Challenging our assumptions (Record no. 72267)

MARC details
000 -LEADER
fixed length control field 01100cam a2200265 4500
001 - CONTROL NUMBER
control field ABS66485
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 030307n2003 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u121572
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Brown, P.
245 ## - TITLE STATEMENT
Title Challenging our assumptions
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2003
490 ## - SERIES STATEMENT
Series statement Insight
Volume/sequential designation (5.5) January/February 2003, 26-27(2)
520 ## - SUMMARY, ETC.
Summary, etc. The author questions whether some of the complex legislation governing the non-domestic rating system is needed. Examines whether the current method to exemptions is the best approach; outlines recent research into European property taxation systems; discusses proposals for revaluation of council tax and concludes on a cautionary note about the use of computer assisted mass appraisal techniques.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element NON-DOMESTIC RATING
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EXEMPTIONS
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 COMPUTER ASSISTED MASS APPRAISAL
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY TAXATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUATION PRACTICE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUATION PRINCIPLES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element REVALUATION
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY APPRAISAL AND VALUATION
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 07/03/2003   ABS66485 121572-1001 06/08/2019 1 06/08/2019 Journal article