Right of Way - Emgee Packing Co, Inc, Emgee Packing Co, Inc_7/5/1977. /"l�t�=/ •
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� j"� �JTAT� ° INDIANA
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INDIANA S"fATE HIGHWAY CO�iD1ISS10N
]00 Nordi Senate Avenue
Indianapolis, lndiana 46204
Auditor's Office
Gibson County
Princeton, Indiana
Dear Sir:
�
INDIANAPOLIS
Room 1101, Statc Office Building
317-633-5816
July 5, 1977
Encloaed find copiee of Deeda or Granta on the follwing projecte
which have been aubmitted to the County Recorder for zecording.
Pro ect
RF-65(33)
cc: File
Parcel
45
- � ,;
J U L 8 1977
Road Name
SR-41 Fingee Packing Co., Inc.,
C-�' , /����.�
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Youra Truly
E/,d��� _" ".-� t, `�.�""�
Donald E. Chris[y
Chief of Administration
Division of Land pcquiaition
,_ � , j �'�,
;r ;c ,
.�;
/� FORM �AE 123A
R[v, 10-22-75
ACCESS RIGHTS Ot�LY
�
�qis �nDrntu[c �irnrsgab�
Paid
WARRAIdTY DEED
�
Packing Co., Inc.
ss _� �''�
+e� •s
�
Project RF-65(33)
Code 1134
Paml 45
-�..�-�
----------------------19.
o� Gibson Counry, tn rhe Stau oJ
„d!u STA'fE OF INDIANA Jo� and in conrideration o}
w1 �'L 00
,��,� � Fift,y and I0� ( �50.00
r,
Indiana
Convey and Warrant ro
-------------------------- DoIIar.t,
the recsipt whereof is hereby acknowledged, the following deacribed rights, easementa, and
interesta tin and to real eatate situated in Giasorv- County, Indiana, to wit:
FOR THE PURPOSES OF ESTABLISHING A LIh1ITED ACCESS FHCILITY� THE PERMANENT EXTINGUISHMENT
OF ALL RIGHTS AND EASEt4E(JTS OF INGRESS AND EGRE55 TO; FROM. AND ACROSS THE LIMITED ACCESS
FACILITY (TO BE KIJOWN AS�U.S.R._ 41 AND COUNTY ROADS 6505 AND 5505 AND AS PROJECT RF-65(33))�
TO AND FROM THE OWNER�S ABUT��ING LANDS� ALONG THE LINES DESCRiBED AS FOLLOWS: COMMENCING AT
THE SOUTHEAST CORIJER OF THE SOUTHWEST OUARTER OF SECTION 7� TOWNSHIP 3 SOUTH. RANGE �O WEST�
GIBSON COUNTY�.INDIANA� THENCE NORTH 89 DEGREES 23 �1INUTES 00 SECONDS l"IEST 164,76 FEET ALONG
THE SOUTH IINE OF SAID SECTION� THENCE NORTH O DEGREES 37 MINUTES 00 SECONDS EAST 18,65 FEET
TO THE POINT OF BL"GINNING OF THIS DESCRIPTION� WHICH POINT IS WHERE THE NORTH BOUNDARY OF
COUNTY ROAD 65OS I1EET5 TfiE NORTHWESTERN BOUNDARY OF THE INTERSECTION OF SAID COUNTY ROAD 6505
AND U.S.R.. 41; THL"NCE NORTH 50 DEGREES S6 MINUTES 2S SECONDS EAST 134.47 FEET ALONG THE BOUNDFRY
OF THE INTERSECTION OF SAID COUNTY ROAD 6505 AND SAID U._S.R, 41 TO THE WEST BOUNDARY OF SAID
U.S.R.. 41� THENCE,NORTH O DEGREES 24 MINUTES 00 SECONDS ti'JEST�1�018.94 FEET ALONG THE BOUN�ARY
OF SAID U.S,R.; 41 AND TERMINATING ON THE NORTH LINE OF THE 047NER�S LAND, ALSO�_ COMMENCING AT
THE NORTHWEST CORIJER OF iHE NORTHEAST OUARTER OF SAID SECTION� THENCE SOUTH 89 DEGREES 05 MIN-
