Right of Way - Spindler, Clarence J_8/4/1976STAT� °f �KTDIANA
INDIANA STATE HIGHWAY COMMISSION
100 North Sena[e Avenue
Indianapolis, lndiana 46204
Audicor's Office
Gibson County
Princeton, Indiana
Dear S1r:
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INDIANAPOLIS
Room 1101, State Office Building
317-633-5816
July 30, 1976
°ncloeed find eopiea of Deeda or Granta on the folloving
projects vhich have been submi[ted to the County Recorder for re-
cording.
Pro eet
RF-28(16)
RF-28(16)
RF-28(16)
ce: Flle
Pareei Road
20 SR-41
20F,G,H,J,K SR-41
20L
8ame
Spindler, Clarence J. & Irane M.
Ohio Valley Coal Co., Inc.,
Ohio Valley Coal Co., Inc.,
Youra uly,
e /�5�
�C%�GLCr�Ii/ �
6iilliam $. Helky
Chief of Adminiseration
Division of Laad Aequisition
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��FoRn• LAE�123A
CCE55 RIGHTS ONLY
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W�+R�F/�,i�9�Y D�ED
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Projccr RF-28(16)
C�� 1133
Parct! 20
�tpg �nDrnturc �l«nrsgttb� That� l�jf _L��i, C. C I .> Y S tJ 11 L t!� N v O _L At til: N�•
.r���,ti�n�E� � a�u� �'� Nu;i�a 4�� �4 �.��r � 1
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oJ � I� 5 C� Counry, in rhe Sta�e of 1 n% t) � r� �; a conv�r �a w�.�r ro
rhe STATE OF INDIAI�'A }or and in consideration oJ ��1 � l'- �- i l'� 0 L` .5 � �v i� — F O U f'� -
�-1 �''. n�. t� c`�- G t� —�l 1 ti�-. i� A h b N, � _
Do(lara,
the receipt �hereof is nereby acknowledged, the follo�;ing described rights, easements, and
inierests in and to real esiate situated in Giason County, Indiana, to �vit:
FOR THF PURPOSES OF ESTABLISHING A LIMITED ACCESS FACILITY� THE PERMANENT EXTINGUISH—
N,ENT OF�ALL RIGHTS AND EASEMENTS OF INGRESS AND EGRESS T0� FRON.� AND ACROSS THE �iMITED
ACCESS FACILITY (TO BE KNOWN AS U.S.R. 41 & COUNTY ROAD 9255 AND AS PROJECT RF-28(16))�
TO P.��D FRON THE O4liVERS� ABUTTING LANDS� ALONG THE LINES DESCRIBED AS FOLLOWS: BEGINNING
AT A POINT ON THE SOUTH LINE OF SECTION"30� TOW�\SHIP 3 SOUTH� RANGE 10 WEST� GIBSON COUNTY�
IN�IANA� NORTH 89 DEGREcS 54 MINUTES OC SECOf�DS �1�E5T 5:5,31�FEET FROM THE SOUTHEAST CORNER
OF SAID SECTIC�N� 4JHICH POI�'T OF BEGINNING IS ON THE SOUTH4IESTERN BOUNDAP.Y OF U.S.R, 41�
7'riEf�CE NORTH 37 DEGREES 29 MINUTES 58 SECOt�DS WEST 9.O1 FEET ALONG THE BOUNDARV' OF SAIO
U.S.R._,41 TO THE TERMINUS. AL50� BEGINNING ON SAID BOUf�DARY NORTH 37 DEGREES 29 MINUTES
5° SECONDS I'!E5T 50.00 FEET FROM THE NOF.TH ENC OF T�E A°OVE—DESC.°.IB�D 9.01—FOOT COUP.SE��
THENCE n�ORTH 3% DEGREES 29 MINUTES 58 SECONDS WEST 280.00 FEET ALONG SAID BOUND0.RY� THcNCE
NORTH 52 DEGREES 37 MINUTES 00 SECOf�DS EAST 6.00 FEET A�Of�G SAI� BOUi1DARY� THEf�CE NORTH 38
DEGREES 02 N�INUTES 00 SECC�DS WEST 70:.OS FEET ALONG SAID BOUNDARYj THEt�CE NORTH S2 DEGREES
'�% MINUTES 00 SECONDS EAST 5.00 FEET ALONG SAID 50UNOARY� THENCE n�ORTH 36 DEGREES 33 �
MINUTES 54 SECONi35 L"iEST 700.01 FEcT ALONG SAID BOUNDARY TO THE TERMINUS, AL50�, BEGINNING
. ON SAID BOUt�DARY NORTH 36 DEGREES 33 MINUTES S4 SECONDS WEST 50.01 FEET FROM THE NORTH END
OF THE P.BOVE—DESCP.IBEO lOO.01—FOOT COURSES� THEldCE ��ORTH 36 DcGREES 33 MINUTES 54 SECONDS
WEST 50..01 FEET ALOf�G SAID EOUI�DARY� THENCE nORTH 42 DEGREES 49 MI�NUTES 25 SECONOS WEST
316.43 FEET ALONG SAI� BOUNDARY TO THE SOUTHEkN BOU�\DARY OF THE INTERSECTfON OF SAID
U.S.R., 41 AN� COUiVTY ROAD 9255� THENCE SOUTH 85 DEGREES 41 MINUTES 00 SECONDS WEST 72.13
FEET ALONG THE 60UNDARY OF THE INTEF,'SECTION OF SAID U.S,R. 47 AND SAID�COUNTY ROAD 925S
AND TERM[NATING ON THE SOUTHEASTERN BOUNDARY OF SAID COUNTY ROAD 9255., ALSO� CCMNENCING AT
THc M'ESTERN END OF THE ABOVE—DESCRIBE� 72.13—FOOT COURSEj THEtdCE I��ORTH 44 DEGREES 24
NINUTES 00 �ECOf�DS WEST 50.00 FEET TO THE NORTHldESTERN BOUNDARY OF SAID COUNTY ROAD 9255;
�THE�CE NORTH 45 DEGREES 36 MINUTES OO SECOf�DS EAST SO.00 FEET ALONG THE BOUNDARY OF SAID
COUi1TY ROAD 925S TO THE POINT�OF BEGINNING OF TH15 DESCRIPTION� 4JHICH POINT IS WHERE SAID
NORTHWESTEFt� BOUNDARY OF THE INTERSECTIOf� A(�D SAID COUNTY ROAD 9255 MEETS THE WESTERN
BOUNDARY OF THE INTERSECT[Otd OF SAiD COUNTY ROAD AND U.S.R. 41: THEf�'CE nORTH Q �cGREES O1
PIINUTE 49 SECCKOS EAST 57.89 FEET ALONG THE BOUNDARY GF THE INTERSECTION OF SAID U.S.R. 41
;� ��: F D SAID COUIdTY ROAD 9255 TO THE SOUTHWESTEFif� BOUNDARY OF SFID U.S.R. 4'�� THENCE I�CRiH 'JO
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1.�V� , Papt l iCO��TINUED ON PAGE Z)
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�� $ ��M 7-30-75 � �/°,,�� �y � ; ' ;i / �>�>( �
,� j.� Thit ln.rtnimrnr Pre ared—D�: --; ��
JUN 1 8 i976 P .i.....:��.... 'r.-.. .. ,/.1,.J.::�.�Y ./.tl1i
�� �,? •--...-, ---, _ ._ . .._ .. -- - =-- - {. „�—� - � • - � � - --. . _ ... -
PRCJECT RF-28(16)
Co�e' 1133
PHRCEL 20 '
PAGE . 2
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DEGREES O� M[NUTES 27 SECON�S WEST iS1,24 FEET ALOI�G THE BOUNDARY OF SAID U.S.R. 4�� ,-
THEf.�CE NORTH 3% DEGREES 26 NINUTES O2 SECONDS h�EST 327.00 FEET ALONG SAIC� BOIiNDARY� THENCE
��ORTH S2 DEGREES 3� M[NUTES OO SECONDS EAST S.00 FEET ALONG SAID BOCNUARY� THENCE I\ORTH �
3% DEGREES 34 MINUTES 28 SECOA�DS Sh�EST 300.00 FEET ALONG SAID BOUNDARY Af�D TERMINATING ON
THE NORTH �INE OF THE Cl•JNERS� LAND. AL50� BEGINNING AT A PO[NT Olv THE EAST LINE OF THE'
I�GRTHWEST QUARTER OF THE SOUTHEAST OUARTER OF SAID SECTIOIJ �IORTH O �EGREES 12 �1INUTES OO .
SECONDS EAST 52.31 FEET FROM ��HE SOUTHEAST CORNER OF SqID OUARTER—OUARTEk SECT[ON� SHID '
POINT OF BEGI�'NING IS ON THE NOP.THERN 60UhDARY OF THE INTeRSECT]OPJ OF U.S.R., 41 ANO
COU�TY ROP.D 9255� THENCE NORTH �5 DEGREES 05 MI\UTES 10 SECONDS WEST 73.76 FEET ALONG THE �
EOUNDARY OF THE INTERSECTIO�1 OF SAID U.S.R. 47 Af�D SA[D COUNTY t'�OAD 92SS TO THE f�OR7HEA57ERN.
