Right of Way - Lakeview Truck Stop Inc, Lakeview Truck Stop Inc_11/25/1977•I. ''• ' _ • /�\ �. ��
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� 11lF A 6� R A td T Y D E E D Projecr R F-28 ( 7 6)
Code 1133
Pmcel 6
�glg �i7D[�ttu[E 3}JiMC9gtta, Tiwt LAkEVILLa� TRUCK STOP, I\C.
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I ot Gibson Counry, in the Smte o} Indiana Convey and Warrant to �
the STATE OF IIr'DIAI�A for and in conrideration oJ
One Dollar and other good and valuable considerations
the receipt x•hereoJ is he�eby acknawledged, the /ollowing descri6ed Real Estate in
County in the S1ate oJ lndiana, to wit:
GiasoN
( $1. 0 0 ) Dollars,
FOR THE PURPOSES OF ESTABLISHItJG q LIMITED HCCESS FACILITY; THE PcRMAi�EiIT EXTINGU[SH—
h7ENT OF ALL RIGHTS AND EPSEMENTS OF INGRESS AA�D EGRESS TO; FROi-1; AND ACRO55 THE LIMITED
ACCESS FACILITY (TO BE KN04lN AS U.S.R. 41 AND S.R. 68 qND AS PROJECT RF—ZS(�6). TO qND
FROt-0 THE 04lNER�S ABUTTING LANDS; ALONG THE LIiVES DESCR[BED AS FOLLOL�JS: COM�IENCING AT THE
SOUTHEAST CORNER OF THE WEST HALF OF THE FRACTIO�JA� SECT[ON S; T04lNSHIP 4 SOUTH; RANGE �O
S�EST� GIBSON COUNTY� INDIANA� THENCE SOUTH S8 DEGREES Z7 t4INUTES 00 SECON�S �'IEST 172.60
FEET ALONG THE SOUTH �[NE OF SAID SECTION� THENCE NORTH O DEGREES 33 MINUTES OO SECONDS
�'JEST 52.40 FEET TO THE POINT OF BEGINNING OF THIS DESCRIPTION: THENCE NORTH 41 DEGREcS
44 MINUTES O� SECOND Easr 60.2� FEET TO THE POINT WHERE THE 41EST BOUNDARY OF U.S.t�. 41
MEETS THE NORTH4JESTERN BOUNDARY OF THE INTERSECTION OF SAID U.S.R. $1 AND S.R. 68� THENCE
NORTH O DEGREES O6 MINUTES 00 SECONDS EFST 350.00 FEET qLONG THE 80UNDARY OF SAID U.S.R.
41 TO THE TER�-0INUS. AL50; BEGINNING ON SAID BOUNDARV NORTH O DEGREES 06 �4INUTES 00 SE—
CONDS EAST 60.00 FEET FROM THE NORTH END OF THE 350.00—FOOT COURSE DESCRIBED.ABOVE� THENCE
NORTH O DEGREES 06 MINUTES OO SECONDS EAST ZB9.3O FEET ALOiVG SAID BOUNDARY� THENCc ALOtJG
SAID BOUNDAP.Y NORTHERI.Y �28.08 FEET ALONG qN ARC TO THE LEFT AND HHVING A P,H�IUS OF
6,266.20 FEET AND SUBTENDED BY A LONG CHORD HAVING A BEARING OF �IORTH O DcGREES 29 �-0INUTES
08 SECONDS LdeST AND A LENGTH OF 128.08 FEET TO THE TERMINUS. AL50. BEGtNNING ON sat❑
BOUNDARY 60.00 FEET NORT4ERLY ALONG SAID BOUNDHRY (A�ONG AN ARC TO THE LEFT AND HAVING A
RADIUS OF 6;266.20 FEE7 AND SU9TENDED BY A LONG CHORD HAVING A BEARING OF NORTH 1 DEGREE
ZO MINUTES 43 SECONDS �'�EST AND A LENGTH OF 60.00 FEET-) FROM THE NORTH END OF THE �ZS.OS—
FOOT COURSE DESCRIBED ABOVE� THENCE ALONG SA[D BOUNDARY NORTHERLY �4.94' FEET ALO(�G AN
ARC TO THE LEFT AND HAVING A RADIUS OF 6;266.20 FEET AND SUBTENDED BY A I.ONG�CHORD HFVIiVG
A BEl1RING OF NORTH 1 �EGREE 41 MINUTES 17 SECOiVDS l'!EST HND A LENGTH OF 14.94 FEET AND
TERMINF7ING ON THE NORTH LINE OF THE OYINER�S LAND. THE ABOVE—DESCRIBED ACCESS CONTROL
LINE RESTRICTION SHALL BE A COVENANT RUNNING t�lITH THE LAND AND SHAI.L 9E BINDI�G ON AL�
SUCCESSORS IN TITLE TO THE SAID ABUTTING LFNDS.
SUBJECT TO AN EASEMENT FOR A PRIVATE ROAD; WHICH EASEh1ENT I�AS CONVEYED MAY 23, 1958;
BY JOHN B. RA�PH AND MATHILDH W. RqLPH� HUSBAND AND l•lIFE; TO ED41IN J. SCHM[TT AND MARJOR[E
T. SCHMITT� HUSBAND AND WiFE; BY VIP.TUE OF AN EASEh1ENT RECORDED MAY 2%; 1978� [N DEED RE—
CORD 1SO; PAGE 1.38: IN THE OFFICE OF THE RECORDER OF GIBSON COUNTY; INDIANA.
