Lothian Region Assessor v Rowlawn Ltd (Record no. 21015)

MARC details
000 -LEADER
fixed length control field 01436cab a2200217 4500
001 - CONTROL NUMBER
control field ABS41631
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1989 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u31286
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Lothian Region Assessor v Rowlawn Ltd
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1989
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Rating & Valuation Reporter
Volume/sequential designation 1989 RVR 146-149(4)
520 ## - SUMMARY, ETC.
Summary, etc. LT 30 June 1989. The ratepayers (R) are engaged in the business of growing and selling turf , the subject of the appeal being one of their production sites. These sites, forming parts of various farms, were obtained for short periods from their respective owners. The lands have been made as a single entry in the valuation roll. The case describes in detail the operations carried out to produce the turf. The valuation committee decided that the subjects should be excluded from the valuation roll. The assessor appealed claiming that there had to be cultivation of land, which he accepted existed, but the product must contribute to human subsistence ie the product should be an agricultural crop. The appeal was dismissed on the grounds that the operations are compatible with farming operations, the soil is enriched by the growing of turf, and the operations involve ordinary agricultural techniques.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AGRICULTURE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EXEMPTION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RATING APPEAL
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS41631 31286-1001 06/08/2019 1 06/08/2019 Law report