Right of Way - Sun Oil, Sun Oil_4/1/1977- C� �lf
r'' "�' "% �IAI RFI FASF OF I FASFH(11 Il INTFRFC� Pao�ec��`� RF-65(33)
c� �� '-� /� •
?�-���'•' . CODE �734
�''' 'k PARCE�S 79B ANO 79C
• KNOW ALL MEN BY THESE PRESENTS: �� a o)
. THAT FOR AND INCONSIDERATION OF �/t%++. � DOLLAR AND OTHER GOOD AND
VHLUABLE CONSIDERATION THE UNDERSIGNED SUN OIL COMPAO VPIFOPRt•iqLLYrz NOWN AS SUNRAY DX OIL
COMPANYI
LESSEE UNDER THAT CERTAIN LEASE EXECUTED BY G. TH0�4AS ROBISON AND VIRGLNIA ROBISON� HUSBAND
FND WIFE� AND E. J, LOGSDEN AND RUBY C, LOGSDEN� HUSBAND AND WIFE� LESSOR
f
! AND THSS LESSEE ON OR ABOUT JULY 2� 1964� AND RECORDED JULY 30� 7964� IN MISCELLANEOUS
,RECOR� 763� PqGE 405�,IN THE OFFICE OF THE RECORDER OF �IBSON COUNTY� INDIANA� AND LEFS:NG
AND ENCUh18ERING THE FOLLOWING DESCRIBED REAL ESTATE [N GIBSON COUNTY�� INDIANA� TO WIT:
THFT PART OF THE NORTH HHLF W�) OF THE NORTHWEST DUARi'eR (N�7Jµ) OF SECTION 19� TOWNSH[P
3 SOUTH� RANGE 10 WEST� DESCRIBED AS FOLLOWS: '
BEGIN AT A POINT WHICH MAY BE FOUND BY STARTING AT THE NORTHEAST CORNER OF SAID"NORTHWEST
OUARTER RUNNING THENCE SOUTH 186,3 FEET� THENCE WEST 67 FEET TO AN IRON IN THE WEST RIGHT—OF—
WAY LINE OF U. S,:H[GHWAY #41 AS NOW LOCATED� THENCE SOUTH ALONG THE WEST RIGHT—OF—WAY L[NE OF
U. S, HIGHWAY #¢� jO0 FEET TO THE POINT OF BEGINNING� AND FROM SAID POINT OF BEGtNNING THUS
FOUND RUNNING THENCE WEST PARALLEL WITH THE NORTH LINE OF MULBERRY STREET [N THE TOWN OF FORi
BRANCH EXTENDED EASTWARD A �ISTANCE OF 200 FEE7� THENCE SOUTH PARALLEL WITH U. S, HIGHWAY #41
A DISTANCE OF 200 FEET TO A POINT IN THE NORTH LINE OF MULBERRY STREET IN THE Towrv OF FORT
BRANCH EXTENDED EASTWARD� THENCE EAST 200 FEET ALONG THE NORTH LINE OF SAID STREET TO THE PO[N'i
WHERE THE NORTH LINE OF SAID STREET INTERSECTS THE WEST RIGHi—OF"WAy �INE OF U. S. HIGHWAY #41:
THENCE NORTH A �ISTANCE OF 2O0 FEET HLONG SA1� RIGHT—OF—WAY LINE TO THE POINT OF BEGINNING�
HFVING A 200 FOOT FRONTAGE ON U. S, HIGH4lAY #4� AND 200.FOOT FRONTAGE ON MULBERRY S7REE7� AND
SITUATED IN THE COUNTy OF CiIB50N��STf,TE OF IiduIAWAJ -SAID PARCEL IS ALSO KNOWN AS LOT lO IN THE
ROBISON—DODD SUB—DIVISION TO THE TOWN OF FORT BRANCH� INDIANA� THE PLAT OF WHICH IS RECORDED il�.
PLAT BOOK 'I� PAGE 263 IN THE OFFICE OF THE RECORDER OF GIBSON COUNTY� INDI�ANA.
