Legal Opinion
Great Atlantic & Pacific Tea Co. v. Kiernan
Appellate Division of the Supreme Court of the State of New York
Decided July 24, 1975PublishedCited by 2 opinions
1Opinion of the CourtLarkin, J.
The appellants are the assessors and the Board of Review of the Town of Horseheads, Chemung County, New York (assessors) and the respondent is the Great Atlantic’ & *100Pacific Tea Company, Inc. (A & P). At issue herein is the proper method of valuation for tax purposes of the property of the A & P situate in the Town of Horseheads.
It is undisputed that the property was assessed for $4,683,-000 at an equalization rate of 21%. This would give full value to the property of $22,300,000. The assessment was contested and at the proceeding below the appellants’ expert testified that the value of the…
2Cases cited10 opinions
- People Ex Rel. Parklin Operating Corp. v. MillerNew York Court of Appeals · 1941
- People ex rel. New York Stock Exchange Building Co. v. CantorAppellate Division of the Supreme Court of the State of New York · 1927
- People Ex Rel. New York Stock Exchange Building Co. v. CantorNew York Court of Appeals · 1928
- Levin v. State of New YorkNew York Court of Appeals · 1963
- Pepsi-Cola Co. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1963
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Mid-Town Tennis Club of Rochester v. WagnerAppellate Division of the Supreme Court of the State of New York · 1977
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