Mahn Court Partners plans to build a 120,000-square-foot tire distribution center on a vacant 9.58-acre parcel of land at 340 E. Mahn Court, Oak Creek, in the Oak Creek Commerce Center. About 40 people are expected to work at the facility, according to information submitted to the city. The developer is seeking $30,000 in tax incremental financing (TIF) from the city for utility infrastructure for the project.