Ledyard — Just three months after opening, the Tanger Outlets at Foxwoods has received a $700,000 partial tax bill that Tanger officials said they may dispute.

The $125 million outlets project presents a "unique situation," Mayor John Rodolico said. Although located on land leased from the Mashantucket Pequot Tribe, the 80-store mall is owned and operated by Tanger Factory Outlet Centers of Greensboro, N.C.

As such, Rodolico said, the mall is being treated like "any other private business in our town."

By state law, Rodolico said, a town can assess and tax private buildings and residences under construction.

The $700,000 is based on the town assessor's estimate of what percentage of the building was finished for the October 2014 grand list, he said.

"Tanger is aware of the situation," said Quentin Pell, vice president of corporate communications and public relations for Tanger Factory Outlet Centers, by email Thursday. "We dispute the validity of the bill and are evaluating and considering next steps."

Pell would not clarify whether Tanger disputes the validity of the assessor's estimate or the validity of being billed.

If they decide to fight the tax bill, Tanger officials will have to follow the appeals process set up by state statutes, Rodolico said.

Rodolico said that next year, when the tax bill is based on the completed building, the amount likely will be higher than $700,000.

Individual stores in the complex can expect to receive personal property tax bills next year, too. They were exempted this time around because they weren't yet open in October.

The 2013 U.S. Court of Appeals for the Second Circuit ruling that allows state and local governments to collect taxes on nontribal casino properties leased to tribes doesn't directly affect this situation, Rodolico said.

That case began in 2005, when Atlantic City Coin & Slot Co., of New Jersey, refused to pay Ledyard personal property taxes on slot machines leased to the Mashantuckets.

"I don't know that we would've done anything differently with or without the lawsuit or the ruling," he said. "But certainly the ruling had strong words in it regarding the town's ability and right to collect taxes in order to provide services to the region."

Bill Satti, a spokesman for the Mashantucket Pequot Tribe, said on Thursday neither the tribe nor Tanger expected to receive a real estate tax bill from the town "because federal law is clear that they do not have the authority to tax property held by the United States in trust" for the tribe.

"We are extremely disappointed that Ledyard is taking this approach, especially since the Tribe, not the Town of Ledyard, provides all governmental services to the Reservation including the Tanger Outlets," Satti stated in an email to The Day. "These services include police, fire, utilities, building inspectors, permitting and many other governmental services, which the Tribe provides and pays for, not the Town.

He added that the tribe does pay real estate taxes to Ledyard for property such as Two Trees Hotel.

"As a matter of fact, the Tribe is the largest taxpayer in the town and has been for years," he said.

l.boyle@theday.com

Twitter: @LindsayABoyle