Land Use & Zoning
The primary purpose of a 'dark store' theory in property tax assessment litigation is:
ATo reduce lighting requirements in retail zones
BTo argue that occupied big-box stores should be valued like vacant, dark (closed) stores for tax purposes✓ Correct
CTo allow retail stores to operate without windows
DTo place night-time restrictions on commercial signage
Explanation
The 'dark store theory' is used by large retailers to argue that their occupied properties should be assessed at the value of a vacant, functionally obsolete store rather than at their in-use value, reducing their property tax burden.
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