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...
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