Barratt International Resorts Ltd v Central Region Assessor (Record no. 28486)

MARC details
000 -LEADER
fixed length control field 01302cab a2200217 4500
001 - CONTROL NUMBER
control field ABS44020
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1990 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u44832
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Barratt International Resorts Ltd v Central Region Assessor
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1990
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Rating Appeals
Volume/sequential designation (1990) RA 308-316(5)
520 ## - SUMMARY, ETC.
Summary, etc. LT for Scotland 29 March 1990 Appeal against assessment of a hotel and leisure centre which also included timeshare holiday units. The assessor had valued the leisure centre on the contractors principle , applying a 6% decapitilisation rate supported by reference to a comparable centre assessed at 6% which had not been challenged. The ratepayers contended that regard should be had to turnover as the leisure centre was being valued as part of an unam quid with the hotel. A 4% decapitalisation rate should be applied because the leisure centre was part of the complex with the holiday units and 4% had been applied in valuing these units. LT held that 4% was too low for subjects with a commercial element, but 6% was too high and eventually decided on 5%.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LAW CASE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RATING APPEAL
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Valuation
9 (RLIN) 6273
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS44020 44832-1001 06/08/2019 1 06/08/2019 Law report