Right of Way - Enon General Baptist Church, INC, Enon General Baptist Church, INC_5/10/1977_ �� •
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FoRr.� LAE 123A yy A!� R A PI Y Y D E E D ptoltcf RF-65( 331
R[v. 10�2-75 Code 1134
ACCESS RIGHTS OPLY p�tt� 72
�¢IS �nDtntu[t �itnc66tta, Thar ENON Gc NEP,/��, BAPT�ST CNURCN /Nc,
o� G � e SpK co�,uy, ln rhe Statt oJ ►No � A NA Convty and Warrant to
rhe STATE OF IIdDIANA Jo� and in con,rideratron oJ
F�FrY AriD No/loo ('�50,00) Do��1,
the recetipt whereof is hereby acknovledged, the follo�ing described rights, easementa, and
interesta in and to real eatate aituated in GIBSON County, Indiana, to r�it:
FOR�THE PURPOSES OF ESTABLISH[NG A LIMITED ACCESS FACILITY� THE PER�dliNENT EXTINGUISH—
MENT OF ALL RIGHTS HND EASEMENTS OF INGRESS NND EGRE55 TO� FR0�1� AND ACRO55 THE L[F11TE0
ACCE55 FACILITY �TO BE KNOWN AS U.S,R, 41 AND COUNTY ROAD 3505 P.ND AS PROJECT RF-65(33))�
TO FND FROM THE OWNER�S ABUTTING �ANDS� FLONG THE L[NES DESCRIBED AS FOLLOWS: COt4MENCING
AT THE SOUTHEAST CORNER OF THE SOUTHWEST QUARTER OF SECT[ON 30� TOWNSHIP 2 SOUTH� RANGE lO
WEST� GIBSON COUNTY� INDIANA� THENCE SOUTH 89 DEGREES 20 MINUTES 00 SECONDS 6JEST 100,06
FEET ALONG THE SOUTH LINE OF SAID SECTION� THENCE NORTH O DEGREES 40 MINUTES 00 SECONDS
WEST Z'I,26 FEET TO THE POINT OF BEGINNING OF THIS DESCRIPTION� WHICH POINT IS WHERE THE
NORTH BOUNDARY OF COUNTY ROAD 3505 MEETS THE NORTHWESTERN BOUNDARY OF THE INTERSECTION OF
SA[D COUNTY ROAD 3505 AND U.S,R, 41� THENCE NORTH 43 DEGREES 34 M[NUTES 10 SECONOS EAST
69,32 FEET ALONG THE BOUNDARY OF THE INTERSECTION OF SAID COUNTY ROAD 3505 AND SAID U.S,R,
4� TO THE 1JEST BOUNDARY OF SHID U.S,R, 4�� THENCE NORTH O DEGREES O7 MINUTES 55 SECONDS
WEST 28%.O4 FEET ALONG THE BOUNDARY OF SHID U.S,R, TO THE TERM[NUS, AL50� BEGINNING ON
SAID BOUNOARY NORTH O DEGREES O% M[NUTES 55 SECONDS WEST 50,01 FEET FROM THE NORTH END OF
THE 2B7.04f OOT COURSE DESCRIBED ABOVE� THENCE NORTH O DEGREES 07 MINUTES 55 SECONDS I'�EST
294.50 FEET ALONG SHID BOUNDFRY AND TERMINATING ON THE SOUTH LINE OF THE CHICAGO AND ENST—
ERN ILLINOIS RAILROHD. THE ABOVE—DESCRIBED ACCESS CONTROL LINE RESTRICTION SHALL BE A
COVENANT RUNNING W[TH THE LAND HND SHALL BE BIN�ING ON ALL SUCCESSORS [N TITLE TO THE SAID
• ABUTTING LANDS, -
. SUBJECT TO A COAL DEED FOR COFL� CLAY� SHALE� ROCK AND OTHER SOLID M[NERALS IN AND
UNDER THE SURFACE AND ACCESS RIGHTS� WHICH �EED WAS CONVEYED FE6RUARY 1�; 1922� BY TRUS7EE5
OF ENON CHURCH OF GENERFL BAPTISTS� A CORPORATION OF GIBSON COUNTY� INDIANA TO DEEP VEIN
COFL CO,� TERRE HAUTE� INDIANA� BY VIRTUE OF A COAL DEED RECORDED APRIL 14� 1922 IN DEED
RECORD 90� PHGE 347, IN THE OFFICE OF THE RECORDER OF GIBSON COUNTY� IND[ANA� FND SUBSEOUENTLY
SAID DEED WAS CONVEYED BY THE SAID DEEP VEIN COAL CO� TERRE HHUTE� IN�[HNH� TO PRINCETON
MiNING CO, BY VIRTUE OF A COHL DEED DATED DECEMBER 31, 1923 P.ND RECORDED AUGUST J� 1924,
IN DEED RECORD 93 PHGE SOS� IN SAID RECORDER'S OFF[CE.
