GREAT A & P TEA CO., INC. v. DAVIS

No. CC918.

278 S.E.2d 352 (1981)

The GREAT A & P TEA CO., INC. v. J. Carney DAVIS, Assessor of Marion County, West Virginia, and Marion County Board of Review and Equalization.

Supreme Court of Appeals of West Virginia.

May 26, 1981.


Attorney(s) appearing for the Case

Frank V. Sansalone and Woodrow A. Potesta, Fairmont, for plaintiff.

Charles E. Anderson, Pros. Atty., Fairmont, for defendants.


NEELY, Justice:

This case presents four certified questions from the Circuit Court of Marion County and concerns the extent to which a county tax assessor can separately assess a leasehold interest in real property. The petitioner, The Great Atlantic and Pacific Tea Company, Inc., is a Maryland corporation engaged in the retail grocery business. In connection with its grocery business the A & P operates a label and...

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