UTES 00 SECONDS EAST 211.19 FEET ALONG THE NORTH LINE OF SAID SECTION� THENCE SOUTH O DEGREES
55 MINUTES 00 SECONDS 4J�ST 15.00 FEET TO THE POINT OF BEGINNING OF THIS DESCRIPTION. WHICH
POINT IS WHERE THE SOU74 BOUN�HRY OF COUNTY ROAD 5505 MEETS THE SOUTHEASTERN BOUNDARY OF THE
INTERSECTION OF SAID CO�JNTY ROAD SSOS AND U.S.R. 4�: THENCE SOUTH 47 DEGREES Z7 MINUTES ZO
SECOI��S WEST 86,32 FEET ALONG THE BOUNDARY OF THE INTERSECTION OF SAID COUNTY ROAD 5505 HND
SA[O U.S,R. 41 TO THE EAST BOUNDARY OF SAID U..S.R. 41� THENCE SOUTH O DEGREES ZQ- MINUTES OO
SECON[15 EAST 296.85 FEET ALONG THE BOUNDqRY OF SAID U.S.R. 41� THENCE NORTH 89 DEGREES OS MINUTES
00 S=CONDS WEST 10.00 FEET A�ONG SAID BOUNDARY� THENCE SOUTH O DEGREES 24 MINUTES 00 SECONDS
EqST 508.38 FEET ALONG SAID BOUNDARY TO THE TERMINUS. ALSO. BEGINNING ON SA1D BOUNDARY SOUTH O
DEGREES 24 MINUTES OO SECONDS EAST SO.00 FEET FROM THE SOUTH END OF THE SO8.38-FOOT COURSE
DESCRIBED ABOVE� THENCE SOUTH O DEGREES Z4 MINUTES OO SECONDS EAST 359.91 FEET ALONG SAID
BOUNJARY AN� TERMINATING ON THE SOUTH LINE OF THE OWNER�S LAND. THE ABOVE—DESCRIBED ACCESS
CONTROL LINE RESTRICTION SHHLL BE A COVENANT RUNNING WITH THE LAND AND SHALL BE BINDING ON AL�
, SUCCESSORS IN TIT�E TO THE SAID ABUTTING LANDS.
N�
�a �, SUBJECT TO AN EASEMENT FOR A WATER L[NE. WFiICH EASEMENT WAS CONVEYED JULY 3�� 1961, BY
'�
EMGE PACY.ING COMPANY. INCORPORATED TO THE TOWN OF FORT BRANCH� INDIANA BY VIRTUE OF A WATER LINE
KDA-, 3-23-77 P°=�l (CON NU ON BA�E �
.� .. .
�' � / JUH 1 0 19T1 C / 0/ �
'��',- �11� i�;ll.t,s Thtrinrrrumrnt Pr�pmrd b w
..............................•.... _......
C�_
%� .
� � • � • PROJECT RF-6'l�"i31
%` � �' Cooe 1134
`�� . . PARCEL 45
. 1 )
EASEMENT RECORDED JANUARY 5� 7962� IN DEED RECORD 158� PAGE 244. IN THE OFFICE OF THE
. RECORDER OF GIBSON COUNTY. INDIANA. - �
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JUN�^ ir0 �t977
KDA 3—P3-7% �qoiq-��..tii
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�(Page 2 Descriprion Page)
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Land and improvemerus S...iYONE.
• PROJECT
CODE
PFRCE�
RF-t~331
1134
45
�
O� � A°
., Darnages 5..��.....�............� Total considerarion S�.!�� .....................
4.
THE GRAN70R SHALL CLEAR PND CONVEV FREE OF ALL LEASES� LICEtJ5E5� OR CON7RACT SALES PERTAINING 70 THE
PARTICULAR INTERESi 117 SAID RIGHTS AS CONVEYED, �
IT IS UIJDERS700D BETWEEN THE PARTIES HERETO� PfJD THEIR SUCCESSOP.S IN TITLE� FND IAADE A COVENA.9T HERE—
IN WHICH SHALL RUN WITH THE LAI,D� 7HAT ALL INTERESTS ItJ THE LANDS HEREINBEFORE OESCRIBED (EXCEPTING ANY
PARCELS SPECIFICALLY DESIG�7A7E0 FS EASEAtENTS OR AS TEI•iPORARY RIGHTS OF WAY� PRE COtJVEYED RJ FEE 5�1dPLE AND
NO7 IAERELY FOR RIGH7 OF WAY PURPOSES� lUJD THAT NO REVERSIONARY RIGHTS WHATSOEVER ARE IfJTE�lDED TO REMAIN IN
THE GRAN70R(5�. ' .
