Right of Way - Ohio Valley Coal Company INC, Ohio Valley Coal Company INC_4/22/1976 (3);
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: •""r�oRri �LAE .168
ACiESS RIGHTS ONLY
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QIJIT�LAIIVi I�EED
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Projecr �-28( 16)
Code 1133
Pmcel 21A
�4t6 ��riDtrtttt[t �itti[SStt4, That �
�/�io ��,',�-�,E� CO�.0 C,O/viP/S'/V�! 1✓c. a F%�t ,✓,Tdc:/li.�
01 f��/v Ati 2.J��/ County, in the State oJ ��n/rvGiCj/ RELEASE AND OUITCLAIM to
- the.STATE OF INDIANA for and in consideration oJ '/
--� U/U� �� �a) _
/}/t�D C T/f� � L-�ooU sro� !/kG U/r�3�K Co n(Si•/� r2rf rio^/ Dollara.
the receipt whereof is hereby acknowledged, the follo�ing described riohts, easements, and
inierests ir ard �o reaZ estate situated in 6tesoN County, Zndiana, to �it:
FOR THE PURPOSES OF ESTABLISHING A LIMITED ACCE55 FACILITY� THE PERMANENT EXTINGUISH—
h7ENT OF ALL RIGHTS HND EASEMENTS OF INGRESS AND EGRE55 T0� FROM� AND ACROSS THE LIMITED
ACCESS FACILITY (TO 6E KNOIJN AS U,S,R, 41 AND AS PROJECT RF-28i16))� TO .4ND FROM THE ABUTTING
LANDS IN 47HICH THE UNDERSIGNE� OWNS CERTAIN MINERP.L RIGHTS� ALONG THc LINE DESCRIBED AS
FOLLOtdS: COMMENCING 594 FEET NORTH 88 DEGREES 53 MINUTES 00 SECONDS EAST OF THE NORTHMEST
CORNER OF iHE SOUTHEAST QUARTER OF THE SOUTHEAST QUARTER OF SECTION 30� TOWNSHIP 3 SOUTH�
RANGE 10 WEST� GIBSON COUNTY� INDIANA� AND RUN THENCE SOUTH 777,4 FEET TO AN IRON IN THE
EAST RIGHT OF WAY LINE OF U.S, HIGHWAY NUMBER 41 �THE FOREGOING PORTION OF THIS DESCRIPTION
BEGINNING 1•lITH THE WORDS �'594 FEET'�� EXCEPT THE BEARING NORTH 88 DEGREES 53 MINUTES OO
SECONDS EAST� TAKEN FROM DEED DRA4JER 1� CARD # 1614) AND THE POINT OF BEGINNING OF THIS
DESCP.IPTION: THENCE NORTH 37 DEGREES 23 MINUTES 00 SECON�S WEST 163.50 FEET ALONG THE NORTH—
EASTERN BOUNDARY OF U.S,R. 41 (ALSO KNOWN AS THE EAST R16HT OF WAY LINE OF U.S. HIGHWAY
NUMBER 41) AND TERMINATING nT THE SOUTHWEST CORNER OF THE LANDS IN 4JHICH THE UNDERSIGNED
HEREIN O19N5 CERTAIN HINERAL RIGHTS, ALL BEARINGS IN THIS DcSCRIPTION� WHICH ARE NOT TAKEN
FROM PREVIOUS INSTRUMENTS ARE BASED ON THE BEARING SYSTEM FOR STATE HIGHWAY PROJECT RF-28�16),
THE ABOVE—DESCRIBED AECESS CONTROL LINE RESTRICTION SHALL BE A COVENANT RUNNING WITH THE
LAND� INCLUDING ALL OF THE UNDERSIGNED�S RIGHTS AND EASEMENTS THEREIN� AND SHA�.L BE BINDING
ON A�L SUCCESSORS TO SAID RIGHTS AND EASEMENTS IN THE SAID ABUTTING LANDS.
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Thi.t l�crtrument Prepared .b�� ._...........--- °-�����.���.`.!�.:`.:.:'.`.� V'
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FORM LAE 16B
ACCE55 RIGHTS ONLY
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�n �icnrss #�4eccof, rhe .mid C�'2 /� /1�T0�
has lureunto set �r hand a„d seal , this 22 "'�
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''_Bcrare lne;.lhe undersigned, a Not�y PubGc in and Jor said County and Seate, this.�.l Z�`.''t=:_.._...
