Right of Way - Ohio Valley Coal Company INC, Ohio Valley Coal Company INC_5/14/1976• !I • .
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OFFICIAL OPINION NO. 28
June 29, 1961
DIr. Da�•id Cohen, Chairman
Indiana Stnte 3Ii�;h«�:i�• Commission
• llth Floor, Stn[c 0! icc Buildiug
indinna, nlis 4, Indiana
Dcar �Ir. Cohcn:
This is in responsc lo your requcst for my Oflicial Opinion
a� to �� 1:clLcr Senalc I;nruliccl Act No. �GG o[ Uic �2nd re};ular
se�sion of ti�c Cenerr�l A�semLly is applicable to the acquisi-
tio❑ of ri;;hC of u'n}• Ly Lhc Slatc I1ij;h�e:�}• Commission. P'or
thc �:ikc of hrc�'it}•, th:it ncl ��ill hc refcrrcd to in this �O�iinion
b�• i.s uilici�l dcsi�;nslion :is thc Aclti oC lOGl, Ch. `LO:� nn�1 as
}•uur rei�urst nolcs it �n•ncidcs lh;�t iL sli:ill bc in full forcc
and e�ecl from anil afler July ], 1�G1 �wrsu;uit (o Che cmcr-
gercp clausc thcrcin. Thc qucr;liun ns slalcd by yunr Icticr
i; as folluns:
°Thc L�nil Aa�uisitir�n I)icisiun oC �hc Sl:itr, Ilia;h-
• n'�)' Cummis�inn is in a qunnclary tu tu ils restionsi-
bilitc imilcr th�� nl�u�c•n,imal Acl teliicli ���as passr.d b}•
this I:ict Lc}:isl:ittn'c ;incl �vhicli will bc.dfccli�•c July
1, 1"GI. Thc pro�•i�ions o[ this Act, iC applicnblc to
tlic Sla(c i[i�;h«•��' C��mmission, �voul�l malro lhc �vorlc
o! thc Land Acquisiliou lli�•ision morc cwnbr,r,somc, to
sn�• thc IcasL In �•icw of vur st.ilus as an arn� of thc
Sla;c Go�'crnmcnt, lhcrc ���ould appcar to bc somc
qcc�';iun as to �chcll��r thc pcu�'isiuiis o[ Ll�is Acl arc
a��plicablc to thc Slalc Iligl��cay Cum�uission.
"\Vc hcrcUy requcst an ofiicial oj�inion from you 1s
�,: i to t}:c applicaoility of the pro�•isions oP this Act to thc
acquisi:ion of ribht of way by thc Division of I1nd
� Acquisition."
18U1 V. ��• ��•
7'he purpose of C1,. 29's, s��pra� is to providc n more eRcc-
tivc mc:uis of colleclin�; thc Iuili:ina Grosx incomc Tax im-
po�:cd u�rou L�IC TCCC1�1t OL {LCU55 incomc dG'iccd [rom thc salc.
o[ Jndi:ina rcal cslalc �r :�ny IIILI'1'L'SC i�1CPC1i1. T{1:1C nct, Acts �
o[ l.PGl, Ch. `LJ:;, pru�•idts for accomplishing such pnepusc b}•
a�l�:incinl; 1]ic duc dnlc 1'nr Lhu �ra1'mi�ul n[ such gross incoinc
lnx to "Ihc limc of Lhc lransl'cr of lhc litic tu such r�:il cslatc,
oc :iny inlerest Ll�crcin' '°"�� 'i'lic procc•s l�y �ehich sucl�
L•ir, is to lic collccicil cc��uires LLaL Lhc counly rccordcr �hall
nut accept [or rccur�lin�r ;ui�� inslruinaiC for lhc'cuu�'c}�:uicc
of rc;il csl;ilc ur ;iu;� iiilcrest thcrcin tmlcss sur.h instrunicnt
conlaius cilhcr :idhc::ivr. stamp, ur a sL•ilancnl u( lhc coi�nty
trc:u;in'cr :illixc�l by ;i i•ul�l�cr sl.imp, c�'idcncinF; lh:�l sui'h
gruss ina,nic lns h;is bccii ��ai�l, or nnlcss :�u aliiilacil be suh.
