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A new lease of life

By: Language: English Series: Insight ; March 2008, 23(1)Publication details: 2007Subject(s): Summary: Reports that deciding the liability of rates on empty property is causing major concern to ratings officers. Finds that the root of the problem is deciding who is the ratepayer, owner or person entitled to possession because there is no ratepayer until a new lease is allocated or the old one expires. Considers the effect of the differing ways the lease comes to an end.

Reports that deciding the liability of rates on empty property is causing major concern to ratings officers. Finds that the root of the problem is deciding who is the ratepayer, owner or person entitled to possession because there is no ratepayer until a new lease is allocated or the old one expires. Considers the effect of the differing ways the lease comes to an end.