O`Brien v Secker (VO)
O`Brien v Secker (VO)
- 1995
- Rating Appeals (1995) 2 RA, 13-21(5) .
LT 6 January 1995. An appeal from a decision of the Kent Valuation Tribunal confirming the entry in the rating list of advertising right, Poster Sites, Wincheap, Canterbury at £1,000 rv. The ratepayer contended that the advertising right was not rateable; that land was defined to include a sign, hoarding or other structure erected or to be erected on land. The hoarding which he had erected constituted land and it was this land which he had a right under the agreement to use for the purpose of exhibiting advertisements and in respect of which he was the occupier. Held, appeal dismissed because the right granted to the ratepayer was a rateable hereditament.
ADVERTISING HOARDINGS
ADVERTISING RIGHTS
RATEABILITY
RATING APPEALS
LT 6 January 1995. An appeal from a decision of the Kent Valuation Tribunal confirming the entry in the rating list of advertising right, Poster Sites, Wincheap, Canterbury at £1,000 rv. The ratepayer contended that the advertising right was not rateable; that land was defined to include a sign, hoarding or other structure erected or to be erected on land. The hoarding which he had erected constituted land and it was this land which he had a right under the agreement to use for the purpose of exhibiting advertisements and in respect of which he was the occupier. Held, appeal dismissed because the right granted to the ratepayer was a rateable hereditament.
ADVERTISING HOARDINGS
ADVERTISING RIGHTS
RATEABILITY
RATING APPEALS