Right of Way - RW-Hofman, INC, RW-Hofman, INC_3/21/1977. �\/.. . ,-�., � �
FORM LAE 123 �
ACCESS R IGH S Ot�1Y ��j ���� T v p E E p Project RF-65 ( 33 )
Codt 1134
Parce! 44
aGIJt6 �nOttl[U[t �ttttt6gttb, That R W-NOFMAN� �(��. AN INDIAIJA CORPORAirON
o/
�'iIf350N County,intheSmteoJ /NOiArJa
the STATE OF INDIANA jor and in considcrarion oJ
TIIREC NUNDREU AHO Na/loo
'�300.00
Convey and Wcnau to
Do!lar+,
the receipt �hereof is hereby acknowledged, the folloming described rights, easements, and
interests in and to real estate situated in GtesoN County, Indiana, to mit:
FOR THE PURPOSES OF ESTABLTSHING A LIMITE� ACCESS FACILITY� THE PERMANENT EXT[NGU[SHMENT
OF ALL RIGHTS AND EASEMENTS OF INGRESS AND EGRESS TO� FROM� AND ACROSS THE LIMITED ACCESS
FACILITY iT0 BE KN01JN AS U.S.R• 41 AND COUNTY ROAD 6005 AND AS PROJECT RF-63(331)� TO AND FROM
THE OWNER�S ABUTTING LANDS� ALONG THE LINES DESCRIBED AS FOLL04JS: COMMENCIN� AT THE SOUTH-'
Y7EST CORNER OF THE SOUTHEAST OUARTER OF SECTION 7� T04lNSHIP 3 SOUTH� RANGE 10 WEST� GIBSON
COUNTY� INDIANA� THENCE NORTH O DEGREES 39 MINUTES OS SECONDS WEST Z4O,OZ FEET ALONG THE
WEST LINE OF SAID �UARTER SECTION TO THE SOUTHI•lEST CORNER OF THE OWNER�S LAND� THENCE SOUTH
89 DEGREES 23 MINUTES 00 SECONDS EAST 131.67 FEET ALONG THE SOUTH LINE OF THE OWNER�S LAND
TO THE EHST BOUNDARY OF U.S,R. 41 AND THE POINT OF BEGINNING OF THIS DESCRIPTION: THENCE
NORTH O DEGREES 24 MINUTES 00 SECONDS WEST 1�347.B9 FEET ALONG THE BOUNDARY OF SAID U.S.R• 41
TO THE TERMINUS. ALSO� BEGINNING ON SAID BOUNDARY NORTH O DEGREES 24 MINUTES 00 SECONDS
1'IEST 50,00 FEET FROM THE NORTH END OF THE 1�347.89-FOOT COURSE DESCRIBED ABOVE� THENCE NOR7H
O DEGREES 24 MI(��UTES 00 SECONDS WEST 930,00 FccT ALONG SAID BOUNDARY i0 THE SOUTHcASTERN
BOUN�ARY OF THE INTERSECTION OF SqID U.S.R. 41 AND COUNTV ROAD 6005� THENCE NORTH 45 DEGREES
5O MINUTES j% SECONDS EAST 89,09 FEeT ALONG THE BOUNDARY OF THE INTERSECTION OF SAID U•S,R.
41 AND SAID COUNTY ROAD 600S AND TERMINATING ON THE SOUTHERN BOUNDqRY OF SAI� COUNTY ROAD 6005.
�HE ABOVE-DESCRIBED ACCESS CONTROL LINE RESTRICTION SHALL BE A COVENANT RUNNING WITH THE
LAND AND SHALL BE BINDING ON ALL SUCCESSORS IN TITLE TO THE SAID ABUTTING LANDS•_ �/
Paifl bs �Parrarit Ao: :Z�7 :�°'
DetG,c*.t� ---� -�=3 �-.....�rr����
Cand and improveine��rs 8.._.NON.E — 300.00— Toml consideration 8.-'..--.---_....
....._....._..._.: Damages %.....----.....--- ."3��.i�O—
---._...----
THE GRP7JTOR SHALI. CLEAR PND CONVEY FREE OF ALL LEASES� LICENSES� OR CONTRACT SALES PERTAINING TO THE
. PARTICULAR IN7EREST IN SAID RIGHTS AS CONVEYED. .