DEC 1 B 1g7i
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KDA 9-16-77
Page 1 '
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This Instrumenl Prepared by. _-�-'_.--..- :. .-.,:. ... : .: .
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PRO�ECr RF-28(16)
CODE 1133
PARCE� 6
PAGE 2
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Lar�d anJ rmprnvemen�s 5----....—....�.<...�'............ Dnmages 5---..--...`':�._ ..........: Toml ronsideratior� S_. i�l �_ N�_...._...
The granmr shall clear and convey free oJ all leares, licenses, or other in�erests both legal and equita6fe, and afl encum-
brartces o( any kind ar character on,in and under said land as conveyed.
R is uiiderstood be�ween the parties hereto, and their successors in tide, and made a covenant herein which sha!! run
with the (and, �hat al! lm�ds he�einbeJore described (excepting miy parcels specifrcally designared as earements or as tem-
porary rights oJ way) are conveyed in fee simple and no� mere(y (or right o/ way purposes, and that no reversiana�y righ�s
whatsoever are inrended to remain in the grmitor(s).
�jn �irne55 �f7rreof, rhe soid Grantor
ha S ltereunto set its haRd_ and seal _, this �'S ��" day o/ /V 0✓P �^` P^ 19 1 7
-----------._.....--------------.....-------�---.......-------�------......--(Seal). _----
....LAREVIE:v TRUCK STOP, INC. .. (Sea!)-.-----
- ........... - -- -......_..-- -- .....--
- - - ............ .`�i � ....-�_ r ....... .... ...�`�i?.......-- --(Seal).
...... BY_...,_!�:: �;i�1�:�..""_�._1 ./..�:?-_ �_ (
raul Ralph, resident
- - • . Seal) --
...._.....__.... - --- -_ ic.�n
---- - ........... - ....
' °----� at te S t : ......_-°----.._..--------°----------------�-------(Seal).
--.......----�---- --... . (Seal)-----------------......----�-----------------------......
i .. �, /7.. _......-r�,:-,-- -� -
�---.. ���.,.:ii,�=-4.:-�:..r- ��-�/------�✓,"�:c:. � r��'��`.C.....(Seal).----------�----
- ' - ---.._---......---'-......-'--"------
St.evF Zalph'; Vice-President
-�--- ..............------........--------.._......-----------......(Seal). _------........-----�--� �----......---......_._ _...------
.... - --...--- - ............. . ........ . .......... - .......(Seal) - -- - ... -� ..........
- - - ... - --.....- � . ........ . ........... - - --......_(Seal) ... - - -- .....:.....
------------°--------._...--...-------._...-�-- ...............--�----......(Seal) ..._......-------...........
-.....-------- .................................------.........----�--------......----(Seal)-----.. _. _...°-------------.....------..
.... - � - _...° - (Seal)
..(Sea!)
- -............(Seal)
.........-- --(Seal)
......._._...... - .(Sea!)
-- .... ---(Sea!)
------ �--... ° -----(Sea!)
...° ....................(Seal J
----.. _......-------(Seal)
......--° -----........ (Sea!)
-..... -- -.._.._(Seal)
�-----------........... ------(Sea!)
-... -...... - (Seal)
--------...... --------........ (Seaf )
...............°-----............---° ----............. .....---------�---....--------....----------........(SeaO
(a h i} County, ss:
STATB OP INDIANA�.....' ...............��..-.�.....� I �.�...+..._................._'._....._.........
Th......'..._....
Be(ore me, undersig d, a Notmy Publie in and �or said County and State, rhis....._.� S-`.-_.......-_ .................._--.-.---_---_-
/�`1o�e►��p �.
day oJ.-.-.--_ ..................:"5.--_....... .. A. D. 19.�..7; personally appeare the w'rhin named............_-j
..... ... - - ...,
l,ar�e,i,:r�J.t���I�...S��. ���- G.�_.�'"�.a-'G ��.�--. )° '� . F�...n�'..( �- -�S•
�.. ......_.. . ... - - - - - - . ........ � /� �..'�'--- �
�/� �-- J- " �...--------.-""-' - 3J
���I...��Pt�� I�GIp � ..y�'.�.P--q ��� • -._-G�antor...-_ ..................in rhe a6ove conveyance,'and,dcknowl-
tl.-.. . . U- -- � --............
� ',: :�: ;
ed$ed the same to be......._._..�\e.!. ~.._.....vofunfary act and deed, for the uses and purposes herein qtenti ned. ,
! have iureunto su6scribed my name and affued y oj%i '! eal. ' �-'
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My Commission espires....F�!.^.. I.t...�.�....�? 7�- ................. - - .... . ) : t \
� � �;. _. ....Notary Public
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STATE OF INDIpNA,.._........_ y�"' �'COl�n1y;,55:�"
........................'.'.__..............................._........_................_........................... . .....
.,..
..� ,'_,_: :.,._ .
BeJort me, the undersigned, a Notary Pu61ic rn and Jor said Camry and State. this------------------_--......---_-.:.. .--.-..- ----::-'-:.....--.-
day oJ ...... ........------... ...........- -- -.... A. D. 19.--..._! Personal(y appeared fhe within rwmed -.................. ..._....
0
-.------ ....................----......_....------.................--.--....._.............Grantor.-------..............in the above conveyance. and acknowl-
edged 1he same ro be ................................vofunrary ac! and deed, (or rhe uses and purposes herein mentioned.