� �� Paid by �arrant Ro�4i�rj`�fi��
\\� � ' Date� �!?�,o�.l..111......�9: ���
, V `H �
RK6 � `� PO�`, 0.
aP� z z �n /,,/
i�.f�-�� rht. r,ursu„u�r p.�pa,�e tr�'./...Cl�...."'''-..(.('/ � -
icH 6-11-76,�( .............°--...............--......
PRO�EC^-RF-65(33).
Cqoe - 1134
�+� �PARCEL 72
� PHGE 2
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p �.......-.-_-_-• Damages S-_—��'O.O----lToml ronsiderarion 5.-....0•00—
Land and im rovements 3 ..............._. ..---_....
� THE GRPNTOR SHALL CIEAR PND CONVEY FREE OF A�L LEASES� LICENSES� OR CONTRACT SALES PERTAINING TO THE
PARTICULAR INTEREST IN SAID RIGHTS AS CONVEYED.
IT IS UNDERSTOOD 0E7WEEN THE PARTIES HERETO� lUJD THEIR SUCCESSORS IN 71TLE� FND ldADE A COVENANT HERE—
IN VHICH SHFLL RUN WITH THE LAND� THAT ALL INTERESTS �IN THE LANDS HEREINBEFORE DESCRIBED (EXCEPTING Pt7Y
PARCELS SPECIFICALLV �ESIGNATED AS EASEF1E17T5 OR AS.TEAtPORARY RIGHTS OF WAY� ARE COtJVEYED IIJ FEE S��dPIE PND
NOT MERELY FOR RIGHT OF WAV PURPOSES� lUdD THAT NO REVERSIONARY RIGHTS WHATSOEVER ARE INTEfJDED TO REMAIN IN
THE GRANTOR(5�. .
�n �itness �hrccof, �he said GRnNTOR
hal(�hereunroset �rs hand_ and seal_, this Fd�'RTN dayoj /�iovE/hBER 1g96
.................:...........°� - �� -- -- ..:....._....._.................... -...fSea!)................
---E.N-ON G� NERAL �l�.PilST.CHUPCHI�l4Seat) ................
.._.......---�---°--------° °°°°°-- - - -(Sea!).---�----�---
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RALP LooM i 5(sENroR r��srtc )
. ---°-°--....°-°-° ..................................°°---------........(Sea!) --....----°.°
-�-�- . . . _ . (Seal) .............................
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z�.t.C.e.... �:....!�!�.CLI{t,L;�L------------------------------(Sta[)......-°--........-----° �--
JAMES R.WARaEN (;stusrEE)
.......:.......°°---- -............:...._...................----°.° ---..(Seal)...............- -�-°--....
-... - --- - �- `j - � --......---° ............. .... ......(Seal) -...........---°--°---°-
----!✓.Cti�:.•� .�%�.�f./.......: ....`.'--......--� .__(Seal)....
... --� -°-- ----
CAR1- LAGRNH4E �� RUS EEII�
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....................... ° °
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EVELYN
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UGAS Ct NURc
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STATE OP Ixoutae .:............----°---..........._......_........................................--°-°...°--°°-----..............�:.!_sSo'/.County, u:
,_ BeJore me, �he undersigned, a Not�y Public in and Jor said County and State, this.... r a u �tTN
°°--°-°-------°.--...-°°--.-°.... ----•
doy of----.....N��.F!yaE� ............................... A. D. 19.��..; Personally appeared the within nameQ�.:vaN c.6NEr;n�3APf�sf
' C!JuRC� AY.RAtPNLaorois CA�� LnCaHN4E JRMes_R,WARREN �7'RUSTEES� A'rTEST EYER.YNLucAS
- � . ..................'°-.....}.-'--°-'--°-----...... . ... .. ...... . -'- ---....-----°---°'-°°--...---..._......--°-
CHUk'CH.CLEP.K ' •
............................�---.....------.....------...... -• ��---�� -� ._Grantor........_..-----.......m the above convryance, and ackmwl-
edged the same to be..........._�.rs .............volunrary act and deed, Jor rhe uses and purposes herein menrioned.