60Uf70AftY OF SAID U.S.R.. 41� THEf:CE nORTH 37 DEGREES 23 MINUTES CO ScCONDS WEST 721.00 FEET
ALONG SAID BOUNDAR`i Af�G TERM[NATING ON THE NORTH LINE OF THE OWNERS� LAND. AL50�_BEGINNING
AT A FOINT ON THE EAST LINE OF THE NORTHWEST OUARTER OF �AIC SECTIO�' NORTH O DEGREES O4
��IiJUTES 50 ScCONDS L:�EST 581.49 FEET FROM THE SOUTHEPST COR(�ER OF SA?D OUARTER SECTlO(J; WHICH
POINT OF BEGINNING IS ON THE 4.�ESTERN BOU�DARY OF U.S.R. 41: THENCE NORTH 10 DEGREES 2O '
IAINUTES 09 SECONDS WEST 66.97 FEET ALONG THE BQUf�DARY OF SAID U.S.R.. 41� THENCE NORTH 9�'
DEGREES 21 MINUTES 10 SECONDS WEST 25.99 FEET ALONG SAfC BOUN�ARYJ THENCE I�ORTH 1 DEoREE -
58 MINUTES 59 SECONDS EAST 15.87 FEET ALONG SAID BOUNDARY� THENCE NORTH 4 DEGREES 53 MINUTES
20 SECONDS WEST 103.86 FEET A�ONG SAID BOU��DARYj THENCE NORTH 5 DEGREES 26 MINUTES SZ -�
SECONDS WEST 103.64 FEET ALONG SAID BOUNDARY� THE�:CE NORTH 3 DEGREES 14 MINUTES S2 SECONDS
WE57 103.64 FEET ALONG SAID BOUNDARY� THENCE I�ORTH O DEGREES 52 MINUTES 4¢ SECGl�DS WEST .
97.39 FEET ALCNG SAID BOUNDARY� THENCE NORTH 1 DEGREE 04 MINI.'TES 52 SECOf�DS WEST 106,04 '
FEET ALONG SAID BOUNDARY� THENCE NORTH 1 DEGREE 06 MINUTES 02 SECONGS WEST 65.01 FEET '
ALONC- SAID BOUNDARY AND TERMINATING 50.01 FEET SOUTH OF THE NORTH LINE OF THE SQUiHEAST
�UARTER OF THE I�ORTHYlEST QUARTER OF SAID SECTIOK. IHE A90VE—OESCRIBED ACCESS CONTROL LINE
RESTRICTION SHALL BE A COVENANT RUi1NING 4lITH THE LAND A��D SHALL BE BINDING ON ALL SUCCESSORS
IN TITLE TO THE SAID ABUTTING LANDS.� " � '" "��"'
SUBJECT TO A COAL DEEO FROM CLARE�CE SpINDLER AND IREf�E SPINDLER� HUS9AND AND WIFE� TO
OHIO VALLEY COAL COMPANY� INC..� DATE� APRIL 1'>> 19%1� RECOR�E� ApRII 16� 1971� IN DEED �
FILE #i'1 � C,ARD #3166.
ALSO� SUBJECT TO ANO EXCEPTING THE COAL THEREIN AN� THEREUN�ER� TITLE TO WHICH EXPRESSLY
P.ESERVED IN THE GRAt�TOR OF A FORMER DEED� SAME BEING RECORDED IN DEED RECOR� 102 AT PAGE 258
IN THE COUf�TY RtCORDER�S OFFICE� GIBSON COUNTY� IN�(ANF. BcING 'HE�SAME REAL ESTATE DESCRIoEt�
IN DEED RECORD 106 p0.GE 539 OFFICE OF THE RECORDER OF GIBSOfd COUNTY�� INDIANA.," -�
cM 7-30—�5
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PRJJECT�RF=��(�6)
Cooe 1133,
PARCEL 2O
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Land and improvemems 5......�0.�+.r..--..-_----_... Damages 5---�-4GO.._CO_-_: Total consideration S..3J..`Y.�r!.1.OQ.'
THE GRANTOR SHALL CLEAR P7VD CONVEY FREE OF ALL LEASES� LICENSES� OR CQN7RACT SALES PERTAINING TO"THE
PARTICULAR INTERES7 IN SAID LlJJD AS CONV�YED. . �
!t is underuood between thx parties h.ereto, and their successo�s in titic, and mad> a coven�nt herein which shafl run
witi� rhe land, that all lands he�einbefore described (excepting any parcels specilically designated ar easemenls or as tem-
porary righrs of way) are conveyed in iee simple and not merely for right of way pi�rposes, and that no reversionary rights
wi�arsoever are intended to remain in llie grantor(s).
�n �ienegg ?�heceof, rhe said �R f� N� 0 R S
ha� hereunto sef ��Qhand� and seal S, this %l�/A�7�<� day of ���� �L H l9�
..-- - ------�-----------------••-°----------•--°-••--°--...--- ...--------�------(Sea!)---°°°---°-°---°-°-------°-------°-------°-----°------ -- ----------°-----(Seal)
..---....- -�--���-�---------�----------- � --�-- � -- - r�-�--�� - (Sen[)...-�-- -...
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��iC_!-2-rt�i ,. , � - - (Seal)...--°°o
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..--�--�-- --� L f� ��}�� E"-.. , FT��v l-���---�-----
°l..n.n.ul.='---i in.�. bt.(�iJ.a:i-----------------(seal)_...-----�
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°°--......--°--° ............................_......:...:....:......._...._..---�--(StaI).--°-----°°---...-----°---------------------° --- •------•-°--°-°--°--.......(Seal)
----� °-��---•----�--�----••----•---°---------------°----------------•------�-------.(Stal).------�----�------�--�------------------------•---��--------.....--�---°-----------°(Seal)
:....-- .;.,�,: :. . ,.::,.;�.... : ,:. .
-°- --•--..-:--...-•---• .................__...._._........--------°-------°°--: -(Sea!).;.:..._._..--�--- ----°-----•--°----------°------°-------°�---------.....-°-°-(SeaO
°°.........--°----°---°--------°-°-----°----------•-------°--- :-: _-:.----°(Seal): :: :• .. ...........:•-°-°-----°------------------°-•--°- --�--°--------------�Sea!)
. ,. : ._c:r---°-- -- �--: �. :. ._..,. . . . , .... _ . �
__..."".."_.........""""'_'_"""'_""""""""""""""""_""""'($CQ��.""""""""'_"""""_"""""""""""'....""""""' _""""""""�$C4��
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""'""'.._...._.."'.....""'"""""" " " ''"' "'"""""""""""...'"'""""'""'�.SBQl�..._"""'""""""""""'....
.. . _. . .._. _ . _... ...... _"". .._. .- -'""""""'($Cai�"""""""""""""""'"""""""
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. . ... . . . . ..: :. :.. .... .: . °; :i'.' '. " �SLQ��........__.....
".....""""'_'_""""""""..."""""......."""""_"'
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ST�re or Ixnux�,.-- --------------------------�.L� ��! .✓..---°------°-°-------°-----------°--°----°-°-- ------�------•--•°°-°-Counry, .u:
Be(ore me, the undnsigntd, n Notary Pubtic in and for said Counry and S(ate, this............'��. �N
A-I�C-�----- _ A. D. 19.Z�.: ersonall a ----'°---------°---�-q---�"�VC -�----
day oJ............LY�. . ------ ---------•--. P ` )' PPecred rheIwirhin nnmed..�L......t�:. .�.---�J.
...Sl�lt�i�Lt_�....---A.f1-D---� �C.S.�C...Ra�....�.S,P_!.1�.p.4k..L..L..Q_.I�.1��1..5-r�1L'-5-�"-�-h.�:�--��--�-�-r-��,--....
.... °--° ..................°----°-° • °°-°----° •--..........------
------------------------_Grantor.. :5..--..-.---......in the above canveyance, and acknvwF
edged the same to 6e_..._�1i�. �..�.'..— vo(untary act and deed, for the uses and pwposes l�crtin mentroned. "
......
! havt hereurao subsnibed my namt and aj%ixed 'y ajjcial s 1. ' ... ._...
R ,.�T .��N � / � . � i�liC' /T � �
hfy Commission ezpires.... ..L.L �`-°--°-°-°°/°.--...%T. %�.....-----° ................° t�(.�JLL�--°�-�-�� ---... --.......... . otary Pu6fit
�: �,ti' F rl aa�, i c,-re,�/�
Srere oF INDIANAr"""'1"":':".:.:"_["[[[C['["[[7't[[t["".::"'."::..:L:..:.."' .........................."""""""""""']"'___...."".COt(Ilty. ss:
Befort me, the undtrsigned, a Notary Public rn and for said Counry and Stare, lhis-------------------------------------_•---.-------.----._..---_
day oJ......°----••••-••°------°-°--°--°° ...............:.. A. D. 19------..; Persona(fy appeared fhe wirhin named.................--°---.....-------
_ _.__ _ _. ... ... . . .
