# Great Atlantic & Pacific Tea Co. v. Board of Property Assessment

> Supreme Court of Pennsylvania · April 20, 1965 · 417 Pa. 454

URL: https://www.frixlaw.com/law-library/cases/6258666

## Case

- **Full name:** Great Atlantic & Pacific Tea Company v. Board of Property Assessment
- **Court:** Supreme Court of Pennsylvania
- **Decided:** April 20, 1965
- **Citations:** 417 Pa. 454; 209 A.2d 420; 1965 Pa. LEXIS 437
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Bell, Brien, Cohen, Eagen, Jones, Musmanno, Roberts
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6258666

## Opinion text

Opinion
Per Curiam,
The Board of Property Assessment, Appeals and Review introduced in evidence in the lower Court its record of assessment of appellant’s property, with a breakdown thereof into a valuation of land, and of machinery, and of the building thereon. That Court ruled that the records of the Board made out a prima facie case, and this had not been overcome by the taxpayer’s evidence of the value of the building.
The Court further found that the evidence produced by the taxpayer did not show that the assessment exceeded the market value of the property, or of the building, or proved a lack of uniformity. It is obvious that the Court did not believe the taxpayer’s evidence as to the value of the building, and for this reason (among others) we find no abuse of discretion or error of law in the Court’s dismissal of the appeal.
Order affirmed.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6258666. Public record. Not legal advice.