ntillc�l ��•illi llic in�Lrin;u:nL ;uid recorilotl lhcrc���illi sL�ling
f:icls su�licicnl. Lo >;ho�v th:�t nu Inx is iluc nc ��:�}';iblc u�i:�n ihc
In•occeds rcccivcd fcum sucli lransfcr uC n:�l asL�tc or intcrcst
thcrcin. Cha��lcr 7!1(; is nul an.in�lupcndcnt ncl, buC in furm
:lllll:ll(�S lhc Acls of ]`.l:t:t, Ch. �i0, bcin�: thc�inclinna (�russ
Incomc 'l'��x I.,ia•, I�y ail�lin�; �i nc�v and nd�liliun:il s�rclinn
thcrclo Lo l�c nunil�crcd Scclinn 12:�. 'l'liiz 19G1 Acl is l:cncral
in its :i��plic�iLiun :ui�l �iii ils I':icc �lucs nut :i���ic:u' lo ��ro�'i�lc
for an excc�itiuu in any c:isc. Ilmacvcr, in:ismuc!i a� it is but
onc p:u•C oC lhc Indiana C�•oss Incomc 1:ix Act as arncndcd,
it is lo bc cunslruccl so as lo F;ivc mcaniut; and cliccl lo rach
and all of Uic scctiuns compri�ii�g lhc Cross incomr. 'fos Law,
cxcc��linE; such only :is :u•c cithcr cxpressly or ncccssarily
rcpcaled by ils tcrins.
SuLhcrlanil, Slatutory Coustruction, 3i'd ��1., Vol. 2,
SCCS. 4�IO.i� 47O'I� 41OJ.
Among thc olhcr �ccliuns oC Lhe Gross Incumc 'I'ax La�v
wliich La��e a�IicecL bencin�, u�mn your �;ener;�l prohlem and
which should be noled and considcred hcforc enlcring a di;-
CUSSIOII ot lhc e(TccC o[ Ch. 2�3, sn.pra, is Sccliori G(n) ot tlic
Indiann Cross Incomc '1'nx Slalulc, as last ;�tncndcd l�y thc
AcLs of 1'J50, Ch. 37�, 5cc. 1, as fotuid in Piu•ns' (]O�i� Supp.),
Scction G•1-2GOG(n). Subscclion (n) ��•as first �d�lcd to the
statutiory provisions of thc Cross Incomc 'Paz La�v Up Uie
Acts OE iOSS� Ch. 47, although a substnntially similar pro�'i-
sion had becn in force liY � re�ulation of Lhe Gross Income
l03
�. 159
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thcreLy convcycd is Lo bc us� d'or hi};hway purposes,and the
form is undcr the hesding "S �ite IIi};hwny llep:irlmenC of
Indiana." lt is my undcr<L:u,ili �g also that on somr. occasions
lhc SL.ilc ot Indiann sc�ur�.; � rcl.:ular Warr:mty Dced in
ncquiring re:il est:iLe for }ii; h�':iy purposes, in tvLich event
thc gc:uiCec �vauld be tili�nvn a: Lhc SCaCc oC Indiaua. Under
an�• onc o[ ihcsc inslrtnncnl:, hc ctiunCy recordcc will havc
no diflicult�� in delerinining IIc C the gr,inLee is Lhe State of
I n cl i 1 n:t.