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cdg'ed the same to be.__�� � ::....::...:.._.._._voluntary act and deed, �or the usu dnd p�oposu hatJn merttbrted.
/ have hereunto aub.xribtd my nmrte and a�'iud my o�icial xal.
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My Commusion espiru_:�: : --�. �� � � ':t:._.�<�_. s _� _ \�� �i �`, l. . : � �::Z \. �1 ��t: �,. : Not�y Pub(k
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Be%re me, tht und��sfgned, a Notary Publie In and Jor said County and Sfare, this....•-•_•-_••__-•-•_._..__...._..._..__.__.._
day o}..........._...�_ ..............•-•...__._....._...... .�. D. 19•••-••-: Onm�' aPP�m+ed 1he wltliln mm�ed...__.__..___.�_._..
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edged the ume to be.__.........._•_••-.......voJuraary oet ad deed, Jo� the uxa and ptvposu Atne7n mtntkned.
! havt hercunto submibed my nanu and a�iud my offretal xaJ.
My Commiuton
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0I'INION 28
porlions of the Indi�ina St;�t,e Policc Penvion Act nnd the Pen-
sion Truvt Ab•recment, nnd t,hcrefore all mny be carricd out in
h:irmony.
OFPICIAi, OPINION NO. 28
June 2�, 1961
Mr. llavid Cohcn, Chairmin
Indiana SC:i�c Highway Commitision
I.7Ch i'loor, Statc O(licc I3uililing
Indi;�napolis 4, Indiana
Dcar Mr. Cuhen:
This is in response Lo your requcst for my Oflici.il Opinion
as to whe�.hcr Sen:i(e 13nrulicd Act Nu. 3f5 of the')2nd regular
sessimi nC hhe Cener,�l Assembl,y is applical,�le to bf�c aequisi-
tiun tif right of �v;iy bY tihc Statc llighwuy Commiasimi. I�or
lhe sake of brevit,y, I.hat acC will bc refa•red lo in this Opinion
by its o(licixl designation ae thc Acts of l�Gl, Ch. 2D3 and a9
your requesL noLes it provides LhuC iC sh:ill bc in full furce
and effect from and :i[ter July ], ]�Gl pur9unnt; I'o thc emcr-
gency cluuse thcrein. 'Chc qucstion ��s staCed by your IetCcr
is as follows:
",I,hc L:uid AcquisiLiuu Divi�iuu oC t.hr, SC�d;c liigh-
wa}� Commissiou is iu u quandary as tn its responsi-
bility undr,r Lhe abnve-named Acl: tehich was passed b,y
Chis last Legislature .incl which will l�c ell'ective July
l., ]9G1. 7'he provisions oC thi� AcC, it' �ipplicablc to
thc St:itc Fiigh�vay Commission, would nuikc thc wm•k
of thc Land Acnuisition Diviaiou morc cumbcrsome, to
suy the le:isb. In view oC ow• sCu6us as v� .tirm of the
Stxte Govcrnment, thcrc �i�ould appe�u• Co be some
qucsLion as to wheChcr Lhc �71'O\'191UI1S of Chis Act nrc
applicablc to thc SLalc Iiighway Commisvion.
•'Wc hcreby req�est an o(i'icial opinion from You nv
to the applicability of thc provisions of Lhia Act lo thc
acquisilion of right of way by the Divixion of I.nnd
Acquiaiticin."
1.9G'1 0. A. G.
