000			01405cab a2200253 4500
001			ABS58221
008			090401t1997 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u83056
041			_aeng
245			_aFellows (trading as Spar) v Moore (VO)
260			_c1997
350			_a0
490			_aRating Appeals _v[1997] 12 RA 427-438(7)
520			_aLT 1 August 1997. A shop trading as Spar Supermarket was assessed at £13,000 rv. It was agreed that the assessment was correct in the absence of any material change in the locality. The estate of local authority houses nearby was redeveloped and a proposal was made on behalf of the ratepayer to reduce the assessment due to the demolition of homes nearby. LT confirmed the assessment. The ratepayer proved that there had been a loss in his trading results since the redevelopment. He sought a 17.5 per cent reduction in rateable value quoting the precedent set by a nearby estate in support of his argument. The VO produced figures to show that rental values in the locality had not been affected and the economic state of the area was unchanged. Appeal allowed and assessment reduced.
650			_aASSESSMENTS
650			_aEVIDENCE OF VALUE
650			_aMATERIAL CHANGE
650			_aRATING APPEALS
650			_aREDUCTION
650			_aSHOP
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c13/01/1998
999			_c52468 _d52468