BY THESE PRESENTS DOES HEREBY CANCEL� RELEASE� RELIN�UISH� AND SURRENDER THE FOLLO�•lING-DE=
SCRIBED RI6NT� TITLE AND INTEREST OF THE SAID UNDERSIGNED IN AND TO THE AFOREMENTIONED LEASE-
HOLD PRE�qISES� TO W[T:
FOR THE PURPOSES OF ESTABLISHING A �IMITED ACCESS FACILITY� THE PERMANENT EXTINGUISHMENT
OF ALL RIGHTS AND EASEMENTS OF INGRESS AND EGRESS T0� FROM� AND ACROSS THE LIMITED ACCESS
FACILITY �TO BE KNOWN AS U. S. R�, 41 AND AS PROJECT RF-65(33))� TO AND FROM THE UNDERSIGNED�S
ABUTTING LEASEHOLD PREMISES�.ALONG THE NORTH 57.01 FEET�OF THE SOUTH 126,77�FEET OF THE EkST
LINE OF LOT 10 AND THE NORTH 13.22 FEET OF THE EAST LINE OF LOT �O ALL IN THE R09ISON—DODD
SUB—DIVISION TO THE TOWN OF,FORT BRANCH� INDIANA� THE P�AT OF 4JHICH IS RECORDED IN PLAT BOOK
�� 7� PHGE 263 IN THE OFFICE OF THE RECORDER OF GIBSON.COVNTY� IND.IANA, THE ABOVE—DESCRIBED
�
� HCCESS CONTROL LINE RESTRICTION SHALL BE A COVENANT, RUNNING WITH THE IAND AND SHA�L BE BIN�ING
ON ALL SUCCESSORS IN TITLE TO THE SAID LEASEHOLD PREMISES, �
"� ' �
K�A ¢—�c`�]6 THIS INSTRUMENT P ARED BY
�(��'1
�f _t�!
�l,
r �
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<" � �Qi APR 1 19T7
S) >%-rl��
�
' ,'',�"PA?TIP.L�REL� OF LEASEHOLO•EREST
- , ".PAGE O Z .
�n �irnr�g �hcrcof, rhe safd
haJLhereuato setTflEi�and s' and seaLr
X........ `
� �
l../�/7���!?S
, this �„2 "�"� day oJ ���e U 19 ,77
- �- - - .......(Seal)°-°--°--..... ------.......---- ...... - ......... - ..................(Scal)
'- -..1........(Seal) ...................°°-°..................-----......................._._.............(SealJ'�
%/
C�!,O.f::�(Seal)-.._.. -°-°-.........- . ............. -.:....................--- ----.......(Seal) \
-----�.----:--��v--(�?7�:i-:�[n-i��'.--7,-.h... ^f'
�'fdf18�°_fi �V�df�(8i?ii^� '!C'.� _� .._. " 1?+:.:i:i::
..................."""_""'.....'"'""...."'......""""""""'""""...........��cut/..................""'.......""_"_...
x..........- °- -...-°-°--�°----° .............-°------ .._....-°°---._.....(SealJ.--°-- ._....-°°-°--° ..........
..............° °---°---------°----............... --•-�---------°---_...----...(Sea!) --- .._.....°-°----...-°-........-- -
°--.........°°--�--- -- --�--°-°--°-�-°°--°---.-°°°--------�-•--..........(Sea!).---...-°...-�--- -°°°--...-- -- -
. /
-- .. . ..° - ---°.°---° --°-==°---•-°----°---...........°-..._..(Seaf)---�°-°-° ... ................ ......
/�
X...............• .° - ...-------.. ........°-° •-- .°°-----....__.........(Seal) -................. ...........
- - -�
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r._.�::-•�---•--°--°°----° ...........................(Seal)........--....- -- ................-- -
..............°
................
-°°--°•-°--
................
.-°•---........
--°-°•°---°
................
.. ............
........---°-°--�--- - -°.° ...........:..(Seal).....
..°° .................(Seal)....- �---°
-°.(Seal)...°°°---°--- ----° .................
..............(Sea!)..-- -- - ---
......................°-°°----:........-------...------•---°------------...........(Seal) --°°--.......:..
...............°----°-°-°----°- ---°-°--°�-------°-°--........--°.-°°--°-(Seal) -- .°-°-.....
.............°-°-- - --°-�----.°°°----°---°°--°--°---------•°°---°°°•°--(Seat)...:.................
