Codes & Standards


Issue 5 and Volume 149.

STRIP MALLS: THE TAXPAYERS OF TODAY BY GLENN P. CORBETT, P.E. As development sprawl overtook the American suburban landscape a few decades ago, a new type of neighborhood “corner store” appeared–the strip mall. Like its urban ancestor, the taxpayer, the strip mall provided the convenience of having a variety of shops under one roof. While the taxpayer and strip mall share common construction characteristics, they also can have distinct differences that must be considered. In some cases, however, it may be difficult to distinguish between a taxpayer and a strip mall. TAXPAYERS Fire service legend tells us that the term “taxpayer” was developed to describe the practice of constructing “temporary” revenue-generating buildings on a tract of land along a city street. These buildings were to pay the taxes on the land until a more desirable multistory apartment or office building could be built. Whether this legend is true or not,…

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