Northampton BC v Heard (VO) (Record no. 14498)

MARC details
000 -LEADER
fixed length control field 01240cab a2200253 4500
001 - CONTROL NUMBER
control field ABS51316
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1994 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u21605
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Northampton BC v Heard (VO)
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1994
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Rating & Valuation Reporter
Volume/sequential designation (1994) 34 RVR 105-108(4)
520 ## - SUMMARY, ETC.
Summary, etc. LVT 5 April 1994. The premises were described in the valuation list as an `entertainment centre and premises`. It was used as a theatre/concert hall. Dispute arose as to the method of valuation to arrive at the rateable value under Local Government Finance Act 1988 sch 6. The VO used the contractors` method, applying the statutory 6% decapitalisation rate to get a replacement cost of £9,066,604 and rv of £543,966. The ratepayer contended that the valuation should be 5% of the assumed turnover of £1,400,000 ie £70,000. The tribunal held in favour of the ratepayer.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CONCERT HALL
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CONTRACTORS METHOD
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DECAPITALISATION RATE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ENTERTAINMENT CENTRE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LOCAL GOVERNMENT FINANCE ACT 1988 SCH 6
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RATING APPEALS
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RATING AND VALUATION-CASE LAW
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 14/09/1999   ABS51316 21605-1001 06/08/2019 1 06/08/2019 Law report