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Catalogue description Lands Tribunal: Rating Appeals
| Reference: | LT 10 |
|---|---|
| Title: | Lands Tribunal: Rating Appeals |
| Description: |
This series consists of selected case files of the Lands Tribunal Rating Section arising from appeals against decisions of Local Valuation Courts whose assessments of the hereditament in the Valuation List an appellant considers excessive. |
| Date: | 1958-1995 |
| Related material: |
Records of The Rating and Valuation Committee of the Ministry of Housing and Local Government are in |
| Held by: | The National Archives, Kew |
| Legal status: | Public Record(s) |
| Language: | English |
| Physical description: | 366 file(s) |
| Access conditions: | Subject to 30 year closure |
| Immediate source of acquisition: |
The Court Service |
| Accruals: | Series is accruing |
| Administrative / biographical background: |
Valuation Officers (VO's) are responsible to the Inland Revenue whom they represent in cases heard by the Lands Tribunal. They survey and value property, make proposals, and deal with disputed rating assessments. When agreement cannot be reached after negotiations with ratepayers and/or their agents, cases go for decision to the local Valuation Court and occasionally to the Lands Tribunal where the Valuation Officer is present either as appellant or respondent. Every decision or order of the Tribunal being final, there is no right of appeal from the Tribunal to the Court of Appeal on a question of fact, only by way of case stated for determination of a question of law. Jurisdiction comes under the Lands Tribunal Act 1949,s.1(3)(e). |
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