! have hereunro su6scri6ed my rtame and aj(ued my o�cial seal.
My Commission espires ..............
DEC 1 B tg77
i�;l�w��
KDA 9-16-77
Page 8 2
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THE CORPORATE AUTHORITY AFFIDAVIT
STATE OF INDIANA
SS:
COUNTY OF GIBSOe: )
;i:.�i� F.AL?� , being first du�y sworn upon his oath
deposes and says:
i'ice Yr<sicenL
That he is du �" ��' "� �"�' ?RJGif S?Cr Inc
�y e ected y o e L.:�:�:ici�
Corporation
f.. -_ . ---
; that the Following resolution was duly adopted
Name
at a segniaaxmeeting o£ the Board o£ Directors of said corporation held on
i- 2S - 7_, and has not since been rewked, to-wit:
Date
"Resolved, that the FAUL F3Lr^c
President
- - - - � - - -- � shall be , an a hea is her,epy, authorized
to convey to the State o£ Indiana rea,�.-Sc�sea��tR•of this corpora-
tion, and to execute a11 necessary instruments in connection
therewith; and said conveyance shall be attested by the _
�uc �••nv of this
r5.�.4XPr�A�CX 'lic= rresid�nt - '
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." - . '
`�.J`_ �I ,L� �C - J� � "'� .
Steve Ralph COTpOi'atiOn SP.'Cf'.A`CAY�+� `Vic= Presid=nt
2 S-�'�.
Subscribed d sworn to before me this day
of /V b ��f"'-- .— I ,�9 � 7 � � A a
This
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Gi{n.2[ES G C.T2)i-�ii�!
b�v Commission e�ires � "i"N� � � � I� � ° _
instrwnent �ras prepared by �! o� -�)>� �� ati2�e�
� J�s� `r�i C ��rzic.e��.
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OFFICIAL OPINION N0. 28
DIr. Da�•id Cohcn, Chairman
Indiana Statc Iii};h«•ap Commission
llth Floor, S!atc OCicc T3uilding
Inr3iana��nlis 4, Indiana
Dc�r ?ir. Ca}�cn:
.\
Junc 29, 19G1
This is in responsc to }•our rcqucst for niy O(licial Opinion
a� to ��'L•cll�cr Senalc l.�u �,ilcd Act i\a .°,G� o[ lhc �2nc1 rc};ular
sc�sion of ti�c C�cncral AsscmLly is ajiplicablc to ihc acyuisi-
tion of ri;;ht of ��':ic l�y lhc Slatc lliy:hn:t}• Cummis;ion. Foc
thc �:ikc of hrc� it}•, th:�t act «•ill hc rc(crrc�l lo in this O��inion
b}• its ollici:�l dcsi�;natinn :is thc Acts oC 1�C,1, Ch. 2�' and as
}our rcqucst nu;cs iL �n'��cidcs lhal iL sli:ill bc iii full forcc
a�d e�Tccl fro�i �ncl �ftcr .July ], 1�G1 ��ursn:mt lo lhc cmcr-
bcrc}• cl�u<c ihcrcin. Tlic quc:;liun ns slalcd by yuur Icllcr
i; as follo��:s:
, "Thc L:inil Ar�uisitinn I�i�•i.�ion of llic Slatr: ]ligh-
�c��� Cirnimiscinn is in a quanil�u•y ❑s tu i�s responsi-
bililr un�irr th�� :ibucc-n:imal Acl ���liir.li was pnssr.d by
this last Lc1:i�L•itin'c ancl ���hich will bc clir.clicc July
], 7f�G1. Thc �iro�•i�ioiu oC thiv Act, it ❑�iplicablc to
tiic Statc Ifi�;h«'a}' Cumtnission, �vould mnicc lhc lvork
of thc L�nd Acquisitiou llicisiun morc cumbr,rsomc, Lo
sa�� thc IcasL dn � ic�v of vtn• slalus as an nrm of thc
SL•itc Co�'crnmenl, llicrc ���ould ;ip��c,u• to bc some
qccs;ion as lo ��•hcthcr lhc pru�•i�iuns oC Lhis Acl arc
a�plicablc to thc Stalc lligl���'nY Cuminission.
"�\'e hereby reclucst an o(Tci:il orinion fi•om you as
to tl:c applicaUility of the pro�'isions of this Act to thc
ac�uicition �: ri;,}�t of wap by thr Division of 71nd
.h . � ��C.� .
a
1`JG1 O. A. G.
7'hc.purp<�sc of Ch. 2J:S, si�prn, ia to l�rovidc.a,tiiorc`.�fe•
tivc mc:uis nf colleclin�; thc Iuili:in:i Gross iitconic•,�'.�v
pe::cd u��on Clic rcccipt of �ross incomc dcriccd from.t}ic
of Indi:in;i rcal cslalc or ainy intcrest thcccin. Th�t act: e
of l.`.1G1, Ch. 2J�, pru�•idc:s for aceumplishing such �nii`Pusc .
