Land Use & Zoning
In New Mexico, a 'dark store' valuation issue in commercial property tax assessment refers to:
AClosed stores that owe no property taxes
BA strategy where retailers argue their property should be assessed as if vacant (dark), not as an operating retail store✓ Correct
CUnderground retail facilities
DA lighting code violation for commercial buildings
Explanation
The 'dark store theory' is a controversial property tax strategy where large retailers argue their occupied stores should be assessed at the value of a vacant, dark store. New Mexico courts and assessors have addressed this issue.
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