296 Pages
by
Routledge
296 Pages
by
Routledge
296 Pages
by
Routledge
Also available as eBook on:
Following the introduction of the uniform business rate in 1990, local property taxation changed dramatically, whilst retaining many of its historical and familiar characteristics. Rating Law and Valuation details 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... Read more
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
Biography
Frances A.S. Plimmer