�jn �3irness �hrrcof, rhe said �",2�NTO�2
hm? hereunto se[ �SJ�nd_ an.i seal _, this �' � Tf� day o) /v�A y 19� Z_
....................(Seal)
..-� ....................(Seal)
.......................................°---....._........._........----- ......---� - (Seal)..-- ----°.--....... --°..........- -°- - --- .....-- -... - °.--............(Seal)
.............. �./..�.1._��'.,E....%�A..C..K/.N�'i.—..---C�r.�N�fa'ear) -... - .....-- � --��---...._...........--�-----��---��-----�---.......................(Seal)
-°°---- -°- .J......\...... . �--- ----... ..... ....-°----°°-........(Seal) -...................----......_............---...----.:................---°---........(Seaf)
��...�.....l.�J- ....- �---••�---°° .. .. ..........._(Sea!).....................--.............---....-- --- -- ... -• -....._........._.........(Sea!)
-� .............................. ���:.°.?-�11�-,,.�:-
.. - --� ---�-� ....-°- -°---.......(SealJ. -- -...-- ��---......... ---_.°--........° ..............-�-• - -..........(Seal)
--Wq�T�R �R. EMGE
................ -----...---°---°-°----...-----...........(Sea1) .....-- ..........--�--°°-°--.....---...---...........------°-- -...--°--°---°°(SeaO
°° ---° ....._....:.°-°-°- -....._-°---°-°-� --°-.: (Seal) .................°°°-----
. , q_ � ��{, C,, [
............
_._..
�j7T�,a.��.-- � - .Q_-...-1.:-- � --�-�]'� .---- --�Seal) ...............°.°----....
,/ 1
................ ---�-� -......- --- V-�.• ::�?.. .......---- ---...... (Stal).............--- ...--- -...
........--� ..............�'.k.�?.a�R.r...�.:..:E�nERS .....-.rs�a��..-- -............-----....
......(Sea!)_
....(Sea!)....
................... . (Seal)................
.----(Sea!)
...----°.........-�------ -------(Seaf)
. °-° °--°---- °-°-......----(Sea!)
� .............°--............... _(Seal)
S7AT8 OF� INDIANA,.......".' ............... `�%v�S�!'!.COYAfy, .u:
.....................'.......'_.........................."""'......"'..._""""".... . .
Be/ore me. the undersigrted, a Nor�y Public in and for said County and Smte. this......--•-.-_-....�_I.1..t.�.._....._ ...:.................
dav oJ .................---.....f�.f.�..3..... --..._.....-- • A. D. 19..7-7 Personally app�e 'ed the within named....:-----.........-°--°-......---
..._ ...........................- �-- � -.... - - ----C��rC.:...�'i£:S IC i...N..Cr......C�....li..Y..C.._..C�i_..Y.....���.i. ELz. K_EMCr�.
.. ........./..l...✓.`.._..P,e �.,�1 ?�[�! %. fiND f}TT_F,�ST(',rant r.....------ . . in t e abo F conv e and acknowl-
B�r �eo.yG��' i� ���'r�'-s _7;� Vi cC.- T-�REg[oEr�LY'"�"<1,r� ��-Yr ��t"4't�
ed�ed tht same to e ................................voluntary acr and deed, Jor the uses purposes herein menriane .
l have he�eunlo psu6scribed my name and a�ize my o8'i ial�s �1.J f� �
My Commission espires.---°�.�. �.5-...%.A ..............-............----... _..iQ���_...f..l.r.°-(„(�. -- Norary Pu6lic
Nft2o[o N W.p�
STA7EOP INDIANA ...............:.....................................'.'............:.......'..'..'....'._......................._...........................COI/7Uy� SS:
BeJore me, tht undersigrted, a Notary Pu61ic irt and /or said Counry artd Slate, rius .........................................................
day oJ ................._...._..........................------....., A. D. 19........; Pcrsonally appeared the wirhin named......................_....
