Right of Way - Hazelton Town of, Hazelton Town of_11/22/1977J;
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QIJI'I'�LA?IV1 I��ED
�4i5 �ptDfitCUCC �i3ihtE59ft4, T%�� TO:d,i of !itiz�LTO'r,
°f GIBSOn County, in the State oJ I;(DL1ivA
the STATE OF IIvTDIANA Jor and rn consideration a(
0'sa� TriO���A?i] FOUR ; liFiDF.ED ?i� lt ar.d o�100
;.
Project ST-�5426 (A)
Code 1554
Parce! s 2 �,no 2A.
RELEASE AND eUITCLAIM ta
---- ( v !'-jG.00 � - Dollars.
thc ietei/�t wl�err.oj i.r Lereby ncknow(erlped. the jollo:uin,p devcribed Rea( F.stnle, tn�ether et;ith a(l inte�etts inr,ltrdin� anP
... and al( of Ihr mincral ri,;)ds nnd in(erasts on. in. mtt( iu�drr snid Rrrrl Fttnlr.. in GI BSON Co�ui(1'. /ndinnn,.
lo u;il:
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i
R PFRT OF LOT 2? IN BR041N�5 SeCOND ii�DlTiOi! TO THE T01JN OF HAZELTON� INDIA\A; THE
PLFT OF l•1HiCH IS RECORDE� IN PLAT BOOK 1� PAGE 67; IN,THE OrFICE OF THE RcCORDER OF GI350N
COUNTY� I\'DIADJA; DESCR?BED AS FOLLOLJS: BEGINNI�G ON THE EAST LINE OF SAID LOT LI AT H
POINT IJORT- 2 DEGREES -^r5 MINUTES 00 SECONDS Easr 25.00 FEET FROM THE SOUTHEAST COR\ER OF
SAID LOT; 4JHICH PO?NT iS A�SO TNE INTERSECTION OF THE NORTH 90U\DARY OF S.R. 56 A\'J THE
WEST BOUNDARY OF VINE STREETj THEi`!CE NORTH 87 DcGREES IS MiP:UTES OO SECONOS �l:EST �5S.O0
FEET ALO\G THc �\ORTH BOU\DARY OF 5.�. 56 TO THc IdEST LI\E OF SA[� LOT� T;?cNCE �JORTH 2 DE—
GREES �+'S i•7IiVUTES OO SECONDS EAST ZO.00 FEET ALOD;G �SAID 4.'EST LINE� THEP1Cc SOUTH B� DEGRcES
1S MINUTES OO SECONDS E,=,ST 19S.00 FEET TO THE EAST LIfQE OF SAID LOT) THEiCE SOUTH Z DcGREES
45 MINUTES 00 ScCO\�DS :'IEST 20.00 FEET ALO\G SAID EAST LINE TO THE POINT OF BEGIiJiVLVG :,N� COP:—
TFIiVING 3,960 SQUARE FEET� MO,-ZE OR LESS.
