Yellow Wood Associates, Inc. gathered information from primary and secondary sources, developed written and oral testimony, and appeared before the Vermont Environmental Board on behalf of appellant, Friends of Vermont’s Way of Life. Our client took issue with Home Depot’s estimates of its potential economic, and therefore fiscal, impacts on the Rutland area market. Yellow Wood Associates, Inc.’s research confirmed that Home Depot would be in direct competition with many stores and contractors in the area, which, when stressed to the point of closure, would result in lower values for commercial property, and, therefore, a weaker tax base. The weakness in the tax base would, in turn, limit the capacity of municipalities in the trade area to provide adequate municipal services. As is often the case, the community receiving the development, in this case Rutland Town, would benefit from an increase in its tax base, while surrounding communities, including Rutland City, would lose first market share, then businesses, then tax base.