'1'he purpose of Ch. 2'.)7S, sr�.��rtc, is to Proeide n mm•c e(Tec-
Livc mc.uis uf colleclinti� I.hc Indi;uci Cru�s Incomc 'C:�x im-
��uaed u��un l;hc recci�it ol' gn�vti incumc ilcriac�l il•om the sale
uf lndi:w:� rcal evta�tc or any inCm•usU Cha•cin. '1'hub act, AcUn
of. 19G1, Ch. 293, pro�•ides R�r accomplishing such purposc by
:xdvvicing the duc daCe tor the paymenC of such gross income
t�,:ix Lo „Chc Iime ul' I,hc tr.u�ufcr of thc I:iClc Lu auch rual csCn�c,
or any inCcresb thcrcin "' w�' „'1'hc pn�ccsti by which such
t:ix is Cu be collected requirus I;haC Lhc cuunty r�curda• shull
nuC :iccepU I'or recordiug any inshrumenl; fur Che convey�ance
oC rG�l esL;iLr, or .uiy inhcrosL bhcrcin unlu�s such instrumm�C
contains ciChm• .idhesivc slaunpti or .i st.itemcnt ot f:he county
traisw•er aflixud by �i �•ubbm• al:im�,�, caidencin�,� I�,hat such
gruss incumc tux h�ie bccu paid, or unless an :i(liduviC bc sub-
mibCed �vil;h the insLrumenC vid recorded therewith sCuLing
facCs Sullicicnt to show thut nu I:as is duc or puy�tUle u�'wn thc
proceed5 receivcd from such brai�sfer of rcal esL�ite oc inUerest
Cherein. Ch.ipter 2D3 is not an independent ucC, buC in form
�imunds I:ha Acts uf ]9;:i, Ch. G0, bcing the Indiana C:rogs
]ncomc 'I'ax La«�, b,Y :�ddiu},� x ucw ❑ud uddit.iunal sccCiou
Lhereto Lu be nambcred Seclion :ia. 'I'his 1�G7. Act is gcnerul
in its n�iplic,iLion and m� iLti f:�cc dous not appcar to providc
for .w esceptiou in uny casc. }[owevcr, inasmuch as it is but
one p�u•C of the Indi;inx Cruss Income 'I'�ix AcC as amended,
iC is to be cunsCrued so as to give muaning and e(Tect to each
and all of Lhc sectious compri5ing Chc Gross Incomc 'Pax Law,
except.ing auch unly �is :u•c eiCher expressly or necessarily
repealed by iLs terms.
Sutherlaud, SCatutory Construction, 3rd IPd., Vol. 2,
Secs. 4703, 470A, 4705.
Amonti� I;he oLher sectionK of Lhc C:ross Income Tax Latw
which h�we a direcC bearing upun yo�n• b'cneral p�rol,�lmn and
which should bc notcd �ind cnnsidm•ed 1>etm•c enCerin�; a �!is-
cussion of Lhe effect of Ch. `L')3, src7n•n., is Section Gln) of the
Indi�in�� Grovs Incomc Tnx SL•itutc, as I:ist amcndcd by thc
Acta of ]�b�, Ch. 375, Scc. 1, nv Cound in l:urnw' (l:)5'J Supp.),
Scctiun GI-ZC,OG(n). Subscetinn (n)' �v;is first addcd tu t.hc
e�atutury procisiuna of thc (:russ Incumc '1'n� Lntc Ly thu
Act.+ uf 1'.155. Ch. 47, ulthouy;h �� sub.L•u�ti:ill�• vimilar pru�•i-
�i�m hud Iw•cn in furcc by ci retiulutiun uf thc Gros+ Income
i r,n � 169
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0('INION 'LS
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thcrebt� conecycd is lo bc used (or high�c:���_P���•P����:9 :���d ihc
form is undcr Uir, he�idin�; '.SL•iLe llil:hw:iy De�cu•Imenl: o[
Lidinna." IC is my imdcrsLandin�; �ilso Lh�iL on somc occnsions
ihe SLate of Indinna secin•c� a regul:u• Warranl.y Dr,ed in
acquiring rcal estal:c for highw�iy purposes, in «�hich evr,nt
the qr:intee would bc shown as the SiBLC OI II1CL:lIIII. Utl(]CC
any one of lhese instruments, the count,y recorder wiil hlve
no di(1iculLy iu detcrmininq ChaC thc qranCec is the Stnte of
Iudiana.
Therefore, it is my opinion th:iL t:he Acts of lOfl, Ch. 2�3,
docs not repeal or �imend SecLion G(n) of. 1;hc Gross Incume
7'ax La�v nnd, conscqucntly, docs not advv�cc t.l�e duc datc Lor
the payment o[ qross income tax IiabiliLy �eiCh respecC to gross
receipis recei�•ed (rum Lhe condemnation of rcal cstat:e Uy thc
Sixtc of Indiana or intifrwnenlalilics Lhcrco[ or by nn organi-
zalinn i{ivan thc pc�wcr of condemnuCion liy Lhc SCatc of Tn-
disinn or as to :iny :unuimis reccived :iw purchase pricr. or
compromise in conlc:mplalion of such c�mdr.mnaCion. The
coiintn� recnrdcr nta�� Icl::ille :�ccent �in invl,riimenl. o[ ta•nnsfer —
tr� thc St,�lc of. Indiau,t or to ;u� inshrumail:nlit;Y thercof or f:o
nm� orgnniznlinu �.'i��cn thc �io�vur o[ cnudemnaCinn hy the
Sl;itc of Indiana, nr I,n Lhc fr,ilcrnl govcrmncnh ur :ui instru-
mentalif.}- thcroof. �eiUiouf, thc pruof o[ pa,ymenC of t:hc �;ross
incomc lax �ind �cilhouC t.hc uftidaivit thn1; uo tax ia due or
n,n:ible: IC follo�vs t.hnt Lhe Act4 of 14)f'l.. Ch. ZJ3. does not
oC Indiana or to �ts uisCrumenC:U�Cics, nor
to an}� or8�uuzaUUn gi��en tue power ot conucmnactnn uy tine
Slatc of Indian;i nor to 1.he L1niCed St;ttes Govcrmnen; uor
instrtunenLn itics �icrco�.
