000			01225cab a2200229 4500
001			ABS43421
008			090401t1990 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u41629
041			_aeng
245			_aShell UK Oil v Assessor for Lothian Region
260			_c1990
350			_a0
490			_aScots Law Times _v1990 SLT 666-670(5)
520			_aLVAC 7 April 1989. An appeal by ratepayers, Shell UK (S), against an Assessor`s determination of the decapitalisation rate relating to kiosks, canopies, forecourts and tanks of petrol filling stations . At issue was whether the LVAC was bound to follow a decision of the LT when presented with similar evidence, or whether the LVAC could fix an appropriate rate given the circumstances of each case, which they had done. S appealed. Held, refusing the appeal that the assessment was a matter of fact and evidence, not law or principle and the committee was entitled to fix the rate at eight per cent as opposed to seven per cent, as contended by the ratepayers.
650			_aCONTRACTORS PRINCIPLE
650			_aRATING APPEAL
650			_aSCOTLAND
650			_aValuation _96273
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c26722 _d26722