Forest Hills Trossachs Club v Central Region Assessor
Forest Hills Trossachs Club v Central Region Assessor
- 1990
- Rating Appeals (1990) RA 290-307(9) .
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.
ASSESSMENTS
LAW CASE
RATING APPEAL
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.
ASSESSMENTS
LAW CASE
RATING APPEAL