000			01212cab a2200229 4500
001			ABS53140
008			090401t1995 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u2349
041			_aeng
245			_aO`Brien v Secker (VO)
260			_c1995
350			_a0
490			_aRating Appeals _v(1995) 2 RA, 13-21(5)
520			_aLT 6 January 1995. An appeal from a decision of the Kent Valuation Tribunal confirming the entry in the rating list of advertising right, Poster Sites, Wincheap, Canterbury at £1,000 rv. The ratepayer contended that the advertising right was not rateable; that land was defined to include a sign, hoarding or other structure erected or to be erected on land. The hoarding which he had erected constituted land and it was this land which he had a right under the agreement to use for the purpose of exhibiting advertisements and in respect of which he was the occupier. Held, appeal dismissed because the right granted to the ratepayer was a rateable hereditament.
650			_aADVERTISING HOARDINGS
650			_aADVERTISING RIGHTS
650			_aRATEABILITY
650			_aRATING APPEALS
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c1418 _d1418