Assessor for Orkney and Shetland v Beattie
| Jurisdiction | Scotland |
| Judgment Date | 30 March 1987 |
| Date | 30 March 1987 |
| Docket Number | No. 7. |
| Court | Court of Session |
SC
L.V.A.C. Lords Robertson, Clyde and Prosser.
Valuation Dwelling-house Comparison with revaluation of comparable subjects Relevancy.
A ratepayer appealed to the Valuation Appeal Committee against a valuation of the gross annual value in respect of his cottage. The committee reduced the valuation on the ground that the proposed gross annual value of the cottage represented a proportionate increase on the previous valuation that was materially greater than the equivalent increases in the valuations of certain comparable subjects. The committee considered the disparity unfair. The assessor appealed to the Lands Valuation Appeal Court.
Held (rev. valuation appeal committee) (1) that in a revaluation the assessor's duty was not to apply a single multiplier to all the figures in the previous roll but to make a fresh start based on the information then available, which might well justify not only a general increase but also relative increases in valuation as between one subject and another; (2) that to found an argument on the extent of a percentage increase in valuation was plainly irrelevant; and appealallowed.
Dictum of Lord Fraser in Assessor for Edinburgh v. WallsUNK 1973 S.L.T. 50 at p. 52 followed.
A. G. Beattie Esq. appealed to the Valuation Appeal Committee for Orkney and Shetland against an entry in the valuation roll for 1985 of a gross annual value of
376 in respect of his cottage at Bridge of Walls, Shetland. The appellant contended that the valuation ought to be reduced in respect that the increase from the gross annual value in the previous roll was higher in the case of the appeal subjects than in the case of certain other comparable subjects. The Valuation Appeal Committee allowed the appeal and reduced the valuation to 300. At the request of the assessor the committee stated a case for the opinion of the Lands Valuation Appeal Court.
The cause was heard before the Lands Valuation Appeal Court, comprising Lord Robertson, Lord Clyde and Lord Prosser.
The facts, decision of the committee and their statement of reasons together with the arguments of counsel are adequately set forth in the opinion of the court. There was no appearance for the respondent.
At advising on 20th March 1987, the opinion of the court was delivered by Lord Robertson.
Opinion Of The Court.The ratepayer in this case appealed to the valuation committee against a valuation of 376 gross annual value in respect of...
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