Marks & Spencer plc and others v Cox (VO)
Marks & Spencer plc and others v Cox (VO)
- 1994
- Rating Appeals (1994) 9 RA 258-295(19) .
LT 13 May 1994. M and others held units within a shopping mall, divided into North and South areas. The units were assessed individually with reference to their location within the mall. M and others sought reductions in the gross value of their units because of lower pedestrian counts on their side of the mall, and submitted their own assessment. C agreed with the decisions of the valuation tribunal by comparing the assessments of a number of other properties in the area. Appeal allowed.
COMPARABLES
MARKS & SPENCER PLC AND OTHERS V COX (VO)
PEDESTRIAN COUNTS
PEDESTRIAN FLOWS
RATING APPEALS
REDUCTION
SHOP UNITS
SHOPPING CENTRES
ZONE A VALUE
ZONING METHOD
LT 13 May 1994. M and others held units within a shopping mall, divided into North and South areas. The units were assessed individually with reference to their location within the mall. M and others sought reductions in the gross value of their units because of lower pedestrian counts on their side of the mall, and submitted their own assessment. C agreed with the decisions of the valuation tribunal by comparing the assessments of a number of other properties in the area. Appeal allowed.
COMPARABLES
MARKS & SPENCER PLC AND OTHERS V COX (VO)
PEDESTRIAN COUNTS
PEDESTRIAN FLOWS
RATING APPEALS
REDUCTION
SHOP UNITS
SHOPPING CENTRES
ZONE A VALUE
ZONING METHOD