/ have hereunto su6sc�ibed my name and oj%ized my ojJ'icra! s/elal.
. . // PR �� .2 Y ! r779 �.� U�L� ����ze4J ,�G?.��1
T � ---... . .Not Public -
My Commisseon espves ................°--.................................----......_ � � - -.... .... --- °-° °- °ry
NENRy� F�ETCNCP� gpt�LN ;
STATEOF INDIANA ................................:....................'......"..'_............................_........."'..............."""."..........COYnty, S5:
Bt/ore me, tht undersigned. a Notary Pu6/ic in and Jor said Counry and Srare, this ........................_-........._........:.---_...-.--------•
day of .................-•-•--..... -................- -....... A. D. 19... -..: personally appeared the wirhin named-°°--.....---° -•- ---.....°--
........ -- - - - --......._ ................. ......-...---°----°-....-°°--°--°°°...°-..--- --- -.......
..........._-.--_-_..----..Grantor ........................in !he above conveyanct. and ackrtowf-
edged tht samt to be ................................volunrary acr artd deed, Jor the uses and purposea lurern mentionrd.
/ have hereunto su6scribed my name and a}Jued my.o8'icral xaL �.,
My Commi.rsion cspires .... .......................................... ................_ -- ..........- -----....................---...............-°•----Nomry Pu6fic
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STATEOF INDIANA�...""""_"""""'...""......""""'.........""' ............................"""""""'.......'_"'_"""""""........COYIifY� SS: " .
B�/ore mt, rhe undcrsigned, a Notary Public in and jor said County and Statt, rhis ................................................................_
day oJ.--°------°--........_.._._.°--°------------------•--•--� A. D. 19..:.....1 PersonnUy appeared the wirhin namcd..:..............................._
.._..---°-°-° ....................••-•------................._....----...°-°...................... _--°---.........---------.........-••--°--°-----...........---------...................
�---.....---��---------•----�•---------.._.....-•-----------• ...................�°--°-----....Grantor----•---......-°-°---in the abovt mnveyanct, and ackrtawl-
edged rhe same to be ................................voluntary acr nnd deed, Jo� the uses and purposes herein mentioned.
/ have hereunto subscribed my name and aQ'ixed my ojJ'rcial seal.
My Commission ezpires ...................°°-----.............--°-°-------°°
Public
STATE OP INDIANA„"""""_""""""'..."""""" .....................""".............'_""""""""_'..""""_"""""_'.............COflnty, SS:
B%re me, rht undersigned, a Notcry Public in and Jor snid County and State; rius ..................................................................
day oJ......---°-----._....-------...-°----°---•°----°-°---� A. D. 19°---°-� Personalty appeared tht within named----°------°--�--•-°-.....----..
....°°°°-° .................°°-°°-----•---._...----...-°°--°-°°--- .............-- ---... --...-°---°°--- -.......--� -.....:....-°°-°°°---............._......-°----
..-°---�--�-°-�--�--�-----°---...-•°-------•°--�--...-°.--------------.....--••° -------Granro�.---...---°-------�--..in the above conveyance, and acknowl-
edged the same ro be ................................voluntary acr and deed, jor the uses and purposes herern mentianed.
/ have hereunro subscribed my name and a8'ised my aQ'icia7 seu(.
My Commission expires.....
---°--------------°•_-°-----Notary Public
STATEOF INDIANA,.....'._""""" ..........................'......._......................'._....._.'..."""""""""""""""..
BeJore me, the undersigned, a Norary Public in and Jo� said County and Statt, tl�is ......................
day oJ..-.---°---°-----°----°----•°-°--°---.......-°----°. A. D. 19........: Personally appeared the within n
.....-°...-- -°----....-°°-
SS:
.......:.........•---._.........-----°-----°-°---------..._............---..........---Grantor----°°------°-°--..in rhe above conveyance, and acknowl-
edged the same to be ....................:...........voluntary acr and deed, jor the uses and purposes herein mtntiorted.
/ have hereunto subscribed my name and ajfrzed my ojficia! seal.