STATE OF p--- '11`y�'='-•Yi:i�.:_..__...,..._
- � . .......... ........ .........(seal)
"""' _' _' ...................."'.....�.SE��
""""""" ...............' _ _ ""_ "�$G � � �
."_'.""""""""'......"_""....(.SC���
.._ ....:..........°--°°--°---°°- -(Seal)
......- �---�� ................�--�--....(Seal)
- � - .................°--°-.......(Seal)
................° -°--.................(Seal)
....---- ....-°--°---°-°---...----°-(Seal)
�----�--• -° °.......----- •-°--°---....(Sea!)
- . .......... . . . .--.....(Sedl)
....--- -..........°--- - __(Sea!)
.._........-- -----° - -.._(Seal)
--°- - --°---�-- -- ..__(Stal)
..... . ............. ........(Seal)
-°°---°�- ----........ - �---..... - -(Seal)
....-°-------- -°°°-.....---...- -(Seal)
°°°- �----...----°- - -° ........ .....(Seal)
� S5:
BEFORE ME� A N07ARV PUBLIC lN AND FOR THE AFORESAID CAUNTY AHD STATE PERSONALLY APPEARED �T�Ty�URDEPI
P;izna,er �r�cfn��fir� °�u^:ii F::Fi^-= �.- �- _ : • _ : E. �"'�= � �}� :,�.."
o� _. -i.; .s ti�^�;t t�. , � ASSIgI. : S!:CF�TeaRX
�J ^ ND
..S�l 1 G !!`'"!'' Cv. , _ "_.tli'�d _
I � .J. I1
� ACKNOLLEDGED 7HE EXELUTION OF THE fOREG0ING PAR7IAL RELEASE OF LEpSEHOLD INSiRUMEM FOR 7HE USES AND
PURPOSES HEREIN MENTIONED. 'y
Mv Co�aissioN EXPIRES ���lLL��v�''� �Cj� t 3C •'/i�.,;�L^- �'� �/
i.o--v��.•L( Sen� )
_ . TARY UB IC .
f� r3 �.Ic /� ie 0 M£,�
STATE OF IPDIANA, COUNTY, SS:
BEFORE ME, A NOT/iRY PUBLIC._IN AND FOR 7HE AFORESAID CAUNTY AND STATE PERSONALLY APPEARED
ND
ACKNOVLEDGED THE EXECUTION OF THE FOREGOING PARTIAL RELEqSE OF LEASEHOLD INSTRUNEM FOR THE USES AND
PURPOSES HEREIN NEM IONED.
MY COMMISSION EXPIRES � ($EAL�
TARY UBLIC
PncE � 2
AP��
� �.: �N
, ._ _ . _: �F6� �3,,
.::_:,.�`- • � / 9 '``'
�' � G r �cas�,�
I, F�nett E. Roas�an, Assistanr. 5°�rEtary o
of Pennsylvania, do herebc cercify that L-lie
and correct copy of a resolution paseed by
of the Directors of the Company on Jul.y 9,
f the Sun Oi1 Company ,`
following is a true
ur:animous writ-ten consent
1976.
RESOLVID, 'I'hat Willian; Gorden, Ca._:b L. Hodsdon, Kenneth L. Moore,
aad David C. Rippy, or an� une �f them, is i:er::by authcrized to enter
into, execute and deliv�r in the n�ne of it-�is Corporatiorn, contracts
for the purchase or sale of real and personal property, deeds; leases
and easementa, government ge nnits and. ccllateral instrumer:ts, of all
kinde relating to the acquisiticn, transf.::r.o� us� of real and personal
property and to perforfu all acts necessar; or �esi.rable in connection
with the execution, filit�g or. recording o,`. such instrument�, provided,
hawever�, that any such transacti.on �ha11 not involve a sum in excess
of $250,000.
,
./ i 1�7��—'--,-�`-. ���
ssistan� �ecretary
,FNn£t� %�� �'^���
Philadelphia, Pa.
