Distillers Company (Bottling Services) Ltd v Fife Assessor (Record no. 7523)

MARC details
000 -LEADER
fixed length control field 01409cab a2200205 4500
001 - CONTROL NUMBER
control field ABS38655
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1987 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u11784
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Distillers Company (Bottling Services) Ltd v Fife Assessor
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1987
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Rating Appeals
Volume/sequential designation 1987 RA 209-255(24)
520 ## - SUMMARY, ETC.
Summary, etc. LT for Scotland 26 August 1987. A complex of buildings used for blending and bottling Scotch whisky , erected between 1971 and 1975 with a total floorspace of 237,000 sm were entered in the valuation roll of 1985-86 at 3,409,000 nav. The ratepayers (D) sought a reduction to 2,138,000 nav. It was agreed that the appropriate valuation method was the contractors principle . The ratepayers claimed the replacement value to be 35,523,392 based on comparables and previously agreed replacement costs adjusted for inflation using the Tender Price Index . However the assessors used Spon`s Index giving a replacement cost of 41,900,129. The court held that the assessment must be reduced to the lower level on the basis that the Tender Price Index was preferred for updating or backdating building costs to calculate costs at valuation date for the purposes of a contractors principle valuation.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INDUSTRIAL BUILDINGS
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS38655 11784-1001 06/08/2019 1 06/08/2019 Law report