Glasgow University v Assessor for Glasgow
| Jurisdiction | Scotland |
| Judgment Date | 14 March 1952 |
| Date | 14 March 1952 |
| Docket Number | No. 50. |
| Court | Lands Valuation Appeal Court (Scotland) |
Lands Valuation Appeal Court.
Lord Jamieson. Lord Keith. Lord Sorn.
Valuation—Subjects—Entry of subjects separately or as unum quid—University—University owning and occupying for University purposes buildings physically separated from main buildings.
A University owned a number of buildings, separated from the main buildings by distances up to 200 yards, which were used for purposes of teaching and study, offices and residences for officials and servants. Some were old dwelling-houses acquired by the University and others had been specially built for University purposes. For a number of years the buildings which were used for the purpose of teaching and study were not separately entered in the Valuation Roll. The Assessor having departed from this practice and made separate entries in respect of all the buildings which were in fact separated from the main buildings,—
Held on appeal that, having regard to the facts (1) that the buildings were separated physically from the main buildings, (2) that they were capable of being separately let, and (3) that they were dispersed among buildings belonging to other proprietors, the subjects had rightly been entered separately in the Roll.
At a meeting of the Valuation Committee of the City and Royal Burgh of Glasgow, the University Court of the University of Glasgow appealed against a number of separate entries in the Valuation Roll for the city for the year ending Whitsunday 1952,whereby they were entered as proprietors of a number of subjects, some occupied by themselves as classrooms, reading-rooms and offices, and others occupied as dwelling-houses by officials and servants of the University. They craved that these entries should be deleted and that the subjects should be entered as unum quid with the main University buildings at a cumulo valuation. The Assessor having conceded that four of the dwelling-houses, which lay within the area of the University buildings, had wrongly been treated as separate subjects, the Committee sustained the appeal in so far as relating to the four dwelling-houses but refused it in so far as it related to the other subjects. At the request of the appellants, they stated a case for appeal to the Lands Valuation Appeal Court.
The case set forth that the following facts in regard to the subjects still in dispute were admitted or proved or within the knowledge of the Committee:—"(1) By the Act of Parliament, the Glasgow Municipal Act of 1872, the University of Glasgow enjoys a partial exemption from local rating in terms of section 29 of the Act aforesaid within the area added to the City of Glasgow by that Act. (2) The subjects under appeal comprise—…(c)Offices, 91 Oakfield Avenue. This subject is entered by the Assessor separately in the Valuation Roll for the year 1951-1952 at an annual value of £70. This property, formerly occupied as a mid-terrace house, and owned by a private individual, was purchased by the University in 1950 and entered in the Valuation Roll for the year 1950-1951 as empty and owned by University Court, with an annual value of £77. Since Whitsunday 1951 it has been occupied by the Extra-Mural Education Committee of the University for University purposes. The houses on either side are owned but not occupied by the University and are separately entered in the Valuation Roll. The subject under appeal forms a self-contained unit which could be let out as a separate heritable subject. It has never been entered in the Valuation Roll as unum quid with the main University. (d)Reading-Room, 82 University Avenue. These premises were erected about 1940, and are situated on the opposite side of University Avenue from the main University buildings. Until this year the subject has not been entered separately in the Valuation Roll from the main University. It is used exclusively by students of the University, there being an average of 3300 students per annum registered as members. Use of this readingroom forms an integral part of the students' University work. The building forms a complete self-contained unit and could be let as a separate heritable subject. (e)Classrooms, 15 University Gardens, and House at same address. These subjects are entered in the Valuation Roll at annual values of £60 and £30 respectively. The classrooms portion of the subjects is occupied by the University for housing art collections and teaching. The top floor is occupied as a house by the bedellus. The two subjects were entered as one in the Valuation Roll as a house, with an annual value of £90, until the year 1948-1949. In the year 1950-1951 part of the premises, now classrooms, with an annual value of £60, was deleted as a separate entry from the Roll and entered as unum quid with the main University. The remaining part was separately entered as a house with an annual value of £30. The whole premises comprise...
To continue reading
Request your trial
-
Edinburgh Merchant Company Education Board v Assessor for Lothian Region
...wrong; and cross appeal of assessor in relation to St George's School allowed accordingly. Glasgow University v. Assessor for GlasgowSC 1952 S.C. 504 followed. Observed by Lord Avonside that, where there was no geographicalunum quid, the fact that each subject could be separately let was of......
-
Woolway v Mazars
...or assigned by way of pension to an old servant, or otherwise dealt with as a separate and independent dwelling. 9 In University of Glasgow v Assessor for Glasgow 1952 SC 504, the Lands Valuation Appeal Court held that various buildings of the University which were physically separate from......
-
Michael Stanuszek v Dawn Bunyan (Listing Officer)
...for Edinburgh (1890) 17 R 839, Bank of Scotland v Assessor for Edinburgh (1891) 18 R 936, Glasgow University v Assessor for Glasgow 1952 SC 504, Midlothian Assessor v Buccleuch Estates Ltd [1962] RA 257, Hambleton District Council v Buxted Poultry Ltd [1993] AC 369, 378 and Burn Stewart Dis......
-
Auchinlea Quarries and Brickworks v Assessor for Lanarkshire
...9293. 38 Reference was made to John Leng & Co. v. Assessor for Dundee, 1929 S. C. 315, and Glasgow University v. Assessor for GlasgowSC, 1952 S. C. 504. 39 16 and 17 Geo. V, cap. 30 18 and 19 Geo. V, cap. 44. 41 1954 S. C. 89. 42 Supra, p. 209. 40 18 and 19 Geo. V, cap. 44. 46 1 Edw. VII, c......