ail��;tncinJ; Ihc Qu�� d;ilc fnr lhc ����)•n�cnl o[ sucli ��ross incoii
t:ix to "Ihc limc of lhc tr+uisl'cr oC lhc lillc lu such r��;�l� c�lal
or any inlcrasL Lhcrcin' '""�� •fhc }n•uces. I�y �ehich suc
t;�r, is lo bc collcctccl rc��uires Lh:il tlic coim�y rccunlu; sli:
nuC :iccept Cor rr.cor�lini:' :n�y inslrumcnl lor Uic cuucc}�an
o[ i•c;�l c<latc ur ;iup iulcresC Uiarciu uiilcss such inslriimc
conC:iius cillicr ;i�llicsi�•r, st:iinp, ur ;i sl:�tcmcnt uC tl��'r�
trc:u;wcr nllixcil I�y n rul�Lcr s�um�r� c�idiuicinl: li, sir.
l:ross iucnni�� Ln� has I�ci•,u ��aid, or unlcss an aliiiln�il bc su
miticil ��•illi Uic in�Lrinni:nl nncl rccorilyd thcrr���iUi stali:
facls sullicicnL fu xhc���� t.h;it nu la� is iluc nr �ci>•nblc up:�ii t'
procccds rccciccd frum such lr;uisCcr uf ro:�l csl:itc ui• intcr�
thcrcin. Cl�a��lcr 2!)'� is nut an inilcpcnd��nt ;icl, bul in tu:
amcncls tlic Acts uC 10:t:4, Ch. SQ, bcin�c thc In�li,ina <;n
Incomc 'I',�� L;rn�, I�y a�l4iii�; :i nc�a ,ind ailililii�n:�l ��•cti
thcrcl.o Lo bc nninln:ral S��ctinn :Sn. 'l'his 1'.1G1 e1�t i,s t:cnc:
iu iLs a��plic;�tiun anil on ils I:icc ilucs nul :i����c:u' to ��roc:
tor an c�cc��tion in ;�ny casc. ]fo�vcvcr, i�i:ismuch ❑s il is :
onc p;u'L u[ lhc Indi�na Cross Licomc 1:ix llct :is amcn�l�
it is lo bc a�nstru�;�l so as to �:ivc mcaninE; nnd clTccl lo r;'.
and all o[ Utc sccti��ns contpri�iug thc Cross incontr,'C:u I.r.
excc�iting such oiil}' ;�s :irc ciLlicr cxpressly OI' Ill'CCS$1I'
repc:�lcd by ils Lcrms. . .
Sutlicrlruiil, Slatulory Construction, 3rd ��1., Vol.
s«s. �� � os, n�o��, a � os.
Aniong Lhc olhcr �ecli�rns o( lhe Cross incume T�x L
�ti�liich ha��c a �irccl l�c�riny,� upnn >'our {;cucral �iro��lcm :.
which should Ua nolcil and considcred'f,cCorc cnlcring a c
cussion ot Lhc'clTccC ot Ch. 2�3, sn.prn, is Scclion G(n). of '.
Indi;iu;i Cross Iucomc 1':is Sf:ilulq as I:ist :�mendcd l�y •
Acts of.]JS!), Ch. 37G, Scc: 1, �s foun�l in Burns' (l0o`J Su�i;
SccLion Gd-2GOG(n). Subscelion (n) ��•:�s first adilcd to
statutory �irovisions of lhc Gross Incomc 'r:�r La�v b}• '
Acts of ]0�`,, Ch. ;7, :ilt}�oul;h a su6sLantially simil:�r p:•:
S;�J;• �1•.�� �;,...? :" �:..�...;. I,.. ;, ���,....i!;i�ll::� n! :IIl: �:l'C}t., .�i;°,
�✓
,.
� tiien ,� ::ui�; ; i�
l ��)'c:i „ ��, i;r u..��i 'ur :�.;:,�.�:i, �,ur�iu:���:;; ::nd thu
• tonn is undcr ihc hcndiny; 'S :�tc ]li�;h���:iy I)cp:u•tnicnt of
In�liana." IL is my innlc�::t�rili �}; 1I50 LhaL on somc occasimis
thc $L:�Le of Indinnri scrun.; � rcgulnr.l\�arr:int.y I)ced in
ncquiring rcnl cstalc I'or hi; h� :�y purpuscs, in �vhicl� cvent
lhe J;r:u�tec �could I�c sh�����n :u Lhe SLate ot Indi:�na. Undcr
any one of these instrun�enl;, he couniy rccordcr will have
no diflicull�� in delcrinini'ng Ih: L tl�c gr;inLec is Lhc SLatc of
Indi:�nn.
;
i.
'I'hcreforc, it is my upi�iimi t �;�t thc Acl.s uf 70G�.1, Ch. 2'13,
docs nol repe:il or :imr.n�l S�ct' nt G(n) af Chc Graes Income
T�x I..:��v :ind; conscqucni lp, �In� : not aci�•:u�cc I.hc dnc datc for
thc ���� mcnl nf �;russ iiicu:nr. I:i: li:il�ilif;�� �� ith ros�icct to 1{r��.tis
reccipts racci�'cd fruni th�� c�niil •nuiat,ion of rc:il aet:�tc by 1.lic
S!atc of In�li:in:i or in.,fri�mcal: IiLics Lhcrco( or by nn organi-
z:ition gi�cn Ihc �n����n• i�l' c��ni .:mn:il.ion b}' thc SL:i1.c of In-
di,ina or ns lo :uiy ;imn�int:: � ccivcil as �iurchavc pricc or
com��rumicc in cunlcin�,l:ili� n nf such cnnilemn;il.ion. �
cnunf�� rccnr�lrr m;ir 1���,�;1�� ,'r,���nl_ ntt.inslrnniont ��I' �r:u�sf�•r
I�� thr til:ilc nf In�li:uin ur 1�� :ni iitstruinrnl;ililv llicr��uf nr I,o
-_�—�..��
:in�• nrr:unr.:it���n ;:i���n 'ho ��i:�rcr of rnn�lrnin:if,inn liv lltc
tifnlr nl In�li:nci. ��r I�� tl��� f�'tl�r;il ]iu��rrnnirnt nr :in ins�ru-
ntcnt:ili(�� lhcrrnl. �cillirnil ILo'.nrn�if r�j n:nn�i�nt nl I,lic }n•n.es
�nc�,nu; t:ix :uul uilln�ut. Ih� :u!i�l;i�•i�. lhat nn t:i.' � �Ine �r
n;i�ii� i6 iu mc.< Lh:il ilic �1 L's oC J,`,IGI, Uh. 2S'.1:;, ducs not
:��i�il�' lo llic Sliitc ul' In�ii:�n i� r.to ils insCrinncnt:iliLics, nor
to ant• org:�nizalion l:irci� lli�� � m��cr oC cundemnation Uy the
SC:�tc of Indi:ina nnr Lo Ihi� l �iited SLales Co��crnment nor
insCrumenl;ililics lhcroof.