MyCommrssion expires.------°-� .................�--------....- -�°---�---.................------�-°°-°------�-•--•--------............-�--•-°-°-----Nolary Public
���' j�'� THE�,UtJDER5IGNED� OWNER OF A MORTGAGE AND/OR LIEN O� THE ItJTERE5T5 IN THE LM'D HEREIN CONVEYED� HEREBY
i
_�t��RE�EA5E5 FRON�SAID IAOR7GAGE AND/OR LIEN SAID CONVEYED INTERESTS� AND DOES HEREBY CONSENT TO THE PAYMENT OF
. �.. ' ''< % � /
�'� ;THE CONSIDERAT_l�N�.�THEREFOR AS DIRECTED IN 7H15 TRANSACTION� 7H15 ��TH DAY OF rICVFH�+:12 � 19%(�
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Personally appeared befo�e me...61pS�N CcuNTY BAN�(__h�RINCETaN INDlANA By CNqS. k. PHILUPS .//{
..--.... �- ......- ........................- - - -- - ..
�TS PPES�DEnr/
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rhe..S/XTEENTH...........day o/--.!�oVEMBER
Witness my hnnd and oj%'icial seal.
�: AP�It, 2�/TN/y7
My Commisseon expires .........................................
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above named and duly acknowledged rhe execurion oJ the,'above �elease
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AFF ;IS
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S[ate of Indiana)
) ss PRdJECT i?F-(o5�33)
councy of Gibson � p,�p�c1 ��,Z
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AFFIDAVIT OF CHURCH TRUSTEES' RESOLUTION
��� cVfl..yr� �
I Ey�yn Luc35 being first duly sworn upon
>
my oath, hereby depose and say that I am (Church CLerk) ( ChuT'ch Clerk �
of a Church namea Enon General Baptist Church Inc.
and that I was acting as such at a Church meeting of said Church which was duly called
and held on Octobel^, '13
19 7� , and that by resolution duly adopted
by said Church congregation at said Church neeting the Trustees of said Church con-
gregation were authorized, empowered, and directed to convey by (Warranty Deed)
(Right of Way Grant) to the State of Indiana for highway purposes a parcel of land
referred to in said conveyance instrument as Parcel �72
Project RF-65(33) , which is located in f;ih��n
County, Indiana. I further depose and say that the persons named below were duly
elected and qualified as members of the Board of Trustees of the said Church on
September, 8
19 70 , and that such membership is to run for a
period of 3 years and until their successors are duly elected and
qualified, namely: (Chairman) : R�l�n Ln�**,i a �Chm i rm�n �
P
(rterobers): James,Warren , C2r1 LzGrange.
and that said persons are now serving and acting as such Trustees of the said Church.
_ / ,
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"(Sigrt'afure of Affiant)
, EVEi.`lN LUCqS
Subscribed and sworn to before me this /� µ'� day of C�.:�; �,, i. 19. %�• .
. / •
"i� �� c�, J<<c. Ct!<C�ec-� .
.. (Notary Public)
Go.v.vi6 SuE �/✓iCSO/�/
My Co�ission expires %)1.�Yl�_��( 19 7`�
This instrument was prepared by ���j��/�� ��L 1C�1��� ��L(J F/� .
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OFFICIAL OPINION N0. 28
DIr. Da�•id Cohcn, Cnairman
Indian:i Statc IIiE;inva}• Commissiun '
Ilth Floor, $t:ilc Ol;icc I3uilding
In�ii:ina, nlis 4, Indi�na
Dcar �ir. Cohcn:
�
Junc 29, 1961
This is in respon<c lo �rour rcquc.et for my Oflicial Opinion
a� to ��'Lcl Lcr Scnalc l:m ullal Act No. ;,Gb oC Uic 92nd re�;ular
se=sion of U�c Gencral AssemLly is ap��licabic to the acquisi-
tioa o: ri�ht oC �c:�}� 6}� llic SLilc ]ii�;hn:i�• C��mmi;sion. I'or
t'nc �:ikc nC hrc��it�•, th:it t�ct �cill hc rcfcrrcd lo in Lhis Opinion
b}' its uilici;�l dcsiy;n;iliou ;is lhc Acts oC 1�G1, (;h. °�:; ;ind as
}'our i'��i�uosl rio(cs it �irm�idcs th:if, iL sli:ill bc in Cull forcc
and c t�cl from ;inil aflcr Julp 1, 1�GL pursn;int lo Lhc cnicr-
�er.c}• clau�c thcrcin. 1'iic r�ucr;li��n as statcd by your Icttcr
is as follov:s:
, "Thc Lnnil Ac��uisitinn Di�•ision of Lhc Sla(r. Ifi�;h-
n���• Cuninii.tiximi is in a qu;uiilar}• as tn ils responsi-
bilit�• im�lrr Uio ;il�u�c-n:imc�l Acl ��liir.li ���tis ��nssr.d li}-
this l:ist Lci;i�L•itinc :ind wliich will bc clTccti��c Jul,y
1. ]fi�l. Thc pro�'i�ions o[ this Act, iC applic:tble lo
tiic $falc I[i1;6���p C��mmission, n•oul�l mal<c lhe n�orl<
of lhc Land Acquitiilion lli�•isiun moru cumbr,rsomc, Lo
sa}• lhc Icast. In cicw of otn• sl:�lus a, �n acm of thc
Sta;c Co�crnmcnt, lhcrc �vould a���rcar lo bc somc
qccs;ion as lu �chclli�r thc pro�•i.eiuns of Uiis Act acc
a� , lic�blc to Lhc Stalc 1[igh��•ny Cummission.
