id	sid	tid	token	lemma	pos
inlawrev-4132	1	1	indiana	indiana	PROPN
inlawrev-4132	1	2	law	law	PROPN
inlawrev-4132	1	3	review	review	VERB
inlawrev-4132	1	4	recent	recent	ADJ
inlawrev-4132	1	5	developments	development	NOUN
inlawrev-4132	1	6	in	in	ADP
inlawrev-4132	1	7	indiana	indiana	PROPN
inlawrev-4132	1	8	taxation	taxation	PROPN
inlawrev-4132	1	9	survey	survey	NOUN
inlawrev-4132	1	10	2010	2010	NUM
inlawrev-4132	1	11	lawrence	lawrence	PROPN
inlawrev-4132	1	12	a.	a.	PROPN
inlawrev-4132	1	13	jegen	jegen	PROPN
inlawrev-4132	1	14	,	,	PUNCT
inlawrev-4132	1	15	iif	iif	PROPN
inlawrev-4132	1	16	introduction	introduction	NOUN
inlawrev-4132	1	17	:	:	PUNCT
inlawrev-4132	1	18	some	some	DET
inlawrev-4132	1	19	references	reference	NOUN
inlawrev-4132	1	20	used	use	VERB
inlawrev-4132	1	21	in	in	ADP
inlawrev-4132	1	22	this	this	DET
inlawrev-4132	1	23	article	article	NOUN
inlawrev-4132	1	24	this	this	DET
inlawrev-4132	1	25	article	article	NOUN
inlawrev-4132	1	26	highlights	highlight	VERB
inlawrev-4132	1	27	the	the	DET
inlawrev-4132	1	28	major	major	ADJ
inlawrev-4132	1	29	tax	tax	NOUN
inlawrev-4132	1	30	developments	development	NOUN
inlawrev-4132	1	31	that	that	PRON
inlawrev-4132	1	32	occurred	occur	VERB
inlawrev-4132	1	33	through	through	ADP
inlawrev-4132	1	34	the	the	DET
inlawrev-4132	1	35	calendar	calendar	NOUN
inlawrev-4132	1	36	year	year	NOUN
inlawrev-4132	1	37	of20	of20	PROPN
inlawrev-4132	1	38	1	1	NUM
inlawrev-4132	1	39	0	0	NUM
inlawrev-4132	1	40	.	.	PUNCT
inlawrev-4132	2	1	whenever	whenever	SCONJ
inlawrev-4132	2	2	the	the	DET
inlawrev-4132	2	3	term	term	NOUN
inlawrev-4132	2	4	"	"	PUNCT
inlawrev-4132	2	5	ga	ga	NOUN
inlawrev-4132	2	6	"	"	PUNCT
inlawrev-4132	2	7	is	be	AUX
inlawrev-4132	2	8	used	use	VERB
inlawrev-4132	2	9	in	in	ADP
inlawrev-4132	2	10	this	this	DET
inlawrev-4132	2	11	article	article	NOUN
inlawrev-4132	2	12	,	,	PUNCT
inlawrev-4132	2	13	such	such	ADJ
inlawrev-4132	2	14	term	term	NOUN
inlawrev-4132	2	15	refers	refer	VERB
inlawrev-4132	2	16	only	only	ADV
inlawrev-4132	2	17	to	to	ADP
inlawrev-4132	2	18	the	the	DET
inlawrev-4132	2	19	second	second	ADJ
inlawrev-4132	2	20	regular	regular	ADJ
inlawrev-4132	2	21	session	session	NOUN
inlawrev-4132	2	22	ofthe	ofthe	VERB
inlawrev-4132	2	23	1	1	NUM
inlawrev-4132	2	24	17th	17th	NOUN
inlawrev-4132	2	25	indiana	indiana	PROPN
inlawrev-4132	2	26	general	general	PROPN
inlawrev-4132	2	27	assembly	assembly	NOUN
inlawrev-4132	2	28	.	.	PUNCT
inlawrev-4132	3	1	whenever	whenever	SCONJ
inlawrev-4132	3	2	the	the	DET
inlawrev-4132	3	3	term	term	NOUN
inlawrev-4132	3	4	"	"	PUNCT
inlawrev-4132	3	5	governor	governor	NOUN
inlawrev-4132	3	6	"	"	PUNCT
inlawrev-4132	3	7	is	be	AUX
inlawrev-4132	3	8	used	use	VERB
inlawrev-4132	3	9	in	in	ADP
inlawrev-4132	3	10	the	the	DET
inlawrev-4132	3	11	article	article	NOUN
inlawrev-4132	3	12	,	,	PUNCT
inlawrev-4132	3	13	such	such	ADJ
inlawrev-4132	3	14	term	term	NOUN
inlawrev-4132	3	15	refers	refer	VERB
inlawrev-4132	3	16	only	only	ADV
inlawrev-4132	3	17	to	to	ADP
inlawrev-4132	3	18	the	the	DET
inlawrev-4132	3	19	governor	governor	NOUN
inlawrev-4132	3	20	of	of	ADP
inlawrev-4132	3	21	indiana	indiana	PROPN
inlawrev-4132	3	22	who	who	PRON
inlawrev-4132	3	23	was	be	AUX
inlawrev-4132	3	24	serving	serve	VERB
inlawrev-4132	3	25	in	in	ADP
inlawrev-4132	3	26	office	office	NOUN
inlawrev-4132	3	27	during	during	ADP
inlawrev-4132	3	28	the	the	DET
inlawrev-4132	3	29	second	second	ADJ
inlawrev-4132	3	30	regular	regular	ADJ
inlawrev-4132	3	31	session	session	NOUN
inlawrev-4132	3	32	of	of	ADP
inlawrev-4132	3	33	the	the	DET
inlawrev-4132	3	34	1	1	NUM
inlawrev-4132	3	35	17th	17th	NOUN
inlawrev-4132	3	36	general	general	ADJ
inlawrev-4132	3	37	assembly	assembly	NOUN
inlawrev-4132	3	38	.	.	PUNCT
inlawrev-4132	4	1	whenever	whenever	SCONJ
inlawrev-4132	4	2	the	the	DET
inlawrev-4132	4	3	term	term	NOUN
inlawrev-4132	4	4	"	"	PUNCT
inlawrev-4132	4	5	tax	tax	NOUN
inlawrev-4132	4	6	court	court	NOUN
inlawrev-4132	4	7	"	"	PUNCT
inlawrev-4132	4	8	is	be	AUX
inlawrev-4132	4	9	referred	refer	VERB
inlawrev-4132	4	10	to	to	ADP
inlawrev-4132	4	11	in	in	ADP
inlawrev-4132	4	12	this	this	DET
inlawrev-4132	4	13	article	article	NOUN
inlawrev-4132	4	14	,	,	PUNCT
inlawrev-4132	4	15	such	such	ADJ
inlawrev-4132	4	16	term	term	NOUN
inlawrev-4132	4	17	refers	refer	VERB
inlawrev-4132	4	18	only	only	ADV
inlawrev-4132	4	19	to	to	ADP
inlawrev-4132	4	20	the	the	DET
inlawrev-4132	4	21	indiana	indiana	PROPN
inlawrev-4132	4	22	tax	tax	NOUN
inlawrev-4132	4	23	court	court	NOUN
inlawrev-4132	4	24	.	.	PUNCT
inlawrev-4132	5	1	whenever	whenever	SCONJ
inlawrev-4132	5	2	the	the	DET
inlawrev-4132	5	3	term	term	NOUN
inlawrev-4132	5	4	"	"	PUNCT
inlawrev-4132	5	5	dlgf	dlgf	NOUN
inlawrev-4132	5	6	"	"	PUNCT
inlawrev-4132	5	7	is	be	AUX
inlawrev-4132	5	8	used	use	VERB
inlawrev-4132	5	9	in	in	ADP
inlawrev-4132	5	10	this	this	DET
inlawrev-4132	5	11	article	article	NOUN
inlawrev-4132	5	12	,	,	PUNCT
inlawrev-4132	5	13	such	such	ADJ
inlawrev-4132	5	14	term	term	NOUN
inlawrev-4132	5	15	refers	refer	VERB
inlawrev-4132	5	16	only	only	ADV
inlawrev-4132	5	17	to	to	ADP
inlawrev-4132	5	18	the	the	DET
inlawrev-4132	5	19	indiana	indiana	PROPN
inlawrev-4132	5	20	department	department	PROPN
inlawrev-4132	5	21	of	of	ADP
inlawrev-4132	5	22	local	local	ADJ
inlawrev-4132	5	23	government	government	NOUN
inlawrev-4132	5	24	finance	finance	NOUN
inlawrev-4132	5	25	.	.	PUNCT
inlawrev-4132	6	1	whenever	whenever	SCONJ
inlawrev-4132	6	2	the	the	DET
inlawrev-4132	6	3	term	term	NOUN
inlawrev-4132	6	4	"	"	PUNCT
inlawrev-4132	6	5	ibtr	ibtr	ADJ
inlawrev-4132	6	6	"	"	PUNCT
inlawrev-4132	6	7	is	be	AUX
inlawrev-4132	6	8	used	use	VERB
inlawrev-4132	6	9	,	,	PUNCT
inlawrev-4132	6	10	such	such	ADJ
inlawrev-4132	6	11	term	term	NOUN
inlawrev-4132	6	12	refers	refer	VERB
inlawrev-4132	6	13	only	only	ADV
inlawrev-4132	6	14	to	to	ADP
inlawrev-4132	6	15	the	the	DET
inlawrev-4132	6	16	indiana	indiana	PROPN
inlawrev-4132	6	17	board	board	PROPN
inlawrev-4132	6	18	of	of	ADP
inlawrev-4132	6	19	tax	tax	NOUN
inlawrev-4132	6	20	review	review	NOUN
inlawrev-4132	6	21	.	.	PUNCT
inlawrev-4132	7	1	when	when	SCONJ
inlawrev-4132	7	2	the	the	DET
inlawrev-4132	7	3	term	term	NOUN
inlawrev-4132	7	4	"	"	PUNCT
inlawrev-4132	7	5	department	department	NOUN
inlawrev-4132	7	6	"	"	PUNCT
inlawrev-4132	7	7	is	be	AUX
inlawrev-4132	7	8	used	use	VERB
inlawrev-4132	7	9	,	,	PUNCT
inlawrev-4132	7	10	such	such	ADJ
inlawrev-4132	7	11	term	term	NOUN
inlawrev-4132	7	12	refers	refer	VERB
inlawrev-4132	7	13	only	only	ADV
inlawrev-4132	7	14	to	to	ADP
inlawrev-4132	7	15	the	the	DET
inlawrev-4132	7	16	indiana	indiana	PROPN
inlawrev-4132	7	17	department	department	PROPN
inlawrev-4132	7	18	of	of	ADP
inlawrev-4132	7	19	state	state	PROPN
inlawrev-4132	7	20	revenue	revenue	NOUN
inlawrev-4132	7	21	.	.	PUNCT
inlawrev-4132	8	1	whenever	whenever	SCONJ
inlawrev-4132	8	2	the	the	DET
inlawrev-4132	8	3	term	term	NOUN
inlawrev-4132	8	4	"	"	PUNCT
inlawrev-4132	8	5	ic	ic	NOUN
inlawrev-4132	8	6	"	"	PUNCT
inlawrev-4132	8	7	or	or	CCONJ
inlawrev-4132	8	8	"	"	PUNCT
inlawrev-4132	8	9	indiana	indiana	PROPN
inlawrev-4132	8	10	code	code	PROPN
inlawrev-4132	8	11	"	"	PUNCT
inlawrev-4132	8	12	is	be	AUX
inlawrev-4132	8	13	used	use	VERB
inlawrev-4132	8	14	,	,	PUNCT
inlawrev-4132	8	15	such	such	ADJ
inlawrev-4132	8	16	term	term	NOUN
inlawrev-4132	8	17	refers	refer	VERB
inlawrev-4132	8	18	only	only	ADV
inlawrev-4132	8	19	to	to	ADP
inlawrev-4132	8	20	the	the	DET
inlawrev-4132	8	21	indiana	indiana	PROPN
inlawrev-4132	8	22	code	code	PROPN
inlawrev-4132	8	23	in	in	ADP
inlawrev-4132	8	24	effect	effect	NOUN
inlawrev-4132	8	25	at	at	ADP
inlawrev-4132	8	26	the	the	DET
inlawrev-4132	8	27	time	time	NOUN
inlawrev-4132	8	28	of	of	ADP
inlawrev-4132	8	29	the	the	DET
inlawrev-4132	8	30	publication	publication	NOUN
inlawrev-4132	8	31	of	of	ADP
inlawrev-4132	8	32	this	this	DET
inlawrev-4132	8	33	article	article	NOUN
inlawrev-4132	8	34	.	.	PUNCT
inlawrev-4132	9	1	whenever	whenever	SCONJ
inlawrev-4132	9	2	the	the	DET
inlawrev-4132	9	3	term	term	NOUN
inlawrev-4132	9	4	"	"	PUNCT
inlawrev-4132	9	5	edge	edge	NOUN
inlawrev-4132	9	6	"	"	PUNCT
inlawrev-4132	9	7	is	be	AUX
inlawrev-4132	9	8	used	use	VERB
inlawrev-4132	9	9	,	,	PUNCT
inlawrev-4132	9	10	such	such	ADJ
inlawrev-4132	9	11	term	term	NOUN
inlawrev-4132	9	12	refers	refer	VERB
inlawrev-4132	9	13	only	only	ADV
inlawrev-4132	9	14	to	to	ADP
inlawrev-4132	9	15	the	the	DET
inlawrev-4132	9	16	"	"	PUNCT
inlawrev-4132	9	17	economic	economic	ADJ
inlawrev-4132	9	18	development	development	NOUN
inlawrev-4132	9	19	for	for	ADP
inlawrev-4132	9	20	a	a	DET
inlawrev-4132	9	21	growing	grow	VERB
inlawrev-4132	9	22	economy	economy	NOUN
inlawrev-4132	9	23	"	"	PUNCT
inlawrev-4132	9	24	tax	tax	NOUN
inlawrev-4132	9	25	credit	credit	NOUN
inlawrev-4132	9	26	.	.	PUNCT
inlawrev-4132	10	1	whenever	whenever	SCONJ
inlawrev-4132	10	2	the	the	DET
inlawrev-4132	10	3	term	term	NOUN
inlawrev-4132	10	4	"	"	PUNCT
inlawrev-4132	10	5	cred	cre	VERB
inlawrev-4132	10	6	"	"	PUNCT
inlawrev-4132	10	7	is	be	AUX
inlawrev-4132	10	8	used	use	VERB
inlawrev-4132	10	9	,	,	PUNCT
inlawrev-4132	10	10	such	such	ADJ
inlawrev-4132	10	11	term	term	NOUN
inlawrev-4132	10	12	refers	refer	VERB
inlawrev-4132	10	13	only	only	ADV
inlawrev-4132	10	14	to	to	ADP
inlawrev-4132	10	15	indiana	indiana	PROPN
inlawrev-4132	10	16	's	's	PART
inlawrev-4132	10	17	"	"	PUNCT
inlawrev-4132	10	18	community	community	NOUN
inlawrev-4132	10	19	revitalization	revitalization	NOUN
inlawrev-4132	10	20	enhancement	enhancement	NOUN
inlawrev-4132	10	21	district	district	NOUN
inlawrev-4132	10	22	"	"	PUNCT
inlawrev-4132	10	23	tax	tax	NOUN
inlawrev-4132	10	24	credit	credit	NOUN
inlawrev-4132	10	25	.	.	PUNCT
inlawrev-4132	11	1	whenever	whenever	SCONJ
inlawrev-4132	11	2	the	the	DET
inlawrev-4132	11	3	term	term	NOUN
inlawrev-4132	11	4	"	"	PUNCT
inlawrev-4132	11	5	cagit	cagit	ADJ
inlawrev-4132	11	6	"	"	PUNCT
inlawrev-4132	11	7	is	be	AUX
inlawrev-4132	11	8	used	use	VERB
inlawrev-4132	11	9	,	,	PUNCT
inlawrev-4132	11	10	such	such	ADJ
inlawrev-4132	11	11	term	term	NOUN
inlawrev-4132	11	12	refers	refer	VERB
inlawrev-4132	11	13	only	only	ADV
inlawrev-4132	11	14	to	to	ADP
inlawrev-4132	11	15	the	the	DET
inlawrev-4132	11	16	indiana	indiana	PROPN
inlawrev-4132	11	17	county	county	PROPN
inlawrev-4132	11	18	adjusted	adjust	VERB
inlawrev-4132	11	19	gross	gross	ADJ
inlawrev-4132	11	20	income	income	NOUN
inlawrev-4132	11	21	tax	tax	NOUN
inlawrev-4132	11	22	.	.	PUNCT
inlawrev-4132	12	1	whenever	whenever	SCONJ
inlawrev-4132	12	2	the	the	DET
inlawrev-4132	12	3	term	term	NOUN
inlawrev-4132	12	4	"	"	PUNCT
inlawrev-4132	12	5	coit	coit	NOUN
inlawrev-4132	12	6	"	"	PUNCT
inlawrev-4132	12	7	is	be	AUX
inlawrev-4132	12	8	used	use	VERB
inlawrev-4132	12	9	in	in	ADP
inlawrev-4132	12	10	this	this	DET
inlawrev-4132	12	11	article	article	NOUN
inlawrev-4132	12	12	,	,	PUNCT
inlawrev-4132	12	13	such	such	ADJ
inlawrev-4132	12	14	term	term	NOUN
inlawrev-4132	12	15	refers	refer	VERB
inlawrev-4132	12	16	only	only	ADV
inlawrev-4132	12	17	to	to	ADP
inlawrev-4132	12	18	the	the	DET
inlawrev-4132	12	19	indiana	indiana	PROPN
inlawrev-4132	12	20	county	county	PROPN
inlawrev-4132	12	21	option	option	NOUN
inlawrev-4132	12	22	income	income	NOUN
inlawrev-4132	12	23	tax	tax	NOUN
inlawrev-4132	12	24	.	.	PUNCT
inlawrev-4132	13	1	whenever	whenever	SCONJ
inlawrev-4132	13	2	the	the	DET
inlawrev-4132	13	3	term	term	NOUN
inlawrev-4132	13	4	"	"	PUNCT
inlawrev-4132	13	5	loit	loit	ADJ
inlawrev-4132	13	6	"	"	PUNCT
inlawrev-4132	13	7	is	be	AUX
inlawrev-4132	13	8	used	use	VERB
inlawrev-4132	13	9	in	in	ADP
inlawrev-4132	13	10	this	this	DET
inlawrev-4132	13	11	article	article	NOUN
inlawrev-4132	13	12	,	,	PUNCT
inlawrev-4132	13	13	such	such	ADJ
inlawrev-4132	13	14	term	term	NOUN
inlawrev-4132	13	15	refers	refer	VERB
inlawrev-4132	13	16	to	to	ADP
inlawrev-4132	13	17	the	the	DET
inlawrev-4132	13	18	local	local	ADJ
inlawrev-4132	13	19	option	option	NOUN
inlawrev-4132	13	20	income	income	NOUN
inlawrev-4132	13	21	tax	tax	NOUN
inlawrev-4132	13	22	.	.	PUNCT
inlawrev-4132	14	1	whenever	whenever	SCONJ
inlawrev-4132	14	2	the	the	DET
inlawrev-4132	14	3	term	term	NOUN
inlawrev-4132	14	4	"	"	PUNCT
inlawrev-4132	14	5	ledc	ledc	NOUN
inlawrev-4132	14	6	"	"	PUNCT
inlawrev-4132	14	7	is	be	AUX
inlawrev-4132	14	8	used	use	VERB
inlawrev-4132	14	9	,	,	PUNCT
inlawrev-4132	14	10	such	such	ADJ
inlawrev-4132	14	11	term	term	NOUN
inlawrev-4132	14	12	refers	refer	VERB
inlawrev-4132	14	13	only	only	ADV
inlawrev-4132	14	14	to	to	ADP
inlawrev-4132	14	15	the	the	DET
inlawrev-4132	14	16	indiana	indiana	PROPN
inlawrev-4132	14	17	economic	economic	PROPN
inlawrev-4132	14	18	development	development	PROPN
inlawrev-4132	14	19	corporation	corporation	NOUN
inlawrev-4132	14	20	.	.	PUNCT
inlawrev-4132	15	1	whenever	whenever	SCONJ
inlawrev-4132	15	2	the	the	DET
inlawrev-4132	15	3	term	term	NOUN
inlawrev-4132	15	4	"	"	PUNCT
inlawrev-4132	15	5	cedit	cedit	NOUN
inlawrev-4132	15	6	"	"	PUNCT
inlawrev-4132	15	7	is	be	AUX
inlawrev-4132	15	8	used	use	VERB
inlawrev-4132	15	9	,	,	PUNCT
inlawrev-4132	15	10	such	such	ADJ
inlawrev-4132	15	11	term	term	NOUN
inlawrev-4132	15	12	refers	refer	VERB
inlawrev-4132	15	13	only	only	ADV
inlawrev-4132	15	14	to	to	ADP
inlawrev-4132	15	15	the	the	DET
inlawrev-4132	15	16	indiana	indiana	PROPN
inlawrev-4132	15	17	county	county	PROPN
inlawrev-4132	15	18	economic	economic	PROPN
inlawrev-4132	15	19	development	development	NOUN
inlawrev-4132	15	20	income	income	NOUN
inlawrev-4132	15	21	taxes	taxis	NOUN
inlawrev-4132	15	22	.	.	PUNCT
inlawrev-4132	16	1	whenever	whenever	SCONJ
inlawrev-4132	16	2	the	the	DET
inlawrev-4132	16	3	term	term	NOUN
inlawrev-4132	16	4	"	"	PUNCT
inlawrev-4132	16	5	ledit	ledit	NOUN
inlawrev-4132	16	6	"	"	PUNCT
inlawrev-4132	16	7	is	be	AUX
inlawrev-4132	16	8	used	use	VERB
inlawrev-4132	16	9	,	,	PUNCT
inlawrev-4132	16	10	such	such	ADJ
inlawrev-4132	16	11	term	term	NOUN
inlawrev-4132	16	12	refers	refer	VERB
inlawrev-4132	16	13	only	only	ADV
inlawrev-4132	16	14	to	to	ADP
inlawrev-4132	16	15	the	the	DET
inlawrev-4132	16	16	indiana	indiana	PROPN
inlawrev-4132	16	17	economic	economic	PROPN
inlawrev-4132	16	18	development	development	PROPN
inlawrev-4132	16	19	income	income	NOUN
inlawrev-4132	16	20	tax	tax	NOUN
inlawrev-4132	16	21	.	.	PUNCT
inlawrev-4132	17	1	whenever	whenever	SCONJ
inlawrev-4132	17	2	the	the	DET
inlawrev-4132	17	3	term	term	NOUN
inlawrev-4132	17	4	"	"	PUNCT
inlawrev-4132	17	5	bmv	bmv	NOUN
inlawrev-4132	17	6	"	"	PUNCT
inlawrev-4132	17	7	is	be	AUX
inlawrev-4132	17	8	used	use	VERB
inlawrev-4132	17	9	in	in	ADP
inlawrev-4132	17	10	this	this	DET
inlawrev-4132	17	11	article	article	NOUN
inlawrev-4132	17	12	,	,	PUNCT
inlawrev-4132	17	13	such	such	ADJ
inlawrev-4132	17	14	term	term	NOUN
inlawrev-4132	17	15	refers	refer	VERB
inlawrev-4132	17	16	only	only	ADV
inlawrev-4132	17	17	to	to	ADP
inlawrev-4132	17	18	the	the	DET
inlawrev-4132	17	19	indiana	indiana	PROPN
inlawrev-4132	17	20	bureau	bureau	PROPN
inlawrev-4132	17	21	of	of	ADP
inlawrev-4132	17	22	motor	motor	NOUN
inlawrev-4132	17	23	vehicles	vehicle	NOUN
inlawrev-4132	17	24	.	.	PUNCT
inlawrev-4132	18	1	whenever	whenever	SCONJ
inlawrev-4132	18	2	the	the	DET
inlawrev-4132	18	3	term	term	NOUN
inlawrev-4132	18	4	"	"	PUNCT
inlawrev-4132	18	5	irc	irc	NOUN
inlawrev-4132	18	6	"	"	PUNCT
inlawrev-4132	18	7	is	be	AUX
inlawrev-4132	18	8	used	use	VERB
inlawrev-4132	18	9	,	,	PUNCT
inlawrev-4132	18	10	such	such	ADJ
inlawrev-4132	18	11	term	term	NOUN
inlawrev-4132	18	12	refers	refer	VERB
inlawrev-4132	18	13	only	only	ADV
inlawrev-4132	18	14	to	to	ADP
inlawrev-4132	18	15	the	the	DET
inlawrev-4132	18	16	internal	internal	ADJ
inlawrev-4132	18	17	revenue	revenue	NOUN
inlawrev-4132	18	18	code	code	NOUN
inlawrev-4132	18	19	which	which	PRON
inlawrev-4132	18	20	was	be	AUX
inlawrev-4132	18	21	in	in	ADP
inlawrev-4132	18	22	effect	effect	NOUN
inlawrev-4132	18	23	at	at	ADP
inlawrev-4132	18	24	the	the	DET
inlawrev-4132	18	25	time	time	NOUN
inlawrev-4132	18	26	of	of	ADP
inlawrev-4132	18	27	the	the	DET
inlawrev-4132	18	28	publication	publication	NOUN
inlawrev-4132	18	29	of	of	ADP
inlawrev-4132	18	30	this	this	DET
inlawrev-4132	18	31	article	article	NOUN
inlawrev-4132	18	32	.	.	PUNCT
inlawrev-4132	19	1	whenever	whenever	SCONJ
inlawrev-4132	19	2	the	the	DET
inlawrev-4132	19	3	term	term	NOUN
inlawrev-4132	19	4	"	"	PUNCT
inlawrev-4132	19	5	aopa	aopa	NOUN
inlawrev-4132	19	6	"	"	PUNCT
inlawrev-4132	19	7	is	be	AUX
inlawrev-4132	19	8	used	use	VERB
inlawrev-4132	19	9	in	in	ADP
inlawrev-4132	19	10	this	this	DET
inlawrev-4132	19	11	article	article	NOUN
inlawrev-4132	19	12	,	,	PUNCT
inlawrev-4132	19	13	such	such	ADJ
inlawrev-4132	19	14	term	term	NOUN
inlawrev-4132	19	15	refers	refer	VERB
inlawrev-4132	19	16	only	only	ADV
inlawrev-4132	19	17	to	to	ADP
inlawrev-4132	19	18	the	the	DET
inlawrev-4132	19	19	indiana	indiana	PROPN
inlawrev-4132	19	20	administrative	administrative	ADJ
inlawrev-4132	19	21	orders	order	NOUN
inlawrev-4132	19	22	and	and	CCONJ
inlawrev-4132	19	23	procedures	procedure	NOUN
inlawrev-4132	19	24	act	act	VERB
inlawrev-4132	19	25	.	.	PUNCT
inlawrev-4132	20	1	whenever	whenever	SCONJ
inlawrev-4132	20	2	the	the	DET
inlawrev-4132	20	3	term	term	NOUN
inlawrev-4132	20	4	"	"	PUNCT
inlawrev-4132	20	5	cbtcpr	cbtcpr	ADV
inlawrev-4132	20	6	"	"	PUNCT
inlawrev-4132	20	7	is	be	AUX
inlawrev-4132	20	8	used	use	VERB
inlawrev-4132	20	9	,	,	PUNCT
inlawrev-4132	20	10	such	such	ADJ
inlawrev-4132	20	11	term	term	NOUN
inlawrev-4132	20	12	refers	refer	VERB
inlawrev-4132	20	13	only	only	ADV
inlawrev-4132	20	14	to	to	ADP
inlawrev-4132	20	15	the	the	DET
inlawrev-4132	20	16	county	county	NOUN
inlawrev-4132	20	17	board	board	NOUN
inlawrev-4132	20	18	oftax	oftax	NOUN
inlawrev-4132	20	19	and	and	CCONJ
inlawrev-4132	20	20	capital	capital	NOUN
inlawrev-4132	20	21	projects	project	NOUN
inlawrev-4132	20	22	.	.	PUNCT
inlawrev-4132	21	1	whenever	whenever	SCONJ
inlawrev-4132	21	2	the	the	DET
inlawrev-4132	21	3	term	term	NOUN
inlawrev-4132	21	4	"	"	PUNCT
inlawrev-4132	21	5	ptaboa	ptaboa	NOUN
inlawrev-4132	21	6	"	"	PUNCT
inlawrev-4132	21	7	is	be	AUX
inlawrev-4132	21	8	used	use	VERB
inlawrev-4132	21	9	in	in	ADP
inlawrev-4132	21	10	this	this	DET
inlawrev-4132	21	11	article	article	NOUN
inlawrev-4132	21	12	,	,	PUNCT
inlawrev-4132	21	13	such	such	ADJ
inlawrev-4132	21	14	term	term	NOUN
inlawrev-4132	21	15	refers	refer	VERB
inlawrev-4132	21	16	only	only	ADV
inlawrev-4132	21	17	to	to	ADP
inlawrev-4132	21	18	a	a	DET
inlawrev-4132	21	19	property	property	NOUN
inlawrev-4132	21	20	tax	tax	NOUN
inlawrev-4132	21	21	assessment	assessment	NOUN
inlawrev-4132	21	22	board	board	NOUN
inlawrev-4132	21	23	of	of	ADP
inlawrev-4132	21	24	appeals	appeal	NOUN
inlawrev-4132	21	25	.	.	PUNCT
inlawrev-4132	22	1	i.	i.	PROPN
inlawrev-4132	22	2	indiana	indiana	PROPN
inlawrev-4132	22	3	general	general	PROPN
inlawrev-4132	22	4	assembly	assembly	PROPN
inlawrev-4132	22	5	legislation	legislation	NOUN
inlawrev-4132	22	6	the	the	DET
inlawrev-4132	22	7	1	1	NUM
inlawrev-4132	22	8	1	1	NUM
inlawrev-4132	22	9	7th	7th	NOUN
inlawrev-4132	22	10	ga	ga	NOUN
inlawrev-4132	22	11	passed	pass	VERB
inlawrev-4132	22	12	several	several	ADJ
inlawrev-4132	22	13	pieces	piece	NOUN
inlawrev-4132	22	14	of	of	ADP
inlawrev-4132	22	15	legislation	legislation	NOUN
inlawrev-4132	22	16	affecting	affect	VERB
inlawrev-4132	22	17	various	various	ADJ
inlawrev-4132	22	18	areas	area	NOUN
inlawrev-4132	22	19	of	of	ADP
inlawrev-4132	22	20	*	*	PROPN
inlawrev-4132	22	21	thomas	thomas	PROPN
inlawrev-4132	22	22	f.	f.	PROPN
inlawrev-4132	22	23	sheehan	sheehan	PROPN
inlawrev-4132	22	24	professor	professor	PROPN
inlawrev-4132	22	25	of	of	ADP
inlawrev-4132	22	26	tax	tax	NOUN
inlawrev-4132	22	27	law	law	NOUN
inlawrev-4132	22	28	and	and	CCONJ
inlawrev-4132	22	29	policy	policy	NOUN
inlawrev-4132	22	30	,	,	PUNCT
inlawrev-4132	22	31	indiana	indiana	PROPN
inlawrev-4132	22	32	university	university	PROPN
inlawrev-4132	22	33	school	school	NOUN
inlawrev-4132	22	34	of	of	ADP
inlawrev-4132	22	35	law	law	NOUN
inlawrev-4132	22	36	—	—	PUNCT
inlawrev-4132	22	37	indianapous	indianapous	ADJ
inlawrev-4132	22	38	.	.	PUNCT
inlawrev-4132	23	1	b.a	b.a	PROPN
inlawrev-4132	23	2	.	.	PROPN
inlawrev-4132	23	3	,	,	PUNCT
inlawrev-4132	23	4	beloit	beloit	NOUN
inlawrev-4132	23	5	college	college	NOUN
inlawrev-4132	23	6	;	;	PUNCT
inlawrev-4132	23	7	m.b.a	m.b.a	NOUN
inlawrev-4132	23	8	.	.	PROPN
inlawrev-4132	23	9	,	,	PUNCT
inlawrev-4132	23	10	j.d	j.d	PROPN
inlawrev-4132	23	11	.	.	PROPN
inlawrev-4132	23	12	,	,	PUNCT
inlawrev-4132	23	13	university	university	PROPN
inlawrev-4132	23	14	of	of	ADP
inlawrev-4132	23	15	michigan	michigan	PROPN
inlawrev-4132	23	16	;	;	PUNCT
inlawrev-4132	23	17	l.l.m	l.l.m	NOUN
inlawrev-4132	23	18	.	.	PROPN
inlawrev-4132	23	19	,	,	PUNCT
inlawrev-4132	23	20	new	new	PROPN
inlawrev-4132	23	21	york	york	PROPN
inlawrev-4132	23	22	university	university	PROPN
inlawrev-4132	23	23	.	.	PUNCT
inlawrev-4132	24	1	1468	1468	NUM
inlawrev-4132	24	2	indiana	indiana	PROPN
inlawrev-4132	24	3	law	law	PROPN
inlawrev-4132	24	4	review	review	NOUN
inlawrev-4132	24	5	[	[	X
inlawrev-4132	24	6	vol	vol	NOUN
inlawrev-4132	24	7	.	.	PUNCT
inlawrev-4132	24	8	44	44	NUM
inlawrev-4132	24	9	:	:	SYM
inlawrev-4132	24	10	1467	1467	NUM
inlawrev-4132	24	11	state	state	NOUN
inlawrev-4132	24	12	and	and	CCONJ
inlawrev-4132	24	13	local	local	ADJ
inlawrev-4132	24	14	taxation	taxation	NOUN
inlawrev-4132	24	15	,	,	PUNCT
inlawrev-4132	24	16	including	include	VERB
inlawrev-4132	24	17	property	property	NOUN
inlawrev-4132	24	18	taxes	taxis	NOUN
inlawrev-4132	24	19	,	,	PUNCT
inlawrev-4132	24	20	riverboat	riverboat	NOUN
inlawrev-4132	24	21	and	and	CCONJ
inlawrev-4132	24	22	racino	racino	NOUN
inlawrev-4132	24	23	taxes	taxis	NOUN
inlawrev-4132	24	24	,	,	PUNCT
inlawrev-4132	24	25	sales	sale	NOUN
inlawrev-4132	24	26	and	and	CCONJ
inlawrev-4132	24	27	use	use	VERB
inlawrev-4132	24	28	taxes	taxis	NOUN
inlawrev-4132	24	29	,	,	PUNCT
inlawrev-4132	24	30	state	state	NOUN
inlawrev-4132	24	31	income	income	NOUN
inlawrev-4132	24	32	taxes	taxis	NOUN
inlawrev-4132	24	33	,	,	PUNCT
inlawrev-4132	24	34	state	state	NOUN
inlawrev-4132	24	35	inheritance	inheritance	NOUN
inlawrev-4132	24	36	taxes	taxis	NOUN
inlawrev-4132	24	37	,	,	PUNCT
inlawrev-4132	24	38	business	business	NOUN
inlawrev-4132	24	39	taxes	taxis	NOUN
inlawrev-4132	24	40	,	,	PUNCT
inlawrev-4132	24	41	and	and	CCONJ
inlawrev-4132	24	42	local	local	ADJ
inlawrev-4132	24	43	taxes	taxis	NOUN
inlawrev-4132	24	44	.	.	PUNCT
inlawrev-4132	25	1	a.	a.	NOUN
inlawrev-4132	25	2	property	property	NOUN
inlawrev-4132	25	3	tax	tax	NOUN
inlawrev-4132	25	4	the	the	DET
inlawrev-4132	25	5	ga	ga	PROPN
inlawrev-4132	25	6	enacted	enact	VERB
inlawrev-4132	25	7	a	a	DET
inlawrev-4132	25	8	variety	variety	NOUN
inlawrev-4132	25	9	of	of	ADP
inlawrev-4132	25	10	changes	change	NOUN
inlawrev-4132	25	11	to	to	ADP
inlawrev-4132	25	12	the	the	DET
inlawrev-4132	25	13	property	property	NOUN
inlawrev-4132	25	14	tax	tax	NOUN
inlawrev-4132	25	15	scheme	scheme	NOUN
inlawrev-4132	25	16	.	.	PUNCT
inlawrev-4132	26	1	however	however	ADV
inlawrev-4132	26	2	,	,	PUNCT
inlawrev-4132	26	3	most	most	ADJ
inlawrev-4132	26	4	of	of	ADP
inlawrev-4132	26	5	the	the	DET
inlawrev-4132	26	6	amendments	amendment	NOUN
inlawrev-4132	26	7	to	to	ADP
inlawrev-4132	26	8	the	the	DET
inlawrev-4132	26	9	property	property	NOUN
inlawrev-4132	26	10	tax	tax	NOUN
inlawrev-4132	26	11	laws	law	NOUN
inlawrev-4132	26	12	are	be	AUX
inlawrev-4132	26	13	technical	technical	ADJ
inlawrev-4132	26	14	,	,	PUNCT
inlawrev-4132	26	15	and	and	CCONJ
inlawrev-4132	26	16	it	it	PRON
inlawrev-4132	26	17	takes	take	VERB
inlawrev-4132	26	18	an	an	DET
inlawrev-4132	26	19	individual	individual	ADJ
inlawrev-4132	26	20	knowledgeable	knowledgeable	ADJ
inlawrev-4132	26	21	about	about	ADP
inlawrev-4132	26	22	property	property	NOUN
inlawrev-4132	26	23	taxes	taxis	NOUN
inlawrev-4132	26	24	to	to	PART
inlawrev-4132	26	25	fully	fully	ADV
inlawrev-4132	26	26	understand	understand	VERB
inlawrev-4132	26	27	these	these	DET
inlawrev-4132	26	28	amendments	amendment	NOUN
inlawrev-4132	26	29	.	.	PUNCT
inlawrev-4132	27	1	for	for	ADP
inlawrev-4132	27	2	example	example	NOUN
inlawrev-4132	27	3	,	,	PUNCT
inlawrev-4132	27	4	the	the	DET
inlawrev-4132	27	5	ga	ga	PROPN
inlawrev-4132	27	6	amended	amend	VERB
inlawrev-4132	27	7	ic	ic	PROPN
inlawrev-4132	27	8	6	6	NUM
inlawrev-4132	27	9	-	-	SYM
inlawrev-4132	27	10	1.1	1.1	NUM
inlawrev-4132	27	11	-	-	PUNCT
inlawrev-4132	27	12	4	4	NUM
inlawrev-4132	27	13	-	-	SYM
inlawrev-4132	27	14	4.5	4.5	NUM
inlawrev-4132	27	15	to	to	PART
inlawrev-4132	27	16	alter	alter	VERB
inlawrev-4132	27	17	the	the	DET
inlawrev-4132	27	18	method	method	NOUN
inlawrev-4132	27	19	for	for	ADP
inlawrev-4132	27	20	assessing	assess	VERB
inlawrev-4132	27	21	agricultural	agricultural	ADJ
inlawrev-4132	27	22	land.^	land.^	NOUN
inlawrev-4132	27	23	specifically	specifically	ADV
inlawrev-4132	27	24	,	,	PUNCT
inlawrev-4132	27	25	the	the	DET
inlawrev-4132	27	26	statute	statute	NOUN
inlawrev-4132	27	27	was	be	AUX
inlawrev-4132	27	28	amended	amend	VERB
inlawrev-4132	27	29	to	to	PART
inlawrev-4132	27	30	require	require	VERB
inlawrev-4132	27	31	a	a	DET
inlawrev-4132	27	32	six	six	NUM
inlawrev-4132	27	33	-	-	PUNCT
inlawrev-4132	27	34	year	year	NOUN
inlawrev-4132	27	35	rolling	roll	VERB
inlawrev-4132	27	36	average	average	NOUN
inlawrev-4132	27	37	instead	instead	ADV
inlawrev-4132	27	38	of	of	ADP
inlawrev-4132	27	39	a	a	DET
inlawrev-4132	27	40	four	four	NUM
inlawrev-4132	27	41	-	-	PUNCT
inlawrev-4132	27	42	year	year	NOUN
inlawrev-4132	27	43	rolling	rolling	NOUN
inlawrev-4132	27	44	average	average	NOUN
inlawrev-4132	27	45	,	,	PUNCT
inlawrev-4132	27	46	and	and	CCONJ
inlawrev-4132	27	47	it	it	PRON
inlawrev-4132	27	48	eliminated	eliminate	VERB
inlawrev-4132	27	49	in	in	ADP
inlawrev-4132	27	50	calculating	calculate	VERB
inlawrev-4132	27	51	the	the	DET
inlawrev-4132	27	52	rolling	rolling	ADJ
inlawrev-4132	27	53	average	average	NOUN
inlawrev-4132	27	54	the	the	DET
inlawrev-4132	27	55	year	year	NOUN
inlawrev-4132	27	56	among	among	ADP
inlawrev-4132	27	57	the	the	DET
inlawrev-4132	27	58	six	six	NUM
inlawrev-4132	27	59	years	year	NOUN
inlawrev-4132	27	60	for	for	ADP
inlawrev-4132	27	61	which	which	PRON
inlawrev-4132	27	62	the	the	DET
inlawrev-4132	27	63	highest	high	ADJ
inlawrev-4132	27	64	market	market	NOUN
inlawrev-4132	27	65	value	value	NOUN
inlawrev-4132	27	66	in	in	ADP
inlawrev-4132	27	67	use	use	NOUN
inlawrev-4132	27	68	of	of	ADP
inlawrev-4132	27	69	agricultural	agricultural	ADJ
inlawrev-4132	27	70	land	land	NOUN
inlawrev-4132	27	71	was	be	AUX
inlawrev-4132	27	72	determined.^	determined.^	NOUN
inlawrev-4132	27	73	this	this	DET
inlawrev-4132	27	74	amendment	amendment	NOUN
inlawrev-4132	27	75	was	be	AUX
inlawrev-4132	27	76	to	to	PART
inlawrev-4132	27	77	be	be	AUX
inlawrev-4132	27	78	applied	apply	VERB
inlawrev-4132	27	79	retroactively	retroactively	ADV
inlawrev-4132	27	80	to	to	ADP
inlawrev-4132	27	81	january	january	PROPN
inlawrev-4132	27	82	1	1	NUM
inlawrev-4132	27	83	,	,	PUNCT
inlawrev-4132	27	84	2010.^	2010.^	NUM
inlawrev-4132	27	85	the	the	DET
inlawrev-4132	27	86	ga	ga	PROPN
inlawrev-4132	27	87	enacted	enact	VERB
inlawrev-4132	27	88	new	new	ADJ
inlawrev-4132	27	89	legislation	legislation	NOUN
inlawrev-4132	27	90	in	in	ADP
inlawrev-4132	27	91	order	order	NOUN
inlawrev-4132	27	92	to	to	PART
inlawrev-4132	27	93	clarify	clarify	VERB
inlawrev-4132	27	94	,	,	PUNCT
inlawrev-4132	27	95	for	for	ADP
inlawrev-4132	27	96	property	property	NOUN
inlawrev-4132	27	97	tax	tax	NOUN
inlawrev-4132	27	98	purposes	purpose	NOUN
inlawrev-4132	27	99	,	,	PUNCT
inlawrev-4132	27	100	that	that	SCONJ
inlawrev-4132	27	101	the	the	DET
inlawrev-4132	27	102	term	term	NOUN
inlawrev-4132	27	103	''	''	PUNCT
inlawrev-4132	27	104	mobile	mobile	ADJ
inlawrev-4132	27	105	home	home	NOUN
inlawrev-4132	27	106	community	community	NOUN
inlawrev-4132	27	107	"	"	PUNCT
inlawrev-4132	27	108	has	have	VERB
inlawrev-4132	27	109	the	the	DET
inlawrev-4132	27	110	same	same	ADJ
inlawrev-4132	27	111	meaning	meaning	NOUN
inlawrev-4132	27	112	as	as	SCONJ
inlawrev-4132	27	113	that	that	PRON
inlawrev-4132	27	114	set	set	VERB
inlawrev-4132	27	115	forth	forth	ADP
inlawrev-4132	27	116	bylc	bylc	VERB
inlawrev-4132	27	117	16	16	NUM
inlawrev-4132	27	118	-	-	PUNCT
inlawrev-4132	27	119	41	41	NUM
inlawrev-4132	27	120	-	-	PUNCT
inlawrev-4132	27	121	27	27	NUM
inlawrev-4132	27	122	-	-	SYM
inlawrev-4132	27	123	5	5	NUM
inlawrev-4132	27	124	.	.	PUNCT
inlawrev-4132	27	125	'	'	PUNCT
inlawrev-4132	28	1	the	the	DET
inlawrev-4132	28	2	ga	ga	PROPN
inlawrev-4132	28	3	also	also	ADV
inlawrev-4132	28	4	placed	place	VERB
inlawrev-4132	28	5	a	a	DET
inlawrev-4132	28	6	greater	great	ADJ
inlawrev-4132	28	7	burden	burden	NOUN
inlawrev-4132	28	8	on	on	ADP
inlawrev-4132	28	9	an	an	DET
inlawrev-4132	28	10	assessor	assessor	NOUN
inlawrev-4132	28	11	to	to	PART
inlawrev-4132	28	12	explain	explain	VERB
inlawrev-4132	28	13	why	why	SCONJ
inlawrev-4132	28	14	changes	change	NOUN
inlawrev-4132	28	15	are	be	AUX
inlawrev-4132	28	16	made	make	VERB
inlawrev-4132	28	17	to	to	ADP
inlawrev-4132	28	18	the	the	DET
inlawrev-4132	28	19	underlying	underlying	ADJ
inlawrev-4132	28	20	characteristics	characteristic	NOUN
inlawrev-4132	28	21	of	of	ADP
inlawrev-4132	28	22	an	an	DET
inlawrev-4132	28	23	assessment	assessment	NOUN
inlawrev-4132	28	24	by	by	ADP
inlawrev-4132	28	25	enacting	enact	VERB
inlawrev-4132	28	26	new	new	ADJ
inlawrev-4132	28	27	legislation	legislation	NOUN
inlawrev-4132	28	28	that	that	PRON
inlawrev-4132	28	29	requires	require	VERB
inlawrev-4132	28	30	the	the	DET
inlawrev-4132	28	31	assessor	assessor	NOUN
inlawrev-4132	28	32	to	to	PART
inlawrev-4132	28	33	document	document	VERB
inlawrev-4132	28	34	"	"	PUNCT
inlawrev-4132	28	35	changes	change	NOUN
inlawrev-4132	28	36	[	[	X
inlawrev-4132	28	37	to	to	ADP
inlawrev-4132	28	38	]	]	X
inlawrev-4132	28	39	the	the	DET
inlawrev-4132	28	40	underlying	underlie	VERB
inlawrev-4132	28	41	parcel	parcel	NOUN
inlawrev-4132	28	42	characteristics	characteristic	NOUN
inlawrev-4132	28	43	,	,	PUNCT
inlawrev-4132	28	44	including	include	VERB
inlawrev-4132	28	45	age	age	NOUN
inlawrev-4132	28	46	,	,	PUNCT
inlawrev-4132	28	47	grade	grade	NOUN
inlawrev-4132	28	48	,	,	PUNCT
inlawrev-4132	28	49	or	or	CCONJ
inlawrev-4132	28	50	condition	condition	NOUN
inlawrev-4132	28	51	,	,	PUNCT
inlawrev-4132	28	52	of	of	ADP
inlawrev-4132	28	53	a	a	DET
inlawrev-4132	28	54	property	property	NOUN
inlawrev-4132	28	55	,	,	PUNCT
inlawrev-4132	28	56	from	from	ADP
inlawrev-4132	28	57	the	the	DET
inlawrev-4132	28	58	previous	previous	ADJ
inlawrev-4132	28	59	year	year	NOUN
inlawrev-4132	28	60	's	's	PART
inlawrev-4132	28	61	assessment	assessment	NOUN
inlawrev-4132	28	62	date	date	NOUN
inlawrev-4132	28	63	.	.	PUNCT
inlawrev-4132	29	1	"^	"^	PUNCT
inlawrev-4132	29	2	the	the	DET
inlawrev-4132	29	3	assessor	assessor	NOUN
inlawrev-4132	29	4	is	be	AUX
inlawrev-4132	29	5	also	also	ADV
inlawrev-4132	29	6	required	require	VERB
inlawrev-4132	29	7	to	to	PART
inlawrev-4132	29	8	document	document	VERB
inlawrev-4132	29	9	the	the	DET
inlawrev-4132	29	10	reason	reason	NOUN
inlawrev-4132	29	11	each	each	DET
inlawrev-4132	29	12	change	change	NOUN
inlawrev-4132	29	13	is	be	AUX
inlawrev-4132	29	14	made	make	VERB
inlawrev-4132	29	15	.	.	PUNCT
inlawrev-4132	30	1	on	on	ADP
inlawrev-4132	30	2	appeal	appeal	NOUN
inlawrev-4132	30	3	,	,	PUNCT
inlawrev-4132	30	4	the	the	DET
inlawrev-4132	30	5	assessor	assessor	NOUN
inlawrev-4132	30	6	has	have	VERB
inlawrev-4132	30	7	the	the	DET
inlawrev-4132	30	8	burden	burden	NOUN
inlawrev-4132	30	9	of	of	ADP
inlawrev-4132	30	10	proving	prove	VERB
inlawrev-4132	30	11	that	that	SCONJ
inlawrev-4132	30	12	each	each	DET
inlawrev-4132	30	13	change	change	NOUN
inlawrev-4132	30	14	was	be	AUX
inlawrev-4132	30	15	valid.^	valid.^	ADV
inlawrev-4132	30	16	this	this	DET
inlawrev-4132	30	17	legislation	legislation	NOUN
inlawrev-4132	30	18	was	be	AUX
inlawrev-4132	30	19	effective	effective	ADJ
inlawrev-4132	30	20	upon	upon	SCONJ
inlawrev-4132	30	21	passage	passage	NOUN
inlawrev-4132	30	22	.	.	PUNCT
inlawrev-4132	31	1	the	the	DET
inlawrev-4132	31	2	ga	ga	PROPN
inlawrev-4132	31	3	amended	amend	VERB
inlawrev-4132	31	4	ic	ic	PROPN
inlawrev-4132	31	5	6	6	NUM
inlawrev-4132	31	6	-	-	SYM
inlawrev-4132	31	7	1.1	1.1	NUM
inlawrev-4132	31	8	-	-	PUNCT
inlawrev-4132	31	9	4	4	NUM
inlawrev-4132	31	10	-	-	SYM
inlawrev-4132	31	11	5	5	NUM
inlawrev-4132	31	12	to	to	PART
inlawrev-4132	31	13	clarify	clarify	VERB
inlawrev-4132	31	14	that	that	SCONJ
inlawrev-4132	31	15	a	a	DET
inlawrev-4132	31	16	petition	petition	NOUN
inlawrev-4132	31	17	for	for	ADP
inlawrev-4132	31	18	reassessment	reassessment	NOUN
inlawrev-4132	31	19	of	of	ADP
inlawrev-4132	31	20	real	real	ADJ
inlawrev-4132	31	21	property	property	NOUN
inlawrev-4132	31	22	under	under	ADP
inlawrev-4132	31	23	this	this	DET
inlawrev-4132	31	24	statute	statute	NOUN
inlawrev-4132	31	25	applies	apply	VERB
inlawrev-4132	31	26	only	only	ADV
inlawrev-4132	31	27	to	to	ADP
inlawrev-4132	31	28	the	the	DET
inlawrev-4132	31	29	most	most	ADV
inlawrev-4132	31	30	recent	recent	ADJ
inlawrev-4132	31	31	real	real	ADJ
inlawrev-4132	31	32	property	property	NOUN
inlawrev-4132	31	33	assessment	assessment	NOUN
inlawrev-4132	31	34	date.^	date.^	PROPN
inlawrev-4132	31	35	furthermore	furthermore	ADV
inlawrev-4132	31	36	,	,	PUNCT
inlawrev-4132	31	37	upon	upon	SCONJ
inlawrev-4132	31	38	receipt	receipt	NOUN
inlawrev-4132	31	39	of	of	ADP
inlawrev-4132	31	40	such	such	DET
inlawrev-4132	31	41	a	a	DET
inlawrev-4132	31	42	petition	petition	NOUN
inlawrev-4132	31	43	,	,	PUNCT
inlawrev-4132	31	44	the	the	DET
inlawrev-4132	31	45	dlgf	dlgf	NOUN
inlawrev-4132	31	46	may	may	AUX
inlawrev-4132	31	47	either	either	CCONJ
inlawrev-4132	31	48	order	order	VERB
inlawrev-4132	31	49	or	or	CCONJ
inlawrev-4132	31	50	conduct	conduct	VERB
inlawrev-4132	31	51	a	a	DET
inlawrev-4132	31	52	reassessment	reassessment	NOUN
inlawrev-4132	31	53	.	.	PUNCT
inlawrev-4132	32	1	these	these	DET
inlawrev-4132	32	2	provisions	provision	NOUN
inlawrev-4132	32	3	did	do	AUX
inlawrev-4132	32	4	not	not	PART
inlawrev-4132	32	5	take	take	VERB
inlawrev-4132	32	6	effect	effect	NOUN
inlawrev-4132	32	7	until	until	ADP
inlawrev-4132	32	8	january	january	PROPN
inlawrev-4132	32	9	1,2011.^	1,2011.^	NOUN
inlawrev-4132	32	10	the	the	DET
inlawrev-4132	32	11	ga	ga	PROPN
inlawrev-4132	32	12	also	also	ADV
inlawrev-4132	32	13	amended	amend	VERB
inlawrev-4132	32	14	ic	ic	PROPN
inlawrev-4132	32	15	6	6	NUM
inlawrev-4132	32	16	-	-	SYM
inlawrev-4132	32	17	1	1	NUM
inlawrev-4132	32	18	.	.	NOUN
inlawrev-4132	32	19	1	1	NUM
inlawrev-4132	33	1	-4	-4	NOUN
inlawrev-4132	33	2	-	-	SYM
inlawrev-4132	33	3	1	1	NUM
inlawrev-4132	33	4	3.6	3.6	NUM
inlawrev-4132	33	5	to	to	PART
inlawrev-4132	33	6	alter	alter	VERB
inlawrev-4132	33	7	the	the	DET
inlawrev-4132	33	8	method	method	NOUN
inlawrev-4132	33	9	for	for	ADP
inlawrev-4132	33	10	reviewing	review	VERB
inlawrev-4132	33	11	land	land	NOUN
inlawrev-4132	33	12	values	value	NOUN
inlawrev-4132	33	13	determined	determine	VERB
inlawrev-4132	33	14	by	by	ADP
inlawrev-4132	33	15	a	a	DET
inlawrev-4132	33	16	county	county	NOUN
inlawrev-4132	33	17	assessor.^	assessor.^	NOUN
inlawrev-4132	33	18	as	as	ADV
inlawrev-4132	33	19	ofjanuary	ofjanuary	ADJ
inlawrev-4132	33	20	1	1	NUM
inlawrev-4132	33	21	,	,	PUNCT
inlawrev-4132	33	22	201	201	NUM
inlawrev-4132	33	23	1	1	NUM
inlawrev-4132	33	24	,	,	PUNCT
inlawrev-4132	33	25	a	a	DET
inlawrev-4132	33	26	petition	petition	NOUN
inlawrev-4132	33	27	for	for	ADP
inlawrev-4132	33	28	the	the	DET
inlawrev-4132	33	29	review	review	NOUN
inlawrev-4132	33	30	of	of	ADP
inlawrev-4132	33	31	the	the	DET
inlawrev-4132	33	32	land	land	NOUN
inlawrev-4132	33	33	values	value	NOUN
inlawrev-4132	33	34	determined	determine	VERB
inlawrev-4132	33	35	by	by	ADP
inlawrev-4132	33	36	a	a	DET
inlawrev-4132	33	37	county	county	NOUN
inlawrev-4132	33	38	assessor	assessor	NOUN
inlawrev-4132	33	39	under	under	ADP
inlawrev-4132	33	40	this	this	DET
inlawrev-4132	33	41	statute	statute	NOUN
inlawrev-4132	33	42	may	may	AUX
inlawrev-4132	33	43	be	be	AUX
inlawrev-4132	33	44	filed	file	VERB
inlawrev-4132	33	45	with	with	ADP
inlawrev-4132	33	46	the	the	DET
inlawrev-4132	33	47	dlgf	dlgf	NOUN
inlawrev-4132	33	48	no	no	ADV
inlawrev-4132	33	49	later	later	ADV
inlawrev-4132	33	50	than	than	ADP
inlawrev-4132	33	51	forty	forty	NUM
inlawrev-4132	33	52	-	-	PUNCT
inlawrev-4132	33	53	five	five	NUM
inlawrev-4132	33	54	days	day	NOUN
inlawrev-4132	33	55	after	after	ADP
inlawrev-4132	33	56	the	the	DET
inlawrev-4132	33	57	county	county	NOUN
inlawrev-4132	33	58	assessor	assessor	NOUN
inlawrev-4132	33	59	1	1	NUM
inlawrev-4132	33	60	.	.	NUM
inlawrev-4132	33	61	2010	2010	NUM
inlawrev-4132	33	62	ind	ind	NOUN
inlawrev-4132	33	63	.	.	PUNCT
inlawrev-4132	34	1	acts	act	VERB
inlawrev-4132	34	2	1341	1341	NUM
inlawrev-4132	34	3	-	-	SYM
inlawrev-4132	34	4	42	42	NUM
inlawrev-4132	34	5	.	.	PUNCT
inlawrev-4132	35	1	2	2	X
inlawrev-4132	35	2	.	.	X
inlawrev-4132	36	1	i	i	PRON
inlawrev-4132	36	2	d	d	PROPN
inlawrev-4132	36	3	at	at	ADP
inlawrev-4132	36	4	1342	1342	NUM
inlawrev-4132	36	5	.	.	PUNCT
inlawrev-4132	37	1	3	3	X
inlawrev-4132	37	2	.	.	X
inlawrev-4132	38	1	i	i	PRON
inlawrev-4132	38	2	d.	d.	PROPN
inlawrev-4132	38	3	4	4	NUM
inlawrev-4132	38	4	.	.	PUNCT
inlawrev-4132	38	5	mat	mat	NOUN
inlawrev-4132	38	6	1371	1371	NUM
inlawrev-4132	38	7	.	.	PUNCT
inlawrev-4132	39	1	5	5	NUM
inlawrev-4132	39	2	.	.	X
inlawrev-4132	40	1	i	i	PROPN
inlawrev-4132	40	2	d	d	PROPN
inlawrev-4132	40	3	6	6	NUM
inlawrev-4132	40	4	.	.	PUNCT
inlawrev-4132	41	1	i	i	PRON
inlawrev-4132	41	2	d	d	PROPN
inlawrev-4132	41	3	7	7	X
inlawrev-4132	41	4	.	.	PUNCT
inlawrev-4132	42	1	i	i	PRON
inlawrev-4132	42	2	d	d	PROPN
inlawrev-4132	42	3	at	at	ADP
inlawrev-4132	42	4	1372	1372	NUM
inlawrev-4132	42	5	.	.	PUNCT
inlawrev-4132	43	1	8	8	NUM
inlawrev-4132	43	2	.	.	PUNCT
inlawrev-4132	44	1	i	i	PRON
inlawrev-4132	44	2	d	d	PROPN
inlawrev-4132	44	3	9	9	NUM
inlawrev-4132	44	4	.	.	PUNCT
inlawrev-4132	45	1	i	i	PRON
inlawrev-4132	45	2	d	d	PROPN
inlawrev-4132	45	3	at	at	ADP
inlawrev-4132	45	4	1373	1373	NUM
inlawrev-4132	45	5	-	-	SYM
inlawrev-4132	45	6	75	75	NUM
inlawrev-4132	45	7	.	.	PUNCT
inlawrev-4132	46	1	2011	2011	NUM
inlawrev-4132	46	2	]	]	PUNCT
inlawrev-4132	46	3	taxation	taxation	NOUN
inlawrev-4132	46	4	1469	1469	NUM
inlawrev-4132	46	5	makes	make	VERB
inlawrev-4132	46	6	the	the	DET
inlawrev-4132	46	7	determination	determination	NOUN
inlawrev-4132	46	8	of	of	ADP
inlawrev-4132	46	9	the	the	DET
inlawrev-4132	46	10	land	land	NOUN
inlawrev-4132	46	11	values	value	NOUN
inlawrev-4132	46	12	.	.	PUNCT
inlawrev-4132	47	1	'^	'^	AUX
inlawrev-4132	47	2	the	the	DET
inlawrev-4132	47	3	statute	statute	NOUN
inlawrev-4132	47	4	requires	require	VERB
inlawrev-4132	47	5	that	that	SCONJ
inlawrev-4132	47	6	the	the	DET
inlawrev-4132	47	7	petition	petition	NOUN
inlawrev-4132	47	8	must	must	AUX
inlawrev-4132	47	9	be	be	AUX
inlawrev-4132	47	10	signed	sign	VERB
inlawrev-4132	47	11	by	by	ADP
inlawrev-4132	47	12	at	at	ADV
inlawrev-4132	47	13	least	least	ADJ
inlawrev-4132	47	14	the	the	DET
inlawrev-4132	47	15	lesser	less	ADJ
inlawrev-4132	47	16	of	of	ADP
inlawrev-4132	47	17	:	:	PUNCT
inlawrev-4132	47	18	"	"	PUNCT
inlawrev-4132	47	19	(	(	PUNCT
inlawrev-4132	47	20	1	1	X
inlawrev-4132	47	21	)	)	PUNCT
inlawrev-4132	47	22	^^^	^^^	PROPN
inlawrev-4132	47	23	hundred	hundred	NUM
inlawrev-4132	47	24	.	.	PUNCT
inlawrev-4132	47	25	.	.	PUNCT
inlawrev-4132	47	26	.	.	PUNCT
inlawrev-4132	48	1	property	property	NOUN
inlawrev-4132	48	2	owners	owner	NOUN
inlawrev-4132	48	3	in	in	ADP
inlawrev-4132	48	4	the	the	DET
inlawrev-4132	48	5	county	county	NOUN
inlawrev-4132	48	6	;	;	PUNCT
inlawrev-4132	48	7	or	or	CCONJ
inlawrev-4132	48	8	(	(	PUNCT
inlawrev-4132	48	9	2	2	NUM
inlawrev-4132	48	10	)	)	PUNCT
inlawrev-4132	48	11	five	five	NUM
inlawrev-4132	48	12	percent	percent	NOUN
inlawrev-4132	48	13	...	...	PUNCT
inlawrev-4132	48	14	of	of	ADP
inlawrev-4132	48	15	the	the	DET
inlawrev-4132	48	16	property	property	NOUN
inlawrev-4132	48	17	owners	owner	NOUN
inlawrev-4132	48	18	in	in	ADP
inlawrev-4132	48	19	the	the	DET
inlawrev-4132	48	20	county	county	NOUN
inlawrev-4132	48	21	.	.	PUNCT
inlawrev-4132	48	22	"	"	PUNCT
inlawrev-4132	48	23	'	'	PUNCT
inlawrev-4132	48	24	'	'	PUNCT
inlawrev-4132	48	25	upon	upon	AUX
inlawrev-4132	48	26	receipt	receipt	VERB
inlawrev-4132	48	27	ofsuch	ofsuch	NOUN
inlawrev-4132	48	28	a	a	DET
inlawrev-4132	48	29	petition	petition	NOUN
inlawrev-4132	48	30	,	,	PUNCT
inlawrev-4132	48	31	the	the	DET
inlawrev-4132	48	32	dlgf	dlgf	NOUN
inlawrev-4132	48	33	shall	shall	AUX
inlawrev-4132	48	34	review	review	VERB
inlawrev-4132	48	35	the	the	DET
inlawrev-4132	48	36	land	land	NOUN
inlawrev-4132	48	37	values	value	NOUN
inlawrev-4132	48	38	determined	determine	VERB
inlawrev-4132	48	39	by	by	ADP
inlawrev-4132	48	40	the	the	DET
inlawrev-4132	48	41	county	county	NOUN
inlawrev-4132	48	42	assessor	assessor	NOUN
inlawrev-4132	48	43	and	and	CCONJ
inlawrev-4132	48	44	,	,	PUNCT
inlawrev-4132	48	45	after	after	ADP
inlawrev-4132	48	46	a	a	DET
inlawrev-4132	48	47	public	public	ADJ
inlawrev-4132	48	48	hearing	hearing	NOUN
inlawrev-4132	48	49	,	,	PUNCT
inlawrev-4132	48	50	shall	shall	AUX
inlawrev-4132	48	51	approve	approve	VERB
inlawrev-4132	48	52	,	,	PUNCT
inlawrev-4132	48	53	modify	modify	VERB
inlawrev-4132	48	54	,	,	PUNCT
inlawrev-4132	48	55	or	or	CCONJ
inlawrev-4132	48	56	disapprove	disapprove	VERB
inlawrev-4132	48	57	the	the	DET
inlawrev-4132	48	58	land	land	NOUN
inlawrev-4132	48	59	values	value	NOUN
inlawrev-4132	48	60	at	at	ADP
inlawrev-4132	48	61	issue	issue	NOUN
inlawrev-4132	48	62	.	.	PUNCT
inlawrev-4132	49	1	'	'	PUNCT
inlawrev-4132	49	2	^	^	PUNCT
inlawrev-4132	49	3	the	the	DET
inlawrev-4132	49	4	ga	ga	PROPN
inlawrev-4132	49	5	also	also	ADV
inlawrev-4132	49	6	amended	amend	VERB
inlawrev-4132	49	7	ic	ic	PROPN
inlawrev-4132	49	8	6	6	NUM
inlawrev-4132	49	9	-	-	SYM
inlawrev-4132	49	10	1.1	1.1	NUM
inlawrev-4132	49	11	-	-	PUNCT
inlawrev-4132	49	12	4	4	NUM
inlawrev-4132	49	13	-	-	SYM
inlawrev-4132	49	14	31	31	NUM
inlawrev-4132	49	15	with	with	ADP
inlawrev-4132	49	16	regard	regard	NOUN
inlawrev-4132	49	17	to	to	ADP
inlawrev-4132	49	18	the	the	DET
inlawrev-4132	49	19	dlgf	dlgf	NOUN
inlawrev-4132	49	20	's	's	PART
inlawrev-4132	49	21	ability	ability	NOUN
inlawrev-4132	49	22	to	to	PART
inlawrev-4132	49	23	check	check	VERB
inlawrev-4132	49	24	local	local	ADJ
inlawrev-4132	49	25	assessment	assessment	NOUN
inlawrev-4132	49	26	activities	activity	NOUN
inlawrev-4132	49	27	by	by	ADP
inlawrev-4132	49	28	eliminating	eliminate	VERB
inlawrev-4132	49	29	the	the	DET
inlawrev-4132	49	30	dlgf	dlgf	NOUN
inlawrev-4132	49	31	's	's	PART
inlawrev-4132	49	32	power	power	NOUN
inlawrev-4132	49	33	to	to	PART
inlawrev-4132	49	34	rescind	rescind	VERB
inlawrev-4132	49	35	a	a	DET
inlawrev-4132	49	36	previously	previously	ADV
inlawrev-4132	49	37	ordered	order	VERB
inlawrev-4132	49	38	state	state	NOUN
inlawrev-4132	49	39	-	-	PUNCT
inlawrev-4132	49	40	conducted	conduct	VERB
inlawrev-4132	49	41	assessment	assessment	NOUN
inlawrev-4132	49	42	or	or	CCONJ
inlawrev-4132	49	43	reassessment	reassessment	NOUN
inlawrev-4132	49	44	that	that	PRON
inlawrev-4132	49	45	was	be	AUX
inlawrev-4132	49	46	ordered	order	VERB
inlawrev-4132	49	47	under	under	ADP
inlawrev-4132	49	48	this	this	DET
inlawrev-4132	49	49	statute	statute	NOUN
inlawrev-4132	49	50	.	.	PUNCT
inlawrev-4132	50	1	'^	'^	AUX
inlawrev-4132	50	2	the	the	DET
inlawrev-4132	50	3	ga	ga	PROPN
inlawrev-4132	50	4	amended	amend	VERB
inlawrev-4132	50	5	ic	ic	PROPN
inlawrev-4132	50	6	61	61	NUM
inlawrev-4132	50	7	.	.	NOUN
inlawrev-4132	50	8	1	1	NUM
inlawrev-4132	50	9	-51	-51	SYM
inlawrev-4132	50	10	6	6	NUM
inlawrev-4132	50	11	to	to	PART
inlawrev-4132	50	12	require	require	VERB
inlawrev-4132	50	13	a	a	DET
inlawrev-4132	50	14	landowner	landowner	NOUN
inlawrev-4132	50	15	to	to	PART
inlawrev-4132	50	16	pay	pay	VERB
inlawrev-4132	50	17	the	the	DET
inlawrev-4132	50	18	outstanding	outstanding	ADJ
inlawrev-4132	50	19	taxes	taxis	NOUN
inlawrev-4132	50	20	on	on	ADP
inlawrev-4132	50	21	all	all	DET
inlawrev-4132	50	22	parcels	parcel	NOUN
inlawrev-4132	50	23	when	when	SCONJ
inlawrev-4132	50	24	requesting	request	VERB
inlawrev-4132	50	25	that	that	SCONJ
inlawrev-4132	50	26	tax	tax	NOUN
inlawrev-4132	50	27	parcels	parcel	NOUN
inlawrev-4132	50	28	be	be	AUX
inlawrev-4132	50	29	consolidated	consolidate	VERB
inlawrev-4132	50	30	.	.	PUNCT
inlawrev-4132	51	1	'"^	'"^	NOUN
inlawrev-4132	51	2	this	this	DET
inlawrev-4132	51	3	provision	provision	NOUN
inlawrev-4132	51	4	did	do	AUX
inlawrev-4132	51	5	not	not	PART
inlawrev-4132	51	6	take	take	VERB
inlawrev-4132	51	7	effect	effect	NOUN
inlawrev-4132	51	8	until	until	ADP
inlawrev-4132	51	9	july	july	PROPN
inlawrev-4132	51	10	1	1	NUM
inlawrev-4132	51	11	,	,	PUNCT
inlawrev-4132	51	12	201	201	NUM
inlawrev-4132	51	13	1.'^	1.'^	NOUN
inlawrev-4132	51	14	the	the	DET
inlawrev-4132	51	15	ga	ga	PROPN
inlawrev-4132	51	16	amended	amend	VERB
inlawrev-4132	51	17	ic	ic	PROPN
inlawrev-4132	51	18	6	6	NUM
inlawrev-4132	51	19	-	-	SYM
inlawrev-4132	51	20	1.1	1.1	NUM
inlawrev-4132	51	21	-	-	PUNCT
inlawrev-4132	51	22	12	12	NUM
inlawrev-4132	51	23	-	-	SYM
inlawrev-4132	51	24	26	26	NUM
inlawrev-4132	51	25	to	to	PART
inlawrev-4132	51	26	limit	limit	VERB
inlawrev-4132	51	27	the	the	DET
inlawrev-4132	51	28	amount	amount	NOUN
inlawrev-4132	51	29	the	the	DET
inlawrev-4132	51	30	owner	owner	NOUN
inlawrev-4132	51	31	of	of	ADP
inlawrev-4132	51	32	real	real	ADJ
inlawrev-4132	51	33	property	property	NOUN
inlawrev-4132	51	34	or	or	CCONJ
inlawrev-4132	51	35	a	a	DET
inlawrev-4132	51	36	mobile	mobile	ADJ
inlawrev-4132	51	37	home	home	NOUN
inlawrev-4132	51	38	which	which	PRON
inlawrev-4132	51	39	is	be	AUX
inlawrev-4132	51	40	equipped	equip	VERB
inlawrev-4132	51	41	with	with	ADP
inlawrev-4132	51	42	a	a	DET
inlawrev-4132	51	43	solar	solar	ADJ
inlawrev-4132	51	44	energy	energy	NOUN
inlawrev-4132	51	45	heating	heating	NOUN
inlawrev-4132	51	46	or	or	CCONJ
inlawrev-4132	51	47	cooling	cool	VERB
inlawrev-4132	51	48	system	system	NOUN
inlawrev-4132	51	49	may	may	AUX
inlawrev-4132	51	50	deduct	deduct	VERB
inlawrev-4132	51	51	annually	annually	ADV
inlawrev-4132	51	52	fi'om	fi'om	PUNCT
inlawrev-4132	52	1	the	the	DET
inlawrev-4132	52	2	assessed	assess	VERB
inlawrev-4132	52	3	value	value	NOUN
inlawrev-4132	52	4	of	of	ADP
inlawrev-4132	52	5	such	such	ADJ
inlawrev-4132	52	6	property	property	NOUN
inlawrev-4132	52	7	.	.	PUNCT
inlawrev-4132	53	1	'^	'^	AUX
inlawrev-4132	53	2	the	the	DET
inlawrev-4132	53	3	amount	amount	NOUN
inlawrev-4132	53	4	is	be	AUX
inlawrev-4132	53	5	now	now	ADV
inlawrev-4132	53	6	limited	limit	VERB
inlawrev-4132	53	7	to	to	ADP
inlawrev-4132	53	8	an	an	DET
inlawrev-4132	53	9	amount	amount	NOUN
inlawrev-4132	53	10	equal	equal	ADJ
inlawrev-4132	53	11	to	to	ADP
inlawrev-4132	53	12	the	the	DET
inlawrev-4132	53	13	"	"	PUNCT
inlawrev-4132	53	14	out	out	ADP
inlawrev-4132	53	15	-	-	PUNCT
inlawrev-4132	53	16	of	of	ADP
inlawrev-4132	53	17	-	-	PUNCT
inlawrev-4132	53	18	pocket	pocket	NOUN
inlawrev-4132	53	19	expenditures	expenditure	NOUN
inlawrev-4132	53	20	by	by	ADP
inlawrev-4132	53	21	the	the	DET
inlawrev-4132	53	22	owner	owner	NOUN
inlawrev-4132	53	23	(	(	PUNCT
inlawrev-4132	53	24	or	or	CCONJ
inlawrev-4132	53	25	a	a	DET
inlawrev-4132	53	26	previous	previous	ADJ
inlawrev-4132	53	27	owner	owner	NOUN
inlawrev-4132	53	28	)	)	PUNCT
inlawrev-4132	53	29	of	of	ADP
inlawrev-4132	53	30	the	the	DET
inlawrev-4132	53	31	real	real	ADJ
inlawrev-4132	53	32	property	property	NOUN
inlawrev-4132	53	33	or	or	CCONJ
inlawrev-4132	53	34	mobile	mobile	ADJ
inlawrev-4132	53	35	home	home	NOUN
inlawrev-4132	53	36	for	for	ADP
inlawrev-4132	53	37	:	:	PUNCT
inlawrev-4132	53	38	(	(	PUNCT
inlawrev-4132	53	39	1	1	X
inlawrev-4132	53	40	)	)	PUNCT
inlawrev-4132	53	41	the	the	DET
inlawrev-4132	53	42	components	component	NOUN
inlawrev-4132	53	43	;	;	PUNCT
inlawrev-4132	53	44	and	and	CCONJ
inlawrev-4132	53	45	(	(	PUNCT
inlawrev-4132	53	46	2	2	X
inlawrev-4132	53	47	)	)	PUNCT
inlawrev-4132	53	48	the	the	DET
inlawrev-4132	53	49	labor	labor	NOUN
inlawrev-4132	53	50	"	"	PUNCT
inlawrev-4132	53	51	for	for	ADP
inlawrev-4132	53	52	such	such	ADJ
inlawrev-4132	53	53	system	system	NOUN
inlawrev-4132	53	54	.	.	PUNCT
inlawrev-4132	54	1	'^	'^	AUX
inlawrev-4132	54	2	the	the	DET
inlawrev-4132	54	3	ga	ga	PROPN
inlawrev-4132	54	4	amended	amend	VERB
inlawrev-4132	54	5	ic	ic	PROPN
inlawrev-4132	54	6	6	6	NUM
inlawrev-4132	54	7	-	-	SYM
inlawrev-4132	54	8	1.1	1.1	NUM
inlawrev-4132	54	9	-	-	PUNCT
inlawrev-4132	54	10	12	12	NUM
inlawrev-4132	54	11	-	-	SYM
inlawrev-4132	54	12	37	37	NUM
inlawrev-4132	54	13	to	to	PART
inlawrev-4132	54	14	include	include	VERB
inlawrev-4132	54	15	a	a	DET
inlawrev-4132	54	16	deck	deck	NOUN
inlawrev-4132	54	17	or	or	CCONJ
inlawrev-4132	54	18	patio	patio	NOUN
inlawrev-4132	54	19	,	,	PUNCT
inlawrev-4132	54	20	a	a	DET
inlawrev-4132	54	21	gazebo	gazebo	NOUN
inlawrev-4132	54	22	,	,	PUNCT
inlawrev-4132	54	23	or	or	CCONJ
inlawrev-4132	54	24	another	another	DET
inlawrev-4132	54	25	residential	residential	ADJ
inlawrev-4132	54	26	yard	yard	NOUN
inlawrev-4132	54	27	structure	structure	NOUN
inlawrev-4132	54	28	within	within	ADP
inlawrev-4132	54	29	the	the	DET
inlawrev-4132	54	30	term	term	NOUN
inlawrev-4132	54	31	"	"	PUNCT
inlawrev-4132	54	32	homestead	homestead	NOUN
inlawrev-4132	54	33	"	"	PUNCT
inlawrev-4132	54	34	for	for	ADP
inlawrev-4132	54	35	assessments	assessment	NOUN
inlawrev-4132	54	36	made	make	VERB
inlawrev-4132	54	37	after	after	ADP
inlawrev-4132	54	38	2009.'^	2009.'^	PROPN
inlawrev-4132	54	39	a	a	DET
inlawrev-4132	54	40	swimming	swimming	NOUN
inlawrev-4132	54	41	pool	pool	NOUN
inlawrev-4132	54	42	is	be	AUX
inlawrev-4132	54	43	specifically	specifically	ADV
inlawrev-4132	54	44	excluded	exclude	VERB
inlawrev-4132	54	45	from	from	ADP
inlawrev-4132	54	46	this	this	DET
inlawrev-4132	54	47	updated	update	VERB
inlawrev-4132	54	48	definition	definition	NOUN
inlawrev-4132	54	49	.	.	PUNCT
inlawrev-4132	55	1	'^	'^	PROPN
inlawrev-4132	55	2	the	the	DET
inlawrev-4132	55	3	ga	ga	PROPN
inlawrev-4132	55	4	provided	provide	VERB
inlawrev-4132	55	5	an	an	DET
inlawrev-4132	55	6	additional	additional	ADJ
inlawrev-4132	55	7	tax	tax	NOUN
inlawrev-4132	55	8	deduction	deduction	NOUN
inlawrev-4132	55	9	by	by	ADP
inlawrev-4132	55	10	enacting	enact	VERB
inlawrev-4132	55	11	new	new	ADJ
inlawrev-4132	55	12	legislation	legislation	NOUN
inlawrev-4132	55	13	that	that	PRON
inlawrev-4132	55	14	allows	allow	VERB
inlawrev-4132	55	15	for	for	SCONJ
inlawrev-4132	55	16	a	a	DET
inlawrev-4132	55	17	county	county	NOUN
inlawrev-4132	55	18	fiscal	fiscal	ADJ
inlawrev-4132	55	19	body	body	NOUN
inlawrev-4132	55	20	to	to	PART
inlawrev-4132	55	21	pass	pass	VERB
inlawrev-4132	55	22	an	an	DET
inlawrev-4132	55	23	ordinance	ordinance	NOUN
inlawrev-4132	55	24	allowing	allow	VERB
inlawrev-4132	55	25	a	a	DET
inlawrev-4132	55	26	deduction	deduction	NOUN
inlawrev-4132	55	27	for	for	ADP
inlawrev-4132	55	28	personal	personal	ADJ
inlawrev-4132	55	29	property	property	NOUN
inlawrev-4132	55	30	within	within	ADP
inlawrev-4132	55	31	a	a	DET
inlawrev-4132	55	32	certified	certify	VERB
inlawrev-4132	55	33	technology	technology	NOUN
inlawrev-4132	55	34	park.^^	park.^^	NOUN
inlawrev-4132	55	35	in	in	ADP
inlawrev-4132	55	36	order	order	NOUN
inlawrev-4132	55	37	to	to	PART
inlawrev-4132	55	38	qualify	qualify	VERB
inlawrev-4132	55	39	,	,	PUNCT
inlawrev-4132	55	40	the	the	DET
inlawrev-4132	55	41	personal	personal	ADJ
inlawrev-4132	55	42	property	property	NOUN
inlawrev-4132	55	43	must	must	AUX
inlawrev-4132	55	44	be	be	AUX
inlawrev-4132	55	45	assessed	assess	VERB
inlawrev-4132	55	46	for	for	ADP
inlawrev-4132	55	47	the	the	DET
inlawrev-4132	55	48	first	first	ADJ
inlawrev-4132	55	49	time	time	NOUN
inlawrev-4132	55	50	after	after	ADP
inlawrev-4132	55	51	december	december	PROPN
inlawrev-4132	55	52	31,2010	31,2010	NUM
inlawrev-4132	55	53	and	and	CCONJ
inlawrev-4132	55	54	must	must	AUX
inlawrev-4132	55	55	be	be	AUX
inlawrev-4132	55	56	located	locate	VERB
inlawrev-4132	55	57	within	within	ADP
inlawrev-4132	55	58	a	a	DET
inlawrev-4132	55	59	certified	certify	VERB
inlawrev-4132	55	60	technology	technology	NOUN
inlawrev-4132	55	61	park	park	NOUN
inlawrev-4132	55	62	.	.	PUNCT
inlawrev-4132	56	1	the	the	DET
inlawrev-4132	56	2	personal	personal	ADJ
inlawrev-4132	56	3	property	property	NOUN
inlawrev-4132	56	4	must	must	AUX
inlawrev-4132	56	5	be	be	AUX
inlawrev-4132	56	6	"	"	PUNCT
inlawrev-4132	56	7	primarily	primarily	ADV
inlawrev-4132	56	8	used	use	VERB
inlawrev-4132	56	9	to	to	PART
inlawrev-4132	56	10	conduct	conduct	VERB
inlawrev-4132	56	11	high	high	ADJ
inlawrev-4132	56	12	technology	technology	NOUN
inlawrev-4132	56	13	activity	activity	NOUN
inlawrev-4132	56	14	"	"	PUNCT
inlawrev-4132	56	15	and	and	CCONJ
inlawrev-4132	56	16	"	"	PUNCT
inlawrev-4132	56	17	not	not	PART
inlawrev-4132	56	18	part	part	NOUN
inlawrev-4132	56	19	of	of	ADP
inlawrev-4132	56	20	the	the	DET
inlawrev-4132	56	21	assessed	assess	VERB
inlawrev-4132	56	22	value	value	NOUN
inlawrev-4132	56	23	for	for	ADP
inlawrev-4132	56	24	which	which	PRON
inlawrev-4132	56	25	a	a	DET
inlawrev-4132	56	26	personal	personal	ADJ
inlawrev-4132	56	27	property	property	NOUN
inlawrev-4132	56	28	tax	tax	NOUN
inlawrev-4132	56	29	allocation	allocation	NOUN
inlawrev-4132	56	30	has	have	AUX
inlawrev-4132	56	31	been	be	AUX
inlawrev-4132	56	32	made	make	VERB
inlawrev-4132	56	33	[	[	PUNCT
inlawrev-4132	56	34	under	under	ADP
inlawrev-4132	56	35	another	another	DET
inlawrev-4132	56	36	ic	ic	PROPN
inlawrev-4132	56	37	section]."^	section]."^	PROPN
inlawrev-4132	56	38	'	'	PUNCT
inlawrev-4132	56	39	the	the	DET
inlawrev-4132	56	40	ledc	ledc	NOUN
inlawrev-4132	56	41	must	must	AUX
inlawrev-4132	56	42	review	review	VERB
inlawrev-4132	56	43	such	such	DET
inlawrev-4132	56	44	an	an	DET
inlawrev-4132	56	45	ordinance	ordinance	NOUN
inlawrev-4132	56	46	and	and	CCONJ
inlawrev-4132	56	47	determine	determine	VERB
inlawrev-4132	56	48	whether	whether	SCONJ
inlawrev-4132	56	49	it	it	PRON
inlawrev-4132	56	50	is	be	AUX
inlawrev-4132	56	51	in	in	ADP
inlawrev-4132	56	52	the	the	DET
inlawrev-4132	56	53	best	good	ADJ
inlawrev-4132	56	54	interest	interest	NOUN
inlawrev-4132	56	55	of	of	ADP
inlawrev-4132	56	56	the	the	DET
inlawrev-4132	56	57	development	development	NOUN
inlawrev-4132	56	58	of	of	ADP
inlawrev-4132	56	59	the	the	DET
inlawrev-4132	56	60	certified	certify	VERB
inlawrev-4132	56	61	technology	technology	NOUN
inlawrev-4132	56	62	10	10	NUM
inlawrev-4132	56	63	.	.	PUNCT
inlawrev-4132	57	1	i	i	PRON
inlawrev-4132	57	2	d	d	PROPN
inlawrev-4132	57	3	at	at	ADP
inlawrev-4132	57	4	1374	1374	NUM
inlawrev-4132	57	5	.	.	PUNCT
inlawrev-4132	58	1	11	11	NUM
inlawrev-4132	58	2	.	.	PUNCT
inlawrev-4132	59	1	i	i	PRON
inlawrev-4132	59	2	d	d	PROPN
inlawrev-4132	59	3	12	12	NUM
inlawrev-4132	59	4	.	.	PUNCT
inlawrev-4132	60	1	mat	mat	NOUN
inlawrev-4132	60	2	1374	1374	NUM
inlawrev-4132	60	3	-	-	SYM
inlawrev-4132	60	4	75	75	NUM
inlawrev-4132	60	5	.	.	PUNCT
inlawrev-4132	61	1	13	13	NUM
inlawrev-4132	61	2	.	.	PUNCT
inlawrev-4132	62	1	i	i	PRON
inlawrev-4132	62	2	d	d	PROPN
inlawrev-4132	62	3	at	at	ADP
inlawrev-4132	62	4	1376	1376	NUM
inlawrev-4132	62	5	.	.	PUNCT
inlawrev-4132	63	1	14	14	NUM
inlawrev-4132	63	2	.	.	PUNCT
inlawrev-4132	64	1	i	i	PRON
inlawrev-4132	64	2	d	d	PROPN
inlawrev-4132	64	3	at	at	ADP
inlawrev-4132	64	4	1378	1378	NUM
inlawrev-4132	64	5	.	.	PUNCT
inlawrev-4132	65	1	15	15	NUM
inlawrev-4132	65	2	.	.	PUNCT
inlawrev-4132	66	1	i	i	PRON
inlawrev-4132	66	2	d	d	PROPN
inlawrev-4132	66	3	16	16	NUM
inlawrev-4132	66	4	.	.	PUNCT
inlawrev-4132	67	1	i	i	PRON
inlawrev-4132	67	2	d	d	PROPN
inlawrev-4132	67	3	at	at	ADP
inlawrev-4132	67	4	1382	1382	NUM
inlawrev-4132	67	5	-	-	SYM
inlawrev-4132	67	6	83	83	NUM
inlawrev-4132	67	7	.	.	PUNCT
inlawrev-4132	67	8	17	17	NUM
inlawrev-4132	67	9	.	.	PUNCT
inlawrev-4132	68	1	i	i	PRON
inlawrev-4132	68	2	d	d	PROPN
inlawrev-4132	68	3	18	18	NUM
inlawrev-4132	68	4	.	.	PUNCT
inlawrev-4132	68	5	mat	mat	PROPN
inlawrev-4132	68	6	1389	1389	NUM
inlawrev-4132	68	7	.	.	PUNCT
inlawrev-4132	69	1	19	19	NUM
inlawrev-4132	69	2	.	.	PUNCT
inlawrev-4132	70	1	i	i	PRON
inlawrev-4132	70	2	d	d	PROPN
inlawrev-4132	70	3	20	20	NUM
inlawrev-4132	70	4	.	.	PUNCT
inlawrev-4132	71	1	mat	mat	NOUN
inlawrev-4132	71	2	1389	1389	NUM
inlawrev-4132	71	3	-	-	SYM
inlawrev-4132	71	4	90	90	NUM
inlawrev-4132	71	5	.	.	PUNCT
inlawrev-4132	71	6	21	21	NUM
inlawrev-4132	71	7	.	.	X
inlawrev-4132	71	8	mat	mat	PROPN
inlawrev-4132	71	9	1390	1390	NUM
inlawrev-4132	71	10	.	.	PUNCT
inlawrev-4132	72	1	1470	1470	NUM
inlawrev-4132	72	2	indiana	indiana	PROPN
inlawrev-4132	72	3	law	law	PROPN
inlawrev-4132	72	4	review	review	NOUN
inlawrev-4132	73	1	[	[	X
inlawrev-4132	73	2	vol	vol	NOUN
inlawrev-4132	73	3	.	.	PUNCT
inlawrev-4132	73	4	44	44	NUM
inlawrev-4132	73	5	:	:	SYM
inlawrev-4132	73	6	1467	1467	NUM
inlawrev-4132	73	7	park	park	NOUN
inlawrev-4132	73	8	to	to	PART
inlawrev-4132	73	9	permit	permit	VERB
inlawrev-4132	73	10	the	the	DET
inlawrev-4132	73	11	deduction	deduction	NOUN
inlawrev-4132	73	12	.	.	PUNCT
inlawrev-4132	73	13	^^	^^	PUNCT
inlawrev-4132	73	14	in	in	ADP
inlawrev-4132	73	15	an	an	DET
inlawrev-4132	73	16	effort	effort	NOUN
inlawrev-4132	73	17	to	to	PART
inlawrev-4132	73	18	provide	provide	VERB
inlawrev-4132	73	19	more	more	ADJ
inlawrev-4132	73	20	public	public	ADJ
inlawrev-4132	73	21	oversight	oversight	NOUN
inlawrev-4132	73	22	,	,	PUNCT
inlawrev-4132	73	23	the	the	DET
inlawrev-4132	73	24	ga	ga	PROPN
inlawrev-4132	73	25	amended	amend	VERB
inlawrev-4132	73	26	ic	ic	PROPN
inlawrev-4132	73	27	61.1	61.1	NUM
inlawrev-4132	73	28	-1720	-1720	NOUN
inlawrev-4132	73	29	to	to	PART
inlawrev-4132	73	30	require	require	VERB
inlawrev-4132	73	31	a	a	DET
inlawrev-4132	73	32	pubuc	pubuc	NOUN
inlawrev-4132	73	33	library	library	NOUN
inlawrev-4132	73	34	to	to	PART
inlawrev-4132	73	35	"	"	PUNCT
inlawrev-4132	73	36	submit	submit	VERB
inlawrev-4132	73	37	its	its	PRON
inlawrev-4132	73	38	proposed	propose	VERB
inlawrev-4132	73	39	budget	budget	NOUN
inlawrev-4132	73	40	and	and	CCONJ
inlawrev-4132	73	41	property	property	NOUN
inlawrev-4132	73	42	tax	tax	NOUN
inlawrev-4132	73	43	levy	levy	NOUN
inlawrev-4132	73	44	to	to	ADP
inlawrev-4132	73	45	the	the	DET
inlawrev-4132	73	46	county	county	NOUN
inlawrev-4132	73	47	fiscal	fiscal	ADJ
inlawrev-4132	73	48	body	body	NOUN
inlawrev-4132	73	49	,	,	PUNCT
inlawrev-4132	73	50	"	"	PUNCT
inlawrev-4132	73	51	rather	rather	ADV
inlawrev-4132	73	52	than	than	ADP
inlawrev-4132	73	53	to	to	ADP
inlawrev-4132	73	54	a	a	DET
inlawrev-4132	73	55	city	city	NOUN
inlawrev-4132	73	56	or	or	CCONJ
inlawrev-4132	73	57	town	town	NOUN
inlawrev-4132	73	58	fiscal	fiscal	ADJ
inlawrev-4132	73	59	body	body	NOUN
inlawrev-4132	73	60	,	,	PUNCT
inlawrev-4132	73	61	"	"	PUNCT
inlawrev-4132	73	62	if	if	SCONJ
inlawrev-4132	73	63	more	more	ADJ
inlawrev-4132	73	64	than	than	ADP
inlawrev-4132	73	65	fifty	fifty	NUM
inlawrev-4132	73	66	percent	percent	NOUN
inlawrev-4132	73	67	...	...	PUNCT
inlawrev-4132	73	68	of	of	ADP
inlawrev-4132	73	69	the	the	DET
inlawrev-4132	73	70	parcels	parcel	NOUN
inlawrev-4132	73	71	of	of	ADP
inlawrev-4132	73	72	real	real	ADJ
inlawrev-4132	73	73	property	property	NOUN
inlawrev-4132	73	74	within	within	ADP
inlawrev-4132	73	75	the	the	DET
inlawrev-4132	73	76	jurisdiction	jurisdiction	NOUN
inlawrev-4132	73	77	of	of	ADP
inlawrev-4132	73	78	the	the	DET
inlawrev-4132	73	79	public	public	ADJ
inlawrev-4132	73	80	library	library	NOUN
inlawrev-4132	73	81	are	be	AUX
inlawrev-4132	73	82	located	locate	VERB
inlawrev-4132	73	83	outside	outside	ADP
inlawrev-4132	73	84	the	the	DET
inlawrev-4132	73	85	city	city	NOUN
inlawrev-4132	73	86	or	or	CCONJ
inlawrev-4132	73	87	town	town	NOUN
inlawrev-4132	73	88	.	.	PUNCT
inlawrev-4132	74	1	"^^	"^^	PROPN
inlawrev-4132	74	2	however	however	ADV
inlawrev-4132	74	3	,	,	PUNCT
inlawrev-4132	74	4	the	the	DET
inlawrev-4132	74	5	ga	ga	PROPN
inlawrev-4132	74	6	also	also	ADV
inlawrev-4132	74	7	amended	amend	VERB
inlawrev-4132	74	8	ic	ic	PROPN
inlawrev-4132	74	9	6	6	NUM
inlawrev-4132	74	10	-	-	SYM
inlawrev-4132	74	11	1.1	1.1	NUM
inlawrev-4132	74	12	-	-	PUNCT
inlawrev-4132	74	13	17	17	NUM
inlawrev-4132	74	14	-	-	SYM
inlawrev-4132	74	15	20.5	20.5	NUM
inlawrev-4132	74	16	so	so	SCONJ
inlawrev-4132	74	17	that	that	SCONJ
inlawrev-4132	74	18	this	this	DET
inlawrev-4132	74	19	requirement	requirement	NOUN
inlawrev-4132	74	20	does	do	AUX
inlawrev-4132	74	21	not	not	PART
inlawrev-4132	74	22	apply	apply	VERB
inlawrev-4132	74	23	if	if	SCONJ
inlawrev-4132	74	24	a	a	DET
inlawrev-4132	74	25	public	public	ADJ
inlawrev-4132	74	26	library	library	NOUN
inlawrev-4132	74	27	seeks	seek	VERB
inlawrev-4132	74	28	to	to	PART
inlawrev-4132	74	29	"	"	PUNCT
inlawrev-4132	74	30	issue	issue	VERB
inlawrev-4132	74	31	bonds	bond	NOUN
inlawrev-4132	74	32	or	or	CCONJ
inlawrev-4132	74	33	enter	enter	VERB
inlawrev-4132	74	34	into	into	ADP
inlawrev-4132	74	35	a	a	DET
inlawrev-4132	74	36	lease	lease	NOUN
inlawrev-4132	74	37	payable	payable	ADJ
inlawrev-4132	74	38	in	in	ADP
inlawrev-4132	74	39	whole	whole	ADJ
inlawrev-4132	74	40	or	or	CCONJ
inlawrev-4132	74	41	in	in	ADP
inlawrev-4132	74	42	part	part	NOUN
inlawrev-4132	74	43	from	from	ADP
inlawrev-4132	74	44	property	property	NOUN
inlawrev-4132	74	45	taxes	taxis	NOUN
inlawrev-4132	74	46	"	"	PUNCT
inlawrev-4132	74	47	and	and	CCONJ
inlawrev-4132	74	48	the	the	DET
inlawrev-4132	74	49	decision	decision	NOUN
inlawrev-4132	74	50	with	with	ADP
inlawrev-4132	74	51	regard	regard	NOUN
inlawrev-4132	74	52	to	to	ADP
inlawrev-4132	74	53	these	these	DET
inlawrev-4132	74	54	transactions	transaction	NOUN
inlawrev-4132	74	55	was	be	AUX
inlawrev-4132	74	56	approved	approve	VERB
inlawrev-4132	74	57	before	before	ADP
inlawrev-4132	74	58	december	december	PROPN
inlawrev-4132	74	59	31	31	NUM
inlawrev-4132	74	60	,	,	PUNCT
inlawrev-4132	74	61	2010.^	2010.^	NUM
inlawrev-4132	74	62	'	'	PART
inlawrev-4132	74	63	the	the	DET
inlawrev-4132	74	64	ga	ga	PROPN
inlawrev-4132	74	65	amended	amend	VERB
inlawrev-4132	74	66	ic	ic	PROPN
inlawrev-4132	74	67	6	6	NUM
inlawrev-4132	74	68	-	-	SYM
inlawrev-4132	74	69	1.1	1.1	NUM
inlawrev-4132	74	70	-	-	NUM
inlawrev-4132	74	71	18.5	18.5	NUM
inlawrev-4132	74	72	-	-	SYM
inlawrev-4132	74	73	1	1	NUM
inlawrev-4132	74	74	to	to	PART
inlawrev-4132	74	75	allow	allow	VERB
inlawrev-4132	74	76	the	the	DET
inlawrev-4132	74	77	dlgf	dlgf	NOUN
inlawrev-4132	74	78	to	to	PART
inlawrev-4132	74	79	adjust	adjust	VERB
inlawrev-4132	74	80	the	the	DET
inlawrev-4132	74	81	city	city	NOUN
inlawrev-4132	74	82	or	or	CCONJ
inlawrev-4132	74	83	county	county	NOUN
inlawrev-4132	74	84	's	's	PART
inlawrev-4132	74	85	maximum	maximum	ADJ
inlawrev-4132	74	86	permissible	permissible	ADJ
inlawrev-4132	74	87	ad	ad	NOUN
inlawrev-4132	74	88	valorem	valorem	VERB
inlawrev-4132	74	89	property	property	NOUN
inlawrev-4132	74	90	tax	tax	NOUN
inlawrev-4132	74	91	levy	levy	NOUN
inlawrev-4132	74	92	for	for	ADP
inlawrev-4132	74	93	the	the	DET
inlawrev-4132	74	94	ensuing	ensue	VERB
inlawrev-4132	74	95	calendar	calendar	NOUN
inlawrev-4132	74	96	year	year	NOUN
inlawrev-4132	74	97	if	if	SCONJ
inlawrev-4132	74	98	the	the	DET
inlawrev-4132	74	99	city	city	NOUN
inlawrev-4132	74	100	or	or	CCONJ
inlawrev-4132	74	101	county	county	NOUN
inlawrev-4132	74	102	requesting	request	VERB
inlawrev-4132	74	103	the	the	DET
inlawrev-4132	74	104	adjustment	adjustment	NOUN
inlawrev-4132	74	105	had	have	VERB
inlawrev-4132	74	106	an	an	DET
inlawrev-4132	74	107	actual	actual	ADJ
inlawrev-4132	74	108	levy	levy	NOUN
inlawrev-4132	74	109	that	that	PRON
inlawrev-4132	74	110	was	be	AUX
inlawrev-4132	74	111	lower	low	ADJ
inlawrev-4132	74	112	than	than	ADP
inlawrev-4132	74	113	the	the	DET
inlawrev-4132	74	114	city	city	NOUN
inlawrev-4132	74	115	or	or	CCONJ
inlawrev-4132	74	116	county	county	NOUN
inlawrev-4132	74	117	's	's	PART
inlawrev-4132	74	118	maximum	maximum	ADJ
inlawrev-4132	74	119	permissible	permissible	ADJ
inlawrev-4132	74	120	ad	ad	NOUN
inlawrev-4132	74	121	valorem	valorem	VERB
inlawrev-4132	74	122	property	property	NOUN
inlawrev-4132	74	123	tax	tax	NOUN
inlawrev-4132	74	124	levy	levy	NOUN
inlawrev-4132	74	125	for	for	ADP
inlawrev-4132	74	126	the	the	DET
inlawrev-4132	74	127	calendar	calendar	NOUN
inlawrev-4132	74	128	year	year	NOUN
inlawrev-4132	74	129	immediately	immediately	ADV
inlawrev-4132	74	130	preceding	precede	VERB
inlawrev-4132	74	131	the	the	DET
inlawrev-4132	74	132	request	request	NOUN
inlawrev-4132	74	133	because	because	SCONJ
inlawrev-4132	74	134	the	the	DET
inlawrev-4132	74	135	city	city	NOUN
inlawrev-4132	74	136	or	or	CCONJ
inlawrev-4132	74	137	county	county	NOUN
inlawrev-4132	74	138	had	have	AUX
inlawrev-4132	74	139	used	use	VERB
inlawrev-4132	74	140	cash	cash	NOUN
inlawrev-4132	74	141	balances.^^	balances.^^	PUNCT
inlawrev-4132	75	1	the	the	DET
inlawrev-4132	75	2	dlgf	dlgf	NOUN
inlawrev-4132	75	3	may	may	AUX
inlawrev-4132	75	4	make	make	VERB
inlawrev-4132	75	5	such	such	ADJ
inlawrev-4132	75	6	adjustment	adjustment	NOUN
inlawrev-4132	75	7	for	for	ADP
inlawrev-4132	75	8	property	property	NOUN
inlawrev-4132	75	9	taxes	taxis	NOUN
inlawrev-4132	75	10	first	first	ADV
inlawrev-4132	75	11	due	due	ADJ
inlawrev-4132	75	12	and	and	CCONJ
inlawrev-4132	75	13	payable	payable	ADJ
inlawrev-4132	75	14	after	after	ADP
inlawrev-4132	75	15	december	december	PROPN
inlawrev-4132	75	16	3	3	NUM
inlawrev-4132	75	17	1	1	NUM
inlawrev-4132	75	18	,	,	PUNCT
inlawrev-4132	75	19	2010	2010	NUM
inlawrev-4132	75	20	.	.	PUNCT
inlawrev-4132	76	1	in	in	ADP
inlawrev-4132	76	2	addition	addition	NOUN
inlawrev-4132	76	3	,	,	PUNCT
inlawrev-4132	76	4	the	the	DET
inlawrev-4132	76	5	ga	ga	PROPN
inlawrev-4132	76	6	amended	amend	VERB
inlawrev-4132	76	7	ic	ic	PROPN
inlawrev-4132	76	8	6	6	NUM
inlawrev-4132	76	9	-	-	SYM
inlawrev-4132	76	10	1.1	1.1	NUM
inlawrev-4132	76	11	-	-	NUM
inlawrev-4132	76	12	18.5	18.5	NUM
inlawrev-4132	76	13	-	-	SYM
inlawrev-4132	76	14	10.5	10.5	NUM
inlawrev-4132	76	15	to	to	PART
inlawrev-4132	76	16	allow	allow	VERB
inlawrev-4132	76	17	the	the	DET
inlawrev-4132	76	18	dlgf	dlgf	NOUN
inlawrev-4132	76	19	to	to	PART
inlawrev-4132	76	20	increase	increase	VERB
inlawrev-4132	76	21	the	the	DET
inlawrev-4132	76	22	maximum	maximum	ADJ
inlawrev-4132	76	23	permissible	permissible	ADJ
inlawrev-4132	76	24	ad	ad	NOUN
inlawrev-4132	76	25	valorem	valorem	VERB
inlawrev-4132	76	26	property	property	NOUN
inlawrev-4132	76	27	tax	tax	NOUN
inlawrev-4132	76	28	levy	levy	NOUN
inlawrev-4132	76	29	that	that	PRON
inlawrev-4132	76	30	would	would	AUX
inlawrev-4132	76	31	otherwise	otherwise	ADV
inlawrev-4132	76	32	apply	apply	VERB
inlawrev-4132	76	33	to	to	ADP
inlawrev-4132	76	34	a	a	DET
inlawrev-4132	76	35	civil	civil	ADJ
inlawrev-4132	76	36	taxing	tax	VERB
inlawrev-4132	76	37	to	to	PART
inlawrev-4132	76	38	allow	allow	VERB
inlawrev-4132	76	39	the	the	DET
inlawrev-4132	76	40	civil	civil	ADJ
inlawrev-4132	76	41	taxing	tax	VERB
inlawrev-4132	76	42	unit	unit	NOUN
inlawrev-4132	76	43	to	to	PART
inlawrev-4132	76	44	meet	meet	VERB
inlawrev-4132	76	45	its	its	PRON
inlawrev-4132	76	46	obligations	obligation	NOUN
inlawrev-4132	76	47	to	to	ADP
inlawrev-4132	76	48	a	a	DET
inlawrev-4132	76	49	fire	fire	NOUN
inlawrev-4132	76	50	protection	protection	NOUN
inlawrev-4132	76	51	territory	territory	NOUN
inlawrev-4132	76	52	.	.	PUNCT
inlawrev-4132	76	53	^^	^^	PUNCT
inlawrev-4132	77	1	the	the	DET
inlawrev-4132	77	2	ga	ga	PROPN
inlawrev-4132	77	3	made	make	VERB
inlawrev-4132	77	4	a	a	DET
inlawrev-4132	77	5	technical	technical	ADJ
inlawrev-4132	77	6	amendment	amendment	NOUN
inlawrev-4132	77	7	to	to	ADP
inlawrev-4132	77	8	ic	ic	PROPN
inlawrev-4132	77	9	61	61	NUM
inlawrev-4132	77	10	.	.	NOUN
inlawrev-4132	77	11	1	1	NUM
inlawrev-4132	77	12	-20	-20	NUM
inlawrev-4132	77	13	-	-	SYM
inlawrev-4132	77	14	3.2	3.2	NUM
inlawrev-4132	77	15	and	and	CCONJ
inlawrev-4132	77	16	ic	ic	PROPN
inlawrev-4132	77	17	61	61	NUM
inlawrev-4132	77	18	.	.	NOUN
inlawrev-4132	77	19	1	1	NUM
inlawrev-4132	77	20	-20	-20	NUM
inlawrev-4132	77	21	-	-	SYM
inlawrev-4132	77	22	3.5	3.5	NUM
inlawrev-4132	77	23	to	to	PART
inlawrev-4132	77	24	require	require	VERB
inlawrev-4132	77	25	that	that	SCONJ
inlawrev-4132	77	26	a	a	DET
inlawrev-4132	77	27	political	political	ADJ
inlawrev-4132	77	28	subdivision	subdivision	NOUN
inlawrev-4132	77	29	provide	provide	VERB
inlawrev-4132	77	30	notice	notice	NOUN
inlawrev-4132	77	31	to	to	ADP
inlawrev-4132	77	32	the	the	DET
inlawrev-4132	77	33	circuit	circuit	NOUN
inlawrev-4132	77	34	court	court	NOUN
inlawrev-4132	77	35	clerk	clerk	NOUN
inlawrev-4132	77	36	prior	prior	ADV
inlawrev-4132	77	37	to	to	ADP
inlawrev-4132	77	38	entering	enter	VERB
inlawrev-4132	77	39	into	into	ADP
inlawrev-4132	77	40	a	a	DET
inlawrev-4132	77	41	transaction	transaction	NOUN
inlawrev-4132	77	42	that	that	PRON
inlawrev-4132	77	43	would	would	AUX
inlawrev-4132	77	44	require	require	VERB
inlawrev-4132	77	45	increased	increase	VERB
inlawrev-4132	77	46	property	property	NOUN
inlawrev-4132	77	47	taxes	taxis	NOUN
inlawrev-4132	77	48	to	to	PART
inlawrev-4132	77	49	pay	pay	VERB
inlawrev-4132	77	50	for	for	ADP
inlawrev-4132	77	51	a	a	DET
inlawrev-4132	77	52	"	"	PUNCT
inlawrev-4132	77	53	controlled	control	VERB
inlawrev-4132	77	54	project	project	NOUN
inlawrev-4132	77	55	.	.	PUNCT
inlawrev-4132	78	1	"^^	"^^	PROPN
inlawrev-4132	78	2	the	the	DET
inlawrev-4132	78	3	ga	ga	PROPN
inlawrev-4132	78	4	also	also	ADV
inlawrev-4132	78	5	amended	amend	VERB
inlawrev-4132	78	6	ic	ic	PROPN
inlawrev-4132	78	7	6	6	NUM
inlawrev-4132	78	8	-	-	SYM
inlawrev-4132	78	9	1.1	1.1	NUM
inlawrev-4132	78	10	-	-	PUNCT
inlawrev-4132	78	11	20	20	NUM
inlawrev-4132	78	12	-	-	SYM
inlawrev-4132	78	13	3.6	3.6	NUM
inlawrev-4132	78	14	to	to	PART
inlawrev-4132	78	15	require	require	VERB
inlawrev-4132	78	16	a	a	DET
inlawrev-4132	78	17	county	county	NOUN
inlawrev-4132	78	18	election	election	NOUN
inlawrev-4132	78	19	board	board	NOUN
inlawrev-4132	78	20	to	to	PART
inlawrev-4132	78	21	submit	submit	VERB
inlawrev-4132	78	22	the	the	DET
inlawrev-4132	78	23	language	language	NOUN
inlawrev-4132	78	24	of	of	ADP
inlawrev-4132	78	25	a	a	DET
inlawrev-4132	78	26	public	public	ADJ
inlawrev-4132	78	27	question	question	NOUN
inlawrev-4132	78	28	to	to	ADP
inlawrev-4132	78	29	the	the	DET
inlawrev-4132	78	30	dlgf	dlgf	NOUN
inlawrev-4132	78	31	for	for	ADP
inlawrev-4132	78	32	review.^^	review.^^	NOUN
inlawrev-4132	78	33	the	the	DET
inlawrev-4132	78	34	dlgf	dlgf	NOUN
inlawrev-4132	78	35	shall	shall	AUX
inlawrev-4132	78	36	then	then	ADV
inlawrev-4132	78	37	review	review	VERB
inlawrev-4132	78	38	the	the	DET
inlawrev-4132	78	39	language	language	NOUN
inlawrev-4132	78	40	of	of	ADP
inlawrev-4132	78	41	the	the	DET
inlawrev-4132	78	42	public	public	ADJ
inlawrev-4132	78	43	question	question	NOUN
inlawrev-4132	78	44	to	to	PART
inlawrev-4132	78	45	evaluate	evaluate	VERB
inlawrev-4132	78	46	"	"	PUNCT
inlawrev-4132	78	47	whether	whether	SCONJ
inlawrev-4132	78	48	the	the	DET
inlawrev-4132	78	49	description	description	NOUN
inlawrev-4132	78	50	of	of	ADP
inlawrev-4132	78	51	the	the	DET
inlawrev-4132	78	52	controlled	control	VERB
inlawrev-4132	78	53	project	project	NOUN
inlawrev-4132	78	54	is	be	AUX
inlawrev-4132	78	55	accurate	accurate	ADJ
inlawrev-4132	78	56	and	and	CCONJ
inlawrev-4132	78	57	is	be	AUX
inlawrev-4132	78	58	not	not	PART
inlawrev-4132	78	59	biased	bias	VERB
inlawrev-4132	78	60	against	against	ADP
inlawrev-4132	78	61	either	either	CCONJ
inlawrev-4132	78	62	a	a	DET
inlawrev-4132	78	63	vote	vote	NOUN
inlawrev-4132	78	64	in	in	ADP
inlawrev-4132	78	65	favor	favor	NOUN
inlawrev-4132	78	66	of	of	ADP
inlawrev-4132	78	67	the	the	DET
inlawrev-4132	78	68	controlled	control	VERB
inlawrev-4132	78	69	project	project	NOUN
inlawrev-4132	78	70	or	or	CCONJ
inlawrev-4132	78	71	a	a	DET
inlawrev-4132	78	72	vote	vote	NOUN
inlawrev-4132	78	73	against	against	ADP
inlawrev-4132	78	74	the	the	DET
inlawrev-4132	78	75	controlled	control	VERB
inlawrev-4132	78	76	project	project	NOUN
inlawrev-4132	78	77	.	.	PUNCT
inlawrev-4132	79	1	""^	""^	NOUN
inlawrev-4132	79	2	the	the	DET
inlawrev-4132	79	3	dlgf	dlgf	NOUN
inlawrev-4132	79	4	has	have	VERB
inlawrev-4132	79	5	the	the	DET
inlawrev-4132	79	6	authority	authority	NOUN
inlawrev-4132	79	7	to	to	PART
inlawrev-4132	79	8	recommend	recommend	VERB
inlawrev-4132	79	9	that	that	SCONJ
inlawrev-4132	79	10	the	the	DET
inlawrev-4132	79	11	ballot	ballot	NOUN
inlawrev-4132	79	12	language	language	NOUN
inlawrev-4132	79	13	be	be	AUX
inlawrev-4132	79	14	used	use	VERB
inlawrev-4132	79	15	as	as	SCONJ
inlawrev-4132	79	16	submitted	submit	VERB
inlawrev-4132	79	17	or	or	CCONJ
inlawrev-4132	79	18	modified	modify	VERB
inlawrev-4132	79	19	to	to	PART
inlawrev-4132	79	20	ensure	ensure	VERB
inlawrev-4132	79	21	that	that	SCONJ
inlawrev-4132	79	22	the	the	DET
inlawrev-4132	79	23	description	description	NOUN
inlawrev-4132	79	24	of	of	ADP
inlawrev-4132	79	25	the	the	DET
inlawrev-4132	79	26	controlled	control	VERB
inlawrev-4132	79	27	project	project	NOUN
inlawrev-4132	79	28	is	be	AUX
inlawrev-4132	79	29	appropriate	appropriate	ADJ
inlawrev-4132	79	30	and	and	CCONJ
inlawrev-4132	79	31	is	be	AUX
inlawrev-4132	79	32	not	not	PART
inlawrev-4132	79	33	biased	biased	ADJ
inlawrev-4132	79	34	.	.	PUNCT
inlawrev-4132	80	1	after	after	ADP
inlawrev-4132	80	2	reviewing	review	VERB
inlawrev-4132	80	3	any	any	DET
inlawrev-4132	80	4	recommendations	recommendation	NOUN
inlawrev-4132	80	5	of	of	ADP
inlawrev-4132	80	6	the	the	DET
inlawrev-4132	80	7	dlgf	dlgf	NOUN
inlawrev-4132	80	8	,	,	PUNCT
inlawrev-4132	80	9	the	the	DET
inlawrev-4132	80	10	county	county	NOUN
inlawrev-4132	80	11	election	election	NOUN
inlawrev-4132	80	12	board	board	NOUN
inlawrev-4132	80	13	must	must	AUX
inlawrev-4132	80	14	act	act	VERB
inlawrev-4132	80	15	to	to	PART
inlawrev-4132	80	16	approve	approve	VERB
inlawrev-4132	80	17	the	the	DET
inlawrev-4132	80	18	ballot	ballot	NOUN
inlawrev-4132	80	19	language.^^	language.^^	NOUN
inlawrev-4132	81	1	this	this	DET
inlawrev-4132	81	2	amendment	amendment	NOUN
inlawrev-4132	81	3	applies	apply	VERB
inlawrev-4132	81	4	to	to	ADP
inlawrev-4132	81	5	a	a	DET
inlawrev-4132	81	6	public	public	ADJ
inlawrev-4132	81	7	question	question	NOUN
inlawrev-4132	81	8	submitted	submit	VERB
inlawrev-4132	81	9	after	after	ADP
inlawrev-4132	81	10	june	june	PROPN
inlawrev-4132	81	11	30	30	NUM
inlawrev-4132	81	12	,	,	PUNCT
inlawrev-4132	81	13	2010	2010	NUM
inlawrev-4132	81	14	.	.	PUNCT
inlawrev-4132	82	1	the	the	DET
inlawrev-4132	82	2	ga	ga	PROPN
inlawrev-4132	82	3	amended	amend	VERB
inlawrev-4132	82	4	ic	ic	PROPN
inlawrev-4132	82	5	6	6	NUM
inlawrev-4132	82	6	-	-	SYM
inlawrev-4132	82	7	1.1	1.1	NUM
inlawrev-4132	82	8	-	-	PUNCT
inlawrev-4132	82	9	24	24	NUM
inlawrev-4132	82	10	-	-	PUNCT
inlawrev-4132	82	11	1.2	1.2	NUM
inlawrev-4132	82	12	to	to	PART
inlawrev-4132	82	13	require	require	VERB
inlawrev-4132	82	14	a	a	DET
inlawrev-4132	82	15	taxpayer	taxpayer	NOUN
inlawrev-4132	82	16	to	to	PART
inlawrev-4132	82	17	pay	pay	VERB
inlawrev-4132	82	18	"	"	PUNCT
inlawrev-4132	82	19	delinquent	delinquent	ADJ
inlawrev-4132	82	20	22	22	NUM
inlawrev-4132	82	21	.	.	PUNCT
inlawrev-4132	83	1	i	i	PRON
inlawrev-4132	83	2	d.	d.	PROPN
inlawrev-4132	83	3	23	23	NUM
inlawrev-4132	83	4	.	.	PUNCT
inlawrev-4132	84	1	i	i	PRON
inlawrev-4132	84	2	d.	d.	PROPN
inlawrev-4132	84	3	at	at	ADP
inlawrev-4132	84	4	1393	1393	NUM
inlawrev-4132	84	5	.	.	PUNCT
inlawrev-4132	85	1	24	24	NUM
inlawrev-4132	85	2	.	.	PUNCT
inlawrev-4132	86	1	i	i	PRON
inlawrev-4132	86	2	d	d	PROPN
inlawrev-4132	86	3	at	at	ADP
inlawrev-4132	86	4	1394	1394	NUM
inlawrev-4132	86	5	.	.	PUNCT
inlawrev-4132	87	1	25	25	NUM
inlawrev-4132	87	2	.	.	PUNCT
inlawrev-4132	88	1	i	i	PRON
inlawrev-4132	88	2	d	d	PROPN
inlawrev-4132	88	3	at	at	ADP
inlawrev-4132	88	4	1396	1396	NUM
inlawrev-4132	88	5	.	.	PUNCT
inlawrev-4132	89	1	26	26	NUM
inlawrev-4132	89	2	.	.	PUNCT
inlawrev-4132	90	1	i	i	PRON
inlawrev-4132	90	2	d.	d.	PROPN
inlawrev-4132	90	3	at	at	ADP
inlawrev-4132	90	4	1397	1397	NUM
inlawrev-4132	90	5	-	-	SYM
inlawrev-4132	90	6	98	98	NUM
inlawrev-4132	90	7	.	.	PUNCT
inlawrev-4132	90	8	27	27	NUM
inlawrev-4132	90	9	.	.	PUNCT
inlawrev-4132	91	1	i	i	PRON
inlawrev-4132	91	2	d	d	PROPN
inlawrev-4132	91	3	at	at	ADP
inlawrev-4132	91	4	1404	1404	NUM
inlawrev-4132	91	5	.	.	PUNCT
inlawrev-4132	92	1	28	28	NUM
inlawrev-4132	92	2	.	.	PUNCT
inlawrev-4132	93	1	i	i	PRON
inlawrev-4132	93	2	d.	d.	PROPN
inlawrev-4132	93	3	at	at	ADP
inlawrev-4132	93	4	1415	1415	NUM
inlawrev-4132	93	5	.	.	PUNCT
inlawrev-4132	94	1	29	29	NUM
inlawrev-4132	94	2	.	.	PUNCT
inlawrev-4132	95	1	i	i	PRON
inlawrev-4132	95	2	d	d	PROPN
inlawrev-4132	95	3	30	30	NUM
inlawrev-4132	95	4	.	.	PUNCT
inlawrev-4132	96	1	i	i	PRON
inlawrev-4132	96	2	d	d	PROPN
inlawrev-4132	96	3	2011	2011	NUM
inlawrev-4132	96	4	]	]	PUNCT
inlawrev-4132	96	5	taxation	taxation	NOUN
inlawrev-4132	96	6	1471	1471	NUM
inlawrev-4132	96	7	taxes	taxis	NOUN
inlawrev-4132	96	8	and	and	CCONJ
inlawrev-4132	96	9	special	special	ADJ
inlawrev-4132	96	10	assessments	assessment	NOUN
inlawrev-4132	96	11	due	due	ADJ
inlawrev-4132	96	12	before	before	ADP
inlawrev-4132	96	13	the	the	DET
inlawrev-4132	96	14	date	date	NOUN
inlawrev-4132	96	15	on	on	ADP
inlawrev-4132	96	16	which	which	PRON
inlawrev-4132	96	17	the	the	DET
inlawrev-4132	96	18	property	property	NOUN
inlawrev-4132	96	19	"	"	PUNCT
inlawrev-4132	96	20	is	be	AUX
inlawrev-4132	96	21	listed	list	VERB
inlawrev-4132	96	22	for	for	ADP
inlawrev-4132	96	23	tax	tax	NOUN
inlawrev-4132	96	24	sale	sale	NOUN
inlawrev-4132	96	25	in	in	ADP
inlawrev-4132	96	26	order	order	NOUN
inlawrev-4132	96	27	to	to	PART
inlawrev-4132	96	28	remove	remove	VERB
inlawrev-4132	96	29	the	the	DET
inlawrev-4132	96	30	property	property	NOUN
inlawrev-4132	96	31	from	from	ADP
inlawrev-4132	96	32	the	the	DET
inlawrev-4132	96	33	tax	tax	NOUN
inlawrev-4132	96	34	sale.^^	sale.^^	NOUN
inlawrev-4132	96	35	a	a	DET
inlawrev-4132	96	36	partial	partial	ADJ
inlawrev-4132	96	37	payment	payment	NOUN
inlawrev-4132	96	38	does	do	AUX
inlawrev-4132	96	39	not	not	PART
inlawrev-4132	96	40	remove	remove	VERB
inlawrev-4132	96	41	the	the	DET
inlawrev-4132	96	42	property	property	NOUN
inlawrev-4132	96	43	from	from	ADP
inlawrev-4132	96	44	a	a	DET
inlawrev-4132	96	45	tax	tax	NOUN
inlawrev-4132	96	46	sale	sale	NOUN
inlawrev-4132	96	47	unless	unless	SCONJ
inlawrev-4132	96	48	the	the	DET
inlawrev-4132	96	49	county	county	NOUN
inlawrev-4132	96	50	auditor	auditor	NOUN
inlawrev-4132	96	51	has	have	VERB
inlawrev-4132	96	52	the	the	DET
inlawrev-4132	96	53	authority	authority	NOUN
inlawrev-4132	96	54	under	under	ADP
inlawrev-4132	96	55	ic	ic	PROPN
inlawrev-4132	96	56	61.1	61.1	NUM
inlawrev-4132	96	57	-241.2(c	-241.2(c	NUM
inlawrev-4132	96	58	)	)	PUNCT
inlawrev-4132	96	59	to	to	PART
inlawrev-4132	96	60	enter	enter	VERB
inlawrev-4132	96	61	into	into	ADP
inlawrev-4132	96	62	a	a	DET
inlawrev-4132	96	63	mutually	mutually	ADV
inlawrev-4132	96	64	satisfactory	satisfactory	ADJ
inlawrev-4132	96	65	arrangement	arrangement	NOUN
inlawrev-4132	96	66	with	with	ADP
inlawrev-4132	96	67	the	the	DET
inlawrev-4132	96	68	taxpayer	taxpayer	NOUN
inlawrev-4132	96	69	for	for	ADP
inlawrev-4132	96	70	the	the	DET
inlawrev-4132	96	71	payment	payment	NOUN
inlawrev-4132	96	72	of	of	ADP
inlawrev-4132	96	73	delinquent	delinquent	NOUN
inlawrev-4132	96	74	taxes.^^	taxes.^^	NUM
inlawrev-4132	96	75	in	in	ADP
inlawrev-4132	96	76	an	an	DET
inlawrev-4132	96	77	effort	effort	NOUN
inlawrev-4132	96	78	to	to	PART
inlawrev-4132	96	79	assist	assist	VERB
inlawrev-4132	96	80	taxpayers	taxpayer	NOUN
inlawrev-4132	96	81	with	with	ADP
inlawrev-4132	96	82	property	property	NOUN
inlawrev-4132	96	83	tax	tax	NOUN
inlawrev-4132	96	84	disputes	dispute	NOUN
inlawrev-4132	96	85	,	,	PUNCT
inlawrev-4132	96	86	the	the	DET
inlawrev-4132	96	87	ga	ga	PROPN
inlawrev-4132	96	88	enacted	enact	VERB
inlawrev-4132	96	89	new	new	ADJ
inlawrev-4132	96	90	legislation	legislation	NOUN
inlawrev-4132	96	91	to	to	PART
inlawrev-4132	96	92	allow	allow	VERB
inlawrev-4132	96	93	an	an	DET
inlawrev-4132	96	94	employee	employee	NOUN
inlawrev-4132	96	95	of	of	ADP
inlawrev-4132	96	96	the	the	DET
inlawrev-4132	96	97	ibtr	ibtr	ADJ
inlawrev-4132	96	98	to	to	PART
inlawrev-4132	96	99	assist	assist	VERB
inlawrev-4132	96	100	taxpayers	taxpayer	NOUN
inlawrev-4132	96	101	and	and	CCONJ
inlawrev-4132	96	102	local	local	ADJ
inlawrev-4132	96	103	officials	official	NOUN
inlawrev-4132	96	104	in	in	ADP
inlawrev-4132	96	105	their	their	PRON
inlawrev-4132	96	106	attempts	attempt	NOUN
inlawrev-4132	96	107	to	to	PART
inlawrev-4132	96	108	voluntarily	voluntarily	ADV
inlawrev-4132	96	109	resolve	resolve	VERB
inlawrev-4132	96	110	disputes	dispute	NOUN
inlawrev-4132	96	111	in	in	ADP
inlawrev-4132	96	112	which	which	PRON
inlawrev-4132	96	113	a	a	DET
inlawrev-4132	96	114	taxpayer	taxpayer	NOUN
inlawrev-4132	96	115	has	have	AUX
inlawrev-4132	96	116	challenged	challenge	VERB
inlawrev-4132	96	117	an	an	DET
inlawrev-4132	96	118	action	action	NOUN
inlawrev-4132	96	119	of	of	ADP
inlawrev-4132	96	120	a	a	DET
inlawrev-4132	96	121	township	township	NOUN
inlawrev-4132	96	122	or	or	CCONJ
inlawrev-4132	96	123	county	county	NOUN
inlawrev-4132	96	124	official	official	NOUN
inlawrev-4132	96	125	.	.	PUNCT
inlawrev-4132	97	1	^^	^^	PUNCT
inlawrev-4132	97	2	if	if	SCONJ
inlawrev-4132	97	3	an	an	DET
inlawrev-4132	97	4	ibtr	ibtr	ADJ
inlawrev-4132	97	5	employee	employee	NOUN
inlawrev-4132	97	6	provides	provide	VERB
inlawrev-4132	97	7	such	such	ADJ
inlawrev-4132	97	8	assistance	assistance	NOUN
inlawrev-4132	97	9	to	to	ADP
inlawrev-4132	97	10	a	a	DET
inlawrev-4132	97	11	taxpayer	taxpayer	NOUN
inlawrev-4132	97	12	,	,	PUNCT
inlawrev-4132	97	13	the	the	DET
inlawrev-4132	97	14	employee	employee	NOUN
inlawrev-4132	97	15	may	may	AUX
inlawrev-4132	97	16	not	not	PART
inlawrev-4132	97	17	act	act	VERB
inlawrev-4132	97	18	as	as	ADP
inlawrev-4132	97	19	an	an	DET
inlawrev-4132	97	20	administrative	administrative	ADJ
inlawrev-4132	97	21	law	law	NOUN
inlawrev-4132	97	22	judge	judge	NOUN
inlawrev-4132	97	23	or	or	CCONJ
inlawrev-4132	97	24	participate	participate	VERB
inlawrev-4132	97	25	in	in	ADP
inlawrev-4132	97	26	a	a	DET
inlawrev-4132	97	27	decision	decision	NOUN
inlawrev-4132	97	28	relating	relate	VERB
inlawrev-4132	97	29	to	to	ADP
inlawrev-4132	97	30	the	the	DET
inlawrev-4132	97	31	taxpayer	taxpayer	NOUN
inlawrev-4132	97	32	's	's	PART
inlawrev-4132	97	33	dispute	dispute	NOUN
inlawrev-4132	97	34	.	.	PUNCT
inlawrev-4132	98	1	the	the	DET
inlawrev-4132	98	2	ibtr	ibtr	ADJ
inlawrev-4132	98	3	is	be	AUX
inlawrev-4132	98	4	authorized	authorize	VERB
inlawrev-4132	98	5	to	to	PART
inlawrev-4132	98	6	establish	establish	VERB
inlawrev-4132	98	7	procedures	procedure	NOUN
inlawrev-4132	98	8	for	for	ADP
inlawrev-4132	98	9	ibtr	ibtr	ADJ
inlawrev-4132	98	10	employees	employee	NOUN
inlawrev-4132	98	11	assisting	assist	VERB
inlawrev-4132	98	12	in	in	ADP
inlawrev-4132	98	13	resolving	resolve	VERB
inlawrev-4132	98	14	these	these	DET
inlawrev-4132	98	15	disputes.^"^	disputes.^"^	PROPN
inlawrev-4132	98	16	the	the	DET
inlawrev-4132	98	17	ga	ga	PROPN
inlawrev-4132	98	18	amended	amend	VERB
inlawrev-4132	98	19	ic	ic	PROPN
inlawrev-4132	98	20	61	61	NUM
inlawrev-4132	98	21	.	.	NOUN
inlawrev-4132	98	22	1	1	NUM
inlawrev-4132	98	23	1	1	NUM
inlawrev-4132	98	24	21	21	NUM
inlawrev-4132	98	25	to	to	PART
inlawrev-4132	98	26	clarify	clarify	VERB
inlawrev-4132	98	27	that	that	SCONJ
inlawrev-4132	98	28	in	in	ADP
inlawrev-4132	98	29	order	order	NOUN
inlawrev-4132	98	30	for	for	SCONJ
inlawrev-4132	98	31	a	a	DET
inlawrev-4132	98	32	taxpayer	taxpayer	NOUN
inlawrev-4132	98	33	to	to	PART
inlawrev-4132	98	34	claim	claim	VERB
inlawrev-4132	98	35	the	the	DET
inlawrev-4132	98	36	mortgage	mortgage	NOUN
inlawrev-4132	98	37	deduction	deduction	NOUN
inlawrev-4132	98	38	for	for	ADP
inlawrev-4132	98	39	property	property	NOUN
inlawrev-4132	98	40	tax	tax	NOUN
inlawrev-4132	98	41	purposes	purpose	NOUN
inlawrev-4132	98	42	,	,	PUNCT
inlawrev-4132	98	43	the	the	DET
inlawrev-4132	98	44	mortgage	mortgage	NOUN
inlawrev-4132	98	45	,	,	PUNCT
inlawrev-4132	98	46	installment	installment	NOUN
inlawrev-4132	98	47	loan	loan	NOUN
inlawrev-4132	98	48	,	,	PUNCT
inlawrev-4132	98	49	or	or	CCONJ
inlawrev-4132	98	50	home	home	NOUN
inlawrev-4132	98	51	equity	equity	NOUN
inlawrev-4132	98	52	line	line	NOUN
inlawrev-4132	98	53	of	of	ADP
inlawrev-4132	98	54	credit	credit	NOUN
inlawrev-4132	98	55	upon	upon	SCONJ
inlawrev-4132	98	56	which	which	PRON
inlawrev-4132	98	57	the	the	DET
inlawrev-4132	98	58	deduction	deduction	NOUN
inlawrev-4132	98	59	is	be	AUX
inlawrev-4132	98	60	based	base	VERB
inlawrev-4132	98	61	must	must	AUX
inlawrev-4132	98	62	be	be	AUX
inlawrev-4132	98	63	recorded	record	VERB
inlawrev-4132	98	64	in	in	ADP
inlawrev-4132	98	65	the	the	DET
inlawrev-4132	98	66	county	county	NOUN
inlawrev-4132	98	67	recorder	recorder	NOUN
inlawrev-4132	98	68	's	's	PART
inlawrev-4132	99	1	office.^^	office.^^	NOUN
inlawrev-4132	99	2	the	the	DET
inlawrev-4132	99	3	ga	ga	PROPN
inlawrev-4132	99	4	amended	amend	VERB
inlawrev-4132	99	5	ic	ic	PROPN
inlawrev-4132	99	6	6	6	NUM
inlawrev-4132	99	7	-	-	SYM
inlawrev-4132	99	8	1	1	NUM
inlawrev-4132	99	9	.	.	PUNCT
inlawrev-4132	100	1	1	1	NUM
inlawrev-4132	100	2	-	-	SYM
inlawrev-4132	100	3	20	20	NUM
inlawrev-4132	100	4	-	-	SYM
inlawrev-4132	100	5	1	1	NUM
inlawrev-4132	100	6	.9	.9	NUM
inlawrev-4132	101	1	to	to	PART
inlawrev-4132	101	2	define	define	VERB
inlawrev-4132	101	3	the	the	DET
inlawrev-4132	101	4	term	term	NOUN
inlawrev-4132	101	5	"	"	PUNCT
inlawrev-4132	101	6	owner	owner	NOUN
inlawrev-4132	101	7	of	of	ADP
inlawrev-4132	101	8	property	property	NOUN
inlawrev-4132	101	9	"	"	PUNCT
inlawrev-4132	101	10	as	as	ADP
inlawrev-4132	101	11	a	a	DET
inlawrev-4132	101	12	person	person	NOUN
inlawrev-4132	101	13	that	that	PRON
inlawrev-4132	101	14	owns	own	VERB
inlawrev-4132	101	15	"	"	PUNCT
inlawrev-4132	101	16	(	(	PUNCT
inlawrev-4132	101	17	1	1	NUM
inlawrev-4132	101	18	)	)	PUNCT
inlawrev-4132	101	19	real	real	ADJ
inlawrev-4132	101	20	property	property	NOUN
inlawrev-4132	101	21	;	;	PUNCT
inlawrev-4132	101	22	(	(	PUNCT
inlawrev-4132	101	23	2	2	X
inlawrev-4132	101	24	)	)	PUNCT
inlawrev-4132	101	25	a	a	DET
inlawrev-4132	101	26	mobile	mobile	ADJ
inlawrev-4132	101	27	home	home	NOUN
inlawrev-4132	101	28	assessed	assess	VERB
inlawrev-4132	101	29	as	as	ADP
inlawrev-4132	101	30	personal	personal	ADJ
inlawrev-4132	101	31	property	property	NOUN
inlawrev-4132	101	32	,	,	PUNCT
inlawrev-4132	101	33	used	use	VERB
inlawrev-4132	101	34	as	as	ADP
inlawrev-4132	101	35	a	a	DET
inlawrev-4132	101	36	principal	principal	ADJ
inlawrev-4132	101	37	place	place	NOUN
inlawrev-4132	101	38	of	of	ADP
inlawrev-4132	101	39	residence	residence	NOUN
inlawrev-4132	101	40	,	,	PUNCT
inlawrev-4132	101	41	...	...	PUNCT
inlawrev-4132	101	42	or	or	CCONJ
inlawrev-4132	101	43	(	(	PUNCT
inlawrev-4132	101	44	3	3	X
inlawrev-4132	101	45	)	)	PUNCT
inlawrev-4132	101	46	a	a	DET
inlawrev-4132	101	47	manufactured	manufacture	VERB
inlawrev-4132	101	48	home	home	NOUN
inlawrev-4132	101	49	assessed	assess	VERB
inlawrev-4132	101	50	as	as	ADP
inlawrev-4132	101	51	personal	personal	ADJ
inlawrev-4132	101	52	property	property	NOUN
inlawrev-4132	101	53	,	,	PUNCT
inlawrev-4132	101	54	used	use	VERB
inlawrev-4132	101	55	as	as	ADP
inlawrev-4132	101	56	a	a	DET
inlawrev-4132	101	57	principal	principal	ADJ
inlawrev-4132	101	58	place	place	NOUN
inlawrev-4132	101	59	of	of	ADP
inlawrev-4132	101	60	residence	residence	NOUN
inlawrev-4132	101	61	.	.	PUNCT
inlawrev-4132	102	1	"^^	"^^	PROPN
inlawrev-4132	102	2	the	the	DET
inlawrev-4132	102	3	ga	ga	PROPN
inlawrev-4132	102	4	also	also	ADV
inlawrev-4132	102	5	amended	amend	VERB
inlawrev-4132	102	6	ic	ic	PROPN
inlawrev-4132	102	7	6	6	NUM
inlawrev-4132	102	8	-	-	SYM
inlawrev-4132	102	9	1.1	1.1	NUM
inlawrev-4132	102	10	-	-	PUNCT
inlawrev-4132	102	11	20	20	NUM
inlawrev-4132	102	12	-	-	SYM
inlawrev-4132	102	13	3.1	3.1	NUM
inlawrev-4132	102	14	,	,	PUNCT
inlawrev-4132	102	15	ic	ic	PROPN
inlawrev-4132	102	16	6	6	NUM
inlawrev-4132	102	17	-	-	SYM
inlawrev-4132	102	18	1.1	1.1	NUM
inlawrev-4132	102	19	-	-	PUNCT
inlawrev-4132	102	20	20	20	NUM
inlawrev-4132	102	21	-	-	SYM
inlawrev-4132	102	22	3.2	3.2	NUM
inlawrev-4132	102	23	,	,	PUNCT
inlawrev-4132	102	24	and	and	CCONJ
inlawrev-4132	102	25	ic	ic	PROPN
inlawrev-4132	102	26	6	6	NUM
inlawrev-4132	102	27	-	-	SYM
inlawrev-4132	102	28	1.1	1.1	NUM
inlawrev-4132	102	29	-	-	PUNCT
inlawrev-4132	102	30	20	20	NUM
inlawrev-4132	102	31	-	-	SYM
inlawrev-4132	102	32	3.5	3.5	NUM
inlawrev-4132	102	33	to	to	PART
inlawrev-4132	102	34	conform	conform	VERB
inlawrev-4132	102	35	to	to	ADP
inlawrev-4132	102	36	this	this	DET
inlawrev-4132	102	37	definition	definition	NOUN
inlawrev-4132	102	38	.	.	PUNCT
inlawrev-4132	103	1	in	in	ADP
inlawrev-4132	103	2	an	an	DET
inlawrev-4132	103	3	effort	effort	NOUN
inlawrev-4132	103	4	to	to	PART
inlawrev-4132	103	5	coordinate	coordinate	VERB
inlawrev-4132	103	6	changes	change	NOUN
inlawrev-4132	103	7	to	to	ADP
inlawrev-4132	103	8	the	the	DET
inlawrev-4132	103	9	tax	tax	NOUN
inlawrev-4132	103	10	levy	levy	NOUN
inlawrev-4132	103	11	,	,	PUNCT
inlawrev-4132	103	12	the	the	DET
inlawrev-4132	103	13	ga	ga	PROPN
inlawrev-4132	103	14	amended	amend	VERB
inlawrev-4132	103	15	ic	ic	PROPN
inlawrev-4132	103	16	20	20	NUM
inlawrev-4132	103	17	-	-	PUNCT
inlawrev-4132	103	18	461	461	NUM
inlawrev-4132	103	19	-	-	PUNCT
inlawrev-4132	103	20	7	7	NUM
inlawrev-4132	103	21	to	to	PART
inlawrev-4132	103	22	require	require	VERB
inlawrev-4132	103	23	a	a	DET
inlawrev-4132	103	24	school	school	NOUN
inlawrev-4132	103	25	corporation	corporation	NOUN
inlawrev-4132	103	26	to	to	PART
inlawrev-4132	103	27	notify	notify	VERB
inlawrev-4132	103	28	the	the	DET
inlawrev-4132	103	29	dlgf	dlgf	NOUN
inlawrev-4132	103	30	of	of	ADP
inlawrev-4132	103	31	a	a	DET
inlawrev-4132	103	32	resolution	resolution	NOUN
inlawrev-4132	103	33	that	that	PRON
inlawrev-4132	103	34	reimposes	reimpose	VERB
inlawrev-4132	103	35	or	or	CCONJ
inlawrev-4132	103	36	extends	extend	VERB
inlawrev-4132	103	37	a	a	DET
inlawrev-4132	103	38	tax	tax	NOUN
inlawrev-4132	103	39	levy.^^	levy.^^	NOUN
inlawrev-4132	103	40	in	in	ADP
inlawrev-4132	103	41	an	an	DET
inlawrev-4132	103	42	effort	effort	NOUN
inlawrev-4132	103	43	to	to	PART
inlawrev-4132	103	44	streamline	streamline	VERB
inlawrev-4132	103	45	the	the	DET
inlawrev-4132	103	46	collection	collection	NOUN
inlawrev-4132	103	47	ofprovisional	ofprovisional	ADJ
inlawrev-4132	103	48	taxes	taxis	NOUN
inlawrev-4132	103	49	,	,	PUNCT
inlawrev-4132	103	50	the	the	DET
inlawrev-4132	103	51	ga	ga	PROPN
inlawrev-4132	103	52	amended	amend	VERB
inlawrev-4132	103	53	ic	ic	PROPN
inlawrev-4132	103	54	6	6	NUM
inlawrev-4132	103	55	-	-	SYM
inlawrev-4132	103	56	1.1	1.1	NUM
inlawrev-4132	103	57	-	-	PUNCT
inlawrev-4132	103	58	22.5	22.5	NUM
inlawrev-4132	103	59	-	-	SYM
inlawrev-4132	103	60	6	6	NUM
inlawrev-4132	103	61	to	to	PART
inlawrev-4132	103	62	adjust	adjust	VERB
inlawrev-4132	103	63	the	the	DET
inlawrev-4132	103	64	manner	manner	NOUN
inlawrev-4132	103	65	in	in	ADP
inlawrev-4132	103	66	which	which	PRON
inlawrev-4132	103	67	provisional	provisional	ADJ
inlawrev-4132	103	68	property	property	NOUN
inlawrev-4132	103	69	taxes	taxis	NOUN
inlawrev-4132	103	70	can	can	AUX
inlawrev-4132	103	71	be	be	AUX
inlawrev-4132	103	72	assessed	assess	VERB
inlawrev-4132	103	73	by	by	ADP
inlawrev-4132	103	74	a	a	DET
inlawrev-4132	103	75	county	county	NOUN
inlawrev-4132	103	76	assessor.^^	assessor.^^	NOUN
inlawrev-4132	103	77	in	in	ADP
inlawrev-4132	103	78	addition	addition	NOUN
inlawrev-4132	103	79	,	,	PUNCT
inlawrev-4132	103	80	the	the	DET
inlawrev-4132	103	81	ga	ga	PROPN
inlawrev-4132	103	82	amended	amend	VERB
inlawrev-4132	103	83	ic	ic	PROPN
inlawrev-4132	103	84	6	6	NUM
inlawrev-4132	103	85	-	-	SYM
inlawrev-4132	103	86	1	1	NUM
inlawrev-4132	103	87	.	.	PUNCT
inlawrev-4132	104	1	1	1	NUM
inlawrev-4132	104	2	-	-	SYM
inlawrev-4132	104	3	22.5	22.5	NUM
inlawrev-4132	104	4	-	-	SYM
inlawrev-4132	104	5	8	8	NUM
inlawrev-4132	104	6	to	to	PART
inlawrev-4132	104	7	allow	allow	VERB
inlawrev-4132	104	8	for	for	ADP
inlawrev-4132	104	9	the	the	DET
inlawrev-4132	104	10	payment	payment	NOUN
inlawrev-4132	104	11	of	of	ADP
inlawrev-4132	104	12	provisional	provisional	ADJ
inlawrev-4132	104	13	property	property	NOUN
inlawrev-4132	104	14	taxes	taxis	NOUN
inlawrev-4132	104	15	in	in	ADP
inlawrev-4132	104	16	two	two	NUM
inlawrev-4132	104	17	equal	equal	ADJ
inlawrev-4132	104	18	installments.^^	installments.^^	NOUN
inlawrev-4132	104	19	also	also	ADV
inlawrev-4132	104	20	,	,	PUNCT
inlawrev-4132	104	21	the	the	DET
inlawrev-4132	104	22	ga	ga	PROPN
inlawrev-4132	104	23	amended	amend	VERB
inlawrev-4132	104	24	ic	ic	PROPN
inlawrev-4132	104	25	6	6	NUM
inlawrev-4132	104	26	-	-	SYM
inlawrev-4132	104	27	1.1	1.1	NUM
inlawrev-4132	104	28	-	-	PUNCT
inlawrev-4132	104	29	22.5	22.5	NUM
inlawrev-4132	104	30	-	-	SYM
inlawrev-4132	104	31	9	9	NUM
inlawrev-4132	104	32	to	to	PART
inlawrev-4132	104	33	authorize	authorize	VERB
inlawrev-4132	104	34	the	the	DET
inlawrev-4132	104	35	county	county	NOUN
inlawrev-4132	104	36	treasurer	treasurer	NOUN
inlawrev-4132	104	37	to	to	PART
inlawrev-4132	104	38	mail	mail	VERB
inlawrev-4132	104	39	a	a	DET
inlawrev-4132	104	40	provisional	provisional	ADJ
inlawrev-4132	104	41	statement	statement	NOUN
inlawrev-4132	104	42	one	one	NUM
inlawrev-4132	104	43	time	time	NOUN
inlawrev-4132	104	44	per	per	ADP
inlawrev-4132	104	45	year	year	NOUN
inlawrev-4132	104	46	so	so	ADV
inlawrev-4132	104	47	long	long	ADV
inlawrev-4132	104	48	as	as	SCONJ
inlawrev-4132	104	49	the	the	DET
inlawrev-4132	104	50	statement	statement	NOUN
inlawrev-4132	104	51	is	be	AUX
inlawrev-4132	104	52	mailed	mail	VERB
inlawrev-4132	104	53	at	at	ADP
inlawrev-4132	104	54	least	least	ADJ
inlawrev-4132	104	55	"	"	PUNCT
inlawrev-4132	104	56	fifteen	fifteen	NUM
inlawrev-4132	104	57	.	.	PUNCT
inlawrev-4132	104	58	.	.	PUNCT
inlawrev-4132	104	59	.	.	PUNCT
inlawrev-4132	105	1	days	day	NOUN
inlawrev-4132	105	2	before	before	ADP
inlawrev-4132	105	3	the	the	DET
inlawrev-4132	105	4	date	date	NOUN
inlawrev-4132	105	5	on	on	ADP
inlawrev-4132	105	6	which	which	PRON
inlawrev-4132	105	7	the	the	DET
inlawrev-4132	105	8	first	first	ADJ
inlawrev-4132	105	9	installment	installment	NOUN
inlawrev-4132	105	10	is	be	AUX
inlawrev-4132	105	11	due	due	ADJ
inlawrev-4132	105	12	.	.	PUNCT
inlawrev-4132	105	13	'"^^	'"^^	NOUN
inlawrev-4132	106	1	the	the	DET
inlawrev-4132	106	2	ga	ga	PROPN
inlawrev-4132	106	3	enacted	enact	VERB
inlawrev-4132	106	4	new	new	ADJ
inlawrev-4132	106	5	legislation	legislation	NOUN
inlawrev-4132	106	6	related	relate	VERB
inlawrev-4132	106	7	to	to	ADP
inlawrev-4132	106	8	vacant	vacant	ADJ
inlawrev-4132	106	9	parcels	parcel	NOUN
inlawrev-4132	106	10	subject	subject	ADJ
inlawrev-4132	106	11	to	to	ADP
inlawrev-4132	106	12	tax	tax	NOUN
inlawrev-4132	106	13	sale	sale	NOUN
inlawrev-4132	106	14	31	31	NUM
inlawrev-4132	106	15	.	.	PUNCT
inlawrev-4132	107	1	i	i	PRON
inlawrev-4132	107	2	d.	d.	PROPN
inlawrev-4132	107	3	at	at	ADP
inlawrev-4132	107	4	1422	1422	NUM
inlawrev-4132	107	5	.	.	PUNCT
inlawrev-4132	108	1	32	32	NUM
inlawrev-4132	108	2	.	.	PUNCT
inlawrev-4132	109	1	i	i	PRON
inlawrev-4132	109	2	d.	d.	PROPN
inlawrev-4132	109	3	33	33	NUM
inlawrev-4132	109	4	.	.	PUNCT
inlawrev-4132	110	1	i	i	PRON
inlawrev-4132	110	2	d	d	PROPN
inlawrev-4132	110	3	at	at	ADP
inlawrev-4132	110	4	1423	1423	NUM
inlawrev-4132	110	5	.	.	PUNCT
inlawrev-4132	111	1	34	34	NUM
inlawrev-4132	111	2	.	.	PUNCT
inlawrev-4132	112	1	i	i	PROPN
inlawrev-4132	112	2	d	d	PROPN
inlawrev-4132	112	3	35	35	NUM
inlawrev-4132	112	4	.	.	PUNCT
inlawrev-4132	113	1	i	i	PRON
inlawrev-4132	113	2	d.	d.	PROPN
inlawrev-4132	113	3	at	at	ADP
inlawrev-4132	113	4	925	925	NUM
inlawrev-4132	113	5	.	.	PUNCT
inlawrev-4132	114	1	36	36	NUM
inlawrev-4132	114	2	.	.	PUNCT
inlawrev-4132	115	1	i	i	PRON
inlawrev-4132	115	2	d	d	PROPN
inlawrev-4132	115	3	at	at	ADP
inlawrev-4132	115	4	635	635	NUM
inlawrev-4132	115	5	-	-	SYM
inlawrev-4132	115	6	36	36	NUM
inlawrev-4132	115	7	.	.	PUNCT
inlawrev-4132	116	1	37	37	NUM
inlawrev-4132	116	2	.	.	PUNCT
inlawrev-4132	117	1	i	i	PRON
inlawrev-4132	117	2	d	d	PROPN
inlawrev-4132	117	3	at	at	ADP
inlawrev-4132	117	4	652	652	NUM
inlawrev-4132	117	5	.	.	PUNCT
inlawrev-4132	118	1	38	38	NUM
inlawrev-4132	118	2	.	.	PUNCT
inlawrev-4132	119	1	i	i	PRON
inlawrev-4132	119	2	d	d	PROPN
inlawrev-4132	119	3	at	at	ADP
inlawrev-4132	119	4	1073	1073	NUM
inlawrev-4132	119	5	-	-	SYM
inlawrev-4132	119	6	74	74	NUM
inlawrev-4132	119	7	.	.	NOUN
inlawrev-4132	119	8	39	39	NUM
inlawrev-4132	119	9	.	.	PUNCT
inlawrev-4132	120	1	id2a.\q16	id2a.\q16	PROPN
inlawrev-4132	120	2	-	-	PUNCT
inlawrev-4132	120	3	ll	ll	NOUN
inlawrev-4132	120	4	.	.	PUNCT
inlawrev-4132	121	1	40	40	NUM
inlawrev-4132	121	2	.	.	PUNCT
inlawrev-4132	121	3	mat	mat	PROPN
inlawrev-4132	121	4	1081	1081	NUM
inlawrev-4132	121	5	.	.	PUNCT
inlawrev-4132	122	1	1472	1472	NUM
inlawrev-4132	122	2	indiana	indiana	PROPN
inlawrev-4132	122	3	law	law	PROPN
inlawrev-4132	122	4	review	review	NOUN
inlawrev-4132	122	5	[	[	X
inlawrev-4132	122	6	vol	vol	NOUN
inlawrev-4132	122	7	.	.	PUNCT
inlawrev-4132	122	8	44	44	NUM
inlawrev-4132	122	9	:	:	SYM
inlawrev-4132	122	10	1467	1467	NUM
inlawrev-4132	122	11	in	in	ADP
inlawrev-4132	122	12	indianapolis	indianapolis	PROPN
inlawrev-4132	122	13	,	,	PUNCT
inlawrev-4132	122	14	indiana	indiana	PROPN
inlawrev-4132	122	15	.	.	PUNCT
inlawrev-4132	123	1	"^	"^	X
inlawrev-4132	123	2	'	'	PUNCT
inlawrev-4132	123	3	in	in	ADP
inlawrev-4132	123	4	an	an	DET
inlawrev-4132	123	5	effort	effort	NOUN
inlawrev-4132	123	6	to	to	PART
inlawrev-4132	123	7	streamline	streamline	VERB
inlawrev-4132	123	8	the	the	DET
inlawrev-4132	123	9	tax	tax	NOUN
inlawrev-4132	123	10	sale	sale	NOUN
inlawrev-4132	123	11	process	process	NOUN
inlawrev-4132	123	12	,	,	PUNCT
inlawrev-4132	123	13	the	the	DET
inlawrev-4132	123	14	new	new	ADJ
inlawrev-4132	123	15	statute	statute	NOUN
inlawrev-4132	123	16	establishes	establish	VERB
inlawrev-4132	123	17	procedures	procedure	NOUN
inlawrev-4132	123	18	by	by	ADP
inlawrev-4132	123	19	which	which	PRON
inlawrev-4132	123	20	a	a	DET
inlawrev-4132	123	21	contiguous	contiguous	ADJ
inlawrev-4132	123	22	landowner	landowner	NOUN
inlawrev-4132	123	23	may	may	AUX
inlawrev-4132	123	24	purchase	purchase	VERB
inlawrev-4132	123	25	a	a	DET
inlawrev-4132	123	26	vacant	vacant	ADJ
inlawrev-4132	123	27	parcel	parcel	NOUN
inlawrev-4132	123	28	and	and	CCONJ
inlawrev-4132	123	29	consolidate	consolidate	VERB
inlawrev-4132	123	30	into	into	ADP
inlawrev-4132	123	31	the	the	DET
inlawrev-4132	123	32	landowner	landowner	NOUN
inlawrev-4132	123	33	's	's	PART
inlawrev-4132	123	34	original	original	ADJ
inlawrev-4132	123	35	parcel	parcel	NOUN
inlawrev-4132	123	36	,	,	PUNCT
inlawrev-4132	123	37	as	as	ADV
inlawrev-4132	123	38	well	well	ADV
inlawrev-4132	123	39	as	as	ADP
inlawrev-4132	123	40	providing	provide	VERB
inlawrev-4132	123	41	authority	authority	NOUN
inlawrev-4132	123	42	to	to	ADP
inlawrev-4132	123	43	the	the	DET
inlawrev-4132	123	44	county	county	NOUN
inlawrev-4132	123	45	legislative	legislative	ADJ
inlawrev-4132	123	46	body	body	NOUN
inlawrev-4132	123	47	to	to	PART
inlawrev-4132	123	48	establish	establish	VERB
inlawrev-4132	123	49	criteria	criterion	NOUN
inlawrev-4132	123	50	for	for	ADP
inlawrev-4132	123	51	the	the	DET
inlawrev-4132	123	52	identification	identification	NOUN
inlawrev-4132	123	53	of	of	ADP
inlawrev-4132	123	54	vacant	vacant	ADJ
inlawrev-4132	123	55	parcels	parcel	NOUN
inlawrev-4132	123	56	to	to	PART
inlawrev-4132	123	57	be	be	AUX
inlawrev-4132	123	58	offered	offer	VERB
inlawrev-4132	123	59	for	for	ADP
inlawrev-4132	123	60	tax	tax	NOUN
inlawrev-4132	123	61	sale	sale	NOUN
inlawrev-4132	123	62	under	under	ADP
inlawrev-4132	123	63	this	this	DET
inlawrev-4132	123	64	statute	statute	NOUN
inlawrev-4132	123	65	.	.	PUNCT
inlawrev-4132	123	66	'*^	'*^	PROPN
inlawrev-4132	123	67	the	the	DET
inlawrev-4132	123	68	ga	ga	PROPN
inlawrev-4132	123	69	amended	amend	VERB
inlawrev-4132	123	70	ic	ic	PROPN
inlawrev-4132	123	71	6	6	NUM
inlawrev-4132	123	72	-	-	SYM
inlawrev-4132	123	73	1.1	1.1	NUM
inlawrev-4132	123	74	-	-	PUNCT
inlawrev-4132	123	75	25	25	NUM
inlawrev-4132	123	76	-	-	SYM
inlawrev-4132	123	77	4	4	NUM
inlawrev-4132	123	78	to	to	PART
inlawrev-4132	123	79	clarify	clarify	VERB
inlawrev-4132	123	80	that	that	SCONJ
inlawrev-4132	123	81	a	a	DET
inlawrev-4132	123	82	tax	tax	NOUN
inlawrev-4132	123	83	deed	deed	NOUN
inlawrev-4132	123	84	for	for	ADP
inlawrev-4132	123	85	real	real	ADJ
inlawrev-4132	123	86	property	property	NOUN
inlawrev-4132	123	87	sold	sell	VERB
inlawrev-4132	123	88	in	in	ADP
inlawrev-4132	123	89	a	a	DET
inlawrev-4132	123	90	tax	tax	NOUN
inlawrev-4132	123	91	sale	sale	NOUN
inlawrev-4132	123	92	does	do	AUX
inlawrev-4132	123	93	not	not	PART
inlawrev-4132	123	94	extinguish	extinguish	VERB
inlawrev-4132	123	95	an	an	DET
inlawrev-4132	123	96	"	"	PUNCT
inlawrev-4132	123	97	easement	easement	NOUN
inlawrev-4132	123	98	recorded	record	VERB
inlawrev-4132	123	99	before	before	ADP
inlawrev-4132	123	100	the	the	DET
inlawrev-4132	123	101	date	date	NOUN
inlawrev-4132	123	102	ofthe	ofthe	ADJ
inlawrev-4132	123	103	tax	tax	NOUN
inlawrev-4132	123	104	sale	sale	NOUN
inlawrev-4132	123	105	.	.	PUNCT
inlawrev-4132	123	106	.	.	PUNCT
inlawrev-4132	123	107	.	.	PUNCT
inlawrev-4132	124	1	regardless	regardless	ADV
inlawrev-4132	124	2	ofwhether	ofwhether	ADP
inlawrev-4132	124	3	the	the	DET
inlawrev-4132	124	4	easement	easement	NOUN
inlawrev-4132	124	5	was	be	AUX
inlawrev-4132	124	6	taxed	tax	VERB
inlawrev-4132	124	7	.	.	PUNCT
inlawrev-4132	124	8	.	.	PUNCT
inlawrev-4132	124	9	.	.	PUNCT
inlawrev-4132	125	1	separately	separately	ADV
inlawrev-4132	125	2	from	from	ADP
inlawrev-4132	125	3	the	the	DET
inlawrev-4132	125	4	real	real	ADJ
inlawrev-4132	125	5	property	property	NOUN
inlawrev-4132	125	6	.	.	PUNCT
inlawrev-4132	125	7	'"^^	'"^^	NOUN
inlawrev-4132	126	1	furthermore	furthermore	ADV
inlawrev-4132	126	2	,	,	PUNCT
inlawrev-4132	126	3	the	the	DET
inlawrev-4132	126	4	tax	tax	NOUN
inlawrev-4132	126	5	deed	deed	NOUN
inlawrev-4132	126	6	"	"	PUNCT
inlawrev-4132	126	7	conveys	convey	VERB
inlawrev-4132	126	8	title	title	NOUN
inlawrev-4132	126	9	subject	subject	ADJ
inlawrev-4132	126	10	to	to	ADP
inlawrev-4132	126	11	all	all	DET
inlawrev-4132	126	12	easements	easement	NOUN
inlawrev-4132	126	13	recorded	record	VERB
inlawrev-4132	126	14	before	before	ADP
inlawrev-4132	126	15	the	the	DET
inlawrev-4132	126	16	date	date	NOUN
inlawrev-4132	126	17	of	of	ADP
inlawrev-4132	126	18	the	the	DET
inlawrev-4132	126	19	tax	tax	NOUN
inlawrev-4132	126	20	sale	sale	NOUN
inlawrev-4132	126	21	.	.	PUNCT
inlawrev-4132	126	22	'	'	PUNCT
inlawrev-4132	127	1	"	"	PUNCT
inlawrev-4132	127	2	*	*	PUNCT
inlawrev-4132	127	3	"	"	PUNCT
inlawrev-4132	127	4	*	*	PUNCT
inlawrev-4132	127	5	the	the	DET
inlawrev-4132	127	6	ga	ga	PROPN
inlawrev-4132	127	7	amended	amend	VERB
inlawrev-4132	127	8	ic	ic	PROPN
inlawrev-4132	127	9	61	61	NUM
inlawrev-4132	127	10	.	.	NOUN
inlawrev-4132	127	11	1	1	NUM
inlawrev-4132	127	12	-241	-241	PRON
inlawrev-4132	127	13	to	to	PART
inlawrev-4132	127	14	move	move	VERB
inlawrev-4132	127	15	the	the	DET
inlawrev-4132	127	16	date	date	NOUN
inlawrev-4132	127	17	by	by	ADP
inlawrev-4132	127	18	which	which	PRON
inlawrev-4132	127	19	a	a	DET
inlawrev-4132	127	20	county	county	NOUN
inlawrev-4132	127	21	treasurer	treasurer	NOUN
inlawrev-4132	127	22	must	must	AUX
inlawrev-4132	127	23	certify	certify	VERB
inlawrev-4132	127	24	a	a	DET
inlawrev-4132	127	25	list	list	NOUN
inlawrev-4132	127	26	of	of	ADP
inlawrev-4132	127	27	delinquent	delinquent	ADJ
inlawrev-4132	127	28	properties	property	NOUN
inlawrev-4132	127	29	to	to	ADP
inlawrev-4132	127	30	the	the	DET
inlawrev-4132	127	31	county	county	NOUN
inlawrev-4132	127	32	auditor	auditor	NOUN
inlawrev-4132	127	33	from	from	ADP
inlawrev-4132	127	34	july	july	PROPN
inlawrev-4132	127	35	1	1	NUM
inlawrev-4132	127	36	to	to	ADP
inlawrev-4132	127	37	january	january	PROPN
inlawrev-4132	127	38	1	1	NUM
inlawrev-4132	127	39	."^^	."^^	PUNCT
inlawrev-4132	128	1	the	the	DET
inlawrev-4132	128	2	ga	ga	PROPN
inlawrev-4132	128	3	also	also	ADV
inlawrev-4132	128	4	amended	amend	VERB
inlawrev-4132	128	5	ic	ic	PROPN
inlawrev-4132	128	6	6	6	NUM
inlawrev-4132	128	7	-	-	SYM
inlawrev-4132	128	8	1.1	1.1	NUM
inlawrev-4132	128	9	-	-	PUNCT
inlawrev-4132	128	10	24	24	NUM
inlawrev-4132	128	11	-	-	SYM
inlawrev-4132	128	12	6.1	6.1	NUM
inlawrev-4132	128	13	to	to	PART
inlawrev-4132	128	14	require	require	VERB
inlawrev-4132	128	15	a	a	DET
inlawrev-4132	128	16	person	person	NOUN
inlawrev-4132	128	17	redeeming	redeem	VERB
inlawrev-4132	128	18	a	a	DET
inlawrev-4132	128	19	delinquent	delinquent	ADJ
inlawrev-4132	128	20	parcel	parcel	NOUN
inlawrev-4132	128	21	to	to	PART
inlawrev-4132	128	22	pay	pay	VERB
inlawrev-4132	128	23	all	all	DET
inlawrev-4132	128	24	costs	cost	NOUN
inlawrev-4132	128	25	of	of	ADP
inlawrev-4132	128	26	sale	sale	NOUN
inlawrev-4132	128	27	,	,	PUNCT
inlawrev-4132	128	28	advertising	advertising	NOUN
inlawrev-4132	128	29	costs	cost	NOUN
inlawrev-4132	128	30	,	,	PUNCT
inlawrev-4132	128	31	and	and	CCONJ
inlawrev-4132	128	32	other	other	ADJ
inlawrev-4132	128	33	expenses	expense	NOUN
inlawrev-4132	128	34	of	of	ADP
inlawrev-4132	128	35	the	the	DET
inlawrev-4132	128	36	county	county	NOUN
inlawrev-4132	128	37	directly	directly	ADV
inlawrev-4132	128	38	attributable	attributable	ADJ
inlawrev-4132	128	39	to	to	ADP
inlawrev-4132	128	40	the	the	DET
inlawrev-4132	128	41	tax	tax	NOUN
inlawrev-4132	128	42	sale	sale	NOUN
inlawrev-4132	128	43	.	.	PUNCT
inlawrev-4132	129	1	"^^	"^^	PUNCT
inlawrev-4132	129	2	in	in	ADP
inlawrev-4132	129	3	addition	addition	NOUN
inlawrev-4132	129	4	,	,	PUNCT
inlawrev-4132	129	5	the	the	DET
inlawrev-4132	129	6	ga	ga	PROPN
inlawrev-4132	129	7	amended	amend	VERB
inlawrev-4132	129	8	ic	ic	PROPN
inlawrev-4132	129	9	6	6	NUM
inlawrev-4132	129	10	-	-	SYM
inlawrev-4132	129	11	1.1	1.1	NUM
inlawrev-4132	129	12	-	-	PUNCT
inlawrev-4132	129	13	24	24	NUM
inlawrev-4132	129	14	-	-	PUNCT
inlawrev-4132	129	15	7	7	NUM
inlawrev-4132	129	16	to	to	PART
inlawrev-4132	129	17	allow	allow	VERB
inlawrev-4132	129	18	a	a	DET
inlawrev-4132	129	19	person	person	NOUN
inlawrev-4132	129	20	seeking	seek	VERB
inlawrev-4132	129	21	to	to	PART
inlawrev-4132	129	22	claim	claim	VERB
inlawrev-4132	129	23	a	a	DET
inlawrev-4132	129	24	tax	tax	NOUN
inlawrev-4132	129	25	sale	sale	NOUN
inlawrev-4132	129	26	surplus	surplus	NOUN
inlawrev-4132	129	27	to	to	PART
inlawrev-4132	129	28	do	do	VERB
inlawrev-4132	129	29	so	so	ADV
inlawrev-4132	129	30	only	only	ADV
inlawrev-4132	129	31	as	as	SCONJ
inlawrev-4132	129	32	"	"	PUNCT
inlawrev-4132	129	33	directed	direct	VERB
inlawrev-4132	129	34	by	by	ADP
inlawrev-4132	129	35	the	the	DET
inlawrev-4132	129	36	court	court	NOUN
inlawrev-4132	129	37	having	have	VERB
inlawrev-4132	129	38	jurisdiction	jurisdiction	NOUN
inlawrev-4132	129	39	over	over	ADP
inlawrev-4132	129	40	the	the	DET
inlawrev-4132	129	41	tax	tax	NOUN
inlawrev-4132	129	42	sale	sale	NOUN
inlawrev-4132	129	43	of	of	ADP
inlawrev-4132	129	44	the	the	DET
inlawrev-4132	129	45	parcel	parcel	NOUN
inlawrev-4132	129	46	for	for	ADP
inlawrev-4132	129	47	which	which	PRON
inlawrev-4132	129	48	the	the	DET
inlawrev-4132	129	49	surplus	surplus	ADJ
inlawrev-4132	129	50	claim	claim	NOUN
inlawrev-4132	129	51	is	be	AUX
inlawrev-4132	129	52	made	make	VERB
inlawrev-4132	129	53	.	.	PUNCT
inlawrev-4132	129	54	'"^^	'"^^	NOUN
inlawrev-4132	130	1	the	the	DET
inlawrev-4132	130	2	court	court	NOUN
inlawrev-4132	130	3	may	may	AUX
inlawrev-4132	130	4	grant	grant	VERB
inlawrev-4132	130	5	such	such	DET
inlawrev-4132	130	6	a	a	DET
inlawrev-4132	130	7	claim	claim	NOUN
inlawrev-4132	130	8	only	only	ADV
inlawrev-4132	130	9	on	on	ADP
inlawrev-4132	130	10	petition	petition	NOUN
inlawrev-4132	130	11	by	by	ADP
inlawrev-4132	130	12	the	the	DET
inlawrev-4132	130	13	claimant	claimant	NOUN
inlawrev-4132	130	14	and	and	CCONJ
inlawrev-4132	130	15	if	if	SCONJ
inlawrev-4132	130	16	such	such	ADJ
inlawrev-4132	130	17	petition	petition	NOUN
inlawrev-4132	130	18	is	be	AUX
inlawrev-4132	130	19	filed	file	VERB
inlawrev-4132	130	20	"	"	PUNCT
inlawrev-4132	130	21	within	within	ADP
inlawrev-4132	130	22	three	three	NUM
inlawrev-4132	130	23	.	.	PUNCT
inlawrev-4132	130	24	.	.	PUNCT
inlawrev-4132	131	1	.	.	PUNCT
inlawrev-4132	132	1	years	year	NOUN
inlawrev-4132	132	2	after	after	ADP
inlawrev-4132	132	3	the	the	DET
inlawrev-4132	132	4	date	date	NOUN
inlawrev-4132	132	5	of	of	ADP
inlawrev-4132	132	6	sale	sale	NOUN
inlawrev-4132	132	7	of	of	ADP
inlawrev-4132	132	8	the	the	DET
inlawrev-4132	132	9	parcel	parcel	NOUN
inlawrev-4132	132	10	in	in	ADP
inlawrev-4132	132	11	the	the	DET
inlawrev-4132	132	12	tax	tax	NOUN
inlawrev-4132	132	13	sale	sale	NOUN
inlawrev-4132	132	14	.	.	PUNCT
inlawrev-4132	132	15	'"^^	'"^^	NOUN
inlawrev-4132	133	1	the	the	DET
inlawrev-4132	133	2	ga	ga	PROPN
inlawrev-4132	133	3	also	also	ADV
inlawrev-4132	133	4	enacted	enact	VERB
inlawrev-4132	133	5	new	new	ADJ
inlawrev-4132	133	6	legislation	legislation	NOUN
inlawrev-4132	133	7	related	relate	VERB
inlawrev-4132	133	8	to	to	ADP
inlawrev-4132	133	9	agreements	agreement	NOUN
inlawrev-4132	133	10	between	between	ADP
inlawrev-4132	133	11	property	property	NOUN
inlawrev-4132	133	12	owners	owner	NOUN
inlawrev-4132	133	13	and	and	CCONJ
inlawrev-4132	133	14	third	third	ADJ
inlawrev-4132	133	15	parties	party	NOUN
inlawrev-4132	133	16	that	that	PRON
inlawrev-4132	133	17	has	have	VERB
inlawrev-4132	133	18	the	the	DET
inlawrev-4132	133	19	primary	primary	ADJ
inlawrev-4132	133	20	purpose	purpose	NOUN
inlawrev-4132	133	21	of	of	ADP
inlawrev-4132	133	22	compensating	compensate	VERB
inlawrev-4132	133	23	the	the	DET
inlawrev-4132	133	24	third	third	ADJ
inlawrev-4132	133	25	party	party	NOUN
inlawrev-4132	133	26	for	for	ADP
inlawrev-4132	133	27	locating	locating	NOUN
inlawrev-4132	133	28	,	,	PUNCT
inlawrev-4132	133	29	delivering	delivering	NOUN
inlawrev-4132	133	30	,	,	PUNCT
inlawrev-4132	133	31	recovering	recover	VERB
inlawrev-4132	133	32	,	,	PUNCT
inlawrev-4132	133	33	or	or	CCONJ
inlawrev-4132	133	34	assisting	assist	VERB
inlawrev-4132	133	35	in	in	ADP
inlawrev-4132	133	36	"	"	PUNCT
inlawrev-4132	133	37	the	the	DET
inlawrev-4132	133	38	recovery	recovery	NOUN
inlawrev-4132	133	39	of	of	ADP
inlawrev-4132	133	40	money	money	NOUN
inlawrev-4132	133	41	deposited	deposit	VERB
inlawrev-4132	133	42	in	in	ADP
inlawrev-4132	133	43	the	the	DET
inlawrev-4132	133	44	tax	tax	NOUN
inlawrev-4132	133	45	sale	sale	NOUN
inlawrev-4132	133	46	surplus	surplus	NOUN
inlawrev-4132	133	47	ftind	ftind	NOUN
inlawrev-4132	133	48	.	.	PUNCT
inlawrev-4132	134	1	'"*^	'"*^	NOUN
inlawrev-4132	134	2	in	in	ADP
inlawrev-4132	134	3	such	such	DET
inlawrev-4132	134	4	an	an	DET
inlawrev-4132	134	5	instance	instance	NOUN
inlawrev-4132	134	6	,	,	PUNCT
inlawrev-4132	134	7	the	the	DET
inlawrev-4132	134	8	agreement	agreement	NOUN
inlawrev-4132	134	9	is	be	AUX
inlawrev-4132	134	10	valid	valid	ADJ
inlawrev-4132	134	11	only	only	ADV
inlawrev-4132	134	12	if	if	SCONJ
inlawrev-4132	134	13	compensation	compensation	NOUN
inlawrev-4132	134	14	is	be	AUX
inlawrev-4132	134	15	limited	limit	VERB
inlawrev-4132	134	16	to	to	ADP
inlawrev-4132	134	17	"	"	PUNCT
inlawrev-4132	134	18	not	not	PART
inlawrev-4132	134	19	more	more	ADJ
inlawrev-4132	134	20	than	than	ADP
inlawrev-4132	134	21	ten	ten	NUM
inlawrev-4132	134	22	percent	percent	NOUN
inlawrev-4132	134	23	...	...	PUNCT
inlawrev-4132	134	24	of	of	ADP
inlawrev-4132	134	25	the	the	DET
inlawrev-4132	134	26	amount	amount	NOUN
inlawrev-4132	134	27	collected	collect	VERB
inlawrev-4132	134	28	from	from	ADP
inlawrev-4132	134	29	the	the	DET
inlawrev-4132	134	30	tax	tax	NOUN
inlawrev-4132	134	31	sale	sale	NOUN
inlawrev-4132	134	32	surplus	surplus	NOUN
inlawrev-4132	134	33	ftind	ftind	NOUN
inlawrev-4132	134	34	...	...	PUNCT
inlawrev-4132	134	35	;	;	PUNCT
inlawrev-4132	134	36	...	...	PUNCT
inlawrev-4132	134	37	is	be	AUX
inlawrev-4132	134	38	in	in	ADP
inlawrev-4132	134	39	writing	writing	NOUN
inlawrev-4132	134	40	;	;	PUNCT
inlawrev-4132	134	41	...	...	PUNCT
inlawrev-4132	134	42	is	be	AUX
inlawrev-4132	134	43	signed	sign	VERB
inlawrev-4132	134	44	by	by	ADP
inlawrev-4132	134	45	the	the	DET
inlawrev-4132	134	46	property	property	NOUN
inlawrev-4132	134	47	owner	owner	NOUN
inlawrev-4132	134	48	;	;	PUNCT
inlawrev-4132	134	49	and	and	CCONJ
inlawrev-4132	134	50	.	.	PUNCT
inlawrev-4132	134	51	.	.	PUNCT
inlawrev-4132	134	52	.	.	PUNCT
inlawrev-4132	135	1	clearly	clearly	ADV
inlawrev-4132	135	2	sets	set	VERB
inlawrev-4132	135	3	forth	forth	ADP
inlawrev-4132	135	4	"	"	PUNCT
inlawrev-4132	135	5	the	the	DET
inlawrev-4132	135	6	amount	amount	NOUN
inlawrev-4132	135	7	available	available	ADJ
inlawrev-4132	135	8	to	to	ADP
inlawrev-4132	135	9	the	the	DET
inlawrev-4132	135	10	property	property	NOUN
