Arthur Bell and Sons v Assessor for Fife: 1985

Lord Avonside said, with reference to the estimation of the annual value of subjects under the 1956 Act, that it was notorious that one must take a building according to its use at the time of the valuation.


Lord Avonside


[1965] RA 535


Valuation and Rating (Scotland) Act 1956

Cited by:

CitedMulti-Link Leisure Developments Ltd v Lanarkshire Council SC 17-Nov-2010
The parties disputed the effect of an option clause in a lease, and particularly whether, when fixing the price, potential for development was to be included. The clause required the ‘full market value’ to be paid. The tenant appealed.
Held: . .
Lists of cited by and citing cases may be incomplete.

Scotland, Rating

Updated: 15 May 2022; Ref: scu.426443