUM
inlawrev-4065	525	29	.	.	NOUN
inlawrev-4065	525	30	268	268	NUM
inlawrev-4065	525	31	.	.	PUNCT
inlawrev-4065	526	1	i	i	PRON
inlawrev-4065	526	2	d.	d.	PROPN
inlawrev-4065	526	3	269	269	NUM
inlawrev-4065	526	4	.	.	PUNCT
inlawrev-4065	527	1	i	i	PRON
inlawrev-4065	527	2	d.	d.	PROPN
inlawrev-4065	527	3	di	di	PROPN
inlawrev-4065	527	4	9x6	9x6	PROPN
inlawrev-4065	527	5	.	.	PUNCT
inlawrev-4065	528	1	270	270	NUM
inlawrev-4065	528	2	.	.	PUNCT
inlawrev-4065	529	1	i	i	PRON
inlawrev-4065	529	2	d.	d.	PROPN
inlawrev-4065	529	3	111	111	NUM
inlawrev-4065	529	4	.	.	PUNCT
inlawrev-4065	530	1	no	no	INTJ
inlawrev-4065	530	2	.	.	PUNCT
inlawrev-4065	531	1	49t1	49t1	NUM
inlawrev-4065	531	2	0	0	NUM
inlawrev-4065	531	3	-	-	SYM
inlawrev-4065	531	4	071	071	NUM
inlawrev-4065	531	5	l	l	NOUN
inlawrev-4065	531	6	-	-	PUNCT
inlawrev-4065	531	7	ta-68	ta-68	PRON
inlawrev-4065	531	8	,	,	PUNCT
inlawrev-4065	531	9	2009	2009	NUM
inlawrev-4065	531	10	ind	ind	NOUN
inlawrev-4065	531	11	.	.	PUNCT
inlawrev-4065	532	1	tax	tax	NOUN
inlawrev-4065	532	2	lexis	lexis	NOUN
inlawrev-4065	532	3	9	9	NUM
inlawrev-4065	532	4	(	(	PUNCT
inlawrev-4065	532	5	ind	ind	NOUN
inlawrev-4065	532	6	.	.	PUNCT
inlawrev-4065	533	1	t.c	t.c	PROPN
inlawrev-4065	533	2	.	.	PROPN
inlawrev-4065	533	3	apr	apr	PROPN
inlawrev-4065	533	4	.	.	PROPN
inlawrev-4065	534	1	22	22	NUM
inlawrev-4065	534	2	,	,	PUNCT
inlawrev-4065	534	3	2009	2009	NUM
inlawrev-4065	534	4	)	)	PUNCT
inlawrev-4065	534	5	.	.	PUNCT
inlawrev-4065	535	1	272	272	NUM
inlawrev-4065	535	2	.	.	X
inlawrev-4065	535	3	mat*l	mat*l	NOUN
inlawrev-4065	535	4	.	.	PUNCT
inlawrev-4065	536	1	273	273	NUM
inlawrev-4065	536	2	.	.	PUNCT
inlawrev-4065	537	1	i	i	PRON
inlawrev-4065	537	2	d	d	PROPN
inlawrev-4065	537	3	274	274	NUM
inlawrev-4065	537	4	.	.	PUNCT
inlawrev-4065	538	1	mat*l-2	mat*l-2	ADJ
inlawrev-4065	538	2	.	.	NOUN
inlawrev-4065	539	1	275	275	NUM
inlawrev-4065	539	2	.	.	PUNCT
inlawrev-4065	540	1	i	i	PRON
inlawrev-4065	540	2	d	d	PROPN
inlawrev-4065	540	3	at	at	ADP
inlawrev-4065	540	4	*	*	PROPN
inlawrev-4065	540	5	2	2	NUM
inlawrev-4065	540	6	.	.	NOUN
inlawrev-4065	540	7	276	276	NUM
inlawrev-4065	540	8	.	.	PUNCT
inlawrev-4065	541	1	i	i	PRON
inlawrev-4065	541	2	d	d	PROPN
inlawrev-4065	541	3	111	111	NUM
inlawrev-4065	541	4	.	.	PUNCT
inlawrev-4065	542	1	i	i	PRON
inlawrev-4065	542	2	d.	d.	PROPN
inlawrev-4065	542	3	11	11	NUM
inlawrev-4065	542	4	%	%	NOUN
inlawrev-4065	542	5	.	.	PUNCT
inlawrev-4065	543	1	/j	/j	INTJ
inlawrev-4065	543	2	.	.	PUNCT
inlawrev-4065	543	3	at*3	at*3	PROPN
inlawrev-4065	543	4	.	.	PROPN
inlawrev-4065	544	1	279	279	NUM
inlawrev-4065	544	2	.	.	PUNCT
inlawrev-4065	545	1	m.	m.	NOUN
inlawrev-4065	545	2	at*3	at*3	PROPN
inlawrev-4065	545	3	-	-	PUNCT
inlawrev-4065	545	4	4	4	NUM
inlawrev-4065	545	5	.	.	NOUN
inlawrev-4065	545	6	280	280	NUM
inlawrev-4065	545	7	.	.	PUNCT
inlawrev-4065	546	1	i	i	PRON
inlawrev-4065	546	2	d.	d.	VERB
inlawrev-4065	546	3	at	at	ADP
inlawrev-4065	546	4	*	*	PROPN
inlawrev-4065	546	5	4	4	NUM
inlawrev-4065	546	6	.	.	NUM
inlawrev-4065	546	7	281	281	NUM
inlawrev-4065	546	8	.	.	PUNCT
inlawrev-4065	547	1	i	i	PRON
inlawrev-4065	547	2	d	d	PROPN
inlawrev-4065	547	3	2010	2010	NUM
inlawrev-4065	547	4	]	]	PUNCT
inlawrev-4065	547	5	taxation	taxation	NOUN
inlawrev-4065	547	6	1023	1023	NUM
inlawrev-4065	547	7	fair	fair	ADJ
inlawrev-4065	547	8	market	market	NOUN
inlawrev-4065	547	9	value	value	NOUN
inlawrev-4065	547	10	-	-	PUNCT
inlawrev-4065	547	11	in	in	ADP
inlawrev-4065	547	12	-	-	PUNCT
inlawrev-4065	547	13	use.^^^	use.^^^	NOUN
inlawrev-4065	547	14	the	the	DET
inlawrev-4065	547	15	court	court	NOUN
inlawrev-4065	547	16	found	find	VERB
inlawrev-4065	547	17	that	that	SCONJ
inlawrev-4065	547	18	barker	barker	PROPN
inlawrev-4065	547	19	had	have	AUX
inlawrev-4065	547	20	provided	provide	VERB
inlawrev-4065	547	21	sufficient	sufficient	ADJ
inlawrev-4065	547	22	evidence	evidence	NOUN
inlawrev-4065	547	23	as	as	ADP
inlawrev-4065	547	24	to	to	ADP
inlawrev-4065	547	25	why	why	SCONJ
inlawrev-4065	547	26	her	her	PRON
inlawrev-4065	547	27	property	property	NOUN
inlawrev-4065	547	28	was	be	AUX
inlawrev-4065	547	29	comparable	comparable	ADJ
inlawrev-4065	547	30	to	to	ADP
inlawrev-4065	547	31	other	other	ADJ
inlawrev-4065	547	32	similar	similar	ADJ
inlawrev-4065	547	33	properties.^^^	properties.^^^	PROPN
inlawrev-4065	547	34	the	the	DET
inlawrev-4065	547	35	court	court	NOUN
inlawrev-4065	547	36	also	also	ADV
inlawrev-4065	547	37	found	find	VERB
inlawrev-4065	547	38	that	that	SCONJ
inlawrev-4065	547	39	t"he	t"he	PROPN
inlawrev-4065	547	40	assessed	assess	VERB
inlawrev-4065	547	41	value	value	NOUN
inlawrev-4065	547	42	of	of	ADP
inlawrev-4065	547	43	the	the	DET
inlawrev-4065	547	44	office	office	NOUN
inlawrev-4065	547	45	portion	portion	NOUN
inlawrev-4065	547	46	of	of	ADP
inlawrev-4065	547	47	barker	barker	PROPN
inlawrev-4065	547	48	's	's	PART
inlawrev-4065	547	49	warehouse	warehouse	NOUN
inlawrev-4065	547	50	was	be	AUX
inlawrev-4065	547	51	never	never	ADV
inlawrev-4065	547	52	in	in	ADP
inlawrev-4065	547	53	dispute	dispute	NOUN
inlawrev-4065	547	54	,	,	PUNCT
inlawrev-4065	547	55	"	"	PUNCT
inlawrev-4065	547	56	and	and	CCONJ
inlawrev-4065	547	57	therefore	therefore	ADV
inlawrev-4065	547	58	it	it	PRON
inlawrev-4065	547	59	was	be	AUX
inlawrev-4065	547	60	not	not	PART
inlawrev-4065	547	61	necessary	necessary	ADJ
inlawrev-4065	547	62	for	for	SCONJ
inlawrev-4065	547	63	barker	barker	PROPN
inlawrev-4065	547	64	to	to	PART
inlawrev-4065	547	65	provide	provide	VERB
inlawrev-4065	547	66	evidence	evidence	NOUN
inlawrev-4065	547	67	as	as	ADP
inlawrev-4065	547	68	to	to	ADP
inlawrev-4065	547	69	the	the	DET
inlawrev-4065	547	70	value	value	NOUN
inlawrev-4065	547	71	ofthe	ofthe	NOUN
inlawrev-4065	547	72	office	office	NOUN
inlawrev-4065	547	73	portion	portion	NOUN
inlawrev-4065	547	74	ofher	ofher	NOUN
inlawrev-4065	547	75	building.^^	building.^^	PUNCT
inlawrev-4065	547	76	"	"	PUNCT
inlawrev-4065	547	77	*	*	PUNCT
inlawrev-4065	547	78	based	base	VERB
inlawrev-4065	547	79	on	on	ADP
inlawrev-4065	547	80	these	these	DET
inlawrev-4065	547	81	finding	finding	NOUN
inlawrev-4065	547	82	,	,	PUNCT
inlawrev-4065	547	83	the	the	DET
inlawrev-4065	547	84	court	court	NOUN
inlawrev-4065	547	85	held	hold	VERB
inlawrev-4065	547	86	that	that	SCONJ
inlawrev-4065	547	87	barker	barker	PROPN
inlawrev-4065	547	88	had	have	VERB
inlawrev-4065	547	89	prima	prima	PROPN
inlawrev-4065	547	90	facie	facie	NOUN
inlawrev-4065	547	91	established	establish	VERB
inlawrev-4065	547	92	that	that	SCONJ
inlawrev-4065	547	93	the	the	DET
inlawrev-4065	547	94	replacement	replacement	NOUN
inlawrev-4065	547	95	cost	cost	VERB
inlawrev-4065	547	96	new	new	ADJ
inlawrev-4065	547	97	of	of	ADP
inlawrev-4065	547	98	the	the	DET
inlawrev-4065	547	99	warehouse	warehouse	NOUN
inlawrev-4065	547	100	as	as	SCONJ
inlawrev-4065	547	101	calculated	calculate	VERB
inlawrev-4065	547	102	by	by	ADP
inlawrev-4065	547	103	the	the	DET
inlawrev-4065	547	104	assessor	assessor	NOUN
inlawrev-4065	547	105	was	be	AUX
inlawrev-4065	547	106	incorrect.^^^	incorrect.^^^	PROPN
inlawrev-4065	547	107	the	the	DET
inlawrev-4065	547	108	assessor	assessor	NOUN
inlawrev-4065	547	109	also	also	ADV
inlawrev-4065	547	110	failed	fail	VERB
inlawrev-4065	547	111	to	to	PART
inlawrev-4065	547	112	offer	offer	VERB
inlawrev-4065	547	113	any	any	DET
inlawrev-4065	547	114	evidence	evidence	NOUN
inlawrev-4065	547	115	to	to	PART
inlawrev-4065	547	116	rebut	rebut	VERB
inlawrev-4065	547	117	barker	barker	PROPN
inlawrev-4065	547	118	's	's	PART
inlawrev-4065	547	119	prima	prima	PROPN
inlawrev-4065	547	120	facie	facie	NOUN
inlawrev-4065	547	121	case.^^^	case.^^^	PROPN
inlawrev-4065	547	122	but	but	CCONJ
inlawrev-4065	547	123	the	the	DET
inlawrev-4065	547	124	court	court	NOUN
inlawrev-4065	547	125	held	hold	VERB
inlawrev-4065	547	126	that	that	SCONJ
inlawrev-4065	547	127	although	although	SCONJ
inlawrev-4065	547	128	barker	barker	PROPN
inlawrev-4065	547	129	had	have	AUX
inlawrev-4065	547	130	demonstrated	demonstrate	VERB
inlawrev-4065	547	131	that	that	SCONJ
inlawrev-4065	547	132	the	the	DET
inlawrev-4065	547	133	assessment	assessment	NOUN
inlawrev-4065	547	134	was	be	AUX
inlawrev-4065	547	135	incorrect	incorrect	ADJ
inlawrev-4065	547	136	,	,	PUNCT
inlawrev-4065	547	137	she	she	PRON
inlawrev-4065	547	138	had	have	AUX
inlawrev-4065	547	139	not	not	PART
inlawrev-4065	547	140	provided	provide	VERB
inlawrev-4065	547	141	sufficient	sufficient	ADJ
inlawrev-4065	547	142	evidence	evidence	NOUN
inlawrev-4065	547	143	with	with	ADP
inlawrev-4065	547	144	regard	regard	NOUN
inlawrev-4065	547	145	to	to	ADP
inlawrev-4065	547	146	the	the	DET
inlawrev-4065	547	147	grade	grade	NOUN
inlawrev-4065	547	148	of	of	ADP
inlawrev-4065	547	149	the	the	DET
inlawrev-4065	547	150	warehouse	warehouse	NOUN
inlawrev-4065	547	151	and	and	CCONJ
inlawrev-4065	547	152	therefore	therefore	ADV
inlawrev-4065	547	153	was	be	AUX
inlawrev-4065	547	154	not	not	PART
inlawrev-4065	547	155	entitled	entitle	VERB
inlawrev-4065	547	156	to	to	ADP
inlawrev-4065	547	157	the	the	DET
inlawrev-4065	547	158	additional	additional	ADJ
inlawrev-4065	547	159	depreciation	depreciation	NOUN
inlawrev-4065	547	160	that	that	PRON
inlawrev-4065	547	161	would	would	AUX
inlawrev-4065	547	162	accompany	accompany	VERB
inlawrev-4065	547	163	a	a	DET
inlawrev-4065	547	164	grade	grade	NOUN
inlawrev-4065	547	165	change.^^^	change.^^^	PROPN
inlawrev-4065	547	166	8	8	NUM
inlawrev-4065	547	167	.	.	PUNCT
inlawrev-4065	547	168	st	st	PROPN
inlawrev-4065	547	169	.	.	PROPN
inlawrev-4065	547	170	george	george	PROPN
inlawrev-4065	547	171	serbian	serbian	PROPN
inlawrev-4065	547	172	orthodox	orthodox	PROPN
inlawrev-4065	547	173	church	church	PROPN
inlawrev-4065	547	174	v.	v.	PROPN
inlawrev-4065	547	175	lake	lake	PROPN
inlawrev-4065	547	176	county	county	PROPN
inlawrev-4065	547	177	property	property	NOUN
inlawrev-4065	547	178	tax	tax	NOUN
inlawrev-4065	547	179	assessment	assessment	NOUN
inlawrev-4065	547	180	board	board	NOUN
inlawrev-4065	547	181	of	of	ADP
inlawrev-4065	547	182	appeals.^^^—st	appeals.^^^—st	PUNCT
inlawrev-4065	547	183	.	.	PUNCT
inlawrev-4065	548	1	george	george	PROPN
inlawrev-4065	548	2	serbian	serbian	PROPN
inlawrev-4065	548	3	orthodox	orthodox	PROPN
inlawrev-4065	548	4	church	church	PROPN
inlawrev-4065	548	5	challenged	challenge	VERB
inlawrev-4065	548	6	the	the	DET
inlawrev-4065	548	7	final	final	ADJ
inlawrev-4065	548	8	determination	determination	NOUN
inlawrev-4065	548	9	ofthe	ofthe	NOUN
inlawrev-4065	548	10	ibtr	ibtr	ADJ
inlawrev-4065	548	11	regarding	regard	VERB
inlawrev-4065	548	12	its	its	PRON
inlawrev-4065	548	13	denial	denial	NOUN
inlawrev-4065	548	14	ofa	ofa	PROPN
inlawrev-4065	548	15	property	property	NOUN
inlawrev-4065	548	16	tax	tax	NOUN
inlawrev-4065	548	17	exemption	exemption	NOUN
inlawrev-4065	548	18	for	for	ADP
inlawrev-4065	548	19	the	the	DET
inlawrev-4065	548	20	2001	2001	NUM
inlawrev-4065	548	21	and	and	CCONJ
inlawrev-4065	548	22	2002	2002	NUM
inlawrev-4065	548	23	tax	tax	NOUN
inlawrev-4065	548	24	years.^^^	years.^^^	PROPN
inlawrev-4065	548	25	in	in	ADP
inlawrev-4065	548	26	2000	2000	NUM
inlawrev-4065	548	27	,	,	PUNCT
inlawrev-4065	548	28	st	st	PROPN
inlawrev-4065	548	29	.	.	PROPN
inlawrev-4065	548	30	george	george	PROPN
inlawrev-4065	548	31	,	,	PUNCT
inlawrev-4065	548	32	an	an	DET
inlawrev-4065	548	33	indiana	indiana	NOUN
inlawrev-4065	548	34	not	not	PART
inlawrev-4065	548	35	-	-	PUNCT
inlawrev-4065	548	36	for	for	ADP
inlawrev-4065	548	37	-	-	PUNCT
inlawrev-4065	548	38	profit	profit	NOUN
inlawrev-4065	548	39	corporation	corporation	NOUN
inlawrev-4065	548	40	,	,	PUNCT
inlawrev-4065	548	41	applied	apply	VERB
inlawrev-4065	548	42	for	for	ADP
inlawrev-4065	548	43	and	and	CCONJ
inlawrev-4065	548	44	received	receive	VERB
inlawrev-4065	548	45	a	a	DET
inlawrev-4065	548	46	property	property	NOUN
inlawrev-4065	548	47	tax	tax	NOUN
inlawrev-4065	548	48	exemption	exemption	NOUN
inlawrev-4065	548	49	on	on	ADP
inlawrev-4065	548	50	its	its	PRON
inlawrev-4065	548	51	property	property	NOUN
inlawrev-4065	548	52	in	in	ADP
inlawrev-4065	548	53	schererville	schererville	NOUN
inlawrev-4065	548	54	,	,	PUNCT
inlawrev-4065	548	55	indiana.^^*^	indiana.^^*^	PROPN
inlawrev-4065	548	56	st	st	PROPN
inlawrev-4065	548	57	.	.	PROPN
inlawrev-4065	548	58	george	george	PROPN
inlawrev-4065	548	59	's	's	PART
inlawrev-4065	548	60	property	property	NOUN
inlawrev-4065	548	61	consisted	consist	VERB
inlawrev-4065	548	62	of	of	ADP
inlawrev-4065	548	63	its	its	PRON
inlawrev-4065	548	64	church	church	NOUN
inlawrev-4065	548	65	,	,	PUNCT
inlawrev-4065	548	66	a	a	DET
inlawrev-4065	548	67	priest	priest	NOUN
inlawrev-4065	548	68	's	's	PART
inlawrev-4065	548	69	residence	residence	NOUN
inlawrev-4065	548	70	,	,	PUNCT
inlawrev-4065	548	71	a	a	DET
inlawrev-4065	548	72	garage	garage	NOUN
inlawrev-4065	548	73	,	,	PUNCT
inlawrev-4065	548	74	a	a	DET
inlawrev-4065	548	75	community	community	NOUN
inlawrev-4065	548	76	hall	hall	NOUN
inlawrev-4065	548	77	,	,	PUNCT
inlawrev-4065	548	78	and	and	CCONJ
inlawrev-4065	548	79	the	the	DET
inlawrev-4065	548	80	73.2	73.2	NUM
inlawrev-4065	548	81	acres	acre	NOUN
inlawrev-4065	548	82	ofland	ofland	ADJ
inlawrev-4065	548	83	upon	upon	SCONJ
inlawrev-4065	548	84	which	which	PRON
inlawrev-4065	548	85	those	those	DET
inlawrev-4065	548	86	improvements	improvement	NOUN
inlawrev-4065	548	87	stood.^^^	stood.^^^	VERB
inlawrev-4065	548	88	in	in	ADP
inlawrev-4065	548	89	2001	2001	NUM
inlawrev-4065	548	90	,	,	PUNCT
inlawrev-4065	548	91	st	st	PROPN
inlawrev-4065	548	92	.	.	PROPN
inlawrev-4065	548	93	george	george	PROPN
inlawrev-4065	548	94	built	build	VERB
inlawrev-4065	548	95	a	a	DET
inlawrev-4065	548	96	39,000	39,000	NUM
inlawrev-4065	548	97	square	square	ADJ
inlawrev-4065	548	98	foot	foot	NOUN
inlawrev-4065	548	99	cultural	cultural	ADJ
inlawrev-4065	548	100	center.^^^	center.^^^	NOUN
inlawrev-4065	548	101	in	in	ADP
inlawrev-4065	548	102	2003	2003	NUM
inlawrev-4065	548	103	,	,	PUNCT
inlawrev-4065	548	104	st	st	PROPN
inlawrev-4065	548	105	.	.	PROPN
inlawrev-4065	548	106	george	george	PROPN
inlawrev-4065	548	107	filed	file	VERB
inlawrev-4065	548	108	two	two	NUM
inlawrev-4065	548	109	applications	application	NOUN
inlawrev-4065	548	110	with	with	ADP
inlawrev-4065	548	111	the	the	DET
inlawrev-4065	548	112	lake	lake	PROPN
inlawrev-4065	548	113	county	county	PROPN
inlawrev-4065	548	114	ptaboa	ptaboa	NOUN
inlawrev-4065	548	115	seeking	seek	VERB
inlawrev-4065	548	116	a	a	DET
inlawrev-4065	548	117	religious	religious	ADJ
inlawrev-4065	548	118	purposes	purpose	NOUN
inlawrev-4065	548	119	exemption	exemption	NOUN
inlawrev-4065	548	120	on	on	ADP
inlawrev-4065	548	121	the	the	DET
inlawrev-4065	548	122	cultural	cultural	ADJ
inlawrev-4065	548	123	center	center	NOUN
inlawrev-4065	548	124	for	for	ADP
inlawrev-4065	548	125	the	the	DET
inlawrev-4065	548	126	2001	2001	NUM
inlawrev-4065	548	127	and	and	CCONJ
inlawrev-4065	548	128	2002	2002	NUM
inlawrev-4065	548	129	tax	tax	NOUN
inlawrev-4065	548	130	years.^^^	years.^^^	PROPN
inlawrev-4065	548	131	the	the	DET
inlawrev-4065	548	132	ptaboa	ptaboa	NOUN
inlawrev-4065	548	133	denied	deny	VERB
inlawrev-4065	548	134	both	both	DET
inlawrev-4065	548	135	applications	application	NOUN
inlawrev-4065	548	136	asserting	assert	VERB
inlawrev-4065	548	137	that	that	SCONJ
inlawrev-4065	548	138	they	they	PRON
inlawrev-4065	548	139	had	have	AUX
inlawrev-4065	548	140	not	not	PART
inlawrev-4065	548	141	been	be	AUX
inlawrev-4065	548	142	timely	timely	ADJ
inlawrev-4065	548	143	filed.^^"^	filed.^^"^	PROPN
inlawrev-4065	548	144	st	st	PROPN
inlawrev-4065	548	145	.	.	PROPN
inlawrev-4065	548	146	george	george	PROPN
inlawrev-4065	548	147	subsequently	subsequently	ADV
inlawrev-4065	548	148	appealed	appeal	VERB
inlawrev-4065	548	149	to	to	ADP
inlawrev-4065	548	150	the	the	DET
inlawrev-4065	548	151	ibtr.^^^	ibtr.^^^	PROPN
inlawrev-4065	548	152	st	st	PROPN
inlawrev-4065	548	153	.	.	PROPN
inlawrev-4065	548	154	george	george	PROPN
inlawrev-4065	548	155	presented	present	VERB
inlawrev-4065	548	156	two	two	NUM
inlawrev-4065	548	157	arguments	argument	NOUN
inlawrev-4065	548	158	to	to	ADP
inlawrev-4065	548	159	the	the	DET
inlawrev-4065	548	160	ibtr	ibtr	NOUN
inlawrev-4065	548	161	in	in	ADP
inlawrev-4065	548	162	support	support	NOUN
inlawrev-4065	548	163	of	of	ADP
inlawrev-4065	548	164	its	its	PRON
inlawrev-4065	548	165	position	position	NOUN
inlawrev-4065	548	166	that	that	SCONJ
inlawrev-4065	548	167	it	it	PRON
inlawrev-4065	548	168	should	should	AUX
inlawrev-4065	548	169	retain	retain	VERB
inlawrev-4065	548	170	its	its	PRON
inlawrev-4065	548	171	taxexempt	taxexempt	ADJ
inlawrev-4065	548	172	status.^^^	status.^^^	PROPN
inlawrev-4065	548	173	first	first	ADV
inlawrev-4065	548	174	,	,	PUNCT
inlawrev-4065	548	175	it	it	PRON
inlawrev-4065	548	176	claimed	claim	VERB
inlawrev-4065	548	177	that	that	SCONJ
inlawrev-4065	548	178	because	because	SCONJ
inlawrev-4065	548	179	its	its	PRON
inlawrev-4065	548	180	property	property	NOUN
inlawrev-4065	548	181	had	have	AUX
inlawrev-4065	548	182	received	receive	VERB
inlawrev-4065	548	183	a	a	DET
inlawrev-4065	548	184	full	full	ADJ
inlawrev-4065	548	185	exemption	exemption	NOUN
inlawrev-4065	548	186	in	in	ADP
inlawrev-4065	548	187	2000	2000	NUM
inlawrev-4065	548	188	,	,	PUNCT
inlawrev-4065	548	189	it	it	PRON
inlawrev-4065	548	190	was	be	AUX
inlawrev-4065	548	191	not	not	PART
inlawrev-4065	548	192	required	require	VERB
inlawrev-4065	548	193	to	to	PART
inlawrev-4065	548	194	file	file	VERB
inlawrev-4065	548	195	another	another	DET
inlawrev-4065	548	196	exemption	exemption	NOUN
inlawrev-4065	548	197	application	application	NOUN
inlawrev-4065	548	198	until	until	ADP
inlawrev-4065	548	199	2002	2002	NUM
inlawrev-4065	548	200	pursuant	pursuant	VERB
inlawrev-4065	548	201	to	to	ADP
inlawrev-4065	548	202	ic	ic	PROPN
inlawrev-4065	548	203	6	6	NUM
inlawrev-4065	548	204	-	-	SYM
inlawrev-4065	548	205	1	1	NUM
inlawrev-4065	548	206	.	.	PUNCT
inlawrev-4065	548	207	1	1	NUM
inlawrev-4065	548	208	-	-	SYM
inlawrev-4065	548	209	1	1	NUM
inlawrev-4065	548	210	l-3.5(a).^^^	l-3.5(a).^^^	NOUN
inlawrev-4065	548	211	in	in	ADP
inlawrev-4065	548	212	the	the	DET
inlawrev-4065	548	213	alternative	alternative	NOUN
inlawrev-4065	548	214	,	,	PUNCT
inlawrev-4065	548	215	st	st	PROPN
inlawrev-4065	548	216	.	.	PROPN
inlawrev-4065	548	217	george	george	PROPN
inlawrev-4065	548	218	argued	argue	VERB
inlawrev-4065	548	219	that	that	SCONJ
inlawrev-4065	548	220	282	282	NUM
inlawrev-4065	548	221	.	.	PUNCT
inlawrev-4065	549	1	mat*6	mat*6	NOUN
inlawrev-4065	549	2	-	-	PUNCT
inlawrev-4065	549	3	14	14	NUM
inlawrev-4065	549	4	.	.	PUNCT
inlawrev-4065	550	1	283	283	NUM
inlawrev-4065	550	2	.	.	PUNCT
inlawrev-4065	551	1	i	i	PRON
inlawrev-4065	551	2	d	d	PROPN
inlawrev-4065	551	3	at	at	ADP
inlawrev-4065	551	4	*	*	PROPN
inlawrev-4065	551	5	n.	n.	PROPN
inlawrev-4065	551	6	284	284	NUM
inlawrev-4065	551	7	.	.	PUNCT
inlawrev-4065	552	1	i	i	PRON
inlawrev-4065	552	2	d	d	PROPN
inlawrev-4065	552	3	285	285	NUM
inlawrev-4065	552	4	.	.	PUNCT
inlawrev-4065	553	1	mat*12	mat*12	NOUN
inlawrev-4065	553	2	.	.	NOUN
inlawrev-4065	553	3	286	286	NUM
inlawrev-4065	553	4	.	.	PUNCT
inlawrev-4065	554	1	i	i	PRON
inlawrev-4065	554	2	d	d	PROPN
inlawrev-4065	554	3	287	287	NUM
inlawrev-4065	554	4	.	.	PUNCT
inlawrev-4065	555	1	mat*13	mat*13	NOUN
inlawrev-4065	555	2	-	-	PUNCT
inlawrev-4065	555	3	14	14	NUM
inlawrev-4065	555	4	.	.	PUNCT
inlawrev-4065	556	1	288	288	NUM
inlawrev-4065	556	2	.	.	PUNCT
inlawrev-4065	557	1	905	905	NUM
inlawrev-4065	557	2	n.e.2d	n.e.2d	NOUN
inlawrev-4065	557	3	539	539	NUM
inlawrev-4065	557	4	(	(	PUNCT
inlawrev-4065	557	5	ind	ind	NOUN
inlawrev-4065	557	6	.	.	PUNCT
inlawrev-4065	558	1	t.c	t.c	PROPN
inlawrev-4065	558	2	.	.	PROPN
inlawrev-4065	558	3	2009	2009	NUM
inlawrev-4065	558	4	)	)	PUNCT
inlawrev-4065	558	5	.	.	PUNCT
inlawrev-4065	559	1	289	289	NUM
inlawrev-4065	559	2	.	.	PUNCT
inlawrev-4065	560	1	i	i	PRON
inlawrev-4065	560	2	d	d	PROPN
inlawrev-4065	560	3	at	at	ADP
inlawrev-4065	560	4	540	540	NUM
inlawrev-4065	560	5	.	.	PUNCT
inlawrev-4065	560	6	290	290	NUM
inlawrev-4065	560	7	.	.	PUNCT
inlawrev-4065	561	1	i	i	PROPN
inlawrev-4065	561	2	d	d	PROPN
inlawrev-4065	561	3	291	291	NUM
inlawrev-4065	561	4	.	.	PUNCT
inlawrev-4065	562	1	i	i	PRON
inlawrev-4065	562	2	d	d	PROPN
inlawrev-4065	562	3	292	292	NUM
inlawrev-4065	562	4	.	.	PUNCT
inlawrev-4065	563	1	i	i	PRON
inlawrev-4065	563	2	d	d	PROPN
inlawrev-4065	563	3	293	293	NUM
inlawrev-4065	563	4	.	.	PUNCT
inlawrev-4065	564	1	i	i	PRON
inlawrev-4065	564	2	d	d	PROPN
inlawrev-4065	564	3	294	294	NUM
inlawrev-4065	564	4	.	.	PUNCT
inlawrev-4065	565	1	i	i	PRON
inlawrev-4065	565	2	d	d	PROPN
inlawrev-4065	565	3	295	295	NUM
inlawrev-4065	565	4	.	.	PUNCT
inlawrev-4065	566	1	i	i	PRON
inlawrev-4065	566	2	d	d	PROPN
inlawrev-4065	566	3	296	296	NUM
inlawrev-4065	566	4	.	.	PUNCT
inlawrev-4065	567	1	i	i	PRON
inlawrev-4065	567	2	d	d	PROPN
inlawrev-4065	567	3	297	297	NUM
inlawrev-4065	567	4	.	.	PUNCT
inlawrev-4065	568	1	i	i	PRON
inlawrev-4065	568	2	d	d	PROPN
inlawrev-4065	568	3	1024	1024	NUM
inlawrev-4065	568	4	indiana	indiana	PROPN
inlawrev-4065	568	5	law	law	PROPN
inlawrev-4065	568	6	review	review	NOUN
inlawrev-4065	568	7	[	[	X
inlawrev-4065	568	8	vol	vol	NOUN
inlawrev-4065	568	9	.	.	PUNCT
inlawrev-4065	568	10	43:999	43:999	NOUN
inlawrev-4065	568	11	its	its	PRON
inlawrev-4065	568	12	due	due	ADJ
inlawrev-4065	568	13	process	process	NOUN
inlawrev-4065	568	14	rights	right	NOUN
inlawrev-4065	568	15	had	have	AUX
inlawrev-4065	568	16	been	be	AUX
inlawrev-4065	568	17	violated	violate	VERB
inlawrev-4065	568	18	because	because	SCONJ
inlawrev-4065	568	19	it	it	PRON
inlawrev-4065	568	20	had	have	AUX
inlawrev-4065	568	21	not	not	PART
inlawrev-4065	568	22	been	be	AUX
inlawrev-4065	568	23	properly	properly	ADV
inlawrev-4065	568	24	notified	notify	VERB
inlawrev-4065	568	25	of	of	ADP
inlawrev-4065	568	26	the	the	DET
inlawrev-4065	568	27	increase	increase	NOUN
inlawrev-4065	568	28	in	in	ADP
inlawrev-4065	568	29	its	its	PRON
inlawrev-4065	568	30	assessment	assessment	NOUN
inlawrev-4065	568	31	resulting	result	VERB
inlawrev-4065	568	32	from	from	ADP
inlawrev-4065	568	33	the	the	DET
inlawrev-4065	568	34	newly	newly	ADV
inlawrev-4065	568	35	constructed	construct	VERB
inlawrev-4065	568	36	cultural	cultural	ADJ
inlawrev-4065	568	37	center.^^^	center.^^^	NOUN
inlawrev-4065	568	38	the	the	DET
inlawrev-4065	568	39	ibtr	ibtr	VERB
inlawrev-4065	568	40	ultimately	ultimately	ADV
inlawrev-4065	568	41	upheld	uphold	VERB
inlawrev-4065	568	42	ptaboa	ptaboa	NOUN
inlawrev-4065	568	43	's	's	PART
inlawrev-4065	568	44	decision.^^^	decision.^^^	NOUN
inlawrev-4065	568	45	in	in	ADP
inlawrev-4065	568	46	doing	do	VERB
inlawrev-4065	568	47	so	so	ADV
inlawrev-4065	568	48	,	,	PUNCT
inlawrev-4065	568	49	the	the	DET
inlawrev-4065	568	50	ibtr	ibtr	VERB
inlawrev-4065	568	51	explained	explain	VERB
inlawrev-4065	568	52	that	that	SCONJ
inlawrev-4065	568	53	the	the	DET
inlawrev-4065	568	54	exemption	exemption	NOUN
inlawrev-4065	568	55	st	st	PROPN
inlawrev-4065	568	56	.	.	PROPN
inlawrev-4065	568	57	george	george	PROPN
inlawrev-4065	568	58	had	have	VERB
inlawrev-4065	568	59	in	in	ADP
inlawrev-4065	568	60	place	place	NOUN
inlawrev-4065	568	61	for	for	ADP
inlawrev-4065	568	62	the	the	DET
inlawrev-4065	568	63	2000	2000	NUM
inlawrev-4065	568	64	tax	tax	NOUN
inlawrev-4065	568	65	year	year	NOUN
inlawrev-4065	568	66	did	do	AUX
inlawrev-4065	568	67	not	not	PART
inlawrev-4065	568	68	cover	cover	VERB
inlawrev-4065	568	69	the	the	DET
inlawrev-4065	568	70	newly	newly	ADV
inlawrev-4065	568	71	constructed	construct	VERB
inlawrev-4065	568	72	building	building	NOUN
inlawrev-4065	568	73	and	and	CCONJ
inlawrev-4065	568	74	st	st	PROPN
inlawrev-4065	568	75	.	.	PROPN
inlawrev-4065	568	76	george	george	PROPN
inlawrev-4065	568	77	was	be	AUX
inlawrev-4065	568	78	therefore	therefore	ADV
inlawrev-4065	568	79	required	require	VERB
inlawrev-4065	568	80	to	to	PART
inlawrev-4065	568	81	file	file	VERB
inlawrev-4065	568	82	exemption	exemption	NOUN
inlawrev-4065	568	83	applications	application	NOUN
inlawrev-4065	568	84	for	for	ADP
inlawrev-4065	568	85	the	the	DET
inlawrev-4065	568	86	2001	2001	NUM
inlawrev-4065	568	87	and	and	CCONJ
inlawrev-4065	568	88	2002	2002	NUM
inlawrev-4065	568	89	tax	tax	NOUN
inlawrev-4065	568	90	years.^^^	years.^^^	PROPN
inlawrev-4065	568	91	in	in	ADP
inlawrev-4065	568	92	addition	addition	NOUN
inlawrev-4065	568	93	,	,	PUNCT
inlawrev-4065	568	94	the	the	DET
inlawrev-4065	568	95	ibtr	ibtr	VERB
inlawrev-4065	568	96	found	find	VERB
inlawrev-4065	568	97	that	that	SCONJ
inlawrev-4065	568	98	st	st	PROPN
inlawrev-4065	568	99	.	.	PROPN
inlawrev-4065	568	100	george	george	PROPN
inlawrev-4065	568	101	had	have	AUX
inlawrev-4065	568	102	received	receive	VERB
inlawrev-4065	568	103	sufficient	sufficient	ADJ
inlawrev-4065	568	104	notice	notice	NOUN
inlawrev-4065	568	105	ofthe	ofthe	ADJ
inlawrev-4065	568	106	tax	tax	NOUN
inlawrev-4065	568	107	assessment.^*^	assessment.^*^	NOUN
inlawrev-4065	568	108	'	'	PUNCT
inlawrev-4065	568	109	st	st	PROPN
inlawrev-4065	568	110	.	.	PROPN
inlawrev-4065	568	111	george	george	PROPN
inlawrev-4065	568	112	filed	file	VERB
inlawrev-4065	568	113	an	an	DET
inlawrev-4065	568	114	appeal	appeal	NOUN
inlawrev-4065	568	115	with	with	ADP
inlawrev-4065	568	116	the	the	DET
inlawrev-4065	568	117	tax	tax	NOUN
inlawrev-4065	568	118	court	court	NOUN
inlawrev-4065	568	119	challenging	challenge	VERB
inlawrev-4065	568	120	the	the	DET
inlawrev-4065	568	121	decision	decision	NOUN
inlawrev-4065	568	122	that	that	SCONJ
inlawrev-4065	568	123	st	st	PROPN
inlawrev-4065	568	124	.	.	PROPN
inlawrev-4065	568	125	george	george	PROPN
inlawrev-4065	568	126	's	's	PART
inlawrev-4065	568	127	cultural	cultural	ADJ
inlawrev-4065	568	128	center	center	NOUN
inlawrev-4065	568	129	was	be	AUX
inlawrev-4065	568	130	not	not	PART
inlawrev-4065	568	131	entitled	entitle	VERB
inlawrev-4065	568	132	to	to	ADP
inlawrev-4065	568	133	the	the	DET
inlawrev-4065	568	134	religious	religious	ADJ
inlawrev-4065	568	135	purposes	purpose	NOUN
inlawrev-4065	568	136	exemption	exemption	NOUN
inlawrev-4065	568	137	for	for	ADP
inlawrev-4065	568	138	the	the	DET
inlawrev-4065	568	139	2001	2001	NUM
inlawrev-4065	568	140	and	and	CCONJ
inlawrev-4065	568	141	2002	2002	NUM
inlawrev-4065	568	142	tax	tax	NOUN
inlawrev-4065	568	143	years.^^^	years.^^^	PROPN
inlawrev-4065	568	144	in	in	ADP
inlawrev-4065	568	145	support	support	NOUN
inlawrev-4065	568	146	of	of	ADP
inlawrev-4065	568	147	this	this	DET
inlawrev-4065	568	148	position	position	NOUN
inlawrev-4065	568	149	,	,	PUNCT
inlawrev-4065	568	150	st	st	PROPN
inlawrev-4065	568	151	.	.	PROPN
inlawrev-4065	568	152	george	george	PROPN
inlawrev-4065	568	153	argued	argue	VERB
inlawrev-4065	568	154	that	that	SCONJ
inlawrev-4065	568	155	the	the	DET
inlawrev-4065	568	156	recent	recent	ADJ
inlawrev-4065	568	157	enactment	enactment	NOUN
inlawrev-4065	568	158	of	of	ADP
inlawrev-4065	568	159	a	a	DET
inlawrev-4065	568	160	''	''	PUNCT
inlawrev-4065	568	161	retroactive	retroactive	ADJ
inlawrev-4065	568	162	amendment	amendment	NOUN
inlawrev-4065	568	163	to	to	ADP
inlawrev-4065	568	164	indiana	indiana	PROPN
inlawrev-4065	568	165	code	code	PROPN
inlawrev-4065	568	166	§	§	PROPN
inlawrev-4065	568	167	6	6	NUM
inlawrev-4065	568	168	-	-	SYM
inlawrev-4065	568	169	1.1	1.1	NUM
inlawrev-4065	568	170	-	-	PUNCT
inlawrev-4065	568	171	11	11	NUM
inlawrev-4065	568	172	-	-	SYM
inlawrev-4065	568	173	3	3	NUM
inlawrev-4065	568	174	,	,	PUNCT
inlawrev-4065	568	175	"	"	PUNCT
inlawrev-4065	568	176	meant	mean	VERB
inlawrev-4065	568	177	that	that	SCONJ
inlawrev-4065	568	178	its	its	PRON
inlawrev-4065	568	179	exemption	exemption	NOUN
inlawrev-4065	568	180	applications	application	NOUN
inlawrev-4065	568	181	for	for	ADP
inlawrev-4065	568	182	the	the	DET
inlawrev-4065	568	183	2001	2001	NUM
inlawrev-4065	568	184	and	and	CCONJ
inlawrev-4065	568	185	2002	2002	NUM
inlawrev-4065	568	186	tax	tax	NOUN
inlawrev-4065	568	187	years	year	NOUN
inlawrev-4065	568	188	were	be	AUX
inlawrev-4065	568	189	timely	timely	ADV
inlawrev-4065	568	190	filed.^^^	filed.^^^	NOUN
inlawrev-4065	568	191	the	the	DET
inlawrev-4065	568	192	court	court	NOUN
inlawrev-4065	568	193	held	hold	VERB
inlawrev-4065	568	194	that	that	SCONJ
inlawrev-4065	568	195	this	this	DET
inlawrev-4065	568	196	non	non	ADJ
inlawrev-4065	568	197	-	-	ADJ
inlawrev-4065	568	198	code	code	ADJ
inlawrev-4065	568	199	section	section	NOUN
inlawrev-4065	568	200	provided	provide	VERB
inlawrev-4065	568	201	clear	clear	ADJ
inlawrev-4065	568	202	evidence	evidence	NOUN
inlawrev-4065	568	203	that	that	SCONJ
inlawrev-4065	568	204	the	the	DET
inlawrev-4065	568	205	legislature	legislature	NOUN
inlawrev-4065	568	206	intended	intend	VERB
inlawrev-4065	568	207	to	to	PART
inlawrev-4065	568	208	allow	allow	VERB
inlawrev-4065	568	209	taxpayers	taxpayer	NOUN
inlawrev-4065	568	210	until	until	ADP
inlawrev-4065	568	211	january	january	PROPN
inlawrev-4065	568	212	1	1	NUM
inlawrev-4065	568	213	,	,	PUNCT
inlawrev-4065	568	214	2008	2008	NUM
inlawrev-4065	568	215	,	,	PUNCT
inlawrev-4065	568	216	to	to	PART
inlawrev-4065	568	217	file	file	VERB
inlawrev-4065	568	218	their	their	PRON
inlawrev-4065	568	219	exemption	exemption	NOUN
inlawrev-4065	568	220	applications	application	NOUN
inlawrev-4065	568	221	for	for	ADP
inlawrev-4065	568	222	the	the	DET
inlawrev-4065	568	223	tax	tax	NOUN
inlawrev-4065	568	224	years	year	NOUN
inlawrev-4065	568	225	after	after	ADP
inlawrev-4065	568	226	2000.^^^	2000.^^^	NUM
inlawrev-4065	568	227	9	9	NUM
inlawrev-4065	568	228	.	.	PUNCT
inlawrev-4065	568	229	lake	lake	PROPN
inlawrev-4065	568	230	county	county	PROPN
inlawrev-4065	568	231	property	property	NOUN
inlawrev-4065	568	232	tax	tax	NOUN
inlawrev-4065	568	233	assessment	assessment	NOUN
inlawrev-4065	568	234	board	board	NOUN
inlawrev-4065	568	235	of	of	ADP
inlawrev-4065	568	236	appeals	appeals	PROPN
inlawrev-4065	568	237	v.	v.	PROPN
inlawrev-4065	568	238	st	st	PROPN
inlawrev-4065	568	239	.	.	PROPN
inlawrev-4065	568	240	george	george	PROPN
inlawrev-4065	568	241	serbian	serbian	PROPN
inlawrev-4065	568	242	orthodox	orthodox	PROPN
inlawrev-4065	568	243	church.^^^—the	church.^^^—the	PROPN
inlawrev-4065	568	244	lake	lake	PROPN
inlawrev-4065	568	245	county	county	PROPN
inlawrev-4065	568	246	ptaboa	ptaboa	PROPN
inlawrev-4065	568	247	challenged	challenge	VERB
inlawrev-4065	568	248	the	the	DET
inlawrev-4065	568	249	final	final	ADJ
inlawrev-4065	568	250	determination	determination	NOUN
inlawrev-4065	568	251	of	of	ADP
inlawrev-4065	568	252	the	the	DET
inlawrev-4065	568	253	ibtr	ibtr	NOUN
inlawrev-4065	568	254	that	that	PRON
inlawrev-4065	568	255	granted	grant	VERB
inlawrev-4065	568	256	st	st	PROPN
inlawrev-4065	568	257	.	.	PROPN
inlawrev-4065	568	258	george	george	PROPN
inlawrev-4065	568	259	serbian	serbian	PROPN
inlawrev-4065	568	260	orthodox	orthodox	PROPN
inlawrev-4065	568	261	church	church	PROPN
inlawrev-4065	568	262	(	(	PUNCT
inlawrev-4065	568	263	"	"	PUNCT
inlawrev-4065	568	264	st	st	PROPN
inlawrev-4065	568	265	.	.	PROPN
inlawrev-4065	568	266	george	george	PROPN
inlawrev-4065	568	267	"	"	PUNCT
inlawrev-4065	568	268	)	)	PUNCT
inlawrev-4065	568	269	a	a	DET
inlawrev-4065	568	270	property	property	NOUN
inlawrev-4065	568	271	tax	tax	NOUN
inlawrev-4065	568	272	exemption	exemption	NOUN
inlawrev-4065	568	273	for	for	ADP
inlawrev-4065	568	274	the	the	DET
inlawrev-4065	568	275	2003	2003	NUM
inlawrev-4065	568	276	tax	tax	NOUN
inlawrev-4065	568	277	year.^^^	year.^^^	PROPN
inlawrev-4065	568	278	st	st	PROPN
inlawrev-4065	568	279	.	.	PROPN
inlawrev-4065	568	280	george	george	PROPN
inlawrev-4065	568	281	is	be	AUX
inlawrev-4065	568	282	an	an	DET
inlawrev-4065	568	283	indiana	indiana	NOUN
inlawrev-4065	568	284	not	not	PART
inlawrev-4065	568	285	-	-	PUNCT
inlawrev-4065	568	286	for	for	ADP
inlawrev-4065	568	287	-	-	PUNCT
inlawrev-4065	568	288	profit	profit	NOUN
inlawrev-4065	568	289	corporation	corporation	NOUN
inlawrev-4065	568	290	that	that	PRON
inlawrev-4065	568	291	owns	own	VERB
inlawrev-4065	568	292	and	and	CCONJ
inlawrev-4065	568	293	operates	operate	VERB
inlawrev-4065	568	294	a	a	DET
inlawrev-4065	568	295	"	"	PUNCT
inlawrev-4065	568	296	church	church	NOUN
inlawrev-4065	568	297	-	-	PUNCT
inlawrev-4065	568	298	school	school	NOUN
inlawrev-4065	568	299	congregation	congregation	NOUN
inlawrev-4065	568	300	"	"	PUNCT
inlawrev-4065	568	301	(	(	PUNCT
inlawrev-4065	568	302	parish	parish	PROPN
inlawrev-4065	568	303	)	)	PUNCT
inlawrev-4065	568	304	in	in	ADP
inlawrev-4065	568	305	schererville	schererville	NOUN
inlawrev-4065	568	306	,	,	PUNCT
inlawrev-4065	568	307	indiana.^^^	indiana.^^^	PROPN
inlawrev-4065	568	308	st	st	PROPN
inlawrev-4065	568	309	.	.	PROPN
inlawrev-4065	568	310	george	george	PROPN
inlawrev-4065	568	311	's	's	PART
inlawrev-4065	568	312	property	property	NOUN
inlawrev-4065	568	313	consisted	consist	VERB
inlawrev-4065	568	314	of	of	ADP
inlawrev-4065	568	315	its	its	PRON
inlawrev-4065	568	316	church	church	NOUN
inlawrev-4065	568	317	,	,	PUNCT
inlawrev-4065	568	318	a	a	DET
inlawrev-4065	568	319	priest	priest	NOUN
inlawrev-4065	568	320	's	's	PART
inlawrev-4065	568	321	residence	residence	NOUN
inlawrev-4065	568	322	,	,	PUNCT
inlawrev-4065	568	323	a	a	DET
inlawrev-4065	568	324	garage	garage	NOUN
inlawrev-4065	568	325	,	,	PUNCT
inlawrev-4065	568	326	a	a	DET
inlawrev-4065	568	327	community	community	NOUN
inlawrev-4065	568	328	hall	hall	NOUN
inlawrev-4065	568	329	,	,	PUNCT
inlawrev-4065	568	330	a	a	DET
inlawrev-4065	568	331	cultural	cultural	ADJ
inlawrev-4065	568	332	center	center	NOUN
inlawrev-4065	568	333	,	,	PUNCT
inlawrev-4065	568	334	and	and	CCONJ
inlawrev-4065	568	335	the	the	DET
inlawrev-4065	568	336	73.2	73.2	NUM
inlawrev-4065	568	337	acres	acre	NOUN
inlawrev-4065	568	338	of	of	ADP
inlawrev-4065	568	339	land	land	NOUN
inlawrev-4065	568	340	upon	upon	SCONJ
inlawrev-4065	568	341	which	which	PRON
inlawrev-4065	568	342	those	those	DET
inlawrev-4065	568	343	improvements	improvement	NOUN
inlawrev-4065	568	344	stood.^^^	stood.^^^	VERB
inlawrev-4065	568	345	much	much	ADV
inlawrev-4065	568	346	like	like	ADP
inlawrev-4065	568	347	st	st	PROPN
inlawrev-4065	568	348	.	.	PROPN
inlawrev-4065	568	349	george	george	PROPN
inlawrev-4065	568	350	serbian	serbian	PROPN
inlawrev-4065	568	351	orthodox	orthodox	PROPN
inlawrev-4065	568	352	church	church	PROPN
inlawrev-4065	568	353	v.	v.	PROPN
inlawrev-4065	568	354	lake	lake	PROPN
inlawrev-4065	568	355	county	county	PROPN
inlawrev-4065	568	356	property	property	NOUN
inlawrev-4065	568	357	tax	tax	NOUN
inlawrev-4065	568	358	assessment	assessment	NOUN
inlawrev-4065	568	359	board	board	PROPN
inlawrev-4065	568	360	ofappeals,^^^	ofappeals,^^^	PROPN
inlawrev-4065	568	361	which	which	PRON
inlawrev-4065	568	362	was	be	AUX
inlawrev-4065	568	363	decided	decide	VERB
inlawrev-4065	568	364	by	by	ADP
inlawrev-4065	568	365	the	the	DET
inlawrev-4065	568	366	tax	tax	NOUN
inlawrev-4065	568	367	court	court	NOUN
inlawrev-4065	568	368	on	on	ADP
inlawrev-4065	568	369	the	the	DET
inlawrev-4065	568	370	same	same	ADJ
inlawrev-4065	568	371	day	day	NOUN
inlawrev-4065	568	372	,	,	PUNCT
inlawrev-4065	568	373	this	this	DET
inlawrev-4065	568	374	case	case	NOUN
inlawrev-4065	568	375	involved	involve	VERB
inlawrev-4065	568	376	the	the	DET
inlawrev-4065	568	377	39,000	39,000	NUM
inlawrev-4065	568	378	square	square	ADJ
inlawrev-4065	568	379	foot	foot	NOUN
inlawrev-4065	568	380	cultural	cultural	ADJ
inlawrev-4065	568	381	center	center	NOUN
inlawrev-4065	568	382	that	that	PRON
inlawrev-4065	568	383	contained	contain	VERB
inlawrev-4065	568	384	church	church	NOUN
inlawrev-4065	568	385	administration	administration	NOUN
inlawrev-4065	568	386	offices	office	NOUN
inlawrev-4065	568	387	,	,	PUNCT
inlawrev-4065	568	388	conference	conference	NOUN
inlawrev-4065	568	389	rooms	room	NOUN
inlawrev-4065	568	390	,	,	PUNCT
inlawrev-4065	568	391	and	and	CCONJ
inlawrev-4065	568	392	a	a	DET
inlawrev-4065	568	393	banquet	banquet	NOUN
inlawrev-4065	568	394	facility.^	facility.^	X
inlawrev-4065	568	395	'	'	PROPN
inlawrev-4065	568	396	^	^	SYM
inlawrev-4065	568	397	st	st	PROPN
inlawrev-4065	568	398	.	.	PROPN
inlawrev-4065	568	399	george	george	PROPN
inlawrev-4065	568	400	used	use	VERB
inlawrev-4065	568	401	the	the	DET
inlawrev-4065	568	402	cultural	cultural	ADJ
inlawrev-4065	568	403	center	center	NOUN
inlawrev-4065	568	404	for	for	ADP
inlawrev-4065	568	405	church	church	NOUN
inlawrev-4065	568	406	events	event	NOUN
inlawrev-4065	568	407	,	,	PUNCT
inlawrev-4065	568	408	but	but	CCONJ
inlawrev-4065	568	409	the	the	DET
inlawrev-4065	568	410	banquet	banquet	NOUN
inlawrev-4065	568	411	facility	facility	NOUN
inlawrev-4065	568	412	was	be	AUX
inlawrev-4065	568	413	available	available	ADJ
inlawrev-4065	568	414	to	to	ADP
inlawrev-4065	568	415	the	the	DET
inlawrev-4065	568	416	public	public	NOUN
inlawrev-4065	568	417	for	for	ADP
inlawrev-4065	568	418	rent.^^	rent.^^	NOUN
inlawrev-4065	568	419	'	'	PUNCT
inlawrev-4065	568	420	in	in	ADP
inlawrev-4065	568	421	march	march	PROPN
inlawrev-4065	568	422	2003	2003	NUM
inlawrev-4065	568	423	,	,	PUNCT
inlawrev-4065	568	424	st	st	PROPN
inlawrev-4065	568	425	.	.	PROPN
inlawrev-4065	568	426	george	george	PROPN
inlawrev-4065	568	427	filed	file	VERB
inlawrev-4065	568	428	an	an	DET
inlawrev-4065	568	429	application	application	NOUN
inlawrev-4065	568	430	with	with	ADP
inlawrev-4065	568	431	the	the	DET
inlawrev-4065	568	432	ptaboa	ptaboa	NOUN
inlawrev-4065	568	433	requesting	request	VERB
inlawrev-4065	568	434	a	a	DET
inlawrev-4065	568	435	religious	religious	ADJ
inlawrev-4065	568	436	purposes	purpose	NOUN
inlawrev-4065	568	437	exemption	exemption	NOUN
inlawrev-4065	568	438	on	on	ADP
inlawrev-4065	568	439	298	298	NUM
inlawrev-4065	568	440	.	.	PUNCT
inlawrev-4065	569	1	i	i	PRON
inlawrev-4065	569	2	d	d	PROPN
inlawrev-4065	569	3	299	299	NUM
inlawrev-4065	569	4	.	.	PUNCT
inlawrev-4065	569	5	mat	mat	PROPN
inlawrev-4065	569	6	541	541	NUM
inlawrev-4065	569	7	.	.	PUNCT
inlawrev-4065	570	1	300	300	NUM
inlawrev-4065	570	2	.	.	PUNCT
inlawrev-4065	571	1	i	i	PROPN
inlawrev-4065	571	2	d	d	PROPN
inlawrev-4065	571	3	301	301	NUM
inlawrev-4065	571	4	.	.	PUNCT
inlawrev-4065	572	1	i	i	PROPN
inlawrev-4065	572	2	d	d	PROPN
inlawrev-4065	572	3	302	302	NUM
inlawrev-4065	572	4	.	.	PUNCT
inlawrev-4065	573	1	i	i	PRON
inlawrev-4065	573	2	d	d	PROPN
inlawrev-4065	573	3	303	303	NUM
inlawrev-4065	573	4	.	.	PUNCT
inlawrev-4065	574	1	i	i	PRON
inlawrev-4065	574	2	d	d	PROPN
inlawrev-4065	574	3	304	304	PROPN
inlawrev-4065	574	4	.	.	PUNCT
inlawrev-4065	575	1	i	i	PRON
inlawrev-4065	575	2	d	d	PROPN
inlawrev-4065	575	3	at	at	ADP
inlawrev-4065	575	4	542	542	NUM
inlawrev-4065	575	5	.	.	PUNCT
inlawrev-4065	576	1	305	305	NUM
inlawrev-4065	576	2	.	.	PUNCT
inlawrev-4065	577	1	905	905	NUM
inlawrev-4065	577	2	n.e.2d	n.e.2d	NUM
inlawrev-4065	577	3	536	536	NUM
inlawrev-4065	577	4	(	(	PUNCT
inlawrev-4065	577	5	ind	ind	NOUN
inlawrev-4065	577	6	.	.	PUNCT
inlawrev-4065	578	1	t.c	t.c	PROPN
inlawrev-4065	578	2	.	.	PROPN
inlawrev-4065	578	3	2009	2009	NUM
inlawrev-4065	578	4	)	)	PUNCT
inlawrev-4065	578	5	.	.	PUNCT
inlawrev-4065	579	1	306	306	NUM
inlawrev-4065	579	2	.	.	PUNCT
inlawrev-4065	579	3	mat	mat	NOUN
inlawrev-4065	579	4	536	536	NUM
inlawrev-4065	579	5	.	.	PUNCT
inlawrev-4065	580	1	307	307	NUM
inlawrev-4065	580	2	.	.	PUNCT
inlawrev-4065	580	3	m.	m.	NOUN
inlawrev-4065	580	4	at	at	ADP
inlawrev-4065	580	5	537	537	NUM
inlawrev-4065	580	6	.	.	PUNCT
inlawrev-4065	580	7	308	308	NUM
inlawrev-4065	580	8	.	.	PUNCT
inlawrev-4065	581	1	i	i	PRON
inlawrev-4065	581	2	d	d	PROPN
inlawrev-4065	581	3	309	309	NUM
inlawrev-4065	581	4	.	.	PUNCT
inlawrev-4065	582	1	905	905	NUM
inlawrev-4065	582	2	n.e.2d	n.e.2d	NOUN
inlawrev-4065	582	3	539	539	NUM
inlawrev-4065	582	4	(	(	PUNCT
inlawrev-4065	582	5	ind	ind	NOUN
inlawrev-4065	582	6	.	.	PUNCT
inlawrev-4065	583	1	t.c	t.c	PROPN
inlawrev-4065	583	2	.	.	PROPN
inlawrev-4065	583	3	2009	2009	NUM
inlawrev-4065	583	4	)	)	PUNCT
inlawrev-4065	583	5	;	;	PUNCT
inlawrev-4065	583	6	see	see	VERB
inlawrev-4065	583	7	supra	supra	PROPN
inlawrev-4065	583	8	notes	note	VERB
inlawrev-4065	583	9	288	288	NUM
inlawrev-4065	583	10	-	-	SYM
inlawrev-4065	583	11	304	304	NUM
inlawrev-4065	583	12	.	.	PUNCT
inlawrev-4065	583	13	3	3	NUM
inlawrev-4065	583	14	1	1	NUM
inlawrev-4065	583	15	0	0	NUM
inlawrev-4065	583	16	.	.	PUNCT
inlawrev-4065	584	1	see	see	VERB
inlawrev-4065	584	2	st	st	PROPN
inlawrev-4065	584	3	.	.	PROPN
inlawrev-4065	584	4	george	george	PROPN
inlawrev-4065	584	5	,	,	PUNCT
inlawrev-4065	584	6	905	905	NUM
inlawrev-4065	584	7	n.e.2d	n.e.2d	NOUN
inlawrev-4065	584	8	at	at	ADP
inlawrev-4065	584	9	537	537	NUM
inlawrev-4065	584	10	.	.	PUNCT
inlawrev-4065	584	11	311	311	NUM
inlawrev-4065	584	12	.	.	PUNCT
inlawrev-4065	585	1	i	i	PRON
inlawrev-4065	585	2	d	d	PROPN
inlawrev-4065	585	3	2010	2010	NUM
inlawrev-4065	585	4	]	]	PUNCT
inlawrev-4065	585	5	taxation	taxation	NOUN
inlawrev-4065	585	6	1025	1025	NUM
inlawrev-4065	585	7	the	the	DET
inlawrev-4065	585	8	cultural	cultural	ADJ
inlawrev-4065	585	9	center	center	NOUN
inlawrev-4065	585	10	for	for	ADP
inlawrev-4065	585	11	the	the	DET
inlawrev-4065	585	12	2003	2003	NUM
inlawrev-4065	585	13	tax	tax	NOUN
inlawrev-4065	585	14	year.^	year.^	NOUN
inlawrev-4065	585	15	^^	^^	PUNCT
inlawrev-4065	585	16	in	in	ADP
inlawrev-4065	585	17	august	august	PROPN
inlawrev-4065	585	18	2006	2006	NUM
inlawrev-4065	585	19	,	,	PUNCT
inlawrev-4065	585	20	the	the	DET
inlawrev-4065	585	21	ptaboa	ptaboa	NOUN
inlawrev-4065	585	22	denied	deny	VERB
inlawrev-4065	585	23	st	st	PROPN
inlawrev-4065	585	24	.	.	PROPN
inlawrev-4065	585	25	george	george	PROPN
inlawrev-4065	585	26	's	's	PART
inlawrev-4065	585	27	application	application	NOUN
inlawrev-4065	585	28	because	because	SCONJ
inlawrev-4065	585	29	it	it	PRON
inlawrev-4065	585	30	believed	believe	VERB
inlawrev-4065	585	31	the	the	DET
inlawrev-4065	585	32	cultural	cultural	ADJ
inlawrev-4065	585	33	center	center	NOUN
inlawrev-4065	585	34	was	be	AUX
inlawrev-4065	585	35	predominantly	predominantly	ADV
inlawrev-4065	585	36	used	use	VERB
inlawrev-4065	585	37	as	as	ADP
inlawrev-4065	585	38	a	a	DET
inlawrev-4065	585	39	commercial	commercial	ADJ
inlawrev-4065	585	40	banquet	banquet	NOUN
inlawrev-4065	585	41	hall.^'^	hall.^'^	PROPN
inlawrev-4065	585	42	st	st	PROPN
inlawrev-4065	585	43	.	.	PROPN
inlawrev-4065	585	44	george	george	PROPN
inlawrev-4065	585	45	timely	timely	ADV
inlawrev-4065	585	46	filed	file	VERB
inlawrev-4065	585	47	a	a	DET
inlawrev-4065	585	48	petition	petition	NOUN
inlawrev-4065	585	49	for	for	ADP
inlawrev-4065	585	50	review	review	NOUN
inlawrev-4065	585	51	with	with	ADP
inlawrev-4065	585	52	the	the	DET
inlawrev-4065	585	53	ibtr.^^"^	ibtr.^^"^	NOUN
inlawrev-4065	585	54	after	after	ADP
inlawrev-4065	585	55	conducting	conduct	VERB
inlawrev-4065	585	56	a	a	DET
inlawrev-4065	585	57	hearing	hearing	NOUN
inlawrev-4065	585	58	,	,	PUNCT
inlawrev-4065	585	59	the	the	DET
inlawrev-4065	585	60	ibtr	ibtr	VERB
inlawrev-4065	585	61	reversed	reverse	VERB
inlawrev-4065	585	62	the	the	DET
inlawrev-4065	585	63	ptaboa	ptaboa	NOUN
inlawrev-4065	585	64	and	and	CCONJ
inlawrev-4065	585	65	held	hold	VERB
inlawrev-4065	585	66	that	that	SCONJ
inlawrev-4065	585	67	st	st	PROPN
inlawrev-4065	585	68	.	.	PROPN
inlawrev-4065	585	69	george	george	PROPN
inlawrev-4065	585	70	's	's	PART
inlawrev-4065	585	71	cultural	cultural	ADJ
inlawrev-4065	585	72	center	center	NOUN
inlawrev-4065	585	73	was	be	AUX
inlawrev-4065	585	74	entitled	entitle	VERB
inlawrev-4065	585	75	to	to	ADP
inlawrev-4065	585	76	the	the	DET
inlawrev-4065	585	77	requested	request	VERB
inlawrev-4065	585	78	exemption.^	exemption.^	NOUN
inlawrev-4065	585	79	^^	^^	PUNCT
inlawrev-4065	585	80	the	the	DET
inlawrev-4065	585	81	ptaboa	ptaboa	NOUN
inlawrev-4065	585	82	filed	file	VERB
inlawrev-4065	585	83	an	an	DET
inlawrev-4065	585	84	appeal	appeal	NOUN
inlawrev-4065	585	85	with	with	ADP
inlawrev-4065	585	86	the	the	DET
inlawrev-4065	585	87	tax	tax	NOUN
inlawrev-4065	585	88	court	court	NOUN
inlawrev-4065	585	89	arguing	argue	VERB
inlawrev-4065	585	90	that	that	SCONJ
inlawrev-4065	585	91	the	the	DET
inlawrev-4065	585	92	ibtr	ibtr	VERB
inlawrev-4065	585	93	erred	err	VERB
inlawrev-4065	585	94	when	when	SCONJ
inlawrev-4065	585	95	it	it	PRON
inlawrev-4065	585	96	determined	determine	VERB
inlawrev-4065	585	97	that	that	SCONJ
inlawrev-4065	585	98	st	st	PROPN
inlawrev-4065	585	99	.	.	PROPN
inlawrev-4065	585	100	george	george	PROPN
inlawrev-4065	585	101	prima	prima	PROPN
inlawrev-4065	585	102	facie	facie	PROPN
inlawrev-4065	585	103	demonstrated	demonstrate	VERB
inlawrev-4065	585	104	that	that	SCONJ
inlawrev-4065	585	105	its	its	PRON
inlawrev-4065	585	106	cultural	cultural	ADJ
inlawrev-4065	585	107	center	center	NOUN
inlawrev-4065	585	108	qualified	qualified	ADJ
inlawrev-4065	585	109	for	for	ADP
inlawrev-4065	585	110	the	the	DET
inlawrev-4065	585	111	religious	religious	ADJ
inlawrev-4065	585	112	purposes	purpose	NOUN
inlawrev-4065	585	113	exemption	exemption	NOUN
inlawrev-4065	585	114	as	as	SCONJ
inlawrev-4065	585	115	provided	provide	VERB
inlawrev-4065	585	116	in	in	ADP
inlawrev-4065	585	117	ic	ic	PROPN
inlawrev-4065	585	118	6	6	NUM
inlawrev-4065	585	119	-	-	SYM
inlawrev-4065	585	120	1.1	1.1	NUM
inlawrev-4065	585	121	-	-	PUNCT
inlawrev-4065	585	122	10	10	NUM
inlawrev-4065	585	123	-	-	SYM
inlawrev-4065	585	124	16	16	NUM
inlawrev-4065	585	125	.	.	PUNCT
inlawrev-4065	585	126	''	''	PUNCT
inlawrev-4065	585	127	'	'	PUNCT
inlawrev-4065	585	128	in	in	ADP
inlawrev-4065	585	129	its	its	PRON
inlawrev-4065	585	130	decision	decision	NOUN
inlawrev-4065	585	131	,	,	PUNCT
inlawrev-4065	585	132	the	the	DET
inlawrev-4065	585	133	court	court	NOUN
inlawrev-4065	585	134	noted	note	VERB
inlawrev-4065	585	135	that	that	SCONJ
inlawrev-4065	585	136	the	the	DET
inlawrev-4065	585	137	taxpayer	taxpayer	NOUN
inlawrev-4065	585	138	bears	bear	VERB
inlawrev-4065	585	139	the	the	DET
inlawrev-4065	585	140	burden	burden	NOUN
inlawrev-4065	585	141	ofproving	ofprove	VERB
inlawrev-4065	585	142	that	that	SCONJ
inlawrev-4065	585	143	it	it	PRON
inlawrev-4065	585	144	is	be	AUX
inlawrev-4065	585	145	entitled	entitle	VERB
inlawrev-4065	585	146	to	to	ADP
inlawrev-4065	585	147	the	the	DET
inlawrev-4065	585	148	exemption	exemption	NOUN
inlawrev-4065	585	149	it	it	PRON
inlawrev-4065	585	150	seeks	seek	VERB
inlawrev-4065	585	151	and	and	CCONJ
inlawrev-4065	585	152	that	that	SCONJ
inlawrev-4065	585	153	the	the	DET
inlawrev-4065	585	154	ibtr	ibtr	NOUN
inlawrev-4065	585	155	had	have	AUX
inlawrev-4065	585	156	held	hold	VERB
inlawrev-4065	585	157	that	that	PRON
inlawrev-4065	585	158	st	st	PROPN
inlawrev-4065	585	159	.	.	PROPN
inlawrev-4065	585	160	george	george	PROPN
inlawrev-4065	585	161	met	meet	VERB
inlawrev-4065	585	162	this	this	DET
inlawrev-4065	585	163	burden	burden	NOUN
inlawrev-4065	585	164	.	.	PUNCT
inlawrev-4065	586	1	''^	''^	PROPN
inlawrev-4065	586	2	the	the	DET
inlawrev-4065	586	3	court	court	NOUN
inlawrev-4065	586	4	also	also	ADV
inlawrev-4065	586	5	noted	note	VERB
inlawrev-4065	586	6	that	that	SCONJ
inlawrev-4065	586	7	the	the	DET
inlawrev-4065	586	8	ptaboa	ptaboa	NOUN
inlawrev-4065	586	9	had	have	AUX
inlawrev-4065	586	10	failed	fail	VERB
inlawrev-4065	586	11	to	to	PART
inlawrev-4065	586	12	rebut	rebut	VERB
inlawrev-4065	586	13	this	this	DET
inlawrev-4065	586	14	evidence	evidence	NOUN
inlawrev-4065	586	15	during	during	ADP
inlawrev-4065	586	16	the	the	DET
inlawrev-4065	586	17	administrative	administrative	ADJ
inlawrev-4065	586	18	hearing	hearing	NOUN
inlawrev-4065	586	19	.	.	PUNCT
inlawrev-4065	587	1	''^	''^	PROPN
inlawrev-4065	588	1	the	the	DET
inlawrev-4065	588	2	court	court	NOUN
inlawrev-4065	588	3	found	find	VERB
inlawrev-4065	588	4	that	that	SCONJ
inlawrev-4065	588	5	ptaboa	ptaboa	NOUN
inlawrev-4065	588	6	was	be	AUX
inlawrev-4065	588	7	essentially	essentially	ADV
inlawrev-4065	588	8	challenging	challenge	VERB
inlawrev-4065	588	9	the	the	DET
inlawrev-4065	588	10	nature	nature	NOUN
inlawrev-4065	588	11	ofthe	ofthe	ADJ
inlawrev-4065	588	12	evidence	evidence	NOUN
inlawrev-4065	588	13	submitted	submit	VERB
inlawrev-4065	588	14	by	by	ADP
inlawrev-4065	588	15	st	st	PROPN
inlawrev-4065	588	16	.	.	PROPN
inlawrev-4065	588	17	george	george	PROPN
inlawrev-4065	588	18	during	during	ADP
inlawrev-4065	588	19	the	the	DET
inlawrev-4065	588	20	administrative	administrative	ADJ
inlawrev-4065	588	21	hearing	hearing	NOUN
inlawrev-4065	588	22	.	.	PUNCT
inlawrev-4065	589	1	'*^	'*^	PROPN
inlawrev-4065	590	1	but	but	CCONJ
inlawrev-4065	590	2	he	he	PRON
inlawrev-4065	590	3	ptaboa	ptaboa	NOUN
inlawrev-4065	590	4	failed	fail	VERB
inlawrev-4065	590	5	to	to	PART
inlawrev-4065	590	6	demonstrate	demonstrate	VERB
inlawrev-4065	590	7	to	to	ADP
inlawrev-4065	590	8	the	the	DET
inlawrev-4065	590	9	court	court	NOUN
inlawrev-4065	590	10	that	that	SCONJ
inlawrev-4065	590	11	there	there	PRON
inlawrev-4065	590	12	was	be	VERB
inlawrev-4065	590	13	probative	probative	ADJ
inlawrev-4065	590	14	evidence	evidence	NOUN
inlawrev-4065	590	15	in	in	ADP
inlawrev-4065	590	16	the	the	DET
inlawrev-4065	590	17	administrative	administrative	ADJ
inlawrev-4065	590	18	record	record	NOUN
inlawrev-4065	590	19	that	that	PRON
inlawrev-4065	590	20	affirmatively	affirmatively	ADV
inlawrev-4065	590	21	demonstrated	demonstrate	VERB
inlawrev-4065	590	22	that	that	SCONJ
inlawrev-4065	590	23	st	st	PROPN
inlawrev-4065	590	24	.	.	PROPN
inlawrev-4065	590	25	george	george	PROPN
inlawrev-4065	590	26	did	do	AUX
inlawrev-4065	590	27	not	not	PART
inlawrev-4065	590	28	predominately	predominately	ADV
inlawrev-4065	590	29	use	use	VERB
inlawrev-4065	590	30	its	its	PRON
inlawrev-4065	590	31	cultural	cultural	ADJ
inlawrev-4065	590	32	center	center	NOUN
inlawrev-4065	590	33	for	for	ADP
inlawrev-4065	590	34	religious	religious	ADJ
inlawrev-4065	590	35	purposes	purpose	NOUN
inlawrev-4065	590	36	.	.	PUNCT
inlawrev-4065	591	1	'^^	'^^	PROPN
inlawrev-4065	591	2	the	the	DET
inlawrev-4065	591	3	ptaboa	ptaboa	NOUN
inlawrev-4065	591	4	did	do	AUX
inlawrev-4065	591	5	not	not	PART
inlawrev-4065	591	6	meet	meet	VERB
inlawrev-4065	591	7	its	its	PRON
inlawrev-4065	591	8	burden	burden	NOUN
inlawrev-4065	591	9	,	,	PUNCT
inlawrev-4065	591	10	and	and	CCONJ
inlawrev-4065	591	11	therefore	therefore	ADV
inlawrev-4065	591	12	the	the	DET
inlawrev-4065	591	13	court	court	NOUN
inlawrev-4065	591	14	affirmed	affirm	VERB
inlawrev-4065	591	15	the	the	DET
inlawrev-4065	591	16	decision	decision	NOUN
inlawrev-4065	591	17	of	of	ADP
inlawrev-4065	591	18	the	the	DET
inlawrev-4065	591	19	ibtr	ibtr	VERB
inlawrev-4065	591	20	.	.	PUNCT
inlawrev-4065	592	1	'^	'^	NOUN
inlawrev-4065	592	2	'	'	PART
inlawrev-4065	592	3	10	10	NUM
inlawrev-4065	592	4	.	.	PUNCT
inlawrev-4065	593	1	charwood	charwood	PROPN
inlawrev-4065	593	2	llc	llc	PROPN
inlawrev-4065	593	3	v.	v.	PROPN
inlawrev-4065	593	4	bartholomew	bartholomew	PROPN
inlawrev-4065	593	5	county	county	PROPN
inlawrev-4065	593	6	assessor	assessor	NOUN
inlawrev-4065	593	7	.	.	PUNCT
inlawrev-4065	594	1	'^^—charwood	'^^—charwood	PROPN
inlawrev-4065	594	2	llc	llc	PROPN
inlawrev-4065	594	3	challenged	challenge	VERB
inlawrev-4065	594	4	the	the	DET
inlawrev-4065	594	5	ibtr	ibtr	ADJ
inlawrev-4065	594	6	final	final	ADJ
inlawrev-4065	594	7	determinations	determination	NOUN
inlawrev-4065	594	8	that	that	PRON
inlawrev-4065	594	9	upheld	uphold	VERB
inlawrev-4065	594	10	the	the	DET
inlawrev-4065	594	11	bartholomew	bartholomew	PROPN
inlawrev-4065	594	12	county	county	PROPN
inlawrev-4065	594	13	ptaboa	ptaboa	NOUN
inlawrev-4065	594	14	interim	interim	ADJ
inlawrev-4065	594	15	reassessments	reassessment	NOUN
inlawrev-4065	594	16	of	of	ADP
inlawrev-4065	594	17	their	their	PRON
inlawrev-4065	594	18	real	real	ADJ
inlawrev-4065	594	19	property	property	NOUN
inlawrev-4065	594	20	for	for	ADP
inlawrev-4065	594	21	the	the	DET
inlawrev-4065	594	22	2003	2003	NUM
inlawrev-4065	594	23	tax	tax	NOUN
inlawrev-4065	594	24	year	year	NOUN
inlawrev-4065	594	25	.	.	PUNCT
inlawrev-4065	595	1	'^	'^	NOUN
inlawrev-4065	595	2	'	'	PART
inlawrev-4065	595	3	charwood	charwood	NOUN
inlawrev-4065	595	4	owned	own	VERB
inlawrev-4065	595	5	twenty	twenty	NUM
inlawrev-4065	595	6	-	-	PUNCT
inlawrev-4065	595	7	seven	seven	NUM
inlawrev-4065	595	8	parcels	parcel	NOUN
inlawrev-4065	595	9	of	of	ADP
inlawrev-4065	595	10	land	land	NOUN
inlawrev-4065	595	11	and	and	CCONJ
inlawrev-4065	595	12	numerous	numerous	ADJ
inlawrev-4065	595	13	improvements	improvement	NOUN
inlawrev-4065	595	14	in	in	ADP
inlawrev-4065	595	15	columbus	columbus	PROPN
inlawrev-4065	595	16	township	township	PROPN
inlawrev-4065	595	17	,	,	PUNCT
inlawrev-4065	595	18	bartholomew	bartholomew	PROPN
inlawrev-4065	595	19	county	county	PROPN
inlawrev-4065	595	20	,	,	PUNCT
inlawrev-4065	595	21	indiana	indiana	PROPN
inlawrev-4065	595	22	.	.	PUNCT
inlawrev-4065	595	23	'^"^	'^"^	X
inlawrev-4065	596	1	sometime	sometime	ADV
inlawrev-4065	596	2	after	after	SCONJ
inlawrev-4065	596	3	they	they	PRON
inlawrev-4065	596	4	received	receive	VERB
inlawrev-4065	596	5	their	their	PRON
inlawrev-4065	596	6	property	property	NOUN
inlawrev-4065	596	7	tax	tax	NOUN
inlawrev-4065	596	8	bills	bill	NOUN
inlawrev-4065	596	9	for	for	ADP
inlawrev-4065	596	10	the	the	DET
inlawrev-4065	596	11	2002	2002	NUM
inlawrev-4065	596	12	assessment	assessment	NOUN
inlawrev-4065	596	13	year	year	NOUN
inlawrev-4065	596	14	,	,	PUNCT
inlawrev-4065	596	15	each	each	PRON
inlawrev-4065	596	16	of	of	ADP
inlawrev-4065	596	17	the	the	DET
inlawrev-4065	596	18	petitioners	petitioner	NOUN
inlawrev-4065	596	19	received	receive	VERB
inlawrev-4065	596	20	a	a	DET
inlawrev-4065	596	21	letter	letter	NOUN
inlawrev-4065	596	22	explaining	explain	VERB
inlawrev-4065	596	23	that	that	SCONJ
inlawrev-4065	596	24	the	the	PRON
inlawrev-4065	596	25	ptaboawould	ptaboawould	AUX
inlawrev-4065	596	26	be	be	AUX
inlawrev-4065	596	27	reviewing	review	VERB
inlawrev-4065	596	28	the	the	DET
inlawrev-4065	596	29	assessed	assessed	ADJ
inlawrev-4065	596	30	values	value	NOUN
inlawrev-4065	596	31	of	of	ADP
inlawrev-4065	596	32	the	the	DET
inlawrev-4065	596	33	properties	property	NOUN
inlawrev-4065	596	34	and	and	CCONJ
inlawrev-4065	596	35	that	that	DET
inlawrev-4065	596	36	charwood	charwood	NOUN
inlawrev-4065	596	37	was	be	AUX
inlawrev-4065	596	38	welcome	welcome	ADJ
inlawrev-4065	596	39	to	to	PART
inlawrev-4065	596	40	send	send	VERB
inlawrev-4065	596	41	a	a	DET
inlawrev-4065	596	42	representative	representative	NOUN
inlawrev-4065	596	43	to	to	PART
inlawrev-4065	596	44	discuss	discuss	VERB
inlawrev-4065	596	45	the	the	DET
inlawrev-4065	596	46	assessments	assessment	NOUN
inlawrev-4065	596	47	.	.	PUNCT
inlawrev-4065	597	1	'^^	'^^	PROPN
inlawrev-4065	597	2	charwood	charwood	PROPN
inlawrev-4065	597	3	'	'	PART
inlawrev-4065	597	4	s	s	PROPN
inlawrev-4065	597	5	representative	representative	NOUN
inlawrev-4065	597	6	,	,	PUNCT
inlawrev-4065	597	7	milo	milo	PROPN
inlawrev-4065	597	8	e.	e.	PROPN
inlawrev-4065	597	9	smith	smith	PROPN
inlawrev-4065	597	10	,	,	PUNCT
inlawrev-4065	597	11	appeared	appear	VERB
inlawrev-4065	597	12	at	at	ADP
inlawrev-4065	597	13	this	this	DET
inlawrev-4065	597	14	hearing	hearing	NOUN
inlawrev-4065	597	15	and	and	CCONJ
inlawrev-4065	597	16	presented	present	VERB
inlawrev-4065	597	17	several	several	ADJ
inlawrev-4065	597	18	exhibits	exhibit	NOUN
inlawrev-4065	597	19	in	in	ADP
inlawrev-4065	597	20	support	support	NOUN
inlawrev-4065	597	21	ofeach	ofeach	NOUN
inlawrev-4065	597	22	312	312	NUM
inlawrev-4065	597	23	.	.	PUNCT
inlawrev-4065	598	1	i	i	PRON
inlawrev-4065	598	2	d.	d.	PROPN
inlawrev-4065	598	3	313	313	NUM
inlawrev-4065	598	4	.	.	PUNCT
inlawrev-4065	599	1	i	i	PRON
inlawrev-4065	599	2	d.	d.	PROPN
inlawrev-4065	599	3	314	314	NUM
inlawrev-4065	599	4	.	.	PUNCT
inlawrev-4065	600	1	i	i	PRON
inlawrev-4065	600	2	d	d	PROPN
inlawrev-4065	600	3	315	315	NUM
inlawrev-4065	600	4	.	.	PUNCT
inlawrev-4065	601	1	i	i	PRON
inlawrev-4065	601	2	d	d	PROPN
inlawrev-4065	601	3	316	316	NUM
inlawrev-4065	601	4	.	.	PUNCT
inlawrev-4065	602	1	i	i	PRON
inlawrev-4065	602	2	d.	d.	PROPN
inlawrev-4065	602	3	at	at	ADP
inlawrev-4065	602	4	538	538	NUM
inlawrev-4065	602	5	.	.	PUNCT
inlawrev-4065	603	1	317	317	NUM
inlawrev-4065	603	2	.	.	PUNCT
inlawrev-4065	604	1	i	i	PRON
inlawrev-4065	604	2	d	d	PROPN
inlawrev-4065	604	3	318	318	NUM
inlawrev-4065	604	4	.	.	PUNCT
inlawrev-4065	605	1	i	i	PRON
inlawrev-4065	605	2	d	d	PROPN
inlawrev-4065	605	3	319	319	NUM
inlawrev-4065	605	4	.	.	PUNCT
inlawrev-4065	606	1	i	i	PROPN
inlawrev-4065	606	2	d	d	PROPN
inlawrev-4065	606	3	320	320	NUM
inlawrev-4065	606	4	.	.	PUNCT
inlawrev-4065	607	1	i	i	PRON
inlawrev-4065	607	2	d	d	PROPN
inlawrev-4065	607	3	at	at	ADP
inlawrev-4065	607	4	539	539	NUM
inlawrev-4065	607	5	.	.	PUNCT
inlawrev-4065	607	6	321	321	NUM
inlawrev-4065	607	7	.	.	PUNCT
inlawrev-4065	608	1	i	i	PRON
inlawrev-4065	608	2	d	d	PROPN
inlawrev-4065	608	3	322	322	NUM
inlawrev-4065	608	4	.	.	PROPN
inlawrev-4065	608	5	906	906	NUM
inlawrev-4065	608	6	n.e.2d	n.e.2d	NOUN
inlawrev-4065	608	7	946	946	NUM
inlawrev-4065	608	8	(	(	PUNCT
inlawrev-4065	608	9	ind	ind	NOUN
inlawrev-4065	608	10	.	.	PUNCT
inlawrev-4065	609	1	t.c	t.c	PROPN
inlawrev-4065	609	2	.	.	PROPN
inlawrev-4065	609	3	2009	2009	NUM
inlawrev-4065	609	4	)	)	PUNCT
inlawrev-4065	609	5	,	,	PUNCT
inlawrev-4065	609	6	323	323	NUM
inlawrev-4065	609	7	.	.	PUNCT
inlawrev-4065	610	1	i	i	PRON
inlawrev-4065	610	2	d	d	PROPN
inlawrev-4065	610	3	at	at	ADP
inlawrev-4065	610	4	947	947	NUM
inlawrev-4065	610	5	.	.	PUNCT
inlawrev-4065	611	1	324	324	NUM
inlawrev-4065	611	2	.	.	PUNCT
inlawrev-4065	612	1	i	i	PRON
inlawrev-4065	612	2	d	d	PROPN
inlawrev-4065	612	3	325	325	NUM
inlawrev-4065	612	4	.	.	PUNCT
inlawrev-4065	613	1	i	i	PRON
inlawrev-4065	613	2	d	d	PROPN
inlawrev-4065	613	3	1	1	NUM
inlawrev-4065	613	4	026	026	NUM
inlawrev-4065	613	5	indiana	indiana	PROPN
inlawrev-4065	613	6	law	law	PROPN
inlawrev-4065	613	7	review	review	NOUN
inlawrev-4065	614	1	[	[	X
inlawrev-4065	614	2	vol	vol	NOUN
inlawrev-4065	614	3	.	.	PUNCT
inlawrev-4065	614	4	43	43	NUM
inlawrev-4065	614	5	:	:	PUNCT
inlawrev-4065	614	6	999	999	NUM
inlawrev-4065	614	7	ofthe	ofthe	ADJ
inlawrev-4065	614	8	properties	property	NOUN
inlawrev-4065	614	9	'	'	PART
inlawrev-4065	614	10	2002	2002	NUM
inlawrev-4065	614	11	assessed	assess	VERB
inlawrev-4065	614	12	values.^^^	values.^^^	PROPN
inlawrev-4065	614	13	soon	soon	ADV
inlawrev-4065	614	14	thereafter	thereafter	ADV
inlawrev-4065	614	15	,	,	PUNCT
inlawrev-4065	614	16	the	the	DET
inlawrev-4065	614	17	ptaboa	ptaboa	NOUN
inlawrev-4065	614	18	issued	issue	VERB
inlawrev-4065	614	19	notifications	notification	NOUN
inlawrev-4065	614	20	offinal	offinal	ADJ
inlawrev-4065	614	21	assessment	assessment	NOUN
inlawrev-4065	614	22	determinations	determination	NOUN
inlawrev-4065	614	23	that	that	PRON
inlawrev-4065	614	24	effectively	effectively	ADV
inlawrev-4065	614	25	increasing	increase	VERB
inlawrev-4065	614	26	the	the	DET
inlawrev-4065	614	27	assessed	assessed	ADJ
inlawrev-4065	614	28	values	value	NOUN
inlawrev-4065	614	29	ofthe	ofthe	VERB
inlawrev-4065	614	30	petitioners	petitioner	NOUN
inlawrev-4065	614	31	'	'	PART
inlawrev-4065	614	32	properties	property	NOUN
inlawrev-4065	614	33	for	for	ADP
inlawrev-4065	614	34	the	the	DET
inlawrev-4065	614	35	2003	2003	NUM
inlawrev-4065	614	36	tax	tax	NOUN
inlawrev-4065	614	37	year.^^^	year.^^^	PROPN
inlawrev-4065	614	38	charwood	charwood	NOUN
inlawrev-4065	614	39	timely	timely	ADV
inlawrev-4065	614	40	filed	file	VERB
inlawrev-4065	614	41	a	a	DET
inlawrev-4065	614	42	petition	petition	NOUN
inlawrev-4065	614	43	for	for	ADP
inlawrev-4065	614	44	review	review	NOUN
inlawrev-4065	614	45	with	with	ADP
inlawrev-4065	614	46	the	the	DET
inlawrev-4065	614	47	ibtr.^^^	ibtr.^^^	PROPN
inlawrev-4065	614	48	during	during	ADP
inlawrev-4065	614	49	their	their	PRON
inlawrev-4065	614	50	fmal	fmal	ADJ
inlawrev-4065	614	51	prehearing	prehearing	NOUN
inlawrev-4065	614	52	conference	conference	NOUN
inlawrev-4065	614	53	,	,	PUNCT
inlawrev-4065	614	54	the	the	DET
inlawrev-4065	614	55	parties	party	NOUN
inlawrev-4065	614	56	agreed	agree	VERB
inlawrev-4065	614	57	that	that	SCONJ
inlawrev-4065	614	58	the	the	DET
inlawrev-4065	614	59	matter	matter	NOUN
inlawrev-4065	614	60	could	could	AUX
inlawrev-4065	614	61	be	be	AUX
inlawrev-4065	614	62	resolved	resolve	VERB
inlawrev-4065	614	63	based	base	VERB
inlawrev-4065	614	64	on	on	ADP
inlawrev-4065	614	65	their	their	PRON
inlawrev-4065	614	66	stipulated	stipulate	VERB
inlawrev-4065	614	67	facts	fact	NOUN
inlawrev-4065	614	68	and	and	CCONJ
inlawrev-4065	614	69	briefs.^^^	briefs.^^^	VERB
inlawrev-4065	614	70	as	as	ADP
inlawrev-4065	614	71	such	such	ADJ
inlawrev-4065	614	72	,	,	PUNCT
inlawrev-4065	614	73	the	the	DET
inlawrev-4065	614	74	ibtr	ibtr	PROPN
inlawrev-4065	614	75	's	's	PART
inlawrev-4065	614	76	alj	alj	PROPN
inlawrev-4065	614	77	vacated	vacate	VERB
inlawrev-4065	614	78	the	the	DET
inlawrev-4065	614	79	previously	previously	ADV
inlawrev-4065	614	80	scheduled	schedule	VERB
inlawrev-4065	614	81	administrative	administrative	ADJ
inlawrev-4065	614	82	hearing	hearing	NOUN
inlawrev-4065	614	83	and	and	CCONJ
inlawrev-4065	614	84	instead	instead	ADV
inlawrev-4065	614	85	instituted	institute	VERB
inlawrev-4065	614	86	a	a	DET
inlawrev-4065	614	87	briefing	briefing	NOUN
inlawrev-4065	614	88	schedule.^^^	schedule.^^^	NOUN
inlawrev-4065	614	89	in	in	ADP
inlawrev-4065	614	90	their	their	PRON
inlawrev-4065	614	91	brief	brief	ADJ
inlawrev-4065	614	92	,	,	PUNCT
inlawrev-4065	614	93	charwood	charwood	NOUN
inlawrev-4065	614	94	,	,	PUNCT
inlawrev-4065	614	95	relying	rely	VERB
inlawrev-4065	614	96	on	on	ADP
inlawrev-4065	614	97	ic	ic	PROPN
inlawrev-4065	614	98	6	6	NUM
inlawrev-4065	614	99	-	-	SYM
inlawrev-4065	614	100	1.1	1.1	NUM
inlawrev-4065	614	101	-	-	PUNCT
inlawrev-4065	614	102	4	4	NUM
inlawrev-4065	614	103	-	-	SYM
inlawrev-4065	614	104	25	25	NUM
inlawrev-4065	614	105	and	and	CCONJ
inlawrev-4065	614	106	6	6	NUM
inlawrev-4065	614	107	-	-	SYM
inlawrev-4065	614	108	1.1	1.1	NUM
inlawrev-4065	614	109	-	-	PUNCT
inlawrev-4065	614	110	9	9	NUM
inlawrev-4065	614	111	-	-	SYM
inlawrev-4065	614	112	1	1	NUM
inlawrev-4065	614	113	,	,	PUNCT
inlawrev-4065	614	114	claimed	claim	VERB
inlawrev-4065	614	115	that	that	SCONJ
inlawrev-4065	614	116	each	each	DET
inlawrev-4065	614	117	oftheir	oftheir	PROPN
inlawrev-4065	614	118	properties	property	NOUN
inlawrev-4065	614	119	'	'	PART
inlawrev-4065	614	120	2002	2002	NUM
inlawrev-4065	614	121	assessed	assessed	ADJ
inlawrev-4065	614	122	values	value	NOUN
inlawrev-4065	614	123	should	should	AUX
inlawrev-4065	614	124	have	have	AUX
inlawrev-4065	614	125	remained	remain	VERB
inlawrev-4065	614	126	unaltered	unaltered	ADJ
inlawrev-4065	614	127	because	because	SCONJ
inlawrev-4065	614	128	none	none	NOUN
inlawrev-4065	614	129	oftheir	oftheir	ADJ
inlawrev-4065	614	130	properties	property	NOUN
inlawrev-4065	614	131	had	have	AUX
inlawrev-4065	614	132	experienced	experience	VERB
inlawrev-4065	614	133	a	a	DET
inlawrev-4065	614	134	physical	physical	ADJ
inlawrev-4065	614	135	change	change	NOUN
inlawrev-4065	614	136	or	or	CCONJ
inlawrev-4065	614	137	a	a	DET
inlawrev-4065	614	138	change	change	NOUN
inlawrev-4065	614	139	in	in	ADP
inlawrev-4065	614	140	use	use	NOUN
inlawrev-4065	614	141	between	between	ADP
inlawrev-4065	614	142	the	the	DET
inlawrev-4065	614	143	2002	2002	NUM
inlawrev-4065	614	144	and	and	CCONJ
inlawrev-4065	614	145	the	the	DET
inlawrev-4065	614	146	2003	2003	NUM
inlawrev-4065	614	147	tax	tax	NOUN
inlawrev-4065	614	148	years.^^	years.^^	NOUN
inlawrev-4065	614	149	'	'	PUNCT
inlawrev-4065	614	150	specifically	specifically	ADV
inlawrev-4065	614	151	,	,	PUNCT
inlawrev-4065	614	152	they	they	PRON
inlawrev-4065	614	153	argued	argue	VERB
inlawrev-4065	614	154	that	that	SCONJ
inlawrev-4065	614	155	the	the	DET
inlawrev-4065	614	156	two	two	NUM
inlawrev-4065	614	157	statutes	statute	NOUN
inlawrev-4065	614	158	authorized	authorize	VERB
inlawrev-4065	614	159	interim	interim	ADJ
inlawrev-4065	614	160	reassessments	reassessment	NOUN
inlawrev-4065	614	161	only	only	ADV
inlawrev-4065	614	162	in	in	ADP
inlawrev-4065	614	163	instances	instance	NOUN
inlawrev-4065	614	164	where	where	SCONJ
inlawrev-4065	614	165	a	a	DET
inlawrev-4065	614	166	property	property	NOUN
inlawrev-4065	614	167	had	have	AUX
inlawrev-4065	614	168	either	either	CCONJ
inlawrev-4065	614	169	been	be	AUX
inlawrev-4065	614	170	physically	physically	ADV
inlawrev-4065	614	171	altered	alter	VERB
inlawrev-4065	614	172	or	or	CCONJ
inlawrev-4065	614	173	put	put	VERB
inlawrev-4065	614	174	to	to	ADP
inlawrev-4065	614	175	a	a	DET
inlawrev-4065	614	176	different	different	ADJ
inlawrev-4065	614	177	use.^^	use.^^	NOUN
inlawrev-4065	614	178	"	"	PUNCT
inlawrev-4065	614	179	the	the	DET
inlawrev-4065	614	180	ibtr	ibtr	VERB
inlawrev-4065	614	181	upheld	uphold	VERB
inlawrev-4065	614	182	the	the	DET
inlawrev-4065	614	183	interim	interim	ADJ
inlawrev-4065	614	184	reassessments	reassessment	NOUN
inlawrev-4065	614	185	,	,	PUNCT
inlawrev-4065	614	186	finding	find	VERB
inlawrev-4065	614	187	that	that	SCONJ
inlawrev-4065	614	188	the	the	DET
inlawrev-4065	614	189	"	"	PUNCT
inlawrev-4065	614	190	plain	plain	ADJ
inlawrev-4065	614	191	language	language	NOUN
inlawrev-4065	614	192	of	of	ADP
inlawrev-4065	614	193	indiana	indiana	PROPN
inlawrev-4065	614	194	code	code	PROPN
inlawrev-4065	614	195	§	§	PROPN
inlawrev-4065	614	196	6	6	NUM
inlawrev-4065	614	197	-	-	SYM
inlawrev-4065	614	198	1.1	1.1	NUM
inlawrev-4065	614	199	-	-	PUNCT
inlawrev-4065	614	200	4	4	NUM
inlawrev-4065	614	201	-	-	SYM
inlawrev-4065	614	202	25	25	NUM
inlawrev-4065	614	203	involved	involve	VERB
inlawrev-4065	614	204	an	an	DET
inlawrev-4065	614	205	assessor	assessor	NOUN
inlawrev-4065	614	206	's	's	PART
inlawrev-4065	614	207	recordkeeping	recordkeeping	NOUN
inlawrev-4065	614	208	duties	duty	NOUN
inlawrev-4065	614	209	only	only	ADV
inlawrev-4065	614	210	,	,	PUNCT
inlawrev-4065	615	1	[	[	X
inlawrev-4065	615	2	and	and	CCONJ
inlawrev-4065	615	3	]	]	PUNCT
inlawrev-4065	615	4	did	do	AUX
inlawrev-4065	615	5	not	not	PART
inlawrev-4065	615	6	limit	limit	VERB
inlawrev-4065	615	7	or	or	CCONJ
inlawrev-4065	615	8	condition	condition	VERB
inlawrev-4065	615	9	the	the	DET
inlawrev-4065	615	10	ptaboa	ptaboa	NOUN
inlawrev-4065	615	11	's	's	PART
inlawrev-4065	615	12	interim	interim	ADJ
inlawrev-4065	615	13	reassessment	reassessment	NOUN
inlawrev-4065	615	14	authority	authority	NOUN
inlawrev-4065	615	15	to	to	PART
inlawrev-4065	615	16	intermittent	intermittent	VERB
inlawrev-4065	615	17	property	property	NOUN
inlawrev-4065	615	18	changes	change	NOUN
inlawrev-4065	615	19	.	.	PUNCT
inlawrev-4065	616	1	"^^^	"^^^	PUNCT
inlawrev-4065	617	1	the	the	DET
inlawrev-4065	617	2	ibtr	ibtr	PROPN
inlawrev-4065	617	3	also	also	ADV
inlawrev-4065	617	4	determined	determine	VERB
inlawrev-4065	617	5	that	that	SCONJ
inlawrev-4065	617	6	ic	ic	PROPN
inlawrev-4065	617	7	6	6	NUM
inlawrev-4065	617	8	-	-	SYM
inlawrev-4065	617	9	1	1	NUM
inlawrev-4065	617	10	.	.	NOUN
inlawrev-4065	617	11	1	1	NUM
inlawrev-4065	617	12	-9	-9	NUM
inlawrev-4065	617	13	-	-	PUNCT
inlawrev-4065	617	14	1	1	NUM
inlawrev-4065	617	15	authorized	authorize	VERB
inlawrev-4065	617	16	the	the	DET
inlawrev-4065	617	17	ptaboa	ptaboa	NOUN
inlawrev-4065	617	18	to	to	PART
inlawrev-4065	617	19	reassess	reassess	VERB
inlawrev-4065	617	20	undervalued	undervalued	ADJ
inlawrev-4065	617	21	property	property	NOUN
inlawrev-4065	617	22	in	in	ADP
inlawrev-4065	617	23	any	any	DET
inlawrev-4065	617	24	year	year	NOUN
inlawrev-4065	617	25	where	where	SCONJ
inlawrev-4065	617	26	the	the	DET
inlawrev-4065	617	27	ptaboa	ptaboa	NOUN
inlawrev-4065	617	28	believed	believe	VERB
inlawrev-4065	617	29	that	that	SCONJ
inlawrev-4065	617	30	property	property	NOUN
inlawrev-4065	617	31	had	have	AUX
inlawrev-4065	617	32	become	become	VERB
inlawrev-4065	617	33	undervalued.^^	undervalued.^^	ADJ
inlawrev-4065	617	34	"	"	PUNCT
inlawrev-4065	617	35	*	*	PUNCT
inlawrev-4065	617	36	charwood	charwood	NOUN
inlawrev-4065	617	37	filed	file	VERB
inlawrev-4065	617	38	an	an	DET
inlawrev-4065	617	39	appeal	appeal	NOUN
inlawrev-4065	617	40	with	with	ADP
inlawrev-4065	617	41	the	the	DET
inlawrev-4065	617	42	tax	tax	NOUN
inlawrev-4065	617	43	court	court	NOUN
inlawrev-4065	617	44	arguing	argue	VERB
inlawrev-4065	617	45	that	that	SCONJ
inlawrev-4065	617	46	the	the	DET
inlawrev-4065	617	47	ptaboa	ptaboa	NOUN
inlawrev-4065	617	48	's	's	PART
inlawrev-4065	617	49	2003	2003	NUM
inlawrev-4065	617	50	interim	interim	ADJ
inlawrev-4065	617	51	reassessments	reassessment	NOUN
inlawrev-4065	617	52	were	be	AUX
inlawrev-4065	617	53	not	not	PART
inlawrev-4065	617	54	authorized	authorize	VERB
inlawrev-4065	617	55	under	under	ADP
inlawrev-4065	617	56	ic	ic	PROPN
inlawrev-4065	617	57	6	6	NUM
inlawrev-4065	617	58	-	-	SYM
inlawrev-4065	617	59	1.1	1.1	NUM
inlawrev-4065	617	60	-	-	PUNCT
inlawrev-4065	617	61	9	9	NUM
inlawrev-4065	617	62	-	-	SYM
inlawrev-4065	617	63	1.^^^	1.^^^	NUM
inlawrev-4065	617	64	in	in	ADP
inlawrev-4065	617	65	rendering	render	VERB
inlawrev-4065	617	66	a	a	DET
inlawrev-4065	617	67	decision	decision	NOUN
inlawrev-4065	617	68	,	,	PUNCT
inlawrev-4065	617	69	the	the	DET
inlawrev-4065	617	70	court	court	NOUN
inlawrev-4065	617	71	looked	look	VERB
inlawrev-4065	617	72	first	first	ADV
inlawrev-4065	617	73	to	to	ADP
inlawrev-4065	617	74	the	the	DET
inlawrev-4065	617	75	plain	plain	ADJ
inlawrev-4065	617	76	language	language	NOUN
inlawrev-4065	617	77	of	of	ADP
inlawrev-4065	617	78	ic	ic	PROPN
inlawrev-4065	617	79	61.1	61.1	NUM
inlawrev-4065	617	80	-	-	PUNCT
inlawrev-4065	617	81	9	9	NUM
inlawrev-4065	617	82	-	-	SYM
inlawrev-4065	617	83	1	1	NUM
inlawrev-4065	617	84	,	,	PUNCT
inlawrev-4065	617	85	which	which	PRON
inlawrev-4065	617	86	provided	provide	VERB
inlawrev-4065	617	87	:	:	PUNCT
inlawrev-4065	617	88	if	if	SCONJ
inlawrev-4065	617	89	a	a	DET
inlawrev-4065	617	90	township	township	NOUN
inlawrev-4065	617	91	assessor	assessor	NOUN
inlawrev-4065	617	92	.	.	PUNCT
inlawrev-4065	617	93	.	.	PUNCT
inlawrev-4065	618	1	.	.	PUNCT
inlawrev-4065	619	1	,	,	PUNCT
inlawrev-4065	619	2	county	county	NOUN
inlawrev-4065	619	3	assessor	assessor	NOUN
inlawrev-4065	619	4	,	,	PUNCT
inlawrev-4065	619	5	or	or	CCONJ
inlawrev-4065	619	6	county	county	NOUN
inlawrev-4065	619	7	property	property	NOUN
inlawrev-4065	619	8	tax	tax	NOUN
inlawrev-4065	619	9	assessment	assessment	NOUN
inlawrev-4065	619	10	board	board	NOUN
inlawrev-4065	619	11	ofappeals	ofappeal	NOUN
inlawrev-4065	619	12	believes	believe	VERB
inlawrev-4065	619	13	that	that	SCONJ
inlawrev-4065	619	14	any	any	DET
inlawrev-4065	619	15	taxable	taxable	ADJ
inlawrev-4065	619	16	tangible	tangible	ADJ
inlawrev-4065	619	17	property	property	NOUN
inlawrev-4065	619	18	has	have	AUX
inlawrev-4065	619	19	been	be	AUX
inlawrev-4065	619	20	omitted	omit	VERB
inlawrev-4065	619	21	from	from	ADP
inlawrev-4065	619	22	or	or	CCONJ
inlawrev-4065	619	23	undervalued	undervalue	VERB
inlawrev-4065	619	24	on	on	ADP
inlawrev-4065	619	25	the	the	DET
inlawrev-4065	619	26	assessment	assessment	NOUN
inlawrev-4065	619	27	rolls	roll	NOUN
inlawrev-4065	619	28	or	or	CCONJ
inlawrev-4065	619	29	the	the	DET
inlawrev-4065	619	30	tax	tax	NOUN
inlawrev-4065	619	31	duplicate	duplicate	NOUN
inlawrev-4065	619	32	for	for	ADP
inlawrev-4065	619	33	any	any	DET
inlawrev-4065	619	34	year	year	NOUN
inlawrev-4065	619	35	or	or	CCONJ
inlawrev-4065	619	36	years	year	NOUN
inlawrev-4065	619	37	,	,	PUNCT
inlawrev-4065	619	38	the	the	DET
inlawrev-4065	619	39	official	official	NOUN
inlawrev-4065	619	40	or	or	CCONJ
inlawrev-4065	619	41	board	board	NOUN
