Segment 1: A "dark store theory" update The Kansas Board of Tax Appeals handed Johnson County a defeat last month when they ruled the county has overcharged some Walmart stores millions of dollars in property taxes. The decision is based on something called the "dark store theory," and it could put homeowners on the hook for making up the county's lost revenue. Ed Eilert , chairman of the Johnson County Board of County Commissioners Laura Bliss , staff writer for CityLab Segment 2, beginning at