000			01383cab a2200205 4500
001			ABS40180
008			090401t1988 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u21948
041			_aeng
245			_aCeltic Football and Athletic Company Limited v Strathclyde Region Assessor
260			_c1988
350			_a0
490			_aRating Appeals _v1988 RA 243-260(10)
520			_aLT for Scotland 22 December 1987. The ratepayers (C) appealed against the proposed net annual value of £120,750 for their football ground , saying that the property should be valued on a comparative principle. If the Tribunal held that the contractors principle should be used C agreed the effective capital value £2,751,263 and considered a decapitalisation rate of 1% and an end allowance of 22.5%, the end result being £21,300 net annual value. However despite beginning with the same capital value the assessor adjusted that to reflect the reduction of licensed capacity from physical capacity then for under-utilisation of the stadium. Following the two adjustments, 5% decapitalistion rate was set and 10% of estimated income was added to cover income from other sources such as car parks and advertising. The assessors calculation was accepted.
650			_aASSESSMENTS
650			_aRATING APPEALS
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c14706 _d14706