inlawrev-4065	619	42	shall	shall	AUX
inlawrev-4065	619	43	give	give	VERB
inlawrev-4065	619	44	written	write	VERB
inlawrev-4065	619	45	notice	notice	NOUN
inlawrev-4065	619	46	under	under	ADP
inlawrev-4065	619	47	.	.	PUNCT
inlawrev-4065	619	48	.	.	PUNCT
inlawrev-4065	619	49	.	.	PUNCT
inlawrev-4065	620	1	ic	ic	PROPN
inlawrev-4065	620	2	6	6	NUM
inlawrev-4065	620	3	-	-	SYM
inlawrev-4065	620	4	1.1	1.1	NUM
inlawrev-4065	620	5	-	-	PUNCT
inlawrev-4065	620	6	4	4	NUM
inlawrev-4065	620	7	-	-	SYM
inlawrev-4065	620	8	22	22	NUM
inlawrev-4065	620	9	of	of	ADP
inlawrev-4065	620	10	the	the	DET
inlawrev-4065	620	11	assessment	assessment	NOUN
inlawrev-4065	620	12	or	or	CCONJ
inlawrev-4065	620	13	increase	increase	VERB
inlawrev-4065	620	14	in	in	ADP
inlawrev-4065	620	15	assessment	assessment	NOUN
inlawrev-4065	620	16	.	.	PUNCT
inlawrev-4065	621	1	"^	"^	PUNCT
inlawrev-4065	621	2	the	the	DET
inlawrev-4065	621	3	court	court	NOUN
inlawrev-4065	621	4	held	hold	VERB
inlawrev-4065	621	5	that	that	SCONJ
inlawrev-4065	621	6	the	the	DET
inlawrev-4065	621	7	statute	statute	NOUN
inlawrev-4065	621	8	did	do	AUX
inlawrev-4065	621	9	not	not	PART
inlawrev-4065	621	10	limit	limit	VERB
inlawrev-4065	621	11	an	an	DET
inlawrev-4065	621	12	assessing	assess	VERB
inlawrev-4065	621	13	official	official	NOUN
inlawrev-4065	621	14	to	to	ADP
inlawrev-4065	621	15	only	only	ADV
inlawrev-4065	621	16	reassessing	reassess	VERB
inlawrev-4065	621	17	real	real	ADJ
inlawrev-4065	621	18	property	property	NOUN
inlawrev-4065	621	19	between	between	ADP
inlawrev-4065	621	20	general	general	ADJ
inlawrev-4065	621	21	reassessments	reassessment	NOUN
inlawrev-4065	621	22	when	when	SCONJ
inlawrev-4065	621	23	the	the	DET
inlawrev-4065	621	24	property	property	NOUN
inlawrev-4065	621	25	had	have	AUX
inlawrev-4065	621	26	been	be	AUX
inlawrev-4065	621	27	physically	physically	ADV
inlawrev-4065	621	28	changed	change	VERB
inlawrev-4065	621	29	or	or	CCONJ
inlawrev-4065	621	30	put	put	VERB
inlawrev-4065	621	31	to	to	ADP
inlawrev-4065	621	32	a	a	DET
inlawrev-4065	621	33	different	different	ADJ
inlawrev-4065	621	34	use	use	NOUN
inlawrev-4065	621	35	.	.	PUNCT
inlawrev-4065	622	1	"^	"^	VERB
inlawrev-4065	623	1	rather	rather	ADV
inlawrev-4065	623	2	,	,	PUNCT
inlawrev-4065	623	3	the	the	DET
inlawrev-4065	623	4	court	court	NOUN
inlawrev-4065	623	5	held	hold	VERB
inlawrev-4065	623	6	that	that	SCONJ
inlawrev-4065	623	7	326	326	NUM
inlawrev-4065	623	8	.	.	PUNCT
inlawrev-4065	624	1	i	i	PRON
inlawrev-4065	624	2	d.	d.	PROPN
inlawrev-4065	624	3	327	327	NUM
inlawrev-4065	624	4	.	.	PUNCT
inlawrev-4065	625	1	i	i	PRON
inlawrev-4065	625	2	d.	d.	PROPN
inlawrev-4065	625	3	328	328	NUM
inlawrev-4065	625	4	.	.	PUNCT
inlawrev-4065	626	1	i	i	PRON
inlawrev-4065	626	2	d	d	PROPN
inlawrev-4065	626	3	329	329	PROPN
inlawrev-4065	626	4	.	.	PUNCT
inlawrev-4065	627	1	mat	mat	NOUN
inlawrev-4065	627	2	948	948	NUM
inlawrev-4065	627	3	.	.	NOUN
inlawrev-4065	627	4	330	330	NUM
inlawrev-4065	627	5	.	.	PUNCT
inlawrev-4065	628	1	i	i	PRON
inlawrev-4065	628	2	d.	d.	PROPN
inlawrev-4065	628	3	331	331	NUM
inlawrev-4065	628	4	.	.	PUNCT
inlawrev-4065	629	1	i	i	PRON
inlawrev-4065	629	2	d	d	NOUN
inlawrev-4065	629	3	332	332	NUM
inlawrev-4065	629	4	.	.	PUNCT
inlawrev-4065	630	1	i	i	PROPN
inlawrev-4065	630	2	d	d	PROPN
inlawrev-4065	630	3	333	333	NUM
inlawrev-4065	630	4	.	.	PUNCT
inlawrev-4065	631	1	i	i	PRON
inlawrev-4065	631	2	d	d	PROPN
inlawrev-4065	631	3	334	334	NUM
inlawrev-4065	631	4	.	.	PUNCT
inlawrev-4065	632	1	i	i	PRON
inlawrev-4065	632	2	d	d	PROPN
inlawrev-4065	632	3	at	at	ADP
inlawrev-4065	632	4	949	949	NUM
inlawrev-4065	632	5	.	.	PUNCT
inlawrev-4065	632	6	335	335	NUM
inlawrev-4065	632	7	.	.	PUNCT
inlawrev-4065	633	1	i	i	PRON
inlawrev-4065	633	2	d	d	PROPN
inlawrev-4065	633	3	336	336	NUM
inlawrev-4065	633	4	.	.	PUNCT
inlawrev-4065	634	1	i	i	PRON
inlawrev-4065	634	2	d.	d.	PROPN
inlawrev-4065	634	3	(	(	PUNCT
inlawrev-4065	634	4	quoting	quote	VERB
inlawrev-4065	634	5	ind	ind	PROPN
inlawrev-4065	634	6	.	.	PUNCT
inlawrev-4065	635	1	code	code	PROPN
inlawrev-4065	635	2	§	§	PROPN
inlawrev-4065	635	3	6	6	NUM
inlawrev-4065	635	4	-	-	SYM
inlawrev-4065	635	5	1.1	1.1	NUM
inlawrev-4065	635	6	-	-	PUNCT
inlawrev-4065	635	7	9	9	NUM
inlawrev-4065	635	8	-	-	SYM
inlawrev-4065	635	9	1	1	NUM
inlawrev-4065	635	10	(	(	PUNCT
inlawrev-4065	635	11	supp	supp	NOUN
inlawrev-4065	635	12	.	.	PUNCT
inlawrev-4065	635	13	2009	2009	NUM
inlawrev-4065	635	14	)	)	PUNCT
inlawrev-4065	635	15	)	)	PUNCT
inlawrev-4065	635	16	.	.	PUNCT
inlawrev-4065	636	1	337	337	NUM
inlawrev-4065	636	2	.	.	PUNCT
inlawrev-4065	637	1	i	i	PRON
inlawrev-4065	637	2	d	d	PROPN
inlawrev-4065	637	3	at	at	ADP
inlawrev-4065	637	4	949	949	NUM
inlawrev-4065	637	5	-	-	SYM
inlawrev-4065	637	6	50	50	NUM
inlawrev-4065	637	7	.	.	PUNCT
inlawrev-4065	638	1	2010	2010	NUM
inlawrev-4065	638	2	]	]	PUNCT
inlawrev-4065	638	3	taxation	taxation	NOUN
inlawrev-4065	638	4	1027	1027	NUM
inlawrev-4065	638	5	an	an	DET
inlawrev-4065	638	6	assessing	assess	VERB
inlawrev-4065	638	7	official	official	NOUN
inlawrev-4065	638	8	's	's	PART
inlawrev-4065	638	9	belief	belief	NOUN
inlawrev-4065	638	10	that	that	SCONJ
inlawrev-4065	638	11	the	the	DET
inlawrev-4065	638	12	subject	subject	ADJ
inlawrev-4065	638	13	property	property	NOUN
inlawrev-4065	638	14	has	have	AUX
inlawrev-4065	638	15	been	be	AUX
inlawrev-4065	638	16	undervalued	undervalue	VERB
inlawrev-4065	638	17	constitutes	constitute	VERB
inlawrev-4065	638	18	the	the	DET
inlawrev-4065	638	19	condition	condition	NOUN
inlawrev-4065	638	20	precedent	precedent	NOUN
inlawrev-4065	638	21	to	to	ADP
inlawrev-4065	638	22	the	the	DET
inlawrev-4065	638	23	execution	execution	NOUN
inlawrev-4065	638	24	of	of	ADP
inlawrev-4065	638	25	an	an	DET
inlawrev-4065	638	26	interim	interim	ADJ
inlawrev-4065	638	27	reassessment	reassessment	NOUN
inlawrev-4065	638	28	under	under	ADP
inlawrev-4065	638	29	ic	ic	PROPN
inlawrev-4065	638	30	61	61	NUM
inlawrev-4065	638	31	.	.	NOUN
inlawrev-4065	638	32	1	1	NUM
inlawrev-4065	638	33	-91	-91	PUNCT
inlawrev-4065	638	34	,	,	PUNCT
inlawrev-4065	638	35	and	and	CCONJ
inlawrev-4065	638	36	,	,	PUNCT
inlawrev-4065	638	37	within	within	ADP
inlawrev-4065	638	38	the	the	DET
inlawrev-4065	638	39	context	context	NOUN
inlawrev-4065	638	40	ofic	ofic	ADV
inlawrev-4065	638	41	6	6	NUM
inlawrev-4065	638	42	-	-	SYM
inlawrev-4065	638	43	1.1	1.1	NUM
inlawrev-4065	638	44	-	-	PUNCT
inlawrev-4065	638	45	9	9	NUM
inlawrev-4065	638	46	-	-	SYM
inlawrev-4065	638	47	1	1	NUM
inlawrev-4065	638	48	,	,	PUNCT
inlawrev-4065	638	49	undervalued	undervalue	VERB
inlawrev-4065	638	50	property	property	NOUN
inlawrev-4065	638	51	could	could	AUX
inlawrev-4065	638	52	have	have	AUX
inlawrev-4065	638	53	resulted	result	VERB
inlawrev-4065	638	54	from	from	ADP
inlawrev-4065	638	55	factors	factor	NOUN
inlawrev-4065	638	56	unrelated	unrelated	ADJ
inlawrev-4065	638	57	to	to	ADP
inlawrev-4065	638	58	physical	physical	ADJ
inlawrev-4065	638	59	changes	change	NOUN
inlawrev-4065	638	60	or	or	CCONJ
inlawrev-4065	638	61	changes	change	NOUN
inlawrev-4065	638	62	in	in	ADP
inlawrev-4065	638	63	the	the	DET
inlawrev-4065	638	64	use	use	NOUN
inlawrev-4065	638	65	of	of	ADP
inlawrev-4065	638	66	the	the	DET
inlawrev-4065	638	67	property.^^^	property.^^^	NOUN
inlawrev-4065	638	68	the	the	DET
inlawrev-4065	638	69	court	court	NOUN
inlawrev-4065	638	70	cited	cite	VERB
inlawrev-4065	638	71	several	several	ADJ
inlawrev-4065	638	72	cases	case	NOUN
inlawrev-4065	638	73	,	,	PUNCT
inlawrev-4065	638	74	including	include	VERB
inlawrev-4065	638	75	damon	damon	PROPN
inlawrev-4065	638	76	corp	corp	PROPN
inlawrev-4065	638	77	.	.	PROPN
inlawrev-4065	639	1	v.	v.	ADP
inlawrev-4065	639	2	state	state	PROPN
inlawrev-4065	639	3	board	board	PROPN
inlawrev-4065	639	4	of	of	ADP
inlawrev-4065	639	5	tax	tax	NOUN
inlawrev-4065	639	6	commissioners	commissioner	NOUN
inlawrev-4065	639	7	,	,	PUNCT
inlawrev-4065	639	8	^^'^	^^'^	NUM
inlawrev-4065	639	9	which	which	PRON
inlawrev-4065	639	10	recognized	recognize	VERB
inlawrev-4065	639	11	assessing	assess	VERB
inlawrev-4065	639	12	officials	official	NOUN
inlawrev-4065	639	13	'	'	PART
inlawrev-4065	639	14	interim	interim	ADJ
inlawrev-4065	639	15	reassessment	reassessment	NOUN
inlawrev-4065	639	16	authority	authority	NOUN
inlawrev-4065	639	17	under	under	ADP
inlawrev-4065	639	18	ic	ic	PROPN
inlawrev-4065	639	19	6	6	NUM
inlawrev-4065	639	20	-	-	SYM
inlawrev-4065	639	21	1	1	NUM
inlawrev-4065	639	22	.	.	NOUN
inlawrev-4065	639	23	1	1	NUM
inlawrev-4065	639	24	-9	-9	NUM
inlawrev-4065	639	25	-	-	PUNCT
inlawrev-4065	639	26	1	1	NUM
inlawrev-4065	639	27	.^^^	.^^^	VERB
inlawrev-4065	639	28	finally	finally	ADV
inlawrev-4065	639	29	,	,	PUNCT
inlawrev-4065	639	30	the	the	DET
inlawrev-4065	639	31	court	court	NOUN
inlawrev-4065	639	32	held	hold	VERB
inlawrev-4065	639	33	that	that	DET
inlawrev-4065	639	34	charwood	charwood	NOUN
inlawrev-4065	639	35	's	's	PART
inlawrev-4065	639	36	claim	claim	NOUN
inlawrev-4065	639	37	that	that	SCONJ
inlawrev-4065	639	38	ic	ic	PROPN
inlawrev-4065	639	39	6	6	NUM
inlawrev-4065	639	40	-	-	SYM
inlawrev-4065	639	41	1.1	1.1	NUM
inlawrev-4065	639	42	-	-	PUNCT
inlawrev-4065	639	43	9	9	NUM
inlawrev-4065	639	44	-	-	SYM
inlawrev-4065	639	45	1	1	NUM
inlawrev-4065	639	46	and	and	CCONJ
inlawrev-4065	639	47	6	6	NUM
inlawrev-4065	639	48	-	-	SYM
inlawrev-4065	639	49	1.1	1.1	NUM
inlawrev-4065	639	50	-	-	PUNCT
inlawrev-4065	639	51	4	4	NUM
inlawrev-4065	639	52	-	-	SYM
inlawrev-4065	639	53	25	25	NUM
inlawrev-4065	639	54	were	be	AUX
inlawrev-4065	639	55	in	in	ADP
inlawrev-4065	639	56	conflict	conflict	NOUN
inlawrev-4065	639	57	was	be	AUX
inlawrev-4065	639	58	misplaced.^"*^	misplaced.^"*^	NOUN
inlawrev-4065	639	59	because	because	SCONJ
inlawrev-4065	639	60	the	the	DET
inlawrev-4065	639	61	assessed	assessed	ADJ
inlawrev-4065	639	62	value	value	NOUN
inlawrev-4065	639	63	of	of	ADP
inlawrev-4065	639	64	real	real	ADJ
inlawrev-4065	639	65	property	property	NOUN
inlawrev-4065	639	66	in	in	ADP
inlawrev-4065	639	67	indiana	indiana	PROPN
inlawrev-4065	639	68	prior	prior	ADV
inlawrev-4065	639	69	to	to	ADP
inlawrev-4065	639	70	2002	2002	NUM
inlawrev-4065	639	71	bore	bore	NOUN
inlawrev-4065	639	72	no	no	DET
inlawrev-4065	639	73	relation	relation	NOUN
inlawrev-4065	639	74	to	to	ADP
inlawrev-4065	639	75	any	any	DET
inlawrev-4065	639	76	external	external	ADJ
inlawrev-4065	639	77	,	,	PUNCT
inlawrev-4065	639	78	objectively	objectively	ADV
inlawrev-4065	639	79	verifiable	verifiable	ADJ
inlawrev-4065	639	80	standard	standard	ADJ
inlawrev-4065	639	81	ofmeasure	ofmeasure	NOUN
inlawrev-4065	639	82	,	,	PUNCT
inlawrev-4065	639	83	but	but	CCONJ
inlawrev-4065	639	84	after	after	ADP
inlawrev-4065	639	85	2002	2002	NUM
inlawrev-4065	639	86	real	real	ADJ
inlawrev-4065	639	87	property	property	NOUN
inlawrev-4065	639	88	assessment	assessment	NOUN
inlawrev-4065	639	89	in	in	ADP
inlawrev-4065	639	90	indiana	indiana	PROPN
inlawrev-4065	639	91	included	include	VERB
inlawrev-4065	639	92	such	such	ADJ
inlawrev-4065	639	93	external	external	ADJ
inlawrev-4065	639	94	verifiable	verifiable	ADJ
inlawrev-4065	639	95	data	datum	NOUN
inlawrev-4065	639	96	,	,	PUNCT
inlawrev-4065	639	97	the	the	DET
inlawrev-4065	639	98	court	court	NOUN
inlawrev-4065	639	99	reasoned	reason	VERB
inlawrev-4065	639	100	that	that	SCONJ
inlawrev-4065	639	101	charwood	charwood	NOUN
inlawrev-4065	639	102	's	's	PART
inlawrev-4065	639	103	properties	property	NOUN
inlawrev-4065	639	104	could	could	AUX
inlawrev-4065	639	105	have	have	AUX
inlawrev-4065	639	106	been	be	AUX
inlawrev-4065	639	107	undervalued	undervalue	VERB
inlawrev-4065	639	108	as	as	ADP
inlawrev-4065	639	109	ofthe	ofthe	NOUN
inlawrev-4065	639	110	2003	2003	NUM
inlawrev-4065	639	111	tax	tax	NOUN
inlawrev-4065	639	112	year	year	NOUN
inlawrev-4065	639	113	despite	despite	SCONJ
inlawrev-4065	639	114	the	the	DET
inlawrev-4065	639	115	fact	fact	NOUN
inlawrev-4065	639	116	that	that	SCONJ
inlawrev-4065	639	117	none	none	NOUN
inlawrev-4065	639	118	oftheir	oftheir	ADJ
inlawrev-4065	639	119	properties	property	NOUN
inlawrev-4065	639	120	had	have	AUX
inlawrev-4065	639	121	been	be	AUX
inlawrev-4065	639	122	physically	physically	ADV
inlawrev-4065	639	123	changed	change	VERB
inlawrev-4065	639	124	or	or	CCONJ
inlawrev-4065	639	125	put	put	VERB
inlawrev-4065	639	126	to	to	ADP
inlawrev-4065	639	127	a	a	DET
inlawrev-4065	639	128	new	new	ADJ
inlawrev-4065	639	129	use	use	NOUN
inlawrev-4065	639	130	after	after	ADP
inlawrev-4065	639	131	the	the	DET
inlawrev-4065	639	132	2002	2002	NUM
inlawrev-4065	639	133	tax	tax	NOUN
inlawrev-4065	639	134	year.^"^^	year.^"^^	NOUN
inlawrev-4065	639	135	therefore	therefore	ADV
inlawrev-4065	639	136	,	,	PUNCT
inlawrev-4065	639	137	the	the	DET
inlawrev-4065	639	138	court	court	NOUN
inlawrev-4065	639	139	concluded	conclude	VERB
inlawrev-4065	639	140	that	that	SCONJ
inlawrev-4065	639	141	the	the	DET
inlawrev-4065	639	142	ibtr	ibtr	VERB
inlawrev-4065	639	143	's	's	PART
inlawrev-4065	639	144	final	final	ADJ
inlawrev-4065	639	145	determinations	determination	NOUN
inlawrev-4065	639	146	were	be	AUX
inlawrev-4065	639	147	proper	proper	ADJ
inlawrev-4065	639	148	.	.	PUNCT
inlawrev-4065	640	1	11	11	NUM
inlawrev-4065	640	2	.	.	X
inlawrev-4065	641	1	white	white	PROPN
inlawrev-4065	641	2	v.	v.	ADP
inlawrev-4065	641	3	greene	greene	PROPN
inlawrev-4065	641	4	county	county	PROPN
inlawrev-4065	641	5	assessor.^"*^—leonard	assessor.^"*^—leonard	PROPN
inlawrev-4065	641	6	white	white	PROPN
inlawrev-4065	641	7	challenged	challenge	VERB
inlawrev-4065	641	8	the	the	DET
inlawrev-4065	641	9	final	final	ADJ
inlawrev-4065	641	10	determination	determination	NOUN
inlawrev-4065	641	11	ofthe	ofthe	NOUN
inlawrev-4065	641	12	ibtr	ibtr	ADJ
inlawrev-4065	641	13	upholding	uphold	VERB
inlawrev-4065	641	14	the	the	DET
inlawrev-4065	641	15	assessment	assessment	NOUN
inlawrev-4065	641	16	ofhis	ofhis	PROPN
inlawrev-4065	641	17	greene	greene	PROPN
inlawrev-4065	641	18	county	county	PROPN
inlawrev-4065	641	19	,	,	PUNCT
inlawrev-4065	641	20	indiana	indiana	PROPN
inlawrev-4065	641	21	real	real	ADJ
inlawrev-4065	641	22	property	property	NOUN
inlawrev-4065	641	23	by	by	ADP
inlawrev-4065	641	24	the	the	DET
inlawrev-4065	641	25	beech	beech	NOUN
inlawrev-4065	641	26	creek	creek	PROPN
inlawrev-4065	641	27	township	township	NOUN
inlawrev-4065	641	28	assessor	assessor	NOUN
inlawrev-4065	641	29	for	for	ADP
inlawrev-4065	641	30	the	the	DET
inlawrev-4065	641	31	march	march	PROPN
inlawrev-4065	641	32	1	1	NUM
inlawrev-4065	641	33	,	,	PUNCT
inlawrev-4065	641	34	2006	2006	NUM
inlawrev-4065	641	35	assessment	assessment	NOUN
inlawrev-4065	641	36	date	date	NOUN
inlawrev-4065	641	37	.	.	PUNCT
inlawrev-4065	642	1	to	to	PART
inlawrev-4065	642	2	determine	determine	VERB
inlawrev-4065	642	3	the	the	DET
inlawrev-4065	642	4	value	value	NOUN
inlawrev-4065	642	5	of	of	ADP
inlawrev-4065	642	6	white	white	PROPN
inlawrev-4065	642	7	's	's	PART
inlawrev-4065	642	8	91.22	91.22	NUM
inlawrev-4065	642	9	acres	acre	NOUN
inlawrev-4065	642	10	of	of	ADP
inlawrev-4065	642	11	land	land	NOUN
inlawrev-4065	642	12	,	,	PUNCT
inlawrev-4065	642	13	"	"	PUNCT
inlawrev-4065	642	14	the	the	DET
inlawrev-4065	642	15	assessor	assessor	NOUN
inlawrev-4065	642	16	classified	classify	VERB
inlawrev-4065	642	17	the	the	DET
inlawrev-4065	642	18	land	land	NOUN
inlawrev-4065	642	19	as	as	ADP
inlawrev-4065	642	20	'	'	PUNCT
inlawrev-4065	642	21	commercial	commercial	ADJ
inlawrev-4065	642	22	'	'	PUNCT
inlawrev-4065	642	23	because	because	SCONJ
inlawrev-4065	642	24	he	he	PRON
inlawrev-4065	642	25	believed	believe	VERB
inlawrev-4065	642	26	the	the	DET
inlawrev-4065	642	27	property	property	NOUN
inlawrev-4065	642	28	was	be	AUX
inlawrev-4065	642	29	being	be	AUX
inlawrev-4065	642	30	used	use	VERB
inlawrev-4065	642	31	as	as	ADP
inlawrev-4065	642	32	a	a	DET
inlawrev-4065	642	33	mobile	mobile	ADJ
inlawrev-4065	642	34	home	home	NOUN
inlawrev-4065	642	35	park	park	NOUN
inlawrev-4065	642	36	.	.	PUNCT
inlawrev-4065	643	1	"^"^"^	"^"^"^	PROPN
inlawrev-4065	643	2	white	white	PROPN
inlawrev-4065	643	3	subsequently	subsequently	ADV
inlawrev-4065	643	4	challenged	challenge	VERB
inlawrev-4065	643	5	the	the	DET
inlawrev-4065	643	6	assessment	assessment	NOUN
inlawrev-4065	643	7	of	of	ADP
inlawrev-4065	643	8	his	his	PRON
inlawrev-4065	643	9	land	land	NOUN
inlawrev-4065	643	10	with	with	ADP
inlawrev-4065	643	11	the	the	DET
inlawrev-4065	643	12	greene	greene	PROPN
inlawrev-4065	643	13	county	county	PROPN
inlawrev-4065	643	14	ptaboa	ptaboa	NOUN
inlawrev-4065	643	15	.	.	PUNCT
inlawrev-4065	644	1	the	the	DET
inlawrev-4065	644	2	ptaboa	ptaboa	NOUN
inlawrev-4065	644	3	denied	deny	VERB
inlawrev-4065	644	4	white	white	PROPN
inlawrev-4065	644	5	's	's	PART
inlawrev-4065	644	6	request	request	NOUN
inlawrev-4065	644	7	for	for	ADP
inlawrev-4065	644	8	relief	relief	NOUN
inlawrev-4065	644	9	.	.	PUNCT
inlawrev-4065	645	1	white	white	PROPN
inlawrev-4065	645	2	then	then	ADV
inlawrev-4065	645	3	filed	file	VERB
inlawrev-4065	645	4	a	a	DET
inlawrev-4065	645	5	timely	timely	ADJ
inlawrev-4065	645	6	appeal	appeal	NOUN
inlawrev-4065	645	7	with	with	ADP
inlawrev-4065	645	8	the	the	DET
inlawrev-4065	645	9	ibtr	ibtr	ADJ
inlawrev-4065	645	10	.	.	PUNCT
inlawrev-4065	646	1	at	at	ADP
inlawrev-4065	646	2	the	the	DET
inlawrev-4065	646	3	administrative	administrative	ADJ
inlawrev-4065	646	4	hearing	hearing	NOUN
inlawrev-4065	646	5	before	before	ADP
inlawrev-4065	646	6	the	the	DET
inlawrev-4065	646	7	ibtr	ibtr	ADJ
inlawrev-4065	646	8	,	,	PUNCT
inlawrev-4065	646	9	white	white	PROPN
inlawrev-4065	646	10	explained	explain	VERB
inlawrev-4065	646	11	that	that	SCONJ
inlawrev-4065	646	12	,	,	PUNCT
inlawrev-4065	646	13	pursuant	pursuant	ADJ
inlawrev-4065	646	14	to	to	ADP
inlawrev-4065	646	15	ic	ic	PROPN
inlawrev-4065	646	16	16	16	NUM
inlawrev-4065	646	17	-	-	PUNCT
inlawrev-4065	646	18	41	41	NUM
inlawrev-4065	646	19	-	-	PUNCT
inlawrev-4065	646	20	27	27	NUM
inlawrev-4065	646	21	-	-	SYM
inlawrev-4065	646	22	5	5	NUM
inlawrev-4065	646	23	,	,	PUNCT
inlawrev-4065	646	24	which	which	PRON
inlawrev-4065	646	25	defines	define	VERB
inlawrev-4065	646	26	a	a	DET
inlawrev-4065	646	27	mobile	mobile	ADJ
inlawrev-4065	646	28	home	home	NOUN
inlawrev-4065	646	29	community	community	NOUN
inlawrev-4065	646	30	,	,	PUNCT
inlawrev-4065	646	31	his	his	PRON
inlawrev-4065	646	32	property	property	NOUN
inlawrev-4065	646	33	was	be	AUX
inlawrev-4065	646	34	not	not	PART
inlawrev-4065	646	35	a	a	DET
inlawrev-4065	646	36	mobile	mobile	ADJ
inlawrev-4065	646	37	home	home	NOUN
inlawrev-4065	646	38	park	park	NOUN
inlawrev-4065	646	39	.	.	PUNCT
inlawrev-4065	647	1	white	white	PROPN
inlawrev-4065	647	2	also	also	ADV
inlawrev-4065	647	3	presented	present	VERB
inlawrev-4065	647	4	the	the	DET
inlawrev-4065	647	5	testimony	testimony	NOUN
inlawrev-4065	647	6	of	of	ADP
inlawrev-4065	647	7	an	an	DET
inlawrev-4065	647	8	expert	expert	ADJ
inlawrev-4065	647	9	witness	witness	NOUN
inlawrev-4065	647	10	who	who	PRON
inlawrev-4065	647	11	explained	explain	VERB
inlawrev-4065	647	12	that	that	SCONJ
inlawrev-4065	647	13	the	the	DET
inlawrev-4065	647	14	condition	condition	NOUN
inlawrev-4065	647	15	of	of	ADP
inlawrev-4065	647	16	any	any	DET
inlawrev-4065	647	17	mobile	mobile	ADJ
inlawrev-4065	647	18	homes	home	NOUN
inlawrev-4065	647	19	was	be	AUX
inlawrev-4065	647	20	such	such	ADJ
inlawrev-4065	647	21	that	that	SCONJ
inlawrev-4065	647	22	the	the	DET
inlawrev-4065	647	23	land	land	NOUN
inlawrev-4065	647	24	should	should	AUX
inlawrev-4065	647	25	be	be	AUX
inlawrev-4065	647	26	assessed	assess	VERB
inlawrev-4065	647	27	as	as	ADP
inlawrev-4065	647	28	vacant.^"^^	vacant.^"^^	NOUN
inlawrev-4065	647	29	the	the	DET
inlawrev-4065	647	30	ibtr	ibtr	VERB
inlawrev-4065	647	31	affirmed	affirm	VERB
inlawrev-4065	647	32	the	the	DET
inlawrev-4065	647	33	assessment	assessment	NOUN
inlawrev-4065	647	34	.	.	PUNCT
inlawrev-4065	648	1	in	in	ADP
inlawrev-4065	648	2	doing	do	VERB
inlawrev-4065	648	3	so	so	ADV
inlawrev-4065	648	4	,	,	PUNCT
inlawrev-4065	648	5	the	the	DET
inlawrev-4065	648	6	ibtr	ibtr	VERB
inlawrev-4065	648	7	acknowledged	acknowledge	VERB
inlawrev-4065	648	8	that	that	SCONJ
inlawrev-4065	648	9	the	the	DET
inlawrev-4065	648	10	assessor	assessor	NOUN
inlawrev-4065	648	11	may	may	AUX
inlawrev-4065	648	12	have	have	AUX
inlawrev-4065	648	13	misclassified	misclassifie	VERB
inlawrev-4065	648	14	white	white	ADJ
inlawrev-4065	648	15	's	's	PART
inlawrev-4065	648	16	land	land	NOUN
inlawrev-4065	648	17	,	,	PUNCT
inlawrev-4065	648	18	but	but	CCONJ
inlawrev-4065	648	19	"	"	PUNCT
inlawrev-4065	648	20	white	white	PROPN
inlawrev-4065	648	21	failed	fail	VERB
inlawrev-4065	648	22	to	to	PART
inlawrev-4065	648	23	demonstrate	demonstrate	VERB
inlawrev-4065	648	24	that	that	SCONJ
inlawrev-4065	648	25	his	his	PRON
inlawrev-4065	648	26	assessment	assessment	NOUN
inlawrev-4065	648	27	was	be	AUX
inlawrev-4065	648	28	inaccurate	inaccurate	ADJ
inlawrev-4065	648	29	despite	despite	SCONJ
inlawrev-4065	648	30	the	the	DET
inlawrev-4065	648	31	misclassification	misclassification	NOUN
inlawrev-4065	648	32	.	.	PUNCT
inlawrev-4065	649	1	"^"^^	"^"^^	PROPN
inlawrev-4065	649	2	white	white	PROPN
inlawrev-4065	649	3	filed	file	VERB
inlawrev-4065	649	4	a	a	DET
inlawrev-4065	649	5	timely	timely	ADJ
inlawrev-4065	649	6	appeal	appeal	NOUN
inlawrev-4065	649	7	with	with	ADP
inlawrev-4065	649	8	the	the	DET
inlawrev-4065	649	9	tax	tax	NOUN
inlawrev-4065	649	10	court	court	NOUN
inlawrev-4065	649	11	asserting	assert	VERB
inlawrev-4065	649	12	that	that	SCONJ
inlawrev-4065	649	13	the	the	DET
inlawrev-4065	649	14	ibtr	ibtr	NOUN
inlawrev-4065	649	15	erred	err	VERB
inlawrev-4065	649	16	in	in	ADP
inlawrev-4065	649	17	affirming	affirm	VERB
inlawrev-4065	649	18	the	the	DET
inlawrev-4065	649	19	assessor	assessor	NOUN
inlawrev-4065	649	20	's	's	PART
inlawrev-4065	649	21	assessment	assessment	NOUN
inlawrev-4065	649	22	of	of	ADP
inlawrev-4065	649	23	his	his	PRON
inlawrev-4065	649	24	land	land	NOUN
inlawrev-4065	649	25	.	.	PUNCT
inlawrev-4065	650	1	specifically	specifically	ADV
inlawrev-4065	650	2	,	,	PUNCT
inlawrev-4065	650	3	white	white	PROPN
inlawrev-4065	650	4	argued	argue	VERB
inlawrev-4065	650	5	that	that	SCONJ
inlawrev-4065	650	6	the	the	DET
inlawrev-4065	650	7	ibtr	ibtr	VERB
inlawrev-4065	650	8	erred	err	VERB
inlawrev-4065	650	9	when	when	SCONJ
inlawrev-4065	650	10	it	it	PRON
inlawrev-4065	650	11	failed	fail	VERB
inlawrev-4065	650	12	to	to	PART
inlawrev-4065	650	13	give	give	VERB
inlawrev-4065	650	14	the	the	DET
inlawrev-4065	650	15	expert	expert	ADJ
inlawrev-4065	650	16	testimony	testimony	NOUN
inlawrev-4065	650	17	presented	present	VERB
inlawrev-4065	650	18	by	by	ADP
inlawrev-4065	650	19	white	white	ADJ
inlawrev-4065	650	20	the	the	DET
inlawrev-4065	650	21	appropriate	appropriate	ADJ
inlawrev-4065	650	22	weight	weight	NOUN
inlawrev-4065	650	23	or	or	CCONJ
inlawrev-4065	650	24	credibility	credibility	NOUN
inlawrev-4065	650	25	.	.	PUNCT
inlawrev-4065	651	1	^"^^	^"^^	NOUN
inlawrev-4065	651	2	the	the	DET
inlawrev-4065	651	3	court	court	NOUN
inlawrev-4065	651	4	noted	note	VERB
inlawrev-4065	651	5	that	that	SCONJ
inlawrev-4065	651	6	a	a	DET
inlawrev-4065	651	7	taxpayer	taxpayer	NOUN
inlawrev-4065	651	8	338	338	NUM
inlawrev-4065	651	9	.	.	PUNCT
inlawrev-4065	652	1	i	i	PRON
inlawrev-4065	652	2	d.	d.	PROPN
inlawrev-4065	652	3	at	at	ADP
inlawrev-4065	652	4	950	950	NUM
inlawrev-4065	652	5	.	.	NOUN
inlawrev-4065	652	6	339	339	NUM
inlawrev-4065	652	7	.	.	X
inlawrev-4065	653	1	738	738	NUM
inlawrev-4065	653	2	n.e.2d	n.e.2d	NOUN
inlawrev-4065	653	3	1	1	NUM
inlawrev-4065	653	4	102	102	NUM
inlawrev-4065	653	5	,	,	PUNCT
inlawrev-4065	653	6	1107	1107	NUM
inlawrev-4065	653	7	(	(	PUNCT
inlawrev-4065	653	8	ind	ind	NOUN
inlawrev-4065	653	9	.	.	PUNCT
inlawrev-4065	654	1	t.c	t.c	PROPN
inlawrev-4065	654	2	.	.	PROPN
inlawrev-4065	654	3	2000	2000	NUM
inlawrev-4065	654	4	)	)	PUNCT
inlawrev-4065	654	5	.	.	PUNCT
inlawrev-4065	655	1	340	340	NUM
inlawrev-4065	655	2	.	.	X
inlawrev-4065	656	1	c	c	X
inlawrev-4065	656	2	/	/	SYM
inlawrev-4065	656	3	zarwooflflic	zarwooflflic	NOUN
inlawrev-4065	656	4	,	,	PUNCT
inlawrev-4065	656	5	906n.e.2dat950	906n.e.2dat950	NUM
inlawrev-4065	656	6	.	.	PUNCT
inlawrev-4065	657	1	341	341	NUM
inlawrev-4065	657	2	.	.	PUNCT
inlawrev-4065	657	3	mat	mat	PROPN
inlawrev-4065	657	4	951	951	NUM
inlawrev-4065	657	5	.	.	PUNCT
inlawrev-4065	658	1	342	342	NUM
inlawrev-4065	658	2	.	.	PUNCT
inlawrev-4065	659	1	i	i	PRON
inlawrev-4065	659	2	d.	d.	PROPN
inlawrev-4065	659	3	343	343	NUM
inlawrev-4065	659	4	.	.	PUNCT
inlawrev-4065	660	1	no	no	INTJ
inlawrev-4065	660	2	.	.	NOUN
inlawrev-4065	660	3	84t10	84t10	NUM
inlawrev-4065	660	4	-	-	PUNCT
inlawrev-4065	660	5	0807	0807	NUM
inlawrev-4065	660	6	-	-	PUNCT
inlawrev-4065	660	7	ta-50	ta-50	NUM
inlawrev-4065	660	8	,	,	PUNCT
inlawrev-4065	660	9	2009	2009	NUM
inlawrev-4065	660	10	wl	wl	NOUN
inlawrev-4065	660	11	1605808	1605808	NUM
inlawrev-4065	660	12	(	(	PUNCT
inlawrev-4065	660	13	ind	ind	NOUN
inlawrev-4065	660	14	.	.	PUNCT
inlawrev-4065	661	1	t.c	t.c	PROPN
inlawrev-4065	661	2	.	.	PROPN
inlawrev-4065	661	3	june	june	PROPN
inlawrev-4065	661	4	9	9	NUM
inlawrev-4065	661	5	,	,	PUNCT
inlawrev-4065	661	6	2009	2009	NUM
inlawrev-4065	661	7	)	)	PUNCT
inlawrev-4065	661	8	.	.	PUNCT
inlawrev-4065	662	1	344	344	NUM
inlawrev-4065	662	2	.	.	PUNCT
inlawrev-4065	662	3	mat*l	mat*l	NOUN
inlawrev-4065	662	4	.	.	PUNCT
inlawrev-4065	663	1	345	345	NUM
inlawrev-4065	663	2	.	.	PUNCT
inlawrev-4065	664	1	i	i	PRON
inlawrev-4065	664	2	d	d	PROPN
inlawrev-4065	664	3	346	346	NUM
inlawrev-4065	664	4	.	.	PUNCT
inlawrev-4065	665	1	i	i	PRON
inlawrev-4065	665	2	d	d	PROPN
inlawrev-4065	665	3	2	2	NUM
inlawrev-4065	665	4	>	>	PUNCT
inlawrev-4065	665	5	a1	a1	NOUN
inlawrev-4065	665	6	.	.	PUNCT
inlawrev-4065	666	1	i	i	PRON
inlawrev-4065	666	2	d	d	PROPN
inlawrev-4065	666	3	at	at	ADP
inlawrev-4065	666	4	*	*	PROPN
inlawrev-4065	666	5	2	2	NUM
inlawrev-4065	666	6	.	.	NOUN
inlawrev-4065	666	7	1	1	NUM
inlawrev-4065	666	8	028	028	NUM
inlawrev-4065	666	9	indiana	indiana	PROPN
inlawrev-4065	666	10	law	law	PROPN
inlawrev-4065	666	11	review	review	NOUN
inlawrev-4065	667	1	[	[	X
inlawrev-4065	667	2	vol	vol	NOUN
inlawrev-4065	667	3	.	.	PUNCT
inlawrev-4065	667	4	43	43	NUM
inlawrev-4065	667	5	:	:	PUNCT
inlawrev-4065	667	6	999	999	NUM
inlawrev-4065	667	7	attempting	attempt	VERB
inlawrev-4065	667	8	to	to	PART
inlawrev-4065	667	9	rebut	rebut	VERB
inlawrev-4065	667	10	the	the	DET
inlawrev-4065	667	11	accuracy	accuracy	NOUN
inlawrev-4065	667	12	of	of	ADP
inlawrev-4065	667	13	an	an	DET
inlawrev-4065	667	14	assessment	assessment	NOUN
inlawrev-4065	667	15	"	"	PUNCT
inlawrev-4065	667	16	may	may	AUX
inlawrev-4065	667	17	present	present	VERB
inlawrev-4065	667	18	evidence	evidence	NOUN
inlawrev-4065	667	19	as	as	ADP
inlawrev-4065	667	20	to	to	ADP
inlawrev-4065	667	21	its	its	PRON
inlawrev-4065	667	22	land	land	NOUN
inlawrev-4065	667	23	's	's	PART
inlawrev-4065	667	24	market	market	NOUN
inlawrev-4065	667	25	value	value	NOUN
inlawrev-4065	667	26	-	-	PUNCT
inlawrev-4065	667	27	in	in	ADP
inlawrev-4065	667	28	-	-	PUNCT
inlawrev-4065	667	29	use	use	NOUN
inlawrev-4065	667	30	as	as	SCONJ
inlawrev-4065	667	31	calculated	calculate	VERB
inlawrev-4065	667	32	under	under	ADP
inlawrev-4065	667	33	the	the	DET
inlawrev-4065	667	34	sales	sale	NOUN
inlawrev-4065	667	35	comparison	comparison	NOUN
inlawrev-4065	667	36	approach	approach	NOUN
inlawrev-4065	667	37	.	.	PUNCT
inlawrev-4065	668	1	"^"^^	"^"^^	PUNCT
inlawrev-4065	669	1	but	but	CCONJ
inlawrev-4065	669	2	the	the	DET
inlawrev-4065	669	3	court	court	NOUN
inlawrev-4065	669	4	found	find	VERB
inlawrev-4065	669	5	that	that	SCONJ
inlawrev-4065	669	6	white	white	PROPN
inlawrev-4065	669	7	's	's	PART
inlawrev-4065	669	8	expert	expert	NOUN
inlawrev-4065	669	9	used	use	VERB
inlawrev-4065	669	10	sales	sale	NOUN
inlawrev-4065	669	11	of	of	ADP
inlawrev-4065	669	12	vacant	vacant	ADJ
inlawrev-4065	669	13	properties	property	NOUN
inlawrev-4065	669	14	in	in	ADP
inlawrev-4065	669	15	and	and	CCONJ
inlawrev-4065	669	16	around	around	ADP
inlawrev-4065	669	17	greene	greene	PROPN
inlawrev-4065	669	18	county	county	PROPN
inlawrev-4065	669	19	despite	despite	SCONJ
inlawrev-4065	669	20	the	the	DET
inlawrev-4065	669	21	fact	fact	NOUN
inlawrev-4065	669	22	white	white	PROPN
inlawrev-4065	669	23	's	's	PART
inlawrev-4065	669	24	property	property	NOUN
inlawrev-4065	669	25	is	be	AUX
inlawrev-4065	669	26	not	not	PART
inlawrev-4065	669	27	a	a	DET
inlawrev-4065	669	28	single	single	ADJ
inlawrev-4065	669	29	,	,	PUNCT
inlawrev-4065	669	30	vacant	vacant	ADJ
inlawrev-4065	669	31	parcel	parcel	NOUN
inlawrev-4065	669	32	of	of	ADP
inlawrev-4065	669	33	land.^"^^	land.^"^^	NOUN
inlawrev-4065	669	34	the	the	DET
inlawrev-4065	669	35	court	court	NOUN
inlawrev-4065	669	36	further	far	ADV
inlawrev-4065	669	37	noted	note	VERB
inlawrev-4065	669	38	that	that	SCONJ
inlawrev-4065	669	39	white	white	PROPN
inlawrev-4065	669	40	had	have	AUX
inlawrev-4065	669	41	"	"	PUNCT
inlawrev-4065	669	42	subdivided	subdivide	VERB
inlawrev-4065	669	43	and	and	CCONJ
inlawrev-4065	669	44	sold	sell	VERB
inlawrev-4065	669	45	the	the	DET
inlawrev-4065	669	46	majority	majority	NOUN
inlawrev-4065	669	47	ofthe	ofthe	NOUN
inlawrev-4065	669	48	acreage	acreage	NOUN
inlawrev-4065	669	49	to	to	ADP
inlawrev-4065	669	50	numerous	numerous	ADJ
inlawrev-4065	669	51	people	people	NOUN
inlawrev-4065	669	52	"	"	PUNCT
inlawrev-4065	669	53	who	who	PRON
inlawrev-4065	669	54	used	use	VERB
inlawrev-4065	669	55	"	"	PUNCT
inlawrev-4065	669	56	their	their	PRON
inlawrev-4065	669	57	individual	individual	ADJ
inlawrev-4065	669	58	tracts	tract	NOUN
inlawrev-4065	669	59	as	as	ADP
inlawrev-4065	669	60	either	either	CCONJ
inlawrev-4065	669	61	residential	residential	ADJ
inlawrev-4065	669	62	homesites	homesite	NOUN
inlawrev-4065	669	63	or	or	CCONJ
inlawrev-4065	669	64	places	place	NOUN
inlawrev-4065	669	65	to	to	PART
inlawrev-4065	669	66	locate	locate	VERB
inlawrev-4065	669	67	storage	storage	NOUN
inlawrev-4065	669	68	facilities	facility	NOUN
inlawrev-4065	669	69	and	and	CCONJ
inlawrev-4065	669	70	junk	junk	NOUN
inlawrev-4065	669	71	.	.	PUNCT
inlawrev-4065	670	1	"^^^	"^^^	PUNCT
inlawrev-4065	671	1	based	base	VERB
inlawrev-4065	671	2	on	on	ADP
inlawrev-4065	671	3	these	these	DET
inlawrev-4065	671	4	facts	fact	NOUN
inlawrev-4065	671	5	,	,	PUNCT
inlawrev-4065	671	6	the	the	DET
inlawrev-4065	671	7	court	court	NOUN
inlawrev-4065	671	8	found	find	VERB
inlawrev-4065	671	9	that	that	SCONJ
inlawrev-4065	671	10	white	white	PROPN
inlawrev-4065	671	11	's	's	PART
inlawrev-4065	671	12	expert	expert	NOUN
inlawrev-4065	671	13	"	"	PUNCT
inlawrev-4065	671	14	failed	fail	VERB
inlawrev-4065	671	15	to	to	PART
inlawrev-4065	671	16	use	use	VERB
inlawrev-4065	671	17	comparable	comparable	ADJ
inlawrev-4065	671	18	properties	property	NOUN
inlawrev-4065	671	19	in	in	ADP
inlawrev-4065	671	20	estimating	estimate	VERB
inlawrev-4065	671	21	the	the	DET
inlawrev-4065	671	22	market	market	NOUN
inlawrev-4065	671	23	value	value	NOUN
inlawrev-4065	671	24	-	-	PUNCT
inlawrev-4065	671	25	in	in	ADP
inlawrev-4065	671	26	-	-	PUNCT
inlawrev-4065	671	27	use	use	NOUN
inlawrev-4065	671	28	of	of	ADP
inlawrev-4065	671	29	white	white	PROPN
inlawrev-4065	671	30	's	's	PART
inlawrev-4065	671	31	property	property	NOUN
inlawrev-4065	671	32	"	"	PUNCT
inlawrev-4065	671	33	and	and	CCONJ
inlawrev-4065	671	34	therefore	therefore	ADV
inlawrev-4065	671	35	the	the	DET
inlawrev-4065	671	36	ibtr	ibtr	NOUN
inlawrev-4065	671	37	properly	properly	ADV
inlawrev-4065	671	38	upheld	uphold	VERB
inlawrev-4065	671	39	the	the	DET
inlawrev-4065	671	40	assessment.^^^	assessment.^^^	PROPN
inlawrev-4065	671	41	12	12	NUM
inlawrev-4065	671	42	.	.	PUNCT
inlawrev-4065	671	43	oaken	oaken	VERB
inlawrev-4065	671	44	bucket	bucket	NOUN
inlawrev-4065	671	45	partners	partner	NOUN
inlawrev-4065	671	46	,	,	PUNCT
inlawrev-4065	671	47	llc	llc	PROPN
inlawrev-4065	671	48	v.	v.	PROPN
inlawrev-4065	671	49	hamilton	hamilton	PROPN
inlawrev-4065	671	50	county	county	PROPN
inlawrev-4065	671	51	property	property	NOUN
inlawrev-4065	671	52	tax	tax	NOUN
inlawrev-4065	671	53	assessment	assessment	NOUN
inlawrev-4065	671	54	board	board	NOUN
inlawrev-4065	671	55	of	of	ADP
inlawrev-4065	671	56	appeals.^^^—oaken	appeals.^^^—oaken	VERB
inlawrev-4065	671	57	bucket	bucket	NOUN
inlawrev-4065	671	58	partners	partner	NOUN
inlawrev-4065	671	59	,	,	PUNCT
inlawrev-4065	671	60	llc	llc	PROPN
inlawrev-4065	671	61	,	,	PUNCT
inlawrev-4065	671	62	an	an	DET
inlawrev-4065	671	63	indiana	indiana	PROPN
inlawrev-4065	671	64	limited	limited	ADJ
inlawrev-4065	671	65	liability	liability	NOUN
inlawrev-4065	671	66	company	company	NOUN
inlawrev-4065	671	67	,	,	PUNCT
inlawrev-4065	671	68	challenged	challenge	VERB
inlawrev-4065	671	69	the	the	DET
inlawrev-4065	671	70	"	"	PUNCT
inlawrev-4065	671	71	final	final	ADJ
inlawrev-4065	671	72	determination	determination	NOUN
inlawrev-4065	671	73	of	of	ADP
inlawrev-4065	671	74	the	the	DET
inlawrev-4065	671	75	[	[	X
inlawrev-4065	671	76	ibtr	ibtr	X
inlawrev-4065	671	77	]	]	PUNCT
inlawrev-4065	671	78	which	which	PRON
inlawrev-4065	671	79	denied	deny	VERB
inlawrev-4065	671	80	its	its	PRON
inlawrev-4065	671	81	property	property	NOUN
inlawrev-4065	671	82	tax	tax	NOUN
inlawrev-4065	671	83	exemption	exemption	NOUN
inlawrev-4065	671	84	application	application	NOUN
inlawrev-4065	671	85	for	for	ADP
inlawrev-4065	671	86	the	the	DET
inlawrev-4065	671	87	2004	2004	NUM
inlawrev-4065	671	88	tax	tax	NOUN
inlawrev-4065	671	89	year	year	NOUN
inlawrev-4065	671	90	.	.	PUNCT
inlawrev-4065	672	1	"^^^	"^^^	X
inlawrev-4065	672	2	oaken	oaken	VERB
inlawrev-4065	672	3	bucket	bucket	NOUN
inlawrev-4065	672	4	owned	own	VERB
inlawrev-4065	672	5	a	a	DET
inlawrev-4065	672	6	two	two	NUM
inlawrev-4065	672	7	-	-	PUNCT
inlawrev-4065	672	8	story	story	NOUN
inlawrev-4065	672	9	,	,	PUNCT
inlawrev-4065	672	10	multi	multi	ADJ
inlawrev-4065	672	11	-	-	ADJ
inlawrev-4065	672	12	tenant	tenant	ADJ
inlawrev-4065	672	13	office	office	NOUN
inlawrev-4065	672	14	building	building	NOUN
inlawrev-4065	672	15	,	,	PUNCT
inlawrev-4065	672	16	situated	situate	VERB
inlawrev-4065	672	17	on	on	ADP
inlawrev-4065	672	18	the	the	DET
inlawrev-4065	672	19	northeast	northeast	ADJ
inlawrev-4065	672	20	comer	comer	NOUN
inlawrev-4065	672	21	of	of	ADP
inlawrev-4065	672	22	1	1	NUM
inlawrev-4065	672	23	-	-	SYM
inlawrev-4065	672	24	69	69	NUM
inlawrev-4065	672	25	and	and	CCONJ
inlawrev-4065	672	26	hague	hague	PROPN
inlawrev-4065	672	27	road	road	NOUN
inlawrev-4065	672	28	in	in	ADP
inlawrev-4065	672	29	fishers	fisher	NOUN
inlawrev-4065	672	30	,	,	PUNCT
inlawrev-4065	672	31	indiana	indiana	PROPN
inlawrev-4065	672	32	.	.	PUNCT
inlawrev-4065	673	1	for	for	ADP
inlawrev-4065	673	2	the	the	DET
inlawrev-4065	673	3	2004	2004	NUM
inlawrev-4065	673	4	tax	tax	NOUN
inlawrev-4065	673	5	year	year	NOUN
inlawrev-4065	673	6	.	.	PUNCT
inlawrev-4065	674	1	oaken	oaken	VERB
inlawrev-4065	674	2	bucket	bucket	NOUN
inlawrev-4065	674	3	leased	lease	VERB
inlawrev-4065	674	4	28,000	28,000	NUM
inlawrev-4065	674	5	square	square	ADJ
inlawrev-4065	674	6	feet	foot	NOUN
inlawrev-4065	674	7	of	of	ADP
inlawrev-4065	674	8	its	its	PRON
inlawrev-4065	674	9	building	building	NOUN
inlawrev-4065	674	10	to	to	ADP
inlawrev-4065	674	11	heartland	heartland	PROPN
inlawrev-4065	674	12	church	church	NOUN
inlawrev-4065	674	13	,	,	PUNCT
inlawrev-4065	674	14	inc.^^"^	inc.^^"^	PROPN
inlawrev-4065	674	15	the	the	DET
inlawrev-4065	674	16	other	other	ADJ
inlawrev-4065	674	17	portions	portion	NOUN
inlawrev-4065	674	18	of	of	ADP
inlawrev-4065	674	19	the	the	DET
inlawrev-4065	674	20	building	building	NOUN
inlawrev-4065	674	21	were	be	AUX
inlawrev-4065	674	22	initially	initially	ADV
inlawrev-4065	674	23	leased	lease	VERB
inlawrev-4065	674	24	to	to	ADP
inlawrev-4065	674	25	other	other	ADJ
inlawrev-4065	674	26	for	for	ADP
inlawrev-4065	674	27	-	-	PUNCT
inlawrev-4065	674	28	profit	profit	NOUN
inlawrev-4065	674	29	entities	entity	NOUN
inlawrev-4065	674	30	.	.	PUNCT
inlawrev-4065	675	1	all	all	PRON
inlawrev-4065	675	2	of	of	ADP
inlawrev-4065	675	3	the	the	DET
inlawrev-4065	675	4	lessees	lessee	NOUN
inlawrev-4065	675	5	—	—	PUNCT
inlawrev-4065	675	6	"	"	PUNCT
inlawrev-4065	675	7	under	under	ADP
inlawrev-4065	675	8	[	[	X
inlawrev-4065	675	9	the	the	DET
inlawrev-4065	675	10	]	]	PUNCT
inlawrev-4065	675	11	terms	term	NOUN
inlawrev-4065	675	12	of	of	ADP
inlawrev-4065	675	13	the	the	DET
inlawrev-4065	675	14	triple	triple	ADJ
inlawrev-4065	675	15	net	net	ADJ
inlawrev-4065	675	16	leases	lease	NOUN
inlawrev-4065	675	17	—	—	PUNCT
inlawrev-4065	675	18	paid	pay	VERB
inlawrev-4065	675	19	an	an	DET
inlawrev-4065	675	20	annual	annual	ADJ
inlawrev-4065	675	21	base	base	NOUN
inlawrev-4065	675	22	rent	rent	NOUN
inlawrev-4065	675	23	and	and	CCONJ
inlawrev-4065	675	24	certain	certain	ADJ
inlawrev-4065	675	25	other	other	ADJ
inlawrev-4065	675	26	expenses	expense	NOUN
inlawrev-4065	675	27	including	include	VERB
inlawrev-4065	675	28	property	property	NOUN
inlawrev-4065	675	29	taxes	taxis	NOUN
inlawrev-4065	675	30	to	to	ADP
inlawrev-4065	675	31	[	[	X
inlawrev-4065	675	32	oaken	oaken	ADJ
inlawrev-4065	675	33	bucket]."^^^	bucket]."^^^	NOUN
inlawrev-4065	675	34	in	in	ADP
inlawrev-4065	675	35	may	may	PROPN
inlawrev-4065	675	36	2004	2004	NUM
inlawrev-4065	675	37	,	,	PUNCT
inlawrev-4065	675	38	oaken	oaken	VERB
inlawrev-4065	675	39	bucket	bucket	NOUN
inlawrev-4065	675	40	timely	timely	ADV
inlawrev-4065	675	41	filed	file	VERB
inlawrev-4065	675	42	an	an	DET
inlawrev-4065	675	43	exemption	exemption	NOUN
inlawrev-4065	675	44	application	application	NOUN
inlawrev-4065	675	45	with	with	ADP
inlawrev-4065	675	46	the	the	DET
inlawrev-4065	675	47	hamilton	hamilton	PROPN
inlawrev-4065	675	48	county	county	PROPN
inlawrev-4065	675	49	ptaboa	ptaboa	NOUN
inlawrev-4065	675	50	seeking	seek	VERB
inlawrev-4065	675	51	a	a	DET
inlawrev-4065	675	52	charitable	charitable	ADJ
inlawrev-4065	675	53	/	/	SYM
inlawrev-4065	675	54	religious	religious	ADJ
inlawrev-4065	675	55	purposes	purpose	NOUN
inlawrev-4065	675	56	exemption	exemption	NOUN
inlawrev-4065	675	57	on	on	ADP
inlawrev-4065	675	58	the	the	DET
inlawrev-4065	675	59	portion	portion	NOUN
inlawrev-4065	675	60	of	of	ADP
inlawrev-4065	675	61	its	its	PRON
inlawrev-4065	675	62	building	building	NOUN
inlawrev-4065	675	63	leased	lease	VERB
inlawrev-4065	675	64	to	to	ADP
inlawrev-4065	675	65	heartland	heartland	NOUN
inlawrev-4065	675	66	.	.	PUNCT
inlawrev-4065	676	1	the	the	DET
inlawrev-4065	676	2	ptaboa	ptaboa	NOUN
inlawrev-4065	676	3	denied	deny	VERB
inlawrev-4065	676	4	the	the	DET
inlawrev-4065	676	5	application	application	NOUN
inlawrev-4065	676	6	based	base	VERB
inlawrev-4065	676	7	on	on	ADP
inlawrev-4065	676	8	the	the	DET
inlawrev-4065	676	9	belief	belief	NOUN
inlawrev-4065	676	10	that	that	SCONJ
inlawrev-4065	676	11	oaken	oaken	VERB
inlawrev-4065	676	12	bucket	bucket	NOUN
inlawrev-4065	676	13	realized	realize	VERB
inlawrev-4065	676	14	a	a	DET
inlawrev-4065	676	15	profit	profit	NOUN
inlawrev-4065	676	16	on	on	ADP
inlawrev-4065	676	17	the	the	DET
inlawrev-4065	676	18	leased	lease	VERB
inlawrev-4065	676	19	property.^^^	property.^^^	NOUN
inlawrev-4065	676	20	in	in	ADP
inlawrev-4065	676	21	july	july	PROPN
inlawrev-4065	676	22	2004	2004	NUM
inlawrev-4065	676	23	,	,	PUNCT
inlawrev-4065	676	24	oaken	oaken	VERB
inlawrev-4065	676	25	bucket	bucket	NOUN
inlawrev-4065	676	26	filed	file	VERB
inlawrev-4065	676	27	a	a	DET
inlawrev-4065	676	28	petition	petition	NOUN
inlawrev-4065	676	29	for	for	ADP
inlawrev-4065	676	30	review	review	NOUN
inlawrev-4065	676	31	of	of	ADP
inlawrev-4065	676	32	exemption	exemption	NOUN
inlawrev-4065	676	33	with	with	ADP
inlawrev-4065	676	34	the	the	DET
inlawrev-4065	676	35	ibtr	ibtr	NOUN
inlawrev-4065	676	36	.	.	PUNCT
inlawrev-4065	677	1	at	at	ADP
inlawrev-4065	677	2	the	the	DET
inlawrev-4065	677	3	administrative	administrative	ADJ
inlawrev-4065	677	4	hearing	hearing	NOUN
inlawrev-4065	677	5	,	,	PUNCT
inlawrev-4065	677	6	oaken	oaken	VERB
inlawrev-4065	677	7	bucket	bucket	NOUN
inlawrev-4065	677	8	argued	argue	VERB
inlawrev-4065	677	9	that	that	SCONJ
inlawrev-4065	677	10	the	the	DET
inlawrev-4065	677	11	heartland	heartland	PROPN
inlawrev-4065	677	12	space	space	NOUN
inlawrev-4065	677	13	qualified	qualified	ADJ
inlawrev-4065	677	14	for	for	ADP
inlawrev-4065	677	15	a	a	DET
inlawrev-4065	677	16	charitable	charitable	ADJ
inlawrev-4065	677	17	/	/	SYM
inlawrev-4065	677	18	religious	religious	ADJ
inlawrev-4065	677	19	purposes	purpose	NOUN
inlawrev-4065	677	20	exemption	exemption	NOUN
inlawrev-4065	677	21	,	,	PUNCT
inlawrev-4065	677	22	as	as	SCONJ
inlawrev-4065	677	23	it	it	PRON
inlawrev-4065	677	24	was	be	AUX
inlawrev-4065	677	25	owned	own	VERB
inlawrev-4065	677	26	,	,	PUNCT
inlawrev-4065	677	27	occupied	occupy	VERB
inlawrev-4065	677	28	,	,	PUNCT
inlawrev-4065	677	29	and	and	CCONJ
inlawrev-4065	677	30	predominately	predominately	ADV
inlawrev-4065	677	31	used	use	VERB
inlawrev-4065	677	32	for	for	ADP
inlawrev-4065	677	33	charitable	charitable	ADJ
inlawrev-4065	677	34	/	/	SYM
inlawrev-4065	677	35	religious	religious	ADJ
inlawrev-4065	677	36	purposes	purpose	NOUN
inlawrev-4065	677	37	.	.	PUNCT
inlawrev-4065	678	1	specifically	specifically	ADV
inlawrev-4065	678	2	,	,	PUNCT
inlawrev-4065	678	3	"	"	PUNCT
inlawrev-4065	678	4	oaken	oaken	ADJ
inlawrev-4065	678	5	bucket	bucket	NOUN
inlawrev-4065	678	6	claimed	claim	VERB
inlawrev-4065	678	7	that	that	SCONJ
inlawrev-4065	678	8	the	the	DET
inlawrev-4065	678	9	mere	mere	ADJ
inlawrev-4065	678	10	fact	fact	NOUN
inlawrev-4065	678	11	that	that	SCONJ
inlawrev-4065	678	12	it	it	PRON
inlawrev-4065	678	13	leased	lease	VERB
inlawrev-4065	678	14	the	the	DET
inlawrev-4065	678	15	majority	majority	NOUN
inlawrev-4065	678	16	of	of	ADP
inlawrev-4065	678	17	its	its	PRON
inlawrev-4065	678	18	building	building	NOUN
inlawrev-4065	678	19	to	to	ADP
inlawrev-4065	678	20	heartland	heartland	PROPN
inlawrev-4065	678	21	demonstrated	demonstrate	VERB
inlawrev-4065	678	22	that	that	SCONJ
inlawrev-4065	678	23	it	it	PRON
inlawrev-4065	678	24	owned	own	VERB
inlawrev-4065	678	25	the	the	DET
inlawrev-4065	678	26	heartland	heartland	PROPN
inlawrev-4065	678	27	space	space	NOUN
inlawrev-4065	678	28	for	for	ADP
inlawrev-4065	678	29	charitable	charitable	ADJ
inlawrev-4065	678	30	/	/	SYM
inlawrev-4065	678	31	religious	religious	ADJ
inlawrev-4065	678	32	purposes	purpose	NOUN
inlawrev-4065	678	33	.	.	PUNCT
inlawrev-4065	679	1	"^^^	"^^^	PUNCT
inlawrev-4065	680	1	a	a	DET
inlawrev-4065	680	2	heartland	heartland	PROPN
inlawrev-4065	680	3	representative	representative	NOUN
inlawrev-4065	680	4	testified	testify	VERB
inlawrev-4065	680	5	"	"	PUNCT
inlawrev-4065	680	6	that	that	DET
inlawrev-4065	680	7	heartland	heartland	NOUN
inlawrev-4065	680	8	:	:	PUNCT
inlawrev-4065	680	9	provided	provide	VERB
inlawrev-4065	680	10	two	two	NUM
inlawrev-4065	680	11	weekly	weekly	ADJ
inlawrev-4065	680	12	sunday	sunday	PROPN
inlawrev-4065	680	13	worship	worship	NOUN
inlawrev-4065	680	14	services	service	NOUN
inlawrev-4065	680	15	"	"	PUNCT
inlawrev-4065	680	16	and	and	CCONJ
inlawrev-4065	680	17	other	other	ADJ
inlawrev-4065	680	18	church	church	NOUN
inlawrev-4065	680	19	-	-	PUNCT
inlawrev-4065	680	20	related	relate	VERB
inlawrev-4065	680	21	programs	program	NOUN
inlawrev-4065	680	22	and	and	CCONJ
inlawrev-4065	680	23	348	348	NUM
inlawrev-4065	680	24	.	.	PUNCT
inlawrev-4065	681	1	i	i	PRON
inlawrev-4065	681	2	d.	d.	PROPN
inlawrev-4065	681	3	349	349	NUM
inlawrev-4065	681	4	.	.	PUNCT
inlawrev-4065	682	1	i	i	PRON
inlawrev-4065	682	2	d.	d.	PROPN
inlawrev-4065	682	3	350	350	NUM
inlawrev-4065	682	4	.	.	PUNCT
inlawrev-4065	683	1	i	i	PRON
inlawrev-4065	683	2	d.	d.	PROPN
inlawrev-4065	683	3	351	351	NUM
inlawrev-4065	683	4	.	.	PUNCT
inlawrev-4065	684	1	i	i	PRON
inlawrev-4065	684	2	d	d	PROPN
inlawrev-4065	684	3	352	352	NUM
inlawrev-4065	684	4	.	.	PUNCT
inlawrev-4065	684	5	909	909	NUM
inlawrev-4065	684	6	n.e.2d	n.e.2d	NOUN
inlawrev-4065	684	7	1	1	NUM
inlawrev-4065	684	8	129	129	NUM
inlawrev-4065	684	9	(	(	PUNCT
inlawrev-4065	684	10	ind	ind	NOUN
inlawrev-4065	684	11	.	.	PUNCT
inlawrev-4065	685	1	t.c	t.c	PROPN
inlawrev-4065	685	2	.	.	PROPN
inlawrev-4065	685	3	2009	2009	NUM
inlawrev-4065	685	4	)	)	PUNCT
inlawrev-4065	685	5	,	,	PUNCT
inlawrev-4065	685	6	clarified	clarify	VERB
inlawrev-4065	685	7	on	on	ADP
inlawrev-4065	685	8	reh	reh	PROPN
inlawrev-4065	685	9	g	g	PROPN
inlawrev-4065	685	10	,	,	PUNCT
inlawrev-4065	685	11	914	914	NUM
inlawrev-4065	685	12	n.e.2d	n.e.2d	NOUN
inlawrev-4065	685	13	868	868	NUM
inlawrev-4065	685	14	(	(	PUNCT
inlawrev-4065	685	15	ind	ind	NOUN
inlawrev-4065	685	16	.	.	PUNCT
inlawrev-4065	686	1	t.c	t.c	PROPN
inlawrev-4065	686	2	.	.	PROPN
inlawrev-4065	686	3	2009	2009	NUM
inlawrev-4065	686	4	)	)	PUNCT
inlawrev-4065	686	5	,	,	PUNCT
inlawrev-4065	686	6	vacated	vacate	VERB
inlawrev-4065	686	7	,	,	PUNCT
inlawrev-4065	686	8	2010	2010	NUM
inlawrev-4065	686	9	ind	ind	NOUN
inlawrev-4065	686	10	.	.	PUNCT
inlawrev-4065	687	1	lexis	lexis	X
inlawrev-4065	687	2	215	215	NUM
inlawrev-4065	687	3	(	(	PUNCT
inlawrev-4065	687	4	ind	ind	NOUN
inlawrev-4065	687	5	.	.	PUNCT
inlawrev-4065	688	1	mar	mar	PROPN
inlawrev-4065	688	2	.	.	PROPN
inlawrev-4065	688	3	11	11	NUM
inlawrev-4065	688	4	,	,	PUNCT
inlawrev-4065	688	5	2010	2010	NUM
inlawrev-4065	688	6	)	)	PUNCT
inlawrev-4065	688	7	.	.	PUNCT
inlawrev-4065	689	1	353	353	NUM
inlawrev-4065	689	2	.	.	PUNCT
inlawrev-4065	690	1	/j	/j	INTJ
inlawrev-4065	690	2	.	.	PUNCT
inlawrev-4065	691	1	at	at	ADP
inlawrev-4065	691	2	1131	1131	NUM
inlawrev-4065	691	3	.	.	PUNCT
inlawrev-4065	692	1	354	354	NUM
inlawrev-4065	692	2	.	.	PUNCT
inlawrev-4065	693	1	i	i	PRON
inlawrev-4065	693	2	d.	d.	PROPN
inlawrev-4065	693	3	355	355	NUM
inlawrev-4065	693	4	.	.	PUNCT
inlawrev-4065	694	1	i	i	PRON
inlawrev-4065	694	2	d.	d.	PROPN
inlawrev-4065	694	3	356	356	NUM
inlawrev-4065	694	4	.	.	PUNCT
inlawrev-4065	695	1	i	i	PRON
inlawrev-4065	695	2	d.	d.	PROPN
inlawrev-4065	695	3	357	357	NUM
inlawrev-4065	695	4	.	.	PUNCT
inlawrev-4065	696	1	i	i	PRON
inlawrev-4065	696	2	d.	d.	PROPN
inlawrev-4065	696	3	2010	2010	NUM
inlawrev-4065	696	4	]	]	PUNCT
inlawrev-4065	697	1	taxation	taxation	NOUN
inlawrev-4065	697	2	1029	1029	NUM
inlawrev-4065	697	3	activities.^^^	activities.^^^	PROPN
inlawrev-4065	697	4	oaken	oaken	VERB
inlawrev-4065	697	5	bucket	bucket	NOUN
inlawrev-4065	697	6	further	far	ADV
inlawrev-4065	697	7	claimed	claim	VERB
inlawrev-4065	697	8	,	,	PUNCT
inlawrev-4065	697	9	and	and	CCONJ
inlawrev-4065	697	10	the	the	DET
inlawrev-4065	697	11	testimony	testimony	NOUN
inlawrev-4065	697	12	of	of	ADP
inlawrev-4065	697	13	a	a	DET
inlawrev-4065	697	14	heartland	heartland	PROPN
inlawrev-4065	697	15	representative	representative	NOUN
inlawrev-4065	697	16	supported	support	VERB
inlawrev-4065	697	17	,	,	PUNCT
inlawrev-4065	697	18	that	that	DET
inlawrev-4065	697	19	oaken	oaken	VERB
inlawrev-4065	697	20	bucket	bucket	NOUN
inlawrev-4065	697	21	charged	charge	VERB
inlawrev-4065	697	22	heartland	heartland	NOUN
inlawrev-4065	697	23	below	below	ADP
inlawrev-4065	697	24	market	market	NOUN
inlawrev-4065	697	25	rent.^^^	rent.^^^	PROPN
inlawrev-4065	697	26	in	in	ADP
inlawrev-4065	697	27	response	response	NOUN
inlawrev-4065	697	28	,	,	PUNCT
inlawrev-4065	697	29	the	the	DET
inlawrev-4065	697	30	ptaboa	ptaboa	NOUN
inlawrev-4065	697	31	asserted	assert	VERB
inlawrev-4065	697	32	that	that	SCONJ
inlawrev-4065	697	33	oaken	oaken	VERB
inlawrev-4065	697	34	bucket	bucket	NOUN
inlawrev-4065	697	35	's	's	PART
inlawrev-4065	697	36	ownership	ownership	NOUN
inlawrev-4065	697	37	and	and	CCONJ
inlawrev-4065	697	38	use	use	VERB
inlawrev-4065	697	39	ofthe	ofthe	ADJ
inlawrev-4065	697	40	space	space	NOUN
inlawrev-4065	697	41	had	have	VERB
inlawrev-4065	697	42	little	little	ADJ
inlawrev-4065	697	43	to	to	PART
inlawrev-4065	697	44	do	do	VERB
inlawrev-4065	697	45	with	with	ADP
inlawrev-4065	697	46	religion	religion	NOUN
inlawrev-4065	697	47	or	or	CCONJ
inlawrev-4065	697	48	benevolence	benevolence	NOUN
inlawrev-4065	697	49	and	and	CCONJ
inlawrev-4065	697	50	more	more	ADJ
inlawrev-4065	697	51	to	to	PART
inlawrev-4065	697	52	do	do	VERB
inlawrev-4065	697	53	with	with	ADP
inlawrev-4065	697	54	investment	investment	NOUN
inlawrev-4065	697	55	/	/	SYM
inlawrev-4065	697	56	profit	profit	NOUN
inlawrev-4065	697	57	-	-	PUNCT
inlawrev-4065	697	58	generating	generate	VERB
inlawrev-4065	697	59	purposes	purpose	NOUN
inlawrev-4065	697	60	based	base	VERB
inlawrev-4065	697	61	on	on	ADP
inlawrev-4065	697	62	the	the	DET
inlawrev-4065	697	63	terms	term	NOUN
inlawrev-4065	697	64	of	of	ADP
inlawrev-4065	697	65	the	the	DET
inlawrev-4065	697	66	triple	triple	ADJ
inlawrev-4065	697	67	net	net	ADJ
inlawrev-4065	697	68	lease.^^^	lease.^^^	PROPN
inlawrev-4065	697	69	the	the	DET
inlawrev-4065	697	70	ibtr	ibtr	VERB
inlawrev-4065	697	71	timely	timely	ADV
inlawrev-4065	697	72	"	"	PUNCT
inlawrev-4065	697	73	issued	issue	VERB
inlawrev-4065	697	74	its	its	PRON
inlawrev-4065	697	75	final	final	ADJ
inlawrev-4065	697	76	determination	determination	NOUN
inlawrev-4065	697	77	in	in	ADP
inlawrev-4065	697	78	which	which	PRON
inlawrev-4065	697	79	it	it	PRON
inlawrev-4065	697	80	concluded	conclude	VERB
inlawrev-4065	697	81	that	that	SCONJ
inlawrev-4065	697	82	oaken	oaken	VERB
inlawrev-4065	697	83	bucket	bucket	NOUN
inlawrev-4065	697	84	had	have	AUX
inlawrev-4065	697	85	'	'	AUX
inlawrev-4065	697	86	failed	fail	VERB
inlawrev-4065	697	87	to	to	PART
inlawrev-4065	697	88	prove	prove	VERB
inlawrev-4065	697	89	that	that	SCONJ
inlawrev-4065	697	90	it	it	PRON
inlawrev-4065	697	91	own[ed	own[ed	PROPN
inlawrev-4065	697	92	]	]	PUNCT
inlawrev-4065	697	93	and	and	CCONJ
inlawrev-4065	697	94	use[d	use[d	ADP
inlawrev-4065	697	95	]	]	X
inlawrev-4065	697	96	the	the	DET
inlawrev-4065	697	97	heartland	heartland	PROPN
inlawrev-4065	697	98	space	space	NOUN
inlawrev-4065	697	99	in	in	ADP
inlawrev-4065	697	100	a	a	DET
inlawrev-4065	697	101	predominately	predominately	ADV
inlawrev-4065	697	102	exempt	exempt	ADJ
inlawrev-4065	697	103	(	(	PUNCT
inlawrev-4065	697	104	religious	religious	ADJ
inlawrev-4065	697	105	or	or	CCONJ
inlawrev-4065	697	106	charitable	charitable	ADJ
inlawrev-4065	697	107	)	)	PUNCT
inlawrev-4065	697	108	manner	manner	NOUN
inlawrev-4065	697	109	.	.	PUNCT
inlawrev-4065	697	110	'	'	PUNCT
inlawrev-4065	698	1	"	"	PUNCT
inlawrev-4065	698	2	^^^	^^^	ADJ
inlawrev-4065	698	3	specifically	specifically	ADV
inlawrev-4065	698	4	,	,	PUNCT
inlawrev-4065	698	5	the	the	DET
inlawrev-4065	698	6	ibtr	ibtr	VERB
inlawrev-4065	698	7	found	find	VERB
inlawrev-4065	698	8	that	that	SCONJ
inlawrev-4065	698	9	oaken	oaken	VERB
inlawrev-4065	698	10	bucket	bucket	NOUN
inlawrev-4065	698	11	for	for	ADP
inlawrev-4065	698	12	the	the	DET
inlawrev-4065	698	13	most	most	ADJ
inlawrev-4065	698	14	part	part	NOUN
inlawrev-4065	698	15	charged	charge	VERB
inlawrev-4065	698	16	market	market	NOUN
inlawrev-4065	698	17	rent	rent	NOUN
inlawrev-4065	698	18	for	for	ADP
inlawrev-4065	698	19	the	the	DET
inlawrev-4065	698	20	heartland	heartland	PROPN
inlawrev-4065	698	21	space	space	NOUN
inlawrev-4065	698	22	and	and	CCONJ
inlawrev-4065	698	23	therefore	therefore	ADV
inlawrev-4065	698	24	"	"	PUNCT
inlawrev-4065	698	25	failed	fail	VERB
inlawrev-4065	698	26	to	to	PART
inlawrev-4065	698	27	demonstrate	demonstrate	VERB
inlawrev-4065	698	28	that	that	SCONJ
inlawrev-4065	698	29	its	its	PRON
inlawrev-4065	698	30	property	property	NOUN
inlawrev-4065	698	31	was	be	AUX
inlawrev-4065	698	32	'	'	PUNCT
inlawrev-4065	698	33	owned	own	VERB
inlawrev-4065	698	34	or	or	CCONJ
inlawrev-4065	698	35	used	use	VERB
inlawrev-4065	698	36	for	for	ADP
inlawrev-4065	698	37	anything	anything	PRON
inlawrev-4065	698	38	other	other	ADJ
inlawrev-4065	698	39	than	than	ADP
inlawrev-4065	698	40	investment	investment	NOUN
inlawrev-4065	698	41	[	[	X
inlawrev-4065	698	42	purposes	purpose	NOUN
inlawrev-4065	698	43	]	]	PUNCT
inlawrev-4065	698	44	.	.	PUNCT
inlawrev-4065	698	45	'	'	PUNCT
inlawrev-4065	699	1	"	"	PUNCT
inlawrev-4065	699	2	^^^	^^^	NOUN
inlawrev-4065	699	3	oaken	oaken	VERB
inlawrev-4065	699	4	bucket	bucket	NOUN
inlawrev-4065	699	5	then	then	ADV
inlawrev-4065	699	6	initiated	initiate	VERB
inlawrev-4065	699	7	a	a	DET
inlawrev-4065	699	8	timely	timely	ADJ
inlawrev-4065	699	9	appeal	appeal	NOUN
inlawrev-4065	699	10	to	to	ADP
inlawrev-4065	699	11	the	the	DET
inlawrev-4065	699	12	tax	tax	NOUN
inlawrev-4065	699	13	court	court	NOUN
inlawrev-4065	699	14	.	.	PUNCT
inlawrev-4065	700	1	on	on	ADP
inlawrev-4065	700	2	appeal	appeal	NOUN
inlawrev-4065	700	3	.	.	PUNCT
inlawrev-4065	701	1	oaken	oaken	VERB
inlawrev-4065	701	2	bucket	bucket	NOUN
inlawrev-4065	701	3	argued	argue	VERB
inlawrev-4065	701	4	that	that	SCONJ
inlawrev-4065	701	5	the	the	DET
inlawrev-4065	701	6	ibtr	ibtr	VERB
inlawrev-4065	701	7	erred	err	VERB
inlawrev-4065	701	8	when	when	SCONJ
inlawrev-4065	701	9	it	it	PRON
inlawrev-4065	701	10	determined	determine	VERB
inlawrev-4065	701	11	that	that	SCONJ
inlawrev-4065	701	12	oaken	oaken	VERB
inlawrev-4065	701	13	bucket	bucket	NOUN
inlawrev-4065	701	14	's	's	PART
inlawrev-4065	701	15	real	real	ADJ
inlawrev-4065	701	16	property	property	NOUN
inlawrev-4065	701	17	was	be	AUX
inlawrev-4065	701	18	neither	neither	CCONJ
inlawrev-4065	701	19	owned	own	VERB
inlawrev-4065	701	20	nor	nor	CCONJ
inlawrev-4065	701	21	predominately	predominately	ADV
inlawrev-4065	701	22	used	use	VERB
inlawrev-4065	701	23	for	for	ADP
inlawrev-4065	701	24	religious	religious	ADJ
inlawrev-4065	701	25	/	/	SYM
inlawrev-4065	701	26	charitable	charitable	ADJ
inlawrev-4065	701	27	purposes	purpose	NOUN
inlawrev-4065	701	28	during	during	ADP
inlawrev-4065	701	29	the	the	DET
inlawrev-4065	701	30	2004	2004	NUM
inlawrev-4065	701	31	tax	tax	NOUN
inlawrev-4065	701	32	year	year	NOUN
inlawrev-4065	701	33	.	.	PUNCT
inlawrev-4065	702	1	the	the	DET
inlawrev-4065	702	2	court	court	NOUN
inlawrev-4065	702	3	noted	note	VERB
inlawrev-4065	702	4	that	that	SCONJ
inlawrev-4065	702	5	the	the	DET
inlawrev-4065	702	6	taxpayer	taxpayer	NOUN
inlawrev-4065	702	7	bears	bear	VERB
inlawrev-4065	702	8	the	the	DET
inlawrev-4065	702	9	burden	burden	NOUN
inlawrev-4065	702	10	of	of	ADP
inlawrev-4065	702	11	establishing	establish	VERB
inlawrev-4065	702	12	that	that	SCONJ
inlawrev-4065	702	13	it	it	PRON
inlawrev-4065	702	14	is	be	AUX
inlawrev-4065	702	15	entitled	entitle	VERB
inlawrev-4065	702	16	to	to	ADP
inlawrev-4065	702	17	the	the	DET
inlawrev-4065	702	18	charitable	charitable	ADJ
inlawrev-4065	702	19	/	/	SYM
inlawrev-4065	702	20	religious	religious	ADJ
inlawrev-4065	702	21	purposes	purpose	NOUN
inlawrev-4065	702	22	exemption	exemption	NOUN
inlawrev-4065	702	23	it	it	PRON
inlawrev-4065	702	24	seeks	seek	VERB
inlawrev-4065	702	25	and	and	CCONJ
inlawrev-4065	702	26	that	that	SCONJ
inlawrev-4065	702	27	the	the	DET
inlawrev-4065	702	28	taxpayer	taxpayer	NOUN
inlawrev-4065	702	29	need	need	AUX
inlawrev-4065	702	30	not	not	PART
inlawrev-4065	702	31	show	show	VERB
inlawrev-4065	702	32	a	a	DET
inlawrev-4065	702	33	unity	unity	NOUN
inlawrev-4065	702	34	of	of	ADP
inlawrev-4065	702	35	ownership	ownership	NOUN
inlawrev-4065	702	36	,	,	PUNCT
inlawrev-4065	702	37	occupancy	occupancy	NOUN
inlawrev-4065	702	38	,	,	PUNCT
inlawrev-4065	702	39	and	and	CCONJ
inlawrev-4065	702	40	use	use	VERB
inlawrev-4065	702	41	in	in	ADP
inlawrev-4065	702	42	order	order	NOUN
inlawrev-4065	702	43	to	to	PART
inlawrev-4065	702	44	fulfill	fulfill	VERB
inlawrev-4065	702	45	that	that	DET
inlawrev-4065	702	46	burden.^^^	burden.^^^	PROPN
inlawrev-4065	702	47	rather	rather	ADV
inlawrev-4065	702	48	,	,	PUNCT
inlawrev-4065	702	49	the	the	DET
inlawrev-4065	702	50	court	court	NOUN
inlawrev-4065	702	51	noted	note	VERB
inlawrev-4065	702	52	,	,	PUNCT
inlawrev-4065	702	53	the	the	DET
inlawrev-4065	702	54	taxpayer	taxpayer	NOUN
inlawrev-4065	702	55	must	must	AUX
inlawrev-4065	702	56	present	present	VERB
inlawrev-4065	702	57	probative	probative	ADJ
inlawrev-4065	702	58	evidence	evidence	NOUN
inlawrev-4065	702	59	during	during	ADP
inlawrev-4065	702	60	the	the	DET
inlawrev-4065	702	61	ibtr	ibtr	ADJ
inlawrev-4065	702	62	hearing	hearing	NOUN
inlawrev-4065	702	63	which	which	PRON
inlawrev-4065	702	64	demonstrates	demonstrate	VERB
inlawrev-4065	702	65	that	that	SCONJ
inlawrev-4065	702	66	its	its	PRON
inlawrev-4065	702	67	property	property	NOUN
inlawrev-4065	702	68	is	be	AUX
inlawrev-4065	702	69	owned	own	VERB
inlawrev-4065	702	70	for	for	ADP
inlawrev-4065	702	71	exempt	exempt	ADJ
inlawrev-4065	702	72	purposes	purpose	NOUN
inlawrev-4065	702	73	,	,	PUNCT
inlawrev-4065	702	74	occupied	occupy	VERB
inlawrev-4065	702	75	for	for	ADP
inlawrev-4065	702	76	exempt	exempt	ADJ
inlawrev-4065	702	77	purposes	purpose	NOUN
inlawrev-4065	702	78	,	,	PUNCT
inlawrev-4065	702	79	and	and	CCONJ
inlawrev-4065	702	80	predominately	predominately	ADV
inlawrev-4065	702	81	used	use	VERB
inlawrev-4065	702	82	for	for	ADP
inlawrev-4065	702	83	exempt	exempt	ADJ
inlawrev-4065	702	84	purposes.^^"^	purposes.^^"^	NOUN
inlawrev-4065	702	85	in	in	ADP
inlawrev-4065	702	86	reaching	reach	VERB
inlawrev-4065	702	87	a	a	DET
inlawrev-4065	702	88	conclusion	conclusion	NOUN
inlawrev-4065	702	89	whether	whether	SCONJ
inlawrev-4065	702	90	or	or	CCONJ
inlawrev-4065	702	91	not	not	PART
inlawrev-4065	702	92	oaken	oaken	VERB
inlawrev-4065	702	93	bucket	bucket	NOUN
inlawrev-4065	702	94	had	have	AUX
inlawrev-4065	702	95	met	meet	VERB
inlawrev-4065	702	96	this	this	DET
inlawrev-4065	702	97	burden	burden	NOUN
inlawrev-4065	702	98	,	,	PUNCT
inlawrev-4065	702	99	the	the	DET
inlawrev-4065	702	100	court	court	NOUN
inlawrev-4065	702	101	addressed	address	VERB
inlawrev-4065	702	102	three	three	NUM
inlawrev-4065	702	103	interrelated	interrelated	ADJ
inlawrev-4065	702	104	questions	question	NOUN
inlawrev-4065	702	105	:	:	PUNCT
inlawrev-4065	702	106	(	(	PUNCT
inlawrev-4065	702	107	1	1	X
inlawrev-4065	702	108	)	)	PUNCT
inlawrev-4065	702	109	whether	whether	SCONJ
inlawrev-4065	702	110	the	the	DET
inlawrev-4065	702	111	[	[	X
inlawrev-4065	702	112	ibtr	ibtr	VERB
inlawrev-4065	702	113	's	's	PART
inlawrev-4065	702	114	]	]	PUNCT
inlawrev-4065	702	115	conclusion	conclusion	NOUN
inlawrev-4065	702	116	that	that	SCONJ
inlawrev-4065	702	117	oaken	oaken	VERB
inlawrev-4065	702	118	bucket	bucket	NOUN
inlawrev-4065	702	119	owned	own	VERB
inlawrev-4065	702	120	and	and	CCONJ
inlawrev-4065	702	121	used	use	VERB
inlawrev-4065	702	122	the	the	DET
inlawrev-4065	702	123	heartland	heartland	PROPN
inlawrev-4065	702	124	space	space	NOUN
inlawrev-4065	702	125	for	for	ADP
inlawrev-4065	702	126	investment	investment	NOUN
inlawrev-4065	702	127	purposes	purpose	NOUN
inlawrev-4065	702	128	only	only	ADV
inlawrev-4065	702	129	is	be	AUX
inlawrev-4065	702	130	supported	support	VERB
inlawrev-4065	702	131	by	by	ADP
inlawrev-4065	702	132	substantial	substantial	ADJ
inlawrev-4065	702	133	evidence	evidence	NOUN
inlawrev-4065	702	134	;	;	PUNCT
inlawrev-4065	702	135	(	(	PUNCT
inlawrev-4065	702	136	2	2	X
inlawrev-4065	702	137	)	)	PUNCT
inlawrev-4065	702	138	whether	whether	SCONJ
inlawrev-4065	702	139	the	the	DET
inlawrev-4065	702	140	[	[	X
inlawrev-4065	702	141	ibtr	ibtr	VERB
inlawrev-4065	702	142	's	's	PART
inlawrev-4065	702	143	]	]	PUNCT
inlawrev-4065	702	144	conclusion	conclusion	NOUN
inlawrev-4065	702	145	that	that	SCONJ
inlawrev-4065	702	146	oaken	oaken	VERB
inlawrev-4065	702	147	bucket	bucket	NOUN
inlawrev-4065	702	148	charged	charge	VERB
inlawrev-4065	702	149	heartland	heartland	NOUN
inlawrev-4065	702	150	market	market	NOUN
inlawrev-4065	702	151	rent	rent	NOUN
inlawrev-4065	702	152	is	be	AUX
inlawrev-4065	702	153	supported	support	VERB
inlawrev-4065	702	154	by	by	ADP
inlawrev-4065	702	155	substantial	substantial	ADJ
inlawrev-4065	702	156	evidence	evidence	NOUN
inlawrev-4065	702	157	;	;	PUNCT
inlawrev-4065	702	158	and	and	CCONJ
inlawrev-4065	702	159	,	,	PUNCT
inlawrev-4065	702	160	if	if	SCONJ
inlawrev-4065	702	161	not	not	PART
inlawrev-4065	702	162	,	,	PUNCT
inlawrev-4065	702	163	(	(	PUNCT
inlawrev-4065	702	164	3	3	X
inlawrev-4065	702	165	)	)	PUNCT
inlawrev-4065	702	166	whether	whether	SCONJ
inlawrev-4065	702	167	oaken	oaken	VERB
inlawrev-4065	702	168	bucket	bucket	NOUN
inlawrev-4065	702	169	prima	prima	NOUN
inlawrev-4065	702	170	facie	facie	NOUN
inlawrev-4065	702	171	demonstrated	demonstrate	VERB
inlawrev-4065	702	172	that	that	SCONJ
inlawrev-4065	702	173	it	it	PRON
inlawrev-4065	702	174	fulfilled	fulfil	VERB
inlawrev-4065	702	175	the	the	DET
inlawrev-4065	702	176	ownership	ownership	NOUN
inlawrev-4065	702	177	and	and	CCONJ
inlawrev-4065	702	178	use	use	VERB
inlawrev-4065	702	179	requirements	requirement	NOUN
inlawrev-4065	702	180	of	of	ADP
inlawrev-4065	702	181	indiana	indiana	PROPN
inlawrev-4065	702	182	code	code	PROPN
inlawrev-4065	702	183	§	§	PROPN
inlawrev-4065	702	184	6	6	NUM
inlawrev-4065	702	185	-	-	SYM
inlawrev-4065	702	186	1.1	1.1	NUM
inlawrev-4065	702	187	-	-	PUNCT
inlawrev-4065	702	188	10	10	NUM
inlawrev-4065	702	189	-	-	PUNCT
inlawrev-4065	702	190	16.^^	16.^^	NOUN
inlawrev-4065	702	191	'	'	PUNCT
inlawrev-4065	702	192	as	as	ADP
inlawrev-4065	702	193	to	to	ADP
inlawrev-4065	702	194	the	the	DET
inlawrev-4065	702	195	first	first	ADJ
inlawrev-4065	702	196	issue	issue	NOUN
inlawrev-4065	702	197	,	,	PUNCT
inlawrev-4065	702	198	the	the	DET
inlawrev-4065	702	199	court	court	NOUN
inlawrev-4065	702	200	noted	note	VERB
inlawrev-4065	702	201	that	that	SCONJ
inlawrev-4065	702	202	the	the	DET
inlawrev-4065	702	203	"	"	PUNCT
inlawrev-4065	702	204	evaluation	evaluation	NOUN
inlawrev-4065	702	205	of	of	ADP
inlawrev-4065	702	206	whether	whether	SCONJ
inlawrev-4065	702	207	property	property	NOUN
inlawrev-4065	702	208	is	be	AUX
inlawrev-4065	702	209	owned	own	VERB
inlawrev-4065	702	210	,	,	PUNCT
inlawrev-4065	702	211	occupied	occupy	VERB
inlawrev-4065	702	212	,	,	PUNCT
inlawrev-4065	702	213	and	and	CCONJ
inlawrev-4065	702	214	predominately	predominately	ADV
inlawrev-4065	702	215	used	use	VERB
inlawrev-4065	702	216	for	for	ADP
inlawrev-4065	702	217	an	an	DET
inlawrev-4065	702	218	exempt	exempt	ADJ
inlawrev-4065	702	219	purpose	purpose	NOUN
inlawrev-4065	702	220	is	be	AUX
inlawrev-4065	702	221	a	a	DET
inlawrev-4065	702	222	fact	fact	NOUN
inlawrev-4065	702	223	sensitive	sensitive	ADJ
inlawrev-4065	702	224	inquiry	inquiry	NOUN
inlawrev-4065	702	225	"	"	PUNCT
inlawrev-4065	702	226	with	with	ADP
inlawrev-4065	702	227	"	"	PUNCT
inlawrev-4065	702	228	no	no	DET
inlawrev-4065	702	229	bright	bright	ADJ
inlawrev-4065	702	230	-	-	PUNCT
inlawrev-4065	702	231	line	line	NOUN
inlawrev-4065	702	232	tests	test	NOUN
inlawrev-4065	702	233	.	.	PUNCT
inlawrev-4065	703	1	"^^^	"^^^	PUNCT
inlawrev-4065	704	1	the	the	DET
inlawrev-4065	704	2	court	court	NOUN
inlawrev-4065	704	3	then	then	ADV
inlawrev-4065	704	4	found	find	VERB
inlawrev-4065	704	5	that	that	SCONJ
inlawrev-4065	704	6	the	the	DET
inlawrev-4065	704	7	ptaboa	ptaboa	NOUN
inlawrev-4065	704	8	could	could	AUX
inlawrev-4065	704	9	only	only	ADV
inlawrev-4065	704	10	allege	allege	VERB
inlawrev-4065	704	11	that	that	SCONJ
inlawrev-4065	704	12	a	a	DET
inlawrev-4065	704	13	desire	desire	NOUN
inlawrev-4065	704	14	to	to	PART
inlawrev-4065	704	15	generate	generate	VERB
inlawrev-4065	704	16	profits	profit	NOUN
inlawrev-4065	704	17	drove	drive	VERB
inlawrev-4065	704	18	oaken	oaken	VERB
inlawrev-4065	704	19	bucket	bucket	NOUN
inlawrev-4065	704	20	's	's	PART
inlawrev-4065	704	21	execution	execution	NOUN
inlawrev-4065	704	22	of	of	ADP
inlawrev-4065	704	23	the	the	DET
inlawrev-4065	704	24	heartland	heartland	PROPN
inlawrev-4065	704	25	space	space	NOUN
inlawrev-4065	704	26	leases	lease	NOUN
inlawrev-4065	704	27	and	and	CCONJ
inlawrev-4065	704	28	factual	factual	ADJ
inlawrev-4065	704	29	evidence	evidence	NOUN
inlawrev-4065	704	30	did	do	VERB
inlawrev-4065	704	31	not	not	PART
inlawrev-4065	704	32	358	358	NUM
inlawrev-4065	704	33	.	.	PUNCT
inlawrev-4065	705	1	mat	mat	NOUN
inlawrev-4065	705	2	1131	1131	NUM
inlawrev-4065	705	3	-	-	SYM
inlawrev-4065	705	4	32	32	NUM
inlawrev-4065	705	5	.	.	PUNCT
inlawrev-4065	706	1	359	359	NUM
inlawrev-4065	706	2	.	.	PUNCT
inlawrev-4065	707	1	mat	mat	NOUN
inlawrev-4065	707	2	1132	1132	NUM
inlawrev-4065	707	3	.	.	PUNCT
inlawrev-4065	708	1	360	360	NUM
inlawrev-4065	708	2	.	.	X
inlawrev-4065	708	3	mat	mat	NOUN
inlawrev-4065	708	4	1132	1132	NUM
inlawrev-4065	708	5	-	-	SYM
inlawrev-4065	708	6	33	33	NUM
inlawrev-4065	708	7	.	.	NOUN
inlawrev-4065	708	8	361	361	NUM
inlawrev-4065	708	9	.	.	PUNCT
inlawrev-4065	708	10	mat	mat	PROPN
inlawrev-4065	708	11	1133	1133	NUM
inlawrev-4065	708	12	.	.	PUNCT
inlawrev-4065	709	1	362	362	NUM
inlawrev-4065	709	2	.	.	PUNCT
inlawrev-4065	710	1	i	i	PRON
inlawrev-4065	710	2	d.	d.	PROPN
inlawrev-4065	710	3	363	363	NUM
inlawrev-4065	710	4	.	.	PUNCT
inlawrev-4065	710	5	m.	m.	NOUN
inlawrev-4065	710	6	at	at	ADP
inlawrev-4065	710	7	1134	1134	NUM
inlawrev-4065	710	8	.	.	PUNCT
inlawrev-4065	711	1	364	364	NUM
inlawrev-4065	711	2	.	.	PUNCT
inlawrev-4065	712	1	i	i	PRON
inlawrev-4065	712	2	d.	d.	PROPN
inlawrev-4065	712	3	365	365	NUM
inlawrev-4065	712	4	.	.	PUNCT
inlawrev-4065	713	1	m	m	PROPN
inlawrev-4065	713	2	366	366	NUM
inlawrev-4065	713	3	.	.	PUNCT
inlawrev-4065	714	1	i	i	PRON
inlawrev-4065	714	2	d	d	PROPN
inlawrev-4065	714	3	1030	1030	NUM
inlawrev-4065	714	4	indiana	indiana	PROPN
inlawrev-4065	714	5	law	law	PROPN
inlawrev-4065	714	6	review	review	NOUN
inlawrev-4065	715	1	[	[	X
inlawrev-4065	715	2	vol	vol	NOUN
inlawrev-4065	715	3	.	.	PUNCT
inlawrev-4065	716	1	43:999	43:999	NOUN
inlawrev-4065	716	2	support	support	VERB
inlawrev-4065	716	3	these	these	DET
inlawrev-4065	716	4	allegations.^^^	allegations.^^^	PROPN
inlawrev-4065	716	5	as	as	ADP
inlawrev-4065	716	6	to	to	ADP
inlawrev-4065	716	7	the	the	DET
inlawrev-4065	716	8	second	second	ADJ
inlawrev-4065	716	9	issue	issue	NOUN
inlawrev-4065	716	10	,	,	PUNCT
inlawrev-4065	716	11	the	the	DET
inlawrev-4065	716	12	court	court	NOUN
inlawrev-4065	716	13	found	find	VERB
inlawrev-4065	716	14	that	that	SCONJ
inlawrev-4065	716	15	the	the	DET
inlawrev-4065	716	16	evidence	evidence	NOUN
inlawrev-4065	716	17	on	on	ADP
inlawrev-4065	716	18	market	market	NOUN
inlawrev-4065	716	19	rent	rent	NOUN
inlawrev-4065	716	20	for	for	ADP
inlawrev-4065	716	21	triple	triple	ADJ
inlawrev-4065	716	22	net	net	ADJ
inlawrev-4065	716	23	leases	lease	NOUN
inlawrev-4065	716	24	presented	present	VERB
inlawrev-4065	716	25	by	by	ADP
inlawrev-4065	716	26	the	the	DET
inlawrev-4065	716	27	ptaboa	ptaboa	NOUN
inlawrev-4065	716	28	to	to	ADP
inlawrev-4065	716	29	the	the	DET
inlawrev-4065	716	30	ibtr	ibtr	NOUN
inlawrev-4065	716	31	did	do	AUX
inlawrev-4065	716	32	not	not	PART
inlawrev-4065	716	33	rebut	rebut	VERB
inlawrev-4065	716	34	oaken	oaken	ADJ
inlawrev-4065	716	35	bucket	bucket	NOUN
inlawrev-4065	716	36	's	's	PART
inlawrev-4065	716	37	prima	prima	NOUN
inlawrev-4065	716	38	facie	facie	NOUN
inlawrev-4065	716	39	evidence	evidence	NOUN
inlawrev-4065	716	40	of	of	ADP
inlawrev-4065	716	41	actual	actual	ADJ
inlawrev-4065	716	42	market	market	NOUN
inlawrev-4065	716	43	rent.^^^	rent.^^^	PROPN
inlawrev-4065	716	44	therefore	therefore	ADV
inlawrev-4065	716	45	,	,	PUNCT
inlawrev-4065	716	46	the	the	DET
inlawrev-4065	716	47	ibtr	ibtr	NOUN
inlawrev-4065	716	48	's	's	PART
inlawrev-4065	716	49	conclusion	conclusion	NOUN
inlawrev-4065	716	50	as	as	SCONJ
inlawrev-4065	716	51	to	to	ADP
inlawrev-4065	716	52	market	market	NOUN
inlawrev-4065	716	53	rent	rent	NOUN
inlawrev-4065	716	54	was	be	AUX
inlawrev-4065	716	55	not	not	PART
inlawrev-4065	716	56	supported	support	VERB
inlawrev-4065	716	57	by	by	ADP
inlawrev-4065	716	58	substantial	substantial	ADJ
inlawrev-4065	716	59	evidence.^^^	evidence.^^^	PROPN
inlawrev-4065	716	60	as	as	ADP
inlawrev-4065	716	61	to	to	ADP
inlawrev-4065	716	62	the	the	DET
inlawrev-4065	716	63	third	third	ADJ
inlawrev-4065	716	64	issue	issue	NOUN
inlawrev-4065	716	65	,	,	PUNCT
inlawrev-4065	716	66	the	the	DET
inlawrev-4065	716	67	court	court	NOUN
inlawrev-4065	716	68	noted	note	VERB
inlawrev-4065	716	69	that	that	SCONJ
inlawrev-4065	716	70	"	"	PUNCT
inlawrev-4065	716	71	when	when	SCONJ
inlawrev-4065	716	72	a	a	DET
inlawrev-4065	716	73	unity	unity	NOUN
inlawrev-4065	716	74	ofownership	ofownership	NOUN
inlawrev-4065	716	75	,	,	PUNCT
inlawrev-4065	716	76	occupancy	occupancy	NOUN
inlawrev-4065	716	77	,	,	PUNCT
inlawrev-4065	716	78	and	and	CCONJ
inlawrev-4065	716	79	use	use	NOUN
inlawrev-4065	716	80	is	be	AUX
inlawrev-4065	716	81	lacking	lack	VERB
inlawrev-4065	716	82	.	.	PUNCT
inlawrev-4065	716	83	.	.	PUNCT
inlawrev-4065	717	1	.	.	PUNCT
inlawrev-4065	718	1	,	,	PUNCT
inlawrev-4065	718	2	both	both	DET
inlawrev-4065	718	3	entities	entity	NOUN
inlawrev-4065	718	4	must	must	AUX
inlawrev-4065	718	5	demonstrate	demonstrate	VERB
inlawrev-4065	718	6	that	that	SCONJ
inlawrev-4065	718	7	they	they	PRON
inlawrev-4065	718	8	possess	possess	VERB
inlawrev-4065	718	9	their	their	PRON
inlawrev-4065	718	10	own	own	ADJ
inlawrev-4065	718	11	exempt	exempt	ADJ
inlawrev-4065	718	12	purposes	purpose	NOUN
inlawrev-4065	718	13	,	,	PUNCT
inlawrev-4065	718	14	but	but	CCONJ
inlawrev-4065	718	15	they	they	PRON
inlawrev-4065	718	16	need	need	AUX
inlawrev-4065	718	17	not	not	PART
inlawrev-4065	718	18	demonstrate	demonstrate	VERB
inlawrev-4065	718	19	that	that	SCONJ
inlawrev-4065	718	20	they	they	PRON
inlawrev-4065	718	21	both	both	PRON
inlawrev-4065	718	22	directly	directly	ADV
inlawrev-4065	718	23	used	use	VERB
inlawrev-4065	718	24	the	the	DET
inlawrev-4065	718	25	property	property	NOUN
inlawrev-4065	718	26	in	in	ADP
inlawrev-4065	718	27	furtherance	furtherance	NOUN
inlawrev-4065	718	28	of	of	ADP
inlawrev-4065	718	29	those	those	DET
inlawrev-4065	718	30	purposes	purpose	NOUN
inlawrev-4065	718	31	.	.	PUNCT
inlawrev-4065	718	32	"^^^	"^^^	PUNCT
inlawrev-4065	719	1	therefore	therefore	ADV
inlawrev-4065	719	2	,	,	PUNCT
inlawrev-4065	719	3	the	the	DET
inlawrev-4065	719	4	court	court	NOUN
inlawrev-4065	719	5	held	hold	VERB
inlawrev-4065	719	6	that	that	DET
inlawrev-4065	719	7	oaken	oaken	VERB
inlawrev-4065	719	8	bucket	bucket	NOUN
inlawrev-4065	719	9	's	's	PART
inlawrev-4065	719	10	failure	failure	NOUN
inlawrev-4065	719	11	to	to	PART
inlawrev-4065	719	12	provide	provide	VERB
inlawrev-4065	719	13	the	the	DET
inlawrev-4065	719	14	religious	religious	ADJ
inlawrev-4065	719	15	activities	activity	NOUN
inlawrev-4065	719	16	had	have	VERB
inlawrev-4065	719	17	no	no	DET
inlawrev-4065	719	18	bearing	bearing	NOUN
inlawrev-4065	719	19	upon	upon	SCONJ
inlawrev-4065	719	20	the	the	DET
inlawrev-4065	719	21	grant	grant	NOUN
inlawrev-4065	719	22	of	of	ADP
inlawrev-4065	719	23	exemption	exemption	NOUN
inlawrev-4065	719	24	in	in	ADP
inlawrev-4065	719	25	this	this	DET
inlawrev-4065	719	26	case	case	NOUN
inlawrev-4065	719	27	,	,	PUNCT
inlawrev-4065	719	28	because	because	SCONJ
inlawrev-4065	719	29	heartland	heartland	PROPN
inlawrev-4065	719	30	consistently	consistently	ADV
inlawrev-4065	719	31	conducted	conduct	VERB
inlawrev-4065	719	32	a	a	DET
inlawrev-4065	719	33	variety	variety	NOUN
inlawrev-4065	719	34	of	of	ADP
inlawrev-4065	719	35	religious	religious	ADJ
inlawrev-4065	719	36	activities	activity	NOUN
inlawrev-4065	719	37	within	within	ADP
inlawrev-4065	719	38	the	the	DET
inlawrev-4065	719	39	space.^^	space.^^	NOUN
inlawrev-4065	719	40	'	'	PUNCT
inlawrev-4065	719	41	the	the	DET
inlawrev-4065	719	42	court	court	NOUN
inlawrev-4065	719	43	further	far	ADV
inlawrev-4065	719	44	found	find	VERB
inlawrev-4065	719	45	that	that	SCONJ
inlawrev-4065	719	46	"	"	PUNCT
inlawrev-4065	719	47	the	the	DET
inlawrev-4065	719	48	evidence	evidence	NOUN
inlawrev-4065	719	49	in	in	ADP
inlawrev-4065	719	50	the	the	DET