.............................................................................................- - - ..........- --�---...................-� -...---................---............._......
.................°°----........_............._...° -............- -... -.................Gran(or.......--...._......-- in fht abnve conveyance. and ocknow!-
tdged 1he aame fo be ................................voluntary act and deed, Jor the uses and purposu hertin mentiontd.
/ have hereunto subscribed my name and ajfued my o8'icial xal.
My Commission ezprres.......
KDA 3-23-77 �UN 1 0 1977 Page 3
.yf�C•l%t '
Public
� . . AFF � �•
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STATE OF INDIANA
� COUNTY OFGIBSON
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'1}1E CORPORATE AU'IHORIT'Y AFF'IDpVIT
� SS:
)
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�C� 3 E-(2 � �� .� L P F_ I�S , being firat du�y srarn upon his oath
depo6es and says:
That he is du�y elected Secretary of the fSnze Packin¢ Co, Inc,
Corporation
; that the following resolution u+as du�y adopted
Name
at a regular meeting of the Board of Ilirectors of said corporation held on
.� � Z%� , and has not since been rewked, to-wit:
Date
"Resolved, that.the waiter R �ee
President
sY,all.be; an��e��shgr�p�a �x��iorized
to convey to the State of Indiana s�at2ils�vsls�trd of thi's corpora-
tion, and to execute all necessary instruments in connection
therewith; and said conveyance shall be attested by the
Rooert H E1 ers of this
Vice President & Secretary
�:
corporation, who shall aFfix the corporate seal thereto;-�t}iat.
said corporation shall be bound by all instruments execu�e��.:•�'
by said officers under powers herein stated.".' `
;�.
�l�C��� �'� " .' J _e�-�' �.
Corporation. SeCr tary.;,'�. �� '
,, �., _ . .
;i�o t3 E�e T 1-� E�..� �s:, ; i i;; .; .: .
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Subscribed and sworn to before me this �/ d�y -<
of , 19�.
C ::,..
-U/L�}-e.CY .� �' J C
rr�� A,vuc_�::�_ -
/{A�eo�v � ��o :. -: . '•+ -
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R1y Cr,�mis;i�n cspi-es Dec. _�: ,�:16 �' ;
Py Commission e�ires :
This instrument rras prepared by �C c��-t/RL� F� C(':�t!t'e�Qi. }
�/ ios�pi� :, Car^oll
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- OFFICIAL OPINION N0. 28 �
Junc 29, 1961
DIr. Da�•id Cohcn, Cnairman
Indiana Statc Iii{;n��;i}� Commissiun
17th Floor, Sta[c Olficc T3uildinfi
Inrlian�pnlis 4, Indiana
Dcar �Ir. Cohcn:
This is in responce to your rcqucst for my Oflicial Opinion
as to «I:cll�cr Scna(c l;nrullcil Act tio. ;,GL o[ lhc �2nd re�;�ilar
sc�sion of ihc Ccncrnl Asscrnl�l}• is aiiplicablc to lhc acquisi-
tion o: ri;;ht of �cric fi}� Uic SL•itc llil:lm:i�• Commi�;sion. 1'or
Ihc �akc nf hrc�'it�•, thnt acL n•ill hc reCcrrcd (o in lhis Opinion
b�•'its ollicinl dcsi�;nalion as thc AcLe oC 19G1, Ch. ?.'.1:; :�nd ;is
}•uur rcqurst no(cs it ��rmi�lc.e th�t il shnll bc in (ull forcc
and effcc� from nncl nflcr .Ji�ly ], 1�GL �nn•su,int lo lhr, cmcr-
ger,cp clau�c thcrcin. Thc quc:;tiun n:; st:ilcd by your Icllcr
is as follo�cs:
. "Thc L�nil Ac��uisilinn Di��isii�n uC llic Slafr; Ili�;h-
�c;��� Cu�unii.ti�inn is in a quanil;u��� ns tu iLs resiionsi-
�ilil�• un�lr�' flio ;ibu����-n:trnuil Acl ���liir.li ��'ttv p;i.tixr,il liy.
this I;ict Lr.�:i�l;itwc ;ind wliich will I�c clTccti��c Tuly.
