000			01302cab a2200217 4500
001			ABS44020
008			090401t1990 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u44832
041			_aeng
245			_aBarratt International Resorts Ltd v Central Region Assessor
260			_c1990
350			_a0
490			_aRating Appeals _v(1990) RA 308-316(5)
520			_aLT for Scotland 29 March 1990 Appeal against assessment of a hotel and leisure centre which also included timeshare holiday units. The assessor had valued the leisure centre on the contractors principle , applying a 6% decapitilisation rate supported by reference to a comparable centre assessed at 6% which had not been challenged. The ratepayers contended that regard should be had to turnover as the leisure centre was being valued as part of an unam quid with the hotel. A 4% decapitalisation rate should be applied because the leisure centre was part of the complex with the holiday units and 4% had been applied in valuing these units. LT held that 4% was too low for subjects with a commercial element, but 6% was too high and eventually decided on 5%.
650			_aLAW CASE
650			_aRATING APPEAL
650			_aValuation _96273
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c28486 _d28486