Rating Valuation: Principles and Practice has long been the standard go-to guide for both students studying rating valuation and practitioners needing a comprehensive reference book covering rating law, valuation and, importantly, practice.
Rating Valuation: Principles and Practice has long been the standard go-to guide for both students studying rating valuation and practitioners needing a comprehensive reference book covering rating law, valuation and, importantly, practice.
Patrick H. Bond is former Head of Rating Valuation at the Valuation Office Agency's head office, a past president of the Rating Surveyors Association and was chairman of the RICS Rating Diploma Holders' Section in its 2022 Centenary year. He is a visiting lecturer in Rating at Bayes (formerly Cass) Business School, City University, and an assessor on the RICS Rating Diploma Study Course as well as being an IRRV tutor on both Rating and Valuation courses. He is a well-known conference speaker including at various international conferences and contributes articles in the professional press. Peter K. Brown is a former Professor of Property Taxation at Liverpool John Moores University, UK, and a David C. Lincoln Research Fellow, Lincoln Land Institute, Cambridge, Massachusetts, USA. He was a member of the second Wood Committee looking into the rateability of plant and machinery. He was a regular speaker at conferences and contributed to articles in the professional press.
Inhaltsangabe
1. Introduction 2. The Rateable Occupier 3. The Hereditament 4. The domestic/non-domestic borderline 5. Exemptions and reliefs 6. The basis of valuation 7. Rental analysis and valuation 8. The Contractor's Basis 9. Receipts and expenditure 10. The valuation of shops 11. The valuation of offices 12. The valuation of factories, workshops and warehouses 13. The valuation of plant and machinery 14. The valuation of other types of property 15. The 2023 rating lists: preparation, alteration and appeals 16. Rating administration, collection and enforcement 17. The Empty Property Rate 18. The Council Tax 19. Rating in Northern Ireland Appendix 1 Appendix 2
1. Introduction 2. The Rateable Occupier 3. The Hereditament 4. The domestic/non-domestic borderline 5. Exemptions and reliefs 6. The basis of valuation 7. Rental analysis and valuation 8. The Contractor's Basis 9. Receipts and expenditure 10. The valuation of shops 11. The valuation of offices 12. The valuation of factories, workshops and warehouses 13. The valuation of plant and machinery 14. The valuation of other types of property 15. The 2023 rating lists: preparation, alteration and appeals 16. Rating administration, collection and enforcement 17. The Empty Property Rate 18. The Council Tax 19. Rating in Northern Ireland Appendix 1 Appendix 2
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