ThcrcCmc, i� is uiy upi�iion l�at Chc Acts o[ ].9G1., Ch. 293,
docs not repcal or amr.nd &cti �n f(n) oL' t;hc Grt�ss Incomc
7'ax L.aw and, conscqucnl l�•, �lo� ; not tidv:u�ce thc dnc date for
thc pa�•menL oC �;ross ina�nic i;c liabilif.y wilh respcct to gross
receipls reccived Crum Ch�� a,nd mnaLion oC rcal esl�ike by i.he
St:ite of Tndi:in;� or insLnnncnl: IiCics Chcrcof or by :ui orgnui-
zaLion �;i��cn Lhc pu�vr,r ul' a,ni ,:mnaCion b,y Chc SI.aCc oC ln-
di;ma or ns lo any unu��inl:: i�ccival as purchasc pricc or
comproniisc in cuulcin��l:ili�.0 nf such cundemnaLion. �jy�
count�• rcr,nrilrr ma�� l��A�,ill�� .ta��tnt: ;u�-insU•nmonC'ut t.ransfcr
�
"lii �hc tiLi�c nl' Inilt;uci ��r In ;u,.iusLcunu�nlulil�,v CliurcoP or Ln
:III\' f1t'l"�llll%:II Illll 1'ICi'll ' �ll`
til:i�c nl Indi,in:i� ��r t�� �I��: f
nir.nl:ilitv IlScrrnl' �ci�(liniil. I1�
incoinc l:is :uiil �cilli��uL Ih�
�
�
i
vi.nuic. i� ionu�c; uci� uic �� is u� �,:iui, t.n. �:�c�, cwes noc
apply Lo llic Sl;itc uf In�lian i� r to i�s iusl:rumenL�iliCics, nor
to :ui)' orl:;uiir.aliou gi��ci� Ch�� ��nvcr of condcmnal.ion by the
Slatc of Indiana nnr Co Iho l �iiCed SLalcs Go��crmnenC nor
insCrumcul�ililics thcrcof.
In dusi�i�;, ���hilc il i� not t �c pin•posc uf I.his opinion to
dctccniinc llic ul�.ininlu I�s:i��L ur nnnL•is:tblc sl',tlus o( ��ro-
cccds f1•crm ti:uisfcr� uf rc,il o l�ilc, or aiq� inlcresl Chcrcin,
undcr :�n}� circumsl:uicc>. n.:�•� . Lhcics::, I�ccsusc thc AcCs of
I'JG1, Ch. 1{93, .�ripra, �loc� nn: :i �pl�� Lo cilhcr so�•cccign, it ;ilso
has np c(1'ccC in an�• c:isc u'h r� n thc SLnLc oP Indinna or thc
United SLilcs, or an iii.�triui mtaliLy thcrcoC, iv cil,hcr a
�;r,rnLec tir a?:r:inlnr. Tl�u r,���i ircmcnC Cur an alliilavit to bc
madc by Uic scllcr or gr.inl��r ' in thc evait no tas is duc or
p;ipablc" ���uuld ap��ly wli •u Il�c �:r:inlor is williiu Lh;�L clnss ��f
totally exempt org:u�i•r.alion:. c�fined in Scctiun f(i) of tln•
Gross Incomc Tnx I,atv, Buri :' (195� Sup��.), ��cli��n �'�1•
1G8
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2GOG(i) which organizulions "�hall be excepted from tnxation
undcr thc provisions of this act: '''." Thc requirement
for such n(lidavit ���ould alsn apply to tihosc situatiops of u
minimal consideraliun equal Lo or less than the �annual
$1,000.00 deduclion to which cach tnxpaper is cntiUcct in com-
puting his gross income ta� liabilily; esamples of such situa-
tions :u'c quiL-daim dccds oc c:iscments ns lv ��'hich thc ntonc-
t:u•y consideration often i, unly a technical necessil}' :ind,
therefurc, tnay :tmoimL to lolcen sums such as one dollar.
Therc niay bc olhcr siluntions, Icss IrequcnU>• encountcrcd,
re��uirin�; Lhr. a(IidaviC oC no t;ix liabilily, as for instancc in
Lhe c�ise of reciprocal c�chan�;r.s of rcal esC:ite b�• an�l bct«•ccn
the owncrs thcrcof �ahich tr,instci•s do not 6�C�1Ct';1iC gross
incomc Cax IiabiliLy to Lhc exlenC of the ealuc oC thc properly
of which titic is so surrcndcred.
'I'hc al�ovc illusLralions a�ustilutc some of the siLuations in
whicli Uic no-L,�x ;�(li�I:i��iL rcquirement �vould applc an�] in�li-
cate l.he reason Ibr Lhe necessity o( such � requirement b�• the
Acls of l�Gl, Ch. 295, sv�pru. Ilawe�•cr, Uccausc that acl dn�;
noC m:�uifcsLly ;�pply to r.itlmr sovcrcign, thc rcquircnicnt of
a n�rtax u(lidavit is not np��lica6lc to thc Statc oC Indiana or
the UniCcd Slates, m• au in,lrumenLaliLy ot eitlicr, irre���acti�e
of wheCher such so�crcign is the fi�':<<�tee or grantor; thi, is
truc c�•en thuugh Lhc Lransaclioii is onc crcating a liabilily� for
giross income t:�x upon the proceeds derived'frmn such transCcr.
