HJ Banks and Company Ltd v Valuation Officers (Record no. 79167)

MARC details
000 -LEADER
fixed length control field 01921cad a22001935a 4500
001 - CONTROL NUMBER
control field L140046
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 070831e2007 xxk f w 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u140046
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 00 - TITLE STATEMENT
Title HJ Banks and Company Ltd v Valuation Officers
Medium [electronic resource]
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2007
520 ## - SUMMARY, ETC.
Summary, etc. [2007] EWLands RA_24_2004, 11 April 2007. The appellant (B) appealed against decisions by Valuation Officers (V) regarding rating assessments of two opencast coal sites. B's case for the valuation of one mine was based upon a business appraisal within a board meeting report which had been held in 2000. B's calculation for royalties per tonne of coal implied a lower rateable value. V argued that the business costings were of little use in a rates valuation as they were based on profitability and ability to pay. In respect of the other mine B again argued that a lower royalty could be expected, this time based on the historic royalty of coal from the mine and the royalty rate from other local and comparable mines. V argued that there were no directly comparable figures as both rates and coal royalties would need to be adjusted to match the historical data. "Held": The board report for the former mine did not refer to rent levels actually paid and as a commercially based valuation was not reliable for rate valuation purposes. Nor were the royalty comparisons reliable for the second mine. However there was some truth in B's assertion that its lower valuation just prior to privatisation had resulted in a higher rateable value. Appeal allowed in part.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element H J BANKS AND COMPANY LTD V VALUATION OFFICERS
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name England and Wales
Chronological subdivision 1543-
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-BUSINESS ASSETS-BUSINESS ASSET APPRAISAL AND VALUATION
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.bailii.org/ew/cases/EWLands/2007/RA_24_2004.html">https://www.bailii.org/ew/cases/EWLands/2007/RA_24_2004.html</a>
Public note View the judgment free of charge at www.bailii.org...
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     Virtual Virtual Online 31/08/2007   ONLINE PUBLICATION 140046-2001 06/08/2019 1 06/08/2019 Law report