Atkinson and others v Lord (Listing Officer) (Record no. 52469)

MARC details
000 -LEADER
fixed length control field 01644cab a2200253 4500
001 - CONTROL NUMBER
control field ABS58220
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1997 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u83057
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Atkinson and others v Lord (Listing Officer)
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1997
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Rating Appeals
Volume/sequential designation [1997] 12 RA 413-426(8)
520 ## - SUMMARY, ETC.
Summary, etc. CA 31 July 1997. The Council Tax (Situation and Valuation of Dwellings) Regulations 1992 regulation 7 provided that in the case of a dwelling which was part of a composite hereditament, the value of the dwelling shall be taken to be that portion of the relevant amount which could reasonably be attributed to domestic use of the dwelling. In valuing a farmhouse the listing officer determined the amount on this assumption. He established that farms in that price range sold for 10 per cent more when sold in several lots than when they were sold as one lot. The valuer subtracted 10 per cent from the lotted value of the farmhouse. The owner applied to the valuation tribunal to establish the relevant amount attributed to the dwelling. Held, that there is no requirement that the VO should determine the value of the property as a whole before allocating a value to the `domestic use` part and that it is enough that he have regard to it. Appeals dismissed.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element COMPOSITE HEREDITAMENT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element COUNCIL TAX (SITUATION AND VALUATION OF DWELLINGS) REGULATIONS 1992
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element COUNCIL TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FARMHOUSE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element METHOD OF VALUATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE
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) 13/01/1998
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   ABS58220 83057-1001 06/08/2019 1 06/08/2019 Law report