000			01341cab a2200193 4500
001			ABS43743
008			090401t1990 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u43307
041			_aeng
245			_aWm Morrison Supermarkets plc v Woffinden (VO)
260			_c1990
350			_a0
490			_aRating Appeals _v1990 RA 243-254(7)
520			_a(LVC/396/1988) LT 30 July 1990. Appeal by ratepayer W M Morrison Supermarket plc (W) against a VO decision concerning rateable value of a supermarket and premises forming part of an international conference centre in Harrogate . Design construction had resulted in sales area of irregular shape with defective expansion joints resulting in water penetration. The car park had to be closed three times due to security reasons when conference centre was in use by organisations susceptible to terrorist attacks. VO determined £29,138 rateable value £35.000 gross value. Both parties referred to comparable supermarkets in Harrogate. W sought a reduction to £25,000 gv with end allowance of 12.5 % for shape and a 5% allowance for pillars. Held: VO`s evidence accepted except that the proper end allowance was 10%. Thus assessment reduced to £37,000 gv and £26,638 rv.
650			_aRATING APPEALS
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c27675 _d27675