000			01220cab a2200205 4500
001			ABS38995
008			090401t1988 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u13679
041			_aeng
245			_aScottish Development Agency v Assessor for Fife Region
260			_c1988
350			_a0
490			_aScots Law Times _v(1988) SLT 202-204(3)
520			_aLands Valuation Appeal Court 23 January 1987 Appeal against a valuation appeal committee decision to include a car park on the valuation roll. The ratepayers contended that the car park was an amenity provided for the benefit of the tenants like roads, trees and flowerbeds. If the car park was to be entered on the valuation roll it should have a reduced or nil value. The assessor argued that the car park had a separate existence andwas correctly valued on the roll. The committee upheld the assessor and the ratepayers appealed. Held, affirming the committee`s decision, that the car park must appear as a separate subject and that it had correctly valued as a separate subject. Appeal accordingly refused.
650			_aASSESSMENTS
650			_aRATING APPEALS
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c8804 _d8804