What explanation(s) might there be for the used car dealership near me that is never open and hasn't moved a vehicle on its lot in 5+ years?

Every time I drive by this place it piques my curiosity and I always wonder what the story is. I first noticed it about 5 years ago, and even at that time the cars on the lot looked like they had been sitting for a long time (paint fading, tires going flat, a couple with tarps over their roofs). I started paying closer attention then, every time I go by, and not one of the cars has moved nor is anyone ever there. I don't see how one could go that long without paying the rent or mortgage, but even assuming they own it outright there would still be property taxes due. There are probably 50 or so cars there, none of them anything I'd consider super desirable for restoration, but even just for spare parts and scrap metal they'd have to be worth a decent sum. Is it a front for something shady? A tax writeoff? Caught up in some kind of legal wrangling that's been working its way through the courts for years? I'm curious if anybody has seen something similar or know what the story could be.