ALSO; A PART OF MILiT?^, DONATION 17 IN T04:NSHIP � NORTH� RANGE �O Y!EST� GiasoN COUi:TY�
_ INDIANA� DESCRIBED AS FOLL0415: CO�d��iENCING AT T'r.E �ORTHcAST COR\'ER OF �OT 24 IN 3R0;1\�5 �
SECOI�D ADDITIOi�J TO THE TO'r;N OF HAZELTON� INDIFf�A� THE PLAT OF 4f.-1ICH IS RECORDED IN PLAT BOOK
j; PAGE 07� IN THe OFFiCE OF THE RECORDER OF GIBSON COUNTY� IDIDIA\�A) THEt�CE NORTH 2 DEGREES
_4S MIiJUTES OO SECONDS EAST 2S.00 FEET ALONG THc EAST LINE OF SAID LOT 24 TO THE IPlTERSECTIO\
OF THE NORTH BOU�:DARY OF S.R. 56 AND THE 4lEST 90UNDARY OF VI�1E STREET� THENCE SOUTH a% DE—
GREES �S MINUTES OO SECOiVDS EAST 70.00 FEET TO THE POINT OF 3EGINNI(�G OF THIS DESCRIPTION�
41HICH POiNT IS THE IDJTERSECTION OF THE �ORTH 90UfdDARY OF S.R. 56 AND THc cAST �OUi\DAP.Y OF
VINE STREET� THENCE �JORTH 2 DEGREES 45 i+1INUTES 00 SECONDS EAST 35.00 FEET A�Oi\G THE EAST
60UNDARY OF VINE STREET� THcNCE SOUTH 87 DEGREES 1S PfI\'UTES 00 SECO\�DS Er"+ST %5.00 FEET TO
THE EAST L?NE OF THE OWNER�S LAND; 4JHICH IS ALSO THE FORMER LOCATiO�J OF THE CE�`JTER �INE OF
ROB3 CREEK� THENCE SOUTHERLY 3J.00 FEET ALOiJG THc FORhi�R, CEi\TeR LIi�!E Or ROBB I,REEK TO -HE
NORTH BOUNDARY OF S.R. 56� THENCE P�ORTH 87 DEGREES 15 MLVUTES OO SECONDS 1'lEST %5.00 FeET
A�ONG THE 30UNDARY OF SAID S.R. 56 TO THE POINT OF BEGIf�P:ii�G FD!�J COMTAIi\'IP!G 0.060 ACRES�
MORE OR LESS.
THIS DEE� IS EX�CUTED AND DELIVERED TO THe STATE OF INDIAiQA FOR THE USE Aidt.-/ Bc\Er?T
OF THE STA7E HIGH'rJAY COMFIISSION PURSUANT TO THE AUTHORITY VESTED IN MUNICIPAL CORPORATIONS
BY $ECTION 2; CHAPTER 780� OF THE FICTS OF 1959 (BURNS� STATU7ES 36-2959); �oR THE �OCATION;
RELOCATION; CONSTRUCTION; RECONSTRUCTION; REPAIR OR i�1AINTENHNCE OF H STATE HIGHi•:AYp If�CLUD—
I�\�G SUCH AS MAY BE REASONABLY NECESSARY FOR THE�LEARI•^:G P,nD RcMOVING OF OBSTRUCTIONS TO
VISION AT HIGHLdAY CROSSINGS FND CURVES; OR FOR OTHER HIGHWAY PURPOSES; OR PURPOSES REASON—
ABIY INC?DENT THERETO. �
c"'o\ M.d�ic� 11 t37e
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KDA' 8-11-77
�aifl Dy C�rrant Ho:��1.�1_u..S-�
nsted ... 1. ---� —�------19 � X a
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This Instriunen( Prepnr�d//Jy ................_.�."_..�.°l//L'r'��i:
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�jn }i�iqiC55 ifPubrcof, rhe said Grantors
haVehereunto set ZhEl��s a� seal S, this �9�h
_`��� ��
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._......_ ................................................�--------_......(Seal).._.......
.�Q:cI1..Q2..;1.dZ21.i:Q.^.-_..'�.Ow :'Sl...Di.. T�'Ua:���-5---------(Seal)--...--�-
-- - - - - - �- -....._ ,�.....___ ,..---. (Seal). - -
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�`y-x -� l,i,'L�`,��--- ��� -�� �....... - Seal - -
...
riicnae ^v. lis Presi•.en,.
�-------------�---.._..��.........._....-- ------�----a .....................-.(Seal)..........
.. -- .. ............ . -- ........... - - ...............- ......_(Sea!)..
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�_�� , i.c, / ; _-n Seal
....-- ��--- ....=e�,-[:='::�.........---o-*--....------ ..................( )------
Tnoras 'd. �:ir;c �e, �.._
.- : ..... �- ---�- .......°-°- .............°--- - -: -................-�- -......_(Seal).......
-- -.....- - ---'--.........°-°° - .........(Seal).......
..---'------ ............. . .............
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n.� �:,,;��..:,.:_/'�_,: I � -•_ ���'.�G-..........-�--�----(sea�
'•.'✓',.�---`--- � � �---...
t•iichae -islow Ten�er
.. ......� ...................... .-- - a!