.................°-------°--_•-..............-------°--......-°-----°--°-°-°--.................----..............-°°.°-° °--°°-----.............---••---°----°---°----..........
_. .. ._ . . ... .
.......... ....°--......-°_------��--°-°--°-----°------------..............................Grantor.....-- -�-- ---......in rhe a6ove conveyance, and ackrtvwl-
�dged tht same to be ................................voluntary act and d�ed, for the uses and purposes herein mentioned.
! have hereunro subscribed my name and a¢'i.ced my oj%rcial seal.
My Commission esprres .................
Poge 3
.Norary Public
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State of Loslfaaa ) Project Pi= —.ZS���O
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County of ir IB$ON ) Road *f y%
A F F I D A V I T �
I, .ZRc"NL M. SP�ND�tR ,
the undersigned affiant, being duly svorn upon my oath, hereby swear and �
affirm tha� I have been knovn as and that I am one and the s�e persoa as
ZRENE SAItJDLcR ,
Further affiant sayeth not.
.�,,��.�_ �'iYr. '�.��
(Affiant's ignature)
. !�?Eric M. SAlNDLEA .
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Subscribed and avorn to before me this �� r� day of MRY i9Z.
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✓ (Notary Public) -
HF��y F.�E-r�a�e�3ow�.✓ `,_
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My co�isaion expires on A/'l'1L,Z�I TH 19 �.��� -.���'�� �:
This instrvment vas prepared by /`�<,Lfl-'�l�%�..��tl/fJ��if�lfiNi
r-1 CN �.Y F�.�'T�NeR Ba�+eN
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County of GIk3SOr/ ) Road
A F F I D A V I T
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the underaigned affiant, being duly svorn upon my oath, hereby swear and
affirm that I have been knovn as and that I am one and the smme persou as
C�.AA.EIJC� SP/Nt�LcR
Further affiant sayeth not.
����� i`e/YL,�.2- � `�✓�.C/,�it�-t�%
(l,.`fiant's Signa_ re)
CL/�P•ENCc� SPINDi r R
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Subscribed and svorn to before me this �� day of M AY 19�.
%�..t�r�z:� c�l�-� ,.���cC�23' �czuc,.r/
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(Notary Public)
h�NRy r=1�TCiitR $aci)CA/
My co�isaion expirea on APRlL �Z'YTN 19 �,
This instrument vas prepared by �%avi,{,C���jhJ��z,v
NENrZ F,LGTCN� BO�,JE�
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OFFICIAL OPINION NO. 28
b1r. Da�'id Cohen, Cnairman
Indian:� Statc FIi�;hw:iy Commission
llth Floor, St:itc Oluce Auilcling
Indianapolis 4, Indiana
Dear �Ir. Cohcn:
,\
June 29, 1961
This is in responsc to pour request for my O�cial Opinion
as to ��'l:cll�cr Senalc Ir;nrullcd Act No. ;,GS of thc �2nd re},�ular
sc�sion of thc Cm�cr;�l AsscmLly is atiplicaUlc to thc acc�uisi-
tio�: o: ri;;ht of �ca}• Ly tl�c Slatc ]1iy�h��:�y Commission. I'or
tnc �akc nt brc��it}•, that acl ��•ill bc roCcrrcd to in this �Opinion
L�• is ollicinl dcsi�;nt�lion as lhc Acts of 1�G1, Ch. 293 and as
}•our r�qucst nules it ��cncidcs that iC sliall bc in full forcc
and e tect fi•om nncl a(tcr July l, 1�G1 pursn:int t'o the emer- .
Der,cp clnu<e thercin. The qucsliun as stated Ly your letler
is as-follu�cs:
isa
„Thc L�nd Acquisition I)i��ision u[ lhc Slatc Ifiti�h-
u•a�• Cun�mis.inn is in a ryuan�l�u•y as tu iLs responsi-
bilit�• un�lri• Uu• :ibu�i•-namcd Acl �ahir.h ���aa p:ititir,d by.
this inst Lc};i�L•iltn'c and �vhich will bc clTccli��c July
1, I;iGl. Tha pro�•isions of this Act, if apPlicable to
thc State I[i�;h��•n�• Comini�sion, ti�rould mnl<c lhe wm•k
of thc Land Acquisilion lli�•isiun murc cumbr.rsmne, to
c;n• thc lcast. In �•ie�v ot our slatus as nn arm cif the
Sta:c Coccrnment, thcrc ���ould :�Ppcar tn be some
qce�tion as to �clictlier the P�•<��•isiotis of Uiis Act are
applicnblc to thc St�itc Iiigh���ay C�>>nmission.
"�ti'e hereUy requcst an o(ficial oj�inion from you as
to thc a1!plicaUility uf thc provisions of this Act to thc
acquisition of right of way by t}ic Division�\of�Land
Acquisition." \ `.
11
"�F.
i�ci o. n. c.
7'he purpose of Ch. 29:i. sicpr•n, ig to provt�lc 1 1110PC l`IFCC'
tivc nu.u�s of collccling thc Iu�litina Gross Incomc Tax im-
pa:cd ti�ion Llie receipt of fiross iucome deri�'ed from thc �ale
of Inili:�nu rcal estatc oc :�ny inlcrest Lhcrcin. That act, Ac!s �
of 1!1G1, Ch. `LD3, pr<��•ides (ur uccomplivhing such pnrposc by.
�il��;wciu�,� ihe diw dnle fnr lhe �cil'menl of such gross incoYne',
l:�x to "Ihe Iime of lhc lr:iusfer of the tiLlc lu such rcal estate,
or :iny inLeresL t.l�crcin' "'",�� �1'hc �n•oa:« Ly �vhich sucl�
't:ir, i� to bc coll��cla�l rcquires L1ciL tlic county rccur�lcr tihall
nuC sicccpC fur rccor�lint:' :uiy inslrumcut lbr U�c cun��cy:uicc
oL'renl esL•ite or auy iuler.�st lhcrcin uulcss sur.h instrument
cunL:iius ciUic�• :idhi::;i��c ,I;imps ui• :i sL•ilcnicnl uf lhc coi�i�
Lrc�cau•cr alli�cil I�,q n rul�licr sl��mp, c��i�lcncin�� lhat su .
gruss inco�nc L�ix h;is becn �mid, nr unlcss �w aliida��ii �c sub-
mitCcd ��•ith lhc inst.rumcnl :iud recordrd lhcrc��•ith stalinb•
fncls sullicir.uL to sho�v th�it nu fas is duc or ��a�•able u�r!n the
proceeds reccived Icom sucli truisfrr uf roal esL•ite or interest
thcrcin. Ch;iptcc 'l!I:� is nol an in�lepcndcnt act, buC in fi�rtn
:imcnds Ihc Acls of 79:S:S, Ch. �iQ, lcinl� thc [udiana, Gross
Incvmc '1'�ix L�i�v, hy a�ldin�; :i new ;ind :idililion:il c�,�tinn
thcrcLo tn bc numbr;rcd Scclion :3:�. '1'his ]�GL �\ct is t;����r:�l
in ils :���plic.il.iuu :i'nil cni iLs fncc duc. uut :i����c;u• to ��i•ociile
for an cxccplion in tuiy c:isc` }lowcvcr, inasmuch as it is but
onc purt �if �lhc Indi';in i Cross Incomc 7:is e1cC as amendi�d,
it is to bc coiisli•ucd su as lo givc mcaniug :u�d efTccC to cach
znd all o[ thc scctiuiis compri�iug thc Ci•oss L�comc 'f:ix L��v,
exce��Ling eucli ouly ,�s are eiChet• expressly or necessarily
repcalcd by iCs Lcrn�s.
Suthcrl.uid, Slahilory Construction, 3rd �d., Vol.�
Sccs. 9703, 4709, 9i05.
_l
Among t,he olhci
wliich havc a �lircc
which should bc nc
cussion of U�c elFoc
Indi;ina Gross Ina
Acts of ] JS�, Ch. 3S
SecLion Gd-2GOG(n)
staCutory Iirovision
Acts of 1D55, Ch. �
siou had bcen-�n f�
L�
�.
secliuns of Llie Gross Incume Tax La�v•`'"��
bcnrin�; u�inn your ficncral ��rohlcm and `
:d :uid conaidcred beCoi•c cnlcring a di,-
oC Ch. 20:i, s�r.prn, is Scclion G(n) of tlic
ic T,ix Stnlulc, as last :unendcd by lhc
� Sec. 1, ns fowid in l:urns' (]�J�i�J Sup�.)�
Subseclion (n) �vas fu�st ad�lcd'to the
of thc Uross Incomc '1'ax La�v by fhe
, although a siibsCanCially similar pi•o�•i-
cc by a rcgulation of the Gross Income
� �; � 159
/ ��
��:!