'.��'c hcrcby rcqucsL an o(licial oj�inion Crom you 89
to thc applicability of thc pro��isions of this Act to thc
acquisi;ion oC rioht of way by thc Diviaion of I,and
Acq;:isition."
I :,g ,
� .,... ���r .. � _"�'� "- '^""' 4� �.L�a.• j'O��
� 1'JG1 O. A. G. I
7'hc purp��sc of Cli. 2J's, sr�prn, ia to praviQc n morc �ctFec-
tivc mc:ins of cnllecling thc luili:ina Cross incomc tia�e im-
pe::cd u��on Lhc rcccipt of }:ross incomc dcri�•ed Irom thc's:�lc
of lndi:�na rcal cstatc or uny inlcrest thcrciu. That ,ict, Ac�s �
of 7.!�G1, Ch. 2J;;, pru�•idr.s fur nccom�ili::liiii�; such Iincpusc b}'
ail��;uicin�; Ihc duc dnLc fnr Llic �r,i.ynicnl oC such y�ross inco�nc'
t:�x tu "Ihc limc of lhc Lransl'cr uf Lhc titic lu sur.h cc;il ��stalc,
or �uiy inlcrr.xt Lhcrcin' �',�� •I'hc ��roccs. l�y �vliich such
fnr, is to I�c collccic�l rci�uires Llial thc cowily rccur�lcr sh:ill
nut ;icce�iC for r�:cur�linA' any instruinent for tlie coinr.yance
o[ i•cnl c�l;itc ur uu;� iu�cras� Lh�:rcin tnilc.tis sur.h instruni��
contains cilhcr aillicsi�r. sl,im�i, ur n sLilcnicnL uC tlic coi�n.
trc�uuncr' allisa�l Ii5- n rul�l�cr sfam��, evidcncin�: lh:it such
�;russ incninc l;u Icis I�ccn �cii�l, nr imlcss :ui :�liiil�icit l�c snl�-
ntillc�l uitli Uic inslcu�;icnl nnd recor�lr�l lhcrr��itli stalinl;
fai:t:; sullicicnl. to s;how th;it ni� Lu is duc i�r �ci��nblc u�i:�n llic
�irocceds rcccicr,d fruni sucli tr;uc:Ccr uC roal c:;L�tc or intcrest
thcrcin. Cha�r(cr 2!C� is noL ,tn in�icpcncicnt :icl, biil in furm
nincncls thc Acls uC 1�^:i, Ch. �i0, Lcin�� lhc fuQi;in:� (;ross
Incomc 'l'ax Ln��•, liy aililin�� a nc«• anil ailililinn;il s�:ctinn
Lhcrclo lo I�c niinil��:nd S��ctin�� ,;:�. 'l'his 1�G1 ,1ct i; l:cncr:i!
in ils a�iplic:il.iun ;unl �in ils I':icc dnc. uut :i�i��c:u• lo �n•o�'idi:
for an excc�ili�rn in auy cnsc. llo�vc�cr, in,isniuc!i ;is it is but
onc �ru•C uC lhc Indi;ina Gros:; Incon�c 1:ix Act :is amcn�lcd,
it i:; to bc contilrucil so as lo }:i�•c mr.aniut; ;uid eficcl to rach
and all o( Uic sccliuns com��ri�itig thc Cross Incomr. T:�x Ln«-,
cxcc�iting such only as src cilhcr l`Xj11'CSSI)' OC I1CCl'SS1f1I}•
repr.alcd liy ils Lcrn�s. •
SuUicrLuiii, SL•itufory.Coustruction, 3rd C�l., Vol. 2,
Secs. 470:I, 4704, 470i.
