Lothian Regional Assessor v British Railways Board (Record no. 21017)

MARC details
000 -LEADER
fixed length control field 01511cab a2200205 4500
001 - CONTROL NUMBER
control field ABS41632
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) u31291
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Lothian Regional Assessor v British Railways Board
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 RA 157(1)
520 ## - SUMMARY, ETC.
Summary, etc. LT 30 June 1989. The subject of the appeal is a suite of rooms at Waverley Station Edinburgh occupied by British Rail in connection with the carriage of goods or passengers by rail, under Local Government (Scotland) Act 1975 . It should therefore be valued by formula unless it fell into one of the accepted categories. The assessor decided that it fell within a category being `lands and heritage occupied and used as a ... place of public refreshment `. He entered the subjects on the roll at a value based on comparative rents . The committee disagreed wanting the formula method. The assessor appealed. The rooms were for First Class ticket holders only. The lounge is licensed and drinks and sandwiches are available and a complimentary photocopier. The purpose of the lounge is to encourage businessmen to travel by train. It was run at a loss and was not competitive with other catering outlets on the station. LT judged it to be a place of refreshment and it was entered on the roll at £160
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 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS41632 31291-1001 06/08/2019 1 06/08/2019 Law report