OI'PICIAL OPINION N0. 29
July 7, 1�JE1
Honorsblc Ralph Radcr
SLaLc RcprescnCaLivc
I3ox 2�1G
Al<ron, Indiana
Dear Itcpresentalive Rader:
Your Icticr oC Jimc ]G, 19C,1 hns bcen rcccicod nnd rends :is
lullmcv :
..I :un dryinniv nf :ui ulliri:�l upiniun n l:iticc lr� �ch�•n
:�nd h���r ,iK�c�iur�•. in:��• L�• romoao�l (r��nt :i +cir����
I��J
� •� FORM LAE 168
. ACCESS RIGHTS, ONLY
� �
QUITCLAIM DEED
P�ojecr RF-28 ( 76 )
Ca� 1133
Pmcel 9A
,
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�4is�narncure�irnessa4, T��i�COr/iP (/ALLC-Y C�A� �oniPflNY �NL, ol=ilr-i�%UCKY
aJ NfTJDFR501•I County,intiuStateoJ I(ENTUCI<Y RELEASE AND QUITCLAIM ro
rhe STAT'B OF II�IDIANA jor and in consideratiort oj
ONE D���HR ANV OTHEli GOo� ��Nd V�LUAf3LE ('a�✓��oFPArioN �� 04� Dona,s,
the receipt r�hereof is hereby acknowledged, the foZZou�ina described rights, easemenis, and
interests in and to real estate situated in GtesoN County, Indiana, to �it:
FOR THE PURPOSE OF ESTABLISHING A LIMITED ACCESS FACILITY� THE PERMANENT EXTINGUISHMENT
OF ALL RIGHTS AND EASEMENTS OF INGRESS AND EGRESS TO� FROM� AND ACROSS THE LIMITED ACCESS
FACILITY �TO BE KN04lN AS U.S.R, 41 AND AS PROJECT RF�28(�6))� TO AND FROM THE ABUTTING LANDS�
IN WHICH THE UNDERSIGNED 041NS CERiAIN MINERAL RIGHTS� ALONG THE LINE DESCRIBED AS FOLLOLJS:
COMMENCING AT THE SOUTHI•lEST CORNER OF THE EAST HALF OF FRACTIONAL SECTION 5� TOWNSHIP 4
SOUTH� RANGE j0 WEST� GIBSON COUNTY� INDIANA� THENCE NORTH 88 DEGREES 27 MINUTES 00 SECONDS
EAST 182.64 FEET ALONG THE SOUTH LINE OF SqID SECTION� THENCE IdORTH � DEGREE 33 MINUiES OO
SECONDS WEST 37.27 FEET TO THE POINT WHERE THE NORTH BOUNDARY OF S,R. 6B MEETS THE NORTH—
EASTERN BOUNDARY OF THE INTERSECTION OF SAI� S.R. 68 AND U.S.R, 41� THENCE nORTH 49 DEGREES
01 MINUTE OB SECONDS WEST 164.90 FEET ALONG THE BOUNDARY OF THE INTERSECTION OF SAID S.R. 68
AND SAI� U.S•R• 41 TO THE EAST BOUNDARY OF SAID U.S.R. 4'I� THENCE NORTH O DEGREES 06 MIl�
UTES 00 SECONDS EAST 182.59 FEET ALONG THE BOUNDARY OF SAID U.S.R. 41� TNENCE NORTH 88
DEGREES 27 MINUTES 00 SECONDS El1ST 10.00 FEET ALONG SAID BOUNDARY� THENCE NORTH O DEGREES
06 MINUTES 00 SECONDS EAST 262.00 FEET ALONG SAID BOUNDARY TO THE SOUTH LINE OF THE OWNERS�
LAND AND THE POINT OF BEGINNING OF THIS DESCRIPTION: THENCE NORTH O DEGREES 06 MINUTES 00
SECONDS EAST �99,52 FEET ALONG SAID BOUNDARYi THENCE ALONG SAID BOUNDARY NORTHWESTERLY 797.94
FEET ALONG AN ARC TO THE LEFT AND HAVING A RADIUS oF 6�466.20 FEET AND SUBTENDED BY A LONG
CHORD HAVING A BEARING OF NORTH 3 DEGREES 26 MINUTES 07 SECONDS WEST AND A LENGTH OF 797•43
FEET� THENCE NORiH 1 DEGREE 31 MINUTES.45 SECONDS WEST QD.84 FEET ALONG SAID BOUNDARYi THENCE
