FORD, J.
Appellee, Mary J. Schreiner, is the trustee for the Paul Johnson Trust. The portions of the trust corpus that concern this court are twelve residential lots located in the "Hillbrook Estates Subdivision," which is situated in Russell Township. Appellee's lots, along with the rest of the subdivision, were subdivided, platted and improved with streets and certain utilities in the 1950s. There is no dispute that all twelve lots are held as individual, taxable...
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