- ........... -- --....°° e --
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.........- - - � .. . - ' .... ..............(Seal . --
... . - -� ... ....:.....
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, attes+: /Yc-%Z%i7 �i,�l���
.....-- - - -.. c�<.4... -- f - ..2:1.� -(Seal). -
Victor R.i•iatson Clerk-Treasurer
�- -- - ........... . . ....................�--- - - - -..............--- -(Seal) - -
...._.. --� - - - -- ................ .- � ...............- -� - (Seal)-
,-�
PRO�ecr RF-5624(A )
Cooe 1554
°ARCELS 2 AND 2A
Pt�GE 2
�
day oi vecember �y 77
- - .......- - -- ....... - - ....(Seal)
-- ........... -- ........ - - ......- - ......(Sea7)
... -� ----- .............. .. �---..........-----.. _.. --------...... (Seal J
........... . . .............- - -....... -- ......- - -lSeaq
---........ - -- .......... -- ....- ---- - -(Seal)
.. . - ........... ........(SeaJ)
..._... - - ............. � -...._(Seal)
....................................-° - --.(Seal)
........................° --.........(Seal)
--.....- - - ..........--°� � --- ....(Seal)
------ � .............° °. ------------......... _ (Seal)
-....._ ............ ..........°-°°°--........(Seal)
.........-°.---- �---- ..............-°-�----(Seal)
� -- ....... ..........------..............---------(Sea l)
Indiana - - .............. - -- - - .................. - - - - G ibs on......... --..Counry, ss:
STATE OF I`:DIA.tip� ................
Be/ore me, the undersigned, a �i'otary Publrc in and for said Counry and Smte, this............19th
...................................... . �-��-
dny oj......DeCPl1b.�?"........_..------ ................� A. D. 197.Z---' Personal(y appeared the wirhin named.. T'•7.1C77.?.°�...�.....:��115 �
Thonas 4ti. Kirk and Nichael D. Tislow !;ttest b-� �iictor ?. �:;ats�.�n ior and
..__,...... � -- ..._........ - - - -� - � - ...................-........._...... � -� •- -- - ...........- -- -................---......._..-° � .......
on oehalf Gf tiie to�.�r oi �Kazelton, �nGi?�,a
.................................... .. .��--°°---°°-°. -°°--........... - -- .... ran or.............. - � - in the above conveyance, and acknowl-
their �
edged ti�e same to be ................................voluntary act and deed, for rhe uses and purposes herein mer.tioned.
! P.ave hereunto subscribed my nanu and ajjised�y o�eia! seal. /i�/
8-16- 8 /�� %�.j% -�
My Commission ezpi�es ................ .-.Z................................................Y.�. i. �:::.-.�.-`:_-.:: :i...��....._...Notary Public
` � . I,ester Sutch
STATEOF ItiDIAYA ..................................................'.'....._...._.......'.........'........_..................................................COUItfy. SS:
Be/ore me, the undersigned, a Norary Public in and fo� said Coimty and S(ate, fhis .................................._.............---.----.----.--.
day of.........---------.... -- - ........................ A. D. 19 -- -: Persortally appemed t/te K�ilhin named....- ��- -- .........
.. ..._ ................ �- -.......... � ....................... - -- -- .Grantor..-- -- --- -�- .in the above conveyance, and ackrtow!-
edged the same to be ................................voluntary act and deed, /or the uses and purposes hereirt mentioned.
! have hereunto subscrrbed my name and aQ'ized my of�icia( seal.
My Commrssion ezpires ........................................................................................................................................Norary Pu61ic
M„R 1 �;70
%1;.;�tc.,, Page(� 2
AFF.1�'�
•
S t a t e o f I n d i a n a)
) SS
County of �/,�,5�?/`� )
I D A V I T
u
Project r i� '-� ���G ���
Parcel Z
�toad �S�Q -`�(n
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I, i�f�0/��S i�f (�l/2� , the undersigned affiant,
being duly svorn upon my oath, hereoy say that I knev in (his) (�) life-
time a person named �j(,f�/-1L[ �� ���c/n;./
and i further say that said person has been knovn as and is one and the same
person as ��/% =f�!/-��=L �/.�L/1;,�/ .