C�NWEALTH OF FEN'dSYi.1:�NIA:
. SS:
CWNTY OF PHILADELP'dIA
On this, the �2�� cay e_` ��V"u`°' x9i�, befor.e me, the
undersigned officer, pe�=sonRl�iy appaarea Erumett F:. Rossman, the
Aseiatant Secretary of °UN .OIL COT�',�,WY Gl' PENNSYi,Ji.NIA, a Pennsylvania
corpozation, knocrn to me to be suct� person and such officer and
ecknowledged that the foregoing instn�nent is a certi£ied copy o£ a
reaolution duly and properly ttdopte3 by the Board of DirFCtors of
Stm Oil Campany of Fennsylvanis, a Pennsylvania corporation.
IN WZTNESS WHEREOF, I t:ereunto set my iia.nd and official aeal.
�/�'--f.r ✓l�� � T.��_,,,,��:
Notar �t.Tl�
FrF.ri;� a. r:�:�:��,+.:,. r:_;.,;; ^"�;ic Y
�����:,6�.: t-:11A COOiIi'!. Pil� V:C� � r9!:1. 1h1.
Ih�; ��^�,._;-.f - _ . ,. ..'. . i9%��
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S t a t e o f I n d i a n a)
) SS
County of Gibson )
A F F I D A V I T
I, William ri N'ilcox
�
Project
Parcel
Road
'^�
F.F 6j (33)
T 19
US 1
, [he undersigned affian[,
being duly svorn upon my oath, hereby say that I knev in.(his) �) life-
[ime a person named c,eueett Rosssan
and i further say that said person has been knovn as and is one and the same
person as F�ett E P.ossman end E,E.Ross�an
Further affiant sayeth not.
1�,2��-.-h� /�, ��°�-,�
(Affiant's Signature)
h'illiam H Wilcox
Subscribed and svorn to before me this � 7 rf/day of /t%AR G L1 19�
� /�i . aJch�
(Notary Public) .
oseph � Carroll
My co�ission expires on July 25 19�9 �
This instrument vas prepared by ��,��� ��jC���
Josep E arro `
��V
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a �,i�'.t^:�+-.�%is-:.��t',i-.r%+:ir "^.:_� � . Jl�_ _ , �+tr tra �: ,. t `h ,;.�:� . . .'a�.c'' .. +.?-..., rf ... ,� w _,
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�i q �
(�'.,..7s.•N
State of I�diaua )
) SS
County of G//_�S't1 A� )
�, /Yu
n-o�e�t _�� � ��'� 3�
Parcel �
Road _!�, � —
A F F I D A V I T
�L C� �.'- S .0 � n�
the underaigned affiant, being duly sworn upon my oath, hereby swear and
afficm that I have been known as and that I am one and the s�e person as
U
Further affiant sayeth not.
G
�u�(Aff' ,t'� C� G,Svd.,cz n.l
y
Subacribed and svorn to before me this � day of C� �= �l2 19�
� - � � �./ <��"-.— !C
� (Notary Public),'
� j/��-r L ,E f t� . ( . ,L r�n ��;
My co�isaion expirea on � 19� /
L �r ' �����2�
This instrvment vas prepared by �iyT�z.Ci�s �
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,�.!!!g�iq"!�4�`J' �r:'`-' C"M't'^e =v} y"'r..i'""+�_ i•r._'...r�t �'k'= i �z• e -f.�r� Y`� �L`.`. r.� � _r�T!':.. "�:° ..r�b�'I'" �y,�YCCa./Y''1i�;.
• s •/.r_�w ,rAt.s .✓���._. . �±.,;s��•.:.^ ..�.�.- : �+-i�� "t .� -:. P ... . _ � . ..?.•: :i '-i"-_a �L<-... J-.. , .r� _� .. x'
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OFFICIAL OPINION NO. 28
Dfr. Darid Cohcn, Cnairman
Indian:i Statc IiiF;h«�:i�• Commission
Ilth Floor, St:�tc Oltice Building
Indi:tnl;�nlis 4, lndiana
Dcar �ir. Cohen:
�
June 29, 1961
-�-- _.� -.� .r..f:.l'JGl O. A. G. z,:.�
This is in responsc to }•our roqucst for my OOicial Opinion
1c to «l:cll�cr Scnalc l:nrullcd Act i\'o. ;,GS o[ Lhc �2nd re{;ular
;__ . se�sion of lhe Genernl Asseml�l}� is a�iplicable to the acquisi-
tion of ri�ht of �c:i�- Iw Lhc $l;�tc ]1iy�ln�:i}• Commission. I�or
thc sakc oC hrc��it�•, that ;icl ��•ill hc cefcrccd lo in Uiis'Qpinion
b}' i�s ollicinl dcsi�nalion ;is lhc Acts uf 1�G1, Ch. 203 and :�s
}'our request noles it i�rn�i�lcs tli�t il sh:ill bc in full force
, and e tect from nnc! aftcr Juip ], lOGl pin�sunnt to lhc cmcr-
ger,cy cl�uxc lhcrcin. Tlic quc:;liuu as sL•itcd Ly your Icllcr
is as follo�cs:
'.Thc L:inil Acquisilinn I)i�•i.tiion of Llic SL•itr: ]Ii�;h-
���a�� Cummis�imi is in a qu:�nil;u�y as tn ils respongi-
Lililt• untlri' llu� ;tlnrci•-namcil Acl ��•hir,h ���as pntisr.d Dy.
