Blair, B. A. (2022). Cases in brief: Valuation of a big-box store calls for analysis of impact of deed restrictions and use of cost approach. Appraisal Journal, 90(2), 93-95.
Fanning, S. F., Wright, L. T., & Muenks, R. J. (2018). Highest and best use and property rights -- Does it make a difference? Appraisal Journal, 86(3), 171-191.
International Association of Assessing Officers (2018). Commercial big-box retail: a guide to market-based valuation. Journal of Property Tax Assessment & Administration, 15(1), 47-67.
International Association of Assessing Officers (2019). Setting the record straight on fee simple. Journal of Property Tax Assessment & Administration, 16(2), 5-13.
Lennhoff, D. C. (2014). Valuation of big-box retail for assessment purposes: Right answer to the wrong question. Real Estate Issues, 39(3), 21-32.
Lennhoff, D. C. & Parli, R. L. (2019). Through the looking-glass: Debunking the "dark store" idiom. Appraisal Journal, 87(3), 180-189.
Sellers, L. P. & Konikoff, P. K. (2018). Big box divided. Valuation: Insights and Perspectives, 23(3), 20-23.
Sellers, L. P., & Konikoff, P. K. (2019). Valuation methods and dark big-box theories. Appraisal Journal, 87(3), 165-179.
Webb, K. E. & Willis, J. A. (2017). Lowe's litigation: The dark store theory. The Michigan Assessor, 58(4), 10-20.
Additional Resources
View Annual Conference and Legal Seminar presentations and other IAAO publications on big-box valuation in the Research Exchange: Searching: IAAO Research Exchange.