Rating Law and Valuation

ISBN-13: 9780582302501 / Angielski / Miękka / 1998 / 296 str.

Frances Plimmer

Opis

This work provides a comprehensive guide to the existing, non-domestic rating system from the principles of rate liability and the definition of hereditament, the rateable value, to the procedure for compiling and altering the rating list.

Spis treści

Introduction  1. Rates in context  2. Liability to rates  3. Exemptions  4. Rateable value  5. Methods of valuation  6. Valuation of property types  7. Rating lists  8. Appeals procedure  9. Administration  10. Critique of Uniform Business Rates in their present form  11. Council tax in context  12. Council tax  13. Valuation for Council Tax  14. Administration and collection  15. Critique of the Council Tax in its present form  Appendix: History of rating system

O autorze

Frances A.S. Plimmer