:::.
UI'I;:Ii �N 28
thereby conveycd is to bc us� d br highway purposes and thc
form is undcr Lhe hcading "S ale llighw:iy DeparLment of
Indiann." ]t is my w�dm::tanili �ti also Lh:�t on somc occ�sions
ihc Statc of Indinna sc�in•�, � reguLir W;urnnl;y llced in
acquiring re.il est;�tc for hi::h� �:iY Purposr.y, in which evenC
the gr;�ntec would bc �hn���n a� Che SCate of Iudi:uin. Under
:tny one of lhese instrumcnl:, he county recorder will have
no diflicully in detcrmining Lh; C thc grantcc is thc State of
Indiana.
'1'liereforc, it is my opi�iioii f iaC the Acts of 7.!1G7, Ch. 2!):t,
does noC repcal or amr.nil Sicli �n G(n) of` Che Cross Licomr.
T:ix Law and, cons�:rpicnl ly, �lo� ; not adv:uice the due date for
the pa}•ment oC grovs incnn�c la: liability ���ith respect to gross
receipis recci��ed frnm tl�c a�n�l annaLi��n of re�il csC;iCe by t:he
StaLe of Tndiau�i m• insCrinnunl: lities CliercoE or by �ui orgaui-
zntion givun the pi�n�ec nt c��ni .:mn�ition b)' I.hc SLahe o[ ln-
di:inn m• as lo .ui}� ,iiu�uint;; i•ccival us purchti:�c price or
cumpromisc in coutain��l:iti��n of such cundcnmuCiou. "��c
countv rrcnnlcr m,iv Ict;nll�� ;tcru�L�1i_insCrumenC ut' trantifcr
insLrurncnL•ilih• Lhercu[ or
;uid �aiCh��u� Ihr :utidaviU I�.hat no Unx 15 due
.l'.lUl'. 1C IOI10AA'K CII:LL LI7C H LS OI J.:IUl, lill. l.J:.�, (IOC9 ❑Oti
app y t.o the SLite nl' Indi:in i� r to it.s inslrumentaliCies, nor
to :uiy� org:uiirnlion givci� tli�: � nwcr of condemn:�l.inn by the
SLaLe of ]ndinua uor to Ihc l nited Stal:cr Go�•a•innent nor
instrumentnlit.ics thcrcul'.
In clusing, whil�: iL i, nol 1 �c pw•pu,c of tLis npinion to
detcrminc lhc ulLinialc I.�x:i��L or nonL•ixablc shilus o[ pro-
cccds from tr:uisfcrs uf' rc:il �• lalc� or ;uiy intcresC thcrein,
undcr any circum.,f;uicc�. n.n�� .•I:hcless, liccautic thc Acts of
19G1, Ch. `2�3, .wipra., dnc�: no; u��dy Co ciLhcr soacrcig�n, it also
has np cll'r.ct in any c,isc �ch�n•�'�n tl�c SL;itc of lndivil or the
Uni6ed Statcs, or an instrun.��ntality thcrc�'�C, in either a
gr,uitee or a granlur. 1'lic r,�qi iremenC [or an a0idnviL to bc
made by Uic scllcr or gr;iut�;r ' in thc evcnt no Cax is duc ur
p:�yable" ��rould apply wh�:n thc i;rantor is within tliat clnss ��f
Lotnlly exempt w•},;�inizat ion:, �;fined in Scetiun G( i) of t hr
Gross InCOmc Tas I.aw, Bin�� ;(1969 SupP.)� ��•cli��n �::
168
�rW�..f�.. �w4!M.��\i'
_ . . �.��r+i�u�- __ kyYY...�.�1`y�:. . i .. .
`�
1'JGl 0. A. G.
2G06(i) which organizations "�hall be excepted from taxation
undcr thc provisions of thiti acL: ''`." The requirement
fi��• Gi�c}� ;i0id:wih u�nuld al,n :ipply to Lh,,,c situations of':�
minimul cousidaration equal to or less thnn the annual
$7,000.00�de�9ucLion to �vhich r,ach taxp�tiycr is entitled in com-
puting liis �,n•oss iucome tax Iial�iliLy; ex.imples of such si�ua-
tions :u•c quit-claim ileeds or e:isemenLs as to �vhich the monc-
t�u•y consideraLion often i, only a Lechnical necessity and,
thcrefure, may .imounL to Lolcen suma such as one dollar.
'.I'hcrc may be ol.hcr siCu��liuns, Icsti fror,lur;ntl�- encountec�d,
requiring Lhc uilidavit of nu L:is liability, as Cor instancc in
the case of rccipi•ocal exch:tngr,s r�f real esCate I�y and bat���e� i
the owncrs t.hercof u�hich tr:in;fci•s do not generatc gi�
income tax liabili�y to Lhc �:zt.ent oC the valuc of the properl}�
of' wLich 1.iLlc is so surreud;:rcd.
7'hc .iliove illuslr:iliuns c��usCilute some of Lhe situations in
which tl�c no-Lax a(lidn�•it rcquiremeut would apply and indi-
cnCe the ruason for tl�e necestiity uf such x requirement by the
Acts of 1�G1, Ch. 293, supru.. lin�veaer, Uccause th�t act does
nut mv�ifestly apply to cithr.r soacreign, the requirement of
� a no-tax a(lidavit; is nnU u�iplicable tc'� the S't:itc of Indiann or
the Unitcd Stale;, oi•:in inslrumentuliLy of eitl�cr, iri•espacfi��e
oE whether such soccrcign is the grantee or grantot ; thi, is
truc evcu thuugh thc Lrtinsucl.ion is one creating a liability ior
gross income l;ix upon the proceeds derived from such transfer.
OP['ICIAL OPINION NO. 29
July 7, 19G1�
HonoraUlc Rtilph Itader
Statc Representiitive
I3ox 29G
Alcrmi, Indiana
Dcar Representative Rader:
Your Ictlw• of Junc 1G, 19G1 hns bcen rcceiced nnd reads as
followv :
••1 :umil�•:;in�uv uf nn ��Iliciul opinion n l:iti��c to ��•h��n
�:�nJ h�,�r hil'natun•. in:i�• tn� r�•mnci•�i (rnm u.ch��nl
I f, J
.
'� -_,. (��� �. � � .
'�� �FORM LAE 168 _ ,., �
:aACCESS RIGHTS ONLY ��I'I`�'���� ���� Projtct RF-28(16) _ .
Code 1 133
Pmce! 20F, G, H, J, d K
��ig �jnDrntucc }�irntsgttq, Thac OFi10 VAt�rY CoA�. CompaNY luc. oF ucNrucKY
oj HENDEt'SDN County, in dre Sratc oJ K[NTUCKY RELEASE AND QUITCLAIM w
the STATE OF INDIANA for and in consideration or
B11f DOLLAR RAID 6THER C'rCOn AND VALURBLE C�n�5�0Et.'ATlcnl Do14�s,
the receipt r�hereof is hereby ackno�ledged, the follou�ing described rights, easzments, and
2riL8Y'ES�S tri RY:(� �C 7'2QZ 85LQtE SZt::ut23 tri (�iioSON t;0El7tt7�'� IY�CZ'ZQ72C,� tG i.:Y.�:
FOR THE PURPOSES OF ESTABliSHING A LIMITED ACCESS FACILITY� THE PERMANE��T EXTIf�GUISH—
NENT OF ALL RIGHTS AND EASEMENTS OF INGRESS ANO EGRESS TO� FROM� AND ACROSS THE LIMITED
ACCESS FACILITY (TO BE KNOYJN AS U.S,R. ¢1 AND COUf�'TY ROA� 92S S AND AS PROJECT RF-28(i6)),
tO�AND FRGN.� THE ABUTTING LANDS [N WHICH THE I�NDERSIGNED OWNS CERTAIN MINcRAL RIGHTS� ALONG
THE LINES �ESCRIBED qS FOLLOWS: BE6INNING AT A POINT ON THE SOUTH LINE OF SECTION '�O�
TOWNSHIP 3 SOUTH� RANGE 10 4IEST� GIBSON COUNTY� INDIANA� NORTH 89 OEGREES 54 MINUTES OO
SECONDS WEST 556.31 FEET FROM THE SOUTHEAST CORNER OF SAID SECTION� WHICH POINT OF BEGINNING
IS ON THE SOUTHWESTERN BOUNDARY OF U.S.R. 41� THEnCE NORTH 'S7 DEGREES 29 MINUTES 58 SECONDS
WEST 9.0'I FEET ALONG THE BOUI�DARY OF SAID U.S,R. 41 TO THE TERMINUS., AL50� BEGINNING ON
SAID BOUNDARY NORTH 3� DEGREES 29 MINUTES 58 SECONDS WEST SOoOO FEET FROM THE NORTH END OF �
THE ABOVE—DESCRIBED 9.01—FOOT COURSE� THENCE NORTH 37 �EGREES 29 MINUTES 58 SECONDS WEST
280.00 FEET AL,ONG SA1D BOUNDARY� THEI�CE NORTH 52 DEGREES 3� MINUTES 00 SECONDS EAST 6.00
FEET ALONG SAID BOI.'N�ARY� THENCE NORTH 38 DEGREES 02 MINUTES 00 SECONDS WEST 705.05 FEET
ALOf�G SAID BOUNDARY� THENCE NORTH 52 DEGREES 37 MINUTES 00 SECONDS Easr 5.00 FEET ALONG SAID
BOUNDqRY� THENCE NORTH 36 DEGREES 33 MINUTES 54 SECONDS WEST 100.0� FcET ALOf�G SAID BOUNDARY
TO THE TERMINUS. ALSO� BEGIl�f�ING ON SAID BOUNDARY NORTH 36 DEGREES 33 MINUTES 54 SECOI�DS
WEST 50.01 FEET FROM THE f�ORTH END OF THE ABOVE—DESCRIBED 100,0�—F00T COURSE� THENCE NORTH �
36�DEGREES 33 MINUTES S4 SECONDS WEST 60.01 FEET ALONG SAID GOUNDARY� TH'cfdCE NORTH 42 DE6REE5
49 MINUTES 25 SECON�S WEST 316.43 FEET ALONG SAID BOUNDARY TO THE SOUTHERN BOUNDARY.OF THE
INTERSECTION OF SAID U.S.R.'41 AND COUNTY ROAD 9L5 S� THENCE SOUTH B5 DEGREES 41 MINUTES OO
SECONDS L'JEST %2.13 FEET ALONG THE BOUNDARY OF THE INTERSECTION OF SAID U.S,R. 41 AND SA[D .
