000			01632cab a2200253 4500
001			ABS47352
008			090401t1992 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u61712
041			_aeng
245			_aTurner v Coleman (VO)
260			_c1992
350			_a0
490			_aRating Appeals _v1992 RA 228-234(4)
520			_aLT 14 July 1992. The property in question was a mooring and land with frontage to a river and access from the rear. On the land there was a timber chalet and garden shed which were used for storage. The land was used as a garden, lawn, flowers beds and vegetable patch. The property was used by the owners for picnics and leisure in the summer. The property was included in the local non-domestic rating list as mooring, land and premises assessed, pursuant to a decision of the VCCT, at £800 rateable value. The appellant claimed that the hereditament should be deleted from the list because it was a domestic property and that the valuation should be reduced to £500. The valuation officer conceeded that the chalet was domestic propert as articles of domestic equipment were stored in it but that the remainder of the site was non-domestic. The appeal was held in favour of the VO, although the description was changed to `mooring, land and premises (part)`, on the grounds that the property was
650			_aLOCAL GOVERNMENT ACT 1988 S66(1)
650			_aMOORINGS
650			_aNON-DOMESTIC PROPERTY
650			_aRATEABLE VALUE
650			_aRIVERSIDE PROPERTY
650			_aUNIFORM BUSINESS RATE
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c38276 _d38276