000			01265cab a2200253 4500
001			ABS56112
008			090401t1996 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u21305
041			_aeng
245			_aO`Brien v Secker (VO)
260			_c1996
350			_a0
490			_aRating Appeals _v[1996] RA 409-416(5)
520			_aCA 16 May 1996. The appellant (O) made an agreement with the occupier of a corner property to use the flank wall outside for advertising for a period of three years. O fixed a structure to the wall and illuminated it. The VO entered the hoarding into the non-domestic rating list, the appellant argued that the `land` referred to was incorporeal and could not be occupied and did not therefore attract business rates. Held, the hoarding, put there by someone who was not the occupier of the building but who had a license which gave certain access rights over time, was a rateable hereditament. LT decision 6 January 1996 see Abs53140.
650			_aADVERTISING HOARDINGS
650			_aBUSINESS RATES
650			_aHEREDITAMENTS
650			_aLOCAL GOVERNMENT FINANCE ACT 1988 S64
650			_aRATEABILITY
650			_aRATING APPEALS
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c14305 _d14305