COUNTY ROAD 925 S AND TERhfINATING ON THE SOUTHEASTERN BOUNDARY OF SAI� COUNTY ROAD 925 S,
AL50� COMMENCING AT THE 4lESTERN END OF THE ABOVE—DESCRIBED 72.13—FOOT COURSE� THENCE NORTH
¢4 DEGREES 24 MINUTES OO SECOl�DS WEST SO.00 FEET TO THE NORTHWESTER�' BOUN�qRY OF SAID COUNTY
RoaD 925 S� THENCE NORTH 45 DEGREES 36 MINUTES 00 SECON�S EAST SO.00 FEET ALONG THE BOUNDARY
OF SAID COUNTY ROAD 925 S TO THE POINT OF BEGINNING OF THIS DESCRIPTION� WHICH POINT IS ,
47HERE SAI� NORTHWESTERN BOUNDqRY MEETS THE WEST'cRN BOUNDARY OF THE INTERSECTION OF SAID
COUNTY ROAD AND U.S.R. 41: THENCE NORTH 9 DEGREES O1 MINUTE 49 SECONDS EAST S7.$9 FEET ALONG
THE BOUNDARY OF THE INTERSECTION OF SAID U.S.R. 41 AND SAID COUNTY ROqD 925 S TO TNE SOUTH—�
WESTER�. BOUNDARY OF SAID U.S.R., 41� THENCE NORTH 30 DEGREES O'� MINUTES 21 SECONDS WEST
151.24 FEET ALONG THE BOUf�DARY OF SAID U.S.R. 41� THENCE NORTH 37 DEGREES 26 MINUTES 02
SECONDS L1�EST 32%,00 FEET ALONG SAID BOUNDARI'� THENCE NORTH 52 DEGREES 37 MiNUTES 00 SECONDS
EAST 5.00 FEET ALONG SAiD BOUNDARY� THEf�CE NORTH 3� DEGREES 34 MINUTES 28 SECONDS WEST
300.00 FEET ALONG SAID BOU�lDARY AND TERMINATING ON THE NORTH LINE OF THE UNDERSIGNEDS� -
��� ��LEASE PREMISES.LAND: ALSO� BEGINNING AT A POINT ON THE EAST LINE OF THE NORTH4JEST �UARTER
�OF THE SOUTHEPST QUARTER OF SAID SECTION NORTH O OEGREES 12 MINUTES 00 SECONDS EAST 52.3� : ,
() b
"t! FEcT\�ROM THE SOUTHEAST CORNER OF SAID GUARTER—QUARTER SECTIOf�� SAID POfNT OF BEGINNING IS
V� .
Vi p �� �+%
`w.t `V �` �1�{�/�� � Pagel (CONTINUED ONJPAG 2)
cN 7-31-75 �1UN 1 197 �'� /p/
Thit /nrtrument Prepared b ....-° ............. w..'.... ../�✓�F'��
I
I
�ROJ�lCT RF-28(16) � .'
`�OD6 1133
:�;RCe�� 20F,. G, H, J& K
Fqc=_. 2
,' ' •, �.. � •�. '
ON THE NORTHERN BOUf�DARY OF THE INTERSECTION OF U.S.R, 41 AND COUNTY ROAD 9Z5 S� THENCE '
�� NORTH %S DEGREES OS�MINUTES 10 SECONDS WEST 73.�6 FEET A�ONG THE BOUNDARY OF THE INTERSECTION
OF SAID U.S.R. 41 AND SAID COUNTY ROAD 925 S TO THF NORTHEASTERN BOUNDARY OF SAID U.S.R. ¢��
THENCE �ORTH 3% DEGREES 23 MINUTES 00 SECOf�DS WEST %21.00 FEET ALONG SAiD BOUNDARY AND
TERNi1NATING ON THE NORTH LINE OF THE UNDERSIGNEQS� LEASED PREMISES. THE ABOVE—OESCRIBEO "
ACCESS CONTROL LINE RESTRICTION SHALL BE A COVENANT RUNNING WITH THE LAND�.INCLUOING ALL �
OF THE UNDERS[GNEDS� RIGHTS AND EASEMENTS THEREIN� AND SHALL BE BINDING ON ALL SUCCESSORS
TO SAID RIGHTS AND cA5Eh7EiJT5 IN THc SA[u ABUTTING L;ND3. -- -
,- . :. . . .... . .,. - � � � .. .'_ . , .�_ ._.. .. :. ' .- '.� ... .. . ... ... . .. j" ...
.-.., . . . . . . .� � .. . . .. . . . . .. . . . - . , . � _ �
� .:..... ..�_. .. _ .... . _. ._ _ ... ' ..:'. :.: ;: . .._ ,. -. �� - . . - . : . . .
. . .. - r:.: � - . ...
._ . _ .. . .
. . ,:.: ,.:_ . ._ .: • ,.�
. . . . . . .. . . .. .. ... . . . . .:. -- - - - � -
-... � . - ...... . .._ ..�. _ . ..... . _ . . . . . . J
. v _ . . .. . . . � - - • . ' .. . . . • . ' � ... .... . . .. ) . . . _ _ ... � . i � .
. ... S. _ . ... � - � - ... .. ._._ _... ...._.._._.... . _ ._ . . .
Y . . -e..�. . ♦ .� l .. " � ..�.�. .. . . . .
. � • .. 1 '. . . � ' . � _'.1 � ... . ' _ .. . . . .. . ` • � •
cM 7-31-75
l�
. ��
. .. . , _';',t ,... �_ �s�.-. :'. :,., .. •; � ,,•. ,. �.
(Page 2 Derniption Page)
`/
J .
=��. �
PRGJECT ft t8( 161 � ..'
'�Co�� 7133
��PARCEI' 20F, G, H, J& K
;
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Land and improveme�its 5......---.-._ ...................... Damages 5-----........----_--......_.....: Toral consideration S.. NO.✓C..._........-----
THE GRANTOR SHALL CIEAR M!D CONVEY FREE OF ALL LEASES� LICENSES� OR CONTRACT SALES PERTAINING TO.THE
PARTICULAR INTEREST IN SAID LAND AS CONVEYED. -
It is understood between the parties hereto, and their successors in title, and made a cover.ant hereirs which sha!! 7un
with the land, that aI! fands hereinbefore described (excepting any parcels speci�catly designated as eatements or as tem-
porary rights o} way) are conveyed in /ee simple and not merely far right of way purposes, and that no reversion�y rights
whatsoever are intertded to remain in the g�antor(s).
�n �itne5g �geccof, rhe said GRaNToR
ha� hereunto set Irs hand_ and sea( _, this Fo.�RTC£NTN day oJ ^'�Ry Ig�
----'-"—"---°------------------------•---°°°--°----......--°-'-'-'----°--------�.�ou��... _....--------' °--------------.....-•---------------°-°---•°--•------------'------1.]cm�
....Q!(Io.VALLEy_COAL_CeMP/,�NY_lNC, 6FKENrUCKY.(Seal).--°--°--....._...-°----------------------°-----------------------•---._.....---�Seal)
.--......-°. -•-----°--------------�- - --- ------------•--.....---°°°(Seal)----°---------•---.....:----•°------------...._...._..---------------------------�Sea1)
°--�' - -° - -- --° -- -
°---
..4 y%.. . �C.a-r,-./ _ �?%2�<��-5-5=�...rseaU------------------- ---- -- -- - -- _ __ _ �seal�
W�LL/RMHdRNN!`�AN �PRES�DENT
.-----�� -------�-•----------�-••-------••-�--------------------------------
/% /J
-°-.... ....--�-�--.. _.... .
