On April 13, 2005, petitioner, then nearly twenty-three years old, traveled from a party in Putnam
County to the former "Lakin Industrial School for Colored Boys," also referred to as the "Lakin
Industrial School"(hereinafter the "Lakin building"), an abandoned building in Mason ...
... Fund III Limited Partnership, and Heartwood Forestland Fund IV Limited Partnership (hereinafter
"Appellees"), were exempt from paying the business franchise tax assessment issued by the
Commissioner because the partnerships were involved in "agriculture and farming ...
... Fund III Limited Partnership, and Heartwood Forestland Fund IV Limited Partnership (hereinafter
"Appellees"), were exempt from paying the business franchise tax assessment issued by the
Commissioner because the partnerships were involved in "agriculture and farming ...