this I;ist Lc�;i�L•ilurc :ind �vhich will bc clLr,cli��c July
1, ]fiGl. Thc pro�•i�ions oC this Act, i[ :ipplic:iblc Lo
thc S(alc Ilii:h��•��' Cummi.tision, ��rould mnl<c lhc work
of thc Land Acquisilion lli�isiun tnorc cumbcrsomc, to
sa}� thc Ic:ist. In � icw of uur sL•ilus as an arm of thc
St:i;c Go�crnmcnl, thcrc �vould appcar lo bc some
qcc�,iun as to �clictlier thc pru�•isiuns oC Lliis Act arc
a� plicablc to thc Statc Idigl�«•ay Curtnnission.
"il'c hcrcby rcquest an o(liciai opinion from you as
to t}:c applicaLility of thc pro��isions of this Act to thc
acquisi:ion of rieht of �vay by Lhc Division of 71nd
Acquisition."
� 1S3
7'he purpcise of Ch. 20'S, s�yn•n, is to lirovfilc n more efier_
tlyc mc:u�s of cnliccling thc Iuili.in:i Gross incomc Tiix im_
pe::c�l u�ion Uic recei�it of fiross income deri�•ed from thc.saly'
of Indi;in:i rcal cstatc or :iny intcresl thci•cin. That ,ict, Act
of 1!1G1, Ch. 29;;, pro�'ides fur uccomplisliing such �n�rpu'.•c b}�
��l��;iucin�,� lhc duc d;�to for llw �r;iymenl of such i:ross inc�>tnc�
tax to "Ilw lirnc of Lhc l�:�nsl'cr of lhc LiLlc lu such c�;il cst :�,e�,
oc :u�y iulerc.tiL Lhcrcin' '� �> +�� ,1'hc pruc��.s I�y u�hich such
L•ir, is lo I�c collactccl rcr�uires Ui,iL thc cotml.}� rccurilcr tih:�lt
nuC ncccpC for rr.cor�lint:' ,iny instrumenC Ibc lhc cun�•r,y:uicc
of rcal eslntc ur ;m;• inlcrest tlicrcin tmlcss sur.h instrunicnt
contnius cilhcr .idhcsi�r. xl:unp, ur a sLilcnicnt uf thc connty
trc.�sur��c allixc�l I�y n rul�l�cr starn��, evidcncin�; lhaL �
gcoss ina�iuc I:is h:is bi�en ��aicl� nr iuilc::s :u� :iliiilncil �c ti
mi�fccl �cilh llic insLrtnncnL :uid recordrd lhcrc��•ith st:itin�,,
factti sullicir.nL lo xho�v lh:it nu I;ts is duc nr ��a}•ablc up��n lhc
procccd:; rccciccd fcam such transfcr of n:il est;itc or intcrest
tha'cin. Cha�ilcr 20'� is nol au inilcpcndcnt ;�cl, huC in furm
amcnds lfic Acts uf 7D^:S, Ch. 50, l;cin�c thc (u�linna C;russ
Incomc 'I'ns I.n���, Iry ail�lin�; ;i nc�v ancl ��lilili��n:il srctinn
thcrclo Ln I)c m�nil�i:rcil Scclion Sa. '1'his 1DG1 A�t is y;cncral
iu il.s :t�iplic;iLiun anil on ils lacc d��c. unt :i�i��c:ir to �rro�•idc
for an excc�ilion in :ury casc. llo���cvcr, in:itimuc'i ati it i, but
onc p:u•t uf lhc Indi:�na Crosx Incomc Tax Act as arnen�led,
it i; Lo bc construcd so as lo givc mr.aninl; ;ind e(Tccl to rach
and all of thc scclions compri�ing thc Cross Incomr, 'P;�x La�v,
ezccptin{; such OIII)' .19 :1CC cilhcr cxpressly ur naccssarily
re�icaled by ils tcrms.