inlawrev-4132	135	11	owner.^^	owner.^^	PUNCT
inlawrev-4132	135	12	this	this	DET
inlawrev-4132	135	13	new	new	ADJ
inlawrev-4132	135	14	statute	statute	NOUN
inlawrev-4132	135	15	only	only	ADV
inlawrev-4132	135	16	applies	apply	VERB
inlawrev-4132	135	17	to	to	ADP
inlawrev-4132	135	18	agreements	agreement	NOUN
inlawrev-4132	135	19	entered	enter	VERB
inlawrev-4132	135	20	into	into	ADP
inlawrev-4132	135	21	on	on	ADP
inlawrev-4132	135	22	or	or	CCONJ
inlawrev-4132	135	23	after	after	ADP
inlawrev-4132	135	24	may	may	PROPN
inlawrev-4132	135	25	1,2010.^	1,2010.^	NUM
inlawrev-4132	135	26	*	*	PUNCT
inlawrev-4132	136	1	the	the	DET
inlawrev-4132	136	2	ga	ga	PROPN
inlawrev-4132	136	3	amended	amend	VERB
inlawrev-4132	136	4	ic	ic	PROPN
inlawrev-4132	136	5	6	6	NUM
inlawrev-4132	136	6	-	-	SYM
inlawrev-4132	136	7	1.1	1.1	NUM
inlawrev-4132	136	8	-	-	PUNCT
inlawrev-4132	136	9	24	24	NUM
inlawrev-4132	136	10	-	-	PUNCT
inlawrev-4132	136	11	9	9	NUM
inlawrev-4132	136	12	to	to	PART
inlawrev-4132	136	13	allow	allow	VERB
inlawrev-4132	136	14	a	a	DET
inlawrev-4132	136	15	county	county	NOUN
inlawrev-4132	136	16	executive	executive	NOUN
inlawrev-4132	136	17	to	to	PART
inlawrev-4132	136	18	"	"	PUNCT
inlawrev-4132	136	19	assign	assign	VERB
inlawrev-4132	136	20	a	a	DET
inlawrev-4132	136	21	certificate	certificate	NOUN
inlawrev-4132	136	22	of	of	ADP
inlawrev-4132	136	23	sale	sale	NOUN
inlawrev-4132	136	24	held	hold	VERB
inlawrev-4132	136	25	in	in	ADP
inlawrev-4132	136	26	the	the	DET
inlawrev-4132	136	27	name	name	NOUN
inlawrev-4132	136	28	of	of	ADP
inlawrev-4132	136	29	the	the	DET
inlawrev-4132	136	30	county	county	NOUN
inlawrev-4132	136	31	executive	executive	NOUN
inlawrev-4132	136	32	to	to	ADP
inlawrev-4132	136	33	any	any	DET
inlawrev-4132	136	34	political	political	ADJ
inlawrev-4132	136	35	subdivision	subdivision	NOUN
inlawrev-4132	136	36	during	during	ADP
inlawrev-4132	136	37	the	the	DET
inlawrev-4132	136	38	life	life	NOUN
inlawrev-4132	136	39	of	of	ADP
inlawrev-4132	136	40	the	the	DET
inlawrev-4132	136	41	certificate	certificate	NOUN
inlawrev-4132	136	42	.	.	PUNCT
inlawrev-4132	137	1	"^^	"^^	VERB
inlawrev-4132	137	2	the	the	DET
inlawrev-4132	137	3	period	period	NOUN
inlawrev-4132	137	4	of	of	ADP
inlawrev-4132	137	5	redemption	redemption	NOUN
inlawrev-4132	137	6	41	41	NUM
inlawrev-4132	137	7	.	.	PUNCT
inlawrev-4132	138	1	seeidaxwss	seeidaxwss	ADV
inlawrev-4132	138	2	.	.	PUNCT
inlawrev-4132	139	1	42	42	NUM
inlawrev-4132	139	2	.	.	PUNCT
inlawrev-4132	140	1	i	i	PRON
inlawrev-4132	140	2	d	d	PROPN
inlawrev-4132	140	3	43	43	NUM
inlawrev-4132	140	4	.	.	PUNCT
inlawrev-4132	141	1	i	i	PRON
inlawrev-4132	141	2	d	d	PROPN
inlawrev-4132	141	3	at	at	ADP
inlawrev-4132	141	4	1162	1162	NUM
inlawrev-4132	141	5	.	.	PUNCT
inlawrev-4132	142	1	44	44	NUM
inlawrev-4132	142	2	.	.	PUNCT
inlawrev-4132	143	1	i	i	PRON
inlawrev-4132	143	2	d	d	PROPN
inlawrev-4132	143	3	45	45	NUM
inlawrev-4132	143	4	.	.	PUNCT
inlawrev-4132	144	1	i	i	PRON
inlawrev-4132	144	2	d	d	PROPN
inlawrev-4132	144	3	at	at	ADP
inlawrev-4132	144	4	1419	1419	NUM
inlawrev-4132	144	5	.	.	PUNCT
inlawrev-4132	145	1	46	46	NUM
inlawrev-4132	145	2	.	.	PUNCT
inlawrev-4132	146	1	i	i	PRON
inlawrev-4132	146	2	d	d	PROPN
inlawrev-4132	146	3	at	at	ADP
inlawrev-4132	146	4	809	809	NUM
inlawrev-4132	146	5	.	.	PUNCT
inlawrev-4132	147	1	47	47	NUM
inlawrev-4132	147	2	.	.	PUNCT
inlawrev-4132	148	1	/j	/j	INTJ
inlawrev-4132	148	2	.	.	PUNCT
inlawrev-4132	149	1	at	at	ADP
inlawrev-4132	149	2	810	810	NUM
inlawrev-4132	149	3	.	.	PUNCT
inlawrev-4132	150	1	48	48	NUM
inlawrev-4132	150	2	.	.	PUNCT
inlawrev-4132	151	1	i	i	PRON
inlawrev-4132	151	2	d	d	PROPN
inlawrev-4132	151	3	49	49	NUM
inlawrev-4132	151	4	.	.	PUNCT
inlawrev-4132	152	1	i	i	PRON
inlawrev-4132	152	2	d	d	PROPN
inlawrev-4132	152	3	50	50	NUM
inlawrev-4132	152	4	.	.	PUNCT
inlawrev-4132	153	1	mat	mat	NOUN
inlawrev-4132	153	2	811	811	NUM
inlawrev-4132	153	3	.	.	PUNCT
inlawrev-4132	154	1	51	51	NUM
inlawrev-4132	154	2	.	.	PUNCT
inlawrev-4132	155	1	i	i	PRON
inlawrev-4132	155	2	d	d	PROPN
inlawrev-4132	155	3	52	52	NUM
inlawrev-4132	155	4	.	.	PUNCT
inlawrev-4132	156	1	mat	mat	NOUN
inlawrev-4132	156	2	812	812	NUM
inlawrev-4132	156	3	-	-	SYM
inlawrev-4132	156	4	13	13	NUM
inlawrev-4132	156	5	.	.	PUNCT
inlawrev-4132	157	1	2011	2011	NUM
inlawrev-4132	157	2	]	]	PUNCT
inlawrev-4132	157	3	taxation	taxation	NOUN
inlawrev-4132	157	4	1473	1473	NUM
inlawrev-4132	157	5	following	follow	VERB
inlawrev-4132	157	6	such	such	DET
inlawrev-4132	157	7	an	an	DET
inlawrev-4132	157	8	assignment	assignment	NOUN
inlawrev-4132	157	9	is	be	AUX
inlawrev-4132	157	10	120	120	NUM
inlawrev-4132	157	11	days.^^	days.^^	NOUN
inlawrev-4132	157	12	in	in	ADP
inlawrev-4132	157	13	addition	addition	NOUN
inlawrev-4132	157	14	,	,	PUNCT
inlawrev-4132	157	15	the	the	DET
inlawrev-4132	157	16	ga	ga	PROPN
inlawrev-4132	157	17	amended	amend	VERB
inlawrev-4132	157	18	ic	ic	PROPN
inlawrev-4132	157	19	61.1	61.1	NUM
inlawrev-4132	157	20	-	-	SYM
inlawrev-4132	157	21	25	25	NUM
inlawrev-4132	157	22	-	-	PUNCT
inlawrev-4132	157	23	4	4	NUM
inlawrev-4132	157	24	to	to	PART
inlawrev-4132	157	25	correspond	correspond	VERB
inlawrev-4132	157	26	to	to	ADP
inlawrev-4132	157	27	ic	ic	PROPN
inlawrev-4132	157	28	6	6	NUM
inlawrev-4132	157	29	-	-	SYM
inlawrev-4132	157	30	1.1	1.1	NUM
inlawrev-4132	157	31	-	-	PUNCT
inlawrev-4132	157	32	24	24	NUM
inlawrev-4132	157	33	-	-	PUNCT
inlawrev-4132	157	34	9.'^	9.'^	NOUN
inlawrev-4132	157	35	finally	finally	ADV
inlawrev-4132	157	36	,	,	PUNCT
inlawrev-4132	157	37	the	the	DET
inlawrev-4132	157	38	ga	ga	PROPN
inlawrev-4132	157	39	amended	amend	VERB
inlawrev-4132	157	40	ic	ic	PROPN
inlawrev-4132	157	41	6	6	NUM
inlawrev-4132	157	42	-	-	SYM
inlawrev-4132	157	43	1.1	1.1	NUM
inlawrev-4132	157	44	-	-	PUNCT
inlawrev-4132	157	45	25	25	NUM
inlawrev-4132	157	46	-	-	SYM
inlawrev-4132	157	47	1	1	NUM
inlawrev-4132	157	48	1	1	NUM
inlawrev-4132	157	49	with	with	ADP
inlawrev-4132	157	50	regard	regard	NOUN
inlawrev-4132	157	51	to	to	ADP
inlawrev-4132	157	52	sales	sale	NOUN
inlawrev-4132	157	53	declared	declare	VERB
inlawrev-4132	157	54	invalid	invalid	ADJ
inlawrev-4132	157	55	after	after	SCONJ
inlawrev-4132	157	56	a	a	DET
inlawrev-4132	157	57	claim	claim	NOUN
inlawrev-4132	157	58	is	be	AUX
inlawrev-4132	157	59	submitted	submit	VERB
inlawrev-4132	157	60	...	...	PUNCT
inlawrev-4132	157	61	for	for	ADP
inlawrev-4132	157	62	money	money	NOUN
inlawrev-4132	157	63	deposited	deposit	VERB
inlawrev-4132	157	64	in	in	ADP
inlawrev-4132	157	65	the	the	DET
inlawrev-4132	157	66	tax	tax	NOUN
inlawrev-4132	157	67	sale	sale	NOUN
inlawrev-4132	157	68	surplus	surplus	NOUN
inlawrev-4132	157	69	fiind	fiind	NOUN
inlawrev-4132	157	70	and	and	CCONJ
inlawrev-4132	157	71	the	the	DET
inlawrev-4132	157	72	claim	claim	NOUN
inlawrev-4132	157	73	is	be	AUX
inlawrev-4132	157	74	paid	pay	VERB
inlawrev-4132	157	75	,	,	PUNCT
inlawrev-4132	157	76	the	the	DET
inlawrev-4132	157	77	county	county	NOUN
inlawrev-4132	157	78	auditor	auditor	NOUN
inlawrev-4132	157	79	shall	shall	AUX
inlawrev-4132	157	80	.	.	PUNCT
inlawrev-4132	157	81	.	.	PUNCT
inlawrev-4132	157	82	.	.	PUNCT
inlawrev-4132	158	1	reftind	reftind	VERB
inlawrev-4132	158	2	the	the	DET
inlawrev-4132	158	3	purchase	purchase	NOUN
inlawrev-4132	158	4	money	money	NOUN
inlawrev-4132	158	5	plus	plus	CCONJ
inlawrev-4132	158	6	six	six	NUM
inlawrev-4132	158	7	percent	percent	NOUN
inlawrev-4132	158	8	(	(	PUNCT
inlawrev-4132	158	9	6	6	NUM
inlawrev-4132	158	10	%	%	NOUN
inlawrev-4132	158	11	)	)	PUNCT
inlawrev-4132	158	12	interest	interest	NOUN
inlawrev-4132	158	13	per	per	ADP
inlawrev-4132	158	14	annum	annum	NOUN
inlawrev-4132	158	15	.	.	PUNCT
inlawrev-4132	158	16	.	.	PUNCT
inlawrev-4132	159	1	.	.	PUNCT
inlawrev-4132	160	1	to	to	ADP
inlawrev-4132	160	2	the	the	DET
inlawrev-4132	160	3	purchaser	purchaser	NOUN
inlawrev-4132	160	4	.	.	PUNCT
inlawrev-4132	160	5	.	.	PUNCT
inlawrev-4132	160	6	.	.	PUNCT
inlawrev-4132	161	1	and	and	CCONJ
inlawrev-4132	161	2	certify	certify	VERB
inlawrev-4132	161	3	the	the	DET
inlawrev-4132	161	4	amount	amount	NOUN
inlawrev-4132	161	5	paid	pay	VERB
inlawrev-4132	161	6	to	to	ADP
inlawrev-4132	161	7	the	the	DET
inlawrev-4132	161	8	property	property	NOUN
inlawrev-4132	161	9	owner	owner	NOUN
inlawrev-4132	161	10	from	from	ADP
inlawrev-4132	161	11	the	the	DET
inlawrev-4132	161	12	tax	tax	NOUN
inlawrev-4132	161	13	sale	sale	NOUN
inlawrev-4132	161	14	surplus	surplus	NOUN
inlawrev-4132	161	15	ftind	ftind	NOUN
inlawrev-4132	161	16	as	as	ADP
inlawrev-4132	161	17	a	a	DET
inlawrev-4132	161	18	lien	lien	NOUN
inlawrev-4132	161	19	against	against	ADP
inlawrev-4132	161	20	the	the	DET
inlawrev-4132	161	21	property	property	NOUN
inlawrev-4132	161	22	and	and	CCONJ
inlawrev-4132	161	23	as	as	ADP
inlawrev-4132	161	24	a	a	DET
inlawrev-4132	161	25	civil	civil	ADJ
inlawrev-4132	161	26	judgment	judgment	NOUN
inlawrev-4132	161	27	against	against	ADP
inlawrev-4132	161	28	the	the	DET
inlawrev-4132	161	29	property	property	NOUN
inlawrev-4132	161	30	owner	owner	NOUN
inlawrev-4132	161	31	.	.	PUNCT
inlawrev-4132	161	32	''	''	PUNCT
inlawrev-4132	162	1	b.	b.	PROPN
inlawrev-4132	162	2	riverboat	riverboat	PROPN
inlawrev-4132	162	3	and	and	CCONJ
inlawrev-4132	162	4	racino	racino	PROPN
inlawrev-4132	162	5	taxes	taxis	NOUN
inlawrev-4132	162	6	the	the	DET
inlawrev-4132	162	7	ga	ga	PROPN
inlawrev-4132	162	8	amended	amend	VERB
inlawrev-4132	162	9	ic	ic	PROPN
inlawrev-4132	162	10	4	4	NUM
inlawrev-4132	162	11	-	-	SYM
inlawrev-4132	162	12	33	33	NUM
inlawrev-4132	162	13	-	-	PUNCT
inlawrev-4132	162	14	12	12	NUM
inlawrev-4132	162	15	-	-	PUNCT
inlawrev-4132	162	16	1	1	NUM
inlawrev-4132	162	17	to	to	PART
inlawrev-4132	162	18	decrease	decrease	VERB
inlawrev-4132	162	19	the	the	DET
inlawrev-4132	162	20	riverboat	riverboat	NOUN
inlawrev-4132	162	21	admissions	admission	NOUN
inlawrev-4132	162	22	tax	tax	NOUN
inlawrev-4132	162	23	for	for	ADP
inlawrev-4132	162	24	the	the	DET
inlawrev-4132	162	25	riverboat	riverboat	NOUN
inlawrev-4132	162	26	at	at	ADP
inlawrev-4132	162	27	french	french	ADJ
inlawrev-4132	162	28	lick	lick	NOUN
inlawrev-4132	162	29	fi"om	fi"om	PROPN
inlawrev-4132	162	30	$	$	SYM
inlawrev-4132	162	31	4	4	NUM
inlawrev-4132	162	32	to	to	PART
inlawrev-4132	162	33	$	$	SYM
inlawrev-4132	162	34	3	3	NUM
inlawrev-4132	162	35	,	,	PUNCT
inlawrev-4132	162	36	and	and	CCONJ
inlawrev-4132	162	37	it	it	PRON
inlawrev-4132	162	38	also	also	ADV
inlawrev-4132	162	39	changed	change	VERB
inlawrev-4132	162	40	the	the	DET
inlawrev-4132	162	41	distribution	distribution	NOUN
inlawrev-4132	162	42	of	of	ADP
inlawrev-4132	162	43	the	the	DET
inlawrev-4132	162	44	tax	tax	NOUN
inlawrev-4132	162	45	revenue	revenue	NOUN
inlawrev-4132	162	46	.	.	PUNCT
inlawrev-4132	163	1	'^	'^	PROPN
inlawrev-4132	163	2	c.	c.	NOUN
inlawrev-4132	163	3	sales	sale	NOUN
inlawrev-4132	163	4	and	and	CCONJ
inlawrev-4132	163	5	use	use	VERB
inlawrev-4132	163	6	tax	tax	NOUN
inlawrev-4132	163	7	the	the	DET
inlawrev-4132	163	8	ga	ga	PROPN
inlawrev-4132	163	9	made	make	VERB
inlawrev-4132	163	10	a	a	DET
inlawrev-4132	163	11	number	number	NOUN
inlawrev-4132	163	12	of	of	ADP
inlawrev-4132	163	13	minor	minor	ADJ
inlawrev-4132	163	14	changes	change	NOUN
inlawrev-4132	163	15	to	to	ADP
inlawrev-4132	163	16	the	the	DET
inlawrev-4132	163	17	indiana	indiana	PROPN
inlawrev-4132	163	18	code	code	PROPN
inlawrev-4132	163	19	with	with	ADP
inlawrev-4132	163	20	regard	regard	NOUN
inlawrev-4132	163	21	to	to	ADP
inlawrev-4132	163	22	indiana	indiana	PROPN
inlawrev-4132	163	23	's	's	PART
inlawrev-4132	163	24	sales	sale	NOUN
inlawrev-4132	163	25	and	and	CCONJ
inlawrev-4132	163	26	use	use	VERB
inlawrev-4132	163	27	taxes	taxis	NOUN
inlawrev-4132	163	28	.	.	PUNCT
inlawrev-4132	164	1	the	the	DET
inlawrev-4132	164	2	majority	majority	NOUN
inlawrev-4132	164	3	of	of	ADP
inlawrev-4132	164	4	changes	change	NOUN
inlawrev-4132	164	5	were	be	AUX
inlawrev-4132	164	6	administrative	administrative	ADJ
inlawrev-4132	164	7	in	in	ADP
inlawrev-4132	164	8	nature	nature	NOUN
inlawrev-4132	164	9	.	.	PUNCT
inlawrev-4132	165	1	the	the	DET
inlawrev-4132	165	2	ga	ga	PROPN
inlawrev-4132	165	3	amended	amend	VERB
inlawrev-4132	165	4	ic	ic	PROPN
inlawrev-4132	165	5	6	6	NUM
inlawrev-4132	165	6	-	-	SYM
inlawrev-4132	165	7	2.5	2.5	NUM
inlawrev-4132	165	8	-	-	PUNCT
inlawrev-4132	165	9	1	1	NUM
inlawrev-4132	165	10	-	-	SYM
inlawrev-4132	165	11	5	5	NUM
inlawrev-4132	165	12	to	to	PART
inlawrev-4132	165	13	provide	provide	VERB
inlawrev-4132	165	14	that	that	DET
inlawrev-4132	165	15	telecommunications	telecommunication	NOUN
inlawrev-4132	165	16	nonrecurring	nonrecurre	VERB
inlawrev-4132	165	17	charges	charge	NOUN
inlawrev-4132	165	18	for	for	ADP
inlawrev-4132	165	19	services	service	NOUN
inlawrev-4132	165	20	are	be	AUX
inlawrev-4132	165	21	not	not	PART
inlawrev-4132	165	22	included	include	VERB
inlawrev-4132	165	23	in	in	ADP
inlawrev-4132	165	24	the	the	DET
inlawrev-4132	165	25	definition	definition	NOUN
inlawrev-4132	165	26	of	of	ADP
inlawrev-4132	165	27	gross	gross	ADJ
inlawrev-4132	165	28	retail	retail	ADJ
inlawrev-4132	165	29	income	income	NOUN
inlawrev-4132	165	30	.	.	PUNCT
inlawrev-4132	166	1	'^	'^	NOUN
inlawrev-4132	166	2	in	in	ADP
inlawrev-4132	166	3	addition	addition	NOUN
inlawrev-4132	166	4	,	,	PUNCT
inlawrev-4132	166	5	the	the	DET
inlawrev-4132	166	6	ga	ga	PROPN
inlawrev-4132	166	7	enacted	enact	VERB
inlawrev-4132	166	8	new	new	ADJ
inlawrev-4132	166	9	legislation	legislation	NOUN
inlawrev-4132	166	10	that	that	PRON
inlawrev-4132	166	11	defined	define	VERB
inlawrev-4132	166	12	the	the	DET
inlawrev-4132	166	13	term	term	NOUN
inlawrev-4132	166	14	"	"	PUNCT
inlawrev-4132	166	15	telecommunications	telecommunication	NOUN
inlawrev-4132	166	16	nonrecurring	nonrecurre	VERB
inlawrev-4132	166	17	charges	charge	NOUN
inlawrev-4132	166	18	"	"	PUNCT
inlawrev-4132	166	19	to	to	PART
inlawrev-4132	166	20	mean	mean	VERB
inlawrev-4132	166	21	"	"	PUNCT
inlawrev-4132	166	22	amount[s	amount[	NOUN
inlawrev-4132	166	23	]	]	PUNCT
inlawrev-4132	166	24	billed	bill	VERB
inlawrev-4132	166	25	for	for	ADP
inlawrev-4132	166	26	installation	installation	NOUN
inlawrev-4132	166	27	,	,	PUNCT
inlawrev-4132	166	28	connection	connection	NOUN
inlawrev-4132	166	29	,	,	PUNCT
inlawrev-4132	166	30	change	change	NOUN
inlawrev-4132	166	31	,	,	PUNCT
inlawrev-4132	166	32	or	or	CCONJ
inlawrev-4132	166	33	initiation	initiation	NOUN
inlawrev-4132	166	34	of	of	ADP
inlawrev-4132	166	35	a	a	DET
inlawrev-4132	166	36	telecommunications	telecommunications	NOUN
inlawrev-4132	166	37	service	service	NOUN
inlawrev-4132	166	38	.	.	PUNCT
inlawrev-4132	167	1	"'^	"'^	NUM
inlawrev-4132	167	2	the	the	DET
inlawrev-4132	167	3	ga	ga	PROPN
inlawrev-4132	167	4	enacted	enact	VERB
inlawrev-4132	167	5	new	new	ADJ
inlawrev-4132	167	6	legislation	legislation	NOUN
inlawrev-4132	167	7	codified	codify	VERB
inlawrev-4132	167	8	under	under	ADP
inlawrev-4132	167	9	ic	ic	PROPN
inlawrev-4132	167	10	6	6	NUM
inlawrev-4132	167	11	-	-	SYM
inlawrev-4132	167	12	2.5	2.5	NUM
inlawrev-4132	167	13	-	-	PUNCT
inlawrev-4132	167	14	4	4	NUM
inlawrev-4132	167	15	-	-	NUM
inlawrev-4132	167	16	17	17	NUM
inlawrev-4132	167	17	,	,	PUNCT
inlawrev-4132	167	18	which	which	PRON
inlawrev-4132	167	19	provides	provide	VERB
inlawrev-4132	167	20	that	that	SCONJ
inlawrev-4132	167	21	"	"	PUNCT
inlawrev-4132	167	22	[	[	X
inlawrev-4132	167	23	a	a	X
inlawrev-4132	167	24	]	]	X
inlawrev-4132	167	25	person	person	NOUN
inlawrev-4132	167	26	is	be	AUX
inlawrev-4132	167	27	a	a	DET
inlawrev-4132	167	28	retail	retail	ADJ
inlawrev-4132	167	29	merchant	merchant	NOUN
inlawrev-4132	167	30	making	make	VERB
inlawrev-4132	167	31	a	a	DET
inlawrev-4132	167	32	retail	retail	ADJ
inlawrev-4132	167	33	transaction	transaction	NOUN
inlawrev-4132	167	34	when	when	SCONJ
inlawrev-4132	167	35	the	the	DET
inlawrev-4132	167	36	person	person	NOUN
inlawrev-4132	167	37	enters	enter	VERB
inlawrev-4132	167	38	into	into	ADP
inlawrev-4132	167	39	a	a	DET
inlawrev-4132	167	40	computer	computer	NOUN
inlawrev-4132	167	41	software	software	NOUN
inlawrev-4132	167	42	maintenance	maintenance	NOUN
inlawrev-4132	167	43	contract	contract	NOUN
inlawrev-4132	167	44	to	to	PART
inlawrev-4132	167	45	provide	provide	VERB
inlawrev-4132	167	46	ftature	ftature	ADJ
inlawrev-4132	167	47	updates	update	NOUN
inlawrev-4132	167	48	or	or	CCONJ
inlawrev-4132	167	49	upgrades	upgrade	NOUN
inlawrev-4132	167	50	to	to	ADP
inlawrev-4132	167	51	computer	computer	NOUN
inlawrev-4132	167	52	software	software	NOUN
inlawrev-4132	167	53	.	.	PUNCT
inlawrev-4132	168	1	"'^	"'^	NUM
inlawrev-4132	169	1	in	in	ADP
inlawrev-4132	169	2	addition	addition	NOUN
inlawrev-4132	169	3	,	,	PUNCT
inlawrev-4132	169	4	ic	ic	PROPN
inlawrev-4132	169	5	6	6	NUM
inlawrev-4132	169	6	-	-	SYM
inlawrev-4132	169	7	2.5	2.5	NUM
inlawrev-4132	169	8	-	-	PUNCT
inlawrev-4132	169	9	1	1	NUM
inlawrev-4132	169	10	-	-	SYM
inlawrev-4132	169	11	14.5	14.5	NUM
inlawrev-4132	169	12	reflects	reflect	VERB
inlawrev-4132	169	13	new	new	ADJ
inlawrev-4132	169	14	legislation	legislation	NOUN
inlawrev-4132	169	15	that	that	PRON
inlawrev-4132	169	16	defines	define	VERB
inlawrev-4132	169	17	a	a	DET
inlawrev-4132	169	18	computer	computer	NOUN
inlawrev-4132	169	19	software	software	NOUN
inlawrev-4132	169	20	maintenance	maintenance	NOUN
inlawrev-4132	169	21	contract	contract	NOUN
inlawrev-4132	169	22	as	as	ADP
inlawrev-4132	169	23	a	a	DET
inlawrev-4132	169	24	contractual	contractual	ADJ
inlawrev-4132	169	25	obligation	obligation	NOUN
inlawrev-4132	169	26	"	"	PUNCT
inlawrev-4132	169	27	to	to	PART
inlawrev-4132	169	28	provide	provide	VERB
inlawrev-4132	169	29	a	a	DET
inlawrev-4132	169	30	customer	customer	NOUN
inlawrev-4132	169	31	with	with	ADP
inlawrev-4132	169	32	future	future	ADJ
inlawrev-4132	169	33	updates	update	NOUN
inlawrev-4132	169	34	or	or	CCONJ
inlawrev-4132	169	35	upgrades	upgrade	NOUN
inlawrev-4132	169	36	of	of	ADP
inlawrev-4132	169	37	computer	computer	NOUN
inlawrev-4132	169	38	software	software	NOUN
inlawrev-4132	169	39	.	.	PUNCT
inlawrev-4132	170	1	"	"	PUNCT
inlawrev-4132	170	2	^^	^^	CCONJ
inlawrev-4132	170	3	the	the	DET
inlawrev-4132	170	4	ga	ga	PROPN
inlawrev-4132	170	5	amended	amend	VERB
inlawrev-4132	170	6	ic	ic	PROPN
inlawrev-4132	170	7	6	6	NUM
inlawrev-4132	170	8	-	-	SYM
inlawrev-4132	170	9	2.5	2.5	NUM
inlawrev-4132	170	10	-	-	PUNCT
inlawrev-4132	170	11	4	4	NUM
inlawrev-4132	170	12	-	-	SYM
inlawrev-4132	170	13	16.4	16.4	NUM
inlawrev-4132	170	14	to	to	PART
inlawrev-4132	170	15	provide	provide	VERB
inlawrev-4132	170	16	that	that	SCONJ
inlawrev-4132	170	17	"	"	PUNCT
inlawrev-4132	170	18	[	[	X
inlawrev-4132	170	19	t]he	t]he	X
inlawrev-4132	170	20	sale	sale	NOUN
inlawrev-4132	170	21	of	of	ADP
inlawrev-4132	170	22	a	a	DET
inlawrev-4132	170	23	digital	digital	ADJ
inlawrev-4132	170	24	code	code	NOUN
inlawrev-4132	170	25	that	that	PRON
inlawrev-4132	170	26	may	may	AUX
inlawrev-4132	170	27	be	be	AUX
inlawrev-4132	170	28	used	use	VERB
inlawrev-4132	170	29	to	to	PART
inlawrev-4132	170	30	obtain	obtain	VERB
inlawrev-4132	170	31	a	a	DET
inlawrev-4132	170	32	product	product	NOUN
inlawrev-4132	170	33	transferred	transfer	VERB
inlawrev-4132	170	34	electronically	electronically	ADV
inlawrev-4132	170	35	shall	shall	AUX
inlawrev-4132	170	36	be	be	AUX
inlawrev-4132	170	37	taxed	tax	VERB
inlawrev-4132	170	38	in	in	ADP
inlawrev-4132	170	39	the	the	DET
inlawrev-4132	170	40	same	same	ADJ
inlawrev-4132	170	41	manner	manner	NOUN
inlawrev-4132	170	42	as	as	SCONJ
inlawrev-4132	170	43	the	the	DET
inlawrev-4132	170	44	product	product	NOUN
inlawrev-4132	170	45	transferred	transfer	VERB
inlawrev-4132	170	46	electronically	electronically	ADV
inlawrev-4132	170	47	.	.	PUNCT
inlawrev-4132	171	1	"^	"^	PUNCT
inlawrev-4132	171	2	'	'	PUNCT
inlawrev-4132	171	3	this	this	DET
inlawrev-4132	171	4	code	code	NOUN
inlawrev-4132	171	5	section	section	NOUN
inlawrev-4132	171	6	53	53	NUM
inlawrev-4132	171	7	.	.	PUNCT
inlawrev-4132	172	1	mat	mat	NOUN
inlawrev-4132	172	2	813	813	NUM
inlawrev-4132	172	3	.	.	PUNCT
inlawrev-4132	172	4	54	54	NUM
inlawrev-4132	172	5	.	.	PUNCT
inlawrev-4132	173	1	i	i	PRON
inlawrev-4132	173	2	d.	d.	PROPN
inlawrev-4132	173	3	55	55	NUM
inlawrev-4132	173	4	.	.	PUNCT
inlawrev-4132	174	1	mat	mat	NOUN
inlawrev-4132	174	2	815	815	NUM
inlawrev-4132	174	3	-	-	SYM
inlawrev-4132	174	4	16	16	NUM
inlawrev-4132	174	5	.	.	PUNCT
inlawrev-4132	175	1	56	56	NUM
inlawrev-4132	175	2	.	.	PUNCT
inlawrev-4132	175	3	mat	mat	NOUN
inlawrev-4132	175	4	1135	1135	NUM
inlawrev-4132	175	5	.	.	PUNCT
inlawrev-4132	176	1	57	57	NUM
inlawrev-4132	176	2	.	.	PUNCT
inlawrev-4132	177	1	i	i	PRON
inlawrev-4132	177	2	d.	d.	PROPN
inlawrev-4132	177	3	at	at	ADP
inlawrev-4132	177	4	1425	1425	NUM
inlawrev-4132	177	5	.	.	PUNCT
inlawrev-4132	178	1	58	58	NUM
inlawrev-4132	178	2	.	.	PUNCT
inlawrev-4132	179	1	i	i	PRON
inlawrev-4132	179	2	d	d	PROPN
inlawrev-4132	179	3	at	at	ADP
inlawrev-4132	179	4	1426	1426	NUM
inlawrev-4132	179	5	.	.	PUNCT
inlawrev-4132	180	1	59	59	NUM
inlawrev-4132	180	2	.	.	PUNCT
inlawrev-4132	181	1	i	i	PRON
inlawrev-4132	181	2	d	d	PROPN
inlawrev-4132	181	3	at	at	ADP
inlawrev-4132	181	4	1427	1427	NUM
inlawrev-4132	181	5	.	.	PUNCT
inlawrev-4132	182	1	60	60	NUM
inlawrev-4132	182	2	.	.	PUNCT
inlawrev-4132	183	1	i	i	PRON
inlawrev-4132	183	2	d	d	PROPN
inlawrev-4132	183	3	at	at	ADP
inlawrev-4132	183	4	1425	1425	NUM
inlawrev-4132	183	5	.	.	PUNCT
inlawrev-4132	184	1	61	61	NUM
inlawrev-4132	184	2	.	.	PUNCT
inlawrev-4132	184	3	mat	mat	NOUN
inlawrev-4132	184	4	1427	1427	NUM
inlawrev-4132	184	5	.	.	PUNCT
inlawrev-4132	185	1	1474	1474	NUM
inlawrev-4132	185	2	indiana	indiana	PROPN
inlawrev-4132	185	3	law	law	PROPN
inlawrev-4132	185	4	review	review	NOUN
inlawrev-4132	186	1	[	[	X
inlawrev-4132	186	2	vol	vol	NOUN
inlawrev-4132	186	3	.	.	PUNCT
inlawrev-4132	186	4	44	44	NUM
inlawrev-4132	186	5	:	:	SYM
inlawrev-4132	186	6	1467	1467	NUM
inlawrev-4132	186	7	also	also	ADV
inlawrev-4132	186	8	defines	define	VERB
inlawrev-4132	186	9	"	"	PUNCT
inlawrev-4132	186	10	digital	digital	ADJ
inlawrev-4132	186	11	code	code	NOUN
inlawrev-4132	186	12	"	"	PUNCT
inlawrev-4132	186	13	to	to	PART
inlawrev-4132	186	14	mean	mean	VERB
inlawrev-4132	186	15	a	a	DET
inlawrev-4132	186	16	method	method	NOUN
inlawrev-4132	186	17	that	that	PRON
inlawrev-4132	186	18	permits	permit	VERB
inlawrev-4132	186	19	a	a	DET
inlawrev-4132	186	20	purchaser	purchaser	NOUN
inlawrev-4132	186	21	to	to	PART
inlawrev-4132	186	22	obtain	obtain	VERB
inlawrev-4132	186	23	a	a	DET
inlawrev-4132	186	24	product	product	NOUN
inlawrev-4132	186	25	transferred	transfer	VERB
inlawrev-4132	186	26	electronically	electronically	ADV
inlawrev-4132	186	27	at	at	ADP
inlawrev-4132	186	28	a	a	DET
inlawrev-4132	186	29	later	later	ADJ
inlawrev-4132	186	30	date.^^	date.^^	NOUN
inlawrev-4132	186	31	in	in	ADP
inlawrev-4132	186	32	addition	addition	NOUN
inlawrev-4132	186	33	,	,	PUNCT
inlawrev-4132	186	34	the	the	DET
inlawrev-4132	186	35	ga	ga	PROPN
inlawrev-4132	186	36	enacted	enact	VERB
inlawrev-4132	186	37	new	new	ADJ
inlawrev-4132	186	38	legislation	legislation	NOUN
inlawrev-4132	186	39	that	that	PRON
inlawrev-4132	186	40	defines	define	VERB
inlawrev-4132	186	41	the	the	DET
inlawrev-4132	186	42	phrase	phrase	NOUN
inlawrev-4132	186	43	"	"	PUNCT
inlawrev-4132	186	44	transferred	transfer	VERB
inlawrev-4132	186	45	electronically	electronically	ADV
inlawrev-4132	186	46	"	"	PUNCT
inlawrev-4132	186	47	as	as	ADP
inlawrev-4132	186	48	something	something	PRON
inlawrev-4132	186	49	"	"	PUNCT
inlawrev-4132	186	50	obtained	obtain	VERB
inlawrev-4132	186	51	by	by	ADP
inlawrev-4132	186	52	a	a	DET
inlawrev-4132	186	53	purchaser	purchaser	NOUN
inlawrev-4132	186	54	by	by	ADP
inlawrev-4132	186	55	means	mean	NOUN
inlawrev-4132	186	56	other	other	ADJ
inlawrev-4132	186	57	than	than	ADP
inlawrev-4132	186	58	tangible	tangible	ADJ
inlawrev-4132	186	59	storage	storage	NOUN
inlawrev-4132	186	60	media	medium	NOUN
inlawrev-4132	186	61	.	.	PUNCT
inlawrev-4132	187	1	"	"	PUNCT
inlawrev-4132	187	2	^^	^^	CCONJ
inlawrev-4132	187	3	the	the	DET
inlawrev-4132	187	4	ga	ga	PROPN
inlawrev-4132	187	5	also	also	ADV
inlawrev-4132	187	6	amended	amend	VERB
inlawrev-4132	187	7	ic	ic	PROPN
inlawrev-4132	187	8	6	6	NUM
inlawrev-4132	187	9	-	-	SYM
inlawrev-4132	187	10	2.5	2.5	NUM
inlawrev-4132	187	11	-	-	PUNCT
inlawrev-4132	187	12	2	2	NUM
inlawrev-4132	187	13	-	-	SYM
inlawrev-4132	187	14	2	2	NUM
inlawrev-4132	187	15	to	to	PART
inlawrev-4132	187	16	eliminate	eliminate	VERB
inlawrev-4132	187	17	the	the	DET
inlawrev-4132	187	18	sales	sale	NOUN
inlawrev-4132	187	19	tax	tax	NOUN
inlawrev-4132	187	20	brackets	bracket	NOUN
inlawrev-4132	187	21	and	and	CCONJ
inlawrev-4132	187	22	also	also	ADV
inlawrev-4132	187	23	made	make	VERB
inlawrev-4132	187	24	a	a	DET
inlawrev-4132	187	25	technical	technical	ADJ
inlawrev-4132	187	26	change	change	NOUN
inlawrev-4132	187	27	to	to	ADP
inlawrev-4132	187	28	the	the	DET
inlawrev-4132	187	29	rounding	rounding	NOUN
inlawrev-4132	187	30	rule.^"^	rule.^"^	PROPN
inlawrev-4132	187	31	the	the	DET
inlawrev-4132	187	32	ga	ga	PROPN
inlawrev-4132	187	33	clarified	clarify	VERB
inlawrev-4132	187	34	other	other	ADJ
inlawrev-4132	187	35	ic	ic	PROPN
inlawrev-4132	187	36	sections	section	NOUN
inlawrev-4132	187	37	,	,	PUNCT
inlawrev-4132	187	38	including	include	VERB
inlawrev-4132	187	39	ic	ic	PROPN
inlawrev-4132	187	40	6	6	NUM
inlawrev-4132	187	41	-	-	SYM
inlawrev-4132	187	42	2.5	2.5	NUM
inlawrev-4132	187	43	-	-	PUNCT
inlawrev-4132	187	44	5	5	NUM
inlawrev-4132	187	45	-	-	SYM
inlawrev-4132	187	46	18	18	NUM
inlawrev-4132	187	47	,	,	PUNCT
inlawrev-4132	187	48	which	which	PRON
inlawrev-4132	187	49	was	be	AUX
inlawrev-4132	187	50	amended	amend	VERB
inlawrev-4132	187	51	to	to	PART
inlawrev-4132	187	52	clarify	clarify	VERB
inlawrev-4132	187	53	that	that	SCONJ
inlawrev-4132	187	54	the	the	DET
inlawrev-4132	187	55	sale	sale	NOUN
inlawrev-4132	187	56	or	or	CCONJ
inlawrev-4132	187	57	rental	rental	NOUN
inlawrev-4132	187	58	of	of	ADP
inlawrev-4132	187	59	mobility	mobility	NOUN
inlawrev-4132	187	60	enhancing	enhance	VERB
inlawrev-4132	187	61	equipment	equipment	NOUN
inlawrev-4132	187	62	is	be	AUX
inlawrev-4132	187	63	exempt	exempt	ADJ
inlawrev-4132	187	64	from	from	ADP
inlawrev-4132	187	65	the	the	DET
inlawrev-4132	187	66	sales	sale	NOUN
inlawrev-4132	187	67	tax	tax	NOUN
inlawrev-4132	187	68	if	if	SCONJ
inlawrev-4132	187	69	"	"	PUNCT
inlawrev-4132	187	70	prescribed	prescribe	VERB
inlawrev-4132	187	71	by	by	ADP
inlawrev-4132	187	72	a	a	DET
inlawrev-4132	187	73	person	person	NOUN
inlawrev-4132	187	74	licensed	license	VERB
inlawrev-4132	187	75	to	to	PART
inlawrev-4132	187	76	issue	issue	VERB
inlawrev-4132	187	77	the	the	DET
inlawrev-4132	187	78	prescription	prescription	NOUN
inlawrev-4132	187	79	.	.	PUNCT
inlawrev-4132	188	1	"^^	"^^	VERB
inlawrev-4132	188	2	in	in	ADP
inlawrev-4132	188	3	addition	addition	NOUN
inlawrev-4132	188	4	,	,	PUNCT
inlawrev-4132	188	5	ic	ic	PROPN
inlawrev-4132	188	6	6	6	NUM
inlawrev-4132	188	7	-	-	SYM
inlawrev-4132	188	8	2.5	2.5	NUM
inlawrev-4132	188	9	-	-	PUNCT
inlawrev-4132	188	10	5	5	NUM
inlawrev-4132	188	11	-	-	SYM
inlawrev-4132	188	12	20	20	NUM
inlawrev-4132	188	13	was	be	AUX
inlawrev-4132	188	14	amended	amend	VERB
inlawrev-4132	188	15	to	to	PART
inlawrev-4132	188	16	clarify	clarify	VERB
inlawrev-4132	188	17	that	that	SCONJ
inlawrev-4132	188	18	dietary	dietary	ADJ
inlawrev-4132	188	19	supplements	supplement	NOUN
inlawrev-4132	188	20	are	be	AUX
inlawrev-4132	188	21	not	not	PART
inlawrev-4132	188	22	food	food	NOUN
inlawrev-4132	188	23	items	item	NOUN
inlawrev-4132	188	24	that	that	PRON
inlawrev-4132	188	25	would	would	AUX
inlawrev-4132	188	26	be	be	AUX
inlawrev-4132	188	27	exempt	exempt	ADJ
inlawrev-4132	188	28	from	from	ADP
inlawrev-4132	188	29	the	the	DET
inlawrev-4132	188	30	sales	sale	NOUN
inlawrev-4132	188	31	tax.^^	tax.^^	NUM
inlawrev-4132	188	32	the	the	DET
inlawrev-4132	188	33	ga	ga	PROPN
inlawrev-4132	188	34	provided	provide	VERB
inlawrev-4132	188	35	some	some	DET
inlawrev-4132	188	36	relief	relief	NOUN
inlawrev-4132	188	37	to	to	ADP
inlawrev-4132	188	38	cities	city	NOUN
inlawrev-4132	188	39	and	and	CCONJ
inlawrev-4132	188	40	towns	town	NOUN
inlawrev-4132	188	41	that	that	PRON
inlawrev-4132	188	42	operate	operate	VERB
inlawrev-4132	188	43	municipal	municipal	ADJ
inlawrev-4132	188	44	golf	golf	NOUN
inlawrev-4132	188	45	courses	course	NOUN
inlawrev-4132	188	46	by	by	ADP
inlawrev-4132	188	47	enacting	enact	VERB
inlawrev-4132	188	48	new	new	ADJ
inlawrev-4132	188	49	legislation	legislation	NOUN
inlawrev-4132	188	50	providing	provide	VERB
inlawrev-4132	188	51	that	that	SCONJ
inlawrev-4132	188	52	transactions	transaction	NOUN
inlawrev-4132	188	53	of	of	ADP
inlawrev-4132	188	54	a	a	DET
inlawrev-4132	188	55	city	city	NOUN
inlawrev-4132	188	56	or	or	CCONJ
inlawrev-4132	188	57	town	town	NOUN
inlawrev-4132	188	58	are	be	AUX
inlawrev-4132	188	59	exempt	exempt	ADJ
inlawrev-4132	188	60	from	from	ADP
inlawrev-4132	188	61	the	the	DET
inlawrev-4132	188	62	sales	sale	NOUN
inlawrev-4132	188	63	and	and	CCONJ
inlawrev-4132	188	64	use	use	VERB
inlawrev-4132	188	65	tax	tax	NOUN
inlawrev-4132	188	66	if	if	SCONJ
inlawrev-4132	188	67	the	the	DET
inlawrev-4132	188	68	property	property	NOUN
inlawrev-4132	188	69	acquired	acquire	VERB
inlawrev-4132	188	70	is	be	AUX
inlawrev-4132	188	71	used	use	VERB
inlawrev-4132	188	72	in	in	ADP
inlawrev-4132	188	73	the	the	DET
inlawrev-4132	188	74	operation	operation	NOUN
inlawrev-4132	188	75	of	of	ADP
inlawrev-4132	188	76	a	a	DET
inlawrev-4132	188	77	municipal	municipal	ADJ
inlawrev-4132	188	78	golf	golf	NOUN
inlawrev-4132	188	79	course.^^	course.^^	NOUN
inlawrev-4132	188	80	this	this	DET
inlawrev-4132	188	81	new	new	ADJ
inlawrev-4132	188	82	legislation	legislation	NOUN
inlawrev-4132	188	83	is	be	AUX
inlawrev-4132	188	84	retroactive	retroactive	ADJ
inlawrev-4132	188	85	to	to	ADP
inlawrev-4132	188	86	july	july	PROPN
inlawrev-4132	188	87	1,2007	1,2007	NUM
inlawrev-4132	188	88	.	.	PUNCT
inlawrev-4132	189	1	finally	finally	ADV
inlawrev-4132	189	2	,	,	PUNCT
inlawrev-4132	189	3	the	the	DET
inlawrev-4132	189	4	ga	ga	PROPN
inlawrev-4132	189	5	amended	amend	VERB
inlawrev-4132	189	6	ic	ic	PROPN
inlawrev-4132	189	7	6	6	NUM
inlawrev-4132	189	8	-	-	SYM
inlawrev-4132	189	9	2.5	2.5	NUM
inlawrev-4132	189	10	-	-	SYM
inlawrev-4132	189	11	1	1	NUM
inlawrev-4132	189	12	1	1	NUM
inlawrev-4132	189	13	-	-	SYM
inlawrev-4132	189	14	10	10	NUM
inlawrev-4132	189	15	to	to	PART
inlawrev-4132	189	16	provide	provide	VERB
inlawrev-4132	189	17	that	that	SCONJ
inlawrev-4132	189	18	a	a	DET
inlawrev-4132	189	19	certified	certify	VERB
inlawrev-4132	189	20	service	service	NOUN
inlawrev-4132	189	21	provider	provider	NOUN
inlawrev-4132	189	22	operating	operate	VERB
inlawrev-4132	189	23	under	under	ADP
inlawrev-4132	189	24	the	the	DET
inlawrev-4132	189	25	streamlined	streamlined	ADJ
inlawrev-4132	189	26	sales	sale	NOUN
inlawrev-4132	189	27	tax	tax	NOUN
inlawrev-4132	189	28	agreement	agreement	NOUN
inlawrev-4132	189	29	is	be	AUX
inlawrev-4132	189	30	not	not	PART
inlawrev-4132	189	31	liable	liable	ADJ
inlawrev-4132	189	32	for	for	ADP
inlawrev-4132	189	33	sales	sale	NOUN
inlawrev-4132	189	34	or	or	CCONJ
inlawrev-4132	189	35	use	use	VERB
inlawrev-4132	189	36	tax	tax	NOUN
inlawrev-4132	189	37	collection	collection	NOUN
inlawrev-4132	189	38	errors	error	NOUN
inlawrev-4132	189	39	that	that	PRON
inlawrev-4132	189	40	result	result	VERB
inlawrev-4132	189	41	from	from	ADP
inlawrev-4132	189	42	reliance	reliance	NOUN
inlawrev-4132	189	43	on	on	ADP
inlawrev-4132	189	44	the	the	DET
inlawrev-4132	189	45	dlgf	dlgf	NOUN
inlawrev-4132	189	46	's	's	PART
inlawrev-4132	189	47	taxability	taxability	NOUN
inlawrev-4132	189	48	matrix.^^	matrix.^^	NOUN
inlawrev-4132	189	49	d.	d.	PROPN
inlawrev-4132	189	50	adjusted	adjust	VERB
inlawrev-4132	189	51	gross	gross	ADJ
inlawrev-4132	189	52	income	income	NOUN
inlawrev-4132	189	53	tax	tax	NOUN
inlawrev-4132	189	54	the	the	DET
inlawrev-4132	189	55	ga	ga	PROPN
inlawrev-4132	189	56	clarified	clarify	VERB
inlawrev-4132	189	57	and	and	CCONJ
inlawrev-4132	189	58	adjusted	adjust	VERB
inlawrev-4132	189	59	a	a	DET
inlawrev-4132	189	60	few	few	ADJ
inlawrev-4132	189	61	provisions	provision	NOUN
inlawrev-4132	189	62	related	relate	VERB
inlawrev-4132	189	63	to	to	ADP
inlawrev-4132	189	64	indiana	indiana	PROPN
inlawrev-4132	189	65	's	's	PART
inlawrev-4132	189	66	adjusted	adjust	VERB
inlawrev-4132	189	67	gross	gross	ADJ
inlawrev-4132	189	68	income	income	NOUN
inlawrev-4132	189	69	tax	tax	NOUN
inlawrev-4132	189	70	.	.	PUNCT
inlawrev-4132	190	1	the	the	DET
inlawrev-4132	190	2	ga	ga	PROPN
inlawrev-4132	190	3	amended	amend	VERB
inlawrev-4132	190	4	both	both	CCONJ
inlawrev-4132	190	5	ic	ic	PROPN
inlawrev-4132	190	6	6	6	NUM
inlawrev-4132	190	7	-	-	SYM
inlawrev-4132	190	8	3	3	NUM
inlawrev-4132	190	9	-	-	PUNCT
inlawrev-4132	190	10	2	2	NUM
inlawrev-4132	190	11	-	-	SYM
inlawrev-4132	190	12	2.5	2.5	NUM
inlawrev-4132	190	13	and	and	CCONJ
inlawrev-4132	190	14	ic	ic	PROPN
inlawrev-4132	190	15	6	6	NUM
inlawrev-4132	190	16	-	-	SYM
inlawrev-4132	190	17	3	3	NUM
inlawrev-4132	190	18	-	-	PUNCT
inlawrev-4132	190	19	2	2	NUM
inlawrev-4132	190	20	-	-	SYM
inlawrev-4132	190	21	2.6	2.6	NUM
inlawrev-4132	190	22	to	to	PART
inlawrev-4132	190	23	provide	provide	VERB
inlawrev-4132	190	24	that	that	SCONJ
inlawrev-4132	190	25	the	the	DET
inlawrev-4132	190	26	net	net	ADJ
inlawrev-4132	190	27	operating	operating	NOUN
inlawrev-4132	190	28	loss	loss	NOUN
inlawrev-4132	190	29	deduction	deduction	NOUN
inlawrev-4132	190	30	for	for	ADP
inlawrev-4132	190	31	individuals	individual	NOUN
inlawrev-4132	190	32	,	,	PUNCT
inlawrev-4132	190	33	nonresidents	nonresident	NOUN
inlawrev-4132	190	34	,	,	PUNCT
inlawrev-4132	190	35	and	and	CCONJ
inlawrev-4132	190	36	corporations	corporation	NOUN
inlawrev-4132	190	37	may	may	AUX
inlawrev-4132	190	38	be	be	AUX
inlawrev-4132	190	39	carried	carry	VERB
inlawrev-4132	190	40	back	back	ADV
inlawrev-4132	190	41	only	only	ADV
inlawrev-4132	190	42	two	two	NUM
inlawrev-4132	190	43	years	year	NOUN
inlawrev-4132	190	44	for	for	ADP
inlawrev-4132	190	45	losses	loss	NOUN
inlawrev-4132	190	46	incurred	incur	VERB
inlawrev-4132	190	47	in	in	ADP
inlawrev-4132	190	48	2008	2008	NUM
inlawrev-4132	190	49	and	and	CCONJ
inlawrev-4132	190	50	2009.^^	2009.^^	NUM
inlawrev-4132	190	51	these	these	DET
inlawrev-4132	190	52	amendments	amendment	NOUN
inlawrev-4132	190	53	differ	differ	VERB
inlawrev-4132	190	54	from	from	ADP
inlawrev-4132	190	55	the	the	DET
inlawrev-4132	190	56	irc	irc	PROPN
inlawrev-4132	190	57	,	,	PUNCT
inlawrev-4132	190	58	which	which	PRON
inlawrev-4132	190	59	provides	provide	VERB
inlawrev-4132	190	60	a	a	DET
inlawrev-4132	190	61	five	five	NUM
inlawrev-4132	190	62	-	-	PUNCT
inlawrev-4132	190	63	year	year	NOUN
inlawrev-4132	190	64	carry	carry	NOUN
inlawrev-4132	190	65	-	-	PUNCT
inlawrev-4132	190	66	back.^^	back.^^	NOUN
inlawrev-4132	190	67	these	these	DET
inlawrev-4132	190	68	provisions	provision	NOUN
inlawrev-4132	190	69	are	be	AUX
inlawrev-4132	190	70	to	to	PART
inlawrev-4132	190	71	be	be	AUX
inlawrev-4132	190	72	applied	apply	VERB
inlawrev-4132	190	73	retroactively	retroactively	ADV
inlawrev-4132	190	74	to	to	ADP
inlawrev-4132	190	75	november	november	PROPN
inlawrev-4132	190	76	6	6	NUM
inlawrev-4132	190	77	,	,	PUNCT
inlawrev-4132	190	78	2009	2009	NUM
inlawrev-4132	190	79	.	.	PUNCT
inlawrev-4132	191	1	the	the	DET
inlawrev-4132	191	2	ga	ga	PROPN
inlawrev-4132	191	3	also	also	ADV
inlawrev-4132	191	4	amended	amend	VERB
inlawrev-4132	191	5	ic	ic	PROPN
inlawrev-4132	191	6	6	6	NUM
inlawrev-4132	191	7	-	-	SYM
inlawrev-4132	191	8	3	3	NUM
inlawrev-4132	191	9	-	-	PUNCT
inlawrev-4132	191	10	1	1	NUM
inlawrev-4132	191	11	-	-	SYM
inlawrev-4132	191	12	1	1	NUM
inlawrev-4132	191	13	1	1	NUM
inlawrev-4132	191	14	in	in	ADP
inlawrev-4132	191	15	order	order	NOUN
inlawrev-4132	191	16	to	to	PART
inlawrev-4132	191	17	update	update	VERB
inlawrev-4132	191	18	indiana	indiana	PROPN
inlawrev-4132	191	19	's	's	PART
inlawrev-4132	191	20	reference	reference	NOUN
inlawrev-4132	191	21	to	to	ADP
inlawrev-4132	191	22	the	the	DET
inlawrev-4132	191	23	internal	internal	PROPN
inlawrev-4132	191	24	revenue	revenue	PROPN
inlawrev-4132	191	25	code	code	NOUN
inlawrev-4132	191	26	to	to	PART
inlawrev-4132	191	27	be	be	AUX
inlawrev-4132	191	28	the	the	DET
inlawrev-4132	191	29	"	"	PUNCT
inlawrev-4132	191	30	internal	internal	ADJ
inlawrev-4132	191	31	revenue	revenue	NOUN
inlawrev-4132	191	32	code	code	NOUN
inlawrev-4132	191	33	...	...	PUNCT
inlawrev-4132	191	34	as	as	SCONJ
inlawrev-4132	191	35	amended	amend	VERB
inlawrev-4132	191	36	and	and	CCONJ
inlawrev-4132	191	37	in	in	ADP
inlawrev-4132	191	38	effect	effect	NOUN
inlawrev-4132	191	39	on	on	ADP
inlawrev-4132	191	40	january	january	PROPN
inlawrev-4132	191	41	1	1	NUM
inlawrev-4132	191	42	,	,	PUNCT
inlawrev-4132	191	43	2010."^^	2010."^^	NOUN
inlawrev-4132	191	44	this	this	DET
inlawrev-4132	191	45	measure	measure	NOUN
inlawrev-4132	191	46	was	be	AUX
inlawrev-4132	191	47	to	to	PART
inlawrev-4132	191	48	be	be	AUX
inlawrev-4132	191	49	applied	apply	VERB
inlawrev-4132	191	50	retroactively	retroactively	ADV
inlawrev-4132	191	51	to	to	ADP
inlawrev-4132	191	52	january	january	PROPN
inlawrev-4132	191	53	1	1	NUM
inlawrev-4132	191	54	,	,	PUNCT
inlawrev-4132	191	55	2010	2010	NUM
inlawrev-4132	191	56	.	.	PUNCT
inlawrev-4132	192	1	finally	finally	ADV
inlawrev-4132	192	2	,	,	PUNCT
inlawrev-4132	192	3	in	in	ADP
inlawrev-4132	192	4	an	an	DET
inlawrev-4132	192	5	effort	effort	NOUN
inlawrev-4132	192	6	to	to	PART
inlawrev-4132	192	7	streamline	streamline	VERB
inlawrev-4132	192	8	the	the	DET
inlawrev-4132	192	9	tax	tax	NOUN
inlawrev-4132	192	10	reporting	reporting	NOUN
inlawrev-4132	192	11	process	process	NOUN
inlawrev-4132	192	12	,	,	PUNCT
inlawrev-4132	192	13	the	the	DET
inlawrev-4132	192	14	ga	ga	PROPN
inlawrev-4132	192	15	enacted	enact	VERB
inlawrev-4132	192	16	62	62	NUM
inlawrev-4132	192	17	.	.	PUNCT
inlawrev-4132	193	1	i	i	PRON
inlawrev-4132	193	2	d.	d.	PROPN
inlawrev-4132	193	3	63	63	NUM
inlawrev-4132	193	4	.	.	PUNCT
inlawrev-4132	194	1	i	i	PRON
inlawrev-4132	194	2	d.	d.	PROPN
inlawrev-4132	194	3	at	at	ADP
inlawrev-4132	194	4	1426	1426	NUM
inlawrev-4132	194	5	.	.	PUNCT
inlawrev-4132	195	1	64	64	NUM
inlawrev-4132	195	2	.	.	PUNCT
inlawrev-4132	196	1	i	i	PRON
inlawrev-4132	196	2	d	d	PROPN
inlawrev-4132	196	3	at	at	ADP
inlawrev-4132	196	4	1430	1430	NUM
inlawrev-4132	196	5	.	.	PUNCT
inlawrev-4132	197	1	65	65	NUM
inlawrev-4132	197	2	.	.	PUNCT
inlawrev-4132	198	1	i	i	PRON
inlawrev-4132	198	2	d	d	PROPN
inlawrev-4132	198	3	at	at	ADP
inlawrev-4132	198	4	1427	1427	NUM
inlawrev-4132	198	5	.	.	PUNCT
inlawrev-4132	199	1	66	66	NUM
inlawrev-4132	199	2	.	.	PUNCT
inlawrev-4132	200	1	i	i	PRON
inlawrev-4132	200	2	d	d	PROPN
inlawrev-4132	200	3	at	at	ADP
inlawrev-4132	200	4	1429	1429	NUM
inlawrev-4132	200	5	.	.	PUNCT
inlawrev-4132	201	1	67	67	NUM
inlawrev-4132	201	2	.	.	PUNCT
inlawrev-4132	202	1	i	i	PRON
inlawrev-4132	202	2	d	d	PROPN
inlawrev-4132	202	3	68	68	NUM
inlawrev-4132	202	4	.	.	PUNCT
inlawrev-4132	203	1	m	m	VERB
inlawrev-4132	203	2	at	at	ADP
inlawrev-4132	203	3	1429	1429	NUM
inlawrev-4132	203	4	-	-	SYM
inlawrev-4132	203	5	30	30	NUM
inlawrev-4132	203	6	.	.	PUNCT
inlawrev-4132	204	1	69	69	NUM
inlawrev-4132	204	2	.	.	PUNCT
inlawrev-4132	205	1	mat	mat	NOUN
inlawrev-4132	205	2	1431	1431	NUM
inlawrev-4132	205	3	-	-	SYM
inlawrev-4132	205	4	32	32	NUM
inlawrev-4132	205	5	,	,	PUNCT
inlawrev-4132	205	6	1433	1433	NUM
inlawrev-4132	205	7	-	-	SYM
inlawrev-4132	205	8	34	34	NUM
inlawrev-4132	205	9	.	.	PUNCT
inlawrev-4132	205	10	70	70	NUM
inlawrev-4132	205	11	.	.	PUNCT
inlawrev-4132	206	1	see	see	VERB
inlawrev-4132	206	2	i	i	PRON
inlawrev-4132	206	3	d.	d.	PROPN
inlawrev-4132	206	4	71	71	NUM
inlawrev-4132	206	5	.	.	PUNCT
inlawrev-4132	207	1	mat	mat	NOUN
inlawrev-4132	207	2	1431	1431	NUM
inlawrev-4132	207	3	.	.	PUNCT
inlawrev-4132	208	1	2011	2011	NUM
inlawrev-4132	208	2	]	]	PUNCT
inlawrev-4132	208	3	taxation	taxation	NOUN
inlawrev-4132	208	4	1475	1475	NUM
inlawrev-4132	208	5	new	new	ADJ
inlawrev-4132	208	6	legislation	legislation	NOUN
inlawrev-4132	208	7	requiring	require	VERB
inlawrev-4132	208	8	employers	employer	NOUN
inlawrev-4132	208	9	to	to	PART
inlawrev-4132	208	10	file	file	VERB
inlawrev-4132	208	11	the	the	DET
inlawrev-4132	208	12	annual	annual	ADJ
inlawrev-4132	208	13	wh-3	wh-3	NOUN
inlawrev-4132	208	14	and	and	CCONJ
inlawrev-4132	208	15	w-2	w-2	NOUN
inlawrev-4132	208	16	statements	statement	NOUN
inlawrev-4132	208	17	electronically	electronically	ADV
inlawrev-4132	208	18	if	if	SCONJ
inlawrev-4132	208	19	the	the	DET
inlawrev-4132	208	20	employer	employer	NOUN
inlawrev-4132	208	21	files	file	VERB
inlawrev-4132	208	22	more	more	ADJ
inlawrev-4132	208	23	than	than	ADP
inlawrev-4132	208	24	twenty	twenty	NUM
inlawrev-4132	208	25	-	-	PUNCT
inlawrev-4132	208	26	five	five	NUM
inlawrev-4132	208	27	withholding	withholding	NOUN
inlawrev-4132	208	28	statements'^	statements'^	NOUN
inlawrev-4132	208	29	this	this	DET
inlawrev-4132	208	30	provision	provision	NOUN
inlawrev-4132	208	31	is	be	AUX
inlawrev-4132	208	32	to	to	PART
inlawrev-4132	208	33	be	be	AUX
inlawrev-4132	208	34	applied	apply	VERB
inlawrev-4132	208	35	to	to	ADP
inlawrev-4132	208	36	all	all	DET
inlawrev-4132	208	37	statements	statement	NOUN
inlawrev-4132	208	38	filed	file	VERB
inlawrev-4132	208	39	after	after	ADP
inlawrev-4132	208	40	december	december	PROPN
inlawrev-4132	208	41	31	31	NUM
inlawrev-4132	208	42	,	,	PUNCT
inlawrev-4132	208	43	2010	2010	NUM
inlawrev-4132	208	44	.	.	PUNCT
inlawrev-4132	209	1	e.	e.	PROPN
inlawrev-4132	209	2	income	income	PROPN
inlawrev-4132	209	3	tax	tax	NOUN
inlawrev-4132	209	4	credits	credit	NOUN
inlawrev-4132	209	5	the	the	DET
inlawrev-4132	209	6	ga	ga	PROPN
inlawrev-4132	209	7	passed	pass	VERB
inlawrev-4132	209	8	legislation	legislation	NOUN
inlawrev-4132	209	9	that	that	PRON
inlawrev-4132	209	10	clarified	clarify	VERB
inlawrev-4132	209	11	the	the	DET
inlawrev-4132	209	12	application	application	NOUN
inlawrev-4132	209	13	of	of	ADP
inlawrev-4132	209	14	certain	certain	ADJ
inlawrev-4132	209	15	tax	tax	NOUN
inlawrev-4132	209	16	credits	credit	NOUN
inlawrev-4132	209	17	and	and	CCONJ
inlawrev-4132	209	18	also	also	ADV
inlawrev-4132	209	19	granted	grant	VERB
inlawrev-4132	209	20	some	some	DET
inlawrev-4132	209	21	new	new	ADJ
inlawrev-4132	209	22	opportunities	opportunity	NOUN
inlawrev-4132	209	23	for	for	ADP
inlawrev-4132	209	24	tax	tax	NOUN
inlawrev-4132	209	25	credits	credit	NOUN
inlawrev-4132	209	26	.	.	PUNCT
inlawrev-4132	210	1	the	the	DET
inlawrev-4132	210	2	ga	ga	PROPN
inlawrev-4132	210	3	amended	amend	VERB
inlawrev-4132	210	4	ic	ic	PROPN
inlawrev-4132	210	5	6	6	NUM
inlawrev-4132	210	6	-	-	SYM
inlawrev-4132	210	7	3.1	3.1	NUM
inlawrev-4132	210	8	-	-	PUNCT
inlawrev-4132	210	9	13	13	NUM
inlawrev-4132	210	10	-	-	SYM
inlawrev-4132	210	11	10	10	NUM
inlawrev-4132	210	12	to	to	PART
inlawrev-4132	210	13	provide	provide	VERB
inlawrev-4132	210	14	that	that	SCONJ
inlawrev-4132	210	15	the	the	DET
inlawrev-4132	210	16	definition	definition	NOUN
inlawrev-4132	210	17	of	of	ADP
inlawrev-4132	210	18	a	a	DET
inlawrev-4132	210	19	taxpayer	taxpayer	NOUN
inlawrev-4132	210	20	for	for	ADP
inlawrev-4132	210	21	purposes	purpose	NOUN
inlawrev-4132	210	22	of	of	ADP
inlawrev-4132	210	23	the	the	DET
inlawrev-4132	210	24	edge	edge	NOUN
inlawrev-4132	210	25	tax	tax	NOUN
inlawrev-4132	210	26	credit	credit	NOUN
inlawrev-4132	210	27	includes	include	VERB
inlawrev-4132	210	28	a	a	DET
inlawrev-4132	210	29	taxpayer	taxpayer	NOUN
inlawrev-4132	210	30	"	"	PUNCT
inlawrev-4132	210	31	that	that	PRON
inlawrev-4132	210	32	submits	submit	VERB
inlawrev-4132	210	33	incremental	incremental	ADJ
inlawrev-4132	210	34	income	income	NOUN
inlawrev-4132	210	35	tax	tax	NOUN
inlawrev-4132	210	36	withholdings	withholding	NOUN
inlawrev-4132	210	37	under	under	ADP
inlawrev-4132	210	38	ic	ic	PROPN
inlawrev-4132	210	39	6	6	NUM
inlawrev-4132	210	40	-	-	SYM
inlawrev-4132	210	41	3	3	NUM
inlawrev-4132	210	42	-	-	PUNCT
inlawrev-4132	210	43	4	4	NUM
inlawrev-4132	210	44	-	-	PUNCT
inlawrev-4132	210	45	8."^^	8."^^	NOUN
inlawrev-4132	210	46	in	in	ADP
inlawrev-4132	210	47	addition	addition	NOUN
inlawrev-4132	210	48	,	,	PUNCT
inlawrev-4132	210	49	the	the	DET
inlawrev-4132	210	50	ga	ga	PROPN
inlawrev-4132	210	51	amended	amend	VERB
inlawrev-4132	210	52	ic	ic	PROPN
inlawrev-4132	210	53	6	6	NUM
inlawrev-4132	210	54	-	-	SYM
inlawrev-4132	210	55	3.1	3.1	NUM
inlawrev-4132	210	56	-	-	SYM
inlawrev-4132	210	57	13	13	NUM
inlawrev-4132	210	58	-	-	SYM
inlawrev-4132	210	59	15.5	15.5	NUM
inlawrev-4132	210	60	to	to	PART
inlawrev-4132	210	61	eliminate	eliminate	VERB
inlawrev-4132	210	62	the	the	DET
inlawrev-4132	210	63	requirement	requirement	NOUN
inlawrev-4132	210	64	that	that	SCONJ
inlawrev-4132	210	65	an	an	DET
inlawrev-4132	210	66	existing	exist	VERB
inlawrev-4132	210	67	business	business	NOUN
inlawrev-4132	210	68	must	must	AUX
inlawrev-4132	210	69	have	have	VERB
inlawrev-4132	210	70	at	at	ADV
inlawrev-4132	210	71	least	least	ADJ
inlawrev-4132	210	72	thirty	thirty	NUM
inlawrev-4132	210	73	-	-	PUNCT
inlawrev-4132	210	74	five	five	NUM
inlawrev-4132	210	75	employees	employee	NOUN
inlawrev-4132	210	76	to	to	PART
inlawrev-4132	210	77	qualify	qualify	VERB
inlawrev-4132	210	78	for	for	ADP
inlawrev-4132	210	79	an	an	DET
inlawrev-4132	210	80	edge	edge	NOUN
inlawrev-4132	210	81	credit	credit	NOUN
inlawrev-4132	210	82	for	for	ADP
inlawrev-4132	210	83	job	job	NOUN
inlawrev-4132	210	84	retention.^	retention.^	NOUN
inlawrev-4132	210	85	"	"	PUNCT
inlawrev-4132	210	86	*	*	VERB
inlawrev-4132	210	87	these	these	DET
inlawrev-4132	210	88	provisions	provision	NOUN
inlawrev-4132	210	89	were	be	AUX
inlawrev-4132	210	90	to	to	PART
inlawrev-4132	210	91	be	be	AUX
inlawrev-4132	210	92	applied	apply	VERB
inlawrev-4132	210	93	retroactively	retroactively	ADV
inlawrev-4132	210	94	to	to	ADP
inlawrev-4132	210	95	january	january	PROPN
inlawrev-4132	210	96	1	1	NUM
inlawrev-4132	210	97	,	,	PUNCT
inlawrev-4132	210	98	2010	2010	NUM
inlawrev-4132	210	99	.	.	PUNCT
inlawrev-4132	211	1	the	the	DET
inlawrev-4132	211	2	ga	ga	PROPN
inlawrev-4132	211	3	also	also	ADV
inlawrev-4132	211	4	amended	amend	VERB
inlawrev-4132	211	5	ic	ic	PROPN
inlawrev-4132	211	6	6	6	NUM
inlawrev-4132	211	7	-	-	SYM
inlawrev-4132	211	8	3.1	3.1	NUM
inlawrev-4132	211	9	-	-	SYM
inlawrev-4132	211	10	19	19	NUM
inlawrev-4132	211	11	-	-	PUNCT
inlawrev-4132	211	12	3	3	NUM
inlawrev-4132	211	13	to	to	PART
inlawrev-4132	211	14	make	make	VERB
inlawrev-4132	211	15	a	a	DET
inlawrev-4132	211	16	technical	technical	ADJ
inlawrev-4132	211	17	change	change	NOUN
inlawrev-4132	211	18	that	that	PRON
inlawrev-4132	211	19	adds	add	VERB
inlawrev-4132	211	20	an	an	DET
inlawrev-4132	211	21	internal	internal	ADJ
inlawrev-4132	211	22	reference	reference	NOUN
inlawrev-4132	211	23	to	to	ADP
inlawrev-4132	211	24	the	the	DET
inlawrev-4132	211	25	cred	cred	ADJ
inlawrev-4132	211	26	tax	tax	NOUN
inlawrev-4132	211	27	credit.^^	credit.^^	NOUN
inlawrev-4132	211	28	also	also	ADV
inlawrev-4132	211	29	,	,	PUNCT
inlawrev-4132	211	30	the	the	DET
inlawrev-4132	211	31	ga	ga	PROPN
inlawrev-4132	211	32	enacted	enact	VERB
inlawrev-4132	211	33	new	new	ADJ
inlawrev-4132	211	34	legislation	legislation	NOUN
inlawrev-4132	211	35	to	to	PART
inlawrev-4132	211	36	provide	provide	VERB
inlawrev-4132	211	37	that	that	SCONJ
inlawrev-4132	211	38	the	the	DET
inlawrev-4132	211	39	cred	cred	ADJ
inlawrev-4132	211	40	tax	tax	NOUN
inlawrev-4132	211	41	credit	credit	NOUN
inlawrev-4132	211	42	does	do	AUX
inlawrev-4132	211	43	not	not	PART
inlawrev-4132	211	44	apply	apply	VERB
inlawrev-4132	211	45	to	to	ADP
inlawrev-4132	211	46	areas	area	NOUN
inlawrev-4132	211	47	in	in	ADP
inlawrev-4132	211	48	muncie	muncie	PROPN
inlawrev-4132	211	49	,	,	PUNCT
inlawrev-4132	211	50	indiana	indiana	PROPN
inlawrev-4132	211	51	unless	unless	SCONJ
inlawrev-4132	211	52	the	the	DET
inlawrev-4132	211	53	advisory	advisory	ADJ
inlawrev-4132	211	54	commission	commission	NOUN
inlawrev-4132	211	55	on	on	ADP
inlawrev-4132	211	56	industrial	industrial	ADJ
inlawrev-4132	211	57	development	development	NOUN
inlawrev-4132	211	58	selects	select	VERB
inlawrev-4132	211	59	the	the	DET
inlawrev-4132	211	60	area	area	NOUN
inlawrev-4132	211	61	to	to	PART
inlawrev-4132	211	62	receive	receive	VERB
inlawrev-4132	211	63	incremental	incremental	ADJ
inlawrev-4132	211	64	withholding	withholding	NOUN
inlawrev-4132	211	65	and	and	CCONJ
inlawrev-4132	211	66	incremental	incremental	ADJ
inlawrev-4132	211	67	sales	sale	NOUN
inlawrev-4132	211	68	tax.^^	tax.^^	ADP
inlawrev-4132	211	69	this	this	DET
inlawrev-4132	211	70	new	new	ADJ
inlawrev-4132	211	71	legislation	legislation	NOUN
inlawrev-4132	211	72	also	also	ADV
inlawrev-4132	211	73	provides	provide	VERB
inlawrev-4132	211	74	that	that	SCONJ
inlawrev-4132	211	75	the	the	DET
inlawrev-4132	211	76	ledc	ledc	NOUN
inlawrev-4132	211	77	may	may	AUX
inlawrev-4132	211	78	not	not	PART
inlawrev-4132	211	79	approve	approve	VERB
inlawrev-4132	211	80	a	a	DET
inlawrev-4132	211	81	taxpayer	taxpayer	NOUN
inlawrev-4132	211	82	's	's	PART
inlawrev-4132	211	83	expenditures	expenditure	NOUN
inlawrev-4132	211	84	as	as	ADP
inlawrev-4132	211	85	being	be	AUX
inlawrev-4132	211	86	entitled	entitle	VERB
inlawrev-4132	211	87	to	to	ADP
inlawrev-4132	211	88	the	the	DET
inlawrev-4132	211	89	credit	credit	NOUN
inlawrev-4132	211	90	until	until	SCONJ
inlawrev-4132	211	91	the	the	DET
inlawrev-4132	211	92	ledc	ledc	NOUN
inlawrev-4132	211	93	receives	receive	VERB
inlawrev-4132	211	94	notice	notice	NOUN
inlawrev-4132	211	95	from	from	ADP
inlawrev-4132	211	96	the	the	DET
inlawrev-4132	211	97	advisory	advisory	NOUN
inlawrev-4132	211	98	commission.^^	commission.^^	NOUN
inlawrev-4132	212	1	the	the	DET
inlawrev-4132	212	2	provisions	provision	NOUN
inlawrev-4132	212	3	related	relate	VERB
inlawrev-4132	212	4	to	to	ADP
inlawrev-4132	212	5	the	the	DET
inlawrev-4132	212	6	cred	cred	ADJ
inlawrev-4132	212	7	tax	tax	NOUN
inlawrev-4132	212	8	credit	credit	NOUN
inlawrev-4132	212	9	were	be	AUX
inlawrev-4132	212	10	effective	effective	ADJ
inlawrev-4132	212	11	upon	upon	SCONJ
inlawrev-4132	212	12	passage	passage	NOUN
inlawrev-4132	212	13	.	.	PUNCT
inlawrev-4132	213	1	the	the	DET
inlawrev-4132	213	2	ga	ga	PROPN
inlawrev-4132	213	3	enacted	enact	VERB
inlawrev-4132	213	4	new	new	ADJ
inlawrev-4132	213	5	legislation	legislation	NOUN
inlawrev-4132	213	6	that	that	PRON
inlawrev-4132	213	7	created	create	VERB
inlawrev-4132	213	8	a	a	DET
inlawrev-4132	213	9	new	new	ADJ
inlawrev-4132	213	10	employer	employer	NOUN
inlawrev-4132	213	11	tax	tax	NOUN
inlawrev-4132	213	12	credit	credit	NOUN
inlawrev-4132	213	13	for	for	ADP
inlawrev-4132	213	14	a	a	DET
inlawrev-4132	213	15	corporation	corporation	NOUN
inlawrev-4132	213	16	or	or	CCONJ
inlawrev-4132	213	17	pass	pass	VERB
inlawrev-4132	213	18	-	-	PUNCT
inlawrev-4132	213	19	through	through	ADP
inlawrev-4132	213	20	entity	entity	NOUN
inlawrev-4132	213	21	that	that	PRON
inlawrev-4132	213	22	after	after	ADP
inlawrev-4132	213	23	december	december	PROPN
inlawrev-4132	213	24	3	3	NUM
inlawrev-4132	213	25	1	1	NUM
inlawrev-4132	213	26	,	,	PUNCT
inlawrev-4132	213	27	2009	2009	NUM
inlawrev-4132	213	28	either	either	CCONJ
inlawrev-4132	213	29	"	"	PUNCT
inlawrev-4132	213	30	locates	locate	VERB
inlawrev-4132	213	31	or	or	CCONJ
inlawrev-4132	213	32	relocates	relocate	VERB
inlawrev-4132	213	33	the	the	DET
inlawrev-4132	213	34	operations	operation	NOUN
inlawrev-4132	213	35	of	of	ADP
inlawrev-4132	213	36	a	a	DET
inlawrev-4132	213	37	business	business	NOUN
inlawrev-4132	213	38	enterprise	enterprise	NOUN
inlawrev-4132	213	39	in	in	ADP
inlawrev-4132	213	40	indiana	indiana	PROPN
inlawrev-4132	213	41	;	;	PUNCT
inlawrev-4132	213	42	incorporates	incorporate	VERB
inlawrev-4132	213	43	or	or	CCONJ
inlawrev-4132	213	44	otherwise	otherwise	ADV
inlawrev-4132	213	45	first	first	ADV
inlawrev-4132	213	46	organizes	organize	VERB
inlawrev-4132	213	47	in	in	ADP
inlawrev-4132	213	48	indiana	indiana	PROPN
inlawrev-4132	213	49	;	;	PUNCT
inlawrev-4132	213	50	"	"	PUNCT
inlawrev-4132	213	51	or	or	CCONJ
inlawrev-4132	213	52	expands	expand	VERB
inlawrev-4132	213	53	its	its	PRON
inlawrev-4132	213	54	operations	operation	NOUN
inlawrev-4132	213	55	in	in	ADP
inlawrev-4132	213	56	indiana	indiana	PROPN
inlawrev-4132	213	57	and	and	CCONJ
inlawrev-4132	213	58	employs	employ	VERB
inlawrev-4132	213	59	at	at	ADV
inlawrev-4132	213	60	least	least	ADJ
inlawrev-4132	213	61	ten	ten	NUM
inlawrev-4132	213	62	new	new	ADJ
inlawrev-4132	213	63	qualified	qualified	ADJ
inlawrev-4132	213	64	employees	employee	NOUN
inlawrev-4132	213	65	.	.	PUNCT
inlawrev-4132	214	1	^^	^^	PUNCT
inlawrev-4132	214	2	this	this	DET
inlawrev-4132	214	3	new	new	ADJ
inlawrev-4132	214	4	legislation	legislation	NOUN
inlawrev-4132	214	5	also	also	ADV
inlawrev-4132	214	6	requires	require	VERB
inlawrev-4132	214	7	the	the	DET
inlawrev-4132	214	8	ledc	ledc	NOUN
inlawrev-4132	214	9	to	to	PART
inlawrev-4132	214	10	approve	approve	VERB
inlawrev-4132	214	11	taxpayers	taxpayer	NOUN
inlawrev-4132	214	12	for	for	ADP
inlawrev-4132	214	13	the	the	DET
inlawrev-4132	214	14	credit	credit	NOUN
inlawrev-4132	214	15	,	,	PUNCT
inlawrev-4132	214	16	and	and	CCONJ
inlawrev-4132	214	17	it	it	PRON
inlawrev-4132	214	18	provides	provide	VERB
inlawrev-4132	214	19	that	that	SCONJ
inlawrev-4132	214	20	the	the	DET
inlawrev-4132	214	21	credit	credit	NOUN
inlawrev-4132	214	22	shall	shall	AUX
inlawrev-4132	214	23	be	be	AUX
inlawrev-4132	214	24	10	10	NUM
inlawrev-4132	214	25	%	%	NOUN
inlawrev-4132	214	26	ofthe	ofthe	NOUN
inlawrev-4132	214	27	wages	wage	NOUN
inlawrev-4132	214	28	paid	pay	VERB
inlawrev-4132	214	29	by	by	ADP
inlawrev-4132	214	30	the	the	DET
inlawrev-4132	214	31	new	new	ADJ
inlawrev-4132	214	32	business	business	NOUN
inlawrev-4132	214	33	to	to	ADP
inlawrev-4132	214	34	qualified	qualified	ADJ
inlawrev-4132	214	35	employees	employee	NOUN
inlawrev-4132	214	36	during	during	ADP
inlawrev-4132	214	37	a	a	DET
inlawrev-4132	214	38	twenty	twenty	NUM
inlawrev-4132	214	39	-	-	PUNCT
inlawrev-4132	214	40	four	four	NUM
inlawrev-4132	214	41	-	-	PUNCT
inlawrev-4132	214	42	month	month	NOUN
inlawrev-4132	214	43	period.^^	period.^^	NOUN
inlawrev-4132	214	44	this	this	DET
inlawrev-4132	214	45	legislation	legislation	NOUN
inlawrev-4132	214	46	is	be	AUX
inlawrev-4132	214	47	to	to	PART
inlawrev-4132	214	48	be	be	AUX
inlawrev-4132	214	49	applied	apply	VERB
inlawrev-4132	214	50	retroactively	retroactively	ADV
inlawrev-4132	214	51	to	to	ADP
inlawrev-4132	214	52	january	january	PROPN
inlawrev-4132	214	53	1	1	NUM
inlawrev-4132	214	54	,	,	PUNCT
inlawrev-4132	214	55	2010	2010	NUM
inlawrev-4132	214	56	.	.	PUNCT
inlawrev-4132	215	1	in	in	ADP
inlawrev-4132	215	2	a	a	DET
inlawrev-4132	215	3	non	non	ADJ
inlawrev-4132	215	4	-	-	ADJ
inlawrev-4132	215	5	code	code	ADJ
inlawrev-4132	215	6	provision	provision	NOUN
inlawrev-4132	215	7	,	,	PUNCT
inlawrev-4132	215	8	the	the	DET
inlawrev-4132	215	9	ga	ga	PROPN
inlawrev-4132	215	10	repealed	repeal	VERB
inlawrev-4132	215	11	ic	ic	PROPN
inlawrev-4132	215	12	6	6	NUM
inlawrev-4132	215	13	-	-	SYM
inlawrev-4132	215	14	3.1	3.1	NUM
inlawrev-4132	215	15	-	-	PUNCT
inlawrev-4132	215	16	13	13	NUM
inlawrev-4132	215	17	-	-	SYM
inlawrev-4132	215	18	27	27	NUM
inlawrev-4132	215	19	,	,	PUNCT
inlawrev-4132	215	20	thereby	thereby	ADV
inlawrev-4132	215	21	eliminating	eliminate	VERB
inlawrev-4132	215	22	a	a	DET
inlawrev-4132	215	23	nonprofit	nonprofit	ADJ
inlawrev-4132	215	24	provision	provision	NOUN
inlawrev-4132	215	25	contained	contain	VERB
inlawrev-4132	215	26	in	in	ADP
inlawrev-4132	215	27	the	the	DET
inlawrev-4132	215	28	edge	edge	NOUN
inlawrev-4132	215	29	credit.^^	credit.^^	NOUN
inlawrev-4132	215	30	this	this	DET
inlawrev-4132	215	31	repeal	repeal	NOUN
inlawrev-4132	215	32	was	be	AUX
inlawrev-4132	215	33	retroactive	retroactive	ADJ
inlawrev-4132	215	34	to	to	ADP
inlawrev-4132	215	35	january	january	PROPN
inlawrev-4132	215	36	1	1	NUM
inlawrev-4132	215	37	,	,	PUNCT
inlawrev-4132	215	38	2010	2010	NUM
inlawrev-4132	215	39	.	.	PUNCT
inlawrev-4132	216	1	72	72	NUM
inlawrev-4132	216	2	.	.	PUNCT
inlawrev-4132	217	1	i	i	PRON
inlawrev-4132	217	2	d.	d.	PROPN
inlawrev-4132	217	3	at	at	ADP
inlawrev-4132	217	4	1436	1436	NUM
inlawrev-4132	217	5	.	.	PUNCT
inlawrev-4132	218	1	73	73	NUM
inlawrev-4132	218	2	.	.	PUNCT
inlawrev-4132	219	1	i	i	PRON
inlawrev-4132	219	2	d.	d.	PROPN
inlawrev-4132	219	3	at	at	ADP
inlawrev-4132	219	4	1437	1437	NUM
inlawrev-4132	219	5	.	.	PUNCT
inlawrev-4132	220	1	74	74	NUM
inlawrev-4132	220	2	.	.	PUNCT
inlawrev-4132	221	1	i	i	PRON
inlawrev-4132	221	2	d	d	PROPN
inlawrev-4132	221	3	at	at	ADP
inlawrev-4132	221	4	1294	1294	NUM
inlawrev-4132	221	5	.	.	PUNCT
inlawrev-4132	222	1	75	75	NUM
inlawrev-4132	222	2	.	.	PUNCT
inlawrev-4132	223	1	i	i	PRON
inlawrev-4132	223	2	d	d	PROPN
inlawrev-4132	223	3	at	at	ADP
inlawrev-4132	223	4	1437	1437	NUM
inlawrev-4132	223	5	.	.	PUNCT
inlawrev-4132	224	1	76	76	NUM
inlawrev-4132	224	2	.	.	PUNCT
inlawrev-4132	225	1	see	see	VERB
inlawrev-4132	225	2	i	i	PRON
inlawrev-4132	225	3	d.	d.	PROPN
inlawrev-4132	225	4	at	at	ADP
inlawrev-4132	225	5	1438	1438	NUM
inlawrev-4132	225	6	.	.	PUNCT
inlawrev-4132	226	1	77	77	NUM
inlawrev-4132	226	2	.	.	PUNCT
inlawrev-4132	227	1	i	i	PRON
inlawrev-4132	227	2	d	d	PROPN
inlawrev-4132	227	3	78	78	NUM
inlawrev-4132	227	4	.	.	PUNCT
inlawrev-4132	228	1	i	i	PRON
inlawrev-4132	228	2	d	d	PROPN
inlawrev-4132	228	3	at	at	ADP
inlawrev-4132	228	4	1295	1295	NUM
inlawrev-4132	228	5	.	.	PUNCT
inlawrev-4132	229	1	79	79	NUM
inlawrev-4132	229	2	.	.	PUNCT
inlawrev-4132	230	1	i	i	PRON
inlawrev-4132	230	2	d	d	PROPN
inlawrev-4132	230	3	at	at	ADP
inlawrev-4132	230	4	1298	1298	NUM
inlawrev-4132	230	5	.	.	PUNCT
inlawrev-4132	231	1	80	80	NUM
inlawrev-4132	231	2	.	.	PUNCT
inlawrev-4132	232	1	i	i	PRON
inlawrev-4132	232	2	d	d	PROPN
inlawrev-4132	232	3	at	at	ADP
inlawrev-4132	232	4	1540	1540	NUM
inlawrev-4132	232	5	.	.	PUNCT
inlawrev-4132	233	1	1476	1476	NUM
inlawrev-4132	233	2	indiana	indiana	PROPN
inlawrev-4132	233	3	law	law	PROPN
inlawrev-4132	233	4	review	review	NOUN
inlawrev-4132	233	5	[	[	X
inlawrev-4132	233	6	vol	vol	NOUN
inlawrev-4132	233	7	.	.	PUNCT
inlawrev-4132	233	8	44	44	NUM
inlawrev-4132	233	9	:	:	SYM
inlawrev-4132	233	10	1467	1467	NUM
inlawrev-4132	233	11	finally	finally	ADV
inlawrev-4132	233	12	,	,	PUNCT
inlawrev-4132	233	13	in	in	ADP
inlawrev-4132	233	14	a	a	DET
inlawrev-4132	233	15	second	second	ADJ
inlawrev-4132	233	16	non	non	ADJ
inlawrev-4132	233	17	-	-	ADJ
inlawrev-4132	233	18	code	code	ADJ
inlawrev-4132	233	19	provision	provision	NOUN
inlawrev-4132	233	20	,	,	PUNCT
inlawrev-4132	233	21	the	the	DET
inlawrev-4132	233	22	ga	ga	PROPN
inlawrev-4132	233	23	created	create	VERB
inlawrev-4132	233	24	an	an	DET
inlawrev-4132	233	25	interim	interim	ADJ
inlawrev-4132	233	26	study	study	NOUN
inlawrev-4132	233	27	committee	committee	NOUN
inlawrev-4132	233	28	to	to	PART
inlawrev-4132	233	29	study	study	VERB
inlawrev-4132	233	30	economic	economic	ADJ
inlawrev-4132	233	31	development	development	NOUN
inlawrev-4132	233	32	methods	method	NOUN
inlawrev-4132	233	33	and	and	CCONJ
inlawrev-4132	233	34	tax	tax	NOUN
inlawrev-4132	233	35	credits.^	credits.^	NOUN
inlawrev-4132	233	36	'	'	PART
inlawrev-4132	233	37	this	this	DET
inlawrev-4132	233	38	provision	provision	NOUN
inlawrev-4132	233	39	was	be	AUX
inlawrev-4132	233	40	effective	effective	ADJ
inlawrev-4132	233	41	upon	upon	SCONJ
inlawrev-4132	233	42	passage	passage	NOUN
inlawrev-4132	233	43	.	.	PUNCT
inlawrev-4132	234	1	f.	f.	PROPN
inlawrev-4132	234	2	local	local	ADJ
inlawrev-4132	234	3	option	option	NOUN
inlawrev-4132	234	4	income	income	NOUN
inlawrev-4132	234	5	taxes	taxis	NOUN
inlawrev-4132	234	6	in	in	ADP
inlawrev-4132	234	7	an	an	DET
inlawrev-4132	234	8	effort	effort	NOUN
inlawrev-4132	234	9	to	to	PART
inlawrev-4132	234	10	provide	provide	VERB
inlawrev-4132	234	11	local	local	ADJ
inlawrev-4132	234	12	governments	government	NOUN
inlawrev-4132	234	13	with	with	ADP
inlawrev-4132	234	14	more	more	ADJ
inlawrev-4132	234	15	flexibility	flexibility	NOUN
inlawrev-4132	234	16	,	,	PUNCT
inlawrev-4132	234	17	the	the	DET
inlawrev-4132	234	18	ga	ga	PROPN
inlawrev-4132	234	19	enacted	enact	VERB
inlawrev-4132	234	20	new	new	ADJ
inlawrev-4132	234	21	legislation	legislation	NOUN
inlawrev-4132	234	22	that	that	PRON
inlawrev-4132	234	23	provided	provide	VERB
inlawrev-4132	234	24	that	that	DET
inlawrev-4132	234	25	cagit	cagit	ADJ
inlawrev-4132	234	26	,	,	PUNCT
inlawrev-4132	234	27	coit	coit	NOUN
inlawrev-4132	234	28	,	,	PUNCT
inlawrev-4132	234	29	or	or	CCONJ
inlawrev-4132	234	30	cedit	cedit	NOUN
inlawrev-4132	234	31	can	can	AUX
inlawrev-4132	234	32	be	be	AUX
inlawrev-4132	234	33	adopted	adopt	VERB
inlawrev-4132	234	34	,	,	PUNCT
inlawrev-4132	234	35	increased	increase	VERB
inlawrev-4132	234	36	,	,	PUNCT
inlawrev-4132	234	37	decreased	decrease	VERB
inlawrev-4132	234	38	,	,	PUNCT
inlawrev-4132	234	39	or	or	CCONJ
inlawrev-4132	234	40	rescinded	rescind	VERB
inlawrev-4132	234	41	if	if	SCONJ
inlawrev-4132	234	42	the	the	DET
inlawrev-4132	234	43	ordinance	ordinance	NOUN
inlawrev-4132	234	44	is	be	AUX
inlawrev-4132	234	45	adopted	adopt	VERB
inlawrev-4132	234	46	any	any	DET
inlawrev-4132	234	47	time	time	NOUN
inlawrev-4132	234	48	between	between	ADP
inlawrev-4132	234	49	january	january	PROPN
inlawrev-4132	234	50	1	1	NUM
inlawrev-4132	234	51	and	and	CCONJ
inlawrev-4132	234	52	november	november	PROPN
inlawrev-4132	234	53	1	1	NUM
inlawrev-4132	234	54	}	}	PUNCT
inlawrev-4132	234	55	^	^	PUNCT
inlawrev-4132	234	56	this	this	DET
inlawrev-4132	234	57	new	new	ADJ
inlawrev-4132	234	58	legislation	legislation	NOUN
inlawrev-4132	234	59	provided	provide	VERB
inlawrev-4132	234	60	effective	effective	ADJ
inlawrev-4132	234	61	dates	date	NOUN
inlawrev-4132	234	62	for	for	ADP
inlawrev-4132	234	63	such	such	ADJ
inlawrev-4132	234	64	ordinances	ordinance	NOUN
inlawrev-4132	234	65	as	as	ADV
inlawrev-4132	234	66	well	well	ADV
inlawrev-4132	234	67	.	.	PUNCT
inlawrev-4132	235	1	g.	g.	NOUN
inlawrev-4132	235	2	inheritance	inheritance	NOUN
inlawrev-4132	235	3	and	and	CCONJ
inlawrev-4132	235	4	estate	estate	NOUN
inlawrev-4132	235	5	taxes	taxis	NOUN
inlawrev-4132	235	6	in	in	ADP
inlawrev-4132	235	7	an	an	DET
inlawrev-4132	235	8	effort	effort	NOUN
inlawrev-4132	235	9	to	to	PART
inlawrev-4132	235	10	clarify	clarify	VERB
inlawrev-4132	235	11	the	the	DET
inlawrev-4132	235	12	reporting	reporting	NOUN
inlawrev-4132	235	13	requirements	requirement	NOUN
inlawrev-4132	235	14	imposed	impose	VERB
inlawrev-4132	235	15	on	on	ADP
inlawrev-4132	235	16	a	a	DET
inlawrev-4132	235	17	taxpayer	taxpayer	NOUN
inlawrev-4132	235	18	,	,	PUNCT
inlawrev-4132	235	19	the	the	DET
inlawrev-4132	235	20	ga	ga	PROPN
inlawrev-4132	235	21	amended	amend	VERB
inlawrev-4132	235	22	ic	ic	PROPN
inlawrev-4132	235	23	6	6	NUM
inlawrev-4132	235	24	-	-	SYM
inlawrev-4132	235	25	4.1	4.1	NUM
inlawrev-4132	235	26	-	-	PUNCT
inlawrev-4132	235	27	4	4	NUM
inlawrev-4132	235	28	-	-	SYM
inlawrev-4132	235	29	0.5	0.5	NUM
inlawrev-4132	235	30	to	to	PART
inlawrev-4132	235	31	specify	specify	VERB
inlawrev-4132	235	32	the	the	DET
inlawrev-4132	235	33	requirements	requirement	NOUN
inlawrev-4132	235	34	of	of	ADP
inlawrev-4132	235	35	an	an	DET
inlawrev-4132	235	36	affidavit	affidavit	NOUN
inlawrev-4132	235	37	used	use	VERB
inlawrev-4132	235	38	to	to	PART
inlawrev-4132	235	39	state	state	VERB
inlawrev-4132	235	40	that	that	SCONJ
inlawrev-4132	235	41	no	no	DET
inlawrev-4132	235	42	inheritance	inheritance	NOUN
inlawrev-4132	235	43	tax	tax	NOUN
inlawrev-4132	235	44	is	be	AUX
inlawrev-4132	235	45	due	due	ADJ
inlawrev-4132	235	46	after	after	ADP
inlawrev-4132	235	47	applying	apply	VERB
inlawrev-4132	235	48	statutory	statutory	ADJ
inlawrev-4132	235	49	exemptions	exemption	NOUN
inlawrev-4132	235	50	to	to	ADP
inlawrev-4132	235	51	each	each	DET
inlawrev-4132	235	52	transferee	transferee	NOUN
inlawrev-4132	235	53	receiving	receive	VERB
inlawrev-4132	235	54	property	property	NOUN
inlawrev-4132	235	55	as	as	ADP
inlawrev-4132	235	56	a	a	DET
inlawrev-4132	235	57	result	result	NOUN
inlawrev-4132	235	58	of	of	ADP
inlawrev-4132	235	59	the	the	DET
inlawrev-4132	235	60	decedent	decedent	NOUN
inlawrev-4132	235	61	's	's	PART
inlawrev-4132	235	62	death.^^	death.^^	NOUN
inlawrev-4132	235	63	the	the	DET
inlawrev-4132	235	64	ga	ga	PROPN
inlawrev-4132	235	65	also	also	ADV
inlawrev-4132	235	66	amended	amend	VERB
inlawrev-4132	235	67	both	both	DET
inlawrev-4132	235	68	ic	ic	PROPN
inlawrev-4132	235	69	6	6	NUM
inlawrev-4132	235	70	-	-	SYM
inlawrev-4132	235	71	4.1	4.1	NUM
inlawrev-4132	235	72	-	-	PUNCT
inlawrev-4132	235	73	4	4	NUM
inlawrev-4132	235	74	-	-	SYM
inlawrev-4132	235	75	1	1	NUM
inlawrev-4132	235	76	and	and	CCONJ
inlawrev-4132	235	77	6	6	NUM
inlawrev-4132	235	78	-	-	SYM
inlawrev-4132	235	79	4.1	4.1	NUM
inlawrev-4132	235	80	-	-	PUNCT
inlawrev-4132	235	81	4	4	NUM
inlawrev-4132	235	82	-	-	SYM
inlawrev-4132	235	83	7	7	NUM
inlawrev-4132	235	84	to	to	PART
inlawrev-4132	235	85	require	require	VERB
inlawrev-4132	235	86	that	that	SCONJ
inlawrev-4132	235	87	both	both	CCONJ
inlawrev-4132	235	88	resident	resident	ADJ
inlawrev-4132	235	89	and	and	CCONJ
inlawrev-4132	235	90	non	non	ADJ
inlawrev-4132	235	91	-	-	ADJ
inlawrev-4132	235	92	resident	resident	ADJ
inlawrev-4132	235	93	inheritance	inheritance	NOUN
inlawrev-4132	235	94	tax	tax	NOUN
inlawrev-4132	235	95	returns	return	NOUN
inlawrev-4132	235	96	include	include	VERB
inlawrev-4132	235	97	all	all	DET
inlawrev-4132	235	98	taxable	taxable	ADJ
inlawrev-4132	235	99	transfers	transfer	NOUN
inlawrev-4132	235	100	known	know	VERB
inlawrev-4132	235	101	to	to	ADP
inlawrev-4132	235	102	the	the	DET
inlawrev-4132	235	103	person	person	NOUN
inlawrev-4132	235	104	filing	file	VERB
inlawrev-4132	235	105	the	the	DET
inlawrev-4132	235	106	return.^	return.^	NOUN
inlawrev-4132	235	107	"	"	PUNCT
inlawrev-4132	235	108	*	*	PUNCT
inlawrev-4132	235	109	h.	h.	NOUN
inlawrev-4132	235	110	aircraft	aircraft	NOUN
inlawrev-4132	235	111	registration	registration	NOUN
inlawrev-4132	235	112	the	the	DET
inlawrev-4132	235	113	ga	ga	NOUN
inlawrev-4132	235	114	enacted	enact	VERB
inlawrev-4132	235	115	new	new	ADJ
inlawrev-4132	235	116	legislation	legislation	NOUN
inlawrev-4132	235	117	that	that	PRON
inlawrev-4132	235	118	allows	allow	VERB
inlawrev-4132	235	119	for	for	SCONJ
inlawrev-4132	235	120	an	an	DET
inlawrev-4132	235	121	aircraft	aircraft	NOUN
inlawrev-4132	235	122	to	to	PART
inlawrev-4132	235	123	be	be	AUX
inlawrev-4132	235	124	registered	register	VERB
inlawrev-4132	235	125	in	in	ADP
inlawrev-4132	235	126	indiana	indiana	PROPN
inlawrev-4132	235	127	without	without	ADP
inlawrev-4132	235	128	payment	payment	NOUN
inlawrev-4132	235	129	ofthe	ofthe	NOUN
inlawrev-4132	235	130	use	use	NOUN
inlawrev-4132	235	131	tax.^^	tax.^^	ADP
inlawrev-4132	236	1	this	this	DET
inlawrev-4132	236	2	provision	provision	NOUN
inlawrev-4132	236	3	holds	hold	VERB
inlawrev-4132	236	4	if"the	if"the	DET
inlawrev-4132	236	5	aircraft	aircraft	NOUN
inlawrev-4132	236	6	was	be	AUX
inlawrev-4132	236	7	registered	register	VERB
inlawrev-4132	236	8	in	in	ADP
inlawrev-4132	236	9	another	another	DET
inlawrev-4132	236	10	state	state	NOUN
inlawrev-4132	236	11	as	as	ADP
inlawrev-4132	236	12	of	of	ADP
inlawrev-4132	236	13	january	january	PROPN
inlawrev-4132	236	14	1	1	NUM
inlawrev-4132	236	15	,	,	PUNCT
inlawrev-4132	236	16	2010	2010	NUM
inlawrev-4132	236	17	,	,	PUNCT
inlawrev-4132	236	18	and	and	CCONJ
inlawrev-4132	236	19	any	any	DET
inlawrev-4132	236	20	sales	sale	NOUN
inlawrev-4132	236	21	or	or	CCONJ
inlawrev-4132	236	22	use	use	VERB
inlawrev-4132	236	23	tax	tax	NOUN
inlawrev-4132	236	24	due	due	ADJ
inlawrev-4132	236	25	in	in	ADP
inlawrev-4132	236	26	the	the	DET
inlawrev-4132	236	27	registration	registration	NOUN
inlawrev-4132	236	28	state	state	NOUN
inlawrev-4132	236	29	was	be	AUX
inlawrev-4132	236	30	paid	pay	VERB
inlawrev-4132	236	31	and	and	CCONJ
inlawrev-4132	236	32	ownership	ownership	VERB
inlawrev-4132	236	33	ofthe	ofthe	NOUN
inlawrev-4132	236	34	aircraft	aircraft	NOUN
inlawrev-4132	236	35	has	have	AUX
inlawrev-4132	236	36	not	not	PART
inlawrev-4132	236	37	changed	change	VERB
inlawrev-4132	236	38	after	after	ADP
inlawrev-4132	236	39	december	december	PROPN
inlawrev-4132	236	40	31	31	NUM
inlawrev-4132	236	41	,	,	PUNCT
inlawrev-4132	236	42	2009."^^	2009."^^	NUM
inlawrev-4132	236	43	there	there	PRON
inlawrev-4132	236	44	also	also	ADV
inlawrev-4132	236	45	must	must	AUX
inlawrev-4132	236	46	be	be	AUX
inlawrev-4132	236	47	no	no	DET
inlawrev-4132	236	48	outstanding	outstanding	ADJ
inlawrev-4132	236	49	liability	liability	NOUN
inlawrev-4132	236	50	in	in	ADP
inlawrev-4132	236	51	the	the	DET
inlawrev-4132	236	52	registration	registration	NOUN
inlawrev-4132	236	53	state	state	NOUN
inlawrev-4132	236	54	that	that	PRON
inlawrev-4132	236	55	relates	relate	VERB
inlawrev-4132	236	56	to	to	ADP
inlawrev-4132	236	57	the	the	DET
inlawrev-4132	236	58	aircraft	aircraft	NOUN
inlawrev-4132	236	59	,	,	PUNCT
inlawrev-4132	236	60	and	and	CCONJ
inlawrev-4132	236	61	an	an	DET
inlawrev-4132	236	62	application	application	NOUN
inlawrev-4132	236	63	for	for	ADP
inlawrev-4132	236	64	an	an	DET
inlawrev-4132	236	65	indiana	indiana	NOUN
inlawrev-4132	236	66	registration	registration	NOUN
inlawrev-4132	236	67	must	must	AUX
inlawrev-4132	236	68	be	be	AUX
inlawrev-4132	236	69	filed	file	VERB
inlawrev-4132	236	70	between	between	ADP
inlawrev-4132	236	71	june	june	PROPN
inlawrev-4132	236	72	30	30	NUM
inlawrev-4132	236	73	and	and	CCONJ
inlawrev-4132	236	74	september	september	PROPN
inlawrev-4132	236	75	30	30	NUM
inlawrev-4132	236	76	of	of	ADP
inlawrev-4132	236	77	2010.^^	2010.^^	NUM
inlawrev-4132	236	78	/.	/.	PUNCT
inlawrev-4132	236	79	innkeeper	innkeeper	NOUN
inlawrev-4132	236	80	's	's	PART
inlawrev-4132	236	81	tax	tax	NOUN
inlawrev-4132	236	82	the	the	DET
inlawrev-4132	236	83	ga	ga	PROPN
inlawrev-4132	236	84	amended	amend	VERB
inlawrev-4132	236	85	ic	ic	PROPN
inlawrev-4132	236	86	6	6	NUM
inlawrev-4132	236	87	-	-	SYM
inlawrev-4132	236	88	9	9	NUM
inlawrev-4132	236	89	-	-	PUNCT
inlawrev-4132	236	90	2	2	NUM
inlawrev-4132	236	91	-	-	SYM
inlawrev-4132	236	92	2	2	NUM
inlawrev-4132	236	93	to	to	PART
inlawrev-4132	236	94	correct	correct	VERB
inlawrev-4132	236	95	a	a	DET
inlawrev-4132	236	96	conflict	conflict	NOUN
inlawrev-4132	236	97	in	in	ADP
inlawrev-4132	236	98	the	the	DET
inlawrev-4132	236	99	lake	lake	PROPN
inlawrev-4132	236	100	county	county	PROPN
inlawrev-4132	236	101	innkeeper	innkeeper	NOUN
inlawrev-4132	236	102	's	's	PART
inlawrev-4132	236	103	tax	tax	NOUN
inlawrev-4132	236	104	statute	statute	NOUN
inlawrev-4132	236	105	.	.	PUNCT
inlawrev-4132	237	1	this	this	DET
inlawrev-4132	237	2	amendment	amendment	NOUN
inlawrev-4132	237	3	was	be	AUX
inlawrev-4132	237	4	effective	effective	ADJ
inlawrev-4132	237	5	upon	upon	SCONJ
inlawrev-4132	237	6	passage.^^	passage.^^	NUM
inlawrev-4132	237	7	81	81	NUM
inlawrev-4132	237	8	.	.	PUNCT
inlawrev-4132	238	1	mat	mat	NOUN
inlawrev-4132	238	2	1551	1551	NUM
inlawrev-4132	238	3	-	-	SYM
inlawrev-4132	238	4	53	53	NUM
inlawrev-4132	238	5	.	.	PUNCT
inlawrev-4132	238	6	82	82	NUM
inlawrev-4132	238	7	.	.	PUNCT
inlawrev-4132	239	1	see	see	VERB
inlawrev-4132	239	2	i	i	PRON
inlawrev-4132	239	3	d.	d.	PROPN
inlawrev-4132	239	4	at	at	ADP
inlawrev-4132	239	5	1453	1453	NUM
inlawrev-4132	239	6	.	.	PUNCT
inlawrev-4132	240	1	83	83	NUM
inlawrev-4132	240	2	.	.	PUNCT
inlawrev-4132	241	1	i	i	PRON
inlawrev-4132	241	2	d.	d.	PROPN
inlawrev-4132	241	3	at	at	ADP
inlawrev-4132	241	4	162	162	NUM
inlawrev-4132	241	5	.	.	PUNCT
inlawrev-4132	242	1	84	84	NUM
inlawrev-4132	242	2	.	.	PUNCT
inlawrev-4132	243	1	i	i	PRON
inlawrev-4132	243	2	d	d	PROPN
inlawrev-4132	243	3	at	at	ADP
inlawrev-4132	243	4	164	164	NUM
inlawrev-4132	243	5	.	.	PUNCT
inlawrev-4132	243	6	85	85	NUM
inlawrev-4132	243	7	.	.	PUNCT
inlawrev-4132	244	1	i	i	PRON
inlawrev-4132	244	2	d	d	PROPN
inlawrev-4132	244	3	at	at	ADP
inlawrev-4132	244	4	1453	1453	NUM
inlawrev-4132	244	5	.	.	PUNCT
inlawrev-4132	245	1	86	86	NUM
inlawrev-4132	245	2	.	.	PUNCT
inlawrev-4132	246	1	i	i	PRON
inlawrev-4132	246	2	d	d	PROPN
inlawrev-4132	246	3	87	87	NUM
inlawrev-4132	246	4	.	.	PUNCT
inlawrev-4132	247	1	i	i	PRON
inlawrev-4132	247	2	d	d	PROPN
inlawrev-4132	247	3	88	88	NUM
inlawrev-4132	247	4	.	.	PUNCT
inlawrev-4132	248	1	i	i	PRON
inlawrev-4132	248	2	d	d	PROPN
inlawrev-4132	248	3	at	at	ADP
inlawrev-4132	248	4	1454	1454	NUM
inlawrev-4132	248	5	.	.	PUNCT
inlawrev-4132	249	1	2011	2011	NUM
inlawrev-4132	249	2	]	]	PUNCT
inlawrev-4132	249	3	taxation	taxation	NOUN
inlawrev-4132	249	4	1477	1477	NUM
inlawrev-4132	249	5	j.	j.	PROPN
inlawrev-4132	249	6	other	other	ADJ
inlawrev-4132	249	7	provisions	provision	NOUN
inlawrev-4132	249	8	the	the	DET
inlawrev-4132	249	9	ga	ga	PROPN
inlawrev-4132	249	10	also	also	ADV
inlawrev-4132	249	11	passed	pass	VERB
inlawrev-4132	249	12	a	a	DET
inlawrev-4132	249	13	number	number	NOUN
inlawrev-4132	249	14	of	of	ADP
inlawrev-4132	249	15	other	other	ADJ
inlawrev-4132	249	16	provisions	provision	NOUN
inlawrev-4132	249	17	affecting	affect	VERB
inlawrev-4132	249	18	various	various	ADJ
inlawrev-4132	249	19	aspects	aspect	NOUN
inlawrev-4132	249	20	of	of	ADP
inlawrev-4132	249	21	tax	tax	NOUN
inlawrev-4132	249	22	policy	policy	NOUN
inlawrev-4132	249	23	.	.	PUNCT
inlawrev-4132	250	1	for	for	ADP
inlawrev-4132	250	2	instance	instance	NOUN
inlawrev-4132	250	3	,	,	PUNCT
inlawrev-4132	250	4	the	the	DET
inlawrev-4132	250	5	ga	ga	PROPN
inlawrev-4132	250	6	amended	amend	VERB
inlawrev-4132	250	7	ic	ic	PROPN
inlawrev-4132	250	8	36	36	NUM
inlawrev-4132	250	9	-	-	SYM
inlawrev-4132	250	10	7	7	NUM
inlawrev-4132	250	11	-	-	PUNCT
inlawrev-4132	250	12	13	13	NUM
inlawrev-4132	250	13	-	-	SYM
inlawrev-4132	250	14	12	12	NUM
inlawrev-4132	250	15	to	to	PART
inlawrev-4132	250	16	establish	establish	VERB
inlawrev-4132	250	17	a	a	DET
inlawrev-4132	250	18	third	third	ADJ
inlawrev-4132	250	19	community	community	NOUN
inlawrev-4132	250	20	revitalization	revitalization	NOUN
inlawrev-4132	250	21	enhancement	enhancement	NOUN
inlawrev-4132	250	22	district	district	NOUN
inlawrev-4132	250	23	in	in	ADP
inlawrev-4132	250	24	muncie	muncie	PROPN
inlawrev-4132	250	25	,	,	PUNCT
inlawrev-4132	250	26	indiana.^^	indiana.^^	PUNCT
inlawrev-4132	251	1	this	this	DET
inlawrev-4132	251	2	amendment	amendment	NOUN
inlawrev-4132	251	3	was	be	AUX
inlawrev-4132	251	4	effective	effective	ADJ
inlawrev-4132	251	5	upon	upon	SCONJ
inlawrev-4132	251	6	passage	passage	NOUN
inlawrev-4132	251	7	.	.	PUNCT
inlawrev-4132	252	1	the	the	DET
inlawrev-4132	252	2	ga	ga	PROPN
inlawrev-4132	252	3	also	also	ADV
inlawrev-4132	252	4	enacted	enact	VERB
inlawrev-4132	252	5	new	new	ADJ
inlawrev-4132	252	6	legislation	legislation	NOUN
inlawrev-4132	252	7	that	that	PRON
inlawrev-4132	252	8	allowed	allow	VERB
inlawrev-4132	252	9	for	for	ADP
inlawrev-4132	252	10	only	only	ADV
inlawrev-4132	252	11	two	two	NUM
inlawrev-4132	252	12	of	of	ADP
inlawrev-4132	252	13	the	the	DET
inlawrev-4132	252	14	three	three	NUM
inlawrev-4132	252	15	cred	cred	ADJ
inlawrev-4132	252	16	tax	tax	NOUN
inlawrev-4132	252	17	credit	credit	NOUN
inlawrev-4132	252	18	districts	district	NOUN
inlawrev-4132	252	19	in	in	ADP
inlawrev-4132	252	20	muncie	muncie	PROPN
inlawrev-4132	252	21	to	to	PART
inlawrev-4132	252	22	receive	receive	VERB
inlawrev-4132	252	23	incremental	incremental	ADJ
inlawrev-4132	252	24	sales	sale	NOUN
inlawrev-4132	252	25	and	and	CCONJ
inlawrev-4132	252	26	withholding	withholding	NOUN
inlawrev-4132	252	27	taxes	taxis	NOUN
inlawrev-4132	252	28	as	as	SCONJ
inlawrev-4132	252	29	determined	determine	VERB
inlawrev-4132	252	30	by	by	ADP
inlawrev-4132	252	31	the	the	DET
inlawrev-4132	252	32	advisory	advisory	NOUN
inlawrev-4132	252	33	commission.^^	commission.^^	NOUN
inlawrev-4132	253	1	the	the	DET
inlawrev-4132	253	2	advisory	advisory	ADJ
inlawrev-4132	253	3	commission	commission	NOUN
inlawrev-4132	253	4	is	be	AUX
inlawrev-4132	253	5	required	require	VERB
inlawrev-4132	253	6	to	to	PART
inlawrev-4132	253	7	notify	notify	VERB
inlawrev-4132	253	8	the	the	DET
inlawrev-4132	253	9	budget	budget	NOUN
inlawrev-4132	253	10	agency	agency	NOUN
inlawrev-4132	253	11	as	as	ADP
inlawrev-4132	253	12	to	to	ADP
inlawrev-4132	253	13	which	which	PRON
inlawrev-4132	253	14	districts	district	NOUN
inlawrev-4132	253	15	are	be	AUX
inlawrev-4132	253	16	selected	select	VERB
inlawrev-4132	253	17	to	to	PART
inlawrev-4132	253	18	receive	receive	VERB
inlawrev-4132	253	19	the	the	DET
inlawrev-4132	253	20	allocation.^	allocation.^	NOUN
inlawrev-4132	253	21	'	'	PUNCT
inlawrev-4132	253	22	the	the	DET
inlawrev-4132	253	23	ga	ga	PROPN
inlawrev-4132	253	24	amended	amend	VERB
inlawrev-4132	253	25	ic	ic	PROPN
inlawrev-4132	253	26	36	36	NUM
inlawrev-4132	253	27	-	-	SYM
inlawrev-4132	253	28	7	7	NUM
inlawrev-4132	253	29	-	-	PUNCT
inlawrev-4132	253	30	32	32	NUM
inlawrev-4132	253	31	-	-	SYM
inlawrev-4132	253	32	1	1	NUM
inlawrev-4132	253	33	1	1	NUM
inlawrev-4132	253	34	to	to	PART
inlawrev-4132	253	35	provide	provide	VERB
inlawrev-4132	253	36	that	that	SCONJ
inlawrev-4132	253	37	if	if	SCONJ
inlawrev-4132	253	38	a	a	DET
inlawrev-4132	253	39	certified	certify	VERB
inlawrev-4132	253	40	technology	technology	NOUN
inlawrev-4132	253	41	park	park	NOUN
inlawrev-4132	253	42	is	be	AUX
inlawrev-4132	253	43	not	not	PART
inlawrev-4132	253	44	recertified	recertifie	VERB
inlawrev-4132	253	45	by	by	ADP
inlawrev-4132	253	46	the	the	DET
inlawrev-4132	253	47	ledc	ledc	NOUN
inlawrev-4132	253	48	,	,	PUNCT
inlawrev-4132	253	49	the	the	DET
inlawrev-4132	253	50	ledc	ledc	NOUN
inlawrev-4132	253	51	is	be	AUX
inlawrev-4132	253	52	required	require	VERB
inlawrev-4132	253	53	to	to	PART
inlawrev-4132	253	54	notify	notify	VERB
inlawrev-4132	253	55	the	the	DET
inlawrev-4132	253	56	county	county	NOUN
inlawrev-4132	253	57	auditor	auditor	NOUN
inlawrev-4132	253	58	,	,	PUNCT
inlawrev-4132	253	59	the	the	DET
inlawrev-4132	253	60	dlgf	dlgf	NOUN
inlawrev-4132	253	61	,	,	PUNCT
inlawrev-4132	253	62	and	and	CCONJ
inlawrev-4132	253	63	the	the	DET
inlawrev-4132	253	64	department.^^	department.^^	NOUN
inlawrev-4132	253	65	the	the	DET
inlawrev-4132	253	66	ga	ga	PROPN
inlawrev-4132	253	67	enacted	enact	VERB
inlawrev-4132	253	68	ic	ic	PROPN
inlawrev-4132	253	69	36	36	NUM
inlawrev-4132	253	70	-	-	SYM
inlawrev-4132	253	71	8	8	NUM
inlawrev-4132	253	72	-	-	NUM
inlawrev-4132	253	73	16.6	16.6	NUM
inlawrev-4132	253	74	-	-	SYM
inlawrev-4132	253	75	12	12	NUM
inlawrev-4132	253	76	,	,	PUNCT
inlawrev-4132	253	77	which	which	PRON
inlawrev-4132	253	78	imposes	impose	VERB
inlawrev-4132	253	79	an	an	DET
inlawrev-4132	253	80	enhanced	enhanced	ADJ
inlawrev-4132	253	81	prepaid	prepay	VERB
inlawrev-4132	253	82	wireless	wireless	NOUN
inlawrev-4132	253	83	telecommunications	telecommunication	NOUN
inlawrev-4132	253	84	service	service	NOUN
inlawrev-4132	253	85	charge.^^	charge.^^	PUNCT
inlawrev-4132	254	1	the	the	DET
inlawrev-4132	254	2	fee	fee	NOUN
inlawrev-4132	254	3	is	be	AUX
inlawrev-4132	254	4	one	one	NUM
inlawrev-4132	254	5	-	-	PUNCT
inlawrev-4132	254	6	half	half	NOUN
inlawrev-4132	254	7	ofthe	ofthe	ADJ
inlawrev-4132	254	8	wireless	wireless	ADJ
inlawrev-4132	254	9	emergency	emergency	NOUN
inlawrev-4132	254	10	enhanced	enhance	VERB
inlawrev-4132	254	11	911	911	NUM
inlawrev-4132	254	12	fee	fee	NOUN
inlawrev-4132	254	13	.	.	PUNCT
inlawrev-4132	255	1	the	the	DET
inlawrev-4132	255	2	fee	fee	NOUN
inlawrev-4132	255	3	is	be	AUX
inlawrev-4132	255	4	to	to	PART
inlawrev-4132	255	5	be	be	AUX
inlawrev-4132	255	6	collected	collect	VERB
inlawrev-4132	255	7	by	by	ADP
inlawrev-4132	255	8	the	the	DET
inlawrev-4132	255	9	seller	seller	NOUN
inlawrev-4132	255	10	of	of	ADP
inlawrev-4132	255	11	prepaid	prepaid	ADJ
inlawrev-4132	255	12	wireless	wireless	ADJ
inlawrev-4132	255	13	telecommunications	telecommunication	NOUN
inlawrev-4132	255	14	service	service	NOUN
inlawrev-4132	255	15	when	when	SCONJ
inlawrev-4132	255	16	such	such	ADJ
inlawrev-4132	255	17	services	service	NOUN
inlawrev-4132	255	18	are	be	AUX
inlawrev-4132	255	19	sold	sell	VERB
inlawrev-4132	255	20	to	to	ADP
inlawrev-4132	255	21	another	another	DET
inlawrev-4132	255	22	person.^	person.^	NOUN
inlawrev-4132	255	23	'	'	PART
inlawrev-4132	255	24	*	*	PUNCT
inlawrev-4132	255	25	prepaid	prepaid	ADJ
inlawrev-4132	255	26	wireless	wireless	NOUN
inlawrev-4132	255	27	telecommunications	telecommunication	NOUN
inlawrev-4132	255	28	service	service	NOUN
inlawrev-4132	255	29	is	be	AUX
inlawrev-4132	255	30	defined	define	VERB
inlawrev-4132	255	31	by	by	ADP
inlawrev-4132	255	32	the	the	DET
inlawrev-4132	255	33	statute	statute	NOUN
inlawrev-4132	255	34	as	as	ADP
inlawrev-4132	255	35	a	a	DET
inlawrev-4132	255	36	telecommunication	telecommunication	NOUN
inlawrev-4132	255	37	service	service	NOUN
inlawrev-4132	255	38	that	that	PRON
inlawrev-4132	255	39	provides	provide	VERB
inlawrev-4132	255	40	the	the	DET
inlawrev-4132	255	41	right	right	NOUN
inlawrev-4132	255	42	to	to	PART
inlawrev-4132	255	43	use	use	VERB
inlawrev-4132	255	44	mobile	mobile	ADJ
inlawrev-4132	255	45	wireless	wireless	NOUN
inlawrev-4132	255	46	service	service	NOUN
inlawrev-4132	255	47	that	that	PRON
inlawrev-4132	255	48	must	must	AUX
inlawrev-4132	255	49	be	be	AUX
inlawrev-4132	255	50	paid	pay	VERB
inlawrev-4132	255	51	for	for	ADP
inlawrev-4132	255	52	in	in	ADP
inlawrev-4132	255	53	advance	advance	NOUN
inlawrev-4132	255	54	and	and	CCONJ
inlawrev-4132	255	55	is	be	AUX
inlawrev-4132	255	56	sold	sell	VERB
inlawrev-4132	255	57	in	in	ADP
inlawrev-4132	255	58	predetermined	predetermine	VERB
inlawrev-4132	255	59	units	unit	NOUN
inlawrev-4132	255	60	or	or	CCONJ
inlawrev-4132	255	61	dollars.^^	dollars.^^	NOUN
inlawrev-4132	255	62	the	the	DET
inlawrev-4132	255	63	fee	fee	NOUN
inlawrev-4132	255	64	is	be	AUX
inlawrev-4132	255	65	imposed	impose	VERB
inlawrev-4132	255	66	on	on	ADP
inlawrev-4132	255	67	each	each	DET
inlawrev-4132	255	68	retail	retail	ADJ
inlawrev-4132	255	69	transaction	transaction	NOUN
inlawrev-4132	255	70	.	.	PUNCT
inlawrev-4132	256	1	the	the	DET
inlawrev-4132	256	2	seller	seller	NOUN
inlawrev-4132	256	3	is	be	AUX
inlawrev-4132	256	4	required	require	VERB
inlawrev-4132	256	5	to	to	PART
inlawrev-4132	256	6	remit	remit	VERB
inlawrev-4132	256	7	the	the	DET
inlawrev-4132	256	8	fee	fee	NOUN
inlawrev-4132	256	9	to	to	ADP
inlawrev-4132	256	10	the	the	DET
inlawrev-4132	256	11	dlgf	dlgf	NOUN
inlawrev-4132	256	12	at	at	ADP
inlawrev-4132	256	13	the	the	DET
inlawrev-4132	256	14	time	time	NOUN
inlawrev-4132	256	15	and	and	CCONJ
inlawrev-4132	256	16	in	in	ADP
inlawrev-4132	256	17	the	the	DET
inlawrev-4132	256	18	manner	manner	NOUN
inlawrev-4132	256	19	prescribed	prescribe	VERB
inlawrev-4132	256	20	by	by	ADP
inlawrev-4132	256	21	the	the	DET
inlawrev-4132	256	22	dlgf	dlgf	NOUN
inlawrev-4132	256	23	.	.	PUNCT
inlawrev-4132	257	1	the	the	DET
inlawrev-4132	257	2	fee	fee	NOUN
inlawrev-4132	257	3	is	be	AUX
inlawrev-4132	257	4	exempt	exempt	ADJ
inlawrev-4132	257	5	from	from	ADP
inlawrev-4132	257	6	the	the	DET
inlawrev-4132	257	7	utility	utility	NOUN
inlawrev-4132	257	8	receipts	receipt	NOUN
inlawrev-4132	257	9	tax	tax	NOUN
inlawrev-4132	257	10	.	.	PUNCT
inlawrev-4132	258	1	a	a	DET
inlawrev-4132	258	2	seller	seller	NOUN
inlawrev-4132	258	3	is	be	AUX
inlawrev-4132	258	4	provided	provide	VERB
inlawrev-4132	258	5	a	a	DET
inlawrev-4132	258	6	collection	collection	NOUN
inlawrev-4132	258	7	allowance	allowance	NOUN
inlawrev-4132	258	8	of	of	ADP
inlawrev-4132	258	9	1	1	NUM
inlawrev-4132	258	10	%	%	NOUN
inlawrev-4132	258	11	of	of	ADP
inlawrev-4132	258	12	the	the	DET
inlawrev-4132	258	13	fees	fee	NOUN
inlawrev-4132	258	14	that	that	PRON
inlawrev-4132	258	15	are	be	AUX
inlawrev-4132	258	16	collected	collect	VERB
inlawrev-4132	258	17	by	by	ADP
inlawrev-4132	258	18	the	the	DET
inlawrev-4132	258	19	seller.^^	seller.^^	NOUN
inlawrev-4132	259	1	the	the	DET
inlawrev-4132	259	2	dlgf	dlgf	NOUN
inlawrev-4132	259	3	,	,	PUNCT
inlawrev-4132	259	4	in	in	ADP
inlawrev-4132	259	5	conjunction	conjunction	NOUN
inlawrev-4132	259	6	with	with	ADP
inlawrev-4132	259	7	the	the	DET
inlawrev-4132	259	8	wireless	wireless	NOUN
inlawrev-4132	259	9	enhanced	enhance	VERB
inlawrev-4132	259	10	911	911	NUM
inlawrev-4132	259	11	advisory	advisory	ADJ
inlawrev-4132	259	12	board	board	NOUN
inlawrev-4132	259	13	,	,	PUNCT
inlawrev-4132	259	14	is	be	AUX
inlawrev-4132	259	15	required	require	VERB
inlawrev-4132	259	16	to	to	PART
inlawrev-4132	259	17	establish	establish	VERB
inlawrev-4132	259	18	procedures	procedure	NOUN
inlawrev-4132	259	19	governing	govern	VERB
inlawrev-4132	259	20	the	the	DET
inlawrev-4132	259	21	collection	collection	NOUN
inlawrev-4132	259	22	and	and	CCONJ
inlawrev-4132	259	23	remittance	remittance	NOUN
inlawrev-4132	259	24	of	of	ADP
inlawrev-4132	259	25	the	the	DET
inlawrev-4132	259	26	fee	fee	NOUN
inlawrev-4132	259	27	in	in	ADP
inlawrev-4132	259	28	accordance	accordance	NOUN
inlawrev-4132	259	29	with	with	ADP
inlawrev-4132	259	30	procedures	procedure	NOUN
inlawrev-4132	259	31	used	use	VERB
inlawrev-4132	259	32	for	for	ADP
inlawrev-4132	259	33	listed	list	VERB
inlawrev-4132	259	34	taxes	taxis	NOUN
inlawrev-4132	259	35	.	.	PUNCT
inlawrev-4132	260	1	the	the	DET
inlawrev-4132	260	2	dlgf	dlgf	NOUN
inlawrev-4132	260	3	must	must	AUX
inlawrev-4132	260	4	take	take	VERB
inlawrev-4132	260	5	into	into	ADP
inlawrev-4132	260	6	consideration	consideration	NOUN
inlawrev-4132	260	7	the	the	DET
inlawrev-4132	260	8	difference	difference	NOUN
inlawrev-4132	260	9	between	between	ADP
inlawrev-4132	260	10	large	large	ADJ
inlawrev-4132	260	11	and	and	CCONJ
inlawrev-4132	260	12	small	small	ADJ
inlawrev-4132	260	13	sellers	seller	NOUN
inlawrev-4132	260	14	and	and	CCONJ
inlawrev-4132	260	15	may	may	AUX
inlawrev-4132	260	16	establish	establish	VERB
inlawrev-4132	260	17	lower	low	ADJ
inlawrev-4132	260	18	thresholds	threshold	NOUN
inlawrev-4132	260	19	for	for	ADP
inlawrev-4132	260	20	the	the	DET
inlawrev-4132	260	21	remittance	remittance	NOUN
inlawrev-4132	260	22	of	of	ADP
inlawrev-4132	260	23	the	the	DET
inlawrev-4132	260	24	fee	fee	NOUN
inlawrev-4132	260	25	by	by	ADP
inlawrev-4132	260	26	small	small	ADJ
inlawrev-4132	260	27	sellers.^^	sellers.^^	X
inlawrev-4132	261	1	the	the	DET
inlawrev-4132	261	2	term	term	NOUN
inlawrev-4132	261	3	"	"	PUNCT
inlawrev-4132	261	4	small	small	ADJ
inlawrev-4132	261	5	seller	seller	NOUN
inlawrev-4132	261	6	"	"	PUNCT
inlawrev-4132	261	7	is	be	AUX
inlawrev-4132	261	8	defined	define	VERB
inlawrev-4132	261	9	by	by	ADP
inlawrev-4132	261	10	the	the	DET
inlawrev-4132	261	11	statute	statute	NOUN
inlawrev-4132	261	12	as	as	ADP
inlawrev-4132	261	13	a	a	DET
inlawrev-4132	261	14	seller	seller	NOUN
inlawrev-4132	261	15	"	"	PUNCT
inlawrev-4132	261	16	that	that	PRON
inlawrev-4132	261	17	sells	sell	VERB
inlawrev-4132	261	18	less	less	ADJ
inlawrev-4132	261	19	than	than	ADP
inlawrev-4132	261	20	one	one	NUM
inlawrev-4132	261	21	hundred	hundred	NUM
inlawrev-4132	261	22	dollars	dollar	NOUN
inlawrev-4132	261	23	.	.	PUNCT
inlawrev-4132	261	24	.	.	PUNCT
inlawrev-4132	262	1	.	.	PUNCT
inlawrev-4132	263	1	of	of	ADP
inlawrev-4132	263	2	prepaid	prepaid	ADJ
inlawrev-4132	263	3	wireless	wireless	NOUN
inlawrev-4132	263	4	telecommunications	telecommunication	NOUN
inlawrev-4132	263	5	services	service	NOUN
inlawrev-4132	263	6	each	each	DET
inlawrev-4132	263	7	month	month	NOUN
inlawrev-4132	263	8	.	.	PUNCT
inlawrev-4132	264	1	"^^	"^^	PROPN
inlawrev-4132	264	2	by	by	ADP
inlawrev-4132	264	3	january	january	PROPN
inlawrev-4132	264	4	1	1	NUM
inlawrev-4132	264	5	,	,	PUNCT
inlawrev-4132	264	6	2011	2011	NUM
inlawrev-4132	264	7	,	,	PUNCT
inlawrev-4132	264	8	the	the	DET
inlawrev-4132	264	9	dlgf	dlgf	NOUN
inlawrev-4132	264	10	is	be	AUX
inlawrev-4132	264	11	required	require	VERB
inlawrev-4132	264	12	to	to	PART
inlawrev-4132	264	13	determine	determine	VERB
inlawrev-4132	264	14	the	the	DET
inlawrev-4132	264	15	amount	amount	NOUN
inlawrev-4132	264	16	of	of	ADP
inlawrev-4132	264	17	fees	fee	NOUN
inlawrev-4132	264	18	collected	collect	VERB
inlawrev-4132	264	19	and	and	CCONJ
inlawrev-4132	264	20	remitted	remit	VERB
inlawrev-4132	264	21	for	for	ADP
inlawrev-4132	264	22	prepaid	prepaid	ADJ
inlawrev-4132	264	23	wireless	wireless	ADJ
inlawrev-4132	264	24	telecommunications	telecommunication	NOUN
inlawrev-4132	264	25	by	by	ADP
inlawrev-4132	264	26	a	a	DET
inlawrev-4132	264	27	commercial	commercial	ADJ
inlawrev-4132	264	28	mobile	mobile	ADJ
inlawrev-4132	264	29	radio	radio	NOUN
inlawrev-4132	264	30	89	89	NUM
inlawrev-4132	264	31	.	.	PUNCT
inlawrev-4132	265	1	mat	mat	PROPN
inlawrev-4132	265	2	1508	1508	NUM
inlawrev-4132	265	3	.	.	PUNCT
inlawrev-4132	266	1	90	90	NUM
inlawrev-4132	266	2	.	.	PUNCT
inlawrev-4132	266	3	mat	mat	NOUN
inlawrev-4132	266	4	1278	1278	NUM
inlawrev-4132	266	5	.	.	PUNCT
inlawrev-4132	267	1	91	91	NUM
inlawrev-4132	267	2	.	.	PUNCT
inlawrev-4132	268	1	see	see	VERB
inlawrev-4132	268	2	i	i	PRON
inlawrev-4132	268	3	d.	d.	PROPN
inlawrev-4132	268	4	92	92	NUM
inlawrev-4132	268	5	.	.	PUNCT
inlawrev-4132	269	1	mat	mat	NOUN
inlawrev-4132	269	2	1520	1520	NUM
inlawrev-4132	269	3	.	.	PUNCT
inlawrev-4132	270	1	93	93	NUM
inlawrev-4132	270	2	.	.	PUNCT
inlawrev-4132	270	3	mat	mat	NOUN
inlawrev-4132	270	4	1521	1521	NUM
inlawrev-4132	270	5	.	.	PUNCT
inlawrev-4132	271	1	94	94	NUM
inlawrev-4132	271	2	.	.	PUNCT
inlawrev-4132	272	1	i	i	PRON
inlawrev-4132	272	2	d.	d.	PROPN
inlawrev-4132	272	3	95	95	NUM
inlawrev-4132	272	4	.	.	PUNCT
inlawrev-4132	273	1	i	i	PRON
inlawrev-4132	273	2	d	d	PROPN
inlawrev-4132	273	3	at	at	ADP
inlawrev-4132	273	4	1527	1527	NUM
inlawrev-4132	273	5	.	.	PUNCT
inlawrev-4132	274	1	96	96	NUM
inlawrev-4132	274	2	.	.	PUNCT
inlawrev-4132	275	1	i	i	PRON
inlawrev-4132	275	2	d	d	PROPN
inlawrev-4132	275	3	at	at	ADP
inlawrev-4132	275	4	1528	1528	NUM
inlawrev-4132	275	5	.	.	PUNCT
inlawrev-4132	276	1	97	97	NUM
inlawrev-4132	276	2	.	.	PUNCT
inlawrev-4132	277	1	i	i	PRON
inlawrev-4132	277	2	d	d	PROPN
inlawrev-4132	277	3	98	98	NUM
inlawrev-4132	277	4	.	.	PUNCT
inlawrev-4132	277	5	mat	mat	NOUN
inlawrev-4132	277	6	1529	1529	NUM
inlawrev-4132	277	7	.	.	PUNCT
inlawrev-4132	278	1	1478	1478	NUM
inlawrev-4132	278	2	indiana	indiana	PROPN
inlawrev-4132	278	3	law	law	PROPN
inlawrev-4132	278	4	review	review	NOUN
inlawrev-4132	279	1	[	[	X
inlawrev-4132	279	2	vol	vol	NOUN
inlawrev-4132	279	3	.	.	PUNCT
inlawrev-4132	279	4	44	44	NUM
inlawrev-4132	279	5	:	:	SYM
inlawrev-4132	279	6	1467	1467	NUM
inlawrev-4132	279	7	service	service	NOUN
inlawrev-4132	279	8	provider	provider	NOUN
inlawrev-4132	279	9	during	during	ADP
inlawrev-4132	279	10	the	the	DET
inlawrev-4132	279	11	period	period	NOUN
inlawrev-4132	279	12	from	from	ADP
inlawrev-4132	279	13	july	july	PROPN
inlawrev-4132	279	14	1	1	NUM
inlawrev-4132	279	15	,	,	PUNCT
inlawrev-4132	279	16	2008	2008	NUM
inlawrev-4132	279	17	through	through	ADP
inlawrev-4132	279	18	june	june	PROPN
inlawrev-4132	279	19	30	30	NUM
inlawrev-4132	279	20	,	,	PUNCT
inlawrev-4132	279	21	2010.^^	2010.^^	NUM
inlawrev-4132	279	22	the	the	DET
inlawrev-4132	279	23	dlgf	dlgf	NOUN
inlawrev-4132	279	24	is	be	AUX
inlawrev-4132	279	25	required	require	VERB
inlawrev-4132	279	26	to	to	PART
inlawrev-4132	279	27	ascertain	ascertain	VERB
inlawrev-4132	279	28	the	the	DET
inlawrev-4132	279	29	total	total	ADJ
inlawrev-4132	279	30	amount	amount	NOUN
inlawrev-4132	279	31	of	of	ADP
inlawrev-4132	279	32	fees	fee	NOUN
inlawrev-4132	279	33	collected	collect	VERB
inlawrev-4132	279	34	for	for	ADP
inlawrev-4132	279	35	prepaid	prepaid	ADJ
inlawrev-4132	279	36	wireless	wireless	NOUN
inlawrev-4132	279	37	telecommunications	telecommunication	NOUN
inlawrev-4132	279	38	for	for	ADP
inlawrev-4132	279	39	the	the	DET
inlawrev-4132	279	40	period	period	NOUN
inlawrev-4132	279	41	from	from	ADP
inlawrev-4132	279	42	july	july	PROPN
inlawrev-4132	279	43	1	1	NUM
inlawrev-4132	279	44	,	,	PUNCT
inlawrev-4132	279	45	2010	2010	NUM
inlawrev-4132	279	46	through	through	ADP
inlawrev-4132	279	47	june	june	PROPN
inlawrev-4132	279	48	30	30	NUM
inlawrev-4132	279	49	,	,	PUNCT
inlawrev-4132	279	50	20	20	NUM
inlawrev-4132	279	51	1	1	NUM
inlawrev-4132	279	52	2	2	NUM
inlawrev-4132	279	53	by	by	ADP
inlawrev-4132	279	54	january	january	PROPN
inlawrev-4132	279	55	1,2013	1,2013	PROPN
inlawrev-4132	279	56	.	.	PUNCT
inlawrev-4132	280	1	ifthe	ifthe	PROPN
inlawrev-4132	280	2	amount	amount	NOUN
inlawrev-4132	280	3	determined	determine	VERB
inlawrev-4132	280	4	for	for	ADP
inlawrev-4132	280	5	the	the	DET
inlawrev-4132	280	6	period	period	NOUN
inlawrev-4132	280	7	from	from	ADP
inlawrev-4132	280	8	july	july	PROPN
inlawrev-4132	280	9	2010	2010	NUM
inlawrev-4132	280	10	through	through	ADP
inlawrev-4132	280	11	june	june	PROPN
inlawrev-4132	280	12	2012	2012	NUM
inlawrev-4132	280	13	is	be	AUX
inlawrev-4132	280	14	less	less	ADJ
inlawrev-4132	280	15	than	than	ADP
inlawrev-4132	280	16	the	the	DET
inlawrev-4132	280	17	amount	amount	NOUN
inlawrev-4132	280	18	determined	determine	VERB
inlawrev-4132	280	19	from	from	ADP
inlawrev-4132	280	20	july	july	PROPN
inlawrev-4132	280	21	2008	2008	NUM
inlawrev-4132	280	22	through	through	ADP
inlawrev-4132	280	23	june	june	PROPN
inlawrev-4132	280	24	2010	2010	NUM
inlawrev-4132	280	25	by	by	ADP
inlawrev-4132	280	26	more	more	ADJ
inlawrev-4132	280	27	than	than	ADP
inlawrev-4132	280	28	5	5	NUM
inlawrev-4132	280	29	%	%	NOUN
inlawrev-4132	280	30	,	,	PUNCT
inlawrev-4132	280	31	the	the	DET
inlawrev-4132	280	32	fee	fee	NOUN
inlawrev-4132	280	33	will	will	AUX
inlawrev-4132	280	34	sunset	sunset	VERB
inlawrev-4132	280	35	and	and	CCONJ
inlawrev-4132	280	36	no	no	ADV
inlawrev-4132	280	37	longer	long	ADV
inlawrev-4132	280	38	apply	apply	VERB
inlawrev-4132	280	39	.	.	PUNCT
inlawrev-4132	281	1	'	'	PUNCT
inlawrev-4132	281	2	*	*	X
inlawrev-4132	281	3	^^	^^	SYM
inlawrev-4132	281	4	ii	ii	PROPN
inlawrev-4132	281	5	.	.	PUNCT
inlawrev-4132	282	1	indiana	indiana	PROPN
inlawrev-4132	282	2	tax	tax	PROPN
inlawrev-4132	282	3	court	court	NOUN
inlawrev-4132	282	4	decisions	decision	VERB
inlawrev-4132	282	5	the	the	DET
inlawrev-4132	282	6	tax	tax	NOUN
inlawrev-4132	282	7	court	court	NOUN
inlawrev-4132	282	8	rendered	render	VERB
inlawrev-4132	282	9	a	a	DET
inlawrev-4132	282	10	variety	variety	NOUN
inlawrev-4132	282	11	of	of	ADP
inlawrev-4132	282	12	opinions	opinion	NOUN
inlawrev-4132	282	13	from	from	ADP
inlawrev-4132	282	14	january	january	PROPN
inlawrev-4132	282	15	1	1	NUM
inlawrev-4132	282	16	,	,	PUNCT
inlawrev-4132	282	17	2010	2010	NUM
inlawrev-4132	282	18	to	to	ADP
inlawrev-4132	282	19	december	december	PROPN
inlawrev-4132	282	20	31	31	NUM
inlawrev-4132	282	21	,	,	PUNCT
inlawrev-4132	282	22	2010	2010	NUM
inlawrev-4132	282	23	.	.	PUNCT
inlawrev-4132	283	1	specifically	specifically	ADV
inlawrev-4132	283	2	,	,	PUNCT
inlawrev-4132	283	3	the	the	DET
inlawrev-4132	283	4	tax	tax	NOUN
inlawrev-4132	283	5	court	court	NOUN
inlawrev-4132	283	6	issued	issue	VERB
inlawrev-4132	283	7	seventeen	seventeen	NUM
inlawrev-4132	283	8	published	publish	VERB
inlawrev-4132	283	9	opinions	opinion	NOUN
inlawrev-4132	283	10	and	and	CCONJ
inlawrev-4132	283	11	decisions	decision	NOUN
inlawrev-4132	283	12	:	:	PUNCT
inlawrev-4132	283	13	eight	eight	NUM
inlawrev-4132	283	14	ofwhich	ofwhich	INTJ
inlawrev-4132	283	15	concerned	concern	VERB
inlawrev-4132	283	16	the	the	DET
inlawrev-4132	283	17	indiana	indiana	PROPN
inlawrev-4132	283	18	real	real	PROPN
inlawrev-4132	283	19	property	property	PROPN
inlawrev-4132	283	20	tax,^^^	tax,^^^	PROPN
inlawrev-4132	283	21	five	five	NUM
inlawrev-4132	283	22	of	of	ADP
inlawrev-4132	283	23	which	which	PRON
inlawrev-4132	283	24	concerned	concern	VERB
inlawrev-4132	283	25	the	the	DET
inlawrev-4132	283	26	inheritance	inheritance	NOUN
inlawrev-4132	283	27	tax,^^^	tax,^^^	PROPN
inlawrev-4132	283	28	two	two	NUM
inlawrev-4132	283	29	of	of	ADP
inlawrev-4132	283	30	which	which	PRON
inlawrev-4132	283	31	concerned	concern	VERB
inlawrev-4132	283	32	the	the	DET
inlawrev-4132	283	33	sales	sale	NOUN
inlawrev-4132	283	34	and	and	CCONJ
inlawrev-4132	283	35	use	use	VERB
inlawrev-4132	283	36	tax,'^^	tax,'^^	PRON
inlawrev-4132	283	37	one	one	NUM
inlawrev-4132	283	38	of	of	ADP
inlawrev-4132	283	39	which	which	PRON
inlawrev-4132	283	40	concerned	concern	VERB
inlawrev-4132	283	41	the	the	DET
inlawrev-4132	283	42	personal	personal	ADJ
inlawrev-4132	283	43	property	property	NOUN
inlawrev-4132	283	44	tax,'^"^	tax,'^"^	NOUN
inlawrev-4132	283	45	and	and	CCONJ
inlawrev-4132	283	46	one	one	NUM
inlawrev-4132	283	47	of	of	ADP
inlawrev-4132	283	48	which	which	PRON
inlawrev-4132	283	49	concerned	concern	VERB
inlawrev-4132	283	50	the	the	DET
inlawrev-4132	283	51	utility	utility	NOUN
inlawrev-4132	283	52	services	service	NOUN
inlawrev-4132	283	53	use	use	VERB
inlawrev-4132	283	54	tax.^^^	tax.^^^	ADV
inlawrev-4132	283	55	the	the	DET
inlawrev-4132	283	56	tax	tax	NOUN
inlawrev-4132	283	57	court	court	NOUN
inlawrev-4132	283	58	also	also	ADV
inlawrev-4132	283	59	issued	issue	VERB
inlawrev-4132	283	60	ten	ten	NUM
inlawrev-4132	283	61	unpublished	unpublished	ADJ
inlawrev-4132	283	62	opinions	opinion	NOUN
inlawrev-4132	283	63	:	:	PUNCT
inlawrev-4132	283	64	six	six	NUM
inlawrev-4132	283	65	of	of	ADP
inlawrev-4132	283	66	which	which	PRON
inlawrev-4132	283	67	concerned	concerned	ADJ
inlawrev-4132	283	68	indiana	indiana	PROPN
inlawrev-4132	283	69	real	real	ADJ
inlawrev-4132	283	70	property	property	NOUN
inlawrev-4132	283	71	tax,^^^	tax,^^^	PROPN
inlawrev-4132	283	72	one	one	NUM
inlawrev-4132	283	73	ofwhich	ofwhich	INTJ
inlawrev-4132	283	74	concerned	concern	VERB
inlawrev-4132	283	75	the	the	DET
inlawrev-4132	283	76	sales	sale	NOUN
inlawrev-4132	283	77	and	and	CCONJ
inlawrev-4132	283	78	use	use	VERB
inlawrev-4132	283	79	tax,'^^	tax,'^^	PRON
inlawrev-4132	283	80	one	one	NUM
inlawrev-4132	283	81	ofwhich	ofwhich	ADP
inlawrev-4132	283	82	concerned	concern	VERB
inlawrev-4132	283	83	the	the	DET
inlawrev-4132	283	84	personal	personal	ADJ
inlawrev-4132	283	85	property	property	NOUN
inlawrev-4132	283	86	tax,'^^	tax,'^^	PROPN
inlawrev-4132	283	87	one	one	NUM
inlawrev-4132	283	88	of	of	ADP
inlawrev-4132	283	89	which	which	PRON
inlawrev-4132	283	90	concerned	concern	VERB
inlawrev-4132	283	91	the	the	DET
inlawrev-4132	283	92	corporate	corporate	ADJ
inlawrev-4132	283	93	income	income	NOUN
inlawrev-4132	283	94	tax,'^^	tax,'^^	PROPN
inlawrev-4132	283	95	and	and	CCONJ
inlawrev-4132	283	96	one	one	NUM
inlawrev-4132	283	97	of	of	ADP
inlawrev-4132	283	98	which	which	PRON
inlawrev-4132	283	99	concerned	concern	VERB
inlawrev-4132	283	100	the	the	DET
inlawrev-4132	283	101	utility	utility	NOUN
inlawrev-4132	283	102	services	service	NOUN
inlawrev-4132	283	103	use	use	VERB
inlawrev-4132	283	104	tax.^'^	tax.^'^	ADP
inlawrev-4132	283	105	a	a	DET
inlawrev-4132	283	106	summary	summary	NOUN
inlawrev-4132	283	107	of	of	ADP
inlawrev-4132	283	108	each	each	DET
inlawrev-4132	283	109	opinion	opinion	NOUN
inlawrev-4132	283	110	and	and	CCONJ
inlawrev-4132	283	111	decision	decision	NOUN
inlawrev-4132	283	112	appears	appear	VERB
inlawrev-4132	283	113	below	below	ADV
inlawrev-4132	283	114	.	.	PUNCT
inlawrev-4132	284	1	a.	a.	NOUN
inlawrev-4132	284	2	real	real	ADJ
inlawrev-4132	284	3	property	property	NOUN
inlawrev-4132	284	4	tax	tax	NOUN
inlawrev-4132	284	5	l	l	NOUN
inlawrev-4132	284	6	holsapple	holsapple	PROPN
inlawrev-4132	284	7	v.	v.	PROPN
inlawrev-4132	284	8	monroe	monroe	PROPN
inlawrev-4132	284	9	county	county	PROPN
inlawrev-4132	284	10	assessor.^''—e.l	assessor.^''—e.l	PROPN
inlawrev-4132	284	11	.	.	PUNCT
inlawrev-4132	285	1	and	and	CCONJ
inlawrev-4132	285	2	b.l	b.l	PROPN
inlawrev-4132	285	3	.	.	PROPN
inlawrev-4132	285	4	holsapple	holsapple	PROPN
inlawrev-4132	285	5	(	(	PUNCT
inlawrev-4132	285	6	the	the	DET
inlawrev-4132	285	7	"	"	PUNCT
inlawrev-4132	285	8	holsapples	holsapple	NOUN
inlawrev-4132	285	9	"	"	PUNCT
inlawrev-4132	285	10	)	)	PUNCT
inlawrev-4132	285	11	appealed	appeal	VERB
inlawrev-4132	285	12	the	the	DET
inlawrev-4132	285	13	ibtr	ibtr	NOUN
inlawrev-4132	285	14	's	's	PART
inlawrev-4132	285	15	final	final	ADJ
inlawrev-4132	285	16	determination	determination	NOUN
inlawrev-4132	285	17	regarding	regard	VERB
inlawrev-4132	285	18	their	their	PRON
inlawrev-4132	285	19	real	real	ADJ
inlawrev-4132	285	20	property	property	NOUN
inlawrev-4132	285	21	assessment	assessment	NOUN
inlawrev-4132	285	22	for	for	ADP
inlawrev-4132	285	23	the	the	DET
inlawrev-4132	285	24	2006	2006	NUM
inlawrev-4132	285	25	and	and	CCONJ
inlawrev-4132	285	26	2007	2007	NUM
inlawrev-4132	285	27	tax	tax	NOUN
inlawrev-4132	285	28	years	year	NOUN
inlawrev-4132	285	29	.	.	PUNCT
inlawrev-4132	286	1	the	the	DET
inlawrev-4132	286	2	ibtr	ibtr	VERB
inlawrev-4132	286	3	issued	issue	VERB
inlawrev-4132	286	4	a	a	DET
inlawrev-4132	286	5	final	final	ADJ
inlawrev-4132	286	6	determination	determination	NOUN
inlawrev-4132	286	7	on	on	ADP
inlawrev-4132	286	8	may	may	PROPN
inlawrev-4132	286	9	8	8	NUM
inlawrev-4132	286	10	,	,	PUNCT
inlawrev-4132	286	11	2009	2009	NUM
inlawrev-4132	286	12	in	in	ADP
inlawrev-4132	286	13	which	which	PRON
inlawrev-4132	286	14	it	it	PRON
inlawrev-4132	286	15	valued	value	VERB
inlawrev-4132	286	16	the	the	DET
inlawrev-4132	286	17	holsapples	holsapple	NOUN
inlawrev-4132	286	18	'	'	PART
inlawrev-4132	286	19	real	real	ADJ
inlawrev-4132	286	20	property	property	NOUN
inlawrev-4132	286	21	for	for	ADP
inlawrev-4132	286	22	the	the	DET
inlawrev-4132	286	23	2006	2006	NUM
inlawrev-4132	286	24	and	and	CCONJ
inlawrev-4132	286	25	2007	2007	NUM
inlawrev-4132	286	26	tax	tax	NOUN
inlawrev-4132	286	27	years	year	NOUN
inlawrev-4132	286	28	.	.	PUNCT
inlawrev-4132	287	1	an	an	DET
inlawrev-4132	287	2	appeal	appeal	NOUN
inlawrev-4132	287	3	was	be	AUX
inlawrev-4132	287	4	filed	file	VERB
inlawrev-4132	287	5	on	on	ADP
inlawrev-4132	287	6	july	july	PROPN
inlawrev-4132	287	7	3	3	NUM
inlawrev-4132	287	8	,	,	PUNCT
inlawrev-4132	287	9	2009	2009	NUM
inlawrev-4132	287	10	,	,	PUNCT
inlawrev-4132	287	11	and	and	CCONJ
inlawrev-4132	287	12	the	the	DET
inlawrev-4132	287	13	monroe	monroe	PROPN
inlawrev-4132	287	14	county	county	PROPN
inlawrev-4132	287	15	assessor	assessor	NOUN
inlawrev-4132	287	16	moved	move	VERB
inlawrev-4132	287	17	to	to	PART
inlawrev-4132	287	18	dismiss	dismiss	VERB
inlawrev-4132	287	19	the	the	DET
inlawrev-4132	287	20	holsapples	holsapple	NOUN
inlawrev-4132	287	21	'	'	PART
inlawrev-4132	287	22	appeal	appeal	NOUN
inlawrev-4132	287	23	because	because	SCONJ
inlawrev-4132	287	24	it	it	PRON
inlawrev-4132	287	25	was	be	AUX
inlawrev-4132	287	26	not	not	PART
inlawrev-4132	287	27	timely	timely	ADV
inlawrev-4132	287	28	filed	file	VERB
inlawrev-4132	287	29	under	under	ADP
inlawrev-4132	287	30	indiana	indiana	PROPN
inlawrev-4132	287	31	code	code	PROPN
inlawrev-4132	287	32	section	section	NOUN
inlawrev-4132	287	33	6	6	NUM
inlawrev-4132	287	34	-	-	SYM
inlawrev-4132	287	35	1.1	1.1	NUM
inlawrev-4132	287	36	-	-	PUNCT
inlawrev-4132	287	37	15	15	NUM
inlawrev-4132	287	38	-	-	PUNCT
inlawrev-4132	287	39	5.'^^	5.'^^	PROPN
inlawrev-4132	287	40	indiana	indiana	NOUN
inlawrev-4132	287	41	code	code	NOUN
inlawrev-4132	287	42	section	section	NOUN
inlawrev-4132	287	43	6	6	NUM
inlawrev-4132	287	44	-	-	SYM
inlawrev-4132	287	45	1	1	NUM
inlawrev-4132	287	46	.	.	PUNCT
inlawrev-4132	288	1	1	1	NUM
inlawrev-4132	288	2	-	-	SYM
inlawrev-4132	288	3	15	15	NUM
inlawrev-4132	288	4	-	-	SYM
inlawrev-4132	288	5	5	5	NUM
inlawrev-4132	288	6	requires	require	VERB
inlawrev-4132	288	7	a	a	DET
inlawrev-4132	288	8	taxpayer	taxpayer	NOUN
inlawrev-4132	288	9	to	to	PART
inlawrev-4132	288	10	file	file	VERB
inlawrev-4132	288	11	a	a	DET
inlawrev-4132	288	12	petition	petition	NOUN
inlawrev-4132	288	13	with	with	ADP
inlawrev-4132	288	14	the	the	DET
inlawrev-4132	288	15	tax	tax	NOUN
inlawrev-4132	288	16	court	court	NOUN
inlawrev-4132	288	17	no	no	ADV
inlawrev-4132	288	18	later	later	ADV
inlawrev-4132	288	19	than	than	SCONJ
inlawrev-4132	288	20	forty	forty	NUM
inlawrev-4132	288	21	-	-	PUNCT
inlawrev-4132	288	22	five	five	NUM
inlawrev-4132	288	23	days	day	NOUN
inlawrev-4132	288	24	after	after	SCONJ
inlawrev-4132	288	25	the	the	DET
inlawrev-4132	288	26	ibtr	ibtr	PROPN
inlawrev-4132	288	27	gives	give	VERB
inlawrev-4132	288	28	notice	notice	NOUN
inlawrev-4132	288	29	of	of	ADP
inlawrev-4132	288	30	its	its	PRON
inlawrev-4132	288	31	final	final	ADJ
inlawrev-4132	288	32	99	99	NUM
inlawrev-4132	288	33	.	.	PUNCT
inlawrev-4132	289	1	i	i	PRON
inlawrev-4132	289	2	d	d	PROPN
inlawrev-4132	289	3	at	at	ADP
inlawrev-4132	289	4	1529	1529	NUM
inlawrev-4132	289	5	-	-	SYM
inlawrev-4132	289	6	30	30	NUM
inlawrev-4132	289	7	.	.	PUNCT
inlawrev-4132	289	8	100	100	NUM
inlawrev-4132	289	9	.	.	PUNCT
inlawrev-4132	290	1	i	i	PRON
inlawrev-4132	290	2	d	d	PROPN
inlawrev-4132	290	3	at	at	ADP
inlawrev-4132	290	4	1530	1530	NUM
inlawrev-4132	290	5	.	.	PUNCT
inlawrev-4132	291	1	101	101	NUM
inlawrev-4132	291	2	.	.	PUNCT
inlawrev-4132	292	1	see	see	VERB
inlawrev-4132	292	2	supra	supra	PROPN
inlawrev-4132	292	3	part	part	PROPN
inlawrev-4132	292	4	i.a	i.a	PROPN
inlawrev-4132	292	5	.	.	PROPN
inlawrev-4132	292	6	1	1	NUM
inlawrev-4132	292	7	02	02	NUM
inlawrev-4132	292	8	.	.	PUNCT
inlawrev-4132	293	1	see	see	VERB
inlawrev-4132	293	2	supra	supra	PROPN
inlawrev-4132	293	3	part	part	PROPN
inlawrev-4132	293	4	lb	lb	NOUN
inlawrev-4132	293	5	.	.	NOUN
inlawrev-4132	293	6	1	1	NUM
inlawrev-4132	293	7	03	03	NUM
inlawrev-4132	293	8	.	.	PUNCT
inlawrev-4132	294	1	see	see	VERB
inlawrev-4132	294	2	supra	supra	PROPN
inlawrev-4132	294	3	part	part	PROPN
inlawrev-4132	294	4	i.c	i.c	PROPN
inlawrev-4132	294	5	.	.	PROPN
inlawrev-4132	294	6	104	104	NUM
inlawrev-4132	294	7	.	.	PUNCT
inlawrev-4132	295	1	see	see	VERB
inlawrev-4132	295	2	supra	supra	PROPN
inlawrev-4132	295	3	?	?	PUNCT
inlawrev-4132	295	4	art	art	PROPN
inlawrev-4132	295	5	i.	i.	PROPN
inlawrev-4132	295	6	d.	d.	PROPN
inlawrev-4132	295	7	1	1	NUM
inlawrev-4132	295	8	05	05	NUM
inlawrev-4132	295	9	.	.	PUNCT
inlawrev-4132	296	1	see	see	VERB
inlawrev-4132	296	2	supra	supra	PROPN
inlawrev-4132	296	3	part	part	PROPN
inlawrev-4132	296	4	i.j	i.j	PROPN
inlawrev-4132	296	5	.	.	PROPN
inlawrev-4132	296	6	1	1	NUM
inlawrev-4132	296	7	06	06	NUM
inlawrev-4132	296	8	.	.	PUNCT
inlawrev-4132	297	1	see	see	VERB
inlawrev-4132	297	2	supra	supra	PROPN
inlawrev-4132	297	3	part	part	PROPN
inlawrev-4132	297	4	la	la	PROPN
inlawrev-4132	297	5	.	.	PROPN
inlawrev-4132	297	6	107	107	NUM
inlawrev-4132	297	7	.	.	PUNCT
inlawrev-4132	298	1	see	see	VERB
inlawrev-4132	298	2	supra	supra	PROPN
inlawrev-4132	298	3	part	part	NOUN
inlawrev-4132	298	4	i.e.	i.e.	X
inlawrev-4132	298	5	108	108	NUM
inlawrev-4132	298	6	.	.	PUNCT
inlawrev-4132	299	1	see	see	VERB
inlawrev-4132	299	2	supra	supra	PROPN
inlawrev-4132	299	3	vartl.d	vartl.d	PROPN
inlawrev-4132	299	4	.	.	PUNCT
inlawrev-4132	300	1	109	109	NUM
inlawrev-4132	300	2	.	.	PUNCT
inlawrev-4132	301	1	see	see	VERB
inlawrev-4132	301	2	supra	supra	PROPN
inlawrev-4132	301	3	part	part	NOUN
inlawrev-4132	301	4	i.e.	i.e.	X
inlawrev-4132	301	5	1	1	NUM
inlawrev-4132	301	6	10	10	NUM
inlawrev-4132	301	7	.	.	PUNCT
inlawrev-4132	302	1	see	see	VERB
inlawrev-4132	302	2	supra	supra	PROPN
inlawrev-4132	302	3	part	part	PROPN
inlawrev-4132	302	4	i.j	i.j	PROPN
inlawrev-4132	302	5	.	.	NOUN
inlawrev-4132	302	6	111	111	NUM
inlawrev-4132	302	7	.	.	PUNCT
inlawrev-4132	303	1	918n.e.2d783(ind	918n.e.2d783(ind	NUM
inlawrev-4132	303	2	.	.	PUNCT
inlawrev-4132	304	1	t.c	t.c	PROPN
inlawrev-4132	304	2	.	.	PROPN
inlawrev-4132	304	3	2010	2010	NUM
inlawrev-4132	304	4	)	)	PUNCT
inlawrev-4132	304	5	.	.	PUNCT
inlawrev-4132	305	1	112	112	NUM
inlawrev-4132	305	2	.	.	PUNCT
inlawrev-4132	305	3	mat	mat	VERB
inlawrev-4132	305	4	783	783	NUM
inlawrev-4132	305	5	-	-	SYM
inlawrev-4132	305	6	84	84	NUM
inlawrev-4132	305	7	.	.	PUNCT
inlawrev-4132	306	1	2011	2011	NUM
inlawrev-4132	306	2	]	]	PUNCT
inlawrev-4132	306	3	taxation	taxation	NOUN
inlawrev-4132	306	4	1479	1479	NUM
inlawrev-4132	306	5	determination.^'^	determination.^'^	PROPN
inlawrev-4132	306	6	the	the	DET
inlawrev-4132	306	7	monroe	monroe	PROPN
inlawrev-4132	306	8	county	county	PROPN
inlawrev-4132	306	9	assessor	assessor	NOUN
inlawrev-4132	306	10	argued	argue	VERB
inlawrev-4132	306	11	that	that	SCONJ
inlawrev-4132	306	12	the	the	DET
inlawrev-4132	306	13	holsapples	holsapple	NOUN
inlawrev-4132	306	14	had	have	VERB
inlawrev-4132	306	15	until	until	ADP
inlawrev-4132	306	16	june	june	PROPN
inlawrev-4132	306	17	25	25	NUM
inlawrev-4132	306	18	,	,	PUNCT
inlawrev-4132	306	19	2009	2009	NUM
inlawrev-4132	306	20	to	to	PART
inlawrev-4132	306	21	comply	comply	VERB
inlawrev-4132	306	22	with	with	ADP
inlawrev-4132	306	23	all	all	DET
inlawrev-4132	306	24	ofthe	ofthe	ADJ
inlawrev-4132	306	25	notice	notice	NOUN
inlawrev-4132	306	26	requirements	requirement	NOUN
inlawrev-4132	306	27	provided	provide	VERB
inlawrev-4132	306	28	under	under	ADP
inlawrev-4132	306	29	the	the	DET
inlawrev-4132	306	30	statute	statute	NOUN
inlawrev-4132	306	31	.	.	PUNCT
inlawrev-4132	307	1	the	the	DET
inlawrev-4132	307	2	monroe	monroe	PROPN
inlawrev-4132	307	3	county	county	PROPN
inlawrev-4132	307	4	assessor	assessor	NOUN
inlawrev-4132	307	5	further	far	ADV
inlawrev-4132	307	6	argued	argue	VERB
inlawrev-4132	307	7	that	that	SCONJ
inlawrev-4132	307	8	because	because	SCONJ
inlawrev-4132	307	9	the	the	DET
inlawrev-4132	307	10	holsapples	holsapple	NOUN
inlawrev-4132	307	11	'	'	PART
inlawrev-4132	307	12	petition	petition	NOUN
inlawrev-4132	307	13	was	be	AUX
inlawrev-4132	307	14	not	not	PART
inlawrev-4132	307	15	filed	file	VERB
inlawrev-4132	307	16	until	until	ADP
inlawrev-4132	307	17	july	july	PROPN
inlawrev-4132	307	18	3	3	NUM
inlawrev-4132	307	19	,	,	PUNCT
inlawrev-4132	307	20	2009	2009	NUM
inlawrev-4132	307	21	,	,	PUNCT
inlawrev-4132	307	22	the	the	DET
inlawrev-4132	307	23	tax	tax	NOUN
inlawrev-4132	307	24	court	court	NOUN
inlawrev-4132	307	25	lacked	lack	VERB
inlawrev-4132	307	26	jurisdiction	jurisdiction	NOUN
inlawrev-4132	307	27	to	to	PART
inlawrev-4132	307	28	hear	hear	VERB
inlawrev-4132	307	29	the	the	DET
inlawrev-4132	307	30	appeal	appeal	NOUN
inlawrev-4132	307	31	.	.	PUNCT
inlawrev-4132	308	1	''"^	''"^	PUNCT
inlawrev-4132	308	2	in	in	ADP
inlawrev-4132	308	3	response	response	NOUN
inlawrev-4132	308	4	,	,	PUNCT
inlawrev-4132	308	5	the	the	DET
inlawrev-4132	308	6	holsapples	holsapple	NOUN
inlawrev-4132	308	7	maintained	maintain	VERB
inlawrev-4132	308	8	that	that	SCONJ
inlawrev-4132	308	9	they	they	PRON
inlawrev-4132	308	10	had	have	AUX
inlawrev-4132	308	11	originally	originally	ADV
inlawrev-4132	308	12	filed	file	VERB
inlawrev-4132	308	13	a	a	DET
inlawrev-4132	308	14	handwritten	handwritten	ADJ
inlawrev-4132	308	15	petition	petition	NOUN
inlawrev-4132	308	16	on	on	ADP
inlawrev-4132	308	17	june	june	PROPN
inlawrev-4132	308	18	22	22	NUM
inlawrev-4132	308	19	,	,	PUNCT
inlawrev-4132	308	20	2010	2010	NUM
inlawrev-4132	308	21	,	,	PUNCT
inlawrev-4132	308	22	but	but	CCONJ
inlawrev-4132	308	23	the	the	DET
inlawrev-4132	308	24	clerk	clerk	NOUN
inlawrev-4132	308	25	of	of	ADP
inlawrev-4132	308	26	the	the	DET
inlawrev-4132	308	27	court	court	NOUN
inlawrev-4132	308	28	had	have	AUX
inlawrev-4132	308	29	returned	return	VERB
inlawrev-4132	308	30	these	these	DET
inlawrev-4132	308	31	documents	document	NOUN
inlawrev-4132	308	32	for	for	ADP
inlawrev-4132	308	33	reformatting	reformatte	VERB
inlawrev-4132	308	34	.	.	PUNCT
inlawrev-4132	309	1	the	the	DET
inlawrev-4132	309	2	holsapples	holsapple	NOUN
inlawrev-4132	309	3	reformatted	reformatte	VERB
inlawrev-4132	309	4	the	the	DET
inlawrev-4132	309	5	documents	document	NOUN
inlawrev-4132	309	6	and	and	CCONJ
inlawrev-4132	309	7	resubmitted	resubmitte	VERB
inlawrev-4132	309	8	them	they	PRON
inlawrev-4132	309	9	to	to	ADP
inlawrev-4132	309	10	the	the	DET
inlawrev-4132	309	11	clerk	clerk	NOUN
inlawrev-4132	309	12	.	.	PUNCT
inlawrev-4132	310	1	the	the	DET
inlawrev-4132	310	2	holsapples	holsapple	NOUN
inlawrev-4132	310	3	argued	argue	VERB
inlawrev-4132	310	4	that	that	SCONJ
inlawrev-4132	310	5	the	the	DET
inlawrev-4132	310	6	tax	tax	NOUN
inlawrev-4132	310	7	court	court	NOUN
inlawrev-4132	310	8	should	should	AUX
inlawrev-4132	310	9	recognize	recognize	VERB
inlawrev-4132	310	10	the	the	DET
inlawrev-4132	310	11	original	original	ADJ
inlawrev-4132	310	12	filing	filing	NOUN
inlawrev-4132	310	13	date	date	NOUN
inlawrev-4132	310	14	and	and	CCONJ
inlawrev-4132	310	15	consider	consider	VERB
inlawrev-4132	310	16	the	the	DET
inlawrev-4132	310	17	reformatted	reformatte	VERB
inlawrev-4132	310	18	petition	petition	NOUN
inlawrev-4132	310	19	to	to	PART
inlawrev-4132	310	20	be	be	AUX
inlawrev-4132	310	21	an	an	DET
inlawrev-4132	310	22	amendment	amendment	NOUN
inlawrev-4132	310	23	to	to	ADP
inlawrev-4132	310	24	that	that	DET
inlawrev-4132	310	25	filing	filing	NOUN
inlawrev-4132	310	26	.	.	PUNCT
inlawrev-4132	311	1	''^	''^	PROPN
inlawrev-4132	312	1	the	the	DET
inlawrev-4132	312	2	tax	tax	NOUN
inlawrev-4132	312	3	court	court	NOUN
inlawrev-4132	312	4	held	hold	VERB
inlawrev-4132	312	5	that	that	SCONJ
inlawrev-4132	312	6	the	the	DET
inlawrev-4132	312	7	monroe	monroe	PROPN