inlawrev-4065	719	51	record	record	NOUN
inlawrev-4065	719	52	[	[	X
inlawrev-4065	719	53	did	do	AUX
inlawrev-4065	719	54	]	]	PUNCT
inlawrev-4065	719	55	not	not	PART
inlawrev-4065	719	56	indicate	indicate	VERB
inlawrev-4065	719	57	that	that	DET
inlawrev-4065	719	58	oaken	oaken	VERB
inlawrev-4065	719	59	bucket	bucket	NOUN
inlawrev-4065	719	60	's	's	PART
inlawrev-4065	719	61	desire	desire	NOUN
inlawrev-4065	719	62	to	to	PART
inlawrev-4065	719	63	profit	profit	VERB
inlawrev-4065	719	64	was	be	AUX
inlawrev-4065	719	65	any	any	PRON
inlawrev-4065	719	66	more	more	ADV
inlawrev-4065	719	67	predominate	predominate	ADJ
inlawrev-4065	719	68	than	than	ADP
inlawrev-4065	719	69	its	its	PRON
inlawrev-4065	719	70	desire	desire	NOUN
inlawrev-4065	719	71	to	to	PART
inlawrev-4065	719	72	provide	provide	VERB
inlawrev-4065	719	73	heartland	heartland	NOUN
inlawrev-4065	719	74	with	with	ADP
inlawrev-4065	719	75	an	an	DET
inlawrev-4065	719	76	appropriate	appropriate	ADJ
inlawrev-4065	719	77	space	space	NOUN
inlawrev-4065	719	78	through	through	ADP
inlawrev-4065	719	79	which	which	PRON
inlawrev-4065	719	80	it	it	PRON
inlawrev-4065	719	81	could	could	AUX
inlawrev-4065	719	82	further	far	ADV
inlawrev-4065	719	83	"	"	PUNCT
inlawrev-4065	719	84	its	its	PRON
inlawrev-4065	719	85	religious	religious	ADJ
inlawrev-4065	719	86	mission.^^^	mission.^^^	PROPN
inlawrev-4065	719	87	finally	finally	ADV
inlawrev-4065	719	88	,	,	PUNCT
inlawrev-4065	719	89	the	the	DET
inlawrev-4065	719	90	court	court	NOUN
inlawrev-4065	719	91	held	hold	VERB
inlawrev-4065	719	92	that	that	SCONJ
inlawrev-4065	719	93	"	"	PUNCT
inlawrev-4065	719	94	oaken	oaken	ADJ
inlawrev-4065	719	95	bucket	bucket	NOUN
inlawrev-4065	719	96	's	's	PART
inlawrev-4065	719	97	charging	charging	NOUN
inlawrev-4065	719	98	of	of	ADP
inlawrev-4065	719	99	below	below	ADP
inlawrev-4065	719	100	market	market	NOUN
inlawrev-4065	719	101	rent	rent	NOUN
inlawrev-4065	719	102	signified	signify	VERB
inlawrev-4065	719	103	that	that	SCONJ
inlawrev-4065	719	104	it	it	PRON
inlawrev-4065	719	105	owned	own	VERB
inlawrev-4065	719	106	the	the	DET
inlawrev-4065	719	107	heartland	heartland	PROPN
inlawrev-4065	719	108	space	space	NOUN
inlawrev-4065	719	109	for	for	ADP
inlawrev-4065	719	110	a	a	DET
inlawrev-4065	719	111	charitable	charitable	ADJ
inlawrev-4065	719	112	purpose	purpose	NOUN
inlawrev-4065	719	113	"	"	PUNCT
inlawrev-4065	719	114	in	in	ADP
inlawrev-4065	719	115	that	that	SCONJ
inlawrev-4065	719	116	it	it	PRON
inlawrev-4065	719	117	allowed	allow	VERB
inlawrev-4065	719	118	oaken	oaken	ADJ
inlawrev-4065	719	119	bucket	bucket	NOUN
inlawrev-4065	719	120	to	to	PART
inlawrev-4065	719	121	assist	assist	VERB
inlawrev-4065	719	122	heartland	heartland	PROPN
inlawrev-4065	719	123	with	with	ADP
inlawrev-4065	719	124	the	the	DET
inlawrev-4065	719	125	furtherance	furtherance	NOUN
inlawrev-4065	719	126	of	of	ADP
inlawrev-4065	719	127	heartland	heartland	NOUN
inlawrev-4065	719	128	's	's	PART
inlawrev-4065	719	129	religious	religious	ADJ
inlawrev-4065	719	130	purposes.^^^	purposes.^^^	NOUN
inlawrev-4065	719	131	furthermore	furthermore	ADV
inlawrev-4065	719	132	,	,	PUNCT
inlawrev-4065	719	133	the	the	DET
inlawrev-4065	719	134	court	court	NOUN
inlawrev-4065	719	135	held	hold	VERB
inlawrev-4065	719	136	"	"	PUNCT
inlawrev-4065	719	137	that	that	PRON
inlawrev-4065	719	138	oaken	oaken	VERB
inlawrev-4065	719	139	bucket	bucket	NOUN
inlawrev-4065	719	140	owned	own	VERB
inlawrev-4065	719	141	and	and	CCONJ
inlawrev-4065	719	142	used	use	VERB
inlawrev-4065	719	143	the	the	DET
inlawrev-4065	719	144	heartland	heartland	PROPN
inlawrev-4065	719	145	space	space	NOUN
inlawrev-4065	719	146	in	in	ADP
inlawrev-4065	719	147	a	a	DET
inlawrev-4065	719	148	manner	manner	NOUN
inlawrev-4065	719	149	that	that	PRON
inlawrev-4065	719	150	differed	differ	VERB
inlawrev-4065	719	151	from	from	ADP
inlawrev-4065	719	152	that	that	PRON
inlawrev-4065	719	153	of	of	ADP
inlawrev-4065	719	154	everyday	everyday	ADJ
inlawrev-4065	719	155	landlords	landlord	NOUN
inlawrev-4065	719	156	.	.	PUNCT
inlawrev-4065	720	1	"	"	PUNCT
inlawrev-4065	720	2	^^"^	^^"^	NOUN
inlawrev-4065	720	3	based	base	VERB
inlawrev-4065	720	4	on	on	ADP
inlawrev-4065	720	5	the	the	DET
inlawrev-4065	720	6	court	court	NOUN
inlawrev-4065	720	7	's	's	PART
inlawrev-4065	720	8	determination	determination	NOUN
inlawrev-4065	720	9	with	with	ADP
inlawrev-4065	720	10	regard	regard	NOUN
inlawrev-4065	720	11	to	to	ADP
inlawrev-4065	720	12	these	these	DET
inlawrev-4065	720	13	three	three	NUM
inlawrev-4065	720	14	issues	issue	NOUN
inlawrev-4065	720	15	,	,	PUNCT
inlawrev-4065	720	16	the	the	DET
inlawrev-4065	720	17	court	court	NOUN
inlawrev-4065	720	18	reversed	reverse	VERB
inlawrev-4065	720	19	the	the	DET
inlawrev-4065	720	20	final	final	ADJ
inlawrev-4065	720	21	determination	determination	NOUN
inlawrev-4065	720	22	ofthe	ofthe	NOUN
inlawrev-4065	720	23	ibtr	ibtr	VERB
inlawrev-4065	720	24	and	and	CCONJ
inlawrev-4065	720	25	remanded	remand	VERB
inlawrev-4065	720	26	the	the	DET
inlawrev-4065	720	27	case	case	NOUN
inlawrev-4065	720	28	for	for	ADP
inlawrev-4065	720	29	further	further	ADJ
inlawrev-4065	720	30	proceedings	proceeding	NOUN
inlawrev-4065	720	31	.	.	PUNCT
inlawrev-4065	721	1	13	13	NUM
inlawrev-4065	721	2	.	.	PUNCT
inlawrev-4065	721	3	jamestown	jamestown	PROPN
inlawrev-4065	721	4	homes	home	NOUN
inlawrev-4065	721	5	of	of	ADP
inlawrev-4065	721	6	mishawaka	mishawaka	PROPN
inlawrev-4065	721	7	,	,	PUNCT
inlawrev-4065	721	8	inc	inc	PROPN
inlawrev-4065	721	9	.	.	PROPN
inlawrev-4065	722	1	v.	v.	PROPN
inlawrev-4065	722	2	st	st	PROPN
inlawrev-4065	722	3	.	.	PROPN
inlawrev-4065	722	4	joseph	joseph	PROPN
inlawrev-4065	722	5	county	county	PROPN
inlawrev-4065	722	6	assessor.^^^—jamestown	assessor.^^^—jamestown	PROPN
inlawrev-4065	722	7	homes	home	NOUN
inlawrev-4065	722	8	of	of	ADP
inlawrev-4065	722	9	mishawaka	mishawaka	PROPN
inlawrev-4065	722	10	,	,	PUNCT
inlawrev-4065	722	11	inc	inc	PROPN
inlawrev-4065	722	12	.	.	PROPN
inlawrev-4065	722	13	,	,	PUNCT
inlawrev-4065	722	14	an	an	DET
inlawrev-4065	722	15	indiana	indiana	NOUN
inlawrev-4065	722	16	not	not	PART
inlawrev-4065	722	17	-	-	PUNCT
inlawrev-4065	722	18	for	for	ADP
inlawrev-4065	722	19	-	-	PUNCT
inlawrev-4065	722	20	profit	profit	NOUN
inlawrev-4065	722	21	corporation	corporation	NOUN
inlawrev-4065	722	22	,	,	PUNCT
inlawrev-4065	722	23	challenged	challenge	VERB
inlawrev-4065	722	24	the	the	DET
inlawrev-4065	722	25	final	final	ADJ
inlawrev-4065	722	26	determination	determination	NOUN
inlawrev-4065	722	27	of	of	ADP
inlawrev-4065	722	28	the	the	DET
inlawrev-4065	722	29	ibtr	ibtr	NOUN
inlawrev-4065	722	30	,	,	PUNCT
inlawrev-4065	722	31	which	which	PRON
inlawrev-4065	722	32	had	have	AUX
inlawrev-4065	722	33	denied	deny	VERB
inlawrev-4065	722	34	jamestown	jamestown	PROPN
inlawrev-4065	722	35	a	a	DET
inlawrev-4065	722	36	property	property	NOUN
inlawrev-4065	722	37	tax	tax	NOUN
inlawrev-4065	722	38	exemption	exemption	NOUN
inlawrev-4065	722	39	for	for	ADP
inlawrev-4065	722	40	the	the	DET
inlawrev-4065	722	41	2005	2005	NUM
inlawrev-4065	722	42	tax	tax	NOUN
inlawrev-4065	722	43	year	year	NOUN
inlawrev-4065	722	44	.	.	PUNCT
inlawrev-4065	723	1	jamestown	jamestown	PROPN
inlawrev-4065	723	2	's	's	PART
inlawrev-4065	723	3	stated	state	VERB
inlawrev-4065	723	4	purpose	purpose	NOUN
inlawrev-4065	723	5	in	in	ADP
inlawrev-4065	723	6	its	its	PRON
inlawrev-4065	723	7	articles	article	NOUN
inlawrev-4065	723	8	of	of	ADP
inlawrev-4065	723	9	incorporation	incorporation	NOUN
inlawrev-4065	723	10	,	,	PUNCT
inlawrev-4065	723	11	was	be	AUX
inlawrev-4065	723	12	"	"	PUNCT
inlawrev-4065	723	13	[	[	PUNCT
inlawrev-4065	723	14	t]o	t]o	NOUN
inlawrev-4065	723	15	provide	provide	VERB
inlawrev-4065	723	16	housing	housing	NOUN
inlawrev-4065	723	17	on	on	ADP
inlawrev-4065	723	18	a	a	DET
inlawrev-4065	723	19	mutual	mutual	ADJ
inlawrev-4065	723	20	ownership	ownership	NOUN
inlawrev-4065	723	21	basis	basis	NOUN
inlawrev-4065	723	22	,	,	PUNCT
inlawrev-4065	723	23	in	in	ADP
inlawrev-4065	723	24	the	the	DET
inlawrev-4065	723	25	manner	manner	NOUN
inlawrev-4065	723	26	and	and	CCONJ
inlawrev-4065	723	27	for	for	ADP
inlawrev-4065	723	28	the	the	DET
inlawrev-4065	723	29	purpose	purpose	NOUN
inlawrev-4065	723	30	provided	provide	VERB
inlawrev-4065	723	31	in	in	ADP
inlawrev-4065	723	32	section	section	NOUN
inlawrev-4065	723	33	22	22	NUM
inlawrev-4065	723	34	1	1	NUM
inlawrev-4065	723	35	(	(	PUNCT
inlawrev-4065	723	36	d)(3	d)(3	NOUN
inlawrev-4065	723	37	)	)	PUNCT
inlawrev-4065	723	38	of	of	ADP
inlawrev-4065	723	39	title	title	PROPN
inlawrev-4065	723	40	ii	ii	PROPN
inlawrev-4065	723	41	of	of	ADP
inlawrev-4065	723	42	the	the	DET
inlawrev-4065	723	43	national	national	PROPN
inlawrev-4065	723	44	housing	housing	PROPN
inlawrev-4065	723	45	act	act	PROPN
inlawrev-4065	723	46	,	,	PUNCT
inlawrev-4065	723	47	as	as	SCONJ
inlawrev-4065	723	48	amended	amend	VERB
inlawrev-4065	723	49	.	.	PUNCT
inlawrev-4065	723	50	"^^^	"^^^	PUNCT
inlawrev-4065	724	1	under	under	ADP
inlawrev-4065	724	2	section	section	NOUN
inlawrev-4065	724	3	22	22	NUM
inlawrev-4065	724	4	1	1	NUM
inlawrev-4065	724	5	(	(	PUNCT
inlawrev-4065	724	6	d)(3	d)(3	NOUN
inlawrev-4065	724	7	)	)	PUNCT
inlawrev-4065	724	8	,	,	PUNCT
inlawrev-4065	724	9	"	"	PUNCT
inlawrev-4065	724	10	the	the	DET
inlawrev-4065	724	11	federal	federal	ADJ
inlawrev-4065	724	12	government	government	NOUN
inlawrev-4065	724	13	insured	insure	VERB
inlawrev-4065	724	14	and	and	CCONJ
inlawrev-4065	724	15	subsidized	subsidize	VERB
inlawrev-4065	724	16	low	low	ADJ
inlawrev-4065	724	17	-	-	PUNCT
inlawrev-4065	724	18	interest	interest	NOUN
inlawrev-4065	724	19	rate	rate	NOUN
inlawrev-4065	724	20	loans	loan	NOUN
inlawrev-4065	724	21	to	to	ADP
inlawrev-4065	724	22	private	private	ADJ
inlawrev-4065	724	23	developers	developer	NOUN
inlawrev-4065	724	24	in	in	ADP
inlawrev-4065	724	25	order	order	NOUN
inlawrev-4065	724	26	to	to	PART
inlawrev-4065	724	27	promote	promote	VERB
inlawrev-4065	724	28	the	the	DET
inlawrev-4065	724	29	construction	construction	NOUN
inlawrev-4065	724	30	of	of	ADP
inlawrev-4065	724	31	affordable	affordable	ADJ
inlawrev-4065	724	32	housing	housing	NOUN
inlawrev-4065	724	33	for	for	ADP
inlawrev-4065	724	34	low	low	ADJ
inlawrev-4065	724	35	to	to	ADP
inlawrev-4065	724	36	moderate	moderate	ADJ
inlawrev-4065	724	37	-	-	PUNCT
inlawrev-4065	724	38	income	income	NOUN
inlawrev-4065	724	39	families	family	NOUN
inlawrev-4065	724	40	.	.	PUNCT
inlawrev-4065	725	1	"^^^	"^^^	PUNCT
inlawrev-4065	726	1	jamestown	jamestown	PROPN
inlawrev-4065	726	2	used	use	VERB
inlawrev-4065	726	3	this	this	DET
inlawrev-4065	726	4	financing	financing	NOUN
inlawrev-4065	726	5	to	to	PART
inlawrev-4065	726	6	construct	construct	VERB
inlawrev-4065	726	7	a	a	DET
inlawrev-4065	726	8	1	1	NUM
inlawrev-4065	726	9	60	60	NUM
inlawrev-4065	726	10	-	-	PUNCT
inlawrev-4065	726	11	unit	unit	NOUN
inlawrev-4065	726	12	,	,	PUNCT
inlawrev-4065	726	13	multi	multi	ADJ
inlawrev-4065	726	14	-	-	ADJ
inlawrev-4065	726	15	family	family	ADJ
inlawrev-4065	726	16	apartment	apartment	NOUN
inlawrev-4065	726	17	complex	complex	NOUN
inlawrev-4065	726	18	in	in	ADP
inlawrev-4065	726	19	mishawaka	mishawaka	PROPN
inlawrev-4065	726	20	,	,	PUNCT
inlawrev-4065	726	21	indiana	indiana	PROPN
inlawrev-4065	726	22	.	.	PUNCT
inlawrev-4065	727	1	367	367	NUM
inlawrev-4065	727	2	.	.	PUNCT
inlawrev-4065	728	1	matins	matin	NOUN
inlawrev-4065	728	2	.	.	PUNCT
inlawrev-4065	729	1	368	368	NUM
inlawrev-4065	729	2	.	.	PUNCT
inlawrev-4065	729	3	mat	mat	NOUN
inlawrev-4065	729	4	1136	1136	NUM
inlawrev-4065	729	5	.	.	PUNCT
inlawrev-4065	730	1	369	369	NUM
inlawrev-4065	730	2	.	.	PUNCT
inlawrev-4065	731	1	i	i	PRON
inlawrev-4065	731	2	d	d	PROPN
inlawrev-4065	731	3	370	370	NUM
inlawrev-4065	731	4	.	.	PUNCT
inlawrev-4065	731	5	mat	mat	NOUN
inlawrev-4065	731	6	1137	1137	NUM
inlawrev-4065	731	7	.	.	PUNCT
inlawrev-4065	732	1	371	371	NUM
inlawrev-4065	732	2	.	.	PUNCT
inlawrev-4065	733	1	i	i	PRON
inlawrev-4065	733	2	d	d	PROPN
inlawrev-4065	733	3	372	372	NUM
inlawrev-4065	733	4	.	.	PUNCT
inlawrev-4065	734	1	i	i	PROPN
inlawrev-4065	734	2	d	d	PROPN
inlawrev-4065	734	3	373	373	NUM
inlawrev-4065	734	4	.	.	PUNCT
inlawrev-4065	735	1	i	i	PRON
inlawrev-4065	735	2	d	d	PROPN
inlawrev-4065	735	3	374	374	NUM
inlawrev-4065	735	4	.	.	PUNCT
inlawrev-4065	735	5	mat	mat	PROPN
inlawrev-4065	735	6	1138	1138	NUM
inlawrev-4065	735	7	.	.	PUNCT
inlawrev-4065	736	1	375	375	NUM
inlawrev-4065	736	2	.	.	X
inlawrev-4065	736	3	909	909	NUM
inlawrev-4065	736	4	n.e.2d	n.e.2d	NOUN
inlawrev-4065	736	5	1	1	NUM
inlawrev-4065	736	6	138	138	NUM
inlawrev-4065	736	7	(	(	PUNCT
inlawrev-4065	736	8	ind	ind	NOUN
inlawrev-4065	736	9	.	.	PUNCT
inlawrev-4065	737	1	t.c	t.c	PROPN
inlawrev-4065	737	2	.	.	PROPN
inlawrev-4065	737	3	2009	2009	NUM
inlawrev-4065	737	4	)	)	PUNCT
inlawrev-4065	737	5	.	.	PUNCT
inlawrev-4065	738	1	376	376	NUM
inlawrev-4065	738	2	.	.	PUNCT
inlawrev-4065	738	3	mat	mat	NOUN
inlawrev-4065	738	4	1139	1139	NUM
inlawrev-4065	738	5	.	.	PUNCT
inlawrev-4065	739	1	377	377	NUM
inlawrev-4065	739	2	.	.	PUNCT
inlawrev-4065	740	1	i	i	PRON
inlawrev-4065	740	2	d	d	PROPN
inlawrev-4065	740	3	2010	2010	NUM
inlawrev-4065	740	4	]	]	PUNCT
inlawrev-4065	740	5	taxation	taxation	NOUN
inlawrev-4065	740	6	1031	1031	NUM
inlawrev-4065	740	7	in	in	ADP
inlawrev-4065	740	8	exchange	exchange	NOUN
inlawrev-4065	740	9	for	for	ADP
inlawrev-4065	740	10	receiving	receive	VERB
inlawrev-4065	740	11	the	the	DET
inlawrev-4065	740	12	benefits	benefit	NOUN
inlawrev-4065	740	13	of	of	ADP
inlawrev-4065	740	14	this	this	DET
inlawrev-4065	740	15	program	program	NOUN
inlawrev-4065	740	16	,	,	PUNCT
inlawrev-4065	740	17	jamestown	jamestown	PROPN
inlawrev-4065	740	18	agreed	agree	VERB
inlawrev-4065	740	19	to	to	PART
inlawrev-4065	740	20	be	be	AUX
inlawrev-4065	740	21	subject	subject	ADJ
inlawrev-4065	740	22	to	to	ADP
inlawrev-4065	740	23	several	several	ADJ
inlawrev-4065	740	24	restrictions	restriction	NOUN
inlawrev-4065	740	25	,	,	PUNCT
inlawrev-4065	740	26	including	include	VERB
inlawrev-4065	740	27	a	a	DET
inlawrev-4065	740	28	requirement	requirement	NOUN
inlawrev-4065	740	29	that	that	SCONJ
inlawrev-4065	740	30	the	the	DET
inlawrev-4065	740	31	apartments	apartment	NOUN
inlawrev-4065	740	32	be	be	VERB
inlawrev-4065	740	33	available	available	ADJ
inlawrev-4065	740	34	for	for	ADP
inlawrev-4065	740	35	rent	rent	NOUN
inlawrev-4065	740	36	"	"	PUNCT
inlawrev-4065	740	37	only	only	ADV
inlawrev-4065	740	38	to	to	ADP
inlawrev-4065	740	39	those	those	DET
inlawrev-4065	740	40	individuals	individual	NOUN
inlawrev-4065	740	41	whose	whose	DET
inlawrev-4065	740	42	annual	annual	ADJ
inlawrev-4065	740	43	income	income	NOUN
inlawrev-4065	740	44	was	be	AUX
inlawrev-4065	740	45	at	at	ADP
inlawrev-4065	740	46	or	or	CCONJ
inlawrev-4065	740	47	below	below	ADP
inlawrev-4065	740	48	95	95	NUM
inlawrev-4065	740	49	%	%	NOUN
inlawrev-4065	740	50	of	of	ADP
inlawrev-4065	740	51	the	the	DET
inlawrev-4065	740	52	area	area	NOUN
inlawrev-4065	740	53	median	median	ADJ
inlawrev-4065	740	54	income	income	NOUN
inlawrev-4065	740	55	"	"	PUNCT
inlawrev-4065	740	56	as	as	SCONJ
inlawrev-4065	740	57	established	establish	VERB
inlawrev-4065	740	58	by	by	ADP
inlawrev-4065	740	59	the	the	DET
inlawrev-4065	740	60	u.s	u.s	PROPN
inlawrev-4065	740	61	.	.	PROPN
inlawrev-4065	740	62	department	department	PROPN
inlawrev-4065	740	63	ofhousing	ofhouse	VERB
inlawrev-4065	740	64	and	and	CCONJ
inlawrev-4065	740	65	urban	urban	ADJ
inlawrev-4065	740	66	development	development	NOUN
inlawrev-4065	740	67	(	(	PUNCT
inlawrev-4065	740	68	hud).^^^	hud).^^^	PROPN
inlawrev-4065	740	69	jamestown	jamestown	PROPN
inlawrev-4065	740	70	also	also	ADV
inlawrev-4065	740	71	agreed	agree	VERB
inlawrev-4065	740	72	to	to	PART
inlawrev-4065	740	73	charge	charge	VERB
inlawrev-4065	740	74	rents	rent	NOUN
inlawrev-4065	740	75	at	at	ADP
inlawrev-4065	740	76	fixed	fix	VERB
inlawrev-4065	740	77	rates	rate	NOUN
inlawrev-4065	740	78	designed	design	VERB
inlawrev-4065	740	79	to	to	PART
inlawrev-4065	740	80	cover	cover	VERB
inlawrev-4065	740	81	the	the	DET
inlawrev-4065	740	82	property	property	NOUN
inlawrev-4065	740	83	's	's	PART
inlawrev-4065	740	84	operating	operating	NOUN
inlawrev-4065	740	85	costs	cost	NOUN
inlawrev-4065	740	86	and	and	CCONJ
inlawrev-4065	740	87	debt	debt	NOUN
inlawrev-4065	740	88	service	service	NOUN
inlawrev-4065	740	89	only.^^^	only.^^^	PROPN
inlawrev-4065	740	90	in	in	ADP
inlawrev-4065	740	91	april	april	PROPN
inlawrev-4065	740	92	2005	2005	NUM
inlawrev-4065	740	93	,	,	PUNCT
inlawrev-4065	740	94	"	"	PUNCT
inlawrev-4065	740	95	jamestown	jamestown	PROPN
inlawrev-4065	740	96	filed	file	VERB
inlawrev-4065	740	97	two	two	NUM
inlawrev-4065	740	98	applications	application	NOUN
inlawrev-4065	740	99	for	for	ADP
inlawrev-4065	740	100	property	property	NOUN
inlawrev-4065	740	101	tax	tax	NOUN
inlawrev-4065	740	102	exemption	exemption	NOUN
inlawrev-4065	740	103	claiming	claim	VERB
inlawrev-4065	740	104	that	that	SCONJ
inlawrev-4065	740	105	its	its	PRON
inlawrev-4065	740	106	land	land	NOUN
inlawrev-4065	740	107	,	,	PUNCT
inlawrev-4065	740	108	improvements	improvement	NOUN
inlawrev-4065	740	109	,	,	PUNCT
inlawrev-4065	740	110	and	and	CCONJ
inlawrev-4065	740	111	the	the	DET
inlawrev-4065	740	112	personal	personal	ADJ
inlawrev-4065	740	113	property	property	NOUN
inlawrev-4065	740	114	contained	contain	VERB
inlawrev-4065	740	115	therein	therein	ADV
inlawrev-4065	740	116	were	be	AUX
inlawrev-4065	740	117	entitled	entitle	VERB
inlawrev-4065	740	118	to	to	ADP
inlawrev-4065	740	119	the	the	DET
inlawrev-4065	740	120	charitable	charitable	ADJ
inlawrev-4065	740	121	purposes	purpose	NOUN
inlawrev-4065	740	122	exemption	exemption	NOUN
inlawrev-4065	740	123	provided	provide	VERB
inlawrev-4065	740	124	by	by	ADP
inlawrev-4065	740	125	indiana	indiana	PROPN
inlawrev-4065	740	126	code	code	PROPN
inlawrev-4065	740	127	§	§	PROPN
inlawrev-4065	740	128	6	6	NUM
inlawrev-4065	740	129	-	-	SYM
inlawrev-4065	740	130	1.1	1.1	NUM
inlawrev-4065	740	131	-	-	PUNCT
inlawrev-4065	740	132	10	10	NUM
inlawrev-4065	740	133	-	-	SYM
inlawrev-4065	740	134	16."^^^	16."^^^	NUM
inlawrev-4065	740	135	the	the	DET
inlawrev-4065	740	136	ptaboa	ptaboa	NOUN
inlawrev-4065	740	137	denied	deny	VERB
inlawrev-4065	740	138	the	the	DET
inlawrev-4065	740	139	applications	application	NOUN
inlawrev-4065	740	140	.	.	PUNCT
inlawrev-4065	741	1	jamestown	jamestown	PROPN
inlawrev-4065	741	2	timely	timely	ADV
inlawrev-4065	741	3	filed	file	VERB
inlawrev-4065	741	4	an	an	DET
inlawrev-4065	741	5	appeal	appeal	NOUN
inlawrev-4065	741	6	with	with	ADP
inlawrev-4065	741	7	the	the	DET
inlawrev-4065	741	8	indiana	indiana	PROPN
inlawrev-4065	741	9	board.^^	board.^^	PROPN
inlawrev-4065	741	10	'	'	PUNCT
inlawrev-4065	741	11	at	at	ADP
inlawrev-4065	741	12	the	the	DET
inlawrev-4065	741	13	administrative	administrative	ADJ
inlawrev-4065	741	14	hearing	hearing	NOUN
inlawrev-4065	741	15	,	,	PUNCT
inlawrev-4065	741	16	"	"	PUNCT
inlawrev-4065	741	17	jamestown	jamestown	PROPN
inlawrev-4065	741	18	argued	argue	VERB
inlawrev-4065	741	19	that	that	SCONJ
inlawrev-4065	741	20	its	its	PRON
inlawrev-4065	741	21	property	property	NOUN
inlawrev-4065	741	22	was	be	AUX
inlawrev-4065	741	23	entitled	entitle	VERB
inlawrev-4065	741	24	to	to	ADP
inlawrev-4065	741	25	the	the	DET
inlawrev-4065	741	26	exemption	exemption	NOUN
inlawrev-4065	741	27	because	because	SCONJ
inlawrev-4065	741	28	the	the	DET
inlawrev-4065	741	29	provision	provision	NOUN
inlawrev-4065	741	30	of	of	ADP
inlawrev-4065	741	31	'	'	PUNCT
inlawrev-4065	741	32	safe	safe	ADJ
inlawrev-4065	741	33	,	,	PUNCT
inlawrev-4065	741	34	decent	decent	ADJ
inlawrev-4065	741	35	and	and	CCONJ
inlawrev-4065	741	36	affordable	affordable	ADJ
inlawrev-4065	741	37	housing	housing	NOUN
inlawrev-4065	741	38	for	for	ADP
inlawrev-4065	741	39	persons	person	NOUN
inlawrev-4065	741	40	of	of	ADP
inlawrev-4065	741	41	lower	low	ADJ
inlawrev-4065	741	42	income	income	NOUN
inlawrev-4065	741	43	who	who	PRON
inlawrev-4065	741	44	could	could	AUX
inlawrev-4065	741	45	not	not	PART
inlawrev-4065	741	46	otherwise	otherwise	ADV
inlawrev-4065	741	47	afford	afford	VERB
inlawrev-4065	741	48	such	such	ADJ
inlawrev-4065	741	49	housing	housing	NOUN
inlawrev-4065	741	50	'	'	PUNCT
inlawrev-4065	741	51	is	be	AUX
inlawrev-4065	741	52	a	a	DET
inlawrev-4065	741	53	charitable	charitable	ADJ
inlawrev-4065	741	54	purpose	purpose	NOUN
inlawrev-4065	741	55	.	.	PUNCT
inlawrev-4065	742	1	"^^^	"^^^	PUNCT
inlawrev-4065	743	1	in	in	ADP
inlawrev-4065	743	2	support	support	NOUN
inlawrev-4065	743	3	ofits	ofit	NOUN
inlawrev-4065	743	4	position	position	NOUN
inlawrev-4065	743	5	,	,	PUNCT
inlawrev-4065	743	6	jamestown	jamestown	PROPN
inlawrev-4065	743	7	introduced	introduce	VERB
inlawrev-4065	743	8	evidence	evidence	NOUN
inlawrev-4065	743	9	that	that	SCONJ
inlawrev-4065	743	10	the	the	DET
inlawrev-4065	743	11	rent	rent	NOUN
inlawrev-4065	743	12	it	it	PRON
inlawrev-4065	743	13	charged	charge	VERB
inlawrev-4065	743	14	was	be	AUX
inlawrev-4065	743	15	below	below	ADP
inlawrev-4065	743	16	market	market	NOUN
inlawrev-4065	743	17	rents	rent	NOUN
inlawrev-4065	743	18	charged	charge	VERB
inlawrev-4065	743	19	for	for	ADP
inlawrev-4065	743	20	comparable	comparable	ADJ
inlawrev-4065	743	21	units.^^^	units.^^^	NOUN
inlawrev-4065	743	22	the	the	DET
inlawrev-4065	743	23	ibtr	ibtr	VERB
inlawrev-4065	743	24	ultimately	ultimately	ADV
inlawrev-4065	743	25	affirmed	affirm	VERB
inlawrev-4065	743	26	the	the	DET
inlawrev-4065	743	27	ptaboa	ptaboa	NOUN
inlawrev-4065	743	28	's	's	PART
inlawrev-4065	743	29	denial	denial	NOUN
inlawrev-4065	743	30	of	of	ADP
inlawrev-4065	743	31	the	the	DET
inlawrev-4065	743	32	exemption	exemption	NOUN
inlawrev-4065	743	33	finding	find	VERB
inlawrev-4065	743	34	that	that	SCONJ
inlawrev-4065	743	35	"	"	PUNCT
inlawrev-4065	743	36	while	while	SCONJ
inlawrev-4065	743	37	jamestown	jamestown	PROPN
inlawrev-4065	743	38	rented	rent	VERB
inlawrev-4065	743	39	its	its	PRON
inlawrev-4065	743	40	apartments	apartment	NOUN
inlawrev-4065	743	41	to	to	ADP
inlawrev-4065	743	42	low	low	ADJ
inlawrev-4065	743	43	and	and	CCONJ
inlawrev-4065	743	44	moderate	moderate	ADJ
inlawrev-4065	743	45	-	-	PUNCT
inlawrev-4065	743	46	income	income	NOUN
inlawrev-4065	743	47	tenants	tenant	NOUN
inlawrev-4065	743	48	at	at	ADP
inlawrev-4065	743	49	below	below	ADP
inlawrev-4065	743	50	market	market	NOUN
inlawrev-4065	743	51	rents	rent	NOUN
inlawrev-4065	743	52	,	,	PUNCT
inlawrev-4065	743	53	it	it	PRON
inlawrev-4065	743	54	was	be	AUX
inlawrev-4065	743	55	not	not	PART
inlawrev-4065	743	56	because	because	SCONJ
inlawrev-4065	743	57	of	of	ADP
inlawrev-4065	743	58	any	any	DET
inlawrev-4065	743	59	charitable	charitable	ADJ
inlawrev-4065	743	60	purpose	purpose	NOUN
inlawrev-4065	743	61	or	or	CCONJ
inlawrev-4065	743	62	intent	intent	NOUN
inlawrev-4065	743	63	of	of	ADP
inlawrev-4065	743	64	its	its	PRON
inlawrev-4065	743	65	own	own	ADJ
inlawrev-4065	743	66	;	;	PUNCT
inlawrev-4065	743	67	rather	rather	ADV
inlawrev-4065	743	68	,	,	PUNCT
inlawrev-4065	743	69	it	it	PRON
inlawrev-4065	743	70	did	do	VERB
inlawrev-4065	743	71	so	so	ADV
inlawrev-4065	743	72	as	as	ADP
inlawrev-4065	743	73	a	a	DET
inlawrev-4065	743	74	condition	condition	NOUN
inlawrev-4065	743	75	of	of	ADP
inlawrev-4065	743	76	its	its	PRON
inlawrev-4065	743	77	agreement	agreement	NOUN
inlawrev-4065	743	78	with	with	ADP
inlawrev-4065	743	79	the	the	DET
inlawrev-4065	743	80	federal	federal	ADJ
inlawrev-4065	743	81	government	government	NOUN
inlawrev-4065	743	82	.	.	PUNCT
inlawrev-4065	744	1	"	"	PUNCT
inlawrev-4065	744	2	^^"^	^^"^	VERB
inlawrev-4065	744	3	furthermore	furthermore	ADV
inlawrev-4065	744	4	,	,	PUNCT
inlawrev-4065	744	5	the	the	DET
inlawrev-4065	744	6	ibtr	ibtr	VERB
inlawrev-4065	744	7	found	find	VERB
inlawrev-4065	744	8	that	that	SCONJ
inlawrev-4065	744	9	the	the	DET
inlawrev-4065	744	10	mortgage	mortgage	NOUN
inlawrev-4065	744	11	insurance	insurance	NOUN
inlawrev-4065	744	12	/	/	SYM
inlawrev-4065	744	13	interest	interest	NOUN
inlawrev-4065	744	14	subsidy	subsidy	NOUN
inlawrev-4065	744	15	provided	provide	VERB
inlawrev-4065	744	16	to	to	ADP
inlawrev-4065	744	17	jamestown	jamestown	PROPN
inlawrev-4065	744	18	shifted	shift	VERB
inlawrev-4065	744	19	the	the	DET
inlawrev-4065	744	20	financial	financial	ADJ
inlawrev-4065	744	21	burden	burden	NOUN
inlawrev-4065	744	22	of	of	ADP
inlawrev-4065	744	23	providing	provide	VERB
inlawrev-4065	744	24	the	the	DET
inlawrev-4065	744	25	low	low	ADJ
inlawrev-4065	744	26	-	-	PUNCT
inlawrev-4065	744	27	cost	cost	NOUN
inlawrev-4065	744	28	housing	housing	NOUN
inlawrev-4065	744	29	to	to	ADP
inlawrev-4065	744	30	the	the	DET
inlawrev-4065	744	31	federal	federal	ADJ
inlawrev-4065	744	32	government	government	NOUN
inlawrev-4065	744	33	,	,	PUNCT
inlawrev-4065	744	34	and	and	CCONJ
inlawrev-4065	744	35	that	that	SCONJ
inlawrev-4065	744	36	"	"	PUNCT
inlawrev-4065	744	37	jamestown	jamestown	PROPN
inlawrev-4065	744	38	had	have	AUX
inlawrev-4065	744	39	not	not	PART
inlawrev-4065	744	40	relieved	relieve	VERB
inlawrev-4065	744	41	the	the	DET
inlawrev-4065	744	42	government	government	NOUN
inlawrev-4065	744	43	of	of	ADP
inlawrev-4065	744	44	any	any	DET
inlawrev-4065	744	45	burden	burden	NOUN
inlawrev-4065	744	46	sufficient	sufficient	ADJ
inlawrev-4065	744	47	to	to	PART
inlawrev-4065	744	48	shift	shift	VERB
inlawrev-4065	744	49	jamestown	jamestown	PROPN
inlawrev-4065	744	50	's	's	PART
inlawrev-4065	744	51	property	property	NOUN
inlawrev-4065	744	52	tax	tax	NOUN
inlawrev-4065	744	53	liability	liability	NOUN
inlawrev-4065	744	54	to	to	ADP
inlawrev-4065	744	55	the	the	DET
inlawrev-4065	744	56	taxpayers	taxpayer	NOUN
inlawrev-4065	744	57	.	.	PUNCT
inlawrev-4065	745	1	"^^^	"^^^	PUNCT
inlawrev-4065	746	1	jamestown	jamestown	PROPN
inlawrev-4065	746	2	timely	timely	ADV
inlawrev-4065	746	3	filed	file	VERB
inlawrev-4065	746	4	an	an	DET
inlawrev-4065	746	5	appeal	appeal	NOUN
inlawrev-4065	746	6	with	with	ADP
inlawrev-4065	746	7	the	the	DET
inlawrev-4065	746	8	tax	tax	NOUN
inlawrev-4065	746	9	court	court	NOUN
inlawrev-4065	746	10	arguing	argue	VERB
inlawrev-4065	746	11	that	that	SCONJ
inlawrev-4065	746	12	the	the	DET
inlawrev-4065	746	13	ibtr	ibtr	VERB
inlawrev-4065	746	14	erred	err	VERB
inlawrev-4065	746	15	when	when	SCONJ
inlawrev-4065	746	16	it	it	PRON
inlawrev-4065	746	17	determined	determine	VERB
inlawrev-4065	746	18	that	that	SCONJ
inlawrev-4065	746	19	jamestown	jamestown	PROPN
inlawrev-4065	746	20	's	's	PART
inlawrev-4065	746	21	apartment	apartment	NOUN
inlawrev-4065	746	22	complex	complex	NOUN
inlawrev-4065	746	23	did	do	AUX
inlawrev-4065	746	24	not	not	PART
inlawrev-4065	746	25	qualify	qualify	VERB
inlawrev-4065	746	26	for	for	ADP
inlawrev-4065	746	27	the	the	DET
inlawrev-4065	746	28	charitable	charitable	ADJ
inlawrev-4065	746	29	purposes	purpose	NOUN
inlawrev-4065	746	30	exemption	exemption	NOUN
inlawrev-4065	746	31	provided	provide	VERB
inlawrev-4065	746	32	in	in	ADP
inlawrev-4065	746	33	ic6	ic6	NOUN
inlawrev-4065	746	34	-	-	PUNCT
inlawrev-4065	746	35	l	l	NOUN
inlawrev-4065	746	36	1	1	NUM
inlawrev-4065	746	37	-	-	SYM
inlawrev-4065	746	38	10	10	NUM
inlawrev-4065	746	39	-	-	SYM
inlawrev-4065	746	40	16	16	NUM
inlawrev-4065	746	41	.	.	PUNCT
inlawrev-4065	747	1	on	on	ADP
inlawrev-4065	747	2	appeal	appeal	NOUN
inlawrev-4065	747	3	,	,	PUNCT
inlawrev-4065	747	4	jamestown	jamestown	PROPN
inlawrev-4065	747	5	specifically	specifically	ADV
inlawrev-4065	747	6	argued	argue	VERB
inlawrev-4065	747	7	that	that	SCONJ
inlawrev-4065	747	8	it	it	PRON
inlawrev-4065	747	9	had	have	AUX
inlawrev-4065	747	10	met	meet	VERB
inlawrev-4065	747	11	the	the	DET
inlawrev-4065	747	12	twin	twin	ADJ
inlawrev-4065	747	13	burden	burden	NOUN
inlawrev-4065	747	14	of	of	ADP
inlawrev-4065	747	15	proving	prove	VERB
inlawrev-4065	747	16	that	that	SCONJ
inlawrev-4065	747	17	through	through	ADP
inlawrev-4065	747	18	the	the	DET
inlawrev-4065	747	19	property	property	NOUN
inlawrev-4065	747	20	's	's	PART
inlawrev-4065	747	21	use	use	NOUN
inlawrev-4065	747	22	,	,	PUNCT
inlawrev-4065	747	23	there	there	PRON
inlawrev-4065	747	24	was	be	VERB
inlawrev-4065	747	25	evidence	evidence	NOUN
inlawrev-4065	747	26	ofcharitable	ofcharitable	ADJ
inlawrev-4065	747	27	acts	act	NOUN
inlawrev-4065	747	28	and	and	CCONJ
inlawrev-4065	747	29	also	also	ADV
inlawrev-4065	747	30	that	that	SCONJ
inlawrev-4065	747	31	through	through	ADP
inlawrev-4065	747	32	those	those	DET
inlawrev-4065	747	33	charitable	charitable	ADJ
inlawrev-4065	747	34	acts	act	NOUN
inlawrev-4065	747	35	,	,	PUNCT
inlawrev-4065	747	36	a	a	DET
inlawrev-4065	747	37	benefit	benefit	NOUN
inlawrev-4065	747	38	inured	inure	VERB
inlawrev-4065	747	39	to	to	ADP
inlawrev-4065	747	40	the	the	DET
inlawrev-4065	747	41	public	public	ADJ
inlawrev-4065	747	42	sufficient	sufficient	ADJ
inlawrev-4065	747	43	to	to	PART
inlawrev-4065	747	44	justify	justify	VERB
inlawrev-4065	747	45	the	the	DET
inlawrev-4065	747	46	tax	tax	NOUN
inlawrev-4065	747	47	exemption.^^^	exemption.^^^	NOUN
inlawrev-4065	747	48	specifically	specifically	ADV
inlawrev-4065	747	49	,	,	PUNCT
inlawrev-4065	747	50	jamestov	jamestov	PROPN
inlawrev-4065	747	51	/	/	SYM
inlawrev-4065	747	52	n	n	CCONJ
inlawrev-4065	747	53	argued	argue	VERB
inlawrev-4065	747	54	that	that	SCONJ
inlawrev-4065	747	55	by	by	ADP
inlawrev-4065	747	56	providing	provide	VERB
inlawrev-4065	747	57	affordable	affordable	ADJ
inlawrev-4065	747	58	housing	housing	NOUN
inlawrev-4065	747	59	to	to	ADP
inlawrev-4065	747	60	moderate	moderate	ADJ
inlawrev-4065	747	61	and	and	CCONJ
inlawrev-4065	747	62	low	low	ADJ
inlawrev-4065	747	63	-	-	PUNCT
inlawrev-4065	747	64	income	income	NOUN
inlawrev-4065	747	65	individuals	individual	NOUN
inlawrev-4065	747	66	it	it	PRON
inlawrev-4065	747	67	helped	help	VERB
inlawrev-4065	747	68	to	to	PART
inlawrev-4065	747	69	alleviate	alleviate	VERB
inlawrev-4065	747	70	the	the	DET
inlawrev-4065	747	71	housing	housing	NOUN
inlawrev-4065	747	72	shortage	shortage	NOUN
inlawrev-4065	747	73	that	that	PRON
inlawrev-4065	747	74	had	have	AUX
inlawrev-4065	747	75	been	be	AUX
inlawrev-4065	747	76	previously	previously	ADV
inlawrev-4065	747	77	identified	identify	VERB
inlawrev-4065	747	78	by	by	ADP
inlawrev-4065	747	79	the	the	DET
inlawrev-4065	747	80	federal	federal	ADJ
inlawrev-4065	747	81	government	government	NOUN
inlawrev-4065	747	82	,	,	PUNCT
inlawrev-4065	747	83	and	and	CCONJ
inlawrev-4065	747	84	it	it	PRON
inlawrev-4065	747	85	provided	provide	VERB
inlawrev-4065	747	86	this	this	DET
inlawrev-4065	747	87	affordable	affordable	ADJ
inlawrev-4065	747	88	housing	housing	NOUN
inlawrev-4065	747	89	with	with	ADP
inlawrev-4065	747	90	no	no	DET
inlawrev-4065	747	91	expectation	expectation	NOUN
inlawrev-4065	747	92	of	of	ADP
inlawrev-4065	747	93	378	378	NUM
inlawrev-4065	747	94	.	.	PUNCT
inlawrev-4065	748	1	i	i	PRON
inlawrev-4065	748	2	d.	d.	PROPN
inlawrev-4065	748	3	379	379	NUM
inlawrev-4065	748	4	.	.	PUNCT
inlawrev-4065	749	1	mat	mat	VERB
inlawrev-4065	749	2	1139	1139	NUM
inlawrev-4065	749	3	-	-	SYM
inlawrev-4065	749	4	40	40	NUM
inlawrev-4065	749	5	.	.	PUNCT
inlawrev-4065	750	1	380	380	NUM
inlawrev-4065	750	2	.	.	PUNCT
inlawrev-4065	750	3	mat	mat	PROPN
inlawrev-4065	750	4	1140	1140	NUM
inlawrev-4065	750	5	.	.	PUNCT
inlawrev-4065	751	1	381	381	NUM
inlawrev-4065	751	2	.	.	PUNCT
inlawrev-4065	752	1	i	i	PRON
inlawrev-4065	752	2	d.	d.	PROPN
inlawrev-4065	752	3	382	382	NUM
inlawrev-4065	752	4	.	.	PUNCT
inlawrev-4065	753	1	i	i	PRON
inlawrev-4065	753	2	d	d	PROPN
inlawrev-4065	753	3	383	383	NUM
inlawrev-4065	753	4	.	.	PUNCT
inlawrev-4065	754	1	i	i	PRON
inlawrev-4065	754	2	d	d	PROPN
inlawrev-4065	754	3	384	384	NUM
inlawrev-4065	754	4	.	.	PUNCT
inlawrev-4065	755	1	i	i	PROPN
inlawrev-4065	755	2	d	d	PROPN
inlawrev-4065	755	3	385	385	NUM
inlawrev-4065	755	4	.	.	PUNCT
inlawrev-4065	756	1	i	i	PRON
inlawrev-4065	756	2	d	d	PROPN
inlawrev-4065	756	3	386	386	NUM
inlawrev-4065	756	4	.	.	PUNCT
inlawrev-4065	756	5	mat	mat	NOUN
inlawrev-4065	756	6	1141	1141	NUM
inlawrev-4065	756	7	.	.	PUNCT
inlawrev-4065	757	1	1032	1032	NUM
inlawrev-4065	757	2	indiana	indiana	PROPN
inlawrev-4065	757	3	law	law	PROPN
inlawrev-4065	757	4	review	review	NOUN
inlawrev-4065	757	5	[	[	X
inlawrev-4065	757	6	vol	vol	NOUN
inlawrev-4065	757	7	.	.	PUNCT
inlawrev-4065	757	8	43:999	43:999	NOUN
inlawrev-4065	757	9	financial	financial	ADJ
inlawrev-4065	757	10	gain	gain	NOUN
inlawrev-4065	757	11	and	and	CCONJ
inlawrev-4065	757	12	in	in	ADP
inlawrev-4065	757	13	compliance	compliance	NOUN
inlawrev-4065	757	14	with	with	ADP
inlawrev-4065	757	15	the	the	DET
inlawrev-4065	757	16	numerous	numerous	ADJ
inlawrev-4065	757	17	regulations	regulation	NOUN
inlawrev-4065	757	18	prescribed	prescribe	VERB
inlawrev-4065	757	19	by	by	ADP
inlawrev-4065	757	20	hud.^^^	hud.^^^	PROPN
inlawrev-4065	757	21	the	the	DET
inlawrev-4065	757	22	court	court	NOUN
inlawrev-4065	757	23	found	find	VERB
inlawrev-4065	757	24	that	that	SCONJ
inlawrev-4065	757	25	the	the	DET
inlawrev-4065	757	26	issue	issue	NOUN
inlawrev-4065	757	27	of"whether	of"whether	ADJ
inlawrev-4065	757	28	housing	housing	NOUN
inlawrev-4065	757	29	,	,	PUNCT
inlawrev-4065	757	30	owned	own	VERB
inlawrev-4065	757	31	by	by	ADP
inlawrev-4065	757	32	a	a	DET
inlawrev-4065	757	33	not	not	PART
inlawrev-4065	757	34	-	-	PUNCT
inlawrev-4065	757	35	forprofit	forprofit	NOUN
inlawrev-4065	757	36	corporation	corporation	NOUN
inlawrev-4065	757	37	who	who	PRON
inlawrev-4065	757	38	receives	receive	VERB
inlawrev-4065	757	39	governmental	governmental	ADJ
inlawrev-4065	757	40	subsidies	subsidy	NOUN
inlawrev-4065	757	41	so	so	SCONJ
inlawrev-4065	757	42	that	that	SCONJ
inlawrev-4065	757	43	it	it	PRON
inlawrev-4065	757	44	may	may	AUX
inlawrev-4065	757	45	rent	rent	VERB
inlawrev-4065	757	46	to	to	ADP
inlawrev-4065	757	47	moderate	moderate	VERB
inlawrev-4065	757	48	/	/	SYM
inlawrev-4065	757	49	low	low	ADJ
inlawrev-4065	757	50	-	-	PUNCT
inlawrev-4065	757	51	income	income	NOUN
inlawrev-4065	757	52	individuals	individual	NOUN
inlawrev-4065	757	53	at	at	ADP
inlawrev-4065	757	54	below	below	ADP
inlawrev-4065	757	55	market	market	NOUN
inlawrev-4065	757	56	rates	rate	NOUN
inlawrev-4065	757	57	,	,	PUNCT
inlawrev-4065	757	58	is	be	AUX
inlawrev-4065	757	59	property	property	NOUN
inlawrev-4065	757	60	used	use	VERB
inlawrev-4065	757	61	for	for	ADP
inlawrev-4065	757	62	a	a	DET
inlawrev-4065	757	63	charitable	charitable	ADJ
inlawrev-4065	757	64	purpose—[was	purpose—[was	PROPN
inlawrev-4065	757	65	]	]	X
inlawrev-4065	757	66	one	one	NUM
inlawrev-4065	757	67	of	of	ADP
inlawrev-4065	757	68	first	first	ADJ
inlawrev-4065	757	69	impression	impression	NOUN
inlawrev-4065	757	70	in	in	ADP
inlawrev-4065	757	71	this	this	DET
inlawrev-4065	757	72	state	state	NOUN
inlawrev-4065	757	73	.	.	PUNCT
inlawrev-4065	757	74	"^^^	"^^^	PUNCT
inlawrev-4065	758	1	the	the	DET
inlawrev-4065	758	2	court	court	NOUN
inlawrev-4065	758	3	found	find	VERB
inlawrev-4065	758	4	that	that	SCONJ
inlawrev-4065	758	5	the	the	DET
inlawrev-4065	758	6	holding	holding	NOUN
inlawrev-4065	758	7	in	in	ADP
inlawrev-4065	758	8	mountain	mountain	NOUN
inlawrev-4065	758	9	view	view	NOUN
inlawrev-4065	758	10	homes	home	NOUN
inlawrev-4065	758	11	,	,	PUNCT
inlawrev-4065	758	12	inc	inc	PROPN
inlawrev-4065	758	13	.	.	PROPN
inlawrev-4065	759	1	v.	v.	ADP
inlawrev-4065	759	2	state	state	PROPN
inlawrev-4065	759	3	tax	tax	PROPN
inlawrev-4065	759	4	commission^^^	commission^^^	PROPN
inlawrev-4065	760	1	was	be	AUX
inlawrev-4065	760	2	particularly	particularly	ADV
inlawrev-4065	760	3	instructive	instructive	ADJ
inlawrev-4065	760	4	and	and	CCONJ
inlawrev-4065	760	5	persuasive	persuasive	ADJ
inlawrev-4065	760	6	because	because	SCONJ
inlawrev-4065	760	7	it	it	PRON
inlawrev-4065	760	8	was	be	AUX
inlawrev-4065	760	9	based	base	VERB
inlawrev-4065	760	10	on	on	ADP
inlawrev-4065	760	11	a	a	DET
inlawrev-4065	760	12	factual	factual	ADJ
inlawrev-4065	760	13	situation	situation	NOUN
inlawrev-4065	760	14	and	and	CCONJ
inlawrev-4065	760	15	exemption	exemption	NOUN
inlawrev-4065	760	16	provision	provision	NOUN
inlawrev-4065	760	17	similar	similar	ADJ
inlawrev-4065	760	18	to	to	ADP
inlawrev-4065	760	19	the	the	DET
inlawrev-4065	760	20	issues	issue	NOUN
inlawrev-4065	760	21	identified	identify	VERB
inlawrev-4065	760	22	in	in	ADP
inlawrev-4065	760	23	this	this	DET
inlawrev-4065	760	24	case.^^^	case.^^^	PROPN
inlawrev-4065	760	25	in	in	ADP
inlawrev-4065	760	26	mountain	mountain	NOUN
inlawrev-4065	760	27	view	view	NOUN
inlawrev-4065	760	28	homes	home	NOUN
inlawrev-4065	760	29	,	,	PUNCT
inlawrev-4065	760	30	the	the	DET
inlawrev-4065	760	31	supreme	supreme	PROPN
inlawrev-4065	760	32	court	court	PROPN
inlawrev-4065	760	33	of	of	ADP
inlawrev-4065	760	34	new	new	PROPN
inlawrev-4065	760	35	mexico	mexico	PROPN
inlawrev-4065	760	36	was	be	AUX
inlawrev-4065	760	37	called	call	VERB
inlawrev-4065	760	38	upon	upon	SCONJ
inlawrev-4065	760	39	to	to	PART
inlawrev-4065	760	40	decide	decide	VERB
inlawrev-4065	760	41	whether	whether	SCONJ
inlawrev-4065	760	42	or	or	CCONJ
inlawrev-4065	760	43	not	not	PART
inlawrev-4065	760	44	property	property	NOUN
inlawrev-4065	760	45	,	,	PUNCT
inlawrev-4065	760	46	used	use	VERB
inlawrev-4065	760	47	by	by	ADP
inlawrev-4065	760	48	a	a	DET
inlawrev-4065	760	49	nonprofit	nonprofit	ADJ
inlawrev-4065	760	50	corporation	corporation	NOUN
inlawrev-4065	760	51	to	to	PART
inlawrev-4065	760	52	provide	provide	VERB
inlawrev-4065	760	53	low	low	ADJ
inlawrev-4065	760	54	rent	rent	NOUN
inlawrev-4065	760	55	apartments	apartment	NOUN
inlawrev-4065	760	56	to	to	ADP
inlawrev-4065	760	57	low	low	ADJ
inlawrev-4065	760	58	-	-	PUNCT
inlawrev-4065	760	59	income	income	NOUN
inlawrev-4065	760	60	families	family	NOUN
inlawrev-4065	760	61	,	,	PUNCT
inlawrev-4065	760	62	was	be	AUX
inlawrev-4065	760	63	used	use	VERB
inlawrev-4065	760	64	for	for	ADP
inlawrev-4065	760	65	charitable	charitable	ADJ
inlawrev-4065	760	66	purposes.^^	purposes.^^	NOUN
inlawrev-4065	760	67	'	'	PUNCT
inlawrev-4065	760	68	in	in	ADP
inlawrev-4065	760	69	holding	hold	VERB
inlawrev-4065	760	70	that	that	SCONJ
inlawrev-4065	760	71	the	the	DET
inlawrev-4065	760	72	apartments	apartment	NOUN
inlawrev-4065	760	73	were	be	AUX
inlawrev-4065	760	74	not	not	PART
inlawrev-4065	760	75	eligible	eligible	ADJ
inlawrev-4065	760	76	for	for	ADP
inlawrev-4065	760	77	new	new	PROPN
inlawrev-4065	760	78	mexico	mexico	PROPN
inlawrev-4065	760	79	's	's	PART
inlawrev-4065	760	80	charitable	charitable	ADJ
inlawrev-4065	760	81	purposes	purpose	NOUN
inlawrev-4065	760	82	exemption	exemption	NOUN
inlawrev-4065	760	83	,	,	PUNCT
inlawrev-4065	760	84	the	the	DET
inlawrev-4065	760	85	supreme	supreme	PROPN
inlawrev-4065	760	86	court	court	PROPN
inlawrev-4065	760	87	ofnew	ofnew	PROPN
inlawrev-4065	760	88	mexico	mexico	PROPN
inlawrev-4065	760	89	reasoned	reason	VERB
inlawrev-4065	760	90	that	that	SCONJ
inlawrev-4065	760	91	although	although	SCONJ
inlawrev-4065	760	92	the	the	DET
inlawrev-4065	760	93	activity	activity	NOUN
inlawrev-4065	760	94	was	be	AUX
inlawrev-4065	760	95	not	not	PART
inlawrev-4065	760	96	undertaken	undertake	VERB
inlawrev-4065	760	97	for	for	ADP
inlawrev-4065	760	98	profit	profit	NOUN
inlawrev-4065	760	99	and	and	CCONJ
inlawrev-4065	760	100	had	have	VERB
inlawrev-4065	760	101	beneficial	beneficial	ADJ
inlawrev-4065	760	102	aspects	aspect	NOUN
inlawrev-4065	760	103	,	,	PUNCT
inlawrev-4065	760	104	the	the	DET
inlawrev-4065	760	105	property	property	NOUN
inlawrev-4065	760	106	used	use	VERB
inlawrev-4065	760	107	in	in	ADP
inlawrev-4065	760	108	an	an	DET
inlawrev-4065	760	109	operation	operation	NOUN
inlawrev-4065	760	110	such	such	ADJ
inlawrev-4065	760	111	as	as	ADP
inlawrev-4065	760	112	low	low	ADJ
inlawrev-4065	760	113	-	-	PUNCT
inlawrev-4065	760	114	income	income	NOUN
inlawrev-4065	760	115	housing	housing	NOUN
inlawrev-4065	760	116	would	would	AUX
inlawrev-4065	760	117	not	not	PART
inlawrev-4065	760	118	have	have	AUX
inlawrev-4065	760	119	been	be	AUX
inlawrev-4065	760	120	considered	consider	VERB
inlawrev-4065	760	121	charitable	charitable	ADJ
inlawrev-4065	760	122	when	when	SCONJ
inlawrev-4065	760	123	the	the	DET
inlawrev-4065	760	124	new	new	PROPN
inlawrev-4065	760	125	mexico	mexico	PROPN
inlawrev-4065	760	126	constitution	constitution	NOUN
inlawrev-4065	760	127	was	be	AUX
inlawrev-4065	760	128	adopted.^^^	adopted.^^^	VERB
inlawrev-4065	760	129	the	the	DET
inlawrev-4065	760	130	supreme	supreme	PROPN
inlawrev-4065	760	131	court	court	PROPN
inlawrev-4065	760	132	ofnew	ofnew	PROPN
inlawrev-4065	760	133	mexico	mexico	PROPN
inlawrev-4065	760	134	further	far	ADV
inlawrev-4065	760	135	reasoned	reason	VERB
inlawrev-4065	760	136	that	that	SCONJ
inlawrev-4065	760	137	the	the	DET
inlawrev-4065	760	138	tenants	tenant	NOUN
inlawrev-4065	760	139	were	be	AUX
inlawrev-4065	760	140	"	"	PUNCT
inlawrev-4065	760	141	required	require	VERB
inlawrev-4065	760	142	to	to	PART
inlawrev-4065	760	143	pay	pay	VERB
inlawrev-4065	760	144	for	for	ADP
inlawrev-4065	760	145	the	the	DET
inlawrev-4065	760	146	premises	premise	NOUN
inlawrev-4065	760	147	occupied	occupy	VERB
inlawrev-4065	760	148	by	by	ADP
inlawrev-4065	760	149	them	they	PRON
inlawrev-4065	760	150	with	with	ADP
inlawrev-4065	760	151	the	the	DET
inlawrev-4065	760	152	rentals	rental	NOUN
inlawrev-4065	760	153	being	be	AUX
inlawrev-4065	760	154	fixed	fix	VERB
inlawrev-4065	760	155	so	so	SCONJ
inlawrev-4065	760	156	as	as	SCONJ
inlawrev-4065	760	157	to	to	PART
inlawrev-4065	760	158	return	return	VERB
inlawrev-4065	760	159	the	the	DET
inlawrev-4065	760	160	amount	amount	NOUN
inlawrev-4065	760	161	estimated	estimate	VERB
inlawrev-4065	760	162	as	as	ADP
inlawrev-4065	760	163	being	be	AUX
inlawrev-4065	760	164	necessary	necessary	ADJ
inlawrev-4065	760	165	to	to	PART
inlawrev-4065	760	166	pay	pay	VERB
inlawrev-4065	760	167	out	out	ADP
inlawrev-4065	760	168	the	the	DET
inlawrev-4065	760	169	project	project	NOUN
inlawrev-4065	760	170	.	.	PUNCT
inlawrev-4065	760	171	"^^^	"^^^	PUNCT
inlawrev-4065	761	1	the	the	DET
inlawrev-4065	761	2	supreme	supreme	PROPN
inlawrev-4065	761	3	court	court	PROPN
inlawrev-4065	761	4	ofnew	ofnew	PROPN
inlawrev-4065	761	5	mexico	mexico	PROPN
inlawrev-4065	761	6	found	find	VERB
inlawrev-4065	761	7	no	no	DET
inlawrev-4065	761	8	evidence	evidence	NOUN
inlawrev-4065	761	9	that	that	SCONJ
inlawrev-4065	761	10	the	the	DET
inlawrev-4065	761	11	public	public	NOUN
inlawrev-4065	761	12	was	be	AUX
inlawrev-4065	761	13	relieved	relieve	VERB
inlawrev-4065	761	14	of	of	ADP
inlawrev-4065	761	15	any	any	DET
inlawrev-4065	761	16	expense	expense	NOUN
inlawrev-4065	761	17	in	in	ADP
inlawrev-4065	761	18	comparison	comparison	NOUN
inlawrev-4065	761	19	with	with	ADP
inlawrev-4065	761	20	the	the	DET
inlawrev-4065	761	21	loss	loss	NOUN
inlawrev-4065	761	22	of	of	ADP
inlawrev-4065	761	23	tax	tax	NOUN
inlawrev-4065	761	24	revenue.^^^	revenue.^^^	VERB
inlawrev-4065	761	25	the	the	DET
inlawrev-4065	761	26	tax	tax	NOUN
inlawrev-4065	761	27	court	court	NOUN
inlawrev-4065	761	28	adopted	adopt	VERB
inlawrev-4065	761	29	as	as	ADP
inlawrev-4065	761	30	its	its	PRON
inlawrev-4065	761	31	own	own	ADJ
inlawrev-4065	761	32	,	,	PUNCT
inlawrev-4065	761	33	the	the	DET
inlawrev-4065	761	34	reasoning	reasoning	NOUN
inlawrev-4065	761	35	provided	provide	VERB
inlawrev-4065	761	36	in	in	ADP
inlawrev-4065	761	37	the	the	DET
inlawrev-4065	761	38	new	new	PROPN
inlawrev-4065	761	39	mexico	mexico	PROPN
inlawrev-4065	761	40	case	case	NOUN
inlawrev-4065	761	41	.	.	PUNCT
inlawrev-4065	762	1	the	the	DET
inlawrev-4065	762	2	court	court	NOUN
inlawrev-4065	762	3	found	find	VERB
inlawrev-4065	762	4	that	that	SCONJ
inlawrev-4065	762	5	the	the	DET
inlawrev-4065	762	6	administrative	administrative	ADJ
inlawrev-4065	762	7	record	record	NOUN
inlawrev-4065	762	8	in	in	ADP
inlawrev-4065	762	9	this	this	DET
inlawrev-4065	762	10	case	case	NOUN
inlawrev-4065	762	11	revealed	reveal	VERB
inlawrev-4065	762	12	that	that	SCONJ
inlawrev-4065	762	13	jamestown	jamestown	PROPN
inlawrev-4065	762	14	rented	rent	VERB
inlawrev-4065	762	15	"	"	PUNCT
inlawrev-4065	762	16	its	its	PRON
inlawrev-4065	762	17	apartments	apartment	NOUN
inlawrev-4065	762	18	to	to	PART
inlawrev-4065	762	19	moderate	moderate	ADJ
inlawrev-4065	762	20	and	and	CCONJ
inlawrev-4065	762	21	low	low	ADJ
inlawrev-4065	762	22	-	-	PUNCT
inlawrev-4065	762	23	income	income	NOUN
inlawrev-4065	762	24	individuals	individual	NOUN
inlawrev-4065	762	25	for	for	ADP
inlawrev-4065	762	26	below	below	ADP
inlawrev-4065	762	27	market	market	NOUN
inlawrev-4065	762	28	rates	rate	NOUN
inlawrev-4065	762	29	.	.	PUNCT
inlawrev-4065	763	1	"^^^	"^^^	PUNCT
inlawrev-4065	764	1	but	but	CCONJ
inlawrev-4065	764	2	the	the	DET
inlawrev-4065	764	3	court	court	NOUN
inlawrev-4065	764	4	found	find	VERB
inlawrev-4065	764	5	no	no	DET
inlawrev-4065	764	6	evidence	evidence	NOUN
inlawrev-4065	764	7	"	"	PUNCT
inlawrev-4065	764	8	indicating	indicate	VERB
inlawrev-4065	764	9	that	that	SCONJ
inlawrev-4065	764	10	jamestown	jamestown	PROPN
inlawrev-4065	764	11	's	's	PART
inlawrev-4065	764	12	tenants	tenant	NOUN
inlawrev-4065	764	13	[	[	X
inlawrev-4065	764	14	were	be	AUX
inlawrev-4065	764	15	]	]	PUNCT
inlawrev-4065	764	16	permitted	permit	VERB
inlawrev-4065	764	17	to	to	PART
inlawrev-4065	764	18	occupy	occupy	VERB
inlawrev-4065	764	19	their	their	PRON
inlawrev-4065	764	20	apartments	apartment	NOUN
inlawrev-4065	764	21	when	when	SCONJ
inlawrev-4065	764	22	they	they	PRON
inlawrev-4065	764	23	[	[	X
inlawrev-4065	764	24	were	be	AUX
inlawrev-4065	764	25	]	]	X
inlawrev-4065	764	26	unable	unable	ADJ
inlawrev-4065	764	27	to	to	PART
inlawrev-4065	764	28	pay	pay	VERB
inlawrev-4065	764	29	their	their	PRON
inlawrev-4065	764	30	rent	rent	NOUN
inlawrev-4065	764	31	.	.	PUNCT
inlawrev-4065	764	32	"^^^	"^^^	PUNCT
inlawrev-4065	765	1	finally	finally	ADV
inlawrev-4065	765	2	,	,	PUNCT
inlawrev-4065	765	3	the	the	DET
inlawrev-4065	765	4	court	court	NOUN
inlawrev-4065	765	5	found	find	VERB
inlawrev-4065	765	6	no	no	DET
inlawrev-4065	765	7	evidence	evidence	NOUN
inlawrev-4065	765	8	"	"	PUNCT
inlawrev-4065	765	9	that	that	PRON
inlawrev-4065	765	10	jamestown	jamestown	PROPN
inlawrev-4065	765	11	ha[d	ha[d	PROPN
inlawrev-4065	765	12	]	]	PUNCT
inlawrev-4065	765	13	lessened	lessen	VERB
inlawrev-4065	765	14	the	the	DET
inlawrev-4065	765	15	burden	burden	NOUN
inlawrev-4065	765	16	of	of	ADP
inlawrev-4065	765	17	government	government	NOUN
inlawrev-4065	765	18	in	in	ADP
inlawrev-4065	765	19	meeting	meet	VERB
inlawrev-4065	765	20	the	the	DET
inlawrev-4065	765	21	need	need	NOUN
inlawrev-4065	765	22	for	for	ADP
inlawrev-4065	765	23	affordable	affordable	ADJ
inlawrev-4065	765	24	housing	housing	NOUN
inlawrev-4065	765	25	"	"	PUNCT
inlawrev-4065	765	26	because	because	SCONJ
inlawrev-4065	765	27	the	the	DET
inlawrev-4065	765	28	government	government	NOUN
inlawrev-4065	765	29	essentially	essentially	ADV
inlawrev-4065	765	30	bore	bear	VERB
inlawrev-4065	765	31	the	the	DET
inlawrev-4065	765	32	risk	risk	NOUN
inlawrev-4065	765	33	through	through	ADP
inlawrev-4065	765	34	its	its	PRON
inlawrev-4065	765	35	mortgage	mortgage	NOUN
inlawrev-4065	765	36	insurance	insurance	NOUN
inlawrev-4065	765	37	and	and	CCONJ
inlawrev-4065	765	38	interest	interest	NOUN
inlawrev-4065	765	39	subsidy.^^^	subsidy.^^^	PROPN
inlawrev-4065	765	40	based	base	VERB
inlawrev-4065	765	41	on	on	ADP
inlawrev-4065	765	42	this	this	DET
inlawrev-4065	765	43	reasoning	reasoning	NOUN
inlawrev-4065	765	44	,	,	PUNCT
inlawrev-4065	765	45	the	the	DET
inlawrev-4065	765	46	court	court	NOUN
inlawrev-4065	765	47	upheld	uphold	VERB
inlawrev-4065	765	48	the	the	DET
inlawrev-4065	765	49	holding	holding	NOUN
inlawrev-4065	765	50	of	of	ADP
inlawrev-4065	765	51	the	the	DET
inlawrev-4065	765	52	ibtr	ibtr	ADJ
inlawrev-4065	765	53	.	.	PUNCT
inlawrev-4065	766	1	14	14	NUM
inlawrev-4065	766	2	.	.	PUNCT
inlawrev-4065	767	1	moffett	moffett	PROPN
inlawrev-4065	767	2	v.	v.	ADP
inlawrev-4065	767	3	department	department	PROPN
inlawrev-4065	767	4	of	of	ADP
inlawrev-4065	767	5	local	local	ADJ
inlawrev-4065	767	6	government	government	NOUN
inlawrev-4065	767	7	finance.^^^—george	finance.^^^—george	PROPN
inlawrev-4065	767	8	m.	m.	NOUN
inlawrev-4065	767	9	moffett	moffett	PROPN
inlawrev-4065	767	10	(	(	PUNCT
inlawrev-4065	767	11	"	"	PUNCT
inlawrev-4065	767	12	moffett	moffett	PROPN
inlawrev-4065	767	13	"	"	PUNCT
inlawrev-4065	767	14	)	)	PUNCT
inlawrev-4065	767	15	challenged	challenge	VERB
inlawrev-4065	767	16	the	the	DET
inlawrev-4065	767	17	final	final	ADJ
inlawrev-4065	767	18	determination	determination	NOUN
inlawrev-4065	767	19	of	of	ADP
inlawrev-4065	767	20	the	the	DET
inlawrev-4065	767	21	dlgf	dlgf	NOUN
inlawrev-4065	767	22	regarding	regard	VERB
inlawrev-4065	767	23	387	387	NUM
inlawrev-4065	767	24	.	.	PUNCT
inlawrev-4065	767	25	mat	mat	PROPN
inlawrev-4065	767	26	1142	1142	NUM
inlawrev-4065	767	27	.	.	PUNCT
inlawrev-4065	768	1	388	388	NUM
inlawrev-4065	768	2	.	.	PUNCT
inlawrev-4065	769	1	i	i	PRON
inlawrev-4065	769	2	d	d	PROPN
inlawrev-4065	769	3	389	389	NUM
inlawrev-4065	769	4	.	.	PUNCT
inlawrev-4065	770	1	427p,2dl3(n.m	427p,2dl3(n.m	NUM
inlawrev-4065	770	2	.	.	NOUN
inlawrev-4065	770	3	1967	1967	NUM
inlawrev-4065	770	4	)	)	PUNCT
inlawrev-4065	770	5	.	.	PUNCT
inlawrev-4065	771	1	390	390	NUM
inlawrev-4065	771	2	.	.	PUNCT
inlawrev-4065	771	3	jamestown	jamestown	PROPN
inlawrev-4065	771	4	homes	home	NOUN
inlawrev-4065	771	5	,	,	PUNCT
inlawrev-4065	771	6	909	909	NUM
inlawrev-4065	771	7	n.e.2d	n.e.2d	NOUN
inlawrev-4065	771	8	at	at	ADP
inlawrev-4065	771	9	1	1	NUM
inlawrev-4065	771	10	142	142	NUM
inlawrev-4065	771	11	-	-	SYM
inlawrev-4065	771	12	43	43	NUM
inlawrev-4065	771	13	.	.	PUNCT
inlawrev-4065	772	1	39	39	NUM
inlawrev-4065	772	2	1	1	NUM
inlawrev-4065	772	3	.	.	PUNCT
inlawrev-4065	773	1	mountain	mountain	NOUN
inlawrev-4065	773	2	view	view	NOUN
inlawrev-4065	773	3	homes	home	NOUN
inlawrev-4065	773	4	,	,	PUNCT
inlawrev-4065	773	5	all	all	PRON
inlawrev-4065	773	6	p.2d	p.2d	PUNCT
inlawrev-4065	773	7	at	at	ADP
inlawrev-4065	773	8	1	1	NUM
inlawrev-4065	773	9	7	7	NUM
inlawrev-4065	773	10	.	.	PUNCT
inlawrev-4065	773	11	392	392	NUM
inlawrev-4065	773	12	.	.	PUNCT
inlawrev-4065	774	1	i	i	PRON
inlawrev-4065	774	2	d.	d.	PROPN
inlawrev-4065	774	3	at	at	ADP
inlawrev-4065	774	4	16	16	NUM
inlawrev-4065	774	5	.	.	PUNCT
inlawrev-4065	775	1	393	393	NUM
inlawrev-4065	775	2	.	.	PUNCT
inlawrev-4065	776	1	i	i	PRON
inlawrev-4065	776	2	d	d	PROPN
inlawrev-4065	776	3	at	at	ADP
inlawrev-4065	776	4	17	17	NUM
inlawrev-4065	776	5	.	.	PUNCT
inlawrev-4065	776	6	394	394	NUM
inlawrev-4065	776	7	.	.	PUNCT
inlawrev-4065	777	1	i	i	PROPN
inlawrev-4065	777	2	d	d	PROPN
inlawrev-4065	777	3	395	395	NUM
inlawrev-4065	777	4	.	.	PUNCT
inlawrev-4065	778	1	jamestown	jamestown	PROPN
inlawrev-4065	778	2	homes	home	NOUN
inlawrev-4065	778	3	,	,	PUNCT
inlawrev-4065	778	4	909	909	NUM
inlawrev-4065	778	5	n.e.2d	n.e.2d	NOUN
inlawrev-4065	778	6	at	at	ADP
inlawrev-4065	778	7	1	1	NUM
inlawrev-4065	778	8	141	141	NUM
inlawrev-4065	778	9	.	.	PUNCT
inlawrev-4065	779	1	396	396	NUM
inlawrev-4065	779	2	.	.	PUNCT
inlawrev-4065	779	3	mat	mat	NOUN
inlawrev-4065	779	4	1144	1144	NUM
inlawrev-4065	779	5	.	.	PUNCT
inlawrev-4065	780	1	397	397	NUM
inlawrev-4065	780	2	.	.	PUNCT
inlawrev-4065	781	1	i	i	PRON
inlawrev-4065	781	2	d	d	PROPN
inlawrev-4065	781	3	398	398	NUM
inlawrev-4065	781	4	.	.	PUNCT
inlawrev-4065	782	1	no	no	INTJ
inlawrev-4065	782	2	.	.	NOUN
inlawrev-4065	782	3	49t10	49t10	NUM
inlawrev-4065	782	4	-	-	PUNCT
inlawrev-4065	782	5	0810	0810	NUM
inlawrev-4065	782	6	-	-	PUNCT
inlawrev-4065	782	7	ta-58	ta-58	DET
inlawrev-4065	782	8	,	,	PUNCT
inlawrev-4065	782	9	2009	2009	NUM
inlawrev-4065	782	10	wl	wl	NOUN
inlawrev-4065	782	11	4884334	4884334	NUM
inlawrev-4065	782	12	(	(	PUNCT
inlawrev-4065	782	13	ind	ind	NOUN
inlawrev-4065	782	14	.	.	PUNCT
inlawrev-4065	783	1	t.c	t.c	PROPN
inlawrev-4065	783	2	.	.	PROPN
inlawrev-4065	783	3	aug	aug	PROPN
inlawrev-4065	783	4	.	.	PROPN
inlawrev-4065	783	5	19	19	NUM
inlawrev-4065	783	6	,	,	PUNCT
inlawrev-4065	783	7	2009	2009	NUM
inlawrev-4065	783	8	)	)	PUNCT
inlawrev-4065	783	9	.	.	PUNCT
inlawrev-4065	784	1	2010	2010	NUM
inlawrev-4065	784	2	]	]	PUNCT
inlawrev-4065	784	3	taxation	taxation	NOUN
inlawrev-4065	784	4	1033	1033	NUM
inlawrev-4065	784	5	the	the	DET
inlawrev-4065	784	6	granting	grant	VERB
inlawrev-4065	784	7	ofmodified	ofmodifie	VERB
inlawrev-4065	784	8	approval	approval	NOUN
inlawrev-4065	784	9	ofthe	ofthe	NOUN
inlawrev-4065	784	10	proposed	propose	VERB
inlawrev-4065	784	11	lease	lease	NOUN
inlawrev-4065	784	12	rental	rental	NOUN
inlawrev-4065	784	13	agreement	agreement	NOUN
inlawrev-4065	784	14	between	between	ADP
inlawrev-4065	784	15	the	the	DET
inlawrev-4065	784	16	union	union	NOUN
inlawrev-4065	784	17	-	-	PUNCT
inlawrev-4065	784	18	north	north	NOUN
inlawrev-4065	784	19	united	united	PROPN
inlawrev-4065	784	20	school	school	PROPN
inlawrev-4065	784	21	corporation	corporation	NOUN
inlawrev-4065	784	22	and	and	CCONJ
inlawrev-4065	784	23	the	the	DET
inlawrev-4065	784	24	union	union	NOUN
inlawrev-4065	784	25	-	-	PUNCT
inlawrev-4065	784	26	north	north	NOUN
inlawrev-4065	784	27	united	united	PROPN
inlawrev-4065	784	28	school	school	PROPN
inlawrev-4065	784	29	building	building	PROPN
inlawrev-4065	784	30	corporation	corporation	NOUN
inlawrev-4065	784	31	.	.	PUNCT
inlawrev-4065	785	1	the	the	DET
inlawrev-4065	785	2	school	school	NOUN
inlawrev-4065	785	3	corporation	corporation	NOUN
inlawrev-4065	785	4	served	serve	VERB
inlawrev-4065	785	5	a	a	DET
inlawrev-4065	785	6	district	district	NOUN
inlawrev-4065	785	7	in	in	ADP
inlawrev-4065	785	8	north	north	PROPN
inlawrev-4065	785	9	central	central	PROPN
inlawrev-4065	785	10	indiana	indiana	PROPN
inlawrev-4065	785	11	which	which	PRON
inlawrev-4065	785	12	encompasses	encompass	VERB
inlawrev-4065	785	13	a	a	DET
inlawrev-4065	785	14	portion	portion	NOUN
inlawrev-4065	785	15	of	of	ADP
inlawrev-4065	785	16	both	both	DET
inlawrev-4065	785	17	st	st	PROPN
inlawrev-4065	785	18	.	.	PROPN
inlawrev-4065	785	19	joseph	joseph	PROPN
inlawrev-4065	785	20	and	and	CCONJ
inlawrev-4065	785	21	marshall	marshall	PROPN
inlawrev-4065	785	22	counties.^^^	counties.^^^	PROPN
inlawrev-4065	785	23	it	it	PRON
inlawrev-4065	785	24	operated	operate	VERB
inlawrev-4065	785	25	two	two	NUM
inlawrev-4065	785	26	school	school	NOUN
inlawrev-4065	785	27	buildings	building	NOUN
inlawrev-4065	785	28	,	,	PUNCT
inlawrev-4065	785	29	one	one	NUM
inlawrev-4065	785	30	elementary	elementary	ADJ
inlawrev-4065	785	31	school	school	NOUN
inlawrev-4065	785	32	and	and	CCONJ
inlawrev-4065	785	33	one	one	NUM
inlawrev-4065	785	34	junior	junior	ADJ
inlawrev-4065	785	35	/	/	SYM
inlawrev-4065	785	36	senior	senior	ADJ
inlawrev-4065	785	37	high	high	ADJ
inlawrev-4065	785	38	school	school	NOUN
inlawrev-4065	785	39	.	.	PUNCT
inlawrev-4065	786	1	the	the	DET
inlawrev-4065	786	2	sixth	sixth	ADJ
inlawrev-4065	786	3	grade	grade	NOUN
inlawrev-4065	786	4	was	be	AUX
inlawrev-4065	786	5	taught	teach	VERB
inlawrev-4065	786	6	in	in	ADP
inlawrev-4065	786	7	several	several	ADJ
inlawrev-4065	786	8	portable	portable	ADJ
inlawrev-4065	786	9	classrooms	classroom	NOUN
inlawrev-4065	786	10	adjacent	adjacent	ADJ
inlawrev-4065	786	11	the	the	DET
inlawrev-4065	786	12	elementary	elementary	ADJ
inlawrev-4065	786	13	school	school	NOUN
inlawrev-4065	786	14	since	since	SCONJ
inlawrev-4065	786	15	1999."^^^	1999."^^^	NUM
inlawrev-4065	786	16	in	in	ADP
inlawrev-4065	786	17	2007	2007	NUM
inlawrev-4065	786	18	,	,	PUNCT
inlawrev-4065	786	19	the	the	DET
inlawrev-4065	786	20	school	school	NOUN
inlawrev-4065	786	21	corporation	corporation	NOUN
inlawrev-4065	786	22	created	create	VERB
inlawrev-4065	786	23	a	a	DET
inlawrev-4065	786	24	committee	committee	NOUN
inlawrev-4065	786	25	to	to	PART
inlawrev-4065	786	26	help	help	VERB
inlawrev-4065	786	27	it	it	PRON
inlawrev-4065	786	28	in	in	ADP
inlawrev-4065	786	29	developing	develop	VERB
inlawrev-4065	786	30	a	a	DET
inlawrev-4065	786	31	construction	construction	NOUN
inlawrev-4065	786	32	plan	plan	NOUN
inlawrev-4065	786	33	that	that	PRON
inlawrev-4065	786	34	would	would	AUX
inlawrev-4065	786	35	best	well	ADV
inlawrev-4065	786	36	help	help	VERB
inlawrev-4065	786	37	the	the	DET
inlawrev-4065	786	38	current	current	ADJ
inlawrev-4065	786	39	students	student	NOUN
inlawrev-4065	786	40	and	and	CCONJ
inlawrev-4065	786	41	the	the	DET
inlawrev-4065	786	42	anticipated	anticipate	VERB
inlawrev-4065	786	43	enrollment	enrollment	NOUN
inlawrev-4065	786	44	growth	growth	NOUN
inlawrev-4065	786	45	.	.	PUNCT
inlawrev-4065	787	1	after	after	ADP
inlawrev-4065	787	2	conducting	conduct	VERB
inlawrev-4065	787	3	a	a	DET
inlawrev-4065	787	4	public	public	ADJ
inlawrev-4065	787	5	hearing	hearing	NOUN
inlawrev-4065	787	6	,	,	PUNCT
inlawrev-4065	787	7	the	the	DET
inlawrev-4065	787	8	school	school	NOUN
inlawrev-4065	787	9	corporation	corporation	NOUN
inlawrev-4065	787	10	decided	decide	VERB
inlawrev-4065	787	11	to	to	PART
inlawrev-4065	787	12	pursue	pursue	VERB
inlawrev-4065	787	13	a	a	DET
inlawrev-4065	787	14	plan	plan	NOUN
inlawrev-4065	787	15	that	that	PRON
inlawrev-4065	787	16	included	include	VERB
inlawrev-4065	787	17	renovating	renovate	VERB
inlawrev-4065	787	18	the	the	DET
inlawrev-4065	787	19	elementary	elementary	ADJ
inlawrev-4065	787	20	school	school	NOUN
inlawrev-4065	787	21	,	,	PUNCT
inlawrev-4065	787	22	constructing	construct	VERB
inlawrev-4065	787	23	a	a	DET
inlawrev-4065	787	24	new	new	ADJ
inlawrev-4065	787	25	intermediate	intermediate	ADJ
inlawrev-4065	787	26	school	school	NOUN
inlawrev-4065	787	27	,	,	PUNCT
inlawrev-4065	787	28	and	and	CCONJ
inlawrev-4065	787	29	renovating	renovate	VERB
inlawrev-4065	787	30	the	the	DET
inlawrev-4065	787	31	existing	exist	VERB
inlawrev-4065	787	32	high	high	ADJ
inlawrev-4065	787	33	school	school	NOUN
inlawrev-4065	787	34	.	.	PUNCT
inlawrev-4065	788	1	the	the	DET
inlawrev-4065	788	2	total	total	ADJ
inlawrev-4065	788	3	cost	cost	NOUN
inlawrev-4065	788	4	for	for	ADP
inlawrev-4065	788	5	the	the	DET
inlawrev-4065	788	6	proposed	propose	VERB
inlawrev-4065	788	7	project	project	NOUN
inlawrev-4065	788	8	was	be	AUX
inlawrev-4065	788	9	estimated	estimate	VERB
inlawrev-4065	788	10	at	at	ADP
inlawrev-4065	788	11	about	about	ADV
inlawrev-4065	788	12	$	$	SYM
inlawrev-4065	788	13	20	20	NUM
inlawrev-4065	788	14	million	million	NUM
inlawrev-4065	788	15	.	.	PUNCT
inlawrev-4065	789	1	"^^	"^^	PROPN
inlawrev-4065	789	2	'	'	PUNCT
inlawrev-4065	789	3	shortly	shortly	ADV
inlawrev-4065	789	4	after	after	SCONJ
inlawrev-4065	789	5	approval	approval	NOUN
inlawrev-4065	789	6	was	be	AUX
inlawrev-4065	789	7	granted	grant	VERB
inlawrev-4065	789	8	,	,	PUNCT
inlawrev-4065	789	9	opponents	opponent	NOUN
inlawrev-4065	789	10	ofthe	ofthe	VERB
inlawrev-4065	789	11	proposed	propose	VERB
inlawrev-4065	789	12	project	project	NOUN
inlawrev-4065	789	13	initiated	initiate	VERB
inlawrev-4065	789	14	a	a	DET
inlawrev-4065	789	15	remonstrance	remonstrance	NOUN
inlawrev-4065	789	16	process	process	NOUN
inlawrev-4065	789	17	,	,	PUNCT
inlawrev-4065	789	18	which	which	PRON
inlawrev-4065	789	19	ultimately	ultimately	ADV
inlawrev-4065	789	20	failed	fail	VERB
inlawrev-4065	789	21	.	.	PUNCT
inlawrev-4065	789	22	"^^^	"^^^	PUNCT
inlawrev-4065	790	1	in	in	ADP
inlawrev-4065	790	2	july	july	PROPN
inlawrev-4065	790	3	2008	2008	NUM
inlawrev-4065	790	4	,	,	PUNCT
inlawrev-4065	790	5	the	the	DET
inlawrev-4065	790	6	school	school	NOUN
inlawrev-4065	790	7	corporation	corporation	NOUN
inlawrev-4065	790	8	petitioned	petition	VERB
inlawrev-4065	790	9	the	the	DET
inlawrev-4065	790	10	dlgf	dlgf	NOUN
inlawrev-4065	790	11	to	to	PART
inlawrev-4065	790	12	approve	approve	VERB
inlawrev-4065	790	13	the	the	DET
inlawrev-4065	790	14	execution	execution	NOUN
inlawrev-4065	790	15	of	of	ADP
inlawrev-4065	790	16	the	the	DET
inlawrev-4065	790	17	lease	lease	NOUN
inlawrev-4065	790	18	between	between	ADP
inlawrev-4065	790	19	the	the	DET
inlawrev-4065	790	20	school	school	NOUN
inlawrev-4065	790	21	corporation	corporation	NOUN
inlawrev-4065	790	22	and	and	CCONJ
inlawrev-4065	790	23	the	the	DET
inlawrev-4065	790	24	building	building	NOUN
inlawrev-4065	790	25	corporation	corporation	NOUN
inlawrev-4065	790	26	.	.	PUNCT
inlawrev-4065	791	1	the	the	DET
inlawrev-4065	791	2	dlgf	dlgf	NOUN
inlawrev-4065	791	3	referred	refer	VERB
inlawrev-4065	791	4	the	the	DET
inlawrev-4065	791	5	petition	petition	NOUN
inlawrev-4065	791	6	to	to	ADP
inlawrev-4065	791	7	the	the	DET
inlawrev-4065	791	8	school	school	NOUN
inlawrev-4065	791	9	property	property	NOUN
inlawrev-4065	791	10	tax	tax	NOUN
inlawrev-4065	791	11	control	control	NOUN
inlawrev-4065	791	12	board	board	NOUN
inlawrev-4065	791	13	for	for	ADP
inlawrev-4065	791	14	its	its	PRON
inlawrev-4065	791	15	recommendation	recommendation	NOUN
inlawrev-4065	791	16	.	.	PUNCT
inlawrev-4065	792	1	after	after	ADP
inlawrev-4065	792	2	a	a	DET
inlawrev-4065	792	3	public	public	ADJ
inlawrev-4065	792	4	hearing	hearing	NOUN
inlawrev-4065	792	5	,	,	PUNCT
inlawrev-4065	792	6	the	the	DET
inlawrev-4065	792	7	control	control	PROPN
inlawrev-4065	792	8	board	board	NOUN
inlawrev-4065	792	9	recommended	recommend	VERB
inlawrev-4065	792	10	unanimously	unanimously	ADV
inlawrev-4065	792	11	that	that	SCONJ
inlawrev-4065	792	12	the	the	DET
inlawrev-4065	792	13	dlgf	dlgf	NOUN
inlawrev-4065	792	14	approve	approve	VERB
inlawrev-4065	792	15	the	the	DET
inlawrev-4065	792	16	lease	lease	NOUN
inlawrev-4065	792	17	rental	rental	NOUN
inlawrev-4065	792	18	agreement	agreement	NOUN
inlawrev-4065	792	19	.	.	PUNCT
inlawrev-4065	793	1	"^^^	"^^^	PUNCT
inlawrev-4065	794	1	the	the	DET
inlawrev-4065	794	2	dlgf	dlgf	NOUN
inlawrev-4065	794	3	issued	issue	VERB
inlawrev-4065	794	4	a	a	DET
inlawrev-4065	794	5	final	final	ADJ
inlawrev-4065	794	6	determination	determination	NOUN
inlawrev-4065	794	7	in	in	ADP
inlawrev-4065	794	8	which	which	PRON
inlawrev-4065	794	9	it	it	PRON
inlawrev-4065	794	10	approved	approve	VERB
inlawrev-4065	794	11	a	a	DET
inlawrev-4065	794	12	modified	modify	VERB
inlawrev-4065	794	13	lease	lease	NOUN
inlawrev-4065	794	14	rental	rental	NOUN
inlawrev-4065	794	15	agreement	agreement	NOUN
inlawrev-4065	794	16	.	.	PUNCT
inlawrev-4065	795	1	moffett	moffett	PROPN
inlawrev-4065	795	2	timely	timely	ADV
inlawrev-4065	795	3	filed	file	VERB
inlawrev-4065	795	4	an	an	DET
inlawrev-4065	795	5	appeal	appeal	NOUN
inlawrev-4065	795	6	with	with	ADP
inlawrev-4065	795	7	the	the	DET
inlawrev-4065	795	8	tax	tax	NOUN
inlawrev-4065	795	9	court	court	NOUN
inlawrev-4065	795	10	arguing	argue	VERB
inlawrev-4065	795	11	that	that	SCONJ
inlawrev-4065	795	12	the	the	DET
inlawrev-4065	795	13	dlgf	dlgf	NOUN
inlawrev-4065	795	14	was	be	AUX
inlawrev-4065	795	15	in	in	ADP
inlawrev-4065	795	16	error	error	NOUN
inlawrev-4065	795	17	.	.	PUNCT
inlawrev-4065	796	1	"^^"^	"^^"^	PUNCT
inlawrev-4065	796	2	the	the	DET
inlawrev-4065	796	3	court	court	NOUN
inlawrev-4065	796	4	noted	note	VERB
inlawrev-4065	796	5	that	that	SCONJ
inlawrev-4065	796	6	the	the	DET
inlawrev-4065	796	7	standard	standard	ADJ
inlawrev-4065	796	8	ofreview	ofreview	NOUN
inlawrev-4065	796	9	for	for	ADP
inlawrev-4065	796	10	a	a	DET
inlawrev-4065	796	11	dlgf	dlgf	NOUN
inlawrev-4065	796	12	final	final	ADJ
inlawrev-4065	796	13	determination	determination	NOUN
inlawrev-4065	796	14	regarding	regard	VERB
inlawrev-4065	796	15	a	a	DET
inlawrev-4065	796	16	school	school	NOUN
inlawrev-4065	796	17	construction	construction	NOUN
inlawrev-4065	796	18	project	project	NOUN
inlawrev-4065	796	19	was	be	AUX
inlawrev-4065	796	20	abuse	abuse	NOUN
inlawrev-4065	796	21	ofdiscretion	ofdiscretion	NOUN
inlawrev-4065	796	22	on	on	ADP
inlawrev-4065	796	23	the	the	DET
inlawrev-4065	796	24	part	part	NOUN
inlawrev-4065	796	25	ofthe	ofthe	ADJ
inlawrev-4065	796	26	dlgf	dlgf	NOUN
inlawrev-4065	796	27	,	,	PUNCT
inlawrev-4065	796	28	and	and	CCONJ
inlawrev-4065	796	29	the	the	DET
inlawrev-4065	796	30	court	court	NOUN
inlawrev-4065	796	31	must	must	AUX
inlawrev-4065	796	32	rely	rely	VERB
inlawrev-4065	796	33	heavily	heavily	ADV
inlawrev-4065	796	34	upon	upon	SCONJ
inlawrev-4065	796	35	the	the	DET
inlawrev-4065	796	36	written	write	VERB
inlawrev-4065	796	37	findings	finding	VERB
inlawrev-4065	796	38	ofthe	ofthe	ADJ
inlawrev-4065	796	39	dlgf	dlgf	NOUN
inlawrev-4065	796	40	in	in	ADP
inlawrev-4065	796	41	support	support	NOUN
inlawrev-4065	796	42	of	of	ADP
inlawrev-4065	796	43	its	its	PRON
inlawrev-4065	796	44	final	final	ADJ
inlawrev-4065	796	45	determination	determination	NOUN
inlawrev-4065	796	46	.	.	PUNCT
inlawrev-4065	796	47	"^^^	"^^^	PUNCT
inlawrev-4065	797	1	in	in	ADP
inlawrev-4065	797	2	this	this	DET
inlawrev-4065	797	3	case	case	NOUN
inlawrev-4065	797	4	,	,	PUNCT
inlawrev-4065	797	5	the	the	DET
inlawrev-4065	797	6	court	court	NOUN
inlawrev-4065	797	7	found	find	VERB
inlawrev-4065	797	8	that	that	SCONJ
inlawrev-4065	797	9	the	the	DET
inlawrev-4065	797	10	dlgf	dlgf	NOUN
inlawrev-4065	797	11	had	have	AUX
inlawrev-4065	797	12	failed	fail	VERB
inlawrev-4065	797	13	to	to	PART
inlawrev-4065	797	14	make	make	VERB
inlawrev-4065	797	15	findings	finding	NOUN
inlawrev-4065	797	16	of	of	ADP
inlawrev-4065	797	17	fact	fact	NOUN
inlawrev-4065	797	18	and	and	CCONJ
inlawrev-4065	797	19	to	to	PART
inlawrev-4065	797	20	provide	provide	VERB
inlawrev-4065	797	21	any	any	DET
inlawrev-4065	797	22	reasoning	reasoning	NOUN
inlawrev-4065	797	23	of	of	ADP
inlawrev-4065	797	24	any	any	DET
inlawrev-4065	797	25	kind	kind	NOUN
inlawrev-4065	797	26	in	in	ADP
inlawrev-4065	797	27	reaching	reach	VERB
inlawrev-4065	797	28	its	its	PRON
inlawrev-4065	797	29	decision	decision	NOUN
inlawrev-4065	797	30	.	.	PUNCT
inlawrev-4065	798	1	therefore	therefore	ADV
inlawrev-4065	798	2	,	,	PUNCT
inlawrev-4065	798	3	the	the	DET
inlawrev-4065	798	4	court	court	NOUN
inlawrev-4065	798	5	remanded	remand	VERB
inlawrev-4065	798	6	the	the	DET
inlawrev-4065	798	7	case	case	NOUN
inlawrev-4065	798	8	back	back	ADV
inlawrev-4065	798	9	to	to	ADP
inlawrev-4065	798	10	the	the	DET
inlawrev-4065	798	11	dlgf	dlgf	NOUN
inlawrev-4065	798	12	so	so	SCONJ
inlawrev-4065	798	13	that	that	SCONJ
inlawrev-4065	798	14	it	it	PRON
inlawrev-4065	798	15	could	could	AUX
inlawrev-4065	798	16	enter	enter	VERB
inlawrev-4065	798	17	specific	specific	ADJ
inlawrev-4065	798	18	findings	finding	NOUN
inlawrev-4065	798	19	of	of	ADP
inlawrev-4065	798	20	fact	fact	NOUN
inlawrev-4065	798	21	.	.	PUNCT
inlawrev-4065	799	1	"^^^	"^^^	PUNCT
inlawrev-4065	800	1	15	15	NUM
inlawrev-4065	800	2	.	.	PUNCT
inlawrev-4065	800	3	jamestown	jamestown	PROPN
inlawrev-4065	800	4	homes	home	NOUN
inlawrev-4065	800	5	of	of	ADP
inlawrev-4065	800	6	mishawaka	mishawaka	PROPN
inlawrev-4065	800	7	,	,	PUNCT
inlawrev-4065	800	8	inc	inc	PROPN
inlawrev-4065	800	9	.	.	PROPN
inlawrev-4065	801	1	v.	v.	PROPN
inlawrev-4065	801	2	st	st	PROPN
inlawrev-4065	801	3	.	.	PROPN
inlawrev-4065	801	4	joseph	joseph	PROPN
inlawrev-4065	801	5	county	county	PROPN
inlawrev-4065	801	6	assessor	assessor	NOUN
inlawrev-4065	801	7	.	.	PUNCT
inlawrev-4065	802	1	"^^^—the	"^^^—the	PROPN
inlawrev-4065	802	2	court	court	NOUN
inlawrev-4065	802	3	previously	previously	ADV
inlawrev-4065	802	4	issued	issue	VERB
inlawrev-4065	802	5	an	an	DET
inlawrev-4065	802	6	opinion	opinion	NOUN
inlawrev-4065	802	7	on	on	ADP
inlawrev-4065	802	8	this	this	DET
inlawrev-4065	802	9	case	case	NOUN
inlawrev-4065	802	10	in	in	ADP
inlawrev-4065	802	11	jamestown	jamestown	PROPN
inlawrev-4065	802	12	j	j	PROPN
inlawrev-4065	802	13	408	408	NUM
inlawrev-4065	802	14	jj^	jj^	ADJ
inlawrev-4065	802	15	'	'	PUNCT
inlawrev-4065	802	16	w\2ix	w\2ix	DET
inlawrev-4065	802	17	opinion	opinion	NOUN
inlawrev-4065	802	18	,	,	PUNCT
inlawrev-4065	802	19	the	the	DET
inlawrev-4065	802	20	court	court	NOUN
inlawrev-4065	802	21	affirmed	affirm	VERB
inlawrev-4065	802	22	the	the	DET
inlawrev-4065	802	23	[	[	X
inlawrev-4065	802	24	ibtr	ibtr	VERB
inlawrev-4065	802	25	's	's	PART
inlawrev-4065	802	26	]	]	PUNCT
inlawrev-4065	802	27	final	final	ADJ
inlawrev-4065	802	28	determination	determination	NOUN
inlawrev-4065	802	29	that	that	PRON
inlawrev-4065	802	30	held	hold	VERB
inlawrev-4065	802	31	that	that	DET
inlawrev-4065	802	32	jamestown	jamestown	PROPN
inlawrev-4065	802	33	homes	home	NOUN
inlawrev-4065	802	34	ofmishawaka	ofmishawaka	PROPN
inlawrev-4065	802	35	,	,	PUNCT
inlawrev-4065	802	36	inc	inc	PROPN
inlawrev-4065	802	37	was	be	AUX
inlawrev-4065	802	38	not	not	PART
inlawrev-4065	802	39	entitled	entitle	VERB
inlawrev-4065	802	40	to	to	ADP
inlawrev-4065	802	41	a	a	DET
inlawrev-4065	802	42	property	property	NOUN
inlawrev-4065	802	43	399	399	NUM
inlawrev-4065	802	44	.	.	PUNCT
inlawrev-4065	803	1	i	i	PRON
inlawrev-4065	803	2	d.	d.	PROPN
inlawrev-4065	803	3	400	400	NUM
inlawrev-4065	803	4	.	.	PUNCT
inlawrev-4065	804	1	i	i	PRON
inlawrev-4065	804	2	d.	d.	PROPN
inlawrev-4065	804	3	401	401	NUM
inlawrev-4065	804	4	.	.	PUNCT
inlawrev-4065	805	1	i	i	PRON
inlawrev-4065	805	2	d	d	PROPN
inlawrev-4065	805	3	402	402	NUM
inlawrev-4065	805	4	.	.	PUNCT
inlawrev-4065	806	1	i	i	PROPN
inlawrev-4065	806	2	d	d	PROPN
inlawrev-4065	806	3	403	403	PROPN
inlawrev-4065	806	4	.	.	PUNCT
inlawrev-4065	807	1	i	i	PRON
inlawrev-4065	807	2	d	d	PROPN
inlawrev-4065	807	3	404	404	PROPN
inlawrev-4065	807	4	.	.	PUNCT
inlawrev-4065	808	1	mat*2	mat*2	NOUN
inlawrev-4065	808	2	.	.	PUNCT
inlawrev-4065	809	1	405	405	NUM
inlawrev-4065	809	2	.	.	PUNCT
inlawrev-4065	810	1	mat*3	mat*3	PROPN
inlawrev-4065	810	2	.	.	PROPN
inlawrev-4065	811	1	406	406	NUM
inlawrev-4065	811	2	.	.	PUNCT
inlawrev-4065	812	1	mat*5	mat*5	PROPN
inlawrev-4065	812	2	.	.	PROPN
inlawrev-4065	812	3	407	407	NUM
inlawrev-4065	812	4	.	.	PUNCT
inlawrev-4065	813	1	914	914	NUM
inlawrev-4065	813	2	n.e.2d	n.e.2d	NOUN
inlawrev-4065	813	3	13	13	NUM
inlawrev-4065	813	4	(	(	PUNCT
inlawrev-4065	813	5	ind	ind	NOUN
inlawrev-4065	813	6	.	.	PUNCT
inlawrev-4065	814	1	t.c	t.c	PROPN
inlawrev-4065	814	2	.	.	PROPN
inlawrev-4065	814	3	2009	2009	NUM
inlawrev-4065	814	4	)	)	PUNCT
inlawrev-4065	814	5	,	,	PUNCT
inlawrev-4065	814	6	trans	trans	PROPN
inlawrev-4065	814	7	,	,	PUNCT
inlawrev-4065	814	8	denied	deny	VERB
inlawrev-4065	814	9	,	,	PUNCT
inlawrev-4065	814	10	2010	2010	NUM
inlawrev-4065	814	11	ind	ind	NOUN
inlawrev-4065	814	12	.	.	PUNCT
inlawrev-4065	815	1	lexis	lexi	VERB
inlawrev-4065	815	2	234	234	NUM
inlawrev-4065	815	3	(	(	PUNCT
inlawrev-4065	815	4	ind	ind	NOUN
inlawrev-4065	815	5	.	.	PUNCT
inlawrev-4065	816	1	mar	mar	PROPN
inlawrev-4065	816	2	.	.	PROPN
inlawrev-4065	816	3	11	11	NUM
inlawrev-4065	816	4	,	,	PUNCT
inlawrev-4065	816	5	2010	2010	NUM
inlawrev-4065	816	6	)	)	PUNCT
inlawrev-4065	816	7	.	.	PUNCT
inlawrev-4065	817	1	408	408	X
inlawrev-4065	817	2	.	.	PUNCT
inlawrev-4065	818	1	see	see	VERB
inlawrev-4065	818	2	jamestown	jamestown	PROPN
inlawrev-4065	818	3	homes	home	NOUN
inlawrev-4065	818	4	of	of	ADP
inlawrev-4065	818	5	mishawaka	mishawaka	PROPN
inlawrev-4065	818	6	,	,	PUNCT
inlawrev-4065	818	7	inc	inc	PROPN
inlawrev-4065	818	8	.	.	PROPN
inlawrev-4065	818	9	v.	v.	PROPN
inlawrev-4065	818	10	st	st	PROPN
inlawrev-4065	818	11	.	.	PROPN
inlawrev-4065	818	12	joseph	joseph	PROPN
inlawrev-4065	818	13	county	county	PROPN
inlawrev-4065	818	14	assessor	assessor	NOUN
inlawrev-4065	818	15	,	,	PUNCT
inlawrev-4065	818	16	909	909	NUM
inlawrev-4065	818	17	n.e.2d	n.e.2d	NOUN
inlawrev-4065	818	18	1138	1138	NUM
inlawrev-4065	818	19	(	(	PUNCT
inlawrev-4065	818	20	ind	ind	NOUN
inlawrev-4065	818	21	.	.	PUNCT
inlawrev-4065	819	1	t.c	t.c	PROPN
inlawrev-4065	819	2	.	.	PROPN
inlawrev-4065	819	3	2009	2009	NUM
inlawrev-4065	819	4	)	)	PUNCT
inlawrev-4065	819	5	,	,	PUNCT
inlawrev-4065	819	6	trans	trans	PROPN
inlawrev-4065	819	7	,	,	PUNCT