Amon}; thc olhcc �acliuns oC Lhc Gros;� iiicumc T:ts La�v
wliich Iia��c a ilirccL bc�rin�; u�v�n }•our l;cuci;�l ��rol�lcm and
which should �c notcd and cunsidcrcd !�c[orc cnlcrinf; a di;-
ClI5Sl0❑ of �1�c cfTcct oC Ch. 2!73, srr,prn, is Scclion G(n) oC thc
Indi:iun Crnst Incnmc 1:i� SL•itulc, as last ;�mcndcQ f�y lhc
Acls of 1:)SJ, Ch. 37�, 5cc. 1, as found in Burns' (lO:iD Supp.),
Scclion G•I-2GOG(n). Sub,cclian (n) «•as firzt adilcd to thc
slatuCory provisions �f Lhc Gross Incomc 'Cnx La�v by thc
Acts of 1J55, Ch. 97, altl�ough a substanlialip simil:ir pro�'i-
sion had becn in force Uy 1 rcgulation of Lhe Gro,s Income
/ `
�� .
�. �..� n _..
ihcrcUy convcycd is to bi uc� �] br higli��•:�}' purpo:;cs and thc
form is undcr Lhc hcsding "� atc llil;h��';i)• Dep:u•Lnicnt of
Indiana." It is m�� undcn;Lu.ili ��; also that an snmc occasions
thc SL:itc of Indi;in:i sr.�w•�; � rc):ular \M1':in`inLy Dced in
acquirinl; renl csLitc fnr hi; h� :iy purposcs, in �vhich c��cnt
ihc P.�':����cc ��•ould bc .�h����•n a� Lhc SLatc of ]ndiona. Undcr
anc onc of thcsc instrun�cnl:, hc coimty rccorilcr �vill have
no difliculty in dcicrinining Ih:l Lhc gr:�nLcc is t.hc SLatc of
lndiana.
ThcrcCorc, it is n�y upi�iioii I �:iL lhc Acts of ]`.1(i7, Ch. 2`13,
dncs not, repc:il or :innai�l S��:li �n G(n) nf lhc Grnss lncomc
Tax I,nw :ntd, cnnv�qnunl I��, ,In� ; nol: nrl��;�ncc I.ho diic date for
ihc p�ctncnl, of �:ru.�s inc��nir. I:i: li:iLilit.}• �� ilh res�icct lo y;rr�ss
reccipls rr.cci�•cd frnm thr c��n�l mnafion ot rcnl cs(atc by t.hc
S;at.c of lnili:inn or in,lrumc.il: IiLics t.hcrcof or b�• ;ui orl:;nni-
•r.:itiou };i�cn tlic pu�ccr nl' c��n� .:nm:ition bl' LhC SLaLc of ln-
di:ina or :is lo nn�• unu��uit:: i•r.cival as ��urch,�,u price or
com�irumisc in cunlcin��l:ili� n n[ such cnn�iomn:it.ion. "��
rnunlc rrcnr�lrr mnc Iri�,�llc ; r���i,f :m �n.vlrnmrnC ��I` tr:u��fcr
r tl�r til:iic �il� In�ii:nci ur I�� ;ui.uistru��_iil:ilil��_llirrcof or to
r:iiinn ci����n 'ti�• nr��:r�r ol rni
�I:i�o nf In�li:uci, ��r-i�� IL�� fi'il�r:il ����v��riini��iiL ni'_:ul in�tilrii-
nir.nl:ilil}• Ihcrrnl. �cillimil. Il�i�'-�.r��nf ��f u:i��mrnt nl' Ilic 1'rnss
�ncnnic I:ix ;in�l ���illi��ii( Ilu nrPdn��if. ihn6_ un f:i.� '.� �Ino or
n:i� �•.�i� 1L i�� mc: iiciL ihc A ls �of J'Jlil, L�h. 'L!1;;, ducs not
n�i�il)' to flic Sliitc ul' in�ii�n i �: Co ils ius(.rumcnLiliCics, nor
to an�� arl::uiiz:ilion �:irci� Lh�� ��i��•cr nf con�lentnaiion U,y ihe
Sl:�te of lndi;inn nnr lo Iho l nitcd Slales Co��crnment nor
insirumenLilitics Uicn•uf.
