000			02340cam a2200313 4500
001			ABS68164
008			040827n2004 000 0 eng u
035			_a(Sirsi) u127199
245			_aNational Car Parks Ltd v Baird (VO) and another
260			_c2004
520			_a[2004] EWCA Civ 967, 22 July 2004. Appeal against LT decision (RA/232/1996, Abs67378) which upheld the Valuation Tribunal decisions that in accordance with the Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) Regulations 1994 which came into force on 9 July 1994, the effective date of alterations to the 1990 rating list with respect to car parks owned by N in Manchester and London was 1 April 1990. N appealed on the grounds that the effective date should be 1 April 1992. N argued that the valuation officers were bound by the Local Government Finance Act 1988 s41(1) to alter the lists in accordance with the agreements as to the value reached in January and February 1994 prior to the amended regulations coming into force and that it could reasonably be expected the valuation offices to do so. The statutory framework is considered in paras 4 to 22. CA held that that the valuation officers were under a statutory duty to maintain accurate rating lists under s41(1) and the Regulations made under it which prescribe the date from which an alternation takes place. There was no unfairness on the part of the valuation officers leading to an abuse of power. Appeal dismissed. View judgment at www.bailii.org.
590			_aABS
590			_aABS
590			_aABS
650			_aNATIONAL CAR PARKS LTD V BAIRD (VO) AND ANOTHER
650			_aNATIONAL CAR PARKS LTD V WOOLWAY (VO)
650			_aCAR PARKS
650			_aRATEABLE VALUE
650			_aRATING APPEALS
650			_aEFFECTIVE DATE
650			_aNON-DOMESTIC RATING (ALTERATIONS OF LISTS AND APPEALS) REGULATIONS 1994
650			_aRATING LIST
650			_aALTERATIONS
690			_aRATING AND LOCAL TAXATION-CASE LAW
856			_uhttps://www.bailii.org/ew/cases/EWCA/Civ/2004/967.html _zView judgment on the BAILII website...
856			_uhttps://www.bailii.org/ew/cases/EWCA/Civ/2004/967.html _zView judgment on the BAILII website...
856			_uhttps://www.bailii.org/ew/cases/EWCA/Civ/2004/967.html _zView judgment on the BAILII website...
942			_n0
999			_c117915 _d117915