O'Brien v Harwood (VO)
O'Brien v Harwood (VO)
- 2003
- Rating Appeals [2003] RA 244-259(8) .
RA/22/2002, 5 June 2003. LT upheld VO's assessment of advertising rights. The ratepayer (O')'s valuation based on receipts was rejected as unreliable and he failed to establish that the assessment was out of line with the tone of the list for nearby advertising rights. After considering all the relevant evidence in the form of rents and assessments, O failed to establish the burden of proof that the valuation tribunal's assessment was wrong. View decision at www.courtservice.gov.uk.
O'BRIEN V HARWOOD (VO)
RATING APPEALS
RATING ASSESSMENT
ADVERTISING RIGHTS
COMPARABLES
RATEABLE VALUE
RA/22/2002, 5 June 2003. LT upheld VO's assessment of advertising rights. The ratepayer (O')'s valuation based on receipts was rejected as unreliable and he failed to establish that the assessment was out of line with the tone of the list for nearby advertising rights. After considering all the relevant evidence in the form of rents and assessments, O failed to establish the burden of proof that the valuation tribunal's assessment was wrong. View decision at www.courtservice.gov.uk.
O'BRIEN V HARWOOD (VO)
RATING APPEALS
RATING ASSESSMENT
ADVERTISING RIGHTS
COMPARABLES
RATEABLE VALUE