“Across the country, the large retailers that own big-box stores have used this dubious legal theory to challenge local assessments, arguing they should be taxed as if their properties were shuttered and vacant ‘dark stores’ – even while they’re open for business and raking in revenue,” said Sarah Austin, a policy analyst for the left-leaning Maine Center for Economic Policy, who authored a report on the practice in October. “It’s an effort by major corporations to manipulate the tax code so they pay less, leaving towns and other property taxpayers holding the bill.”
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