This cases in brief article is from the Appraisal Journal and can be access through Gale ONEFILE/INFOTRAC. Members sign into the IAAO website and navigate to Gale through the Research Library tab. For help, contact the IAAO librarian.
From text:
"Digital 60 & 80 Merritt LLC (Taxpayer) owns real property in Trumbull, Connecticut, which was originally the site of a printing facility. NASDAQ bought the property in 1996 and constructed a corporate data center on the site. A decade later, NASDAQ sold the property to Sentinel Properties, which began converting the property into a multitenant data center facility. In 2010, Taxpayer bought the property and undertook an expansion, constructing a 70,000-squarefoot addition to the building that was completed in late 2012."