NORTH 1 DEGREE 36 MINUTES 31 SECONDS WEST 102.31 FEET ALONG SAID BOUNDARYi THENCE NORTH O
DEGREES 78 MINUTES 31 SECONDS WEST 103•02 FEET ALONG SAID BOUNDARY� THENCE NORTH 4 DEGREES
32 MINUTES 37 SECONDS WEST 102.51 FEET ALONG SAID BOUNDARY� THENCE NORTH 7 DEGREES 40 MINUTES
49 SECONDS WEST 102.34 FEET ALONG SAID BOUNDARY� THENCE NORTH 11 DEGREES 56 MINUTES 27
SECONDS I^�EST 102.26 FEET ALONG SAID BOUNDARY� THENCE NORTH 15 DEGREES 04 MINUTES 52 SECONDS
WEST 102,33 FEET ALONG SAI� BOUNDARY� THENCE NORTH 14 DEGREES 4$ MINUTES 36 SECONDS WEST
75.42 FEET ALONG SAID BOUN�ARY AND TERMINATING ON THE NORTHIJESTERN LINE OF THE UNDERSIGNED�S
LEASEHOL� PREMISES• THE ABOVE—�ESCRIBED ACCESS CONTROL LINE RESTRICTION SHALL BE A COVENANT
RUNNING WITH TNE LANO� INCLUDING ALL OF THE UNDERSIGNED�S RIGHTS A��D EASEMENTS THEREIN� AND
SHALL BE BINDING ON ALL SUCCESSORS TO SAID RIGHTS AND EASEMENTS IN THE SAID ABUTTING LANDS.
R
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Ko'` 8-13-76
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SEP 1 5�78 Page 1 �
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� Thts /nctrumen( P�epmed b .............................------°���'�"........�""'-:�'°
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FORM LAE 168
ACCESS RIGHTS ONLY
�
u
�jn �irnr�g #}Jqrrcof, d�e said G Rn �Y roR
ha5 hereunto set �r5 hond and seal , tku
---°.°--°°°.....- -°-- .........
TNL• OHIO.�RLLEYC
-°--°-�-r /.../....�.7.../..°°--- ....
� y; �'U.l.�:S.L��:v.il
�A/it�1�M �P,AN
A7tsT; (i(C!�rl-G�
DAVID DEFP
-------- - -- .............--°--
._.....°-- �------------° ------�
-°-°-------°-- ..............°--..
�-- ....-�---.....-.-°°--�-°- -�-
� .. ..... .......°.°°-- .°--°-.....
.....-°--�-°-�--- ----°-°°---....
...- -�--°.°--°---.....°---°°---
25th day of
'u h rn N Y J�+c, t�f {f FN Ttl �eal)--...
.....---� -- --------°-° -... -..(Seal) °-
.�. iiY.�f!Mra��,(SealJ----.
N (.Lr> PR�s�DC�JT� ,�a „
ITS S'c2RETAA, y �
.---.(Seal).---
� PROJECT
CODE
PARCEL
A ugust
RF-28(16)
1133
9A
_I
19 76
........ .. . .... °--(Sea l)
-� . ..................°°°- -- - ..... - �-°--...........(Seal)
� ... ...........................-°-° .......---........(Sea1)
--.°-°-°--°°°. °--°........(SealJ
°°-•--....---. _(Seal)
--°--------°---°------...-°-°-°°----...---..(Sea1J
...._..(Seal).....°-.-°-. _°--------�------°-----°°
Seal)----.....
...-°--------..(Sca!)
......-° °---°-----------------(Seal)
=�--.... �---=-•�-----......-•---•�-°--°-----•-------°--°--:..-�----�---��---- .......(Seal).-�-�---�- �--°--..-°°-•---••-°---°--...---�--...--°------° ......................(Sea!)