1n clo�ing, whilc it is not fhc p�u•posc o[ this opinion to
dclm•minc lhe ullim��Le taxable or nont:axaLlc staCus oC pro-
ceeds from trnnsfcrs of real estxle, or �iny inCeresC I;hcrcin,
wider any circmnsL�inces, ne��crtheless, I�ccause I.he Acts of
19G1, Ch. 293, snprn, docs not appl,y to cithcr sovcreign, it also
has no effect in nny C85C R'IICPCIII thr, SCnte of Indicuia or the
United StaLcs, or an instrumcnlality thereof, is oi�her a
grantcc or a grantor. The requiremcnt for nn nfTid.wit to be
m;idc by the scller or qrantor "in the evcnt no tax is due or
payable" would upply when the grnntor is within that class of
totally exempt organizations defined in Section 6(i) of the
Grosa Income Tax Lsw, Burns' (1969 Supp.), Section 64-
168
1!�f 1 O. A. C..
2GUf(i) ���hich ory;:uii•r„ilions "tihnll bc esccplcd fr„m tas��ion
imdcr Ihc prnaisions uf Ihis :�el: •••�� •Che requirr,ment
; fur such :iflid:n�ih �c�nild nlsu ;ip�il�' �u Llinsr, silualinns ��f :t
imiuinuil cousidcraP.i�rn equ:il Lu nr I�;sti Lhan thc :u�nu11
� �1,000.00 deducLion Cu which cach L�ixpaycr is �>ntiticd in com-
; puCing his gross income tax liabilify; examples ot such siLua-
Itiony au•c quiC-claim dr.eds or ensements as to which Lhe mune-
t;u•y considm•aLion utLen is only a�echniail necessif.y :ind,
. Lhm•e[ore, maY amounC lo Iolcen sums such ns onc dollar.
7'here ma}� Le oLher SiLu:�tinns, Icss frequcnLly encuuntered,
requiring thr, :illidaait of no Cas li:ibility, as for insl;ince in
the case of reci�n•ucal eschnuges of re�il estt�te b,y and between
the owncrs Chcrcof ���hich t:ransfcrs do noC gener:itc gross
income tax IiabiliCy Lo thc ex�en� o( fhe valuc oC thc property
of which 1,it,lc ik so surrendcrcd.
'1'hc nbuvc illustraCiona cunetil:ulc �omc of Lhe silualions in
which t.hc no-t;ix n(lidavib requirement �eould :ipply ;uid indi-
caCe C}�e r�;.ison for Chc nccessil.y of such a requiremunh by Lhe
Acl:s oC ]9(il, Ch. 2�3, .s���prn.. liowe��er, bec:wse LhaC acC does
nut manifestly apply tn ciLhm• so��crcign, thc requirement of
a no-tax afiidavit is not :�pplicablc to thc StaCc of Indi:u�a or
the Unitcd Stat.es, or an insLrumentality of eithcr, irrespective
of whether such soverci�,rn is Lhe grantee or grantoi ; this is
true even thouqh the Lransaction is one creating a liability for
groas income tnx upon the proceeds derived from such trunsfer.
OP'FICIAL OPINION NO. 29
Honor�iblc Ralph Itadcr
State Representative
Box 246
Akron, Indiana
Dear Representntive Radcr:
July 7, 1D61
Your letter of June 1G, 1'JG1 hns becn receieed nnd re�ds us
fO��OW9:
"I nm dcairoux of nn ofliciul opinion rclntivc to �vficn
und how xigunturrn muy txr rrmoved from n achool
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