Further affiant s2yeth not.
X /�..��..__ ��� ,C"� ��,�'-
(Affiant's Signature)
....,...25 .. !:�.;'%C
Subscribed and svorn to before me this 7 f!` day of �[= � 19 % 7
My commission expires on %�— 2_�
/ // �/ / i
���<_.Z..f_ j-s7�V• /, �/' ("I/;,rL' !i�
�.' (t7otary Public)
iO$6i).t � n :r^v__
19i�1
i / � ,�
This ins[rument was prepared by ;. C.",1 P-�¢t` �/�Cti}.'!�'LC!�
� .J�SEP/-F E �A/?R,oLL
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`�,,. .�.� � ,.,` ^t. }i iY -^''-"'. ir'?!r'> ..1"'�!'�`` *r y rL'iT 1" �'"- �O `
f 4w': �� ^':'",'�.�'S,'.+.ir `t ��i`!`Si `3+>,_ x'_. tiu:,� .r�;:y. _.�"..c. ` a �r-�.`„�,.t �' �. �..5�-5...1-C,�'-`a�,�i' ��.ar�'
� � l?�'J �a^!. : u .. F' .4`i� , . _q. . . ..^cA�'. _l?... .'t' .,�.-.._�Y7h'4�. __s . � 1���. .
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State of Indiana )
Count;,� of Gibson )
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SS
A�RIDAVIT
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I, Thomas i•7 Kirk , memb>r of ine Yo•,:n 3oar3 of riazelton, Indiaaa , Gioson Countv
he�eby cer�ify �hat the Town of �azelton is and has been knoun as t:,e -o�,��n of
6azleton an3 Tiile 'to tne land conveyed to >h� S;,ace of Indiana as descri:oed in a i�larrant•:
Deed dated 12-19-7% w�s acauired in ihe name of To,:n of Nazelton,
Flirtner affiant sayeth not,
�,�.�.. c�� ,���=�
Thomas l•i Kir;; -!•ier:�ce� To:+n 3oar3
� //
Subscribe3 and sworn to b=fore rae d NOi,3T'�j Puolic tnis 2 f�_ da;; of l�t= G 1977
hiy Co�c;ission e:tpires on
Thia insirument prepared by
— � J
(� C� /) /j
Y t+�d t%�i� r /'' /i}t'`i �-�/
v ( ivotary ruolic )
Joseph E Carroll
1�79
�n,- �.',l3� � �� r.� 4..LC
�--- - --
�� Josenn G Carroll
Ytl[�Y r�C�..�.1 � �.:jl�.��.� � �.e_: _ .. - _ �v w a.�GD.�n.a. a�r�.�`�e�...Y�'�a.:u�'�.-:.�1�_�._. - �1�!�:. •y,�.�w� -
�•n' . .�A ^ . .'. .\ .. ` +
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y� � 1-r ' _ ' !�.�e��. - 1'S. . l - y-: i J��- .
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1 _ . ' rt Y�+�'':S` . � �, _ . - . —•��•-- �.+� Y :-� � �e°
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State oi Indiana )
County of Gitsan )
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SS
Ar rIllA'!IT
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Prcject ST j426 (A�
Parcal # 2
Roac SR "
I,Vicior R 4latson , am tne duly elected ��'.lerk-Treasurer of tne To.:n of 'r.azelton ,
/�/a ()tm�ic /`_
Gibson County Indiana. I certify that on ��� � y 7� at a re w larly scheduled neetino
i
o� the 9oard o; Trustees it caas resolved that ae o�fer to purchase certzin real estate
owned by ihe Town o£ Hazelton by ihe State of Indiana for highuay purposes be accepted,
Tne following persons , all ,��embers of the Board o: T�stees , were desiona�ed io s:ign
the instrunenis to co�vey this real e�tate �o the State of Indiana:
h!icnael G 5llis President
[-ichael D Tislow i•ie;nber
Tnor�as 'd Kirk hie:�!ber
The atove naned are all the c���bers of tne 3oard of
attested 'oy the Cleric-Treasurer,Victor R 'rlatson.