inlawrev-4132	312	8	county	county	PROPN
inlawrev-4132	312	9	assessor	assessor	NOUN
inlawrev-4132	312	10	was	be	AUX
inlawrev-4132	312	11	correct	correct	ADJ
inlawrev-4132	312	12	and	and	CCONJ
inlawrev-4132	312	13	cited	cite	VERB
inlawrev-4132	312	14	indiana	indiana	PROPN
inlawrev-4132	312	15	law	law	PROPN
inlawrev-4132	312	16	that	that	PRON
inlawrev-4132	312	17	states	state	VERB
inlawrev-4132	312	18	,	,	PUNCT
inlawrev-4132	312	19	"	"	PUNCT
inlawrev-4132	312	20	[	[	X
inlawrev-4132	312	21	i]f	i]f	ADP
inlawrev-4132	312	22	a	a	DET
inlawrev-4132	312	23	taxpayer	taxpayer	NOUN
inlawrev-4132	312	24	fails	fail	VERB
inlawrev-4132	312	25	to	to	PART
inlawrev-4132	312	26	comply	comply	VERB
inlawrev-4132	312	27	with	with	ADP
inlawrev-4132	312	28	any	any	DET
inlawrev-4132	312	29	statutory	statutory	ADJ
inlawrev-4132	312	30	requirement	requirement	NOUN
inlawrev-4132	312	31	for	for	ADP
inlawrev-4132	312	32	the	the	DET
inlawrev-4132	312	33	initiation	initiation	NOUN
inlawrev-4132	312	34	of	of	ADP
inlawrev-4132	312	35	an	an	DET
inlawrev-4132	312	36	original	original	ADJ
inlawrev-4132	312	37	tax	tax	NOUN
inlawrev-4132	312	38	appeal	appeal	NOUN
inlawrev-4132	312	39	,	,	PUNCT
inlawrev-4132	312	40	the	the	DET
inlawrev-4132	312	41	tax	tax	NOUN
inlawrev-4132	312	42	court	court	NOUN
inlawrev-4132	312	43	does	do	AUX
inlawrev-4132	312	44	not	not	PART
inlawrev-4132	312	45	have	have	VERB
inlawrev-4132	312	46	jurisdiction	jurisdiction	NOUN
inlawrev-4132	312	47	to	to	PART
inlawrev-4132	312	48	hear	hear	VERB
inlawrev-4132	312	49	the	the	DET
inlawrev-4132	312	50	appeal	appeal	NOUN
inlawrev-4132	312	51	.	.	PUNCT
inlawrev-4132	313	1	"''^	"''^	PROPN
inlawrev-4132	314	1	the	the	DET
inlawrev-4132	314	2	tax	tax	NOUN
inlawrev-4132	314	3	court	court	NOUN
inlawrev-4132	314	4	further	far	ADV
inlawrev-4132	314	5	rejected	reject	VERB
inlawrev-4132	314	6	the	the	DET
inlawrev-4132	314	7	holsapples	holsapple	NOUN
inlawrev-4132	314	8	'	'	PART
inlawrev-4132	314	9	argument	argument	NOUN
inlawrev-4132	314	10	,	,	PUNCT
inlawrev-4132	314	11	explaining	explain	VERB
inlawrev-4132	314	12	that	that	SCONJ
inlawrev-4132	314	13	even	even	ADV
inlawrev-4132	314	14	ifthe	ifthe	PROPN
inlawrev-4132	314	15	holsapples	holsapples	PROPN
inlawrev-4132	314	16	'	'	PART
inlawrev-4132	314	17	reformatted	reformatte	VERB
inlawrev-4132	314	18	petition	petition	NOUN
inlawrev-4132	314	19	related	relate	VERB
inlawrev-4132	314	20	back	back	ADV
inlawrev-4132	314	21	to	to	ADP
inlawrev-4132	314	22	the	the	DET
inlawrev-4132	314	23	original	original	ADJ
inlawrev-4132	314	24	filing	filing	NOUN
inlawrev-4132	314	25	,	,	PUNCT
inlawrev-4132	314	26	the	the	DET
inlawrev-4132	314	27	holsapples	holsapple	NOUN
inlawrev-4132	314	28	had	have	AUX
inlawrev-4132	314	29	failed	fail	VERB
inlawrev-4132	314	30	to	to	PART
inlawrev-4132	314	31	comply	comply	VERB
inlawrev-4132	314	32	with	with	ADP
inlawrev-4132	314	33	the	the	DET
inlawrev-4132	314	34	notice	notice	NOUN
inlawrev-4132	314	35	provisions	provision	NOUN
inlawrev-4132	314	36	of	of	ADP
inlawrev-4132	314	37	indiana	indiana	PROPN
inlawrev-4132	314	38	code	code	PROPN
inlawrev-4132	314	39	section	section	NOUN
inlawrev-4132	314	40	6	6	NUM
inlawrev-4132	314	41	-	-	SYM
inlawrev-4132	314	42	1.1	1.1	NUM
inlawrev-4132	314	43	-	-	PUNCT
inlawrev-4132	314	44	15	15	NUM
inlawrev-4132	314	45	-	-	SYM
inlawrev-4132	314	46	5	5	NUM
inlawrev-4132	314	47	.	.	PUNCT
inlawrev-4132	314	48	''	''	PUNCT
inlawrev-4132	314	49	'	'	PART
inlawrev-4132	314	50	2	2	NUM
inlawrev-4132	314	51	.	.	X
inlawrev-4132	314	52	allport	allport	PROPN
inlawrev-4132	314	53	v.	v.	PROPN
inlawrev-4132	314	54	fulton	fulton	PROPN
inlawrev-4132	314	55	county	county	PROPN
inlawrev-4132	314	56	assessor	assessor	NOUN
inlawrev-4132	314	57	.	.	PUNCT
inlawrev-4132	315	1	"^—sharon	"^—sharon	PROPN
inlawrev-4132	315	2	l.	l.	PROPN
inlawrev-4132	315	3	allport	allport	PROPN
inlawrev-4132	315	4	(	(	PUNCT
inlawrev-4132	315	5	"	"	PUNCT
inlawrev-4132	315	6	allport	allport	NOUN
inlawrev-4132	315	7	"	"	PUNCT
inlawrev-4132	315	8	)	)	PUNCT
inlawrev-4132	315	9	owned	own	VERB
inlawrev-4132	315	10	real	real	ADJ
inlawrev-4132	315	11	property	property	NOUN
inlawrev-4132	315	12	on	on	ADP
inlawrev-4132	315	13	lake	lake	PROPN
inlawrev-4132	315	14	manitou	manitou	PROPN
inlawrev-4132	315	15	near	near	ADP
inlawrev-4132	315	16	rochester	rochester	PROPN
inlawrev-4132	315	17	,	,	PUNCT
inlawrev-4132	315	18	indiana	indiana	PROPN
inlawrev-4132	315	19	.	.	PUNCT
inlawrev-4132	316	1	allport	allport	PROPN
inlawrev-4132	316	2	'	'	PART
inlawrev-4132	316	3	s	s	PROPN
inlawrev-4132	316	4	2006	2006	NUM
inlawrev-4132	316	5	property	property	NOUN
inlawrev-4132	316	6	tax	tax	NOUN
inlawrev-4132	316	7	bill	bill	NOUN
inlawrev-4132	316	8	reflected	reflect	VERB
inlawrev-4132	316	9	an	an	DET
inlawrev-4132	316	10	increase	increase	NOUN
inlawrev-4132	316	11	in	in	ADP
inlawrev-4132	316	12	her	her	PRON
inlawrev-4132	316	13	real	real	ADJ
inlawrev-4132	316	14	property	property	NOUN
inlawrev-4132	316	15	tax	tax	NOUN
inlawrev-4132	316	16	liability	liability	NOUN
inlawrev-4132	316	17	because	because	SCONJ
inlawrev-4132	316	18	the	the	DET
inlawrev-4132	316	19	fulton	fulton	PROPN
inlawrev-4132	316	20	county	county	PROPN
inlawrev-4132	316	21	assessor	assessor	NOUN
inlawrev-4132	316	22	had	have	AUX
inlawrev-4132	316	23	changed	change	VERB
inlawrev-4132	316	24	the	the	DET
inlawrev-4132	316	25	classification	classification	NOUN
inlawrev-4132	316	26	ofher	ofher	NOUN
inlawrev-4132	316	27	property	property	NOUN
inlawrev-4132	316	28	from	from	ADP
inlawrev-4132	316	29	"	"	PUNCT
inlawrev-4132	316	30	offwater	offwater	ADJ
inlawrev-4132	316	31	"	"	PUNCT
inlawrev-4132	316	32	to	to	ADP
inlawrev-4132	316	33	"	"	PUNCT
inlawrev-4132	316	34	on	on	ADP
inlawrev-4132	316	35	-	-	PUNCT
inlawrev-4132	316	36	water	water	NOUN
inlawrev-4132	316	37	.	.	PUNCT
inlawrev-4132	317	1	""^	""^	NOUN
inlawrev-4132	317	2	allport	allport	NOUN
inlawrev-4132	317	3	filed	file	VERB
inlawrev-4132	317	4	an	an	DET
inlawrev-4132	317	5	appeal	appeal	NOUN
inlawrev-4132	317	6	with	with	ADP
inlawrev-4132	317	7	the	the	DET
inlawrev-4132	317	8	fulton	fulton	PROPN
inlawrev-4132	317	9	county	county	PROPN
inlawrev-4132	317	10	ptaboa	ptaboa	NOUN
inlawrev-4132	317	11	,	,	PUNCT
inlawrev-4132	317	12	and	and	CCONJ
inlawrev-4132	317	13	the	the	DET
inlawrev-4132	317	14	ptaboa	ptaboa	NOUN
inlawrev-4132	317	15	denied	deny	VERB
inlawrev-4132	317	16	her	her	PRON
inlawrev-4132	317	17	appeal	appeal	NOUN
inlawrev-4132	317	18	.	.	PUNCT
inlawrev-4132	318	1	allport	allport	PROPN
inlawrev-4132	318	2	subsequently	subsequently	ADV
inlawrev-4132	318	3	filed	file	VERB
inlawrev-4132	318	4	an	an	DET
inlawrev-4132	318	5	appeal	appeal	NOUN
inlawrev-4132	318	6	with	with	ADP
inlawrev-4132	318	7	the	the	DET
inlawrev-4132	318	8	ibtr	ibtr	ADJ
inlawrev-4132	318	9	.	.	PUNCT
inlawrev-4132	319	1	the	the	DET
inlawrev-4132	319	2	ibtr	ibtr	PROPN
inlawrev-4132	319	3	issued	issue	VERB
inlawrev-4132	319	4	a	a	DET
inlawrev-4132	319	5	final	final	ADJ
inlawrev-4132	319	6	determination	determination	NOUN
inlawrev-4132	319	7	affirming	affirm	VERB
inlawrev-4132	319	8	the	the	DET
inlawrev-4132	319	9	assessment	assessment	NOUN
inlawrev-4132	319	10	.	.	PUNCT
inlawrev-4132	320	1	allport	allport	NOUN
inlawrev-4132	320	2	then	then	ADV
inlawrev-4132	320	3	filed	file	VERB
inlawrev-4132	320	4	an	an	DET
inlawrev-4132	320	5	original	original	ADJ
inlawrev-4132	320	6	tax	tax	NOUN
inlawrev-4132	320	7	appeal	appeal	NOUN
inlawrev-4132	320	8	with	with	ADP
inlawrev-4132	320	9	the	the	DET
inlawrev-4132	320	10	tax	tax	NOUN
inlawrev-4132	320	11	court	court	NOUN
inlawrev-4132	320	12	claiming	claim	VERB
inlawrev-4132	320	13	that	that	SCONJ
inlawrev-4132	320	14	the	the	DET
inlawrev-4132	320	15	ibtr	ibtr	VERB
inlawrev-4132	320	16	erred	err	VERB
inlawrev-4132	320	17	in	in	ADP
inlawrev-4132	320	18	upholding	uphold	VERB
inlawrev-4132	320	19	the	the	DET
inlawrev-4132	320	20	fulton	fulton	PROPN
inlawrev-4132	320	21	county	county	PROPN
inlawrev-4132	320	22	assessor	assessor	NOUN
inlawrev-4132	320	23	's	's	PART
inlawrev-4132	320	24	valuation	valuation	NOUN
inlawrev-4132	320	25	of	of	ADP
inlawrev-4132	320	26	allport	allport	NOUN
inlawrev-4132	320	27	'	'	PART
inlawrev-4132	320	28	s	s	NOUN
inlawrev-4132	320	29	property	property	NOUN
inlawrev-4132	320	30	.	.	PUNCT
inlawrev-4132	321	1	'	'	PUNCT
inlawrev-4132	321	2	^^	^^	PUNCT
inlawrev-4132	321	3	allport	allport	NOUN
inlawrev-4132	321	4	'	'	PUNCT
inlawrev-4132	321	5	s	s	PART
inlawrev-4132	321	6	argument	argument	NOUN
inlawrev-4132	321	7	essentially	essentially	ADV
inlawrev-4132	321	8	focused	focus	VERB
inlawrev-4132	321	9	not	not	PART
inlawrev-4132	321	10	on	on	ADP
inlawrev-4132	321	11	the	the	DET
inlawrev-4132	321	12	value	value	NOUN
inlawrev-4132	321	13	of	of	ADP
inlawrev-4132	321	14	her	her	PRON
inlawrev-4132	321	15	property	property	NOUN
inlawrev-4132	321	16	,	,	PUNCT
inlawrev-4132	321	17	but	but	CCONJ
inlawrev-4132	321	18	instead	instead	ADV
inlawrev-4132	321	19	on	on	ADP
inlawrev-4132	321	20	the	the	DET
inlawrev-4132	321	21	fact	fact	NOUN
inlawrev-4132	321	22	that	that	SCONJ
inlawrev-4132	321	23	because	because	SCONJ
inlawrev-4132	321	24	her	her	PRON
inlawrev-4132	321	25	property	property	NOUN
inlawrev-4132	321	26	had	have	AUX
inlawrev-4132	321	27	been	be	AUX
inlawrev-4132	321	28	classified	classify	VERB
inlawrev-4132	321	29	differently	differently	ADV
inlawrev-4132	321	30	than	than	ADP
inlawrev-4132	321	31	her	her	PRON
inlawrev-4132	321	32	neighbors	neighbor	NOUN
inlawrev-4132	321	33	'	'	PART
inlawrev-4132	321	34	properties	property	NOUN
inlawrev-4132	321	35	,	,	PUNCT
inlawrev-4132	321	36	her	her	PRON
inlawrev-4132	321	37	taxes	taxis	NOUN
inlawrev-4132	321	38	were	be	AUX
inlawrev-4132	321	39	unfair	unfair	ADJ
inlawrev-4132	321	40	.	.	PUNCT
inlawrev-4132	322	1	'^	'^	NOUN
inlawrev-4132	322	2	'	'	PUNCT
inlawrev-4132	322	3	the	the	DET
inlawrev-4132	322	4	fulton	fulton	PROPN
inlawrev-4132	322	5	county	county	PROPN
inlawrev-4132	322	6	assessor	assessor	NOUN
inlawrev-4132	322	7	responded	respond	VERB
inlawrev-4132	322	8	that	that	SCONJ
inlawrev-4132	322	9	,	,	PUNCT
inlawrev-4132	322	10	like	like	ADP
inlawrev-4132	322	11	allport	allport	NOUN
inlawrev-4132	322	12	'	'	PART
inlawrev-4132	322	13	s	s	PROPN
inlawrev-4132	322	14	property	property	NOUN
inlawrev-4132	322	15	,	,	PUNCT
inlawrev-4132	322	16	her	her	PRON
inlawrev-4132	322	17	neighbors	neighbor	NOUN
inlawrev-4132	322	18	'	'	PART
inlawrev-4132	322	19	properties	property	NOUN
inlawrev-4132	322	20	had	have	AUX
inlawrev-4132	322	21	also	also	ADV
inlawrev-4132	322	22	been	be	AUX
inlawrev-4132	322	23	incorrectly	incorrectly	ADV
inlawrev-4132	322	24	classified	classify	VERB
inlawrev-4132	322	25	as	as	ADP
inlawrev-4132	322	26	"	"	PUNCT
inlawrev-4132	322	27	off	off	ADP
inlawrev-4132	322	28	-	-	PUNCT
inlawrev-4132	322	29	water	water	NOUN
inlawrev-4132	322	30	.	.	PUNCT
inlawrev-4132	322	31	"	"	PUNCT
inlawrev-4132	323	1	the	the	DET
inlawrev-4132	323	2	fulton	fulton	PROPN
inlawrev-4132	323	3	county	county	PROPN
inlawrev-4132	323	4	assessor	assessor	NOUN
inlawrev-4132	323	5	further	far	ADV
inlawrev-4132	323	6	argued	argue	VERB
inlawrev-4132	323	7	that	that	SCONJ
inlawrev-4132	323	8	while	while	SCONJ
inlawrev-4132	323	9	allport	allport	NOUN
inlawrev-4132	323	10	'	'	PART
inlawrev-4132	323	11	s	s	PROPN
inlawrev-4132	323	12	neighbors	neighbor	NOUN
inlawrev-4132	323	13	would	would	AUX
inlawrev-4132	323	14	enjoy	enjoy	VERB
inlawrev-4132	323	15	the	the	DET
inlawrev-4132	323	16	benefit	benefit	NOUN
inlawrev-4132	323	17	of	of	ADP
inlawrev-4132	323	18	an	an	DET
inlawrev-4132	323	19	incorrect	incorrect	ADJ
inlawrev-4132	323	20	classification	classification	NOUN
inlawrev-4132	323	21	for	for	ADP
inlawrev-4132	323	22	a	a	DET
inlawrev-4132	323	23	year	year	NOUN
inlawrev-4132	323	24	more	more	ADJ
inlawrev-4132	323	25	than	than	ADP
inlawrev-4132	323	26	allport	allport	NOUN
inlawrev-4132	323	27	,	,	PUNCT
inlawrev-4132	323	28	it	it	PRON
inlawrev-4132	323	29	was	be	AUX
inlawrev-4132	323	30	irrelevant	irrelevant	ADJ
inlawrev-4132	323	31	.	.	PUNCT
inlawrev-4132	324	1	the	the	DET
inlawrev-4132	324	2	tax	tax	NOUN
inlawrev-4132	324	3	court	court	NOUN
inlawrev-4132	324	4	held	hold	VERB
inlawrev-4132	324	5	that	that	SCONJ
inlawrev-4132	324	6	allport	allport	NOUN
inlawrev-4132	324	7	had	have	AUX
inlawrev-4132	324	8	failed	fail	VERB
inlawrev-4132	324	9	to	to	PART
inlawrev-4132	324	10	present	present	VERB
inlawrev-4132	324	11	any	any	DET
inlawrev-4132	324	12	evidence	evidence	NOUN
inlawrev-4132	324	13	during	during	ADP
inlawrev-4132	324	14	the	the	DET
inlawrev-4132	324	15	ibtr	ibtr	ADJ
inlawrev-4132	324	16	hearing	hearing	NOUN
inlawrev-4132	324	17	that	that	PRON
inlawrev-4132	324	18	would	would	AUX
inlawrev-4132	324	19	establish	establish	VERB
inlawrev-4132	324	20	that	that	SCONJ
inlawrev-4132	324	21	the	the	DET
inlawrev-4132	324	22	assessed	assessed	ADJ
inlawrev-4132	324	23	value	value	NOUN
inlawrev-4132	324	24	was	be	AUX
inlawrev-4132	324	25	incorrect	incorrect	ADJ
inlawrev-4132	324	26	.	.	PUNCT
inlawrev-4132	325	1	furthermore	furthermore	ADV
inlawrev-4132	325	2	,	,	PUNCT
inlawrev-4132	325	3	the	the	DET
inlawrev-4132	325	4	tax	tax	NOUN
inlawrev-4132	325	5	113	113	NUM
inlawrev-4132	325	6	.	.	PUNCT
inlawrev-4132	326	1	ind	ind	PROPN
inlawrev-4132	326	2	.	.	PUNCT
inlawrev-4132	327	1	code	code	PROPN
inlawrev-4132	327	2	§	§	PROPN
inlawrev-4132	327	3	6	6	NUM
inlawrev-4132	327	4	-	-	SYM
inlawrev-4132	327	5	1	1	NUM
inlawrev-4132	327	6	.	.	NOUN
inlawrev-4132	327	7	1	1	NUM
inlawrev-4132	327	8	-	-	SYM
inlawrev-4132	327	9	1	1	NUM
inlawrev-4132	327	10	5	5	NUM
inlawrev-4132	327	11	-	-	SYM
inlawrev-4132	327	12	5(c	5(c	NUM
inlawrev-4132	327	13	)	)	PUNCT
inlawrev-4132	327	14	(	(	PUNCT
inlawrev-4132	327	15	2011	2011	NUM
inlawrev-4132	327	16	)	)	PUNCT
inlawrev-4132	327	17	.	.	PUNCT
inlawrev-4132	328	1	114	114	NUM
inlawrev-4132	328	2	.	.	PUNCT
inlawrev-4132	328	3	/fo/5fl/7/7	/fo/5fl/7/7	PUNCT
inlawrev-4132	328	4	/	/	SYM
inlawrev-4132	328	5	g	g	NOUN
inlawrev-4132	328	6	,	,	PUNCT
inlawrev-4132	328	7	918n.e.2dat784	918n.e.2dat784	NUM
inlawrev-4132	328	8	.	.	NOUN
inlawrev-4132	328	9	115	115	NUM
inlawrev-4132	328	10	.	.	PUNCT
inlawrev-4132	329	1	i	i	PRON
inlawrev-4132	329	2	d.	d.	PROPN
inlawrev-4132	329	3	116	116	NUM
inlawrev-4132	329	4	.	.	PUNCT
inlawrev-4132	330	1	i	i	PRON
inlawrev-4132	330	2	d.	d.	PROPN
inlawrev-4132	330	3	(	(	PUNCT
inlawrev-4132	330	4	quoting	quote	VERB
inlawrev-4132	330	5	ind	ind	PROPN
inlawrev-4132	330	6	.	.	PUNCT
inlawrev-4132	331	1	code	code	PROPN
inlawrev-4132	331	2	§	§	PROPN
inlawrev-4132	331	3	33	33	NUM
inlawrev-4132	331	4	-	-	SYM
inlawrev-4132	331	5	26	26	NUM
inlawrev-4132	331	6	-	-	PUNCT
inlawrev-4132	331	7	6	6	NUM
inlawrev-4132	331	8	-	-	PUNCT
inlawrev-4132	331	9	2(a	2(a	NUM
inlawrev-4132	331	10	)	)	PUNCT
inlawrev-4132	331	11	)	)	PUNCT
inlawrev-4132	331	12	.	.	PUNCT
inlawrev-4132	332	1	117	117	NUM
inlawrev-4132	332	2	.	.	PUNCT
inlawrev-4132	332	3	mat	mat	NOUN
inlawrev-4132	332	4	784	784	NUM
inlawrev-4132	332	5	-	-	SYM
inlawrev-4132	332	6	85	85	NUM
inlawrev-4132	332	7	.	.	PUNCT
inlawrev-4132	332	8	118	118	NUM
inlawrev-4132	332	9	.	.	NOUN
inlawrev-4132	332	10	919	919	NUM
inlawrev-4132	332	11	n.e.2d	n.e.2d	NOUN
inlawrev-4132	332	12	1251	1251	NUM
inlawrev-4132	332	13	(	(	PUNCT
inlawrev-4132	332	14	ind	ind	NOUN
inlawrev-4132	332	15	.	.	PUNCT
inlawrev-4132	333	1	t.c	t.c	PROPN
inlawrev-4132	333	2	.	.	PROPN
inlawrev-4132	333	3	2010	2010	NUM
inlawrev-4132	333	4	)	)	PUNCT
inlawrev-4132	333	5	.	.	PUNCT
inlawrev-4132	334	1	119	119	NUM
inlawrev-4132	334	2	.	.	PUNCT
inlawrev-4132	334	3	mat	mat	PROPN
inlawrev-4132	334	4	1251	1251	NUM
inlawrev-4132	334	5	.	.	PUNCT
inlawrev-4132	335	1	120	120	NUM
inlawrev-4132	335	2	.	.	X
inlawrev-4132	335	3	mat	mat	NOUN
inlawrev-4132	335	4	1251	1251	NUM
inlawrev-4132	335	5	-	-	SYM
inlawrev-4132	335	6	52	52	NUM
inlawrev-4132	335	7	.	.	PUNCT
inlawrev-4132	335	8	121	121	NUM
inlawrev-4132	335	9	.	.	PUNCT
inlawrev-4132	335	10	mat	mat	NOUN
inlawrev-4132	335	11	1252	1252	NUM
inlawrev-4132	335	12	.	.	PUNCT
inlawrev-4132	336	1	1480	1480	NUM
inlawrev-4132	336	2	indiana	indiana	PROPN
inlawrev-4132	336	3	law	law	PROPN
inlawrev-4132	336	4	review	review	NOUN
inlawrev-4132	337	1	[	[	X
inlawrev-4132	337	2	vol	vol	NOUN
inlawrev-4132	337	3	.	.	PUNCT
inlawrev-4132	338	1	44:1467	44:1467	NUM
inlawrev-4132	338	2	court	court	NOUN
inlawrev-4132	338	3	held	hold	VERB
inlawrev-4132	338	4	that	that	SCONJ
inlawrev-4132	338	5	there	there	PRON
inlawrev-4132	338	6	was	be	VERB
inlawrev-4132	338	7	no	no	DET
inlawrev-4132	338	8	sound	sound	ADJ
inlawrev-4132	338	9	reason	reason	NOUN
inlawrev-4132	338	10	to	to	PART
inlawrev-4132	338	11	award	award	NOUN
inlawrev-4132	338	12	allport	allport	VERB
inlawrev-4132	338	13	the	the	DET
inlawrev-4132	338	14	benefit	benefit	NOUN
inlawrev-4132	338	15	of	of	ADP
inlawrev-4132	338	16	an	an	DET
inlawrev-4132	338	17	incorrect	incorrect	ADJ
inlawrev-4132	338	18	assessment	assessment	NOUN
inlawrev-4132	338	19	.	.	PUNCT
inlawrev-4132	339	1	'	'	PUNCT
inlawrev-4132	339	2	^^	^^	SYM
inlawrev-4132	339	3	3	3	X
inlawrev-4132	339	4	.	.	X
inlawrev-4132	339	5	guingrich	guingrich	PROPN
inlawrev-4132	339	6	v.	v.	PROPN
inlawrev-4132	339	7	allen	allen	PROPN
inlawrev-4132	339	8	county	county	PROPN
inlawrev-4132	339	9	assessor	assessor	NOUN
inlawrev-4132	339	10	.	.	PUNCT
inlawrev-4132	339	11	'	'	PUNCT
inlawrev-4132	339	12	^^—ronald	^^—ronald	PROPN
inlawrev-4132	339	13	o.	o.	PROPN
inlawrev-4132	339	14	guingrich	guingrich	PROPN
inlawrev-4132	339	15	(	(	PUNCT
inlawrev-4132	339	16	"	"	PUNCT
inlawrev-4132	339	17	guingrich	guingrich	NOUN
inlawrev-4132	339	18	"	"	PUNCT
inlawrev-4132	339	19	)	)	PUNCT
inlawrev-4132	339	20	owned	own	VERB
inlawrev-4132	339	21	real	real	ADJ
inlawrev-4132	339	22	property	property	NOUN
inlawrev-4132	339	23	consisting	consist	VERB
inlawrev-4132	339	24	of	of	ADP
inlawrev-4132	339	25	a	a	DET
inlawrev-4132	339	26	residence	residence	NOUN
inlawrev-4132	339	27	located	locate	VERB
inlawrev-4132	339	28	on	on	ADP
inlawrev-4132	339	29	one	one	NUM
inlawrev-4132	339	30	acre	acre	NOUN
inlawrev-4132	339	31	ofthe	ofthe	NOUN
inlawrev-4132	339	32	land	land	NOUN
inlawrev-4132	339	33	and	and	CCONJ
inlawrev-4132	339	34	other	other	ADJ
inlawrev-4132	339	35	primarily	primarily	ADV
inlawrev-4132	339	36	wooded	woode	VERB
inlawrev-4132	339	37	acreage	acreage	NOUN
inlawrev-4132	339	38	.	.	PUNCT
inlawrev-4132	340	1	for	for	ADP
inlawrev-4132	340	2	the	the	DET
inlawrev-4132	340	3	2006	2006	NUM
inlawrev-4132	340	4	tax	tax	NOUN
inlawrev-4132	340	5	year	year	NOUN
inlawrev-4132	340	6	,	,	PUNCT
inlawrev-4132	340	7	the	the	DET
inlawrev-4132	340	8	allen	allen	PROPN
inlawrev-4132	340	9	county	county	PROPN
inlawrev-4132	340	10	assessor	assessor	NOUN
inlawrev-4132	340	11	reclassified	reclassify	VERB
inlawrev-4132	340	12	guingrich	guingrich	NOUN
inlawrev-4132	340	13	'	'	PART
inlawrev-4132	340	14	s	s	NOUN
inlawrev-4132	340	15	land	land	NOUN
inlawrev-4132	340	16	from	from	ADP
inlawrev-4132	340	17	woodland	woodland	NOUN
inlawrev-4132	340	18	to	to	ADP
inlawrev-4132	340	19	excess	excess	ADJ
inlawrev-4132	340	20	residential	residential	ADJ
inlawrev-4132	340	21	acreage	acreage	NOUN
inlawrev-4132	340	22	,	,	PUNCT
inlawrev-4132	340	23	resulting	result	VERB
inlawrev-4132	340	24	in	in	ADP
inlawrev-4132	340	25	a	a	DET
inlawrev-4132	340	26	significant	significant	ADJ
inlawrev-4132	340	27	increase	increase	NOUN
inlawrev-4132	340	28	in	in	ADP
inlawrev-4132	340	29	assessed	assessed	ADJ
inlawrev-4132	340	30	value	value	NOUN
inlawrev-4132	340	31	.	.	PUNCT
inlawrev-4132	341	1	'	'	PUNCT
inlawrev-4132	341	2	^"^	^"^	PROPN
inlawrev-4132	342	1	guingrich	guingrich	PROPN
inlawrev-4132	342	2	subsequently	subsequently	ADV
inlawrev-4132	342	3	appealed	appeal	VERB
inlawrev-4132	342	4	this	this	DET
inlawrev-4132	342	5	assessment	assessment	NOUN
inlawrev-4132	342	6	to	to	ADP
inlawrev-4132	342	7	the	the	DET
inlawrev-4132	342	8	allen	allen	PROPN
inlawrev-4132	342	9	county	county	PROPN
inlawrev-4132	342	10	ptaboa	ptaboa	NOUN
inlawrev-4132	342	11	.	.	PUNCT
inlawrev-4132	343	1	the	the	DET
inlawrev-4132	343	2	ptaboa	ptaboa	NOUN
inlawrev-4132	343	3	denied	deny	VERB
inlawrev-4132	343	4	this	this	DET
inlawrev-4132	343	5	appeal	appeal	NOUN
inlawrev-4132	343	6	,	,	PUNCT
inlawrev-4132	343	7	and	and	CCONJ
inlawrev-4132	343	8	guingrich	guingrich	PROPN
inlawrev-4132	343	9	timely	timely	ADV
inlawrev-4132	343	10	filed	file	VERB
inlawrev-4132	343	11	an	an	DET
inlawrev-4132	343	12	appeal	appeal	NOUN
inlawrev-4132	343	13	with	with	ADP
inlawrev-4132	343	14	the	the	DET
inlawrev-4132	343	15	ibtr	ibtr	ADJ
inlawrev-4132	343	16	.	.	PUNCT
inlawrev-4132	344	1	the	the	DET
inlawrev-4132	344	2	ibtr	ibtr	PROPN
inlawrev-4132	344	3	issued	issue	VERB
inlawrev-4132	344	4	its	its	PRON
inlawrev-4132	344	5	final	final	ADJ
inlawrev-4132	344	6	determination	determination	NOUN
inlawrev-4132	344	7	denying	deny	VERB
inlawrev-4132	344	8	guingrich	guingrich	PROPN
inlawrev-4132	344	9	's	's	PART
inlawrev-4132	344	10	request	request	NOUN
inlawrev-4132	344	11	for	for	ADP
inlawrev-4132	344	12	relief	relief	NOUN
inlawrev-4132	344	13	based	base	VERB
inlawrev-4132	344	14	on	on	ADP
inlawrev-4132	344	15	his	his	PRON
inlawrev-4132	344	16	argument	argument	NOUN
inlawrev-4132	344	17	that	that	SCONJ
inlawrev-4132	344	18	the	the	DET
inlawrev-4132	344	19	land	land	NOUN
inlawrev-4132	344	20	was	be	AUX
inlawrev-4132	344	21	for	for	ADP
inlawrev-4132	344	22	agricultural	agricultural	ADJ
inlawrev-4132	344	23	use	use	NOUN
inlawrev-4132	344	24	,	,	PUNCT
inlawrev-4132	344	25	finding	find	VERB
inlawrev-4132	344	26	that	that	PRON
inlawrev-4132	344	27	pursuant	pursuant	NOUN
inlawrev-4132	344	28	to	to	ADP
inlawrev-4132	344	29	indiana	indiana	PROPN
inlawrev-4132	344	30	code	code	PROPN
inlawrev-4132	344	31	section	section	NOUN
inlawrev-4132	344	32	61.1	61.1	NUM
inlawrev-4132	344	33	-413(a	-413(a	NUM
inlawrev-4132	344	34	)	)	PUNCT
inlawrev-4132	344	35	,	,	PUNCT
inlawrev-4132	344	36	the	the	DET
inlawrev-4132	344	37	land	land	NOUN
inlawrev-4132	344	38	could	could	AUX
inlawrev-4132	344	39	only	only	ADV
inlawrev-4132	344	40	be	be	AUX
inlawrev-4132	344	41	assessed	assess	VERB
inlawrev-4132	344	42	as	as	ADP
inlawrev-4132	344	43	agricultural	agricultural	ADJ
inlawrev-4132	344	44	if	if	SCONJ
inlawrev-4132	344	45	it	it	PRON
inlawrev-4132	344	46	was	be	AUX
inlawrev-4132	344	47	"	"	PUNCT
inlawrev-4132	344	48	devoted	devoted	ADJ
inlawrev-4132	344	49	to	to	ADP
inlawrev-4132	344	50	agricultural	agricultural	ADJ
inlawrev-4132	344	51	use	use	NOUN
inlawrev-4132	344	52	.	.	PUNCT
inlawrev-4132	344	53	"^^^	"^^^	PUNCT
inlawrev-4132	345	1	guingrich	guingrich	PROPN
inlawrev-4132	345	2	timely	timely	ADV
inlawrev-4132	345	3	filed	file	VERB
inlawrev-4132	345	4	his	his	PRON
inlawrev-4132	345	5	original	original	ADJ
inlawrev-4132	345	6	tax	tax	NOUN
inlawrev-4132	345	7	appeal	appeal	NOUN
inlawrev-4132	345	8	.	.	PUNCT
inlawrev-4132	346	1	'	'	PUNCT
inlawrev-4132	346	2	^^	^^	PUNCT
inlawrev-4132	346	3	on	on	ADP
inlawrev-4132	346	4	appeal	appeal	NOUN
inlawrev-4132	346	5	,	,	PUNCT
inlawrev-4132	346	6	guingrich	guingrich	PROPN
inlawrev-4132	346	7	argued	argue	VERB
inlawrev-4132	346	8	that	that	SCONJ
inlawrev-4132	346	9	the	the	DET
inlawrev-4132	346	10	ibtr	ibtr	NOUN
inlawrev-4132	346	11	's	's	PART
inlawrev-4132	346	12	final	final	ADJ
inlawrev-4132	346	13	determination	determination	NOUN
inlawrev-4132	346	14	was	be	AUX
inlawrev-4132	346	15	not	not	PART
inlawrev-4132	346	16	supported	support	VERB
inlawrev-4132	346	17	by	by	ADP
inlawrev-4132	346	18	substantial	substantial	ADJ
inlawrev-4132	346	19	evidence	evidence	NOUN
inlawrev-4132	346	20	.	.	PUNCT
inlawrev-4132	347	1	specifically	specifically	ADV
inlawrev-4132	347	2	,	,	PUNCT
inlawrev-4132	347	3	guingrich	guingrich	PROPN
inlawrev-4132	347	4	claimed	claim	VERB
inlawrev-4132	347	5	that	that	SCONJ
inlawrev-4132	347	6	based	base	VERB
inlawrev-4132	347	7	on	on	ADP
inlawrev-4132	347	8	the	the	DET
inlawrev-4132	347	9	evidence	evidence	NOUN
inlawrev-4132	347	10	,	,	PUNCT
inlawrev-4132	347	11	a	a	DET
inlawrev-4132	347	12	reasonable	reasonable	ADJ
inlawrev-4132	347	13	mind	mind	NOUN
inlawrev-4132	347	14	would	would	AUX
inlawrev-4132	347	15	conclude	conclude	VERB
inlawrev-4132	347	16	that	that	SCONJ
inlawrev-4132	347	17	he	he	PRON
inlawrev-4132	347	18	used	use	VERB
inlawrev-4132	347	19	his	his	PRON
inlawrev-4132	347	20	land	land	NOUN
inlawrev-4132	347	21	for	for	ADP
inlawrev-4132	347	22	agricultural	agricultural	ADJ
inlawrev-4132	347	23	purposes	purpose	NOUN
inlawrev-4132	347	24	.	.	PUNCT
inlawrev-4132	348	1	the	the	DET
inlawrev-4132	348	2	tax	tax	NOUN
inlawrev-4132	348	3	court	court	NOUN
inlawrev-4132	348	4	agreed	agree	VERB
inlawrev-4132	348	5	with	with	ADP
inlawrev-4132	348	6	guingrich	guingrich	PROPN
inlawrev-4132	348	7	.	.	PUNCT
inlawrev-4132	349	1	'	'	PUNCT
inlawrev-4132	349	2	^^	^^	CCONJ
inlawrev-4132	349	3	the	the	DET
inlawrev-4132	349	4	allen	allen	PROPN
inlawrev-4132	349	5	county	county	PROPN
inlawrev-4132	349	6	assessor	assessor	NOUN
inlawrev-4132	349	7	presented	present	VERB
inlawrev-4132	349	8	a	a	DET
inlawrev-4132	349	9	dlgf	dlgf	NOUN
inlawrev-4132	349	10	memorandum	memorandum	NOUN
inlawrev-4132	349	11	during	during	ADP
inlawrev-4132	349	12	the	the	DET
inlawrev-4132	349	13	ibtr	ibtr	ADJ
inlawrev-4132	349	14	hearing	hearing	NOUN
inlawrev-4132	349	15	,	,	PUNCT
inlawrev-4132	349	16	outlining	outline	VERB
inlawrev-4132	349	17	a	a	DET
inlawrev-4132	349	18	fact	fact	NOUN
inlawrev-4132	349	19	-	-	PUNCT
inlawrev-4132	349	20	sensitive	sensitive	ADJ
inlawrev-4132	349	21	inquiry	inquiry	NOUN
inlawrev-4132	349	22	to	to	PART
inlawrev-4132	349	23	determine	determine	VERB
inlawrev-4132	349	24	whether	whether	SCONJ
inlawrev-4132	349	25	woodland	woodland	NOUN
inlawrev-4132	349	26	was	be	AUX
inlawrev-4132	349	27	"	"	PUNCT
inlawrev-4132	349	28	devoted	devote	VERB
inlawrev-4132	349	29	"	"	PUNCT
inlawrev-4132	349	30	to	to	ADP
inlawrev-4132	349	31	an	an	DET
inlawrev-4132	349	32	agricultural	agricultural	ADJ
inlawrev-4132	349	33	use	use	NOUN
inlawrev-4132	349	34	.	.	PUNCT
inlawrev-4132	350	1	'^^	'^^	NUM
inlawrev-4132	350	2	for	for	ADP
inlawrev-4132	350	3	example	example	NOUN
inlawrev-4132	350	4	,	,	PUNCT
inlawrev-4132	350	5	"	"	PUNCT
inlawrev-4132	350	6	firewood	firewood	ADJ
inlawrev-4132	350	7	harvesting	harvesting	NOUN
inlawrev-4132	350	8	may	may	AUX
inlawrev-4132	350	9	be	be	AUX
inlawrev-4132	350	10	deemed	deem	VERB
inlawrev-4132	350	11	an	an	DET
inlawrev-4132	350	12	agricultural	agricultural	ADJ
inlawrev-4132	350	13	use	use	NOUN
inlawrev-4132	350	14	when	when	SCONJ
inlawrev-4132	350	15	certain	certain	ADJ
inlawrev-4132	350	16	evidence	evidence	NOUN
inlawrev-4132	350	17	or	or	CCONJ
inlawrev-4132	350	18	factors	factor	NOUN
inlawrev-4132	350	19	are	be	AUX
inlawrev-4132	350	20	present	present	ADJ
inlawrev-4132	350	21	.	.	PUNCT
inlawrev-4132	351	1	"'^^	"'^^	VERB
inlawrev-4132	351	2	the	the	DET
inlawrev-4132	351	3	tax	tax	NOUN
inlawrev-4132	351	4	court	court	NOUN
inlawrev-4132	351	5	found	find	VERB
inlawrev-4132	351	6	that	that	SCONJ
inlawrev-4132	351	7	guingrich	guingrich	PROPN
inlawrev-4132	351	8	had	have	AUX
inlawrev-4132	351	9	presented	present	VERB
inlawrev-4132	351	10	such	such	ADJ
inlawrev-4132	351	11	evidence	evidence	NOUN
inlawrev-4132	351	12	.	.	PUNCT
inlawrev-4132	352	1	first	first	ADV
inlawrev-4132	352	2	,	,	PUNCT
inlawrev-4132	352	3	guingrich	guingrich	PROPN
inlawrev-4132	352	4	had	have	AUX
inlawrev-4132	352	5	testified	testify	VERB
inlawrev-4132	352	6	that	that	SCONJ
inlawrev-4132	352	7	the	the	DET
inlawrev-4132	352	8	reason	reason	NOUN
inlawrev-4132	352	9	he	he	PRON
inlawrev-4132	352	10	had	have	AUX
inlawrev-4132	352	11	purchased	purchase	VERB
inlawrev-4132	352	12	the	the	DET
inlawrev-4132	352	13	land	land	NOUN
inlawrev-4132	352	14	was	be	AUX
inlawrev-4132	352	15	because	because	SCONJ
inlawrev-4132	352	16	he	he	PRON
inlawrev-4132	352	17	intended	intend	VERB
inlawrev-4132	352	18	to	to	PART
inlawrev-4132	352	19	harvest	harvest	VERB
inlawrev-4132	352	20	firewood	firewood	NOUN
inlawrev-4132	352	21	when	when	SCONJ
inlawrev-4132	352	22	he	he	PRON
inlawrev-4132	352	23	retired	retire	VERB
inlawrev-4132	352	24	.	.	PUNCT
inlawrev-4132	353	1	guingrich	guingrich	PROPN
inlawrev-4132	353	2	also	also	ADV
inlawrev-4132	353	3	produced	produce	VERB
inlawrev-4132	353	4	an	an	DET
inlawrev-4132	353	5	aerial	aerial	ADJ
inlawrev-4132	353	6	photograph	photograph	NOUN
inlawrev-4132	353	7	from	from	ADP
inlawrev-4132	353	8	the	the	DET
inlawrev-4132	353	9	usda	usda	PROPN
inlawrev-4132	353	10	farm	farm	PROPN
inlawrev-4132	353	11	services	services	PROPN
inlawrev-4132	353	12	agency	agency	NOUN
inlawrev-4132	353	13	website	website	NOUN
inlawrev-4132	353	14	showing	show	VERB
inlawrev-4132	353	15	that	that	SCONJ
inlawrev-4132	353	16	his	his	PRON
inlawrev-4132	353	17	farm	farm	NOUN
inlawrev-4132	353	18	number	number	NOUN
inlawrev-4132	353	19	was	be	AUX
inlawrev-4132	353	20	9167	9167	NUM
inlawrev-4132	353	21	.	.	PUNCT
inlawrev-4132	354	1	finally	finally	ADV
inlawrev-4132	354	2	,	,	PUNCT
inlawrev-4132	354	3	the	the	DET
inlawrev-4132	354	4	tax	tax	NOUN
inlawrev-4132	354	5	court	court	NOUN
inlawrev-4132	354	6	found	find	VERB
inlawrev-4132	354	7	that	that	SCONJ
inlawrev-4132	354	8	while	while	SCONJ
inlawrev-4132	354	9	guingrich	guingrich	NOUN
inlawrev-4132	354	10	had	have	AUX
inlawrev-4132	354	11	left	leave	VERB
inlawrev-4132	354	12	the	the	DET
inlawrev-4132	354	13	land	land	NOUN
inlawrev-4132	354	14	in	in	ADP
inlawrev-4132	354	15	its	its	PRON
inlawrev-4132	354	16	original	original	ADJ
inlawrev-4132	354	17	state	state	NOUN
inlawrev-4132	354	18	until	until	SCONJ
inlawrev-4132	354	19	he	he	PRON
inlawrev-4132	354	20	was	be	AUX
inlawrev-4132	354	21	ready	ready	ADJ
inlawrev-4132	354	22	to	to	PART
inlawrev-4132	354	23	begin	begin	VERB
inlawrev-4132	354	24	his	his	PRON
inlawrev-4132	354	25	harvesting	harvesting	NOUN
inlawrev-4132	354	26	activities	activity	NOUN
inlawrev-4132	354	27	,	,	PUNCT
inlawrev-4132	354	28	upon	upon	SCONJ
inlawrev-4132	354	29	commencing	commence	VERB
inlawrev-4132	354	30	those	those	DET
inlawrev-4132	354	31	activities	activity	NOUN
inlawrev-4132	354	32	,	,	PUNCT
inlawrev-4132	354	33	he	he	PRON
inlawrev-4132	354	34	reported	report	VERB
inlawrev-4132	354	35	this	this	DET
inlawrev-4132	354	36	income	income	NOUN
inlawrev-4132	354	37	on	on	ADP
inlawrev-4132	354	38	his	his	PRON
inlawrev-4132	354	39	federal	federal	ADJ
inlawrev-4132	354	40	income	income	NOUN
inlawrev-4132	354	41	tax	tax	NOUN
inlawrev-4132	354	42	returns	return	NOUN
inlawrev-4132	354	43	.	.	PUNCT
inlawrev-4132	355	1	^^^	^^^	NOUN
inlawrev-4132	355	2	therefore	therefore	ADV
inlawrev-4132	355	3	,	,	PUNCT
inlawrev-4132	355	4	the	the	DET
inlawrev-4132	355	5	tax	tax	NOUN
inlawrev-4132	355	6	court	court	NOUN
inlawrev-4132	355	7	held	hold	VERB
inlawrev-4132	355	8	that	that	SCONJ
inlawrev-4132	355	9	the	the	DET
inlawrev-4132	355	10	ibtr	ibtr	NOUN
inlawrev-4132	355	11	's	's	PART
inlawrev-4132	355	12	final	final	ADJ
inlawrev-4132	355	13	determination	determination	NOUN
inlawrev-4132	355	14	was	be	AUX
inlawrev-4132	355	15	not	not	PART
inlawrev-4132	355	16	supported	support	VERB
inlawrev-4132	355	17	by	by	ADP
inlawrev-4132	355	18	substantial	substantial	ADJ
inlawrev-4132	355	19	evidence	evidence	NOUN
inlawrev-4132	355	20	.	.	PUNCT
inlawrev-4132	356	1	^^	^^	PUNCT
inlawrev-4132	356	2	'	'	PART
inlawrev-4132	356	3	4	4	NUM
inlawrev-4132	356	4	.	.	PUNCT
inlawrev-4132	356	5	meijer	meijer	PROPN
inlawrev-4132	356	6	stores	stores	PROPN
inlawrev-4132	356	7	ltd	ltd	PROPN
inlawrev-4132	356	8	.	.	PROPN
inlawrev-4132	356	9	partnership	partnership	PROPN
inlawrev-4132	356	10	v.	v.	PROPN
inlawrev-4132	356	11	smith	smith	PROPN
inlawrev-4132	356	12	.	.	PUNCT
inlawrev-4132	357	1	'^^—in	'^^—in	PROPN
inlawrev-4132	357	2	2000	2000	NUM
inlawrev-4132	357	3	,	,	PUNCT
inlawrev-4132	357	4	meijer	meijer	PROPN
inlawrev-4132	357	5	stores	stores	PROPN
inlawrev-4132	357	6	ltd	ltd	PROPN
inlawrev-4132	357	7	.	.	PROPN
inlawrev-4132	357	8	partnership	partnership	PROPN
inlawrev-4132	357	9	(	(	PUNCT
inlawrev-4132	357	10	"	"	PUNCT
inlawrev-4132	357	11	meijer	meijer	NOUN
inlawrev-4132	357	12	"	"	PUNCT
inlawrev-4132	357	13	)	)	PUNCT
inlawrev-4132	357	14	opened	open	VERB
inlawrev-4132	357	15	a	a	DET
inlawrev-4132	357	16	discount	discount	NOUN
inlawrev-4132	357	17	retail	retail	ADJ
inlawrev-4132	357	18	store	store	NOUN
inlawrev-4132	357	19	in	in	ADP
inlawrev-4132	357	20	richmond	richmond	PROPN
inlawrev-4132	357	21	,	,	PUNCT
inlawrev-4132	357	22	indiana	indiana	PROPN
inlawrev-4132	357	23	,	,	PUNCT
inlawrev-4132	357	24	which	which	PRON
inlawrev-4132	357	25	,	,	PUNCT
inlawrev-4132	357	26	along	along	ADP
inlawrev-4132	357	27	with	with	ADP
inlawrev-4132	357	28	its	its	PRON
inlawrev-4132	357	29	parking	parking	NOUN
inlawrev-4132	357	30	lot	lot	NOUN
inlawrev-4132	357	31	,	,	PUNCT
inlawrev-4132	357	32	sat	sit	VERB
inlawrev-4132	357	33	on	on	ADP
inlawrev-4132	357	34	twenty	twenty	NUM
inlawrev-4132	357	35	-	-	PUNCT
inlawrev-4132	357	36	six	six	NUM
inlawrev-4132	357	37	acres	acre	NOUN
inlawrev-4132	357	38	of	of	ADP
inlawrev-4132	357	39	land	land	NOUN
inlawrev-4132	357	40	.	.	PUNCT
inlawrev-4132	358	1	meijer	meijer	NOUN
inlawrev-4132	358	2	timely	timely	ADJ
inlawrev-4132	358	3	122	122	NUM
inlawrev-4132	358	4	.	.	PUNCT
inlawrev-4132	359	1	i	i	PRON
inlawrev-4132	359	2	d	d	PROPN
inlawrev-4132	359	3	at	at	ADP
inlawrev-4132	359	4	1253	1253	NUM
inlawrev-4132	359	5	.	.	PUNCT
inlawrev-4132	360	1	123	123	NUM
inlawrev-4132	360	2	.	.	PUNCT
inlawrev-4132	361	1	no	no	INTJ
inlawrev-4132	361	2	.	.	NOUN
inlawrev-4132	361	3	49t10	49t10	NUM
inlawrev-4132	361	4	-	-	PUNCT
inlawrev-4132	361	5	0812	0812	NUM
inlawrev-4132	361	6	-	-	PUNCT
inlawrev-4132	361	7	sc-68	sc-68	NOUN
inlawrev-4132	361	8	,	,	PUNCT
inlawrev-4132	361	9	2010	2010	NUM
inlawrev-4132	361	10	wl	wl	SYM
inlawrev-4132	361	11	1064372	1064372	NUM
inlawrev-4132	361	12	(	(	PUNCT
inlawrev-4132	361	13	ind	ind	NOUN
inlawrev-4132	361	14	.	.	PUNCT
inlawrev-4132	362	1	t.c	t.c	PROPN
inlawrev-4132	362	2	.	.	PROPN
inlawrev-4132	362	3	mar	mar	PROPN
inlawrev-4132	362	4	.	.	PROPN
inlawrev-4132	362	5	14	14	NUM
inlawrev-4132	362	6	,	,	PUNCT
inlawrev-4132	362	7	2010	2010	NUM
inlawrev-4132	362	8	)	)	PUNCT
inlawrev-4132	362	9	.	.	PUNCT
inlawrev-4132	363	1	124	124	NUM
inlawrev-4132	363	2	.	.	PUNCT
inlawrev-4132	364	1	i	i	PROPN
inlawrev-4132	364	2	d	d	PROPN
inlawrev-4132	364	3	atn	atn	PROPN
inlawrev-4132	364	4	.	.	PUNCT
inlawrev-4132	365	1	125	125	NUM
inlawrev-4132	365	2	.	.	PUNCT
inlawrev-4132	366	1	i	i	PRON
inlawrev-4132	366	2	d	d	PROPN
inlawrev-4132	366	3	at	at	ADP
inlawrev-4132	366	4	*	*	NOUN
inlawrev-4132	366	5	2	2	NUM
inlawrev-4132	366	6	(	(	PUNCT
inlawrev-4132	366	7	quoting	quote	VERB
inlawrev-4132	366	8	ind	ind	NOUN
inlawrev-4132	366	9	.	.	PUNCT
inlawrev-4132	367	1	code	code	PROPN
inlawrev-4132	367	2	§	§	PROPN
inlawrev-4132	367	3	6	6	NUM
inlawrev-4132	367	4	-	-	PUNCT
inlawrev-4132	367	5	l.l-4	l.l-4	NOUN
inlawrev-4132	367	6	-	-	PUNCT
inlawrev-4132	367	7	13(a	13(a	NUM
inlawrev-4132	367	8	)	)	PUNCT
inlawrev-4132	367	9	(	(	PUNCT
inlawrev-4132	367	10	201	201	NUM
inlawrev-4132	367	11	1	1	NUM
inlawrev-4132	367	12	)	)	PUNCT
inlawrev-4132	367	13	)	)	PUNCT
inlawrev-4132	367	14	.	.	PUNCT
inlawrev-4132	368	1	126	126	NUM
inlawrev-4132	368	2	.	.	PUNCT
inlawrev-4132	369	1	i	i	PRON
inlawrev-4132	369	2	d	d	PROPN
inlawrev-4132	369	3	127	127	NUM
inlawrev-4132	369	4	.	.	PUNCT
inlawrev-4132	370	1	m	m	PROPN
inlawrev-4132	370	2	at*3	at*3	PROPN
inlawrev-4132	370	3	.	.	PROPN
inlawrev-4132	371	1	128	128	NUM
inlawrev-4132	371	2	.	.	PUNCT
inlawrev-4132	372	1	i	i	PRON
inlawrev-4132	372	2	d	d	PROPN
inlawrev-4132	372	3	129	129	NUM
inlawrev-4132	372	4	.	.	PUNCT
inlawrev-4132	373	1	i	i	PRON
inlawrev-4132	373	2	d	d	PROPN
inlawrev-4132	373	3	130	130	NUM
inlawrev-4132	373	4	.	.	PUNCT
inlawrev-4132	374	1	i	i	PRON
inlawrev-4132	374	2	d	d	PROPN
inlawrev-4132	374	3	131	131	NUM
inlawrev-4132	374	4	.	.	PUNCT
inlawrev-4132	375	1	m	m	VERB
inlawrev-4132	375	2	at*4	at*4	NOUN
inlawrev-4132	375	3	.	.	PROPN
inlawrev-4132	376	1	132	132	NUM
inlawrev-4132	376	2	.	.	NOUN
inlawrev-4132	376	3	926	926	NUM
inlawrev-4132	376	4	n.e.2d	n.e.2d	NOUN
inlawrev-4132	376	5	1	1	NUM
inlawrev-4132	376	6	134	134	NUM
inlawrev-4132	376	7	(	(	PUNCT
inlawrev-4132	376	8	ind	ind	NOUN
inlawrev-4132	376	9	.	.	PUNCT
inlawrev-4132	377	1	t.c	t.c	PROPN
inlawrev-4132	377	2	.	.	PROPN
inlawrev-4132	377	3	2010	2010	NUM
inlawrev-4132	377	4	)	)	PUNCT
inlawrev-4132	377	5	.	.	PUNCT
inlawrev-4132	378	1	2011	2011	NUM
inlawrev-4132	378	2	]	]	PUNCT
inlawrev-4132	378	3	taxation	taxation	NOUN
inlawrev-4132	378	4	1481	1481	NUM
inlawrev-4132	378	5	filed	file	VERB
inlawrev-4132	378	6	petitions	petition	NOUN
inlawrev-4132	378	7	for	for	ADP
inlawrev-4132	378	8	review	review	NOUN
inlawrev-4132	378	9	with	with	ADP
inlawrev-4132	378	10	the	the	DET
inlawrev-4132	378	11	wayne	wayne	PROPN
inlawrev-4132	378	12	county	county	PROPN
inlawrev-4132	378	13	ptaboa	ptaboa	NOUN
inlawrev-4132	378	14	,	,	PUNCT
inlawrev-4132	378	15	arguing	argue	VERB
inlawrev-4132	378	16	that	that	SCONJ
inlawrev-4132	378	17	the	the	DET
inlawrev-4132	378	18	assessments	assessment	NOUN
inlawrev-4132	378	19	for	for	ADP
inlawrev-4132	378	20	years	year	NOUN
inlawrev-4132	378	21	2002	2002	NUM
inlawrev-4132	378	22	,	,	PUNCT
inlawrev-4132	378	23	2003	2003	NUM
inlawrev-4132	378	24	,	,	PUNCT
inlawrev-4132	378	25	and	and	CCONJ
inlawrev-4132	378	26	2005	2005	NUM
inlawrev-4132	378	27	were	be	AUX
inlawrev-4132	378	28	too	too	ADV
inlawrev-4132	378	29	high	high	ADJ
inlawrev-4132	378	30	.	.	PUNCT
inlawrev-4132	379	1	the	the	DET
inlawrev-4132	379	2	ptaboa	ptaboa	NOUN
inlawrev-4132	379	3	subsequently	subsequently	ADV
inlawrev-4132	379	4	upheld	uphold	VERB
inlawrev-4132	379	5	those	those	DET
inlawrev-4132	379	6	assessments	assessment	NOUN
inlawrev-4132	379	7	;	;	PUNCT
inlawrev-4132	379	8	thereafter	thereafter	ADV
inlawrev-4132	379	9	,	,	PUNCT
inlawrev-4132	379	10	meijer	meijer	PROPN
inlawrev-4132	379	11	timely	timely	ADV
inlawrev-4132	379	12	filed	file	VERB
inlawrev-4132	379	13	petitions	petition	NOUN
inlawrev-4132	379	14	for	for	ADP
inlawrev-4132	379	15	review	review	NOUN
inlawrev-4132	379	16	with	with	ADP
inlawrev-4132	379	17	the	the	DET
inlawrev-4132	379	18	ibtr	ibtr	VERB
inlawrev-4132	379	19	.	.	PUNCT
inlawrev-4132	380	1	'^^	'^^	PROPN
inlawrev-4132	380	2	meijer	meijer	PROPN
inlawrev-4132	380	3	presented	present	VERB
inlawrev-4132	380	4	an	an	DET
inlawrev-4132	380	5	appraisal	appraisal	NOUN
inlawrev-4132	380	6	during	during	ADP
inlawrev-4132	380	7	the	the	DET
inlawrev-4132	380	8	ibtr	ibtr	ADJ
inlawrev-4132	380	9	hearing	hearing	NOUN
inlawrev-4132	380	10	to	to	PART
inlawrev-4132	380	11	show	show	VERB
inlawrev-4132	380	12	that	that	SCONJ
inlawrev-4132	380	13	the	the	DET
inlawrev-4132	380	14	market	market	NOUN
inlawrev-4132	380	15	value	value	NOUN
inlawrev-4132	380	16	-	-	PUNCT
inlawrev-4132	380	17	in	in	ADP
inlawrev-4132	380	18	-	-	PUNCT
inlawrev-4132	380	19	use	use	NOUN
inlawrev-4132	380	20	of	of	ADP
inlawrev-4132	380	21	its	its	PRON
inlawrev-4132	380	22	property	property	NOUN
inlawrev-4132	380	23	was	be	AUX
inlawrev-4132	380	24	significantly	significantly	ADV
inlawrev-4132	380	25	lower	low	ADJ
inlawrev-4132	380	26	for	for	ADP
inlawrev-4132	380	27	the	the	DET
inlawrev-4132	380	28	2002	2002	NUM
inlawrev-4132	380	29	,	,	PUNCT
inlawrev-4132	380	30	2003	2003	NUM
inlawrev-4132	380	31	,	,	PUNCT
inlawrev-4132	380	32	and	and	CCONJ
inlawrev-4132	380	33	2005	2005	NUM
inlawrev-4132	380	34	tax	tax	NOUN
inlawrev-4132	380	35	years	year	NOUN
inlawrev-4132	380	36	.	.	PUNCT
inlawrev-4132	381	1	the	the	DET
inlawrev-4132	381	2	appraisal	appraisal	NOUN
inlawrev-4132	381	3	employed	employ	VERB
inlawrev-4132	381	4	the	the	DET
inlawrev-4132	381	5	cost	cost	NOUN
inlawrev-4132	381	6	approach	approach	NOUN
inlawrev-4132	381	7	,	,	PUNCT
inlawrev-4132	381	8	the	the	DET
inlawrev-4132	381	9	income	income	NOUN
inlawrev-4132	381	10	approach	approach	NOUN
inlawrev-4132	381	11	,	,	PUNCT
inlawrev-4132	381	12	and	and	CCONJ
inlawrev-4132	381	13	the	the	DET
inlawrev-4132	381	14	sales	sale	NOUN
inlawrev-4132	381	15	comparison	comparison	NOUN
inlawrev-4132	381	16	approach	approach	NOUN
inlawrev-4132	381	17	to	to	PART
inlawrev-4132	381	18	estimate	estimate	VERB
inlawrev-4132	381	19	the	the	DET
inlawrev-4132	381	20	value	value	NOUN
inlawrev-4132	381	21	of	of	ADP
inlawrev-4132	381	22	meijer	meijer	NOUN
inlawrev-4132	381	23	'	'	PUNCT
inlawrev-4132	381	24	s	s	NOUN
inlawrev-4132	381	25	property	property	NOUN
inlawrev-4132	381	26	.	.	PUNCT
inlawrev-4132	382	1	the	the	DET
inlawrev-4132	382	2	wayne	wayne	PROPN
inlawrev-4132	382	3	county	county	PROPN
inlawrev-4132	382	4	assessor	assessor	NOUN
inlawrev-4132	382	5	and	and	CCONJ
inlawrev-4132	382	6	the	the	DET
inlawrev-4132	382	7	ptaboa	ptaboa	NOUN
inlawrev-4132	382	8	presented	present	VERB
inlawrev-4132	382	9	no	no	DET
inlawrev-4132	382	10	evidence	evidence	NOUN
inlawrev-4132	382	11	during	during	ADP
inlawrev-4132	382	12	the	the	DET
inlawrev-4132	382	13	ibtr	ibtr	ADJ
inlawrev-4132	382	14	hearing	hearing	NOUN
inlawrev-4132	382	15	.	.	PUNCT
inlawrev-4132	383	1	^^"^	^^"^	VERB
inlawrev-4132	383	2	the	the	DET
inlawrev-4132	383	3	sales	sale	NOUN
inlawrev-4132	383	4	comparison	comparison	NOUN
inlawrev-4132	383	5	and	and	CCONJ
inlawrev-4132	383	6	income	income	NOUN
inlawrev-4132	383	7	approach	approach	NOUN
inlawrev-4132	383	8	analyses	analysis	NOUN
inlawrev-4132	383	9	were	be	AUX
inlawrev-4132	383	10	rejected	reject	VERB
inlawrev-4132	383	11	by	by	ADP
inlawrev-4132	383	12	the	the	DET
inlawrev-4132	383	13	ibtr	ibtr	ADJ
inlawrev-4132	383	14	because	because	SCONJ
inlawrev-4132	383	15	they	they	PRON
inlawrev-4132	383	16	utilized	utilize	VERB
inlawrev-4132	383	17	properties	property	NOUN
inlawrev-4132	383	18	that	that	PRON
inlawrev-4132	383	19	were	be	AUX
inlawrev-4132	383	20	not	not	PART
inlawrev-4132	383	21	"	"	PUNCT
inlawrev-4132	383	22	comparable	comparable	ADJ
inlawrev-4132	383	23	"	"	PUNCT
inlawrev-4132	383	24	to	to	ADP
inlawrev-4132	383	25	meijer	meijer	VERB
inlawrev-4132	383	26	'	'	PUNCT
inlawrev-4132	384	1	s	s	PROPN
inlawrev-4132	384	2	property	property	NOUN
inlawrev-4132	384	3	.	.	PUNCT
inlawrev-4132	385	1	meijer	meijer	NOUN
inlawrev-4132	385	2	'	'	PUNCT
inlawrev-4132	385	3	s	s	PART
inlawrev-4132	385	4	obsolescence	obsolescence	NOUN
inlawrev-4132	385	5	analysis	analysis	NOUN
inlawrev-4132	385	6	was	be	AUX
inlawrev-4132	385	7	rejected	reject	VERB
inlawrev-4132	385	8	because	because	SCONJ
inlawrev-4132	385	9	it	it	PRON
inlawrev-4132	385	10	found	find	VERB
inlawrev-4132	385	11	that	that	SCONJ
inlawrev-4132	385	12	meijer	meijer	NOUN
inlawrev-4132	385	13	failed	fail	VERB
inlawrev-4132	385	14	to	to	PART
inlawrev-4132	385	15	show	show	VERB
inlawrev-4132	385	16	that	that	SCONJ
inlawrev-4132	385	17	"	"	PUNCT
inlawrev-4132	385	18	its	its	PRON
inlawrev-4132	385	19	property	property	NOUN
inlawrev-4132	385	20	was	be	AUX
inlawrev-4132	385	21	subject	subject	ADJ
inlawrev-4132	385	22	to	to	ADP
inlawrev-4132	385	23	the	the	DET
inlawrev-4132	385	24	market	market	NOUN
inlawrev-4132	385	25	forces	force	NOUN
inlawrev-4132	385	26	that	that	PRON
inlawrev-4132	385	27	caused	cause	VERB
inlawrev-4132	385	28	certain	certain	ADJ
inlawrev-4132	385	29	retail	retail	ADJ
inlawrev-4132	385	30	properties	property	NOUN
inlawrev-4132	385	31	to	to	PART
inlawrev-4132	385	32	lose	lose	VERB
inlawrev-4132	385	33	value	value	NOUN
inlawrev-4132	385	34	.	.	PUNCT
inlawrev-4132	386	1	"'^^	"'^^	PROPN
inlawrev-4132	386	2	meijer	meijer	PROPN
inlawrev-4132	386	3	timely	timely	ADV
inlawrev-4132	386	4	filed	file	VERB
inlawrev-4132	386	5	an	an	DET
inlawrev-4132	386	6	appeal	appeal	NOUN
inlawrev-4132	386	7	to	to	PART
inlawrev-4132	386	8	challenge	challenge	VERB
inlawrev-4132	386	9	that	that	DET
inlawrev-4132	386	10	final	final	ADJ
inlawrev-4132	386	11	determination	determination	NOUN
inlawrev-4132	386	12	.	.	PUNCT
inlawrev-4132	387	1	on	on	ADP
inlawrev-4132	387	2	appeal	appeal	NOUN
inlawrev-4132	387	3	,	,	PUNCT
inlawrev-4132	387	4	meijer	meijer	PROPN
inlawrev-4132	387	5	argued	argue	VERB
inlawrev-4132	387	6	that	that	SCONJ
inlawrev-4132	387	7	the	the	DET
inlawrev-4132	387	8	ibtr	ibtr	ADJ
inlawrev-4132	387	9	"	"	PUNCT
inlawrev-4132	387	10	erred	err	VERB
inlawrev-4132	387	11	in	in	ADP
inlawrev-4132	387	12	rejecting	reject	VERB
inlawrev-4132	387	13	its	its	PRON
inlawrev-4132	387	14	obsolescence	obsolescence	NOUN
inlawrev-4132	387	15	analysis	analysis	NOUN
inlawrev-4132	387	16	and	and	CCONJ
inlawrev-4132	387	17	its	its	PRON
inlawrev-4132	387	18	sales	sale	NOUN
inlawrev-4132	387	19	comparison	comparison	NOUN
inlawrev-4132	387	20	analysis	analysis	NOUN
inlawrev-4132	387	21	,	,	PUNCT
inlawrev-4132	387	22	as	as	SCONJ
inlawrev-4132	387	23	there	there	PRON
inlawrev-4132	387	24	was	be	VERB
inlawrev-4132	387	25	no	no	DET
inlawrev-4132	387	26	evidence	evidence	NOUN
inlawrev-4132	387	27	in	in	ADP
inlawrev-4132	387	28	the	the	DET
inlawrev-4132	387	29	record	record	NOUN
inlawrev-4132	387	30	that	that	PRON
inlawrev-4132	387	31	indicated	indicate	VERB
inlawrev-4132	387	32	that	that	SCONJ
inlawrev-4132	387	33	the	the	DET
inlawrev-4132	387	34	analyses	analysis	NOUN
inlawrev-4132	387	35	were	be	AUX
inlawrev-4132	387	36	unreliable	unreliable	ADJ
inlawrev-4132	387	37	.	.	PUNCT
inlawrev-4132	388	1	"	"	PUNCT
inlawrev-4132	388	2	^^^	^^^	X
inlawrev-4132	388	3	in	in	ADP
inlawrev-4132	388	4	response	response	NOUN
inlawrev-4132	388	5	,	,	PUNCT
inlawrev-4132	388	6	the	the	DET
inlawrev-4132	388	7	wayne	wayne	PROPN
inlawrev-4132	388	8	county	county	PROPN
inlawrev-4132	388	9	assessor	assessor	NOUN
inlawrev-4132	388	10	argued	argue	VERB
inlawrev-4132	388	11	that	that	SCONJ
inlawrev-4132	388	12	the	the	DET
inlawrev-4132	388	13	ibtr	ibtr	NOUN
inlawrev-4132	388	14	's	's	PART
inlawrev-4132	388	15	final	final	ADJ
inlawrev-4132	388	16	determination	determination	NOUN
inlawrev-4132	388	17	was	be	AUX
inlawrev-4132	388	18	proper	proper	ADJ
inlawrev-4132	388	19	because	because	SCONJ
inlawrev-4132	388	20	several	several	ADJ
inlawrev-4132	388	21	parts	part	NOUN
inlawrev-4132	388	22	ofthe	ofthe	NOUN
inlawrev-4132	388	23	appraisal	appraisal	NOUN
inlawrev-4132	388	24	were	be	AUX
inlawrev-4132	388	25	entitled	entitle	VERB
inlawrev-4132	388	26	to	to	ADP
inlawrev-4132	388	27	no	no	DET
inlawrev-4132	388	28	weight	weight	NOUN
inlawrev-4132	388	29	.	.	PUNCT
inlawrev-4132	389	1	'	'	PUNCT
inlawrev-4132	389	2	^^	^^	CCONJ
inlawrev-4132	389	3	the	the	DET
inlawrev-4132	389	4	tax	tax	NOUN
inlawrev-4132	389	5	court	court	NOUN
inlawrev-4132	389	6	found	find	VERB
inlawrev-4132	389	7	that	that	SCONJ
inlawrev-4132	389	8	the	the	DET
inlawrev-4132	389	9	ibtr	ibtr	VERB
inlawrev-4132	389	10	improperly	improperly	ADV
inlawrev-4132	389	11	rejected	reject	VERB
inlawrev-4132	389	12	meijer	meijer	NOUN
inlawrev-4132	389	13	'	'	PUNCT
inlawrev-4132	389	14	s	s	PROPN
inlawrev-4132	389	15	sales	sale	NOUN
inlawrev-4132	389	16	comparison	comparison	NOUN
inlawrev-4132	389	17	analysis	analysis	NOUN
inlawrev-4132	389	18	because	because	SCONJ
inlawrev-4132	389	19	in	in	ADP
inlawrev-4132	389	20	formulating	formulate	VERB
inlawrev-4132	389	21	an	an	DET
inlawrev-4132	389	22	estimate	estimate	NOUN
inlawrev-4132	389	23	of	of	ADP
inlawrev-4132	389	24	value	value	NOUN
inlawrev-4132	389	25	under	under	ADP
inlawrev-4132	389	26	the	the	DET
inlawrev-4132	389	27	sales	sale	NOUN
inlawrev-4132	389	28	comparison	comparison	NOUN
inlawrev-4132	389	29	approach	approach	NOUN
inlawrev-4132	389	30	,	,	PUNCT
inlawrev-4132	389	31	an	an	DET
inlawrev-4132	389	32	appraiser	appraiser	NOUN
inlawrev-4132	389	33	need	need	VERB
inlawrev-4132	389	34	only	only	ADV
inlawrev-4132	389	35	"	"	PUNCT
inlawrev-4132	389	36	locate	locate	VERB
inlawrev-4132	389	37	[	[	PUNCT
inlawrev-4132	389	38	]	]	PUNCT
inlawrev-4132	389	39	sales	sale	NOUN
inlawrev-4132	389	40	ofcomparable	ofcomparable	ADJ
inlawrev-4132	389	41	[	[	PUNCT
inlawrev-4132	389	42	^properties	^properties	PRON
inlawrev-4132	389	43	and	and	CCONJ
inlawrev-4132	389	44	adjust	adjust	VERB
inlawrev-4132	389	45	[	[	PUNCT
inlawrev-4132	389	46	]	]	X
inlawrev-4132	389	47	the	the	DET
inlawrev-4132	389	48	selling	sell	VERB
inlawrev-4132	389	49	prices	price	NOUN
inlawrev-4132	389	50	to	to	PART
inlawrev-4132	389	51	reflect	reflect	VERB
inlawrev-4132	389	52	the	the	DET
inlawrev-4132	389	53	subject	subject	ADJ
inlawrev-4132	389	54	property	property	NOUN
inlawrev-4132	389	55	's	's	PART
inlawrev-4132	389	56	total	total	ADJ
inlawrev-4132	389	57	value	value	NOUN
inlawrev-4132	389	58	.	.	PUNCT
inlawrev-4132	390	1	"'^^	"'^^	NOUN
inlawrev-4132	391	1	the	the	DET
inlawrev-4132	391	2	tax	tax	NOUN
inlawrev-4132	391	3	court	court	NOUN
inlawrev-4132	391	4	held	hold	VERB
inlawrev-4132	391	5	that	that	SCONJ
inlawrev-4132	391	6	it	it	PRON
inlawrev-4132	391	7	was	be	AUX
inlawrev-4132	391	8	"	"	PUNCT
inlawrev-4132	391	9	improper	improper	ADJ
inlawrev-4132	391	10	to	to	PART
inlawrev-4132	391	11	discount	discount	VERB
inlawrev-4132	391	12	the	the	DET
inlawrev-4132	391	13	appraisal	appraisal	NOUN
inlawrev-4132	391	14	's	's	PART
inlawrev-4132	391	15	sales	sale	NOUN
inlawrev-4132	391	16	comparison	comparison	NOUN
inlawrev-4132	391	17	approach	approach	NOUN
inlawrev-4132	391	18	because	because	SCONJ
inlawrev-4132	391	19	'	'	PUNCT
inlawrev-4132	391	20	secondary	secondary	ADJ
inlawrev-4132	391	21	users	user	NOUN
inlawrev-4132	391	22	'	'	PART
inlawrev-4132	391	23	purchased	purchase	VERB
inlawrev-4132	391	24	vacated	vacate	VERB
inlawrev-4132	391	25	big	big	ADJ
inlawrev-4132	391	26	-	-	PUNCT
inlawrev-4132	391	27	box	box	NOUN
inlawrev-4132	391	28	properties	property	NOUN
inlawrev-4132	391	29	instead	instead	ADV
inlawrev-4132	391	30	of	of	ADP
inlawrev-4132	391	31	entities	entity	NOUN
inlawrev-4132	391	32	like	like	ADP
inlawrev-4132	391	33	wal	wal	PROPN
inlawrev-4132	391	34	-	-	PUNCT
inlawrev-4132	391	35	mart	mart	NOUN
inlawrev-4132	391	36	.	.	PUNCT
inlawrev-4132	392	1	"'^^	"'^^	PUNCT
inlawrev-4132	393	1	as	as	ADP
inlawrev-4132	393	2	to	to	ADP
inlawrev-4132	393	3	the	the	DET
inlawrev-4132	393	4	ibtr	ibtr	NOUN
inlawrev-4132	393	5	's	's	PART
inlawrev-4132	393	6	rejection	rejection	NOUN
inlawrev-4132	393	7	of	of	ADP
inlawrev-4132	393	8	meijer	meijer	NOUN
inlawrev-4132	393	9	'	'	PUNCT
inlawrev-4132	393	10	s	s	PART
inlawrev-4132	393	11	obsolescence	obsolescence	NOUN
inlawrev-4132	393	12	analysis	analysis	NOUN
inlawrev-4132	393	13	,	,	PUNCT
inlawrev-4132	393	14	the	the	DET
inlawrev-4132	393	15	court	court	NOUN
inlawrev-4132	393	16	explained	explain	VERB
inlawrev-4132	393	17	that	that	SCONJ
inlawrev-4132	393	18	obsolescence	obsolescence	NOUN
inlawrev-4132	393	19	is	be	AUX
inlawrev-4132	393	20	a	a	DET
inlawrev-4132	393	21	form	form	NOUN
inlawrev-4132	393	22	of	of	ADP
inlawrev-4132	393	23	depreciation	depreciation	NOUN
inlawrev-4132	393	24	that	that	PRON
inlawrev-4132	393	25	takes	take	VERB
inlawrev-4132	393	26	into	into	ADP
inlawrev-4132	393	27	account	account	NOUN
inlawrev-4132	393	28	"	"	PUNCT
inlawrev-4132	393	29	the	the	DET
inlawrev-4132	393	30	functional	functional	ADJ
inlawrev-4132	393	31	or	or	CCONJ
inlawrev-4132	393	32	economic	economic	ADJ
inlawrev-4132	393	33	loss	loss	NOUN
inlawrev-4132	393	34	of	of	ADP
inlawrev-4132	393	35	value	value	NOUN
inlawrev-4132	393	36	to	to	ADP
inlawrev-4132	393	37	property	property	NOUN
inlawrev-4132	393	38	,	,	PUNCT
inlawrev-4132	393	39	which	which	PRON
inlawrev-4132	393	40	is	be	AUX
inlawrev-4132	393	41	then	then	ADV
inlawrev-4132	393	42	expressed	express	VERB
inlawrev-4132	393	43	as	as	ADP
inlawrev-4132	393	44	a	a	DET
inlawrev-4132	393	45	percentage	percentage	NOUN
inlawrev-4132	393	46	reduction	reduction	NOUN
inlawrev-4132	393	47	to	to	ADP
inlawrev-4132	393	48	an	an	DET
inlawrev-4132	393	49	improvement	improvement	NOUN
inlawrev-4132	393	50	's	's	PART
inlawrev-4132	393	51	replacement	replacement	NOUN
inlawrev-4132	393	52	cost	cost	NOUN
inlawrev-4132	393	53	new	new	ADJ
inlawrev-4132	393	54	.	.	PUNCT
inlawrev-4132	394	1	"^"^^	"^"^^	PUNCT
inlawrev-4132	395	1	the	the	DET
inlawrev-4132	395	2	court	court	NOUN
inlawrev-4132	395	3	found	find	VERB
inlawrev-4132	395	4	that	that	SCONJ
inlawrev-4132	395	5	meijer	meijer	NOUN
inlawrev-4132	395	6	had	have	AUX
inlawrev-4132	395	7	based	base	VERB
inlawrev-4132	395	8	its	its	PRON
inlawrev-4132	395	9	entire	entire	ADJ
inlawrev-4132	395	10	argument	argument	NOUN
inlawrev-4132	395	11	with	with	ADP
inlawrev-4132	395	12	regard	regard	NOUN
inlawrev-4132	395	13	to	to	ADP
inlawrev-4132	395	14	obsolescence	obsolescence	NOUN
inlawrev-4132	395	15	on	on	ADP
inlawrev-4132	395	16	the	the	DET
inlawrev-4132	395	17	fact	fact	NOUN
inlawrev-4132	395	18	that	that	SCONJ
inlawrev-4132	395	19	there	there	PRON
inlawrev-4132	395	20	were	be	VERB
inlawrev-4132	395	21	a	a	DET
inlawrev-4132	395	22	limited	limited	ADJ
inlawrev-4132	395	23	number	number	NOUN
inlawrev-4132	395	24	of	of	ADP
inlawrev-4132	395	25	buyers	buyer	NOUN
inlawrev-4132	395	26	for	for	ADP
inlawrev-4132	395	27	properties	property	NOUN
inlawrev-4132	395	28	of	of	ADP
inlawrev-4132	395	29	this	this	DET
inlawrev-4132	395	30	size	size	NOUN
inlawrev-4132	395	31	and	and	CCONJ
inlawrev-4132	395	32	an	an	DET
inlawrev-4132	395	33	oversupply	oversupply	NOUN
inlawrev-4132	395	34	of	of	ADP
inlawrev-4132	395	35	big	big	ADJ
inlawrev-4132	395	36	-	-	PUNCT
inlawrev-4132	395	37	box	box	NOUN
inlawrev-4132	395	38	properties	property	NOUN
inlawrev-4132	395	39	within	within	ADP
inlawrev-4132	395	40	the	the	DET
inlawrev-4132	395	41	retail	retail	ADJ
inlawrev-4132	395	42	market	market	NOUN
inlawrev-4132	395	43	,	,	PUNCT
inlawrev-4132	395	44	but	but	CCONJ
inlawrev-4132	395	45	meijer	meijer	NOUN
inlawrev-4132	395	46	had	have	AUX
inlawrev-4132	395	47	presented	present	VERB
inlawrev-4132	395	48	no	no	DET
inlawrev-4132	395	49	evidence	evidence	NOUN
inlawrev-4132	395	50	that	that	SCONJ
inlawrev-4132	395	51	the	the	DET
inlawrev-4132	395	52	market	market	NOUN
inlawrev-4132	395	53	trends	trend	NOUN
inlawrev-4132	395	54	presented	present	VERB
inlawrev-4132	395	55	actually	actually	ADV
inlawrev-4132	395	56	impacted	impact	VERB
inlawrev-4132	395	57	or	or	CCONJ
inlawrev-4132	395	58	affected	affect	VERB
inlawrev-4132	395	59	the	the	DET
inlawrev-4132	395	60	meijer	meijer	NOUN
inlawrev-4132	395	61	store	store	NOUN
inlawrev-4132	395	62	at	at	ADP
inlawrev-4132	395	63	issue	issue	NOUN
inlawrev-4132	395	64	in	in	ADP
inlawrev-4132	395	65	this	this	DET
inlawrev-4132	395	66	appeal	appeal	NOUN
inlawrev-4132	395	67	,	,	PUNCT
inlawrev-4132	395	68	or	or	CCONJ
inlawrev-4132	395	69	even	even	ADV
inlawrev-4132	395	70	meijer	meijer	NOUN
inlawrev-4132	395	71	stores	store	NOUN
inlawrev-4132	395	72	in	in	ADP
inlawrev-4132	395	73	133	133	NUM
inlawrev-4132	395	74	.	.	PUNCT
inlawrev-4132	396	1	mat	mat	NOUN
inlawrev-4132	396	2	1135	1135	NUM
inlawrev-4132	396	3	.	.	PUNCT
inlawrev-4132	397	1	134	134	NUM
inlawrev-4132	397	2	.	.	PUNCT
inlawrev-4132	398	1	i	i	PRON
inlawrev-4132	398	2	d.	d.	PROPN
inlawrev-4132	398	3	135	135	NUM
inlawrev-4132	398	4	.	.	PUNCT
inlawrev-4132	399	1	m	m	VERB
inlawrev-4132	399	2	at	at	ADP
inlawrev-4132	399	3	1	1	NUM
inlawrev-4132	399	4	136	136	NUM
inlawrev-4132	399	5	(	(	PUNCT
inlawrev-4132	399	6	citation	citation	NOUN
inlawrev-4132	399	7	omitted	omit	VERB
inlawrev-4132	399	8	)	)	PUNCT
inlawrev-4132	399	9	.	.	PUNCT
inlawrev-4132	400	1	136	136	NUM
inlawrev-4132	400	2	.	.	PUNCT
inlawrev-4132	401	1	m	m	VERB
inlawrev-4132	401	2	(	(	PUNCT
inlawrev-4132	401	3	citation	citation	NOUN
inlawrev-4132	401	4	omitted	omit	VERB
inlawrev-4132	401	5	)	)	PUNCT
inlawrev-4132	401	6	.	.	PUNCT
inlawrev-4132	402	1	137	137	NUM
inlawrev-4132	402	2	.	.	PUNCT
inlawrev-4132	403	1	i	i	PRON
inlawrev-4132	403	2	d.	d.	PROPN
inlawrev-4132	403	3	138	138	NUM
inlawrev-4132	403	4	.	.	PUNCT
inlawrev-4132	404	1	i	i	PRON
inlawrev-4132	404	2	d.	d.	PROPN
inlawrev-4132	404	3	at	at	ADP
inlawrev-4132	404	4	1	1	NUM
inlawrev-4132	404	5	137	137	NUM
inlawrev-4132	404	6	(	(	PUNCT
inlawrev-4132	404	7	quoting	quote	VERB
inlawrev-4132	404	8	real	real	ADJ
inlawrev-4132	404	9	property	property	NOUN
inlawrev-4132	404	10	assessment	assessment	NOUN
inlawrev-4132	404	11	manual	manual	NOUN
inlawrev-4132	404	12	13	13	NUM
inlawrev-4132	404	13	(	(	PUNCT
inlawrev-4132	404	14	2004	2004	NUM
inlawrev-4132	404	15	)	)	PUNCT
inlawrev-4132	404	16	)	)	PUNCT
inlawrev-4132	404	17	.	.	PUNCT
inlawrev-4132	405	1	139	139	NUM
inlawrev-4132	405	2	.	.	PUNCT
inlawrev-4132	406	1	i	i	PRON
inlawrev-4132	406	2	d	d	PROPN
inlawrev-4132	406	3	140	140	NUM
inlawrev-4132	406	4	.	.	PUNCT
inlawrev-4132	407	1	i	i	PROPN
inlawrev-4132	407	2	d	d	PROPN
inlawrev-4132	407	3	1482	1482	NUM
inlawrev-4132	407	4	indiana	indiana	PROPN
inlawrev-4132	407	5	law	law	PROPN
inlawrev-4132	407	6	review	review	NOUN
inlawrev-4132	408	1	[	[	X
inlawrev-4132	408	2	vol	vol	NOUN
inlawrev-4132	408	3	.	.	PUNCT
inlawrev-4132	408	4	44	44	NUM
inlawrev-4132	408	5	:	:	SYM
inlawrev-4132	408	6	1467	1467	NUM
inlawrev-4132	408	7	general	general	NOUN
inlawrev-4132	408	8	.	.	PUNCT
inlawrev-4132	408	9	'	'	PUNCT
inlawrev-4132	408	10	"	"	PUNCT
inlawrev-4132	408	11	^^	^^	CCONJ
inlawrev-4132	408	12	the	the	DET
inlawrev-4132	408	13	court	court	NOUN
inlawrev-4132	408	14	further	far	ADV
inlawrev-4132	408	15	found	find	VERB
inlawrev-4132	408	16	that	that	SCONJ
inlawrev-4132	408	17	the	the	DET
inlawrev-4132	408	18	wayne	wayne	PROPN
inlawrev-4132	408	19	county	county	PROPN
inlawrev-4132	408	20	assessor	assessor	NOUN
inlawrev-4132	408	21	presented	present	VERB
inlawrev-4132	408	22	no	no	DET
inlawrev-4132	408	23	evidence	evidence	NOUN
inlawrev-4132	408	24	or	or	CCONJ
inlawrev-4132	408	25	argument	argument	NOUN
inlawrev-4132	408	26	that	that	PRON
inlawrev-4132	408	27	refuted	refute	VERB
inlawrev-4132	408	28	that	that	SCONJ
inlawrev-4132	408	29	testimony	testimony	NOUN
inlawrev-4132	408	30	,	,	PUNCT
inlawrev-4132	408	31	but	but	CCONJ
inlawrev-4132	408	32	instead	instead	ADV
inlawrev-4132	408	33	argued	argue	VERB
inlawrev-4132	408	34	that	that	SCONJ
inlawrev-4132	408	35	meijer	meijer	NOUN
inlawrev-4132	408	36	's	's	PART
inlawrev-4132	408	37	building	building	NOUN
inlawrev-4132	408	38	was	be	AUX
inlawrev-4132	408	39	not	not	PART
inlawrev-4132	408	40	old	old	ADJ
inlawrev-4132	408	41	enough	enough	ADV
inlawrev-4132	408	42	to	to	PART
inlawrev-4132	408	43	be	be	AUX
inlawrev-4132	408	44	entitled	entitle	VERB
inlawrev-4132	408	45	to	to	ADP
inlawrev-4132	408	46	an	an	DET
inlawrev-4132	408	47	obsolescence	obsolescence	NOUN
inlawrev-4132	408	48	adjustment	adjustment	NOUN
inlawrev-4132	408	49	.	.	PUNCT
inlawrev-4132	409	1	^"^^	^"^^	PROPN
inlawrev-4132	409	2	based	base	VERB
inlawrev-4132	409	3	on	on	ADP
inlawrev-4132	409	4	these	these	DET
inlawrev-4132	409	5	findings	finding	NOUN
inlawrev-4132	409	6	,	,	PUNCT
inlawrev-4132	409	7	the	the	DET
inlawrev-4132	409	8	tax	tax	NOUN
inlawrev-4132	409	9	court	court	NOUN
inlawrev-4132	409	10	held	hold	VERB
inlawrev-4132	409	11	that	that	SCONJ
inlawrev-4132	409	12	the	the	DET
inlawrev-4132	409	13	ibtr	ibtr	NOUN
inlawrev-4132	409	14	's	's	PART
inlawrev-4132	409	15	decision	decision	NOUN
inlawrev-4132	409	16	on	on	ADP
inlawrev-4132	409	17	this	this	DET
inlawrev-4132	409	18	issue	issue	NOUN
inlawrev-4132	409	19	was	be	AUX
inlawrev-4132	409	20	not	not	PART
inlawrev-4132	409	21	based	base	VERB
inlawrev-4132	409	22	on	on	ADP
inlawrev-4132	409	23	substantial	substantial	ADJ
inlawrev-4132	409	24	evidence	evidence	NOUN
inlawrev-4132	409	25	.	.	PUNCT
inlawrev-4132	410	1	'	'	PUNCT
inlawrev-4132	410	2	^^	^^	PUNCT
inlawrev-4132	410	3	in	in	ADP
inlawrev-4132	410	4	support	support	NOUN
inlawrev-4132	410	5	of	of	ADP
inlawrev-4132	410	6	this	this	DET
inlawrev-4132	410	7	holding	holding	NOUN
inlawrev-4132	410	8	,	,	PUNCT
inlawrev-4132	410	9	the	the	DET
inlawrev-4132	410	10	tax	tax	NOUN
inlawrev-4132	410	11	court	court	NOUN
inlawrev-4132	410	12	explained	explain	VERB
inlawrev-4132	410	13	that	that	SCONJ
inlawrev-4132	410	14	meijer	meijer	NOUN
inlawrev-4132	410	15	had	have	AUX
inlawrev-4132	410	16	effectively	effectively	ADV
inlawrev-4132	410	17	presented	present	VERB
inlawrev-4132	410	18	evidence	evidence	NOUN
inlawrev-4132	410	19	in	in	ADP
inlawrev-4132	410	20	support	support	NOUN
inlawrev-4132	410	21	of	of	ADP
inlawrev-4132	410	22	its	its	PRON
inlawrev-4132	410	23	appraisal	appraisal	NOUN
inlawrev-4132	410	24	,	,	PUNCT
inlawrev-4132	410	25	and	and	CCONJ
inlawrev-4132	410	26	the	the	DET
inlawrev-4132	410	27	wayne	wayne	PROPN
inlawrev-4132	410	28	county	county	PROPN
inlawrev-4132	410	29	assessor	assessor	NOUN
inlawrev-4132	410	30	failed	fail	VERB
inlawrev-4132	410	31	to	to	PART
inlawrev-4132	410	32	present	present	VERB
inlawrev-4132	410	33	any	any	DET
inlawrev-4132	410	34	market	market	NOUN
inlawrev-4132	410	35	-	-	PUNCT
inlawrev-4132	410	36	based	base	VERB
inlawrev-4132	410	37	evidence	evidence	NOUN
inlawrev-4132	410	38	that	that	PRON
inlawrev-4132	410	39	supported	support	VERB
inlawrev-4132	410	40	its	its	PRON
inlawrev-4132	410	41	own	own	ADJ
inlawrev-4132	410	42	assessment	assessment	NOUN
inlawrev-4132	410	43	and	and	CCONJ
inlawrev-4132	410	44	discounted	discount	VERB
inlawrev-4132	410	45	meijer	meijer	NOUN
inlawrev-4132	410	46	's	's	PART
inlawrev-4132	410	47	appraisal	appraisal	NOUN
inlawrev-4132	410	48	.	.	PUNCT
inlawrev-4132	411	1	'	'	PUNCT
inlawrev-4132	411	2	"	"	PUNCT
inlawrev-4132	411	3	^"^	^"^	X
inlawrev-4132	411	4	5	5	NUM
inlawrev-4132	411	5	.	.	X
inlawrev-4132	411	6	stinson	stinson	PROPN
inlawrev-4132	411	7	v.	v.	PROPN
inlawrev-4132	411	8	trimas	trimas	PROPN
inlawrev-4132	411	9	fasteners	fastener	NOUN
inlawrev-4132	411	10	,	,	PUNCT
inlawrev-4132	411	11	inc	inc	PROPN
inlawrev-4132	411	12	.	.	PROPN
inlawrev-4132	411	13	'"*^—in	'"*^—in	PROPN
inlawrev-4132	411	14	2002	2002	NUM
inlawrev-4132	411	15	,	,	PUNCT
inlawrev-4132	411	16	trimas	trimas	NOUN
inlawrev-4132	411	17	fasteners	fastener	NOUN
inlawrev-4132	411	18	,	,	PUNCT
inlawrev-4132	411	19	inc	inc	PROPN
inlawrev-4132	411	20	.	.	PROPN
inlawrev-4132	411	21	(	(	PUNCT
inlawrev-4132	411	22	"	"	PUNCT
inlawrev-4132	411	23	trimas	trima	NOUN
inlawrev-4132	411	24	"	"	PUNCT
inlawrev-4132	411	25	)	)	PUNCT
inlawrev-4132	411	26	owned	own	VERB
inlawrev-4132	411	27	and	and	CCONJ
inlawrev-4132	411	28	occupied	occupy	VERB
inlawrev-4132	411	29	a	a	DET
inlawrev-4132	411	30	manufacturing	manufacturing	NOUN
inlawrev-4132	411	31	facility	facility	NOUN
inlawrev-4132	411	32	situated	situate	VERB
inlawrev-4132	411	33	on	on	ADP
inlawrev-4132	411	34	forty	forty	NUM
inlawrev-4132	411	35	-	-	PUNCT
inlawrev-4132	411	36	four	four	NUM
inlawrev-4132	411	37	acres	acre	NOUN
inlawrev-4132	411	38	of	of	ADP
inlawrev-4132	411	39	land	land	NOUN
inlawrev-4132	411	40	in	in	ADP
inlawrev-4132	411	41	frankfort	frankfort	PROPN
inlawrev-4132	411	42	,	,	PUNCT
inlawrev-4132	411	43	indiana	indiana	PROPN
inlawrev-4132	411	44	.	.	PUNCT
inlawrev-4132	412	1	the	the	DET
inlawrev-4132	412	2	washington	washington	PROPN
inlawrev-4132	412	3	township	township	PROPN
inlawrev-4132	412	4	assessor	assessor	NOUN
inlawrev-4132	412	5	in	in	ADP
inlawrev-4132	412	6	clinton	clinton	PROPN
inlawrev-4132	412	7	county	county	PROPN
inlawrev-4132	412	8	(	(	PUNCT
inlawrev-4132	412	9	the	the	DET
inlawrev-4132	412	10	"	"	PUNCT
inlawrev-4132	412	11	assessor	assessor	NOUN
inlawrev-4132	412	12	"	"	PUNCT
inlawrev-4132	412	13	)	)	PUNCT
inlawrev-4132	412	14	valued	value	VERB
inlawrev-4132	412	15	the	the	DET
inlawrev-4132	412	16	trimas	trimas	NOUN
inlawrev-4132	412	17	property	property	NOUN
inlawrev-4132	412	18	at	at	ADP
inlawrev-4132	412	19	$	$	SYM
inlawrev-4132	412	20	7,762,600	7,762,600	NUM
inlawrev-4132	412	21	.	.	PUNCT
inlawrev-4132	413	1	trimas	trima	NOUN
inlawrev-4132	413	2	filed	file	VERB
inlawrev-4132	413	3	an	an	DET
inlawrev-4132	413	4	appeal	appeal	NOUN
inlawrev-4132	413	5	with	with	ADP
inlawrev-4132	413	6	the	the	DET
inlawrev-4132	413	7	clinton	clinton	PROPN
inlawrev-4132	413	8	county	county	PROPN
inlawrev-4132	413	9	ptaboa	ptaboa	NOUN
inlawrev-4132	413	10	seeking	seek	VERB
inlawrev-4132	413	11	to	to	PART
inlawrev-4132	413	12	lower	lower	VERB
inlawrev-4132	413	13	the	the	DET
inlawrev-4132	413	14	assessment	assessment	NOUN
inlawrev-4132	413	15	.	.	PUNCT
inlawrev-4132	414	1	'	'	PUNCT
inlawrev-4132	414	2	"	"	PUNCT
inlawrev-4132	414	3	^^	^^	CCONJ
inlawrev-4132	414	4	the	the	DET
inlawrev-4132	414	5	ptaboa	ptaboa	NOUN
inlawrev-4132	414	6	reduced	reduce	VERB
inlawrev-4132	414	7	the	the	DET
inlawrev-4132	414	8	assessment	assessment	NOUN
inlawrev-4132	414	9	to	to	ADP
inlawrev-4132	414	10	$	$	SYM
inlawrev-4132	414	11	7,212,300	7,212,300	NUM
inlawrev-4132	414	12	.	.	PUNCT
inlawrev-4132	415	1	trimas	trima	NOUN
inlawrev-4132	415	2	timely	timely	ADV
inlawrev-4132	415	3	filed	file	VERB
inlawrev-4132	415	4	an	an	DET
inlawrev-4132	415	5	appeal	appeal	NOUN
inlawrev-4132	415	6	with	with	ADP
inlawrev-4132	415	7	the	the	DET
inlawrev-4132	415	8	ibtr	ibtr	ADJ
inlawrev-4132	415	9	seeking	seek	VERB
inlawrev-4132	415	10	to	to	PART
inlawrev-4132	415	11	lower	lower	VERB
inlawrev-4132	415	12	the	the	DET
inlawrev-4132	415	13	assessed	assessed	ADJ
inlawrev-4132	415	14	value	value	NOUN
inlawrev-4132	415	15	still	still	ADV
inlawrev-4132	415	16	further	far	ADV
inlawrev-4132	415	17	.	.	PUNCT
inlawrev-4132	416	1	at	at	ADP
inlawrev-4132	416	2	the	the	DET
inlawrev-4132	416	3	administrative	administrative	ADJ
inlawrev-4132	416	4	hearing	hearing	NOUN
inlawrev-4132	416	5	on	on	ADP
inlawrev-4132	416	6	the	the	DET
inlawrev-4132	416	7	matter	matter	NOUN
inlawrev-4132	416	8	,	,	PUNCT
inlawrev-4132	416	9	trimas	trima	NOUN
inlawrev-4132	416	10	presented	present	VERB
inlawrev-4132	416	11	an	an	DET
inlawrev-4132	416	12	appraisal	appraisal	NOUN
inlawrev-4132	416	13	and	and	CCONJ
inlawrev-4132	416	14	testimony	testimony	NOUN
inlawrev-4132	416	15	that	that	PRON
inlawrev-4132	416	16	estimated	estimate	VERB
inlawrev-4132	416	17	that	that	SCONJ
inlawrev-4132	416	18	on	on	ADP
inlawrev-4132	416	19	january	january	PROPN
inlawrev-4132	416	20	1	1	NUM
inlawrev-4132	416	21	,	,	PUNCT
inlawrev-4132	416	22	1999	1999	NUM
inlawrev-4132	416	23	,	,	PUNCT
inlawrev-4132	416	24	the	the	DET
inlawrev-4132	416	25	market	market	NOUN
inlawrev-4132	416	26	valuein	valuein	NOUN
inlawrev-4132	416	27	-	-	PUNCT
inlawrev-4132	416	28	use	use	NOUN
inlawrev-4132	416	29	of	of	ADP
inlawrev-4132	416	30	trimas	trima	NOUN
inlawrev-4132	416	31	'	'	PART
inlawrev-4132	416	32	s	s	NOUN
inlawrev-4132	416	33	property	property	NOUN
inlawrev-4132	416	34	was	be	AUX
inlawrev-4132	416	35	$	$	SYM
inlawrev-4132	416	36	2,960,000.^"^^	2,960,000.^"^^	NUM
inlawrev-4132	416	37	the	the	DET
inlawrev-4132	416	38	assessor	assessor	NOUN
inlawrev-4132	416	39	,	,	PUNCT
inlawrev-4132	416	40	in	in	ADP
inlawrev-4132	416	41	response	response	NOUN
inlawrev-4132	416	42	,	,	PUNCT
inlawrev-4132	416	43	presented	present	VERB
inlawrev-4132	416	44	two	two	NUM
inlawrev-4132	416	45	appraisals	appraisal	NOUN
inlawrev-4132	416	46	testifying	testify	VERB
inlawrev-4132	416	47	that	that	SCONJ
inlawrev-4132	416	48	the	the	DET
inlawrev-4132	416	49	market	market	NOUN
inlawrev-4132	416	50	value	value	NOUN
inlawrev-4132	416	51	-	-	PUNCT
inlawrev-4132	416	52	in	in	ADP
inlawrev-4132	416	53	-	-	PUNCT
inlawrev-4132	416	54	use	use	NOUN
inlawrev-4132	416	55	of	of	ADP
inlawrev-4132	416	56	trimas	trima	NOUN
inlawrev-4132	416	57	's	's	PART
inlawrev-4132	416	58	property	property	NOUN
inlawrev-4132	416	59	was	be	AUX
inlawrev-4132	416	60	$	$	SYM
inlawrev-4132	416	61	8,000,000	8,000,000	NUM
inlawrev-4132	416	62	on	on	ADP
inlawrev-4132	416	63	march	march	PROPN
inlawrev-4132	416	64	1	1	NUM
inlawrev-4132	416	65	,	,	PUNCT
inlawrev-4132	416	66	2002	2002	NUM
inlawrev-4132	416	67	and	and	CCONJ
inlawrev-4132	416	68	$	$	SYM
inlawrev-4132	416	69	8,100,00	8,100,00	NUM
inlawrev-4132	416	70	on	on	ADP
inlawrev-4132	416	71	july	july	PROPN
inlawrev-4132	416	72	3	3	NUM
inlawrev-4132	416	73	1	1	NUM
inlawrev-4132	416	74	,	,	PUNCT
inlawrev-4132	416	75	2003	2003	NUM
inlawrev-4132	416	76	.	.	PUNCT
inlawrev-4132	417	1	the	the	DET
inlawrev-4132	417	2	ibtr	ibtr	VERB
inlawrev-4132	417	3	reduced	reduce	VERB
inlawrev-4132	417	4	trimas	trima	NOUN
inlawrev-4132	417	5	's	's	PART
inlawrev-4132	417	6	assessment	assessment	NOUN
inlawrev-4132	417	7	to	to	ADP
inlawrev-4132	417	8	$	$	SYM
inlawrev-4132	417	9	2,960,000	2,960,000	NUM
inlawrev-4132	417	10	based	base	VERB
inlawrev-4132	417	11	on	on	ADP
inlawrev-4132	417	12	trimas	trima	NOUN
inlawrev-4132	417	13	's	's	PART
inlawrev-4132	417	14	appraisal	appraisal	NOUN
inlawrev-4132	417	15	.	.	PUNCT
inlawrev-4132	418	1	the	the	DET
inlawrev-4132	418	2	ibtr	ibtr	NOUN
inlawrev-4132	418	3	found	find	VERB
inlawrev-4132	418	4	this	this	DET
inlawrev-4132	418	5	appraisal	appraisal	NOUN
inlawrev-4132	418	6	to	to	PART
inlawrev-4132	418	7	be	be	AUX
inlawrev-4132	418	8	more	more	ADV
inlawrev-4132	418	9	accurate	accurate	ADJ
inlawrev-4132	418	10	because	because	SCONJ
inlawrev-4132	418	11	it	it	PRON
inlawrev-4132	418	12	was	be	AUX
inlawrev-4132	418	13	based	base	VERB
inlawrev-4132	418	14	on	on	ADP
inlawrev-4132	418	15	the	the	DET
inlawrev-4132	418	16	uniform	uniform	ADJ
inlawrev-4132	418	17	standards	standard	NOUN
inlawrev-4132	418	18	of	of	ADP
inlawrev-4132	418	19	professional	professional	ADJ
inlawrev-4132	418	20	appraisal	appraisal	NOUN
inlawrev-4132	418	21	practice	practice	NOUN
inlawrev-4132	418	22	(	(	PUNCT
inlawrev-4132	418	23	uspap	uspap	NOUN
inlawrev-4132	418	24	)	)	PUNCT
inlawrev-4132	418	25	and	and	CCONJ
inlawrev-4132	418	26	had	have	AUX
inlawrev-4132	418	27	valued	value	VERB
inlawrev-4132	418	28	the	the	DET
inlawrev-4132	418	29	property	property	NOUN
inlawrev-4132	418	30	january	january	PROPN
inlawrev-4132	418	31	1	1	NUM
inlawrev-4132	418	32	,	,	PUNCT
inlawrev-4132	418	33	1999	1999	NUM
inlawrev-4132	418	34	,	,	PUNCT
inlawrev-4132	418	35	the	the	DET
inlawrev-4132	418	36	proper	proper	ADJ
inlawrev-4132	418	37	valuation	valuation	NOUN
inlawrev-4132	418	38	date.^"^^	date.^"^^	NOUN
inlawrev-4132	418	39	the	the	DET
inlawrev-4132	418	40	assessor	assessor	NOUN
inlawrev-4132	418	41	timely	timely	ADV
inlawrev-4132	418	42	filed	file	VERB
inlawrev-4132	418	43	an	an	DET
inlawrev-4132	418	44	appeal	appeal	NOUN
inlawrev-4132	418	45	.	.	PUNCT
inlawrev-4132	419	1	the	the	DET
inlawrev-4132	419	2	tax	tax	NOUN
inlawrev-4132	419	3	court	court	NOUN
inlawrev-4132	419	4	gave	give	VERB
inlawrev-4132	419	5	great	great	ADJ
inlawrev-4132	419	6	deference	deference	NOUN
inlawrev-4132	419	7	to	to	ADP
inlawrev-4132	419	8	the	the	DET
inlawrev-4132	419	9	ibtr	ibtr	NOUN
inlawrev-4132	419	10	's	's	PART
inlawrev-4132	419	11	final	final	ADJ
inlawrev-4132	419	12	determination	determination	NOUN
inlawrev-4132	419	13	.	.	PUNCT
inlawrev-4132	420	1	furthermore	furthermore	ADV
inlawrev-4132	420	2	,	,	PUNCT
inlawrev-4132	420	3	the	the	DET
inlawrev-4132	420	4	court	court	NOUN
inlawrev-4132	420	5	stated	state	VERB
inlawrev-4132	420	6	that	that	SCONJ
inlawrev-4132	420	7	when	when	SCONJ
inlawrev-4132	420	8	there	there	PRON
inlawrev-4132	420	9	are	be	VERB
inlawrev-4132	420	10	"	"	PUNCT
inlawrev-4132	420	11	competing	compete	VERB
inlawrev-4132	420	12	opinions	opinion	NOUN
inlawrev-4132	420	13	as	as	ADP
inlawrev-4132	420	14	to	to	ADP
inlawrev-4132	420	15	how	how	SCONJ
inlawrev-4132	420	16	a	a	DET
inlawrev-4132	420	17	property	property	NOUN
inlawrev-4132	420	18	should	should	AUX
inlawrev-4132	420	19	be	be	AUX
inlawrev-4132	420	20	valued	value	VERB
inlawrev-4132	420	21	,	,	PUNCT
inlawrev-4132	420	22	the	the	DET
inlawrev-4132	420	23	[	[	X
inlawrev-4132	420	24	ibtr	ibtr	X
inlawrev-4132	420	25	]	]	PUNCT
inlawrev-4132	420	26	.	.	PUNCT
inlawrev-4132	420	27	.	.	PUNCT
inlawrev-4132	420	28	.	.	PUNCT
inlawrev-4132	421	1	must	must	AUX
inlawrev-4132	421	2	determine	determine	VERB
inlawrev-4132	421	3	which	which	DET
inlawrev-4132	421	4	opinion	opinion	NOUN
inlawrev-4132	421	5	is	be	AUX
inlawrev-4132	421	6	more	more	ADV
inlawrev-4132	421	7	probative	probative	ADJ
inlawrev-4132	421	8	"	"	PUNCT
inlawrev-4132	421	9	by	by	ADP
inlawrev-4132	421	10	persuading	persuade	VERB
inlawrev-4132	421	11	the	the	DET
inlawrev-4132	421	12	ibtr	ibtr	ADJ
inlawrev-4132	421	13	"	"	PUNCT
inlawrev-4132	421	14	that	that	SCONJ
inlawrev-4132	421	15	its	its	PRON
inlawrev-4132	421	16	value	value	NOUN
inlawrev-4132	421	17	opinion	opinion	NOUN
inlawrev-4132	421	18	is	be	AUX
inlawrev-4132	421	19	more	more	ADV
inlawrev-4132	421	20	credible	credible	ADJ
inlawrev-4132	421	21	and	and	CCONJ
inlawrev-4132	421	22	reliable	reliable	ADJ
inlawrev-4132	421	23	than	than	ADP
inlawrev-4132	421	24	that	that	PRON
inlawrev-4132	421	25	of	of	ADP
inlawrev-4132	421	26	the	the	DET
inlawrev-4132	421	27	other	other	ADJ
inlawrev-4132	421	28	.	.	PUNCT
inlawrev-4132	422	1	"'"^^	"'"^^	NOUN
inlawrev-4132	422	2	however	however	ADV
inlawrev-4132	422	3	,	,	PUNCT
inlawrev-4132	422	4	the	the	DET
inlawrev-4132	422	5	assessor	assessor	NOUN
inlawrev-4132	422	6	challenged	challenge	VERB
inlawrev-4132	422	7	the	the	DET
inlawrev-4132	422	8	ibtr	ibtr	NOUN
inlawrev-4132	422	9	's	's	PART
inlawrev-4132	422	10	evaluation	evaluation	NOUN
inlawrev-4132	422	11	of	of	ADP
inlawrev-4132	422	12	the	the	DET
inlawrev-4132	422	13	competing	compete	VERB
inlawrev-4132	422	14	appraisals	appraisal	NOUN
inlawrev-4132	422	15	.	.	PUNCT
inlawrev-4132	423	1	in	in	ADP
inlawrev-4132	423	2	considering	consider	VERB
inlawrev-4132	423	3	the	the	DET
inlawrev-4132	423	4	assessor	assessor	NOUN
inlawrev-4132	423	5	's	's	PART
inlawrev-4132	423	6	challenge	challenge	NOUN
inlawrev-4132	423	7	,	,	PUNCT
inlawrev-4132	423	8	the	the	DET
inlawrev-4132	423	9	court	court	NOUN
inlawrev-4132	423	10	first	first	ADV
inlawrev-4132	423	11	examined	examine	VERB
inlawrev-4132	423	12	why	why	SCONJ
inlawrev-4132	423	13	the	the	DET
inlawrev-4132	423	14	appraisals	appraisal	NOUN
inlawrev-4132	423	15	were	be	AUX
inlawrev-4132	423	16	so	so	ADV
inlawrev-4132	423	17	different	different	ADJ
inlawrev-4132	423	18	.	.	PUNCT
inlawrev-4132	424	1	^^^	^^^	ADP
inlawrev-4132	424	2	the	the	DET
inlawrev-4132	424	3	court	court	NOUN
inlawrev-4132	424	4	found	find	VERB
inlawrev-4132	424	5	one	one	NUM
inlawrev-4132	424	6	primary	primary	ADJ
inlawrev-4132	424	7	difference	difference	NOUN
inlawrev-4132	424	8	between	between	ADP
inlawrev-4132	424	9	the	the	DET
inlawrev-4132	424	10	sides	side	NOUN
inlawrev-4132	424	11	:	:	PUNCT
inlawrev-4132	424	12	the	the	DET
inlawrev-4132	424	13	appraisal	appraisal	NOUN
inlawrev-4132	424	14	presented	present	VERB
inlawrev-4132	424	15	by	by	ADP
inlawrev-4132	424	16	trimas	trima	NOUN
inlawrev-4132	424	17	concluded	conclude	VERB
inlawrev-4132	424	18	that	that	SCONJ
inlawrev-4132	424	19	its	its	PRON
inlawrev-4132	424	20	property	property	NOUN
inlawrev-4132	424	21	suffered	suffer	VERB
inlawrev-4132	424	22	from	from	ADP
inlawrev-4132	424	23	external	external	ADJ
inlawrev-4132	424	24	obsolescence	obsolescence	NOUN
inlawrev-4132	424	25	,	,	PUNCT
inlawrev-4132	424	26	while	while	SCONJ
inlawrev-4132	424	27	the	the	DET
inlawrev-4132	424	28	assessor	assessor	NOUN
inlawrev-4132	424	29	's	's	PART
inlawrev-4132	424	30	appraisals	appraisal	NOUN
inlawrev-4132	424	31	disagreed	disagree	VERB
inlawrev-4132	424	32	.	.	PUNCT
inlawrev-4132	425	1	141	141	NUM
inlawrev-4132	425	2	.	.	PUNCT
inlawrev-4132	426	1	i	i	PRON
inlawrev-4132	426	2	d.	d.	PROPN
inlawrev-4132	426	3	at	at	ADP
inlawrev-4132	426	4	1138	1138	NUM
inlawrev-4132	426	5	-	-	SYM
inlawrev-4132	426	6	39	39	NUM
inlawrev-4132	426	7	.	.	PUNCT
inlawrev-4132	426	8	142	142	NUM
inlawrev-4132	426	9	.	.	PUNCT
inlawrev-4132	427	1	i	i	PRON
inlawrev-4132	427	2	d.	d.	PROPN
inlawrev-4132	427	3	at	at	ADP
inlawrev-4132	427	4	1138	1138	NUM
inlawrev-4132	427	5	.	.	PUNCT
inlawrev-4132	428	1	143	143	NUM
inlawrev-4132	428	2	.	.	PUNCT
inlawrev-4132	429	1	i	i	PRON
inlawrev-4132	429	2	d	d	PROPN
inlawrev-4132	429	3	144	144	NUM
inlawrev-4132	429	4	.	.	PUNCT
inlawrev-4132	430	1	/j	/j	INTJ
inlawrev-4132	430	2	.	.	PUNCT
inlawrev-4132	431	1	at	at	ADP
inlawrev-4132	431	2	1139	1139	NUM
inlawrev-4132	431	3	.	.	PUNCT
inlawrev-4132	432	1	145	145	NUM
inlawrev-4132	432	2	.	.	PUNCT
inlawrev-4132	433	1	923n.e.2d496(ind	923n.e.2d496(ind	X
inlawrev-4132	433	2	.	.	PUNCT
inlawrev-4132	434	1	t.c	t.c	PROPN
inlawrev-4132	434	2	.	.	PROPN
inlawrev-4132	434	3	2010	2010	NUM
inlawrev-4132	434	4	)	)	PUNCT
inlawrev-4132	434	5	.	.	PUNCT
inlawrev-4132	435	1	146	146	NUM
inlawrev-4132	435	2	.	.	PUNCT
inlawrev-4132	436	1	/j	/j	INTJ
inlawrev-4132	436	2	.	.	PUNCT
inlawrev-4132	437	1	at	at	ADP
inlawrev-4132	437	2	497	497	NUM
inlawrev-4132	437	3	.	.	PUNCT
inlawrev-4132	437	4	147	147	NUM
inlawrev-4132	437	5	.	.	PUNCT
inlawrev-4132	438	1	i	i	PRON
inlawrev-4132	438	2	d	d	PROPN
inlawrev-4132	438	3	148	148	NUM
inlawrev-4132	438	4	.	.	PUNCT
inlawrev-4132	439	1	mat	mat	NOUN
inlawrev-4132	439	2	498	498	NUM
inlawrev-4132	439	3	.	.	PUNCT
inlawrev-4132	440	1	149	149	NUM
inlawrev-4132	440	2	.	.	PUNCT
inlawrev-4132	441	1	i	i	PRON
inlawrev-4132	441	2	d	d	PROPN
inlawrev-4132	441	3	at	at	ADP
inlawrev-4132	441	4	502	502	NUM
inlawrev-4132	441	5	.	.	PUNCT
inlawrev-4132	442	1	150	150	NUM
inlawrev-4132	442	2	.	.	PUNCT
inlawrev-4132	443	1	/j	/j	INTJ
inlawrev-4132	443	2	.	.	PUNCT
inlawrev-4132	444	1	at	at	ADP
inlawrev-4132	444	2	499	499	NUM
inlawrev-4132	444	3	.	.	PUNCT
inlawrev-4132	444	4	2011	2011	NUM
inlawrev-4132	444	5	]	]	PUNCT
inlawrev-4132	444	6	taxation	taxation	NOUN
inlawrev-4132	444	7	1483	1483	NUM
inlawrev-4132	444	8	trimas	trima	NOUN
inlawrev-4132	444	9	's	's	PART
inlawrev-4132	444	10	conclusion	conclusion	NOUN
inlawrev-4132	444	11	of	of	ADP
inlawrev-4132	444	12	external	external	ADJ
inlawrev-4132	444	13	obsolescence	obsolescence	NOUN
inlawrev-4132	444	14	rested	rest	VERB
inlawrev-4132	444	15	upon	upon	SCONJ
inlawrev-4132	444	16	the	the	DET
inlawrev-4132	444	17	selection	selection	NOUN
inlawrev-4132	444	18	and	and	CCONJ
inlawrev-4132	444	19	use	use	VERB
inlawrev-4132	444	20	ofproperties	ofpropertie	NOUN
inlawrev-4132	444	21	within	within	ADP
inlawrev-4132	444	22	each	each	DET
inlawrev-4132	444	23	appraisal	appraisal	NOUN
inlawrev-4132	444	24	's	's	PART
inlawrev-4132	444	25	sales	sale	NOUN
inlawrev-4132	444	26	-	-	PUNCT
inlawrev-4132	444	27	comparison	comparison	NOUN
inlawrev-4132	444	28	approach	approach	NOUN
inlawrev-4132	444	29	to	to	ADP
inlawrev-4132	444	30	value	value	NOUN
inlawrev-4132	444	31	.	.	PUNCT
inlawrev-4132	445	1	^^	^^	PUNCT
inlawrev-4132	445	2	'	'	PUNCT
inlawrev-4132	445	3	the	the	DET
inlawrev-4132	445	4	trimas	trimas	NOUN
inlawrev-4132	445	5	appraisal	appraisal	NOUN
inlawrev-4132	445	6	utilized	utilize	VERB
inlawrev-4132	445	7	the	the	DET
inlawrev-4132	445	8	sale	sale	NOUN
inlawrev-4132	445	9	of	of	ADP
inlawrev-4132	445	10	similar	similar	ADJ
inlawrev-4132	445	11	properties	property	NOUN
inlawrev-4132	445	12	throughout	throughout	ADP
inlawrev-4132	445	13	indiana	indiana	PROPN
inlawrev-4132	445	14	involving	involve	VERB
inlawrev-4132	445	15	fee	fee	NOUN
inlawrev-4132	445	16	simple	simple	ADJ
inlawrev-4132	445	17	transactions	transaction	NOUN
inlawrev-4132	445	18	and	and	CCONJ
inlawrev-4132	445	19	concluded	conclude	VERB
inlawrev-4132	445	20	that	that	SCONJ
inlawrev-4132	445	21	there	there	PRON
inlawrev-4132	445	22	was	be	VERB
inlawrev-4132	445	23	external	external	ADJ
inlawrev-4132	445	24	obsolescence	obsolescence	NOUN
inlawrev-4132	445	25	because	because	SCONJ
inlawrev-4132	445	26	the	the	DET
inlawrev-4132	445	27	market	market	NOUN
inlawrev-4132	445	28	was	be	AUX
inlawrev-4132	445	29	saturated	saturate	VERB
inlawrev-4132	445	30	with	with	ADP
inlawrev-4132	445	31	manufacturing	manufacturing	NOUN
inlawrev-4132	445	32	facilities	facility	NOUN
inlawrev-4132	445	33	for	for	ADP
inlawrev-4132	445	34	sale	sale	NOUN
inlawrev-4132	445	35	.	.	PUNCT
inlawrev-4132	446	1	'^^	'^^	PROPN
inlawrev-4132	446	2	the	the	DET
inlawrev-4132	446	3	assessor	assessor	NOUN
inlawrev-4132	446	4	's	's	PART
inlawrev-4132	446	5	appraisals	appraisal	NOUN
inlawrev-4132	446	6	arrived	arrive	VERB
inlawrev-4132	446	7	at	at	ADP
inlawrev-4132	446	8	the	the	DET
inlawrev-4132	446	9	opposite	opposite	ADJ
inlawrev-4132	446	10	conclusion	conclusion	NOUN
inlawrev-4132	446	11	by	by	ADP
inlawrev-4132	446	12	examining	examine	VERB
inlawrev-4132	446	13	six	six	NUM
inlawrev-4132	446	14	sales	sale	NOUN
inlawrev-4132	446	15	of	of	ADP
inlawrev-4132	446	16	industrial	industrial	ADJ
inlawrev-4132	446	17	facilities	facility	NOUN
inlawrev-4132	446	18	located	locate	VERB
inlawrev-4132	446	19	in	in	ADP
inlawrev-4132	446	20	indiana	indiana	PROPN
inlawrev-4132	446	21	.	.	PUNCT
inlawrev-4132	447	1	all	all	PRON
inlawrev-4132	447	2	of	of	ADP
inlawrev-4132	447	3	these	these	DET
inlawrev-4132	447	4	sales	sale	NOUN
inlawrev-4132	447	5	occurred	occur	VERB
inlawrev-4132	447	6	with	with	ADP
inlawrev-4132	447	7	leases	lease	NOUN
inlawrev-4132	447	8	in	in	ADP
inlawrev-4132	447	9	place	place	NOUN
inlawrev-4132	447	10	.	.	PUNCT
inlawrev-4132	448	1	therefore	therefore	ADV
inlawrev-4132	448	2	,	,	PUNCT
inlawrev-4132	448	3	the	the	DET
inlawrev-4132	448	4	assessor	assessor	NOUN
inlawrev-4132	448	5	asserted	assert	VERB
inlawrev-4132	448	6	that	that	SCONJ
inlawrev-4132	448	7	the	the	DET
inlawrev-4132	448	8	ibtr	ibtr	NOUN
inlawrev-4132	448	9	erred	err	VERB
inlawrev-4132	448	10	in	in	ADP
inlawrev-4132	448	11	adopting	adopt	VERB
inlawrev-4132	448	12	the	the	DET
inlawrev-4132	448	13	trimas	trima	NOUN
inlawrev-4132	448	14	appraisal	appraisal	NOUN
inlawrev-4132	448	15	because	because	SCONJ
inlawrev-4132	448	16	the	the	DET
inlawrev-4132	448	17	trimas	trimas	NOUN
inlawrev-4132	448	18	property	property	NOUN
inlawrev-4132	448	19	was	be	AUX
inlawrev-4132	448	20	,	,	PUNCT
inlawrev-4132	448	21	in	in	ADP
inlawrev-4132	448	22	fact	fact	NOUN
inlawrev-4132	448	23	,	,	PUNCT
inlawrev-4132	448	24	being	be	AUX
inlawrev-4132	448	25	used	use	VERB
inlawrev-4132	448	26	by	by	ADP
inlawrev-4132	448	27	its	its	PRON
inlawrev-4132	448	28	owner	owner	NOUN
inlawrev-4132	448	29	while	while	SCONJ
inlawrev-4132	448	30	the	the	DET
inlawrev-4132	448	31	comparable	comparable	ADJ
inlawrev-4132	448	32	properties	property	NOUN
inlawrev-4132	448	33	in	in	ADP
inlawrev-4132	448	34	the	the	DET
inlawrev-4132	448	35	trimas	trimas	NOUN
inlawrev-4132	448	36	appraisal	appraisal	NOUN
inlawrev-4132	448	37	were	be	AUX
inlawrev-4132	448	38	vacant	vacant	ADJ
inlawrev-4132	448	39	.	.	PUNCT
inlawrev-4132	449	1	the	the	DET
inlawrev-4132	449	2	court	court	NOUN
inlawrev-4132	449	3	,	,	PUNCT
inlawrev-4132	449	4	however	however	ADV
inlawrev-4132	449	5	,	,	PUNCT
inlawrev-4132	449	6	found	find	VERB
inlawrev-4132	449	7	that	that	SCONJ
inlawrev-4132	449	8	the	the	DET
inlawrev-4132	449	9	ibtr	ibtr	ADJ
inlawrev-4132	449	10	"	"	PUNCT
inlawrev-4132	449	11	did	do	AUX
inlawrev-4132	449	12	not	not	PART
inlawrev-4132	449	13	ignore	ignore	VERB
inlawrev-4132	449	14	the	the	DET
inlawrev-4132	449	15	assessor	assessor	NOUN
inlawrev-4132	449	16	's	's	PART
inlawrev-4132	449	17	evidence	evidence	NOUN
inlawrev-4132	449	18	;	;	PUNCT
inlawrev-4132	449	19	it	it	PRON
inlawrev-4132	449	20	simply	simply	ADV
inlawrev-4132	449	21	found	find	VERB
inlawrev-4132	449	22	trimas	trima	NOUN
inlawrev-4132	449	23	's	's	PART
inlawrev-4132	449	24	evidence	evidence	NOUN
inlawrev-4132	449	25	to	to	PART
inlawrev-4132	449	26	be	be	AUX
inlawrev-4132	449	27	more	more	ADV
inlawrev-4132	449	28	persuasive	persuasive	ADJ
inlawrev-4132	449	29	.	.	PUNCT
inlawrev-4132	449	30	"^^^	"^^^	X
inlawrev-4132	450	1	6	6	NUM
inlawrev-4132	450	2	.	.	PUNCT
inlawrev-4132	450	3	meyers	meyer	NOUN
inlawrev-4132	450	4	v.	v.	ADP
inlawrev-4132	450	5	kosciusko	kosciusko	PROPN
inlawrev-4132	450	6	county	county	PROPN
inlawrev-4132	450	7	assessor	assessor	NOUN
inlawrev-4132	450	8	.	.	PUNCT
inlawrev-4132	451	1	'	'	PUNCT
inlawrev-4132	451	2	^"^—william	^"^—william	PROPN
inlawrev-4132	451	3	meyers	meyer	NOUN
inlawrev-4132	451	4	(	(	PUNCT
inlawrev-4132	451	5	"	"	PUNCT
inlawrev-4132	451	6	meyers	meyer	NOUN
inlawrev-4132	451	7	"	"	PUNCT
inlawrev-4132	451	8	)	)	PUNCT
inlawrev-4132	451	9	occupied	occupy	VERB
inlawrev-4132	451	10	residential	residential	ADJ
inlawrev-4132	451	11	lakefront	lakefront	NOUN
inlawrev-4132	451	12	property	property	NOUN
inlawrev-4132	451	13	on	on	ADP
inlawrev-4132	451	14	dewart	dewart	PROPN
inlawrev-4132	451	15	lake	lake	PROPN
inlawrev-4132	451	16	in	in	ADP
inlawrev-4132	451	17	syracuse	syracuse	PROPN
inlawrev-4132	451	18	,	,	PUNCT
inlawrev-4132	451	19	indiana	indiana	PROPN
inlawrev-4132	451	20	.	.	PUNCT
inlawrev-4132	452	1	in	in	ADP
inlawrev-4132	452	2	2007	2007	NUM
inlawrev-4132	452	3	,	,	PUNCT
inlawrev-4132	452	4	the	the	DET
inlawrev-4132	452	5	property	property	NOUN
inlawrev-4132	452	6	's	's	PART
inlawrev-4132	452	7	assessed	assess	VERB
inlawrev-4132	452	8	value	value	NOUN
inlawrev-4132	452	9	increased	increase	VERB
inlawrev-4132	452	10	to	to	ADP
inlawrev-4132	452	11	$	$	SYM
inlawrev-4132	452	12	3	3	NUM
inlawrev-4132	452	13	14,600	14,600	NUM
inlawrev-4132	452	14	—	—	PUNCT
inlawrev-4132	452	15	a	a	DET
inlawrev-4132	452	16	significant	significant	ADJ
inlawrev-4132	452	17	increase	increase	NOUN
inlawrev-4132	452	18	over	over	ADP
inlawrev-4132	452	19	the	the	DET
inlawrev-4132	452	20	previous	previous	ADJ
inlawrev-4132	452	21	year	year	NOUN
inlawrev-4132	452	22	.	.	PUNCT
inlawrev-4132	453	1	the	the	DET
inlawrev-4132	453	2	kosciusko	kosciusko	PROPN
inlawrev-4132	453	3	county	county	NOUN
inlawrev-4132	453	4	assessor	assessor	NOUN
inlawrev-4132	453	5	attributed	attribute	VERB
inlawrev-4132	453	6	the	the	DET
inlawrev-4132	453	7	increase	increase	NOUN
inlawrev-4132	453	8	to	to	ADP
inlawrev-4132	453	9	meyers	meyer	NOUN
inlawrev-4132	453	10	'	'	PART
inlawrev-4132	453	11	land	land	NOUN
inlawrev-4132	453	12	being	be	AUX
inlawrev-4132	453	13	reclassified	reclassify	VERB
inlawrev-4132	453	14	as	as	ADP
inlawrev-4132	453	15	"	"	PUNCT
inlawrev-4132	453	16	lakefront	lakefront	NOUN
inlawrev-4132	453	17	.	.	PUNCT
inlawrev-4132	454	1	"	"	PUNCT
inlawrev-4132	454	2	'	'	X
inlawrev-4132	454	3	^^	^^	NUM
inlawrev-4132	454	4	meyers	meyer	NOUN
inlawrev-4132	454	5	filed	file	VERB
inlawrev-4132	454	6	an	an	DET
inlawrev-4132	454	7	appeal	appeal	NOUN
inlawrev-4132	454	8	with	with	ADP
inlawrev-4132	454	9	the	the	DET
inlawrev-4132	454	10	kosciusko	kosciusko	PROPN
inlawrev-4132	454	11	county	county	NOUN
inlawrev-4132	454	12	ptaboa	ptaboa	NOUN
inlawrev-4132	454	13	challenging	challenge	VERB
inlawrev-4132	454	14	the	the	DET
inlawrev-4132	454	15	reclassification	reclassification	NOUN
inlawrev-4132	454	16	.	.	PUNCT
inlawrev-4132	455	1	the	the	DET
inlawrev-4132	455	2	ptaboa	ptaboa	NOUN
inlawrev-4132	455	3	reduced	reduce	VERB
inlawrev-4132	455	4	the	the	DET
inlawrev-4132	455	5	assessment	assessment	NOUN
inlawrev-4132	455	6	to	to	ADP
inlawrev-4132	455	7	$	$	SYM
inlawrev-4132	455	8	293,200	293,200	NUM
inlawrev-4132	455	9	.	.	PUNCT
inlawrev-4132	456	1	meyers	meyer	NOUN
inlawrev-4132	456	2	timely	timely	ADV
inlawrev-4132	456	3	filed	file	VERB
inlawrev-4132	456	4	an	an	DET
inlawrev-4132	456	5	appeal	appeal	NOUN
inlawrev-4132	456	6	with	with	ADP
inlawrev-4132	456	7	the	the	DET
inlawrev-4132	456	8	ibtr	ibtr	ADJ
inlawrev-4132	456	9	.	.	PUNCT
inlawrev-4132	457	1	at	at	ADP
inlawrev-4132	457	2	the	the	DET
inlawrev-4132	457	3	ibtr	ibtr	ADJ
inlawrev-4132	457	4	hearing	hearing	NOUN
inlawrev-4132	457	5	on	on	ADP
inlawrev-4132	457	6	the	the	DET
inlawrev-4132	457	7	matter	matter	NOUN
inlawrev-4132	457	8	,	,	PUNCT
inlawrev-4132	457	9	meyers	meyer	NOUN
inlawrev-4132	457	10	argued	argue	VERB
inlawrev-4132	457	11	that	that	SCONJ
inlawrev-4132	457	12	:	:	PUNCT
inlawrev-4132	457	13	(	(	PUNCT
inlawrev-4132	457	14	1	1	X
inlawrev-4132	457	15	)	)	PUNCT
inlawrev-4132	457	16	his	his	PRON
inlawrev-4132	457	17	friends	friend	NOUN
inlawrev-4132	457	18	owned	own	VERB
inlawrev-4132	457	19	more	more	ADV
inlawrev-4132	457	20	expensive	expensive	ADJ
inlawrev-4132	457	21	property	property	NOUN
inlawrev-4132	457	22	,	,	PUNCT
inlawrev-4132	457	23	and	and	CCONJ
inlawrev-4132	457	24	their	their	PRON
inlawrev-4132	457	25	taxes	taxis	NOUN
inlawrev-4132	457	26	had	have	AUX
inlawrev-4132	457	27	not	not	PART
inlawrev-4132	457	28	increased	increase	VERB
inlawrev-4132	457	29	;	;	PUNCT
inlawrev-4132	457	30	(	(	PUNCT
inlawrev-4132	457	31	2	2	X
inlawrev-4132	457	32	)	)	PUNCT
inlawrev-4132	457	33	property	property	NOUN
inlawrev-4132	457	34	values	value	NOUN
inlawrev-4132	457	35	nationwide	nationwide	ADV
inlawrev-4132	457	36	had	have	AUX
inlawrev-4132	457	37	plummeted	plummet	VERB
inlawrev-4132	457	38	;	;	PUNCT
inlawrev-4132	457	39	(	(	PUNCT
inlawrev-4132	457	40	3	3	X
inlawrev-4132	457	41	)	)	PUNCT
inlawrev-4132	457	42	the	the	DET
inlawrev-4132	457	43	governor	governor	NOUN
inlawrev-4132	457	44	and	and	CCONJ
inlawrev-4132	457	45	other	other	ADJ
inlawrev-4132	457	46	legislators	legislator	NOUN
inlawrev-4132	457	47	had	have	AUX
inlawrev-4132	457	48	proclaimed	proclaim	VERB
inlawrev-4132	457	49	that	that	SCONJ
inlawrev-4132	457	50	his	his	PRON
inlawrev-4132	457	51	property	property	NOUN
inlawrev-4132	457	52	tax	tax	NOUN
inlawrev-4132	457	53	liability	liability	NOUN
inlawrev-4132	457	54	was	be	AUX
inlawrev-4132	457	55	supposed	suppose	VERB
inlawrev-4132	457	56	to	to	PART
inlawrev-4132	457	57	decrease	decrease	VERB
inlawrev-4132	457	58	;	;	PUNCT
inlawrev-4132	457	59	and	and	CCONJ
inlawrev-4132	457	60	(	(	PUNCT
inlawrev-4132	457	61	4	4	X
inlawrev-4132	457	62	)	)	PUNCT
inlawrev-4132	457	63	his	his	PRON
inlawrev-4132	457	64	assessment	assessment	NOUN
inlawrev-4132	457	65	was	be	AUX
inlawrev-4132	457	66	disproportionate	disproportionate	ADJ
inlawrev-4132	457	67	to	to	ADP
inlawrev-4132	457	68	what	what	PRON
inlawrev-4132	457	69	he	he	PRON
inlawrev-4132	457	70	had	have	AUX
inlawrev-4132	457	71	paid	pay	VERB
inlawrev-4132	457	72	for	for	ADP
inlawrev-4132	457	73	the	the	DET
inlawrev-4132	457	74	property	property	NOUN
inlawrev-4132	457	75	in	in	ADP
inlawrev-4132	457	76	1975.'^^	1975.'^^	NUM
inlawrev-4132	457	77	the	the	DET
inlawrev-4132	457	78	ibtr	ibtr	VERB
inlawrev-4132	457	79	rejected	reject	VERB
inlawrev-4132	457	80	these	these	DET
inlawrev-4132	457	81	arguments	argument	NOUN
inlawrev-4132	457	82	,	,	PUNCT
inlawrev-4132	457	83	and	and	CCONJ
inlawrev-4132	457	84	meyers	meyer	NOUN
inlawrev-4132	457	85	timely	timely	ADV
inlawrev-4132	457	86	filed	file	VERB
inlawrev-4132	457	87	an	an	DET
inlawrev-4132	457	88	original	original	ADJ
inlawrev-4132	457	89	tax	tax	NOUN
inlawrev-4132	457	90	appeal	appeal	NOUN
inlawrev-4132	457	91	.	.	PUNCT
inlawrev-4132	458	1	on	on	ADP
inlawrev-4132	458	2	appeal	appeal	NOUN
inlawrev-4132	458	3	,	,	PUNCT
inlawrev-4132	458	4	meyers	meyer	NOUN
inlawrev-4132	458	5	repeated	repeat	VERB
inlawrev-4132	458	6	his	his	PRON
inlawrev-4132	458	7	four	four	NUM
inlawrev-4132	458	8	arguments	argument	NOUN
inlawrev-4132	458	9	.	.	PUNCT
inlawrev-4132	459	1	*	*	PUNCT
inlawrev-4132	459	2	^^	^^	PUNCT
inlawrev-4132	459	3	as	as	SCONJ
inlawrev-4132	459	4	the	the	DET
inlawrev-4132	459	5	court	court	NOUN
inlawrev-4132	459	6	explained	explain	VERB
inlawrev-4132	459	7	,	,	PUNCT
inlawrev-4132	459	8	indiana	indiana	PROPN
inlawrev-4132	459	9	real	real	ADJ
inlawrev-4132	459	10	property	property	NOUN
inlawrev-4132	459	11	is	be	AUX
inlawrev-4132	459	12	assessed	assess	VERB
inlawrev-4132	459	13	on	on	ADP
inlawrev-4132	459	14	the	the	DET
inlawrev-4132	459	15	basis	basis	NOUN
inlawrev-4132	459	16	of	of	ADP
inlawrev-4132	459	17	its	its	PRON
inlawrev-4132	459	18	market	market	NOUN
inlawrev-4132	459	19	value	value	NOUN
inlawrev-4132	459	20	-	-	PUNCT
inlawrev-4132	459	21	in	in	ADP
inlawrev-4132	459	22	-	-	PUNCT
inlawrev-4132	459	23	use	use	NOUN
inlawrev-4132	459	24	,	,	PUNCT
inlawrev-4132	459	25	and	and	CCONJ
inlawrev-4132	459	26	the	the	DET
inlawrev-4132	459	27	taxpayer	taxpayer	NOUN
inlawrev-4132	459	28	is	be	AUX
inlawrev-4132	459	29	required	require	VERB
inlawrev-4132	459	30	to	to	PART
inlawrev-4132	459	31	provide	provide	VERB
inlawrev-4132	459	32	probative	probative	ADJ
inlawrev-4132	459	33	evidence	evidence	NOUN
inlawrev-4132	459	34	demonstrating	demonstrate	VERB
inlawrev-4132	459	35	what	what	PRON
inlawrev-4132	459	36	a	a	DET
inlawrev-4132	459	37	property	property	NOUN
inlawrev-4132	459	38	's	's	PART
inlawrev-4132	459	39	market	market	NOUN
inlawrev-4132	459	40	value	value	NOUN
inlawrev-4132	459	41	-	-	PUNCT
inlawrev-4132	459	42	in	in	ADP
inlawrev-4132	459	43	-	-	PUNCT
inlawrev-4132	459	44	use	use	NOUN
inlawrev-4132	459	45	would	would	AUX
inlawrev-4132	459	46	have	have	AUX
inlawrev-4132	459	47	been	be	AUX
inlawrev-4132	459	48	at	at	ADP
inlawrev-4132	459	49	the	the	DET
inlawrev-4132	459	50	time	time	NOUN
inlawrev-4132	459	51	of	of	ADP
inlawrev-4132	459	52	assessment	assessment	NOUN
inlawrev-4132	459	53	.	.	PUNCT
inlawrev-4132	460	1	^^^	^^^	ADJ
inlawrev-4132	460	2	meyers	meyer	NOUN
inlawrev-4132	460	3	provided	provide	VERB
inlawrev-4132	460	4	no	no	DET
inlawrev-4132	460	5	such	such	ADJ
inlawrev-4132	460	6	evidence	evidence	NOUN
inlawrev-4132	460	7	to	to	ADP
inlawrev-4132	460	8	the	the	DET
inlawrev-4132	460	9	ibtr	ibtr	ADJ
inlawrev-4132	460	10	,	,	PUNCT
inlawrev-4132	460	11	and	and	CCONJ
inlawrev-4132	460	12	therefore	therefore	ADV
inlawrev-4132	460	13	,	,	PUNCT
inlawrev-4132	460	14	the	the	DET
inlawrev-4132	460	15	tax	tax	NOUN
inlawrev-4132	460	16	court	court	NOUN
inlawrev-4132	460	17	refused	refuse	VERB
inlawrev-4132	460	18	to	to	PART
inlawrev-4132	460	19	find	find	VERB
inlawrev-4132	460	20	the	the	DET
inlawrev-4132	460	21	ibtr	ibtr	NOUN
inlawrev-4132	460	22	's	's	PART
inlawrev-4132	460	23	final	final	ADJ
inlawrev-4132	460	24	determination	determination	NOUN
inlawrev-4132	460	25	erroneous	erroneous	ADJ
inlawrev-4132	460	26	.	.	PUNCT
inlawrev-4132	461	1	7	7	X
inlawrev-4132	461	2	.	.	X
inlawrev-4132	461	3	pachniak	pachniak	PROPN
inlawrev-4132	461	4	v.	v.	PROPN
inlawrev-4132	461	5	marshall	marshall	PROPN
inlawrev-4132	461	6	county	county	PROPN
inlawrev-4132	461	7	assessor	assessor	NOUN
inlawrev-4132	461	8	.	.	PUNCT
inlawrev-4132	462	1	^^^—in	^^^—in	PROPN
inlawrev-4132	462	2	2006	2006	NUM
inlawrev-4132	462	3	,	,	PUNCT
inlawrev-4132	462	4	lawrence	lawrence	PROPN
inlawrev-4132	462	5	and	and	CCONJ
inlawrev-4132	462	6	glenda	glenda	PROPN
inlawrev-4132	462	7	pachniak	pachniak	PROPN
inlawrev-4132	462	8	(	(	PUNCT
inlawrev-4132	462	9	the	the	DET
inlawrev-4132	462	10	"	"	PUNCT
inlawrev-4132	462	11	pachniaks	pachniak	NOUN
inlawrev-4132	462	12	"	"	PUNCT
inlawrev-4132	462	13	)	)	PUNCT
inlawrev-4132	462	14	purchased	purchase	VERB
inlawrev-4132	462	15	residential	residential	ADJ
inlawrev-4132	462	16	property	property	NOUN
inlawrev-4132	462	17	on	on	ADP
inlawrev-4132	462	18	lake	lake	PROPN
inlawrev-4132	462	19	maxinkuckee	maxinkuckee	PROPN
inlawrev-4132	462	20	in	in	ADP
inlawrev-4132	462	21	culver	culver	PROPN
inlawrev-4132	462	22	,	,	PUNCT
inlawrev-4132	462	23	indiana	indiana	PROPN
inlawrev-4132	462	24	for	for	ADP
inlawrev-4132	462	25	$	$	SYM
inlawrev-4132	462	26	1,175,000	1,175,000	NUM
inlawrev-4132	462	27	.	.	PUNCT
inlawrev-4132	463	1	the	the	DET
inlawrev-4132	463	2	property	property	NOUN
inlawrev-4132	463	3	consisted	consist	VERB
inlawrev-4132	463	4	of	of	ADP
inlawrev-4132	463	5	four	four	NUM
inlawrev-4132	463	6	parcels	parcel	NOUN
inlawrev-4132	463	7	:	:	PUNCT
inlawrev-4132	463	8	two	two	NUM
inlawrev-4132	463	9	were	be	AUX
inlawrev-4132	463	10	lakefront	lakefront	NOUN
inlawrev-4132	463	11	,	,	PUNCT
inlawrev-4132	463	12	and	and	CCONJ
inlawrev-4132	463	13	two	two	NUM
inlawrev-4132	463	14	sat	sit	VERB
inlawrev-4132	463	15	across	across	ADP
inlawrev-4132	463	16	the	the	DET
inlawrev-4132	463	17	street	street	NOUN
inlawrev-4132	463	18	.	.	PUNCT
inlawrev-4132	464	1	in	in	ADP
inlawrev-4132	464	2	2006	2006	NUM
inlawrev-4132	464	3	,	,	PUNCT
inlawrev-4132	464	4	the	the	DET
inlawrev-4132	464	5	marshall	marshall	PROPN
inlawrev-4132	464	6	county	county	PROPN
inlawrev-4132	464	7	151	151	NUM
inlawrev-4132	464	8	.	.	PUNCT
inlawrev-4132	465	1	i	i	PRON
inlawrev-4132	465	2	d.	d.	PROPN
inlawrev-4132	465	3	152	152	NUM
inlawrev-4132	465	4	.	.	PUNCT
inlawrev-4132	466	1	mat	mat	PROPN
inlawrev-4132	466	2	501	501	NUM
inlawrev-4132	466	3	.	.	PUNCT
inlawrev-4132	466	4	153	153	NUM
inlawrev-4132	466	5	.	.	PUNCT
inlawrev-4132	467	1	i	i	PRON
inlawrev-4132	467	2	d.	d.	PROPN
inlawrev-4132	467	3	154	154	NUM
inlawrev-4132	467	4	.	.	PUNCT
inlawrev-4132	468	1	no	no	INTJ
inlawrev-4132	468	2	.	.	NOUN
inlawrev-4132	468	3	49t10	49t10	NUM
inlawrev-4132	468	4	-	-	PUNCT
inlawrev-4132	468	5	0909	0909	NUM
inlawrev-4132	468	6	-	-	PUNCT
inlawrev-4132	468	7	ta-56	ta-56	NUM
inlawrev-4132	468	8	,	,	PUNCT
inlawrev-4132	468	9	2010	2010	NUM
inlawrev-4132	468	10	wl	wl	SYM
inlawrev-4132	468	11	1806692	1806692	NUM
inlawrev-4132	468	12	(	(	PUNCT
inlawrev-4132	468	13	ind	ind	NOUN
inlawrev-4132	468	14	.	.	PUNCT
inlawrev-4132	469	1	t.c	t.c	PROPN
inlawrev-4132	469	2	.	.	PROPN
inlawrev-4132	469	3	mar	mar	PROPN
inlawrev-4132	469	4	.	.	PROPN
inlawrev-4132	469	5	6	6	NUM
inlawrev-4132	469	6	,	,	PUNCT
inlawrev-4132	469	7	2010	2010	NUM
inlawrev-4132	469	8	)	)	PUNCT
inlawrev-4132	469	9	.	.	PUNCT
inlawrev-4132	470	1	155	155	NUM
inlawrev-4132	470	2	.	.	PUNCT
inlawrev-4132	470	3	mat*l	mat*l	NOUN
inlawrev-4132	470	4	.	.	PUNCT
inlawrev-4132	471	1	156	156	NUM
inlawrev-4132	471	2	.	.	PUNCT
inlawrev-4132	472	1	i	i	PRON
inlawrev-4132	472	2	d.	d.	PROPN
inlawrev-4132	472	3	157	157	NUM
inlawrev-4132	472	4	.	.	PUNCT
inlawrev-4132	473	1	mat*2	mat*2	NOUN
inlawrev-4132	473	2	.	.	PUNCT
inlawrev-4132	474	1	158	158	NUM
inlawrev-4132	474	2	.	.	PUNCT
inlawrev-4132	475	1	i	i	PRON
inlawrev-4132	475	2	d	d	PROPN
inlawrev-4132	475	3	159	159	NUM
inlawrev-4132	475	4	.	.	PUNCT
inlawrev-4132	476	1	928	928	NUM
inlawrev-4132	476	2	n.e.2d	n.e.2d	NOUN
inlawrev-4132	476	3	655no	655no	NOUN
inlawrev-4132	476	4	.	.	PUNCT
inlawrev-4132	477	1	49t10	49t10	NUM
inlawrev-4132	477	2	-	-	PUNCT
inlawrev-4132	477	3	0904	0904	NUM
inlawrev-4132	477	4	-	-	PUNCT
inlawrev-4132	477	5	ta-18	ta-18	NOUN
inlawrev-4132	477	6	,	,	PUNCT
inlawrev-4132	477	7	2010	2010	NUM
inlawrev-4132	477	8	wl	wl	SYM
inlawrev-4132	477	9	2284248	2284248	NUM
inlawrev-4132	477	10	(	(	PUNCT
inlawrev-4132	477	11	ind	ind	NOUN
inlawrev-4132	477	12	.	.	PUNCT
inlawrev-4132	478	1	t.c	t.c	PROPN
inlawrev-4132	478	2	.	.	PROPN
inlawrev-4132	478	3	june	june	PROPN
inlawrev-4132	478	4	8	8	NUM
inlawrev-4132	478	5	,	,	PUNCT
inlawrev-4132	478	6	2010	2010	NUM
inlawrev-4132	478	7	)	)	PUNCT
inlawrev-4132	478	8	.	.	PUNCT
inlawrev-4132	479	1	1484	1484	NUM
inlawrev-4132	479	2	indiana	indiana	PROPN
inlawrev-4132	479	3	law	law	PROPN
inlawrev-4132	479	4	review	review	NOUN
inlawrev-4132	479	5	[	[	X
inlawrev-4132	479	6	vol	vol	NOUN
inlawrev-4132	479	7	.	.	PUNCT
inlawrev-4132	479	8	44	44	NUM
inlawrev-4132	479	9	:	:	SYM
inlawrev-4132	479	10	1467	1467	NUM
inlawrev-4132	479	11	assessor	assessor	NOUN
inlawrev-4132	479	12	valued	value	VERB
inlawrev-4132	479	13	the	the	DET
inlawrev-4132	479	14	pachniaks	pachniak	NOUN
inlawrev-4132	479	15	'	'	PART
inlawrev-4132	479	16	property	property	NOUN
inlawrev-4132	479	17	at	at	ADP
inlawrev-4132	479	18	$	$	SYM
inlawrev-4132	479	19	1	1	NUM
inlawrev-4132	479	20	,	,	PUNCT
inlawrev-4132	479	21	1	1	NUM
inlawrev-4132	479	22	82,700.'^^	82,700.'^^	NUM
inlawrev-4132	479	23	the	the	DET
inlawrev-4132	479	24	assessor	assessor	NOUN
inlawrev-4132	479	25	classified	classify	VERB
inlawrev-4132	479	26	all	all	DET
inlawrev-4132	479	27	four	four	NUM
inlawrev-4132	479	28	parcels	parcel	NOUN
inlawrev-4132	479	29	as	as	ADP
inlawrev-4132	479	30	"	"	PUNCT
inlawrev-4132	479	31	lakefront	lakefront	NOUN
inlawrev-4132	479	32	"	"	PUNCT
inlawrev-4132	479	33	while	while	SCONJ
inlawrev-4132	479	34	applying	apply	VERB
inlawrev-4132	479	35	a	a	DET
inlawrev-4132	479	36	negative	negative	ADJ
inlawrev-4132	479	37	50	50	NUM
inlawrev-4132	479	38	%	%	NOUN
inlawrev-4132	479	39	influence	influence	NOUN
inlawrev-4132	479	40	for	for	ADP
inlawrev-4132	479	41	the	the	DET
inlawrev-4132	479	42	parcels	parcel	NOUN
inlawrev-4132	479	43	that	that	PRON
inlawrev-4132	479	44	sat	sit	VERB
inlawrev-4132	479	45	across	across	ADP
inlawrev-4132	479	46	the	the	DET
inlawrev-4132	479	47	street	street	NOUN
inlawrev-4132	479	48	,	,	PUNCT
inlawrev-4132	479	49	which	which	PRON
inlawrev-4132	479	50	accounted	account	VERB
inlawrev-4132	479	51	for	for	ADP
inlawrev-4132	479	52	"	"	PUNCT
inlawrev-4132	479	53	traffic	traffic	NOUN
inlawrev-4132	479	54	flow	flow	NOUN
inlawrev-4132	479	55	"	"	PUNCT
inlawrev-4132	479	56	and	and	CCONJ
inlawrev-4132	479	57	"	"	PUNCT
inlawrev-4132	479	58	size	size	NOUN
inlawrev-4132	479	59	and	and	CCONJ
inlawrev-4132	479	60	shape	shape	NOUN
inlawrev-4132	479	61	.	.	PUNCT
inlawrev-4132	479	62	"	"	PUNCT
inlawrev-4132	480	1	the	the	DET
inlawrev-4132	480	2	pachniaks	pachniak	NOUN
inlawrev-4132	480	3	appealed	appeal	VERB
inlawrev-4132	480	4	to	to	ADP
inlawrev-4132	480	5	the	the	DET
inlawrev-4132	480	6	marshall	marshall	PROPN
inlawrev-4132	480	7	county	county	PROPN
inlawrev-4132	480	8	ptaboa	ptaboa	NOUN
inlawrev-4132	480	9	,	,	PUNCT
inlawrev-4132	480	10	arguing	argue	VERB
inlawrev-4132	480	11	that	that	SCONJ
inlawrev-4132	480	12	classification	classification	NOUN
inlawrev-4132	480	13	of	of	ADP
inlawrev-4132	480	14	two	two	NUM
inlawrev-4132	480	15	non	non	ADJ
inlawrev-4132	480	16	-	-	ADJ
inlawrev-4132	480	17	lakefront	lakefront	ADJ
inlawrev-4132	480	18	parcels	parcel	NOUN
inlawrev-4132	480	19	was	be	AUX
inlawrev-4132	480	20	erroneous	erroneous	ADJ
inlawrev-4132	480	21	because	because	SCONJ
inlawrev-4132	480	22	they	they	PRON
inlawrev-4132	480	23	were	be	AUX
inlawrev-4132	480	24	not	not	PART
inlawrev-4132	480	25	located	locate	VERB
inlawrev-4132	480	26	on	on	ADP
inlawrev-4132	480	27	the	the	DET
inlawrev-4132	480	28	lake	lake	NOUN
inlawrev-4132	480	29	.	.	PUNCT
inlawrev-4132	481	1	'^	'^	AUX
inlawrev-4132	481	2	'	'	PUNCT
inlawrev-4132	481	3	the	the	DET
inlawrev-4132	481	4	ptaboa	ptaboa	NOUN
inlawrev-4132	481	5	denied	deny	VERB
inlawrev-4132	481	6	their	their	PRON
inlawrev-4132	481	7	appeal	appeal	NOUN
inlawrev-4132	481	8	,	,	PUNCT
inlawrev-4132	481	9	so	so	SCONJ
inlawrev-4132	481	10	the	the	DET
inlawrev-4132	481	11	pachniaks	pachniak	NOUN
inlawrev-4132	481	12	timely	timely	ADV
inlawrev-4132	481	13	filed	file	VERB
inlawrev-4132	481	14	an	an	DET
inlawrev-4132	481	15	appeal	appeal	NOUN
inlawrev-4132	481	16	with	with	ADP
inlawrev-4132	481	17	the	the	DET
inlawrev-4132	481	18	ibtr	ibtr	ADJ
inlawrev-4132	481	19	.	.	PUNCT
inlawrev-4132	482	1	at	at	ADP
inlawrev-4132	482	2	the	the	DET
inlawrev-4132	482	3	ibtr	ibtr	ADJ
inlawrev-4132	482	4	hearing	hearing	NOUN
inlawrev-4132	482	5	,	,	PUNCT
inlawrev-4132	482	6	the	the	DET
inlawrev-4132	482	7	pachniaks	pachniak	NOUN
inlawrev-4132	482	8	argued	argue	VERB
inlawrev-4132	482	9	that	that	SCONJ
inlawrev-4132	482	10	the	the	DET
inlawrev-4132	482	11	assessments	assessment	NOUN
inlawrev-4132	482	12	of	of	ADP
inlawrev-4132	482	13	their	their	PRON
inlawrev-4132	482	14	across	across	ADP
inlawrev-4132	482	15	-	-	PUNCT
inlawrev-4132	482	16	the	the	DET
inlawrev-4132	482	17	-	-	PUNCT
inlawrev-4132	482	18	street	street	NOUN
inlawrev-4132	482	19	parcels	parcel	NOUN
inlawrev-4132	482	20	were	be	AUX
inlawrev-4132	482	21	inconsistent	inconsistent	ADJ
inlawrev-4132	482	22	with	with	ADP
inlawrev-4132	482	23	the	the	DET
inlawrev-4132	482	24	assessments	assessment	NOUN
inlawrev-4132	482	25	of	of	ADP
inlawrev-4132	482	26	similar	similar	ADJ
inlawrev-4132	482	27	properties	property	NOUN
inlawrev-4132	482	28	located	locate	VERB
inlawrev-4132	482	29	nearby	nearby	ADV
inlawrev-4132	482	30	.	.	PUNCT
inlawrev-4132	483	1	'	'	PUNCT
inlawrev-4132	483	2	^^	^^	CCONJ
inlawrev-4132	483	3	the	the	DET
inlawrev-4132	483	4	ibtr	ibtr	VERB
inlawrev-4132	483	5	affirmed	affirm	VERB
inlawrev-4132	483	6	the	the	DET
inlawrev-4132	483	7	assessment	assessment	NOUN
inlawrev-4132	483	8	,	,	PUNCT
inlawrev-4132	483	9	and	and	CCONJ
inlawrev-4132	483	10	the	the	DET
inlawrev-4132	483	11	pachniaks	pachniak	NOUN
inlawrev-4132	483	12	timely	timely	ADV
inlawrev-4132	483	13	filed	file	VERB
inlawrev-4132	483	14	an	an	DET
inlawrev-4132	483	15	original	original	ADJ
inlawrev-4132	483	16	tax	tax	NOUN
inlawrev-4132	483	17	appeal	appeal	NOUN
inlawrev-4132	483	18	.	.	PUNCT
inlawrev-4132	484	1	on	on	ADP
inlawrev-4132	484	2	appeal	appeal	NOUN
inlawrev-4132	484	3	,	,	PUNCT
inlawrev-4132	484	4	the	the	DET
inlawrev-4132	484	5	pachniaks	pachniak	NOUN
inlawrev-4132	484	6	argued	argue	VERB
inlawrev-4132	484	7	that	that	SCONJ
inlawrev-4132	484	8	the	the	DET
inlawrev-4132	484	9	ibtr	ibtr	ADJ
inlawrev-4132	484	10	"	"	PUNCT
inlawrev-4132	484	11	erred	err	VERB
inlawrev-4132	484	12	when	when	SCONJ
inlawrev-4132	484	13	it	it	PRON
inlawrev-4132	484	14	failed	fail	VERB
inlawrev-4132	484	15	to	to	PART
inlawrev-4132	484	16	reclassify	reclassify	VERB
inlawrev-4132	484	17	their	their	PRON
inlawrev-4132	484	18	two	two	NUM
inlawrev-4132	484	19	across	across	ADP
inlawrev-4132	484	20	-	-	PUNCT
inlawrev-4132	484	21	the	the	DET
inlawrev-4132	484	22	-	-	PUNCT
inlawrev-4132	484	23	street	street	NOUN
inlawrev-4132	484	24	parcels	parcel	NOUN
inlawrev-4132	484	25	so	so	SCONJ
inlawrev-4132	484	26	that	that	SCONJ
inlawrev-4132	484	27	their	their	PRON
inlawrev-4132	484	28	assessed	assessed	ADJ
inlawrev-4132	484	29	values	value	NOUN
inlawrev-4132	484	30	were	be	AUX
inlawrev-4132	484	31	more	more	ADJ
inlawrev-4132	484	32	in	in	ADP
inlawrev-4132	484	33	line	line	NOUN
inlawrev-4132	484	34	with	with	ADP
inlawrev-4132	484	35	the	the	DET
inlawrev-4132	484	36	assessed	assessed	ADJ
inlawrev-4132	484	37	values	value	NOUN
inlawrev-4132	484	38	of	of	ADP
inlawrev-4132	484	39	other	other	ADJ
inlawrev-4132	484	40	similarly	similarly	ADV
inlawrev-4132	484	41	situated	situate	VERB
inlawrev-4132	484	42	parcels	parcel	NOUN
inlawrev-4132	484	43	.	.	PUNCT
inlawrev-4132	485	1	"'^^	"'^^	NOUN
inlawrev-4132	485	2	the	the	DET
inlawrev-4132	485	3	court	court	NOUN
inlawrev-4132	485	4	rejected	reject	VERB
inlawrev-4132	485	5	this	this	DET
inlawrev-4132	485	6	argument	argument	NOUN
inlawrev-4132	485	7	,	,	PUNCT
inlawrev-4132	485	8	holding	hold	VERB
inlawrev-4132	485	9	that	that	SCONJ
inlawrev-4132	485	10	taxpayers	taxpayer	NOUN
inlawrev-4132	485	11	are	be	AUX
inlawrev-4132	485	12	required	require	VERB
inlawrev-4132	485	13	to	to	PART
inlawrev-4132	485	14	produce	produce	VERB
inlawrev-4132	485	15	"	"	PUNCT
inlawrev-4132	485	16	objectively	objectively	ADV
inlawrev-4132	485	17	verifiable	verifiable	ADJ
inlawrev-4132	485	18	evidence	evidence	NOUN
inlawrev-4132	485	19	demonstrating	demonstrate	VERB
inlawrev-4132	485	20	what	what	PRON
inlawrev-4132	485	21	their	their	PRON
inlawrev-4132	485	22	property	property	NOUN
inlawrev-4132	485	23	's	's	PART
inlawrev-4132	485	24	market	market	NOUN
inlawrev-4132	485	25	value	value	NOUN
inlawrev-4132	485	26	-	-	PUNCT
inlawrev-4132	485	27	in	in	ADP
inlawrev-4132	485	28	-	-	PUNCT
inlawrev-4132	485	29	use	use	NOUN
inlawrev-4132	485	30	actually	actually	ADV
inlawrev-4132	485	31	is	be	AUX
inlawrev-4132	485	32	.	.	PUNCT
inlawrev-4132	485	33	"'^"^	"'^"^	PUNCT
inlawrev-4132	486	1	the	the	DET
inlawrev-4132	486	2	court	court	NOUN
inlawrev-4132	486	3	further	far	ADV
inlawrev-4132	486	4	found	find	VERB
inlawrev-4132	486	5	that	that	SCONJ
inlawrev-4132	486	6	the	the	DET
inlawrev-4132	486	7	pachniaks	pachniak	NOUN
inlawrev-4132	486	8	'	'	PART
inlawrev-4132	486	9	property	property	NOUN
inlawrev-4132	486	10	assessment	assessment	NOUN
inlawrev-4132	486	11	was	be	AUX
inlawrev-4132	486	12	in	in	ADP
inlawrev-4132	486	13	line	line	NOUN
inlawrev-4132	486	14	with	with	ADP
inlawrev-4132	486	15	its	its	PRON
inlawrev-4132	486	16	purchase	purchase	NOUN
inlawrev-4132	486	17	price	price	NOUN
inlawrev-4132	486	18	of	of	ADP
inlawrev-4132	486	19	$	$	SYM
inlawrev-4132	486	20	1,175,000	1,175,000	NUM
inlawrev-4132	486	21	and	and	CCONJ
inlawrev-4132	486	22	that	that	SCONJ
inlawrev-4132	486	23	there	there	PRON
inlawrev-4132	486	24	was	be	VERB
inlawrev-4132	486	25	nothing	nothing	PRON
inlawrev-4132	486	26	in	in	ADP
inlawrev-4132	486	27	the	the	DET
inlawrev-4132	486	28	administrative	administrative	ADJ
inlawrev-4132	486	29	record	record	NOUN
inlawrev-4132	486	30	showing	show	VERB
inlawrev-4132	486	31	how	how	SCONJ
inlawrev-4132	486	32	much	much	ADJ
inlawrev-4132	486	33	,	,	PUNCT
inlawrev-4132	486	34	if	if	SCONJ
inlawrev-4132	486	35	any	any	PRON
inlawrev-4132	486	36	,	,	PUNCT
inlawrev-4132	486	37	of	of	ADP
inlawrev-4132	486	38	that	that	DET
inlawrev-4132	486	39	purchase	purchase	NOUN
inlawrev-4132	486	40	price	price	NOUN
inlawrev-4132	486	41	represented	represent	VERB
inlawrev-4132	486	42	the	the	DET
inlawrev-4132	486	43	two	two	NUM
inlawrev-4132	486	44	parcels	parcel	NOUN
inlawrev-4132	486	45	that	that	PRON
inlawrev-4132	486	46	sat	sit	VERB
inlawrev-4132	486	47	across	across	ADP
inlawrev-4132	486	48	the	the	DET
inlawrev-4132	486	49	street	street	NOUN
inlawrev-4132	486	50	.	.	PUNCT
inlawrev-4132	487	1	^^^	^^^	X
inlawrev-4132	487	2	therefore	therefore	ADV
inlawrev-4132	487	3	,	,	PUNCT
inlawrev-4132	487	4	the	the	DET
inlawrev-4132	487	5	court	court	NOUN
inlawrev-4132	487	6	affirmed	affirm	VERB
inlawrev-4132	487	7	the	the	DET
inlawrev-4132	487	8	assessment	assessment	NOUN
inlawrev-4132	487	9	.	.	PUNCT
inlawrev-4132	488	1	8	8	X
inlawrev-4132	488	2	.	.	X
inlawrev-4132	488	3	country	country	NOUN
inlawrev-4132	488	4	acres	acres	PROPN
inlawrev-4132	488	5	ltd	ltd	PROPN
inlawrev-4132	488	6	.	.	PROPN
inlawrev-4132	488	7	partnership	partnership	PROPN
inlawrev-4132	488	8	v.	v.	ADP
inlawrev-4132	488	9	pleasant	pleasant	ADJ
inlawrev-4132	488	10	township	township	PROPN
inlawrev-4132	488	11	assessor	assessor	NOUN
inlawrev-4132	488	12	.	.	PUNCT
inlawrev-4132	489	1	^^^	^^^	ADJ
inlawrev-4132	489	2	—	—	PUNCT
inlawrev-4132	489	3	country	country	NOUN
inlawrev-4132	489	4	acres	acres	PROPN
inlawrev-4132	489	5	ltd	ltd	PROPN
inlawrev-4132	489	6	.	.	PROPN
inlawrev-4132	489	7	partnership	partnership	PROPN
inlawrev-4132	489	8	(	(	PUNCT
inlawrev-4132	489	9	"	"	PUNCT
inlawrev-4132	489	10	country	country	NOUN
inlawrev-4132	489	11	acres	acre	NOUN
inlawrev-4132	489	12	"	"	PUNCT
inlawrev-4132	489	13	)	)	PUNCT
inlawrev-4132	489	14	owned	own	VERB
inlawrev-4132	489	15	an	an	DET
inlawrev-4132	489	16	apartment	apartment	NOUN
inlawrev-4132	489	17	complex	complex	NOUN
inlawrev-4132	489	18	in	in	ADP
inlawrev-4132	489	19	laporte	laporte	NOUN
inlawrev-4132	489	20	,	,	PUNCT
inlawrev-4132	489	21	indiana	indiana	PROPN
inlawrev-4132	489	22	situated	situate	VERB
inlawrev-4132	489	23	on	on	ADP
inlawrev-4132	489	24	approximately	approximately	ADV
inlawrev-4132	489	25	seven	seven	NUM
inlawrev-4132	489	26	acres	acre	NOUN
inlawrev-4132	489	27	of	of	ADP
inlawrev-4132	489	28	land	land	NOUN
inlawrev-4132	489	29	.	.	PUNCT
inlawrev-4132	490	1	'^^	'^^	X
inlawrev-4132	490	2	the	the	DET
inlawrev-4132	490	3	complex	complex	ADJ
inlawrev-4132	490	4	primarily	primarily	ADV
inlawrev-4132	490	5	served	serve	VERB
inlawrev-4132	490	6	tenants	tenant	NOUN
inlawrev-4132	490	7	who	who	PRON
inlawrev-4132	490	8	benefited	benefit	VERB
inlawrev-4132	490	9	from	from	ADP
inlawrev-4132	490	10	federal	federal	ADJ
inlawrev-4132	490	11	subsidized	subsidize	VERB
inlawrev-4132	490	12	housing	housing	NOUN
inlawrev-4132	490	13	programs	program	NOUN
inlawrev-4132	490	14	.	.	PUNCT
inlawrev-4132	491	1	the	the	DET
inlawrev-4132	491	2	pleasant	pleasant	ADJ
inlawrev-4132	491	3	township	township	PROPN
inlawrev-4132	491	4	assessor	assessor	NOUN
inlawrev-4132	491	5	/	/	SYM
inlawrev-4132	491	6	laporte	laporte	NOUN
inlawrev-4132	491	7	county	county	NOUN
inlawrev-4132	491	8	assessor	assessor	NOUN
inlawrev-4132	491	9	(	(	PUNCT
inlawrev-4132	491	10	collectively	collectively	ADV
inlawrev-4132	491	11	,	,	PUNCT
inlawrev-4132	491	12	the	the	DET
inlawrev-4132	491	13	"	"	PUNCT
inlawrev-4132	491	14	assessor	assessor	NOUN
inlawrev-4132	491	15	"	"	PUNCT
inlawrev-4132	491	16	)	)	PUNCT
inlawrev-4132	491	17	assessed	assess	VERB
inlawrev-4132	491	18	country	country	NOUN
inlawrev-4132	491	19	acres	acre	NOUN
inlawrev-4132	491	20	's	's	PART
inlawrev-4132	491	21	property	property	NOUN
inlawrev-4132	491	22	at	at	ADP
inlawrev-4132	491	23	$	$	SYM
inlawrev-4132	491	24	3,336,200	3,336,200	NUM
inlawrev-4132	491	25	in	in	ADP
inlawrev-4132	491	26	2004	2004	NUM
inlawrev-4132	491	27	.	.	PUNCT
inlawrev-4132	492	1	country	country	NOUN
inlawrev-4132	492	2	acres	acre	NOUN
inlawrev-4132	492	3	appealed	appeal	VERB
inlawrev-4132	492	4	the	the	DET
inlawrev-4132	492	5	assessment	assessment	NOUN
inlawrev-4132	492	6	to	to	ADP
inlawrev-4132	492	7	the	the	DET
inlawrev-4132	492	8	laporte	laporte	NOUN
inlawrev-4132	492	9	county	county	NOUN
inlawrev-4132	492	10	ptaboa	ptaboa	NOUN
inlawrev-4132	492	11	and	and	CCONJ
inlawrev-4132	492	12	eventually	eventually	ADV
inlawrev-4132	492	13	,	,	PUNCT
inlawrev-4132	492	14	to	to	ADP
inlawrev-4132	492	15	the	the	DET
inlawrev-4132	492	16	ibtr.^^^	ibtr.^^^	PROPN
inlawrev-4132	492	17	country	country	NOUN
inlawrev-4132	492	18	acres	acre	NOUN
inlawrev-4132	492	19	presented	present	VERB
inlawrev-4132	492	20	two	two	NUM
inlawrev-4132	492	21	analyses	analysis	NOUN
