Re The Appeal of Clark (VO)

Re The Appeal of Clark (VO) - 1987 - Rating Appeals (1987) RA 127-138(7) .

LT 30 March 1987 (LVC/307/1985) Appeal against the decision of an lvc determining the assessment of offices and premises at "nil (during building works)". The building had undergone major refurbishment during which the assessment was reduced to nil. A completion notice was accepted in October 1983. The central heating was switched on in late 1983 and a serious leak occurred requiring extensive repairs . In January 1984 the VO served a proposal at 159,000 gv and 132,472 rv which was directed onto the valuation list. Further leaks occurred and in March 1984 contractors were employed to replace pipe-work and the owner`s proposal was served; the work was completed in May 1984. LT held, dismissing the appeal, that the premises should be assessed at nil value because remedial works could not be deemed to have been carried out under a completion notice served following refurbishment works or by the landlord as repairs necessary to let the premises at full rent and the installation of a heat


RATING APPEAL