000			01285cab a2200241 4500
001			ABS46661
008			090401t1992 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u59060
041			_aeng
245			_aScottish Exhibition Centre Ltd v Strathclyde RA
260			_c1992
350			_a0
490			_aRating Appeals _v1992 RA 113-146(18)
520			_aLT for Scotland 28 February 1992. The assessor had entered the exhibition centre in the valuation roll for 1990-1991 as £1,275,000 net annual value, that value having been arrived at by the contractors principle. The ratepayers said that since actual records of income and expenditure over a number of years are now available, it was appropriate to apply the revenue principle. It was held that the revenue principle was not an appropriate method of valuation because it was not used to value similar buildings and that principle was only used when the trade on the premises was such a part of the occupation that it could not be carried out elsewhere and this did not apply.
650			_aCONFERENCE CENTRE
650			_aCONTRACTORS METHOD
650			_aEXHIBITION CENTRE
650			_aREVENUE METHOD
650			_aValuation _96273
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c36172 _d36172