]n closiu7;, �ahilc il i, nol l�c pw•posc uf i.his �,�pinion to
dcicn•minc lhc ullini:il�; I �xn��L nr noiil,isablc status of pro-
cccds from lransfcrs uf rcnl o Latc� or :uiy intcresl lhcrcin,
undcr nn�� circum.f;uicc�, n��� . lhcicss, I�ccausc ihc Acts of
1�G1, Ch. 2�3, .�ripru, �locn nol :i �ply to cithcr sovcrcign, it ;ilso
has np e(I'cct in :inp c;isc �ch rr� �n thc Statc of Indi;uia or tihc
United St:�tcs, a� ;�n iiislrun �nL:ilily thcrcof, is ciLhcr a
�;r�nLcc or n gr:inlnr. Tl�c r��n� ircmcnt Cor aii :ifT'iQavit to Uc
madc by lhc scller i�r gr.�nt�,r ' in thc evcnt no tas is duu ur
p:i}•:ible" ��•�uld apply ���h •ii Ilw �;rantor is �vithin LI11C CI:14.< ��f
totally exempt org:uiization;. �•fined in Sccliu❑ f(i) nf th�•
Gross Incomc Tax 7,a�v, B�n•i:' (195D SuPPJ, ��rii��n ���•
1G8
�.
'L(i01i(i) tvhich or�;;niiisli�ns "�L;�II bu escc}�.c�l l'ruin .�:b�:i:.;ui:
undcr thc provisions of this �ct: "''." Thc rcqu'rremcnt
for such a0'id:iviL would also ,ipply to thosc situalions ot a
minimal consiilcr:it.ion equ:il to or Icss than Lhc �aunu�'.
$1,000.00 deduction lo �+'��ich esch laspaycr is entitled in ctim�
puLing his gross incomc tnx li:ibility; esamplcs of sucli aitu:�-
tions nre quiLclnim dceds or e:�semenls as to �chich 4he monc-
L:u•y consider:ilinn o[Len is unly a technical neccssiL,y ':ind.
lhcrefurc, m:iy ;tmount Lo lolcrn surns such as nnc doll:�r
'I'l�crc n,ury bc uthcr situ:�lions; Icss firoqucnlh• cncounlcr��d
rct�uiriug the :illld;i�it of no t:ix li:ibilit��, :is for in<fn i�.
the cnse of reci�irocal exchan�r.s of rcal esL•itc b�� :ind l�.�cri
Lhe o���ncrs Lhcrr.of n�hich lr:uisfers do not gencrate gro::
incomc La�: li:ibiliLy to Uic exlenL oC Lhc �:ilue of fhc propert�
of which tiLle is so sw•rcndcrcd.
'1'hc aliovc illusl.ralions c��nsliluic somc of the siLualion, ii
«�liich the no-t.as :�Oiila��it roquirement �could nppk :unl indi
catc lhc rcason for lhc ncccssily oC such a rcyuiremcnt b�• th•
Acls of IOGI, Ch. 2�;j, .s'irpru. Ifotvc�'cC, becausc thaC act dnc.
not m:�nitestly :ipply to cither so��ereign, Uu requirement o
a no-tax a0ida�•iL is not ap�rlicaLlc to thc Slatc of Indian❑ o:
the UniCed Stalr,;, or:m instruntenLality oC cithcr, irre���ecti�.
of whcLhcr such soccrci�;n is ihc gr:�ntcc or ;;rantor; thi, i.
