000			01569cab a2200241 4500
001			ABS57390
008			090401t1997 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u79760
041			_aeng
245			_aElle Ltd v Bliss (VO)
260			_c1997
350			_a0
490			_aRating Appeals _v[1997] RA 243-257(8)
520			_aLT 30 April 1997. During 1989 ratepayer E carried out alterations and general refurbishment of the subject premises. The works were not completed until February 1992, during which time E used some of the building for storage of non-building work materials. In August 1989 E proposed a reduction in the assessment for rates until alterations were complete. £1,900 gross value and £1,555 rateable value were agreed. A further proposal of October 1989 was agreed for specifying nil assessment. The property was entered in the 1990 rating list as being effective from 1 January 1991. E later proposed revised value, as part of the premises were used for storage. From 19 February 1992 assessment was agreed at £54,000. In 1995 B issued certificate specifying £27 rateable value for purposes of transitional relief. E`s appeal to the local valuation tribunal dismissed. Appeal to LT upheld.
650			_aRATING REVALUATION 1990
650			_aELLE LTD V BLISS (VO)
650			_aNON-DOMESTIC RATING (TRANSITIONAL PERIOD) REGULATIONS 1990
650			_aBUILT ENVIRONMENT-BUILDING MAINTENANCE AND REFURBISHMENT
650			_aTRANSITIONAL RELIEF
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c21/07/1997
999			_c50178 _d50178