Celtic Football and Athletic Company Limited v Strathclyde Region Assessor (Record no. 14706)

MARC details
000 -LEADER
fixed length control field 01383cab a2200205 4500
001 - CONTROL NUMBER
control field ABS40180
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1988 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u21948
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Celtic Football and Athletic Company Limited v Strathclyde Region Assessor
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1988
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Rating Appeals
Volume/sequential designation 1988 RA 243-260(10)
520 ## - SUMMARY, ETC.
Summary, etc. LT for Scotland 22 December 1987. The ratepayers (C) appealed against the proposed net annual value of £120,750 for their football ground , saying that the property should be valued on a comparative principle. If the Tribunal held that the contractors principle should be used C agreed the effective capital value £2,751,263 and considered a decapitalisation rate of 1% and an end allowance of 22.5%, the end result being £21,300 net annual value. However despite beginning with the same capital value the assessor adjusted that to reflect the reduction of licensed capacity from physical capacity then for under-utilisation of the stadium. Following the two adjustments, 5% decapitalistion rate was set and 10% of estimated income was added to cover income from other sources such as car parks and advertising. The assessors calculation was accepted.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ASSESSMENTS
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS40180 21948-1001 06/08/2019 1 06/08/2019 Law report