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FILE – This June 14, 2004, file photo shows the main entrance to Polaris Fashion Place, a suburban mall in Columbus, Ohio. Rollout of the Government Accounting Standards Board's reporting rules for economic development tax breaks has not been without hiccups, with the nonprofit board issuing an April 2017 clarification about tax increment financing, or TIF, districts. The mechanism was used to develop the Polaris Fashion Place mall and other projects nationwide. (AP Photo/Jay LaPrete, File)

FILE – This June 14, 2004, file photo shows the main entrance to Polaris Fashion Place, a suburban mall in Columbus, Ohio. Rollout of the Government Accounting Standards Board's reporting rules for economic development tax breaks has not been without hiccups, with the nonprofit board issuing an April 2017 clarification about tax increment financing, or TIF, districts. The mechanism was used to develop the Polaris Fashion Place mall and other projects nationwide. (AP Photo/Jay LaPrete, File)

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