inlawrev-4065	819	8	denied	deny	VERB
inlawrev-4065	819	9	,	,	PUNCT
inlawrev-4065	819	10	2010	2010	NUM
inlawrev-4065	819	11	ind	ind	NOUN
inlawrev-4065	819	12	.	.	PUNCT
inlawrev-4065	820	1	lexis	lexi	VERB
inlawrev-4065	820	2	234	234	NUM
inlawrev-4065	820	3	(	(	PUNCT
inlawrev-4065	820	4	ind	ind	NOUN
inlawrev-4065	820	5	.	.	PUNCT
inlawrev-4065	821	1	mar	mar	PROPN
inlawrev-4065	821	2	.	.	PROPN
inlawrev-4065	821	3	1	1	NUM
inlawrev-4065	821	4	1	1	NUM
inlawrev-4065	821	5	,	,	PUNCT
inlawrev-4065	821	6	2010	2010	NUM
inlawrev-4065	821	7	)	)	PUNCT
inlawrev-4065	821	8	.	.	PUNCT
inlawrev-4065	822	1	1034	1034	NUM
inlawrev-4065	822	2	indiana	indiana	PROPN
inlawrev-4065	822	3	law	law	PROPN
inlawrev-4065	822	4	review	review	NOUN
inlawrev-4065	823	1	[	[	X
inlawrev-4065	823	2	vol	vol	NOUN
inlawrev-4065	823	3	.	.	PUNCT
inlawrev-4065	823	4	43:999	43:999	NUM
inlawrev-4065	823	5	tax	tax	NOUN
inlawrev-4065	823	6	exemption	exemption	NOUN
inlawrev-4065	823	7	on	on	ADP
inlawrev-4065	823	8	apartments	apartment	NOUN
inlawrev-4065	823	9	it	it	PRON
inlawrev-4065	823	10	leased	lease	VERB
inlawrev-4065	823	11	to	to	ADP
inlawrev-4065	823	12	low	low	ADJ
inlawrev-4065	823	13	/	/	SYM
inlawrev-4065	823	14	moderate	moderate	ADJ
inlawrev-4065	823	15	income	income	NOUN
inlawrev-4065	823	16	individuals	individual	NOUN
inlawrev-4065	823	17	for	for	ADP
inlawrev-4065	823	18	below	below	ADP
inlawrev-4065	823	19	-	-	PUNCT
inlawrev-4065	823	20	market	market	NOUN
inlawrev-4065	823	21	rent	rent	NOUN
inlawrev-4065	823	22	.	.	PUNCT
inlawrev-4065	824	1	'"^^^	'"^^^	PROPN
inlawrev-4065	824	2	jamestown	jamestown	PROPN
inlawrev-4065	824	3	filed	file	VERB
inlawrev-4065	824	4	a	a	DET
inlawrev-4065	824	5	petition	petition	NOUN
inlawrev-4065	824	6	for	for	ADP
inlawrev-4065	824	7	rehearing	rehear	VERB
inlawrev-4065	824	8	requesting	request	VERB
inlawrev-4065	824	9	the	the	DET
inlawrev-4065	824	10	court	court	NOUN
inlawrev-4065	824	11	reconsider	reconsider	VERB
inlawrev-4065	824	12	its	its	PRON
inlawrev-4065	824	13	holding	holding	NOUN
inlawrev-4065	824	14	in	in	ADP
inlawrev-4065	824	15	light	light	NOUN
inlawrev-4065	824	16	of	of	ADP
inlawrev-4065	824	17	the	the	DET
inlawrev-4065	824	18	court	court	NOUN
inlawrev-4065	824	19	's	's	PART
inlawrev-4065	824	20	decision	decision	NOUN
inlawrev-4065	824	21	in	in	ADP
inlawrev-4065	824	22	oaken	oaken	VERB
inlawrev-4065	824	23	bucket	bucket	NOUN
inlawrev-4065	824	24	partners	partner	NOUN
inlawrev-4065	824	25	,	,	PUNCT
inlawrev-4065	824	26	llc	llc	PROPN
inlawrev-4065	824	27	v.	v.	PROPN
inlawrev-4065	824	28	hamilton	hamilton	PROPN
inlawrev-4065	824	29	countyproperty	countyproperty	PROPN
inlawrev-4065	824	30	taxassessmentboardofappeals	taxassessmentboardofappeal	NOUN
inlawrev-4065	824	31	,	,	PUNCT
inlawrev-4065	824	32	^^^	^^^	PRON
inlawrev-4065	824	33	which	which	PRON
inlawrev-4065	824	34	was	be	AUX
inlawrev-4065	824	35	issued	issue	VERB
inlawrev-4065	824	36	on	on	ADP
inlawrev-4065	824	37	the	the	DET
inlawrev-4065	824	38	same	same	ADJ
inlawrev-4065	824	39	day	day	NOUN
inlawrev-4065	824	40	as	as	ADP
inlawrev-4065	824	41	jamestown	jamestown	PROPN
inlawrev-4065	824	42	/.	/.	PUNCT
inlawrev-4065	825	1	"	"	PUNCT
inlawrev-4065	825	2	*	*	PUNCT
inlawrev-4065	825	3	'	'	PUNCT
inlawrev-4065	825	4	^	^	PUNCT
inlawrev-4065	825	5	in	in	ADP
inlawrev-4065	825	6	oaken	oaken	VERB
inlawrev-4065	825	7	bucket	bucket	NOUN
inlawrev-4065	825	8	,	,	PUNCT
inlawrev-4065	825	9	the	the	DET
inlawrev-4065	825	10	court	court	NOUN
inlawrev-4065	825	11	held	hold	VERB
inlawrev-4065	825	12	that	that	SCONJ
inlawrev-4065	825	13	the	the	DET
inlawrev-4065	825	14	petitioner	petitioner	NOUN
inlawrev-4065	825	15	was	be	AUX
inlawrev-4065	825	16	entitled	entitle	VERB
inlawrev-4065	825	17	to	to	ADP
inlawrev-4065	825	18	an	an	DET
inlawrev-4065	825	19	exemption	exemption	NOUN
inlawrev-4065	825	20	on	on	ADP
inlawrev-4065	825	21	property	property	NOUN
inlawrev-4065	825	22	it	it	PRON
inlawrev-4065	825	23	leased	lease	VERB
inlawrev-4065	825	24	to	to	ADP
inlawrev-4065	825	25	a	a	DET
inlawrev-4065	825	26	church	church	NOUN
inlawrev-4065	825	27	for	for	ADP
inlawrev-4065	825	28	below	below	ADP
inlawrev-4065	825	29	-	-	PUNCT
inlawrev-4065	825	30	market	market	NOUN
inlawrev-4065	825	31	rent	rent	NOUN
inlawrev-4065	825	32	.	.	PUNCT
inlawrev-4065	826	1	"^'^	"^'^	PROPN
inlawrev-4065	827	1	based	base	VERB
inlawrev-4065	827	2	on	on	ADP
inlawrev-4065	827	3	this	this	DET
inlawrev-4065	827	4	holding	holding	NOUN
inlawrev-4065	827	5	,	,	PUNCT
inlawrev-4065	827	6	jamestown	jamestown	PROPN
inlawrev-4065	827	7	argued	argue	VERB
inlawrev-4065	827	8	that	that	SCONJ
inlawrev-4065	827	9	the	the	DET
inlawrev-4065	827	10	holding	holding	NOUN
inlawrev-4065	827	11	in	in	ADP
inlawrev-4065	827	12	jamestown	jamestown	NOUN
inlawrev-4065	827	13	i	i	PRON
inlawrev-4065	827	14	was	be	AUX
inlawrev-4065	827	15	irreconcilable	irreconcilable	ADJ
inlawrev-4065	827	16	due	due	ADP
inlawrev-4065	827	17	to	to	ADP
inlawrev-4065	827	18	the	the	DET
inlawrev-4065	827	19	similar	similar	ADJ
inlawrev-4065	827	20	facts	fact	NOUN
inlawrev-4065	827	21	in	in	ADP
inlawrev-4065	827	22	both	both	DET
inlawrev-4065	827	23	cases	case	NOUN
inlawrev-4065	827	24	.	.	PUNCT
inlawrev-4065	828	1	"	"	PUNCT
inlawrev-4065	828	2	^^^	^^^	X
inlawrev-4065	828	3	in	in	ADP
inlawrev-4065	828	4	this	this	DET
inlawrev-4065	828	5	case	case	NOUN
inlawrev-4065	828	6	,	,	PUNCT
inlawrev-4065	828	7	the	the	DET
inlawrev-4065	828	8	court	court	NOUN
inlawrev-4065	828	9	distinguished	distinguish	VERB
inlawrev-4065	828	10	oaken	oaken	VERB
inlawrev-4065	828	11	bucket	bucket	NOUN
inlawrev-4065	828	12	by	by	ADP
inlawrev-4065	828	13	noting	note	VERB
inlawrev-4065	828	14	that	that	SCONJ
inlawrev-4065	828	15	"	"	PUNCT
inlawrev-4065	828	16	there	there	PRON
inlawrev-4065	828	17	was	be	VERB
inlawrev-4065	828	18	no	no	DET
inlawrev-4065	828	19	question	question	NOUN
inlawrev-4065	828	20	that	that	SCONJ
inlawrev-4065	828	21	the	the	DET
inlawrev-4065	828	22	subject	subject	ADJ
inlawrev-4065	828	23	property	property	NOUN
inlawrev-4065	828	24	was	be	AUX
inlawrev-4065	828	25	occupied	occupy	VERB
inlawrev-4065	828	26	and	and	CCONJ
inlawrev-4065	828	27	used	use	VERB
inlawrev-4065	828	28	"	"	PUNCT
inlawrev-4065	828	29	for	for	ADP
inlawrev-4065	828	30	exempt	exempt	ADJ
inlawrev-4065	828	31	purposes	purpose	NOUN
inlawrev-4065	828	32	.	.	PUNCT
inlawrev-4065	829	1	"^'"^	"^'"^	VERB
inlawrev-4065	829	2	the	the	DET
inlawrev-4065	829	3	court	court	NOUN
inlawrev-4065	829	4	further	far	ADV
inlawrev-4065	829	5	noted	note	VERB
inlawrev-4065	829	6	that	that	SCONJ
inlawrev-4065	829	7	each	each	DET
inlawrev-4065	829	8	exemption	exemption	NOUN
inlawrev-4065	829	9	case	case	NOUN
inlawrev-4065	829	10	is	be	AUX
inlawrev-4065	829	11	unique	unique	ADJ
inlawrev-4065	829	12	and	and	CCONJ
inlawrev-4065	829	13	that	that	SCONJ
inlawrev-4065	829	14	"	"	PUNCT
inlawrev-4065	829	15	the	the	DET
inlawrev-4065	829	16	determination	determination	NOUN
inlawrev-4065	829	17	that	that	PRON
inlawrev-4065	829	18	oaken	oaken	VERB
inlawrev-4065	829	19	bucket	bucket	NOUN
inlawrev-4065	829	20	's	's	PART
inlawrev-4065	829	21	property	property	NOUN
inlawrev-4065	829	22	was	be	AUX
inlawrev-4065	829	23	entitled	entitle	VERB
inlawrev-4065	829	24	to	to	ADP
inlawrev-4065	829	25	an	an	DET
inlawrev-4065	829	26	exemption	exemption	NOUN
inlawrev-4065	829	27	was	be	AUX
inlawrev-4065	829	28	based	base	VERB
inlawrev-4065	829	29	on	on	ADP
inlawrev-4065	829	30	all	all	DET
inlawrev-4065	829	31	the	the	DET
inlawrev-4065	829	32	facts	fact	NOUN
inlawrev-4065	829	33	as	as	SCONJ
inlawrev-4065	829	34	they	they	PRON
inlawrev-4065	829	35	were	be	AUX
inlawrev-4065	829	36	presented	present	VERB
inlawrev-4065	829	37	in	in	ADP
inlawrev-4065	829	38	that	that	DET
inlawrev-4065	829	39	case	case	NOUN
inlawrev-4065	829	40	.	.	PUNCT
inlawrev-4065	830	1	'"^'^	'"^'^	PROPN
inlawrev-4065	830	2	jamestown	jamestown	PROPN
inlawrev-4065	830	3	's	's	PART
inlawrev-4065	830	4	property	property	NOUN
inlawrev-4065	830	5	was	be	AUX
inlawrev-4065	830	6	not	not	PART
inlawrev-4065	830	7	entitled	entitle	VERB
inlawrev-4065	830	8	to	to	ADP
inlawrev-4065	830	9	an	an	DET
inlawrev-4065	830	10	exemption	exemption	NOUN
inlawrev-4065	830	11	based	base	VERB
inlawrev-4065	830	12	on	on	ADP
inlawrev-4065	830	13	the	the	DET
inlawrev-4065	830	14	facts	fact	NOUN
inlawrev-4065	830	15	as	as	SCONJ
inlawrev-4065	830	16	jamestown	jamestown	PROPN
inlawrev-4065	830	17	presented	present	VERB
inlawrev-4065	830	18	them	they	PRON
inlawrev-4065	830	19	.	.	PUNCT
inlawrev-4065	831	1	"^^^	"^^^	PUNCT
inlawrev-4065	832	1	in	in	ADP
inlawrev-4065	832	2	its	its	PRON
inlawrev-4065	832	3	petition	petition	NOUN
inlawrev-4065	832	4	for	for	ADP
inlawrev-4065	832	5	rehearing	rehearing	NOUN
inlawrev-4065	832	6	,	,	PUNCT
inlawrev-4065	832	7	jamestown	jamestown	PROPN
inlawrev-4065	832	8	asked	ask	VERB
inlawrev-4065	832	9	the	the	DET
inlawrev-4065	832	10	court	court	NOUN
inlawrev-4065	832	11	to	to	PART
inlawrev-4065	832	12	remand	remand	VERB
inlawrev-4065	832	13	the	the	DET
inlawrev-4065	832	14	case	case	NOUN
inlawrev-4065	832	15	to	to	ADP
inlawrev-4065	832	16	the	the	DET
inlawrev-4065	832	17	ibtr	ibtr	NOUN
inlawrev-4065	832	18	for	for	ADP
inlawrev-4065	832	19	further	further	ADJ
inlawrev-4065	832	20	review	review	NOUN
inlawrev-4065	832	21	and	and	CCONJ
inlawrev-4065	832	22	to	to	PART
inlawrev-4065	832	23	address	address	VERB
inlawrev-4065	832	24	other	other	ADJ
inlawrev-4065	832	25	issues	issue	NOUN
inlawrev-4065	832	26	of	of	ADP
inlawrev-4065	832	27	material	material	NOUN
inlawrev-4065	832	28	facts	fact	NOUN
inlawrev-4065	832	29	.	.	PUNCT
inlawrev-4065	833	1	the	the	DET
inlawrev-4065	833	2	court	court	NOUN
inlawrev-4065	833	3	found	find	VERB
inlawrev-4065	833	4	that	that	SCONJ
inlawrev-4065	833	5	it	it	PRON
inlawrev-4065	833	6	had	have	AUX
inlawrev-4065	833	7	committed	commit	VERB
inlawrev-4065	833	8	no	no	DET
inlawrev-4065	833	9	error	error	NOUN
inlawrev-4065	833	10	that	that	PRON
inlawrev-4065	833	11	would	would	AUX
inlawrev-4065	833	12	require	require	VERB
inlawrev-4065	833	13	remand	remand	NOUN
inlawrev-4065	833	14	to	to	ADP
inlawrev-4065	833	15	the	the	DET
inlawrev-4065	833	16	ibtr	ibtr	NOUN
inlawrev-4065	833	17	.	.	PUNCT
inlawrev-4065	834	1	"^'^	"^'^	PROPN
inlawrev-4065	835	1	lastly	lastly	ADV
inlawrev-4065	835	2	,	,	PUNCT
inlawrev-4065	835	3	jamestown	jamestown	PROPN
inlawrev-4065	835	4	argued	argue	VERB
inlawrev-4065	835	5	that	that	SCONJ
inlawrev-4065	835	6	the	the	DET
inlawrev-4065	835	7	court	court	NOUN
inlawrev-4065	835	8	strayed	stray	VERB
inlawrev-4065	835	9	from	from	ADP
inlawrev-4065	835	10	applying	apply	VERB
inlawrev-4065	835	11	the	the	DET
inlawrev-4065	835	12	well	well	ADV
inlawrev-4065	835	13	-	-	PUNCT
inlawrev-4065	835	14	established	establish	VERB
inlawrev-4065	835	15	test	test	NOUN
inlawrev-4065	835	16	for	for	ADP
inlawrev-4065	835	17	determining	determine	VERB
inlawrev-4065	835	18	"	"	PUNCT
inlawrev-4065	835	19	whether	whether	SCONJ
inlawrev-4065	835	20	property	property	NOUN
inlawrev-4065	835	21	qualifies	qualify	VERB
inlawrev-4065	835	22	for	for	ADP
inlawrev-4065	835	23	a	a	DET
inlawrev-4065	835	24	charitable	charitable	ADJ
inlawrev-4065	835	25	purposes	purpose	NOUN
inlawrev-4065	835	26	exemption	exemption	NOUN
inlawrev-4065	835	27	and	and	CCONJ
inlawrev-4065	835	28	applied	apply	VERB
inlawrev-4065	835	29	a	a	DET
inlawrev-4065	835	30	whole	whole	ADJ
inlawrev-4065	835	31	'	'	PUNCT
inlawrev-4065	835	32	new	new	ADJ
inlawrev-4065	835	33	'	'	PUNCT
inlawrev-4065	835	34	test	test	NOUN
inlawrev-4065	835	35	.	.	PUNCT
inlawrev-4065	835	36	'"*'^	'"*'^	PUNCT
inlawrev-4065	836	1	the	the	DET
inlawrev-4065	836	2	court	court	NOUN
inlawrev-4065	836	3	disagreed	disagree	VERB
inlawrev-4065	836	4	holding	hold	VERB
inlawrev-4065	836	5	that	that	SCONJ
inlawrev-4065	836	6	it	it	PRON
inlawrev-4065	836	7	did	do	AUX
inlawrev-4065	836	8	not	not	PART
inlawrev-4065	836	9	apply	apply	VERB
inlawrev-4065	836	10	a	a	DET
inlawrev-4065	836	11	new	new	ADJ
inlawrev-4065	836	12	test	test	NOUN
inlawrev-4065	836	13	but	but	CCONJ
inlawrev-4065	836	14	instead	instead	ADV
inlawrev-4065	836	15	demonstrated	demonstrate	VERB
inlawrev-4065	836	16	the	the	DET
inlawrev-4065	836	17	insufficiency	insufficiency	NOUN
inlawrev-4065	836	18	of	of	ADP
inlawrev-4065	836	19	the	the	DET
inlawrev-4065	836	20	evidence	evidence	NOUN
inlawrev-4065	836	21	presented	present	VERB
inlawrev-4065	836	22	by	by	ADP
inlawrev-4065	836	23	jamestown	jamestown	PROPN
inlawrev-4065	836	24	in	in	ADP
inlawrev-4065	836	25	the	the	DET
inlawrev-4065	836	26	original	original	ADJ
inlawrev-4065	836	27	administrative	administrative	ADJ
inlawrev-4065	836	28	hearing	hearing	NOUN
inlawrev-4065	836	29	.	.	PUNCT
inlawrev-4065	837	1	"^	"^	PART
inlawrev-4065	837	2	'	'	PUNCT
inlawrev-4065	837	3	^	^	SYM
inlawrev-4065	837	4	16	16	NUM
inlawrev-4065	837	5	.	.	PUNCT
inlawrev-4065	837	6	oaken	oaken	VERB
inlawrev-4065	837	7	bucket	bucket	NOUN
inlawrev-4065	837	8	partners	partner	NOUN
inlawrev-4065	837	9	,	,	PUNCT
inlawrev-4065	837	10	llc	llc	PROPN
inlawrev-4065	837	11	v.	v.	PROPN
inlawrev-4065	837	12	hamilton	hamilton	PROPN
inlawrev-4065	837	13	county	county	PROPN
inlawrev-4065	837	14	property	property	NOUN
inlawrev-4065	837	15	tax	tax	NOUN
inlawrev-4065	837	16	assessment	assessment	NOUN
inlawrev-4065	837	17	board	board	PROPN
inlawrev-4065	837	18	.	.	PUNCT
inlawrev-4065	838	1	"*^^—the	"*^^—the	PROPN
inlawrev-4065	838	2	court	court	PROPN
inlawrev-4065	838	3	previously	previously	ADV
inlawrev-4065	838	4	issued	issue	VERB
inlawrev-4065	838	5	an	an	DET
inlawrev-4065	838	6	opinion	opinion	NOUN
inlawrev-4065	838	7	on	on	ADP
inlawrev-4065	838	8	this	this	DET
inlawrev-4065	838	9	case	case	NOUN
inlawrev-4065	838	10	in	in	ADP
inlawrev-4065	838	11	oaken	oaken	VERB
inlawrev-4065	838	12	bucket	bucket	NOUN
inlawrev-4065	838	13	l^^^	l^^^	NOUN
inlawrev-4065	838	14	in	in	ADP
inlawrev-4065	838	15	that	that	DET
inlawrev-4065	838	16	opinion	opinion	NOUN
inlawrev-4065	838	17	,	,	PUNCT
inlawrev-4065	838	18	the	the	DET
inlawrev-4065	838	19	court	court	NOUN
inlawrev-4065	838	20	held	hold	VERB
inlawrev-4065	838	21	that	that	SCONJ
inlawrev-4065	838	22	"	"	PUNCT
inlawrev-4065	838	23	a	a	DET
inlawrev-4065	838	24	portion	portion	NOUN
inlawrev-4065	838	25	of	of	ADP
inlawrev-4065	838	26	oaken	oaken	VERB
inlawrev-4065	838	27	bucket	bucket	NOUN
inlawrev-4065	838	28	partners	partner	NOUN
inlawrev-4065	838	29	,	,	PUNCT
inlawrev-4065	838	30	llc	llc	PROPN
inlawrev-4065	838	31	's	's	PART
inlawrev-4065	838	32	.	.	PUNCT
inlawrev-4065	838	33	.	.	PUNCT
inlawrev-4065	838	34	.	.	PUNCT
inlawrev-4065	839	1	real	real	ADJ
inlawrev-4065	839	2	property	property	NOUN
inlawrev-4065	839	3	qualified	qualified	ADJ
inlawrev-4065	839	4	for	for	ADP
inlawrev-4065	839	5	a	a	DET
inlawrev-4065	839	6	charitable	charitable	ADJ
inlawrev-4065	839	7	/	/	SYM
inlawrev-4065	839	8	religious	religious	ADJ
inlawrev-4065	839	9	purposes	purpose	NOUN
inlawrev-4065	839	10	exemption	exemption	NOUN
inlawrev-4065	839	11	under	under	ADP
inlawrev-4065	839	12	indiana	indiana	PROPN
inlawrev-4065	839	13	code	code	PROPN
inlawrev-4065	839	14	§	§	PROPN
inlawrev-4065	839	15	6	6	NUM
inlawrev-4065	839	16	-	-	SYM
inlawrev-4065	839	17	1.1	1.1	NUM
inlawrev-4065	839	18	-	-	PUNCT
inlawrev-4065	839	19	10	10	NUM
inlawrev-4065	839	20	-	-	SYM
inlawrev-4065	839	21	16	16	NUM
inlawrev-4065	839	22	during	during	ADP
inlawrev-4065	839	23	the	the	DET
inlawrev-4065	839	24	2004	2004	NUM
inlawrev-4065	839	25	tax	tax	NOUN
inlawrev-4065	839	26	year	year	NOUN
inlawrev-4065	839	27	.	.	PUNCT
inlawrev-4065	840	1	'"^^^	'"^^^	PROPN
inlawrev-4065	840	2	the	the	DET
inlawrev-4065	840	3	hamilton	hamilton	PROPN
inlawrev-4065	840	4	county	county	PROPN
inlawrev-4065	840	5	ptaboa	ptaboa	PROPN
inlawrev-4065	840	6	and	and	CCONJ
inlawrev-4065	840	7	the	the	DET
inlawrev-4065	840	8	hamilton	hamilton	PROPN
inlawrev-4065	840	9	county	county	PROPN
inlawrev-4065	840	10	assessor	assessor	NOUN
inlawrev-4065	840	11	409	409	NUM
inlawrev-4065	840	12	.	.	PUNCT
inlawrev-4065	841	1	jamestown	jamestown	PROPN
inlawrev-4065	841	2	homes	home	NOUN
inlawrev-4065	841	3	,	,	PUNCT
inlawrev-4065	841	4	914	914	NUM
inlawrev-4065	841	5	n.e.2d	n.e.2d	NOUN
inlawrev-4065	841	6	at	at	ADP
inlawrev-4065	841	7	14	14	NUM
inlawrev-4065	841	8	.	.	PUNCT
inlawrev-4065	841	9	410	410	NUM
inlawrev-4065	841	10	.	.	PUNCT
inlawrev-4065	842	1	909	909	NUM
inlawrev-4065	842	2	n.e.2d	n.e.2d	NOUN
inlawrev-4065	842	3	1	1	NUM
inlawrev-4065	842	4	129	129	NUM
inlawrev-4065	842	5	(	(	PUNCT
inlawrev-4065	842	6	ind	ind	NOUN
inlawrev-4065	842	7	.	.	PUNCT
inlawrev-4065	843	1	t.c	t.c	PROPN
inlawrev-4065	843	2	.	.	PROPN
inlawrev-4065	843	3	2009	2009	NUM
inlawrev-4065	843	4	)	)	PUNCT
inlawrev-4065	843	5	;	;	PUNCT
inlawrev-4065	843	6	see	see	VERB
inlawrev-4065	843	7	supra	supra	PROPN
inlawrev-4065	843	8	notes	note	VERB
inlawrev-4065	843	9	352	352	NUM
inlawrev-4065	843	10	-	-	SYM
inlawrev-4065	843	11	74	74	NUM
inlawrev-4065	843	12	.	.	PUNCT
inlawrev-4065	844	1	411	411	NUM
inlawrev-4065	844	2	.	.	PUNCT
inlawrev-4065	845	1	jamestown	jamestown	PROPN
inlawrev-4065	845	2	homes	home	NOUN
inlawrev-4065	845	3	,	,	PUNCT
inlawrev-4065	845	4	9	9	NUM
inlawrev-4065	845	5	1	1	NUM
inlawrev-4065	845	6	4	4	NUM
inlawrev-4065	845	7	n.e.2d	n.e.2d	NOUN
inlawrev-4065	845	8	at	at	ADP
inlawrev-4065	845	9	14	14	NUM
inlawrev-4065	845	10	.	.	PUNCT
inlawrev-4065	846	1	412	412	NUM
inlawrev-4065	846	2	.	.	PUNCT
inlawrev-4065	847	1	jamestown	jamestown	PROPN
inlawrev-4065	847	2	homes	home	NOUN
inlawrev-4065	847	3	,	,	PUNCT
inlawrev-4065	847	4	909	909	NUM
inlawrev-4065	847	5	n.e.2d	n.e.2d	NOUN
inlawrev-4065	847	6	at	at	ADP
inlawrev-4065	847	7	1	1	NUM
inlawrev-4065	847	8	134	134	NUM
inlawrev-4065	847	9	.	.	PUNCT
inlawrev-4065	848	1	413	413	NUM
inlawrev-4065	848	2	.	.	PUNCT
inlawrev-4065	848	3	jamestown	jamestown	PROPN
inlawrev-4065	849	1	//	//	PROPN
inlawrev-4065	849	2	,	,	PUNCT
inlawrev-4065	849	3	914	914	NUM
inlawrev-4065	849	4	n.e.2d	n.e.2d	NOUN
inlawrev-4065	849	5	at	at	ADP
inlawrev-4065	849	6	14	14	NUM
inlawrev-4065	849	7	.	.	PUNCT
inlawrev-4065	850	1	414	414	NUM
inlawrev-4065	850	2	.	.	PUNCT
inlawrev-4065	851	1	i	i	PRON
inlawrev-4065	851	2	d.	d.	PROPN
inlawrev-4065	851	3	at	at	ADP
inlawrev-4065	851	4	14	14	NUM
inlawrev-4065	851	5	-	-	SYM
inlawrev-4065	851	6	15	15	NUM
inlawrev-4065	851	7	.	.	PUNCT
inlawrev-4065	852	1	415	415	NUM
inlawrev-4065	852	2	.	.	PUNCT
inlawrev-4065	853	1	mat	mat	PROPN
inlawrev-4065	853	2	15	15	NUM
inlawrev-4065	853	3	.	.	PUNCT
inlawrev-4065	854	1	416	416	NUM
inlawrev-4065	854	2	.	.	PUNCT
inlawrev-4065	855	1	i	i	PRON
inlawrev-4065	855	2	d.	d.	PROPN
inlawrev-4065	855	3	417	417	NUM
inlawrev-4065	855	4	.	.	PUNCT
inlawrev-4065	856	1	i	i	PRON
inlawrev-4065	856	2	d	d	PROPN
inlawrev-4065	856	3	418	418	PROPN
inlawrev-4065	856	4	.	.	PUNCT
inlawrev-4065	857	1	mat	mat	PROPN
inlawrev-4065	857	2	16	16	NUM
inlawrev-4065	857	3	.	.	PUNCT
inlawrev-4065	858	1	419	419	NUM
inlawrev-4065	858	2	.	.	PUNCT
inlawrev-4065	859	1	i	i	PRON
inlawrev-4065	859	2	d	d	PROPN
inlawrev-4065	859	3	420	420	NUM
inlawrev-4065	859	4	.	.	PUNCT
inlawrev-4065	860	1	914	914	NUM
inlawrev-4065	860	2	n.e.2d	n.e.2d	NOUN
inlawrev-4065	860	3	868	868	NUM
inlawrev-4065	860	4	(	(	PUNCT
inlawrev-4065	860	5	ind	ind	NOUN
inlawrev-4065	860	6	.	.	PUNCT
inlawrev-4065	861	1	t.c	t.c	PROPN
inlawrev-4065	861	2	.	.	PROPN
inlawrev-4065	861	3	2009	2009	NUM
inlawrev-4065	861	4	)	)	PUNCT
inlawrev-4065	861	5	,	,	PUNCT
inlawrev-4065	861	6	trans	tran	NOUN
inlawrev-4065	861	7	,	,	PUNCT
inlawrev-4065	861	8	granted	grant	VERB
inlawrev-4065	861	9	,	,	PUNCT
inlawrev-4065	861	10	2010	2010	NUM
inlawrev-4065	861	11	ind	ind	NOUN
inlawrev-4065	861	12	.	.	PUNCT
inlawrev-4065	862	1	lexis	lexis	X
inlawrev-4065	862	2	215	215	NUM
inlawrev-4065	862	3	(	(	PUNCT
inlawrev-4065	862	4	ind	ind	NOUN
inlawrev-4065	862	5	.	.	PUNCT
inlawrev-4065	863	1	mar	mar	PROPN
inlawrev-4065	863	2	.	.	PROPN
inlawrev-4065	863	3	11	11	NUM
inlawrev-4065	863	4	,	,	PUNCT
inlawrev-4065	863	5	2010	2010	NUM
inlawrev-4065	863	6	)	)	PUNCT
inlawrev-4065	863	7	.	.	PUNCT
inlawrev-4065	864	1	421	421	NUM
inlawrev-4065	864	2	.	.	PUNCT
inlawrev-4065	864	3	see	see	VERB
inlawrev-4065	864	4	oaken	oaken	VERB
inlawrev-4065	864	5	bucket	bucket	NOUN
inlawrev-4065	864	6	partners	partner	NOUN
inlawrev-4065	864	7	,	,	PUNCT
inlawrev-4065	864	8	llc	llc	PROPN
inlawrev-4065	864	9	v.	v.	PROPN
inlawrev-4065	864	10	hamilton	hamilton	PROPN
inlawrev-4065	864	11	county	county	PROPN
inlawrev-4065	864	12	prop	prop	NOUN
inlawrev-4065	864	13	.	.	PUNCT
inlawrev-4065	865	1	tax	tax	NOUN
inlawrev-4065	865	2	assessment	assessment	NOUN
inlawrev-4065	865	3	bd	bd	PROPN
inlawrev-4065	865	4	.	.	PROPN
inlawrev-4065	865	5	of	of	ADP
inlawrev-4065	865	6	appeals	appeal	NOUN
inlawrev-4065	865	7	,	,	PUNCT
inlawrev-4065	865	8	909	909	NUM
inlawrev-4065	865	9	n.e.2d	n.e.2d	NOUN
inlawrev-4065	865	10	1	1	NUM
inlawrev-4065	865	11	129	129	NUM
inlawrev-4065	865	12	(	(	PUNCT
inlawrev-4065	865	13	ind	ind	NOUN
inlawrev-4065	865	14	.	.	PUNCT
inlawrev-4065	866	1	t.c	t.c	PROPN
inlawrev-4065	866	2	.	.	PROPN
inlawrev-4065	866	3	2009	2009	NUM
inlawrev-4065	866	4	)	)	PUNCT
inlawrev-4065	866	5	.	.	PUNCT
inlawrev-4065	867	1	422	422	NUM
inlawrev-4065	867	2	.	.	PUNCT
inlawrev-4065	867	3	oaken	oaken	VERB
inlawrev-4065	867	4	bucket	bucket	NOUN
inlawrev-4065	867	5	partners	partner	NOUN
inlawrev-4065	867	6	,	,	PUNCT
inlawrev-4065	867	7	llc	llc	PROPN
inlawrev-4065	867	8	,	,	PUNCT
inlawrev-4065	867	9	914	914	NUM
inlawrev-4065	867	10	n.e.2d	n.e.2d	NOUN
inlawrev-4065	867	11	at	at	ADP
inlawrev-4065	867	12	869	869	NUM
inlawrev-4065	867	13	.	.	PUNCT
inlawrev-4065	868	1	2010	2010	NUM
inlawrev-4065	868	2	]	]	PUNCT
inlawrev-4065	868	3	taxation	taxation	NOUN
inlawrev-4065	868	4	1035	1035	NUM
inlawrev-4065	868	5	filed	file	VERB
inlawrev-4065	868	6	a	a	DET
inlawrev-4065	868	7	petition	petition	NOUN
inlawrev-4065	868	8	for	for	ADP
inlawrev-4065	868	9	rehearing	rehear	VERB
inlawrev-4065	868	10	arguing	argue	VERB
inlawrev-4065	868	11	that	that	SCONJ
inlawrev-4065	868	12	"	"	PUNCT
inlawrev-4065	868	13	the	the	DET
inlawrev-4065	868	14	court	court	NOUN
inlawrev-4065	868	15	committed	commit	VERB
inlawrev-4065	868	16	reversible	reversible	ADJ
inlawrev-4065	868	17	error	error	NOUN
inlawrev-4065	868	18	when	when	SCONJ
inlawrev-4065	868	19	it	it	PRON
inlawrev-4065	868	20	failed	fail	VERB
inlawrev-4065	868	21	to	to	PART
inlawrev-4065	868	22	find	find	VERB
inlawrev-4065	868	23	that	that	SCONJ
inlawrev-4065	868	24	oaken	oaken	VERB
inlawrev-4065	868	25	bucket	bucket	NOUN
inlawrev-4065	868	26	had	have	AUX
inlawrev-4065	868	27	been	be	AUX
inlawrev-4065	868	28	prejudiced	prejudice	VERB
inlawrev-4065	868	29	"	"	PUNCT
inlawrev-4065	868	30	;	;	PUNCT
inlawrev-4065	868	31	and	and	CCONJ
inlawrev-4065	868	32	also	also	ADV
inlawrev-4065	868	33	"	"	PUNCT
inlawrev-4065	868	34	that	that	SCONJ
inlawrev-4065	868	35	the	the	DET
inlawrev-4065	868	36	court	court	NOUN
inlawrev-4065	868	37	's	's	PART
inlawrev-4065	868	38	decision	decision	NOUN
inlawrev-4065	868	39	in	in	ADP
inlawrev-4065	868	40	oaken	oaken	VERB
inlawrev-4065	868	41	bucket	bucket	NOUN
inlawrev-4065	868	42	i	i	PRON
inlawrev-4065	868	43	conflict[ed	conflict[ed	PROPN
inlawrev-4065	868	44	]	]	PUNCT
inlawrev-4065	868	45	with	with	ADP
inlawrev-4065	868	46	the	the	DET
inlawrev-4065	868	47	cases	case	NOUN
inlawrev-4065	868	48	of	of	ADP
inlawrev-4065	868	49	travelers	traveler	NOUN
inlawrev-4065	868	50	'	'	PART
inlawrev-4065	868	51	insurance	insurance	NOUN
inlawrev-4065	868	52	company	company	NOUN
inlawrev-4065	868	53	v.	v.	CCONJ
inlawrev-4065	868	54	kenf^^	kenf^^	NUM
inlawrev-4065	868	55	and	and	CCONJ
inlawrev-4065	868	56	spohn	spohn	ADJ
inlawrev-4065	868	57	v.	v.	ADP
inlawrev-4065	868	58	stark	stark	ADJ
inlawrev-4065	868	59	,	,	PUNCT
inlawrev-4065	868	60	197	197	NUM
inlawrev-4065	868	61	ind	ind	NOUN
inlawrev-4065	868	62	.	.	PUNCT
inlawrev-4065	869	1	299	299	NUM
inlawrev-4065	869	2	,	,	PUNCT
inlawrev-4065	869	3	150	150	NUM
inlawrev-4065	869	4	n.e	n.e	NOUN
inlawrev-4065	869	5	.	.	PROPN
inlawrev-4065	869	6	787	787	NUM
inlawrev-4065	869	7	(	(	PUNCT
inlawrev-4065	869	8	ind	ind	NOUN
inlawrev-4065	869	9	.	.	PUNCT
inlawrev-4065	870	1	1926).'"^^'^	1926).'"^^'^	NUM
inlawrev-4065	870	2	as	as	ADP
inlawrev-4065	870	3	to	to	ADP
inlawrev-4065	870	4	the	the	DET
inlawrev-4065	870	5	issue	issue	NOUN
inlawrev-4065	870	6	ofwhether	ofwhether	ADV
inlawrev-4065	870	7	or	or	CCONJ
inlawrev-4065	870	8	not	not	PART
inlawrev-4065	870	9	the	the	DET
inlawrev-4065	870	10	court	court	NOUN
inlawrev-4065	870	11	committed	commit	VERB
inlawrev-4065	870	12	reversible	reversible	ADJ
inlawrev-4065	870	13	error	error	NOUN
inlawrev-4065	870	14	when	when	SCONJ
inlawrev-4065	870	15	it	it	PRON
inlawrev-4065	870	16	failed	fail	VERB
inlawrev-4065	870	17	to	to	PART
inlawrev-4065	870	18	find	find	VERB
inlawrev-4065	870	19	that	that	SCONJ
inlawrev-4065	870	20	oaken	oaken	VERB
inlawrev-4065	870	21	bucket	bucket	NOUN
inlawrev-4065	870	22	had	have	AUX
inlawrev-4065	870	23	been	be	AUX
inlawrev-4065	870	24	prejudiced	prejudice	VERB
inlawrev-4065	870	25	,	,	PUNCT
inlawrev-4065	870	26	the	the	DET
inlawrev-4065	870	27	court	court	NOUN
inlawrev-4065	870	28	looked	look	VERB
inlawrev-4065	870	29	to	to	ADP
inlawrev-4065	870	30	the	the	DET
inlawrev-4065	870	31	plain	plain	ADJ
inlawrev-4065	870	32	language	language	NOUN
inlawrev-4065	870	33	ofic	ofic	ADV
inlawrev-4065	870	34	33	33	NUM
inlawrev-4065	870	35	-	-	SYM
inlawrev-4065	870	36	26	26	NUM
inlawrev-4065	870	37	-	-	PUNCT
inlawrev-4065	870	38	6	6	NUM
inlawrev-4065	870	39	-	-	SYM
inlawrev-4065	870	40	4	4	NUM
inlawrev-4065	870	41	which	which	PRON
inlawrev-4065	870	42	provides	provide	VERB
inlawrev-4065	870	43	,	,	PUNCT
inlawrev-4065	870	44	in	in	ADP
inlawrev-4065	870	45	part	part	NOUN
inlawrev-4065	870	46	,	,	PUNCT
inlawrev-4065	870	47	thatjudicial	thatjudicial	ADJ
inlawrev-4065	870	48	relief	relief	NOUN
inlawrev-4065	870	49	is	be	AUX
inlawrev-4065	870	50	only	only	ADV
inlawrev-4065	870	51	available	available	ADJ
inlawrev-4065	870	52	ifthe	ifthe	NOUN
inlawrev-4065	870	53	person	person	NOUN
inlawrev-4065	870	54	seeking	seek	VERB
inlawrev-4065	870	55	such	such	ADJ
inlawrev-4065	870	56	reliefhas	reliefha	NOUN
inlawrev-4065	870	57	been	be	AUX
inlawrev-4065	870	58	prejudiced	prejudice	VERB
inlawrev-4065	870	59	.	.	PUNCT
inlawrev-4065	871	1	the	the	DET
inlawrev-4065	871	2	court	court	NOUN
inlawrev-4065	871	3	found	find	VERB
inlawrev-4065	871	4	that	that	SCONJ
inlawrev-4065	871	5	ic	ic	PROPN
inlawrev-4065	871	6	33	33	NUM
inlawrev-4065	871	7	-	-	PUNCT
inlawrev-4065	871	8	26	26	NUM
inlawrev-4065	871	9	-	-	PUNCT
inlawrev-4065	871	10	6	6	NUM
inlawrev-4065	871	11	-	-	SYM
inlawrev-4065	871	12	4	4	NUM
inlawrev-4065	871	13	is	be	AUX
inlawrev-4065	871	14	not	not	PART
inlawrev-4065	871	15	ambiguous	ambiguous	ADJ
inlawrev-4065	871	16	,	,	PUNCT
inlawrev-4065	871	17	and	and	CCONJ
inlawrev-4065	871	18	that	that	SCONJ
inlawrev-4065	871	19	"	"	PUNCT
inlawrev-4065	871	20	[	[	X
inlawrev-4065	871	21	njothing	njothe	VERB
inlawrev-4065	871	22	within	within	ADP
inlawrev-4065	871	23	[	[	X
inlawrev-4065	871	24	it	it	PRON
inlawrev-4065	871	25	]	]	PUNCT
inlawrev-4065	871	26	suggests	suggest	VERB
inlawrev-4065	871	27	that	that	SCONJ
inlawrev-4065	871	28	a	a	DET
inlawrev-4065	871	29	party	party	NOUN
inlawrev-4065	871	30	may	may	AUX
inlawrev-4065	871	31	only	only	ADV
inlawrev-4065	871	32	be	be	AUX
inlawrev-4065	871	33	harmed	harm	VERB
inlawrev-4065	871	34	when	when	SCONJ
inlawrev-4065	871	35	it	it	PRON
inlawrev-4065	871	36	suffers	suffer	VERB
inlawrev-4065	871	37	a	a	DET
inlawrev-4065	871	38	financial	financial	ADJ
inlawrev-4065	871	39	loss	loss	NOUN
inlawrev-4065	871	40	.	.	PUNCT
inlawrev-4065	872	1	'"^^^	'"^^^	PROPN
inlawrev-4065	873	1	furthermore	furthermore	ADV
inlawrev-4065	873	2	,	,	PUNCT
inlawrev-4065	873	3	the	the	DET
inlawrev-4065	873	4	court	court	NOUN
inlawrev-4065	873	5	found	find	VERB
inlawrev-4065	873	6	that	that	SCONJ
inlawrev-4065	873	7	a	a	DET
inlawrev-4065	873	8	final	final	ADJ
inlawrev-4065	873	9	determination	determination	NOUN
inlawrev-4065	873	10	of	of	ADP
inlawrev-4065	873	11	the	the	DET
inlawrev-4065	873	12	ibtr	ibtr	NOUN
inlawrev-4065	873	13	may	may	AUX
inlawrev-4065	873	14	be	be	AUX
inlawrev-4065	873	15	prejudicial	prejudicial	ADJ
inlawrev-4065	873	16	to	to	ADP
inlawrev-4065	873	17	the	the	DET
inlawrev-4065	873	18	party	party	NOUN
inlawrev-4065	873	19	that	that	PRON
inlawrev-4065	873	20	seeks	seek	VERB
inlawrev-4065	873	21	its	its	PRON
inlawrev-4065	873	22	reversal	reversal	NOUN
inlawrev-4065	873	23	,	,	PUNCT
inlawrev-4065	873	24	and	and	CCONJ
inlawrev-4065	873	25	therefore	therefore	ADV
inlawrev-4065	873	26	the	the	DET
inlawrev-4065	873	27	court	court	NOUN
inlawrev-4065	873	28	had	have	AUX
inlawrev-4065	873	29	not	not	PART
inlawrev-4065	873	30	committed	commit	VERB
inlawrev-4065	873	31	reversible	reversible	ADJ
inlawrev-4065	873	32	error	error	NOUN
inlawrev-4065	873	33	on	on	ADP
inlawrev-4065	873	34	this	this	DET
inlawrev-4065	873	35	issue	issue	NOUN
inlawrev-4065	873	36	.	.	PUNCT
inlawrev-4065	874	1	"*^^	"*^^	NOUN
inlawrev-4065	874	2	as	as	ADP
inlawrev-4065	874	3	to	to	ADP
inlawrev-4065	874	4	the	the	DET
inlawrev-4065	874	5	contention	contention	NOUN
inlawrev-4065	874	6	that	that	SCONJ
inlawrev-4065	874	7	the	the	DET
inlawrev-4065	874	8	court	court	NOUN
inlawrev-4065	874	9	's	's	PART
inlawrev-4065	874	10	previous	previous	ADJ
inlawrev-4065	874	11	decision	decision	NOUN
inlawrev-4065	874	12	conflicted	conflict	VERB
inlawrev-4065	874	13	with	with	ADP
inlawrev-4065	874	14	the	the	DET
inlawrev-4065	874	15	holdings	holding	NOUN
inlawrev-4065	874	16	in	in	ADP
inlawrev-4065	874	17	travelers	traveler	NOUN
inlawrev-4065	874	18	'	'	PUNCT
inlawrev-4065	874	19	insurance	insurance	NOUN
inlawrev-4065	874	20	co^^	co^^	NOUN
inlawrev-4065	874	21	''	''	PUNCT
inlawrev-4065	874	22	and	and	CCONJ
inlawrev-4065	874	23	spohn,^^^	spohn,^^^	NOUN
inlawrev-4065	874	24	the	the	DET
inlawrev-4065	874	25	court	court	NOUN
inlawrev-4065	874	26	held	hold	VERB
inlawrev-4065	874	27	that	that	SCONJ
inlawrev-4065	874	28	no	no	DET
inlawrev-4065	874	29	conflict	conflict	NOUN
inlawrev-4065	874	30	existed	exist	VERB
inlawrev-4065	874	31	.	.	PUNCT
inlawrev-4065	874	32	"^^^	"^^^	PUNCT
inlawrev-4065	875	1	in	in	ADP
inlawrev-4065	875	2	support	support	NOUN
inlawrev-4065	875	3	ofthis	ofthi	VERB
inlawrev-4065	875	4	holding	holding	NOUN
inlawrev-4065	875	5	,	,	PUNCT
inlawrev-4065	875	6	the	the	DET
inlawrev-4065	875	7	court	court	NOUN
inlawrev-4065	875	8	noted	note	VERB
inlawrev-4065	875	9	that	that	SCONJ
inlawrev-4065	875	10	in	in	ADP
inlawrev-4065	875	11	sangralea	sangralea	PROPN
inlawrev-4065	875	12	boys	boy	NOUN
inlawrev-4065	875	13	fund	fund	PROPN
inlawrev-4065	875	14	,	,	PUNCT
inlawrev-4065	875	15	inc	inc	PROPN
inlawrev-4065	875	16	.	.	PROPN
inlawrev-4065	875	17	v.	v.	ADP
inlawrev-4065	875	18	state	state	PROPN
inlawrev-4065	875	19	board	board	PROPN
inlawrev-4065	875	20	of	of	ADP
inlawrev-4065	875	21	tax	tax	NOUN
inlawrev-4065	875	22	commissioners,^^^	commissioners,^^^	PROPN
inlawrev-4065	875	23	the	the	DET
inlawrev-4065	875	24	court	court	NOUN
inlawrev-4065	875	25	found	find	VERB
inlawrev-4065	875	26	that	that	SCONJ
inlawrev-4065	875	27	a	a	DET
inlawrev-4065	875	28	unity	unity	NOUN
inlawrev-4065	875	29	ofownership	ofownership	NOUN
inlawrev-4065	875	30	,	,	PUNCT
inlawrev-4065	875	31	occupancy	occupancy	NOUN
inlawrev-4065	875	32	,	,	PUNCT
inlawrev-4065	875	33	and	and	CCONJ
inlawrev-4065	875	34	use	use	NOUN
inlawrev-4065	875	35	was	be	AUX
inlawrev-4065	875	36	not	not	PART
inlawrev-4065	875	37	necessary	necessary	ADJ
inlawrev-4065	875	38	in	in	ADP
inlawrev-4065	875	39	order	order	NOUN
inlawrev-4065	875	40	to	to	PART
inlawrev-4065	875	41	qualify	qualify	VERB
inlawrev-4065	875	42	for	for	ADP
inlawrev-4065	875	43	an	an	DET
inlawrev-4065	875	44	exemption	exemption	NOUN
inlawrev-4065	875	45	under	under	ADP
inlawrev-4065	875	46	ic	ic	PROPN
inlawrev-4065	875	47	6	6	NUM
inlawrev-4065	875	48	-	-	SYM
inlawrev-4065	875	49	1.1	1.1	NUM
inlawrev-4065	875	50	-	-	PUNCT
inlawrev-4065	875	51	10	10	NUM
inlawrev-4065	875	52	-	-	PUNCT
inlawrev-4065	875	53	16.'^^	16.'^^	NUM
inlawrev-4065	875	54	*	*	PUNCT
inlawrev-4065	875	55	the	the	DET
inlawrev-4065	875	56	court	court	NOUN
inlawrev-4065	875	57	fiirther	fiirther	NOUN
inlawrev-4065	875	58	noted	note	VERB
inlawrev-4065	875	59	that	that	SCONJ
inlawrev-4065	875	60	in	in	ADP
inlawrev-4065	875	61	oaken	oaken	ADJ
inlawrev-4065	875	62	bucket	bucket	NOUN
inlawrev-4065	875	63	i	i	PRON
inlawrev-4065	875	64	it	it	PRON
inlawrev-4065	875	65	had	have	AUX
inlawrev-4065	875	66	explained	explain	VERB
inlawrev-4065	875	67	that	that	SCONJ
inlawrev-4065	875	68	a	a	DET
inlawrev-4065	875	69	lack	lack	NOUN
inlawrev-4065	875	70	of	of	ADP
inlawrev-4065	875	71	unity	unity	NOUN
inlawrev-4065	875	72	of	of	ADP
inlawrev-4065	875	73	ownership	ownership	NOUN
inlawrev-4065	875	74	,	,	PUNCT
inlawrev-4065	875	75	occupancy	occupancy	NOUN
inlawrev-4065	875	76	,	,	PUNCT
inlawrev-4065	875	77	and	and	CCONJ
inlawrev-4065	875	78	use	use	AUX
inlawrev-4065	875	79	forced	force	VERB
inlawrev-4065	875	80	both	both	DET
inlawrev-4065	875	81	entities	entity	NOUN
inlawrev-4065	875	82	to	to	PART
inlawrev-4065	875	83	demonstrate	demonstrate	VERB
inlawrev-4065	875	84	that	that	SCONJ
inlawrev-4065	875	85	they	they	PRON
inlawrev-4065	875	86	possessed	possess	VERB
inlawrev-4065	875	87	their	their	PRON
inlawrev-4065	875	88	own	own	ADJ
inlawrev-4065	875	89	exempt	exempt	ADJ
inlawrev-4065	875	90	purposes	purpose	NOUN
inlawrev-4065	875	91	,	,	PUNCT
inlawrev-4065	875	92	but	but	CCONJ
inlawrev-4065	875	93	they	they	PRON
inlawrev-4065	875	94	did	do	AUX
inlawrev-4065	875	95	not	not	PART
inlawrev-4065	875	96	need	need	VERB
inlawrev-4065	875	97	to	to	PART
inlawrev-4065	875	98	demonstrate	demonstrate	VERB
inlawrev-4065	875	99	that	that	SCONJ
inlawrev-4065	875	100	they	they	PRON
inlawrev-4065	875	101	both	both	PRON
inlawrev-4065	875	102	directly	directly	ADV
inlawrev-4065	875	103	used	use	VERB
inlawrev-4065	875	104	the	the	DET
inlawrev-4065	875	105	property	property	NOUN
inlawrev-4065	875	106	in	in	ADP
inlawrev-4065	875	107	fiartherance	fiartherance	NOUN
inlawrev-4065	875	108	of	of	ADP
inlawrev-4065	875	109	those	those	DET
inlawrev-4065	875	110	purposes	purpose	NOUN
inlawrev-4065	875	111	.	.	PUNCT
inlawrev-4065	876	1	"	"	PUNCT
inlawrev-4065	876	2	^^^	^^^	PROPN
inlawrev-4065	876	3	finally	finally	ADV
inlawrev-4065	876	4	,	,	PUNCT
inlawrev-4065	876	5	the	the	DET
inlawrev-4065	876	6	court	court	NOUN
inlawrev-4065	876	7	reiterated	reiterate	VERB
inlawrev-4065	876	8	that	that	SCONJ
inlawrev-4065	876	9	the	the	DET
inlawrev-4065	876	10	"	"	PUNCT
inlawrev-4065	876	11	evaluation	evaluation	NOUN
inlawrev-4065	876	12	of	of	ADP
inlawrev-4065	876	13	whether	whether	SCONJ
inlawrev-4065	876	14	property	property	NOUN
inlawrev-4065	876	15	is	be	AUX
inlawrev-4065	876	16	owned	own	VERB
inlawrev-4065	876	17	,	,	PUNCT
inlawrev-4065	876	18	occupied	occupy	VERB
inlawrev-4065	876	19	,	,	PUNCT
inlawrev-4065	876	20	and	and	CCONJ
inlawrev-4065	876	21	predominately	predominately	ADV
inlawrev-4065	876	22	used	use	VERB
inlawrev-4065	876	23	for	for	ADP
inlawrev-4065	876	24	an	an	DET
inlawrev-4065	876	25	exempt	exempt	ADJ
inlawrev-4065	876	26	purpose	purpose	NOUN
inlawrev-4065	876	27	is	be	AUX
inlawrev-4065	876	28	a	a	DET
inlawrev-4065	876	29	fact	fact	NOUN
inlawrev-4065	876	30	sensitive	sensitive	ADJ
inlawrev-4065	876	31	inquiry	inquiry	NOUN
inlawrev-4065	876	32	"	"	PUNCT
inlawrev-4065	876	33	and	and	CCONJ
inlawrev-4065	876	34	that	that	SCONJ
inlawrev-4065	876	35	"	"	PUNCT
inlawrev-4065	876	36	the	the	DET
inlawrev-4065	876	37	totality	totality	NOUN
inlawrev-4065	876	38	of	of	ADP
inlawrev-4065	876	39	the	the	DET
inlawrev-4065	876	40	evidence	evidence	NOUN
inlawrev-4065	876	41	established	establish	VERB
inlawrev-4065	876	42	that	that	DET
inlawrev-4065	876	43	oaken	oaken	VERB
inlawrev-4065	876	44	bucket	bucket	NOUN
inlawrev-4065	876	45	possessed	possess	VERB
inlawrev-4065	876	46	its	its	PRON
inlawrev-4065	876	47	own	own	ADJ
inlawrev-4065	876	48	charitable	charitable	ADJ
inlawrev-4065	876	49	purpose	purpose	NOUN
inlawrev-4065	876	50	and	and	CCONJ
inlawrev-4065	876	51	that	that	SCONJ
inlawrev-4065	876	52	its	its	PRON
inlawrev-4065	876	53	property	property	NOUN
inlawrev-4065	876	54	was	be	AUX
inlawrev-4065	876	55	both	both	PRON
inlawrev-4065	876	56	occupied	occupy	VERB
inlawrev-4065	876	57	and	and	CCONJ
inlawrev-4065	876	58	predominately	predominately	ADV
inlawrev-4065	876	59	used	use	VERB
inlawrev-4065	876	60	for	for	ADP
inlawrev-4065	876	61	religious	religious	ADJ
inlawrev-4065	876	62	purposes	purpose	NOUN
inlawrev-4065	876	63	.	.	PUNCT
inlawrev-4065	877	1	'"^^^	'"^^^	PROPN
inlawrev-4065	877	2	the	the	DET
inlawrev-4065	877	3	court	court	NOUN
inlawrev-4065	877	4	therefore	therefore	ADV
inlawrev-4065	877	5	affirmed	affirm	VERB
inlawrev-4065	877	6	its	its	PRON
inlawrev-4065	877	7	previous	previous	ADJ
inlawrev-4065	877	8	decision	decision	NOUN
inlawrev-4065	877	9	in	in	ADP
inlawrev-4065	877	10	oaken	oaken	VERB
inlawrev-4065	877	11	bucket	bucket	NOUN
inlawrev-4065	877	12	i.	i.	NOUN
inlawrev-4065	877	13	1	1	NUM
inlawrev-4065	877	14	7	7	NUM
inlawrev-4065	877	15	.	.	PUNCT
inlawrev-4065	877	16	sandin	sandin	VERB
inlawrev-4065	877	17	trust	trust	PROPN
inlawrev-4065	877	18	v.	v.	PROPN
inlawrev-4065	877	19	michigan	michigan	PROPN
inlawrev-4065	877	20	township	township	PROPN
inlawrev-4065	877	21	assessor	assessor	NOUN
inlawrev-4065	877	22	.	.	PUNCT
inlawrev-4065	878	1	"^^"*—the	"^^"*—the	PROPN
inlawrev-4065	878	2	r.	r.	PROPN
inlawrev-4065	878	3	keith	keith	PROPN
inlawrev-4065	878	4	sandin	sandin	PROPN
inlawrev-4065	878	5	trust	trust	PROPN
inlawrev-4065	878	6	(	(	PUNCT
inlawrev-4065	878	7	r.	r.	PROPN
inlawrev-4065	878	8	keith	keith	PROPN
inlawrev-4065	878	9	sandin	sandin	PROPN
inlawrev-4065	878	10	,	,	PUNCT
inlawrev-4065	878	11	trustee	trustee	NOUN
inlawrev-4065	878	12	)	)	PUNCT
inlawrev-4065	878	13	challenged	challenge	VERB
inlawrev-4065	878	14	the	the	DET
inlawrev-4065	878	15	final	final	ADJ
inlawrev-4065	878	16	determination	determination	NOUN
inlawrev-4065	878	17	ofthe	ofthe	NOUN
inlawrev-4065	878	18	ibtr	ibtr	ADJ
inlawrev-4065	878	19	which	which	PRON
inlawrev-4065	878	20	had	have	AUX
inlawrev-4065	878	21	upheld	uphold	VERB
inlawrev-4065	878	22	the	the	DET
inlawrev-4065	878	23	michigan	michigan	PROPN
inlawrev-4065	878	24	township	township	PROPN
inlawrev-4065	878	25	assessor	assessor	NOUN
inlawrev-4065	878	26	's	's	PART
inlawrev-4065	878	27	interim	interim	ADJ
inlawrev-4065	878	28	assessments	assessment	NOUN
inlawrev-4065	878	29	ofhis	ofhis	PRON
inlawrev-4065	878	30	property	property	NOUN
inlawrev-4065	878	31	for	for	ADP
inlawrev-4065	878	32	the	the	DET
inlawrev-4065	878	33	2004	2004	NUM
inlawrev-4065	878	34	and	and	CCONJ
inlawrev-4065	878	35	2005	2005	NUM
inlawrev-4065	878	36	tax	tax	NOUN
inlawrev-4065	878	37	years	year	NOUN
inlawrev-4065	878	38	.	.	PUNCT
inlawrev-4065	879	1	sandin	sandin	VERB
inlawrev-4065	879	2	owned	own	VERB
inlawrev-4065	879	3	residential	residential	ADJ
inlawrev-4065	879	4	property	property	NOUN
inlawrev-4065	879	5	in	in	ADP
inlawrev-4065	879	6	423	423	NUM
inlawrev-4065	879	7	.	.	NOUN
inlawrev-4065	879	8	50	50	NUM
inlawrev-4065	879	9	n.e	n.e	PROPN
inlawrev-4065	879	10	.	.	PROPN
inlawrev-4065	879	11	562	562	NUM
inlawrev-4065	879	12	(	(	PUNCT
inlawrev-4065	879	13	ind	ind	NOUN
inlawrev-4065	879	14	.	.	PROPN
inlawrev-4065	879	15	1898	1898	NUM
inlawrev-4065	879	16	)	)	PUNCT
inlawrev-4065	879	17	.	.	PUNCT
inlawrev-4065	880	1	424	424	NUM
inlawrev-4065	880	2	.	.	NOUN
inlawrev-4065	880	3	oaken	oaken	VERB
inlawrev-4065	880	4	bucket	bucket	NOUN
inlawrev-4065	880	5	partners	partner	NOUN
inlawrev-4065	880	6	,	,	PUNCT
inlawrev-4065	880	7	llc	llc	PROPN
inlawrev-4065	880	8	,	,	PUNCT
inlawrev-4065	880	9	914	914	NUM
inlawrev-4065	880	10	n.e.2d	n.e.2d	NOUN
inlawrev-4065	880	11	at	at	ADP
inlawrev-4065	880	12	869	869	NUM
inlawrev-4065	880	13	.	.	PROPN
inlawrev-4065	880	14	425	425	NUM
inlawrev-4065	880	15	.	.	PUNCT
inlawrev-4065	881	1	i	i	PRON
inlawrev-4065	881	2	d.	d.	PROPN
inlawrev-4065	881	3	426	426	NUM
inlawrev-4065	881	4	.	.	PUNCT
inlawrev-4065	882	1	i	i	PRON
inlawrev-4065	882	2	d.	d.	PROPN
inlawrev-4065	882	3	at	at	ADP
inlawrev-4065	882	4	869	869	NUM
inlawrev-4065	882	5	-	-	SYM
inlawrev-4065	882	6	70	70	NUM
inlawrev-4065	882	7	.	.	PUNCT
inlawrev-4065	883	1	427	427	NUM
inlawrev-4065	883	2	.	.	X
inlawrev-4065	884	1	50	50	NUM
inlawrev-4065	884	2	n.e	n.e	PROPN
inlawrev-4065	884	3	.	.	PROPN
inlawrev-4065	884	4	562	562	NUM
inlawrev-4065	884	5	(	(	PUNCT
inlawrev-4065	884	6	ind	ind	NOUN
inlawrev-4065	884	7	.	.	PROPN
inlawrev-4065	884	8	1898	1898	NUM
inlawrev-4065	884	9	)	)	PUNCT
inlawrev-4065	884	10	.	.	PUNCT
inlawrev-4065	885	1	428	428	NUM
inlawrev-4065	885	2	.	.	X
inlawrev-4065	886	1	150n.e	150n.e	X
inlawrev-4065	886	2	.	.	PUNCT
inlawrev-4065	887	1	787	787	NUM
inlawrev-4065	887	2	(	(	PUNCT
inlawrev-4065	887	3	ind	ind	NOUN
inlawrev-4065	887	4	.	.	PUNCT
inlawrev-4065	887	5	1926	1926	NUM
inlawrev-4065	887	6	)	)	PUNCT
inlawrev-4065	887	7	.	.	PUNCT
inlawrev-4065	888	1	429	429	NUM
inlawrev-4065	888	2	.	.	PUNCT
inlawrev-4065	888	3	oaken	oaken	VERB
inlawrev-4065	888	4	bucket	bucket	NOUN
inlawrev-4065	888	5	partners	partner	NOUN
inlawrev-4065	888	6	,	,	PUNCT
inlawrev-4065	888	7	llc	llc	PROPN
inlawrev-4065	888	8	,	,	PUNCT
inlawrev-4065	888	9	9	9	NUM
inlawrev-4065	888	10	1	1	NUM
inlawrev-4065	888	11	4	4	NUM
inlawrev-4065	888	12	n.e.2d	n.e.2d	NOUN
inlawrev-4065	888	13	at	at	ADP
inlawrev-4065	888	14	87	87	NUM
inlawrev-4065	888	15	1	1	NUM
inlawrev-4065	888	16	.	.	PUNCT
inlawrev-4065	889	1	430	430	NUM
inlawrev-4065	889	2	.	.	PUNCT
inlawrev-4065	890	1	686n.e.2d954(ind	686n.e.2d954(ind	X
inlawrev-4065	890	2	.	.	PUNCT
inlawrev-4065	891	1	t.c	t.c	PROPN
inlawrev-4065	891	2	.	.	PROPN
inlawrev-4065	891	3	1997	1997	NUM
inlawrev-4065	891	4	)	)	PUNCT
inlawrev-4065	891	5	.	.	PUNCT
inlawrev-4065	892	1	43	43	NUM
inlawrev-4065	892	2	1	1	NUM
inlawrev-4065	892	3	.	.	PUNCT
inlawrev-4065	892	4	oaken	oaken	VERB
inlawrev-4065	892	5	bucket	bucket	NOUN
inlawrev-4065	892	6	partners	partner	NOUN
inlawrev-4065	892	7	,	,	PUNCT
inlawrev-4065	892	8	llc	llc	PROPN
inlawrev-4065	892	9	,	,	PUNCT
inlawrev-4065	892	10	9	9	NUM
inlawrev-4065	892	11	1	1	NUM
inlawrev-4065	892	12	4	4	NUM
inlawrev-4065	892	13	n.e.2d	n.e.2d	NOUN
inlawrev-4065	892	14	at	at	ADP
inlawrev-4065	892	15	870	870	NUM
inlawrev-4065	892	16	.	.	PUNCT
inlawrev-4065	893	1	432	432	NUM
inlawrev-4065	893	2	.	.	PUNCT
inlawrev-4065	894	1	mat	mat	VERB
inlawrev-4065	894	2	870	870	NUM
inlawrev-4065	894	3	-	-	SYM
inlawrev-4065	894	4	871	871	NUM
inlawrev-4065	894	5	.	.	PUNCT
inlawrev-4065	894	6	433	433	NUM
inlawrev-4065	894	7	.	.	PUNCT
inlawrev-4065	895	1	i	i	PRON
inlawrev-4065	895	2	d.	d.	PROPN
inlawrev-4065	895	3	at	at	ADP
inlawrev-4065	895	4	87	87	NUM
inlawrev-4065	895	5	1	1	NUM
inlawrev-4065	895	6	(	(	PUNCT
inlawrev-4065	895	7	quoting	quote	VERB
inlawrev-4065	895	8	and	and	CCONJ
inlawrev-4065	895	9	citing	cite	VERB
inlawrev-4065	895	10	oaken	oaken	VERB
inlawrev-4065	895	11	bucket	bucket	NOUN
inlawrev-4065	895	12	partners	partner	NOUN
inlawrev-4065	895	13	llc	llc	PROPN
inlawrev-4065	895	14	v.	v.	PROPN
inlawrev-4065	895	15	hamilton	hamilton	PROPN
inlawrev-4065	895	16	county	county	PROPN
inlawrev-4065	895	17	prop	prop	NOUN
inlawrev-4065	895	18	.	.	PUNCT
inlawrev-4065	896	1	tax	tax	NOUN
inlawrev-4065	896	2	assessment	assessment	NOUN
inlawrev-4065	896	3	bd	bd	PROPN
inlawrev-4065	896	4	.	.	PROPN
inlawrev-4065	896	5	of	of	ADP
inlawrev-4065	896	6	appeals	appeal	NOUN
inlawrev-4065	896	7	,	,	PUNCT
inlawrev-4065	896	8	909	909	NUM
inlawrev-4065	896	9	n.e.2d	n.e.2d	NOUN
inlawrev-4065	896	10	1	1	NUM
inlawrev-4065	896	11	129	129	NUM
inlawrev-4065	896	12	,	,	PUNCT
inlawrev-4065	896	13	1	1	NUM
inlawrev-4065	896	14	134	134	NUM
inlawrev-4065	896	15	-	-	SYM
inlawrev-4065	896	16	35	35	NUM
inlawrev-4065	896	17	(	(	PUNCT
inlawrev-4065	896	18	ind	ind	NOUN
inlawrev-4065	896	19	.	.	PUNCT
inlawrev-4065	897	1	t.c	t.c	PROPN
inlawrev-4065	897	2	.	.	PROPN
inlawrev-4065	897	3	2009	2009	NUM
inlawrev-4065	897	4	)	)	PUNCT
inlawrev-4065	897	5	)	)	PUNCT
inlawrev-4065	897	6	.	.	PUNCT
inlawrev-4065	898	1	434	434	NUM
inlawrev-4065	898	2	.	.	PUNCT
inlawrev-4065	899	1	no	no	INTJ
inlawrev-4065	899	2	.	.	NOUN
inlawrev-4065	899	3	49t10	49t10	NUM
inlawrev-4065	899	4	-	-	PUNCT
inlawrev-4065	899	5	081	081	NUM
inlawrev-4065	899	6	l	l	NOUN
inlawrev-4065	899	7	-	-	PUNCT
inlawrev-4065	899	8	ta-63	ta-63	PRON
inlawrev-4065	899	9	,	,	PUNCT
inlawrev-4065	899	10	2009	2009	NUM
inlawrev-4065	899	11	wl	wl	SYM
inlawrev-4065	899	12	4350702	4350702	NUM
inlawrev-4065	899	13	(	(	PUNCT
inlawrev-4065	899	14	ind	ind	NOUN
inlawrev-4065	899	15	.	.	PUNCT
inlawrev-4065	900	1	t.c	t.c	PROPN
inlawrev-4065	900	2	.	.	PUNCT
inlawrev-4065	900	3	dec	dec	PROPN
inlawrev-4065	900	4	.	.	PROPN
inlawrev-4065	900	5	2	2	NUM
inlawrev-4065	900	6	,	,	PUNCT
inlawrev-4065	900	7	2009	2009	NUM
inlawrev-4065	900	8	)	)	PUNCT
inlawrev-4065	900	9	.	.	PUNCT
inlawrev-4065	901	1	1036	1036	NUM
inlawrev-4065	901	2	indiana	indiana	PROPN
inlawrev-4065	901	3	law	law	PROPN
inlawrev-4065	901	4	review	review	NOUN
inlawrev-4065	902	1	[	[	X
inlawrev-4065	902	2	vol	vol	NOUN
inlawrev-4065	902	3	.	.	PUNCT
inlawrev-4065	903	1	43:999	43:999	NOUN
inlawrev-4065	903	2	the	the	DET
inlawrev-4065	903	3	duneland	duneland	PROPN
inlawrev-4065	903	4	beach	beach	PROPN
inlawrev-4065	903	5	neighborhood	neighborhood	PROPN
inlawrev-4065	903	6	ofmichigan	ofmichigan	VERB
inlawrev-4065	903	7	city	city	PROPN
inlawrev-4065	903	8	,	,	PUNCT
inlawrev-4065	903	9	indiana	indiana	PROPN
inlawrev-4065	903	10	,	,	PUNCT
inlawrev-4065	903	11	which	which	PRON
inlawrev-4065	903	12	was	be	AUX
inlawrev-4065	903	13	valued	value	VERB
inlawrev-4065	903	14	at	at	ADP
inlawrev-4065	903	15	a	a	DET
inlawrev-4065	903	16	base	base	NOUN
inlawrev-4065	903	17	rate	rate	NOUN
inlawrev-4065	903	18	of	of	ADP
inlawrev-4065	903	19	$	$	SYM
inlawrev-4065	903	20	672	672	NUM
inlawrev-4065	903	21	per	per	ADP
inlawrev-4065	903	22	front	front	ADJ
inlawrev-4065	903	23	foot	foot	NOUN
inlawrev-4065	903	24	.	.	PUNCT
inlawrev-4065	904	1	"^^^	"^^^	PUNCT
inlawrev-4065	904	2	assessing	assess	VERB
inlawrev-4065	904	3	officials	official	NOUN
inlawrev-4065	904	4	applied	apply	VERB
inlawrev-4065	904	5	this	this	DET
inlawrev-4065	904	6	rate	rate	NOUN
inlawrev-4065	904	7	to	to	ADP
inlawrev-4065	904	8	sandin	sandin	VERB
inlawrev-4065	904	9	's	's	PART
inlawrev-4065	904	10	property	property	NOUN
inlawrev-4065	904	11	and	and	CCONJ
inlawrev-4065	904	12	came	come	VERB
inlawrev-4065	904	13	up	up	ADP
inlawrev-4065	904	14	with	with	ADP
inlawrev-4065	904	15	a	a	DET
inlawrev-4065	904	16	total	total	ADJ
inlawrev-4065	904	17	assessed	assess	VERB
inlawrev-4065	904	18	value	value	NOUN
inlawrev-4065	904	19	of$	of$	SYM
inlawrev-4065	904	20	1	1	NUM
inlawrev-4065	904	21	,	,	PUNCT
inlawrev-4065	904	22	256,200	256,200	NUM
inlawrev-4065	904	23	.	.	PUNCT
inlawrev-4065	905	1	for	for	ADP
inlawrev-4065	905	2	the	the	DET
inlawrev-4065	905	3	2004	2004	NUM
inlawrev-4065	905	4	and	and	CCONJ
inlawrev-4065	905	5	2005	2005	NUM
inlawrev-4065	905	6	tax	tax	NOUN
inlawrev-4065	905	7	years	year	NOUN
inlawrev-4065	905	8	,	,	PUNCT
inlawrev-4065	905	9	the	the	DET
inlawrev-4065	905	10	base	base	NOUN
inlawrev-4065	905	11	rate	rate	NOUN
inlawrev-4065	905	12	for	for	ADP
inlawrev-4065	905	13	the	the	DET
inlawrev-4065	905	14	duneland	duneland	PROPN
inlawrev-4065	905	15	beach	beach	NOUN
inlawrev-4065	905	16	neighborhood	neighborhood	NOUN
inlawrev-4065	905	17	increased	increase	VERB
inlawrev-4065	905	18	to	to	ADP
inlawrev-4065	905	19	$	$	SYM
inlawrev-4065	905	20	5000	5000	NUM
inlawrev-4065	905	21	per	per	ADP
inlawrev-4065	905	22	front	front	ADJ
inlawrev-4065	905	23	foot	foot	NOUN
inlawrev-4065	905	24	,	,	PUNCT
inlawrev-4065	905	25	and	and	CCONJ
inlawrev-4065	905	26	as	as	ADP
inlawrev-4065	905	27	a	a	DET
inlawrev-4065	905	28	result	result	NOUN
inlawrev-4065	905	29	,	,	PUNCT
inlawrev-4065	905	30	the	the	DET
inlawrev-4065	905	31	total	total	ADJ
inlawrev-4065	905	32	assessed	assess	VERB
inlawrev-4065	905	33	value	value	NOUN
inlawrev-4065	905	34	of	of	ADP
inlawrev-4065	905	35	sandin	sandin	VERB
inlawrev-4065	905	36	's	's	PART
inlawrev-4065	905	37	property	property	NOUN
inlawrev-4065	905	38	increased	increase	VERB
inlawrev-4065	905	39	to	to	ADP
inlawrev-4065	905	40	$	$	SYM
inlawrev-4065	905	41	1,729,900."^^^	1,729,900."^^^	NUM
inlawrev-4065	905	42	sandin	sandin	ADV
inlawrev-4065	905	43	appealed	appeal	VERB
inlawrev-4065	905	44	to	to	ADP
inlawrev-4065	905	45	the	the	DET
inlawrev-4065	905	46	laporte	laporte	NOUN
inlawrev-4065	905	47	county	county	NOUN
inlawrev-4065	905	48	ptaboa	ptaboa	NOUN
inlawrev-4065	905	49	,	,	PUNCT
inlawrev-4065	905	50	which	which	PRON
inlawrev-4065	905	51	affirmed	affirm	VERB
inlawrev-4065	905	52	the	the	DET
inlawrev-4065	905	53	assessments	assessment	NOUN
inlawrev-4065	905	54	.	.	PUNCT
inlawrev-4065	906	1	sandin	sandin	VERB
inlawrev-4065	906	2	then	then	ADV
inlawrev-4065	906	3	timely	timely	ADV
inlawrev-4065	906	4	filed	file	VERB
inlawrev-4065	906	5	an	an	DET
inlawrev-4065	906	6	appeal	appeal	NOUN
inlawrev-4065	906	7	with	with	ADP
inlawrev-4065	906	8	the	the	DET
inlawrev-4065	906	9	ibtr	ibtr	ADJ
inlawrev-4065	906	10	.	.	PUNCT
inlawrev-4065	907	1	the	the	DET
inlawrev-4065	907	2	parties	party	NOUN
inlawrev-4065	907	3	stipulated	stipulate	VERB
inlawrev-4065	907	4	to	to	PART
inlawrev-4065	907	5	drop	drop	VERB
inlawrev-4065	907	6	the	the	DET
inlawrev-4065	907	7	valuation	valuation	NOUN
inlawrev-4065	907	8	issue	issue	NOUN
inlawrev-4065	907	9	with	with	ADP
inlawrev-4065	907	10	regard	regard	NOUN
inlawrev-4065	907	11	to	to	ADP
inlawrev-4065	907	12	sandin	sandin	VERB
inlawrev-4065	907	13	's	's	PART
inlawrev-4065	907	14	2004	2004	NUM
inlawrev-4065	907	15	and	and	CCONJ
inlawrev-4065	907	16	2005	2005	NUM
inlawrev-4065	907	17	assessment	assessment	NOUN
inlawrev-4065	907	18	appeals	appeal	VERB
inlawrev-4065	907	19	pending	pende	VERB
inlawrev-4065	907	20	before	before	ADP
inlawrev-4065	907	21	the	the	DET
inlawrev-4065	907	22	board	board	NOUN
inlawrev-4065	907	23	,	,	PUNCT
inlawrev-4065	907	24	and	and	CCONJ
inlawrev-4065	907	25	therefore	therefore	ADV
inlawrev-4065	907	26	,	,	PUNCT
inlawrev-4065	907	27	neither	neither	DET
inlawrev-4065	907	28	party	party	NOUN
inlawrev-4065	907	29	planned	plan	VERB
inlawrev-4065	907	30	to	to	PART
inlawrev-4065	907	31	offer	offer	VERB
inlawrev-4065	907	32	appraisal	appraisal	NOUN
inlawrev-4065	907	33	evidence	evidence	NOUN
inlawrev-4065	907	34	and	and	CCONJ
inlawrev-4065	907	35	no	no	DET
inlawrev-4065	907	36	inspection	inspection	NOUN
inlawrev-4065	907	37	ofsandin	ofsandin	VERB
inlawrev-4065	907	38	's	's	PART
inlawrev-4065	907	39	property	property	NOUN
inlawrev-4065	907	40	was	be	AUX
inlawrev-4065	907	41	required	require	VERB
inlawrev-4065	907	42	.	.	PUNCT
inlawrev-4065	907	43	"^^^	"^^^	PUNCT
inlawrev-4065	908	1	after	after	ADP
inlawrev-4065	908	2	to	to	ADP
inlawrev-4065	908	3	this	this	DET
inlawrev-4065	908	4	stipulation	stipulation	NOUN
inlawrev-4065	908	5	,	,	PUNCT
inlawrev-4065	908	6	the	the	DET
inlawrev-4065	908	7	only	only	ADJ
inlawrev-4065	908	8	remaining	remain	VERB
inlawrev-4065	908	9	issue	issue	NOUN
inlawrev-4065	908	10	to	to	PART
inlawrev-4065	908	11	be	be	AUX
inlawrev-4065	908	12	decided	decide	VERB
inlawrev-4065	908	13	by	by	ADP
inlawrev-4065	908	14	the	the	DET
inlawrev-4065	908	15	board	board	NOUN
inlawrev-4065	908	16	was	be	AUX
inlawrev-4065	908	17	whether	whether	SCONJ
inlawrev-4065	908	18	the	the	DET
inlawrev-4065	908	19	township	township	NOUN
inlawrev-4065	908	20	assessor	assessor	NOUN
inlawrev-4065	908	21	was	be	AUX
inlawrev-4065	908	22	authorized	authorize	VERB
inlawrev-4065	908	23	under	under	ADP
inlawrev-4065	908	24	indiana	indiana	PROPN
inlawrev-4065	908	25	law	law	PROPN
inlawrev-4065	908	26	to	to	PART
inlawrev-4065	908	27	change	change	VERB
inlawrev-4065	908	28	the	the	DET
inlawrev-4065	908	29	assessment	assessment	NOUN
inlawrev-4065	908	30	for	for	ADP
inlawrev-4065	908	31	the	the	DET
inlawrev-4065	908	32	2004	2004	NUM
inlawrev-4065	908	33	and	and	CCONJ
inlawrev-4065	908	34	2005	2005	NUM
inlawrev-4065	908	35	assessment	assessment	NOUN
inlawrev-4065	908	36	years	year	NOUN
inlawrev-4065	908	37	to	to	ADP
inlawrev-4065	908	38	a	a	DET
inlawrev-4065	908	39	value	value	NOUN
inlawrev-4065	908	40	different	different	ADJ
inlawrev-4065	908	41	than	than	ADP
inlawrev-4065	908	42	the	the	DET
inlawrev-4065	908	43	value	value	NOUN
inlawrev-4065	908	44	finally	finally	ADV
inlawrev-4065	908	45	determined	determine	VERB
inlawrev-4065	908	46	for	for	ADP
inlawrev-4065	908	47	the	the	DET
inlawrev-4065	908	48	march	march	PROPN
inlawrev-4065	908	49	1	1	NUM
inlawrev-4065	908	50	,	,	PUNCT
inlawrev-4065	908	51	2002	2002	NUM
inlawrev-4065	908	52	assessment	assessment	NOUN
inlawrev-4065	908	53	date	date	NOUN
inlawrev-4065	908	54	.	.	PUNCT
inlawrev-4065	909	1	"*^^	"*^^	NOUN
inlawrev-4065	909	2	sandin	sandin	ADV
inlawrev-4065	909	3	argued	argue	VERB
inlawrev-4065	909	4	at	at	ADP
inlawrev-4065	909	5	the	the	DET
inlawrev-4065	909	6	administrative	administrative	ADJ
inlawrev-4065	909	7	hearing	hearing	NOUN
inlawrev-4065	909	8	that	that	PRON
inlawrev-4065	909	9	ic	ic	PROPN
inlawrev-4065	910	1	6~	6~	NUM
inlawrev-4065	910	2	1	1	NUM
inlawrev-4065	910	3	.	.	PUNCT
inlawrev-4065	910	4	1	1	NUM
inlawrev-4065	910	5	-91	-91	PUNCT
inlawrev-4065	910	6	only	only	ADV
inlawrev-4065	910	7	provided	provide	VERB
inlawrev-4065	910	8	an	an	DET
inlawrev-4065	910	9	assessing	assess	VERB
inlawrev-4065	910	10	official	official	NOUN
inlawrev-4065	910	11	with	with	ADP
inlawrev-4065	910	12	the	the	DET
inlawrev-4065	910	13	authority	authority	NOUN
inlawrev-4065	910	14	to	to	PART
inlawrev-4065	910	15	reassess	reassess	VERB
inlawrev-4065	910	16	a	a	DET
inlawrev-4065	910	17	property	property	NOUN
inlawrev-4065	910	18	between	between	ADP
inlawrev-4065	910	19	general	general	ADJ
inlawrev-4065	910	20	reassessments	reassessment	NOUN
inlawrev-4065	910	21	ifthe	ifthe	PROPN
inlawrev-4065	910	22	official	official	NOUN
inlawrev-4065	910	23	had	have	VERB
inlawrev-4065	910	24	a	a	DET
inlawrev-4065	910	25	reasonable	reasonable	ADJ
inlawrev-4065	910	26	belief	belief	NOUN
inlawrev-4065	910	27	,	,	PUNCT
inlawrev-4065	910	28	founded	found	VERB
inlawrev-4065	910	29	upon	upon	SCONJ
inlawrev-4065	910	30	objectively	objectively	ADV
inlawrev-4065	910	31	verifiable	verifiable	ADJ
inlawrev-4065	910	32	data	datum	NOUN
inlawrev-4065	910	33	,	,	PUNCT
inlawrev-4065	910	34	that	that	SCONJ
inlawrev-4065	910	35	the	the	DET
inlawrev-4065	910	36	property	property	NOUN
inlawrev-4065	910	37	was	be	AUX
inlawrev-4065	910	38	undervalued	undervalue	VERB
inlawrev-4065	910	39	.	.	PUNCT
inlawrev-4065	911	1	furthermore	furthermore	ADV
inlawrev-4065	911	2	,	,	PUNCT
inlawrev-4065	911	3	sandin	sandin	ADV
inlawrev-4065	911	4	argued	argue	VERB
inlawrev-4065	911	5	that	that	SCONJ
inlawrev-4065	911	6	in	in	ADP
inlawrev-4065	911	7	his	his	PRON
inlawrev-4065	911	8	case	case	NOUN
inlawrev-4065	911	9	the	the	DET
inlawrev-4065	911	10	assessor	assessor	NOUN
inlawrev-4065	911	11	's	's	PART
inlawrev-4065	911	12	belief	belief	NOUN
inlawrev-4065	911	13	that	that	SCONJ
inlawrev-4065	911	14	his	his	PRON
inlawrev-4065	911	15	property	property	NOUN
inlawrev-4065	911	16	was	be	AUX
inlawrev-4065	911	17	undervalued	undervalue	VERB
inlawrev-4065	911	18	was	be	AUX
inlawrev-4065	911	19	neither	neither	CCONJ
inlawrev-4065	911	20	reasonable	reasonable	ADJ
inlawrev-4065	911	21	nor	nor	CCONJ
inlawrev-4065	911	22	supported	support	VERB
inlawrev-4065	911	23	by	by	ADP
inlawrev-4065	911	24	objectively	objectively	ADV
inlawrev-4065	911	25	verifiable	verifiable	ADJ
inlawrev-4065	911	26	data	datum	NOUN
inlawrev-4065	911	27	.	.	PUNCT
inlawrev-4065	911	28	"^^^	"^^^	PUNCT
inlawrev-4065	912	1	the	the	DET
inlawrev-4065	912	2	ibtr	ibtr	VERB
inlawrev-4065	912	3	upheld	uphold	VERB
inlawrev-4065	912	4	the	the	DET
inlawrev-4065	912	5	assessor	assessor	NOUN
inlawrev-4065	912	6	's	's	PART
inlawrev-4065	912	7	interim	interim	ADJ
inlawrev-4065	912	8	assessments	assessment	NOUN
inlawrev-4065	912	9	of	of	ADP
inlawrev-4065	912	10	sandin	sandin	VERB
inlawrev-4065	912	11	's	's	PART
inlawrev-4065	912	12	property	property	NOUN
inlawrev-4065	912	13	,	,	PUNCT
inlawrev-4065	912	14	and	and	CCONJ
inlawrev-4065	912	15	sandin	sandin	VERB
inlawrev-4065	912	16	timely	timely	ADV
inlawrev-4065	912	17	filed	file	VERB
inlawrev-4065	912	18	an	an	DET
inlawrev-4065	912	19	appeal	appeal	NOUN
inlawrev-4065	912	20	with	with	ADP
inlawrev-4065	912	21	the	the	DET
inlawrev-4065	912	22	tax	tax	NOUN
inlawrev-4065	912	23	court	court	NOUN
inlawrev-4065	912	24	.	.	PUNCT
inlawrev-4065	913	1	on	on	ADP
inlawrev-4065	913	2	appeal	appeal	NOUN
inlawrev-4065	913	3	,	,	PUNCT
inlawrev-4065	913	4	sandin	sandin	VERB
inlawrev-4065	913	5	argued	argue	VERB
inlawrev-4065	913	6	that	that	SCONJ
inlawrev-4065	913	7	the	the	DET
inlawrev-4065	913	8	assessor	assessor	NOUN
inlawrev-4065	913	9	was	be	AUX
inlawrev-4065	913	10	not	not	PART
inlawrev-4065	913	11	authorized	authorize	VERB
inlawrev-4065	913	12	under	under	ADP
inlawrev-4065	913	13	indiana	indiana	PROPN
inlawrev-4065	913	14	law	law	PROPN
inlawrev-4065	913	15	to	to	PART
inlawrev-4065	913	16	change	change	VERB
inlawrev-4065	913	17	his	his	PRON
inlawrev-4065	913	18	property	property	NOUN
inlawrev-4065	913	19	assessment	assessment	NOUN
inlawrev-4065	913	20	in	in	ADP
inlawrev-4065	913	21	2004	2004	NUM
inlawrev-4065	913	22	and	and	CCONJ
inlawrev-4065	913	23	2005	2005	NUM
inlawrev-4065	913	24	to	to	ADP
inlawrev-4065	913	25	a	a	DET
inlawrev-4065	913	26	value	value	NOUN
inlawrev-4065	913	27	different	different	ADJ
inlawrev-4065	913	28	from	from	ADP
inlawrev-4065	913	29	its	its	PRON
inlawrev-4065	913	30	2002	2002	NUM
inlawrev-4065	913	31	assessed	assessed	ADJ
inlawrev-4065	913	32	value	value	NOUN
inlawrev-4065	913	33	.	.	PUNCT
inlawrev-4065	914	1	on	on	ADP
inlawrev-4065	914	2	appeal	appeal	NOUN
inlawrev-4065	914	3	,	,	PUNCT
inlawrev-4065	914	4	sandin	sandin	VERB
inlawrev-4065	914	5	argued	argue	VERB
inlawrev-4065	914	6	that	that	SCONJ
inlawrev-4065	914	7	the	the	DET
inlawrev-4065	914	8	assessor	assessor	NOUN
inlawrev-4065	914	9	did	do	AUX
inlawrev-4065	914	10	not	not	PART
inlawrev-4065	914	11	have	have	VERB
inlawrev-4065	914	12	"	"	PUNCT
inlawrev-4065	914	13	a	a	DET
inlawrev-4065	914	14	reasonable	reasonable	ADJ
inlawrev-4065	914	15	belief	belief	NOUN
inlawrev-4065	914	16	that	that	SCONJ
inlawrev-4065	914	17	his	his	PRON
inlawrev-4065	914	18	property	property	NOUN
inlawrev-4065	914	19	was	be	AUX
inlawrev-4065	914	20	undervalued	undervalue	VERB
inlawrev-4065	914	21	.	.	PUNCT
inlawrev-4065	915	1	'"^"^^	'"^"^^	PROPN
inlawrev-4065	916	1	first	first	ADV
inlawrev-4065	916	2	,	,	PUNCT
inlawrev-4065	916	3	he	he	PRON
inlawrev-4065	916	4	argued	argue	VERB
inlawrev-4065	916	5	that	that	SCONJ
inlawrev-4065	916	6	the	the	DET
inlawrev-4065	916	7	assessor	assessor	NOUN
inlawrev-4065	916	8	's	's	PART
inlawrev-4065	916	9	belief	belief	NOUN
inlawrev-4065	916	10	as	as	ADP
inlawrev-4065	916	11	to	to	ADP
inlawrev-4065	916	12	the	the	DET
inlawrev-4065	916	13	undervaluing	undervaluing	NOUN
inlawrev-4065	916	14	of	of	ADP
inlawrev-4065	916	15	his	his	PRON
inlawrev-4065	916	16	property	property	NOUN
inlawrev-4065	916	17	was	be	AUX
inlawrev-4065	916	18	based	base	VERB
inlawrev-4065	916	19	on	on	ADP
inlawrev-4065	916	20	the	the	DET
inlawrev-4065	916	21	assessor	assessor	NOUN
inlawrev-4065	916	22	's	's	PART
inlawrev-4065	916	23	subjective	subjective	ADJ
inlawrev-4065	916	24	opinion	opinion	NOUN
inlawrev-4065	916	25	that	that	SCONJ
inlawrev-4065	916	26	some	some	DET
inlawrev-4065	916	27	properties	property	NOUN
inlawrev-4065	916	28	in	in	ADP
inlawrev-4065	916	29	the	the	DET
inlawrev-4065	916	30	neighborhood	neighborhood	NOUN
inlawrev-4065	916	31	were	be	AUX
inlawrev-4065	916	32	not	not	PART
inlawrev-4065	916	33	valued	value	VERB
inlawrev-4065	916	34	correctly	correctly	ADV
inlawrev-4065	916	35	."^"^^	."^"^^	ADV
inlawrev-4065	916	36	therefore	therefore	ADV
inlawrev-4065	916	37	,	,	PUNCT
inlawrev-4065	916	38	sandin	sandin	ADV
inlawrev-4065	916	39	asserted	assert	VERB
inlawrev-4065	916	40	that	that	SCONJ
inlawrev-4065	916	41	the	the	DET
inlawrev-4065	916	42	assessor	assessor	NOUN
inlawrev-4065	916	43	was	be	AUX
inlawrev-4065	916	44	required	require	VERB
inlawrev-4065	916	45	to	to	PART
inlawrev-4065	916	46	offer	offer	VERB
inlawrev-4065	916	47	objectively	objectively	ADV
inlawrev-4065	916	48	verifiable	verifiable	ADJ
inlawrev-4065	916	49	evidence	evidence	NOUN
inlawrev-4065	916	50	that	that	PRON
inlawrev-4065	916	51	would	would	AUX
inlawrev-4065	916	52	justify	justify	VERB
inlawrev-4065	916	53	this	this	DET
inlawrev-4065	916	54	subjective	subjective	ADJ
inlawrev-4065	916	55	belief	belief	NOUN
inlawrev-4065	916	56	.	.	PUNCT
inlawrev-4065	917	1	the	the	DET
inlawrev-4065	917	2	administrative	administrative	ADJ
inlawrev-4065	917	3	record	record	NOUN
inlawrev-4065	917	4	showed	show	VERB
inlawrev-4065	917	5	that	that	SCONJ
inlawrev-4065	917	6	the	the	DET
inlawrev-4065	917	7	increase	increase	NOUN
inlawrev-4065	917	8	in	in	ADP
inlawrev-4065	917	9	the	the	DET
inlawrev-4065	917	10	duneland	duneland	NOUN
inlawrev-4065	917	11	beach	beach	NOUN
inlawrev-4065	917	12	neighborhood	neighborhood	NOUN
inlawrev-4065	917	13	base	base	NOUN
inlawrev-4065	917	14	rate	rate	NOUN
inlawrev-4065	917	15	from	from	ADP
inlawrev-4065	917	16	$	$	SYM
inlawrev-4065	917	17	672	672	NUM
inlawrev-4065	917	18	per	per	ADP
inlawrev-4065	917	19	front	front	ADJ
inlawrev-4065	917	20	foot	foot	NOUN
inlawrev-4065	917	21	to	to	ADP
inlawrev-4065	917	22	$	$	SYM
inlawrev-4065	917	23	5000	5000	NUM
inlawrev-4065	917	24	per	per	ADP
inlawrev-4065	917	25	front	front	ADJ
inlawrev-4065	917	26	foot	foot	NOUN
inlawrev-4065	917	27	was	be	AUX
inlawrev-4065	917	28	based	base	VERB
inlawrev-4065	917	29	on	on	ADP
inlawrev-4065	917	30	the	the	DET
inlawrev-4065	917	31	assessor	assessor	NOUN
inlawrev-4065	917	32	's	's	PART
inlawrev-4065	917	33	personal	personal	ADJ
inlawrev-4065	917	34	belief	belief	NOUN
inlawrev-4065	917	35	that	that	SCONJ
inlawrev-4065	917	36	the	the	DET
inlawrev-4065	917	37	land	land	NOUN
inlawrev-4065	917	38	all	all	PRON
inlawrev-4065	917	39	along	along	ADP
inlawrev-4065	917	40	lake	lake	PROPN
inlawrev-4065	917	41	shore	shore	PROPN
inlawrev-4065	917	42	drive	drive	NOUN
inlawrev-4065	917	43	had	have	AUX
inlawrev-4065	917	44	been	be	AUX
inlawrev-4065	917	45	incorrectly	incorrectly	ADV
inlawrev-4065	917	46	valued	value	VERB
inlawrev-4065	917	47	in	in	ADP
inlawrev-4065	917	48	the	the	DET
inlawrev-4065	917	49	2002	2002	NUM
inlawrev-4065	917	50	general	general	ADJ
inlawrev-4065	917	51	reassessment	reassessment	NOUN
inlawrev-4065	917	52	.	.	PUNCT
inlawrev-4065	918	1	"^"*^	"^"*^	PROPN
inlawrev-4065	918	2	the	the	DET
inlawrev-4065	918	3	assessor	assessor	NOUN
inlawrev-4065	918	4	formulated	formulate	VERB
inlawrev-4065	918	5	his	his	PRON
inlawrev-4065	918	6	belief	belief	NOUN
inlawrev-4065	918	7	because	because	SCONJ
inlawrev-4065	918	8	the	the	DET
inlawrev-4065	918	9	2002	2002	NUM
inlawrev-4065	918	10	general	general	ADJ
inlawrev-4065	918	11	reassessment	reassessment	NOUN
inlawrev-4065	918	12	of	of	ADP
inlawrev-4065	918	13	property	property	NOUN
inlawrev-4065	918	14	in	in	ADP
inlawrev-4065	918	15	the	the	DET
inlawrev-4065	918	16	duneland	duneland	NOUN
inlawrev-4065	918	17	beach	beach	NOUN
inlawrev-4065	918	18	neighborhood	neighborhood	NOUN
inlawrev-4065	918	19	was	be	AUX
inlawrev-4065	918	20	derived	derive	VERB
inlawrev-4065	918	21	by	by	ADP
inlawrev-4065	918	22	using	use	VERB
inlawrev-4065	918	23	the	the	DET
inlawrev-4065	918	24	same	same	ADJ
inlawrev-4065	918	25	front	front	ADJ
inlawrev-4065	918	26	foot	foot	NOUN
inlawrev-4065	918	27	base	base	NOUN
inlawrev-4065	918	28	rate	rate	NOUN
inlawrev-4065	918	29	,	,	PUNCT
inlawrev-4065	919	1	whether	whether	SCONJ
inlawrev-4065	919	2	the	the	DET
inlawrev-4065	919	3	435	435	NUM
inlawrev-4065	919	4	.	.	PUNCT
inlawrev-4065	919	5	mat*l	mat*l	NOUN
inlawrev-4065	919	6	.	.	PUNCT
inlawrev-4065	920	1	436	436	NUM
inlawrev-4065	920	2	.	.	PUNCT
inlawrev-4065	921	1	i	i	PRON
inlawrev-4065	921	2	d.	d.	PROPN
inlawrev-4065	921	3	437	437	NUM
inlawrev-4065	921	4	.	.	PUNCT
inlawrev-4065	922	1	i	i	PRON
inlawrev-4065	922	2	d.	d.	PROPN
inlawrev-4065	922	3	438	438	NUM
inlawrev-4065	922	4	.	.	PUNCT
inlawrev-4065	923	1	i	i	PRON
inlawrev-4065	923	2	d	d	PROPN
inlawrev-4065	923	3	439	439	PROPN
inlawrev-4065	923	4	.	.	PUNCT
inlawrev-4065	924	1	i	i	PRON
inlawrev-4065	924	2	d	d	PROPN
inlawrev-4065	924	3	at	at	ADP
inlawrev-4065	924	4	*	*	NOUN
inlawrev-4065	924	5	3	3	NUM
inlawrev-4065	924	6	-	-	SYM
inlawrev-4065	924	7	4	4	NUM
inlawrev-4065	924	8	.	.	NOUN
inlawrev-4065	924	9	440	440	NUM
inlawrev-4065	924	10	.	.	PUNCT
inlawrev-4065	925	1	i	i	PRON
inlawrev-4065	925	2	d.	d.	PROPN
inlawrev-4065	925	3	(	(	PUNCT
inlawrev-4065	925	4	emphasis	emphasis	NOUN
inlawrev-4065	925	5	in	in	ADP
inlawrev-4065	925	6	original	original	ADJ
inlawrev-4065	925	7	)	)	PUNCT
inlawrev-4065	925	8	441	441	NUM
inlawrev-4065	925	9	.	.	PUNCT
inlawrev-4065	926	1	i	i	PRON
inlawrev-4065	926	2	d	d	PROPN
inlawrev-4065	926	3	at	at	ADP
inlawrev-4065	926	4	*	*	PROPN
inlawrev-4065	926	5	2	2	NUM
inlawrev-4065	926	6	.	.	NUM
inlawrev-4065	926	7	442	442	NUM
inlawrev-4065	926	8	.	.	PUNCT
inlawrev-4065	927	1	i	i	PRON
inlawrev-4065	927	2	d	d	PROPN
inlawrev-4065	927	3	2010	2010	NUM
inlawrev-4065	927	4	]	]	PUNCT
inlawrev-4065	927	5	taxation	taxation	NOUN
inlawrev-4065	927	6	1037	1037	NUM
inlawrev-4065	927	7	property	property	NOUN
inlawrev-4065	927	8	was	be	AUX
inlawrev-4065	927	9	lakeside	lakeside	NOUN
inlawrev-4065	927	10	,	,	PUNCT
inlawrev-4065	927	11	hillside	hillside	NOUN
inlawrev-4065	927	12	,	,	PUNCT
inlawrev-4065	927	13	or	or	CCONJ
inlawrev-4065	927	14	even	even	ADV
inlawrev-4065	927	15	further	far	ADV
inlawrev-4065	927	16	inland	inland	ADV
inlawrev-4065	927	17	.	.	PUNCT
inlawrev-4065	928	1	as	as	ADP
inlawrev-4065	928	2	a	a	DET
inlawrev-4065	928	3	thirty	thirty	NUM
inlawrev-4065	928	4	-	-	PUNCT
inlawrev-4065	928	5	year	year	NOUN
inlawrev-4065	928	6	resident	resident	NOUN
inlawrev-4065	928	7	of	of	ADP
inlawrev-4065	928	8	the	the	DET
inlawrev-4065	928	9	area	area	NOUN
inlawrev-4065	928	10	,	,	PUNCT
inlawrev-4065	928	11	"	"	PUNCT
inlawrev-4065	928	12	common	common	ADJ
inlawrev-4065	928	13	sense	sense	NOUN
inlawrev-4065	928	14	"	"	PUNCT
inlawrev-4065	928	15	told	tell	VERB
inlawrev-4065	928	16	the	the	DET
inlawrev-4065	928	17	assessor	assessor	NOUN
inlawrev-4065	928	18	that	that	PRON
inlawrev-4065	928	19	such	such	DET
inlawrev-4065	928	20	a	a	DET
inlawrev-4065	928	21	valuation	valuation	NOUN
inlawrev-4065	928	22	was	be	AUX
inlawrev-4065	928	23	improper	improper	ADJ
inlawrev-4065	928	24	.	.	PUNCT
inlawrev-4065	929	1	"^"^^	"^"^^	NOUN
inlawrev-4065	929	2	furthermore	furthermore	ADV
inlawrev-4065	929	3	,	,	PUNCT
inlawrev-4065	929	4	the	the	DET
inlawrev-4065	929	5	assessor	assessor	NOUN
inlawrev-4065	929	6	explained	explain	VERB
inlawrev-4065	929	7	that	that	SCONJ
inlawrev-4065	929	8	while	while	SCONJ
inlawrev-4065	929	9	hearing	hear	VERB
inlawrev-4065	929	10	and	and	CCONJ
inlawrev-4065	929	11	resolving	resolve	VERB
inlawrev-4065	929	12	taxpayer	taxpayer	NOUN
inlawrev-4065	929	13	appeals	appeal	NOUN
inlawrev-4065	929	14	related	relate	VERB
inlawrev-4065	929	15	to	to	ADP
inlawrev-4065	929	16	the	the	DET
inlawrev-4065	929	17	2002	2002	NUM
inlawrev-4065	929	18	general	general	ADJ
inlawrev-4065	929	19	reassessment	reassessment	NOUN
inlawrev-4065	929	20	,	,	PUNCT
inlawrev-4065	929	21	he	he	PRON
inlawrev-4065	929	22	received	receive	VERB
inlawrev-4065	929	23	information	information	NOUN
inlawrev-4065	929	24	,	,	PUNCT
inlawrev-4065	929	25	which	which	PRON
inlawrev-4065	929	26	indicated	indicate	VERB
inlawrev-4065	929	27	to	to	ADP
inlawrev-4065	929	28	him	he	PRON
inlawrev-4065	929	29	that	that	SCONJ
inlawrev-4065	929	30	the	the	DET
inlawrev-4065	929	31	land	land	NOUN
inlawrev-4065	929	32	along	along	ADP
inlawrev-4065	929	33	the	the	DET
inlawrev-4065	929	34	lake	lake	PROPN
inlawrev-4065	929	35	shore	shore	PROPN
inlawrev-4065	929	36	drive	drive	PROPN
inlawrev-4065	929	37	corridor	corridor	NOUN
inlawrev-4065	929	38	was	be	AUX
inlawrev-4065	929	39	undervalued	undervalue	VERB
inlawrev-4065	929	40	.	.	PUNCT
inlawrev-4065	930	1	"^"^	"^"^	PROPN
inlawrev-4065	930	2	finally	finally	ADV
inlawrev-4065	930	3	,	,	PUNCT
inlawrev-4065	930	4	the	the	DET
inlawrev-4065	930	5	assessor	assessor	NOUN
inlawrev-4065	930	6	explained	explain	VERB
inlawrev-4065	930	7	that	that	SCONJ
inlawrev-4065	930	8	in	in	ADP
inlawrev-4065	930	9	2004	2004	NUM
inlawrev-4065	930	10	,	,	PUNCT
inlawrev-4065	930	11	the	the	DET
inlawrev-4065	930	12	laporte	laporte	NOUN
inlawrev-4065	930	13	county	county	NOUN
inlawrev-4065	930	14	assessor	assessor	NOUN
inlawrev-4065	930	15	's	's	PART
inlawrev-4065	930	16	office	office	NOUN
inlawrev-4065	930	17	had	have	AUX
inlawrev-4065	930	18	hired	hire	VERB
inlawrev-4065	930	19	nexus	nexus	NOUN
inlawrev-4065	930	20	group	group	NOUN
inlawrev-4065	930	21	,	,	PUNCT
inlawrev-4065	930	22	a	a	DET
inlawrev-4065	930	23	property	property	NOUN
inlawrev-4065	930	24	tax	tax	NOUN
inlawrev-4065	930	25	consulting	consulting	NOUN
inlawrev-4065	930	26	firm	firm	NOUN
inlawrev-4065	930	27	,	,	PUNCT
inlawrev-4065	930	28	to	to	PART
inlawrev-4065	930	29	advise	advise	VERB
inlawrev-4065	930	30	it	it	PRON
inlawrev-4065	930	31	on	on	ADP
inlawrev-4065	930	32	numerous	numerous	ADJ
inlawrev-4065	930	33	assessment	assessment	NOUN
inlawrev-4065	930	34	issues	issue	NOUN
inlawrev-4065	930	35	,	,	PUNCT
inlawrev-4065	930	36	including	include	VERB
inlawrev-4065	930	37	land	land	NOUN
inlawrev-4065	930	38	valuation	valuation	NOUN
inlawrev-4065	930	39	.	.	PUNCT
inlawrev-4065	931	1	nexus	nexus	NOUN
inlawrev-4065	931	2	group	group	NOUN
inlawrev-4065	931	3	issued	issue	VERB
inlawrev-4065	931	4	a	a	DET
inlawrev-4065	931	5	report	report	NOUN
inlawrev-4065	931	6	recommending	recommend	VERB
inlawrev-4065	931	7	that	that	SCONJ
inlawrev-4065	931	8	the	the	DET
inlawrev-4065	931	9	base	base	NOUN
inlawrev-4065	931	10	rate	rate	NOUN
inlawrev-4065	931	11	for	for	ADP
inlawrev-4065	931	12	duneland	duneland	NOUN
inlawrev-4065	931	13	beach	beach	NOUN
inlawrev-4065	931	14	should	should	AUX
inlawrev-4065	931	15	be	be	AUX
inlawrev-4065	931	16	$	$	SYM
inlawrev-4065	931	17	5000	5000	NUM
inlawrev-4065	931	18	per	per	ADP
inlawrev-4065	931	19	front	front	ADJ
inlawrev-4065	931	20	foot.^"^^	foot.^"^^	NOUN
inlawrev-4065	931	21	in	in	ADP
inlawrev-4065	931	22	response	response	NOUN
inlawrev-4065	931	23	,	,	PUNCT
inlawrev-4065	931	24	sandin	sandin	ADV
inlawrev-4065	931	25	argued	argue	VERB
inlawrev-4065	931	26	that	that	SCONJ
inlawrev-4065	931	27	the	the	DET
inlawrev-4065	931	28	assessor	assessor	NOUN
inlawrev-4065	931	29	's	's	PART
inlawrev-4065	931	30	reliance	reliance	NOUN
inlawrev-4065	931	31	on	on	ADP
inlawrev-4065	931	32	the	the	DET
inlawrev-4065	931	33	nexus	nexus	NOUN
inlawrev-4065	931	34	report	report	NOUN
inlawrev-4065	931	35	was	be	AUX
inlawrev-4065	931	36	improper	improper	ADJ
inlawrev-4065	931	37	because	because	SCONJ
inlawrev-4065	931	38	the	the	DET
inlawrev-4065	931	39	assessor	assessor	NOUN
inlawrev-4065	931	40	did	do	AUX
inlawrev-4065	931	41	not	not	PART
inlawrev-4065	931	42	fully	fully	ADV
inlawrev-4065	931	43	understand	understand	VERB
inlawrev-4065	931	44	how	how	SCONJ