IT IS UNDERSTOOD BETMEEN 7HE PARTIES HERETO� AND THEIR SUCCESSORS IN TI7LE� A�JD IdADE h COVENPHT HERE—
IN WHICH SHALL F.UN NITH THE L!VlD� 7HAT ALL ItJTERE5T5 IN THE LANDS HEREINBEFORE DESCRIBEO (EXCEPTING ANY
PARCELS SPECIFICA�LY DESIGNA7ED AS EASEt.tENTS OR AS 7Eh1pORARY RIGHTS OF WAY� ARE COIlVEYED IN FEE SI�dpLE AND
tJ07 MERELY FOR RIGHT OF WAY PURPOSES� AND THAT NO REVERSIOIJARY RIGHTS WHATSOEVER ARE INTEt7DED TO REMAIN IN
THE GRANTOR(5�.
�n �irness �qr�cof, rhe said L-RANTOR
haS hereunto set �TS hand_ and seal _, this Twerr�- se[eti�D day oJ OC�t�i•+gtsR Iq 7�
............................................°°---..........----.._.....--.............(JCat)..............----........----°-........... _..---�---.............. _...................(SeaO
' .R �:✓.: .�{G`.FM�iN�_INC:...�?N. �NOIANA �'oPORArIOnI.(Sea1J . ..............�� � - °--- °--....-°. ---�- - ........................-�-----...(SealJ
� ....:...:.... ......---- • ° ---- - - --. . c.......--°----....- -...(Sta!)...........................................................................-°°-- .......(Seal)
_ QY: �' �/ v %� �/
-- ............. .....��f�...l ✓.._��L•. !'1:�.:. :�..........(Seal)..._...........° ------...---� - -----° ....-- °-°...--- -.°--.......(Seal)
.., �1iyHoND i,�,�, Kor-M�� PPESinE,�r
-• -- -°-° ................ ... .... .°°--°-°°..- ...(Seal)..............................---....----......... ........................- ......(Seal)
.......... --°--.._.::.--°•--;;-���--°--�---� ---.......�- --°.- ....... ......(Sed).......... -..........--- ............-°--° - ................_........-° - ...(Seal)
a�-ESr• :�X.....p"..1.�.�e: �_.h
..................�----
�, �1� ...............°°-°j`----����L�P....HaF
l.L �G' ................._.........--°-°---..........----°-
�\ � ............°° --� ................°----...--°°°
�0�'0 �
4•N@
�, %�' 2�
KDA $-76-76
ti�I�/.�u-:r��--........(Sea!) ...............- ---°-°---....- -°---°--° --....................._..-----.......(Sea!)
�1F1/✓ Sr�i#F'.Y
..--° ..................(Seal)......................................-°--........-°--..............-°............... _(Sea!)
..--------°-----------° -.°(Seal) ....................°°°---°---...--°°-°..............--° -........................(SeaO
........--°°--°-°°° - ....(Sed) .............° --............ ....._. .....-�-�f-%�-- --°-- .. . (Stal
This lnstrument Prepnred b ....... -" � �
r
•
�
�
',�'' ..
STATEOP INDUNA� ...............""""'._....................""................_................."""""'....._.........."•"""....................007l/U)'. JI:
Be(ore me. rht understgned, a Natary Publk (n and }or aaid Counry and Smtt, thtr ...............•---_---......................._....-_-----_•-
day aJ ................._••°------•-°--.._....................... A. D. 19..._...: Persona!!y appeared fhc wfrhln namtd..........-----------.......:._._
..----...---° .........................-----....._...-••••-••.....----------........:....----Granmr----•--...............ln the above rnnveyance, and acknowF
edged the same. ro be ................................voluntary act and deed, Jor Iht uses and pwposea htrein m�ntlontd.
! have hereunta ,fubscribed my name and affired my oj�icial seal.
My Commission espirea......_-------------------------------•--..._°-°-------•-------°-----.........-------..........•--.....----°__..._.............Notary Pu6lit
- ... . . .
