000			01440cab a2200229 4500
001			ABS50044
008			090401t1993 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u73820
041			_aeng
245			_aHodges Ltd v Howells (VO)
260			_c1993
350			_a0
490			_aRating Appeals _v1993 RA 236-247(6)
520			_aLT 10 August 1993. A shop and premises were assessed at £18,000 rv, based on a zone A value of £275 sm. The ratepayer (H) sought a reduction to £12,000 on the grounds that in March 1988 the rent had been set at £12,000 reflecting an open market rental value and in March 1992 it had increased to £14,000 demonstrating that an rv of £18,000 was excessive. The VO supported his case by reference to comparables and by the fact that H`s valuation relied solely on the one rental agreement which was out of line with general evidence for the area. LT held that the assessment be reduced to £16,375 arguing that the actual rent paid in 1988 should be rejected as conclusive evidence as a comparison with June 1987 rents in an inferior position confirmed the VO`s contention that the actual rent was less than comparable figures and that the agreed assessment of £185 for zone A was too high and should be £250.
650			_aCOMPARABLES
650			_aRATING APPEALS
650			_aREDUCTION
650			_aSHOP
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c46596 _d46596