true even thuugh the ti�ans:ic(ion is anc creating a liability� fo:
gross iucome tax upon the proceeds decived from such tr;�nsf�r
•
OP'I'ICIAL OPINIOIr' N0. 29
July 7, 19G1
IIonor:iblc Ralph Radcr
State Representalive
Box 296
Aln•on, Indiana
Dcar Representative Itader:
Your Icllcr oC Jwu ]G, ]DG1 hns bccn rcceic�d nnd rends as
follou•v:
, "I :irn �I��,�inniv u( :in �dliciul upini��n J•��I:iti��c tn �ch�•n
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AHOCO OIL LOMPANY
16025 NORTHLAND DRIVE
SOUTHFIEID, MICHIGAN 48075
u
TH I S I S TO CERT I FY THAT ?A.;iTIA.L ??FT,�; P;E pi: i,gA�l,1{OLD I;�iTE°r ;T dat�
tne 30th dav of i•toaember, 1977 2nd conveaed to the State of Indi2na
ss,'=30070
��
WAS EXELUTED BY ��iitchell Sir�!er, ?eal Est,.te i'2r,arer , FOR AND
ON BEHALF OF AHOCO OIL COMPANY, A HARYLAND CORPORATION, PURSUANT TO
AU7HORITY GRANTED TO THE PRESIDENT UNDER TNE TERMS OF A RESOLUTION
ADOPTED BY THE BOARD OF DIRECTORS ON SEPTEMBER 20, 1965, WHICH PROVIDED
THAT THE PRESIDENT MAY DELEGATE SUCH AUTHORITY. THIS FURTHER CERTIFIES
THAT THE PRESIDENT DELEGATED SULH AUTHORITY TO i'_tchell Siir:r.er,
Real Estate r?ar,a�:�r AND THAT SUCH DELEGATION IS IN EFFECT AS Of THIS
DATE.
DATED:
i•iover�ber 30 , 19 77
�72�/E�-
N. P. HADIARIS, ASSISTANT SECRETARY
SUBSCRIBED AND SWORN TO BEFORE ME THIS 30th DAY OF
19 77
MY COMMISSION EXPIRES:
sus�r: ra: eu��:��
Notcry Pvt�iie-�rVoyec [cer.� , ;',ichige �,
Acteg in Oct:L�..^.c �:vciy. ._:iiicav!
nny c�.:�,:::��;, �Xa;,�S i •:z-�a
THIS INSTRUMENT PREPARED BY:
Janet Sv;istal<.
Ftoven�:ber
, /�,/!_!i/%m �� ///� .��%i/�
Susan i•i. P,usnik - NOTARY PUBLIC
, 16025 NORTHLAND DRIVE, SOUTHFIELD, MICHIGAN 48075
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:i�urci�:: CC::','r�'�ci �:< :o i�c uc��:l �r iii��i:�•:::; E�u� pusc:� :�:,ii liiC
form is U11(IG' LI1C hrading."S aLc llil:h�v:�y Dep:n•lnicnL of
]nilian�." 1L is m}• tuulcn:tar.ili �g alsu thal on sr�nic occasions
lhc Sf.:�tc of lndi:ina scrin•�: i rc);ul;u•.1\':�rr:inLy 1)ccd in
ncquirin�; rc:�l cstale for hi� h� :iy pur�ioscs, in wl�ich event
ihc /:r:uitcc ��'ould I�c .tih����•n :i:�,Lhe SI:iCc OC Illlll;lll:l. UI1l�CC
,�nv one of thcse, inslrun��:nl:, he coimt,y recordcr will hdve
no di(liuilty in deicnnining Ih: L the grnnLec is ihe SLaie ot
Lidiana. ' �
'Phcrcforc, il is m�• npi,iimi I�;it thc Acts of ]9G7, Ch. 2!13,
ciocs nol repc:il or amenii S�r.l! �n C>(n) of l:hc Gross Income
T:is I,;���� :�nd, cnnscqu��nil�•, �In� �; not nd�:incc I.hc duc datc for
1hc p�} rocnt. nf �;rnzs incnnn: I:i; li;ibilil;�� ���ith ris�icct: loyl;rnss
rer.ei�its recci��cd�,frum Lh�: a�nil.mnal�iun of rc:il usLiLe by i.he
S;ntc of In�li:ui:� o�` in,lrtnnc il: litics l.hr.rcof nr by� ,in orl.;ani-
z:ilion giccn ihc..Pu�ccr ol' c,�n� .�mnaLinn b)' tl�c SI:iLc of In-
di:iiia or �s to nn�� ;uiir��mt:: t ccivcd as ptn'ch:�sc pricc or
camprumisc in cunlcin�il:iti� n nf sucli cnnilenin:itimi. �
r,rniitl�� rccnr�lrr nt:i�� Irl',�II�� ,'�,�.��1 nn.inslrnnu•nC ��I Ir:tnsf��r'
�in 1h�• til,ilc ��I' Inui:uci ��v I�� :ni iu5trullLt'ulnlilv llicrcuf nr t.o
nii�• nrr;inri.,iii��n ^i����n 'hv i�i'�vet' of rnnilrn�in�ili�in liv the
tit:il'�� �(t In�li;ina. ��r I�� �I��� f:'��lr:il r����oruini�nL ur •ul ins�ru-
nicnL•ilil�� ihcr�v�l'. ���i�limil IhiF-nrnnf nj n:it�nx�nt nf I.lic !.'rnss, �
incnnic l:ix :inii �i�illn�nt. Ihi :rn�l:���iL 1h:iL nn I:i_� �s �luc �r
nu� �����i�� �6 iul u���s LIi:�L ihc �C Is uf 7Jii1, Uh. '�:1:;, docs not
:i�i�ilp lo (Iic Slii(c ul'-lniii�u i � r to iis intiLrwncninliCics, nor
1 �0�:111\' 01'�;:llli'I.:1LIP11 givci� lh�t � m�•cr af r.ondemnal.ion by the
SG�tc of Indi,ina n�,r lo Il�o l niCed �Stales Co��crnment nor
� instrument,ililics lhcrcuL .
� .