1, 1f�G1. Thc pro�•i�ions oC lhi:; Act, if applicablc to
thc Ctalc Ilil:lin �}• (:vmini.�sion, �voulil ninlcc thc worlc
o( thc Land Acquisilion lli�•isiun tnorc cumbr.rcoruc, Lo
sa}• thc Icast. In cicw of uur slnLus ❑s an arm of thc
Statc Co�crnmcnl. lhcrc would ap��c,ir to I�c somc
qcc�:ion as to �clicllicr thc pru��isiuns of Lliis AcC arc
a{�, lical�lc to thc Sta(c High��•ay Cummission.
,.��'e hereby request an oflici:il o"pinion fcom you 1s
to tLc appl;c:toilit,y of thc pro�•isions of this Act to thc
acquisi[ion ot ri�ht of �vay by thc Division o[ ]�n�
Accuisition,,,
t:i^
t
�•
I
.. ���iy _ _ _ ...��.�_^ n_♦• '(�'�•A 4� i.�.• � �yyl
1�.�V1 �� ll. \�• I�i4
7'hc purpr�sc of Ch. 2�J:➢, .srt��rrt, ia to proviilc 1 tnorc �ico-
tivc mc:�ns �f colleclinE; thc Iuili,in:i Gcoss incomc T,ix, ifi-
po::cd u�ion Uic rccci�it of �;ross incumc dcri��ed (i•om thc s;ile'
of Inili:in;i rcal est:�lc or :iny inlcresl thcrciu. Th;�t ;�ct, ncts �
ot 1!1G1, Ch. 2!);;� I�rueides 1'ur accom��lishing such �nirpusc bp
nil��;uicin�; thc duc d:iLc fnr Llic•�c�,�•nicnl of such l:ross income'
tnx to "Ilic liinc of Lhc Lransfcr uf lhc tilJc lu such r�•;il ��stalc,
or :uiy inlerc.tiL f.hcrcin' o'",� •1'lic �n•occss I�y �vhich s�icli
ltu: is io I�c collcciccl rci�tiices Llu�l thc counly rc�unlcr sh:ill
nuL ,icccpC fur rr.conlin{r :ui�� inslrumenC I'nr lhc coinc}'ancc
of rcnl c�l;itc ur uny iulcres� Uicrcin unlcss sur.h instrunicnt
coiiL;iins cilhcr adlicsi��: sl;�m��, ui• :t sL•ilcnicnt uC llic conntY•
Lrc,c;iu�cr allixc�l liy� �t rul�Lcr sf�imp, c�idcncinl; lhal such
l:ros:; incnnic I,i� li,u; I�a•i� �ciiil, �ir iuilc:;ti ;ui ;iliiil;i� il I�c suli-
miLlcil ��'iUi tlic invLctnnenL ancl rcr,orilr�l lhcrc���illi ;h�ling
facts sullicicnl Co s,how Lliat nu lax is iluc ur ��a�alifc u��:�n thc
procceds �cccicr.d [runi �;uch lr;uisfcr uC roal cst;itc or inlcr�st
thcrcin: (;hn�ilcr 2!Cl is nnl ❑n in�lc��cn�lcnt :icl, huL in furm
:tmcnds lhc Acts uf 70:t:i, (;h. 50, Loi�t�: lhc In�li��n;� (�r�,s
]ncouic 'fns L;i�v, I�y a�lilin�; n ncw anil :iililili��n:il �� clinn
tlicrcLo Lo bc nnmlir.rc�l S��clion ;;;i. 'fliis 1�GI ,Act is �;ciiuraf
iu iLs ;i��plic;�l.iuii :uiil on il:; I':icc d��c, nut :i�i�ic:ir Lo ��ro�icic
for :in excc��lion in :�ny c:isc. Ilo�vcvcr, in;�smuc`i ;i:; i� i, I�ut
onc parL uf lhc Incli;ui:� Cro�s Incomc 1:�x Act as arnr.n�icd,
il is lo lic canslrur.d so as lo FCiec nir.anin�; ,ind cliccl lo rach
and all of Uic sccLiuns con���ri�ii�y; thc Cross Incomr,'1'.i� Law,
cscc�ilin�; such OIII)' :l4 :li'C ciUicr cxpressly or nccessarily.
repcaled liy iLs Lern�s. �
SuLhcrl;in�l, SL•�lufory Coiistruction, 3rd ��1., Vol. 2,
Sccs. �I703, 4704, 470i.
