000			01438cab a2200193 4500
001			ABS38224
008			090401t1987 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u9331
041			_aeng
245			_aLancashire CC v Lord
260			_c1987
350			_a0
490			_aRating Appeals _v(1987) RA 153-160(8)
520			_aLT 6 February 1986 (LVC/962/1984) Appeal from an lvc decision confirming the assessment of an information centre , house, garage and premises occupied by the county council and used in connection with a country park , at 340 gv, 258 rv. The park was exempt from rates under General Rates Act 1967 s44 . The council submitted that the premises were also exempt under s44 on the grounds that they formed part of the same hereditament as the park, or they formed part of the park, or were themselves a park within s44. LT held, allowing the appeal, that the premises did form part of the park for the following reasons: 1) although the premises did not form part of the same hereditament as the park and were not themselves a park, they were acquired to be an administrative centre for the park providing an effective warden service, refreshments, literature and exhibition facilities; 2) that use of the premises connected with the council`s countryside interests were of no real significance; 3) the
650			_aEXEMPTION
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c5811 _d5811