inlawrev-4132	492	22	during	during	ADP
inlawrev-4132	492	23	those	those	DET
inlawrev-4132	492	24	proceedings	proceeding	NOUN
inlawrev-4132	492	25	to	to	PART
inlawrev-4132	492	26	prove	prove	VERB
inlawrev-4132	492	27	that	that	SCONJ
inlawrev-4132	492	28	there	there	PRON
inlawrev-4132	492	29	was	be	VERB
inlawrev-4132	492	30	an	an	DET
inlawrev-4132	492	31	error	error	NOUN
inlawrev-4132	492	32	in	in	ADP
inlawrev-4132	492	33	the	the	DET
inlawrev-4132	492	34	assessment	assessment	NOUN
inlawrev-4132	492	35	.	.	PUNCT
inlawrev-4132	493	1	the	the	DET
inlawrev-4132	493	2	first	first	ADJ
inlawrev-4132	493	3	analysis	analysis	NOUN
inlawrev-4132	493	4	estimated	estimate	VERB
inlawrev-4132	493	5	that	that	SCONJ
inlawrev-4132	493	6	the	the	DET
inlawrev-4132	493	7	property	property	NOUN
inlawrev-4132	493	8	's	's	PART
inlawrev-4132	493	9	market	market	NOUN
inlawrev-4132	493	10	value	value	NOUN
inlawrev-4132	493	11	-	-	PUNCT
inlawrev-4132	493	12	in	in	ADP
inlawrev-4132	493	13	-	-	PUNCT
inlawrev-4132	493	14	use	use	NOUN
inlawrev-4132	493	15	was	be	AUX
inlawrev-4132	493	16	$	$	SYM
inlawrev-4132	493	17	836,921	836,921	NUM
inlawrev-4132	493	18	as	as	ADP
inlawrev-4132	493	19	of	of	ADP
inlawrev-4132	493	20	january	january	PROPN
inlawrev-4132	493	21	1	1	NUM
inlawrev-4132	493	22	,	,	PUNCT
inlawrev-4132	493	23	1999.'^^	1999.'^^	NUM
inlawrev-4132	493	24	the	the	DET
inlawrev-4132	493	25	second	second	ADJ
inlawrev-4132	493	26	analysis	analysis	NOUN
inlawrev-4132	493	27	,	,	PUNCT
inlawrev-4132	493	28	prepared	prepare	VERB
inlawrev-4132	493	29	in	in	ADP
inlawrev-4132	493	30	conformance	conformance	NOUN
inlawrev-4132	493	31	with	with	ADP
inlawrev-4132	493	32	the	the	DET
inlawrev-4132	493	33	uspap	uspap	NOUN
inlawrev-4132	493	34	,	,	PUNCT
inlawrev-4132	493	35	estimated	estimate	VERB
inlawrev-4132	493	36	the	the	DET
inlawrev-4132	493	37	property	property	NOUN
inlawrev-4132	493	38	's	's	PART
inlawrev-4132	493	39	market	market	NOUN
inlawrev-4132	493	40	value	value	NOUN
inlawrev-4132	493	41	to	to	PART
inlawrev-4132	493	42	have	have	AUX
inlawrev-4132	493	43	been	be	AUX
inlawrev-4132	493	44	$	$	SYM
inlawrev-4132	493	45	2,200,000	2,200,000	NUM
inlawrev-4132	493	46	on	on	ADP
inlawrev-4132	493	47	june	june	PROPN
inlawrev-4132	493	48	28	28	NUM
inlawrev-4132	493	49	,	,	PUNCT
inlawrev-4132	493	50	2005	2005	NUM
inlawrev-4132	493	51	.	.	PUNCT
inlawrev-4132	494	1	both	both	DET
inlawrev-4132	494	2	analyses	analysis	NOUN
inlawrev-4132	494	3	employed	employ	VERB
inlawrev-4132	494	4	the	the	DET
inlawrev-4132	494	5	income	income	NOUN
inlawrev-4132	494	6	approach	approach	NOUN
inlawrev-4132	494	7	to	to	ADP
inlawrev-4132	494	8	value	value	NOUN
inlawrev-4132	494	9	.	.	PUNCT
inlawrev-4132	495	1	'	'	PUNCT
inlawrev-4132	495	2	^^	^^	PUNCT
inlawrev-4132	495	3	in	in	ADP
inlawrev-4132	495	4	contrast	contrast	NOUN
inlawrev-4132	495	5	,	,	PUNCT
inlawrev-4132	495	6	the	the	DET
inlawrev-4132	495	7	assessor	assessor	NOUN
inlawrev-4132	495	8	's	's	PART
inlawrev-4132	495	9	analysis	analysis	NOUN
inlawrev-4132	495	10	established	establish	VERB
inlawrev-4132	495	11	the	the	DET
inlawrev-4132	495	12	market	market	NOUN
inlawrev-4132	495	13	value	value	NOUN
inlawrev-4132	495	14	-	-	PUNCT
inlawrev-4132	495	15	in	in	ADP
inlawrev-4132	495	16	-	-	PUNCT
inlawrev-4132	495	17	use	use	NOUN
inlawrev-4132	495	18	of	of	ADP
inlawrev-4132	495	19	the	the	DET
inlawrev-4132	495	20	country	country	NOUN
inlawrev-4132	495	21	acres	acre	VERB
inlawrev-4132	495	22	160	160	NUM
inlawrev-4132	495	23	.	.	PUNCT
inlawrev-4132	496	1	mat*l	mat*l	NOUN
inlawrev-4132	496	2	.	.	PUNCT
inlawrev-4132	497	1	161	161	NUM
inlawrev-4132	497	2	.	.	PUNCT
inlawrev-4132	498	1	i	i	PRON
inlawrev-4132	498	2	d	d	PROPN
inlawrev-4132	498	3	162	162	NUM
inlawrev-4132	498	4	.	.	PUNCT
inlawrev-4132	499	1	i	i	PRON
inlawrev-4132	499	2	d.	d.	PROPN
inlawrev-4132	499	3	163	163	NUM
inlawrev-4132	499	4	.	.	PUNCT
inlawrev-4132	500	1	i	i	PRON
inlawrev-4132	500	2	d.	d.	VERB
inlawrev-4132	500	3	at	at	ADP
inlawrev-4132	500	4	*	*	NOUN
inlawrev-4132	500	5	2	2	NUM
inlawrev-4132	500	6	(	(	PUNCT
inlawrev-4132	500	7	citation	citation	NOUN
inlawrev-4132	500	8	omitted	omit	VERB
inlawrev-4132	500	9	)	)	PUNCT
inlawrev-4132	500	10	.	.	PUNCT
inlawrev-4132	501	1	164	164	NUM
inlawrev-4132	501	2	.	.	PUNCT
inlawrev-4132	502	1	i	i	PRON
inlawrev-4132	502	2	d	d	PROPN
inlawrev-4132	502	3	165	165	NUM
inlawrev-4132	502	4	.	.	PUNCT
inlawrev-4132	503	1	i	i	PRON
inlawrev-4132	503	2	d	d	PROPN
inlawrev-4132	503	3	166	166	NUM
inlawrev-4132	503	4	.	.	PUNCT
inlawrev-4132	504	1	no	no	INTJ
inlawrev-4132	504	2	.	.	NOUN
inlawrev-4132	504	3	71t10	71t10	NUM
inlawrev-4132	504	4	-	-	PUNCT
inlawrev-4132	504	5	0903	0903	NUM
inlawrev-4132	504	6	-	-	PUNCT
inlawrev-4132	504	7	ta-5	ta-5	NUM
inlawrev-4132	504	8	,	,	PUNCT
inlawrev-4132	504	9	2010	2010	NUM
inlawrev-4132	504	10	ind	ind	NOUN
inlawrev-4132	504	11	.	.	PUNCT
inlawrev-4132	505	1	tax	tax	NOUN
inlawrev-4132	505	2	lexis	lexis	NOUN
inlawrev-4132	505	3	27	27	NUM
inlawrev-4132	505	4	(	(	PUNCT
inlawrev-4132	505	5	ind	ind	NOUN
inlawrev-4132	505	6	.	.	PUNCT
inlawrev-4132	506	1	t.c	t.c	PROPN
inlawrev-4132	506	2	.	.	PROPN
inlawrev-4132	506	3	july	july	PROPN
inlawrev-4132	506	4	19	19	NUM
inlawrev-4132	506	5	,	,	PUNCT
inlawrev-4132	506	6	2010	2010	NUM
inlawrev-4132	506	7	)	)	PUNCT
inlawrev-4132	506	8	.	.	PUNCT
inlawrev-4132	507	1	167	167	NUM
inlawrev-4132	507	2	.	.	PUNCT
inlawrev-4132	508	1	i	i	PRON
inlawrev-4132	508	2	d	d	PROPN
inlawrev-4132	508	3	at*l	at*l	PROPN
inlawrev-4132	508	4	.	.	PROPN
inlawrev-4132	508	5	168	168	NUM
inlawrev-4132	508	6	.	.	PUNCT
inlawrev-4132	509	1	mat*2	mat*2	NOUN
inlawrev-4132	509	2	.	.	PUNCT
inlawrev-4132	510	1	169	169	NUM
inlawrev-4132	510	2	.	.	PUNCT
inlawrev-4132	511	1	i	i	PRON
inlawrev-4132	511	2	d	d	PROPN
inlawrev-4132	511	3	170	170	NUM
inlawrev-4132	511	4	.	.	PUNCT
inlawrev-4132	512	1	mat*2	mat*2	PROPN
inlawrev-4132	512	2	-	-	PUNCT
inlawrev-4132	512	3	3	3	NUM
inlawrev-4132	512	4	.	.	NOUN
inlawrev-4132	512	5	2011	2011	NUM
inlawrev-4132	512	6	]	]	PUNCT
inlawrev-4132	512	7	taxation	taxation	NOUN
inlawrev-4132	512	8	1485	1485	NUM
inlawrev-4132	512	9	complex	complex	NOUN
inlawrev-4132	512	10	at	at	ADP
inlawrev-4132	512	11	$	$	SYM
inlawrev-4132	512	12	2,393,000	2,393,000	NUM
inlawrev-4132	512	13	on	on	ADP
inlawrev-4132	512	14	january	january	PROPN
inlawrev-4132	512	15	1	1	NUM
inlawrev-4132	512	16	,	,	PUNCT
inlawrev-4132	512	17	1999	1999	NUM
inlawrev-4132	512	18	.	.	PUNCT
inlawrev-4132	513	1	the	the	DET
inlawrev-4132	513	2	assessor	assessor	NOUN
inlawrev-4132	513	3	's	's	PART
inlawrev-4132	513	4	analysis	analysis	NOUN
inlawrev-4132	513	5	also	also	ADV
inlawrev-4132	513	6	employed	employ	VERB
inlawrev-4132	513	7	the	the	DET
inlawrev-4132	513	8	income	income	NOUN
inlawrev-4132	513	9	approach	approach	NOUN
inlawrev-4132	513	10	.	.	PUNCT
inlawrev-4132	514	1	the	the	DET
inlawrev-4132	514	2	ibtr	ibtr	PROPN
inlawrev-4132	514	3	issued	issue	VERB
inlawrev-4132	514	4	a	a	DET
inlawrev-4132	514	5	final	final	ADJ
inlawrev-4132	514	6	determination	determination	NOUN
inlawrev-4132	514	7	in	in	ADP
inlawrev-4132	514	8	which	which	PRON
inlawrev-4132	514	9	it	it	PRON
inlawrev-4132	514	10	reduced	reduce	VERB
inlawrev-4132	514	11	country	country	NOUN
inlawrev-4132	514	12	acres	acre	NOUN
inlawrev-4132	514	13	's	's	PART
inlawrev-4132	514	14	assessment	assessment	NOUN
inlawrev-4132	514	15	to	to	ADP
inlawrev-4132	514	16	$	$	SYM
inlawrev-4132	514	17	2,135,900.'^^	2,135,900.'^^	NUM
inlawrev-4132	514	18	in	in	ADP
inlawrev-4132	514	19	doing	do	VERB
inlawrev-4132	514	20	so	so	ADV
inlawrev-4132	514	21	,	,	PUNCT
inlawrev-4132	514	22	the	the	DET
inlawrev-4132	514	23	ibtr	ibtr	VERB
inlawrev-4132	514	24	concluded	conclude	VERB
inlawrev-4132	514	25	that	that	SCONJ
inlawrev-4132	514	26	after	after	ADP
inlawrev-4132	514	27	applying	apply	VERB
inlawrev-4132	514	28	a	a	DET
inlawrev-4132	514	29	7	7	NUM
inlawrev-4132	514	30	%	%	NOUN
inlawrev-4132	514	31	trending	trending	NOUN
inlawrev-4132	514	32	factor	factor	NOUN
inlawrev-4132	514	33	,	,	PUNCT
inlawrev-4132	514	34	the	the	DET
inlawrev-4132	514	35	country	country	NOUN
inlawrev-4132	514	36	acres	acre	VERB
inlawrev-4132	514	37	second	second	ADJ
inlawrev-4132	514	38	analysis	analysis	NOUN
inlawrev-4132	514	39	was	be	AUX
inlawrev-4132	514	40	the	the	DET
inlawrev-4132	514	41	best	good	ADJ
inlawrev-4132	514	42	evidence	evidence	NOUN
inlawrev-4132	514	43	of	of	ADP
inlawrev-4132	514	44	the	the	DET
inlawrev-4132	514	45	property	property	NOUN
inlawrev-4132	514	46	's	's	PART
inlawrev-4132	514	47	market	market	NOUN
inlawrev-4132	514	48	value	value	NOUN
inlawrev-4132	514	49	-	-	PUNCT
inlawrev-4132	514	50	in	in	ADP
inlawrev-4132	514	51	-	-	PUNCT
inlawrev-4132	514	52	use	use	NOUN
inlawrev-4132	514	53	on	on	ADP
inlawrev-4132	514	54	the	the	DET
inlawrev-4132	514	55	date	date	NOUN
inlawrev-4132	514	56	of	of	ADP
inlawrev-4132	514	57	assessment	assessment	NOUN
inlawrev-4132	514	58	.	.	PUNCT
inlawrev-4132	515	1	the	the	DET
inlawrev-4132	515	2	ibtr	ibtr	PROPN
inlawrev-4132	515	3	found	find	VERB
inlawrev-4132	515	4	the	the	DET
inlawrev-4132	515	5	assessor	assessor	NOUN
inlawrev-4132	515	6	's	's	PART
inlawrev-4132	515	7	appraisal	appraisal	NOUN
inlawrev-4132	515	8	to	to	PART
inlawrev-4132	515	9	be	be	AUX
inlawrev-4132	515	10	unreliable	unreliable	ADJ
inlawrev-4132	515	11	.	.	PUNCT
inlawrev-4132	516	1	'	'	PUNCT
inlawrev-4132	516	2	^^	^^	PUNCT
inlawrev-4132	516	3	country	country	NOUN
inlawrev-4132	516	4	acres	acre	NOUN
inlawrev-4132	516	5	timely	timely	ADV
inlawrev-4132	516	6	filed	file	VERB
inlawrev-4132	516	7	an	an	DET
inlawrev-4132	516	8	original	original	ADJ
inlawrev-4132	516	9	tax	tax	NOUN
inlawrev-4132	516	10	appeal	appeal	NOUN
inlawrev-4132	516	11	.	.	PUNCT
inlawrev-4132	517	1	on	on	ADP
inlawrev-4132	517	2	appeal	appeal	NOUN
inlawrev-4132	517	3	.	.	PUNCT
inlawrev-4132	518	1	country	country	NOUN
inlawrev-4132	518	2	acres	acre	NOUN
inlawrev-4132	518	3	claimed	claim	VERB
inlawrev-4132	518	4	that	that	SCONJ
inlawrev-4132	518	5	the	the	DET
inlawrev-4132	518	6	ibtr	ibtr	VERB
inlawrev-4132	518	7	abused	abuse	VERB
inlawrev-4132	518	8	its	its	PRON
inlawrev-4132	518	9	discretion	discretion	NOUN
inlawrev-4132	518	10	when	when	SCONJ
inlawrev-4132	518	11	it	it	PRON
inlawrev-4132	518	12	concluded	conclude	VERB
inlawrev-4132	518	13	that	that	SCONJ
inlawrev-4132	518	14	the	the	DET
inlawrev-4132	518	15	country	country	NOUN
inlawrev-4132	518	16	acres	acre	VERB
inlawrev-4132	518	17	second	second	ADJ
inlawrev-4132	518	18	appraisal	appraisal	NOUN
inlawrev-4132	518	19	best	well	ADV
inlawrev-4132	518	20	reflected	reflect	VERB
inlawrev-4132	518	21	the	the	DET
inlawrev-4132	518	22	complex	complex	NOUN
inlawrev-4132	518	23	's	's	PART
inlawrev-4132	518	24	market	market	NOUN
inlawrev-4132	518	25	value	value	NOUN
inlawrev-4132	518	26	-	-	PUNCT
inlawrev-4132	518	27	in	in	ADP
inlawrev-4132	518	28	-	-	PUNCT
inlawrev-4132	518	29	use	use	NOUN
inlawrev-4132	518	30	.	.	PUNCT
inlawrev-4132	519	1	country	country	NOUN
inlawrev-4132	519	2	acres	acre	NOUN
inlawrev-4132	519	3	argued	argue	VERB
inlawrev-4132	519	4	that	that	SCONJ
inlawrev-4132	519	5	the	the	DET
inlawrev-4132	519	6	ibtr	ibtr	NOUN
inlawrev-4132	519	7	had	have	AUX
inlawrev-4132	519	8	overstepped	overstep	VERB
inlawrev-4132	519	9	its	its	PRON
inlawrev-4132	519	10	authority	authority	NOUN
inlawrev-4132	519	11	by	by	ADP
inlawrev-4132	519	12	linking	link	VERB
inlawrev-4132	519	13	the	the	DET
inlawrev-4132	519	14	probative	probative	ADJ
inlawrev-4132	519	15	value	value	NOUN
inlawrev-4132	519	16	of	of	ADP
inlawrev-4132	519	17	the	the	DET
inlawrev-4132	519	18	first	first	ADJ
inlawrev-4132	519	19	analysis	analysis	NOUN
inlawrev-4132	519	20	to	to	ADP
inlawrev-4132	519	21	the	the	DET
inlawrev-4132	519	22	fact	fact	NOUN
inlawrev-4132	519	23	that	that	SCONJ
inlawrev-4132	519	24	it	it	PRON
inlawrev-4132	519	25	had	have	AUX
inlawrev-4132	519	26	been	be	AUX
inlawrev-4132	519	27	prepared	prepare	VERB
inlawrev-4132	519	28	on	on	ADP
inlawrev-4132	519	29	a	a	DET
inlawrev-4132	519	30	contingent	contingent	ADJ
inlawrev-4132	519	31	fee	fee	NOUN
inlawrev-4132	519	32	basis	basis	NOUN
inlawrev-4132	519	33	.	.	PUNCT
inlawrev-4132	520	1	^^^	^^^	PUNCT
inlawrev-4132	520	2	country	country	NOUN
inlawrev-4132	520	3	acres	acre	NOUN
inlawrev-4132	520	4	further	far	ADV
inlawrev-4132	520	5	argued	argue	VERB
inlawrev-4132	520	6	that	that	SCONJ
inlawrev-4132	520	7	the	the	DET
inlawrev-4132	520	8	evidence	evidence	NOUN
inlawrev-4132	520	9	did	do	AUX
inlawrev-4132	520	10	not	not	PART
inlawrev-4132	520	11	support	support	VERB
inlawrev-4132	520	12	the	the	DET
inlawrev-4132	520	13	ibtr	ibtr	NOUN
inlawrev-4132	520	14	's	's	PART
inlawrev-4132	520	15	finding	finding	NOUN
inlawrev-4132	520	16	that	that	SCONJ
inlawrev-4132	520	17	the	the	DET
inlawrev-4132	520	18	first	first	ADJ
inlawrev-4132	520	19	analysis	analysis	NOUN
inlawrev-4132	520	20	miscalculated	miscalculate	VERB
inlawrev-4132	520	21	the	the	DET
inlawrev-4132	520	22	replacement	replacement	NOUN
inlawrev-4132	520	23	reserve	reserve	NOUN
inlawrev-4132	520	24	estimate	estimate	NOUN
inlawrev-4132	520	25	and	and	CCONJ
inlawrev-4132	520	26	also	also	ADV
inlawrev-4132	520	27	applied	apply	VERB
inlawrev-4132	520	28	the	the	DET
inlawrev-4132	520	29	wrong	wrong	ADJ
inlawrev-4132	520	30	capitalization	capitalization	NOUN
inlawrev-4132	520	31	rate	rate	NOUN
inlawrev-4132	520	32	.	.	PUNCT
inlawrev-4132	521	1	as	as	ADP
inlawrev-4132	521	2	to	to	ADP
inlawrev-4132	521	3	the	the	DET
inlawrev-4132	521	4	contingency	contingency	NOUN
inlawrev-4132	521	5	fee	fee	NOUN
inlawrev-4132	521	6	issue	issue	NOUN
inlawrev-4132	521	7	,	,	PUNCT
inlawrev-4132	521	8	the	the	DET
inlawrev-4132	521	9	court	court	NOUN
inlawrev-4132	521	10	disagreed	disagree	VERB
inlawrev-4132	521	11	with	with	ADP
inlawrev-4132	521	12	this	this	DET
inlawrev-4132	521	13	position	position	NOUN
inlawrev-4132	521	14	,	,	PUNCT
inlawrev-4132	521	15	explaining	explain	VERB
inlawrev-4132	521	16	that	that	SCONJ
inlawrev-4132	521	17	"	"	PUNCT
inlawrev-4132	521	18	the	the	DET
inlawrev-4132	521	19	contingent	contingent	ADJ
inlawrev-4132	521	20	nature	nature	NOUN
inlawrev-4132	521	21	of	of	ADP
inlawrev-4132	521	22	an	an	DET
inlawrev-4132	521	23	expert	expert	ADJ
inlawrev-4132	521	24	witness	witness	NOUN
inlawrev-4132	521	25	's	's	PART
inlawrev-4132	521	26	fee	fee	NOUN
inlawrev-4132	521	27	goes	go	VERB
inlawrev-4132	521	28	to	to	ADP
inlawrev-4132	521	29	the	the	DET
inlawrev-4132	521	30	weight	weight	NOUN
inlawrev-4132	521	31	,	,	PUNCT
inlawrev-4132	521	32	not	not	PART
inlawrev-4132	521	33	the	the	DET
inlawrev-4132	521	34	admissibility	admissibility	NOUN
inlawrev-4132	521	35	,	,	PUNCT
inlawrev-4132	521	36	of	of	ADP
inlawrev-4132	521	37	the	the	DET
inlawrev-4132	521	38	expert	expert	NOUN
inlawrev-4132	521	39	's	's	PART
inlawrev-4132	521	40	testimony	testimony	NOUN
inlawrev-4132	521	41	.	.	PUNCT
inlawrev-4132	522	1	"	"	PUNCT
inlawrev-4132	522	2	'	'	PUNCT
inlawrev-4132	522	3	^"^	^"^	X
inlawrev-4132	522	4	furthermore	furthermore	ADV
inlawrev-4132	522	5	,	,	PUNCT
inlawrev-4132	522	6	as	as	ADP
inlawrev-4132	522	7	the	the	DET
inlawrev-4132	522	8	finder	finder	NOUN
inlawrev-4132	522	9	of	of	ADP
inlawrev-4132	522	10	fact	fact	NOUN
inlawrev-4132	522	11	,	,	PUNCT
inlawrev-4132	522	12	the	the	DET
inlawrev-4132	522	13	ibtr	ibtr	ADJ
inlawrev-4132	522	14	was	be	AUX
inlawrev-4132	522	15	responsible	responsible	ADJ
inlawrev-4132	522	16	for	for	ADP
inlawrev-4132	522	17	weighing	weigh	VERB
inlawrev-4132	522	18	the	the	DET
inlawrev-4132	522	19	evidence	evidence	NOUN
inlawrev-4132	522	20	and	and	CCONJ
inlawrev-4132	522	21	judging	judge	VERB
inlawrev-4132	522	22	the	the	DET
inlawrev-4132	522	23	credibility	credibility	NOUN
inlawrev-4132	522	24	of	of	ADP
inlawrev-4132	522	25	witnesses	witness	NOUN
inlawrev-4132	522	26	,	,	PUNCT
inlawrev-4132	522	27	and	and	CCONJ
inlawrev-4132	522	28	the	the	DET
inlawrev-4132	522	29	court	court	NOUN
inlawrev-4132	522	30	refiised	refiise	VERB
inlawrev-4132	522	31	to	to	PART
inlawrev-4132	522	32	reweigh	reweigh	VERB
inlawrev-4132	522	33	the	the	DET
inlawrev-4132	522	34	evidence	evidence	NOUN
inlawrev-4132	522	35	.	.	PUNCT
inlawrev-4132	523	1	as	as	ADP
inlawrev-4132	523	2	to	to	ADP
inlawrev-4132	523	3	the	the	DET
inlawrev-4132	523	4	replacement	replacement	NOUN
inlawrev-4132	523	5	reserve	reserve	PROPN
inlawrev-4132	523	6	estimate	estimate	PROPN
inlawrev-4132	523	7	,	,	PUNCT
inlawrev-4132	523	8	the	the	DET
inlawrev-4132	523	9	court	court	NOUN
inlawrev-4132	523	10	found	find	VERB
inlawrev-4132	523	11	that	that	SCONJ
inlawrev-4132	523	12	the	the	DET
inlawrev-4132	523	13	accuracy	accuracy	NOUN
inlawrev-4132	523	14	of	of	ADP
inlawrev-4132	523	15	the	the	DET
inlawrev-4132	523	16	replacement	replacement	NOUN
inlawrev-4132	523	17	reserve	reserve	NOUN
inlawrev-4132	523	18	estimate	estimate	NOUN
inlawrev-4132	523	19	calculation	calculation	NOUN
inlawrev-4132	523	20	in	in	ADP
inlawrev-4132	523	21	the	the	DET
inlawrev-4132	523	22	first	first	ADJ
inlawrev-4132	523	23	appraisal	appraisal	NOUN
inlawrev-4132	523	24	did	do	AUX
inlawrev-4132	523	25	not	not	PART
inlawrev-4132	523	26	simply	simply	ADV
inlawrev-4132	523	27	depend	depend	VERB
inlawrev-4132	523	28	on	on	ADP
inlawrev-4132	523	29	the	the	DET
inlawrev-4132	523	30	appraiser	appraiser	NOUN
inlawrev-4132	523	31	's	's	PART
inlawrev-4132	523	32	methodology	methodology	NOUN
inlawrev-4132	523	33	in	in	ADP
inlawrev-4132	523	34	formulating	formulate	VERB
inlawrev-4132	523	35	the	the	DET
inlawrev-4132	523	36	estimate	estimate	NOUN
inlawrev-4132	523	37	,	,	PUNCT
inlawrev-4132	523	38	but	but	CCONJ
inlawrev-4132	523	39	instead	instead	ADV
inlawrev-4132	523	40	required	require	VERB
inlawrev-4132	523	41	an	an	DET
inlawrev-4132	523	42	examination	examination	NOUN
inlawrev-4132	523	43	of	of	ADP
inlawrev-4132	523	44	the	the	DET
inlawrev-4132	523	45	facts	fact	NOUN
inlawrev-4132	523	46	underlying	underlie	VERB
inlawrev-4132	523	47	the	the	DET
inlawrev-4132	523	48	analysis	analysis	NOUN
inlawrev-4132	523	49	.	.	PUNCT
inlawrev-4132	524	1	*	*	PUNCT
inlawrev-4132	524	2	^^	^^	PUNCT
inlawrev-4132	524	3	the	the	DET
inlawrev-4132	524	4	administrative	administrative	ADJ
inlawrev-4132	524	5	record	record	NOUN
inlawrev-4132	524	6	showed	show	VERB
inlawrev-4132	524	7	that	that	SCONJ
inlawrev-4132	524	8	the	the	DET
inlawrev-4132	524	9	use	use	NOUN
inlawrev-4132	524	10	of	of	ADP
inlawrev-4132	524	11	the	the	DET
inlawrev-4132	524	12	replacement	replacement	NOUN
inlawrev-4132	524	13	reserve	reserve	NOUN
inlawrev-4132	524	14	estimate	estimate	NOUN
inlawrev-4132	524	15	utilized	utilize	VERB
inlawrev-4132	524	16	in	in	ADP
inlawrev-4132	524	17	the	the	DET
inlawrev-4132	524	18	first	first	ADJ
inlawrev-4132	524	19	appraisal	appraisal	NOUN
inlawrev-4132	524	20	had	have	AUX
inlawrev-4132	524	21	been	be	AUX
inlawrev-4132	524	22	previously	previously	ADV
inlawrev-4132	524	23	questioned	question	VERB
inlawrev-4132	524	24	by	by	ADP
inlawrev-4132	524	25	the	the	DET
inlawrev-4132	524	26	assessor	assessor	NOUN
inlawrev-4132	524	27	's	's	PART
inlawrev-4132	524	28	representatives	representative	NOUN
inlawrev-4132	524	29	due	due	ADP
inlawrev-4132	524	30	to	to	ADP
inlawrev-4132	524	31	the	the	DET
inlawrev-4132	524	32	manner	manner	NOUN
inlawrev-4132	524	33	in	in	ADP
inlawrev-4132	524	34	which	which	PRON
inlawrev-4132	524	35	apartment	apartment	NOUN
inlawrev-4132	524	36	complexes	complex	NOUN
inlawrev-4132	524	37	typically	typically	ADV
inlawrev-4132	524	38	handle	handle	VERB
inlawrev-4132	524	39	replacement	replacement	NOUN
inlawrev-4132	524	40	or	or	CCONJ
inlawrev-4132	524	41	repair	repair	VERB
inlawrev-4132	524	42	ofreserve	ofreserve	NOUN
inlawrev-4132	524	43	items	item	NOUN
inlawrev-4132	524	44	.	.	PUNCT
inlawrev-4132	525	1	'	'	PUNCT
inlawrev-4132	525	2	^^	^^	PUNCT
inlawrev-4132	525	3	in	in	ADP
inlawrev-4132	525	4	the	the	DET
inlawrev-4132	525	5	apartment	apartment	NOUN
inlawrev-4132	525	6	management	management	NOUN
inlawrev-4132	525	7	industry	industry	NOUN
inlawrev-4132	525	8	,	,	PUNCT
inlawrev-4132	525	9	a	a	DET
inlawrev-4132	525	10	reserve	reserve	NOUN
inlawrev-4132	525	11	fund	fund	NOUN
inlawrev-4132	525	12	is	be	AUX
inlawrev-4132	525	13	not	not	PART
inlawrev-4132	525	14	normally	normally	ADV
inlawrev-4132	525	15	maintained	maintain	VERB
inlawrev-4132	525	16	.	.	PUNCT
inlawrev-4132	526	1	furthermore	furthermore	ADV
inlawrev-4132	526	2	,	,	PUNCT
inlawrev-4132	526	3	the	the	DET
inlawrev-4132	526	4	second	second	ADJ
inlawrev-4132	526	5	appraisal	appraisal	NOUN
inlawrev-4132	526	6	stated	state	VERB
inlawrev-4132	526	7	that	that	SCONJ
inlawrev-4132	526	8	country	country	NOUN
inlawrev-4132	526	9	acres	acre	NOUN
inlawrev-4132	526	10	"	"	PUNCT
inlawrev-4132	526	11	historically	historically	ADV
inlawrev-4132	526	12	"	"	PUNCT
inlawrev-4132	526	13	engaged	engage	VERB
inlawrev-4132	526	14	in	in	ADP
inlawrev-4132	526	15	the	the	DET
inlawrev-4132	526	16	practice	practice	NOUN
inlawrev-4132	526	17	of	of	ADP
inlawrev-4132	526	18	repairing	repair	VERB
inlawrev-4132	526	19	and	and	CCONJ
inlawrev-4132	526	20	replacing	replace	VERB
inlawrev-4132	526	21	items	item	NOUN
inlawrev-4132	526	22	without	without	ADP
inlawrev-4132	526	23	maintaining	maintain	VERB
inlawrev-4132	526	24	a	a	DET
inlawrev-4132	526	25	reserve	reserve	NOUN
inlawrev-4132	526	26	.	.	PUNCT
inlawrev-4132	527	1	the	the	DET
inlawrev-4132	527	2	court	court	NOUN
inlawrev-4132	527	3	held	hold	VERB
inlawrev-4132	527	4	that	that	SCONJ
inlawrev-4132	527	5	these	these	DET
inlawrev-4132	527	6	facts	fact	NOUN
inlawrev-4132	527	7	suggested	suggest	VERB
inlawrev-4132	527	8	that	that	SCONJ
inlawrev-4132	527	9	country	country	NOUN
inlawrev-4132	527	10	acres	acre	NOUN
inlawrev-4132	527	11	's	's	PART
inlawrev-4132	527	12	repair	repair	NOUN
inlawrev-4132	527	13	expenses	expense	NOUN
inlawrev-4132	527	14	,	,	PUNCT
inlawrev-4132	527	15	as	as	SCONJ
inlawrev-4132	527	16	reported	report	VERB
inlawrev-4132	527	17	on	on	ADP
inlawrev-4132	527	18	its	its	PRON
inlawrev-4132	527	19	balance	balance	NOUN
inlawrev-4132	527	20	sheets	sheet	NOUN
inlawrev-4132	527	21	,	,	PUNCT
inlawrev-4132	527	22	most	most	ADV
inlawrev-4132	527	23	likely	likely	ADJ
inlawrev-4132	527	24	"	"	PUNCT
inlawrev-4132	527	25	included	include	VERB
inlawrev-4132	527	26	expenses	expense	NOUN
inlawrev-4132	527	27	that	that	PRON
inlawrev-4132	527	28	should	should	AUX
inlawrev-4132	527	29	have	have	AUX
inlawrev-4132	527	30	been	be	AUX
inlawrev-4132	527	31	categorized	categorize	VERB
inlawrev-4132	527	32	as	as	ADP
inlawrev-4132	527	33	reserves	reserve	NOUN
inlawrev-4132	527	34	.	.	PUNCT
inlawrev-4132	528	1	"	"	PUNCT
inlawrev-4132	528	2	'	'	PUNCT
inlawrev-4132	528	3	^^	^^	CCONJ
inlawrev-4132	528	4	the	the	DET
inlawrev-4132	528	5	court	court	NOUN
inlawrev-4132	528	6	held	hold	VERB
inlawrev-4132	528	7	that	that	SCONJ
inlawrev-4132	528	8	it	it	PRON
inlawrev-4132	528	9	would	would	AUX
inlawrev-4132	528	10	not	not	PART
inlawrev-4132	528	11	disturb	disturb	VERB
inlawrev-4132	528	12	the	the	DET
inlawrev-4132	528	13	ibtr	ibtr	NOUN
inlawrev-4132	528	14	's	's	PART
inlawrev-4132	528	15	resolution	resolution	NOUN
inlawrev-4132	528	16	ofan	ofan	NOUN
inlawrev-4132	528	17	issue	issue	NOUN
inlawrev-4132	528	18	if	if	SCONJ
inlawrev-4132	528	19	it	it	PRON
inlawrev-4132	528	20	was	be	AUX
inlawrev-4132	528	21	supported	support	VERB
inlawrev-4132	528	22	by	by	ADP
inlawrev-4132	528	23	enough	enough	ADJ
inlawrev-4132	528	24	relevant	relevant	ADJ
inlawrev-4132	528	25	evidence	evidence	NOUN
inlawrev-4132	528	26	.	.	PUNCT
inlawrev-4132	529	1	as	as	ADP
inlawrev-4132	529	2	to	to	ADP
inlawrev-4132	529	3	the	the	DET
inlawrev-4132	529	4	capitalization	capitalization	NOUN
inlawrev-4132	529	5	rate	rate	NOUN
inlawrev-4132	529	6	,	,	PUNCT
inlawrev-4132	529	7	the	the	DET
inlawrev-4132	529	8	court	court	NOUN
inlawrev-4132	529	9	explained	explain	VERB
inlawrev-4132	529	10	that	that	SCONJ
inlawrev-4132	529	11	"	"	PUNCT
inlawrev-4132	529	12	[	[	X
inlawrev-4132	529	13	t]he	t]he	X
inlawrev-4132	529	14	valuation	valuation	NOUN
inlawrev-4132	529	15	of	of	ADP
inlawrev-4132	529	16	property	property	NOUN
inlawrev-4132	529	17	is	be	AUX
inlawrev-4132	529	18	the	the	DET
inlawrev-4132	529	19	formulation	formulation	NOUN
inlawrev-4132	529	20	ofan	ofan	NOUN
inlawrev-4132	529	21	opinion	opinion	NOUN
inlawrev-4132	529	22	;	;	PUNCT
inlawrev-4132	529	23	it	it	PRON
inlawrev-4132	529	24	is	be	AUX
inlawrev-4132	529	25	not	not	PART
inlawrev-4132	529	26	an	an	DET
inlawrev-4132	529	27	exact	exact	ADJ
inlawrev-4132	529	28	science	science	NOUN
inlawrev-4132	529	29	.	.	PUNCT
inlawrev-4132	529	30	"	"	PUNCT
inlawrev-4132	529	31	'	'	PUNCT
inlawrev-4132	529	32	^^	^^	CCONJ
inlawrev-4132	529	33	the	the	DET
inlawrev-4132	529	34	ibtr	ibtr	VERB
inlawrev-4132	529	35	was	be	AUX
inlawrev-4132	529	36	faced	face	VERB
inlawrev-4132	529	37	with	with	ADP
inlawrev-4132	529	38	determining	determine	VERB
inlawrev-4132	529	39	which	which	DET
inlawrev-4132	529	40	opinion	opinion	NOUN
inlawrev-4132	529	41	presented	present	VERB
inlawrev-4132	529	42	was	be	AUX
inlawrev-4132	529	43	more	more	ADV
inlawrev-4132	529	44	probative	probative	ADJ
inlawrev-4132	529	45	.	.	PUNCT
inlawrev-4132	530	1	in	in	ADP
inlawrev-4132	530	2	this	this	DET
inlawrev-4132	530	3	171	171	NUM
inlawrev-4132	530	4	.	.	PUNCT
inlawrev-4132	531	1	mat*3	mat*3	PROPN
inlawrev-4132	531	2	.	.	PUNCT
inlawrev-4132	532	1	172	172	NUM
inlawrev-4132	532	2	.	.	PUNCT
inlawrev-4132	533	1	mat*6	mat*6	NOUN
inlawrev-4132	533	2	.	.	PUNCT
inlawrev-4132	534	1	173	173	NUM
inlawrev-4132	534	2	.	.	PUNCT
inlawrev-4132	535	1	/j	/j	PROPN
inlawrev-4132	535	2	.	.	PUNCT
inlawrev-4132	535	3	at*8	at*8	PROPN
inlawrev-4132	535	4	.	.	PROPN
inlawrev-4132	536	1	174	174	NUM
inlawrev-4132	536	2	.	.	PUNCT
inlawrev-4132	537	1	i	i	PRON
inlawrev-4132	537	2	d.	d.	PROPN
inlawrev-4132	537	3	(	(	PUNCT
inlawrev-4132	537	4	quoting	quote	VERB
inlawrev-4132	537	5	wirth	wirth	PROPN
inlawrev-4132	537	6	v.	v.	ADP
inlawrev-4132	537	7	state	state	PROPN
inlawrev-4132	537	8	bd	bd	PROPN
inlawrev-4132	537	9	.	.	PROPN
inlawrev-4132	537	10	oftax	oftax	PROPN
inlawrev-4132	537	11	comm'rs	comm'rs	PROPN
inlawrev-4132	537	12	,	,	PUNCT
inlawrev-4132	537	13	613	613	NUM
inlawrev-4132	537	14	n.e.2d	n.e.2d	NOUN
inlawrev-4132	537	15	874	874	NUM
inlawrev-4132	537	16	,	,	PUNCT
inlawrev-4132	537	17	877	877	NUM
inlawrev-4132	537	18	(	(	PUNCT
inlawrev-4132	537	19	ind	ind	NOUN
inlawrev-4132	537	20	.	.	PUNCT
inlawrev-4132	538	1	t.c	t.c	PROPN
inlawrev-4132	538	2	.	.	PROPN
inlawrev-4132	538	3	1993	1993	NUM
inlawrev-4132	538	4	)	)	PUNCT
inlawrev-4132	538	5	)	)	PUNCT
inlawrev-4132	538	6	.	.	PUNCT
inlawrev-4132	539	1	175	175	NUM
inlawrev-4132	539	2	.	.	PUNCT
inlawrev-4132	540	1	mat*ll	mat*ll	X
inlawrev-4132	540	2	.	.	PUNCT
inlawrev-4132	541	1	176	176	NUM
inlawrev-4132	541	2	.	.	PUNCT
inlawrev-4132	542	1	i	i	PRON
inlawrev-4132	542	2	d.	d.	PROPN
inlawrev-4132	542	3	\11	\11	PROPN
inlawrev-4132	542	4	.	.	PUNCT
inlawrev-4132	543	1	idatni	idatni	PROPN
inlawrev-4132	543	2	.	.	PUNCT
inlawrev-4132	544	1	178	178	NUM
inlawrev-4132	544	2	.	.	PUNCT
inlawrev-4132	545	1	m	m	AUX
inlawrev-4132	545	2	at*14	at*14	PROPN
inlawrev-4132	545	3	.	.	PUNCT
inlawrev-4132	546	1	1486	1486	NUM
inlawrev-4132	546	2	indiana	indiana	PROPN
inlawrev-4132	546	3	law	law	PROPN
inlawrev-4132	546	4	review	review	NOUN
inlawrev-4132	546	5	[	[	X
inlawrev-4132	546	6	vol	vol	NOUN
inlawrev-4132	546	7	.	.	PUNCT
inlawrev-4132	546	8	44	44	NUM
inlawrev-4132	546	9	:	:	SYM
inlawrev-4132	546	10	1467	1467	NUM
inlawrev-4132	546	11	case	case	NOUN
inlawrev-4132	546	12	,	,	PUNCT
inlawrev-4132	546	13	the	the	DET
inlawrev-4132	546	14	court	court	NOUN
inlawrev-4132	546	15	reviewed	review	VERB
inlawrev-4132	546	16	the	the	DET
inlawrev-4132	546	17	written	write	VERB
inlawrev-4132	546	18	evidence	evidence	NOUN
inlawrev-4132	546	19	and	and	CCONJ
inlawrev-4132	546	20	found	find	VERB
inlawrev-4132	546	21	that	that	SCONJ
inlawrev-4132	546	22	the	the	DET
inlawrev-4132	546	23	ibtr	ibtr	NOUN
inlawrev-4132	546	24	did	do	AUX
inlawrev-4132	546	25	not	not	PART
inlawrev-4132	546	26	err	err	VERB
inlawrev-4132	546	27	in	in	ADP
inlawrev-4132	546	28	rejecting	reject	VERB
inlawrev-4132	546	29	the	the	DET
inlawrev-4132	546	30	capitalization	capitalization	NOUN
inlawrev-4132	546	31	rate	rate	NOUN
inlawrev-4132	546	32	utilized	utilize	VERB
inlawrev-4132	546	33	in	in	ADP
inlawrev-4132	546	34	the	the	DET
inlawrev-4132	546	35	first	first	ADJ
inlawrev-4132	546	36	appraisal	appraisal	NOUN
inlawrev-4132	546	37	,	,	PUNCT
inlawrev-4132	546	38	as	as	SCONJ
inlawrev-4132	546	39	it	it	PRON
inlawrev-4132	546	40	was	be	AUX
inlawrev-4132	546	41	consistent	consistent	ADJ
inlawrev-4132	546	42	with	with	ADP
inlawrev-4132	546	43	its	its	PRON
inlawrev-4132	546	44	findings	finding	NOUN
inlawrev-4132	546	45	.	.	PUNCT
inlawrev-4132	547	1	'	'	PUNCT
inlawrev-4132	547	2	^^	^^	PUNCT
inlawrev-4132	547	3	country	country	NOUN
inlawrev-4132	547	4	acres	acre	NOUN
inlawrev-4132	547	5	prevailed	prevail	VERB
inlawrev-4132	547	6	on	on	ADP
inlawrev-4132	547	7	one	one	NUM
inlawrev-4132	547	8	issue	issue	NOUN
inlawrev-4132	547	9	.	.	PUNCT
inlawrev-4132	548	1	country	country	NOUN
inlawrev-4132	548	2	acres	acre	NOUN
inlawrev-4132	548	3	argued	argue	VERB
inlawrev-4132	548	4	that	that	SCONJ
inlawrev-4132	548	5	the	the	DET
inlawrev-4132	548	6	ibtr	ibtr	NOUN
inlawrev-4132	548	7	had	have	AUX
inlawrev-4132	548	8	erroneously	erroneously	ADV
inlawrev-4132	548	9	reduced	reduce	VERB
inlawrev-4132	548	10	the	the	DET
inlawrev-4132	548	11	assessment	assessment	NOUN
inlawrev-4132	548	12	on	on	ADP
inlawrev-4132	548	13	its	its	PRON
inlawrev-4132	548	14	property	property	NOUN
inlawrev-4132	548	15	to	to	ADP
inlawrev-4132	548	16	$	$	SYM
inlawrev-4132	548	17	2,135,900	2,135,900	NUM
inlawrev-4132	548	18	because	because	SCONJ
inlawrev-4132	548	19	the	the	DET
inlawrev-4132	548	20	ibtr	ibtr	NOUN
inlawrev-4132	548	21	had	have	AUX
inlawrev-4132	548	22	miscalculated	miscalculate	VERB
inlawrev-4132	548	23	the	the	DET
inlawrev-4132	548	24	application	application	NOUN
inlawrev-4132	548	25	of	of	ADP
inlawrev-4132	548	26	a	a	DET
inlawrev-4132	548	27	7	7	NUM
inlawrev-4132	548	28	%	%	NOUN
inlawrev-4132	548	29	trending	trending	NOUN
inlawrev-4132	548	30	factor	factor	NOUN
inlawrev-4132	548	31	to	to	ADP
inlawrev-4132	548	32	the	the	DET
inlawrev-4132	548	33	figure	figure	NOUN
inlawrev-4132	548	34	presented	present	VERB
inlawrev-4132	548	35	by	by	ADP
inlawrev-4132	548	36	the	the	DET
inlawrev-4132	548	37	second	second	ADJ
inlawrev-4132	548	38	appraisal	appraisal	NOUN
inlawrev-4132	548	39	.	.	PUNCT
inlawrev-4132	549	1	'	'	PUNCT
inlawrev-4132	549	2	^^	^^	PUNCT
inlawrev-4132	549	3	after	after	ADP
inlawrev-4132	549	4	reviewing	review	VERB
inlawrev-4132	549	5	the	the	DET
inlawrev-4132	549	6	math	math	NOUN
inlawrev-4132	549	7	,	,	PUNCT
inlawrev-4132	549	8	the	the	DET
inlawrev-4132	549	9	court	court	NOUN
inlawrev-4132	549	10	held	hold	VERB
inlawrev-4132	549	11	that	that	SCONJ
inlawrev-4132	549	12	only	only	ADV
inlawrev-4132	549	13	a	a	DET
inlawrev-4132	549	14	3	3	NUM
inlawrev-4132	549	15	%	%	NOUN
inlawrev-4132	549	16	trending	trending	NOUN
inlawrev-4132	549	17	factor	factor	NOUN
inlawrev-4132	549	18	was	be	AUX
inlawrev-4132	549	19	applied	apply	VERB
inlawrev-4132	549	20	,	,	PUNCT
inlawrev-4132	549	21	and	and	CCONJ
inlawrev-4132	549	22	when	when	SCONJ
inlawrev-4132	549	23	a	a	DET
inlawrev-4132	549	24	7	7	NUM
inlawrev-4132	549	25	%	%	NOUN
inlawrev-4132	549	26	trending	trending	NOUN
inlawrev-4132	549	27	factor	factor	NOUN
inlawrev-4132	549	28	was	be	AUX
inlawrev-4132	549	29	applied	apply	VERB
inlawrev-4132	549	30	,	,	PUNCT
inlawrev-4132	549	31	the	the	DET
inlawrev-4132	549	32	final	final	ADJ
inlawrev-4132	549	33	market	market	NOUN
inlawrev-4132	549	34	value	value	NOUN
inlawrev-4132	549	35	-	-	PUNCT
inlawrev-4132	549	36	in	in	ADP
inlawrev-4132	549	37	-	-	PUNCT
inlawrev-4132	549	38	use	use	NOUN
inlawrev-4132	549	39	would	would	AUX
inlawrev-4132	549	40	be	be	AUX
inlawrev-4132	549	41	$	$	SYM
inlawrev-4132	549	42	2,056,075	2,056,075	NUM
inlawrev-4132	549	43	.	.	PUNCT
inlawrev-4132	550	1	this	this	DET
inlawrev-4132	550	2	issue	issue	NOUN
inlawrev-4132	550	3	was	be	AUX
inlawrev-4132	550	4	remanded	remand	VERB
inlawrev-4132	550	5	to	to	ADP
inlawrev-4132	550	6	the	the	DET
inlawrev-4132	550	7	ibtr	ibtr	ADJ
inlawrev-4132	550	8	so	so	SCONJ
inlawrev-4132	550	9	that	that	SCONJ
inlawrev-4132	550	10	it	it	PRON
inlawrev-4132	550	11	could	could	AUX
inlawrev-4132	550	12	instruct	instruct	VERB
inlawrev-4132	550	13	the	the	DET
inlawrev-4132	550	14	appropriate	appropriate	ADJ
inlawrev-4132	550	15	assessing	assess	VERB
inlawrev-4132	550	16	officials	official	NOUN
inlawrev-4132	550	17	to	to	PART
inlawrev-4132	550	18	assess	assess	VERB
inlawrev-4132	550	19	the	the	DET
inlawrev-4132	550	20	subject	subject	ADJ
inlawrev-4132	550	21	property	property	NOUN
inlawrev-4132	550	22	consistent	consistent	ADJ
inlawrev-4132	550	23	with	with	ADP
inlawrev-4132	550	24	a	a	DET
inlawrev-4132	550	25	7	7	NUM
inlawrev-4132	550	26	%	%	NOUN
inlawrev-4132	550	27	trending	trending	NOUN
inlawrev-4132	550	28	factor	factor	NOUN
inlawrev-4132	550	29	.	.	PUNCT
inlawrev-4132	551	1	'	'	PUNCT
inlawrev-4132	551	2	^^	^^	SYM
inlawrev-4132	551	3	9	9	X
inlawrev-4132	551	4	.	.	X
inlawrev-4132	551	5	dekalb	dekalb	PROPN
inlawrev-4132	551	6	county	county	PROPN
inlawrev-4132	551	7	eastern	eastern	PROPN
inlawrev-4132	551	8	community	community	NOUN
inlawrev-4132	551	9	school	school	NOUN
inlawrev-4132	551	10	district	district	NOUN
inlawrev-4132	551	11	v.	v.	ADP
inlawrev-4132	551	12	dlgf	dlgf	NOUN
inlawrev-4132	551	13	.	.	PUNCT
inlawrev-4132	552	1	'^^—the	'^^—the	DET
inlawrev-4132	552	2	dekalb	dekalb	PROPN
inlawrev-4132	552	3	county	county	PROPN
inlawrev-4132	552	4	eastern	eastern	PROPN
inlawrev-4132	552	5	community	community	NOUN
inlawrev-4132	552	6	school	school	NOUN
inlawrev-4132	552	7	district	district	NOUN
inlawrev-4132	552	8	(	(	PUNCT
inlawrev-4132	552	9	the	the	DET
inlawrev-4132	552	10	"	"	PUNCT
inlawrev-4132	552	11	district	district	NOUN
inlawrev-4132	552	12	"	"	PUNCT
inlawrev-4132	552	13	)	)	PUNCT
inlawrev-4132	552	14	is	be	AUX
inlawrev-4132	552	15	a	a	DET
inlawrev-4132	552	16	public	public	ADJ
inlawrev-4132	552	17	school	school	NOUN
inlawrev-4132	552	18	corporation	corporation	NOUN
inlawrev-4132	552	19	located	locate	VERB
inlawrev-4132	552	20	in	in	ADP
inlawrev-4132	552	21	dekalb	dekalb	PROPN
inlawrev-4132	552	22	county	county	PROPN
inlawrev-4132	552	23	,	,	PUNCT
inlawrev-4132	552	24	indiana	indiana	PROPN
inlawrev-4132	552	25	.	.	PUNCT
inlawrev-4132	553	1	on	on	ADP
inlawrev-4132	553	2	august	august	PROPN
inlawrev-4132	553	3	18	18	NUM
inlawrev-4132	553	4	,	,	PUNCT
inlawrev-4132	553	5	2008	2008	NUM
inlawrev-4132	553	6	,	,	PUNCT
inlawrev-4132	553	7	the	the	DET
inlawrev-4132	553	8	district	district	NOUN
inlawrev-4132	553	9	adopted	adopt	VERB
inlawrev-4132	553	10	its	its	PRON
inlawrev-4132	553	11	proposed	propose	VERB
inlawrev-4132	553	12	budget	budget	NOUN
inlawrev-4132	553	13	for	for	ADP
inlawrev-4132	553	14	2009	2009	NUM
inlawrev-4132	553	15	,	,	PUNCT
inlawrev-4132	553	16	estimating	estimate	VERB
inlawrev-4132	553	17	the	the	DET
inlawrev-4132	553	18	tax	tax	NOUN
inlawrev-4132	553	19	rate	rate	NOUN
inlawrev-4132	553	20	needed	need	VERB
inlawrev-4132	553	21	to	to	PART
inlawrev-4132	553	22	finance	finance	VERB
inlawrev-4132	553	23	its	its	PRON
inlawrev-4132	553	24	capital	capital	NOUN
inlawrev-4132	553	25	projects	project	NOUN
inlawrev-4132	553	26	fund	fund	NOUN
inlawrev-4132	553	27	.	.	PUNCT
inlawrev-4132	554	1	'^^	'^^	PROPN
inlawrev-4132	554	2	the	the	DET
inlawrev-4132	554	3	district	district	NOUN
inlawrev-4132	554	4	asked	ask	VERB
inlawrev-4132	554	5	the	the	DET
inlawrev-4132	554	6	dlgf	dlgf	NOUN
inlawrev-4132	554	7	to	to	PART
inlawrev-4132	554	8	approve	approve	VERB
inlawrev-4132	554	9	its	its	PRON
inlawrev-4132	554	10	budget	budget	NOUN
inlawrev-4132	554	11	.	.	PUNCT
inlawrev-4132	555	1	the	the	DET
inlawrev-4132	555	2	dlgf	dlgf	NOUN
inlawrev-4132	555	3	reduced	reduce	VERB
inlawrev-4132	555	4	the	the	DET
inlawrev-4132	555	5	tax	tax	NOUN
inlawrev-4132	555	6	rate	rate	NOUN
inlawrev-4132	555	7	applicable	applicable	ADJ
inlawrev-4132	555	8	to	to	ADP
inlawrev-4132	555	9	the	the	DET
inlawrev-4132	555	10	district	district	NOUN
inlawrev-4132	555	11	's	's	PART
inlawrev-4132	555	12	capital	capital	NOUN
inlawrev-4132	555	13	projects	project	NOUN
inlawrev-4132	555	14	fund	fund	NOUN
inlawrev-4132	555	15	levy	levy	NOUN
inlawrev-4132	555	16	according	accord	VERB
inlawrev-4132	555	17	to	to	ADP
inlawrev-4132	555	18	indiana	indiana	PROPN
inlawrev-4132	555	19	code	code	PROPN
inlawrev-4132	555	20	section	section	NOUN
inlawrev-4132	555	21	6	6	NUM
inlawrev-4132	555	22	-	-	SYM
inlawrev-4132	555	23	1.1	1.1	NUM
inlawrev-4132	555	24	-	-	PUNCT
inlawrev-4132	555	25	18	18	NUM
inlawrev-4132	555	26	-	-	SYM
inlawrev-4132	555	27	12	12	NUM
inlawrev-4132	555	28	.	.	PUNCT
inlawrev-4132	556	1	the	the	DET
inlawrev-4132	556	2	district	district	NOUN
inlawrev-4132	556	3	timely	timely	ADV
inlawrev-4132	556	4	protested	protest	VERB
inlawrev-4132	556	5	reduction	reduction	NOUN
inlawrev-4132	556	6	.	.	PUNCT
inlawrev-4132	557	1	the	the	DET
inlawrev-4132	557	2	dlgf	dlgf	NOUN
inlawrev-4132	557	3	denied	deny	VERB
inlawrev-4132	557	4	the	the	DET
inlawrev-4132	557	5	protest	protest	NOUN
inlawrev-4132	557	6	,	,	PUNCT
inlawrev-4132	557	7	and	and	CCONJ
inlawrev-4132	557	8	the	the	DET
inlawrev-4132	557	9	district	district	NOUN
inlawrev-4132	557	10	timely	timely	ADV
inlawrev-4132	557	11	filed	file	VERB
inlawrev-4132	557	12	an	an	DET
inlawrev-4132	557	13	original	original	ADJ
inlawrev-4132	557	14	tax	tax	NOUN
inlawrev-4132	557	15	appeal	appeal	NOUN
inlawrev-4132	557	16	.	.	PUNCT
inlawrev-4132	558	1	'	'	PUNCT
inlawrev-4132	558	2	^"^	^"^	NOUN
inlawrev-4132	558	3	pursuant	pursuant	ADJ
inlawrev-4132	558	4	to	to	ADP
inlawrev-4132	558	5	indiana	indiana	PROPN
inlawrev-4132	558	6	code	code	PROPN
inlawrev-4132	558	7	section	section	NOUN
inlawrev-4132	558	8	20	20	NUM
inlawrev-4132	558	9	-	-	SYM
inlawrev-4132	558	10	46	46	NUM
inlawrev-4132	558	11	-	-	PUNCT
inlawrev-4132	558	12	6	6	NUM
inlawrev-4132	558	13	-	-	SYM
inlawrev-4132	558	14	5	5	NUM
inlawrev-4132	558	15	,	,	PUNCT
inlawrev-4132	558	16	the	the	DET
inlawrev-4132	558	17	tax	tax	NOUN
inlawrev-4132	558	18	rate	rate	NOUN
inlawrev-4132	558	19	applicable	applicable	ADJ
inlawrev-4132	558	20	to	to	ADP
inlawrev-4132	558	21	any	any	DET
inlawrev-4132	558	22	school	school	NOUN
inlawrev-4132	558	23	corporation	corporation	NOUN
inlawrev-4132	558	24	's	's	PART
inlawrev-4132	558	25	capital	capital	NOUN
inlawrev-4132	558	26	projects	project	NOUN
inlawrev-4132	558	27	fund	fund	NOUN
inlawrev-4132	558	28	levy	levy	NOUN
inlawrev-4132	558	29	"	"	PUNCT
inlawrev-4132	558	30	is	be	AUX
inlawrev-4132	558	31	capped	cap	VERB
inlawrev-4132	558	32	at	at	ADP
inlawrev-4132	558	33	a	a	DET
inlawrev-4132	558	34	maximum	maximum	ADJ
inlawrev-4132	558	35	rate	rate	NOUN
inlawrev-4132	558	36	of	of	ADP
inlawrev-4132	558	37	$	$	SYM
inlawrev-4132	558	38	0.4167	0.4167	NUM
inlawrev-4132	558	39	per	per	ADP
inlawrev-4132	558	40	each	each	DET
inlawrev-4132	558	41	$	$	SYM
inlawrev-4132	558	42	100	100	NUM
inlawrev-4132	558	43	of	of	ADP
inlawrev-4132	558	44	assessed	assessed	ADJ
inlawrev-4132	558	45	valuation	valuation	NOUN
inlawrev-4132	558	46	within	within	ADP
inlawrev-4132	558	47	the	the	DET
inlawrev-4132	558	48	taxing	tax	VERB
inlawrev-4132	558	49	district	district	NOUN
inlawrev-4132	558	50	.	.	PUNCT
inlawrev-4132	559	1	"^^^	"^^^	PUNCT
inlawrev-4132	560	1	the	the	DET
inlawrev-4132	560	2	maximum	maximum	ADJ
inlawrev-4132	560	3	rate	rate	NOUN
inlawrev-4132	560	4	is	be	AUX
inlawrev-4132	560	5	subject	subject	ADJ
inlawrev-4132	560	6	to	to	ADP
inlawrev-4132	560	7	adjustment	adjustment	NOUN
inlawrev-4132	560	8	each	each	DET
inlawrev-4132	560	9	year	year	NOUN
inlawrev-4132	560	10	based	base	VERB
inlawrev-4132	560	11	on	on	ADP
inlawrev-4132	560	12	a	a	DET
inlawrev-4132	560	13	statutory	statutory	ADJ
inlawrev-4132	560	14	formula	formula	NOUN
inlawrev-4132	560	15	provided	provide	VERB
inlawrev-4132	560	16	in	in	ADP
inlawrev-4132	560	17	indiana	indiana	PROPN
inlawrev-4132	560	18	code	code	PROPN
inlawrev-4132	560	19	section	section	NOUN
inlawrev-4132	560	20	6	6	NUM
inlawrev-4132	560	21	-	-	SYM
inlawrev-4132	560	22	1.1	1.1	NUM
inlawrev-4132	560	23	-	-	PUNCT
inlawrev-4132	560	24	18	18	NUM
inlawrev-4132	560	25	-	-	SYM
inlawrev-4132	560	26	12	12	NUM
inlawrev-4132	560	27	.	.	PUNCT
inlawrev-4132	561	1	the	the	DET
inlawrev-4132	561	2	district	district	NOUN
inlawrev-4132	561	3	challenged	challenge	VERB
inlawrev-4132	561	4	how	how	SCONJ
inlawrev-4132	561	5	this	this	DET
inlawrev-4132	561	6	formula	formula	NOUN
inlawrev-4132	561	7	is	be	AUX
inlawrev-4132	561	8	to	to	PART
inlawrev-4132	561	9	be	be	AUX
inlawrev-4132	561	10	applied	apply	VERB
inlawrev-4132	561	11	.	.	PUNCT
inlawrev-4132	562	1	specifically	specifically	ADV
inlawrev-4132	562	2	,	,	PUNCT
inlawrev-4132	562	3	the	the	DET
inlawrev-4132	562	4	district	district	NOUN
inlawrev-4132	562	5	questioned	question	VERB
inlawrev-4132	562	6	the	the	DET
inlawrev-4132	562	7	meaning	meaning	NOUN
inlawrev-4132	562	8	of	of	ADP
inlawrev-4132	562	9	the	the	DET
inlawrev-4132	562	10	term	term	NOUN
inlawrev-4132	562	11	"	"	PUNCT
inlawrev-4132	562	12	actual	actual	ADJ
inlawrev-4132	562	13	percentage	percentage	NOUN
inlawrev-4132	562	14	increase	increase	NOUN
inlawrev-4132	562	15	"	"	PUNCT
inlawrev-4132	562	16	as	as	SCONJ
inlawrev-4132	562	17	used	use	VERB
inlawrev-4132	562	18	in	in	ADP
inlawrev-4132	562	19	the	the	DET
inlawrev-4132	562	20	statute	statute	NOUN
inlawrev-4132	562	21	.	.	PUNCT
inlawrev-4132	562	22	'	'	PUNCT
inlawrev-4132	562	23	^^	^^	PUNCT
inlawrev-4132	562	24	the	the	DET
inlawrev-4132	562	25	district	district	NOUN
inlawrev-4132	562	26	argued	argue	VERB
inlawrev-4132	562	27	that	that	SCONJ
inlawrev-4132	562	28	the	the	DET
inlawrev-4132	562	29	phrase	phrase	NOUN
inlawrev-4132	562	30	should	should	AUX
inlawrev-4132	562	31	be	be	AUX
inlawrev-4132	562	32	interpreted	interpret	VERB
inlawrev-4132	562	33	to	to	PART
inlawrev-4132	562	34	mean	mean	VERB
inlawrev-4132	562	35	actual	actual	ADJ
inlawrev-4132	562	36	increases	increase	NOUN
inlawrev-4132	562	37	only	only	ADV
inlawrev-4132	562	38	,	,	PUNCT
inlawrev-4132	562	39	and	and	CCONJ
inlawrev-4132	562	40	if	if	SCONJ
inlawrev-4132	562	41	there	there	PRON
inlawrev-4132	562	42	is	be	VERB
inlawrev-4132	562	43	no	no	DET
inlawrev-4132	562	44	increase	increase	NOUN
inlawrev-4132	562	45	in	in	ADP
inlawrev-4132	562	46	a	a	DET
inlawrev-4132	562	47	district	district	NOUN
inlawrev-4132	562	48	's	's	PART
inlawrev-4132	562	49	assessed	assess	VERB
inlawrev-4132	562	50	value	value	NOUN
inlawrev-4132	562	51	from	from	ADP
inlawrev-4132	562	52	year	year	NOUN
inlawrev-4132	562	53	to	to	ADP
inlawrev-4132	562	54	year	year	NOUN
inlawrev-4132	562	55	,	,	PUNCT
inlawrev-4132	562	56	a	a	DET
inlawrev-4132	562	57	zero	zero	NUM
inlawrev-4132	562	58	value	value	NOUN
inlawrev-4132	562	59	should	should	AUX
inlawrev-4132	562	60	be	be	AUX
inlawrev-4132	562	61	used	use	VERB
inlawrev-4132	562	62	in	in	ADP
inlawrev-4132	562	63	the	the	DET
inlawrev-4132	562	64	formula	formula	NOUN
inlawrev-4132	562	65	.	.	PUNCT
inlawrev-4132	563	1	conversely	conversely	ADV
inlawrev-4132	563	2	,	,	PUNCT
inlawrev-4132	563	3	the	the	DET
inlawrev-4132	563	4	dlgf	dlgf	NOUN
inlawrev-4132	563	5	asserted	assert	VERB
inlawrev-4132	563	6	that	that	SCONJ
inlawrev-4132	563	7	the	the	DET
inlawrev-4132	563	8	use	use	NOUN
inlawrev-4132	563	9	of	of	ADP
inlawrev-4132	563	10	a	a	DET
inlawrev-4132	563	11	zero	zero	NUM
inlawrev-4132	563	12	value	value	NOUN
inlawrev-4132	563	13	in	in	ADP
inlawrev-4132	563	14	the	the	DET
inlawrev-4132	563	15	formula	formula	NOUN
inlawrev-4132	563	16	ignored	ignore	VERB
inlawrev-4132	563	17	the	the	DET
inlawrev-4132	563	18	fact	fact	NOUN
inlawrev-4132	563	19	that	that	SCONJ
inlawrev-4132	563	20	when	when	SCONJ
inlawrev-4132	563	21	the	the	DET
inlawrev-4132	563	22	maximum	maximum	ADJ
inlawrev-4132	563	23	capital	capital	NOUN
inlawrev-4132	563	24	projects	project	NOUN
inlawrev-4132	563	25	fund	fund	NOUN
inlawrev-4132	563	26	rate	rate	NOUN
inlawrev-4132	563	27	was	be	AUX
inlawrev-4132	563	28	calculated	calculate	VERB
inlawrev-4132	563	29	for	for	ADP
inlawrev-4132	563	30	2009	2009	NUM
inlawrev-4132	563	31	,	,	PUNCT
inlawrev-4132	563	32	there	there	PRON
inlawrev-4132	563	33	were	be	VERB
inlawrev-4132	563	34	two	two	NUM
inlawrev-4132	563	35	years	year	NOUN
inlawrev-4132	563	36	accounted	account	VERB
inlawrev-4132	563	37	for	for	ADP
inlawrev-4132	563	38	in	in	ADP
inlawrev-4132	563	39	the	the	DET
inlawrev-4132	563	40	formula	formula	NOUN
inlawrev-4132	563	41	in	in	ADP
inlawrev-4132	563	42	which	which	PRON
inlawrev-4132	563	43	the	the	DET
inlawrev-4132	563	44	assessed	assessed	ADJ
inlawrev-4132	563	45	value	value	NOUN
inlawrev-4132	563	46	of	of	ADP
inlawrev-4132	563	47	property	property	NOUN
inlawrev-4132	563	48	actually	actually	ADV
inlawrev-4132	563	49	decreased	decrease	VERB
inlawrev-4132	563	50	,	,	PUNCT
inlawrev-4132	563	51	and	and	CCONJ
inlawrev-4132	563	52	the	the	DET
inlawrev-4132	563	53	use	use	NOUN
inlawrev-4132	563	54	of	of	ADP
inlawrev-4132	563	55	a	a	DET
inlawrev-4132	563	56	zero	zero	NUM
inlawrev-4132	563	57	value	value	NOUN
inlawrev-4132	563	58	was	be	AUX
inlawrev-4132	563	59	an	an	DET
inlawrev-4132	563	60	inaccurate	inaccurate	ADJ
inlawrev-4132	563	61	reflection	reflection	NOUN
inlawrev-4132	563	62	of	of	ADP
inlawrev-4132	563	63	the	the	DET
inlawrev-4132	563	64	actual	actual	ADJ
inlawrev-4132	563	65	change	change	NOUN
inlawrev-4132	563	66	in	in	ADP
inlawrev-4132	563	67	the	the	DET
inlawrev-4132	563	68	district	district	NOUN
inlawrev-4132	563	69	's	's	PART
inlawrev-4132	563	70	assessed	assess	VERB
inlawrev-4132	563	71	value	value	NOUN
inlawrev-4132	563	72	.	.	PUNCT
inlawrev-4132	564	1	'	'	PUNCT
inlawrev-4132	564	2	^^	^^	PUNCT
inlawrev-4132	564	3	the	the	DET
inlawrev-4132	564	4	court	court	NOUN
inlawrev-4132	564	5	held	hold	VERB
inlawrev-4132	564	6	that	that	SCONJ
inlawrev-4132	564	7	the	the	DET
inlawrev-4132	564	8	dlgf	dlgf	NOUN
inlawrev-4132	564	9	's	's	PART
inlawrev-4132	564	10	position	position	NOUN
inlawrev-4132	564	11	was	be	AUX
inlawrev-4132	564	12	contrary	contrary	ADJ
inlawrev-4132	564	13	to	to	ADP
inlawrev-4132	564	14	the	the	DET
inlawrev-4132	564	15	rules	rule	NOUN
inlawrev-4132	564	16	of	of	ADP
inlawrev-4132	564	17	statutory	statutory	ADJ
inlawrev-4132	564	18	construction	construction	NOUN
inlawrev-4132	564	19	generally	generally	ADV
inlawrev-4132	564	20	applied	apply	VERB
inlawrev-4132	564	21	by	by	ADP
inlawrev-4132	564	22	the	the	DET
inlawrev-4132	564	23	court	court	NOUN
inlawrev-4132	564	24	when	when	SCONJ
inlawrev-4132	564	25	faced	face	VERB
inlawrev-4132	564	26	with	with	ADP
inlawrev-4132	564	27	179	179	NUM
inlawrev-4132	564	28	.	.	PUNCT
inlawrev-4132	565	1	i	i	PRON
inlawrev-4132	565	2	d.	d.	PROPN
inlawrev-4132	565	3	180	180	NUM
inlawrev-4132	565	4	.	.	PUNCT
inlawrev-4132	566	1	mat*15	mat*15	PROPN
inlawrev-4132	566	2	.	.	PUNCT
inlawrev-4132	567	1	181	181	NUM
inlawrev-4132	567	2	.	.	PUNCT
inlawrev-4132	568	1	i	i	PRON
inlawrev-4132	568	2	d.	d.	PROPN
inlawrev-4132	568	3	182	182	NUM
inlawrev-4132	568	4	.	.	PUNCT
inlawrev-4132	569	1	930	930	NUM
inlawrev-4132	569	2	n.e.2d	n.e.2d	NOUN
inlawrev-4132	569	3	1257	1257	NUM
inlawrev-4132	569	4	(	(	PUNCT
inlawrev-4132	569	5	ind	ind	NOUN
inlawrev-4132	569	6	.	.	PUNCT
inlawrev-4132	570	1	t.c	t.c	PROPN
inlawrev-4132	570	2	.	.	PROPN
inlawrev-4132	570	3	2010	2010	NUM
inlawrev-4132	570	4	)	)	PUNCT
inlawrev-4132	570	5	.	.	PUNCT
inlawrev-4132	571	1	183	183	NUM
inlawrev-4132	571	2	.	.	PUNCT
inlawrev-4132	571	3	mat	mat	PROPN
inlawrev-4132	571	4	1258	1258	NUM
inlawrev-4132	571	5	.	.	PUNCT
inlawrev-4132	572	1	184	184	NUM
inlawrev-4132	572	2	.	.	PUNCT
inlawrev-4132	573	1	i	i	PRON
inlawrev-4132	573	2	d	d	PROPN
inlawrev-4132	573	3	at	at	ADP
inlawrev-4132	573	4	1258	1258	NUM
inlawrev-4132	573	5	-	-	SYM
inlawrev-4132	573	6	59	59	NUM
inlawrev-4132	573	7	.	.	NOUN
inlawrev-4132	573	8	185	185	NUM
inlawrev-4132	573	9	.	.	PUNCT
inlawrev-4132	574	1	i	i	PRON
inlawrev-4132	574	2	d	d	PROPN
inlawrev-4132	574	3	at	at	ADP
inlawrev-4132	574	4	1259	1259	NUM
inlawrev-4132	574	5	(	(	PUNCT
inlawrev-4132	574	6	citing	cite	VERB
inlawrev-4132	574	7	ind	ind	NOUN
inlawrev-4132	574	8	.	.	PUNCT
inlawrev-4132	575	1	code	code	PROPN
inlawrev-4132	575	2	§	§	PROPN
inlawrev-4132	575	3	20	20	NUM
inlawrev-4132	575	4	-	-	SYM
inlawrev-4132	575	5	46	46	NUM
inlawrev-4132	575	6	-	-	PUNCT
inlawrev-4132	575	7	6	6	NUM
inlawrev-4132	575	8	-	-	SYM
inlawrev-4132	575	9	5	5	NUM
inlawrev-4132	575	10	(	(	PUNCT
inlawrev-4132	575	11	201	201	NUM
inlawrev-4132	575	12	1	1	NUM
inlawrev-4132	575	13	)	)	PUNCT
inlawrev-4132	575	14	)	)	PUNCT
inlawrev-4132	575	15	.	.	PUNCT
inlawrev-4132	576	1	186	186	NUM
inlawrev-4132	576	2	.	.	PUNCT
inlawrev-4132	577	1	i	i	PRON
inlawrev-4132	577	2	d	d	PROPN
inlawrev-4132	577	3	at	at	ADP
inlawrev-4132	577	4	1260	1260	NUM
inlawrev-4132	577	5	.	.	PUNCT
inlawrev-4132	578	1	187	187	NUM
inlawrev-4132	578	2	.	.	PUNCT
inlawrev-4132	579	1	i	i	PRON
inlawrev-4132	579	2	d	d	PROPN
inlawrev-4132	579	3	2011	2011	NUM
inlawrev-4132	579	4	]	]	PUNCT
inlawrev-4132	579	5	taxation	taxation	NOUN
inlawrev-4132	579	6	1487	1487	NUM
inlawrev-4132	579	7	such	such	DET
inlawrev-4132	579	8	a	a	DET
inlawrev-4132	579	9	question	question	NOUN
inlawrev-4132	579	10	.	.	PUNCT
inlawrev-4132	580	1	'	'	PUNCT
inlawrev-4132	580	2	^^	^^	PUNCT
inlawrev-4132	580	3	the	the	DET
inlawrev-4132	580	4	court	court	NOUN
inlawrev-4132	580	5	further	far	ADV
inlawrev-4132	580	6	explained	explain	VERB
inlawrev-4132	580	7	that	that	SCONJ
inlawrev-4132	580	8	when	when	SCONJ
inlawrev-4132	580	9	faced	face	VERB
inlawrev-4132	580	10	with	with	ADP
inlawrev-4132	580	11	a	a	DET
inlawrev-4132	580	12	question	question	NOUN
inlawrev-4132	580	13	of	of	ADP
inlawrev-4132	580	14	statutory	statutory	ADJ
inlawrev-4132	580	15	construction	construction	NOUN
inlawrev-4132	580	16	,	,	PUNCT
inlawrev-4132	580	17	its	its	PRON
inlawrev-4132	580	18	function	function	NOUN
inlawrev-4132	580	19	is	be	AUX
inlawrev-4132	580	20	to	to	PART
inlawrev-4132	580	21	determine	determine	VERB
inlawrev-4132	580	22	and	and	CCONJ
inlawrev-4132	580	23	implement	implement	VERB
inlawrev-4132	580	24	the	the	DET
inlawrev-4132	580	25	intent	intent	NOUN
inlawrev-4132	580	26	of	of	ADP
inlawrev-4132	580	27	the	the	DET
inlawrev-4132	580	28	legislature	legislature	NOUN
inlawrev-4132	580	29	in	in	ADP
inlawrev-4132	580	30	enacting	enact	VERB
inlawrev-4132	580	31	that	that	DET
inlawrev-4132	580	32	statutory	statutory	ADJ
inlawrev-4132	580	33	provision	provision	NOUN
inlawrev-4132	580	34	,	,	PUNCT
inlawrev-4132	580	35	and	and	CCONJ
inlawrev-4132	580	36	in	in	ADP
inlawrev-4132	580	37	doing	do	VERB
inlawrev-4132	580	38	so	so	ADV
inlawrev-4132	580	39	,	,	PUNCT
inlawrev-4132	580	40	it	it	PRON
inlawrev-4132	580	41	will	will	AUX
inlawrev-4132	580	42	normally	normally	ADV
inlawrev-4132	580	43	rely	rely	VERB
inlawrev-4132	580	44	on	on	ADP
inlawrev-4132	580	45	the	the	DET
inlawrev-4132	580	46	plain	plain	ADJ
inlawrev-4132	580	47	language	language	NOUN
inlawrev-4132	580	48	ofthe	ofthe	NOUN
inlawrev-4132	580	49	statute	statute	NOUN
inlawrev-4132	580	50	.	.	PUNCT
inlawrev-4132	581	1	therefore	therefore	ADV
inlawrev-4132	581	2	,	,	PUNCT
inlawrev-4132	581	3	the	the	DET
inlawrev-4132	581	4	court	court	NOUN
inlawrev-4132	581	5	gave	give	VERB
inlawrev-4132	581	6	great	great	ADJ
inlawrev-4132	581	7	weight	weight	NOUN
inlawrev-4132	581	8	to	to	ADP
inlawrev-4132	581	9	the	the	DET
inlawrev-4132	581	10	legislature	legislature	NOUN
inlawrev-4132	581	11	's	's	PART
inlawrev-4132	581	12	intentional	intentional	ADJ
inlawrev-4132	581	13	use	use	NOUN
inlawrev-4132	581	14	of	of	ADP
inlawrev-4132	581	15	the	the	DET
inlawrev-4132	581	16	phrase	phrase	NOUN
inlawrev-4132	581	17	"	"	PUNCT
inlawrev-4132	581	18	actual	actual	ADJ
inlawrev-4132	581	19	percentage	percentage	NOUN
inlawrev-4132	581	20	increase	increase	NOUN
inlawrev-4132	581	21	"	"	PUNCT
inlawrev-4132	581	22	in	in	ADP
inlawrev-4132	581	23	the	the	DET
inlawrev-4132	581	24	statutory	statutory	ADJ
inlawrev-4132	581	25	formula	formula	NOUN
inlawrev-4132	581	26	.	.	PUNCT
inlawrev-4132	582	1	^^^	^^^	PUNCT
inlawrev-4132	582	2	given	give	VERB
inlawrev-4132	582	3	the	the	DET
inlawrev-4132	582	4	actual	actual	ADJ
inlawrev-4132	582	5	language	language	NOUN
inlawrev-4132	582	6	used	use	VERB
inlawrev-4132	582	7	in	in	ADP
inlawrev-4132	582	8	indiana	indiana	PROPN
inlawrev-4132	582	9	code	code	PROPN
inlawrev-4132	582	10	section	section	NOUN
inlawrev-4132	582	11	6	6	NUM
inlawrev-4132	582	12	-	-	SYM
inlawrev-4132	582	13	1.1	1.1	NUM
inlawrev-4132	582	14	-	-	PUNCT
inlawrev-4132	582	15	18	18	NUM
inlawrev-4132	582	16	-	-	SYM
inlawrev-4132	582	17	12	12	NUM
inlawrev-4132	582	18	,	,	PUNCT
inlawrev-4132	582	19	the	the	DET
inlawrev-4132	582	20	court	court	NOUN
inlawrev-4132	582	21	held	hold	VERB
inlawrev-4132	582	22	that	that	SCONJ
inlawrev-4132	582	23	the	the	DET
inlawrev-4132	582	24	phrase	phrase	NOUN
inlawrev-4132	582	25	''	''	PUNCT
inlawrev-4132	582	26	actual	actual	ADJ
inlawrev-4132	582	27	percentage	percentage	NOUN
inlawrev-4132	582	28	increase	increase	NOUN
inlawrev-4132	582	29	"	"	PUNCT
inlawrev-4132	582	30	means	mean	VERB
inlawrev-4132	582	31	increase	increase	NOUN
inlawrev-4132	582	32	only	only	ADV
inlawrev-4132	582	33	,	,	PUNCT
inlawrev-4132	582	34	and	and	CCONJ
inlawrev-4132	582	35	if	if	SCONJ
inlawrev-4132	582	36	there	there	PRON
inlawrev-4132	582	37	is	be	VERB
inlawrev-4132	582	38	no	no	DET
inlawrev-4132	582	39	increase	increase	NOUN
inlawrev-4132	582	40	,	,	PUNCT
inlawrev-4132	582	41	a	a	DET
inlawrev-4132	582	42	zero	zero	NUM
inlawrev-4132	582	43	value	value	NOUN
inlawrev-4132	582	44	should	should	AUX
inlawrev-4132	582	45	be	be	AUX
inlawrev-4132	582	46	used	use	VERB
inlawrev-4132	582	47	.	.	PUNCT
inlawrev-4132	583	1	'^^	'^^	NUM
inlawrev-4132	583	2	10	10	NUM
inlawrev-4132	583	3	.	.	PUNCT
inlawrev-4132	583	4	brown	brown	PROPN
inlawrev-4132	583	5	v.	v.	ADP
inlawrev-4132	583	6	dlgf	dlgf	NOUN
inlawrev-4132	583	7	.	.	PUNCT
inlawrev-4132	584	1	'^'—on	'^'—on	NOUN
inlawrev-4132	584	2	january	january	PROPN
inlawrev-4132	584	3	20	20	NUM
inlawrev-4132	584	4	,	,	PUNCT
inlawrev-4132	584	5	2009	2009	NUM
inlawrev-4132	584	6	,	,	PUNCT
inlawrev-4132	584	7	gregg	gregg	PROPN
inlawrev-4132	584	8	township	township	PROPN
inlawrev-4132	584	9	(	(	PUNCT
inlawrev-4132	584	10	the	the	DET
inlawrev-4132	584	11	"	"	PUNCT
inlawrev-4132	584	12	township	township	NOUN
inlawrev-4132	584	13	"	"	PUNCT
inlawrev-4132	584	14	)	)	PUNCT
inlawrev-4132	584	15	,	,	PUNCT
inlawrev-4132	584	16	in	in	ADP
inlawrev-4132	584	17	northwest	northwest	PROPN
inlawrev-4132	584	18	morgan	morgan	PROPN
inlawrev-4132	584	19	county	county	PROPN
inlawrev-4132	584	20	,	,	PUNCT
inlawrev-4132	584	21	indiana	indiana	PROPN
inlawrev-4132	584	22	,	,	PUNCT
inlawrev-4132	584	23	issued	issue	VERB
inlawrev-4132	584	24	a	a	DET
inlawrev-4132	584	25	resolution	resolution	NOUN
inlawrev-4132	584	26	authorizing	authorize	VERB
inlawrev-4132	584	27	the	the	DET
inlawrev-4132	584	28	township	township	NOUN
inlawrev-4132	584	29	to	to	PART
inlawrev-4132	584	30	enter	enter	VERB
inlawrev-4132	584	31	into	into	ADP
inlawrev-4132	584	32	a	a	DET
inlawrev-4132	584	33	loan	loan	NOUN
inlawrev-4132	584	34	for	for	ADP
inlawrev-4132	584	35	up	up	ADP
inlawrev-4132	584	36	to	to	PART
inlawrev-4132	584	37	$	$	SYM
inlawrev-4132	584	38	250,000	250,000	NUM
inlawrev-4132	584	39	.	.	PUNCT
inlawrev-4132	585	1	the	the	DET
inlawrev-4132	585	2	funds	fund	NOUN
inlawrev-4132	585	3	would	would	AUX
inlawrev-4132	585	4	allow	allow	VERB
inlawrev-4132	585	5	the	the	DET
inlawrev-4132	585	6	fire	fire	NOUN
inlawrev-4132	585	7	department	department	NOUN
inlawrev-4132	585	8	to	to	PART
inlawrev-4132	585	9	reinstate	reinstate	VERB
inlawrev-4132	585	10	ems	ems	PROPN
inlawrev-4132	585	11	personnel	personnel	NOUN
inlawrev-4132	585	12	,	,	PUNCT
inlawrev-4132	585	13	restoring	restore	VERB
inlawrev-4132	585	14	the	the	DET
inlawrev-4132	585	15	ambulance	ambulance	NOUN
inlawrev-4132	585	16	service	service	NOUN
inlawrev-4132	585	17	that	that	PRON
inlawrev-4132	585	18	was	be	AUX
inlawrev-4132	585	19	eliminated	eliminate	VERB
inlawrev-4132	585	20	in	in	ADP
inlawrev-4132	585	21	2007	2007	NUM
inlawrev-4132	585	22	.	.	PUNCT
inlawrev-4132	585	23	''	''	PUNCT
inlawrev-4132	586	1	^^	^^	CCONJ
inlawrev-4132	586	2	dora	dora	PROPN
inlawrev-4132	586	3	brown	brown	PROPN
inlawrev-4132	586	4	,	,	PUNCT
inlawrev-4132	586	5	ben	ben	PROPN
inlawrev-4132	586	6	kindle	kindle	PROPN
inlawrev-4132	586	7	,	,	PUNCT
inlawrev-4132	586	8	and	and	CCONJ
inlawrev-4132	586	9	sonjia	sonjia	PROPN
inlawrev-4132	586	10	graf	graf	PROPN
inlawrev-4132	586	11	(	(	PUNCT
inlawrev-4132	586	12	the	the	DET
inlawrev-4132	586	13	"	"	PUNCT
inlawrev-4132	586	14	petitioners	petitioner	NOUN
inlawrev-4132	586	15	"	"	PUNCT
inlawrev-4132	586	16	)	)	PUNCT
inlawrev-4132	586	17	challenged	challenge	VERB
inlawrev-4132	586	18	the	the	DET
inlawrev-4132	586	19	need	need	NOUN
inlawrev-4132	586	20	for	for	ADP
inlawrev-4132	586	21	such	such	DET
inlawrev-4132	586	22	a	a	DET
inlawrev-4132	586	23	loan	loan	NOUN
inlawrev-4132	586	24	by	by	ADP
inlawrev-4132	586	25	filing	file	VERB
inlawrev-4132	586	26	objections	objection	NOUN
inlawrev-4132	586	27	to	to	ADP
inlawrev-4132	586	28	the	the	DET
inlawrev-4132	586	29	township	township	NOUN
inlawrev-4132	586	30	's	's	PART
inlawrev-4132	586	31	authorization	authorization	NOUN
inlawrev-4132	586	32	of	of	ADP
inlawrev-4132	586	33	loan	loan	NOUN
inlawrev-4132	586	34	with	with	ADP
inlawrev-4132	586	35	the	the	DET
inlawrev-4132	586	36	morgan	morgan	PROPN
inlawrev-4132	586	37	county	county	PROPN
inlawrev-4132	586	38	auditor	auditor	NOUN
inlawrev-4132	586	39	(	(	PUNCT
inlawrev-4132	586	40	the	the	DET
inlawrev-4132	586	41	"	"	PUNCT
inlawrev-4132	586	42	auditor	auditor	NOUN
inlawrev-4132	586	43	"	"	PUNCT
inlawrev-4132	586	44	)	)	PUNCT
inlawrev-4132	586	45	.	.	PUNCT
inlawrev-4132	587	1	the	the	DET
inlawrev-4132	587	2	matter	matter	NOUN
inlawrev-4132	587	3	was	be	AUX
inlawrev-4132	587	4	forwarded	forward	VERB
inlawrev-4132	587	5	to	to	ADP
inlawrev-4132	587	6	the	the	DET
inlawrev-4132	587	7	dlgf	dlgf	NOUN
inlawrev-4132	587	8	.	.	PUNCT
inlawrev-4132	588	1	the	the	DET
inlawrev-4132	588	2	dlgf	dlgf	NOUN
inlawrev-4132	588	3	conducted	conduct	VERB
inlawrev-4132	588	4	a	a	DET
inlawrev-4132	588	5	hearing	hearing	NOUN
inlawrev-4132	588	6	on	on	ADP
inlawrev-4132	588	7	the	the	DET
inlawrev-4132	588	8	matter	matter	NOUN
inlawrev-4132	588	9	and	and	CCONJ
inlawrev-4132	588	10	issued	issue	VERB
inlawrev-4132	588	11	a	a	DET
inlawrev-4132	588	12	final	final	ADJ
inlawrev-4132	588	13	determination	determination	NOUN
inlawrev-4132	588	14	approving	approve	VERB
inlawrev-4132	588	15	the	the	DET
inlawrev-4132	588	16	loan	loan	NOUN
inlawrev-4132	588	17	but	but	CCONJ
inlawrev-4132	588	18	reducing	reduce	VERB
inlawrev-4132	588	19	the	the	DET
inlawrev-4132	588	20	amount	amount	NOUN
inlawrev-4132	588	21	from	from	ADP
inlawrev-4132	588	22	$	$	SYM
inlawrev-4132	588	23	250,000	250,000	NUM
inlawrev-4132	588	24	to	to	PART
inlawrev-4132	588	25	$	$	SYM
inlawrev-4132	588	26	120,806.'^^	120,806.'^^	NUM
inlawrev-4132	588	27	the	the	DET
inlawrev-4132	588	28	petitioners	petitioner	NOUN
inlawrev-4132	588	29	timely	timely	ADV
inlawrev-4132	588	30	filed	file	VERB
inlawrev-4132	588	31	an	an	DET
inlawrev-4132	588	32	original	original	ADJ
inlawrev-4132	588	33	tax	tax	NOUN
inlawrev-4132	588	34	appeal	appeal	NOUN
inlawrev-4132	588	35	.	.	PUNCT
inlawrev-4132	589	1	on	on	ADP
inlawrev-4132	589	2	appeal	appeal	NOUN
inlawrev-4132	589	3	,	,	PUNCT
inlawrev-4132	589	4	the	the	DET
inlawrev-4132	589	5	petitioners	petitioner	NOUN
inlawrev-4132	589	6	presented	present	VERB
inlawrev-4132	589	7	four	four	NUM
inlawrev-4132	589	8	arguments	argument	NOUN
inlawrev-4132	589	9	in	in	ADP
inlawrev-4132	589	10	support	support	NOUN
inlawrev-4132	589	11	of	of	ADP
inlawrev-4132	589	12	their	their	PRON
inlawrev-4132	589	13	position	position	NOUN
inlawrev-4132	589	14	that	that	SCONJ
inlawrev-4132	589	15	the	the	DET
inlawrev-4132	589	16	township	township	NOUN
inlawrev-4132	589	17	's	's	PART
inlawrev-4132	589	18	loan	loan	NOUN
inlawrev-4132	589	19	resolution	resolution	NOUN
inlawrev-4132	589	20	must	must	AUX
inlawrev-4132	589	21	be	be	AUX
inlawrev-4132	589	22	reversed	reverse	VERB
inlawrev-4132	589	23	.	.	PUNCT
inlawrev-4132	590	1	first	first	ADV
inlawrev-4132	590	2	,	,	PUNCT
inlawrev-4132	590	3	they	they	PRON
inlawrev-4132	590	4	argued	argue	VERB
inlawrev-4132	590	5	that	that	SCONJ
inlawrev-4132	590	6	the	the	DET
inlawrev-4132	590	7	board	board	NOUN
inlawrev-4132	590	8	's	's	PART
inlawrev-4132	590	9	resolution	resolution	NOUN
inlawrev-4132	590	10	was	be	AUX
inlawrev-4132	590	11	void	void	ADJ
inlawrev-4132	590	12	ab	ab	PROPN
inlawrev-4132	590	13	initio	initio	NOUN
inlawrev-4132	590	14	because	because	SCONJ
inlawrev-4132	590	15	one	one	NUM
inlawrev-4132	590	16	member	member	NOUN
inlawrev-4132	590	17	who	who	PRON
inlawrev-4132	590	18	voted	vote	VERB
inlawrev-4132	590	19	to	to	PART
inlawrev-4132	590	20	approve	approve	VERB
inlawrev-4132	590	21	the	the	DET
inlawrev-4132	590	22	loan	loan	NOUN
inlawrev-4132	590	23	was	be	AUX
inlawrev-4132	590	24	not	not	PART
inlawrev-4132	590	25	a	a	DET
inlawrev-4132	590	26	resident	resident	NOUN
inlawrev-4132	590	27	of	of	ADP
inlawrev-4132	590	28	the	the	DET
inlawrev-4132	590	29	township	township	NOUN
inlawrev-4132	590	30	.	.	PUNCT
inlawrev-4132	591	1	second	second	ADV
inlawrev-4132	591	2	,	,	PUNCT
inlawrev-4132	591	3	the	the	DET
inlawrev-4132	591	4	petitioners	petitioner	NOUN
inlawrev-4132	591	5	argued	argue	VERB
inlawrev-4132	591	6	that	that	SCONJ
inlawrev-4132	591	7	the	the	DET
inlawrev-4132	591	8	township	township	NOUN
inlawrev-4132	591	9	's	's	PART
inlawrev-4132	591	10	contract	contract	NOUN
inlawrev-4132	591	11	with	with	ADP
inlawrev-4132	591	12	the	the	DET
inlawrev-4132	591	13	fire	fire	NOUN
inlawrev-4132	591	14	department	department	NOUN
inlawrev-4132	591	15	was	be	AUX
inlawrev-4132	591	16	prohibited	prohibit	VERB
inlawrev-4132	591	17	by	by	ADP
inlawrev-4132	591	18	statute	statute	NOUN
inlawrev-4132	591	19	.	.	PUNCT
inlawrev-4132	592	1	'	'	PUNCT
inlawrev-4132	592	2	^"^	^"^	ADV
inlawrev-4132	592	3	third	third	ADJ
inlawrev-4132	592	4	,	,	PUNCT
inlawrev-4132	592	5	they	they	PRON
inlawrev-4132	592	6	argued	argue	VERB
inlawrev-4132	592	7	that	that	SCONJ
inlawrev-4132	592	8	there	there	PRON
inlawrev-4132	592	9	was	be	VERB
inlawrev-4132	592	10	no	no	DET
inlawrev-4132	592	11	evidence	evidence	NOUN
inlawrev-4132	592	12	supporting	support	VERB
inlawrev-4132	592	13	the	the	DET
inlawrev-4132	592	14	dlgf	dlgf	NOUN
inlawrev-4132	592	15	's	's	PART
inlawrev-4132	592	16	finding	finding	NOUN
inlawrev-4132	592	17	that	that	SCONJ
inlawrev-4132	592	18	emergency	emergency	NOUN
inlawrev-4132	592	19	services	service	NOUN
inlawrev-4132	592	20	were	be	AUX
inlawrev-4132	592	21	needed	need	VERB
inlawrev-4132	592	22	.	.	PUNCT
inlawrev-4132	593	1	fourth	fourth	ADJ
inlawrev-4132	593	2	,	,	PUNCT
inlawrev-4132	593	3	and	and	CCONJ
inlawrev-4132	593	4	finally	finally	ADV
inlawrev-4132	593	5	,	,	PUNCT
inlawrev-4132	593	6	the	the	DET
inlawrev-4132	593	7	petitioners	petitioner	NOUN
inlawrev-4132	593	8	contended	contend	VERB
inlawrev-4132	593	9	that	that	SCONJ
inlawrev-4132	593	10	"	"	PUNCT
inlawrev-4132	593	11	with	with	ADP
inlawrev-4132	593	12	the	the	DET
inlawrev-4132	593	13	dlgf	dlgf	NOUN
inlawrev-4132	593	14	's	's	PART
inlawrev-4132	593	15	approval	approval	NOUN
inlawrev-4132	593	16	of	of	ADP
inlawrev-4132	593	17	the	the	DET
inlawrev-4132	593	18	loan	loan	NOUN
inlawrev-4132	593	19	resolution	resolution	NOUN
inlawrev-4132	593	20	,	,	PUNCT
inlawrev-4132	593	21	the	the	DET
inlawrev-4132	593	22	township	township	NOUN
inlawrev-4132	593	23	will	will	AUX
inlawrev-4132	593	24	unfairly	unfairly	ADV
inlawrev-4132	593	25	bear	bear	VERB
inlawrev-4132	593	26	the	the	DET
inlawrev-4132	593	27	entire	entire	ADJ
inlawrev-4132	593	28	cost	cost	NOUN
inlawrev-4132	593	29	for	for	ADP
inlawrev-4132	593	30	the	the	DET
inlawrev-4132	593	31	fire	fire	NOUN
inlawrev-4132	593	32	department	department	NOUN
inlawrev-4132	593	33	's	's	PART
inlawrev-4132	593	34	provision	provision	NOUN
inlawrev-4132	593	35	ofambulance	ofambulance	NOUN
inlawrev-4132	593	36	service	service	NOUN
inlawrev-4132	593	37	.	.	PUNCT
inlawrev-4132	594	1	"'^^	"'^^	PUNCT
inlawrev-4132	595	1	as	as	ADP
inlawrev-4132	595	2	to	to	ADP
inlawrev-4132	595	3	the	the	DET
inlawrev-4132	595	4	first	first	ADJ
inlawrev-4132	595	5	issue	issue	NOUN
inlawrev-4132	595	6	,	,	PUNCT
inlawrev-4132	595	7	the	the	DET
inlawrev-4132	595	8	court	court	NOUN
inlawrev-4132	595	9	explained	explain	VERB
inlawrev-4132	595	10	that	that	SCONJ
inlawrev-4132	595	11	the	the	DET
inlawrev-4132	595	12	indiana	indiana	PROPN
inlawrev-4132	595	13	constitution	constitution	PROPN
inlawrev-4132	595	14	requires	require	VERB
inlawrev-4132	595	15	that	that	SCONJ
inlawrev-4132	595	16	"	"	PUNCT
inlawrev-4132	595	17	[	[	X
inlawrev-4132	595	18	a	a	X
inlawrev-4132	595	19	]	]	X
inlawrev-4132	595	20	11	11	NUM
inlawrev-4132	595	21	county	county	NOUN
inlawrev-4132	595	22	,	,	PUNCT
inlawrev-4132	595	23	township	township	NOUN
inlawrev-4132	595	24	,	,	PUNCT
inlawrev-4132	595	25	and	and	CCONJ
inlawrev-4132	595	26	town	town	NOUN
inlawrev-4132	595	27	officers	officer	NOUN
inlawrev-4132	595	28	shall	shall	AUX
inlawrev-4132	595	29	reside	reside	VERB
inlawrev-4132	595	30	within	within	ADP
inlawrev-4132	595	31	their	their	PRON
inlawrev-4132	595	32	respective	respective	ADJ
inlawrev-4132	595	33	counties	county	NOUN
inlawrev-4132	595	34	,	,	PUNCT
inlawrev-4132	595	35	townships	township	NOUN
inlawrev-4132	595	36	and	and	CCONJ
inlawrev-4132	595	37	towns[,]"^^^	towns[,]"^^^	PROPN
inlawrev-4132	595	38	but	but	CCONJ
inlawrev-4132	595	39	there	there	PRON
inlawrev-4132	595	40	is	be	VERB
inlawrev-4132	595	41	a	a	DET
inlawrev-4132	595	42	well	well	ADV
inlawrev-4132	595	43	-	-	PUNCT
inlawrev-4132	595	44	recognized	recognize	VERB
inlawrev-4132	595	45	exception	exception	NOUN
inlawrev-4132	595	46	if	if	SCONJ
inlawrev-4132	595	47	the	the	DET
inlawrev-4132	595	48	officer	officer	NOUN
inlawrev-4132	595	49	's	's	PART
inlawrev-4132	595	50	removal	removal	NOUN
inlawrev-4132	595	51	or	or	CCONJ
inlawrev-4132	595	52	absence	absence	NOUN
inlawrev-4132	595	53	is	be	AUX
inlawrev-4132	595	54	merely	merely	ADV
inlawrev-4132	595	55	temporary	temporary	ADJ
inlawrev-4132	595	56	.	.	PUNCT
inlawrev-4132	596	1	'	'	PUNCT
inlawrev-4132	596	2	^^	^^	PUNCT
inlawrev-4132	596	3	the	the	DET
inlawrev-4132	596	4	evidence	evidence	NOUN
inlawrev-4132	596	5	suggested	suggest	VERB
inlawrev-4132	596	6	that	that	SCONJ
inlawrev-4132	596	7	the	the	DET
inlawrev-4132	596	8	board	board	NOUN
inlawrev-4132	596	9	member	member	NOUN
inlawrev-4132	596	10	whose	whose	DET
inlawrev-4132	596	11	residency	residency	NOUN
inlawrev-4132	596	12	was	be	AUX
inlawrev-4132	596	13	in	in	ADP
inlawrev-4132	596	14	question	question	NOUN
inlawrev-4132	596	15	had	have	AUX
inlawrev-4132	596	16	abandoned	abandon	VERB
inlawrev-4132	596	17	his	his	PRON
inlawrev-4132	596	18	188	188	NUM
inlawrev-4132	596	19	.	.	PUNCT
inlawrev-4132	597	1	i	i	PRON
inlawrev-4132	597	2	d.	d.	PROPN
inlawrev-4132	597	3	189	189	NUM
inlawrev-4132	597	4	.	.	PUNCT
inlawrev-4132	598	1	i	i	PRON
inlawrev-4132	598	2	d	d	PROPN
inlawrev-4132	598	3	at	at	ADP
inlawrev-4132	598	4	\26\.	\26\.	PROPN
inlawrev-4132	598	5	190	190	NUM
inlawrev-4132	598	6	.	.	PUNCT
inlawrev-4132	599	1	i	i	PRON
inlawrev-4132	599	2	d	d	PROPN
inlawrev-4132	599	3	191	191	NUM
inlawrev-4132	599	4	.	.	PUNCT
inlawrev-4132	600	1	no	no	INTJ
inlawrev-4132	600	2	.	.	NOUN
inlawrev-4132	600	3	49t10	49t10	NUM
inlawrev-4132	600	4	-	-	PUNCT
inlawrev-4132	600	5	0909	0909	NUM
inlawrev-4132	600	6	-	-	PUNCT
inlawrev-4132	600	7	ta-52	ta-52	NUM
inlawrev-4132	600	8	,	,	PUNCT
inlawrev-4132	600	9	2010	2010	NUM
inlawrev-4132	600	10	ind	ind	NOUN
inlawrev-4132	600	11	.	.	PUNCT
inlawrev-4132	601	1	tax	tax	NOUN
inlawrev-4132	601	2	lexis	lexis	NOUN
inlawrev-4132	601	3	34	34	NUM
inlawrev-4132	601	4	(	(	PUNCT
inlawrev-4132	601	5	ind	ind	NOUN
inlawrev-4132	601	6	.	.	PUNCT
inlawrev-4132	602	1	t.c	t.c	PROPN
inlawrev-4132	602	2	.	.	PROPN
inlawrev-4132	602	3	aug	aug	PROPN
inlawrev-4132	602	4	.	.	PROPN
inlawrev-4132	602	5	31	31	NUM
inlawrev-4132	602	6	,	,	PUNCT
inlawrev-4132	602	7	2010	2010	NUM
inlawrev-4132	602	8	)	)	PUNCT
inlawrev-4132	602	9	.	.	PUNCT
inlawrev-4132	603	1	192	192	NUM
inlawrev-4132	603	2	.	.	PUNCT
inlawrev-4132	604	1	mat*2	mat*2	NOUN
inlawrev-4132	604	2	.	.	PUNCT
inlawrev-4132	604	3	193	193	NUM
inlawrev-4132	604	4	.	.	PUNCT
inlawrev-4132	605	1	mat*2	mat*2	NOUN
inlawrev-4132	605	2	-	-	PUNCT
inlawrev-4132	605	3	3	3	NUM
inlawrev-4132	605	4	.	.	NOUN
inlawrev-4132	605	5	194	194	NUM
inlawrev-4132	605	6	.	.	PUNCT
inlawrev-4132	606	1	i	i	PRON
inlawrev-4132	606	2	d	d	PROPN
inlawrev-4132	606	3	at	at	ADP
inlawrev-4132	606	4	*	*	PROPN
inlawrev-4132	606	5	4	4	NUM
inlawrev-4132	606	6	.	.	NOUN
inlawrev-4132	606	7	195	195	NUM
inlawrev-4132	606	8	.	.	PUNCT
inlawrev-4132	607	1	i	i	PROPN
inlawrev-4132	607	2	d	d	PROPN
inlawrev-4132	607	3	196	196	NUM
inlawrev-4132	607	4	.	.	PUNCT
inlawrev-4132	608	1	i	i	PRON
inlawrev-4132	608	2	d	d	PROPN
inlawrev-4132	608	3	at	at	ADP
inlawrev-4132	608	4	*	*	NUM
inlawrev-4132	608	5	5	5	NUM
inlawrev-4132	608	6	(	(	PUNCT
inlawrev-4132	608	7	quoting	quote	VERB
inlawrev-4132	608	8	ind	ind	NOUN
inlawrev-4132	608	9	.	.	PUNCT
inlawrev-4132	609	1	const	const	PROPN
inlawrev-4132	609	2	,	,	PUNCT
inlawrev-4132	609	3	art	art	NOUN
inlawrev-4132	609	4	.	.	PUNCT
inlawrev-4132	610	1	vi	vi	PROPN
inlawrev-4132	610	2	,	,	PUNCT
inlawrev-4132	610	3	§	§	PROPN
inlawrev-4132	610	4	6	6	NUM
inlawrev-4132	610	5	)	)	PUNCT
inlawrev-4132	610	6	.	.	PUNCT
inlawrev-4132	611	1	197	197	NUM
inlawrev-4132	611	2	.	.	PUNCT
inlawrev-4132	612	1	i	i	PRON
inlawrev-4132	612	2	d	d	PROPN
inlawrev-4132	612	3	(	(	PUNCT
inlawrev-4132	612	4	citing	cite	VERB
inlawrev-4132	612	5	relender	relender	NOUN
inlawrev-4132	612	6	v.	v.	ADP
inlawrev-4132	612	7	state	state	PROPN
inlawrev-4132	612	8	ex	ex	X
inlawrev-4132	612	9	rel	rel	PROPN
inlawrev-4132	612	10	.	.	PUNCT
inlawrev-4132	613	1	utz	utz	PROPN
inlawrev-4132	613	2	,	,	PUNCT
inlawrev-4132	613	3	49	49	NUM
inlawrev-4132	613	4	n.e	n.e	PROPN
inlawrev-4132	613	5	.	.	PROPN
inlawrev-4132	613	6	30	30	NUM
inlawrev-4132	613	7	,	,	PUNCT
inlawrev-4132	613	8	32	32	NUM
inlawrev-4132	613	9	(	(	PUNCT
inlawrev-4132	613	10	ind	ind	NOUN
inlawrev-4132	613	11	.	.	PROPN
inlawrev-4132	613	12	1898	1898	NUM
inlawrev-4132	613	13	)	)	PUNCT
inlawrev-4132	613	14	)	)	PUNCT
inlawrev-4132	613	15	.	.	PUNCT
inlawrev-4132	614	1	1	1	NUM
inlawrev-4132	614	2	488	488	NUM
inlawrev-4132	614	3	indiana	indiana	PROPN
inlawrev-4132	614	4	law	law	PROPN
inlawrev-4132	614	5	review	review	NOUN
inlawrev-4132	614	6	[	[	X
inlawrev-4132	614	7	vol	vol	NOUN
inlawrev-4132	614	8	.	.	PUNCT
inlawrev-4132	615	1	44	44	NUM
inlawrev-4132	615	2	:	:	SYM
inlawrev-4132	615	3	1	1	NUM
inlawrev-4132	615	4	467	467	NUM
inlawrev-4132	615	5	residence	residence	NOUN
inlawrev-4132	615	6	only	only	ADV
inlawrev-4132	615	7	temporarily	temporarily	ADV
inlawrev-4132	615	8	until	until	SCONJ
inlawrev-4132	615	9	it	it	PRON
inlawrev-4132	615	10	could	could	AUX
inlawrev-4132	615	11	be	be	AUX
inlawrev-4132	615	12	repaired	repair	VERB
inlawrev-4132	615	13	.	.	PUNCT
inlawrev-4132	616	1	therefore	therefore	ADV
inlawrev-4132	616	2	,	,	PUNCT
inlawrev-4132	616	3	the	the	DET
inlawrev-4132	616	4	court	court	NOUN
inlawrev-4132	616	5	found	find	VERB
inlawrev-4132	616	6	that	that	SCONJ
inlawrev-4132	616	7	it	it	PRON
inlawrev-4132	616	8	was	be	AUX
inlawrev-4132	616	9	the	the	DET
inlawrev-4132	616	10	petitioners	petitioner	NOUN
inlawrev-4132	616	11	'	'	PART
inlawrev-4132	616	12	burden	burden	NOUN
inlawrev-4132	616	13	to	to	PART
inlawrev-4132	616	14	rebut	rebut	VERB
inlawrev-4132	616	15	the	the	DET
inlawrev-4132	616	16	evidence	evidence	NOUN
inlawrev-4132	616	17	and	and	CCONJ
inlawrev-4132	616	18	the	the	DET
inlawrev-4132	616	19	petitioners	petitioner	NOUN
inlawrev-4132	616	20	had	have	AUX
inlawrev-4132	616	21	not	not	PART
inlawrev-4132	616	22	done	do	VERB
inlawrev-4132	616	23	so.^^^	so.^^^	NOUN
inlawrev-4132	616	24	as	as	ADP
inlawrev-4132	616	25	to	to	ADP
inlawrev-4132	616	26	the	the	DET
inlawrev-4132	616	27	township	township	NOUN
inlawrev-4132	616	28	being	be	AUX
inlawrev-4132	616	29	statutorily	statutorily	ADV
inlawrev-4132	616	30	prohibited	prohibit	VERB
inlawrev-4132	616	31	from	from	ADP
inlawrev-4132	616	32	contracting	contract	VERB
inlawrev-4132	616	33	with	with	ADP
inlawrev-4132	616	34	the	the	DET
inlawrev-4132	616	35	fire	fire	NOUN
inlawrev-4132	616	36	department	department	NOUN
inlawrev-4132	616	37	for	for	ADP
inlawrev-4132	616	38	emergency	emergency	NOUN
inlawrev-4132	616	39	services	service	NOUN
inlawrev-4132	616	40	,	,	PUNCT
inlawrev-4132	616	41	the	the	DET
inlawrev-4132	616	42	petitioners	petitioner	NOUN
inlawrev-4132	616	43	cited	cite	VERB
inlawrev-4132	616	44	indiana	indiana	PROPN
inlawrev-4132	616	45	code	code	PROPN
inlawrev-4132	616	46	section	section	NOUN
inlawrev-4132	616	47	368	368	NUM
inlawrev-4132	616	48	-	-	SYM
inlawrev-4132	616	49	13	13	NUM
inlawrev-4132	616	50	-	-	SYM
inlawrev-4132	616	51	3	3	NUM
inlawrev-4132	616	52	,	,	PUNCT
inlawrev-4132	616	53	arguing	argue	VERB
inlawrev-4132	616	54	that	that	SCONJ
inlawrev-4132	616	55	the	the	DET
inlawrev-4132	616	56	statute	statute	NOUN
inlawrev-4132	616	57	provided	provide	VERB
inlawrev-4132	616	58	townships	township	NOUN
inlawrev-4132	616	59	with	with	ADP
inlawrev-4132	616	60	authority	authority	NOUN
inlawrev-4132	616	61	to	to	PART
inlawrev-4132	616	62	provide	provide	VERB
inlawrev-4132	616	63	firefighting	firefighting	NOUN
inlawrev-4132	616	64	services	service	NOUN
inlawrev-4132	616	65	only	only	ADV
inlawrev-4132	616	66	.	.	PUNCT
inlawrev-4132	617	1	the	the	DET
inlawrev-4132	617	2	court	court	NOUN
inlawrev-4132	617	3	disagreed	disagree	VERB
inlawrev-4132	617	4	,	,	PUNCT
inlawrev-4132	617	5	holding	hold	VERB
inlawrev-4132	617	6	that	that	SCONJ
inlawrev-4132	617	7	"	"	PUNCT
inlawrev-4132	617	8	to	to	ADP
inlawrev-4132	617	9	the	the	DET
inlawrev-4132	617	10	extent	extent	NOUN
inlawrev-4132	617	11	a	a	DET
inlawrev-4132	617	12	township	township	NOUN
inlawrev-4132	617	13	board	board	NOUN
inlawrev-4132	617	14	may	may	AUX
inlawrev-4132	617	15	contract	contract	VERB
inlawrev-4132	617	16	for	for	ADP
inlawrev-4132	617	17	the	the	DET
inlawrev-4132	617	18	provision	provision	NOUN
inlawrev-4132	617	19	of	of	ADP
inlawrev-4132	617	20	emergency	emergency	NOUN
inlawrev-4132	617	21	ambulance	ambulance	NOUN
inlawrev-4132	617	22	services	service	NOUN
inlawrev-4132	617	23	and	and	CCONJ
inlawrev-4132	617	24	emergency	emergency	NOUN
inlawrev-4132	617	25	medical	medical	ADJ
inlawrev-4132	617	26	services	service	NOUN
inlawrev-4132	617	27	,	,	PUNCT
inlawrev-4132	617	28	it	it	PRON
inlawrev-4132	617	29	may	may	AUX
inlawrev-4132	617	30	contract	contract	VERB
inlawrev-4132	617	31	with	with	ADP
inlawrev-4132	617	32	a	a	DET
inlawrev-4132	617	33	volunteer	volunteer	NOUN
inlawrev-4132	617	34	fire	fire	NOUN
inlawrev-4132	617	35	department	department	NOUN
inlawrev-4132	617	36	to	to	PART
inlawrev-4132	617	37	provide	provide	VERB
inlawrev-4132	617	38	those	those	DET
inlawrev-4132	617	39	services	service	NOUN
inlawrev-4132	617	40	.	.	PUNCT
inlawrev-4132	617	41	"^^^	"^^^	PUNCT
inlawrev-4132	618	1	as	as	ADP
inlawrev-4132	618	2	to	to	ADP
inlawrev-4132	618	3	the	the	DET
inlawrev-4132	618	4	petitioners	petitioner	NOUN
inlawrev-4132	618	5	'	'	PART
inlawrev-4132	618	6	contention	contention	NOUN
inlawrev-4132	618	7	that	that	SCONJ
inlawrev-4132	618	8	the	the	DET
inlawrev-4132	618	9	evidence	evidence	NOUN
inlawrev-4132	618	10	did	do	AUX
inlawrev-4132	618	11	not	not	PART
inlawrev-4132	618	12	support	support	VERB
inlawrev-4132	618	13	the	the	DET
inlawrev-4132	618	14	dlgf	dlgf	NOUN
inlawrev-4132	618	15	's	's	PART
inlawrev-4132	618	16	finding	finding	NOUN
inlawrev-4132	618	17	that	that	SCONJ
inlawrev-4132	618	18	the	the	DET
inlawrev-4132	618	19	need	need	NOUN
inlawrev-4132	618	20	for	for	ADP
inlawrev-4132	618	21	emergency	emergency	NOUN
inlawrev-4132	618	22	services	service	NOUN
inlawrev-4132	618	23	existed	exist	VERB
inlawrev-4132	618	24	,	,	PUNCT
inlawrev-4132	618	25	the	the	DET
inlawrev-4132	618	26	court	court	NOUN
inlawrev-4132	618	27	cited	cite	VERB
inlawrev-4132	618	28	indiana	indiana	PROPN
inlawrev-4132	618	29	code	code	PROPN
inlawrev-4132	618	30	section	section	NOUN
inlawrev-4132	618	31	3	3	NUM
inlawrev-4132	618	32	6	6	NUM
inlawrev-4132	618	33	-	-	SYM
inlawrev-4132	618	34	6	6	NUM
inlawrev-4132	618	35	-	-	PUNCT
inlawrev-4132	618	36	614(d	614(d	NOUN
inlawrev-4132	618	37	)	)	PUNCT
inlawrev-4132	618	38	,	,	PUNCT
inlawrev-4132	618	39	which	which	PRON
inlawrev-4132	618	40	outlines	outline	VERB
inlawrev-4132	618	41	certain	certain	ADJ
inlawrev-4132	618	42	factors	factor	NOUN
inlawrev-4132	618	43	that	that	SCONJ
inlawrev-4132	618	44	a	a	DET
inlawrev-4132	618	45	township	township	NOUN
inlawrev-4132	618	46	board	board	NOUN
inlawrev-4132	618	47	or	or	CCONJ
inlawrev-4132	618	48	any	any	DET
inlawrev-4132	618	49	reviewing	reviewing	NOUN
inlawrev-4132	618	50	authority	authority	NOUN
inlawrev-4132	618	51	should	should	AUX
inlawrev-4132	618	52	consider	consider	VERB
inlawrev-4132	618	53	when	when	SCONJ
inlawrev-4132	618	54	approving	approve	VERB
inlawrev-4132	618	55	additional	additional	ADJ
inlawrev-4132	618	56	borrowing	borrowing	NOUN
inlawrev-4132	618	57	.	.	PUNCT
inlawrev-4132	619	1	the	the	DET
inlawrev-4132	619	2	court	court	NOUN
inlawrev-4132	619	3	therefore	therefore	ADV
inlawrev-4132	619	4	gave	give	VERB
inlawrev-4132	619	5	great	great	ADJ
inlawrev-4132	619	6	deference	deference	NOUN
inlawrev-4132	619	7	to	to	ADP
inlawrev-4132	619	8	whatever	whatever	DET
inlawrev-4132	619	9	factor	factor	NOUN
inlawrev-4132	619	10	or	or	CCONJ
inlawrev-4132	619	11	reason	reason	NOUN
inlawrev-4132	619	12	the	the	DET
inlawrev-4132	619	13	dlgf	dlgf	NOUN
inlawrev-4132	619	14	used	use	VERB
inlawrev-4132	619	15	to	to	PART
inlawrev-4132	619	16	justify	justify	VERB
inlawrev-4132	619	17	its	its	PRON
inlawrev-4132	619	18	final	final	ADJ
inlawrev-4132	619	19	determination	determination	NOUN
inlawrev-4132	619	20	,	,	PUNCT
inlawrev-4132	619	21	since	since	SCONJ
inlawrev-4132	619	22	no	no	DET
inlawrev-4132	619	23	single	single	ADJ
inlawrev-4132	619	24	factor	factor	NOUN
inlawrev-4132	619	25	deserved	deserve	VERB
inlawrev-4132	619	26	more	more	ADJ
inlawrev-4132	619	27	weight	weight	NOUN
inlawrev-4132	619	28	or	or	CCONJ
inlawrev-4132	619	29	was	be	AUX
inlawrev-4132	619	30	dispositive	dispositive	ADJ
inlawrev-4132	619	31	as	as	ADV
inlawrev-4132	619	32	long	long	ADV
inlawrev-4132	619	33	as	as	SCONJ
inlawrev-4132	619	34	its	its	PRON
inlawrev-4132	619	35	reasoning	reasoning	NOUN
inlawrev-4132	619	36	was	be	AUX
inlawrev-4132	619	37	supported	support	VERB
inlawrev-4132	619	38	by	by	ADP
inlawrev-4132	619	39	substantial	substantial	ADJ
inlawrev-4132	619	40	evidence	evidence	NOUN
inlawrev-4132	619	41	.	.	PUNCT
inlawrev-4132	620	1	the	the	DET
inlawrev-4132	620	2	court	court	NOUN
inlawrev-4132	620	3	found	find	VERB
inlawrev-4132	620	4	that	that	SCONJ
inlawrev-4132	620	5	the	the	DET
inlawrev-4132	620	6	evidence	evidence	NOUN
inlawrev-4132	620	7	in	in	ADP
inlawrev-4132	620	8	the	the	DET
inlawrev-4132	620	9	administrative	administrative	ADJ
inlawrev-4132	620	10	record	record	NOUN
inlawrev-4132	620	11	supported	support	VERB
inlawrev-4132	620	12	the	the	DET
inlawrev-4132	620	13	township	township	NOUN
inlawrev-4132	620	14	's	's	PART
inlawrev-4132	620	15	desire	desire	NOUN
inlawrev-4132	620	16	to	to	PART
inlawrev-4132	620	17	obtain	obtain	VERB
inlawrev-4132	620	18	quicker	quick	ADJ
inlawrev-4132	620	19	response	response	NOUN
inlawrev-4132	620	20	times	time	NOUN
inlawrev-4132	620	21	to	to	ADP
inlawrev-4132	620	22	the	the	DET
inlawrev-4132	620	23	emergency	emergency	NOUN
inlawrev-4132	620	24	needs	need	NOUN
inlawrev-4132	620	25	of	of	ADP
inlawrev-4132	620	26	township	township	NOUN
inlawrev-4132	620	27	residents	resident	NOUN
inlawrev-4132	620	28	,	,	PUNCT
inlawrev-4132	620	29	and	and	CCONJ
inlawrev-4132	620	30	hence	hence	ADV
inlawrev-4132	620	31	,	,	PUNCT
inlawrev-4132	620	32	the	the	DET
inlawrev-4132	620	33	dlgf	dlgf	NOUN
inlawrev-4132	620	34	's	's	PART
inlawrev-4132	620	35	decision	decision	NOUN
inlawrev-4132	620	36	was	be	AUX
inlawrev-4132	620	37	justified	justify	VERB
inlawrev-4132	620	38	.	.	PUNCT
inlawrev-4132	621	1	'^	'^	NOUN
inlawrev-4132	621	2	'	'	PUNCT
inlawrev-4132	621	3	finally	finally	ADV
inlawrev-4132	621	4	,	,	PUNCT
inlawrev-4132	621	5	as	as	ADP
inlawrev-4132	621	6	to	to	ADP
inlawrev-4132	621	7	the	the	DET
inlawrev-4132	621	8	petitioners	petitioner	NOUN
inlawrev-4132	621	9	'	'	PART
inlawrev-4132	621	10	contention	contention	NOUN
inlawrev-4132	621	11	that	that	SCONJ
inlawrev-4132	621	12	the	the	DET
inlawrev-4132	621	13	township	township	NOUN
inlawrev-4132	621	14	would	would	AUX
inlawrev-4132	621	15	unfairly	unfairly	ADV
inlawrev-4132	621	16	bear	bear	VERB
inlawrev-4132	621	17	the	the	DET
inlawrev-4132	621	18	entire	entire	ADJ
inlawrev-4132	621	19	cost	cost	NOUN
inlawrev-4132	621	20	for	for	ADP
inlawrev-4132	621	21	the	the	DET
inlawrev-4132	621	22	fire	fire	NOUN
inlawrev-4132	621	23	department	department	NOUN
inlawrev-4132	621	24	's	's	PART
inlawrev-4132	621	25	provision	provision	NOUN
inlawrev-4132	621	26	ofambulance	ofambulance	NOUN
inlawrev-4132	621	27	services	service	NOUN
inlawrev-4132	621	28	,	,	PUNCT
inlawrev-4132	621	29	the	the	DET
inlawrev-4132	621	30	court	court	NOUN
inlawrev-4132	621	31	noted	note	VERB
inlawrev-4132	621	32	that	that	SCONJ
inlawrev-4132	621	33	during	during	ADP
inlawrev-4132	621	34	the	the	DET
inlawrev-4132	621	35	administrative	administrative	ADJ
inlawrev-4132	621	36	hearing	hearing	NOUN
inlawrev-4132	621	37	,	,	PUNCT
inlawrev-4132	621	38	the	the	DET
inlawrev-4132	621	39	petitioners	petitioner	NOUN
inlawrev-4132	621	40	presented	present	VERB
inlawrev-4132	621	41	evidence	evidence	NOUN
inlawrev-4132	621	42	demonstrating	demonstrate	VERB
inlawrev-4132	621	43	that	that	SCONJ
inlawrev-4132	621	44	the	the	DET
inlawrev-4132	621	45	fire	fire	NOUN
inlawrev-4132	621	46	department	department	NOUN
inlawrev-4132	621	47	responded	respond	VERB
inlawrev-4132	621	48	to	to	ADP
inlawrev-4132	621	49	calls	call	NOUN
inlawrev-4132	621	50	outside	outside	ADV
inlawrev-4132	621	51	of	of	ADP
inlawrev-4132	621	52	the	the	DET
inlawrev-4132	621	53	township	township	NOUN
inlawrev-4132	621	54	.	.	PUNCT
inlawrev-4132	622	1	therefore	therefore	ADV
inlawrev-4132	622	2	,	,	PUNCT
inlawrev-4132	622	3	the	the	DET
inlawrev-4132	622	4	petitioners	petitioner	NOUN
inlawrev-4132	622	5	argued	argue	VERB
inlawrev-4132	622	6	,	,	PUNCT
inlawrev-4132	622	7	to	to	ADP
inlawrev-4132	622	8	the	the	DET
inlawrev-4132	622	9	extent	extent	NOUN
inlawrev-4132	622	10	the	the	DET
inlawrev-4132	622	11	fire	fire	NOUN
inlawrev-4132	622	12	department	department	NOUN
inlawrev-4132	622	13	also	also	ADV
inlawrev-4132	622	14	was	be	AUX
inlawrev-4132	622	15	the	the	DET
inlawrev-4132	622	16	primary	primary	ADJ
inlawrev-4132	622	17	responder	responder	NOUN
inlawrev-4132	622	18	for	for	ADP
inlawrev-4132	622	19	other	other	ADJ
inlawrev-4132	622	20	jurisdictions	jurisdiction	NOUN
inlawrev-4132	622	21	,	,	PUNCT
inlawrev-4132	622	22	the	the	DET
inlawrev-4132	622	23	other	other	ADJ
inlawrev-4132	622	24	jurisdictions	jurisdiction	NOUN
inlawrev-4132	622	25	should	should	AUX
inlawrev-4132	622	26	bear	bear	VERB
inlawrev-4132	622	27	a	a	DET
inlawrev-4132	622	28	portion	portion	NOUN
inlawrev-4132	622	29	of	of	ADP
inlawrev-4132	622	30	the	the	DET
inlawrev-4132	622	31	overall	overall	ADJ
inlawrev-4132	622	32	cost	cost	NOUN
inlawrev-4132	622	33	associated	associate	VERB
inlawrev-4132	622	34	with	with	ADP
inlawrev-4132	622	35	the	the	DET
inlawrev-4132	622	36	fire	fire	NOUN
inlawrev-4132	622	37	department	department	NOUN
inlawrev-4132	622	38	's	's	PART
inlawrev-4132	622	39	provision	provision	NOUN
inlawrev-4132	622	40	of	of	ADP
inlawrev-4132	622	41	ambulance	ambulance	NOUN
inlawrev-4132	622	42	services.^^	services.^^	PUNCT
inlawrev-4132	622	43	'	'	PUNCT
inlawrev-4132	623	1	the	the	DET
inlawrev-4132	623	2	court	court	NOUN
inlawrev-4132	623	3	found	find	VERB
inlawrev-4132	623	4	that	that	SCONJ
inlawrev-4132	623	5	the	the	DET
inlawrev-4132	623	6	dlgf	dlgf	NOUN
inlawrev-4132	623	7	's	's	PART
inlawrev-4132	623	8	final	final	ADJ
inlawrev-4132	623	9	determination	determination	NOUN
inlawrev-4132	623	10	failed	fail	VERB
inlawrev-4132	623	11	to	to	PART
inlawrev-4132	623	12	address	address	VERB
inlawrev-4132	623	13	this	this	DET
inlawrev-4132	623	14	issue	issue	NOUN
inlawrev-4132	623	15	whatsoever.^^^	whatsoever.^^^	PROPN
inlawrev-4132	623	16	therefore	therefore	ADV
inlawrev-4132	623	17	,	,	PUNCT
inlawrev-4132	623	18	the	the	DET
inlawrev-4132	623	19	court	court	NOUN
inlawrev-4132	623	20	remanded	remand	VERB
inlawrev-4132	623	21	the	the	DET
inlawrev-4132	623	22	matter	matter	NOUN
inlawrev-4132	623	23	to	to	ADP
inlawrev-4132	623	24	the	the	DET
inlawrev-4132	623	25	dlgf	dlgf	NOUN
inlawrev-4132	623	26	.	.	PUNCT
inlawrev-4132	624	1	11	11	NUM
inlawrev-4132	624	2	.	.	X
inlawrev-4132	625	1	6787	6787	NUM
inlawrev-4132	625	2	steelworkers	steelworker	NOUN
inlawrev-4132	625	3	hall	hall	PROPN
inlawrev-4132	625	4	,	,	PUNCT
inlawrev-4132	625	5	inc	inc	PROPN
inlawrev-4132	625	6	.	.	PROPN
inlawrev-4132	626	1	v.	v.	ADP
inlawrev-4132	626	2	scott.^^^—6787	scott.^^^—6787	PROPN
inlawrev-4132	626	3	steelworkers	steelworkers	PROPN
inlawrev-4132	626	4	hall	hall	PROPN
inlawrev-4132	626	5	,	,	PUNCT
inlawrev-4132	626	6	inc	inc	PROPN
inlawrev-4132	626	7	.	.	PROPN
inlawrev-4132	626	8	(	(	PUNCT
inlawrev-4132	626	9	"	"	PUNCT
inlawrev-4132	626	10	local	local	ADJ
inlawrev-4132	626	11	6787	6787	NUM
inlawrev-4132	626	12	"	"	PUNCT
inlawrev-4132	626	13	)	)	PUNCT
inlawrev-4132	626	14	,	,	PUNCT
inlawrev-4132	626	15	an	an	DET
inlawrev-4132	626	16	affiliate	affiliate	NOUN
inlawrev-4132	626	17	of	of	ADP
inlawrev-4132	626	18	the	the	DET
inlawrev-4132	626	19	united	united	PROPN
inlawrev-4132	626	20	steelworkers	steelworkers	PROPN
inlawrev-4132	626	21	of	of	ADP
inlawrev-4132	626	22	america	america	PROPN
inlawrev-4132	626	23	,	,	PUNCT
inlawrev-4132	626	24	had	have	AUX
inlawrev-4132	626	25	been	be	AUX
inlawrev-4132	626	26	a	a	DET
inlawrev-4132	626	27	domestic	domestic	ADJ
inlawrev-4132	626	28	not	not	PART
inlawrev-4132	626	29	-	-	PUNCT
inlawrev-4132	626	30	for	for	ADP
inlawrev-4132	626	31	-	-	PUNCT
inlawrev-4132	626	32	profit	profit	NOUN
inlawrev-4132	626	33	corporation	corporation	NOUN
inlawrev-4132	626	34	since	since	SCONJ
inlawrev-4132	626	35	1967	1967	NUM
inlawrev-4132	626	36	,	,	PUNCT
inlawrev-4132	626	37	recognized	recognize	VERB
inlawrev-4132	626	38	as	as	ADP
inlawrev-4132	626	39	a	a	DET
inlawrev-4132	626	40	501(c)(5	501(c)(5	PROPN
inlawrev-4132	626	41	)	)	PUNCT
inlawrev-4132	626	42	organization	organization	NOUN
inlawrev-4132	626	43	by	by	ADP
inlawrev-4132	626	44	the	the	DET
inlawrev-4132	626	45	internal	internal	ADJ
inlawrev-4132	626	46	revenue	revenue	NOUN
inlawrev-4132	626	47	service.^^"^	service.^^"^	NOUN
inlawrev-4132	626	48	during	during	ADP
inlawrev-4132	626	49	the	the	DET
inlawrev-4132	626	50	relevant	relevant	ADJ
inlawrev-4132	626	51	year	year	NOUN
inlawrev-4132	626	52	.	.	PUNCT
inlawrev-4132	627	1	local	local	ADJ
inlawrev-4132	627	2	6787	6787	NUM
inlawrev-4132	627	3	owned	own	VERB
inlawrev-4132	627	4	and	and	CCONJ
inlawrev-4132	627	5	operated	operate	VERB
inlawrev-4132	627	6	a	a	DET
inlawrev-4132	627	7	banquet	banquet	NOUN
inlawrev-4132	627	8	facility	facility	NOUN
inlawrev-4132	627	9	and	and	CCONJ
inlawrev-4132	627	10	a	a	DET
inlawrev-4132	627	11	union	union	NOUN
inlawrev-4132	627	12	hall	hall	NOUN
inlawrev-4132	627	13	in	in	ADP
inlawrev-4132	627	14	portage	portage	NOUN
inlawrev-4132	627	15	,	,	PUNCT
inlawrev-4132	627	16	indiana	indiana	PROPN
inlawrev-4132	627	17	.	.	PUNCT
inlawrev-4132	628	1	the	the	DET
inlawrev-4132	628	2	porter	porter	PROPN
inlawrev-4132	628	3	county	county	NOUN
inlawrev-4132	628	4	assessor	assessor	NOUN
inlawrev-4132	628	5	(	(	PUNCT
inlawrev-4132	628	6	the	the	DET
inlawrev-4132	628	7	"	"	PUNCT
inlawrev-4132	628	8	assessor	assessor	NOUN
inlawrev-4132	628	9	"	"	PUNCT
inlawrev-4132	628	10	)	)	PUNCT
inlawrev-4132	628	11	assessed	assess	VERB
inlawrev-4132	628	12	the	the	DET
inlawrev-4132	628	13	property	property	NOUN
inlawrev-4132	628	14	at	at	ADP
inlawrev-4132	628	15	$	$	SYM
inlawrev-4132	628	16	3,554,800	3,554,800	NUM
inlawrev-4132	628	17	:	:	PUNCT
inlawrev-4132	628	18	$	$	SYM
inlawrev-4132	628	19	344,300	344,300	NUM
inlawrev-4132	628	20	for	for	ADP
inlawrev-4132	628	21	the	the	DET
inlawrev-4132	628	22	land	land	NOUN
inlawrev-4132	628	23	and	and	CCONJ
inlawrev-4132	628	24	$	$	SYM
inlawrev-4132	628	25	3,210,500	3,210,500	NUM
inlawrev-4132	628	26	for	for	ADP
inlawrev-4132	628	27	the	the	DET
inlawrev-4132	628	28	improvements	improvement	NOUN
inlawrev-4132	628	29	.	.	PUNCT
inlawrev-4132	629	1	local	local	ADJ
inlawrev-4132	629	2	6787	6787	NUM
inlawrev-4132	629	3	198	198	NUM
inlawrev-4132	629	4	.	.	PUNCT
inlawrev-4132	630	1	m	m	VERB
inlawrev-4132	630	2	at*7	at*7	PROPN
inlawrev-4132	630	3	.	.	PROPN
inlawrev-4132	630	4	199	199	NUM
inlawrev-4132	630	5	.	.	PUNCT
inlawrev-4132	631	1	i	i	PRON
inlawrev-4132	631	2	d.	d.	VERB
inlawrev-4132	631	3	at	at	ADP
inlawrev-4132	631	4	*	*	PROPN
inlawrev-4132	631	5	1	1	NUM
inlawrev-4132	631	6	1	1	NUM
inlawrev-4132	631	7	(	(	PUNCT
inlawrev-4132	631	8	internal	internal	ADJ
inlawrev-4132	631	9	citation	citation	NOUN
inlawrev-4132	631	10	omitted	omit	VERB
inlawrev-4132	631	11	)	)	PUNCT
inlawrev-4132	631	12	.	.	PUNCT
inlawrev-4132	632	1	200	200	NUM
inlawrev-4132	632	2	.	.	PUNCT
inlawrev-4132	633	1	mat*14	mat*14	NOUN
inlawrev-4132	633	2	-	-	PUNCT
inlawrev-4132	633	3	15	15	NUM
inlawrev-4132	633	4	.	.	PUNCT
inlawrev-4132	633	5	201	201	NUM
inlawrev-4132	633	6	.	.	PUNCT
inlawrev-4132	634	1	m	m	PROPN
inlawrev-4132	634	2	at*20	at*20	PROPN
inlawrev-4132	634	3	.	.	PUNCT
inlawrev-4132	635	1	202	202	NUM
inlawrev-4132	635	2	.	.	PUNCT
inlawrev-4132	636	1	i	i	PRON
inlawrev-4132	636	2	d.	d.	VERB
inlawrev-4132	636	3	at	at	ADP
inlawrev-4132	636	4	*	*	PROPN
inlawrev-4132	636	5	22	22	NUM
inlawrev-4132	636	6	.	.	PUNCT
inlawrev-4132	636	7	203	203	NUM
inlawrev-4132	636	8	.	.	PUNCT
inlawrev-4132	637	1	933	933	NUM
inlawrev-4132	637	2	n.e.2d	n.e.2d	NOUN
inlawrev-4132	637	3	591	591	NUM
inlawrev-4132	637	4	(	(	PUNCT
inlawrev-4132	637	5	ind	ind	NOUN
inlawrev-4132	637	6	.	.	PUNCT
inlawrev-4132	638	1	t.c	t.c	PROPN
inlawrev-4132	638	2	.	.	PROPN
inlawrev-4132	638	3	2010	2010	NUM
inlawrev-4132	638	4	)	)	PUNCT
inlawrev-4132	638	5	.	.	PUNCT
inlawrev-4132	639	1	204	204	NUM
inlawrev-4132	639	2	.	.	X
inlawrev-4132	639	3	mat	mat	PROPN
inlawrev-4132	639	4	592	592	NUM
inlawrev-4132	639	5	.	.	PUNCT
inlawrev-4132	640	1	2011	2011	NUM
inlawrev-4132	640	2	]	]	PUNCT
inlawrev-4132	640	3	taxation	taxation	NOUN
inlawrev-4132	640	4	1489	1489	NUM
inlawrev-4132	640	5	subsequently	subsequently	ADV
inlawrev-4132	640	6	applied	apply	VERB
inlawrev-4132	640	7	for	for	ADP
inlawrev-4132	640	8	an	an	DET
inlawrev-4132	640	9	educational	educational	ADJ
inlawrev-4132	640	10	purposes	purpose	NOUN
inlawrev-4132	640	11	exemption	exemption	NOUN
inlawrev-4132	640	12	with	with	ADP
inlawrev-4132	640	13	the	the	DET
inlawrev-4132	640	14	assessor	assessor	NOUN
inlawrev-4132	640	15	on	on	ADP
inlawrev-4132	640	16	the	the	DET
inlawrev-4132	640	17	banquet	banquet	NOUN
inlawrev-4132	640	18	facility	facility	NOUN
inlawrev-4132	640	19	,	,	PUNCT
inlawrev-4132	640	20	the	the	DET
inlawrev-4132	640	21	union	union	PROPN
inlawrev-4132	640	22	hall	hall	PROPN
inlawrev-4132	640	23	,	,	PUNCT
inlawrev-4132	640	24	the	the	DET
inlawrev-4132	640	25	land	land	NOUN
inlawrev-4132	640	26	,	,	PUNCT
inlawrev-4132	640	27	and	and	CCONJ
inlawrev-4132	640	28	the	the	DET
inlawrev-4132	640	29	personal	personal	ADJ
inlawrev-4132	640	30	property.^^^	property.^^^	NOUN
inlawrev-4132	640	31	the	the	DET
inlawrev-4132	640	32	porter	porter	PROPN
inlawrev-4132	640	33	county	county	PROPN
inlawrev-4132	640	34	ptaboa	ptaboa	PROPN
inlawrev-4132	640	35	issued	issue	VERB
inlawrev-4132	640	36	a	a	DET
inlawrev-4132	640	37	final	final	ADJ
inlawrev-4132	640	38	determination	determination	NOUN
inlawrev-4132	640	39	concluding	conclude	VERB
inlawrev-4132	640	40	that	that	SCONJ
inlawrev-4132	640	41	local	local	ADJ
inlawrev-4132	640	42	6787	6787	NUM
inlawrev-4132	640	43	's	's	PART
inlawrev-4132	640	44	union	union	NOUN
inlawrev-4132	640	45	hall	hall	NOUN
inlawrev-4132	640	46	,	,	PUNCT
inlawrev-4132	640	47	the	the	DET
inlawrev-4132	640	48	personal	personal	ADJ
inlawrev-4132	640	49	property	property	NOUN
inlawrev-4132	640	50	,	,	PUNCT
inlawrev-4132	640	51	and	and	CCONJ
inlawrev-4132	640	52	the	the	DET
inlawrev-4132	640	53	land	land	NOUN
inlawrev-4132	640	54	were	be	AUX
inlawrev-4132	640	55	exempt	exempt	ADJ
inlawrev-4132	640	56	from	from	ADP
inlawrev-4132	640	57	taxation	taxation	NOUN
inlawrev-4132	640	58	,	,	PUNCT
inlawrev-4132	640	59	but	but	CCONJ
inlawrev-4132	640	60	the	the	DET
inlawrev-4132	640	61	banquet	banquet	NOUN
inlawrev-4132	640	62	facility	facility	NOUN
inlawrev-4132	640	63	was	be	AUX
inlawrev-4132	640	64	100	100	NUM
inlawrev-4132	640	65	%	%	NOUN
inlawrev-4132	640	66	taxable	taxable	ADJ
inlawrev-4132	640	67	.	.	PUNCT
inlawrev-4132	641	1	local	local	ADJ
inlawrev-4132	641	2	6787	6787	NUM
inlawrev-4132	641	3	filed	file	VERB
inlawrev-4132	641	4	a	a	DET
inlawrev-4132	641	5	petition	petition	NOUN
inlawrev-4132	641	6	for	for	ADP
inlawrev-4132	641	7	review	review	NOUN
inlawrev-4132	641	8	of	of	ADP
inlawrev-4132	641	9	exemption	exemption	NOUN
inlawrev-4132	641	10	with	with	ADP
inlawrev-4132	641	11	the	the	DET
inlawrev-4132	641	12	ibtr	ibtr	NOUN
inlawrev-4132	641	13	.	.	PUNCT
inlawrev-4132	642	1	during	during	ADP
inlawrev-4132	642	2	a	a	DET
inlawrev-4132	642	3	hearing	hearing	NOUN
inlawrev-4132	642	4	before	before	ADP
inlawrev-4132	642	5	the	the	DET
inlawrev-4132	642	6	ibtr	ibtr	ADJ
inlawrev-4132	642	7	,	,	PUNCT
inlawrev-4132	642	8	local	local	ADJ
inlawrev-4132	642	9	6787	6787	NUM
inlawrev-4132	642	10	presented	present	VERB
inlawrev-4132	642	11	substantial	substantial	ADJ
inlawrev-4132	642	12	amounts	amount	NOUN
inlawrev-4132	642	13	ofevidence	ofevidence	NOUN
inlawrev-4132	642	14	with	with	ADP
inlawrev-4132	642	15	regard	regard	NOUN
inlawrev-4132	642	16	to	to	ADP
inlawrev-4132	642	17	the	the	DET
inlawrev-4132	642	18	actual	actual	ADJ
inlawrev-4132	642	19	use	use	NOUN
inlawrev-4132	642	20	of	of	ADP
inlawrev-4132	642	21	the	the	DET
inlawrev-4132	642	22	banquet	banquet	NOUN
inlawrev-4132	642	23	facility	facility	NOUN
inlawrev-4132	642	24	,	,	PUNCT
inlawrev-4132	642	25	especially	especially	ADV
inlawrev-4132	642	26	those	those	DET
inlawrev-4132	642	27	uses	use	NOUN
inlawrev-4132	642	28	that	that	PRON
inlawrev-4132	642	29	coincided	coincide	VERB
inlawrev-4132	642	30	with	with	ADP
inlawrev-4132	642	31	charitable	charitable	ADJ
inlawrev-4132	642	32	purposes.^^^	purposes.^^^	NOUN
inlawrev-4132	642	33	the	the	DET
inlawrev-4132	642	34	ibtr	ibtr	VERB
inlawrev-4132	642	35	issued	issue	VERB
inlawrev-4132	642	36	a	a	DET
inlawrev-4132	642	37	final	final	ADJ
inlawrev-4132	642	38	determination	determination	NOUN
inlawrev-4132	642	39	concluding	conclude	VERB
inlawrev-4132	642	40	that	that	SCONJ
inlawrev-4132	642	41	local	local	ADJ
inlawrev-4132	642	42	6787	6787	NUM
inlawrev-4132	642	43	had	have	AUX
inlawrev-4132	642	44	not	not	PART
inlawrev-4132	642	45	demonstrated	demonstrate	VERB
inlawrev-4132	642	46	that	that	SCONJ
inlawrev-4132	642	47	the	the	DET
inlawrev-4132	642	48	banquet	banquet	NOUN
inlawrev-4132	642	49	facility	facility	NOUN
inlawrev-4132	642	50	was	be	AUX
inlawrev-4132	642	51	predominately	predominately	ADV
inlawrev-4132	642	52	used	use	VERB
inlawrev-4132	642	53	for	for	ADP
inlawrev-4132	642	54	educational	educational	ADJ
inlawrev-4132	642	55	or	or	CCONJ
inlawrev-4132	642	56	charitable	charitable	ADJ
inlawrev-4132	642	57	purposes	purpose	NOUN
inlawrev-4132	642	58	,	,	PUNCT
inlawrev-4132	642	59	but	but	CCONJ
inlawrev-4132	642	60	instead	instead	ADV
inlawrev-4132	642	61	,	,	PUNCT
inlawrev-4132	642	62	the	the	DET
inlawrev-4132	642	63	banquet	banquet	NOUN
inlawrev-4132	642	64	facility	facility	NOUN
inlawrev-4132	642	65	was	be	AUX
inlawrev-4132	642	66	mainly	mainly	ADV
inlawrev-4132	642	67	used	use	VERB
inlawrev-4132	642	68	to	to	PART
inlawrev-4132	642	69	promote	promote	VERB
inlawrev-4132	642	70	the	the	DET
inlawrev-4132	642	71	employment	employment	NOUN
inlawrev-4132	642	72	interests	interest	NOUN
inlawrev-4132	642	73	of	of	ADP
inlawrev-4132	642	74	local	local	ADJ
inlawrev-4132	642	75	6787	6787	NUM
inlawrev-4132	642	76	's	's	PART
inlawrev-4132	642	77	membership	membership	NOUN
inlawrev-4132	642	78	.	.	PUNCT
inlawrev-4132	643	1	local	local	ADJ
inlawrev-4132	643	2	6787	6787	NUM
inlawrev-4132	643	3	timely	timely	ADV
inlawrev-4132	643	4	filed	file	VERB
inlawrev-4132	643	5	an	an	DET
inlawrev-4132	643	6	original	original	ADJ
inlawrev-4132	643	7	tax	tax	NOUN
inlawrev-4132	643	8	appeal.^^^	appeal.^^^	PROPN
inlawrev-4132	643	9	on	on	ADP
inlawrev-4132	643	10	appeal	appeal	NOUN
inlawrev-4132	643	11	.	.	PUNCT
inlawrev-4132	644	1	local	local	ADJ
inlawrev-4132	644	2	6787	6787	NUM
inlawrev-4132	644	3	asserted	assert	VERB
inlawrev-4132	644	4	that	that	SCONJ
inlawrev-4132	644	5	because	because	SCONJ
inlawrev-4132	644	6	its	its	PRON
inlawrev-4132	644	7	union	union	NOUN
inlawrev-4132	644	8	activities	activity	NOUN
inlawrev-4132	644	9	were	be	AUX
inlawrev-4132	644	10	charitable	charitable	ADJ
inlawrev-4132	644	11	,	,	PUNCT
inlawrev-4132	644	12	that	that	PRON
inlawrev-4132	644	13	made	make	VERB
inlawrev-4132	644	14	the	the	DET
inlawrev-4132	644	15	use	use	NOUN
inlawrev-4132	644	16	of	of	ADP
inlawrev-4132	644	17	the	the	DET
inlawrev-4132	644	18	facility	facility	NOUN
inlawrev-4132	644	19	charitable	charitable	ADJ
inlawrev-4132	644	20	as	as	ADV
inlawrev-4132	644	21	well	well	ADV
inlawrev-4132	644	22	.	.	PUNCT
inlawrev-4132	645	1	the	the	DET
inlawrev-4132	645	2	court	court	NOUN
inlawrev-4132	645	3	,	,	PUNCT
inlawrev-4132	645	4	however	however	ADV
inlawrev-4132	645	5	,	,	PUNCT
inlawrev-4132	645	6	disagreed	disagree	VERB
inlawrev-4132	645	7	with	with	ADP
inlawrev-4132	645	8	that	that	DET
inlawrev-4132	645	9	assertion.^^^	assertion.^^^	NOUN
inlawrev-4132	645	10	the	the	DET
inlawrev-4132	645	11	court	court	NOUN
inlawrev-4132	645	12	noted	note	VERB
inlawrev-4132	645	13	that	that	SCONJ
inlawrev-4132	645	14	local	local	ADJ
inlawrev-4132	645	15	6787	6787	NUM
inlawrev-4132	645	16	did	do	AUX
inlawrev-4132	645	17	not	not	PART
inlawrev-4132	645	18	support	support	VERB
inlawrev-4132	645	19	its	its	PRON
inlawrev-4132	645	20	argument	argument	NOUN
inlawrev-4132	645	21	with	with	ADP
inlawrev-4132	645	22	any	any	DET
inlawrev-4132	645	23	indiana	indiana	PROPN
inlawrev-4132	645	24	statute	statute	PROPN
inlawrev-4132	645	25	,	,	PUNCT
inlawrev-4132	645	26	case	case	NOUN
inlawrev-4132	645	27	law	law	NOUN
inlawrev-4132	645	28	,	,	PUNCT
inlawrev-4132	645	29	or	or	CCONJ
inlawrev-4132	645	30	any	any	DET
inlawrev-4132	645	31	other	other	ADJ
inlawrev-4132	645	32	persuasive	persuasive	ADJ
inlawrev-4132	645	33	authority	authority	NOUN
inlawrev-4132	645	34	.	.	PUNCT
inlawrev-4132	646	1	furthermore	furthermore	ADV
inlawrev-4132	646	2	,	,	PUNCT
inlawrev-4132	646	3	the	the	DET
inlawrev-4132	646	4	court	court	NOUN
inlawrev-4132	646	5	explained	explain	VERB
inlawrev-4132	646	6	that	that	SCONJ
inlawrev-4132	646	7	the	the	DET
inlawrev-4132	646	8	fact	fact	NOUN
inlawrev-4132	646	9	that	that	SCONJ
inlawrev-4132	646	10	local	local	ADJ
inlawrev-4132	646	11	6787	6787	NUM
inlawrev-4132	646	12	's	's	PART
inlawrev-4132	646	13	union	union	NOUN
inlawrev-4132	646	14	hall	hall	NOUN
inlawrev-4132	646	15	had	have	AUX
inlawrev-4132	646	16	qualified	qualify	VERB
inlawrev-4132	646	17	for	for	ADP
inlawrev-4132	646	18	a	a	DET
inlawrev-4132	646	19	property	property	NOUN
inlawrev-4132	646	20	tax	tax	NOUN
inlawrev-4132	646	21	exemption	exemption	NOUN
inlawrev-4132	646	22	in	in	ADP
inlawrev-4132	646	23	the	the	DET
inlawrev-4132	646	24	past	past	NOUN
inlawrev-4132	646	25	did	do	AUX
inlawrev-4132	646	26	not	not	PART
inlawrev-4132	646	27	mean	mean	VERB
inlawrev-4132	646	28	that	that	SCONJ
inlawrev-4132	646	29	its	its	PRON
inlawrev-4132	646	30	banquet	banquet	NOUN
inlawrev-4132	646	31	facility	facility	NOUN
inlawrev-4132	646	32	should	should	AUX
inlawrev-4132	646	33	automatically	automatically	ADV
inlawrev-4132	646	34	be	be	AUX
inlawrev-4132	646	35	deemed	deem	VERB
inlawrev-4132	646	36	exempt.^^^	exempt.^^^	PROPN
inlawrev-4132	646	37	the	the	DET
inlawrev-4132	646	38	court	court	NOUN
inlawrev-4132	646	39	found	find	VERB
inlawrev-4132	646	40	that	that	SCONJ
inlawrev-4132	646	41	the	the	DET
inlawrev-4132	646	42	there	there	PRON
inlawrev-4132	646	43	was	be	VERB
inlawrev-4132	646	44	no	no	DET
inlawrev-4132	646	45	evidence	evidence	NOUN
inlawrev-4132	646	46	presented	present	VERB
inlawrev-4132	646	47	to	to	ADP
inlawrev-4132	646	48	the	the	DET
inlawrev-4132	646	49	ibtr	ibtr	ADJ
inlawrev-4132	646	50	"	"	PUNCT
inlawrev-4132	646	51	as	as	ADP
inlawrev-4132	646	52	to	to	ADP
inlawrev-4132	646	53	how	how	SCONJ
inlawrev-4132	646	54	the	the	DET
inlawrev-4132	646	55	educational	educational	ADJ
inlawrev-4132	646	56	or	or	CCONJ
inlawrev-4132	646	57	charitable	charitable	ADJ
inlawrev-4132	646	58	uses	use	NOUN
inlawrev-4132	646	59	of	of	ADP
inlawrev-4132	646	60	the	the	DET
inlawrev-4132	646	61	union	union	NOUN
inlawrev-4132	646	62	hall	hall	NOUN
inlawrev-4132	646	63	coincided	coincide	VERB
inlawrev-4132	646	64	with	with	ADP
inlawrev-4132	646	65	the	the	DET
inlawrev-4132	646	66	uses	use	NOUN
inlawrev-4132	646	67	of	of	ADP
inlawrev-4132	646	68	the	the	DET
inlawrev-4132	646	69	banquet	banquet	NOUN
inlawrev-4132	646	70	facility	facility	NOUN
inlawrev-4132	646	71	.	.	PUNCT
inlawrev-4132	646	72	"^^^	"^^^	PUNCT
inlawrev-4132	647	1	in	in	ADP
inlawrev-4132	647	2	addition	addition	NOUN
inlawrev-4132	647	3	,	,	PUNCT
inlawrev-4132	647	4	the	the	DET
inlawrev-4132	647	5	court	court	NOUN
inlawrev-4132	647	6	held	hold	VERB
inlawrev-4132	647	7	that	that	SCONJ
inlawrev-4132	647	8	while	while	SCONJ
inlawrev-4132	647	9	local	local	ADJ
inlawrev-4132	647	10	6787	6787	NUM
inlawrev-4132	647	11	's	's	PART
inlawrev-4132	647	12	by	by	ADP
inlawrev-4132	647	13	-	-	PUNCT
inlawrev-4132	647	14	laws	law	NOUN
inlawrev-4132	647	15	indicated	indicate	VERB
inlawrev-4132	647	16	some	some	DET
inlawrev-4132	647	17	charitable	charitable	ADJ
inlawrev-4132	647	18	and	and	CCONJ
inlawrev-4132	647	19	educational	educational	ADJ
inlawrev-4132	647	20	intent	intent	NOUN
inlawrev-4132	647	21	as	as	ADP
inlawrev-4132	647	22	to	to	ADP
inlawrev-4132	647	23	the	the	DET
inlawrev-4132	647	24	organization	organization	NOUN
inlawrev-4132	647	25	,	,	PUNCT
inlawrev-4132	647	26	such	such	ADJ
inlawrev-4132	647	27	intent	intent	NOUN
inlawrev-4132	647	28	did	do	AUX
inlawrev-4132	647	29	not	not	PART
inlawrev-4132	647	30	establish	establish	VERB
inlawrev-4132	647	31	predominant	predominant	ADJ
inlawrev-4132	647	32	use	use	NOUN
inlawrev-4132	647	33	of	of	ADP
inlawrev-4132	647	34	the	the	DET
inlawrev-4132	647	35	facility	facility	NOUN
inlawrev-4132	647	36	.	.	PUNCT
inlawrev-4132	648	1	finally	finally	ADV
inlawrev-4132	648	2	,	,	PUNCT
inlawrev-4132	648	3	the	the	DET
inlawrev-4132	648	4	court	court	NOUN
inlawrev-4132	648	5	found	find	VERB
inlawrev-4132	648	6	that	that	SCONJ
inlawrev-4132	648	7	"	"	PUNCT
inlawrev-4132	648	8	local	local	ADJ
inlawrev-4132	648	9	6787	6787	NUM
inlawrev-4132	648	10	's	's	PART
inlawrev-4132	648	11	educational	educational	ADJ
inlawrev-4132	648	12	uses	use	NOUN
inlawrev-4132	648	13	of	of	ADP
inlawrev-4132	648	14	the	the	DET
inlawrev-4132	648	15	banquet	banquet	NOUN
inlawrev-4132	648	16	facility	facility	NOUN
inlawrev-4132	648	17	.	.	PUNCT
inlawrev-4132	648	18	.	.	PUNCT
inlawrev-4132	649	1	.	.	PUNCT
inlawrev-4132	649	2	were	be	AUX
inlawrev-4132	649	3	insufficient	insufficient	ADJ
inlawrev-4132	649	4	to	to	PART
inlawrev-4132	649	5	support	support	VERB
inlawrev-4132	649	6	a	a	DET
inlawrev-4132	649	7	finding	finding	NOUN
inlawrev-4132	649	8	of	of	ADP
inlawrev-4132	649	9	.	.	PUNCT
inlawrev-4132	649	10	.	.	PUNCT
inlawrev-4132	649	11	.	.	PUNCT
inlawrev-4132	650	1	charitable	charitable	ADJ
inlawrev-4132	650	2	use	use	NOUN
inlawrev-4132	650	3	because	because	SCONJ
inlawrev-4132	650	4	the	the	DET
inlawrev-4132	650	5	facility	facility	NOUN
inlawrev-4132	650	6	was	be	AUX
inlawrev-4132	650	7	used	use	VERB
inlawrev-4132	650	8	for	for	ADP
inlawrev-4132	650	9	such	such	ADJ
inlawrev-4132	650	10	activities	activity	NOUN
inlawrev-4132	650	11	less	less	ADJ
inlawrev-4132	650	12	than	than	ADP
inlawrev-4132	650	13	.	.	PUNCT
inlawrev-4132	650	14	.	.	PUNCT
inlawrev-4132	650	15	.	.	PUNCT
inlawrev-4132	651	1	[	[	X
inlawrev-4132	651	2	fifty	fifty	NUM
inlawrev-4132	651	3	]	]	PUNCT
inlawrev-4132	651	4	percent	percent	NOUN
inlawrev-4132	651	5	ofthe	ofthe	ADJ
inlawrev-4132	651	6	time	time	NOUN
inlawrev-4132	651	7	.	.	PUNCT
inlawrev-4132	652	1	"^^^	"^^^	PUNCT
inlawrev-4132	653	1	based	base	VERB
inlawrev-4132	653	2	on	on	ADP
inlawrev-4132	653	3	this	this	DET
inlawrev-4132	653	4	reasoning	reasoning	NOUN
inlawrev-4132	653	5	,	,	PUNCT
inlawrev-4132	653	6	the	the	DET
inlawrev-4132	653	7	court	court	NOUN
inlawrev-4132	653	8	found	find	VERB
inlawrev-4132	653	9	that	that	SCONJ
inlawrev-4132	653	10	the	the	DET
inlawrev-4132	653	11	ibtr	ibtr	NOUN
inlawrev-4132	653	12	did	do	AUX
inlawrev-4132	653	13	not	not	PART
inlawrev-4132	653	14	err	err	VERB
inlawrev-4132	653	15	in	in	ADP
inlawrev-4132	653	16	denying	deny	VERB
inlawrev-4132	653	17	the	the	DET
inlawrev-4132	653	18	exemption.^'^	exemption.^'^	PROPN
inlawrev-4132	653	19	12	12	NUM
inlawrev-4132	653	20	.	.	PUNCT
inlawrev-4132	654	1	scopelite	scopelite	PROPN
inlawrev-4132	654	2	v.	v.	ADP
inlawrev-4132	654	3	dlgf.^^^—in	dlgf.^^^—in	PROPN
inlawrev-4132	654	4	september	september	PROPN
inlawrev-4132	654	5	2007	2007	NUM
inlawrev-4132	654	6	,	,	PUNCT
inlawrev-4132	654	7	the	the	DET
inlawrev-4132	654	8	city	city	NOUN
inlawrev-4132	654	9	of	of	ADP
inlawrev-4132	654	10	hammond	hammond	PROPN
inlawrev-4132	654	11	(	(	PUNCT
inlawrev-4132	654	12	the	the	DET
inlawrev-4132	654	13	"	"	PUNCT
inlawrev-4132	654	14	city	city	NOUN
inlawrev-4132	654	15	"	"	PUNCT
inlawrev-4132	654	16	)	)	PUNCT
inlawrev-4132	654	17	adopted	adopt	VERB
inlawrev-4132	654	18	a	a	DET
inlawrev-4132	654	19	budget	budget	NOUN
inlawrev-4132	654	20	and	and	CCONJ
inlawrev-4132	654	21	correlating	correlate	VERB
inlawrev-4132	654	22	property	property	NOUN
inlawrev-4132	654	23	tax	tax	NOUN
inlawrev-4132	654	24	levy	levy	NOUN
inlawrev-4132	654	25	for	for	ADP
inlawrev-4132	654	26	2008	2008	NUM
inlawrev-4132	654	27	.	.	PUNCT
inlawrev-4132	655	1	in	in	ADP
inlawrev-4132	655	2	may	may	PROPN
inlawrev-4132	655	3	2008	2008	NUM
inlawrev-4132	655	4	,	,	PUNCT
inlawrev-4132	655	5	the	the	DET
inlawrev-4132	655	6	auditor	auditor	PROPN
inlawrev-4132	655	7	oflake	oflake	PROPN
inlawrev-4132	655	8	county	county	PROPN
inlawrev-4132	655	9	,	,	PUNCT
inlawrev-4132	655	10	indiana	indiana	PROPN
inlawrev-4132	655	11	(	(	PUNCT
inlawrev-4132	655	12	the	the	DET
inlawrev-4132	655	13	"	"	PUNCT
inlawrev-4132	655	14	auditor	auditor	NOUN
inlawrev-4132	655	15	"	"	PUNCT
inlawrev-4132	655	16	)	)	PUNCT
inlawrev-4132	655	17	posted	post	VERB
inlawrev-4132	655	18	a	a	DET
inlawrev-4132	655	19	notice	notice	NOUN
inlawrev-4132	655	20	to	to	ADP
inlawrev-4132	655	21	city	city	NOUN
inlawrev-4132	655	22	taxpayers	taxpayer	NOUN
inlawrev-4132	655	23	ofthe	ofthe	VERB
inlawrev-4132	655	24	new	new	ADJ
inlawrev-4132	655	25	property	property	NOUN
inlawrev-4132	655	26	tax	tax	NOUN
inlawrev-4132	655	27	rates	rate	NOUN
inlawrev-4132	655	28	to	to	PART
inlawrev-4132	655	29	be	be	AUX
inlawrev-4132	655	30	charged	charge	VERB
inlawrev-4132	655	31	under	under	ADP
inlawrev-4132	655	32	the	the	DET
inlawrev-4132	655	33	approved	approve	VERB
inlawrev-4132	655	34	property	property	NOUN
inlawrev-4132	655	35	tax	tax	NOUN
inlawrev-4132	655	36	levy.^^	levy.^^	NOUN
inlawrev-4132	655	37	"	"	PUNCT
inlawrev-4132	655	38	*	*	PUNCT
inlawrev-4132	655	39	shortly	shortly	ADV
inlawrev-4132	655	40	thereafter	thereafter	ADV
inlawrev-4132	655	41	,	,	PUNCT
inlawrev-4132	655	42	a	a	DET
inlawrev-4132	655	43	group	group	NOUN
inlawrev-4132	655	44	of	of	ADP
inlawrev-4132	655	45	taxpayers	taxpayer	NOUN
inlawrev-4132	655	46	,	,	PUNCT
inlawrev-4132	655	47	including	include	VERB
inlawrev-4132	655	48	dale	dale	PROPN
inlawrev-4132	655	49	j.	j.	PROPN
inlawrev-4132	655	50	scopelite	scopelite	PROPN
inlawrev-4132	655	51	and	and	CCONJ
inlawrev-4132	655	52	james	james	PROPN
inlawrev-4132	655	53	t.	t.	PROPN
inlawrev-4132	655	54	sheehan	sheehan	PROPN
inlawrev-4132	655	55	(	(	PUNCT
inlawrev-4132	655	56	collectively	collectively	ADV
inlawrev-4132	655	57	,	,	PUNCT
inlawrev-4132	655	58	"	"	PUNCT
inlawrev-4132	655	59	petitioners	petitioner	NOUN
inlawrev-4132	655	60	"	"	PUNCT
inlawrev-4132	655	61	)	)	PUNCT
inlawrev-4132	655	62	,	,	PUNCT
inlawrev-4132	655	63	appealed	appeal	VERB
inlawrev-4132	655	64	the	the	DET
inlawrev-4132	655	65	increased	increase	VERB
inlawrev-4132	655	66	rates	rate	NOUN
inlawrev-4132	655	67	205	205	NUM
inlawrev-4132	655	68	.	.	PUNCT
inlawrev-4132	656	1	i	i	PRON
inlawrev-4132	656	2	d.	d.	PROPN
inlawrev-4132	656	3	206	206	NUM
inlawrev-4132	656	4	.	.	PUNCT
inlawrev-4132	657	1	i	i	PRON
inlawrev-4132	657	2	d.	d.	PROPN
inlawrev-4132	657	3	at	at	ADP
inlawrev-4132	657	4	593	593	NUM
inlawrev-4132	657	5	-	-	SYM
inlawrev-4132	657	6	94	94	NUM
inlawrev-4132	657	7	.	.	PUNCT
inlawrev-4132	657	8	207	207	NUM
inlawrev-4132	657	9	.	.	PUNCT
inlawrev-4132	658	1	i	i	PRON
inlawrev-4132	658	2	d	d	PROPN
inlawrev-4132	658	3	at	at	ADP
inlawrev-4132	658	4	594	594	NUM
inlawrev-4132	658	5	.	.	PUNCT
inlawrev-4132	658	6	208	208	NUM
inlawrev-4132	658	7	.	.	PUNCT
inlawrev-4132	659	1	i	i	PRON
inlawrev-4132	659	2	d	d	PROPN
inlawrev-4132	659	3	at	at	ADP
inlawrev-4132	659	4	595	595	NUM
inlawrev-4132	659	5	-	-	SYM
inlawrev-4132	659	6	96	96	NUM
inlawrev-4132	659	7	.	.	PUNCT
inlawrev-4132	660	1	209	209	NUM
inlawrev-4132	660	2	.	.	PUNCT
inlawrev-4132	661	1	i	i	PRON
inlawrev-4132	661	2	d	d	PROPN
inlawrev-4132	661	3	at	at	ADP
inlawrev-4132	661	4	596	596	NUM
inlawrev-4132	661	5	.	.	NOUN
inlawrev-4132	661	6	210	210	NUM
inlawrev-4132	661	7	.	.	PUNCT
inlawrev-4132	662	1	i	i	PRON
inlawrev-4132	662	2	d	d	PROPN
inlawrev-4132	662	3	21l	21l	NOUN
inlawrev-4132	663	1	i	i	PROPN
inlawrev-4132	663	2	d	d	PROPN
inlawrev-4132	663	3	212	212	NUM
inlawrev-4132	663	4	.	.	PUNCT
inlawrev-4132	664	1	i	i	PRON
inlawrev-4132	664	2	d	d	PROPN
inlawrev-4132	664	3	213	213	NUM
inlawrev-4132	664	4	.	.	PUNCT
inlawrev-4132	665	1	939	939	NUM
inlawrev-4132	665	2	n.e.2d	n.e.2d	NOUN
inlawrev-4132	665	3	1138	1138	NUM
inlawrev-4132	665	4	(	(	PUNCT
inlawrev-4132	665	5	ind	ind	NOUN
inlawrev-4132	665	6	.	.	PUNCT
inlawrev-4132	666	1	t.c	t.c	PROPN
inlawrev-4132	666	2	.	.	PROPN
inlawrev-4132	666	3	2010	2010	NUM
inlawrev-4132	666	4	)	)	PUNCT
inlawrev-4132	666	5	.	.	PUNCT
inlawrev-4132	667	1	214	214	NUM
inlawrev-4132	667	2	.	.	PUNCT
inlawrev-4132	668	1	/j	/j	INTJ
inlawrev-4132	668	2	.	.	PUNCT
inlawrev-4132	669	1	at	at	ADP
inlawrev-4132	669	2	1140	1140	NUM
inlawrev-4132	669	3	.	.	PUNCT
inlawrev-4132	670	1	1490	1490	NUM
inlawrev-4132	670	2	indiana	indiana	PROPN
inlawrev-4132	670	3	law	law	PROPN
inlawrev-4132	670	4	review	review	NOUN
inlawrev-4132	670	5	[	[	X
inlawrev-4132	670	6	vol	vol	NOUN
inlawrev-4132	670	7	.	.	PUNCT
inlawrev-4132	670	8	44	44	NUM
inlawrev-4132	670	9	:	:	SYM
inlawrev-4132	670	10	1467	1467	NUM
inlawrev-4132	670	11	by	by	ADP
inlawrev-4132	670	12	filing	file	VERB
inlawrev-4132	670	13	an	an	DET
inlawrev-4132	670	14	objection	objection	NOUN
inlawrev-4132	670	15	statement	statement	NOUN
inlawrev-4132	670	16	with	with	ADP
inlawrev-4132	670	17	the	the	DET
inlawrev-4132	670	18	auditor	auditor	NOUN
inlawrev-4132	670	19	.	.	PUNCT
inlawrev-4132	671	1	the	the	DET
inlawrev-4132	671	2	taxpayers	taxpayer	NOUN
inlawrev-4132	671	3	argued	argue	VERB
inlawrev-4132	671	4	that	that	SCONJ
inlawrev-4132	671	5	the	the	DET
inlawrev-4132	671	6	city	city	NOUN
inlawrev-4132	671	7	had	have	AUX
inlawrev-4132	671	8	recklessly	recklessly	ADV
inlawrev-4132	671	9	spent	spend	VERB
inlawrev-4132	671	10	money	money	NOUN
inlawrev-4132	671	11	for	for	ADP
inlawrev-4132	671	12	the	the	DET
inlawrev-4132	671	13	past	past	ADJ
inlawrev-4132	671	14	several	several	ADJ
inlawrev-4132	671	15	years	year	NOUN
inlawrev-4132	671	16	,	,	PUNCT