In clusin�;', ���hil�:.il i< nol t�c pin���osc �iC this upinion to ,
dctcrminc ihc ullini:il�: I ix:i�d�� or nont,u:iblc si'alus ot pro-
ceccis trom lrinsfcrs ul' rcal i tatc, or :uiy inlcrc�t thcrcin,
tuidcr �n�� circum:l:iucc�, n��r Lhcicss, bccausc ihc Acts of
]�G1, Ch. 2�3, .�ripru, iloc:: no! :i �ply to cilhcr so�•crcign, it.ilso
h:�s np`e(1'ect in ;uiy c:isc �clr:r� �n the Sl:iLe of ludi:ma or the
Unif.ed Slnles, or ;in instriin �nl:iliLy Lhcrcof, iti ciLhcr a
'�;r:uilcc or a gr:inlnc Tl�c r• q� ircmcnC for nn a(Tdavit to bc
made }>y thc scller ur gr.uit��r ' in the evcnt no tax is duc ur
p:i>'aUlc" ��•��ild apply �vli�ii I hc �;rantor is within that cl�ss ��f
Lotally exempt w�l.;:i»ization:. �•fined in Sccliun G(i) of iln•
Cross Incomc Tax I.nw, I3in•i :' (105�J Supp.), F�rli�m ���•`
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2(i0G(i) �t�hich org:uiirations "siu�ll I�c c�ccpicd fioi t`'ta�:�uo::
tmdcr the pro��isions of�this :�cl: '•'." The requirement
fur such aflidnvit ���ould nlso :�pply La thosc S1iU8L1011� OC e
minimal consiilcrntio» cqii:�l to or less than thc., atuiu:ii
$1,000.00 deducLion lo �chicli each t.nspayci-•is entitled in com
putiug his gro�s income tax lial�ility; esamples oC such situa-
lions arc quiLcl:iim dccds or c:��cmenls as lo �chich 4hc monc�
t:uy consider:�Linn 'oflr.n i, unly a lechnical necessii�' :ind
�.,. thcrcfurc, m:iy :imnunt to tolcrn sums such ':is unc doll:�r
'1'hcrc may bc olhcr situ�tions, Icss frequcntly cncounlcrcd.
rcquiriug Lhe a0idacit of n�� las li:ibility, as tor insL•i ir,
thc cnsc of rcciprocal c�chan�;r.s of rcal csL•ite bp and U��ci
t.l�c o��•ncrs Lhcrcof which lr,uisfr.rs do' not gcnc�:�tc �;ros:
incomc I.ax li;�biliLy to thc esLcnL oC thc valuc of thc properl}
of �ti�hich LiLlc is so sin rcndcrcd.
,
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7'hc :i�ovc illuslr:�tions a�nstitutc somc of the siluations ii
tvhich the no-La� :illiila��it ro��uii,entent «•ould :ipply :ind inili
cate�fhc rcason for lhc � �ccs�ily oC such a requirement b�• ih�,
Acls oC 10(il, Ch. 2�3, .svrl�ru. ]Io�cc��cr, bec:iusc th:iC nct d��i
noC nwnifeslly a���ilp to ciLhcr so��creign, Uic rcquirement o
:i no-ta� aflid:icii: is not :ip�ilic:iLlc to thc Statc oC [ndinn:i o:
thc Uniled SLilc,, or:in instrumcntalit�� of cithcr, irrc��icclic.
of'whethcr such so�'crcign is the Sr:intee or ;;rantor: thi, i:
true c�•en thuu�,•h Lhc lr�ns:�clion is one crcating a liabilily� fo
gross incomc l�ix upon ihc procer.ds dcrived from such trnnsfcr
. '. � � •
' OP'P'ICIALVOI'INION N0. 29
� July 7, 19G1
IIonoraLlc Ralph Itadcr
State Representative
I3ox 29G -
�, Alcron, Indiana ' -
Dcar I�epresentative Rader:
�: Your Icller of ,Iune lG, 19G1 hns been receiced nnd reudv as
fullmca:
• -
_ ••1 :im d�•.in�u+ uf :in �dliri:�l upini��n n�l:iti��c ln �ch�•n
`:�nd h���c .;iy�n:�tun•. r.ci�• L�• r�•m�i��r�l (rv�m :� �cli��,:l
�
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OFFICIAL OPINION N0. 28
Junc 29, 19G1
DIr. Da�'id Cohcn, Cn�irman
Indiana Statc Ilif;h�v;i�• Commission
llth Floor, S!:�tc 011icc Building
Indian�, nlis 4, Indi�na
Dcar �ir. Cohcn:
� �
This is in res��oncc to �•our rcqucst for my O�cial Opinion
a� to �� L•cll�cr 5cn:�tc l;nrullcil AcL tio. ,^,GS oC thc �Znd re};ular
�c�;ion of tiic Ccncral A��cmLl}• is a�iplicablc to. thc acquisi-
tio� of i•i;.;hl of «'n}' by Llic SL•�tc lli};h��•:�}• Cuinniission. T'or
Inc �:�kc of hrc�'it�•, that act ���ill hc rcfcrrcd to in Lhis Opinion
b}� i.s otlicial dcsi�;n:ifion as thc Acl: of ]�G1, Ch. 29:; :in�l as
}�ou: rcyuc�t nulcs it ��r�i�•idcs th;it iL tih:;ll bu in full forcc
a::d e lecl (rom an�l aftcr July 1, 1'.1G1 pursu:uit Co lhc cmcr-
Der.c}• cl;tusc thcrcin. Thc quc:;liun �s stat�d l�y yuur Icltcr
is as follo��s:
"Thc L:in�l �1c�.�uisitir�n Dicisiun uC lhc Slnlr: lIil;h-
ic:i}• Cununi>:•inn is in a qu:unl;u�q as tu its rctipontii-
�ililr u,ulrr (hr alro��•-n:imcil Acl �eliir.li ���:�ti pns'sr.il by.