STA7E OF INDIAHA�."""""""'_"""""."""""""""' .........:..."""'.........""_"'.....""_""""""""""""""_""""""'.COYrify, rr:
BeJo�e me, t6t undersigned, a Notary Public in and for said Counry and Smre, thia_------------------------_-•--..............--_--.---.-.-------
day oj.....-°-°--------° ..................°°--------........., A. D. 19------..: Personafty apptared tht wilhin rtmrud-----................°-----°---•
.°-`-°-° ...... :::.......:.......:..................:....°- =---_-'•---•-'-�-�°-°---�----._..Grantor..........._°°-.::..irv the above conveyanct, 6nd acknowl-
edged the same to be .....:..........................volunrary act and deed, Jor rhe uses and purpasta htrcin mentiontd. _'_'
/ have hereunto subsc�ibed my name and a8'esed my oB'icral ,teal.
My Commisiion espires.....-°-°---------------°-----°--.......-----°---°°--....... . . .Norary Public
------ .....................° •-----°-•°.._-----._...........
STATE OF INDIANA�....""""""""""."""""'....."'_'"""""'"'.... ._...""........"""_.....'_"_ �-..�:.I_8S0'/COUAfR S5: ':
. ."""
Be/ore,me;,the undurigned,.a Notary Public in and Jor said Counry and State, 1his..__..: �!}:F!!.C.Y.: s�ecNu
_. . ......... -----------
day oJ.......• .............. �.LCeMBEr:...._: •-.. A. D. 19.�6..; Pnsannlly appeared.�he ivrthin named---P,W HoFMAr! /n1C
--°-.....
� . --- ...
,_..._�y.. PI�YMOND.k!�_ HGFM.HrJ .ITS__l?RESlJENT Q7TESi /� {�N!LLIP l-IOFMA_N S� �.r'tT!1!ZY
. ....... .. .""'"""' .............""'"'
..--°°°-.--....---°-----°-----.....-------------------°-------...-�..--....------........Crantor......°--°---°-°-...in thc abovt convtyance, and acknowl-
"� . _- . _ - . - _ . ", _ �.� . . . . �..: -i'.E; �: .�:� 1
edged the same m be ............./.%:5............voluntary act and dted, fo� the uses and pu�poses.hertirt mrndonld: " �'.
... ! have hereunto subseribed my naine and aj%ced my official seal. 7 :„_. .
My Commission espires---_.�PR��_,2HT„l y71. �Z�:u1:}.:�i�f,;i_i%/J(c�`�:yi'._.Notary Publrc,
- -�--......°-------.._-°------... --°-
� 1-I�NR��fL�T�ifc2 'f3ou.��N � . ..
THE UNDERSIGNED� ONNER OF A IdORTGAfiE AND/OR U EtJ ON THE IN7ERE5T5 IN THE LPND HEREIN CONVEY�ED��HEREBY �
. RELEASES FRO�d�SAID IdORTGAGE A:7D/OR�LI.EN SAID�CONVEYED It1TERE5TS��PND DOES.HEREBY_CONSENT"TO_THE�PAYMENT._OF-
' 7HE CONSIDERATION THEREFOR AS DIRECTED IN' THIS TRPNSAC710N� THIS � ' DAY OF '' '�"�' "'-"� 19
. : - _ . : . ". " � . � J . . " - .'� i . , _ .
SrareoJ .......................................
Counry oi .............
Personally appeared before me
.........:......."""_(.SCQi� .',:""""'.................."'.....................:..........................($fdi�
�- _ ......._(Seal) ' .._.........:.._ .-.:._..... - ...................:.... � - --� ._(Sealji
� ss: . . . , — - :
...---------� .................................... �.................................-`----`---.......................-'----....
.....................................above named and duly acknowledgrd rhe esecution oJ the abovt rtlease
the - - ...._ -- - .......day oJ .............
Witness my hand and o8'icia! seal.
� My Commission ezpires.
�
�
�
�
�
�
B
�
O
�
�
0
p �
F u.
W
<
N
JAN 2 6 19T7
i�
J�= �
�
b
8
:
�
4
�
�
Q
-,
O
E
.�a�
V
O
/ 9 .............
2
. �
C
L
� .
� - .
2
8
m
e
v �
a �
`o
�
-`
k7
a
m
k
�
�
O
2
a
`
a
Q
1
�
o °
� b
. ......... .....................
Not.n Pobllc
I... .. .
�
Q �
M G
•� S.O%
Y
Q 0
C l
�_
O m
o °
•M N
'� C
o a
'�
�
. ' ��-.,
' AFF
�_ .
