000			01557cab a2200349 4500
001			ABS60043
008			090401t1998 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u90880
041			_aeng
245			_aHoare (VO) v National Trust; National Trust v Spratling (VO)
260			_c1998
350			_a0
490			_aRating Appeals _v[1998] 11 RA 391-426(19)
520			_aCA 13 October 1998. The LT ascribed positive rateable values to two houses owned by the National Trust (NT): although broadly accepting that no profit could be made from the properties, it held that an overbid would be made by the NT, who could be treated as a hypothetical tenant, to reflect the historic and cultural value of the houses. The LT calculated the amount of the rent by taking 3% of the gross receipts of each of the properties. The NT appealed, contending that case should not be regarded as an overbid case and that there was no basis for taking 3% of the gross receipts as a way of arriving at the overbid. Appeal allowed.
650			_aANNUAL VALUE
650			_aCASTLE DROGO
650			_aHISTORIC HOUSES
650			_aHOARE (VO) V NATIONAL TRUST
650			_aHYPOTHETICAL TENANT
650			_aNATIONAL TRUST V SPRATLING (VO)
650			_aNATIONAL TRUST
650			_aOVERBID
650			_aPETWORTH HOUSE
650			_aRATEABLE VALUE
650			_aRATING APPEALS
650			_aRENT
650			_aREPAIRING OBLIGATIONS
650			_aValuation _96273
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c25/01/1999
999			_c57652 _d57652