000			01254cab a2200193 4500
001			ABS40185
008			090401t1988 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u21986
041			_aeng
245			_aWild and others v Smith (VO)
260			_c1988
350			_a0
490			_aRating & Valuation Reporter _v1988 RVR 217-219(3)
520			_aLT 16 November 1987. Three appeals against an lvc decision ascribing gross value to hereditaments described as ` chalets `. The main argument against the valuation rested on whether the structures should more appropriately be described as ` caravans ` rather than `chalets`. As no rental evidence was available it is important to establish the gross value of these structures, which is derived from the values attributed to caravans or as the valuation officer contends to chalets. It was held that despite the fact that the structures fell into both the definition of a `caravan`, as given by Rating (Caravan Sites) Act 1976 s6 and `chalet" as given by the Oxford English Dictionary, they are in fact chalets because they had no means of moving them and they were permanent structures.
650			_aRATING APPEALS
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c14727 _d14727