Scottish Development Agency v Assessor for Fife Region
Scottish Development Agency v Assessor for Fife Region
- 1988
- Scots Law Times (1988) SLT 202-204(3) .
Lands Valuation Appeal Court 23 January 1987 Appeal against a valuation appeal committee decision to include a car park on the valuation roll. The ratepayers contended that the car park was an amenity provided for the benefit of the tenants like roads, trees and flowerbeds. If the car park was to be entered on the valuation roll it should have a reduced or nil value. The assessor argued that the car park had a separate existence andwas correctly valued on the roll. The committee upheld the assessor and the ratepayers appealed. Held, affirming the committee`s decision, that the car park must appear as a separate subject and that it had correctly valued as a separate subject. Appeal accordingly refused.
ASSESSMENTS
RATING APPEALS
Lands Valuation Appeal Court 23 January 1987 Appeal against a valuation appeal committee decision to include a car park on the valuation roll. The ratepayers contended that the car park was an amenity provided for the benefit of the tenants like roads, trees and flowerbeds. If the car park was to be entered on the valuation roll it should have a reduced or nil value. The assessor argued that the car park had a separate existence andwas correctly valued on the roll. The committee upheld the assessor and the ratepayers appealed. Held, affirming the committee`s decision, that the car park must appear as a separate subject and that it had correctly valued as a separate subject. Appeal accordingly refused.
ASSESSMENTS
RATING APPEALS