Great Atlantic & Pacific Tea Co. v. Kiernan

This tax certiorari proceeding involves one of the world’s largest food processing plants. It was constructed in the mid-1960’s by the Great Atlantic & Pacific Tea Company (A & P) in the Town of Horseheads in New York State’s “Southern Tier”. Pursuant to article 7 of the Real Property Tax Law, A & P sought a review of the tax assessments levied by the town for the years 1974 through 1978. The petitions alleged that in each year the town overvalued the plant and used a discriminating full value percentage rate to assess the subject property. The trial court found the full value of the plant…