'lictor R idaison
State of Indiana )
County o, Gi'oson _� SS:
Subscribed and s:aorn to before r;�e , 2?�otary Fublic , t'�is
February , 19�8
N,y Com�iss:on cxpirzs ��W. / /��5�
i
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� y. V �
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d i"
- Treas..rar
� ^day o�
� :, j /, � ( X , /.%� „/�,T . ; -�_.��/
1f11S instrurr�ent prepared Dj±J'rL Y--"(�-'-��_ �`C`[i�L'tCl �C : 7c ..
�,J�eph � Carroll • - s�^�- 3accn
r�t}ve v�/-Z;^1G'a-i�Y+1�1�4C•'^J.:F� �: _Y='�:� •..p.-�L�- e' p�.. •. .e.. � •�•� _� .e2 •�:-. vvr��a.
I�`:�+ c J t � •L- �rv - _ .+.rR���'-' - !, v�Y�
' � fi _ - �'•+�--�-
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+` . � �.\
'� ^ �. - , _ _. _ , ' .rt� 4 �. - '_ " '
-q' � " . '. ' .
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_ � . .... - �..:... ' . '��-
)' ': _ ' . , - - .. ' . . "' ' - . ' � _ � •". . . " _ _
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-.�a'�'rt'RF�r.J�c � _'E>L. r+ 1�.. G w ", r.'����+=.1` ��T+�,� ' m��. ���+�y. ��<.�f\s F . �.�-+" .
.;..........:,y��+�.�.4:'.:i7�x?"..." ..�._. t�; -. �..r__{--•,-.,3-.�,.�`�:��,.�w-`�."�'«. ' �S','�r! dr?T.S_ _S:"''r^�' �.`�_. . _ ._-
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. thcrcLy convc�•cd is to b� us� d'ur hil:ha:i>• purposcs and lhe
form is undcr ihc hrading ..� atc ]li�:h����}• Dep:irtnicnt of
]ndiann." Il. is my iuiilcr:;tac�li ��; also Lhal, on somc OCC;i510119
llic SL;itc of ]�idi:ina scriu•�s i rcgul:u• «�arr:utt.Y Dced in
ncquirin}; rcal cslnic lor hi; h� :�y purposcs, in �vliich c��ent
thc /;r;uitec ��•nuld lic sh���en :i: Lhc 51.:itc of Lidinna. Undcr
an}� onc oC lhc�c inslrunicni:, hc count)' rccordcr will have
no diflicullp in detcrinining Ih: I, thc J,'�•;uilcc is Lhc SLalc of
Indiana.
'I'lureforc, it is m)' i�pi�iimi f �nt thc Ac�s of ]D(i7, Ch. 203,
docs noL repc;il or:imun�l S��:l! �n f(n) of thc Crv,ss Incomc
7'ax I..n�c �nil, con�cr�ucnllc, �Irn : not nd�•,�ncc Ihc duc date for
ihc pn}'menL �f ��russ inc��:nc Lc li:ibilil;�' ���ith res�icct to l;rr�ss
recr.ipls recci�ed frum Ui�� a�n�l mnatiun of rr.nl csfate b)' i.he
$!aic of ]nili:m:i or in.,tr��m�• il; lilics t.licrcof or by an orl,'nni-
za�ion gi�•en lhc pi��c��r ��I' c��n� .:mnnLion b>' ihc SLnLc of ln-
�li;m;i or :�s la ;uir nm���int:: i cciecd as purchasc pricc or
cuni�iromisc in cunlcnt��LiLi� n nf sucl� cundcn7nalion. �
cr�unl� trrnr�l��r m:i�� lri[:�'J�• ,'�,��n1 :in�llslrnnu�nl. ��f tr:insfcr
(n ihr tii:ur. nl' ln�ii:ui:i i�r I�� ;ui.in5lrutlli•nt:ilii�_tln•rc��f or 10
nnc ��r�.-:ini�t:iunn ;:i����n 'I��� i�c�ccr o[ �'nn�lrnucitinn h�• LIiP.
