000			01946cab a2200325 4500
001			ABS59737
008			090401t1998 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u89920
041			_aeng
245			_aChurch Commissioners for England v Mummery (VO)
260			_c1998
350			_a0
490			_aRating Appeals _v[1998] RA 327-390(33)
520			_aLT 22 May 1998. The assessment of a multistorey car park forming part of the Marlowes Shopping Centre was determined by valuation tribunal at £158,085 RV with effect from 1 October 1990, and £209,520 RV with effect from 2 April 1992. The parties agreed that 420 car spaces, out of a total of about 1,170 were surplus to requirements. The appellant contended that the use of the hereditament was restricted to that of a shoppers` car park, and produced a £1 RV on a profits basis valuation. The VO defended £132,000 RV with effect from 1 October 1990 and £161,000 RV with effect from 2 April 1992, based on comparables. An issue between the parties was whether the pioneering allowance made at the first material day would apply to the totality of the valuation or be restricted to the valuation of the car spaces which were in frequent use. "Held" the appeals were allowed and the assessment reduced to £100,000 RV with effect from 1 October 1990 and to £132,500 with effect from 2 April 1992.
650			_aCAPITAL VALUATION
650			_aCOMPARABLES
650			_aFREE CAR PARKING
650			_aK SHOE SHOPS V HARDY
650			_aLOTUS AND DELTA V CULVERWELL
650			_aMULTI STOREY CAR PARKS
650			_aRECEIPTS AND EXPENDITURE VALUATION METHOD
650			_aRATING ASSESSMENTS
650			_aRATING
650			_aSHREWSBURY SCHOOLS GOVERNORS V SHREWSBURY BC AND PLUMPTON (VO)
650			_aWALTHAM FOREST LBC V ANDREWS (VO)
650			_aWEIGHTING OF EVIDENCE
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c25/11/1998
999			_c56932 _d56932