000			01499cab a2200205 4500
001			ABS40184
008			090401t1988 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u21979
041			_aeng
245			_aSovereign Chicken Ltd v Stebbing (VO)
260			_c1988
350			_a0
490			_aRating & Valuation Reporter _v1988 RVR 223-225(3)
520			_aLT 28 March 1988. The subject hereditament was a chicken processing factory on an industrial site with one side fronting a main estate road. The other side of the road was agreed to be farmland as defined in General Rate Act 1967 s26 . Between the road and the land is a grassy embankment about 20m wide which is at the heart of the appeal. The road is owned by the Department of Transport but dispute arose as to who owned the bank. The ratepayers claimed that the definition of a ` road ` in the Rating Act 1971 s2 includes not only the metalled surface but also land which serves a function in relation to the use of the road and the bank in question serves such a function. Therefore the road does not prevent the land on the east being continuous with the hereditament. The land being contiguous would allow the hereditament to be defined as agricultural land. The LT held that the subject premises fell within the definition of agricultural building being contiguous with agricultural land.
650			_aEXEMPTION
650			_aRATING APPEALS
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c14723 _d14723