I don't think that is always the case in the area I live in there is a smaller city with 3 gas stations this city has pretty high value land yet here the fuel runs about 4 cents cheaper than the cost of fuel in another larger city about 22 miles away there the gas stations are on lower cost land yet up there the price is higher the larger city also sees alot more traffic passing through that are not local.
I agree that the cost of property taxes does have an effect but the owner also knows that many people are not gong to drive another mile or so for cheaper gas so they are also taking advantage of that fact as well.
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