- --- -----------°
� --- ---------- -- -- �°-------
-
�.1lESr:;i�i-�i;u1i ----- �`-`-i'�/ <i
" '"'"""'""'
................DAV�D Ae6P (s�c�E AR`�
- - •-----------°-......-°---------------_.........._..
a
..-----(Seaq.--�°--•---•-•-••--°-:....-•-------------------•--•--•-----°----° ---.._....---�Seal)
....-°(Sea!)-°------- -••----°-------°--°°----------°-°------------°---°-°---......._:_(Sea!)
/c...I1 ' . , .- ' . ic._n
Seal).__.. _--------°-°-----------° ................................._..---•---°------(Sea!)
Seal)----°---- ---•°---...._..._...-----••--°-----------------_°•----•-----•---....(Seal)
C _�1 . . ' . . ... . in. ••
"'_"""""""-"--"'......"'......"""""-'_"'•""'.._......"'--'°iS[al)
�S7ATE OF�-Ii�.�iAN�_...��.r...�°------°-------°--t=�."c�S'� �_.:45�n^........°°-••°--------------- ---...--•---•••--Counry, .ss{ .
1 /� � "� ; .
Beferz me, the urw'ersigrted, a Notary Publie in and for said County and State, tlus.-•--.i-�_F-` _1 ..................................•--------_
day oj.._....-_.-��!.�-�..4.1 • ---------------- A. D. 79_.Z(� Personally ap�med the within rwmed._L.�.l..�_Q�.l::'\r.�ar�
� 1�'� . l- •----, °-° �� ;
°-----��.1�...-----°--�'Y.�=--`�--•-°-•-•--.�C�........�c.��..t— `c,...-�-°1---`--��_�---...--•-----....._._....-°'--•--------°---'--°-
._...:-•--•--••----•-•---------------!---...-------°-........_----°--°--°-----.-°--°.---Granto� �--•---------......in the above tonveyarsce, and acknowl-
edged the samt to be.��l.�i.4'.:s._..�-.�._.....vofuntary act and dced, for the uses and purposes herein mentiorted. -
l havt he�tunto subscribed my name and ajfi:ed my�eial seal. ....__, .,_ ._,.
hfy Commission tspire��c1..:�S:::r:�.----Z=��. tG11�..---..�i-�:\.::� 1�1��-�.Y.�:�.:-: �c.�:�.. Nota Pu61ic
�....... ....° --. . .. �- •- -- - ry
1-��1u/� �. Noariqi✓
$TA76 OP INDIANA�......""'_""""""""""'....."""_""""'....."""'..."""'.....""""""""""_""'......_..
BeJort me, the undersigned, a Notary Public ln and jor said Counry artd State, fhis ...................
day oJ...__.:.:..-••-•-•_--° .......................°-•.---°., A. D. 19°-°-•; Personally appeared the within
.............. _::----------__.......-°-----°---....-----°-°-°---°°-°.°-............:............°°.......-----°--°----°--------......
edged the same to be
My Commission tzpires.........
JS: : . .
.....--°---°° .............-------.°..........Grnntor....................---.in the above conveyance. artd ackrtowf-
..................volurttary acf and deed, for rhe uses and purposer herern menfroned.
I 6ave hereunro subscribed my name and ajjezed my oQ'icial sea1.
.._ .................°----.....................--°........................----......-�---°°-°°---.....---.......-°---..Notary Pubfic
Page 3
.
,
. :', �" ; :
�dP \.. • . • � ; ._
i� ��^FORM LAE 168
ACCES� RIGHTS ONLY ��I'r�'��� ��j` j� projett RF-28(16)
Code 1133
P�cel 20L
��ig �jnDrn[uC[ �'iirnt86ttq, Thaf OH i o I/A[L[Y Caq� CuMVqHY/N4. oF KE�ITUCKY
oj HENJEPSerJ County,inrheSrauoj KENTUPKY RELEASE AND OUITCLAIM to
the STATE OF INDIANA Jor and in consideration of
ONE DGLLAR AiIU OTHER GboD AdD VA�uRBte �vi✓siOERATION Dollars;
the receipt mhereof is herebu ackno�ledged, the follor�ing described.riahts, easements, and
tinieresis in and io reai estate siivate3 in GI650N County, Indiana, ta i�it:
FOR THE PIJRPOSES OF ESTABLISHING A LIMITED ACCESS FACiIITY� THE PERMANENT EXTINGUISFh
NENT OF ALL RIGHTS AND EASEMENTS OF INGRESS AND EGRESS TO� FROM� AND ACRO55 T'HE LIMITED
ACCESS FACILITY ITO BE KNOWN AS U.S.R._ 41 AND AS PROJECT�RF-28('I6))� TO AND FROM THE,.�
ABUTTING LANDS IN�,WHICF: THE UN�ERSIGNED 04JNS CERTAIN MINERAL RIGHTS� ALON� THE LINE
GESCRIBED AS FOLLOWS: BEGINNING ON THE EAST LINE OF THE NORTHWEST �UARTER OF SECTION 3O�
TOWNSHIP 3 SOU7H� RANGE �O L'JEST� GIBSON COUNTY� INOIANA� NORTH O DEGREES O4 MINUTES 50
SECONDS WEST 581.49 FEET ALONG THE EAST LINE OF SAID QUARTER SECTION FROM THE SOUTHEAST
CORNER OF SAID �UARTER SECTiON� WHICH POINT IS ON THE WESTERN BOUNDARY OF U.S.R, ¢1; tHENCE
NORTH 10 �EGREES 20 MINUTES O9 SECCNDS WEST 66.91 FEET ALONG THE BOUNDARY OF SAID U.S.R,
41� THENCE NORTH 9 DEGREES 21 MINUTES 10 SECONDS WEST 25;99 FEET ALONG SAID 60UNDARY� THENCE
NORTH 1 DEGREE SS MINUTES 59 SECONDS EAST 15.8� FEET ALOI�G SAID BOUNDARY� �THENCE NORTH 4�
DEGREES S3 MINUTES 20 SECOf�DS WEST 103.86 FEET ALONG SAID BOUNDARY� THEI�CE NORTH S DEGREES
26 MINUTES S2 SECONDS WEST 103.64 FEET ALONG SAID EOl'�N�ARY� THENCE NORTH 3 DEGREES 14 MINUiES
52 SECONDS WEST 103;64 FEET ALOt�G SAiO BOU�l�ARY� iHEf�CE nORTH O DEGREES S2 MINUTES 44 SECGNDS
WcST 9%,39 FEET ALOf�G SAID BOUNDARY� THcNCE NORTH 1 DEGREc 04 MINUTES 52 SECOf�OS L5�E57 106.04
FEET ALONG SAID BOUNDARY� THENCE NORTH 7 DEGREE OE N�INUTES 02 SECCNDS WEST 65.01 FEET ALONG
SAID BOUNDARY Af��D TERMINATING SO.O7 FEET�SOUTH OF THE NORTH LINE OF THE SOUTHEAST OUARTER
OF THE NORTH4IEST OUARTER OF SAID SECTIOt�. THE kLOVE—DESCRIBED ACCESS CONTROL LINE ,
RESTRICTIOI� SHALL BE A COVENANT RUNNING WITH THE LAND� INCLUOING ALL OF THE UNDERSIGNED�S
RIGHTS AND EASEMENTS THEREIN� AND SHALL BE EINDING ON�ALL SUCCESSORS TO SAID RIGHTS AND
EASEMENTS IN THE SAID ABUTTING LANOS.
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�cr; 7-29-75
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�JUN 1 8 1 Thi.t Instniment Prepared .-_._------------ --C/-..- `-°--------°---•---..............
•PROJE:T RF-'�(16)
;Cooe ' 11 �
PARCEL 20L
FORM LAE 168
ACCESS RI6H7S ONLY
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�jn �itnc5g #�hr�cof, the said GPANTOR , .
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haS he�eunto set lTS hond and seal , tkis FDU�7CEMk day oj MAY 1g7G
..-°----°---------°--°° °--•--°---•-••-------°------------•----- �--------°-°----(Sea!)------------------°-----------------°-------------- _-----------°----------......(Senl)
------ �ll/.P...V�ELEY CoA4..Ct7PRNY fNG_aF KeN7uCKi(Sea[).----------°--•-••-°---------••---•°•----------°°------------------------------�Seal)
-----••-•-•---------°------�--------- ----- (Seal)---------------------�------------------°---•----•-------------------------------�Sea►)
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---°-----°..--•-••--°-----•---• °
� y�---�� `-'--'-✓ ------°---1�'�t-Ct�-'-�`� ---..(Sea!).---•-----•°-------�------.._...._.........-----•----------------•-�----•-----------�Sea1)
�0li.L���.7 BRANAMAIJ (P�E'S�PENt) �c__n i�.__��
............AAYID DaCP _(SttP,�TAf:tIJ _---_.._...----°-(Sea1).--°--..: _--°-•------------ ---- --�Sen!)
