When asking whether a structure on land was rateable, the court should ask first whether the subject structure belonged to a class or genus which was prima facie heritable. Scottish courts places great emphasis upon the general character of the structure for the purpose of its classification as either heritable or moveable.
Judges:
Lord Fleming, Lord Kilbrandon
Citations:
[1937] SC 784
Jurisdiction:
Scotland
Citing:
Cited – Anderson Grice and Co Ltd v Assessor for Angus 1962
If a thing is by its nature movable, the mere passage of time will not make it heritable even though it is never in fact moved. . .
Cited by:
Cited – Cinderella Rockerfellas Ltd v Rudd (Valuation Officer) CA 11-Apr-2003
The taxpayer appealed against a rating assessment on a barge permanently moored at a riverbank. He claimed that as a chattel, it should not be rated.
Held: The vessel was a chattel, but its occupation could be an occupation of the riverbed. . .
Lists of cited by and citing cases may be incomplete.
Rating
Updated: 05 May 2022; Ref: scu.181051