inlawrev-4132	671	17	"	"	PUNCT
inlawrev-4132	671	18	forcing	force	VERB
inlawrev-4132	671	19	taxpayers	taxpayer	NOUN
inlawrev-4132	671	20	to	to	PART
inlawrev-4132	671	21	make	make	VERB
inlawrev-4132	671	22	up	up	ADP
inlawrev-4132	671	23	the	the	DET
inlawrev-4132	671	24	shortfall	shortfall	NOUN
inlawrev-4132	671	25	through	through	ADP
inlawrev-4132	671	26	higher	high	ADJ
inlawrev-4132	671	27	property	property	NOUN
inlawrev-4132	671	28	taxes	taxis	NOUN
inlawrev-4132	671	29	.	.	PUNCT
inlawrev-4132	672	1	"	"	PUNCT
inlawrev-4132	672	2	^'^	^'^	X
inlawrev-4132	672	3	the	the	DET
inlawrev-4132	672	4	matter	matter	NOUN
inlawrev-4132	672	5	was	be	AUX
inlawrev-4132	672	6	passed	pass	VERB
inlawrev-4132	672	7	on	on	ADP
inlawrev-4132	672	8	to	to	ADP
inlawrev-4132	672	9	the	the	DET
inlawrev-4132	672	10	dlgf	dlgf	NOUN
inlawrev-4132	672	11	.	.	PUNCT
inlawrev-4132	673	1	the	the	DET
inlawrev-4132	673	2	dlgf	dlgf	NOUN
inlawrev-4132	673	3	held	hold	VERB
inlawrev-4132	673	4	a	a	DET
inlawrev-4132	673	5	hearing	hearing	NOUN
inlawrev-4132	673	6	;	;	PUNCT
inlawrev-4132	673	7	its	its	PRON
inlawrev-4132	673	8	final	final	ADJ
inlawrev-4132	673	9	determination	determination	NOUN
inlawrev-4132	673	10	denied	deny	VERB
inlawrev-4132	673	11	the	the	DET
inlawrev-4132	673	12	taxpayers	taxpayer	NOUN
inlawrev-4132	673	13	'	'	PART
inlawrev-4132	673	14	petition	petition	NOUN
inlawrev-4132	673	15	and	and	CCONJ
inlawrev-4132	673	16	approved	approve	VERB
inlawrev-4132	673	17	the	the	DET
inlawrev-4132	673	18	city	city	NOUN
inlawrev-4132	673	19	's	's	PART
inlawrev-4132	673	20	2008	2008	NUM
inlawrev-4132	673	21	budget	budget	NOUN
inlawrev-4132	673	22	.	.	PUNCT
inlawrev-4132	674	1	in	in	ADP
inlawrev-4132	674	2	so	so	ADV
inlawrev-4132	674	3	doing	do	VERB
inlawrev-4132	674	4	,	,	PUNCT
inlawrev-4132	674	5	the	the	DET
inlawrev-4132	674	6	dlgf	dlgf	NOUN
inlawrev-4132	674	7	did	do	AUX
inlawrev-4132	674	8	not	not	PART
inlawrev-4132	674	9	address	address	VERB
inlawrev-4132	674	10	each	each	PRON
inlawrev-4132	674	11	of	of	ADP
inlawrev-4132	674	12	the	the	DET
inlawrev-4132	674	13	taxpayers	taxpayer	NOUN
inlawrev-4132	674	14	'	'	PART
inlawrev-4132	674	15	objections	objection	NOUN
inlawrev-4132	674	16	individually	individually	ADV
inlawrev-4132	674	17	;	;	PUNCT
inlawrev-4132	674	18	instead	instead	ADV
inlawrev-4132	674	19	,	,	PUNCT
inlawrev-4132	674	20	it	it	PRON
inlawrev-4132	674	21	addressed	address	VERB
inlawrev-4132	674	22	them	they	PRON
inlawrev-4132	674	23	collectively	collectively	ADV
inlawrev-4132	674	24	as	as	SCONJ
inlawrev-4132	674	25	four	four	NUM
inlawrev-4132	674	26	distinct	distinct	ADJ
inlawrev-4132	674	27	issues.^'^	issues.^'^	PROPN
inlawrev-4132	674	28	petitioners	petitioner	NOUN
inlawrev-4132	674	29	timely	timely	ADV
inlawrev-4132	674	30	filed	file	VERB
inlawrev-4132	674	31	an	an	DET
inlawrev-4132	674	32	original	original	ADJ
inlawrev-4132	674	33	tax	tax	NOUN
inlawrev-4132	674	34	appeal	appeal	NOUN
inlawrev-4132	674	35	.	.	PUNCT
inlawrev-4132	675	1	on	on	ADP
inlawrev-4132	675	2	appeal	appeal	NOUN
inlawrev-4132	675	3	.	.	PUNCT
inlawrev-4132	676	1	petitioners	petitioner	NOUN
inlawrev-4132	676	2	presented	present	VERB
inlawrev-4132	676	3	four	four	NUM
inlawrev-4132	676	4	issues	issue	NOUN
inlawrev-4132	676	5	for	for	SCONJ
inlawrev-4132	676	6	the	the	DET
inlawrev-4132	676	7	court	court	NOUN
inlawrev-4132	676	8	to	to	PART
inlawrev-4132	676	9	consider	consider	VERB
inlawrev-4132	676	10	.	.	PUNCT
inlawrev-4132	677	1	first	first	ADV
inlawrev-4132	677	2	,	,	PUNCT
inlawrev-4132	677	3	petitioners	petitioner	NOUN
inlawrev-4132	677	4	argued	argue	VERB
inlawrev-4132	677	5	that	that	SCONJ
inlawrev-4132	677	6	they	they	PRON
inlawrev-4132	677	7	were	be	AUX
inlawrev-4132	677	8	denied	deny	VERB
inlawrev-4132	677	9	due	due	ADJ
inlawrev-4132	677	10	process	process	NOUN
inlawrev-4132	677	11	by	by	ADP
inlawrev-4132	677	12	the	the	DET
inlawrev-4132	677	13	dlgf	dlgf	NOUN
inlawrev-4132	677	14	when	when	SCONJ
inlawrev-4132	677	15	it	it	PRON
inlawrev-4132	677	16	conducted	conduct	VERB
inlawrev-4132	677	17	its	its	PRON
inlawrev-4132	677	18	hearing	hearing	NOUN
inlawrev-4132	677	19	on	on	ADP
inlawrev-4132	677	20	the	the	DET
inlawrev-4132	677	21	taxpayers	taxpayer	NOUN
inlawrev-4132	677	22	'	'	PART
inlawrev-4132	677	23	objection	objection	NOUN
inlawrev-4132	677	24	statement	statement	NOUN
inlawrev-4132	677	25	.	.	PUNCT
inlawrev-4132	678	1	second	second	ADJ
inlawrev-4132	678	2	,	,	PUNCT
inlawrev-4132	678	3	the	the	DET
inlawrev-4132	678	4	petitioners	petitioner	NOUN
inlawrev-4132	678	5	argued	argue	VERB
inlawrev-4132	678	6	that	that	SCONJ
inlawrev-4132	678	7	dlgf	dlgf	NOUN
inlawrev-4132	678	8	did	do	AUX
inlawrev-4132	678	9	not	not	PART
inlawrev-4132	678	10	follow	follow	VERB
inlawrev-4132	678	11	the	the	DET
inlawrev-4132	678	12	law	law	NOUN
inlawrev-4132	678	13	when	when	SCONJ
inlawrev-4132	678	14	it	it	PRON
inlawrev-4132	678	15	failed	fail	VERB
inlawrev-4132	678	16	to	to	PART
inlawrev-4132	678	17	provide	provide	VERB
inlawrev-4132	678	18	written	write	VERB
inlawrev-4132	678	19	determinations	determination	NOUN
inlawrev-4132	678	20	and	and	CCONJ
inlawrev-4132	678	21	statements	statement	NOUN
inlawrev-4132	678	22	on	on	ADP
inlawrev-4132	678	23	each	each	PRON
inlawrev-4132	678	24	of	of	ADP
inlawrev-4132	678	25	the	the	DET
inlawrev-4132	678	26	taxpayers	taxpayer	NOUN
inlawrev-4132	678	27	'	'	PART
inlawrev-4132	678	28	fifty	fifty	NUM
inlawrev-4132	678	29	-	-	PUNCT
inlawrev-4132	678	30	nine	nine	NUM
inlawrev-4132	678	31	objections.^	objections.^	NOUN
inlawrev-4132	678	32	'	'	PUNCT
inlawrev-4132	678	33	^	^	PUNCT
inlawrev-4132	678	34	third	third	ADJ
inlawrev-4132	678	35	,	,	PUNCT
inlawrev-4132	678	36	petitioners	petitioner	NOUN
inlawrev-4132	678	37	argued	argue	VERB
inlawrev-4132	678	38	that	that	SCONJ
inlawrev-4132	678	39	the	the	DET
inlawrev-4132	678	40	dlgf	dlgf	NOUN
inlawrev-4132	678	41	erred	err	VERB
inlawrev-4132	678	42	in	in	ADP
inlawrev-4132	678	43	failing	fail	VERB
inlawrev-4132	678	44	to	to	PART
inlawrev-4132	678	45	conclude	conclude	VERB
inlawrev-4132	678	46	that	that	SCONJ
inlawrev-4132	678	47	the	the	DET
inlawrev-4132	678	48	city	city	NOUN
inlawrev-4132	678	49	had	have	AUX
inlawrev-4132	678	50	exceeded	exceed	VERB
inlawrev-4132	678	51	its	its	PRON
inlawrev-4132	678	52	debt	debt	NOUN
inlawrev-4132	678	53	limit	limit	NOUN
inlawrev-4132	678	54	.	.	PUNCT
inlawrev-4132	679	1	fourth	fourth	ADJ
inlawrev-4132	679	2	,	,	PUNCT
inlawrev-4132	679	3	petitioners	petitioner	NOUN
inlawrev-4132	679	4	claimed	claim	VERB
inlawrev-4132	679	5	that	that	SCONJ
inlawrev-4132	679	6	the	the	DET
inlawrev-4132	679	7	dlgf	dlgf	NOUN
inlawrev-4132	679	8	had	have	AUX
inlawrev-4132	679	9	erroneously	erroneously	ADV
inlawrev-4132	679	10	approved	approve	VERB
inlawrev-4132	679	11	the	the	DET
inlawrev-4132	679	12	city	city	NOUN
inlawrev-4132	679	13	's	's	PART
inlawrev-4132	679	14	budget	budget	NOUN
inlawrev-4132	679	15	.	.	PUNCT
inlawrev-4132	680	1	as	as	ADP
inlawrev-4132	680	2	to	to	ADP
inlawrev-4132	680	3	the	the	DET
inlawrev-4132	680	4	first	first	ADJ
inlawrev-4132	680	5	issue	issue	NOUN
inlawrev-4132	680	6	,	,	PUNCT
inlawrev-4132	680	7	the	the	DET
inlawrev-4132	680	8	petitioners	petitioner	NOUN
inlawrev-4132	680	9	argued	argue	VERB
inlawrev-4132	680	10	that	that	SCONJ
inlawrev-4132	680	11	the	the	DET
inlawrev-4132	680	12	dlgf	dlgf	NOUN
inlawrev-4132	680	13	,	,	PUNCT
inlawrev-4132	680	14	by	by	ADP
inlawrev-4132	680	15	statute	statute	NOUN
inlawrev-4132	680	16	,	,	PUNCT
inlawrev-4132	680	17	should	should	AUX
inlawrev-4132	680	18	have	have	AUX
inlawrev-4132	680	19	conducted	conduct	VERB
inlawrev-4132	680	20	its	its	PRON
inlawrev-4132	680	21	hearing	hearing	NOUN
inlawrev-4132	680	22	on	on	ADP
inlawrev-4132	680	23	the	the	DET
inlawrev-4132	680	24	taxpayers	taxpayer	NOUN
inlawrev-4132	680	25	'	'	PART
inlawrev-4132	680	26	objection	objection	NOUN
inlawrev-4132	680	27	no	no	ADV
inlawrev-4132	680	28	later	later	ADV
inlawrev-4132	680	29	than	than	ADP
inlawrev-4132	680	30	february	february	PROPN
inlawrev-4132	680	31	15	15	NUM
inlawrev-4132	680	32	,	,	PUNCT
inlawrev-4132	680	33	2008	2008	NUM
inlawrev-4132	680	34	,	,	PUNCT
inlawrev-4132	680	35	but	but	CCONJ
inlawrev-4132	680	36	the	the	DET
inlawrev-4132	680	37	dlgf	dlgf	NOUN
inlawrev-4132	680	38	did	do	AUX
inlawrev-4132	680	39	not	not	PART
inlawrev-4132	680	40	conduct	conduct	VERB
inlawrev-4132	680	41	its	its	PRON
inlawrev-4132	680	42	hearing	hearing	NOUN
inlawrev-4132	680	43	on	on	ADP
inlawrev-4132	680	44	the	the	DET
inlawrev-4132	680	45	taxpayers	taxpayer	NOUN
inlawrev-4132	680	46	'	'	PART
inlawrev-4132	680	47	objection	objection	NOUN
inlawrev-4132	680	48	petition	petition	NOUN
inlawrev-4132	680	49	until	until	ADP
inlawrev-4132	680	50	october	october	PROPN
inlawrev-4132	680	51	30	30	NUM
inlawrev-4132	680	52	,	,	PUNCT
inlawrev-4132	680	53	2008	2008	NUM
inlawrev-4132	680	54	.	.	PUNCT
inlawrev-4132	681	1	as	as	ADP
inlawrev-4132	681	2	a	a	DET
inlawrev-4132	681	3	result	result	NOUN
inlawrev-4132	681	4	,	,	PUNCT
inlawrev-4132	681	5	the	the	DET
inlawrev-4132	681	6	petitioners	petitioner	NOUN
inlawrev-4132	681	7	claimed	claim	VERB
inlawrev-4132	681	8	that	that	SCONJ
inlawrev-4132	681	9	they	they	PRON
inlawrev-4132	681	10	had	have	AUX
inlawrev-4132	681	11	been	be	AUX
inlawrev-4132	681	12	denied	deny	VERB
inlawrev-4132	681	13	due	due	ADJ
inlawrev-4132	681	14	process.^'^	process.^'^	PROPN
inlawrev-4132	681	15	the	the	DET
inlawrev-4132	681	16	court	court	NOUN
inlawrev-4132	681	17	rejected	reject	VERB
inlawrev-4132	681	18	this	this	DET
inlawrev-4132	681	19	argument	argument	NOUN
inlawrev-4132	681	20	.	.	PUNCT
inlawrev-4132	682	1	in	in	ADP
inlawrev-4132	682	2	doing	do	VERB
inlawrev-4132	682	3	so	so	ADV
inlawrev-4132	682	4	,	,	PUNCT
inlawrev-4132	682	5	the	the	DET
inlawrev-4132	682	6	court	court	NOUN
inlawrev-4132	682	7	reasoned	reason	VERB
inlawrev-4132	682	8	that	that	SCONJ
inlawrev-4132	682	9	the	the	DET
inlawrev-4132	682	10	february	february	PROPN
inlawrev-4132	682	11	1	1	NUM
inlawrev-4132	682	12	5	5	NUM
inlawrev-4132	682	13	deadline	deadline	NOUN
inlawrev-4132	682	14	set	set	VERB
inlawrev-4132	682	15	forth	forth	ADP
inlawrev-4132	682	16	in	in	ADP
inlawrev-4132	682	17	indiana	indiana	PROPN
inlawrev-4132	682	18	code	code	PROPN
inlawrev-4132	682	19	section	section	NOUN
inlawrev-4132	682	20	61.1	61.1	NUM
inlawrev-4132	682	21	-1716(h	-1716(h	NOUN
inlawrev-4132	682	22	)	)	PUNCT
inlawrev-4132	682	23	is	be	AUX
inlawrev-4132	682	24	not	not	PART
inlawrev-4132	682	25	mandatory	mandatory	ADJ
inlawrev-4132	682	26	since	since	SCONJ
inlawrev-4132	682	27	the	the	DET
inlawrev-4132	682	28	statute	statute	NOUN
inlawrev-4132	682	29	does	do	AUX
inlawrev-4132	682	30	not	not	PART
inlawrev-4132	682	31	specify	specify	VERB
inlawrev-4132	682	32	adverse	adverse	ADJ
inlawrev-4132	682	33	consequences	consequence	NOUN
inlawrev-4132	682	34	ifthe	ifthe	NOUN
inlawrev-4132	682	35	deadline	deadline	NOUN
inlawrev-4132	682	36	is	be	AUX
inlawrev-4132	682	37	not	not	PART
inlawrev-4132	682	38	met.^'^	met.^'^	NOUN
inlawrev-4132	682	39	such	such	DET
inlawrev-4132	682	40	an	an	DET
inlawrev-4132	682	41	omission	omission	NOUN
inlawrev-4132	682	42	in	in	ADP
inlawrev-4132	682	43	the	the	DET
inlawrev-4132	682	44	statute	statute	NOUN
inlawrev-4132	682	45	led	lead	VERB
inlawrev-4132	682	46	the	the	DET
inlawrev-4132	682	47	court	court	NOUN
inlawrev-4132	682	48	to	to	PART
inlawrev-4132	682	49	conclude	conclude	VERB
inlawrev-4132	682	50	that	that	SCONJ
inlawrev-4132	682	51	the	the	DET
inlawrev-4132	682	52	"	"	PUNCT
inlawrev-4132	682	53	legislature	legislature	NOUN
inlawrev-4132	682	54	's	's	PART
inlawrev-4132	682	55	purpose	purpose	NOUN
inlawrev-4132	682	56	behind	behind	ADP
inlawrev-4132	682	57	the	the	DET
inlawrev-4132	682	58	specified	specify	VERB
inlawrev-4132	682	59	date	date	NOUN
inlawrev-4132	682	60	is	be	AUX
inlawrev-4132	682	61	simply	simply	ADV
inlawrev-4132	682	62	to	to	PART
inlawrev-4132	682	63	keep	keep	VERB
inlawrev-4132	682	64	the	the	DET
inlawrev-4132	682	65	budget	budget	NOUN
inlawrev-4132	682	66	process	process	NOUN
inlawrev-4132	682	67	'	'	PUNCT
inlawrev-4132	682	68	moving	move	VERB
inlawrev-4132	682	69	along	along	ADP
inlawrev-4132	682	70	'	'	PUNCT
inlawrev-4132	682	71	and	and	CCONJ
inlawrev-4132	682	72	,	,	PUNCT
inlawrev-4132	682	73	ultimately	ultimately	ADV
inlawrev-4132	682	74	,	,	PUNCT
inlawrev-4132	682	75	to	to	PART
inlawrev-4132	682	76	ensure	ensure	VERB
inlawrev-4132	682	77	that	that	SCONJ
inlawrev-4132	682	78	the	the	DET
inlawrev-4132	682	79	dlgf	dlgf	NOUN
inlawrev-4132	682	80	has	have	VERB
inlawrev-4132	682	81	final	final	ADJ
inlawrev-4132	682	82	review	review	NOUN
inlawrev-4132	682	83	on	on	ADP
inlawrev-4132	682	84	both	both	DET
inlawrev-4132	682	85	budgets	budget	NOUN
inlawrev-4132	682	86	and	and	CCONJ
inlawrev-4132	682	87	taxpayer	taxpayer	NOUN
inlawrev-4132	682	88	objections	objection	NOUN
inlawrev-4132	682	89	thereto	thereto	VERB
inlawrev-4132	682	90	.	.	PUNCT
inlawrev-4132	682	91	"^^^	"^^^	PUNCT
inlawrev-4132	683	1	the	the	DET
inlawrev-4132	683	2	court	court	NOUN
inlawrev-4132	683	3	also	also	ADV
inlawrev-4132	683	4	found	find	VERB
inlawrev-4132	683	5	,	,	PUNCT
inlawrev-4132	683	6	with	with	ADP
inlawrev-4132	683	7	respect	respect	NOUN
inlawrev-4132	683	8	to	to	ADP
inlawrev-4132	683	9	the	the	DET
inlawrev-4132	683	10	petitioners	petitioner	NOUN
inlawrev-4132	683	11	'	'	PART
inlawrev-4132	683	12	allegation	allegation	NOUN
inlawrev-4132	683	13	that	that	SCONJ
inlawrev-4132	683	14	the	the	DET
inlawrev-4132	683	15	city	city	NOUN
inlawrev-4132	683	16	implemented	implement	VERB
inlawrev-4132	683	17	its	its	PRON
inlawrev-4132	683	18	budget	budget	NOUN
inlawrev-4132	683	19	prior	prior	ADV
inlawrev-4132	683	20	to	to	ADP
inlawrev-4132	683	21	the	the	DET
inlawrev-4132	683	22	dlgf	dlgf	NOUN
inlawrev-4132	683	23	's	's	PART
inlawrev-4132	683	24	hearing	hearing	NOUN
inlawrev-4132	683	25	on	on	ADP
inlawrev-4132	683	26	october	october	PROPN
inlawrev-4132	683	27	30	30	NUM
inlawrev-4132	683	28	,	,	PUNCT
inlawrev-4132	683	29	2008	2008	NUM
inlawrev-4132	683	30	,	,	PUNCT
inlawrev-4132	683	31	that	that	SCONJ
inlawrev-4132	683	32	there	there	PRON
inlawrev-4132	683	33	was	be	VERB
inlawrev-4132	683	34	no	no	DET
inlawrev-4132	683	35	evidence	evidence	NOUN
inlawrev-4132	683	36	in	in	ADP
inlawrev-4132	683	37	the	the	DET
inlawrev-4132	683	38	record	record	NOUN
inlawrev-4132	683	39	to	to	PART
inlawrev-4132	683	40	substantiate	substantiate	VERB
inlawrev-4132	683	41	that	that	DET
inlawrev-4132	683	42	allegation	allegation	NOUN
inlawrev-4132	683	43	.	.	PUNCT
inlawrev-4132	684	1	as	as	ADP
inlawrev-4132	684	2	to	to	ADP
inlawrev-4132	684	3	the	the	DET
inlawrev-4132	684	4	second	second	ADJ
inlawrev-4132	684	5	issue	issue	NOUN
inlawrev-4132	684	6	,	,	PUNCT
inlawrev-4132	684	7	"	"	PUNCT
inlawrev-4132	684	8	the	the	DET
inlawrev-4132	684	9	petitioners	petitioner	NOUN
inlawrev-4132	684	10	argued	argue	VERB
inlawrev-4132	684	11	that	that	SCONJ
inlawrev-4132	684	12	pursuant	pursuant	NOUN
inlawrev-4132	684	13	to	to	ADP
inlawrev-4132	684	14	indiana	indiana	PROPN
inlawrev-4132	684	15	code	code	PROPN
inlawrev-4132	684	16	.	.	PUNCT
inlawrev-4132	684	17	.	.	PUNCT
inlawrev-4132	684	18	.	.	PUNCT
inlawrev-4132	685	1	[	[	X
inlawrev-4132	685	2	section	section	NOUN
inlawrev-4132	685	3	]	]	PUNCT
inlawrev-4132	685	4	6	6	NUM
inlawrev-4132	685	5	-	-	SYM
inlawrev-4132	685	6	1.1	1.1	NUM
inlawrev-4132	685	7	-	-	PUNCT
inlawrev-4132	685	8	17	17	NUM
inlawrev-4132	685	9	-	-	SYM
inlawrev-4132	685	10	13	13	NUM
inlawrev-4132	685	11	,	,	PUNCT
inlawrev-4132	685	12	the	the	DET
inlawrev-4132	685	13	dlgf	dlgf	NOUN
inlawrev-4132	685	14	was	be	AUX
inlawrev-4132	685	15	required	require	VERB
inlawrev-4132	685	16	to	to	PART
inlawrev-4132	685	17	provide	provide	VERB
inlawrev-4132	685	18	written	write	VERB
inlawrev-4132	685	19	determinations	determination	NOUN
inlawrev-4132	685	20	and	and	CCONJ
inlawrev-4132	685	21	statements	statement	NOUN
inlawrev-4132	685	22	on	on	ADP
inlawrev-4132	685	23	each	each	PRON
inlawrev-4132	685	24	of	of	ADP
inlawrev-4132	685	25	the	the	DET
inlawrev-4132	685	26	fifty	fifty	NUM
inlawrev-4132	685	27	-	-	PUNCT
inlawrev-4132	685	28	nine	nine	NUM
inlawrev-4132	685	29	objections	objection	NOUN
inlawrev-4132	685	30	.	.	PUNCT
inlawrev-4132	685	31	"^^^	"^^^	PUNCT
inlawrev-4132	686	1	the	the	DET
inlawrev-4132	686	2	court	court	NOUN
inlawrev-4132	686	3	disagreed	disagree	VERB
inlawrev-4132	686	4	,	,	PUNCT
inlawrev-4132	686	5	finding	find	VERB
inlawrev-4132	686	6	that	that	SCONJ
inlawrev-4132	686	7	the	the	DET
inlawrev-4132	686	8	statute	statute	NOUN
inlawrev-4132	686	9	cited	cite	VERB
inlawrev-4132	686	10	by	by	ADP
inlawrev-4132	686	11	the	the	DET
inlawrev-4132	686	12	petitioners	petitioner	NOUN
inlawrev-4132	686	13	did	do	AUX
inlawrev-4132	686	14	not	not	PART
inlawrev-4132	686	15	require	require	VERB
inlawrev-4132	686	16	that	that	SCONJ
inlawrev-4132	686	17	the	the	DET
inlawrev-4132	686	18	dlgf	dlgf	NOUN
inlawrev-4132	686	19	's	's	PART
inlawrev-4132	686	20	final	final	ADJ
inlawrev-4132	686	21	determination	determination	NOUN
inlawrev-4132	686	22	or	or	CCONJ
inlawrev-4132	686	23	statement	statement	NOUN
inlawrev-4132	686	24	of	of	ADP
inlawrev-4132	686	25	findings	finding	NOUN
inlawrev-4132	686	26	be	be	VERB
inlawrev-4132	686	27	in	in	ADP
inlawrev-4132	686	28	a	a	DET
inlawrev-4132	686	29	specific	specific	ADJ
inlawrev-4132	686	30	format	format	NOUN
inlawrev-4132	686	31	.	.	PUNCT
inlawrev-4132	687	1	as	as	ADP
inlawrev-4132	687	2	to	to	ADP
inlawrev-4132	687	3	the	the	DET
inlawrev-4132	687	4	third	third	ADJ
inlawrev-4132	687	5	issue	issue	NOUN
inlawrev-4132	687	6	,	,	PUNCT
inlawrev-4132	687	7	the	the	DET
inlawrev-4132	687	8	petitioners	petitioner	NOUN
inlawrev-4132	687	9	argued	argue	VERB
inlawrev-4132	687	10	that	that	SCONJ
inlawrev-4132	687	11	the	the	DET
inlawrev-4132	687	12	dlgf	dlgf	NOUN
inlawrev-4132	687	13	's	's	PART
inlawrev-4132	687	14	final	final	ADJ
inlawrev-4132	687	15	determination	determination	NOUN
inlawrev-4132	687	16	was	be	AUX
inlawrev-4132	687	17	erroneous	erroneous	ADJ
inlawrev-4132	687	18	because	because	SCONJ
inlawrev-4132	687	19	the	the	DET
inlawrev-4132	687	20	dlgf	dlgf	NOUN
inlawrev-4132	687	21	incorrectly	incorrectly	ADV
inlawrev-4132	687	22	calculated	calculate	VERB
inlawrev-4132	687	23	the	the	DET
inlawrev-4132	687	24	city	city	NOUN
inlawrev-4132	687	25	's	's	PART
inlawrev-4132	687	26	215	215	NUM
inlawrev-4132	687	27	.	.	PUNCT
inlawrev-4132	688	1	i	i	PRON
inlawrev-4132	688	2	d.	d.	PROPN
inlawrev-4132	688	3	216	216	NUM
inlawrev-4132	688	4	.	.	PUNCT
inlawrev-4132	688	5	mat	mat	NOUN
inlawrev-4132	688	6	1141	1141	NUM
inlawrev-4132	688	7	.	.	PUNCT
inlawrev-4132	689	1	217	217	NUM
inlawrev-4132	689	2	.	.	PUNCT
inlawrev-4132	689	3	mat	mat	NOUN
inlawrev-4132	689	4	1143	1143	NUM
inlawrev-4132	689	5	.	.	PUNCT
inlawrev-4132	690	1	218	218	NUM
inlawrev-4132	690	2	.	.	PUNCT
inlawrev-4132	690	3	mat	mat	PROPN
inlawrev-4132	690	4	1142	1142	NUM
inlawrev-4132	690	5	.	.	PUNCT
inlawrev-4132	691	1	219	219	NUM
inlawrev-4132	691	2	.	.	PUNCT
inlawrev-4132	691	3	mat	mat	NOUN
inlawrev-4132	691	4	1143	1143	NUM
inlawrev-4132	691	5	.	.	PUNCT
inlawrev-4132	692	1	220	220	NUM
inlawrev-4132	692	2	.	.	PUNCT
inlawrev-4132	693	1	i	i	PRON
inlawrev-4132	693	2	d.	d.	PROPN
inlawrev-4132	693	3	221	221	NUM
inlawrev-4132	693	4	.	.	PUNCT
inlawrev-4132	694	1	m	m	VERB
inlawrev-4132	694	2	(	(	PUNCT
inlawrev-4132	694	3	citation	citation	NOUN
inlawrev-4132	694	4	omitted	omit	VERB
inlawrev-4132	694	5	)	)	PUNCT
inlawrev-4132	694	6	.	.	PUNCT
inlawrev-4132	695	1	2011	2011	NUM
inlawrev-4132	695	2	]	]	PUNCT
inlawrev-4132	695	3	taxation	taxation	NOUN
inlawrev-4132	695	4	1491	1491	NUM
inlawrev-4132	695	5	debt	debt	NOUN
inlawrev-4132	695	6	and	and	CCONJ
inlawrev-4132	695	7	failed	fail	VERB
inlawrev-4132	695	8	to	to	PART
inlawrev-4132	695	9	determine	determine	VERB
inlawrev-4132	695	10	that	that	SCONJ
inlawrev-4132	695	11	the	the	DET
inlawrev-4132	695	12	city	city	NOUN
inlawrev-4132	695	13	exceeded	exceed	VERB
inlawrev-4132	695	14	its	its	PRON
inlawrev-4132	695	15	debt	debt	NOUN
inlawrev-4132	695	16	limit.^^^	limit.^^^	ADV
inlawrev-4132	695	17	the	the	DET
inlawrev-4132	695	18	court	court	NOUN
inlawrev-4132	695	19	explained	explain	VERB
inlawrev-4132	695	20	that	that	SCONJ
inlawrev-4132	695	21	the	the	DET
inlawrev-4132	695	22	petitioners	petitioner	NOUN
inlawrev-4132	695	23	bore	bear	VERB
inlawrev-4132	695	24	the	the	DET
inlawrev-4132	695	25	burden	burden	NOUN
inlawrev-4132	695	26	of	of	ADP
inlawrev-4132	695	27	proving	prove	VERB
inlawrev-4132	695	28	that	that	SCONJ
inlawrev-4132	695	29	the	the	DET
inlawrev-4132	695	30	dlgf	dlgf	NOUN
inlawrev-4132	695	31	's	's	PART
inlawrev-4132	695	32	final	final	ADJ
inlawrev-4132	695	33	determination	determination	NOUN
inlawrev-4132	695	34	was	be	AUX
inlawrev-4132	695	35	invalid	invalid	ADJ
inlawrev-4132	695	36	,	,	PUNCT
inlawrev-4132	695	37	and	and	CCONJ
inlawrev-4132	695	38	they	they	PRON
inlawrev-4132	695	39	had	have	AUX
inlawrev-4132	695	40	failed	fail	VERB
inlawrev-4132	695	41	to	to	PART
inlawrev-4132	695	42	produce	produce	VERB
inlawrev-4132	695	43	any	any	DET
inlawrev-4132	695	44	evidence	evidence	NOUN
inlawrev-4132	695	45	from	from	ADP
inlawrev-4132	695	46	the	the	DET
inlawrev-4132	695	47	administrative	administrative	ADJ
inlawrev-4132	695	48	record	record	NOUN
inlawrev-4132	695	49	to	to	PART
inlawrev-4132	695	50	meet	meet	VERB
inlawrev-4132	695	51	this	this	DET
inlawrev-4132	695	52	burden.^^^	burden.^^^	NOUN
inlawrev-4132	695	53	the	the	DET
inlawrev-4132	695	54	court	court	NOUN
inlawrev-4132	695	55	also	also	ADV
inlawrev-4132	695	56	found	find	VERB
inlawrev-4132	695	57	that	that	SCONJ
inlawrev-4132	695	58	the	the	DET
inlawrev-4132	695	59	petitioners	petitioner	NOUN
inlawrev-4132	695	60	'	'	PART
inlawrev-4132	695	61	argument	argument	NOUN
inlawrev-4132	695	62	incorrectly	incorrectly	ADV
inlawrev-4132	695	63	interpreted	interpret	VERB
inlawrev-4132	695	64	indiana	indiana	PROPN
inlawrev-4132	695	65	code	code	PROPN
inlawrev-4132	695	66	section	section	NOUN
inlawrev-4132	695	67	36	36	NUM
inlawrev-4132	695	68	-	-	SYM
inlawrev-4132	695	69	1	1	NUM
inlawrev-4132	695	70	-	-	PUNCT
inlawrev-4132	695	71	15	15	NUM
inlawrev-4132	695	72	-	-	NUM
inlawrev-4132	695	73	2(2	2(2	NUM
inlawrev-4132	695	74	)	)	PUNCT
inlawrev-4132	695	75	with	with	ADP
inlawrev-4132	695	76	regard	regard	NOUN
inlawrev-4132	695	77	to	to	ADP
inlawrev-4132	695	78	debt	debt	NOUN
inlawrev-4132	695	79	limitations	limitation	NOUN
inlawrev-4132	695	80	for	for	ADP
inlawrev-4132	695	81	political	political	ADJ
inlawrev-4132	695	82	subdivisions	subdivision	NOUN
inlawrev-4132	695	83	and	and	CCONJ
inlawrev-4132	695	84	that	that	SCONJ
inlawrev-4132	695	85	the	the	DET
inlawrev-4132	695	86	petitioners	petitioner	NOUN
inlawrev-4132	695	87	had	have	AUX
inlawrev-4132	695	88	failed	fail	VERB
inlawrev-4132	695	89	to	to	PART
inlawrev-4132	695	90	show	show	VERB
inlawrev-4132	695	91	that	that	SCONJ
inlawrev-4132	695	92	the	the	DET
inlawrev-4132	695	93	dlgf	dlgf	NOUN
inlawrev-4132	695	94	erred	err	VERB
inlawrev-4132	695	95	in	in	ADP
inlawrev-4132	695	96	calculating	calculate	VERB
inlawrev-4132	695	97	the	the	DET
inlawrev-4132	695	98	amount	amount	NOUN
inlawrev-4132	695	99	of	of	ADP
inlawrev-4132	695	100	debt	debt	NOUN
inlawrev-4132	695	101	to	to	PART
inlawrev-4132	695	102	which	which	PRON
inlawrev-4132	695	103	the	the	DET
inlawrev-4132	695	104	city	city	NOUN
inlawrev-4132	695	105	was	be	AUX
inlawrev-4132	695	106	allowed.^^"^	allowed.^^"^	PROPN
inlawrev-4132	695	107	finally	finally	ADV
inlawrev-4132	695	108	,	,	PUNCT
inlawrev-4132	695	109	as	as	ADP
inlawrev-4132	695	110	to	to	ADP
inlawrev-4132	695	111	the	the	DET
inlawrev-4132	695	112	fourth	fourth	ADJ
inlawrev-4132	695	113	issue	issue	NOUN
inlawrev-4132	695	114	,	,	PUNCT
inlawrev-4132	695	115	the	the	DET
inlawrev-4132	695	116	petitioners	petitioner	NOUN
inlawrev-4132	695	117	argued	argue	VERB
inlawrev-4132	695	118	that	that	SCONJ
inlawrev-4132	695	119	they	they	PRON
inlawrev-4132	695	120	provided	provide	VERB
inlawrev-4132	695	121	specific	specific	ADJ
inlawrev-4132	695	122	instances	instance	NOUN
inlawrev-4132	695	123	to	to	ADP
inlawrev-4132	695	124	the	the	DET
inlawrev-4132	695	125	dlgf	dlgf	NOUN
inlawrev-4132	695	126	where	where	SCONJ
inlawrev-4132	695	127	the	the	DET
inlawrev-4132	695	128	city	city	NOUN
inlawrev-4132	695	129	's	's	PART
inlawrev-4132	695	130	budget	budget	NOUN
inlawrev-4132	695	131	was	be	AUX
inlawrev-4132	695	132	inaccurate	inaccurate	ADJ
inlawrev-4132	695	133	during	during	ADP
inlawrev-4132	695	134	their	their	PRON
inlawrev-4132	695	135	objection	objection	NOUN
inlawrev-4132	695	136	hearing	hearing	NOUN
inlawrev-4132	695	137	.	.	PUNCT
inlawrev-4132	696	1	the	the	DET
inlawrev-4132	696	2	petitioners	petitioner	NOUN
inlawrev-4132	696	3	argued	argue	VERB
inlawrev-4132	696	4	that	that	SCONJ
inlawrev-4132	696	5	the	the	DET
inlawrev-4132	696	6	dlgf	dlgf	NOUN
inlawrev-4132	696	7	failed	fail	VERB
inlawrev-4132	696	8	to	to	PART
inlawrev-4132	696	9	rectify	rectify	VERB
inlawrev-4132	696	10	the	the	DET
inlawrev-4132	696	11	mistakes	mistake	NOUN
inlawrev-4132	696	12	even	even	ADV
inlawrev-4132	696	13	after	after	SCONJ
inlawrev-4132	696	14	the	the	DET
inlawrev-4132	696	15	petitioners	petitioner	NOUN
inlawrev-4132	696	16	alerted	alert	VERB
inlawrev-4132	696	17	them	they	PRON
inlawrev-4132	696	18	.	.	PUNCT
inlawrev-4132	697	1	the	the	DET
inlawrev-4132	697	2	court	court	NOUN
inlawrev-4132	697	3	explained	explain	VERB
inlawrev-4132	697	4	that	that	SCONJ
inlawrev-4132	697	5	when	when	SCONJ
inlawrev-4132	697	6	reviewing	review	VERB
inlawrev-4132	697	7	a	a	DET
inlawrev-4132	697	8	dlgf	dlgf	NOUN
inlawrev-4132	697	9	final	final	ADJ
inlawrev-4132	697	10	determination	determination	NOUN
inlawrev-4132	697	11	,	,	PUNCT
inlawrev-4132	697	12	it	it	PRON
inlawrev-4132	697	13	will	will	AUX
inlawrev-4132	697	14	give	give	VERB
inlawrev-4132	697	15	the	the	DET
inlawrev-4132	697	16	dlgf	dlgf	NOUN
inlawrev-4132	697	17	's	's	PART
inlawrev-4132	697	18	determination	determination	NOUN
inlawrev-4132	697	19	great	great	ADJ
inlawrev-4132	697	20	deference	deference	NOUN
inlawrev-4132	697	21	as	as	ADV
inlawrev-4132	697	22	long	long	ADV
inlawrev-4132	697	23	as	as	SCONJ
inlawrev-4132	697	24	it	it	PRON
inlawrev-4132	697	25	is	be	AUX
inlawrev-4132	697	26	supported	support	VERB
inlawrev-4132	697	27	by	by	ADP
inlawrev-4132	697	28	substantial	substantial	ADJ
inlawrev-4132	697	29	evidence.^^^	evidence.^^^	PROPN
inlawrev-4132	697	30	the	the	DET
inlawrev-4132	697	31	court	court	NOUN
inlawrev-4132	697	32	found	find	VERB
inlawrev-4132	697	33	,	,	PUNCT
inlawrev-4132	697	34	after	after	ADP
inlawrev-4132	697	35	reviewing	review	VERB
inlawrev-4132	697	36	the	the	DET
inlawrev-4132	697	37	transcript	transcript	NOUN
inlawrev-4132	697	38	and	and	CCONJ
inlawrev-4132	697	39	evidence	evidence	NOUN
inlawrev-4132	697	40	from	from	ADP
inlawrev-4132	697	41	the	the	DET
inlawrev-4132	697	42	dlgf	dlgf	NOUN
inlawrev-4132	697	43	hearing	hearing	NOUN
inlawrev-4132	697	44	,	,	PUNCT
inlawrev-4132	697	45	that	that	SCONJ
inlawrev-4132	697	46	the	the	DET
inlawrev-4132	697	47	budget	budget	NOUN
inlawrev-4132	697	48	issues	issue	NOUN
inlawrev-4132	697	49	of	of	ADP
inlawrev-4132	697	50	which	which	PRON
inlawrev-4132	697	51	the	the	DET
inlawrev-4132	697	52	petitioners	petitioner	NOUN
inlawrev-4132	697	53	complained	complain	VERB
inlawrev-4132	697	54	were	be	AUX
inlawrev-4132	697	55	really	really	ADV
inlawrev-4132	697	56	nothing	nothing	PRON
inlawrev-4132	697	57	more	more	ADJ
inlawrev-4132	697	58	than	than	ADP
inlawrev-4132	697	59	"	"	PUNCT
inlawrev-4132	697	60	unsupported	unsupported	ADJ
inlawrev-4132	697	61	allegations	allegation	NOUN
inlawrev-4132	697	62	,	,	PUNCT
inlawrev-4132	697	63	conclusory	conclusory	ADJ
inlawrev-4132	697	64	statements	statement	NOUN
inlawrev-4132	697	65	,	,	PUNCT
inlawrev-4132	697	66	open	open	ADV
inlawrev-4132	697	67	-	-	PUNCT
inlawrev-4132	697	68	ended	end	VERB
inlawrev-4132	697	69	questions	question	NOUN
inlawrev-4132	697	70	,	,	PUNCT
inlawrev-4132	697	71	and	and	CCONJ
inlawrev-4132	697	72	opinions	opinion	NOUN
inlawrev-4132	697	73	"	"	PUNCT
inlawrev-4132	697	74	as	as	ADP
inlawrev-4132	697	75	to	to	ADP
inlawrev-4132	697	76	how	how	SCONJ
inlawrev-4132	697	77	money	money	NOUN
inlawrev-4132	697	78	would	would	AUX
inlawrev-4132	697	79	be	be	AUX
inlawrev-4132	697	80	better	well	ADJ
inlawrev-4132	697	81	spent.^^^	spent.^^^	NOUN
inlawrev-4132	697	82	therefore	therefore	ADV
inlawrev-4132	697	83	,	,	PUNCT
inlawrev-4132	697	84	the	the	DET
inlawrev-4132	697	85	court	court	NOUN
inlawrev-4132	697	86	would	would	AUX
inlawrev-4132	697	87	not	not	PART
inlawrev-4132	697	88	find	find	VERB
inlawrev-4132	697	89	that	that	SCONJ
inlawrev-4132	697	90	the	the	DET
inlawrev-4132	697	91	dlgf	dlgf	NOUN
inlawrev-4132	697	92	erred	err	VERB
inlawrev-4132	697	93	with	with	ADP
inlawrev-4132	697	94	regard	regard	NOUN
inlawrev-4132	697	95	to	to	ADP
inlawrev-4132	697	96	the	the	DET
inlawrev-4132	697	97	city	city	NOUN
inlawrev-4132	697	98	's	's	PART
inlawrev-4132	697	99	budget	budget	NOUN
inlawrev-4132	697	100	.	.	PUNCT
inlawrev-4132	698	1	the	the	DET
inlawrev-4132	698	2	court	court	NOUN
inlawrev-4132	698	3	affirmed	affirm	VERB
inlawrev-4132	698	4	the	the	DET
inlawrev-4132	698	5	dlgf	dlgf	NOUN
inlawrev-4132	698	6	's	's	PART
inlawrev-4132	698	7	final	final	ADJ
inlawrev-4132	698	8	determination	determination	NOUN
inlawrev-4132	698	9	in	in	ADP
inlawrev-4132	698	10	its	its	PRON
inlawrev-4132	698	11	entirety.^^^	entirety.^^^	NOUN
inlawrev-4132	698	12	13	13	NUM
inlawrev-4132	698	13	.	.	PUNCT
inlawrev-4132	699	1	hubler	hubler	PROPN
inlawrev-4132	699	2	realty	realty	PROPN
inlawrev-4132	699	3	co.	co.	PROPN
inlawrev-4132	700	1	v.	v.	ADP
inlawrev-4132	700	2	hendricks	hendricks	PROPN
inlawrev-4132	700	3	county	county	PROPN
inlawrev-4132	700	4	assessor.^^^—hubler	assessor.^^^—hubler	PROPN
inlawrev-4132	700	5	realty	realty	PROPN
inlawrev-4132	700	6	company	company	PROPN
inlawrev-4132	700	7	(	(	PUNCT
inlawrev-4132	700	8	"	"	PUNCT
inlawrev-4132	700	9	hubler	hubler	NOUN
inlawrev-4132	700	10	"	"	PUNCT
inlawrev-4132	700	11	)	)	PUNCT
inlawrev-4132	700	12	owned	own	VERB
inlawrev-4132	700	13	three	three	NUM
inlawrev-4132	700	14	contiguous	contiguous	ADJ
inlawrev-4132	700	15	parcels	parcel	NOUN
inlawrev-4132	700	16	of	of	ADP
inlawrev-4132	700	17	land	land	NOUN
inlawrev-4132	700	18	(	(	PUNCT
inlawrev-4132	700	19	"	"	PUNCT
inlawrev-4132	700	20	parcels	parcel	NOUN
inlawrev-4132	700	21	195	195	NUM
inlawrev-4132	700	22	-	-	SYM
inlawrev-4132	700	23	1	1	NUM
inlawrev-4132	700	24	,	,	PUNCT
inlawrev-4132	700	25	195	195	NUM
inlawrev-4132	700	26	-	-	SYM
inlawrev-4132	700	27	2	2	NUM
inlawrev-4132	700	28	,	,	PUNCT
inlawrev-4132	700	29	and	and	CCONJ
inlawrev-4132	700	30	197	197	NUM
inlawrev-4132	700	31	-	-	SYM
inlawrev-4132	700	32	1	1	NUM
inlawrev-4132	700	33	"	"	PUNCT
inlawrev-4132	700	34	)	)	PUNCT
inlawrev-4132	700	35	in	in	ADP
inlawrev-4132	700	36	plainfield	plainfield	PROPN
inlawrev-4132	700	37	,	,	PUNCT
inlawrev-4132	700	38	indiana	indiana	PROPN
inlawrev-4132	700	39	.	.	PUNCT
inlawrev-4132	701	1	parcels	parcel	NOUN
inlawrev-4132	701	2	195	195	NUM
inlawrev-4132	701	3	-	-	SYM
inlawrev-4132	701	4	1	1	NUM
inlawrev-4132	701	5	and	and	CCONJ
inlawrev-4132	701	6	197	197	NUM
inlawrev-4132	701	7	-	-	SYM
inlawrev-4132	701	8	1	1	NUM
inlawrev-4132	701	9	were	be	AUX
inlawrev-4132	701	10	occupied	occupy	VERB
inlawrev-4132	701	11	by	by	ADP
inlawrev-4132	701	12	an	an	DET
inlawrev-4132	701	13	automobile	automobile	NOUN
inlawrev-4132	701	14	service	service	NOUN
inlawrev-4132	701	15	center	center	NOUN
inlawrev-4132	701	16	,	,	PUNCT
inlawrev-4132	701	17	and	and	CCONJ
inlawrev-4132	701	18	a	a	DET
inlawrev-4132	701	19	commercial	commercial	ADJ
inlawrev-4132	701	20	garage	garage	NOUN
inlawrev-4132	701	21	sat	sit	VERB
inlawrev-4132	701	22	on	on	ADP
inlawrev-4132	701	23	parcel	parcel	NOUN
inlawrev-4132	701	24	197	197	NUM
inlawrev-4132	701	25	-	-	SYM
inlawrev-4132	701	26	1	1	NUM
inlawrev-4132	701	27	.	.	PUNCT
inlawrev-4132	702	1	for	for	ADP
inlawrev-4132	702	2	tax	tax	NOUN
inlawrev-4132	702	3	year	year	NOUN
inlawrev-4132	702	4	2006	2006	NUM
inlawrev-4132	702	5	,	,	PUNCT
inlawrev-4132	702	6	parcel	parcel	VERB
inlawrev-4132	702	7	195	195	NUM
inlawrev-4132	702	8	-	-	SYM
inlawrev-4132	702	9	1	1	NUM
inlawrev-4132	702	10	was	be	AUX
inlawrev-4132	702	11	assessed	assess	VERB
inlawrev-4132	702	12	at	at	ADP
inlawrev-4132	702	13	$	$	SYM
inlawrev-4132	702	14	1,01	1,01	NUM
inlawrev-4132	702	15	1,400	1,400	NUM
inlawrev-4132	702	16	;	;	PUNCT
inlawrev-4132	702	17	parcel	parcel	NOUN
inlawrev-4132	702	18	195	195	NUM
inlawrev-4132	702	19	-	-	SYM
inlawrev-4132	702	20	2	2	NUM
inlawrev-4132	702	21	was	be	AUX
inlawrev-4132	702	22	assessed	assess	VERB
inlawrev-4132	702	23	at	at	ADP
inlawrev-4132	702	24	$	$	SYM
inlawrev-4132	702	25	173,300	173,300	NUM
inlawrev-4132	702	26	;	;	PUNCT
inlawrev-4132	702	27	and	and	CCONJ
inlawrev-4132	702	28	parcel	parcel	VERB
inlawrev-4132	702	29	197	197	NUM
inlawrev-4132	702	30	-	-	SYM
inlawrev-4132	702	31	1	1	NUM
inlawrev-4132	702	32	was	be	AUX
inlawrev-4132	702	33	assessed	assess	VERB
inlawrev-4132	702	34	by	by	ADP
inlawrev-4132	702	35	the	the	DET
inlawrev-4132	702	36	hendricks	hendricks	PROPN
inlawrev-4132	702	37	county	county	NOUN
inlawrev-4132	702	38	assessor	assessor	NOUN
inlawrev-4132	702	39	(	(	PUNCT
inlawrev-4132	702	40	the	the	DET
inlawrev-4132	702	41	"	"	PUNCT
inlawrev-4132	702	42	assessor	assessor	NOUN
inlawrev-4132	702	43	"	"	PUNCT
inlawrev-4132	702	44	)	)	PUNCT
inlawrev-4132	702	45	at	at	ADP
inlawrev-4132	702	46	$	$	SYM
inlawrev-4132	702	47	453,500	453,500	NUM
inlawrev-4132	702	48	.	.	PUNCT
inlawrev-4132	703	1	^^^	^^^	ADJ
inlawrev-4132	703	2	hubler	hubler	NOUN
inlawrev-4132	703	3	timely	timely	ADV
inlawrev-4132	703	4	filed	file	VERB
inlawrev-4132	703	5	three	three	NUM
inlawrev-4132	703	6	petitions	petition	NOUN
inlawrev-4132	703	7	for	for	ADP
inlawrev-4132	703	8	review	review	NOUN
inlawrev-4132	703	9	with	with	ADP
inlawrev-4132	703	10	the	the	DET
inlawrev-4132	703	11	hendricks	hendricks	PROPN
inlawrev-4132	703	12	county	county	PROPN
inlawrev-4132	703	13	ptaboa	ptaboa	NOUN
inlawrev-4132	703	14	,	,	PUNCT
inlawrev-4132	703	15	alleging	allege	VERB
inlawrev-4132	703	16	that	that	SCONJ
inlawrev-4132	703	17	its	its	PRON
inlawrev-4132	703	18	assessments	assessment	NOUN
inlawrev-4132	703	19	were	be	AUX
inlawrev-4132	703	20	inaccurate	inaccurate	ADJ
inlawrev-4132	703	21	because	because	SCONJ
inlawrev-4132	703	22	the	the	DET
inlawrev-4132	703	23	three	three	NUM
inlawrev-4132	703	24	parcels	parcel	NOUN
inlawrev-4132	703	25	should	should	AUX
inlawrev-4132	703	26	have	have	AUX
inlawrev-4132	703	27	been	be	AUX
inlawrev-4132	703	28	assessed	assess	VERB
inlawrev-4132	703	29	as	as	ADP
inlawrev-4132	703	30	a	a	DET
inlawrev-4132	703	31	single	single	ADJ
inlawrev-4132	703	32	property	property	NOUN
inlawrev-4132	703	33	.	.	PUNCT
inlawrev-4132	704	1	^^^	^^^	ADP
inlawrev-4132	704	2	the	the	DET
inlawrev-4132	704	3	ptaboa	ptaboa	NOUN
inlawrev-4132	704	4	held	hold	VERB
inlawrev-4132	704	5	a	a	DET
inlawrev-4132	704	6	hearing	hearing	NOUN
inlawrev-4132	704	7	and	and	CCONJ
inlawrev-4132	704	8	issued	issue	VERB
inlawrev-4132	704	9	three	three	NUM
inlawrev-4132	704	10	final	final	ADJ
inlawrev-4132	704	11	determinations	determination	NOUN
inlawrev-4132	704	12	in	in	ADP
inlawrev-4132	704	13	which	which	PRON
inlawrev-4132	704	14	it	it	PRON
inlawrev-4132	704	15	adjusted	adjust	VERB
inlawrev-4132	704	16	the	the	DET
inlawrev-4132	704	17	assessments	assessment	NOUN
inlawrev-4132	704	18	ofparcels	ofparcel	NOUN
inlawrev-4132	704	19	195	195	NUM
inlawrev-4132	704	20	-	-	SYM
inlawrev-4132	704	21	1	1	NUM
inlawrev-4132	704	22	and	and	CCONJ
inlawrev-4132	704	23	195	195	NUM
inlawrev-4132	704	24	-	-	SYM
inlawrev-4132	704	25	2	2	NUM
inlawrev-4132	704	26	because	because	SCONJ
inlawrev-4132	704	27	"	"	PUNCT
inlawrev-4132	704	28	the	the	DET
inlawrev-4132	704	29	land	land	NOUN
inlawrev-4132	704	30	delineations	delineation	NOUN
inlawrev-4132	704	31	on	on	ADP
inlawrev-4132	704	32	.	.	PUNCT
inlawrev-4132	704	33	.	.	PUNCT
inlawrev-4132	704	34	.	.	PUNCT
inlawrev-4132	705	1	the	the	DET
inlawrev-4132	705	2	[	[	X
inlawrev-4132	705	3	two	two	NUM
inlawrev-4132	705	4	]	]	PUNCT
inlawrev-4132	705	5	parcels	parcel	NOUN
inlawrev-4132	705	6	were	be	AUX
inlawrev-4132	705	7	incorrect	incorrect	ADJ
inlawrev-4132	705	8	.	.	PUNCT
inlawrev-4132	705	9	"^^^	"^^^	PUNCT
inlawrev-4132	706	1	the	the	DET
inlawrev-4132	706	2	ptaboa	ptaboa	NOUN
inlawrev-4132	706	3	'	'	PART
inlawrev-4132	706	4	s	s	NOUN
inlawrev-4132	706	5	determination	determination	NOUN
inlawrev-4132	706	6	decreased	decrease	VERB
inlawrev-4132	706	7	the	the	DET
inlawrev-4132	706	8	overall	overall	ADJ
inlawrev-4132	706	9	assessed	assessed	ADJ
inlawrev-4132	706	10	value	value	NOUN
inlawrev-4132	706	11	ofhubler	ofhubler	NOUN
inlawrev-4132	706	12	's	's	PART
inlawrev-4132	706	13	three	three	NUM
inlawrev-4132	706	14	parcels	parcel	NOUN
inlawrev-4132	706	15	from	from	ADP
inlawrev-4132	706	16	$	$	SYM
inlawrev-4132	706	17	1,638,200	1,638,200	NUM
inlawrev-4132	706	18	to	to	PART
inlawrev-4132	706	19	$	$	SYM
inlawrev-4132	706	20	1,553,000.'^	1,553,000.'^	NUM
inlawrev-4132	706	21	'	'	PART
inlawrev-4132	706	22	222	222	NUM
inlawrev-4132	706	23	.	.	PUNCT
inlawrev-4132	707	1	mat	mat	NOUN
inlawrev-4132	707	2	1144	1144	NUM
inlawrev-4132	707	3	.	.	PUNCT
inlawrev-4132	708	1	223	223	NUM
inlawrev-4132	708	2	.	.	PUNCT
inlawrev-4132	708	3	mat	mat	NOUN
inlawrev-4132	708	4	1145	1145	NUM
inlawrev-4132	708	5	.	.	PUNCT
inlawrev-4132	709	1	224	224	NUM
inlawrev-4132	709	2	.	.	PUNCT
inlawrev-4132	710	1	mat	mat	NOUN
inlawrev-4132	710	2	1145	1145	NUM
inlawrev-4132	710	3	-	-	SYM
inlawrev-4132	710	4	46	46	NUM
inlawrev-4132	710	5	.	.	NOUN
inlawrev-4132	711	1	225	225	NUM
inlawrev-4132	711	2	.	.	X
inlawrev-4132	711	3	mat	mat	PROPN
inlawrev-4132	711	4	1147	1147	NUM
inlawrev-4132	711	5	.	.	PUNCT
inlawrev-4132	712	1	226	226	NUM
inlawrev-4132	712	2	.	.	PUNCT
inlawrev-4132	713	1	i	i	PRON
inlawrev-4132	713	2	d.	d.	PROPN
inlawrev-4132	713	3	111	111	NUM
inlawrev-4132	713	4	.	.	PUNCT
inlawrev-4132	714	1	i	i	PRON
inlawrev-4132	714	2	d.	d.	PROPN
inlawrev-4132	714	3	it^.	it^.	VERB
inlawrev-4132	714	4	938n.e.2d311	938n.e.2d311	PROPN
inlawrev-4132	714	5	(	(	PUNCT
inlawrev-4132	714	6	ind	ind	NOUN
inlawrev-4132	714	7	.	.	PUNCT
inlawrev-4132	715	1	tc	tc	X
inlawrev-4132	715	2	.	.	NOUN
inlawrev-4132	715	3	2010	2010	NUM
inlawrev-4132	715	4	)	)	PUNCT
inlawrev-4132	715	5	.	.	PUNCT
inlawrev-4132	716	1	229	229	NUM
inlawrev-4132	716	2	.	.	PUNCT
inlawrev-4132	716	3	mat	mat	PROPN
inlawrev-4132	716	4	312	312	NUM
inlawrev-4132	716	5	.	.	NOUN
inlawrev-4132	716	6	230	230	NUM
inlawrev-4132	716	7	.	.	PUNCT
inlawrev-4132	717	1	i	i	PRON
inlawrev-4132	717	2	d	d	PROPN
inlawrev-4132	717	3	231	231	NUM
inlawrev-4132	717	4	.	.	PUNCT
inlawrev-4132	718	1	i	i	PRON
inlawrev-4132	718	2	d	d	PROPN
inlawrev-4132	718	3	11>1	11>1	PROPN
inlawrev-4132	718	4	.	.	PUNCT
inlawrev-4132	719	1	mat	mat	PROPN
inlawrev-4132	719	2	313	313	NUM
inlawrev-4132	719	3	.	.	X
inlawrev-4132	719	4	1492	1492	NUM
inlawrev-4132	719	5	indiana	indiana	PROPN
inlawrev-4132	719	6	law	law	PROPN
inlawrev-4132	719	7	review	review	NOUN
inlawrev-4132	720	1	[	[	X
inlawrev-4132	720	2	vol	vol	NOUN
inlawrev-4132	720	3	.	.	PUNCT
inlawrev-4132	720	4	44	44	NUM
inlawrev-4132	720	5	:	:	SYM
inlawrev-4132	720	6	1467	1467	NUM
inlawrev-4132	720	7	unsatisfied	unsatisfied	ADJ
inlawrev-4132	720	8	,	,	PUNCT
inlawrev-4132	720	9	hubler	hubler	NOUN
inlawrev-4132	720	10	timely	timely	ADV
inlawrev-4132	720	11	filed	file	VERB
inlawrev-4132	720	12	three	three	NUM
inlawrev-4132	720	13	petitions	petition	NOUN
inlawrev-4132	720	14	for	for	ADP
inlawrev-4132	720	15	review	review	NOUN
inlawrev-4132	720	16	with	with	ADP
inlawrev-4132	720	17	the	the	DET
inlawrev-4132	720	18	ibtr	ibtr	VERB
inlawrev-4132	720	19	.	.	PUNCT
inlawrev-4132	721	1	hubler	hubler	NOUN
inlawrev-4132	721	2	's	's	PART
inlawrev-4132	721	3	appraisal	appraisal	NOUN
inlawrev-4132	721	4	,	,	PUNCT
inlawrev-4132	721	5	presented	present	VERB
inlawrev-4132	721	6	during	during	ADP
inlawrev-4132	721	7	the	the	DET
inlawrev-4132	721	8	ibtr	ibtr	ADJ
inlawrev-4132	721	9	hearing	hearing	NOUN
inlawrev-4132	721	10	,	,	PUNCT
inlawrev-4132	721	11	valued	value	VERB
inlawrev-4132	721	12	the	the	DET
inlawrev-4132	721	13	properties	property	NOUN
inlawrev-4132	721	14	at	at	ADP
inlawrev-4132	721	15	$	$	SYM
inlawrev-4132	721	16	1,375,000	1,375,000	NUM
inlawrev-4132	721	17	.	.	PUNCT
inlawrev-4132	722	1	the	the	DET
inlawrev-4132	722	2	ptaboa	ptaboa	NOUN
inlawrev-4132	722	3	argued	argue	VERB
inlawrev-4132	722	4	in	in	ADP
inlawrev-4132	722	5	response	response	NOUN
inlawrev-4132	722	6	that	that	SCONJ
inlawrev-4132	722	7	hubler	hubler	NOUN
inlawrev-4132	722	8	's	's	PART
inlawrev-4132	722	9	sales	sale	NOUN
inlawrev-4132	722	10	disclosure	disclosure	NOUN
inlawrev-4132	722	11	form	form	NOUN
inlawrev-4132	722	12	demonstrated	demonstrate	VERB
inlawrev-4132	722	13	that	that	SCONJ
inlawrev-4132	722	14	the	the	DET
inlawrev-4132	722	15	assessed	assessed	ADJ
inlawrev-4132	722	16	value	value	NOUN
inlawrev-4132	722	17	of	of	ADP
inlawrev-4132	722	18	the	the	DET
inlawrev-4132	722	19	properties	property	NOUN
inlawrev-4132	722	20	was	be	AUX
inlawrev-4132	722	21	not	not	PART
inlawrev-4132	722	22	too	too	ADV
inlawrev-4132	722	23	high.^^^	high.^^^	PROPN
inlawrev-4132	722	24	the	the	DET
inlawrev-4132	722	25	ibtr	ibtr	NOUN
inlawrev-4132	722	26	's	's	PART
inlawrev-4132	722	27	final	final	ADJ
inlawrev-4132	722	28	determination	determination	NOUN
inlawrev-4132	722	29	"	"	PUNCT
inlawrev-4132	722	30	explained	explain	VERB
inlawrev-4132	722	31	that	that	SCONJ
inlawrev-4132	722	32	the	the	DET
inlawrev-4132	722	33	totality	totality	NOUN
inlawrev-4132	722	34	of	of	ADP
inlawrev-4132	722	35	the	the	DET
inlawrev-4132	722	36	evidence	evidence	NOUN
inlawrev-4132	722	37	.	.	PUNCT
inlawrev-4132	722	38	.	.	PUNCT
inlawrev-4132	723	1	.	.	PUNCT
inlawrev-4132	723	2	demonstrated	demonstrate	VERB
inlawrev-4132	723	3	that	that	SCONJ
inlawrev-4132	723	4	the	the	DET
inlawrev-4132	723	5	ptaboa	ptaboa	NOUN
inlawrev-4132	723	6	's	's	PART
inlawrev-4132	723	7	assessments	assessment	NOUN
inlawrev-4132	723	8	did	do	AUX
inlawrev-4132	723	9	indeed	indeed	ADV
inlawrev-4132	723	10	reflect	reflect	VERB
inlawrev-4132	723	11	the	the	DET
inlawrev-4132	723	12	properties	property	NOUN
inlawrev-4132	723	13	'	'	PART
inlawrev-4132	723	14	market	market	NOUN
inlawrev-4132	723	15	values	value	NOUN
inlawrev-4132	723	16	-	-	PUNCT
inlawrev-4132	723	17	in	in	ADP
inlawrev-4132	723	18	-	-	PUNCT
inlawrev-4132	723	19	use	use	NOUN
inlawrev-4132	723	20	.	.	PUNCT
inlawrev-4132	724	1	"^^"^	"^^"^	PROPN
inlawrev-4132	724	2	hubler	hubler	NOUN
inlawrev-4132	724	3	timely	timely	ADV
inlawrev-4132	724	4	filed	file	VERB
inlawrev-4132	724	5	an	an	DET
inlawrev-4132	724	6	original	original	ADJ
inlawrev-4132	724	7	tax	tax	NOUN
inlawrev-4132	724	8	appeal	appeal	NOUN
inlawrev-4132	724	9	.	.	PUNCT
inlawrev-4132	725	1	on	on	ADP
inlawrev-4132	725	2	appeal	appeal	NOUN
inlawrev-4132	725	3	,	,	PUNCT
inlawrev-4132	725	4	hubler	hubler	NOUN
inlawrev-4132	725	5	called	call	VERB
inlawrev-4132	725	6	for	for	ADP
inlawrev-4132	725	7	reversal	reversal	NOUN
inlawrev-4132	725	8	of	of	ADP
inlawrev-4132	725	9	the	the	DET
inlawrev-4132	725	10	ibtr	ibtr	NOUN
inlawrev-4132	725	11	's	's	PART
inlawrev-4132	725	12	final	final	ADJ
inlawrev-4132	725	13	determination	determination	NOUN
inlawrev-4132	725	14	because	because	SCONJ
inlawrev-4132	725	15	it	it	PRON
inlawrev-4132	725	16	sanctioned	sanction	VERB
inlawrev-4132	725	17	selective	selective	ADJ
inlawrev-4132	725	18	reappraisal	reappraisal	NOUN
inlawrev-4132	725	19	and	and	CCONJ
inlawrev-4132	725	20	sales	sale	NOUN
inlawrev-4132	725	21	chasing	chasing	NOUN
inlawrev-4132	725	22	.	.	PUNCT
inlawrev-4132	726	1	the	the	DET
inlawrev-4132	726	2	court	court	NOUN
inlawrev-4132	726	3	,	,	PUNCT
inlawrev-4132	726	4	however	however	ADV
inlawrev-4132	726	5	,	,	PUNCT
inlawrev-4132	726	6	found	find	VERB
inlawrev-4132	726	7	that	that	SCONJ
inlawrev-4132	726	8	the	the	DET
inlawrev-4132	726	9	certified	certify	VERB
inlawrev-4132	726	10	administrative	administrative	ADJ
inlawrev-4132	726	11	record	record	NOUN
inlawrev-4132	726	12	failed	fail	VERB
inlawrev-4132	726	13	to	to	PART
inlawrev-4132	726	14	show	show	VERB
inlawrev-4132	726	15	that	that	SCONJ
inlawrev-4132	726	16	the	the	DET
inlawrev-4132	726	17	assessor	assessor	NOUN
inlawrev-4132	726	18	or	or	CCONJ
inlawrev-4132	726	19	the	the	DET
inlawrev-4132	726	20	ptaboa	ptaboa	NOUN
inlawrev-4132	726	21	applied	apply	VERB
inlawrev-4132	726	22	either	either	CCONJ
inlawrev-4132	726	23	selective	selective	ADJ
inlawrev-4132	726	24	reappraisal	reappraisal	NOUN
inlawrev-4132	726	25	or	or	CCONJ
inlawrev-4132	726	26	sales	sale	NOUN
inlawrev-4132	726	27	chasing	chase	VERB
inlawrev-4132	726	28	in	in	ADP
inlawrev-4132	726	29	determining	determine	VERB
inlawrev-4132	726	30	the	the	DET
inlawrev-4132	726	31	market	market	NOUN
inlawrev-4132	726	32	values	value	NOUN
inlawrev-4132	726	33	-	-	PUNCT
inlawrev-4132	726	34	in	in	ADP
inlawrev-4132	726	35	-	-	PUNCT
inlawrev-4132	726	36	use	use	NOUN
inlawrev-4132	726	37	ofhubler	ofhubler	NOUN
inlawrev-4132	726	38	's	's	PART
inlawrev-4132	726	39	parcels.^^^	parcels.^^^	NOUN
inlawrev-4132	726	40	the	the	DET
inlawrev-4132	726	41	court	court	NOUN
inlawrev-4132	726	42	explained	explain	VERB
inlawrev-4132	726	43	that	that	SCONJ
inlawrev-4132	726	44	"	"	PUNCT
inlawrev-4132	726	45	[	[	X
inlawrev-4132	726	46	w]hen	w]hen	ADV
inlawrev-4132	726	47	a	a	DET
inlawrev-4132	726	48	taxpayer	taxpayer	NOUN
inlawrev-4132	726	49	elects	elect	NOUN
inlawrev-4132	726	50	to	to	PART
inlawrev-4132	726	51	challenge	challenge	VERB
inlawrev-4132	726	52	its	its	PRON
inlawrev-4132	726	53	assessment	assessment	NOUN
inlawrev-4132	726	54	,	,	PUNCT
inlawrev-4132	726	55	it	it	PRON
inlawrev-4132	726	56	assumes	assume	VERB
inlawrev-4132	726	57	a	a	DET
inlawrev-4132	726	58	certain	certain	ADJ
inlawrev-4132	726	59	degree	degree	NOUN
inlawrev-4132	726	60	of	of	ADP
inlawrev-4132	726	61	risk	risk	NOUN
inlawrev-4132	726	62	,	,	PUNCT
inlawrev-4132	726	63	as	as	SCONJ
inlawrev-4132	726	64	resolution	resolution	NOUN
inlawrev-4132	726	65	of	of	ADP
inlawrev-4132	726	66	a	a	DET
inlawrev-4132	726	67	property	property	NOUN
inlawrev-4132	726	68	tax	tax	NOUN
inlawrev-4132	726	69	appeal	appeal	NOUN
inlawrev-4132	726	70	may	may	AUX
inlawrev-4132	726	71	lead	lead	VERB
inlawrev-4132	726	72	to	to	ADP
inlawrev-4132	726	73	an	an	DET
inlawrev-4132	726	74	increase	increase	NOUN
inlawrev-4132	726	75	in	in	ADP
inlawrev-4132	726	76	assessment	assessment	NOUN
inlawrev-4132	726	77	.	.	PUNCT
inlawrev-4132	727	1	"^^^	"^^^	PUNCT
inlawrev-4132	728	1	also	also	ADV
inlawrev-4132	728	2	,	,	PUNCT
inlawrev-4132	728	3	each	each	DET
inlawrev-4132	728	4	party	party	NOUN
inlawrev-4132	728	5	to	to	ADP
inlawrev-4132	728	6	an	an	DET
inlawrev-4132	728	7	appeal	appeal	NOUN
inlawrev-4132	728	8	uses	use	VERB
inlawrev-4132	728	9	probative	probative	ADJ
inlawrev-4132	728	10	evidence	evidence	NOUN
inlawrev-4132	728	11	in	in	ADP
inlawrev-4132	728	12	order	order	NOUN
inlawrev-4132	728	13	to	to	PART
inlawrev-4132	728	14	prove	prove	VERB
inlawrev-4132	728	15	to	to	ADP
inlawrev-4132	728	16	the	the	DET
inlawrev-4132	728	17	ibtr	ibtr	ADJ
inlawrev-4132	728	18	that	that	SCONJ
inlawrev-4132	728	19	its	its	PRON
inlawrev-4132	728	20	valuation	valuation	NOUN
inlawrev-4132	728	21	best	well	ADV
inlawrev-4132	728	22	reflects	reflect	VERB
inlawrev-4132	728	23	a	a	DET
inlawrev-4132	728	24	property	property	NOUN
inlawrev-4132	728	25	's	's	PART
inlawrev-4132	728	26	market	market	NOUN
inlawrev-4132	728	27	value	value	NOUN
inlawrev-4132	728	28	-	-	PUNCT
inlawrev-4132	728	29	in	in	ADP
inlawrev-4132	728	30	-	-	PUNCT
inlawrev-4132	728	31	use.^^^	use.^^^	NOUN
inlawrev-4132	728	32	the	the	DET
inlawrev-4132	728	33	court	court	NOUN
inlawrev-4132	728	34	found	find	VERB
inlawrev-4132	728	35	that	that	SCONJ
inlawrev-4132	728	36	the	the	DET
inlawrev-4132	728	37	evidence	evidence	NOUN
inlawrev-4132	728	38	revealed	reveal	VERB
inlawrev-4132	728	39	that	that	SCONJ
inlawrev-4132	728	40	the	the	DET
inlawrev-4132	728	41	assessor	assessor	NOUN
inlawrev-4132	728	42	's	's	PART
inlawrev-4132	728	43	initial	initial	ADJ
inlawrev-4132	728	44	$	$	SYM
inlawrev-4132	728	45	1.6	1.6	NUM
inlawrev-4132	728	46	million	million	NUM
inlawrev-4132	728	47	valuation	valuation	NOUN
inlawrev-4132	728	48	ofhubler	ofhubler	NOUN
inlawrev-4132	728	49	's	's	PART
inlawrev-4132	728	50	properties	property	NOUN
inlawrev-4132	728	51	was	be	AUX
inlawrev-4132	728	52	a	a	DET
inlawrev-4132	728	53	result	result	NOUN
inlawrev-4132	728	54	ofindiana	ofindiana	NOUN
inlawrev-4132	728	55	's	's	PART
inlawrev-4132	728	56	annual	annual	ADJ
inlawrev-4132	728	57	trending	trending	NOUN
inlawrev-4132	728	58	process	process	NOUN
inlawrev-4132	728	59	and	and	CCONJ
inlawrev-4132	728	60	not	not	PART
inlawrev-4132	728	61	the	the	DET
inlawrev-4132	728	62	product	product	NOUN
inlawrev-4132	728	63	of	of	ADP
inlawrev-4132	728	64	"	"	PUNCT
inlawrev-4132	728	65	sales	sale	NOUN
inlawrev-4132	728	66	chasing	chasing	NOUN
inlawrev-4132	728	67	,	,	PUNCT
inlawrev-4132	728	68	spot	spot	NOUN
inlawrev-4132	728	69	assessments	assessment	NOUN
inlawrev-4132	728	70	,	,	PUNCT
inlawrev-4132	728	71	or	or	CCONJ
inlawrev-4132	728	72	selective	selective	ADJ
inlawrev-4132	728	73	reappraisals	reappraisal	NOUN
inlawrev-4132	728	74	.	.	PUNCT
inlawrev-4132	729	1	"	"	PUNCT
inlawrev-4132	729	2	^^^	^^^	ADJ
inlawrev-4132	729	3	rather	rather	ADV
inlawrev-4132	729	4	,	,	PUNCT
inlawrev-4132	729	5	the	the	DET
inlawrev-4132	729	6	evidence	evidence	NOUN
inlawrev-4132	729	7	suggested	suggest	VERB
inlawrev-4132	729	8	that	that	SCONJ
inlawrev-4132	729	9	both	both	CCONJ
inlawrev-4132	729	10	the	the	DET
inlawrev-4132	729	11	assessor	assessor	NOUN
inlawrev-4132	729	12	and	and	CCONJ
inlawrev-4132	729	13	the	the	DET
inlawrev-4132	729	14	ptaboa	ptaboa	NOUN
inlawrev-4132	729	15	reviewed	review	VERB
inlawrev-4132	729	16	hubler	hubler	NOUN
inlawrev-4132	729	17	's	's	PART
inlawrev-4132	729	18	sales	sale	NOUN
inlawrev-4132	729	19	disclosure	disclosure	NOUN
inlawrev-4132	729	20	form	form	NOUN
inlawrev-4132	729	21	in	in	ADP
inlawrev-4132	729	22	order	order	NOUN
inlawrev-4132	729	23	to	to	PART
inlawrev-4132	729	24	determine	determine	VERB
inlawrev-4132	729	25	whether	whether	SCONJ
inlawrev-4132	729	26	the	the	DET
inlawrev-4132	729	27	properties	property	NOUN
inlawrev-4132	729	28	were	be	AUX
inlawrev-4132	729	29	overvalued	overvalue	VERB
inlawrev-4132	729	30	for	for	ADP
inlawrev-4132	729	31	assessment	assessment	NOUN
inlawrev-4132	729	32	purposes	purpose	NOUN
inlawrev-4132	729	33	.	.	PUNCT
inlawrev-4132	730	1	finally	finally	ADV
inlawrev-4132	730	2	,	,	PUNCT
inlawrev-4132	730	3	the	the	DET
inlawrev-4132	730	4	court	court	NOUN
inlawrev-4132	730	5	found	find	VERB
inlawrev-4132	730	6	that	that	SCONJ
inlawrev-4132	730	7	the	the	DET
inlawrev-4132	730	8	ibtr	ibtr	NOUN
inlawrev-4132	730	9	reached	reach	VERB
inlawrev-4132	730	10	its	its	PRON
inlawrev-4132	730	11	conclusions	conclusion	NOUN
inlawrev-4132	730	12	by	by	ADP
inlawrev-4132	730	13	weighing	weigh	VERB
inlawrev-4132	730	14	the	the	DET
inlawrev-4132	730	15	evidence	evidence	NOUN
inlawrev-4132	730	16	presented	present	VERB
inlawrev-4132	730	17	by	by	ADP
inlawrev-4132	730	18	both	both	DET
inlawrev-4132	730	19	hubler	hubler	NOUN
inlawrev-4132	730	20	and	and	CCONJ
inlawrev-4132	730	21	by	by	ADP
inlawrev-4132	730	22	the	the	DET
inlawrev-4132	730	23	ptaboa	ptaboa	NOUN
inlawrev-4132	730	24	,	,	PUNCT
inlawrev-4132	730	25	which	which	PRON
inlawrev-4132	730	26	is	be	AUX
inlawrev-4132	730	27	within	within	ADP
inlawrev-4132	730	28	the	the	DET
inlawrev-4132	730	29	purview	purview	NOUN
inlawrev-4132	730	30	of	of	ADP
inlawrev-4132	730	31	the	the	DET
inlawrev-4132	730	32	ibtr.^^^	ibtr.^^^	PROPN
inlawrev-4132	730	33	14	14	NUM
inlawrev-4132	730	34	.	.	PUNCT
inlawrev-4132	730	35	shelby	shelby	PROPN
inlawrev-4132	730	36	county	county	PROPN
inlawrev-4132	730	37	assessor	assessor	PROPN
inlawrev-4132	730	38	v.	v.	PROPN
inlawrev-4132	730	39	shelby	shelby	PROPN
inlawrev-4132	730	40	's	's	PART
inlawrev-4132	730	41	landing	landing	NOUN
inlawrev-4132	730	42	-	-	PUNCT
inlawrev-4132	730	43	ii	ii	NOUN
inlawrev-4132	730	44	,	,	PUNCT
inlawrev-4132	730	45	lp.^^^—in	lp.^^^—in	NUM
inlawrev-4132	730	46	2006	2006	NUM
inlawrev-4132	730	47	,	,	PUNCT
inlawrev-4132	730	48	shelby	shelby	PROPN
inlawrev-4132	730	49	's	's	PART
inlawrev-4132	730	50	landing	landing	NOUN
inlawrev-4132	730	51	-	-	PUNCT
inlawrev-4132	730	52	ii	ii	NOUN
inlawrev-4132	730	53	,	,	PUNCT
inlawrev-4132	730	54	lp	lp	PROPN
inlawrev-4132	730	55	(	(	PUNCT
inlawrev-4132	730	56	"	"	PUNCT
inlawrev-4132	730	57	shelby	shelby	PROPN
inlawrev-4132	730	58	lp	lp	PROPN
inlawrev-4132	730	59	"	"	PUNCT
inlawrev-4132	730	60	)	)	PUNCT
inlawrev-4132	730	61	owned	own	VERB
inlawrev-4132	730	62	two	two	NUM
inlawrev-4132	730	63	low	low	ADJ
inlawrev-4132	730	64	-	-	PUNCT
inlawrev-4132	730	65	income	income	NOUN
inlawrev-4132	730	66	apartment	apartment	NOUN
inlawrev-4132	730	67	complexes	complex	NOUN
inlawrev-4132	730	68	in	in	ADP
inlawrev-4132	730	69	shelbj^ille	shelbj^ille	NOUN
inlawrev-4132	730	70	,	,	PUNCT
inlawrev-4132	730	71	indiana	indiana	PROPN
inlawrev-4132	730	72	.	.	PUNCT
inlawrev-4132	731	1	the	the	DET
inlawrev-4132	731	2	complexes	complex	NOUN
inlawrev-4132	731	3	were	be	AUX
inlawrev-4132	731	4	completed	complete	VERB
inlawrev-4132	731	5	in	in	ADP
inlawrev-4132	731	6	early	early	ADJ
inlawrev-4132	731	7	2006	2006	NUM
inlawrev-4132	731	8	and	and	CCONJ
inlawrev-4132	731	9	commenced	commence	VERB
inlawrev-4132	731	10	operations	operation	NOUN
inlawrev-4132	731	11	shortly	shortly	ADV
inlawrev-4132	731	12	thereafter	thereafter	ADV
inlawrev-4132	731	13	.	.	PUNCT
inlawrev-4132	732	1	both	both	DET
inlawrev-4132	732	2	complexes	complex	NOUN
inlawrev-4132	732	3	were	be	AUX
inlawrev-4132	732	4	designed	design	VERB
inlawrev-4132	732	5	as	as	ADP
inlawrev-4132	732	6	low	low	ADJ
inlawrev-4132	732	7	-	-	PUNCT
inlawrev-4132	732	8	income	income	NOUN
inlawrev-4132	732	9	housing	housing	NOUN
inlawrev-4132	732	10	in	in	ADP
inlawrev-4132	732	11	order	order	NOUN
inlawrev-4132	732	12	to	to	PART
inlawrev-4132	732	13	qualify	qualify	VERB
inlawrev-4132	732	14	for	for	ADP
inlawrev-4132	732	15	federal	federal	ADJ
inlawrev-4132	732	16	tax	tax	NOUN
inlawrev-4132	732	17	credits	credit	NOUN
inlawrev-4132	732	18	under	under	ADP
inlawrev-4132	732	19	the	the	DET
inlawrev-4132	732	20	irc	irc	PROPN
inlawrev-4132	732	21	.	.	PUNCT
inlawrev-4132	732	22	shelby	shelby	PROPN
inlawrev-4132	732	23	lp	lp	PROPN
inlawrev-4132	732	24	awarded	award	VERB
inlawrev-4132	732	25	those	those	DET
inlawrev-4132	732	26	tax	tax	NOUN
inlawrev-4132	732	27	credits	credit	NOUN
inlawrev-4132	732	28	to	to	PART
inlawrev-4132	732	29	project	project	VERB
inlawrev-4132	732	30	investors	investor	NOUN
inlawrev-4132	732	31	over	over	ADP
inlawrev-4132	732	32	a	a	DET
inlawrev-4132	732	33	period	period	NOUN
inlawrev-4132	732	34	of	of	ADP
inlawrev-4132	732	35	ten	ten	NUM
inlawrev-4132	732	36	years.^	years.^	NOUN
inlawrev-4132	732	37	"	"	PUNCT
inlawrev-4132	732	38	*	*	NOUN
inlawrev-4132	732	39	'	'	PUNCT
inlawrev-4132	732	40	in	in	ADP
inlawrev-4132	732	41	exchange	exchange	NOUN
inlawrev-4132	732	42	,	,	PUNCT
inlawrev-4132	732	43	shelby	shelby	PROPN
inlawrev-4132	732	44	lp	lp	PROPN
inlawrev-4132	732	45	agreed	agree	VERB
inlawrev-4132	732	46	to	to	PART
inlawrev-4132	732	47	"	"	PUNCT
inlawrev-4132	732	48	rent	rent	VERB
inlawrev-4132	732	49	all	all	PRON
inlawrev-4132	732	50	of	of	ADP
inlawrev-4132	732	51	the	the	DET
inlawrev-4132	732	52	units	unit	NOUN
inlawrev-4132	732	53	in	in	ADP
inlawrev-4132	732	54	each	each	PRON
inlawrev-4132	732	55	of	of	ADP
inlawrev-4132	732	56	the	the	DET
inlawrev-4132	732	57	complexes	complex	NOUN
inlawrev-4132	732	58	to	to	ADP
inlawrev-4132	732	59	individuals	individual	NOUN
inlawrev-4132	732	60	whose	whose	DET
inlawrev-4132	732	61	income	income	NOUN
inlawrev-4132	732	62	was	be	AUX
inlawrev-4132	732	63	.	.	PUNCT
inlawrev-4132	732	64	.	.	PUNCT
inlawrev-4132	732	65	.	.	PUNCT
inlawrev-4132	733	1	[	[	X
inlawrev-4132	733	2	sixty	sixty	NUM
inlawrev-4132	733	3	]	]	PUNCT
inlawrev-4132	733	4	percent	percent	NOUN
inlawrev-4132	733	5	or	or	CCONJ
inlawrev-4132	733	6	less	less	ADJ
inlawrev-4132	733	7	of	of	ADP
inlawrev-4132	733	8	the	the	DET
inlawrev-4132	733	9	county	county	NOUN
inlawrev-4132	733	10	's	's	PART
inlawrev-4132	733	11	median	median	ADJ
inlawrev-4132	733	12	gross	gross	ADJ
inlawrev-4132	733	13	income	income	NOUN
inlawrev-4132	733	14	.	.	PUNCT
inlawrev-4132	733	15	.	.	PUNCT
inlawrev-4132	734	1	.	.	PUNCT
inlawrev-4132	735	1	and	and	CCONJ
inlawrev-4132	735	2	subject	subject	ADJ
inlawrev-4132	735	3	to	to	ADP
inlawrev-4132	735	4	indiana	indiana	PROPN
inlawrev-4132	735	5	housing	housing	PROPN
inlawrev-4132	735	6	finance	finance	PROPN
inlawrev-4132	735	7	authority	authority	NOUN
inlawrev-4132	735	8	rental	rental	PROPN
inlawrev-4132	735	9	guidelines	guideline	NOUN
inlawrev-4132	735	10	"	"	PUNCT
inlawrev-4132	735	11	for	for	ADP
inlawrev-4132	735	12	a	a	DET
inlawrev-4132	735	13	period	period	NOUN
inlawrev-4132	735	14	of	of	ADP
inlawrev-4132	735	15	thirty	thirty	NUM
inlawrev-4132	735	16	years.^"^^	years.^"^^	NOUN
inlawrev-4132	735	17	the	the	DET
inlawrev-4132	735	18	shelby	shelby	PROPN
inlawrev-4132	735	19	county	county	PROPN
inlawrev-4132	735	20	assessor	assessor	NOUN
inlawrev-4132	735	21	(	(	PUNCT
inlawrev-4132	735	22	the	the	DET
inlawrev-4132	735	23	"	"	PUNCT
inlawrev-4132	735	24	assessor	assessor	NOUN
inlawrev-4132	735	25	"	"	PUNCT
inlawrev-4132	735	26	)	)	PUNCT
inlawrev-4132	735	27	assigned	assign	VERB
inlawrev-4132	735	28	the	the	DET
inlawrev-4132	735	29	larger	large	ADJ
inlawrev-4132	735	30	complex	complex	NOUN
inlawrev-4132	735	31	an	an	DET
inlawrev-4132	735	32	assessed	assessed	ADJ
inlawrev-4132	735	33	value	value	NOUN
inlawrev-4132	735	34	of	of	ADP
inlawrev-4132	735	35	233	233	NUM
inlawrev-4132	735	36	.	.	PUNCT
inlawrev-4132	736	1	i	i	PRON
inlawrev-4132	736	2	d.	d.	PROPN
inlawrev-4132	736	3	234	234	NUM
inlawrev-4132	736	4	.	.	PUNCT
inlawrev-4132	737	1	i	i	PRON
inlawrev-4132	737	2	d.	d.	PROPN
inlawrev-4132	737	3	(	(	PUNCT
inlawrev-4132	737	4	citation	citation	NOUN
inlawrev-4132	737	5	omitted	omit	VERB
inlawrev-4132	737	6	)	)	PUNCT
inlawrev-4132	737	7	.	.	PUNCT
inlawrev-4132	738	1	235	235	NUM
inlawrev-4132	738	2	.	.	X
inlawrev-4132	738	3	mat	mat	PROPN
inlawrev-4132	738	4	314	314	NUM
inlawrev-4132	738	5	.	.	PUNCT
inlawrev-4132	738	6	236	236	NUM
inlawrev-4132	738	7	.	.	PUNCT
inlawrev-4132	739	1	i	i	PRON
inlawrev-4132	739	2	d.	d.	PROPN
inlawrev-4132	739	3	(	(	PUNCT
inlawrev-4132	739	4	citation	citation	NOUN
inlawrev-4132	739	5	omitted	omit	VERB
inlawrev-4132	739	6	)	)	PUNCT
inlawrev-4132	739	7	.	.	PUNCT
inlawrev-4132	740	1	237	237	NUM
inlawrev-4132	740	2	.	.	PUNCT
inlawrev-4132	741	1	i	i	PRON
inlawrev-4132	741	2	d	d	PROPN
inlawrev-4132	741	3	238	238	NUM
inlawrev-4132	741	4	.	.	PUNCT
inlawrev-4132	742	1	mat	mat	NOUN
inlawrev-4132	742	2	314	314	NUM
inlawrev-4132	742	3	-	-	SYM
inlawrev-4132	742	4	15	15	NUM
inlawrev-4132	742	5	.	.	NOUN
inlawrev-4132	743	1	239	239	NUM
inlawrev-4132	743	2	.	.	PUNCT
inlawrev-4132	743	3	mat	mat	PROPN
inlawrev-4132	743	4	315	315	NUM
inlawrev-4132	743	5	.	.	PUNCT
inlawrev-4132	744	1	240	240	NUM
inlawrev-4132	744	2	.	.	PUNCT
inlawrev-4132	745	1	no	no	INTJ
inlawrev-4132	745	2	.	.	NOUN
inlawrev-4132	745	3	49t10	49t10	NUM
inlawrev-4132	745	4	-	-	PUNCT
inlawrev-4132	745	5	1004	1004	NUM
inlawrev-4132	745	6	-	-	PUNCT
inlawrev-4132	745	7	ta-17	ta-17	NUM
inlawrev-4132	745	8	,	,	PUNCT
inlawrev-4132	745	9	2010	2010	NUM
inlawrev-4132	745	10	wl	wl	NOUN
inlawrev-4132	745	11	4950099	4950099	NUM
inlawrev-4132	745	12	(	(	PUNCT
inlawrev-4132	745	13	ind	ind	NOUN
inlawrev-4132	745	14	.	.	PUNCT
inlawrev-4132	746	1	t.c	t.c	PROPN
inlawrev-4132	746	2	.	.	PUNCT
inlawrev-4132	746	3	dec	dec	PROPN
inlawrev-4132	746	4	.	.	PROPN
inlawrev-4132	746	5	6	6	NUM
inlawrev-4132	746	6	,	,	PUNCT
inlawrev-4132	746	7	2010	2010	NUM
inlawrev-4132	746	8	)	)	PUNCT
inlawrev-4132	746	9	.	.	PUNCT
inlawrev-4132	747	1	241	241	X
inlawrev-4132	747	2	.	.	PUNCT
inlawrev-4132	747	3	m.	m.	PROPN
inlawrev-4132	747	4	at*l	at*l	PROPN
inlawrev-4132	747	5	.	.	PUNCT
inlawrev-4132	747	6	242	242	NUM
inlawrev-4132	747	7	.	.	PUNCT
inlawrev-4132	748	1	i	i	PRON
inlawrev-4132	748	2	d	d	PROPN
inlawrev-4132	748	3	2011	2011	NUM
inlawrev-4132	748	4	]	]	PUNCT
inlawrev-4132	748	5	taxation	taxation	NOUN
inlawrev-4132	748	6	1493	1493	NUM
inlawrev-4132	748	7	$	$	SYM
inlawrev-4132	748	8	7,434,600	7,434,600	NUM
inlawrev-4132	748	9	,	,	PUNCT
inlawrev-4132	748	10	and	and	CCONJ
inlawrev-4132	748	11	the	the	DET
inlawrev-4132	748	12	smaller	small	ADJ
inlawrev-4132	748	13	complex	complex	NOUN
inlawrev-4132	748	14	was	be	AUX
inlawrev-4132	748	15	assessed	assess	VERB
inlawrev-4132	748	16	at	at	ADP
inlawrev-4132	748	17	$	$	SYM
inlawrev-4132	748	18	1,761,200.^"^^	1,761,200.^"^^	NUM
inlawrev-4132	748	19	shelby	shelby	NOUN
inlawrev-4132	748	20	lp	lp	PROPN
inlawrev-4132	748	21	disagreed	disagree	VERB
inlawrev-4132	748	22	with	with	ADP
inlawrev-4132	748	23	these	these	DET
inlawrev-4132	748	24	values	value	NOUN
inlawrev-4132	748	25	and	and	CCONJ
inlawrev-4132	748	26	filed	file	VERB
inlawrev-4132	748	27	petitions	petition	NOUN
inlawrev-4132	748	28	for	for	ADP
inlawrev-4132	748	29	review	review	NOUN
inlawrev-4132	748	30	—	—	PUNCT
inlawrev-4132	748	31	first	first	ADV
inlawrev-4132	748	32	with	with	ADP
inlawrev-4132	748	33	the	the	DET
inlawrev-4132	748	34	shelby	shelby	PROPN
inlawrev-4132	748	35	county	county	PROPN
inlawrev-4132	748	36	ptaboa	ptaboa	NOUN
inlawrev-4132	748	37	,	,	PUNCT
inlawrev-4132	748	38	and	and	CCONJ
inlawrev-4132	748	39	then	then	ADV
inlawrev-4132	748	40	with	with	ADP
inlawrev-4132	748	41	the	the	DET
inlawrev-4132	748	42	ibtr	ibtr	NOUN
inlawrev-4132	748	43	.	.	PUNCT
inlawrev-4132	749	1	during	during	ADP
inlawrev-4132	749	2	the	the	DET
inlawrev-4132	749	3	ibtr	ibtr	ADJ
inlawrev-4132	749	4	hearing	hearing	NOUN
inlawrev-4132	749	5	,	,	PUNCT
inlawrev-4132	749	6	shelby	shelby	PROPN
inlawrev-4132	749	7	lp	lp	PROPN
inlawrev-4132	749	8	presented	present	VERB
inlawrev-4132	749	9	an	an	DET
inlawrev-4132	749	10	appraisal	appraisal	NOUN
inlawrev-4132	749	11	using	use	VERB
inlawrev-4132	749	12	the	the	DET
inlawrev-4132	749	13	income	income	NOUN
inlawrev-4132	749	14	approach	approach	NOUN
inlawrev-4132	749	15	,	,	PUNCT
inlawrev-4132	749	16	which	which	PRON
inlawrev-4132	749	17	estimated	estimate	VERB
inlawrev-4132	749	18	that	that	SCONJ
inlawrev-4132	749	19	as	as	ADP
inlawrev-4132	749	20	of	of	ADP
inlawrev-4132	749	21	january	january	PROPN
inlawrev-4132	749	22	1	1	NUM
inlawrev-4132	749	23	,	,	PUNCT
inlawrev-4132	749	24	2005	2005	NUM
inlawrev-4132	749	25	,	,	PUNCT
inlawrev-4132	749	26	the	the	DET
inlawrev-4132	749	27	market	market	NOUN
inlawrev-4132	749	28	value	value	NOUN
inlawrev-4132	749	29	-	-	PUNCT
inlawrev-4132	749	30	in	in	ADP
inlawrev-4132	749	31	-	-	PUNCT
inlawrev-4132	749	32	use	use	NOUN
inlawrev-4132	749	33	of	of	ADP
inlawrev-4132	749	34	the	the	DET
inlawrev-4132	749	35	larger	large	ADJ
inlawrev-4132	749	36	complex	complex	NOUN
inlawrev-4132	749	37	was	be	AUX
inlawrev-4132	749	38	$	$	SYM
inlawrev-4132	749	39	3,100,000	3,100,000	NUM
inlawrev-4132	749	40	.	.	PUNCT
inlawrev-4132	750	1	this	this	DET
inlawrev-4132	750	2	value	value	NOUN
inlawrev-4132	750	3	was	be	AUX
inlawrev-4132	750	4	calculated	calculate	VERB
inlawrev-4132	750	5	after	after	ADP
inlawrev-4132	750	6	applying	apply	VERB
inlawrev-4132	750	7	a	a	DET
inlawrev-4132	750	8	capitalization	capitalization	NOUN
inlawrev-4132	750	9	rate	rate	NOUN
inlawrev-4132	750	10	of	of	ADP
inlawrev-4132	750	11	1	1	NUM
inlawrev-4132	750	12	1	1	NUM
inlawrev-4132	750	13	.05	.05	NUM
inlawrev-4132	750	14	%	%	NOUN
inlawrev-4132	750	15	to	to	ADP
inlawrev-4132	750	16	the	the	DET
inlawrev-4132	750	17	complex	complex	NOUN
inlawrev-4132	750	18	's	's	PART
inlawrev-4132	750	19	estimated	estimate	VERB
inlawrev-4132	750	20	net	net	ADJ
inlawrev-4132	750	21	operating	operating	NOUN
inlawrev-4132	750	22	income	income	NOUN
inlawrev-4132	750	23	of	of	ADP
inlawrev-4132	750	24	$	$	SYM
inlawrev-4132	750	25	368,048.^"^	368,048.^"^	NUM
inlawrev-4132	750	26	that	that	DET
inlawrev-4132	750	27	rate	rate	NOUN
inlawrev-4132	750	28	was	be	AUX
inlawrev-4132	750	29	"	"	PUNCT
inlawrev-4132	750	30	derived	derive	VERB
inlawrev-4132	750	31	from	from	ADP
inlawrev-4132	750	32	the	the	DET
inlawrev-4132	750	33	capitalization	capitalization	NOUN
inlawrev-4132	750	34	rates	rate	NOUN
inlawrev-4132	750	35	of	of	ADP
inlawrev-4132	750	36	several	several	ADJ
inlawrev-4132	750	37	recently	recently	ADV
inlawrev-4132	750	38	sold	sell	VERB
inlawrev-4132	750	39	conventional	conventional	ADJ
inlawrev-4132	750	40	apartment	apartment	NOUN
inlawrev-4132	750	41	complexes	complex	NOUN
inlawrev-4132	750	42	and	and	CCONJ
inlawrev-4132	750	43	a	a	DET
inlawrev-4132	750	44	2.3	2.3	NUM
inlawrev-4132	750	45	%	%	NOUN
inlawrev-4132	750	46	local	local	ADJ
inlawrev-4132	750	47	tax	tax	NOUN
inlawrev-4132	750	48	rate	rate	NOUN
inlawrev-4132	750	49	adjustment	adjustment	NOUN
inlawrev-4132	750	50	.	.	PUNCT
inlawrev-4132	751	1	"	"	PUNCT
inlawrev-4132	751	2	^"^^	^"^^	NOUN
inlawrev-4132	751	3	this	this	DET
inlawrev-4132	751	4	appraisal	appraisal	NOUN
inlawrev-4132	751	5	estimated	estimate	VERB
inlawrev-4132	751	6	the	the	DET
inlawrev-4132	751	7	market	market	NOUN
inlawrev-4132	751	8	value	value	NOUN
inlawrev-4132	751	9	-	-	PUNCT
inlawrev-4132	751	10	in	in	ADP
inlawrev-4132	751	11	-	-	PUNCT
inlawrev-4132	751	12	use	use	NOUN
inlawrev-4132	751	13	of	of	ADP
inlawrev-4132	751	14	the	the	DET
inlawrev-4132	751	15	other	other	ADJ
inlawrev-4132	751	16	complex	complex	NOUN
inlawrev-4132	751	17	at	at	ADP
inlawrev-4132	751	18	$	$	SYM
inlawrev-4132	751	19	642,500	642,500	NUM
inlawrev-4132	751	20	,	,	PUNCT
inlawrev-4132	751	21	applying	apply	VERB
inlawrev-4132	751	22	the	the	DET
inlawrev-4132	751	23	same	same	ADJ
inlawrev-4132	751	24	methodology	methodology	NOUN
inlawrev-4132	751	25	as	as	ADP
inlawrev-4132	751	26	the	the	DET
inlawrev-4132	751	27	other	other	ADJ
inlawrev-4132	751	28	appraisal	appraisal	NOUN
inlawrev-4132	751	29	,	,	PUNCT
inlawrev-4132	751	30	but	but	CCONJ
inlawrev-4132	751	31	employing	employ	VERB
inlawrev-4132	751	32	a	a	DET
inlawrev-4132	751	33	10.28	10.28	NUM
inlawrev-4132	751	34	%	%	NOUN
inlawrev-4132	751	35	capitalization	capitalization	NOUN
inlawrev-4132	751	36	rate.^"^^	rate.^"^^	NOUN
inlawrev-4132	751	37	the	the	DET
inlawrev-4132	751	38	assessor	assessor	NOUN
inlawrev-4132	751	39	argued	argue	VERB
inlawrev-4132	751	40	that	that	SCONJ
inlawrev-4132	751	41	the	the	DET
inlawrev-4132	751	42	appraisals	appraisal	NOUN
inlawrev-4132	751	43	were	be	AUX
inlawrev-4132	751	44	unreliable	unreliable	ADJ
inlawrev-4132	751	45	due	due	ADP
inlawrev-4132	751	46	to	to	ADP
inlawrev-4132	751	47	the	the	DET
inlawrev-4132	751	48	use	use	NOUN
inlawrev-4132	751	49	offlawed	offlawe	VERB
inlawrev-4132	751	50	capitalization	capitalization	NOUN
inlawrev-4132	751	51	rates	rate	NOUN
inlawrev-4132	751	52	.	.	PUNCT
inlawrev-4132	752	1	the	the	DET
inlawrev-4132	752	2	ibtr	ibtr	VERB
inlawrev-4132	752	3	issued	issue	VERB
inlawrev-4132	752	4	a	a	DET
inlawrev-4132	752	5	final	final	ADJ
inlawrev-4132	752	6	determination	determination	NOUN
inlawrev-4132	752	7	that	that	SCONJ
inlawrev-4132	752	8	for	for	ADP
inlawrev-4132	752	9	2006	2006	NUM
inlawrev-4132	752	10	,	,	PUNCT
inlawrev-4132	752	11	the	the	DET
inlawrev-4132	752	12	larger	large	ADJ
inlawrev-4132	752	13	complex	complex	NOUN
inlawrev-4132	752	14	should	should	AUX
inlawrev-4132	752	15	have	have	AUX
inlawrev-4132	752	16	been	be	AUX
inlawrev-4132	752	17	assessed	assess	VERB
inlawrev-4132	752	18	at	at	ADP
inlawrev-4132	752	19	$	$	SYM
inlawrev-4132	752	20	3,100,000	3,100,000	NUM
inlawrev-4132	752	21	,	,	PUNCT
inlawrev-4132	752	22	and	and	CCONJ
inlawrev-4132	752	23	the	the	DET
inlawrev-4132	752	24	smaller	small	ADJ
inlawrev-4132	752	25	complex	complex	NOUN
inlawrev-4132	752	26	should	should	AUX
inlawrev-4132	752	27	have	have	AUX
inlawrev-4132	752	28	been	be	AUX
inlawrev-4132	752	29	assessed	assess	VERB
inlawrev-4132	752	30	at	at	ADP
inlawrev-4132	752	31	$	$	SYM
inlawrev-4132	752	32	642,500.^"^^	642,500.^"^^	NOUN
inlawrev-4132	752	33	the	the	DET
inlawrev-4132	752	34	assessor	assessor	NOUN
inlawrev-4132	752	35	timely	timely	ADV
inlawrev-4132	752	36	filed	file	VERB
inlawrev-4132	752	37	an	an	DET
inlawrev-4132	752	38	original	original	ADJ
inlawrev-4132	752	39	tax	tax	NOUN
inlawrev-4132	752	40	appeal	appeal	NOUN
inlawrev-4132	752	41	.	.	PUNCT
inlawrev-4132	753	1	on	on	ADP
inlawrev-4132	753	2	appeal	appeal	NOUN
inlawrev-4132	753	3	,	,	PUNCT
inlawrev-4132	753	4	the	the	DET
inlawrev-4132	753	5	assessor	assessor	NOUN
inlawrev-4132	753	6	claimed	claim	VERB
inlawrev-4132	753	7	that	that	SCONJ
inlawrev-4132	753	8	the	the	DET
inlawrev-4132	753	9	ibtr	ibtr	NOUN
inlawrev-4132	753	10	's	's	PART
inlawrev-4132	753	11	final	final	ADJ
inlawrev-4132	753	12	determination	determination	NOUN
inlawrev-4132	753	13	should	should	AUX
inlawrev-4132	753	14	be	be	AUX
inlawrev-4132	753	15	reversed	reverse	VERB
inlawrev-4132	753	16	because	because	SCONJ
inlawrev-4132	753	17	it	it	PRON
inlawrev-4132	753	18	ignored	ignore	VERB
inlawrev-4132	753	19	evidence	evidence	NOUN
inlawrev-4132	753	20	presented	present	VERB
inlawrev-4132	753	21	by	by	ADP
inlawrev-4132	753	22	the	the	DET
inlawrev-4132	753	23	assessor	assessor	NOUN
inlawrev-4132	753	24	and	and	CCONJ
inlawrev-4132	753	25	failed	fail	VERB
inlawrev-4132	753	26	to	to	PART
inlawrev-4132	753	27	address	address	VERB
inlawrev-4132	753	28	the	the	DET
inlawrev-4132	753	29	assessor	assessor	NOUN
inlawrev-4132	753	30	's	's	PART
inlawrev-4132	753	31	challenges	challenge	NOUN
inlawrev-4132	753	32	to	to	PART
inlawrev-4132	753	33	shelby	shelby	PROPN
inlawrev-4132	753	34	lp	lp	PROPN
inlawrev-4132	753	35	's	's	PART
inlawrev-4132	753	36	appraisals	appraisal	NOUN
inlawrev-4132	753	37	.	.	PUNCT
inlawrev-4132	754	1	in	in	ADP
inlawrev-4132	754	2	support	support	NOUN
inlawrev-4132	754	3	of	of	ADP
inlawrev-4132	754	4	this	this	DET
inlawrev-4132	754	5	claim	claim	NOUN
inlawrev-4132	754	6	,	,	PUNCT
inlawrev-4132	754	7	the	the	DET
inlawrev-4132	754	8	assessor	assessor	NOUN
inlawrev-4132	754	9	argued	argue	VERB
inlawrev-4132	754	10	that	that	SCONJ
inlawrev-4132	754	11	the	the	DET
inlawrev-4132	754	12	shelby	shelby	PROPN
inlawrev-4132	754	13	lp	lp	PROPN
inlawrev-4132	754	14	appraisals	appraisal	NOUN
inlawrev-4132	754	15	used	use	VERB
inlawrev-4132	754	16	net	net	ADJ
inlawrev-4132	754	17	operating	operating	NOUN
inlawrev-4132	754	18	income	income	NOUN
inlawrev-4132	754	19	estimates	estimate	NOUN
inlawrev-4132	754	20	that	that	PRON
inlawrev-4132	754	21	were	be	AUX
inlawrev-4132	754	22	not	not	PART
inlawrev-4132	754	23	based	base	VERB
inlawrev-4132	754	24	on	on	ADP
inlawrev-4132	754	25	aggregate	aggregate	ADJ
inlawrev-4132	754	26	market	market	NOUN
inlawrev-4132	754	27	data	datum	NOUN
inlawrev-4132	754	28	and	and	CCONJ
inlawrev-4132	754	29	that	that	SCONJ
inlawrev-4132	754	30	the	the	DET
inlawrev-4132	754	31	appraisals	appraisal	NOUN
inlawrev-4132	754	32	'	'	PART
inlawrev-4132	754	33	capitalization	capitalization	NOUN
inlawrev-4132	754	34	rates	rate	NOUN
inlawrev-4132	754	35	were	be	AUX
inlawrev-4132	754	36	based	base	VERB
inlawrev-4132	754	37	on	on	ADP
inlawrev-4132	754	38	incomparable	incomparable	ADJ
inlawrev-4132	754	39	market	market	NOUN
inlawrev-4132	754	40	rent	rent	NOUN
inlawrev-4132	754	41	apartment	apartment	NOUN
inlawrev-4132	754	42	complexes	complex	NOUN
inlawrev-4132	754	43	.	.	PUNCT
inlawrev-4132	755	1	^"^^	^"^^	NOUN
inlawrev-4132	755	2	the	the	DET
inlawrev-4132	755	3	court	court	NOUN
inlawrev-4132	755	4	explained	explain	VERB
inlawrev-4132	755	5	that	that	SCONJ
inlawrev-4132	755	6	the	the	DET
inlawrev-4132	755	7	ibtr	ibtr	NOUN
inlawrev-4132	755	8	had	have	AUX
inlawrev-4132	755	9	found	find	VERB
inlawrev-4132	755	10	the	the	DET
inlawrev-4132	755	11	assessor	assessor	NOUN
inlawrev-4132	755	12	's	's	PART
inlawrev-4132	755	13	first	first	ADJ
inlawrev-4132	755	14	argument	argument	NOUN
inlawrev-4132	755	15	unpersuasive	unpersuasive	ADJ
inlawrev-4132	755	16	because	because	SCONJ
inlawrev-4132	755	17	it	it	PRON
inlawrev-4132	755	18	was	be	AUX
inlawrev-4132	755	19	inconsistent	inconsistent	ADJ
inlawrev-4132	755	20	with	with	ADP
inlawrev-4132	755	21	evidence	evidence	NOUN
inlawrev-4132	755	22	presented	present	VERB
inlawrev-4132	755	23	by	by	ADP
inlawrev-4132	755	24	the	the	DET
inlawrev-4132	755	25	assessor	assessor	NOUN
inlawrev-4132	755	26	.	.	PUNCT
inlawrev-4132	756	1	the	the	DET
inlawrev-4132	756	2	ibtr	ibtr	PROPN
inlawrev-4132	756	3	had	have	AUX
inlawrev-4132	756	4	also	also	ADV
inlawrev-4132	756	5	found	find	VERB
inlawrev-4132	756	6	that	that	SCONJ
inlawrev-4132	756	7	the	the	DET
inlawrev-4132	756	8	assessor	assessor	NOUN
inlawrev-4132	756	9	had	have	AUX
inlawrev-4132	756	10	failed	fail	VERB
inlawrev-4132	756	11	to	to	PART
inlawrev-4132	756	12	present	present	VERB
inlawrev-4132	756	13	probative	probative	ADJ
inlawrev-4132	756	14	evidence	evidence	NOUN
inlawrev-4132	756	15	as	as	ADP
inlawrev-4132	756	16	to	to	ADP
inlawrev-4132	756	17	the	the	DET
inlawrev-4132	756	18	inaccuracy	inaccuracy	NOUN
inlawrev-4132	756	19	of	of	ADP
inlawrev-4132	756	20	the	the	DET
inlawrev-4132	756	21	appraisal	appraisal	NOUN
inlawrev-4132	756	22	data.^'*^	data.^'*^	PUNCT
inlawrev-4132	756	23	therefore	therefore	ADV
inlawrev-4132	756	24	,	,	PUNCT
inlawrev-4132	756	25	the	the	DET
inlawrev-4132	756	26	court	court	NOUN
inlawrev-4132	756	27	held	hold	VERB
inlawrev-4132	756	28	that	that	SCONJ
inlawrev-4132	756	29	the	the	DET
inlawrev-4132	756	30	administrative	administrative	ADJ
inlawrev-4132	756	31	record	record	NOUN
inlawrev-4132	756	32	supported	support	VERB
inlawrev-4132	756	33	the	the	DET
inlawrev-4132	756	34	ibtr	ibtr	NOUN
inlawrev-4132	756	35	's	's	PART
inlawrev-4132	756	36	finding	finding	NOUN
inlawrev-4132	756	37	.	.	PUNCT
inlawrev-4132	757	1	as	as	ADP
inlawrev-4132	757	2	to	to	ADP
inlawrev-4132	757	3	the	the	DET
inlawrev-4132	757	4	assessor	assessor	NOUN
inlawrev-4132	757	5	's	's	PART
inlawrev-4132	757	6	position	position	NOUN
inlawrev-4132	757	7	on	on	ADP
inlawrev-4132	757	8	the	the	DET
inlawrev-4132	757	9	capitalization	capitalization	NOUN
inlawrev-4132	757	10	rates	rate	NOUN
inlawrev-4132	757	11	,	,	PUNCT
inlawrev-4132	757	12	the	the	DET
inlawrev-4132	757	13	court	court	NOUN
inlawrev-4132	757	14	explained	explain	VERB
inlawrev-4132	757	15	that	that	SCONJ
inlawrev-4132	757	16	the	the	DET
inlawrev-4132	757	17	ibtr	ibtr	NOUN
inlawrev-4132	757	18	found	find	VERB
inlawrev-4132	757	19	this	this	DET
inlawrev-4132	757	20	position	position	NOUN
inlawrev-4132	757	21	ineffective	ineffective	ADJ
inlawrev-4132	757	22	because	because	SCONJ
inlawrev-4132	757	23	shelby	shelby	PROPN
inlawrev-4132	757	24	lp	lp	PROPN
inlawrev-4132	757	25	's	's	PART
inlawrev-4132	757	26	overall	overall	ADJ
inlawrev-4132	757	27	evidentiary	evidentiary	ADJ
inlawrev-4132	757	28	presentation	presentation	NOUN
inlawrev-4132	757	29	was	be	AUX
inlawrev-4132	757	30	consistent	consistent	ADJ
inlawrev-4132	757	31	with	with	ADP
inlawrev-4132	757	32	the	the	DET
inlawrev-4132	757	33	properties	property	NOUN
inlawrev-4132	757	34	'	'	PART
inlawrev-4132	757	35	market	market	NOUN
inlawrev-4132	757	36	values	value	NOUN
inlawrev-4132	757	37	-	-	PUNCT
inlawrev-4132	757	38	inuse.^^^	inuse.^^^	NOUN
inlawrev-4132	757	39	therefore	therefore	ADV
inlawrev-4132	757	40	,	,	PUNCT
inlawrev-4132	757	41	the	the	DET
inlawrev-4132	757	42	court	court	NOUN
inlawrev-4132	757	43	held	hold	VERB
inlawrev-4132	757	44	that	that	SCONJ
inlawrev-4132	757	45	the	the	DET
inlawrev-4132	757	46	administrative	administrative	ADJ
inlawrev-4132	757	47	record	record	NOUN
inlawrev-4132	757	48	supported	support	VERB
inlawrev-4132	757	49	the	the	DET
inlawrev-4132	757	50	ibtr	ibtr	NOUN
inlawrev-4132	757	51	's	's	PART
inlawrev-4132	757	52	finding	finding	NOUN
inlawrev-4132	757	53	as	as	ADV
inlawrev-4132	757	54	well	well	ADV
inlawrev-4132	757	55	.	.	PUNCT
inlawrev-4132	758	1	finally	finally	ADV
inlawrev-4132	758	2	,	,	PUNCT
inlawrev-4132	758	3	the	the	DET
inlawrev-4132	758	4	court	court	NOUN
inlawrev-4132	758	5	explained	explain	VERB
inlawrev-4132	758	6	that	that	SCONJ
inlawrev-4132	758	7	the	the	DET
inlawrev-4132	758	8	act	act	NOUN
inlawrev-4132	758	9	of	of	ADP
inlawrev-4132	758	10	valuing	value	VERB
inlawrev-4132	758	11	real	real	ADJ
inlawrev-4132	758	12	property	property	NOUN
inlawrev-4132	758	13	is	be	AUX
inlawrev-4132	758	14	not	not	PART
inlawrev-4132	758	15	an	an	DET
inlawrev-4132	758	16	"	"	PUNCT
inlawrev-4132	758	17	exact	exact	ADJ
inlawrev-4132	758	18	science	science	NOUN
inlawrev-4132	758	19	"	"	PUNCT
inlawrev-4132	758	20	and	and	CCONJ
inlawrev-4132	758	21	that	that	SCONJ
inlawrev-4132	758	22	when	when	SCONJ
inlawrev-4132	758	23	faced	face	VERB
inlawrev-4132	758	24	with	with	ADP
inlawrev-4132	758	25	"	"	PUNCT
inlawrev-4132	758	26	competing	compete	VERB
inlawrev-4132	758	27	opinions	opinion	NOUN
inlawrev-4132	758	28	as	as	ADP
inlawrev-4132	758	29	to	to	ADP
inlawrev-4132	758	30	how	how	SCONJ
inlawrev-4132	758	31	a	a	DET
inlawrev-4132	758	32	property	property	NOUN
inlawrev-4132	758	33	should	should	AUX
inlawrev-4132	758	34	be	be	AUX
inlawrev-4132	758	35	valued	value	VERB
inlawrev-4132	758	36	,	,	PUNCT
inlawrev-4132	758	37	the	the	PRON
inlawrev-4132	758	38	.	.	PUNCT
inlawrev-4132	758	39	.	.	PUNCT
inlawrev-4132	758	40	.	.	PUNCT
inlawrev-4132	759	1	[	[	X
inlawrev-4132	759	2	ibtr	ibtr	X
inlawrev-4132	759	3	]	]	PUNCT
inlawrev-4132	759	4	determines	determine	NOUN
inlawrev-4132	759	5	which	which	DET
inlawrev-4132	759	6	opinion	opinion	NOUN
inlawrev-4132	759	7	is	be	AUX
inlawrev-4132	759	8	more	more	ADJ
inlawrev-4132	759	9	243	243	NUM
inlawrev-4132	759	10	.	.	PUNCT
inlawrev-4132	760	1	i	i	PRON
inlawrev-4132	760	2	d.	d.	PROPN
inlawrev-4132	760	3	244	244	NUM
inlawrev-4132	760	4	.	.	PUNCT
inlawrev-4132	761	1	i	i	PRON
inlawrev-4132	761	2	d.	d.	PROPN
inlawrev-4132	761	3	245	245	NUM
inlawrev-4132	761	4	.	.	PUNCT
inlawrev-4132	762	1	i	i	PRON
inlawrev-4132	762	2	d.	d.	PROPN
inlawrev-4132	762	3	(	(	PUNCT
inlawrev-4132	762	4	citation	citation	NOUN
inlawrev-4132	762	5	omitted	omit	VERB
inlawrev-4132	762	6	)	)	PUNCT
inlawrev-4132	762	7	.	.	PUNCT
inlawrev-4132	763	1	246	246	NUM
inlawrev-4132	763	2	.	.	PUNCT
inlawrev-4132	764	1	i	i	PRON
inlawrev-4132	764	2	d.	d.	PROPN
inlawrev-4132	764	3	(	(	PUNCT
inlawrev-4132	764	4	citation	citation	NOUN
inlawrev-4132	764	5	omitted	omit	VERB
inlawrev-4132	764	6	)	)	PUNCT
inlawrev-4132	764	7	.	.	PUNCT
inlawrev-4132	765	1	247	247	NUM
inlawrev-4132	765	2	.	.	PUNCT
inlawrev-4132	766	1	mat*2	mat*2	NOUN
inlawrev-4132	766	2	.	.	PUNCT
inlawrev-4132	766	3	248	248	NUM
inlawrev-4132	766	4	.	.	PUNCT
inlawrev-4132	767	1	i	i	PRON
inlawrev-4132	767	2	d	d	PROPN
inlawrev-4132	767	3	249	249	NUM
inlawrev-4132	767	4	.	.	PUNCT
inlawrev-4132	768	1	mat*3	mat*3	PROPN
inlawrev-4132	768	2	.	.	PUNCT
inlawrev-4132	769	1	250	250	NUM
inlawrev-4132	769	2	.	.	PUNCT
inlawrev-4132	770	1	i	i	PRON
inlawrev-4132	770	2	d	d	PROPN
inlawrev-4132	770	3	1494	1494	NUM
inlawrev-4132	770	4	indiana	indiana	PROPN
inlawrev-4132	770	5	law	law	PROPN
inlawrev-4132	770	6	review	review	NOUN
inlawrev-4132	771	1	[	[	X
inlawrev-4132	771	2	vol	vol	NOUN
inlawrev-4132	771	3	.	.	PUNCT
inlawrev-4132	771	4	44	44	NUM
inlawrev-4132	771	5	:	:	SYM
inlawrev-4132	771	6	1467	1467	NUM
inlawrev-4132	771	7	probative	probative	NOUN
inlawrev-4132	771	8	.	.	PUNCT
inlawrev-4132	772	1	"	"	PUNCT
inlawrev-4132	772	2	^^	^^	NUM
inlawrev-4132	772	3	'	'	PUNCT
inlawrev-4132	772	4	the	the	DET
inlawrev-4132	772	5	court	court	NOUN
inlawrev-4132	772	6	found	find	VERB
inlawrev-4132	772	7	that	that	SCONJ
inlawrev-4132	772	8	the	the	DET
inlawrev-4132	772	9	evidence	evidence	NOUN
inlawrev-4132	772	10	clearly	clearly	ADV
inlawrev-4132	772	11	supported	support	VERB
inlawrev-4132	772	12	the	the	DET
inlawrev-4132	772	13	ibtr	ibtr	NOUN
inlawrev-4132	772	14	's	's	PART
inlawrev-4132	772	15	final	final	ADJ
inlawrev-4132	772	16	determination	determination	NOUN
inlawrev-4132	772	17	,	,	PUNCT
inlawrev-4132	772	18	and	and	CCONJ
inlawrev-4132	772	19	therefore	therefore	ADV
inlawrev-4132	772	20	,	,	PUNCT
inlawrev-4132	772	21	the	the	DET
inlawrev-4132	772	22	court	court	NOUN
inlawrev-4132	772	23	could	could	AUX
inlawrev-4132	772	24	not	not	PART
inlawrev-4132	772	25	find	find	VERB
inlawrev-4132	772	26	that	that	SCONJ
inlawrev-4132	772	27	the	the	DET
inlawrev-4132	772	28	ibtr	ibtr	NOUN
inlawrev-4132	772	29	erred	err	VERB
inlawrev-4132	772	30	in	in	ADP
inlawrev-4132	772	31	valuing	value	VERB
inlawrev-4132	772	32	shelby	shelby	PROPN
inlawrev-4132	772	33	lp	lp	PROPN
inlawrev-4132	772	34	's	's	PART
inlawrev-4132	772	35	two	two	NUM
inlawrev-4132	772	36	apartment	apartment	NOUN
inlawrev-4132	772	37	complexes.^^^	complexes.^^^	PROPN
inlawrev-4132	772	38	b.	b.	PROPN
inlawrev-4132	772	39	inheritance	inheritance	NOUN
inlawrev-4132	772	40	tax	tax	NOUN
inlawrev-4132	772	41	1	1	NUM
inlawrev-4132	772	42	.	.	PUNCT
inlawrev-4132	772	43	indiana	indiana	PROPN
inlawrev-4132	772	44	department	department	PROPN
inlawrev-4132	772	45	of	of	ADP
inlawrev-4132	772	46	state	state	PROPN
inlawrev-4132	772	47	revenue	revenue	NOUN
inlawrev-4132	772	48	v.	v.	ADP
inlawrev-4132	772	49	estate	estate	NOUN
inlawrev-4132	772	50	of	of	ADP
inlawrev-4132	772	51	parker	parker	PROPN
inlawrev-4132	772	52	}	}	PUNCT
inlawrev-4132	772	53	^^—in	^^—in	PROPN
inlawrev-4132	772	54	may	may	PROPN
inlawrev-4132	772	55	1983	1983	NUM
inlawrev-4132	772	56	,	,	PUNCT
inlawrev-4132	772	57	doris	doris	PROPN
inlawrev-4132	772	58	parker	parker	PROPN
inlawrev-4132	772	59	and	and	CCONJ
inlawrev-4132	772	60	her	her	PRON
inlawrev-4132	772	61	husband	husband	NOUN
inlawrev-4132	772	62	,	,	PUNCT
inlawrev-4132	772	63	roy	roy	PROPN
inlawrev-4132	772	64	parker	parker	PROPN
inlawrev-4132	772	65	,	,	PUNCT
inlawrev-4132	772	66	executed	execute	VERB
inlawrev-4132	772	67	four	four	NUM
inlawrev-4132	772	68	warranty	warranty	NOUN
inlawrev-4132	772	69	deeds	deed	NOUN
inlawrev-4132	772	70	in	in	ADP
inlawrev-4132	772	71	order	order	NOUN
inlawrev-4132	772	72	to	to	PART
inlawrev-4132	772	73	convey	convey	VERB
inlawrev-4132	772	74	the	the	DET
inlawrev-4132	772	75	family	family	NOUN
inlawrev-4132	772	76	farm	farm	NOUN
inlawrev-4132	772	77	to	to	ADP
inlawrev-4132	772	78	their	their	PRON
inlawrev-4132	772	79	children	child	NOUN
inlawrev-4132	772	80	,	,	PUNCT
inlawrev-4132	772	81	but	but	CCONJ
inlawrev-4132	772	82	reserving	reserve	VERB
inlawrev-4132	772	83	life	life	NOUN
inlawrev-4132	772	84	estates	estate	NOUN
inlawrev-4132	772	85	to	to	ADP
inlawrev-4132	772	86	themselves	themselves	PRON
inlawrev-4132	772	87	.	.	PUNCT
inlawrev-4132	773	1	roy	roy	PROPN
inlawrev-4132	773	2	died	die	VERB
inlawrev-4132	773	3	in	in	ADP
inlawrev-4132	773	4	january	january	PROPN
inlawrev-4132	773	5	1984	1984	NUM
inlawrev-4132	773	6	.	.	PUNCT
inlawrev-4132	774	1	in	in	ADP
inlawrev-4132	774	2	december	december	PROPN
inlawrev-4132	774	3	1006	1006	NUM
inlawrev-4132	774	4	,	,	PUNCT
inlawrev-4132	774	5	doris	doris	PROPN
inlawrev-4132	774	6	died	die	VERB
inlawrev-4132	774	7	intestate	intestate	NOUN
inlawrev-4132	774	8	and	and	CCONJ
inlawrev-4132	774	9	was	be	AUX
inlawrev-4132	774	10	survived	survive	VERB
inlawrev-4132	774	11	by	by	ADP
inlawrev-4132	774	12	her	her	PRON
inlawrev-4132	774	13	two	two	NUM
inlawrev-4132	774	14	children.^^"^	children.^^"^	NOUN
inlawrev-4132	774	15	doris	doris	PROPN
inlawrev-4132	774	16	parker	parker	PROPN
inlawrev-4132	774	17	's	's	PART
inlawrev-4132	774	18	estate	estate	NOUN
inlawrev-4132	774	19	(	(	PUNCT
inlawrev-4132	774	20	the	the	DET
inlawrev-4132	774	21	"	"	PUNCT
inlawrev-4132	774	22	estate	estate	NOUN
inlawrev-4132	774	23	"	"	PUNCT
inlawrev-4132	774	24	)	)	PUNCT
inlawrev-4132	774	25	timely	timely	ADV
inlawrev-4132	774	26	filed	file	VERB
inlawrev-4132	774	27	an	an	DET
inlawrev-4132	774	28	indiana	indiana	PROPN
inlawrev-4132	774	29	inheritance	inheritance	NOUN
inlawrev-4132	774	30	tax	tax	NOUN
inlawrev-4132	774	31	return	return	NOUN
inlawrev-4132	774	32	reporting	report	VERB
inlawrev-4132	774	33	that	that	SCONJ
inlawrev-4132	774	34	the	the	DET
inlawrev-4132	774	35	total	total	ADJ
inlawrev-4132	774	36	fair	fair	ADJ
inlawrev-4132	774	37	market	market	NOUN
inlawrev-4132	774	38	value	value	NOUN
inlawrev-4132	774	39	of	of	ADP
inlawrev-4132	774	40	the	the	DET
inlawrev-4132	774	41	family	family	NOUN
inlawrev-4132	774	42	farm	farm	NOUN
inlawrev-4132	774	43	was	be	AUX
inlawrev-4132	774	44	$	$	SYM
inlawrev-4132	774	45	1,230,950	1,230,950	NUM
inlawrev-4132	774	46	and	and	CCONJ
inlawrev-4132	774	47	that	that	SCONJ
inlawrev-4132	774	48	$	$	SYM
inlawrev-4132	774	49	307,737.50	307,737.50	NUM
inlawrev-4132	774	50	represented	represent	VERB
inlawrev-4132	774	51	the	the	DET
inlawrev-4132	774	52	fair	fair	ADJ
inlawrev-4132	774	53	market	market	NOUN
inlawrev-4132	774	54	value	value	NOUN
inlawrev-4132	774	55	of	of	ADP
inlawrev-4132	774	56	doris	doris	PROPN
inlawrev-4132	774	57	's	's	PART
inlawrev-4132	774	58	life	life	NOUN
inlawrev-4132	774	59	estates	estate	NOUN
inlawrev-4132	774	60	used	use	VERB
inlawrev-4132	774	61	to	to	PART
inlawrev-4132	774	62	compute	compute	VERB
inlawrev-4132	774	63	doris	doris	PROPN
inlawrev-4132	774	64	's	's	PART
inlawrev-4132	774	65	children	child	NOUN
inlawrev-4132	774	66	's	's	PART
inlawrev-4132	774	67	inheritance	inheritance	NOUN
inlawrev-4132	774	68	tax	tax	NOUN
inlawrev-4132	774	69	liabilities.^^^	liabilities.^^^	NOUN
inlawrev-4132	774	70	the	the	DET
inlawrev-4132	774	71	estate	estate	NOUN
inlawrev-4132	774	72	did	do	AUX
inlawrev-4132	774	73	not	not	PART
inlawrev-4132	774	74	attach	attach	VERB
inlawrev-4132	774	75	a	a	DET
inlawrev-4132	774	76	formal	formal	ADJ
inlawrev-4132	774	77	appraisal	appraisal	NOUN
inlawrev-4132	774	78	to	to	ADP
inlawrev-4132	774	79	the	the	DET
inlawrev-4132	774	80	return	return	NOUN
inlawrev-4132	774	81	.	.	PUNCT
inlawrev-4132	775	1	the	the	DET
inlawrev-4132	775	2	hendricks	hendricks	PROPN
inlawrev-4132	775	3	county	county	PROPN
inlawrev-4132	775	4	inheritance	inheritance	NOUN
inlawrev-4132	775	5	tax	tax	NOUN
inlawrev-4132	775	6	appraiser	appraiser	NOUN
inlawrev-4132	775	7	(	(	PUNCT
inlawrev-4132	775	8	the	the	DET
inlawrev-4132	775	9	"	"	PUNCT
inlawrev-4132	775	10	appraiser	appraiser	NOUN
inlawrev-4132	775	11	"	"	PUNCT
inlawrev-4132	775	12	)	)	PUNCT
inlawrev-4132	775	13	issued	issue	VERB
inlawrev-4132	775	14	a	a	DET
inlawrev-4132	775	15	report	report	NOUN
inlawrev-4132	775	16	that	that	SCONJ
inlawrev-4132	775	17	the	the	DET
inlawrev-4132	775	18	information	information	NOUN
inlawrev-4132	775	19	in	in	ADP
inlawrev-4132	775	20	the	the	DET
inlawrev-4132	775	21	return	return	NOUN
inlawrev-4132	775	22	was	be	AUX
inlawrev-4132	775	23	correct	correct	ADJ
inlawrev-4132	775	24	.	.	PUNCT
inlawrev-4132	776	1	based	base	VERB
inlawrev-4132	776	2	on	on	ADP
inlawrev-4132	776	3	this	this	DET
inlawrev-4132	776	4	report	report	NOUN
inlawrev-4132	776	5	,	,	PUNCT
inlawrev-4132	776	6	the	the	DET
inlawrev-4132	776	7	probate	probate	NOUN
inlawrev-4132	776	8	court	court	NOUN
inlawrev-4132	776	9	entered	enter	VERB
inlawrev-4132	776	10	an	an	DET
inlawrev-4132	776	11	order	order	NOUN
inlawrev-4132	776	12	determining	determine	VERB
inlawrev-4132	776	13	inheritance	inheritance	NOUN
inlawrev-4132	776	14	tax	tax	NOUN
inlawrev-4132	776	15	due.^^^	due.^^^	PROPN
inlawrev-4132	776	16	in	in	ADP
inlawrev-4132	776	17	january	january	PROPN
inlawrev-4132	776	18	2008	2008	NUM
inlawrev-4132	776	19	,	,	PUNCT
inlawrev-4132	776	20	the	the	DET
inlawrev-4132	776	21	inheritance	inheritance	NOUN
inlawrev-4132	776	22	tax	tax	NOUN
inlawrev-4132	776	23	division	division	NOUN
inlawrev-4132	776	24	of	of	ADP
inlawrev-4132	776	25	the	the	DET
inlawrev-4132	776	26	indiana	indiana	PROPN
inlawrev-4132	776	27	department	department	PROPN
inlawrev-4132	776	28	of	of	ADP
inlawrev-4132	776	29	state	state	PROPN
inlawrev-4132	776	30	revenue	revenue	NOUN
inlawrev-4132	776	31	(	(	PUNCT
inlawrev-4132	776	32	the	the	DET
inlawrev-4132	776	33	"	"	PUNCT
inlawrev-4132	776	34	department	department	NOUN
inlawrev-4132	776	35	"	"	PUNCT
inlawrev-4132	776	36	)	)	PUNCT
inlawrev-4132	776	37	petitioned	petition	VERB
inlawrev-4132	776	38	for	for	ADP
inlawrev-4132	776	39	rehearing	rehear	VERB
inlawrev-4132	776	40	and	and	CCONJ
inlawrev-4132	776	41	for	for	ADP
inlawrev-4132	776	42	a	a	DET
inlawrev-4132	776	43	redetermination	redetermination	NOUN
inlawrev-4132	776	44	ofthe	ofthe	NOUN
inlawrev-4132	776	45	inheritance	inheritance	NOUN
inlawrev-4132	776	46	tax	tax	NOUN
inlawrev-4132	776	47	(	(	PUNCT
inlawrev-4132	776	48	the	the	DET
inlawrev-4132	776	49	"	"	PUNCT
inlawrev-4132	776	50	petition	petition	NOUN
inlawrev-4132	776	51	"	"	PUNCT
inlawrev-4132	776	52	)	)	PUNCT
inlawrev-4132	776	53	with	with	ADP
inlawrev-4132	776	54	the	the	DET
inlawrev-4132	776	55	probate	probate	NOUN
inlawrev-4132	776	56	court	court	NOUN
inlawrev-4132	776	57	.	.	PUNCT
inlawrev-4132	777	1	the	the	DET
inlawrev-4132	777	2	department	department	NOUN
inlawrev-4132	777	3	claimed	claim	VERB
inlawrev-4132	777	4	that	that	SCONJ
inlawrev-4132	777	5	the	the	DET
inlawrev-4132	777	6	estate	estate	NOUN
inlawrev-4132	777	7	had	have	AUX
inlawrev-4132	777	8	incorrectly	incorrectly	ADV
inlawrev-4132	777	9	computed	compute	VERB
inlawrev-4132	777	10	the	the	DET
inlawrev-4132	777	11	children	child	NOUN
inlawrev-4132	777	12	's	's	PART
inlawrev-4132	777	13	inheritance	inheritance	NOUN
inlawrev-4132	777	14	tax	tax	NOUN
inlawrev-4132	777	15	liabilities	liability	NOUN
inlawrev-4132	777	16	and	and	CCONJ
inlawrev-4132	777	17	did	do	AUX
inlawrev-4132	777	18	not	not	PART
inlawrev-4132	777	19	include	include	VERB
inlawrev-4132	777	20	an	an	DET
inlawrev-4132	777	21	appraisal	appraisal	NOUN
inlawrev-4132	777	22	with	with	ADP
inlawrev-4132	777	23	its	its	PRON
inlawrev-4132	777	24	retum.^^^	retum.^^^	NOUN
inlawrev-4132	777	25	at	at	ADP
inlawrev-4132	777	26	the	the	DET
inlawrev-4132	777	27	hearing	hearing	NOUN
inlawrev-4132	777	28	on	on	ADP
inlawrev-4132	777	29	the	the	DET
inlawrev-4132	777	30	petition	petition	NOUN
inlawrev-4132	777	31	,	,	PUNCT
inlawrev-4132	777	32	the	the	DET
inlawrev-4132	777	33	department	department	NOUN
inlawrev-4132	777	34	identified	identify	VERB
inlawrev-4132	777	35	only	only	ADV
inlawrev-4132	777	36	two	two	NUM
inlawrev-4132	777	37	issues	issue	NOUN
inlawrev-4132	777	38	:	:	PUNCT
inlawrev-4132	777	39	first	first	ADV
inlawrev-4132	777	40	,	,	PUNCT
inlawrev-4132	777	41	whether	whether	SCONJ
inlawrev-4132	777	42	indiana	indiana	PROPN
inlawrev-4132	777	43	code	code	PROPN
inlawrev-4132	777	44	section	section	NOUN
inlawrev-4132	777	45	6	6	NUM
inlawrev-4132	777	46	-	-	SYM
inlawrev-4132	777	47	4.1	4.1	NUM
inlawrev-4132	777	48	-	-	PUNCT
inlawrev-4132	777	49	4	4	NUM
inlawrev-4132	777	50	-	-	SYM
inlawrev-4132	777	51	1	1	NUM
inlawrev-4132	777	52	and	and	CCONJ
inlawrev-4132	777	53	indiana	indiana	PROPN
inlawrev-4132	777	54	administrative	administrative	PROPN
inlawrev-4132	777	55	code	code	PROPN
inlawrev-4132	777	56	title	title	NOUN
inlawrev-4132	777	57	45	45	NUM
inlawrev-4132	777	58	,	,	PUNCT
inlawrev-4132	777	59	section	section	NOUN
inlawrev-4132	777	60	4.1	4.1	NUM
inlawrev-4132	777	61	-	-	SYM
inlawrev-4132	777	62	4	4	NUM
inlawrev-4132	777	63	-	-	SYM
inlawrev-4132	777	64	3	3	NUM
inlawrev-4132	777	65	"	"	PUNCT
inlawrev-4132	777	66	required	require	VERB
inlawrev-4132	777	67	the	the	DET
inlawrev-4132	777	68	estate	estate	NOUN
inlawrev-4132	777	69	to	to	PART
inlawrev-4132	777	70	file	file	VERB
inlawrev-4132	777	71	an	an	DET
inlawrev-4132	777	72	appraisal	appraisal	NOUN
inlawrev-4132	777	73	with	with	ADP
inlawrev-4132	777	74	its	its	PRON
inlawrev-4132	777	75	inheritance	inheritance	NOUN
inlawrev-4132	777	76	tax	tax	NOUN
inlawrev-4132	777	77	return	return	NOUN
inlawrev-4132	777	78	;	;	PUNCT
inlawrev-4132	777	79	"	"	PUNCT
inlawrev-4132	777	80	and	and	CCONJ
inlawrev-4132	777	81	second	second	ADJ
inlawrev-4132	777	82	,	,	PUNCT
inlawrev-4132	777	83	whether	whether	SCONJ
inlawrev-4132	777	84	indiana	indiana	PROPN
inlawrev-4132	777	85	code	code	PROPN
inlawrev-4132	777	86	section	section	NOUN
inlawrev-4132	777	87	6	6	NUM
inlawrev-4132	777	88	-	-	SYM
inlawrev-4132	777	89	4.1	4.1	NUM
inlawrev-4132	777	90	-	-	PUNCT
inlawrev-4132	777	91	2	2	NUM
inlawrev-4132	777	92	-	-	SYM
inlawrev-4132	777	93	4	4	NUM
inlawrev-4132	777	94	and	and	CCONJ
inlawrev-4132	777	95	indiana	indiana	PROPN
inlawrev-4132	777	96	administrative	administrative	PROPN
inlawrev-4132	777	97	code	code	PROPN
inlawrev-4132	777	98	title	title	NOUN
inlawrev-4132	777	99	45	45	NUM
inlawrev-4132	777	100	,	,	PUNCT
inlawrev-4132	777	101	section	section	NOUN
inlawrev-4132	777	102	4.1	4.1	NUM
inlawrev-4132	777	103	-	-	SYM
inlawrev-4132	777	104	2	2	NUM
inlawrev-4132	777	105	-	-	SYM
inlawrev-4132	777	106	7	7	NUM
inlawrev-4132	777	107	required	require	VERB
inlawrev-4132	777	108	the	the	DET
inlawrev-4132	777	109	children	child	NOUN
inlawrev-4132	777	110	's	's	PART
inlawrev-4132	777	111	"	"	PUNCT
inlawrev-4132	777	112	inheritance	inheritance	NOUN
inlawrev-4132	777	113	tax	tax	NOUN
inlawrev-4132	777	114	liabilities	liability	NOUN
inlawrev-4132	777	115	to	to	PART
inlawrev-4132	777	116	be	be	AUX
inlawrev-4132	777	117	based	base	VERB
inlawrev-4132	777	118	on	on	ADP
inlawrev-4132	777	119	the	the	DET
inlawrev-4132	777	120	fair	fair	ADJ
inlawrev-4132	777	121	market	market	NOUN
inlawrev-4132	777	122	value	value	NOUN
inlawrev-4132	777	123	ofthe	ofthe	NOUN
inlawrev-4132	777	124	family	family	NOUN
inlawrev-4132	777	125	farm	farm	NOUN
inlawrev-4132	777	126	,	,	PUNCT
inlawrev-4132	777	127	not	not	PART
inlawrev-4132	777	128	merely	merely	ADV
inlawrev-4132	777	129	the	the	DET
inlawrev-4132	777	130	fair	fair	ADJ
inlawrev-4132	777	131	market	market	NOUN
inlawrev-4132	777	132	value	value	NOUN
inlawrev-4132	777	133	of	of	ADP
inlawrev-4132	777	134	doris	doris	PROPN
inlawrev-4132	777	135	's	's	PART
inlawrev-4132	777	136	life	life	NOUN
inlawrev-4132	777	137	estates	estate	NOUN
inlawrev-4132	777	138	.	.	PUNCT
inlawrev-4132	778	1	"	"	PUNCT
inlawrev-4132	778	2	^^^	^^^	ADP
inlawrev-4132	778	3	the	the	DET
inlawrev-4132	778	4	probate	probate	NOUN
inlawrev-4132	778	5	court	court	NOUN
inlawrev-4132	778	6	held	hold	VERB
inlawrev-4132	778	7	that	that	SCONJ
inlawrev-4132	778	8	a	a	DET
inlawrev-4132	778	9	formal	formal	ADJ
inlawrev-4132	778	10	appraisal	appraisal	NOUN
inlawrev-4132	778	11	was	be	AUX
inlawrev-4132	778	12	not	not	PART
inlawrev-4132	778	13	required	require	VERB
inlawrev-4132	778	14	,	,	PUNCT
inlawrev-4132	778	15	but	but	CCONJ
inlawrev-4132	778	16	that	that	SCONJ
inlawrev-4132	778	17	the	the	DET
inlawrev-4132	778	18	estate	estate	NOUN
inlawrev-4132	778	19	must	must	AUX
inlawrev-4132	778	20	submit	submit	VERB
inlawrev-4132	778	21	a	a	DET
inlawrev-4132	778	22	determination	determination	NOUN
inlawrev-4132	778	23	of	of	ADP
inlawrev-4132	778	24	fair	fair	ADJ
inlawrev-4132	778	25	market	market	NOUN
inlawrev-4132	778	26	value	value	NOUN
inlawrev-4132	778	27	of	of	ADP
inlawrev-4132	778	28	the	the	DET
inlawrev-4132	778	29	estate	estate	NOUN
inlawrev-4132	778	30	's	's	PART
inlawrev-4132	778	31	assets	asset	NOUN
inlawrev-4132	778	32	.	.	PUNCT
inlawrev-4132	779	1	the	the	DET
inlawrev-4132	779	2	probate	probate	NOUN
inlawrev-4132	779	3	court	court	NOUN
inlawrev-4132	779	4	also	also	ADV
inlawrev-4132	779	5	held	hold	VERB
inlawrev-4132	779	6	that	that	SCONJ
inlawrev-4132	779	7	the	the	DET
inlawrev-4132	779	8	children	child	NOUN
inlawrev-4132	779	9	had	have	AUX
inlawrev-4132	779	10	received	receive	VERB
inlawrev-4132	779	11	less	less	ADJ
inlawrev-4132	779	12	than	than	ADP
inlawrev-4132	779	13	a	a	DET
inlawrev-4132	779	14	fee	fee	NOUN
inlawrev-4132	779	15	interest	interest	NOUN
inlawrev-4132	779	16	upon	upon	SCONJ
inlawrev-4132	779	17	the	the	DET
inlawrev-4132	779	18	death	death	NOUN
inlawrev-4132	779	19	of	of	ADP
inlawrev-4132	779	20	doris	doris	PROPN
inlawrev-4132	779	21	,	,	PUNCT
inlawrev-4132	779	22	and	and	CCONJ
inlawrev-4132	779	23	therefore	therefore	ADV
inlawrev-4132	779	24	,	,	PUNCT
inlawrev-4132	779	25	their	their	PRON
inlawrev-4132	779	26	inheritance	inheritance	NOUN
inlawrev-4132	779	27	tax	tax	NOUN
inlawrev-4132	779	28	liabilities	liability	NOUN
inlawrev-4132	779	29	should	should	AUX
inlawrev-4132	779	30	be	be	AUX
inlawrev-4132	779	31	based	base	VERB
inlawrev-4132	779	32	on	on	ADP
inlawrev-4132	779	33	doris	doris	PROPN
inlawrev-4132	779	34	's	's	PART
inlawrev-4132	779	35	life	life	NOUN
inlawrev-4132	779	36	estates	estate	NOUN
inlawrev-4132	779	37	.	.	PUNCT
inlawrev-4132	780	1	^^^	^^^	ADP
inlawrev-4132	780	2	the	the	DET
inlawrev-4132	780	3	department	department	NOUN
inlawrev-4132	780	4	timely	timely	ADV
inlawrev-4132	780	5	filed	file	VERB
inlawrev-4132	780	6	an	an	DET
inlawrev-4132	780	7	appeal	appeal	NOUN
inlawrev-4132	780	8	with	with	ADP
inlawrev-4132	780	9	the	the	DET
inlawrev-4132	780	10	tax	tax	NOUN
inlawrev-4132	780	11	court	court	NOUN
inlawrev-4132	780	12	.	.	PUNCT
inlawrev-4132	781	1	on	on	ADP
inlawrev-4132	781	2	appeal	appeal	NOUN
inlawrev-4132	781	3	,	,	PUNCT
inlawrev-4132	781	4	the	the	DET
inlawrev-4132	781	5	department	department	NOUN
inlawrev-4132	781	6	asserted	assert	VERB
inlawrev-4132	781	7	that	that	SCONJ
inlawrev-4132	781	8	the	the	DET
inlawrev-4132	781	9	probate	probate	NOUN
inlawrev-4132	781	10	court	court	NOUN
inlawrev-4132	781	11	's	's	PART
inlawrev-4132	781	12	decision	decision	NOUN
inlawrev-4132	781	13	with	with	ADP
inlawrev-4132	781	14	25	25	NUM
inlawrev-4132	781	15	l	l	NOUN
inlawrev-4132	781	16	mat*4	mat*4	PROPN
inlawrev-4132	781	17	.	.	PROPN
inlawrev-4132	782	1	252	252	NUM
inlawrev-4132	782	2	.	.	PUNCT
inlawrev-4132	783	1	i	i	PRON
inlawrev-4132	783	2	d.	d.	PROPN
inlawrev-4132	783	3	253	253	NUM
inlawrev-4132	783	4	.	.	PUNCT
inlawrev-4132	784	1	924n.e.2d230(ind	924n.e.2d230(ind	NUM
inlawrev-4132	784	2	.	.	PUNCT
inlawrev-4132	785	1	i.e.	i.e.	X
inlawrev-4132	785	2	2010	2010	NUM
inlawrev-4132	785	3	)	)	PUNCT
inlawrev-4132	785	4	.	.	PUNCT
inlawrev-4132	786	1	254	254	NUM
inlawrev-4132	786	2	.	.	PUNCT
inlawrev-4132	787	1	i	i	PRON
inlawrev-4132	787	2	d.	d.	PROPN
inlawrev-4132	787	3	at	at	ADP
inlawrev-4132	787	4	231	231	NUM
inlawrev-4132	787	5	.	.	PUNCT
inlawrev-4132	788	1	255	255	NUM
inlawrev-4132	788	2	.	.	PUNCT
inlawrev-4132	789	1	i	i	PRON
inlawrev-4132	789	2	d	d	PROPN
inlawrev-4132	789	3	256	256	NUM
inlawrev-4132	789	4	.	.	PUNCT
inlawrev-4132	790	1	i	i	PRON
inlawrev-4132	790	2	d	d	PROPN
inlawrev-4132	790	3	at	at	ADP
inlawrev-4132	790	4	232	232	NUM
inlawrev-4132	790	5	.	.	PUNCT
inlawrev-4132	791	1	257	257	NUM
inlawrev-4132	791	2	.	.	PUNCT
inlawrev-4132	792	1	i	i	PRON
inlawrev-4132	792	2	d	d	PROPN
inlawrev-4132	792	3	258	258	NUM
inlawrev-4132	792	4	.	.	PUNCT
inlawrev-4132	793	1	i	i	PRON
inlawrev-4132	793	2	d	d	PROPN
inlawrev-4132	793	3	259	259	NUM
inlawrev-4132	793	4	.	.	PUNCT
inlawrev-4132	794	1	i	i	PRON
inlawrev-4132	794	2	d	d	PROPN
inlawrev-4132	794	3	2011	2011	NUM
inlawrev-4132	794	4	]	]	PUNCT
inlawrev-4132	794	5	taxation	taxation	NOUN
inlawrev-4132	794	6	1495	1495	NUM
inlawrev-4132	794	7	regard	regard	NOUN
inlawrev-4132	794	8	to	to	ADP
inlawrev-4132	794	9	the	the	DET
inlawrev-4132	794	10	appraisal	appraisal	NOUN
inlawrev-4132	794	11	requirement	requirement	NOUN
inlawrev-4132	794	12	must	must	AUX
inlawrev-4132	794	13	be	be	AUX
inlawrev-4132	794	14	reversed	reverse	VERB
inlawrev-4132	794	15	because	because	SCONJ
inlawrev-4132	794	16	the	the	DET
inlawrev-4132	794	17	estate	estate	NOUN
inlawrev-4132	794	18	's	's	PART
inlawrev-4132	794	19	inheritance	inheritance	NOUN
inlawrev-4132	794	20	tax	tax	NOUN
inlawrev-4132	794	21	return	return	NOUN
inlawrev-4132	794	22	did	do	AUX
inlawrev-4132	794	23	not	not	PART
inlawrev-4132	794	24	comply	comply	VERB
inlawrev-4132	794	25	with	with	ADP
inlawrev-4132	794	26	indiana	indiana	PROPN
inlawrev-4132	794	27	code	code	PROPN
inlawrev-4132	794	28	section	section	NOUN
inlawrev-4132	794	29	6	6	NUM
inlawrev-4132	794	30	-	-	SYM
inlawrev-4132	794	31	4.1	4.1	NUM
inlawrev-4132	794	32	-	-	PUNCT
inlawrev-4132	794	33	4	4	NUM
inlawrev-4132	794	34	-	-	SYM
inlawrev-4132	794	35	1	1	NUM
inlawrev-4132	794	36	as	as	SCONJ
inlawrev-4132	794	37	clarified	clarify	VERB
inlawrev-4132	794	38	by	by	ADP
inlawrev-4132	794	39	indiana	indiana	PROPN
inlawrev-4132	794	40	administrative	administrative	PROPN
inlawrev-4132	794	41	code	code	PROPN
inlawrev-4132	794	42	title	title	NOUN
inlawrev-4132	794	43	45	45	NUM
inlawrev-4132	794	44	,	,	PUNCT
inlawrev-4132	794	45	section	section	NOUN
inlawrev-4132	794	46	4	4	NUM
inlawrev-4132	794	47	.	.	NOUN
inlawrev-4132	794	48	1	1	NUM
inlawrev-4132	794	49	-	-	SYM
inlawrev-4132	794	50	4	4	NUM
inlawrev-4132	794	51	-	-	SYM
inlawrev-4132	794	52	3	3	NUM
inlawrev-4132	794	53	.	.	PUNCT
inlawrev-4132	795	1	the	the	DET
inlawrev-4132	795	2	court	court	NOUN
inlawrev-4132	795	3	held	hold	VERB
inlawrev-4132	795	4	that	that	SCONJ
inlawrev-4132	795	5	this	this	DET
inlawrev-4132	795	6	statute	statute	NOUN
inlawrev-4132	795	7	did	do	AUX
inlawrev-4132	795	8	not	not	PART
inlawrev-4132	795	9	require	require	VERB
inlawrev-4132	795	10	the	the	DET
inlawrev-4132	795	11	estate	estate	NOUN
inlawrev-4132	795	12	to	to	PART
inlawrev-4132	795	13	obtain	obtain	VERB
inlawrev-4132	795	14	an	an	DET
inlawrev-4132	795	15	appraisal	appraisal	NOUN
inlawrev-4132	795	16	valuing	value	VERB
inlawrev-4132	795	17	its	its	PRON
inlawrev-4132	795	18	assets	asset	NOUN
inlawrev-4132	795	19	at	at	ADP
inlawrev-4132	795	20	their	their	PRON
inlawrev-4132	795	21	fair	fair	ADJ
inlawrev-4132	795	22	market	market	NOUN
inlawrev-4132	795	23	value	value	NOUN
inlawrev-4132	795	24	,	,	PUNCT
inlawrev-4132	795	25	nor	nor	CCONJ
inlawrev-4132	795	26	did	do	AUX
inlawrev-4132	795	27	it	it	PRON
inlawrev-4132	795	28	require	require	VERB
inlawrev-4132	795	29	the	the	DET
inlawrev-4132	795	30	estate	estate	NOUN
inlawrev-4132	795	31	to	to	PART
inlawrev-4132	795	32	file	file	VERB
inlawrev-4132	795	33	such	such	DET
inlawrev-4132	795	34	an	an	DET
inlawrev-4132	795	35	appraisal	appraisal	NOUN
inlawrev-4132	795	36	with	with	ADP
inlawrev-4132	795	37	its	its	PRON
inlawrev-4132	795	38	inheritance	inheritance	NOUN
inlawrev-4132	795	39	tax	tax	NOUN
inlawrev-4132	795	40	retum.^^^	retum.^^^	NOUN
inlawrev-4132	795	41	in	in	ADP
inlawrev-4132	795	42	support	support	NOUN
inlawrev-4132	795	43	of	of	ADP
inlawrev-4132	795	44	this	this	DET
inlawrev-4132	795	45	holding	holding	NOUN
inlawrev-4132	795	46	,	,	PUNCT
inlawrev-4132	795	47	the	the	DET
inlawrev-4132	795	48	court	court	NOUN
inlawrev-4132	795	49	stated	state	VERB
inlawrev-4132	795	50	,	,	PUNCT
inlawrev-4132	795	51	"	"	PUNCT
inlawrev-4132	795	52	if	if	SCONJ
inlawrev-4132	795	53	the	the	DET
inlawrev-4132	795	54	legislature	legislature	NOUN
inlawrev-4132	795	55	had	have	AUX
inlawrev-4132	795	56	intended	intend	VERB
inlawrev-4132	795	57	for	for	SCONJ
inlawrev-4132	795	58	the	the	DET
inlawrev-4132	795	59	estate	estate	NOUN
inlawrev-4132	795	60	to	to	PART
inlawrev-4132	795	61	substantiate	substantiate	VERB
inlawrev-4132	795	62	its	its	PRON
inlawrev-4132	795	63	own	own	ADJ
inlawrev-4132	795	64	opinion	opinion	NOUN
inlawrev-4132	795	65	as	as	ADP
inlawrev-4132	795	66	to	to	ADP
inlawrev-4132	795	67	the	the	DET
inlawrev-4132	795	68	fair	fair	ADJ
inlawrev-4132	795	69	market	market	NOUN
inlawrev-4132	795	70	value	value	NOUN
inlawrev-4132	795	71	of	of	ADP
inlawrev-4132	795	72	its	its	PRON
inlawrev-4132	795	73	assets	asset	NOUN
inlawrev-4132	795	74	by	by	ADP
inlawrev-4132	795	75	attaching	attach	VERB
inlawrev-4132	795	76	an	an	DET
inlawrev-4132	795	77	appraisal	appraisal	NOUN
inlawrev-4132	795	78	to	to	ADP
inlawrev-4132	795	79	its	its	PRON
inlawrev-4132	795	80	return	return	NOUN
inlawrev-4132	795	81	,	,	PUNCT
inlawrev-4132	795	82	it	it	PRON
inlawrev-4132	795	83	would	would	AUX
inlawrev-4132	795	84	have	have	AUX
inlawrev-4132	795	85	stated	state	VERB
inlawrev-4132	795	86	as	as	ADV
inlawrev-4132	795	87	much	much	ADJ
inlawrev-4132	795	88	.	.	PUNCT
inlawrev-4132	795	89	"^^^	"^^^	PUNCT
inlawrev-4132	796	1	the	the	DET
inlawrev-4132	796	2	court	court	NOUN
inlawrev-4132	796	3	further	far	ADV
inlawrev-4132	796	4	reasoned	reason	VERB
inlawrev-4132	796	5	that	that	SCONJ
inlawrev-4132	796	6	the	the	DET
inlawrev-4132	796	7	documents	document	NOUN
inlawrev-4132	796	8	listed	list	VERB
inlawrev-4132	796	9	under	under	ADP
inlawrev-4132	796	10	indiana	indiana	PROPN
inlawrev-4132	796	11	administrative	administrative	PROPN
inlawrev-4132	796	12	code	code	PROPN
inlawrev-4132	796	13	title	title	NOUN
inlawrev-4132	796	14	45	45	NUM
inlawrev-4132	796	15	,	,	PUNCT
inlawrev-4132	796	16	section	section	NOUN
inlawrev-4132	796	17	4.1	4.1	NUM
inlawrev-4132	796	18	-	-	SYM
inlawrev-4132	796	19	4	4	NUM
inlawrev-4132	796	20	-	-	SYM
inlawrev-4132	796	21	3	3	NUM
inlawrev-4132	796	22	are	be	AUX
inlawrev-4132	796	23	only	only	ADV
inlawrev-4132	796	24	required	require	VERB
inlawrev-4132	796	25	to	to	PART
inlawrev-4132	796	26	"	"	PUNCT
inlawrev-4132	796	27	be	be	AUX
inlawrev-4132	796	28	attached	attach	VERB
inlawrev-4132	796	29	to	to	ADP
inlawrev-4132	796	30	an	an	DET
inlawrev-4132	796	31	inheritance	inheritance	NOUN
inlawrev-4132	796	32	tax	tax	NOUN
inlawrev-4132	796	33	return	return	NOUN
inlawrev-4132	796	34	only	only	ADV
inlawrev-4132	796	35	ifthey	ifthey	PRON
inlawrev-4132	796	36	exist	exist	VERB
inlawrev-4132	796	37	,	,	PUNCT
inlawrev-4132	796	38	as	as	SCONJ
inlawrev-4132	796	39	the	the	DET
inlawrev-4132	796	40	existence	existence	NOUN
inlawrev-4132	796	41	of	of	ADP
inlawrev-4132	796	42	each	each	PRON
inlawrev-4132	796	43	of	of	ADP
inlawrev-4132	796	44	the	the	DET
inlawrev-4132	796	45	documents	document	NOUN
inlawrev-4132	796	46	is	be	AUX
inlawrev-4132	796	47	not	not	PART
inlawrev-4132	796	48	guaranteed	guarantee	VERB
inlawrev-4132	796	49	.	.	PUNCT
inlawrev-4132	797	1	"	"	PUNCT
inlawrev-4132	797	2	^^^	^^^	ADP
inlawrev-4132	797	3	the	the	DET
inlawrev-4132	797	4	department	department	NOUN
inlawrev-4132	797	5	also	also	ADV
inlawrev-4132	797	6	argued	argue	VERB
inlawrev-4132	797	7	that	that	SCONJ
inlawrev-4132	797	8	it	it	PRON
inlawrev-4132	797	9	was	be	AUX
inlawrev-4132	797	10	erroneous	erroneous	ADJ
inlawrev-4132	797	11	for	for	SCONJ
inlawrev-4132	797	12	the	the	DET
inlawrev-4132	797	13	probate	probate	NOUN
inlawrev-4132	797	14	court	court	NOUN
inlawrev-4132	797	15	to	to	PART
inlawrev-4132	797	16	hold	hold	VERB
inlawrev-4132	797	17	that	that	SCONJ
inlawrev-4132	797	18	the	the	DET
inlawrev-4132	797	19	life	life	NOUN
inlawrev-4132	797	20	estates	estate	NOUN
inlawrev-4132	797	21	alone	alone	ADV
inlawrev-4132	797	22	were	be	AUX
inlawrev-4132	797	23	subject	subject	ADJ
inlawrev-4132	797	24	to	to	ADP
inlawrev-4132	797	25	the	the	DET
inlawrev-4132	797	26	inheritance	inheritance	NOUN
inlawrev-4132	797	27	tax	tax	NOUN
inlawrev-4132	797	28	.	.	PUNCT
inlawrev-4132	798	1	instead	instead	ADV
inlawrev-4132	798	2	,	,	PUNCT
inlawrev-4132	798	3	the	the	DET
inlawrev-4132	798	4	department	department	NOUN
inlawrev-4132	798	5	argued	argue	VERB
inlawrev-4132	798	6	that	that	SCONJ
inlawrev-4132	798	7	the	the	DET
inlawrev-4132	798	8	inheritance	inheritance	NOUN
inlawrev-4132	798	9	tax	tax	NOUN
inlawrev-4132	798	10	liability	liability	NOUN
inlawrev-4132	798	11	should	should	AUX
inlawrev-4132	798	12	have	have	AUX
inlawrev-4132	798	13	been	be	AUX
inlawrev-4132	798	14	based	base	VERB
inlawrev-4132	798	15	on	on	ADP
inlawrev-4132	798	16	what	what	PRON
inlawrev-4132	798	17	the	the	DET
inlawrev-4132	798	18	children	child	NOUN
inlawrev-4132	798	19	inherited	inherit	VERB
inlawrev-4132	798	20	—	—	PUNCT
inlawrev-4132	798	21	the	the	DET
inlawrev-4132	798	22	entire	entire	ADJ
inlawrev-4132	798	23	fair	fair	ADJ
inlawrev-4132	798	24	market	market	NOUN
inlawrev-4132	798	25	value	value	NOUN
inlawrev-4132	798	26	ofthe	ofthe	NOUN
inlawrev-4132	798	27	family	family	NOUN
inlawrev-4132	798	28	farm	farm	NOUN
inlawrev-4132	798	29	.	.	PUNCT
inlawrev-4132	799	1	the	the	DET
inlawrev-4132	799	2	court	court	NOUN
inlawrev-4132	799	3	agreed.^^^	agreed.^^^	VERB
inlawrev-4132	799	4	the	the	DET
inlawrev-4132	799	5	court	court	NOUN
inlawrev-4132	799	6	reasoned	reason	VERB
inlawrev-4132	799	7	that	that	SCONJ
inlawrev-4132	799	8	"	"	PUNCT
inlawrev-4132	799	9	indiana	indiana	PROPN
inlawrev-4132	799	10	's	's	PART
inlawrev-4132	799	11	inheritance	inheritance	NOUN
inlawrev-4132	799	12	tax	tax	NOUN
inlawrev-4132	799	13	statutes	statute	NOUN
inlawrev-4132	799	14	impose	impose	VERB
inlawrev-4132	799	15	,	,	PUNCT
inlawrev-4132	799	16	at	at	ADP
inlawrev-4132	799	17	the	the	DET
inlawrev-4132	799	18	time	time	NOUN
inlawrev-4132	799	19	of	of	ADP
inlawrev-4132	799	20	the	the	DET
inlawrev-4132	799	21	decedent	decedent	NOUN
inlawrev-4132	799	22	's	's	PART
inlawrev-4132	799	23	death	death	NOUN
inlawrev-4132	799	24	,	,	PUNCT
inlawrev-4132	799	25	a	a	DET
inlawrev-4132	799	26	tax	tax	NOUN
inlawrev-4132	799	27	on	on	ADP
inlawrev-4132	799	28	the	the	DET
inlawrev-4132	799	29	privilege	privilege	NOUN
inlawrev-4132	799	30	of	of	ADP
inlawrev-4132	799	31	succeeding	succeed	VERB
inlawrev-4132	799	32	to	to	ADP
inlawrev-4132	799	33	certain	certain	ADJ
inlawrev-4132	799	34	property	property	NOUN
inlawrev-4132	799	35	rights	right	NOUN
inlawrev-4132	799	36	ofdeceased	ofdecease	VERB
inlawrev-4132	799	37	persons	person	NOUN
inlawrev-4132	799	38	,	,	PUNCT
inlawrev-4132	799	39	"	"	PUNCT
inlawrev-4132	799	40	and	and	CCONJ
inlawrev-4132	799	41	the	the	DET
inlawrev-4132	799	42	tax	tax	NOUN
inlawrev-4132	799	43	should	should	AUX
inlawrev-4132	799	44	be	be	AUX
inlawrev-4132	799	45	based	base	VERB
inlawrev-4132	799	46	on	on	ADP
inlawrev-4132	799	47	the	the	DET
inlawrev-4132	799	48	beneficial	beneficial	ADJ
inlawrev-4132	799	49	interest	interest	NOUN
inlawrev-4132	799	50	transferred	transfer	VERB
inlawrev-4132	799	51	at	at	ADP
inlawrev-4132	799	52	death	death	NOUN
inlawrev-4132	799	53	.	.	PUNCT
inlawrev-4132	800	1	^^"^	^^"^	VERB
inlawrev-4132	800	2	the	the	DET
inlawrev-4132	800	3	court	court	NOUN
inlawrev-4132	800	4	found	find	VERB
inlawrev-4132	800	5	that	that	SCONJ
inlawrev-4132	800	6	roy	roy	PROPN
inlawrev-4132	800	7	and	and	CCONJ
inlawrev-4132	800	8	doris	doris	PROPN
inlawrev-4132	800	9	parker	parker	PROPN
inlawrev-4132	800	10	conveyed	convey	VERB
inlawrev-4132	800	11	real	real	ADJ
inlawrev-4132	800	12	property	property	NOUN
inlawrev-4132	800	13	to	to	ADP
inlawrev-4132	800	14	their	their	PRON
inlawrev-4132	800	15	children	child	NOUN
inlawrev-4132	800	16	,	,	PUNCT
inlawrev-4132	800	17	reserving	reserve	VERB
inlawrev-4132	800	18	life	life	NOUN
inlawrev-4132	800	19	estates	estate	NOUN
inlawrev-4132	800	20	to	to	ADP
inlawrev-4132	800	21	themselves	themselves	PRON
inlawrev-4132	800	22	.	.	PUNCT
inlawrev-4132	801	1	the	the	DET
inlawrev-4132	801	2	inter	inter	ADJ
inlawrev-4132	801	3	vivos	vivos	ADJ
inlawrev-4132	801	4	transfers	transfer	VERB
inlawrev-4132	801	5	ofthe	ofthe	PRON
inlawrev-4132	801	6	children	child	NOUN
inlawrev-4132	801	7	's	's	PART
inlawrev-4132	801	8	remainder	remainder	NOUN
inlawrev-4132	801	9	interests	interest	NOUN
inlawrev-4132	801	10	in	in	ADP
inlawrev-4132	801	11	1	1	NUM
inlawrev-4132	801	12	983	983	NUM
inlawrev-4132	801	13	resulted	result	VERB
inlawrev-4132	801	14	in	in	ADP
inlawrev-4132	801	15	no	no	DET
inlawrev-4132	801	16	inheritance	inheritance	NOUN
inlawrev-4132	801	17	tax	tax	NOUN
inlawrev-4132	801	18	liabilities	liability	NOUN
inlawrev-4132	801	19	because	because	SCONJ
inlawrev-4132	801	20	doris	doris	PROPN
inlawrev-4132	801	21	had	have	AUX
inlawrev-4132	801	22	retained	retain	VERB
inlawrev-4132	801	23	a	a	DET
inlawrev-4132	801	24	present	present	ADJ
inlawrev-4132	801	25	possessory	possessory	ADJ
inlawrev-4132	801	26	interest	interest	NOUN
inlawrev-4132	801	27	in	in	ADP
inlawrev-4132	801	28	the	the	DET
inlawrev-4132	801	29	family	family	NOUN
inlawrev-4132	801	30	farm	farm	NOUN
inlawrev-4132	801	31	until	until	ADP
inlawrev-4132	801	32	her	her	PRON
inlawrev-4132	801	33	death	death	NOUN
inlawrev-4132	801	34	.	.	PUNCT
inlawrev-4132	802	1	doris	doris	PROPN
inlawrev-4132	802	2	's	's	PART
inlawrev-4132	802	3	interest	interest	NOUN
inlawrev-4132	802	4	in	in	ADP
inlawrev-4132	802	5	the	the	DET
inlawrev-4132	802	6	family	family	NOUN
inlawrev-4132	802	7	farm	farm	NOUN
inlawrev-4132	802	8	extinguished	extinguish	VERB
inlawrev-4132	802	9	upon	upon	SCONJ
inlawrev-4132	802	10	her	her	PRON
inlawrev-4132	802	11	death	death	NOUN
inlawrev-4132	802	12	,	,	PUNCT
inlawrev-4132	802	13	and	and	CCONJ
inlawrev-4132	802	14	her	her	PRON
inlawrev-4132	802	15	children	child	NOUN
inlawrev-4132	802	16	automatically	automatically	ADV