this l;ict I,ci;i�l;ilurc and �vliich will bc clTr.cti��c July
1..]f�Gl. Thc pro�•i�ions o( lhiv Act, if :�pplicablc to
tiic Sl:i(c Ifi�h�ca�' C��rTnnission, ��'oul�l m�icc lhc �vo�9c
o( thc Land Acquisilion lli�isiun morc cumbr,rSOmC, lo
sa�' thc Icnst. 1n cicw of uur stalus as an arm of thc
- • SL•�;c Co�'crnmcnt, thcrc �`�ould :il�pcar to bc some
qccs;ion as to ��:hetlicr lhc �>ro�'isiuns oC lliis AcC arc
• �, a�plic��lc to thc Stnlc 3ligh«•ay Cummission.
"�Ve hcreby requcst an o(licial oj�inion from you as
to t}:c applicaUilily of thc pro��isions of this Act to thc
acq�;i�;;in:� of ri;;ht of �vay hy thc Dieisicn oi J.and
' � i��ci o. n. c. -
7'hc purpnsc of Cl�. 20:5, zn/�r•a, ia to provlilc a tnoi•c •e(icc
tivc ttlC:llty of cnllccting thc Indi:in:i Cross inCOr,ic 1'��� �n
' pn�,c�l u��on liic rccci�it ot �rvss incomc cfcri�•cd fi•om t}ie sa!
1t� ot Intli:ina rcal cstnlc ��• ;<<�y inicrest thcrciu. That act, /�c'
oI 1�G1, Ch. 29i;, pru�•idcs tur uccom�ili�liing such �nii•pusc U
n�le:uiciii�; thc iluc dnlc fnr Llic ��aSnicnl of such gross incou'
� tax to "Ihc limc of lhc lransl'cr oC lhc LiLlc lu such n�al cslat
or nny inlerctit Llicrcin' '�o- +" •1'hc �n�oa�ss liy �vhich suc
L•ir, is lo I�c collcclal ra�uires Lhal lhc counly rcconlcr �ha.
nut ❑ccc��l (nr rr.cur�linit' :niy inslrument 1'or U�c cuin•r.}�:iiu
of rcal c�L•ilc ur sn;� iulcres: tlu;rcin uulcss sur.h instrnn�c:
conl:iius ciUicr adl�cxi�•r. ,I;unps or ,i sl:ilcmcnl uC tl� n���'
lrcn�;in�cr :illisc�l li�• n ruLl�cr st,imp, ccidcncin�; l� su;
�;russ ina��nc las has bccn �iaiil, nr uiilcss :iu alii�la� it bo su
miLfal ��'ilh llic instr�nncnl and recorilril lhcrr��ilh ,lali:
faclti sullicicnL to tihow th,it nu las is iluc nr �c��'nlilc u�i:ni t'
Proccecls rcccicc�l fruni tiuch lr�iislcr u[ rral �st:itc or infcn
thcrcin. Ch:i�ilcr 2!CI is nnl ❑n inilc��cndcnl :ict, huC in fu:
amcn�ls Ihc Acls of ]`1^:i� Ch. 50� Lci���� thc In�liana C;r�
Inconu 'I'ax l.a«•, li�• :ul�lin�; a nc�a :inil ,id�litiun:il ���cti
thccclo l�� I�c nnnil�r,rcil Soclimi :I:i. '1'liis 1`1G1 Acl is 1:cnc:
iu iLs n�i��lic,iliun :uul �in ils I':icc iluc. nut ;i�i�ic:u� to �uoci
for :�n c�cc��liun in ;uiy c:�sc. 1(on�cvci•, in:�smuc'i ;is il is ;
onc �ru-t oC Uic Indian:� Cross Incomc 7'ii� Act :is amcn�i.
it is lo hc cnnslrucd so as lo E;icc mcaninl; :u�d cfTcct to r:'.
and all o( thr, sccti��ns com�irisiug thc Cross Incomc T;i� L::
cxcc��liny; such only as arc cithcr espressly or �icccssar
repc:ilal l�}• ils Lcrms.
Sulhcrl:uiil, Sl:itulory Coustruction, 3rd ��1., Vol.
� Sccs. �1703, 4704, 4705.
Among thc olhcr �ec(iuns o( lhc Cros; Incumc Tax L
�vhich lin��c a ilirccL bc�riny; upmt your, �;cucr;il prohlcm :.
which should U�� nolcd �nd considcrcd Lc[orc cnlcrin}� a c
cussion o[ L�ic'cfTccC or cr,. z�s, su,��ra, is Section G(n). of :
Inilinna C�•�ss Incnmc 1':�s SL•ilulc, as IasL :imaidal l�y '
Acls of.1J59, Ch. 3iG, Scc. 1, ns found in Purns' (10:iJ Sup;
Section G1-'�GOG(n): Subseclion (n) «:�s fu'sL adiled to '
stal«Cory provisions of thc Ci�oss Incomc 'Caa La�v by
Acls of ]0;i, Ch. 47, al,houf�h a subslnntiall}� �imilsr pr�
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