�Inir ���f Inrli;iun. in� t�� tl�„ (��il�'c;il 7�o���rnnicnl ��r_:u� in.vlru-
nir.nl;ilit�• thor�•ni. ��;illini�l Il��r.nrni�f nl u:i��mriiL nl' Ihc irrr��5
incninc t:is :inil ui�li��nt th� :ir/irl;n�il Lh:it_nn l;i.� s iluc or
n:i� ��:�� �6 iu o�cs tli:iL ihc �1 Is ot J:1GJ, Ch. 'G!1;;, docs not
a�i��l�• lo (l�c'Sliitc ��1' lniii:�n i�. to its iusLrumenLilitics, nor
to an�� orl:,inizaCion �:ivci� lh�� � ��wcr oC condemn:�lio❑ Uy ihe
Sl:�(c of Inili;ina n�u• to Iho l �iiCcd SLaLes Co��crnment nor
insCrumenl;ililics thcrcof.
]n closin);, �chil�. il i� noi l�c purpo�c uf iliis upinion Lo
dctcrminc tlw ulLincit�: I�x;i��I� nr nonL•ix:�61c sl;itus ot pro-
cecds Irom �r.uicf�:rs uf rc:il o L•ilc� or nny intcrest thcrcin,
undcr any circum:l:uicc�. n:� �. Lhcicvs, I,ccnusc ihc AcLs ot
]�G1, Ch. °D3, .eirpru, �Inc:: no' :i ��ily to cilhcr so�•crcit;n, it :ilso
has np e(1'ecL in any cnsc �ch �r� �n lhe StaLe of Indinna a• the
Unitcd St:itcs, oi :in intitriin •nL:ilily lhcrcof, is ciLhcr a
!U•:�ntcc or :i gr:�nlor. Tl�c r•�qi ircmcnL for an :�(li�la��il to be
made Uy Lhe scllcr or gr:uil�,r ' in the c��cnt no Cas is duu or
p:i)•ablc" �vould �i����l�� �v1i �n ihc "r:�nt.or is wiLhin l.hat cl�ss ��f
tolally'cxcmpt w•gnniz:ilion: � fincd in Scctiun G(i) nf ihr
Gross Incomc Tax I„iw, B�n�� :' (1959 Supp.), ��r�i��n ����
1G8
�..
l:ii,i V. ��. �,.
;„•�
2GOfi(i) �vhich org:�nir,:itiona "sl�;ill bc excet�lcd,irom taxal
undcr thc provisions of this act: ''•." Thc rcyuirem•.
fur such :�flidaviL �aould alsn a�iply to thosc situa@ions o•:
minim:il consi�lcr:�Lion cqual to or less than ific ann
S],000.00 dcduction Lo which r.ach lasp:���cr is enliUcd in cr
puLing his gross incume t:�x li:ihilily; es:unples of such sit
Lions :u'c quil-cl;iim ilecdti or cisenienls ns to �� hich Lhe mo
t:uy consider:�tion uflr.n is nnly a technicnl necessit}• :i
thcrcfure, may amount to tokrn s�ms such :is onc dolf
7'hcrc may bc nthcr silu:i(ions, Icss frequcnth• cncounlcr
rcquirin}; thc :�Ilida�iC of nu (:ix li:ibility, as for in�tanco
Lhc c;isc of rcciprocal c�clian�:r.s of rcal cstate bp :u ct�� �
thc o��•nci's i.hcrr.of «•hich tr:instcrs do not l;���c�c gr
incotnc Las liability to thc eslcnL of the ��aluc oC thc prop�
of �vliicl� t.iUe is so surrm�dcrcd.
