| 000 | 01238cab a2200253 4500 | ||
|---|---|---|---|
| 001 | ABS53856 | ||
| 008 | 090401t1995 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u6936 | ||
| 041 | _aeng | ||
| 245 | _aTexstyle World v Strathclyde Region Assessor | ||
| 260 | _c1995 | ||
| 350 | _a0 | ||
| 490 |
_aRating & Valuation Reporter _v(1995) 35 RVR 171-173(3) |
||
| 520 | _aCourt of Session 10 August 1995. The appellants appealed against entry of the retail unit they leased on to the valuation roll under the assessor`s shop scheme. They contended that the premises be valued under the warehouse scheme due to the self-service nature of their business. This would reduce valuation from £97,250nav to £36,000nav. Appeal refused, but Court of Session made clear that distinctions between shop and retail warehouse premises was becoming increasingly difficult to distinguish, and also questioned why valuations of such similar premises can vary to such a degree. | ||
| 650 | _aRATING APPEALS | ||
| 650 | _aRETAIL WAREHOUSES | ||
| 650 | _aSHOP SCHEME | ||
| 650 | _aVALUATION ASSESSMENT | ||
| 650 | _aVALUATION ROLL | ||
| 650 | _aWAREHOUSE SCHEME | ||
| 690 | _aRATING AND VALUATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c4129 _d4129 |
||