The new location includes two warehouses that total 35,000 square feet, which house building materials such as wood, sand, concrete blocks, windows, doors and masonry products. Unlike some of Webb Concrete’s other locations, the new site doesn't have a concrete ready-mix plant.

Some county officials, along with the Alabama Department of Revenue and the Association of County Commissions of Alabama, have said if Lowe’s wins any of its cases, it could cost the state millions of dollars in property taxes.

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