inlawrev-4132	802	17	gained	gain	VERB
inlawrev-4132	802	18	possession	possession	NOUN
inlawrev-4132	802	19	of	of	ADP
inlawrev-4132	802	20	the	the	DET
inlawrev-4132	802	21	entire	entire	ADJ
inlawrev-4132	802	22	property.^^^	property.^^^	NOUN
inlawrev-4132	802	23	2	2	NUM
inlawrev-4132	802	24	.	.	PUNCT
inlawrev-4132	802	25	indiana	indiana	PROPN
inlawrev-4132	802	26	department	department	PROPN
inlawrev-4132	802	27	ofstate	ofstate	NOUN
inlawrev-4132	802	28	revenue	revenue	NOUN
inlawrev-4132	802	29	v.	v.	ADP
inlawrev-4132	802	30	estate	estate	NOUN
inlawrev-4132	802	31	ofogle?^^—marjean	ofogle?^^—marjean	ADJ
inlawrev-4132	802	32	ogle	ogle	NOUN
inlawrev-4132	802	33	died	die	VERB
inlawrev-4132	802	34	on	on	ADP
inlawrev-4132	802	35	april	april	PROPN
inlawrev-4132	802	36	13	13	NUM
inlawrev-4132	802	37	,	,	PUNCT
inlawrev-4132	802	38	2008	2008	NUM
inlawrev-4132	802	39	,	,	PUNCT
inlawrev-4132	802	40	and	and	CCONJ
inlawrev-4132	802	41	the	the	DET
inlawrev-4132	802	42	estate	estate	NOUN
inlawrev-4132	802	43	timely	timely	ADV
inlawrev-4132	802	44	filed	file	VERB
inlawrev-4132	802	45	its	its	PRON
inlawrev-4132	802	46	indiana	indiana	PROPN
inlawrev-4132	802	47	inheritance	inheritance	NOUN
inlawrev-4132	802	48	tax	tax	NOUN
inlawrev-4132	802	49	return	return	NOUN
inlawrev-4132	802	50	,	,	PUNCT
inlawrev-4132	802	51	reporting	report	VERB
inlawrev-4132	802	52	a	a	DET
inlawrev-4132	802	53	total	total	ADJ
inlawrev-4132	802	54	tax	tax	NOUN
inlawrev-4132	802	55	liability	liability	NOUN
inlawrev-4132	802	56	of	of	ADP
inlawrev-4132	802	57	$	$	SYM
inlawrev-4132	802	58	1488.^^^	1488.^^^	NUM
inlawrev-4132	802	59	the	the	DET
inlawrev-4132	802	60	estate	estate	NOUN
inlawrev-4132	802	61	attached	attach	VERB
inlawrev-4132	802	62	an	an	DET
inlawrev-4132	802	63	appraisal	appraisal	NOUN
inlawrev-4132	802	64	to	to	PART
inlawrev-4132	802	65	establish	establish	VERB
inlawrev-4132	802	66	the	the	DET
inlawrev-4132	802	67	value	value	NOUN
inlawrev-4132	802	68	of	of	ADP
inlawrev-4132	802	69	real	real	ADJ
inlawrev-4132	802	70	estate	estate	NOUN
inlawrev-4132	802	71	owned	own	VERB
inlawrev-4132	802	72	by	by	ADP
inlawrev-4132	802	73	marjean	marjean	ADJ
inlawrev-4132	802	74	ogle	ogle	NOUN
inlawrev-4132	802	75	at	at	ADP
inlawrev-4132	802	76	the	the	DET
inlawrev-4132	802	77	time	time	NOUN
inlawrev-4132	802	78	of	of	ADP
inlawrev-4132	802	79	her	her	PRON
inlawrev-4132	802	80	death	death	NOUN
inlawrev-4132	802	81	.	.	PUNCT
inlawrev-4132	803	1	the	the	DET
inlawrev-4132	803	2	jasper	jasper	PROPN
inlawrev-4132	803	3	county	county	PROPN
inlawrev-4132	803	4	inheritance	inheritance	NOUN
inlawrev-4132	803	5	tax	tax	NOUN
inlawrev-4132	803	6	appraiser	appraiser	NOUN
inlawrev-4132	803	7	determined	determine	VERB
inlawrev-4132	803	8	that	that	SCONJ
inlawrev-4132	803	9	the	the	DET
inlawrev-4132	803	10	information	information	NOUN
inlawrev-4132	803	11	on	on	ADP
inlawrev-4132	803	12	the	the	DET
inlawrev-4132	803	13	estate	estate	NOUN
inlawrev-4132	803	14	's	's	PART
inlawrev-4132	803	15	return	return	NOUN
inlawrev-4132	803	16	was	be	AUX
inlawrev-4132	803	17	accurate	accurate	ADJ
inlawrev-4132	803	18	,	,	PUNCT
inlawrev-4132	803	19	and	and	CCONJ
inlawrev-4132	803	20	the	the	DET
inlawrev-4132	803	21	probate	probate	NOUN
inlawrev-4132	803	22	court	court	NOUN
inlawrev-4132	803	23	issued	issue	VERB
inlawrev-4132	803	24	an	an	DET
inlawrev-4132	803	25	order	order	NOUN
inlawrev-4132	803	26	consistent	consistent	ADJ
inlawrev-4132	803	27	with	with	ADP
inlawrev-4132	803	28	the	the	DET
inlawrev-4132	803	29	estate	estate	NOUN
inlawrev-4132	803	30	's	's	PART
inlawrev-4132	803	31	reported	report	VERB
inlawrev-4132	803	32	tax	tax	NOUN
inlawrev-4132	803	33	liability.^^^	liability.^^^	PROPN
inlawrev-4132	803	34	on	on	ADP
inlawrev-4132	803	35	february	february	PROPN
inlawrev-4132	803	36	1	1	NUM
inlawrev-4132	803	37	7	7	NUM
inlawrev-4132	803	38	,	,	PUNCT
inlawrev-4132	803	39	2009	2009	NUM
inlawrev-4132	803	40	,	,	PUNCT
inlawrev-4132	803	41	the	the	DET
inlawrev-4132	803	42	department	department	NOUN
inlawrev-4132	803	43	filed	file	VERB
inlawrev-4132	803	44	a	a	DET
inlawrev-4132	803	45	petition	petition	NOUN
inlawrev-4132	803	46	for	for	ADP
inlawrev-4132	803	47	rehearing	rehearing	NOUN
inlawrev-4132	803	48	,	,	PUNCT
inlawrev-4132	803	49	reappraisement	reappraisement	ADJ
inlawrev-4132	803	50	,	,	PUNCT
inlawrev-4132	803	51	and	and	CCONJ
inlawrev-4132	803	52	redetermination	redetermination	NOUN
inlawrev-4132	803	53	of	of	ADP
inlawrev-4132	803	54	inheritance	inheritance	NOUN
inlawrev-4132	803	55	tax	tax	NOUN
inlawrev-4132	803	56	,	,	PUNCT
inlawrev-4132	803	57	claiming	claim	VERB
inlawrev-4132	803	58	that	that	SCONJ
inlawrev-4132	803	59	the	the	DET
inlawrev-4132	803	60	amount	amount	NOUN
inlawrev-4132	803	61	of	of	ADP
inlawrev-4132	803	62	tax	tax	NOUN
inlawrev-4132	803	63	in	in	ADP
inlawrev-4132	803	64	controversy	controversy	NOUN
inlawrev-4132	803	65	could	could	AUX
inlawrev-4132	803	66	not	not	PART
inlawrev-4132	803	67	be	be	AUX
inlawrev-4132	803	68	260	260	NUM
inlawrev-4132	803	69	.	.	PUNCT
inlawrev-4132	804	1	i	i	PRON
inlawrev-4132	804	2	d.	d.	PROPN
inlawrev-4132	804	3	at	at	ADP
inlawrev-4132	804	4	234	234	NUM
inlawrev-4132	804	5	.	.	PUNCT
inlawrev-4132	804	6	261	261	NUM
inlawrev-4132	804	7	.	.	PUNCT
inlawrev-4132	805	1	i	i	PRON
inlawrev-4132	805	2	d.	d.	PROPN
inlawrev-4132	805	3	262	262	NUM
inlawrev-4132	805	4	.	.	PUNCT
inlawrev-4132	806	1	i	i	PRON
inlawrev-4132	806	2	d	d	PROPN
inlawrev-4132	806	3	at	at	ADP
inlawrev-4132	806	4	235	235	NUM
inlawrev-4132	806	5	(	(	PUNCT
inlawrev-4132	806	6	citing	cite	VERB
inlawrev-4132	806	7	will	will	AUX
inlawrev-4132	806	8	's	's	PART
inlawrev-4132	806	9	far	far	ADV
inlawrev-4132	806	10	-	-	PUNCT
inlawrev-4132	806	11	go	go	NOUN
inlawrev-4132	806	12	coach	coach	NOUN
inlawrev-4132	806	13	sales	sale	NOUN
inlawrev-4132	806	14	v.	v.	ADP
inlawrev-4132	806	15	nusbaum	nusbaum	PROPN
inlawrev-4132	806	16	,	,	PUNCT
inlawrev-4132	806	17	847	847	NUM
inlawrev-4132	806	18	n.e.2d	n.e.2d	NOUN
inlawrev-4132	806	19	1074	1074	NUM
inlawrev-4132	806	20	,	,	PUNCT
inlawrev-4132	806	21	1078	1078	NUM
inlawrev-4132	806	22	(	(	PUNCT
inlawrev-4132	806	23	ind	ind	NOUN
inlawrev-4132	806	24	.	.	PUNCT
inlawrev-4132	807	1	i.e.	i.e.	X
inlawrev-4132	807	2	2006	2006	NUM
inlawrev-4132	807	3	)	)	PUNCT
inlawrev-4132	807	4	)	)	PUNCT
inlawrev-4132	807	5	.	.	PUNCT
inlawrev-4132	808	1	263	263	NUM
inlawrev-4132	808	2	.	.	PUNCT
inlawrev-4132	809	1	i	i	PRON
inlawrev-4132	809	2	d.	d.	PROPN
inlawrev-4132	809	3	at	at	ADP
inlawrev-4132	809	4	236	236	NUM
inlawrev-4132	809	5	.	.	PUNCT
inlawrev-4132	809	6	264	264	NUM
inlawrev-4132	809	7	.	.	PUNCT
inlawrev-4132	810	1	i	i	PRON
inlawrev-4132	810	2	d	d	PROPN
inlawrev-4132	810	3	265	265	NUM
inlawrev-4132	810	4	.	.	PUNCT
inlawrev-4132	811	1	i	i	PRON
inlawrev-4132	811	2	d	d	PROPN
inlawrev-4132	811	3	at	at	ADP
inlawrev-4132	811	4	237	237	NUM
inlawrev-4132	811	5	.	.	PUNCT
inlawrev-4132	812	1	266	266	NUM
inlawrev-4132	812	2	.	.	PUNCT
inlawrev-4132	813	1	923	923	NUM
inlawrev-4132	813	2	n.e.2d	n.e.2d	NOUN
inlawrev-4132	813	3	493	493	NUM
inlawrev-4132	813	4	(	(	PUNCT
inlawrev-4132	813	5	ind	ind	NOUN
inlawrev-4132	813	6	.	.	PUNCT
inlawrev-4132	814	1	t.c	t.c	PROPN
inlawrev-4132	814	2	.	.	PROPN
inlawrev-4132	814	3	2010	2010	NUM
inlawrev-4132	814	4	)	)	PUNCT
inlawrev-4132	814	5	.	.	PUNCT
inlawrev-4132	815	1	267	267	X
inlawrev-4132	815	2	.	.	PUNCT
inlawrev-4132	816	1	i	i	PRON
inlawrev-4132	816	2	d	d	PROPN
inlawrev-4132	816	3	at	at	ADP
inlawrev-4132	816	4	494	494	NUM
inlawrev-4132	816	5	.	.	NOUN
inlawrev-4132	816	6	268	268	NUM
inlawrev-4132	816	7	.	.	PUNCT
inlawrev-4132	817	1	i	i	PRON
inlawrev-4132	817	2	d	d	PROPN
inlawrev-4132	817	3	1496	1496	NUM
inlawrev-4132	817	4	indiana	indiana	PROPN
inlawrev-4132	817	5	law	law	PROPN
inlawrev-4132	817	6	review	review	NOUN
inlawrev-4132	818	1	[	[	X
inlawrev-4132	818	2	vol	vol	NOUN
inlawrev-4132	818	3	.	.	PUNCT
inlawrev-4132	818	4	44	44	NUM
inlawrev-4132	818	5	:	:	SYM
inlawrev-4132	818	6	1467	1467	NUM
inlawrev-4132	818	7	established	establish	VERB
inlawrev-4132	818	8	.	.	PUNCT
inlawrev-4132	819	1	following	follow	VERB
inlawrev-4132	819	2	a	a	DET
inlawrev-4132	819	3	hearing	hearing	NOUN
inlawrev-4132	819	4	,	,	PUNCT
inlawrev-4132	819	5	the	the	DET
inlawrev-4132	819	6	probate	probate	NOUN
inlawrev-4132	819	7	court	court	NOUN
inlawrev-4132	819	8	denied	deny	VERB
inlawrev-4132	819	9	the	the	DET
inlawrev-4132	819	10	department	department	NOUN
inlawrev-4132	819	11	's	's	PART
inlawrev-4132	819	12	petition	petition	NOUN
inlawrev-4132	819	13	and	and	CCONJ
inlawrev-4132	819	14	found	find	VERB
inlawrev-4132	819	15	that	that	SCONJ
inlawrev-4132	819	16	pursuant	pursuant	NOUN
inlawrev-4132	819	17	to	to	ADP
inlawrev-4132	819	18	indiana	indiana	PROPN
inlawrev-4132	819	19	code	code	PROPN
inlawrev-4132	819	20	section	section	NOUN
inlawrev-4132	819	21	6	6	NUM
inlawrev-4132	819	22	-	-	SYM
inlawrev-4132	819	23	4	4	NUM
inlawrev-4132	819	24	.	.	NOUN
inlawrev-4132	819	25	1	1	NUM
inlawrev-4132	819	26	-41	-41	NOUN
inlawrev-4132	819	27	,	,	PUNCT
inlawrev-4132	819	28	the	the	DET
inlawrev-4132	819	29	estate	estate	NOUN
inlawrev-4132	819	30	was	be	AUX
inlawrev-4132	819	31	not	not	PART
inlawrev-4132	819	32	required	require	VERB
inlawrev-4132	819	33	to	to	PART
inlawrev-4132	819	34	file	file	VERB
inlawrev-4132	819	35	an	an	DET
inlawrev-4132	819	36	appraisal	appraisal	NOUN
inlawrev-4132	819	37	for	for	ADP
inlawrev-4132	819	38	the	the	DET
inlawrev-4132	819	39	real	real	ADJ
inlawrev-4132	819	40	estate.^^^	estate.^^^	PROPN
inlawrev-4132	819	41	the	the	DET
inlawrev-4132	819	42	department	department	NOUN
inlawrev-4132	819	43	timely	timely	ADV
inlawrev-4132	819	44	filed	file	VERB
inlawrev-4132	819	45	an	an	DET
inlawrev-4132	819	46	appeal	appeal	NOUN
inlawrev-4132	819	47	to	to	ADP
inlawrev-4132	819	48	the	the	DET
inlawrev-4132	819	49	indiana	indiana	PROPN
inlawrev-4132	819	50	tax	tax	NOUN
inlawrev-4132	819	51	court	court	NOUN
inlawrev-4132	819	52	.	.	PUNCT
inlawrev-4132	820	1	on	on	ADP
inlawrev-4132	820	2	appeal	appeal	NOUN
inlawrev-4132	820	3	,	,	PUNCT
inlawrev-4132	820	4	the	the	DET
inlawrev-4132	820	5	department	department	NOUN
inlawrev-4132	820	6	asserted	assert	VERB
inlawrev-4132	820	7	that	that	SCONJ
inlawrev-4132	820	8	it	it	PRON
inlawrev-4132	820	9	had	have	AUX
inlawrev-4132	820	10	''	''	PUNCT
inlawrev-4132	820	11	promulgated	promulgate	VERB
inlawrev-4132	820	12	an	an	DET
inlawrev-4132	820	13	administrative	administrative	ADJ
inlawrev-4132	820	14	rule	rule	NOUN
inlawrev-4132	820	15	that	that	SCONJ
inlawrev-4132	820	16	explain[ed	explain[ed	PROPN
inlawrev-4132	820	17	]	]	X
inlawrev-4132	820	18	how	how	SCONJ
inlawrev-4132	820	19	an	an	DET
inlawrev-4132	820	20	estate	estate	NOUN
inlawrev-4132	820	21	is	be	AUX
inlawrev-4132	820	22	to	to	PART
inlawrev-4132	820	23	'	'	PUNCT
inlawrev-4132	820	24	indicate	indicate	VERB
inlawrev-4132	820	25	'	'	PUNCT
inlawrev-4132	820	26	the	the	DET
inlawrev-4132	820	27	fair	fair	ADJ
inlawrev-4132	820	28	market	market	NOUN
inlawrev-4132	820	29	value	value	NOUN
inlawrev-4132	820	30	ofreal	ofreal	ADJ
inlawrev-4132	820	31	estate	estate	NOUN
inlawrev-4132	820	32	under	under	ADP
inlawrev-4132	820	33	"	"	PUNCT
inlawrev-4132	820	34	indiana	indiana	PROPN
inlawrev-4132	820	35	code	code	PROPN
inlawrev-4132	820	36	section	section	NOUN
inlawrev-4132	820	37	6	6	NUM
inlawrev-4132	820	38	-	-	SYM
inlawrev-4132	820	39	4	4	NUM
inlawrev-4132	820	40	.	.	NOUN
inlawrev-4132	820	41	1	1	NUM
inlawrev-4132	820	42	-	-	SYM
inlawrev-4132	820	43	4	4	NUM
inlawrev-4132	820	44	-	-	SYM
inlawrev-4132	820	45	1	1	NUM
inlawrev-4132	820	46	.^^^	.^^^	NOUN
inlawrev-4132	820	47	the	the	DET
inlawrev-4132	820	48	administrative	administrative	ADJ
inlawrev-4132	820	49	rule	rule	NOUN
inlawrev-4132	820	50	specifically	specifically	ADV
inlawrev-4132	820	51	provided	provide	VERB
inlawrev-4132	820	52	that	that	SCONJ
inlawrev-4132	820	53	"	"	PUNCT
inlawrev-4132	820	54	[	[	X
inlawrev-4132	820	55	t]he	t]he	ADV
inlawrev-4132	820	56	following	follow	VERB
inlawrev-4132	820	57	documentation	documentation	NOUN
inlawrev-4132	820	58	shall	shall	AUX
inlawrev-4132	820	59	be	be	AUX
inlawrev-4132	820	60	attached	attach	VERB
inlawrev-4132	820	61	to	to	ADP
inlawrev-4132	820	62	the	the	DET
inlawrev-4132	820	63	inheritance	inheritance	NOUN
inlawrev-4132	820	64	tax	tax	NOUN
inlawrev-4132	820	65	return	return	NOUN
inlawrev-4132	820	66	:	:	PUNCT
inlawrev-4132	820	67	...	...	PUNCT
inlawrev-4132	821	1	[	[	X
inlawrev-4132	821	2	a	a	X
inlawrev-4132	821	3	]	]	X
inlawrev-4132	821	4	formal	formal	ADJ
inlawrev-4132	821	5	appraisal	appraisal	NOUN
inlawrev-4132	821	6	,	,	PUNCT
inlawrev-4132	821	7	by	by	ADP
inlawrev-4132	821	8	a	a	DET
inlawrev-4132	821	9	licensed	licensed	ADJ
inlawrev-4132	821	10	appraiser	appraiser	NOUN
inlawrev-4132	821	11	,	,	PUNCT
inlawrev-4132	821	12	setting	set	VERB
inlawrev-4132	821	13	forth	forth	ADP
inlawrev-4132	821	14	the	the	DET
inlawrev-4132	821	15	fair	fair	ADJ
inlawrev-4132	821	16	market	market	NOUN
inlawrev-4132	821	17	value	value	NOUN
inlawrev-4132	821	18	of	of	ADP
inlawrev-4132	821	19	all	all	DET
inlawrev-4132	821	20	tangible	tangible	ADJ
inlawrev-4132	821	21	property	property	NOUN
inlawrev-4132	821	22	reported	report	VERB
inlawrev-4132	821	23	on	on	ADP
inlawrev-4132	821	24	the	the	DET
inlawrev-4132	821	25	retum	retum	NOUN
inlawrev-4132	821	26	.	.	PUNCT
inlawrev-4132	822	1	"^^	"^^	PROPN
inlawrev-4132	822	2	'	'	PUNCT
inlawrev-4132	822	3	moreover	moreover	ADV
inlawrev-4132	822	4	,	,	PUNCT
inlawrev-4132	822	5	the	the	DET
inlawrev-4132	822	6	department	department	NOUN
inlawrev-4132	822	7	argued	argue	VERB
inlawrev-4132	822	8	for	for	ADP
inlawrev-4132	822	9	reversal	reversal	NOUN
inlawrev-4132	822	10	of	of	ADP
inlawrev-4132	822	11	the	the	DET
inlawrev-4132	822	12	probate	probate	NOUN
inlawrev-4132	822	13	court	court	NOUN
inlawrev-4132	822	14	's	's	PART
inlawrev-4132	822	15	order	order	NOUN
inlawrev-4132	822	16	determining	determine	VERB
inlawrev-4132	822	17	the	the	DET
inlawrev-4132	822	18	estate	estate	NOUN
inlawrev-4132	822	19	's	's	PART
inlawrev-4132	822	20	inheritance	inheritance	NOUN
inlawrev-4132	822	21	tax	tax	NOUN
inlawrev-4132	822	22	liability	liability	NOUN
inlawrev-4132	822	23	because	because	SCONJ
inlawrev-4132	822	24	the	the	DET
inlawrev-4132	822	25	estate	estate	NOUN
inlawrev-4132	822	26	's	's	PART
inlawrev-4132	822	27	appraisal	appraisal	NOUN
inlawrev-4132	822	28	was	be	AUX
inlawrev-4132	822	29	"	"	PUNCT
inlawrev-4132	822	30	insufficient	insufficient	ADJ
inlawrev-4132	822	31	.	.	PUNCT
inlawrev-4132	823	1	"	"	PUNCT
inlawrev-4132	823	2	^^^	^^^	ADP
inlawrev-4132	823	3	the	the	DET
inlawrev-4132	823	4	court	court	NOUN
inlawrev-4132	823	5	held	hold	VERB
inlawrev-4132	823	6	that	that	SCONJ
inlawrev-4132	823	7	indiana	indiana	PROPN
inlawrev-4132	823	8	code	code	PROPN
inlawrev-4132	823	9	section	section	NOUN
inlawrev-4132	823	10	6	6	NUM
inlawrev-4132	823	11	-	-	SYM
inlawrev-4132	823	12	4	4	NUM
inlawrev-4132	823	13	.	.	NOUN
inlawrev-4132	823	14	1	1	NUM
inlawrev-4132	823	15	-	-	SYM
inlawrev-4132	823	16	41	41	NUM
inlawrev-4132	823	17	did	do	AUX
inlawrev-4132	823	18	not	not	PART
inlawrev-4132	823	19	require	require	VERB
inlawrev-4132	823	20	that	that	SCONJ
inlawrev-4132	823	21	an	an	DET
inlawrev-4132	823	22	appraisal	appraisal	NOUN
inlawrev-4132	823	23	be	be	AUX
inlawrev-4132	823	24	attached	attach	VERB
inlawrev-4132	823	25	to	to	ADP
inlawrev-4132	823	26	an	an	DET
inlawrev-4132	823	27	inheritance	inheritance	NOUN
inlawrev-4132	823	28	tax	tax	NOUN
inlawrev-4132	823	29	retum.^^^	retum.^^^	NOUN
inlawrev-4132	823	30	3	3	X
inlawrev-4132	823	31	.	.	PUNCT
inlawrev-4132	824	1	in	in	ADP
inlawrev-4132	824	2	re	re	NOUN
inlawrev-4132	824	3	estate	estate	NOUN
inlawrev-4132	824	4	of	of	ADP
inlawrev-4132	824	5	quackenbush.^^"^—in	quackenbush.^^"^—in	PROPN
inlawrev-4132	824	6	may	may	AUX
inlawrev-4132	824	7	2007	2007	NUM
inlawrev-4132	824	8	,	,	PUNCT
inlawrev-4132	824	9	forrest	forrest	PROPN
inlawrev-4132	824	10	quackenbush	quackenbush	PROPN
inlawrev-4132	824	11	(	(	PUNCT
inlawrev-4132	824	12	"	"	PUNCT
inlawrev-4132	824	13	forresf	forresf	PROPN
inlawrev-4132	824	14	)	)	PUNCT
inlawrev-4132	824	15	died	die	VERB
inlawrev-4132	824	16	testate	testate	NOUN
inlawrev-4132	824	17	.	.	PUNCT
inlawrev-4132	825	1	upon	upon	SCONJ
inlawrev-4132	825	2	his	his	PRON
inlawrev-4132	825	3	death	death	NOUN
inlawrev-4132	825	4	,	,	PUNCT
inlawrev-4132	825	5	forrest	forrest	PROPN
inlawrev-4132	825	6	's	's	PART
inlawrev-4132	825	7	trust	trust	NOUN
inlawrev-4132	825	8	provided	provide	VERB
inlawrev-4132	825	9	that	that	SCONJ
inlawrev-4132	825	10	the	the	DET
inlawrev-4132	825	11	cotrustees	cotrustee	NOUN
inlawrev-4132	825	12	distribute	distribute	VERB
inlawrev-4132	825	13	all	all	PRON
inlawrev-4132	825	14	of	of	ADP
inlawrev-4132	825	15	the	the	DET
inlawrev-4132	825	16	annual	annual	ADJ
inlawrev-4132	825	17	net	net	ADJ
inlawrev-4132	825	18	income	income	NOUN
inlawrev-4132	825	19	and	and	CCONJ
inlawrev-4132	825	20	a	a	DET
inlawrev-4132	825	21	portion	portion	NOUN
inlawrev-4132	825	22	of	of	ADP
inlawrev-4132	825	23	the	the	DET
inlawrev-4132	825	24	principal	principal	NOUN
inlawrev-4132	825	25	in	in	ADP
inlawrev-4132	825	26	equal	equal	ADJ
inlawrev-4132	825	27	shares	share	NOUN
inlawrev-4132	825	28	to	to	ADP
inlawrev-4132	825	29	his	his	PRON
inlawrev-4132	825	30	grandchildren	grandchild	NOUN
inlawrev-4132	825	31	,	,	PUNCT
inlawrev-4132	825	32	including	include	VERB
inlawrev-4132	825	33	to	to	ADP
inlawrev-4132	825	34	a	a	DET
inlawrev-4132	825	35	grandchild	grandchild	NOUN
inlawrev-4132	825	36	who	who	PRON
inlawrev-4132	825	37	had	have	AUX
inlawrev-4132	825	38	been	be	AUX
inlawrev-4132	825	39	given	give	VERB
inlawrev-4132	825	40	up	up	ADP
inlawrev-4132	825	41	for	for	ADP
inlawrev-4132	825	42	adoption	adoption	NOUN
inlawrev-4132	825	43	shortly	shortly	ADV
inlawrev-4132	825	44	after	after	ADP
inlawrev-4132	825	45	birth.^^^	birth.^^^	NOUN
inlawrev-4132	825	46	on	on	ADP
inlawrev-4132	825	47	february	february	PROPN
inlawrev-4132	825	48	2	2	NUM
inlawrev-4132	825	49	,	,	PUNCT
inlawrev-4132	825	50	2008	2008	NUM
inlawrev-4132	825	51	,	,	PUNCT
inlawrev-4132	825	52	the	the	DET
inlawrev-4132	825	53	estate	estate	NOUN
inlawrev-4132	825	54	filed	file	VERB
inlawrev-4132	825	55	its	its	PRON
inlawrev-4132	825	56	inheritance	inheritance	NOUN
inlawrev-4132	825	57	tax	tax	NOUN
inlawrev-4132	825	58	return	return	NOUN
inlawrev-4132	825	59	in	in	ADP
inlawrev-4132	825	60	february	february	PROPN
inlawrev-4132	825	61	2008	2008	NUM
inlawrev-4132	825	62	,	,	PUNCT
inlawrev-4132	825	63	reporting	report	VERB
inlawrev-4132	825	64	that	that	SCONJ
inlawrev-4132	825	65	the	the	DET
inlawrev-4132	825	66	grandchild	grandchild	NOUN
inlawrev-4132	825	67	who	who	PRON
inlawrev-4132	825	68	had	have	AUX
inlawrev-4132	825	69	been	be	AUX
inlawrev-4132	825	70	given	give	VERB
inlawrev-4132	825	71	up	up	ADP
inlawrev-4132	825	72	for	for	ADP
inlawrev-4132	825	73	adoption	adoption	NOUN
inlawrev-4132	825	74	was	be	AUX
inlawrev-4132	825	75	forrest	forrest	PROPN
inlawrev-4132	825	76	's	's	PART
inlawrev-4132	825	77	biological	biological	ADJ
inlawrev-4132	825	78	granddaughter	granddaughter	NOUN
inlawrev-4132	825	79	and	and	CCONJ
inlawrev-4132	825	80	that	that	SCONJ
inlawrev-4132	825	81	her	her	PRON
inlawrev-4132	825	82	two	two	NUM
inlawrev-4132	825	83	sons	son	NOUN
inlawrev-4132	825	84	were	be	AUX
inlawrev-4132	825	85	his	his	PRON
inlawrev-4132	825	86	great	great	ADJ
inlawrev-4132	825	87	-	-	PUNCT
inlawrev-4132	825	88	grandsons	grandson	NOUN
inlawrev-4132	825	89	.	.	PUNCT
inlawrev-4132	826	1	therefore	therefore	ADV
inlawrev-4132	826	2	,	,	PUNCT
inlawrev-4132	826	3	the	the	DET
inlawrev-4132	826	4	estate	estate	NOUN
inlawrev-4132	826	5	had	have	AUX
inlawrev-4132	826	6	treated	treat	VERB
inlawrev-4132	826	7	the	the	DET
inlawrev-4132	826	8	grandchild	grandchild	NOUN
inlawrev-4132	826	9	and	and	CCONJ
inlawrev-4132	826	10	two	two	NUM
inlawrev-4132	826	11	great	great	ADJ
inlawrev-4132	826	12	-	-	PUNCT
inlawrev-4132	826	13	grandchildren	grandchild	NOUN
inlawrev-4132	826	14	as	as	ADP
inlawrev-4132	826	15	"	"	PUNCT
inlawrev-4132	826	16	class	class	NOUN
inlawrev-4132	826	17	a	a	DET
inlawrev-4132	826	18	"	"	PUNCT
inlawrev-4132	826	19	transferees	transferee	NOUN
inlawrev-4132	826	20	in	in	ADP
inlawrev-4132	826	21	computing	compute	VERB
inlawrev-4132	826	22	its	its	PRON
inlawrev-4132	826	23	inheritance	inheritance	NOUN
inlawrev-4132	826	24	tax	tax	NOUN
inlawrev-4132	826	25	liability	liability	NOUN
inlawrev-4132	826	26	.	.	PUNCT
inlawrev-4132	827	1	the	the	DET
inlawrev-4132	827	2	probate	probate	NOUN
inlawrev-4132	827	3	court	court	NOUN
inlawrev-4132	827	4	accepted	accept	VERB
inlawrev-4132	827	5	the	the	DET
inlawrev-4132	827	6	estate	estate	NOUN
inlawrev-4132	827	7	's	's	PART
inlawrev-4132	827	8	inheritance	inheritance	NOUN
inlawrev-4132	827	9	tax	tax	NOUN
inlawrev-4132	827	10	return	return	NOUN
inlawrev-4132	827	11	as	as	SCONJ
inlawrev-4132	827	12	filed.^^^	filed.^^^	PROPN
inlawrev-4132	827	13	the	the	DET
inlawrev-4132	827	14	department	department	NOUN
inlawrev-4132	827	15	filed	file	VERB
inlawrev-4132	827	16	a	a	DET
inlawrev-4132	827	17	petition	petition	NOUN
inlawrev-4132	827	18	for	for	ADP
inlawrev-4132	827	19	rehearing	rehearing	NOUN
inlawrev-4132	827	20	and	and	CCONJ
inlawrev-4132	827	21	redetermination	redetermination	NOUN
inlawrev-4132	827	22	of	of	ADP
inlawrev-4132	827	23	inheritance	inheritance	NOUN
inlawrev-4132	827	24	tax	tax	NOUN
inlawrev-4132	827	25	with	with	ADP
inlawrev-4132	827	26	the	the	DET
inlawrev-4132	827	27	probate	probate	NOUN
inlawrev-4132	827	28	court	court	NOUN
inlawrev-4132	827	29	.	.	PUNCT
inlawrev-4132	828	1	the	the	DET
inlawrev-4132	828	2	department	department	NOUN
inlawrev-4132	828	3	argued	argue	VERB
inlawrev-4132	828	4	that	that	SCONJ
inlawrev-4132	828	5	the	the	DET
inlawrev-4132	828	6	grandchild	grandchild	NOUN
inlawrev-4132	828	7	and	and	CCONJ
inlawrev-4132	828	8	her	her	PRON
inlawrev-4132	828	9	children	child	NOUN
inlawrev-4132	828	10	should	should	AUX
inlawrev-4132	828	11	have	have	AUX
inlawrev-4132	828	12	been	be	AUX
inlawrev-4132	828	13	classified	classify	VERB
inlawrev-4132	828	14	as	as	ADP
inlawrev-4132	828	15	"	"	PUNCT
inlawrev-4132	828	16	class	class	NOUN
inlawrev-4132	828	17	c	c	NOUN
inlawrev-4132	828	18	"	"	PUNCT
inlawrev-4132	828	19	transferees	transferee	NOUN
inlawrev-4132	828	20	because	because	SCONJ
inlawrev-4132	828	21	they	they	PRON
inlawrev-4132	828	22	had	have	AUX
inlawrev-4132	828	23	been	be	AUX
inlawrev-4132	828	24	given	give	VERB
inlawrev-4132	828	25	up	up	ADP
inlawrev-4132	828	26	for	for	ADP
inlawrev-4132	828	27	adoption	adoption	NOUN
inlawrev-4132	828	28	before	before	SCONJ
inlawrev-4132	828	29	they	they	PRON
inlawrev-4132	828	30	were	be	AUX
inlawrev-4132	828	31	emancipated	emancipate	VERB
inlawrev-4132	828	32	.	.	PUNCT
inlawrev-4132	829	1	as	as	ADP
inlawrev-4132	829	2	a	a	DET
inlawrev-4132	829	3	result	result	NOUN
inlawrev-4132	829	4	,	,	PUNCT
inlawrev-4132	829	5	the	the	DET
inlawrev-4132	829	6	department	department	NOUN
inlawrev-4132	829	7	claimed	claim	VERB
inlawrev-4132	829	8	that	that	SCONJ
inlawrev-4132	829	9	the	the	DET
inlawrev-4132	829	10	estate	estate	NOUN
inlawrev-4132	829	11	owed	owe	VERB
inlawrev-4132	829	12	additional	additional	ADJ
inlawrev-4132	829	13	inheritance	inheritance	NOUN
inlawrev-4132	829	14	tax	tax	NOUN
inlawrev-4132	829	15	plus	plus	CCONJ
inlawrev-4132	829	16	interest.^^^	interest.^^^	PROPN
inlawrev-4132	829	17	after	after	ADP
inlawrev-4132	829	18	a	a	DET
inlawrev-4132	829	19	hearing	hearing	NOUN
inlawrev-4132	829	20	,	,	PUNCT
inlawrev-4132	829	21	the	the	DET
inlawrev-4132	829	22	probate	probate	NOUN
inlawrev-4132	829	23	court	court	NOUN
inlawrev-4132	829	24	issued	issue	VERB
inlawrev-4132	829	25	an	an	DET
inlawrev-4132	829	26	order	order	NOUN
inlawrev-4132	829	27	granting	grant	VERB
inlawrev-4132	829	28	the	the	DET
inlawrev-4132	829	29	department	department	NOUN
inlawrev-4132	829	30	's	's	PART
inlawrev-4132	829	31	petition	petition	NOUN
inlawrev-4132	829	32	and	and	CCONJ
inlawrev-4132	829	33	ordered	order	VERB
inlawrev-4132	829	34	the	the	DET
inlawrev-4132	829	35	estate	estate	NOUN
inlawrev-4132	829	36	to	to	PART
inlawrev-4132	829	37	pay	pay	VERB
inlawrev-4132	829	38	the	the	DET
inlawrev-4132	829	39	additional	additional	ADJ
inlawrev-4132	829	40	inheritance	inheritance	NOUN
inlawrev-4132	829	41	tax	tax	NOUN
inlawrev-4132	829	42	plus	plus	CCONJ
inlawrev-4132	829	43	statutory	statutory	ADJ
inlawrev-4132	829	44	interest.^^^	interest.^^^	PROPN
inlawrev-4132	829	45	the	the	DET
inlawrev-4132	829	46	estate	estate	NOUN
inlawrev-4132	829	47	timely	timely	ADV
inlawrev-4132	829	48	filed	file	VERB
inlawrev-4132	829	49	an	an	DET
inlawrev-4132	829	50	appeal	appeal	NOUN
inlawrev-4132	829	51	.	.	PUNCT
inlawrev-4132	830	1	the	the	DET
inlawrev-4132	830	2	estate	estate	NOUN
inlawrev-4132	830	3	argued	argue	VERB
inlawrev-4132	830	4	that	that	SCONJ
inlawrev-4132	830	5	the	the	DET
inlawrev-4132	830	6	probate	probate	NOUN
inlawrev-4132	830	7	court	court	NOUN
inlawrev-4132	830	8	erred	err	VERB
inlawrev-4132	830	9	in	in	ADP
inlawrev-4132	830	10	finding	find	VERB
inlawrev-4132	830	11	that	that	SCONJ
inlawrev-4132	830	12	the	the	DET
inlawrev-4132	830	13	grandchild	grandchild	NOUN
inlawrev-4132	830	14	269	269	NUM
inlawrev-4132	830	15	.	.	PUNCT
inlawrev-4132	831	1	i	i	PRON
inlawrev-4132	831	2	d	d	PROPN
inlawrev-4132	831	3	270	270	NUM
inlawrev-4132	831	4	.	.	PUNCT
inlawrev-4132	831	5	mat	mat	NOUN
inlawrev-4132	831	6	495	495	NUM
inlawrev-4132	831	7	.	.	PUNCT
inlawrev-4132	832	1	27	27	NUM
inlawrev-4132	832	2	1	1	NUM
inlawrev-4132	832	3	.	.	PUNCT
inlawrev-4132	833	1	i	i	PRON
inlawrev-4132	833	2	d	d	PROPN
inlawrev-4132	833	3	(	(	PUNCT
inlawrev-4132	833	4	quoting	quote	VERB
inlawrev-4132	833	5	45	45	NUM
inlawrev-4132	833	6	ind	ind	NOUN
inlawrev-4132	833	7	.	.	PUNCT
inlawrev-4132	834	1	admin	admin	AUX
inlawrev-4132	834	2	.	.	PUNCT
inlawrev-4132	834	3	code	code	PROPN
inlawrev-4132	834	4	4	4	NUM
inlawrev-4132	834	5	.	.	NOUN
inlawrev-4132	834	6	1	1	NUM
inlawrev-4132	834	7	-4	-4	PROPN
inlawrev-4132	834	8	-	-	PUNCT
inlawrev-4132	834	9	3(a)(6	3(a)(6	NUM
inlawrev-4132	834	10	)	)	PUNCT
inlawrev-4132	834	11	(	(	PUNCT
inlawrev-4132	834	12	20	20	NUM
inlawrev-4132	834	13	1	1	NUM
inlawrev-4132	834	14	1	1	NUM
inlawrev-4132	834	15	)	)	PUNCT
inlawrev-4132	834	16	)	)	PUNCT
inlawrev-4132	834	17	.	.	PUNCT
inlawrev-4132	835	1	272	272	NUM
inlawrev-4132	835	2	.	.	X
inlawrev-4132	835	3	mat	mat	PROPN
inlawrev-4132	835	4	496	496	NUM
inlawrev-4132	835	5	.	.	PUNCT
inlawrev-4132	835	6	273	273	NUM
inlawrev-4132	835	7	.	.	PUNCT
inlawrev-4132	836	1	i	i	PRON
inlawrev-4132	836	2	d.	d.	PROPN
inlawrev-4132	836	3	the	the	DET
inlawrev-4132	836	4	court	court	NOUN
inlawrev-4132	836	5	cited	cite	VERB
inlawrev-4132	836	6	indiana	indiana	PROPN
inlawrev-4132	836	7	department	department	PROPN
inlawrev-4132	836	8	ofstate	ofstate	NOUN
inlawrev-4132	836	9	revenue	revenue	NOUN
inlawrev-4132	836	10	v.	v.	ADP
inlawrev-4132	836	11	estate	estate	NOUN
inlawrev-4132	836	12	ofparker	ofparker	NOUN
inlawrev-4132	836	13	,	,	PUNCT
inlawrev-4132	836	14	924	924	NUM
inlawrev-4132	836	15	n.e.2d	n.e.2d	NOUN
inlawrev-4132	836	16	230	230	NUM
inlawrev-4132	836	17	(	(	PUNCT
inlawrev-4132	836	18	ind	ind	NOUN
inlawrev-4132	836	19	.	.	PUNCT
inlawrev-4132	837	1	t.c	t.c	PROPN
inlawrev-4132	837	2	.	.	PROPN
inlawrev-4132	837	3	2010	2010	NUM
inlawrev-4132	837	4	)	)	PUNCT
inlawrev-4132	837	5	,	,	PUNCT
inlawrev-4132	837	6	which	which	PRON
inlawrev-4132	837	7	had	have	AUX
inlawrev-4132	837	8	been	be	AUX
inlawrev-4132	837	9	handed	hand	VERB
inlawrev-4132	837	10	down	down	ADP
inlawrev-4132	837	11	the	the	DET
inlawrev-4132	837	12	same	same	ADJ
inlawrev-4132	837	13	day	day	NOUN
inlawrev-4132	837	14	.	.	PUNCT
inlawrev-4132	838	1	274	274	NUM
inlawrev-4132	838	2	.	.	NOUN
inlawrev-4132	838	3	926	926	NUM
inlawrev-4132	838	4	n.e.2d	n.e.2d	NOUN
inlawrev-4132	838	5	127	127	NUM
inlawrev-4132	838	6	(	(	PUNCT
inlawrev-4132	838	7	ind	ind	NOUN
inlawrev-4132	838	8	.	.	PUNCT
inlawrev-4132	839	1	t.c	t.c	PROPN
inlawrev-4132	839	2	.	.	PROPN
inlawrev-4132	839	3	2010	2010	NUM
inlawrev-4132	839	4	)	)	PUNCT
inlawrev-4132	839	5	.	.	PUNCT
inlawrev-4132	840	1	275	275	NUM
inlawrev-4132	840	2	.	.	PUNCT
inlawrev-4132	841	1	i	i	PRON
inlawrev-4132	841	2	d	d	PROPN
inlawrev-4132	841	3	at	at	ADP
inlawrev-4132	841	4	128	128	NUM
inlawrev-4132	841	5	.	.	NOUN
inlawrev-4132	841	6	276	276	NUM
inlawrev-4132	841	7	.	.	PUNCT
inlawrev-4132	842	1	i	i	PRON
inlawrev-4132	842	2	d	d	PROPN
inlawrev-4132	842	3	277	277	NUM
inlawrev-4132	842	4	.	.	PUNCT
inlawrev-4132	843	1	i	i	PRON
inlawrev-4132	843	2	d	d	PROPN
inlawrev-4132	843	3	278	278	NUM
inlawrev-4132	843	4	.	.	PUNCT
inlawrev-4132	844	1	i	i	PRON
inlawrev-4132	844	2	d	d	PROPN
inlawrev-4132	844	3	2011	2011	NUM
inlawrev-4132	844	4	]	]	PUNCT
inlawrev-4132	844	5	taxation	taxation	NOUN
inlawrev-4132	844	6	1497	1497	NUM
inlawrev-4132	844	7	and	and	CCONJ
inlawrev-4132	844	8	her	her	PRON
inlawrev-4132	844	9	children	child	NOUN
inlawrev-4132	844	10	were	be	AUX
inlawrev-4132	844	11	"	"	PUNCT
inlawrev-4132	844	12	class	class	NOUN
inlawrev-4132	844	13	c	c	NOUN
inlawrev-4132	844	14	"	"	PUNCT
inlawrev-4132	844	15	transferees	transferee	NOUN
inlawrev-4132	844	16	.	.	PUNCT
inlawrev-4132	845	1	in	in	ADP
inlawrev-4132	845	2	support	support	NOUN
inlawrev-4132	845	3	ofthis	ofthis	ADJ
inlawrev-4132	845	4	position	position	NOUN
inlawrev-4132	845	5	,	,	PUNCT
inlawrev-4132	845	6	the	the	DET
inlawrev-4132	845	7	estate	estate	NOUN
inlawrev-4132	845	8	argued	argue	VERB
inlawrev-4132	845	9	that	that	SCONJ
inlawrev-4132	845	10	"	"	PUNCT
inlawrev-4132	845	11	nothing	nothing	PRON
inlawrev-4132	845	12	within	within	ADP
inlawrev-4132	845	13	that	that	DET
inlawrev-4132	845	14	statute	statute	NOUN
inlawrev-4132	845	15	or	or	CCONJ
inlawrev-4132	845	16	the	the	DET
inlawrev-4132	845	17	inheritance	inheritance	NOUN
inlawrev-4132	845	18	tax	tax	NOUN
inlawrev-4132	845	19	statutes	statute	NOUN
inlawrev-4132	845	20	in	in	ADP
inlawrev-4132	845	21	general	general	ADJ
inlawrev-4132	845	22	prevents	prevent	VERB
inlawrev-4132	845	23	an	an	DET
inlawrev-4132	845	24	adoptee	adoptee	NOUN
inlawrev-4132	845	25	'	'	PUNCT
inlawrev-4132	845	26	from	from	ADP
inlawrev-4132	845	27	being	be	AUX
inlawrev-4132	845	28	treated	treat	VERB
inlawrev-4132	845	29	as	as	ADP
inlawrev-4132	845	30	...	...	PUNCT
inlawrev-4132	845	31	a	a	DET
inlawrev-4132	845	32	lineal	lineal	ADJ
inlawrev-4132	845	33	descendant	descendant	NOUN
inlawrev-4132	845	34	of	of	ADP
inlawrev-4132	845	35	.	.	PUNCT
inlawrev-4132	845	36	.	.	PUNCT
inlawrev-4132	845	37	.	.	PUNCT
inlawrev-4132	846	1	[	[	X
inlawrev-4132	846	2	a	a	X
inlawrev-4132	846	3	]	]	X
inlawrev-4132	846	4	natural	natural	ADJ
inlawrev-4132	846	5	ancestor	ancestor	NOUN
inlawrev-4132	846	6	...	...	PUNCT
inlawrev-4132	846	7	for	for	ADP
inlawrev-4132	846	8	inheritance	inheritance	NOUN
inlawrev-4132	846	9	tax	tax	NOUN
inlawrev-4132	846	10	purposes	purpose	NOUN
inlawrev-4132	846	11	.	.	PUNCT
inlawrev-4132	846	12	'	'	PUNCT
inlawrev-4132	846	13	"	"	PUNCT
inlawrev-4132	846	14	^^^	^^^	X
inlawrev-4132	846	15	in	in	ADP
inlawrev-4132	846	16	response	response	NOUN
inlawrev-4132	846	17	,	,	PUNCT
inlawrev-4132	846	18	the	the	DET
inlawrev-4132	846	19	department	department	NOUN
inlawrev-4132	846	20	asserted	assert	VERB
inlawrev-4132	846	21	that	that	SCONJ
inlawrev-4132	846	22	the	the	DET
inlawrev-4132	846	23	resolution	resolution	NOUN
inlawrev-4132	846	24	of	of	ADP
inlawrev-4132	846	25	the	the	DET
inlawrev-4132	846	26	issue	issue	NOUN
inlawrev-4132	846	27	should	should	AUX
inlawrev-4132	846	28	not	not	PART
inlawrev-4132	846	29	be	be	AUX
inlawrev-4132	846	30	solely	solely	ADV
inlawrev-4132	846	31	based	base	VERB
inlawrev-4132	846	32	upon	upon	SCONJ
inlawrev-4132	846	33	the	the	DET
inlawrev-4132	846	34	inheritance	inheritance	NOUN
inlawrev-4132	846	35	tax	tax	NOUN
inlawrev-4132	846	36	statutes	statute	NOUN
inlawrev-4132	846	37	,	,	PUNCT
inlawrev-4132	846	38	but	but	CCONJ
inlawrev-4132	846	39	the	the	DET
inlawrev-4132	846	40	court	court	NOUN
inlawrev-4132	846	41	should	should	AUX
inlawrev-4132	846	42	also	also	ADV
inlawrev-4132	846	43	consider	consider	VERB
inlawrev-4132	846	44	the	the	DET
inlawrev-4132	846	45	adoption	adoption	NOUN
inlawrev-4132	846	46	,	,	PUNCT
inlawrev-4132	846	47	intestacy	intestacy	NOUN
inlawrev-4132	846	48	succession	succession	NOUN
inlawrev-4132	846	49	,	,	PUNCT
inlawrev-4132	846	50	and	and	CCONJ
inlawrev-4132	846	51	testacy	testacy	NOUN
inlawrev-4132	846	52	succession	succession	NOUN
inlawrev-4132	846	53	statutes	statute	NOUN
inlawrev-4132	846	54	.	.	PUNCT
inlawrev-4132	847	1	these	these	DET
inlawrev-4132	847	2	other	other	ADJ
inlawrev-4132	847	3	statutes	statute	NOUN
inlawrev-4132	847	4	make	make	VERB
inlawrev-4132	847	5	clear	clear	ADJ
inlawrev-4132	847	6	that	that	SCONJ
inlawrev-4132	847	7	the	the	DET
inlawrev-4132	847	8	legislature	legislature	NOUN
inlawrev-4132	847	9	intended	intend	VERB
inlawrev-4132	847	10	to	to	PART
inlawrev-4132	847	11	sever	sever	VERB
inlawrev-4132	847	12	the	the	DET
inlawrev-4132	847	13	biological	biological	ADJ
inlawrev-4132	847	14	tie	tie	NOUN
inlawrev-4132	847	15	to	to	ADP
inlawrev-4132	847	16	a	a	DET
inlawrev-4132	847	17	natural	natural	ADJ
inlawrev-4132	847	18	ancestor	ancestor	NOUN
inlawrev-4132	847	19	in	in	ADP
inlawrev-4132	847	20	a	a	DET
inlawrev-4132	847	21	legal	legal	ADJ
inlawrev-4132	847	22	sense	sense	NOUN
inlawrev-4132	847	23	,	,	PUNCT
inlawrev-4132	847	24	and	and	CCONJ
inlawrev-4132	847	25	therefore	therefore	ADV
inlawrev-4132	847	26	,	,	PUNCT
inlawrev-4132	847	27	the	the	DET
inlawrev-4132	847	28	probate	probate	NOUN
inlawrev-4132	847	29	court	court	NOUN
inlawrev-4132	847	30	correctly	correctly	ADV
inlawrev-4132	847	31	held	hold	VERB
inlawrev-4132	847	32	that	that	SCONJ
inlawrev-4132	847	33	the	the	DET
inlawrev-4132	847	34	grandchild	grandchild	NOUN
inlawrev-4132	847	35	and	and	CCONJ
inlawrev-4132	847	36	her	her	PRON
inlawrev-4132	847	37	children	child	NOUN
inlawrev-4132	847	38	should	should	AUX
inlawrev-4132	847	39	be	be	AUX
inlawrev-4132	847	40	classified	classify	VERB
inlawrev-4132	847	41	as	as	ADP
inlawrev-4132	847	42	"	"	PUNCT
inlawrev-4132	847	43	class	class	NOUN
inlawrev-4132	847	44	c	c	NOUN
inlawrev-4132	847	45	"	"	PUNCT
inlawrev-4132	847	46	transferees.^^^	transferees.^^^	VERB
inlawrev-4132	847	47	the	the	DET
inlawrev-4132	847	48	court	court	NOUN
inlawrev-4132	847	49	found	find	VERB
inlawrev-4132	847	50	this	this	DET
inlawrev-4132	847	51	issue	issue	NOUN
inlawrev-4132	847	52	to	to	PART
inlawrev-4132	847	53	be	be	AUX
inlawrev-4132	847	54	a	a	DET
inlawrev-4132	847	55	matter	matter	NOUN
inlawrev-4132	847	56	of	of	ADP
inlawrev-4132	847	57	first	first	ADJ
inlawrev-4132	847	58	impression	impression	NOUN
inlawrev-4132	847	59	in	in	ADP
inlawrev-4132	847	60	indiana	indiana	PROPN
inlawrev-4132	847	61	;	;	PUNCT
inlawrev-4132	847	62	therefore	therefore	ADV
inlawrev-4132	847	63	the	the	DET
inlawrev-4132	847	64	court	court	NOUN
inlawrev-4132	847	65	looked	look	VERB
inlawrev-4132	847	66	to	to	ADP
inlawrev-4132	847	67	other	other	ADJ
inlawrev-4132	847	68	jurisdictions	jurisdiction	NOUN
inlawrev-4132	847	69	to	to	PART
inlawrev-4132	847	70	see	see	VERB
inlawrev-4132	847	71	how	how	SCONJ
inlawrev-4132	847	72	they	they	PRON
inlawrev-4132	847	73	had	have	AUX
inlawrev-4132	847	74	addressed	address	VERB
inlawrev-4132	847	75	similar	similar	ADJ
inlawrev-4132	847	76	issues	issue	NOUN
inlawrev-4132	847	77	.	.	PUNCT
inlawrev-4132	848	1	the	the	DET
inlawrev-4132	848	2	court	court	NOUN
inlawrev-4132	848	3	further	far	ADV
inlawrev-4132	848	4	explained	explain	VERB
inlawrev-4132	848	5	that	that	SCONJ
inlawrev-4132	848	6	,	,	PUNCT
inlawrev-4132	848	7	while	while	SCONJ
inlawrev-4132	848	8	not	not	PART
inlawrev-4132	848	9	binding	bind	VERB
inlawrev-4132	848	10	,	,	PUNCT
inlawrev-4132	848	11	each	each	DET
inlawrev-4132	848	12	court	court	NOUN
inlawrev-4132	848	13	's	's	PART
inlawrev-4132	848	14	analysis	analysis	NOUN
inlawrev-4132	848	15	of	of	ADP
inlawrev-4132	848	16	"	"	PUNCT
inlawrev-4132	848	17	the	the	DET
inlawrev-4132	848	18	interrelationship	interrelationship	NOUN
inlawrev-4132	848	19	between	between	ADP
inlawrev-4132	848	20	its	its	PRON
inlawrev-4132	848	21	descent	descent	NOUN
inlawrev-4132	848	22	and	and	CCONJ
inlawrev-4132	848	23	devise	devise	VERB
inlawrev-4132	848	24	statutes	statute	NOUN
inlawrev-4132	848	25	and	and	CCONJ
inlawrev-4132	848	26	its	its	PRON
inlawrev-4132	848	27	inheritance	inheritance	NOUN
inlawrev-4132	848	28	tax	tax	NOUN
inlawrev-4132	848	29	statutes	statute	NOUN
inlawrev-4132	848	30	"	"	PUNCT
inlawrev-4132	848	31	was	be	AUX
inlawrev-4132	848	32	instructive.^^	instructive.^^	NOUN
inlawrev-4132	848	33	'	'	PUNCT
inlawrev-4132	848	34	the	the	DET
inlawrev-4132	848	35	court	court	NOUN
inlawrev-4132	848	36	further	far	ADV
inlawrev-4132	848	37	explained	explain	VERB
inlawrev-4132	848	38	that	that	SCONJ
inlawrev-4132	848	39	the	the	DET
inlawrev-4132	848	40	"	"	PUNCT
inlawrev-4132	848	41	overall	overall	ADJ
inlawrev-4132	848	42	design	design	NOUN
inlawrev-4132	848	43	ofindiana	ofindiana	NOUN
inlawrev-4132	848	44	's	's	PART
inlawrev-4132	848	45	probate	probate	NOUN
inlawrev-4132	848	46	code	code	NOUN
inlawrev-4132	848	47	with	with	ADP
inlawrev-4132	848	48	respect	respect	NOUN
inlawrev-4132	848	49	to	to	ADP
inlawrev-4132	848	50	the	the	DET
inlawrev-4132	848	51	distribution	distribution	NOUN
inlawrev-4132	848	52	of	of	ADP
inlawrev-4132	848	53	property	property	NOUN
inlawrev-4132	848	54	is	be	AUX
inlawrev-4132	848	55	to	to	PART
inlawrev-4132	848	56	treat	treat	VERB
inlawrev-4132	848	57	an	an	DET
inlawrev-4132	848	58	adopted	adopt	VERB
inlawrev-4132	848	59	child	child	NOUN
inlawrev-4132	848	60	as	as	ADP
inlawrev-4132	848	61	the	the	DET
inlawrev-4132	848	62	natural	natural	ADJ
inlawrev-4132	848	63	child	child	NOUN
inlawrev-4132	848	64	of	of	ADP
inlawrev-4132	848	65	the	the	DET
inlawrev-4132	848	66	adoptive	adoptive	ADJ
inlawrev-4132	848	67	parents	parent	NOUN
inlawrev-4132	848	68	only	only	ADV
inlawrev-4132	848	69	.	.	PUNCT
inlawrev-4132	849	1	"^^^	"^^^	PUNCT
inlawrev-4132	850	1	after	after	ADP
inlawrev-4132	850	2	a	a	DET
inlawrev-4132	850	3	thorough	thorough	ADJ
inlawrev-4132	850	4	explanation	explanation	NOUN
inlawrev-4132	850	5	of	of	ADP
inlawrev-4132	850	6	indiana	indiana	PROPN
inlawrev-4132	850	7	's	's	PART
inlawrev-4132	850	8	probate	probate	NOUN
inlawrev-4132	850	9	code	code	NOUN
inlawrev-4132	850	10	,	,	PUNCT
inlawrev-4132	850	11	the	the	DET
inlawrev-4132	850	12	court	court	NOUN
inlawrev-4132	850	13	found	find	VERB
inlawrev-4132	850	14	that	that	SCONJ
inlawrev-4132	850	15	the	the	DET
inlawrev-4132	850	16	general	general	ADJ
inlawrev-4132	850	17	assembly	assembly	NOUN
inlawrev-4132	850	18	has	have	AUX
inlawrev-4132	850	19	unambiguously	unambiguously	ADV
inlawrev-4132	850	20	determined	determine	VERB
inlawrev-4132	850	21	that	that	SCONJ
inlawrev-4132	850	22	for	for	ADP
inlawrev-4132	850	23	purposes	purpose	NOUN
inlawrev-4132	850	24	of	of	ADP
inlawrev-4132	850	25	inheritance	inheritance	NOUN
inlawrev-4132	850	26	,	,	PUNCT
inlawrev-4132	850	27	a	a	DET
inlawrev-4132	850	28	child	child	NOUN
inlawrev-4132	850	29	adopted	adopt	VERB
inlawrev-4132	850	30	preemancipation	preemancipation	NOUN
inlawrev-4132	850	31	by	by	ADP
inlawrev-4132	850	32	unrelated	unrelated	ADJ
inlawrev-4132	850	33	individuals	individual	NOUN
inlawrev-4132	850	34	obtains	obtain	VERB
inlawrev-4132	850	35	a	a	DET
inlawrev-4132	850	36	family	family	NOUN
inlawrev-4132	850	37	status	status	NOUN
inlawrev-4132	850	38	equal	equal	ADJ
inlawrev-4132	850	39	to	to	ADP
inlawrev-4132	850	40	that	that	PRON
inlawrev-4132	850	41	of	of	ADP
inlawrev-4132	850	42	a	a	DET
inlawrev-4132	850	43	natural	natural	ADJ
inlawrev-4132	850	44	child	child	NOUN
inlawrev-4132	850	45	of	of	ADP
inlawrev-4132	850	46	those	those	DET
inlawrev-4132	850	47	adoptive	adoptive	ADJ
inlawrev-4132	850	48	parents	parent	NOUN
inlawrev-4132	850	49	only	only	ADV
inlawrev-4132	850	50	,	,	PUNCT
inlawrev-4132	850	51	and	and	CCONJ
inlawrev-4132	850	52	the	the	DET
inlawrev-4132	850	53	child	child	NOUN
inlawrev-4132	850	54	's	's	PART
inlawrev-4132	850	55	biological	biological	ADJ
inlawrev-4132	850	56	ties	tie	NOUN
inlawrev-4132	850	57	to	to	ADP
inlawrev-4132	850	58	his	his	PRON
inlawrev-4132	850	59	or	or	CCONJ
inlawrev-4132	850	60	her	her	PRON
inlawrev-4132	850	61	natural	natural	ADJ
inlawrev-4132	850	62	parents	parent	NOUN
inlawrev-4132	850	63	are	be	AUX
inlawrev-4132	850	64	legally	legally	ADV
inlawrev-4132	850	65	severed	sever	VERB
inlawrev-4132	850	66	.	.	PUNCT
inlawrev-4132	851	1	^^^	^^^	NOUN
inlawrev-4132	851	2	the	the	DET
inlawrev-4132	851	3	court	court	NOUN
inlawrev-4132	851	4	went	go	VERB
inlawrev-4132	851	5	on	on	ADP
inlawrev-4132	851	6	to	to	PART
inlawrev-4132	851	7	explain	explain	VERB
inlawrev-4132	851	8	that	that	SCONJ
inlawrev-4132	851	9	indiana	indiana	PROPN
inlawrev-4132	851	10	code	code	PROPN
inlawrev-4132	851	11	section	section	NOUN
inlawrev-4132	851	12	6	6	NUM
inlawrev-4132	851	13	-	-	SYM
inlawrev-4132	851	14	4.1	4.1	NUM
inlawrev-4132	851	15	-	-	PUNCT
inlawrev-4132	851	16	1	1	NUM
inlawrev-4132	851	17	-	-	SYM
inlawrev-4132	851	18	3	3	NUM
inlawrev-4132	851	19	provides	provide	VERB
inlawrev-4132	851	20	that	that	SCONJ
inlawrev-4132	851	21	"	"	PUNCT
inlawrev-4132	851	22	a	a	DET
inlawrev-4132	851	23	legally	legally	ADV
inlawrev-4132	851	24	adopted	adopt	VERB
inlawrev-4132	851	25	child	child	NOUN
inlawrev-4132	851	26	is	be	AUX
inlawrev-4132	851	27	to	to	PART
inlawrev-4132	851	28	be	be	AUX
inlawrev-4132	851	29	treated	treat	VERB
inlawrev-4132	851	30	as	as	SCONJ
inlawrev-4132	851	31	if	if	SCONJ
inlawrev-4132	851	32	the	the	DET
inlawrev-4132	851	33	child	child	NOUN
inlawrev-4132	851	34	were	be	AUX
inlawrev-4132	851	35	the	the	DET
inlawrev-4132	851	36	natural	natural	ADJ
inlawrev-4132	851	37	child	child	NOUN
inlawrev-4132	851	38	of	of	ADP
inlawrev-4132	851	39	the	the	DET
inlawrev-4132	851	40	child	child	NOUN
inlawrev-4132	851	41	's	's	PART
inlawrev-4132	851	42	adopting	adopt	VERB
inlawrev-4132	851	43	parent	parent	NOUN
inlawrev-4132	851	44	if	if	SCONJ
inlawrev-4132	851	45	the	the	DET
inlawrev-4132	851	46	adoption	adoption	NOUN
inlawrev-4132	851	47	occurred	occur	VERB
inlawrev-4132	851	48	before	before	SCONJ
inlawrev-4132	851	49	the	the	DET
inlawrev-4132	851	50	individual	individual	NOUN
inlawrev-4132	851	51	was	be	AUX
inlawrev-4132	851	52	totally	totally	ADV
inlawrev-4132	851	53	emancipated	emancipate	VERB
inlawrev-4132	851	54	.	.	PUNCT
inlawrev-4132	852	1	"	"	PUNCT
inlawrev-4132	852	2	^^"^	^^"^	VERB
inlawrev-4132	852	3	the	the	DET
inlawrev-4132	852	4	court	court	NOUN
inlawrev-4132	852	5	considered	consider	VERB
inlawrev-4132	852	6	this	this	DET
inlawrev-4132	852	7	code	code	NOUN
inlawrev-4132	852	8	section	section	NOUN
inlawrev-4132	852	9	in	in	ADP
inlawrev-4132	852	10	relation	relation	NOUN
inlawrev-4132	852	11	to	to	ADP
inlawrev-4132	852	12	the	the	DET
inlawrev-4132	852	13	adoption	adoption	NOUN
inlawrev-4132	852	14	and	and	CCONJ
inlawrev-4132	852	15	descent	descent	NOUN
inlawrev-4132	852	16	and	and	CCONJ
inlawrev-4132	852	17	devise	devise	VERB
inlawrev-4132	852	18	statutes	statute	NOUN
inlawrev-4132	852	19	and	and	CCONJ
inlawrev-4132	852	20	concluded	conclude	VERB
inlawrev-4132	852	21	that	that	SCONJ
inlawrev-4132	852	22	the	the	DET
inlawrev-4132	852	23	probate	probate	NOUN
inlawrev-4132	852	24	court	court	NOUN
inlawrev-4132	852	25	had	have	AUX
inlawrev-4132	852	26	correctly	correctly	ADV
inlawrev-4132	852	27	determined	determine	VERB
inlawrev-4132	852	28	that	that	SCONJ
inlawrev-4132	852	29	the	the	DET
inlawrev-4132	852	30	legislature	legislature	NOUN
inlawrev-4132	852	31	did	do	AUX
inlawrev-4132	852	32	not	not	PART
inlawrev-4132	852	33	intend	intend	VERB
inlawrev-4132	852	34	to	to	PART
inlawrev-4132	852	35	confer	confer	VERB
inlawrev-4132	852	36	"	"	PUNCT
inlawrev-4132	852	37	class	class	NOUN
inlawrev-4132	852	38	a	a	DET
inlawrev-4132	852	39	"	"	PUNCT
inlawrev-4132	852	40	transferee	transferee	NOUN
inlawrev-4132	852	41	status	status	NOUN
inlawrev-4132	852	42	to	to	ADP
inlawrev-4132	852	43	the	the	DET
inlawrev-4132	852	44	grandchild	grandchild	NOUN
inlawrev-4132	852	45	or	or	CCONJ
inlawrev-4132	852	46	her	her	PRON
inlawrev-4132	852	47	children	child	NOUN
inlawrev-4132	852	48	.	.	PUNCT
inlawrev-4132	853	1	the	the	DET
inlawrev-4132	853	2	court	court	NOUN
inlawrev-4132	853	3	further	far	ADV
inlawrev-4132	853	4	explained	explain	VERB
inlawrev-4132	853	5	that	that	SCONJ
inlawrev-4132	853	6	the	the	DET
inlawrev-4132	853	7	clear	clear	ADJ
inlawrev-4132	853	8	thrust	thrust	NOUN
inlawrev-4132	853	9	of	of	ADP
inlawrev-4132	853	10	indiana	indiana	PROPN
inlawrev-4132	853	11	's	's	PART
inlawrev-4132	853	12	adoption	adoption	NOUN
inlawrev-4132	853	13	and	and	CCONJ
inlawrev-4132	853	14	inheritance	inheritance	NOUN
inlawrev-4132	853	15	statutes	statute	NOUN
inlawrev-4132	853	16	,	,	PUNCT
inlawrev-4132	853	17	and	and	CCONJ
inlawrev-4132	853	18	the	the	DET
inlawrev-4132	853	19	case	case	NOUN
inlawrev-4132	853	20	law	law	NOUN
inlawrev-4132	853	21	interpreting	interpret	VERB
inlawrev-4132	853	22	these	these	DET
inlawrev-4132	853	23	statutes	statute	NOUN
inlawrev-4132	853	24	,	,	PUNCT
inlawrev-4132	853	25	provides	provide	VERB
inlawrev-4132	853	26	that	that	SCONJ
inlawrev-4132	853	27	in	in	ADP
inlawrev-4132	853	28	non	non	ADJ
inlawrev-4132	853	29	-	-	ADJ
inlawrev-4132	853	30	relative	relative	ADJ
inlawrev-4132	853	31	adoption	adoption	NOUN
inlawrev-4132	853	32	cases	case	NOUN
inlawrev-4132	853	33	,	,	PUNCT
inlawrev-4132	853	34	the	the	DET
inlawrev-4132	853	35	natural	natural	ADJ
inlawrev-4132	853	36	parent	parent	NOUN
inlawrev-4132	853	37	-	-	PUNCT
inlawrev-4132	853	38	child	child	NOUN
inlawrev-4132	853	39	relationship	relationship	NOUN
inlawrev-4132	853	40	is	be	AUX
inlawrev-4132	853	41	legally	legally	ADV
inlawrev-4132	853	42	severed.^^^	severed.^^^	PROPN
inlawrev-4132	853	43	therefore	therefore	ADV
inlawrev-4132	853	44	,	,	PUNCT
inlawrev-4132	853	45	the	the	DET
inlawrev-4132	853	46	court	court	NOUN
inlawrev-4132	853	47	refused	refuse	VERB
inlawrev-4132	853	48	to	to	PART
inlawrev-4132	853	49	legitimize	legitimize	VERB
inlawrev-4132	853	50	the	the	DET
inlawrev-4132	853	51	familial	familial	ADJ
inlawrev-4132	853	52	relationship	relationship	NOUN
inlawrev-4132	853	53	between	between	ADP
inlawrev-4132	853	54	the	the	DET
inlawrev-4132	853	55	decedent	decedent	NOUN
inlawrev-4132	853	56	and	and	CCONJ
inlawrev-4132	853	57	his	his	PRON
inlawrev-4132	853	58	previously	previously	ADV
inlawrev-4132	853	59	adopted	adopt	VERB
inlawrev-4132	853	60	grandchild	grandchild	NOUN
inlawrev-4132	853	61	for	for	ADP
inlawrev-4132	853	62	inheritance	inheritance	NOUN
inlawrev-4132	853	63	tax	tax	NOUN
inlawrev-4132	853	64	purposes	purpose	NOUN
inlawrev-4132	853	65	.	.	PUNCT
inlawrev-4132	854	1	^^^	^^^	ADP
inlawrev-4132	854	2	4	4	X
inlawrev-4132	854	3	.	.	PUNCT
inlawrev-4132	854	4	indiana	indiana	PROPN
inlawrev-4132	854	5	department	department	PROPN
inlawrev-4132	854	6	of	of	ADP
inlawrev-4132	854	7	state	state	PROPN
inlawrev-4132	854	8	revenue	revenue	NOUN
inlawrev-4132	854	9	v.	v.	ADP
inlawrev-4132	854	10	estate	estate	NOUN
inlawrev-4132	854	11	of	of	ADP
inlawrev-4132	854	12	boehle.^^^—on	boehle.^^^—on	PUNCT
inlawrev-4132	854	13	279	279	NUM
inlawrev-4132	854	14	.	.	PUNCT
inlawrev-4132	855	1	i	i	PRON
inlawrev-4132	855	2	d.	d.	PROPN
inlawrev-4132	855	3	at	at	ADP
inlawrev-4132	855	4	129	129	NUM
inlawrev-4132	855	5	(	(	PUNCT
inlawrev-4132	855	6	citation	citation	NOUN
inlawrev-4132	855	7	omitted	omit	VERB
inlawrev-4132	855	8	)	)	PUNCT
inlawrev-4132	855	9	.	.	PUNCT
inlawrev-4132	856	1	280	280	NUM
inlawrev-4132	856	2	.	.	PUNCT
inlawrev-4132	857	1	i	i	PRON
inlawrev-4132	857	2	d.	d.	PROPN
inlawrev-4132	857	3	281	281	NUM
inlawrev-4132	857	4	.	.	PUNCT
inlawrev-4132	858	1	i	i	PRON
inlawrev-4132	858	2	d.	d.	PROPN
inlawrev-4132	858	3	282	282	NUM
inlawrev-4132	858	4	.	.	PUNCT
inlawrev-4132	859	1	m	m	VERB
inlawrev-4132	859	2	at	at	ADP
inlawrev-4132	859	3	130	130	NUM
inlawrev-4132	859	4	(	(	PUNCT
inlawrev-4132	859	5	citation	citation	NOUN
inlawrev-4132	859	6	omitted	omit	VERB
inlawrev-4132	859	7	)	)	PUNCT
inlawrev-4132	859	8	.	.	PUNCT
inlawrev-4132	860	1	283	283	NUM
inlawrev-4132	860	2	.	.	PUNCT
inlawrev-4132	861	1	i	i	PRON
inlawrev-4132	861	2	d	d	PROPN
inlawrev-4132	861	3	284	284	NUM
inlawrev-4132	861	4	.	.	PUNCT
inlawrev-4132	862	1	i	i	PRON
inlawrev-4132	862	2	d	d	PROPN
inlawrev-4132	862	3	(	(	PUNCT
inlawrev-4132	862	4	quoting	quote	VERB
inlawrev-4132	862	5	ind	ind	NOUN
inlawrev-4132	862	6	.	.	PUNCT
inlawrev-4132	863	1	code	code	PROPN
inlawrev-4132	863	2	§	§	PROPN
inlawrev-4132	863	3	6	6	NUM
inlawrev-4132	863	4	-	-	SYM
inlawrev-4132	863	5	4	4	NUM
inlawrev-4132	863	6	.	.	NOUN
inlawrev-4132	863	7	1	1	NUM
inlawrev-4132	863	8	-	-	SYM
inlawrev-4132	863	9	1	1	NUM
inlawrev-4132	863	10	-3(d	-3(d	NOUN
inlawrev-4132	863	11	)	)	PUNCT
inlawrev-4132	863	12	(	(	PUNCT
inlawrev-4132	863	13	201	201	NUM
inlawrev-4132	863	14	1	1	NUM
inlawrev-4132	863	15	)	)	PUNCT
inlawrev-4132	863	16	)	)	PUNCT
inlawrev-4132	863	17	.	.	PUNCT
inlawrev-4132	864	1	285	285	NUM
inlawrev-4132	864	2	.	.	PUNCT
inlawrev-4132	865	1	7j	7j	NOUN
inlawrev-4132	865	2	.	.	PUNCT
inlawrev-4132	866	1	atl31	atl31	VERB
inlawrev-4132	866	2	.	.	PUNCT
inlawrev-4132	867	1	286	286	NUM
inlawrev-4132	867	2	.	.	PUNCT
inlawrev-4132	868	1	i	i	PRON
inlawrev-4132	868	2	d.	d.	PROPN
inlawrev-4132	868	3	at	at	ADP
inlawrev-4132	868	4	132	132	NUM
inlawrev-4132	868	5	.	.	PUNCT
inlawrev-4132	869	1	287	287	NUM
inlawrev-4132	869	2	.	.	PUNCT
inlawrev-4132	870	1	932	932	NUM
inlawrev-4132	870	2	n.e.2d	n.e.2d	NOUN
inlawrev-4132	870	3	260	260	NUM
inlawrev-4132	870	4	(	(	PUNCT
inlawrev-4132	870	5	indt.c	indt.c	PROPN
inlawrev-4132	870	6	.	.	PUNCT
inlawrev-4132	870	7	2010	2010	NUM
inlawrev-4132	870	8	)	)	PUNCT
inlawrev-4132	870	9	.	.	PUNCT
inlawrev-4132	871	1	1498	1498	NUM
inlawrev-4132	871	2	indiana	indiana	PROPN
inlawrev-4132	871	3	law	law	PROPN
inlawrev-4132	871	4	review	review	NOUN
inlawrev-4132	871	5	[	[	X
inlawrev-4132	871	6	vol	vol	NOUN
inlawrev-4132	871	7	.	.	PUNCT
inlawrev-4132	871	8	44	44	NUM
inlawrev-4132	871	9	:	:	SYM
inlawrev-4132	871	10	1467	1467	NUM
inlawrev-4132	871	11	november	november	PROPN
inlawrev-4132	871	12	15	15	NUM
inlawrev-4132	871	13	,	,	PUNCT
inlawrev-4132	871	14	2006	2006	NUM
inlawrev-4132	871	15	,	,	PUNCT
inlawrev-4132	871	16	katherine	katherine	PROPN
inlawrev-4132	871	17	boehle	boehle	PROPN
inlawrev-4132	871	18	died	die	VERB
inlawrev-4132	871	19	testate	testate	ADJ
inlawrev-4132	871	20	.	.	PUNCT
inlawrev-4132	872	1	she	she	PRON
inlawrev-4132	872	2	was	be	AUX
inlawrev-4132	872	3	survived	survive	VERB
inlawrev-4132	872	4	by	by	ADP
inlawrev-4132	872	5	a	a	DET
inlawrev-4132	872	6	son	son	NOUN
inlawrev-4132	872	7	and	and	CCONJ
inlawrev-4132	872	8	her	her	PRON
inlawrev-4132	872	9	nephew	nephew	NOUN
inlawrev-4132	872	10	.	.	PUNCT
inlawrev-4132	873	1	at	at	ADP
inlawrev-4132	873	2	the	the	DET
inlawrev-4132	873	3	time	time	NOUN
inlawrev-4132	873	4	of	of	ADP
inlawrev-4132	873	5	katherine	katherine	PROPN
inlawrev-4132	873	6	's	's	PART
inlawrev-4132	873	7	death	death	NOUN
inlawrev-4132	873	8	,	,	PUNCT
inlawrev-4132	873	9	her	her	PRON
inlawrev-4132	873	10	son	son	NOUN
inlawrev-4132	873	11	was	be	AUX
inlawrev-4132	873	12	a	a	DET
inlawrev-4132	873	13	fifty	fifty	NUM
inlawrev-4132	873	14	-	-	PUNCT
inlawrev-4132	873	15	six	six	NUM
inlawrev-4132	873	16	-	-	PUNCT
inlawrev-4132	873	17	yearold	yearold	NUM
inlawrev-4132	873	18	adult	adult	NOUN
inlawrev-4132	873	19	with	with	ADP
inlawrev-4132	873	20	down	down	ADP
inlawrev-4132	873	21	syndrome	syndrome	NOUN
inlawrev-4132	873	22	who	who	PRON
inlawrev-4132	873	23	resided	reside	VERB
inlawrev-4132	873	24	in	in	ADP
inlawrev-4132	873	25	an	an	DET
inlawrev-4132	873	26	assisted	assist	VERB
inlawrev-4132	873	27	living	living	NOUN
inlawrev-4132	873	28	facility	facility	NOUN
inlawrev-4132	873	29	.	.	PUNCT
inlawrev-4132	874	1	katherine	katherine	PROPN
inlawrev-4132	874	2	's	's	PART
inlawrev-4132	874	3	will	will	AUX
inlawrev-4132	874	4	established	establish	VERB
inlawrev-4132	874	5	a	a	DET
inlawrev-4132	874	6	testamentary	testamentary	ADJ
inlawrev-4132	874	7	special	special	ADJ
inlawrev-4132	874	8	supplemental	supplemental	ADJ
inlawrev-4132	874	9	needs	need	NOUN
inlawrev-4132	874	10	trust	trust	NOUN
inlawrev-4132	874	11	(	(	PUNCT
inlawrev-4132	874	12	the	the	DET
inlawrev-4132	874	13	"	"	PUNCT
inlawrev-4132	874	14	trust	trust	NOUN
inlawrev-4132	874	15	"	"	PUNCT
inlawrev-4132	874	16	)	)	PUNCT
inlawrev-4132	874	17	by	by	ADP
inlawrev-4132	874	18	which	which	PRON
inlawrev-4132	874	19	she	she	PRON
inlawrev-4132	874	20	sought	seek	VERB
inlawrev-4132	874	21	to	to	PART
inlawrev-4132	874	22	create	create	VERB
inlawrev-4132	874	23	a	a	DET
inlawrev-4132	874	24	purely	purely	ADV
inlawrev-4132	874	25	discretionary	discretionary	ADJ
inlawrev-4132	874	26	supplemental	supplemental	ADJ
inlawrev-4132	874	27	care	care	NOUN
inlawrev-4132	874	28	fund	fund	NOUN
inlawrev-4132	874	29	for	for	ADP
inlawrev-4132	874	30	the	the	DET
inlawrev-4132	874	31	benefit	benefit	NOUN
inlawrev-4132	874	32	of	of	ADP
inlawrev-4132	874	33	her	her	PRON
inlawrev-4132	874	34	son	son	NOUN
inlawrev-4132	874	35	in	in	ADP
inlawrev-4132	874	36	order	order	NOUN
inlawrev-4132	874	37	to	to	PART
inlawrev-4132	874	38	avoid	avoid	VERB
inlawrev-4132	874	39	displacing	displace	VERB
inlawrev-4132	874	40	any	any	DET
inlawrev-4132	874	41	public	public	ADJ
inlawrev-4132	874	42	or	or	CCONJ
inlawrev-4132	874	43	private	private	ADJ
inlawrev-4132	874	44	financial	financial	ADJ
inlawrev-4132	874	45	assistance	assistance	NOUN
inlawrev-4132	874	46	that	that	PRON
inlawrev-4132	874	47	was	be	AUX
inlawrev-4132	874	48	otherwise	otherwise	ADV
inlawrev-4132	874	49	available	available	ADJ
inlawrev-4132	874	50	to	to	ADP
inlawrev-4132	874	51	him.^^^	him.^^^	PROPN
inlawrev-4132	874	52	the	the	DET
inlawrev-4132	874	53	trust	trust	NOUN
inlawrev-4132	874	54	further	far	ADV
inlawrev-4132	874	55	provided	provide	VERB
inlawrev-4132	874	56	that	that	SCONJ
inlawrev-4132	874	57	upon	upon	SCONJ
inlawrev-4132	874	58	the	the	DET
inlawrev-4132	874	59	death	death	NOUN
inlawrev-4132	874	60	of	of	ADP
inlawrev-4132	874	61	her	her	PRON
inlawrev-4132	874	62	son	son	NOUN
inlawrev-4132	874	63	,	,	PUNCT
inlawrev-4132	874	64	the	the	DET
inlawrev-4132	874	65	trust	trust	NOUN
inlawrev-4132	874	66	would	would	AUX
inlawrev-4132	874	67	terminate	terminate	VERB
inlawrev-4132	874	68	,	,	PUNCT
inlawrev-4132	874	69	and	and	CCONJ
inlawrev-4132	874	70	the	the	DET
inlawrev-4132	874	71	remaining	remain	VERB
inlawrev-4132	874	72	corpus	corpus	NOUN
inlawrev-4132	874	73	would	would	AUX
inlawrev-4132	874	74	be	be	AUX
inlawrev-4132	874	75	distributed	distribute	VERB
inlawrev-4132	874	76	to	to	ADP
inlawrev-4132	874	77	katherine	katherine	PROPN
inlawrev-4132	874	78	's	's	PART
inlawrev-4132	874	79	nephew.^^^	nephew.^^^	PROPN
inlawrev-4132	874	80	katherine	katherine	PROPN
inlawrev-4132	874	81	's	's	PART
inlawrev-4132	874	82	estate	estate	NOUN
inlawrev-4132	874	83	(	(	PUNCT
inlawrev-4132	874	84	the	the	DET
inlawrev-4132	874	85	"	"	PUNCT
inlawrev-4132	874	86	estate	estate	NOUN
inlawrev-4132	874	87	"	"	PUNCT
inlawrev-4132	874	88	)	)	PUNCT
inlawrev-4132	874	89	timely	timely	ADV
inlawrev-4132	874	90	filed	file	VERB
inlawrev-4132	874	91	its	its	PRON
inlawrev-4132	874	92	indiana	indiana	PROPN
inlawrev-4132	874	93	inheritance	inheritance	NOUN
inlawrev-4132	874	94	tax	tax	NOUN
inlawrev-4132	874	95	return	return	NOUN
inlawrev-4132	874	96	"	"	PUNCT
inlawrev-4132	874	97	valuing	value	VERB
inlawrev-4132	874	98	all	all	DET
inlawrev-4132	874	99	beneficiaries	beneficiary	NOUN
inlawrev-4132	874	100	'	'	PART
inlawrev-4132	874	101	interests	interest	NOUN
inlawrev-4132	874	102	in	in	ADP
inlawrev-4132	874	103	the	the	DET
inlawrev-4132	874	104	trust	trust	NOUN
inlawrev-4132	874	105	as	as	ADP
inlawrev-4132	874	106	future	future	ADJ
inlawrev-4132	874	107	interests,"^^^	interests,"^^^	PROPN
inlawrev-4132	874	108	which	which	PRON
inlawrev-4132	874	109	the	the	DET
inlawrev-4132	874	110	probate	probate	NOUN
inlawrev-4132	874	111	court	court	NOUN
inlawrev-4132	874	112	accepted	accept	VERB
inlawrev-4132	874	113	as	as	ADP
inlawrev-4132	874	114	filed.^^^	filed.^^^	PROPN
inlawrev-4132	874	115	the	the	DET
inlawrev-4132	874	116	department	department	NOUN
inlawrev-4132	874	117	challenged	challenge	VERB
inlawrev-4132	874	118	the	the	DET
inlawrev-4132	874	119	estate	estate	NOUN
inlawrev-4132	874	120	's	's	PART
inlawrev-4132	874	121	calculation	calculation	NOUN
inlawrev-4132	874	122	of	of	ADP
inlawrev-4132	874	123	its	its	PRON
inlawrev-4132	874	124	inheritance	inheritance	NOUN
inlawrev-4132	874	125	tax	tax	NOUN
inlawrev-4132	874	126	liability	liability	NOUN
inlawrev-4132	874	127	,	,	PUNCT
inlawrev-4132	874	128	and	and	CCONJ
inlawrev-4132	874	129	the	the	DET
inlawrev-4132	874	130	estate	estate	NOUN
inlawrev-4132	874	131	filed	file	VERB
inlawrev-4132	874	132	a	a	DET
inlawrev-4132	874	133	petition	petition	NOUN
inlawrev-4132	874	134	to	to	ADP
inlawrev-4132	874	135	docket	docket	NOUN
inlawrev-4132	874	136	trust	trust	NOUN
inlawrev-4132	874	137	asking	ask	VERB
inlawrev-4132	874	138	the	the	DET
inlawrev-4132	874	139	probate	probate	NOUN
inlawrev-4132	874	140	court	court	NOUN
inlawrev-4132	874	141	to	to	PART
inlawrev-4132	874	142	establish	establish	VERB
inlawrev-4132	874	143	the	the	DET
inlawrev-4132	874	144	amount	amount	NOUN
inlawrev-4132	874	145	of	of	ADP
inlawrev-4132	874	146	the	the	DET
inlawrev-4132	874	147	tax	tax	NOUN
inlawrev-4132	874	148	.	.	PUNCT
inlawrev-4132	875	1	the	the	DET
inlawrev-4132	875	2	probate	probate	NOUN
inlawrev-4132	875	3	court	court	NOUN
inlawrev-4132	875	4	ordered	order	VERB
inlawrev-4132	875	5	that	that	SCONJ
inlawrev-4132	875	6	the	the	DET
inlawrev-4132	875	7	estate	estate	NOUN
inlawrev-4132	875	8	's	's	PART
inlawrev-4132	875	9	inheritance	inheritance	NOUN
inlawrev-4132	875	10	tax	tax	NOUN
inlawrev-4132	875	11	liability	liability	NOUN
inlawrev-4132	875	12	was	be	AUX
inlawrev-4132	875	13	to	to	PART
inlawrev-4132	875	14	be	be	AUX
inlawrev-4132	875	15	established	establish	VERB
inlawrev-4132	875	16	under	under	ADP
inlawrev-4132	875	17	indiana	indiana	PROPN
inlawrev-4132	875	18	code	code	PROPN
inlawrev-4132	875	19	section	section	NOUN
inlawrev-4132	875	20	6	6	NUM
inlawrev-4132	875	21	-	-	SYM
inlawrev-4132	875	22	4	4	NUM
inlawrev-4132	875	23	.	.	NOUN
inlawrev-4132	875	24	1	1	NUM
inlawrev-4132	875	25	-6	-6	NUM
inlawrev-4132	875	26	-	-	PUNCT
inlawrev-4132	875	27	4	4	NUM
inlawrev-4132	875	28	.	.	PUNCT
inlawrev-4132	876	1	the	the	DET
inlawrev-4132	876	2	probate	probate	NOUN
inlawrev-4132	876	3	court	court	NOUN
inlawrev-4132	876	4	'	'	PART
inlawrev-4132	876	5	s	s	NOUN
inlawrev-4132	876	6	order	order	NOUN
inlawrev-4132	876	7	further	far	ADV
inlawrev-4132	876	8	provided	provide	VERB
inlawrev-4132	876	9	that	that	SCONJ
inlawrev-4132	876	10	the	the	DET
inlawrev-4132	876	11	estate	estate	NOUN
inlawrev-4132	876	12	'	'	PART
inlawrev-4132	876	13	s	s	NOUN
inlawrev-4132	876	14	tax	tax	NOUN
inlawrev-4132	876	15	calculation	calculation	NOUN
inlawrev-4132	876	16	,	,	PUNCT
inlawrev-4132	876	17	which	which	PRON
inlawrev-4132	876	18	was	be	AUX
inlawrev-4132	876	19	based	base	VERB
inlawrev-4132	876	20	upon	upon	SCONJ
inlawrev-4132	876	21	a	a	DET
inlawrev-4132	876	22	life	life	NOUN
inlawrev-4132	876	23	estate	estate	NOUN
inlawrev-4132	876	24	to	to	ADP
inlawrev-4132	876	25	the	the	DET
inlawrev-4132	876	26	son	son	NOUN
inlawrev-4132	876	27	,	,	PUNCT
inlawrev-4132	876	28	was	be	AUX
inlawrev-4132	876	29	fair	fair	ADJ
inlawrev-4132	876	30	,	,	PUNCT
inlawrev-4132	876	31	and	and	CCONJ
inlawrev-4132	876	32	the	the	DET
inlawrev-4132	876	33	estate	estate	NOUN
inlawrev-4132	876	34	owed	owe	VERB
inlawrev-4132	876	35	no	no	DET
inlawrev-4132	876	36	additional	additional	ADJ
inlawrev-4132	876	37	inheritance	inheritance	NOUN
inlawrev-4132	876	38	tax.^^^	tax.^^^	NOUN
inlawrev-4132	876	39	the	the	DET
inlawrev-4132	876	40	department	department	NOUN
inlawrev-4132	876	41	timely	timely	ADV
inlawrev-4132	876	42	filed	file	VERB
inlawrev-4132	876	43	a	a	DET
inlawrev-4132	876	44	motion	motion	NOUN
inlawrev-4132	876	45	to	to	PART
inlawrev-4132	876	46	correct	correct	VERB
inlawrev-4132	876	47	error	error	NOUN
inlawrev-4132	876	48	,	,	PUNCT
inlawrev-4132	876	49	asserting	assert	VERB
inlawrev-4132	876	50	that	that	SCONJ
inlawrev-4132	876	51	the	the	DET
inlawrev-4132	876	52	probate	probate	NOUN
inlawrev-4132	876	53	court	court	NOUN
inlawrev-4132	876	54	erred	err	VERB
inlawrev-4132	876	55	in	in	ADP
inlawrev-4132	876	56	determining	determine	VERB
inlawrev-4132	876	57	the	the	DET
inlawrev-4132	876	58	estate	estate	NOUN
inlawrev-4132	876	59	's	's	PART
inlawrev-4132	876	60	inheritance	inheritance	NOUN
inlawrev-4132	876	61	tax	tax	NOUN
inlawrev-4132	876	62	liability	liability	NOUN
inlawrev-4132	876	63	.	.	PUNCT
inlawrev-4132	877	1	the	the	DET
inlawrev-4132	877	2	probate	probate	NOUN
inlawrev-4132	877	3	court	court	NOUN
inlawrev-4132	877	4	denied	deny	VERB
inlawrev-4132	877	5	the	the	DET
inlawrev-4132	877	6	department	department	NOUN
inlawrev-4132	877	7	's	's	PART
inlawrev-4132	877	8	motion	motion	NOUN
inlawrev-4132	877	9	without	without	ADP
inlawrev-4132	877	10	making	make	VERB
inlawrev-4132	877	11	any	any	DET
inlawrev-4132	877	12	additional	additional	ADJ
inlawrev-4132	877	13	findings	finding	NOUN
inlawrev-4132	877	14	.	.	PUNCT
inlawrev-4132	878	1	the	the	DET
inlawrev-4132	878	2	department	department	NOUN
inlawrev-4132	878	3	timely	timely	ADV
inlawrev-4132	878	4	filed	file	VERB
inlawrev-4132	878	5	an	an	DET
inlawrev-4132	878	6	appeal	appeal	NOUN
inlawrev-4132	878	7	with	with	ADP
inlawrev-4132	878	8	the	the	DET
inlawrev-4132	878	9	tax	tax	NOUN
inlawrev-4132	878	10	court	court	NOUN
inlawrev-4132	878	11	.	.	PUNCT
inlawrev-4132	879	1	on	on	ADP
inlawrev-4132	879	2	appeal	appeal	NOUN
inlawrev-4132	879	3	,	,	PUNCT
inlawrev-4132	879	4	the	the	DET
inlawrev-4132	879	5	department	department	NOUN
inlawrev-4132	879	6	argued	argue	VERB
inlawrev-4132	879	7	for	for	ADP
inlawrev-4132	879	8	reversal	reversal	NOUN
inlawrev-4132	879	9	of	of	ADP
inlawrev-4132	879	10	the	the	DET
inlawrev-4132	879	11	probate	probate	NOUN
inlawrev-4132	879	12	court	court	NOUN
inlawrev-4132	879	13	's	's	PART
inlawrev-4132	879	14	order	order	NOUN
inlawrev-4132	879	15	because	because	SCONJ
inlawrev-4132	879	16	the	the	DET
inlawrev-4132	879	17	trustee	trustee	NOUN
inlawrev-4132	879	18	had	have	VERB
inlawrev-4132	879	19	complete	complete	ADJ
inlawrev-4132	879	20	discretion	discretion	NOUN
inlawrev-4132	879	21	with	with	ADP
inlawrev-4132	879	22	regard	regard	NOUN
inlawrev-4132	879	23	to	to	ADP
inlawrev-4132	879	24	distributions	distribution	NOUN
inlawrev-4132	879	25	which	which	PRON
inlawrev-4132	879	26	resulted	result	VERB
inlawrev-4132	879	27	in	in	ADP
inlawrev-4132	879	28	the	the	DET
inlawrev-4132	879	29	son	son	NOUN
inlawrev-4132	879	30	having	have	VERB
inlawrev-4132	879	31	no	no	DET
inlawrev-4132	879	32	"	"	PUNCT
inlawrev-4132	879	33	beneficial	beneficial	ADJ
inlawrev-4132	879	34	interest	interest	NOUN
inlawrev-4132	879	35	"	"	PUNCT
inlawrev-4132	879	36	in	in	ADP
inlawrev-4132	879	37	the	the	DET
inlawrev-4132	879	38	trust.^^^	trust.^^^	NOUN
inlawrev-4132	879	39	therefore	therefore	ADV
inlawrev-4132	879	40	,	,	PUNCT
inlawrev-4132	879	41	katherine	katherine	PROPN
inlawrev-4132	879	42	failed	fail	VERB
inlawrev-4132	879	43	to	to	PART
inlawrev-4132	879	44	transfer	transfer	VERB
inlawrev-4132	879	45	any	any	DET
inlawrev-4132	879	46	real	real	ADJ
inlawrev-4132	879	47	interest	interest	NOUN
inlawrev-4132	879	48	in	in	ADP
inlawrev-4132	879	49	the	the	DET
inlawrev-4132	879	50	trust	trust	NOUN
inlawrev-4132	879	51	to	to	ADP
inlawrev-4132	879	52	her	her	PRON
inlawrev-4132	879	53	son	son	NOUN
inlawrev-4132	879	54	upon	upon	SCONJ
inlawrev-4132	879	55	her	her	PRON
inlawrev-4132	879	56	death	death	NOUN
inlawrev-4132	879	57	.	.	PUNCT
inlawrev-4132	880	1	^^"^	^^"^	VERB
inlawrev-4132	880	2	the	the	DET
inlawrev-4132	880	3	department	department	NOUN
inlawrev-4132	880	4	also	also	ADV
inlawrev-4132	880	5	claimed	claim	VERB
inlawrev-4132	880	6	that	that	SCONJ
inlawrev-4132	880	7	the	the	DET
inlawrev-4132	880	8	son	son	NOUN
inlawrev-4132	880	9	's	's	PART
inlawrev-4132	880	10	interest	interest	NOUN
inlawrev-4132	880	11	in	in	ADP
inlawrev-4132	880	12	the	the	DET
inlawrev-4132	880	13	trust	trust	NOUN
inlawrev-4132	880	14	was	be	AUX
inlawrev-4132	880	15	"	"	PUNCT
inlawrev-4132	880	16	valueless	valueless	ADJ
inlawrev-4132	880	17	because	because	SCONJ
inlawrev-4132	880	18	the	the	DET
inlawrev-4132	880	19	trust	trust	NOUN
inlawrev-4132	880	20	specifically	specifically	ADV
inlawrev-4132	880	21	stated	state	VERB
inlawrev-4132	880	22	he	he	PRON
inlawrev-4132	880	23	had	have	VERB
inlawrev-4132	880	24	'	'	PUNCT
inlawrev-4132	880	25	no	no	DET
inlawrev-4132	880	26	entitlement	entitlement	NOUN
inlawrev-4132	880	27	to	to	ADP
inlawrev-4132	880	28	the	the	DET
inlawrev-4132	880	29	income	income	NOUN
inlawrev-4132	880	30	or	or	CCONJ
inlawrev-4132	880	31	corpus	corpus	NOUN
inlawrev-4132	880	32	'	'	PUNCT
inlawrev-4132	880	33	of	of	ADP
inlawrev-4132	880	34	the	the	DET
inlawrev-4132	880	35	trust	trust	NOUN
inlawrev-4132	880	36	.	.	PUNCT
inlawrev-4132	881	1	"	"	PUNCT
inlawrev-4132	881	2	^^^	^^^	X
inlawrev-4132	881	3	therefore	therefore	ADV
inlawrev-4132	881	4	,	,	PUNCT
inlawrev-4132	881	5	the	the	DET
inlawrev-4132	881	6	language	language	NOUN
inlawrev-4132	881	7	of	of	ADP
inlawrev-4132	881	8	the	the	DET
inlawrev-4132	881	9	document	document	NOUN
inlawrev-4132	881	10	clearly	clearly	ADV
inlawrev-4132	881	11	established	establish	VERB
inlawrev-4132	881	12	that	that	SCONJ
inlawrev-4132	881	13	the	the	DET
inlawrev-4132	881	14	true	true	ADJ
inlawrev-4132	881	15	purpose	purpose	NOUN
inlawrev-4132	881	16	ofthe	ofthe	PROPN
inlawrev-4132	881	17	trust	trust	NOUN
inlawrev-4132	881	18	was	be	AUX
inlawrev-4132	881	19	not	not	PART
inlawrev-4132	881	20	to	to	PART
inlawrev-4132	881	21	imperil	imperil	VERB
inlawrev-4132	881	22	any	any	DET
inlawrev-4132	881	23	public	public	ADJ
inlawrev-4132	881	24	or	or	CCONJ
inlawrev-4132	881	25	private	private	ADJ
inlawrev-4132	881	26	financial	financial	ADJ
inlawrev-4132	881	27	assistance	assistance	NOUN
inlawrev-4132	881	28	that	that	PRON
inlawrev-4132	881	29	katherine	katherine	PROPN
inlawrev-4132	881	30	's	's	PART
inlawrev-4132	881	31	son	son	NOUN
inlawrev-4132	881	32	might	might	AUX
inlawrev-4132	881	33	be	be	AUX
inlawrev-4132	881	34	entitled	entitle	VERB
inlawrev-4132	881	35	to	to	PART
inlawrev-4132	881	36	receive	receive	VERB
inlawrev-4132	881	37	,	,	PUNCT
inlawrev-4132	881	38	and	and	CCONJ
inlawrev-4132	881	39	"	"	PUNCT
inlawrev-4132	881	40	assigning	assign	VERB
inlawrev-4132	881	41	any	any	DET
inlawrev-4132	881	42	value	value	NOUN
inlawrev-4132	881	43	other	other	ADJ
inlawrev-4132	881	44	than	than	ADP
inlawrev-4132	881	45	zero	zero	NUM
inlawrev-4132	881	46	to	to	ADP
inlawrev-4132	881	47	.	.	PUNCT
inlawrev-4132	881	48	.	.	PUNCT
inlawrev-4132	881	49	.	.	PUNCT
inlawrev-4132	882	1	[	[	X
inlawrev-4132	882	2	the	the	DET
inlawrev-4132	882	3	son	son	NOUN
inlawrev-4132	882	4	's	's	PART
inlawrev-4132	882	5	]	]	X
inlawrev-4132	882	6	interest	interest	NOUN
inlawrev-4132	882	7	.	.	PUNCT
inlawrev-4132	882	8	.	.	PUNCT
inlawrev-4132	882	9	.	.	PUNCT
inlawrev-4132	883	1	[	[	X
inlawrev-4132	883	2	would	would	AUX
inlawrev-4132	883	3	be	be	AUX
inlawrev-4132	883	4	]	]	PUNCT
inlawrev-4132	883	5	contrary	contrary	ADJ
inlawrev-4132	883	6	to	to	ADP
inlawrev-4132	883	7	katherine	katherine	PROPN
inlawrev-4132	883	8	'	'	PART
inlawrev-4132	883	9	s	s	PART
inlawrev-4132	883	10	intent	intent	NOUN
inlawrev-4132	883	11	.	.	PUNCT
inlawrev-4132	884	1	"^^^	"^^^	PUNCT
inlawrev-4132	885	1	as	as	ADP
inlawrev-4132	885	2	to	to	ADP
inlawrev-4132	885	3	the	the	DET
inlawrev-4132	885	4	son	son	NOUN
inlawrev-4132	885	5	's	's	PART
inlawrev-4132	885	6	beneficial	beneficial	ADJ
inlawrev-4132	885	7	interest	interest	NOUN
inlawrev-4132	885	8	,	,	PUNCT
inlawrev-4132	885	9	the	the	DET
inlawrev-4132	885	10	court	court	NOUN
inlawrev-4132	885	11	explained	explain	VERB
inlawrev-4132	885	12	that	that	SCONJ
inlawrev-4132	885	13	the	the	DET
inlawrev-4132	885	14	indiana	indiana	PROPN
inlawrev-4132	885	15	trust	trust	PROPN
inlawrev-4132	885	16	code	code	PROPN
inlawrev-4132	885	17	designates	designate	VERB
inlawrev-4132	885	18	the	the	DET
inlawrev-4132	885	19	beneficiary	beneficiary	NOUN
inlawrev-4132	885	20	of	of	ADP
inlawrev-4132	885	21	a	a	DET
inlawrev-4132	885	22	trust	trust	NOUN
inlawrev-4132	885	23	as	as	ADP
inlawrev-4132	885	24	either	either	CCONJ
inlawrev-4132	885	25	an	an	DET
inlawrev-4132	885	26	"	"	PUNCT
inlawrev-4132	885	27	income	income	NOUN
inlawrev-4132	885	28	beneficiary	beneficiary	NOUN
inlawrev-4132	885	29	"	"	PUNCT
inlawrev-4132	885	30	or	or	CCONJ
inlawrev-4132	885	31	a	a	DET
inlawrev-4132	885	32	"	"	PUNCT
inlawrev-4132	885	33	remainder	remainder	NOUN
inlawrev-4132	885	34	beneficiary	beneficiary	NOUN
inlawrev-4132	885	35	"	"	PUNCT
inlawrev-4132	885	36	and	and	CCONJ
inlawrev-4132	885	37	that	that	SCONJ
inlawrev-4132	885	38	these	these	DET
inlawrev-4132	885	39	terms	term	NOUN
inlawrev-4132	885	40	are	be	AUX
inlawrev-4132	885	41	further	far	ADV
inlawrev-4132	885	42	defined	define	VERB
inlawrev-4132	885	43	under	under	ADP
inlawrev-4132	885	44	the	the	DET
inlawrev-4132	885	45	indiana	indiana	PROPN
inlawrev-4132	885	46	288	288	NUM
inlawrev-4132	885	47	.	.	PUNCT
inlawrev-4132	886	1	i	i	PRON
inlawrev-4132	886	2	d.	d.	PROPN
inlawrev-4132	886	3	at	at	ADP
inlawrev-4132	886	4	261	261	NUM
inlawrev-4132	886	5	-	-	SYM
inlawrev-4132	886	6	62	62	NUM
inlawrev-4132	886	7	.	.	PUNCT
inlawrev-4132	887	1	289	289	NUM
inlawrev-4132	887	2	.	.	PUNCT
inlawrev-4132	888	1	i	i	PRON
inlawrev-4132	888	2	d.	d.	PROPN
inlawrev-4132	888	3	at	at	ADP
inlawrev-4132	888	4	262	262	NUM
inlawrev-4132	888	5	.	.	NOUN
inlawrev-4132	888	6	290	290	NUM
inlawrev-4132	888	7	.	.	PUNCT
inlawrev-4132	889	1	i	i	PRON
inlawrev-4132	889	2	d	d	PROPN
inlawrev-4132	889	3	at	at	ADP
inlawrev-4132	889	4	262	262	NUM
inlawrev-4132	889	5	.	.	NOUN
inlawrev-4132	889	6	291	291	NUM
inlawrev-4132	889	7	.	.	PUNCT
inlawrev-4132	890	1	i	i	PRON
inlawrev-4132	890	2	d	d	PROPN
inlawrev-4132	890	3	292	292	NUM
inlawrev-4132	890	4	.	.	PUNCT
inlawrev-4132	891	1	mat	mat	PROPN
inlawrev-4132	891	2	263	263	NUM
inlawrev-4132	891	3	.	.	PUNCT
inlawrev-4132	891	4	293	293	NUM
inlawrev-4132	891	5	.	.	PUNCT
inlawrev-4132	892	1	i	i	PRON
inlawrev-4132	892	2	d.	d.	PROPN
inlawrev-4132	892	3	at	at	ADP
inlawrev-4132	892	4	264	264	NUM
inlawrev-4132	892	5	(	(	PUNCT
inlawrev-4132	892	6	citation	citation	NOUN
inlawrev-4132	892	7	omitted	omit	VERB
inlawrev-4132	892	8	)	)	PUNCT
inlawrev-4132	892	9	.	.	PUNCT
inlawrev-4132	893	1	294	294	NUM
inlawrev-4132	893	2	.	.	PUNCT
inlawrev-4132	894	1	i	i	PRON
inlawrev-4132	894	2	d	d	PROPN
inlawrev-4132	894	3	295	295	NUM
inlawrev-4132	894	4	.	.	PUNCT
inlawrev-4132	895	1	i	i	PRON
inlawrev-4132	895	2	d.	d.	PROPN
inlawrev-4132	895	3	at	at	ADP
inlawrev-4132	895	4	265	265	NUM
inlawrev-4132	895	5	(	(	PUNCT
inlawrev-4132	895	6	citation	citation	NOUN
inlawrev-4132	895	7	omitted	omit	VERB
inlawrev-4132	895	8	)	)	PUNCT
inlawrev-4132	895	9	.	.	PUNCT
inlawrev-4132	896	1	296	296	NUM
inlawrev-4132	896	2	.	.	PUNCT
inlawrev-4132	897	1	i	i	PRON
inlawrev-4132	897	2	d	d	PROPN
inlawrev-4132	897	3	2011	2011	NUM
inlawrev-4132	897	4	]	]	PUNCT
inlawrev-4132	897	5	taxation	taxation	NOUN
inlawrev-4132	897	6	1499	1499	NUM
inlawrev-4132	897	7	code.^^^	code.^^^	NOUN
inlawrev-4132	897	8	the	the	DET
inlawrev-4132	897	9	court	court	NOUN
inlawrev-4132	897	10	explained	explain	VERB
inlawrev-4132	897	11	that	that	SCONJ
inlawrev-4132	897	12	under	under	ADP
inlawrev-4132	897	13	the	the	DET
inlawrev-4132	897	14	code	code	NOUN
inlawrev-4132	897	15	,	,	PUNCT
inlawrev-4132	897	16	there	there	ADV
inlawrev-4132	897	17	"	"	PUNCT
inlawrev-4132	897	18	can	can	AUX
inlawrev-4132	897	19	be	be	AUX
inlawrev-4132	897	20	no	no	DET
inlawrev-4132	897	21	remainder	remainder	NOUN
inlawrev-4132	897	22	beneficiary	beneficiary	NOUN
inlawrev-4132	897	23	without	without	ADP
inlawrev-4132	897	24	an	an	DET
inlawrev-4132	897	25	income	income	NOUN
inlawrev-4132	897	26	beneficiary	beneficiary	NOUN
inlawrev-4132	897	27	.	.	PUNCT
inlawrev-4132	898	1	"	"	PUNCT
inlawrev-4132	898	2	^^^	^^^	X
inlawrev-4132	898	3	therefore	therefore	ADV
inlawrev-4132	898	4	,	,	PUNCT
inlawrev-4132	898	5	a	a	DET
inlawrev-4132	898	6	trustee	trustee	NOUN
inlawrev-4132	898	7	's	's	PART
inlawrev-4132	898	8	discretion	discretion	NOUN
inlawrev-4132	898	9	in	in	ADP
inlawrev-4132	898	10	distributing	distribute	VERB
inlawrev-4132	898	11	net	net	ADJ
inlawrev-4132	898	12	income	income	NOUN
inlawrev-4132	898	13	is	be	AUX
inlawrev-4132	898	14	not	not	PART
inlawrev-4132	898	15	related	relate	VERB
inlawrev-4132	898	16	to	to	ADP
inlawrev-4132	898	17	whether	whether	SCONJ
inlawrev-4132	898	18	a	a	DET
inlawrev-4132	898	19	person	person	NOUN
inlawrev-4132	898	20	has	have	AUX
inlawrev-4132	898	21	an	an	DET
inlawrev-4132	898	22	interest	interest	NOUN
inlawrev-4132	898	23	in	in	ADP
inlawrev-4132	898	24	a	a	DET
inlawrev-4132	898	25	trust.^^^	trust.^^^	NOUN
inlawrev-4132	898	26	the	the	DET
inlawrev-4132	898	27	court	court	NOUN
inlawrev-4132	898	28	further	far	ADV
inlawrev-4132	898	29	found	find	VERB
inlawrev-4132	898	30	that	that	SCONJ
inlawrev-4132	898	31	the	the	DET
inlawrev-4132	898	32	evidence	evidence	NOUN
inlawrev-4132	898	33	established	establish	VERB
inlawrev-4132	898	34	that	that	SCONJ
inlawrev-4132	898	35	katherine	katherine	PROPN
inlawrev-4132	898	36	's	's	PART
inlawrev-4132	898	37	son	son	NOUN
inlawrev-4132	898	38	had	have	VERB
inlawrev-4132	898	39	a	a	DET
inlawrev-4132	898	40	legally	legally	ADV
inlawrev-4132	898	41	cognizable	cognizable	ADJ
inlawrev-4132	898	42	interest	interest	NOUN
inlawrev-4132	898	43	in	in	ADP
inlawrev-4132	898	44	the	the	DET
inlawrev-4132	898	45	trust	trust	NOUN
inlawrev-4132	898	46	.	.	PUNCT
inlawrev-4132	899	1	as	as	ADP
inlawrev-4132	899	2	to	to	ADP
inlawrev-4132	899	3	the	the	DET
inlawrev-4132	899	4	value	value	NOUN
inlawrev-4132	899	5	of	of	ADP
inlawrev-4132	899	6	the	the	DET
inlawrev-4132	899	7	son	son	NOUN
inlawrev-4132	899	8	's	's	PART
inlawrev-4132	899	9	interest	interest	NOUN
inlawrev-4132	899	10	,	,	PUNCT
inlawrev-4132	899	11	the	the	DET
inlawrev-4132	899	12	court	court	NOUN
inlawrev-4132	899	13	found	find	VERB
inlawrev-4132	899	14	that	that	SCONJ
inlawrev-4132	899	15	the	the	DET
inlawrev-4132	899	16	trust	trust	NOUN
inlawrev-4132	899	17	clearly	clearly	ADV
inlawrev-4132	899	18	established	establish	VERB
inlawrev-4132	899	19	katherine	katherine	PROPN
inlawrev-4132	899	20	's	's	PART
inlawrev-4132	899	21	intent	intent	NOUN
inlawrev-4132	899	22	to	to	PART
inlawrev-4132	899	23	provide	provide	VERB
inlawrev-4132	899	24	for	for	ADP
inlawrev-4132	899	25	her	her	PRON
inlawrev-4132	899	26	incapacitated	incapacitated	ADJ
inlawrev-4132	899	27	son	son	NOUN
inlawrev-4132	899	28	upon	upon	SCONJ
inlawrev-4132	899	29	her	her	PRON
inlawrev-4132	899	30	death	death	NOUN
inlawrev-4132	899	31	.	.	PUNCT
inlawrev-4132	900	1	to	to	ADP
inlawrev-4132	900	2	that	that	DET
inlawrev-4132	900	3	end	end	NOUN
inlawrev-4132	900	4	,	,	PUNCT
inlawrev-4132	900	5	the	the	DET
inlawrev-4132	900	6	court	court	NOUN
inlawrev-4132	900	7	found	find	VERB
inlawrev-4132	900	8	that	that	SCONJ
inlawrev-4132	900	9	katherine	katherine	PROPN
inlawrev-4132	900	10	's	's	PART
inlawrev-4132	900	11	structuring	structuring	NOUN
inlawrev-4132	900	12	of	of	ADP
inlawrev-4132	900	13	the	the	DET
inlawrev-4132	900	14	trust	trust	NOUN
inlawrev-4132	900	15	precluded	preclude	VERB
inlawrev-4132	900	16	automatic	automatic	ADJ
inlawrev-4132	900	17	,	,	PUNCT
inlawrev-4132	900	18	fixed	fix	VERB
inlawrev-4132	900	19	transfers	transfer	NOUN
inlawrev-4132	900	20	of	of	ADP
inlawrev-4132	900	21	income	income	NOUN
inlawrev-4132	900	22	to	to	ADP
inlawrev-4132	900	23	her	her	PRON
inlawrev-4132	900	24	son	son	NOUN
inlawrev-4132	900	25	in	in	ADP
inlawrev-4132	900	26	order	order	NOUN
inlawrev-4132	900	27	to	to	PART
inlawrev-4132	900	28	preserve	preserve	VERB
inlawrev-4132	900	29	any	any	DET
inlawrev-4132	900	30	public	public	ADJ
inlawrev-4132	900	31	or	or	CCONJ
inlawrev-4132	900	32	private	private	ADJ
inlawrev-4132	900	33	financial	financial	ADJ
inlawrev-4132	900	34	assistance	assistance	NOUN
inlawrev-4132	900	35	to	to	PART
inlawrev-4132	900	36	which	which	PRON
inlawrev-4132	900	37	he	he	PRON
inlawrev-4132	900	38	would	would	AUX
inlawrev-4132	900	39	otherwise	otherwise	ADV
inlawrev-4132	900	40	be	be	AUX
inlawrev-4132	900	41	entitled.^^^	entitled.^^^	PROPN
inlawrev-4132	900	42	the	the	DET
inlawrev-4132	900	43	court	court	NOUN
inlawrev-4132	900	44	explained	explain	VERB
inlawrev-4132	900	45	that	that	SCONJ
inlawrev-4132	900	46	the	the	DET
inlawrev-4132	900	47	trust	trust	NOUN
inlawrev-4132	900	48	was	be	AUX
inlawrev-4132	900	49	designed	design	VERB
inlawrev-4132	900	50	to	to	PART
inlawrev-4132	900	51	ensure	ensure	VERB
inlawrev-4132	900	52	that	that	SCONJ
inlawrev-4132	900	53	katherine	katherine	PROPN
inlawrev-4132	900	54	's	's	PART
inlawrev-4132	900	55	son	son	NOUN
inlawrev-4132	900	56	's	's	PART
inlawrev-4132	900	57	income	income	NOUN
inlawrev-4132	900	58	interest	interest	NOUN
inlawrev-4132	900	59	would	would	AUX
inlawrev-4132	900	60	not	not	PART
inlawrev-4132	900	61	prohibit	prohibit	VERB
inlawrev-4132	900	62	his	his	PRON
inlawrev-4132	900	63	access	access	NOUN
inlawrev-4132	900	64	to	to	ADP
inlawrev-4132	900	65	either	either	CCONJ
inlawrev-4132	900	66	private	private	ADJ
inlawrev-4132	900	67	or	or	CCONJ
inlawrev-4132	900	68	public	public	ADJ
inlawrev-4132	900	69	assistance	assistance	NOUN
inlawrev-4132	900	70	benefits	benefit	NOUN
inlawrev-4132	900	71	,	,	PUNCT
inlawrev-4132	900	72	but	but	CCONJ
inlawrev-4132	900	73	that	that	SCONJ
inlawrev-4132	900	74	his	his	PRON
inlawrev-4132	900	75	interest	interest	NOUN
inlawrev-4132	900	76	in	in	ADP
inlawrev-4132	900	77	the	the	DET
inlawrev-4132	900	78	trust	trust	NOUN
inlawrev-4132	900	79	was	be	AUX
inlawrev-4132	900	80	not	not	PART
inlawrev-4132	900	81	perpetually	perpetually	ADV
inlawrev-4132	900	82	set	set	VERB
inlawrev-4132	900	83	at	at	ADP
inlawrev-4132	900	84	zero.^^	zero.^^	NOUN
inlawrev-4132	900	85	'	'	PART
inlawrev-4132	900	86	5	5	NUM
inlawrev-4132	900	87	.	.	PUNCT
inlawrev-4132	900	88	indiana	indiana	PROPN
inlawrev-4132	900	89	department	department	PROPN
inlawrev-4132	900	90	of	of	ADP
inlawrev-4132	900	91	state	state	PROPN
inlawrev-4132	900	92	revenue	revenue	NOUN
inlawrev-4132	900	93	v.	v.	ADP
inlawrev-4132	900	94	estate	estate	PROPN
inlawrev-4132	900	95	ofdaugherty.^^^—bernard	ofdaugherty.^^^—bernard	PROPN
inlawrev-4132	900	96	daugherty	daugherty	PROPN
inlawrev-4132	900	97	owned	own	VERB
inlawrev-4132	900	98	a	a	DET
inlawrev-4132	900	99	462	462	NUM
inlawrev-4132	900	100	-	-	PUNCT
inlawrev-4132	900	101	acre	acre	NOUN
inlawrev-4132	900	102	farm	farm	NOUN
inlawrev-4132	900	103	in	in	ADP
inlawrev-4132	900	104	knox	knox	PROPN
inlawrev-4132	900	105	county	county	PROPN
inlawrev-4132	900	106	,	,	PUNCT
inlawrev-4132	900	107	indiana	indiana	PROPN
inlawrev-4132	900	108	.	.	PUNCT
inlawrev-4132	901	1	bernard	bernard	PROPN
inlawrev-4132	901	2	's	's	PART
inlawrev-4132	901	3	sole	sole	ADJ
inlawrev-4132	901	4	beneficiary	beneficiary	NOUN
inlawrev-4132	901	5	under	under	ADP
inlawrev-4132	901	6	his	his	PRON
inlawrev-4132	901	7	will	will	NOUN
inlawrev-4132	901	8	was	be	AUX
inlawrev-4132	901	9	his	his	PRON
inlawrev-4132	901	10	nephew	nephew	NOUN
inlawrev-4132	901	11	.	.	PUNCT
inlawrev-4132	902	1	bernard	bernard	PROPN
inlawrev-4132	902	2	's	's	PART
inlawrev-4132	902	3	estate	estate	NOUN
inlawrev-4132	902	4	(	(	PUNCT
inlawrev-4132	902	5	the	the	DET
inlawrev-4132	902	6	"	"	PUNCT
inlawrev-4132	902	7	estate	estate	NOUN
inlawrev-4132	902	8	"	"	PUNCT
inlawrev-4132	902	9	)	)	PUNCT
inlawrev-4132	902	10	at	at	ADP
inlawrev-4132	902	11	the	the	DET
inlawrev-4132	902	12	time	time	NOUN
inlawrev-4132	902	13	of	of	ADP
inlawrev-4132	902	14	his	his	PRON
inlawrev-4132	902	15	death	death	NOUN
inlawrev-4132	902	16	in	in	ADP
inlawrev-4132	902	17	december	december	PROPN
inlawrev-4132	902	18	2007^^^	2007^^^	NUM
inlawrev-4132	902	19	timely	timely	ADV
inlawrev-4132	902	20	filed	file	VERB
inlawrev-4132	902	21	an	an	DET
inlawrev-4132	902	22	inheritance	inheritance	NOUN
inlawrev-4132	902	23	tax	tax	NOUN
inlawrev-4132	902	24	return	return	NOUN
inlawrev-4132	902	25	,	,	PUNCT
inlawrev-4132	902	26	claiming	claim	VERB
inlawrev-4132	902	27	deductions	deduction	NOUN
inlawrev-4132	902	28	for	for	ADP
inlawrev-4132	902	29	six	six	NUM
inlawrev-4132	902	30	general	general	ADJ
inlawrev-4132	902	31	types	type	NOUN
inlawrev-4132	902	32	of	of	ADP
inlawrev-4132	902	33	expenses	expense	NOUN
inlawrev-4132	902	34	:	:	PUNCT
inlawrev-4132	902	35	funeral	funeral	NOUN
inlawrev-4132	902	36	,	,	PUNCT
inlawrev-4132	902	37	personal	personal	ADJ
inlawrev-4132	902	38	representative	representative	NOUN
inlawrev-4132	902	39	,	,	PUNCT
inlawrev-4132	902	40	farming	farming	NOUN
inlawrev-4132	902	41	-	-	PUNCT
inlawrev-4132	902	42	related	relate	VERB
inlawrev-4132	902	43	,	,	PUNCT
inlawrev-4132	902	44	pre	pre	ADJ
inlawrev-4132	902	45	-	-	ADJ
inlawrev-4132	902	46	existing	existing	ADJ
inlawrev-4132	902	47	debt	debt	NOUN
inlawrev-4132	902	48	,	,	PUNCT
inlawrev-4132	902	49	general	general	ADJ
inlawrev-4132	902	50	administrative	administrative	NOUN
inlawrev-4132	902	51	,	,	PUNCT
inlawrev-4132	902	52	and	and	CCONJ
inlawrev-4132	902	53	those	those	PRON
inlawrev-4132	902	54	related	relate	VERB
inlawrev-4132	902	55	to	to	ADP
inlawrev-4132	902	56	the	the	DET
inlawrev-4132	902	57	sale	sale	NOUN
inlawrev-4132	902	58	ofreal	ofreal	NOUN
inlawrev-4132	902	59	and	and	CCONJ
inlawrev-4132	902	60	personal	personal	ADJ
inlawrev-4132	902	61	property	property	NOUN
inlawrev-4132	902	62	.	.	PUNCT
inlawrev-4132	903	1	the	the	DET
inlawrev-4132	903	2	probate	probate	NOUN
inlawrev-4132	903	3	court	court	NOUN
inlawrev-4132	903	4	accepted	accept	VERB
inlawrev-4132	903	5	the	the	DET
inlawrev-4132	903	6	estate	estate	NOUN
inlawrev-4132	903	7	's	's	PART
inlawrev-4132	903	8	inheritance	inheritance	NOUN
inlawrev-4132	903	9	tax	tax	NOUN
inlawrev-4132	903	10	retum.^^"^	retum.^^"^	VERB
inlawrev-4132	903	11	the	the	DET
inlawrev-4132	903	12	department	department	NOUN
inlawrev-4132	903	13	timely	timely	ADV
inlawrev-4132	903	14	filed	file	VERB
inlawrev-4132	903	15	a	a	DET
inlawrev-4132	903	16	petition	petition	NOUN
inlawrev-4132	903	17	with	with	ADP
inlawrev-4132	903	18	the	the	DET
inlawrev-4132	903	19	probate	probate	NOUN
inlawrev-4132	903	20	court	court	NOUN
inlawrev-4132	903	21	for	for	ADP
inlawrev-4132	903	22	rehearing	rehearing	NOUN
inlawrev-4132	903	23	and	and	CCONJ
inlawrev-4132	903	24	redetermination	redetermination	NOUN
inlawrev-4132	903	25	,	,	PUNCT
inlawrev-4132	903	26	arguing	argue	VERB
inlawrev-4132	903	27	that	that	SCONJ
inlawrev-4132	903	28	the	the	DET
inlawrev-4132	903	29	estate	estate	NOUN
inlawrev-4132	903	30	's	's	PART
inlawrev-4132	903	31	deductions	deduction	NOUN
inlawrev-4132	903	32	for	for	ADP
inlawrev-4132	903	33	farming	farming	NOUN
inlawrev-4132	903	34	-	-	PUNCT
inlawrev-4132	903	35	related	relate	VERB
inlawrev-4132	903	36	expenses	expense	NOUN
inlawrev-4132	903	37	were	be	AUX
inlawrev-4132	903	38	improper	improper	ADJ
inlawrev-4132	903	39	.	.	PUNCT
inlawrev-4132	904	1	the	the	DET
inlawrev-4132	904	2	estate	estate	NOUN
inlawrev-4132	904	3	argued	argue	VERB
inlawrev-4132	904	4	that	that	SCONJ
inlawrev-4132	904	5	since	since	SCONJ
inlawrev-4132	904	6	bernard	bernard	PROPN
inlawrev-4132	904	7	failed	fail	VERB
inlawrev-4132	904	8	to	to	PART
inlawrev-4132	904	9	maintain	maintain	VERB
inlawrev-4132	904	10	the	the	DET
inlawrev-4132	904	11	farm	farm	NOUN
inlawrev-4132	904	12	during	during	ADP
inlawrev-4132	904	13	the	the	DET
inlawrev-4132	904	14	fifteen	fifteen	ADJ
inlawrev-4132	904	15	years	year	NOUN
inlawrev-4132	904	16	before	before	ADP
inlawrev-4132	904	17	his	his	PRON
inlawrev-4132	904	18	death	death	NOUN
inlawrev-4132	904	19	,	,	PUNCT
inlawrev-4132	904	20	the	the	DET
inlawrev-4132	904	21	deductions	deduction	NOUN
inlawrev-4132	904	22	were	be	AUX
inlawrev-4132	904	23	necessary	necessary	ADJ
inlawrev-4132	904	24	and	and	CCONJ
inlawrev-4132	904	25	proper	proper	ADJ
inlawrev-4132	904	26	.	.	PUNCT
inlawrev-4132	905	1	the	the	DET
inlawrev-4132	905	2	estate	estate	NOUN
inlawrev-4132	905	3	also	also	ADV
inlawrev-4132	905	4	filed	file	VERB
inlawrev-4132	905	5	a	a	DET
inlawrev-4132	905	6	counterclaim	counterclaim	NOUN
inlawrev-4132	905	7	seeking	seek	VERB
inlawrev-4132	905	8	an	an	DET
inlawrev-4132	905	9	additional	additional	ADJ
inlawrev-4132	905	10	ten	ten	NUM
inlawrev-4132	905	11	deductions	deduction	NOUN
inlawrev-4132	905	12	for	for	ADP
inlawrev-4132	905	13	farming	farming	NOUN
inlawrev-4132	905	14	-	-	PUNCT
inlawrev-4132	905	15	related	relate	VERB
inlawrev-4132	905	16	expenses	expense	NOUN
inlawrev-4132	905	17	.	.	PUNCT
inlawrev-4132	906	1	^^^	^^^	PUNCT
inlawrev-4132	906	2	at	at	ADP
inlawrev-4132	906	3	the	the	DET
inlawrev-4132	906	4	probate	probate	NOUN
inlawrev-4132	906	5	court	court	NOUN
inlawrev-4132	906	6	's	's	PART
inlawrev-4132	906	7	hearing	hearing	NOUN
inlawrev-4132	906	8	on	on	ADP
inlawrev-4132	906	9	the	the	DET
inlawrev-4132	906	10	matters	matter	NOUN
inlawrev-4132	906	11	,	,	PUNCT
inlawrev-4132	906	12	the	the	DET
inlawrev-4132	906	13	department	department	NOUN
inlawrev-4132	906	14	argued	argue	VERB
inlawrev-4132	906	15	that	that	SCONJ
inlawrev-4132	906	16	the	the	DET
inlawrev-4132	906	17	farming	farming	NOUN
inlawrev-4132	906	18	-	-	PUNCT
inlawrev-4132	906	19	related	relate	VERB
inlawrev-4132	906	20	deductions	deduction	NOUN
inlawrev-4132	906	21	were	be	AUX
inlawrev-4132	906	22	impermissible	impermissible	ADJ
inlawrev-4132	906	23	because	because	SCONJ
inlawrev-4132	906	24	they	they	PRON
inlawrev-4132	906	25	were	be	AUX
inlawrev-4132	906	26	business	business	NOUN
inlawrev-4132	906	27	expenses	expense	NOUN
inlawrev-4132	906	28	undertaken	undertake	VERB
inlawrev-4132	906	29	to	to	PART
inlawrev-4132	906	30	maintain	maintain	VERB
inlawrev-4132	906	31	,	,	PUNCT
inlawrev-4132	906	32	improve	improve	VERB
inlawrev-4132	906	33	,	,	PUNCT
inlawrev-4132	906	34	and	and	CCONJ
inlawrev-4132	906	35	operate	operate	VERB
inlawrev-4132	906	36	the	the	DET
inlawrev-4132	906	37	farm.^^^	farm.^^^	NOUN
inlawrev-4132	906	38	the	the	DET
inlawrev-4132	906	39	department	department	NOUN
inlawrev-4132	906	40	also	also	ADV
inlawrev-4132	906	41	claimed	claim	VERB
inlawrev-4132	906	42	that	that	SCONJ
inlawrev-4132	906	43	the	the	DET
inlawrev-4132	906	44	estate	estate	NOUN
inlawrev-4132	906	45	's	's	PART
inlawrev-4132	906	46	counterclaim	counterclaim	NOUN
inlawrev-4132	906	47	was	be	AUX
inlawrev-4132	906	48	untimely	untimely	ADJ
inlawrev-4132	906	49	,	,	PUNCT
inlawrev-4132	906	50	and	and	CCONJ
inlawrev-4132	906	51	the	the	DET
inlawrev-4132	906	52	probate	probate	NOUN
inlawrev-4132	906	53	court	court	NOUN
inlawrev-4132	906	54	lacked	lack	VERB
inlawrev-4132	906	55	jurisdiction	jurisdiction	NOUN
inlawrev-4132	906	56	over	over	ADP
inlawrev-4132	906	57	the	the	DET
inlawrev-4132	906	58	claim	claim	NOUN
inlawrev-4132	906	59	.	.	PUNCT
inlawrev-4132	907	1	the	the	DET
inlawrev-4132	907	2	estate	estate	NOUN
inlawrev-4132	907	3	moved	move	VERB
inlawrev-4132	907	4	to	to	PART
inlawrev-4132	907	5	dismiss	dismiss	VERB
inlawrev-4132	907	6	the	the	DET
inlawrev-4132	907	7	department	department	NOUN
inlawrev-4132	907	8	's	's	PART
inlawrev-4132	907	9	petition	petition	NOUN
inlawrev-4132	907	10	due	due	ADP
inlawrev-4132	907	11	to	to	ADP
inlawrev-4132	907	12	the	the	DET
inlawrev-4132	907	13	department	department	NOUN
inlawrev-4132	907	14	's	's	PART
inlawrev-4132	907	15	failure	failure	NOUN
inlawrev-4132	907	16	to	to	PART
inlawrev-4132	907	17	meet	meet	VERB
inlawrev-4132	907	18	its	its	PRON
inlawrev-4132	907	19	burden	burden	NOUN
inlawrev-4132	907	20	of	of	ADP
inlawrev-4132	907	21	proof.^^^	proof.^^^	PROPN
inlawrev-4132	907	22	in	in	ADP
inlawrev-4132	907	23	the	the	DET
inlawrev-4132	907	24	alternative	alternative	NOUN
inlawrev-4132	907	25	,	,	PUNCT
inlawrev-4132	907	26	the	the	DET
inlawrev-4132	907	27	estate	estate	NOUN
inlawrev-4132	907	28	claimed	claim	VERB
inlawrev-4132	907	29	that	that	SCONJ
inlawrev-4132	907	30	its	its	PRON
inlawrev-4132	907	31	farming	farming	NOUN
inlawrev-4132	907	32	-	-	PUNCT
inlawrev-4132	907	33	related	relate	VERB
inlawrev-4132	907	34	deductions	deduction	NOUN
inlawrev-4132	907	35	were	be	AUX
inlawrev-4132	907	36	proper	proper	ADJ
inlawrev-4132	907	37	because	because	SCONJ
inlawrev-4132	907	38	the	the	DET
inlawrev-4132	907	39	regulation	regulation	NOUN
inlawrev-4132	907	40	upon	upon	SCONJ
inlawrev-4132	907	41	which	which	PRON
inlawrev-4132	907	42	the	the	DET
inlawrev-4132	907	43	department	department	NOUN
inlawrev-4132	907	44	relied	rely	VERB
inlawrev-4132	907	45	to	to	PART
inlawrev-4132	907	46	exclude	exclude	VERB
inlawrev-4132	907	47	297	297	NUM
inlawrev-4132	907	48	.	.	PUNCT
inlawrev-4132	908	1	i	i	PRON
inlawrev-4132	908	2	d.	d.	PROPN
inlawrev-4132	908	3	at	at	ADP
inlawrev-4132	908	4	264	264	NUM
inlawrev-4132	908	5	(	(	PUNCT
inlawrev-4132	908	6	citing	cite	VERB
inlawrev-4132	908	7	ind	ind	NOUN
inlawrev-4132	908	8	.	.	PUNCT
inlawrev-4132	909	1	code	code	PROPN
inlawrev-4132	909	2	§	§	PROPN
inlawrev-4132	909	3	§	§	PROPN
inlawrev-4132	909	4	30	30	NUM
inlawrev-4132	909	5	-	-	SYM
inlawrev-4132	909	6	4	4	NUM
inlawrev-4132	909	7	-	-	PUNCT
inlawrev-4132	909	8	1	1	NUM
inlawrev-4132	909	9	-	-	PUNCT
inlawrev-4132	909	10	2(3	2(3	NUM
inlawrev-4132	909	11	)	)	PUNCT
inlawrev-4132	909	12	,	,	PUNCT
inlawrev-4132	909	13	30	30	NUM
inlawrev-4132	909	14	-	-	SYM
inlawrev-4132	909	15	2	2	NUM
inlawrev-4132	909	16	-	-	PUNCT
inlawrev-4132	909	17	14	14	NUM
inlawrev-4132	909	18	-	-	PUNCT
inlawrev-4132	909	19	2(2	2(2	NUM
inlawrev-4132	909	20	)	)	PUNCT
inlawrev-4132	909	21	(	(	PUNCT
inlawrev-4132	909	22	201	201	NUM
inlawrev-4132	909	23	1	1	NUM
inlawrev-4132	909	24	)	)	PUNCT
inlawrev-4132	909	25	)	)	PUNCT
inlawrev-4132	909	26	.	.	PUNCT
inlawrev-4132	910	1	298	298	X
inlawrev-4132	910	2	.	.	PUNCT
inlawrev-4132	911	1	i	i	PRON
inlawrev-4132	911	2	d.	d.	PROPN
inlawrev-4132	911	3	299	299	NUM
inlawrev-4132	911	4	.	.	PUNCT
inlawrev-4132	912	1	i	i	PRON
inlawrev-4132	912	2	d	d	PROPN
inlawrev-4132	912	3	300	300	NUM
inlawrev-4132	912	4	.	.	PUNCT
inlawrev-4132	913	1	i	i	PRON
inlawrev-4132	913	2	d	d	PROPN
inlawrev-4132	913	3	at	at	ADP
inlawrev-4132	913	4	265	265	NUM
inlawrev-4132	913	5	.	.	PUNCT
inlawrev-4132	914	1	301	301	NUM
inlawrev-4132	914	2	.	.	PUNCT
inlawrev-4132	915	1	i	i	PRON
inlawrev-4132	915	2	d	d	PROPN
inlawrev-4132	915	3	at	at	ADP
inlawrev-4132	915	4	266	266	NUM
inlawrev-4132	915	5	.	.	PUNCT
inlawrev-4132	916	1	302	302	NUM
inlawrev-4132	916	2	.	.	PUNCT
inlawrev-4132	917	1	938	938	NUM
inlawrev-4132	917	2	n.e.2d	n.e.2d	NOUN
inlawrev-4132	917	3	315	315	NUM
inlawrev-4132	917	4	(	(	PUNCT
inlawrev-4132	917	5	ind	ind	NOUN
inlawrev-4132	917	6	.	.	PUNCT
inlawrev-4132	918	1	t.c	t.c	PROPN
inlawrev-4132	918	2	.	.	PROPN
inlawrev-4132	918	3	2010	2010	NUM
inlawrev-4132	918	4	)	)	PUNCT
inlawrev-4132	918	5	.	.	PUNCT
inlawrev-4132	919	1	303	303	X
inlawrev-4132	919	2	.	.	X
inlawrev-4132	919	3	mat	mat	PROPN
inlawrev-4132	919	4	317	317	NUM
inlawrev-4132	919	5	.	.	PUNCT
inlawrev-4132	920	1	304	304	NUM
inlawrev-4132	920	2	.	.	PUNCT
inlawrev-4132	921	1	i	i	PRON
inlawrev-4132	921	2	d	d	PROPN
inlawrev-4132	921	3	305	305	NUM
inlawrev-4132	921	4	.	.	PUNCT
inlawrev-4132	922	1	mat	mat	VERB
inlawrev-4132	922	2	317	317	NUM
inlawrev-4132	922	3	-	-	SYM
inlawrev-4132	922	4	18	18	NUM
inlawrev-4132	922	5	.	.	PUNCT
inlawrev-4132	923	1	306	306	NUM
inlawrev-4132	923	2	.	.	PUNCT
inlawrev-4132	923	3	mat	mat	PROPN
inlawrev-4132	923	4	318	318	NUM
inlawrev-4132	923	5	.	.	PUNCT
inlawrev-4132	924	1	307	307	NUM
inlawrev-4132	924	2	.	.	PUNCT
inlawrev-4132	925	1	i	i	PRON
inlawrev-4132	925	2	d	d	PROPN
inlawrev-4132	925	3	1	1	NUM
inlawrev-4132	925	4	500	500	NUM
inlawrev-4132	925	5	indiana	indiana	PROPN
inlawrev-4132	925	6	law	law	PROPN
inlawrev-4132	925	7	review	review	NOUN
inlawrev-4132	926	1	[	[	X
inlawrev-4132	926	2	vol	vol	NOUN
inlawrev-4132	926	3	.	.	PUNCT
inlawrev-4132	926	4	44	44	NUM
inlawrev-4132	926	5	:	:	SYM
inlawrev-4132	926	6	1467	1467	NUM
inlawrev-4132	926	7	those	those	DET
inlawrev-4132	926	8	deductions	deduction	NOUN
inlawrev-4132	926	9	was	be	AUX
inlawrev-4132	926	10	invalid	invalid	ADJ
inlawrev-4132	926	11	.	.	PUNCT
inlawrev-4132	927	1	the	the	DET
inlawrev-4132	927	2	estate	estate	NOUN
inlawrev-4132	927	3	also	also	ADV
inlawrev-4132	927	4	maintained	maintain	VERB
inlawrev-4132	927	5	that	that	SCONJ
inlawrev-4132	927	6	its	its	PRON
inlawrev-4132	927	7	counterclaim	counterclaim	NOUN
inlawrev-4132	927	8	was	be	AUX
inlawrev-4132	927	9	timely	timely	ADV
inlawrev-4132	927	10	filed.^^^	filed.^^^	VERB
inlawrev-4132	927	11	the	the	DET
inlawrev-4132	927	12	probate	probate	NOUN
inlawrev-4132	927	13	court	court	NOUN
inlawrev-4132	927	14	found	find	VERB
inlawrev-4132	927	15	that	that	SCONJ
inlawrev-4132	927	16	the	the	DET
inlawrev-4132	927	17	department	department	NOUN
inlawrev-4132	927	18	did	do	AUX
inlawrev-4132	927	19	not	not	PART
inlawrev-4132	927	20	exceed	exceed	VERB
inlawrev-4132	927	21	its	its	PRON
inlawrev-4132	927	22	statutory	statutory	ADJ
inlawrev-4132	927	23	authority	authority	NOUN
inlawrev-4132	927	24	.	.	PUNCT
inlawrev-4132	928	1	the	the	DET
inlawrev-4132	928	2	probate	probate	NOUN
inlawrev-4132	928	3	court	court	NOUN
inlawrev-4132	928	4	also	also	ADV
inlawrev-4132	928	5	found	find	VERB
inlawrev-4132	928	6	all	all	DET
inlawrev-4132	928	7	twelve	twelve	NUM
inlawrev-4132	928	8	of	of	ADP
inlawrev-4132	928	9	the	the	DET
inlawrev-4132	928	10	farming	farming	NOUN
inlawrev-4132	928	11	-	-	PUNCT
inlawrev-4132	928	12	related	relate	VERB
inlawrev-4132	928	13	deductions	deduction	NOUN
inlawrev-4132	928	14	proper	proper	ADJ
inlawrev-4132	928	15	because	because	SCONJ
inlawrev-4132	928	16	those	those	DET
inlawrev-4132	928	17	expenses	expense	NOUN
inlawrev-4132	928	18	should	should	AUX
inlawrev-4132	928	19	have	have	AUX
inlawrev-4132	928	20	been	be	AUX
inlawrev-4132	928	21	"	"	PUNCT
inlawrev-4132	928	22	construed	construe	VERB
inlawrev-4132	928	23	as	as	ADP
inlawrev-4132	928	24	expenses	expense	NOUN
inlawrev-4132	928	25	incurred	incur	VERB
inlawrev-4132	928	26	by	by	ADP
inlawrev-4132	928	27	the	the	DET
inlawrev-4132	928	28	personal	personal	ADJ
inlawrev-4132	928	29	representative	representative	NOUN
inlawrev-4132	928	30	in	in	ADP
inlawrev-4132	928	31	the	the	DET
inlawrev-4132	928	32	administration	administration	NOUN
inlawrev-4132	928	33	of	of	ADP
inlawrev-4132	928	34	the	the	DET
inlawrev-4132	928	35	estate	estate	NOUN
inlawrev-4132	928	36	and	and	CCONJ
inlawrev-4132	928	37	not	not	PART
inlawrev-4132	928	38	merely	merely	ADV
inlawrev-4132	928	39	as	as	ADP
inlawrev-4132	928	40	expenses	expense	NOUN
inlawrev-4132	928	41	incurred	incur	VERB
inlawrev-4132	928	42	in	in	ADP
inlawrev-4132	928	43	the	the	DET
inlawrev-4132	928	44	operation	operation	NOUN
inlawrev-4132	928	45	of	of	ADP
inlawrev-4132	928	46	a	a	DET
inlawrev-4132	928	47	farming	farming	NOUN
inlawrev-4132	928	48	business	business	NOUN
inlawrev-4132	928	49	.	.	PUNCT
inlawrev-4132	929	1	"^^^	"^^^	PUNCT
inlawrev-4132	930	1	the	the	DET
inlawrev-4132	930	2	probate	probate	NOUN
inlawrev-4132	930	3	court	court	NOUN
inlawrev-4132	930	4	also	also	ADV
inlawrev-4132	930	5	held	hold	VERB
inlawrev-4132	930	6	that	that	SCONJ
inlawrev-4132	930	7	the	the	DET
inlawrev-4132	930	8	estate	estate	NOUN
inlawrev-4132	930	9	's	's	PART
inlawrev-4132	930	10	counterclaim	counterclaim	NOUN
inlawrev-4132	930	11	was	be	AUX
inlawrev-4132	930	12	untimely.^	untimely.^	PRON
inlawrev-4132	930	13	'	'	PUNCT
inlawrev-4132	930	14	^	^	PUNCT
inlawrev-4132	930	15	both	both	DET
inlawrev-4132	930	16	sides	side	NOUN
inlawrev-4132	930	17	timely	timely	ADV
inlawrev-4132	930	18	filed	file	VERB
inlawrev-4132	930	19	appeals	appeal	NOUN
inlawrev-4132	930	20	with	with	ADP
inlawrev-4132	930	21	the	the	DET
inlawrev-4132	930	22	tax	tax	NOUN
inlawrev-4132	930	23	court	court	NOUN
inlawrev-4132	930	24	.	.	PUNCT
inlawrev-4132	931	1	on	on	ADP
inlawrev-4132	931	2	appeal	appeal	NOUN
inlawrev-4132	931	3	,	,	PUNCT
inlawrev-4132	931	4	the	the	DET
inlawrev-4132	931	5	estate	estate	NOUN
inlawrev-4132	931	6	asserted	assert	VERB
inlawrev-4132	931	7	that	that	SCONJ
inlawrev-4132	931	8	the	the	DET
inlawrev-4132	931	9	probate	probate	NOUN
inlawrev-4132	931	10	court	court	NOUN
inlawrev-4132	931	11	erred	err	VERB
inlawrev-4132	931	12	in	in	ADP
inlawrev-4132	931	13	denying	deny	VERB
inlawrev-4132	931	14	its	its	PRON
inlawrev-4132	931	15	motion	motion	NOUN
inlawrev-4132	931	16	to	to	PART
inlawrev-4132	931	17	dismiss	dismiss	VERB
inlawrev-4132	931	18	and	and	CCONJ
inlawrev-4132	931	19	that	that	SCONJ
inlawrev-4132	931	20	the	the	DET
inlawrev-4132	931	21	probate	probate	NOUN
inlawrev-4132	931	22	court	court	NOUN
inlawrev-4132	931	23	also	also	ADV
inlawrev-4132	931	24	erred	err	VERB
inlawrev-4132	931	25	when	when	SCONJ
inlawrev-4132	931	26	it	it	PRON
inlawrev-4132	931	27	concluded	conclude	VERB
inlawrev-4132	931	28	that	that	SCONJ
inlawrev-4132	931	29	it	it	PRON
inlawrev-4132	931	30	lacked	lack	VERB
inlawrev-4132	931	31	subject	subject	NOUN
inlawrev-4132	931	32	matter	matter	NOUN
inlawrev-4132	931	33	jurisdiction	jurisdiction	NOUN
inlawrev-4132	931	34	over	over	ADP
inlawrev-4132	931	35	the	the	DET
inlawrev-4132	931	36	estate	estate	NOUN
inlawrev-4132	931	37	's	's	PART
inlawrev-4132	931	38	counterclaim	counterclaim	NOUN
inlawrev-4132	931	39	.	.	PUNCT
inlawrev-4132	932	1	the	the	DET
inlawrev-4132	932	2	department	department	NOUN
inlawrev-4132	932	3	,	,	PUNCT
inlawrev-4132	932	4	on	on	ADP
inlawrev-4132	932	5	the	the	DET
inlawrev-4132	932	6	other	other	ADJ
inlawrev-4132	932	7	hand	hand	NOUN
inlawrev-4132	932	8	,	,	PUNCT
inlawrev-4132	932	9	asserted	assert	VERB
inlawrev-4132	932	10	that	that	SCONJ
inlawrev-4132	932	11	the	the	DET
inlawrev-4132	932	12	probate	probate	NOUN
inlawrev-4132	932	13	court	court	NOUN
inlawrev-4132	932	14	erred	err	VERB
inlawrev-4132	932	15	in	in	ADP
inlawrev-4132	932	16	approving	approve	VERB
inlawrev-4132	932	17	the	the	DET
inlawrev-4132	932	18	twelve	twelve	NUM
inlawrev-4132	932	19	deductions	deduction	NOUN
inlawrev-4132	932	20	for	for	ADP
inlawrev-4132	932	21	farming	farming	NOUN
inlawrev-4132	932	22	-	-	PUNCT
inlawrev-4132	932	23	related	relate	VERB
inlawrev-4132	932	24	expenses.^^	expenses.^^	NOUN
inlawrev-4132	932	25	'	'	PUNCT
inlawrev-4132	932	26	as	as	ADP
inlawrev-4132	932	27	to	to	ADP
inlawrev-4132	932	28	the	the	DET
inlawrev-4132	932	29	probate	probate	NOUN
inlawrev-4132	932	30	court	court	NOUN
inlawrev-4132	932	31	's	's	PART
inlawrev-4132	932	32	ruling	ruling	NOUN
inlawrev-4132	932	33	on	on	ADP
inlawrev-4132	932	34	the	the	DET
inlawrev-4132	932	35	motion	motion	NOUN
inlawrev-4132	932	36	to	to	PART
inlawrev-4132	932	37	dismiss	dismiss	VERB
inlawrev-4132	932	38	,	,	PUNCT
inlawrev-4132	932	39	the	the	DET
inlawrev-4132	932	40	estate	estate	NOUN
inlawrev-4132	932	41	argued	argue	VERB
inlawrev-4132	932	42	that	that	SCONJ
inlawrev-4132	932	43	the	the	DET
inlawrev-4132	932	44	probate	probate	NOUN
inlawrev-4132	932	45	court	court	NOUN
inlawrev-4132	932	46	's	's	PART
inlawrev-4132	932	47	erroneous	erroneous	ADJ
inlawrev-4132	932	48	ruling	ruling	NOUN
inlawrev-4132	932	49	was	be	AUX
inlawrev-4132	932	50	due	due	ADJ
inlawrev-4132	932	51	to	to	ADP
inlawrev-4132	932	52	confusion	confusion	NOUN
inlawrev-4132	932	53	over	over	ADP
inlawrev-4132	932	54	who	who	PRON
inlawrev-4132	932	55	bore	bear	VERB
inlawrev-4132	932	56	the	the	DET
inlawrev-4132	932	57	burden	burden	NOUN
inlawrev-4132	932	58	of	of	ADP
inlawrev-4132	932	59	proof	proof	NOUN
inlawrev-4132	932	60	the	the	DET
inlawrev-4132	932	61	court	court	NOUN
inlawrev-4132	932	62	found	find	VERB
inlawrev-4132	932	63	that	that	SCONJ
inlawrev-4132	932	64	the	the	DET
inlawrev-4132	932	65	issues	issue	NOUN
inlawrev-4132	932	66	before	before	ADP
inlawrev-4132	932	67	the	the	DET
inlawrev-4132	932	68	probate	probate	NOUN
inlawrev-4132	932	69	court	court	NOUN
inlawrev-4132	932	70	were	be	AUX
inlawrev-4132	932	71	questions	question	NOUN
inlawrev-4132	932	72	of	of	ADP
inlawrev-4132	932	73	law	law	NOUN
inlawrev-4132	932	74	,	,	PUNCT
inlawrev-4132	932	75	and	and	CCONJ
inlawrev-4132	932	76	in	in	ADP
inlawrev-4132	932	77	construing	construe	VERB
inlawrev-4132	932	78	the	the	DET
inlawrev-4132	932	79	regulation	regulation	NOUN
inlawrev-4132	932	80	at	at	ADP
inlawrev-4132	932	81	issue	issue	NOUN
inlawrev-4132	932	82	,	,	PUNCT
inlawrev-4132	932	83	the	the	DET
inlawrev-4132	932	84	probate	probate	NOUN
inlawrev-4132	932	85	court	court	NOUN
inlawrev-4132	932	86	should	should	AUX
inlawrev-4132	932	87	have	have	AUX
inlawrev-4132	932	88	applied	apply	VERB
inlawrev-4132	932	89	the	the	DET
inlawrev-4132	932	90	same	same	ADJ
inlawrev-4132	932	91	rules	rule	NOUN
inlawrev-4132	932	92	ofconstruction	ofconstruction	NOUN
inlawrev-4132	932	93	that	that	PRON
inlawrev-4132	932	94	apply	apply	VERB
inlawrev-4132	932	95	to	to	ADP
inlawrev-4132	932	96	statutes.^'^	statutes.^'^	PROPN
inlawrev-4132	932	97	based	base	VERB
inlawrev-4132	932	98	on	on	ADP
inlawrev-4132	932	99	this	this	DET
inlawrev-4132	932	100	finding	finding	NOUN
inlawrev-4132	932	101	,	,	PUNCT
inlawrev-4132	932	102	the	the	DET
inlawrev-4132	932	103	court	court	NOUN
inlawrev-4132	932	104	found	find	VERB
inlawrev-4132	932	105	that	that	SCONJ
inlawrev-4132	932	106	the	the	DET
inlawrev-4132	932	107	probate	probate	NOUN
inlawrev-4132	932	108	court	court	NOUN
inlawrev-4132	932	109	's	's	PART
inlawrev-4132	932	110	ruling	ruling	NOUN
inlawrev-4132	932	111	was	be	AUX
inlawrev-4132	932	112	not	not	PART
inlawrev-4132	932	113	in	in	ADP
inlawrev-4132	932	114	error	error	NOUN
inlawrev-4132	932	115	when	when	SCONJ
inlawrev-4132	932	116	it	it	PRON
inlawrev-4132	932	117	found	find	VERB
inlawrev-4132	932	118	that	that	PRON
inlawrev-4132	932	119	regulation	regulation	NOUN
inlawrev-4132	932	120	at	at	ADP
inlawrev-4132	932	121	issue	issue	NOUN
inlawrev-4132	932	122	was	be	AUX
inlawrev-4132	932	123	valid	valid	ADJ
inlawrev-4132	932	124	and	and	CCONJ
inlawrev-4132	932	125	denied	deny	VERB
inlawrev-4132	932	126	the	the	DET
inlawrev-4132	932	127	estate	estate	NOUN
inlawrev-4132	932	128	's	's	PART
inlawrev-4132	932	129	motion	motion	NOUN
inlawrev-4132	932	130	to	to	PART
inlawrev-4132	932	131	dismiss.^*^	dismiss.^*^	VERB
inlawrev-4132	932	132	as	as	ADP
inlawrev-4132	932	133	to	to	ADP
inlawrev-4132	932	134	the	the	DET
inlawrev-4132	932	135	jurisdictional	jurisdictional	ADJ
inlawrev-4132	932	136	issue	issue	NOUN
inlawrev-4132	932	137	,	,	PUNCT
inlawrev-4132	932	138	the	the	DET
inlawrev-4132	932	139	estate	estate	NOUN
inlawrev-4132	932	140	argued	argue	VERB
inlawrev-4132	932	141	that	that	SCONJ
inlawrev-4132	932	142	its	its	PRON
inlawrev-4132	932	143	counterclaim	counterclaim	NOUN
inlawrev-4132	932	144	was	be	AUX
inlawrev-4132	932	145	compulsory	compulsory	ADJ
inlawrev-4132	932	146	under	under	ADP
inlawrev-4132	932	147	indiana	indiana	PROPN
inlawrev-4132	932	148	trial	trial	NOUN
inlawrev-4132	932	149	rule	rule	NOUN
inlawrev-4132	932	150	13	13	NUM
inlawrev-4132	932	151	and	and	CCONJ
inlawrev-4132	932	152	therefore	therefore	ADV
inlawrev-4132	932	153	timely	timely	ADV
inlawrev-4132	932	154	filed	file	VERB
inlawrev-4132	932	155	because	because	SCONJ
inlawrev-4132	932	156	the	the	DET
inlawrev-4132	932	157	rule	rule	NOUN
inlawrev-4132	932	158	extended	extend	VERB
inlawrev-4132	932	159	the	the	DET
inlawrev-4132	932	160	1	1	NUM
inlawrev-4132	932	161	20	20	NUM
inlawrev-4132	932	162	-	-	PUNCT
inlawrev-4132	932	163	day	day	NOUN
inlawrev-4132	932	164	statute	statute	NOUN
inlawrev-4132	932	165	oflimitations	oflimitation	NOUN
inlawrev-4132	932	166	contained	contain	VERB
inlawrev-4132	932	167	in	in	ADP
inlawrev-4132	932	168	indiana	indiana	PROPN
inlawrev-4132	932	169	code	code	PROPN
inlawrev-4132	932	170	section	section	NOUN
inlawrev-4132	932	171	6	6	NUM
inlawrev-4132	932	172	-	-	SYM
inlawrev-4132	932	173	4.1	4.1	NUM
inlawrev-4132	932	174	-	-	PUNCT
inlawrev-4132	932	175	7	7	NUM
inlawrev-4132	932	176	-	-	SYM
inlawrev-4132	932	177	1	1	NUM
inlawrev-4132	932	178	for	for	ADP
inlawrev-4132	932	179	filing	file	VERB
inlawrev-4132	932	180	its	its	PRON
inlawrev-4132	932	181	own	own	ADJ
inlawrev-4132	932	182	petition	petition	NOUN
inlawrev-4132	932	183	for	for	ADP
inlawrev-4132	932	184	rehearing	rehear	VERB
inlawrev-4132	932	185	and	and	CCONJ
inlawrev-4132	932	186	redetermination.^	redetermination.^	ADP
inlawrev-4132	932	187	^"^	^"^	NOUN
inlawrev-4132	932	188	the	the	DET
inlawrev-4132	932	189	court	court	NOUN
inlawrev-4132	932	190	,	,	PUNCT
inlawrev-4132	932	191	however	however	ADV
inlawrev-4132	932	192	,	,	PUNCT
inlawrev-4132	932	193	found	find	VERB
inlawrev-4132	932	194	that	that	SCONJ
inlawrev-4132	932	195	the	the	DET
inlawrev-4132	932	196	estate	estate	NOUN
inlawrev-4132	932	197	sought	seek	VERB
inlawrev-4132	932	198	affirmative	affirmative	ADJ
inlawrev-4132	932	199	reliefwith	reliefwith	NOUN
inlawrev-4132	932	200	a	a	DET
inlawrev-4132	932	201	counterclaim	counterclaim	NOUN
inlawrev-4132	932	202	filed	file	VERB
inlawrev-4132	932	203	approximately	approximately	ADV
inlawrev-4132	932	204	128	128	NUM
inlawrev-4132	932	205	days	day	NOUN
inlawrev-4132	932	206	after	after	ADP
inlawrev-4132	932	207	the	the	DET
inlawrev-4132	932	208	probate	probate	NOUN
inlawrev-4132	932	209	court	court	NOUN
inlawrev-4132	932	210	's	's	PART
inlawrev-4132	932	211	initial	initial	ADJ
inlawrev-4132	932	212	determination	determination	NOUN
inlawrev-4132	932	213	.	.	PUNCT
inlawrev-4132	933	1	the	the	DET
inlawrev-4132	933	2	court	court	NOUN
inlawrev-4132	933	3	explained	explain	VERB
inlawrev-4132	933	4	that	that	SCONJ
inlawrev-4132	933	5	"	"	PUNCT
inlawrev-4132	933	6	indiana	indiana	PROPN
inlawrev-4132	933	7	trial	trial	NOUN
inlawrev-4132	933	8	rule	rule	NOUN
inlawrev-4132	933	9	1	1	NUM
inlawrev-4132	933	10	3	3	NUM
inlawrev-4132	933	11	is	be	AUX
inlawrev-4132	933	12	not	not	PART
inlawrev-4132	933	13	a	a	DET
inlawrev-4132	933	14	tolling	tolling	NOUN
inlawrev-4132	933	15	rule	rule	NOUN
inlawrev-4132	933	16	;	;	PUNCT
inlawrev-4132	933	17	rather	rather	ADV
inlawrev-4132	933	18	,	,	PUNCT
inlawrev-4132	933	19	it	it	PRON
inlawrev-4132	933	20	is	be	AUX
inlawrev-4132	933	21	a	a	DET
inlawrev-4132	933	22	rule	rule	NOUN
inlawrev-4132	933	23	of	of	ADP
inlawrev-4132	933	24	procedure	procedure	NOUN
inlawrev-4132	933	25	.	.	PUNCT
inlawrev-4132	934	1	"^'^	"^'^	PUNCT
inlawrev-4132	935	1	therefore	therefore	ADV
inlawrev-4132	935	2	,	,	PUNCT
inlawrev-4132	935	3	the	the	DET
inlawrev-4132	935	4	court	court	NOUN
inlawrev-4132	935	5	held	hold	VERB
inlawrev-4132	935	6	that	that	SCONJ
inlawrev-4132	935	7	it	it	PRON
inlawrev-4132	935	8	did	do	AUX
inlawrev-4132	935	9	not	not	PART
inlawrev-4132	935	10	extend	extend	VERB
inlawrev-4132	935	11	the	the	DET
inlawrev-4132	935	12	statute	statute	NOUN
inlawrev-4132	935	13	of	of	ADP
inlawrev-4132	935	14	limitations	limitation	NOUN
inlawrev-4132	935	15	found	find	VERB
inlawrev-4132	935	16	in	in	ADP
inlawrev-4132	935	17	indiana	indiana	PROPN
inlawrev-4132	935	18	code	code	PROPN
inlawrev-4132	935	19	section	section	NOUN
inlawrev-4132	935	20	6	6	NUM
inlawrev-4132	935	21	-	-	SYM
inlawrev-4132	935	22	4.1	4.1	NUM
inlawrev-4132	935	23	-	-	PUNCT
inlawrev-4132	935	24	7	7	NUM
inlawrev-4132	935	25	-	-	PUNCT
inlawrev-4132	935	26	1.^'^	1.^'^	NUM
inlawrev-4132	935	27	finally	finally	ADV
inlawrev-4132	935	28	,	,	PUNCT
inlawrev-4132	935	29	as	as	ADP
inlawrev-4132	935	30	to	to	ADP
inlawrev-4132	935	31	the	the	DET
inlawrev-4132	935	32	issue	issue	NOUN
inlawrev-4132	935	33	of	of	ADP
inlawrev-4132	935	34	the	the	DET
inlawrev-4132	935	35	probate	probate	NOUN
inlawrev-4132	935	36	court	court	NOUN
inlawrev-4132	935	37	's	's	PART
inlawrev-4132	935	38	approval	approval	NOUN
inlawrev-4132	935	39	of	of	ADP
inlawrev-4132	935	40	the	the	DET
inlawrev-4132	935	41	farming	farming	NOUN
inlawrev-4132	935	42	-	-	PUNCT
inlawrev-4132	935	43	related	relate	VERB
inlawrev-4132	935	44	expense	expense	NOUN
inlawrev-4132	935	45	deductions	deduction	NOUN
inlawrev-4132	935	46	,	,	PUNCT
inlawrev-4132	935	47	the	the	DET
inlawrev-4132	935	48	department	department	NOUN
inlawrev-4132	935	49	argued	argue	VERB
inlawrev-4132	935	50	that	that	SCONJ
inlawrev-4132	935	51	since	since	SCONJ
inlawrev-4132	935	52	the	the	DET
inlawrev-4132	935	53	probate	probate	NOUN
inlawrev-4132	935	54	court	court	NOUN
inlawrev-4132	935	55	did	do	AUX
inlawrev-4132	935	56	not	not	PART
inlawrev-4132	935	57	hold	hold	VERB
inlawrev-4132	935	58	that	that	SCONJ
inlawrev-4132	935	59	indiana	indiana	PROPN
inlawrev-4132	935	60	administrative	administrative	PROPN
inlawrev-4132	935	61	code	code	PROPN
inlawrev-4132	935	62	title	title	NOUN
inlawrev-4132	935	63	45	45	NUM
inlawrev-4132	935	64	,	,	PUNCT
inlawrev-4132	935	65	section	section	NOUN
inlawrev-4132	935	66	4.1	4.1	NUM
inlawrev-4132	935	67	-	-	SYM
inlawrev-4132	935	68	3	3	NUM
inlawrev-4132	935	69	-	-	SYM
inlawrev-4132	935	70	11	11	NUM
inlawrev-4132	935	71	was	be	AUX
inlawrev-4132	935	72	invalid	invalid	ADJ
inlawrev-4132	935	73	,	,	PUNCT
inlawrev-4132	935	74	it	it	PRON
inlawrev-4132	935	75	must	must	AUX
inlawrev-4132	935	76	control	control	VERB
inlawrev-4132	935	77	.	.	PUNCT
inlawrev-4132	936	1	the	the	DET
inlawrev-4132	936	2	estate	estate	NOUN
inlawrev-4132	936	3	argued	argue	VERB
inlawrev-4132	936	4	instead	instead	ADV
inlawrev-4132	936	5	that	that	SCONJ
inlawrev-4132	936	6	an	an	DET
inlawrev-4132	936	7	indiana	indiana	PROPN
inlawrev-4132	936	8	court	court	PROPN
inlawrev-4132	936	9	of	of	ADP
inlawrev-4132	936	10	appeals	appeal	NOUN
inlawrev-4132	936	11	308	308	NUM
inlawrev-4132	936	12	.	.	PUNCT
inlawrev-4132	937	1	i	i	PRON
inlawrev-4132	937	2	d.	d.	PROPN
inlawrev-4132	937	3	309	309	NUM
inlawrev-4132	937	4	.	.	PUNCT
inlawrev-4132	938	1	i	i	PRON
inlawrev-4132	938	2	d.	d.	PROPN
inlawrev-4132	938	3	310	310	NUM
inlawrev-4132	938	4	.	.	PUNCT
inlawrev-4132	938	5	mat	mat	PROPN
inlawrev-4132	938	6	319	319	NUM
inlawrev-4132	938	7	.	.	PUNCT
inlawrev-4132	939	1	311	311	NUM
inlawrev-4132	939	2	.	.	PUNCT
inlawrev-4132	940	1	i	i	PRON
inlawrev-4132	940	2	d	d	PROPN
inlawrev-4132	940	3	312	312	NUM
inlawrev-4132	940	4	.	.	PUNCT
inlawrev-4132	941	1	i	i	PROPN
inlawrev-4132	941	2	d	d	PROPN
inlawrev-4132	941	3	313	313	NUM
inlawrev-4132	941	4	.	.	PUNCT
inlawrev-4132	942	1	mat	mat	NOUN
inlawrev-4132	942	2	319	319	NUM
inlawrev-4132	942	3	-	-	SYM
inlawrev-4132	942	4	20	20	NUM
inlawrev-4132	942	5	.	.	PUNCT
inlawrev-4132	942	6	314	314	NUM
inlawrev-4132	942	7	.	.	PUNCT
inlawrev-4132	943	1	mat	mat	NOUN
inlawrev-4132	943	2	320	320	NUM
inlawrev-4132	943	3	.	.	PUNCT
inlawrev-4132	943	4	315	315	NUM
inlawrev-4132	943	5	.	.	PUNCT
inlawrev-4132	944	1	m	m	VERB
inlawrev-4132	944	2	(	(	PUNCT
inlawrev-4132	944	3	citation	citation	NOUN
inlawrev-4132	944	4	omitted	omit	VERB
inlawrev-4132	944	5	)	)	PUNCT
inlawrev-4132	944	6	.	.	PUNCT
inlawrev-4132	945	1	316	316	NUM
inlawrev-4132	945	2	.	.	PUNCT
inlawrev-4132	946	1	i	i	PROPN
inlawrev-4132	946	2	d	d	PROPN
inlawrev-4132	946	3	2011	2011	NUM
inlawrev-4132	946	4	]	]	PUNCT
inlawrev-4132	946	5	taxation	taxation	NOUN
inlawrev-4132	946	6	1501	1501	NUM
inlawrev-4132	946	7	decision	decision	NOUN
inlawrev-4132	946	8	,	,	PUNCT
inlawrev-4132	946	9	in	in	ADP
inlawrev-4132	946	10	re	re	NOUN
inlawrev-4132	946	11	estate	estate	NOUN
inlawrev-4132	946	12	of	of	ADP
inlawrev-4132	946	13	cook^^^	cook^^^	PROPN
inlawrev-4132	946	14	controlled	control	VERB
inlawrev-4132	946	15	the	the	DET
inlawrev-4132	946	16	outcome	outcome	NOUN
inlawrev-4132	946	17	of	of	ADP
inlawrev-4132	946	18	this	this	DET
inlawrev-4132	946	19	matter	matter	NOUN
inlawrev-4132	946	20	.	.	PUNCT
inlawrev-4132	947	1	the	the	DET
inlawrev-4132	947	2	court	court	NOUN
inlawrev-4132	947	3	found	find	VERB
inlawrev-4132	947	4	that	that	SCONJ
inlawrev-4132	947	5	the	the	DET
inlawrev-4132	947	6	cook	cook	NOUN
inlawrev-4132	947	7	case	case	NOUN
inlawrev-4132	947	8	did	do	AUX
inlawrev-4132	947	9	not	not	PART
inlawrev-4132	947	10	control	control	VERB
inlawrev-4132	947	11	the	the	DET
inlawrev-4132	947	12	outcome	outcome	NOUN
inlawrev-4132	947	13	for	for	ADP
inlawrev-4132	947	14	three	three	NUM
inlawrev-4132	947	15	reasons	reason	NOUN
inlawrev-4132	947	16	.	.	PUNCT
inlawrev-4132	948	1	first	first	ADV
inlawrev-4132	948	2	,	,	PUNCT
inlawrev-4132	948	3	the	the	DET
inlawrev-4132	948	4	issue	issue	NOUN
inlawrev-4132	948	5	in	in	ADP
inlawrev-4132	948	6	cook	cook	NOUN
inlawrev-4132	948	7	concerned	concern	VERB
inlawrev-4132	948	8	whether	whether	SCONJ
