Frances A S Plimmer

Rating Law and Valuation

• Broschiertes Buch

Produktbeschreibung

Following the introduction of the uniform business rate in 1990, local property taxation changed dramatically, whilst retaining many of its historical and familiar characteristics. This book details the existing non-domestic rating system so that students and practitioners are able to understand the process from the principles of rate liability and the definition of hereditament, the rateable value, to the procedure for compiling and altering the rating lists.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 296
• Erscheinungstermin: 2. Februar 1998
• Englisch
• Abmessung: 234mm x 156mm x 16mm
• Gewicht: 417g
• ISBN-13: 9780582302501
• ISBN-10: 0582302501
• Artikelnr.: 39219339

Autorenporträt

Frances A.S. Plimmer

Inhaltsangabe

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