000			01154cab a2200241 4500
001			ABS46838
008			090401t1992 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u59659
041			_aeng
245			_aDuxbury v Bell(VO)
260			_c1992
350			_a0
490			_aRating Appeals _v1992 RA 147-156(6)
520			_aLT (LVC/431/90) 5 June 1992. Ratepayer (D) appealed against decision of the VCCT that pens used for breeding mink were properly included in valuation list and liable to be rated. The main issue between the parties was whether mink pens were agricultural buildings within Rating Act 1971 s2(1)(a). Ruled that the buildings were not exempt as agricultural buildings as mink were not held to be livestock under this section of the Act. It had been agreed by the parties that if the appeal failed that the values of £600 gv and £470 rv should be reduced to £450 gv and £347 rv.
650			_aAGRICULTURAL BUILDINGS
650			_aEXEMPTION
650			_aMINK FARMS
650			_aRATING ACT 1971 S2(1)(A)
650			_aRATING APPEALS
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c36635 _d36635