') � �;: :
_ :'i;_
-, � �'. :�'_:.,: . �.:�-_'.:'
, . ,....
- '!.STATE OF�F27�St1A;K�n.tuCk�Y.--------------°°-°°---�----�---.........I��nder.�o�---...°-°----°- .................°----.........Counry, ss:
. .,.,_, .
,.. - ; :;.;.:
._.... �, 2oth
.Y:;:.Be/ore mt,.}he undcrsigned, a Norary Pub(ic in and for sQid Counry and Statt. �hi,r---°--°-.....°--°--°---.....---°---°--°--...--°-------
. �..
,. .:_,.:,
_ __
:_;;,:;:sday..o/,t--------•:A.ugust.---°°-------------------------- A. D. 19.76 r Pnsoreally appeared the wiriun named..William Brar�a_man,
°ii: :.)9':.-' : - .: "" " '
=-»�;� � .......:....._President and_David_Deep,_.Secretary Fn� TyEOHioVAt�E-YC'o��Ca�y�qNy /n/C.
:';:::�:C7;l.;i:P...S.1.Y.!. u k.1.a.7...-° ..............._....--.--------°--°-----.....---Grarstor--�---------.°---...in the above conveyanct, and acknowl-
,-.:::�i?::.:; ;.::; -
� cdged the same to be ...::.........their___,_.ya��ntary act and deed, Jor rhe uses and purposes herttn mtnlioned.
I hnvc hertunto .ru6scsibed my nanu and af/'ued my o8'rcial seal.
My Commission ezpires....A'I.ax.�}]..20...19.77......-°°-° ...............ti.�L:y:�1:..(;:..:>.i.'�.........---------.•._.-Norary Public
1� i 1 : �\ <>'Y--�
Linda D. 1Vorman
STATEOF INDIANA�.."_."._._'_........""....""...'_.'.""'...""".."_"._.." ................"""
Before me, tht undersigned, a Nolary Pu6lic in and for said County and S�ate,
day
......., A. D. 19........; personally appeared the within
JS:
.................•°---....---------°--°°•°°-°°-°-°°°--°--.......-°°.--°--.........Grantor-•-°--°°--°°-----.in the above conveyanct. and acknow(-
edged the same ro be ................................valurtrary acr artd deed, Jor the uses and purposes htrtin mentioned.
/ have hercunto subscribed my nanu and ajfiud my o8'icial sral.
My Commiuion
gco t 5_ p76
.�i✓,�'J'�/���
Page � 2
----------------Notary Pvblic
q,FF - 5
..' -
.
,+
THE CORPORATE� AU'1HORITY AFFIDAVIT
Kentucky
STATE OF �fi�
SS:
CWNTY OF F{enderson
•
nr��i7n r��FO , being first du�y scrorn upon his oath
deposes and says:
That he is du�y elected Secretary of the ,�, �.,,-�, rn•.r rr•�n•�.r� �c of
Corporation
F'f'�irr•v � that the following resolution was du�V adopted
Name
at a regular meeting of the Board of IJirectors of said corporation held on
A ,„, r , and has not since been revoked, to-wit:
' Dat�—
"Resolved, that the ,. ., , : ; ,- ,• ; � � �._
President
shall be, and he is hereby, authorized
to convey to the State of Indiana real estate o£ this corpora-
tion, and to execute all necesssry instruments in connection
therecrith; and said conveyance shall be attested by the _
r�ainn n.r,n Oi t.tL19
Secretary
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."
. , ,,,,�/��:_
���
' Corporation Secretary'
�'��•,; �' Subscribed and surorn to before me this
:`n°� � �• "
, . �
':r,: � c- ��' �>�\ , 19 "14-. •
; ��(,'::,� C.'of - �i
_ rl:: t. i.� ";. �.. �.
_ �::'�. .e:o; ,.�j:. .
= y � ..i'` :`;]'._.
��'
D2vid Deep
�\ �-\l',� �
_' � �� '.f�::�',.'i :�`.'` �'�_,� V'\\� � �1.���� �)Z/bv��:,l��
_c
- " - -� ��5�' Notary Public
%, ;::�' �,
'����11111111111�"�
Linda D I•:ornan
Ny Commission expires ��-���:\.C/�� <<�� �C�, �
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