The liability to be rated rests upon the occupier of the property concerned. Assessments under the Act ought to be made according to the visible estate of the inhabitants there, both real and personal.
Citations:
(1633) 2 Bulst 354
Statutes:
Jurisdiction:
England and Wales
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: 06 December 2022; Ref: scu.181040