inlawrev-4065	931	45	nexus	nexus	NOUN
inlawrev-4065	931	46	arrived	arrive	VERB
inlawrev-4065	931	47	at	at	ADP
inlawrev-4065	931	48	its	its	PRON
inlawrev-4065	931	49	$	$	SYM
inlawrev-4065	931	50	5000	5000	NUM
inlawrev-4065	931	51	per	per	ADP
inlawrev-4065	931	52	front	front	ADJ
inlawrev-4065	931	53	foot	foot	NOUN
inlawrev-4065	931	54	recommendation	recommendation	NOUN
inlawrev-4065	931	55	and	and	CCONJ
inlawrev-4065	931	56	because	because	SCONJ
inlawrev-4065	931	57	the	the	DET
inlawrev-4065	931	58	data	datum	NOUN
inlawrev-4065	931	59	relied	rely	VERB
inlawrev-4065	931	60	upon	upon	SCONJ
inlawrev-4065	931	61	by	by	ADP
inlawrev-4065	931	62	nexus	nexus	NOUN
inlawrev-4065	931	63	in	in	ADP
inlawrev-4065	931	64	formulating	formulate	VERB
inlawrev-4065	931	65	this	this	DET
inlawrev-4065	931	66	rate	rate	NOUN
inlawrev-4065	931	67	was	be	AUX
inlawrev-4065	931	68	based	base	VERB
inlawrev-4065	931	69	on	on	ADP
inlawrev-4065	931	70	unreliable	unreliable	ADJ
inlawrev-4065	931	71	evidence	evidence	NOUN
inlawrev-4065	931	72	.	.	PUNCT
inlawrev-4065	932	1	"^"^^	"^"^^	PUNCT
inlawrev-4065	933	1	the	the	DET
inlawrev-4065	933	2	court	court	NOUN
inlawrev-4065	933	3	ultimately	ultimately	ADV
inlawrev-4065	933	4	held	hold	VERB
inlawrev-4065	933	5	that	that	SCONJ
inlawrev-4065	933	6	it	it	PRON
inlawrev-4065	933	7	was	be	AUX
inlawrev-4065	933	8	sufficient	sufficient	ADJ
inlawrev-4065	933	9	for	for	SCONJ
inlawrev-4065	933	10	the	the	DET
inlawrev-4065	933	11	assessor	assessor	NOUN
inlawrev-4065	933	12	to	to	PART
inlawrev-4065	933	13	rely	rely	VERB
inlawrev-4065	933	14	on	on	ADP
inlawrev-4065	933	15	his	his	PRON
inlawrev-4065	933	16	experience—^both	experience—^both	NOUN
inlawrev-4065	933	17	as	as	ADP
inlawrev-4065	933	18	a	a	DET
inlawrev-4065	933	19	resident	resident	NOUN
inlawrev-4065	933	20	and	and	CCONJ
inlawrev-4065	933	21	as	as	ADP
inlawrev-4065	933	22	an	an	DET
inlawrev-4065	933	23	assessing	assess	VERB
inlawrev-4065	933	24	official—^to	official—^to	NOUN
inlawrev-4065	933	25	formulate	formulate	VERB
inlawrev-4065	933	26	a	a	DET
inlawrev-4065	933	27	belief	belief	NOUN
inlawrev-4065	933	28	that	that	SCONJ
inlawrev-4065	933	29	properties	property	NOUN
inlawrev-4065	933	30	along	along	ADP
inlawrev-4065	933	31	lake	lake	PROPN
inlawrev-4065	933	32	shore	shore	PROPN
inlawrev-4065	933	33	drive	drive	NOUN
inlawrev-4065	933	34	were	be	AUX
inlawrev-4065	933	35	valued	value	VERB
inlawrev-4065	933	36	incorrectly	incorrectly	ADV
inlawrev-4065	933	37	and	and	CCONJ
inlawrev-4065	933	38	this	this	DET
inlawrev-4065	933	39	belief	belief	NOUN
inlawrev-4065	933	40	was	be	AUX
inlawrev-4065	933	41	sufficient	sufficient	ADJ
inlawrev-4065	933	42	to	to	PART
inlawrev-4065	933	43	authorize	authorize	VERB
inlawrev-4065	933	44	an	an	DET
inlawrev-4065	933	45	interim	interim	ADJ
inlawrev-4065	933	46	assessment	assessment	NOUN
inlawrev-4065	933	47	of	of	ADP
inlawrev-4065	933	48	those	those	DET
inlawrev-4065	933	49	properties	property	NOUN
inlawrev-4065	933	50	he	he	PRON
inlawrev-4065	933	51	believed	believe	VERB
inlawrev-4065	933	52	to	to	PART
inlawrev-4065	933	53	be	be	AUX
inlawrev-4065	933	54	undervalued	undervalue	VERB
inlawrev-4065	933	55	under	under	ADP
inlawrev-4065	933	56	ic	ic	PROPN
inlawrev-4065	933	57	6	6	NUM
inlawrev-4065	933	58	-	-	SYM
inlawrev-4065	933	59	1.1	1.1	NUM
inlawrev-4065	933	60	-	-	PUNCT
inlawrev-4065	933	61	9	9	NUM
inlawrev-4065	933	62	-	-	PUNCT
inlawrev-4065	933	63	1."^	1."^	NOUN
inlawrev-4065	933	64	'	'	PUNCT
inlawrev-4065	933	65	18	18	NUM
inlawrev-4065	933	66	.	.	PUNCT
inlawrev-4065	934	1	big	big	ADJ
inlawrev-4065	934	2	foot	foot	NOUN
inlawrev-4065	934	3	stores	store	NOUN
inlawrev-4065	934	4	llc	llc	PROPN
inlawrev-4065	934	5	v.	v.	PROPN
inlawrev-4065	934	6	franklin	franklin	PROPN
inlawrev-4065	934	7	township	township	PROPN
inlawrev-4065	934	8	assessor	assessor	NOUN
inlawrev-4065	934	9	.	.	PUNCT
inlawrev-4065	935	1	"^"^^—big	"^"^^—big	PROPN
inlawrev-4065	935	2	foot	foot	NOUN
inlawrev-4065	935	3	stores	store	NOUN
inlawrev-4065	935	4	llc	llc	PROPN
inlawrev-4065	935	5	challenged	challenge	VERB
inlawrev-4065	935	6	the	the	DET
inlawrev-4065	935	7	ibtr	ibtr	VERB
inlawrev-4065	935	8	's	's	PART
inlawrev-4065	935	9	final	final	ADJ
inlawrev-4065	935	10	determinations	determination	NOUN
inlawrev-4065	935	11	,	,	PUNCT
inlawrev-4065	935	12	which	which	PRON
inlawrev-4065	935	13	upheld	uphold	VERB
inlawrev-4065	935	14	the	the	DET
inlawrev-4065	935	15	2003	2003	NUM
inlawrev-4065	935	16	interim	interim	ADJ
inlawrev-4065	935	17	assessments	assessment	NOUN
inlawrev-4065	935	18	ofbig	ofbig	VERB
inlawrev-4065	935	19	foot	foot	NOUN
inlawrev-4065	935	20	's	's	PART
inlawrev-4065	935	21	property	property	NOUN
inlawrev-4065	935	22	by	by	ADP
inlawrev-4065	935	23	the	the	DET
inlawrev-4065	935	24	franklin	franklin	PROPN
inlawrev-4065	935	25	township	township	PROPN
inlawrev-4065	935	26	assessor	assessor	NOUN
inlawrev-4065	935	27	,	,	PUNCT
inlawrev-4065	935	28	the	the	DET
inlawrev-4065	935	29	mill	mill	NOUN
inlawrev-4065	935	30	township	township	PROPN
inlawrev-4065	935	31	assessor	assessor	NOUN
inlawrev-4065	935	32	,	,	PUNCT
inlawrev-4065	935	33	the	the	DET
inlawrev-4065	935	34	pleasant	pleasant	ADJ
inlawrev-4065	935	35	township	township	PROPN
inlawrev-4065	935	36	assessor	assessor	NOUN
inlawrev-4065	935	37	,	,	PUNCT
inlawrev-4065	935	38	and	and	CCONJ
inlawrev-4065	935	39	the	the	DET
inlawrev-4065	935	40	grant	grant	PROPN
inlawrev-4065	935	41	county	county	NOUN
inlawrev-4065	935	42	assessor	assessor	NOUN
inlawrev-4065	935	43	.	.	PUNCT
inlawrev-4065	936	1	in	in	ADP
inlawrev-4065	936	2	"	"	PUNCT
inlawrev-4065	936	3	the	the	DET
inlawrev-4065	936	4	2003	2003	NUM
inlawrev-4065	936	5	tax	tax	NOUN
inlawrev-4065	936	6	year	year	NOUN
inlawrev-4065	936	7	,	,	PUNCT
inlawrev-4065	936	8	big	big	ADJ
inlawrev-4065	936	9	foot	foot	NOUN
inlawrev-4065	936	10	owned	own	VERB
inlawrev-4065	936	11	three	three	NUM
inlawrev-4065	936	12	convenience	convenience	NOUN
inlawrev-4065	936	13	stores	store	NOUN
inlawrev-4065	936	14	.	.	PUNCT
inlawrev-4065	936	15	.	.	PUNCT
inlawrev-4065	937	1	.	.	PUNCT
inlawrev-4065	938	1	and	and	CCONJ
inlawrev-4065	938	2	one	one	NUM
inlawrev-4065	938	3	office	office	NOUN
inlawrev-4065	938	4	building	building	NOUN
inlawrev-4065	938	5	in	in	ADP
inlawrev-4065	938	6	grant	grant	PROPN
inlawrev-4065	938	7	county	county	PROPN
inlawrev-4065	938	8	,	,	PUNCT
inlawrev-4065	938	9	indiana	indiana	PROPN
inlawrev-4065	938	10	.	.	PUNCT
inlawrev-4065	939	1	'"^"^^	'"^"^^	PROPN
inlawrev-4065	939	2	in	in	ADP
inlawrev-4065	939	3	december	december	PROPN
inlawrev-4065	939	4	2005	2005	NUM
inlawrev-4065	939	5	,	,	PUNCT
inlawrev-4065	939	6	the	the	DET
inlawrev-4065	939	7	assessors	assessor	NOUN
inlawrev-4065	939	8	issued	issue	VERB
inlawrev-4065	939	9	"	"	PUNCT
inlawrev-4065	939	10	notices	notice	NOUN
inlawrev-4065	939	11	ofassessment	ofassessment	VERB
inlawrev-4065	939	12	byassessing	byassesse	VERB
inlawrev-4065	939	13	officer	officer	NOUN
inlawrev-4065	939	14	"	"	PUNCT
inlawrev-4065	939	15	for	for	ADP
inlawrev-4065	939	16	the	the	DET
inlawrev-4065	939	17	2003	2003	NUM
inlawrev-4065	939	18	tax	tax	NOUN
inlawrev-4065	939	19	year	year	NOUN
inlawrev-4065	939	20	.	.	PUNCT
inlawrev-4065	939	21	"^^^	"^^^	PUNCT
inlawrev-4065	940	1	the	the	DET
inlawrev-4065	940	2	notices	notice	NOUN
inlawrev-4065	940	3	informed	inform	VERB
inlawrev-4065	940	4	big	big	ADJ
inlawrev-4065	940	5	foot	foot	NOUN
inlawrev-4065	940	6	that	that	PRON
inlawrev-4065	940	7	the	the	DET
inlawrev-4065	940	8	properties	property	NOUN
inlawrev-4065	940	9	were	be	AUX
inlawrev-4065	940	10	reassessed	reassess	VERB
inlawrev-4065	940	11	due	due	ADP
inlawrev-4065	940	12	to	to	ADP
inlawrev-4065	940	13	sales	sale	NOUN
inlawrev-4065	940	14	disclosure	disclosure	NOUN
inlawrev-4065	940	15	forms	form	NOUN
inlawrev-4065	940	16	that	that	PRON
inlawrev-4065	940	17	suggested	suggest	VERB
inlawrev-4065	940	18	that	that	SCONJ
inlawrev-4065	940	19	the	the	DET
inlawrev-4065	940	20	properties	property	NOUN
inlawrev-4065	940	21	had	have	AUX
inlawrev-4065	940	22	been	be	AUX
inlawrev-4065	940	23	previously	previously	ADV
inlawrev-4065	940	24	undervalued	undervalue	VERB
inlawrev-4065	940	25	.	.	PUNCT
inlawrev-4065	941	1	in	in	ADP
inlawrev-4065	941	2	january	january	PROPN
inlawrev-4065	941	3	2006	2006	NUM
inlawrev-4065	941	4	,	,	PUNCT
inlawrev-4065	941	5	big	big	ADJ
inlawrev-4065	941	6	foot	foot	NOUN
inlawrev-4065	941	7	petitioned	petition	VERB
inlawrev-4065	941	8	grant	grant	PROPN
inlawrev-4065	941	9	county	county	NOUN
inlawrev-4065	941	10	ptaboa	ptaboa	NOUN
inlawrev-4065	941	11	for	for	ADP
inlawrev-4065	941	12	review	review	NOUN
inlawrev-4065	941	13	.	.	PUNCT
inlawrev-4065	942	1	big	big	ADJ
inlawrev-4065	942	2	foot	foot	NOUN
inlawrev-4065	942	3	alleged	allege	VERB
inlawrev-4065	942	4	that	that	SCONJ
inlawrev-4065	942	5	the	the	DET
inlawrev-4065	942	6	2003	2003	NUM
inlawrev-4065	942	7	interim	interim	ADJ
inlawrev-4065	942	8	assessments	assessment	NOUN
inlawrev-4065	942	9	were	be	AUX
inlawrev-4065	942	10	not	not	PART
inlawrev-4065	942	11	uniform	uniform	ADJ
inlawrev-4065	942	12	and	and	CCONJ
inlawrev-4065	942	13	equal	equal	ADJ
inlawrev-4065	942	14	,	,	PUNCT
inlawrev-4065	942	15	and	and	CCONJ
inlawrev-4065	942	16	"	"	PUNCT
inlawrev-4065	942	17	requested	request	VERB
inlawrev-4065	942	18	that	that	SCONJ
inlawrev-4065	942	19	the	the	DET
inlawrev-4065	942	20	properties	property	NOUN
inlawrev-4065	942	21	'	'	PART
inlawrev-4065	942	22	2002	2002	NUM
inlawrev-4065	942	23	assessments	assessment	NOUN
inlawrev-4065	942	24	be	be	AUX
inlawrev-4065	942	25	reinstated	reinstate	VERB
inlawrev-4065	942	26	.	.	PUNCT
inlawrev-4065	942	27	'	'	PUNCT
inlawrev-4065	942	28	"	"	PUNCT
inlawrev-4065	942	29	^^^	^^^	ADP
inlawrev-4065	942	30	the	the	DET
inlawrev-4065	942	31	ptaboa	ptaboa	NOUN
inlawrev-4065	942	32	denied	deny	VERB
inlawrev-4065	942	33	each	each	PRON
inlawrev-4065	942	34	of	of	ADP
inlawrev-4065	942	35	big	big	ADJ
inlawrev-4065	942	36	foot	foot	NOUN
inlawrev-4065	942	37	's	's	PART
inlawrev-4065	942	38	petitions	petition	NOUN
inlawrev-4065	942	39	and	and	CCONJ
inlawrev-4065	942	40	big	big	ADJ
inlawrev-4065	942	41	foot	foot	NOUN
inlawrev-4065	942	42	timely	timely	ADV
inlawrev-4065	942	43	filed	file	VERB
inlawrev-4065	942	44	four	four	NUM
inlawrev-4065	942	45	petitions	petition	NOUN
inlawrev-4065	942	46	for	for	ADP
inlawrev-4065	942	47	review	review	NOUN
inlawrev-4065	942	48	with	with	ADP
inlawrev-4065	942	49	the	the	DET
inlawrev-4065	942	50	ibtr	ibtr	VERB
inlawrev-4065	942	51	.	.	PUNCT
inlawrev-4065	943	1	at	at	ADP
inlawrev-4065	943	2	the	the	DET
inlawrev-4065	943	3	joint	joint	ADJ
inlawrev-4065	943	4	administrative	administrative	ADJ
inlawrev-4065	943	5	hearing	hearing	NOUN
inlawrev-4065	943	6	,	,	PUNCT
inlawrev-4065	943	7	big	big	ADJ
inlawrev-4065	943	8	foot	foot	NOUN
inlawrev-4065	943	9	once	once	ADV
inlawrev-4065	943	10	again	again	ADV
inlawrev-4065	943	11	requested	request	VERB
inlawrev-4065	943	12	that	that	SCONJ
inlawrev-4065	943	13	its	its	PRON
inlawrev-4065	943	14	2002	2002	NUM
inlawrev-4065	943	15	assessments	assessment	NOUN
inlawrev-4065	943	16	be	be	AUX
inlawrev-4065	943	17	reinstated	reinstate	VERB
inlawrev-4065	943	18	because	because	SCONJ
inlawrev-4065	943	19	it	it	PRON
inlawrev-4065	943	20	"	"	PUNCT
inlawrev-4065	943	21	believed	believe	VERB
inlawrev-4065	943	22	that	that	SCONJ
inlawrev-4065	943	23	the	the	DET
inlawrev-4065	943	24	interim	interim	ADJ
inlawrev-4065	943	25	assessments	assessment	NOUN
inlawrev-4065	943	26	were	be	AUX
inlawrev-4065	943	27	not	not	PART
inlawrev-4065	943	28	only	only	ADV
inlawrev-4065	943	29	not	not	PART
inlawrev-4065	943	30	uniform	uniform	ADJ
inlawrev-4065	943	31	or	or	CCONJ
inlawrev-4065	943	32	443	443	NUM
inlawrev-4065	943	33	.	.	PUNCT
inlawrev-4065	944	1	i	i	PRON
inlawrev-4065	944	2	d.	d.	PROPN
inlawrev-4065	944	3	444	444	NUM
inlawrev-4065	944	4	.	.	PUNCT
inlawrev-4065	945	1	i	i	PRON
inlawrev-4065	945	2	d.	d.	PROPN
inlawrev-4065	945	3	445	445	NUM
inlawrev-4065	945	4	.	.	PUNCT
inlawrev-4065	946	1	i	i	PRON
inlawrev-4065	946	2	d	d	PROPN
inlawrev-4065	946	3	446	446	NUM
inlawrev-4065	946	4	.	.	PUNCT
inlawrev-4065	947	1	i	i	PRON
inlawrev-4065	947	2	d	d	PROPN
inlawrev-4065	947	3	447	447	NUM
inlawrev-4065	947	4	.	.	PUNCT
inlawrev-4065	948	1	i	i	PRON
inlawrev-4065	948	2	d	d	PROPN
inlawrev-4065	948	3	at	at	ADP
inlawrev-4065	948	4	*	*	PROPN
inlawrev-4065	948	5	3	3	NUM
inlawrev-4065	948	6	.	.	NUM
inlawrev-4065	948	7	448	448	NUM
inlawrev-4065	948	8	.	.	NOUN
inlawrev-4065	948	9	919	919	NUM
inlawrev-4065	948	10	n.e.2d	n.e.2d	NOUN
inlawrev-4065	948	11	621	621	NUM
inlawrev-4065	948	12	(	(	PUNCT
inlawrev-4065	948	13	ind	ind	NOUN
inlawrev-4065	948	14	.	.	PUNCT
inlawrev-4065	949	1	t.c	t.c	PROPN
inlawrev-4065	949	2	.	.	PROPN
inlawrev-4065	949	3	2009	2009	NUM
inlawrev-4065	949	4	)	)	PUNCT
inlawrev-4065	949	5	.	.	PUNCT
inlawrev-4065	950	1	449	449	X
inlawrev-4065	950	2	.	.	PUNCT
inlawrev-4065	951	1	i	i	PRON
inlawrev-4065	951	2	d	d	PROPN
inlawrev-4065	951	3	at	at	ADP
inlawrev-4065	951	4	621	621	NUM
inlawrev-4065	951	5	.	.	PUNCT
inlawrev-4065	952	1	450	450	NUM
inlawrev-4065	952	2	.	.	X
inlawrev-4065	952	3	mat	mat	NOUN
inlawrev-4065	952	4	622	622	NUM
inlawrev-4065	952	5	.	.	PUNCT
inlawrev-4065	953	1	451	451	NUM
inlawrev-4065	953	2	.	.	PUNCT
inlawrev-4065	954	1	i	i	PRON
inlawrev-4065	954	2	d	d	PROPN
inlawrev-4065	954	3	1038	1038	NUM
inlawrev-4065	954	4	indiana	indiana	PROPN
inlawrev-4065	954	5	law	law	PROPN
inlawrev-4065	954	6	review	review	NOUN
inlawrev-4065	955	1	[	[	X
inlawrev-4065	955	2	vol	vol	NOUN
inlawrev-4065	955	3	.	.	PUNCT
inlawrev-4065	955	4	43:999	43:999	NOUN
inlawrev-4065	955	5	equal	equal	ADJ
inlawrev-4065	955	6	,	,	PUNCT
inlawrev-4065	955	7	but	but	CCONJ
inlawrev-4065	955	8	unauthorized	unauthorized	ADJ
inlawrev-4065	955	9	as	as	ADV
inlawrev-4065	955	10	well	well	ADV
inlawrev-4065	955	11	.	.	PUNCT
inlawrev-4065	956	1	'"*^^	'"*^^	PROPN
inlawrev-4065	956	2	the	the	DET
inlawrev-4065	956	3	ibtr	ibtr	VERB
inlawrev-4065	956	4	upheld	uphold	VERB
inlawrev-4065	956	5	the	the	DET
inlawrev-4065	956	6	interim	interim	ADJ
inlawrev-4065	956	7	assessments	assessment	NOUN
inlawrev-4065	956	8	in	in	ADP
inlawrev-4065	956	9	their	their	PRON
inlawrev-4065	956	10	entirety	entirety	NOUN
inlawrev-4065	956	11	,	,	PUNCT
inlawrev-4065	956	12	finding	find	VERB
inlawrev-4065	956	13	that	that	SCONJ
inlawrev-4065	956	14	the	the	DET
inlawrev-4065	956	15	assessments	assessment	NOUN
inlawrev-4065	956	16	were	be	AUX
inlawrev-4065	956	17	"	"	PUNCT
inlawrev-4065	956	18	authorized	authorize	VERB
inlawrev-4065	956	19	under	under	ADP
inlawrev-4065	956	20	indiana	indiana	PROPN
inlawrev-4065	956	21	code	code	PROPN
inlawrev-4065	956	22	§	§	PROPN
inlawrev-4065	956	23	6	6	NUM
inlawrev-4065	956	24	-	-	SYM
inlawrev-4065	956	25	1.1	1.1	NUM
inlawrev-4065	956	26	-	-	PUNCT
inlawrev-4065	956	27	9	9	NUM
inlawrev-4065	956	28	-	-	SYM
inlawrev-4065	956	29	1	1	NUM
inlawrev-4065	956	30	,	,	PUNCT
inlawrev-4065	956	31	and	and	CCONJ
inlawrev-4065	956	32	[	[	X
inlawrev-4065	956	33	therefore	therefore	ADV
inlawrev-4065	956	34	]	]	PUNCT
inlawrev-4065	956	35	concluded	conclude	VERB
inlawrev-4065	956	36	that	that	SCONJ
inlawrev-4065	956	37	because	because	SCONJ
inlawrev-4065	956	38	big	big	ADJ
inlawrev-4065	956	39	foot	foot	NOUN
inlawrev-4065	956	40	failed	fail	VERB
inlawrev-4065	956	41	to	to	PART
inlawrev-4065	956	42	present	present	VERB
inlawrev-4065	956	43	any	any	DET
inlawrev-4065	956	44	probative	probative	ADJ
inlawrev-4065	956	45	evidence	evidence	NOUN
inlawrev-4065	956	46	as	as	ADP
inlawrev-4065	956	47	to	to	ADP
inlawrev-4065	956	48	the	the	DET
inlawrev-4065	956	49	actual	actual	ADJ
inlawrev-4065	956	50	market	market	NOUN
inlawrev-4065	956	51	values	value	NOUN
inlawrev-4065	956	52	-	-	PUNCT
inlawrev-4065	956	53	in	in	ADP
inlawrev-4065	956	54	-	-	PUNCT
inlawrev-4065	956	55	use	use	NOUN
inlawrev-4065	956	56	of	of	ADP
inlawrev-4065	956	57	its	its	PRON
inlawrev-4065	956	58	properties	property	NOUN
inlawrev-4065	956	59	,	,	PUNCT
inlawrev-4065	956	60	the	the	DET
inlawrev-4065	956	61	assessors	assessor	NOUN
inlawrev-4065	956	62	'	'	PART
inlawrev-4065	956	63	interim	interim	ADJ
inlawrev-4065	956	64	assessments	assessment	NOUN
inlawrev-4065	956	65	should	should	AUX
inlawrev-4065	956	66	be	be	AUX
inlawrev-4065	956	67	upheld	uphold	VERB
inlawrev-4065	956	68	.	.	PUNCT
inlawrev-4065	957	1	'"^^^	'"^^^	PROPN
inlawrev-4065	958	1	big	big	ADJ
inlawrev-4065	958	2	foot	foot	NOUN
inlawrev-4065	958	3	timely	timely	ADV
inlawrev-4065	958	4	filed	file	VERB
inlawrev-4065	958	5	four	four	NUM
inlawrev-4065	958	6	appeals	appeal	NOUN
inlawrev-4065	958	7	,	,	PUNCT
inlawrev-4065	958	8	which	which	PRON
inlawrev-4065	958	9	were	be	AUX
inlawrev-4065	958	10	consolidated	consolidate	VERB
inlawrev-4065	958	11	pursuant	pursuant	ADV
inlawrev-4065	958	12	to	to	ADP
inlawrev-4065	958	13	the	the	DET
inlawrev-4065	958	14	indiana	indiana	PROPN
inlawrev-4065	958	15	rules	rule	VERB
inlawrev-4065	958	16	ofappellate	ofappellate	NOUN
inlawrev-4065	958	17	procedure	procedure	NOUN
inlawrev-4065	958	18	,	,	PUNCT
inlawrev-4065	958	19	and	and	CCONJ
inlawrev-4065	958	20	the	the	DET
inlawrev-4065	958	21	court	court	NOUN
inlawrev-4065	958	22	granted	grant	VERB
inlawrev-4065	958	23	this	this	DET
inlawrev-4065	958	24	motion	motion	NOUN
inlawrev-4065	958	25	.	.	PUNCT
inlawrev-4065	959	1	on	on	ADP
inlawrev-4065	959	2	appeal	appeal	NOUN
inlawrev-4065	959	3	,	,	PUNCT
inlawrev-4065	959	4	big	big	ADJ
inlawrev-4065	959	5	foot	foot	NOUN
inlawrev-4065	959	6	argued	argue	VERB
inlawrev-4065	959	7	that	that	SCONJ
inlawrev-4065	959	8	the	the	DET
inlawrev-4065	959	9	ibtr	ibtr	NOUN
inlawrev-4065	959	10	erred	err	VERB
inlawrev-4065	959	11	in	in	ADP
inlawrev-4065	959	12	upholding	uphold	VERB
inlawrev-4065	959	13	big	big	ADJ
inlawrev-4065	959	14	foot	foot	NOUN
inlawrev-4065	959	15	's	's	PART
inlawrev-4065	959	16	2003	2003	NUM
inlawrev-4065	959	17	interim	interim	ADJ
inlawrev-4065	959	18	assessments	assessment	NOUN
inlawrev-4065	959	19	.	.	PUNCT
inlawrev-4065	960	1	'*^'^	'*^'^	X
inlawrev-4065	961	1	big	big	ADJ
inlawrev-4065	961	2	foot	foot	NOUN
inlawrev-4065	961	3	provided	provide	VERB
inlawrev-4065	961	4	the	the	DET
inlawrev-4065	961	5	court	court	NOUN
inlawrev-4065	961	6	with	with	ADP
inlawrev-4065	961	7	two	two	NUM
inlawrev-4065	961	8	arguments	argument	NOUN
inlawrev-4065	961	9	in	in	ADP
inlawrev-4065	961	10	support	support	NOUN
inlawrev-4065	961	11	of	of	ADP
inlawrev-4065	961	12	its	its	PRON
inlawrev-4065	961	13	assertion	assertion	NOUN
inlawrev-4065	961	14	that	that	SCONJ
inlawrev-4065	961	15	the	the	DET
inlawrev-4065	961	16	ibtr	ibtr	NOUN
inlawrev-4065	961	17	erred	err	VERB
inlawrev-4065	961	18	in	in	ADP
inlawrev-4065	961	19	upholding	uphold	VERB
inlawrev-4065	961	20	the	the	DET
inlawrev-4065	961	21	2003	2003	NUM
inlawrev-4065	961	22	interim	interim	ADJ
inlawrev-4065	961	23	assessments	assessment	NOUN
inlawrev-4065	961	24	of	of	ADP
inlawrev-4065	961	25	its	its	PRON
inlawrev-4065	961	26	real	real	NOUN
inlawrev-4065	961	27	.	.	PUNCT
inlawrev-4065	962	1	first	first	ADV
inlawrev-4065	962	2	,	,	PUNCT
inlawrev-4065	962	3	big	big	ADJ
inlawrev-4065	962	4	foot	foot	NOUN
inlawrev-4065	962	5	claimed	claim	VERB
inlawrev-4065	962	6	that	that	SCONJ
inlawrev-4065	962	7	interim	interim	ADJ
inlawrev-4065	962	8	assessments	assessment	NOUN
inlawrev-4065	962	9	may	may	AUX
inlawrev-4065	962	10	be	be	AUX
inlawrev-4065	962	11	made	make	VERB
inlawrev-4065	962	12	only	only	ADV
inlawrev-4065	962	13	when	when	SCONJ
inlawrev-4065	962	14	there	there	PRON
inlawrev-4065	962	15	has	have	AUX
inlawrev-4065	962	16	been	be	AUX
inlawrev-4065	962	17	a	a	DET
inlawrev-4065	962	18	change	change	NOUN
inlawrev-4065	962	19	to	to	ADP
inlawrev-4065	962	20	the	the	DET
inlawrev-4065	962	21	property	property	NOUN
inlawrev-4065	962	22	that	that	PRON
inlawrev-4065	962	23	increases	increase	VERB
inlawrev-4065	962	24	or	or	CCONJ
inlawrev-4065	962	25	decreases	decrease	VERB
inlawrev-4065	962	26	its	its	PRON
inlawrev-4065	962	27	value	value	NOUN
inlawrev-4065	962	28	.	.	PUNCT
inlawrev-4065	963	1	'*^^	'*^^	PART
inlawrev-4065	964	1	big	big	ADJ
inlawrev-4065	964	2	foot	foot	NOUN
inlawrev-4065	964	3	alternatively	alternatively	ADV
inlawrev-4065	964	4	"	"	PUNCT
inlawrev-4065	964	5	argued	argue	VERB
inlawrev-4065	964	6	that	that	SCONJ
inlawrev-4065	964	7	its	its	PRON
inlawrev-4065	964	8	interim	interim	ADJ
inlawrev-4065	964	9	assessments	assessment	NOUN
inlawrev-4065	964	10	were	be	AUX
inlawrev-4065	964	11	improper	improper	ADJ
inlawrev-4065	964	12	because	because	SCONJ
inlawrev-4065	964	13	they	they	PRON
inlawrev-4065	964	14	were	be	AUX
inlawrev-4065	964	15	essentially	essentially	ADV
inlawrev-4065	964	16	the	the	DET
inlawrev-4065	964	17	result	result	NOUN
inlawrev-4065	964	18	of	of	ADP
inlawrev-4065	964	19	'	'	PUNCT
inlawrev-4065	964	20	sales	sale	NOUN
inlawrev-4065	964	21	chasing	chasing	NOUN
inlawrev-4065	964	22	,	,	PUNCT
inlawrev-4065	964	23	'	'	PUNCT
inlawrev-4065	964	24	'	'	PUNCT
inlawrev-4065	964	25	selective	selective	ADJ
inlawrev-4065	964	26	reappraisals	reappraisal	NOUN
inlawrev-4065	964	27	,	,	PUNCT
inlawrev-4065	964	28	'	'	PUNCT
inlawrev-4065	964	29	or	or	CCONJ
inlawrev-4065	964	30	'	'	PUNCT
inlawrev-4065	964	31	spot	spot	NOUN
inlawrev-4065	964	32	assessments	assessment	NOUN
inlawrev-4065	964	33	.	.	PUNCT
inlawrev-4065	965	1	"	"	PUNCT
inlawrev-4065	965	2	"	"	PUNCT
inlawrev-4065	965	3	^^^	^^^	PART
inlawrev-4065	965	4	as	as	ADP
inlawrev-4065	965	5	to	to	ADP
inlawrev-4065	965	6	big	big	ADJ
inlawrev-4065	965	7	foot	foot	NOUN
inlawrev-4065	965	8	's	's	PART
inlawrev-4065	965	9	first	first	ADJ
inlawrev-4065	965	10	argument	argument	NOUN
inlawrev-4065	965	11	,	,	PUNCT
inlawrev-4065	965	12	the	the	DET
inlawrev-4065	965	13	assessors	assessor	NOUN
inlawrev-4065	965	14	contended	contend	VERB
inlawrev-4065	965	15	that	that	SCONJ
inlawrev-4065	965	16	ic	ic	PROPN
inlawrev-4065	965	17	6	6	NUM
inlawrev-4065	965	18	-	-	SYM
inlawrev-4065	965	19	1.1	1.1	NUM
inlawrev-4065	965	20	-	-	PUNCT
inlawrev-4065	965	21	9	9	NUM
inlawrev-4065	965	22	-	-	SYM
inlawrev-4065	965	23	1	1	NUM
inlawrev-4065	965	24	authorized	authorize	VERB
inlawrev-4065	965	25	the	the	DET
inlawrev-4065	965	26	interim	interim	ADJ
inlawrev-4065	965	27	assessments	assessment	NOUN
inlawrev-4065	965	28	because	because	SCONJ
inlawrev-4065	965	29	the	the	DET
inlawrev-4065	965	30	sales	sale	NOUN
inlawrev-4065	965	31	disclosure	disclosure	NOUN
inlawrev-4065	965	32	forms	form	NOUN
inlawrev-4065	965	33	had	have	AUX
inlawrev-4065	965	34	caused	cause	VERB
inlawrev-4065	965	35	them	they	PRON
inlawrev-4065	965	36	to	to	PART
inlawrev-4065	965	37	believe	believe	VERB
inlawrev-4065	965	38	that	that	SCONJ
inlawrev-4065	965	39	the	the	DET
inlawrev-4065	965	40	properties	property	NOUN
inlawrev-4065	965	41	were	be	AUX
inlawrev-4065	965	42	undervalued	undervalue	VERB
inlawrev-4065	965	43	.	.	PUNCT
inlawrev-4065	966	1	"^^^	"^^^	PUNCT
inlawrev-4065	967	1	based	base	VERB
inlawrev-4065	967	2	on	on	ADP
inlawrev-4065	967	3	the	the	DET
inlawrev-4065	967	4	court	court	NOUN
inlawrev-4065	967	5	's	's	PART
inlawrev-4065	967	6	previous	previous	ADJ
inlawrev-4065	967	7	holding	holding	NOUN
inlawrev-4065	967	8	in	in	ADP
inlawrev-4065	967	9	charwood	charwood	PROPN
inlawrev-4065	967	10	llc	llc	PROPN
inlawrev-4065	967	11	v.	v.	PROPN
inlawrev-4065	967	12	bartholomew	bartholomew	PROPN
inlawrev-4065	967	13	county	county	PROPN
inlawrev-4065	967	14	assessor,^^^	assessor,^^^	PROPN
inlawrev-4065	967	15	the	the	DET
inlawrev-4065	967	16	court	court	NOUN
inlawrev-4065	967	17	found	find	VERB
inlawrev-4065	967	18	that	that	SCONJ
inlawrev-4065	967	19	the	the	DET
inlawrev-4065	967	20	assessors	assessor	NOUN
inlawrev-4065	967	21	"	"	PUNCT
inlawrev-4065	967	22	were	be	AUX
inlawrev-4065	967	23	authorized	authorize	VERB
inlawrev-4065	967	24	under	under	ADP
inlawrev-4065	967	25	indiana	indiana	PROPN
inlawrev-4065	967	26	code	code	PROPN
inlawrev-4065	967	27	§	§	PROPN
inlawrev-4065	967	28	6	6	NUM
inlawrev-4065	967	29	-	-	SYM
inlawrev-4065	967	30	1.1	1.1	NUM
inlawrev-4065	967	31	-	-	PUNCT
inlawrev-4065	967	32	9	9	NUM
inlawrev-4065	967	33	-	-	SYM
inlawrev-4065	967	34	1	1	NUM
inlawrev-4065	967	35	[	[	PUNCT
inlawrev-4065	967	36	to	to	PART
inlawrev-4065	967	37	conduct	conduct	VERB
inlawrev-4065	967	38	interim	interim	ADJ
inlawrev-4065	967	39	assessments	assessment	NOUN
inlawrev-4065	967	40	]	]	PUNCT
inlawrev-4065	967	41	,	,	PUNCT
inlawrev-4065	967	42	despite	despite	SCONJ
inlawrev-4065	967	43	the	the	DET
inlawrev-4065	967	44	fact	fact	NOUN
inlawrev-4065	967	45	that	that	SCONJ
inlawrev-4065	967	46	none	none	NOUN
inlawrev-4065	967	47	of	of	ADP
inlawrev-4065	967	48	the	the	DET
inlawrev-4065	967	49	properties	property	NOUN
inlawrev-4065	967	50	had	have	AUX
inlawrev-4065	967	51	experienced	experience	VERB
inlawrev-4065	967	52	physical	physical	ADJ
inlawrev-4065	967	53	changes	change	NOUN
inlawrev-4065	967	54	or	or	CCONJ
inlawrev-4065	967	55	changes	change	NOUN
inlawrev-4065	967	56	in	in	ADP
inlawrev-4065	967	57	use	use	NOUN
inlawrev-4065	967	58	.	.	PUNCT
inlawrev-4065	968	1	'"^^^	'"^^^	PROPN
inlawrev-4065	969	1	as	as	ADP
inlawrev-4065	969	2	to	to	ADP
inlawrev-4065	969	3	big	big	ADJ
inlawrev-4065	969	4	foot	foot	NOUN
inlawrev-4065	969	5	's	's	PART
inlawrev-4065	969	6	argument	argument	NOUN
inlawrev-4065	969	7	in	in	ADP
inlawrev-4065	969	8	the	the	DET
inlawrev-4065	969	9	alternative	alternative	NOUN
inlawrev-4065	969	10	that	that	PRON
inlawrev-4065	969	11	the	the	DET
inlawrev-4065	969	12	interim	interim	ADJ
inlawrev-4065	969	13	assessments	assessment	NOUN
inlawrev-4065	969	14	were	be	AUX
inlawrev-4065	969	15	actually	actually	ADV
inlawrev-4065	969	16	"	"	PUNCT
inlawrev-4065	969	17	spot	spot	NOUN
inlawrev-4065	969	18	assessments	assessment	NOUN
inlawrev-4065	969	19	,	,	PUNCT
inlawrev-4065	969	20	"	"	PUNCT
inlawrev-4065	969	21	the	the	DET
inlawrev-4065	969	22	assessors	assessor	NOUN
inlawrev-4065	969	23	asserted	assert	VERB
inlawrev-4065	969	24	that	that	SCONJ
inlawrev-4065	969	25	although	although	SCONJ
inlawrev-4065	969	26	spot	spot	NOUN
inlawrev-4065	969	27	assessments	assessment	NOUN
inlawrev-4065	969	28	are	be	AUX
inlawrev-4065	969	29	highly	highly	ADV
inlawrev-4065	969	30	disfavored	disfavored	ADJ
inlawrev-4065	969	31	indiana	indiana	PROPN
inlawrev-4065	969	32	,	,	PUNCT
inlawrev-4065	969	33	they	they	PRON
inlawrev-4065	969	34	did	do	AUX
inlawrev-4065	969	35	not	not	PART
inlawrev-4065	969	36	selectively	selectively	ADV
inlawrev-4065	969	37	reassess	reassess	VERB
inlawrev-4065	969	38	big	big	ADJ
inlawrev-4065	969	39	foot	foot	NOUN
inlawrev-4065	969	40	's	's	PART
inlawrev-4065	969	41	property	property	NOUN
inlawrev-4065	969	42	.	.	PUNCT
inlawrev-4065	970	1	"^^^	"^^^	PUNCT
inlawrev-4065	971	1	instead	instead	ADV
inlawrev-4065	971	2	,	,	PUNCT
inlawrev-4065	971	3	the	the	DET
inlawrev-4065	971	4	assessors	assessor	NOUN
inlawrev-4065	971	5	adjusted	adjust	VERB
inlawrev-4065	971	6	big	big	ADJ
inlawrev-4065	971	7	foot	foot	NOUN
inlawrev-4065	971	8	's	's	PART
inlawrev-4065	971	9	assessments	assessment	NOUN
inlawrev-4065	971	10	because	because	SCONJ
inlawrev-4065	971	11	of	of	ADP
inlawrev-4065	971	12	big	big	ADJ
inlawrev-4065	971	13	foot	foot	NOUN
inlawrev-4065	971	14	's	's	PART
inlawrev-4065	971	15	filing	filing	NOUN
inlawrev-4065	971	16	sales	sale	NOUN
inlawrev-4065	971	17	disclosure	disclosure	NOUN
inlawrev-4065	971	18	forms	form	NOUN
inlawrev-4065	971	19	that	that	PRON
inlawrev-4065	971	20	plainly	plainly	ADV
inlawrev-4065	971	21	showed	show	VERB
inlawrev-4065	971	22	that	that	SCONJ
inlawrev-4065	971	23	big	big	ADJ
inlawrev-4065	971	24	foot	foot	NOUN
inlawrev-4065	971	25	's	's	PART
inlawrev-4065	971	26	property	property	NOUN
inlawrev-4065	971	27	was	be	AUX
inlawrev-4065	971	28	undervalued	undervalue	VERB
inlawrev-4065	971	29	.	.	PUNCT
inlawrev-4065	972	1	"*^^	"*^^	NOUN
inlawrev-4065	972	2	the	the	DET
inlawrev-4065	972	3	court	court	NOUN
inlawrev-4065	972	4	found	find	VERB
inlawrev-4065	972	5	this	this	DET
inlawrev-4065	972	6	issue	issue	NOUN
inlawrev-4065	972	7	to	to	PART
inlawrev-4065	972	8	be	be	AUX
inlawrev-4065	972	9	one	one	NUM
inlawrev-4065	972	10	of	of	ADP
inlawrev-4065	972	11	first	first	ADJ
inlawrev-4065	972	12	impression	impression	NOUN
inlawrev-4065	972	13	in	in	ADP
inlawrev-4065	972	14	indiana	indiana	PROPN
inlawrev-4065	972	15	,	,	PUNCT
inlawrev-4065	972	16	but	but	CCONJ
inlawrev-4065	972	17	decided	decide	VERB
inlawrev-4065	972	18	not	not	PART
inlawrev-4065	972	19	to	to	PART
inlawrev-4065	972	20	analyze	analyze	VERB
inlawrev-4065	972	21	the	the	DET
inlawrev-4065	972	22	issue	issue	NOUN
inlawrev-4065	972	23	because	because	SCONJ
inlawrev-4065	972	24	this	this	DET
inlawrev-4065	972	25	particular	particular	ADJ
inlawrev-4065	972	26	case	case	NOUN
inlawrev-4065	972	27	could	could	AUX
inlawrev-4065	972	28	be	be	AUX
inlawrev-4065	972	29	resolved	resolve	VERB
inlawrev-4065	972	30	on	on	ADP
inlawrev-4065	972	31	other	other	ADJ
inlawrev-4065	972	32	grounds	ground	NOUN
inlawrev-4065	972	33	."^^^	."^^^	PUNCT
inlawrev-4065	973	1	therefore	therefore	ADV
inlawrev-4065	973	2	,	,	PUNCT
inlawrev-4065	973	3	the	the	DET
inlawrev-4065	973	4	court	court	NOUN
inlawrev-4065	973	5	held	hold	VERB
inlawrev-4065	973	6	that	that	SCONJ
inlawrev-4065	973	7	the	the	DET
inlawrev-4065	973	8	assessors	assessor	NOUN
inlawrev-4065	973	9	had	have	AUX
inlawrev-4065	973	10	failed	fail	VERB
inlawrev-4065	973	11	to	to	PART
inlawrev-4065	973	12	demonstrate	demonstrate	VERB
inlawrev-4065	973	13	to	to	ADP
inlawrev-4065	973	14	the	the	DET
inlawrev-4065	973	15	ibtr	ibtr	ADJ
inlawrev-4065	973	16	that	that	SCONJ
inlawrev-4065	973	17	the	the	DET
inlawrev-4065	973	18	june	june	PROPN
inlawrev-4065	973	19	19	19	NUM
inlawrev-4065	973	20	,	,	PUNCT
inlawrev-4065	973	21	2002	2002	NUM
inlawrev-4065	973	22	and	and	CCONJ
inlawrev-4065	973	23	july	july	PROPN
inlawrev-4065	973	24	16	16	NUM
inlawrev-4065	973	25	,	,	PUNCT
inlawrev-4065	973	26	2003	2003	NUM
inlawrev-4065	973	27	sales	sale	NOUN
inlawrev-4065	973	28	prices	price	NOUN
inlawrev-4065	973	29	of	of	ADP
inlawrev-4065	973	30	big	big	ADJ
inlawrev-4065	973	31	foot	foot	NOUN
inlawrev-4065	973	32	's	's	PART
inlawrev-4065	973	33	properties	property	NOUN
inlawrev-4065	973	34	"	"	PUNCT
inlawrev-4065	973	35	were	be	AUX
inlawrev-4065	973	36	related	relate	VERB
inlawrev-4065	973	37	to	to	ADP
inlawrev-4065	973	38	the	the	DET
inlawrev-4065	973	39	values	value	NOUN
inlawrev-4065	973	40	[	[	X
inlawrev-4065	973	41	of	of	ADP
inlawrev-4065	973	42	those	those	DET
inlawrev-4065	973	43	properties	property	NOUN
inlawrev-4065	973	44	]	]	PUNCT
inlawrev-4065	973	45	as	as	ADP
inlawrev-4065	973	46	of	of	ADP
inlawrev-4065	973	47	january	january	PROPN
inlawrev-4065	973	48	i	i	PROPN
inlawrev-4065	973	49	,	,	PUNCT
inlawrev-4065	973	50	1999.'"*^^	1999.'"*^^	NUM
inlawrev-4065	973	51	the	the	DET
inlawrev-4065	973	52	court	court	NOUN
inlawrev-4065	973	53	reversed	reverse	VERB
inlawrev-4065	973	54	the	the	DET
inlawrev-4065	973	55	final	final	ADJ
inlawrev-4065	973	56	determinations	determination	NOUN
inlawrev-4065	973	57	of	of	ADP
inlawrev-4065	973	58	the	the	DET
inlawrev-4065	973	59	ibtr	ibtr	ADJ
inlawrev-4065	973	60	and	and	CCONJ
inlawrev-4065	973	61	remanded	remand	VERB
inlawrev-4065	973	62	the	the	DET
inlawrev-4065	973	63	cases	case	NOUN
inlawrev-4065	973	64	to	to	ADP
inlawrev-4065	973	65	the	the	DET
inlawrev-4065	973	66	ibtr	ibtr	NOUN
inlawrev-4065	973	67	for	for	ADP
inlawrev-4065	973	68	further	further	ADJ
inlawrev-4065	973	69	452	452	NUM
inlawrev-4065	973	70	.	.	PUNCT
inlawrev-4065	974	1	i	i	PRON
inlawrev-4065	974	2	d.	d.	PROPN
inlawrev-4065	974	3	453	453	NUM
inlawrev-4065	974	4	.	.	PUNCT
inlawrev-4065	975	1	i	i	PRON
inlawrev-4065	975	2	d.	d.	PROPN
inlawrev-4065	975	3	454	454	NUM
inlawrev-4065	975	4	.	.	PUNCT
inlawrev-4065	976	1	mat	mat	NOUN
inlawrev-4065	976	2	622	622	NUM
inlawrev-4065	976	3	-	-	SYM
inlawrev-4065	976	4	23	23	NUM
inlawrev-4065	976	5	.	.	PUNCT
inlawrev-4065	977	1	455	455	NUM
inlawrev-4065	977	2	.	.	PUNCT
inlawrev-4065	978	1	i	i	PRON
inlawrev-4065	978	2	d	d	PROPN
inlawrev-4065	978	3	456	456	PROPN
inlawrev-4065	978	4	.	.	PUNCT
inlawrev-4065	979	1	mat	mat	PROPN
inlawrev-4065	979	2	623	623	NUM
inlawrev-4065	979	3	.	.	PUNCT
inlawrev-4065	979	4	457	457	NUM
inlawrev-4065	979	5	.	.	PUNCT
inlawrev-4065	980	1	i	i	PRON
inlawrev-4065	980	2	d	d	PROPN
inlawrev-4065	980	3	at	at	ADP
inlawrev-4065	980	4	624	624	NUM
inlawrev-4065	980	5	.	.	PUNCT
inlawrev-4065	981	1	458	458	NUM
inlawrev-4065	981	2	.	.	PUNCT
inlawrev-4065	982	1	906	906	NUM
inlawrev-4065	982	2	n.e.2d	n.e.2d	NOUN
inlawrev-4065	982	3	946	946	NUM
inlawrev-4065	982	4	,	,	PUNCT
inlawrev-4065	982	5	95	95	NUM
inlawrev-4065	982	6	1	1	NUM
inlawrev-4065	982	7	(	(	PUNCT
inlawrev-4065	982	8	ind	ind	NOUN
inlawrev-4065	982	9	.	.	PUNCT
inlawrev-4065	983	1	t.c	t.c	PROPN
inlawrev-4065	983	2	.	.	PROPN
inlawrev-4065	983	3	2009	2009	NUM
inlawrev-4065	983	4	)	)	PUNCT
inlawrev-4065	983	5	;	;	PUNCT
inlawrev-4065	983	6	see	see	VERB
inlawrev-4065	983	7	supra	supra	PROPN
inlawrev-4065	983	8	notes	note	VERB
inlawrev-4065	983	9	322	322	NUM
inlawrev-4065	983	10	-	-	SYM
inlawrev-4065	983	11	42	42	NUM
inlawrev-4065	983	12	.	.	PUNCT
inlawrev-4065	984	1	459	459	NUM
inlawrev-4065	984	2	.	.	PUNCT
inlawrev-4065	985	1	big	big	ADJ
inlawrev-4065	985	2	foot	foot	PROPN
inlawrev-4065	985	3	stores	store	NOUN
inlawrev-4065	985	4	llc	llc	PROPN
inlawrev-4065	985	5	,	,	PUNCT
inlawrev-4065	985	6	919	919	NUM
inlawrev-4065	985	7	n.e.2d	n.e.2d	NOUN
inlawrev-4065	985	8	at	at	ADP
inlawrev-4065	985	9	624	624	NUM
inlawrev-4065	985	10	.	.	PUNCT
inlawrev-4065	986	1	460	460	NUM
inlawrev-4065	986	2	.	.	PUNCT
inlawrev-4065	987	1	i	i	PRON
inlawrev-4065	987	2	d	d	PROPN
inlawrev-4065	987	3	461	461	PROPN
inlawrev-4065	987	4	.	.	PUNCT
inlawrev-4065	988	1	mat	mat	PROPN
inlawrev-4065	988	2	625	625	NUM
inlawrev-4065	988	3	.	.	PUNCT
inlawrev-4065	989	1	462	462	NUM
inlawrev-4065	989	2	.	.	PUNCT
inlawrev-4065	990	1	i	i	PROPN
inlawrev-4065	990	2	d	d	PROPN
inlawrev-4065	990	3	463	463	NUM
inlawrev-4065	990	4	.	.	PUNCT
inlawrev-4065	991	1	i	i	PRON
inlawrev-4065	991	2	d	d	PROPN
inlawrev-4065	991	3	2a	2a	NUM
inlawrev-4065	991	4	626	626	NUM
inlawrev-4065	991	5	.	.	PUNCT
inlawrev-4065	992	1	2010	2010	NUM
inlawrev-4065	992	2	]	]	PUNCT
inlawrev-4065	992	3	taxation	taxation	NOUN
inlawrev-4065	992	4	1039	1039	NUM
inlawrev-4065	992	5	proceedings	proceeding	NOUN
inlawrev-4065	992	6	.	.	PUNCT
inlawrev-4065	993	1	19	19	NUM
inlawrev-4065	993	2	.	.	PUNCT
inlawrev-4065	994	1	robey	robey	PROPN
inlawrev-4065	994	2	v.	v.	PROPN
inlawrev-4065	994	3	fairfield	fairfield	PROPN
inlawrev-4065	994	4	township	township	PROPN
inlawrev-4065	994	5	assessor	assessor	NOUN
inlawrev-4065	994	6	.	.	PUNCT
inlawrev-4065	995	1	"*^"^—wayne	"*^"^—wayne	PROPN
inlawrev-4065	995	2	robey	robey	PROPN
inlawrev-4065	995	3	challenged	challenge	VERB
inlawrev-4065	995	4	fairfield	fairfield	PROPN
inlawrev-4065	995	5	township	township	PROPN
inlawrev-4065	995	6	assessor	assessor	NOUN
inlawrev-4065	995	7	's	's	PART
inlawrev-4065	995	8	assessment	assessment	NOUN
inlawrev-4065	995	9	of	of	ADP
inlawrev-4065	995	10	his	his	PRON
inlawrev-4065	995	11	real	real	ADJ
inlawrev-4065	995	12	property	property	NOUN
inlawrev-4065	995	13	for	for	ADP
inlawrev-4065	995	14	the	the	DET
inlawrev-4065	995	15	2004	2004	NUM
inlawrev-4065	995	16	and	and	CCONJ
inlawrev-4065	995	17	2005	2005	NUM
inlawrev-4065	995	18	tax	tax	NOUN
inlawrev-4065	995	19	years	year	NOUN
inlawrev-4065	995	20	.	.	PUNCT
inlawrev-4065	995	21	"^^^	"^^^	PUNCT
inlawrev-4065	996	1	robey	robey	PROPN
inlawrev-4065	996	2	owned	own	VERB
inlawrev-4065	996	3	residential	residential	ADJ
inlawrev-4065	996	4	real	real	ADJ
inlawrev-4065	996	5	property	property	NOUN
inlawrev-4065	996	6	in	in	ADP
inlawrev-4065	996	7	lafayette	lafayette	PROPN
inlawrev-4065	996	8	,	,	PUNCT
inlawrev-4065	996	9	indiana	indiana	PROPN
inlawrev-4065	996	10	,	,	PUNCT
inlawrev-4065	996	11	assessed	assess	VERB
inlawrev-4065	996	12	at	at	ADP
inlawrev-4065	996	13	$	$	SYM
inlawrev-4065	996	14	42,800	42,800	NUM
inlawrev-4065	996	15	,	,	PUNCT
inlawrev-4065	996	16	which	which	PRON
inlawrev-4065	996	17	robey	robey	PROPN
inlawrev-4065	996	18	believed	believe	VERB
inlawrev-4065	996	19	was	be	AUX
inlawrev-4065	996	20	an	an	DET
inlawrev-4065	996	21	incorrect	incorrect	ADJ
inlawrev-4065	996	22	amount	amount	NOUN
inlawrev-4065	996	23	.	.	PUNCT
inlawrev-4065	997	1	"^^^	"^^^	PUNCT
inlawrev-4065	998	1	the	the	DET
inlawrev-4065	998	2	ibtr	ibtr	VERB
inlawrev-4065	998	3	found	find	VERB
inlawrev-4065	998	4	that	that	SCONJ
inlawrev-4065	998	5	robey	robey	PROPN
inlawrev-4065	998	6	had	have	AUX
inlawrev-4065	998	7	failed	fail	VERB
inlawrev-4065	998	8	to	to	PART
inlawrev-4065	998	9	"	"	PUNCT
inlawrev-4065	998	10	prima	prima	VERB
inlawrev-4065	998	11	facie	facie	NOUN
inlawrev-4065	998	12	demonstrate	demonstrate	VERB
inlawrev-4065	998	13	that	that	SCONJ
inlawrev-4065	998	14	his	his	PRON
inlawrev-4065	998	15	assessment	assessment	NOUN
inlawrev-4065	998	16	was	be	AUX
inlawrev-4065	998	17	incorrect	incorrect	ADJ
inlawrev-4065	998	18	.	.	PUNCT
inlawrev-4065	998	19	'	'	PUNCT
inlawrev-4065	998	20	"	"	PUNCT
inlawrev-4065	998	21	^^^	^^^	X
inlawrev-4065	998	22	robey	robey	NOUN
inlawrev-4065	998	23	timely	timely	ADV
inlawrev-4065	998	24	filed	file	VERB
inlawrev-4065	998	25	an	an	DET
inlawrev-4065	998	26	appeal	appeal	NOUN
inlawrev-4065	998	27	with	with	ADP
inlawrev-4065	998	28	the	the	DET
inlawrev-4065	998	29	tax	tax	NOUN
inlawrev-4065	998	30	court	court	NOUN
inlawrev-4065	998	31	arguing	argue	VERB
inlawrev-4065	998	32	that	that	SCONJ
inlawrev-4065	998	33	the	the	DET
inlawrev-4065	998	34	ebtr	ebtr	NOUN
inlawrev-4065	998	35	's	's	PART
inlawrev-4065	998	36	final	final	ADJ
inlawrev-4065	998	37	determination	determination	NOUN
inlawrev-4065	998	38	was	be	AUX
inlawrev-4065	998	39	improper	improper	ADJ
inlawrev-4065	998	40	.	.	PUNCT
inlawrev-4065	999	1	robey	robey	PROPN
inlawrev-4065	999	2	argued	argue	VERB
inlawrev-4065	999	3	that	that	SCONJ
inlawrev-4065	999	4	during	during	ADP
inlawrev-4065	999	5	the	the	DET
inlawrev-4065	999	6	administrative	administrative	ADJ
inlawrev-4065	999	7	hearing	hearing	NOUN
inlawrev-4065	999	8	he	he	PRON
inlawrev-4065	999	9	had	have	AUX
inlawrev-4065	999	10	demonstrated	demonstrate	VERB
inlawrev-4065	999	11	,	,	PUNCT
inlawrev-4065	999	12	with	with	ADP
inlawrev-4065	999	13	probative	probative	ADJ
inlawrev-4065	999	14	evidence	evidence	NOUN
inlawrev-4065	999	15	,	,	PUNCT
inlawrev-4065	999	16	that	that	SCONJ
inlawrev-4065	999	17	his	his	PRON
inlawrev-4065	999	18	property	property	NOUN
inlawrev-4065	999	19	's	's	PART
inlawrev-4065	999	20	assessed	assess	VERB
inlawrev-4065	999	21	value	value	NOUN
inlawrev-4065	999	22	was	be	AUX
inlawrev-4065	999	23	incorrect	incorrect	ADJ
inlawrev-4065	999	24	.	.	PUNCT
inlawrev-4065	1000	1	robey	robey	PROPN
inlawrev-4065	1000	2	specifically	specifically	ADV
inlawrev-4065	1000	3	claimed	claim	VERB
inlawrev-4065	1000	4	that	that	SCONJ
inlawrev-4065	1000	5	he	he	PRON
inlawrev-4065	1000	6	had	have	AUX
inlawrev-4065	1000	7	presented	present	VERB
inlawrev-4065	1000	8	four	four	NUM
inlawrev-4065	1000	9	different	different	ADJ
inlawrev-4065	1000	10	types	type	NOUN
inlawrev-4065	1000	11	of	of	ADP
inlawrev-4065	1000	12	evidence	evidence	NOUN
inlawrev-4065	1000	13	demonstrating	demonstrate	VERB
inlawrev-4065	1000	14	that	that	SCONJ
inlawrev-4065	1000	15	his	his	PRON
inlawrev-4065	1000	16	land	land	NOUN
inlawrev-4065	1000	17	assessment	assessment	NOUN
inlawrev-4065	1000	18	was	be	AUX
inlawrev-4065	1000	19	improper	improper	ADJ
inlawrev-4065	1000	20	.	.	PUNCT
inlawrev-4065	1001	1	this	this	DET
inlawrev-4065	1001	2	evidence	evidence	NOUN
inlawrev-4065	1001	3	included	include	VERB
inlawrev-4065	1001	4	a	a	DET
inlawrev-4065	1001	5	value	value	NOUN
inlawrev-4065	1001	6	-	-	PUNCT
inlawrev-4065	1001	7	in	in	ADP
inlawrev-4065	1001	8	-	-	PUNCT
inlawrev-4065	1001	9	use	use	NOUN
inlawrev-4065	1001	10	method	method	NOUN
inlawrev-4065	1001	11	using	use	VERB
inlawrev-4065	1001	12	comparable	comparable	ADJ
inlawrev-4065	1001	13	properties	property	NOUN
inlawrev-4065	1001	14	,	,	PUNCT
inlawrev-4065	1001	15	a	a	DET
inlawrev-4065	1001	16	land	land	NOUN
inlawrev-4065	1001	17	comparison	comparison	NOUN
inlawrev-4065	1001	18	method	method	NOUN
inlawrev-4065	1001	19	,	,	PUNCT
inlawrev-4065	1001	20	evidence	evidence	NOUN
inlawrev-4065	1001	21	that	that	SCONJ
inlawrev-4065	1001	22	his	his	PRON
inlawrev-4065	1001	23	house	house	NOUN
inlawrev-4065	1001	24	should	should	AUX
inlawrev-4065	1001	25	have	have	AUX
inlawrev-4065	1001	26	received	receive	VERB
inlawrev-4065	1001	27	a	a	DET
inlawrev-4065	1001	28	condition	condition	NOUN
inlawrev-4065	1001	29	rating	rating	NOUN
inlawrev-4065	1001	30	of	of	ADP
inlawrev-4065	1001	31	fair	fair	ADJ
inlawrev-4065	1001	32	,	,	PUNCT
inlawrev-4065	1001	33	and	and	CCONJ
inlawrev-4065	1001	34	,	,	PUNCT
inlawrev-4065	1001	35	finally	finally	ADV
inlawrev-4065	1001	36	,	,	PUNCT
inlawrev-4065	1001	37	a	a	DET
inlawrev-4065	1001	38	linear	linear	ADJ
inlawrev-4065	1001	39	interpolation	interpolation	NOUN
inlawrev-4065	1001	40	method	method	NOUN
inlawrev-4065	1001	41	.	.	PUNCT
inlawrev-4065	1002	1	"^^^	"^^^	PUNCT
inlawrev-4065	1003	1	as	as	ADP
inlawrev-4065	1003	2	to	to	ADP
inlawrev-4065	1003	3	the	the	DET
inlawrev-4065	1003	4	value	value	NOUN
inlawrev-4065	1003	5	-	-	PUNCT
inlawrev-4065	1003	6	in	in	ADP
inlawrev-4065	1003	7	-	-	PUNCT
inlawrev-4065	1003	8	use	use	NOUN
inlawrev-4065	1003	9	method	method	NOUN
inlawrev-4065	1003	10	,	,	PUNCT
inlawrev-4065	1003	11	robey	robey	PROPN
inlawrev-4065	1003	12	argued	argue	VERB
inlawrev-4065	1003	13	that	that	SCONJ
inlawrev-4065	1003	14	his	his	PRON
inlawrev-4065	1003	15	assessment	assessment	NOUN
inlawrev-4065	1003	16	violated	violate	VERB
inlawrev-4065	1003	17	article	article	NOUN
inlawrev-4065	1003	18	10	10	NUM
inlawrev-4065	1003	19	,	,	PUNCT
inlawrev-4065	1003	20	section	section	NOUN
inlawrev-4065	1003	21	1	1	NUM
inlawrev-4065	1003	22	of	of	ADP
inlawrev-4065	1003	23	the	the	DET
inlawrev-4065	1003	24	indiana	indiana	PROPN
inlawrev-4065	1003	25	constitution	constitution	NOUN
inlawrev-4065	1003	26	because	because	SCONJ
inlawrev-4065	1003	27	it	it	PRON
inlawrev-4065	1003	28	was	be	AUX
inlawrev-4065	1003	29	not	not	PART
inlawrev-4065	1003	30	uniform	uniform	ADJ
inlawrev-4065	1003	31	and	and	CCONJ
inlawrev-4065	1003	32	equal	equal	ADJ
inlawrev-4065	1003	33	.	.	PUNCT
inlawrev-4065	1004	1	the	the	DET
inlawrev-4065	1004	2	court	court	NOUN
inlawrev-4065	1004	3	rejected	reject	VERB
inlawrev-4065	1004	4	this	this	DET
inlawrev-4065	1004	5	argument	argument	NOUN
inlawrev-4065	1004	6	finding	find	VERB
inlawrev-4065	1004	7	that	that	SCONJ
inlawrev-4065	1004	8	the	the	DET
inlawrev-4065	1004	9	evidence	evidence	NOUN
inlawrev-4065	1004	10	presented	present	VERB
inlawrev-4065	1004	11	by	by	ADP
inlawrev-4065	1004	12	robey	robey	PROPN
inlawrev-4065	1004	13	during	during	ADP
inlawrev-4065	1004	14	the	the	DET
inlawrev-4065	1004	15	administrative	administrative	ADJ
inlawrev-4065	1004	16	hearing	hearing	NOUN
inlawrev-4065	1004	17	on	on	ADP
inlawrev-4065	1004	18	this	this	DET
inlawrev-4065	1004	19	issue	issue	NOUN
inlawrev-4065	1004	20	was	be	AUX
inlawrev-4065	1004	21	not	not	PART
inlawrev-4065	1004	22	objectively	objectively	ADV
inlawrev-4065	1004	23	verifiable	verifiable	ADJ
inlawrev-4065	1004	24	date	date	NOUN
inlawrev-4065	1004	25	but	but	CCONJ
inlawrev-4065	1004	26	rather	rather	ADV
inlawrev-4065	1004	27	his	his	PRON
inlawrev-4065	1004	28	own	own	ADJ
inlawrev-4065	1004	29	subjective	subjective	ADJ
inlawrev-4065	1004	30	opinion	opinion	NOUN
inlawrev-4065	1004	31	ofthe	ofthe	NOUN
inlawrev-4065	1004	32	value	value	NOUN
inlawrev-4065	1004	33	ofa	ofa	PROPN
inlawrev-4065	1004	34	comparable	comparable	ADJ
inlawrev-4065	1004	35	property	property	NOUN
inlawrev-4065	1004	36	.	.	PUNCT
inlawrev-4065	1004	37	"^^^	"^^^	PUNCT
inlawrev-4065	1005	1	as	as	ADP
inlawrev-4065	1005	2	to	to	ADP
inlawrev-4065	1005	3	robey	robey	PROPN
inlawrev-4065	1005	4	'	'	PART
inlawrev-4065	1005	5	s	s	PROPN
inlawrev-4065	1005	6	land	land	NOUN
inlawrev-4065	1005	7	comparison	comparison	NOUN
inlawrev-4065	1005	8	method	method	NOUN
inlawrev-4065	1005	9	,	,	PUNCT
inlawrev-4065	1005	10	he	he	PRON
inlawrev-4065	1005	11	presented	present	VERB
inlawrev-4065	1005	12	such	such	ADJ
inlawrev-4065	1005	13	evidence	evidence	NOUN
inlawrev-4065	1005	14	at	at	ADP
inlawrev-4065	1005	15	the	the	DET
inlawrev-4065	1005	16	administrative	administrative	ADJ
inlawrev-4065	1005	17	hearing	hearing	NOUN
inlawrev-4065	1005	18	wherein	wherein	SCONJ
inlawrev-4065	1005	19	he	he	PRON
inlawrev-4065	1005	20	essentially	essentially	ADV
inlawrev-4065	1005	21	obtained	obtain	VERB
inlawrev-4065	1005	22	a	a	DET
inlawrev-4065	1005	23	value	value	NOUN
inlawrev-4065	1005	24	by	by	ADP
inlawrev-4065	1005	25	applying	apply	VERB
inlawrev-4065	1005	26	a	a	DET
inlawrev-4065	1005	27	two	two	NUM
inlawrev-4065	1005	28	-	-	PUNCT
inlawrev-4065	1005	29	part	part	NOUN
inlawrev-4065	1005	30	formula	formula	NOUN
inlawrev-4065	1005	31	where	where	SCONJ
inlawrev-4065	1005	32	first	first	ADV
inlawrev-4065	1005	33	,	,	PUNCT
inlawrev-4065	1005	34	he	he	PRON
inlawrev-4065	1005	35	divided	divide	VERB
inlawrev-4065	1005	36	the	the	DET
inlawrev-4065	1005	37	quotient	quotient	NOUN
inlawrev-4065	1005	38	of	of	ADP
inlawrev-4065	1005	39	his	his	PRON
inlawrev-4065	1005	40	property	property	NOUN
inlawrev-4065	1005	41	's	's	PART
inlawrev-4065	1005	42	assessed	assess	VERB
inlawrev-4065	1005	43	value	value	NOUN
inlawrev-4065	1005	44	and	and	CCONJ
inlawrev-4065	1005	45	its	its	PRON
inlawrev-4065	1005	46	frontage	frontage	NOUN
inlawrev-4065	1005	47	by	by	ADP
inlawrev-4065	1005	48	its	its	PRON
inlawrev-4065	1005	49	depth	depth	NOUN
inlawrev-4065	1005	50	factor	factor	NOUN
inlawrev-4065	1005	51	to	to	PART
inlawrev-4065	1005	52	ascertain	ascertain	VERB
inlawrev-4065	1005	53	its	its	PRON
inlawrev-4065	1005	54	effective	effective	ADJ
inlawrev-4065	1005	55	front	front	ADJ
inlawrev-4065	1005	56	foot	foot	NOUN
inlawrev-4065	1005	57	value	value	NOUN
inlawrev-4065	1005	58	(	(	PUNCT
inlawrev-4065	1005	59	the	the	DET
inlawrev-4065	1005	60	effv	effv	NOUN
inlawrev-4065	1005	61	)	)	PUNCT
inlawrev-4065	1005	62	;	;	PUNCT
inlawrev-4065	1005	63	then	then	ADV
inlawrev-4065	1005	64	,	,	PUNCT
inlawrev-4065	1005	65	he	he	PRON
inlawrev-4065	1005	66	multiplied	multiply	VERB
inlawrev-4065	1005	67	his	his	PRON
inlawrev-4065	1005	68	property	property	NOUN
inlawrev-4065	1005	69	's	's	PART
inlawrev-4065	1005	70	frontage	frontage	NOUN
inlawrev-4065	1005	71	,	,	PUNCT
inlawrev-4065	1005	72	depth	depth	NOUN
inlawrev-4065	1005	73	factor	factor	NOUN
inlawrev-4065	1005	74	,	,	PUNCT
inlawrev-4065	1005	75	and	and	CCONJ
inlawrev-4065	1005	76	the	the	DET
inlawrev-4065	1005	77	effv	effv	NOUN
inlawrev-4065	1005	78	of	of	ADP
inlawrev-4065	1005	79	the	the	DET
inlawrev-4065	1005	80	designated	designate	VERB
inlawrev-4065	1005	81	base	base	NOUN
inlawrev-4065	1005	82	lot	lot	NOUN
inlawrev-4065	1005	83	to	to	PART
inlawrev-4065	1005	84	ascertain	ascertain	VERB
inlawrev-4065	1005	85	his	his	PRON
inlawrev-4065	1005	86	property	property	NOUN
inlawrev-4065	1005	87	's	's	PART
inlawrev-4065	1005	88	purported	purport	VERB
inlawrev-4065	1005	89	market	market	NOUN
inlawrev-4065	1005	90	value	value	NOUN
inlawrev-4065	1005	91	-	-	PUNCT
inlawrev-4065	1005	92	in	in	ADP
inlawrev-4065	1005	93	-	-	PUNCT
inlawrev-4065	1005	94	use	use	NOUN
inlawrev-4065	1005	95	.	.	PUNCT
inlawrev-4065	1005	96	"^^^	"^^^	PUNCT
inlawrev-4065	1006	1	robey	robey	PROPN
inlawrev-4065	1006	2	based	base	VERB
inlawrev-4065	1006	3	these	these	DET
inlawrev-4065	1006	4	calculations	calculation	NOUN
inlawrev-4065	1006	5	on	on	ADP
inlawrev-4065	1006	6	the	the	DET
inlawrev-4065	1006	7	premise	premise	NOUN
inlawrev-4065	1006	8	that	that	SCONJ
inlawrev-4065	1006	9	"	"	PUNCT
inlawrev-4065	1006	10	(	(	PUNCT
inlawrev-4065	1006	11	1	1	X
inlawrev-4065	1006	12	)	)	PUNCT
inlawrev-4065	1006	13	the	the	DET
inlawrev-4065	1006	14	assessed	assess	VERB
inlawrev-4065	1006	15	value	value	NOUN
inlawrev-4065	1006	16	assigned	assign	VERB
inlawrev-4065	1006	17	to	to	ADP
inlawrev-4065	1006	18	each	each	PRON
inlawrev-4065	1006	19	of	of	ADP
inlawrev-4065	1006	20	the	the	DET
inlawrev-4065	1006	21	selected	select	VERB
inlawrev-4065	1006	22	parcels	parcel	NOUN
inlawrev-4065	1006	23	was	be	AUX
inlawrev-4065	1006	24	correct	correct	ADJ
inlawrev-4065	1006	25	;	;	PUNCT
inlawrev-4065	1006	26	(	(	PUNCT
inlawrev-4065	1006	27	2	2	X
inlawrev-4065	1006	28	)	)	PUNCT
inlawrev-4065	1006	29	that	that	SCONJ
inlawrev-4065	1006	30	those	those	DET
inlawrev-4065	1006	31	assessed	assessed	ADJ
inlawrev-4065	1006	32	values	value	NOUN
inlawrev-4065	1006	33	contained	contain	VERB
inlawrev-4065	1006	34	no	no	DET
inlawrev-4065	1006	35	adjustments	adjustment	NOUN
inlawrev-4065	1006	36	for	for	ADP
inlawrev-4065	1006	37	influence	influence	NOUN
inlawrev-4065	1006	38	factors	factor	NOUN
inlawrev-4065	1006	39	;	;	PUNCT
inlawrev-4065	1006	40	and	and	CCONJ
inlawrev-4065	1006	41	(	(	PUNCT
inlawrev-4065	1006	42	3	3	X
inlawrev-4065	1006	43	)	)	PUNCT
inlawrev-4065	1006	44	that	that	SCONJ
inlawrev-4065	1006	45	one	one	NUM
inlawrev-4065	1006	46	of	of	ADP
inlawrev-4065	1006	47	the	the	DET
inlawrev-4065	1006	48	parcels	parcel	NOUN
inlawrev-4065	1006	49	was	be	AUX
inlawrev-4065	1006	50	the	the	DET
inlawrev-4065	1006	51	base	base	ADJ
inlawrev-4065	1006	52	lot	lot	NOUN
inlawrev-4065	1006	53	.	.	PUNCT
inlawrev-4065	1007	1	'"^^^	'"^^^	PROPN
inlawrev-4065	1008	1	the	the	DET
inlawrev-4065	1008	2	court	court	NOUN
inlawrev-4065	1008	3	found	find	VERB
inlawrev-4065	1008	4	that	that	SCONJ
inlawrev-4065	1008	5	land	land	NOUN
inlawrev-4065	1008	6	comparison	comparison	NOUN
inlawrev-4065	1008	7	method	method	NOUN
inlawrev-4065	1008	8	did	do	AUX
inlawrev-4065	1008	9	not	not	PART
inlawrev-4065	1008	10	demonstrate	demonstrate	VERB
inlawrev-4065	1008	11	that	that	SCONJ
inlawrev-4065	1008	12	the	the	DET
inlawrev-4065	1008	13	assessor	assessor	NOUN
inlawrev-4065	1008	14	had	have	AUX
inlawrev-4065	1008	15	incorrectly	incorrectly	ADV
inlawrev-4065	1008	16	assessed	assess	VERB
inlawrev-4065	1008	17	the	the	DET
inlawrev-4065	1008	18	land	land	NOUN
inlawrev-4065	1008	19	.	.	PUNCT
inlawrev-4065	1009	1	"^^^	"^^^	PUNCT
inlawrev-4065	1010	1	as	as	ADP
inlawrev-4065	1010	2	to	to	ADP
inlawrev-4065	1010	3	robey	robey	PROPN
inlawrev-4065	1010	4	'	'	PART
inlawrev-4065	1010	5	s	s	PART
inlawrev-4065	1010	6	contention	contention	NOUN
inlawrev-4065	1010	7	that	that	SCONJ
inlawrev-4065	1010	8	his	his	PRON
inlawrev-4065	1010	9	house	house	NOUN
inlawrev-4065	1010	10	should	should	AUX
inlawrev-4065	1010	11	have	have	AUX
inlawrev-4065	1010	12	received	receive	VERB
inlawrev-4065	1010	13	a	a	DET
inlawrev-4065	1010	14	condition	condition	NOUN
inlawrev-4065	1010	15	rating	rating	NOUN
inlawrev-4065	1010	16	offair	offair	NOUN
inlawrev-4065	1010	17	,	,	PUNCT
inlawrev-4065	1010	18	robey	robey	PROPN
inlawrev-4065	1010	19	argued	argue	VERB
inlawrev-4065	1010	20	that	that	SCONJ
inlawrev-4065	1010	21	he	he	PRON
inlawrev-4065	1010	22	established	establish	VERB
inlawrev-4065	1010	23	that	that	SCONJ
inlawrev-4065	1010	24	the	the	DET
inlawrev-4065	1010	25	assessor	assessor	NOUN
inlawrev-4065	1010	26	erred	err	VERB
inlawrev-4065	1010	27	in	in	ADP
inlawrev-4065	1010	28	assigning	assign	VERB
inlawrev-4065	1010	29	his	his	PRON
inlawrev-4065	1010	30	house	house	NOUN
inlawrev-4065	1010	31	a	a	DET
inlawrev-4065	1010	32	condition	condition	NOUN
inlawrev-4065	1010	33	rating	rating	NOUN
inlawrev-4065	1010	34	of	of	ADP
inlawrev-4065	1010	35	"	"	PUNCT
inlawrev-4065	1010	36	average	average	ADJ
inlawrev-4065	1010	37	"	"	PUNCT
inlawrev-4065	1010	38	because	because	SCONJ
inlawrev-4065	1010	39	a	a	DET
inlawrev-4065	1010	40	condition	condition	NOUN
inlawrev-4065	1010	41	rating	rating	NOUN
inlawrev-4065	1010	42	of	of	ADP
inlawrev-4065	1010	43	"	"	PUNCT
inlawrev-4065	1010	44	fair	fair	ADJ
inlawrev-4065	1010	45	"	"	PUNCT
inlawrev-4065	1010	46	more	more	ADJ
inlawrev-4065	1010	47	464	464	NUM
inlawrev-4065	1010	48	.	.	PUNCT
inlawrev-4065	1011	1	no	no	INTJ
inlawrev-4065	1011	2	.	.	NOUN
inlawrev-4065	1011	3	49t10	49t10	NUM
inlawrev-4065	1011	4	-	-	PUNCT
inlawrev-4065	1011	5	0708	0708	NUM
inlawrev-4065	1011	6	-	-	PUNCT
inlawrev-4065	1011	7	ta-42	ta-42	NOUN
inlawrev-4065	1011	8	,	,	PUNCT
inlawrev-4065	1011	9	2009	2009	NUM
inlawrev-4065	1011	10	wl	wl	NOUN
inlawrev-4065	1011	11	4668740	4668740	NUM
inlawrev-4065	1011	12	(	(	PUNCT
inlawrev-4065	1011	13	ind	ind	NOUN
inlawrev-4065	1011	14	.	.	PUNCT
inlawrev-4065	1012	1	t.c	t.c	PROPN
inlawrev-4065	1012	2	.	.	PUNCT
inlawrev-4065	1012	3	dec	dec	PROPN
inlawrev-4065	1012	4	.	.	PROPN
inlawrev-4065	1012	5	9	9	NUM
inlawrev-4065	1012	6	,	,	PUNCT
inlawrev-4065	1012	7	2009	2009	NUM
inlawrev-4065	1012	8	)	)	PUNCT
inlawrev-4065	1012	9	.	.	PUNCT
inlawrev-4065	1013	1	465	465	NUM
inlawrev-4065	1013	2	.	.	PUNCT
inlawrev-4065	1014	1	mat*l	mat*l	NOUN
inlawrev-4065	1014	2	.	.	PUNCT
inlawrev-4065	1015	1	466	466	NUM
inlawrev-4065	1015	2	.	.	PUNCT
inlawrev-4065	1016	1	i	i	PRON
inlawrev-4065	1016	2	d.	d.	PROPN
inlawrev-4065	1016	3	467	467	NUM
inlawrev-4065	1016	4	.	.	PUNCT
inlawrev-4065	1017	1	i	i	PRON
inlawrev-4065	1017	2	d.	d.	PROPN
inlawrev-4065	1017	3	468	468	NUM
inlawrev-4065	1017	4	.	.	PUNCT
inlawrev-4065	1018	1	i	i	PRON
inlawrev-4065	1018	2	d	d	NOUN
inlawrev-4065	1018	3	469	469	PROPN
inlawrev-4065	1018	4	.	.	PUNCT
inlawrev-4065	1019	1	i	i	PRON
inlawrev-4065	1019	2	d	d	PROPN
inlawrev-4065	1019	3	at	at	ADP
inlawrev-4065	1019	4	*	*	PROPN
inlawrev-4065	1019	5	2	2	NUM
inlawrev-4065	1019	6	.	.	NUM
inlawrev-4065	1019	7	470	470	NUM
inlawrev-4065	1019	8	.	.	PUNCT
inlawrev-4065	1020	1	mat*3	mat*3	PROPN
inlawrev-4065	1020	2	.	.	PUNCT
inlawrev-4065	1021	1	47	47	NUM
inlawrev-4065	1021	2	1	1	NUM
inlawrev-4065	1021	3	.	.	PUNCT
inlawrev-4065	1022	1	i	i	PRON
inlawrev-4065	1022	2	d.	d.	PROPN
inlawrev-4065	1022	3	(	(	PUNCT
inlawrev-4065	1022	4	footnote	footnote	VERB
inlawrev-4065	1022	5	omitted	omit	VERB
inlawrev-4065	1022	6	)	)	PUNCT
inlawrev-4065	1022	7	.	.	PUNCT
inlawrev-4065	1023	1	472	472	NUM
inlawrev-4065	1023	2	.	.	PUNCT
inlawrev-4065	1024	1	i	i	PRON
inlawrev-4065	1024	2	d	d	PROPN
inlawrev-4065	1024	3	1	1	NUM
inlawrev-4065	1024	4	040	040	NUM
inlawrev-4065	1024	5	indiana	indiana	PROPN
inlawrev-4065	1024	6	law	law	PROPN
inlawrev-4065	1024	7	review	review	NOUN
inlawrev-4065	1025	1	[	[	X
inlawrev-4065	1025	2	vol	vol	NOUN
inlawrev-4065	1025	3	.	.	PUNCT
inlawrev-4065	1025	4	43	43	NUM
inlawrev-4065	1025	5	:	:	SYM
inlawrev-4065	1025	6	999	999	NUM
inlawrev-4065	1025	7	accurately	accurately	ADV
inlawrev-4065	1025	8	reflected	reflect	VERB
inlawrev-4065	1025	9	its	its	PRON
inlawrev-4065	1025	10	physical	physical	ADJ
inlawrev-4065	1025	11	condition	condition	NOUN
inlawrev-4065	1025	12	.	.	PUNCT
inlawrev-4065	1026	1	"	"	PUNCT
inlawrev-4065	1026	2	^^^	^^^	ADJ
inlawrev-4065	1026	3	the	the	DET
inlawrev-4065	1026	4	court	court	NOUN
inlawrev-4065	1026	5	noted	note	VERB
inlawrev-4065	1026	6	that	that	SCONJ
inlawrev-4065	1026	7	the	the	DET
inlawrev-4065	1026	8	market	market	NOUN
inlawrev-4065	1026	9	value	value	NOUN
inlawrev-4065	1026	10	-	-	PUNCT
inlawrev-4065	1026	11	in	in	ADP
inlawrev-4065	1026	12	-	-	PUNCT
inlawrev-4065	1026	13	use	use	NOUN
inlawrev-4065	1026	14	of	of	ADP
inlawrev-4065	1026	15	an	an	DET
inlawrev-4065	1026	16	improvement	improvement	NOUN
inlawrev-4065	1026	17	must	must	AUX
inlawrev-4065	1026	18	reflect	reflect	VERB
inlawrev-4065	1026	19	the	the	DET
inlawrev-4065	1026	20	presence	presence	NOUN
inlawrev-4065	1026	21	of	of	ADP
inlawrev-4065	1026	22	any	any	DET
inlawrev-4065	1026	23	physical	physical	ADJ
inlawrev-4065	1026	24	depreciation	depreciation	NOUN
inlawrev-4065	1026	25	,	,	PUNCT
inlawrev-4065	1026	26	but	but	CCONJ
inlawrev-4065	1026	27	the	the	DET
inlawrev-4065	1026	28	court	court	NOUN
inlawrev-4065	1026	29	held	hold	VERB
inlawrev-4065	1026	30	that	that	SCONJ
inlawrev-4065	1026	31	the	the	DET
inlawrev-4065	1026	32	totality	totality	NOUN
inlawrev-4065	1026	33	of	of	ADP
inlawrev-4065	1026	34	robey	robey	PROPN
inlawrev-4065	1026	35	"	"	PUNCT
inlawrev-4065	1026	36	failed	fail	VERB
inlawrev-4065	1026	37	to	to	PART
inlawrev-4065	1026	38	relate	relate	VERB
inlawrev-4065	1026	39	the	the	DET
inlawrev-4065	1026	40	condition	condition	NOUN
inlawrev-4065	1026	41	of	of	ADP
inlawrev-4065	1026	42	his	his	PRON
inlawrev-4065	1026	43	house	house	NOUN
inlawrev-4065	1026	44	to	to	ADP
inlawrev-4065	1026	45	sufficient	sufficient	ADJ
inlawrev-4065	1026	46	market	market	NOUN
inlawrev-4065	1026	47	data	datum	NOUN
inlawrev-4065	1026	48	for	for	ADP
inlawrev-4065	1026	49	his	his	PRON
inlawrev-4065	1026	50	neighborhood	neighborhood	NOUN
inlawrev-4065	1026	51	"	"	PUNCT
inlawrev-4065	1026	52	and	and	CCONJ
inlawrev-4065	1026	53	therefore	therefore	ADV
inlawrev-4065	1026	54	robey	robey	PROPN
inlawrev-4065	1026	55	'	'	PART
inlawrev-4065	1026	56	s	s	PART
inlawrev-4065	1026	57	evidence	evidence	NOUN
inlawrev-4065	1026	58	was	be	AUX
inlawrev-4065	1026	59	not	not	PART
inlawrev-4065	1026	60	persuasive	persuasive	ADJ
inlawrev-4065	1026	61	.	.	PUNCT
inlawrev-4065	1026	62	"^^"^	"^^"^	PROPN
inlawrev-4065	1026	63	finally	finally	ADV
inlawrev-4065	1026	64	,	,	PUNCT
inlawrev-4065	1026	65	as	as	ADP
inlawrev-4065	1026	66	to	to	ADP
inlawrev-4065	1026	67	robey	robey	PROPN
inlawrev-4065	1026	68	'	'	PART
inlawrev-4065	1026	69	s	s	PROPN
inlawrev-4065	1026	70	linear	linear	ADJ
inlawrev-4065	1026	71	interpolation	interpolation	NOUN
inlawrev-4065	1026	72	method	method	NOUN
inlawrev-4065	1026	73	of	of	ADP
inlawrev-4065	1026	74	valuation	valuation	NOUN
inlawrev-4065	1026	75	,	,	PUNCT
inlawrev-4065	1026	76	the	the	DET
inlawrev-4065	1026	77	court	court	NOUN
inlawrev-4065	1026	78	found	find	VERB
inlawrev-4065	1026	79	robey	robey	PROPN
inlawrev-4065	1026	80	's	's	PART
inlawrev-4065	1026	81	attempts	attempt	NOUN
inlawrev-4065	1026	82	to	to	PART
inlawrev-4065	1026	83	base	base	VERB
inlawrev-4065	1026	84	his	his	PRON
inlawrev-4065	1026	85	assessment	assessment	NOUN
inlawrev-4065	1026	86	on	on	ADP
inlawrev-4065	1026	87	past	past	ADJ
inlawrev-4065	1026	88	purchases	purchase	NOUN
inlawrev-4065	1026	89	prices	price	NOUN
inlawrev-4065	1026	90	to	to	PART
inlawrev-4065	1026	91	be	be	AUX
inlawrev-4065	1026	92	unpersuasive	unpersuasive	ADJ
inlawrev-4065	1026	93	.	.	PUNCT
inlawrev-4065	1027	1	specifically	specifically	ADV
inlawrev-4065	1027	2	,	,	PUNCT
inlawrev-4065	1027	3	the	the	DET
inlawrev-4065	1027	4	court	court	NOUN
inlawrev-4065	1027	5	held	hold	VERB
inlawrev-4065	1027	6	that	that	SCONJ
inlawrev-4065	1027	7	robey	robey	PROPN
inlawrev-4065	1027	8	'	'	PART
inlawrev-4065	1027	9	s	s	PROPN
inlawrev-4065	1027	10	linear	linear	ADJ
inlawrev-4065	1027	11	interpolation	interpolation	NOUN
inlawrev-4065	1027	12	method	method	NOUN
inlawrev-4065	1027	13	ignored	ignore	VERB
inlawrev-4065	1027	14	the	the	DET
inlawrev-4065	1027	15	actual	actual	ADJ
inlawrev-4065	1027	16	workings	working	NOUN
inlawrev-4065	1027	17	ofthe	ofthe	NOUN
inlawrev-4065	1027	18	market	market	NOUN
inlawrev-4065	1027	19	because	because	SCONJ
inlawrev-4065	1027	20	it	it	PRON
inlawrev-4065	1027	21	failed	fail	VERB
inlawrev-4065	1027	22	to	to	PART
inlawrev-4065	1027	23	take	take	VERB
inlawrev-4065	1027	24	into	into	ADP
inlawrev-4065	1027	25	account	account	NOUN
inlawrev-4065	1027	26	the	the	DET
inlawrev-4065	1027	27	fact	fact	NOUN
inlawrev-4065	1027	28	that	that	SCONJ
inlawrev-4065	1027	29	real	real	ADJ
inlawrev-4065	1027	30	property	property	NOUN
inlawrev-4065	1027	31	is	be	AUX
inlawrev-4065	1027	32	more	more	ADV
inlawrev-4065	1027	33	likely	likely	ADJ
inlawrev-4065	1027	34	to	to	PART
inlawrev-4065	1027	35	appreciate	appreciate	VERB
inlawrev-4065	1027	36	or	or	CCONJ
inlawrev-4065	1027	37	depreciate	depreciate	VERB
inlawrev-4065	1027	38	at	at	ADP
inlawrev-4065	1027	39	differing	differ	VERB
inlawrev-4065	1027	40	rates	rate	NOUN
inlawrev-4065	1027	41	,	,	PUNCT
inlawrev-4065	1027	42	rather	rather	ADV
inlawrev-4065	1027	43	than	than	ADP
inlawrev-4065	1027	44	at	at	ADP
inlawrev-4065	1027	45	a	a	DET
inlawrev-4065	1027	46	constant	constant	ADJ
inlawrev-4065	1027	47	rate	rate	NOUN
inlawrev-4065	1027	48	over	over	ADP
inlawrev-4065	1027	49	a	a	DET
inlawrev-4065	1027	50	twenty	twenty	NUM
inlawrev-4065	1027	51	-	-	PUNCT
inlawrev-4065	1027	52	year	year	NOUN
inlawrev-4065	1027	53	period	period	NOUN
inlawrev-4065	1027	54	.	.	PUNCT
inlawrev-4065	1028	1	'^^	'^^	PRON
inlawrev-4065	1028	2	''	''	PUNCT
inlawrev-4065	1028	3	based	base	VERB
inlawrev-4065	1028	4	on	on	ADP
inlawrev-4065	1028	5	these	these	DET
inlawrev-4065	1028	6	holdings	holding	NOUN
inlawrev-4065	1028	7	,	,	PUNCT
inlawrev-4065	1028	8	the	the	DET
inlawrev-4065	1028	9	court	court	NOUN
inlawrev-4065	1028	10	affirmed	affirm	VERB
inlawrev-4065	1028	11	the	the	DET
inlawrev-4065	1028	12	decision	decision	NOUN
inlawrev-4065	1028	13	of	of	ADP
inlawrev-4065	1028	14	the	the	DET
inlawrev-4065	1028	15	ibtr	ibtr	ADJ
inlawrev-4065	1028	16	.	.	PUNCT
inlawrev-4065	1029	1	20	20	NUM
inlawrev-4065	1029	2	.	.	X
inlawrev-4065	1030	1	moffett	moffett	PROPN
inlawrev-4065	1030	2	v.	v.	PROPN
inlawrev-4065	1030	3	indiana	indiana	PROPN
inlawrev-4065	1030	4	department	department	PROPN
inlawrev-4065	1030	5	of	of	ADP
inlawrev-4065	1030	6	local	local	ADJ
inlawrev-4065	1030	7	government	government	NOUN
inlawrev-4065	1030	8	finance	finance	NOUN
inlawrev-4065	1030	9	.	.	PUNCT
inlawrev-4065	1031	1	"^^^—on	"^^^—on	PROPN
inlawrev-4065	1031	2	september	september	PROPN
inlawrev-4065	1031	3	ii	ii	PROPN
inlawrev-4065	1031	4	,	,	PUNCT
inlawrev-4065	1031	5	2009	2009	NUM
inlawrev-4065	1031	6	,	,	PUNCT
inlawrev-4065	1031	7	the	the	DET
inlawrev-4065	1031	8	dlgf	dlgf	NOUN
inlawrev-4065	1031	9	approved	approve	VERB
inlawrev-4065	1031	10	a	a	DET
inlawrev-4065	1031	11	"	"	PUNCT
inlawrev-4065	1031	12	proposed	propose	VERB
inlawrev-4065	1031	13	lease	lease	NOUN
inlawrev-4065	1031	14	rental	rental	NOUN
inlawrev-4065	1031	15	agreement	agreement	NOUN
inlawrev-4065	1031	16	between	between	ADP
inlawrev-4065	1031	17	the	the	DET
inlawrev-4065	1031	18	union	union	NOUN
inlawrev-4065	1031	19	-	-	PUNCT
inlawrev-4065	1031	20	north	north	NOUN
inlawrev-4065	1031	21	united	united	PROPN
inlawrev-4065	1031	22	school	school	PROPN
inlawrev-4065	1031	23	corporation	corporation	NOUN
inlawrev-4065	1031	24	and	and	CCONJ
inlawrev-4065	1031	25	the	the	DET
inlawrev-4065	1031	26	union	union	NOUN
inlawrev-4065	1031	27	-	-	PUNCT
inlawrev-4065	1031	28	north	north	NOUN
inlawrev-4065	1031	29	united	united	PROPN
inlawrev-4065	1031	30	school	school	PROPN
inlawrev-4065	1031	31	building	building	NOUN
inlawrev-4065	1031	32	.	.	PUNCT
inlawrev-4065	1032	1	'"^^^	'"^^^	PROPN
inlawrev-4065	1032	2	the	the	DET
inlawrev-4065	1032	3	school	school	NOUN
inlawrev-4065	1032	4	corporation	corporation	NOUN
inlawrev-4065	1032	5	served	serve	VERB
inlawrev-4065	1032	6	a	a	DET
inlawrev-4065	1032	7	district	district	NOUN
inlawrev-4065	1032	8	that	that	PRON
inlawrev-4065	1032	9	covered	cover	VERB
inlawrev-4065	1032	10	parts	part	NOUN
inlawrev-4065	1032	11	of	of	ADP
inlawrev-4065	1032	12	both	both	DET
inlawrev-4065	1032	13	st	st	PROPN
inlawrev-4065	1032	14	.	.	PROPN
inlawrev-4065	1032	15	joseph	joseph	PROPN
inlawrev-4065	1032	16	and	and	CCONJ
inlawrev-4065	1032	17	marshall	marshall	PROPN
inlawrev-4065	1032	18	counties	county	NOUN
inlawrev-4065	1032	19	.	.	PUNCT
inlawrev-4065	1033	1	"*^^	"*^^	NOUN
inlawrev-4065	1033	2	in	in	ADP
inlawrev-4065	1033	3	2008	2008	NUM
inlawrev-4065	1033	4	,	,	PUNCT
inlawrev-4065	1033	5	george	george	PROPN
inlawrev-4065	1033	6	m.	m.	PROPN
inlawrev-4065	1033	7	moffett	moffett	PROPN
inlawrev-4065	1033	8	(	(	PUNCT
inlawrev-4065	1033	9	"	"	PUNCT
inlawrev-4065	1033	10	moffett	moffett	PROPN
inlawrev-4065	1033	11	"	"	PUNCT
inlawrev-4065	1033	12	)	)	PUNCT
inlawrev-4065	1033	13	filed	file	VERB
inlawrev-4065	1033	14	an	an	DET
inlawrev-4065	1033	15	appeal	appeal	NOUN
inlawrev-4065	1033	16	with	with	ADP
inlawrev-4065	1033	17	the	the	DET
inlawrev-4065	1033	18	tax	tax	NOUN
inlawrev-4065	1033	19	court	court	NOUN
inlawrev-4065	1033	20	challenging	challenge	VERB
inlawrev-4065	1033	21	the	the	DET
inlawrev-4065	1033	22	dlgf	dlgf	NOUN
inlawrev-4065	1033	23	's	's	PART
inlawrev-4065	1033	24	final	final	ADJ
inlawrev-4065	1033	25	determination	determination	NOUN
inlawrev-4065	1033	26	.	.	PUNCT
inlawrev-4065	1034	1	the	the	DET
inlawrev-4065	1034	2	court	court	NOUN
inlawrev-4065	1034	3	remanded	remand	VERB
inlawrev-4065	1034	4	the	the	DET
inlawrev-4065	1034	5	matter	matter	NOUN
inlawrev-4065	1034	6	to	to	ADP
inlawrev-4065	1034	7	the	the	DET
inlawrev-4065	1034	8	dlgf	dlgf	NOUN
inlawrev-4065	1034	9	on	on	ADP
inlawrev-4065	1034	10	august	august	PROPN
inlawrev-4065	1034	11	19	19	NUM
inlawrev-4065	1034	12	,	,	PUNCT
inlawrev-4065	1034	13	2009	2009	NUM
inlawrev-4065	1034	14	"	"	PUNCT
inlawrev-4065	1034	15	with	with	ADP
inlawrev-4065	1034	16	instructions	instruction	NOUN
inlawrev-4065	1034	17	to	to	PART
inlawrev-4065	1034	18	enter	enter	VERB
inlawrev-4065	1034	19	specific	specific	ADJ
inlawrev-4065	1034	20	findings	finding	NOUN
inlawrev-4065	1034	21	of	of	ADP
inlawrev-4065	1034	22	fact	fact	NOUN
inlawrev-4065	1034	23	upon	upon	SCONJ
inlawrev-4065	1034	24	which	which	PRON
inlawrev-4065	1034	25	its	its	PRON
inlawrev-4065	1034	26	original	original	ADJ
inlawrev-4065	1034	27	final	final	ADJ
inlawrev-4065	1034	28	determination	determination	NOUN
inlawrev-4065	1034	29	was	be	AUX
inlawrev-4065	1034	30	based	base	VERB
inlawrev-4065	1034	31	.	.	PUNCT
inlawrev-4065	1035	1	'"^^^	'"^^^	PROPN
inlawrev-4065	1035	2	almost	almost	ADV
inlawrev-4065	1035	3	a	a	DET
inlawrev-4065	1035	4	month	month	NOUN
inlawrev-4065	1035	5	later	later	ADV
inlawrev-4065	1035	6	,	,	PUNCT
inlawrev-4065	1035	7	on	on	ADP
inlawrev-4065	1035	8	september	september	PROPN
inlawrev-4065	1035	9	1	1	NUM
inlawrev-4065	1035	10	1	1	NUM
inlawrev-4065	1035	11	,	,	PUNCT
inlawrev-4065	1035	12	2009	2009	NUM
inlawrev-4065	1035	13	,	,	PUNCT
inlawrev-4065	1035	14	moffett	moffett	PROPN
inlawrev-4065	1035	15	challenged	challenge	VERB
inlawrev-4065	1035	16	dlgf	dlgf	PROPN
inlawrev-4065	1035	17	's	's	PART
inlawrev-4065	1035	18	final	final	ADJ
inlawrev-4065	1035	19	determination	determination	NOUN
inlawrev-4065	1035	20	.	.	PUNCT
inlawrev-4065	1036	1	the	the	DET
inlawrev-4065	1036	2	court	court	NOUN
inlawrev-4065	1036	3	noted	note	VERB
inlawrev-4065	1036	4	that	that	SCONJ
inlawrev-4065	1036	5	"	"	PUNCT
inlawrev-4065	1036	6	[	[	X
inlawrev-4065	1036	7	w]hen	w]hen	ADV
inlawrev-4065	1036	8	the	the	DET
inlawrev-4065	1036	9	dlgf	dlgf	NOUN
inlawrev-4065	1036	10	reviews	review	VERB
inlawrev-4065	1036	11	school	school	NOUN
inlawrev-4065	1036	12	construction	construction	NOUN
inlawrev-4065	1036	13	projects	project	NOUN
inlawrev-4065	1036	14	,	,	PUNCT
inlawrev-4065	1036	15	it	it	PRON
inlawrev-4065	1036	16	does	do	VERB
inlawrev-4065	1036	17	so	so	ADV
inlawrev-4065	1036	18	as	as	ADP
inlawrev-4065	1036	19	a	a	DET
inlawrev-4065	1036	20	tax	tax	NOUN
inlawrev-4065	1036	21	specialist	specialist	NOUN
inlawrev-4065	1036	22	.	.	PUNCT
inlawrev-4065	1037	1	'"^^^	'"^^^	PROPN
inlawrev-4065	1038	1	ic	ic	PROPN
inlawrev-4065	1038	2	20	20	NUM
inlawrev-4065	1038	3	-	-	SYM
inlawrev-4065	1038	4	46	46	NUM
inlawrev-4065	1038	5	-	-	PUNCT
inlawrev-4065	1038	6	7	7	NUM
inlawrev-4065	1038	7	-	-	SYM
inlawrev-4065	1038	8	1	1	NUM
inlawrev-4065	1038	9	1	1	NUM
inlawrev-4065	1038	10	requires	require	VERB
inlawrev-4065	1038	11	the	the	DET
inlawrev-4065	1038	12	dlgf	dlgf	NOUN
inlawrev-4065	1038	13	to	to	PART
inlawrev-4065	1038	14	consider	consider	VERB
inlawrev-4065	1038	15	several	several	ADJ
inlawrev-4065	1038	16	factors	factor	NOUN
inlawrev-4065	1038	17	when	when	SCONJ
inlawrev-4065	1038	18	considering	consider	VERB
inlawrev-4065	1038	19	approving	approve	VERB
inlawrev-4065	1038	20	such	such	DET
inlawrev-4065	1038	21	a	a	DET
inlawrev-4065	1038	22	construction	construction	NOUN
inlawrev-4065	1038	23	project	project	NOUN
inlawrev-4065	1038	24	including	include	VERB
inlawrev-4065	1038	25	the	the	DET
inlawrev-4065	1038	26	current	current	ADJ
inlawrev-4065	1038	27	and	and	CCONJ
inlawrev-4065	1038	28	proposed	propose	VERB
inlawrev-4065	1038	29	square	square	ADJ
inlawrev-4065	1038	30	footage	footage	NOUN
inlawrev-4065	1038	31	,	,	PUNCT
inlawrev-4065	1038	32	enrollment	enrollment	NOUN
inlawrev-4065	1038	33	patterns	pattern	NOUN
inlawrev-4065	1038	34	,	,	PUNCT
inlawrev-4065	1038	35	age	age	NOUN
inlawrev-4065	1038	36	and	and	CCONJ
inlawrev-4065	1038	37	condition	condition	NOUN
inlawrev-4065	1038	38	ofcurrent	ofcurrent	NOUN
inlawrev-4065	1038	39	facilities	facility	NOUN
inlawrev-4065	1038	40	,	,	PUNCT
inlawrev-4065	1038	41	effect	effect	VERB
inlawrev-4065	1038	42	ofthe	ofthe	ADJ
inlawrev-4065	1038	43	construction	construction	NOUN
inlawrev-4065	1038	44	project	project	NOUN
inlawrev-4065	1038	45	on	on	ADP
inlawrev-4065	1038	46	the	the	DET
inlawrev-4065	1038	47	school	school	NOUN
inlawrev-4065	1038	48	corporation	corporation	NOUN
inlawrev-4065	1038	49	's	's	PART
inlawrev-4065	1038	50	tax	tax	NOUN
inlawrev-4065	1038	51	rate	rate	NOUN
inlawrev-4065	1038	52	,	,	PUNCT
inlawrev-4065	1038	53	and	and	CCONJ
inlawrev-4065	1038	54	other	other	ADJ
inlawrev-4065	1038	55	pertinent	pertinent	ADJ
inlawrev-4065	1038	56	matters	matter	NOUN
inlawrev-4065	1038	57	.	.	PUNCT
inlawrev-4065	1039	1	"^^	"^^	PUNCT
inlawrev-4065	1039	2	'	'	PUNCT
inlawrev-4065	1039	3	the	the	DET
inlawrev-4065	1039	4	court	court	NOUN
inlawrev-4065	1039	5	further	far	ADV
inlawrev-4065	1039	6	noted	note	VERB
inlawrev-4065	1039	7	that	that	SCONJ
inlawrev-4065	1039	8	in	in	ADP
inlawrev-4065	1039	9	considering	consider	VERB
inlawrev-4065	1039	10	these	these	DET
inlawrev-4065	1039	11	factors	factor	NOUN
inlawrev-4065	1039	12	,	,	PUNCT
inlawrev-4065	1039	13	"	"	PUNCT
inlawrev-4065	1039	14	dlgf	dlgf	NOUN
inlawrev-4065	1039	15	is	be	AUX
inlawrev-4065	1039	16	not	not	PART
inlawrev-4065	1039	17	required	require	VERB
inlawrev-4065	1039	18	to	to	PART
inlawrev-4065	1039	19	assign	assign	VERB
inlawrev-4065	1039	20	greater	great	ADJ
inlawrev-4065	1039	21	weight	weight	NOUN
inlawrev-4065	1039	22	to	to	ADP
inlawrev-4065	1039	23	any	any	DET
inlawrev-4065	1039	24	one	one	NUM
inlawrev-4065	1039	25	ofthe	ofthe	NOUN
inlawrev-4065	1039	26	statutorily	statutorily	ADV
inlawrev-4065	1039	27	listed	list	VERB
inlawrev-4065	1039	28	factors	factor	NOUN
inlawrev-4065	1039	29	,	,	PUNCT
inlawrev-4065	1039	30	nor	nor	CCONJ
inlawrev-4065	1039	31	is	be	AUX
inlawrev-4065	1039	32	it	it	PRON
inlawrev-4065	1039	33	required	require	VERB
inlawrev-4065	1039	34	to	to	PART
inlawrev-4065	1039	35	consider	consider	VERB
inlawrev-4065	1039	36	any	any	DET
inlawrev-4065	1039	37	single	single	ADJ
inlawrev-4065	1039	38	factor	factor	NOUN
inlawrev-4065	1039	39	dispositive	dispositive	NOUN
inlawrev-4065	1039	40	.	.	PUNCT
inlawrev-4065	1039	41	.	.	PUNCT
inlawrev-4065	1039	42	.	.	PUNCT
inlawrev-4065	1040	1	;	;	PUNCT
inlawrev-4065	1040	2	in	in	ADP
inlawrev-4065	1040	3	fact	fact	NOUN
inlawrev-4065	1040	4	,	,	PUNCT
inlawrev-4065	1040	5	it	it	PRON
inlawrev-4065	1040	6	need	need	AUX
inlawrev-4065	1040	7	not	not	PART
inlawrev-4065	1040	8	even	even	ADV
inlawrev-4065	1040	9	base	base	VERB
inlawrev-4065	1040	10	its	its	PRON
inlawrev-4065	1040	11	ultimate	ultimate	ADJ
inlawrev-4065	1040	12	decision	decision	NOUN
inlawrev-4065	1040	13	on	on	ADP
inlawrev-4065	1040	14	them	they	PRON
inlawrev-4065	1040	15	.	.	PUNCT
inlawrev-4065	1041	1	'"^^^	'"^^^	PROPN
inlawrev-4065	1041	2	the	the	DET
