000 01024cab a2200217 4500
001 ABS20782
008 090401t1976 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u439
041 _aeng
100 _aGriffiths, R.A.
245 _aRating and the extractive industries
260 _c1976
350 _a0
490 _aQuarry Management
_v3(5) May 1976, 117-120(4)
520 _aRelates the provisions of the rating legislation to the surface extractive industries. In this context discusses the definition of a hereditament and points out that a stratum of minerals can be a separate rateable hereditament. The assessment of minerals together with buildings, plant and machinery and the site is also considered, the rateable value being based on potential rent values. An example of the calculation of net asset value for rating assessment is given and relevant cases cited.
650 _aMINERAL VALUATION
690 _aMINING AND MINERALS
690 _aRATING AND VALUATION
942 _n0
948 _c04/03/1997
999 _c183
_d183