The Lights Are On: Dark Store Theory After Lowe's v. City of Delavan

Presenters:  

Join us for a discussion of the Wisconsin Supreme Court's recent decision in Lowe's Home Centers, LLC v. City of Delavan, a ruling that provided new guidance on the use of vacant and "dark" store properties as comparables in property tax assessment disputes. Our panel of experts will examine the Court's analysis of when vacant properties may be considered comparable sales, the distinction between "vacant" and "dark" properties, and the continued vitality of the presumption of correctness for municipal assessments. The panelists will also discuss how the decision has been implemented over the past two years.