000			01199cab a2200217 4500
001			ABS50972
008			090401t1994 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u3494
041			_aeng
245			_aFlower (VO) v Clarke
260			_c1994
350			_a0
490			_aRating Appeals _v1994 RA 66-72(7)
520			_aLT 21 February 1994. A lock up shop and premises was assessed at a rateable value of £3,300. It comprised a shop area, a kitchen and wc and formed part of a small courtyard development of three shops. The VO asked for the reinstatement of the rv of £4,000, based on a Zone A of £140 psm, which he said was supported by the rents of the other shops. The ratepayer contended that these rents were not comparable due to one shop being larger than the one in question and the rent being above market value due to an urgent need to acquire premises. The assessment was confirmed on the grounds that Zone B should be used for part of the premises reducing the rv to £3,300 due to the use of comparables.
650			_aCOMPARABLES
650			_aLOCK UP SHOP
650			_aRATEABLE VALUE
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c2149 _d2149