�
•
,
� PROJr,C1 `=-65'(3�)
PARCFL: 'ty`/
THE CORPORATE AUTNpRITY AFFIDpVIT
STATE OF INDIANA
SS:
COUNTY OF Gl�so�
f;, PiliLe,lr� I�IoFMAr� , being firat du�v srrorn upon his oath
deposes and says:
That he is du�y elected Secretary of the ��- HOFMqN.�NG� AN NDIANA
Corporation
Col;POP,ArleN � that the following resolution was du]y adopted
Name
at a regular meeting of the Board of Directors of said corporation held on
�z"2� ���' , and has not since been rewked, to-wit:
Date
"Resolved, that the f2qyMOND iJ� [acFMArJ
President
ahall be, and he is hereby, authorized
to convey to the State oS Indiana real estate of this corpora-
tion, and to execute all necessary instruments in connection
therewith; and said conveyance shall be attested by the
R.P/1/�l.�r' NoFMqn� of this
ce,...o+ s...,
corporation, who shall affix the corporate seal thereto; that
said corporation shall be bound by all instruments executed
by said officers under powers herein stated."
�--i �R. �'�1_.��� /���-��
orpora on Sec �tary
� R. l�f�14LiF' 1-Ic?FMR�J
Subscribed and sworn to before me this Ti�°ei✓,-�/-StCONi� �y
of ncCE�BEl; , 19 `��
�lC'fl���CiICE ��!-f��U�Lf/
rrot�y �ti��
/�/E.✓/'Y FLL'TCHEP. POtJc:�✓
Ny Commission e�ires APRiL ,� y' y/ 9 7 9
This instrument xas prepared by �/�„�L�y�����/i�.�/�u•�liytj
U --
0
, .. ^ AFF'�,'/4
�. .
,`
i
•
State of T_a�iacra )
) SS
co_.:cy o: G��sorl )
�
^
I�•o:}cct p�1=�S(33� ___
Parccl � H�
Road (l5 R �H/
A F F I D A V I T
I, Rf1YMoND W. NoF�7qN ,
the undersigned affiant, being duly sworn upon my oath, hereby sc:ear and
affixm that I have been knovn as and thaC I am one and ehc s�e perso¢ as
RAYMOND Wiu.rA�1 j{cFMqrJ
Further affi_a¢t sayeth not.
-- �t'� � --�
(dffianC's Signature
R/IYMCND w! i}oFMAN
Subscribed and svorn to before me this � day of �7EC=EMBER 19 �J� .
� O.Yf�`�-C�/ /i�n/L�.t./ �.'s.1�Esr�
� ([1oCary Yublic)
/-/ENRY fL E'TCiiEl2 C�4JE�✓
My comnlssion expires on APRi� 25/T`� 19 �
This instrument was prepared by �-�iti�(���.���cfi
,-
J }-,:; .j .
'\
OF.FICIAL OPINION N0: 28
June 29, 1961
DIr. Da�'id Cohcn, Cnairman
Indiana $tatc Iiif:n��;i)• Commission
llth Floor, S'.:�tc Of"icc Building
� Indiana, nlis 4, I�idi:�nn
Dcar �Ir. Coi:cn:
This is in respon�c to }•our rcqucst for my OfT�wial Opinion
a� to �c1:clLcr 5���11c ],iu ullccl AcL itio. ;,Gb oC thc �2nd rey;ular
se�;ion of tiic Ccncr.�l AsscmLly is ;ip�ilicabic to thc,acciuisi-
tioa of ri�hl of u':ir l�y thc Sl:�tc Ilij:li��•ay Commi:sion. I�or
thc �akc oC hrc�'it�•, lh:it ncl uill bc reCcrrcd lo in this Opinion
b}• its ulllci�l dcsi�;nalion as thc Acis uC IOG1, Ch. 2:73 :ind as
}•o:ir i,i�qucst nufcs it ��rn�•idcs lh:�t iL tiluill bc in full forcc
a�d e tect fro:n ancl nftcr July 7, 1!1G1 �iurs'�cuit lo Lhc cmcr-
ger.c}• cl�u<c thcrcin. Tiic qucsliun �s stalcd 6y yuur Icticr
i; as follo�cs:
"Thc L:inil Aa�uisition I)icision uf liic Slatr, llil;h-
���:i�• Cunimi:;�i�n is in a qu:uul;u•�• �s tu ils respon:;i-
Lililt• untlrc lhi� ttbuc�••n:inicd Acl ��•liicli �eas p,�ssr.d 6y.