Sulhcr]nn�l, Sl;�tulory Construction, 3rd �d., Vo�
SCCS. 47O.S� 47O':� 41OJ.
Among tLe olhec, sectiuns o( Lhe Gros, income Tax La�v
wliich hnvc a Jircct benriiiy,* u�io❑ your Fcucr;il pro6lcm and
which should be nolcil cind considcrcd 6eforc enlcrin�; a di;-
ClI5S10t1 of I.hc efTect oC Ch. 2�3, sr�.��ra, is Scc[ion G!n) of thc
Indinna CcosS Incomc 1'as SL•ilulc, as last :uncndcd by thc
Acls of 1J5�, Ch. ;;7G, Sec. 1, as found in I:ucns' (10u� Supp.).
SccLion Gd-2fOG(n). SuL,cclion (n) was first ad�led to lhc
statutm•y Provisions of lhc Gross Incomc 'I'ax La�v by thc
Acts of 1955, Ch,'47, althouF;h a substanti111y similar pi•o�'i-
sion had bcen in forcc Uy a rcgulation of the Grosy Incomc
\�� ♦..� .\ .��.
lhcrcUy� convcycd is Lo b�� uv�•d br hil;h��•ay purposcs and the
form is undci• thc haiding "� atc Ili�;hw,iy Dcp:irtnicnt of
Indian:�." ]L i� my widcn;tainli �g �Iso that on somc occasions
lhc SLatc of Incli:inn scrin��; � rc�;ul:u• �1'�rr:�nt.>' Decd in
acquiring rcal csl:ilc for I�i; h� :�,y purposes, in ���liich event
the P.�':���tec �ti•ould be tih�ncn :u.Lhe St;ite oC Indiana. Undcr
an�' mic of lhcsc inslriimcnl;, hc cotntL>' rceordcr will l�avc
no di(licully in delcrmining Ih: l l.hc gr;inlcc is thc SLatc of
L�diana.
Thcrcforc, it is m�� i�pi�iioii 1 �:it thc Acts of ]�(i:L, Ch. 2'13,
dncs noL rcpc;il or an�enil Sir.li m(i(n) oC thc Grc�ss Incomc
7'a� Lnw vid, cnnscqucnll�•, �Irn ; noC:idv:u�cc I.hc diie datc for
t,hc ��n�•mcnL of l;ross ina�n�c I:c linbilil'.�� �vifh res�ir,ct to grnss
receipLti recei��ed 1'ram t�hr. a�n�l �mnaLion of rr,il cstaCc by t.he
S:nt.c of indisna or in,Cri�mc:il: litics��hcrcof or by ;ui orgnni-
zation gi�•en thc po���cr i�f a�n� ,:mnation b)' thc SLaCc of ]n-
�li:in;i m• ns lo an�� am�nmt:: i�ccivcil :is purchasc pricc or
comproniisc in conlcin��Lili� n nC such cundcmnnLion. �
cntmic rcau•ilrr m:rv 1����:�;h• .������tnt anlnslrnnu�nl, ��I' t.ransfcr
i�> >nc �i:nc oi inucur.i
❑n�• m�i•:uiiz:�ii�in ;rn��•i
tit:ilc nf In�li;in:i. i�r L��
nicnl:ility tlii:rrnl', �Cilli
:i� ;ui
�
I:iIiI.S_flicruuf or Co
ulvmn:it.inn hy LItE
nicnL nt_;in_inst.ru-
j'111C11�,. Ii!� ���� )�I'l�SS
. nn Y:is is��lue nr
ia :,iUic. 16 lullnta: Uci6 ihc A ls ot J,Jlil, Gh. �U;;, docs not
;�ji�ily to (Iic S�iilc uC In�li�n i i r to its insLrumcnlnliCics, nor
to nnJ' orgnnir.aLiou �;iaci� Lli�� � �i�vcr a[ condemnnl.ion Uy the
SLalc of Indiana iinr lo Iho l nitcd Stnlcs Co�•crnment nor
inst'rumenL•ililies ihcrcof. �
In clusin);, ��•hilc i� i., nol t c purpotic of 1.hi, opinion to
dctcrminc thc ullinial�: I ix:i�J� m• nonlasablc stntus oC pro-
