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Lands Valuation Appeals
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By Martin Crawford on 20/01/2010 17:54
Bill of Suspension; the complainer brought a bill of suspension at this Appeal hearing. At trial, the accused was charged with contravention of section 5(1)(a) of the Road Traffic Act 1988. She contended that she had not been given the option of having a urine test, although agreed that she was over the legal alcohol limit according to the breath test and had indeed been offered the option of a blood test. The sheriff preferred the evidence of the officers that she had been given the option of a ...
By Martin Crawford on 20/01/2010 17:51
Interpretation and effect of a clause in a lease of land. Clause granting tenants an option to purchase. The lease was granted allowing the tenants to 'occupy and use the subjects for the development of a pay and play golf course....and no other purpose without the consent of the Landlords'. Clause 18.2 granted the tenants an option to purchase the land and provided determination of how the Option Price should be established. Following one attempt by the tenants to purchase the land, they later ...
By Euan A. Dow on 02/12/2008 14:44
Land Valuation Appeal:- This was an appeal by the assessor against a decision of the Valuation Appeal Committee at Edinburgh dated 13 March 2008 relating to the respondent's public house, the World's End, at 2-8 High Street, Edinburgh. The subjects were entered in the Valuation Roll at the 2005 Revaluation at a net annual value and rateable value of £51,000. The respondent appealed against the entry and the V.A.C. allowed the appeal to the extent of substituting £47,000. Here the court ...
By Euan A. Dow on 02/12/2008 14:41
Land Valuation Appeal:- This was an appeal by the assessor against a decision of the Valuation Appeal Committee at Edinburgh dated 28 February 2008 relating to the respondent's licensed premises at 47 Buckstone Terrace, Edinburgh. The subjects were entered in the Valuation Roll at the 2005 Revaluation at a net annual value and rateable value of £84,700. The respondent appealed against the entry and the V.A.C. allowed the appeal to the extent of substituting £81,000. Here the court cons ...
By Martin Crawford on 17/01/2008 13:29
Appeal – Practice and Procedure/expenses.  Net annual value (NAV) assessed by assessor.  Basis of valuation disputed by appellants.  Valuation had been based on turnover figures for 48 weeks period to 24 January 2004.  The premises were acquired on 14 March 2003.  The assessors revalued the property based on period 31 March 2004 to 31 March 2005 at NAV of £41,000.  Considered, on these figures whether turnover figures sustainable.  Appellant based own valuation ...
By Martin Crawford on 17/01/2008 13:28
Lands Valuation Appeal Court – Valuation Roll. Valuation of net annual value (NAV).  This case was about a public house acquired by the appellant who appealed against an entry in Valuation Roll on the basis that it was too high.  Tone date for entry was 1 April 2003.  Public house acquired in July 2005 and local Valuation Appeal Committee refused appeal.  Considered methods of valuation.  The valuation assessed on “hypothetical achievable turnover” at tone date rather th ...
By Martin Crawford on 17/01/2008 13:28
Lands Valuation Appeal Court – Court of Session – Appeal of Valuation Appeal Committee decision.  Assessor valued public house at net annual value (NAV) of £15,100.  That figure appealed by appellant to Valuation Appeal Committee who refused.  Their refusal appealed.  Matters discussed were methodology of assessor and appellant in arriving at valuation figure.  Landlord and Tenant had entered into transaction at date near initial assessment.  Disputed whether turnov ...
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