this l:ict Lcs;i�l;�tin c:�nd «�hich will bc clPcclivc July
,. 1, ]fi�l. Thc pro�'i�ions oC this Act, if ,ipplicablc to
tiic Sf:i(c Ifia;h��•:iy' C��nunission, «'ould mnl<c lhc �vork
o( lhc Land elcr�uitiilion lli�•isiun morc cumLr,rsomq to
sa�' thc Icast. 1n �'icw of utn' sl.�lus a5 an arm cif the
Statc Gocecnmcnt, thcrc would nppcar lo bc some
qcc�;ion as lu ��licihcr lhc pra�•i�iuns u( lhis Acl are
a� plic�blc lo thc Stnlc SIIbI111':l}' CU111 111 1 5 5 1 0I7.
"\S'e hcrcby rcqucst an ofTicial opinion firom you as
to t};t applicaUility of thc,pro��isions of this Act to thc
ac.^,�.�ici:io:: of richt of �v1y }�p t.}�c Di�;ision o( Lnnd
.. �;"� �.. � i.' .
i�ci o. n. c. �
7'hc purp�>sc of Ch. 20:5, si��n•a, i9 to provlilc 1 morc c(Lec
tivc ntcnns ot collcctin�; thc Iu�liaua Gross incomc Tax im
pa�sA u��on LLc rcccipt of �ross incomc dcriced [rom thc �a1
of Indi:in;i rc�l cslalc or :iny inlcrest thcrcin. Th�t ;:ct, nc'.
of 1`.1G1; Ch. 292, p�•u�'idcs for accomplisliing such �nii�posc b
ail��;incin�,� thc iluc d:�lc C��r Lhc �r�y,menl o[ snch �cross inc���r
tax to "Ihc limc of lhc tr:uis(cr of lhc li�lc lu such real csl:�L
or :uiy inlcresL Chcri�in' '�> +„ •1'hc proce.s I�y �vhich suc
L•ir, ia lo lic collcclal rcquires Ui;il thc co�mly rccurilcr sh::
nut ncecpt for cccorilinJ:' any inslruincnt lor lhc cuncr,y:in�
o[ rc:�l'csl,itc ur ;u�y iulcres� thcrr.in tniloss sur.h instrumc:
conl;iins cilhcr.ndl�csi�•�� sl,�mps ur a sL•iLcmcnL uC tlu• �ont
Lrc:u;w•��r :illi�c�l liy ;� rul�l�a• sl,im��� caidcnciii�; l'��su:
�;ross incu�uc l:is li;is I�ccu �c�iil� or unlcss :ui aliiil;n iL bc su
mii,lcil ��'illi Uic instc�nncnl :uicl rccordril lhcrc��illi sL•:li:
fn�:ls sullicicnL Lo sho�v Lh;it nu lax ix iluc nr ��a� nlilc up�.��� t'
�uoccecls rccciccd [runi s;uch ir,insfcr uC roal csl:�tc ur intcri
thc:rcin. Gh:i��lcr l:l" is nnl ,in inilc��cnilcnl ;icl, bul in ;u:
amr.nds Ihc Acls uf 7!)^:S, Ch. fi0, bcin�: thc In�li:nia Gcc
Incomc 'I':ix L;��c, liy aililin�; :i nc�v ;uiil aililitii�n:il ���cli
theccLo Lo I�c nmuln:ri�il Sr.clim� :S:i. '1'his 1`1Gl Act is ),cnc:
iu ils a�iplic:iliun nnd on ils facc ducs nnl :i�����::u lo �u•o�;
for an c�cc�ilinn in ;uiy c:isc. lln�vcvcr, inasmuc!i ns it i, l
onc p:u•t of lhc Lidian:t Cross Incomc 7':ix llct :is amcn�l;
it is lo bc conslrucd so as lo �:iac mr.�niu�; an�l clTccl lo r::
and all o[ thc scctinns comprisiug Lhc Cross Incomr,'C:�s Lr.
cxcc��lint; siich only as :�rc cilhcr cxpressly or nccessar
repcaled by iLs lerms.
SuLlicrl:uiil, SL•itulory Coustruction, 3rd ��1�'0l.
