By Sherman Smith, includes “A new report produced by the Kansas Chamber and a Washington, D.C., think tank takes aim at county appraisers in Kansas who embrace ‘dark story theory’ to escalate property values for higher tax collections. The theory proposes that property tax valuation can be based on the potential income earnings of a business, rather than the value of land and buildings on the property. A national retailer, for instance, would have a higher value than a local mom and pop store. …”