inlawrev-4065	1041	3	court	court	NOUN
inlawrev-4065	1041	4	noted	note	VERB
inlawrev-4065	1041	5	that	that	SCONJ
inlawrev-4065	1041	6	it	it	PRON
inlawrev-4065	1041	7	appeared	appear	VERB
inlawrev-4065	1041	8	that	that	SCONJ
inlawrev-4065	1041	9	the	the	DET
inlawrev-4065	1041	10	dlgf	dlgf	NOUN
inlawrev-4065	1041	11	approved	approve	VERB
inlawrev-4065	1041	12	the	the	DET
inlawrev-4065	1041	13	project	project	NOUN
inlawrev-4065	1041	14	after	after	ADP
inlawrev-4065	1041	15	considering	consider	VERB
inlawrev-4065	1041	16	each	each	PRON
inlawrev-4065	1041	17	of	of	ADP
inlawrev-4065	1041	18	the	the	DET
inlawrev-4065	1041	19	statutory	statutory	ADJ
inlawrev-4065	1041	20	imposed	impose	VERB
inlawrev-4065	1041	21	factors	factor	NOUN
inlawrev-4065	1041	22	.	.	PUNCT
inlawrev-4065	1042	1	on	on	ADP
inlawrev-4065	1042	2	appeal	appeal	NOUN
inlawrev-4065	1042	3	,	,	PUNCT
inlawrev-4065	1042	4	moffett	moffett	PROPN
inlawrev-4065	1042	5	argued	argue	VERB
inlawrev-4065	1042	6	that	that	SCONJ
inlawrev-4065	1042	7	the	the	DET
inlawrev-4065	1042	8	dlgf	dlgf	NOUN
inlawrev-4065	1042	9	's	's	PART
inlawrev-4065	1042	10	final	final	ADJ
inlawrev-4065	1042	11	determination	determination	NOUN
inlawrev-4065	1042	12	would	would	AUX
inlawrev-4065	1042	13	"	"	PUNCT
inlawrev-4065	1042	14	result	result	VERB
inlawrev-4065	1042	15	in	in	ADP
inlawrev-4065	1042	16	financial	financial	ADJ
inlawrev-4065	1042	17	difficulty	difficulty	NOUN
inlawrev-4065	1042	18	and	and	CCONJ
inlawrev-4065	1042	19	473	473	NUM
inlawrev-4065	1042	20	.	.	PUNCT
inlawrev-4065	1043	1	i	i	PROPN
inlawrev-4065	1043	2	d	d	PROPN
inlawrev-4065	1043	3	474	474	NUM
inlawrev-4065	1043	4	.	.	PUNCT
inlawrev-4065	1044	1	mat*4	mat*4	PROPN
inlawrev-4065	1044	2	.	.	PUNCT
inlawrev-4065	1045	1	475	475	NUM
inlawrev-4065	1045	2	.	.	PUNCT
inlawrev-4065	1046	1	i	i	PRON
inlawrev-4065	1046	2	d	d	PROPN
inlawrev-4065	1046	3	at	at	ADP
inlawrev-4065	1046	4	*	*	NUM
inlawrev-4065	1046	5	4	4	NUM
inlawrev-4065	1046	6	-	-	SYM
inlawrev-4065	1046	7	5	5	NUM
inlawrev-4065	1046	8	.	.	X
inlawrev-4065	1047	1	476	476	NUM
inlawrev-4065	1047	2	.	.	PUNCT
inlawrev-4065	1048	1	no	no	INTJ
inlawrev-4065	1048	2	.	.	NOUN
inlawrev-4065	1048	3	49t10	49t10	NUM
inlawrev-4065	1048	4	-	-	PUNCT
inlawrev-4065	1048	5	0810	0810	NUM
inlawrev-4065	1048	6	-	-	PUNCT
inlawrev-4065	1048	7	ta-58	ta-58	DET
inlawrev-4065	1048	8	,	,	PUNCT
inlawrev-4065	1048	9	2009	2009	NUM
inlawrev-4065	1048	10	ind	ind	NOUN
inlawrev-4065	1048	11	.	.	PUNCT
inlawrev-4065	1049	1	tax	tax	NOUN
inlawrev-4065	1049	2	lexis	lexis	NOUN
inlawrev-4065	1049	3	60	60	NUM
inlawrev-4065	1049	4	(	(	PUNCT
inlawrev-4065	1049	5	ind	ind	NOUN
inlawrev-4065	1049	6	.	.	PUNCT
inlawrev-4065	1050	1	t.c	t.c	PROPN
inlawrev-4065	1050	2	.	.	PUNCT
inlawrev-4065	1050	3	dec	dec	PROPN
inlawrev-4065	1050	4	.	.	PROPN
inlawrev-4065	1050	5	16	16	NUM
inlawrev-4065	1050	6	,	,	PUNCT
inlawrev-4065	1050	7	2009	2009	NUM
inlawrev-4065	1050	8	)	)	PUNCT
inlawrev-4065	1050	9	.	.	PUNCT
inlawrev-4065	1051	1	477	477	X
inlawrev-4065	1051	2	.	.	PUNCT
inlawrev-4065	1052	1	mat*l	mat*l	NOUN
inlawrev-4065	1052	2	.	.	PUNCT
inlawrev-4065	1053	1	478	478	NUM
inlawrev-4065	1053	2	.	.	PUNCT
inlawrev-4065	1054	1	see	see	VERB
inlawrev-4065	1054	2	supra	supra	PROPN
inlawrev-4065	1054	3	notes	note	VERB
inlawrev-4065	1054	4	398	398	NUM
inlawrev-4065	1054	5	-	-	SYM
inlawrev-4065	1054	6	400	400	NUM
inlawrev-4065	1054	7	for	for	ADP
inlawrev-4065	1054	8	additional	additional	ADJ
inlawrev-4065	1054	9	facts	fact	NOUN
inlawrev-4065	1054	10	relating	relate	VERB
inlawrev-4065	1054	11	to	to	ADP
inlawrev-4065	1054	12	the	the	DET
inlawrev-4065	1054	13	school	school	NOUN
inlawrev-4065	1054	14	.	.	PUNCT
inlawrev-4065	1055	1	479	479	NUM
inlawrev-4065	1055	2	.	.	PUNCT
inlawrev-4065	1056	1	moffett	moffett	PROPN
inlawrev-4065	1056	2	,	,	PUNCT
inlawrev-4065	1056	3	2009	2009	NUM
inlawrev-4065	1056	4	wl	wl	NOUN
inlawrev-4065	1056	5	4885334	4885334	NUM
inlawrev-4065	1056	6	at	at	ADP
inlawrev-4065	1056	7	*	*	NOUN
inlawrev-4065	1056	8	3	3	NUM
inlawrev-4065	1056	9	-	-	SYM
inlawrev-4065	1056	10	4	4	NUM
inlawrev-4065	1056	11	.	.	NUM
inlawrev-4065	1056	12	480	480	NUM
inlawrev-4065	1056	13	.	.	PUNCT
inlawrev-4065	1057	1	i	i	PRON
inlawrev-4065	1057	2	d	d	PROPN
inlawrev-4065	1057	3	at	at	ADP
inlawrev-4065	1057	4	*	*	NOUN
inlawrev-4065	1057	5	3	3	NUM
inlawrev-4065	1057	6	-	-	SYM
inlawrev-4065	1057	7	4	4	NUM
inlawrev-4065	1057	8	.	.	PUNCT
inlawrev-4065	1058	1	481	481	NUM
inlawrev-4065	1058	2	.	.	PUNCT
inlawrev-4065	1059	1	i	i	PRON
inlawrev-4065	1059	2	d	d	PROPN
inlawrev-4065	1059	3	at	at	ADP
inlawrev-4065	1059	4	*	*	NOUN
inlawrev-4065	1059	5	5	5	NUM
inlawrev-4065	1059	6	-	-	SYM
inlawrev-4065	1059	7	6	6	NUM
inlawrev-4065	1059	8	.	.	PUNCT
inlawrev-4065	1059	9	482	482	NUM
inlawrev-4065	1059	10	.	.	PUNCT
inlawrev-4065	1060	1	i	i	PRON
inlawrev-4065	1060	2	d.	d.	VERB
inlawrev-4065	1060	3	at	at	ADP
inlawrev-4065	1060	4	*	*	NUM
inlawrev-4065	1060	5	6	6	NUM
inlawrev-4065	1060	6	(	(	PUNCT
inlawrev-4065	1060	7	citations	citation	NOUN
inlawrev-4065	1060	8	omitted	omit	VERB
inlawrev-4065	1060	9	)	)	PUNCT
inlawrev-4065	1060	10	.	.	PUNCT
inlawrev-4065	1061	1	2010	2010	NUM
inlawrev-4065	1061	2	]	]	PUNCT
inlawrev-4065	1061	3	taxation	taxation	NOUN
inlawrev-4065	1061	4	1041	1041	NUM
inlawrev-4065	1061	5	[	[	X
inlawrev-4065	1061	6	excessive	excessive	ADJ
inlawrev-4065	1061	7	]	]	X
inlawrev-4065	1061	8	taxation	taxation	NOUN
inlawrev-4065	1061	9	"	"	PUNCT
inlawrev-4065	1061	10	due	due	ADP
inlawrev-4065	1061	11	to	to	ADP
inlawrev-4065	1061	12	the	the	DET
inlawrev-4065	1061	13	current	current	ADJ
inlawrev-4065	1061	14	state	state	NOUN
inlawrev-4065	1061	15	of	of	ADP
inlawrev-4065	1061	16	the	the	DET
inlawrev-4065	1061	17	economy	economy	NOUN
inlawrev-4065	1061	18	.	.	PUNCT
inlawrev-4065	1061	19	"^^^	"^^^	PUNCT
inlawrev-4065	1062	1	furthermore	furthermore	ADV
inlawrev-4065	1062	2	,	,	PUNCT
inlawrev-4065	1062	3	moffett	moffett	PROPN
inlawrev-4065	1062	4	argued	argue	VERB
inlawrev-4065	1062	5	that	that	SCONJ
inlawrev-4065	1062	6	"	"	PUNCT
inlawrev-4065	1062	7	[	[	X
inlawrev-4065	1062	8	t]he	t]he	ADJ
inlawrev-4065	1062	9	tax	tax	NOUN
inlawrev-4065	1062	10	burden	burden	NOUN
inlawrev-4065	1062	11	resulting	result	VERB
inlawrev-4065	1062	12	from	from	ADP
inlawrev-4065	1062	13	the	the	DET
inlawrev-4065	1062	14	proposed	propose	VERB
inlawrev-4065	1062	15	project	project	NOUN
inlawrev-4065	1062	16	[	[	X
inlawrev-4065	1062	17	would	would	AUX
inlawrev-4065	1062	18	not	not	PART
inlawrev-4065	1062	19	be	be	AUX
inlawrev-4065	1062	20	]	]	PUNCT
inlawrev-4065	1062	21	fairly	fairly	ADV
inlawrev-4065	1062	22	or	or	CCONJ
inlawrev-4065	1062	23	equitably	equitably	ADV
inlawrev-4065	1062	24	distributed	distribute	VERB
inlawrev-4065	1062	25	between	between	ADP
inlawrev-4065	1062	26	the	the	DET
inlawrev-4065	1062	27	taxpayers	taxpayer	NOUN
inlawrev-4065	1062	28	ofst	ofst	PROPN
inlawrev-4065	1062	29	.	.	PUNCT
inlawrev-4065	1063	1	joseph	joseph	PROPN
inlawrev-4065	1063	2	county	county	PROPN
inlawrev-4065	1063	3	and	and	CCONJ
inlawrev-4065	1063	4	the	the	DET
inlawrev-4065	1063	5	taxpayers	taxpayer	NOUN
inlawrev-4065	1063	6	ofmarshall	ofmarshall	PROPN
inlawrev-4065	1063	7	county	county	PROPN
inlawrev-4065	1063	8	;	;	PUNCT
inlawrev-4065	1064	1	[	[	X
inlawrev-4065	1064	2	and	and	CCONJ
inlawrev-4065	1064	3	]	]	X
inlawrev-4065	1064	4	[	[	X
inlawrev-4065	1064	5	t]he	t]he	ADV
inlawrev-4065	1064	6	school	school	NOUN
inlawrev-4065	1064	7	corporation	corporation	NOUN
inlawrev-4065	1064	8	misled	mislead	VERB
inlawrev-4065	1064	9	the	the	DET
inlawrev-4065	1064	10	dlgf	dlgf	NOUN
inlawrev-4065	1064	11	into	into	ADP
inlawrev-4065	1064	12	approving	approve	VERB
inlawrev-4065	1064	13	the	the	DET
inlawrev-4065	1064	14	project	project	NOUN
inlawrev-4065	1064	15	by	by	ADP
inlawrev-4065	1064	16	giving	give	VERB
inlawrev-4065	1064	17	it	it	PRON
inlawrev-4065	1064	18	false	false	ADJ
inlawrev-4065	1064	19	and	and	CCONJ
inlawrev-4065	1064	20	inaccurate	inaccurate	ADJ
inlawrev-4065	1064	21	information	information	NOUN
inlawrev-4065	1064	22	.	.	PUNCT
inlawrev-4065	1064	23	"	"	PUNCT
inlawrev-4065	1065	1	with	with	ADP
inlawrev-4065	1065	2	respect	respect	NOUN
inlawrev-4065	1065	3	to	to	ADP
inlawrev-4065	1065	4	the	the	DET
inlawrev-4065	1065	5	current	current	ADJ
inlawrev-4065	1065	6	state	state	NOUN
inlawrev-4065	1065	7	of	of	ADP
inlawrev-4065	1065	8	the	the	DET
inlawrev-4065	1065	9	economy	economy	NOUN
inlawrev-4065	1065	10	,	,	PUNCT
inlawrev-4065	1065	11	the	the	DET
inlawrev-4065	1065	12	court	court	NOUN
inlawrev-4065	1065	13	found	find	VERB
inlawrev-4065	1065	14	that	that	SCONJ
inlawrev-4065	1065	15	,	,	PUNCT
inlawrev-4065	1065	16	"	"	PUNCT
inlawrev-4065	1065	17	despite	despite	SCONJ
inlawrev-4065	1065	18	economic	economic	ADJ
inlawrev-4065	1065	19	conditions	condition	NOUN
inlawrev-4065	1065	20	,	,	PUNCT
inlawrev-4065	1065	21	more	more	ADJ
inlawrev-4065	1065	22	taxpayers	taxpayer	NOUN
inlawrev-4065	1065	23	decided	decide	VERB
inlawrev-4065	1065	24	that	that	SCONJ
inlawrev-4065	1065	25	they	they	PRON
inlawrev-4065	1065	26	were	be	AUX
inlawrev-4065	1065	27	willing	willing	ADJ
inlawrev-4065	1065	28	to	to	PART
inlawrev-4065	1065	29	finance	finance	VERB
inlawrev-4065	1065	30	the	the	DET
inlawrev-4065	1065	31	project	project	NOUN
inlawrev-4065	1065	32	than	than	ADP
inlawrev-4065	1065	33	not	not	PART
inlawrev-4065	1065	34	.	.	PUNCT
inlawrev-4065	1066	1	'"^^"^	'"^^"^	VERB
inlawrev-4065	1066	2	with	with	ADP
inlawrev-4065	1066	3	respect	respect	NOUN
inlawrev-4065	1066	4	to	to	ADP
inlawrev-4065	1066	5	the	the	DET
inlawrev-4065	1066	6	unfair	unfair	ADJ
inlawrev-4065	1066	7	distribution	distribution	NOUN
inlawrev-4065	1066	8	ofthe	ofthe	NOUN
inlawrev-4065	1066	9	tax	tax	NOUN
inlawrev-4065	1066	10	burden	burden	NOUN
inlawrev-4065	1066	11	,	,	PUNCT
inlawrev-4065	1066	12	the	the	DET
inlawrev-4065	1066	13	court	court	NOUN
inlawrev-4065	1066	14	found	find	VERB
inlawrev-4065	1066	15	that	that	SCONJ
inlawrev-4065	1066	16	moffett	moffett	PROPN
inlawrev-4065	1066	17	had	have	AUX
inlawrev-4065	1066	18	failed	fail	VERB
inlawrev-4065	1066	19	to	to	PART
inlawrev-4065	1066	20	demonstrate	demonstrate	VERB
inlawrev-4065	1066	21	that	that	SCONJ
inlawrev-4065	1066	22	either	either	CCONJ
inlawrev-4065	1066	23	property	property	NOUN
inlawrev-4065	1066	24	in	in	ADP
inlawrev-4065	1066	25	union	union	PROPN
inlawrev-4065	1066	26	township	township	PROPN
inlawrev-4065	1066	27	,	,	PUNCT
inlawrev-4065	1066	28	st	st	PROPN
inlawrev-4065	1066	29	.	.	PROPN
inlawrev-4065	1066	30	joseph	joseph	PROPN
inlawrev-4065	1066	31	county	county	PROPN
inlawrev-4065	1066	32	has	have	AUX
inlawrev-4065	1066	33	been	be	AUX
inlawrev-4065	1066	34	assessed	assess	VERB
inlawrev-4065	1066	35	at	at	ADP
inlawrev-4065	1066	36	a	a	DET
inlawrev-4065	1066	37	different	different	ADJ
inlawrev-4065	1066	38	rate	rate	NOUN
inlawrev-4065	1066	39	than	than	ADP
inlawrev-4065	1066	40	property	property	NOUN
inlawrev-4065	1066	41	in	in	ADP
inlawrev-4065	1066	42	north	north	PROPN
inlawrev-4065	1066	43	township	township	PROPN
inlawrev-4065	1066	44	,	,	PUNCT
inlawrev-4065	1066	45	marshall	marshall	PROPN
inlawrev-4065	1066	46	county	county	PROPN
inlawrev-4065	1066	47	,	,	PUNCT
inlawrev-4065	1066	48	or	or	CCONJ
inlawrev-4065	1066	49	that	that	SCONJ
inlawrev-4065	1066	50	the	the	DET
inlawrev-4065	1066	51	property	property	NOUN
inlawrev-4065	1066	52	of	of	ADP
inlawrev-4065	1066	53	the	the	DET
inlawrev-4065	1066	54	taxpayers	taxpayer	NOUN
inlawrev-4065	1066	55	in	in	ADP
inlawrev-4065	1066	56	union	union	PROPN
inlawrev-4065	1066	57	township	township	NOUN
inlawrev-4065	1066	58	was	be	AUX
inlawrev-4065	1066	59	subject	subject	ADJ
inlawrev-4065	1066	60	to	to	ADP
inlawrev-4065	1066	61	a	a	DET
inlawrev-4065	1066	62	different	different	ADJ
inlawrev-4065	1066	63	tax	tax	NOUN
inlawrev-4065	1066	64	rate	rate	NOUN
inlawrev-4065	1066	65	than	than	ADP
inlawrev-4065	1066	66	the	the	DET
inlawrev-4065	1066	67	property	property	NOUN
inlawrev-4065	1066	68	of	of	ADP
inlawrev-4065	1066	69	the	the	DET
inlawrev-4065	1066	70	taxpayers	taxpayer	NOUN
inlawrev-4065	1066	71	in	in	ADP
inlawrev-4065	1066	72	north	north	PROPN
inlawrev-4065	1066	73	township	township	NOUN
inlawrev-4065	1066	74	.	.	PUNCT
inlawrev-4065	1067	1	"^^^	"^^^	PUNCT
inlawrev-4065	1068	1	finally	finally	ADV
inlawrev-4065	1068	2	,	,	PUNCT
inlawrev-4065	1068	3	as	as	ADP
inlawrev-4065	1068	4	to	to	ADP
inlawrev-4065	1068	5	moffett	moffett	PROPN
inlawrev-4065	1068	6	'	'	PART
inlawrev-4065	1068	7	s	s	PART
inlawrev-4065	1068	8	claim	claim	NOUN
inlawrev-4065	1068	9	that	that	SCONJ
inlawrev-4065	1068	10	the	the	DET
inlawrev-4065	1068	11	school	school	NOUN
inlawrev-4065	1068	12	corporation	corporation	NOUN
inlawrev-4065	1068	13	misled	mislead	VERB
inlawrev-4065	1068	14	the	the	DET
inlawrev-4065	1068	15	dlgf	dlgf	NOUN
inlawrev-4065	1068	16	,	,	PUNCT
inlawrev-4065	1068	17	the	the	DET
inlawrev-4065	1068	18	court	court	NOUN
inlawrev-4065	1068	19	found	find	VERB
inlawrev-4065	1068	20	that	that	SCONJ
inlawrev-4065	1068	21	moffett	moffett	PROPN
inlawrev-4065	1068	22	had	have	AUX
inlawrev-4065	1068	23	failed	fail	VERB
inlawrev-4065	1068	24	to	to	PART
inlawrev-4065	1068	25	demonstrate	demonstrate	VERB
inlawrev-4065	1068	26	to	to	ADP
inlawrev-4065	1068	27	the	the	DET
inlawrev-4065	1068	28	court	court	NOUN
inlawrev-4065	1068	29	that	that	SCONJ
inlawrev-4065	1068	30	there	there	PRON
inlawrev-4065	1068	31	was	be	VERB
inlawrev-4065	1068	32	"	"	PUNCT
inlawrev-4065	1068	33	probative	probative	ADJ
inlawrev-4065	1068	34	evidence	evidence	NOUN
inlawrev-4065	1068	35	in	in	ADP
inlawrev-4065	1068	36	the	the	DET
inlawrev-4065	1068	37	administrative	administrative	ADJ
inlawrev-4065	1068	38	record	record	NOUN
inlawrev-4065	1068	39	that	that	PRON
inlawrev-4065	1068	40	demonstrated	demonstrate	VERB
inlawrev-4065	1068	41	that	that	SCONJ
inlawrev-4065	1068	42	the	the	DET
inlawrev-4065	1068	43	dlgf	dlgf	NOUN
inlawrev-4065	1068	44	's	's	PART
inlawrev-4065	1068	45	reasoning	reasoning	NOUN
inlawrev-4065	1068	46	was	be	AUX
inlawrev-4065	1068	47	not	not	PART
inlawrev-4065	1068	48	supported	support	VERB
inlawrev-4065	1068	49	by	by	ADP
inlawrev-4065	1068	50	substantial	substantial	ADJ
inlawrev-4065	1068	51	evidence	evidence	NOUN
inlawrev-4065	1068	52	.	.	PUNCT
inlawrev-4065	1069	1	'	'	PUNCT
inlawrev-4065	1069	2	"	"	PUNCT
inlawrev-4065	1069	3	^^^	^^^	ADJ
inlawrev-4065	1069	4	the	the	DET
inlawrev-4065	1069	5	court	court	NOUN
inlawrev-4065	1069	6	concluded	conclude	VERB
inlawrev-4065	1069	7	that	that	SCONJ
inlawrev-4065	1069	8	all	all	DET
inlawrev-4065	1069	9	moffett	moffett	PROPN
inlawrev-4065	1069	10	had	have	AUX
inlawrev-4065	1069	11	demonstrated	demonstrate	VERB
inlawrev-4065	1069	12	was	be	AUX
inlawrev-4065	1069	13	that	that	SCONJ
inlawrev-4065	1069	14	he	he	PRON
inlawrev-4065	1069	15	did	do	AUX
inlawrev-4065	1069	16	not	not	PART
inlawrev-4065	1069	17	think	think	VERB
inlawrev-4065	1069	18	the	the	DET
inlawrev-4065	1069	19	proposed	propose	VERB
inlawrev-4065	1069	20	project	project	NOUN
inlawrev-4065	1069	21	was	be	AUX
inlawrev-4065	1069	22	a	a	DET
inlawrev-4065	1069	23	good	good	ADJ
inlawrev-4065	1069	24	idea	idea	NOUN
inlawrev-4065	1069	25	,	,	PUNCT
inlawrev-4065	1069	26	but	but	CCONJ
inlawrev-4065	1069	27	he	he	PRON
inlawrev-4065	1069	28	failed	fail	VERB
inlawrev-4065	1069	29	to	to	PART
inlawrev-4065	1069	30	demonstrate	demonstrate	VERB
inlawrev-4065	1069	31	that	that	SCONJ
inlawrev-4065	1069	32	the	the	DET
inlawrev-4065	1069	33	dlgf	dlgf	NOUN
inlawrev-4065	1069	34	's	's	PART
inlawrev-4065	1069	35	final	final	ADJ
inlawrev-4065	1069	36	determination	determination	NOUN
inlawrev-4065	1069	37	was	be	AUX
inlawrev-4065	1069	38	not	not	PART
inlawrev-4065	1069	39	supported	support	VERB
inlawrev-4065	1069	40	by	by	ADP
inlawrev-4065	1069	41	substantial	substantial	ADJ
inlawrev-4065	1069	42	evidence	evidence	NOUN
inlawrev-4065	1069	43	or	or	CCONJ
inlawrev-4065	1069	44	not	not	PART
inlawrev-4065	1069	45	in	in	ADP
inlawrev-4065	1069	46	accordance	accordance	NOUN
inlawrev-4065	1069	47	with	with	ADP
inlawrev-4065	1069	48	the	the	DET
inlawrev-4065	1069	49	law	law	NOUN
inlawrev-4065	1069	50	.	.	PUNCT
inlawrev-4065	1070	1	"^^^	"^^^	PUNCT
inlawrev-4065	1071	1	21	21	NUM
inlawrev-4065	1071	2	.	.	PUNCT
inlawrev-4065	1071	3	klosinski	klosinski	PROPN
inlawrev-4065	1071	4	v.	v.	ADP
inlawrev-4065	1071	5	department	department	PROPN
inlawrev-4065	1071	6	oflocal	oflocal	ADJ
inlawrev-4065	1071	7	government	government	NOUN
inlawrev-4065	1071	8	finance	finance	NOUN
inlawrev-4065	1071	9	.	.	PUNCT
inlawrev-4065	1072	1	"^^^—this	"^^^—this	DET
inlawrev-4065	1072	2	matter	matter	NOUN
inlawrev-4065	1072	3	came	come	VERB
inlawrev-4065	1072	4	before	before	ADP
inlawrev-4065	1072	5	the	the	DET
inlawrev-4065	1072	6	court	court	NOUN
inlawrev-4065	1072	7	when	when	SCONJ
inlawrev-4065	1072	8	michael	michael	PROPN
inlawrev-4065	1072	9	h.	h.	PROPN
inlawrev-4065	1072	10	and	and	CCONJ
inlawrev-4065	1072	11	phyllis	phyllis	PROPN
inlawrev-4065	1072	12	j.	j.	PROPN
inlawrev-4065	1072	13	klosinski	klosinski	PROPN
inlawrev-4065	1072	14	filed	file	VERB
inlawrev-4065	1072	15	a	a	DET
inlawrev-4065	1072	16	petition	petition	NOUN
inlawrev-4065	1072	17	with	with	ADP
inlawrev-4065	1072	18	the	the	DET
inlawrev-4065	1072	19	tax	tax	NOUN
inlawrev-4065	1072	20	court	court	NOUN
inlawrev-4065	1072	21	,	,	PUNCT
inlawrev-4065	1072	22	challenging	challenge	VERB
inlawrev-4065	1072	23	the	the	DET
inlawrev-4065	1072	24	dlgf	dlgf	NOUN
inlawrev-4065	1072	25	approval	approval	NOUN
inlawrev-4065	1072	26	and	and	CCONJ
inlawrev-4065	1072	27	certification	certification	NOUN
inlawrev-4065	1072	28	of	of	ADP
inlawrev-4065	1072	29	the	the	DET
inlawrev-4065	1072	30	cordry	cordry	ADJ
inlawrev-4065	1072	31	sweetwater	sweetwater	NOUN
inlawrev-4065	1072	32	conservancy	conservancy	NOUN
inlawrev-4065	1072	33	district	district	NOUN
inlawrev-4065	1072	34	'	'	PART
inlawrev-4065	1072	35	s	s	PART
inlawrev-4065	1072	36	(	(	PUNCT
inlawrev-4065	1072	37	cscd	cscd	NOUN
inlawrev-4065	1072	38	)	)	PUNCT
inlawrev-4065	1072	39	budgets	budget	NOUN
inlawrev-4065	1072	40	and	and	CCONJ
inlawrev-4065	1072	41	tax	tax	NOUN
inlawrev-4065	1072	42	levies	levy	NOUN
inlawrev-4065	1072	43	for	for	ADP
inlawrev-4065	1072	44	the	the	DET
inlawrev-4065	1072	45	2007	2007	NUM
inlawrev-4065	1072	46	and	and	CCONJ
inlawrev-4065	1072	47	2008	2008	NUM
inlawrev-4065	1072	48	tax	tax	NOUN
inlawrev-4065	1072	49	years	year	NOUN
inlawrev-4065	1072	50	.	.	PUNCT
inlawrev-4065	1072	51	"^^^	"^^^	PUNCT
inlawrev-4065	1073	1	the	the	DET
inlawrev-4065	1073	2	klosinskis	klosinski	NOUN
inlawrev-4065	1073	3	asserted	assert	VERB
inlawrev-4065	1073	4	in	in	ADP
inlawrev-4065	1073	5	their	their	PRON
inlawrev-4065	1073	6	petition	petition	NOUN
inlawrev-4065	1073	7	"	"	PUNCT
inlawrev-4065	1073	8	that	that	SCONJ
inlawrev-4065	1073	9	the	the	DET
inlawrev-4065	1073	10	cscd	cscd	NOUN
inlawrev-4065	1073	11	's	's	PART
inlawrev-4065	1073	12	levies	levy	NOUN
inlawrev-4065	1073	13	were	be	AUX
inlawrev-4065	1073	14	illegal	illegal	ADJ
inlawrev-4065	1073	15	as	as	ADP
inlawrev-4065	1073	16	a	a	DET
inlawrev-4065	1073	17	matter	matter	NOUN
inlawrev-4065	1073	18	oflaw	oflaw	NOUN
inlawrev-4065	1073	19	because	because	SCONJ
inlawrev-4065	1073	20	the	the	DET
inlawrev-4065	1073	21	taxes	taxis	NOUN
inlawrev-4065	1073	22	were	be	AUX
inlawrev-4065	1073	23	not	not	PART
inlawrev-4065	1073	24	used	use	VERB
inlawrev-4065	1073	25	to	to	PART
inlawrev-4065	1073	26	accomplish	accomplish	VERB
inlawrev-4065	1073	27	the	the	DET
inlawrev-4065	1073	28	cscd	cscd	NOUN
inlawrev-4065	1073	29	's	's	PART
inlawrev-4065	1073	30	stated	state	VERB
inlawrev-4065	1073	31	puiposes	puipose	NOUN
inlawrev-4065	1073	32	"	"	PUNCT
inlawrev-4065	1073	33	and	and	CCONJ
inlawrev-4065	1073	34	the	the	DET
inlawrev-4065	1073	35	dlgf	dlgf	NOUN
inlawrev-4065	1073	36	did	do	AUX
inlawrev-4065	1073	37	not	not	PART
inlawrev-4065	1073	38	have	have	VERB
inlawrev-4065	1073	39	the	the	DET
inlawrev-4065	1073	40	authority	authority	NOUN
inlawrev-4065	1073	41	to	to	PART
inlawrev-4065	1073	42	approve	approve	VERB
inlawrev-4065	1073	43	the	the	DET
inlawrev-4065	1073	44	tax	tax	NOUN
inlawrev-4065	1073	45	levies	levy	NOUN
inlawrev-4065	1073	46	.	.	PUNCT
inlawrev-4065	1074	1	"^^^	"^^^	PUNCT
inlawrev-4065	1075	1	in	in	ADP
inlawrev-4065	1075	2	response	response	NOUN
inlawrev-4065	1075	3	,	,	PUNCT
inlawrev-4065	1075	4	the	the	DET
inlawrev-4065	1075	5	dlgf	dlgf	NOUN
inlawrev-4065	1075	6	filed	file	VERB
inlawrev-4065	1075	7	a	a	DET
inlawrev-4065	1075	8	motion	motion	NOUN
inlawrev-4065	1075	9	to	to	PART
inlawrev-4065	1075	10	dismiss	dismiss	VERB
inlawrev-4065	1075	11	for	for	ADP
inlawrev-4065	1075	12	lack	lack	NOUN
inlawrev-4065	1075	13	of	of	ADP
inlawrev-4065	1075	14	subject	subject	ADJ
inlawrev-4065	1075	15	matter	matter	NOUN
inlawrev-4065	1075	16	jurisdiction	jurisdiction	NOUN
inlawrev-4065	1075	17	and	and	CCONJ
inlawrev-4065	1075	18	a	a	DET
inlawrev-4065	1075	19	motion	motion	NOUN
inlawrev-4065	1075	20	for	for	ADP
inlawrev-4065	1075	21	judgment	judgment	NOUN
inlawrev-4065	1075	22	on	on	ADP
inlawrev-4065	1075	23	the	the	DET
inlawrev-4065	1075	24	pleadings	pleading	NOUN
inlawrev-4065	1075	25	.	.	PUNCT
inlawrev-4065	1076	1	as	as	ADP
inlawrev-4065	1076	2	to	to	ADP
inlawrev-4065	1076	3	the	the	DET
inlawrev-4065	1076	4	motion	motion	NOUN
inlawrev-4065	1076	5	to	to	PART
inlawrev-4065	1076	6	dismiss	dismiss	VERB
inlawrev-4065	1076	7	,	,	PUNCT
inlawrev-4065	1076	8	the	the	DET
inlawrev-4065	1076	9	dlgf	dlgf	NOUN
inlawrev-4065	1076	10	argued	argue	VERB
inlawrev-4065	1076	11	that	that	SCONJ
inlawrev-4065	1076	12	the	the	DET
inlawrev-4065	1076	13	court	court	NOUN
inlawrev-4065	1076	14	lacked	lack	VERB
inlawrev-4065	1076	15	subject	subject	NOUN
inlawrev-4065	1076	16	matter	matter	NOUN
inlawrev-4065	1076	17	jurisdiction	jurisdiction	NOUN
inlawrev-4065	1076	18	because	because	SCONJ
inlawrev-4065	1076	19	the	the	DET
inlawrev-4065	1076	20	klosinskis	klosinski	NOUN
inlawrev-4065	1076	21	had	have	AUX
inlawrev-4065	1076	22	not	not	PART
inlawrev-4065	1076	23	exhausted	exhaust	VERB
inlawrev-4065	1076	24	the	the	DET
inlawrev-4065	1076	25	appropriate	appropriate	ADJ
inlawrev-4065	1076	26	administrative	administrative	ADJ
inlawrev-4065	1076	27	remedies	remedy	NOUN
inlawrev-4065	1076	28	before	before	ADP
inlawrev-4065	1076	29	filing	file	VERB
inlawrev-4065	1076	30	their	their	PRON
inlawrev-4065	1076	31	petition	petition	NOUN
inlawrev-4065	1076	32	with	with	ADP
inlawrev-4065	1076	33	the	the	DET
inlawrev-4065	1076	34	tax	tax	NOUN
inlawrev-4065	1076	35	court	court	NOUN
inlawrev-4065	1076	36	and	and	CCONJ
inlawrev-4065	1076	37	therefore	therefore	ADV
inlawrev-4065	1076	38	they	they	PRON
inlawrev-4065	1076	39	had	have	VERB
inlawrev-4065	1076	40	no	no	DET
inlawrev-4065	1076	41	final	final	ADJ
inlawrev-4065	1076	42	determination	determination	NOUN
inlawrev-4065	1076	43	from	from	ADP
inlawrev-4065	1076	44	any	any	DET
inlawrev-4065	1076	45	administrative	administrative	ADJ
inlawrev-4065	1076	46	agency	agency	NOUN
inlawrev-4065	1076	47	upon	upon	SCONJ
inlawrev-4065	1076	48	which	which	PRON
inlawrev-4065	1076	49	to	to	PART
inlawrev-4065	1076	50	appeal	appeal	VERB
inlawrev-4065	1076	51	.	.	PUNCT
inlawrev-4065	1077	1	"*^	"*^	PUNCT
inlawrev-4065	1077	2	'	'	PUNCT
inlawrev-4065	1077	3	the	the	DET
inlawrev-4065	1077	4	court	court	NOUN
inlawrev-4065	1077	5	found	find	VERB
inlawrev-4065	1077	6	that	that	SCONJ
inlawrev-4065	1077	7	"	"	PUNCT
inlawrev-4065	1077	8	[	[	X
inlawrev-4065	1077	9	w]hile	w]hile	ADP
inlawrev-4065	1077	10	the	the	DET
inlawrev-4065	1077	11	klosinskis	klosinski	NOUN
inlawrev-4065	1077	12	contend	contend	VERB
inlawrev-4065	1077	13	that	that	SCONJ
inlawrev-4065	1077	14	they	they	PRON
inlawrev-4065	1077	15	were	be	AUX
inlawrev-4065	1077	16	challenging	challenge	VERB
inlawrev-4065	1077	17	the	the	DET
inlawrev-4065	1077	18	propriety	propriety	NOUN
inlawrev-4065	1077	19	of	of	ADP
inlawrev-4065	1077	20	the	the	DET
inlawrev-4065	1077	21	dlgf	dlgf	NOUN
inlawrev-4065	1077	22	's	's	PART
inlawrev-4065	1077	23	approval	approval	NOUN
inlawrev-4065	1077	24	and	and	CCONJ
inlawrev-4065	1077	25	certification	certification	NOUN
inlawrev-4065	1077	26	of	of	ADP
inlawrev-4065	1077	27	the	the	DET
inlawrev-4065	1077	28	cscd	cscd	NOUN
inlawrev-4065	1077	29	's	's	PART
inlawrev-4065	1077	30	2008	2008	NUM
inlawrev-4065	1077	31	budget	budget	NOUN
inlawrev-4065	1077	32	/	/	SYM
inlawrev-4065	1077	33	tax	tax	NOUN
inlawrev-4065	1077	34	levy	levy	NOUN
inlawrev-4065	1077	35	,	,	PUNCT
inlawrev-4065	1077	36	they	they	PRON
inlawrev-4065	1077	37	were	be	AUX
inlawrev-4065	1077	38	actually	actually	ADV
inlawrev-4065	1077	39	attacking	attack	VERB
inlawrev-4065	1077	40	483	483	NUM
inlawrev-4065	1077	41	.	.	PUNCT
inlawrev-4065	1078	1	i	i	PRON
inlawrev-4065	1078	2	d.	d.	VERB
inlawrev-4065	1078	3	at	at	ADP
inlawrev-4065	1078	4	*	*	PROPN
inlawrev-4065	1078	5	8	8	NUM
inlawrev-4065	1078	6	.	.	X
inlawrev-4065	1078	7	484	484	NUM
inlawrev-4065	1078	8	.	.	PUNCT
inlawrev-4065	1079	1	mat	mat	NOUN
inlawrev-4065	1079	2	*	*	PROPN
inlawrev-4065	1079	3	10	10	NUM
inlawrev-4065	1079	4	.	.	PUNCT
inlawrev-4065	1079	5	485	485	NUM
inlawrev-4065	1079	6	.	.	X
inlawrev-4065	1080	1	mat	mat	NOUN
inlawrev-4065	1080	2	12	12	NUM
inlawrev-4065	1080	3	-	-	SYM
inlawrev-4065	1080	4	13	13	NUM
inlawrev-4065	1080	5	.	.	PUNCT
inlawrev-4065	1081	1	486	486	NUM
inlawrev-4065	1081	2	.	.	PUNCT
inlawrev-4065	1082	1	i	i	PRON
inlawrev-4065	1082	2	d.	d.	PROPN
inlawrev-4065	1082	3	at	at	ADP
inlawrev-4065	1082	4	14	14	NUM
inlawrev-4065	1082	5	-	-	SYM
inlawrev-4065	1082	6	15	15	NUM
inlawrev-4065	1082	7	.	.	PUNCT
inlawrev-4065	1083	1	487	487	NUM
inlawrev-4065	1083	2	.	.	PUNCT
inlawrev-4065	1084	1	i	i	PRON
inlawrev-4065	1084	2	d	d	PROPN
inlawrev-4065	1084	3	at	at	ADP
inlawrev-4065	1084	4	16	16	NUM
inlawrev-4065	1084	5	.	.	PUNCT
inlawrev-4065	1085	1	488	488	NUM
inlawrev-4065	1085	2	.	.	PUNCT
inlawrev-4065	1086	1	no	no	INTJ
inlawrev-4065	1086	2	.	.	NOUN
inlawrev-4065	1086	3	49t10	49t10	NUM
inlawrev-4065	1086	4	-	-	PUNCT
inlawrev-4065	1086	5	0909	0909	NUM
inlawrev-4065	1086	6	-	-	PUNCT
inlawrev-4065	1086	7	ta-50	ta-50	NUM
inlawrev-4065	1086	8	,	,	PUNCT
inlawrev-4065	1086	9	2009	2009	NUM
inlawrev-4065	1086	10	wl	wl	NOUN
inlawrev-4065	1086	11	4876790	4876790	NUM
inlawrev-4065	1086	12	(	(	PUNCT
inlawrev-4065	1086	13	ind	ind	NOUN
inlawrev-4065	1086	14	.	.	PUNCT
inlawrev-4065	1087	1	t.c	t.c	PROPN
inlawrev-4065	1087	2	.	.	PUNCT
inlawrev-4065	1087	3	dec	dec	PROPN
inlawrev-4065	1087	4	.	.	PROPN
inlawrev-4065	1087	5	17	17	NUM
inlawrev-4065	1087	6	,	,	PUNCT
inlawrev-4065	1087	7	2009	2009	NUM
inlawrev-4065	1087	8	)	)	PUNCT
inlawrev-4065	1087	9	.	.	PUNCT
inlawrev-4065	1088	1	489	489	NUM
inlawrev-4065	1088	2	.	.	PUNCT
inlawrev-4065	1088	3	mat*l	mat*l	NOUN
inlawrev-4065	1088	4	.	.	PUNCT
inlawrev-4065	1089	1	490	490	NUM
inlawrev-4065	1089	2	.	.	PUNCT
inlawrev-4065	1090	1	m	m	VERB
inlawrev-4065	1090	2	491	491	NUM
inlawrev-4065	1090	3	.	.	PUNCT
inlawrev-4065	1091	1	mat*3	mat*3	NOUN
inlawrev-4065	1091	2	-	-	PUNCT
inlawrev-4065	1091	3	4	4	NUM
inlawrev-4065	1091	4	.	.	NOUN
inlawrev-4065	1091	5	1	1	NUM
inlawrev-4065	1091	6	042	042	NUM
inlawrev-4065	1091	7	indiana	indiana	PROPN
inlawrev-4065	1091	8	law	law	PROPN
inlawrev-4065	1091	9	review	review	NOUN
inlawrev-4065	1092	1	[	[	X
inlawrev-4065	1092	2	vol	vol	NOUN
inlawrev-4065	1092	3	.	.	PUNCT
inlawrev-4065	1092	4	43	43	NUM
inlawrev-4065	1092	5	:	:	PUNCT
inlawrev-4065	1092	6	999	999	NUM
inlawrev-4065	1092	7	the	the	DET
inlawrev-4065	1092	8	propriety	propriety	NOUN
inlawrev-4065	1092	9	of	of	ADP
inlawrev-4065	1092	10	the	the	DET
inlawrev-4065	1092	11	cscd	cscd	NOUN
inlawrev-4065	1092	12	's	's	PART
inlawrev-4065	1092	13	2008	2008	NUM
inlawrev-4065	1092	14	budgetary	budgetary	ADJ
inlawrev-4065	1092	15	appropriations	appropriation	NOUN
inlawrev-4065	1092	16	.	.	PUNCT
inlawrev-4065	1093	1	'"^^^	'"^^^	PROPN
inlawrev-4065	1093	2	therefore	therefore	ADV
inlawrev-4065	1093	3	,	,	PUNCT
inlawrev-4065	1093	4	the	the	DET
inlawrev-4065	1093	5	court	court	NOUN
inlawrev-4065	1093	6	held	hold	VERB
inlawrev-4065	1093	7	that	that	SCONJ
inlawrev-4065	1093	8	the	the	DET
inlawrev-4065	1093	9	"	"	PUNCT
inlawrev-4065	1093	10	klosinskis	klosinski	NOUN
inlawrev-4065	1093	11	were	be	AUX
inlawrev-4065	1093	12	required	require	VERB
inlawrev-4065	1093	13	to	to	PART
inlawrev-4065	1093	14	pursue	pursue	VERB
inlawrev-4065	1093	15	their	their	PRON
inlawrev-4065	1093	16	claim	claim	NOUN
inlawrev-4065	1093	17	in	in	ADP
inlawrev-4065	1093	18	accordance	accordance	NOUN
inlawrev-4065	1093	19	with	with	ADP
inlawrev-4065	1093	20	the	the	DET
inlawrev-4065	1093	21	provisions	provision	NOUN
inlawrev-4065	1093	22	of	of	ADP
inlawrev-4065	1093	23	indiana	indiana	PROPN
inlawrev-4065	1093	24	code	code	PROPN
inlawrev-4065	1093	25	§	§	PROPN
inlawrev-4065	1093	26	§	§	PROPN
inlawrev-4065	1093	27	14	14	NUM
inlawrev-4065	1093	28	-	-	SYM
inlawrev-4065	1093	29	33	33	NUM
inlawrev-4065	1093	30	-	-	PUNCT
inlawrev-4065	1093	31	9	9	NUM
inlawrev-4065	1093	32	-	-	SYM
inlawrev-4065	1093	33	1	1	NUM
inlawrev-4065	1093	34	and	and	CCONJ
inlawrev-4065	1093	35	6	6	NUM
inlawrev-4065	1093	36	-	-	SYM
inlawrev-4065	1093	37	1.1	1.1	NUM
inlawrev-4065	1093	38	-	-	SYM
inlawrev-4065	1093	39	17	17	NUM
inlawrev-4065	1093	40	et	et	PROPN
inlawrev-4065	1093	41	seq	seq	PROPN
inlawrev-4065	1093	42	.	.	PUNCT
inlawrev-4065	1093	43	'"^^^	'"^^^	PROPN
inlawrev-4065	1093	44	in	in	ADP
inlawrev-4065	1093	45	failing	fail	VERB
inlawrev-4065	1093	46	to	to	PART
inlawrev-4065	1093	47	exhaust	exhaust	VERB
inlawrev-4065	1093	48	all	all	DET
inlawrev-4065	1093	49	administrative	administrative	ADJ
inlawrev-4065	1093	50	remedies	remedy	NOUN
inlawrev-4065	1093	51	,	,	PUNCT
inlawrev-4065	1093	52	the	the	DET
inlawrev-4065	1093	53	klosinskis	klosinskis	NOUN
inlawrev-4065	1093	54	could	could	AUX
inlawrev-4065	1093	55	not	not	PART
inlawrev-4065	1093	56	appeal	appeal	VERB
inlawrev-4065	1093	57	to	to	ADP
inlawrev-4065	1093	58	the	the	DET
inlawrev-4065	1093	59	tax	tax	NOUN
inlawrev-4065	1093	60	court	court	NOUN
inlawrev-4065	1093	61	because	because	SCONJ
inlawrev-4065	1093	62	there	there	PRON
inlawrev-4065	1093	63	was	be	VERB
inlawrev-4065	1093	64	no	no	DET
inlawrev-4065	1093	65	final	final	ADJ
inlawrev-4065	1093	66	determination	determination	NOUN
inlawrev-4065	1093	67	upon	upon	SCONJ
inlawrev-4065	1093	68	which	which	PRON
inlawrev-4065	1093	69	to	to	PART
inlawrev-4065	1093	70	appeal	appeal	VERB
inlawrev-4065	1093	71	.	.	PUNCT
inlawrev-4065	1094	1	"	"	PUNCT
inlawrev-4065	1094	2	^^"^	^^"^	X
inlawrev-4065	1094	3	as	as	ADP
inlawrev-4065	1094	4	to	to	ADP
inlawrev-4065	1094	5	the	the	DET
inlawrev-4065	1094	6	motion	motion	NOUN
inlawrev-4065	1094	7	for	for	ADP
inlawrev-4065	1094	8	judgment	judgment	NOUN
inlawrev-4065	1094	9	on	on	ADP
inlawrev-4065	1094	10	the	the	DET
inlawrev-4065	1094	11	pleadings	pleading	NOUN
inlawrev-4065	1094	12	,	,	PUNCT
inlawrev-4065	1094	13	the	the	DET
inlawrev-4065	1094	14	dlgf	dlgf	NOUN
inlawrev-4065	1094	15	asserted	assert	VERB
inlawrev-4065	1094	16	that	that	PRON
inlawrev-4065	1094	17	judgment	judgment	NOUN
inlawrev-4065	1094	18	on	on	ADP
inlawrev-4065	1094	19	the	the	DET
inlawrev-4065	1094	20	pleadings	pleading	NOUN
inlawrev-4065	1094	21	was	be	AUX
inlawrev-4065	1094	22	appropriate	appropriate	ADJ
inlawrev-4065	1094	23	because	because	SCONJ
inlawrev-4065	1094	24	of	of	ADP
inlawrev-4065	1094	25	the	the	DET
inlawrev-4065	1094	26	klosinskis	klosinskis	NOUN
inlawrev-4065	1094	27	failure	failure	NOUN
inlawrev-4065	1094	28	to	to	PART
inlawrev-4065	1094	29	exhaust	exhaust	VERB
inlawrev-4065	1094	30	the	the	DET
inlawrev-4065	1094	31	applicable	applicable	ADJ
inlawrev-4065	1094	32	administrative	administrative	ADJ
inlawrev-4065	1094	33	remedies	remedy	NOUN
inlawrev-4065	1094	34	.	.	PUNCT
inlawrev-4065	1094	35	"^^^	"^^^	PUNCT
inlawrev-4065	1095	1	the	the	DET
inlawrev-4065	1095	2	court	court	NOUN
inlawrev-4065	1095	3	agreed	agree	VERB
inlawrev-4065	1095	4	holding	hold	VERB
inlawrev-4065	1095	5	that	that	SCONJ
inlawrev-4065	1095	6	"	"	PUNCT
inlawrev-4065	1095	7	the	the	DET
inlawrev-4065	1095	8	klosinskis	klosinskis	NOUN
inlawrev-4065	1095	9	'	'	PART
inlawrev-4065	1095	10	challenge	challenge	NOUN
inlawrev-4065	1095	11	to	to	ADP
inlawrev-4065	1095	12	the	the	DET
inlawrev-4065	1095	13	cscd	cscd	NOUN
inlawrev-4065	1095	14	's	's	PART
inlawrev-4065	1095	15	budget	budget	NOUN
inlawrev-4065	1095	16	should	should	AUX
inlawrev-4065	1095	17	have	have	AUX
inlawrev-4065	1095	18	been	be	AUX
inlawrev-4065	1095	19	funneled	funnel	VERB
inlawrev-4065	1095	20	through	through	ADP
inlawrev-4065	1095	21	the	the	DET
inlawrev-4065	1095	22	adjudicatory	adjudicatory	ADJ
inlawrev-4065	1095	23	channels	channel	NOUN
inlawrev-4065	1095	24	provided	provide	VERB
inlawrev-4065	1095	25	under	under	ADP
inlawrev-4065	1095	26	indiana	indiana	PROPN
inlawrev-4065	1095	27	code	code	PROPN
inlawrev-4065	1095	28	§	§	PROPN
inlawrev-4065	1095	29	§	§	PROPN
inlawrev-4065	1095	30	14	14	NUM
inlawrev-4065	1095	31	-	-	SYM
inlawrev-4065	1095	32	33	33	NUM
inlawrev-4065	1095	33	-	-	PUNCT
inlawrev-4065	1095	34	9	9	NUM
inlawrev-4065	1095	35	-	-	SYM
inlawrev-4065	1095	36	1	1	NUM
inlawrev-4065	1095	37	and	and	CCONJ
inlawrev-4065	1095	38	6	6	NUM
inlawrev-4065	1095	39	-	-	SYM
inlawrev-4065	1095	40	1.1	1.1	NUM
inlawrev-4065	1095	41	-	-	SYM
inlawrev-4065	1095	42	17	17	NUM
inlawrev-4065	1095	43	et	et	NOUN
inlawrev-4065	1095	44	seq	seq	NOUN
inlawrev-4065	1095	45	.	.	PUNCT
inlawrev-4065	1096	1	'"*^^	'"*^^	PROPN
inlawrev-4065	1096	2	therefore	therefore	ADV
inlawrev-4065	1096	3	,	,	PUNCT
inlawrev-4065	1096	4	the	the	DET
inlawrev-4065	1096	5	court	court	NOUN
inlawrev-4065	1096	6	granted	grant	VERB
inlawrev-4065	1096	7	both	both	CCONJ
inlawrev-4065	1096	8	the	the	DET
inlawrev-4065	1096	9	motion	motion	NOUN
inlawrev-4065	1096	10	to	to	PART
inlawrev-4065	1096	11	dismiss	dismiss	VERB
inlawrev-4065	1096	12	and	and	CCONJ
inlawrev-4065	1096	13	the	the	DET
inlawrev-4065	1096	14	motion	motion	NOUN
inlawrev-4065	1096	15	for	for	ADP
inlawrev-4065	1096	16	judgment	judgment	NOUN
inlawrev-4065	1096	17	on	on	ADP
inlawrev-4065	1096	18	the	the	DET
inlawrev-4065	1096	19	pleadings	pleading	NOUN
inlawrev-4065	1096	20	.	.	PUNCT
inlawrev-4065	1097	1	"^^^	"^^^	X
inlawrev-4065	1098	1	22	22	NUM
inlawrev-4065	1098	2	.	.	PUNCT
inlawrev-4065	1099	1	elliott	elliott	PROPN
inlawrev-4065	1100	1	v.	v.	PROPN
inlawrev-4065	1100	2	dunning.^^^—donald	dunning.^^^—donald	PROPN
inlawrev-4065	1100	3	f.	f.	PROPN
inlawrev-4065	1100	4	elliott	elliott	PROPN
inlawrev-4065	1100	5	,	,	PUNCT
inlawrev-4065	1100	6	jr	jr	PROPN
inlawrev-4065	1100	7	.	.	PROPN
inlawrev-4065	1100	8	challenged	challenge	VERB
inlawrev-4065	1100	9	"	"	PUNCT
inlawrev-4065	1100	10	the	the	DET
inlawrev-4065	1100	11	final	final	ADJ
inlawrev-4065	1100	12	determination	determination	NOUN
inlawrev-4065	1100	13	of	of	ADP
inlawrev-4065	1100	14	the	the	DET
inlawrev-4065	1100	15	[	[	X
inlawrev-4065	1100	16	ibtr	ibtr	X
inlawrev-4065	1100	17	]	]	PUNCT
inlawrev-4065	1100	18	which	which	PRON
inlawrev-4065	1100	19	had	have	AUX
inlawrev-4065	1100	20	upheld	uphold	VERB
inlawrev-4065	1100	21	the	the	DET
inlawrev-4065	1100	22	marshall	marshall	PROPN
inlawrev-4065	1100	23	county	county	PROPN
inlawrev-4065	1100	24	assessor	assessor	NOUN
inlawrev-4065	1100	25	's	's	PART
inlawrev-4065	1100	26	assessment	assessment	NOUN
inlawrev-4065	1100	27	of	of	ADP
inlawrev-4065	1100	28	his	his	PRON
inlawrev-4065	1100	29	real	real	ADJ
inlawrev-4065	1100	30	property	property	NOUN
inlawrev-4065	1100	31	for	for	ADP
inlawrev-4065	1100	32	the	the	DET
inlawrev-4065	1100	33	2006	2006	NUM
inlawrev-4065	1100	34	tax	tax	NOUN
inlawrev-4065	1100	35	year	year	NOUN
inlawrev-4065	1100	36	.	.	PUNCT
inlawrev-4065	1101	1	'"^^^	'"^^^	PROPN
inlawrev-4065	1101	2	elliott	elliott	PROPN
inlawrev-4065	1101	3	owned	own	VERB
inlawrev-4065	1101	4	three	three	NUM
inlawrev-4065	1101	5	parcels	parcel	NOUN
inlawrev-4065	1101	6	of	of	ADP
inlawrev-4065	1101	7	residential	residential	ADJ
inlawrev-4065	1101	8	real	real	ADJ
inlawrev-4065	1101	9	property	property	NOUN
inlawrev-4065	1101	10	along	along	ADP
inlawrev-4065	1101	11	lake	lake	PROPN
inlawrev-4065	1101	12	maxinkuckee	maxinkuckee	NOUN
inlawrev-4065	1101	13	near	near	ADP
inlawrev-4065	1101	14	culver	culver	PROPN
inlawrev-4065	1101	15	,	,	PUNCT
inlawrev-4065	1101	16	indiana	indiana	PROPN
inlawrev-4065	1101	17	.	.	PUNCT
inlawrev-4065	1102	1	two	two	NUM
inlawrev-4065	1102	2	of	of	ADP
inlawrev-4065	1102	3	the	the	DET
inlawrev-4065	1102	4	parcels	parcel	NOUN
inlawrev-4065	1102	5	were	be	AUX
inlawrev-4065	1102	6	on	on	ADP
inlawrev-4065	1102	7	the	the	DET
inlawrev-4065	1102	8	lake	lake	NOUN
inlawrev-4065	1102	9	and	and	CCONJ
inlawrev-4065	1102	10	not	not	PART
inlawrev-4065	1102	11	subject	subject	VERB
inlawrev-4065	1102	12	to	to	ADP
inlawrev-4065	1102	13	an	an	DET
inlawrev-4065	1102	14	appeal	appeal	NOUN
inlawrev-4065	1102	15	;	;	PUNCT
inlawrev-4065	1102	16	however	however	ADV
inlawrev-4065	1102	17	,	,	PUNCT
inlawrev-4065	1102	18	one	one	NUM
inlawrev-4065	1102	19	parcel	parcel	NOUN
inlawrev-4065	1102	20	,	,	PUNCT
inlawrev-4065	1102	21	described	describe	VERB
inlawrev-4065	1102	22	as	as	ADP
inlawrev-4065	1102	23	parcel	parcel	NOUN
inlawrev-4065	1102	24	13	13	NUM
inlawrev-4065	1102	25	,	,	PUNCT
inlawrev-4065	1102	26	had	have	VERB
inlawrev-4065	1102	27	no	no	DET
inlawrev-4065	1102	28	direct	direct	ADJ
inlawrev-4065	1102	29	view	view	NOUN
inlawrev-4065	1102	30	of	of	ADP
inlawrev-4065	1102	31	,	,	PUNCT
inlawrev-4065	1102	32	or	or	CCONJ
inlawrev-4065	1102	33	access	access	NOUN
inlawrev-4065	1102	34	to	to	ADP
inlawrev-4065	1102	35	.	.	PUNCT
inlawrev-4065	1103	1	lake	lake	PROPN
inlawrev-4065	1103	2	maxinkuckee.^^^	maxinkuckee.^^^	PROPN
inlawrev-4065	1103	3	elliott	elliott	PROPN
inlawrev-4065	1103	4	appealed	appeal	VERB
inlawrev-4065	1103	5	parcel	parcel	PROPN
inlawrev-4065	1103	6	13	13	NUM
inlawrev-4065	1103	7	's	's	PART
inlawrev-4065	1103	8	assessment	assessment	NOUN
inlawrev-4065	1103	9	of	of	ADP
inlawrev-4065	1103	10	$	$	SYM
inlawrev-4065	1103	11	209,900	209,900	NUM
inlawrev-4065	1103	12	for	for	ADP
inlawrev-4065	1103	13	the	the	DET
inlawrev-4065	1103	14	2006	2006	NUM
inlawrev-4065	1103	15	tax	tax	NOUN
inlawrev-4065	1103	16	year	year	NOUN
inlawrev-4065	1103	17	,	,	PUNCT
inlawrev-4065	1103	18	to	to	ADP
inlawrev-4065	1103	19	the	the	DET
inlawrev-4065	1103	20	marshall	marshall	PROPN
inlawrev-4065	1103	21	county	county	PROPN
inlawrev-4065	1103	22	ptaboa	ptaboa	NOUN
inlawrev-4065	1103	23	,	,	PUNCT
inlawrev-4065	1103	24	which	which	PRON
inlawrev-4065	1103	25	subsequently	subsequently	ADV
inlawrev-4065	1103	26	denied	deny	VERB
inlawrev-4065	1103	27	this	this	DET
inlawrev-4065	1103	28	appeal	appeal	NOUN
inlawrev-4065	1103	29	.	.	PUNCT
inlawrev-4065	1104	1	elliott	elliott	PROPN
inlawrev-4065	1104	2	timely	timely	ADV
inlawrev-4065	1104	3	filed	file	VERB
inlawrev-4065	1104	4	a	a	DET
inlawrev-4065	1104	5	petition	petition	NOUN
inlawrev-4065	1104	6	for	for	ADP
inlawrev-4065	1104	7	review	review	NOUN
inlawrev-4065	1104	8	with	with	ADP
inlawrev-4065	1104	9	the	the	DET
inlawrev-4065	1104	10	ibtr	ibtr	ADJ
inlawrev-4065	1104	11	,	,	PUNCT
inlawrev-4065	1104	12	asserting	assert	VERB
inlawrev-4065	1104	13	that	that	SCONJ
inlawrev-4065	1104	14	"	"	PUNCT
inlawrev-4065	1104	15	the	the	DET
inlawrev-4065	1104	16	assessed	assessed	ADJ
inlawrev-4065	1104	17	value	value	NOUN
inlawrev-4065	1104	18	of	of	ADP
inlawrev-4065	1104	19	parcel	parcel	NOUN
inlawrev-4065	1104	20	13	13	NUM
inlawrev-4065	1104	21	should	should	AUX
inlawrev-4065	1104	22	be	be	AUX
inlawrev-4065	1104	23	$	$	SYM
inlawrev-4065	1104	24	69,968."^^^	69,968."^^^	NUM
inlawrev-4065	1104	25	after	after	SCONJ
inlawrev-4065	1104	26	the	the	DET
inlawrev-4065	1104	27	ibtr	ibtr	VERB
inlawrev-4065	1104	28	upheld	uphold	VERB
inlawrev-4065	1104	29	the	the	DET
inlawrev-4065	1104	30	assessor	assessor	NOUN
inlawrev-4065	1104	31	's	's	PART
inlawrev-4065	1104	32	assessment	assessment	NOUN
inlawrev-4065	1104	33	,	,	PUNCT
inlawrev-4065	1104	34	elliott	elliott	PROPN
inlawrev-4065	1104	35	timely	timely	ADV
inlawrev-4065	1104	36	filed	file	VERB
inlawrev-4065	1104	37	an	an	DET
inlawrev-4065	1104	38	appeal	appeal	NOUN
inlawrev-4065	1104	39	with	with	ADP
inlawrev-4065	1104	40	the	the	DET
inlawrev-4065	1104	41	tax	tax	NOUN
inlawrev-4065	1104	42	court	court	NOUN
inlawrev-4065	1104	43	arguing	argue	VERB
inlawrev-4065	1104	44	that	that	SCONJ
inlawrev-4065	1104	45	he	he	PRON
inlawrev-4065	1104	46	had	have	VERB
inlawrev-4065	1104	47	prima	prima	PROPN
inlawrev-4065	1104	48	facie	facie	NOUN
inlawrev-4065	1104	49	demonstrated	demonstrate	VERB
inlawrev-4065	1104	50	that	that	SCONJ
inlawrev-4065	1104	51	his	his	PRON
inlawrev-4065	1104	52	land	land	NOUN
inlawrev-4065	1104	53	assessment	assessment	NOUN
inlawrev-4065	1104	54	was	be	AUX
inlawrev-4065	1104	55	incorrect	incorrect	ADJ
inlawrev-4065	1104	56	.	.	PUNCT
inlawrev-4065	1105	1	on	on	ADP
inlawrev-4065	1105	2	appeal	appeal	NOUN
inlawrev-4065	1105	3	,	,	PUNCT
inlawrev-4065	1105	4	the	the	DET
inlawrev-4065	1105	5	court	court	NOUN
inlawrev-4065	1105	6	noted	note	VERB
inlawrev-4065	1105	7	that	that	SCONJ
inlawrev-4065	1105	8	"	"	PUNCT
inlawrev-4065	1105	9	both	both	PRON
inlawrev-4065	1105	10	elliott	elliott	PROPN
inlawrev-4065	1105	11	and	and	CCONJ
inlawrev-4065	1105	12	the	the	DET
inlawrev-4065	1105	13	assessor	assessor	NOUN
inlawrev-4065	1105	14	designated	designate	VERB
inlawrev-4065	1105	15	parcel	parcel	NOUN
inlawrev-4065	1105	16	1	1	NUM
inlawrev-4065	1105	17	as	as	ADP
inlawrev-4065	1105	18	the	the	DET
inlawrev-4065	1105	19	firont	firont	ADJ
inlawrev-4065	1105	20	lot	lot	NOUN
inlawrev-4065	1105	21	to	to	PART
inlawrev-4065	1105	22	parcel	parcel	VERB
inlawrev-4065	1105	23	13	13	NUM
inlawrev-4065	1105	24	.	.	PUNCT
inlawrev-4065	1105	25	.	.	PUNCT
inlawrev-4065	1105	26	.	.	PUNCT
inlawrev-4065	1106	1	during	during	ADP
inlawrev-4065	1106	2	the	the	DET
inlawrev-4065	1106	3	administrative	administrative	ADJ
inlawrev-4065	1106	4	hearing	hearing	NOUN
inlawrev-4065	1106	5	.	.	PUNCT
inlawrev-4065	1107	1	"^^^	"^^^	PUNCT
inlawrev-4065	1108	1	the	the	DET
inlawrev-4065	1108	2	court	court	NOUN
inlawrev-4065	1108	3	fixrther	fixrther	ADV
inlawrev-4065	1108	4	noted	note	VERB
inlawrev-4065	1108	5	that	that	SCONJ
inlawrev-4065	1108	6	the	the	DET
inlawrev-4065	1108	7	parties	party	NOUN
inlawrev-4065	1108	8	had	have	AUX
inlawrev-4065	1108	9	also	also	ADV
inlawrev-4065	1108	10	agreed	agree	VERB
inlawrev-4065	1108	11	that	that	DET
inlawrev-4065	1108	12	parcel	parcel	NOUN
inlawrev-4065	1108	13	13	13	NUM
inlawrev-4065	1108	14	was	be	AUX
inlawrev-4065	1108	15	a	a	DET
inlawrev-4065	1108	16	rear	rear	ADJ
inlawrev-4065	1108	17	lot.^^^	lot.^^^	NOUN
inlawrev-4065	1108	18	based	base	VERB
inlawrev-4065	1108	19	on	on	ADP
inlawrev-4065	1108	20	these	these	DET
inlawrev-4065	1108	21	facts	fact	NOUN
inlawrev-4065	1108	22	,	,	PUNCT
inlawrev-4065	1108	23	the	the	DET
inlawrev-4065	1108	24	issue	issue	NOUN
inlawrev-4065	1108	25	in	in	ADP
inlawrev-4065	1108	26	dispute	dispute	NOUN
inlawrev-4065	1108	27	on	on	ADP
inlawrev-4065	1108	28	appeal	appeal	NOUN
inlawrev-4065	1108	29	concerned	concern	VERB
inlawrev-4065	1108	30	the	the	DET
inlawrev-4065	1108	31	"	"	PUNCT
inlawrev-4065	1108	32	application	application	NOUN
inlawrev-4065	1108	33	of	of	ADP
inlawrev-4065	1108	34	the	the	DET
inlawrev-4065	1108	35	seven	seven	NUM
inlawrev-4065	1108	36	-	-	PUNCT
inlawrev-4065	1108	37	step	step	NOUN
inlawrev-4065	1108	38	formula	formula	NOUN
inlawrev-4065	1108	39	contained	contain	VERB
inlawrev-4065	1108	40	in	in	ADP
inlawrev-4065	1108	41	indiana	indiana	PROPN
inlawrev-4065	1108	42	's	's	PART
inlawrev-4065	1108	43	assessment	assessment	NOUN
inlawrev-4065	1108	44	guidelines	guideline	NOUN
inlawrev-4065	1108	45	by	by	ADP
inlawrev-4065	1108	46	which	which	PRON
inlawrev-4065	1108	47	the	the	DET
inlawrev-4065	1108	48	depth	depth	NOUN
inlawrev-4065	1108	49	factor	factor	NOUN
inlawrev-4065	1108	50	of	of	ADP
inlawrev-4065	1108	51	a	a	DET
inlawrev-4065	1108	52	rear	rear	ADJ
inlawrev-4065	1108	53	lot	lot	NOUN
inlawrev-4065	1108	54	should	should	AUX
inlawrev-4065	1108	55	be	be	AUX
inlawrev-4065	1108	56	determined	determine	VERB
inlawrev-4065	1108	57	.	.	PUNCT
inlawrev-4065	1109	1	''^^"^	''^^"^	NOUN
inlawrev-4065	1109	2	specifically	specifically	ADV
inlawrev-4065	1109	3	,	,	PUNCT
inlawrev-4065	1109	4	elliott	elliott	PROPN
inlawrev-4065	1109	5	argued	argue	VERB
inlawrev-4065	1109	6	that	that	SCONJ
inlawrev-4065	1109	7	the	the	DET
inlawrev-4065	1109	8	assessor	assessor	NOUN
inlawrev-4065	1109	9	had	have	AUX
inlawrev-4065	1109	10	misapplied	misapply	VERB
inlawrev-4065	1109	11	the	the	DET
inlawrev-4065	1109	12	first	first	ADJ
inlawrev-4065	1109	13	step	step	NOUN
inlawrev-4065	1109	14	in	in	ADP
inlawrev-4065	1109	15	this	this	DET
inlawrev-4065	1109	16	492	492	NUM
inlawrev-4065	1109	17	.	.	PUNCT
inlawrev-4065	1110	1	mat*2	mat*2	NOUN
inlawrev-4065	1110	2	.	.	PUNCT
inlawrev-4065	1111	1	493	493	NUM
inlawrev-4065	1111	2	.	.	PUNCT
inlawrev-4065	1112	1	i	i	PRON
inlawrev-4065	1112	2	d.	d.	PROPN
inlawrev-4065	1112	3	494	494	NUM
inlawrev-4065	1112	4	.	.	PUNCT
inlawrev-4065	1113	1	i	i	PRON
inlawrev-4065	1113	2	d.	d.	PROPN
inlawrev-4065	1113	3	495	495	NUM
inlawrev-4065	1113	4	.	.	PUNCT
inlawrev-4065	1114	1	i	i	PRON
inlawrev-4065	1114	2	d	d	PROPN
inlawrev-4065	1114	3	496	496	NUM
inlawrev-4065	1114	4	.	.	PUNCT
inlawrev-4065	1115	1	i	i	PRON
inlawrev-4065	1115	2	d.	d.	PROPN
inlawrev-4065	1115	3	497	497	NUM
inlawrev-4065	1115	4	.	.	PUNCT
inlawrev-4065	1116	1	i	i	PRON
inlawrev-4065	1116	2	d	d	PROPN
inlawrev-4065	1116	3	498	498	NUM
inlawrev-4065	1116	4	.	.	PUNCT
inlawrev-4065	1117	1	no	no	INTJ
inlawrev-4065	1117	2	.	.	NOUN
inlawrev-4065	1117	3	49t10	49t10	NUM
inlawrev-4065	1117	4	-	-	PUNCT
inlawrev-4065	1117	5	0812	0812	NUM
inlawrev-4065	1117	6	-	-	PUNCT
inlawrev-4065	1117	7	ta-69	ta-69	NOUN
inlawrev-4065	1117	8	,	,	PUNCT
inlawrev-4065	1117	9	2009	2009	NUM
inlawrev-4065	1117	10	wl	wl	NOUN
inlawrev-4065	1117	11	4981025	4981025	NUM
inlawrev-4065	1117	12	(	(	PUNCT
inlawrev-4065	1117	13	ind	ind	NOUN
inlawrev-4065	1117	14	.	.	PUNCT
inlawrev-4065	1118	1	t.c	t.c	PROPN
inlawrev-4065	1118	2	.	.	PUNCT
inlawrev-4065	1118	3	dec	dec	PROPN
inlawrev-4065	1118	4	.	.	PROPN
inlawrev-4065	1118	5	23	23	NUM
inlawrev-4065	1118	6	,	,	PUNCT
inlawrev-4065	1118	7	2009	2009	NUM
inlawrev-4065	1118	8	)	)	PUNCT
inlawrev-4065	1118	9	.	.	PUNCT
inlawrev-4065	1119	1	499	499	NUM
inlawrev-4065	1119	2	.	.	PUNCT
inlawrev-4065	1120	1	/j	/j	NOUN
inlawrev-4065	1120	2	.	.	PUNCT
inlawrev-4065	1121	1	at*l	at*l	PROPN
inlawrev-4065	1121	2	.	.	PUNCT
inlawrev-4065	1122	1	500	500	NUM
inlawrev-4065	1122	2	.	.	PUNCT
inlawrev-4065	1123	1	i	i	PRON
inlawrev-4065	1123	2	d.	d.	PROPN
inlawrev-4065	1123	3	501	501	NUM
inlawrev-4065	1123	4	.	.	PUNCT
inlawrev-4065	1124	1	mat*2	mat*2	PROPN
inlawrev-4065	1124	2	.	.	PUNCT
inlawrev-4065	1125	1	502	502	NUM
inlawrev-4065	1125	2	.	.	PUNCT
inlawrev-4065	1126	1	i	i	PRON
inlawrev-4065	1126	2	d.	d.	PROPN
inlawrev-4065	1126	3	503	503	NUM
inlawrev-4065	1126	4	.	.	PUNCT
inlawrev-4065	1127	1	i	i	PRON
inlawrev-4065	1127	2	d.	d.	PROPN
inlawrev-4065	1127	3	504	504	NUM
inlawrev-4065	1127	4	.	.	PUNCT
inlawrev-4065	1128	1	i	i	PRON
inlawrev-4065	1128	2	d.	d.	PROPN
inlawrev-4065	1128	3	(	(	PUNCT
inlawrev-4065	1128	4	citation	citation	NOUN
inlawrev-4065	1128	5	omitted	omit	VERB
inlawrev-4065	1128	6	)	)	PUNCT
inlawrev-4065	1128	7	.	.	PUNCT
inlawrev-4065	1129	1	2010	2010	NUM
inlawrev-4065	1129	2	]	]	PUNCT
inlawrev-4065	1129	3	taxation	taxation	NOUN
inlawrev-4065	1129	4	1043	1043	NUM
inlawrev-4065	1129	5	formula	formula	NOUN
inlawrev-4065	1129	6	regarding	regard	VERB
inlawrev-4065	1129	7	the	the	DET
inlawrev-4065	1129	8	overall	overall	ADJ
inlawrev-4065	1129	9	depth	depth	NOUN
inlawrev-4065	1129	10	ofthe	ofthe	NOUN
inlawrev-4065	1129	11	rear	rear	ADJ
inlawrev-4065	1129	12	lot	lot	NOUN
inlawrev-4065	1129	13	.	.	PUNCT
inlawrev-4065	1130	1	"	"	PUNCT
inlawrev-4065	1130	2	elliott	elliott	PROPN
inlawrev-4065	1130	3	assert[ed	assert[ed	PROPN
inlawrev-4065	1130	4	]	]	PUNCT
inlawrev-4065	1130	5	that	that	SCONJ
inlawrev-4065	1130	6	the	the	DET
inlawrev-4065	1130	7	use	use	NOUN
inlawrev-4065	1130	8	ofthe	ofthe	NOUN
inlawrev-4065	1130	9	word	word	NOUN
inlawrev-4065	1130	10	'	'	PUNCT
inlawrev-4065	1130	11	overall	overall	ADJ
inlawrev-4065	1130	12	'	'	PUNCT
inlawrev-4065	1130	13	signaled	signal	VERB
inlawrev-4065	1130	14	]	]	PUNCT
inlawrev-4065	1130	15	that	that	SCONJ
inlawrev-4065	1130	16	the	the	DET
inlawrev-4065	1130	17	effective	effective	ADJ
inlawrev-4065	1130	18	depths	depth	NOUN
inlawrev-4065	1130	19	ofboth	ofboth	VERB
inlawrev-4065	1130	20	the	the	DET
inlawrev-4065	1130	21	front	front	NOUN
inlawrev-4065	1130	22	and	and	CCONJ
inlawrev-4065	1130	23	rear	rear	ADJ
inlawrev-4065	1130	24	lots	lot	NOUN
inlawrev-4065	1130	25	must	must	AUX
inlawrev-4065	1130	26	be	be	AUX
inlawrev-4065	1130	27	added	add	VERB
inlawrev-4065	1130	28	together	together	ADV
inlawrev-4065	1130	29	in	in	ADP
inlawrev-4065	1130	30	order	order	NOUN
inlawrev-4065	1130	31	to	to	PART
inlawrev-4065	1130	32	ascertain	ascertain	VERB
inlawrev-4065	1130	33	the	the	DET
inlawrev-4065	1130	34	overall	overall	ADJ
inlawrev-4065	1130	35	depth	depth	NOUN
inlawrev-4065	1130	36	ofthe	ofthe	NOUN
inlawrev-4065	1130	37	rear	rear	ADJ
inlawrev-4065	1130	38	lot	lot	NOUN
inlawrev-4065	1130	39	,	,	PUNCT
inlawrev-4065	1130	40	"	"	PUNCT
inlawrev-4065	1130	41	and	and	CCONJ
inlawrev-4065	1130	42	therefore	therefore	ADV
inlawrev-4065	1130	43	the	the	DET
inlawrev-4065	1130	44	effective	effective	ADJ
inlawrev-4065	1130	45	depth	depth	NOUN
inlawrev-4065	1130	46	of	of	ADP
inlawrev-4065	1130	47	parcel	parcel	NOUN
inlawrev-4065	1130	48	13	13	NUM
inlawrev-4065	1130	49	was	be	AUX
inlawrev-4065	1130	50	345	345	NUM
inlawrev-4065	1130	51	feet.^^^	feet.^^^	PROPN
inlawrev-4065	1130	52	elliott	elliott	PROPN
inlawrev-4065	1130	53	used	use	VERB
inlawrev-4065	1130	54	this	this	DET
inlawrev-4065	1130	55	figure	figure	NOUN
inlawrev-4065	1130	56	when	when	SCONJ
inlawrev-4065	1130	57	applying	apply	VERB
inlawrev-4065	1130	58	the	the	DET
inlawrev-4065	1130	59	seven	seven	NUM
inlawrev-4065	1130	60	-	-	PUNCT
inlawrev-4065	1130	61	step	step	NOUN
inlawrev-4065	1130	62	formula	formula	NOUN
inlawrev-4065	1130	63	to	to	PART
inlawrev-4065	1130	64	determine	determine	VERB
inlawrev-4065	1130	65	his	his	PRON
inlawrev-4065	1130	66	proposed	propose	VERB
inlawrev-4065	1130	67	assessed	assessed	ADJ
inlawrev-4065	1130	68	value	value	NOUN
inlawrev-4065	1130	69	.	.	PUNCT
inlawrev-4065	1131	1	conversely	conversely	ADV
inlawrev-4065	1131	2	,	,	PUNCT
inlawrev-4065	1131	3	the	the	DET
inlawrev-4065	1131	4	assessor	assessor	NOUN
inlawrev-4065	1131	5	argued	argue	VERB
inlawrev-4065	1131	6	that	that	SCONJ
inlawrev-4065	1131	7	the	the	DET
inlawrev-4065	1131	8	formula	formula	NOUN
inlawrev-4065	1131	9	proposed	propose	VERB
inlawrev-4065	1131	10	by	by	ADP
inlawrev-4065	1131	11	the	the	DET
inlawrev-4065	1131	12	guidelines	guideline	NOUN
inlawrev-4065	1131	13	did	do	AUX
inlawrev-4065	1131	14	not	not	PART
inlawrev-4065	1131	15	require	require	VERB
inlawrev-4065	1131	16	the	the	DET
inlawrev-4065	1131	17	summation	summation	NOUN
inlawrev-4065	1131	18	of	of	ADP
inlawrev-4065	1131	19	both	both	DET
inlawrev-4065	1131	20	lots	lot	NOUN
inlawrev-4065	1131	21	,	,	PUNCT
inlawrev-4065	1131	22	and	and	CCONJ
inlawrev-4065	1131	23	that	that	SCONJ
inlawrev-4065	1131	24	any	any	DET
inlawrev-4065	1131	25	differences	difference	NOUN
inlawrev-4065	1131	26	between	between	ADP
inlawrev-4065	1131	27	the	the	DET
inlawrev-4065	1131	28	assessor	assessor	NOUN
inlawrev-4065	1131	29	's	's	PART
inlawrev-4065	1131	30	figures	figure	NOUN
inlawrev-4065	1131	31	and	and	CCONJ
inlawrev-4065	1131	32	elliott	elliott	PROPN
inlawrev-4065	1131	33	's	's	PART
inlawrev-4065	1131	34	was	be	AUX
inlawrev-4065	1131	35	simply	simply	ADV
inlawrev-4065	1131	36	the	the	DET
inlawrev-4065	1131	37	result	result	NOUN
inlawrev-4065	1131	38	of	of	ADP
inlawrev-4065	1131	39	a	a	DET
inlawrev-4065	1131	40	"	"	PUNCT
inlawrev-4065	1131	41	mathematical	mathematical	ADJ
inlawrev-4065	1131	42	error	error	NOUN
inlawrev-4065	1131	43	and	and	CCONJ
inlawrev-4065	1131	44	a	a	DET
inlawrev-4065	1131	45	misunderstanding	misunderstanding	NOUN
inlawrev-4065	1131	46	ofthe	ofthe	NOUN
inlawrev-4065	1131	47	formula	formula	NOUN
inlawrev-4065	1131	48	.	.	PUNCT
inlawrev-4065	1131	49	"^^^	"^^^	PUNCT
inlawrev-4065	1132	1	the	the	DET
inlawrev-4065	1132	2	court	court	NOUN
inlawrev-4065	1132	3	found	find	VERB
inlawrev-4065	1132	4	that	that	SCONJ
inlawrev-4065	1132	5	elliott	elliott	PROPN
inlawrev-4065	1132	6	's	's	PART
inlawrev-4065	1132	7	claim	claim	NOUN
inlawrev-4065	1132	8	presented	present	VERB
inlawrev-4065	1132	9	"	"	PUNCT
inlawrev-4065	1132	10	an	an	DET
inlawrev-4065	1132	11	issue	issue	NOUN
inlawrev-4065	1132	12	ofregulatory	ofregulatory	ADJ
inlawrev-4065	1132	13	construction	construction	NOUN
inlawrev-4065	1132	14	:	:	PUNCT
inlawrev-4065	1132	15	.	.	PUNCT
inlawrev-4065	1132	16	.	.	PUNCT
inlawrev-4065	1133	1	.	.	PUNCT
inlawrev-4065	1134	1	regarding	regard	VERB
inlawrev-4065	1134	2	the	the	DET
inlawrev-4065	1134	3	meaning	meaning	NOUN
inlawrev-4065	1134	4	of	of	ADP
inlawrev-4065	1134	5	the	the	DET
inlawrev-4065	1134	6	word	word	NOUN
inlawrev-4065	1134	7	'	'	PUNCT
inlawrev-4065	1134	8	overall	overall	NOUN
inlawrev-4065	1134	9	'	'	PUNCT
inlawrev-4065	1134	10	within	within	ADP
inlawrev-4065	1134	11	the	the	DET
inlawrev-4065	1134	12	context	context	NOUN
inlawrev-4065	1134	13	of	of	ADP
inlawrev-4065	1134	14	the	the	DET
inlawrev-4065	1134	15	guidelines	guideline	NOUN
inlawrev-4065	1134	16	'	'	PART
inlawrev-4065	1134	17	formula	formula	NOUN
inlawrev-4065	1134	18	.	.	PUNCT
inlawrev-4065	1134	19	"^^^	"^^^	PUNCT
inlawrev-4065	1135	1	specifically	specifically	ADV
inlawrev-4065	1135	2	,	,	PUNCT
inlawrev-4065	1135	3	the	the	DET
inlawrev-4065	1135	4	court	court	NOUN
inlawrev-4065	1135	5	held	hold	VERB
inlawrev-4065	1135	6	that	that	SCONJ
inlawrev-4065	1135	7	the	the	DET
inlawrev-4065	1135	8	"	"	PUNCT
inlawrev-4065	1135	9	practical	practical	ADJ
inlawrev-4065	1135	10	effect	effect	NOUN
inlawrev-4065	1135	11	of	of	ADP
inlawrev-4065	1135	12	the	the	DET
inlawrev-4065	1135	13	assessor	assessor	NOUN
inlawrev-4065	1135	14	's	's	PART
inlawrev-4065	1135	15	application	application	NOUN
inlawrev-4065	1135	16	ofthe	ofthe	NOUN
inlawrev-4065	1135	17	formula	formula	NOUN
inlawrev-4065	1135	18	produc[ed	produc[ed	PROPN
inlawrev-4065	1135	19	]	]	PUNCT
inlawrev-4065	1135	20	an	an	DET
inlawrev-4065	1135	21	unjust	unjust	ADJ
inlawrev-4065	1135	22	and	and	CCONJ
inlawrev-4065	1135	23	absurd	absurd	ADJ
inlawrev-4065	1135	24	result	result	NOUN
inlawrev-4065	1135	25	.	.	PUNCT
inlawrev-4065	1135	26	"^^^	"^^^	PUNCT
inlawrev-4065	1136	1	the	the	DET
inlawrev-4065	1136	2	court	court	NOUN
inlawrev-4065	1136	3	further	far	ADV
inlawrev-4065	1136	4	held	hold	VERB
inlawrev-4065	1136	5	that	that	SCONJ
inlawrev-4065	1136	6	elliott	elliott	PROPN
inlawrev-4065	1136	7	's	's	PART
inlawrev-4065	1136	8	interpretation	interpretation	NOUN
inlawrev-4065	1136	9	and	and	CCONJ
inlawrev-4065	1136	10	application	application	NOUN
inlawrev-4065	1137	1	ofthe	ofthe	NOUN
inlawrev-4065	1137	2	formula	formula	NOUN
inlawrev-4065	1137	3	mirrored	mirror	VERB
inlawrev-4065	1137	4	the	the	DET
inlawrev-4065	1137	5	assessment	assessment	NOUN
inlawrev-4065	1137	6	data	datum	NOUN
inlawrev-4065	1137	7	in	in	ADP
inlawrev-4065	1137	8	both	both	CCONJ
inlawrev-4065	1137	9	the	the	DET
inlawrev-4065	1137	10	depth	depth	NOUN
inlawrev-4065	1137	11	factors	factor	NOUN
inlawrev-4065	1137	12	and	and	CCONJ
inlawrev-4065	1137	13	assessed	assessed	ADJ
inlawrev-4065	1137	14	values	value	NOUN
inlawrev-4065	1137	15	.	.	PUNCT
inlawrev-4065	1138	1	^^^	^^^	PUNCT
inlawrev-4065	1138	2	based	base	VERB
inlawrev-4065	1138	3	on	on	ADP
inlawrev-4065	1138	4	these	these	DET
inlawrev-4065	1138	5	findings	finding	NOUN
inlawrev-4065	1138	6	,	,	PUNCT
inlawrev-4065	1138	7	the	the	DET
inlawrev-4065	1138	8	court	court	NOUN
inlawrev-4065	1138	9	held	hold	VERB
inlawrev-4065	1138	10	that	that	SCONJ
inlawrev-4065	1138	11	elliott	elliott	PROPN
inlawrev-4065	1138	12	had	have	VERB
inlawrev-4065	1138	13	prima	prima	PROPN
inlawrev-4065	1138	14	facie	facie	NOUN
inlawrev-4065	1138	15	demonstrated	demonstrate	VERB
inlawrev-4065	1138	16	that	that	SCONJ
inlawrev-4065	1138	17	the	the	DET
inlawrev-4065	1138	18	assessment	assessment	NOUN
inlawrev-4065	1138	19	of	of	ADP
inlawrev-4065	1138	20	parcel	parcel	NOUN
inlawrev-4065	1138	21	13	13	NUM
inlawrev-4065	1138	22	was	be	AUX
inlawrev-4065	1138	23	incorrect	incorrect	ADJ
inlawrev-4065	1138	24	and	and	CCONJ
inlawrev-4065	1138	25	the	the	DET
inlawrev-4065	1138	26	case	case	NOUN
inlawrev-4065	1138	27	was	be	AUX
inlawrev-4065	1138	28	remanded	remand	VERB
inlawrev-4065	1138	29	to	to	ADP
inlawrev-4065	1138	30	the	the	DET
inlawrev-4065	1138	31	ibtr	ibtr	NOUN
inlawrev-4065	1138	32	to	to	PART
inlawrev-4065	1138	33	take	take	VERB
inlawrev-4065	1138	34	actions	action	NOUN
inlawrev-4065	1138	35	consistent	consistent	ADJ
inlawrev-4065	1138	36	with	with	ADP
inlawrev-4065	1138	37	the	the	DET
inlawrev-4065	1138	38	court	court	NOUN
inlawrev-4065	1138	39	's	's	PART
inlawrev-4065	1138	40	opinion.^^^	opinion.^^^	PROPN
inlawrev-4065	1138	41	b.	b.	PROPN
inlawrev-4065	1138	42	sales	sale	NOUN
inlawrev-4065	1138	43	and	and	CCONJ
inlawrev-4065	1138	44	use	use	VERB
inlawrev-4065	1138	45	tax	tax	NOUN
inlawrev-4065	1138	46	1	1	NUM
inlawrev-4065	1138	47	.	.	PUNCT
inlawrev-4065	1138	48	belterra	belterra	PROPN
inlawrev-4065	1138	49	resort	resort	PROPN
inlawrev-4065	1138	50	indiana	indiana	PROPN
inlawrev-4065	1138	51	,	,	PUNCT
inlawrev-4065	1138	52	llc	llc	PROPN
inlawrev-4065	1138	53	v.	v.	PROPN
inlawrev-4065	1138	54	indiana	indiana	PROPN
inlawrev-4065	1138	55	department	department	PROPN
inlawrev-4065	1138	56	of	of	ADP
inlawrev-4065	1138	57	state	state	PROPN
inlawrev-4065	1138	58	revenue.^"—belterra	revenue.^"—belterra	PROPN
inlawrev-4065	1138	59	resort	resort	PROPN
inlawrev-4065	1138	60	indiana	indiana	PROPN
inlawrev-4065	1138	61	,	,	PUNCT
inlawrev-4065	1138	62	llc	llc	PROPN
inlawrev-4065	1138	63	appealed	appeal	VERB
inlawrev-4065	1138	64	the	the	DET
inlawrev-4065	1138	65	department	department	NOUN
inlawrev-4065	1138	66	proposed	propose	VERB
inlawrev-4065	1138	67	use	use	VERB
inlawrev-4065	1138	68	tax	tax	NOUN
inlawrev-4065	1138	69	assessment	assessment	NOUN
inlawrev-4065	1138	70	.	.	PUNCT
inlawrev-4065	1139	1	belterra	belterra	NOUN
inlawrev-4065	1139	2	,	,	PUNCT
inlawrev-4065	1139	3	a	a	DET
inlawrev-4065	1139	4	nevada	nevada	PROPN
inlawrev-4065	1139	5	corporation	corporation	NOUN
inlawrev-4065	1139	6	,	,	PUNCT
inlawrev-4065	1139	7	owned	own	VERB
inlawrev-4065	1139	8	and	and	CCONJ
inlawrev-4065	1139	9	operated	operate	VERB
inlawrev-4065	1139	10	the	the	DET
inlawrev-4065	1139	11	belterra	belterra	NOUN
inlawrev-4065	1139	12	casino	casino	NOUN
inlawrev-4065	1139	13	resort	resort	NOUN
inlawrev-4065	1139	14	in	in	ADP
inlawrev-4065	1139	15	switzerland	switzerland	PROPN
inlawrev-4065	1139	16	county	county	PROPN
inlawrev-4065	1139	17	,	,	PUNCT
inlawrev-4065	1139	18	indiana	indiana	PROPN
inlawrev-4065	1139	19	.	.	PUNCT
inlawrev-4065	1140	1	in	in	ADP
inlawrev-4065	1140	2	september	september	PROPN
inlawrev-4065	1140	3	1999	1999	NUM
inlawrev-4065	1140	4	,	,	PUNCT
inlawrev-4065	1140	5	pinnacle	pinnacle	PROPN
inlawrev-4065	1140	6	entertainment	entertainment	PROPN
inlawrev-4065	1140	7	,	,	PUNCT
inlawrev-4065	1140	8	inc	inc	PROPN
inlawrev-4065	1140	9	.	.	PROPN
inlawrev-4065	1140	10	,	,	PUNCT
inlawrev-4065	1140	11	parent	parent	NOUN
inlawrev-4065	1140	12	of	of	ADP
inlawrev-4065	1140	13	beltena	beltena	PROPN
inlawrev-4065	1140	14	,	,	PUNCT
inlawrev-4065	1140	15	contracted	contract	VERB
inlawrev-4065	1140	16	with	with	ADP
inlawrev-4065	1140	17	alabama	alabama	PROPN
inlawrev-4065	1140	18	shipyard	shipyard	PROPN
inlawrev-4065	1140	19	,	,	PUNCT
inlawrev-4065	1140	20	inc	inc	PROPN
inlawrev-4065	1140	21	.	.	PROPN
inlawrev-4065	1140	22	to	to	PART
inlawrev-4065	1140	23	construct	construct	VERB
inlawrev-4065	1140	24	the	the	DET
inlawrev-4065	1140	25	riverboat	riverboat	NOUN
inlawrev-4065	1140	26	casino.^^^	casino.^^^	VERB
inlawrev-4065	1140	27	approximately	approximately	ADV
inlawrev-4065	1140	28	a	a	DET
inlawrev-4065	1140	29	year	year	NOUN
inlawrev-4065	1140	30	later	later	ADV
inlawrev-4065	1140	31	,	,	PUNCT
inlawrev-4065	1140	32	title	title	NOUN
inlawrev-4065	1140	33	to	to	ADP
inlawrev-4065	1140	34	and	and	CCONJ
inlawrev-4065	1140	35	possession	possession	NOUN
inlawrev-4065	1140	36	of	of	ADP
inlawrev-4065	1140	37	the	the	DET
inlawrev-4065	1140	38	riverboat	riverboat	NOUN
inlawrev-4065	1140	39	casino	casino	NOUN
inlawrev-4065	1140	40	was	be	AUX
inlawrev-4065	1140	41	conveyed	convey	VERB
inlawrev-4065	1140	42	to	to	PART
inlawrev-4065	1140	43	pinnacle	pinnacle	PROPN
inlawrev-4065	1140	44	at	at	ADP
inlawrev-4065	1140	45	alabama	alabama	PROPN
inlawrev-4065	1140	46	shipyard	shipyard	PROPN
inlawrev-4065	1140	47	's	's	PART
inlawrev-4065	1140	48	dock	dock	NOUN
inlawrev-4065	1140	49	in	in	ADP
inlawrev-4065	1140	50	mobile	mobile	NOUN
inlawrev-4065	1140	51	,	,	PUNCT
inlawrev-4065	1140	52	alabama	alabama	PROPN
inlawrev-4065	1140	53	.	.	PUNCT
inlawrev-4065	1141	1	pinnacle	pinnacle	PROPN
inlawrev-4065	1141	2	paid	pay	VERB
inlawrev-4065	1141	3	no	no	DET
inlawrev-4065	1141	4	alabama	alabama	PROPN
inlawrev-4065	1141	5	sales	sale	NOUN
inlawrev-4065	1141	6	tax	tax	NOUN
inlawrev-4065	1141	7	on	on	ADP
inlawrev-4065	1141	8	this	this	DET
inlawrev-4065	1141	9	transaction	transaction	NOUN
inlawrev-4065	1141	10	.	.	PUNCT
inlawrev-4065	1142	1	on	on	ADP
inlawrev-4065	1142	2	july	july	PROPN
inlawrev-4065	1142	3	25	25	NUM
inlawrev-4065	1142	4	,	,	PUNCT
inlawrev-4065	1142	5	2000	2000	NUM
inlawrev-4065	1142	6	,	,	PUNCT
inlawrev-4065	1142	7	the	the	DET
inlawrev-4065	1142	8	title	title	NOUN
inlawrev-4065	1142	9	to	to	ADP
inlawrev-4065	1142	10	the	the	DET
inlawrev-4065	1142	11	riverboat	riverboat	NOUN
inlawrev-4065	1142	12	casino	casino	NOUN
inlawrev-4065	1142	13	was	be	AUX
inlawrev-4065	1142	14	transferred	transfer	VERB
inlawrev-4065	1142	15	to	to	PART
inlawrev-4065	1142	16	belterra	belterra	VERB
inlawrev-4065	1142	17	while	while	SCONJ
inlawrev-4065	1142	18	the	the	DET
inlawrev-4065	1142	19	boat	boat	NOUN
inlawrev-4065	1142	20	was	be	AUX
inlawrev-4065	1142	21	in	in	ADP
inlawrev-4065	1142	22	international	international	ADJ
inlawrev-4065	1142	23	waters	water	NOUN
inlawrev-4065	1142	24	.	.	PUNCT
inlawrev-4065	1143	1	in	in	ADP
inlawrev-4065	1143	2	the	the	DET
inlawrev-4065	1143	3	written	write	VERB
inlawrev-4065	1143	4	consent	consent	NOUN
inlawrev-4065	1143	5	to	to	PART
inlawrev-4065	1143	6	transfer	transfer	VERB
inlawrev-4065	1143	7	the	the	DET
inlawrev-4065	1143	8	[	[	X
inlawrev-4065	1143	9	boat	boat	NOUN
inlawrev-4065	1143	10	]	]	PUNCT
inlawrev-4065	1143	11	,	,	PUNCT
inlawrev-4065	1143	12	"	"	PUNCT
inlawrev-4065	1143	13	pinnacle	pinnacle	PROPN
inlawrev-4065	1143	14	's	's	PART
inlawrev-4065	1143	15	board	board	NOUN
inlawrev-4065	1143	16	of	of	ADP
inlawrev-4065	1143	17	directors	director	NOUN
inlawrev-4065	1143	18	provided	provide	VERB
inlawrev-4065	1143	19	that	that	SCONJ
inlawrev-4065	1143	20	the	the	DET
inlawrev-4065	1143	21	transfer	transfer	NOUN
inlawrev-4065	1143	22	of	of	ADP
inlawrev-4065	1143	23	the	the	DET
inlawrev-4065	1143	24	boat	boat	NOUN
inlawrev-4065	1143	25	was	be	AUX
inlawrev-4065	1143	26	a	a	DET
inlawrev-4065	1143	27	capital	capital	NOUN
inlawrev-4065	1143	28	contribution	contribution	NOUN
inlawrev-4065	1143	29	for	for	ADP
inlawrev-4065	1143	30	which	which	PRON
inlawrev-4065	1143	31	no	no	DET
inlawrev-4065	1143	32	consideration	consideration	NOUN
inlawrev-4065	1143	33	was	be	AUX
inlawrev-4065	1143	34	received	receive	VERB
inlawrev-4065	1143	35	.	.	PUNCT
inlawrev-4065	1144	1	"^'^	"^'^	PROPN
inlawrev-4065	1145	1	at	at	ADP
inlawrev-4065	1145	2	the	the	DET
inlawrev-4065	1145	3	time	time	NOUN
inlawrev-4065	1145	4	ofthe	ofthe	NOUN
inlawrev-4065	1145	5	transfer	transfer	NOUN
inlawrev-4065	1145	6	.	.	PUNCT
inlawrev-4065	1146	1	pinnacle	pinnacle	PROPN
inlawrev-4065	1146	2	owned	own	VERB
inlawrev-4065	1146	3	a	a	DET
inlawrev-4065	1146	4	ninety	ninety	NUM
inlawrev-4065	1146	5	-	-	PUNCT
inlawrev-4065	1146	6	seven	seven	NUM
inlawrev-4065	1146	7	percent	percent	NOUN
inlawrev-4065	1146	8	interest	interest	NOUN
inlawrev-4065	1146	9	in	in	ADP
inlawrev-4065	1146	10	belterra	belterra	NOUN
inlawrev-4065	1146	11	and	and	CCONJ
inlawrev-4065	1146	12	after	after	SCONJ
inlawrev-4065	1146	13	belterra	belterra	NOUN
inlawrev-4065	1146	14	began	begin	VERB
inlawrev-4065	1146	15	operations	operation	NOUN
inlawrev-4065	1146	16	.	.	PUNCT
inlawrev-4065	1147	1	pinnacle	pinnacle	PROPN
inlawrev-4065	1147	2	acquired	acquire	VERB
inlawrev-4065	1147	3	the	the	DET
inlawrev-4065	1147	4	505	505	NUM
inlawrev-4065	1147	5	.	.	PUNCT
inlawrev-4065	1148	1	i	i	PRON
inlawrev-4065	1148	2	d.	d.	PROPN
inlawrev-4065	1148	3	506	506	NUM
inlawrev-4065	1148	4	.	.	PUNCT
inlawrev-4065	1149	1	i	i	PRON
inlawrev-4065	1149	2	d.	d.	VERB
inlawrev-4065	1149	3	at	at	ADP
inlawrev-4065	1149	4	*	*	PROPN
inlawrev-4065	1149	5	3	3	NUM
inlawrev-4065	1149	6	.	.	NOUN
inlawrev-4065	1149	7	507	507	NUM
inlawrev-4065	1149	8	.	.	PUNCT
inlawrev-4065	1150	1	i	i	PRON
inlawrev-4065	1150	2	d	d	PROPN
inlawrev-4065	1150	3	508	508	NUM
inlawrev-4065	1150	4	.	.	PUNCT
inlawrev-4065	1151	1	i	i	PRON
inlawrev-4065	1151	2	d	d	PROPN
inlawrev-4065	1151	3	509	509	NUM
inlawrev-4065	1151	4	.	.	PUNCT
inlawrev-4065	1152	1	mat*4	mat*4	PROPN
inlawrev-4065	1152	2	.	.	PUNCT
inlawrev-4065	1153	1	510	510	NUM
inlawrev-4065	1153	2	.	.	PUNCT
inlawrev-4065	1154	1	i	i	PRON
inlawrev-4065	1154	2	d	d	PROPN
inlawrev-4065	1154	3	at	at	ADP
inlawrev-4065	1154	4	*	*	NUM
inlawrev-4065	1154	5	4	4	NUM
inlawrev-4065	1154	6	-	-	SYM
inlawrev-4065	1154	7	5	5	NUM
inlawrev-4065	1154	8	.	.	NOUN
inlawrev-4065	1154	9	511	511	NUM
inlawrev-4065	1154	10	.	.	X
inlawrev-4065	1154	11	900	900	NUM
inlawrev-4065	1154	12	n.e.2d	n.e.2d	NOUN
inlawrev-4065	1154	13	513	513	NUM
inlawrev-4065	1154	14	(	(	PUNCT
inlawrev-4065	1154	15	ind	ind	NOUN
inlawrev-4065	1154	16	.	.	PUNCT
inlawrev-4065	1155	1	t.c	t.c	PROPN
inlawrev-4065	1155	2	.	.	PROPN
inlawrev-4065	1155	3	2009	2009	NUM
inlawrev-4065	1155	4	)	)	PUNCT
inlawrev-4065	1155	5	512	512	NUM
inlawrev-4065	1155	6	.	.	PUNCT
inlawrev-4065	1155	7	mat	mat	NOUN
inlawrev-4065	1155	8	5	5	NUM
inlawrev-4065	1155	9	14	14	NUM
inlawrev-4065	1155	10	.	.	PUNCT
inlawrev-4065	1156	1	513	513	NUM
inlawrev-4065	1156	2	.	.	PUNCT
inlawrev-4065	1157	1	i	i	PRON
inlawrev-4065	1157	2	d	d	PROPN
inlawrev-4065	1157	3	1	1	NUM
inlawrev-4065	1157	4	044	044	NUM
inlawrev-4065	1157	5	indiana	indiana	PROPN
inlawrev-4065	1157	6	law	law	PROPN
inlawrev-4065	1157	7	review	review	NOUN
inlawrev-4065	1158	1	[	[	X
inlawrev-4065	1158	2	vol	vol	NOUN
inlawrev-4065	1158	3	.	.	PUNCT
inlawrev-4065	1158	4	43	43	NUM
inlawrev-4065	1158	5	:	:	PUNCT
inlawrev-4065	1158	6	999	999	NUM
inlawrev-4065	1158	7	remaining	remain	VERB
inlawrev-4065	1158	8	interest	interest	NOUN
inlawrev-4065	1158	9	in	in	ADP
inlawrev-4065	1158	10	belterra.^'"^	belterra.^'"^	NOUN
inlawrev-4065	1158	11	in	in	ADP
inlawrev-4065	1158	12	2002	2002	NUM
inlawrev-4065	1158	13	,	,	PUNCT
inlawrev-4065	1158	14	the	the	DET
inlawrev-4065	1158	15	department	department	NOUN
inlawrev-4065	1158	16	audited	audit	VERB
inlawrev-4065	1158	17	the	the	DET
inlawrev-4065	1158	18	sales	sale	NOUN
inlawrev-4065	1158	19	and	and	CCONJ
inlawrev-4065	1158	20	use	use	VERB
inlawrev-4065	1158	21	tax	tax	NOUN
inlawrev-4065	1158	22	book	book	NOUN
inlawrev-4065	1158	23	of	of	ADP
inlawrev-4065	1158	24	belterra	belterra	NOUN
inlawrev-4065	1158	25	for	for	ADP
inlawrev-4065	1158	26	2000	2000	NUM
inlawrev-4065	1158	27	tax	tax	NOUN
inlawrev-4065	1158	28	year	year	NOUN
inlawrev-4065	1158	29	and	and	CCONJ
inlawrev-4065	1158	30	issued	issue	VERB
inlawrev-4065	1158	31	a	a	DET
inlawrev-4065	1158	32	proposed	propose	VERB
inlawrev-4065	1158	33	use	use	NOUN
inlawrev-4065	1158	34	tax	tax	NOUN
inlawrev-4065	1158	35	assessment	assessment	NOUN
inlawrev-4065	1158	36	against	against	ADP
inlawrev-4065	1158	37	belterra	belterra	NOUN
inlawrev-4065	1158	38	on	on	ADP
inlawrev-4065	1158	39	its	its	PRON
inlawrev-4065	1158	40	acquisition	acquisition	NOUN
inlawrev-4065	1158	41	of	of	ADP
inlawrev-4065	1158	42	the	the	DET
inlawrev-4065	1158	43	riverboat	riverboat	NOUN
inlawrev-4065	1158	44	casino	casino	PROPN
inlawrev-4065	1158	45	.	.	PUNCT
inlawrev-4065	1159	1	belterra	belterra	PROPN
inlawrev-4065	1159	2	timely	timely	ADV
inlawrev-4065	1159	3	protested	protest	VERB
inlawrev-4065	1159	4	the	the	DET
inlawrev-4065	1159	5	proposed	proposed	ADJ
inlawrev-4065	1159	6	assessment	assessment	NOUN
inlawrev-4065	1159	7	,	,	PUNCT
inlawrev-4065	1159	8	and	and	CCONJ
inlawrev-4065	1159	9	such	such	ADJ
inlawrev-4065	1159	10	protest	protest	NOUN
inlawrev-4065	1159	11	was	be	AUX
inlawrev-4065	1159	12	denied	deny	VERB
inlawrev-4065	1159	13	after	after	ADP
inlawrev-4065	1159	14	a	a	DET
inlawrev-4065	1159	15	proper	proper	ADJ
inlawrev-4065	1159	16	hearing.^	hearing.^	NOUN
inlawrev-4065	1159	17	^^	^^	PUNCT
inlawrev-4065	1159	18	belterra	belterra	NOUN
inlawrev-4065	1159	19	timely	timely	ADV
inlawrev-4065	1159	20	filed	file	VERB
inlawrev-4065	1159	21	an	an	DET
inlawrev-4065	1159	22	appeal	appeal	NOUN
inlawrev-4065	1159	23	with	with	ADP
inlawrev-4065	1159	24	the	the	DET
inlawrev-4065	1159	25	tax	tax	NOUN
inlawrev-4065	1159	26	court	court	NOUN
inlawrev-4065	1159	27	arguing	argue	VERB
inlawrev-4065	1159	28	that	that	SCONJ
inlawrev-4065	1159	29	the	the	DET
inlawrev-4065	1159	30	acquisition	acquisition	NOUN
inlawrev-4065	1159	31	of	of	ADP
inlawrev-4065	1159	32	its	its	PRON
inlawrev-4065	1159	33	riverboat	riverboat	NOUN
inlawrev-4065	1159	34	casino	casino	NOUN
inlawrev-4065	1159	35	should	should	AUX
inlawrev-4065	1159	36	not	not	PART
inlawrev-4065	1159	37	be	be	AUX
inlawrev-4065	1159	38	subject	subject	ADJ
inlawrev-4065	1159	39	to	to	ADP
inlawrev-4065	1159	40	use	use	VERB
inlawrev-4065	1159	41	tax	tax	NOUN
inlawrev-4065	1159	42	because	because	SCONJ
inlawrev-4065	1159	43	it	it	PRON
inlawrev-4065	1159	44	had	have	AUX
inlawrev-4065	1159	45	not	not	PART
inlawrev-4065	1159	46	acquired	acquire	VERB
inlawrev-4065	1159	47	the	the	DET
inlawrev-4065	1159	48	boat	boat	NOUN
inlawrev-4065	1159	49	in	in	ADP
inlawrev-4065	1159	50	a	a	DET
inlawrev-4065	1159	51	retail	retail	ADJ
inlawrev-4065	1159	52	transaction	transaction	NOUN
inlawrev-4065	1159	53	.	.	PUNCT
inlawrev-4065	1160	1	the	the	DET
inlawrev-4065	1160	2	parties	party	NOUN
inlawrev-4065	1160	3	filed	file	VERB
inlawrev-4065	1160	4	cross	cross	NOUN
inlawrev-4065	1160	5	motions	motion	NOUN
inlawrev-4065	1160	6	for	for	ADP
inlawrev-4065	1160	7	summary	summary	NOUN
inlawrev-4065	1160	8	judgment	judgment	NOUN
inlawrev-4065	1160	9	requesting	request	VERB
inlawrev-4065	1160	10	relief	relief	NOUN
inlawrev-4065	1160	11	.	.	PUNCT
inlawrev-4065	1161	1	the	the	DET
inlawrev-4065	1161	2	court	court	NOUN
inlawrev-4065	1161	3	noted	note	VERB
inlawrev-4065	1161	4	that	that	SCONJ
inlawrev-4065	1161	5	indiana	indiana	PROPN
inlawrev-4065	1161	6	's	's	PART
inlawrev-4065	1161	7	use	use	NOUN
inlawrev-4065	1161	8	tax	tax	NOUN
inlawrev-4065	1161	9	is	be	AUX
inlawrev-4065	1161	10	"	"	PUNCT
inlawrev-4065	1161	11	imposed	impose	VERB
inlawrev-4065	1161	12	on	on	ADP
inlawrev-4065	1161	13	the	the	DET
inlawrev-4065	1161	14	storage	storage	NOUN
