| 000 | 01310cab a2200229 4500 | ||
|---|---|---|---|
| 001 | ABS45519 | ||
| 008 | 090401t1991 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u53539 | ||
| 041 | _aeng | ||
| 245 | _aMcKeown Vintners Ltd v Commissioner of Valuation for Northern Ireland | ||
| 260 | _c1991 | ||
| 350 | _a0 | ||
| 490 |
_aRating Appeals _v1991 RA 223-266(23) |
||
| 520 | _aLTNI 4 April 1991. At the 1986 revaluation the nav of an off-licensed premises in Belfast was assessed at £1,300. Following an application for revision, the entry was reduced to £2,150. In June 1978 the dv valuer increased the assessment to £2,500. On 15 March 1983 the ratepayer again applied for revision. The valuer decided to make no change. the ratepayers appealed to the Commissioner of Valuation who dismissed it on the grounds that `in the absence of contrary evidence ... the valuation must be assumed correct`. On appeal to LTNI the ratepayer contended that a comparison with the nav of ordinary (unlicensed) retail shops was the correct method of valuation for the appeal hereditament. Appeal allowed. | ||
| 650 | _aLICENSED PREMISES | ||
| 650 | _aNORTHERN IRELAND | ||
| 650 | _aRATING APPEALS | ||
| 650 |
_aValuation _96273 |
||
| 690 | _aRATING AND VALUATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c32993 _d32993 |
||