FIRST DIVISION, INNER HOUSE, COURT OF SESSION |
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Lord President Lord Kirkwood Lord Marnoch
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XA44/00 OPINION OF THE COURT delivered by THE LORD PRESIDENT in APPEAL TO THE COURT OF SESSION under section 82(4) of the Local Government Finance Act 1992 in the cause ASSESSOR FOR GRAMPIAN VALUATION JOINT BOARD Appellant; against a decision of the Aberdeenshire Valuation Appeal Committee, dated 9 March 2000
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Act: R.W.J. Anderson, Q.C.; Bennett & Robertson
Alt: Crawford, amicus curiae; R. Henderson
12 November 2002
"(1) In order to enable him to compile a valuation list for his area under section 84 above, a local assessor shall, in accordance with the provisions of this Part, carry out a valuation of such of the dwellings in his area as he considers necessary or expedient for the purpose of determining which of the valuation bands mentioned in section 74(2) above applies to each dwelling in his area.
(2) The valuation shall be carried out by reference to 1 April 1991 and on such assumptions and in accordance with such principles as may be prescribed.
(3) Where it appears to a local assessor that, having regard to the assumptions and principles mentioned in subsection (2) above, and to any directions given under subsection (5) below, a dwelling falls clearly within a particular valuation band, he need not carry out an individual valuation of that dwelling.
..."
"the value of any dwelling shall be taken to be the amount which the dwelling might reasonably have been expected to realise if it had been sold in the open market by a willing seller on 1 April 1991, having applied the assumptions mentioned in paragraph (2) below...".
"(a) that the sale was with vacant possession;
(b) that the dwelling was sold free from any heritable security;
(c) that the size and layout of the dwelling, and the physical state of its
locality, were the same as at the time when the valuation of the dwelling is made or, in the case of a valuation carried out in connection with a proposal for the alteration of a valuation list, as at the date from which that alteration would have effect;
(d) that the dwelling was in a state of reasonable repair;
(e) in the case of a dwelling the owner or occupier of which is entitled to
use common parts, that those parts were in a like state of repair and the purchaser would be liable to contribute towards the cost of keeping them in such a state;
(f) in the case of a dwelling which contains fixtures to which paragraph
(4) below applies, that the fixtures were not included in the dwelling;
(g) that the use of the dwelling would be permanently restricted to use as a
private dwelling; and
(h) that the dwelling had no development value other than value
attributable to permitted development".