TAX INSIGHTS: WHY BUILD-TO-SUITS ARE OVER-ASSESSED

By Michael P. Guerriero, Esq. The build-to-suit transaction is a modern phenomenon, birthed by national retailers unconcerned with the resale value of their properties. Rather than simply redevelop existing buildings to suit their needs, the build-to-suit model calls for the development and construction of new buildings that match the trade dress of other stores in … Continue reading TAX INSIGHTS: WHY BUILD-TO-SUITS ARE OVER-ASSESSED