inlawrev-4132	948	9	expenses	expense	NOUN
inlawrev-4132	948	10	arising	arise	VERB
inlawrev-4132	948	11	from	from	ADP
inlawrev-4132	948	12	the	the	DET
inlawrev-4132	948	13	discretionary	discretionary	ADJ
inlawrev-4132	948	14	sale	sale	NOUN
inlawrev-4132	948	15	of	of	ADP
inlawrev-4132	948	16	real	real	ADJ
inlawrev-4132	948	17	property	property	NOUN
inlawrev-4132	948	18	are	be	AUX
inlawrev-4132	948	19	proper	proper	ADJ
inlawrev-4132	948	20	inheritance	inheritance	NOUN
inlawrev-4132	948	21	tax	tax	NOUN
inlawrev-4132	948	22	deductions	deduction	NOUN
inlawrev-4132	948	23	,	,	PUNCT
inlawrev-4132	948	24	rather	rather	ADV
inlawrev-4132	948	25	than	than	ADP
inlawrev-4132	948	26	the	the	DET
inlawrev-4132	948	27	question	question	NOUN
inlawrev-4132	948	28	ofwhether	ofwhether	NOUN
inlawrev-4132	948	29	expenses	expense	NOUN
inlawrev-4132	948	30	incurred	incur	VERB
inlawrev-4132	948	31	to	to	PART
inlawrev-4132	948	32	preserve	preserve	VERB
inlawrev-4132	948	33	,	,	PUNCT
inlawrev-4132	948	34	maintain	maintain	VERB
inlawrev-4132	948	35	,	,	PUNCT
inlawrev-4132	948	36	and	and	CCONJ
inlawrev-4132	948	37	operate	operate	VERB
inlawrev-4132	948	38	a	a	DET
inlawrev-4132	948	39	farm	farm	NOUN
inlawrev-4132	948	40	are	be	AUX
inlawrev-4132	948	41	deductible	deductible	ADJ
inlawrev-4132	948	42	for	for	ADP
inlawrev-4132	948	43	inheritance	inheritance	NOUN
inlawrev-4132	948	44	tax	tax	NOUN
inlawrev-4132	948	45	purposes.^	purposes.^	NOUN
inlawrev-4132	948	46	^^	^^	CCONJ
inlawrev-4132	948	47	second	second	ADJ
inlawrev-4132	948	48	,	,	PUNCT
inlawrev-4132	948	49	when	when	SCONJ
inlawrev-4132	948	50	cook	cook	NOUN
inlawrev-4132	948	51	was	be	AUX
inlawrev-4132	948	52	decided	decide	VERB
inlawrev-4132	948	53	in	in	ADP
inlawrev-4132	948	54	1988	1988	NUM
inlawrev-4132	948	55	,	,	PUNCT
inlawrev-4132	948	56	the	the	DET
inlawrev-4132	948	57	indiana	indiana	PROPN
inlawrev-4132	948	58	administrative	administrative	PROPN
inlawrev-4132	948	59	code	code	PROPN
inlawrev-4132	948	60	at	at	ADP
inlawrev-4132	948	61	issue	issue	NOUN
inlawrev-4132	948	62	had	have	AUX
inlawrev-4132	948	63	not	not	PART
inlawrev-4132	948	64	been	be	AUX
inlawrev-4132	948	65	promulgated.^^^	promulgated.^^^	ADJ
inlawrev-4132	948	66	third	third	ADV
inlawrev-4132	948	67	,	,	PUNCT
inlawrev-4132	948	68	the	the	DET
inlawrev-4132	948	69	regulation	regulation	NOUN
inlawrev-4132	948	70	was	be	AUX
inlawrev-4132	948	71	consistent	consistent	ADJ
inlawrev-4132	948	72	with	with	ADP
inlawrev-4132	948	73	cook	cook	NOUN
inlawrev-4132	948	74	,	,	PUNCT
inlawrev-4132	948	75	as	as	SCONJ
inlawrev-4132	948	76	the	the	DET
inlawrev-4132	948	77	holding	holding	NOUN
inlawrev-4132	948	78	in	in	ADP
inlawrev-4132	948	79	that	that	DET
inlawrev-4132	948	80	case	case	NOUN
inlawrev-4132	948	81	was	be	AUX
inlawrev-4132	948	82	incorporated	incorporate	VERB
inlawrev-4132	948	83	into	into	ADP
inlawrev-4132	948	84	the	the	DET
inlawrev-4132	948	85	regulation.^^^	regulation.^^^	NOUN
inlawrev-4132	948	86	after	after	ADP
inlawrev-4132	948	87	a	a	DET
inlawrev-4132	948	88	thorough	thorough	ADJ
inlawrev-4132	948	89	review	review	NOUN
inlawrev-4132	948	90	of	of	ADP
inlawrev-4132	948	91	the	the	DET
inlawrev-4132	948	92	facts	fact	NOUN
inlawrev-4132	948	93	of	of	ADP
inlawrev-4132	948	94	the	the	DET
inlawrev-4132	948	95	case	case	NOUN
inlawrev-4132	948	96	in	in	ADP
inlawrev-4132	948	97	light	light	NOUN
inlawrev-4132	948	98	of	of	ADP
inlawrev-4132	948	99	the	the	DET
inlawrev-4132	948	100	regulation	regulation	NOUN
inlawrev-4132	948	101	,	,	PUNCT
inlawrev-4132	948	102	the	the	DET
inlawrev-4132	948	103	court	court	NOUN
inlawrev-4132	948	104	found	find	VERB
inlawrev-4132	948	105	that	that	SCONJ
inlawrev-4132	948	106	only	only	ADV
inlawrev-4132	948	107	nine	nine	NUM
inlawrev-4132	948	108	of	of	ADP
inlawrev-4132	948	109	the	the	DET
inlawrev-4132	948	110	farming	farming	NOUN
inlawrev-4132	948	111	-	-	PUNCT
inlawrev-4132	948	112	related	relate	VERB
inlawrev-4132	948	113	expenses	expense	NOUN
inlawrev-4132	948	114	were	be	AUX
inlawrev-4132	948	115	deductible	deductible	ADJ
inlawrev-4132	948	116	for	for	ADP
inlawrev-4132	948	117	inheritance	inheritance	NOUN
inlawrev-4132	948	118	tax	tax	NOUN
inlawrev-4132	948	119	purposes	purpose	NOUN
inlawrev-4132	948	120	.	.	PUNCT
inlawrev-4132	949	1	specifically	specifically	ADV
inlawrev-4132	949	2	,	,	PUNCT
inlawrev-4132	949	3	the	the	DET
inlawrev-4132	949	4	court	court	NOUN
inlawrev-4132	949	5	found	find	VERB
inlawrev-4132	949	6	deductions	deduction	NOUN
inlawrev-4132	949	7	for	for	ADP
inlawrev-4132	949	8	clay	clay	NOUN
inlawrev-4132	949	9	drainage	drainage	NOUN
inlawrev-4132	949	10	tiles	tile	NOUN
inlawrev-4132	949	11	,	,	PUNCT
inlawrev-4132	949	12	electrical	electrical	ADJ
inlawrev-4132	949	13	repairs	repair	NOUN
inlawrev-4132	949	14	,	,	PUNCT
inlawrev-4132	949	15	grain	grain	NOUN
inlawrev-4132	949	16	bin	bin	NOUN
inlawrev-4132	949	17	repairs	repair	NOUN
inlawrev-4132	949	18	,	,	PUNCT
inlawrev-4132	949	19	and	and	CCONJ
inlawrev-4132	949	20	pole	pole	NOUN
inlawrev-4132	949	21	bam	bam	NOUN
inlawrev-4132	949	22	repairs	repair	NOUN
inlawrev-4132	949	23	to	to	PART
inlawrev-4132	949	24	have	have	AUX
inlawrev-4132	949	25	been	be	AUX
inlawrev-4132	949	26	proper	proper	ADJ
inlawrev-4132	949	27	because	because	SCONJ
inlawrev-4132	949	28	they	they	PRON
inlawrev-4132	949	29	were	be	AUX
inlawrev-4132	949	30	"	"	PUNCT
inlawrev-4132	949	31	incurred	incur	VERB
inlawrev-4132	949	32	during	during	ADP
inlawrev-4132	949	33	the	the	DET
inlawrev-4132	949	34	course	course	NOUN
inlawrev-4132	949	35	of	of	ADP
inlawrev-4132	949	36	administering	administer	VERB
inlawrev-4132	949	37	the	the	DET
inlawrev-4132	949	38	estate	estate	NOUN
inlawrev-4132	949	39	and	and	CCONJ
inlawrev-4132	949	40	were	be	AUX
inlawrev-4132	949	41	undertaken	undertake	VERB
inlawrev-4132	949	42	to	to	PART
inlawrev-4132	949	43	preserve	preserve	VERB
inlawrev-4132	949	44	,	,	PUNCT
inlawrev-4132	949	45	maintain	maintain	VERB
inlawrev-4132	949	46	,	,	PUNCT
inlawrev-4132	949	47	and	and	CCONJ
inlawrev-4132	949	48	repair	repair	VERB
inlawrev-4132	949	49	the	the	DET
inlawrev-4132	949	50	assets	asset	NOUN
inlawrev-4132	949	51	of	of	ADP
inlawrev-4132	949	52	the	the	DET
inlawrev-4132	949	53	farm	farm	NOUN
inlawrev-4132	949	54	.	.	PUNCT
inlawrev-4132	949	55	"^^^	"^^^	PUNCT
inlawrev-4132	950	1	the	the	DET
inlawrev-4132	950	2	court	court	NOUN
inlawrev-4132	950	3	also	also	ADV
inlawrev-4132	950	4	found	find	VERB
inlawrev-4132	950	5	that	that	SCONJ
inlawrev-4132	950	6	expenses	expense	NOUN
inlawrev-4132	950	7	related	relate	VERB
inlawrev-4132	950	8	to	to	ADP
inlawrev-4132	950	9	a	a	DET
inlawrev-4132	950	10	fertilizer	fertilizer	NOUN
inlawrev-4132	950	11	bill	bill	NOUN
inlawrev-4132	950	12	and	and	CCONJ
inlawrev-4132	950	13	a	a	DET
inlawrev-4132	950	14	preexisting	preexist	VERB
inlawrev-4132	950	15	debt	debt	NOUN
inlawrev-4132	950	16	were	be	AUX
inlawrev-4132	950	17	deductible	deductible	ADJ
inlawrev-4132	950	18	as	as	ADP
inlawrev-4132	950	19	lawfiil	lawfiil	ADJ
inlawrev-4132	950	20	claims	claim	NOUN
inlawrev-4132	950	21	against	against	ADP
inlawrev-4132	950	22	the	the	DET
inlawrev-4132	950	23	resident	resident	ADJ
inlawrev-4132	950	24	estate	estate	NOUN
inlawrev-4132	950	25	.	.	PUNCT
inlawrev-4132	951	1	the	the	DET
inlawrev-4132	951	2	court	court	NOUN
inlawrev-4132	951	3	found	find	VERB
inlawrev-4132	951	4	the	the	DET
inlawrev-4132	951	5	remaining	remain	VERB
inlawrev-4132	951	6	expenses	expense	NOUN
inlawrev-4132	951	7	to	to	PART
inlawrev-4132	951	8	be	be	AUX
inlawrev-4132	951	9	related	relate	VERB
inlawrev-4132	951	10	to	to	ADP
inlawrev-4132	951	11	operating	operate	VERB
inlawrev-4132	951	12	the	the	DET
inlawrev-4132	951	13	farming	farming	NOUN
inlawrev-4132	951	14	business	business	NOUN
inlawrev-4132	951	15	and	and	CCONJ
inlawrev-4132	951	16	therefore	therefore	ADV
inlawrev-4132	951	17	reversed	reverse	VERB
inlawrev-4132	951	18	the	the	DET
inlawrev-4132	951	19	probate	probate	NOUN
inlawrev-4132	951	20	court	court	NOUN
inlawrev-4132	951	21	's	's	PART
inlawrev-4132	951	22	order	order	NOUN
inlawrev-4132	951	23	as	as	ADP
inlawrev-4132	951	24	to	to	ADP
inlawrev-4132	951	25	those	those	DET
inlawrev-4132	951	26	deductions.^^^	deductions.^^^	PROPN
inlawrev-4132	951	27	c	c	NOUN
inlawrev-4132	951	28	sales	sale	NOUN
inlawrev-4132	951	29	and	and	CCONJ
inlawrev-4132	951	30	use	use	VERB
inlawrev-4132	951	31	tax	tax	NOUN
inlawrev-4132	951	32	1	1	NUM
inlawrev-4132	951	33	.	.	PUNCT
inlawrev-4132	952	1	awhr	awhr	PROPN
inlawrev-4132	952	2	america	america	PROPN
inlawrev-4132	952	3	's	's	PART
inlawrev-4132	952	4	water	water	NOUN
inlawrev-4132	952	5	heater	heater	NOUN
inlawrev-4132	952	6	rentals	rental	NOUN
inlawrev-4132	952	7	,	,	PUNCT
inlawrev-4132	952	8	llc	llc	PROPN
inlawrev-4132	952	9	v.	v.	PROPN
inlawrev-4132	952	10	indiana	indiana	PROPN
inlawrev-4132	952	11	department	department	PROPN
inlawrev-4132	952	12	of	of	ADP
inlawrev-4132	952	13	state	state	PROPN
inlawrev-4132	952	14	revenue.^''—awhr	revenue.^''—awhr	PROPN
inlawrev-4132	952	15	america	america	PROPN
inlawrev-4132	952	16	's	's	PART
inlawrev-4132	952	17	water	water	NOUN
inlawrev-4132	952	18	heater	heater	NOUN
inlawrev-4132	952	19	rentals	rental	NOUN
inlawrev-4132	952	20	,	,	PUNCT
inlawrev-4132	952	21	llc	llc	PROPN
inlawrev-4132	952	22	(	(	PUNCT
inlawrev-4132	952	23	"	"	PUNCT
inlawrev-4132	952	24	awhr	awhr	NOUN
inlawrev-4132	952	25	"	"	PUNCT
inlawrev-4132	952	26	)	)	PUNCT
inlawrev-4132	952	27	advertised	advertise	VERB
inlawrev-4132	952	28	that	that	SCONJ
inlawrev-4132	952	29	it	it	PRON
inlawrev-4132	952	30	could	could	AUX
inlawrev-4132	952	31	provide	provide	VERB
inlawrev-4132	952	32	a	a	DET
inlawrev-4132	952	33	worry	worry	NOUN
inlawrev-4132	952	34	-	-	PUNCT
inlawrev-4132	952	35	free	free	ADJ
inlawrev-4132	952	36	solution	solution	NOUN
inlawrev-4132	952	37	to	to	ADP
inlawrev-4132	952	38	providing	provide	VERB
inlawrev-4132	952	39	hot	hot	ADJ
inlawrev-4132	952	40	water.^^"^	water.^^"^	NOUN
inlawrev-4132	952	41	during	during	ADP
inlawrev-4132	952	42	2003	2003	NUM
inlawrev-4132	952	43	,	,	PUNCT
inlawrev-4132	952	44	2004	2004	NUM
inlawrev-4132	952	45	,	,	PUNCT
inlawrev-4132	952	46	and	and	CCONJ
inlawrev-4132	952	47	2005	2005	NUM
inlawrev-4132	952	48	,	,	PUNCT
inlawrev-4132	952	49	customers	customer	NOUN
inlawrev-4132	952	50	in	in	ADP
inlawrev-4132	952	51	indiana	indiana	PROPN
inlawrev-4132	952	52	contracted	contract	VERB
inlawrev-4132	952	53	with	with	ADP
inlawrev-4132	952	54	awhr	awhr	NOUN
inlawrev-4132	952	55	for	for	ADP
inlawrev-4132	952	56	its	its	PRON
inlawrev-4132	952	57	hot	hot	ADJ
inlawrev-4132	952	58	water	water	NOUN
inlawrev-4132	952	59	services	service	NOUN
inlawrev-4132	952	60	.	.	PUNCT
inlawrev-4132	953	1	according	accord	VERB
inlawrev-4132	953	2	to	to	ADP
inlawrev-4132	953	3	the	the	DET
inlawrev-4132	953	4	contracts	contract	NOUN
inlawrev-4132	953	5	,	,	PUNCT
inlawrev-4132	953	6	awhr	awhr	NOUN
inlawrev-4132	953	7	provided	provide	VERB
inlawrev-4132	953	8	and	and	CCONJ
inlawrev-4132	953	9	bore	bear	VERB
inlawrev-4132	953	10	the	the	DET
inlawrev-4132	953	11	expenses	expense	NOUN
inlawrev-4132	953	12	of	of	ADP
inlawrev-4132	953	13	installation	installation	NOUN
inlawrev-4132	953	14	and	and	CCONJ
inlawrev-4132	953	15	repair	repair	NOUN
inlawrev-4132	953	16	of	of	ADP
inlawrev-4132	953	17	a	a	DET
inlawrev-4132	953	18	free	free	ADJ
inlawrev-4132	953	19	new	new	ADJ
inlawrev-4132	953	20	or	or	CCONJ
inlawrev-4132	953	21	reconditioned	recondition	VERB
inlawrev-4132	953	22	water	water	NOUN
inlawrev-4132	953	23	heater	heater	NOUN
inlawrev-4132	953	24	for	for	ADP
inlawrev-4132	953	25	the	the	DET
inlawrev-4132	953	26	customer	customer	NOUN
inlawrev-4132	953	27	.	.	PUNCT
inlawrev-4132	954	1	the	the	DET
inlawrev-4132	954	2	customer	customer	NOUN
inlawrev-4132	954	3	agreed	agree	VERB
inlawrev-4132	954	4	to	to	PART
inlawrev-4132	954	5	pay	pay	VERB
inlawrev-4132	954	6	a	a	DET
inlawrev-4132	954	7	monthly	monthly	ADJ
inlawrev-4132	954	8	fee	fee	NOUN
inlawrev-4132	954	9	to	to	ADP
inlawrev-4132	954	10	awhr	awhr	VERB
inlawrev-4132	954	11	and	and	CCONJ
inlawrev-4132	954	12	acknowledged	acknowledge	VERB
inlawrev-4132	954	13	that	that	SCONJ
inlawrev-4132	954	14	awhr	awhr	PROPN
inlawrev-4132	954	15	retained	retain	VERB
inlawrev-4132	954	16	ownership	ownership	NOUN
inlawrev-4132	954	17	and	and	CCONJ
inlawrev-4132	954	18	title	title	NOUN
inlawrev-4132	954	19	to	to	ADP
inlawrev-4132	954	20	the	the	DET
inlawrev-4132	954	21	water	water	NOUN
inlawrev-4132	954	22	heater	heater	NOUN
inlawrev-4132	954	23	at	at	ADP
inlawrev-4132	954	24	all	all	PRON
inlawrev-4132	954	25	times.^^^	times.^^^	NOUN
inlawrev-4132	954	26	the	the	DET
inlawrev-4132	954	27	agreements	agreement	NOUN
inlawrev-4132	954	28	also	also	ADV
inlawrev-4132	954	29	provided	provide	VERB
inlawrev-4132	954	30	that	that	SCONJ
inlawrev-4132	954	31	upon	upon	SCONJ
inlawrev-4132	954	32	their	their	PRON
inlawrev-4132	954	33	expiration	expiration	NOUN
inlawrev-4132	954	34	,	,	PUNCT
inlawrev-4132	954	35	awhr	awhr	NOUN
inlawrev-4132	954	36	was	be	AUX
inlawrev-4132	954	37	permitted	permit	VERB
inlawrev-4132	954	38	to	to	PART
inlawrev-4132	954	39	enter	enter	VERB
inlawrev-4132	954	40	the	the	DET
inlawrev-4132	954	41	premises	premise	NOUN
inlawrev-4132	954	42	to	to	PART
inlawrev-4132	954	43	disconnect	disconnect	VERB
inlawrev-4132	954	44	and	and	CCONJ
inlawrev-4132	954	45	remove	remove	VERB
inlawrev-4132	954	46	the	the	DET
inlawrev-4132	954	47	water	water	NOUN
inlawrev-4132	954	48	heater.^^^	heater.^^^	NOUN
inlawrev-4132	954	49	in	in	ADP
inlawrev-4132	954	50	2006	2006	NUM
inlawrev-4132	954	51	,	,	PUNCT
inlawrev-4132	954	52	the	the	DET
inlawrev-4132	954	53	department	department	NOUN
inlawrev-4132	954	54	determined	determine	VERB
inlawrev-4132	954	55	that	that	SCONJ
inlawrev-4132	954	56	awhr	awhr	PRON
inlawrev-4132	954	57	should	should	AUX
inlawrev-4132	954	58	have	have	AUX
inlawrev-4132	954	59	collected	collect	VERB
inlawrev-4132	954	60	sales	sale	NOUN
inlawrev-4132	954	61	tax	tax	NOUN
inlawrev-4132	954	62	from	from	ADP
inlawrev-4132	954	63	its	its	PRON
inlawrev-4132	954	64	indiana	indiana	PROPN
inlawrev-4132	954	65	customers	customer	NOUN
inlawrev-4132	954	66	during	during	ADP
inlawrev-4132	954	67	the	the	DET
inlawrev-4132	954	68	years	year	NOUN
inlawrev-4132	954	69	2003	2003	NUM
inlawrev-4132	954	70	,	,	PUNCT
inlawrev-4132	954	71	2004	2004	NUM
inlawrev-4132	954	72	,	,	PUNCT
inlawrev-4132	954	73	and	and	CCONJ
inlawrev-4132	954	74	2005	2005	NUM
inlawrev-4132	954	75	because	because	SCONJ
inlawrev-4132	954	76	by	by	ADP
inlawrev-4132	954	77	317	317	NUM
inlawrev-4132	954	78	.	.	PUNCT
inlawrev-4132	955	1	529	529	NUM
inlawrev-4132	955	2	n.e.2d	n.e.2d	NOUN
inlawrev-4132	955	3	853	853	NUM
inlawrev-4132	955	4	(	(	PUNCT
inlawrev-4132	955	5	ind	ind	NOUN
inlawrev-4132	955	6	.	.	PUNCT
inlawrev-4132	956	1	ct	ct	PROPN
inlawrev-4132	956	2	.	.	PUNCT
inlawrev-4132	957	1	app	app	PROPN
inlawrev-4132	957	2	.	.	PROPN
inlawrev-4132	957	3	1988	1988	NUM
inlawrev-4132	957	4	)	)	PUNCT
inlawrev-4132	957	5	.	.	PUNCT
inlawrev-4132	958	1	318	318	NUM
inlawrev-4132	958	2	.	.	X
inlawrev-4132	958	3	daugherty	daugherty	PROPN
inlawrev-4132	958	4	,	,	PUNCT
inlawrev-4132	958	5	938	938	NUM
inlawrev-4132	958	6	n.e.2d	n.e.2d	NOUN
inlawrev-4132	958	7	at	at	ADP
inlawrev-4132	958	8	321	321	NUM
inlawrev-4132	958	9	(	(	PUNCT
inlawrev-4132	958	10	citing	cite	VERB
inlawrev-4132	958	11	cook	cook	NOUN
inlawrev-4132	958	12	,	,	PUNCT
inlawrev-4132	958	13	529	529	NUM
inlawrev-4132	958	14	n.e.2d	n.e.2d	NOUN
inlawrev-4132	958	15	at	at	ADP
inlawrev-4132	958	16	853	853	NUM
inlawrev-4132	958	17	)	)	PUNCT
inlawrev-4132	958	18	.	.	PUNCT
inlawrev-4132	959	1	319	319	NUM
inlawrev-4132	959	2	.	.	PUNCT
inlawrev-4132	959	3	mat	mat	NOUN
inlawrev-4132	959	4	321	321	NUM
inlawrev-4132	959	5	-	-	SYM
inlawrev-4132	959	6	22	22	NUM
inlawrev-4132	959	7	.	.	PUNCT
inlawrev-4132	959	8	320	320	NUM
inlawrev-4132	959	9	.	.	PUNCT
inlawrev-4132	960	1	i	i	PRON
inlawrev-4132	960	2	d.	d.	PROPN
inlawrev-4132	960	3	at	at	ADP
inlawrev-4132	960	4	322	322	NUM
inlawrev-4132	960	5	.	.	PUNCT
inlawrev-4132	961	1	the	the	DET
inlawrev-4132	961	2	cook	cook	NOUN
inlawrev-4132	961	3	case	case	NOUN
inlawrev-4132	961	4	was	be	AUX
inlawrev-4132	961	5	incorporated	incorporate	VERB
inlawrev-4132	961	6	into	into	ADP
inlawrev-4132	961	7	45	45	NUM
inlawrev-4132	961	8	ind	ind	NOUN
inlawrev-4132	961	9	.	.	PUNCT
inlawrev-4132	962	1	admin	admin	PROPN
inlawrev-4132	962	2	.	.	PUNCT
inlawrev-4132	963	1	code	code	PROPN
inlawrev-4132	963	2	§	§	PROPN
inlawrev-4132	963	3	4.1	4.1	NUM
inlawrev-4132	963	4	-	-	SYM
inlawrev-4132	963	5	3	3	NUM
inlawrev-4132	963	6	-	-	SYM
inlawrev-4132	963	7	1	1	NUM
inlawrev-4132	963	8	1(c	1(c	NUM
inlawrev-4132	963	9	)	)	PUNCT
inlawrev-4132	963	10	(	(	PUNCT
inlawrev-4132	963	11	2011	2011	NUM
inlawrev-4132	963	12	)	)	PUNCT
inlawrev-4132	963	13	.	.	PUNCT
inlawrev-4132	964	1	321	321	NUM
inlawrev-4132	964	2	.	.	PUNCT
inlawrev-4132	965	1	i	i	PRON
inlawrev-4132	965	2	d.	d.	PROPN
inlawrev-4132	965	3	at	at	ADP
inlawrev-4132	965	4	323	323	NUM
inlawrev-4132	965	5	.	.	PUNCT
inlawrev-4132	966	1	322	322	NUM
inlawrev-4132	966	2	.	.	PUNCT
inlawrev-4132	967	1	i	i	PRON
inlawrev-4132	967	2	d	d	PROPN
inlawrev-4132	967	3	at	at	ADP
inlawrev-4132	967	4	323	323	NUM
inlawrev-4132	967	5	-	-	SYM
inlawrev-4132	967	6	24	24	NUM
inlawrev-4132	967	7	.	.	PUNCT
inlawrev-4132	967	8	323	323	NUM
inlawrev-4132	967	9	.	.	PUNCT
inlawrev-4132	968	1	941n.e.2d573(ind	941n.e.2d573(ind	X
inlawrev-4132	968	2	.	.	PUNCT
inlawrev-4132	969	1	t.c	t.c	PROPN
inlawrev-4132	969	2	.	.	PROPN
inlawrev-4132	969	3	2010	2010	NUM
inlawrev-4132	969	4	)	)	PUNCT
inlawrev-4132	969	5	.	.	PUNCT
inlawrev-4132	970	1	324	324	NUM
inlawrev-4132	970	2	.	.	PUNCT
inlawrev-4132	971	1	i	i	PRON
inlawrev-4132	971	2	d	d	PROPN
inlawrev-4132	971	3	at	at	ADP
inlawrev-4132	971	4	574	574	NUM
inlawrev-4132	971	5	.	.	PUNCT
inlawrev-4132	972	1	325	325	NUM
inlawrev-4132	972	2	.	.	PUNCT
inlawrev-4132	973	1	i	i	PROPN
inlawrev-4132	973	2	d	d	PROPN
inlawrev-4132	973	3	326	326	NUM
inlawrev-4132	973	4	.	.	PUNCT
inlawrev-4132	974	1	i	i	PRON
inlawrev-4132	974	2	d	d	PROPN
inlawrev-4132	974	3	1	1	NUM
inlawrev-4132	974	4	502	502	NUM
inlawrev-4132	974	5	indiana	indiana	PROPN
inlawrev-4132	974	6	law	law	PROPN
inlawrev-4132	974	7	review	review	NOUN
inlawrev-4132	975	1	[	[	X
inlawrev-4132	975	2	vol	vol	NOUN
inlawrev-4132	975	3	.	.	PUNCT
inlawrev-4132	975	4	44	44	NUM
inlawrev-4132	975	5	:	:	SYM
inlawrev-4132	975	6	1467	1467	NUM
inlawrev-4132	975	7	leasing	lease	VERB
inlawrev-4132	975	8	tangible	tangible	ADJ
inlawrev-4132	975	9	personal	personal	ADJ
inlawrev-4132	975	10	property	property	NOUN
inlawrev-4132	975	11	to	to	ADP
inlawrev-4132	975	12	its	its	PRON
inlawrev-4132	975	13	customers	customer	NOUN
inlawrev-4132	975	14	,	,	PUNCT
inlawrev-4132	975	15	awhr	awhr	PRON
inlawrev-4132	975	16	was	be	AUX
inlawrev-4132	975	17	engaging	engage	VERB
inlawrev-4132	975	18	in	in	ADP
inlawrev-4132	975	19	transactions	transaction	NOUN
inlawrev-4132	975	20	subject	subject	ADJ
inlawrev-4132	975	21	to	to	ADP
inlawrev-4132	975	22	sales	sale	NOUN
inlawrev-4132	975	23	tax	tax	NOUN
inlawrev-4132	975	24	.	.	PUNCT
inlawrev-4132	976	1	the	the	DET
inlawrev-4132	976	2	department	department	NOUN
inlawrev-4132	976	3	"	"	PUNCT
inlawrev-4132	976	4	assessed	assess	VERB
inlawrev-4132	976	5	awhr	awhr	NOUN
inlawrev-4132	976	6	with	with	ADP
inlawrev-4132	976	7	a	a	DET
inlawrev-4132	976	8	sales	sale	NOUN
inlawrev-4132	976	9	tax	tax	NOUN
inlawrev-4132	976	10	liability	liability	NOUN
inlawrev-4132	976	11	,	,	PUNCT
inlawrev-4132	976	12	a	a	DET
inlawrev-4132	976	13	10	10	NUM
inlawrev-4132	976	14	%	%	NOUN
inlawrev-4132	976	15	negligence	negligence	NOUN
inlawrev-4132	976	16	penalty	penalty	NOUN
inlawrev-4132	976	17	,	,	PUNCT
inlawrev-4132	976	18	and	and	CCONJ
inlawrev-4132	976	19	interest	interest	NOUN
inlawrev-4132	976	20	,	,	PUNCT
inlawrev-4132	976	21	totaling	total	VERB
inlawrev-4132	976	22	$	$	SYM
inlawrev-4132	976	23	557,625.19."^^^	557,625.19."^^^	NUM
inlawrev-4132	976	24	awhr	awhr	NOUN
inlawrev-4132	976	25	protested	protest	VERB
inlawrev-4132	976	26	the	the	DET
inlawrev-4132	976	27	assessment	assessment	NOUN
inlawrev-4132	976	28	,	,	PUNCT
inlawrev-4132	976	29	and	and	CCONJ
inlawrev-4132	976	30	after	after	ADP
inlawrev-4132	976	31	a	a	DET
inlawrev-4132	976	32	hearing	hearing	NOUN
inlawrev-4132	976	33	,	,	PUNCT
inlawrev-4132	976	34	the	the	DET
inlawrev-4132	976	35	department	department	NOUN
inlawrev-4132	976	36	issued	issue	VERB
inlawrev-4132	976	37	a	a	DET
inlawrev-4132	976	38	letter	letter	NOUN
inlawrev-4132	976	39	of	of	ADP
inlawrev-4132	976	40	findings	finding	NOUN
inlawrev-4132	976	41	denying	deny	VERB
inlawrev-4132	976	42	awhr	awhr	NOUN
inlawrev-4132	976	43	's	's	PART
inlawrev-4132	976	44	protest	protest	NOUN
inlawrev-4132	976	45	.	.	PUNCT
inlawrev-4132	977	1	awhr	awhr	PROPN
inlawrev-4132	977	2	timely	timely	ADV
inlawrev-4132	977	3	filed	file	VERB
inlawrev-4132	977	4	an	an	DET
inlawrev-4132	977	5	original	original	ADJ
inlawrev-4132	977	6	tax	tax	NOUN
inlawrev-4132	977	7	appeal	appeal	NOUN
inlawrev-4132	977	8	.	.	PUNCT
inlawrev-4132	978	1	in	in	ADP
inlawrev-4132	978	2	the	the	DET
inlawrev-4132	978	3	course	course	NOUN
inlawrev-4132	978	4	of	of	ADP
inlawrev-4132	978	5	the	the	DET
inlawrev-4132	978	6	proceedings	proceeding	NOUN
inlawrev-4132	978	7	,	,	PUNCT
inlawrev-4132	978	8	awhr	awhr	NOUN
inlawrev-4132	978	9	filed	file	VERB
inlawrev-4132	978	10	a	a	DET
inlawrev-4132	978	11	motion	motion	NOUN
inlawrev-4132	978	12	for	for	ADP
inlawrev-4132	978	13	summary	summary	NOUN
inlawrev-4132	978	14	judgment	judgment	NOUN
inlawrev-4132	978	15	,	,	PUNCT
inlawrev-4132	978	16	and	and	CCONJ
inlawrev-4132	978	17	the	the	DET
inlawrev-4132	978	18	department	department	NOUN
inlawrev-4132	978	19	filed	file	VERB
inlawrev-4132	978	20	a	a	DET
inlawrev-4132	978	21	cross	cross	NOUN
inlawrev-4132	978	22	-	-	NOUN
inlawrev-4132	978	23	motion	motion	NOUN
inlawrev-4132	978	24	for	for	ADP
inlawrev-4132	978	25	summary	summary	NOUN
inlawrev-4132	978	26	judgment.^^^	judgment.^^^	PROPN
inlawrev-4132	978	27	on	on	ADP
inlawrev-4132	978	28	appeal	appeal	NOUN
inlawrev-4132	978	29	,	,	PUNCT
inlawrev-4132	978	30	awhr	awhr	PROPN
inlawrev-4132	978	31	argued	argue	VERB
inlawrev-4132	978	32	that	that	SCONJ
inlawrev-4132	978	33	the	the	DET
inlawrev-4132	978	34	imposition	imposition	NOUN
inlawrev-4132	978	35	of	of	ADP
inlawrev-4132	978	36	sales	sale	NOUN
inlawrev-4132	978	37	tax	tax	NOUN
inlawrev-4132	978	38	was	be	AUX
inlawrev-4132	978	39	in	in	ADP
inlawrev-4132	978	40	error	error	NOUN
inlawrev-4132	978	41	for	for	ADP
inlawrev-4132	978	42	two	two	NUM
inlawrev-4132	978	43	reasons	reason	NOUN
inlawrev-4132	978	44	.	.	PUNCT
inlawrev-4132	979	1	first	first	ADV
inlawrev-4132	979	2	,	,	PUNCT
inlawrev-4132	979	3	awhr	awhr	PRON
inlawrev-4132	979	4	asserted	assert	VERB
inlawrev-4132	979	5	that	that	SCONJ
inlawrev-4132	979	6	it	it	PRON
inlawrev-4132	979	7	did	do	AUX
inlawrev-4132	979	8	not	not	PART
inlawrev-4132	979	9	lease	lease	VERB
inlawrev-4132	979	10	the	the	DET
inlawrev-4132	979	11	water	water	NOUN
inlawrev-4132	979	12	heaters	heater	NOUN
inlawrev-4132	979	13	because	because	SCONJ
inlawrev-4132	979	14	it	it	PRON
inlawrev-4132	979	15	never	never	ADV
inlawrev-4132	979	16	relinquished	relinquish	VERB
inlawrev-4132	979	17	control	control	NOUN
inlawrev-4132	979	18	to	to	ADP
inlawrev-4132	979	19	the	the	DET
inlawrev-4132	979	20	customers	customer	NOUN
inlawrev-4132	979	21	.	.	PUNCT
inlawrev-4132	980	1	alternatively	alternatively	ADV
inlawrev-4132	980	2	,	,	PUNCT
inlawrev-4132	980	3	awhr	awhr	PROPN
inlawrev-4132	980	4	argued	argue	VERB
inlawrev-4132	980	5	that	that	SCONJ
inlawrev-4132	980	6	the	the	DET
inlawrev-4132	980	7	water	water	NOUN
inlawrev-4132	980	8	heaters	heater	NOUN
inlawrev-4132	980	9	were	be	AUX
inlawrev-4132	980	10	real	real	ADJ
inlawrev-4132	980	11	property	property	NOUN
inlawrev-4132	980	12	instead	instead	ADV
inlawrev-4132	980	13	of	of	ADP
inlawrev-4132	980	14	tangible	tangible	ADJ
inlawrev-4132	980	15	personal	personal	ADJ
inlawrev-4132	980	16	property	property	NOUN
inlawrev-4132	980	17	.	.	PUNCT
inlawrev-4132	981	1	^^^	^^^	NOUN
inlawrev-4132	981	2	the	the	DET
inlawrev-4132	981	3	court	court	NOUN
inlawrev-4132	981	4	explained	explain	VERB
inlawrev-4132	981	5	that	that	SCONJ
inlawrev-4132	981	6	the	the	DET
inlawrev-4132	981	7	existence	existence	NOUN
inlawrev-4132	981	8	ofa	ofa	PROPN
inlawrev-4132	981	9	lease	lease	NOUN
inlawrev-4132	981	10	arrangement	arrangement	NOUN
inlawrev-4132	981	11	"	"	PUNCT
inlawrev-4132	981	12	depends	depend	VERB
inlawrev-4132	981	13	on	on	ADP
inlawrev-4132	981	14	the	the	DET
inlawrev-4132	981	15	purported	purport	VERB
inlawrev-4132	981	16	lessee	lessee	NOUN
inlawrev-4132	981	17	's	's	PART
inlawrev-4132	981	18	possession	possession	NOUN
inlawrev-4132	981	19	and	and	CCONJ
inlawrev-4132	981	20	control	control	NOUN
inlawrev-4132	981	21	over	over	ADP
inlawrev-4132	981	22	the	the	DET
inlawrev-4132	981	23	property	property	NOUN
inlawrev-4132	981	24	involved,"^^^	involved,"^^^	PROPN
inlawrev-4132	981	25	and	and	CCONJ
inlawrev-4132	981	26	therefore	therefore	ADV
inlawrev-4132	981	27	,	,	PUNCT
inlawrev-4132	981	28	tax	tax	NOUN
inlawrev-4132	981	29	consequences	consequence	NOUN
inlawrev-4132	981	30	are	be	AUX
inlawrev-4132	981	31	determined	determine	VERB
inlawrev-4132	981	32	based	base	VERB
inlawrev-4132	981	33	on	on	ADP
inlawrev-4132	981	34	the	the	DET
inlawrev-4132	981	35	substance	substance	NOUN
inlawrev-4132	981	36	,	,	PUNCT
inlawrev-4132	981	37	not	not	PART
inlawrev-4132	981	38	the	the	DET
inlawrev-4132	981	39	form	form	NOUN
inlawrev-4132	981	40	,	,	PUNCT
inlawrev-4132	981	41	of	of	ADP
inlawrev-4132	981	42	a	a	DET
inlawrev-4132	981	43	transaction.^^	transaction.^^	NOUN
inlawrev-4132	981	44	^	^	PUNCT
inlawrev-4132	981	45	furthermore	furthermore	ADV
inlawrev-4132	981	46	,	,	PUNCT
inlawrev-4132	981	47	the	the	DET
inlawrev-4132	981	48	court	court	NOUN
inlawrev-4132	981	49	found	find	VERB
inlawrev-4132	981	50	that	that	SCONJ
inlawrev-4132	981	51	awhr	awhr	PROPN
inlawrev-4132	981	52	's	's	PART
inlawrev-4132	981	53	customers	customer	NOUN
inlawrev-4132	981	54	possessed	possess	VERB
inlawrev-4132	981	55	and	and	CCONJ
inlawrev-4132	981	56	controlled	control	VERB
inlawrev-4132	981	57	the	the	DET
inlawrev-4132	981	58	water	water	NOUN
inlawrev-4132	981	59	heaters	heater	NOUN
inlawrev-4132	981	60	and	and	CCONJ
inlawrev-4132	981	61	even	even	ADV
inlawrev-4132	981	62	though	though	SCONJ
inlawrev-4132	981	63	awhr	awhr	PROPN
inlawrev-4132	981	64	had	have	VERB
inlawrev-4132	981	65	access	access	NOUN
inlawrev-4132	981	66	to	to	ADP
inlawrev-4132	981	67	the	the	DET
inlawrev-4132	981	68	water	water	NOUN
inlawrev-4132	981	69	heaters	heater	NOUN
inlawrev-4132	981	70	,	,	PUNCT
inlawrev-4132	981	71	such	such	ADJ
inlawrev-4132	981	72	access	access	NOUN
inlawrev-4132	981	73	was	be	AUX
inlawrev-4132	981	74	ultimately	ultimately	ADV
inlawrev-4132	981	75	controlled	control	VERB
inlawrev-4132	981	76	by	by	ADP
inlawrev-4132	981	77	the	the	DET
inlawrev-4132	981	78	customer	customer	NOUN
inlawrev-4132	981	79	.	.	PUNCT
inlawrev-4132	982	1	therefore	therefore	ADV
inlawrev-4132	982	2	,	,	PUNCT
inlawrev-4132	982	3	the	the	DET
inlawrev-4132	982	4	court	court	NOUN
inlawrev-4132	982	5	characterized	characterize	VERB
inlawrev-4132	982	6	the	the	DET
inlawrev-4132	982	7	transactions	transaction	NOUN
inlawrev-4132	982	8	as	as	ADV
inlawrev-4132	982	9	leases.^^^	leases.^^^	PROPN
inlawrev-4132	982	10	as	as	ADP
inlawrev-4132	982	11	to	to	PART
inlawrev-4132	982	12	awhr	awhr	VERB
inlawrev-4132	982	13	's	's	PART
inlawrev-4132	982	14	alternative	alternative	ADJ
inlawrev-4132	982	15	argument	argument	NOUN
inlawrev-4132	982	16	that	that	SCONJ
inlawrev-4132	982	17	its	its	PRON
inlawrev-4132	982	18	transactions	transaction	NOUN
inlawrev-4132	982	19	were	be	AUX
inlawrev-4132	982	20	not	not	PART
inlawrev-4132	982	21	subject	subject	ADJ
inlawrev-4132	982	22	to	to	ADP
inlawrev-4132	982	23	sales	sale	NOUN
inlawrev-4132	982	24	tax	tax	NOUN
inlawrev-4132	982	25	because	because	SCONJ
inlawrev-4132	982	26	ofthe	ofthe	ADJ
inlawrev-4132	982	27	characterization	characterization	NOUN
inlawrev-4132	982	28	ofthe	ofthe	NOUN
inlawrev-4132	982	29	water	water	NOUN
inlawrev-4132	982	30	heaters	heater	NOUN
inlawrev-4132	982	31	,	,	PUNCT
inlawrev-4132	982	32	the	the	DET
inlawrev-4132	982	33	court	court	NOUN
inlawrev-4132	982	34	disagreed	disagree	VERB
inlawrev-4132	982	35	.	.	PUNCT
inlawrev-4132	983	1	the	the	DET
inlawrev-4132	983	2	court	court	NOUN
inlawrev-4132	983	3	applied	apply	VERB
inlawrev-4132	983	4	the	the	DET
inlawrev-4132	983	5	ordinary	ordinary	ADJ
inlawrev-4132	983	6	meaning	meaning	NOUN
inlawrev-4132	983	7	to	to	ADP
inlawrev-4132	983	8	"	"	PUNCT
inlawrev-4132	983	9	tangible	tangible	ADJ
inlawrev-4132	983	10	personal	personal	ADJ
inlawrev-4132	983	11	property	property	NOUN
inlawrev-4132	983	12	,	,	PUNCT
inlawrev-4132	983	13	"	"	PUNCT
inlawrev-4132	983	14	which	which	PRON
inlawrev-4132	983	15	resulted	result	VERB
inlawrev-4132	983	16	in	in	ADP
inlawrev-4132	983	17	the	the	DET
inlawrev-4132	983	18	finding	finding	NOUN
inlawrev-4132	983	19	that	that	SCONJ
inlawrev-4132	983	20	the	the	DET
inlawrev-4132	983	21	water	water	NOUN
inlawrev-4132	983	22	heater	heater	NOUN
inlawrev-4132	983	23	was	be	AUX
inlawrev-4132	983	24	considered	consider	VERB
inlawrev-4132	983	25	part	part	NOUN
inlawrev-4132	983	26	of	of	ADP
inlawrev-4132	983	27	the	the	DET
inlawrev-4132	983	28	structure	structure	NOUN
inlawrev-4132	983	29	and	and	CCONJ
inlawrev-4132	983	30	,	,	PUNCT
inlawrev-4132	983	31	therefore	therefore	ADV
inlawrev-4132	983	32	,	,	PUNCT
inlawrev-4132	983	33	real	real	ADJ
inlawrev-4132	983	34	property.^^^	property.^^^	PROPN
inlawrev-4132	983	35	however	however	ADV
inlawrev-4132	983	36	,	,	PUNCT
inlawrev-4132	983	37	the	the	DET
inlawrev-4132	983	38	court	court	NOUN
inlawrev-4132	983	39	found	find	VERB
inlawrev-4132	983	40	that	that	SCONJ
inlawrev-4132	983	41	water	water	NOUN
inlawrev-4132	983	42	heaters	heater	NOUN
inlawrev-4132	983	43	,	,	PUNCT
inlawrev-4132	983	44	prior	prior	ADV
inlawrev-4132	983	45	to	to	ADP
inlawrev-4132	983	46	their	their	PRON
inlawrev-4132	983	47	installation	installation	NOUN
inlawrev-4132	983	48	,	,	PUNCT
inlawrev-4132	983	49	are	be	AUX
inlawrev-4132	983	50	tangible	tangible	ADJ
inlawrev-4132	983	51	personal	personal	ADJ
inlawrev-4132	983	52	property	property	NOUN
inlawrev-4132	983	53	and	and	CCONJ
inlawrev-4132	983	54	that	that	SCONJ
inlawrev-4132	983	55	all	all	DET
inlawrev-4132	983	56	sales	sale	NOUN
inlawrev-4132	983	57	of	of	ADP
inlawrev-4132	983	58	tangible	tangible	ADJ
inlawrev-4132	983	59	personal	personal	ADJ
inlawrev-4132	983	60	property	property	NOUN
inlawrev-4132	983	61	are	be	AUX
inlawrev-4132	983	62	taxable	taxable	ADJ
inlawrev-4132	983	63	even	even	ADV
inlawrev-4132	983	64	if	if	SCONJ
inlawrev-4132	983	65	the	the	DET
inlawrev-4132	983	66	property	property	NOUN
inlawrev-4132	983	67	is	be	AUX
inlawrev-4132	983	68	later	later	ADV
inlawrev-4132	983	69	converted	convert	VERB
inlawrev-4132	983	70	into	into	ADP
inlawrev-4132	983	71	real	real	ADJ
inlawrev-4132	983	72	property	property	NOUN
inlawrev-4132	983	73	by	by	ADP
inlawrev-4132	983	74	attachment	attachment	NOUN
inlawrev-4132	983	75	.	.	PUNCT
inlawrev-4132	984	1	^^"^	^^"^	X
inlawrev-4132	984	2	therefore	therefore	ADV
inlawrev-4132	985	1	,	,	PUNCT
inlawrev-4132	985	2	the	the	DET
inlawrev-4132	985	3	court	court	NOUN
inlawrev-4132	985	4	held	hold	VERB
inlawrev-4132	985	5	that	that	SCONJ
inlawrev-4132	985	6	awhr	awhr	PRON
inlawrev-4132	985	7	should	should	AUX
inlawrev-4132	985	8	have	have	AUX
inlawrev-4132	985	9	paid	pay	VERB
inlawrev-4132	985	10	sales	sale	NOUN
inlawrev-4132	985	11	tax	tax	NOUN
inlawrev-4132	985	12	on	on	ADP
inlawrev-4132	985	13	its	its	PRON
inlawrev-4132	985	14	purchase	purchase	NOUN
inlawrev-4132	985	15	of	of	ADP
inlawrev-4132	985	16	the	the	DET
inlawrev-4132	985	17	water	water	NOUN
inlawrev-4132	985	18	heaters	heater	NOUN
inlawrev-4132	985	19	.	.	PUNCT
inlawrev-4132	986	1	awhr	awhr	PROPN
inlawrev-4132	986	2	admitted	admit	VERB
inlawrev-4132	986	3	that	that	SCONJ
inlawrev-4132	986	4	it	it	PRON
inlawrev-4132	986	5	had	have	VERB
inlawrev-4132	986	6	not	not	PART
inlawrev-4132	986	7	.	.	PUNCT
inlawrev-4132	987	1	based	base	VERB
inlawrev-4132	987	2	on	on	ADP
inlawrev-4132	987	3	this	this	DET
inlawrev-4132	987	4	reasoning	reasoning	NOUN
inlawrev-4132	987	5	,	,	PUNCT
inlawrev-4132	987	6	the	the	DET
inlawrev-4132	987	7	court	court	NOUN
inlawrev-4132	987	8	affirmed	affirm	VERB
inlawrev-4132	987	9	the	the	DET
inlawrev-4132	987	10	department	department	NOUN
inlawrev-4132	987	11	's	's	PART
inlawrev-4132	987	12	assessment	assessment	NOUN
inlawrev-4132	987	13	of	of	ADP
inlawrev-4132	987	14	sales	sale	NOUN
inlawrev-4132	987	15	tax	tax	NOUN
inlawrev-4132	987	16	liability	liability	NOUN
inlawrev-4132	987	17	against	against	ADP
inlawrev-4132	987	18	awhr.^^^	awhr.^^^	PROPN
inlawrev-4132	987	19	2	2	NUM
inlawrev-4132	987	20	.	.	PUNCT
inlawrev-4132	987	21	garwood	garwood	PROPN
inlawrev-4132	987	22	v.	v.	PROPN
inlawrev-4132	987	23	indiana	indiana	PROPN
inlawrev-4132	987	24	department	department	PROPN
inlawrev-4132	987	25	of	of	ADP
inlawrev-4132	987	26	state	state	PROPN
inlawrev-4132	987	27	revenue.^^^—in	revenue.^^^—in	PUNCT
inlawrev-4132	987	28	2009	2009	NUM
inlawrev-4132	987	29	,	,	PUNCT
inlawrev-4132	987	30	the	the	DET
inlawrev-4132	987	31	office	office	NOUN
inlawrev-4132	987	32	of	of	ADP
inlawrev-4132	987	33	the	the	DET
inlawrev-4132	987	34	indiana	indiana	PROPN
inlawrev-4132	987	35	attorney	attorney	PROPN
inlawrev-4132	987	36	general	general	NOUN
inlawrev-4132	987	37	and	and	CCONJ
inlawrev-4132	987	38	the	the	DET
inlawrev-4132	987	39	department	department	NOUN
inlawrev-4132	987	40	investigated	investigate	VERB
inlawrev-4132	987	41	virginia	virginia	PROPN
inlawrev-4132	987	42	and	and	CCONJ
inlawrev-4132	987	43	kristin	kristin	PROPN
inlawrev-4132	987	44	garwood	garwood	PROPN
inlawrev-4132	987	45	's	's	PART
inlawrev-4132	987	46	(	(	PUNCT
inlawrev-4132	987	47	the	the	DET
inlawrev-4132	987	48	"	"	PUNCT
inlawrev-4132	987	49	garwoods	garwood	NOUN
inlawrev-4132	987	50	"	"	PUNCT
inlawrev-4132	987	51	)	)	PUNCT
inlawrev-4132	987	52	business	business	NOUN
inlawrev-4132	987	53	activities	activity	NOUN
inlawrev-4132	987	54	and	and	CCONJ
inlawrev-4132	987	55	determined	determine	VERB
inlawrev-4132	987	56	that	that	SCONJ
inlawrev-4132	987	57	they	they	PRON
inlawrev-4132	987	58	were	be	AUX
inlawrev-4132	987	59	selling	sell	VERB
inlawrev-4132	987	60	puppies	puppy	NOUN
inlawrev-4132	987	61	without	without	ADP
inlawrev-4132	987	62	remitting	remit	VERB
inlawrev-4132	987	63	indiana	indiana	NOUN
inlawrev-4132	987	64	sales	sale	NOUN
inlawrev-4132	987	65	and	and	CCONJ
inlawrev-4132	987	66	income	income	NOUN
inlawrev-4132	987	67	tax	tax	NOUN
inlawrev-4132	987	68	due	due	ADP
inlawrev-4132	987	69	on	on	ADP
inlawrev-4132	987	70	those	those	DET
inlawrev-4132	987	71	327	327	NUM
inlawrev-4132	987	72	.	.	PUNCT
inlawrev-4132	988	1	i	i	PRON
inlawrev-4132	988	2	d.	d.	PROPN
inlawrev-4132	988	3	328	328	NUM
inlawrev-4132	988	4	.	.	PUNCT
inlawrev-4132	989	1	i	i	PRON
inlawrev-4132	989	2	d	d	PROPN
inlawrev-4132	989	3	at	at	ADP
inlawrev-4132	989	4	515	515	NUM
inlawrev-4132	989	5	.	.	PUNCT
inlawrev-4132	989	6	329	329	NUM
inlawrev-4132	989	7	.	.	PUNCT
inlawrev-4132	990	1	i	i	PRON
inlawrev-4132	990	2	d	d	PROPN
inlawrev-4132	990	3	330	330	NUM
inlawrev-4132	990	4	.	.	PUNCT
inlawrev-4132	991	1	i	i	PRON
inlawrev-4132	991	2	d	d	PROPN
inlawrev-4132	991	3	(	(	PUNCT
inlawrev-4132	991	4	quoting	quote	VERB
inlawrev-4132	991	5	mason	mason	PROPN
inlawrev-4132	991	6	metals	metals	PROPN
inlawrev-4132	991	7	co.	co.	PROPN
inlawrev-4132	991	8	v.	v.	ADP
inlawrev-4132	991	9	ind	ind	PROPN
inlawrev-4132	991	10	.	.	PUNCT
inlawrev-4132	992	1	dep't	dep't	NOUN
inlawrev-4132	992	2	of	of	ADP
inlawrev-4132	992	3	state	state	NOUN
inlawrev-4132	992	4	revenue	revenue	NOUN
inlawrev-4132	992	5	,	,	PUNCT
inlawrev-4132	992	6	590	590	NUM
inlawrev-4132	992	7	n.e.2d	n.e.2d	NOUN
inlawrev-4132	992	8	672	672	NUM
inlawrev-4132	992	9	,	,	PUNCT
inlawrev-4132	992	10	674	674	NUM
inlawrev-4132	992	11	(	(	PUNCT
inlawrev-4132	992	12	ind	ind	NOUN
inlawrev-4132	992	13	.	.	PUNCT
inlawrev-4132	993	1	t.c	t.c	PROPN
inlawrev-4132	993	2	.	.	PROPN
inlawrev-4132	993	3	1992	1992	NUM
inlawrev-4132	993	4	)	)	PUNCT
inlawrev-4132	993	5	)	)	PUNCT
inlawrev-4132	993	6	.	.	PUNCT
inlawrev-4132	994	1	33	33	NUM
inlawrev-4132	994	2	1	1	NUM
inlawrev-4132	994	3	.	.	PUNCT
inlawrev-4132	995	1	i	i	PRON
inlawrev-4132	995	2	d.	d.	PROPN
inlawrev-4132	995	3	at	at	ADP
inlawrev-4132	995	4	575	575	NUM
inlawrev-4132	995	5	-	-	SYM
inlawrev-4132	995	6	76	76	NUM
inlawrev-4132	995	7	(	(	PUNCT
inlawrev-4132	995	8	citing	cite	VERB
inlawrev-4132	995	9	bethlehem	bethlehem	PROPN
inlawrev-4132	995	10	steel	steel	PROPN
inlawrev-4132	995	11	corp	corp	PROPN
inlawrev-4132	995	12	.	.	PROPN
inlawrev-4132	995	13	v.	v.	PROPN
inlawrev-4132	995	14	ind	ind	PROPN
inlawrev-4132	995	15	.	.	PUNCT
inlawrev-4132	996	1	dep't	dep't	NOUN
inlawrev-4132	996	2	of	of	ADP
inlawrev-4132	996	3	state	state	NOUN
inlawrev-4132	996	4	revenue	revenue	NOUN
inlawrev-4132	996	5	,	,	PUNCT
inlawrev-4132	996	6	597	597	NUM
inlawrev-4132	996	7	n.e.2d	n.e.2d	NOUN
inlawrev-4132	996	8	1327	1327	NUM
inlawrev-4132	996	9	,	,	PUNCT
inlawrev-4132	996	10	1331	1331	NUM
inlawrev-4132	996	11	(	(	PUNCT
inlawrev-4132	996	12	ind	ind	NOUN
inlawrev-4132	996	13	.	.	PUNCT
inlawrev-4132	997	1	t.c	t.c	PROPN
inlawrev-4132	997	2	.	.	PROPN
inlawrev-4132	997	3	1992	1992	NUM
inlawrev-4132	997	4	)	)	PUNCT
inlawrev-4132	997	5	,	,	PUNCT
inlawrev-4132	997	6	aff'd	aff'd	NOUN
inlawrev-4132	997	7	,	,	PUNCT
inlawrev-4132	997	8	639	639	NUM
inlawrev-4132	997	9	n.e.2d	n.e.2d	NOUN
inlawrev-4132	997	10	264	264	NUM
inlawrev-4132	997	11	(	(	PUNCT
inlawrev-4132	997	12	1994	1994	NUM
inlawrev-4132	997	13	)	)	PUNCT
inlawrev-4132	997	14	)	)	PUNCT
inlawrev-4132	997	15	.	.	PUNCT
inlawrev-4132	998	1	332	332	NUM
inlawrev-4132	998	2	.	.	PUNCT
inlawrev-4132	999	1	i	i	PRON
inlawrev-4132	999	2	d.	d.	PROPN
inlawrev-4132	999	3	at	at	ADP
inlawrev-4132	999	4	576	576	NUM
inlawrev-4132	999	5	.	.	PUNCT
inlawrev-4132	1000	1	333	333	NUM
inlawrev-4132	1000	2	.	.	PUNCT
inlawrev-4132	1001	1	i	i	PRON
inlawrev-4132	1001	2	d	d	PROPN
inlawrev-4132	1001	3	at	at	ADP
inlawrev-4132	1001	4	577	577	NUM
inlawrev-4132	1001	5	.	.	PUNCT
inlawrev-4132	1002	1	334	334	NUM
inlawrev-4132	1002	2	.	.	PUNCT
inlawrev-4132	1003	1	i	i	PRON
inlawrev-4132	1003	2	d	d	PROPN
inlawrev-4132	1003	3	335	335	NUM
inlawrev-4132	1003	4	.	.	PUNCT
inlawrev-4132	1004	1	i	i	PRON
inlawrev-4132	1004	2	d	d	PROPN
inlawrev-4132	1004	3	at	at	ADP
inlawrev-4132	1004	4	578	578	NUM
inlawrev-4132	1004	5	.	.	PUNCT
inlawrev-4132	1004	6	336	336	NUM
inlawrev-4132	1004	7	.	.	PUNCT
inlawrev-4132	1005	1	939	939	NUM
inlawrev-4132	1005	2	n.e.2d	n.e.2d	NOUN
inlawrev-4132	1005	3	1	1	NUM
inlawrev-4132	1005	4	150	150	NUM
inlawrev-4132	1005	5	(	(	PUNCT
inlawrev-4132	1005	6	ind	ind	NOUN
inlawrev-4132	1005	7	.	.	PUNCT
inlawrev-4132	1006	1	t.c	t.c	PROPN
inlawrev-4132	1006	2	.	.	PROPN
inlawrev-4132	1006	3	2010	2010	NUM
inlawrev-4132	1006	4	)	)	PUNCT
inlawrev-4132	1006	5	.	.	PUNCT
inlawrev-4132	1007	1	2011	2011	NUM
inlawrev-4132	1007	2	]	]	PUNCT
inlawrev-4132	1007	3	taxation	taxation	NOUN
inlawrev-4132	1007	4	1503	1503	NUM
inlawrev-4132	1007	5	sales.^^^	sales.^^^	PROPN
inlawrev-4132	1007	6	the	the	DET
inlawrev-4132	1007	7	department	department	NOUN
inlawrev-4132	1007	8	obtained	obtain	VERB
inlawrev-4132	1007	9	a	a	DET
inlawrev-4132	1007	10	warrant	warrant	NOUN
inlawrev-4132	1007	11	to	to	PART
inlawrev-4132	1007	12	search	search	VERB
inlawrev-4132	1007	13	the	the	DET
inlawrev-4132	1007	14	garwoods	garwood	NOUN
inlawrev-4132	1007	15	'	'	PART
inlawrev-4132	1007	16	residence	residence	NOUN
inlawrev-4132	1007	17	in	in	ADP
inlawrev-4132	1007	18	harrison	harrison	PROPN
inlawrev-4132	1007	19	county	county	PROPN
inlawrev-4132	1007	20	,	,	PUNCT
inlawrev-4132	1007	21	as	as	ADV
inlawrev-4132	1007	22	well	well	ADV
inlawrev-4132	1007	23	as	as	ADP
inlawrev-4132	1007	24	their	their	PRON
inlawrev-4132	1007	25	commercial	commercial	ADJ
inlawrev-4132	1007	26	properties	property	NOUN
inlawrev-4132	1007	27	,	,	PUNCT
inlawrev-4132	1007	28	to	to	PART
inlawrev-4132	1007	29	seize	seize	VERB
inlawrev-4132	1007	30	certain	certain	ADJ
inlawrev-4132	1007	31	items	item	NOUN
inlawrev-4132	1007	32	related	relate	VERB
inlawrev-4132	1007	33	to	to	ADP
inlawrev-4132	1007	34	the	the	DET
inlawrev-4132	1007	35	sales	sale	NOUN
inlawrev-4132	1007	36	.	.	PUNCT
inlawrev-4132	1008	1	the	the	DET
inlawrev-4132	1008	2	department	department	NOUN
inlawrev-4132	1008	3	also	also	ADV
inlawrev-4132	1008	4	generated	generate	VERB
inlawrev-4132	1008	5	jeopardy	jeopardy	NOUN
inlawrev-4132	1008	6	tax	tax	NOUN
inlawrev-4132	1008	7	assessments	assessment	NOUN
inlawrev-4132	1008	8	for	for	ADP
inlawrev-4132	1008	9	the	the	DET
inlawrev-4132	1008	10	garwoods	garwood	NOUN
inlawrev-4132	1008	11	'	'	PART
inlawrev-4132	1008	12	purported	purport	VERB
inlawrev-4132	1008	13	income	income	NOUN
inlawrev-4132	1008	14	and	and	CCONJ
inlawrev-4132	1008	15	sales	sale	NOUN
inlawrev-4132	1008	16	tax	tax	NOUN
inlawrev-4132	1008	17	liabilities	liability	NOUN
inlawrev-4132	1008	18	,	,	PUNCT
inlawrev-4132	1008	19	served	serve	VERB
inlawrev-4132	1008	20	them	they	PRON
inlawrev-4132	1008	21	to	to	ADP
inlawrev-4132	1008	22	the	the	DET
inlawrev-4132	1008	23	garwoods	garwood	NOUN
inlawrev-4132	1008	24	,	,	PUNCT
inlawrev-4132	1008	25	and	and	CCONJ
inlawrev-4132	1008	26	demanded	demand	VERB
inlawrev-4132	1008	27	immediate	immediate	ADJ
inlawrev-4132	1008	28	payment.^^^	payment.^^^	NOUN
inlawrev-4132	1008	29	when	when	SCONJ
inlawrev-4132	1008	30	the	the	DET
inlawrev-4132	1008	31	garwoods	garwood	NOUN
inlawrev-4132	1008	32	did	do	AUX
inlawrev-4132	1008	33	not	not	PART
inlawrev-4132	1008	34	pay	pay	VERB
inlawrev-4132	1008	35	,	,	PUNCT
inlawrev-4132	1008	36	the	the	DET
inlawrev-4132	1008	37	department	department	NOUN
inlawrev-4132	1008	38	seized	seize	VERB
inlawrev-4132	1008	39	approximately	approximately	ADV
inlawrev-4132	1008	40	240	240	NUM
inlawrev-4132	1008	41	dogs	dog	NOUN
inlawrev-4132	1008	42	and	and	CCONJ
inlawrev-4132	1008	43	puppies	puppy	NOUN
inlawrev-4132	1008	44	from	from	ADP
inlawrev-4132	1008	45	their	their	PRON
inlawrev-4132	1008	46	property	property	NOUN
inlawrev-4132	1008	47	and	and	CCONJ
inlawrev-4132	1008	48	sold	sell	VERB
inlawrev-4132	1008	49	them	they	PRON
inlawrev-4132	1008	50	to	to	ADP
inlawrev-4132	1008	51	the	the	DET
inlawrev-4132	1008	52	humane	humane	ADJ
inlawrev-4132	1008	53	society	society	NOUN
inlawrev-4132	1008	54	of	of	ADP
inlawrev-4132	1008	55	the	the	DET
inlawrev-4132	1008	56	united	united	PROPN
inlawrev-4132	1008	57	states	states	PROPN
inlawrev-4132	1008	58	for	for	ADP
inlawrev-4132	1008	59	a	a	DET
inlawrev-4132	1008	60	total	total	NOUN
inlawrev-4132	1008	61	of	of	ADP
inlawrev-4132	1008	62	$	$	SYM
inlawrev-4132	1008	63	300	300	NUM
inlawrev-4132	1008	64	.	.	PUNCT
inlawrev-4132	1009	1	the	the	DET
inlawrev-4132	1009	2	department	department	NOUN
inlawrev-4132	1009	3	applied	apply	VERB
inlawrev-4132	1009	4	the	the	DET
inlawrev-4132	1009	5	money	money	NOUN
inlawrev-4132	1009	6	from	from	ADP
inlawrev-4132	1009	7	the	the	DET
inlawrev-4132	1009	8	sale	sale	NOUN
inlawrev-4132	1009	9	towards	towards	ADP
inlawrev-4132	1009	10	the	the	DET
inlawrev-4132	1009	11	garwoods	garwood	NOUN
inlawrev-4132	1009	12	'	'	PART
inlawrev-4132	1009	13	outstanding	outstanding	ADJ
inlawrev-4132	1009	14	income	income	NOUN
inlawrev-4132	1009	15	and	and	CCONJ
inlawrev-4132	1009	16	sales	sale	NOUN
inlawrev-4132	1009	17	tax	tax	NOUN
inlawrev-4132	1009	18	liabilities	liability	NOUN
inlawrev-4132	1009	19	.	.	PUNCT
inlawrev-4132	1010	1	the	the	DET
inlawrev-4132	1010	2	garwoods	garwood	NOUN
inlawrev-4132	1010	3	timely	timely	ADV
inlawrev-4132	1010	4	protested	protest	VERB
inlawrev-4132	1010	5	theirjeopardy	theirjeopardy	ADJ
inlawrev-4132	1010	6	assessments	assessment	NOUN
inlawrev-4132	1010	7	to	to	ADP
inlawrev-4132	1010	8	the	the	DET
inlawrev-4132	1010	9	department	department	NOUN
inlawrev-4132	1010	10	.	.	PUNCT
inlawrev-4132	1011	1	the	the	DET
inlawrev-4132	1011	2	department	department	NOUN
inlawrev-4132	1011	3	issued	issue	VERB
inlawrev-4132	1011	4	a	a	DET
inlawrev-4132	1011	5	letter	letter	NOUN
inlawrev-4132	1011	6	in	in	ADP
inlawrev-4132	1011	7	which	which	PRON
inlawrev-4132	1011	8	it	it	PRON
inlawrev-4132	1011	9	declined	decline	VERB
inlawrev-4132	1011	10	to	to	PART
inlawrev-4132	1011	11	conduct	conduct	VERB
inlawrev-4132	1011	12	the	the	DET
inlawrev-4132	1011	13	hearing	hearing	NOUN
inlawrev-4132	1011	14	requested	request	VERB
inlawrev-4132	1011	15	by	by	ADP
inlawrev-4132	1011	16	the	the	DET
inlawrev-4132	1011	17	garwoods	garwood	NOUN
inlawrev-4132	1011	18	,	,	PUNCT
inlawrev-4132	1011	19	as	as	SCONJ
inlawrev-4132	1011	20	the	the	DET
inlawrev-4132	1011	21	relief	relief	NOUN
inlawrev-4132	1011	22	requested	request	VERB
inlawrev-4132	1011	23	by	by	ADP
inlawrev-4132	1011	24	them	they	PRON
inlawrev-4132	1011	25	was	be	AUX
inlawrev-4132	1011	26	available	available	ADJ
inlawrev-4132	1011	27	in	in	ADP
inlawrev-4132	1011	28	the	the	DET
inlawrev-4132	1011	29	harrison	harrison	PROPN
inlawrev-4132	1011	30	circuit	circuit	PROPN
inlawrev-4132	1011	31	court.^^^	court.^^^	PROPN
inlawrev-4132	1011	32	the	the	DET
inlawrev-4132	1011	33	garwoods	garwood	NOUN
inlawrev-4132	1011	34	filed	file	VERB
inlawrev-4132	1011	35	with	with	ADP
inlawrev-4132	1011	36	the	the	DET
inlawrev-4132	1011	37	tax	tax	NOUN
inlawrev-4132	1011	38	court	court	NOUN
inlawrev-4132	1011	39	,	,	PUNCT
inlawrev-4132	1011	40	seeking	seek	VERB
inlawrev-4132	1011	41	a	a	DET
inlawrev-4132	1011	42	stay	stay	NOUN
inlawrev-4132	1011	43	of	of	ADP
inlawrev-4132	1011	44	the	the	DET
inlawrev-4132	1011	45	jeopardy	jeopardy	NOUN
inlawrev-4132	1011	46	tax	tax	NOUN
inlawrev-4132	1011	47	assessments	assessment	NOUN
inlawrev-4132	1011	48	.	.	PUNCT
inlawrev-4132	1012	1	after	after	ADP
inlawrev-4132	1012	2	the	the	DET
inlawrev-4132	1012	3	conclusion	conclusion	NOUN
inlawrev-4132	1012	4	of	of	ADP
inlawrev-4132	1012	5	the	the	DET
inlawrev-4132	1012	6	final	final	ADJ
inlawrev-4132	1012	7	stay	stay	NOUN
inlawrev-4132	1012	8	,	,	PUNCT
inlawrev-4132	1012	9	the	the	DET
inlawrev-4132	1012	10	department	department	NOUN
inlawrev-4132	1012	11	filed	file	VERB
inlawrev-4132	1012	12	a	a	DET
inlawrev-4132	1012	13	motion	motion	NOUN
inlawrev-4132	1012	14	to	to	PART
inlawrev-4132	1012	15	dismiss	dismiss	VERB
inlawrev-4132	1012	16	pursuant	pursuant	ADV
inlawrev-4132	1012	17	to	to	ADP
inlawrev-4132	1012	18	indiana	indiana	PROPN
inlawrev-4132	1012	19	trial	trial	PROPN
inlawrev-4132	1012	20	rules	rule	NOUN
inlawrev-4132	1012	21	12(b)(1	12(b)(1	NUM
inlawrev-4132	1012	22	)	)	PUNCT
inlawrev-4132	1012	23	,	,	PUNCT
inlawrev-4132	1012	24	12(b)(2	12(b)(2	NUM
inlawrev-4132	1012	25	)	)	PUNCT
inlawrev-4132	1012	26	,	,	PUNCT
inlawrev-4132	1012	27	12(b)(3	12(b)(3	NUM
inlawrev-4132	1012	28	)	)	PUNCT
inlawrev-4132	1012	29	,	,	PUNCT
inlawrev-4132	1012	30	12(b)(6	12(b)(6	NUM
inlawrev-4132	1012	31	)	)	PUNCT
inlawrev-4132	1012	32	,	,	PUNCT
inlawrev-4132	1012	33	and	and	CCONJ
inlawrev-4132	1012	34	12(b)(8	12(b)(8	NUM
inlawrev-4132	1012	35	)	)	PUNCT
inlawrev-4132	1012	36	.	.	PUNCT
inlawrev-4132	1012	37	''	''	PUNCT
inlawrev-4132	1013	1	'	'	PUNCT
inlawrev-4132	1013	2	the	the	DET
inlawrev-4132	1013	3	court	court	NOUN
inlawrev-4132	1013	4	established	establish	VERB
inlawrev-4132	1013	5	that	that	SCONJ
inlawrev-4132	1013	6	its	its	PRON
inlawrev-4132	1013	7	resolution	resolution	NOUN
inlawrev-4132	1013	8	of	of	ADP
inlawrev-4132	1013	9	the	the	DET
inlawrev-4132	1013	10	department	department	NOUN
inlawrev-4132	1013	11	's	's	PART
inlawrev-4132	1013	12	12(b)(1	12(b)(1	NUM
inlawrev-4132	1013	13	)	)	PUNCT
inlawrev-4132	1013	14	claim	claim	NOUN
inlawrev-4132	1013	15	—	—	PUNCT
inlawrev-4132	1013	16	lack	lack	NOUN
inlawrev-4132	1013	17	of	of	ADP
inlawrev-4132	1013	18	subject	subject	ADJ
inlawrev-4132	1013	19	matter	matter	NOUN
inlawrev-4132	1013	20	jurisdiction	jurisdiction	NOUN
inlawrev-4132	1013	21	—	—	PUNCT
inlawrev-4132	1013	22	would	would	AUX
inlawrev-4132	1013	23	also	also	ADV
inlawrev-4132	1013	24	resolve	resolve	VERB
inlawrev-4132	1013	25	the	the	DET
inlawrev-4132	1013	26	department	department	NOUN
inlawrev-4132	1013	27	's	's	PART
inlawrev-4132	1013	28	12(b)(2	12(b)(2	NUM
inlawrev-4132	1013	29	)	)	PUNCT
inlawrev-4132	1013	30	,	,	PUNCT
inlawrev-4132	1013	31	12(b)(3	12(b)(3	NUM
inlawrev-4132	1013	32	)	)	PUNCT
inlawrev-4132	1013	33	,	,	PUNCT
inlawrev-4132	1013	34	12(b)(6	12(b)(6	NUM
inlawrev-4132	1013	35	)	)	PUNCT
inlawrev-4132	1013	36	,	,	PUNCT
inlawrev-4132	1013	37	and	and	CCONJ
inlawrev-4132	1013	38	12(b)(8	12(b)(8	NUM
inlawrev-4132	1013	39	)	)	PUNCT
inlawrev-4132	1013	40	claims	claim	VERB
inlawrev-4132	1013	41	.	.	PUNCT
inlawrev-4132	1014	1	the	the	DET
inlawrev-4132	1014	2	department	department	NOUN
inlawrev-4132	1014	3	presented	present	VERB
inlawrev-4132	1014	4	two	two	NUM
inlawrev-4132	1014	5	alternative	alternative	ADJ
inlawrev-4132	1014	6	arguments	argument	NOUN
inlawrev-4132	1014	7	in	in	ADP
inlawrev-4132	1014	8	support	support	NOUN
inlawrev-4132	1014	9	of	of	ADP
inlawrev-4132	1014	10	its	its	PRON
inlawrev-4132	1014	11	lack	lack	NOUN
inlawrev-4132	1014	12	of	of	ADP
inlawrev-4132	1014	13	subject	subject	ADJ
inlawrev-4132	1014	14	matterjurisdiction	matterjurisdiction	NOUN
inlawrev-4132	1014	15	claim	claim	NOUN
inlawrev-4132	1014	16	.	.	PUNCT
inlawrev-4132	1015	1	'	'	PUNCT
inlawrev-4132	1015	2	"	"	PUNCT
inlawrev-4132	1015	3	^^	^^	SYM
inlawrev-4132	1015	4	first	first	ADV
inlawrev-4132	1015	5	,	,	PUNCT
inlawrev-4132	1015	6	the	the	DET
inlawrev-4132	1015	7	department	department	NOUN
inlawrev-4132	1015	8	argued	argue	VERB
inlawrev-4132	1015	9	that	that	SCONJ
inlawrev-4132	1015	10	the	the	DET
inlawrev-4132	1015	11	indiana	indiana	PROPN
inlawrev-4132	1015	12	supreme	supreme	PROPN
inlawrev-4132	1015	13	court	court	PROPN
inlawrev-4132	1015	14	case	case	NOUN
inlawrev-4132	1015	15	of	of	ADP
inlawrev-4132	1015	16	state	state	PROPN
inlawrev-4132	1015	17	ex	ex	X
inlawrev-4132	1015	18	rel	rel	PROPN
inlawrev-4132	1015	19	.	.	PUNCT
inlawrev-4132	1016	1	indiana	indiana	PROPN
inlawrev-4132	1016	2	department	department	PROPN
inlawrev-4132	1016	3	ofrevenue	ofrevenue	PROPN
inlawrev-4132	1016	4	v.	v.	PROPN
inlawrev-4132	1016	5	deaton	deaton	PROPN
inlawrev-4132	1016	6	{	{	PUNCT
inlawrev-4132	1016	7	deaton	deaton	PROPN
inlawrev-4132	1016	8	ilf^^	ilf^^	PROPN
inlawrev-4132	1016	9	controlled	control	VERB
inlawrev-4132	1016	10	the	the	DET
inlawrev-4132	1016	11	disposition	disposition	NOUN
inlawrev-4132	1016	12	ofthis	ofthis	ADJ
inlawrev-4132	1016	13	matter	matter	NOUN
inlawrev-4132	1016	14	.	.	PUNCT
inlawrev-4132	1016	15	'	'	PUNCT
inlawrev-4132	1017	1	"	"	PUNCT
inlawrev-4132	1017	2	*	*	PUNCT
inlawrev-4132	1017	3	'	'	PUNCT
inlawrev-4132	1017	4	second	second	ADJ
inlawrev-4132	1017	5	,	,	PUNCT
inlawrev-4132	1017	6	the	the	DET
inlawrev-4132	1017	7	department	department	NOUN
inlawrev-4132	1017	8	argued	argue	VERB
inlawrev-4132	1017	9	that	that	SCONJ
inlawrev-4132	1017	10	the	the	DET
inlawrev-4132	1017	11	court	court	NOUN
inlawrev-4132	1017	12	lacked	lack	VERB
inlawrev-4132	1017	13	jurisdiction	jurisdiction	NOUN
inlawrev-4132	1017	14	because	because	SCONJ
inlawrev-4132	1017	15	the	the	DET
inlawrev-4132	1017	16	garwoods	garwood	NOUN
inlawrev-4132	1017	17	had	have	AUX
inlawrev-4132	1017	18	failed	fail	VERB
inlawrev-4132	1017	19	to	to	PART
inlawrev-4132	1017	20	exhaust	exhaust	VERB
inlawrev-4132	1017	21	their	their	PRON
inlawrev-4132	1017	22	administrative	administrative	ADJ
inlawrev-4132	1017	23	remedies	remedy	NOUN
inlawrev-4132	1017	24	.	.	PUNCT
inlawrev-4132	1018	1	the	the	DET
inlawrev-4132	1018	2	court	court	NOUN
inlawrev-4132	1018	3	rejected	reject	VERB
inlawrev-4132	1018	4	the	the	DET
inlawrev-4132	1018	5	department	department	NOUN
inlawrev-4132	1018	6	's	's	PART
inlawrev-4132	1018	7	position	position	NOUN
inlawrev-4132	1018	8	that	that	SCONJ
inlawrev-4132	1018	9	deaton	deaton	PROPN
inlawrev-4132	1018	10	ii	ii	PROPN
inlawrev-4132	1018	11	controlled	control	VERB
inlawrev-4132	1018	12	the	the	DET
inlawrev-4132	1018	13	outcome	outcome	NOUN
inlawrev-4132	1018	14	ofthe	ofthe	NOUN
inlawrev-4132	1018	15	matter	matter	NOUN
inlawrev-4132	1018	16	because	because	SCONJ
inlawrev-4132	1018	17	its	its	PRON
inlawrev-4132	1018	18	holding	holding	NOUN
inlawrev-4132	1018	19	was	be	AUX
inlawrev-4132	1018	20	inapplicable	inapplicable	ADJ
inlawrev-4132	1018	21	to	to	ADP
inlawrev-4132	1018	22	the	the	DET
inlawrev-4132	1018	23	current	current	ADJ
inlawrev-4132	1018	24	case	case	NOUN
inlawrev-4132	1018	25	.	.	PUNCT
inlawrev-4132	1018	26	'"*"^	'"*"^	PUNCT
inlawrev-4132	1019	1	the	the	DET
inlawrev-4132	1019	2	court	court	NOUN
inlawrev-4132	1019	3	further	far	ADV
inlawrev-4132	1019	4	explained	explain	VERB
inlawrev-4132	1019	5	that	that	SCONJ
inlawrev-4132	1019	6	unlike	unlike	ADP
inlawrev-4132	1019	7	the	the	DET
inlawrev-4132	1019	8	facts	fact	NOUN
inlawrev-4132	1019	9	oideaton	oideaton	PROPN
inlawrev-4132	1019	10	ii	ii	PROPN
inlawrev-4132	1019	11	,	,	PUNCT
inlawrev-4132	1019	12	the	the	DET
inlawrev-4132	1019	13	garwoods	garwood	NOUN
inlawrev-4132	1019	14	had	have	AUX
inlawrev-4132	1019	15	attempted	attempt	VERB
inlawrev-4132	1019	16	to	to	PART
inlawrev-4132	1019	17	contest	contest	VERB
inlawrev-4132	1019	18	the	the	DET
inlawrev-4132	1019	19	validity	validity	NOUN
inlawrev-4132	1019	20	of	of	ADP
inlawrev-4132	1019	21	the	the	DET
inlawrev-4132	1019	22	jeopardy	jeopardy	NOUN
inlawrev-4132	1019	23	tax	tax	NOUN
inlawrev-4132	1019	24	assessments	assessment	NOUN
inlawrev-4132	1019	25	with	with	ADP
inlawrev-4132	1019	26	both	both	CCONJ
inlawrev-4132	1019	27	the	the	DET
inlawrev-4132	1019	28	department	department	NOUN
inlawrev-4132	1019	29	and	and	CCONJ
inlawrev-4132	1019	30	this	this	DET
inlawrev-4132	1019	31	court	court	NOUN
inlawrev-4132	1019	32	,	,	PUNCT
inlawrev-4132	1019	33	and	and	CCONJ
inlawrev-4132	1019	34	therefore	therefore	ADV
inlawrev-4132	1019	35	,	,	PUNCT
inlawrev-4132	1019	36	deaton	deaton	PROPN
inlawrev-4132	1019	37	ii	ii	PROPN
inlawrev-4132	1019	38	did	do	AUX
inlawrev-4132	1019	39	not	not	PART
inlawrev-4132	1019	40	control	control	VERB
inlawrev-4132	1019	41	the	the	DET
inlawrev-4132	1019	42	outcome	outcome	NOUN
inlawrev-4132	1019	43	of	of	ADP
inlawrev-4132	1019	44	this	this	DET
inlawrev-4132	1019	45	matter	matter	NOUN
inlawrev-4132	1019	46	.	.	PUNCT
inlawrev-4132	1020	1	the	the	DET
inlawrev-4132	1020	2	holding	holding	NOUN
inlawrev-4132	1020	3	of	of	ADP
inlawrev-4132	1020	4	deaton	deaton	PROPN
inlawrev-4132	1020	5	ii	ii	PROPN
inlawrev-4132	1020	6	simply	simply	ADV
inlawrev-4132	1020	7	suggested	suggest	VERB
inlawrev-4132	1020	8	that	that	SCONJ
inlawrev-4132	1020	9	the	the	DET
inlawrev-4132	1020	10	jeopardy	jeopardy	NOUN
inlawrev-4132	1020	11	tax	tax	NOUN
inlawrev-4132	1020	12	warrants	warrant	NOUN
inlawrev-4132	1020	13	at	at	ADP
inlawrev-4132	1020	14	issue	issue	NOUN
inlawrev-4132	1020	15	had	have	AUX
inlawrev-4132	1020	16	not	not	PART
inlawrev-4132	1020	17	attained	attain	VERB
inlawrev-4132	1020	18	the	the	DET
inlawrev-4132	1020	19	status	status	NOUN
inlawrev-4132	1020	20	of	of	ADP
inlawrev-4132	1020	21	"	"	PUNCT
inlawrev-4132	1020	22	judgments	judgment	NOUN
inlawrev-4132	1020	23	.	.	PUNCT
inlawrev-4132	1020	24	"'"*^	"'"*^	PUNCT
inlawrev-4132	1021	1	as	as	ADP
inlawrev-4132	1021	2	to	to	ADP
inlawrev-4132	1021	3	the	the	DET
inlawrev-4132	1021	4	department	department	NOUN
inlawrev-4132	1021	5	's	's	PART
inlawrev-4132	1021	6	alternative	alternative	ADJ
inlawrev-4132	1021	7	claim	claim	NOUN
inlawrev-4132	1021	8	,	,	PUNCT
inlawrev-4132	1021	9	the	the	DET
inlawrev-4132	1021	10	court	court	NOUN
inlawrev-4132	1021	11	determined	determine	VERB
inlawrev-4132	1021	12	that	that	SCONJ
inlawrev-4132	1021	13	the	the	DET
inlawrev-4132	1021	14	garwoods	garwood	NOUN
inlawrev-4132	1021	15	'	'	PART
inlawrev-4132	1021	16	appeal	appeal	NOUN
inlawrev-4132	1021	17	to	to	ADP
inlawrev-4132	1021	18	the	the	DET
inlawrev-4132	1021	19	court	court	NOUN
inlawrev-4132	1021	20	arose	arise	VERB
inlawrev-4132	1021	21	under	under	ADP
inlawrev-4132	1021	22	the	the	DET
inlawrev-4132	1021	23	tax	tax	NOUN
inlawrev-4132	1021	24	laws	law	NOUN
inlawrev-4132	1021	25	of	of	ADP
inlawrev-4132	1021	26	indiana	indiana	PROPN
inlawrev-4132	1021	27	,	,	PUNCT
inlawrev-4132	1021	28	and	and	CCONJ
inlawrev-4132	1021	29	it	it	PRON
inlawrev-4132	1021	30	was	be	AUX
inlawrev-4132	1021	31	an	an	DET
inlawrev-4132	1021	32	initial	initial	ADJ
inlawrev-4132	1021	33	appeal	appeal	NOUN
inlawrev-4132	1021	34	of	of	ADP
inlawrev-4132	1021	35	a	a	DET
inlawrev-4132	1021	36	final	final	ADJ
inlawrev-4132	1021	37	determination	determination	NOUN
inlawrev-4132	1021	38	made	make	VERB
inlawrev-4132	1021	39	by	by	ADP
inlawrev-4132	1021	40	the	the	DET
inlawrev-4132	1021	41	department	department	NOUN
inlawrev-4132	1021	42	with	with	ADP
inlawrev-4132	1021	43	respect	respect	NOUN
inlawrev-4132	1021	44	to	to	ADP
inlawrev-4132	1021	45	a	a	DET
inlawrev-4132	1021	46	337	337	NUM
inlawrev-4132	1021	47	.	.	PUNCT
inlawrev-4132	1022	1	/j	/j	INTJ
inlawrev-4132	1022	2	.	.	PUNCT
inlawrev-4132	1023	1	at	at	ADP
inlawrev-4132	1023	2	1151	1151	NUM
inlawrev-4132	1023	3	.	.	PUNCT
inlawrev-4132	1023	4	338	338	NUM
inlawrev-4132	1023	5	.	.	PUNCT
inlawrev-4132	1024	1	/j	/j	INTJ
inlawrev-4132	1024	2	.	.	PUNCT
inlawrev-4132	1025	1	at	at	ADP
inlawrev-4132	1025	2	1152	1152	NUM
inlawrev-4132	1025	3	.	.	PUNCT
inlawrev-4132	1026	1	339	339	NUM
inlawrev-4132	1026	2	.	.	X
inlawrev-4132	1026	3	mat	mat	NOUN
inlawrev-4132	1026	4	1152	1152	NUM
inlawrev-4132	1026	5	-	-	SYM
inlawrev-4132	1026	6	53	53	NUM
inlawrev-4132	1026	7	.	.	NOUN
inlawrev-4132	1026	8	340	340	NUM
inlawrev-4132	1026	9	.	.	PUNCT
inlawrev-4132	1027	1	i	i	PRON
inlawrev-4132	1027	2	d	d	PROPN
inlawrev-4132	1027	3	sit	sit	VERB
inlawrev-4132	1027	4	1253	1253	NUM
inlawrev-4132	1027	5	.	.	PUNCT
inlawrev-4132	1028	1	341	341	NUM
inlawrev-4132	1028	2	.	.	PUNCT
inlawrev-4132	1029	1	i	i	PROPN
inlawrev-4132	1029	2	d	d	PROPN
inlawrev-4132	1029	3	342	342	NUM
inlawrev-4132	1029	4	.	.	PUNCT
inlawrev-4132	1030	1	755	755	NUM
inlawrev-4132	1030	2	n.e.2d	n.e.2d	NOUN
inlawrev-4132	1030	3	568	568	NUM
inlawrev-4132	1030	4	(	(	PUNCT
inlawrev-4132	1030	5	ind	ind	NOUN
inlawrev-4132	1030	6	.	.	PUNCT
inlawrev-4132	1030	7	2001	2001	NUM
inlawrev-4132	1030	8	)	)	PUNCT
inlawrev-4132	1030	9	.	.	PUNCT
inlawrev-4132	1031	1	343	343	NUM
inlawrev-4132	1031	2	.	.	PUNCT
inlawrev-4132	1032	1	garwood	garwood	NOUN
inlawrev-4132	1032	2	,	,	PUNCT
inlawrev-4132	1032	3	939	939	NUM
inlawrev-4132	1032	4	n.e.2d	n.e.2d	NOUN
inlawrev-4132	1032	5	at	at	ADP
inlawrev-4132	1032	6	1	1	NUM
inlawrev-4132	1032	7	153	153	NUM
inlawrev-4132	1032	8	.	.	PUNCT
inlawrev-4132	1033	1	344	344	NUM
inlawrev-4132	1033	2	.	.	PUNCT
inlawrev-4132	1033	3	mat	mat	NOUN
inlawrev-4132	1033	4	1154	1154	NUM
inlawrev-4132	1033	5	.	.	PUNCT
inlawrev-4132	1034	1	345	345	NUM
inlawrev-4132	1034	2	.	.	PUNCT
inlawrev-4132	1035	1	i	i	PRON
inlawrev-4132	1035	2	d	d	PROPN
inlawrev-4132	1035	3	1	1	NUM
inlawrev-4132	1035	4	504	504	NUM
inlawrev-4132	1035	5	indiana	indiana	NOUN
inlawrev-4132	1035	6	law	law	NOUN
inlawrev-4132	1035	7	review	review	NOUN
inlawrev-4132	1036	1	[	[	X
inlawrev-4132	1036	2	vol	vol	NOUN
inlawrev-4132	1036	3	.	.	PUNCT
inlawrev-4132	1036	4	44	44	NUM
inlawrev-4132	1036	5	:	:	SYM
inlawrev-4132	1036	6	1467	1467	NUM
inlawrev-4132	1036	7	listed	list	VERB
inlawrev-4132	1036	8	tax.^"^^	tax.^"^^	NOUN
inlawrev-4132	1036	9	the	the	DET
inlawrev-4132	1036	10	court	court	NOUN
inlawrev-4132	1036	11	found	find	VERB
inlawrev-4132	1036	12	that	that	SCONJ
inlawrev-4132	1036	13	indiana	indiana	PROPN
inlawrev-4132	1036	14	code	code	PROPN
inlawrev-4132	1036	15	section	section	NOUN
inlawrev-4132	1036	16	6	6	NUM
inlawrev-4132	1036	17	-	-	SYM
inlawrev-4132	1036	18	8.1	8.1	NUM
inlawrev-4132	1036	19	-	-	PUNCT
inlawrev-4132	1036	20	5	5	NUM
inlawrev-4132	1036	21	-	-	SYM
inlawrev-4132	1036	22	3	3	NUM
inlawrev-4132	1036	23	was	be	AUX
inlawrev-4132	1036	24	silent	silent	ADJ
inlawrev-4132	1036	25	as	as	ADP
inlawrev-4132	1036	26	to	to	ADP
inlawrev-4132	1036	27	the	the	DET
inlawrev-4132	1036	28	manner	manner	NOUN
inlawrev-4132	1036	29	by	by	ADP
inlawrev-4132	1036	30	which	which	PRON
inlawrev-4132	1036	31	a	a	DET
inlawrev-4132	1036	32	taxpayer	taxpayer	NOUN
inlawrev-4132	1036	33	may	may	AUX
inlawrev-4132	1036	34	challenge	challenge	VERB
inlawrev-4132	1036	35	the	the	DET
inlawrev-4132	1036	36	validity	validity	NOUN
inlawrev-4132	1036	37	of	of	ADP
inlawrev-4132	1036	38	a	a	DET
inlawrev-4132	1036	39	jeopardy	jeopardy	NOUN
inlawrev-4132	1036	40	assessment	assessment	NOUN
inlawrev-4132	1036	41	,	,	PUNCT
inlawrev-4132	1036	42	and	and	CCONJ
inlawrev-4132	1036	43	the	the	DET
inlawrev-4132	1036	44	department	department	NOUN
inlawrev-4132	1036	45	's	's	PART
inlawrev-4132	1036	46	position	position	NOUN
inlawrev-4132	1036	47	would	would	AUX
inlawrev-4132	1036	48	eliminate	eliminate	VERB
inlawrev-4132	1036	49	one	one	NUM
inlawrev-4132	1036	50	administrative	administrative	ADJ
inlawrev-4132	1036	51	path	path	NOUN
inlawrev-4132	1036	52	to	to	ADP
inlawrev-4132	1036	53	the	the	DET
inlawrev-4132	1036	54	tax	tax	NOUN
inlawrev-4132	1036	55	court	court	NOUN
inlawrev-4132	1036	56	when	when	SCONJ
inlawrev-4132	1036	57	there	there	PRON
inlawrev-4132	1036	58	are	be	VERB
inlawrev-4132	1036	59	at	at	ADV
inlawrev-4132	1036	60	least	least	ADV
inlawrev-4132	1036	61	two	two	NUM
inlawrev-4132	1036	62	provided	provide	VERB
inlawrev-4132	1036	63	through	through	ADP
inlawrev-4132	1036	64	indiana	indiana	PROPN
inlawrev-4132	1036	65	code	code	PROPN
inlawrev-4132	1036	66	sections	section	NOUN
inlawrev-4132	1036	67	6	6	NUM
inlawrev-4132	1036	68	-	-	SYM
inlawrev-4132	1036	69	8.1	8.1	NUM
inlawrev-4132	1036	70	-	-	PUNCT
inlawrev-4132	1036	71	5	5	NUM
inlawrev-4132	1036	72	-	-	SYM
inlawrev-4132	1036	73	1	1	NUM
inlawrev-4132	1036	74	or	or	CCONJ
inlawrev-4132	1036	75	6	6	NUM
inlawrev-4132	1036	76	-	-	SYM
inlawrev-4132	1036	77	8.1	8.1	NUM
inlawrev-4132	1036	78	-	-	PUNCT
inlawrev-4132	1036	79	9	9	NUM
inlawrev-4132	1036	80	-	-	SYM
inlawrev-4132	1036	81	1	1	NUM
inlawrev-4132	1036	82	.	.	PUNCT
inlawrev-4132	1036	83	''	''	PUNCT
inlawrev-4132	1036	84	'	'	PUNCT
inlawrev-4132	1036	85	3	3	NUM
inlawrev-4132	1036	86	.	.	X
inlawrev-4132	1036	87	aol	aol	PROPN
inlawrev-4132	1036	88	,	,	PUNCT
inlawrev-4132	1036	89	llc	llc	PROPN
inlawrev-4132	1036	90	v.	v.	PROPN
inlawrev-4132	1036	91	indiana	indiana	PROPN
inlawrev-4132	1036	92	department	department	PROPN
inlawrev-4132	1036	93	of	of	ADP
inlawrev-4132	1036	94	state	state	PROPN
inlawrev-4132	1036	95	revenue	revenue	NOUN
inlawrev-4132	1036	96	.	.	PUNCT
inlawrev-4132	1037	1	'"^^—^aol	'"^^—^aol	PROPN
inlawrev-4132	1037	2	,	,	PUNCT
inlawrev-4132	1037	3	llc	llc	PROPN
inlawrev-4132	1037	4	(	(	PUNCT
inlawrev-4132	1037	5	"	"	PUNCT
inlawrev-4132	1037	6	aol	aol	NOUN
inlawrev-4132	1037	7	"	"	PUNCT
inlawrev-4132	1037	8	)	)	PUNCT
inlawrev-4132	1037	9	was	be	AUX
inlawrev-4132	1037	10	a	a	DET
inlawrev-4132	1037	11	foreign	foreign	ADJ
inlawrev-4132	1037	12	limited	limited	ADJ
inlawrev-4132	1037	13	liability	liability	NOUN
inlawrev-4132	1037	14	company	company	NOUN
inlawrev-4132	1037	15	that	that	PRON
inlawrev-4132	1037	16	provided	provide	VERB
inlawrev-4132	1037	17	its	its	PRON
inlawrev-4132	1037	18	customers	customer	NOUN
inlawrev-4132	1037	19	with	with	ADP
inlawrev-4132	1037	20	access	access	NOUN
inlawrev-4132	1037	21	to	to	ADP
inlawrev-4132	1037	22	the	the	DET
inlawrev-4132	1037	23	internet	internet	NOUN
inlawrev-4132	1037	24	,	,	PUNCT
inlawrev-4132	1037	25	e	e	NOUN
inlawrev-4132	1037	26	-	-	NOUN
inlawrev-4132	1037	27	mail	mail	NOUN
inlawrev-4132	1037	28	,	,	PUNCT
inlawrev-4132	1037	29	instant	instant	ADJ
inlawrev-4132	1037	30	messaging	messaging	NOUN
inlawrev-4132	1037	31	,	,	PUNCT
inlawrev-4132	1037	32	and	and	CCONJ
inlawrev-4132	1037	33	other	other	ADJ
inlawrev-4132	1037	34	proprietary	proprietary	ADJ
inlawrev-4132	1037	35	online	online	ADJ
inlawrev-4132	1037	36	content	content	NOUN
inlawrev-4132	1037	37	.	.	PUNCT
inlawrev-4132	1038	1	during	during	ADP
inlawrev-4132	1038	2	the	the	DET
inlawrev-4132	1038	3	tax	tax	NOUN
inlawrev-4132	1038	4	periods	period	NOUN
inlawrev-4132	1038	5	of	of	ADP
inlawrev-4132	1038	6	january	january	PROPN
inlawrev-4132	1038	7	1	1	NUM
inlawrev-4132	1038	8	,	,	PUNCT
inlawrev-4132	1038	9	2003	2003	NUM
inlawrev-4132	1038	10	through	through	ADP
inlawrev-4132	1038	11	november	november	PROPN
inlawrev-4132	1038	12	30	30	NUM
inlawrev-4132	1038	13	,	,	PUNCT
inlawrev-4132	1038	14	2006	2006	NUM
inlawrev-4132	1038	15	and	and	CCONJ
inlawrev-4132	1038	16	may	may	AUX
inlawrev-4132	1038	17	1	1	NUM
inlawrev-4132	1038	18	,	,	PUNCT
inlawrev-4132	1038	19	2006	2006	NUM
inlawrev-4132	1038	20	through	through	ADP
inlawrev-4132	1038	21	june	june	PROPN
inlawrev-4132	1038	22	30	30	NUM
inlawrev-4132	1038	23	,	,	PUNCT
inlawrev-4132	1038	24	2007	2007	NUM
inlawrev-4132	1038	25	,	,	PUNCT
inlawrev-4132	1038	26	aol	aol	NOUN
inlawrev-4132	1038	27	distributed	distribute	VERB
inlawrev-4132	1038	28	two	two	NUM
inlawrev-4132	1038	29	types	type	NOUN
inlawrev-4132	1038	30	of	of	ADP
inlawrev-4132	1038	31	promotional	promotional	ADJ
inlawrev-4132	1038	32	materials	material	NOUN
inlawrev-4132	1038	33	to	to	PART
inlawrev-4132	1038	34	prospective	prospective	ADJ
inlawrev-4132	1038	35	and	and	CCONJ
inlawrev-4132	1038	36	current	current	ADJ
inlawrev-4132	1038	37	members	member	NOUN
inlawrev-4132	1038	38	in	in	ADP
inlawrev-4132	1038	39	several	several	ADJ
inlawrev-4132	1038	40	states	state	NOUN
inlawrev-4132	1038	41	,	,	PUNCT
inlawrev-4132	1038	42	including	include	VERB
inlawrev-4132	1038	43	indiana	indiana	PROPN
inlawrev-4132	1038	44	.	.	PUNCT
inlawrev-4132	1038	45	'"^^	'"^^	PROPN
inlawrev-4132	1039	1	the	the	DET
inlawrev-4132	1039	2	first	first	ADJ
inlawrev-4132	1039	3	type	type	NOUN
inlawrev-4132	1039	4	,	,	PUNCT
inlawrev-4132	1039	5	"	"	PUNCT
inlawrev-4132	1039	6	rom	rom	NOUN
inlawrev-4132	1039	7	packages	package	NOUN
inlawrev-4132	1039	8	,	,	PUNCT
inlawrev-4132	1039	9	"	"	PUNCT
inlawrev-4132	1039	10	were	be	AUX
inlawrev-4132	1039	11	produced	produce	VERB
inlawrev-4132	1039	12	in	in	ADP
inlawrev-4132	1039	13	two	two	NUM
inlawrev-4132	1039	14	separate	separate	ADJ
inlawrev-4132	1039	15	phases	phase	NOUN
inlawrev-4132	1039	16	.	.	PUNCT
inlawrev-4132	1040	1	first	first	ADV
inlawrev-4132	1040	2	,	,	PUNCT
inlawrev-4132	1040	3	"	"	PUNCT
inlawrev-4132	1040	4	aol	aol	PROPN
inlawrev-4132	1040	5	's	's	PART
inlawrev-4132	1040	6	out	out	ADV
inlawrev-4132	1040	7	-	-	PUNCT
inlawrev-4132	1040	8	of	of	ADP
inlawrev-4132	1040	9	-	-	PUNCT
inlawrev-4132	1040	10	state	state	NOUN
inlawrev-4132	1040	11	'	'	PUNCT
inlawrev-4132	1040	12	vendors	vendor	NOUN
inlawrev-4132	1040	13	'	'	PART
inlawrev-4132	1040	14	copied	copy	VERB
inlawrev-4132	1040	15	aol	aol	NOUN
inlawrev-4132	1040	16	's	's	PART
inlawrev-4132	1040	17	proprietary	proprietary	ADJ
inlawrev-4132	1040	18	software	software	NOUN
inlawrev-4132	1040	19	onto	onto	ADP
inlawrev-4132	1040	20	blank	blank	ADJ
inlawrev-4132	1040	21	cds	cd	NOUN
inlawrev-4132	1040	22	and	and	CCONJ
inlawrev-4132	1040	23	added	add	VERB
inlawrev-4132	1040	24	graphics	graphic	NOUN
inlawrev-4132	1040	25	to	to	ADP
inlawrev-4132	1040	26	the	the	DET
inlawrev-4132	1040	27	cds	cd	NOUN
inlawrev-4132	1040	28	.	.	PUNCT
inlawrev-4132	1041	1	"'^^	"'^^	PROPN
inlawrev-4132	1041	2	next	next	ADV
inlawrev-4132	1041	3	,	,	PUNCT
inlawrev-4132	1041	4	the	the	DET
inlawrev-4132	1041	5	components	component	NOUN
inlawrev-4132	1041	6	were	be	AUX
inlawrev-4132	1041	7	shipped	ship	VERB
inlawrev-4132	1041	8	to	to	ADP
inlawrev-4132	1041	9	the	the	DET
inlawrev-4132	1041	10	assembly	assembly	NOUN
inlawrev-4132	1041	11	houses	house	NOUN
inlawrev-4132	1041	12	,	,	PUNCT
inlawrev-4132	1041	13	where	where	SCONJ
inlawrev-4132	1041	14	the	the	DET
inlawrev-4132	1041	15	components	component	NOUN
inlawrev-4132	1041	16	were	be	AUX
inlawrev-4132	1041	17	compiled	compile	VERB
inlawrev-4132	1041	18	into	into	ADP
inlawrev-4132	1041	19	a	a	DET
inlawrev-4132	1041	20	final	final	ADJ
inlawrev-4132	1041	21	package	package	NOUN
inlawrev-4132	1041	22	and	and	CCONJ
inlawrev-4132	1041	23	each	each	DET
inlawrev-4132	1041	24	package	package	NOUN
inlawrev-4132	1041	25	was	be	AUX
inlawrev-4132	1041	26	printed	print	VERB
inlawrev-4132	1041	27	with	with	ADP
inlawrev-4132	1041	28	identifying	identify	VERB
inlawrev-4132	1041	29	information	information	NOUN
inlawrev-4132	1041	30	.	.	PUNCT
inlawrev-4132	1042	1	the	the	DET
inlawrev-4132	1042	2	assembly	assembly	NOUN
inlawrev-4132	1042	3	houses	house	NOUN
inlawrev-4132	1042	4	then	then	ADV
inlawrev-4132	1042	5	distributed	distribute	VERB
inlawrev-4132	1042	6	the	the	DET
inlawrev-4132	1042	7	completed	complete	VERB
inlawrev-4132	1042	8	rom	rom	NOUN
inlawrev-4132	1042	9	packages	package	NOUN
inlawrev-4132	1042	10	to	to	ADP
inlawrev-4132	1042	11	various	various	ADJ
inlawrev-4132	1042	12	destinations	destination	NOUN
inlawrev-4132	1042	13	,	,	PUNCT
inlawrev-4132	1042	14	including	include	VERB
inlawrev-4132	1042	15	indiana	indiana	PROPN
inlawrev-4132	1042	16	.	.	PUNCT
inlawrev-4132	1043	1	'^	'^	PROPN
inlawrev-4132	1043	2	^	^	PUNCT
inlawrev-4132	1043	3	the	the	DET
inlawrev-4132	1043	4	second	second	ADJ
inlawrev-4132	1043	5	type	type	NOUN
inlawrev-4132	1043	6	of	of	ADP
inlawrev-4132	1043	7	promotional	promotional	ADJ
inlawrev-4132	1043	8	materials	material	NOUN
inlawrev-4132	1043	9	,	,	PUNCT
inlawrev-4132	1043	10	"	"	PUNCT
inlawrev-4132	1043	11	cm	cm	NOUN
inlawrev-4132	1043	12	[	[	X
inlawrev-4132	1043	13	m]aterials	m]aterials	X
inlawrev-4132	1043	14	[	[	X
inlawrev-4132	1043	15	,	,	PUNCT
inlawrev-4132	1043	16	]	]	PUNCT
inlawrev-4132	1043	17	consisted	consist	VERB
inlawrev-4132	1043	18	of	of	ADP
inlawrev-4132	1043	19	a	a	DET
inlawrev-4132	1043	20	variety	variety	NOUN
inlawrev-4132	1043	21	of	of	ADP
inlawrev-4132	1043	22	printed	print	VERB
inlawrev-4132	1043	23	letters	letter	NOUN
inlawrev-4132	1043	24	,	,	PUNCT
inlawrev-4132	1043	25	brochures	brochure	NOUN
inlawrev-4132	1043	26	,	,	PUNCT
inlawrev-4132	1043	27	and	and	CCONJ
inlawrev-4132	1043	28	other	other	ADJ
inlawrev-4132	1043	29	promotional	promotional	ADJ
inlawrev-4132	1043	30	materials	material	NOUN
inlawrev-4132	1043	31	.	.	PUNCT
inlawrev-4132	1044	1	"'^^	"'^^	PROPN
inlawrev-4132	1044	2	aol	aol	PROPN
inlawrev-4132	1044	3	contracted	contract	VERB
inlawrev-4132	1044	4	with	with	ADP
inlawrev-4132	1044	5	several	several	ADJ
inlawrev-4132	1044	6	out	out	ADJ
inlawrev-4132	1044	7	-	-	PUNCT
inlawrev-4132	1044	8	of	of	ADP
inlawrev-4132	1044	9	-	-	PUNCT
inlawrev-4132	1044	10	state	state	NOUN
inlawrev-4132	1044	11	"	"	PUNCT
inlawrev-4132	1044	12	letter	letter	NOUN
inlawrev-4132	1044	13	shops	shop	NOUN
inlawrev-4132	1044	14	"	"	PUNCT
inlawrev-4132	1044	15	for	for	ADP
inlawrev-4132	1044	16	the	the	DET
inlawrev-4132	1044	17	production	production	NOUN
inlawrev-4132	1044	18	of	of	ADP
inlawrev-4132	1044	19	the	the	DET
inlawrev-4132	1044	20	cm	cm	NOUN
inlawrev-4132	1044	21	materials	material	NOUN
inlawrev-4132	1044	22	.	.	PUNCT
inlawrev-4132	1045	1	'^	'^	NOUN
inlawrev-4132	1045	2	'	'	PUNCT
inlawrev-4132	1045	3	during	during	ADP
inlawrev-4132	1045	4	the	the	DET
inlawrev-4132	1045	5	tax	tax	NOUN
inlawrev-4132	1045	6	periods	period	NOUN
inlawrev-4132	1045	7	at	at	ADP
inlawrev-4132	1045	8	issue	issue	NOUN
inlawrev-4132	1045	9	,	,	PUNCT
inlawrev-4132	1045	10	aol	aol	PROPN
inlawrev-4132	1045	11	filed	file	VERB
inlawrev-4132	1045	12	monthly	monthly	ADJ
inlawrev-4132	1045	13	indiana	indiana	PROPN
inlawrev-4132	1045	14	sales	sale	NOUN
inlawrev-4132	1045	15	and	and	CCONJ
inlawrev-4132	1045	16	use	use	VERB
inlawrev-4132	1045	17	tax	tax	NOUN
inlawrev-4132	1045	18	returns	return	NOUN
inlawrev-4132	1045	19	with	with	ADP
inlawrev-4132	1045	20	the	the	DET
inlawrev-4132	1045	21	department	department	NOUN
inlawrev-4132	1045	22	and	and	CCONJ
inlawrev-4132	1045	23	paid	pay	VERB
inlawrev-4132	1045	24	all	all	PRON
inlawrev-4132	1045	25	use	use	VERB
inlawrev-4132	1045	26	taxes	taxis	NOUN
inlawrev-4132	1045	27	along	along	ADP
inlawrev-4132	1045	28	with	with	ADP
inlawrev-4132	1045	29	each	each	DET
inlawrev-4132	1045	30	return	return	NOUN
inlawrev-4132	1045	31	.	.	PUNCT
inlawrev-4132	1046	1	aol	aol	PROPN
inlawrev-4132	1046	2	later	later	ADV
inlawrev-4132	1046	3	filed	file	VERB
inlawrev-4132	1046	4	two	two	NUM
inlawrev-4132	1046	5	claims	claim	NOUN
inlawrev-4132	1046	6	requesting	request	VERB
inlawrev-4132	1046	7	a	a	DET
inlawrev-4132	1046	8	combined	combined	ADJ
inlawrev-4132	1046	9	refund	refund	NOUN
inlawrev-4132	1046	10	of	of	ADP
inlawrev-4132	1046	11	$	$	SYM
inlawrev-4132	1046	12	371,464.00	371,464.00	NUM
inlawrev-4132	1046	13	.	.	PUNCT
inlawrev-4132	1047	1	both	both	PRON
inlawrev-4132	1047	2	of	of	ADP
inlawrev-4132	1047	3	aol	aol	PROPN
inlawrev-4132	1047	4	's	's	PART
inlawrev-4132	1047	5	claims	claim	NOUN
inlawrev-4132	1047	6	were	be	AUX
inlawrev-4132	1047	7	denied	deny	VERB
inlawrev-4132	1047	8	by	by	ADP
inlawrev-4132	1047	9	the	the	DET
inlawrev-4132	1047	10	department	department	NOUN
inlawrev-4132	1047	11	.	.	PUNCT
inlawrev-4132	1048	1	aol	aol	PROPN
inlawrev-4132	1048	2	initiated	initiate	VERB
inlawrev-4132	1048	3	an	an	DET
inlawrev-4132	1048	4	original	original	ADJ
inlawrev-4132	1048	5	tax	tax	NOUN
inlawrev-4132	1048	6	appeal	appeal	NOUN
inlawrev-4132	1048	7	,	,	PUNCT
inlawrev-4132	1048	8	and	and	CCONJ
inlawrev-4132	1048	9	both	both	DET
inlawrev-4132	1048	10	parties	party	NOUN
inlawrev-4132	1048	11	moved	move	VERB
inlawrev-4132	1048	12	for	for	ADP
inlawrev-4132	1048	13	summary	summary	NOUN
inlawrev-4132	1048	14	judgment	judgment	NOUN
inlawrev-4132	1048	15	.	.	PUNCT
inlawrev-4132	1049	1	'^"^	'^"^	X
inlawrev-4132	1049	2	in	in	ADP
inlawrev-4132	1049	3	its	its	PRON
inlawrev-4132	1049	4	motion	motion	NOUN
inlawrev-4132	1049	5	,	,	PUNCT
inlawrev-4132	1049	6	aol	aol	PROPN
inlawrev-4132	1049	7	asserted	assert	VERB
inlawrev-4132	1049	8	that	that	SCONJ
inlawrev-4132	1049	9	three	three	NUM
inlawrev-4132	1049	10	indiana	indiana	PROPN
inlawrev-4132	1049	11	cases	case	NOUN
inlawrev-4132	1049	12	interpreting	interpret	VERB
inlawrev-4132	1049	13	indiana	indiana	PROPN
inlawrev-4132	1049	14	code	code	PROPN
inlawrev-4132	1049	15	section	section	NOUN
inlawrev-4132	1049	16	6	6	NUM
inlawrev-4132	1049	17	-	-	SYM
inlawrev-4132	1049	18	2.5	2.5	NUM
inlawrev-4132	1049	19	-	-	PUNCT
inlawrev-4132	1049	20	3	3	NUM
inlawrev-4132	1049	21	-	-	SYM
inlawrev-4132	1049	22	2	2	NUM
inlawrev-4132	1049	23	clearly	clearly	ADV
inlawrev-4132	1049	24	illustrated	illustrate	VERB
inlawrev-4132	1049	25	that	that	DET
inlawrev-4132	1049	26	aol	aol	NOUN
inlawrev-4132	1049	27	's	's	PART
inlawrev-4132	1049	28	"	"	PUNCT
inlawrev-4132	1049	29	in	in	ADP
inlawrev-4132	1049	30	-	-	PUNCT
inlawrev-4132	1049	31	state	state	NOUN
inlawrev-4132	1049	32	use	use	NOUN
inlawrev-4132	1049	33	of	of	ADP
inlawrev-4132	1049	34	the	the	DET
inlawrev-4132	1049	35	rom	rom	NOUN
inlawrev-4132	1050	1	[	[	X
inlawrev-4132	1050	2	pjackages	pjackage	NOUN
inlawrev-4132	1050	3	and	and	CCONJ
inlawrev-4132	1050	4	cm	cm	NOUN
inlawrev-4132	1051	1	[	[	X
inlawrev-4132	1051	2	m]aterials	m]aterial	NOUN
inlawrev-4132	1051	3	were	be	AUX
inlawrev-4132	1051	4	not	not	PART
inlawrev-4132	1051	5	subject	subject	ADJ
inlawrev-4132	1051	6	to	to	ADP
inlawrev-4132	1051	7	indiana	indiana	PROPN
inlawrev-4132	1051	8	use	use	VERB
inlawrev-4132	1051	9	tax	tax	NOUN
inlawrev-4132	1051	10	because	because	SCONJ
inlawrev-4132	1051	11	they	they	PRON
inlawrev-4132	1051	12	were	be	AUX
inlawrev-4132	1051	13	not	not	PART
inlawrev-4132	1051	14	acquired	acquire	VERB
inlawrev-4132	1051	15	in	in	ADP
inlawrev-4132	1051	16	retail	retail	ADJ
inlawrev-4132	1051	17	transactions	transaction	NOUN
inlawrev-4132	1051	18	.	.	PUNCT
inlawrev-4132	1052	1	"'^^	"'^^	NOUN
inlawrev-4132	1052	2	the	the	DET
inlawrev-4132	1052	3	department	department	NOUN
inlawrev-4132	1052	4	,	,	PUNCT
inlawrev-4132	1052	5	on	on	ADP
inlawrev-4132	1052	6	the	the	DET
inlawrev-4132	1052	7	other	other	ADJ
inlawrev-4132	1052	8	hand	hand	NOUN
inlawrev-4132	1052	9	,	,	PUNCT
inlawrev-4132	1052	10	argued	argue	VERB
inlawrev-4132	1052	11	in	in	ADP
inlawrev-4132	1052	12	favor	favor	NOUN
inlawrev-4132	1052	13	ofthe	ofthe	ADJ
inlawrev-4132	1052	14	dismissal	dismissal	PROPN
inlawrev-4132	1052	15	ofaol	ofaol	NOUN
inlawrev-4132	1052	16	's	's	PART
inlawrev-4132	1052	17	claims	claim	NOUN
inlawrev-4132	1052	18	since	since	SCONJ
inlawrev-4132	1052	19	"	"	PUNCT
inlawrev-4132	1052	20	aol	aol	PROPN
inlawrev-4132	1052	21	acquired	acquire	VERB
inlawrev-4132	1052	22	the	the	DET
inlawrev-4132	1052	23	rom	rom	NOUN
inlawrev-4132	1053	1	[	[	X
inlawrev-4132	1053	2	p]ackages	p]ackage	NOUN
inlawrev-4132	1053	3	and	and	CCONJ
inlawrev-4132	1053	4	cm	cm	NOUN
inlawrev-4132	1053	5	[	[	X
inlawrev-4132	1053	6	mjaterials	mjaterial	NOUN
inlawrev-4132	1053	7	in	in	ADP
inlawrev-4132	1053	8	taxable	taxable	ADJ
inlawrev-4132	1053	9	retail	retail	ADJ
inlawrev-4132	1053	10	unitary	unitary	ADJ
inlawrev-4132	1053	11	transactions	transaction	NOUN
inlawrev-4132	1053	12	.	.	PUNCT
inlawrev-4132	1054	1	"'^^	"'^^	NOUN
inlawrev-4132	1054	2	the	the	DET
inlawrev-4132	1054	3	department	department	NOUN
inlawrev-4132	1054	4	argued	argue	VERB
inlawrev-4132	1054	5	that	that	SCONJ
inlawrev-4132	1054	6	aol	aol	PROPN
inlawrev-4132	1054	7	's	's	PART
inlawrev-4132	1054	8	transactions	transaction	NOUN
inlawrev-4132	1054	9	with	with	ADP
inlawrev-4132	1054	10	the	the	DET
inlawrev-4132	1054	11	letter	letter	NOUN
inlawrev-4132	1054	12	shops	shop	NOUN
inlawrev-4132	1054	13	,	,	PUNCT
inlawrev-4132	1054	14	346	346	NUM
inlawrev-4132	1054	15	.	.	PUNCT
inlawrev-4132	1055	1	i	i	PRON
inlawrev-4132	1055	2	d	d	PROPN
inlawrev-4132	1055	3	at	at	ADP
inlawrev-4132	1055	4	1154	1154	NUM
inlawrev-4132	1055	5	-	-	SYM
inlawrev-4132	1055	6	55	55	NUM
inlawrev-4132	1055	7	.	.	PUNCT
inlawrev-4132	1056	1	347	347	NUM
inlawrev-4132	1056	2	.	.	PUNCT
inlawrev-4132	1056	3	mat	mat	NOUN
inlawrev-4132	1056	4	1155	1155	NUM
inlawrev-4132	1056	5	.	.	PUNCT
inlawrev-4132	1057	1	348	348	NUM
inlawrev-4132	1057	2	.	.	PUNCT
inlawrev-4132	1058	1	no	no	INTJ
inlawrev-4132	1058	2	.	.	NOUN
inlawrev-4132	1058	3	49t10	49t10	NUM
inlawrev-4132	1058	4	-	-	PUNCT
inlawrev-4132	1058	5	0903	0903	NUM
inlawrev-4132	1058	6	-	-	PUNCT
inlawrev-4132	1058	7	ta-7	ta-7	NOUN
inlawrev-4132	1058	8	,	,	PUNCT
inlawrev-4132	1058	9	2010	2010	NUM
inlawrev-4132	1058	10	ind	ind	NOUN
inlawrev-4132	1058	11	.	.	PUNCT
inlawrev-4132	1059	1	tax	tax	NOUN
inlawrev-4132	1059	2	lexis	lexis	NOUN
inlawrev-4132	1059	3	54	54	NUM
inlawrev-4132	1059	4	(	(	PUNCT
inlawrev-4132	1059	5	ind	ind	NOUN
inlawrev-4132	1059	6	.	.	PUNCT
inlawrev-4132	1060	1	t.c	t.c	PROPN
inlawrev-4132	1060	2	.	.	PUNCT
inlawrev-4132	1060	3	dec	dec	PROPN
inlawrev-4132	1060	4	.	.	PROPN
inlawrev-4132	1060	5	29	29	NUM
inlawrev-4132	1060	6	,	,	PUNCT
inlawrev-4132	1060	7	2010	2010	NUM
inlawrev-4132	1060	8	)	)	PUNCT
inlawrev-4132	1060	9	.	.	PUNCT
inlawrev-4132	1061	1	349	349	NUM
inlawrev-4132	1061	2	.	.	PUNCT
inlawrev-4132	1062	1	i	i	PRON
inlawrev-4132	1062	2	d	d	PROPN
inlawrev-4132	1062	3	at	at	ADP
inlawrev-4132	1062	4	*	*	PROPN
inlawrev-4132	1062	5	2	2	NUM
inlawrev-4132	1062	6	.	.	NOUN
inlawrev-4132	1062	7	350	350	NUM
inlawrev-4132	1062	8	.	.	PUNCT
inlawrev-4132	1063	1	m	m	VERB
inlawrev-4132	1063	2	at*3	at*3	PROPN
inlawrev-4132	1063	3	.	.	PROPN
inlawrev-4132	1064	1	351	351	NUM
inlawrev-4132	1064	2	.	.	PUNCT
inlawrev-4132	1065	1	i	i	PRON
inlawrev-4132	1065	2	d	d	PROPN
inlawrev-4132	1065	3	at	at	ADP
inlawrev-4132	1065	4	h.	h.	PROPN
inlawrev-4132	1065	5	352	352	NUM
inlawrev-4132	1065	6	.	.	PUNCT
inlawrev-4132	1066	1	i	i	PRON
inlawrev-4132	1066	2	d	d	PROPN
inlawrev-4132	1066	3	353	353	NUM
inlawrev-4132	1066	4	.	.	PUNCT
inlawrev-4132	1067	1	i	i	PROPN
inlawrev-4132	1067	2	d	d	PROPN
inlawrev-4132	1067	3	354	354	NUM
inlawrev-4132	1067	4	.	.	PUNCT
inlawrev-4132	1067	5	idat*6	idat*6	X
inlawrev-4132	1067	6	.	.	NOUN
inlawrev-4132	1067	7	355	355	NUM
inlawrev-4132	1067	8	.	.	PUNCT
inlawrev-4132	1068	1	i	i	PRON
inlawrev-4132	1068	2	d	d	PROPN
inlawrev-4132	1068	3	at	at	ADP
inlawrev-4132	1068	4	*	*	PROPN
inlawrev-4132	1068	5	9	9	NUM
inlawrev-4132	1068	6	.	.	NOUN
inlawrev-4132	1068	7	356	356	NUM
inlawrev-4132	1068	8	.	.	PUNCT
inlawrev-4132	1069	1	i	i	PRON
inlawrev-4132	1069	2	d	d	PROPN
inlawrev-4132	1069	3	2011	2011	NUM
inlawrev-4132	1069	4	]	]	PUNCT
inlawrev-4132	1069	5	taxation	taxation	NOUN
inlawrev-4132	1069	6	1505	1505	NUM
inlawrev-4132	1069	7	vendors	vendor	NOUN
inlawrev-4132	1069	8	,	,	PUNCT
inlawrev-4132	1069	9	and	and	CCONJ
inlawrev-4132	1069	10	assembly	assembly	NOUN
inlawrev-4132	1069	11	houses	house	NOUN
inlawrev-4132	1069	12	should	should	AUX
inlawrev-4132	1069	13	be	be	AUX
inlawrev-4132	1069	14	considered	consider	VERB
inlawrev-4132	1069	15	one	one	NUM
inlawrev-4132	1069	16	retail	retail	ADJ
inlawrev-4132	1069	17	unitary	unitary	ADJ
inlawrev-4132	1069	18	transaction	transaction	NOUN
inlawrev-4132	1069	19	.	.	PUNCT
inlawrev-4132	1070	1	the	the	DET
inlawrev-4132	1070	2	court	court	NOUN
inlawrev-4132	1070	3	disagreed	disagree	VERB
inlawrev-4132	1070	4	and	and	CCONJ
inlawrev-4132	1070	5	held	hold	VERB
inlawrev-4132	1070	6	that	that	SCONJ
inlawrev-4132	1070	7	the	the	DET
inlawrev-4132	1070	8	undisputed	undisputed	ADJ
inlawrev-4132	1070	9	material	material	NOUN
inlawrev-4132	1070	10	facts	fact	NOUN
inlawrev-4132	1070	11	proved	prove	VERB
inlawrev-4132	1070	12	the	the	DET
inlawrev-4132	1070	13	transactions	transaction	NOUN
inlawrev-4132	1070	14	were	be	AUX
inlawrev-4132	1070	15	separate	separate	ADJ
inlawrev-4132	1070	16	.	.	PUNCT
inlawrev-4132	1071	1	the	the	DET
inlawrev-4132	1071	2	court	court	NOUN
inlawrev-4132	1071	3	examined	examine	VERB
inlawrev-4132	1071	4	each	each	DET
inlawrev-4132	1071	5	step	step	NOUN
inlawrev-4132	1071	6	in	in	ADP
inlawrev-4132	1071	7	the	the	DET
inlawrev-4132	1071	8	manufacturing	manufacturing	NOUN
inlawrev-4132	1071	9	process	process	NOUN
inlawrev-4132	1071	10	of	of	ADP
inlawrev-4132	1071	11	the	the	DET
inlawrev-4132	1071	12	rom	rom	NOUN
inlawrev-4132	1071	13	packages	package	NOUN
inlawrev-4132	1071	14	and	and	CCONJ
inlawrev-4132	1071	15	cm	cm	NOUN
inlawrev-4132	1071	16	materials	material	NOUN
inlawrev-4132	1071	17	and	and	CCONJ
inlawrev-4132	1071	18	found	find	VERB
inlawrev-4132	1071	19	that	that	SCONJ
inlawrev-4132	1071	20	aol	aol	NOUN
inlawrev-4132	1071	21	's	's	PART
inlawrev-4132	1071	22	transactions	transaction	NOUN
inlawrev-4132	1071	23	with	with	ADP
inlawrev-4132	1071	24	regard	regard	NOUN
inlawrev-4132	1071	25	to	to	ADP
inlawrev-4132	1071	26	the	the	DET
inlawrev-4132	1071	27	production	production	NOUN
inlawrev-4132	1071	28	ofpromotional	ofpromotional	ADJ
inlawrev-4132	1071	29	materials	material	NOUN
inlawrev-4132	1071	30	did	do	AUX
inlawrev-4132	1071	31	"	"	PUNCT
inlawrev-4132	1071	32	not	not	PART
inlawrev-4132	1071	33	serve	serve	VERB
inlawrev-4132	1071	34	as	as	ADP
inlawrev-4132	1071	35	the	the	DET
inlawrev-4132	1071	36	basis	basis	NOUN
inlawrev-4132	1071	37	for	for	ADP
inlawrev-4132	1071	38	imposition	imposition	NOUN
inlawrev-4132	1071	39	of	of	ADP
inlawrev-4132	1071	40	indiana	indiana	PROPN
inlawrev-4132	1071	41	's	's	PART
inlawrev-4132	1071	42	use	use	NOUN
inlawrev-4132	1071	43	tax	tax	NOUN
inlawrev-4132	1071	44	.	.	PUNCT
inlawrev-4132	1071	45	"^^^	"^^^	PUNCT
inlawrev-4132	1072	1	the	the	DET
inlawrev-4132	1072	2	court	court	NOUN
inlawrev-4132	1072	3	further	far	ADV
inlawrev-4132	1072	4	explained	explain	VERB
inlawrev-4132	1072	5	that	that	SCONJ
inlawrev-4132	1072	6	in	in	ADP
inlawrev-4132	1072	7	order	order	NOUN
inlawrev-4132	1072	8	for	for	SCONJ
inlawrev-4132	1072	9	aol	aol	NOUN
inlawrev-4132	1072	10	to	to	PART
inlawrev-4132	1072	11	incur	incur	VERB
inlawrev-4132	1072	12	a	a	DET
inlawrev-4132	1072	13	use	use	NOUN
inlawrev-4132	1072	14	tax	tax	NOUN
inlawrev-4132	1072	15	liability	liability	NOUN
inlawrev-4132	1072	16	,	,	PUNCT
inlawrev-4132	1072	17	it	it	PRON
inlawrev-4132	1072	18	must	must	AUX
inlawrev-4132	1072	19	have	have	AUX
inlawrev-4132	1072	20	acquired	acquire	VERB
inlawrev-4132	1072	21	tangible	tangible	ADJ
inlawrev-4132	1072	22	personal	personal	ADJ
inlawrev-4132	1072	23	property	property	NOUN
inlawrev-4132	1072	24	in	in	ADP
inlawrev-4132	1072	25	retail	retail	ADJ
inlawrev-4132	1072	26	transactions	transaction	NOUN
inlawrev-4132	1072	27	and	and	CCONJ
inlawrev-4132	1072	28	must	must	AUX
inlawrev-4132	1072	29	have	have	AUX
inlawrev-4132	1072	30	then	then	ADV
inlawrev-4132	1072	31	used	use	VERB
inlawrev-4132	1072	32	,	,	PUNCT
inlawrev-4132	1072	33	stored	store	VERB
inlawrev-4132	1072	34	,	,	PUNCT
inlawrev-4132	1072	35	or	or	CCONJ
inlawrev-4132	1072	36	consumed	consume	VERB
inlawrev-4132	1072	37	that	that	SCONJ
inlawrev-4132	1072	38	tangible	tangible	ADJ
inlawrev-4132	1072	39	personal	personal	ADJ
inlawrev-4132	1072	40	property	property	NOUN
inlawrev-4132	1072	41	in	in	ADP
inlawrev-4132	1072	42	indiana	indiana	PROPN
inlawrev-4132	1072	43	.	.	PUNCT
inlawrev-4132	1073	1	the	the	DET
inlawrev-4132	1073	2	court	court	NOUN
inlawrev-4132	1073	3	found	find	VERB
inlawrev-4132	1073	4	that	that	SCONJ
inlawrev-4132	1073	5	"	"	PUNCT
inlawrev-4132	1073	6	[	[	X
inlawrev-4132	1073	7	w]hile	w]hile	ADP
inlawrev-4132	1073	8	aol	aol	PROPN
inlawrev-4132	1073	9	indisputably	indisputably	ADV
inlawrev-4132	1073	10	used	use	VERB
inlawrev-4132	1073	11	the	the	DET
inlawrev-4132	1073	12	rom	rom	NOUN
inlawrev-4132	1074	1	[	[	X
inlawrev-4132	1074	2	pjackages	pjackage	NOUN
inlawrev-4132	1074	3	and	and	CCONJ
inlawrev-4132	1074	4	cm	cm	NOUN
inlawrev-4132	1074	5	[	[	X
inlawrev-4132	1074	6	m]aterials	m]aterial	NOUN
inlawrev-4132	1074	7	in	in	ADP
inlawrev-4132	1074	8	indiana	indiana	PROPN
inlawrev-4132	1074	9	,	,	PUNCT
inlawrev-4132	1074	10	it	it	PRON
inlawrev-4132	1074	11	did	do	AUX
inlawrev-4132	1074	12	not	not	PART
inlawrev-4132	1074	13	acquire	acquire	VERB
inlawrev-4132	1074	14	them	they	PRON
inlawrev-4132	1074	15	in	in	ADP
inlawrev-4132	1074	16	retail	retail	ADJ
inlawrev-4132	1074	17	transactions	transaction	NOUN
inlawrev-4132	1074	18	or	or	CCONJ
inlawrev-4132	1074	19	retail	retail	ADJ
inlawrev-4132	1074	20	unitary	unitary	ADJ
inlawrev-4132	1074	21	transactions	transaction	NOUN
inlawrev-4132	1074	22	,	,	PUNCT
inlawrev-4132	1074	23	"	"	PUNCT
inlawrev-4132	1074	24	and	and	CCONJ
inlawrev-4132	1074	25	therefore	therefore	ADV
inlawrev-4132	1074	26	,	,	PUNCT
inlawrev-4132	1074	27	the	the	DET
inlawrev-4132	1074	28	department	department	NOUN
inlawrev-4132	1074	29	's	's	PART
inlawrev-4132	1074	30	denials	denial	NOUN
inlawrev-4132	1074	31	of	of	ADP
inlawrev-4132	1074	32	aol	aol	NOUN
inlawrev-4132	1074	33	's	's	PART
inlawrev-4132	1074	34	two	two	NUM
inlawrev-4132	1074	35	claims	claim	NOUN
inlawrev-4132	1074	36	were	be	AUX
inlawrev-4132	1074	37	improper.^^^	improper.^^^	ADJ
inlawrev-4132	1074	38	d.	d.	PROPN
inlawrev-4132	1074	39	personal	personal	PROPN
inlawrev-4132	1074	40	property	property	NOUN
inlawrev-4132	1074	41	tax	tax	NOUN
inlawrev-4132	1074	42	1	1	NUM
inlawrev-4132	1074	43	.	.	PUNCT
inlawrev-4132	1074	44	lake	lake	PROPN
inlawrev-4132	1074	45	county	county	PROPN
inlawrev-4132	1074	46	assessor	assessor	NOUN
inlawrev-4132	1074	47	v.	v.	PROPN
inlawrev-4132	1074	48	amoco	amoco	PROPN
inlawrev-4132	1074	49	sulftir	sulftir	PROPN
inlawrev-4132	1074	50	recovery	recovery	NOUN
inlawrev-4132	1074	51	corp.^^^—^amoco	corp.^^^—^amoco	NUM
inlawrev-4132	1074	52	sulfur	sulfur	NOUN
inlawrev-4132	1074	53	recovery	recovery	NOUN
inlawrev-4132	1074	54	corporation	corporation	NOUN
inlawrev-4132	1074	55	,	,	PUNCT
inlawrev-4132	1074	56	bp	bp	PROPN
inlawrev-4132	1074	57	products	products	PROPN
inlawrev-4132	1074	58	north	north	PROPN
inlawrev-4132	1074	59	america	america	PROPN
inlawrev-4132	1074	60	,	,	PUNCT
inlawrev-4132	1074	61	inc	inc	PROPN
inlawrev-4132	1074	62	.	.	PROPN
inlawrev-4132	1074	63	,	,	PUNCT
inlawrev-4132	1074	64	and	and	CCONJ
inlawrev-4132	1074	65	bp	bp	PROPN
inlawrev-4132	1074	66	products	products	PROPN
inlawrev-4132	1074	67	north	north	PROPN
inlawrev-4132	1074	68	america	america	PROPN
inlawrev-4132	1074	69	,	,	PUNCT
inlawrev-4132	1074	70	inc	inc	PROPN
inlawrev-4132	1074	71	.	.	PROPN
inlawrev-4132	1075	1	(	(	PUNCT
inlawrev-4132	1075	2	collectively	collectively	ADV
inlawrev-4132	1075	3	,	,	PUNCT
inlawrev-4132	1075	4	"	"	PUNCT
inlawrev-4132	1075	5	bp	bp	PROPN
inlawrev-4132	1075	6	"	"	PUNCT
inlawrev-4132	1075	7	)	)	PUNCT
inlawrev-4132	1075	8	owned	own	VERB
inlawrev-4132	1075	9	and	and	CCONJ
inlawrev-4132	1075	10	operated	operate	VERB
inlawrev-4132	1075	11	a	a	DET
inlawrev-4132	1075	12	1400	1400	NUM
inlawrev-4132	1075	13	-	-	PUNCT
inlawrev-4132	1075	14	acre	acre	NOUN
inlawrev-4132	1075	15	refinery	refinery	NOUN
inlawrev-4132	1075	16	that	that	PRON
inlawrev-4132	1075	17	stretched	stretch	VERB
inlawrev-4132	1075	18	across	across	ADP
inlawrev-4132	1075	19	the	the	DET
inlawrev-4132	1075	20	indiana	indiana	PROPN
inlawrev-4132	1075	21	cities	city	NOUN
inlawrev-4132	1075	22	ofwhiting	ofwhiting	PROPN
inlawrev-4132	1075	23	,	,	PUNCT
inlawrev-4132	1075	24	hammond	hammond	PROPN
inlawrev-4132	1075	25	,	,	PUNCT
inlawrev-4132	1075	26	and	and	CCONJ
inlawrev-4132	1075	27	east	east	PROPN
inlawrev-4132	1075	28	chicago	chicago	PROPN
inlawrev-4132	1075	29	.	.	PUNCT
inlawrev-4132	1076	1	bp	bp	PROPN
inlawrev-4132	1076	2	timely	timely	ADV
inlawrev-4132	1076	3	filed	file	VERB
inlawrev-4132	1076	4	its	its	PRON
inlawrev-4132	1076	5	business	business	NOUN
inlawrev-4132	1076	6	tangible	tangible	ADJ
inlawrev-4132	1076	7	personal	personal	ADJ
inlawrev-4132	1076	8	property	property	NOUN
inlawrev-4132	1076	9	returns	return	NOUN
inlawrev-4132	1076	10	for	for	ADP
inlawrev-4132	1076	11	the	the	DET
inlawrev-4132	1076	12	2004	2004	NUM
inlawrev-4132	1076	13	,	,	PUNCT
inlawrev-4132	1076	14	2005	2005	NUM
inlawrev-4132	1076	15	,	,	PUNCT
inlawrev-4132	1076	16	and	and	CCONJ
inlawrev-4132	1076	17	2006	2006	NUM
inlawrev-4132	1076	18	tax	tax	NOUN
inlawrev-4132	1076	19	years.^^^	years.^^^	PROPN
inlawrev-4132	1076	20	bp	bp	PROPN
inlawrev-4132	1076	21	used	use	VERB
inlawrev-4132	1076	22	the	the	DET
inlawrev-4132	1076	23	dlgf	dlgf	NOUN
inlawrev-4132	1076	24	's	's	PART
inlawrev-4132	1076	25	personal	personal	ADJ
inlawrev-4132	1076	26	property	property	NOUN
inlawrev-4132	1076	27	tax	tax	NOUN
inlawrev-4132	1076	28	return	return	NOUN
inlawrev-4132	1076	29	forms	form	NOUN
inlawrev-4132	1076	30	to	to	PART
inlawrev-4132	1076	31	complete	complete	VERB
inlawrev-4132	1076	32	the	the	DET
inlawrev-4132	1076	33	returns	return	NOUN
inlawrev-4132	1076	34	,	,	PUNCT
inlawrev-4132	1076	35	following	follow	VERB
inlawrev-4132	1076	36	the	the	DET
inlawrev-4132	1076	37	given	give	VERB
inlawrev-4132	1076	38	instructions	instruction	NOUN
inlawrev-4132	1076	39	.	.	PUNCT
inlawrev-4132	1077	1	on	on	ADP
inlawrev-4132	1077	2	the	the	DET
inlawrev-4132	1077	3	returns	return	NOUN
inlawrev-4132	1077	4	,	,	PUNCT
inlawrev-4132	1077	5	bp	bp	PROPN
inlawrev-4132	1077	6	"	"	PUNCT
inlawrev-4132	1077	7	reported	report	VERB
inlawrev-4132	1077	8	the	the	DET
inlawrev-4132	1077	9	actual	actual	ADJ
inlawrev-4132	1077	10	cost	cost	NOUN
inlawrev-4132	1077	11	of	of	ADP
inlawrev-4132	1077	12	all	all	PRON
inlawrev-4132	1077	13	of	of	ADP
inlawrev-4132	1077	14	its	its	PRON
inlawrev-4132	1077	15	depreciable	depreciable	ADJ
inlawrev-4132	1077	16	business	business	NOUN
inlawrev-4132	1077	17	tangible	tangible	ADJ
inlawrev-4132	1077	18	personal	personal	ADJ
inlawrev-4132	1077	19	property	property	NOUN
inlawrev-4132	1077	20	,	,	PUNCT
inlawrev-4132	1077	21	it	it	PRON
inlawrev-4132	1077	22	deducted	deduct	VERB
inlawrev-4132	1077	23	the	the	DET
inlawrev-4132	1077	24	cost	cost	NOUN
inlawrev-4132	1077	25	of	of	ADP
inlawrev-4132	1077	26	certain	certain	ADJ
inlawrev-4132	1077	27	property	property	NOUN
inlawrev-4132	1077	28	claimed	claim	VERB
inlawrev-4132	1077	29	to	to	PART
inlawrev-4132	1077	30	be	be	AUX
inlawrev-4132	1077	31	exempt	exempt	ADJ
inlawrev-4132	1077	32	air	air	NOUN
inlawrev-4132	1077	33	pollution	pollution	NOUN
inlawrev-4132	1077	34	control	control	NOUN
inlawrev-4132	1077	35	system	system	NOUN
inlawrev-4132	1077	36	(	(	PUNCT
inlawrev-4132	1077	37	hereinafter	hereinafter	NOUN
inlawrev-4132	1077	38	,	,	PUNCT
inlawrev-4132	1077	39	'	'	PUNCT
inlawrev-4132	1077	40	apcs	apc	NOUN
inlawrev-4132	1077	41	'	'	PART
inlawrev-4132	1077	42	)	)	PUNCT
inlawrev-4132	1077	43	property	property	NOUN
inlawrev-4132	1077	44	,	,	PUNCT
inlawrev-4132	1077	45	and	and	CCONJ
inlawrev-4132	1077	46	it	it	PRON
inlawrev-4132	1077	47	excluded	exclude	VERB
inlawrev-4132	1077	48	the	the	DET
inlawrev-4132	1077	49	assessed	assessed	ADJ
inlawrev-4132	1077	50	value	value	NOUN
inlawrev-4132	1077	51	of	of	ADP
inlawrev-4132	1077	52	the	the	DET
inlawrev-4132	1077	53	apcs	apc	NOUN
inlawrev-4132	1077	54	property	property	NOUN
inlawrev-4132	1077	55	from	from	ADP
inlawrev-4132	1077	56	its	its	PRON
inlawrev-4132	1077	57	overall	overall	ADJ
inlawrev-4132	1077	58	personal	personal	ADJ
inlawrev-4132	1077	59	property	property	NOUN
inlawrev-4132	1077	60	assessed	assess	VERB
inlawrev-4132	1077	61	value	value	NOUN
inlawrev-4132	1077	62	computation	computation	NOUN
inlawrev-4132	1077	63	.	.	PUNCT
inlawrev-4132	1078	1	"^^	"^^	PROPN
inlawrev-4132	1078	2	'	'	PUNCT
inlawrev-4132	1078	3	in	in	ADP
inlawrev-4132	1078	4	2004	2004	NUM
inlawrev-4132	1078	5	,	,	PUNCT
inlawrev-4132	1078	6	the	the	DET
inlawrev-4132	1078	7	lake	lake	PROPN
inlawrev-4132	1078	8	county	county	PROPN
inlawrev-4132	1078	9	assessor	assessor	NOUN
inlawrev-4132	1078	10	(	(	PUNCT
inlawrev-4132	1078	11	the	the	DET
inlawrev-4132	1078	12	"	"	PUNCT
inlawrev-4132	1078	13	assessor	assessor	NOUN
inlawrev-4132	1078	14	"	"	PUNCT
inlawrev-4132	1078	15	)	)	PUNCT
inlawrev-4132	1078	16	hired	hire	VERB
inlawrev-4132	1078	17	an	an	DET
inlawrev-4132	1078	18	accounting	accounting	NOUN
inlawrev-4132	1078	19	firm	firm	NOUN
inlawrev-4132	1078	20	to	to	PART
inlawrev-4132	1078	21	review	review	VERB
inlawrev-4132	1078	22	the	the	DET
inlawrev-4132	1078	23	accuracy	accuracy	NOUN
inlawrev-4132	1078	24	of	of	ADP
inlawrev-4132	1078	25	bp	bp	PROPN
inlawrev-4132	1078	26	's	's	PART
inlawrev-4132	1078	27	returns	return	NOUN
inlawrev-4132	1078	28	.	.	PUNCT
inlawrev-4132	1079	1	the	the	DET
inlawrev-4132	1079	2	accounting	accounting	NOUN
inlawrev-4132	1079	3	firm	firm	NOUN
inlawrev-4132	1079	4	did	do	AUX
inlawrev-4132	1079	5	not	not	PART
inlawrev-4132	1079	6	review	review	VERB
inlawrev-4132	1079	7	the	the	DET
inlawrev-4132	1079	8	propriety	propriety	NOUN
inlawrev-4132	1079	9	ofbp	ofbp	NOUN
inlawrev-4132	1079	10	's	's	PART
inlawrev-4132	1079	11	apcs	apc	NOUN
inlawrev-4132	1079	12	exemption	exemption	NOUN
inlawrev-4132	1079	13	claim	claim	NOUN
inlawrev-4132	1079	14	because	because	SCONJ
inlawrev-4132	1079	15	"	"	PUNCT
inlawrev-4132	1079	16	it	it	PRON
inlawrev-4132	1079	17	lacked	lack	VERB
inlawrev-4132	1079	18	the	the	DET
inlawrev-4132	1079	19	expertise	expertise	NOUN
inlawrev-4132	1079	20	.	.	PUNCT
inlawrev-4132	1080	1	"^^^	"^^^	PUNCT
inlawrev-4132	1081	1	in	in	ADP
inlawrev-4132	1081	2	2007	2007	NUM
inlawrev-4132	1081	3	,	,	PUNCT
inlawrev-4132	1081	4	the	the	DET
inlawrev-4132	1081	5	assessor	assessor	NOUN
inlawrev-4132	1081	6	hired	hire	VERB
inlawrev-4132	1081	7	a	a	DET
inlawrev-4132	1081	8	refinery	refinery	NOUN
inlawrev-4132	1081	9	engineer	engineer	NOUN
inlawrev-4132	1081	10	to	to	PART
inlawrev-4132	1081	11	review	review	VERB
inlawrev-4132	1081	12	bp	bp	PROPN
inlawrev-4132	1081	13	's	's	PART
inlawrev-4132	1081	14	apcs	apc	NOUN
inlawrev-4132	1081	15	exemption	exemption	NOUN
inlawrev-4132	1081	16	.	.	PUNCT
inlawrev-4132	1082	1	the	the	DET
inlawrev-4132	1082	2	assessor	assessor	NOUN
inlawrev-4132	1082	3	determined	determine	VERB
inlawrev-4132	1082	4	that	that	SCONJ
inlawrev-4132	1082	5	bp	bp	PROPN
inlawrev-4132	1082	6	's	's	PART
inlawrev-4132	1082	7	exemption	exemption	NOUN
inlawrev-4132	1082	8	claim	claim	NOUN
inlawrev-4132	1082	9	was	be	AUX
inlawrev-4132	1082	10	improper	improper	ADJ
inlawrev-4132	1082	11	based	base	VERB
inlawrev-4132	1082	12	on	on	ADP
inlawrev-4132	1082	13	the	the	DET
inlawrev-4132	1082	14	engineer	engineer	NOUN
inlawrev-4132	1082	15	's	's	PART
inlawrev-4132	1082	16	findings	finding	NOUN
inlawrev-4132	1082	17	.	.	PUNCT
inlawrev-4132	1083	1	the	the	DET
inlawrev-4132	1083	2	assessor	assessor	NOUN
inlawrev-4132	1083	3	notified	notify	VERB
inlawrev-4132	1083	4	bp	bp	PROPN
inlawrev-4132	1083	5	several	several	ADJ
inlawrev-4132	1083	6	times	time	NOUN
inlawrev-4132	1083	7	,	,	PUNCT
inlawrev-4132	1083	8	making	make	VERB
inlawrev-4132	1083	9	it	it	PRON
inlawrev-4132	1083	10	aware	aware	ADJ
inlawrev-4132	1083	11	of	of	ADP
inlawrev-4132	1083	12	the	the	DET
inlawrev-4132	1083	13	increase	increase	NOUN
inlawrev-4132	1083	14	in	in	ADP
inlawrev-4132	1083	15	value	value	NOUN
inlawrev-4132	1083	16	of	of	ADP
inlawrev-4132	1083	17	its	its	PRON
inlawrev-4132	1083	18	personal	personal	ADJ
inlawrev-4132	1083	19	property	property	NOUN
inlawrev-4132	1083	20	as	as	ADP
inlawrev-4132	1083	21	a	a	DET
inlawrev-4132	1083	22	result	result	NOUN
inlawrev-4132	1083	23	of	of	ADP
inlawrev-4132	1083	24	the	the	DET
inlawrev-4132	1083	25	disallowance	disallowance	NOUN
inlawrev-4132	1083	26	of	of	ADP
inlawrev-4132	1083	27	bp	bp	PROPN
inlawrev-4132	1083	28	's	's	PART
inlawrev-4132	1083	29	claimed	claim	VERB
inlawrev-4132	1083	30	apcs	apc	NOUN
inlawrev-4132	1083	31	exemption.^^^	exemption.^^^	PROPN
inlawrev-4132	1083	32	bp	bp	PROPN
inlawrev-4132	1083	33	challenged	challenge	VERB
inlawrev-4132	1083	34	the	the	DET
inlawrev-4132	1083	35	assessor	assessor	NOUN
inlawrev-4132	1083	36	's	's	PART
inlawrev-4132	1083	37	increased	increase	VERB
inlawrev-4132	1083	38	assessments	assessment	NOUN
inlawrev-4132	1083	39	,	,	PUNCT
inlawrev-4132	1083	40	arguing	argue	VERB
inlawrev-4132	1083	41	that	that	SCONJ
inlawrev-4132	1083	42	they	they	PRON
inlawrev-4132	1083	43	were	be	AUX
inlawrev-4132	1083	44	untimely	untimely	ADJ
inlawrev-4132	1083	45	.	.	PUNCT
inlawrev-4132	1084	1	the	the	DET
inlawrev-4132	1084	2	lake	lake	PROPN
inlawrev-4132	1084	3	county	county	PROPN
inlawrev-4132	1084	4	ptaboa	ptaboa	PROPN
inlawrev-4132	1084	5	conducted	conduct	VERB
inlawrev-4132	1084	6	a	a	DET
inlawrev-4132	1084	7	hearing	hearing	NOUN
inlawrev-4132	1084	8	and	and	CCONJ
inlawrev-4132	1084	9	determined	determine	VERB
inlawrev-4132	1084	10	that	that	SCONJ
inlawrev-4132	1084	11	under	under	ADP
inlawrev-4132	1084	12	357	357	NUM
inlawrev-4132	1084	13	.	.	PUNCT
inlawrev-4132	1085	1	m	m	VERB
inlawrev-4132	1085	2	at	at	ADP
inlawrev-4132	1085	3	*	*	NOUN
inlawrev-4132	1085	4	1	1	NUM
inlawrev-4132	1085	5	1	1	NUM
inlawrev-4132	1085	6	(	(	PUNCT
inlawrev-4132	1085	7	citation	citation	NOUN
inlawrev-4132	1085	8	omitted	omit	VERB
inlawrev-4132	1085	9	)	)	PUNCT
inlawrev-4132	1085	10	.	.	PUNCT
inlawrev-4132	1086	1	358	358	NUM
inlawrev-4132	1086	2	.	.	PUNCT
inlawrev-4132	1087	1	mat*13	mat*13	NOUN
inlawrev-4132	1087	2	.	.	PUNCT
inlawrev-4132	1088	1	359	359	NUM
inlawrev-4132	1088	2	.	.	PUNCT
inlawrev-4132	1089	1	930	930	NUM
inlawrev-4132	1089	2	n.e.2d	n.e.2d	NOUN
inlawrev-4132	1089	3	1248	1248	NUM
inlawrev-4132	1089	4	(	(	PUNCT
inlawrev-4132	1089	5	ind	ind	NOUN
inlawrev-4132	1089	6	.	.	PUNCT
inlawrev-4132	1090	1	t.c	t.c	PROPN
inlawrev-4132	1090	2	.	.	PROPN
inlawrev-4132	1090	3	2010	2010	NUM
inlawrev-4132	1090	4	)	)	PUNCT
inlawrev-4132	1090	5	.	.	PUNCT
inlawrev-4132	1091	1	360	360	NUM
inlawrev-4132	1091	2	.	.	PUNCT
inlawrev-4132	1092	1	i	i	PRON
inlawrev-4132	1092	2	d.	d.	PROPN
inlawrev-4132	1092	3	at	at	ADP
inlawrev-4132	1092	4	1249	1249	NUM
inlawrev-4132	1092	5	.	.	PUNCT
inlawrev-4132	1093	1	361	361	NUM
inlawrev-4132	1093	2	.	.	PUNCT
inlawrev-4132	1094	1	i	i	PRON
inlawrev-4132	1094	2	d.	d.	PROPN
inlawrev-4132	1094	3	362	362	NUM
inlawrev-4132	1094	4	.	.	PUNCT
inlawrev-4132	1095	1	i	i	PRON
inlawrev-4132	1095	2	d	d	PROPN
inlawrev-4132	1095	3	363	363	NUM
inlawrev-4132	1095	4	.	.	PUNCT
inlawrev-4132	1095	5	mat	mat	PROPN
inlawrev-4132	1095	6	1250	1250	NUM
inlawrev-4132	1095	7	.	.	PUNCT
inlawrev-4132	1096	1	1506	1506	NUM
inlawrev-4132	1096	2	indiana	indiana	PROPN
inlawrev-4132	1096	3	law	law	PROPN
inlawrev-4132	1096	4	review	review	NOUN
inlawrev-4132	1096	5	[	[	X
inlawrev-4132	1096	6	vol	vol	NOUN
inlawrev-4132	1096	7	.	.	PUNCT
inlawrev-4132	1097	1	44:1467	44:1467	NUM
inlawrev-4132	1097	2	indiana	indiana	PROPN
inlawrev-4132	1097	3	code	code	PROPN
inlawrev-4132	1097	4	section	section	NOUN
inlawrev-4132	1097	5	6	6	NUM
inlawrev-4132	1097	6	-	-	SYM
inlawrev-4132	1097	7	1.1	1.1	NUM
inlawrev-4132	1097	8	-	-	PUNCT
inlawrev-4132	1097	9	9	9	NUM
inlawrev-4132	1097	10	-	-	SYM
inlawrev-4132	1097	11	3	3	NUM
inlawrev-4132	1097	12	,	,	PUNCT
inlawrev-4132	1097	13	the	the	DET
inlawrev-4132	1097	14	assessments	assessment	NOUN
inlawrev-4132	1097	15	were	be	AUX
inlawrev-4132	1097	16	timely	timely	ADJ
inlawrev-4132	1097	17	.	.	PUNCT
inlawrev-4132	1098	1	bp	bp	PROPN
inlawrev-4132	1098	2	filed	file	VERB
inlawrev-4132	1098	3	six	six	NUM
inlawrev-4132	1098	4	petitions	petition	NOUN
inlawrev-4132	1098	5	for	for	ADP
inlawrev-4132	1098	6	review	review	NOUN
inlawrev-4132	1098	7	with	with	ADP
inlawrev-4132	1098	8	the	the	DET
inlawrev-4132	1098	9	ibtr	ibtr	VERB
inlawrev-4132	1098	10	.	.	PUNCT
inlawrev-4132	1099	1	at	at	ADP
inlawrev-4132	1099	2	a	a	DET
inlawrev-4132	1099	3	hearing	hearing	NOUN
inlawrev-4132	1099	4	before	before	ADP
inlawrev-4132	1099	5	the	the	DET
inlawrev-4132	1099	6	ibtr	ibtr	ADJ
inlawrev-4132	1099	7	,	,	PUNCT
inlawrev-4132	1099	8	bp	bp	PROPN
inlawrev-4132	1099	9	renewed	renew	VERB
inlawrev-4132	1099	10	its	its	PRON
inlawrev-4132	1099	11	assertion	assertion	NOUN
inlawrev-4132	1099	12	that	that	SCONJ
inlawrev-4132	1099	13	the	the	DET
inlawrev-4132	1099	14	assessments	assessment	NOUN
inlawrev-4132	1099	15	were	be	AUX
inlawrev-4132	1099	16	untimely	untimely	ADJ
inlawrev-4132	1099	17	and	and	CCONJ
inlawrev-4132	1099	18	requested	request	VERB
inlawrev-4132	1099	19	its	its	PRON
inlawrev-4132	1099	20	prior	prior	ADJ
inlawrev-4132	1099	21	assessments	assessment	NOUN
inlawrev-4132	1099	22	to	to	PART
inlawrev-4132	1099	23	be	be	AUX
inlawrev-4132	1099	24	reinstated.^^^	reinstated.^^^	PROPN
inlawrev-4132	1099	25	the	the	DET
inlawrev-4132	1099	26	ibtr	ibtr	VERB
inlawrev-4132	1099	27	found	find	VERB
inlawrev-4132	1099	28	that	that	SCONJ
inlawrev-4132	1099	29	bp	bp	PROPN
inlawrev-4132	1099	30	's	's	PART
inlawrev-4132	1099	31	returns	return	NOUN
inlawrev-4132	1099	32	"	"	PUNCT
inlawrev-4132	1099	33	substantially	substantially	ADV
inlawrev-4132	1099	34	complied	comply	VERB
inlawrev-4132	1099	35	with	with	ADP
inlawrev-4132	1099	36	the	the	DET
inlawrev-4132	1099	37	apcs	apc	NOUN
inlawrev-4132	1099	38	statutes	statute	NOUN
inlawrev-4132	1099	39	and	and	CCONJ
inlawrev-4132	1099	40	regulations	regulation	NOUN
inlawrev-4132	1099	41	,	,	PUNCT
inlawrev-4132	1100	1	[	[	X
inlawrev-4132	1100	2	and	and	CCONJ
inlawrev-4132	1100	3	]	]	X
inlawrev-4132	1100	4	the	the	DET
inlawrev-4132	1100	5	assessments	assessment	NOUN
inlawrev-4132	1100	6	were	be	AUX
inlawrev-4132	1100	7	untimely	untimely	ADJ
inlawrev-4132	1100	8	under	under	ADP
inlawrev-4132	1100	9	indiana	indiana	PROPN
inlawrev-4132	1100	10	code	code	PROPN
inlawrev-4132	1100	11	.	.	PUNCT
inlawrev-4132	1100	12	.	.	PUNCT
inlawrev-4132	1100	13	.	.	PUNCT
inlawrev-4132	1101	1	[	[	X
inlawrev-4132	1101	2	section	section	NOUN
inlawrev-4132	1101	3	]	]	PUNCT
inlawrev-4132	1101	4	6	6	NUM
inlawrev-4132	1101	5	-	-	SYM
inlawrev-4132	1101	6	1.1	1.1	NUM
inlawrev-4132	1101	7	-	-	PUNCT
inlawrev-4132	1101	8	16	16	NUM
inlawrev-4132	1101	9	-	-	PUNCT
inlawrev-4132	1101	10	1."^^^	1."^^^	NUM
inlawrev-4132	1101	11	the	the	DET
inlawrev-4132	1101	12	assessor	assessor	NOUN
inlawrev-4132	1101	13	initiated	initiate	VERB
inlawrev-4132	1101	14	an	an	DET
inlawrev-4132	1101	15	original	original	ADJ
inlawrev-4132	1101	16	tax	tax	NOUN
inlawrev-4132	1101	17	appeal	appeal	NOUN
inlawrev-4132	1101	18	.	.	PUNCT
inlawrev-4132	1102	1	on	on	ADP
inlawrev-4132	1102	2	appeal	appeal	NOUN
inlawrev-4132	1102	3	,	,	PUNCT
inlawrev-4132	1102	4	the	the	DET
inlawrev-4132	1102	5	assessor	assessor	NOUN
inlawrev-4132	1102	6	advanced	advance	VERB
inlawrev-4132	1102	7	several	several	ADJ
inlawrev-4132	1102	8	arguments	argument	NOUN
inlawrev-4132	1102	9	in	in	ADP
inlawrev-4132	1102	10	support	support	NOUN
inlawrev-4132	1102	11	of	of	ADP
inlawrev-4132	1102	12	its	its	PRON
inlawrev-4132	1102	13	claim	claim	NOUN
inlawrev-4132	1102	14	that	that	SCONJ
inlawrev-4132	1102	15	the	the	DET
inlawrev-4132	1102	16	ibtr	ibtr	NOUN
inlawrev-4132	1102	17	's	's	PART
inlawrev-4132	1102	18	grant	grant	NOUN
inlawrev-4132	1102	19	of	of	ADP
inlawrev-4132	1102	20	summary	summary	NOUN
inlawrev-4132	1102	21	judgment	judgment	NOUN
inlawrev-4132	1102	22	in	in	ADP
inlawrev-4132	1102	23	bp	bp	PROPN
inlawrev-4132	1102	24	's	's	PART
inlawrev-4132	1102	25	favor	favor	NOUN
inlawrev-4132	1102	26	was	be	AUX
inlawrev-4132	1102	27	in	in	ADP
inlawrev-4132	1102	28	error	error	NOUN
inlawrev-4132	1102	29	,	,	PUNCT
inlawrev-4132	1102	30	but	but	CCONJ
inlawrev-4132	1102	31	the	the	DET
inlawrev-4132	1102	32	court	court	NOUN
inlawrev-4132	1102	33	identified	identify	VERB
inlawrev-4132	1102	34	one	one	NUM
inlawrev-4132	1102	35	dispositive	dispositive	ADJ
inlawrev-4132	1102	36	issue	issue	NOUN
inlawrev-4132	1102	37	:	:	PUNCT
inlawrev-4132	1102	38	namely	namely	ADV
inlawrev-4132	1102	39	,	,	PUNCT
inlawrev-4132	1102	40	"	"	PUNCT
inlawrev-4132	1102	41	whether	whether	SCONJ
inlawrev-4132	1102	42	bp	bp	PROPN
inlawrev-4132	1102	43	's	's	PART
inlawrev-4132	1102	44	[	[	X
inlawrev-4132	1102	45	r]etums	r]etum	NOUN
inlawrev-4132	1102	46	substantially	substantially	ADV
inlawrev-4132	1102	47	complied	comply	VERB
inlawrev-4132	1102	48	with	with	ADP
inlawrev-4132	1102	49	the	the	DET
inlawrev-4132	1102	50	apcs	apc	NOUN
inlawrev-4132	1102	51	statutes	statute	NOUN
inlawrev-4132	1102	52	and	and	CCONJ
inlawrev-4132	1102	53	regulations	regulation	NOUN
inlawrev-4132	1102	54	.	.	PUNCT
inlawrev-4132	1102	55	"^^^	"^^^	PUNCT
inlawrev-4132	1103	1	specifically	specifically	ADV
inlawrev-4132	1103	2	,	,	PUNCT
inlawrev-4132	1103	3	the	the	DET
inlawrev-4132	1103	4	assessor	assessor	NOUN
inlawrev-4132	1103	5	asserted	assert	VERB
inlawrev-4132	1103	6	that	that	SCONJ
inlawrev-4132	1103	7	the	the	DET
inlawrev-4132	1103	8	altered	altered	ADJ
inlawrev-4132	1103	9	assessment	assessment	NOUN
inlawrev-4132	1103	10	was	be	AUX
inlawrev-4132	1103	11	timely	timely	ADJ
inlawrev-4132	1103	12	because	because	SCONJ
inlawrev-4132	1103	13	the	the	DET
inlawrev-4132	1103	14	time	time	NOUN
inlawrev-4132	1103	15	frame	frame	NOUN
inlawrev-4132	1103	16	under	under	ADP
inlawrev-4132	1103	17	which	which	PRON
inlawrev-4132	1103	18	the	the	DET
inlawrev-4132	1103	19	assessor	assessor	NOUN
inlawrev-4132	1103	20	could	could	AUX
inlawrev-4132	1103	21	alter	alter	VERB
inlawrev-4132	1103	22	bp	bp	PROPN
inlawrev-4132	1103	23	's	's	PART
inlawrev-4132	1103	24	returns	return	NOUN
inlawrev-4132	1103	25	depended	depend	VERB
inlawrev-4132	1103	26	on	on	ADP
inlawrev-4132	1103	27	the	the	DET
inlawrev-4132	1103	28	finding	finding	NOUN
inlawrev-4132	1103	29	that	that	SCONJ
inlawrev-4132	1103	30	bp	bp	PROPN
inlawrev-4132	1103	31	had	have	AUX
inlawrev-4132	1103	32	failed	fail	VERB
inlawrev-4132	1103	33	to	to	PART
inlawrev-4132	1103	34	substantially	substantially	ADV
inlawrev-4132	1103	35	comply	comply	VERB
inlawrev-4132	1103	36	with	with	ADP
inlawrev-4132	1103	37	the	the	DET
inlawrev-4132	1103	38	apcs	apc	NOUN
inlawrev-4132	1103	39	statutes	statute	NOUN
inlawrev-4132	1103	40	and	and	CCONJ
inlawrev-4132	1103	41	regulations	regulation	NOUN
inlawrev-4132	1103	42	.	.	PUNCT
inlawrev-4132	1104	1	the	the	DET
inlawrev-4132	1104	2	court	court	NOUN
inlawrev-4132	1104	3	explained	explain	VERB
inlawrev-4132	1104	4	that	that	SCONJ
inlawrev-4132	1104	5	the	the	DET
inlawrev-4132	1104	6	main	main	ADJ
inlawrev-4132	1104	7	objectives	objective	NOUN
inlawrev-4132	1104	8	of	of	ADP
inlawrev-4132	1104	9	indiana	indiana	PROPN
inlawrev-4132	1104	10	's	's	PART
inlawrev-4132	1104	11	personal	personal	ADJ
inlawrev-4132	1104	12	property	property	NOUN
inlawrev-4132	1104	13	tax	tax	NOUN
inlawrev-4132	1104	14	system	system	NOUN
inlawrev-4132	1104	15	are	be	AUX
inlawrev-4132	1104	16	full	full	ADJ
inlawrev-4132	1104	17	disclosure	disclosure	NOUN
inlawrev-4132	1104	18	and	and	CCONJ
inlawrev-4132	1104	19	accurate	accurate	ADJ
inlawrev-4132	1104	20	reporting.^^^	reporting.^^^	PROPN
inlawrev-4132	1104	21	indiana	indiana	PROPN
inlawrev-4132	1104	22	's	's	PART
inlawrev-4132	1104	23	apcs	apc	NOUN
inlawrev-4132	1104	24	return	return	VERB
inlawrev-4132	1104	25	forms	form	NOUN
inlawrev-4132	1104	26	allow	allow	VERB
inlawrev-4132	1104	27	for	for	SCONJ
inlawrev-4132	1104	28	a	a	DET
inlawrev-4132	1104	29	taxpayer	taxpayer	NOUN
inlawrev-4132	1104	30	to	to	PART
inlawrev-4132	1104	31	accurately	accurately	ADV
inlawrev-4132	1104	32	disclose	disclose	VERB
inlawrev-4132	1104	33	property	property	NOUN
inlawrev-4132	1104	34	entitled	entitle	VERB
inlawrev-4132	1104	35	to	to	ADP
inlawrev-4132	1104	36	the	the	DET
inlawrev-4132	1104	37	apcs	apc	NOUN
inlawrev-4132	1104	38	exemption	exemption	NOUN
inlawrev-4132	1104	39	,	,	PUNCT
inlawrev-4132	1104	40	and	and	CCONJ
inlawrev-4132	1104	41	they	they	PRON
inlawrev-4132	1104	42	also	also	ADV
inlawrev-4132	1104	43	allow	allow	VERB
inlawrev-4132	1104	44	the	the	DET
inlawrev-4132	1104	45	assessor	assessor	NOUN
inlawrev-4132	1104	46	to	to	PART
inlawrev-4132	1104	47	preliminarily	preliminarily	ADV
inlawrev-4132	1104	48	evaluate	evaluate	VERB
inlawrev-4132	1104	49	whether	whether	SCONJ
inlawrev-4132	1104	50	such	such	ADJ
inlawrev-4132	1104	51	claim	claim	NOUN
inlawrev-4132	1104	52	is	be	AUX
inlawrev-4132	1104	53	proper	proper	ADJ
inlawrev-4132	1104	54	.	.	PUNCT
inlawrev-4132	1105	1	the	the	DET
inlawrev-4132	1105	2	court	court	NOUN
inlawrev-4132	1105	3	found	find	VERB
inlawrev-4132	1105	4	that	that	SCONJ
inlawrev-4132	1105	5	by	by	ADP
inlawrev-4132	1105	6	completing	complete	VERB
inlawrev-4132	1105	7	these	these	DET
inlawrev-4132	1105	8	return	return	NOUN
inlawrev-4132	1105	9	forms	form	NOUN
inlawrev-4132	1105	10	,	,	PUNCT
inlawrev-4132	1105	11	"	"	PUNCT
inlawrev-4132	1105	12	a	a	DET
inlawrev-4132	1105	13	taxpayer	taxpayer	NOUN
inlawrev-4132	1105	14	need	need	AUX
inlawrev-4132	1105	15	not	not	PART
inlawrev-4132	1105	16	provide	provide	VERB
inlawrev-4132	1105	17	a	a	DET
inlawrev-4132	1105	18	description	description	NOUN
inlawrev-4132	1105	19	of	of	ADP
inlawrev-4132	1105	20	its	its	PRON
inlawrev-4132	1105	21	property	property	NOUN
inlawrev-4132	1105	22	that	that	PRON
inlawrev-4132	1105	23	instantaneously	instantaneously	ADV
inlawrev-4132	1105	24	demonstrates	demonstrate	VERB
inlawrev-4132	1105	25	to	to	ADP
inlawrev-4132	1105	26	the	the	DET
inlawrev-4132	1105	27	assessor	assessor	NOUN
inlawrev-4132	1105	28	that	that	SCONJ
inlawrev-4132	1105	29	the	the	DET
inlawrev-4132	1105	30	equipment	equipment	NOUN
inlawrev-4132	1105	31	qualifies	qualify	VERB
inlawrev-4132	1105	32	for	for	ADP
inlawrev-4132	1105	33	the	the	DET
inlawrev-4132	1105	34	exemption	exemption	NOUN
inlawrev-4132	1105	35	or	or	CCONJ
inlawrev-4132	1105	36	how	how	SCONJ
inlawrev-4132	1105	37	the	the	DET
inlawrev-4132	1105	38	property	property	NOUN
inlawrev-4132	1105	39	is	be	AUX
inlawrev-4132	1105	40	used	use	VERB
inlawrev-4132	1105	41	within	within	ADP
inlawrev-4132	1105	42	the	the	DET
inlawrev-4132	1105	43	air	air	NOUN
inlawrev-4132	1105	44	pollution	pollution	NOUN
inlawrev-4132	1105	45	control	control	NOUN
inlawrev-4132	1105	46	system	system	NOUN
inlawrev-4132	1105	47	.	.	PUNCT
inlawrev-4132	1106	1	"^^^	"^^^	PUNCT
inlawrev-4132	1107	1	rather	rather	ADV
inlawrev-4132	1107	2	,	,	PUNCT
inlawrev-4132	1107	3	a	a	DET
inlawrev-4132	1107	4	taxpayer	taxpayer	NOUN
inlawrev-4132	1107	5	simply	simply	ADV
inlawrev-4132	1107	6	needs	need	VERB
inlawrev-4132	1107	7	to	to	PART
inlawrev-4132	1107	8	identify	identify	VERB
inlawrev-4132	1107	9	the	the	DET
inlawrev-4132	1107	10	property	property	NOUN
inlawrev-4132	1107	11	.	.	PUNCT
inlawrev-4132	1108	1	after	after	ADP
inlawrev-4132	1108	2	a	a	DET
inlawrev-4132	1108	3	thorough	thorough	ADJ
inlawrev-4132	1108	4	examination	examination	NOUN
inlawrev-4132	1108	5	of	of	ADP
inlawrev-4132	1108	6	the	the	DET
inlawrev-4132	1108	7	applicable	applicable	ADJ
inlawrev-4132	1108	8	regulations	regulation	NOUN
inlawrev-4132	1108	9	,	,	PUNCT
inlawrev-4132	1108	10	the	the	DET
inlawrev-4132	1108	11	court	court	NOUN
inlawrev-4132	1108	12	held	hold	VERB
inlawrev-4132	1108	13	that	that	SCONJ
inlawrev-4132	1108	14	"	"	PUNCT
inlawrev-4132	1108	15	a	a	DET
inlawrev-4132	1108	16	taxpayer	taxpayer	NOUN
