000			01177cab a2200253 4500
001			ABS51632
008			090401t1994 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u36212
041			_aeng
245			_aJE Clark & Co v Rogers (VO)
260			_c1994
350			_a0
490			_aRating Appeals _v(1994) 7/8 RA 169-209(21)
520			_aLT 10 June 1994. Following alteration of premises and subletting to new occupiers between 1988 and 1992, rateable values were revised and the rating list amended. The ratepayer appealed against the valuation, stressing the poor standard of the buildings and arguing that the open market value of the whole complex in 1988 was the most reliable guide to assessment. Rental values were not used in this case and valuation was based on the `tone of the list`. "Held" that the 1988 open market value be used as evidence and the assessment be reduced.
650			_aASSESSMENTS
650			_aJE CLARK & CO V ROGERS (VO) 1994
650			_aOPEN MARKET RENTAL VALUE
650			_aRATING APPEALS
650			_aREDUCTION
650			_aWAREHOUSES
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c23596 _d23596