$7ATE OF-�NDFA3Mr"""""""""_"_""'_"'_"_��>>'.�"�_�.4�.����'_""""""""""_""'...""""_'_.___._"...COW/ly� JS:
[� t-f..
BeJore me, the underaigned, a Notary Pub(ic in and for said Cauntp and Statt, t/us.-----•-_i----_ ..--_--_-_-�--_-_-_--•----..�_
day �f•--•,------�-�--`a=4 ----------------� A. D. 19._�S^.; Personally ap�e`td ihe within named...�i_): �_ �:.S.:�cVi= -
,1 �'---------- .
-°---------`,�,�['���:-1���°�-�``�-�=---�~- ^� - � � �-5.��..�?•••-------°_......••-•-.._..._......_-----°---
� -----I1.�=ca�C..-s-'�''-` - ---.....--
-----------------••--•-------°----\-�-----•-------•-_•--•-__...._.....••--•-•----...---.Granfor.5......------•------.in the above conveyance, and acknowl-
�dged the same to be.:�-.4'.��:�: :.::..._volurtrary ac! and deed, jo� the uses and pwposes /urein mentroned.
/ have her�uruo subscribed my nanu and aJfized my ojhcial; -s.e�d.,
My Commission espire�`i:�:�::>.C_.�'=�------Z-=S--1•�C\1�l_ l;_-L-�..��;�..1::.::]�5:�:�:..:.-:..._Not�y Prc61Ic _--
-�---•- -......°--
� � LiNnR p. No�?MArJ
Sr�re oF Irroux�,-�--�-°--�--------------------°-----°-°°•--• ...................°-°------------------------°---°--------.._._...._....____Counry, .u:
Be%�e me, tht undersigned, a Notary Pubfic irt and for said County and Sfart, thi.r...•_ ................._-_•_--...._---._...__.._...._•-••-
day °J---------••�.�.••-----.--.°---------°----•--..._...... A. D. 19..._---� Personally appear�d elu witliin named-•••-_.._......_...._._..�_
-°------°°°•-----------•----•--•-•---• .......................•-----------------��-------�� -�-------°------••-----°--...._......••••----...._...._..._---•._...---•-•_•....._._
..--.-°-°----....._..-•••-------._..------------._...._...._..---•----°-------.-•-.----Cranto�-•---°---------------1n rhe dbove canveyan.:t. and acknowF
edgtd the same to 6t ................................voluraary act arsd deed, for the uses and purposes herein menrroned.
I have hertunto subscribed my name and afJised my oB'icra! seal.
MYCommiuion espiru-------°---°----------° ...........................°---_.........--°•-•°------------°°--.................._......----°-°----Notary Pubfic
Pagc� 2
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ST.ATE OF KENTl1CKY
- COIJ.�TY OF i [F�\'DEFSON. . . SCI'.
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�FIDAVIT
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PROJECT; RF-28�6�
Pa R�E�. ; #zo
� I, }Villiam Branaman, the undersigned affiant, being duly
s,�orn upon my oath, hereby siaear aad affirm that The Ohio Valley
Coal Coripany, Inc. is also laioi.�n as and is the same as The Ohio
V"alley Coal Company,- Inc. of Kentucl.y.
Further affiant sayeth not.
. .. �'-1 ,
. . .. _ . : ! `(� ��w�,� l il� �-tCL'1-y�—,
' -=. l'�illiam Branaman -
Subscribed and sworn to before me on this the�y�day of ��i��it� ,
1976.
D1y cormnission expires: �,7yr�,n , � �, i% �%Q
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= � `�'.�; ., .._,� - -=:.s=., . Notary Public �—
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11iE COiiPORATE: AUiHOItITY AFFIDAVIT
, :�
fientucky , PRoJECT; P,F-ZB-lG
STATE OF 3d�',Ai1A ) PA R C E.C. , �.2Q
1 ss:
CGUNTY OF }ienderson S �
ndvm r�rrn , being first du�y sworn upon his oath �
deposes and seys:
That he is du�y elected Secretary of the ., zr rrr� rr.�r r,•�;�+,-, �c of
_ Corporation
��'i'�ir,ev ; that the following resolution was du�v adopted
Name
.
at a regular meeting of the Board of Directors of said corporation held on._-
,:, � ,� , and has not since been revoked, to—wit:.
Date _ _.
"Resolved, that the �.1r„�.�• �;-:�:_��� �r
President
shall be, and he is hereby, authorized
to convey to the State of Indiana real estate of this corpora-
tion, and to execute all necessary instruments in connection
therewith; and.said conveyance shall be attested by the _
" .: . . nn.n s➢ OF t.t119_ ' � .
• Secret.ary "
- corporation, who sha11 a£fix the corporate seal thereto; that
said corporation sh3L be bound by all instruments executed .
by said officers under powers nerein atated.!' . •.
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• ��i'L///�//G/ ���/
� �. _ . - Corporation Secretary
David Deep
', ',:,,:��„�.,i,,, ` \ � �l� �
?�,;•,1"; .�.'�6ubscribed and swrorn to before me this
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" ;.:� `. �.�,:5': • - . � Piotary Public
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, . Linda D Plorman. -
Ny Commission expires ���/\C,��� C L� ,�C�,�
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�713 �I19tTll1I1271t Wd8 prepared by f.'a,�nar�.i Ann.�r� •�
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OFFICIAL OPINION NO. 28
bir. Da�•id Cohen, Chairman
Indiana State FIi�;hrvay Commissiun
llth Floor, St:�te Of ice Buiiding
Inr3inn�polis 4, Indi�nl
Dear �Ir. Cuhen:
,\
Jnne 29, 1961
This is in responsc to yrour roqucst for my Oflicial Opinion
as to �� I:efLcr Senalc linrulicd Act No. �Gu of lhe 92nd re}�ular
�e�sion of U�c Gencr,�l AsscmUly is :ipplicable to Lhc nc<�uisi-
tioa of ri;;hC oC u':�y L,v Lhc St:ilc Iii}:h�t•:i� Commi::sion. T'or
thc s:ikc of brc�'ity, that act ���ill hc reCcrrcd lo in this �Opinion
L�• its otlicial dcsi7;naliou ati lhc Acts oC lOC,l, Ch. 203 and as
}•our rcqucsL notes it ��cn�•idcs that it sL;ill bc in full forcc
and efiect from and aftcr July ], 19fi1 ptn'sunnt lo lhc emcr-
ger.c�• c!�use thcrcin. 1'he queslian ;is stated Ly Your IcLler
is as follo��s:
isa
'.7'hc L:�n�l Aa�uisition I)iaision uC I.lic Slalc ]fil;h-
u•a}• Cumniis�inn is in a quan�Lirp as lu ilti responsi-
Uilit}• undrr th�• ;ibu���-n:�mc�l Acl «•hir,h ���:�x pnssed by.
this I;ist Lcy;i�laturc ❑nd �vl�ich will bc clTccli��c July
1, ]fiGl. Thc pro��i�ions o[ this Act, if :ipplicable to
tiic SL•ilc F[i�;h«•n}• Cuminission, ��'ould mrilcc the work
of thc Land Acquisitiou lli�•ision murc cumbr,rsomc, to
s:n• thc 1casL In �•ie�v of oin' �t:ilus as an arm of thc
Sta,c Goccrnmcnt, thcrc u�ould appcar to bc some
qce�;ion as to �chethrr the prucisiunx o( l.his Act are
a{�plicablc to thc Stalc I�Iigh���ay Cummission.
"�Ve hereby roqucst an oflicial oj�inion from you as
to t};c applicability of thc provisions of this Act to the
acquisition of ribht of way by the Division of 7.and ,
Acquisition." � --
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`�.
i��ci o. n. c.
7'he PL�YP�ge of Ch. 2'JSS, s��pr•a, ia to provide 1 more effCC-
tIvc mc:uis of collecling thc L�di.uui Cross incomc Tax im=
pa::cd upon the reccipt of fir�ss income dcri�•ed from thL sale',
of Indi:ina rcnl cstalc oc :iny intcrest thcrcin. That :ict, Ac!s �
of l.!1G1, Ch. 298, pru�•idcs for :iccomplisLing such purpuse l>S.
