Makro Self-service Wholesalers Ltd v Brennan (VO)
Makro Self-service Wholesalers Ltd v Brennan (VO)
- 1996
- Rating Appeals [1996] RA 341-408(35) .
LT 30 November 1995. VO argued that the Cash and Carry was not an ordinary warehouse and the valuation should be amended accordingly. Held that if the property were vacant its most obvious use would be as a warehouse and the only differentiations were a superior finish and large car parking provision and value should be based on general level of warehouse values with an allowance of 6.6% for superior finishes.
CASH AND CARRY
MAKRO SELF-SERVICE WHOLESALERS LTD V BRENNAN (VO)
RATEABLE VALUES
RATING APPEALS
REDUCTION
WAREHOUSES
LT 30 November 1995. VO argued that the Cash and Carry was not an ordinary warehouse and the valuation should be amended accordingly. Held that if the property were vacant its most obvious use would be as a warehouse and the only differentiations were a superior finish and large car parking provision and value should be based on general level of warehouse values with an allowance of 6.6% for superior finishes.
CASH AND CARRY
MAKRO SELF-SERVICE WHOLESALERS LTD V BRENNAN (VO)
RATEABLE VALUES
RATING APPEALS
REDUCTION
WAREHOUSES