Forest Hills Trossachs Club v Central Region Assessor
Language: English Series: Rating Appeals ; (1990) RA 290-307(9)Publication details: 1990Subject(s): Summary: LT for Scotland 29 March 1990 Appeal against valuation s by the assessor of timeshare holiday units within the grounds of a hotel and leisure centre . The assessor`s valuations were made on the contractors principle , applying a decapitilisation rate of 4%. The club contended that the contractor`s principle should not be applied, but that each unit should be valued as a dwelling house by comparison with other dwelling houses as was the practice in England and Wales. This argument was rejected by LT and the appeal dismissed.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS44022 (Browse shelf(Opens below)) | 1 | Available | 44851-1001 |
LT for Scotland 29 March 1990 Appeal against valuation s by the assessor of timeshare holiday units within the grounds of a hotel and leisure centre . The assessor`s valuations were made on the contractors principle , applying a decapitilisation rate of 4%. The club contended that the contractor`s principle should not be applied, but that each unit should be valued as a dwelling house by comparison with other dwelling houses as was the practice in England and Wales. This argument was rejected by LT and the appeal dismissed.