Rates: the material date and the effective date

Emeny, R.

Rates: the material date and the effective date - 1993 - Journal of Property Valuation and Investment 11(3), 1993, 271-278(8) .

Overviews the two major changes in the rating system which came into force on 1 April 1992. (1) one of the two days, by reference to which a valuation for rating has to be made, and (2) the day from which a change in the rates payable takes effect, following a change in the list.


ALTERATIONS
ANTECEDENT DAY
EFFECTIVE DATE
MATERIAL DAY
RATING APPEALS
RATING LISTS
RATING REFORM