Lothian Regional Assessor v BP Petroleum Development Ltd and Another

Lothian Regional Assessor v BP Petroleum Development Ltd and Another - 1989 - Rating Appeals (1989) RA 5-41(19) .

Lands Valuation Appeal Court 21 July 1988 Appeal from LT for Scotland determining the assessments of oil facilities. Upheld the LT`s decision, which in determining the assessments, rejected evidence of comparables in England and Wales and preferred contractor`s principle valuation s applying a 7.25% decapitalisation rate to agreed effective capital values.


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OIL TERMINAL
RATING APPEALS