000			01062cab a2200217 4500
001			ABS44022
008			090401t1990 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u44851
041			_aeng
245			_aForest Hills Trossachs Club v Central Region Assessor
260			_c1990
350			_a0
490			_aRating Appeals _v(1990) RA 290-307(9)
520			_aLT for Scotland 29 March 1990 Appeal against valuation s by the assessor of timeshare holiday units within the grounds of a hotel and leisure centre . The assessor`s valuations were made on the contractors principle , applying a decapitilisation rate of 4%. The club contended that the contractor`s principle should not be applied, but that each unit should be valued as a dwelling house by comparison with other dwelling houses as was the practice in England and Wales. This argument was rejected by LT and the appeal dismissed.
650			_aASSESSMENTS
650			_aLAW CASE
650			_aRATING APPEAL
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c28500 _d28500