SCCS. 4lO3� !I7O4� 'i 1 OJ.
AmonP. the olher �r.cliuns r�f lhe Ccoss Incume Tax L
wliich hnec a�lircct I�c�rin�, u�mn your �:cncral ��rol�lcm ;.
which should Lc nolcd and consiJcrcd hcCorc cntcrinat a c
cussion of U�c'cfTcct oC Ch. 2�3, sii.��ru, is Scction G(n). o[ t
Indi.u�;� Cross Incomc 1':i� SL•itulc, as I:ist :�rncndcd I�y
Acls of.1D50, Ch. 37G, Scc. 1, as found in I�urns' (l0 iJ Sup;
Section G�1-2fOG(n). Sub,ccLion (n) �eas fn•sL ad�lcd lo '
statutory provisions of thc Gross Incomc Ta�: Law Uy
AcLs o.` 10;5, Ch. d7, :ilthou(•h a substantially si�:iilar p;.;
...,. . .:l' iiPi.i: i.0'".�i �'y .. )'i`IfLf'lit��,�: O{ riir• ... . 1; ..
. :,
.;
�
;licrc;:^ c�n���;�cd is to b�� us���l 'ur hi�•,��•,�;:i)' pii:�puces :tu;i ;.i-;c
form is iuidcr Lhc hrnding .': atc lli�:h�v:iy lic��:u'Lnimit of
]ndiana." ]t is my tnulcn:tai;�li �g also thaL on somc occasions
ihc SLnlc of lndi:in:t sc� w•„ i rc�:ul:u• .�V:u•r:inLy llecd i»
:icquiriu�; rcal cst:ile for hi� h� ay purposr.s, in �vliich event
thc !C�•,i��tcc ���nuld Lc .tih���cn :u lhc SI.nCc of Lidiana. Under
anp onc of lhcse instrunicnl:, he coinil.y recorder will have
no diflicull�• in delcrmini'ng Ih: t tlic gr;u�Lcc is Lhc Slatc of
Indiaun.
'f'thcrcforc, it is my upi'�iion I�:iL thc Acts of ]:lGl, Ch. 2!)'3,
docs nol rcl�c:�l or ;�mcnil S�'cl! �n f(n) of hhc Gross liicome
7'ns I.:iw :ind, cnnscqucnl Ip, �Irn ; not n�ia;uicc I.hc dnc date for
Ihe pncment oC �;russ inc��:ne I;�: li:ibilit,y �cith re���ecC Co �;ross
recci�ils recci�ed fr��m th�� a�n�l mnsfion of rcal estnte by 1.he
S!a�c of lndi:ui:i or in,(romc:il; litics thcrcof nr by an organi-
zntion gi�cn thc pu�ccr nl' c��n� .�mnat.ion b)' thc Sl.:�ic of In-
di,in;i m• ns lo an�� mm��uil:: i�ccivcil .�s ��urchasc� pricc or
cnm��rumicc in cuutcin��lati� n nf sucli cnndcmn;il.ion. �
Cf11111iC 1'qCn1'i��'I' tll:lA' �Cq;i���V' ,',rri�l� ;lll.11l��l'1ll17011�1 ���° �.1':lilg�rC
ln 1h�� ti�:ilc ��I ln�li:ui:i ��r I�� :ui instriiiu!�nt:ililt• Iln:n:uf or to
� --
;in�• rn':r.ini'i.,iiinn ;tic��n 'ho �i',rCr of rnn�lrnncil.inn hv tltL
tit:iti� nl Inili:in:i. in� I�� 11��� f�'il�ral 7C��vrrnn�cnl �n•_nn.ins�ru-
tnunl:iliLy 1hc:rrnf, ��illinul Il�r:nr����f nj n:i�•n��'iiL nf Ilic �trv?�
nic��ni�; l;ix :iu�l �ci�tli��ut, I'h� :ir ��l:i��it Ih:it nn I,i.� '� �luc �r
�n�',ii,� c. iL iu mc.. LIciL ilic �1 Ls of 7Dii1, Ch. 23J;;, docs not
:i�i�ily to (Iic Sliilc ��I' in�lian i� r Co ils inslrnmcntnlitics, nor
to ant� organization gi�ci� tli�� � nwcr o[ condemnal.ion Uy ihc
SL�tc of ]ndi:ina n��r to Ihr l nitcd St,iles Co��crnmait nor
instrumentnlilics ihcrcuf.
