From the Ground Up piece on land lease arrangements, a situation common in ret

From the Ground Up piece on land lease arrangements, a situation common in retail shopping centers like the Maine Mall in South Portland, and on land anchored by stores such as Shaw\u27s and Hannaford\u27s. The benefit to the tenant is a prime location, while the landlord owns improvements at the end of the lease term, can dictate some of the terms of development, and avoids capital gains taxes on the sale of the land