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Walmart ‘Dark Stores’ Tax Case Puzzles Kansas Supreme Court

May 19, 2022, 8:42 PM

The Kansas Supreme Court grappled Thursday with how to determine the value of 11 Walmart Inc. and Sam’s Club stores for property tax purposes.

In October, the Kansas Court of Appeals ruled Johnson County overvalued the stores by focusing on how much the retailer paid for land, construction, and improvements rather than how much the building would sell for if it were vacant, or “dark.”

Several high court justices acknowledged they were confused by the case during oral arguments Thursday. In particular they struggled with whether to accept the county’s contention that a 2012 Kansas appeals ruling the appeals court ...