Legal Opinion
Great Atlantic & Pacific Tea Co. v. Kiernan
New York Court of Appeals
Decided July 5, 1977PublishedCited by 89 opinions
1Opinion of the CourtGabrielli, J.
In this tax certiorari proceeding the issue presented for review is the proper method of valuation of appellant’s property, one of the world’s largest food processing plants. Respondent tax officials contend that the property is a specialty and thus the reproduction cost-less depreciation method should be utilized in establishing the value of the property for tax assessment purposes, while appellant maintains that the traditional market value approach will yield its true legal and full value.
The subject property is located in the Town of Horseheads, Chemung County, in that area of New York…
2Cases cited18 opinions
- People Ex Rel. Parklin Operating Corp. v. MillerNew York Court of Appeals · 1941
- People Ex Rel. Hotel Paramount Corp. v. ChambersNew York Court of Appeals · 1949
- People Ex Rel. Manhattan Square Beresford, Inc. v. SextonNew York Court of Appeals · 1940
- People ex rel. New York Stock Exchange Building Co. v. CantorAppellate Division of the Supreme Court of the State of New York · 1927
- In re the County of NassauAppellate Division of the Supreme Court of the State of New York · 1973
13 more not listed; retrieve them via the Exa API.
3Cited by89 opinions
- W. T. Grant Co. v. SrogiNew York Court of Appeals · 1981
- FMC Corp. v. UnmackNew York Court of Appeals · 1998
- Allied Corp. v. Town of CamillusNew York Court of Appeals · 1992
- Merrick Holding Corp. v. Board of AssessorsNew York Court of Appeals · 1978
- Niagara Mohawk Power Corp. v. Assessor of Town of GeddesNew York Court of Appeals · 1998
84 more not listed; retrieve them via the Exa API.