inlawrev-4065	1161	15	,	,	PUNCT
inlawrev-4065	1161	16	use	use	NOUN
inlawrev-4065	1161	17	,	,	PUNCT
inlawrev-4065	1161	18	or	or	CCONJ
inlawrev-4065	1161	19	consumption	consumption	NOUN
inlawrev-4065	1161	20	of	of	ADP
inlawrev-4065	1161	21	tangible	tangible	ADJ
inlawrev-4065	1161	22	personal	personal	ADJ
inlawrev-4065	1161	23	property	property	NOUN
inlawrev-4065	1161	24	that	that	PRON
inlawrev-4065	1161	25	was	be	AUX
inlawrev-4065	1161	26	acquired	acquire	VERB
inlawrev-4065	1161	27	in	in	ADP
inlawrev-4065	1161	28	a	a	DET
inlawrev-4065	1161	29	retail	retail	ADJ
inlawrev-4065	1161	30	transaction	transaction	NOUN
inlawrev-4065	1161	31	regardless	regardless	ADV
inlawrev-4065	1161	32	of	of	ADP
inlawrev-4065	1161	33	the	the	DET
inlawrev-4065	1161	34	location	location	NOUN
inlawrev-4065	1161	35	ofthat	ofthat	PROPN
inlawrev-4065	1161	36	transaction	transaction	NOUN
inlawrev-4065	1161	37	.	.	PUNCT
inlawrev-4065	1162	1	"^^^	"^^^	PUNCT
inlawrev-4065	1163	1	belterra	belterra	NOUN
inlawrev-4065	1163	2	argued	argue	VERB
inlawrev-4065	1163	3	on	on	ADP
inlawrev-4065	1163	4	appeal	appeal	NOUN
inlawrev-4065	1163	5	that	that	SCONJ
inlawrev-4065	1163	6	the	the	DET
inlawrev-4065	1163	7	acquisition	acquisition	NOUN
inlawrev-4065	1163	8	was	be	AUX
inlawrev-4065	1163	9	not	not	PART
inlawrev-4065	1163	10	a	a	DET
inlawrev-4065	1163	11	retail	retail	ADJ
inlawrev-4065	1163	12	transaction	transaction	NOUN
inlawrev-4065	1163	13	because	because	SCONJ
inlawrev-4065	1163	14	the	the	DET
inlawrev-4065	1163	15	riverboat	riverboat	NOUN
inlawrev-4065	1163	16	casino	casino	NOUN
inlawrev-4065	1163	17	was	be	AUX
inlawrev-4065	1163	18	not	not	PART
inlawrev-4065	1163	19	acquired	acquire	VERB
inlawrev-4065	1163	20	for	for	ADP
inlawrev-4065	1163	21	consideration.^'^	consideration.^'^	PROPN
inlawrev-4065	1163	22	but	but	CCONJ
inlawrev-4065	1163	23	the	the	DET
inlawrev-4065	1163	24	department	department	NOUN
inlawrev-4065	1163	25	"	"	PUNCT
inlawrev-4065	1163	26	argue[d	argue[d	PROPN
inlawrev-4065	1163	27	]	]	PUNCT
inlawrev-4065	1163	28	that	that	PRON
inlawrev-4065	1163	29	belterra	belterra	VERB
inlawrev-4065	1163	30	owe[d	owe[d	PROPN
inlawrev-4065	1163	31	]	]	X
inlawrev-4065	1163	32	the	the	DET
inlawrev-4065	1163	33	tax	tax	NOUN
inlawrev-4065	1163	34	because	because	SCONJ
inlawrev-4065	1163	35	the	the	DET
inlawrev-4065	1163	36	[	[	X
inlawrev-4065	1163	37	riverboat	riverboat	NOUN
inlawrev-4065	1163	38	casino	casino	NOUN
inlawrev-4065	1163	39	]	]	PUNCT
inlawrev-4065	1163	40	was	be	AUX
inlawrev-4065	1163	41	acquired	acquire	VERB
inlawrev-4065	1163	42	in	in	ADP
inlawrev-4065	1163	43	a	a	DET
inlawrev-4065	1163	44	retail	retail	ADJ
inlawrev-4065	1163	45	transaction	transaction	NOUN
inlawrev-4065	1163	46	(	(	PUNCT
inlawrev-4065	1163	47	albeit	albeit	SCONJ
inlawrev-4065	1163	48	by	by	ADP
inlawrev-4065	1163	49	someone	someone	PRON
inlawrev-4065	1163	50	other	other	ADJ
inlawrev-4065	1163	51	than	than	ADP
inlawrev-4065	1163	52	belterra	belterra	NOUN
inlawrev-4065	1163	53	)	)	PUNCT
inlawrev-4065	1163	54	,	,	PUNCT
inlawrev-4065	1163	55	no	no	DET
inlawrev-4065	1163	56	sales	sale	NOUN
inlawrev-4065	1163	57	tax	tax	NOUN
inlawrev-4065	1163	58	was	be	AUX
inlawrev-4065	1163	59	paid	pay	VERB
inlawrev-4065	1163	60	on	on	ADP
inlawrev-4065	1163	61	the	the	DET
inlawrev-4065	1163	62	transaction	transaction	NOUN
inlawrev-4065	1163	63	,	,	PUNCT
inlawrev-4065	1163	64	and	and	CCONJ
inlawrev-4065	1163	65	the	the	DET
inlawrev-4065	1163	66	boat	boat	NOUN
inlawrev-4065	1163	67	was	be	AUX
inlawrev-4065	1163	68	subsequently	subsequently	ADV
inlawrev-4065	1163	69	used	use	VERB
inlawrev-4065	1163	70	in	in	ADP
inlawrev-4065	1163	71	indiana	indiana	PROPN
inlawrev-4065	1163	72	.	.	PUNCT
inlawrev-4065	1163	73	"^	"^	PRON
inlawrev-4065	1164	1	'	'	PUNCT
inlawrev-4065	1164	2	^	^	PUNCT
inlawrev-4065	1164	3	in	in	ADP
inlawrev-4065	1164	4	the	the	DET
inlawrev-4065	1164	5	alternative	alternative	NOUN
inlawrev-4065	1164	6	,	,	PUNCT
inlawrev-4065	1164	7	the	the	DET
inlawrev-4065	1164	8	department	department	NOUN
inlawrev-4065	1164	9	argued	argue	VERB
inlawrev-4065	1164	10	that	that	SCONJ
inlawrev-4065	1164	11	the	the	DET
inlawrev-4065	1164	12	transfer	transfer	NOUN
inlawrev-4065	1164	13	of	of	ADP
inlawrev-4065	1164	14	the	the	DET
inlawrev-4065	1164	15	remaining	remain	VERB
inlawrev-4065	1164	16	three	three	NUM
inlawrev-4065	1164	17	percent	percent	NOUN
inlawrev-4065	1164	18	of	of	ADP
inlawrev-4065	1164	19	belterra	belterra	NOUN
inlawrev-4065	1164	20	's	's	PART
inlawrev-4065	1164	21	stock	stock	NOUN
inlawrev-4065	1164	22	to	to	ADP
inlawrev-4065	1164	23	pinnacle	pinnacle	PROPN
inlawrev-4065	1164	24	or	or	CCONJ
inlawrev-4065	1164	25	when	when	SCONJ
inlawrev-4065	1164	26	it	it	PRON
inlawrev-4065	1164	27	agreed	agree	VERB
inlawrev-4065	1164	28	to	to	PART
inlawrev-4065	1164	29	operate	operate	VERB
inlawrev-4065	1164	30	the	the	DET
inlawrev-4065	1164	31	boat	boat	NOUN
inlawrev-4065	1164	32	as	as	ADP
inlawrev-4065	1164	33	a	a	DET
inlawrev-4065	1164	34	casino.^'^	casino.^'^	PROPN
inlawrev-4065	1164	35	lastly	lastly	ADV
inlawrev-4065	1164	36	,	,	PUNCT
inlawrev-4065	1164	37	"	"	PUNCT
inlawrev-4065	1164	38	the	the	DET
inlawrev-4065	1164	39	department	department	NOUN
inlawrev-4065	1164	40	contend[ed	contend[ed	PROPN
inlawrev-4065	1164	41	]	]	PUNCT
inlawrev-4065	1164	42	that	that	SCONJ
inlawrev-4065	1164	43	the	the	DET
inlawrev-4065	1164	44	transaction	transaction	NOUN
inlawrev-4065	1164	45	at	at	ADP
inlawrev-4065	1164	46	.	.	PUNCT
inlawrev-4065	1164	47	.	.	PUNCT
inlawrev-4065	1164	48	.	.	PUNCT
inlawrev-4065	1165	1	[	[	X
inlawrev-4065	1165	2	as	as	ADP
inlawrev-4065	1165	3	]	]	X
inlawrev-4065	1165	4	'	'	PUNCT
inlawrev-4065	1165	5	little	little	ADJ
inlawrev-4065	1165	6	more	more	ADJ
inlawrev-4065	1165	7	than	than	ADP
inlawrev-4065	1165	8	an	an	DET
inlawrev-4065	1165	9	empty	empty	ADJ
inlawrev-4065	1165	10	formality	formality	NOUN
inlawrev-4065	1165	11	'	'	PUNCT
inlawrev-4065	1165	12	"	"	PUNCT
inlawrev-4065	1165	13	designed	design	VERB
inlawrev-4065	1165	14	to	to	PART
inlawrev-4065	1165	15	avoid	avoid	VERB
inlawrev-4065	1165	16	tax	tax	NOUN
inlawrev-4065	1165	17	.	.	PUNCT
inlawrev-4065	1165	18	"^^^	"^^^	PUNCT
inlawrev-4065	1166	1	the	the	DET
inlawrev-4065	1166	2	court	court	NOUN
inlawrev-4065	1166	3	rejected	reject	VERB
inlawrev-4065	1166	4	the	the	DET
inlawrev-4065	1166	5	department	department	NOUN
inlawrev-4065	1166	6	's	's	PART
inlawrev-4065	1166	7	assertion	assertion	NOUN
inlawrev-4065	1166	8	that	that	SCONJ
inlawrev-4065	1166	9	belterra	belterra	NOUN
inlawrev-4065	1166	10	did	do	AUX
inlawrev-4065	1166	11	not	not	PART
inlawrev-4065	1166	12	acquire	acquire	VERB
inlawrev-4065	1166	13	the	the	DET
inlawrev-4065	1166	14	riverboat	riverboat	NOUN
inlawrev-4065	1166	15	casino	casino	NOUN
inlawrev-4065	1166	16	in	in	ADP
inlawrev-4065	1166	17	a	a	DET
inlawrev-4065	1166	18	retail	retail	ADJ
inlawrev-4065	1166	19	transaction	transaction	NOUN
inlawrev-4065	1166	20	.	.	PUNCT
inlawrev-4065	1167	1	the	the	DET
inlawrev-4065	1167	2	court	court	NOUN
inlawrev-4065	1167	3	further	far	ADV
inlawrev-4065	1167	4	found	find	VERB
inlawrev-4065	1167	5	that	that	SCONJ
inlawrev-4065	1167	6	the	the	DET
inlawrev-4065	1167	7	department	department	NOUN
inlawrev-4065	1167	8	had	have	AUX
inlawrev-4065	1167	9	failed	fail	VERB
inlawrev-4065	1167	10	to	to	PART
inlawrev-4065	1167	11	provide	provide	VERB
inlawrev-4065	1167	12	any	any	DET
inlawrev-4065	1167	13	evidence	evidence	NOUN
inlawrev-4065	1167	14	that	that	SCONJ
inlawrev-4065	1167	15	belterra	belterra	NOUN
inlawrev-4065	1167	16	had	have	AUX
inlawrev-4065	1167	17	given	give	VERB
inlawrev-4065	1167	18	the	the	DET
inlawrev-4065	1167	19	three	three	NUM
inlawrev-4065	1167	20	percent	percent	NOUN
inlawrev-4065	1167	21	ofbelterra	ofbelterra	NOUN
inlawrev-4065	1167	22	's	's	PART
inlawrev-4065	1167	23	stock	stock	NOUN
inlawrev-4065	1167	24	in	in	ADP
inlawrev-4065	1167	25	exchange	exchange	NOUN
inlawrev-4065	1167	26	for	for	ADP
inlawrev-4065	1167	27	the	the	DET
inlawrev-4065	1167	28	riverboat	riverboat	PROPN
inlawrev-4065	1167	29	casino.^^	casino.^^	NOUN
inlawrev-4065	1167	30	'	'	PUNCT
inlawrev-4065	1167	31	as	as	ADP
inlawrev-4065	1167	32	to	to	ADP
inlawrev-4065	1167	33	the	the	DET
inlawrev-4065	1167	34	department	department	NOUN
inlawrev-4065	1167	35	's	's	PART
inlawrev-4065	1167	36	final	final	ADJ
inlawrev-4065	1167	37	argument	argument	NOUN
inlawrev-4065	1167	38	,	,	PUNCT
inlawrev-4065	1167	39	the	the	DET
inlawrev-4065	1167	40	court	court	NOUN
inlawrev-4065	1167	41	noted	note	VERB
inlawrev-4065	1167	42	that	that	SCONJ
inlawrev-4065	1167	43	the	the	DET
inlawrev-4065	1167	44	subject	subject	ADJ
inlawrev-4065	1167	45	transaction	transaction	NOUN
inlawrev-4065	1167	46	may	may	AUX
inlawrev-4065	1167	47	seem	seem	VERB
inlawrev-4065	1167	48	suspicious	suspicious	ADJ
inlawrev-4065	1167	49	,	,	PUNCT
inlawrev-4065	1167	50	but	but	CCONJ
inlawrev-4065	1167	51	the	the	DET
inlawrev-4065	1167	52	court	court	NOUN
inlawrev-4065	1167	53	found	find	VERB
inlawrev-4065	1167	54	that	that	SCONJ
inlawrev-4065	1167	55	belterra	belterra	NOUN
inlawrev-4065	1167	56	had	have	AUX
inlawrev-4065	1167	57	provided	provide	VERB
inlawrev-4065	1167	58	a	a	DET
inlawrev-4065	1167	59	sufficient	sufficient	ADJ
inlawrev-4065	1167	60	explanation	explanation	NOUN
inlawrev-4065	1167	61	that	that	SCONJ
inlawrev-4065	1167	62	the	the	DET
inlawrev-4065	1167	63	structure	structure	NOUN
inlawrev-4065	1167	64	ofthe	ofthe	NOUN
inlawrev-4065	1167	65	transaction	transaction	NOUN
inlawrev-4065	1167	66	was	be	AUX
inlawrev-4065	1167	67	necessary	necessary	ADJ
inlawrev-4065	1167	68	due	due	ADP
inlawrev-4065	1167	69	to	to	ADP
inlawrev-4065	1167	70	pinnacle	pinnacle	PROPN
inlawrev-4065	1167	71	's	's	PART
inlawrev-4065	1167	72	access	access	NOUN
inlawrev-4065	1167	73	to	to	ADP
inlawrev-4065	1167	74	capital	capital	NOUN
inlawrev-4065	1167	75	and	and	CCONJ
inlawrev-4065	1167	76	credit	credit	NOUN
inlawrev-4065	1167	77	resources.^^^	resources.^^^	NOUN
inlawrev-4065	1167	78	based	base	VERB
inlawrev-4065	1167	79	on	on	ADP
inlawrev-4065	1167	80	these	these	DET
inlawrev-4065	1167	81	findings	finding	NOUN
inlawrev-4065	1167	82	,	,	PUNCT
inlawrev-4065	1167	83	the	the	DET
inlawrev-4065	1167	84	court	court	NOUN
inlawrev-4065	1167	85	held	hold	VERB
inlawrev-4065	1167	86	that	that	SCONJ
inlawrev-4065	1167	87	the	the	DET
inlawrev-4065	1167	88	transaction	transaction	NOUN
inlawrev-4065	1167	89	was	be	AUX
inlawrev-4065	1167	90	not	not	PART
inlawrev-4065	1167	91	subject	subject	ADJ
inlawrev-4065	1167	92	to	to	ADP
inlawrev-4065	1167	93	the	the	DET
inlawrev-4065	1167	94	use	use	NOUN
inlawrev-4065	1167	95	tax	tax	NOUN
inlawrev-4065	1167	96	and	and	CCONJ
inlawrev-4065	1167	97	belterra	belterra	NOUN
inlawrev-4065	1167	98	was	be	AUX
inlawrev-4065	1167	99	entitled	entitle	VERB
inlawrev-4065	1167	100	to	to	PART
inlawrev-4065	1167	101	summary	summary	VERB
inlawrev-4065	1167	102	judgment.^^^	judgment.^^^	PROPN
inlawrev-4065	1167	103	2	2	NUM
inlawrev-4065	1167	104	.	.	PUNCT
inlawrev-4065	1168	1	cincinnati	cincinnati	PROPN
inlawrev-4065	1168	2	smsa	smsa	PROPN
inlawrev-4065	1168	3	limited	limited	PROPN
inlawrev-4065	1168	4	partnership	partnership	PROPN
inlawrev-4065	1168	5	v.	v.	PROPN
inlawrev-4065	1168	6	indiana	indiana	PROPN
inlawrev-4065	1168	7	department	department	PROPN
inlawrev-4065	1168	8	of	of	ADP
inlawrev-4065	1168	9	state	state	NOUN
inlawrev-4065	1168	10	revenue.^^"^—cincinnati	revenue.^^"^—cincinnati	NOUN
inlawrev-4065	1168	11	smsa	smsa	PROPN
inlawrev-4065	1168	12	limited	limited	PROPN
inlawrev-4065	1168	13	partnership	partnership	PROPN
inlawrev-4065	1168	14	andnew	andnew	PROPN
inlawrev-4065	1168	15	cingular	cingular	PROPN
inlawrev-4065	1168	16	wireless	wireless	PROPN
inlawrev-4065	1168	17	pcs	pcs	PROPN
inlawrev-4065	1168	18	,	,	PUNCT
inlawrev-4065	1168	19	llc	llc	NOUN
inlawrev-4065	1168	20	and	and	CCONJ
inlawrev-4065	1168	21	westel	westel	PROPN
inlawrev-4065	1168	22	-	-	PUNCT
inlawrev-4065	1168	23	milwaukee	milwaukee	PROPN
inlawrev-4065	1168	24	,	,	PUNCT
inlawrev-4065	1168	25	llc	llc	PROPN
inlawrev-4065	1168	26	(	(	PUNCT
inlawrev-4065	1168	27	cslp	cslp	PROPN
inlawrev-4065	1168	28	)	)	PUNCT
inlawrev-4065	1168	29	appealed	appeal	VERB
inlawrev-4065	1168	30	the	the	DET
inlawrev-4065	1168	31	department	department	NOUN
inlawrev-4065	1168	32	's	's	PART
inlawrev-4065	1168	33	"	"	PUNCT
inlawrev-4065	1168	34	denial	denial	NOUN
inlawrev-4065	1168	35	of	of	ADP
inlawrev-4065	1168	36	their	their	PRON
inlawrev-4065	1168	37	claims	claim	NOUN
inlawrev-4065	1168	38	for	for	ADP
inlawrev-4065	1168	39	refiind	refiind	NOUN
inlawrev-4065	1168	40	of	of	ADP
inlawrev-4065	1168	41	gross	gross	ADJ
inlawrev-4065	1168	42	retail	retail	ADJ
inlawrev-4065	1168	43	tax	tax	NOUN
inlawrev-4065	1168	44	paid	pay	VERB
inlawrev-4065	1168	45	during	during	ADP
inlawrev-4065	1168	46	[	[	X
inlawrev-4065	1168	47	]	]	X
inlawrev-4065	1168	48	2000	2000	NUM
inlawrev-4065	1168	49	and	and	CCONJ
inlawrev-4065	1168	50	514	514	NUM
inlawrev-4065	1168	51	.	.	PUNCT
inlawrev-4065	1169	1	mat	mat	NOUN
inlawrev-4065	1169	2	514	514	NUM
inlawrev-4065	1169	3	-	-	SYM
inlawrev-4065	1169	4	15	15	NUM
inlawrev-4065	1169	5	.	.	PUNCT
inlawrev-4065	1170	1	515	515	NUM
inlawrev-4065	1170	2	.	.	X
inlawrev-4065	1170	3	mat	mat	PROPN
inlawrev-4065	1170	4	515	515	NUM
inlawrev-4065	1170	5	.	.	PUNCT
inlawrev-4065	1171	1	516	516	NUM
inlawrev-4065	1171	2	.	.	PUNCT
inlawrev-4065	1172	1	i	i	PRON
inlawrev-4065	1172	2	d.	d.	PROPN
inlawrev-4065	1172	3	(	(	PUNCT
inlawrev-4065	1172	4	citing	cite	VERB
inlawrev-4065	1172	5	ind	ind	NOUN
inlawrev-4065	1172	6	.	.	PUNCT
inlawrev-4065	1173	1	code	code	PROPN
inlawrev-4065	1173	2	§	§	PROPN
inlawrev-4065	1173	3	6~2.5	6~2.5	PROPN
inlawrev-4065	1173	4	-	-	PUNCT
inlawrev-4065	1173	5	3	3	NUM
inlawrev-4065	1173	6	-	-	PUNCT
inlawrev-4065	1173	7	2(a	2(a	NUM
inlawrev-4065	1173	8	)	)	PUNCT
inlawrev-4065	1173	9	(	(	PUNCT
inlawrev-4065	1173	10	2006	2006	NUM
inlawrev-4065	1173	11	)	)	PUNCT
inlawrev-4065	1173	12	)	)	PUNCT
inlawrev-4065	1173	13	.	.	PUNCT
inlawrev-4065	1174	1	517	517	X
inlawrev-4065	1174	2	.	.	PUNCT
inlawrev-4065	1175	1	i	i	PRON
inlawrev-4065	1175	2	d.	d.	PROPN
inlawrev-4065	1175	3	518	518	NUM
inlawrev-4065	1175	4	.	.	PUNCT
inlawrev-4065	1176	1	i	i	PRON
inlawrev-4065	1176	2	d.	d.	PROPN
inlawrev-4065	1176	3	519	519	NUM
inlawrev-4065	1176	4	.	.	PUNCT
inlawrev-4065	1177	1	i	i	PRON
inlawrev-4065	1177	2	d	d	PROPN
inlawrev-4065	1177	3	520	520	NUM
inlawrev-4065	1177	4	.	.	PUNCT
inlawrev-4065	1178	1	i	i	PRON
inlawrev-4065	1178	2	d	d	PROPN
inlawrev-4065	1178	3	521	521	NUM
inlawrev-4065	1178	4	.	.	PUNCT
inlawrev-4065	1179	1	i	i	PROPN
inlawrev-4065	1179	2	d	d	PROPN
inlawrev-4065	1179	3	sll	sll	AUX
inlawrev-4065	1179	4	.	.	PROPN
inlawrev-4065	1179	5	mat	mat	PROPN
inlawrev-4065	1179	6	5	5	NUM
inlawrev-4065	1179	7	1617	1617	NUM
inlawrev-4065	1179	8	.	.	PUNCT
inlawrev-4065	1180	1	523	523	NUM
inlawrev-4065	1180	2	.	.	PUNCT
inlawrev-4065	1181	1	i	i	PRON
inlawrev-4065	1181	2	d	d	PROPN
inlawrev-4065	1181	3	524	524	NUM
inlawrev-4065	1181	4	.	.	PUNCT
inlawrev-4065	1182	1	no	no	INTJ
inlawrev-4065	1182	2	.	.	NOUN
inlawrev-4065	1182	3	49t10	49t10	NUM
inlawrev-4065	1182	4	-	-	PUNCT
inlawrev-4065	1182	5	0409	0409	NUM
inlawrev-4065	1182	6	-	-	PUNCT
inlawrev-4065	1182	7	ta-45	ta-45	PRON
inlawrev-4065	1182	8	,	,	PUNCT
inlawrev-4065	1182	9	2009	2009	NUM
inlawrev-4065	1182	10	wl	wl	SYM
inlawrev-4065	1182	11	2579438	2579438	NUM
inlawrev-4065	1182	12	(	(	PUNCT
inlawrev-4065	1182	13	ind	ind	NOUN
inlawrev-4065	1182	14	.	.	PUNCT
inlawrev-4065	1183	1	t.c	t.c	PROPN
inlawrev-4065	1183	2	.	.	PROPN
inlawrev-4065	1183	3	aug	aug	PROPN
inlawrev-4065	1183	4	.	.	PROPN
inlawrev-4065	1183	5	21	21	NUM
inlawrev-4065	1183	6	,	,	PUNCT
inlawrev-4065	1183	7	2009	2009	NUM
inlawrev-4065	1183	8	)	)	PUNCT
inlawrev-4065	1183	9	.	.	PUNCT
inlawrev-4065	1184	1	2010	2010	NUM
inlawrev-4065	1184	2	]	]	PUNCT
inlawrev-4065	1184	3	taxation	taxation	NOUN
inlawrev-4065	1184	4	1045	1045	NUM
inlawrev-4065	1184	5	2001."525	2001."525	NUM
inlawrev-4065	1184	6	during	during	ADP
inlawrev-4065	1184	7	200o	200o	PROPN
inlawrev-4065	1184	8	and	and	CCONJ
inlawrev-4065	1184	9	2001	2001	NUM
inlawrev-4065	1184	10	,	,	PUNCT
inlawrev-4065	1184	11	cslp	cslp	NOUN
inlawrev-4065	1184	12	provided	provide	VERB
inlawrev-4065	1184	13	services	service	NOUN
inlawrev-4065	1184	14	to	to	ADP
inlawrev-4065	1184	15	mobile	mobile	ADJ
inlawrev-4065	1184	16	phone	phone	NOUN
inlawrev-4065	1184	17	subscribers	subscriber	NOUN
inlawrev-4065	1184	18	within	within	ADP
inlawrev-4065	1184	19	indiana	indiana	PROPN
inlawrev-4065	1184	20	,	,	PUNCT
inlawrev-4065	1184	21	including	include	VERB
inlawrev-4065	1184	22	selling	sell	VERB
inlawrev-4065	1184	23	"	"	PUNCT
inlawrev-4065	1184	24	bundled	bundle	VERB
inlawrev-4065	1184	25	"	"	PUNCT
inlawrev-4065	1184	26	calling	call	VERB
inlawrev-4065	1184	27	plans	plan	NOUN
inlawrev-4065	1184	28	.	.	PUNCT
inlawrev-4065	1185	1	for	for	ADP
inlawrev-4065	1185	2	a	a	DET
inlawrev-4065	1185	3	flat	flat	ADJ
inlawrev-4065	1185	4	monthly	monthly	ADJ
inlawrev-4065	1185	5	fee	fee	NOUN
inlawrev-4065	1185	6	,	,	PUNCT
inlawrev-4065	1185	7	cslp	cslp	PROPN
inlawrev-4065	1185	8	provided	provide	VERB
inlawrev-4065	1185	9	these	these	DET
inlawrev-4065	1185	10	customers	customer	NOUN
inlawrev-4065	1185	11	a	a	DET
inlawrev-4065	1185	12	pre	pre	ADJ
inlawrev-4065	1185	13	-	-	ADJ
inlawrev-4065	1185	14	determined	determined	ADJ
inlawrev-4065	1185	15	number	number	NOUN
inlawrev-4065	1185	16	ofairtime	ofairtime	NOUN
inlawrev-4065	1185	17	minutes	minute	NOUN
inlawrev-4065	1185	18	.	.	PUNCT
inlawrev-4065	1186	1	in	in	ADP
inlawrev-4065	1186	2	an	an	DET
inlawrev-4065	1186	3	effort	effort	NOUN
inlawrev-4065	1186	4	"	"	PUNCT
inlawrev-4065	1186	5	to	to	PART
inlawrev-4065	1186	6	provide	provide	VERB
inlawrev-4065	1186	7	seamless	seamless	ADJ
inlawrev-4065	1186	8	cellular	cellular	ADJ
inlawrev-4065	1186	9	telephone	telephone	NOUN
inlawrev-4065	1186	10	coverage	coverage	NOUN
inlawrev-4065	1186	11	to	to	ADP
inlawrev-4065	1186	12	their	their	PRON
inlawrev-4065	1186	13	customers	customer	NOUN
inlawrev-4065	1186	14	,	,	PUNCT
inlawrev-4065	1186	15	"	"	PUNCT
inlawrev-4065	1186	16	cslp	cslp	PROPN
inlawrev-4065	1186	17	executed	execute	VERB
inlawrev-4065	1186	18	several	several	ADJ
inlawrev-4065	1186	19	"	"	PUNCT
inlawrev-4065	1186	20	'	'	PUNCT
inlawrev-4065	1186	21	intercarrier	intercarri	ADJ
inlawrev-4065	1186	22	roamer	roamer	PROPN
inlawrev-4065	1186	23	service	service	NOUN
inlawrev-4065	1186	24	agreements	agreement	NOUN
inlawrev-4065	1186	25	'	'	PUNCT
inlawrev-4065	1186	26	with	with	ADP
inlawrev-4065	1186	27	other	other	ADJ
inlawrev-4065	1186	28	cellular	cellular	ADJ
inlawrev-4065	1186	29	service	service	NOUN
inlawrev-4065	1186	30	providers	provider	NOUN
inlawrev-4065	1186	31	.	.	PUNCT
inlawrev-4065	1187	1	"^^^	"^^^	PUNCT
inlawrev-4065	1188	1	under	under	ADP
inlawrev-4065	1188	2	these	these	DET
inlawrev-4065	1188	3	roaming	roaming	NOUN
inlawrev-4065	1188	4	agreements	agreement	NOUN
inlawrev-4065	1188	5	when	when	SCONJ
inlawrev-4065	1188	6	a	a	DET
inlawrev-4065	1188	7	cslp	cslp	ADJ
inlawrev-4065	1188	8	customer	customer	NOUN
inlawrev-4065	1188	9	used	use	VERB
inlawrev-4065	1188	10	a	a	DET
inlawrev-4065	1188	11	cell	cell	NOUN
inlawrev-4065	1188	12	phone	phone	NOUN
inlawrev-4065	1188	13	outside	outside	ADP
inlawrev-4065	1188	14	ofcslp	ofcslp	PROPN
inlawrev-4065	1188	15	's	's	PART
inlawrev-4065	1188	16	coverage	coverage	NOUN
inlawrev-4065	1188	17	area	area	NOUN
inlawrev-4065	1188	18	,	,	PUNCT
inlawrev-4065	1188	19	the	the	DET
inlawrev-4065	1188	20	foreign	foreign	ADJ
inlawrev-4065	1188	21	carrier	carrier	NOUN
inlawrev-4065	1188	22	would	would	AUX
inlawrev-4065	1188	23	provide	provide	VERB
inlawrev-4065	1188	24	service	service	NOUN
inlawrev-4065	1188	25	.	.	PUNCT
inlawrev-4065	1189	1	"	"	PUNCT
inlawrev-4065	1189	2	in	in	ADP
inlawrev-4065	1189	3	exchange	exchange	NOUN
inlawrev-4065	1189	4	,	,	PUNCT
inlawrev-4065	1189	5	cslp	cslp	PROPN
inlawrev-4065	1189	6	agreed	agree	VERB
inlawrev-4065	1189	7	to	to	PART
inlawrev-4065	1189	8	bill	bill	VERB
inlawrev-4065	1189	9	their	their	PRON
inlawrev-4065	1189	10	customers	customer	NOUN
inlawrev-4065	1189	11	for	for	ADP
inlawrev-4065	1189	12	the	the	DET
inlawrev-4065	1189	13	roaming	roaming	NOUN
inlawrev-4065	1189	14	charges	charge	NOUN
inlawrev-4065	1189	15	,	,	PUNCT
inlawrev-4065	1189	16	including	include	VERB
inlawrev-4065	1189	17	all	all	DET
inlawrev-4065	1189	18	applicable	applicable	ADJ
inlawrev-4065	1189	19	state	state	NOUN
inlawrev-4065	1189	20	and	and	CCONJ
inlawrev-4065	1189	21	local	local	ADJ
inlawrev-4065	1189	22	taxes	taxis	NOUN
inlawrev-4065	1189	23	;	;	PUNCT
inlawrev-4065	1189	24	collect	collect	VERB
inlawrev-4065	1189	25	the	the	DET
inlawrev-4065	1189	26	payments	payment	NOUN
inlawrev-4065	1189	27	from	from	ADP
inlawrev-4065	1189	28	their	their	PRON
inlawrev-4065	1189	29	customers	customer	NOUN
inlawrev-4065	1189	30	;	;	PUNCT
inlawrev-4065	1189	31	and	and	CCONJ
inlawrev-4065	1189	32	then	then	ADV
inlawrev-4065	1189	33	remit	remit	VERB
inlawrev-4065	1189	34	those	those	DET
inlawrev-4065	1189	35	payments	payment	NOUN
inlawrev-4065	1189	36	to	to	ADP
inlawrev-4065	1189	37	the	the	DET
inlawrev-4065	1189	38	"	"	PUNCT
inlawrev-4065	1189	39	other	other	ADJ
inlawrev-4065	1189	40	cellular	cellular	ADJ
inlawrev-4065	1189	41	service	service	NOUN
inlawrev-4065	1189	42	provider.^^^	provider.^^^	NOUN
inlawrev-4065	1189	43	in	in	ADP
inlawrev-4065	1189	44	november	november	PROPN
inlawrev-4065	1189	45	2002	2002	NUM
inlawrev-4065	1189	46	,	,	PUNCT
inlawrev-4065	1189	47	cslp	cslp	PROPN
inlawrev-4065	1189	48	sought	seek	VERB
inlawrev-4065	1189	49	a	a	DET
inlawrev-4065	1189	50	refund	refund	NOUN
inlawrev-4065	1189	51	of	of	ADP
inlawrev-4065	1189	52	$	$	SYM
inlawrev-4065	1189	53	1,753,586.51	1,753,586.51	NUM
inlawrev-4065	1189	54	for	for	ADP
inlawrev-4065	1189	55	the	the	DET
inlawrev-4065	1189	56	sales	sale	NOUN
inlawrev-4065	1189	57	tax	tax	NOUN
inlawrev-4065	1189	58	they	they	PRON
inlawrev-4065	1189	59	had	have	AUX
inlawrev-4065	1189	60	remitted	remit	VERB
inlawrev-4065	1189	61	to	to	ADP
inlawrev-4065	1189	62	the	the	DET
inlawrev-4065	1189	63	department	department	NOUN
inlawrev-4065	1189	64	related	relate	VERB
inlawrev-4065	1189	65	to	to	ADP
inlawrev-4065	1189	66	their	their	PRON
inlawrev-4065	1189	67	indiana	indiana	PROPN
inlawrev-4065	1189	68	customer	customer	NOUN
inlawrev-4065	1189	69	's	's	PART
inlawrev-4065	1189	70	roaming	roam	VERB
inlawrev-4065	1189	71	cellular	cellular	ADJ
inlawrev-4065	1189	72	telephone	telephone	NOUN
inlawrev-4065	1189	73	calls	call	NOUN
inlawrev-4065	1189	74	.	.	PUNCT
inlawrev-4065	1190	1	in	in	ADP
inlawrev-4065	1190	2	august	august	PROPN
inlawrev-4065	1190	3	2004	2004	NUM
inlawrev-4065	1190	4	,	,	PUNCT
inlawrev-4065	1190	5	the	the	DET
inlawrev-4065	1190	6	department	department	NOUN
inlawrev-4065	1190	7	denied	deny	VERB
inlawrev-4065	1190	8	some	some	PRON
inlawrev-4065	1190	9	,	,	PUNCT
inlawrev-4065	1190	10	but	but	CCONJ
inlawrev-4065	1190	11	not	not	PART
inlawrev-4065	1190	12	all	all	PRON
inlawrev-4065	1190	13	,	,	PUNCT
inlawrev-4065	1190	14	ofcslp	ofcslp	PROPN
inlawrev-4065	1190	15	's	's	PART
inlawrev-4065	1190	16	claims.^^^	claims.^^^	NOUN
inlawrev-4065	1190	17	cslp	cslp	NOUN
inlawrev-4065	1190	18	timely	timely	ADV
inlawrev-4065	1190	19	filed	file	VERB
inlawrev-4065	1190	20	an	an	DET
inlawrev-4065	1190	21	appeal	appeal	NOUN
inlawrev-4065	1190	22	with	with	ADP
inlawrev-4065	1190	23	the	the	DET
inlawrev-4065	1190	24	tax	tax	NOUN
inlawrev-4065	1190	25	court	court	NOUN
inlawrev-4065	1190	26	,	,	PUNCT
inlawrev-4065	1190	27	and	and	CCONJ
inlawrev-4065	1190	28	shortly	shortly	ADV
inlawrev-4065	1190	29	thereafter	thereafter	ADV
inlawrev-4065	1190	30	filed	file	VERB
inlawrev-4065	1190	31	a	a	DET
inlawrev-4065	1190	32	motion	motion	NOUN
inlawrev-4065	1190	33	for	for	ADP
inlawrev-4065	1190	34	summary	summary	NOUN
inlawrev-4065	1190	35	judgment	judgment	NOUN
inlawrev-4065	1190	36	.	.	PUNCT
inlawrev-4065	1191	1	the	the	DET
inlawrev-4065	1191	2	parties	party	NOUN
inlawrev-4065	1191	3	essentially	essentially	ADV
inlawrev-4065	1191	4	presented	present	VERB
inlawrev-4065	1191	5	two	two	NUM
inlawrev-4065	1191	6	arguments	argument	NOUN
inlawrev-4065	1191	7	with	with	ADP
inlawrev-4065	1191	8	regard	regard	NOUN
inlawrev-4065	1191	9	to	to	ADP
inlawrev-4065	1191	10	the	the	DET
inlawrev-4065	1191	11	motion	motion	NOUN
inlawrev-4065	1191	12	for	for	ADP
inlawrev-4065	1191	13	summary	summary	NOUN
inlawrev-4065	1191	14	judgment	judgment	NOUN
inlawrev-4065	1191	15	.	.	PUNCT
inlawrev-4065	1192	1	first	first	ADV
inlawrev-4065	1192	2	,	,	PUNCT
inlawrev-4065	1192	3	the	the	DET
inlawrev-4065	1192	4	department	department	NOUN
inlawrev-4065	1192	5	argued	argue	VERB
inlawrev-4065	1192	6	that	that	SCONJ
inlawrev-4065	1192	7	"	"	PUNCT
inlawrev-4065	1192	8	the	the	DET
inlawrev-4065	1192	9	original	original	ADJ
inlawrev-4065	1192	10	and	and	CCONJ
inlawrev-4065	1192	11	supplemental	supplemental	ADJ
inlawrev-4065	1192	12	affidavits	affidavit	NOUN
inlawrev-4065	1192	13	of	of	ADP
inlawrev-4065	1192	14	robert	robert	PROPN
inlawrev-4065	1192	15	landau	landau	NOUN
inlawrev-4065	1192	16	and	and	CCONJ
inlawrev-4065	1192	17	mark	mark	PROPN
inlawrev-4065	1192	18	mercer	mercer	PROPN
inlawrev-4065	1192	19	should	should	AUX
inlawrev-4065	1192	20	be	be	AUX
inlawrev-4065	1192	21	disregarded	disregard	VERB
inlawrev-4065	1192	22	pursuant	pursuant	ADJ
inlawrev-4065	1192	23	to	to	ADP
inlawrev-4065	1192	24	the	the	DET
inlawrev-4065	1192	25	blinn	blinn	PROPN
inlawrev-4065	1192	26	/	/	SYM
inlawrev-4065	1192	27	mccullough	mccullough	PROPN
inlawrev-4065	1192	28	rule	rule	NOUN
inlawrev-4065	1192	29	.	.	PUNCT
inlawrev-4065	1192	30	"	"	PUNCT
inlawrev-4065	1193	1	the	the	DET
inlawrev-4065	1193	2	court	court	NOUN
inlawrev-4065	1193	3	noted	note	VERB
inlawrev-4065	1193	4	that	that	SCONJ
inlawrev-4065	1193	5	under	under	ADP
inlawrev-4065	1193	6	the	the	DET
inlawrev-4065	1193	7	blinn	blinn	PROPN
inlawrev-4065	1193	8	/	/	SYM
inlawrev-4065	1193	9	mccullough	mccullough	PROPN
inlawrev-4065	1193	10	rule	rule	NOUN
inlawrev-4065	1193	11	ifthe	ifthe	NOUN
inlawrev-4065	1193	12	"	"	PUNCT
inlawrev-4065	1193	13	evidence	evidence	NOUN
inlawrev-4065	1193	14	before	before	SCONJ
inlawrev-4065	1193	15	a	a	DET
inlawrev-4065	1193	16	court	court	NOUN
inlawrev-4065	1193	17	raises	raise	VERB
inlawrev-4065	1193	18	a	a	DET
inlawrev-4065	1193	19	genuine	genuine	ADJ
inlawrev-4065	1193	20	issue	issue	NOUN
inlawrev-4065	1193	21	as	as	ADP
inlawrev-4065	1193	22	to	to	ADP
inlawrev-4065	1193	23	an	an	DET
inlawrev-4065	1193	24	affiant	affiant	NOUN
inlawrev-4065	1193	25	's	's	PART
inlawrev-4065	1193	26	credibility	credibility	NOUN
inlawrev-4065	1193	27	,	,	PUNCT
inlawrev-4065	1193	28	it	it	PRON
inlawrev-4065	1193	29	would	would	AUX
inlawrev-4065	1193	30	be	be	AUX
inlawrev-4065	1193	31	improper	improper	ADJ
inlawrev-4065	1193	32	'	'	PUNCT
inlawrev-4065	1193	33	to	to	PART
inlawrev-4065	1193	34	base	base	VERB
inlawrev-4065	1193	35	summary	summary	NOUN
inlawrev-4065	1193	36	judgment	judgment	NOUN
inlawrev-4065	1193	37	solely	solely	ADV
inlawrev-4065	1193	38	on	on	ADP
inlawrev-4065	1193	39	such	such	DET
inlawrev-4065	1193	40	a	a	DET
inlawrev-4065	1193	41	self	self	NOUN
inlawrev-4065	1193	42	-	-	PUNCT
inlawrev-4065	1193	43	serving	serve	VERB
inlawrev-4065	1193	44	affidavit	affidavit	NOUN
inlawrev-4065	1193	45	.	.	PUNCT
inlawrev-4065	1193	46	'	'	PUNCT
inlawrev-4065	1194	1	"	"	PUNCT
inlawrev-4065	1194	2	^^^	^^^	ADJ
inlawrev-4065	1194	3	specifically	specifically	ADV
inlawrev-4065	1194	4	,	,	PUNCT
inlawrev-4065	1194	5	the	the	DET
inlawrev-4065	1194	6	department	department	NOUN
inlawrev-4065	1194	7	maintained	maintain	VERB
inlawrev-4065	1194	8	that	that	SCONJ
inlawrev-4065	1194	9	5//««/mccw//owg	5//««/mccw//owg	ADJ
inlawrev-4065	1194	10	/	/	SYM
inlawrev-4065	1194	11	z	z	NOUN
inlawrev-4065	1194	12	rule	rule	NOUN
inlawrev-4065	1194	13	applied	apply	VERB
inlawrev-4065	1194	14	because	because	SCONJ
inlawrev-4065	1194	15	the	the	DET
inlawrev-4065	1194	16	affidavits	affidavit	NOUN
inlawrev-4065	1194	17	oflandau	oflandau	NOUN
inlawrev-4065	1194	18	and	and	CCONJ
inlawrev-4065	1194	19	mercer	mercer	PROPN
inlawrev-4065	1194	20	contained	contain	VERB
inlawrev-4065	1194	21	inconsistencies	inconsistency	NOUN
inlawrev-4065	1194	22	as	as	ADP
inlawrev-4065	1194	23	to	to	ADP
inlawrev-4065	1194	24	both	both	PRON
inlawrev-4065	1194	25	of	of	ADP
inlawrev-4065	1194	26	the	the	DET
inlawrev-4065	1194	27	affiant	affiant	NOUN
inlawrev-4065	1194	28	's	's	PART
inlawrev-4065	1194	29	employment	employment	NOUN
inlawrev-4065	1194	30	histories	history	NOUN
inlawrev-4065	1194	31	and	and	CCONJ
inlawrev-4065	1194	32	their	their	PRON
inlawrev-4065	1194	33	statements	statement	NOUN
inlawrev-4065	1194	34	on	on	ADP
inlawrev-4065	1194	35	cslp	cslp	PROPN
inlawrev-4065	1194	36	's	's	PART
inlawrev-4065	1194	37	refund	refund	NOUN
inlawrev-4065	1194	38	calculations	calculation	NOUN
inlawrev-4065	1194	39	.	.	PUNCT
inlawrev-4065	1195	1	^^^	^^^	NOUN
inlawrev-4065	1195	2	the	the	DET
inlawrev-4065	1195	3	court	court	NOUN
inlawrev-4065	1195	4	,	,	PUNCT
inlawrev-4065	1195	5	however	however	ADV
inlawrev-4065	1195	6	,	,	PUNCT
inlawrev-4065	1195	7	found	find	VERB
inlawrev-4065	1195	8	that	that	SCONJ
inlawrev-4065	1195	9	any	any	DET
inlawrev-4065	1195	10	inconsistencies	inconsistency	NOUN
inlawrev-4065	1195	11	with	with	ADP
inlawrev-4065	1195	12	respect	respect	NOUN
inlawrev-4065	1195	13	to	to	ADP
inlawrev-4065	1195	14	the	the	DET
inlawrev-4065	1195	15	employment	employment	NOUN
inlawrev-4065	1195	16	histories	history	NOUN
inlawrev-4065	1195	17	in	in	ADP
inlawrev-4065	1195	18	landau	landau	NOUN
inlawrev-4065	1195	19	and	and	CCONJ
inlawrev-4065	1195	20	mercer	mercer	PROPN
inlawrev-4065	1195	21	's	's	PART
inlawrev-4065	1195	22	original	original	ADJ
inlawrev-4065	1195	23	affidavits	affidavit	NOUN
inlawrev-4065	1195	24	had	have	AUX
inlawrev-4065	1195	25	been	be	AUX
inlawrev-4065	1195	26	rectified	rectify	VERB
inlawrev-4065	1195	27	by	by	ADP
inlawrev-4065	1195	28	their	their	PRON
inlawrev-4065	1195	29	supplemental	supplemental	ADJ
inlawrev-4065	1195	30	affidavits	affidavit	NOUN
inlawrev-4065	1195	31	.	.	PUNCT
inlawrev-4065	1196	1	the	the	DET
inlawrev-4065	1196	2	court	court	NOUN
inlawrev-4065	1196	3	further	far	ADV
inlawrev-4065	1196	4	found	find	VERB
inlawrev-4065	1196	5	that	that	SCONJ
inlawrev-4065	1196	6	"	"	PUNCT
inlawrev-4065	1196	7	the	the	DET
inlawrev-4065	1196	8	affidavits	affidavit	NOUN
inlawrev-4065	1196	9	did	do	AUX
inlawrev-4065	1196	10	not	not	PART
inlawrev-4065	1196	11	contain	contain	VERB
inlawrev-4065	1196	12	inconsistencies	inconsistency	NOUN
inlawrev-4065	1196	13	with	with	ADP
inlawrev-4065	1196	14	respect	respect	NOUN
inlawrev-4065	1196	15	to	to	ADP
inlawrev-4065	1196	16	cslp	cslp	PROPN
inlawrev-4065	1196	17	's	's	PART
inlawrev-4065	1196	18	refund	refund	NOUN
inlawrev-4065	1196	19	calculations	calculation	NOUN
inlawrev-4065	1196	20	.	.	PUNCT
inlawrev-4065	1197	1	"^^	"^^	PROPN
inlawrev-4065	1197	2	'	'	PUNCT
inlawrev-4065	1197	3	accordingly	accordingly	ADV
inlawrev-4065	1197	4	,	,	PUNCT
inlawrev-4065	1197	5	the	the	DET
inlawrev-4065	1197	6	court	court	NOUN
inlawrev-4065	1197	7	held	hold	VERB
inlawrev-4065	1197	8	that	that	SCONJ
inlawrev-4065	1197	9	the	the	DET
inlawrev-4065	1197	10	blinn	blinn	PROPN
inlawrev-4065	1197	11	/	/	SYM
inlawrev-4065	1197	12	mccullough	mccullough	PROPN
inlawrev-4065	1197	13	rule	rule	NOUN
inlawrev-4065	1197	14	did	do	AUX
inlawrev-4065	1197	15	not	not	PART
inlawrev-4065	1197	16	apply	apply	VERB
inlawrev-4065	1197	17	in	in	ADP
inlawrev-4065	1197	18	this	this	DET
inlawrev-4065	1197	19	case	case	NOUN
inlawrev-4065	1197	20	.	.	PUNCT
inlawrev-4065	1198	1	cslp	cslp	PROPN
inlawrev-4065	1198	2	asserted	assert	VERB
inlawrev-4065	1198	3	,	,	PUNCT
inlawrev-4065	1198	4	on	on	ADP
inlawrev-4065	1198	5	the	the	DET
inlawrev-4065	1198	6	other	other	ADJ
inlawrev-4065	1198	7	hand	hand	NOUN
inlawrev-4065	1198	8	,	,	PUNCT
inlawrev-4065	1198	9	that	that	SCONJ
inlawrev-4065	1198	10	it	it	PRON
inlawrev-4065	1198	11	had	have	AUX
inlawrev-4065	1198	12	demonstrated	demonstrate	VERB
inlawrev-4065	1198	13	that	that	SCONJ
inlawrev-4065	1198	14	the	the	DET
inlawrev-4065	1198	15	department	department	NOUN
inlawrev-4065	1198	16	erred	err	VERB
inlawrev-4065	1198	17	in	in	ADP
inlawrev-4065	1198	18	concluding	conclude	VERB
inlawrev-4065	1198	19	that	that	SCONJ
inlawrev-4065	1198	20	cslp	cslp	PROPN
inlawrev-4065	1198	21	was	be	AUX
inlawrev-4065	1198	22	not	not	PART
inlawrev-4065	1198	23	entitled	entitle	VERB
inlawrev-4065	1198	24	to	to	ADP
inlawrev-4065	1198	25	a	a	DET
inlawrev-4065	1198	26	refund	refund	NOUN
inlawrev-4065	1198	27	ofindiana	ofindiana	NOUN
inlawrev-4065	1198	28	sales	sale	NOUN
inlawrev-4065	1198	29	tax	tax	NOUN
inlawrev-4065	1198	30	for	for	ADP
inlawrev-4065	1198	31	2000	2000	NUM
inlawrev-4065	1198	32	and	and	CCONJ
inlawrev-4065	1198	33	2001	2001	NUM
inlawrev-4065	1198	34	.	.	PUNCT
inlawrev-4065	1199	1	specifically	specifically	ADV
inlawrev-4065	1199	2	,	,	PUNCT
inlawrev-4065	1199	3	cslp	cslp	PROPN
inlawrev-4065	1199	4	argued	argue	VERB
inlawrev-4065	1199	5	that	that	SCONJ
inlawrev-4065	1199	6	by	by	ADP
inlawrev-4065	1199	7	remitting	remit	VERB
inlawrev-4065	1199	8	too	too	ADV
inlawrev-4065	1199	9	much	much	ADJ
inlawrev-4065	1199	10	sales	sale	NOUN
inlawrev-4065	1199	11	tax	tax	NOUN
inlawrev-4065	1199	12	,	,	PUNCT
inlawrev-4065	1199	13	they	they	PRON
inlawrev-4065	1199	14	were	be	AUX
inlawrev-4065	1199	15	entitled	entitle	VERB
inlawrev-4065	1199	16	to	to	PART
inlawrev-4065	1199	17	summary	summary	VERB
inlawrev-4065	1199	18	judgment	judgment	NOUN
inlawrev-4065	1199	19	.	.	PUNCT
inlawrev-4065	1200	1	cslp	cslp	PROPN
inlawrev-4065	1200	2	claimed	claim	VERB
inlawrev-4065	1200	3	the	the	DET
inlawrev-4065	1200	4	"	"	PUNCT
inlawrev-4065	1200	5	bundled	bundle	VERB
inlawrev-4065	1200	6	"	"	PUNCT
inlawrev-4065	1200	7	calling	call	VERB
inlawrev-4065	1200	8	plans	plan	NOUN
inlawrev-4065	1200	9	contained	contain	VERB
inlawrev-4065	1200	10	both	both	DET
inlawrev-4065	1200	11	charges	charge	NOUN
inlawrev-4065	1200	12	in	in	ADP
inlawrev-4065	1200	13	advance	advance	NOUN
inlawrev-4065	1200	14	for	for	ADP
inlawrev-4065	1200	15	the	the	DET
inlawrev-4065	1200	16	pre	pre	ADJ
inlawrev-4065	1200	17	-	-	ADJ
inlawrev-4065	1200	18	set	set	ADJ
inlawrev-4065	1200	19	number	number	NOUN
inlawrev-4065	1200	20	525	525	NUM
inlawrev-4065	1200	21	.	.	PUNCT
inlawrev-4065	1201	1	mat*l	mat*l	NOUN
inlawrev-4065	1201	2	.	.	PUNCT
inlawrev-4065	1202	1	526	526	NUM
inlawrev-4065	1202	2	.	.	PUNCT
inlawrev-4065	1203	1	i	i	PRON
inlawrev-4065	1203	2	d.	d.	PROPN
inlawrev-4065	1203	3	527	527	NUM
inlawrev-4065	1203	4	.	.	PUNCT
inlawrev-4065	1204	1	i	i	PRON
inlawrev-4065	1204	2	d.	d.	PROPN
inlawrev-4065	1204	3	528	528	NUM
inlawrev-4065	1204	4	.	.	PUNCT
inlawrev-4065	1205	1	i	i	PRON
inlawrev-4065	1205	2	d	d	PROPN
inlawrev-4065	1205	3	529	529	NUM
inlawrev-4065	1205	4	.	.	PUNCT
inlawrev-4065	1206	1	i	i	PRON
inlawrev-4065	1206	2	d.	d.	VERB
inlawrev-4065	1206	3	at	at	ADP
inlawrev-4065	1206	4	*	*	PROPN
inlawrev-4065	1206	5	2	2	NUM
inlawrev-4065	1206	6	(	(	PUNCT
inlawrev-4065	1206	7	quoting	quote	VERB
inlawrev-4065	1206	8	insuremax	insuremax	PROPN
inlawrev-4065	1206	9	ins	ins	PROPN
inlawrev-4065	1206	10	.	.	PUNCT
inlawrev-4065	1206	11	co.	co.	PROPN
inlawrev-4065	1206	12	v.	v.	ADP
inlawrev-4065	1206	13	bice	bice	PROPN
inlawrev-4065	1206	14	,	,	PUNCT
inlawrev-4065	1206	15	879	879	NUM
inlawrev-4065	1206	16	n.e.2d	n.e.2d	NOUN
inlawrev-4065	1206	17	1187	1187	NUM
inlawrev-4065	1206	18	,	,	PUNCT
inlawrev-4065	1206	19	1190	1190	NUM
inlawrev-4065	1206	20	(	(	PUNCT
inlawrev-4065	1206	21	ind	ind	NOUN
inlawrev-4065	1206	22	.	.	PUNCT
inlawrev-4065	1207	1	ct	ct	PROPN
inlawrev-4065	1207	2	.	.	PUNCT
inlawrev-4065	1208	1	app	app	PROPN
inlawrev-4065	1208	2	.	.	PROPN
inlawrev-4065	1208	3	2008	2008	NUM
inlawrev-4065	1208	4	)	)	PUNCT
inlawrev-4065	1208	5	)	)	PUNCT
inlawrev-4065	1208	6	.	.	PUNCT
inlawrev-4065	1209	1	530	530	NUM
inlawrev-4065	1209	2	.	.	PUNCT
inlawrev-4065	1210	1	i	i	PRON
inlawrev-4065	1210	2	d	d	PROPN
inlawrev-4065	1210	3	531	531	NUM
inlawrev-4065	1210	4	.	.	PUNCT
inlawrev-4065	1211	1	mat*3	mat*3	PROPN
inlawrev-4065	1211	2	.	.	PUNCT
inlawrev-4065	1212	1	1046	1046	NUM
inlawrev-4065	1212	2	indiana	indiana	PROPN
inlawrev-4065	1212	3	law	law	PROPN
inlawrev-4065	1212	4	review	review	NOUN
inlawrev-4065	1213	1	[	[	X
inlawrev-4065	1213	2	vol	vol	NOUN
inlawrev-4065	1213	3	.	.	PUNCT
inlawrev-4065	1214	1	43:999	43:999	NUM
inlawrev-4065	1214	2	ofairtime	ofairtime	NOUN
inlawrev-4065	1214	3	minutes	minute	NOUN
inlawrev-4065	1214	4	,	,	PUNCT
inlawrev-4065	1214	5	and	and	CCONJ
inlawrev-4065	1214	6	charges	charge	NOUN
inlawrev-4065	1214	7	in	in	ADP
inlawrev-4065	1214	8	arrears	arrear	NOUN
inlawrev-4065	1214	9	for	for	ADP
inlawrev-4065	1214	10	airtime	airtime	NOUN
inlawrev-4065	1214	11	minutes	minute	NOUN
inlawrev-4065	1214	12	used	use	VERB
inlawrev-4065	1214	13	beyond	beyond	ADP
inlawrev-4065	1214	14	those	those	PRON
inlawrev-4065	1214	15	provided	provide	VERB
inlawrev-4065	1214	16	under	under	ADP
inlawrev-4065	1214	17	the	the	DET
inlawrev-4065	1214	18	plans.^^^	plans.^^^	PROPN
inlawrev-4065	1214	19	cslp	cslp	NOUN
inlawrev-4065	1214	20	argued	argue	VERB
inlawrev-4065	1214	21	that	that	SCONJ
inlawrev-4065	1214	22	they	they	PRON
inlawrev-4065	1214	23	were	be	AUX
inlawrev-4065	1214	24	entitled	entitle	VERB
inlawrev-4065	1214	25	to	to	ADP
inlawrev-4065	1214	26	a	a	DET
inlawrev-4065	1214	27	refund	refund	NOUN
inlawrev-4065	1214	28	because	because	SCONJ
inlawrev-4065	1214	29	the	the	DET
inlawrev-4065	1214	30	department	department	NOUN
inlawrev-4065	1214	31	insisted	insist	VERB
inlawrev-4065	1214	32	on	on	ADP
inlawrev-4065	1214	33	cslp	cslp	NOUN
inlawrev-4065	1214	34	paying	pay	VERB
inlawrev-4065	1214	35	the	the	DET
inlawrev-4065	1214	36	sales	sale	NOUN
inlawrev-4065	1214	37	tax	tax	NOUN
inlawrev-4065	1214	38	"	"	PUNCT
inlawrev-4065	1214	39	up	up	ADP
inlawrev-4065	1214	40	-	-	PUNCT
inlawrev-4065	1214	41	front	front	NOUN
inlawrev-4065	1214	42	"	"	PUNCT
inlawrev-4065	1214	43	before	before	SCONJ
inlawrev-4065	1214	44	the	the	DET
inlawrev-4065	1214	45	"	"	PUNCT
inlawrev-4065	1214	46	bundled	bundle	VERB
inlawrev-4065	1214	47	"	"	PUNCT
inlawrev-4065	1214	48	minutes	minute	NOUN
inlawrev-4065	1214	49	were	be	AUX
inlawrev-4065	1214	50	even	even	ADV
inlawrev-4065	1214	51	used	use	VERB
inlawrev-4065	1214	52	,	,	PUNCT
inlawrev-4065	1214	53	and	and	CCONJ
inlawrev-4065	1214	54	this	this	DET
inlawrev-4065	1214	55	practice	practice	NOUN
inlawrev-4065	1214	56	resulted	result	VERB
inlawrev-4065	1214	57	in	in	ADP
inlawrev-4065	1214	58	cslp	cslp	NOUN
inlawrev-4065	1214	59	paying	pay	VERB
inlawrev-4065	1214	60	a	a	DET
inlawrev-4065	1214	61	tax	tax	NOUN
inlawrev-4065	1214	62	on	on	ADP
inlawrev-4065	1214	63	the	the	DET
inlawrev-4065	1214	64	same	same	ADJ
inlawrev-4065	1214	65	airtime	airtime	NOUN
inlawrev-4065	1214	66	minutes	minute	NOUN
inlawrev-4065	1214	67	a	a	DET
inlawrev-4065	1214	68	second	second	ADJ
inlawrev-4065	1214	69	time	time	NOUN
inlawrev-4065	1214	70	when	when	SCONJ
inlawrev-4065	1214	71	they	they	PRON
inlawrev-4065	1214	72	paid	pay	VERB
inlawrev-4065	1214	73	the	the	DET
inlawrev-4065	1214	74	other	other	ADJ
inlawrev-4065	1214	75	cellular	cellular	ADJ
inlawrev-4065	1214	76	service	service	NOUN
inlawrev-4065	1214	77	providers	provider	NOUN
inlawrev-4065	1214	78	for	for	ADP
inlawrev-4065	1214	79	their	their	PRON
inlawrev-4065	1214	80	provision	provision	NOUN
inlawrev-4065	1214	81	of	of	ADP
inlawrev-4065	1214	82	roaming	roam	VERB
inlawrev-4065	1214	83	services.^^^	services.^^^	PROPN
inlawrev-4065	1214	84	in	in	ADP
inlawrev-4065	1214	85	support	support	NOUN
inlawrev-4065	1214	86	of	of	ADP
inlawrev-4065	1214	87	this	this	DET
inlawrev-4065	1214	88	argument	argument	NOUN
inlawrev-4065	1214	89	,	,	PUNCT
inlawrev-4065	1214	90	cslp	cslp	PROPN
inlawrev-4065	1214	91	submitted	submit	VERB
inlawrev-4065	1214	92	the	the	DET
inlawrev-4065	1214	93	affidavits	affidavit	NOUN
inlawrev-4065	1214	94	of	of	ADP
inlawrev-4065	1214	95	robert	robert	PROPN
inlawrev-4065	1214	96	landau	landau	NOUN
inlawrev-4065	1214	97	and	and	CCONJ
inlawrev-4065	1214	98	mark	mark	PROPN
inlawrev-4065	1214	99	mercer	mercer	PROPN
inlawrev-4065	1214	100	discussed	discuss	VERB
inlawrev-4065	1214	101	earlier	early	ADV
inlawrev-4065	1214	102	.	.	PUNCT
inlawrev-4065	1215	1	the	the	DET
inlawrev-4065	1215	2	court	court	NOUN
inlawrev-4065	1215	3	found	find	VERB
inlawrev-4065	1215	4	that	that	SCONJ
inlawrev-4065	1215	5	the	the	DET
inlawrev-4065	1215	6	only	only	ADJ
inlawrev-4065	1215	7	evidence	evidence	NOUN
inlawrev-4065	1215	8	cslp	cslp	NOUN
inlawrev-4065	1215	9	has	have	AUX
inlawrev-4065	1215	10	submitted	submit	VERB
inlawrev-4065	1215	11	to	to	PART
inlawrev-4065	1215	12	substantiate	substantiate	VERB
inlawrev-4065	1215	13	their	their	PRON
inlawrev-4065	1215	14	claim	claim	NOUN
inlawrev-4065	1215	15	of	of	ADP
inlawrev-4065	1215	16	entitlement	entitlement	NOUN
inlawrev-4065	1215	17	to	to	ADP
inlawrev-4065	1215	18	a	a	DET
inlawrev-4065	1215	19	$	$	SYM
inlawrev-4065	1215	20	1.7	1.7	NUM
inlawrev-4065	1215	21	million	million	NUM
inlawrev-4065	1215	22	refund	refund	NOUN
inlawrev-4065	1215	23	was	be	AUX
inlawrev-4065	1215	24	their	their	PRON
inlawrev-4065	1215	25	affiants	affiant	NOUN
inlawrev-4065	1215	26	'	'	PART
inlawrev-4065	1215	27	testimony	testimony	NOUN
inlawrev-4065	1215	28	,	,	PUNCT
inlawrev-4065	1215	29	and	and	CCONJ
inlawrev-4065	1215	30	cslp	cslp	PROPN
inlawrev-4065	1215	31	did	do	AUX
inlawrev-4065	1215	32	not	not	PART
inlawrev-4065	1215	33	provide	provide	VERB
inlawrev-4065	1215	34	any	any	DET
inlawrev-4065	1215	35	actual	actual	ADJ
inlawrev-4065	1215	36	"	"	PUNCT
inlawrev-4065	1215	37	calculations	calculation	NOUN
inlawrev-4065	1215	38	,	,	PUNCT
inlawrev-4065	1215	39	analyses	analysis	NOUN
inlawrev-4065	1215	40	,	,	PUNCT
inlawrev-4065	1215	41	reports	report	NOUN
inlawrev-4065	1215	42	,	,	PUNCT
inlawrev-4065	1215	43	or	or	CCONJ
inlawrev-4065	1215	44	other	other	ADJ
inlawrev-4065	1215	45	underlying	underlying	ADJ
inlawrev-4065	1215	46	data	datum	NOUN
inlawrev-4065	1215	47	to	to	PART
inlawrev-4065	1215	48	support	support	VERB
inlawrev-4065	1215	49	that	that	DET
inlawrev-4065	1215	50	number	number	NOUN
inlawrev-4065	1215	51	.	.	PUNCT
inlawrev-4065	1215	52	"^^"^	"^^"^	PUNCT
inlawrev-4065	1216	1	the	the	DET
inlawrev-4065	1216	2	court	court	NOUN
inlawrev-4065	1216	3	further	far	ADV
inlawrev-4065	1216	4	noted	note	VERB
inlawrev-4065	1216	5	that	that	SCONJ
inlawrev-4065	1216	6	the	the	DET
inlawrev-4065	1216	7	reliability	reliability	NOUN
inlawrev-4065	1216	8	oflandau	oflandau	NOUN
inlawrev-4065	1216	9	's	's	PART
inlawrev-4065	1216	10	and	and	CCONJ
inlawrev-4065	1216	11	mercer	mercer	PROPN
inlawrev-4065	1216	12	's	's	PART
inlawrev-4065	1216	13	testimony	testimony	NOUN
inlawrev-4065	1216	14	had	have	AUX
inlawrev-4065	1216	15	been	be	AUX
inlawrev-4065	1216	16	called	call	VERB
inlawrev-4065	1216	17	into	into	ADP
inlawrev-4065	1216	18	question	question	NOUN
inlawrev-4065	1216	19	by	by	ADP
inlawrev-4065	1216	20	department	department	NOUN
inlawrev-4065	1216	21	.	.	PUNCT
inlawrev-4065	1217	1	therefore	therefore	ADV
inlawrev-4065	1217	2	,	,	PUNCT
inlawrev-4065	1217	3	the	the	DET
inlawrev-4065	1217	4	court	court	NOUN
inlawrev-4065	1217	5	held	hold	VERB
inlawrev-4065	1217	6	that	that	SCONJ
inlawrev-4065	1217	7	there	there	PRON
inlawrev-4065	1217	8	was	be	VERB
inlawrev-4065	1217	9	a	a	DET
inlawrev-4065	1217	10	genuine	genuine	ADJ
inlawrev-4065	1217	11	issue	issue	NOUN
inlawrev-4065	1217	12	as	as	ADP
inlawrev-4065	1217	13	to	to	ADP
inlawrev-4065	1217	14	the	the	DET
inlawrev-4065	1217	15	actual	actual	ADJ
inlawrev-4065	1217	16	amount	amount	NOUN
inlawrev-4065	1217	17	of	of	ADP
inlawrev-4065	1217	18	cslp	cslp	NOUN
inlawrev-4065	1217	19	's	's	PART
inlawrev-4065	1217	20	overpajmient	overpajmient	NOUN
inlawrev-4065	1217	21	of	of	ADP
inlawrev-4065	1217	22	tax	tax	NOUN
inlawrev-4065	1217	23	,	,	PUNCT
inlawrev-4065	1217	24	and	and	CCONJ
inlawrev-4065	1217	25	cslp	cslp	NOUN
inlawrev-4065	1217	26	's	's	PART
inlawrev-4065	1217	27	motion	motion	NOUN
inlawrev-4065	1217	28	for	for	ADP
inlawrev-4065	1217	29	summary	summary	NOUN
inlawrev-4065	1217	30	judgment	judgment	NOUN
inlawrev-4065	1217	31	had	have	VERB
inlawrev-4065	1217	32	to	to	PART
inlawrev-4065	1217	33	be	be	AUX
inlawrev-4065	1217	34	denied.^^^	denied.^^^	PROPN
inlawrev-4065	1217	35	3	3	NUM
inlawrev-4065	1217	36	.	.	PUNCT
inlawrev-4065	1217	37	ameritech	ameritech	PROPN
inlawrev-4065	1217	38	publishing	publishing	PROPN
inlawrev-4065	1217	39	,	,	PUNCT
inlawrev-4065	1217	40	inc	inc	PROPN
inlawrev-4065	1217	41	.	.	PROPN
inlawrev-4065	1218	1	v.	v.	PROPN
inlawrev-4065	1218	2	indiana	indiana	PROPN
inlawrev-4065	1218	3	department	department	PROPN
inlawrev-4065	1218	4	of	of	ADP
inlawrev-4065	1218	5	state	state	PROPN
inlawrev-4065	1218	6	revenue.^^^	revenue.^^^	VERB
inlawrev-4065	1218	7	—	—	PUNCT
inlawrev-4065	1218	8	a	a	DET
inlawrev-4065	1218	9	similar	similar	ADJ
inlawrev-4065	1218	10	case	case	NOUN
inlawrev-4065	1218	11	came	come	VERB
inlawrev-4065	1218	12	before	before	ADP
inlawrev-4065	1218	13	the	the	DET
inlawrev-4065	1218	14	court	court	NOUN
inlawrev-4065	1218	15	previously	previously	ADV
inlawrev-4065	1218	16	in	in	ADP
inlawrev-4065	1218	17	ameritech	ameritech	PROPN
inlawrev-4065	1218	18	publishing	publishing	PROPN
inlawrev-4065	1218	19	,	,	PUNCT
inlawrev-4065	1218	20	inc	inc	PROPN
inlawrev-4065	1218	21	.	.	PROPN
inlawrev-4065	1218	22	v.	v.	PROPN
inlawrev-4065	1218	23	indiana	indiana	PROPN
inlawrev-4065	1218	24	department	department	PROPN
inlawrev-4065	1218	25	ofstate	ofstate	PROPN
inlawrev-4065	1218	26	revenue	revenue	NOUN
inlawrev-4065	1218	27	(	(	PUNCT
inlawrev-4065	1218	28	api	api	PROPN
inlawrev-4065	1218	29	i)p^	i)p^	PROPN
inlawrev-4065	1218	30	api	api	NOUN
inlawrev-4065	1219	1	i	i	PRON
inlawrev-4065	1219	2	was	be	AUX
inlawrev-4065	1219	3	issued	issue	VERB
inlawrev-4065	1219	4	nearly	nearly	ADV
inlawrev-4065	1219	5	four	four	NUM
inlawrev-4065	1219	6	years	year	NOUN
inlawrev-4065	1219	7	ago	ago	ADV
inlawrev-4065	1219	8	,	,	PUNCT
inlawrev-4065	1219	9	and	and	CCONJ
inlawrev-4065	1219	10	the	the	DET
inlawrev-4065	1219	11	court	court	NOUN
inlawrev-4065	1219	12	held	hold	VERB
inlawrev-4065	1219	13	that	that	SCONJ
inlawrev-4065	1219	14	,	,	PUNCT
inlawrev-4065	1219	15	during	during	ADP
inlawrev-4065	1219	16	a	a	DET
inlawrev-4065	1219	17	portion	portion	NOUN
inlawrev-4065	1219	18	of	of	ADP
inlawrev-4065	1219	19	the	the	DET
inlawrev-4065	1219	20	1998	1998	NUM
inlawrev-4065	1219	21	through	through	ADP
inlawrev-4065	1219	22	2003	2003	NUM
inlawrev-4065	1219	23	tax	tax	NOUN
inlawrev-4065	1219	24	years	year	NOUN
inlawrev-4065	1219	25	,	,	PUNCT
inlawrev-4065	1219	26	ameritech	ameritech	PROPN
inlawrev-4065	1219	27	publishing	publishing	PROPN
inlawrev-4065	1219	28	,	,	PUNCT
inlawrev-4065	1219	29	inc	inc	PROPN
inlawrev-4065	1219	30	.	.	PROPN
inlawrev-4065	1219	31	's	's	PART
inlawrev-4065	1219	32	(	(	PUNCT
inlawrev-4065	1219	33	api	api	NOUN
inlawrev-4065	1219	34	)	)	PUNCT
inlawrev-4065	1219	35	out	out	ADP
inlawrev-4065	1219	36	-	-	PUNCT
inlawrev-4065	1219	37	of	of	ADP
inlawrev-4065	1219	38	-	-	PUNCT
inlawrev-4065	1219	39	state	state	NOUN
inlawrev-4065	1219	40	purchases	purchase	NOUN
inlawrev-4065	1219	41	and	and	CCONJ
inlawrev-4065	1219	42	its	its	PRON
inlawrev-4065	1219	43	in	in	ADP
inlawrev-4065	1219	44	-	-	PUNCT
inlawrev-4065	1219	45	state	state	NOUN
inlawrev-4065	1219	46	use	use	NOUN
inlawrev-4065	1219	47	of	of	ADP
inlawrev-4065	1219	48	telephone	telephone	NOUN
inlawrev-4065	1219	49	directories	directory	NOUN
inlawrev-4065	1219	50	were	be	AUX
inlawrev-4065	1219	51	not	not	PART
inlawrev-4065	1219	52	subject	subject	ADJ
inlawrev-4065	1219	53	to	to	ADP
inlawrev-4065	1219	54	indiana	indiana	PROPN
inlawrev-4065	1219	55	use	use	VERB
inlawrev-4065	1219	56	tax.^"^^	tax.^"^^	NOUN
inlawrev-4065	1219	57	the	the	DET
inlawrev-4065	1219	58	court	court	NOUN
inlawrev-4065	1219	59	ordered	order	VERB
inlawrev-4065	1219	60	as	as	ADP
inlawrev-4065	1219	61	a	a	DET
inlawrev-4065	1219	62	result	result	NOUN
inlawrev-4065	1219	63	the	the	DET
inlawrev-4065	1219	64	department	department	NOUN
inlawrev-4065	1219	65	to	to	PART
inlawrev-4065	1219	66	refund	refund	VERB
inlawrev-4065	1219	67	api	api	NOUN
inlawrev-4065	1219	68	over	over	ADP
inlawrev-4065	1219	69	$	$	SYM
inlawrev-4065	1219	70	2.5	2.5	NUM
inlawrev-4065	1219	71	million	million	NUM
inlawrev-4065	1219	72	.	.	PUNCT
inlawrev-4065	1220	1	^^^	^^^	PUNCT
inlawrev-4065	1220	2	during	during	ADP
inlawrev-4065	1220	3	the	the	DET
inlawrev-4065	1220	4	time	time	NOUN
inlawrev-4065	1220	5	ofthe	ofthe	NOUN
inlawrev-4065	1220	6	^p/	^p/	SYM
inlawrev-4065	1220	7	litigation	litigation	NOUN
inlawrev-4065	1220	8	,	,	PUNCT
inlawrev-4065	1220	9	api	api	NOUN
inlawrev-4065	1220	10	filed	file	VERB
inlawrev-4065	1220	11	another	another	DET
inlawrev-4065	1220	12	claim	claim	NOUN
inlawrev-4065	1220	13	requesting	request	VERB
inlawrev-4065	1220	14	an	an	DET
inlawrev-4065	1220	15	additional	additional	ADJ
inlawrev-4065	1220	16	refund	refund	NOUN
inlawrev-4065	1220	17	of	of	ADP
inlawrev-4065	1220	18	$	$	SYM
inlawrev-4065	1220	19	1,320,374.57	1,320,374.57	NUM
inlawrev-4065	1220	20	for	for	ADP
inlawrev-4065	1220	21	taxes	taxis	NOUN
inlawrev-4065	1220	22	paid	pay	VERB
inlawrev-4065	1220	23	on	on	ADP
inlawrev-4065	1220	24	items	item	NOUN
inlawrev-4065	1220	25	of	of	ADP
inlawrev-4065	1220	26	issue	issue	NOUN
inlawrev-4065	1220	27	in	in	ADP
inlawrev-4065	1220	28	the	the	DET
inlawrev-4065	1220	29	first	first	ADJ
inlawrev-4065	1220	30	case	case	NOUN
inlawrev-4065	1220	31	from	from	ADP
inlawrev-4065	1220	32	the	the	DET
inlawrev-4065	1220	33	october	october	PROPN
inlawrev-4065	1220	34	1	1	NUM
inlawrev-4065	1220	35	,	,	PUNCT
inlawrev-4065	1220	36	2003	2003	NUM
inlawrev-4065	1220	37	through	through	ADP
inlawrev-4065	1220	38	the	the	DET
inlawrev-4065	1220	39	december	december	PROPN
inlawrev-4065	1220	40	3	3	NUM
inlawrev-4065	1220	41	1	1	NUM
inlawrev-4065	1220	42	,	,	PUNCT
inlawrev-4065	1220	43	2005	2005	NUM
inlawrev-4065	1220	44	.	.	PUNCT
inlawrev-4065	1221	1	in	in	ADP
inlawrev-4065	1221	2	april	april	PROPN
inlawrev-4065	1221	3	2008	2008	NUM
inlawrev-4065	1221	4	,	,	PUNCT
inlawrev-4065	1221	5	the	the	DET
inlawrev-4065	1221	6	department	department	NOUN
inlawrev-4065	1221	7	denied	deny	VERB
inlawrev-4065	1221	8	api	api	NOUN
inlawrev-4065	1221	9	's	's	PART
inlawrev-4065	1221	10	claim	claim	NOUN
inlawrev-4065	1221	11	.	.	PUNCT
inlawrev-4065	1222	1	api	api	PROPN
inlawrev-4065	1222	2	timely	timely	ADV
inlawrev-4065	1222	3	filed	file	VERB
inlawrev-4065	1222	4	an	an	DET
inlawrev-4065	1222	5	appeal	appeal	NOUN
inlawrev-4065	1222	6	with	with	ADP
inlawrev-4065	1222	7	the	the	DET
inlawrev-4065	1222	8	tax	tax	NOUN
inlawrev-4065	1222	9	court	court	NOUN
inlawrev-4065	1222	10	arguing	argue	VERB
inlawrev-4065	1222	11	that	that	SCONJ
inlawrev-4065	1222	12	api	api	NOUN
inlawrev-4065	1222	13	's	's	PART
inlawrev-4065	1222	14	use	use	NOUN
inlawrev-4065	1222	15	of	of	ADP
inlawrev-4065	1222	16	its	its	PRON
inlawrev-4065	1222	17	telephone	telephone	NOUN
inlawrev-4065	1222	18	directories	directory	NOUN
inlawrev-4065	1222	19	in	in	ADP
inlawrev-4065	1222	20	indiana	indiana	PROPN
inlawrev-4065	1222	21	should	should	AUX
inlawrev-4065	1222	22	not	not	PART
inlawrev-4065	1222	23	be	be	AUX
inlawrev-4065	1222	24	subject	subject	ADJ
inlawrev-4065	1222	25	to	to	ADP
inlawrev-4065	1222	26	indiana	indiana	PROPN
inlawrev-4065	1222	27	's	's	PART
inlawrev-4065	1222	28	use	use	NOUN
inlawrev-4065	1222	29	tax	tax	NOUN
inlawrev-4065	1222	30	.	.	PUNCT
inlawrev-4065	1223	1	both	both	DET
inlawrev-4065	1223	2	parties	party	NOUN
inlawrev-4065	1223	3	filed	file	VERB
inlawrev-4065	1223	4	cross	cross	NOUN
inlawrev-4065	1223	5	-	-	NOUN
inlawrev-4065	1223	6	motions	motion	NOUN
inlawrev-4065	1223	7	for	for	ADP
inlawrev-4065	1223	8	summary	summary	NOUN
inlawrev-4065	1223	9	judgment	judgment	NOUN
inlawrev-4065	1223	10	.	.	PUNCT
inlawrev-4065	1224	1	^"^^	^"^^	NOUN
inlawrev-4065	1224	2	the	the	DET
inlawrev-4065	1224	3	court	court	NOUN
inlawrev-4065	1224	4	noted	note	VERB
inlawrev-4065	1224	5	that	that	SCONJ
inlawrev-4065	1224	6	in	in	ADP
inlawrev-4065	1224	7	api	api	PROPN
inlawrev-4065	1224	8	i	i	PRON
inlawrev-4065	1224	9	,	,	PUNCT
inlawrev-4065	1224	10	it	it	PRON
inlawrev-4065	1224	11	had	have	AUX
inlawrev-4065	1224	12	held	hold	VERB
inlawrev-4065	1224	13	"	"	PUNCT
inlawrev-4065	1224	14	that	that	PRON
inlawrev-4065	1224	15	api	api	NOUN
inlawrev-4065	1224	16	's	's	PART
inlawrev-4065	1224	17	purchases	purchase	NOUN
inlawrev-4065	1224	18	ofpaper	ofpap	ADJ
inlawrev-4065	1224	19	and	and	CCONJ
inlawrev-4065	1224	20	printing	printing	NOUN
inlawrev-4065	1224	21	services	service	NOUN
inlawrev-4065	1224	22	and	and	CCONJ
inlawrev-4065	1224	23	its	its	PRON
inlawrev-4065	1224	24	use	use	NOUN
inlawrev-4065	1224	25	oftelephone	oftelephone	NOUN
inlawrev-4065	1224	26	directories	directory	NOUN
inlawrev-4065	1224	27	were	be	AUX
inlawrev-4065	1224	28	not	not	PART
inlawrev-4065	1224	29	subject	subject	ADJ
inlawrev-4065	1224	30	to	to	ADP
inlawrev-4065	1224	31	indiana	indiana	PROPN
inlawrev-4065	1224	32	use	use	PROPN
inlawrev-4065	1224	33	tax	tax	NOUN
inlawrev-4065	1224	34	.	.	PUNCT
inlawrev-4065	1225	1	"^"^	"^"^	X
inlawrev-4065	1225	2	*	*	PUNCT
inlawrev-4065	1225	3	the	the	DET
inlawrev-4065	1225	4	court	court	NOUN
inlawrev-4065	1225	5	in	in	ADP
inlawrev-4065	1225	6	^p	^p	PROPN
inlawrev-4065	1225	7	/	/	SYM
inlawrev-4065	1225	8	noted	note	VERB
inlawrev-4065	1225	9	three	three	NUM
inlawrev-4065	1225	10	reasons	reason	NOUN
inlawrev-4065	1225	11	why	why	SCONJ
inlawrev-4065	1225	12	api	api	NOUN
inlawrev-4065	1225	13	was	be	AUX
inlawrev-4065	1225	14	not	not	PART
inlawrev-4065	1225	15	subject	subject	ADJ
inlawrev-4065	1225	16	to	to	ADP
inlawrev-4065	1225	17	use	use	VERB
inlawrev-4065	1225	18	tax	tax	NOUN
inlawrev-4065	1225	19	:	:	PUNCT
inlawrev-4065	1225	20	(	(	PUNCT
inlawrev-4065	1225	21	1	1	X
inlawrev-4065	1225	22	)	)	PUNCT
inlawrev-4065	1225	23	while	while	SCONJ
inlawrev-4065	1225	24	api	api	NOUN
inlawrev-4065	1225	25	acquired	acquire	VERB
inlawrev-4065	1225	26	the	the	DET
inlawrev-4065	1225	27	paper	paper	NOUN
inlawrev-4065	1225	28	at	at	ADP
inlawrev-4065	1225	29	retail	retail	NOUN
inlawrev-4065	1225	30	,	,	PUNCT
inlawrev-4065	1225	31	it	it	PRON
inlawrev-4065	1225	32	was	be	AUX
inlawrev-4065	1225	33	consumed	consume	VERB
inlawrev-4065	1225	34	entirely	entirely	ADV
inlawrev-4065	1225	35	in	in	ADP
inlawrev-4065	1225	36	532	532	NUM
inlawrev-4065	1225	37	.	.	PUNCT
inlawrev-4065	1226	1	i	i	PRON
inlawrev-4065	1226	2	d	d	PROPN
inlawrev-4065	1226	3	533	533	NUM
inlawrev-4065	1226	4	.	.	PUNCT
inlawrev-4065	1227	1	i	i	PRON
inlawrev-4065	1227	2	d	d	PROPN
inlawrev-4065	1227	3	534	534	NUM
inlawrev-4065	1227	4	.	.	PUNCT
inlawrev-4065	1228	1	i	i	PRON
inlawrev-4065	1228	2	d	d	PROPN
inlawrev-4065	1228	3	at	at	ADP
inlawrev-4065	1228	4	*	*	PROPN
inlawrev-4065	1228	5	4	4	NUM
inlawrev-4065	1228	6	.	.	NOUN
inlawrev-4065	1228	7	535	535	NUM
inlawrev-4065	1228	8	.	.	PUNCT
inlawrev-4065	1229	1	mat*5	mat*5	PROPN
inlawrev-4065	1229	2	.	.	PROPN
inlawrev-4065	1230	1	536	536	NUM
inlawrev-4065	1230	2	.	.	PUNCT
inlawrev-4065	1231	1	916n.e.2d752(ind	916n.e.2d752(ind	X
inlawrev-4065	1231	2	.	.	PUNCT
inlawrev-4065	1232	1	t.c	t.c	PROPN
inlawrev-4065	1232	2	.	.	PROPN
inlawrev-4065	1232	3	2009	2009	NUM
inlawrev-4065	1232	4	)	)	PUNCT
inlawrev-4065	1232	5	.	.	PUNCT
inlawrev-4065	1233	1	537	537	NUM
inlawrev-4065	1233	2	.	.	PUNCT
inlawrev-4065	1234	1	no	no	INTJ
inlawrev-4065	1234	2	.	.	NOUN
inlawrev-4065	1234	3	49t10	49t10	NUM
inlawrev-4065	1234	4	-	-	PUNCT
inlawrev-4065	1234	5	0305	0305	NUM
inlawrev-4065	1234	6	-	-	PUNCT
inlawrev-4065	1234	7	ta-26	ta-26	NOUN
inlawrev-4065	1234	8	(	(	PUNCT
inlawrev-4065	1234	9	ind	ind	NOUN
inlawrev-4065	1234	10	.	.	PUNCT
inlawrev-4065	1235	1	t.c	t.c	PROPN
inlawrev-4065	1235	2	.	.	PROPN
inlawrev-4065	1235	3	oct	oct	PROPN
inlawrev-4065	1235	4	.	.	PROPN
inlawrev-4065	1235	5	19	19	NUM
inlawrev-4065	1235	6	,	,	PUNCT
inlawrev-4065	1235	7	2006	2006	NUM
inlawrev-4065	1235	8	)	)	PUNCT
inlawrev-4065	1235	9	,	,	PUNCT
inlawrev-4065	1235	10	trans	trans	PROPN
inlawrev-4065	1235	11	,	,	PUNCT
inlawrev-4065	1235	12	denied	deny	VERB
inlawrev-4065	1235	13	,	,	PUNCT
inlawrev-4065	1235	14	869	869	NUM
inlawrev-4065	1235	15	n.e.2d	n.e.2d	NOUN
inlawrev-4065	1235	16	451	451	NUM
inlawrev-4065	1235	17	(	(	PUNCT
inlawrev-4065	1235	18	ind	ind	NOUN
inlawrev-4065	1235	19	.	.	PUNCT
inlawrev-4065	1235	20	2007	2007	NUM
inlawrev-4065	1235	21	)	)	PUNCT
inlawrev-4065	1235	22	.	.	PUNCT
inlawrev-4065	1236	1	538	538	NUM
inlawrev-4065	1236	2	.	.	PUNCT
inlawrev-4065	1237	1	ameritech	ameritech	PROPN
inlawrev-4065	1237	2	publ'g	publ'g	PROPN
inlawrev-4065	1237	3	,	,	PUNCT
inlawrev-4065	1237	4	inc	inc	PROPN
inlawrev-4065	1237	5	.	.	PROPN
inlawrev-4065	1237	6	,	,	PUNCT
inlawrev-4065	1237	7	916	916	NUM
inlawrev-4065	1237	8	n.e.2d	n.e.2d	NOUN
inlawrev-4065	1237	9	at	at	ADP
inlawrev-4065	1237	10	752	752	NUM
inlawrev-4065	1237	11	.	.	PUNCT
inlawrev-4065	1238	1	539	539	X
inlawrev-4065	1238	2	.	.	X
inlawrev-4065	1238	3	mat	mat	NOUN
inlawrev-4065	1238	4	753	753	NUM
inlawrev-4065	1238	5	.	.	PUNCT
inlawrev-4065	1239	1	540	540	NUM
inlawrev-4065	1239	2	.	.	PUNCT
inlawrev-4065	1240	1	i	i	PRON
inlawrev-4065	1240	2	d	d	PROPN
inlawrev-4065	1240	3	541	541	NUM
inlawrev-4065	1240	4	.	.	PUNCT
inlawrev-4065	1241	1	mat	mat	PROPN
inlawrev-4065	1241	2	754	754	NUM
inlawrev-4065	1241	3	.	.	PUNCT
inlawrev-4065	1242	1	2010	2010	NUM
inlawrev-4065	1242	2	]	]	PUNCT
inlawrev-4065	1242	3	taxation	taxation	NOUN
inlawrev-4065	1242	4	1047	1047	NUM
inlawrev-4065	1242	5	the	the	DET
inlawrev-4065	1242	6	out	out	ADV
inlawrev-4065	1242	7	-	-	PUNCT
inlawrev-4065	1242	8	of	of	ADP
inlawrev-4065	1242	9	-	-	PUNCT
inlawrev-4065	1242	10	state	state	NOUN
inlawrev-4065	1242	11	production	production	NOUN
inlawrev-4065	1242	12	process	process	NOUN
inlawrev-4065	1242	13	and	and	CCONJ
inlawrev-4065	1242	14	,	,	PUNCT
inlawrev-4065	1242	15	therefore	therefore	ADV
inlawrev-4065	1242	16	,	,	PUNCT
inlawrev-4065	1242	17	never	never	ADV
inlawrev-4065	1242	18	used	use	VERB
inlawrev-4065	1242	19	it	it	PRON
inlawrev-4065	1242	20	in	in	ADP
inlawrev-4065	1242	21	indiana	indiana	PROPN
inlawrev-4065	1242	22	;	;	PUNCT
inlawrev-4065	1242	23	(	(	PUNCT
inlawrev-4065	1242	24	2	2	X
inlawrev-4065	1242	25	)	)	PUNCT
inlawrev-4065	1242	26	api	api	NOUN
inlawrev-4065	1242	27	did	do	AUX
inlawrev-4065	1242	28	not	not	PART
inlawrev-4065	1242	29	acquire	acquire	VERB
inlawrev-4065	1242	30	tangible	tangible	ADJ
inlawrev-4065	1242	31	personal	personal	ADJ
inlawrev-4065	1242	32	property	property	NOUN
inlawrev-4065	1242	33	when	when	SCONJ
inlawrev-4065	1242	34	it	it	PRON
inlawrev-4065	1242	35	purchased	purchase	VERB
inlawrev-4065	1242	36	printing	printing	NOUN
inlawrev-4065	1242	37	services	service	NOUN
inlawrev-4065	1242	38	;	;	PUNCT
inlawrev-4065	1242	39	and	and	CCONJ
inlawrev-4065	1242	40	(	(	PUNCT
inlawrev-4065	1242	41	3	3	X
inlawrev-4065	1242	42	)	)	PUNCT
inlawrev-4065	1242	43	api	api	NOUN
inlawrev-4065	1242	44	used	use	VERB
inlawrev-4065	1242	45	its	its	PRON
inlawrev-4065	1242	46	telephone	telephone	NOUN
inlawrev-4065	1242	47	directories	directory	NOUN
inlawrev-4065	1242	48	in	in	ADP
inlawrev-4065	1242	49	indiana	indiana	PROPN
inlawrev-4065	1242	50	,	,	PUNCT
inlawrev-4065	1242	51	it	it	PRON
inlawrev-4065	1242	52	did	do	AUX
inlawrev-4065	1242	53	not	not	PART
inlawrev-4065	1242	54	acquire	acquire	VERB
inlawrev-4065	1242	55	them	they	PRON
inlawrev-4065	1242	56	in	in	ADP
inlawrev-4065	1242	57	a	a	DET
inlawrev-4065	1242	58	retail	retail	ADJ
inlawrev-4065	1242	59	transaction	transaction	NOUN
inlawrev-4065	1242	60	.	.	PUNCT
inlawrev-4065	1243	1	^"^^	^"^^	NOUN
inlawrev-4065	1243	2	in	in	ADP
inlawrev-4065	1243	3	api	api	NOUN
inlawrev-4065	1243	4	,	,	PUNCT
inlawrev-4065	1243	5	the	the	DET
inlawrev-4065	1243	6	department	department	NOUN
inlawrev-4065	1243	7	presented	present	VERB
inlawrev-4065	1243	8	three	three	NUM
inlawrev-4065	1243	9	arguments	argument	NOUN
inlawrev-4065	1243	10	in	in	ADP
inlawrev-4065	1243	11	support	support	NOUN
inlawrev-4065	1243	12	of	of	ADP
inlawrev-4065	1243	13	summary	summary	NOUN
inlawrev-4065	1243	14	judgment	judgment	NOUN
inlawrev-4065	1243	15	.	.	PUNCT
inlawrev-4065	1244	1	first	first	ADV
inlawrev-4065	1244	2	,	,	PUNCT
inlawrev-4065	1244	3	the	the	DET
inlawrev-4065	1244	4	department	department	NOUN
inlawrev-4065	1244	5	argued	argue	VERB
inlawrev-4065	1244	6	that	that	SCONJ
inlawrev-4065	1244	7	this	this	DET
inlawrev-4065	1244	8	case	case	NOUN
inlawrev-4065	1244	9	presents	present	VERB
inlawrev-4065	1244	10	distinct	distinct	ADJ
inlawrev-4065	1244	11	facts	fact	NOUN
inlawrev-4065	1244	12	from	from	ADP
inlawrev-4065	1244	13	the	the	DET
inlawrev-4065	1244	14	key	key	ADJ
inlawrev-4065	1244	15	precedent	precedent	NOUN
inlawrev-4065	1244	16	cited	cite	VERB
inlawrev-4065	1244	17	in	in	ADP
inlawrev-4065	1244	18	api	api	NOUN
inlawrev-4065	1244	19	1	1	NUM
inlawrev-4065	1244	20	,	,	PUNCT
inlawrev-4065	1244	21	namely	namely	ADV
inlawrev-4065	1244	22	morton	morton	PROPN
inlawrev-4065	1244	23	buildings	buildings	PROPN
inlawrev-4065	1244	24	,	,	PUNCT
inlawrev-4065	1244	25	inc	inc	PROPN
inlawrev-4065	1244	26	.	.	PROPN
inlawrev-4065	1244	27	v.	v.	PROPN
inlawrev-4065	1244	28	indiana	indiana	PROPN
inlawrev-4065	1244	29	department	department	PROPN
inlawrev-4065	1244	30	of	of	ADP
inlawrev-4065	1244	31	state	state	PROPN
inlawrev-4065	1244	32	revenue.^^^	revenue.^^^	VERB
inlawrev-4065	1244	33	second	second	ADV
inlawrev-4065	1244	34	,	,	PUNCT
inlawrev-4065	1244	35	the	the	DET
inlawrev-4065	1244	36	department	department	NOUN
inlawrev-4065	1244	37	argued	argue	VERB
inlawrev-4065	1244	38	that	that	SCONJ
inlawrev-4065	1244	39	rr	rr	PROPN
inlawrev-4065	1244	40	donnelley	donnelley	PROPN
inlawrev-4065	1244	41	was	be	AUX
inlawrev-4065	1244	42	a	a	DET
inlawrev-4065	1244	43	"	"	PUNCT
inlawrev-4065	1244	44	manufacturer	manufacturer	NOUN
inlawrev-4065	1244	45	/	/	SYM
inlawrev-4065	1244	46	commercial	commercial	ADJ
inlawrev-4065	1244	47	printer	printer	NOUN
inlawrev-4065	1244	48	and	and	CCONJ
inlawrev-4065	1244	49	not	not	PART
inlawrev-4065	1244	50	just	just	ADV
inlawrev-4065	1244	51	a	a	DET
inlawrev-4065	1244	52	service	service	NOUN
inlawrev-4065	1244	53	provider	provider	NOUN
inlawrev-4065	1244	54	;	;	PUNCT
inlawrev-4065	1244	55	and	and	CCONJ
inlawrev-4065	1244	56	finally	finally	ADV
inlawrev-4065	1244	57	that	that	PRON
inlawrev-4065	1244	58	,	,	PUNCT
inlawrev-4065	1244	59	as	as	ADP
inlawrev-4065	1244	60	a	a	DET
inlawrev-4065	1244	61	commercial	commercial	ADJ
inlawrev-4065	1244	62	printer	printer	NOUN
inlawrev-4065	1244	63	,	,	PUNCT
inlawrev-4065	1244	64	rr	rr	PROPN
inlawrev-4065	1244	65	donnelley	donnelley	PROPN
inlawrev-4065	1244	66	necessarily	necessarily	ADV
inlawrev-4065	1244	67	acquires	acquire	VERB
inlawrev-4065	1244	68	tangible	tangible	ADJ
inlawrev-4065	1244	69	personal	personal	ADJ
inlawrev-4065	1244	70	property	property	NOUN
inlawrev-4065	1244	71	...	...	PUNCT
inlawrev-4065	1244	72	in	in	ADP
inlawrev-4065	1244	73	order	order	NOUN
inlawrev-4065	1244	74	to	to	PART
inlawrev-4065	1244	75	resell	resell	VERB
inlawrev-4065	1244	76	that	that	DET
inlawrev-4065	1244	77	property	property	NOUN
inlawrev-4065	1244	78	to	to	ADP
inlawrev-4065	1244	79	its	its	PRON
inlawrev-4065	1244	80	customers	customer	NOUN
inlawrev-4065	1244	81	in	in	ADP
inlawrev-4065	1244	82	the	the	DET
inlawrev-4065	1244	83	form	form	NOUN
inlawrev-4065	1244	84	of	of	ADP
inlawrev-4065	1244	85	printed	print	VERB
inlawrev-4065	1244	86	materials	material	NOUN
inlawrev-4065	1244	87	.	.	PUNCT
inlawrev-4065	1245	1	"	"	PUNCT
inlawrev-4065	1245	2	^"^"^	^"^"^	PUNCT
inlawrev-4065	1245	3	the	the	DET
inlawrev-4065	1245	4	court	court	NOUN
inlawrev-4065	1245	5	rejected	reject	VERB
inlawrev-4065	1245	6	the	the	DET
inlawrev-4065	1245	7	department	department	NOUN
inlawrev-4065	1245	8	's	's	PART
inlawrev-4065	1245	9	first	first	ADJ
inlawrev-4065	1245	10	argument	argument	NOUN
inlawrev-4065	1245	11	with	with	ADP
inlawrev-4065	1245	12	regard	regard	NOUN
inlawrev-4065	1245	13	to	to	ADP
inlawrev-4065	1245	14	application	application	NOUN
inlawrev-4065	1245	15	oi	oi	PROPN
inlawrev-4065	1245	16	morton	morton	PROPN
inlawrev-4065	1245	17	finding	find	VERB
inlawrev-4065	1245	18	that	that	SCONJ
inlawrev-4065	1245	19	,	,	PUNCT
inlawrev-4065	1245	20	as	as	SCONJ
inlawrev-4065	1245	21	was	be	AUX
inlawrev-4065	1245	22	the	the	DET
inlawrev-4065	1245	23	case	case	NOUN
inlawrev-4065	1245	24	in	in	ADP
inlawrev-4065	1245	25	api	api	PROPN
inlawrev-4065	1245	26	i	i	PROPN
inlawrev-4065	1245	27	,	,	PUNCT
inlawrev-4065	1245	28	the	the	DET
inlawrev-4065	1245	29	court	court	NOUN
inlawrev-4065	1245	30	found	find	VERB
inlawrev-4065	1245	31	the	the	DET
inlawrev-4065	1245	32	holding	hold	VERB
inlawrev-4065	1245	33	ofmorton	ofmorton	NOUN
inlawrev-4065	1245	34	to	to	PART
inlawrev-4065	1245	35	be	be	AUX
inlawrev-4065	1245	36	instructive	instructive	ADJ
inlawrev-4065	1245	37	,	,	PUNCT
inlawrev-4065	1245	38	not	not	PART
inlawrev-4065	1245	39	simply	simply	ADV
inlawrev-4065	1245	40	due	due	ADJ
inlawrev-4065	1245	41	to	to	ADP
inlawrev-4065	1245	42	its	its	PRON
inlawrev-4065	1245	43	facts.^"*^	facts.^"*^	NOUN
inlawrev-4065	1245	44	furthermore	furthermore	ADV
inlawrev-4065	1245	45	,	,	PUNCT
inlawrev-4065	1245	46	the	the	DET
inlawrev-4065	1245	47	court	court	NOUN
inlawrev-4065	1245	48	found	find	VERB
inlawrev-4065	1245	49	that	that	SCONJ
inlawrev-4065	1245	50	the	the	DET
inlawrev-4065	1245	51	"	"	PUNCT
inlawrev-4065	1245	52	relevant	relevant	ADJ
inlawrev-4065	1245	53	inquiry	inquiry	NOUN
inlawrev-4065	1245	54	continue[d	continue[d	NOUN
inlawrev-4065	1245	55	]	]	PUNCT
inlawrev-4065	1245	56	to	to	PART
inlawrev-4065	1245	57	be	be	AUX
inlawrev-4065	1245	58	whether	whether	SCONJ
inlawrev-4065	1245	59	the	the	DET
inlawrev-4065	1245	60	two	two	NUM
inlawrev-4065	1245	61	conditions	condition	NOUN
inlawrev-4065	1245	62	of	of	ADP
inlawrev-4065	1245	63	ic	ic	PROPN
inlawrev-4065	1245	64	6	6	NUM
inlawrev-4065	1245	65	-	-	SYM
inlawrev-4065	1245	66	2.5	2.5	NUM
inlawrev-4065	1245	67	-	-	PUNCT
inlawrev-4065	1245	68	3	3	NUM
inlawrev-4065	1245	69	-	-	SYM
inlawrev-4065	1245	70	2	2	NUM
inlawrev-4065	1245	71	were	be	AUX
inlawrev-4065	1245	72	satisfied	satisfied	ADJ
inlawrev-4065	1245	73	.	.	PUNCT
inlawrev-4065	1246	1	"^"^^	"^"^^	NOUN
inlawrev-4065	1246	2	specifically	specifically	ADV
inlawrev-4065	1246	3	,	,	PUNCT
inlawrev-4065	1246	4	the	the	DET
inlawrev-4065	1246	5	court	court	NOUN
inlawrev-4065	1246	6	looked	look	VERB
inlawrev-4065	1246	7	to	to	ADP
inlawrev-4065	1246	8	"	"	PUNCT
inlawrev-4065	1246	9	whether	whether	SCONJ
inlawrev-4065	1246	10	api	api	NOUN
inlawrev-4065	1246	11	acquired	acquire	VERB
inlawrev-4065	1246	12	tangible	tangible	ADJ
inlawrev-4065	1246	13	personal	personal	ADJ
inlawrev-4065	1246	14	property	property	NOUN
inlawrev-4065	1246	15	in	in	ADP
inlawrev-4065	1246	16	a	a	DET
inlawrev-4065	1246	17	retail	retail	ADJ
inlawrev-4065	1246	18	transaction	transaction	NOUN
inlawrev-4065	1246	19	;	;	PUNCT
inlawrev-4065	1246	20	and	and	CCONJ
inlawrev-4065	1246	21	,	,	PUNCT
inlawrev-4065	1246	22	if	if	SCONJ
inlawrev-4065	1246	23	so	so	ADV
inlawrev-4065	1246	24	,	,	PUNCT
inlawrev-4065	1246	25	whether	whether	SCONJ
inlawrev-4065	1246	26	api	api	NOUN
inlawrev-4065	1246	27	used	use	VERB
inlawrev-4065	1246	28	,	,	PUNCT
inlawrev-4065	1246	29	stored	store	VERB
inlawrev-4065	1246	30	,	,	PUNCT
inlawrev-4065	1246	31	or	or	CCONJ
inlawrev-4065	1246	32	consumed	consume	VERB
inlawrev-4065	1246	33	that	that	SCONJ
inlawrev-4065	1246	34	tangible	tangible	ADJ
inlawrev-4065	1246	35	personal	personal	ADJ
inlawrev-4065	1246	36	property	property	NOUN
inlawrev-4065	1246	37	in	in	ADP
inlawrev-4065	1246	38	indiana	indiana	PROPN
inlawrev-4065	1246	39	.	.	PUNCT
inlawrev-4065	1247	1	"	"	PUNCT
inlawrev-4065	1247	2	^"^^	^"^^	NOUN
inlawrev-4065	1247	3	the	the	DET
inlawrev-4065	1247	4	court	court	NOUN
inlawrev-4065	1247	5	further	far	ADV
inlawrev-4065	1247	6	found	find	VERB
inlawrev-4065	1247	7	that	that	SCONJ
inlawrev-4065	1247	8	the	the	DET
inlawrev-4065	1247	9	department	department	NOUN
inlawrev-4065	1247	10	's	's	PART
inlawrev-4065	1247	11	final	final	ADJ
inlawrev-4065	1247	12	two	two	NUM
inlawrev-4065	1247	13	arguments	argument	NOUN
inlawrev-4065	1247	14	sought	seek	VERB
inlawrev-4065	1247	15	to	to	PART
inlawrev-4065	1247	16	subject	subject	VERB
inlawrev-4065	1247	17	api	api	NOUN
inlawrev-4065	1247	18	to	to	ADP
inlawrev-4065	1247	19	indiana	indiana	PROPN
inlawrev-4065	1247	20	's	's	PART
inlawrev-4065	1247	21	use	use	NOUN
inlawrev-4065	1247	22	tax	tax	NOUN
inlawrev-4065	1247	23	due	due	ADP
inlawrev-4065	1247	24	to	to	ADP
inlawrev-4065	1247	25	api	api	NOUN
inlawrev-4065	1247	26	contractual	contractual	ADJ
inlawrev-4065	1247	27	relationship	relationship	NOUN
inlawrev-4065	1247	28	with	with	ADP
inlawrev-4065	1247	29	a	a	DET
inlawrev-4065	1247	30	commercial	commercial	ADJ
inlawrev-4065	1247	31	printer	printer	NOUN
inlawrev-4065	1247	32	.	.	PUNCT
inlawrev-4065	1247	33	^"^^	^"^^	NOUN
inlawrev-4065	1247	34	the	the	DET
inlawrev-4065	1247	35	court	court	NOUN
inlawrev-4065	1247	36	affirmed	affirm	VERB
inlawrev-4065	1247	37	its	its	PRON
inlawrev-4065	1247	38	holding	holding	NOUN
inlawrev-4065	1247	39	in	in	ADP
inlawrev-4065	1247	40	apii	apii	PROPN
inlawrev-4065	1247	41	,	,	PUNCT
inlawrev-4065	1247	42	however	however	ADV
inlawrev-4065	1247	43	,	,	PUNCT
inlawrev-4065	1247	44	stating	state	VERB
inlawrev-4065	1247	45	that	that	SCONJ
inlawrev-4065	1247	46	a	a	DET
inlawrev-4065	1247	47	retail	retail	ADJ
inlawrev-4065	1247	48	transaction	transaction	NOUN
inlawrev-4065	1247	49	will	will	AUX
inlawrev-4065	1247	50	not	not	PART
inlawrev-4065	1247	51	be	be	AUX
inlawrev-4065	1247	52	found	find	VERB
inlawrev-4065	1247	53	to	to	PART
inlawrev-4065	1247	54	exist	exist	VERB
inlawrev-4065	1247	55	merely	merely	ADV
inlawrev-4065	1247	56	due	due	ADJ
inlawrev-4065	1247	57	to	to	ADP
inlawrev-4065	1247	58	the	the	DET
inlawrev-4065	1247	59	status	status	NOUN
inlawrev-4065	1247	60	ofthe	ofthe	NOUN
inlawrev-4065	1247	61	players.^"^^	players.^"^^	NOUN
inlawrev-4065	1247	62	the	the	DET
inlawrev-4065	1247	63	court	court	NOUN
inlawrev-4065	1247	64	further	far	ADV
inlawrev-4065	1247	65	found	find	VERB
inlawrev-4065	1247	66	that	that	SCONJ
inlawrev-4065	1247	67	api	api	NOUN
inlawrev-4065	1247	68	was	be	AUX
inlawrev-4065	1247	69	entitled	entitle	VERB
inlawrev-4065	1247	70	to	to	ADP
inlawrev-4065	1247	71	judgment	judgment	NOUN
inlawrev-4065	1247	72	as	as	ADP
inlawrev-4065	1247	73	a	a	DET
inlawrev-4065	1247	74	matter	matter	NOUN
inlawrev-4065	1247	75	of	of	ADP
inlawrev-4065	1247	76	law	law	NOUN
inlawrev-4065	1247	77	because	because	SCONJ
inlawrev-4065	1247	78	the	the	DET
inlawrev-4065	1247	79	material	material	NOUN
inlawrev-4065	1247	80	facts	fact	NOUN
inlawrev-4065	1247	81	and	and	CCONJ
inlawrev-4065	1247	82	the	the	DET
inlawrev-4065	1247	83	department	department	NOUN
inlawrev-4065	1247	84	's	's	PART
inlawrev-4065	1247	85	arguments	argument	NOUN
inlawrev-4065	1247	86	were	be	AUX
inlawrev-4065	1247	87	the	the	DET
inlawrev-4065	1247	88	same	same	ADJ
inlawrev-4065	1247	89	as	as	ADP
inlawrev-4065	1247	90	those	those	PRON
inlawrev-4065	1247	91	resolved	resolve	VERB
inlawrev-4065	1247	92	in	in	ADP
inlawrev-4065	1247	93	api	api	PROPN