Amang tlir. olhcr �ectiuns o( Lhc Ccos; It�cumc 'I':ix Law
which lm��c n�lirccl bcarinR u�inn your �;cncral ��rnl�lcm nnd
which should bc noLcd nnd cunsidcred bcCocc cntcrin�; a di;-
cussion oC li�c cfTccC of Ch. 203, srcpra, is Scction G(n) oC tlic
Indi:uia Gross fucomc 1;�s SL•ilulc, �s LisL ;imcndc�l liy thc
Acls of 1:)i!). Cti. 3i6, Scc. 1� as foun�l in Curns' (1�J i'J Supp.)�
Scction f-L2GOG(n). Subscc�ian (n) ��•:is Grst nd�ltd to thc
statuCory provisions of thc Ccoss Incomc 'I':is Law by lhc
Acts of 1`.)55, Ch. 47, �ILIiouF;h a subst�ntially similar pro�'i-
sion hncl been in force by a re�;ulation of Lhe Gro,s Income
�'�r
�
i '
��: ,... .� _.i
. thcrcUy� convc>�cd is to bi• us� d or highn��y purposes �nd the
form is undec thc hc:idiiig "� atc lli�;h�a:i}' DeP:irinicnt of
Indiann." ]L ix �ny un�lcr:;lai �li y; also lhaL on snme ucca:;ions
thc Sl.;ilc of ]ndi:inn scrin'�.; � rq;ul:u \\':u•r:�nL�� Dced in
vcquiring re�l esl:ile for hi; h� ;i>' purposes� in ���liicli e��ent
thc P.�'����lec ��•ould I�c .Sh��n•n ;c l.hc SL:iic of Lidiana. Undcr
:ui�� one of. these instrunicnl:, he counLy recnrder �vill havc
nr> diflicully in dcicrinining Ih; L lhc gr;uiLr,c is ihe SLatc of
Indinna. �
Tlicrcforc, it i.e �ny �ipi�iioii I �:it thc AcLs of 7�G1, Ch. 2!13,
docs noL rr.pc:il or :�mcnil $� r.l; �n f(n) oC thc Gross Incomc
T;�s I,a�e :rnd, conscqncnll�•, �In� ; not ade:incc tho dnc datc for
t.hc pa}'mcul, nf ��russ ina�:nr, la: li;ibilii.�� �� itl� respcct to 7;ross
recoipls recci��r.d frum Lhr c��n�l �n�nalion of re:il cslnt.c by t.he
S::�t.c of ]ndi:in:i or in;lrnmc il: IiLics t.hcrcof or U}• :in organi-
z;ition gi�cn lhe �w��cr ol' a�iu .unnation b�' ihc Sl.:ilc of ln-
cli:ina or �s lo an�• :�mu�inl:: i r.ciccil as purcicisc pricc or
comEiromisc in cunLcin��I:iLi� n��C such conilemn;iiion. �
cnimt�- rrrnr�l�•r n'inc lr��;ill�� �r������1 an�n,lrnnu�nh. uf t,r:ui�fcr
in ihr tilntr. ��1' ln�li:nin ��r I�� :u�.ii�s!.ri�n�:ilil��_tln�rcof or Io
:iii�� m��.
�I,ilr n
nicnl,ili
z:iiinn ;:i�'��n 'li
ili:ni:i. ��r t�� II���
Ilior� ��
inc�inic t:ix ;inil �cilli��iil Ihi ;irli�l:i��il. 1h:iL nn 1;i.� 's ilnc or
n;i�:i,�� i io o�cs lici( ilic A Is of J!lliJ, Uh. 2!1;;, docs not
��I�I�Ip to flie Sliitc ul' iniii:�n i� r lo its iusl.rumcnlaliLics, nor
to nn�• ori::iniv.;i[ion �:i��ci� Ui,� � n���cr o( condcmn:�lion Up the
S�:�tc of ]ndi:�na nnr Lo Ihv l nitcd $Lalcs Co��crnment nor
insCrumenLili(ics thcreuf.
