Considers the role of case reports in rating and valuation law. The author argues that in rating and valuation law, case law fulfils two roles, firstly the interpretation and application of the meaning of the legislation and secondly the establishment of a framework and foundation for principles of valuation for rating. Refers to three recent cases "Martin and others v Hewitt (VO)" (RA/3-7/2001, Abs67288) concerned with the definition of domestic property in the Local Government Finance Act 1988 s66, "Tully v Jorgensen (VO)" (RA/22/2001, Abs67200) which look at the interpretation of Local Government Finance Act 1988 s66(1) in relation to home working and "Ebury (VO)" (RA/1/2003, [2003] RA 261) which looked at the Non Domestic Rating (Alteration of Lists and Appeals) Regulations 1993. These cases illustrates the interpretative role of case law. "O'Brien v Harwood (VO)" (RA/22/2002, Abs67201) illustrates the framework role of case law by laying down guidance on the principle of uniformity and the principle on the ability of pay.