inlawrev-4065	1247	94	i.^^^	i.^^^	PROPN
inlawrev-4065	1247	95	c.	c.	PROPN
inlawrev-4065	1247	96	corporate	corporate	ADJ
inlawrev-4065	1247	97	income	income	NOUN
inlawrev-4065	1247	98	tax	tax	NOUN
inlawrev-4065	1247	99	:	:	PUNCT
inlawrev-4065	1247	100	wendt	wendt	PROPN
inlawrev-4065	1247	101	llp	llp	PROPN
inlawrev-4065	1247	102	v.	v.	PROPN
inlawrev-4065	1247	103	indiana	indiana	PROPN
inlawrev-4065	1247	104	department	department	PROPN
inlawrev-4065	1247	105	of	of	ADP
inlawrev-4065	1247	106	state	state	PROPN
inlawrev-4065	1247	107	revenue^^^	revenue^^^	PROPN
inlawrev-4065	1247	108	on	on	ADP
inlawrev-4065	1247	109	january	january	PROPN
inlawrev-4065	1247	110	5	5	NUM
inlawrev-4065	1247	111	,	,	PUNCT
inlawrev-4065	1247	112	2007	2007	NUM
inlawrev-4065	1247	113	,	,	PUNCT
inlawrev-4065	1247	114	wendt	wendt	PROPN
inlawrev-4065	1247	115	llp	llp	PROPN
inlawrev-4065	1247	116	filed	file	VERB
inlawrev-4065	1247	117	a	a	DET
inlawrev-4065	1247	118	"	"	PUNCT
inlawrev-4065	1247	119	petition	petition	NOUN
inlawrev-4065	1247	120	to	to	PART
inlawrev-4065	1247	121	set	set	VERB
inlawrev-4065	1247	122	aside	aside	ADP
inlawrev-4065	1247	123	final	final	ADJ
inlawrev-4065	1247	124	determination	determination	NOUN
inlawrev-4065	1247	125	of	of	ADP
inlawrev-4065	1247	126	the	the	DET
inlawrev-4065	1247	127	indiana	indiana	PROPN
inlawrev-4065	1247	128	department	department	PROPN
inlawrev-4065	1247	129	of	of	ADP
inlawrev-4065	1247	130	revenue	revenue	NOUN
inlawrev-4065	1247	131	"	"	PUNCT
inlawrev-4065	1247	132	with	with	ADP
inlawrev-4065	1247	133	the	the	DET
inlawrev-4065	1247	134	tax	tax	NOUN
inlawrev-4065	1247	135	court	court	NOUN
inlawrev-4065	1247	136	.	.	PUNCT
inlawrev-4065	1248	1	wendt	wendt	PROPN
inlawrev-4065	1248	2	appealed	appeal	VERB
inlawrev-4065	1248	3	the	the	DET
inlawrev-4065	1248	4	department	department	NOUN
inlawrev-4065	1248	5	's	's	PART
inlawrev-4065	1248	6	letter	letter	NOUN
inlawrev-4065	1248	7	of	of	ADP
inlawrev-4065	1248	8	findings	finding	NOUN
inlawrev-4065	1248	9	that	that	PRON
inlawrev-4065	1248	10	was	be	AUX
inlawrev-4065	1248	11	issued	issue	VERB
inlawrev-4065	1248	12	on	on	ADP
inlawrev-4065	1248	13	september	september	PROPN
inlawrev-4065	1248	14	11	11	NUM
inlawrev-4065	1248	15	,	,	PUNCT
inlawrev-4065	1248	16	2006	2006	NUM
inlawrev-4065	1248	17	.	.	PUNCT
inlawrev-4065	1249	1	on	on	ADP
inlawrev-4065	1249	2	september	september	PROPN
inlawrev-4065	1249	3	11	11	NUM
inlawrev-4065	1249	4	,	,	PUNCT
inlawrev-4065	1249	5	2008	2008	NUM
inlawrev-4065	1249	6	,	,	PUNCT
inlawrev-4065	1249	7	wendt	wendt	PROPN
inlawrev-4065	1249	8	moved	move	VERB
inlawrev-4065	1249	9	to	to	PART
inlawrev-4065	1249	10	amend	amend	VERB
inlawrev-4065	1249	11	its	its	PRON
inlawrev-4065	1249	12	petition	petition	NOUN
inlawrev-4065	1249	13	for	for	ADP
inlawrev-4065	1249	14	the	the	DET
inlawrev-4065	1249	15	sole	sole	ADJ
inlawrev-4065	1249	16	purpose	purpose	NOUN
inlawrev-4065	1249	17	of	of	ADP
inlawrev-4065	1249	18	clarifying	clarify	VERB
inlawrev-4065	1249	19	that	that	SCONJ
inlawrev-4065	1249	20	its	its	PRON
inlawrev-4065	1249	21	appeal	appeal	NOUN
inlawrev-4065	1249	22	covers	cover	VERB
inlawrev-4065	1249	23	the	the	DET
inlawrev-4065	1249	24	2001	2001	NUM
inlawrev-4065	1249	25	-	-	SYM
inlawrev-4065	1249	26	04	04	NUM
inlawrev-4065	1249	27	tax	tax	NOUN
inlawrev-4065	1249	28	542	542	NUM
inlawrev-4065	1249	29	.	.	PUNCT
inlawrev-4065	1250	1	i	i	PRON
inlawrev-4065	1250	2	d.	d.	PROPN
inlawrev-4065	1250	3	(	(	PUNCT
inlawrev-4065	1250	4	citing	cite	VERB
inlawrev-4065	1250	5	ameritech	ameritech	PROPN
inlawrev-4065	1250	6	publ'g	publ'g	PROPN
inlawrev-4065	1250	7	,	,	PUNCT
inlawrev-4065	1250	8	inc	inc	PROPN
inlawrev-4065	1250	9	.	.	PROPN
inlawrev-4065	1251	1	v.	v.	PROPN
inlawrev-4065	1251	2	ind	ind	PROPN
inlawrev-4065	1251	3	.	.	PUNCT
inlawrev-4065	1252	1	dep't	dep't	NOUN
inlawrev-4065	1252	2	of	of	ADP
inlawrev-4065	1252	3	state	state	NOUN
inlawrev-4065	1252	4	revenue	revenue	NOUN
inlawrev-4065	1252	5	,	,	PUNCT
inlawrev-4065	1252	6	855	855	NUM
inlawrev-4065	1252	7	n.e.2d	n.e.2d	NOUN
inlawrev-4065	1252	8	(	(	PUNCT
inlawrev-4065	1252	9	ind	ind	NOUN
inlawrev-4065	1252	10	.	.	PUNCT
inlawrev-4065	1253	1	t.c	t.c	PROPN
inlawrev-4065	1253	2	.	.	PROPN
inlawrev-4065	1253	3	2006	2006	NUM
inlawrev-4065	1253	4	)	)	PUNCT
inlawrev-4065	1253	5	)	)	PUNCT
inlawrev-4065	1253	6	.	.	PUNCT
inlawrev-4065	1254	1	543	543	NUM
inlawrev-4065	1254	2	.	.	NOUN
inlawrev-4065	1254	3	819	819	NUM
inlawrev-4065	1254	4	n.e.2d	n.e.2d	NOUN
inlawrev-4065	1254	5	913	913	NUM
inlawrev-4065	1254	6	(	(	PUNCT
inlawrev-4065	1254	7	ind	ind	NOUN
inlawrev-4065	1254	8	.	.	PUNCT
inlawrev-4065	1255	1	t.c	t.c	PROPN
inlawrev-4065	1255	2	.	.	PROPN
inlawrev-4065	1255	3	2004	2004	NUM
inlawrev-4065	1255	4	)	)	PUNCT
inlawrev-4065	1255	5	.	.	PUNCT
inlawrev-4065	1256	1	544	544	NUM
inlawrev-4065	1256	2	.	.	PUNCT
inlawrev-4065	1257	1	ameritech	ameritech	PROPN
inlawrev-4065	1257	2	publ	publ	PROPN
inlawrev-4065	1257	3	'	'	PUNCT
inlawrev-4065	1257	4	g	g	PROPN
inlawrev-4065	1257	5	,	,	PUNCT
inlawrev-4065	1257	6	inc	inc	PROPN
inlawrev-4065	1257	7	.	.	PROPN
inlawrev-4065	1257	8	,	,	PUNCT
inlawrev-4065	1257	9	916	916	NUM
inlawrev-4065	1257	10	n.e.2d	n.e.2d	NOUN
inlawrev-4065	1257	11	at	at	ADP
inlawrev-4065	1257	12	754	754	NUM
inlawrev-4065	1257	13	.	.	PUNCT
inlawrev-4065	1258	1	545	545	NUM
inlawrev-4065	1258	2	.	.	PUNCT
inlawrev-4065	1259	1	i	i	PRON
inlawrev-4065	1259	2	d.	d.	PROPN
inlawrev-4065	1259	3	546	546	NUM
inlawrev-4065	1259	4	.	.	PUNCT
inlawrev-4065	1260	1	i	i	PRON
inlawrev-4065	1260	2	d	d	PROPN
inlawrev-4065	1260	3	547	547	NUM
inlawrev-4065	1260	4	.	.	PUNCT
inlawrev-4065	1261	1	i	i	PRON
inlawrev-4065	1261	2	d	d	PROPN
inlawrev-4065	1261	3	at	at	ADP
inlawrev-4065	1261	4	755	755	NUM
inlawrev-4065	1261	5	-	-	SYM
inlawrev-4065	1261	6	56	56	NUM
inlawrev-4065	1261	7	.	.	PUNCT
inlawrev-4065	1261	8	548	548	NUM
inlawrev-4065	1261	9	.	.	PUNCT
inlawrev-4065	1262	1	i	i	PRON
inlawrev-4065	1262	2	d	d	PROPN
inlawrev-4065	1262	3	at	at	ADP
inlawrev-4065	1262	4	756	756	NUM
inlawrev-4065	1262	5	.	.	PUNCT
inlawrev-4065	1263	1	549	549	NUM
inlawrev-4065	1263	2	.	.	PUNCT
inlawrev-4065	1264	1	i	i	PROPN
inlawrev-4065	1264	2	d	d	PROPN
inlawrev-4065	1264	3	550	550	NUM
inlawrev-4065	1264	4	.	.	PUNCT
inlawrev-4065	1265	1	i	i	PRON
inlawrev-4065	1265	2	d	d	PROPN
inlawrev-4065	1265	3	at	at	ADP
inlawrev-4065	1265	4	757	757	NUM
inlawrev-4065	1265	5	.	.	PUNCT
inlawrev-4065	1266	1	551	551	NUM
inlawrev-4065	1266	2	.	.	PUNCT
inlawrev-4065	1267	1	no	no	INTJ
inlawrev-4065	1267	2	.	.	NOUN
inlawrev-4065	1267	3	02t10	02t10	NOUN
inlawrev-4065	1267	4	-	-	PUNCT
inlawrev-4065	1267	5	0701	0701	NUM
inlawrev-4065	1267	6	-	-	PUNCT
inlawrev-4065	1267	7	ta-2	ta-2	NOUN
inlawrev-4065	1267	8	,	,	PUNCT
inlawrev-4065	1267	9	2009	2009	NUM
inlawrev-4065	1267	10	wl	wl	NOUN
inlawrev-4065	1267	11	396034	396034	NUM
inlawrev-4065	1267	12	(	(	PUNCT
inlawrev-4065	1267	13	ind	ind	NOUN
inlawrev-4065	1267	14	.	.	PUNCT
inlawrev-4065	1268	1	t.c	t.c	PROPN
inlawrev-4065	1268	2	.	.	PROPN
inlawrev-4065	1268	3	feb	feb	PROPN
inlawrev-4065	1268	4	.	.	PROPN
inlawrev-4065	1268	5	17	17	NUM
inlawrev-4065	1268	6	,	,	PUNCT
inlawrev-4065	1268	7	2009	2009	NUM
inlawrev-4065	1268	8	)	)	PUNCT
inlawrev-4065	1268	9	.	.	PUNCT
inlawrev-4065	1269	1	1048	1048	NUM
inlawrev-4065	1269	2	indiana	indiana	PROPN
inlawrev-4065	1269	3	law	law	PROPN
inlawrev-4065	1269	4	review	review	NOUN
inlawrev-4065	1270	1	[	[	X
inlawrev-4065	1270	2	vol	vol	NOUN
inlawrev-4065	1270	3	.	.	PUNCT
inlawrev-4065	1270	4	43:999	43:999	NUM
inlawrev-4065	1270	5	years	year	NOUN
inlawrev-4065	1270	6	.	.	PUNCT
inlawrev-4065	1271	1	the	the	DET
inlawrev-4065	1271	2	department	department	NOUN
inlawrev-4065	1271	3	filed	file	VERB
inlawrev-4065	1271	4	an	an	DET
inlawrev-4065	1271	5	objection	objection	NOUN
inlawrev-4065	1271	6	to	to	ADP
inlawrev-4065	1271	7	this	this	DET
inlawrev-4065	1271	8	motion	motion	NOUN
inlawrev-4065	1271	9	to	to	PART
inlawrev-4065	1271	10	amend	amend	VERB
inlawrev-4065	1271	11	.	.	PUNCT
inlawrev-4065	1272	1	the	the	DET
inlawrev-4065	1272	2	court	court	NOUN
inlawrev-4065	1272	3	found	find	VERB
inlawrev-4065	1272	4	that	that	SCONJ
inlawrev-4065	1272	5	wendt	wendt	PROPN
inlawrev-4065	1272	6	's	's	PART
inlawrev-4065	1272	7	petition	petition	NOUN
inlawrev-4065	1272	8	covered	cover	VERB
inlawrev-4065	1272	9	the	the	DET
inlawrev-4065	1272	10	2002	2002	NUM
inlawrev-4065	1272	11	-	-	SYM
inlawrev-4065	1272	12	04	04	NUM
inlawrev-4065	1272	13	tax	tax	NOUN
inlawrev-4065	1272	14	years.^^^	years.^^^	NOUN
inlawrev-4065	1272	15	the	the	DET
inlawrev-4065	1272	16	court	court	NOUN
inlawrev-4065	1272	17	also	also	ADV
inlawrev-4065	1272	18	found	find	VERB
inlawrev-4065	1272	19	that	that	SCONJ
inlawrev-4065	1272	20	wendt	wendt	PROPN
inlawrev-4065	1272	21	's	's	PART
inlawrev-4065	1272	22	appeal	appeal	NOUN
inlawrev-4065	1272	23	covered	cover	VERB
inlawrev-4065	1272	24	the	the	DET
inlawrev-4065	1272	25	2001	2001	NUM
inlawrev-4065	1272	26	tax	tax	NOUN
inlawrev-4065	1272	27	year	year	NOUN
inlawrev-4065	1272	28	.	.	PUNCT
inlawrev-4065	1273	1	therefore	therefore	ADV
inlawrev-4065	1273	2	,	,	PUNCT
inlawrev-4065	1273	3	the	the	DET
inlawrev-4065	1273	4	court	court	NOUN
inlawrev-4065	1273	5	held	hold	VERB
inlawrev-4065	1273	6	that	that	SCONJ
inlawrev-4065	1273	7	there	there	PRON
inlawrev-4065	1273	8	was	be	VERB
inlawrev-4065	1273	9	no	no	DET
inlawrev-4065	1273	10	need	need	NOUN
inlawrev-4065	1273	11	for	for	SCONJ
inlawrev-4065	1273	12	wendt	wendt	NOUN
inlawrev-4065	1273	13	to	to	PART
inlawrev-4065	1273	14	amend	amend	VERB
inlawrev-4065	1273	15	its	its	PRON
inlawrev-4065	1273	16	petition	petition	NOUN
inlawrev-4065	1273	17	to	to	PART
inlawrev-4065	1273	18	include	include	VERB
inlawrev-4065	1273	19	the	the	DET
inlawrev-4065	1273	20	purportedly	purportedly	ADV
inlawrev-4065	1273	21	omitted	omit	VERB
inlawrev-4065	1273	22	years.^^^	years.^^^	PROPN
inlawrev-4065	1273	23	the	the	DET
inlawrev-4065	1273	24	department	department	NOUN
inlawrev-4065	1273	25	made	make	VERB
inlawrev-4065	1273	26	procedural	procedural	ADJ
inlawrev-4065	1273	27	motions	motion	NOUN
inlawrev-4065	1273	28	regarding	regard	VERB
inlawrev-4065	1273	29	wendt	wendt	PROPN
inlawrev-4065	1273	30	's	's	PART
inlawrev-4065	1273	31	motion	motion	NOUN
inlawrev-4065	1273	32	to	to	PART
inlawrev-4065	1273	33	amend	amend	VERB
inlawrev-4065	1273	34	to	to	PART
inlawrev-4065	1273	35	include	include	VERB
inlawrev-4065	1273	36	the	the	DET
inlawrev-4065	1273	37	2001	2001	NUM
inlawrev-4065	1273	38	tax	tax	NOUN
inlawrev-4065	1273	39	year	year	NOUN
inlawrev-4065	1273	40	and	and	CCONJ
inlawrev-4065	1273	41	also	also	ADV
inlawrev-4065	1273	42	moved	move	VERB
inlawrev-4065	1273	43	to	to	PART
inlawrev-4065	1273	44	strike	strike	VERB
inlawrev-4065	1273	45	certain	certain	ADJ
inlawrev-4065	1273	46	exhibits	exhibit	NOUN
inlawrev-4065	1273	47	and	and	CCONJ
inlawrev-4065	1273	48	paragraphs	paragraph	NOUN
inlawrev-4065	1273	49	included	include	VERB
inlawrev-4065	1273	50	with	with	ADP
inlawrev-4065	1273	51	wendt	wendt	PROPN
inlawrev-4065	1273	52	's	's	PART
inlawrev-4065	1273	53	motion	motion	NOUN
inlawrev-4065	1273	54	to	to	PART
inlawrev-4065	1273	55	amend	amend	VERB
inlawrev-4065	1273	56	because	because	SCONJ
inlawrev-4065	1273	57	they	they	PRON
inlawrev-4065	1273	58	"	"	PUNCT
inlawrev-4065	1273	59	violated	violate	VERB
inlawrev-4065	1273	60	indiana	indiana	PROPN
inlawrev-4065	1273	61	rule	rule	NOUN
inlawrev-4065	1273	62	ofevidence	ofevidence	NOUN
inlawrev-4065	1273	63	408	408	NUM
inlawrev-4065	1273	64	by	by	ADP
inlawrev-4065	1273	65	referring	refer	VERB
inlawrev-4065	1273	66	to	to	ADP
inlawrev-4065	1273	67	confidential	confidential	ADJ
inlawrev-4065	1273	68	aspects	aspect	NOUN
inlawrev-4065	1273	69	ofthe	ofthe	ADJ
inlawrev-4065	1273	70	parties	party	NOUN
inlawrev-4065	1273	71	'	'	PART
inlawrev-4065	1273	72	settlement	settlement	NOUN
inlawrev-4065	1273	73	discussions	discussion	NOUN
inlawrev-4065	1273	74	.	.	PUNCT
inlawrev-4065	1274	1	"^^	"^^	ADJ
inlawrev-4065	1274	2	"	"	PUNCT
inlawrev-4065	1274	3	*	*	PUNCT
inlawrev-4065	1274	4	in	in	ADP
inlawrev-4065	1274	5	response	response	NOUN
inlawrev-4065	1274	6	,	,	PUNCT
inlawrev-4065	1274	7	wendt	wendt	PROPN
inlawrev-4065	1274	8	argued	argue	VERB
inlawrev-4065	1274	9	that	that	SCONJ
inlawrev-4065	1274	10	rule	rule	NOUN
inlawrev-4065	1274	11	408	408	NUM
inlawrev-4065	1274	12	was	be	AUX
inlawrev-4065	1274	13	inapplicable	inapplicable	ADJ
inlawrev-4065	1274	14	because	because	SCONJ
inlawrev-4065	1274	15	wendt	wendt	PROPN
inlawrev-4065	1274	16	had	have	AUX
inlawrev-4065	1274	17	not	not	PART
inlawrev-4065	1274	18	referred	refer	VERB
inlawrev-4065	1274	19	to	to	ADP
inlawrev-4065	1274	20	the	the	DET
inlawrev-4065	1274	21	parties	party	NOUN
inlawrev-4065	1274	22	'	'	PART
inlawrev-4065	1274	23	settlement	settlement	NOUN
inlawrev-4065	1274	24	discussions	discussion	NOUN
inlawrev-4065	1274	25	to	to	PART
inlawrev-4065	1274	26	show	show	VERB
inlawrev-4065	1274	27	that	that	SCONJ
inlawrev-4065	1274	28	the	the	DET
inlawrev-4065	1274	29	department	department	NOUN
inlawrev-4065	1274	30	had	have	AUX
inlawrev-4065	1274	31	erroneously	erroneously	ADV
inlawrev-4065	1274	32	denied	deny	VERB
inlawrev-4065	1274	33	its	its	PRON
inlawrev-4065	1274	34	claims	claim	NOUN
inlawrev-4065	1274	35	.	.	PUNCT
inlawrev-4065	1275	1	instead	instead	ADV
inlawrev-4065	1275	2	,	,	PUNCT
inlawrev-4065	1275	3	wendt	wendt	PROPN
inlawrev-4065	1275	4	asserted	assert	VERB
inlawrev-4065	1275	5	that	that	SCONJ
inlawrev-4065	1275	6	it	it	PRON
inlawrev-4065	1275	7	had	have	AUX
inlawrev-4065	1275	8	only	only	ADV
inlawrev-4065	1275	9	referred	refer	VERB
inlawrev-4065	1275	10	to	to	ADP
inlawrev-4065	1275	11	them	they	PRON
inlawrev-4065	1275	12	to	to	PART
inlawrev-4065	1275	13	demonstrate	demonstrate	VERB
inlawrev-4065	1275	14	that	that	SCONJ
inlawrev-4065	1275	15	the	the	DET
inlawrev-4065	1275	16	department	department	NOUN
inlawrev-4065	1275	17	knew	know	VERB
inlawrev-4065	1275	18	that	that	PRON
inlawrev-4065	1275	19	wendt	wendt	PROPN
inlawrev-4065	1275	20	's	's	PART
inlawrev-4065	1275	21	petition	petition	NOUN
inlawrev-4065	1275	22	covered	cover	VERB
inlawrev-4065	1275	23	the	the	DET
inlawrev-4065	1275	24	200	200	NUM
inlawrev-4065	1275	25	1	1	NUM
inlawrev-4065	1275	26	-2004	-2004	NOUN
inlawrev-4065	1275	27	tax	tax	NOUN
inlawrev-4065	1275	28	years.^^^	years.^^^	PROPN
inlawrev-4065	1275	29	the	the	DET
inlawrev-4065	1275	30	court	court	NOUN
inlawrev-4065	1275	31	held	hold	VERB
inlawrev-4065	1275	32	that	that	SCONJ
inlawrev-4065	1275	33	wendt	wendt	PROPN
inlawrev-4065	1275	34	had	have	AUX
inlawrev-4065	1275	35	referenced	reference	VERB
inlawrev-4065	1275	36	the	the	DET
inlawrev-4065	1275	37	parties	party	NOUN
inlawrev-4065	1275	38	'	'	PART
inlawrev-4065	1275	39	settlement	settlement	NOUN
inlawrev-4065	1275	40	discussions	discussion	NOUN
inlawrev-4065	1275	41	for	for	ADP
inlawrev-4065	1275	42	the	the	DET
inlawrev-4065	1275	43	proper	proper	ADJ
inlawrev-4065	1275	44	purpose	purpose	NOUN
inlawrev-4065	1275	45	ofdemonstrating	ofdemonstrate	VERB
inlawrev-4065	1275	46	that	that	DET
inlawrev-4065	1275	47	wendt	wendt	PROPN
inlawrev-4065	1275	48	's	's	PART
inlawrev-4065	1275	49	challenge	challenge	NOUN
inlawrev-4065	1275	50	ofthe	ofthe	VERB
inlawrev-4065	1275	51	200	200	NUM
inlawrev-4065	1275	52	1	1	NUM
inlawrev-4065	1275	53	-04	-04	NOUN
inlawrev-4065	1275	54	tax	tax	NOUN
inlawrev-4065	1275	55	years	year	NOUN
inlawrev-4065	1275	56	was	be	AUX
inlawrev-4065	1275	57	properly	properly	ADV
inlawrev-4065	1275	58	before	before	ADP
inlawrev-4065	1275	59	the	the	DET
inlawrev-4065	1275	60	court	court	NOUN
inlawrev-4065	1275	61	.	.	PUNCT
inlawrev-4065	1276	1	^^^	^^^	PUNCT
inlawrev-4065	1276	2	d.	d.	PROPN
inlawrev-4065	1276	3	personal	personal	PROPN
inlawrev-4065	1276	4	income	income	NOUN
inlawrev-4065	1276	5	tax	tax	NOUN
inlawrev-4065	1276	6	:	:	PUNCT
inlawrev-4065	1276	7	lacey	lacey	PROPN
inlawrev-4065	1276	8	v.	v.	PROPN
inlawrev-4065	1276	9	indiana	indiana	PROPN
inlawrev-4065	1276	10	department	department	PROPN
inlawrev-4065	1276	11	of	of	ADP
inlawrev-4065	1276	12	state	state	PROPN
inlawrev-4065	1276	13	revenue^^^	revenue^^^	PROPN
inlawrev-4065	1276	14	on	on	ADP
inlawrev-4065	1276	15	june	june	PROPN
inlawrev-4065	1276	16	12	12	NUM
inlawrev-4065	1276	17	,	,	PUNCT
inlawrev-4065	1276	18	2009	2009	NUM
inlawrev-4065	1276	19	,	,	PUNCT
inlawrev-4065	1276	20	lyle	lyle	PROPN
inlawrev-4065	1276	21	lacey	lacey	PROPN
inlawrev-4065	1276	22	appealed	appeal	VERB
inlawrev-4065	1276	23	to	to	ADP
inlawrev-4065	1276	24	the	the	DET
inlawrev-4065	1276	25	tax	tax	NOUN
inlawrev-4065	1276	26	court	court	NOUN
inlawrev-4065	1276	27	.	.	PUNCT
inlawrev-4065	1277	1	the	the	DET
inlawrev-4065	1277	2	department	department	NOUN
inlawrev-4065	1277	3	moved	move	VERB
inlawrev-4065	1277	4	to	to	PART
inlawrev-4065	1277	5	dismiss	dismiss	VERB
inlawrev-4065	1277	6	lacey	lacey	PROPN
inlawrev-4065	1277	7	's	's	PART
inlawrev-4065	1277	8	complaint	complaint	NOUN
inlawrev-4065	1277	9	under	under	ADP
inlawrev-4065	1277	10	indiana	indiana	PROPN
inlawrev-4065	1277	11	trial	trial	NOUN
inlawrev-4065	1277	12	rule	rule	NOUN
inlawrev-4065	1277	13	12(b)(6	12(b)(6	NUM
inlawrev-4065	1277	14	)	)	PUNCT
inlawrev-4065	1277	15	on	on	ADP
inlawrev-4065	1277	16	august	august	PROPN
inlawrev-4065	1277	17	4	4	NUM
inlawrev-4065	1277	18	,	,	PUNCT
inlawrev-4065	1277	19	2009	2009	NUM
inlawrev-4065	1277	20	.	.	PUNCT
inlawrev-4065	1278	1	lacey	lacey	PROPN
inlawrev-4065	1278	2	's	's	PART
inlawrev-4065	1278	3	complaint	complaint	NOUN
inlawrev-4065	1278	4	alleged	allege	VERB
inlawrev-4065	1278	5	that	that	SCONJ
inlawrev-4065	1278	6	he	he	PRON
inlawrev-4065	1278	7	did	do	AUX
inlawrev-4065	1278	8	not	not	PART
inlawrev-4065	1278	9	owe	owe	VERB
inlawrev-4065	1278	10	indiana	indiana	PROPN
inlawrev-4065	1278	11	adjusted	adjust	VERB
inlawrev-4065	1278	12	gross	gross	ADJ
inlawrev-4065	1278	13	income	income	NOUN
inlawrev-4065	1278	14	tax	tax	NOUN
inlawrev-4065	1278	15	for	for	ADP
inlawrev-4065	1278	16	the	the	DET
inlawrev-4065	1278	17	2007	2007	NUM
inlawrev-4065	1278	18	tax	tax	NOUN
inlawrev-4065	1278	19	year	year	NOUN
inlawrev-4065	1278	20	because	because	SCONJ
inlawrev-4065	1278	21	he	he	PRON
inlawrev-4065	1278	22	owed	owe	VERB
inlawrev-4065	1278	23	no	no	DET
inlawrev-4065	1278	24	federal	federal	ADJ
inlawrev-4065	1278	25	income	income	NOUN
inlawrev-4065	1278	26	tax.^^^	tax.^^^	ADV
inlawrev-4065	1278	27	the	the	DET
inlawrev-4065	1278	28	department	department	NOUN
inlawrev-4065	1278	29	contended	contend	VERB
inlawrev-4065	1278	30	that	that	SCONJ
inlawrev-4065	1278	31	the	the	DET
inlawrev-4065	1278	32	court	court	NOUN
inlawrev-4065	1278	33	should	should	AUX
inlawrev-4065	1278	34	dismiss	dismiss	VERB
inlawrev-4065	1278	35	the	the	DET
inlawrev-4065	1278	36	lacey	lacey	NOUN
inlawrev-4065	1278	37	complaint	complaint	NOUN
inlawrev-4065	1278	38	because	because	SCONJ
inlawrev-4065	1278	39	there	there	PRON
inlawrev-4065	1278	40	was	be	VERB
inlawrev-4065	1278	41	no	no	DET
inlawrev-4065	1278	42	basis	basis	NOUN
inlawrev-4065	1278	43	for	for	ADP
inlawrev-4065	1278	44	a	a	DET
inlawrev-4065	1278	45	claim	claim	NOUN
inlawrev-4065	1278	46	regarding	regard	VERB
inlawrev-4065	1278	47	lacey	lacey	PROPN
inlawrev-4065	1278	48	'	'	PUNCT
inlawrev-4065	1278	49	s	s	PROPN
inlawrev-4065	1278	50	federal	federal	ADJ
inlawrev-4065	1278	51	income	income	NOUN
inlawrev-4065	1278	52	tax	tax	NOUN
inlawrev-4065	1278	53	liability	liability	NOUN
inlawrev-4065	1278	54	in	in	ADP
inlawrev-4065	1278	55	the	the	DET
inlawrev-4065	1278	56	tax	tax	NOUN
inlawrev-4065	1278	57	court	court	NOUN
inlawrev-4065	1278	58	.	.	PUNCT
inlawrev-4065	1279	1	the	the	DET
inlawrev-4065	1279	2	court	court	NOUN
inlawrev-4065	1279	3	held	hold	VERB
inlawrev-4065	1279	4	that	that	SCONJ
inlawrev-4065	1279	5	the	the	DET
inlawrev-4065	1279	6	department	department	NOUN
inlawrev-4065	1279	7	's	's	PART
inlawrev-4065	1279	8	contention	contention	NOUN
inlawrev-4065	1279	9	was	be	AUX
inlawrev-4065	1279	10	essentially	essentially	ADV
inlawrev-4065	1279	11	accurate	accurate	ADJ
inlawrev-4065	1279	12	,	,	PUNCT
inlawrev-4065	1279	13	but	but	CCONJ
inlawrev-4065	1279	14	the	the	DET
inlawrev-4065	1279	15	court	court	NOUN
inlawrev-4065	1279	16	did	do	AUX
inlawrev-4065	1279	17	have	have	VERB
inlawrev-4065	1279	18	the	the	DET
inlawrev-4065	1279	19	authority	authority	NOUN
inlawrev-4065	1279	20	to	to	PART
inlawrev-4065	1279	21	analyze	analyze	VERB
inlawrev-4065	1279	22	federal	federal	ADJ
inlawrev-4065	1279	23	law	law	NOUN
inlawrev-4065	1279	24	to	to	ADP
inlawrev-4065	1279	25	the	the	DET
inlawrev-4065	1279	26	extent	extent	NOUN
inlawrev-4065	1279	27	the	the	DET
inlawrev-4065	1279	28	legislature	legislature	NOUN
inlawrev-4065	1279	29	had	have	AUX
inlawrev-4065	1279	30	referentially	referentially	ADV
inlawrev-4065	1279	31	incorporated	incorporate	VERB
inlawrev-4065	1279	32	federal	federal	ADJ
inlawrev-4065	1279	33	law	law	NOUN
inlawrev-4065	1279	34	in	in	ADP
inlawrev-4065	1279	35	the	the	DET
inlawrev-4065	1279	36	indiana	indiana	PROPN
inlawrev-4065	1279	37	adjusted	adjust	VERB
inlawrev-4065	1279	38	gross	gross	ADJ
inlawrev-4065	1279	39	income	income	NOUN
inlawrev-4065	1279	40	tax	tax	NOUN
inlawrev-4065	1279	41	act	act	NOUN
inlawrev-4065	1279	42	of	of	ADP
inlawrev-4065	1279	43	1963.^^^	1963.^^^	NUM
inlawrev-4065	1279	44	based	base	VERB
inlawrev-4065	1279	45	on	on	ADP
inlawrev-4065	1279	46	this	this	DET
inlawrev-4065	1279	47	holding	holding	NOUN
inlawrev-4065	1279	48	,	,	PUNCT
inlawrev-4065	1279	49	the	the	DET
inlawrev-4065	1279	50	court	court	NOUN
inlawrev-4065	1279	51	denied	deny	VERB
inlawrev-4065	1279	52	the	the	DET
inlawrev-4065	1279	53	department	department	NOUN
inlawrev-4065	1279	54	's	's	PART
inlawrev-4065	1279	55	motion	motion	NOUN
inlawrev-4065	1279	56	dismiss	dismiss	VERB
inlawrev-4065	1279	57	on	on	ADP
inlawrev-4065	1279	58	this	this	DET
inlawrev-4065	1279	59	claim.^^^	claim.^^^	PROPN
inlawrev-4065	1279	60	lacey	lacey	PROPN
inlawrev-4065	1279	61	's	's	PART
inlawrev-4065	1279	62	complaint	complaint	NOUN
inlawrev-4065	1279	63	also	also	ADV
inlawrev-4065	1279	64	set	set	VERB
inlawrev-4065	1279	65	forth	forth	ADP
inlawrev-4065	1279	66	three	three	NUM
inlawrev-4065	1279	67	other	other	ADJ
inlawrev-4065	1279	68	general	general	ADJ
inlawrev-4065	1279	69	claims	claim	NOUN
inlawrev-4065	1279	70	.	.	PUNCT
inlawrev-4065	1280	1	first	first	ADV
inlawrev-4065	1280	2	,	,	PUNCT
inlawrev-4065	1280	3	lacey	lacey	PROPN
inlawrev-4065	1280	4	argued	argue	VERB
inlawrev-4065	1280	5	that	that	SCONJ
inlawrev-4065	1280	6	under	under	ADP
inlawrev-4065	1280	7	both	both	CCONJ
inlawrev-4065	1280	8	the	the	DET
inlawrev-4065	1280	9	seventh	seventh	ADJ
inlawrev-4065	1280	10	amendment	amendment	NOUN
inlawrev-4065	1280	11	of	of	ADP
inlawrev-4065	1280	12	the	the	DET
inlawrev-4065	1280	13	u.s	u.s	PROPN
inlawrev-4065	1280	14	.	.	PROPN
inlawrev-4065	1280	15	constitution	constitution	NOUN
inlawrev-4065	1280	16	and	and	CCONJ
inlawrev-4065	1280	17	article	article	NOUN
inlawrev-4065	1280	18	1	1	NUM
inlawrev-4065	1280	19	,	,	PUNCT
inlawrev-4065	1280	20	section	section	NOUN
inlawrev-4065	1280	21	20	20	NUM
inlawrev-4065	1280	22	of	of	ADP
inlawrev-4065	1280	23	the	the	DET
inlawrev-4065	1280	24	indiana	indiana	PROPN
inlawrev-4065	1280	25	constitution	constitution	PROPN
inlawrev-4065	1280	26	,	,	PUNCT
inlawrev-4065	1280	27	he	he	PRON
inlawrev-4065	1280	28	was	be	AUX
inlawrev-4065	1280	29	entitled	entitle	VERB
inlawrev-4065	1280	30	to	to	PART
inlawrev-4065	1280	31	have	have	VERB
inlawrev-4065	1280	32	his	his	PRON
inlawrev-4065	1280	33	original	original	ADJ
inlawrev-4065	1280	34	tax	tax	NOUN
inlawrev-4065	1280	35	appeal	appeal	NOUN
inlawrev-4065	1280	36	heard	hear	VERB
inlawrev-4065	1280	37	by	by	ADP
inlawrev-4065	1280	38	a	a	DET
inlawrev-4065	1280	39	jury	jury	NOUN
inlawrev-4065	1280	40	.	.	PUNCT
inlawrev-4065	1281	1	second	second	ADV
inlawrev-4065	1281	2	,	,	PUNCT
inlawrev-4065	1281	3	lacey	lacey	PROPN
inlawrev-4065	1281	4	contended	contend	VERB
inlawrev-4065	1281	5	that	that	SCONJ
inlawrev-4065	1281	6	although	although	SCONJ
inlawrev-4065	1281	7	jurisdiction	jurisdiction	NOUN
inlawrev-4065	1281	8	of	of	ADP
inlawrev-4065	1281	9	the	the	DET
inlawrev-4065	1281	10	case	case	NOUN
inlawrev-4065	1281	11	was	be	AUX
inlawrev-4065	1281	12	with	with	ADP
inlawrev-4065	1281	13	the	the	DET
inlawrev-4065	1281	14	tax	tax	NOUN
inlawrev-4065	1281	15	court	court	NOUN
inlawrev-4065	1281	16	,	,	PUNCT
inlawrev-4065	1281	17	the	the	DET
inlawrev-4065	1281	18	tax	tax	NOUN
inlawrev-4065	1281	19	court	court	NOUN
inlawrev-4065	1281	20	judge	judge	NOUN
inlawrev-4065	1281	21	could	could	AUX
inlawrev-4065	1281	22	not	not	PART
inlawrev-4065	1281	23	552	552	NUM
inlawrev-4065	1281	24	.	.	PUNCT
inlawrev-4065	1282	1	mat*l	mat*l	NOUN
inlawrev-4065	1282	2	.	.	PUNCT
inlawrev-4065	1283	1	553	553	NUM
inlawrev-4065	1283	2	.	.	PUNCT
inlawrev-4065	1284	1	i	i	PRON
inlawrev-4065	1284	2	d.	d.	PROPN
inlawrev-4065	1284	3	554	554	NUM
inlawrev-4065	1284	4	.	.	PUNCT
inlawrev-4065	1285	1	i	i	PRON
inlawrev-4065	1285	2	d.	d.	PROPN
inlawrev-4065	1285	3	555	555	NUM
inlawrev-4065	1285	4	.	.	PUNCT
inlawrev-4065	1286	1	i	i	PRON
inlawrev-4065	1286	2	d	d	PROPN
inlawrev-4065	1286	3	at	at	ADP
inlawrev-4065	1286	4	*	*	PROPN
inlawrev-4065	1286	5	2	2	NUM
inlawrev-4065	1286	6	.	.	NUM
inlawrev-4065	1286	7	556	556	NUM
inlawrev-4065	1286	8	.	.	PUNCT
inlawrev-4065	1287	1	i	i	PROPN
inlawrev-4065	1287	2	d	d	PROPN
inlawrev-4065	1287	3	557	557	NUM
inlawrev-4065	1287	4	.	.	PUNCT
inlawrev-4065	1287	5	2009	2009	NUM
inlawrev-4065	1287	6	ind	ind	NOUN
inlawrev-4065	1287	7	.	.	PUNCT
inlawrev-4065	1288	1	tax	tax	NOUN
inlawrev-4065	1288	2	lexis	lexis	NOUN
inlawrev-4065	1288	3	45	45	NUM
inlawrev-4065	1288	4	(	(	PUNCT
inlawrev-4065	1288	5	ind	ind	NOUN
inlawrev-4065	1288	6	.	.	PUNCT
inlawrev-4065	1289	1	t.c	t.c	PROPN
inlawrev-4065	1289	2	.	.	PROPN
inlawrev-4065	1289	3	oct	oct	PROPN
inlawrev-4065	1289	4	.	.	PROPN
inlawrev-4065	1289	5	26	26	NUM
inlawrev-4065	1289	6	,	,	PUNCT
inlawrev-4065	1289	7	2009	2009	NUM
inlawrev-4065	1289	8	)	)	PUNCT
inlawrev-4065	1289	9	.	.	PUNCT
inlawrev-4065	1290	1	558	558	NUM
inlawrev-4065	1290	2	.	.	PUNCT
inlawrev-4065	1291	1	i	i	PRON
inlawrev-4065	1291	2	d	d	PROPN
inlawrev-4065	1291	3	at	at	ADP
inlawrev-4065	1291	4	*	*	PROPN
inlawrev-4065	1291	5	3	3	NUM
inlawrev-4065	1291	6	.	.	NOUN
inlawrev-4065	1291	7	559	559	NUM
inlawrev-4065	1291	8	.	.	PUNCT
inlawrev-4065	1292	1	i	i	PRON
inlawrev-4065	1292	2	d	d	PROPN
inlawrev-4065	1292	3	560	560	NUM
inlawrev-4065	1292	4	.	.	PUNCT
inlawrev-4065	1293	1	/flf.at*6	/flf.at*6	PROPN
inlawrev-4065	1293	2	.	.	PUNCT
inlawrev-4065	1294	1	2010	2010	NUM
inlawrev-4065	1294	2	]	]	PUNCT
inlawrev-4065	1294	3	taxation	taxation	NOUN
inlawrev-4065	1294	4	1049	1049	NUM
inlawrev-4065	1294	5	rule	rule	NOUN
inlawrev-4065	1294	6	on	on	ADP
inlawrev-4065	1294	7	the	the	DET
inlawrev-4065	1294	8	case	case	NOUN
inlawrev-4065	1294	9	because	because	SCONJ
inlawrev-4065	1294	10	he	he	PRON
inlawrev-4065	1294	11	had	have	VERB
inlawrev-4065	1294	12	a	a	DET
inlawrev-4065	1294	13	conflict	conflict	NOUN
inlawrev-4065	1294	14	of	of	ADP
inlawrev-4065	1294	15	interest	interest	NOUN
inlawrev-4065	1294	16	.	.	PUNCT
inlawrev-4065	1295	1	finally	finally	ADV
inlawrev-4065	1295	2	,	,	PUNCT
inlawrev-4065	1295	3	the	the	DET
inlawrev-4065	1295	4	complaint	complaint	NOUN
inlawrev-4065	1295	5	argued	argue	VERB
inlawrev-4065	1295	6	"	"	PUNCT
inlawrev-4065	1295	7	that	that	SCONJ
inlawrev-4065	1295	8	the	the	DET
inlawrev-4065	1295	9	department	department	NOUN
inlawrev-4065	1295	10	violated	violate	VERB
inlawrev-4065	1295	11	the	the	DET
inlawrev-4065	1295	12	separation	separation	NOUN
inlawrev-4065	1295	13	of	of	ADP
inlawrev-4065	1295	14	powers	power	NOUN
inlawrev-4065	1295	15	provision	provision	NOUN
inlawrev-4065	1295	16	of	of	ADP
inlawrev-4065	1295	17	indiana	indiana	PROPN
inlawrev-4065	1295	18	's	's	PART
inlawrev-4065	1295	19	constitution	constitution	NOUN
inlawrev-4065	1295	20	when	when	SCONJ
inlawrev-4065	1295	21	its	its	PRON
inlawrev-4065	1295	22	administrative	administrative	ADJ
inlawrev-4065	1295	23	law	law	NOUN
inlawrev-4065	1295	24	judge	judge	NOUN
inlawrev-4065	1295	25	conducted	conduct	VERB
inlawrev-4065	1295	26	an	an	DET
inlawrev-4065	1295	27	administrative	administrative	ADJ
inlawrev-4065	1295	28	hearing	hearing	NOUN
inlawrev-4065	1295	29	on	on	ADP
inlawrev-4065	1295	30	lacey	lacey	PROPN
inlawrev-4065	1295	31	's	's	PART
inlawrev-4065	1295	32	protest	protest	NOUN
inlawrev-4065	1295	33	.	.	PUNCT
inlawrev-4065	1295	34	"^^^	"^^^	PUNCT
inlawrev-4065	1296	1	the	the	DET
inlawrev-4065	1296	2	court	court	NOUN
inlawrev-4065	1296	3	rejected	reject	VERB
inlawrev-4065	1296	4	all	all	PRON
inlawrev-4065	1296	5	of	of	ADP
inlawrev-4065	1296	6	lacey	lacey	PROPN
inlawrev-4065	1296	7	's	's	PART
inlawrev-4065	1296	8	arguments	argument	NOUN
inlawrev-4065	1296	9	and	and	CCONJ
inlawrev-4065	1296	10	granted	grant	VERB
inlawrev-4065	1296	11	the	the	DET
inlawrev-4065	1296	12	department	department	NOUN
inlawrev-4065	1296	13	's	's	PART
inlawrev-4065	1296	14	motion	motion	NOUN
inlawrev-4065	1296	15	to	to	PART
inlawrev-4065	1296	16	dismiss	dismiss	VERB
inlawrev-4065	1296	17	on	on	ADP
inlawrev-4065	1296	18	these	these	DET
inlawrev-4065	1296	19	claims	claim	NOUN
inlawrev-4065	1296	20	.	.	PUNCT
inlawrev-4065	1297	1	^^^	^^^	ADJ
inlawrev-4065	1297	2	e.	e.	PROPN
inlawrev-4065	1297	3	utility	utility	NOUN
inlawrev-4065	1297	4	receipts	receipt	NOUN
inlawrev-4065	1297	5	tax	tax	NOUN
inlawrev-4065	1297	6	:	:	PUNCT
inlawrev-4065	1297	7	enhanced	enhanced	PROPN
inlawrev-4065	1297	8	telecommunications	telecommunications	PROPN
inlawrev-4065	1297	9	corp	corp	PROPN
inlawrev-4065	1297	10	.	.	PROPN
inlawrev-4065	1297	11	v.	v.	PROPN
inlawrev-4065	1297	12	indiana	indiana	PROPN
inlawrev-4065	1297	13	department	department	PROPN
inlawrev-4065	1297	14	of	of	ADP
inlawrev-4065	1297	15	state	state	PROPN
inlawrev-4065	1297	16	revenue^^^	revenue^^^	PROPN
inlawrev-4065	1297	17	enhanced	enhanced	PROPN
inlawrev-4065	1297	18	telecommunications	telecommunications	PROPN
inlawrev-4065	1297	19	corp	corp	PROPN
inlawrev-4065	1297	20	.	.	PROPN
inlawrev-4065	1297	21	(	(	PUNCT
inlawrev-4065	1297	22	etc	etc	X
inlawrev-4065	1297	23	)	)	PUNCT
inlawrev-4065	1297	24	challenged	challenge	VERB
inlawrev-4065	1297	25	the	the	DET
inlawrev-4065	1297	26	department	department	NOUN
inlawrev-4065	1297	27	imposition	imposition	NOUN
inlawrev-4065	1297	28	of	of	ADP
inlawrev-4065	1297	29	indiana	indiana	PROPN
inlawrev-4065	1297	30	's	's	PART
inlawrev-4065	1297	31	utility	utility	NOUN
inlawrev-4065	1297	32	receipts	receipt	NOUN
inlawrev-4065	1297	33	tax	tax	NOUN
inlawrev-4065	1297	34	(	(	PUNCT
inlawrev-4065	1297	35	urt	urt	NOUN
inlawrev-4065	1297	36	)	)	PUNCT
inlawrev-4065	1297	37	on	on	ADP
inlawrev-4065	1297	38	certain	certain	ADJ
inlawrev-4065	1297	39	monies	monie	NOUN
inlawrev-4065	1297	40	it	it	PRON
inlawrev-4065	1297	41	received	receive	VERB
inlawrev-4065	1297	42	during	during	ADP
inlawrev-4065	1297	43	the	the	DET
inlawrev-4065	1297	44	years	year	NOUN
inlawrev-4065	1297	45	2003	2003	NUM
inlawrev-4065	1297	46	,	,	PUNCT
inlawrev-4065	1297	47	2004	2004	NUM
inlawrev-4065	1297	48	,	,	PUNCT
inlawrev-4065	1297	49	and	and	CCONJ
inlawrev-4065	1297	50	2005.^^"^	2005.^^"^	NUM
inlawrev-4065	1297	51	etc	etc	X
inlawrev-4065	1297	52	,	,	PUNCT
inlawrev-4065	1297	53	a	a	DET
inlawrev-4065	1297	54	small	small	ADJ
inlawrev-4065	1297	55	telecommunications	telecommunication	NOUN
inlawrev-4065	1297	56	company	company	NOUN
inlawrev-4065	1297	57	headquartered	headquarter	VERB
inlawrev-4065	1297	58	in	in	ADP
inlawrev-4065	1297	59	sunman	sunman	NOUN
inlawrev-4065	1297	60	,	,	PUNCT
inlawrev-4065	1297	61	indiana	indiana	PROPN
inlawrev-4065	1297	62	,	,	PUNCT
inlawrev-4065	1297	63	provided	provide	VERB
inlawrev-4065	1297	64	telephone	telephone	NOUN
inlawrev-4065	1297	65	equipment	equipment	NOUN
inlawrev-4065	1297	66	and	and	CCONJ
inlawrev-4065	1297	67	services	service	NOUN
inlawrev-4065	1297	68	,	,	PUNCT
inlawrev-4065	1297	69	cellular	cellular	ADJ
inlawrev-4065	1297	70	phone	phone	NOUN
inlawrev-4065	1297	71	equipment	equipment	NOUN
inlawrev-4065	1297	72	,	,	PUNCT
inlawrev-4065	1297	73	cable	cable	NOUN
inlawrev-4065	1297	74	services	service	NOUN
inlawrev-4065	1297	75	,	,	PUNCT
inlawrev-4065	1297	76	and	and	CCONJ
inlawrev-4065	1297	77	internet	internet	NOUN
inlawrev-4065	1297	78	services	service	NOUN
inlawrev-4065	1297	79	to	to	ADP
inlawrev-4065	1297	80	its	its	PRON
inlawrev-4065	1297	81	indiana	indiana	PROPN
inlawrev-4065	1297	82	customers	customer	NOUN
inlawrev-4065	1297	83	.	.	PUNCT
inlawrev-4065	1297	84	"^^^	"^^^	PUNCT
inlawrev-4065	1298	1	etc	etc	X
inlawrev-4065	1298	2	provided	provide	VERB
inlawrev-4065	1298	3	its	its	PRON
inlawrev-4065	1298	4	customers	customer	NOUN
inlawrev-4065	1298	5	with	with	ADP
inlawrev-4065	1298	6	local	local	ADJ
inlawrev-4065	1298	7	telephone	telephone	NOUN
inlawrev-4065	1298	8	service	service	NOUN
inlawrev-4065	1298	9	only	only	ADV
inlawrev-4065	1298	10	,	,	PUNCT
inlawrev-4065	1298	11	but	but	CCONJ
inlawrev-4065	1298	12	also	also	ADV
inlawrev-4065	1298	13	facilitated	facilitate	VERB
inlawrev-4065	1298	14	long	long	ADJ
inlawrev-4065	1298	15	distance	distance	NOUN
inlawrev-4065	1298	16	calls	call	NOUN
inlawrev-4065	1298	17	made	make	VERB
inlawrev-4065	1298	18	by	by	ADP
inlawrev-4065	1298	19	,	,	PUNCT
inlawrev-4065	1298	20	and	and	CCONJ
inlawrev-4065	1298	21	to	to	PART
inlawrev-4065	1298	22	,	,	PUNCT
inlawrev-4065	1298	23	its	its	PRON
inlawrev-4065	1298	24	customers	customer	NOUN
inlawrev-4065	1298	25	.	.	PUNCT
inlawrev-4065	1299	1	etc	etc	X
inlawrev-4065	1299	2	also	also	ADV
inlawrev-4065	1299	3	benefitted	benefit	VERB
inlawrev-4065	1299	4	from	from	ADP
inlawrev-4065	1299	5	federal	federal	ADJ
inlawrev-4065	1299	6	communications	communication	NOUN
inlawrev-4065	1299	7	commission	commission	PROPN
inlawrev-4065	1299	8	and	and	CCONJ
inlawrev-4065	1299	9	indiana	indiana	PROPN
inlawrev-4065	1299	10	utility	utility	PROPN
inlawrev-4065	1299	11	regulatory	regulatory	ADJ
inlawrev-4065	1299	12	commission	commission	NOUN
inlawrev-4065	1299	13	authorization	authorization	NOUN
inlawrev-4065	1299	14	by	by	ADP
inlawrev-4065	1299	15	which	which	PRON
inlawrev-4065	1299	16	the	the	DET
inlawrev-4065	1299	17	company	company	NOUN
inlawrev-4065	1299	18	could	could	AUX
inlawrev-4065	1299	19	"	"	PUNCT
inlawrev-4065	1299	20	offset	offset	VERB
inlawrev-4065	1299	21	,	,	PUNCT
inlawrev-4065	1299	22	or	or	CCONJ
inlawrev-4065	1299	23	recover	recover	VERB
inlawrev-4065	1299	24	,	,	PUNCT
inlawrev-4065	1299	25	some	some	PRON
inlawrev-4065	1299	26	of	of	ADP
inlawrev-4065	1299	27	the	the	DET
inlawrev-4065	1299	28	costs	cost	NOUN
inlawrev-4065	1299	29	of	of	ADP
inlawrev-4065	1299	30	operation	operation	NOUN
inlawrev-4065	1299	31	.	.	PUNCT
inlawrev-4065	1300	1	"^^^	"^^^	PUNCT
inlawrev-4065	1301	1	this	this	DET
inlawrev-4065	1301	2	system	system	NOUN
inlawrev-4065	1301	3	permits	permit	VERB
inlawrev-4065	1301	4	etc	etc	X
inlawrev-4065	1301	5	to	to	PART
inlawrev-4065	1301	6	charge	charge	VERB
inlawrev-4065	1301	7	subscribers	subscriber	NOUN
inlawrev-4065	1301	8	for	for	ADP
inlawrev-4065	1301	9	a	a	DET
inlawrev-4065	1301	10	portion	portion	NOUN
inlawrev-4065	1301	11	of	of	ADP
inlawrev-4065	1301	12	their	their	PRON
inlawrev-4065	1301	13	line	line	NOUN
inlawrev-4065	1301	14	costs	cost	NOUN
inlawrev-4065	1301	15	associated	associate	VERB
inlawrev-4065	1301	16	with	with	ADP
inlawrev-4065	1301	17	long	long	ADJ
inlawrev-4065	1301	18	distance	distance	NOUN
inlawrev-4065	1301	19	call	call	NOUN
inlawrev-4065	1301	20	activity	activity	NOUN
inlawrev-4065	1301	21	.	.	PUNCT
inlawrev-4065	1302	1	during	during	ADP
inlawrev-4065	1302	2	2003	2003	NUM
inlawrev-4065	1302	3	,	,	PUNCT
inlawrev-4065	1302	4	2004	2004	NUM
inlawrev-4065	1302	5	,	,	PUNCT
inlawrev-4065	1302	6	and	and	CCONJ
inlawrev-4065	1302	7	2005	2005	NUM
inlawrev-4065	1302	8	,	,	PUNCT
inlawrev-4065	1302	9	etc	etc	X
inlawrev-4065	1302	10	billed	bill	VERB
inlawrev-4065	1302	11	its	its	PRON
inlawrev-4065	1302	12	subscribers	subscriber	NOUN
inlawrev-4065	1302	13	for	for	ADP
inlawrev-4065	1302	14	these	these	DET
inlawrev-4065	1302	15	line	line	NOUN
inlawrev-4065	1302	16	costs	cost	NOUN
inlawrev-4065	1302	17	and	and	CCONJ
inlawrev-4065	1302	18	the	the	DET
inlawrev-4065	1302	19	line	line	NOUN
inlawrev-4065	1302	20	costs	cost	NOUN
inlawrev-4065	1302	21	were	be	AUX
inlawrev-4065	1302	22	separately	separately	ADV
inlawrev-4065	1302	23	stated	state	VERB
inlawrev-4065	1302	24	on	on	ADP
inlawrev-4065	1302	25	etc	etc	NOUN
inlawrev-4065	1302	26	's	's	PART
inlawrev-4065	1302	27	bills	bill	NOUN
inlawrev-4065	1302	28	.	.	PUNCT
inlawrev-4065	1303	1	second	second	ADJ
inlawrev-4065	1303	2	,	,	PUNCT
inlawrev-4065	1303	3	etc	etc	X
inlawrev-4065	1303	4	received	receive	VERB
inlawrev-4065	1303	5	subsidy	subsidy	NOUN
inlawrev-4065	1303	6	distributions	distribution	NOUN
inlawrev-4065	1303	7	from	from	ADP
inlawrev-4065	1303	8	the	the	DET
inlawrev-4065	1303	9	universal	universal	PROPN
inlawrev-4065	1303	10	service	service	NOUN
inlawrev-4065	1303	11	fund	fund	NOUN
inlawrev-4065	1303	12	(	(	PUNCT
inlawrev-4065	1303	13	usf	usf	PROPN
inlawrev-4065	1303	14	)	)	PUNCT
inlawrev-4065	1303	15	,	,	PUNCT
inlawrev-4065	1303	16	as	as	ADV
inlawrev-4065	1303	17	well	well	ADV
inlawrev-4065	1303	18	as	as	ADP
inlawrev-4065	1303	19	from	from	ADP
inlawrev-4065	1303	20	an	an	DET
inlawrev-4065	1303	21	equivalent	equivalent	ADJ
inlawrev-4065	1303	22	lurc	lurc	NOUN
inlawrev-4065	1303	23	fund.^^^	fund.^^^	NOUN
inlawrev-4065	1303	24	for	for	ADP
inlawrev-4065	1303	25	2003	2003	NUM
inlawrev-4065	1303	26	,	,	PUNCT
inlawrev-4065	1303	27	2004	2004	NUM
inlawrev-4065	1303	28	,	,	PUNCT
inlawrev-4065	1303	29	and	and	CCONJ
inlawrev-4065	1303	30	2005	2005	NUM
inlawrev-4065	1303	31	,	,	PUNCT
inlawrev-4065	1303	32	etc	etc	X
inlawrev-4065	1303	33	filed	file	VERB
inlawrev-4065	1303	34	an	an	DET
inlawrev-4065	1303	35	indiana	indiana	NOUN
inlawrev-4065	1303	36	utility	utility	NOUN
inlawrev-4065	1303	37	receipts	receipt	NOUN
inlawrev-4065	1303	38	tax	tax	NOUN
inlawrev-4065	1303	39	return	return	NOUN
inlawrev-4065	1303	40	with	with	ADP
inlawrev-4065	1303	41	the	the	DET
inlawrev-4065	1303	42	department	department	NOUN
inlawrev-4065	1303	43	and	and	CCONJ
inlawrev-4065	1303	44	paid	pay	VERB
inlawrev-4065	1303	45	all	all	DET
inlawrev-4065	1303	46	tax	tax	NOUN
inlawrev-4065	1303	47	due	due	ADJ
inlawrev-4065	1303	48	in	in	ADP
inlawrev-4065	1303	49	conjunction	conjunction	NOUN
inlawrev-4065	1303	50	with	with	ADP
inlawrev-4065	1303	51	each	each	DET
inlawrev-4065	1303	52	return	return	NOUN
inlawrev-4065	1303	53	.	.	PUNCT
inlawrev-4065	1304	1	the	the	DET
inlawrev-4065	1304	2	department	department	NOUN
inlawrev-4065	1304	3	audited	audit	VERB
inlawrev-4065	1304	4	those	those	DET
inlawrev-4065	1304	5	returns	return	NOUN
inlawrev-4065	1304	6	and	and	CCONJ
inlawrev-4065	1304	7	determined	determine	VERB
inlawrev-4065	1304	8	that	that	SCONJ
inlawrev-4065	1304	9	etc	etc	PRON
inlawrev-4065	1304	10	had	have	AUX
inlawrev-4065	1304	11	underreported	underreporte	VERB
inlawrev-4065	1304	12	its	its	PRON
inlawrev-4065	1304	13	urt	urt	NOUN
inlawrev-4065	1304	14	liability	liability	NOUN
inlawrev-4065	1304	15	.	.	PUNCT
inlawrev-4065	1305	1	specifically	specifically	ADV
inlawrev-4065	1305	2	,	,	PUNCT
inlawrev-4065	1305	3	the	the	DET
inlawrev-4065	1305	4	department	department	NOUN
inlawrev-4065	1305	5	determined	determine	VERB
inlawrev-4065	1305	6	that	that	SCONJ
inlawrev-4065	1305	7	etc	etc	PRON
inlawrev-4065	1305	8	had	have	AUX
inlawrev-4065	1305	9	failed	fail	VERB
inlawrev-4065	1305	10	to	to	PART
inlawrev-4065	1305	11	report	report	VERB
inlawrev-4065	1305	12	the	the	DET
inlawrev-4065	1305	13	various	various	ADJ
inlawrev-4065	1305	14	distributions	distribution	NOUN
inlawrev-4065	1305	15	it	it	PRON
inlawrev-4065	1305	16	received	receive	VERB
inlawrev-4065	1305	17	as	as	ADP
inlawrev-4065	1305	18	gross	gross	ADJ
inlawrev-4065	1305	19	receipts	receipt	NOUN
inlawrev-4065	1305	20	subject	subject	ADJ
inlawrev-4065	1305	21	to	to	ADP
inlawrev-4065	1305	22	the	the	DET
inlawrev-4065	1305	23	urt.^^^	urt.^^^	PROPN
inlawrev-4065	1305	24	etc	etc	X
inlawrev-4065	1305	25	protested	protest	VERB
inlawrev-4065	1305	26	the	the	DET
inlawrev-4065	1305	27	proposed	propose	VERB
inlawrev-4065	1305	28	assessments	assessment	NOUN
inlawrev-4065	1305	29	and	and	CCONJ
inlawrev-4065	1305	30	sent	send	VERB
inlawrev-4065	1305	31	a	a	DET
inlawrev-4065	1305	32	letter	letter	NOUN
inlawrev-4065	1305	33	to	to	ADP
inlawrev-4065	1305	34	the	the	DET
inlawrev-4065	1305	35	department	department	NOUN
inlawrev-4065	1305	36	claiming	claim	VERB
inlawrev-4065	1305	37	that	that	SCONJ
inlawrev-4065	1305	38	the	the	DET
inlawrev-4065	1305	39	money	money	NOUN
inlawrev-4065	1305	40	it	it	PRON
inlawrev-4065	1305	41	collected	collect	VERB
inlawrev-4065	1305	42	during	during	ADP
inlawrev-4065	1305	43	the	the	DET
inlawrev-4065	1305	44	years	year	NOUN
inlawrev-4065	1305	45	at	at	ADP
inlawrev-4065	1305	46	issue	issue	NOUN
inlawrev-4065	1305	47	in	in	ADP
inlawrev-4065	1305	48	the	the	DET
inlawrev-4065	1305	49	form	form	NOUN
inlawrev-4065	1305	50	ofgovernment	ofgovernment	ADJ
inlawrev-4065	1305	51	subsidies	subsidy	NOUN
inlawrev-4065	1305	52	should	should	AUX
inlawrev-4065	1305	53	not	not	PART
inlawrev-4065	1305	54	have	have	AUX
inlawrev-4065	1305	55	been	be	AUX
inlawrev-4065	1305	56	reported	report	VERB
inlawrev-4065	1305	57	as	as	ADP
inlawrev-4065	1305	58	gross	gross	ADJ
inlawrev-4065	1305	59	receipts	receipt	NOUN
inlawrev-4065	1305	60	subject	subject	ADJ
inlawrev-4065	1305	61	to	to	ADP
inlawrev-4065	1305	62	the	the	DET
inlawrev-4065	1305	63	urt	urt	NOUN
inlawrev-4065	1305	64	.	.	PUNCT
inlawrev-4065	1306	1	etc	etc	X
inlawrev-4065	1306	2	further	far	ADV
inlawrev-4065	1306	3	"	"	PUNCT
inlawrev-4065	1306	4	claimed	claim	VERB
inlawrev-4065	1306	5	that	that	SCONJ
inlawrev-4065	1306	6	between	between	ADP
inlawrev-4065	1306	7	this	this	DET
inlawrev-4065	1306	8	error	error	NOUN
inlawrev-4065	1306	9	and	and	CCONJ
inlawrev-4065	1306	10	its	its	PRON
inlawrev-4065	1306	11	protest	protest	NOUN
inlawrev-4065	1306	12	ofthe	ofthe	NOUN
inlawrev-4065	1306	13	proposed	propose	VERB
inlawrev-4065	1306	14	assessments	assessment	NOUN
inlawrev-4065	1306	15	,	,	PUNCT
inlawrev-4065	1306	16	it	it	PRON
inlawrev-4065	1306	17	was	be	AUX
inlawrev-4065	1306	18	actually	actually	ADV
inlawrev-4065	1306	19	entitled	entitle	VERB
inlawrev-4065	1306	20	to	to	ADP
inlawrev-4065	1306	21	a	a	DET
inlawrev-4065	1306	22	urt	urt	NOUN
inlawrev-4065	1306	23	refund	refund	NOUN
inlawrev-4065	1306	24	totaling	total	VERB
inlawrev-4065	1306	25	$	$	SYM
inlawrev-4065	1306	26	24,348.46."^^^	24,348.46."^^^	PROPN
inlawrev-4065	1306	27	the	the	DET
inlawrev-4065	1306	28	department	department	NOUN
inlawrev-4065	1306	29	denied	deny	VERB
inlawrev-4065	1306	30	etc	etc	NOUN
inlawrev-4065	1306	31	's	's	PART
inlawrev-4065	1306	32	protest	protest	NOUN
inlawrev-4065	1306	33	after	after	ADP
inlawrev-4065	1306	34	an	an	DET
inlawrev-4065	1306	35	administrative	administrative	ADJ
inlawrev-4065	1306	36	hearing	hearing	NOUN
inlawrev-4065	1306	37	on	on	ADP
inlawrev-4065	1306	38	the	the	DET
inlawrev-4065	1306	39	issue.^^^	issue.^^^	PROPN
inlawrev-4065	1306	40	etc	etc	X
inlawrev-4065	1306	41	timely	timely	ADV
inlawrev-4065	1306	42	filed	file	VERB
inlawrev-4065	1306	43	an	an	DET
inlawrev-4065	1306	44	appeal	appeal	NOUN
inlawrev-4065	1306	45	561	561	NUM
inlawrev-4065	1306	46	.	.	PUNCT
inlawrev-4065	1307	1	i	i	PRON
inlawrev-4065	1307	2	d.	d.	PROPN
inlawrev-4065	1307	3	at	at	ADP
inlawrev-4065	1307	4	*	*	PROPN
inlawrev-4065	1307	5	3	3	NUM
inlawrev-4065	1307	6	-	-	SYM
inlawrev-4065	1307	7	4	4	NUM
inlawrev-4065	1307	8	.	.	PUNCT
inlawrev-4065	1308	1	(	(	PUNCT
inlawrev-4065	1308	2	emphasis	emphasis	NOUN
inlawrev-4065	1308	3	in	in	ADP
inlawrev-4065	1308	4	original	original	ADJ
inlawrev-4065	1308	5	)	)	PUNCT
inlawrev-4065	1308	6	562	562	NUM
inlawrev-4065	1308	7	.	.	PUNCT
inlawrev-4065	1309	1	i	i	PRON
inlawrev-4065	1309	2	d.	d.	VERB
inlawrev-4065	1309	3	at	at	ADP
inlawrev-4065	1309	4	*	*	PROPN
inlawrev-4065	1309	5	7	7	NUM
inlawrev-4065	1309	6	.	.	NOUN
inlawrev-4065	1309	7	563	563	NUM
inlawrev-4065	1309	8	.	.	X
inlawrev-4065	1310	1	916	916	NUM
inlawrev-4065	1310	2	n.e.2d	n.e.2d	NOUN
inlawrev-4065	1310	3	313	313	NUM
inlawrev-4065	1310	4	(	(	PUNCT
inlawrev-4065	1310	5	ind	ind	NOUN
inlawrev-4065	1310	6	.	.	PUNCT
inlawrev-4065	1311	1	t.c	t.c	PROPN
inlawrev-4065	1311	2	.	.	PROPN
inlawrev-4065	1311	3	2009	2009	NUM
inlawrev-4065	1311	4	)	)	PUNCT
inlawrev-4065	1311	5	.	.	PUNCT
inlawrev-4065	1312	1	564	564	NUM
inlawrev-4065	1312	2	.	.	PUNCT
inlawrev-4065	1312	3	mat	mat	PROPN
inlawrev-4065	1312	4	313	313	NUM
inlawrev-4065	1312	5	.	.	PUNCT
inlawrev-4065	1312	6	565	565	NUM
inlawrev-4065	1312	7	.	.	PUNCT
inlawrev-4065	1313	1	mat	mat	NOUN
inlawrev-4065	1313	2	313	313	NUM
inlawrev-4065	1313	3	-	-	SYM
inlawrev-4065	1313	4	14	14	NUM
inlawrev-4065	1313	5	.	.	PUNCT
inlawrev-4065	1314	1	566	566	NUM
inlawrev-4065	1314	2	.	.	X
inlawrev-4065	1314	3	mat	mat	VERB
inlawrev-4065	1314	4	3	3	NUM
inlawrev-4065	1314	5	14	14	NUM
inlawrev-4065	1314	6	.	.	PUNCT
inlawrev-4065	1315	1	567	567	NUM
inlawrev-4065	1315	2	.	.	X
inlawrev-4065	1315	3	mat	mat	PROPN
inlawrev-4065	1315	4	315	315	NUM
inlawrev-4065	1315	5	.	.	PUNCT
inlawrev-4065	1316	1	568	568	NUM
inlawrev-4065	1316	2	.	.	PUNCT
inlawrev-4065	1317	1	i	i	PRON
inlawrev-4065	1317	2	d	d	PROPN
inlawrev-4065	1317	3	569	569	NUM
inlawrev-4065	1317	4	.	.	PUNCT
inlawrev-4065	1318	1	mat	mat	PROPN
inlawrev-4065	1318	2	316	316	NUM
inlawrev-4065	1318	3	.	.	PUNCT
inlawrev-4065	1318	4	570	570	NUM
inlawrev-4065	1318	5	.	.	PUNCT
inlawrev-4065	1319	1	i	i	PRON
inlawrev-4065	1319	2	d	d	PROPN
inlawrev-4065	1319	3	1	1	NUM
inlawrev-4065	1319	4	050	050	NUM
inlawrev-4065	1319	5	indiana	indiana	PROPN
inlawrev-4065	1319	6	law	law	PROPN
inlawrev-4065	1319	7	review	review	NOUN
inlawrev-4065	1320	1	[	[	X
inlawrev-4065	1320	2	vol	vol	NOUN
inlawrev-4065	1320	3	.	.	PUNCT
inlawrev-4065	1320	4	43	43	NUM
inlawrev-4065	1320	5	:	:	PUNCT
inlawrev-4065	1320	6	999	999	NUM
inlawrev-4065	1320	7	with	with	ADP
inlawrev-4065	1320	8	the	the	DET
inlawrev-4065	1320	9	tax	tax	NOUN
inlawrev-4065	1320	10	court	court	NOUN
inlawrev-4065	1320	11	arguing	argue	VERB
inlawrev-4065	1320	12	that	that	SCONJ
inlawrev-4065	1320	13	the	the	DET
inlawrev-4065	1320	14	money	money	NOUN
inlawrev-4065	1320	15	etc	etc	X
inlawrev-4065	1320	16	collected	collect	VERB
inlawrev-4065	1320	17	from	from	ADP
inlawrev-4065	1320	18	its	its	PRON
inlawrev-4065	1320	19	customers	customer	NOUN
inlawrev-4065	1320	20	in	in	ADP
inlawrev-4065	1320	21	"	"	PUNCT
inlawrev-4065	1320	22	subscriber	subscriber	NOUN
inlawrev-4065	1320	23	line	line	NOUN
inlawrev-4065	1320	24	charges	charge	NOUN
inlawrev-4065	1320	25	"	"	PUNCT
inlawrev-4065	1320	26	(	(	PUNCT
inlawrev-4065	1320	27	slc	slc	PROPN
inlawrev-4065	1320	28	)	)	PUNCT
inlawrev-4065	1320	29	and	and	CCONJ
inlawrev-4065	1320	30	"	"	PUNCT
inlawrev-4065	1320	31	federal	federal	ADJ
inlawrev-4065	1320	32	universal	universal	ADJ
inlawrev-4065	1320	33	service	service	NOUN
inlawrev-4065	1320	34	contribution	contribution	NOUN
inlawrev-4065	1320	35	recoveries	recovery	NOUN
inlawrev-4065	1320	36	"	"	PUNCT
inlawrev-4065	1320	37	(	(	PUNCT
inlawrev-4065	1320	38	fuscr	fuscr	NOUN
inlawrev-4065	1320	39	)	)	PUNCT
inlawrev-4065	1320	40	were	be	AUX
inlawrev-4065	1320	41	not	not	PART
inlawrev-4065	1320	42	subject	subject	ADJ
inlawrev-4065	1320	43	to	to	ADP
inlawrev-4065	1320	44	the	the	DET
inlawrev-4065	1320	45	urt	urt	NOUN
inlawrev-4065	1320	46	,	,	PUNCT
inlawrev-4065	1320	47	and	and	CCONJ
inlawrev-4065	1320	48	that	that	SCONJ
inlawrev-4065	1320	49	the	the	DET
inlawrev-4065	1320	50	distributions	distribution	NOUN
inlawrev-4065	1320	51	etc	etc	X
inlawrev-4065	1320	52	received	receive	VERB
inlawrev-4065	1320	53	through	through	ADP
inlawrev-4065	1320	54	various	various	ADJ
inlawrev-4065	1320	55	federal	federal	ADJ
inlawrev-4065	1320	56	and	and	CCONJ
inlawrev-4065	1320	57	state	state	NOUN
inlawrev-4065	1320	58	subsidy	subsidy	NOUN
inlawrev-4065	1320	59	programs	program	NOUN
inlawrev-4065	1320	60	were	be	AUX
inlawrev-4065	1320	61	not	not	PART
inlawrev-4065	1320	62	subject	subject	ADJ
inlawrev-4065	1320	63	to	to	ADP
inlawrev-4065	1320	64	the	the	DET
inlawrev-4065	1320	65	urt.^^^	urt.^^^	PROPN
inlawrev-4065	1320	66	the	the	DET
inlawrev-4065	1320	67	court	court	NOUN
inlawrev-4065	1320	68	first	first	ADV
inlawrev-4065	1320	69	dealt	deal	VERB
inlawrev-4065	1320	70	with	with	ADP
inlawrev-4065	1320	71	the	the	DET
inlawrev-4065	1320	72	issue	issue	NOUN
inlawrev-4065	1320	73	of	of	ADP
inlawrev-4065	1320	74	whether	whether	SCONJ
inlawrev-4065	1320	75	the	the	DET
inlawrev-4065	1320	76	money	money	NOUN
inlawrev-4065	1320	77	etc	etc	X
inlawrev-4065	1320	78	collected	collect	VERB
inlawrev-4065	1320	79	in	in	ADP
inlawrev-4065	1320	80	slcs	slcs	NOUN
inlawrev-4065	1320	81	and	and	CCONJ
inlawrev-4065	1320	82	fuscrs	fuscrs	NOUN
inlawrev-4065	1320	83	should	should	AUX
inlawrev-4065	1320	84	have	have	AUX
inlawrev-4065	1320	85	been	be	AUX
inlawrev-4065	1320	86	subject	subject	ADJ
inlawrev-4065	1320	87	to	to	ADP
inlawrev-4065	1320	88	the	the	DET
inlawrev-4065	1320	89	urt	urt	NOUN
inlawrev-4065	1320	90	.	.	PUNCT
inlawrev-4065	1321	1	in	in	ADP
inlawrev-4065	1321	2	dealing	deal	VERB
inlawrev-4065	1321	3	with	with	ADP
inlawrev-4065	1321	4	this	this	DET
inlawrev-4065	1321	5	issue	issue	NOUN
inlawrev-4065	1321	6	,	,	PUNCT
inlawrev-4065	1321	7	the	the	DET
inlawrev-4065	1321	8	court	court	NOUN
inlawrev-4065	1321	9	first	first	ADV
inlawrev-4065	1321	10	analyzed	analyze	VERB
inlawrev-4065	1321	11	whether	whether	SCONJ
inlawrev-4065	1321	12	the	the	DET
inlawrev-4065	1321	13	slcs	slcs	NOUN
inlawrev-4065	1321	14	and	and	CCONJ
inlawrev-4065	1321	15	fuscrs	fuscrs	NOUN
inlawrev-4065	1321	16	should	should	AUX
inlawrev-4065	1321	17	be	be	AUX
inlawrev-4065	1321	18	excluded	exclude	VERB
inlawrev-4065	1321	19	from	from	ADP
inlawrev-4065	1321	20	etc	etc	NOUN
inlawrev-4065	1321	21	's	's	PART
inlawrev-4065	1321	22	gross	gross	ADJ
inlawrev-4065	1321	23	receipts	receipt	NOUN
inlawrev-4065	1321	24	as	as	ADP
inlawrev-4065	1321	25	"	"	PUNCT
inlawrev-4065	1321	26	fees	fee	NOUN
inlawrev-4065	1321	27	"	"	PUNCT
inlawrev-4065	1321	28	or	or	CCONJ
inlawrev-4065	1321	29	"	"	PUNCT
inlawrev-4065	1321	30	surcharges	surcharge	NOUN
inlawrev-4065	1321	31	.	.	PUNCT
inlawrev-4065	1321	32	"^^^	"^^^	PUNCT
inlawrev-4065	1322	1	the	the	DET
inlawrev-4065	1322	2	court	court	NOUN
inlawrev-4065	1322	3	noted	note	VERB
inlawrev-4065	1322	4	that	that	SCONJ
inlawrev-4065	1322	5	the	the	DET
inlawrev-4065	1322	6	legislature	legislature	NOUN
inlawrev-4065	1322	7	had	have	AUX
inlawrev-4065	1322	8	not	not	PART
inlawrev-4065	1322	9	defined	define	VERB
inlawrev-4065	1322	10	the	the	DET
inlawrev-4065	1322	11	terms	term	NOUN
inlawrev-4065	1322	12	"	"	PUNCT
inlawrev-4065	1322	13	fees	fee	NOUN
inlawrev-4065	1322	14	"	"	PUNCT
inlawrev-4065	1322	15	and	and	CCONJ
inlawrev-4065	1322	16	"	"	PUNCT
inlawrev-4065	1322	17	surcharges	surcharge	NOUN
inlawrev-4065	1322	18	"	"	PUNCT
inlawrev-4065	1322	19	for	for	ADP
inlawrev-4065	1322	20	purposes	purpose	NOUN
inlawrev-4065	1322	21	of	of	ADP
inlawrev-4065	1322	22	urt	urt	NOUN
inlawrev-4065	1322	23	,	,	PUNCT
inlawrev-4065	1322	24	and	and	CCONJ
inlawrev-4065	1322	25	the	the	DET
inlawrev-4065	1322	26	court	court	NOUN
inlawrev-4065	1322	27	gave	give	VERB
inlawrev-4065	1322	28	those	those	DET
inlawrev-4065	1322	29	words	word	NOUN
inlawrev-4065	1322	30	their	their	PRON
inlawrev-4065	1322	31	plain	plain	ADJ
inlawrev-4065	1322	32	,	,	PUNCT
inlawrev-4065	1322	33	ordinary	ordinary	ADJ
inlawrev-4065	1322	34	and	and	CCONJ
inlawrev-4065	1322	35	usual	usual	ADJ
inlawrev-4065	1322	36	meaning	meaning	NOUN
inlawrev-4065	1322	37	,	,	PUNCT
inlawrev-4065	1322	38	as	as	SCONJ
inlawrev-4065	1322	39	defined	define	VERB
inlawrev-4065	1322	40	in	in	ADP
inlawrev-4065	1322	41	the	the	DET
inlawrev-4065	1322	42	dictionary.^^^	dictionary.^^^	PROPN
inlawrev-4065	1322	43	based	base	VERB
inlawrev-4065	1322	44	on	on	ADP
inlawrev-4065	1322	45	the	the	DET
inlawrev-4065	1322	46	dictionary	dictionary	ADJ
inlawrev-4065	1322	47	definitions	definition	NOUN
inlawrev-4065	1322	48	of	of	ADP
inlawrev-4065	1322	49	these	these	DET
inlawrev-4065	1322	50	terms	term	NOUN
inlawrev-4065	1322	51	,	,	PUNCT
inlawrev-4065	1322	52	the	the	DET
inlawrev-4065	1322	53	court	court	NOUN
inlawrev-4065	1322	54	held	hold	VERB
inlawrev-4065	1322	55	that	that	SCONJ
inlawrev-4065	1322	56	the	the	DET
inlawrev-4065	1322	57	slcs	slcs	NOUN
inlawrev-4065	1322	58	and	and	CCONJ
inlawrev-4065	1322	59	fuscrs	fuscrs	PROPN
inlawrev-4065	1322	60	were	be	AUX
inlawrev-4065	1322	61	"	"	PUNCT
inlawrev-4065	1322	62	fees	fee	NOUN
inlawrev-4065	1322	63	"	"	PUNCT
inlawrev-4065	1322	64	or	or	CCONJ
inlawrev-4065	1322	65	"	"	PUNCT
inlawrev-4065	1322	66	surcharges	surcharge	NOUN
inlawrev-4065	1322	67	"	"	PUNCT
inlawrev-4065	1322	68	because	because	SCONJ
inlawrev-4065	1322	69	they	they	PRON
inlawrev-4065	1322	70	were	be	AUX
inlawrev-4065	1322	71	charges	charge	NOUN
inlawrev-4065	1322	72	that	that	PRON
inlawrev-4065	1322	73	were	be	AUX
inlawrev-4065	1322	74	in	in	ADP
inlawrev-4065	1322	75	addition	addition	NOUN
inlawrev-4065	1322	76	to	to	ADP
inlawrev-4065	1322	77	and	and	CCONJ
inlawrev-4065	1322	78	separate	separate	VERB
inlawrev-4065	1322	79	from	from	ADP
inlawrev-4065	1322	80	etc	etc	NOUN
inlawrev-4065	1322	81	's	's	PART
inlawrev-4065	1322	82	charges	charge	NOUN
inlawrev-4065	1322	83	for	for	ADP
inlawrev-4065	1322	84	its	its	PRON
inlawrev-4065	1322	85	basic	basic	ADJ
inlawrev-4065	1322	86	monthly	monthly	ADJ
inlawrev-4065	1322	87	service	service	NOUN
inlawrev-4065	1322	88	.	.	PUNCT
inlawrev-4065	1323	1	therefore	therefore	ADV
inlawrev-4065	1323	2	,	,	PUNCT
inlawrev-4065	1323	3	the	the	DET
inlawrev-4065	1323	4	court	court	NOUN
inlawrev-4065	1323	5	held	hold	VERB
inlawrev-4065	1323	6	the	the	DET
inlawrev-4065	1323	7	money	money	NOUN
inlawrev-4065	1323	8	etc	etc	X
inlawrev-4065	1323	9	collected	collect	VERB
inlawrev-4065	1323	10	in	in	ADP
inlawrev-4065	1323	11	slcs	slcs	NOUN
inlawrev-4065	1323	12	and	and	CCONJ
inlawrev-4065	1323	13	fuscrs	fuscrs	PROPN
inlawrev-4065	1323	14	was	be	AUX
inlawrev-4065	1323	15	excluded	exclude	VERB
inlawrev-4065	1323	16	from	from	ADP
inlawrev-4065	1323	17	its	its	PRON
inlawrev-4065	1323	18	gross	gross	ADJ
inlawrev-4065	1323	19	receipts	receipt	NOUN
inlawrev-4065	1323	20	for	for	ADP
inlawrev-4065	1323	21	purposes	purpose	NOUN
inlawrev-4065	1323	22	of	of	ADP
inlawrev-4065	1323	23	the	the	DET
inlawrev-4065	1323	24	urt	urt	NOUN
inlawrev-4065	1323	25	.	.	PUNCT
inlawrev-4065	1323	26	''	''	PUNCT
inlawrev-4065	1324	1	"	"	PUNCT
inlawrev-4065	1324	2	next	next	ADV
inlawrev-4065	1324	3	,	,	PUNCT
inlawrev-4065	1324	4	the	the	DET
inlawrev-4065	1324	5	court	court	NOUN
inlawrev-4065	1324	6	analyzed	analyze	VERB
inlawrev-4065	1324	7	whether	whether	SCONJ
inlawrev-4065	1324	8	or	or	CCONJ
inlawrev-4065	1324	9	not	not	PART
inlawrev-4065	1324	10	the	the	DET
inlawrev-4065	1324	11	distributions	distribution	NOUN
inlawrev-4065	1324	12	etc	etc	X
inlawrev-4065	1324	13	received	receive	VERB
inlawrev-4065	1324	14	through	through	ADP
inlawrev-4065	1324	15	various	various	ADJ
inlawrev-4065	1324	16	federal	federal	ADJ
inlawrev-4065	1324	17	and	and	CCONJ
inlawrev-4065	1324	18	state	state	NOUN
inlawrev-4065	1324	19	subsidyprograms	subsidyprogram	NOUN
inlawrev-4065	1324	20	should	should	AUX
inlawrev-4065	1324	21	be	be	AUX
inlawrev-4065	1324	22	subj	subj	NOUN
inlawrev-4065	1324	23	ect	ect	ADP
inlawrev-4065	1324	24	to	to	ADP
inlawrev-4065	1324	25	the	the	DET
inlawrev-4065	1324	26	urt	urt	NOUN
inlawrev-4065	1324	27	.	.	PUNCT
inlawrev-4065	1325	1	the	the	DET
inlawrev-4065	1325	2	court	court	NOUN
inlawrev-4065	1325	3	first	first	ADV
inlawrev-4065	1325	4	looked	look	VERB
inlawrev-4065	1325	5	to	to	ADP
inlawrev-4065	1325	6	the	the	DET
inlawrev-4065	1325	7	definition	definition	NOUN
inlawrev-4065	1325	8	of	of	ADP
inlawrev-4065	1325	9	the	the	DET
inlawrev-4065	1325	10	term	term	NOUN
inlawrev-4065	1325	11	"	"	PUNCT
inlawrev-4065	1325	12	gross	gross	ADJ
inlawrev-4065	1325	13	receipts	receipt	NOUN
inlawrev-4065	1325	14	.	.	PUNCT
inlawrev-4065	1325	15	"	"	PUNCT
inlawrev-4065	1326	1	the	the	DET
inlawrev-4065	1326	2	court	court	NOUN
inlawrev-4065	1326	3	looks	look	VERB
inlawrev-4065	1326	4	to	to	ADP
inlawrev-4065	1326	5	ic	ic	PROPN
inlawrev-4065	1326	6	6	6	NUM
inlawrev-4065	1326	7	-	-	SYM
inlawrev-4065	1326	8	2.3	2.3	NUM
inlawrev-4065	1326	9	-	-	PUNCT
inlawrev-4065	1326	10	3	3	NUM
inlawrev-4065	1326	11	-	-	SYM
inlawrev-4065	1326	12	3	3	NUM
inlawrev-4065	1326	13	which	which	PRON
inlawrev-4065	1326	14	defines	define	VERB
inlawrev-4065	1326	15	the	the	DET
inlawrev-4065	1326	16	term	term	NOUN
inlawrev-4065	1326	17	"	"	PUNCT
inlawrev-4065	1326	18	gross	gross	ADJ
inlawrev-4065	1326	19	receipts	receipt	NOUN
inlawrev-4065	1326	20	"	"	PUNCT
inlawrev-4065	1326	21	as	as	ADV
inlawrev-4065	1326	22	essentially	essentially	ADV
inlawrev-4065	1326	23	any	any	DET
inlawrev-4065	1326	24	legal	legal	ADJ
inlawrev-4065	1326	25	settlement	settlement	NOUN
inlawrev-4065	1326	26	.	.	PUNCT
inlawrev-4065	1327	1	^^^	^^^	NOUN
inlawrev-4065	1327	2	the	the	DET
inlawrev-4065	1327	3	court	court	NOUN
inlawrev-4065	1327	4	next	next	ADV
inlawrev-4065	1327	5	looked	look	VERB
inlawrev-4065	1327	6	to	to	ADP
inlawrev-4065	1327	7	how	how	SCONJ
inlawrev-4065	1327	8	the	the	DET
inlawrev-4065	1327	9	indiana	indiana	PROPN
inlawrev-4065	1327	10	code	code	PROPN
inlawrev-4065	1327	11	used	use	VERB
inlawrev-4065	1327	12	the	the	DET
inlawrev-4065	1327	13	term	term	NOUN
inlawrev-4065	1327	14	"	"	PUNCT
inlawrev-4065	1327	15	settlement	settlement	NOUN
inlawrev-4065	1327	16	.	.	PUNCT
inlawrev-4065	1327	17	"	"	PUNCT
inlawrev-4065	1328	1	the	the	DET
inlawrev-4065	1328	2	court	court	NOUN
inlawrev-4065	1328	3	found	find	VERB
inlawrev-4065	1328	4	that	that	SCONJ
inlawrev-4065	1328	5	the	the	DET
inlawrev-4065	1328	6	term	term	NOUN
inlawrev-4065	1328	7	"	"	PUNCT
inlawrev-4065	1328	8	settlemenf	settlemenf	ADV
inlawrev-4065	1328	9	with	with	ADP
inlawrev-4065	1328	10	regard	regard	NOUN
inlawrev-4065	1328	11	to	to	ADP
inlawrev-4065	1328	12	the	the	DET
inlawrev-4065	1328	13	government	government	NOUN
inlawrev-4065	1328	14	subsidies	subsidy	NOUN
inlawrev-4065	1328	15	were	be	AUX
inlawrev-4065	1328	16	not	not	PART
inlawrev-4065	1328	17	legal	legal	ADJ
inlawrev-4065	1328	18	settlements	settlement	NOUN
inlawrev-4065	1328	19	,	,	PUNCT
inlawrev-4065	1328	20	and	and	CCONJ
inlawrev-4065	1328	21	therefore	therefore	ADV
inlawrev-4065	1328	22	"	"	PUNCT
inlawrev-4065	1328	23	they	they	PRON
inlawrev-4065	1328	24	[	[	X
inlawrev-4065	1328	25	did	do	AUX
inlawrev-4065	1328	26	]	]	X
inlawrev-4065	1328	27	not	not	PART
inlawrev-4065	1328	28	qualify	qualify	VERB
inlawrev-4065	1328	29	as	as	ADP
inlawrev-4065	1328	30	gross	gross	ADJ
inlawrev-4065	1328	31	receipts	receipt	NOUN
inlawrev-4065	1328	32	pursuant	pursuant	ADJ
inlawrev-4065	1328	33	to	to	ADP
inlawrev-4065	1328	34	indiana	indiana	PROPN
inlawrev-4065	1328	35	code	code	PROPN
inlawrev-4065	1328	36	§	§	PROPN
inlawrev-4065	1328	37	6	6	NUM
inlawrev-4065	1328	38	-	-	SYM
inlawrev-4065	1328	39	2.3	2.3	NUM
inlawrev-4065	1328	40	-	-	PUNCT
inlawrev-4065	1328	41	3	3	NUM
inlawrev-4065	1328	42	-	-	PUNCT
inlawrev-4065	1328	43	3."^^^	3."^^^	NOUN
inlawrev-4065	1328	44	the	the	DET
inlawrev-4065	1328	45	court	court	NOUN
inlawrev-4065	1328	46	ftirther	ftirther	ADV
inlawrev-4065	1328	47	found	find	VERB
inlawrev-4065	1328	48	that	that	SCONJ
inlawrev-4065	1328	49	the	the	DET
inlawrev-4065	1328	50	government	government	NOUN
inlawrev-4065	1328	51	subsidies	subsidy	NOUN
inlawrev-4065	1328	52	clearly	clearly	ADV
inlawrev-4065	1328	53	did	do	AUX
inlawrev-4065	1328	54	not	not	PART
inlawrev-4065	1328	55	meet	meet	VERB
inlawrev-4065	1328	56	the	the	DET
inlawrev-4065	1328	57	terms	term	NOUN
inlawrev-4065	1328	58	of	of	ADP
inlawrev-4065	1328	59	ic	ic	PROPN
inlawrev-4065	1328	60	6	6	NUM
inlawrev-4065	1328	61	-	-	SYM
inlawrev-4065	1328	62	2.3	2.3	NUM
inlawrev-4065	1328	63	-	-	PUNCT
inlawrev-4065	1328	64	3	3	NUM
inlawrev-4065	1328	65	-	-	SYM
inlawrev-4065	1328	66	10	10	NUM
inlawrev-4065	1328	67	because	because	SCONJ
inlawrev-4065	1328	68	they	they	PRON
inlawrev-4065	1328	69	were	be	AUX
inlawrev-4065	1328	70	used	use	VERB
inlawrev-4065	1328	71	to	to	PART
inlawrev-4065	1328	72	offset	offset	VERB
inlawrev-4065	1328	73	the	the	DET
inlawrev-4065	1328	74	general	general	ADJ
inlawrev-4065	1328	75	costs	cost	NOUN
inlawrev-4065	1328	76	of	of	ADP
inlawrev-4065	1328	77	overall	overall	ADJ
inlawrev-4065	1328	78	line	line	NOUN
inlawrev-4065	1328	79	use	use	NOUN
inlawrev-4065	1328	80	and	and	CCONJ
inlawrev-4065	1328	81	maintenance	maintenance	NOUN
inlawrev-4065	1328	82	.	.	PUNCT
inlawrev-4065	1329	1	"^	"^	VERB
inlawrev-4065	1329	2	finally	finally	ADV
inlawrev-4065	1329	3	,	,	PUNCT
inlawrev-4065	1329	4	the	the	DET
inlawrev-4065	1329	5	court	court	NOUN
inlawrev-4065	1329	6	addressed	address	VERB
inlawrev-4065	1329	7	two	two	NUM
inlawrev-4065	1329	8	other	other	ADJ
inlawrev-4065	1329	9	,	,	PUNCT
inlawrev-4065	1329	10	more	more	ADV
inlawrev-4065	1329	11	general	general	ADJ
inlawrev-4065	1329	12	arguments	argument	NOUN
inlawrev-4065	1329	13	made	make	VERB
inlawrev-4065	1329	14	by	by	ADP
inlawrev-4065	1329	15	department	department	NOUN
inlawrev-4065	1329	16	to	to	PART
inlawrev-4065	1329	17	support	support	VERB
inlawrev-4065	1329	18	its	its	PRON
inlawrev-4065	1329	19	taxation	taxation	NOUN
inlawrev-4065	1329	20	of	of	ADP
inlawrev-4065	1329	21	etc	etc	NOUN
inlawrev-4065	1329	22	's	's	PART
inlawrev-4065	1329	23	charges	charge	NOUN
inlawrev-4065	1329	24	and	and	CCONJ
inlawrev-4065	1329	25	distributions	distribution	NOUN
inlawrev-4065	1329	26	.	.	PUNCT
inlawrev-4065	1330	1	department	department	NOUN
inlawrev-4065	1330	2	argued	argue	VERB
inlawrev-4065	1330	3	that	that	SCONJ
inlawrev-4065	1330	4	the	the	DET
inlawrev-4065	1330	5	charges	charge	NOUN
inlawrev-4065	1330	6	and	and	CCONJ
inlawrev-4065	1330	7	distributions	distribution	NOUN
inlawrev-4065	1330	8	are	be	AUX
inlawrev-4065	1330	9	gross	gross	ADJ
inlawrev-4065	1330	10	receipts	receipt	NOUN
inlawrev-4065	1330	11	because	because	SCONJ
inlawrev-4065	1330	12	etc	etc	NOUN
inlawrev-4065	1330	13	receives	receive	VERB
inlawrev-4065	1330	14	them	they	PRON
inlawrev-4065	1330	15	.	.	PUNCT
inlawrev-4065	1331	1	the	the	DET
inlawrev-4065	1331	2	court	court	NOUN
inlawrev-4065	1331	3	,	,	PUNCT
inlawrev-4065	1331	4	however	however	ADV
inlawrev-4065	1331	5	,	,	PUNCT
inlawrev-4065	1331	6	found	find	VERB
inlawrev-4065	1331	7	that	that	SCONJ
inlawrev-4065	1331	8	etc	etc	NOUN
inlawrev-4065	1331	9	's	's	PART
inlawrev-4065	1331	10	receipt	receipt	VERB
inlawrev-4065	1331	11	ofthe	ofthe	NOUN
inlawrev-4065	1331	12	slcs	slcs	NOUN
inlawrev-4065	1331	13	,	,	PUNCT
inlawrev-4065	1331	14	fuscrs	fuscrs	PROPN
inlawrev-4065	1331	15	,	,	PUNCT
inlawrev-4065	1331	16	and	and	CCONJ
inlawrev-4065	1331	17	distributions	distribution	NOUN
inlawrev-4065	1331	18	were	be	AUX
inlawrev-4065	1331	19	not	not	PART
inlawrev-4065	1331	20	received	receive	VERB
inlawrev-4065	1331	21	in	in	ADP
inlawrev-4065	1331	22	consideration	consideration	NOUN
inlawrev-4065	1331	23	for	for	ADP
inlawrev-4065	1331	24	the	the	DET
inlawrev-4065	1331	25	retail	retail	ADJ
inlawrev-4065	1331	26	sale	sale	NOUN
inlawrev-4065	1331	27	ofutility	ofutility	NOUN
inlawrev-4065	1331	28	services	service	NOUN
inlawrev-4065	1331	29	for	for	ADP
inlawrev-4065	1331	30	consumption	consumption	NOUN
inlawrev-4065	1331	31	and	and	CCONJ
inlawrev-4065	1331	32	therefore	therefore	ADV
inlawrev-4065	1331	33	not	not	PART
inlawrev-4065	1331	34	subject	subject	VERB
inlawrev-4065	1331	35	to	to	ADP
inlawrev-4065	1331	36	the	the	DET
inlawrev-4065	1331	37	urt	urt	NOUN
inlawrev-4065	1331	38	.	.	PUNCT
inlawrev-4065	1331	39	"^	"^	PUNCT
inlawrev-4065	1331	40	in	in	ADP
inlawrev-4065	1331	41	its	its	PRON
inlawrev-4065	1331	42	final	final	ADJ
inlawrev-4065	1331	43	argument	argument	NOUN
inlawrev-4065	1331	44	,	,	PUNCT
inlawrev-4065	1331	45	the	the	DET
inlawrev-4065	1331	46	department	department	NOUN
inlawrev-4065	1331	47	claimed	claim	VERB
inlawrev-4065	1331	48	that	that	SCONJ
inlawrev-4065	1331	49	the	the	DET
inlawrev-4065	1331	50	intent	intent	NOUN
inlawrev-4065	1331	51	of	of	ADP
inlawrev-4065	1331	52	the	the	DET
inlawrev-4065	1331	53	legislature	legislature	NOUN
inlawrev-4065	1331	54	in	in	ADP
inlawrev-4065	1331	55	creating	create	VERB
inlawrev-4065	1331	56	the	the	DET
inlawrev-4065	1331	57	urt	urt	NOUN
inlawrev-4065	1331	58	in	in	ADP
inlawrev-4065	1331	59	2002	2002	NUM
inlawrev-4065	1331	60	,	,	PUNCT
inlawrev-4065	1331	61	was	be	AUX
inlawrev-4065	1331	62	"	"	PUNCT
inlawrev-4065	1331	63	to	to	PART
inlawrev-4065	1331	64	increase	increase	VERB
inlawrev-4065	1331	65	tax	tax	NOUN
inlawrev-4065	1331	66	revenues	revenue	NOUN
inlawrev-4065	1331	67	from	from	ADP
inlawrev-4065	1331	68	utility	utility	NOUN
inlawrev-4065	1331	69	companies	company	NOUN
inlawrev-4065	1331	70	,	,	PUNCT
inlawrev-4065	1331	71	"	"	PUNCT
inlawrev-4065	1331	72	and	and	CCONJ
inlawrev-4065	1331	73	etc	etc	X
inlawrev-4065	1331	74	's	's	PART
inlawrev-4065	1331	75	charges	charge	NOUN
inlawrev-4065	1331	76	and	and	CCONJ
inlawrev-4065	1331	77	distributions	distribution	NOUN
inlawrev-4065	1331	78	should	should	AUX
inlawrev-4065	1331	79	be	be	AUX
inlawrev-4065	1331	80	included	include	VERB
inlawrev-4065	1331	81	in	in	ADP
inlawrev-4065	1331	82	gross	gross	ADJ
inlawrev-4065	1331	83	receipts	receipt	NOUN
inlawrev-4065	1331	84	in	in	ADP
inlawrev-4065	1331	85	order	order	NOUN
inlawrev-4065	1331	86	571	571	NUM
inlawrev-4065	1331	87	.	.	PUNCT
inlawrev-4065	1332	1	mat	mat	PROPN
inlawrev-4065	1332	2	313	313	NUM
inlawrev-4065	1332	3	.	.	PUNCT
inlawrev-4065	1332	4	572	572	NUM
inlawrev-4065	1332	5	.	.	PUNCT
inlawrev-4065	1332	6	mat	mat	PROPN
inlawrev-4065	1332	7	317	317	NUM
inlawrev-4065	1332	8	.	.	PUNCT
inlawrev-4065	1333	1	573	573	NUM
inlawrev-4065	1333	2	.	.	PUNCT
inlawrev-4065	1334	1	i	i	PRON
inlawrev-4065	1334	2	d.	d.	PROPN
inlawrev-4065	1334	3	574	574	NUM
inlawrev-4065	1334	4	.	.	PUNCT
inlawrev-4065	1335	1	i	i	PRON
inlawrev-4065	1335	2	d.	d.	PROPN
inlawrev-4065	1335	3	575	575	NUM
inlawrev-4065	1335	4	.	.	PUNCT
inlawrev-4065	1336	1	mat	mat	PROPN
inlawrev-4065	1336	2	319	319	NUM
inlawrev-4065	1336	3	.	.	PUNCT
inlawrev-4065	1337	1	576	576	NUM
inlawrev-4065	1337	2	.	.	PUNCT
inlawrev-4065	1338	1	i	i	PRON
inlawrev-4065	1338	2	d	d	PROPN
inlawrev-4065	1338	3	577	577	NUM
inlawrev-4065	1338	4	.	.	PUNCT
inlawrev-4065	1339	1	i	i	PRON
inlawrev-4065	1339	2	d	d	PROPN
inlawrev-4065	1339	3	578	578	NUM
inlawrev-4065	1339	4	.	.	PUNCT
inlawrev-4065	1340	1	i	i	PRON
inlawrev-4065	1340	2	d	d	PROPN
inlawrev-4065	1340	3	at	at	ADP
inlawrev-4065	1340	4	320	320	NUM
inlawrev-4065	1340	5	.	.	PUNCT
inlawrev-4065	1341	1	2010	2010	NUM
inlawrev-4065	1341	2	]	]	PUNCT
inlawrev-4065	1341	3	taxation	taxation	NOUN
inlawrev-4065	1341	4	1051	1051	NUM
inlawrev-4065	1341	5	to	to	PART
inlawrev-4065	1341	6	further	far	ADV
inlawrev-4065	1341	7	that	that	SCONJ
inlawrev-4065	1341	8	goal.^^^	goal.^^^	PROPN
inlawrev-4065	1341	9	the	the	DET
inlawrev-4065	1341	10	court	court	NOUN
inlawrev-4065	1341	11	noted	note	VERB
inlawrev-4065	1341	12	,	,	PUNCT
inlawrev-4065	1341	13	however	however	ADV
inlawrev-4065	1341	14	,	,	PUNCT
inlawrev-4065	1341	15	that	that	SCONJ
inlawrev-4065	1341	16	the	the	DET
inlawrev-4065	1341	17	state	state	NOUN
inlawrev-4065	1341	18	's	's	PART
inlawrev-4065	1341	19	power	power	NOUN
inlawrev-4065	1341	20	to	to	PART
inlawrev-4065	1341	21	tax	tax	NOUN
inlawrev-4065	1341	22	is	be	AUX
inlawrev-4065	1341	23	contingent	contingent	ADJ
inlawrev-4065	1341	24	upon	upon	SCONJ
inlawrev-4065	1341	25	the	the	DET
inlawrev-4065	1341	26	occurrence	occurrence	NOUN
inlawrev-4065	1341	27	of	of	ADP
inlawrev-4065	1341	28	a	a	DET
inlawrev-4065	1341	29	specific	specific	ADJ
inlawrev-4065	1341	30	event	event	NOUN
inlawrev-4065	1341	31	as	as	SCONJ
inlawrev-4065	1341	32	prescribed	prescribe	VERB
inlawrev-4065	1341	33	by	by	ADP
inlawrev-4065	1341	34	the	the	DET
inlawrev-4065	1341	35	applicable	applicable	ADJ
inlawrev-4065	1341	36	statutes	statute	NOUN
inlawrev-4065	1341	37	.	.	PUNCT
inlawrev-4065	1342	1	based	base	VERB
inlawrev-4065	1342	2	on	on	ADP
inlawrev-4065	1342	3	this	this	DET
inlawrev-4065	1342	4	observation	observation	NOUN
inlawrev-4065	1342	5	,	,	PUNCT
inlawrev-4065	1342	6	the	the	DET
inlawrev-4065	1342	7	court	court	NOUN
inlawrev-4065	1342	8	held	hold	VERB
inlawrev-4065	1342	9	that	that	PRON
inlawrev-4065	1342	10	to	to	ADP
inlawrev-4065	1342	11	the	the	DET
inlawrev-4065	1342	12	extent	extent	NOUN
inlawrev-4065	1342	13	etc	etc	NOUN
inlawrev-4065	1342	14	has	have	AUX
inlawrev-4065	1342	15	demonstrated	demonstrate	VERB
inlawrev-4065	1342	16	that	that	SCONJ
inlawrev-4065	1342	17	its	its	PRON
inlawrev-4065	1342	18	slcs	slcs	NOUN
inlawrev-4065	1342	19	,	,	PUNCT
inlawrev-4065	1342	20	fuscrs	fuscrs	PROPN
inlawrev-4065	1342	21	,	,	PUNCT
inlawrev-4065	1342	22	and	and	CCONJ
inlawrev-4065	1342	23	government	government	NOUN
inlawrev-4065	1342	24	subsidies	subsidy	NOUN
inlawrev-4065	1342	25	did	do	AUX
inlawrev-4065	1342	26	not	not	PART
inlawrev-4065	1342	27	fall	fall	VERB
inlawrev-4065	1342	28	within	within	ADP
inlawrev-4065	1342	29	the	the	DET
inlawrev-4065	1342	30	meaning	meaning	NOUN
inlawrev-4065	1342	31	of	of	ADP
inlawrev-4065	1342	32	"	"	PUNCT
inlawrev-4065	1342	33	taxable	taxable	ADJ
inlawrev-4065	1342	34	gross	gross	ADJ
inlawrev-4065	1342	35	receipts	receipt	NOUN
inlawrev-4065	1342	36	"	"	PUNCT
inlawrev-4065	1342	37	for	for	ADP
inlawrev-4065	1342	38	purposes	purpose	NOUN
inlawrev-4065	1342	39	ofthe	ofthe	VERB
inlawrev-4065	1342	40	urt	urt	NOUN
inlawrev-4065	1342	41	,	,	PUNCT
inlawrev-4065	1342	42	the	the	DET
inlawrev-4065	1342	43	items	item	NOUN
inlawrev-4065	1342	44	failed	fail	VERB
inlawrev-4065	1342	45	to	to	PART
inlawrev-4065	1342	46	meet	meet	VERB
inlawrev-4065	1342	47	the	the	DET
inlawrev-4065	1342	48	requirements	requirement	NOUN
inlawrev-4065	1342	49	of	of	ADP
inlawrev-4065	1342	50	the	the	DET
inlawrev-4065	1342	51	statute	statute	NOUN
inlawrev-4065	1342	52	.	.	PUNCT
inlawrev-4065	1343	1	^^^	^^^	NOUN
inlawrev-4065	1343	2	the	the	DET
inlawrev-4065	1343	3	court	court	NOUN
inlawrev-4065	1343	4	concluded	conclude	VERB
inlawrev-4065	1343	5	that	that	SCONJ
inlawrev-4065	1343	6	the	the	DET
inlawrev-4065	1343	7	slcs	slcs	NOUN
inlawrev-4065	1343	8	,	,	PUNCT
inlawrev-4065	1343	9	fuscrs	fuscrs	PROPN
inlawrev-4065	1343	10	,	,	PUNCT
inlawrev-4065	1343	11	and	and	CCONJ
inlawrev-4065	1343	12	the	the	DET
inlawrev-4065	1343	13	other	other	ADJ
inlawrev-4065	1343	14	government	government	NOUN
inlawrev-4065	1343	15	subsidies	subsidy	NOUN
inlawrev-4065	1343	16	should	should	AUX
inlawrev-4065	1343	17	not	not	PART
inlawrev-4065	1343	18	be	be	AUX
inlawrev-4065	1343	19	subject	subject	ADJ
inlawrev-4065	1343	20	to	to	ADP
inlawrev-4065	1343	21	the	the	DET
inlawrev-4065	1343	22	urt	urt	NOUN
inlawrev-4065	1343	23	.	.	PUNCT
inlawrev-4065	1344	1	579	579	NUM
inlawrev-4065	1344	2	.	.	PUNCT
inlawrev-4065	1345	1	i	i	PRON
inlawrev-4065	1345	2	d.	d.	PROPN
inlawrev-4065	1345	3	580	580	NUM
inlawrev-4065	1345	4	.	.	PUNCT
inlawrev-4065	1346	1	mat	mat	NOUN
inlawrev-4065	1346	2	320	320	NUM
inlawrev-4065	1346	3	-	-	SYM
inlawrev-4065	1346	4	21	21	NUM
inlawrev-4065	1346	5	,	,	PUNCT