O'Brien v Harwood (Valuation Officer), Court of Appeal - Lands Tribunal, June 05, 2003, [2003] EWLands RA_22_2002

Reporting Judge: [2003] EWLands RA_22_2002

President: O'Brien v Harwood (Valuation Officer)

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O'Brien v Harwood (Valuation Officer), Court of Appeal - Lands Tribunal, June 05, 2003, [2003] EWLands RA_22_2002

[2004] EWLands RA_22_2002 (05 June 2003)

RA/22/2002

LANDS TRIBUNAL ACT 1949

RATING - advertising rights - Tribunal required to determine rating appeals under existing system - ability to pay - methods of valuation - profits basis -rents - assessments - tone of the list - appeal dismissed.

IN THE MATTER of an APPEAL from the

SOUTH YORKSHIRE VALUATION TRIBUNAL

BETWEEN BARRY O'BRIEN Appellant

and

MARK JAMES HARWOOD Respondent

(Valuation Officer)

Re: Advertising rights at

152 Shoreham Street

Sheffield

Before: Mr P H Clarke FRICS

Hearing under the simplified procedure at

48/49 Chancery Lane, London WC2A 1JR on 9 May 2003

The following cases are referred to in this decision:

Petrofina (GB) Limited v Dalby (VO) [1967] RA 143

Sole v Henning (VO) [1959] 3 All ER 398

Williams (VO) v Scottish and Newcastle Retail Limited [2001] RA 41

Poplar Assessment Committee v Roberts [1922] 2 AC 93

Stirk and Sons Limited v Halifax Assessment Committee [1922] 1 KB 264

Robinson Brothers (Brewers) Limited v Houghton and Chester-le-Street Assessment Committee [1937] 2 KB 445

Garton v Hunter (VO) [1969] 2 QB 37

Lotus and Delta Limited v Culverwell (VO) [1976] RA 141

K Shoe Shops Limited v Hardy (VO) [1983] RA 145

Burroughs Machines Limited v Mooney (VO) [1977] RA 45

Marks v Eastaugh (VO) [1993] RA 11

Jafton Properties Limited v Prisk (VO) [1997] RA 137

Pointer v Norfolk Assessment Committee [1922] 2 KB 471

The appellant in person

The respondent valuation officer in person with leave of the Tribunal

DECISION OF THE LANDS TRIBUNAL

This is an appeal under the simplified procedure regarding the assessment in the 2000 rating list of advertising rights in Sheffield.

Mr Barry O'Brien, the appellant, appeared in person and gave evidence. Mr Mark James Harwood MRICS, the respondent valuation officer, appeared in person with leave of the Tribunal and gave evidence.

I have inspected the appeal hereditament and many of the comparables ref...

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