In closint:, ��'hilc il i, uoi I ��: ptu•posc of this upinimi to
dcicrminc ihc ullimnlv I �x:ii�L ur noiil:ixablc stalus o{ pro-
cccds from tr:uisfcrs uf ri�:U i Lalc, or any inlcresl thcrcin,
undcr nny circumnl:iiicc>, n:��� , I.hcicss, l�ccausc tiw Acts of
1�G1, Ch. 2!13, ..ripra, doc:: nm :i �ply to cilhcr so���rcign, it :ilso
has nq e(l'ect in �ny c:ise �c,h :n �n lhe SL:ILC OL Itl(]I:1118 OY t�10
United Sl��tcs, or an in.tilrun �ntaliLy thcrcof, is eiLher a
�;rantee or ;i gr:inli�r. .Tl�c r�:�i irement for nn :�(Tid,tviti to Uc
made by thc scller or gr.�nt„r ' in thc evcnt no tax is duc ur
p:i}•:iUlc" ��•ould apply wh �n Ihc �;r:intor is wiLhin Lhat class ��f
tot:illy exempt or�;:uiiz:ition:. '� �fined in Scclion G(i) uf ih�•
Gross Incomc Tax Law, Biiri :' (1959 Supp•), ��•c�i��n ���•
1G$
�..
e
„.
.:(,Ufi(i) which orgsniiaLions ":,h;ill bc cxcc;itcil frum ia>:atini:
undcr tNe provisions of this act: '''." The requiremciit
for such afTidavit ���oo1d nko �pply to thosc siluation, of :i
minimal consi�lcraLion equ:il to or less thnn Lhe nnnual
�1,000.00 deduction to �vhich each taxpay�er is entiUed in com�
puting his gross incomc La� liability; cxamples oC such situa�
tiais :�rc quil-claim �Iccds or c:�semcnls as to �� hich 4hc monc�
t:u•y consideraLion uften i, imly a lechnical necessit}' :�nd.
thcrcfurc, m:iy amoinil Lo lolc�n suros such �s anc dollar
�• �' • i� ns I ss tr �r u�nlh• cncouiitcrcd
7'hcrc m:iy bc ul,h�i . itu,�t �� c � � �
rcquiring Lhr. u0id;n'it of no Cas li:ibility, as for in.lance ii
the cnsu of ceciproCal Csch:tn�r.s of real esL•ite b�• and b•:ci
Lhc o�ancrs 1.hcrr.of �rhich tr:insfcrs do not gencratc gro;:
incmnc La� li:tl>ilily to thc cztcnt oC thc ��aluc ot thc propert�
of which tiLle is so surrendcrcd.
'!'hc aLo��c illustr:��ions c��nstilatc some oC thc siLuationa ii
���hich tlic no-tas aOiiL•i��it r����uircntent �could :ipplc :unl indi
caLc fhu rcason 1'or thc nccc�.�ily of,such a reyuiran�nt b�� th�
Acls ot 1�G1, Ch. 2'.)3, svrpru. llo�ce��er, becnuse thaC act doe;
not m:inifesLly a��ply Lo ciilier so��ereign, lhe rcquirenicnl o
a no-tax a0idn�•iL is nnL ap��licalilc to thc Statc of Indiana o:
Lhe Uniled SL•�ics, m•:in inslrument:�liLy of cithcr, irre��icclic.
of �ahuLhcr such so�crci�:n is ihc 6'r;mtec or ;;ranlor, thi, i.
true c��cn though thc tr:ins;iclion is onc creating a liabilit}• fo
gross income Lax uiion the proceeds deri�'ed from such transfcr
OI'P'ICIAL OPINION N0. 29
IIonoraLlc Ralph Rsder
StaCc 12epresentative
Box 'L4G
Ala•on, Indiana
Dear Rcprescntativc Rader:
�
July 7, 1'JGl
Yuur I�L1cr uC J�mc ]G, 1�G1 hns bccn rccciccd nnd rends a�
fullo�ca:
•
� . •.1 :i�n dr<inniv uf :in ��Ilici:�l upiniun r�•I:�licc to �ch��n
`:�n�l h���c niirn:�turr; m:�y Lr r�•rnu�i•�1 fn�m a+ch���:l
1GJ