7'hc :iLovc illuslr:ilions a�uslitute some of the situ:iiions
which the no-I.:�x :i(liil:�vit roqiiirentenL �could ,ipplt� :�n�l i;
caLe lhc rcasun 1'or lhe neccssity oC such a rcyuirement b�
Actti of 1�G1, Ch. 20", .�upru. Ilowever, because that act r.
not rnanifestly apply tu ciUicr sovcrcign, thc rc�uiremcn:
u nu-lnx a(lida�•iL is noL a�,�ilic:�lrlc to lhc SLnle ot ]ndian❑
the Uniled Slafc;, or :ui in,trinnenLiliLy oC either, irre<�icct
oC ���het.her such socercign is the gr;intee or ;;rnntor; ihi:
truc c�•cn lhuubh Lhc irnnsaclion is onc creatinb a liabilit�
gross incame t:�s upon the procceds deri�•ed from such tirans:
OT'I'ICIAL OPINION N0. 29
IlonoraUlc R.i1E�h Rac3cr
Sta6c Representalive
I;ox 24G
Alcron, Indiana
Dcar Rcprescntativc Rader:
•�
July 7, lOG:
1'o�n• Icticr uC ,Iimc 1G, 19G1 hns bcen rccci�rd nnd rends
G�IIo��•v:
..lcun �I��.ir�ni+ uf :in ��Ilirial upini��n n l:ili�c tn wl,
':�n�l 'h���v siy�n:�tun•s in:i�• L�• n•tnu��r�l (rnrn :t rch•
.\
QFFIGIAL OPINION N0. 28
Junc 29, 1961
�Ir• Da�•id Cohen, Cn�irm:tn
I+ldian:i State FiiE;n«':i� Commissiun
llth Floor, 5L•�tc Ol�icc T3uilding
; imliana, nlis 4, Ind�anl
D��r �ir. Cohcn:
This is in responsc to 5�ouc rcqi��st for my Ofl�icial Op�»ion
1� to �� I:cU�cr 5cnatc l;nrullcd Act tio. ",G�i o[ lhc �Znd re�ulac
c���io,i of tiic Gcncrnl A<scml�l�• is a�i��lical�ic to thc acquisi-
thO���kc n[}hra�itc,`that acl Sil�llho i'cCt�rrcd lCo)in11lhi�'Opin o❑
1�ulr Sri�quc.;t �nol� n,i[� I�'rn� i�lrv th �t5 iLf sh illl bchin� [�ull�iforcc
S` d e tec: Crom ancl aflcr ,luly 1, 1�G1 ��ursnant lo ,1''° Icllcr
i� � �J' CI,^.usc lhcrc�n. Tiic qucrlinit as sl;ticd by ).
?S follv��:s:
� '.Thc Lan�l Ac��uisitinn Di�•ision oC llic St:ttc lli4;h-
na�' Cummis�inu is in a ryu;milar}' as tu ilz responsi-
�ilitp iin�l..•r lli�• :iliuec-n:�tnccl �\�l ��•liit:h �cas p.�s�cil liy.
this Inst Lcl:i�l:�lin'c :�ncl �eliich will bc clTcclicc July
. 1. ]�r�l. Thc �n•o�•i=ions o( this Act, iC apl�licablc Lo
thc St:ilc I[i�;i��ca�' C��mniission, �vuulil n�nl<c U�c �vorlc
oC thc Land Acquisition lli�'isiun r�����'� c��»>l��t•`°mc� to
sa�• lhc Icasl. In cic�v of uur sL'�Lus ❑s nn ,�rm of ihc
St�;C Go�•crnmcnl, thcrr, �vould a�ipcar to bc somC
f` 4cc�';ic�n as to «'hcllicr lhc �irncisiuns u( Lliis AcC .u•c
,�� ar, lica�lc to thc St�lc F(igh���ay C�tniuission.
