| 000 | 01203cab a2200265 4500 | ||
|---|---|---|---|
| 001 | ABS54610 | ||
| 008 | 090401t1996 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u11339 | ||
| 041 | _aeng | ||
| 245 | _aHodgkinson (VO) v ARC Limited | ||
| 260 | _c1996 | ||
| 350 | _a0 | ||
| 490 |
_aRating Appeals _v(1996) RA 1-52(27) |
||
| 520 | _aLT 14 November 1995. A valuation tribunal had determined the rateable value for a sand and gravel quarry at £114,406 for 1990/91 and £89,048 for 1991/92. On appeal H raised the issues of i/ the rate of annual royalty to be applied to the retrospective agreed yearly outputs, ii/ whether that royalty should be a single flat rate for all materials or differentiated for prime and inferior quality materials, iii/the annual value attributed to the site of the processing plant. Held. Appeal allowed, increasing assessments to £143,705 and £119,902 respectively. | ||
| 650 | _aAGGREGATES | ||
| 650 | _aHODGKINSON (VO) V ARC LTD | ||
| 650 | _aPLANT | ||
| 650 | _aQUARRIES | ||
| 650 | _aRATING APPEALS | ||
| 650 | _aROYALTIES | ||
| 690 | _aMINING AND MINERALS-CASE LAW | ||
| 690 | _aRATING AND VALUATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c7218 _d7218 |
||