In clusinl;, �chilc il i< nol t �c purposc uf this opinimi lo
dctcrminc thc ulLininl�: I.ix;i��L or nont;u:�lile status of pro-
cceds trom lr:insf�rr� uf rc:il r L•itc, or nny inliN'CtiL LhCt'cin,
tuidcr ❑n)� circ�nns(;iucc-, n:� �. Lhcicss, I,ecsusc 11ic Acts of
1'.)Gl, Ch. 293, ..uprn, iloc� nu: :i •��ly to cilhcr so��crcign, it also
h,�s np e(1'ecL in :iny c,isc �ch �r� �n Lhe St;iLe of Indi:�na or tl�e
United Slatcs, or nn inslrun •�nLaliLy thcrcof, is cilhcr a
Rrnntec tir a l.n:�nlnr. Tl�c r� n� ircrncnt for an :i(Tdavil to bc
made Uy thc seller or gr.�nl��r ' in thc e��cnt no las is duc ur
p:�}•riUlc" ��•uul�l apply wli �n I I�c �:r:uitm• is �vilhin ihnt cl�ss ��f
toL:illy�exempt orl;nni•r,nti�n: ��fined in Suct�ion ffi) uf thr
Cross Incomc Tax I.:nv, Bin'i :' (1'J59 Snpp.), ��•cli��n ��1�
L�
lUG1 V. �'�. G.
2GOfi(i) �vhich organizalionti "sh:ill bc exccptcdif�;o'm taxati
undcr thc pro��isions oC lhis :�ct: '''." Thc rcquircm�
fur such n(lidaviL ��'����Id also ap�ily to UlOSC siluations o:
minimal considcrat.ion' cqual Lo or lcss than lT�c ami.
�1,000.00 dcduclion to which c:ich tnspaycr is entillcd in c��
puting his gros5 incume t:�x liability; cx:implcs oC such sit�
lions :ire qi�iLcLiim deeds or c;isemenls as to �chich lhc mo:
t;u•y consider:il.inn ofLen is unly a lechnical necessii}' :i;
thercfurc, m:iy :imr��nil to token sums such as one dol:
Thcrc mn)' bc othcr siLu:itions, Icss trequcnilc cncauntcr
rcquiriu}; thc :�Ilid;i�'iL of no t:ix li:�bilily, as for in.t ina
Lhe c;ise of reci�irocal esclviny:es o[ re:il est,ite b�� ;ui�t����
the o���ners i.l�ercuC «�hich ir:insfers do not generate gr
incomc Laz liabilil}• to Lhe esienL of the ��aluc ot the propc
of �vl�ich t.itic is so sin•rendcrcd.
7'he aLoi�e illustrations a�ustilute some of the siluationr
tvhich llic no-t.;is :illiil:i��it r��quirCment tcould :ippl�' :in�l i;
calc lhc rcason I'ur lhc ncccssily of,siich a rcyuimment b� .
Ac�s of 7�G1, Ch. 20f�, .s�icpru. Ilowe��cr, becnusc thnt acl r.
not manitesily :�pply to citlicr sovcrcign, �hc requiremcnt
a no-Lix a(lidsciL is noL :�p��lic:�lilc to the Sl:itc oC Indian::
thc Unil.cd SLilc,, or :�n in,trnmenL:iliL1' oC cithcr, irrc��icci,
of �rl�cl.hcr such so�cruign is thc gr:�nlcc or ;;ranloi ; thi>
true c�en ihough Lhc tranz:iclion is one cre:iting:x li:ibilit�
gross income tax upon the proceeds derived from such trans:
OI'�ICIAL OI'INION N0. 29
IIonorablc R:ilph Rsder
Statc Rcpresmilativc
Tiox 24G
�Va-on, Lidiana
Dcar Represcntalive Radcr:
n
LJ
Tuly 7, 19Gi
Yuur �cUcr uf Jime ]G, 1�G1 hns bcen recciced nnd reiids
(ullo��•v:
•'I :iro d�•�ir��u+ uf :�n ��Iliri:il upini��n r��l:ifi��c ln ���}•.
`:�ud h���e >iy,n:�lurr.: r.c��• Lr r�•tni���r�l (r��nt a �clr