inlawrev-4132	1108	17	's	's	PART
inlawrev-4132	1108	18	inaccurate	inaccurate	ADJ
inlawrev-4132	1108	19	determination	determination	NOUN
inlawrev-4132	1108	20	as	as	ADP
inlawrev-4132	1108	21	to	to	ADP
inlawrev-4132	1108	22	its	its	PRON
inlawrev-4132	1108	23	entitlement	entitlement	NOUN
inlawrev-4132	1108	24	to	to	ADP
inlawrev-4132	1108	25	a	a	DET
inlawrev-4132	1108	26	personal	personal	ADJ
inlawrev-4132	1108	27	property	property	NOUN
inlawrev-4132	1108	28	tax	tax	NOUN
inlawrev-4132	1108	29	exemption	exemption	NOUN
inlawrev-4132	1108	30	is	be	AUX
inlawrev-4132	1108	31	not	not	PART
inlawrev-4132	1108	32	a	a	DET
inlawrev-4132	1108	33	per	per	X
inlawrev-4132	1108	34	se	se	X
inlawrev-4132	1108	35	indicator	indicator	NOUN
inlawrev-4132	1108	36	of	of	ADP
inlawrev-4132	1108	37	bad	bad	ADJ
inlawrev-4132	1108	38	faith	faith	NOUN
inlawrev-4132	1108	39	,	,	PUNCT
inlawrev-4132	1108	40	fraud	fraud	NOUN
inlawrev-4132	1108	41	,	,	PUNCT
inlawrev-4132	1108	42	dishonesty	dishonesty	NOUN
inlawrev-4132	1108	43	,	,	PUNCT
inlawrev-4132	1108	44	or	or	CCONJ
inlawrev-4132	1108	45	a	a	DET
inlawrev-4132	1108	46	lack	lack	NOUN
inlawrev-4132	1108	47	of	of	ADP
inlawrev-4132	1108	48	substantial	substantial	ADJ
inlawrev-4132	1108	49	compliance	compliance	NOUN
inlawrev-4132	1108	50	.	.	PUNCT
inlawrev-4132	1109	1	"	"	PUNCT
inlawrev-4132	1109	2	^^^	^^^	ADP
inlawrev-4132	1109	3	the	the	DET
inlawrev-4132	1109	4	court	court	NOUN
inlawrev-4132	1109	5	found	find	VERB
inlawrev-4132	1109	6	that	that	SCONJ
inlawrev-4132	1109	7	for	for	ADP
inlawrev-4132	1109	8	the	the	DET
inlawrev-4132	1109	9	2004	2004	NUM
inlawrev-4132	1109	10	,	,	PUNCT
inlawrev-4132	1109	11	2005	2005	NUM
inlawrev-4132	1109	12	,	,	PUNCT
inlawrev-4132	1109	13	and	and	CCONJ
inlawrev-4132	1109	14	2006	2006	NUM
inlawrev-4132	1109	15	tax	tax	NOUN
inlawrev-4132	1109	16	years	year	NOUN
inlawrev-4132	1109	17	,	,	PUNCT
inlawrev-4132	1109	18	bp	bp	PROPN
inlawrev-4132	1109	19	's	's	PART
inlawrev-4132	1109	20	returns	return	NOUN
inlawrev-4132	1109	21	substantially	substantially	ADV
inlawrev-4132	1109	22	complied	comply	VERB
inlawrev-4132	1109	23	with	with	ADP
inlawrev-4132	1109	24	the	the	DET
inlawrev-4132	1109	25	various	various	ADJ
inlawrev-4132	1109	26	apcs	apc	NOUN
inlawrev-4132	1109	27	statutes	statute	NOUN
inlawrev-4132	1109	28	and	and	CCONJ
inlawrev-4132	1109	29	regulations	regulation	NOUN
inlawrev-4132	1109	30	;	;	PUNCT
inlawrev-4132	1109	31	therefore	therefore	ADV
inlawrev-4132	1109	32	,	,	PUNCT
inlawrev-4132	1109	33	the	the	DET
inlawrev-4132	1109	34	court	court	NOUN
inlawrev-4132	1109	35	affirmed	affirm	VERB
inlawrev-4132	1109	36	summary	summary	NOUN
inlawrev-4132	1109	37	judgment	judgment	NOUN
inlawrev-4132	1109	38	in	in	ADP
inlawrev-4132	1109	39	favor	favor	NOUN
inlawrev-4132	1109	40	of	of	ADP
inlawrev-4132	1109	41	bp.^^^	bp.^^^	PROPN
inlawrev-4132	1109	42	2	2	NUM
inlawrev-4132	1109	43	.	.	NOUN
inlawrev-4132	1109	44	lake	lake	PROPN
inlawrev-4132	1109	45	county	county	PROPN
inlawrev-4132	1109	46	assessor	assessor	NOUN
inlawrev-4132	1109	47	v.	v.	ADP
inlawrev-4132	1109	48	amoco	amoco	PROPN
inlawrev-4132	1109	49	sulfur	sulfur	NOUN
inlawrev-4132	1109	50	recovery	recovery	NOUN
inlawrev-4132	1109	51	corp.^^^—in	corp.^^^—in	PUNCT
inlawrev-4132	1109	52	2010	2010	NUM
inlawrev-4132	1109	53	,	,	PUNCT
inlawrev-4132	1109	54	the	the	DET
inlawrev-4132	1109	55	ibtr	ibtr	VERB
inlawrev-4132	1109	56	issued	issue	VERB
inlawrev-4132	1109	57	a	a	DET
inlawrev-4132	1109	58	final	final	ADJ
inlawrev-4132	1109	59	determination	determination	NOUN
inlawrev-4132	1109	60	regarding	regard	VERB
inlawrev-4132	1109	61	amoco	amoco	PROPN
inlawrev-4132	1109	62	sulfur	sulfur	NOUN
inlawrev-4132	1109	63	recovery	recovery	NOUN
inlawrev-4132	1109	64	corporation	corporation	NOUN
inlawrev-4132	1109	65	and	and	CCONJ
inlawrev-4132	1109	66	bp	bp	PROPN
inlawrev-4132	1109	67	products	products	PROPN
inlawrev-4132	1109	68	north	north	PROPN
inlawrev-4132	1109	69	america	america	PROPN
inlawrev-4132	1109	70	,	,	PUNCT
inlawrev-4132	1109	71	incorporated	incorporate	VERB
inlawrev-4132	1109	72	's	's	PART
inlawrev-4132	1109	73	(	(	PUNCT
inlawrev-4132	1109	74	collectively	collectively	ADV
inlawrev-4132	1109	75	,	,	PUNCT
inlawrev-4132	1109	76	"	"	PUNCT
inlawrev-4132	1109	77	the	the	DET
inlawrev-4132	1109	78	respondents	respondent	NOUN
inlawrev-4132	1109	79	"	"	PUNCT
inlawrev-4132	1109	80	)	)	PUNCT
inlawrev-4132	1109	81	2007	2007	NUM
inlawrev-4132	1109	82	personal	personal	ADJ
inlawrev-4132	1109	83	property	property	NOUN
inlawrev-4132	1109	84	assessment	assessment	NOUN
inlawrev-4132	1109	85	.	.	PUNCT
inlawrev-4132	1110	1	the	the	DET
inlawrev-4132	1110	2	lake	lake	PROPN
inlawrev-4132	1110	3	county	county	PROPN
inlawrev-4132	1110	4	assessor	assessor	NOUN
inlawrev-4132	1110	5	,	,	PUNCT
inlawrev-4132	1110	6	the	the	DET
inlawrev-4132	1110	7	north	north	PROPN
inlawrev-4132	1110	8	township	township	PROPN
inlawrev-4132	1110	9	assessor	assessor	NOUN
inlawrev-4132	1110	10	,	,	PUNCT
inlawrev-4132	1110	11	and	and	CCONJ
inlawrev-4132	1110	12	the	the	DET
inlawrev-4132	1110	13	lake	lake	PROPN
inlawrev-4132	1110	14	county	county	PROPN
inlawrev-4132	1110	15	ptaboa	ptaboa	PROPN
inlawrev-4132	1110	16	(	(	PUNCT
inlawrev-4132	1110	17	"	"	PUNCT
inlawrev-4132	1110	18	lake	lake	PROPN
inlawrev-4132	1110	19	county	county	PROPN
inlawrev-4132	1110	20	"	"	PUNCT
inlawrev-4132	1110	21	)	)	PUNCT
inlawrev-4132	1110	22	challenged	challenge	VERB
inlawrev-4132	1110	23	364	364	NUM
inlawrev-4132	1110	24	.	.	PUNCT
inlawrev-4132	1111	1	i	i	PRON
inlawrev-4132	1111	2	d.	d.	PROPN
inlawrev-4132	1111	3	365	365	NUM
inlawrev-4132	1111	4	.	.	PUNCT
inlawrev-4132	1112	1	i	i	PRON
inlawrev-4132	1112	2	d.	d.	PROPN
inlawrev-4132	1112	3	366	366	NUM
inlawrev-4132	1112	4	.	.	PUNCT
inlawrev-4132	1113	1	i	i	PRON
inlawrev-4132	1113	2	d	d	PROPN
inlawrev-4132	1113	3	at	at	ADP
inlawrev-4132	1113	4	1251	1251	NUM
inlawrev-4132	1113	5	.	.	PUNCT
inlawrev-4132	1114	1	367	367	NUM
inlawrev-4132	1114	2	.	.	PUNCT
inlawrev-4132	1115	1	i	i	PRON
inlawrev-4132	1115	2	d.	d.	PROPN
inlawrev-4132	1115	3	at	at	ADP
inlawrev-4132	1115	4	1252	1252	NUM
inlawrev-4132	1115	5	.	.	PUNCT
inlawrev-4132	1116	1	368	368	NUM
inlawrev-4132	1116	2	.	.	PUNCT
inlawrev-4132	1117	1	i	i	PRON
inlawrev-4132	1117	2	d.	d.	PROPN
inlawrev-4132	1117	3	at	at	ADP
inlawrev-4132	1117	4	1253	1253	NUM
inlawrev-4132	1117	5	.	.	PUNCT
inlawrev-4132	1118	1	369	369	NUM
inlawrev-4132	1118	2	.	.	PUNCT
inlawrev-4132	1119	1	i	i	PRON
inlawrev-4132	1119	2	d.	d.	PROPN
inlawrev-4132	1119	3	at	at	ADP
inlawrev-4132	1119	4	1255	1255	NUM
inlawrev-4132	1119	5	(	(	PUNCT
inlawrev-4132	1119	6	citation	citation	NOUN
inlawrev-4132	1119	7	omitted	omit	VERB
inlawrev-4132	1119	8	)	)	PUNCT
inlawrev-4132	1119	9	.	.	PUNCT
inlawrev-4132	1120	1	370	370	NUM
inlawrev-4132	1120	2	.	.	PUNCT
inlawrev-4132	1121	1	i	i	PRON
inlawrev-4132	1121	2	d.	d.	PROPN
inlawrev-4132	1121	3	at	at	ADP
inlawrev-4132	1121	4	1257	1257	NUM
inlawrev-4132	1121	5	.	.	PUNCT
inlawrev-4132	1122	1	371	371	NUM
inlawrev-4132	1122	2	.	.	PUNCT
inlawrev-4132	1123	1	no	no	INTJ
inlawrev-4132	1123	2	.	.	NOUN
inlawrev-4132	1123	3	49t10	49t10	NUM
inlawrev-4132	1123	4	-	-	PUNCT
inlawrev-4132	1123	5	1010	1010	NUM
inlawrev-4132	1123	6	-	-	SYM
inlawrev-4132	1123	7	ta-55	ta-55	NUM
inlawrev-4132	1123	8	,	,	PUNCT
inlawrev-4132	1123	9	2010	2010	NUM
inlawrev-4132	1123	10	ind	ind	NOUN
inlawrev-4132	1123	11	.	.	PUNCT
inlawrev-4132	1124	1	tax	tax	NOUN
inlawrev-4132	1124	2	lexis	lexis	NOUN
inlawrev-4132	1124	3	53	53	NUM
inlawrev-4132	1124	4	(	(	PUNCT
inlawrev-4132	1124	5	ind	ind	NOUN
inlawrev-4132	1124	6	.	.	PUNCT
inlawrev-4132	1125	1	t.c	t.c	PROPN
inlawrev-4132	1125	2	.	.	PUNCT
inlawrev-4132	1125	3	dec	dec	PROPN
inlawrev-4132	1125	4	.	.	PROPN
inlawrev-4132	1125	5	27	27	NUM
inlawrev-4132	1125	6	,	,	PUNCT
inlawrev-4132	1125	7	2010	2010	NUM
inlawrev-4132	1125	8	)	)	PUNCT
inlawrev-4132	1125	9	.	.	PUNCT
inlawrev-4132	1126	1	2011	2011	NUM
inlawrev-4132	1126	2	]	]	PUNCT
inlawrev-4132	1126	3	taxation	taxation	NOUN
inlawrev-4132	1126	4	1507	1507	NUM
inlawrev-4132	1126	5	the	the	DET
inlawrev-4132	1126	6	ibtr	ibtr	PROPN
inlawrev-4132	1126	7	's	's	PART
inlawrev-4132	1126	8	final	final	ADJ
inlawrev-4132	1126	9	determination.^^^	determination.^^^	NOUN
inlawrev-4132	1126	10	the	the	DET
inlawrev-4132	1126	11	petition	petition	NOUN
inlawrev-4132	1126	12	named	name	VERB
inlawrev-4132	1126	13	both	both	DET
inlawrev-4132	1126	14	respondents	respondent	NOUN
inlawrev-4132	1126	15	in	in	ADP
inlawrev-4132	1126	16	its	its	PRON
inlawrev-4132	1126	17	caption	caption	NOUN
inlawrev-4132	1126	18	as	as	ADV
inlawrev-4132	1126	19	well	well	ADV
inlawrev-4132	1126	20	as	as	ADP
inlawrev-4132	1126	21	throughout	throughout	ADP
inlawrev-4132	1126	22	the	the	DET
inlawrev-4132	1126	23	petition	petition	NOUN
inlawrev-4132	1126	24	itself	itself	PRON
inlawrev-4132	1126	25	.	.	PUNCT
inlawrev-4132	1127	1	lake	lake	PROPN
inlawrev-4132	1127	2	county	county	PROPN
inlawrev-4132	1127	3	also	also	ADV
inlawrev-4132	1127	4	issued	issue	VERB
inlawrev-4132	1127	5	a	a	DET
inlawrev-4132	1127	6	summons	summon	NOUN
inlawrev-4132	1127	7	to	to	PART
inlawrev-4132	1127	8	"	"	PUNCT
inlawrev-4132	1127	9	bp	bp	PROPN
inlawrev-4132	1127	10	products	products	PROPN
inlawrev-4132	1127	11	north	north	PROPN
inlawrev-4132	1127	12	america	america	PROPN
inlawrev-4132	1127	13	,	,	PUNCT
inlawrev-4132	1127	14	inc	inc	PROPN
inlawrev-4132	1127	15	.	.	PUNCT
inlawrev-4132	1127	16	"	"	PUNCT
inlawrev-4132	1128	1	the	the	DET
inlawrev-4132	1128	2	respondents	respondent	NOUN
inlawrev-4132	1128	3	filed	file	VERB
inlawrev-4132	1128	4	a	a	DET
inlawrev-4132	1128	5	motion	motion	NOUN
inlawrev-4132	1128	6	to	to	PART
inlawrev-4132	1128	7	dismiss	dismiss	VERB
inlawrev-4132	1128	8	lake	lake	PROPN
inlawrev-4132	1128	9	county	county	PROPN
inlawrev-4132	1128	10	's	's	PART
inlawrev-4132	1128	11	appeal	appeal	NOUN
inlawrev-4132	1128	12	under	under	ADP
inlawrev-4132	1128	13	indiana	indiana	PROPN
inlawrev-4132	1128	14	trial	trial	NOUN
inlawrev-4132	1128	15	rules	rule	NOUN
inlawrev-4132	1128	16	12(b)(2	12(b)(2	NUM
inlawrev-4132	1128	17	)	)	PUNCT
inlawrev-4132	1128	18	(	(	PUNCT
inlawrev-4132	1128	19	lack	lack	NOUN
inlawrev-4132	1128	20	of	of	ADP
inlawrev-4132	1128	21	personal	personal	ADJ
inlawrev-4132	1128	22	jurisdiction	jurisdiction	NOUN
inlawrev-4132	1128	23	)	)	PUNCT
inlawrev-4132	1128	24	,	,	PUNCT
inlawrev-4132	1128	25	12(b)(4	12(b)(4	NUM
inlawrev-4132	1128	26	)	)	PUNCT
inlawrev-4132	1128	27	(	(	PUNCT
inlawrev-4132	1128	28	insufficiency	insufficiency	NOUN
inlawrev-4132	1128	29	of	of	ADP
inlawrev-4132	1128	30	process	process	NOUN
inlawrev-4132	1128	31	)	)	PUNCT
inlawrev-4132	1128	32	,	,	PUNCT
inlawrev-4132	1128	33	and	and	CCONJ
inlawrev-4132	1128	34	12(b)(5	12(b)(5	NUM
inlawrev-4132	1128	35	)	)	PUNCT
inlawrev-4132	1128	36	(	(	PUNCT
inlawrev-4132	1128	37	insufficiency	insufficiency	NOUN
inlawrev-4132	1128	38	of	of	ADP
inlawrev-4132	1128	39	service	service	NOUN
inlawrev-4132	1128	40	of	of	ADP
inlawrev-4132	1128	41	process	process	NOUN
inlawrev-4132	1128	42	)	)	PUNCT
inlawrev-4132	1128	43	.	.	PUNCT
inlawrev-4132	1129	1	the	the	DET
inlawrev-4132	1129	2	respondents	respondent	NOUN
inlawrev-4132	1129	3	had	have	VERB
inlawrev-4132	1129	4	two	two	NUM
inlawrev-4132	1129	5	arguments	argument	NOUN
inlawrev-4132	1129	6	for	for	ADP
inlawrev-4132	1129	7	dismissal	dismissal	NOUN
inlawrev-4132	1129	8	.	.	PUNCT
inlawrev-4132	1130	1	first	first	ADV
inlawrev-4132	1130	2	,	,	PUNCT
inlawrev-4132	1130	3	they	they	PRON
inlawrev-4132	1130	4	maintained	maintain	VERB
inlawrev-4132	1130	5	that	that	SCONJ
inlawrev-4132	1130	6	lake	lake	PROPN
inlawrev-4132	1130	7	county	county	PROPN
inlawrev-4132	1130	8	failed	fail	VERB
inlawrev-4132	1130	9	to	to	PART
inlawrev-4132	1130	10	issue	issue	VERB
inlawrev-4132	1130	11	a	a	DET
inlawrev-4132	1130	12	summons	summon	NOUN
inlawrev-4132	1130	13	and	and	CCONJ
inlawrev-4132	1130	14	did	do	AUX
inlawrev-4132	1130	15	not	not	PART
inlawrev-4132	1130	16	even	even	ADV
inlawrev-4132	1130	17	attempt	attempt	VERB
inlawrev-4132	1130	18	service	service	NOUN
inlawrev-4132	1130	19	on	on	ADP
inlawrev-4132	1130	20	amoco	amoco	PROPN
inlawrev-4132	1130	21	.	.	PUNCT
inlawrev-4132	1131	1	second	second	ADJ
inlawrev-4132	1131	2	,	,	PUNCT
inlawrev-4132	1131	3	they	they	PRON
inlawrev-4132	1131	4	maintained	maintain	VERB
inlawrev-4132	1131	5	that	that	SCONJ
inlawrev-4132	1131	6	if	if	SCONJ
inlawrev-4132	1131	7	lake	lake	PROPN
inlawrev-4132	1131	8	county	county	NOUN
inlawrev-4132	1131	9	had	have	AUX
inlawrev-4132	1131	10	issued	issue	VERB
inlawrev-4132	1131	11	summons	summon	NOUN
inlawrev-4132	1131	12	and	and	CCONJ
inlawrev-4132	1131	13	served	serve	VERB
inlawrev-4132	1131	14	bp	bp	PROPN
inlawrev-4132	1131	15	,	,	PUNCT
inlawrev-4132	1131	16	the	the	DET
inlawrev-4132	1131	17	summons	summon	NOUN
inlawrev-4132	1131	18	and	and	CCONJ
inlawrev-4132	1131	19	service	service	NOUN
inlawrev-4132	1131	20	were	be	AUX
inlawrev-4132	1131	21	defective	defective	ADJ
inlawrev-4132	1131	22	and	and	CCONJ
inlawrev-4132	1131	23	insufficient	insufficient	ADJ
inlawrev-4132	1131	24	to	to	PART
inlawrev-4132	1131	25	give	give	VERB
inlawrev-4132	1131	26	the	the	DET
inlawrev-4132	1131	27	court	court	NOUN
inlawrev-4132	1131	28	jurisdiction.^^^	jurisdiction.^^^	PROPN
inlawrev-4132	1131	29	first	first	ADV
inlawrev-4132	1131	30	,	,	PUNCT
inlawrev-4132	1131	31	the	the	DET
inlawrev-4132	1131	32	respondents	respondent	NOUN
inlawrev-4132	1131	33	argued	argue	VERB
inlawrev-4132	1131	34	that	that	SCONJ
inlawrev-4132	1131	35	lake	lake	PROPN
inlawrev-4132	1131	36	county	county	PROPN
inlawrev-4132	1131	37	was	be	AUX
inlawrev-4132	1131	38	required	require	VERB
inlawrev-4132	1131	39	to	to	PART
inlawrev-4132	1131	40	file	file	VERB
inlawrev-4132	1131	41	two	two	NUM
inlawrev-4132	1131	42	original	original	ADJ
inlawrev-4132	1131	43	tax	tax	NOUN
inlawrev-4132	1131	44	appeals	appeal	NOUN
inlawrev-4132	1131	45	and	and	CCONJ
inlawrev-4132	1131	46	issue	issue	VERB
inlawrev-4132	1131	47	a	a	DET
inlawrev-4132	1131	48	summons	summon	NOUN
inlawrev-4132	1131	49	and	and	CCONJ
inlawrev-4132	1131	50	effect	effect	VERB
inlawrev-4132	1131	51	service	service	NOUN
inlawrev-4132	1131	52	upon	upon	SCONJ
inlawrev-4132	1131	53	both	both	DET
inlawrev-4132	1131	54	respondents	respondent	NOUN
inlawrev-4132	1131	55	individually	individually	ADV
inlawrev-4132	1131	56	since	since	SCONJ
inlawrev-4132	1131	57	the	the	DET
inlawrev-4132	1131	58	ibtr	ibtr	VERB
inlawrev-4132	1131	59	handed	hand	VERB
inlawrev-4132	1131	60	down	down	ADP
inlawrev-4132	1131	61	two	two	NUM
inlawrev-4132	1131	62	separate	separate	ADJ
inlawrev-4132	1131	63	final	final	ADJ
inlawrev-4132	1131	64	determinations.^^"^	determinations.^^"^	NOUN
inlawrev-4132	1131	65	the	the	DET
inlawrev-4132	1131	66	court	court	NOUN
inlawrev-4132	1131	67	,	,	PUNCT
inlawrev-4132	1131	68	however	however	ADV
inlawrev-4132	1131	69	,	,	PUNCT
inlawrev-4132	1131	70	found	find	VERB
inlawrev-4132	1131	71	that	that	SCONJ
inlawrev-4132	1131	72	the	the	DET
inlawrev-4132	1131	73	ibtr	ibtr	VERB
inlawrev-4132	1131	74	issued	issue	VERB
inlawrev-4132	1131	75	only	only	ADV
inlawrev-4132	1131	76	one	one	NUM
inlawrev-4132	1131	77	final	final	ADJ
inlawrev-4132	1131	78	determination	determination	NOUN
inlawrev-4132	1131	79	after	after	ADP
inlawrev-4132	1131	80	having	have	VERB
inlawrev-4132	1131	81	consolidated	consolidate	VERB
inlawrev-4132	1131	82	bp	bp	PROPN
inlawrev-4132	1131	83	and	and	CCONJ
inlawrev-4132	1131	84	amoco	amoco	PROPN
inlawrev-4132	1131	85	'	'	PART
inlawrev-4132	1131	86	s	s	NOUN
inlawrev-4132	1131	87	assessment	assessment	NOUN
inlawrev-4132	1131	88	challenges	challenge	NOUN
inlawrev-4132	1131	89	.	.	PUNCT
inlawrev-4132	1132	1	the	the	DET
inlawrev-4132	1132	2	court	court	NOUN
inlawrev-4132	1132	3	further	far	ADV
inlawrev-4132	1132	4	found	find	VERB
inlawrev-4132	1132	5	that	that	SCONJ
inlawrev-4132	1132	6	the	the	DET
inlawrev-4132	1132	7	administrative	administrative	ADJ
inlawrev-4132	1132	8	record	record	NOUN
inlawrev-4132	1132	9	indicated	indicate	VERB
inlawrev-4132	1132	10	that	that	SCONJ
inlawrev-4132	1132	11	the	the	DET
inlawrev-4132	1132	12	attorneys	attorney	NOUN
inlawrev-4132	1132	13	for	for	ADP
inlawrev-4132	1132	14	the	the	DET
inlawrev-4132	1132	15	respondents	respondent	NOUN
inlawrev-4132	1132	16	presented	present	VERB
inlawrev-4132	1132	17	one	one	NUM
inlawrev-4132	1132	18	assessment	assessment	NOUN
inlawrev-4132	1132	19	challenge	challenge	NOUN
inlawrev-4132	1132	20	,	,	PUNCT
inlawrev-4132	1132	21	not	not	PART
inlawrev-4132	1132	22	two	two	NUM
inlawrev-4132	1132	23	challenges	challenge	NOUN
inlawrev-4132	1132	24	.	.	PUNCT
inlawrev-4132	1133	1	the	the	DET
inlawrev-4132	1133	2	one	one	NUM
inlawrev-4132	1133	3	final	final	ADJ
inlawrev-4132	1133	4	determination	determination	NOUN
inlawrev-4132	1133	5	served	serve	VERB
inlawrev-4132	1133	6	to	to	ADP
inlawrev-4132	1133	7	trigger	trigger	NOUN
inlawrev-4132	1133	8	lake	lake	PROPN
inlawrev-4132	1133	9	county	county	PROPN
inlawrev-4132	1133	10	's	's	PART
inlawrev-4132	1133	11	right	right	NOUN
inlawrev-4132	1133	12	to	to	PART
inlawrev-4132	1133	13	appear	appear	VERB
inlawrev-4132	1133	14	,	,	PUNCT
inlawrev-4132	1133	15	and	and	CCONJ
inlawrev-4132	1133	16	therefore	therefore	ADV
inlawrev-4132	1133	17	.	.	PUNCT
inlawrev-4132	1134	1	lake	lake	PROPN
inlawrev-4132	1134	2	county	county	PROPN
inlawrev-4132	1134	3	was	be	AUX
inlawrev-4132	1134	4	only	only	ADV
inlawrev-4132	1134	5	required	require	VERB
inlawrev-4132	1134	6	to	to	PART
inlawrev-4132	1134	7	file	file	VERB
inlawrev-4132	1134	8	one	one	NUM
inlawrev-4132	1134	9	tax	tax	NOUN
inlawrev-4132	1134	10	appeal.^^^	appeal.^^^	PROPN
inlawrev-4132	1134	11	the	the	DET
inlawrev-4132	1134	12	court	court	NOUN
inlawrev-4132	1134	13	further	far	ADV
inlawrev-4132	1134	14	found	find	VERB
inlawrev-4132	1134	15	that	that	SCONJ
inlawrev-4132	1134	16	pursuant	pursuant	NOUN
inlawrev-4132	1134	17	to	to	ADP
inlawrev-4132	1134	18	indiana	indiana	PROPN
inlawrev-4132	1134	19	trial	trial	PROPN
inlawrev-4132	1134	20	rule	rule	NOUN
inlawrev-4132	1134	21	4.15(f	4.15(f	PROPN
inlawrev-4132	1134	22	)	)	PUNCT
inlawrev-4132	1134	23	,	,	PUNCT
inlawrev-4132	1134	24	lake	lake	PROPN
inlawrev-4132	1134	25	county	county	PROPN
inlawrev-4132	1134	26	's	's	PART
inlawrev-4132	1134	27	summons	summon	NOUN
inlawrev-4132	1134	28	and	and	CCONJ
inlawrev-4132	1134	29	service	service	NOUN
inlawrev-4132	1134	30	of	of	ADP
inlawrev-4132	1134	31	process	process	NOUN
inlawrev-4132	1134	32	may	may	AUX
inlawrev-4132	1134	33	have	have	AUX
inlawrev-4132	1134	34	been	be	AUX
inlawrev-4132	1134	35	directed	direct	VERB
inlawrev-4132	1134	36	to	to	ADP
inlawrev-4132	1134	37	"	"	PUNCT
inlawrev-4132	1134	38	bp	bp	PROPN
inlawrev-4132	1134	39	,	,	PUNCT
inlawrev-4132	1134	40	"	"	PUNCT
inlawrev-4132	1134	41	and	and	CCONJ
inlawrev-4132	1134	42	they	they	PRON
inlawrev-4132	1134	43	were	be	AUX
inlawrev-4132	1134	44	reasonably	reasonably	ADV
inlawrev-4132	1134	45	calculated	calculate	VERB
inlawrev-4132	1134	46	to	to	PART
inlawrev-4132	1134	47	inform	inform	VERB
inlawrev-4132	1134	48	amoco	amoco	PROPN
inlawrev-4132	1134	49	oflake	oflake	PROPN
inlawrev-4132	1134	50	county	county	PROPN
inlawrev-4132	1134	51	's	's	PART
inlawrev-4132	1134	52	action	action	NOUN
inlawrev-4132	1134	53	against	against	ADP
inlawrev-4132	1134	54	it	it	PRON
inlawrev-4132	1134	55	,	,	PUNCT
inlawrev-4132	1134	56	as	as	SCONJ
inlawrev-4132	1134	57	the	the	DET
inlawrev-4132	1134	58	two	two	NUM
inlawrev-4132	1134	59	entities	entity	NOUN
inlawrev-4132	1134	60	acted	act	VERB
inlawrev-4132	1134	61	as	as	ADP
inlawrev-4132	1134	62	the	the	DET
inlawrev-4132	1134	63	same	same	ADJ
inlawrev-4132	1134	64	entity	entity	NOUN
inlawrev-4132	1134	65	.	.	PUNCT
inlawrev-4132	1135	1	^^^	^^^	NOUN
inlawrev-4132	1135	2	therefore	therefore	ADV
inlawrev-4132	1135	3	,	,	PUNCT
inlawrev-4132	1135	4	the	the	DET
inlawrev-4132	1135	5	summons	summon	NOUN
inlawrev-4132	1135	6	and	and	CCONJ
inlawrev-4132	1135	7	service	service	NOUN
inlawrev-4132	1135	8	were	be	AUX
inlawrev-4132	1135	9	proper	proper	ADJ
inlawrev-4132	1135	10	.	.	PUNCT
inlawrev-4132	1136	1	with	with	ADP
inlawrev-4132	1136	2	respect	respect	NOUN
inlawrev-4132	1136	3	to	to	ADP
inlawrev-4132	1136	4	the	the	DET
inlawrev-4132	1136	5	defective	defective	ADJ
inlawrev-4132	1136	6	summons	summon	NOUN
inlawrev-4132	1136	7	and	and	CCONJ
inlawrev-4132	1136	8	service	service	NOUN
inlawrev-4132	1136	9	of	of	ADP
inlawrev-4132	1136	10	bp	bp	PROPN
inlawrev-4132	1136	11	,	,	PUNCT
inlawrev-4132	1136	12	the	the	DET
inlawrev-4132	1136	13	respondents	respondent	NOUN
inlawrev-4132	1136	14	specifically	specifically	ADV
inlawrev-4132	1136	15	argued	argue	VERB
inlawrev-4132	1136	16	that	that	SCONJ
inlawrev-4132	1136	17	under	under	ADP
inlawrev-4132	1136	18	either	either	DET
inlawrev-4132	1136	19	indiana	indiana	PROPN
inlawrev-4132	1136	20	trial	trial	NOUN
inlawrev-4132	1136	21	rule	rule	VERB
inlawrev-4132	1136	22	4.6	4.6	NUM
inlawrev-4132	1136	23	or	or	CCONJ
inlawrev-4132	1136	24	5(b	5(b	NUM
inlawrev-4132	1136	25	)	)	PUNCT
inlawrev-4132	1136	26	,	,	PUNCT
inlawrev-4132	1136	27	service	service	NOUN
inlawrev-4132	1136	28	upon	upon	SCONJ
inlawrev-4132	1136	29	bp	bp	PROPN
inlawrev-4132	1136	30	's	's	PART
inlawrev-4132	1136	31	attorney	attorney	NOUN
inlawrev-4132	1136	32	was	be	AUX
inlawrev-4132	1136	33	insufficient	insufficient	ADJ
inlawrev-4132	1136	34	to	to	PART
inlawrev-4132	1136	35	establish	establish	VERB
inlawrev-4132	1136	36	personal	personal	ADJ
inlawrev-4132	1136	37	jurisdiction	jurisdiction	NOUN
inlawrev-4132	1136	38	over	over	ADP
inlawrev-4132	1136	39	bp	bp	PROPN
inlawrev-4132	1136	40	.	.	PUNCT
inlawrev-4132	1137	1	the	the	DET
inlawrev-4132	1137	2	court	court	NOUN
inlawrev-4132	1137	3	explained	explain	VERB
inlawrev-4132	1137	4	that	that	SCONJ
inlawrev-4132	1137	5	indiana	indiana	PROPN
inlawrev-4132	1137	6	trial	trial	NOUN
inlawrev-4132	1137	7	rule	rule	NOUN
inlawrev-4132	1137	8	4.6	4.6	NUM
inlawrev-4132	1137	9	provides	provide	VERB
inlawrev-4132	1137	10	that	that	DET
inlawrev-4132	1137	11	service	service	NOUN
inlawrev-4132	1137	12	upon	upon	SCONJ
inlawrev-4132	1137	13	an	an	DET
inlawrev-4132	1137	14	organization	organization	NOUN
inlawrev-4132	1137	15	may	may	AUX
inlawrev-4132	1137	16	be	be	AUX
inlawrev-4132	1137	17	made	make	VERB
inlawrev-4132	1137	18	upon	upon	SCONJ
inlawrev-4132	1137	19	a	a	DET
inlawrev-4132	1137	20	number	number	NOUN
inlawrev-4132	1137	21	of	of	ADP
inlawrev-4132	1137	22	individuals	individual	NOUN
inlawrev-4132	1137	23	,	,	PUNCT
inlawrev-4132	1137	24	including	include	VERB
inlawrev-4132	1137	25	the	the	DET
inlawrev-4132	1137	26	organization	organization	NOUN
inlawrev-4132	1137	27	's	's	PART
inlawrev-4132	1137	28	agent	agent	NOUN
inlawrev-4132	1137	29	''	''	PUNCT
inlawrev-4132	1137	30	deemed	deem	VERB
inlawrev-4132	1137	31	by	by	ADP
inlawrev-4132	1137	32	law	law	NOUN
inlawrev-4132	1137	33	to	to	PART
inlawrev-4132	1137	34	have	have	AUX
inlawrev-4132	1137	35	been	be	AUX
inlawrev-4132	1137	36	appointed	appoint	VERB
inlawrev-4132	1137	37	to	to	PART
inlawrev-4132	1137	38	receive	receive	VERB
inlawrev-4132	1137	39	service	service	NOUN
inlawrev-4132	1137	40	.	.	PUNCT
inlawrev-4132	1138	1	"^^^	"^^^	PUNCT
inlawrev-4132	1139	1	with	with	ADP
inlawrev-4132	1139	2	this	this	DET
inlawrev-4132	1139	3	rule	rule	NOUN
inlawrev-4132	1139	4	in	in	ADP
inlawrev-4132	1139	5	mind	mind	NOUN
inlawrev-4132	1139	6	,	,	PUNCT
inlawrev-4132	1139	7	the	the	DET
inlawrev-4132	1139	8	court	court	NOUN
inlawrev-4132	1139	9	further	far	ADV
inlawrev-4132	1139	10	explained	explain	VERB
inlawrev-4132	1139	11	that	that	SCONJ
inlawrev-4132	1139	12	lake	lake	PROPN
inlawrev-4132	1139	13	county	county	PROPN
inlawrev-4132	1139	14	and	and	CCONJ
inlawrev-4132	1139	15	the	the	DET
inlawrev-4132	1139	16	respondents	respondent	NOUN
inlawrev-4132	1139	17	had	have	VERB
inlawrev-4132	1139	18	an	an	DET
inlawrev-4132	1139	19	extensive	extensive	ADJ
inlawrev-4132	1139	20	history	history	NOUN
inlawrev-4132	1139	21	litigating	litigate	VERB
inlawrev-4132	1139	22	the	the	DET
inlawrev-4132	1139	23	propriety	propriety	NOUN
inlawrev-4132	1139	24	of	of	ADP
inlawrev-4132	1139	25	the	the	DET
inlawrev-4132	1139	26	respondents	respondent	NOUN
inlawrev-4132	1139	27	'	'	PART
inlawrev-4132	1139	28	personal	personal	ADJ
inlawrev-4132	1139	29	property	property	NOUN
inlawrev-4132	1139	30	tax	tax	NOUN
inlawrev-4132	1139	31	assessments	assessment	NOUN
inlawrev-4132	1139	32	.	.	PUNCT
inlawrev-4132	1140	1	both	both	DET
inlawrev-4132	1140	2	parties	party	NOUN
inlawrev-4132	1140	3	acknowledged	acknowledge	VERB
inlawrev-4132	1140	4	that	that	SCONJ
inlawrev-4132	1140	5	in	in	ADP
inlawrev-4132	1140	6	the	the	DET
inlawrev-4132	1140	7	course	course	NOUN
inlawrev-4132	1140	8	of	of	ADP
inlawrev-4132	1140	9	this	this	DET
inlawrev-4132	1140	10	extensive	extensive	ADJ
inlawrev-4132	1140	11	past	past	ADJ
inlawrev-4132	1140	12	litigation	litigation	NOUN
inlawrev-4132	1140	13	,	,	PUNCT
inlawrev-4132	1140	14	bp	bp	PROPN
inlawrev-4132	1140	15	's	's	PART
inlawrev-4132	1140	16	attorney	attorney	NOUN
inlawrev-4132	1140	17	accepted	accept	VERB
inlawrev-4132	1140	18	service	service	NOUN
inlawrev-4132	1140	19	for	for	ADP
inlawrev-4132	1140	20	the	the	DET
inlawrev-4132	1140	21	respondents	respondent	NOUN
inlawrev-4132	1140	22	.	.	PUNCT
inlawrev-4132	1141	1	therefore	therefore	ADV
inlawrev-4132	1141	2	,	,	PUNCT
inlawrev-4132	1141	3	the	the	DET
inlawrev-4132	1141	4	court	court	NOUN
inlawrev-4132	1141	5	found	find	VERB
inlawrev-4132	1141	6	that	that	SCONJ
inlawrev-4132	1141	7	bp	bp	PROPN
inlawrev-4132	1141	8	's	's	PART
inlawrev-4132	1141	9	attorney	attorney	NOUN
inlawrev-4132	1141	10	was	be	AUX
inlawrev-4132	1141	11	the	the	DET
inlawrev-4132	1141	12	respondents	respondent	NOUN
inlawrev-4132	1141	13	'	'	PART
inlawrev-4132	1141	14	appointed	appoint	VERB
inlawrev-4132	1141	15	agent	agent	NOUN
inlawrev-4132	1141	16	to	to	PART
inlawrev-4132	1141	17	receive	receive	VERB
inlawrev-4132	1141	18	service	service	NOUN
inlawrev-4132	1141	19	,	,	PUNCT
inlawrev-4132	1141	20	and	and	CCONJ
inlawrev-4132	1141	21	therefore	therefore	ADV
inlawrev-4132	1141	22	,	,	PUNCT
inlawrev-4132	1141	23	service	service	NOUN
inlawrev-4132	1141	24	was	be	AUX
inlawrev-4132	1141	25	not	not	PART
inlawrev-4132	1141	26	defective.^^^	defective.^^^	PROPN
inlawrev-4132	1141	27	372	372	NUM
inlawrev-4132	1141	28	.	.	PUNCT
inlawrev-4132	1141	29	mat*l	mat*l	NOUN
inlawrev-4132	1141	30	.	.	PUNCT
inlawrev-4132	1142	1	373	373	NUM
inlawrev-4132	1142	2	.	.	PUNCT
inlawrev-4132	1143	1	i	i	PRON
inlawrev-4132	1143	2	d.	d.	PROPN
inlawrev-4132	1143	3	at	at	ADP
inlawrev-4132	1143	4	*	*	PROPN
inlawrev-4132	1143	5	4	4	NUM
inlawrev-4132	1143	6	.	.	ADP
inlawrev-4132	1143	7	374	374	NUM
inlawrev-4132	1143	8	.	.	PUNCT
inlawrev-4132	1144	1	i	i	PRON
inlawrev-4132	1144	2	d.	d.	VERB
inlawrev-4132	1144	3	at	at	ADP
inlawrev-4132	1144	4	*	*	PROPN
inlawrev-4132	1144	5	4	4	NUM
inlawrev-4132	1144	6	-	-	SYM
inlawrev-4132	1144	7	5	5	NUM
inlawrev-4132	1144	8	.	.	NOUN
inlawrev-4132	1144	9	375	375	NUM
inlawrev-4132	1144	10	.	.	PUNCT
inlawrev-4132	1145	1	i	i	PRON
inlawrev-4132	1146	1	d	d	PROPN
inlawrev-4132	1146	2	at	at	ADP
inlawrev-4132	1146	3	*	*	NOUN
inlawrev-4132	1146	4	5	5	NUM
inlawrev-4132	1146	5	-	-	SYM
inlawrev-4132	1146	6	6	6	NUM
inlawrev-4132	1146	7	.	.	NUM
inlawrev-4132	1146	8	376	376	NUM
inlawrev-4132	1146	9	.	.	PUNCT
inlawrev-4132	1147	1	i	i	PRON
inlawrev-4132	1147	2	d	d	PROPN
inlawrev-4132	1147	3	at	at	ADP
inlawrev-4132	1147	4	*	*	NUM
inlawrev-4132	1147	5	6	6	NUM
inlawrev-4132	1147	6	-	-	SYM
inlawrev-4132	1147	7	7	7	NUM
inlawrev-4132	1147	8	.	.	NOUN
inlawrev-4132	1147	9	377	377	NUM
inlawrev-4132	1147	10	.	.	PUNCT
inlawrev-4132	1148	1	i	i	PRON
inlawrev-4132	1148	2	d.	d.	VERB
inlawrev-4132	1148	3	at	at	ADP
inlawrev-4132	1148	4	*	*	NUM
inlawrev-4132	1148	5	7	7	NUM
inlawrev-4132	1148	6	(	(	PUNCT
inlawrev-4132	1148	7	citation	citation	NOUN
inlawrev-4132	1148	8	omitted	omit	VERB
inlawrev-4132	1148	9	)	)	PUNCT
inlawrev-4132	1148	10	.	.	PUNCT
inlawrev-4132	1149	1	378	378	NUM
inlawrev-4132	1149	2	.	.	PUNCT
inlawrev-4132	1150	1	i	i	PRON
inlawrev-4132	1150	2	d	d	PROPN
inlawrev-4132	1150	3	at	at	ADP
inlawrev-4132	1150	4	*	*	PROPN
inlawrev-4132	1150	5	8	8	NUM
inlawrev-4132	1150	6	.	.	X
inlawrev-4132	1150	7	1508	1508	NUM
inlawrev-4132	1150	8	indiana	indiana	PROPN
inlawrev-4132	1150	9	law	law	PROPN
inlawrev-4132	1150	10	review	review	NOUN
inlawrev-4132	1151	1	[	[	X
inlawrev-4132	1151	2	vol	vol	NOUN
inlawrev-4132	1151	3	.	.	PUNCT
inlawrev-4132	1152	1	44:1467	44:1467	NUM
inlawrev-4132	1152	2	e.	e.	PROPN
inlawrev-4132	1152	3	utility	utility	NOUN
inlawrev-4132	1152	4	services	service	NOUN
inlawrev-4132	1152	5	use	use	VERB
inlawrev-4132	1152	6	tax	tax	NOUN
inlawrev-4132	1152	7	1	1	NUM
inlawrev-4132	1152	8	.	.	PUNCT
inlawrev-4132	1152	9	mirant	mirant	PROPN
inlawrev-4132	1152	10	sugar	sugar	PROPN
inlawrev-4132	1152	11	creek	creek	PROPN
inlawrev-4132	1152	12	,	,	PUNCT
inlawrev-4132	1152	13	llc	llc	PROPN
inlawrev-4132	1152	14	v.	v.	PROPN
inlawrev-4132	1152	15	indiana	indiana	PROPN
inlawrev-4132	1152	16	department	department	PROPN
inlawrev-4132	1152	17	of	of	ADP
inlawrev-4132	1152	18	state	state	PROPN
inlawrev-4132	1152	19	revenue.^^^	revenue.^^^	PROPN
inlawrev-4132	1152	20	—	—	PUNCT
inlawrev-4132	1152	21	mirant	mirant	ADJ
inlawrev-4132	1152	22	sugar	sugar	PROPN
inlawrev-4132	1152	23	creek	creek	PROPN
inlawrev-4132	1152	24	,	,	PUNCT
inlawrev-4132	1152	25	llc	llc	PROPN
inlawrev-4132	1152	26	(	(	PUNCT
inlawrev-4132	1152	27	"	"	PUNCT
inlawrev-4132	1152	28	mirant	mirant	ADJ
inlawrev-4132	1152	29	"	"	PUNCT
inlawrev-4132	1152	30	)	)	PUNCT
inlawrev-4132	1152	31	filed	file	VERB
inlawrev-4132	1152	32	an	an	DET
inlawrev-4132	1152	33	original	original	ADJ
inlawrev-4132	1152	34	tax	tax	NOUN
inlawrev-4132	1152	35	appeal	appeal	NOUN
inlawrev-4132	1152	36	seeking	seek	VERB
inlawrev-4132	1152	37	a	a	DET
inlawrev-4132	1152	38	refund	refund	NOUN
inlawrev-4132	1152	39	of	of	ADP
inlawrev-4132	1152	40	approximately	approximately	ADV
inlawrev-4132	1152	41	$	$	SYM
inlawrev-4132	1152	42	65,000	65,000	NUM
inlawrev-4132	1152	43	in	in	ADP
inlawrev-4132	1152	44	utility	utility	NOUN
inlawrev-4132	1152	45	services	service	NOUN
inlawrev-4132	1152	46	use	use	VERB
inlawrev-4132	1152	47	tax	tax	NOUN
inlawrev-4132	1152	48	(	(	PUNCT
inlawrev-4132	1152	49	usut	usut	NOUN
inlawrev-4132	1152	50	)	)	PUNCT
inlawrev-4132	1152	51	it	it	PRON
inlawrev-4132	1152	52	remitted	remit	VERB
inlawrev-4132	1152	53	to	to	ADP
inlawrev-4132	1152	54	the	the	DET
inlawrev-4132	1152	55	department	department	NOUN
inlawrev-4132	1152	56	during	during	ADP
inlawrev-4132	1152	57	the	the	DET
inlawrev-4132	1152	58	month	month	NOUN
inlawrev-4132	1152	59	of	of	ADP
inlawrev-4132	1152	60	july	july	PROPN
inlawrev-4132	1152	61	2006	2006	NUM
inlawrev-4132	1152	62	.	.	PUNCT
inlawrev-4132	1153	1	the	the	DET
inlawrev-4132	1153	2	department	department	NOUN
inlawrev-4132	1153	3	filed	file	VERB
inlawrev-4132	1153	4	a	a	DET
inlawrev-4132	1153	5	motion	motion	NOUN
inlawrev-4132	1153	6	for	for	ADP
inlawrev-4132	1153	7	summaryjudgment	summaryjudgment	NOUN
inlawrev-4132	1153	8	claiming	claim	VERB
inlawrev-4132	1153	9	that	that	SCONJ
inlawrev-4132	1153	10	the	the	DET
inlawrev-4132	1153	11	usut	usut	NOUN
inlawrev-4132	1153	12	amount	amount	NOUN
inlawrev-4132	1153	13	paid	pay	VERB
inlawrev-4132	1153	14	by	by	ADP
inlawrev-4132	1153	15	mirant	mirant	NOUN
inlawrev-4132	1153	16	was	be	AUX
inlawrev-4132	1153	17	proper	proper	ADJ
inlawrev-4132	1153	18	.	.	PUNCT
inlawrev-4132	1154	1	mirant	mirant	PROPN
inlawrev-4132	1154	2	filed	file	VERB
inlawrev-4132	1154	3	a	a	DET
inlawrev-4132	1154	4	cross	cross	NOUN
inlawrev-4132	1154	5	-	-	NOUN
inlawrev-4132	1154	6	motion	motion	NOUN
inlawrev-4132	1154	7	for	for	ADP
inlawrev-4132	1154	8	summary	summary	NOUN
inlawrev-4132	1154	9	judgment	judgment	NOUN
inlawrev-4132	1154	10	designating	designate	VERB
inlawrev-4132	1154	11	as	as	ADP
inlawrev-4132	1154	12	evidence	evidence	NOUN
inlawrev-4132	1154	13	the	the	DET
inlawrev-4132	1154	14	affidavit	affidavit	NOUN
inlawrev-4132	1154	15	of	of	ADP
inlawrev-4132	1154	16	its	its	PRON
inlawrev-4132	1154	17	senior	senior	ADJ
inlawrev-4132	1154	18	tax	tax	NOUN
inlawrev-4132	1154	19	analyst	analyst	NOUN
inlawrev-4132	1154	20	,	,	PUNCT
inlawrev-4132	1154	21	as	as	ADV
inlawrev-4132	1154	22	well	well	ADV
inlawrev-4132	1154	23	as	as	ADP
inlawrev-4132	1154	24	several	several	ADJ
inlawrev-4132	1154	25	e	e	NOUN
inlawrev-4132	1154	26	-	-	NOUN
inlawrev-4132	1154	27	mails	mail	NOUN
inlawrev-4132	1154	28	between	between	ADP
inlawrev-4132	1154	29	the	the	DET
inlawrev-4132	1154	30	tax	tax	NOUN
inlawrev-4132	1154	31	analyst	analyst	NOUN
inlawrev-4132	1154	32	and	and	CCONJ
inlawrev-4132	1154	33	a	a	DET
inlawrev-4132	1154	34	tax	tax	NOUN
inlawrev-4132	1154	35	analyst	analyst	NOUN
inlawrev-4132	1154	36	with	with	ADP
inlawrev-4132	1154	37	the	the	DET
inlawrev-4132	1154	38	department	department	NOUN
inlawrev-4132	1154	39	.	.	PUNCT
inlawrev-4132	1155	1	the	the	DET
inlawrev-4132	1155	2	department	department	NOUN
inlawrev-4132	1155	3	moved	move	VERB
inlawrev-4132	1155	4	to	to	PART
inlawrev-4132	1155	5	strike	strike	VERB
inlawrev-4132	1155	6	both	both	CCONJ
inlawrev-4132	1155	7	the	the	DET
inlawrev-4132	1155	8	affidavit	affidavit	NOUN
inlawrev-4132	1155	9	and	and	CCONJ
inlawrev-4132	1155	10	e	e	NOUN
inlawrev-4132	1155	11	-	-	NOUN
inlawrev-4132	1155	12	mails.^^^	mails.^^^	NOUN
inlawrev-4132	1155	13	as	as	ADP
inlawrev-4132	1155	14	to	to	ADP
inlawrev-4132	1155	15	the	the	DET
inlawrev-4132	1155	16	affidavit	affidavit	NOUN
inlawrev-4132	1155	17	of	of	ADP
inlawrev-4132	1155	18	mirant	mirant	NOUN
inlawrev-4132	1155	19	'	'	PUNCT
inlawrev-4132	1155	20	s	s	NOUN
inlawrev-4132	1155	21	tax	tax	NOUN
inlawrev-4132	1155	22	analyst	analyst	NOUN
inlawrev-4132	1155	23	,	,	PUNCT
inlawrev-4132	1155	24	the	the	DET
inlawrev-4132	1155	25	department	department	NOUN
inlawrev-4132	1155	26	asserted	assert	VERB
inlawrev-4132	1155	27	that	that	SCONJ
inlawrev-4132	1155	28	the	the	DET
inlawrev-4132	1155	29	affidavit	affidavit	NOUN
inlawrev-4132	1155	30	should	should	AUX
inlawrev-4132	1155	31	have	have	AUX
inlawrev-4132	1155	32	been	be	AUX
inlawrev-4132	1155	33	struck	strike	VERB
inlawrev-4132	1155	34	because	because	SCONJ
inlawrev-4132	1155	35	it	it	PRON
inlawrev-4132	1155	36	did	do	AUX
inlawrev-4132	1155	37	not	not	PART
inlawrev-4132	1155	38	satisfy	satisfy	VERB
inlawrev-4132	1155	39	the	the	DET
inlawrev-4132	1155	40	requirements	requirement	NOUN
inlawrev-4132	1155	41	of	of	ADP
inlawrev-4132	1155	42	the	the	DET
inlawrev-4132	1155	43	indiana	indiana	PROPN
inlawrev-4132	1155	44	rules	rule	NOUN
inlawrev-4132	1155	45	of	of	ADP
inlawrev-4132	1155	46	evidence.^^	evidence.^^	NOUN
inlawrev-4132	1155	47	'	'	PUNCT
inlawrev-4132	1155	48	the	the	DET
inlawrev-4132	1155	49	department	department	NOUN
inlawrev-4132	1155	50	argued	argue	VERB
inlawrev-4132	1155	51	in	in	ADP
inlawrev-4132	1155	52	the	the	DET
inlawrev-4132	1155	53	alternative	alternative	NOUN
inlawrev-4132	1155	54	that	that	PRON
inlawrev-4132	1155	55	the	the	DET
inlawrev-4132	1155	56	court	court	NOUN
inlawrev-4132	1155	57	strike	strike	VERB
inlawrev-4132	1155	58	the	the	DET
inlawrev-4132	1155	59	affidavit	affidavit	NOUN
inlawrev-4132	1155	60	pursuant	pursuant	NOUN
inlawrev-4132	1155	61	to	to	ADP
inlawrev-4132	1155	62	the	the	DET
inlawrev-4132	1155	63	blinn	blinn	PROPN
inlawrev-4132	1155	64	/	/	SYM
inlawrev-4132	1155	65	mccullough	mccullough	PROPN
inlawrev-4132	1155	66	rule	rule	NOUN
inlawrev-4132	1155	67	.	.	PUNCT
inlawrev-4132	1156	1	as	as	ADP
inlawrev-4132	1156	2	to	to	ADP
inlawrev-4132	1156	3	indiana	indiana	PROPN
inlawrev-4132	1156	4	evidence	evidence	NOUN
inlawrev-4132	1156	5	rule	rule	VERB
inlawrev-4132	1156	6	402	402	NUM
inlawrev-4132	1156	7	,	,	PUNCT
inlawrev-4132	1156	8	which	which	PRON
inlawrev-4132	1156	9	prohibits	prohibit	VERB
inlawrev-4132	1156	10	the	the	DET
inlawrev-4132	1156	11	admission	admission	NOUN
inlawrev-4132	1156	12	of	of	ADP
inlawrev-4132	1156	13	irrelevant	irrelevant	ADJ
inlawrev-4132	1156	14	evidence	evidence	NOUN
inlawrev-4132	1156	15	,	,	PUNCT
inlawrev-4132	1156	16	the	the	DET
inlawrev-4132	1156	17	court	court	NOUN
inlawrev-4132	1156	18	found	find	VERB
inlawrev-4132	1156	19	that	that	SCONJ
inlawrev-4132	1156	20	the	the	DET
inlawrev-4132	1156	21	testimony	testimony	NOUN
inlawrev-4132	1156	22	contained	contain	VERB
inlawrev-4132	1156	23	within	within	ADP
inlawrev-4132	1156	24	the	the	DET
inlawrev-4132	1156	25	affidavit	affidavit	NOUN
inlawrev-4132	1156	26	was	be	AUX
inlawrev-4132	1156	27	both	both	CCONJ
inlawrev-4132	1156	28	helpful	helpful	ADJ
inlawrev-4132	1156	29	and	and	CCONJ
inlawrev-4132	1156	30	relevant	relevant	ADJ
inlawrev-4132	1156	31	,	,	PUNCT
inlawrev-4132	1156	32	as	as	SCONJ
inlawrev-4132	1156	33	it	it	PRON
inlawrev-4132	1156	34	provided	provide	VERB
inlawrev-4132	1156	35	background	background	NOUN
inlawrev-4132	1156	36	information	information	NOUN
inlawrev-4132	1156	37	with	with	ADP
inlawrev-4132	1156	38	respect	respect	NOUN
inlawrev-4132	1156	39	to	to	ADP
inlawrev-4132	1156	40	the	the	DET
inlawrev-4132	1156	41	e	e	NOUN
inlawrev-4132	1156	42	-	-	NOUN
inlawrev-4132	1156	43	mail	mail	NOUN
inlawrev-4132	1156	44	exchanges	exchange	NOUN
inlawrev-4132	1156	45	between	between	ADP
inlawrev-4132	1156	46	mirant	mirant	NOUN
inlawrev-4132	1156	47	and	and	CCONJ
inlawrev-4132	1156	48	the	the	DET
inlawrev-4132	1156	49	department	department	NOUN
inlawrev-4132	1156	50	.	.	PUNCT
inlawrev-4132	1157	1	thus	thus	ADV
inlawrev-4132	1157	2	,	,	PUNCT
inlawrev-4132	1157	3	the	the	DET
inlawrev-4132	1157	4	court	court	NOUN
inlawrev-4132	1157	5	denied	deny	VERB
inlawrev-4132	1157	6	this	this	DET
inlawrev-4132	1157	7	objection.^^^	objection.^^^	NOUN
inlawrev-4132	1157	8	as	as	ADP
inlawrev-4132	1157	9	to	to	ADP
inlawrev-4132	1157	10	the	the	DET
inlawrev-4132	1157	11	department	department	NOUN
inlawrev-4132	1157	12	's	's	PART
inlawrev-4132	1157	13	indiana	indiana	PROPN
inlawrev-4132	1157	14	evidence	evidence	NOUN
inlawrev-4132	1157	15	rule	rule	VERB
inlawrev-4132	1157	16	602	602	NUM
inlawrev-4132	1157	17	objection	objection	NOUN
inlawrev-4132	1157	18	,	,	PUNCT
inlawrev-4132	1157	19	the	the	DET
inlawrev-4132	1157	20	court	court	NOUN
inlawrev-4132	1157	21	found	find	VERB
inlawrev-4132	1157	22	that	that	SCONJ
inlawrev-4132	1157	23	based	base	VERB
inlawrev-4132	1157	24	on	on	ADP
inlawrev-4132	1157	25	the	the	DET
inlawrev-4132	1157	26	first	first	ADJ
inlawrev-4132	1157	27	and	and	CCONJ
inlawrev-4132	1157	28	third	third	ADJ
inlawrev-4132	1157	29	paragraphs	paragraph	NOUN
inlawrev-4132	1157	30	of	of	ADP
inlawrev-4132	1157	31	the	the	DET
inlawrev-4132	1157	32	affidavit	affidavit	NOUN
inlawrev-4132	1157	33	,	,	PUNCT
inlawrev-4132	1157	34	wherein	wherein	SCONJ
inlawrev-4132	1157	35	the	the	DET
inlawrev-4132	1157	36	tax	tax	NOUN
inlawrev-4132	1157	37	analyst	analyst	NOUN
inlawrev-4132	1157	38	averred	aver	VERB
inlawrev-4132	1157	39	personal	personal	ADJ
inlawrev-4132	1157	40	knowledge	knowledge	NOUN
inlawrev-4132	1157	41	of	of	ADP
inlawrev-4132	1157	42	the	the	DET
inlawrev-4132	1157	43	facts	fact	NOUN
inlawrev-4132	1157	44	set	set	VERB
inlawrev-4132	1157	45	forth	forth	ADP
inlawrev-4132	1157	46	therein	therein	ADV
inlawrev-4132	1157	47	and	and	CCONJ
inlawrev-4132	1157	48	explained	explain	VERB
inlawrev-4132	1157	49	the	the	DET
inlawrev-4132	1157	50	duties	duty	NOUN
inlawrev-4132	1157	51	of	of	ADP
inlawrev-4132	1157	52	a	a	DET
inlawrev-4132	1157	53	tax	tax	NOUN
inlawrev-4132	1157	54	analyst	analyst	NOUN
inlawrev-4132	1157	55	with	with	ADP
inlawrev-4132	1157	56	mirant	mirant	ADJ
inlawrev-4132	1157	57	,	,	PUNCT
inlawrev-4132	1157	58	the	the	DET
inlawrev-4132	1157	59	affidavit	affidavit	NOUN
inlawrev-4132	1157	60	was	be	AUX
inlawrev-4132	1157	61	based	base	VERB
inlawrev-4132	1157	62	on	on	ADP
inlawrev-4132	1157	63	her	her	PRON
inlawrev-4132	1157	64	personal	personal	ADJ
inlawrev-4132	1157	65	knowledge	knowledge	NOUN
inlawrev-4132	1157	66	.	.	PUNCT
inlawrev-4132	1158	1	accordingly	accordingly	ADV
inlawrev-4132	1158	2	,	,	PUNCT
inlawrev-4132	1158	3	the	the	DET
inlawrev-4132	1158	4	court	court	NOUN
inlawrev-4132	1158	5	denied	deny	VERB
inlawrev-4132	1158	6	this	this	DET
inlawrev-4132	1158	7	objection.^^^	objection.^^^	NOUN
inlawrev-4132	1158	8	as	as	ADP
inlawrev-4132	1158	9	to	to	ADP
inlawrev-4132	1158	10	indiana	indiana	PROPN
inlawrev-4132	1158	11	evidence	evidence	PROPN
inlawrev-4132	1158	12	rule	rule	NOUN
inlawrev-4132	1158	13	704(b	704(b	PROPN
inlawrev-4132	1158	14	)	)	PUNCT
inlawrev-4132	1158	15	,	,	PUNCT
inlawrev-4132	1158	16	which	which	PRON
inlawrev-4132	1158	17	prohibits	prohibit	VERB
inlawrev-4132	1158	18	witnesses	witness	NOUN
inlawrev-4132	1158	19	from	from	ADP
inlawrev-4132	1158	20	testifying	testify	VERB
inlawrev-4132	1158	21	to	to	ADP
inlawrev-4132	1158	22	opinions	opinion	NOUN
inlawrev-4132	1158	23	concerning	concern	VERB
inlawrev-4132	1158	24	legal	legal	ADJ
inlawrev-4132	1158	25	conclusions	conclusion	NOUN
inlawrev-4132	1158	26	,	,	PUNCT
inlawrev-4132	1158	27	the	the	DET
inlawrev-4132	1158	28	court	court	NOUN
inlawrev-4132	1158	29	found	find	VERB
inlawrev-4132	1158	30	the	the	DET
inlawrev-4132	1158	31	averments	averment	NOUN
inlawrev-4132	1158	32	within	within	ADP
inlawrev-4132	1158	33	the	the	DET
inlawrev-4132	1158	34	affidavit	affidavit	NOUN
inlawrev-4132	1158	35	to	to	PART
inlawrev-4132	1158	36	be	be	AUX
inlawrev-4132	1158	37	statements	statement	NOUN
inlawrev-4132	1158	38	of	of	ADP
inlawrev-4132	1158	39	fact	fact	NOUN
inlawrev-4132	1158	40	and	and	CCONJ
inlawrev-4132	1158	41	not	not	PART
inlawrev-4132	1158	42	legal	legal	ADJ
inlawrev-4132	1158	43	conclusions	conclusion	NOUN
inlawrev-4132	1158	44	.	.	PUNCT
inlawrev-4132	1159	1	therefore	therefore	ADV
inlawrev-4132	1159	2	,	,	PUNCT
inlawrev-4132	1159	3	the	the	DET
inlawrev-4132	1159	4	court	court	NOUN
inlawrev-4132	1159	5	denied	deny	VERB
inlawrev-4132	1159	6	this	this	DET
inlawrev-4132	1159	7	objection.^^"^	objection.^^"^	NOUN
inlawrev-4132	1159	8	as	as	ADP
inlawrev-4132	1159	9	to	to	ADP
inlawrev-4132	1159	10	the	the	DET
inlawrev-4132	1159	11	department	department	NOUN
inlawrev-4132	1159	12	's	's	PART
inlawrev-4132	1159	13	hearsay	hearsay	ADJ
inlawrev-4132	1159	14	objections	objection	NOUN
inlawrev-4132	1159	15	under	under	ADP
inlawrev-4132	1159	16	indiana	indiana	PROPN
inlawrev-4132	1159	17	rule	rule	PROPN
inlawrev-4132	1159	18	802	802	NUM
inlawrev-4132	1159	19	,	,	PUNCT
inlawrev-4132	1159	20	the	the	DET
inlawrev-4132	1159	21	court	court	NOUN
inlawrev-4132	1159	22	found	find	VERB
inlawrev-4132	1159	23	that	that	SCONJ
inlawrev-4132	1159	24	statements	statement	NOUN
inlawrev-4132	1159	25	made	make	VERB
inlawrev-4132	1159	26	in	in	ADP
inlawrev-4132	1159	27	the	the	DET
inlawrev-4132	1159	28	affidavit	affidavit	NOUN
inlawrev-4132	1159	29	regarding	regard	VERB
inlawrev-4132	1159	30	the	the	DET
inlawrev-4132	1159	31	content	content	NOUN
inlawrev-4132	1159	32	of	of	ADP
inlawrev-4132	1159	33	the	the	DET
inlawrev-4132	1159	34	e	e	NOUN
inlawrev-4132	1159	35	-	-	NOUN
inlawrev-4132	1159	36	mails	mail	NOUN
inlawrev-4132	1159	37	were	be	AUX
inlawrev-4132	1159	38	statements	statement	NOUN
inlawrev-4132	1159	39	by	by	ADP
inlawrev-4132	1159	40	a	a	DET
inlawrev-4132	1159	41	party	party	NOUN
inlawrev-4132	1159	42	-	-	PUNCT
inlawrev-4132	1159	43	opponent	opponent	NOUN
inlawrev-4132	1159	44	and	and	CCONJ
inlawrev-4132	1159	45	did	do	AUX
inlawrev-4132	1159	46	not	not	PART
inlawrev-4132	1159	47	constitute	constitute	VERB
inlawrev-4132	1159	48	hearsay	hearsay	NOUN
inlawrev-4132	1159	49	since	since	SCONJ
inlawrev-4132	1159	50	they	they	PRON
inlawrev-4132	1159	51	were	be	AUX
inlawrev-4132	1159	52	statements	statement	NOUN
inlawrev-4132	1159	53	by	by	ADP
inlawrev-4132	1159	54	the	the	DET
inlawrev-4132	1159	55	department	department	NOUN
inlawrev-4132	1159	56	offered	offer	VERB
inlawrev-4132	1159	57	against	against	ADP
inlawrev-4132	1159	58	the	the	DET
inlawrev-4132	1159	59	department	department	NOUN
inlawrev-4132	1159	60	.	.	PUNCT
inlawrev-4132	1160	1	based	base	VERB
inlawrev-4132	1160	2	on	on	ADP
inlawrev-4132	1160	3	this	this	DET
inlawrev-4132	1160	4	line	line	NOUN
inlawrev-4132	1160	5	of	of	ADP
inlawrev-4132	1160	6	reasoning	reasoning	NOUN
inlawrev-4132	1160	7	,	,	PUNCT
inlawrev-4132	1160	8	the	the	DET
inlawrev-4132	1160	9	court	court	NOUN
inlawrev-4132	1160	10	held	hold	VERB
inlawrev-4132	1160	11	the	the	DET
inlawrev-4132	1160	12	e	e	NOUN
inlawrev-4132	1160	13	-	-	NOUN
inlawrev-4132	1160	14	mails	mail	NOUN
inlawrev-4132	1160	15	to	to	PART
inlawrev-4132	1160	16	be	be	AUX
inlawrev-4132	1160	17	admissible	admissible	ADJ
inlawrev-4132	1160	18	as	as	ADV
inlawrev-4132	1160	19	well	well	ADV
inlawrev-4132	1160	20	and	and	CCONJ
inlawrev-4132	1160	21	the	the	DET
inlawrev-4132	1160	22	department	department	NOUN
inlawrev-4132	1160	23	's	's	PART
inlawrev-4132	1160	24	objection	objection	NOUN
inlawrev-4132	1160	25	was	be	AUX
inlawrev-4132	1160	26	denied	deny	VERB
inlawrev-4132	1160	27	.	.	PUNCT
inlawrev-4132	1161	1	^^^	^^^	NOUN
inlawrev-4132	1161	2	finally	finally	ADV
inlawrev-4132	1161	3	,	,	PUNCT
inlawrev-4132	1161	4	as	as	ADP
inlawrev-4132	1161	5	to	to	ADP
inlawrev-4132	1161	6	the	the	DET
inlawrev-4132	1161	7	department	department	NOUN
inlawrev-4132	1161	8	's	's	PART
inlawrev-4132	1161	9	assertion	assertion	NOUN
inlawrev-4132	1161	10	that	that	SCONJ
inlawrev-4132	1161	11	the	the	DET
inlawrev-4132	1161	12	entire	entire	ADJ
inlawrev-4132	1161	13	affidavit	affidavit	NOUN
inlawrev-4132	1161	14	must	must	AUX
inlawrev-4132	1161	15	be	be	AUX
inlawrev-4132	1161	16	disregarded	disregard	VERB
inlawrev-4132	1161	17	pursuant	pursuant	ADJ
inlawrev-4132	1161	18	to	to	ADP
inlawrev-4132	1161	19	the	the	DET
inlawrev-4132	1161	20	blinn	blinn	PROPN
inlawrev-4132	1161	21	/	/	SYM
inlawrev-4132	1161	22	mccullough	mccullough	PROPN
inlawrev-4132	1161	23	rule	rule	NOUN
inlawrev-4132	1161	24	,	,	PUNCT
inlawrev-4132	1161	25	the	the	DET
inlawrev-4132	1161	26	court	court	NOUN
inlawrev-4132	1161	27	explained	explain	VERB
inlawrev-4132	1161	28	that	that	SCONJ
inlawrev-4132	1161	29	the	the	DET
inlawrev-4132	1161	30	379	379	NUM
inlawrev-4132	1161	31	.	.	PUNCT
inlawrev-4132	1162	1	no	no	PRON
inlawrev-4132	1162	2	.	.	NOUN
inlawrev-4132	1163	1	71t10	71t10	NUM
inlawrev-4132	1163	2	-	-	PUNCT
inlawrev-4132	1163	3	0803	0803	NUM
inlawrev-4132	1163	4	-	-	PUNCT
inlawrev-4132	1163	5	ta-18	ta-18	NOUN
inlawrev-4132	1163	6	,	,	PUNCT
inlawrev-4132	1163	7	2010	2010	NUM
inlawrev-4132	1163	8	wl	wl	NOUN
inlawrev-4132	1163	9	2400436	2400436	NUM
inlawrev-4132	1163	10	(	(	PUNCT
inlawrev-4132	1163	11	ind	ind	NOUN
inlawrev-4132	1163	12	.	.	PUNCT
inlawrev-4132	1164	1	t.c	t.c	PROPN
inlawrev-4132	1164	2	.	.	PROPN
inlawrev-4132	1164	3	june	june	PROPN
inlawrev-4132	1164	4	16	16	NUM
inlawrev-4132	1164	5	,	,	PUNCT
inlawrev-4132	1164	6	2010	2010	NUM
inlawrev-4132	1164	7	)	)	PUNCT
inlawrev-4132	1164	8	.	.	PUNCT
inlawrev-4132	1165	1	380	380	NUM
inlawrev-4132	1165	2	.	.	PUNCT
inlawrev-4132	1165	3	mat*l	mat*l	NOUN
inlawrev-4132	1165	4	.	.	PUNCT
inlawrev-4132	1166	1	381	381	NUM
inlawrev-4132	1166	2	.	.	PUNCT
inlawrev-4132	1167	1	i	i	PRON
inlawrev-4132	1167	2	d.	d.	PROPN
inlawrev-4132	1167	3	specifically	specifically	ADV
inlawrev-4132	1167	4	,	,	PUNCT
inlawrev-4132	1167	5	the	the	DET
inlawrev-4132	1167	6	department	department	NOUN
inlawrev-4132	1167	7	alleged	allege	VERB
inlawrev-4132	1167	8	problems	problem	NOUN
inlawrev-4132	1167	9	with	with	ADP
inlawrev-4132	1167	10	rules	rule	NOUN
inlawrev-4132	1167	11	402	402	NUM
inlawrev-4132	1167	12	,	,	PUNCT
inlawrev-4132	1167	13	602	602	NUM
inlawrev-4132	1167	14	,	,	PUNCT
inlawrev-4132	1167	15	704(b	704(b	PROPN
inlawrev-4132	1167	16	)	)	PUNCT
inlawrev-4132	1167	17	,	,	PUNCT
inlawrev-4132	1167	18	and	and	CCONJ
inlawrev-4132	1167	19	802	802	NUM
inlawrev-4132	1167	20	.	.	PUNCT
inlawrev-4132	1168	1	382	382	NUM
inlawrev-4132	1168	2	.	.	PUNCT
inlawrev-4132	1169	1	i	i	PRON
inlawrev-4132	1169	2	d.	d.	VERB
inlawrev-4132	1169	3	at	at	ADP
inlawrev-4132	1169	4	*	*	PROPN
inlawrev-4132	1169	5	2	2	NUM
inlawrev-4132	1169	6	.	.	NOUN
inlawrev-4132	1169	7	383	383	NUM
inlawrev-4132	1169	8	.	.	PUNCT
inlawrev-4132	1170	1	i	i	PRON
inlawrev-4132	1170	2	d	d	PROPN
inlawrev-4132	1170	3	384	384	NUM
inlawrev-4132	1170	4	.	.	PUNCT
inlawrev-4132	1171	1	mat*2	mat*2	NOUN
inlawrev-4132	1171	2	-	-	PUNCT
inlawrev-4132	1171	3	3	3	NUM
inlawrev-4132	1171	4	.	.	NOUN
inlawrev-4132	1171	5	385	385	NUM
inlawrev-4132	1171	6	.	.	PUNCT
inlawrev-4132	1172	1	i	i	PRON
inlawrev-4132	1172	2	d	d	PROPN
inlawrev-4132	1172	3	2011	2011	NUM
inlawrev-4132	1172	4	]	]	PUNCT
inlawrev-4132	1172	5	taxation	taxation	NOUN
inlawrev-4132	1172	6	1509	1509	NUM
inlawrev-4132	1172	7	blinn	blinn	PROPN
inlawrev-4132	1172	8	/	/	SYM
inlawrev-4132	1172	9	mccullough	mccullough	PROPN
inlawrev-4132	1172	10	rule	rule	NOUN
inlawrev-4132	1172	11	"	"	PUNCT
inlawrev-4132	1172	12	militates	militate	VERB
inlawrev-4132	1172	13	against	against	ADP
inlawrev-4132	1172	14	the	the	DET
inlawrev-4132	1172	15	granting	granting	NOUN
inlawrev-4132	1172	16	of	of	ADP
inlawrev-4132	1172	17	summary	summary	NOUN
inlawrev-4132	1172	18	judgment	judgment	NOUN
inlawrev-4132	1172	19	when	when	SCONJ
inlawrev-4132	1172	20	'	'	PUNCT
inlawrev-4132	1172	21	a	a	DET
inlawrev-4132	1172	22	reasonable	reasonable	ADJ
inlawrev-4132	1172	23	trier	trier	NOUN
inlawrev-4132	1172	24	of	of	ADP
inlawrev-4132	1172	25	fact	fact	NOUN
inlawrev-4132	1172	26	could	could	AUX
inlawrev-4132	1172	27	choose	choose	VERB
inlawrev-4132	1172	28	to	to	PART
inlawrev-4132	1172	29	disbelieve	disbelieve	VERB
inlawrev-4132	1172	30	the	the	DET
inlawrev-4132	1172	31	movant	movant	NOUN
inlawrev-4132	1172	32	's	's	PART
inlawrev-4132	1172	33	account	account	NOUN
inlawrev-4132	1172	34	ofthe	ofthe	NOUN
inlawrev-4132	1172	35	facts	fact	NOUN
inlawrev-4132	1172	36	.	.	PUNCT
inlawrev-4132	1173	1	'	'	PUNCT
inlawrev-4132	1173	2	"	"	PUNCT
inlawrev-4132	1173	3	^^^	^^^	ADJ
inlawrev-4132	1173	4	the	the	DET
inlawrev-4132	1173	5	court	court	NOUN
inlawrev-4132	1173	6	,	,	PUNCT
inlawrev-4132	1173	7	however	however	ADV
inlawrev-4132	1173	8	,	,	PUNCT
inlawrev-4132	1173	9	determined	determine	VERB
inlawrev-4132	1173	10	that	that	SCONJ
inlawrev-4132	1173	11	this	this	PRON
inlawrev-4132	1173	12	was	be	AUX
inlawrev-4132	1173	13	not	not	PART
inlawrev-4132	1173	14	a	a	DET
inlawrev-4132	1173	15	case	case	NOUN
inlawrev-4132	1173	16	to	to	PART
inlawrev-4132	1173	17	which	which	PRON
inlawrev-4132	1173	18	this	this	DET
inlawrev-4132	1173	19	rule	rule	NOUN
inlawrev-4132	1173	20	should	should	AUX
inlawrev-4132	1173	21	have	have	AUX
inlawrev-4132	1173	22	been	be	AUX
inlawrev-4132	1173	23	applied	apply	VERB
inlawrev-4132	1173	24	.	.	PUNCT
inlawrev-4132	1174	1	despite	despite	SCONJ
inlawrev-4132	1174	2	the	the	DET
inlawrev-4132	1174	3	department	department	NOUN
inlawrev-4132	1174	4	's	's	PART
inlawrev-4132	1174	5	argument	argument	NOUN
inlawrev-4132	1174	6	that	that	SCONJ
inlawrev-4132	1174	7	the	the	DET
inlawrev-4132	1174	8	affidavit	affidavit	NOUN
inlawrev-4132	1174	9	should	should	AUX
inlawrev-4132	1174	10	be	be	AUX
inlawrev-4132	1174	11	struck	strike	VERB
inlawrev-4132	1174	12	because	because	SCONJ
inlawrev-4132	1174	13	it	it	PRON
inlawrev-4132	1174	14	was	be	AUX
inlawrev-4132	1174	15	vague	vague	ADJ
inlawrev-4132	1174	16	and	and	CCONJ
inlawrev-4132	1174	17	conflicting	conflicting	ADJ
inlawrev-4132	1174	18	,	,	PUNCT
inlawrev-4132	1174	19	the	the	DET
inlawrev-4132	1174	20	court	court	NOUN
inlawrev-4132	1174	21	held	hold	VERB
inlawrev-4132	1174	22	that	that	SCONJ
inlawrev-4132	1174	23	the	the	DET
inlawrev-4132	1174	24	majority	majority	NOUN
inlawrev-4132	1174	25	of	of	ADP
inlawrev-4132	1174	26	the	the	DET
inlawrev-4132	1174	27	affidavit	affidavit	NOUN
inlawrev-4132	1174	28	appeared	appear	VERB
inlawrev-4132	1174	29	to	to	PART
inlawrev-4132	1174	30	be	be	AUX
inlawrev-4132	1174	31	a	a	DET
inlawrev-4132	1174	32	rendition	rendition	NOUN
inlawrev-4132	1174	33	of	of	ADP
inlawrev-4132	1174	34	the	the	DET
inlawrev-4132	1174	35	facts	fact	NOUN
inlawrev-4132	1174	36	that	that	PRON
inlawrev-4132	1174	37	gave	give	VERB
inlawrev-4132	1174	38	rise	rise	NOUN
inlawrev-4132	1174	39	to	to	ADP
inlawrev-4132	1174	40	this	this	DET
inlawrev-4132	1174	41	cause	cause	NOUN
inlawrev-4132	1174	42	of	of	ADP
inlawrev-4132	1174	43	action	action	NOUN
inlawrev-4132	1174	44	.	.	PUNCT
inlawrev-4132	1175	1	therefore	therefore	ADV
inlawrev-4132	1175	2	,	,	PUNCT
inlawrev-4132	1175	3	the	the	DET
inlawrev-4132	1175	4	court	court	NOUN
inlawrev-4132	1175	5	denied	deny	VERB
inlawrev-4132	1175	6	this	this	DET
inlawrev-4132	1175	7	objection	objection	NOUN
inlawrev-4132	1175	8	by	by	ADP
inlawrev-4132	1175	9	the	the	DET
inlawrev-4132	1175	10	department.^^^	department.^^^	PROPN
inlawrev-4132	1175	11	2	2	NUM
inlawrev-4132	1175	12	.	.	PUNCT
inlawrev-4132	1175	13	mirant	mirant	PROPN
inlawrev-4132	1175	14	sugar	sugar	PROPN
inlawrev-4132	1175	15	creek	creek	PROPN
inlawrev-4132	1175	16	,	,	PUNCT
inlawrev-4132	1175	17	llc	llc	PROPN
inlawrev-4132	1175	18	v.	v.	PROPN
inlawrev-4132	1175	19	indiana	indiana	PROPN
inlawrev-4132	1175	20	department	department	PROPN
inlawrev-4132	1175	21	of	of	ADP
inlawrev-4132	1175	22	state	state	PROPN
inlawrev-4132	1175	23	revenue	revenue	NOUN
inlawrev-4132	1175	24	(	(	PUNCT
inlawrev-4132	1175	25	mirant	mirant	ADJ
inlawrev-4132	1175	26	jj^	jj^	ADJ
inlawrev-4132	1175	27	388—]y[ij.ant	388—]y[ij.ant	NUM
inlawrev-4132	1175	28	sugar	sugar	NOUN
inlawrev-4132	1175	29	creek	creek	PROPN
inlawrev-4132	1175	30	,	,	PUNCT
inlawrev-4132	1175	31	llc	llc	PROPN
inlawrev-4132	1175	32	(	(	PUNCT
inlawrev-4132	1175	33	"	"	PUNCT
inlawrev-4132	1175	34	miranf	miranf	NOUN
inlawrev-4132	1175	35	)	)	PUNCT
inlawrev-4132	1175	36	owned	own	VERB
inlawrev-4132	1175	37	and	and	CCONJ
inlawrev-4132	1175	38	operated	operate	VERB
inlawrev-4132	1175	39	a	a	DET
inlawrev-4132	1175	40	power	power	NOUN
inlawrev-4132	1175	41	plant	plant	NOUN
inlawrev-4132	1175	42	fueled	fuel	VERB
inlawrev-4132	1175	43	by	by	ADP
inlawrev-4132	1175	44	natural	natural	ADJ
inlawrev-4132	1175	45	gas	gas	NOUN
inlawrev-4132	1175	46	in	in	ADP
inlawrev-4132	1175	47	terre	terre	PROPN
inlawrev-4132	1175	48	haute	haute	PROPN
inlawrev-4132	1175	49	,	,	PUNCT
inlawrev-4132	1175	50	indiana	indiana	PROPN
inlawrev-4132	1175	51	.	.	PUNCT
inlawrev-4132	1176	1	mirant	mirant	PROPN
inlawrev-4132	1176	2	purchased	purchase	VERB
inlawrev-4132	1176	3	natural	natural	ADJ
inlawrev-4132	1176	4	gas	gas	NOUN
inlawrev-4132	1176	5	from	from	ADP
inlawrev-4132	1176	6	an	an	DET
inlawrev-4132	1176	7	out	out	ADJ
inlawrev-4132	1176	8	-	-	PUNCT
inlawrev-4132	1176	9	of	of	ADP
inlawrev-4132	1176	10	-	-	PUNCT
inlawrev-4132	1176	11	state	state	NOUN
inlawrev-4132	1176	12	vendor	vendor	NOUN
inlawrev-4132	1176	13	.	.	PUNCT
inlawrev-4132	1177	1	the	the	DET
inlawrev-4132	1177	2	natural	natural	ADJ
inlawrev-4132	1177	3	gas	gas	NOUN
inlawrev-4132	1177	4	was	be	AUX
inlawrev-4132	1177	5	shipped	ship	VERB
inlawrev-4132	1177	6	to	to	ADP
inlawrev-4132	1177	7	the	the	DET
inlawrev-4132	1177	8	plant	plant	NOUN
inlawrev-4132	1177	9	through	through	ADP
inlawrev-4132	1177	10	pipelines	pipeline	NOUN
inlawrev-4132	1177	11	the	the	DET
inlawrev-4132	1177	12	vendor	vendor	NOUN
inlawrev-4132	1177	13	neither	neither	CCONJ
inlawrev-4132	1177	14	owned	own	VERB
inlawrev-4132	1177	15	nor	nor	CCONJ
inlawrev-4132	1177	16	controlled.^^^	controlled.^^^	PROPN
inlawrev-4132	1177	17	the	the	DET
inlawrev-4132	1177	18	plant	plant	NOUN
inlawrev-4132	1177	19	generated	generate	VERB
inlawrev-4132	1177	20	electricity	electricity	NOUN
inlawrev-4132	1177	21	by	by	ADP
inlawrev-4132	1177	22	consuming	consume	VERB
inlawrev-4132	1177	23	the	the	DET
inlawrev-4132	1177	24	natural	natural	ADJ
inlawrev-4132	1177	25	gas	gas	NOUN
inlawrev-4132	1177	26	and	and	CCONJ
inlawrev-4132	1177	27	then	then	ADV
inlawrev-4132	1177	28	sold	sell	VERB
inlawrev-4132	1177	29	the	the	DET
inlawrev-4132	1177	30	electricity	electricity	NOUN
inlawrev-4132	1177	31	to	to	ADP
inlawrev-4132	1177	32	an	an	DET
inlawrev-4132	1177	33	out	out	ADJ
inlawrev-4132	1177	34	-	-	PUNCT
inlawrev-4132	1177	35	of	of	ADP
inlawrev-4132	1177	36	-	-	PUNCT
inlawrev-4132	1177	37	state	state	NOUN
inlawrev-4132	1177	38	customer	customer	NOUN
inlawrev-4132	1177	39	who	who	PRON
inlawrev-4132	1177	40	,	,	PUNCT
inlawrev-4132	1177	41	in	in	ADP
inlawrev-4132	1177	42	turn	turn	NOUN
inlawrev-4132	1177	43	,	,	PUNCT
inlawrev-4132	1177	44	resold	resold	VERB
inlawrev-4132	1177	45	the	the	DET
inlawrev-4132	1177	46	electricity	electricity	NOUN
inlawrev-4132	1177	47	to	to	ADP
inlawrev-4132	1177	48	its	its	PRON
inlawrev-4132	1177	49	own	own	ADJ
inlawrev-4132	1177	50	customers	customer	NOUN
inlawrev-4132	1177	51	.	.	PUNCT
inlawrev-4132	1178	1	in	in	ADP
inlawrev-4132	1178	2	july	july	PROPN
inlawrev-4132	1178	3	2006	2006	NUM
inlawrev-4132	1178	4	,	,	PUNCT
inlawrev-4132	1178	5	the	the	DET
inlawrev-4132	1178	6	department	department	NOUN
inlawrev-4132	1178	7	's	's	PART
inlawrev-4132	1178	8	tax	tax	NOUN
inlawrev-4132	1178	9	policy	policy	NOUN
inlawrev-4132	1178	10	division	division	NOUN
inlawrev-4132	1178	11	issued	issue	VERB
inlawrev-4132	1178	12	a	a	DET
inlawrev-4132	1178	13	letter	letter	NOUN
inlawrev-4132	1178	14	informing	inform	VERB
inlawrev-4132	1178	15	mirant	mirant	ADJ
inlawrev-4132	1178	16	that	that	SCONJ
inlawrev-4132	1178	17	it	it	PRON
inlawrev-4132	1178	18	might	might	AUX
inlawrev-4132	1178	19	be	be	AUX
inlawrev-4132	1178	20	required	require	VERB
inlawrev-4132	1178	21	to	to	PART
inlawrev-4132	1178	22	pay	pay	VERB
inlawrev-4132	1178	23	usut.^^^	usut.^^^	PROPN
inlawrev-4132	1178	24	shortly	shortly	ADV
inlawrev-4132	1178	25	thereafter	thereafter	ADV
inlawrev-4132	1178	26	,	,	PUNCT
inlawrev-4132	1178	27	mirant	mirant	PROPN
inlawrev-4132	1178	28	began	begin	VERB
inlawrev-4132	1178	29	to	to	PART
inlawrev-4132	1178	30	exchange	exchange	VERB
inlawrev-4132	1178	31	e	e	NOUN
inlawrev-4132	1178	32	-	-	NOUN
inlawrev-4132	1178	33	mails	mail	NOUN
inlawrev-4132	1178	34	with	with	ADP
inlawrev-4132	1178	35	the	the	DET
inlawrev-4132	1178	36	department	department	NOUN
inlawrev-4132	1178	37	challenging	challenge	VERB
inlawrev-4132	1178	38	the	the	DET
inlawrev-4132	1178	39	department	department	NOUN
inlawrev-4132	1178	40	's	's	PART
inlawrev-4132	1178	41	position	position	NOUN
inlawrev-4132	1178	42	that	that	SCONJ
inlawrev-4132	1178	43	its	its	PRON
inlawrev-4132	1178	44	natural	natural	ADJ
inlawrev-4132	1178	45	gas	gas	NOUN
inlawrev-4132	1178	46	purchases	purchase	NOUN
inlawrev-4132	1178	47	were	be	AUX
inlawrev-4132	1178	48	subject	subject	ADJ
inlawrev-4132	1178	49	to	to	ADP
inlawrev-4132	1178	50	the	the	DET
inlawrev-4132	1178	51	usut	usut	NOUN
inlawrev-4132	1178	52	,	,	PUNCT
inlawrev-4132	1178	53	but	but	CCONJ
inlawrev-4132	1178	54	mirant	mirant	NOUN
inlawrev-4132	1178	55	filed	file	VERB
inlawrev-4132	1178	56	a	a	DET
inlawrev-4132	1178	57	usut	usut	NOUN
inlawrev-4132	1178	58	return	return	NOUN
inlawrev-4132	1178	59	for	for	ADP
inlawrev-4132	1178	60	july	july	PROPN
inlawrev-4132	1178	61	2006	2006	NUM
inlawrev-4132	1178	62	and	and	CCONJ
inlawrev-4132	1178	63	remitted	remit	VERB
inlawrev-4132	1178	64	approximately	approximately	ADV
inlawrev-4132	1178	65	$	$	SYM
inlawrev-4132	1178	66	65,000	65,000	NUM
inlawrev-4132	1178	67	to	to	ADP
inlawrev-4132	1178	68	the	the	DET
inlawrev-4132	1178	69	department	department	NOUN
inlawrev-4132	1178	70	.	.	PUNCT
inlawrev-4132	1179	1	in	in	ADP
inlawrev-4132	1179	2	september	september	PROPN
inlawrev-4132	1179	3	2006	2006	NUM
inlawrev-4132	1179	4	,	,	PUNCT
inlawrev-4132	1179	5	mirant	mirant	PROPN
inlawrev-4132	1179	6	received	receive	VERB
inlawrev-4132	1179	7	an	an	DET
inlawrev-4132	1179	8	e	e	NOUN
inlawrev-4132	1179	9	-	-	NOUN
inlawrev-4132	1179	10	mail	mail	NOUN
inlawrev-4132	1179	11	from	from	ADP
inlawrev-4132	1179	12	the	the	DET
inlawrev-4132	1179	13	department	department	NOUN
inlawrev-4132	1179	14	which	which	PRON
inlawrev-4132	1179	15	affirmed	affirm	VERB
inlawrev-4132	1179	16	mirant	mirant	ADJ
inlawrev-4132	1179	17	'	'	PUNCT
inlawrev-4132	1179	18	s	s	NOUN
inlawrev-4132	1179	19	position	position	NOUN
inlawrev-4132	1179	20	with	with	ADP
inlawrev-4132	1179	21	regard	regard	NOUN
inlawrev-4132	1179	22	to	to	ADP
inlawrev-4132	1179	23	the	the	DET
inlawrev-4132	1179	24	usut	usut	NOUN
inlawrev-4132	1179	25	,	,	PUNCT
inlawrev-4132	1179	26	and	and	CCONJ
inlawrev-4132	1179	27	mirant	mirant	NOUN
inlawrev-4132	1179	28	therefore	therefore	ADV
inlawrev-4132	1179	29	did	do	AUX
inlawrev-4132	1179	30	not	not	PART
inlawrev-4132	1179	31	file	file	VERB
inlawrev-4132	1179	32	another	another	DET
inlawrev-4132	1179	33	usut	usut	NOUN
inlawrev-4132	1179	34	retum.^^	retum.^^	PUNCT
inlawrev-4132	1179	35	'	'	PUNCT
inlawrev-4132	1179	36	mirant	mirant	NOUN
inlawrev-4132	1179	37	also	also	ADV
inlawrev-4132	1179	38	filed	file	VERB
inlawrev-4132	1179	39	a	a	DET
inlawrev-4132	1179	40	claim	claim	NOUN
inlawrev-4132	1179	41	for	for	ADP
inlawrev-4132	1179	42	refund	refund	NOUN
inlawrev-4132	1179	43	as	as	ADP
inlawrev-4132	1179	44	to	to	ADP
inlawrev-4132	1179	45	the	the	DET
inlawrev-4132	1179	46	july	july	PROPN
inlawrev-4132	1179	47	2006	2006	NUM
inlawrev-4132	1179	48	payment.^^^	payment.^^^	NOUN
inlawrev-4132	1179	49	the	the	DET
inlawrev-4132	1179	50	department	department	NOUN
inlawrev-4132	1179	51	denied	deny	VERB
inlawrev-4132	1179	52	mirant	mirant	ADJ
inlawrev-4132	1179	53	'	'	PUNCT
inlawrev-4132	1179	54	s	s	PART
inlawrev-4132	1179	55	refund	refund	NOUN
inlawrev-4132	1179	56	claim	claim	NOUN
inlawrev-4132	1179	57	.	.	PUNCT
inlawrev-4132	1180	1	mirant	mirant	PROPN
inlawrev-4132	1180	2	timely	timely	ADV
inlawrev-4132	1180	3	filed	file	VERB
inlawrev-4132	1180	4	an	an	DET
inlawrev-4132	1180	5	original	original	ADJ
inlawrev-4132	1180	6	tax	tax	NOUN
inlawrev-4132	1180	7	appeal	appeal	NOUN
inlawrev-4132	1180	8	,	,	PUNCT
inlawrev-4132	1180	9	and	and	CCONJ
inlawrev-4132	1180	10	the	the	DET
inlawrev-4132	1180	11	parties	party	NOUN
inlawrev-4132	1180	12	then	then	ADV
inlawrev-4132	1180	13	filed	file	VERB
inlawrev-4132	1180	14	cross	cross	NOUN
inlawrev-4132	1180	15	-	-	NOUN
inlawrev-4132	1180	16	motions	motion	NOUN
inlawrev-4132	1180	17	for	for	ADP
inlawrev-4132	1180	18	summary	summary	NOUN
inlawrev-4132	1180	19	judgment	judgment	NOUN
inlawrev-4132	1180	20	.	.	PUNCT
inlawrev-4132	1181	1	the	the	DET
inlawrev-4132	1181	2	court	court	NOUN
inlawrev-4132	1181	3	identified	identify	VERB
inlawrev-4132	1181	4	the	the	DET
inlawrev-4132	1181	5	following	following	ADJ
inlawrev-4132	1181	6	issues	issue	NOUN
inlawrev-4132	1181	7	with	with	ADP
inlawrev-4132	1181	8	regard	regard	NOUN
inlawrev-4132	1181	9	to	to	ADP
inlawrev-4132	1181	10	the	the	DET
inlawrev-4132	1181	11	parties	party	NOUN
inlawrev-4132	1181	12	crossmotions	crossmotion	NOUN
inlawrev-4132	1181	13	:	:	PUNCT
inlawrev-4132	1181	14	(	(	PUNCT
inlawrev-4132	1181	15	1	1	X
inlawrev-4132	1181	16	)	)	PUNCT
inlawrev-4132	1181	17	"	"	PUNCT
inlawrev-4132	1181	18	[	[	X
inlawrev-4132	1181	19	w]hether	w]hether	PROPN
inlawrev-4132	1181	20	mirant	mirant	NOUN
inlawrev-4132	1181	21	obtained	obtain	VERB
inlawrev-4132	1181	22	a	a	DET
inlawrev-4132	1181	23	ruling	ruling	NOUN
inlawrev-4132	1181	24	from	from	ADP
inlawrev-4132	1181	25	the	the	DET
inlawrev-4132	1181	26	department	department	NOUN
inlawrev-4132	1181	27	providing	provide	VERB
inlawrev-4132	1181	28	that	that	SCONJ
inlawrev-4132	1181	29	it	it	PRON
inlawrev-4132	1181	30	was	be	AUX
inlawrev-4132	1181	31	not	not	PART
inlawrev-4132	1181	32	subject	subject	ADJ
inlawrev-4132	1181	33	to	to	ADP
inlawrev-4132	1181	34	the	the	DET
inlawrev-4132	1181	35	usut	usut	NOUN
inlawrev-4132	1181	36	"	"	PUNCT
inlawrev-4132	1181	37	;	;	PUNCT
inlawrev-4132	1181	38	and	and	CCONJ
inlawrev-4132	1181	39	(	(	PUNCT
inlawrev-4132	1181	40	2	2	X
inlawrev-4132	1181	41	)	)	PUNCT
inlawrev-4132	1181	42	if	if	SCONJ
inlawrev-4132	1181	43	not	not	PART
inlawrev-4132	1181	44	,	,	PUNCT
inlawrev-4132	1181	45	"	"	PUNCT
inlawrev-4132	1181	46	[	[	X
inlawrev-4132	1181	47	wjhether	wjhether	PROPN
inlawrev-4132	1181	48	mirant	mirant	NOUN
inlawrev-4132	1181	49	's	's	PART
inlawrev-4132	1181	50	purchases	purchase	NOUN
inlawrev-4132	1181	51	of	of	ADP
inlawrev-4132	1181	52	natural	natural	ADJ
inlawrev-4132	1181	53	gas	gas	NOUN
inlawrev-4132	1181	54	were	be	AUX
inlawrev-4132	1181	55	subject	subject	ADJ
inlawrev-4132	1181	56	to	to	ADP
inlawrev-4132	1181	57	the	the	DET
inlawrev-4132	1181	58	usut	usut	NOUN
inlawrev-4132	1181	59	.	.	PUNCT
inlawrev-4132	1182	1	"^^^	"^^^	PUNCT
inlawrev-4132	1183	1	as	as	ADP
inlawrev-4132	1183	2	to	to	ADP
inlawrev-4132	1183	3	the	the	DET
inlawrev-4132	1183	4	first	first	ADJ
inlawrev-4132	1183	5	issue	issue	NOUN
inlawrev-4132	1183	6	regarding	regard	VERB
inlawrev-4132	1183	7	whether	whether	SCONJ
inlawrev-4132	1183	8	mirant	mirant	NOUN
inlawrev-4132	1183	9	had	have	AUX
inlawrev-4132	1183	10	obtained	obtain	VERB
inlawrev-4132	1183	11	a	a	DET
inlawrev-4132	1183	12	ruling	ruling	NOUN
inlawrev-4132	1183	13	from	from	ADP
inlawrev-4132	1183	14	the	the	DET
inlawrev-4132	1183	15	department	department	NOUN
inlawrev-4132	1183	16	,	,	PUNCT
inlawrev-4132	1183	17	mirant	mirant	NOUN
inlawrev-4132	1183	18	argued	argue	VERB
inlawrev-4132	1183	19	the	the	DET
inlawrev-4132	1183	20	department	department	NOUN
inlawrev-4132	1183	21	's	's	PART
inlawrev-4132	1183	22	denial	denial	NOUN
inlawrev-4132	1183	23	of	of	ADP
inlawrev-4132	1183	24	its	its	PRON
inlawrev-4132	1183	25	claim	claim	NOUN
inlawrev-4132	1183	26	"	"	PUNCT
inlawrev-4132	1183	27	constitute[d	constitute[d	PROPN
inlawrev-4132	1183	28	]	]	X
inlawrev-4132	1183	29	an	an	DET
inlawrev-4132	1183	30	impermissible	impermissible	ADJ
inlawrev-4132	1183	31	retroactive	retroactive	ADJ
inlawrev-4132	1183	32	change	change	NOUN
inlawrev-4132	1183	33	in	in	ADP
inlawrev-4132	1183	34	the	the	DET
inlawrev-4132	1183	35	department	department	NOUN
inlawrev-4132	1183	36	's	's	PART
inlawrev-4132	1183	37	interpretation	interpretation	NOUN
inlawrev-4132	1183	38	ofthe	ofthe	PROPN
inlawrev-4132	1183	39	usut	usut	PROPN
inlawrev-4132	1183	40	law	law	NOUN
inlawrev-4132	1183	41	.	.	PUNCT
inlawrev-4132	1184	1	"^^	"^^	PROPN
inlawrev-4132	1184	2	'	'	PUNCT
inlawrev-4132	1184	3	*	*	PUNCT
inlawrev-4132	1184	4	specifically	specifically	ADV
inlawrev-4132	1184	5	,	,	PUNCT
inlawrev-4132	1184	6	mirant	mirant	PROPN
inlawrev-4132	1184	7	asserted	assert	VERB
inlawrev-4132	1184	8	that	that	SCONJ
inlawrev-4132	1184	9	its	its	PRON
inlawrev-4132	1184	10	e	e	NOUN
inlawrev-4132	1184	11	-	-	NOUN
inlawrev-4132	1184	12	mail	mail	NOUN
inlawrev-4132	1184	13	correspondence	correspondence	NOUN
inlawrev-4132	1184	14	with	with	ADP
inlawrev-4132	1184	15	the	the	DET
inlawrev-4132	1184	16	department	department	NOUN
inlawrev-4132	1184	17	created	create	VERB
inlawrev-4132	1184	18	a	a	DET
inlawrev-4132	1184	19	binding	bind	VERB
inlawrev-4132	1184	20	letter	letter	NOUN
inlawrev-4132	1184	21	offindings	offinding	NOUN
inlawrev-4132	1184	22	(	(	PUNCT
inlawrev-4132	1184	23	lof	lof	PROPN
inlawrev-4132	1184	24	)	)	PUNCT
inlawrev-4132	1184	25	which	which	PRON
inlawrev-4132	1184	26	exempted	exempt	VERB
inlawrev-4132	1184	27	mirant	mirant	NOUN
inlawrev-4132	1184	28	's	's	PART
inlawrev-4132	1184	29	386	386	NUM
inlawrev-4132	1184	30	.	.	PUNCT
inlawrev-4132	1185	1	i	i	PRON
inlawrev-4132	1185	2	d.	d.	VERB
inlawrev-4132	1185	3	at	at	ADP
inlawrev-4132	1185	4	*	*	NOUN
inlawrev-4132	1185	5	4	4	NUM
inlawrev-4132	1185	6	(	(	PUNCT
inlawrev-4132	1185	7	quoting	quote	VERB
inlawrev-4132	1185	8	insuremax	insuremax	PROPN
inlawrev-4132	1185	9	ins	ins	PROPN
inlawrev-4132	1185	10	.	.	PUNCT
inlawrev-4132	1185	11	co.	co.	PROPN
inlawrev-4132	1185	12	v.	v.	ADP
inlawrev-4132	1185	13	bice	bice	PROPN
inlawrev-4132	1185	14	,	,	PUNCT
inlawrev-4132	1185	15	879	879	NUM
inlawrev-4132	1185	16	n.e.2d	n.e.2d	NOUN
inlawrev-4132	1185	17	1187	1187	NUM
inlawrev-4132	1185	18	,	,	PUNCT
inlawrev-4132	1185	19	1190	1190	NUM
inlawrev-4132	1185	20	(	(	PUNCT
inlawrev-4132	1185	21	ind	ind	NOUN
inlawrev-4132	1185	22	.	.	PUNCT
inlawrev-4132	1186	1	ct	ct	PROPN
inlawrev-4132	1186	2	.	.	PUNCT
inlawrev-4132	1187	1	app	app	PROPN
inlawrev-4132	1187	2	.	.	PROPN
inlawrev-4132	1187	3	2008	2008	NUM
inlawrev-4132	1187	4	)	)	PUNCT
inlawrev-4132	1187	5	)	)	PUNCT
inlawrev-4132	1187	6	.	.	PUNCT
inlawrev-4132	1188	1	387	387	X
inlawrev-4132	1188	2	.	.	PUNCT
inlawrev-4132	1189	1	i	i	PRON
inlawrev-4132	1189	2	d.	d.	PROPN
inlawrev-4132	1189	3	388	388	NUM
inlawrev-4132	1189	4	.	.	PUNCT
inlawrev-4132	1190	1	930n.e.2d697(ind	930n.e.2d697(ind	X
inlawrev-4132	1190	2	.	.	PUNCT
inlawrev-4132	1191	1	tc	tc	NUM
inlawrev-4132	1191	2	.	.	NOUN
inlawrev-4132	1192	1	2010	2010	NUM
inlawrev-4132	1192	2	)	)	PUNCT
inlawrev-4132	1192	3	.	.	PUNCT
inlawrev-4132	1193	1	389	389	NUM
inlawrev-4132	1193	2	.	.	PUNCT
inlawrev-4132	1194	1	i	i	PRON
inlawrev-4132	1194	2	d	d	PROPN
inlawrev-4132	1194	3	at	at	ADP
inlawrev-4132	1194	4	698	698	NUM
inlawrev-4132	1194	5	.	.	PUNCT
inlawrev-4132	1195	1	390	390	NUM
inlawrev-4132	1195	2	.	.	PUNCT
inlawrev-4132	1196	1	i	i	PRON
inlawrev-4132	1196	2	d	d	PROPN
inlawrev-4132	1196	3	391	391	NUM
inlawrev-4132	1196	4	.	.	PUNCT
inlawrev-4132	1197	1	i	i	PRON
inlawrev-4132	1197	2	d	d	PROPN
inlawrev-4132	1197	3	at	at	ADP
inlawrev-4132	1197	4	698	698	NUM
inlawrev-4132	1197	5	-	-	SYM
inlawrev-4132	1197	6	99	99	NUM
inlawrev-4132	1197	7	.	.	PUNCT
inlawrev-4132	1198	1	392	392	NUM
inlawrev-4132	1198	2	.	.	X
inlawrev-4132	1198	3	mat	mat	NOUN
inlawrev-4132	1198	4	698	698	NUM
inlawrev-4132	1198	5	.	.	PUNCT
inlawrev-4132	1199	1	393	393	NUM
inlawrev-4132	1199	2	.	.	PUNCT
inlawrev-4132	1200	1	mat	mat	NOUN
inlawrev-4132	1200	2	699	699	NUM
inlawrev-4132	1200	3	,	,	PUNCT
inlawrev-4132	1200	4	701	701	NUM
inlawrev-4132	1200	5	.	.	NOUN
inlawrev-4132	1200	6	394	394	NUM
inlawrev-4132	1200	7	.	.	PUNCT
inlawrev-4132	1201	1	i	i	PRON
inlawrev-4132	1201	2	d.	d.	PROPN
inlawrev-4132	1201	3	at	at	ADP
inlawrev-4132	1201	4	699	699	NUM
inlawrev-4132	1201	5	(	(	PUNCT
inlawrev-4132	1201	6	citation	citation	NOUN
inlawrev-4132	1201	7	omitted	omit	VERB
inlawrev-4132	1201	8	)	)	PUNCT
inlawrev-4132	1201	9	.	.	PUNCT
inlawrev-4132	1202	1	1510	1510	NUM
inlawrev-4132	1202	2	indiana	indiana	PROPN
inlawrev-4132	1202	3	law	law	PROPN
inlawrev-4132	1202	4	review	review	NOUN
inlawrev-4132	1202	5	[	[	X
inlawrev-4132	1202	6	vol	vol	NOUN
inlawrev-4132	1202	7	.	.	PUNCT
inlawrev-4132	1202	8	44	44	NUM
inlawrev-4132	1202	9	:	:	SYM
inlawrev-4132	1202	10	1467	1467	NUM
inlawrev-4132	1202	11	purchases	purchase	NOUN
inlawrev-4132	1202	12	of	of	ADP
inlawrev-4132	1202	13	natural	natural	ADJ
inlawrev-4132	1202	14	gas	gas	NOUN
inlawrev-4132	1202	15	from	from	ADP
inlawrev-4132	1202	16	the	the	DET
inlawrev-4132	1202	17	usut.^^^	usut.^^^	PROPN
inlawrev-4132	1202	18	the	the	DET
inlawrev-4132	1202	19	department	department	NOUN
inlawrev-4132	1202	20	argued	argue	VERB
inlawrev-4132	1202	21	that	that	SCONJ
inlawrev-4132	1202	22	the	the	DET
inlawrev-4132	1202	23	email	email	NOUN
inlawrev-4132	1202	24	exchanges	exchange	NOUN
inlawrev-4132	1202	25	were	be	AUX
inlawrev-4132	1202	26	simply	simply	ADV
inlawrev-4132	1202	27	non	non	ADJ
inlawrev-4132	1202	28	-	-	ADJ
inlawrev-4132	1202	29	binding	binding	ADJ
inlawrev-4132	1202	30	letters	letter	NOUN
inlawrev-4132	1202	31	of	of	ADP
inlawrev-4132	1202	32	advice	advice	NOUN
inlawrev-4132	1202	33	(	(	PUNCT
inlawrev-4132	1202	34	loa	loa	NOUN
inlawrev-4132	1202	35	)	)	PUNCT
inlawrev-4132	1202	36	.	.	PUNCT
inlawrev-4132	1203	1	the	the	DET
inlawrev-4132	1203	2	court	court	NOUN
inlawrev-4132	1203	3	found	find	VERB
inlawrev-4132	1203	4	that	that	SCONJ
inlawrev-4132	1203	5	the	the	DET
inlawrev-4132	1203	6	e	e	NOUN
inlawrev-4132	1203	7	-	-	NOUN
inlawrev-4132	1203	8	mail	mail	NOUN
inlawrev-4132	1203	9	exchanges	exchange	NOUN
inlawrev-4132	1203	10	,	,	PUNCT
inlawrev-4132	1203	11	taken	take	VERB
inlawrev-4132	1203	12	together	together	ADV
inlawrev-4132	1203	13	,	,	PUNCT
inlawrev-4132	1203	14	showed	show	VERB
inlawrev-4132	1203	15	that	that	SCONJ
inlawrev-4132	1203	16	mirant	mirant	ADJ
inlawrev-4132	1203	17	"	"	PUNCT
inlawrev-4132	1203	18	merely	merely	ADV
inlawrev-4132	1203	19	sought	seek	VERB
inlawrev-4132	1203	20	a	a	DET
inlawrev-4132	1203	21	generic	generic	ADJ
inlawrev-4132	1203	22	opinion	opinion	NOUN
inlawrev-4132	1203	23	as	as	ADP
inlawrev-4132	1203	24	to	to	ADP
inlawrev-4132	1203	25	whether	whether	SCONJ
inlawrev-4132	1203	26	a	a	DET
inlawrev-4132	1203	27	generator	generator	NOUN
inlawrev-4132	1203	28	's	's	PART
inlawrev-4132	1203	29	natural	natural	ADJ
inlawrev-4132	1203	30	gas	gas	NOUN
inlawrev-4132	1203	31	purchases	purchase	NOUN
inlawrev-4132	1203	32	were	be	AUX
inlawrev-4132	1203	33	subject	subject	ADJ
inlawrev-4132	1203	34	to	to	ADP
inlawrev-4132	1203	35	the	the	DET
inlawrev-4132	1203	36	usut	usut	NOUN
inlawrev-4132	1203	37	.	.	PUNCT
inlawrev-4132	1203	38	"^^^	"^^^	PUNCT
inlawrev-4132	1204	1	the	the	DET
inlawrev-4132	1204	2	court	court	NOUN
inlawrev-4132	1204	3	further	far	ADV
inlawrev-4132	1204	4	found	find	VERB
inlawrev-4132	1204	5	that	that	SCONJ
inlawrev-4132	1204	6	it	it	PRON
inlawrev-4132	1204	7	was	be	AUX
inlawrev-4132	1204	8	not	not	PART
inlawrev-4132	1204	9	discernible	discernible	ADJ
inlawrev-4132	1204	10	what	what	PRON
inlawrev-4132	1204	11	information	information	NOUN
inlawrev-4132	1204	12	the	the	DET
inlawrev-4132	1204	13	department	department	NOUN
inlawrev-4132	1204	14	's	's	PART
inlawrev-4132	1204	15	policy	policy	NOUN
inlawrev-4132	1204	16	analyst	analyst	NOUN
inlawrev-4132	1204	17	used	use	VERB
inlawrev-4132	1204	18	in	in	ADP
inlawrev-4132	1204	19	reaching	reach	VERB
inlawrev-4132	1204	20	its	its	PRON
inlawrev-4132	1204	21	fmal	fmal	ADJ
inlawrev-4132	1204	22	decision	decision	NOUN
inlawrev-4132	1204	23	.	.	PUNCT
inlawrev-4132	1205	1	perhaps	perhaps	ADV
inlawrev-4132	1205	2	most	most	ADV
inlawrev-4132	1205	3	importantly	importantly	ADV
inlawrev-4132	1205	4	,	,	PUNCT
inlawrev-4132	1205	5	the	the	DET
inlawrev-4132	1205	6	court	court	NOUN
inlawrev-4132	1205	7	found	find	VERB
inlawrev-4132	1205	8	no	no	DET
inlawrev-4132	1205	9	publication	publication	NOUN
inlawrev-4132	1205	10	in	in	ADP
inlawrev-4132	1205	11	the	the	DET
inlawrev-4132	1205	12	indiana	indiana	PROPN
inlawrev-4132	1205	13	register	register	PROPN
inlawrev-4132	1205	14	.	.	PUNCT
inlawrev-4132	1206	1	^^^	^^^	PUNCT
inlawrev-4132	1206	2	under	under	ADP
inlawrev-4132	1206	3	indiana	indiana	PROPN
inlawrev-4132	1206	4	code	code	PROPN
inlawrev-4132	1206	5	section	section	NOUN
inlawrev-4132	1206	6	6	6	NUM
inlawrev-4132	1206	7	-	-	SYM
inlawrev-4132	1206	8	8.1	8.1	NUM
inlawrev-4132	1206	9	-	-	PUNCT
inlawrev-4132	1206	10	3	3	NUM
inlawrev-4132	1206	11	-	-	SYM
inlawrev-4132	1206	12	3	3	NUM
inlawrev-4132	1206	13	,	,	PUNCT
inlawrev-4132	1206	14	such	such	ADJ
inlawrev-4132	1206	15	publication	publication	NOUN
inlawrev-4132	1206	16	would	would	AUX
inlawrev-4132	1206	17	have	have	AUX
inlawrev-4132	1206	18	been	be	AUX
inlawrev-4132	1206	19	required	require	VERB
inlawrev-4132	1206	20	in	in	ADP
inlawrev-4132	1206	21	order	order	NOUN
inlawrev-4132	1206	22	for	for	SCONJ
inlawrev-4132	1206	23	the	the	DET
inlawrev-4132	1206	24	department	department	NOUN
inlawrev-4132	1206	25	to	to	PART
inlawrev-4132	1206	26	be	be	AUX
inlawrev-4132	1206	27	bound	bind	VERB
inlawrev-4132	1206	28	by	by	ADP
inlawrev-4132	1206	29	the	the	DET
inlawrev-4132	1206	30	ruling	ruling	NOUN
inlawrev-4132	1206	31	it	it	PRON
inlawrev-4132	1206	32	issued	issue	VERB
inlawrev-4132	1206	33	,	,	PUNCT
inlawrev-4132	1206	34	regardless	regardless	ADV
inlawrev-4132	1206	35	ofwhether	ofwhether	ADP
inlawrev-4132	1206	36	such	such	DET
inlawrev-4132	1206	37	a	a	DET
inlawrev-4132	1206	38	ruling	ruling	NOUN
inlawrev-4132	1206	39	was	be	AUX
inlawrev-4132	1206	40	issued	issue	VERB
inlawrev-4132	1206	41	in	in	ADP
inlawrev-4132	1206	42	an	an	DET
inlawrev-4132	1206	43	lof	lof	NOUN
inlawrev-4132	1206	44	or	or	CCONJ
inlawrev-4132	1206	45	an	an	DET
inlawrev-4132	1206	46	loa.^^^	loa.^^^	PROPN
inlawrev-4132	1206	47	therefore	therefore	ADV
inlawrev-4132	1206	48	,	,	PUNCT
inlawrev-4132	1206	49	the	the	DET
inlawrev-4132	1206	50	court	court	NOUN
inlawrev-4132	1206	51	rejected	reject	VERB
inlawrev-4132	1206	52	mirant	mirant	ADJ
inlawrev-4132	1206	53	'	'	PUNCT
inlawrev-4132	1206	54	s	s	NOUN
inlawrev-4132	1206	55	position	position	NOUN
inlawrev-4132	1206	56	on	on	ADP
inlawrev-4132	1206	57	this	this	DET
inlawrev-4132	1206	58	issue	issue	NOUN
inlawrev-4132	1206	59	.	.	PUNCT
inlawrev-4132	1207	1	as	as	ADP
inlawrev-4132	1207	2	to	to	ADP
inlawrev-4132	1207	3	the	the	DET
inlawrev-4132	1207	4	second	second	ADJ
inlawrev-4132	1207	5	issue	issue	NOUN
inlawrev-4132	1207	6	concerning	concern	VERB
inlawrev-4132	1207	7	whether	whether	SCONJ
inlawrev-4132	1207	8	mirant	mirant	ADJ
inlawrev-4132	1207	9	'	'	PUNCT
inlawrev-4132	1207	10	s	s	NOUN
inlawrev-4132	1207	11	purchases	purchase	NOUN
inlawrev-4132	1207	12	of	of	ADP
inlawrev-4132	1207	13	natural	natural	ADJ
inlawrev-4132	1207	14	gas	gas	NOUN
inlawrev-4132	1207	15	were	be	AUX
inlawrev-4132	1207	16	subject	subject	ADJ
inlawrev-4132	1207	17	to	to	ADP
inlawrev-4132	1207	18	the	the	DET
inlawrev-4132	1207	19	usut	usut	NOUN
inlawrev-4132	1207	20	,	,	PUNCT
inlawrev-4132	1207	21	the	the	DET
inlawrev-4132	1207	22	court	court	NOUN
inlawrev-4132	1207	23	explained	explain	VERB
inlawrev-4132	1207	24	that	that	SCONJ
inlawrev-4132	1207	25	the	the	DET
inlawrev-4132	1207	26	indiana	indiana	PROPN
inlawrev-4132	1207	27	code	code	PROPN
inlawrev-4132	1207	28	controlled	control	VERB
inlawrev-4132	1207	29	whether	whether	SCONJ
inlawrev-4132	1207	30	or	or	CCONJ
inlawrev-4132	1207	31	not	not	PART
inlawrev-4132	1207	32	the	the	DET
inlawrev-4132	1207	33	usut	usut	NOUN
inlawrev-4132	1207	34	applied	apply	VERB
inlawrev-4132	1207	35	.	.	PUNCT
inlawrev-4132	1208	1	specifically	specifically	ADV
inlawrev-4132	1208	2	,	,	PUNCT
inlawrev-4132	1208	3	the	the	DET
inlawrev-4132	1208	4	2006	2006	NUM
inlawrev-4132	1208	5	version	version	NOUN
inlawrev-4132	1208	6	ofindiana	ofindiana	PROPN
inlawrev-4132	1208	7	code	code	NOUN
inlawrev-4132	1208	8	section	section	NOUN
inlawrev-4132	1208	9	6	6	NUM
inlawrev-4132	1208	10	-	-	SYM
inlawrev-4132	1208	11	2.3	2.3	NUM
inlawrev-4132	1208	12	-	-	PUNCT
inlawrev-4132	1208	13	3	3	NUM
inlawrev-4132	1208	14	-	-	SYM
inlawrev-4132	1208	15	5	5	NUM
inlawrev-4132	1208	16	provided	provide	VERB
inlawrev-4132	1208	17	that	that	SCONJ
inlawrev-4132	1208	18	"	"	PUNCT
inlawrev-4132	1208	19	[	[	PUNCT
inlawrev-4132	1208	20	g]ross	g]ross	ADP
inlawrev-4132	1208	21	receipts	receipt	NOUN
inlawrev-4132	1208	22	do	do	AUX
inlawrev-4132	1208	23	not	not	PART
inlawrev-4132	1208	24	include	include	VERB
inlawrev-4132	1208	25	a	a	DET
inlawrev-4132	1208	26	wholesale	wholesale	ADJ
inlawrev-4132	1208	27	sale	sale	NOUN
inlawrev-4132	1208	28	to	to	ADP
inlawrev-4132	1208	29	another	another	DET
inlawrev-4132	1208	30	generator	generator	NOUN
inlawrev-4132	1208	31	or	or	CCONJ
inlawrev-4132	1208	32	reseller	reseller	NOUN
inlawrev-4132	1208	33	ofutility	ofutility	NOUN
inlawrev-4132	1208	34	services	service	NOUN
inlawrev-4132	1208	35	.	.	PUNCT
inlawrev-4132	1209	1	"	"	PUNCT
inlawrev-4132	1209	2	^^^	^^^	NOUN
inlawrev-4132	1209	3	the	the	DET
inlawrev-4132	1209	4	department	department	NOUN
inlawrev-4132	1209	5	argued	argue	VERB
inlawrev-4132	1209	6	that	that	SCONJ
inlawrev-4132	1209	7	a	a	DET
inlawrev-4132	1209	8	2008	2008	NUM
inlawrev-4132	1209	9	amendment	amendment	NOUN
inlawrev-4132	1209	10	to	to	ADP
inlawrev-4132	1209	11	the	the	DET
inlawrev-4132	1209	12	statute	statute	NOUN
inlawrev-4132	1209	13	served	serve	VERB
inlawrev-4132	1209	14	to	to	PART
inlawrev-4132	1209	15	change	change	VERB
inlawrev-4132	1209	16	rather	rather	ADV
inlawrev-4132	1209	17	than	than	ADP
inlawrev-4132	1209	18	clarify	clarify	VERB
inlawrev-4132	1209	19	the	the	DET
inlawrev-4132	1209	20	scope	scope	NOUN
inlawrev-4132	1209	21	of	of	ADP
inlawrev-4132	1209	22	what	what	PRON
inlawrev-4132	1209	23	constituted	constitute	VERB
inlawrev-4132	1209	24	a	a	DET
inlawrev-4132	1209	25	"	"	PUNCT
inlawrev-4132	1209	26	wholesale	wholesale	ADJ
inlawrev-4132	1209	27	sale	sale	NOUN
inlawrev-4132	1209	28	"	"	PUNCT
inlawrev-4132	1209	29	to	to	ADP
inlawrev-4132	1209	30	another	another	DET
inlawrev-4132	1209	31	generator	generator	NOUN
inlawrev-4132	1209	32	.	.	PUNCT
inlawrev-4132	1210	1	"^^^	"^^^	PUNCT
inlawrev-4132	1211	1	mirant	mirant	ADJ
inlawrev-4132	1211	2	,	,	PUNCT
inlawrev-4132	1211	3	in	in	ADP
inlawrev-4132	1211	4	contrast	contrast	NOUN
inlawrev-4132	1211	5	,	,	PUNCT
inlawrev-4132	1211	6	argued	argue	VERB
inlawrev-4132	1211	7	that	that	SCONJ
inlawrev-4132	1211	8	the	the	DET
inlawrev-4132	1211	9	legislature	legislature	NOUN
inlawrev-4132	1211	10	simply	simply	ADV
inlawrev-4132	1211	11	intended	intend	VERB
inlawrev-4132	1211	12	to	to	PART
inlawrev-4132	1211	13	clarify	clarify	VERB
inlawrev-4132	1211	14	what	what	PRON
inlawrev-4132	1211	15	constituted	constitute	VERB
inlawrev-4132	1211	16	a	a	DET
inlawrev-4132	1211	17	wholesale	wholesale	ADJ
inlawrev-4132	1211	18	sale	sale	NOUN
inlawrev-4132	1211	19	and	and	CCONJ
inlawrev-4132	1211	20	that	that	SCONJ
inlawrev-4132	1211	21	such	such	ADJ
inlawrev-4132	1211	22	clarification	clarification	NOUN
inlawrev-4132	1211	23	proved	prove	VERB
inlawrev-4132	1211	24	that	that	SCONJ
inlawrev-4132	1211	25	the	the	DET
inlawrev-4132	1211	26	general	general	ADJ
inlawrev-4132	1211	27	assembly	assembly	NOUN
inlawrev-4132	1211	28	intended	intend	VERB
inlawrev-4132	1211	29	to	to	PART
inlawrev-4132	1211	30	exempt	exempt	VERB
inlawrev-4132	1211	31	transactions	transaction	NOUN
inlawrev-4132	1211	32	similar	similar	ADJ
inlawrev-4132	1211	33	to	to	ADP
inlawrev-4132	1211	34	mirant	mirant	ADJ
inlawrev-4132	1211	35	.	.	PUNCT
inlawrev-4132	1212	1	the	the	DET
inlawrev-4132	1212	2	court	court	NOUN
inlawrev-4132	1212	3	sided	side	VERB
inlawrev-4132	1212	4	with	with	ADP
inlawrev-4132	1212	5	mirant	mirant	NOUN
inlawrev-4132	1212	6	in	in	ADP
inlawrev-4132	1212	7	finding	find	VERB
inlawrev-4132	1212	8	that	that	SCONJ
inlawrev-4132	1212	9	the	the	DET
inlawrev-4132	1212	10	amended	amend	VERB
inlawrev-4132	1212	11	version	version	NOUN
inlawrev-4132	1212	12	of	of	ADP
inlawrev-4132	1212	13	indiana	indiana	PROPN
inlawrev-4132	1212	14	code	code	PROPN
inlawrev-4132	1212	15	section	section	NOUN
inlawrev-4132	1212	16	6	6	NUM
inlawrev-4132	1212	17	-	-	SYM
inlawrev-4132	1212	18	2.3	2.3	NUM
inlawrev-4132	1212	19	-	-	PUNCT
inlawrev-4132	1212	20	3	3	NUM
inlawrev-4132	1212	21	-	-	SYM
inlawrev-4132	1212	22	5	5	NUM
inlawrev-4132	1212	23	served	serve	VERB
inlawrev-4132	1212	24	to	to	PART
inlawrev-4132	1212	25	express	express	VERB
inlawrev-4132	1212	26	the	the	DET
inlawrev-4132	1212	27	original	original	ADJ
inlawrev-4132	1212	28	intent	intent	NOUN
inlawrev-4132	1212	29	of	of	ADP
inlawrev-4132	1212	30	the	the	DET
inlawrev-4132	1212	31	statute	statute	NOUN
inlawrev-4132	1212	32	more	more	ADV
inlawrev-4132	1212	33	clearly	clearly	ADV
inlawrev-4132	1212	34	by	by	ADP
inlawrev-4132	1212	35	clarifying	clarify	VERB
inlawrev-4132	1212	36	"	"	PUNCT
inlawrev-4132	1212	37	what	what	DET
inlawrev-4132	1212	38	transactions	transaction	NOUN
inlawrev-4132	1212	39	are	be	AUX
inlawrev-4132	1212	40	to	to	PART
inlawrev-4132	1212	41	be	be	AUX
inlawrev-4132	1212	42	considered	consider	VERB
inlawrev-4132	1212	43	wholesale	wholesale	ADJ
inlawrev-4132	1212	44	sales	sale	NOUN
inlawrev-4132	1212	45	with	with	ADP
inlawrev-4132	1212	46	respect	respect	NOUN
inlawrev-4132	1212	47	to	to	ADP
inlawrev-4132	1212	48	the	the	DET
inlawrev-4132	1212	49	purchase	purchase	NOUN
inlawrev-4132	1212	50	of	of	ADP
inlawrev-4132	1212	51	utility	utility	NOUN
inlawrev-4132	1212	52	services	service	NOUN
inlawrev-4132	1212	53	for	for	ADP
inlawrev-4132	1212	54	consumption	consumption	NOUN
inlawrev-4132	1212	55	.	.	PUNCT
inlawrev-4132	1213	1	'	'	PUNCT
inlawrev-4132	1213	2	"	"	PUNCT
inlawrev-4132	1213	3	^^^	^^^	AUX
inlawrev-4132	1213	4	since	since	SCONJ
inlawrev-4132	1213	5	neither	neither	DET
inlawrev-4132	1213	6	party	party	NOUN
inlawrev-4132	1213	7	disputed	dispute	VERB
inlawrev-4132	1213	8	that	that	SCONJ
inlawrev-4132	1213	9	in	in	ADP
inlawrev-4132	1213	10	july	july	PROPN
inlawrev-4132	1213	11	2006	2006	NUM
inlawrev-4132	1213	12	,	,	PUNCT
inlawrev-4132	1213	13	mirant	mirant	NOUN
inlawrev-4132	1213	14	was	be	AUX
inlawrev-4132	1213	15	engaged	engage	VERB
inlawrev-4132	1213	16	in	in	ADP
inlawrev-4132	1213	17	the	the	DET
inlawrev-4132	1213	18	business	business	NOUN
inlawrev-4132	1213	19	of	of	ADP
inlawrev-4132	1213	20	both	both	DET
inlawrev-4132	1213	21	generating	generate	VERB
inlawrev-4132	1213	22	and	and	CCONJ
inlawrev-4132	1213	23	selling	sell	VERB
inlawrev-4132	1213	24	electricity	electricity	NOUN
inlawrev-4132	1213	25	to	to	ADP
inlawrev-4132	1213	26	others	other	NOUN
inlawrev-4132	1213	27	,	,	PUNCT
inlawrev-4132	1213	28	and	and	CCONJ
inlawrev-4132	1213	29	based	base	VERB
inlawrev-4132	1213	30	on	on	ADP
inlawrev-4132	1213	31	the	the	DET
inlawrev-4132	1213	32	court	court	NOUN
inlawrev-4132	1213	33	's	's	PART
inlawrev-4132	1213	34	interpretation	interpretation	NOUN
inlawrev-4132	1213	35	of	of	ADP
inlawrev-4132	1213	36	indiana	indiana	PROPN
inlawrev-4132	1213	37	code	code	PROPN
inlawrev-4132	1213	38	section	section	NOUN
inlawrev-4132	1213	39	6	6	NUM
inlawrev-4132	1213	40	-	-	SYM
inlawrev-4132	1213	41	2.3	2.3	NUM
inlawrev-4132	1213	42	-	-	PUNCT
inlawrev-4132	1213	43	3	3	NUM
inlawrev-4132	1213	44	-	-	SYM
inlawrev-4132	1213	45	5	5	NUM
inlawrev-4132	1213	46	,	,	PUNCT
inlawrev-4132	1213	47	mirant	mirant	NOUN
inlawrev-4132	1213	48	's	's	PART
inlawrev-4132	1213	49	purchases	purchase	NOUN
inlawrev-4132	1213	50	of	of	ADP
inlawrev-4132	1213	51	natural	natural	ADJ
inlawrev-4132	1213	52	gas	gas	NOUN
inlawrev-4132	1213	53	were	be	AUX
inlawrev-4132	1213	54	not	not	PART
inlawrev-4132	1213	55	subject	subject	ADJ
inlawrev-4132	1213	56	to	to	ADP
inlawrev-4132	1213	57	the	the	DET
inlawrev-4132	1213	58	usut	usut	NOUN
inlawrev-4132	1213	59	.	.	PUNCT
inlawrev-4132	1214	1	"^^^	"^^^	PUNCT
inlawrev-4132	1215	1	based	base	VERB
inlawrev-4132	1215	2	on	on	ADP
inlawrev-4132	1215	3	its	its	PRON
inlawrev-4132	1215	4	findings	finding	NOUN
inlawrev-4132	1215	5	,	,	PUNCT
inlawrev-4132	1215	6	the	the	DET
inlawrev-4132	1215	7	court	court	NOUN
inlawrev-4132	1215	8	denied	deny	VERB
inlawrev-4132	1215	9	the	the	DET
inlawrev-4132	1215	10	department	department	NOUN
inlawrev-4132	1215	11	's	's	PART
inlawrev-4132	1215	12	motion	motion	NOUN
inlawrev-4132	1215	13	for	for	ADP
inlawrev-4132	1215	14	summary	summary	NOUN
inlawrev-4132	1215	15	judgment	judgment	NOUN
inlawrev-4132	1215	16	in	in	ADP
inlawrev-4132	1215	17	its	its	PRON
inlawrev-4132	1215	18	entirety	entirety	NOUN
inlawrev-4132	1215	19	but	but	CCONJ
inlawrev-4132	1215	20	granted	grant	VERB
inlawrev-4132	1215	21	mirant	mirant	NOUN
inlawrev-4132	1215	22	's	's	PART
inlawrev-4132	1215	23	cross	cross	NOUN
inlawrev-4132	1215	24	-	-	NOUN
inlawrev-4132	1215	25	motion	motion	NOUN
inlawrev-4132	1215	26	for	for	ADP
inlawrev-4132	1215	27	summaryjudgment	summaryjudgment	NOUN
inlawrev-4132	1215	28	in	in	ADP
inlawrev-4132	1215	29	part	part	NOUN
inlawrev-4132	1215	30	.	.	PUNCT
inlawrev-4132	1215	31	"^^^	"^^^	PUNCT
inlawrev-4132	1216	1	f.	f.	PROPN
inlawrev-4132	1216	2	corporate	corporate	ADJ
inlawrev-4132	1216	3	income	income	NOUN
inlawrev-4132	1216	4	tax	tax	NOUN
inlawrev-4132	1216	5	:	:	PUNCT
inlawrev-4132	1216	6	ups	up	NOUN
inlawrev-4132	1216	7	v.	v.	ADP
inlawrev-4132	1216	8	indiana	indiana	PROPN
inlawrev-4132	1216	9	department	department	PROPN
inlawrev-4132	1216	10	of	of	ADP
inlawrev-4132	1216	11	state	state	PROPN
inlawrev-4132	1216	12	revenue"*^	revenue"*^	NOUN
inlawrev-4132	1216	13	"	"	PUNCT
inlawrev-4132	1216	14	*	*	PUNCT
inlawrev-4132	1216	15	united	united	PROPN
inlawrev-4132	1216	16	parcel	parcel	PROPN
inlawrev-4132	1216	17	service	service	PROPN
inlawrev-4132	1216	18	,	,	PUNCT
inlawrev-4132	1216	19	inc	inc	PROPN
inlawrev-4132	1216	20	.	.	PROPN
inlawrev-4132	1217	1	(	(	PUNCT
inlawrev-4132	1217	2	"	"	PUNCT
inlawrev-4132	1217	3	ups	up	NOUN
inlawrev-4132	1217	4	"	"	PUNCT
inlawrev-4132	1217	5	)	)	PUNCT
inlawrev-4132	1217	6	included	include	VERB
inlawrev-4132	1217	7	the	the	DET
inlawrev-4132	1217	8	income	income	NOUN
inlawrev-4132	1217	9	ofupinsco	ofupinsco	PROPN
inlawrev-4132	1217	10	,	,	PUNCT
inlawrev-4132	1217	11	inc	inc	PROPN
inlawrev-4132	1217	12	.	.	PROPN
inlawrev-4132	1217	13	395	395	NUM
inlawrev-4132	1217	14	.	.	PUNCT
inlawrev-4132	1218	1	i	i	PRON
inlawrev-4132	1218	2	d.	d.	PROPN
inlawrev-4132	1218	3	396	396	NUM
inlawrev-4132	1218	4	.	.	PUNCT
inlawrev-4132	1219	1	i	i	PRON
inlawrev-4132	1219	2	d.	d.	PROPN
inlawrev-4132	1219	3	at	at	ADP
inlawrev-4132	1219	4	700	700	NUM
inlawrev-4132	1219	5	-	-	SYM
inlawrev-4132	1219	6	01	01	NUM
inlawrev-4132	1219	7	.	.	NOUN
inlawrev-4132	1219	8	397	397	NUM
inlawrev-4132	1219	9	.	.	X
inlawrev-4132	1220	1	mat	mat	NOUN
inlawrev-4132	1220	2	701	701	NUM
inlawrev-4132	1220	3	.	.	NUM
inlawrev-4132	1220	4	398	398	NUM
inlawrev-4132	1220	5	.	.	PUNCT
inlawrev-4132	1221	1	i	i	PRON
inlawrev-4132	1221	2	d	d	PROPN
inlawrev-4132	1221	3	399	399	NUM
inlawrev-4132	1221	4	.	.	PUNCT
inlawrev-4132	1222	1	i	i	PRON
inlawrev-4132	1222	2	d	d	PROPN
inlawrev-4132	1222	3	at	at	ADP
inlawrev-4132	1222	4	702	702	NUM
inlawrev-4132	1222	5	(	(	PUNCT
inlawrev-4132	1222	6	quoting	quote	VERB
inlawrev-4132	1222	7	ind	ind	NOUN
inlawrev-4132	1222	8	.	.	PUNCT
inlawrev-4132	1223	1	code	code	PROPN
inlawrev-4132	1223	2	§	§	PROPN
inlawrev-4132	1223	3	6	6	NUM
inlawrev-4132	1223	4	-	-	SYM
inlawrev-4132	1223	5	2.3	2.3	NUM
inlawrev-4132	1223	6	-	-	PUNCT
inlawrev-4132	1223	7	3	3	NUM
inlawrev-4132	1223	8	-	-	PUNCT
inlawrev-4132	1223	9	5(a	5(a	NUM
inlawrev-4132	1223	10	)	)	PUNCT
inlawrev-4132	1223	11	(	(	PUNCT
inlawrev-4132	1223	12	201	201	NUM
inlawrev-4132	1223	13	1	1	NUM
inlawrev-4132	1223	14	)	)	PUNCT
inlawrev-4132	1223	15	)	)	PUNCT
inlawrev-4132	1223	16	.	.	PUNCT
inlawrev-4132	1224	1	400	400	NUM
inlawrev-4132	1224	2	.	.	PUNCT
inlawrev-4132	1225	1	i	i	PRON
inlawrev-4132	1225	2	d.	d.	PROPN
inlawrev-4132	1225	3	the	the	DET
inlawrev-4132	1225	4	2008	2008	NUM
inlawrev-4132	1225	5	amendment	amendment	NOUN
inlawrev-4132	1225	6	was	be	AUX
inlawrev-4132	1225	7	codified	codify	VERB
inlawrev-4132	1225	8	at	at	ADP
inlawrev-4132	1225	9	indiana	indiana	PROPN
inlawrev-4132	1225	10	code	code	PROPN
inlawrev-4132	1225	11	section	section	NOUN
inlawrev-4132	1225	12	6	6	NUM
inlawrev-4132	1225	13	-	-	SYM
inlawrev-4132	1225	14	2.3	2.3	NUM
inlawrev-4132	1225	15	-	-	PUNCT
inlawrev-4132	1225	16	3	3	NUM
inlawrev-4132	1225	17	-	-	NUM
inlawrev-4132	1225	18	5(c	5(c	NUM
inlawrev-4132	1225	19	)	)	PUNCT
inlawrev-4132	1225	20	.	.	PUNCT
inlawrev-4132	1226	1	401	401	NUM
inlawrev-4132	1226	2	.	.	PUNCT
inlawrev-4132	1226	3	mat	mat	NOUN
inlawrev-4132	1226	4	704	704	NUM
inlawrev-4132	1226	5	.	.	PUNCT
inlawrev-4132	1226	6	402	402	NUM
inlawrev-4132	1226	7	.	.	PUNCT
inlawrev-4132	1227	1	i	i	PROPN
inlawrev-4132	1227	2	d	d	PROPN
inlawrev-4132	1227	3	403	403	PROPN
inlawrev-4132	1227	4	.	.	PUNCT
inlawrev-4132	1228	1	i	i	PRON
inlawrev-4132	1228	2	d	d	PROPN
inlawrev-4132	1228	3	404	404	PROPN
inlawrev-4132	1228	4	.	.	PUNCT
inlawrev-4132	1229	1	no	no	INTJ
inlawrev-4132	1229	2	.	.	NOUN
inlawrev-4132	1229	3	49t10	49t10	NUM
inlawrev-4132	1229	4	-	-	PUNCT
inlawrev-4132	1229	5	0704	0704	NUM
inlawrev-4132	1229	6	-	-	PUNCT
inlawrev-4132	1229	7	ta-24	ta-24	NUM
inlawrev-4132	1229	8	,	,	PUNCT
inlawrev-4132	1229	9	2010	2010	NUM
inlawrev-4132	1229	10	ind	ind	NOUN
inlawrev-4132	1229	11	.	.	PUNCT
inlawrev-4132	1230	1	tax	tax	NOUN
inlawrev-4132	1230	2	lexis	lexis	NOUN
inlawrev-4132	1230	3	55	55	NUM
inlawrev-4132	1230	4	(	(	PUNCT
inlawrev-4132	1230	5	ind	ind	NOUN
inlawrev-4132	1230	6	.	.	PUNCT
inlawrev-4132	1231	1	t.c	t.c	PROPN
inlawrev-4132	1231	2	.	.	PUNCT
inlawrev-4132	1231	3	dec	dec	PROPN
inlawrev-4132	1231	4	.	.	PROPN
inlawrev-4132	1231	5	29	29	NUM
inlawrev-4132	1231	6	,	,	PUNCT
inlawrev-4132	1231	7	2010	2010	NUM
inlawrev-4132	1231	8	)	)	PUNCT
inlawrev-4132	1231	9	.	.	PUNCT
inlawrev-4132	1232	1	2011	2011	NUM
inlawrev-4132	1232	2	]	]	PUNCT
inlawrev-4132	1232	3	taxation	taxation	NOUN
inlawrev-4132	1232	4	1511	1511	NUM
inlawrev-4132	1232	5	and	and	CCONJ
inlawrev-4132	1232	6	ups	up	NOUN
inlawrev-4132	1232	7	re	re	VERB
inlawrev-4132	1232	8	ltd	ltd	PROPN
inlawrev-4132	1232	9	.	.	PROPN
inlawrev-4132	1233	1	(	(	PUNCT
inlawrev-4132	1233	2	two	two	NUM
inlawrev-4132	1233	3	foreign	foreign	ADJ
inlawrev-4132	1233	4	reinsurance	reinsurance	NOUN
inlawrev-4132	1233	5	companies	company	NOUN
inlawrev-4132	1233	6	)	)	PUNCT
inlawrev-4132	1233	7	(	(	PUNCT
inlawrev-4132	1233	8	collectively	collectively	ADV
inlawrev-4132	1233	9	,	,	PUNCT
inlawrev-4132	1233	10	"	"	PUNCT
inlawrev-4132	1233	11	foreign	foreign	ADJ
inlawrev-4132	1233	12	corporations	corporation	NOUN
inlawrev-4132	1233	13	"	"	PUNCT
inlawrev-4132	1233	14	)	)	PUNCT
inlawrev-4132	1233	15	on	on	ADP
inlawrev-4132	1233	16	its	its	PRON
inlawrev-4132	1233	17	indiana	indiana	PROPN
inlawrev-4132	1233	18	corporate	corporate	ADJ
inlawrev-4132	1233	19	income	income	NOUN
inlawrev-4132	1233	20	tax	tax	NOUN
inlawrev-4132	1233	21	returns	return	NOUN
inlawrev-4132	1233	22	before	before	ADP
inlawrev-4132	1233	23	2001	2001	NUM
inlawrev-4132	1233	24	.	.	PUNCT
inlawrev-4132	1234	1	the	the	DET
inlawrev-4132	1234	2	foreign	foreign	ADJ
inlawrev-4132	1234	3	corporations	corporation	NOUN
inlawrev-4132	1234	4	were	be	AUX
inlawrev-4132	1234	5	not	not	PART
inlawrev-4132	1234	6	included	include	VERB
inlawrev-4132	1234	7	on	on	ADP
inlawrev-4132	1234	8	ups	up	NOUN
inlawrev-4132	1234	9	's	's	PART
inlawrev-4132	1234	10	2001	2001	NUM
inlawrev-4132	1234	11	return	return	NOUN
inlawrev-4132	1234	12	,	,	PUNCT
inlawrev-4132	1234	13	and	and	CCONJ
inlawrev-4132	1234	14	ups	up	NOUN
inlawrev-4132	1234	15	amended	amend	VERB
inlawrev-4132	1234	16	its	its	PRON
inlawrev-4132	1234	17	2000	2000	NUM
inlawrev-4132	1234	18	return	return	NOUN
inlawrev-4132	1234	19	in	in	ADP
inlawrev-4132	1234	20	order	order	NOUN
inlawrev-4132	1234	21	to	to	PART
inlawrev-4132	1234	22	remove	remove	VERB
inlawrev-4132	1234	23	the	the	DET
inlawrev-4132	1234	24	income	income	NOUN
inlawrev-4132	1234	25	derived	derive	VERB
inlawrev-4132	1234	26	from	from	ADP
inlawrev-4132	1234	27	the	the	DET
inlawrev-4132	1234	28	foreign	foreign	ADJ
inlawrev-4132	1234	29	corporations	corporation	NOUN
inlawrev-4132	1234	30	.	.	PUNCT
inlawrev-4132	1235	1	after	after	ADP
inlawrev-4132	1235	2	amending	amend	VERB
inlawrev-4132	1235	3	its	its	PRON
inlawrev-4132	1235	4	return	return	NOUN
inlawrev-4132	1235	5	,	,	PUNCT
inlawrev-4132	1235	6	ups	up	NOUN
inlawrev-4132	1235	7	requested	request	VERB
inlawrev-4132	1235	8	a	a	DET
inlawrev-4132	1235	9	refund	refund	NOUN
inlawrev-4132	1235	10	of	of	ADP
inlawrev-4132	1235	11	$	$	SYM
inlawrev-4132	1235	12	359,466	359,466	NUM
inlawrev-4132	1235	13	in	in	ADP
inlawrev-4132	1235	14	income	income	NOUN
inlawrev-4132	1235	15	taxes	taxis	NOUN
inlawrev-4132	1235	16	.	.	PUNCT
inlawrev-4132	1236	1	"^^^	"^^^	PUNCT
inlawrev-4132	1237	1	the	the	DET
inlawrev-4132	1237	2	department	department	NOUN
inlawrev-4132	1237	3	determined	determine	VERB
inlawrev-4132	1237	4	after	after	ADP
inlawrev-4132	1237	5	an	an	DET
inlawrev-4132	1237	6	audit	audit	NOUN
inlawrev-4132	1237	7	that	that	SCONJ
inlawrev-4132	1237	8	ups	up	NOUN
inlawrev-4132	1237	9	should	should	AUX
inlawrev-4132	1237	10	have	have	AUX
inlawrev-4132	1237	11	included	include	VERB
inlawrev-4132	1237	12	the	the	DET
inlawrev-4132	1237	13	income	income	NOUN
inlawrev-4132	1237	14	of	of	ADP
inlawrev-4132	1237	15	the	the	DET
inlawrev-4132	1237	16	foreign	foreign	ADJ
inlawrev-4132	1237	17	corporations	corporation	NOUN
inlawrev-4132	1237	18	on	on	ADP
inlawrev-4132	1237	19	its	its	PRON
inlawrev-4132	1237	20	tax	tax	NOUN
inlawrev-4132	1237	21	returns	return	NOUN
inlawrev-4132	1237	22	.	.	PUNCT
inlawrev-4132	1238	1	ups	up	NOUN
inlawrev-4132	1238	2	's	's	PART
inlawrev-4132	1238	3	claim	claim	NOUN
inlawrev-4132	1238	4	for	for	ADP
inlawrev-4132	1238	5	reftind	reftind	NOUN
inlawrev-4132	1238	6	for	for	ADP
inlawrev-4132	1238	7	tax	tax	NOUN
inlawrev-4132	1238	8	year	year	NOUN
inlawrev-4132	1238	9	2000	2000	NUM
inlawrev-4132	1238	10	was	be	AUX
inlawrev-4132	1238	11	denied	deny	VERB
inlawrev-4132	1238	12	,	,	PUNCT
inlawrev-4132	1238	13	and	and	CCONJ
inlawrev-4132	1238	14	the	the	DET
inlawrev-4132	1238	15	department	department	NOUN
inlawrev-4132	1238	16	also	also	ADV
inlawrev-4132	1238	17	determined	determine	VERB
inlawrev-4132	1238	18	that	that	SCONJ
inlawrev-4132	1238	19	ups	up	NOUN
inlawrev-4132	1238	20	owed	owe	VERB
inlawrev-4132	1238	21	taxes	taxis	NOUN
inlawrev-4132	1238	22	on	on	ADP
inlawrev-4132	1238	23	the	the	DET
inlawrev-4132	1238	24	income	income	NOUN
inlawrev-4132	1238	25	of	of	ADP
inlawrev-4132	1238	26	the	the	DET
inlawrev-4132	1238	27	foreign	foreign	ADJ
inlawrev-4132	1238	28	corporations	corporation	NOUN
inlawrev-4132	1238	29	for	for	ADP
inlawrev-4132	1238	30	2001	2001	NUM
inlawrev-4132	1238	31	,	,	PUNCT
inlawrev-4132	1238	32	which	which	PRON
inlawrev-4132	1238	33	resulted	result	VERB
inlawrev-4132	1238	34	in	in	ADP
inlawrev-4132	1238	35	$	$	SYM
inlawrev-4132	1238	36	29	29	NUM
inlawrev-4132	1238	37	1	1	NUM
inlawrev-4132	1238	38	,	,	PUNCT
inlawrev-4132	1238	39	1	1	NUM
inlawrev-4132	1238	40	05	05	NUM
inlawrev-4132	1238	41	in	in	ADP
inlawrev-4132	1238	42	additional	additional	ADJ
inlawrev-4132	1238	43	tax	tax	NOUN
inlawrev-4132	1238	44	liability	liability	NOUN
inlawrev-4132	1238	45	.	.	PUNCT
inlawrev-4132	1239	1	"^^^	"^^^	PUNCT
inlawrev-4132	1240	1	ups	up	NOUN
inlawrev-4132	1240	2	protested	protest	VERB
inlawrev-4132	1240	3	the	the	DET
inlawrev-4132	1240	4	department	department	NOUN
inlawrev-4132	1240	5	's	's	PART
inlawrev-4132	1240	6	actions	action	NOUN
inlawrev-4132	1240	7	to	to	ADP
inlawrev-4132	1240	8	no	no	DET
inlawrev-4132	1240	9	avail	avail	NOUN
inlawrev-4132	1240	10	,	,	PUNCT
inlawrev-4132	1240	11	and	and	CCONJ
inlawrev-4132	1240	12	it	it	PRON
inlawrev-4132	1240	13	subsequently	subsequently	ADV
inlawrev-4132	1240	14	filed	file	VERB
inlawrev-4132	1240	15	an	an	DET
inlawrev-4132	1240	16	original	original	ADJ
inlawrev-4132	1240	17	tax	tax	NOUN
inlawrev-4132	1240	18	appeal	appeal	NOUN
inlawrev-4132	1240	19	.	.	PUNCT
inlawrev-4132	1241	1	the	the	DET
inlawrev-4132	1241	2	parties	party	NOUN
inlawrev-4132	1241	3	then	then	ADV
inlawrev-4132	1241	4	filed	file	VERB
inlawrev-4132	1241	5	cross	cross	NOUN
inlawrev-4132	1241	6	-	-	NOUN
inlawrev-4132	1241	7	motions	motion	NOUN
inlawrev-4132	1241	8	for	for	ADP
inlawrev-4132	1241	9	summary	summary	NOUN
inlawrev-4132	1241	10	judgment	judgment	NOUN
inlawrev-4132	1241	11	.	.	PUNCT
inlawrev-4132	1242	1	the	the	DET
inlawrev-4132	1242	2	court	court	NOUN
inlawrev-4132	1242	3	explained	explain	VERB
inlawrev-4132	1242	4	that	that	SCONJ
inlawrev-4132	1242	5	in	in	ADP
inlawrev-4132	1242	6	2000	2000	NUM
inlawrev-4132	1242	7	and	and	CCONJ
inlawrev-4132	1242	8	2001	2001	NUM
inlawrev-4132	1242	9	,	,	PUNCT
inlawrev-4132	1242	10	corporate	corporate	ADJ
inlawrev-4132	1242	11	income	income	NOUN
inlawrev-4132	1242	12	was	be	AUX
inlawrev-4132	1242	13	subject	subject	ADJ
inlawrev-4132	1242	14	to	to	ADP
inlawrev-4132	1242	15	numerous	numerous	ADJ
inlawrev-4132	1242	16	taxes	taxis	NOUN
inlawrev-4132	1242	17	,	,	PUNCT
inlawrev-4132	1242	18	including	include	VERB
inlawrev-4132	1242	19	an	an	DET
inlawrev-4132	1242	20	adjusted	adjust	VERB
inlawrev-4132	1242	21	gross	gross	ADJ
inlawrev-4132	1242	22	income	income	NOUN
inlawrev-4132	1242	23	tax	tax	NOUN
inlawrev-4132	1242	24	that	that	PRON
inlawrev-4132	1242	25	was	be	AUX
inlawrev-4132	1242	26	imposed	impose	VERB
inlawrev-4132	1242	27	on	on	ADP
inlawrev-4132	1242	28	the	the	DET
inlawrev-4132	1242	29	adjusted	adjust	VERB
inlawrev-4132	1242	30	gross	gross	ADJ
inlawrev-4132	1242	31	income	income	NOUN
inlawrev-4132	1242	32	derived	derive	VERB
inlawrev-4132	1242	33	from	from	ADP
inlawrev-4132	1242	34	sources	source	NOUN
inlawrev-4132	1242	35	within	within	ADP
inlawrev-4132	1242	36	indiana	indiana	PROPN
inlawrev-4132	1242	37	.	.	PUNCT
inlawrev-4132	1243	1	however	however	ADV
inlawrev-4132	1243	2	,	,	PUNCT
inlawrev-4132	1243	3	pursuant	pursuant	ADJ
inlawrev-4132	1243	4	to	to	ADP
inlawrev-4132	1243	5	indiana	indiana	PROPN
inlawrev-4132	1243	6	code	code	PROPN
inlawrev-4132	1243	7	section	section	NOUN
inlawrev-4132	1243	8	27	27	NUM
inlawrev-4132	1243	9	-	-	SYM
inlawrev-4132	1243	10	1	1	NUM
inlawrev-4132	1243	11	-	-	PUNCT
inlawrev-4132	1243	12	18	18	NUM
inlawrev-4132	1243	13	-	-	SYM
inlawrev-4132	1243	14	2	2	NUM
inlawrev-4132	1243	15	,	,	PUNCT
inlawrev-4132	1243	16	the	the	DET
inlawrev-4132	1243	17	adjusted	adjust	VERB
inlawrev-4132	1243	18	gross	gross	ADJ
inlawrev-4132	1243	19	income	income	NOUN
inlawrev-4132	1243	20	tax	tax	NOUN
inlawrev-4132	1243	21	did	do	AUX
inlawrev-4132	1243	22	not	not	PART
inlawrev-4132	1243	23	apply	apply	VERB
inlawrev-4132	1243	24	to	to	ADP
inlawrev-4132	1243	25	insurance	insurance	NOUN
inlawrev-4132	1243	26	companies	company	NOUN
inlawrev-4132	1243	27	that	that	PRON
inlawrev-4132	1243	28	were	be	AUX
inlawrev-4132	1243	29	subject	subject	ADJ
inlawrev-4132	1243	30	to	to	ADP
inlawrev-4132	1243	31	the	the	DET
inlawrev-4132	1243	32	premiums	premium	NOUN
inlawrev-4132	1243	33	tax.^^^	tax.^^^	ADJ
inlawrev-4132	1243	34	ups	up	NOUN
inlawrev-4132	1243	35	argued	argue	VERB
inlawrev-4132	1243	36	that	that	SCONJ
inlawrev-4132	1243	37	it	it	PRON
inlawrev-4132	1243	38	properly	properly	ADV
inlawrev-4132	1243	39	excluded	exclude	VERB
inlawrev-4132	1243	40	the	the	DET
inlawrev-4132	1243	41	income	income	NOUN
inlawrev-4132	1243	42	of	of	ADP
inlawrev-4132	1243	43	the	the	DET
inlawrev-4132	1243	44	foreign	foreign	ADJ
inlawrev-4132	1243	45	corporations	corporation	NOUN
inlawrev-4132	1243	46	from	from	ADP
inlawrev-4132	1243	47	its	its	PRON
inlawrev-4132	1243	48	indiana	indiana	PROPN
inlawrev-4132	1243	49	corporate	corporate	ADJ
inlawrev-4132	1243	50	income	income	NOUN
inlawrev-4132	1243	51	tax	tax	NOUN
inlawrev-4132	1243	52	returns	return	NOUN
inlawrev-4132	1243	53	for	for	ADP
inlawrev-4132	1243	54	the	the	DET
inlawrev-4132	1243	55	years	year	NOUN
inlawrev-4132	1243	56	at	at	ADP
inlawrev-4132	1243	57	issue	issue	NOUN
inlawrev-4132	1243	58	"	"	PUNCT
inlawrev-4132	1243	59	because	because	SCONJ
inlawrev-4132	1243	60	they	they	PRON
inlawrev-4132	1243	61	were	be	AUX
inlawrev-4132	1243	62	'	'	PUNCT
inlawrev-4132	1243	63	subject	subject	ADJ
inlawrev-4132	1243	64	to	to	ADP
inlawrev-4132	1243	65	'	'	PUNCT
inlawrev-4132	1243	66	the	the	DET
inlawrev-4132	1243	67	premiums	premium	NOUN
inlawrev-4132	1243	68	tax	tax	NOUN
inlawrev-4132	1243	69	under	under	ADP
inlawrev-4132	1243	70	indiana	indiana	PROPN
inlawrev-4132	1243	71	code	code	PROPN
inlawrev-4132	1243	72	.	.	PUNCT
inlawrev-4132	1243	73	.	.	PUNCT
inlawrev-4132	1243	74	.	.	PUNCT
inlawrev-4132	1244	1	[	[	X
inlawrev-4132	1244	2	section	section	NOUN
inlawrev-4132	1244	3	]	]	PUNCT
inlawrev-4132	1244	4	27	27	NUM
inlawrev-4132	1244	5	-	-	SYM
inlawrev-4132	1244	6	1	1	NUM
inlawrev-4132	1244	7	-	-	PUNCT
inlawrev-4132	1244	8	18	18	NUM
inlawrev-4132	1244	9	-	-	PUNCT
inlawrev-4132	1244	10	2.'"*^^	2.'"*^^	NOUN
inlawrev-4132	1244	11	both	both	DET
inlawrev-4132	1244	12	insurers	insurer	NOUN
inlawrev-4132	1244	13	were	be	AUX
inlawrev-4132	1244	14	foreign	foreign	ADJ
inlawrev-4132	1244	15	insurance	insurance	NOUN
inlawrev-4132	1244	16	companies	company	NOUN
inlawrev-4132	1244	17	that	that	PRON
inlawrev-4132	1244	18	charged	charge	VERB
inlawrev-4132	1244	19	premiums	premium	NOUN
inlawrev-4132	1244	20	for	for	ADP
inlawrev-4132	1244	21	property	property	NOUN
inlawrev-4132	1244	22	within	within	ADP
inlawrev-4132	1244	23	indiana	indiana	PROPN
inlawrev-4132	1244	24	.	.	PUNCT
inlawrev-4132	1245	1	the	the	DET
inlawrev-4132	1245	2	department	department	NOUN
inlawrev-4132	1245	3	,	,	PUNCT
inlawrev-4132	1245	4	on	on	ADP
inlawrev-4132	1245	5	the	the	DET
inlawrev-4132	1245	6	other	other	ADJ
inlawrev-4132	1245	7	hand	hand	NOUN
inlawrev-4132	1245	8	,	,	PUNCT
inlawrev-4132	1245	9	argued	argue	VERB
inlawrev-4132	1245	10	in	in	ADP
inlawrev-4132	1245	11	its	its	PRON
inlawrev-4132	1245	12	motion	motion	NOUN
inlawrev-4132	1245	13	for	for	ADP
inlawrev-4132	1245	14	summary	summary	NOUN
inlawrev-4132	1245	15	judgment	judgment	NOUN
inlawrev-4132	1245	16	that	that	SCONJ
inlawrev-4132	1245	17	the	the	DET
inlawrev-4132	1245	18	income	income	NOUN
inlawrev-4132	1245	19	of	of	ADP
inlawrev-4132	1245	20	the	the	DET
inlawrev-4132	1245	21	foreign	foreign	ADJ
inlawrev-4132	1245	22	corporations	corporation	NOUN
inlawrev-4132	1245	23	should	should	AUX
inlawrev-4132	1245	24	have	have	AUX
inlawrev-4132	1245	25	been	be	AUX
inlawrev-4132	1245	26	included	include	VERB
inlawrev-4132	1245	27	on	on	ADP
inlawrev-4132	1245	28	the	the	DET
inlawrev-4132	1245	29	ups	up	NOUN
inlawrev-4132	1245	30	corporate	corporate	ADJ
inlawrev-4132	1245	31	returns	return	NOUN
inlawrev-4132	1245	32	"	"	PUNCT
inlawrev-4132	1245	33	because	because	SCONJ
inlawrev-4132	1245	34	they	they	PRON
inlawrev-4132	1245	35	were	be	AUX
inlawrev-4132	1245	36	not	not	PART
inlawrev-4132	1245	37	'	'	PUNCT
inlawrev-4132	1245	38	subject	subject	ADJ
inlawrev-4132	1245	39	to	to	ADP
inlawrev-4132	1245	40	'	'	PUNCT
inlawrev-4132	1245	41	the	the	DET
inlawrev-4132	1245	42	premiums	premium	NOUN
inlawrev-4132	1245	43	tax	tax	NOUN
inlawrev-4132	1245	44	:	:	PUNCT
inlawrev-4132	1245	45	neither	neither	CCONJ
inlawrev-4132	1245	46	filed	file	VERB
inlawrev-4132	1245	47	a	a	DET
inlawrev-4132	1245	48	premiums	premium	NOUN
inlawrev-4132	1245	49	tax	tax	NOUN
inlawrev-4132	1245	50	return	return	NOUN
inlawrev-4132	1245	51	nor	nor	CCONJ
inlawrev-4132	1245	52	paid	pay	VERB
inlawrev-4132	1245	53	any	any	DET
inlawrev-4132	1245	54	premiums	premium	NOUN
inlawrev-4132	1245	55	tax	tax	NOUN
inlawrev-4132	1245	56	.	.	PUNCT
inlawrev-4132	1246	1	'"^^^	'"^^^	PROPN
inlawrev-4132	1246	2	hence	hence	ADV
inlawrev-4132	1246	3	,	,	PUNCT
inlawrev-4132	1246	4	the	the	DET
inlawrev-4132	1246	5	court	court	NOUN
inlawrev-4132	1246	6	was	be	AUX
inlawrev-4132	1246	7	forced	force	VERB
inlawrev-4132	1246	8	to	to	PART
inlawrev-4132	1246	9	determine	determine	VERB
inlawrev-4132	1246	10	the	the	DET
inlawrev-4132	1246	11	meaning	meaning	NOUN
inlawrev-4132	1246	12	of	of	ADP
inlawrev-4132	1246	13	the	the	DET
inlawrev-4132	1246	14	term	term	NOUN
inlawrev-4132	1246	15	"	"	PUNCT
inlawrev-4132	1246	16	subject	subject	ADJ
inlawrev-4132	1246	17	to	to	ADP
inlawrev-4132	1246	18	"	"	PUNCT
inlawrev-4132	1246	19	with	with	ADP
inlawrev-4132	1246	20	regard	regard	NOUN
inlawrev-4132	1246	21	to	to	ADP
inlawrev-4132	1246	22	the	the	DET
inlawrev-4132	1246	23	indiana	indiana	PROPN
inlawrev-4132	1246	24	premiums	premium	NOUN
inlawrev-4132	1246	25	tax	tax	NOUN
inlawrev-4132	1246	26	.	.	PUNCT
inlawrev-4132	1247	1	based	base	VERB
inlawrev-4132	1247	2	on	on	ADP
inlawrev-4132	1247	3	the	the	DET
inlawrev-4132	1247	4	plain	plain	ADJ
inlawrev-4132	1247	5	language	language	NOUN
inlawrev-4132	1247	6	of	of	ADP
inlawrev-4132	1247	7	the	the	DET
inlawrev-4132	1247	8	statute	statute	NOUN
inlawrev-4132	1247	9	,	,	PUNCT
inlawrev-4132	1247	10	the	the	DET
inlawrev-4132	1247	11	court	court	NOUN
inlawrev-4132	1247	12	held	hold	VERB
inlawrev-4132	1247	13	that	that	SCONJ
inlawrev-4132	1247	14	one	one	NOUN
inlawrev-4132	1247	15	was	be	AUX
inlawrev-4132	1247	16	not	not	PART
inlawrev-4132	1247	17	required	require	VERB
inlawrev-4132	1247	18	to	to	PART
inlawrev-4132	1247	19	"	"	PUNCT
inlawrev-4132	1247	20	pay	pay	VERB
inlawrev-4132	1247	21	"	"	PUNCT
inlawrev-4132	1247	22	the	the	DET
inlawrev-4132	1247	23	premiums	premium	NOUN
inlawrev-4132	1247	24	tax	tax	NOUN
inlawrev-4132	1247	25	in	in	ADP
inlawrev-4132	1247	26	order	order	NOUN
inlawrev-4132	1247	27	to	to	PART
inlawrev-4132	1247	28	be	be	AUX
inlawrev-4132	1247	29	"	"	PUNCT
inlawrev-4132	1247	30	subject	subject	ADJ
inlawrev-4132	1247	31	to	to	ADP
inlawrev-4132	1247	32	"	"	PUNCT
inlawrev-4132	1247	33	the	the	DET
inlawrev-4132	1247	34	tax	tax	NOUN
inlawrev-4132	1247	35	.	.	PUNCT
inlawrev-4132	1248	1	rather	rather	ADV
inlawrev-4132	1248	2	,	,	PUNCT
inlawrev-4132	1248	3	the	the	DET
inlawrev-4132	1248	4	court	court	NOUN
inlawrev-4132	1248	5	explained	explain	VERB
inlawrev-4132	1248	6	,	,	PUNCT
inlawrev-4132	1248	7	one	one	NUM
inlawrev-4132	1248	8	simply	simply	ADV
inlawrev-4132	1248	9	one	one	NUM
inlawrev-4132	1248	10	had	have	VERB
inlawrev-4132	1248	11	to	to	PART
inlawrev-4132	1248	12	be	be	AUX
inlawrev-4132	1248	13	under	under	ADP
inlawrev-4132	1248	14	the	the	DET
inlawrev-4132	1248	15	authority	authority	NOUN
inlawrev-4132	1248	16	of	of	ADP
inlawrev-4132	1248	17	the	the	DET
inlawrev-4132	1248	18	premiums	premium	NOUN
inlawrev-4132	1248	19	tax	tax	NOUN
inlawrev-4132	1248	20	.	.	PUNCT
inlawrev-4132	1248	21	"^'^	"^'^	PROPN
inlawrev-4132	1249	1	the	the	DET
inlawrev-4132	1249	2	court	court	NOUN
inlawrev-4132	1249	3	found	find	VERB
inlawrev-4132	1249	4	ftirther	ftirther	ADJ
inlawrev-4132	1249	5	support	support	NOUN
inlawrev-4132	1249	6	from	from	ADP
inlawrev-4132	1249	7	the	the	DET
inlawrev-4132	1249	8	fact	fact	NOUN
inlawrev-4132	1249	9	that	that	SCONJ
inlawrev-4132	1249	10	"	"	PUNCT
inlawrev-4132	1249	11	while	while	SCONJ
inlawrev-4132	1249	12	domestic	domestic	ADJ
inlawrev-4132	1249	13	insurance	insurance	NOUN
inlawrev-4132	1249	14	companies	company	NOUN
inlawrev-4132	1249	15	can	can	AUX
inlawrev-4132	1249	16	elect	elect	VERB
inlawrev-4132	1249	17	to	to	PART
inlawrev-4132	1249	18	be	be	AUX
inlawrev-4132	1249	19	'	'	PUNCT
inlawrev-4132	1249	20	subject	subject	ADJ
inlawrev-4132	1249	21	to	to	ADP
inlawrev-4132	1249	22	'	'	PUNCT
inlawrev-4132	1249	23	the	the	DET
inlawrev-4132	1249	24	premiums	premium	NOUN
inlawrev-4132	1249	25	tax	tax	NOUN
inlawrev-4132	1249	26	,	,	PUNCT
inlawrev-4132	1249	27	foreign	foreign	ADJ
inlawrev-4132	1249	28	insurance	insurance	NOUN
inlawrev-4132	1249	29	companies	company	NOUN
inlawrev-4132	1249	30	clearly	clearly	ADV
inlawrev-4132	1249	31	do	do	AUX
inlawrev-4132	1249	32	not	not	PART
inlawrev-4132	1249	33	have	have	AUX
inlawrev-4132	1249	34	that	that	DET
inlawrev-4132	1249	35	option	option	NOUN
inlawrev-4132	1249	36	.	.	PUNCT
inlawrev-4132	1250	1	'"^	'"^	X
inlawrev-4132	1250	2	''	''	PUNCT
inlawrev-4132	1250	3	based	base	VERB
inlawrev-4132	1250	4	on	on	ADP
inlawrev-4132	1250	5	this	this	DET
inlawrev-4132	1250	6	reasoning	reasoning	NOUN
inlawrev-4132	1250	7	,	,	PUNCT
inlawrev-4132	1250	8	the	the	DET
inlawrev-4132	1250	9	court	court	NOUN
inlawrev-4132	1250	10	granted	grant	VERB
inlawrev-4132	1250	11	ups	up	NOUN
inlawrev-4132	1250	12	's	's	PART
inlawrev-4132	1250	13	motion	motion	NOUN
inlawrev-4132	1250	14	for	for	ADP
inlawrev-4132	1250	15	summary	summary	NOUN
inlawrev-4132	1250	16	judgment	judgment	NOUN
inlawrev-4132	1250	17	and	and	CCONJ
inlawrev-4132	1250	18	denied	deny	VERB
inlawrev-4132	1250	19	the	the	DET
inlawrev-4132	1250	20	department	department	NOUN
inlawrev-4132	1250	21	's	's	PART
inlawrev-4132	1250	22	motion	motion	NOUN
inlawrev-4132	1250	23	for	for	ADP
inlawrev-4132	1250	24	summary	summary	NOUN
inlawrev-4132	1250	25	judgment	judgment	NOUN
inlawrev-4132	1250	26	.	.	PUNCT
inlawrev-4132	1251	1	405	405	NUM
inlawrev-4132	1251	2	.	.	PUNCT
inlawrev-4132	1252	1	i	i	PRON
inlawrev-4132	1252	2	d.	d.	VERB
inlawrev-4132	1252	3	at	at	ADP
inlawrev-4132	1252	4	*	*	PROPN
inlawrev-4132	1252	5	3	3	NUM
inlawrev-4132	1252	6	.	.	NUM
inlawrev-4132	1252	7	406	406	NUM
inlawrev-4132	1252	8	.	.	PUNCT
inlawrev-4132	1253	1	i	i	PRON
inlawrev-4132	1253	2	d.	d.	VERB
inlawrev-4132	1253	3	at	at	ADP
inlawrev-4132	1253	4	*	*	PROPN
inlawrev-4132	1253	5	4	4	NUM
inlawrev-4132	1253	6	.	.	NUM
inlawrev-4132	1253	7	407	407	NUM
inlawrev-4132	1253	8	.	.	PUNCT
inlawrev-4132	1254	1	mat*5	mat*5	PROPN
inlawrev-4132	1254	2	-	-	PUNCT
inlawrev-4132	1254	3	8	8	NUM
inlawrev-4132	1254	4	.	.	NUM
inlawrev-4132	1254	5	408	408	NUM
inlawrev-4132	1254	6	.	.	PUNCT
inlawrev-4132	1255	1	i	i	PRON
inlawrev-4132	1255	2	d	d	PROPN
inlawrev-4132	1255	3	at	at	ADP
inlawrev-4132	1255	4	*	*	PROPN
inlawrev-4132	1255	5	8	8	NUM
inlawrev-4132	1255	6	.	.	PUNCT
inlawrev-4132	1255	7	409	409	NUM
inlawrev-4132	1255	8	.	.	PUNCT
inlawrev-4132	1256	1	i	i	PRON
inlawrev-4132	1256	2	d.	d.	PROPN
inlawrev-4132	1256	3	(	(	PUNCT
inlawrev-4132	1256	4	citation	citation	NOUN
inlawrev-4132	1256	5	omitted	omit	VERB
inlawrev-4132	1256	6	)	)	PUNCT
inlawrev-4132	1256	7	.	.	PUNCT
inlawrev-4132	1257	1	410	410	NUM
inlawrev-4132	1257	2	.	.	PUNCT
inlawrev-4132	1258	1	mat*10	mat*10	ADJ
inlawrev-4132	1258	2	.	.	NOUN
inlawrev-4132	1259	1	411	411	NUM
inlawrev-4132	1259	2	.	.	PUNCT
inlawrev-4132	1260	1	/j	/j	INTJ
inlawrev-4132	1260	2	.	.	PUNCT
inlawrev-4132	1261	1	(	(	PUNCT
inlawrev-4132	1261	2	citation	citation	NOUN
inlawrev-4132	1261	3	omitted	omit	VERB
inlawrev-4132	1261	4	)	)	PUNCT
inlawrev-4132	1261	5	.	.	PUNCT