000			01436cab a2200217 4500
001			ABS41631
008			090401t1989 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u31286
041			_aeng
245			_aLothian Region Assessor v Rowlawn Ltd
260			_c1989
350			_a0
490			_aRating & Valuation Reporter _v1989 RVR 146-149(4)
520			_aLT 30 June 1989. The ratepayers (R) are engaged in the business of growing and selling turf , the subject of the appeal being one of their production sites. These sites, forming parts of various farms, were obtained for short periods from their respective owners. The lands have been made as a single entry in the valuation roll. The case describes in detail the operations carried out to produce the turf. The valuation committee decided that the subjects should be excluded from the valuation roll. The assessor appealed claiming that there had to be cultivation of land, which he accepted existed, but the product must contribute to human subsistence ie the product should be an agricultural crop. The appeal was dismissed on the grounds that the operations are compatible with farming operations, the soil is enriched by the growing of turf, and the operations involve ordinary agricultural techniques.
650			_aAGRICULTURE
650			_aEXEMPTION
650			_aRATING APPEAL
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c21015 _d21015