��l��,inciny,' U�c duc d,�le for Lhe ��a)'menl of such I;ross income',
tax to "Ihc timc of lhc Lrnnsfcr of thc Lil.lc lo such rt�;il esL•ite,
oc :iny iuLcrcxL Lhcrcin' '� '"�� 1'hc prua:.. I�y which sucl�
L•ir, iv lu bc collccicd re��uires Lh:il thc coimt�� i•ccurdcr sh:ill
uuC �icccpt fur recorilin�:' viy iuslrumcuL 1'or U�c con��cyancc
o[ rcal csi�itc ur sn; iulcrest thcrcin uulcss such inslrument
cunCains cilhcr adlwvi�•�� �I:uii��, ur :i statcmcnL uC llic cov��
trctu:iu�cr :illiac�l I�y :i rul�Lcr sinmp, c��idancin�� lhat suc
l;r��sti iva�inc L�ix hns I�ccn ���iiil� ur iinlcsa :�u :iliiiL�cit bc sul�-
mit.l:al u'il.li I.hc insLnnnc:nL :ind record��d lhcrc���iUi sL•iting
fticlx sullicir,nL tu shu�v Chat nu la� is duc or pa�•ablc upon lhe
proceeds recciced Crom such tr.uisfer u[ ri�al estnti� or interest
thcrcin. Chaptcr 'LO ; iti no� �in inilcpendciit :ict� buC in fi�rm
amcuds Ihc Acls uf 7!Y.t:i, Ch. :"iQ, bciiq� thc Indiana (�ro,s
Incumc 'I'ax l.u�c, liy a�ldin�; �i ncw ;�nd ad�litiunal ��rction
thcrcLo tu bc ninul�crcd Scclion ;Sa. '1'his ]�GI Acl is gaural
iu ils np�ilic;il.iun aud cm its Incc dnes uut �i���rear io �u'ocide
for :u� cxccpliun in auy cnsc. 1►owcvcr, inasnnich as it is but
onc p:u�t uf tlic Indians Cross Incomc Tax Act as amcndcd,
it is lo bc conslrucd su as lo �;ivc mcaniug :u�d clCccL to cach
and all of lhc secl.iuns compri�iu�,� thc Cross Incomr,'1'ax Law,
c�ceptin�; such only ns :�rc eiLlur expressly or necessai'ily
repcaled �y iLs terms. �
Sut.hcrlruid, Sl��tulory Construction, 3rd Ld., Vol. 2,
Secs. 9703, 9704, 4 i OS.
Amonq thc olhcr �ccfions oC thc Gross Income Tnx La�v
wLich ha��c a direct bc.iring upon your gcncr.il prohlcm and
which should bc nol.cd and considcrcd be[orc entcring a di,-
cussion of Llic c(Tcct of Ch. 2�3, sr�.prn, is Section G(n) of thc
Indiana Gross Incomc '1'ax Slatulc, as Inst .�mcndcd by thc
Acls of ]D50, Ch. 37:i, Sec. 1, ��s foiuid in Purns' (1�Ji`J Supp.).
Section Gd-2GOG(n). SuU,ection (n) was first ad�led'to the
st.�tuCory provisions of thc Gross Incomc 'fax La�v Uy the
Acts of ].�J55, Ch. 47, alLhou�;h a substantially similar pro�•i-
sion had Ucen in force by a regulation of the Grosa Income
159
�
�
ui�r,:i n� 2s
thereby conveycd is to bc us�:d br highway purposes and the
form ia undcr Che hcading "S :iCe Iligh�vay DeparLment of
]ndinna." It is my un�lcrsi:u��li ��; also thaC on somc occasions
ihc SL:itc oC Indi:nci sc� �n•� ;�. rc�;ul.u• Wan•aint.Y Dced in
acquiring real eeLnle for hi;;h� ay pur�ioses, in which evenC
the gr:uitce would bc sh�m�n :u the St:itc of Indi:ma. Unticr
nny o�ic ol' thc5c iuslrmrcnt,, he count;y rceorder will havc
no di(liculty in ilr�l.criniuing Ih: t thc grantee is �.he SCaCe of
Indiann.
Thcrcforc, iL is m,y upi�iioii I��nt thc AcCs of 1!)G7., Ch. 298,
docs noC repeal m• amcn�l S�cli �n G(n) af the Grnss lncome
Tax Law :uid, cnnsequr,nt ly, �la ; nr,�t nda:u�ce t:he due dsitc fur
Lhe p�}'mcnC oC gro�s inc���uc L•c Ii��bili�S wiCh i•us�icct tn rross
receipts recci��ed (rum t:ii�: a�nd aunatiou of re�il �:ti1sCe by 1:hc
StaLc of 7ndi;iu;� or insl:rurnr,ult litics I;hcra�f or liy an m•gaui-
z:ition gi��cn l.hc pu��•cc nl' a�n� .:mn�itiai bY lhc Sl�itc of In-
di�uui or :�s fo nn�� :imo uil:; i r,civcil as pw•chnsa pricc or
comprumi�c in couLciu�ilat�i�.n nf such oundemunhion. ��,{LS.
CUl1IliC PCCUP(ICI' I11�IV IUL:i;lv :tcc��7�t �ui in,l:rumenC ul'. I:rinsfcr
1�1Y1U1C. IL IUIIOtPS CII:LL Lllt: A L9 OT L'Jb�, lill. '�:I;i, tlOC9 71UL
app )' :o lhc St,itc ��C In�lian i�:• Co ils ins�rumenlalitics, nor
to any or�;uiizaLion givci� Ur.: � uwcr of cun(icmnation by the
Siatc of Tiidiana nor to tho l nitcd Stnf.r,S.Covcrnment nor
instrumenlulitics ihcrcuf.
In clusiug, �vhilc il. i, uul t �c purposc of Lhis opinim� to
detcrminc,Chu ulLiniat�; I.ix;ii�l� nr nontuxaLlc sC;itus oC �iro-
cccds frum l.r:insfcrs ul' re:il � l:itc, nr :uq� inlcrest Lhcrcin,
under any circum,f:uice=. n.:c� .�Cheless, I�ee:tiutie t:he AcLs of
1�G1, Ch. 293, .ei�prrc, doc; no; a �pl,y to cillicr so��crcign, it nlso
has nq clPect in :uiy c;isc �ch n•� In the Slate ol Indi:ma or the
United SLites, or au insLrim :�nlalily thcrcof, iti eitlier a
grantee or :i gr;intor. Tlic n:qi iremeut Pur an aflidaviC to be
mude by tlic scllcr or gr:uil��r ' in thc evcnt no tus is duu ur
pa}•aUlc" ���ould .tpply wh.m 11ic i;rnntor is withiu 1.L;it cl:ix. ��f
totally exempt org:uiizalion:. �:fined in SccCiun fi(i) uf �hr
Gross InCOmc T1x I.ntv, Bin•i :' (1959 Su��p.), ��•cti��n !�i•
168
�..
�
i�si o. n. c.
2GOG(i) which orgnnizations "shall be excepted from tasation
undcr l,hc provisions of thiti acl: ''`." The requirement
fur such aftidaviC ���ould al,ri apply Lo those situations of a^
minimnl considcratiuu equal Lo or lcss tihnn the annuul
$1,000.00 deducUion to which each Cnxpayer is entitled in com-
puting his gross income tax liability; ex�imples of such situa-
tions :u•e 4uit-claim dr,eds or ensements a, to which the mone-
l��ry cuusiderat.ion often i, onl}' :i lechnical necessity' and,
tLerefure, muy :imount to Lol<en sums Such as one dollar.
'1'I�ere may be uLher situntiuus, Iess frequentl>� encountercd,
reryuiriug Lhe aflida�•it of nn Las liability, as for instancc in
lhc caisc of �roci�ii•oc:il cxch;iny{r,� nt rcal esCate by and bat�c�,�
the owners i.hercof which ti:u�sfm�s do not b`encratc g��.
incomc Lax li:�bilil:y Cu the exLenC oC thc valuc of lhe properLy
of which titic iti so surraidcrcd.
Thc u�ovc illusCrations cnnstitulc somc o( tl�c situatiors in
which I.he no-Cax a(Iida��iL rcyuirement �vould apply and indi-
c�itc khc renson Car thc necessity of such :i requircment by the
Acts o[ 7.9G7, Ch. 2�J:i, s��c�n'u�. l�Iowc��cr, becausc that act dncs
not rn:wiPesCly npply lo cithcr sovcrci�,m, the requirement of
�i no-tax at(lidavit is not .ipplic.ible to the Sta(c of Indians or
thc United Sla�e,, or �ui insLrument�ility of eitl�cr, irrespecti�•e
of wheLher such so�•crcign is the grantec or grantor; this is
t�ve c�•en thongh thc transaclion is onc crcating a liabilit}• for
grosa income C�ix u�ion f:he proceeds derived trom such tr:insfer.
OI'I� ICIAL OPINION N0. 29 �•
July 7, 1961
HonoruUlc Rulph Rader
StaLe Rcpresentative
Box 29�
Ala•on, Indiana
Denr Itcpresentative Rader:
Yo�n• Ictter uf June 1G, 1!1G1 hns been receiced nnd reuds us
fullo��•a :
.••A7Mt0y.
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