000			01357cam a2200169 4500
008			020508n2002 000 0 eng u
035			_a(Sirsi) u117887
245			_aEarlrose Golf & Leisure and J Sweeney Transport Ltd V Raine(Valuation Officer)
260			_c2002
490			_aRating and Valuation Reporter _v[2002] RVR 7-9(3)
520			_aVT 3 October 2001 Appeal case relates to two fields and part of woodland, with planning permission as golf course, assessed for rates, which was being used for waste disposal. Submissions in case related to whether subject property was golf course under construction, and therefore not included in assessment for rates, or did disposal of waste material during construction of golf course amount to rateable occupation of land as tipping site and premises. Also, if property was rateable, was rateable value ascribed to it correct, and also was date of entry in ratings list correct. Construction of golf course regarded as taking too long a time, and appellants were deriving benefit from delay in works. Rateable value ascribed to it was adjusted downwards, and date of entry decided as correct. Appeal dismissed.
650			_aHEREDITAMENTS
650			_aGOLF COURSES
650			_aEARLROSE GOLF & LEISURE AND J SWEENEY TRANSPORT LTD V RAINE
690			_aRATING AND LOCAL TAXATION-CASE LAW
942			_n0
999			_c70210 _d70210