Case Name: Great Atlantic & Pacific Tea Company, Appellant, v. Board of Property Assessment
Court: Supreme Court of Pennsylvania
Jurisdiction: Pennsylvania
Decision Date: 1965-04-20
Citations: 417 Pa. 454
Docket Number: Appeal, No. 49
Parties: Great Atlantic & Pacific Tea Company, Appellant, v. Board of Property Assessment.
Judges: Before Bell, C. J., Musmanno, Jones, Cohen, Eagen, O’Brien and Roberts, JJ.
Reporter: Pennsylvania State Reports
Volume: 417
Pages: 454–455

Head Matter:
Great Atlantic & Pacific Tea Company, Appellant, v. Board of Property Assessment.
Argued March 22, 1965.
Before Bell, C. J., Musmanno, Jones, Cohen, Eagen, O’Brien and Roberts, JJ.
Thomas Park Shearer, with him Paul S. Foreman, for appellant.
Francis A. Barry, First Assistant County Solicitor, with him James Victor Voss, Assistant County Solicitor, and Maurice Louik, County Solicitor, for board, appellee.
April 20, 1965:

Opinion:
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.