The Law Relating to the Duties on Land Values and Mineral Rights and to the Valuation of the Same, Being of the Finance (1909-1910) Act, 1910: With ... a Practical Introduction (Classic Reprint) - Hardcover

Inhaltsangabe

Excerpt from The Law Relating to the Duties on Land Values and Mineral Rights and to the Valuation of the Same, Being of the Finance (1909-1910) Act, 1910: With the Incorporated Enactments Full Explanatory Notes and a Practical Introduction

The chief definitions of value are contained in section 25. Although the standards of value now set up are based principally upon market value, and the standard of value for poor rate is based upon rental value, much may be gathered by a comparison with the law of rating; and much also may be gathered by a contrast with that law. I have ventured, therefore, in my notes to section 25, keeping in view that comparison and that contrast, to suggest principles for the application of the new standards to the various kinds of property which will now have to be valued.

The procedure upon the forthcoming valuation, and the rights of Objection and appeal given to the subject, are fully dealt with in the notes; and here, again, use has been made of certain analogies with the rating practice.

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