,nni•inn:ii.inn nc titc
Illllrlll nl'_fUl 111511'll-
In clusinl:. n•hilc il i< iiol l ��: pi�� pusc ot this opinion to
detcrminc thc ullini:il�: I ix,i��L ur nmiL•is;iUlc stalus pC pro-
cecds from lr:ui�fcrs uf rcnl o Lilc, or any inlcresl lhcrcin,
wi�lcr nn}� circumsl;uicc�. n:c� . Lhcicss, I�ccausc thc Acts of
] JGl, Ch. 293, .�ripra, ilnr: no' :i ��il}' to cilhcr so��crci�;n, iL ulso
}�+�s n0 efl�ect in ;�ny c�sc ��'h��r� �n Lhe SL:iLe of ]ndi:uia or Lhe
Unilcd Slales, or an iiistriin •nL:�lily lhcrcof, is ciLhcr a
Rrantcc or :� gr:inlor. Tl�c r�•r�i ircmenL (or �n nfli�lavil to bc
m:idc by thc scllcr or gr.�nl�,r ' in thc e��cnt no tas is duu ur
p,�):iUlc" ��•oiild :y���l}' wh �n I lic �;r:uilor is �vithiu that class ��f
Lotally exempt org;inization:. i•fined in SccLiun f,(i) nf thr
Gross Incomc Tns I.:uv, Iiin•i :' (1'J59 Supp.), <�rii��n r.1.
�.
1'JUi. V. A. ii.
2GOG(i) �vhich organizations "�hall Uc caccpled f�,n tasat
w�dcr the pruvisionti oC ihis ;ict: '''." The re��uircm
fur such :iflld:�vit ���ould :ilsn :��iply t.o thosc situalions o',
minim,il con�iilcr:ition equ;il to or Icss than thc :�nn
SI,000.00 dcduclion to �vhich cach taxpnycr is entiticd in cr
puting his gross incanic tas lia6ilitti'; cxnmples oC such sit
tions arc quil-cl:iim ilceds ur cnscmcnts as to ��hich thc mo
t,u'y considcr:�Lion oflen is uiily a lechnica! necessit}' :i
thcrcfurc, m;iy ,imrnmL Lo lul�cn sums such :�s onc dol'.
'I'hcrc may bc o�ha• siLu�tions, IC55 frcqucnik cncounlci
rcquiring Lhc :illid;�� it of no Ls� lisbilitp, as for inctancr•
Lhc c:isc oC rcciprocal cschan�cs of rcal esl:ilc b�� and ��'
thc n�cncrs t.hcrr.of �chich lr:uisfcrs do not gcncr�ic g:
incomc l.:tx ]i;�bilil.y to lhc extcnL of thc ��aluc oC thc propi�
of which til.lc is so surrendcrcd.
7'hc :iLovc illustr:itiuns a�nstilutc some o( the siLu�tion:'
n�hich lhe no-t.;�x a(llil:n�il rr��uirement u�auld :ipplc and i:
caLe ihc rcason I'or tlie necessity of s�ich a reyuirement b�•
Acts of 17G1, Ch. 2�3, �eirpr«. Ilorve��c1', Lccnusc th:it. act c
noC m:�nifcstly :�ppl�' to cillicr sovcrcign, the rcquircnun;
:i no-ins :�flid:n�iL is noL :i����lic:�l�lc to lhc Slatc of ]ndian:�
thc Unilcd SL•ilcs, or nn inslrumcntalil�• of cithcr, irrespcc;
of whclher such socercign is ihe gi:uitee oe• ;;canloi•; this
lruc c��en thuugh Lhc trans:iclion is one crcating a liabilit�.
gross income tnx uix�n the proceeds derived from such tran�;
OP'PICIAL OPINION N0. 29
IlonoraUle Rnlph Radcr
SLatc Represcntntive
Box 24G
Alci•on, Indiana
Dcar Rc�irescntativc Radcr:
.
Tuly 7, 106:
Your Icllcr uf ,limc 1G, 19G1 hns bccn rccci�•��d nnd rends
follou�v : .
•.I :im �I,•<inniv uf :in �dliri:�l upini��n n l:ilicc ln �ci:
`:�nd I����c niy(n:�tnn•: in:i�� Lr r�•rna��r�l frnnt a �ch�
1G$
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