Same as It Never Was antiques came under the ownership of Melinda Gordon from Season 1 to present. It was also partly owned by Andrea Marino until Season 2 when Andrea died. Andrea Marino was then replaced by widow Delia Banks, a former real estate agent. Due to a bakery closing down next door in Season 1, Same as It Never Was was expanded to its present size.
In the basement, there is an opening to the underground tunnels of Grandview, which Melinda temporarily boards up in Season 3. These underground tunnels resemble an older Grandview and is also where dark ghosts go and disappear. This is also how a mechanic in "Leap of Faith" gets into Same as It Never Was.
It is believed that the basement is haunted, due to a mysterious 1700-1800 type jail door that takes ghosts to an unidentified place in many episodes of Season 2, a set of arms come out the wall and try to take people to yet another unidentified place in Season 3, exrtremly heavy obejects move around, etc.