000			01601cab a2200253 4500
001			ABS51165
008			090401t1994 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u13492
041			_aeng
245			_aHobbs (VO) v Madden
260			_c1994
350			_a0
490			_aRating Appeals _v1994 RA 79-90(12)
520			_aLT 21 March 1994. An appeal by the VO against a decision of a valuation tribunal deleting the assessment of a flower stall from the rating list. At issue were 1) Whether the flower stall was a hereditament for rating purposes, and if so, 2) whether it was in rateable occupation. The stallholder traded in a covered mall for a period of time under various tenancy agreements. The stall was in three parts, one of which was fixed to a car park wall which formed part of the shopping centre, the stall being left in position each night without being dismantled or moved, although the stock was taken off and stored elsewhere. The VO contested that the stall was a hereditament for rating purposes as there was a sufficient degree of attachment and permanence, and referred to two other flower stalls where rateability and values had been agreed. The stallholder argued that occupation was too precarious to be rateable; the stall was essentially a ground or pitch on which a stall could be erected or
650			_aBENEFICIAL OCCUPATION
650			_aFLOWER STALL
650			_aRATEABLE OCCUPATION
650			_aRATING APPEALS
650			_aSHOPPING MALL
650			_aSTALLHOLDER
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c8693 _d8693