cceds Irom ti:uisfcrs ��1' rcnl o LaLc� or any intcrest thm�cin,
undcr any circumsi;uicc�. u:v� . l.hcless, I�cc:wsc thc AcCs of
19G1, Ch. 293, .��y�rrr, iloc:: nol :i ���ly lo cilhcr sovcrci�;n, it nlso
h:�s np efl'ect in any r�sc �ch �r� �n thc Slale of Indinna or the
United SL•iLcs, oi• an iiistriin �nLaliCy Lhcrcot, iy ciLher a
�r:inlee or n gr:�nlnr. Tl�c r�:�i iremenC for an a(tidavit to be
madc Uy Lhc scller or gr:uit„r ' in lhe evcnt no Cas is d�iu ur
p:iyablc" ��•ould a��ply wh.�n I hc �;ranim• is tvithin that cl�y� ��f
Lotally'excmpt organization:. i•fined in Scction f(i) nf i���•
Cross 7ncomc Tax Law, B�n•i ;' (1959 Supp.). ���•li��n �:�.
�.
1:iUl ii. !i. �J•
2GOG(i) which org:uiizations "shall bc exccpled frpm taxalioi;
undcr thc provisions of this acL: •''." Thc requirement
for such a(lid:ivit �vould �ilso npply Lo thosc siluations� of :�
minimal considcralion equal to or lcss than the ai nusi
$1,000.00 dcduclimi to which cach taxpaycr is enti�lcll in �om•
putinb• his g�•R�� incomc Lax liaUililp; examplcs of sucl� s�tu:i�
tions :n•c quiLclnim dceds or cnsements as to ��•hich tlic n��on�•.
t�uy consider:iLion ofLen iti nnly a lechnical necessit�' anc
thereCure, m:iy amount to Lolcen sums such as one doll;�r
7'hcre may be other siLuations, less frequcntl�� cncountercc
rcr�uiring t.hr ullidavit of nu I.;u Ii:iUilily, as for insL�ncc i
thc caisu of rceiprocal esch:�n};r.s of rcal estn�c by and bct���ec:
the o���ncrs thercof �vhich li:insfcrs do not gencratc gro>�
incamc tax liability lo Utc cxtent of tihe value oC lhe ��erl�.
of which titic is so �in•rendcrcd.
'1'hc :i�ovc illustr:ilions constilulc somc of thc silualions i�
which the no-Lax u11ii1:n�iL r��.yuirement would ❑pply and ind:
cate thc rcason fur the necc�.tiity of such a rcyuiremenl b�' th
Acls ot I�GI, Ch. 20�, .ti��pra. ]Iorve��er, because th:tt acl do�
not m:inifestly nppl)' to cilhcr sovercign, lhc requirement �
:i no-tax afli�la��it is noL applir.aLlc to lhc $latc oC Indinn❑ r•
the United Slale,, or an in,trumentality ot eitl�cr, irre�pecli�
of whcChcr such so�creign is thc grantec or ;;rantor; this i
ti•uc caen though the ti•;insnction is one creating a liabilit�• f�:
gross income tax upon the proceeds derived from such tr;insfc�
OP'rICIAL OPINION N0. 29
July 7,�1
HonoraUlc Ralph Rader
State Iteprescntative
Box 24G
Alo•on, Indiana
Dcar Rcprescntativc Radcr:
1'our IcUcr oC Jw�c ]G, 1!lGl hns bcen recciccd nnd rends :i
f��llo��•a;
.•1 :un J��;ir��u+ uf :ui �dliri:�l upini��n n•I:�ficc tn �ch�•i
:�n�l h����� ,iyrn:�tun•, rci�� Lr romoco�l frnm :i +ch,�,:•
1G8 1 r,:!