000			01510cab a2200205 4500
001			ABS37038
008			090401t1986 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u1756
041			_aeng
245			_aTrustees of Paisley Golf Club v Assessor for Strathclyde Region
260			_c1986
350			_a0
490			_aScots Law Times _v1986 SLT 493-500(8)
520			_aLands Valuation Appeal Court 10 May 1985. At a hearing before the valuation appeal committee the assessor conceded that a golf course should be excluded from the valuation roll, but maintained that the clubhouse, clubmaster`s house and greenkeeper`s house should be entered in the roll. The ratepayers contended that all 3 houses should be excluded from valuation on the grounds that they were used for purposes ancillary to those of the park according to Local Government Act 1963 s19 . The committee allowed the appeal in relation to the greenkeeper`s house, excluding it from valuation, but decided that the clubhouse and clubmaster`s house should remain on the valuation roll. The ratepayers appealed against the decision and the assessor appealed against the exclusion of the greenkeeper`s house from valuation. Held that the committee had misdirected themselves in concluding that 1) the clubhouse building was not used for purposes ancillary to those of the park, it being subservient and an
650			_aRATING APPEAL
650			_aSCOTLAND
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c1010 _d1010