"«'c hcrcby rcqucst n� a��c111 o�inion from you as
*o thc api�licaUilily of lh� Pro�'�sions of th�s Act to thc
�cqui; i[ion of ri �ht ot �°�Y liY thc Division of I.:u1d
�cc,uisi;.ion.'•
�_ ''' 1��G1....— �.-�--n. G� 4)[OVII�C 1 II�OCC .'� 1'fFc�_
7'hc pitrP�sc of Cli. 20:1, s�tpra� iv to 1 �
tivc mc:uts of collcclin�; thc Iudi;in;i Cross incomc Taz x;m_ "
pv::cd t���on lhc rcccipt of fiross incomc dcriced 4orn LY� cr. �':�Ic
of L�di:in;� i•cnl cslalo or ;uiy inlci•cs� Uui•cin. Th;it:�c t. nc�s
o[ 1!��1, Ch. Z`•1;:� Pl'��•idc� for :�ccom��lic}iii�g such }uir.l� vsc b3'
��1��nucintC Uic �luc dalc Cnr thc I�nl'm�+nl of such I:ra•� � nco�nc
Lax to "Il�c limc of lhc lr:uisl'cr uf lhc tillc lo such rc:�l ;,�talc,
o c+�� '1'lic 1>rucc<. Ly whi c l� such
oc :u�y inlcresL Lhcrcin • r s}r.il!
t:ir, is lo I�c collcctccl rc��uir�+5 i isUwl�1�ci C�l'or`lliceco�l �• C�':incc
nuC ncccpC fur r�:corilintr :u��,
of i•cal c�l:itc ur :�uy iulcres� tl�crcin unlc�s st�r.h in�ticoi1nt�
conLaius cilhcr a�lhcsi��r. slamp, uc n st�`�\ idcnrin�; l l�h :� � such
trc:c:in��r :illlsc�l IU• tt r��l��liil, orninlcss :ui ;�liiil;n�it L�� s�il�.
�i''�ys incomc La� h;�, Ix��•n �� staling
miLlcd uilli Llic insLcui;�cnl nnd recordrd lhcrr�•illi
facls sulllcicnl I.o tiho�v Lhat nu l:�s i:; iluc ur ��n��nl�lc uintcr�fst
procceds ccccicr.d fcum sucl� li:uc:[cr u[ r�•al csl:�tc or n fvrm
thcrcin. Cha�ilcr 2!1't ii noL an in�IcLciu'�,nU�c`Incli`u�1t Cross
;unr.nds lhc Acls u[ IJ:�:�, Ch. ��� ctinn
Incouic 'I';u I„��c, I�y :niilin�: a ncw :�nil nd�lilinnal 1:c ic.::
lhcrcLu Lo I�c nunil�crcil S�•clinn ;;:�. 'Chis 1`.)l'�l,c u` to ' '
iu iLs n��plic;iLiun :uiQ on ils I':�cc dnc• not ap� �����\but
for :u� c�ccpliun in any casc. Ito�vcvcr, in:�smuc.� :1:; ��cnilcd,
onc p:u•l uC lt�c Indi;ln:i Cruss Incomc''1':�x;u,cltofTcclrr
it is lo I�c con�lructl so as lo Ricc mr.aninC to rach
and all o( U�c sccliuns con��1�c�`ciLhcr�cceD��s��}�c�nr.nc`essari`I:
escc�ilinF; sucli o�ily �s
repealed l�y iLs tcrms.
Sutlwrlanil, Sl;itulor}� Construction, 3rd C�l., Vol. 2,
$ecs. �1iO3� A704, 4i0�i.
Amanp thc olhcr :��clions oC lhe Cros, Iucomc Tax Law
which 1���•c a �irccL bc�cin�; upnn yo�rc F:cucral �n•ohlcm and
which shoul�l bc nolc�l ai�d cnnsidcred bc(orc cntorin� a di;-
cu,sion ot lhc c(Tcct o[ Ch. 2�13, s�r.�rrn, is 5cction G(n) o( thc
In�liana Gross Incnmc '1'az SL�lulc, ❑s last ;�mcnilcQ l�y thc
Acts o[ ]!)5'.), Ch. 3iri. $cc. 1� as fuun�l i".r,, n��rsL (�dd�i�to�tthe
5ccLion G�1-2GOG(n). Su�;ccliou (��)
statuCor}, p��ovisions tif lhc Gross Incomc '1'as La�v by lhc
AcLs of 1055, Cli. 47, although a subslanliall}' simill: pt�o�•i-
sion h:�d b��n in forcc �Y R r�C���1tion of thc Gros,y Ir.comc