A state auditor inquiry into Walls has drawn attention as residents contest a major rezoning request, but the inquiry’s subject and any connection to the land-use dispute remain unclear. State Auditor Shad White confirmed to the Daily Memphian that his office had opened an investigation after becoming aware of allegations. He did not explain what prompted the inquiry or provide details about its status.
The scrutiny comes as Walls considers an application by Robert and Will Abbay of Abbay Ag Services to change the zoning of their farmland from Agricultural Residential to M-1 Light Industrial. Mississippi Today described the request as covering more than 1,000 acres; DeSoto County News put it at roughly 1,200 acres.
The rezoning request is not a data-center project
About 350 people attended the Walls Planning Commission hearing, DeSoto County News reported. The commission voted to deny the request, but its vote was a recommendation; the mayor and Board of Aldermen hold final authority, the outlet said. No data-center project has been publicly announced for the property.
Residents have widely suspected a data center was the intended use. WREG reported that the application listed a data center as one possible use. Mayor Keidron Henderson told the DeSoto Times that Walls has no current data-center plans and has not signed a nondisclosure agreement with a developer. A representative for the landowners told Mississippi Today the rezoning could help attract economic development, jobs and tax revenue. At the hearing, residents raised concerns about schools, utility upgrades, cultural history and transparency, according to DeSoto County News.
Regional examples do not resolve the Walls question
The region has made separate decisions involving data-center power and policy. On Feb. 12, 2026, the Tennessee Valley Authority approved an additional 150 megawatts for xAI’s southwest Memphis data center, WREG reported. That approval concerns a different facility and says nothing about whether the proposed Walls rezoning will proceed or what use the land would ultimately have.
In Memphis, Mayor Paul Young’s Oct. 9, 2026, executive order established a 90-day review of data-center policy alongside City Council deliberations. The City of Memphis said the review would not suspend or delay council action. That citywide policy process is separate from Walls’ rezoning decision, which remains for the town’s mayor and aldermen.
